Purpose: This study aims to evaluate and prioritize sustainability reporting standards in the banking sector by identifying key criteria influencing their selection, with a particular focus on integrating local regulatory compliance and global best practices. Research Methodology: The research employs a mixed-methods approach, beginning with qualitative interviews with key stakeholders and a literature review to identify relevant criteria. Insights from this phase inform the quantitative analysis using the Analytic Hierarchy Process (AHP). Five sustainability reporting experts from ABC Bank served as respondents, assessing alternative standards based on predetermined criteria derived from both interviews and literature studies. Results: The findings indicate that “integration with financial metrics” and “use of technology” are the most critical criteria in selecting sustainability reporting standards. AHP analysis shows that while POJK 51 meets regulatory requirements, global frameworks such as GRI and SASB offer broader and more investor-oriented disclosures. Combining multiple standards provides a more comprehensive approach, though it demands greater resources and capacity. Conclusion: The study concludes that hybrid adoption of local and global sustainability frameworks enhances reporting credibility, aligns with stakeholder expectations, and strengthens competitive positioning Limitations: The small sample size of five experts from a single bank limits the generalizability of findings. Contribution: This research provides empirical insights into the prioritization of sustainability reporting standards, offering practical guidance for banks and policymakers seeking to enhance ESG transparency and alignment with both domestic regulations and international standards.

Purpose: This study aims to utilize an enhanced UTAUT2 model to examine the determinants influencing Indonesian customers' intentions and behaviors regarding the continued use of BNPL e-commerce services. Research/methodology: A quantitative cross-sectional survey was conducted with 450 users of BNPL services Indonesian e-commerce platforms, and the data were analyzed using structural equation modeling to assess direct and indirect relationships. Results: Performance expectancy, effort expectancy, trust, and habit significantly influenced continued usage, whereas perceived benefits and risks showed no significant impact among experienced digital users. Conclusions: Performance Expectancy, Effort Expectancy, and Trust are important drivers of the continued use of Buy Now Pay Later (BNPL) e-commerce services among Indonesian users, according to this study, which also shows that habit is the most important predictor of actual usage behavior. Limitations: The geographic breadth is limited to Indonesia, with possible selection bias toward current users, the sample focus on younger demographics impacts generalizability, and the cross-sectional methodology restricts causal inference. Contribution: This study contributes to fintech adoption theory by demonstrating the theoretical redundancy of traditional risk-benefit constructs in mature digital user contexts and emphasizing habit formation over initial adoption factors.

Purpose: This study aims to analyse the influence of Internal Values, Green Attitudes, and Subjective Norms on Green Customer Citizenship Behaviours (GCCB) among electric vehicle (EV) consumers in Jakarta, with a particular focus on the mediating role of green attitudes. Methodology: A quantitative research design was employed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) with SmartPLS version 4.0. Data were collected through an online questionnaire from 105 electric vehicle users domiciled in Jakarta, aged at least 18 years, and having used electric vehicles for more than twelve months. Results: The findings reveal that internal values have a positive and significant effect on green attitudes. Furthermore, green attitudes significantly influence green customer citizenship behaviour and were found to mediate the relationship between internal values and GCCB. In addition, subjective norms have a significant positive effect on both green attitudes and green customer citizenship behaviour, indicating the importance of social influence in encouraging pro-environmental behaviours among EV consumers. Conclusions: This study concludes that internal values and subjective norms play a crucial role in shaping green attitudes, which subsequently foster green customer citizenship behaviour among electric vehicle users in Jakarta. Limitations: The study is limited by its relatively small sample size and its focus on a single urban area, which may limit generalisability. Contribution: This research contributes empirical evidence to the literature on sustainable consumer behaviour by highlighting the mediating role of green attitudes and the importance of social norms in promoting green customer citizenship behaviour in the context of electric vehicle adoption.