UnileverI.


Illumination Index
10/22

Lower values indicate greater alignment. Higher values indicate more gaps detected.

The Index evaluates how clearly a company’s sustainability communications align with available evidence. It does not measure the company’s overall sustainability performance or determine the company’s intent.

What the Index Examined:

Unilever communicates sustainability commitments across a large global portfolio of consumer brands.

The company also operates within an extensive reporting and verification environment, including mandatory European sustainability disclosure requirements and third-party review.

The Illumination Index examined how that reporting infrastructure supports its public climate commitments and where Unilever’s own disclosures identify remaining uncertainty.

Context - Scale of Operations

Unilever owns approximately 400 brands sold in 190 countries. Sustainability claims are made at the Unilever parent level and apply across all of them. This scale is relevant to interpreting the findings.

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Part A - Communication Pattern Analysis

6/12

Part B - Claims vs. Data Comparison

4/10

Key Finding

Pattern Identified

Unilever provides detailed sustainability reporting and openly acknowledges that part of its climate plan is still incomplete. The company reports a 22% “scaling and innovation gap,” meaning about one-fifth of the Scope 3 emissions reductions needed to reach its target still depend on solutions that either do not yet exist or have not yet been expanded enough to deliver the required impact.

What This Pattern Means

For consumers, this means Unilever’s climate target is supported by substantial reporting, but the company has not yet identified a complete path to achieve it. The gap is disclosed by Unilever itself. The Illumination Index shows both the target and the unresolved portion so consumers can understand how much of the plan is established today and how much still depends on future innovation and expansion.

What The Illumination Index Found

Unilever reports a 22% “scaling and innovation gap,” meaning it has not yet identified a complete solution for nearly one-fifth of the emissions reductions needed to reach its Scope 3 target. Scope 3 emissions are from areas such as suppliers, ingredients, packaging, transportation, product use and disposal. In practical terms, Unilever’s current plan explains how it expects to achieve about 78% of the needed reductions, while the remaining 22% still depends on new solutions being developed or existing solutions being expanded enough to work at scale.

1

Strong reporting and verification improve transparency, but they do not close the implementation gap.


Unilever aims to eliminate its Scope 1 emissions (direct emissions from sources it owns or controls, such as factories and company vehicles) and its Scope 2 emissions (purchased energy) by 2030, using 2015 as the baseline for measuring progress. Unilever says it has identified the actions needed to meet those Scope 1 and 2 targets. Its Scope 3 emissions, which come from suppliers, ingredients, packaging, transportation and product use, are more difficult to address. Unilever has not yet identified all of the solutions needed to reach its Scope 3 target, and some of the remaining reductions depend on new approaches being developed or existing ones being expanded.

2

Unilever has a complete plan for the emissions it directly controls, but not for its wider value chain.


The 2030 target does not show that 22% of the pathway is still unresolved.

Unilever clearly communicates its 2030 Scope 3 reduction target, while the 22% “scaling and innovation gap” appears in its more detailed climate reporting. Consumers who see the target alone may not realize that part of the plan still depends on solutions that are not yet available at the scale needed.

3


Unilever follows the European Sustainability Reporting Standards (ESRS), which are legally required disclosure rules in the European Union that require companies to report more detailed information about climate risks, emissions, targets and progress. Unilever also uses outside review for parts of its climate reporting. These requirements make it harder to leave major gaps unexplained and give consumers more information to evaluate the company’s claims. Even with that stronger transparency framework, Unilever still reports a 22% gap in how it plans to achieve its Scope 3 emissions reductions. The key takeaway is that stricter disclosure laws can make unresolved challenges more visible, but they do not eliminate the challenge itself.

4

Unilever identifies a 22% gap in its Scope 3 reduction plan.


Indicator Breakdown

Each indicator: 0 = not detected · 1 = partially present · 2 = clearly and systematically present. Illumination Index values are not derived from impressions . Every indicator is anchored to a specific source.

Part A · Communication Pattern Analysis 6 / 12
Vagueness
Claims with no measurable meaning, baseline, or threshold
Lack of quantification
Boldest consumer-facing claims cannot be traced to a baseline year or unit of measurement
Selective disclosure
Reporting patterns that omit unflattering data points or material information
Future deflection
Future commitment language used in place of present-year performance data
Third-party verification
Absence or misrepresentation of independent validation credentials
Cross-platform inconsistency
Gaps between consumer-facing communications and formal report content
Part B · Claims vs. Data Comparison 4 / 10
Emissions trajectory vs. reduction claims
Whether actual emissions trend aligns with stated targets and timelines
Carbon neutrality and net zero claim integrity
Whether commitments are backed by specific offsets, timelines, and operational infrastructure
Omission of material controversies
Regulatory bans, court rulings, or legal proceedings absent from sustainability communications
ESG ratings volatility
Year-over-year changes across independent rating agencies that diverge from stable marketing claims
TCFD completeness
Coverage across all four Task Force on Climate-related Financial Disclosures pillars

What is ESG?

ESG stands for Environmental, Social and Governance. It is a broad way of looking at how a company affects the environment, treats people and communities, and manages leadership, oversight and accountability.

What is the TCFD?

TCFD stands for Task Force on Climate-related Financial Disclosures. It is a framework that helps companies explain how climate-related risks and opportunities could affect their business, strategy and financial planning. TCFD helps make climate reporting easier to evaluate and compare.

References

Amazon Ads. (in reference to Unilever) (n.d.). How advertisers can connect with shoppers with sustainable marketing. https://advertising.amazon.com/blog/sustainable-marketing

CDP. (n.d.). Unilever CDP disclosure . https://www.cdp.net/en/responses

InfluenceMap. (2025). Unilever: Climate policy engagement. https://lobbymap.org/company/Unilever

Net Zero Tracker. (n.d.). Unilever . Energy & Climate Intelligence Unit, Oxford Net Zero, NewClimate Institute, & Data-Driven EnviroLab. https://zerotracker.net

Science Based Targets initiative. (n.d.). SBTi target dashboard . https://sciencebasedtargets.org/companies-taking-action

Unilever. (2024). Annual report and accounts 2024. https://www.unilever.com/investors/annual-report-and-accounts/

Unilever. (2024). Unilever sustainability report 2024. https://www.unilever.com/sustainability/our-reporting-approach/

Unilever. (n.d.). Sustainability. https://www.unilever.com/sustainability/

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