Cost Risks and Brand Value Opportunities for FMCG Enterprises under the ESG Framework: A Case Study of Unilever

Huining Yang

doi:10.54691/2xnqdm53

Authors

Huining Yang

DOI:

https://doi.org/10.54691/2xnqdm53

Keywords:

ESG Concept; FMCG Industry; Cost Risk; Brand Value; Unilever.

Abstract

Under the background of the deepening global sustainable development concept and the "dual carbon" strategic goal, ESG (Environmental, Social and Governance) has become the core framework for evaluating corporate sustainable development capabilities. This study takes Unilever, a benchmark enterprise in the global FMCG industry, as a case study, employing case study method and literature analysis to systematically explore the cost risk challenges and brand value enhancement opportunities faced by FMCG enterprises under the ESG concept. The findings reveal: First, ESG practices exhibit a structural characteristic of "short-term increase and long-term decrease" in corporate costs; Second, ESG performance significantly enhances brand value through three pathways: supply chain discourse power enhancement, reputation capital accumulation, and consumer identification; Third, enterprises need to seek dynamic balance between financial sustainability and social sustainability to avoid the erosion of brand trust caused by "greenwashing" controversies. This study enriches the theoretical research on the relationship between ESG and corporate value, and provides practical guidance for FMCG enterprises to formulate sustainable development strategies.

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