Revealing Sustainability Performance: A Content Analysis of Sustainability Reporting from Big Four Indonesian Banking Institutions

This study aims to evaluate the disclosure of sustainability reporting on big four banks listed on the Indonesia Stock Exchange through content analysis. Sustainable reporting always prioritizes environmental issues, although sustainability itself is not always environmental. This study provides a more in-depth and focused analysis on topics that are relevant to sustainability issues that are important to the banking industry. This study adapts Landrum’s five-stage approach to sustainable companies. The data to be analyzed are sustainability reporting from big four banks listed on the Indonesia Stock Exchange. The findings show that the big four banks continue to be business-oriented, placing more of an emphasis on internal control and profit-maximizing tactics than on mitigating the damaging effects of their operations on the environment. This situation arises from the fact that banks are by their very nature focused on providing exceptional customer service and upholding consumer trust. The findings contributing for banks to identify areas of weakness or strength in their sustainability performance and improve transparency and accountability in sustainable reporting.