A-Z of Responsible Business
Responsible business underpins everything we do at Unilever. Our A-Z guide highlights how this commitment comes to life across our business.
It highlights key areas such as independent assurance, material issues, scope and boundaries of reporting, and sustainability performance data to ensure we consistently adhere to the highest sustainability reporting standards.
Independent Assurance
We published our first Sustainability Statement against the mandatory European Sustainability Reporting Standards (ESRS) in our 2024 Annual Report and Accounts. The ESRS mandates that all metrics must be subject to independent assurance. In 2024 KPMG LLP was appointed to conduct limited assurance of our Sustainability Statement, and their Independent Assurance Report can found here.
This builds on a long history of robust, voluntary, sustainability reporting which has undergone limited assurance by PricewaterhouseCoopers LLP (PwC). Historic assurance statements can be found in our Reporting Archive. Prior to 2024 metrics which were not independently assured underwent a robust validations process by our internal Metrics Team.
All sustainability reporting in our Annual Report and Accounts has been approved by the Audit Committee, a subcommittee of the Board responsible for overseeing financial and non-financial disclosures in our Annual Report and Accounts. This includes reviewing the scope and results of and internal and external assurance activities.
Material Issues
As required by the European Sustainability Reporting Standards (ESRS) we published our double materiality assessment in our 2024 Sustainability Statement. The overview and outcome of this assessment can be found on page 226-229 of our Annual Report and Accounts.
Prior to this we published our material sustainability issues on our website, a PDF of this page can be found in our Reporting Archive.
Scope and Boundaries of Reporting
We published our first Sustainability Statement against the mandatory European Sustainability Reporting Standards (ESRS) in our 2024 Annual Report and Accounts. The scope and boundary for each metric can be found within the Sustainability Statement, our approach can be found on page 224.
Sustainability Performance Data
We published our first Sustainability Statement against the mandatory European Sustainability Reporting Standards (ESRS) in our 2024 Annual Report and Accounts. All metrics, targets and data relating to our sustainability performance can now be found in our Sustainability Statement:
Environmental disclosures:
- Climate metrics and targets
- Pollution metrics and targets
- Water metrics and targets
- Biodiversity and Ecosystems metrics and targets
- Resource Use and Circular Economy metrics and targets
Social disclosures:
- Own Workforce metrics and targets
- Workers in the Value Chain metrics and targets
- Affected Communities metrics and targets
- Consumers and End-Users metrics and targets
Governance disclosures: