4 The GHG Protocol defines 15 items of emissions associated with Scope 3: Upstream or downstream Scope  3 categories Scope 2021 emissions (in thousand tonnes of CO 2 eq.) Upstream 1. Products and services purchased CO 2 emissions related to the preparation of all materials used for the products manufactured by the Group and their promotion at points of sale. These emissions include the extraction of materials, their transportation to suppliers followed by their processing prior to delivery; this represents 838,092 tonnes of CO 2   eq. for the raw materials used in our formulas and 1,546,294  tonnes of CO 2  eq. for the packaging elements of our products. The CO 2 emissions of this item also include the services purchased by L’Oréal (marketing, advertising, etc.) (see section 4.3.1.2.2. “Involving strategic suppliers in the Group’s transformation” of this document) 3,932 2. Capital goods CO 2 emissions related capital goods acquired or purchased by L’Oréal in 2021 (property, production, IT, etc.). 695 3. Fuel- or energy-related activities (not included in Scope  1 and 2 emissions) CO 2 emissions related to the extraction, production and transport of the fuel and energy purchased by L’Oréal. It also includes losses during the distribution of electricity. 161 4. Upstream transport and distribution CO 2 emissions generated by the transport of items purchased and shipped to production or distribution sites. 121 5. Waste generated by sites CO 2 emissions related to the treatment of production waste and wastewater (by a third party) from facilities operated and owned by L’Oréal. 18 6. Business travel CO 2 emissions related to business travel for all employees in all countries. These emissions take into account the different means of transport used (short-term car hire, train or plane). 49 7. Employee home/work commuting CO 2 emissions related to employees’ journeys from their home to their workplace. 96 8. Upstream leased assets CO 2 emissions generated by the energy consumption of the stores and the consumption of fuel by vehicles used under long-term leases. 63 Downstream 9. Downstream transport and distribution CO 2 emissions related to the transport of products sold: this includes transportation flows of finished products from the production sites to the first customer delivery point (450 460 thousand tonnes of CO 2 eq.) and consumers’ travel to and from the points of sale (283 691 thousand tonnes CO 2 eq.) The CO 2 emissions of this item also include the energy consumption associated with the materials used to promote products at the point of sale (119 113 thousand tonnes CO 2 eq.). 852 10. Processing of sold products Not relevant: our production is used directly by the end customer. There is no transformation of intermediate products. - 11. Use of sold products CO 2 emissions related to the use of L’Oréal products by consumers due to the hot water used for rinsing off certain products, such as shampoos, shower gels, dyes, etc. CO 2 emissions in this item depend primarily on the type and method of production of the energy used to heat the water. (See section 4.3.1.3. “Sustainability: from product design to end consumer” of this document) 5,737 12. End-of-life treatment of sold products CO 2 emissions relating to the treatment of sold products after their use: filling and packing components treated in existing streams and wastewater treated in water treatment plants. CO 2 emissions for this item are related mainly to the nature and mode of production of the energy used for each treatment. 675 13. Downstream leased assets Not relevant: there is no exploitation of assets owned by L’Oréal and leased by other entities. - 14. Franchises Not relevant: all stores are retail stores and are included in the “Upstream leased assets” category. - 15. Investing activities CO 2 emissions related to L’Oréal’s investments in 2021. Investments are recognised via the share of L’Oréal’s investments in the company or companies in question. 89 L ’ ORÉAL I UNIVERS AL REGISTRATION DOCUMENT 2021 221 L’ORÉAL’S SOCIAL, ENVIRONMENTAL AND SOCIETAL RESPONSIBILITY Policies, performance indicators and results