Journal of Accounting Research, Organization and Economics (JAROE)
Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021

Risk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era

Nina Febriana Dosinta (Department of Accounting Faculty of Economics and Business Universitas Tanjungpura)
Juanda Astarani (Department of Accounting Faculty of Economics and Business Universitas Tanjungpura)



Article Info

Publish Date
09 Dec 2021

Abstract

AbstractObjective – 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.

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Journal Info

Abbrev

JAROE

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE ...