What drives decarbonization accountability? Evidence from Indonesian local governments
Bibliographic Data
| ID | 20201764 |
|---|---|
| Authors | Habib Muhammad Shahib (0000-0002-1744-4260, Institut Teknologi dan Bisnis Kalla), Rahmat Syarif (0000-0002-0156-2393, Kalla Institute of Technology and Business Department of Retail Management), Muhammad Chaerul (0000-0001-6257-7460, Fajar University), Nadya Daulay (Centre for Strategic and International Studies , ,) |
| Year | 2026 |
| Pages | 1-22 |
| Publication date | 2026-02-06 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-06-2025-0151 |
| OpenAlex | W7128056598 |
| Language | EN |
| References cited | 59 |
Purpose Addressing the need for decarbonization accountability, this study aims to investigate what drives disclosure by Indonesian provincial governments. We assess whether reporting reflects proactive governance or is a reactive tool for managing legitimacy in a complex context where national climate ambitions meet intense local pressures. Design/methodology/approach A custom disclosure index based on Indonesia's national decarbonization regulation (Perpres No. 98/2021) was applied via manual content analysis to 180 official reports from 30 provinces (2018–2023). A three-model panel data strategy, including two-way fixed-effects and Mundlak/CRE models, was then employed to analyze how socio-environmental, economic and governance factors shape provincial government accountability. Findings The analysis reveals that disclosure is a practice of “reactive legitimacy.” It is strongly and positively driven by a province's economic capacity. The introduction of the national decarbonization regulation and the level of socio-environmental conflict both show a marginally significant positive influence. Conversely, proactive drivers, such as organized stakeholder pressure and a region's ecological capacity for carbon sequestration, were not found to be significant. This pattern indicates a critical “accountability gap” between national policy intent and local implementation. Originality/value This study provides the first multi-level analysis of decarbonization disclosure in the under-researched local government context in the global south. It offers empirical evidence of an “accountability gap” between symbolic, compliance-oriented reporting and the substantive accountability required for effective climate governance, offering valuable insights into both accountability theory and actionable policy recommendations
Accountability · Corporate governance · Indonesian · Indonesian government · Legitimacy · Local government · Stakeholder · Corporate Social Responsibility Reporting · Energy, Environment, Economic Growth · Sustainability and Climate Change Governance
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| Citation velocity | historical |
|---|---|
| Highly cited | No |