L'Oréal - 2018 Registration Document

3 L’Oréal’s corporate social, environmental and societal responsibility PERFOR MANCE INDICATORS AND RESULTS

The GHG Protocol defines 15 items of emissions associated with Scope 3:

2018 emissions (in thousands of tonnes of CO 2 eq.)

Upstream or downstream Scope 3 categories

Scope

Upstream

CO 2 emissions related to the preparation of all of materials used for the products manufactured by the Group and their promotion at points of sale. These emissions include the extraction of materials, their transportation to suppliers, then their processing prior to delivery. CO 2 emissions from capital goods acquired or purchased by L’Oréal in 2018 (property, production, IT, etc.). CO 2 emissions related to the extraction, production and transport of fuel and energy purchased by L’Oréal and its subcontractors. It also includes losses during the distribution of electricity. CO 2 emissions generated by the transport of items purchased and shipped to production or distribution sites. CO 2 emissions related to the treatment of production waste and effluents (by a third party) from facilities operated and owned by L’Oréal. CO 2 emissions related to business travel for all employees in all countries. These emissions take into account the different means of transport used (short-term car hire, train or plane). CO 2 emissions related to employees’ journeys from their home to their workplace. CO 2 emissions generated by stores and vehicles on long-term leases CO 2 emissions related to the transport of sold products: this includes transport flows of finished products from the production sites to the first customer delivery point. Not relevant: our production is used directly by the end customer. There is no transformation of intermediate products. CO 2 emissions related to the use of L’Oréal products by consumers due to the hot water used for rinsing off certain products, such as shampoos, shower gels, dyes, etc. CO 2 emissions for this item are mainly related to the nature and method of production of the energy used to heat the water. CO 2 emissions relating to the treatment of sold products after their use: packaging items treated in existing channels and effluents treated in water treatment plants. CO 2 emissions for this item are related mainly to the nature and mode of production of the energy used for each treatments. Not relevant: there is no exploitation of assets owned by L’Oréal and leased by other entities. Not relevant: all stores are retail stores and are included in the "Upstream leased assets" category. CO 2 emissions related to L’Oréal’s investments in 2018. Investments are accounted for by the share of L’Oréal’s investments in the company or companies in question

1. Products and services purchased

3,338

2. Capital goods

513

3. Fuel- or energy-related activities (not included in Scope 1 and 2 emissions)

137

4. Upstream transport and distribution

160

5. Waste generated by sites

20

6. Business travel

157

7. Employee commuting 8. Upstream leased assets

103 100

Downstream

9. Downstream transport and distribution

693

10. Processing of sold products

-

11. Use of sold products

5,979

12. End-of-life treatment of sold products

572

13. Downstream leased assets

-

14. Franchises

-

15. Investments

82

REGISTRATION DOCUMENT / L'ORÉAL 2018

186