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This study explores the maturity and functional orientation of sustainability reporting (SR) practices in Indonesian local government entities, focusing on whether disclosures function primarily as symbolic managerial communication or as substantive, performance-based accountability mechanisms. Using qualitative content analysis of sustainability-related documents from the East Java High Court and the Banyuwangi Water Resources Agency, the study applies the Public Sector Sustainability Disclosure Index (PSSDI) to assess disclosure depth and orientation. The findings reveal a consistent pattern across both cases: SR is dominated by narrative and policy-oriented disclosures emphasizing commitments and compliance, while measurable targets, outcome-based indicators, and integrated performance evaluation are largely absent. Although both entities selectively reference global frameworks such as the GRI Standards, these references operate mainly as normative signals rather than operational measurement systems. The limited use of quantitative metrics, absence of external assurance, and weak integration with public-sector performance management instruments indicate that SR remains at an early stage of institutionalization. The results suggest that legitimacy-seeking behavior and normative isomorphism exert a stronger influence on reporting practices than accountability or performance imperatives. Overall, the study provides empirical evidence of the symbolic nature of SR in subnational governments and highlights the need for a context-sensitive, performance-oriented reporting framework tailored to public-sector settings in developing countries.