Προοπτικές και προκλήσεις του κλάδου των ταχέως κινούμενων καταναλωτικών αγαθών (FMCG) ενόψει του EU Green Deal : η επίδραση του EU Green Deal, της νομοθεσίας κατά του greenwashing και των υποχρεώσεων sustainability reporting στις μεγάλες πολυεθνικές επιχειρήσεις FMCG

Κώτσης, Αλέξανδρος

Master Thesis

Author

Κώτσης, Αλέξανδρος

Date

2026-06-09

Abstract

This thesis examines the impact of the European Green Deal, EU legislation against greenwashing, and sustainability reporting obligations on the strategy and operations of large multinational companies in the fast-moving consumer goods (FMCG), with a focus on the sub-sectors of household detergents and cleaning products, cosmetics and personal care products, and oral hygiene. The new EU framework—ranging from Regulation (EU) 2025/40 on packaging (PPWR) and Directive 2024/825 on consumer empowerment, to the CSRD, the CSDDD, the ESPR with the Digital Product Passport, the new Regulation 2026/405 on detergents, and the EU Taxonomy, redefines the terms under which an FMCG company demonstrates its environmental performance, formulates its claims, and manages its interdependent relationships. The research strategy is mixed and combines, on the one hand, qualitative empirical research using a structured questionnaire with open-ended questions that was answered in writing by senior executives at major multinational corporations (such as Unilever, Procter & Gamble, Colgate-Palmolive), who hold the roles of Regulatory Affairs Director, R&D Director, Legal/General Counsel, Chief Sustainability Officer (Chief Sustainability Officer), Director of Communications, Chief Marketing Officer (CMO), and Sales Director; and secondly, an analysis of the published corporate reports and sustainability reports of major FMCG companies (document analysis). The analysis is organized into three parts. The first part presents the theoretical and regulatory framework. The second part presents the methodology, empirical findings, and thematic analysis of management functions, with a focus on Scope 3 emissions and greenwashing. The third part synthesizes the findings into a novel six-level Proof-based FMCG Green Transition Model—governance, product/pack design, sustainability data, claim substantiation, stakeholder trust, market reputation/resilience—and draws conclusions, offers practical recommendations, and provides directions for further research. The central argument put forward is that, beyond the obligation for FMCG companies to comply with the evolving legal framework, the new European market will reward evidence-based competence over mere rhetoric. Large FMCG multinationals are not being asked to navigate yet another layer of regulation on top of a stable business model, but rather a fundamental restructuring of the criteria for evaluating corporate performance. The ability to transform compliance into an organizational capability, with robust data infrastructure, interoperable governance, and reliable communication, will shape the next generation of competitive advantage in the industry.

Postgraduate Studies Programme

Πρόγραμμα Μεταπτυχιακών Σπουδών στη Διοίκηση Επιχειρήσεων για Στελέχη (Executive MBA)

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

Number of pages

208

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/19420

Collections

Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα