HERSUGONDO, Hersugondo (2025) "Artikel Dr. HERSUGONDO, SE, MM: Environmental, Social, and Governance Disclosure’s Impact on Return on Equity in Asian Banks ". Arthatama Journal of Business Management and Accounting, 9 (1).

Text (Artikel) ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE'S.pdf - Published Version Download (303kB)

Abstract

Global awareness of sustainability, social responsibility and Good Corporate
Governance (ESG) is increasingly driving investor attention towards sustainable
business practices, including in the Asian banking sector. However, empirical
findings related to the influence of ESG on financial performance still vary. This
study aims to systematically analyze the effect of ESG disclosure on the financial
performance of banks in the Asian region, as measured using Return on Equity
(ROE). The Systematic Literature Review (SLR) method is used to synthesize
relevant empirical studies on the relationship between ESG and financial
performance on relevant indexed journals in the Asian banking sector. The SLR
results show that most studies have found a positive and significant influence of
ESG on ROE. This study contributes to strengthening the ESG literature in the
Asian financial sector and provides practical implications for banks, investors,
and regulators to encourage ESG integration as a strategy to improve profitability
and long-term stability.

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