2025 Universal Registration Document

7.4.3.6 Summary tables of performance conditions for ongoing ACAs plans

Summary tables of performance conditions for ongoing ACAs plans
ACAS PLAN OF 12 OCTOBER 2023	2024	2025	2026
80% based on financial performance criteria, split evenly between: change in comparable sales compared to a panel of competitors^* change in the Group’s consolidated operating profit^**	+2 points (+5.1%/+3.1%) +6.68% (8,143.3/8,687.5)	+3 points (+4%/+1%) +5.4% (8,438.8/8,891.9)	pending
20% based on non-financial performance criteria, of which:
15% based on the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme
% of sites achieving 100% renewable energy (formerly referred to as "carbon neutral"⁽¹⁾)	96%	96%	pending
% of from our formula ingredients that are biobased, traceable and come sustainable sources	92%	93%	pending
% of plastic packaging that comes from either recycled or biobased sources⁽²⁾	37%	50%	pending
number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 12 million by 2026⁽³⁾	>4.5 million	>5 million	pending
5% based on gender balance within strategic positions including the Executive Committee	49%	48.5%	pending
ACAS PLAN OF 10 OCTOBER 2024	2025	2026	2027
80% based on financial performance criteria, split evenly between: change in comparable sales compared to a panel of competitors^* change in the Group’s consolidated operating profit^**	+3 points (+4%/+1%) +5.4% (8,438.8/8,891.9)	pending	pending
20% based on non-financial performance criteria, of which:
15% based on the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme
% of renewable energy achieved by sites operated by the Group	100%	pending	pending
% of plastic packaging that comes from either recycled or biobased sources⁽²⁾	50%	pending	pending
number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 18 million by 2027⁽³⁾	>5 million	pending	pending
5% based on gender balance within strategic positions including the Executive Committee	48.5%	pending	pending
ACAS PLAN OF 10 OCTOBER 2025	2026	2027	2028
80% based on financial performance criteria, split evenly between: change in comparable sales compared to a panel of competitors^* change in the Group’s consolidated operating profit	pending	pending	pending
20% based on non-financial performance criteria, of which:
15% based on the fulfilment of environmental and social responsibility commitments made by the Group as part of the L’Oréal for the Future programme	pending	pending	pending
% of renewable energy achieved by sites operated by the Group	pending	pending	pending
% of plastic packaging that comes from either recycled or biobased sources⁽²⁾	pending	pending	pending
number of people benefitting from the Group’s brands’ social commitment programmes in relation to the target of 22 million by 2028⁽³⁾	pending	pending	pending
5% based on gender balance within strategic positions including the Executive Committee	pending	pending	pending

A site must meet the following criteria: Direct CO₂ (Scope 1) = 0, with the specific exception of the gas used for catering, the fuel oil used for sprinkler tests, the fuel oil (or diesel) used temporarily by backup units, fossil energy consumed during maintenance of on-site renewable facilities and cooling gas leaks if they are lower than 130 tonnes CO₂ eq./year;and indirect market-based CO₂ (Scope 2) = 0. It should be noted that renewable energy sources no longer need to be located less than 500 kilometres from the site.
Note: following the realignment in 2025 of the L'Oréal for the Future programme, this objective has been revised, and is now to, “by 2030, source 50% of all materials used in product packaging either from recycled or biobased sources”. In line with the "Use 100% recycled or biobased plastics in packaging by 2030" target (including an interim target of 50% by 2025) as published in the 2024 report, the Group used 50% recycled or biobased plastics in its packaging in 2025.
Cumulative objective since 2020, the year the L’Oréal for the Future programme was launched. Following the achievement of this target in 2023, a new objective has been defined, starting in 2023 (for the 2023 Plan), then renewed in 2024 and 2025: 2 million people will benefit annually from our brands' social commitment programmes. For information purposes, by the end of 2025, approximately 17 million people had benefitted from the Group’s brands’ social commitment programmes since 2020.

7.4.4 Renewal of the authorisation for the conditional grant of shares submitted to the Ordinary and Extraordinary General Meeting of 24 April 2026

The authorisation given to the Board of Directors by the General Meeting of 23 April 2024 to allocate free shares to Group employees and certain corporate oﬀicers expires in 2026. A new authorisation for this purpose will be submitted to the General Meeting of 24 April 2026 (18^th resolution).

2025 Universal Registration Document

7. Information on the Company and the share capital

7.4.3.6 Summary tables of performance conditions for ongoing ACAs plans

7.4.4 Renewal of the authorisation for the conditional grant of shares submitted to the Ordinary and Extraordinary General Meeting of 24 April 2026