Exploring the Drivers of Green Banking Disclosure in Indonesia and Malaysia: The Role of Financial Performance, Gender Diversity on the Board, Human Resource Slack, Independent Commissioners, and Institutional Ownership

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Board gender diversity significantly enhances green banking disclosure in Indonesia and Malaysia, indicating improved transparency.
The model explains 75.07% of the variation in disclosure, reflecting strong governance influence on sustainability reporting.
Quantitative analysis utilized panel data from 60 banks, revealing key insights into factors impacting eco-friendly financial practices.
While governance factors drive sustainability reporting, financial performance and human resource slack show no significant effects.

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Quantitative analysis identifies gender diversity and governance factors boosting green banking disclosures in Indonesia and Malaysia.

Asmaul Husna (2025) studied this question.

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