Open AccessRisk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era
Author(s) -
Nina Febriana Dosinta,
Juanda Astarani
Publication year - 2021
Publication title -
journal of accounting research, organization and economics
Language(s) - English
Resource type - Journals
ISSN - 2621-1041
DOI - 10.24815/jaroe.v4i3.22906
Subject(s) - business , finance , sustainability , sustainable development , action plan , stock exchange , government (linguistics) , accounting , economics , political science , management , law , biology , ecology , linguistics , philosophy
Objective – This research aims to investigate risk disclosures in bank reporting in the era of the sustainable finance roadmap.Methodology – This research uses a content analysis approach with 252 annual reports and 85 stand-alone sustainability reports on banks listed on the Indonesia Stock Exchange for 2014-2020.Results – The research results indicate that risk disclosures contained in 36 bank reports listed on the Indonesia Stock Exchange in the era of the sustainable finance roadmap as an effort to detect risks and anticipate sustainable finance risks in the annual reports and the stand-alone sustainability reports. In line with the Sustainable Finance Action Plan, the banking companies’ effort to provide long-term value creation for sustainable competitive advantage and society and environment and strengthening resilience because they have managed all economic, social, and environmental risks.Research Implications – Strengthening sustainable finance that focuses on the basic regulatory framework and reporting system by anticipating sustainable finance risks can maintain the company's continuity and improve the community's welfare to support the Government in achieving the Sustainable Development Goals.