Materiality Disclosure Compliance in The 2021 at Provincial Banks Sustainability Repor

The study employs a qualitative approach to analyze how provincial banks define materiality, take into account stakeholders, and pinpoint material issues.. is focused on nine state banks. A case research using materiality assessment variables was adopted. sampling strategy used called targeted sampling. Data analysis techniques include data reduction, visualization, inference. Landesbank defines materials as critical issues with significant impact. Customers are the most influential stakeholders. important for organizations related social issues. Landesbank's good, but clearly needs improvement. Banks already-good ratings can be kept, while still-poor have their raised. Keywords: Materiality, Stakeholders, Sustainability Report