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This empirical study aims to examine the extent of sustainable finance initiative disclosures in nine Malaysian banks and financial institutions’ sustainability reports or integrated reports in 2022 via content analysis. The items disclosed by more than 70% of the bank sustainability or integrated reports include: (1) Strategy to achieve net zero carbon; (2) Community empowerment programme; (3) Principles of reporting—sustainability context; (4) Principles of reporting—stakeholders inclusiveness; (5) Principles of reporting—materiality; (6) Concern by top management; (7) Green financing; (8) Financial inclusion; (9) Task Force on Climate-related Financial Disclosures (TCFD) recommendations; (10) Maqasid Shariah; (11) Climate risk/sustainability risk; (12) UN SDG; (13) Partnership; (14) Environmental well-being; and (15) Strong governance. All these reported initiatives indicated banks’ commitment to the ASEAN taxonomies blueprint. The findings from this research contribute to the broader conversation on sustainable finance and provide a roadmap for policymakers, financial institutions, and investors, facilitating the acceleration of Malaysia’s transition towards a greener, more resilient financial sector in the evolving landscape of the Future of Asia.

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Sustainable Finance Initiatives Disclosures by Selected Banks in Malaysia

  • 章节

  • 发表日期：

    2025年

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  • Corina Joseph,
  • Saifulrizan Norizan,
  • Mariam Rahmat,
  • Tina Stephen Enggong

摘要

This empirical study aims to examine the extent of sustainable finance initiative disclosures in nine Malaysian banks and financial institutions’ sustainability reports or integrated reports in 2022 via content analysis. The items disclosed by more than 70% of the bank sustainability or integrated reports include: (1) Strategy to achieve net zero carbon; (2) Community empowerment programme; (3) Principles of reporting—sustainability context; (4) Principles of reporting—stakeholders inclusiveness; (5) Principles of reporting—materiality; (6) Concern by top management; (7) Green financing; (8) Financial inclusion; (9) Task Force on Climate-related Financial Disclosures (TCFD) recommendations; (10) Maqasid Shariah; (11) Climate risk/sustainability risk; (12) UN SDG; (13) Partnership; (14) Environmental well-being; and (15) Strong governance. All these reported initiatives indicated banks’ commitment to the ASEAN taxonomies blueprint. The findings from this research contribute to the broader conversation on sustainable finance and provide a roadmap for policymakers, financial institutions, and investors, facilitating the acceleration of Malaysia’s transition towards a greener, more resilient financial sector in the evolving landscape of the Future of Asia.