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<p>This study investigates the extent and quality of sustainability disclosures on the official websites of Indonesian provincial governments. Employing a descriptive content analysis, data were collected from 36 primary provincial government websites in January 2024. The sustainability disclosure index (SDI) was constructed based on an internationally recognized sustainability reporting guidelines (Global Reporting Initiative-Generation 4 Guidelines/ GRI G4 framework) adapted from León-Silva et al. (2022). Content analysis of the official websites was conducted to assess 85 sustainability disclosure items across four dimensions: general, economic, environmental, and social. Additionally, a keyword analysis was conducted to complement the SDI measurement. The keywords were derived from an established SDGs keyword framework. The findings indicate that the average SDI score was 34%, suggesting a moderate level of online sustainability disclosure. Notably, the analysis revealed a significant imbalance among sustainability components, with disclosures predominantly focused on general and economic information, while social and environmental aspects received relatively limited attention. A total of 1,318 SDGs-related keywords were identified from the official websites. The five most frequently mentioned keywords were environment, water, waste, education, and health. A similar pattern of information disclosure was observed across the websites, with government profiles and news being the most commonly found content on Indonesian provincial government websites. Referring to institutional theory, the low and imbalanced level of online sustainability disclosure reflects weak coercive pressure from the central government and limited stakeholder pressure, with higher disclosure in a few provinces driven mainly by internal initiatives rather than external institutional demands. This finding implies that policymakers need to strengthen regulatory frameworks, provide clearer disclosure guidelines, and enhance monitoring and enforcement mechanisms to create stronger institutional pressure and encourage more consistent sustainability disclosure across local governments.</p>

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Identifying gaps in online sustainability disclosures of Indonesian provincial government websites

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年5月24日

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  • Safridha Ulyati,
  • Heru Fahlevi,
  • Darwanis Darwanis,
  • Rahmawaty Rahmawaty

摘要

This study investigates the extent and quality of sustainability disclosures on the official websites of Indonesian provincial governments. Employing a descriptive content analysis, data were collected from 36 primary provincial government websites in January 2024. The sustainability disclosure index (SDI) was constructed based on an internationally recognized sustainability reporting guidelines (Global Reporting Initiative-Generation 4 Guidelines/ GRI G4 framework) adapted from León-Silva et al. (2022). Content analysis of the official websites was conducted to assess 85 sustainability disclosure items across four dimensions: general, economic, environmental, and social. Additionally, a keyword analysis was conducted to complement the SDI measurement. The keywords were derived from an established SDGs keyword framework. The findings indicate that the average SDI score was 34%, suggesting a moderate level of online sustainability disclosure. Notably, the analysis revealed a significant imbalance among sustainability components, with disclosures predominantly focused on general and economic information, while social and environmental aspects received relatively limited attention. A total of 1,318 SDGs-related keywords were identified from the official websites. The five most frequently mentioned keywords were environment, water, waste, education, and health. A similar pattern of information disclosure was observed across the websites, with government profiles and news being the most commonly found content on Indonesian provincial government websites. Referring to institutional theory, the low and imbalanced level of online sustainability disclosure reflects weak coercive pressure from the central government and limited stakeholder pressure, with higher disclosure in a few provinces driven mainly by internal initiatives rather than external institutional demands. This finding implies that policymakers need to strengthen regulatory frameworks, provide clearer disclosure guidelines, and enhance monitoring and enforcement mechanisms to create stronger institutional pressure and encourage more consistent sustainability disclosure across local governments.