| Summary: | The aim of this research is to examine the role of corporate governance mechanisms in promoting the implementation of green banking disclosure practices in Indonesia. The corporate governance mechanism in this research is proxied by the size of the board of commissioners, the proportion of independent commissioners, the size of the board of directors, and institutional ownership. Using the purposive sampling method, 72 bank observations listed on the IDX were selected for the period of 2021-2022. The results of the research showed that the size of the board of commissioners, the proportion of the independent board of commissioners, and the size of the board of directors had a significant positive effect on green banking practices, while institutional ownership did not. Company characteristics, consisting of company size, profitability, capital structure and company growth, did not have a significant effect on green banking practices in Indonesia. The results of this research also showed that there was no influence of interaction variables on green banking practices in Indonesia. The findings of this research may help improve the implementation of green banking. Corporate governance mechanisms must be implemented effectively and efficiently by optimizing the role of the board of commissioners, independent board of commissioners, and board of directors. Copyright © 2025 GMP Press and Printing.
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