| CSRD scope | |||||
|---|---|---|---|---|---|
| ESRS | Section | Scope covered | Type of coverage | 2025 coverage | Exclusions and clarifications |
| E5-4 – Resource inflows (ingredients) | 4.6.4.1 | Ingredients of finished products (including testers, samples and trial sizes) manufactured or subcontracted | Units produced | 97% |
Exclusions:
Included manually: manufacturing facilities in India |
| E5-5 – Resource outflows (waste) | 4.6.4.2 | L'Oréal Groupe operated sites(1) | Surface area of sites operated by L’Oréal Groupe | 99.9% |
Exclusion: Dr G, Color Wow, Medik8 Estimates: stores and administrative and research sites with fewer than 50 employees NB: includes all L'Oréal goods destroyed by suppliers, subcontractors or warehouses/3PLs at the site's request and expense |
| E5-5 – Resource outflows (packaging) | 4.6.4.2 | 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 |
| S1-6 – Characteristics of the undertaking's employees | 4.8.5.1 | Own workforce | Statutory employees | 98% |
Exclusions: Aēsop (non-consolidated entities), Yesskin, Dr G, Color Wow, Medik8 Included on a proportionate basis: Luxury of Retail, Centre Thermal de La Roche Posay, Real Campus by L'Oréal (hairstyling and entrepreneurship school) |
| S1-8 – Collective bargaining coverage and social dialogue | 4.8.5.2 | Own workforce | Statutory employees in the European Economic Area | 99% | |
| S1-9 – Diversity | 4.8.5.3 | Own workforce | Statutory employees | 98% | |
| S1-10 – Adequate wages | 4.8.5.4 | Own workforce | Statutory employees | 98% | |
| S1-12 – Persons with disabilities | 4.8.5.5 | Own workforce | Statutory employees | 98% | |
| S1-14 – Health and safety | 4.8.5.6 | L'Oréal Groupe operated sites(1), including sales teams for mobile staff and stores for in-store beauty advisors managed by L'Oréal (employees and non-employees treated as part of the workforce) | Statutory employees | 98% | Exclusions: Aēsop (non-consolidated entities), Yesskin, Dr G, Color Wow, Medik8 |
| S1-16 – Remuneration | 4.8.5.7 | Own workforce | Statutory employees | 98% | Exclusions: Aēsop (non-consolidated entities), Yesskin, Dr G, Color Wow, Medik8, Luxury of Retail, Centre Thermal de La Roche Posay, Real Campus by L'Oréal (hairstyling and entrepreneurship school) |
| S1-17 – Human rights | 4.8.5.8 | Employees and non-employees in the workforce | - | 99% | Color Wow, Medik8 |
| G1-6 – Payment practices | 4.13.2.2 | Payments outside the Group | - | 99% | Exclusions: Aēsop (non-consolidated entities), Dr G, Color Wow, Medik8 |
(1) Operated sites: operated sites correspond to all Group sites, irrespective of their purpose, except for sites typically with fewer than 50 employees. This includes stores for which L’Oréal has a directly-held electricity subscription. Sub-contracted distribution centres are not considered to be operated by the Group or under its operational control.
