2023 universal registration document

4.6.4 GRI Standards Content Index

4.6 Cross-reference tables, including NFRD and GHG footprint

4.6.4 GRI Standards Content Index

4.6.4. GRI Standards Content Index

A table, prepared according to the latest GRIGlobal Reporting Initiative. Standards, is available in the “ESG Performance” section under the “Commitments” tab on the loreal.com website. Material issues have been mapped with the relevant GRI Standards disclosure.

4.6.5. GHG footprint

This table provides a detailed list of all restatements made to adjust our GHG footprint since 2016. These changes may concern the scope under review, the methodology used or the emission factors used.

non-inclus Thousands of tonnes of CO2 equivalent Comments Financial year 2016 Financial year 2019 Financial year 2022 Financial year 2023
Reported figures Scopes 1, 2 and 3   114 11,762 11,270 11,501
of which Scope 3   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. 11,682 11,245 11,406
Unpublished data Scopes 1, 2 and 3 Unpublished 2016 GHG footprint results Scopes 1, 2 and 3Data calculated under the SBT commitments (SBT baseline Scopes 1, 2 and 3). 9,881      
of which Scope 3   9,712      
Variances Scopes 1 and 2 TOTAL RESTATEMENTS 16 68 67  
Improvement in the accuracy of the methodologyImprovement in the accuracy of data (including store emissions). 10  10  15  
Improvement in the accuracy of the scopeVariation in allocations to leased vehicles and stores, in Scope 3. 26 58 52  
Scope 3 TOTAL RESTATEMENTS 1,509 -1,084 -287  
  Improvement in the accuracy of the methodology (from 2023)Developments in the methodology and alignment with external databases (transportation of our finished products). -103 -160 -120  
  Improvement in the accuracy of the methodology (from 2023)Developments in the internal methodology, mainly in the areas of packaging decoration, raw materials, purchases of services, and production investments. -119 -70 -164  
  Improvement in the accuracy of the scope (from 2023)Improved data accuracy (cloud-related emissions, promotion and distribution of our products). 47 208 375  
  Update of the emission factorsUpdating of emissions factors (raw materials). -337 -348 -378  
  Improvement in the accuracy of the methodology (from 2022)Developments in the methodology and alignment with external databases (waste generated by sites, consumer travel, IT, business travel). -262 -276    
  Improvement in the accuracy of the methodology (from 2022)Developments in the internal methodology, mainly affecting the use phase (rinse volumes for body products). -883 -737    
  Improvement in the accuracy of the scope (from 2022)Improved data accuracy (vehicle fleet and emissions related to energy consumption for remote working). 4 -6    
  Update of emission factors (from 2022)Update to emission factors (use and end of life of products sold, packaging items).   -283    
  Improvement in the accuracy of the methodology (from 2021)Variation in the methodology and external data bases (transport and capital goods). 259 258    
  Improvement in the accuracy of the methodology (from 2021)Variation in the methodology and alignment of the internal data bases 177 -397    
  Improvement in the accuracy of the scope (from 2021)Improvement in the accuracy of the data (emissions related primarily to purchases of services and IT). 958 880    
  Improvement in the accuracy of the scope (from 2021)Variation in allocations to leased vehicles and stores, in Scope 3. 19      
  Improvement in the accuracy of the scope (from 2021)Improved precision in the POS data. -46      
  Improvement of emissions factors (from 2021)Change in the source of the data on the energy mix used for residential water heating in the different countries. 81      
  Improvement in the accuracy of the scope (from 2020)Improved accuracy of data for formulas and finished products (nomenclature).     424  
  Improvement of emissions factors (from 2020)Update of the energy mix used for residential water heating in European countries.     -577