Implementasi Green Banking dalam Mendukung Praktik Perbankan Berkelanjutan pada Bank Mandiri Periode 2021–2025

This study examines green banking implementation at Bank Mandiri during 2021–2025. A descriptive qualitative approach was employed through documentary analysis of five annual reports and five sustainability reports. Thematic analysis compared developments in governance, financing, risk management, and operations across years. The findings indicate strengthened ESG governance, expanded green financing, integration of environmental and social considerations into lending, and increased digitalization and emissions monitoring. The green financing portfolio grew by approximately 72.6%, from IDR96.3 trillion to IDR166.2 trillion. However, sustainable financing as a proportion of total lending declined during 2023–2025, while operational emissions increased by approximately 1.7% in 2025. Financed emissions intensity decreased, but total emissions increased alongside broader measurement coverage. Green banking has become increasingly integrated into banking activities, although sustainability outcomes remain uneven. Assessment should consider portfolio growth and consistent environmental measurement. The findings are limited to documented practices and do not establish actual environmental impacts or causal relationships with financial performance and credit risk.

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Publication Details

Journal
Jurnal Ilmiah Akuntansi
Published
2026-11-04
DOI
https://doi.org/10.69714/nnex5m20
Primary Topic
Sustainable Finance and Green Bonds
Type
article
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article

Implementasi Green Banking dalam Mendukung Praktik Perbankan Berkelanjutan pada Bank Mandiri Periode 2021–2025

Indri Iswardhani
Jurnal Ilmiah Akuntansi
Sustainable Finance and Green Bonds
article

Implementasi Green Banking dalam Mendukung Praktik Perbankan Berkelanjutan pada Bank Mandiri Periode 2021–2025

Indri Iswardhani
article en

Abstract

This study examines green banking implementation at Bank Mandiri during 2021–2025. A descriptive qualitative approach was employed through documentary analysis of five annual reports and five sustainability reports. Thematic analysis compared developments in governance, financing, risk management, and operations across years. The findings indicate strengthened ESG governance, expanded green financing, integration of environmental and social considerations into lending, and increased digitalization and emissions monitoring. The green financing portfolio grew by approximately 72.6%, from IDR96.3 trillion to IDR166.2 trillion. However, sustainable financing as a proportion of total lending declined during 2023–2025, while operational emissions increased by approximately 1.7% in 2025. Financed emissions intensity decreased, but total emissions increased alongside broader measurement coverage. Green banking has become increasingly integrated into banking activities, although sustainability outcomes remain uneven. Assessment should consider portfolio growth and consistent environmental measurement. The findings are limited to documented practices and do not establish actual environmental impacts or causal relationships with financial performance and credit risk.

Jurnal Ilmiah AkuntansiVol. 3(4)
State University of Makassar (ID)
Openalex Percentile: Top 12%
Sustainable Finance and Green Bonds
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