EssilorLuxottica S.A. is a Franco-Italian multinational corporation specializing in the design, manufacturing, and distribution of ophthalmic lenses and eyewear. Known as a leader in the optical indus... EssilorLuxottica S.A. is a Franco-Italian multinational corporation specializing in the design, manufacturing, and distribution of ophthalmic lenses and eyewear. Known as a leader in the optical industry, the company was formed through the 2018 merger of Essilor, a pioneer in lens solutions, and Luxottica, one of the foremost eyewear manufacturers encompassing brands like Ray-Ban, Oakley, and various designer partnerships. EssilorLuxottica’s primary function is to improve visual health and enhance the fashion aspect of eyewear, offering products ranging from corrective lenses and frames to sunglasses. This corporation operates in segments like healthcare and fashion, deeply influencing retail sectors with its optical and luxury goods. The company plays a significant role in the global eyewear market, not only through direct-to-consumer sales but also by collaborating with opticians and retail chains to distribute its diverse product portfolio. As a pivotal player in the eyewear industry, EssilorLuxottica continues to drive innovation and quality in visual solutions, impacting both lifestyle and health-oriented sectors worldwide.
In 2024, EssilorLuxottica was subject to the Corporate Sustainability Reporting Directive (CSRD)'s requirements, which mandated the company to publish EU Taxonomy disclosures.
The company reported the eligibility and alignment of Turnover, Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) with the EU Taxonomy, helping assess the extent to which its business activities align with Europe's environmental sustainability goals.
EssilorLuxottica has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of EssilorLuxottica are considered environmentally sustainable and contribute to at least one of the six environmental objectives defined under the EU Taxonomy framework.
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2022
2021 - 2017
Total Taxonomy Aligned A1 Turnover
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Total Taxonomy Eligible A Turnover
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Total Taxonomy Non-Eligible B Turnover
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2024
2023
2022
2021 - 2017
Total Taxonomy Aligned A1 Opex
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Total Taxonomy Eligible A Opex
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Total Taxonomy Non-Eligible B Opex
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2024
2023
2022
2021 - 2017
Total Taxonomy Aligned A1 Capex
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Total Taxonomy Eligible A Capex
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Total Taxonomy Non-Eligible B Capex
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6.5 CCM/CCA - Transport by motorbikes, passenger cars and light commercial vehicles
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7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
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7.4 CCM/CCA - Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)
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7.5 CCM/CCA - Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings
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7.6 CCM/CCA - Installation, maintenance and repair of renewable energy technologies
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7.7 CCM/CCA - Acquisition and ownership of buildings
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Limited Data Preview
You are viewing a limited preview of EssilorLuxottica’s EU Taxonomy dataset. The full dataset, available for download, includes eligibility and alignment metrics for turnover, CAPEX, and OPEX across all EU Taxonomy categories (A1, A2, A, B, and A+B), at both aggregate and activity level, with historical coverage back to 2022.
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Verified Sources Behind EssilorLuxottica’s EU Taxonomy Data
Every figure on this dashboard has a transparent audit trail. With Tracenable, each data point is traceable back to its original source, viewable directly inside our platform. Explore EssilorLuxottica’s data sources below and access millions more through our Disclosure Search.
a. EssilorLuxottica's Universal Registration Document (URD) 2024
b. EssilorLuxottica's Universal Registration Document (URD) 2023
c. EssilorLuxottica's Universal Registration Document (URD) 2022
Insights into EssilorLuxottica's Revenues from Sustainable Activities
In 2024, EssilorLuxottica reported EU Taxonomy-eligible revenues of EUR 0, representing 0% of its total turnover. Of this amount, EUR 0 of EssilorLuxottica's revenues was classified as EU Taxonomy-aligned, indicating that 0% of the revenue-generating activities undertaken by the company substantially contribute to one or more of the six environmental objectives, meet the Do No Significant Harm (DNSH) criteria, and comply with the Minimum Social Safeguards (MSS).a
Insights into EssilorLuxottica's CAPEX from Sustainable Activities
In 2024, EssilorLuxottica reported EU Taxonomy-eligible CAPEX of EUR 1.41 billion,representing 38.29% of its total CAPEX. Of this amount, EUR 26.94 million of EssilorLuxottica's CAPEX was classified as EU Taxonomy-aligned, indicating that 0.73% of the company's investments were directed toward economic activities that substantially contribute to one or more of the six environmental objectives, meet the Do No Significant Harm (DNSH) criteria, and comply with the Minimum Social Safeguards (MSS).a
EssilorLuxottica's Taxonomy-Eligible Capex Over Time
Total Taxonomy Aligned A1 Capex
Total Taxonomy Eligible but Not Aligned A2 Capex
Have EssilorLuxottica's increased its investment in sustainable activities over time?
Since 2022, EssilorLuxottica's taxonomy-aligned capital expenditure (CAPEX)increased by 284.21%,pointing to a long-term shift toward greater investment in environmentally sustainable activities recognized under the EU Taxonomy.a, c
Compared to the previous year (2023), EssilorLuxottica's taxonomy-aligned CAPEX increased by 8.96%,highlighting EssilorLuxottica's strengthened commitment to investing in environmentally sustainable activities or improving how such investments are classified and reported under the EU Taxonomy.a, b
How much of EssilorLuxottica's capital expenditure (CAPEX) is eligible under the EU Taxonomy?
In 2024, EssilorLuxottica reported that EUR 1.41 billion of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 38.29% of the company's total CAPEX. Of this amount, EUR 26.94 million (0.73% of total CAPEX) was classified as Taxonomy-aligned. This means that 37.56% of EssilorLuxottica's CAPEX is eligible but not aligned, indicating that these investments either did not meet the technical screening criteria, failed to comply with the Do No Significant Harm (DNSH) requirements, or lacked evidence of meeting the Minimum Safeguards (MSS).a
How much of EssilorLuxottica's eligible CAPEX is aligned with the EU Taxonomy?
In 2024, EssilorLuxottica reported that EUR 26.94 million of its CAPEX was aligned under the EU Taxonomy, representing 0.73% of its total capital investment.a
This low alignment reflects that EssilorLuxottica is beginning to transition its capital allocation toward greener investments, but still retains substantial opportunities for further alignment with sustainability goals.
EssilorLuxottica's Contribution to Environmental Objectives
Total Taxonomy Aligned A1 Capex
Total Taxonomy Eligible but Not Aligned A2 Capex
How is EssilorLuxottica's taxonomy-aligned CAPEX distributed across the EU environmental objectives?
In 2024, EssilorLuxottica reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 0.73%
Climate Change Adaptation: 0%
Sustainable Use and Protection of Water and Marine Resources: 0%
Transition to a Circular Economy: 0%
Pollution Prevention and Control: 0%
Protection and restoration of biodiversity and ecosystems: 0%
How much EssilorLuxottica is investing in climate-related solutions?
In 2024, EssilorLuxottica allocated EUR 26.85 million of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 0.73% of the company's total capital expenditure,indicating that EssilorLuxotticahas only marginally directed its capital expenditure toward climate-related activities, suggesting limited alignment with climate objectives.a
Insights into EssilorLuxottica's OPEX from Sustainable Activities
In 2024, EssilorLuxottica reported EU Taxonomy-eligible OPEX of EUR 0,representing 0% of its total operating expenses (OPEX). Of this amount, EUR 0 of EssilorLuxottica's OPEX was classified as EU Taxonomy-aligned, indicating that 0% of the company's operating expenses were directed toward economic activities that substantially contribute to one or more of the six environmental objectives, meet the Do No Significant Harm (DNSH) criteria, and comply with the Minimum Social Safeguards (MSS).a
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