PEREMPUAN DAN GREENWASHING DALAM PROMOSI AKUNTANSI KEBERLANJUTAN: ANALISIS SEMIOTIKA ROLAND BARTHES
Main Article Content
Urisnawati Rusli
Rosalena Belo Ratte
Masnia
Alimuddin
This study aims to analyze the representation of women in Unilever Indonesia's sustainability communication and to examine indications of greenwashing practices through Roland Barthes’ semiotic approach. The research focuses on two of the company's digital media channels: the official website and the Instagram account @unileveridn, with data spanning from January 2023 to March 2025. The analysis reveals that women are portrayed as agents of social change, empowered entrepreneurs, and symbols of environmental concern. Through visual symbols (such as the color green, environmentally friendly activities, and facial expressions), verbal narratives (keywords such as empowered and sustainable), and the structure of digital campaigns, a myth is constructed that associates women with a natural affinity for sustainability issues. This strategy reinforces the company's image as environmentally conscious and progressive on gender issues. However, the findings also indicate that some content prioritizes symbolic representation over concrete evidence or measurable impact, suggesting the potential presence of greenwashing. The company's sustainability communication appears to focus more on brand legitimacy than on reflecting transparent and ecologically or socially responsible business practices. This study recommends a critical evaluation of sustainability narratives that utilize female imagery, and urges companies to deliver communication that is data-driven and produces tangible impact.
Agustia, K. T. S., Dewi, P. C., & Kurniawan, I. B. (2023). The Semiotic Visual Analysis Of Non-Verbal Language In Hotel Advertisements. International Journal of Linguistics and Discourse Analytics (Ijolida), 5(1), 24–33. https://doi.org/10.52232/ijolida.v5i1.101
Anwar, L. P. (2022). Analisis Semiotika Tentang Representasi Disfungsi Keluarga Dalam Film Boyhood. Journal of Discourse and Media Research, 1(01), 60–78.
Araujo, C. F. de S. (2024). Untangling The Green Web: Exploring Similarities And Discrepancies Between Greenwashing And Greenhushing. Genero e Interdisciplinaridade, 05, 388–409.
Barthes, R. (1957). Mythologies. Paris: Éditions du Seuil.
Ben Saad, S., & Belkacem, L. (2022). How does corporate social responsibility influence firm financial performance? Corporate Governance: The International Journal of Business in Society, 22(1), 1–22. https://doi.org/10.1108/CG-10- 2020-0467.
Connell, R. W. (2009). Gender: In World Perspective (2nd ed.). Polity Press.
Croteau, D., & Hoynes, W. (2000). Media/Society: Industries, Images, and Audiences. Pine Forge Press.
Dwianto, A., Hidayat, M., Setyowati, R. D. E., Triyantoro, A., & Judijanto, L. (2024). Praktik Bisnis Berkelanjutan: Mengavaluasi Kinerja Keuangan Perusahaan dengan Pertimbangan Environmental, Social, and Governance (ESG). Jurnal Cahaya Mandalika, 3(2), 1963–1969.
Eriyanto. (2001). Analisis Wacana : Pengantar Analisis Teks Media. LKiS.
Fabiane, C., & Araujo, D. S. (n.d.). Untangling The Green Web: Exploring Similarities And Discrepancies Between Greenwashing And Greenhushing. 05, 388–409.
Fakih, M. (2013). Analisis Gender dan Transformasi Sosial (17th ed.). Yogyakarta: Pustaka Pelajar
Gill, R. (2007). Gender and the Media. Cambridge: Polity Press.
Hall, S. (1997). Representation: Cultural Representations and Signifying Practices. London: Sage/Open University.
Hendro, J., & Pranogyo, A. B. (2023). Inovasi Berkelanjutan : ESG Initiatives Untuk Masa Depan Yang Bertanggung Jawab. Jurnal Ilmu Sosial, Manajemen, Akuntansi, & Bisnis, 4(4).
Izlah, M. N. A., & Mashudi. (2022). Pengaruh Umur, Pendidikan, Dan Gender Karyawan Terhadap Nilai Perusahaan Pt Unilever Indonesia. Jurnal Cakrawala Ilmiah, 1(6), 1585–1598. https://doi.org/10.53625/jcijurnalcakrawalailmiah.v1i6.1525
Johnston, J. (2020). The Clean and Care Economy: The Gender Politics of Green Marketing. Sociology Compass, 14(4), e12770. https://doi.org/10.1111/soc4.12770
Judijanto, L. (2024). Pemetaan Penelitian Akuntansi Keberlanjutan melalui Analisis Bibliometrik dari Tahun 2000 hingga 2023. 3(03), 239–253.
Kartika, W., & Indrabudiman, A. (2025). Tinjauan Literatur Atas Peran Akuntansi Dalam SDGS. Neraca Manajemen, Ekonomi, 16(9).
Liu, H., Kim, S. J., Wang, H., & Kim, K. H. (2020). Corporate sustainability management under market uncertainty. Asia Pacific Journal of Marketing and Logistics, 32(5), 1023–1037. https://doi.org/10.1108/APJML-03-2019-0131.
Liu, X., Wang, C., & Wang, X. (2025). Greenwashing and corporate market power. Journal of Cleaner Production, 486(December 2024), 144486. https://doi.org/10.1016/j.jclepro.2024.144486
Martínez, L., & del Río-González, P. (2022). The gendered face of greenwashing: Environmental claims and the role of women in sustainability communication. Corporate Social Responsibility and Environmental Management, 29(2), 552–564. https://doi.org/10.1002/csr.2238
Metekohy, E. Y., , F., , D., & , A. (2024). Environmental Attitudes, Brand Image, and Their Influence on Purchasing Decisions for Environmentally Friendly Packaging Products with Gender Variable. KnE Social Sciences, 2024, 516–531. https://doi.org/10.18502/kss.v9i25.17003
Michael, R., Raharjo, S. T., & Resnawaty, R. (2019). Program Csr Yayasan Unilever Indonesia Berdasarkan Teori Triple Bottom Line. Focus : Jurnal Pekerjaan Sosial, 2(1), 23. https://doi.org/10.24198/focus.v2i1.23116
Non, C. C. (2023). Greenwashing Technique – An (Un)Acceptable Tool of Marketing Communication? Experiences and Attitudes of Marketing Experts and Consumers. 123–132.
Nugroho, A. F., & Soeratin, H. Z. (2024). Optimizing The ESG (Environment, Social, Governance) Framework As A Risk Mitigation Strategy AndOpportunities For Corporate Business Sustainability. Jurnal Kewirausahaan, Akuntansi Dan Manajemen Tri Bisnis, 6(2), 220–227.
Oppong-tawiah, D. (2023). Komunikasi Keberlanjutan Perusahaan sebagai ’ Berita Palsu ’: Greenwashing Perusahaan di Twitter.
Pandin, M. Y., Prisilia, S., Pribadi, A. F., & Larissa, C. (2023). Analisis Penerapan Triple Bottom Line Sebagai Kunci Keberlanjutan Bagi Perusahaan Food And Beverage. Journal of Social and Economics Research, 5(2), 579–586. https://idm.or.id/JSER/index.
Pareek, R., Sahu, T. N., & Gupta, A. (2023). Gender diversity and corporate sustainability performance: Empirical evidence from India. Vilakshan - XIMB Journal of Management, 20(1), 140–153. https://doi.org/10.1108/XJM-10-2020-0183
Pasaribu, D., Sutisman, E., Sembiring, M. S., Herliansyah, Y., Noviriani, E., Broto, A. H. K., Julia, Ratnaningtyas, D., Indriani, I. K., Putuhena, H., Novitasari, R., Ningsih, W. F., Mutia, E., Situmorang, B., & Fridatien, E. (2023). Akuntansi Keberlanjutan. In Вестник Росздравнадзора (Issue January 2024).
Puduri Vyas, D., & Oza, S. (2023). Gender Representation in ESG Communication of Indian Companies: Observations and Insights. In ESG and Responsible Institutional Investing Around the World (pp. 41–56). Routledge. https://doi.org/10.4324/9781003311157-4
Risanti, Y., Novianti, N., Zaitul, & Yunilma. (2024). Analisis Fungsi Internal Audit, Gender Diversity, Csr Orientation, Dan Csr Strategy Dalam Dewan Terhadap Esg Disclosure. Prosiding Konferesi Riset Akuntansi Riau, 2(1), 27–43.
Rohmani, A. L., Suyatman, U., & Sakinah, R. M. N. (2025). Denotation , Connotation , And Myth Through Verbal And Non-Verbal Signs On Representation Of Identity In The Big Six Premiere League Club.
Safitri, D., Tazkia, P., Amanda, X., Shintia, Y., Fransiska Putri, T., Nadia Amada, S., & Yulianto Putra, E. (2023). Analisa Corporate Social Responsibility pada PT Unilever Indonesiapada Bisnis Internasional di Indonesia. Jurnal Publikasi Ilmu Manajemen (JUPIMAN), 2(2), 178–189. https://doi.org/10.55606/jupiman.v2i2.1664
Santoniccolo, F., Trombetta, T., Paradiso, M. N., & Rollè, L. (2023). Gender and Media Representations: A Review of the Literature on Gender Stereotypes, Objectification and Sexualization. International Journal of Environmental Research and Public Health, 20(10). https://doi.org/10.3390/ijerph20105770
Sari, V. R., Pratiwi, O. A., Putri, F. A., & Hanifah, U. (2024). Eksistensi Environmental, Social, and Governance (ESG) dalam Portofolio Investor sebagai Manifestasi Investasi Berkelanjutan. Seminar Nasional HUBISINTEK - Keberlanjutan Bisnis Dalam Transformasi Teknologi Era Society 5.0, 4(4), 777–785.
Savi, M., & Frfulanovi, D. (2024). Greenwashing As A Marketing Strategy In The Fashion Industry. https://doi.org/10.5937/CT
Schroeder, J., & Zwick, D. (2020). Reinscribing gender: Social media, algorithms, bias. ResearchGate. Retrieved from https://www.researchgate.net/publication/346302536_Reinscribing_gender_social_media_algorithms_bias
Simorangkir, A. V., Sihombing, O. O. K., Banjarnahor, P. G., Saragih, E. T. A. br, & Harahap, S. H. (2024). Analisis Makna Dalam Adegan Film Toba Dream Dengan Pendekatan Semiotika dan Kaitannya Dengan Kearifan Lokal. Jurnal Kewarganegaraan, 8(1), 401–409.
Singh, S. (2024). Dampak Greenwashing Korporasi terhadap Greenwashing dan Keberlanjutan. 63–69.
Somany, N. (2023). Greenwashing in Business: Examining the Impact of Deceptive Environmental Claims on Consumer Behavior and Corporate Accountability. International Journal of Social Science and Economic Research, 08(04), 908–920. https://doi.org/10.46609/ijsser.2023.v08i04.024
Sterbenk, Y., Champlin, S., Windels, K., & Shelton, S. (2021). Is Femvertising the New Greenwashing? Examining Corporate Commitment to Gender Equality. Journal of Business Ethics. https://doi.org/10.1007/s10551-021-04755-x
Sukmono, S., Kuncara, T., & Ayanto, H. K. (2023). Analisis Penerapan Green Accounting Pada Kinerja Keuangan Pt Unilever Indonesia Tbk. Jurnal Ilmiah Multidisiplin, 2(01), 158–166. https://doi.org/10.56127/jukim.v2i01.498
Syarah, M. M., & Wulandari, S. (2022). Konten Instagram Unilever Indonesia Sebagai Upaya Branding Ramah Lingkungan. Jurnal Ilmu Komunikasi, 1(2), 170–181. www.voaindonesia.com
Testa, F., Iraldo, F., Vaccari, A., & Ferrari, E. (2020). Why eco-labels can be effective marketing tools: Evidence from a global meta-analysis. Journal of Cleaner Production, 257, 120595. https://doi.org/10.1016/j.jclepro.2020.120595
Tu, J., Cui, Y., & Liu, L. (2024). Perceived Greenwashing and Its Impact on the Green Image of Brands. Sustainability, 1–17.
Unilever. (2023). Leading and delivering on sustainability through our Compass commitments. Unilever. https://www.unilever.com/news/news-search/2023/leading-and-delivering-on-sustainability-through-our-compass-commitments/
Verma, M., & Bharti, U. (2023). Combating Greenwashing Tactics and Embracing the Economic Success of Sustainability. VEETHIKA-An International Interdisciplinary Research Journal, 9(3), 6–12. https://doi.org/10.48001/veethika.2023.09.03.002
Zuherman, N. H. (2025). Peran Akuntansi Lingkungan dalam Mendukung Tujuan Pembangunan Berkelanjutan ( SDGs ): Tinjauan Literatur. 2(1), 433–443.
