| Disclosure Requirement | Data point | Disclosure | Legislative reference | Section |
|---|---|---|---|---|
| ESRS 2 | ||||
| GOV-1 | GOV-1 Data point21 (d) |
GOV-1 Disclosure Board's gender diversity |
GOV-1 Legislative reference SFDR, Benchmark Regulation reference(1) |
GOV-1 Section 4.1.1 |
| GOV-1 | GOV-1 Data point21 (e) |
GOV-1 Disclosure Percentage of independent Board members |
GOV-1 Legislative reference Benchmark Regulation reference |
GOV-1 Section 4.1.1 |
| GOV-4 | GOV-4 Data point 30 |
GOV-4 Disclosure Statement on due diligence |
GOV-4 Legislative reference SFDR |
GOV-4 Section 4.15 |
| SBM-1 | SBM-1 Data point 40 (d) i |
SBM-1 Disclosure Involvement in activities related to fossil fuel activities |
SBM-1 Legislative reference SFDR, Pillar 3 |
SBM-1 Section Not material for L'Oréal |
| SBM-1 | SBM-1 Data point 40 (d) ii |
SBM-1 Disclosure Involvement in activities related to chemical production |
SBM-1 Legislative reference SFDR |
SBM-1 Section Not material for L'Oréal |
| SBM-1 | SBM-1 Data point40 (d) iii | SBM-1 Disclosure Involvement in activities related to controversial weapons |
SBM-1 Legislative reference SFDR, Benchmark Regulation reference |
SBM-1 Section Not material for L'Oréal |
| SBM-1 | SBM-1 Data point 40 (d) iv |
SBM-1 Disclosure Involvement in activities related to cultivation and production of tobacco |
SBM-1 Legislative reference Benchmark Regulation reference |
SBM-1 Section Not material for L'Oréal |
| CLIMATE CHANGE (E1) | ||||
| E1-1 | E1-1 Data point 14 |
E1-1 Disclosure Transition plan to reach climate neutrality by 2050 |
E1-1 Legislative reference EU Climate Law reference |
E1-1 Section 4.2.3 |
| E1-1 | E1-1 Data point 16 (g) |
E1-1 Disclosure Undertakings excluded from Paris-aligned Benchmarks |
E1-1 Legislative reference Pillar 3, Benchmark Regulation reference |
E1-1 Section Not material for L'Oréal |
| E1-4 | E1-4 Data point34 |
E1-4 Disclosure GHG emission reduction targets |
E1-4 Legislative reference SFDR, Pillar 3, Benchmark Regulation reference |
E1-4 Section 4.2.3.1 |
| E1-5 | E1-5 Data point 37 |
E1-5 Disclosure Energy consumption and mix |
E1-5 Legislative reference SFDR |
E1-5 Section 4.2.5.2 |
| E1-5 | E1-5 Data point 38 |
E1-5 Disclosure Energy consumption from fossil sources disaggregated by sources |
E1-5 Legislative reference SFDR |
E1-5 Section 4.2.5.2 |
| E1-5 | E1-5 Data point 40-43 |
E1-5 Disclosure Energy intensity associated with activities in high climate impact sectors |
E1-5 Legislative reference SFDR |
E1-5 Section 4.2.5.2 |
| E1-6 | E1-6 Data point 44 |
E1-6 Disclosure Gross Scopes 1, 2 & 3 and Total GHG emissions |
E1-6 Legislative reference SFDR, Pillar 3, Benchmark Regulation reference |
E1-6 Section 4.2.5.3 |
| E1-6 | E1-6 Data point 53-55 |
E1-6 Disclosure Gross GHG emissions intensity |
E1-6 Legislative reference SFDR, Pillar 3, Benchmark Regulation reference |
E1-6 Section 4.2.5.3 |
| E1-7 | E1-7 Data point 56 |
E1-7 Disclosure GHG removals and carbon credits |
E1-7 Legislative reference EU Climate Law reference |
E1-7 Section Not material for L'Oréal |
| E1-9 | E1-9 Data point 66 |
E1-9 Disclosure Exposure of the benchmark portfolio to climate-related physical risks |
E1-9 Legislative reference Benchmark Regulation reference |
E1-9 Section Phased |
| E1-9 | E1-9 Data point 66 (a) |
E1-9 Disclosure Disaggregation of monetary amounts by acute and chronic physical risk |
E1-9 Legislative reference Pillar 3 |
E1-9 Section Phased |
| E1-9 | E1-9 Data point 66 (c) |
E1-9 Disclosure Location of significant assets at material physical risk |
E1-9 Legislative reference Pillar 3 |
E1-9 Section Phased |
| E1-9 | E1-9 Data point 67 (c) |
E1-9 Disclosure Breakdown of the carrying value of real estate assets by energy-efficiency classes |
E1-9 Legislative reference Pillar 3 |
E1-9 Section Phased |
| E1-9 | E1-9 Data point 69 |
E1-9 Disclosure Degree of exposure of the portfolio to climate-related opportunities |
E1-9 Legislative reference Benchmark Regulation reference |
E1-9 Section Phased |
| POLLUTION (E2) | ||||
| E2-4 | E2-4 Data point 28 |
E2-4 Disclosure Quantity of material pollutants from Annex II of the E-PRTR regulation |
E2-4 Legislative reference SFDR |
E2-4 Section 4.3.4 |
| WATER RESOURCES (E3) | ||||
| E3-1 | E3-1 Data point 9 |
E3-1 Disclosure Water and marine resources |
E3-1 Legislative reference SFDR |
E3-1 Section 4.4.1.1 |
| E3-1 | E3-1 Data point 13 |
E3-1 Disclosure Dedicated policy |
E3-1 Legislative reference SFDR |
E3-1 Section 4.4.2 |
| E3-1 | E3-1 Data point14 |
E3-1 Disclosure Sustainable oceans and seas |
E3-1 Legislative reference SFDR |
E3-1 Section Not material for L'Oréal |
| E3-4 | E3-4 Data point 28 (c) |
E3-4 Disclosure Total water recycled and reused |
E3-4 Legislative reference SFDR |
E3-4 Section 4.4.4.1 |
| E3-4 | E3-4 Data point 29 |
E3-4 Disclosure Total water consumption in m3 per net revenue on own operations |
E3-4 Legislative reference SFDR |
E3-4 Section 4.4.4.1 |
| BIODIVERSITY (E4) | ||||
| ESRS 2 - IRO 1 - E4 | ESRS 2 - IRO 1 - E4 Data point 16 (a) i |
ESRS 2 - IRO 1 - E4 Disclosure List of material sites in own operations: activities negatively affecting biodiversity |
ESRS 2 - IRO 1 - E4 Legislative reference SFDR |
ESRS 2 - IRO 1 - E4 Section Not material for L'Oréal |
| ESRS 2 - IRO 1 - E4 | ESRS 2 - IRO 1 - E4 Data point 16 (b) |
ESRS 2 - IRO 1 - E4 Disclosure Identification of material negative impacts with regards to land degradation, desertification or soil sealing |
ESRS 2 - IRO 1 - E4 Legislative reference SFDR |
ESRS 2 - IRO 1 - E4 Section Not material for L'Oréal |
| ESRS 2 - IRO 1 - E4 | ESRS 2 - IRO 1 - E4 Data point16 (c) |
ESRS 2 - IRO 1 - E4 Disclosure Operations that affect threatened species |
ESRS 2 - IRO 1 - E4 Legislative reference SFDR |
ESRS 2 - IRO 1 - E4 Section Not material for L'Oréal |
| E4 | E4 Data point 24 (b) |
E4 Disclosure Sustainable land/agriculture practices or policies |
E4 Legislative reference SFDR |
E4 Section 4.5.2/4.9.2.2 |
| E4 | E4 Data point24 (c) |
E4 Disclosure Sustainable oceans/seas practices or policies |
E4 Legislative reference SFDR |
E4 Section Not material for L'Oréal |
| E4 | E4 Data point24 (d) |
E4 Disclosure Policies to address deforestation |
E4 Legislative reference SFDR |
E4 Section 4.5.2/4.9.2.2 |
| RESOURCE USE AND CIRCULAR ECONOMY (E5) | ||||
| E5-5 | E5-5 Data point37 (d) |
E5-5 Disclosure Non-recycled waste |
E5-5 Legislative reference SFDR |
E5-5 Section 4.6.4.2 |
| E5-5 | E5-5 Data point 39 |
E5-5 Disclosure Hazardous waste |
E5-5 Legislative reference SFDR |
E5-5 Section 4.6.4.2 |
| E5-5 | E5-5 Data point 39 |
E5-5 Disclosure Radioactive waste |
E5-5 Legislative reference SFDR |
E5-5 Section Not material for L'Oréal |
| OWN WORKFORCE (S1) | ||||
| ESRS 2 - SBM3 - S1 | ESRS 2 - SBM3 - S1 Data point 14 (f) |
ESRS 2 - SBM3 - S1 Disclosure Risk of incidents of forced labour |
ESRS 2 - SBM3 - S1 Legislative reference SFDR |
ESRS 2 - SBM3 - S1 Section Not material for L'Oréal |
| ESRS 2 - SBM3 - S1 | ESRS 2 - SBM3 - S1 Data point14 (g) |
ESRS 2 - SBM3 - S1 Disclosure Risk of incidents of child labour |
ESRS 2 - SBM3 - S1 Legislative reference SFDR |
ESRS 2 - SBM3 - S1 Section Not material for L'Oréal |
| S1-1 | S1-1 Data point 20 |
S1-1 Disclosure Human rights policy commitments |
S1-1 Legislative reference SFDR |
S1-1 Section 4.7.2.1.1/ 4.7.4.1.3 |
| S1-1 | S1-1 Data point 21 |
S1-1 Disclosure Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 |
S1-1 Legislative reference Benchmark Regulation reference |
S1-1 Section 4.7.2.1.1 |
| S1-1 | S1-1 Data point22 |
S1-1 Disclosure Processes and measures for preventing trafficking in human beings |
S1-1 Legislative reference SFDR |
S1-1 Section Not material for L'Oréal |
| S1-1 | S1-1 Data point23 |
S1-1 Disclosure Workplace accident prevention policy or management system |
S1-1 Legislative reference SFDR |
S1-1 Section 4.7.2.1.3/ 4.7.2.2.3 |
| S1-3 | S1-3 Data point 32 (c) |
S1-3 Disclosure Availability of a grievance/complaints handling mechanism |
S1-3 Legislative reference SFDR |
S1-3 Section 4.7.1.2/4.13.2 |
| S1-14 | S1-14 Data point 88 b-c |
S1-14 Disclosure Number of fatalities and number and rate of work-related accidents |
S1-14 Legislative reference SFDR, Benchmark Regulation reference |
S1-14 Section 4.7.5.6.1 |
| S1-14 | S1-14 Data point 88 (e) |
S1-14 Disclosure Number of days lost to injuries, accidents, fatalities or illness |
S1-14 Legislative reference SFDR |
S1-14 Section 4.7.5.6.1 |
| S1-16 | S1-16 Data point97 (a) |
S1-16 Disclosure Unadjusted gender pay gap |
S1-16 Legislative reference SFDR, Benchmark Regulation reference |
S1-16 Section 4.7.5.7 |
| S1-16 | S1-16 Data point 97 (b) |
S1-16 Disclosure Excessive CEO pay ratio |
S1-16 Legislative reference SFDR |
S1-16 Section 4.7.5.7 |
| S1-17 | S1-17 Data point 103 (a) |
S1-17 Disclosure Incidents of discrimination |
S1-17 Legislative reference SFDR |
S1-17 Section 4.7.5.8 |
| S1-17 | S1-17 Data point 104 |
S1-17 Disclosure Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
S1-17 Legislative reference SFDR, Benchmark Regulation reference |
S1-17 Section 4.7.5.8 |
| WORKERS IN THE VALUE CHAIN (S2) | ||||
| ESRS 2 - SBM3 - S2 | ESRS 2 - SBM3 - S2 Data point11 |
ESRS 2 - SBM3 - S2 Disclosure Significant risk of child labour or forced labour in the value chain |
ESRS 2 - SBM3 - S2 Legislative reference SFDR |
ESRS 2 - SBM3 - S2 Section 4.1.3.2/4.9.1.1 |
| S2-1 | S2-1 Data point 17 |
S2-1 Disclosure Human rights policy commitments |
S2-1 Legislative reference SFDR |
S2-1 Section 4.9.2.1 |
| S2-1 | S2-1 Data point 17 |
S2-1 Disclosure Policies related to value chain workers |
S2-1 Legislative reference SFDR |
S2-1 Section 4.9.2.1 |
| S2-1 | S2-1 Data point 19 |
S2-1 Disclosure Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
S2-1 Legislative reference SFDR, Benchmark Regulation reference |
S2-1 Section 4.9.2.1 |
| S2-1 | S2-1 Data point 19 |
S2-1 Disclosure Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 |
S2-1 Legislative reference Benchmark Regulation reference |
S2-1 Section 4.9.2.1 |
| S2-4 | S2-4 Data point 36 |
S2-4 Disclosure Human rights issues and incidents connected to the upstream and downstream value chain |
S2-4 Legislative reference SFDR |
S2-4 Section 3.5.4.1 |
| AFFECTED COMMUNITIES (S3) | ||||
| S3-1 | S3-1 Data point 16 |
S3-1 Disclosure Human rights policy commitments |
S3-1 Legislative reference SFDR |
S3-1 Section 4.9.2.1 |
| S3-1 | S3-1 Data point 17 |
S3-1 Disclosure Non-respect of UNGPs on Business and Human Rights, ILO principles and/or OECD guidelines |
S3-1 Legislative reference SFDR, Benchmark Regulation reference |
S3-1 Section 4.9.2.1 |
| S3-4 | S3-4 Data point 36 |
S3-4 Disclosure Human rights issues and incidents |
S3-4 Legislative reference SFDR |
S3-4 Section N/A |
| CONSUMERS AND END-USERS (S4) | ||||
| S4-1 | S4-1 Data point 16 |
S4-1 Disclosure Policies related to consumers and end-users |
S4-1 Legislative reference SFDR |
S4-1 Section
|
| S4-1 | S4-1 Data point 17 |
S4-1 Disclosure Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
S4-1 Legislative reference SFDR, Benchmark Regulation reference |
S4-1 Section N/A |
| S4-4 | S4-4 Data point 35 |
S4-4 Disclosure Human rights issues and incidents |
S4-4 Legislative reference SFDR |
S4-4 Section N/A |
| BUSINESS CONDUCT (G1) | ||||
| G1-1 | G1-1 Data point10 |
G1-1 Disclosure United Nations Convention against Corruption |
G1-1 Legislative reference SFDR |
G1-1 Section Not material for L'Oréal |
| G1-1 | G1-1 Data point 10 (d) |
G1-1 Disclosure Protection of whistleblowers |
G1-1 Legislative reference SFDR |
G1-1 Section 4.13.2.1/ 4.13.3.1 |
| G1-4 | G1-4 Data point 24 (a) |
G1-4 Disclosure Fines for violation of anti-corruption and anti-bribery laws |
G1-4 Legislative reference SFDR, Benchmark Regulation reference |
G1-4 Section Not material for L'Oréal |
| G1-4 | G1-4 Data point 24 (b) |
G1-4 Disclosure Standards of anti-corruption and anti-bribery |
G1-4 Legislative reference SFDR |
G1-4 Section Not material for L'Oréal |
