Track: Sustainability and Green Systems

Abstract

The decline in ecosystems, limited natural resources, population growth and increasing economic inequality are still hot topics discussed in the last few decades. The Triple Bottom Line concept was adopted by many companies, academics, governments in many countries, including the United Nation world organization with the term Sustainability through the dimensions of Environment, Social, Governance (ESG). Sustainable Finance is a support from the financial services sector to create sustainable economic growth by aligning economic, social and environmental interests. The OJK Regulation Number 51/ POJK.03/2017 concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies. Data collection such as income statements, balance reports, literature books, reference journals and other supporting documentation such as financial reports, annual reports and sustainability reports of banking issuers in Indonesia for the period 2014-2019. The population of this research are banking companies in Indonesia which are listed on the Indonesia Stock Exchange. This study uses a census technique, this is because the population of the research object is not too large, which only amounts to less than 100 units. Census is a way to get the most accurate and comprehensive information. The total population in this study is 45 banking issuers.