2021 UNIVERSAL REGISTRATION DOCUMENT

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

Upstream or downstream	Scope 3 categories	Scope	2021 emissions (in thousand tonnes of CO₂ eq.)
Upstream	Upstream Scope 3 categories 1. Products and services purchased	Upstream Scope 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 extraction of materials, their transportation to suppliers followed by their processing prior to delivery; this represents 838,092 tonnes of CO₂ eq. for the raw materials used in our formulas and 1,546,294 tonnes of CO₂ eq. for the packaging elements of our products. The CO₂ emissions of this item also include the services purchased by L’Oréal (marketing, advertising, etc.) (see section 4.3.1.2.2. “Involving strategic suppliers in the Group’s transformation” of this document)	Upstream 2021 emissions (in thousand tonnes of CO₂ eq.) 3,932
	Scope 3 categories 2. Capital goods	Scope CO₂ emissions related capital goods acquired or purchased by L’Oréal in 2021 (property, production, IT, etc.).	2021 emissions (in thousand tonnes of CO₂ eq.) 695
	Scope 3 categories 3. Fuel- or energy-related activities (not included in Scope 1 and 2 emissions)	Scope 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.	2021 emissions (in thousand tonnes of CO₂ eq.) 161
	Scope 3 categories 4. Upstream transport and distribution	Scope CO₂ emissions generated by the transport of items purchased and shipped to production or distribution sites.	2021 emissions (in thousand tonnes of CO₂ eq.) 121
	Scope 3 categories 5. Waste generated by sites	Scope CO₂ emissions related to the treatment of production waste and wastewater (by a third party) from facilities operated and owned by L’Oréal.	2021 emissions (in thousand tonnes of CO₂ eq.) 18
	Scope 3 categories 6. Business travel	Scope CO₂ 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).	2021 emissions (in thousand tonnes of CO₂ eq.) 49
	Scope 3 categories 7. Employee home/work commuting	Scope CO₂ emissions related to employees’ journeys from their home to their workplace.	2021 emissions (in thousand tonnes of CO₂ eq.) 96
	Scope 3 categories 8. Upstream leased assets	Scope CO₂ emissions generated by the energy consumption of the stores and the consumption of fuel by vehicles used under long-term leases.	2021 emissions (in thousand tonnes of CO₂ eq.) 63
Downstream	Downstream Scope 3 categories 9. Downstream transport and distribution	Downstream Scope CO₂ emissions related to the transport of products sold: this includes transportation flows of finished products from the production sites to the first customer delivery point (450 460 thousand tonnes of CO₂ eq.) and consumers’ travel to and from the points of sale (283 691 thousand tonnes CO₂ eq.) The CO₂ emissions of this item also include the energy consumption associated with the materials used to promote products at the point of sale (119 113 thousand tonnes CO₂ eq.).	Downstream 2021 emissions (in thousand tonnes of CO₂ eq.) 852
	Scope 3 categories 10. Processing of sold products	Scope Not relevant: our production is used directly by the end customer. There is no transformation of intermediate products.	2021 emissions (in thousand tonnes of CO₂ eq.) -
	Scope 3 categories 11. Use of sold products	Scope CO₂ 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. CO₂ emissions in this item depend primarily on the type and method of production of the energy used to heat the water. (See section 4.3.1.3. “Sustainability: from product design to end consumer” of this document)	2021 emissions (in thousand tonnes of CO₂ eq.) 5,737
	Scope 3 categories 12. End-of-life treatment of sold products	Scope CO₂ emissions relating to the treatment of sold products after their use: filling and packing components treated in existing streams and wastewater treated in water treatment plants. CO₂ emissions for this item are related mainly to the nature and mode of production of the energy used for each treatment.	2021 emissions (in thousand tonnes of CO₂ eq.) 675
	Scope 3 categories 13. Downstream leased assets	Scope Not relevant: there is no exploitation of assets owned by L’Oréal and leased by other entities.	2021 emissions (in thousand tonnes of CO₂ eq.) -
	Scope 3 categories 14. Franchises	Scope Not relevant: all stores are retail stores and are included in the “Upstream leased assets” category.	2021 emissions (in thousand tonnes of CO₂ eq.) -
	Scope 3 categories 15. Investing activities	Scope CO₂ emissions related to L’Oréal’s investments in 2021. Investments are recognised via the share of L’Oréal’s investments in the company or companies in question.	2021 emissions (in thousand tonnes of CO₂ eq.) 89

2021 UNIVERSAL REGISTRATION DOCUMENT

4. L’Oréal’s social, environmental and societal responsibility