ABSTRACT: This study examines the relationship between sustainability disclosure and green innovation in companies listed on the Indonesia Stock Exchange with a sample data of 1155 (company-year). Green innovation is measured based on the number of green patents owned by the company as a real indicator of commitment to sustainability. Sustainability disclosure is analyzed in economic, environmental, and social dimensions. Using a random effect model approach, the results show that economic disclosure has a positive effect on green innovation, while environmental and social disclosures show a negative effect. This finding is reinforced by the robustness test which shows that companies in environmentally sensitive industries are more consistent in showing green innovation commitments. These results support the relevance of sociopolitical theory, which places disclosure as a legitimacy strategy, not merely a reflection of actual environmental performance. This study recommends strengthening sustainability disclosure regulations to prevent greenwashing practices and protect the interests of stakeholders through increased transparency.

KEYWORDS:- Sustainability Disclosure, Green Innovation, Socio-Political Theory, Greenwashing, Stakeholder Protection