2023 universal registration document

4.6 Cross-reference tables, including NFRD and GHG footprint

4.6.3 SASB cross-reference table

4.6.3. SASB cross-reference tableSustainability Accounting Standards Board.

Theme	Measurement	Group information	Code
Water management	Water managementMeasurement Total water withdrawn Total water consumed Percentage of each from regions with high or extremely high water stress	Water managementGroup information Total water withdrawn: 2,120,008 m³ – factories % of water drawn from regions with water stress: 32% Total water consumed: 1,059,545 m3 % of water drawn from regions with water stress: 33% See the following paragraphs: p. 195-197	Water managementCodeCG-HP-140a.1
Water management	Theme Description of risks associated with water management and discussion of strategies and practices aimed at reducing these risks	Measurement 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 and by engaging its ecosystem in its commitments. See the following paragraphs: p. 181, 195-197, 208-209	Group informationCG-HP-140a.2
Product performance in terms of the environment, health and safety	Product performance in terms of the environment, health and safetyMeasurement Sales from products containing REACH substances of very high concern (SVHC)	Product performance in terms of the environment, health and safetyGroup information L’Oréal has developed a detailed analysis of health and safety risks. Note that the same safety standards are applied worldwide to ensure identical quality. See the following paragraphs: p. 164, p. 181, p. 215-217	Product performance in terms of the environment, health and safetyCodeCG-HP-250a.1
	Theme Sales from products containing substances included on the California DTSC Candidate Chemicals List		MeasurementCG-HP-250a.2
	Theme Discussion on the process for identifying and managing emerging materials and chemicals of concern		MeasurementCG-HP-250a.3
	Theme Sales from products designed according to the principles of Green Chemistry	Measurement 100% of the new formula launches were evaluated, with 79% showing an improved environmental profile. 96% of new or updated products have an improved environmental profile. See the following paragraph: p. 208	Group informationCG-HP-250a.4
Management of the packaging life cycle	Management of the packaging life cycleMeasurement Total weight of packaging Percentage of packaging composed of recycled and/or renewable materials Percentage of recyclable, reusable and/or compostable packaging	Management of the packaging life cycleGroup information Management of the packaging life cycle is a central component of the Group’s environmental policy. In 2023, the figures were as follows: The total weight of plastic packaging was 170,811 tonnes. 44% of the plastic packaging is refillable, recyclable, reusable and/or compostable. 32% of the plastic packaging materials are from recycled or biobased sources. See p. 216	Management of the packaging life cycleCodeCG-HP-410a.1
Management of the packaging life cycle	Theme Discussion on strategies for reducing the environmental impact of packaging during its life cycle	Measurement In order to best understand the environmental impact of its packaging, L’Oréal has used SPOT since 2017. It calculates the complete environmental footprint of a product according to the European Commission recommendation (Product Environmental Footprint). See the following paragraphs: p. 198-199, 215-217	Group informationCG-HP-410a.2
Environmental and social impact of the palm oil supply chain	Environmental and social impact of the palm oil supply chainMeasurement 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 chainGroup information In 2023, L’Oréal consumed 206 tonnes of palm oil and 92,186 tonnes of palm oil and palm kernel derivatives. 100 % of the palm oil supplies have been certified sustainable by the Round Table on Sustainable Palm Oil (RSPO) since 2010, and of palm oil and palm kernel derivatives supplies since 2012. Segregated: 100%. The Group has reached 99.8% of RSPO Mass Balance. The remainder is covered by Book & Claim. See p. 213-214	Environmental and social impact of the palm oil supply chainCodeCG-HP-430a.1
Measurement of activity	Measurement of activityMeasurement Unit of products sold, total weight of products sold	Measurement of activityGroup information The Group does not report on this indicator.	Measurement of activityCodeCG-HP-000.A
Measurement of activity	Theme Number of factories	Measurement L’Oréal has 37 factories around the world. See p. 36	Group informationCG-HP-000.B