The GHG Protocol defines 15 items of emissions associated with Scope 3:
| Upstream or downstream | Scope 3 categories | Scope | 2022 emissions(in thousand tonnes of CO2)
|
|---|---|---|---|
| Upstream | UpstreamScope 3 categories 1. Products and services purchased |
UpstreamScopeCO2 emissions related to the preparation of all materials used for the products manufactured by the Group, and their promotion at points of sale. These emissions include the extraction of materials, their transportation to suppliers followed by their processing prior to delivery; this represents1,063,284 tonnes of CO2eq. for the raw materials used in our formulas and1,718,281 tonnes of CO 2eq. for the packaging elements of our products. The CO 2emissions of this item also include the services purchased by L’Oréal (marketing, advertising etc.) (see section 4.3.1.2.2.). |
Upstream2022 emissions(in thousand tonnes of CO2)
4,556 |
| Upstream or downstream 2. Capital goods |
Scope 3 categoriesCO2 emissions related to capital goods acquired or leased by L’Oréal in 2022 (property, production related to capital goods, IT etc.). |
Scope 813 |
|
| Upstream or downstream 3. Fuel- or energy-related activities (not included in Scope 1 and 2 emissions) |
Scope 3 categoriesCO2 emissions related to the extraction, production and transport of the fuel and energy purchased by L’Oréal. It also includes losses during the distribution of electricity. |
Scope 151 |
|
| Upstream or downstream 4. Upstream transport and distribution |
Scope 3 categoriesCO2 emissions generated by the transport of items purchased and shipped to production or distribution sites. |
Scope 151 |
|
| Upstream or downstream 5. Waste generated by sites |
Scope 3 categoriesCO2 emissions related to the treatment of production waste and wastewater(by a third party) from facilities operated and/or owned by L’Oréal. |
Scope 8 |
|
| Upstream or downstream 6. Business travel |
Scope 3 categoriesCO2 emissions related to business travel for all employees in all countries. These emissions take into account the different means of transport used (plane, train, short-term car hire etc.). |
Scope 97 |
|
| Upstream or downstream 7. Employee home/work commuting |
Scope 3 categoriesCO2 emissions related to employees’ journeys from their home to their workplace. This category also incorporates CO 2emissions related to the energy consumption of employees who work remotely. |
Scope 112 |
|
| Upstream or downstream 8. Upstream leased assets |
Scope 3 categoriesCO2 emissions generated by the energy consumption of the stores and the consumption of fuel by vehicles used under long-term leases. |
Scope 67 |
|
| Downstream | DownstreamScope 3 categories 9. Downstream transport and distribution |
DownstreamScopeCO2 emissions related to transporting products sold, including: transportation flows of finished products from the production sites to the first customer delivery point (443,535 tonnes of CO 2eq.) and consumers’ travel to and from the points of sale (29,217 tonnes CO2eq.). The CO2 emissions of this item also include the energy consumption associated with the materials used to promote products at the point of sale (116,201 tonnes CO 2eq.). |
Downstream2022 emissions(in thousand tonnes of CO2)
589 |
| Upstream or downstream 10. Processing of sold products |
Scope 3 categories Not relevant: our production is used directly by the end customer. There is no transformation of intermediate products. |
Scope - |
|
| Upstream or downstream 11. Use of sold products |
Scope 3 categoriesCO2 emissions related to hot water use by consumers for rinsing off certain L’Oréal products, such as shampoos, shower gels, hair dyes etc. These emissions are related mainly to the nature and mode of production of the energy used for heating water (which differ by country of use).(See section 4.3.1.3.) |
Scope 4,102 |
|
| Upstream or downstream 12. End-of-life treatment of sold products |
Scope 3 categories CO 2emissions relating to the treatment of sold products after their use:filling and packing components treated in existing streams and wastewater treated in water treatment plants. These emissions are related mainly to the nature and mode of production of the energy used for each treatment. |
Scope 520 |
|
| Upstream or downstream 13. Downstream leased assets |
Scope 3 categories Not relevant: there is no exploitation of assets owned by L’Oréal and leased by other entities. |
Scope - |
|
| Upstream or downstream 14. Franchises |
Scope 3 categories CO 2emissions related to energy consumption in the Group’s franchised shops. |
Scope - |
|
| Upstream or downstream 15. Investing activities |
Scope 3 categories CO 2emissions related to L’Oréal’s investments in 2022. Investments are recognised according to the share of L’Oréal’s investments in the company or companies in question. |
Scope 79 |
L’Oréal publishes data using a “cradle-to-grave” approach in order to estimate its carbon footprint globally over the entire product lifecycle(1). L’Oréal also analyses its emissions using a “cradle-to-shelf” approach, which includes the steps that L’Oréal has the most influence on through, for example, eco-design initiatives (ex: packaging) or support provided to suppliers (ex: energy reduction for processes).
(1) The cradle-to-grave approach includes all the categories listed above: from raw material purchase to product's transportation upstream and downstream, product use and end of life.
