4 . • We obtained an understanding of internal control and risk management procedures implemented by the Company and assessed the data collection process aimed at ensuring the completeness and fairness of the Information; • For the key performance indicators and other quantitative outcomes – presented in Annex 1 - that we considered to be the most important, we implemented: • analytica l procedures that consisted in verifying the correct consolidation of collected data as well as the consistency of changes thereto; • substantive tests, on a sample basis and using other selection methods, that consisted in verifying the proper application of definitions and procedures and reconciling data with supporting documents. These procedures were conducted for a selection of contributing entities – presented in Annex 2 - and covered between 17% and 28% of the consolidated data selected for these tests. • We assessed the overall consistency of the Statement in relation to our knowledge of the entire Company. The procedures conducted in a limited assurance review are substantially less in scope than those required to issue a reasonable assurance opinion in accordance with the professional guidelines of the French National Institute of Statutory Auditors ( Compagnie Nationale des Commissaires aux Comptes ); a higher level of assurance would have required us to carry out more extensive procedures. Paris-La Défense, February 18, 2022 One of the Stat utory Auditors, Deloitte & Associés David Dupont-Noël Catherine Saire Partner, Audit Partner, Développement Durable 276 L ’ ORÉAL I UNIVERSAL REGISTRATION DOCUMENT 2021 L’ORÉAL’S SOCIAL, ENVIRONMENTAL AND SOCIETAL RESPONSIBILITY Statutory Auditor's reports