3 . (ii) Risks related to energy sources, matter and materials: • exposure to energy sources, fluids and hazardous emissions including electricity, high pressure, steam, vapour, hot water and high temperatures; • fires resulting, notably, from flammable products and materials or electrical equipment; • exposure to hazardous dust and chemical products: by inhalation, ingestion or skin contact; and • exposure to high noise levels. (iii) Risks related to human activities: • entry in confined spaces and/or the risk of anoxia; • isolated work: risks associated with working alone for long periods of time; • slipping and falls; • ergonomics of workstations related to load handling; • construction work (risks for the employees of Subsidiaries and Suppliers during construction work); and • work at heights (risk of falls associated with the use of ladders and step stools, access to and work on platforms and roofs, use of lift tables and scaffolding, etc.). Environmental risks The risks of serious damage to the environment are those associated with the consumption of resources or that could cause damage to soils, water, air and biodiversity (habitats and species) in the context of normal operation or the occurrence of an incident at a site of the Subsidiaries or Suppliers: • gradual or accidental pollution; and • pollutio n during the transport of hazardous materials. Applicable rules to prevent risks of serious adverse impacts on Safety and Health in the workplace and the Environment EHS Guidelines The Group’s Environment, Health and Safety (EHS) policy aims to minimise the impact on the environment and guarantee the health and safety of the employees of its Subsidiaries and Suppliers, its customers and the communities in which L’Oréal carries out its activities. For the Subsidiaries, this policy is built on an EHS management system composed of standards with stringent requirements that set the principles of L’Oréal’s EHS policy, which is all included in the EHS guidelines. Additional Environment, Health and Safety in  the workplace actions In addition to the actions resulting from the risk analysis on the activities of the Group and the Suppliers, L’Oréal conducts actions on Environment, Health and Safety in the workplace in addition to those implemented in the context of the French law on Duty of Vigilance, which are described in Chapter 4 “L’Oréal’s Social, Environmental and Societal Responsibility” of this document. L’Oréal’s commitment to Environment, Health and Safety in the workplace is supported at the highest level of the Company by its Chief Executive Officer who renews L’Oréal’s commitment to the United Nations Global Compact each year. For example, this includes the following additional actions and commitments: • in 2015, L’Oréal was one of 100 leading companies to join the Science-Based Targets programme, an initiative of the CDP, the United Nations Global Compact, the World Resources Institute and the NGO WWF; • in 2018, L’Oréal became a partner of the Ellen MacArthur Foundation and, with Act4Nature, in the context of individual commitments, L’Oréal set biodiversity objectives for 2030; • in 2019, L’Oréal was one of the first companies to sign the Business Ambition for 1.5°C  pledge of the UN Global Compact, thereby committing to reach “zero net emissions” by 2050 over its entire value chain, in accordance with the 1.5°C path of the IPCC; and • in 2020, L’Oréal became a signatory of the Task Force on Climate-related Financial Disclosures (TCFD). (i) Additional actions intended for Sites of Subsidiaries At its own sites, L’Oréal implements the LIFE (Life threatening Incident or Fatality Event) programme, which covers activities on all its sites that, if not controlled, could result in potentially serious injury and illness. The Group extends the ambition of moving towards “zero accidents” by ensuring the sustainability of actions and defining post-incident emergency preparedness requirements. Furthermore, the Sharing Beauty with All programme has helped to reduce the environmental footprint of the Group’s sites, in particular by defining and disseminating best practices regarding energy efficiency, reducing CO 2 emissions, contributing to the preservation of water, biodiversity and resources, and improving waste treatment. The new commitments made by the Group for 2030 as part of its L’Oréal for the Future programme are aimed at ensuring compatibility of the Group’s activities with a planet that has limited resources (the commitments and achievements of the programme are detailed in Chapter 4 “L’Oréal’s Social, Environmental and Societal Responsibility” of this document, specifically in section 4.4. “L’Oréal for the Future: 2021 Results”). The main environmental objectives of the programme concerning Subsidiaries are as follows: • Climate: reaching carbon neutrality for all Group sites by 2025, by improving energy efficiency and using 100% renewable energy. L’Oréal is also committed to halving the transport footprint of its products by 2030. • Water: in 2030, 100% of the water used in our industrial processes will be recycled and reused in a loop. • Biodiversity: by 2030, all of our operated buildings and all industrial sites will have a positive impact on biodiversity compared to 2019. • Natural resources: by 2030, 100% of the waste generated in our operated sites will be recycled or reused. L’Oréal is also committed to no longer send waste to landfills. 148 L ’ ORÉAL I UNIVERSAL REGISTRATION DOCUMENT 2021 RISK FACTORS AND CONTROL ENVIRONMENT Vigilance Plan