2025 Universal Registration Document

4.1.3.3 Findings of the material topics

The results of the double materiality assessment are presented in this section by topic and sub-topic in accordance with the CSRD's European Sustainability Reporting Standards (ESRS). The identification of material impacts, risks and opportunities (IROs), presented in this assessment, provides key information about L'Oréal's resilience in the face of sustainable development challenges. Their presentation is organised according to their materiality along L'Oréal's value chain. Each dedicated section begins with a detailed presentation of material IROs.

L'Oréal’s resilience in the face of sustainability challenges
Topics	Material subtopics	Relevant chapter	ESRS		Upstream Sourcing raw materials	L'Oréal's own activities Research & Innovation Production Design and Marketing	Downstream Distribution Product use and end-of-life
CLIMATE CHANGE	CLIMATE CHANGE Material subtopics Climate change adaptation	CLIMATE CHANGE Relevant chapter 4.2	CLIMATE CHANGE ESRS E1	CLIMATE CHANGE	CLIMATE CHANGE Upstream Sourcing raw materials CLIMATE CHANGE
	Topics Climate change adaptation			Material subtopics	Relevant chapter CLIMATE CHANGE
	Topics Energy			Material subtopics	Relevant chapter	ESRS CLIMATE CHANGE
POLLUTION	POLLUTION Material subtopics Pollution of air	POLLUTION Relevant chapter 4.3	POLLUTION ESRS E2	POLLUTION	POLLUTION Upstream Sourcing raw materials POLLUTION		POLLUTION L'Oréal's own activities Research & Innovation Production Design and Marketing
	Topics Pollution of water			Material subtopics	Relevant chapter POLLUTION
	Topics Substances of concern			Material subtopics	ESRS	POLLUTION	IRO
	Topics Substances of very high concern			Material subtopics	Relevant chapter	ESRS POLLUTION
	Topics Microplastics			Material subtopics	Relevant chapter	ESRS POLLUTION
WATER RESOURCES	WATER RESOURCES Material subtopics Water consumption	WATER RESOURCES Relevant chapter 4.4	WATER RESOURCES ESRS E3	WATER RESOURCES	WATER RESOURCES Upstream Sourcing raw materials WATER RESOURCES		WATER RESOURCES L'Oréal's own activities Research & Innovation Production Design and Marketing
WATER RESOURCES	Topics Water withdrawal	WATER RESOURCES Relevant chapter 4.4	WATER RESOURCES ESRS E3	Material subtopics	Relevant chapter WATER RESOURCES
BIODIVERSITY AND ECOSYSTEMS	BIODIVERSITY AND ECOSYSTEMS Material subtopics Impacts on the extent and condition of ecosystems	BIODIVERSITY AND ECOSYSTEMS Relevant chapter 4.5	BIODIVERSITY AND ECOSYSTEMS ESRS E4	BIODIVERSITY AND ECOSYSTEMS	BIODIVERSITY AND ECOSYSTEMS Upstream Sourcing raw materials BIODIVERSITY AND ECOSYSTEMS	BIODIVERSITY AND ECOSYSTEMS L'Oréal's own activities Research & Innovation Production Design and Marketing	BIODIVERSITY AND ECOSYSTEMS Downstream Distribution Product use and end-of-life
	Topics Impacts and dependencies on ecosystem services			Material subtopics	Relevant chapter BIODIVERSITY AND ECOSYSTEMS	ESRS
	Topics Biodiversity loss due to land-use change, freshwater-use change or sea-use change			Material subtopics	Relevant chapter BIODIVERSITÉ ET ÉCOSYSTÈMES	ESRS
	Topics Perte de biodiversité due à l’exploitation directe			Material subtopics	Relevant chapter BIODIVERSITY AND ECOSYSTEMS	ESRS
RESOURCE USE AND CIRCULAR ECONOMY	RESOURCE USE AND CIRCULAR ECONOMY Material subtopics Resource inflows: formulas and packaging	RESOURCE USE AND CIRCULAR ECONOMY Relevant chapter 4.6	RESOURCE USE AND CIRCULAR ECONOMY ESRS E5	RESOURCE USE AND CIRCULAR ECONOMY	RESOURCE USE AND CIRCULAR ECONOMY Upstream Sourcing raw materials RESOURCE USE AND CIRCULAR ECONOMY		RESOURCE USE AND CIRCULAR ECONOMY L'Oréal's own activities Research & Innovation Production Design and Marketing
	Topics Resource outflows: formulas and packaging			Material subtopics	Relevant chapter	ESRS RESOURCE USE AND CIRCULAR ECONOMY
	Topics Waste from operations			Material subtopics	Relevant chapter	ESRS RESOURCE USE AND CIRCULAR ECONOMY
WORKFORCE	WORKFORCE Material subtopics Working conditions	WORKFORCE Relevant chapter 4.7	WORKFORCE ESRS S1	WORKFORCE	WORKFORCE Upstream Sourcing raw materials	WORKFORCE L'Oréal's own activities Research & Innovation Production Design and Marketing WORKFORCE	WORKFORCE Downstream Distribution Product use and end-of-life
	Topics Employee well-being and retention			Material subtopics	ESRS	WORKFORCE	IRO
	Topics Diversity, equity and inclusion			Material subtopics	ESRS	WORKFORCE	IRO
PRIVACY AND PERSONAL DATA PROTECTION	PRIVACY AND PERSONAL DATA PROTECTION Material subtopics Protection of employee privacy	PRIVACY AND PERSONAL DATA PROTECTION Relevant chapter 4.8	PRIVACY AND PERSONAL DATA PROTECTION ESRS S1/S4	PRIVACY AND PERSONAL DATA PROTECTION	PRIVACY AND PERSONAL DATA PROTECTION Upstream Sourcing raw materials	PRIVACY AND PERSONAL DATA PROTECTION L'Oréal's own activities Research & Innovation Production Design and Marketing PRIVACY AND PERSONAL DATA PROTECTION	PRIVACY AND PERSONAL DATA PROTECTION Downstream Distribution Product use and end-of-life
PRIVACY AND PERSONAL DATA PROTECTION	Topics Protection of consumer privacy	PRIVACY AND PERSONAL DATA PROTECTION Relevant chapter 4.8	PRIVACY AND PERSONAL DATA PROTECTION ESRS S1/S4	Material subtopics	Relevant chapter	ESRS	PRIVACY AND PERSONAL DATA PROTECTION
HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES	HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES Material subtopics Labour rights	HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES Relevant chapter 4.9	HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES ESRS S2/S3	HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES	HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES Upstream Sourcing raw materials HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES	HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES L'Oréal's own activities Research & Innovation Production Design and Marketing	HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES Downstream Distribution Product use and end-of-life HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES
	Topics Working conditions			Material subtopics	Relevant chapter HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES	ESRS	HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES
	Topics Rights of indigenous peoples			Material subtopics	Relevant chapter HUMAN RIGHTS IN THE VALUE CHAIN AND COMMUNITIES	ESRS
PRODUCT SAFETY	PRODUCT SAFETY Material subtopics Personal safety of consumers	PRODUCT SAFETY Relevant chapter 4.10	PRODUCT SAFETY ESRS S4	PRODUCT SAFETY	PRODUCT SAFETY Upstream Sourcing raw materials	PRODUCT SAFETY L'Oréal's own activities Research & Innovation Production Design and Marketing	PRODUCT SAFETY Downstream Distribution Product use and end-of-life PRODUCT SAFETY
RESPONSIBLE LABELLING AND CONSUMPTION	RESPONSIBLE LABELLING AND CONSUMPTION Material subtopics Access to quality information	RESPONSIBLE LABELLING AND CONSUMPTION Relevant chapter 4.11	RESPONSIBLE LABELLING AND CONSUMPTION ESRS S4	RESPONSIBLE LABELLING AND CONSUMPTION	RESPONSIBLE LABELLING AND CONSUMPTION Upstream Sourcing raw materials	RESPONSIBLE LABELLING AND CONSUMPTION L'Oréal's own activities Research & Innovation Production Design and Marketing	RESPONSIBLE LABELLING AND CONSUMPTION Downstream Distribution Product use and end-of-life RESPONSIBLE LABELLING AND CONSUMPTION
RESPONSIBLE MARKETING AND ADVERTISING	RESPONSIBLE MARKETING AND ADVERTISING Material subtopics Responsible marketing practices	RESPONSIBLE MARKETING AND ADVERTISING Relevant chapter 4.12	RESPONSIBLE MARKETING AND ADVERTISING ESRS S4	RESPONSIBLE MARKETING AND ADVERTISING	RESPONSIBLE MARKETING AND ADVERTISING Upstream Sourcing raw materials	RESPONSIBLE MARKETING AND ADVERTISING L'Oréal's own activities Research & Innovation Production Design and Marketing	RESPONSIBLE MARKETING AND ADVERTISING Downstream Distribution Product use and end-of-life RESPONSIBLE MARKETING AND ADVERTISING
BUSINESS CONDUCT	BUSINESS CONDUCT Material subtopics Corporate culture	BUSINESS CONDUCT Relevant chapter 4.13	BUSINESS CONDUCT ESRS G1	BUSINESS CONDUCT	BUSINESS CONDUCT Upstream Sourcing raw materials	BUSINESS CONDUCT L'Oréal's own activities Research & Innovation Production Design and Marketing BUSINESS CONDUCT	BUSINESS CONDUCT Downstream Distribution Product use and end-of-life
	Topics Protection of whistleblowers			Material subtopics	Relevant chapter BUSINESS CONDUCT
	Topics Management of relationships with suppliers			Material subtopics	Relevant chapter BUSINESS CONDUCT	ESRS

2025 Universal Registration Document

4. Sustainability Report

4.1.3.3 Findings of the material topics