Szu-Hsien Lin, Mirzha Alamsyah Muda, Mei Hua Huang
This study delves into the incorporation of Sustainable Development Goals (SDGs) into sustainability reports by Indonesian commercial banks listed in BUKU 4 and BUKU 3, investigating the interrelation between this incorporation and materiality assessment. It also examines the focal points of SDGs through a materiality analysis framework and evaluates the quality of sustainability reports regarding SDGs. The research reveals a pronounced emphasis on certain SDGs, particularly those aligning with the core mission of the banks, while also highlighting the need for fair working conditions and ethical considerations. However, a weak link is observed between environmental material topics and SDGs in the banking sector. Caution is advised in generalizing results, with future research opportunities exploring materiality-SDG linkage across diverse sectors. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2024.
Department of Accounting and Information Systems, Asia University, Taichung, Taiwan; State Polytechnic Malang, Malang, Indonesia
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