Determinants of Green Banking Disclosure State Banks

This study examines the determinants of green banking disclosure (GBD) in Indonesian commercial banks, focusing on board characteristics such as board size, gender diversity, independent commissioners, and foreign ownership. The research employs a quantitative methodology, analyzing secondary data obtained from state-owned banks in Indonesia. The data were analyzed using regression analysis to identify the relationship between board characteristics and the extent of green banking disclosure. The findings reveal that board size has a significant positive effect on GBD, while gender diversity and independent commissioners do not significantly influence GBD. Foreign ownership is identified as a key determinant, with banks having higher foreign ownership more likely to disclose green banking practices. The implications of this research are twofold. First, the study highlights that larger boards and higher foreign ownership contribute to increased green banking disclosure, suggesting that governance structures with greater resources and international investment play a vital role in promoting sustainability practices in the banking sector. Second, the results imply that factors such as gender diversity and independent commissioners may not be as influential in shaping green banking disclosure, which could inform policy discussions on corporate governance reforms in Indonesia. Future research could explore other potential determinants, including regulatory frameworks and market competition, to enhance understanding of green banking disclosure in a global context.