2022 Universal Registration Document

4.6.3. SASB cross-reference table ⁽¹⁾

Theme	Measurement	Group information	Code
Water management	Water management Measurement (1) total water withdrawn (2) total water consumption percentage of each from regions with high or extremely high water stress	Water management Group information Total water withdrawn: 2,068,608 m³ - factories % of water drawn from regions with water stress: 33% Total water consumed: 1,048,245 m3 % of water drawn from regions with water stress: 32% See p.174-175	Water management Code CG-HP-140a.1
Theme	Measurement Description of risks associated with water management and discussion of strategies and practices aimed at reducing these risks	Group information L’Oréal has set itself a major objective of fighting climate change and preserving natural resources in the overall exercise of its activity. The Group wants to preserve the water resource throughout its value chain, on its operated sites, but by also engaging its ecosystem in its commitments. See the following sections: p. 160, 174-175, 185-186	Code CG-HP-140a.2
Theme Product performance in terms of the environment, health and safety	Measurement Sales from products containing REACH substances of very high concern (SVHC)	Group information L’Oréal has developed a detailed analysis of health and safety risks. It should be noted that the same safety standards are applied worldwide to ensure identical quality. See the following sections: p.148, 160, 192-193	CodeCG-HP-250a.1
	Theme Sales from products containing substances included on the California DTSC Candidate Chemicals List		Measurement CG-HP-250a.2
	Theme Discussion on the process for identifying and managing emerging materials and chemicals of concern		Measurement CG-HP-250a.3
	Theme Sales from products designed according to the principles of green chemistry	Measurement 49% of new or updated products have an improved environmental profile thanks to a new formula with a reduced environmental footprint. 97% of new or updated products have an improved environmental profile. See the following section: p. 185-186	Group information CG-HP-250a.4
Management of the packaging life cycle	Management of the packaging life cycle Measurement (1) Total weight of packaging (2) percentage of packaging composed of recycled and/or renewable materials and (3) percentage of recyclable, reusable and/or compostable packaging	Management of the packaging life cycle Group information Management of the packaging life cycle is a central component of the Group’s environmental policy. In 2021, the figures were as follows: 1) The total weight of plastic packaging was 172,158 tonnes. 2) 26% of the plastic packaging materials are from recycled or biobased sources. 3) 38% of the plastic packaging is refillable, recyclable, reusable and/or compostable. See p. 192-193	Management of the packaging life cycle Code CG-HP-410a.1
Theme	Measurement Discussion on strategies for reducing the environmental impact of packaging during its life cycle	Group information In order to best understand the environmental impact of its packaging, L’Oréal has used SPOT since 2017. It calculates the complete environmental and social footprint of a product in accordance with the European Commission recommendation (Product Environmental Footprint). See the following sections: p.176-79, 192-194	Code CG-HP-410a.2
Environmental and social impact of the palm oil supply chain	Environmental and social impact of the palm oil supply chain Measurement Quantity of palm oil and derivatives Percentage certified by the supply chains of the Roundtable on Sustainable Palm Oil (RSPO) as (a) Identity Preserved, (b) Segregated, (c) Mass Balance, or (d) Book & Claim	Environmental and social impact of the palm oil supply chain Group information In 2022, L’Oréal consumed 284 tonnes of palm oil. 100% of the palm oil supplies have been certified sustainable by the Round Table on Sustainable Palm Oil (RSPO) since 2010, and the supply of palm oil or palm kernel derivatives since 2012 Segregated: 100%. The Group has reached 99% of RSPO Mass Balance. See p.191-194	Environmental and social impact of the palm oil supply chain Code CG-HP-430a.1
Measurement of activity	Measurement of activity Measurement Unit of products sold, total weight of products sold	Measurement of activity Group information The Group does not report on this indicator.	Measurement of activity Code CG-HP-000.A
Theme	Measurement Number of factories	Group information L’Oréal has 38 factories around the world. See p. 32	Code CG-HP-000.B

4.6.4. GRI Standards Content Index

A table has been prepared in accordance with the latest GRI⁽²⁾ Standards and will be made available on the website loreal.com by the end of the 1st semester 2023. Material issues have been mapped with the relevant GRI Standards disclosure. Content relating to the indicator list will be available within the table or at the location provided.

(1) Sustainability Accounting Standards Board.

(2) Global Reporting Initiative.