SUSTAINABLE DEVELOPMENT AGENDA OR MERECOMPLIANCE? A CRITICAL REVIEW OF GREENWASHING PRACTICES IN UNILEVER’S CSR STRATEGY

Abstract

This study critically examines whether Unilever’s Corporate Social Responsibility (CSR) strategy reflects a genuine commitment to the Sustainable Development Agenda (SDGs) or is primarily driven by regulatory compliance and image management. Employing a qualitative critical approach, the research utilizes literature review and content analysis to assess the alignment between Unilever’s CSR initiatives and key sustainability principles, particularly those related to environmental responsibility and ethical business conduct. Data were drawn from secondary sources, including Unilever’s sustainability reports (2020– 2023), global SDG progress frameworks (notably SDGs 12, 13, and 14), third-party NGO reports, and peer-reviewed academic literature. The findings reveal a gap between Unilever’s sustainability claims and its actual environmental performance, particularly in its continued reliance on virgin plastic and single-use packaging. This discrepancy indicates signs of greenwashing, where symbolic CSR efforts are prioritized over substantive structural changes. Moreover, the company’s sustainability disclosures lack sufficient transparency and independent verification, raising ethical concerns and diminishing stakeholder trust. These findings underscore the need for stronger regulatory oversight, rigorous third-party audits, and the ethical integration of sustainability into corporate strategy. Academically, the study contributes to the critical discourse on business ethics and provides a conceptual framework for further research on greenwashing and corporate alignment with sustainable development goals.