2022 Universal Registration Document

Chapter 4 : Social, environmental and societal responsibility

Emissions associated with the cradle-to-shelf perimeter include(i) Scopes 1 and 2 emissions of sites operated by L’Oréal(plants, distribution centres, administrative sites and research centres), (ii) indirect upstream GHG emissions linked to L’Oréal purchases of raw materials and packaging materials used for the products manufactured by the Group (these emissions include the extraction of materials, their transportation to suppliers and then their transformation prior to delivery.),

(iii) indirect downstream GHG emissions generated by the transport of products sold from production or distribution centres to clients. These emissions include transportation flows of finished products from the production sites to the first customer delivery point.

In 2022, the CO2 emissions associated with the cradle-to-shelf scope represent 488g of CO2 eq per product sold.

The main items of Scope 3 CO2 emissions

(thousands of tonnes of CO2 equivalent)

 

Upstream

  • Products and services purchased: 4,556
  • Capital Goods: 813
  • Upstream Transports and Distribution: 151
  • Business Travel: 97
  • Other items: 338

Downstream

  • Use of sold products: 4,102
  • Downstream Transport and Distribution: 589
  • Downstream Transport and Distribution: 589
  • Other items: 79
CO2 emissions in 2022 (Scopes 1, 2, 3) over the entire Group
(thousands of tonnes of CO2 equivalent )  Scope 1 Scope 2 Scope 3 Scopes 1, 2 & 3
GROUP GROUPScope 119.7 GROUPScope 25.4 GROUPScope 311,245 GROUPScopes 1, 2 & 311,270
Industrial sites

Industrial sites

Scope 1

18.9 ☑

Industrial sites

Scope 2

2.5 ☑

Industrial sites

Scope 3

-

Industrial sites

Scopes 1, 2 & 3

-

Administrative sites and research centres

Administrative sites and research centres

Scope 1

0.9

Administrative sites and research centres

Scope 2

2.9

Administrative sites and research centres

Scope 3

-

Administrative sites and research centres

Scopes 1, 2 & 3

-

Changes in the data of the GHG balance since 2016 (in thousands of tonnes of CO2 equivalent)
    COMMENTS 2016 2019 2020 2021 2022
Reported figures Reported figures

 

Scopes 1, 2 and 3
Reported figuresCOMMENTS

 

Reported figures2016114 Reported figures201911,762 Reported figures202011,225 Reported figures202112,526 Reported figures202211,270

 

Scope 3

 

 

COMMENTSunpublished (1) 201611,682 201911,169 202012,488 202111,245
Unpublished data Unpublished data

 

Scopes 1, 2 and 3

Unpublished dataCOMMENTS

Unpublished 2016 GHG balance results Scopes 1, 2 and 3

Unpublished data2016

9,881

(2)
Unpublished data2019

 

Unpublished data2020

 

Unpublished data2021

 

Unpublished data2022

 

 

Scope 3

 

 

COMMENTS

9,712

(2)
2016

 

2019

 

2020

 

2021

 

Variances Variances

 

Scopes 1 and 2

VariancesCOMMENTSTOTAL RESTATEMENTS Variances2016

-55

Variances2019

 

Variances2020

 

Variances2021

 

Variances2022

 

 

 

 

Improvement in the accuracy of the scope

(3)
COMMENTS

-55

2016

 

2019

 

2020

 

2021

 

 

Scope 3

 

TOTAL OF VARIANCES
COMMENTS2,021 2016-714 2019-617 2020-1,945 2021

 

 

 

 

Improvement in the accuracy of the scope

(4)
COMMENTS

1,327

2016

1,298

2019

757

2020

16

2021

 

 

 

 

Improvement in the accuracy of the methodology

(5)
COMMENTS

-3

2016

-18

2019

7

2020

-349

2021

 

 

 

 

Improvement in the accuracy of the methodology

(6)
COMMENTS

-707

2016

-1,134

2019

-1,087

2020

-708

2021

 

 

 

 

Update of emission factors

(7)
COMMENTS

1404

2016

-860

2019

-295

2020

-903

2021

 

Like-for-like basis Like-for-like basis

 

Scopes 1, 2 and 3
Like-for-like basisCOMMENTS

 

Like-for-like basis201611,847 Like-for-like basis201911,048 Like-for-like basis202010,608 Like-for-like basis202110,581 Like-for-like basis202211,270

 

Scope 3

 

 

COMMENTS11,733 201610,968 201910,552 202010,542 202111,245

(1) In 2016, the Scope 3 total reported was that of 2015; only the five main items of the 2016 Scope 3 were updated and reported (representing 90% of Scope 3). The work on the 2016 GHG balance continued pursuant to the SBT commitments.

(2) Data calculated under the SBT commitments (SBT baseline Scopes 1, 2 and 3).

(3) Variation in allocations to leased vehicles and stores, in Scope 3.

(4) Improvement in the accuracy of the data (emissions related primarily to services purchased, POS, IT, remote working and vehicle fleet).

(5) Variation in the methodology and external databases (transport, capital goods, waste, consumer travel, IT).

(6) Variation in the methodology and alignment of the internal data bases.

(7) Change in the source of the data on the energy mix used for residential water heating in the different countries and changes in the emission factors used for the packaging elements and use of our products.

For more information on the changes to the GHG balance data for the above years, together with the restatements published in 2021, please refer to the detailed table in section 4.6.4.

☑The Statutory Auditors have expressed reasonable assurance about this indicator.