Integrating Climate, Digital, and Cyber Risks into Traditional Banking Risk Types: A Conceptual IMRAD Framework Based on COSO ERM and NIST CSF 2.0

Climate risk, digital transformation, and cyber threats now mutually reinforce and complicate the traditional banking risk landscape, directly affecting credit, market, liquidity, operational, legal/compliance, and reputational risk types. This study aims to develop a comprehensive integrated banking risk management framework to respond to this threat convergence. Using conceptual design and literature synthesis methods, this framework is built with COSO ERM as the governance backbone and NIST CSF 2.0 (encompassing Govern, Identify, Protect, Detect, Respond, Recover functions) as the cyber operational model. The results present three main artifacts: Figure 1 as the integrated risk framework, Table 1 as a two-page crosswalk mapping risk drivers to bank risk types, and Box 1 as an Indonesian regulatory vignette. Managerial implications of this framework include the provision of concise key risk indicators (KRIs/KPIs), clarity of risk ownership based on the Three Lines of Defense (3LoD) model, and mitigation options equipped with pros and cons analysis.