International Journal of Organizational Behavior and Policy
Vol 4 No 2 (2025): JULY 2025

Social Disclosure Performance as Element of ESG Components in Indonesia’s Banking Companies

Hatane, Saarce Elsye (Unknown)
Santoso, Sherlyn Septyna (Unknown)
Suseno, Cynthia Ivana (Unknown)
Gabronino, Rosalia T. (Unknown)



Article Info

Publish Date
04 Feb 2026

Abstract

This research aims to observe the extent of corporate social performance in the banking sector from four aspects: workforce, human rights, community and product responsibility. To achieve this goal, content analysis was carried out on disclosures related to social performance components in the sustainability reports of six banks with the best ESG performance in Indonesia. Banks in Indonesia concentrate on the management of workforce health and performance, physical and mental health, gender equality, human rights, society and product responsibility. The six banks also prioritised employee welfare, government rights, and community involvement and encouraged education through volunteering, training, and collaboration with the government. Other priorities are product responsibility, maintaining customer data privacy, and ensuring all customer information is secure. This research provides insight into the performance of social element disclosure in ESG of banks in Indonesia, especially the six banks with the best ESG performance.

Copyrights © 2025






Journal Info

Abbrev

ijobp

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Organizational Behavior and Policy (IJOBP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Universitas Kristen Petra, Indonesia. IJOBP emphasizes the linkages between organizational behavior, social and ...