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. Keywords: disclosure, sustainability, pandemic, state-owned banks
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.