2025 Universal Registration Document

4. Sustainability Report

This diagram presents the governance organisation for corporate responsibility at L'Oréal Group, structured across several hierarchical levels.

Level 1 — Supervisory body:

  • Board of Directors (and its Specialised Committees)

Level 2 — Executive leadership:

  • Chief Executive Officer, reporting to the Board of Directors

Level 3 — Operational oversight:

  • Executive Committee, including the Chief Corporate Responsibility Officer, reporting to the Executive Committee

Level 4 — Coordination structures:

  • Internal sustainability committees, including the L'Oréal for the Future Committee at Executive Committee level
  • Sustainability Leaders Network

Level 5 — Territorial and business network (reporting to the Sustainability Leaders Network):

  • Zones
  • Divisions
  • Business
  • Countries (reporting to Zones)
  • Brands (reporting to Divisions)

4.1.2 The L'Oréal for the Future sustainability programme

L'Oréal’s sustainability ambition is a fundamental component of the Company’s strategy, characterised by progressive and ambitious initiatives. The initial approach, Sharing Beauty With All, which was launched in 2013, laid the foundations for integrating sustainability across the Group’s entire value chain. This programme has brought significant progress, in particular an 81% reduction in carbon emissions and a 49% reduction in water consumption at L'Oréal's production and distribution sites between 2005 and 2020.

In 2020, the Group introduced the L'Oréal for the Future programme, aimed at transforming the Group's activities while respecting the environment, supporting its ecosystem of partners in their own sustainable transition and helping to solve social challenges. Thanks to this programme, by 2024, L'Oréal had already achieved 97% renewable energy on its operated sites(1) and 92% of formula ingredients and biosourced packaging materials were traceable and from sustainable sources. 

Faced with a constantly changing global context requiring companies to continually adapt their sustainability strategies, L'Oréal conducted a strategic review of the L'Oréal for the Future programme, which involved realigning certain targets in early 2025. This proactive approach has proven essential in view of the rapid development of scientific knowledge, tightening of regulations (in particular the CSRD) and the maturity of the objectives in place since 2020. The review was conducted in close collaboration with internal and external experts, based on the 2024 double materiality assessment as well as the most recent scientific data, and gave rise to an updated roadmap. Validated by General Management and presented to the Board of Directors and then to shareholders at the Annual General Meeting in April 2025, it has enabled L'Oréal to step up its action and focus its resources on the highest priority issues.