Translating Sustainability into Practice: A Qualitative Study of Managerial Perspectives on ESG Implementation at Unilever

Abstract

This qualitative study examines the managerial perspectives on the implementation of Environmental, Social, and Governance (ESG) frameworks within Unilever, with a particular emphasis on the Ugandan operational context. The primary objective was to investigate the strategies, challenges, and operational impacts of translating global sustainability mandates into local practice. Guided by Stakeholder Theory, the study employed a qualitative case study design. Data were collected through semi-structured interviews with 12 key managers and supplemented by documentary analysis of sustainability reports. The findings suggest that while Unilever has robust top-down strategies, implementation encounters substantial impediments including supply chain complexity, infrastructural deficits in Uganda, and cost-benefit misalignment. The study posits that successful ESG translation may necessitate contextual adaptation rather than mere replication of global models. Consequently, this study suggests that multinational corporations (MNCs) fortify local stakeholder engagement, promote the development of supportive regulatory frameworks, and thereby bridge the extant implementation gap.