Governing Climate Accountability: Reassessing Legal Frameworks for Corporate Environmental Responsibility in the Net-Zero Era

Climate change requires stronger regulatory frameworks to ensure meaningful corporate participation in achieving climate goals. As Indonesia pursues its net-zero emissions target by 2060 or sooner, concerns remain regarding the adequacy of its legal framework governing corporate environmental responsibility. This study reassesses Indonesia’s legal framework from the perspective of climate accountability using a normative legal research approach that examines constitutional provisions, environmental legislation, corporate governance regulations, climate policies, international commitments, and relevant legal doctrines. The findings indicate that Indonesia has established a substantial foundation through environmental protection laws, corporate social and environmental responsibility requirements, sustainability reporting frameworks, and climate-related policies. However, significant gaps persist in relation to mandatory corporate climate obligations, climate disclosure standards, enforcement mechanisms, carbon accountability, and climate liability provisions. Existing regulations remain largely focused on conventional environmental compliance rather than comprehensive climate governance aligned with net-zero objectives. The study concludes that strengthening climate accountability requires legal reforms that integrate climate governance into corporate regulation, enhance transparency and reporting requirements, establish enforceable emissions reduction obligations, and develop climate-specific liability mechanisms. These reforms are essential to support Indonesia’s transition toward a sustainable, low-carbon, and climate-resilient economy.