Jurnal Akuntansi Kontemporer
Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer

A COMPLIANCE–QUALITY ASSESSMENT OF ESG DISCLOSURE: EVIDENCE FROM BANK BRI UNDER SEOJK 16/2021 FRAMEWORK

Satya Awang Kurniawan (Unknown)
Sukoharsono, Eko Ganis (Unknown)



Article Info

Publish Date
22 Jan 2026

Abstract

Research Purposes. This study analyzes Bank BRI’s ESG disclosure in terms of compliance with sustainability report presentation and ESG disclosure quality in its sustainability report for the period 2021 – 2023, based on SEOJK 16/2021. Research Methods This study employs a qualitative approach and content analysis. Research Results and Findings. The results show that Bank BRI has presented its sustainability report for the period 2021 – 2023 in accordance with SEOJK 16/2021, with consecutive scores of 80.13, 88.00, and 87.25 on a scale of 100. The ESG disclosure analysis identifies several areas that require special attention. The implications of this research are expected to be the basis for further research to measure and analyze corporate sustainability reports in Indonesia.

Copyrights © 2026






Journal Info

Abbrev

JAKO

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...