Tata Kelola ESG Berbasis Algoritma: Mitigasi Risiko Tech-Washing dalam Transformasi Digital Perusahaan Pertambangan dan Energi
DOI:
https://doi.org/10.20961/lder.v1.i1.3745Keywords:
Tech-washing, ESG Reporting, Algorithmic AuditAbstract
This article examines tech-washing in algorithmic ESG reporting, where mining and energy companies use digital terminology, including artificial intelligence, blockchain, and the Internet of Things, to project innovative sustainability governance while actual implementation and environmental benefits remain unverifiable. It assesses Indonesian corporate and capital market regulation and proposes legal reconstruction to reduce information asymmetry and prevent pseudo-legitimacy in ESG disclosure. Using empirical legal research with a sequential mixed-methods design, this study combines quantitative content analysis of sustainability reports and ESG indicators from 21 Indonesia Stock Exchange listed companies during 2021–2025 with qualitative normative-comparative analysis of POJK No. 51/POJK.03/2017 and the draft RPOJK 2026 against IFRS S1/S2, ISSA 5000, the EU Corporate Sustainability Reporting Directive, AI Act, and recent SEC climate disclosure rescission. The findings show that Indonesia’s framework requires disclosure submission but lacks clear verification standards for technology-based ESG claims, independent assurance, director liability for misleading digital representations, and a digital green taxonomy. The article argues that the draft RPOJK should require algorithmic ESG auditing by accredited technical experts, reinforce director liability through strict liability and reverse burden of proof, and incorporate Digital-Driven Sustainable Activities into the Indonesian Taxonomy for Sustainable Finance to ensure measurable and verifiable ESG claims.
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Copyright (c) 2026 Satryo Sasono, Dhefriyan Hassan Maulana (Author)
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This work is licensed under a Creative Commons Attribution 4.0 International License.
