ESG Disclousure Based Reporting Practices in the Public Sector: An Interpretive Study of Values, Ethics, and Accountability

Adonia Anita Batkunde; Erik Piterson Radjawane

doi:10.55927/ministal.v5i2.16

Authors

Adonia Anita Batkunde Pattimura University
Erik Piterson Radjawane Pattimura University

DOI:

https://doi.org/10.55927/ministal.v5i2.16

Keywords:

ESG Reporting, Public Accountability, Sustainability Governance

Abstract

This study aims to explore ESG-based reporting practices in the public sector through an interpretive perspective focusing on values, ethics, and accountability. Using a qualitative approach, data were collected from academic literature, sustainability reports, public accountability reports, and policy documents related to ESG implementation in public organizations. The findings reveal that ESG reporting functions not only as a disclosure mechanism but also as a governance instrument reflecting organizational values, ethical commitments, and broader accountability responsibilities. ESG reporting enhances transparency, stakeholder engagement, and public trust while supporting sustainability objectives. However, challenges remain regarding symbolic disclosures and the need for more substantive integration of sustainability principles into governance practices. The study contributes to the literature by highlighting the interconnected roles of values, ethics, accountability, and legitimacy in shaping ESG reporting within public sector organizations.

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