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Research Aims: This research aims to explore green banking disclosure among banks listed on IDX-IC shares in Indonesia. Design/methodology/approach: The method used involves conducting content analysis using indicators from research by Bose et al. (2018) and Handajani (2019). The total number of indicators is 21 items, covering the reporting period of 2019-2022. Research Findings: The research results help explain the development of the quality of disclosure in bank sustainability reports (green banking) in Indonesia, as well as the effectiveness of mandatory sustainability reports in the banking sector. Previously, some people believed that banks' contribution to environmental damage was relatively low. However, research results show that banks are beginning to concentrate on sustainability programs. In 2019, the percentage of disclosure was 50.71%; in 2020, it was 56.19%; in 2021, it was 57.76%; and in 2022, it was 62.74%. Although still relatively low, there has been a notable improvement in the quality of sustainability report information from 2021 to 2022. Theoretical Contribution/Originality: This research contributes to the literature related to bank disclosures in their activities supporting the SDGs and discusses the extent to which banks prioritize environmentally friendly banking activities. Keywords: sustainable bank, green banking, content analysis
Susilawati et al. (Sat,) studied this question.