<![CDATA[Purpose – This study examines the associations of Governance Accountability and Internal Audit with Energy Disclosure and Reported Sustainable Energy Transition Performance. It also assesses the mediating role of Energy Disclosure. Methods – Data were collected through content analysis of annual and sustainability reports published by energy-sector companies listed on the Indonesia Stock Exchange from 2021 to 2025. Thirty companies were purposively selected from an initial population of 65 based on the relevance of their activities to the energy transition and the consistent availability of corporate reports. The final sample comprised 150 firm-year observations. The model was estimated using PLS-SEM in SmartPLS 4. Findings – Governance Accountability was positively associated with Energy Disclosure β=0.37, p<0.001 and Reported Sustainable Energy Transition Performance (β=0.379, p=0.001. Internal Audit was positively associated with Energy Disclosure (β=0.278, p=0.001 but not with reported transition performance β=0.190, p=0.080. Energy Disclosure was unrelated to reported transition performance β=−0.003, p=0.974 and did not mediate either relationship. The model explained 33.8% of Energy Disclosure and 26.2% of Reported Sustainable Energy Transition Performance. Research implications – Companies should connect reliable energy-reporting systems with clear board responsibility, measurable transition targets, and verifiable outcomes. Energy disclosure should not be treated as direct evidence of transition progress. Originality – This study develops a two-pathway governance framework that distinguishes the board-level oversight role of Governance Accountability from the reporting-assurance role of Internal Audit. The findings provide partial empirical support for this distinction but do not establish Energy Disclosure as a mediating mechanism.]]>
