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This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Jurnal Ekonomi dan Bisnis Indonesia Global Financial Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Jurnal Magister Akuntansi Trisakti Journal of Multiperspectives on Accounting Literature Business Management Research Review: Journal of Multidisciplinary in Social Sciences Balance : Jurnal Akuntansi dan Bisnis
Farhani Kautsar Nugraha
Institut Teknologi Dan Bisnis Tuban
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Legitimacy or Accountability? Corporate Disclosure of Economic Inequality in Indonesia’s ESG Star Listed Companies Farhani Kautsar Nugraha
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1357

Abstract

This study investigates how Indonesian ESG Star companies disclose economic inequality in their sustainability reports. Using a qualitative approach, the study applies narrative analysis and thematic coding to sustainability reports published by eight companies across multiple sectors during the period 2022–2024. Disclosures were evaluated across four themes: distribution of economic benefits, employee welfare, wage inequality and ratios, and social justice narratives. Results show that most disclosures are symbolic and normative, aimed at maintaining legitimacy rather than promoting substantive accountability. Employee welfare is consistently addressed, while executive-to-worker pay ratios and structural inequalities are often omitted or superficially treated. Social justice narratives emphasize compliance over critical engagement with systemic disparities. This study contributes to social accounting literature by highlighting sustainability reporting as a narrative tool of corporate legitimation and underscores the need for regulators and standard setters to strengthen disclosure requirements related to income distribution and wage transparency in emerging economies.
Co-Authors Achmad Syaiful Hidayat Anwar Ananta Wahyu Sasongko Endang Dwi Wahyuni Innasarah Marsya Aulia Rizkita Mudhakir, Diki Muhamad Mustofa, Muhamad Putriana Sriwijianingsih Saputri, Rizka Dibi Arryanti Sasongko, Ananta Sasongko, Ananta Wahyu Shofi, Fadhoilus