4 4.6.4. GHG balance This table provides a detailed list of all restatements made to correct our GHG balance since 2016. These changes may concern the scope under review, the methodology used or the emission factors used. (thousands of tonnes of CO 2 equivalent) Comments Financial year 2016 Financial year 2019 Financial year 2020 Financial year 2021 Reported figures Scopes 1, 2 and 3   114   11,762    11,225 12,526 Scope 3   Unpublished (1)   11,682    11,169 12,488 Unpublished data Scopes 1, 2 and 3 Unpublished 2016 GHG balance results scopes 1, 2 and 3 (2) 9,881 Scope 3   9,712 Variances   Scopes  1 and 2 TOTAL RESTATEMENTS -55 - - Improvement in the accuracy of the scope (3) -55 Scope  3 TOTAL RESTATEMENTS 3,162 588 791   Improvement in the accuracy of  the methodology (as from 2021) (4) 259 258 264   Improvement in the accuracy of the methodology (as from 2021) (5) 177 -397 -139   Improvement in the accuracy of the scope (as from 2021) (6) 958 880 666   Improvement in the accuracy of the scope (as from 2021) (7) 19   Improvement in the accuracy of the scope (as from 2021) (8) -46   Update of the emission factors (as from  2021) (9) 81   Improvement in the accuracy of the scope (as from 2020) (10) 424   Update of the emission factors (as  from  2020) (11) -577   Update of the parameters (as from 2019) (12) 28   Improvement in the accuracy of the scope (as from 2018) (13) 340   Update of the emission factors (as from  2018) (14) 1,295   Improvement in the accuracy of the scope (as from 2018) (15) 51 Like-for-like basis Scopes 1, 2 and 3    12,988 12,350 12,016 12,526     Scope 3   12,874 12,270 11,960 12,488 (1) In 2016, the Scope 3 total reported was that of 2015; only the five main items of the 2016 Scope 3 were updated and reported (representing 90% of Scope 3). The work on the 2016 GHG balance continued pursuant to the SBT commitments. (2) Data calculated under the SBT commitments (SBT baseline Scopes 1, 2 and 3). (3) Variation in allocations to leased vehicles and stores, in Scope 3. (4) Variation in the methodology and external data bases (transport and capital goods). (5) Variation in the methodology and alignment of the internal data bases. (6) Improvement in the accuracy of the data (emissions related primarily to purchases of services and IT). (7) Variation in allocations to leased vehicles and stores, in Scope 3. (8) Improved precision in the POS data. (9) Change in the source of the data on the energy mix used for residential water heating in the different countries. (10) Improved accuracy of data for formulas and finished products (nomenclature). (11) Update of the energy mix used for residential water heating in European countries. (12) Improvement in the data related to the product use phase: volume of water and quantity of products used. (13) Improved precision in the POS data. (14) Change in the source of the data on the energy mix used for residential water heating in the different countries. (15) Variation in allocations to leased vehicles and stores, in Scope 3. L ’ ORÉAL I UNIVERS AL REGISTRATION DOCUMENT 2021 273 L’ORÉAL’S SOCIAL, ENVIRONMENTAL AND SOCIETAL RESPONSIBILITY Cross-reference tables, including NFIS and GHG footprint