GOOD CORPORATE GOVERNANCE DALAM PERTANGGUNGJAWABAN DIREKSI DAN DEWAN KOMISARIS ATAS KLAIM DEKARBONISASI EMITEN PERTAMBANGAN

Abstract

Abstract 

This article examines the legal responsibility of directors and boards of commissioners of mining issuers for decarbonization claims in sustainability reports from the perspective of anti-greenwashing Good Corporate Governance. The issue arises because sustainability reports are no longer merely reputational documents, but public disclosure instruments that may affect investor assessment, market confidence, and corporate legitimacy. This research uses normative legal research with statutory, conceptual, and limited comparative approaches. The analysis shows that decarbonization claims may constitute greenwashing when they are not supported by emission data, baselines, measurable targets, transition plans, and verifiable implementation. Directors and boards of commissioners may be held accountable when they fail to ensure the accuracy, completeness, and reliability of such claims. This article argues for strengthening anti-greenwashing governance through clearer disclosure standards, board oversight, sustainability assurance, and specific regulatory guidance from the Financial Services Authority.

Keywords: Anti-Greenwashing; Decarbonization; Good Corporate Governance; Mining Issuers; Sustainability Report