Tracing the Traces of Environmental Accounting on Waste4Change^s Instagram: A Netnographic Study
Sesika Liise, Mirpa Rahma Yanti, Cahya Bilqis Syahrani, Sugianto, Ernawati Usman

Accounting Department, Faculty of Economics and Business, Tadulako University

Abstract

This study analyzes the environmental accounting practices carried out by Waste4Change through the #WiseWasteManagement digital campaign on Instagram. A netnographic approach was used to observe company-based services such as waste transportation, document destruction, training, and waste research. These activities are represented as environmental expenditure and non-financial information disclosure. Social media is an important tool in conveying participatory and open visual narratives of sustainability, in line with legitimacy theory. This study shows that Waste4Change not only conveys environmental information but also builds relationships with the public through visual documentation, education, and community engagement. The findings indicate that Instagram functions as a digital-based social and ecological reporting tool that can expand the dimensions of organizational accountability in the context of sustainability.

Keywords: Netnography, Waste4change, #WiseWasteManagement, Environmental Accounting, Instagram.

Topic: Corporate Governance and Management