Page 103 - SUSTAINABILITY ISSUES & COVID-19

14 Green Accounting: How Effective

the Nudging Act Employed by Retailers

to Reduce or Alternate Plastic Bag Usage

Angelina Enny Yulyanti

EXTENDED ABSTRACT
PURPOSE
This research aims to examine the degree of accountability regarding plastic bag usage limitation policy and to survey
its effectiveness among consumers. This research is important because the issue of plastic waste in Indonesia has
gotten worse while awareness in limiting plastic bags is still minimal. Based on the background above, the research
problem that will be discussed in this study are how consumers’ perceptions of retailers’ behavior in encouraging
restrictions on shopping plastic bags; how retailers encourage consumers to limit shopping plastic bags; and how do
retailers report the application of limit plastic bag usage based on the theory of legitimacy: do they use a substantive
approach — based on willingness, and environmental awareness or a symbolic approach — for the formation of a
positive image? In a previous study references, researchs are still conducted separately, there has not been a merging of
roles between retailers and consumers, even though the levity of the two main actors is very important for the success
of the government program to limit plastic waste.

STUDY DESIGN/METHODOLOGY/APPROACH

The strategy in this research uses case studies with mixed methods to get more comprehensive results. Multiple case design
is used by applying multiple units of analysis. The questionnaire as a subanalysis instrument was compiled based on nudge
theory into nine questions and distributed to 185 consumer respondents regardless of where they shop. The results of the
questionnaire were analyzed in content and thematically (using word frequency inquiry) to get consumers’ perceptions of
the applied nudging by retailers. The interview was used as an instrument too, compiled based on the theory of legitimacy
and nudge theory, conducted on the store manager and cashier from three major retailers in Indonesia. The retailer under
study is a company that has a wide market dominance and has documentation on the company’s website: ACE Hardware,
Carrefour, and Hypermart. The next instrument is documentation, is used to answer the second issue subanalysis. The
results of the content analysis are used to answer how each retailer revealed the plastic issues in his report, while the
thematic analysis (through word frequency inquiry) was used to see the retailer’s focus on social and environmental issues.
Constant comparative analysis is done by comparing the themes that are carried for each type of existing instrument
or by comparing each type of respondent for each type of existing research instrument (within-methods triangulation).
In the documentation between the three retailers, the theme being compared is about the environmental CSR actions
carried out by each retailer through the disclosure of their activities in the form of sustainability reports, annual reports,
and company websites. While from the questionnaire data (open ended questions) there are three categories of themes
(products, actors, and actions) taken from 11 phrases regarding the restrictions on plastic bags. Based on interviews from
comparative retailers conducted on the topic of efforts to limit plastic bags and motives underlying the disclosure of
retailers’ activities in their accountability and legitimacy. The technique of constant comparative analysis links findings
with topics or themes that lead to research problems.

FINDINGS

Based on the findings and discussion, it can be concluded that retailers run green accounting to comply with
government regulations with a paid plastic bag program through a number of nudging measures against consumers.
However, consumers consider the imposition of plastic bags is not effective enough (the price is too cheap) and not
transparent (it is not clear where the plastic bag payment proceeds) so that further efforts should be made to try to limit
the shopping plastic bag and its disclosure. In its accountability report, Hypermart outperformed ACE Hardware and
Carrefour, showing concern for green accounting practices through the procurement of plastic replacement products,
store staff education, and support for government programs. However, the implementation of paid plastic bag itself
by these three retailers was carried out after the regulation as of March 1, 2019, even long after the law on waste
management and pricing and mechanism of applying paid plastic bags in February 2016 so that it can be said that the
disclosure made by retailers are symbolic, that is compliance with rules so that they can be legitimized socially.

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