UDTR — Radar mondial des droits de la Nature

Institutional dynamics and environmental disclosures: insights from Indonesia’s energy sector

Identification

Clé publique

radar:r-aa3d520c40d01ab56734059a86723211

Auteurs

I Gusti Ayu Made Asri Dwija Putri · Kartika Sari · Henny Triyana Hasibuan · Putu Agus Ardiana · Kadek Dwi Linda Yanthi · Ni Wayan Asri Pradnyani · Ni Wayan Kiki Jayanti Pratiwi Sujana

Année déclarée

2025

Langue déclarée

en

Type source

article

Première détection

2026-11-14T09:36:48.095196+00:00

Dernière observation des métadonnées

2026-11-14T09:36:48.095196+00:00

Dernière vérification HTTP

Non effectuée

Institutions déclarées par la source

Udayana University

Pays d’affiliation déclarés

ID

Résumé documentaire — langue originale

Purpose This study aims to examine how institutional pressures (coercive, mimetic and normative) shape environmental disclosures in Indonesia’s energy sector, focusing on the balance between symbolic and substantive practices. Design/methodology/approach Guided by institutional theory, this study uses thematic analysis of interviews with 22 sustainability reporting managers from energy companies listed on the Indonesia Stock Exchange. Findings Coercive pressures, particularly through the Financial Services Authority Regulation (Peraturan Otoritas Jasa Keuangan) No. 51/2017, have institutionalised sustainability reporting but often lead to symbolic compliance, with minimal integration of sustainability into operations. Mimetic pressures drive the adoption of global frameworks like the Global Reporting Initiative, enhancing legitimacy but lacking local adaptation. Normative pressures encourage stakeholder engagement, but these efforts are often performative, prioritising investor demands over community concerns. Research limitations/implications While the study focuses on the energy sector, its insights may be relevant to other industries facing similar institutional pressures. Future research could explore evolving institutional dynamics across sectors. Practical implications Policymakers should enhance enforcement and create incentives for substantive reporting. Companies must balance global standards with local realities and foster meaningful stakeholder engagement. Social implications Improving the substance of environmental disclosures can enhance corporate accountability and sustainability in high-impact sectors. Originality/value This study contributes to institutional theory by exploring how coercive, mimetic and normative pressures shape disclosures in an emerging market and highlights the symbolic-substantive dichotomy in sustainability reporting.

Identifiants

OPENALEX

https://openalex.org/W4409708473

DOI

10.1108/par-11-2024-0309

Repères documentaires

Famille documentaire

article

Types déclarés par les sources

article

Éditeurs

Emerald Publishing Limited

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Sources

OpenAlex · Document 1

• Document · https://doi.org/10.1108/par-11-2024-0309

Statut documentaire

Pertinence à examiner

Bibliothèque

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