<![CDATA[In alignment with the escalating urgency of global decarbonization and Indonesia's Enhanced Nationally Determined Contribution (E-NDC) commitments, carbon emission accountability has emerged as a crucial instrument for corporate sustainability. This study aims to explore the dynamics of green accountability within carbon emission reporting practices in the Indonesian manufacturing sector, a primary contributor to national emissions. Adopting a qualitative approach with a descriptive-exploratory design, data were collected through in-depth interviews with sustainability managers, accountants, and Health, Safety, and Environment (HSE) practitioners, complemented by a rigorous documentary analysis of corporate sustainability reports. The findings reveal that current carbon reporting practices are predominantly driven by coercive institutional pressures resulting from the impending implementation of carbon taxes and stock exchange mandates. The study identifies a "decoupling" phenomenon, wherein a significant gap exists between the transparency rhetoric presented in reports and the technical realities on the ground, which remain hindered by low primary data integrity and limited digital infrastructure. Furthermore, the research highlights the evolving role of accountants as cross-departmental data integrators aimed at mitigating environmental information asymmetry. Analysis through the lens of Institutional Theory confirms that mimetic and normative isomorphisms play a pivotal role in shaping a hybrid accountability model in Indonesia. The implications of this study emphasize the necessity for synchronized government regulations and the accelerated digitalization of environmental accounting information systems to ensure substantive and credible reporting. These findings provide a theoretical contribution to the environmental accounting literature in emerging economies regarding how organizations navigate accountability demands amidst domestic regulatory uncertainty]]>
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