| CSRD scope | |||||
|---|---|---|---|---|---|
| ESRS | Section | Scope covered | Type of coverage | 2024 coverage | Exclusions and clarifications |
| E1-5 – Energy | 4.2.5.2 | L’Oréal Groupe operated sites(1) | Energy consumption | 99% |
Exclusion: Aēsop Estimates: stores and administrative and research sites with fewer than 50 employees |
| E2-5 – Pollution (COD, NMVOC) | 4.3.4.1 4.3.4.2 | Manufacturing facilities | - | 100% |
Estimates: manufacturing facilities using small quantities of solvent are extrapolated on the basis of facilities monitoring pollution measurements (estimated at 9%) |
| E2-4 – Pollution (Microplastics) E2-5 – Pollution (SVHC) | 4.7.4 | Ingredients of finished products (including testers, samples and trial sizes) manufactured or subcontracted | Units produced | 98% |
Exclusions:
Included manually: manufacturing facilities in India and Kenya over 11 months |
| E3-4 – Water | 4.4.4.1 | L’Oréal Groupe operated sites(1) | Water consumption | 99% |
Exclusion: Aēsop Estimates: stores and administrative and research sites with fewer than 50 employees |
| E5-4 – Resource inflows (packaging) | 4.6.4.1 | Primary and secondary packaging for finished products (including testers, samples and trial sizes) manufactured or subcontracted | Units produced | 98% |
Exclusions:
Included manually: manufacturing facilities in India |
| E5-4 – Resource inflows (ingredients) | 4.6.4.1 | Ingredients of finished products (including testers, samples and trial sizes) manufactured or subcontracted | Units produced | 98% |
Included manually: manufacturing facilities in India and Kenya over 11 months Exclusions:
|
| E5-5 – Resource outflows (waste) | 4.6.4.2 | L’Oréal Groupe operated sites(1) | Total waste | 100% |
Exclusion: Aēsop Estimates: stores and administrative and research sites with fewer than 50 employees NB: includes all L'Oréal goods destroyed by suppliers, subcontractors or warehouses/ 3PLs at the site's request and expense |
