2024 universal registration document

BP-1: General basis for preparation of the sustainability statements

4.14.1 Scope of consolidation

BP-2: Disclosures in relation to specific circumstances:

4.14 Methodological notes

GOV-1: The role of the administrative, management and supervisory bodies

4.1.1. The composition and diversity of the undertaking’s administrative, management and supervisory bodies

GOV-2: Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies

4.1.1. The composition and diversity of the undertaking’s administrative, management and supervisory bodies

GOV-3: Integration of sustainability-related performance in incentive schemes

2.4.1.2.1. Diagram showing the balance between the different components of the target annual remuneration

GOV-4: Statement on due diligence

4.15.2 Statement on due diligence

GOV-5: Risk management and internal controls over sustainability reporting

3.4. Preparation and processing of sustainability information

SBM-1: Strategy, business model and value chain

• 1.3.1 A value-creating model
• 1.3.2 Value chain

SBM-2: Interests and views of stakeholders

4.1.3.2 Importance of continuous stakeholder dialogue

SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model

4.1.3.3. Findings of the material topics

IRO-1: Description of the process to identify and assess material impacts, risks and opportunities

4.1.3.1 Methodology

IRO-2: Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement

4.15.3 List of data points in cross-cutting and topical standards derived from other EU legislation in application of ESRS 2, Appendix B

ESRS 2 GOV-3: Integration of sustainability-related performance in incentive schemes

2.4.1.2.1. Diagram showing the balance between the different components of the target annual remuneration

ESRS 2 IRO-1: Description of the processes to identify and assess material climate-related impacts, risks and opportunities

4.2.1 Background

ESRS 2 SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model

4.2.1.1 Material climate-related impacts, risks and opportunities

E1-1: Transition plan for climate change mitigation

4.2.3 Climate transition plan

E1-2: Policies related to climate change mitigation and adaptation

• 4.2.3 Climate transition plan
• 4.2.4 Climate adaptation plan

E1-3: Actions and resources in relation to climate change policies

• 4.2.3 Climate transition plan
• 4.2.4 Climate adaptation plan

E1-4: Targets related to climate change mitigation and adaptation

4.2.5 Climate outcomes

E1-5: Energy consumption and mix

4.2.5.2 Outcomes for energy consumption and energy mix (E1-5)

E1-6: Gross Scopes 1, 2, 3 and Total GHG emissions

4.2.5.3 Outcome of the greenhouse gas emissions assessment (E1-6)

E1-7: GHG removal and mitigation projects financed through carbon credits

4.2.5.4 GHG removals and GHG mitigation projects financed through carbon credits (E1-7)

E1-8: Internal carbon pricing

Not material for L'Oréal

E1-9: Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

Phased

ESRS 2 IRO-1: Description of the processes to identify and assess material impacts, risks and opportunities related to pollution

4.3.1 Background

E2-1: Pollution-related policies

4.3.2 Pollution-related policies

E2-2: Actions and resources related to pollution

4.3.3 Action plans in place

E2-3: Targets related to pollution

4.3.4.3 Other outcomes linked to L'Oréal's own pollution of water

E2-4: Pollution of air, water and soil

4.3.4 Pollution-related outcomes

E2-5: Substances of concern and substances of very high concern

4.3.4 Pollution-related outcomes

E2-6: Anticipated financial effects from pollution-related impacts, risks and opportunities

Phased

ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities

4.4.1 Background

E3-1 – Policies related to water and marine resources

4.4.2 Water policies

E3-2 – Actions and resources related to water and marine resources

4.4.3 Action plans in place

E3-3 – Targets related to water and marine resources

E3-4 – Water consumption

4.4.4.1 CSRD disclosure requirements relating to water consumption (E3-4)

E3-5 – Anticipated financial effects from water and marine resources-related impacts, risks and opportunities

Phased

ESRS 2 IRO-1: Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities

4.5.1.1 Material biodiversity-related impacts, risks and opportunities

ESRS 2 SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model

4.5.1.1 Material biodiversity-related
impacts, risks and opportunities

E4-1: Transition plan and consideration of biodiversity and ecosystems in strategy and business model

N/A

E4-2: Policies related to biodiversity and ecosystems

4.5.2 Policies related to biodiversity

E4-3: Actions and resources related to biodiversity and ecosystems

4.5.3 Action plans in place

E4-4: Targets related to biodiversity and ecosystems

E4-5: Impact metrics related to change in biodiversity and ecosystems

N/A

E4-6: Anticipated financial effects from biodiversity and ecosystem-related impacts, risks and opportunities

Phased

ESRS 2 IRO-1: Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities

4.1.3.1 The Group's double materiality assessment methodology

E5-1: Policies related to resource use and circular economy

4.6.2 Circular economy policies

E5-2: Actions and resources related to resource use and circular economy

4.6.3 Action plans in place

E5-3: Targets related to resource use and circular economy

E5-4: Resource inflows

4.6.4.1 Outcomes related to resource inflows (E5-4)

E5-5: Resource outflows

4.6.4.2 Outcomes related to resource outflows (E5-5)

E5-6: Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities

Phased

ESRS 2 SBM-2: Interests and views of stakeholders

4.1.3.2 Importance of continuous stakeholder dialogue

ESRS 2 SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model

4.1.3.1 The Group’s double materiality assessment methodology

S1-1: Policies related to own workforce

• 4.7.2.1 Policies
• 4.7.3.1 Policies
• 4.7.4.1 Policies
• 4.8.2 Personal data protection policy

S1-2: Processes for engaging with own workers and workers' representatives about impacts

4.7.2.1.1 HR policy in the area of social dialogue, freedom of association and collective bargaining

S1-3: Processes to remediate negative impacts and channels for own workers to raise concerns

4.7.4.1.3 Human rights policy: no violence or harassment in the workplace

S1-4: Taking action on material impacts, and approaches to mitigating material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions and approaches

• 4.7.2.2 Action plans
• 4.7.3.2 Action plans
• 4.7.4.2 Action plans
• 4.8.3 Action plans in place

S1-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

• 4.7.2.2.3 Ensuring occupational health and safety
• 4.7.4.2.1 Turning our differences into opportunities

S1-6: Characteristics of the undertaking’s employees

4.7.5.1 Characteristics of the undertaking’s employees (S1-6)

S1-7: Characteristics of non-employee workers in the undertaking's own workforce

Phased

S1-8: Collective bargaining coverage and social dialogue

4.7.5.2 Collective bargaining coverage and social dialogue (S1-8)

S1-9: Diversity metrics

4.7.5.3 Diversity metrics (S1-9)

S1-10: Adequate wages

4.7.5.4 Adequate wages (S1-10)

S1-11: Social protection

Not material for L'Oréal

S1-12: Persons with disabilities

4.7.5.5 Persons with disabilities (S1-12)

S1-13: Training and skills development metrics

Phased

S1-14: Health and safety metrics

4.7.5.6.1 Health and safety metrics required by ESRS S1-14

S1-15: Work-life balance metrics

Phased

S1-16: Remuneration metrics (pay gap and total remuneration)

4.7.5.7 Remuneration metrics (S1-16)

S1-17: Incidents, complaints and severe human rights impacts

4.7.5.8 Incidents, complaints and severe human rights impacts (S1-17)

ESRS 2 SBM-2: Interests and views of stakeholders

4.1.3.2 Importance of continuous stakeholder dialogue

ESRS 2 SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model

4.9.1.1 Material impacts, risks and opportunities related to respect for human rights in the value chain

S2-1: Policies related to value chain workers

4.9.2 Human rights policies

S2-2: Processes for engaging with value chain workers about impacts

4.9.3 Action plans in place

S2-3: Processes to remediate negative impacts and channels for value chain workers to raise concerns

4.9.3 Action plans in place

S2-4: Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions

4.9.3 Action plans in place

S2-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

ESRS 2 SBM-2: Interests and views of stakeholders

4.1.3.2 Importance of continuous stakeholder dialogue

ESRS 2 SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model

4.9.1 Background

S3-1: Policies related to affected communities

4.9.2 Human rights policies

S3-2: Processes for engaging with affected communities about impacts

4.9.3 Action plans in place

S3-3: Processes to remediate negative impacts and channels for affected communities to raise concerns

4.9.3 Action plans in place

S3-4: Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions

4.9.3 Action plans in place

S3-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

ESRS 2 SBM-2: Interests and views of stakeholders

4.1.3.2 Importance of continuous stakeholder dialogue

ESRS 2 SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model

• 4.8.1.1 Material impacts, risks and opportunities related to privacy and personal data protection
• 4.10.1.1 Material impacts, risks and opportunities related to product safety
• 4.11.1.1 Material impacts, risks and opportunities related to responsible labelling and consumption
• 4.12.1.1 Material impacts, risks and opportunities related to responsible marketing and advertising

S4-1: Policies related to consumers and end-users

• 4.8.2 Personal data protection policy
• 4.10.2 Quality and safety policy
• 4.11.2 Policies to help consumers make sustainable choices 
• 4.12.2 A marketing policy that puts responsibility first

S4-2: Processes for engaging with consumers and end-users about impacts

• 4.8.3 Action plans in place
• 4.10.3 Action plan in place
• 4.11.3 Action plans in place
• 4.12.3 Action plans in place

S4-3: Processes to remediate negative impacts and channels for consumers and end-users to raise concerns

• 4.8.3 Action plans in place
• 4.10.3 Action plan in place
• 4.11.3 Action plans in place
• 4.12.3 Action plans in place

S4-4: Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions

• 4.8.2 Personal data protection policy
• 4.10.2 Quality and safety policy
• 4.11.2 Policies to help consumers make sustainable choices
• 4.12.2 A marketing policy that puts responsibility first

S4-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

ESRS 2 IRO-1: Description of the processes to identify and assess material impacts, risks and opportunities

4.13.1 Background

G1-1: Business conduct policies and corporate culture

4.13.2 Responsible business conduct policies

G1-2: Management of relationships with suppliers

4.13.2.2 Policy for responsible relationships with suppliers

G1-3: Prevention and detection of corruption and bribery

Not material for L'Oréal

G1-4: Confirmed incidents of corruption or bribery

Not material for L'Oréal

G1-5: Political influence and lobbying activities

Not material for L'Oréal

G1-6: Payment practices

4.13.4 Outcomes related to payment practices (G1-6)