Waste Bank: A Blessing for Environmental Sustainability

This study purpose to analyse the form of collaboration, the role of waste banks, and identify the underlying motives, particularly in the context of preparing environmental sustainability reports. Collaboration between government agencies, in this case ministries/institutions, and local waste banks has become an increasingly popular model for implementing environmental sustainability CSR. Using a descriptive qualitative approach, this study found that such collaboration is motivated not only by regulatory compliance but also by the need to build social self-reliance and increase community participation in environmental responsibility. This study found that the theory of waste blessings can be presented from spiritual, economic, environmental accounting, and social capital perspectives. The collaboration programme with waste banks provides measurable and easily reportable outcomes, such as reduced waste volume, increased community income, and contributions to the circular economy. This analysis concludes that this collaboration is multidimensional, encompassing transformative collective action that turns environmental problems into opportunities that simultaneously improve welfare, environmental awareness, and social cohesion, as well as providing clear evidence of environmental accounting as a shared responsibility to demonstrate a real contribution to the Sustainable Development Goals (SDGs).