<![CDATA[Growing scrutiny of environmental, social, and governance (ESG) performance has increased the importance of reliable sustainability reporting, particularly in Indonesia’s oil and gas industry, where operations involve substantial ESG risks. This study aimed to understand how ESG actors interpret and construct the reliability of sustainability reports within Indonesian oil and gas companies. A qualitative design employing Interpretative Phenomenological Analysis (IPA) was used. Six informants were purposively selected based on their involvement in and at least three years of experience with ESG implementation and sustainability reporting. Data were collected through semi-structured interviews, focus group discussions, observations, and document analysis and were subsequently analyzed through bracketing, horizonalization, meaning clustering, textural and structural descriptions, and synthesis of the experiential essence. The analysis of 297 statements generated eight themes concerning accountability, regulatory pressure, ESG data management and representation, public transparency, structural and cultural barriers, organizational legitimacy, operational-reporting tensions, and the synergy between internal validation and independent assurance. The findings demonstrate that sustainability report reliability extends beyond technical accuracy, indicator completeness, and regulatory compliance; rather, it is constructed through negotiations, stakeholder expectations, operational realities, and control mechanisms. The study concludes that companies should integrate ESG considerations into corporate strategy, strengthen governance-related disclosures and ESG data systems, and expand the use of independent assurance to improve reporting credibility and reduce the risks associated with selective disclosure.]]>
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