| UNILEVER PLC · FY2025 DOUBLE MATERIALITY DATA ROOM | |||
| Measure | FY2025 | Basis / interpretation | Source reference |
| Turnover (€bn) | 50.503 | Continuing operations; FY2024 comparable restated | Unilever ARA 2025 p.14 |
| Operating profit (€bn) | 9.037 | Continuing operations; statutory operating profit | Unilever ARA 2025 p.137 |
| Free cash flow (€bn) | 5.9 | Company-defined alternative performance measure | Unilever ARA 2025 p.14 |
| Operating margin (%) | 17.9 | Reported | Unilever ARA 2025 p.14 |
| Net debt (€bn) | 23.076 | 2024 balance not restated | Unilever ARA 2025 p.45 |
| 2025 material topic groups | 12 | Selected IRO clusters; NOT full exhaustive official materiality universe | Unilever ARA 2025 pp.216–217 |
| Impact + financial topic groups | 4 | Source-backed by presence of both IRO types | Unilever ARA 2025 pp.216–217 |
| Financial-only topic groups | 5 | Source-backed grouping, not claim no impacts exist | Unilever ARA 2025 pp.216–217 |
| Impact-only topic groups | 3 | Source-backed grouping, not claim no financial consequence possible | Unilever ARA 2025 pp.216–217 |
| KEY BOUNDARY | 2025 financials exclude Ice Cream | 2025 scope 3 climate progress includes Ice Cream; selective historic ESG comparatives are not like-for-like | Unilever ARA 2025 p.2 and p.30 |
| ANALYST | Stanlous Francis Harley | Lead ESG & Double Materiality Analyst · independent educational project | © 2026 Stanlous Francis Harley |
| FY2025 FINANCIAL RESULTS · UNILEVER | ||||||
| Metric | Unit | 2025 | 2024 | Scope and notes | Source | Public URL |
| Turnover | EUR bn | 50.503 | 52.5 | Continuing operations; 2024 restated for Ice Cream demerger | ARA p.14 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Operating profit | EUR bn | 9.037 | Continuing operations; statutory operating profit | ARA pp.12, 136 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf | |
| Net profit | EUR bn | 6.2 | Reported group financial review rounding; see statutory statements for detailed attribution | ARA p.12 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf | |
| Free cash flow | EUR bn | 5.9 | 6.3 | Company-defined alternative performance measure | ARA pp.14, 41 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Operating cash flow | EUR bn | 10.8 | 10.9 | Cash flow from operating activities, continuing operations | ARA p.14 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Operating margin | % | 17.9 | 16.8 | Reported operating margin | ARA p.14 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Underlying operating margin | % | 20 | 19.4 | Non-GAAP/alternative performance measure | ARA p.14 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Underlying sales growth | % | 3.5 | 4.3 | Organic/underlying growth, not statutory turnover growth | ARA p.14 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Underlying volume growth | % | 1.5 | 3.1 | Underlying volume growth | ARA p.14 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Net debt | EUR bn | 23.076 | 24.519 | Year-end net debt; FY2024 not re-presented for Ice Cream demerger | ARA pp.41,45 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Employees | people | 96000 | Approximate headline employee population | ARA p.3 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf | |
| R&D expenditure | EUR bn | 0.836 | Research and development spending | ARA p.2 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| FY2025 OPERATING SEGMENTS · CONTINUING OPERATIONS | |||||
| Business group | Turnover (€bn) | Operating profit (€bn) | Underlying profit (€bn) | Operating margin, derived (%) | Source URL |
| Beauty & Wellbeing | 12.848 | 2.077 | 2.471 | 16.166 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Personal Care | 13.161 | 2.7 | 2.973 | 20.515 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Home Care | 11.565 | 1.512 | 1.718 | 13.074 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Foods | 12.929 | 2.748 | 2.922 | 21.255 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| TOTAL | 50.503 | 9.037 | 10.084 |
| REPORTED 2025 SUSTAINABILITY METRICS | ||||||
| Metric | Unit | FY2025 | Baseline | Reporting scope / qualification | Report citation | Public URL |
| Scope 1+2 emissions reduction | % | 77 | vs 2015 | Continuing business; market-based; target 100% by 2030 | ARA p.30; pp.229-231 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Scope 3 energy/industrial reduction | % | 11 | vs 2021 | Includes Ice Cream in 2025 scope 3; target 42% by 2030 | ARA p.30; p.231 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Scope 3 FLAG emissions reduction | % | 17 | vs 2021 | Includes Ice Cream in 2025 scope 3; target 30.3% by 2030 | ARA p.30; p.231 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Water consumption | million m³ | 14 | 2025 | Continuing operations; 2024 figure 17 included Ice Cream and is not like-for-like | ARA p.238 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Water consumption in at-risk areas | million m³ | 9 | 2025 | ESRS definition: areas at water risk incl high stress | ARA p.238 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Water recycled and reused | million m³ | 2 | 2025 | Volume reported for operations | ARA p.238 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Water stewardship sites | locations | 29 | 2025 | Target 100 in water-stressed locations by 2030 | ARA pp.30,237 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Regenerative agriculture | hectares | 254000 | cumulative through 2025 | 34 programmes; 2030 target 1,000,000 hectares | Unilever climate website; ARA p.30 | https://www.unilever.com/sustainability/climate/ |
| Natural ecosystems protected/restored | million hectares | 0.66 | through 2025 | Target 1 million hectares by 2030 | ARA p.30 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Sustainably verified key crops | % | 81 | 2025 | 2030 target 95% | ARA p.30 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Deforestation-free key commodities | % | 97 | 2025 | Against company requirements; target minimum 95% | ARA p.30 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Virgin plastic reduction | % | 29 | vs 2019 | 2025 in-scope packaging, target 30% by 2026 | ARA p.30; plastics website | https://www.unilever.com/sustainability/plastics/ |
| Recycled content in plastic packaging | % | 25 | 2025 | Post-consumer recycled plastic in reporting scope | ARA p.30; plastics website | https://www.unilever.com/sustainability/plastics/ |
| Reusable/recyclable/compostable plastics | % | 57 | 2025 | In scope: plastic packaging in 26 countries ~82% sales; 75% rigid/15% flexible | ARA p.30; plastics website | https://www.unilever.com/sustainability/plastics/ |
| Plastic collected/processed vs sold | % | 111 | 2025 | Reported equivalents; not proof zero leakage | ARA p.30; plastics website | https://www.unilever.com/sustainability/plastics/ |
| Supplier spend on Living Wage Promise | % | 43 | 2025 | Share of procurement spend with signatories; not wage compliance | ARA p.30 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| Smallholder farmers supported | people | 170000 | 2025 | Reported livelihood programme access, not measured income uplift | ARA p.30 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| SMEs supported | million SMEs | 2.12 | 2025 | Retail value-chain initiative; 2026 target 2.5m | ARA p.30 | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| 2025 MATERIAL IRO TYPES · ANALYST TOPIC GROUPINGS | ||||||||
| Code | Topic | ESG Pillar | Impact IRO | Financial IRO | Reported anchor | Analyst F plot | Analyst I plot | Source page |
| CLM | Climate & carbon | E | 1 | 1 | GHG emissions (negative impact); extreme weather/carbon pricing (risk) | 4.6 | 4.7 | ARA pp.216, 229-233 |
| WAT | Water stewardship | E | 1 | 1 | Water shortages (negative impact); reducing product demand (risk) | 3.9 | 4.5 | ARA pp.217, 237-238 |
| BIO | Nature & biodiversity | E | 1 | 1 | Ecosystem degradation (negative impact); yield declines/rights costs (risks) | 4.2 | 4.8 | ARA pp.217, 239-242; climate web |
| PLA | Plastics & circularity | E | 1 | 1 | Plastic pollution (negative impact); EPR/plastics tax exposure (risk) | 4.4 | 4.7 | ARA pp.217, 243-245; plastics web |
| TAL | Talent capability | S | 0 | 1 | Talent (risk) | 3.8 | 2.1 | ARA pp.3, 217, 257 |
| LIV | Human rights & living wages | S | 1 | 0 | Forced labour, fair wages, discrimination (negative impacts); livelihoods (positive impact) | 2.3 | 4.8 | ARA pp.217, 249-260 |
| LAND | Community & land rights | S | 1 | 0 | Land rights including Indigenous Peoples’ rights (negative impact) | 2 | 4.6 | ARA pp.217, 249-251 |
| SAFE | Product safety | S | 0 | 1 | Safe products (risk) | 4.2 | 2.3 | ARA pp.217, 259-265 |
| NUT | Nutrition & innovation | S | 0 | 1 | Nutritional product quality (risk); product innovation (opportunity) | 3.7 | 2.6 | ARA pp.17, 136, 217 |
| ETH | Business integrity | G | 0 | 1 | Business integrity and anti-bribery/corruption (risks) | 4.1 | 2.5 | ARA pp.217, 266-270 |
| SUP | Supplier relationships | G | 0 | 1 | Supplier payments and relationships (risk) | 3.6 | 2.2 | ARA pp.217, 266-270 |
| POL | Air, soil & water pollution | E | 1 | 0 | Pollution of air/soil/water excluding plastic (negative impact) | 2.4 | 4.2 | ARA pp.216, 219-228 |
| IMPORTANT | Analyst plot coordinates are NOT official Unilever DMA scores. | Published IRO TYPE determines classification. Numeric positions are illustrative only. | Unilever ARA 2025 pp.216–217 |
| ILLUSTRATIVE SCENARIO MODEL · NOT COMPANY FORECAST | ||||
| Parameter / output | Amount | Unit | Basis or method | Source |
| Reported FY2025 Group turnover | 50.503 | €bn | Source: audited segment group financial revenue | Unilever ARA 2025 p.137 |
| Illustrative revenue shock | 0.5 | % | EDIT this assumption; NOT reported materiality loss | Analyst modelling input |
| Illustrative profit margin | 17.9 | % | Default: FY2025 reported operating margin. Adjustable assumption. | Unilever ARA 2025 p.14 |
| Revenue exposure | 252.515 | €m | Formula: Group turnover €bn × 1000 × shock percentage | Derived |
| Operating-profit proxy | 45.2 | €m | Simplified proxy = revenue exposure × assumed margin | Derived |
| LIMITATION | Formula output is an illustrative stress-test, NOT a company probability-adjusted forecast. | Operating margin is not the incremental contribution margin. No cost pass-through, fixed costs or recoveries. | Analyst judgement |
| PUBLIC REFERENCES & EDITORIAL PROVENANCE | ||||
| Reference | Source description | Location in report | Use / caveat | Public URL |
| R1 | CFI Conducting a Materiality Assessment | User-supplied PDF, pp. 6, 19–22, 26–31 | Overall process and presentation framing; fictional CCG not a Unilever data source | |
| R2 | Unilever Annual Report and Accounts 2025 | pp. 2-3, 10-14, 30, 136-137, 214-271 | Audited financial data and sustainability statement including reported DMA | https://www.unilever.com/files/unilever-annual-report-and-accounts-2025.pdf |
| R3 | Unilever Sustainability Statement 2025 | pp. 216–271 as numbered in annual report | Material IRO summary and environmental/social/governance disclosures | https://www.unilever.com/files/unilever-sustainability-statement.pdf |
| R4 | Unilever Climate Strategy / Progress | 2025 progress, as published | Additional context and definition of 2025 climate and regenerative agriculture programme progress | https://www.unilever.com/sustainability/climate/ |
| R5 | Unilever Plastics Progress | 2025 progress and metric boundaries | Circularity indicators and scope limitations | https://www.unilever.com/sustainability/plastics/ |
| AUTHOR | Stanlous Francis Harley | Lead ESG & Double Materiality Analyst | Independent academic/professional case. No endorsement by Unilever or CFI. | © 2026 Stanlous Francis Harley |
Analytical caveat: scenario outputs are illustrative; they are not Unilever forecasts or official materiality thresholds. The study is independent and not endorsed by Unilever or CFI.