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All Journal Jurnal Akuntansi Multiparadigma Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Fadjar, Achmad
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Riset Bisnis dan Manajemen

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DISCLOSURE OF SUSTAINABILITY REPORTS: (Survey of BUMN & BUMD Banks Listed on the Indonesian Stock Exchange) Ikram, Syafrizal; Fadjar, Achmad; Rachman, Andry
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 2 (2024): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i2.12112

Abstract

The bank does not focus on profits but pays attention to the environment and social issues that lead to sustainable development. The Financial Services Authority (OJK) issued regulations regarding Technical Guidelines for Preparing Sustainability Reports. This research aims to determine the level of disclosure of sustainability reports in 2022 at state-owned banks and state-owned companies on the Indonesian Stock Exchange. The research method uses descriptive analysis, which describes the research object based on facts and then analyzes and interprets it. The research results on the level of disclosure of sustainability reports are very good, and show management's commitment to fulfilling disclosure obligations regarding environmental sustainability in economic, environmental, and social aspects. Companies need to improve and optimize programs such as environmentally friendly products, involvement of local parties with sustainable financial business processes, conservation, and biodiversity conversion efforts.
Co-Authors Alfaruq, Zakiyuddin Abdul Malik Annisha, Zakiah Daryanti, Ai Diana Sari Fillah, Gedizza Hasbi, Walid Ikram, Syafrizal Latifani, Saniya Listiani, Yunis Luqman, Silviana Mardiana, Vera Nuryaman Nuryaman Rachman, Andry Rachman, Andry Arifian Rismayanti, Maya Rudiana, Vinda Nurrezivanka Rusmawan, Wedi Ryan Maulana Silviana Silviana Yuniarti, Rita