2025 Universal Registration Document

4. Sustainability Report

Site-related environmental indicators

The Operations Department is responsible for the environmental metrics for Group sites. Environmental metrics are reported monthly by each entity in the L'Oréal GRAAL consolidation reporting tool, which is available in each country where a L'Oréal subsidiary is located.

E1-5 – Energy

GRAAL output data are reprocessed and supplemented centrally to comply with the CSRD through:

  • higher heating value converted to lower heating value (source: ADEME);
  • data collection to identify stores with power contracts and their annual consumption;
  • estimated electricity consumption for stores for which L'Oréal does not have a directly-held electricity subscription: surface areas are taken from the property database (Portfolio); and known consumption for stores for which L'Oréal has a directly-held power supply agreement is used;
  • estimated electricity and gas consumption for L’Oréal’s sites with fewer than 50 employees: surface areas are taken from the property database (Portfolio); and known consumption for administrative sites with more than 50 employees is used.

For energy estimates, L'Oréal assumes that 100% of this estimated energy is non-renewable.