| CSRD scope | |||||
|---|---|---|---|---|---|
| ESRS | Section | Scope covered | Type of coverage | 2025 coverage | Exclusions and clarifications |
| E1-5 – Energy | 4.2.5.2 | L'Oréal Groupe operated sites(1) | Surface area of sites operated by L’Oréal Groupe | 99% |
Exclusion: Dr G, Color Wow, Medik8 Estimates: stores for which L’Oréal does not have a directly-held electricity subscription and administrative and research sites with fewer than 50 employees |
| E2-5 – Pollution (COD, NMVOC) |
4.3.4.1 4.3.4.2 |
Manufacturing facilities | Units produced | 99.9% |
Exclusion: Medik8 Estimates for NMVOC: manufacturing facilities using small quantities of solvent are extrapolated on the basis of facilities monitoring pollution measurements (estimated at 8%) |
|
E2-4 – Pollution (Microplastics) E2-5 – Pollution (SVHC) |
4.7.4 | Ingredients of finished products (including testers, samples and trial sizes) manufactured or subcontracted | Units produced | 97% |
Exclusions:
Included manually: manufacturing facilities in India |
| E3-4 – Water | 4.4.4.1 | L'Oréal Groupe operated sites(1) | Surface area of sites operated by L’Oréal Groupe | 99% |
Exclusion: Dr G, Color Wow, Medik8 (administrative sites) Estimates: stores and administrative and research sites with fewer than 50 employees |
| E3-4 – Water Water-saving products | 4.5.4.1 | Group subsidiaries and brands | Units billed | 99% | Exclusion: Dr G, Color Wow, Medik8 |
| E4 – Biodiversity Nature | 4.5.4.1 | Ingredients of finished products (including testers, samples and trial sizes) manufactured or subcontracted | Units produced | 97% |
Exclusions:
Included manually: manufacturing facilities in India |
| E5-4 – Resource inflows (packaging) | 4.6.4.1 | Primary and secondary packaging for finished products (including testers, samples and trial sizes) manufactured or subcontracted | Units produced | 98% |
Exclusions:
Included manually: manufacturing facilities in India |
| E5-4 – Resource inflows (packaging intensity) | Primary and secondary packaging of finished products (including testers, samples and trial sizes) manufactured or subcontracted and ingredients of finished products (including testers, samples and trial sizes) manufactured or subcontracted | Units produced | 91% |
Exclusions:
|
|
