The L'Oréal for the Future waste target (material recycling and recovery) is calculated on the scope of operated sites, excluding estimates for stores and administrative sites with fewer than 50 employees, as well as L'Oréal products destroyed at suppliers' sites. The calculation includes two additional elements in relation to the E5-5 metrics defined by the CSRD:
1. rotating reusable packaging: reusable packaging is a packaging component (thermoformed packaging, big bags, Akylux boxes) that is reused in a closed loop between a L’Oréal site and a packaging supplier. Each use of this type of packaging is considered a re-use. Reusable packaging represented 20,391 tonnes in 2024;
2. regulations imposing incineration or landfill are removed from the calculation, leading to a reduction of 6,556 tonnes.
The sustainability team reporting to the Packaging and Development Operations Department is responsible for packaging metrics.
The Research and Innovation (R&I) team is responsible for metrics concerning ingredients and materials.
L'Oréal assesses the microplastics in the raw materials contained in its formulas in accordance with the definition of the restriction on intentionally added microplastics (Annex XVII of the REACH Regulation). Calculations are performed using the raw material specification systems and the quantities used in production to manufacture the formulas. The quantities of raw materials identified as microplastics are added together and correspond to the percentage compared to the total amount of ingredients, which can be found in section 4.6.4.1.
Substances of very high concern are identified in accordance with the REACH Regulation, based on the list of prospective substances drawn up by the European Chemicals Agency (ECHA). The same substance may be classified in several risk classes, which explains why the total quantity of substances of very high concern may be less than the sum of each class. The calculations are made using specification systems for formulas and production quantities. Formulas are broken down by substance to identify quantities of potential substances of very high concern. The reported figures correspond to the percentage of SVHC compared to the total amount of ingredients, which can be found in section 4.6.4.1.
The calculations for packaging are based on the packaging and production item specification systems, while the calculations for ingredients are based on the formula specification system. The formulas are broken down into ingredients.
The Human Relations Department is responsible for indicators and metrics relating to social topics. Most of the data are collected using the "Country reporting” intranet, available in each country where a L'Oréal “subsidiary" is located. This system is input by HR systems (Successfactor or Saphir for employees, All Players for strategic roles and Rembox for monitoring remuneration metrics).
Employee numbers are published in a month-end headcount at 31 December. The scope covers all L'Oréal employees, including non-active employees (in particular those on long-term sick leave, notice of departure, early retirement, extended unpaid leave), as well as interns and apprentices to be considered according to their status under local law.
Employee turnover is calculated as the ratio between the number of permanent employees leaving the company during the year (resignations, retirements, mutual agreements, isolated redundancies or redundancy plans, deaths) and the average number of employees over the year (the number of employees at the beginning of the year plus the number at the end of the year), divided by two.
L'Oréal publishes the metrics concerned for member countries of the European Economic Area in accordance with the transitional provisions.
As an indication, strategic positions are mainly those held by the participants in the Business Review meeting, namely: (i) the positions of members of the Executive Committee including the position of Chief Executive Officer, (ii) the positions of directors with a direct management link to the Chief Executive Officer, (iii) the positions of Zone General Managers, (iv) the positions of Zone Division General Managers, (v) the positions of country or cluster General Managers, (vi) the positions of International Brand Directors, (vii) the positions of members of Management Committees of Divisions, Zones, Corporate Research & Innovation and Functional Departments with a direct management link to the relevant member of the Executive Committee, (viii) the positions of Division General Managers for the United States, China and France markets, (ix) the positions of IT Directors who are members of Zone Management Committees, (x) the positions of other members of the Management Committee, members of the Executive Committee with the approval of the Chief Executive Officer.
Disability data are based on individual reporting and therefore depend on local legislation and cultures. Some countries do not yet report persons with disabilities, as the cultural environment may prevent people from declaring their disability.
