T This study aims to analyze the disclosure level of sustainability reports of apec member oil and gas companies based on the global reporting initiative (gri 11) and the international petroleum industry environmental conservation association (ipieca) standards for the 2019–2024 period. the method employed is an exploratory qualitative approach with descriptive analysis of the sustainability reports of eight sample companies, including pt pertamina (persero) as the indonesian representation. the results indicate that the gri 11 disclosure level increased from 60% (2019) to 80% (2022), before adjusting downward to 73% (2023) and 69% (2024). the ipieca standard demonstrated a higher and more stable disclosure level, rising from 76% (2019) to a peak of 92% (2022) before adjusting to 86% (2024), maintaining a consistent lead of 9–17 points over gri 11. pertamina emerged as the only company exhibiting an inverse pattern, where its gri 11 score (average 91.3%) exceeded its ipieca score (79.8%), reflecting the dominance of coercive pressure from domestic regulations (dimaggio & powell, 1983). the highest disclosure in gri 11 was found in occupational safety, climate change, and governance aspects, whereas rights-based social aspects remained low. in ipieca, the safety and health dimensions dominated, while external social aspects were relatively lower. this study concludes that sector-specific standards such as ipieca are easier to implement; however, gaps still persist in the disclosure of social aspects.