Page 104 - SUSTAINABILITY ISSUES & COVID-19

ORIGINALITY/VALUE

Green accounting practices that have been implemented by these retailers still need to be optimized by increasing
awareness of the environment in harmony between governments, retailers, and consumers. The government can apply
nudging to retailers, a cap and trade system rather than command and control regulation so that the practice and
disclosure of plastic bag restrictions can be used as a healthy competition among retailers to avoid environmental
polluting labels. It can also be a competitive advantage for retailers in running their business. In this case the symbolic
motives of the retailers are expected to become a new awareness to fulfill their ethical responsibilities so that they
unwittingly move towards substantive motives and also fulfill philanthropic responsibilities. The limitation in this study
is the respondent factor both in terms of consumers and retailers. Further research is expected to be more widespread,
because consumers who use plastic shopping bags are not only limited to urban areas and retailers who function
as inhibitors of plastic waste generation also include traditional markets. In addition to the existence of a pandemic,
people have a new habit of shopping online. This habit can cause a similar plastic problem that is the product
packaging plastic. This should start to get attention so that the plastic issue can be suppressed in accordance with the
government’s long-term plan and get full support from both retailers and consumers.

Keywords
plastic bag, nudging, substantive, symbolic, green accounting.

JEL Classification
R11 Regional Economic Activity: Growth, Development, Environmental Issues, and Changes

International Conference on Sustainability 103
(5 Sustainability Practitioner Conference)
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