L’Oréal’s Implementation of Sustainability Principles and the Company’s Impact on the Global Market

This research explores the integration of sustainability principles into L’Oréal’s global strategy and the impact of this approach on economic performance, brand reputation, and consumer behavior. The main objective is to highlight the relationship between sustainability, corporate social responsibility, and competitive advantage, in a sector characterized by ethical and environmental challenges. The originality of the study lies in the integrated approach of the economic, social, and ecological dimensions of sustainability, applied to a business model in a dynamic international context. The method used is qualitative, through the L’Oréal case study, based on a detailed examination of financial and sustainability reports published between 2020 and 2023. Analytical tools include the assessment of financial and environmental performance indicators, such as annual revenues, operating profit, and CO₂ emission reduction. The analysis highlights an increase in revenues from 27.99 to 41.18 billion euros and an 81% reduction in emissions, correlated with the launch of the L’Oréal for the Future initiative and the introduction of a transparent product impact labelling system. The results highlight the effectiveness of the adopted strategies and the company’s ability to transform sustainability into a strategic tool for enhancing the reputation and customer loyalty. The study offers relevant implications for managers, accountants, and other professionals interested in sustainable development, proposing a framework that is also applicable to other industries. Thus, the research contributes to specialized literature and supports the adoption of coherent and measurable sustainable practices in the corporate environment.