<![CDATA[This study evaluates the quality of Environmental, Social, and Governance (ESG) disclosures in a major Indonesian mining company and examines the consistency between sustainability claims and reported performance. It addresses a gap in prior research by investigating the temporal dynamics of ESG reporting quality and greenwashing strategies, particularly how business transformation and rebranding influence the temporal development of greenwashing indicators in an emerging-market mining context. Using a descriptive qualitative approach, the study applies content analysis of Sustainability Reports and Annual Reports from 2022 to 2024. The single-case longitudinal design enables an in-depth assessment of ESG narratives, disclosure consistency, selective reporting, and potential discrepancies between sustainability claims and reported performance that may indicate greenwashing. The findings show that ESG disclosure improved in scope and narrative intensity, particularly after the company’s corporate identity transformation and reaffirmation of its Net Zero Emissions commitment. However, coal production remained central to operations despite the stated strategic shift toward non-coal businesses. These findings suggest that ESG disclosure may serve as a legitimacy and impression management tool when sustainability narratives are insufficiently supported by performance-based evidence. The study contributes to stakeholder theory by providing a structured framework for identifying greenwashing risks and ESG decoupling during corporate transformation.]]>
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