2025 Universal Registration Document

4.7.5.7 Health and safety metrics

4.7.5.7.1 Health and safety metrics required by ESRS S1-14

Health and safety metrics required by ESRS S1-14
Key performance indicator	2024	2025
Percentage of own workforce covered by the company's health and safety management system based on legal requirements or recognised standards or guidelines	Percentage of own workforce covered by the company's health and safety management system based on legal requirements or recognised standards or guidelines 2024 100%	Percentage of own workforce covered by the company's health and safety management system based on legal requirements or recognised standards or guidelines 2025 100%
Number of fatalities as a result of work-related injuries and work-related ill health	Number of fatalities as a result of work-related injuries and work-related ill health 2024 0	Number of fatalities as a result of work-related injuries and work-related ill health 2025 0
Number of recordable work-related accidents⁽¹⁾	Number of recordable work-related accidents ⁽¹⁾ 2024 285	Number of recordable work-related accidents ⁽¹⁾ 2025 270
Enlarged Total Incident Rate (eTIR)⁽¹⁾	Enlarged Total Incident Rate (eTIR) ⁽¹⁾ 2024 1.46	Enlarged Total Incident Rate (eTIR) ⁽¹⁾ 2025 1.37

4.7.5.7.2 Other health and safety metrics specific to L'Oréal

Other health and safety metrics specific to L'Oréal
Key performance indicator	2024	2025
Lost Time Injury Rate (LTIR) 0.79	Lost Time Injury Rate (LTIR) 0.79 2024 0.79	Lost Time Injury Rate (LTIR) 0.79 2025 0.67

4.7.5.8 Remuneration metrics (S1-16)

Remuneration metrics (S1-16)
Gross pay gap	2024	2025
Gender pay gap, as a percentage of the average pay level of male employees⁽¹⁾ – excluding beauty advisors	Gender pay gap, as a percentage of the average pay level of male employees ⁽¹⁾ – excluding beauty advisors 2024 2.9%	Gender pay gap, as a percentage of the average pay level of male employees ⁽¹⁾ – excluding beauty advisors 2025 2.5%
Gender pay gap, as a percentage of the average pay level of male employees⁽¹⁾ – beauty advisors only	Gender pay gap, as a percentage of the average pay level of male employees ⁽¹⁾ – beauty advisors only 2024 -9.2%	Gender pay gap, as a percentage of the average pay level of male employees ⁽¹⁾ – beauty advisors only 2025 -1.6% ⁽²⁾

Given the high proportion of beauty advisors in the Group's workforce (almost 25%), two pay gap calculations are made: one excluding beauty advisors and one covering beauty advisors only. The beauty advisor population, which is predominantly represented by women (90%), has the lowest pay levels in the organisation. An adjusted pay gap calculation is also carried out to neutralise any structural variables that may explain gender pay gaps (including the beauty advisor role, but also level of responsibility, seniority, and so on). The adjusted pay gap comes out at 1.6%, more favourable to men.
The decrease in the gross pay gap for beauty consultants in 2025 compared with 2024 is attributable to a more favourable geographical mix – with an increase in the workforce in countries where the gap is narrower – as well as the reduction of the gap in several countries with a large number of employees

Remuneration metrics (S1-16)
Annual total remuneration ratio of the highest paid individual to the median annual total remuneration for all employees (excluding the highest-paid individual)⁽¹⁾ by Region:	2024	2025
Europe	Europe 2024 179	Europe 2025 196
Latin America	Latin America 2024 67	Latin America 2025 71
North America	North America 2024 49	North America 2025 45
North Asia	North Asia 2024 70	North Asia 2025 80
SAPMENA & SSA	SAPMENA & SSA 2024 88	SAPMENA & SSA 2025 82

(1) A pay gap ratio by Region is also published, combining emerging and mature countries with a similar cost of living into homogeneous groups.

4.7.5.9 Incidents, complaints and severe human rights impacts (S1-17)

Incidents, complaints and severe human rights impacts (S1-17)
Key performance indicator	2024	2025
Total number of incidents of discrimination reported, including harassment	Total number of incidents of discrimination reported, including harassment 2024 34	Total number of incidents of discrimination reported, including harassment 2025 25
Number of complaints reported through Speak Up in accordance with paragraph 2 of S1⁽¹⁾	Number of complaints reported through Speak Up in accordance with paragraph 2 of S1 ⁽¹⁾ 2024 23	Number of complaints reported through Speak Up in accordance with paragraph 2 of S1 ⁽¹⁾ 2025 27
Total amount of fines, penalties, and compensation for damages as a result of the incidents and complaints disclosed above	Total amount of fines, penalties, and compensation for damages as a result of the incidents and complaints disclosed above 2024 €0	Total amount of fines, penalties, and compensation for damages as a result of the incidents and complaints disclosed above 2025 €0
Number of severe human rights incidents connected to the company's workforce	Number of severe human rights incidents connected to the company's workforce 2024 0	Number of severe human rights incidents connected to the company's workforce 2025 0
Total amount of fines, penalties and compensation for damages for the incidents described above	Total amount of fines, penalties and compensation for damages for the incidents described above 2024 €0	Total amount of fines, penalties and compensation for damages for the incidents described above 2025 €0

(1) In particular for working conditions, equal treatment and opportunities for all and other work-related rights, excluding cases already reported in the total number of incidents of discrimination reported, including harassment.