Estée Lauder Companies Disclosure Gap Analysis (2022-2024)
Benchmarking Estée Lauder’s ESG and sustainability disclosures against global frameworks (TCFD, ISSB, CSRD, GRI).
Filter by Framework
Disclosure AreaStatusFramework(s)
Scope 1 & 2 EmissionsCompleteTCFD, GRI, ISSB, CSRD
Scope 3 Emissions (Category Detail)PartialTCFD, ISSB, CSRD
Climate Scenario AnalysisPartialTCFD, ISSB
Double Materiality AssessmentMissingCSRD
Supply Chain Human Rights AuditsPartialGRI, CSRD
Product-Level Environmental ImpactMissingCSRD, GRI
ESG-Financial Linkage (Compensation, Risk)PartialISSB, CSRD
Board ESG OversightPartialGRI, CSRD
Workforce Diversity MetricsPartialGRI, CSRD
Water ManagementPartialGRI, CSRD
Biodiversity & Land UseMissingGRI, CSRD
Data Privacy & CybersecurityPartialGRI, CSRD
Community InvestmentPartialGRI, CSRD
TopicCurrent Estée Lauder DisclosureBest Practice / FrameworkAnalysis & GapSource
Scope 1 & 2 EmissionsAnnual reporting with verified progress and 100% renewable electricity for operations.TCFD, GRI, ISSB, CSRDComplete: Meets or exceeds major framework requirements.ELC Sustainability Report 2024
Scope 3 Emissions (Category Detail)Aggregate Scope 3 disclosed; limited category breakdown.TCFD, ISSB, CSRDPartial: More detailed category disclosure expected under ISSB/CSRD.ELC Sustainability Report 2024
Climate Scenario AnalysisNarrative on risks/opportunities; limited quantitative scenario modeling.TCFD, ISSBPartial: Quantitative scenario analysis expected.10-K, Sustainability Report 2024
Double Materiality AssessmentNo formal double materiality matrix published.CSRDMissing: Required under CSRD.Not disclosed
Supply Chain Human Rights AuditsSupplier Code of Conduct and some audit data; limited remediation detail.GRI, CSRDPartial: More transparency expected.Supplier Responsibility Report
Product-Level Environmental ImpactAggregate product footprint; no product-level data.CSRD, GRIMissing: Increasingly expected by regulators and consumers.Sustainability Report 2024
ESG-Financial Linkage (Compensation, Risk)Some ESG in compensation and risk disclosures; limited quantification.ISSB, CSRDPartial: Explicit linkage recommended.Proxy Statement, 10-K
Board ESG OversightBoard ESG committee; limited disclosure on oversight processes.GRI, CSRDPartial: More detailed disclosure recommended.Proxy Statement, ESG Report
Workforce Diversity MetricsSome diversity data disclosed; limited intersectional and global detail.GRI, CSRDPartial: Granular reporting recommended.Diversity & Inclusion Report
Water ManagementWater use data; limited site-level risk disclosure.GRI, CSRDPartial: Site-level risk and stewardship disclosure recommended.Sustainability Report 2024
Biodiversity & Land UseNo formal disclosure on biodiversity impacts.GRI, CSRDMissing: Disclosure increasingly expected.Not disclosed
Data Privacy & CybersecurityPrivacy policy and some metrics; limited incident data.GRI, CSRDPartial: Quantitative disclosure recommended.Annual Report, Privacy Policy
Community InvestmentSome disclosure of community programs; limited impact metrics.GRI, CSRDPartial: Impact measurement recommended.Community Engagement Report

How to Use This Disclosure Gap Dashboard

  • Click a gap status in the matrix above to highlight related topics below.
  • Use the “Filter by Framework” panel to show/hide topics by reporting standard.
  • Complete = fully meets framework; Partial = some but not all requirements; Missing = not disclosed.
  • Each row summarizes Estée Lauder's current disclosure, best practice, and where gaps remain versus TCFD, ISSB, CSRD, or GRI.

Estée Lauder (DGA)