4 . 4.6.3. GRI Standards Content Index This report has been prepared in accordance with the GRI Standards: Core Option. Material issues have been mapped with the relevant GRI Standards disclosure. Content relating to the indicator list below is available within the table or at the location provided. Theme Standard number Disclosure title Additional information Level of compliance Location of information GENERAL DISCLOSURES Gen eral Disclo sures 2-1 Organisation details   Fully compliant 1.1. - 1.2. - 7.1. - 7.3. 2-2 Entities included in  the organisation's sustainability reporting   Fully compliant 1.4.1. - 1.4.2. 2-3 Reporting period, frequency and contact point   Fully compliant 1. - 4.5. 2-4 Restatements of information   Fully compliant 4.5. 2-5 External assurance   Fully compliant 2.3. 2-6 Activities, value chain and other business relationship   Fully compliant 1.2. - -1.2.7 2-7 Employees   Fully compliant 4.3.2. 2-8 W orkers who are not employees   Fully compliant 4.3.2. 2-9 Governance structure and composition   Fully compliant 1.1.5 - 2.2. - 2.3. 2-10 Nomination and selection of the highest governance body   Fully compliant 2.1 - 2.2.3 - 2.3.5. 2.5 2-11 Chair of the highest governance body   Fully compliant 1.1.5 - 2.2. 2-12 Role of of the highest governance body   Fully compliant 2.3.3. - 4.1 2-13 Delegation of responsability   Fully compliant 3.4.6. - 4.3.3. - 4.3.4. 4.1 2-14 Role of the highest governance body in sustainability reporting   Fully compliant 2.3.2 - 2.3.3. - 4.1 2-15 Conflict of interest   Fully compliant 2.1.3 - 2.3.4 - 2.3.5 2.2.1.5. 2-16 Communication of critical concerns   Fully compliant 4.1.2. - 3.5. 2-17 Collective knowledge of the highest governance body   Fully compliant 1.2.3. - 1.2.4. 2-18 Evaluation of the performance of the highest governance body   Fully compliant 2.3.4 2-19 Remuneration policy   Fully compliant 2.4 2-20 Process to determine remuneration   Fully compliant 2.4 2-21 Annual compensation ratio   Fully compliant 2.4.2 4.3.2 2-22 Statement on sustainable development strategy   Fully compliant 4.1 - 4.3.1 2-23 Policy commitments   Fully compliant 4.1.2. 2-24 Embedding policy commitments   Fully compliant 4.3 2-25 Process to remediate negative impacts   Fully compliant 3.5 - 3.5.2 - 4.1.2. 2-26 Mechanism for seeking advice and raising concerns   Fully compliant 3.1 3.4.6. - 4.3.3. - 4.3.4. 270 L ’ ORÉAL I UNIVERSAL REGISTRATION DOCUMENT 2021 L’ORÉAL’S SOCIAL, ENVIRONMENTAL AND SOCIETAL RESPONSIBILITY Cross-reference tables, including NFIS and GHG footprint