4.1.3.3 Findings of the material topics
The results of the double materiality assessment are presented in this section by topic and sub-topic in accordance with the CSRD's European Sustainability Reporting Standards (ESRS). The identification of material impacts, risks and opportunities (IROs), presented in this assessment, provides key information about L’Oréal’s resilience in the face of sustainable development challenges. Their presentation is organised according to their materiality along L'Oréal's value chain. Each dedicated section begins with a detailed presentation of material IROs.
| Topics | Material subtopics | Relevant chapter | ESRS | IRO |
Upstream 
Sourcing raw materials |
L'Oréal's own activities
|
Downstream
|
|
|---|---|---|---|---|---|---|---|---|
| CLIMATE CHANGE | CLIMATE CHANGE Material subtopics Climate change adaptation |
CLIMATE CHANGE Relevant chapter 4.2 |
CLIMATE CHANGE ESRS E1 |
CLIMATE CHANGE
|
 |
CLIMATE CHANGE
Upstream
Sourcing raw materials |
||
Topics Climate change mitigation |
Material subtopics
|
Relevant chapter |
||||||
Topics Energy |
Material subtopics
|
Relevant chapter
|
ESRS |
|
||||
| POLLUTION | POLLUTION Material subtopics Pollution of air |
POLLUTION Relevant chapter 4.3 |
POLLUTION ESRS E2 |
POLLUTION
|
 |
POLLUTION Upstream
Sourcing raw materials |
POLLUTION L'Oréal's own activities
|
|
Topics Pollution of water |
Material subtopics
|
Relevant chapter |
||||||
Topics Substances of concern |
Material subtopics
|
 |
ESRS
|
|
IRO
|
|||
Topics Substances of very high concern |
Material subtopics
|
Relevant chapter
|
ESRS |
|
||||
Topics Microplastics |
Material subtopics
|
Relevant chapter
|
ESRS |
|
||||
| WATER RESOURCES | WATER RESOURCES Material subtopics Water consumption |
WATER RESOURCES Relevant chapter 4.4 |
WATER RESOURCES ESRS E3 |
WATER RESOURCES
|
 |
WATER RESOURCES Upstream
Sourcing raw materials |
WATER RESOURCES L'Oréal's own activities
|
|
Topics Water withdrawal |
Material subtopics
|
Relevant chapter |
||||||
| BIODIVERSITY AND ECOSYSTEMS | BIODIVERSITY AND ECOSYSTEMS Material subtopics Impacts on the extent and condition of ecosystems |
BIODIVERSITY AND ECOSYSTEMS Relevant chapter 4.5 |
BIODIVERSITY AND ECOSYSTEMS ESRS E4 |
BIODIVERSITY AND ECOSYSTEMS
|
 |
BIODIVERSITY AND ECOSYSTEMS Upstream
Sourcing raw materials |
BIODIVERSITY AND ECOSYSTEMS L'Oréal's own activities
|
BIODIVERSITY AND ECOSYSTEMS Downstream
|
Topics Impacts and dependencies on ecosystem services |
Material subtopics
|
Relevant chapter |
ESRS
|
|
||||
Topics Biospanersity loss due to land-use change, freshwater-use change or sea-use change |
Material subtopics
|
Relevant chapter |
ESRS
|
|
||||
Topics Biospanersity loss due to direct exploitation |
Material subtopics
|
Relevant chapter |
ESRS
|
|
||||
| RESOURCE USE AND CIRCULAR ECONOMY | RESOURCE USE AND CIRCULAR ECONOMY Material subtopics Resource inflows: formulas and packaging |
RESOURCE USE AND CIRCULAR ECONOMY Relevant chapter 4.6 |
RESOURCE USE AND CIRCULAR ECONOMY ESRS E5 |
RESOURCE USE AND CIRCULAR ECONOMY
|
 |
RESOURCE USE AND CIRCULAR ECONOMY Upstream
Sourcing raw materials |
RESOURCE USE AND CIRCULAR ECONOMY L'Oréal's own activities
|
|
Topics Resource outflows: formulas and packaging |
Material subtopics
|
Relevant chapter |
ESRS
|
|||||
Topics Waste from operations |
Material subtopics
|
Relevant chapter |
ESRS
|
|
||||
| WORKFORCE | WORKFORCE Material subtopics Working conditions |
WORKFORCE Relevant chapter 4.7 |
WORKFORCE ESRS S1 |
WORKFORCE
|
 |
WORKFORCE Upstream
Sourcing raw materials
|
WORKFORCE L'Oréal's own activities
|
WORKFORCE Downstream
|
Topics Employee well-being and retention |
Material subtopics
|
 |
ESRS
|
|
IRO
|
|||
Topics Diversity, equity and inclusion |
Material subtopics
|
 |
ESRS
|
|
IRO
|
|||
| PRIVACY AND PERSONAL DATA PROTECTION | PRIVACY AND PERSONAL DATA PROTECTION Material subtopics Protection of employee privacy |
PRIVACY AND PERSONAL DATA PROTECTION Relevant chapter 4.8 |
PRIVACY AND PERSONAL DATA PROTECTION ESRS S1/S4 |
PRIVACY AND PERSONAL DATA PROTECTION
|
 |
PRIVACY AND PERSONAL DATA PROTECTION Upstream
Sourcing raw materials
|
PRIVACY AND PERSONAL DATA PROTECTION L'Oréal's own activities
|
PRIVACY AND PERSONAL DATA PROTECTION Downstream
|
Topics Protection of consumer privacy |
Material subtopics
|
Relevant chapter
|
ESRS
|
|
||||
| HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES | HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES Material subtopics Labour rights |
HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES Relevant chapter 4.9 |
HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES ESRS S2/S3 |
HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES
|
 |
HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES Upstream
Sourcing raw materials |
HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES L'Oréal's own activities
|
HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES Downstream
|
Topics Working conditions |
Material subtopics
|
Relevant chapter |
ESRS
|
|
||||
Topics Rights of indigenous peoples |
Material subtopics
|
Relevant chapter |
ESRS
|
|
||||
| PRODUCT SAFETY | PRODUCT SAFETY Material subtopics Personal safety of consumers |
PRODUCT SAFETY Relevant chapter 4.10 |
PRODUCT SAFETY ESRS S4 |
PRODUCT SAFETY
|
 |
PRODUCT SAFETY Upstream
Sourcing raw materials
|
PRODUCT SAFETY L'Oréal's own activities
|
PRODUCT SAFETY Downstream
|
| RESPONSIBLE LABELLING AND CONSUMPTION | RESPONSIBLE LABELLING AND CONSUMPTION Material subtopics Access to quality information |
RESPONSIBLE LABELLING AND CONSUMPTION Relevant chapter 4.11 |
RESPONSIBLE LABELLING AND CONSUMPTION ESRS S4 |
RESPONSIBLE LABELLING AND CONSUMPTION
|
 |
RESPONSIBLE LABELLING AND CONSUMPTION Upstream
Sourcing raw materials
|
RESPONSIBLE LABELLING AND CONSUMPTION L'Oréal's own activities
|
RESPONSIBLE LABELLING AND CONSUMPTION Downstream
|
| RESPONSIBLE MARKETING AND ADVERTISING | RESPONSIBLE MARKETING AND ADVERTISING Material subtopics Responsible marketing practices |
RESPONSIBLE MARKETING AND ADVERTISING Relevant chapter 4.12 |
RESPONSIBLE MARKETING AND ADVERTISING ESRS S4 |
RESPONSIBLE MARKETING AND ADVERTISING
|
 |
RESPONSIBLE MARKETING AND ADVERTISING Upstream
Sourcing raw materials
|
RESPONSIBLE MARKETING AND ADVERTISING L'Oréal's own activities
|
RESPONSIBLE MARKETING AND ADVERTISING Downstream
|
| BUSINESS CONDUCT | BUSINESS CONDUCT Material subtopics Corporate culture |
BUSINESS CONDUCT Relevant chapter 4.13 |
BUSINESS CONDUCT ESRS G1 |
BUSINESS CONDUCT
|
 |
BUSINESS CONDUCT Upstream
Sourcing raw materials
|
BUSINESS CONDUCT L'Oréal's own activities
|
BUSINESS CONDUCT Downstream
|
Topics Protection of whistleblowers |
Material subtopics
|
Relevant chapter |
||||||
Topics Management of relationships with suppliers |
Material subtopics
|
Relevant chapter |
ESRS
|
|
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