| dc.description.abstract | This study aims to analyze the effect of SR disclosure (SR), Environmental, Social, and Governance (ESG), and Corporate Social Responsibility (CSR) on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Financial performance is proxied by Return on Assets (ROA), while sustainability disclosure is measured using the Global Reporting Initiative (GRI) guidelines. This research employs a quantitative approach with multiple linear regression analysis, accompanied by classical assumption tests to ensure model validity. The sample consists of 15 banking companies selected through purposive sampling, with a total of 90 secondary data observations obtained from the annual reports and sustainability reports of each company. The analysis results indicate that simultaneously, the disclosure of SR, ESG, and CSR affects financial performance. Partially, only the SR variable has a positive effect on ROA, while ESG and CSR do not show a significant impact on financial performance. These findings support stakeholder theory, which states that transparency and accountability through sustainability reporting can enhance stakeholder trust, ultimately improving company performance. This study is expected to serve as a reference for company management, investors, and academics in understanding the importance of sustainability disclosure in managing the financial performance of banking institutions.
Keywords: Sustainability Report, ESG, CSR, financial performance, ROA, banking. | en_US |
