Sustainability Reporting in Indonesia: A Content Analysis of Disclosure

This study aims to evaluate Indonesia's sustainability reporting's level of disclosure for the year of 2019–2020. To assess the level of disclosure of Indonesian listed companies, content analysis was utilized in the study and to examine the substance of the Sustainability ac- tivities, the study used the POJK 15/2017 framework. The population of the study is comprised of all publicly traded companies listed on the Indonesia Stock Exchange in 2019–2020. Financial institutions were not included in this study because of the clear disparities in assessment and operational business compared to non-financial firms. Overall research findings indicate that not much has been accomplished by business organizations to support Sustainability performance. This demonstrates that Indonesian businesses have not exhibited much interest in disclosing Sustainability Performance. This study has substantial implications for Indonesia's future sustainability performance which necessitates full accountability on the part of Indonesian corporate in- stitutions, as well as a serious dedication to achieving the performance of the Sustainable Development Goals.