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The CSR Authenticity Crossroads: A Comparative Analysis of Greenwashing in the Cosmetics and Food Sectors

Author

Listed:
  • Magdalena Klimczuk-Kochanska

    (Faculty of Management, University of Warsaw, Poland)

Abstract

Purpose: The article aims to investigate the relationship between Corporate Social Responsibility (CSR) strategies, manifestations of greenwashing, and their underlying motivations in selected companies from the cosmetics and food sectors. Methodology: The study employs a qualitative, comparative case study methodology. Six companies (L’Oréal, Natura & Co., Bielenda, Nestlé, Maspex, and Tony’s Chocolonely) were analysed based on publicly available secondary data, including corporate reports, NGO analyses, and media coverage. Findings: The study identifies and defines two distinct sectoral logics: companies in the cosmetics sector follow a ‘brand-centric logic’, where greenwashing manifests as product-level marketing claims. In contrast, firms in the food sector operate under an ‘operational complexity and risk-driven logic’, where ‘ethics-washing’ is primarily used to manage systemic supply chain risks. The research identifies weak corporate governance as a key enabler of such inauthentic practices in both sectors. Implications: The study extends the concept of greenwashing to include ‘ethics-washing’ and ‘health-washing’. It provides practical insights for managers (the need for stronger governance), investors (the need for critical analysis of ESG data – i.e., environmental, social responsibility, corporate governance), and policymakers (the need for clear standards and regulations).

Suggested Citation

  • Magdalena Klimczuk-Kochanska, 2025. "The CSR Authenticity Crossroads: A Comparative Analysis of Greenwashing in the Cosmetics and Food Sectors," Research Reports, University of Warsaw, Faculty of Management, vol. 2(43), pages 77-93.
  • Handle: RePEc:sgm:resrep:v:2:i:43:y:2025:p:77-93
    DOI: 10.7172/1733-9758.2025.43.6
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    File URL: https://press.wz.uw.edu.pl/sim/vol2025/iss2/6/
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    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco

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