2024 universal registration document

7.4.3.6 Summary tables of performance conditions for outstanding ACAs plans

(1) A site must meet the following criteria: Direct CO₂ (Scope 1) = 0, with the specific exception of the gas used for catering, the fuel oil used for sprinkler tests, the fuel oil (or diesel) used temporarily by backup units, fossil energy consumed during maintenance of on-site renewable facilities and cooling gas leaks if they are lower than 130 tonnes CO₂ eq./year; and indirect market-based CO₂ (Scope 2) = 0. It should be noted that renewable energy sources no longer need to be located less than 500 kilometres from the site.
(2) Cumulatively since 2020, the year the L’Oréal for the Future programme was launched. Following the achievement of this target in 2023, a new objective has been defined, starting in 2023 (for the 2023 Plan), then renewed in 2024 (for the 2024 Plan): 2 million people will benefit annually from the social commitment programmes of our brands. For information purposes, by the end of 2024, approximately 12 million people had benefitted from the Group’s brands’ social commitment programmes since 2020.
* The panel consists of the following companies: Unilever, Procter & Gamble, Estée Lauder, Shiseido, Beiersdorf, Kenvue, Henkel, LVMH, Kao, Coty.

ACAS PLAN OF 13 OCTOBER 2022	2023	2024	2025
80% based on financial performance criteria, split evenly between:	80% based on financial performance criteria, split evenly between: 2023	80% based on financial performance criteria, split evenly between: 2024	80% based on financial performance criteria, split evenly between: 2025
growth in like-for-like sales as compared to a panel ofcompetitors*	growth in like-for-like sales as compared to a panel ofcompetitors* 2023 +5.8 points (+11%/ +5.2%)	growth in like-for-like sales as compared to a panel ofcompetitors* 2024 +2 points (+5.1%/ +3.1%)	growth in like-for-like sales as compared to a panel ofcompetitors* 2025 pending
change in the Group’s operating profit	change in the Group’s operating profit 2023 +9.20% (7,456.9/ 8,143.3)	change in the Group’s operating profit 2024 +6.68% (8,143.3/ 8,687.5)	change in the Group’s operating profit 2025 pending
20% based on non-financial performance criteria, of which:	20% based on non-financial performance criteria, of which: 2023	20% based on non-financial performance criteria, of which: 2024	20% based on non-financial performance criteria, of which: 2025
15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme.	15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme. 2023	15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme. 2024	15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme. 2025
- % of sites achieving 100% renewable energy (formerly referred to as "carbon neutral"⁽¹⁾)	- % of sites achieving 100% renewable energy (formerly referred to as "carbon neutral"⁽¹⁾) 2023 77%	- % of sites achieving 100% renewable energy (formerly referred to as "carbon neutral"⁽¹⁾) 2024 96%	- % of sites achieving 100% renewable energy (formerly referred to as "carbon neutral"⁽¹⁾) 2025 pending
- % of our formula ingredients that are biobased, traceable and come from sustainable sources	- % of our formula ingredients that are biobased, traceable and come from sustainable sources 2023 93%	- % of our formula ingredients that are biobased, traceable and come from sustainable sources 2024 92%	- % of our formula ingredients that are biobased, traceable and come from sustainable sources 2025 pending
- % of plastic packaging that comes from either recycled or biobased sources	- % of plastic packaging that comes from either recycled or biobased sources 2023 32%	- % of plastic packaging that comes from either recycled or biobased sources 2024 37%	- % of plastic packaging that comes from either recycled or biobased sources 2025 pending
- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 3 million by 2030	- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 3 million by 2030 2023 4 million	- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 3 million by 2030 2024 >4.5 million	- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 3 million by 2030 2025 pending
5% depends on the gender balance within strategic positions, including the Executive Committee.	5% depends on the gender balance within strategic positions, including the Executive Committee. 2023 48% women	5% depends on the gender balance within strategic positions, including the Executive Committee. 2024 49% women	5% depends on the gender balance within strategic positions, including the Executive Committee. 2025 pending
ACAS PLAN OF 12 OCTOBER 2023	ACAS PLAN OF 12 OCTOBER 202320232024	ACAS PLAN OF 12 OCTOBER 202320242025	ACAS PLAN OF 12 OCTOBER 202320252026
80% based on financial performance criteria, split evenly between: growth in like-for-like sales as compared to a panel of competitors* change in the Group’s consolidated operating profit	80% based on financial performance criteria, split evenly between: growth in like-for-like sales as compared to a panel of competitors* change in the Group’s consolidated operating profit 2023 +2 points (+5.1%/ +3.1%) +6.68% (8,143.3/ 8,687.5)	80% based on financial performance criteria, split evenly between: growth in like-for-like sales as compared to a panel of competitors* change in the Group’s consolidated operating profit 2024 pending	80% based on financial performance criteria, split evenly between: growth in like-for-like sales as compared to a panel of competitors* change in the Group’s consolidated operating profit 2025 pending
20% based on non-financial performance criteria, of which:	20% based on non-financial performance criteria, of which: 2023	20% based on non-financial performance criteria, of which: 2024	20% based on non-financial performance criteria, of which: 2025
15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme	15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme 2023	15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme 2024	15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme 2025
- % of sites achieving 100% renewable energy (formerly referred to as "carbon neutral"⁽¹⁾)	- % of sites achieving 100% renewable energy (formerly referred to as "carbon neutral"⁽¹⁾) 2023 96%	- % of sites achieving 100% renewable energy (formerly referred to as "carbon neutral"⁽¹⁾) 2024 pending	- % of sites achieving 100% renewable energy (formerly referred to as "carbon neutral"⁽¹⁾) 2025 pending
- % of our formula ingredients that are biobased, traceable and come from sustainable sources	- % of our formula ingredients that are biobased, traceable and come from sustainable sources 2023 92%	- % of our formula ingredients that are biobased, traceable and come from sustainable sources 2024 pending	- % of our formula ingredients that are biobased, traceable and come from sustainable sources 2025 pending
- % of plastic packaging that comes from either recycled or biobased sources	- % of plastic packaging that comes from either recycled or biobased sources 2023 37%	- % of plastic packaging that comes from either recycled or biobased sources 2024 pending	- % of plastic packaging that comes from either recycled or biobased sources 2025 pending
- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 12 million by 2026⁽²⁾	- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 12 million by 2026⁽²⁾ 2023 >4.5 million	- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 12 million by 2026⁽²⁾ 2024 pending	- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 12 million by 2026⁽²⁾ 2025 pending
5% depends on the gender balance within strategic positions, including the Executive Committee.	5% depends on the gender balance within strategic positions, including the Executive Committee. 2023 49%	5% depends on the gender balance within strategic positions, including the Executive Committee. 2024 pending	5% depends on the gender balance within strategic positions, including the Executive Committee. 2025 pending
ACAS PLAN OF 10 OCTOBER 2024	ACAS PLAN OF 10 OCTOBER 202420232025	ACAS PLAN OF 10 OCTOBER 202420242026	ACAS PLAN OF 10 OCTOBER 202420252027
80% based on financial performance criteria, split evenly between: growth in like-for-like sales as compared to a panel of competitors* change in the Group’s consolidated operating profit	80% based on financial performance criteria, split evenly between: growth in like-for-like sales as compared to a panel of competitors* change in the Group’s consolidated operating profit 2023 pending	80% based on financial performance criteria, split evenly between: growth in like-for-like sales as compared to a panel of competitors* change in the Group’s consolidated operating profit 2024 pending	80% based on financial performance criteria, split evenly between: growth in like-for-like sales as compared to a panel of competitors* change in the Group’s consolidated operating profit 2025 pending
20% based on non-financial performance criteria, of which:	20% based on non-financial performance criteria, of which:2023	20% based on non-financial performance criteria, of which:2024	20% based on non-financial performance criteria, of which:2025
15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme	15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme 2023 pending	15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme 2024 pending	15% linked to the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme 2025 pending
- % of renewable energy achieved by sites operated by the Group	- % of renewable energy achieved by sites operated by the Group 2023 pending	- % of renewable energy achieved by sites operated by the Group 2024 pending	- % of renewable energy achieved by sites operated by the Group 2025 pending
- % of plastic packaging that comes from either recycled or biobased sources	- % of plastic packaging that comes from either recycled or biobased sources 2023 pending	- % of plastic packaging that comes from either recycled or biobased sources 2024 pending	- % of plastic packaging that comes from either recycled or biobased sources 2025 pending
- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 18 million by 2027⁽²⁾	- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 18 million by 2027⁽²⁾ 2023 pending	- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 18 million by 2027⁽²⁾ 2024 pending	- number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 18 million by 2027⁽²⁾ 2025 pending
5% depends on the gender balance within strategic positions, including the Executive Committee.	5% depends on the gender balance within strategic positions, including the Executive Committee. 2023 pending	5% depends on the gender balance within strategic positions, including the Executive Committee. 2024 pending	5% depends on the gender balance within strategic positions, including the Executive Committee. 2025 pending

2024 universal registration document

7. Information on the Company and the share capital

7.4.3.6 Summary tables of performance conditions for outstanding ACAs plans