2025 Universal Registration Document

4. Sustainability Report

RSPO: Roundtable on Sustainable Palm Oil 

RTRS: Round Table on Responsible Soy Association 

SA 8000: Social Accountability 8000 (international standard for social responsibility) 

SAC: Safety Awareness Communication

SBTi: Science Based Targets initiative (for reducing emissions) 

SCAN index: Sustainability Consortium Assessment index

SFDR: Sustainable Finance Disclosure Regulation 

SHAP: Site Hazard Analysis Process 

SIO: Safety Improvement Opportunity

SOC: Substances Of Concern

SPOT: Sustainable Product Optimisation Tool 

STAR: Species Threat Abatement and Recovery (biodiversity metric) 

SVHC: Substances of Very High Concern 

TCFD: Task Force on Climate-related Financial Disclosures 

LTIR: Lost Time Injury Rate (for accidents) 

eTIR: Enlarged Total Incident Rate (number of accidents with and without lost time for L'Oréal employees and temporary workers, per million hours worked)

TNFD: Taskforce on Nature-related Financial Disclosures 

UNGP: United Nations Guiding Principles on business and human rights 

VIE: French international business internship

WFA: World Federation of Advertisers 

WPS: Worldwide Profit Sharing