Developing Agrarian Disclosures for Local Governments of a Southern Country: A Broader Community and SDG Perspective

This study aims to develop different categories of agrarian disclosures for local governments (LGs) in a Global South country, such as Indonesia, with intense agrarian challenges. Drawing on a dialogical accountability approach and focusing on accountability demands articulated across diverse discourses, particularly government regulations, the UN SDGs, and counter-accounts from local Indonesian NGOs representing marginalised communities, this study develops agrarian disclosure items for Indonesian LGs. The study finds six key disclosure categories: agrarian policies, land ownership, land use, agrarian conflicts (causes, locations, actors, and impacts), legal remedies, and civil society participation, leading to 37 specific disclosure items. These items are presented as a basis for substantive disclosure intended to facilitate dialogical accountability processes among stakeholders. This is one of the earliest known studies to document organisational disclosure related to agrarian issues. Agrarian disclosures are arguably important in addressing agrarian challenges and promoting accountability and transparency on the issue within LG settings.