A Review of Studies on Green Banking, Research Gaps and Future Directions

Authors

  • Nabila Nanda
  • Jaja Suteja Faculty of Economics, Pasundan University
  • Ardi Gunardi Faculty of Economics, Pasundan University
  • Ellen Rusliati Faculty of Economics, Pasundan University
  • Rohmat Sarman Faculty of Economics, Pasundan University

DOI:

https://doi.org/10.26486/jpsb.v11i1.4603

Keywords:

green banking;, size of the board of commissioners;

Abstract

This study was conducted based on the phenomenon of climate change which became the focus of the banking world to adopt green banking practices. The objective of this study was to examine the influencing factors for the green banking disclosure from 20 private banks listed on the Indonesia Stock Exchange. The independent variables in this study were the size of the board of commissioners, institutional ownership, firm value and profitability. The relationship between the influencing factors and green banking disclosure was assessed by statistical descriptive analysis methods and multiple linear analysis. The results of this study are expected to contribute to academia, banking and government.

References

Aasa, O. P., Adepoju, T. F., & Aladejebi, O. 2016. Sustainable Development through Green Innovative banking 3p’s. International Journal of Innovative Research & Development, Vol. 5 No. 14.

Anggraini, D., Aryani, D., & Prasetyo, I. B. (2020). Analisis Implementasi Green Banking dan Kinerja Keuangan Terhadap Profitabilitas Bank di Indonesia (2016-2019). JBMI (Jurnal Bisnis, Manajemen, dan Informatika), 17(2), 141-161

Bose, S., Khan, H. Z., Rashid, A., & Islam, S. (2018). What drives green banking disclosure? An institutional and corporate governance perspective. Asia Pacific Journal of Management. Vol. 35, No. 2, pp. 501–527.

Gupta, Joyeeta and Vegelin Courtney. 2016. Sustainable Development Goals And Inclusive Development. International Environ Agreements, Vol. 16, pp. 433-448.

Kapoor, N., Jaitly, M., & Gupta, R. (2016). Green Banking: A step towards Sustainable Development. International Journal of Research in Management, Economics and Commerce. Vol. 6, No. 7, pp. 69-72.

Kavitha, N. V., & Rani, U. 2016. Green Banking – towards Sustainable Development. International Journal of Innovative Research & Development. Vol. 5, No. 2, pp. 339-345.

Madona, M.A., dan Khalid. M. 2020. Pengaruh Good Corporate Governance Terhadap Pengungkapan Sustainability Report Dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Optimasi Sistem Industi. Vol. 19 No.1

Masukujjaman, M.D. & Aktar, S. 2013. Green Banking in Bangladesh: A Commitment towards the Global initiatives. Journal of Business and Technology. Vol. 8, No. 1-2, pp. 17-40.

Rahman, S. M. M., & Barua, S. 2016. The design and adoption of green banking framework for environment protection: Lesson from Bangladesh. Australian Journal of Sustainable Business and Society. Vol. 2, No. 1, pp. 1– 19.

Sahoo, Singh, and Jain, 2016. Green Banking in India: Problems and Prospect. International Journal Research, Vol. 4, No. 8, pp. 92-99

Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.

Sudana, I. M. 2015. Manajemen Keuangan Perusahaan (N I Sallama (ed), Edisi 2). Erlangga. Jakarta.

Tauringana, V., & Chithambo, L. (2015). The effect of DEFRA guidance on greenhouse gas disclosure. British Accounting Review. Vol. 47, No. 4, pp. 425–444.

Other sources:

OJK. Statistik Perbankan Indonesia. Published on 13 May 2022. https://www.ojk.go.id/id/kanal/perbankan/data-dan-statistik/statistik-perbankan-indonesia/Pages/Statistik-Perbankan-Indonesia---Februari-2022.aspx. Accessed on 14 February 2022, at 05.35 PM.

OJK. Peraturan Otoritas Jasa Keuangan. https://www.ojk.go.id/id. POJK Number 51/POJK.03/2017. Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten dan Perusahaan Publik. Accessed on 1 April 2022, at 11.07 PM.

Published

2025-05-19

Issue

Vol. 11 No. 1 (2023)

Section

Articles

License

Copyright (c) 2023 Nabila Nanda, Jaja Suteja, Ardi Gunardi, Ellen Rusliati, Rohmat Sarman

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with (JPSB) Jurnal Perilaku dan Strategi Bisnis agree to the following terms:

Authors retain copyright and grant the JPSB right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in JPSB. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in JPSB.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).