Estée Lauder Companies Disclosure Gap Analysis (2022-2024)
Benchmarking Estée Lauder’s ESG and sustainability disclosures against global frameworks (TCFD, ISSB, CSRD, GRI).
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Disclosure Area | Status | Framework(s) |
---|---|---|
Scope 1 & 2 Emissions | Complete | TCFD, GRI, ISSB, CSRD |
Scope 3 Emissions (Category Detail) | Partial | TCFD, ISSB, CSRD |
Climate Scenario Analysis | Partial | TCFD, ISSB |
Double Materiality Assessment | Missing | CSRD |
Supply Chain Human Rights Audits | Partial | GRI, CSRD |
Product-Level Environmental Impact | Missing | CSRD, GRI |
ESG-Financial Linkage (Compensation, Risk) | Partial | ISSB, CSRD |
Board ESG Oversight | Partial | GRI, CSRD |
Workforce Diversity Metrics | Partial | GRI, CSRD |
Water Management | Partial | GRI, CSRD |
Biodiversity & Land Use | Missing | GRI, CSRD |
Data Privacy & Cybersecurity | Partial | GRI, CSRD |
Community Investment | Partial | GRI, CSRD |
Topic | Current Estée Lauder Disclosure | Best Practice / Framework | Analysis & Gap | Source |
---|---|---|---|---|
Scope 1 & 2 Emissions | Annual reporting with verified progress and 100% renewable electricity for operations. | TCFD, GRI, ISSB, CSRD | Complete: Meets or exceeds major framework requirements. | ELC Sustainability Report 2024 |
Scope 3 Emissions (Category Detail) | Aggregate Scope 3 disclosed; limited category breakdown. | TCFD, ISSB, CSRD | Partial: More detailed category disclosure expected under ISSB/CSRD. | ELC Sustainability Report 2024 |
Climate Scenario Analysis | Narrative on risks/opportunities; limited quantitative scenario modeling. | TCFD, ISSB | Partial: Quantitative scenario analysis expected. | 10-K, Sustainability Report 2024 |
Double Materiality Assessment | No formal double materiality matrix published. | CSRD | Missing: Required under CSRD. | Not disclosed |
Supply Chain Human Rights Audits | Supplier Code of Conduct and some audit data; limited remediation detail. | GRI, CSRD | Partial: More transparency expected. | Supplier Responsibility Report |
Product-Level Environmental Impact | Aggregate product footprint; no product-level data. | CSRD, GRI | Missing: Increasingly expected by regulators and consumers. | Sustainability Report 2024 |
ESG-Financial Linkage (Compensation, Risk) | Some ESG in compensation and risk disclosures; limited quantification. | ISSB, CSRD | Partial: Explicit linkage recommended. | Proxy Statement, 10-K |
Board ESG Oversight | Board ESG committee; limited disclosure on oversight processes. | GRI, CSRD | Partial: More detailed disclosure recommended. | Proxy Statement, ESG Report |
Workforce Diversity Metrics | Some diversity data disclosed; limited intersectional and global detail. | GRI, CSRD | Partial: Granular reporting recommended. | Diversity & Inclusion Report |
Water Management | Water use data; limited site-level risk disclosure. | GRI, CSRD | Partial: Site-level risk and stewardship disclosure recommended. | Sustainability Report 2024 |
Biodiversity & Land Use | No formal disclosure on biodiversity impacts. | GRI, CSRD | Missing: Disclosure increasingly expected. | Not disclosed |
Data Privacy & Cybersecurity | Privacy policy and some metrics; limited incident data. | GRI, CSRD | Partial: Quantitative disclosure recommended. | Annual Report, Privacy Policy |
Community Investment | Some disclosure of community programs; limited impact metrics. | GRI, CSRD | Partial: 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.