Green banking disclosure from the perspective of corporate governance, financial slack and human resource slack in Indonesia

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Green banking is a long-term business strategy with the main target of achieving sustainable benefits and preserving the environment. Determining the ability of corporate governance to influence green banking disclosure in banking companies in Indonesia was the aim of the study. Annual reports and sustainability reports of banking companies listed on the Indonesia Stock Exchange are used as secondary data. 84 data were used after selection using the purposive sampling method. The technique used to analyze the research data is SmartPLS. The findings show that good corporate governance can improve green banking disclosure. Financial slack and human resource slack, as moderating variables, can moderate the influence of corporate governance on green banking disclosure. The results also indicate that green banking disclosure has the potential to encourage positive changes in sustainable banking practices and information transparency. In the end, good corporate governance can stimulate bank management to care more about environmental issues. Financial and human resource slack in banking strengthens the relationship between the two and increases a company’s role in maintaining environmental and social sustainability.

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    • Figure 1. Research model
    • Figure 2. SmartPLS bootstrapping structural model output, equation 1
    • Figure 3. SmartPLS bootstrapping structural model output, equation 2
    • Figure 4. SmartPLS bootstrapping structural model output, equation 3
    • Figure 5. SmartPLS bootstrapping structural model output, equation 4
    • Table 1. Green banking disclosure index
    • Table 2. Good corporate governance indicators
    • Table 3. Output path coefficients, equation 1
    • Table 4. Output path coefficients, equation 2
    • Table 5. Output path coefficients, equation 3
    • Table 6. Output path coefficients, equation 4
    • Conceptualization
      Nurmala Ahmar
    • Data curation
      Nurmala Ahmar
    • Formal Analysis
      Nurmala Ahmar, Laila Al Rahmah, Dwi Prastowo Darminto
    • Funding acquisition
      Nurmala Ahmar, Laila Al Rahmah, Dwi Prastowo Darminto
    • Investigation
      Nurmala Ahmar, Laila Al Rahmah, Dwi Prastowo Darminto
    • Methodology
      Nurmala Ahmar, Laila Al Rahmah, Dwi Prastowo Darminto
    • Project administration
      Nurmala Ahmar
    • Software
      Nurmala Ahmar
    • Supervision
      Nurmala Ahmar
    • Writing – original draft
      Nurmala Ahmar
    • Validation
      Laila Al Rahmah, Dwi Prastowo Darminto
    • Visualization
      Laila Al Rahmah, Dwi Prastowo Darminto
    • Writing – review & editing
      Laila Al Rahmah, Dwi Prastowo Darminto