2025 Universal Registration Document

4.17 Glossary of acronyms and initialisms used in the Sustainability Report

4. Sustainability Report

4.17 Glossary of acronyms and initialisms used in the Sustainability Report

4.17 Glossary of acronyms and initialisms used in the Sustainability Report

ACA: Conditional grants of shares (ACAs) 

ASD: Action for Sustainable Derivatives (sustainable palm oil initiative) 

BAC: Biobased, derived from abundant materials or from circular processes 

B4B+: Business for Positive Biodiversity 

BRGM: Bureau de recherches géologiques et minières (French geological and mining research bureau)

CAFFCI: China Association of Fragrance Flavour and Cosmetic Industries 

CapEx: Capital expenditure

CDP: Carbon Disclosure Project, a non-profit organisation that provides an environmental reporting framework for the private and public sectors

CEMS: Community of European Management Schools and International Companies 

CFC: Chlorofluorocarbons 

CHERIE: Checklist for the harmonisation of fire and explosion risk assessments 

CIF: Circular Innovation Fund 

CIRAIG: International reference centre for the life cycle of products, processes and services

NMVOC: Non-Methane Volatile Organic Compounds 

CPGS: Corporate Procurement Guideline for Suppliers 

CRHR: Human Resources and Remuneration Committee 

CSRD: Corporate Sustainability Reporting Directive 

CSDDD: Corporate Sustainability Due Diligence Directive 

CTPA: Cosmetic, Toiletry & Perfumery Association 

COD: Chemical Oxygen Demand 

DNSH: Do No Significant Harm 

EEA: European Economic Area

EDGE: Economic Dividends for Gender Equality 

EHS: Environment, Health and Safety 

E-PRTR: European Pollutant Release and Transfer Register

ERGO: EndocRine Guideline Optimisation 

ESG: Environmental, Social and Governance

ESRS: European Sustainability Reporting Standards 

EF: Emission factors

FEATS: French Endocrine-related Adverse effects Testing Strategy 

FEBEA: Fédération des Entreprises de la Beauté (French federation of beauty companies)

FINFLUENCERS: financial influencers, financial content creators

FLA: Fair Labor Association 

FPIC: Free, Prior and Informed Consent 

FSC: Forest Stewardship Council

GEEIS: Gender Equality European International Standard 

GHG: Greenhouse gases 

GHAP: Global Hazard Analysis Process 

IPCC: Intergovernmental Panel on Climate Change 

GRAAL: Global Reporting And Analysis for L'Oréal (internal reporting tool) 

GW: Goodwill 

HESI: Health and Environmental Sciences Institute 

HDI: The Sustainable Trade Initiative 

IFRS 16: International Financial Reporting Standard 16, Leases 

IP Proterra: Proterra International Procurement Program 

INRAE: French National Research Institute for Agriculture, Food and the Environment

IUCN: International Union for Conservation of Nature 

LGPD: Brazilian general law on the protection of personal data 

LIM: L'Oréal Incident Management

LIFE: Life-changing Incidents or Fatality Events

MECL: Mutual Ethical Commitment Letter 

MESUR: French synonym for manage efficiently using recognition and realignment

MSA.ha: Mean Species Abundance per hectare (a measure of biodiversity loss) 

NACE: Statistical classification of economic activities in the European Community 

OECD: Organisation for Economic Co-operation and Development 

ILO: International Labour Organization 

NGO: Non-Governmental Organisation 

OP2B: One Planet Business for Biodiversity 

OpEx: Operating expenditure 

OPTICIP: OPTImisation Cleaning In Place (method for cleaning industrial equipment) 

PEFC: Programme for the Endorsement of Forest Certification schemes 

PESTEL: Political, Economic, Social, Technological, Environmental, and Legal (analysis of macro-environmental factors) 

SMP: Solvent Management Plan

PIPL: Personal Information Protection Law (China) 

POS advertising: Point-of-sale advertising

POS1: Point-of-sale advertising of other liquid-based products (e.g., samples, testers or trial sizes)

POS2: Point-of-sale advertising of other liquid-free products (e.g., displays or posters)

PSF: Platform for Sustainable Finance 

PSM: Process Safety Management 

R&I: Research and Innovation 

RCP: Representative Concentration Pathways (scenarios for changes in greenhouse gas concentrations) 

EPR: Extended Producer Responsibility 

GDPR: General Data Protection Regulation 

HR: Human Relations