BSM24104 Business Finance Assessment Brief
Assessment Project Brief
Case Study: Unilever plc – Financial Performance & Sustainable Growth Strategy
Unilever plc is one of the world’s largest consumer goods companies, operating in over 190 countries. In recent years, Unilever has committed to a strategy of “Purpose-led, Future-fit Growth,” which focuses on balancing financial performance with environmental, social, and governance (ESG) responsibility.
You have been provided with key financial data (2024–2025) and selected ESG highlights below. Your task is to act as a Business Finance Analyst preparing a Board Report for Unilever’s executive team.
Provided Financial Data (£ millions)
| Item | 2024 (£m) | 2025 (£m) |
|---|---|---|
| Revenue | 58,420 | 55,980 |
| Operating Profit | 8,950 | 9,320 |
| Net Profit | 6,110 | 6,780 |
| Total Assets | 81,600 | 77,450 |
| Inventory | 6,850 | 6,420 |
| Current Assets | 21,300 | 19,750 |
| Total Liabilities | 59,200 | 56,400 |
| Current Liabilities | 26,100 | 24,800 |
| Shareholders’ Equity | 22,400 | 21,050 |
| Total Debt | 31,800 | 29,600 |
| Free Cash Flow | 7,250 | 7,540 |
You will use this data to calculate ratios and analyse financial performance.
Selected ESG & Sustainability Highlights
Climate / GHG Emissions:
- Scope 1 & 2 emissions reduced by ~72% since 2015 baseline
- Scope 3 Emissions (Energy & Industry) down ~8%, FLAG down ~14% vs 2021 baseline
- Target: Net Zero across operations by 2030
Packaging & Plastics:
- 23% reduction in virgin plastic usage (target 30% by 2026)
- 97% deforestation-free sourcing for palm oil, paper, soy, tea, cocoa
Further data on ESG and Sustainability is available on CANVAS VLE (Key Information)
Assessment Task:
Using the Financial data provided, analyse and evaluate the performance of Unilever for the years 2024 and 2025, making a comparison of the two years.
- Financial performance: Analyse profitability, liquidity, and gearing using at least two ratios per category.
- ESG performance: Review the company’s sustainability reports, CSR initiatives, or ESG disclosures. Evaluate its environmental impact, social responsibility, and governance practices.
Sustainable Business Expansion Proposal:
- Based on your analysis, evaluate whether the company is in a strong position to expand.
- Propose an expansion strategy that is financially sound and integrates ESG/sustainability principles (e.g., low-carbon operations, ethical supply chains, community impact, responsible sourcing, circular economy initiatives).
- Justify the sources of finance to be used to fund the expansion.
Conclusion and Recommendations:
- Summarise key findings, integrating financial and ESG insights.
- Present clear, actionable recommendations to management that balance growth, profitability, and sustainability.
Structure and Presentation:
Your report should follow a clear, professional business format and include:
- Title Page – Report title, student name/ID, module name, word count.
- Declaration form
- Executive Summary – Concise summary of key financial/ESG findings and recommendations (150–200 words).
- Introduction – Company background, industry context, and report objectives.
- Financial Performance Analysis – Ratio calculations, interpretation, and discussion.
- Sustainable Expansion Strategy & Recommendations – Financial viability, ESG integration, risks, and benefits.
- Conclusion – Key insights and outlook.
- References – Harvard referencing style.
- Appendices – Supporting ratio calculations, financial tables, and ESG data (clearly labelled).
Marking Criteria (Weighting):
| Criteria | Weight |
|---|---|
| Executive Summary & Introduction – Clear overview of company background, purpose, and key findings (financial + ESG). | 10% |
| Financial Analysis – Accuracy of ratio calculations, depth of interpretation and critical discussion of implications for expansion. | 40% |
| Sustainable Expansion Proposal – Feasibility, justification of the source of finance, integration of ESG principles and strategic alignment. | 30% |
| Conclusion & Recommendations – Clear, actionable, and evidence-based, balancing profitability and sustainability. | 10% |
| Structure, Presentation & Referencing – Professional format, logical flow, Harvard referencing, clarity of writing, and data presentation. | 10% |
Submission Details:
- Quiz Test- Wc 13th April 2026 (Week 11) – Quiz Test in class (weighted at 20%)
- Business Report – Friday, 24th April 2026 (Week 12) before 4 pm – (weighted at 80%) 1,500 words (±10%, excluding references, tables, figures, and appendices)
- Submission format: Word or PDF document
- Submission method: [Insert VLE/Turnitin link]
Structure
Other – Double space, 12 font and off-white background
Other Useful Information
| Section | Details |
|---|---|
| Assessment and tutor feedback date | Students will receive feedback and assessment within 20 working days of submission. Students who miss the deadline or fail this project will be required to complete a retrieval project, which demonstrates that the learning outcomes have been achieved. Students should be aware that retrieval submissions are capped at a bare pass grade, unless the extenuating circumstances panel uphold an evidenced application. The deadline for retrieval submissions will be determined at an Assessment Board. |
| Academic Misconduct |
As specified in our General Academic Regulations, Academic Misconduct (e.g., plagiarism, inappropriate use of AI applications and tools, collusion, fabrication of information, contract cheating, etc.) will be dealt with formally following our procedure for Academic Misconduct. This means, for example, close similarity between students’ assessments, suspected use of AI, or third-party completion of assessed work and assessments that are not referenced appropriately are likely to lead to an investigation. The penalty for academic misconduct is a failing grade, with an additional penalty applied according to the gravity of the case. If you have any doubts about how to avoid plagiarism, inappropriate use of AI or how group work assessments are submitted to recognise individuals’ work and contribution, please discuss this with the module tutor or Course Leader. When you submit your assessments, you will be asked to complete/sign a declaration that it is your own work. |
| Late submissions |
You can submit work up to 24 hours after the module deadline. This work will be capped as a pass grade unless you have a 5-day approved extension or other approved Extenuating Circumstances (ECs). Please see the Academic Regulations below for further details. Please see the Academic Regulations below for further details. |
| Academic Regulations 25/26 |
To pass this module, you should aim to submit work before the deadline shown within this brief. However, if you fail to submit the work, you will be offered 2 further retrieval opportunities. The grade for both retrieval opportunities will be capped unless you have approved Extenuating Circumstances. You will be notified of a new deadline date for the retrieval opportunities via a ‘Retrieval Module brief’. |
| How to apply for a 5-day extension? | You can apply for a 5-day extension for any module(s) during the year. This must be done before the submission deadline for each module. Click here to find the 5-day extension application |
| How to apply for Extenuating Circumstances? |
You can apply for Extenuating Circumstances before the deadline or within 5 days of the deadline: Click here to find the EC application Note: You can apply for Extenuating Circumstances for any module, except where the assessment is ‘ungraded’ and marked as Pass/Fail’ only. |
| General Academic Regulations | For further information, please use this link to access General Academic Regulations |
| Other requirements for submission |
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| Section | Module learning outcomes | Assessment Criteria | Relevant Core Competency | Submission Method | Weighting % |
|---|---|---|---|---|---|
| LO_01 Recognise the challenges of accounting for business | Explore Subject Knowledge |
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| LO_02 Recognise the fundamentals of finance and accounting for business | Explore Critical Thinking and Reflection |
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| LO_03 Evaluate and explain current theories and practices dealing with finance and accounting methods and tools | Create Technical Competence |
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| LO_04 Interpret financial reports | Integrate Professional Development |
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| Assessment tasks | Submission Method | Weighting % | |||
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Formative (Zurich Case Study) Week 7 In-class feedback |
Presentation in class | NA | |||
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Summative
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In-class test, Online Canvas | 20% 80% |