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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen
Faradillah Amalia Rivai
Tunghai University
Economics, Econometrics & Finance

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Green Accountability Firewall: A Framework for Challenging the Illusion of ESG Compliance fifitri ali; Faradillah Amalia Rivai
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 15 No. 2 (2026): Nominal September 2026
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v15i2.101019

Abstract

This study investigates ESG compliance illusion in corporate sustainability reporting, focusing on environmental impacts, eco-efficiency, environmental accounting, and environmental financial statements. Using qualitative document analysis, data were drawn from regulations, ESG standards, academic literature, and 30 sustainability reports of Indonesian listed companies in high-impact sectors during 2020–2024. Thematic analysis and pattern matching identified three dominant patterns: attention deflection, symbolic ESG compliance, and decoupling between ESG claims and actual performance. These practices weaken transparency, comparability, and stakeholder trust. The study proposes the Green Accountability Firewall, integrating literacy, assurance, and governance mechanisms to promote substantive, verifiable, and evidence-based sustainability reporting.
Co-Authors Fifitri Ali