CSR Through Signs: Semiotic Study of Unilever’s Advertisements and Sustainability Reporting Reality

Nur Afni Bungaeja (), Syarifuddin Syarifuddin, Darwis Said and Nadhirah Nagu
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Nur Afni Bungaeja: Hasanuddin University
Syarifuddin Syarifuddin: Hasanuddin University
Darwis Said: Hasanuddin University
Nadhirah Nagu: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 773-786 from Springer

Abstract: Abstract This study aims to analyze how CSR Unilever Indonesia is represented through signs and symbols in digital advertisements, as well as to what extent that representation aligns with the actual implementation reported in the sustainability report. The research employs a qualitative approach using Roland Barthes’ semiotic analysis method, which interprets signs at two levels: denotation and connotation. Data is obtained through documentation of Unilever’s CSR digital advertisements and the company’s sustainability report. The findings show that Unilever’s CSR digital advertisements display visual symbols that represent social concern, including attention to the environment, educational and training activities for the community, as well as collaboration with various stakeholders. At the denotative level, these symbols depict social concern, while at the connotative level, they build the company’s image as an entity that cares for the environment and society. Furthermore, this study found a correspondence between most of the messages in the advertisements and the programs documented in the sustainability reporting, such as health education, plastic waste management, local economic empowerment, and Unilever’s collaboration with community and government organizations. This alignment proves to strengthen legitimacy and public trust, while also demonstrating that advertising and sustainability reporting serve as important indicators reflecting the company’s genuine intentions and commitment to CSR implementation.

Keywords: Corporate Social Responsibility; Digital Advertising; Sustainability Report; Roland Barthes’ Semiotics (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6239-709-5_53

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