Integratif GCG, ESG, dan SDGs Berbasis AI untuk Kinerja Keuangan dan Perbankan

This study aimed to develop an Artificial Intelligence (AI)-based integrative model that combines the principles of Good Corporate Governance (GCG), Environmental, Social, and Governance (ESG), and Sustainable Development Goals (SDGs) to strengthen the financial performance and sustainability of the banking sector in Indonesia. The research sample consists of relevant literature consisting of 42 scientific publications on the application of GCG, ESG, SDGs, and AI in the banking sector. The research method uses a qualitative approach with a Systematic Literature Review (SLR) combined with a design thinking framework to develop an applicable and adaptive conceptual model. The results show that the low quality of ESG-SDGs disclosure in the Indonesian banking sector remains a major challenge, and AI integration can improve the transparency, accuracy, and credibility of sustainability reports. The developed integrative model offers a holistic approach to banking governance by utilizing AI for risk analysis, data-driven decision-making, and real-time monitoring of sustainability performance. The contribution of this research lies in the development of a conceptual framework that fills the gaps in previous research, while providing a strategic foundation for the Indonesian banking sector in designing more transparent, efficient, and competitive digital governance and sustainability in the era of technological transformation