Digital Sustainability Accounting in Ice Cream Operations: ESG Disclosure Evidence from Paletas Wey

Abstract

This study examines digital sustainability accounting practices at Paletas Wey, a Bali-based artisanal ice cream business, by analyzing ESG (Environmental, Social, and Governance) disclosures embedded in the company's digital content. Using a descriptive qualitative approach, secondary data were collected from Instagram Reels, Facebook Reels, the company's official website, and online news articles. The analysis reveals that Paletas Wey communicates sustainability activities across environmental, social, and governance dimensions through digital platforms without reference to any formal sustainability reporting framework. Environmental disclosures include the sourcing of fresh fruit ingredients from local farmers, tumbler-use campaigns, waste reduction efforts, and participation in environmental conservation programs through collaboration with PPLH Bali. Social disclosures encompass support for local farming communities and public environmental awareness campaigns, while governance-related communication is reflected in healthy product labeling and eco-friendly branding delivered through visual storytelling on social media. Mapped against GRI standards, these disclosures correspond substantively to GRI 204 (Procurement Practices), GRI 306 (Waste), GRI 308 (Supplier Environmental Assessment), and GRI 417 (Marketing and Labeling), though they remain informal, unsystematic, and aligned with any structured reporting requirement. These findings indicate that Paletas Wey's digital platforms function as de facto ESG disclosure mechanisms through which the company constructs sustainability legitimacy among consumers and local communities suggesting that small-scale food and beverage businesses can engage in substantive ESG communication outside formal reporting structures, with social media serving as the primary institutional space for such disclosure.