Abstract: Gussets are formed in longitudinal edges of a bag and result from two internal folds that are formed from a central line and connect, via connecting regions, the front face and rear face of the bag. At least one of the gussets has arrangements acting as a handle, and being continued, all the way along its length and at the regions of connection to the front and rear faces, by a part so shaped as to act as a sheath capable of receiving internally an element forming the handle.