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Wiwiek Prihandini
Wiwiek Prihandini Mohon Tunggu... Dosen - Dosen Akuntansi pada Perbanas Institute

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Pengungkapan Risiko ESG Dalam Laporan Keberlanjutan Bank di Indonesia (Bagian 5 - Penutup)

9 Juli 2024   05:42 Diperbarui: 9 Juli 2024   05:42 224
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Finansial. Sumber ilustrasi: PEXELS/Stevepb

International Sustainability Standards Board. (2023). Project Summary.
https://www.ifrs.org/content/dam/ifrs/project/general-sustainability-related-disclosures/project-summary.pdf

Koalisi ResponsiBank Indonesia (2023). Mengintegrasikan Hak Asasi Manusia dan Aspek Gender dalam Kerangka Pinjaman dan Investasi.  https://responsibank.id/menu-publikasi/laporan-penelitian/buku-panduan-untuk-bank-mengintegrasikan-prinsip-hak-asasi-manusia-dan-aspek-gender-dalam-kerangka-pinjaman-dan-investasi/

KPMG (2021). ESG Risks in Banks - Effective strategies to use opportunities and mitigate risks.  https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2021/05/esg-risks-in-banks.pdf

Kuzmina, J., Maditinos, D., Norena-Chavez, D., Grima, S. and Kadubek, M. (2023), "ESG Integration as a Risk Management Tool within the Financial Decision-making Process", dalam Grima, S., Thalassinos, E., Cristea, M., Kadubek, M., Maditinos, D. and Peiseniece, L. (Ed.) Digital Transformation, Strategic Resilience, Cyber Security and Risk Management (Contemporary Studies in Economic and Financial Analysis, Vol. 111A), Emerald Publishing Limited, Leeds, pp. 105-113. https://doi.org/10.1108/S1569-37592023000111A007

Lokuwaduge, DS. (2022). ESG Risk Disclosure and the Risk of Green Washing. Australasian Accounting Business and Finance Journal (AABFJ) Volume 16, No.1, 2022. https://ro.uow.edu.au/aabfj/vol16/iss1/10/

Manetti, G., Toccafondi, S. The Role of Stakeholders in Sustainability Reporting Assurance. J Bus Ethics 107, 363--377 (2012). https://doi.org/10.1007/s10551-011-1044-1

McKinsey & Company. (2022). ESG data governance: A growing imperative for banks. McKinsey Insight.
https://www.mckinsey.com/capabilities/mckinsey-digital/our-insights/tech-forward/esg-data-governance-a-growing-imperative-for-banks

OECD (2023). Sustainable Finance in Asia: ESG and climate aligned investing and policy considerations.
https://www.oecd.org/finance/financial-markets/Sustainable-finance-Asia-ESG-climate-aligned-investing-policy-considerations.pdf

Otoritas Jasa Keuangan (2023). Panduan Climate Risk Stress Testing (CRST) Perbankan.  https://www.ojk.go.id/id/berita-dan-kegiatan/publikasi/Documents/Pages/Panduan-Climate-Risk-Stress-Testing-(CRST)-Perbankan-2023/Panduan%20Climate%20Risk%20Stress%20Testing%20(CRST)%20Perbankan%202023.pdf

Otoritas Jasa Keuangan (2024). Climate risk Management & Scenario Analysis Perbankan.  
https://ojk.go.id/id/berita-dan-kegiatan/info-terkini/Documents/Pages/Climate-Risk-Management-and-Scenario-Analysis-CRMS/Buku%204_Data%20Makroekonomi%20CRMS%20OJK%202024.pdf

Prakarsa (2022a). REKOMENDASI KEBIJAKAN PENGUNGKAPAN DAN PELAPORAN ASPEK LINGKUNGAN, SOSIAL DAN TATA KELOLA BAGI PERBANKAN 2022.  https://repository.theprakarsa.org/media/publications/566882-rekomendasi-kebijakan-pengungkapan-dan-p-02d88bd7.pdf

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