According to Official Guinness Records,
The largest sculpture made of plastic bags consists of 68,000 plastic bags in the shape of an octopus. The sculpture was constructed by over 200 student volunteers for the Ci Yuan Community Centre Youth Executive Committee (Singapore) at the National Youth EnvirOlympics Challenge, Singapore, on 20-21 April 2012.
For a complete list of 2012 records, please visit 2012 Guinness Records in Singapore.