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Using grounded stakeholder and institutional theories, the interpretivist research relies on semi-structured interviews with managers from Indonesian listed companies and applies thematic analysis. Findings identify four interrelated challenges—framework proliferation, materiality determination, assurance inadequacies, and resource constraints—creating a self-reinforcing cycle of symbolic reporting. 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This study explores the experiences of managers with mandatory sustainability reporting and analyzes their views using thematic analysis.  \nFindings – Our findings extend prior research by identifying four interrelated sustainability reporting challenges: framework proliferation, materiality determination, assurance inadequacies, and resource constraints, forming a self-reinforcing cycle that perpetuates symbolic reporting despite mandatory requirements. Managers expressed a split view on IR, some saw it as a tool to improve communication, while others preferred separation to meet diverse audience needs. The study shows how organizations navigate institutional pressures and stakeholder expectations. These findings have timely implications for regulators, underscoring the need for standardized frameworks, sector guidance, and capacity building for meaningful adoption.  \nResearch limitations/implications–While this study offers new insights, its focus on managerial perspectives is a limitation. Incorporating views from other stakeholders such as investors and regulators could provide other understandings of sustainability reporting challenges and IR adoption.  \nOriginality/value – Our contribution lies in explaining how Indonesian listed companies navigate systemic sustainability reporting challenges under POJK51, conceptualizing these challenges as interlinked rather than discrete issues. By focusing on stakeholder and institutional tensions, we offer a grounded theoretical lens that can inform the design of future IR practices in developing countries.  \nKeywords Sustainability reporting, Stakeholder theory, Institutional theory, Integrated reporting, Indonesia Paper type Research article  \n1. Introduction  \nThe global conversation surrounding sustainability has been significantly reshaped in recent years. The adoption of the United Nations Sustainable Development Goals (SDGs) in 2015 (United Nations, 2024) served as a major catalyst, urging businesses to operate with a greater focus on environmental and social impacts alongside financial performance (Garca-Meca and Martnez-Ferrero, 2021) . This emphasis on stakeholder expectations aligns with stakeholder theory, which posits that businesses have a responsibility to consider the interests of a diverse range of stakeholders (Reynolds et al., 2006) . Sustainability reporting serves as a key mechanism for companies to communicate their performance on these environmental and social issues to stakeholders (Abeysekera, 2022) .  \nInstitutional theory further sheds light on the evolving landscape of corporate sustainability reporting (Fernando and Lawrence, 2014) . This theory emphasizes the influence of institutional pressures and regulations on organizational practices. Initially, a multitude of sustainability reporting frameworks emerged, such as the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), Task Force on Climate-Rel","cbCairMNJyVllZXG","https://ap.wps.com/l/cbCairMNJyVllZXG","pdf",604431,"English","# Introduction\n## Sustainability reporting and stakeholder expectations\n## Institutional theory and framework proliferation\n## Integrated reporting as a pathway\n## Materiality, accountability, and transparency\n# Research findings\n## Four interrelated sustainability reporting challenges\n# Implications and limitations\n## Regulatory implications\n## Research limitations","[{\"question\":\"What is the main purpose of the study?\",\"answer\":\"The study examines challenges of mandatory sustainability reporting and managers’ perceptions of integrated reporting (IR) in Indonesia.\"},{\"question\":\"What four challenges does the research identify?\",\"answer\":\"It identifies framework proliferation, materiality determination, assurance inadequacies, and resource constraints as interrelated problems that reinforce symbolic reporting.\"},{\"question\":\"How do managers’ views on integrated reporting differ?\",\"answer\":\"Managers expressed a split view: some saw IR as a tool to improve communication, while others preferred separating information to meet diverse audience needs.\"}]","Beyond compliance: sustainability reporting challenges and the future of integrated reporting in Indonesia | PDF",1792357702,48]