L'Oréal - 2018 Registration Document

L’Oréal’s corporate social, environmental and societal responsibility STATUTORY AUDITORS’ REPORTS

APPENDIX: LIST OF INFORMATION THAT WE CONSIDERED TO BE THE MOST IMPORTANT Quantitative information (including key performance indicators): environment: energy consumption (of which percentage of s renewable energy), emissions of CO 2 , VOC, SO 2 and ozone depleting substances, water consumption, COD effluents and discharges, waste production (of which rate of waste recovered and rate of waste sent to landfill), any noncompliance notified by an administrative body, strategic suppliers that have conducted a selfassessment of their sustainable development policy, strategic suppliers selected based on their CSR performance, new or updated products with a positive CSR impact, renewable raw materials, certified or recycled packaging materials, brands that have improved their CSR impact, and brands that have carried out an awareness-raising measure; human resources: accident frequency and severity rate, s headcount and the breakdown thereof, turnover,

absenteeism, Share and Care , social dialogue, Worldwide Profit Sharing , training, and diversity; human rights: awareness-raising and training at L’Oréal s entities on human rights, child labor, forced labor, ethics indicators, non-compliance issues identified during social audits and the breakdown thereof, and people from underprivileged backgrounds who have had access to work; corruption: information about corruption risk mapping and s anti-corruption prevention training.

Qualitative information (measures and outcomes):

3

environment: information about EHS audits, the Carbon Balanced program, supplier participation in the CDP, and the “zero deforestation” commitment; human rights: information about the Solidarity Sourcing program, social audits of suppliers and L’Oréal entities, the Beauty for a Better Life program, and cosmeto-vigilance.

REASONABLE ASSURANCE REPORT OF THE STATUTORY AUDITORS ON A SELECTION 3.7.2. OF CONSOLIDATED NON-FINANCIAL INFORMATION PUBLISHED IN THE GROUP MANAGEMENT REPORT For the year ended December 31, 2018 This is a free translation into English of the Statutory Auditors’ report issued in French and is provided solely for the convenience of English-speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and In our capacity as Statutory Auditors of L’Oréal, (the “Company”) and at the Company’s request, we have carried out verification procedures with the aim of expressing reasonable assurance on a selection of non-financial information for the year ended December 31, 2018 published in the L’Oréal Group management report. The information selected by L’Oréal is as follows: Human resources information: s total workforce, breakdown of headcount by geographic zone; • number of countries that submitted a disability insertion project in 2018 and number of countries with a diversity coordinator; • percentage of brands managed by women, number of entities that have been awarded the European labels “ Gender • Equality European & International Standard ” and “ Economic Dividend for Gender Equality ”. Social information: s number of social audits carried out during the year and breakdown of non-compliance by subject audited. • Environmental, health and safety information: s units of finished goods produced; • direct and indirect CO 2 emissions using the “market-based” and “location-based” method, total energy consumption, • breakdown by energy source (electricity, gas, fuel, steam, other energies), percentage of renewable energy consumed, renewable electricity consumed, refrigerant gas leakages; total net water consumption by finished good (excluding recycled and rain water used for gardening); • transportable waste excluding returnable packaging in rotation, with returnable packaging accounted at source, returnable • packaging in rotation, treatment of transportable waste linked to activity, waste to landfill, of which for local regulatory constraints, recovery and material recovery rates; conventional frequency rates, enlarged frequency rates, and severity rates for work accidents. • professional standards applicable in France. For the attention of General Management,

REGISTRATION DOCUMENT / L'ORÉAL 2018

233