This diagram presents the organisation of the Board of Directors and its four specialised committees, with their respective responsibilities in terms of sustainability and governance.
Strategy and Sustainability Committee:
- Defines strategic priorities for sustainability
- Sustainability commitments and action plans
Audit Committee:
- Audit of sustainability reporting processes
- Sustainability risk management, internal control and external audit
Human Resources and Remuneration Committee:
- Remuneration plan including sustainability criteria
- Human Relations Policy
Nominations and Governance Committee:
- Ethics and business culture
- Diversity policy applied to the Board of Directors
The Board of Directors oversees the main material impacts, risks and opportunities for L’Oréal and the value chain (see section 2.3.4 “Involvement of the Board and its Committees in sustainability”), which were examined in detail by the Board and its Committees in 2025.
Participation of Divisions, Regions and support functions
The comprehensive transformation plan affects all Divisions, Regions, functions and business lines. The Chief Executive Officer relies on the commitment of each Executive Committee member in their area of responsibility in ensuring that the Group's strategic sustainability orientations are implemented.
On the Executive Committee, the Chief Corporate Responsibility Officer oversees the development of the sustainability strategy, ensures proper implementation of the L'Oréal for the Future programme, and monitors the consistency of the strategy as applied by the Group's activities. She guides various internal committees on sustainability issues in drawing up roadmaps for the different entities (Operations, Research & Innovation, Divisions, Regions, countries, etc.). The experts responsible for administering the programme participate actively in these committees, setting annual objectives, reviewing assumptions and trends, and overseeing how they are implemented across the value chain.
Action plans on sustainability matters are regularly fine-tuned. A network of dedicated leaders oversees the implementation of the L'Oréal for the Future programme in each Division, Region, function and business line.
The Chief Corporate Responsibility Officer regularly attends Executive Committee meetings to define the key strategic priorities and share progress on the programme.
A strategic transformation driven by all
In order for the transformation strategy to succeed, sustainability is being driven by all of L'Oréal's teams. To that end, all L'Oréal employees undertake dedicated learning programmes. They have access to a comprehensive range of online courses as part of the L'Oréal for the Future programme, made available in 15 languages.
Remuneration structures have been revised at the highest level. Firstly, the variable portion of the Chief Executive Officer's annual remuneration incorporates quantitative and qualitative sustainability targets. In addition to, and consistent with, L'Oréal's strategy, which closely combines economic and social performance, the long-term remuneration of the Chief Executive Officer, as well as that of more than 2,000 other recipients of performance shares, incorporates sustainability performance criteria in addition to financial targets (see section 2.4). Lastly, since 2016, the determination of the variable remuneration of top management, including international brand managers and country managers, has also incorporated non-financial targets aligned with the Group's sustainability objectives.