4 . 4.3.1.4. Meeting the most demanding standards 4.3.1.4.1. GHG assessment: an annual exercise L’Oréal carries out an annual Greenhouse Gas assessment (GHG assessment) for all the Group’s activities, in order to measure its CO 2 emissions and identify the action plans that will enable it to reduce its impact. This assessment, which has been performed since 2007, is conducted in accordance with the Greenhouse Gas Protocol (GHG Protocol) rules, the international reference method for recording GHG emissions. It makes it possible to determine the Group’s total carbon footprint in three categories – Scopes – defined above in section 4.3.1.3.1. "Eco-designed products" of this document. In 2021, the GHG assessment of the L’Oréal Group was estimated at 12,526 thousand tonnes of CO 2 equivalent. Scopes 1 and 2 – emissions measured and reported on  a monthly basis These CO 2 emissions are measured by all the Group’s sites and reported monthly. Scopes  1 and 2 correspond to those for which the Group takes direct action via programmes to control energy consumption deployed on the sites and for the procurement of renewable energy. They are the subject of ambitious reduction targets as part of the L’Oréal for the Future  programme (see section  4.4. "L’Oréal for the Future: 2021 results" of this document): 2025 TARGETS 2020 2021 Industrial sites - 100% (vs. 2005) -81% -87% Administrative sites and research centres - 100% (vs. 2016) -76% -83% For 2021, all these Scope 1 and 2 emissions represented 31.6 thousand tonnes ☑ for the factories and distribution centres, and 6.7 thousand tonnes for the administrative sites and research centres. Changes in the reported figures for Scopes 1 and 2 since 2014 (in thousands of tonnes of CO 2 equivalent) (1) 2014 2015 2016   (2) 2017  (3) 2018 2019 2020 2021 Scope  1 Industrial sites 58.5 55.5 55.5 49.7 46.6 43.6 39.0 25.9 ☑ Administrative sites and research centres  6.5   8.0   7.7   6.4   4.1 1.8 Group 58.5 55.5 62.0 57.7 54.3 50.0 43.1 27.7 Scope   2 Industrial sites 60.5 49.6 25.7 15.9 8.9 8.2 7.0 5.7 ☑ Administrative sites and research centres  26.5   25.3 25.7   22.1   5.7 4.9 Group 60.5  49.6 52.2 41.2 34.6  30.3 12.6 10.6 Scopes  1 + 2 Industrial sites 118.9   105.0 81.2 65.7   55.5 51.8 46.0 31.6 ☑ Administrative sites and research centres  32.9   33.2   33.4   28.5   9.8 6.7 Group 118.9 105.0 114.2 98.9 88.9 80.3 55.8 38.3 (1) These data present the reported figures each year in the different management reports. In rare cases, certain data already published for the preceding year may be modified when inaccuracies or errors are discovered after the end of the financial year. These data are monitored and included in the annual consistency review. They  are included in the reported figures each year. (2) As from 2016, Scopes 1 and 2 emissions of the Group: - are calculated using the new methodology published by the GHG Protocol (“The Scope 2 Guidance”), and monitored using the Market-Based CO 2 indicator, which  replaces the Net CO 2 indicator; - include the emissions related to leaks of cooling gases; and - include the emissions linked to the administrative sites and research centres. (3) In 2017 only, Scopes 1 and 2 had been expanded with emissions estimated annually for vehicles operated under long-term leases and for branded retail stores. These  emissions are not included in this table. Scope  3 – emissions estimated annually Scope  3 covers all other greenhouse gas emissions not directly related to the sites operated by the Group or to the processing of products in the factories but to other stages in its life cycle (procurement, transportation, use, end of life, etc.) and other impacts related to the Group’s activities (business travel, etc.). These emissions are the subject of an annual estimate according to the GHG Protocol methodology. In 2021, work was carried out on Scope  3 of the GHG Assessment in order to improve its input data, limits and emission factors. For 2021, L’Oréal Group’s Scope 3 is estimated at 12,488  thousand tonnes, an increase around 0.5 million tonnes compared to 2020, primarily due to the use phase of the products. ☑ The Statutory Auditors have expressed reasonable assurance about this indicator. 220 L ’ ORÉAL I UNIVERSAL REGISTRATION DOCUMENT 2021 L’ORÉAL’S SOCIAL, ENVIRONMENTAL AND SOCIETAL RESPONSIBILITY Policies, performance indicators  and results