4 L’ORÉAL’S SOCIAL, ENVIRONMENTAL AND SOCIETAL RESPONSIBILITY* 4.1 INTRODUCTION 170 4.1.1 A Group with a longstanding commitment 173 4.1.2 Constant dialogue with stakeholders 174 4.2 MAIN NON-FINANCIAL RISKS 177 4.2.1 Risk identification process 177 4.2.2 Main risks for corporate social responsibility, Human Rights and corruption 177 4.3 POLICIES, PERFORMANCE INDICATORS  AND RESULTS 179 4.3.1 Environmental policy 179 4.3.2 Human Resources policy 228 4.3.3 Human rights policy 246 4.3.4 Policy to prevent corruption 254 4.3.5 Tax policy 255 4.4 L’ORÉAL FOR THE FUTURE: 2021 RESULTS 258 4.5 METHODOLOGICAL NOTES 260 4.5.1 Social and health and safety data 260 4.5.2 L’Oréal for the Future data 262 4.5.3 Human Rights data 266 4.6 CROSS-REFERENCE TABLES, INCLUDING NFIS AND GHG  FOOTPRINT 267 4.6.1 Table of concordance for reporting standards in respect of social, environmental and societal matters 267 4.6.2 SASB cross-reference table 269 4.6.3 GRI Standards Content Index 270 4.6.4 GHG balance 273 4.7 STATUTORY AUDITOR'S REPORTS 274 4.7.1 Report of one of the Statutory Auditors, appointed as independent third party, on the verification of the consolidated non-financial performance statement 274 4.7.2 Reasonable assurance report of the Statutory Auditors on a selection of consolidated non-financial information published in the Group Management Report 280 * This information forms an intregral part of the Annual Financial Report as provided in Article L.451-1-2 of the French Monetary and Financial Code. L ’ ORÉAL I UNIVERS AL REGISTRATION DOCUMENT 2021 169