Green Cosmetics to Environmental Sustainability

Green Cosmetics to Environmental Sustainability

Penulis

  • Lilik Purwanti Universitas Brawijaya
  • Eny Zuhrotin Nasyi’ah Islamic University of Malang
  • Melinda Ibrahim Brawijaya University
  • Aryo Prakoso Brawijaya University https://orcid.org/0000-0002-4683-8218

DOI:

https://doi.org/10.33603/jka.v8i1.9365

Kata Kunci:

Body shop, Corporate social responsibility, Lingkungan

Abstrak

CSR adalah komitmen bisnis untuk berperilaku etis, beroperasi secara legal dan berkontribusi terhadap pembangunan ekonomi sekaligus meningkatkan kualitas hidup karyawan dan keluarganya, serta masyarakat lokal dan masyarakat pada umumnya. Salah satu bentuk implementasi kegiatan CSR telah dilaksanakan oleh The Body Shop di Indonesia dengan CSR Program Bring Back Our Bottle (BBOB). Penelitian ini bertujuan untuk menganalisis program corporate social responsibility bring back our bottle the body shop. Penelitian ini menggunakan metode studi literatur. Sumber utama literatur yang digunakan dalam analisis berasal dari data base google scholar. Hasil tinjauan terhadap 17 artikel yang relevan menunjukkan bahwa The Body Shop telah berhasil mengintegrasikan program CSR ke dalam strategi bisnis intinya, dengan BBOB sebagai salah satu program unggulan. Program ini tidak hanya berkontribusi pada pengurangan limbah plastik, tetapi juga meningkatkan kesadaran konsumen tentang konsumsi berkelanjutan. Program ini sejalan dengan konsep Creating Shared Value, di mana The Body Shop berhasil menciptakan nilai bersama bagi perusahaan dan masyarakat. Meskipun menghadapi tantangan seperti logistik pengumpulan dan pemrosesan kemasan bekas, program ini telah memberikan dampak positif pada citra merek The Body Shop sebagai perusahaan yang bertanggung jawab secara sosial dan lingkungan. Analisis menunjukkan bahwa keberhasilan program ini didukung oleh beberapa faktor, termasuk komitmen jangka panjang perusahaan terhadap nilai-nilai keberlanjutan, keterlibatan aktif konsumen, dan kerjasama dengan mitra lokal dalam proses daur ulang. Studi ini memberikan wawasan berharga tentang implementasi praktis CSR dalam industri ritel kosmetik dan dapat menjadi referensi bagi perusahaan lain yang ingin mengembangkan program CSR serupa.

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Diterbitkan

2024-06-30

Cara Mengutip

Purwanti, L., Nasyi’ah, E. Z., Ibrahim, M., & Prakoso, A. (2024). Green Cosmetics to Environmental Sustainability. Jurnal Kajian Akuntansi, 8(1), 115–128. https://doi.org/10.33603/jka.v8i1.9365

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