In 2024, L'Oreal 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.
L'Oreal has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of L'Oreal are considered environmentally sustainable and contribute to at least one of the six environmental objectives defined under the EU Taxonomy framework.
Metric (tonnes)
2025
2024
2023
2022 - 2017
Total Taxonomy Aligned A1 Turnover
Portion of total company turnover generated from economic activities that are eligible under the EU Taxonomy and meet all alignment requirements, including substantial contribution, Do No Significant Harm (DNSH), and minimum safeguards.
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Total Taxonomy Eligible A Turnover
Total turnover of the company associated with activities considered eligible under the EU Taxonomy, regardless of whether they meet alignment criteria.
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Total Taxonomy Non-Eligible B Turnover
Total turnover of the company associated with activities that are not listed as eligible under the EU Taxonomy.
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Metric (tonnes)
2025
2024
2023
2022 - 2017
Total Taxonomy Aligned A1 Opex
Portion of total company OPEX generated from economic activities that are eligible under the EU Taxonomy and meet all alignment requirements, including substantial contribution, Do No Significant Harm (DNSH), and minimum safeguards.
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Total Taxonomy Eligible A Opex
Total OPEX of the company associated with activities considered eligible under the EU Taxonomy, regardless of whether they meet alignment criteria.
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Total Taxonomy Non-Eligible B Opex
Total OPEX of the company associated with activities that are not listed as eligible under the EU Taxonomy.
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Metric (tonnes)
2025
2024
2023
2022 - 2017
Total Taxonomy Aligned A1 Capex
Portion of total company CAPEX generated from economic activities that are eligible under the EU Taxonomy and meet all alignment requirements, including substantial contribution, Do No Significant Harm (DNSH), and minimum safeguards.
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Total Taxonomy Eligible A Capex
Total CAPEX of the company associated with activities considered eligible under the EU Taxonomy, regardless of whether they meet alignment criteria.
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Total Taxonomy Non-Eligible B Capex
Total CAPEX of the company associated with activities that are not listed as eligible under the EU Taxonomy.
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7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
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7.7 CCM/CCA - Acquisition and ownership of buildings
7.7 CCM/CCA - Acquisition and ownership of buildings
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Verified Sources Behind L'Oreal’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 L'Oreal’s data sources below and access millions more through our Disclosure Search.
c. L'Oreal's Universal Registration Document (URD) 2022
Insights into L'Oreal's Revenues from Sustainable Activities
In 2024, L'Oreal reported EU Taxonomy-eligible revenues of EUR 0, representing 0% of its total turnover. Of this amount, EUR 0 of L'Oreal'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 L'Oreal's CAPEX from Sustainable Activities
In 2024, L'Oreal reported EU Taxonomy-eligible CAPEX of EUR 493.00 million,representing 22% of its total CAPEX. Of this amount, EUR 38.00 million of L'Oreal's CAPEX was classified as EU Taxonomy-aligned, indicating that 2% 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
L'Oreal's Taxonomy-Eligible Capex Over Time
Total Taxonomy Aligned A1 Capex
Total Taxonomy Eligible but Not Aligned A2 Capex
Have L'Oreal's increased its investment in sustainable activities over time?
Since 2022, L'Oreal's taxonomy-aligned capital expenditure (CAPEX)decreased by 77.78%,indicating a long-term decline in green capital deployment, potentially signaling shifting priorities or reduced focus on sustainability-linked investments.a, c
Compared to the previous year (2023), L'Oreal's taxonomy-aligned CAPEX decreased by 60%,suggesting that L'Oreal may have scaled back investments in sustainable projects, reprioritized its capital deployment, or reduced transparency in its taxonomy-aligned disclosures.a, b
How much of L'Oreal's capital expenditure (CAPEX) is eligible under the EU Taxonomy?
In 2024, L'Oreal reported that EUR 493.00 million of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 22% of the company's total CAPEX. Of this amount, EUR 38.00 million (2% of total CAPEX) was classified as Taxonomy-aligned. This means that 20% of L'Oreal'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 L'Oreal's eligible CAPEX is aligned with the EU Taxonomy?
In 2024, L'Oreal reported that EUR 38.00 million of its CAPEX was aligned under the EU Taxonomy, representing 2% of its total capital investment.a
This low alignment reflects that L'Oreal is beginning to transition its capital allocation toward greener investments, but still retains substantial opportunities for further alignment with sustainability goals.
L'Oreal's Eligibility & Alignment Overview
L'Oreal's Contribution to Environmental Objectives
Total Taxonomy Aligned A1 Capex
Total Taxonomy Eligible but Not Aligned A2 Capex
How is L'Oreal's taxonomy-aligned CAPEX distributed across the EU environmental objectives?
In 2024, L'Oreal reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 2%
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 L'Oreal is investing in climate-related solutions?
In 2024, L'Oreal allocated EUR 44.46 million of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 2% of the company's total capital expenditure,indicating that L'Orealhas only marginally directed its capital expenditure toward climate-related activities, suggesting limited alignment with climate objectives.a
Insights into L'Oreal's OPEX from Sustainable Activities
In 2024, L'Oreal reported EU Taxonomy-eligible OPEX of EUR 0,representing 0% of its total operating expenses (OPEX). Of this amount, EUR 0 of L'Oreal'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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