2023 universal registration document

The GHG Protocol defines 15 categories of emissions in the Scope 3:

Upstream or downstream	Scope3 categories	Scope	2022 emissions (in thousand tonnes of CO2 eq.)	2023 emissions (in thousand tonnes of CO2 eq.)
Upstream	1. Products and services purchased	UpstreamScope3 categories CO₂ 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 material extraction, transportation to suppliers followed by processing prior to delivery; this represents 1,335,058 tonnes of CO₂ eq. for the raw materials used in our formulas and 1,335,256 tonnes of CO₂ eq. for the packaging elements of our products. The CO₂ emissions of this category also include the services purchased by L’Oréal (marketing, advertising etc.) (see subparagraph 4.3.1.2.2.)	UpstreamScope 5,036	Upstream2022 emissions (in thousand tonnes of CO2 eq.) 5,170
	2. Capital goods	2. Capital goods Scope3 categories CO₂ emissions related to capital goods acquired or leased by L’Oréal in 2023 (real estate, production equipment, IT etc.).	2. Capital goods Scope 458	2. Capital goods 2022 emissions (in thousand tonnes of CO2 eq.) 477
	3. Fuel or energy related activities (not included in Scope 1 and 2 emissions)	3. Fuel or energy related activities (not included in Scope 1 and 2 emissions) Scope3 categories CO₂ 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.	3. Fuel or energy related activities (not included in Scope 1 and 2 emissions) Scope 152	3. Fuel or energy related activities (not included in Scope 1 and 2 emissions) 2022 emissions (in thousand tonnes of CO2 eq.) 155
	4. Upstream transport and distribution	4. Upstream transport and distribution Scope3 categories CO₂ emissions generated by the transport of raw materials, packaging elements and subcontracted products purchased and shipped to production or distribution sites.	4. Upstream transport and distribution Scope 127	4. Upstream transport and distribution 2022 emissions (in thousand tonnes of CO2 eq.) 161
	5. Waste generated by sites	5. Waste generated by sites Scope3 categories CO₂ emissions related to the treatment by a third party of production waste and wastewater (by a third party) from facilities operated and/or owned by L’Oréal.	5. Waste generated by sites Scope 8	5. Waste generated by sites 2022 emissions (in thousand tonnes of CO2 eq.) 8
	6. Business travel	6. Business travel Scope3 categories CO2 emissions related to business travel for all employees in all countries. These emissions take into account the different modes of transport used (plane, train, car, etc.).	6. Business travel Scope 88	6. Business travel 2022 emissions (in thousand tonnes of CO2 eq.) 124
	7. Employee commuting	7. Employee commuting Scope3 categories CO₂ emissions related to employee commuting from home to the workplace. This category also includes CO₂ emissions related to the energy consumption of employees working remotely.	7. Employee commuting Scope 97	7. Employee commuting 2022 emissions (in thousand tonnes of CO2 eq.) 102
	8. Upstream leased assets	8. Upstream leased assets Scope3 categories Not relevant: there are no assets operated by L'Oréal and owned by other entities.	8. Upstream leased assets Scope -	8. Upstream leased assets 2022 emissions (in thousand tonnes of CO2 eq.) -
Downstream	9. Downstream transport and distribution	DownstreamScope3 categories CO₂ emissions related to transporting products sold, including: transportation flows of finished products from the production sites to the first customer delivery point (288,148 tonnes of CO₂ eq.) and consumers’ travel to and from the points of sale (30,670 tonnes CO₂ eq.).	DownstreamScope 353	Downstream2022 emissions (in thousand tonnes of CO2 eq.) 319
	10. Traitement des produits vendus	10. Traitement des produits vendus Scope3 categories Not relevant: our production is used directly by the end customer. There is no transformation of intermediate products.	10. Traitement des produits vendus Scope -	10. Traitement des produits vendus 2022 emissions (in thousand tonnes of CO2 eq.) -
	11. Use of sold products	11. Use of sold products Scope3 categories CO₂ emissions related to hot water use by consumers for rinsing off L’Oréal products, such as shampoos, shower gels, hair colourants, etc. These emissions mainly depend on the type of energy used for heating water, and the way it is produced (which changes from one country to another). (See paragraph 4.3.1.3.)	11. Use of sold products Scope 4,060	11. Use of sold products 2022 emissions (in thousand tonnes of CO2 eq.) 4,297
	12. End-of-life treatment of sold products	12. End-of-life treatment of sold products Scope3 categories CO₂ emissions relating to the treatment of sold products after their use: packaging elements treated in existing waste treatment streams and wastewater treated in water treatment plants. These emissions mainly depend on the type of energy used for the waste treatment water, and the way it is produced.	12. End-of-life treatment of sold products Scope 499	12. End-of-life treatment of sold products 2022 emissions (in thousand tonnes of CO2 eq.) 523
	13. Downstream leased assets	13. Downstream leased assets Scope3 categories Not relevant: there are no assets owned by L'Oréal and operated by other entities.	13. Downstream leased assets Scope -	13. Downstream leased assets 2022 emissions (in thousand tonnes of CO2 eq.) -
	14. Franchises	14. Franchises Scope3 categories CO₂ emissions related to energy consumption in the Group’s franchised shops.	14. Franchises Scope -	14. Franchises 2022 emissions (in thousand tonnes of CO2 eq.) -
	15. Investing activities	15. Investing activities Scope3 categories CO₂ emissions related to L’Oréal’s investments in 2023. Investments are accounted based on the share of L'Oréal's investments in the company or companies in question.	15. Investing activities Scope 80	15. Investing activities 2022 emissions (in thousand tonnes of CO2 eq.) 70