You can do this with a VBA Macro. To enter this Macro (Sub), alt-F11 opens the Visual Basic Editor.
Ensure your project is highlighted in the Project Explorer window.
Then, from the top menu, select Insert/Module and
paste the code below into the window that opens.
You may want to make some changes depending on the location of your source data and where you want the results written. The macro assumes your source data is in columns A:B with a header row, and that your results will be written in columns D:E
I also assumed, since this is tagged with Excel, that you have imported the csv data into excel and you want the results in two columns.
To use this Macro (Sub), alt-F8 opens the macro dialog box. Select the macro by name, and .
Option Explicit
Sub ConcatColorsBySKU()
Dim colSKU As Collection
Dim vSrc As Variant, vRes() As Variant
Dim I As Long, J As Long
Dim rRes As Range
vSrc = Range("A1", Cells(Rows.Count, "A").End(xlUp)).Resize(columnsize:=2)
Set rRes = Range("D1")
'Unique SKU's
Set colSKU = New Collection
On Error Resume Next
For I = 2 To UBound(vSrc)
colSKU.Add Item:=CStr(vSrc(I, 1)), Key:=CStr(vSrc(I, 1))
Next I
On Error GoTo 0
'Results Array
ReDim vRes(1 To colSKU.Count + 1, 1 To 2)
vRes(1, 1) = "SKU"
vRes(1, 2) = "Combined Colors"
For I = 1 To colSKU.Count
vRes(I + 1, 1) = colSKU(I)
For J = 2 To UBound(vSrc)
If vSrc(J, 1) = vRes(I + 1, 1) Then _
vRes(I + 1, 2) = vRes(I + 1, 2) & ", " & vSrc(J, 2)
Next J
vRes(I + 1, 2) = Mid(vRes(I + 1, 2), 2)
Next I
Set rRes = rRes.Resize(UBound(vRes, 1), UBound(vRes, 2))
rRes.NumberFormat = "@"
rRes = vRes
rRes.EntireColumn.AutoFit
End Sub