Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/326039 
Year of Publication: 
2024
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2312967 [Year:] 2024 [Pages:] 1-18
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This study examines the impact of green banking disclosure on firms’ sustainable growth. The methodology used is panel data analysis with a sample of 45 banks in Indonesia, a total of 578 observations from 2004 to 2021, listed on the Indonesia Stock Exchange. Data are taken from annual reports, financial reports, corporate sustainability reports, and government publications. The results show that GBDI has a negative effect on SGR, suggesting that green banking disclosures, although necessary, require resource allocation that could potentially reduce the firm’s growth capacity. This study also analyzed the moderating variables of firm size (FSIZE) and firm age (FAGE) to determine their effect on the relationship between GBDI and SGR. However, the results show that neither FSIZE nor FAGE significantly strengthen this relationship. However, FAGE strengthens the relationship between GBDI and SGR for state-owned banks. This study adds novelty to the research by highlighting the importance of understanding how sustainability disclosure affects firm growth, especially in green banking.
Subjects: 
Green banking disclosure
corporate sustainable growth
firm size
firm age
JEL: 
G21
M41
Q56
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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