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ESG Disclosure Maturity in Indonesian Islamic Banks: Legal Implications for Green Banking Regulation
One-line summary
The integration of sustainable finance through Green Banking principles is a regulatory obligation for Indonesian Islamic commercial banks under OJK Regulation No.
Engineering notes
Regulation FSAR 51/2017 promotes formal compliance but lacks mandatory quantitative ESG benchmarks.
Chinese explanation / 中文解读
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Original abstract
The integration of sustainable finance through Green Banking principles is a regulatory obligation for Indonesian Islamic commercial banks under OJK Regulation No. 51/2017. However, sustainability reports show substantial disparities in Environmental, Social, and Governance (ESG) disclosure depth and quality, especially environmentally. This article evaluates ESG implementation effectiveness in sustainability reports of Islamic banks and examines regulatory-legal implications of inconsistencies. Using normative juridical and comparative analysis, it reviews reports of five banks (2020-2024), supported by sustainable finance and environmental statutes. Findings identify three maturity levels: substantive, semi-substantive, and administrative. Narrative-dominant reports with limited quantitative indicators increase regulatory, reputational, compliance risks, and greenwashing potential. Regulation FSAR 51/2017 promotes formal compliance but lacks mandatory quantitative ESG benchmarks. Strengthening standards and harmonizing disclosures is essential to embed Green Banking substantively in Islamic banking and support sustainable economic development.
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