This is driven by the increasing awareness of the impact of climate change, social responsibility, and good governance, namely Environmental, Social, and Governance (ESG). Banks, as institutions that play a major role in the economy, have a responsibility to ensure that their operations and investments support sustainable development.

Rizkia said, three lines of defense are those who are in the front line (first liner) such as relation manager, risk assessment, and those who monitor the implementation of policies and implementation, namely internal auditors. In addition, Rizkia also explained the two indications related to the disclosure of 41% of the three lines of defense by 11 Banks in Indonesia.

"Like a journey, the percentage, if compared to early adopter banks whose sustainable finance journey has been around for over 20 years. 'If we look at it from two perspectives, 41% progress for Indonesia is one of the good progress compared to the previous year,' he said."

Based on these indications, it can be seen that understanding the implementation of sustainability banking takes time. This raises further indications, namely when compared between implementation and room improvement for banking with ambitious targets of net zero emissions. The banking sector needs to improve its performance from the three lines of defense aspect to make its implementation effective.