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英国零售商是否在逃避(“bagging”有逃避、回避的意思)征收塑料袋税?一项探索性调查。

Are retailers "bagging" the carrier bag levy in England? An exploratory enquiry.

机构信息

Department of Banking & Finance, Southampton Business School, UK, University of Southampton, Highfield, Southampton, SO17 1BJ, UK.

Department of Accounting, Finance & Governance, Westminster Business School, University of Westminster, 35 Marylebone Road, London, NW 1 5LS, UK.

出版信息

J Environ Manage. 2019 Mar 1;233:845-853. doi: 10.1016/j.jenvman.2018.12.003. Epub 2019 Jan 9.

Abstract

This paper examines the business impact of the legislation in England requiring retailers to charge consumers for single-use carrier bags. The legislation impacts three key stakeholders - Government, retailers, and consumers. The primary focus of this study is, however, from the perspective of retailers and how this group of stakeholders may have benefitted from the charge. Retailers are using the collected revenues to promote their image in the marketplace and presenting themselves as corporate social responsible entities. For retailers, the charge provides an avenue for bolstering their carbon footprint as consumers are expected to reuse their plastic bags - i.e. the "bag for life" as they now have to pay for them. At the same time, the proceeds are helping some retailers to top up their coffers which to some extent implies that there is some misuse or abuse of the policy by retailers.

摘要

本文探讨了英国立法要求零售商向消费者收取一次性塑料袋费用对企业的影响。该法规影响到三个关键利益相关者——政府、零售商和消费者。然而,本研究的主要重点是从零售商的角度出发,以及这组利益相关者如何从收费中受益。零售商正在利用所收取的收入来提升其在市场上的形象,并将自己塑造成对社会责任负责的企业实体。对于零售商来说,收费为他们提供了一个增强碳足迹的途径,因为消费者预计会重复使用塑料袋——即“终身袋”,因为他们现在需要为此付费。与此同时,这些收益也帮助一些零售商充实了资金储备,这在某种程度上意味着零售商对该政策存在一些不当使用或滥用的情况。

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