For me it is when companies/services market themselves as donating to XYZ cause if I buy their product. If they want to donate, they should have already done that with the money they have. Asking me to give them profit so that they can donate is so obviously pretentious.
It’s a way for them to have their cake and eat it too.
They use the desire of people to buy something they want and think they did a good thing at the same time, while the business will just take that money to donate to a non-profit (helping their public image) while writing off a part of it on their tax records (helping their bottom line).
They’re not doing this from the bottom of their heart, it’s just a cost of doing business for gaining some PR karma.