Abstract
The COVID-19 pandemic has compelled companies worldwide to explore their corporate responsibility toward the environment and society and achieve the global sustainability goals. Some are pessimistic, while others predict that companies will increase their sustainability disclosures amid the pandemic. Using panel data regression of nine banks listed on the Indonesia Stock Exchange, the authors found a significant increase in sustainability disclosure during the pandemic. The increase occurred in total and in every dimension of sustainability (economic, environmental, and social). In addition, they found that state-owned banks disclosed more than private banks during the research period.
| Original language | English |
|---|---|
| Title of host publication | 2nd Virtual Conference on Social Science In Law, Political Issue and Economic Developmen |
| Pages | 367–377 |
| DOIs | |
| Publication status | Published - Aug 2022 |
Publication series
| Name | KnE Social Sciences |
|---|
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 3 Good Health and Well-being
Keywords
- disclosure
- sustainability
- pandemic
- state-owned banks
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