Analysis on Company Sustainable Development Goals Disclosure: A Case on Indonesian Commercial Bank Listed on BUKU 4 and 3

This study delves into the incorporation of Sustainable Development Goals (SDGs) into sustainability reports by Indonesian commercial banks listed in BUKU 4 and BUKU 3, investigating the interrelation between this incorporation and materiality assessment. It also examines the focal points of SDGs through a materiality analysis framework and evaluates the quality of sustainability reports regarding SDGs. The research reveals a pronounced emphasis on certain SDGs, particularly those aligning with the core mission of the banks, while also highlighting the need for fair working conditions and ethical considerations. However, a weak link is observed between environmental material topics and SDGs in the banking sector. Caution is advised in generalizing results, with future research opportunities exploring materiality-SDG linkage across diverse sectors.