2023 universal registration document

4. Corporate Social Responsibility

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).

Emissions associated with the cradle-to-shelf perimeter include (i) Scopes 1 and 2 emissions of sites operated by L’Oréal, (ii) indirect upstream GHG emissions linked to L’Oréal purchases of raw materials and packaging articles used for the products manufactured by the Group (these emissions include material extraction, transport to suppliers and transformation prior to delivery), and (iii) indirect downstream GHG emissions generated by the transport of products sold from production or distribution centres to customers. These emissions include transportation flows of finished products from the production sites to the first customer delivery point.

In 2023, the CO2 emissions associated with the cradle-to- shelf scope represented 434g of CO2 eq per product sold.

THE MAIN ITEMS OF SCOPE 3 CO2 EMISSIONS (thousand tonnes of CO2 equivalent)

This diagram indicates the main items of scope 3 CO2 emissions items in thousands of tonnes of CO2 equivalent.

Upstream

  • Products and services purchased: 5,170
  • Capital goods: 477
  • Upstream transport and distribution: 161
  • Business travel: 124
  • Other items: 265

Downstream

  • Use of sold products: 4,297
  • Downstream transport and distribution: 319
  • End-of-life treatment of sold products: 523
  • Other items: 70
CO2 emissions in 2023 (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 166.1 GROUPScope 228.3 GROUPScope 311,406 GROUPScopes 1, 2 & 3 11,501
Changes in the data of the GHG footprint since 2016 (in thousands of tonnes of CO2 equivalent)
    COMMENTS 2016 2019 2022 2023

Reported figures

Reported figures

 

Scopes 1, 2 and 3

Reported figures

COMMENTS

 

Reported figures

2016

114

Reported figures

2019

11,762

Reported figures

2022

11,270

Reported figures

2023

11,501

 

of which Scope 3

 

 

 COMMENTS

unpublishedIn 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 footprint continued pursuant to the SBT commitments.

 2016

11,682

 2019

11,245

 2022

11,406

Unpublished data

Unpublished data

 

Scopes 1, 2 and 3

Unpublished data

COMMENTS

Unpublished 2016 GHG footprint results Scopes 1, 2 and 3

Unpublished data

2016

9,881Data calculated under the SBT commitments (SBT baseline Scopes 1, 2 and 3).

Unpublished data

2019

 

Unpublished data

2022

 

Unpublished data

2023

 

 

of which Scope 3

 

 

 COMMENTS

9,712Data calculated under the SBT commitments (SBT baseline Scopes 1, 2 and 3).

 2016

 

 2019

 

 2022

 

Variances

Variances

 

Scopes 1 and 2

Variances

COMMENTS

TOTAL RESTATEMENTS

Variances

2016

16

Variances

2019

68

Variances

2022

67

Variances

2023

 

 

 

 

Improvement in the accuracy of the methodologyImprovement in the accuracy of data (including store emissions)

 COMMENTS

-10

 2016

10

 2019

15

 2022

 

 

 

 

Improvement in the accuracy of the scopeVariation in allocations to leased vehicles and stores, in Scope 3.

 COMMENTS

26

 2016

58

 2019

52

 2022

 

 

Scope 3

 

TOTAL OF variances

 COMMENTS

1,509

 2016

-1084

 2019

-287

 2022

 

 

 

 

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

 COMMENTS

1,374

 2016

1,506

 2019

375

 2022

 

 

 

 

Improvement in the accuracy of the methodologyVariation in the methodology and external databases (transport, capital goods, waste, consumer travel, IT).

 COMMENTS

-106

 2016

-178

 2019

-120

 2022

 

 

 

 

Improvement in the accuracy of the methodologyVariation in the methodology and alignment of the internal data bases.

 COMMENTS

-826

 2016

-1204

 2019

-164

 2022

 

 

 

 

Update of emission factorsChange 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 articles and use of our products.

 COMMENTS

1067

 2016

-1208

 2019

-378

 2022

 

Like-for-like basis

Like-for-like basis

 

Scopes 1, 2 and 3

Like-for-like basis

COMMENTS

 

Like-for-like basis

2016

11,406

Like-for-like basis

2019

10,746

Like-for-like basis

2022

11,050

Like-for-like basis

2023

11,501

 

of which Scope 3

 

 

 COMMENTS

11,221

 2016

10,598

 2019

10,958

 2022

11,406

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 footprint continued pursuant to the SBT commitments.

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

Improvement in the accuracy of data (including store emissions)

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

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

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

Variation in the methodology and alignment of the internal data bases.

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 articles and use of our products.

(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.