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Corporate Sustainability Strategy Berdasarkan Pengungkapan Pada Laporan Keberlanjutan First Movers on Sustainable Banking
Abstract
The purpose of study to discover the disclosure and compare the Corporate Sustainability Strategy (CSS) among banking companies that are First Movers on Sustainable Banking in Indonesia in 2017-2021. This type of research is qualitative research. This research uses a descriptive analytical method. The source of the data used is secondary data, namely data on the Sustainability Report. In processing the data, researchers used content analysis techniques. Several strategies that are still classified as the same can be grouped into fourteen strategies. The three strategies that were most widely disclosed were issuance of sustainability reports, distribution of environmentally friendly loans, and community empowerment program. The three strategies that were least disclosed were the issuance of sustainability bonds, privacy and data security, and access to finance and banking services for all levels of society
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DOI: https://doi.org/10.26905/afr.v6i1.9798
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