Exploring sustainability and green banking disclosures: a study of banking sector

This study examines the sustainability and green banking performance of Indonesian sectors from their disclosures in reports covering a period nine consecutive years. The findings elucidate that green-banking are still dynamic year to year. Economic most widely disclosed information, while environmental lowest. Applying content analysis method, this uses disclosure guidelines global reporting initiatives (GRI) Measuring Green Banking Practices developed by Shaumya Arulrajah (2016). Combining these two measurements provided more comprehensive list as guidance. is important, it will contribute literature on banking, which scarce extant literature. Given lack standardization sustainability, develops an indicator database advance research measurement relation banking. managerial implications for banks implementing they require governance platform evaluate monitor sustainable finance action plan build strategy. enable manage not only economic, but also environmental, social, (ESG) risk.