This reporting system allows all data on work-related accidents within the Group to be collected for L'Oréal employees and temporary workers. Data on work-related accidents are categorised, from fatal accidents (also including deaths due to occupational illness) to first aid. L'Oréal includes all accidents, from fatalities to accidents requiring medical treatment (excluding commuting accidents and first response care) in its frequency and severity rate for accidents at work (eTIR) and in its total number of accidents under the CSRD.
The ISO 45001 certifications covering 94% of manufacturing facilities and the corpus of rules (EHS manual and all associated procedures) applicable to the Group's chief executive officers ensure that 100% of employees are covered by the health and safety management system based on legal requirements and/or recognised standards or guidelines.
The components of remuneration taken into account are the annualised base salary at 31 December, as well as the variable remuneration received during a given year (bonuses, commission and profit sharing) and any long-term incentive (LTI) plans awarded during that year, as calculated at fair value. One-off bonuses, fixed remuneration, shift premiums, car allocations and overtime are not included. For expatriate employees, L'Oréal takes into account the “home country benchmark salary” and the “home country benchmark bonus”, not the remuneration in the host country.
Foreign currencies are converted into euros using the exchange rate at 31 December as set by the Group.
The contracts taken into account in the calculations include apprentices and interns if they are defined as employees under standards applicable to the country. Persons on maternity, parental and long-term sick leave are not included in the calculation.
Due to the high proportion of beauty advisors in the Group's workforce (almost 25%), L'Oréal reports pay gaps for two scopes: one excluding beauty advisors and one covering beauty advisors only. The beauty advisor population, 90% of whom are women, has the lowest pay levels in the Group.
The components of remuneration taken into account are the annualised base salary at 31 December, as well as the variable remuneration received during a given year (bonuses, commission and profit sharing) and any long-term incentive (LTI) plans awarded during that year, as calculated at fair value. One-off bonuses, fixed remuneration, shift premiums, car allocations and overtime are not included. For expatriate employees, L'Oréal takes into account the “home country benchmark salary” and the “home country benchmark bonus”, not the remuneration in the host country.
Foreign currencies are converted into euros using the exchange rate at 31 December as set by the Group.
Expatriates are associated with their home region rather than their host region.
A pay gap ratio by Region is also published, combining emerging and mature countries with a similar cost of living into homogeneous groups.
The Ethics, Risks and Internal Control Department is responsible for social metrics relating to (i) reported incidents and complaints of discrimination, including harassment, and (ii) severe human rights incidents connected to the Company's workforce. It works with the Legal and Compliance Department to identify the fines, penalties and compensation for damages as a result of these incidents and complaints.
Number of incidents/complaints: calculations are based on proven reports identified using established procedures (in particular the Speak Up whistleblowing platform).
Fines, penalties and compensation for damages as a result of incidents: L'Oréal includes fines, penalties and compensation for damages levied by a judicial or administrative authority. Any damages awarded as part of individual settlements are not taken into account insofar as they are strictly confidential and relate to disputed allegations (a dispute must exist for a settlement to be reached).
L’Oréal defines a list of strategic suppliers representing 80% of Direct Purchasing expenditure and 50% of Indirect Purchasing expenditure. Each year, a survey is sent to enquire whether they pay their employees a living wage, in line with expert recommendations (International Labour Organization and IDH Sustainable Trade Initiative). If this is not the case, the supplier may undertake to follow a time-bound action plan. The percentage published is based on these responses.
The objective of helping an additional 100,000 people from disadvantaged communities gain access to employment is calculated as the sum of:
L’Oréal aims to support 10 million people through its brands’social engagement programmes over the period 2025-2030.
The number of beneficiaries of L’Oréal brands’ social engagement programmes and the supporting documents are reported by each entity concerned using an internal tool, based on information certified by NGOs and Partners.
L'Oréal aims to enhance the well-being, empowerment and resilience of 5 million women through philanthropic efforts over the period 2025-2030.
The number of women and girls benefiting from the programme is reported by the L'Oréal Fund for Women, based on certificates of authenticity from NGOs and Partners.
Gender equality ratio: this ratio is calculated based on the list of members of the Board of Directors, excluding Directors representing the employees.
