<![CDATA[The contemporary corporate sustainability paradigm confronts a severe jurisprudential chasm between normative regulatory expectations and empirical operational realities. Article 10 paragraph (1) of the Financial Services Authority Regulation Number 51/POJK.03/2017 mandates issuers to construct Sustainability Reports as formal accountability instruments. However, the operational reality of the coal mining industry frequently contravenes ecological preservation, legally violating the absolute prohibition against ecosystem pollution mandated in Article 69 paragraph (1) letter a of Law Number 32 of 2009 concerning Environmental Protection and Management, while systematically neglecting post-mining reclamation obligations stipulated in Article 96 letter c of Law Number 3 of 2020 concerning Mineral and Coal Mining. This socio-legal research aims to deconstruct the disparity in the substantive implementation of sustainability mandates and to diagnose the qualitative legal culture of seven market-controlling issuers through the efficacy proxy of Good Corporate Governance, Risk, and Compliance (GC-GRC) architectures. Methodologically, this study adopts a normative-empirical (socio-legal) framework, utilizing a hybrid content analysis to triangulate primary data from corporate reporting documents against secondary data chronicling thirty sociological violations within excavation territories. The pathology of corporate governance is calibrated utilizing Lawrence M. Friedman's Grand Theory of Legal Culture. Forensic data excavation unequivocally corroborates the existence of systemic greenwashing anomalies, wherein formal compliance claims collide diametrically with irreversible ecological destruction. The majority of the examined entities are diagnosed as being entrenched within an Instrumental Legal Culture; compliance is appropriated purely as a calculative burden to circumvent administrative sanctions rather than stemming from the internalization of Ecological Justice. The functional paralysis of the corporate GC-GRC architecture consequently forces compliance instruments to operate merely as defensive shields, failing to transform into catalysts for a genuinely sustainable business civilization.]]>
