Objective: This study is to determine and analyze the accountability of BP Tangguh and the Government concerning the rights of indigenous peoples in areas affected by BP Tangguh's operations. The focus is on evaluating these accountabilities through the lens of John Rawls' Theory of Justice. The study aims to identify any disparities between the proclaimed Corporate Social Responsibility (CSR) initiatives by BP Tangguh in Bintuni Bay and the justice values advocated by Rawls. Theoretical Framework: John Rawls' renowned framework, characterized by its emphasis on principles of justice, fairness, and equity, serves as a powerful tool for evaluating the actions and responsibilities of BP Tangguh and the Government with regard to indigenous communities. This framework offers a comprehensive lens through which one can critically examine the social, economic, and environmental impacts of corporate activities on these communities. Methodology: This research adopts a socio-legal research approach with a qualitative methodology. The data collection process incorporates observation, interviews, and literature study methods. Through these methods, the study aims to gather comprehensive insights into the social conditions of the communities around BP Tangguh's operational area and assess the effectiveness of CSR initiatives in promoting justice values. Results and Conclusion: The results of the study reveal significant disparities between the social conditions of the affected communities and the CSR claims made by BP Tangguh. This suggests a misalignment with the justice values advocated by Rawls. The study concludes that, in practice, the proclaimed Corporate Social Responsibility initiatives by BP Tangguh in Bintuni Bay fall short of reflecting the principles of justice put forward by John Rawls. Originality/Value: The originality and value of this study lie in its application of John Rawls' Theory of Justice to assess the accountability of BP Tangguh and the Government in relation to the rights of indigenous peoples. By employing a socio-legal research approach, the study contributes to the ongoing discourse on corporate accountability and social justice, shedding light on the practical implications of CSR initiatives in affected areas. The findings of this study may inform policy recommendations and contribute to the development of more equitable practices in the interactions between corporations, governments, and indigenous communities.