Sanofi (SNY) 6-K28 Jul 232023 Q2 Condensed Half-year Consolidated Financial StatementsFinancial data

Company Profile

Cover page

Cover page	6 Months Ended
Cover page	Jun. 30, 2023
Entity Information [Line Items]
Document Type	6-K
Entity Registrant Name	SANOFI
Amendment Flag	false
Entity Central Index Key	0001121404
Current Fiscal Year End Date	--12-31
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2

Consolidated Balance Sheets

Consolidated Balance Sheets - EUR (€) € in Millions	Jun. 30, 2023	Dec. 31, 2022
Assets
Property, plant and equipment owned	€ 9,804	€ 9,869
Right-of-use assets	1,723	1,815
Goodwill	49,243	49,892
Other intangible assets	24,590	21,640
Investments accounted for using the equity method	538	677
Other non-current assets	2,992	3,095
Non-current income tax assets	240	242
Deferred tax assets	5,980	5,381
Non-current assets	95,110	92,611
Inventories	9,970	8,960
Accounts receivable	8,289	8,424
Other current assets	3,371	3,532
Current income tax assets	353	374
Cash and cash equivalents	7,993	12,736
Current assets	29,976	34,026
Assets held for sale or exchange	267	85
TOTAL ASSETS	125,353	126,722
Equity and liabilities
Equity attributable to equity holders of Sanofi	72,629	74,784
Equity attributable to non-controlling interests	318	368
Total equity	72,947	75,152
Long-term debt	14,241	14,857
Non-current lease liabilities	1,839	1,904
Non-current liabilities related to business combinations and to non-controlling interests	563	674
Non-current provisions and other non-current liabilities	7,088	6,341
Non-current income tax liabilities	1,928	1,979
Deferred tax liabilities	1,950	1,841
Non-current liabilities	27,609	27,596
Accounts payable	7,365	6,813
Current liabilities related to business combinations and to non-controlling interests	154	105
Current provisions and other current liabilities	11,917	12,021
Current income tax liabilities	377	574
Current lease liabilities	253	277
Short-term debt and current portion of long-term debt	4,694	4,174
Current liabilities	24,760	23,964
Liabilities related to assets held for sale or exchange	37	10
TOTAL EQUITY AND LIABILITIES	€ 125,353	€ 126,722

Consolidated Income Statements

Consolidated Income Statements - EUR (€) € in Millions, shares in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Profit (loss) [abstract]
Net sales	€ 20,187	€ 19,790	€ 42,997
Other revenues	1,358	1,005	2,392
Cost of sales	(6,347)	(6,130)	(13,695)
Gross profit	15,198	14,665	31,694
Research and development expenses	(3,193)	(3,147)	(6,706)
Selling and general expenses	(5,182)	(4,953)	(10,492)
Other operating income	617	416	1,969
Other operating expenses	(1,422)	(1,204)	(2,531)
Amortization of intangible assets	(1,035)	(910)	(2,053)
Impairment of intangible assets	(15)	(87)	454
Fair value remeasurement of contingent consideration	(26)	(17)	27
Restructuring costs and similar items	(547)	(792)	(1,336)
Other gains and losses, and litigation	(73)	(142)	(370)
Operating income	4,322	3,829	10,656
Financial expenses	(370)	(189)	(440)
Financial income	286	34	206
Income before tax and investments accounted for using the equity method	4,238	3,674	10,422
Income tax expense	(730)	(495)	(2,006)
Share of profit/(loss) from investments accounted for using the equity method	(52)	58	68
Net income	3,456	3,237	8,484
Net income attributable to non-controlling interests	26	53	113
Net income attributable to equity holders of Sanofi	€ 3,430	€ 3,184	€ 8,371
Average number of shares outstanding (in shares)	1,249.9	1,250	1,251.9
Average number of shares after dilution (in shares)	1,254.5	1,255.3	1,256.9
Basic earnings per share (in euros per share)	€ 2.74	€ 2.55	€ 6.69
Diluted earnings per share (in euros per share)	€ 2.73	€ 2.54	€ 6.66

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Statement of comprehensive income [abstract]
Net income	€ 3,456	€ 3,237	€ 8,484
Attributable to equity holders of Sanofi	3,430	3,184	8,371
Attributable to non-controlling interests	26	53	113
Other comprehensive income:
Actuarial gains/(losses)	141	1,110	654
Change in fair value of equity instruments included in financial assets and financial liabilities	3	13	13
Tax effects	(59)	(336)	(216)
Items not subsequently reclassifiable to profit or loss	85	787	451
Change in fair value of debt instruments included in financial assets	6	(52)	(77)
Change in fair value of cash flow hedges	1	(17)	7
Change in currency translation differences	(1,057)	3,435	2,278
Tax effects	(8)	97	105
Items subsequently reclassifiable to profit or loss	(1,058)	3,463	2,313
Other comprehensive income for the period, net of taxes	(973)	4,250	2,764
Comprehensive income	2,483	7,487	11,248
Attributable to equity holders of Sanofi	2,465	7,415	11,130
Attributable to non-controlling interests	€ 18	€ 72	€ 118

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - EUR (€) € in Millions		Total	Attributable to equity holders of Sanofi	Share capital	Additional paid-in capital	Treasury shares	Reserves and retained earnings	Stock options and other share-based payments	Other comprehensive income	Attributable to non-controlling interests
Beginning balance at Dec. 31, 2021		€ 69,031	€ 68,681	€ 2,527	€ 532	€ (939)	€ 63,013	€ 4,405	€ (857)	€ 350
Other comprehensive income for the period		4,250	4,231				787		3,444	19
Net income for the period		3,237	3,184				3,184			53
Comprehensive income		7,487	7,415				3,971		3,444	72
Dividend paid out of earnings		(4,168)	(4,168)				(4,168)
Effect of the distribution of an exceptional supplementary dividend of 58% of the shares of EUROAPI to the equity holders of Sanofi	[1]	(793)	(793)				(793)
Payment of dividends to non-controlling interests		(69)	0							(69)
Share repurchase program	[2]	(360)	(360)			(360)
Share-based payment plans:
Exercise of stock options		27	27	1	26
Issuance of restricted shares and vesting of existing restricted shares		0	0	3	(3)	130	(130)
Value of services obtained from employees		144	144					144
Tax effects of the exercise of stock options		15	15					15
Other movements		(10)	(10)				(10)
Ending balance at Jun. 30, 2022		71,304	70,951	2,531	555	(1,169)	61,883	4,564	2,587	353
Beginning balance at Dec. 31, 2021		69,031	68,681	2,527	532	(939)	63,013	4,405	(857)	350
Other comprehensive income for the period		2,764
Net income for the period		8,484
Comprehensive income		11,248
Ending balance at Dec. 31, 2022		75,152	74,784	2,522	125	(706)	66,734	4,658	1,451	368
Beginning balance at Jun. 30, 2022		71,304	70,951	2,531	555	(1,169)	61,883	4,564	2,587	353
Other comprehensive income for the period		(1,486)	(1,472)				(336)		(1,136)	(14)
Net income for the period		5,247	5,187				5,187			60
Comprehensive income		3,761	3,715				4,851		(1,136)	46
Payment of dividends to non-controlling interests		(31)								(31)
Share repurchase program	[2]	(137)	(137)			(137)
Reductions in share capital		0	0	(13)	(587)	600
Share-based payment plans:
Exercise of stock options		8	8		8
Employee share ownership plan		153	153	4	149
Value of services obtained from employees		101	101					101
Tax effects of the exercise of stock options		(7)	(7)					(7)
Ending balance at Dec. 31, 2022		75,152	74,784	2,522	125	(706)	66,734	4,658	1,451	368
Other comprehensive income for the period		(973)	(965)				85		(1,050)	(8)
Net income for the period		3,456	3,430				3,430			26
Comprehensive income		2,483	2,465				3,515		(1,050)	18
Dividend paid out of earnings		(4,454)	(4,454)				(4,454)
Payment of dividends to non-controlling interests		(49)	0							(49)
Share repurchase program	[2]	(363)	(363)			(363)
Share-based payment plans:
Exercise of stock options		18	18		18
Issuance of restricted shares and vesting of existing restricted shares	[2]	0	0	3	(3)	112	(112)
Value of services obtained from employees		160	160					160
Tax effects of the exercise of stock options		8	8					8
Other changes arising from issuance of restricted shares	[3]	2	2				2
Other movements	[4]	(10)	9				9			(19)
Ending balance at Jun. 30, 2023		€ 72,947	€ 72,629	€ 2,525	€ 140	€ (957)	€ 65,694	€ 4,826	€ 401	€ 318

[1]See Note D.1. to the consolidated financial statements for the year ended December 31, 2022[2]See Note B.8.2. (for amounts relating to 2022, see Note D.1.5.4. to the consolidated financial statements for the year ended December 31, 2022).[3]This line comprises the impact of issuance of restricted shares to former employees of EUROAPI subsequent to the date on which Sanofi ceased to have control over EUROAPI.[4]This line mainly comprises the impact on non-controlling interests arising from divestments and acquisitions.

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) - € / shares		6 Months Ended
	May 10, 2022	Jun. 30, 2023	Jun. 30, 2022
Dividend paid per share (in euros per share)		€ 3.56	€ 3.33
Euroapi
Exceptional supplementary dividend, in percentage	58%

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - EUR (€) € in Millions		6 Months Ended		12 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Cash flows from (used in) operating activities [abstract]
Net income attributable to equity holders of Sanofi		€ 3,430	€ 3,184	€ 8,371
Non-controlling interests		26	53	113
Share of undistributed earnings from investments accounted for using the equity method		196	(53)	(48)
Depreciation, amortization and impairment of property, plant and equipment, right-of-use assets and intangible assets		1,838	1,820	3,420
Gains and losses on disposals of non-current assets, net of tax	[1]	(307)	(368)	(711)
Net change in deferred taxes		(446)	(404)	(578)
Net change in non-current provisions and other non-current liabilities	[2]	(716)	436	280
Cost of employee benefits (stock options and other share-based payments)		160	144	245
Impact of the workdown of acquired inventories remeasured at fair value		5	3	3
Other profit or loss items with no cash effect on cash flows generated by operating activities	[3]	196	52	138
Operating cash flow before changes in working capital		4,382	4,867	11,233
Adjustments to reconcile profit (loss) [abstract]
(Increase)/decrease in inventories		(1,174)	(1,122)	(927)
(Increase)/decrease in accounts receivable		(215)	18	(777)
Increase/(decrease) in accounts payable		497	111	452
Net change in other current assets and other current liabilities		73	(49)	545
Net cash provided by/(used in) operating activities	[4]	3,563	3,825	10,526
Cash flows from (used in) investing activities [abstract]
Acquisitions of property, plant and equipment and intangible assets		(930)	(974)	(2,201)
Acquisitions of consolidated undertakings and investments accounted for using the equity method	[5]	(2,465)	(977)	(992)
Acquisitions of other equity investments		(56)	(110)	(488)
Proceeds from disposals of property, plant and equipment, intangible assets and other non-current assets, net of tax	[6]	578	544	1,488
Disposals of consolidated undertakings and investments accounted for using the equity method	[7]	15	101	134
Net change in other non-current assets		(215)	(43)	(16)
Net cash provided by/(used in) investing activities		(3,073)	(1,459)	(2,075)
Cash flows from (used in) financing activities [abstract]
Issuance of Sanofi shares		31	40	188
Dividends paid:
Dividends paid to equity holders of Sanofi		(4,454)	(4,168)	(4,168)
Dividends paid to non-controlling interests		(49)	(69)	(99)
Payments received/(made) on changes of ownership interest in a subsidiary without loss of control		(3)	0	0
Additional long-term debt contracted		0	1,497	1,549
Repayments of long-term debt		(2,680)	(2,694)	(2,718)
Repayment of lease liabilities		(127)	(137)	(291)
Net change in short-term debt and other financial instruments	[8]	2,431	286	215
Acquisitions of treasury shares		(363)	(360)	(497)
Net cash provided by/(used in) financing activities		(5,214)	(5,605)	(5,821)
Impact of exchange rates on cash and cash equivalents		(19)	40	8
Net change in cash and cash equivalents		(4,743)	(3,199)	2,638
Cash and cash equivalents, beginning of period		12,736	10,098	10,098
Cash and cash equivalents, end of period		€ 7,993	€ 6,899	€ 12,736

[1]Includes non-current financial assets.[2]This line item includes contributions paid to pension funds (see Note B.12.).[3]This line item mainly comprises unrealized foreign exchange gains and losses arising on the remeasurement of monetary items in non-functional currencies and on instruments used to hedge such items.[4]Of which: June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) ▪ Income tax paid (1,431) (927) (2,452) ▪ Interest paid (234) (162) (380) ▪ Interest received 262 23 173 ▪ Dividends received from non-consolidated entities 8 — 1

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - EUR (€) € in Millions		6 Months Ended		12 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of detailed information about borrowings [Line Items]
Income tax paid		€ (1,431)	€ (927)	€ (2,452)
Interest paid		(234)	(162)	(380)
Interest received		262	23	173
Dividends received from non-consolidated entities		8	0	1
Net change in short-term debt and other financial instruments	[1]	2,431	€ 286	€ 215
Commercial paper program in USA
Disclosure of detailed information about borrowings [Line Items]
Net change in short-term debt and other financial instruments		€ 2,630

[1]For the six months ended June 30, 2023, this line item includes €2,630 million related to the US commercial paper program. It also includes realized foreign exchange differences on (i) cash and cash equivalents in non-functional currencies (primarily the US dollar) and (ii) derivative instruments used to manage such cash and cash equivalents.

Introduction

Introduction	6 Months Ended
Introduction	Jun. 30, 2023
General Information About Financial Statements [Abstract]
Introduction	INTRODUCTION Sanofi, together with its subsidiaries (collectively “Sanofi”, “the Group” or “the Company”), is a global healthcare leader engaged in the research, development and marketing of therapeutic solutions focused on patient needs. Sanofi is listed in Paris (Euronext: SAN) and New York (Nasdaq: SNY). The condensed consolidated financial statements for the six months ended June 30, 2023 were reviewed by the Sanofi Board of Directors at the Board meeting on July 27, 2023.

Basis of Preparation of the Hal

Basis of Preparation of the Half-Year Financial Statements and Accounting Policies	6 Months Ended
	Jun. 30, 2023
Corporate Information And Statement Of IFRS Compliance [Abstract]
Basis of Preparation of the Half-Year Financial Statements and Accounting Policies	A/ BASIS OF PREPARATION OF THE HALF-YEAR FINANCIAL STATEMENTS AND ACCOUNTING POLICIES A.1. INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) The half-year consolidated financial statements have been prepared and presented in condensed format in accordance with IAS 34 (Interim Financial Reporting). The accompanying notes therefore relate to significant events and transactions of the period, and should be read in conjunction with the consolidated financial statements for the year ended December 31, 2022. The accounting policies used in the preparation of the consolidated financial statements as of June 30, 2023 comply with international financial reporting standards (IFRS) as endorsed by the European Union and as issued by the International Accounting Standards Board (IASB). IFRS as endorsed by the European Union as of June 30, 2023 are available via the following web link: https://www.efrag.org/Endorsement The accounting policies applied effective January 1, 2023 are identical to those presented in the consolidated financial statements for the year ended December 31, 2022. The following amendments are applicable from January 1, 2023, and had no material impact: “Disclosure of Accounting Policies” (amendment to IAS 1); “Definition of Accounting Estimates” (amendment to IAS 8); and “Deferred Tax Assets and Liabilities Arising from a Single Transaction” (amendment to IAS 12). On May 23, 2023, the IASB issued “International Tax Reform—Pillar Two Model Rules”, an immediately applicable amendment to IAS 12 that will come into force following endorsement by the European Union, which is expected by the end of 2023. In December 2022, the EU Member States unanimously agreed to adopt a directive introducing a global minimum corporate income tax rate of 15% that will come into force in 2024, in accordance with the model framework of OECD Pillar Two. Work is ongoing to assess the potential impact of the imminent transposition into domestic legislation in relevant countries prior to December 31, 2023. For the first half of 2023, the expected impacts of the Pillar Two measures cannot be accurately quantified, and hence cannot be reasonably estimated. In addition, given the lack of clarity in the current provisions of IAS 12 on the recognition of deferred taxes with reference to Pillar Two, Sanofi has not recognized any deferred taxes in the 2023 first-half financial statements in respect of subsidiaries located in countries which have transposed or substantively transposed Pillar Two rules. IFRS 17 (Insurance Contracts), issued on May 18, 2017, became applicable with effect from January 1, 2023. However, IFRS 17 does not apply to the Sanofi consolidated financial statements because the insurance activities carried on by its captive insurance companies are internal to the Group, given that the sole beneficiaries of the policies are Sanofi subsidiaries. Consequently, those activities are eliminated on consolidation. A.2. USE OF ESTIMATES The preparation of financial statements requires management to make reasonable estimates and assumptions based on information available at the date the financial statements are finalized. Those estimates and assumptions may affect the reported amounts of assets, liabilities, revenues and expenses in the financial statements, and disclosures of contingent assets and contingent liabilities as of the date of the review of the financial statements. Examples of estimates and assumptions include: • amounts deducted from sales for projected sales returns, chargeback incentives, rebates and price reductions; • impairment of property, plant and equipment and intangible assets; • the valuation of goodwill and the valuation and useful life of acquired intangible assets; • the measurement of contingent consideration receivable in connection with asset divestments and of contingent consideration payable; • the measurement of financial assets and financial liabilities at amortized cost; • the amount of post-employment benefit obligations; • the amount of liabilities or provisions for restructuring, litigation, tax risks relating to corporate income taxes, and environmental risks; and • the amount of deferred tax assets resulting from tax losses available for carry-forward and deductible temporary differences. Actual results could differ from these estimates. For half-year financial reporting purposes, and as allowed under IAS 34, Sanofi has determined income tax expense on the basis of an estimate of the effective tax rate for the full financial year. That rate is applied to business operating income plus financial income and minus financial expenses, and before (i) the share of profit/loss of investments accounted for using the equity method and (ii) net income attributable to non-controlling interests. The estimated full-year effective tax rate is based on the tax rates that will be applicable to projected pre-tax profits or losses arising in the various tax jurisdictions in which Sanofi operates. A.3. SEASONAL TRENDS Sanofi’s activities are not subject to significant seasonal fluctuations. A.4. CONSOLIDATION AND FOREIGN CURRENCY TRANSLATION OF THE FINANCIAL STATEMENTS OF SUBSIDIARIES IN HYPERINFLATIONARY ECONOMIES In 2023, Sanofi continues to account for subsidiaries based in Venezuela using the full consolidation method, on the basis that the criteria for control as specified in IFRS 10 (Consolidated Financial Statements) are still met.The contribution of the Venezuelan subsidiaries to the consolidated financial statements is immaterial. In Argentina, the cumulative rate of inflation over the last three years is in excess of 100%, based on a combination of indices used to measure inflation in that country. Consequently, Sanofi has since July 1, 2018 treated Argentina as a hyperinflationary economy and has applied IAS 29. The impact of the resulting restatements is immaterial at Sanofi group level. In Turkey, the cumulative rate of inflation over the last three years is in excess of 100%, based on a combination of indices used to measure inflation in that country. Consequently, Sanofi has since January 1, 2022 treated Turkey as a hyperinflationary economy and has applied IAS 29. The impact of the resulting restatements is immaterial at Sanofi group level. A.5. FAIR VALUE OF FINANCIAL INSTRUMENTS Under IFRS 13 (Fair Value Measurement) and IFRS 7 (Financial Instruments: Disclosures), fair value measurements must be classified using a hierarchy based on the inputs used to measure the fair value of the instrument. This hierarchy has three levels: • Level 1: quoted prices in active markets for identical assets or liabilities (without modification or repackaging); • Level 2: quoted prices in active markets for similar assets or liabilities, or valuation techniques in which all important inputs are derived from observable market data; • Level 3: valuation techniques in which not all important inputs are derived from observable market data. The table below shows the disclosures required under IFRS 7 relating to the measurement principles applied to financial instruments. Note Type of financial instrument Measurement principle Level in fair value hierarchy Valuation technique Method used to determine fair value Market data Valuation model Exchange rate Interest rate Volatilities B.6. Financial assets measured at fair value (quoted equity instruments) Fair value 1 Market value Quoted market price N/A B.6. Financial assets measured at fair value (quoted debt instruments) Fair value 1 Market value Quoted market price N/A B.6. Financial assets measured at fair value (unquoted equity instruments) Fair value 3 Amortized cost/ Peer comparison (primarily) If cost ceases to be a representative measure of fair value, an internal valuation based primarily on peer comparison is used. B.6. Financial assets at fair value (contingent consideration receivable) Fair value 3 Revenue-based approach The fair value of contingent consideration receivable is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note D.7.3. to the consolidated financial statements for the year ended December 31, 2021. B.6. Long-term loans and advances and other non-current receivables Amortized cost N/A N/A The amortized cost of long-term loans and advances and other non-current receivables at the end of the reporting period is not materially different from their fair value. B.6. Financial assets measured at fair value held to meet obligations under post-employment benefit plans Fair value 1 Market value Quoted market price N/A B.6. Financial assets designated at fair value held to meet obligations under deferred compensation plans Fair value 1 Market value Quoted market price N/A B.9. Investments in mutual funds Fair value 1 Market value Net asset value N/A B.9. Negotiable debt instruments, commercial paper, instant access deposits and term deposits Amortized cost N/A N/A Because these instruments have a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as disclosed in the notes to the consolidated financial statements. B.9. Debt Amortized cost (a) N/A N/A In the case of debt with a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as reported in the notes to the consolidated financial statements. For debt with a maturity of more than 3 months, fair value as reported in the notes to the consolidated financial statements is determined either by reference to quoted market prices at the end of the reporting period (quoted instruments) or by discounting the future cash flows based on observable market data at the end of the reporting period (unquoted instruments). For financial liabilities based on variable payments such as royalties, fair value is determined on the basis of discounted cash flow projections. B.9. Lease liabilities Amortized cost N/A N/A Future lease payments are discounted using the incremental borrowing rate. B.10. Forward currency contracts Fair value 2 Present value of future cash flows Mid Market Spot < 1 year: Mid Money Market N/A B.10. Interest rate swaps Fair value 2 Revenue-based approach Present value of future cash flows Mid Market Spot < 1 year: Mid Money Market and Euronext interest rate futures > 1 year: Mid Zero Coupon N/A B.10. Cross-currency swaps Fair value 2 Present value of future cash flows Mid Market Spot < 1 year: Mid Money Market and Euronext interest rate futures > 1 year: Mid Zero Coupon N/A B.11. Liabilities related to business combinations and to non-controlling interests Fair value 3 Revenue-based approach Under IAS 32, contingent consideration payable in a business combination is a financial liability. The fair value of such liabilities is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note B.11. (a) In the case of debt designated as a hedged item in a fair value hedging relationship, the carrying amount in the consolidated balance sheet includes changes in fair value attributable to the hedged risk(s). A.6. NEW PRONOUNCEMENTS ISSUED BY THE IASB AND APPLICABLE FROM 2024 On September 22, 2022, the IASB issued an amendment to IFRS 16 (Leases), relating to lease liabilities in a sale-and-leaseback arrangement, which is applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union); it will not have a material impact on the Sanofi financial statements, and Sanofi will not early adopt it. On January 23, 2020, the IASB issued “Classification of Liabilities as Current or Non-current”, an amendment to IAS 1, and then on October 31, 2022 issued “Non-current Liabilities with Covenants”, a further amendment to IAS 1. The amendments are applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union); they will not have a material impact on the Sanofi financial statements, and Sanofi will not early adopt them. On May 25, 2023, the IASB issued “Supplier Finance Arrangements”, an amendment to IAS 7 and IFRS 7 which is applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union) and relates to disclosure requirements around such arrangements. An impact assessment is ongoing, and Sanofi will not early adopt the amendment. A.7. AGREEMENTS RELATING TO THE RECOMBINANT COVID-19 VACCINE CANDIDATE DEVELOPED BY SANOFI IN COLLABORATION WITH GSK On November 10, 2022, in line with the positive opinion issued by the Committee for Medicinal Products for Human Use (CHMP) of the European Medicines Agency, the European Commission approved VidPrevtyn ® Beta vaccine as booster for the prevention of COVID-19 in adults aged 18 years and older. On December 21, 2022, following European Commission approval, the Medicines and Healthcare Products Regulatory Agency (MHRA) approved VidPrevtyn ® Beta vaccine for the prevention of COVID-19 in adults aged 18 and over within the UK. The pre-order contracts relating to Canada, the United Kingdom and the European Union have expired. The related customer contract liabilities, which amounted to €264 million as of December 31, 2022, were reversed out in full through profit or loss in the first half of 2023, including €94 million classified within the line item Other revenues corresponding to doses for which there was no longer any delivery obligation as of June 30, 2023. The commitments entered into by the United States in 2020 remained in place as of June 30, 2023. Sanofi has recognized US government funding received as a deduction from the development expenses incurred, or from the acquisition cost of the property, plant and equipment acquired, in accordance with IAS 20 (Accounting for Government Grants and Disclosure of Government Assistance). The amount of government aid received from the US federal government and BARDA that was recognized as a deduction from development expenses was €30 million in the six months ended June 30, 2023, and €265 million in the year ended December 31, 2022.

Principal Changes in Scope of C

Principal Changes in Scope of Consolidation in the Period and Amendments to Principal Agreements	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about business combination [abstract]
Principal Changes in Scope of Consolidation in the Period and Amendments to Principal Agreements	B.1. PRINCIPAL CHANGES IN SCOPE OF CONSOLIDATION IN THE PERIOD AND AMENDMENTS TO PRINCIPAL AGREEMENTS B.1.1. Principal changes in scope of consolidation Acquisition of Provention Bio, Inc. On March 13, 2023, Sanofi entered into a merger agreement with Provention Bio, Inc. (“Provention”), a US-based publicly traded biopharmaceutical company developing therapies to prevent and intercept immune-mediated diseases including type 1 diabetes. Under the terms of the agreement, Sanofi acquired the outstanding shares of Provention common stock for $25.00 per share in an all-cash transaction valued at approximately $2.8 billion. The acquisition of Provention was completed on April 27, 2023, with Sanofi holding all of the shares of Provention on expiration of the tender offer. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was accounted for as an acquisition of a group of assets, given that the principal asset (teplizumab-mzwv, commercialized in the United States under the name TZIELD ® ) concentrates substantially all of the fair value of the acquired set of activities and assets. Under the terms of a share purchase agreement entered into by Sanofi and Provention in February 2023, Sanofi already held an equity interest in Provention Bio, Inc., representing approximately 3% of Provention’s share capital. On the date Sanofi obtained control of Provention Bio, Inc., that equity interest was remeasured at a price of $25.00 per share, representing a total amount of $68 million. The impact of the remeasurement was recognized in Other comprehensive income . The acquisition price for the shares not already held was $2,806 million. Out of the total price (including the fair value of the shares already held), $2,839 million was allocated to TZIELD ® and recognized within Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The transaction also ended the obligation for Provention to pay future royalties to Sanofi, which was valued at $210 million. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of $2,722 million. B.1.2. Amendments to principal agreements Agreements on the commercialization of Beyfortus™ (nirsevimab, previously MEDI8897) in the US On March 1, 2017, Sanofi and AstraZeneca entered into an agreement to develop and commercialize a monoclonal antibody (MEDI8897, nirsevimab) for the prevention of Respiratory Syncytial Virus (RSV) associated illness in newborns and infants. Under the terms of the agreement, Sanofi has made an upfront payment of €120 million in March 2017, a development milestone payment of €30 million in the third quarter of 2019, and a regulatory milestone payment of €25 million associated with the approval of Beyfortus™ (nirsevimab) by the EMA in Europe in November 2022. Sanofi may pay up to €440 million contingent on attainment of specified regulatory and sales objectives. The agreement also specifies that AstraZeneca is responsible for development and manufacturing, and Sanofi for commercialization. Sanofi consolidates the sales and cost of sales (purchases of finished products from AstraZeneca), and shares the Alliance’s commercial profits (i) 50/50 in major territories and (ii) based on 25% of net sales in other territories. The share of commercial profits and losses due to or from AstraZeneca is recognized as a component of operating income, within the line items Other operating income or Other operating expenses . In addition, Sanofi and AstraZeneca share development costs 50/50, with Sanofi’s portion recognized within the income statement line item Research and development expenses . On April 9, 2023, Sanofi and AstraZeneca simplified their contractual agreements for the development and commercialization of Beyfortus™ (nirsevimab) in the US. Sanofi thereby obtained control of all commercial rights to Beyfortus™ (nirsevimab) in the US, and ended the sharing of commercial profits between the two partners in that territory. In accordance with IAS 38, Sanofi has recognized an intangible asset of €1,632 million for the fair value of the additional US rights. On the same date, AstraZeneca and Sobi ended their participation agreement, signed in 2018, which transferred the economic rights for US territory to Sobi. Sanofi simultaneously entered into an agreement with Sobi relating to direct royalties on US net sales of Beyfortus™ (nirsevimab). As regards that agreement, on April 9, 2023 Sanofi recognized a financial liability, presented within the line items Other non-current liabilities (in an amount of €1,609 million) and Other current liabilities (in an amount of €23 million). That liability is classified as a financial liability at amortized cost under IFRS 9. Other than royalty payments, subsequent movements in the liability comprise (i) the unwinding of discount and (ii) changes in estimates of future cash outflows for royalty payments. Those movements will be recognized in the income statement within net financial income/(expenses) in accordance with paragraph B5.4.6 of IFRS 9. For territories other than the US (except for China, which is now considered a “major market”, with profits/losses shared 50/50 with AstraZeneca), the existing agreement between AstraZeneca and Sanofi continues to govern the principal terms of the collaboration: Sanofi consolidates the sales and cost of sales, and shares the Alliance’s commercial profits with AstraZeneca. In May 2023, data from the HARMONIE Phase IIIb study confirmed that nirsevimab prevents infant hospitalizations due to RSV with consistent and high efficacy. Beyfortus™ (nirsevimab) was approved in Europe in November 2022, and in the United States on July 17, 2023. The approval of Beyfortus™ (nirsevimab) in the United States will result in a €50 million remeasurement of the financial liability. That event is subsequent to June 30, 2023, and will not require any adjustment to the consolidated financial statements as of that date. It also triggers a regulatory milestone payment from Sanofi to AstraZeneca of €65 million (included in the total amount of €440 million as mentioned above), which will be recognized within Other intangible assets .

Property, Plant and Equipment

Property, Plant and Equipment	6 Months Ended
Property, Plant and Equipment	Jun. 30, 2023
Property, plant and equipment [abstract]
Property, Plant and Equipment	B.2. PROPERTY, PLANT AND EQUIPMENT The table below sets forth acquisitions and capitalized interest by operating segment for the first half of 2023: (€ million) June 30, 2023 December 31, 2022 (a) Acquisitions 612 1,748 Biopharma 593 1,678 Of which Manufacturing & Supply 429 1,129 Consumer Healthcare 19 70 Of which Manufacturing & Supply 16 63 Of which capitalized interest 12 17 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023 (see note B.20.). Firm orders for property, plant and equipment stood at €795 million as of June 30, 2023.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
Goodwill and Other Intangible Assets	Jun. 30, 2023
Intangible assets and goodwill [abstract]
Goodwill and Other Intangible Assets	B.3. GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill amounted to €49,243 million as of June 30, 2023, versus €49,892 million as of December 31, 2022. The movement during the period was mainly due to the impact of changes in exchange rates. Movements in other intangible assets during the first half of 2023 were as follows: (€ million) Acquired R&D Products, trademarks and other rights Software Total other intangible assets Gross value at January 1, 2023 10,354 69,579 1,783 81,716 Changes in scope of consolidation (a) 115 2,571 1 2,687 Acquisitions and other increases 115 1,642 32 1,789 Disposals and other decreases (18) (113) (9) (140) Currency translation differences (150) (1,087) (7) (1,244) Transfers (b) (1,122) 601 — (521) Gross value at June 30, 2023 9,294 73,193 1,800 84,287 Accumulated amortization and impairment at January 1, 2023 (a) (4,128) (54,652) (1,296) (60,076) Amortization expense — (1,068) (54) (1,122) Impairment losses, net of reversals (c) (15) — — (15) Disposals and other decreases 18 88 9 115 Currency translation differences 62 849 7 918 Transfers (b) — 483 — 483 Accumulated amortization and impairment at June 30, 2023 (4,063) (54,300) (1,334) (59,697) Carrying amount at January 1, 2023 6,226 14,927 487 21,640 Carrying amount at June 30, 2023 5,231 18,893 466 24,590 (a) Impact of the acquisition of Provention (see Note B.1.). (b) The “Transfers” line mainly comprises acquired R&D brought into service during the period. The main intangible asset brought into service in the first half of 2023 relates to ALTUVIIIO™ (efanesoctocog alfa), which extends protection from bleeds and treats acute hemorrhages in people with hemophilia A. The asset came into service on the date of marketing approval (February 23, 2023), at an amount of €1,110 million. This line also includes reclassifications of assets to Assets held for sale or exchange . (c) See Note B.4. Acquisitions of other intangible assets (excluding software) in the first half of 2023 totale d €1,757 million, including €1,632 million related to the updated agreement on Beyfortus™ (nirsevimab) entered into by Sanofi and AstraZeneca in April 2023 (see Note B.1.). “Products, trademarks and other products” mainly comprise: • marketed products, with a carrying amount of €16.8 bil lion as of June 30, 2023 (versus €12.7 billion as of December 31, 2022) and a weighted average amortization period of approximately 10 years; and • technological platforms brought into service, with a carrying amou nt of €2.1 billion as of June 30, 2023 (versus €2.2 billion as of December 31, 2022 ) and a weighted average amortization period of approximately 18 years.

Impairment of Intangible Assets

Impairment of Intangible Assets	6 Months Ended
Impairment of Intangible Assets	Jun. 30, 2023
Disclosure of impairment loss and reversal of impairment loss [abstract]
Impairment of Intangible Assets	B.4. IMPAIRMENT OF INTANGIBLE ASSETS The monitoring of impairment indicators for other intangible assets led to the recognition of a net impairment loss of €15 million in the first half of 2023 linked to research and development projects.

Investments Accounted for Using

Investments Accounted for Using the Equity Method	6 Months Ended
Investments Accounted for Using the Equity Method	Jun. 30, 2023
Interests In Other Entities [Abstract]
Investments Accounted for Using the Equity Method	B.5. INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD Investments accounted for using the equity method consist of associates and joint ventures (see Note B.1. to the consolidated financial statements for the year ended December 31, 2022), and comprise: (€ million) % interest June 30, 2023 December 31, 2022 EUROAPI (a) 29.8 297 392 Infraserv GmbH & Co. Höchst KG (b) 31.2 88 97 MSP Vaccine Company (c) 50.0 95 104 Other investments — 58 84 Total 538 677 (a) As of June 30, 2023, an impairment loss of €91 million euros was recognized on the equity-accounted investment in EUROAPI, given the decrease in the stock market price since March 2023. The amount of the loss was determined based on the stock market price as of June 30, 2023 (€10.50). (b) Joint venture. (c) Joint venture MSP Vaccine Company owns 100% of MCM Vaccine BV. The financial statements include commercial transactions between Sanofi and some equity-accounted investments that are classified as related parties. The principal transactions and balances with related parties are summarized below: (€ million) June 30, 2023 June 30, 2022 December 31, 2022 Sales 64 26 131 Royalties and other income 32 33 81 Accounts receivable and other receivables 68 110 174 Purchases and other expenses (including research expenses) 302 167 477 Accounts payable and other payables 97 89 132

Other Non-Current Assets

Other Non-Current Assets	6 Months Ended
Other Non-Current Assets	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Other Non-Current Assets	B.6. OTHER NON-CURRENT ASSETS Other non-current assets comprise: (€ million) June 30, 2023 December 31, 2022 Equity instruments at fair value through other comprehensive income 920 936 Debt instruments at fair value through other comprehensive income 332 329 Other financial assets at fair value through profit or loss 760 823 Pre-funded pension obligations 269 269 Long-term prepaid expenses 264 286 Long-term loans and advances and other non-current receivables 447 452 Total 2,992 3,095

Accounts Receivable

Accounts Receivable	6 Months Ended
Accounts Receivable	Jun. 30, 2023
Trade and other receivables [abstract]
Accounts Receivable	B.7. ACCOUNTS RECEIVABLE Accounts receivable break down as follows: (€ million) June 30, 2023 December 31, 2022 Gross value 8,381 8,537 Allowances (92) (113) Carrying amount 8,289 8,424 The impact of allowances against accounts receivable in the first half of 2023 was a net expense of €2 million (versus a net expense of €1 million for the first half of 2022). The table below shows the ageing profile of overdue accounts receivable, based on gross value: (€ million) Overdue accounts gross value Overdue by <1 month Overdue by 1-3 months Overdue by 3-6 months Overdue by 6-12 months Overdue by > 12 months June 30, 2023 521 110 164 125 52 70 December 31, 2022 452 118 161 87 35 51 Some Sanofi subsidiaries have assigned receivables to factoring companies or banks without recourse. The amount of receivables that met the conditions described in Note B.8.6. to the consolidated financial statements for the year ended December 31, 2022 and hence were derecognized was €502 million as of June 30, 2023 (versus €131 million as of December 31, 2022). The residual guarantees relating to those transfers were immaterial as of June 30, 2023.

Consolidated Shareholders' Equi

Consolidated Shareholders' Equity	6 Months Ended
Consolidated Shareholders' Equity	Jun. 30, 2023
Share Capital, Reserves And Other Equity Interest [Abstract]
Consolidated Shareholders' Equity	B.8. CONSOLIDATED SHAREHOLDERS’ EQUITY B.8.1. SHARE CAPITAL As of June 30, 2023, the share capital was €2,524,776,362 and consisted of 1,262,388,181 shares (the total number of shares outstanding) with a par value of €2. Treasury shares held by Sanofi are as follows: Number of shares % of share capital June 30, 2023 10.90 0.864 % December 31, 2022 8.20 0.650 % June 30, 2022 13.43 1.061 % January 1, 2022 11.02 0.872 % A total of 245,668 shares were issued in the first half of 2023 as a result of the exercise of Sanofi stock subscription options. In addition, 2,600,012 shares vested under Sanofi restricted share plans during the first half of 2023, of which 1,306,781 were fulfilled by issuance of new shares and 1,293,231 by allotment of existing shares free of charge . B.8.2. REPURCHASE OF SANOFI SHARES On May 3, 2022, the Annual General Meeting of Sanofi shareholders authorized a share repurchase program for a period of 12 months Under that program, Sanofi repurchased 4,000,204 of its own shares during the first half of 2023 for a total amount of €363 million. On May 25, 2023, the Annual General Meeting of Sanofi shareholders authorized a share repurchase program for a period of 12 months. Sanofi did n ot use that authorization during the first half of 2023. B.8.3. REDUCTIONS IN SHARE CAPITAL No decision to cancel treasury shares was made by the Sanofi Board of Directors during the first half of 2023. B.8.4. RESTRICTED SHARE PLANS Restricted share plans are accounted for in accordance with the policies described in Note B.24.3. to the consolidated financial statements for the year ended December 31, 2022. The principal features of the plans awarded in 2023 are set forth below: 2023 Type of plan Performance share plan Date of Board meeting approving the plan May 25, 2023 Total number of shares subject to a 3-year service period 3,838,434 Of which with no market condition 2,425,047 Fair value per share awarded (a) €87.69 Of which with market conditions 1,413,387 Fair value per share awarded other than to the Chief Executive Officer (1,209,790 shares in total) (b) €83.74 Fair value per share awarded other than to the Chief Executive Officer (121,097 additional shares) (c) €43.60 Fair value per share awarded to the Chief Executive Officer (82,500 shares) (b) €82.17 Fair value of plan at the date of grant (€ million) 326 (a) Quoted market price per share at the date of grant, adjusted for dividends expected during the vesting period. (b) Weighting between (i) fair value determined using the Monte Carlo model and (ii) market price of Sanofi shares at the date of grant, adjusted for dividends expected during the vesting period. (c) Additional tranche subject to a higher level of market conditions. The total expense recognized for all restricted share plans, and the number of restricted shares not yet fully vested, are shown in the table below: June 30, 2023 June 30, 2022 Total expense for restricted share plans (€ million) 108 105 Number of shares not yet fully vested 10,127,545 9,559,052 Under 2023 plans 3,837,974 — Under 2022 plans 3,226,321 3,341,379 Under 2021 plans 2,996,101 3,281,880 Under 2020 plans 67,149 2,935,793 B.8.5. CAPITAL INCREASES On February 2, 2023, the Sanofi Board of Directors approved a capital increase reserved for employees, offering the opportunity for them to subscribe for new Sanofi shares at a price of €79.58 per share. The subscription period was open from June 5 through June 23, 2023. Sanofi employees subscribed for a total of 2,009,306 shares, and this capital increase was supplemented by the immediate issuance of a further 119,417 shares for the employer’s contribution. The total expense recognized for this capital increase in the first half of 2023 was €52 million, determined in accordance with IFRS 2 (Share-Based Payment) on the basis of the discount granted to the employees. On February 3, 2022, the Sanofi Board of Directors approved a capital increase reserved for employees, offering the opportunity for them to subscribe for new Sanofi shares at a price of €80.21 per share. The subscription period was open from June 9 through June 29, 2022. Sanofi employees subscribed for a total of 1,909,008 shares, and this capital increase was supplemented by the immediate issuance of a further 118,049 shares for the employer’s contribution. The total expense recognized for this capital increase in the first half of 2022 was €39 million, determined in accordance with IFRS 2 (Share-Based Payment) on the basis of the discount granted to the employees. B.8.6. STOCK SUBSCRIPTION OPTION PLANS No stock subscription option plans were awarded in the first half of 2023 or in 2022. No more expenses have been recognized through equity for stock option plans in either 2023 or 2022. The table below provides summary information about options outstanding and exercisable as of June 30, 2023: Range of exercise prices per share Outstanding Exercisable Number of options Weighted average residual life (years) Weighted average exercise price per share (€) Number of options Weighted average exercise price per share (€) From €60.00 to €70.00 per share 168,784 4.84 65.84 168,784 65.84 From €70.00 to €80.00 per share 818,708 2.73 75.10 818,708 75.10 From €80.00 to €90.00 per share 604,809 2.82 89.20 604,809 89.20 Total 1,592,301 1,592,301 B.8.7. NUMBER OF SHARES USED TO COMPUTE DILUTED EARNINGS PER SHARE Diluted earnings per share is computed using the number of shares outstanding plus stock options with dilutive effect and restricted shares. (million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Average number of shares outstanding 1,249.9 1,250.0 1,251.9 Adjustment for stock options with dilutive effect 0.3 0.4 0.3 Adjustment for restricted shares 4.3 4.9 4.7 Average number of shares used to compute diluted earnings per share 1,254.5 1,255.3 1,256.9 As of June 30, 2023, December 31, 2022 and June 30, 2022 all stock options were taken into account in computing diluted earnings per share because they all had a dilutive effect. B.8.8. OTHER COMPREHENSIVE INCOME Movements within other comprehensive income are shown below: (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Actuarial gains/(losses): ▪ Actuarial gains/(losses) excluding investments accounted for using the equity method 133 1,110 650 ▪ Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes 8 — 4 ▪ Tax effects (60) (333) (212) Equity instruments included in financial assets and financial liabilities: ▪ Change in fair value (excluding investments accounted for using the equity method) 3 (3) (4) ▪ Change in fair value (investments accounted for using the equity method, net of taxes) — — — ▪ Equity risk hedging instruments designated as fair value hedges — 16 17 ▪ Tax effects 1 (3) (4) Items not subsequently reclassifiable to profit or loss 85 787 451 Debt instruments included in financial assets: ▪ Change in fair value (excluding investments accounted for using the equity method) (a) 6 (52) (77) ▪ Change in fair value (investments accounted for using the equity method, net of taxes) — — — ▪ Tax effects (1) 8 15 Cash flow hedges and fair value hedges: ▪ Change in fair value (excluding investments accounted for using the equity method) (b) 1 (17) 5 ▪ Change in fair value (investments accounted for using the equity method, net of taxes) — — 2 ▪ Tax effects — 4 (1) Change in currency translation differences: ▪ Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method) (c) (1,089) 3,775 2,643 ▪ Currency translation differences (investments accounted for using the equity method) 6 (11) (11) ▪ Hedges of net investments in foreign operations 26 (329) (354) ▪ Tax effects (7) 85 91 Items subsequently reclassifiable to profit or loss (1,058) 3,463 2,313 (a) Includes reclassifications to profit or loss: immaterial in the first half of 2023 and full-year 2022; €2 million in the first half of 2022. (b) Includes reclassifications to profit or loss: €0 million in the first half of 2023, and €5 million in 2022 (including €17 million in the first half of 2022). (c) Currency translation differences on foreign subsidiaries are mainly due to the appreciation of the US dollar. Includes a reclassification to profit or loss of €(14) million in the first half of 2023 versus €(35) million in the first half of 2022 relating to the deconsolidation of EUROAPI , and €(40) million in 2022 (including €(35) million relating to the deconsolidation of EUROAPI).

Debt, Cash and Cash Equivalents

Debt, Cash and Cash Equivalents	6 Months Ended
Debt, Cash and Cash Equivalents	Jun. 30, 2023
Cash and cash equivalents [abstract]
Debt, Cash and Cash Equivalents	B.9. DEBT, CASH AND CASH EQUIVALENTS Changes in financial position during the period were as follows: (€ million) June 30, 2023 December 31, 2022 Long-term debt 14,241 14,857 Short-term debt and current portion of long-term debt 4,694 4,174 Interest rate and currency derivatives used to manage debt 205 187 Total debt 19,140 19,218 Cash and cash equivalents (7,993) (12,736) Interest rate and currency derivatives used to manage cash and cash equivalents 36 (45) Net debt (a) 11,183 6,437 (a) Net debt does not include lease liabilities, which amounted to €2,092 million as of June 30, 2023 and €2,181 million as of December 31, 2022. “Net debt” is a financial indicator used by management and investors to measure Sanofi’s overall net indebtedness. B.9.1. NET DEBT AT VALUE ON REDEMPTION A reconciliation of the carrying amount of net debt in the balance sheet to value on redemption as of June 30, 2023 is shown below: (€ million) Value on redemption Carrying amount at June 30, 2023 Amortized cost Adjustment to debt measured at fair value June 30, 2023 December 31, 2022 Long-term debt 14,241 45 228 14,514 15,143 Short-term debt and current portion of long-term debt 4,694 4,694 4,178 Interest rate and currency derivatives used to manage debt 205 (239) (34) (48) Total debt 19,140 45 (11) 19,174 19,273 Cash and cash equivalents (7,993) (7,993) (12,736) Interest rate and currency derivatives used to manage cash and cash equivalents 36 36 (45) Net debt (a) 11,183 45 (11) 11,217 6,492 (a) Net debt does not include lease liabilities, which amounted to €2,092 million as of June 30, 2023 and €2,181 million as of December 31, 2022. The table below shows an analysis of net debt by type, at value on redemption: (€ million) June 30, 2023 December 31, 2022 non-current current Total non-current current Total Bond issues 14,426 1,686 16,112 15,044 3,817 18,861 Other bank borrowings 88 2,838 (a) 2,926 99 187 286 Other borrowings 3 3 — 6 6 Bank credit balances 167 167 — 168 168 Interest rate and currency derivatives used to manage debt (34) (34) — (48) (48) Total debt 14,514 4,660 19,174 15,143 4,130 19,273 Cash and cash equivalents (7,993) (7,993) — (12,736) (12,736) Interest rate and currency derivatives used to manage cash and cash equivalents 36 36 — (45) (45) Net debt 14,514 (3,297) 11,217 15,143 (8,651) 6,492 (a) As of June 30, 2023, current other bank borrowings include €2,630 million related to the US commercial paper program and €90 million related to Negotiable European Commercial Paper program in France. Principal financing and debt reduction transactions during the period Sanofi did not carry out any bond issues in the first half of 2023. Two bond issues were redeemed during the first half of 2023: i. a March 2018 fixed-rate bond issue of €1.75 billion, which matured on March 21, 2023; and ii. a June 2018 fixed-rate bond issue of $1 billion, which matured on June 19, 2023. Sanofi had the following arrangements in place as of June 30, 2023 to manage its liquidity in connection with current operations: i. a syndicated credit facility of €4 billion, drawable in euros and US dollars and expiring in December 2027, for which no further extension options are available; and ii. a new syndicated credit facility of €4 billion expiring in March 2028, with two extension options of one year each. This new facility, effective from March 8, 2023, replaced an existing €4 billion facility that was canceled on the same day. As of June 30, 2023, neither facility was drawn down. Sanofi also has a €6 billion Negotiable European Commercial Paper program in France, and a $10 billion Commercial Paper program in the United States. During the first half of 2023, the average drawdown under the US Commercial Paper program was $2.0 billion, and the average drawdown under the Negotiable European Commercial Paper program in France was €39.0 million. The financing in place as of June 30, 2023 at the level of the holding company (which manages most of Sanofi’s financing needs centrally) is not subject to any financial covenants, and contains no clauses linking credit spreads or fees to the credit rating. B.9.2. MARKET VALUE OF NET DEBT The market value of Sanofi’s debt, net of cash and cash equivalents and derivatives and excluding accrued interest, is as follows: (€ million) June 30, 2023 December 31, 2022 Market value 10,105 5,227 Value on redemption 11,217 6,492

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
Derivative Financial Instruments	Jun. 30, 2023
Financial Instruments [Abstract]
Derivative Financial Instruments	B.10. DERIVATIVE FINANCIAL INSTRUMENTS B.10.1 CURRENCY DERIVATIVES USED TO MANAGE OPERATING RISK EXPOSURES The table below shows operating currency hedging instruments in place as of June 30, 2023. The notional amount is translated into euros at the relevant closing exchange rate. June 30, 2023 Of which derivatives designated as cash flow hedges Of which derivatives not eligible for hedge accounting (€ million) Notional amount Fair value Notional amount Fair value Of which recognized in equity Notional amount Fair value Forward currency sales 4,836 32 — — — 4,836 32 of which US dollar 2,309 4 — — — 2,309 4 of which Chinese yuan renminbi 618 18 — — — 618 18 of which Japanese yen 199 9 — — — 199 9 of which Mexican peso 163 (2) — — — 163 (2) of which Singapore dollar 149 2 — — — 149 2 Forward currency purchases 3,046 (11) — — — 3,046 (11) of which US dollar 1,899 (2) — — — 1,899 (2) of which Singapore dollar 408 (5) — — — 408 (5) of which Canadian dollar 98 1 — — — 98 1 of which Korean won 94 — — — — 94 — of which Chinese yuan renminbi 81 (2) — — — 81 (2) Total 7,882 21 — — — 7,882 21 The above positions mainly hedge material foreign currency cash flows arising after the end of the reporting period in relation to transactions carried out during the six months ended June 30, 2023 and recognized in the balance sheet at that date. Gains and losses on hedging in struments (forward contracts) are calculated and recognized in parallel with the recognition of gains and losses on the hedged items. Due to this hedging relationship, the commercial foreign exchange difference on those items (hedging instruments and hedged transactions) will be immaterial in the second half of 2023 . B.10.2. CURRENCY AND INTEREST RATE DERIVATIVES USED TO MANAGE FINANCIAL EXPOSURE The cash pooling arrangements for foreign subsidiaries outside the eurozone, and some of Sanofi’s financing activities, expose certain Sanofi entities to financial foreign exchange risk (i.e. the risk of changes in the value of loans and borrowings denominated in a currency other than the functional currency of the lender or borrower). That foreign exchange exposure is hedged using derivative instruments (currency swaps or forward contracts) that alter the currency split of Sanofi’s debt once those instruments are taken into account. The table below shows financial currency hedging instruments in place as of June 30, 2023. The notional amount is translated into euros at the relevant closing exchange rate. June 30, 2023 (€ million) Notional amount Fair value Maximum expiry date Forward currency sales 8,935 17 of which US dollar 6,147 (a) 4 2024 of which Singapore dollar 1,355 (b) — 2023 of which Pound sterling 466 — 2023 Forward currency purchases 8,457 (18) of which US dollar 5,106 (c) (d) (13) 2024 of which Singapore dollar 2,689 (e) (7) 2023 of which Japanese yen 320 (2) 2023 Total 17,392 (1) (a) Includes forward sales with a notional amount of $3,615 million expiring in 2023, designated as a hedge of Sanofi’s net investment in Bioverativ. As of June 30, 2023, the fair value of these forward contracts represented an asset of €9 million; the opposite entry was recognized in “Other comprehensive income”, with the impact on financial income and expense being immaterial. (b) Includes forward sales with a notional amount of SGD2,000 million expiring in 2023, designated as a hedge of Sanofi’s net investment in Sanofi-Aventis Singapore Pte Ltd. As of June 30, 2023, the fair value of these forward contracts represented an asset of €0 million; the opposite entry was recognized in “Other comprehensive income”, with the impact on financial income and expense being immaterial. (c) Includes forward purchases with a notional amount of $ 1,000 million expiring in 2023 , designated as a fair value hedge of an equivalent amount of intragroup current accounts against fluctuations in the EUR/USD spot rate. As of June 30, 2023 , the fair value of these contracts represented a liability of € 10 million , with € 2 million cred ited to “Other comprehensive income” to recognize the hedging cost. (d) Includes forward purchases with a notional amount of $ 1,782 million expiring in 2023 and 2024, design ated as a fair value hedge of $ 1,782 million of commercial paper. As of June 30, 2023 , the fair value of these contracts represented an asset of € 8 million , with € 0 million credited to “Other comprehensive income” to recognize the hedging cost. . (e) Includes forward purchases with a notional amount of SGD1,260 million expiring in 2023, design ated as a fair value hedge of an equivalent portion of an intra-group current account against fluctuations in the EUR/SGD rate. As of June 30, 2023 , the fair value of these contracts represented an asset of € 11 million , with € 3 million credited to “Other comprehensive income” to recognize the hedging cost. To optimize the cost of debt or reduce the volatility of debt, Sanofi uses derivative instruments (interest rate swaps and cross currency swaps) to alter the fixed/floating rate split of its net debt. The table below shows instruments of this type in place as of June 30, 2023: Of which designated as fair value hedges Of which designated as cash flow hedges (€ million) 2023 2024 2025 2026 2027 and beyond Total Fair value Notional amount Fair value Notional amount Fair value Of which recognized in equity Interest rate swaps pay capitalized SOFR USD / receive 1.03% — — — — 458 458 (60) 458 (60) — — — pay capitalized SOFR USD / receive 1.32% — — — — 458 458 (54) 458 (54) — — — pay capitalized Ester / receive 0.69% — — 850 — — 850 (49) 850 (49) — — — pay capitalized Ester / receive 0.92% — — — — 650 650 (74) 650 (74) — — — pay capitalized Ester / receive 3.43% 995 724 — — — 1,720 (1) 1,720 (1) — — — Total 995 724 850 — 1,566 4,136 (239) 4,136 (239) — — —

Liabilities Related to Business

Liabilities Related to Business Combinations and to Non-Controlling Interests	6 Months Ended
	Jun. 30, 2023
Disclosure of contingent liabilities in business combination [abstract]
Liabilities Related to Business Combinations and to Non-Controlling Interests	B.11. LIABILITIES RELATED TO BUSINESS COMBINATIONS AND TO NON-CONTROLLING INTERESTS For a description of the nature of the liabilities reported in the line item Liabilities related to business combinations and to non-controlling interests , refer to Note B.8.4. to the consolidated financial statements for the year ended December 31, 2022. The liabilities related to business combinations and to non-controlling interests shown in the table below are level 3 instruments under the IFRS 7 fair value hierarchy (see Note A.5.). Movements in liabilities related to business combinations and to non-controlling interests in the first half of 2023 are shown below: (€ million) Bayer contingent consideration arising from acquisition of Genzyme MSD contingent consideration (European Vaccines business) Shire contingent consideration arising from acquisition of Translate Bio Contingent consideration arising from acquisition of Amunix Other Total (a) Balance at January 1, 2023 26 204 380 165 4 779 Payments made (11) (77) — — — (88) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (b) (2) 6 15 17 — 36 Currency translation differences — — (6) (4) — (10) Balance at June 30, 2023 13 133 389 178 4 717 Of which: • Current portion 154 • Non-current portion 563 (a) As of January 1, 2023, this comprised a non-current portion of €674 million and a current portion of €105 million. (b) Amounts mainly reported within the income statement line item “Fair value remeasurement of contingent consideration”. As of June 30, 2023, Liabilities related to business combinations and to non-controlling interests mainly comprised: • The Bayer contingent consideration liability arising from the acquisition of Genzyme in 2011. As of June 30, 2023, Bayer was still entitled to receive the following potential payments: – a percentage of sales of alemtuzumab up to a maximum of $1,250 million or over a maximum period of 10 years, whichever is achieved first; – milestone payments based on specified levels of worldwide sales of alemtuzumab beginning in 2021. The fair value of this liability was measured at €13 million as of June 30, 2023, versus €26 million as of December 31, 2022. The fair value of the Bayer liability is determined by applying the above contractual terms to sales projections which have been weighted to reflect the probability of success, and discounted. If the discount rate were to fall by one percentage point, the fair value of the Bayer liability would increase by less than 1%. • The MSD contingent consideration liability arising from the 2016 acquisition of the Sanofi Pasteur activities carried on within the former Sanofi Pasteur MSD joint venture, which amounted to €133 million as of June 30, 2023 versus €204 million as of December 31, 2022. The fair value of this contingent consideration is determined by applying the royalty percentage stipulated in the contract to discounted projections of sales by Sanofi through December 31, 2024 of products previously commercialized by the joint venture. If the discount rate were to fall by one percentage point, the fair value of the MSD contingent consideration would increase by approximately 1%. • The contingent consideration liability towards Shire Human Genetic Therapies Inc. (Shire) arising from Sanofi's acquisition of Translate Bio in September 2021. The fair value of the Shire liability is determined by applying the contractual terms to development and sales projections that are weighted to reflect the probability of success, and discounted. The liability was measured at €389 million as of June 30, 2023, compared with €380 million as of December 31, 2022. If the discount rate were to fall by one percentage point, the fair value of the Shire liability would increase by approximately 13%. • The contingent consideration liability arising from the 2022 acquisition of Amunix. The fair value of the liability is determined on the basis of the nominal value of payments due subject to the attainment of specified development milestones; these are weighted to reflect the probability of success, and discounted. The liability was measured at €178 million as of June 30, 2023, versus €165 million as of December 31, 2022. If the discount rate were to fall by one percentage point, the fair value of the Shire liability would increase by approximately 1%.

Non-Current Provisions And Othe

Non-Current Provisions And Other Non-Current Liabilities	6 Months Ended
Non-Current Provisions And Other Non-Current Liabilities	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Non-Current Provisions And Other Non-Current Liabilities	B.12. NON-CURRENT PROVISIONS AND OTHER NON-CURRENT LIABILITIES The line item Non-current provisions and other non-current liabilities comprises the following: (€ million) June 30, 2023 June 30, 2022 December 31, 2022 (12 months) Provisions 5,018 5,760 5,822 Other non-current liabilities (a) 2,070 422 519 Total 7,088 6,182 6,341 (a) Includes €1,613 million at June 30, 2023 relating to the liability for royalties payable to Sobi on net sales of Beyfortus™ (nirsevimab) in the United States (see Note B.1.). Given the method used to calculate royalties payable, an increase or decrease in sales forecasts would lead to a proportionate change in the amount of the liability. The table below shows movements in provisions: (€ million) Provisions for pensions & other post-employment benefits Provisions for other long-term benefits Restructuring provisions Other provisions Total Balance at January 1, 2023 2,039 844 761 2,178 5,822 Increases in provisions and other liabilities 68 90 203 162 523 Provisions utilized (65) (65) (7) (66) (203) Reversals of unutilized provisions (23) (182) (146) (259) (610) Transfers (a) (4) — (222) (171) (397) Net interest related to employee benefits, and unwinding of discount 38 3 5 9 55 Currency translation differences (12) (11) (1) (15) (39) Actuarial gains and losses on defined-benefit plans (B.12.1.) (133) — — — (133) Balance at June 30, 2023 1,908 679 593 1,838 5,018 (a) Mainly transfers to the line “Current provisions and other current liabilities”. B.12.1. PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT BENEFITS For an analysis of the sensitivity of obligations in respect of pensions and other employee benefits as of December 31, 2022, and of the assumptions used as of that date, see Note D.19.1. to the consolidated financial statements for the year ended December 31, 2022. The principal assumptions used (in particular, changes in discount and inflation rates and in the market value of plan assets) for the eurozone, the United States and the United Kingdom were reviewed as of June 30, 2023 to take into account changes during the first half of the year. Actuarial gains and losses arising on pensions and other post-employment benefits and recognized in equity are as follows (amounts reported before tax): (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Actuarial gains/(losses) on plan assets 34 (1,292) (2,398) Actuarial gains/(losses) on benefit obligations 99 (a) 2,402 (b) 3,048 (a) Includes the effects of (i) the change in discount rates (in a range between (-0.15%) and +0.40%) and (ii) the change in the inflation rate in the eurozone (-0.10%) in the first half of 2023. (b) Includes the effects of (i) the change in discount rates (in a range between +1.70% and +2.30%) and (ii) the change in the inflation rate in the United Kingdom (-0.15%) and in the eurozone (+0.35%) in the first half of 2022. The adoption in April 2023 of pension reforms in France (including the raising of the retirement age from 62 to 64 years) qualifies as a plan amendment within the meaning of IAS 19, and resulted in the recognition of an immaterial amount in the income statement and the balance sheet.

Off Balance Sheet Commitments

Off Balance Sheet Commitments	6 Months Ended
Off Balance Sheet Commitments	Jun. 30, 2023
Off-Balance Sheet Commitments [Abstract]
Off Balance Sheet Commitments	B.13. OFF BALANCE SHEET COMMITMENTS Off balance sheet commitments to third parties as of December 31, 2022 are presented in Note D.21.1. to the consolidated financial statements for the year ended December 31, 2022. The principal commitments entered into, amended or discontinued during the period are described below: ▪ On May 1, 2023, Sanofi entered into a license agreement with Maze Therapeutics relating to its Glycogen Synthase 1 (GYS1) program, including the MZE001 clinical candidate currently in development for the treatment of Pompe disease and other potential indications. Under the terms of the agreement, Maze Therapeutics will receive $150 million from Sanofi comprising an upfront payment and a private equity injection, and could pay up to $0.6 billion contingent on the attainment of certain objectives. Final completion of this transaction is contingent on clearance from the antitrust authorities, and is expected in the second half of 2023. ▪ On June 19, 2023, Sanofi expanded its collaboration with Scribe Therapeutics signed in September 2022 and entered into an exclusive license agreement on CasX-Editor(XE) genome editing technology associated with guide RNAs for multiple targets including sickle cell disease and other genomic diseases. Under the terms of the agreement, Scribe Therapeutics will receive an upfront payment of $40 million and may receive more than $1.2 billion based on the achievement of certain milestones. ▪ During the first half of 2023, Sanofi signed a 15-year lease which had not taken effect as of June 30, 2023 and for which Sanofi is committed for a minimum period of 12 years, corresponding to a minimum commitment of $0.2 billion. The lease includes two extension options of five years each.

Litigation and Arbitration Proc

Litigation and Arbitration Proceedings	6 Months Ended
Litigation and Arbitration Proceedings	Jun. 30, 2023
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Litigation and Arbitration Proceedings	B.14. LITIGATION AND ARBITRATION PROCEEDINGS Sanofi and its affiliates are involved in litigation, arbitration and other legal proceedings. These proceedings typically are related to product liability claims, intellectual property rights (particularly claims against generic companies seeking to limit the patent protection of Sanofi products), competition law and trade practices, commercial claims, employment and wrongful discharge claims, tax assessment claims, waste disposal and pollution claims, and claims under warranties or indemnification arrangements relating to business divestitures. The matters discussed below constitute the most significant developments since publication of the disclosures concerning legal proceedings in the Company’s financial statements for the year ended December 31, 2022. B.14.1. PRODUCTS ZANTAC ® LITIGATION IN CANADA In the proceedings pending before the Supreme Court of British Columbia, in May 2023, the Court dismissed the action, ruling that there is no scientific support for plaintiffs’ claims. Subsequent to this ruling, the Superior Court of Quebec stayed the corresponding Zantac ® class proceedings in Quebec. The Quebec class action is now stayed until the result of the US Multi-District Litigation (“MDL”) appeal is announced or October 15, 2024  (whichever comes first). DEPAKINE ® PRODUCT LITIGATION IN FRANCE Criminal Investigation In the criminal investigation, in June 2023, the French Supreme Court (“ Cour de cassation ”) confirmed the Paris Court of Appeal’s decision ( Chambre de l’Instruction ) dated March 2022 which had ruled that certain complaints for involuntary manslaughter and several others for aggravated deception and involuntary injuries were time-barred. B.14.2. PATENTS RAMIPRIL CANADA PATENT LITIGATION In April 2023, the Canadian Supreme Court denied Apotex’s application for leave to appeal in the Lilly case and based on the Supreme Court decision, Apotex’s claim no longer has any basis and accordingly Sanofi has sought Apotex’s consent to a dismissal with costs. PRALUENT ® (alirocumab)-RELATED AMGEN PATENT LITIGATION IN THE US In May 2023, the Supreme Court issued a unanimous decision in favor of Sanofi and Regeneron regarding the patent infringement actions filed in 2014 by Amgen relating to Sanofi and Regeneron’s Praluent ® product. PRALUENT ® (alirocumab)-RELATED AMGEN PATENT LITIGATION IN EUROPE On June 1, 2023, Amgen filed an action for infringement of EP 3 666 797 against Sanofi and Regeneron concerning Praluent ® in the Munich Local Division of the Unified Patent Court. Amgen seeks a permanent injunction and unspecified damages and compensation from March 1, 2023. On June 1, 2023, Sanofi filed a revocation action attacking the validity of EP 3 666 797 in the Munich Central Division of the Unified Patent Court. These cases are underway. JEVTANA ® (cabazitaxel)-RELATED PATENT LITIGATION IN THE US In June 2023, the US District Court for the District of Delaware issued a decision in favor of Sanofi in connection with the Jevtana ® patent litigation against Sandoz. This decision can be appealed to the Court of Appeal for the Federal Circuit (CAFC). PLAVIX ® (clopidogrel) LITIGATION (COMMONWEALTH) IN AUSTRALIA In June 2023, the Full Court of the Federal Court of Australia unanimously dismissed the Commonwealth’s appeal following its application seeking payment of damages from Sanofi/BMS related to the preliminary injunction which it claims prevented commercial launch of the generic clopidogrel bisulfate product. O n July 24, 2023, the Commonwealth filed an application for special leave to appeal to the High Court of Australia. B.14.3. OTHER LITIGATION PLAVIX ® (clopidogrel) - ATTORNEY GENERAL ACTION IN HAWAII In March 2023, the Hawaii Supreme Court ruled to vacate the $834 million (plus nearly $200 million in interest) judgment regarding a complaint filed by the Hawaii Attorney General (AG) that set forth allegations related to the sale and marketing of and variability of response to Plavix ® and remanded the case for a new trial before a new judge. The new trial date has been set for September 25, 2023. 340B DRUG PRICING PROGRAM IN THE UNITED STATES In January 2023, the US Court of Appeals for the Third Circuit ( Third Circuit ) held that Sanofi’s restrictions on delivery to contract pharmacies do not violate Section 340B. As to Sanofi’s challenge to the 340B Administrative Dispute Resolution (“ADR”) rule, the Third Circuit held in favor of the Department of Health and Human Services (HHS); however, HHS is in the process of revising the ADR rule. The Third Circuit remanded the case back to the US District Court for the District of New Jersey (District Court) and on May 24, 2023, the District Court issued an injunction and declaratory judgment consistent with the Third Circuit’s opinion. This ruling concluded the case as to Sanofi; however similar cases brought by other manufacturers remain pending. Adventist Health System/West in the United States In June 2023, Adventist Health System/West sued several drug manufacturing companies, including Sanofi-Aventis US LLC, Sanofi US Services Inc. and Genzyme Corporation, alleging that the companies violated state and federal False Claims Acts through overcharging for 340B Program drugs in violation of federal “penny pricing” policy. B.14.4. CONTINGENCIES ARISING FROM CERTAIN MERGERS & ACQUISITIONS TRANSACTIONS BOEHRINGER INGELHEIM (BI) CONSUMER HEALTHCARE LIABILITIES In an award rendered on June 19, 2023, the arbitral tribunal irrevocably dismissed Boehringer Ingelsheim (BI)’s indemnification claim against Sanofi and confirmed that Sanofi shall not be liable to indemnify BI for any potential losses in relation to the ongoing Zantac ®

Other Operating Income And Expe

Other Operating Income And Expenses	6 Months Ended
Other Operating Income And Expenses	Jun. 30, 2023
Analysis of income and expense [abstract]
Other Operating Income and Expenses	B.15. OTHER OPERATING INCOME AND EXPENSES Other operating income amounted to €617 million in the first half of 2023 (versus €416 million in the first half of 2022), and Other operating expenses to €1,422 million (versus € 1,204 million in the first half of 2022). The main items included in Other operating income were: in the first half of 2023, (i) income from pharmaceutical partners of €160 million (versus €153 million in the first half of 2022), of which €102 million came from Regeneron (versus €133 million in the first half of 2022, see table below) and (ii) gains on disposals of assets and operations of €413 million, primarily on divestments of non strategic products (versus €288 million in the first half of 2022). Other operating expenses for the first half of 2023 included €1,423 million of expenses related to Regeneron (versus €1,201 million in the first half of 2022), as shown in the table below. (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Income & expense related to profit/loss sharing under the Monoclonal Antibody Alliance (1,449) (979) (2,325) Additional share of profit paid by Regeneron towards development costs 291 97 434 Reimbursement to Regeneron of selling expenses incurred (260) (216) (476) Total: Monoclonal Antibody Alliance (1,418) (1,098) (2,367) Immuno-Oncology Alliance — 36 16 Other (mainly Zaltrap ® and Libtayo ® ) 97 (6) 1,120 Other operating income/(expenses), net related to Regeneron (1,321) (1,068) (1,231) of which amount presented in “Other operating income” 102 133 1,147

Restructuring Costs and Similar

Restructuring Costs and Similar Items	6 Months Ended
Restructuring Costs and Similar Items	Jun. 30, 2023
Analysis of income and expense [abstract]
Restructuring Costs and Similar Items	B.16. RESTRUCTURING COSTS AND SIMILAR ITEMS Restructuring costs and similar items comprise the following: (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Employee-related expenses 185 524 507 Charges, gains or losses on assets (a) 86 (2) 261 Compensation for early termination of contracts (other than contracts of employment) — — 1 Costs of transformation programs 265 266 547 Other restructuring costs 11 4 20 Total 547 792 1,336 (a) This line consists of impairment losses and accelerated depreciation charges related to site closures (including leased sites), and gains or losses on divestments of assets arising from reorganization decisions made by Sanofi. Restructuring costs and similar items were €245 million lower in the first half of 2023 than in the first half of 2022. For the first half of 2023 they include the impact of French pension reforms on future annuities under the rules of each severance plan, while for the first half of

Other Gains and Losses, and Lit

Other Gains and Losses, and Litigation	6 Months Ended
Other Gains and Losses, and Litigation	Jun. 30, 2023
Analysis of income and expense [abstract]
Other Gains and Losses, and Litigation	B.17. OTHER GAINS AND LOSSES, AND LITIGATION For the first half of 2023, Other gains and losses, and litigation is a charge of €73 million, and comprised costs related to the settlement of a dispute with shareholders of Bioverativ. That compares with a charge of € 142 million in the first half of 2022, which includes a charge to provisions for risks related to a litigation partly offset by the pre-tax gain on the deconsolidation of EUROAPI.

Financial Expenses and Income

Financial Expenses and Income	6 Months Ended
Financial Expenses and Income	Jun. 30, 2023
Analysis of income and expense [abstract]
Financial Expenses and Income	B.18. FINANCIAL EXPENSES AND INCOME An analysis of financial expenses and income is set forth below: (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Cost of debt (a) (232) (151) (365) Interest income (b) 257 59 241 Cost of net debt 25 (92) (124) Non-operating foreign exchange gains/(losses) (3) (1) (4) Unwinding of discounting of provisions (c) (22) (8) (20) Net interest cost related to employee benefits (41) (26) (47) Gains/(losses) on disposals of financial assets — — 1 Net interest expense on lease liabilities (21) (20) (40) Other (d) (22) (8) — Net financial income/(expenses) (84) (155) (234) comprising: Financial expenses (370) (189) (440) Financial income 286 34 206 (a) Includes net gain/(loss) on interest rate and currency derivatives used to manage debt: €(25) million in the first half of 2023, €5 million in the first half of 2022, and €(11) million over the whole of 2022. (b) Includes net gain/(loss) on interest rate and currency derivatives used to manage cash and cash equivalents: €(4) million in the first half of 2023, €36 million in the first half of 2022, and €68 million over the whole of 2022. (c) Primarily on provisions for environmental risks, restructuring provisions, and provisions for product-related risks (see Note B.12.). (d) Includes the effect of the unwinding of discount, and the impact of revisions of expected cash flows on financial income/(expenses) related to liabilities carried at amortized cost other than those included within “Net debt”: €(35) million in the first half of 2023, and zero in the first half of 2022 and full-year 2022. The impact of the ineffective portion of hedging relationships was not material in either 2023 or 2022.

Income Tax Expense

Income Tax Expense	6 Months Ended
Income Tax Expense	Jun. 30, 2023
Income taxes paid (refund) [abstract]
Income Tax Expense	B.19. INCOME TAX EXPENSE Sanofi has elected for tax consolidations in a number of countries, principally France, Germany, the United Kingdom and the United States. The table below shows the allocation of income tax expense between current and deferred taxes: (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Current taxes (1,171) (1,087) (2,774) Deferred taxes 441 592 768 Total (730) (495) (2,006) Income before tax and investments accounted for using the equity method 4,238 3,674 10,422 The difference between the effective tax rate (on income before tax and investments accounted for using the equity method) and the standard corporate income tax rate applicable in France is explained as follows: (as a percentage) June 30, 2023 (6 months) (a) June 30, 2022 (6 months) (a) December 31, 2022 (12 months) Standard tax rate applicable in France 25.8 25.8 25.8 Difference between the standard French tax rate and the rates applicable to Sanofi (b) (8.2) (10.8) (6.5) Revisions to tax exposures and settlements of tax disputes 0.5 (2.8) (0.8) Fair value remeasurement of contingent consideration liabilities — (0.4) (0.2) Other (0.8) 1.7 0.9 Effective tax rate 17.3 13.5 19.2 (a) Rate calculated on the basis of the estimated effective tax rate for the full financial year (see Note A.2.). (b) The difference between the French tax rate and tax rates applicable to foreign subsidiaries reflects the fact that Sanofi has operations in many countries, most of which have lower tax rates than France.

Segment Information

Segment Information	6 Months Ended
Segment Information	Jun. 30, 2023
Disclosure of operating segments [abstract]
Segment Information	B.20. SEGMENT INFORMATION In 2022, Sanofi reported three operating segments (Pharmaceuticals, Vaccines and Consumer Healthcare). The costs of the global support functions (Corporate Affairs, Finance, People & Culture, Legal Affairs, Ethics & Business Integrity, Information Solutions & Technology, Sanofi Business Services, etc.), which are mainly managed centrally at group-wide level, were presented within the “Other” category. In 2023, Sanofi reviewed the presentation of its segment information following adjustments to its internal reporting systems in order to reflect (i) progress on the “Play to Win” strategy leading to the creation of the standalone Consumer Healthcare Global Business Unit (GBU) which, in addition to integrated research, development and production functions now also has its own dedicated global support functions (including Finance, People & Culture, Legal Affairs, Ethics & Business Integrity, Information Solutions & Technology, Global Business Services, etc.); and (ii) organizational changes to Sanofi’s Manufacturing & Supply global function (previously known as Industrial Affairs). Consequently, with effect from January 1, 2023, Sanofi reports two operating segments: Biopharma and Consumer Healthcare. The Biopharma operating segment comprises commercial operations and research, development and production activities relating to the Speciality Care, General Medicines and Vaccines franchises, for all geographical territories. The segment’s results include the costs of global support functions that are not within the managerial responsibility of the Consumer Healthcare GBU. The Consumer Healthcare operating segment comprises commercial operations relating to Consumer Healthcare products, and research, development and production activities and global support functions (as listed above) dedicated to the segment, for all geographical territories. The Consumer Healthcare GBU segment’s results reflect all incurred costs of global support functions attributable to its business. The “Other” category comprises reconciling items, primarily but not limited to (i) gains and losses on centralized foreign exchange risk hedging transactions that cannot be allocated to the operating segments and (ii) gains and losses on retained commitments in respect of previously divested operations. B.20.1. SEGMENT RESULTS B.20.1.1. Analysis of net sales The table below sets forth net sales for the six months ended June 30, 2023 and June 30, 2022: (€ million) Europe United States Other June 30, 2023 Europe United Other June 30, 2022 (a) Biopharma 4,194 7,366 5,907 17,467 3,986 6,917 6,244 17,147 Specialty Care 1,621 5,622 1,448 8,691 1,535 4,829 1,278 7,642 of which Dupixent ® 587 3,682 609 4,878 450 2,653 474 3,577 Aubagio ® 249 348 38 635 269 689 59 1,017 Cerezyme ® 120 94 163 377 126 94 147 367 Myozyme/Lumizyme ® 181 135 120 436 206 163 118 487 Fabrazyme ® 122 251 123 496 116 221 121 458 Jevtana ® 8 128 40 176 19 142 42 203 Alprolix ® — 215 45 260 — 198 39 237 Eloctate ® — 183 65 248 — 232 59 291 General Medicines 2,003 1,087 3,296 6,386 2,130 1,410 3,767 7,307 Core Assets 1,011 762 1,409 3,182 978 773 1,454 3,205 of which Lovenox ® 329 5 273 607 353 7 354 714 Toujeo ® 221 118 241 580 211 128 202 541 Plavix ® 48 4 424 476 52 5 451 508 Non-Core Assets 728 322 1,874 2,924 858 624 2,304 3,786 of which Lantus ® 191 180 429 800 223 425 623 1,271 Other non-core assets 497 139 1,274 1,910 593 196 1,481 2,270 Industrial sales 264 3 13 280 294 13 9 316 Vaccines 570 657 1,163 2,390 321 678 1,199 2,198 of which Polio/Pertussis/ 148 200 806 1,154 161 224 817 1,202 Influenza Vaccines 37 19 106 162 37 12 132 181 Consumer Healthcare 840 622 1,258 2,720 781 645 1,217 2,643 of which Allergy 49 246 151 446 37 249 148 434 Pain Care 254 89 216 559 261 103 218 582 Digestive Wellness 285 69 460 814 252 62 412 726 Total net sales 5,034 7,988 7,165 20,187 4,767 7,562 7,461 19,790 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023. B.20.1.2. Business operating income Sanofi reports segment results on the basis of “Business operating income”, a non-IFRS financial measure used internally by the chief operating decision maker to measure the performance of each operating segment and to allocate resources. “Business operating income” is derived from Operating income , adjusted as follows: • the amounts reported in the line items Restructuring costs and similar items, Fair value remeasurement of contingent consideration relating to business combinations (IFRS 3) or divestments and Other gains and losses, and litigation are eliminated; • expenses arising from the remeasurement of inventories following a business combination (IFRS 3) are eliminated; • amortization and impairment losses charged against intangible assets (other than software and other rights of an industrial or operational nature) are eliminated; • the share of profits/losses from investments accounted for using the equity method is added for joint ventures and associates with which Sanofi has entered into a strategic partnership agreement; and • net income attributable to non-controlling interests is deducted. Segment results are shown in the table below: June 30, 2023 (6 months) (€ million) Biopharma Consumer Healthcare Other (a) Total Net sales 17,467 2,720 — 20,187 Other revenues 1,331 27 — 1,358 Cost of sales (5,388) (949) (5) (6,342) Research and development expenses (3,082) (111) — (3,193) Selling and general expenses (4,248) (936) 2 (5,182) Other operating income and expenses (897) 100 (8) (805) Share of profit/(loss) from investments accounted for using the equity method 48 7 — 55 Net income attributable to non-controlling interests (11) (8) — (19) Business operating income 5,220 850 (11) 6,059 (a) The “Other” column reconciles segmental results to the total per the consolidated financial statements. . June 30, 2022 (6 months) (a) (€ million) Biopharma Consumer Healthcare Other (b) Total Net sales 17,147 2,643 — 19,790 Other revenues 975 30 — 1,005 Cost of sales (5,211) (925) 9 (6,127) Research and development expenses (3,062) (90) 5 (3,147) Selling and general expenses (4,081) (881) 9 (4,953) Other operating income and expenses (884) 114 (18) (788) Share of profit/(loss) from investments accounted for using the equity method 47 8 — 55 Net income attributable to non-controlling interests (8) (9) — (17) Business operating income 4,923 890 5 5,818 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023. (b) The “Other” column reconciles segmental results to the total per the consolidated financial statements. December 31, 2022 (12 months) (a) (€ million) Biopharma Consumer Healthcare Other (b) Total Net sales 37,812 5,185 — 42,997 Other revenues 2,330 62 — 2,392 Cost of sales (11,793) (1,903) 4 (13,692) Research and development expenses (6,503) (205) 2 (6,706) Selling and general expenses (8,736) (1,761) 5 (10,492) Other operating income and expenses (1,679) 148 17 (1,514) Share of profit/(loss) from investments accounted for using the equity method 76 12 — 88 Net income attributable to non-controlling interests (17) (16) — (33) Business operating income 11,490 1,522 28 13,040 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023. (b) The “Other” column reconciles segmental results to the total per the consolidated financial statements. The table below, presented in compliance with IFRS 8, shows a reconciliation between “Business operating income” and I ncome before tax and investments accounted for using the equity method : (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 Business operating income 6,059 5,818 13,040 Share of profit/(loss) from investments accounted for using the equity method (55) (55) (88) Net income attributable to non-controlling interests 19 17 33 Amortization and impairment of intangible assets (a) (1,050) (997) (1,599) Fair value remeasurement of contingent consideration (26) (17) 27 Expense arising from the impact of acquisitions on inventories (b) (5) (3) (3) Restructuring costs and similar items (547) (792) (1,336) Other gains and losses, and litigation (73) (142) (370) Income from out-licensing (c) — — 952 Operating income 4,322 3,829 10,656 Financial expenses (370) (189) (440) Financial income 286 34 206 Income before tax and investments accounted for using the equity method 4,238 3,674 10,422 (a) For the year ended December 31, 2022, this line includes a reversal of €2,154 million on Eloctate ® franchise products following the FDA approval of ALTUVIIIO TM on February 22, 2023, partly offset by an impairment of €1,586 million relating to SAR444245 (non-alpha interleukin-2). (b) This line records the impact of the workdown of acquired inventories remeasured at fair value at the acquisition date. (c) For the year ended December 31, 2022, this line includes an upfront payment of $900 million and a regulatory milestone payment of $100 million related to the out-licensing of Libtayo ® following the restructuring of the Immuno-Oncology Collaboration and License Agreement with Regeneron (see Note C.1. to the consolidated financial statements for the year ended December 31, 2022). B.20.2. OTHER SEGMENT INFORMATION The tables below show the split by operating segment of (i) the carrying amount of investments accounted for using the equity method for which Sanofi has entered into a strategic partnership agreement, (ii) acquisitions of property, plant and equipment, and (iii) acquisitions of intangible assets. Investments accounted for using the equity method in the Biopharma segment mainly comprise MSP Vaccine Company and Infraserv GmbH & Co. Höchst KG (see Note B.5.). Acquisitions of intangible assets and property, plant and equipment correspond to acquisitions paid for during the period. June 30, 2023 (6 months) (€ million) Biopharma Consumer Healthcare Total Investments accounted for using the equity method 231 10 241 Acquisitions of property, plant and equipment 751 31 782 Acquisitions of other intangible assets 132 16 148 June 30, 2022 (6 months) (a) (€ million) Biopharma Consumer Healthcare Total Investments accounted for using the equity method 253 42 295 Acquisitions of property, plant and equipment 664 29 693 Acquisitions of other intangible assets 274 7 281 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023. December 31, 2022 (12 months) (a) (€ million) Biopharma Consumer Healthcare Total Investments accounted for using the equity method 248 37 285 Acquisitions of property, plant and equipment 1,529 77 1,606 Acquisitions of other intangible assets 574 21 595 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023. B.20.3. INFORMATION BY GEOGRAPHICAL REGION The geographical information on net sales provided below is based on the geographical location of the customer. In accordance with IFRS 8, the non-current assets reported below exclude financial instruments, deferred tax assets, pre-funded pension obligations, and right-of-use assets as determined under IFRS 16. June 30, 2023 (6 months) (€ million) Total Europe of which France North of which United States Other countries Net sales 20,187 5,034 1,174 8,264 7,988 6,889 Non-current assets: • property, plant and equipment 9,804 5,462 2,921 3,268 2,364 1,074 • goodwill 49,243 — — — — — • other intangible assets 24,590 5,961 — 17,598 — 1,031 June 30, 2022 (6 months) (€ million) Total Europe of which France North of which United States Other countries Net sales 19,790 4,767 1,105 7,875 7,562 7,148 Non-current assets: • property, plant and equipment 9,767 5,391 2,935 3,246 2,414 1,130 • goodwill 50,555 — — — — — • other intangible assets 21,978 6,467 — 14,505 — 1,006 December 31, 2022 (12 months) (€ million) Total Europe of which France North of which United States Other countries Net sales 42,997 9,999 2,296 18,984 18,275 14,014 Non-current assets: • property, plant and equipment 9,869 5,365 2,875 3,284 2,457 1,220 • goodwill 49,892 — — — — — • other intangible assets 21,640 6,257 — 14,178 — 1,205 As stated in Note D.5. to the consolidated financial statements for the year ended December 31, 2022, goodwill is not allocated by geographical region. B.20.4. PRINCIPAL CUSTOMERS AND CREDIT RISK Sales generated by Sanofi with its biggest customers, in particular certain wholesalers in the United States, represented 27% of net sales in the first half of 2023. Sanofi’s three largest customers respectively accounted for approximately 11%, 9% and 7% of consolidated net sales in the first half of 2023, mostly in the Biopharma segment (versus approximately 12%, 8% and 7% in the first half of 2022).

Events Subsequent to June 30, 2

Events Subsequent to June 30, 2023	6 Months Ended
Events Subsequent to June 30, 2023	Jun. 30, 2023
Disclosure of non-adjusting events after reporting period [abstract]
Events Subsequent to June 30, 2023	C/ EVENTS SUBSEQUENT TO JUNE 30, 2023 On July 20, 2023, Sanofi entered into a collaboration agreement with Recludix Pharma to develop and commercialize novel STAT6 inhibitors for patients with immunological and inflammatory diseases. Under the terms of the agreement, Sanofi will make an upfront payment of $75 million and could pay up to ca. $1.2 billion contingent on the attainment of certain objectives. In addition, Recludix would also receive royalties on sales of commercialized products and has an option to participate equally with Sanofi in US profit/loss sharing. On July 27, 2023, Sanofi entered into an agreement to acquire QRIB intermediate Holdings, LLC, a privately-owned company, which owns Qunol ® , a U.S.-based, market-leading brand in health & wellness for a cash purchase price of ca. 1.4 billion dollars. This transaction will strengthen Sanofi Consumer Healthcare’s Vitamin, Mineral and Supplements (VMS) category. The acquisition is expected to close in the third quarter of 2023 subject to customary closing conditions, including applicable regulatory approvals, following which Sanofi would have control over QRIB intermediate Holdings, LLC.

Basis of Preparation of the H_2

Basis of Preparation of the Half-Year Financial Statements and Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Corporate Information And Statement Of IFRS Compliance [Abstract]
International Financial Reporting Standards (IFRS)	A.1. INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) The half-year consolidated financial statements have been prepared and presented in condensed format in accordance with IAS 34 (Interim Financial Reporting). The accompanying notes therefore relate to significant events and transactions of the period, and should be read in conjunction with the consolidated financial statements for the year ended December 31, 2022. The accounting policies used in the preparation of the consolidated financial statements as of June 30, 2023 comply with international financial reporting standards (IFRS) as endorsed by the European Union and as issued by the International Accounting Standards Board (IASB). IFRS as endorsed by the European Union as of June 30, 2023 are available via the following web link: https://www.efrag.org/Endorsement The accounting policies applied effective January 1, 2023 are identical to those presented in the consolidated financial statements for the year ended December 31, 2022. The following amendments are applicable from January 1, 2023, and had no material impact: “Disclosure of Accounting Policies” (amendment to IAS 1); “Definition of Accounting Estimates” (amendment to IAS 8); and “Deferred Tax Assets and Liabilities Arising from a Single Transaction” (amendment to IAS 12). On May 23, 2023, the IASB issued “International Tax Reform—Pillar Two Model Rules”, an immediately applicable amendment to IAS 12 that will come into force following endorsement by the European Union, which is expected by the end of 2023. In December 2022, the EU Member States unanimously agreed to adopt a directive introducing a global minimum corporate income tax rate of 15% that will come into force in 2024, in accordance with the model framework of OECD Pillar Two. Work is ongoing to assess the potential impact of the imminent transposition into domestic legislation in relevant countries prior to December 31, 2023. For the first half of 2023, the expected impacts of the Pillar Two measures cannot be accurately quantified, and hence cannot be reasonably estimated. In addition, given the lack of clarity in the current provisions of IAS 12 on the recognition of deferred taxes with reference to Pillar Two, Sanofi has not recognized any deferred taxes in the 2023 first-half financial statements in respect of subsidiaries located in countries which have transposed or substantively transposed Pillar Two rules. IFRS 17 (Insurance Contracts), issued on May 18, 2017, became applicable with effect from January 1, 2023. However, IFRS 17 does not apply to the Sanofi consolidated financial statements because the insurance activities carried on by its captive insurance companies are internal to the Group, given that the sole beneficiaries of the policies are Sanofi subsidiaries. Consequently, those activities are eliminated on consolidation.
Use of Estimates	A.2. USE OF ESTIMATES The preparation of financial statements requires management to make reasonable estimates and assumptions based on information available at the date the financial statements are finalized. Those estimates and assumptions may affect the reported amounts of assets, liabilities, revenues and expenses in the financial statements, and disclosures of contingent assets and contingent liabilities as of the date of the review of the financial statements. Examples of estimates and assumptions include: • amounts deducted from sales for projected sales returns, chargeback incentives, rebates and price reductions; • impairment of property, plant and equipment and intangible assets; • the valuation of goodwill and the valuation and useful life of acquired intangible assets; • the measurement of contingent consideration receivable in connection with asset divestments and of contingent consideration payable; • the measurement of financial assets and financial liabilities at amortized cost; • the amount of post-employment benefit obligations; • the amount of liabilities or provisions for restructuring, litigation, tax risks relating to corporate income taxes, and environmental risks; and • the amount of deferred tax assets resulting from tax losses available for carry-forward and deductible temporary differences. Actual results could differ from these estimates.
Seasonal Trends	A.3. SEASONAL TRENDS Sanofi’s activities are not subject to significant seasonal fluctuations.
Consolidation and Foreign Currency Translation of the Financial Statements of Subsidiaries in Hyperinflationary Economies	A.4. CONSOLIDATION AND FOREIGN CURRENCY TRANSLATION OF THE FINANCIAL STATEMENTS OF SUBSIDIARIES IN HYPERINFLATIONARY ECONOMIES In 2023, Sanofi continues to account for subsidiaries based in Venezuela using the full consolidation method, on the basis that the criteria for control as specified in IFRS 10 (Consolidated Financial Statements) are still met.The contribution of the Venezuelan subsidiaries to the consolidated financial statements is immaterial. In Argentina, the cumulative rate of inflation over the last three years is in excess of 100%, based on a combination of indices used to measure inflation in that country. Consequently, Sanofi has since July 1, 2018 treated Argentina as a hyperinflationary economy and has applied IAS 29. The impact of the resulting restatements is immaterial at Sanofi group level. In Turkey, the cumulative rate of inflation over the last three years is in excess of 100%, based on a combination of indices used to measure inflation in that country. Consequently, Sanofi has since January 1, 2022 treated Turkey as a hyperinflationary economy and has applied IAS 29. The impact of the resulting restatements is immaterial at Sanofi group level.
Fair Value of Financial Instruments	A.5. FAIR VALUE OF FINANCIAL INSTRUMENTS Under IFRS 13 (Fair Value Measurement) and IFRS 7 (Financial Instruments: Disclosures), fair value measurements must be classified using a hierarchy based on the inputs used to measure the fair value of the instrument. This hierarchy has three levels: • Level 1: quoted prices in active markets for identical assets or liabilities (without modification or repackaging); • Level 2: quoted prices in active markets for similar assets or liabilities, or valuation techniques in which all important inputs are derived from observable market data; • Level 3: valuation techniques in which not all important inputs are derived from observable market data. The table below shows the disclosures required under IFRS 7 relating to the measurement principles applied to financial instruments. Note Type of financial instrument Measurement principle Level in fair value hierarchy Valuation technique Method used to determine fair value Market data Valuation model Exchange rate Interest rate Volatilities B.6. Financial assets measured at fair value (quoted equity instruments) Fair value 1 Market value Quoted market price N/A B.6. Financial assets measured at fair value (quoted debt instruments) Fair value 1 Market value Quoted market price N/A B.6. Financial assets measured at fair value (unquoted equity instruments) Fair value 3 Amortized cost/ Peer comparison (primarily) If cost ceases to be a representative measure of fair value, an internal valuation based primarily on peer comparison is used. B.6. Financial assets at fair value (contingent consideration receivable) Fair value 3 Revenue-based approach The fair value of contingent consideration receivable is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note D.7.3. to the consolidated financial statements for the year ended December 31, 2021. B.6. Long-term loans and advances and other non-current receivables Amortized cost N/A N/A The amortized cost of long-term loans and advances and other non-current receivables at the end of the reporting period is not materially different from their fair value. B.6. Financial assets measured at fair value held to meet obligations under post-employment benefit plans Fair value 1 Market value Quoted market price N/A B.6. Financial assets designated at fair value held to meet obligations under deferred compensation plans Fair value 1 Market value Quoted market price N/A B.9. Investments in mutual funds Fair value 1 Market value Net asset value N/A B.9. Negotiable debt instruments, commercial paper, instant access deposits and term deposits Amortized cost N/A N/A Because these instruments have a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as disclosed in the notes to the consolidated financial statements. B.9. Debt Amortized cost (a) N/A N/A In the case of debt with a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as reported in the notes to the consolidated financial statements. For debt with a maturity of more than 3 months, fair value as reported in the notes to the consolidated financial statements is determined either by reference to quoted market prices at the end of the reporting period (quoted instruments) or by discounting the future cash flows based on observable market data at the end of the reporting period (unquoted instruments). For financial liabilities based on variable payments such as royalties, fair value is determined on the basis of discounted cash flow projections. B.9. Lease liabilities Amortized cost N/A N/A Future lease payments are discounted using the incremental borrowing rate. B.10. Forward currency contracts Fair value 2 Present value of future cash flows Mid Market Spot < 1 year: Mid Money Market N/A B.10. Interest rate swaps Fair value 2 Revenue-based approach Present value of future cash flows Mid Market Spot < 1 year: Mid Money Market and Euronext interest rate futures > 1 year: Mid Zero Coupon N/A B.10. Cross-currency swaps Fair value 2 Present value of future cash flows Mid Market Spot < 1 year: Mid Money Market and Euronext interest rate futures > 1 year: Mid Zero Coupon N/A B.11. Liabilities related to business combinations and to non-controlling interests Fair value 3 Revenue-based approach Under IAS 32, contingent consideration payable in a business combination is a financial liability. The fair value of such liabilities is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note B.11. (a) In the case of debt designated as a hedged item in a fair value hedging relationship, the carrying amount in the consolidated balance sheet includes changes in fair value attributable to the hedged risk(s).
New Pronouncements Issued by the IASB and Applicable from 2024	A.6. NEW PRONOUNCEMENTS ISSUED BY THE IASB AND APPLICABLE FROM 2024 On September 22, 2022, the IASB issued an amendment to IFRS 16 (Leases), relating to lease liabilities in a sale-and-leaseback arrangement, which is applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union); it will not have a material impact on the Sanofi financial statements, and Sanofi will not early adopt it. On January 23, 2020, the IASB issued “Classification of Liabilities as Current or Non-current”, an amendment to IAS 1, and then on October 31, 2022 issued “Non-current Liabilities with Covenants”, a further amendment to IAS 1. The amendments are applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union); they will not have a material impact on the Sanofi financial statements, and Sanofi will not early adopt them. On May 25, 2023, the IASB issued “Supplier Finance Arrangements”, an amendment to IAS 7 and IFRS 7 which is applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union) and relates to disclosure requirements around such arrangements. An impact assessment is ongoing, and Sanofi will not early adopt the amendment.
Agreements Relating to the Recombinant COVID-19 Vaccine Candidate Developed by Sanofi in Collaboration with GSK	A.7. AGREEMENTS RELATING TO THE RECOMBINANT COVID-19 VACCINE CANDIDATE DEVELOPED BY SANOFI IN COLLABORATION WITH GSK On November 10, 2022, in line with the positive opinion issued by the Committee for Medicinal Products for Human Use (CHMP) of the European Medicines Agency, the European Commission approved VidPrevtyn ® Beta vaccine as booster for the prevention of COVID-19 in adults aged 18 years and older. On December 21, 2022, following European Commission approval, the Medicines and Healthcare Products Regulatory Agency (MHRA) approved VidPrevtyn ® Beta vaccine for the prevention of COVID-19 in adults aged 18 and over within the UK. The pre-order contracts relating to Canada, the United Kingdom and the European Union have expired. The related customer contract liabilities, which amounted to €264 million as of December 31, 2022, were reversed out in full through profit or loss in the first half of 2023, including €94 million classified within the line item Other revenues corresponding to doses for which there was no longer any delivery obligation as of June 30, 2023. The commitments entered into by the United States in 2020 remained in place as of June 30, 2023. Sanofi has recognized US government funding received as a deduction from the development expenses incurred, or from the acquisition cost of the property, plant and equipment acquired, in accordance with IAS 20 (Accounting for Government Grants and Disclosure of Government Assistance). The amount of government aid received from the US federal government and BARDA that was recognized as a deduction from development expenses was €30 million in the six months ended June 30, 2023, and €265 million in the year ended December 31, 2022.

Basis of Preparation of the H_3

Basis of Preparation of the Half-Year Financial Statements and Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2023
Corporate Information And Statement Of IFRS Compliance [Abstract]
Disclosure of Measurement Principles Applied to Financial Instruments	The table below shows the disclosures required under IFRS 7 relating to the measurement principles applied to financial instruments. Note Type of financial instrument Measurement principle Level in fair value hierarchy Valuation technique Method used to determine fair value Market data Valuation model Exchange rate Interest rate Volatilities B.6. Financial assets measured at fair value (quoted equity instruments) Fair value 1 Market value Quoted market price N/A B.6. Financial assets measured at fair value (quoted debt instruments) Fair value 1 Market value Quoted market price N/A B.6. Financial assets measured at fair value (unquoted equity instruments) Fair value 3 Amortized cost/ Peer comparison (primarily) If cost ceases to be a representative measure of fair value, an internal valuation based primarily on peer comparison is used. B.6. Financial assets at fair value (contingent consideration receivable) Fair value 3 Revenue-based approach The fair value of contingent consideration receivable is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note D.7.3. to the consolidated financial statements for the year ended December 31, 2021. B.6. Long-term loans and advances and other non-current receivables Amortized cost N/A N/A The amortized cost of long-term loans and advances and other non-current receivables at the end of the reporting period is not materially different from their fair value. B.6. Financial assets measured at fair value held to meet obligations under post-employment benefit plans Fair value 1 Market value Quoted market price N/A B.6. Financial assets designated at fair value held to meet obligations under deferred compensation plans Fair value 1 Market value Quoted market price N/A B.9. Investments in mutual funds Fair value 1 Market value Net asset value N/A B.9. Negotiable debt instruments, commercial paper, instant access deposits and term deposits Amortized cost N/A N/A Because these instruments have a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as disclosed in the notes to the consolidated financial statements. B.9. Debt Amortized cost (a) N/A N/A In the case of debt with a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as reported in the notes to the consolidated financial statements. For debt with a maturity of more than 3 months, fair value as reported in the notes to the consolidated financial statements is determined either by reference to quoted market prices at the end of the reporting period (quoted instruments) or by discounting the future cash flows based on observable market data at the end of the reporting period (unquoted instruments). For financial liabilities based on variable payments such as royalties, fair value is determined on the basis of discounted cash flow projections. B.9. Lease liabilities Amortized cost N/A N/A Future lease payments are discounted using the incremental borrowing rate. B.10. Forward currency contracts Fair value 2 Present value of future cash flows Mid Market Spot < 1 year: Mid Money Market N/A B.10. Interest rate swaps Fair value 2 Revenue-based approach Present value of future cash flows Mid Market Spot < 1 year: Mid Money Market and Euronext interest rate futures > 1 year: Mid Zero Coupon N/A B.10. Cross-currency swaps Fair value 2 Present value of future cash flows Mid Market Spot < 1 year: Mid Money Market and Euronext interest rate futures > 1 year: Mid Zero Coupon N/A B.11. Liabilities related to business combinations and to non-controlling interests Fair value 3 Revenue-based approach Under IAS 32, contingent consideration payable in a business combination is a financial liability. The fair value of such liabilities is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note B.11. (a) In the case of debt designated as a hedged item in a fair value hedging relationship, the carrying amount in the consolidated balance sheet includes changes in fair value attributable to the hedged risk(s).

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
Property, Plant and Equipment (Tables)	Jun. 30, 2023
Property, plant and equipment [abstract]
Summary of Acquisitions and Capitalized Interest by Operating Segment	The table below sets forth acquisitions and capitalized interest by operating segment for the first half of 2023: (€ million) June 30, 2023 December 31, 2022 (a) Acquisitions 612 1,748 Biopharma 593 1,678 Of which Manufacturing & Supply 429 1,129 Consumer Healthcare 19 70 Of which Manufacturing & Supply 16 63 Of which capitalized interest 12 17 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023 (see note B.20.).

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
Goodwill and Other Intangible Assets (Tables)	Jun. 30, 2023
Intangible assets and goodwill [abstract]
Schedule of Movements in Other Intangible Assets	Movements in other intangible assets during the first half of 2023 were as follows: (€ million) Acquired R&D Products, trademarks and other rights Software Total other intangible assets Gross value at January 1, 2023 10,354 69,579 1,783 81,716 Changes in scope of consolidation (a) 115 2,571 1 2,687 Acquisitions and other increases 115 1,642 32 1,789 Disposals and other decreases (18) (113) (9) (140) Currency translation differences (150) (1,087) (7) (1,244) Transfers (b) (1,122) 601 — (521) Gross value at June 30, 2023 9,294 73,193 1,800 84,287 Accumulated amortization and impairment at January 1, 2023 (a) (4,128) (54,652) (1,296) (60,076) Amortization expense — (1,068) (54) (1,122) Impairment losses, net of reversals (c) (15) — — (15) Disposals and other decreases 18 88 9 115 Currency translation differences 62 849 7 918 Transfers (b) — 483 — 483 Accumulated amortization and impairment at June 30, 2023 (4,063) (54,300) (1,334) (59,697) Carrying amount at January 1, 2023 6,226 14,927 487 21,640 Carrying amount at June 30, 2023 5,231 18,893 466 24,590 (a) Impact of the acquisition of Provention (see Note B.1.). (b) The “Transfers” line mainly comprises acquired R&D brought into service during the period. The main intangible asset brought into service in the first half of 2023 relates to ALTUVIIIO™ (efanesoctocog alfa), which extends protection from bleeds and treats acute hemorrhages in people with hemophilia A. The asset came into service on the date of marketing approval (February 23, 2023), at an amount of €1,110 million. This line also includes reclassifications of assets to Assets held for sale or exchange .

Investments Accounted for Usi_2

Investments Accounted for Using the Equity Method (Tables)	6 Months Ended
Investments Accounted for Using the Equity Method (Tables)	Jun. 30, 2023
Interests In Other Entities [Abstract]
Summary of Investments in Associates and Joint Ventures	Investments accounted for using the equity method consist of associates and joint ventures (see Note B.1. to the consolidated financial statements for the year ended December 31, 2022), and comprise: (€ million) % interest June 30, 2023 December 31, 2022 EUROAPI (a) 29.8 297 392 Infraserv GmbH & Co. Höchst KG (b) 31.2 88 97 MSP Vaccine Company (c) 50.0 95 104 Other investments — 58 84 Total 538 677 (a) As of June 30, 2023, an impairment loss of €91 million euros was recognized on the equity-accounted investment in EUROAPI, given the decrease in the stock market price since March 2023. The amount of the loss was determined based on the stock market price as of June 30, 2023 (€10.50). (b) Joint venture. (c) Joint venture MSP Vaccine Company owns 100% of MCM Vaccine BV.
Summary of Principal Transactions and Balances with Related Parties	The financial statements include commercial transactions between Sanofi and some equity-accounted investments that are classified as related parties. The principal transactions and balances with related parties are summarized below: (€ million) June 30, 2023 June 30, 2022 December 31, 2022 Sales 64 26 131 Royalties and other income 32 33 81 Accounts receivable and other receivables 68 110 174 Purchases and other expenses (including research expenses) 302 167 477 Accounts payable and other payables 97 89 132

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	6 Months Ended
Other Non-Current Assets (Tables)	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Summary of Other Non-Current Assets	Other non-current assets comprise: (€ million) June 30, 2023 December 31, 2022 Equity instruments at fair value through other comprehensive income 920 936 Debt instruments at fair value through other comprehensive income 332 329 Other financial assets at fair value through profit or loss 760 823 Pre-funded pension obligations 269 269 Long-term prepaid expenses 264 286 Long-term loans and advances and other non-current receivables 447 452 Total 2,992 3,095

Accounts Receivable (Tables)

Accounts Receivable (Tables)	6 Months Ended
Accounts Receivable (Tables)	Jun. 30, 2023
Trade and other receivables [abstract]
Summary of Accounts Receivable	Accounts receivable break down as follows: (€ million) June 30, 2023 December 31, 2022 Gross value 8,381 8,537 Allowances (92) (113) Carrying amount 8,289 8,424
Summary of Gross Value of Overdue Receivables	The table below shows the ageing profile of overdue accounts receivable, based on gross value: (€ million) Overdue accounts gross value Overdue by <1 month Overdue by 1-3 months Overdue by 3-6 months Overdue by 6-12 months Overdue by > 12 months June 30, 2023 521 110 164 125 52 70 December 31, 2022 452 118 161 87 35 51

Consolidated Shareholders' Eq_2

Consolidated Shareholders' Equity (Tables)	6 Months Ended
Consolidated Shareholders' Equity (Tables)	Jun. 30, 2023
Share Capital, Reserves And Other Equity Interest [Abstract]
Summary of Treasury Shares Held	Treasury shares held by Sanofi are as follows: Number of shares % of share capital June 30, 2023 10.90 0.864 % December 31, 2022 8.20 0.650 % June 30, 2022 13.43 1.061 % January 1, 2022 11.02 0.872 %
Summary of Principal Characteristics of Restricted Share Plans	Restricted share plans are accounted for in accordance with the policies described in Note B.24.3. to the consolidated financial statements for the year ended December 31, 2022. The principal features of the plans awarded in 2023 are set forth below: 2023 Type of plan Performance share plan Date of Board meeting approving the plan May 25, 2023 Total number of shares subject to a 3-year service period 3,838,434 Of which with no market condition 2,425,047 Fair value per share awarded (a) €87.69 Of which with market conditions 1,413,387 Fair value per share awarded other than to the Chief Executive Officer (1,209,790 shares in total) (b) €83.74 Fair value per share awarded other than to the Chief Executive Officer (121,097 additional shares) (c) €43.60 Fair value per share awarded to the Chief Executive Officer (82,500 shares) (b) €82.17 Fair value of plan at the date of grant (€ million) 326 (a) Quoted market price per share at the date of grant, adjusted for dividends expected during the vesting period. (b) Weighting between (i) fair value determined using the Monte Carlo model and (ii) market price of Sanofi shares at the date of grant, adjusted for dividends expected during the vesting period. (c) Additional tranche subject to a higher level of market conditions.
Summary of Number of Restricted Shares Not Yet Fully Vested	The total expense recognized for all restricted share plans, and the number of restricted shares not yet fully vested, are shown in the table below: June 30, 2023 June 30, 2022 Total expense for restricted share plans (€ million) 108 105 Number of shares not yet fully vested 10,127,545 9,559,052 Under 2023 plans 3,837,974 — Under 2022 plans 3,226,321 3,341,379 Under 2021 plans 2,996,101 3,281,880 Under 2020 plans 67,149 2,935,793
Summary of Options Outstanding and Exercisable	The table below provides summary information about options outstanding and exercisable as of June 30, 2023: Range of exercise prices per share Outstanding Exercisable Number of options Weighted average residual life (years) Weighted average exercise price per share (€) Number of options Weighted average exercise price per share (€) From €60.00 to €70.00 per share 168,784 4.84 65.84 168,784 65.84 From €70.00 to €80.00 per share 818,708 2.73 75.10 818,708 75.10 From €80.00 to €90.00 per share 604,809 2.82 89.20 604,809 89.20 Total 1,592,301 1,592,301
Summary of Number of Shares Used to Compute Diluted Earnings Per Share	Diluted earnings per share is computed using the number of shares outstanding plus stock options with dilutive effect and restricted shares. (million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Average number of shares outstanding 1,249.9 1,250.0 1,251.9 Adjustment for stock options with dilutive effect 0.3 0.4 0.3 Adjustment for restricted shares 4.3 4.9 4.7 Average number of shares used to compute diluted earnings per share 1,254.5 1,255.3 1,256.9
Summary of Movements within Other Comprehensive Income	Movements within other comprehensive income are shown below: (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Actuarial gains/(losses): ▪ Actuarial gains/(losses) excluding investments accounted for using the equity method 133 1,110 650 ▪ Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes 8 — 4 ▪ Tax effects (60) (333) (212) Equity instruments included in financial assets and financial liabilities: ▪ Change in fair value (excluding investments accounted for using the equity method) 3 (3) (4) ▪ Change in fair value (investments accounted for using the equity method, net of taxes) — — — ▪ Equity risk hedging instruments designated as fair value hedges — 16 17 ▪ Tax effects 1 (3) (4) Items not subsequently reclassifiable to profit or loss 85 787 451 Debt instruments included in financial assets: ▪ Change in fair value (excluding investments accounted for using the equity method) (a) 6 (52) (77) ▪ Change in fair value (investments accounted for using the equity method, net of taxes) — — — ▪ Tax effects (1) 8 15 Cash flow hedges and fair value hedges: ▪ Change in fair value (excluding investments accounted for using the equity method) (b) 1 (17) 5 ▪ Change in fair value (investments accounted for using the equity method, net of taxes) — — 2 ▪ Tax effects — 4 (1) Change in currency translation differences: ▪ Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method) (c) (1,089) 3,775 2,643 ▪ Currency translation differences (investments accounted for using the equity method) 6 (11) (11) ▪ Hedges of net investments in foreign operations 26 (329) (354) ▪ Tax effects (7) 85 91 Items subsequently reclassifiable to profit or loss (1,058) 3,463 2,313 (a) Includes reclassifications to profit or loss: immaterial in the first half of 2023 and full-year 2022; €2 million in the first half of 2022. (b) Includes reclassifications to profit or loss: €0 million in the first half of 2023, and €5 million in 2022 (including €17 million in the first half of 2022). (c) Currency translation differences on foreign subsidiaries are mainly due to the appreciation of the US dollar. Includes a reclassification to profit or loss of €(14) million in the first half of 2023 versus €(35) million in the first half of 2022 relating to the deconsolidation of EUROAPI , and €(40) million in 2022 (including €(35) million relating to the deconsolidation of EUROAPI).

Debt, Cash and Cash Equivalen_2

Debt, Cash and Cash Equivalents (Tables)	6 Months Ended
Debt, Cash and Cash Equivalents (Tables)	Jun. 30, 2023
Cash and cash equivalents [abstract]
Summary of Changes in Financial Position	Changes in financial position during the period were as follows: (€ million) June 30, 2023 December 31, 2022 Long-term debt 14,241 14,857 Short-term debt and current portion of long-term debt 4,694 4,174 Interest rate and currency derivatives used to manage debt 205 187 Total debt 19,140 19,218 Cash and cash equivalents (7,993) (12,736) Interest rate and currency derivatives used to manage cash and cash equivalents 36 (45) Net debt (a) 11,183 6,437 (a) Net debt does not include lease liabilities, which amounted to €2,092 million as of June 30, 2023 and €2,181 million as of December 31, 2022.
Summary of Reconciliation of Carrying Amount to Value on Redemption	A reconciliation of the carrying amount of net debt in the balance sheet to value on redemption as of June 30, 2023 is shown below: (€ million) Value on redemption Carrying amount at June 30, 2023 Amortized cost Adjustment to debt measured at fair value June 30, 2023 December 31, 2022 Long-term debt 14,241 45 228 14,514 15,143 Short-term debt and current portion of long-term debt 4,694 4,694 4,178 Interest rate and currency derivatives used to manage debt 205 (239) (34) (48) Total debt 19,140 45 (11) 19,174 19,273 Cash and cash equivalents (7,993) (7,993) (12,736) Interest rate and currency derivatives used to manage cash and cash equivalents 36 36 (45) Net debt (a) 11,183 45 (11) 11,217 6,492 (a) Net debt does not include lease liabilities, which amounted to €2,092 million as of June 30, 2023 and €2,181 million as of December 31, 2022.
Summary of Net Debt by Type Valuation of Redemption	The table below shows an analysis of net debt by type, at value on redemption: (€ million) June 30, 2023 December 31, 2022 non-current current Total non-current current Total Bond issues 14,426 1,686 16,112 15,044 3,817 18,861 Other bank borrowings 88 2,838 (a) 2,926 99 187 286 Other borrowings 3 3 — 6 6 Bank credit balances 167 167 — 168 168 Interest rate and currency derivatives used to manage debt (34) (34) — (48) (48) Total debt 14,514 4,660 19,174 15,143 4,130 19,273 Cash and cash equivalents (7,993) (7,993) — (12,736) (12,736) Interest rate and currency derivatives used to manage cash and cash equivalents 36 36 — (45) (45) Net debt 14,514 (3,297) 11,217 15,143 (8,651) 6,492 (a) As of June 30, 2023, current other bank borrowings include €2,630 million related to the US commercial paper program and €90 million related to Negotiable European Commercial Paper program in France.
Summary of Market Value of Net Debt	The market value of Sanofi’s debt, net of cash and cash equivalents and derivatives and excluding accrued interest, is as follows: (€ million) June 30, 2023 December 31, 2022 Market value 10,105 5,227 Value on redemption 11,217 6,492

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	6 Months Ended
Derivative Financial Instruments (Tables)	Jun. 30, 2023
Financial Instruments [Abstract]
Summary of Operating Currency Hedging Instruments	The table below shows operating currency hedging instruments in place as of June 30, 2023. The notional amount is translated into euros at the relevant closing exchange rate. June 30, 2023 Of which derivatives designated as cash flow hedges Of which derivatives not eligible for hedge accounting (€ million) Notional amount Fair value Notional amount Fair value Of which recognized in equity Notional amount Fair value Forward currency sales 4,836 32 — — — 4,836 32 of which US dollar 2,309 4 — — — 2,309 4 of which Chinese yuan renminbi 618 18 — — — 618 18 of which Japanese yen 199 9 — — — 199 9 of which Mexican peso 163 (2) — — — 163 (2) of which Singapore dollar 149 2 — — — 149 2 Forward currency purchases 3,046 (11) — — — 3,046 (11) of which US dollar 1,899 (2) — — — 1,899 (2) of which Singapore dollar 408 (5) — — — 408 (5) of which Canadian dollar 98 1 — — — 98 1 of which Korean won 94 — — — — 94 — of which Chinese yuan renminbi 81 (2) — — — 81 (2) Total 7,882 21 — — — 7,882 21 The above positions mainly hedge material foreign currency cash flows arising after the end of the reporting period in relation to transactions carried out during the six months ended June 30, 2023 and recognized in the balance sheet at that date. Gains and losses on hedging in struments (forward contracts) are calculated and recognized in parallel with the recognition of gains and losses on the hedged items. Due to this hedging relationship, the commercial foreign exchange difference on those items (hedging instruments and hedged transactions) will be immaterial in the second half of 2023 .
Disclosure of Financial Currency Hedging Instruments in Place with Notional Amount Translated	The table below shows financial currency hedging instruments in place as of June 30, 2023. The notional amount is translated into euros at the relevant closing exchange rate. June 30, 2023 (€ million) Notional amount Fair value Maximum expiry date Forward currency sales 8,935 17 of which US dollar 6,147 (a) 4 2024 of which Singapore dollar 1,355 (b) — 2023 of which Pound sterling 466 — 2023 Forward currency purchases 8,457 (18) of which US dollar 5,106 (c) (d) (13) 2024 of which Singapore dollar 2,689 (e) (7) 2023 of which Japanese yen 320 (2) 2023 Total 17,392 (1) (a) Includes forward sales with a notional amount of $3,615 million expiring in 2023, designated as a hedge of Sanofi’s net investment in Bioverativ. As of June 30, 2023, the fair value of these forward contracts represented an asset of €9 million; the opposite entry was recognized in “Other comprehensive income”, with the impact on financial income and expense being immaterial. (b) Includes forward sales with a notional amount of SGD2,000 million expiring in 2023, designated as a hedge of Sanofi’s net investment in Sanofi-Aventis Singapore Pte Ltd. As of June 30, 2023, the fair value of these forward contracts represented an asset of €0 million; the opposite entry was recognized in “Other comprehensive income”, with the impact on financial income and expense being immaterial. (c) Includes forward purchases with a notional amount of $ 1,000 million expiring in 2023 , designated as a fair value hedge of an equivalent amount of intragroup current accounts against fluctuations in the EUR/USD spot rate. As of June 30, 2023 , the fair value of these contracts represented a liability of € 10 million , with € 2 million cred ited to “Other comprehensive income” to recognize the hedging cost. (d) Includes forward purchases with a notional amount of $ 1,782 million expiring in 2023 and 2024, design ated as a fair value hedge of $ 1,782 million of commercial paper. As of June 30, 2023 , the fair value of these contracts represented an asset of € 8 million , with € 0 million credited to “Other comprehensive income” to recognize the hedging cost. . (e) Includes forward purchases with a notional amount of SGD1,260 million expiring in 2023, design ated as a fair value hedge of an equivalent portion of an intra-group current account against fluctuations in the EUR/SGD rate. As of June 30, 2023 , the fair value of these contracts represented an asset of € 11 million , with € 3 million credited to “Other comprehensive income” to recognize the hedging cost.
Disclosure of Instruments	The table below shows instruments of this type in place as of June 30, 2023: Of which designated as fair value hedges Of which designated as cash flow hedges (€ million) 2023 2024 2025 2026 2027 and beyond Total Fair value Notional amount Fair value Notional amount Fair value Of which recognized in equity Interest rate swaps pay capitalized SOFR USD / receive 1.03% — — — — 458 458 (60) 458 (60) — — — pay capitalized SOFR USD / receive 1.32% — — — — 458 458 (54) 458 (54) — — — pay capitalized Ester / receive 0.69% — — 850 — — 850 (49) 850 (49) — — — pay capitalized Ester / receive 0.92% — — — — 650 650 (74) 650 (74) — — — pay capitalized Ester / receive 3.43% 995 724 — — — 1,720 (1) 1,720 (1) — — — Total 995 724 850 — 1,566 4,136 (239) 4,136 (239) — — —

Liabilities Related to Busine_2

Liabilities Related to Business Combinations and to Non-Controlling Interests (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of contingent liabilities in business combination [abstract]
Summary of Movements in Liabilities Related to Business Combinations and to Non-Controlling Interests	Movements in liabilities related to business combinations and to non-controlling interests in the first half of 2023 are shown below: (€ million) Bayer contingent consideration arising from acquisition of Genzyme MSD contingent consideration (European Vaccines business) Shire contingent consideration arising from acquisition of Translate Bio Contingent consideration arising from acquisition of Amunix Other Total (a) Balance at January 1, 2023 26 204 380 165 4 779 Payments made (11) (77) — — — (88) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (b) (2) 6 15 17 — 36 Currency translation differences — — (6) (4) — (10) Balance at June 30, 2023 13 133 389 178 4 717 Of which: • Current portion 154 • Non-current portion 563 (a) As of January 1, 2023, this comprised a non-current portion of €674 million and a current portion of €105 million. (b) Amounts mainly reported within the income statement line item “Fair value remeasurement of contingent consideration”.

Non-Current Provisions And Ot_2

Non-Current Provisions And Other Non-Current Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Summary of Non-Current Provisions and Other Non-Current Liabilities	The line item Non-current provisions and other non-current liabilities comprises the following: (€ million) June 30, 2023 June 30, 2022 December 31, 2022 (12 months) Provisions 5,018 5,760 5,822 Other non-current liabilities (a) 2,070 422 519 Total 7,088 6,182 6,341 (a) Includes €1,613 million at June 30, 2023 relating to the liability for royalties payable to Sobi on net sales of Beyfortus™ (nirsevimab) in the United States (see Note B.1.). Given the method used to calculate royalties payable, an increase or decrease in sales forecasts would lead to a proportionate change in the amount of the liability.
Summary of Movements in Non-Current Provisions	The table below shows movements in provisions: (€ million) Provisions for pensions & other post-employment benefits Provisions for other long-term benefits Restructuring provisions Other provisions Total Balance at January 1, 2023 2,039 844 761 2,178 5,822 Increases in provisions and other liabilities 68 90 203 162 523 Provisions utilized (65) (65) (7) (66) (203) Reversals of unutilized provisions (23) (182) (146) (259) (610) Transfers (a) (4) — (222) (171) (397) Net interest related to employee benefits, and unwinding of discount 38 3 5 9 55 Currency translation differences (12) (11) (1) (15) (39) Actuarial gains and losses on defined-benefit plans (B.12.1.) (133) — — — (133) Balance at June 30, 2023 1,908 679 593 1,838 5,018 (a) Mainly transfers to the line “Current provisions and other current liabilities”.
Disclosure of Remeasurement of Net Defined Benefit Liability Asset	Actuarial gains and losses arising on pensions and other post-employment benefits and recognized in equity are as follows (amounts reported before tax): (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Actuarial gains/(losses) on plan assets 34 (1,292) (2,398) Actuarial gains/(losses) on benefit obligations 99 (a) 2,402 (b) 3,048 (a) Includes the effects of (i) the change in discount rates (in a range between (-0.15%) and +0.40%) and (ii) the change in the inflation rate in the eurozone (-0.10%) in the first half of 2023. (b) Includes the effects of (i) the change in discount rates (in a range between +1.70% and +2.30%) and (ii) the change in the inflation rate in the United Kingdom (-0.15%) and in the eurozone (+0.35%) in the first half of 2022.

Other Operating Income And Ex_2

Other Operating Income And Expenses (Tables)	6 Months Ended
Other Operating Income And Expenses (Tables)	Jun. 30, 2023
Analysis of income and expense [abstract]
Schedule of Other Operating Expenses	Other operating expenses for the first half of 2023 included €1,423 million of expenses related to Regeneron (versus €1,201 million in the first half of 2022), as shown in the table below. (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Income & expense related to profit/loss sharing under the Monoclonal Antibody Alliance (1,449) (979) (2,325) Additional share of profit paid by Regeneron towards development costs 291 97 434 Reimbursement to Regeneron of selling expenses incurred (260) (216) (476) Total: Monoclonal Antibody Alliance (1,418) (1,098) (2,367) Immuno-Oncology Alliance — 36 16 Other (mainly Zaltrap ® and Libtayo ® ) 97 (6) 1,120 Other operating income/(expenses), net related to Regeneron (1,321) (1,068) (1,231) of which amount presented in “Other operating income” 102 133 1,147

Restructuring Costs and Simil_2

Restructuring Costs and Similar Items (Tables)	6 Months Ended
Restructuring Costs and Similar Items (Tables)	Jun. 30, 2023
Analysis of income and expense [abstract]
Summary of Restructuring Costs and Similar Items	Restructuring costs and similar items comprise the following: (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Employee-related expenses 185 524 507 Charges, gains or losses on assets (a) 86 (2) 261 Compensation for early termination of contracts (other than contracts of employment) — — 1 Costs of transformation programs 265 266 547 Other restructuring costs 11 4 20 Total 547 792 1,336 (a) This line consists of impairment losses and accelerated depreciation charges related to site closures (including leased sites), and gains or losses on divestments of assets arising from reorganization decisions made by Sanofi.

Financial Expenses and Income (

Financial Expenses and Income (Tables)	6 Months Ended
Financial Expenses and Income (Tables)	Jun. 30, 2023
Analysis of income and expense [abstract]
Summary of Analysis of Financial Income and Expenses	An analysis of financial expenses and income is set forth below: (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Cost of debt (a) (232) (151) (365) Interest income (b) 257 59 241 Cost of net debt 25 (92) (124) Non-operating foreign exchange gains/(losses) (3) (1) (4) Unwinding of discounting of provisions (c) (22) (8) (20) Net interest cost related to employee benefits (41) (26) (47) Gains/(losses) on disposals of financial assets — — 1 Net interest expense on lease liabilities (21) (20) (40) Other (d) (22) (8) — Net financial income/(expenses) (84) (155) (234) comprising: Financial expenses (370) (189) (440) Financial income 286 34 206 (a) Includes net gain/(loss) on interest rate and currency derivatives used to manage debt: €(25) million in the first half of 2023, €5 million in the first half of 2022, and €(11) million over the whole of 2022. (b) Includes net gain/(loss) on interest rate and currency derivatives used to manage cash and cash equivalents: €(4) million in the first half of 2023, €36 million in the first half of 2022, and €68 million over the whole of 2022. (c) Primarily on provisions for environmental risks, restructuring provisions, and provisions for product-related risks (see Note B.12.). (d) Includes the effect of the unwinding of discount, and the impact of revisions of expected cash flows on financial income/(expenses) related to liabilities carried at amortized cost other than those included within “Net debt”: €(35) million in the first half of 2023, and zero in the first half of 2022 and full-year 2022.

Income Tax Expense (Tables)

Income Tax Expense (Tables)	6 Months Ended
Income Tax Expense (Tables)	Jun. 30, 2023
Income taxes paid (refund) [abstract]
Summary of Allocation of Income Tax Expense Between Current and Deferred Taxes	The table below shows the allocation of income tax expense between current and deferred taxes: (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 (12 months) Current taxes (1,171) (1,087) (2,774) Deferred taxes 441 592 768 Total (730) (495) (2,006) Income before tax and investments accounted for using the equity method 4,238 3,674 10,422
Summary of Difference Between Effective Tax Rate and Standard Corporate Income Tax Rate	The difference between the effective tax rate (on income before tax and investments accounted for using the equity method) and the standard corporate income tax rate applicable in France is explained as follows: (as a percentage) June 30, 2023 (6 months) (a) June 30, 2022 (6 months) (a) December 31, 2022 (12 months) Standard tax rate applicable in France 25.8 25.8 25.8 Difference between the standard French tax rate and the rates applicable to Sanofi (b) (8.2) (10.8) (6.5) Revisions to tax exposures and settlements of tax disputes 0.5 (2.8) (0.8) Fair value remeasurement of contingent consideration liabilities — (0.4) (0.2) Other (0.8) 1.7 0.9 Effective tax rate 17.3 13.5 19.2 (a) Rate calculated on the basis of the estimated effective tax rate for the full financial year (see Note A.2.). (b) The difference between the French tax rate and tax rates applicable to foreign subsidiaries reflects the fact that Sanofi has operations in many countries, most of which have lower tax rates than France.

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
Segment Information (Tables)	Jun. 30, 2023
Disclosure of operating segments [abstract]
Summary of Net Sales by Segment and Geographical Area	The table below sets forth net sales for the six months ended June 30, 2023 and June 30, 2022: (€ million) Europe United States Other June 30, 2023 Europe United Other June 30, 2022 (a) Biopharma 4,194 7,366 5,907 17,467 3,986 6,917 6,244 17,147 Specialty Care 1,621 5,622 1,448 8,691 1,535 4,829 1,278 7,642 of which Dupixent ® 587 3,682 609 4,878 450 2,653 474 3,577 Aubagio ® 249 348 38 635 269 689 59 1,017 Cerezyme ® 120 94 163 377 126 94 147 367 Myozyme/Lumizyme ® 181 135 120 436 206 163 118 487 Fabrazyme ® 122 251 123 496 116 221 121 458 Jevtana ® 8 128 40 176 19 142 42 203 Alprolix ® — 215 45 260 — 198 39 237 Eloctate ® — 183 65 248 — 232 59 291 General Medicines 2,003 1,087 3,296 6,386 2,130 1,410 3,767 7,307 Core Assets 1,011 762 1,409 3,182 978 773 1,454 3,205 of which Lovenox ® 329 5 273 607 353 7 354 714 Toujeo ® 221 118 241 580 211 128 202 541 Plavix ® 48 4 424 476 52 5 451 508 Non-Core Assets 728 322 1,874 2,924 858 624 2,304 3,786 of which Lantus ® 191 180 429 800 223 425 623 1,271 Other non-core assets 497 139 1,274 1,910 593 196 1,481 2,270 Industrial sales 264 3 13 280 294 13 9 316 Vaccines 570 657 1,163 2,390 321 678 1,199 2,198 of which Polio/Pertussis/ 148 200 806 1,154 161 224 817 1,202 Influenza Vaccines 37 19 106 162 37 12 132 181 Consumer Healthcare 840 622 1,258 2,720 781 645 1,217 2,643 of which Allergy 49 246 151 446 37 249 148 434 Pain Care 254 89 216 559 261 103 218 582 Digestive Wellness 285 69 460 814 252 62 412 726 Total net sales 5,034 7,988 7,165 20,187 4,767 7,562 7,461 19,790 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023.
Schedule of Segment Results	Segment results are shown in the table below: June 30, 2023 (6 months) (€ million) Biopharma Consumer Healthcare Other (a) Total Net sales 17,467 2,720 — 20,187 Other revenues 1,331 27 — 1,358 Cost of sales (5,388) (949) (5) (6,342) Research and development expenses (3,082) (111) — (3,193) Selling and general expenses (4,248) (936) 2 (5,182) Other operating income and expenses (897) 100 (8) (805) Share of profit/(loss) from investments accounted for using the equity method 48 7 — 55 Net income attributable to non-controlling interests (11) (8) — (19) Business operating income 5,220 850 (11) 6,059 (a) The “Other” column reconciles segmental results to the total per the consolidated financial statements. . June 30, 2022 (6 months) (a) (€ million) Biopharma Consumer Healthcare Other (b) Total Net sales 17,147 2,643 — 19,790 Other revenues 975 30 — 1,005 Cost of sales (5,211) (925) 9 (6,127) Research and development expenses (3,062) (90) 5 (3,147) Selling and general expenses (4,081) (881) 9 (4,953) Other operating income and expenses (884) 114 (18) (788) Share of profit/(loss) from investments accounted for using the equity method 47 8 — 55 Net income attributable to non-controlling interests (8) (9) — (17) Business operating income 4,923 890 5 5,818 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023. (b) The “Other” column reconciles segmental results to the total per the consolidated financial statements. December 31, 2022 (12 months) (a) (€ million) Biopharma Consumer Healthcare Other (b) Total Net sales 37,812 5,185 — 42,997 Other revenues 2,330 62 — 2,392 Cost of sales (11,793) (1,903) 4 (13,692) Research and development expenses (6,503) (205) 2 (6,706) Selling and general expenses (8,736) (1,761) 5 (10,492) Other operating income and expenses (1,679) 148 17 (1,514) Share of profit/(loss) from investments accounted for using the equity method 76 12 — 88 Net income attributable to non-controlling interests (17) (16) — (33) Business operating income 11,490 1,522 28 13,040 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023. (b) The “Other” column reconciles segmental results to the total per the consolidated financial statements.
Schedule of Reconciliation Between Business Operating Income for the Segments and Income Before Tax and Investments Accounted for Using the Equity Method	The table below, presented in compliance with IFRS 8, shows a reconciliation between “Business operating income” and I ncome before tax and investments accounted for using the equity method : (€ million) June 30, 2023 (6 months) June 30, 2022 (6 months) December 31, 2022 Business operating income 6,059 5,818 13,040 Share of profit/(loss) from investments accounted for using the equity method (55) (55) (88) Net income attributable to non-controlling interests 19 17 33 Amortization and impairment of intangible assets (a) (1,050) (997) (1,599) Fair value remeasurement of contingent consideration (26) (17) 27 Expense arising from the impact of acquisitions on inventories (b) (5) (3) (3) Restructuring costs and similar items (547) (792) (1,336) Other gains and losses, and litigation (73) (142) (370) Income from out-licensing (c) — — 952 Operating income 4,322 3,829 10,656 Financial expenses (370) (189) (440) Financial income 286 34 206 Income before tax and investments accounted for using the equity method 4,238 3,674 10,422 (a) For the year ended December 31, 2022, this line includes a reversal of €2,154 million on Eloctate ® franchise products following the FDA approval of ALTUVIIIO TM on February 22, 2023, partly offset by an impairment of €1,586 million relating to SAR444245 (non-alpha interleukin-2). (b) This line records the impact of the workdown of acquired inventories remeasured at fair value at the acquisition date. (c) For the year ended December 31, 2022, this line includes an upfront payment of $900 million and a regulatory milestone payment of $100 million related to the out-licensing of Libtayo ® following the restructuring of the Immuno-Oncology Collaboration and License Agreement with Regeneron (see Note C.1. to the consolidated financial statements for the year ended December 31, 2022).
Schedule of Acquisition of Intangible Assets, Property, Plant and Equipment and Investments Accounted for Using the Equity Method by Segment	Acquisitions of intangible assets and property, plant and equipment correspond to acquisitions paid for during the period. June 30, 2023 (6 months) (€ million) Biopharma Consumer Healthcare Total Investments accounted for using the equity method 231 10 241 Acquisitions of property, plant and equipment 751 31 782 Acquisitions of other intangible assets 132 16 148 June 30, 2022 (6 months) (a) (€ million) Biopharma Consumer Healthcare Total Investments accounted for using the equity method 253 42 295 Acquisitions of property, plant and equipment 664 29 693 Acquisitions of other intangible assets 274 7 281 (a) 2022 figures have been adjusted to take account of the two new operating segments, Biopharma and Consumer Healthcare, effective from January 1, 2023. December 31, 2022 (12 months) (a) (€ million) Biopharma Consumer Healthcare Total Investments accounted for using the equity method 248 37 285 Acquisitions of property, plant and equipment 1,529 77 1,606 Acquisitions of other intangible assets 574 21 595
Summary of Geographical Information on Net Sales and Non-Current Assets	In accordance with IFRS 8, the non-current assets reported below exclude financial instruments, deferred tax assets, pre-funded pension obligations, and right-of-use assets as determined under IFRS 16. June 30, 2023 (6 months) (€ million) Total Europe of which France North of which United States Other countries Net sales 20,187 5,034 1,174 8,264 7,988 6,889 Non-current assets: • property, plant and equipment 9,804 5,462 2,921 3,268 2,364 1,074 • goodwill 49,243 — — — — — • other intangible assets 24,590 5,961 — 17,598 — 1,031 June 30, 2022 (6 months) (€ million) Total Europe of which France North of which United States Other countries Net sales 19,790 4,767 1,105 7,875 7,562 7,148 Non-current assets: • property, plant and equipment 9,767 5,391 2,935 3,246 2,414 1,130 • goodwill 50,555 — — — — — • other intangible assets 21,978 6,467 — 14,505 — 1,006 December 31, 2022 (12 months) (€ million) Total Europe of which France North of which United States Other countries Net sales 42,997 9,999 2,296 18,984 18,275 14,014 Non-current assets: • property, plant and equipment 9,869 5,365 2,875 3,284 2,457 1,220 • goodwill 49,892 — — — — — • other intangible assets 21,640 6,257 — 14,178 — 1,205

Basis of Preparation of the H_4

Basis of Preparation of the Half-Year Financial Statements and Accounting Policies (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of initial application of standards or interpretations [line items]
Other revenues	€ 1,358	€ 1,005	€ 2,392
Collaboration Agreement with GSK
Disclosure of initial application of standards or interpretations [line items]
Current contract liabilities			264
Other revenues	94
Collaboration Agreement with GSK \| US Government
Disclosure of initial application of standards or interpretations [line items]
Government grant recognised as deduction from development expenses	€ 30		€ 265
Argentina
Disclosure of initial application of standards or interpretations [line items]
Cumulative consumer price inflation rate	100%
Turkey
Disclosure of initial application of standards or interpretations [line items]
Cumulative consumer price inflation rate	100%

Principal Changes in Scope of_2

Principal Changes in Scope of Consolidation in the Period and Amendments to Principal Agreements - Principal Changes in Scope of Consolidation (Details) $ / shares in Units, € in Millions, $ in Millions		6 Months Ended			12 Months Ended
		Jun. 30, 2023 EUR (€)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 EUR (€)	Apr. 27, 2023 USD ($) $ / shares	Mar. 13, 2023 USD ($) $ / shares
Disclosure of detailed information about business combination [line items]
Net cash flow on acquisition \| €	[1]	€ 2,465		€ 977	€ 992
Provention Bio
Disclosure of detailed information about business combination [line items]
Investments, ownership percentage							3%
Future royalties receivable, value							$ 210
Provention Bio
Disclosure of detailed information about business combination [line items]
Purchase price per share (in USD per share) \| $ / shares						$ 25	$ 25
Cash transferred							$ 2,800
Equity interest in acquiree held before acquisition date						$ 68
Consideration transferred, acquisition-date fair value						2,806
Identifiable intangible assets recognised as of acquisition date						$ 2,839
Net cash flow on acquisition			$ 2,722

[1]For the six months ended June 30, 2023, this line item includes the net cash outflow arising from the acquisition of Provention Bio Inc. (see Note B.1.1.). For the six months ended June 30, 2022 and the year ended December 31, 2022, it includes the net cash outflow arising from the acquisition of Amunix.

Principal Changes in Scope of_3

Principal Changes in Scope of Consolidation in the Period and Amendments to Principal Agreements - Amendments to Principal Agreements (Details) - EUR (€) € in Millions				1 Months Ended		3 Months Ended	6 Months Ended
	Jul. 17, 2023	Apr. 11, 2023	Apr. 09, 2023	Nov. 30, 2022	Mar. 31, 2017	Sep. 30, 2019	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Disclosure Of Principal Agreements [Line Items]
Other non-current liabilities							€ 2,070	€ 519	€ 422
Other intangible assets excluding software
Disclosure Of Principal Agreements [Line Items]
Acquisitions and other increases							1,757
Antibodies Collaboration Agreement \| AstraZeneca
Disclosure Of Principal Agreements [Line Items]
Collaboration agreements, upfront payment					€ 120
Collaboration agreements, development milestone payment						€ 30
Collaboration agreements, regulatory milestone payment				€ 25
Commitments related to potential milestone payments for projects under collaboration agreements							€ 440
Percentage of development costs arising from commercial operations							50%
Antibodies Collaboration Agreement \| AstraZeneca \| Other intangible assets excluding software
Disclosure Of Principal Agreements [Line Items]
Acquisitions and other increases		€ 1,632	€ 1,632
Antibodies Collaboration Agreement \| AstraZeneca \| Other intangible assets excluding software \| Major financial liability
Disclosure Of Principal Agreements [Line Items]
Acquisitions and other increases	€ 65
Antibodies Collaboration Agreement \| AstraZeneca \| Major territories
Disclosure Of Principal Agreements [Line Items]
Percentage of profits arising from commercial operations							50%
Antibodies Collaboration Agreement \| AstraZeneca \| Other territories
Disclosure Of Principal Agreements [Line Items]
Percentage of net sales arising from commercial operations							25%
Antibodies Collaboration Agreement \| AstraZeneca \| China
Disclosure Of Principal Agreements [Line Items]
Percentage of profits arising from commercial operations							50%
Antibodies Collaboration Agreement \| Swedish Orphan Biovitrum AB
Disclosure Of Principal Agreements [Line Items]
Other non-current liabilities			1,609				€ 1,613
Other current liabilities			€ 23
Antibodies Collaboration Agreement \| Swedish Orphan Biovitrum AB \| Major financial liability
Disclosure Of Principal Agreements [Line Items]
Increase through remeasurement of financial liability	€ 50

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Acquisitions and Capitalized Interest by Operating Segment (Details) € in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2023 EUR (€) segment	Dec. 31, 2022 EUR (€) segment
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment	€ 612	€ 1,748
Interest costs capitalised	€ 12	€ 17
Number of operating segments \| segment	2	3
Biopharma
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment	€ 593	€ 1,678
Biopharma \| Manufacturing & Supply
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment	429	1,129
Consumer Healthcare
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment	19	70
Consumer Healthcare \| Manufacturing & Supply
Disclosure of detailed information about property, plant and equipment [line items]
Additions other than through business combinations, property, plant and equipment	€ 16	€ 63

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Details) € in Millions	6 Months Ended
	Jun. 30, 2023 EUR (€)
Property, plant and equipment [abstract]
Firm orders of property, plant and equipment	€ 795

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Additional Information (Details) - EUR (€) € in Millions	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	€ 49,243	€ 49,892
Carrying amount of intangible assets	24,590	21,640
Other intangible assets excluding software
Disclosure of reconciliation of changes in goodwill [line items]
Acquisitions and other increases	1,757
Marketed products
Disclosure of reconciliation of changes in goodwill [line items]
Carrying amount of intangible assets	€ 16,800	12,700
Weighted average amortization period	10 years
Technological platforms
Disclosure of reconciliation of changes in goodwill [line items]
Carrying amount of intangible assets	€ 2,100	€ 2,200
Weighted average amortization period	18 years

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Movements in Other Intangible Assets (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	€ 21,640
Amortization expense	(1,035)	€ (910)	€ (2,053)
Other intangible assets, ending balance	24,590		21,640
Gross value
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	81,716
Changes in scope of consolidation	2,687
Acquisitions and other increases	1,789
Disposals and other decreases	(140)
Currency translation differences	(1,244)
Transfers	(521)
Other intangible assets, ending balance	84,287		81,716
Accumulated amortization and impairment
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	(60,076)
Amortization expense	(1,122)
Impairment losses, net of reversals	(15)
Disposals and other decreases	115
Currency translation differences	918
Transfers	483
Other intangible assets, ending balance	(59,697)		(60,076)
Acquired R&D
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	6,226
Other intangible assets, ending balance	5,231		6,226
Acquired R&D \| Gross value
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	10,354
Changes in scope of consolidation	115
Acquisitions and other increases	115
Disposals and other decreases	(18)
Currency translation differences	(150)
Transfers	(1,122)
Other intangible assets, ending balance	9,294		10,354
Acquired R&D \| Accumulated amortization and impairment
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	(4,128)
Amortization expense	0
Impairment losses, net of reversals	(15)
Disposals and other decreases	18
Currency translation differences	62
Transfers	0
Other intangible assets, ending balance	(4,063)		(4,128)
Products, trademarks and other rights
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	14,927
Other intangible assets, ending balance	18,893		14,927
Products, trademarks and other rights \| Gross value
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	69,579
Changes in scope of consolidation	2,571
Acquisitions and other increases	1,642
Disposals and other decreases	(113)
Currency translation differences	(1,087)
Transfers	601
Other intangible assets, ending balance	73,193		69,579
Products, trademarks and other rights \| Accumulated amortization and impairment
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	(54,652)
Amortization expense	(1,068)
Impairment losses, net of reversals	0
Disposals and other decreases	88
Currency translation differences	849
Transfers	483
Other intangible assets, ending balance	(54,300)		(54,652)
Altuviiio
Disclosure of detailed information about intangible assets [line items]
Transfers	1,110
Software
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	487
Other intangible assets, ending balance	466		487
Software \| Gross value
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	1,783
Changes in scope of consolidation	1
Acquisitions and other increases	32
Disposals and other decreases	(9)
Currency translation differences	(7)
Transfers	0
Other intangible assets, ending balance	1,800		1,783
Software \| Accumulated amortization and impairment
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	(1,296)
Amortization expense	(54)
Impairment losses, net of reversals	0
Disposals and other decreases	9
Currency translation differences	7
Transfers	0
Other intangible assets, ending balance	€ (1,334)		€ (1,296)

Impairment of Intangible Asse_2

Impairment of Intangible Assets (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of impairment loss and reversal of impairment loss [abstract]
Impairment loss on other intangible assets	€ 15	€ 87	€ (454)

Investments Accounted for Usi_3

Investments Accounted for Using the Equity Method - Summary of Investments in Associates and Joint Ventures (Details) - EUR (€) € / shares in Units, € in Millions	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of transactions between related parties [line items]
Investments accounted for using the equity method	€ 538	€ 677
EUROAPI
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in associate	29.80%
Investments in associates	€ 297	392
Impairment loss recognised in profit or loss	€ 91
EUROAPI
Disclosure of transactions between related parties [line items]
Stock price (in euro per share)	€ 10.50
MSP Vaccine Company \| MCM Vaccine BV
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in subsidiary	100%
Infraserv GmbH & Co. Höchst KG
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in joint venture	31.20%
Investments in joint ventures	€ 88	97
MSP Vaccine Company
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in joint venture	50%
Investments in joint ventures	€ 95	104
Other investments
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in joint venture	0%
Investments in joint ventures	€ 58	€ 84

Investments Accounted for Usi_4

Investments Accounted for Using the Equity Method - Summary of Principal Transactions and Balances with Related Parties (Details) - Associates and joint ventures - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of transactions between related parties [line items]
Sales	€ 64	€ 26	€ 131
Royalties and other income	32	33	81
Accounts receivable and other receivables	68	110	174
Purchases and other expenses (including research expenses)	302	167	477
Accounts payable and other payables	€ 97	€ 89	€ 132

Other Non-Current Assets (Detai

Other Non-Current Assets (Details) - EUR (€) € in Millions	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Other Non Current Assets [Line Items]
Other financial assets at fair value through profit or loss	€ 760	€ 823
Pre-funded pension obligations	269	269
Long-term prepaid expenses	264	286
Long-term loans and advances and other non-current receivables	447	452
Total	2,992	3,095
Trading equity securities
Disclosure Of Other Non Current Assets [Line Items]
Instruments at fair value through other comprehensive income	920	936
Debt securities
Disclosure Of Other Non Current Assets [Line Items]
Instruments at fair value through other comprehensive income	€ 332	€ 329

Accounts Receivable - Summary o

Accounts Receivable - Summary of Accounts Receivable (Details) - EUR (€) € in Millions	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Accounts Receivable [Line Items]
Accounts receivable	€ 8,289	€ 8,424
Gross value
Disclosure of Accounts Receivable [Line Items]
Accounts receivable	8,381	8,537
Allowances
Disclosure of Accounts Receivable [Line Items]
Accounts receivable	€ 92	€ 113

Accounts Receivable - Additiona

Accounts Receivable - Additional Information (Details) - EUR (€) € in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Trade and other receivables [abstract]
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables	€ 2	€ 1
Derecognized receivables	€ 502		€ 131

Accounts Receivable - Summary_2

Accounts Receivable - Summary of Gross Value of Overdue Receivables (Details) - EUR (€) € in Millions	Jun. 30, 2023	Dec. 31, 2022
Disclosure of Financial Assets that are Either Past Due or Impaired [Line Items]
Overdue receivables gross value	€ 521	€ 452
Overdue by less than 1 month
Disclosure of Financial Assets that are Either Past Due or Impaired [Line Items]
Overdue receivables gross value	110	118
Overdue by 1-3 months
Disclosure of Financial Assets that are Either Past Due or Impaired [Line Items]
Overdue receivables gross value	164	161
Overdue by 3-6 months
Disclosure of Financial Assets that are Either Past Due or Impaired [Line Items]
Overdue receivables gross value	125	87
Overdue by 6-12 months
Disclosure of Financial Assets that are Either Past Due or Impaired [Line Items]
Overdue receivables gross value	52	35
Overdue by > 12 months
Disclosure of Financial Assets that are Either Past Due or Impaired [Line Items]
Overdue receivables gross value	€ 70	€ 51

Consolidated Shareholders' Eq_3

Consolidated Shareholders' Equity - Additional Information (Details) - EUR (€)			6 Months Ended
	May 25, 2023	May 03, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 23, 2023	Feb. 02, 2023	Jun. 29, 2022	Feb. 03, 2022
Disclosure of classes of share capital [Line Items]
Share capital			€ 2,524,776,362
Number of shares (in shares)			1,262,388,181
Par value per share (in euros per share)			€ 2
Employees share ownership plan
Disclosure of classes of share capital [Line Items]
Subscription price (in euros per share)						€ 79.58		€ 80.21
Number of shares subscribed (in shares)					2,009,306		1,909,008
Number of shares issued immediately for employer's contribution (in shares)					119,417		118,049
Expense recognized			€ 52,000,000	€ 39,000,000
Share Repurchase 2022 program
Disclosure of classes of share capital [Line Items]
Period of share repurchase program		12 months
Number of shares repurchased (in shares)			4,000,204
Amount of shares repurchased			€ 363,000,000
Share Repurchase 2023 program
Disclosure of classes of share capital [Line Items]
Period of share repurchase program	12 months
Share capital \| Sanofi
Disclosure of classes of share capital [Line Items]
Capital increase by exercise of stock subscription options (in shares)			245,668
Number of restricted shares vested (in shares)			2,600,012
Capital increase by issuance of restricted shares (in shares)			1,306,781
Number of restricted shares alloted (in shares)			1,293,231

Consolidated Shareholders' Eq_4

Consolidated Shareholders' Equity - Summary of Treasury Shares Held (Details) - shares shares in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Share Capital, Reserves And Other Equity Interest [Abstract]
Number of shares (in shares)	10,900	8,200	13,430	11,020
% of share capital for the period	0.864%	0.65%	1.061%	0.872%

Consolidated Shareholders' Eq_5

Consolidated Shareholders' Equity - Summary of Principal Characteristics of Restricted Share Plans (Details) € / shares in Units, € in Millions	6 Months Ended
	Jun. 30, 2023 EUR (€) shares € / shares
Restricted share plan 2023
Disclosure of classes of share capital [Line Items]
Total number of shares awarded (in shares)	3,838,434
Fair value of plan at the date of grant \| €	€ 326
Service period	3 years
Restricted share plan 2023 \| Without market condition
Disclosure of classes of share capital [Line Items]
Total number of shares awarded (in shares)	2,425,047
Fair value per share awarded (in euros per share) \| € / shares	€ 87.69
Restricted share plan 2023 \| With market condition
Disclosure of classes of share capital [Line Items]
Total number of shares awarded (in shares)	1,413,387
Restricted share plan 2023 \| With market condition \| Excluding General Director
Disclosure of classes of share capital [Line Items]
Total number of shares awarded (in shares)	1,209,790
Fair value per share awarded (in euros per share) \| € / shares	€ 83.74
Restricted share plan 2023 \| With market condition \| Chief Executive Officer
Disclosure of classes of share capital [Line Items]
Total number of shares awarded (in shares)	82,500
Fair value per share awarded (in euros per share) \| € / shares	€ 82.17
Restricted share plan 2023, additional shares \| With market condition \| Excluding General Director
Disclosure of classes of share capital [Line Items]
Total number of shares awarded (in shares)	121,097
Fair value per share awarded (in euros per share) \| € / shares	€ 43.60

Consolidated Shareholders' Eq_6

Consolidated Shareholders' Equity - Summary of Number of Restricted Shares Not Yet Fully Vested (Details) - EUR (€) € in Millions	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Restricted shares
Disclosure of classes of share capital [Line Items]
Total expense for restricted share plans	€ 108	€ 105
Number of shares not yet fully vested (in shares)	10,127,545	9,559,052
Restricted share plan 2023
Disclosure of classes of share capital [Line Items]
Number of shares not yet fully vested (in shares)	3,837,974	0
Restricted share plan 2022
Disclosure of classes of share capital [Line Items]
Number of shares not yet fully vested (in shares)	3,226,321	3,341,379
Restricted share plan 2021
Disclosure of classes of share capital [Line Items]
Number of shares not yet fully vested (in shares)	2,996,101	3,281,880
Restricted share plan 2020
Disclosure of classes of share capital [Line Items]
Number of shares not yet fully vested (in shares)	67,149	2,935,793

Consolidated Shareholders' Eq_7

Consolidated Shareholders' Equity - Summary of Options Outstanding and Exercisable (Details) - Stock Option Plan	6 Months Ended
	Jun. 30, 2023 shares € / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding, number of options (in shares) \| shares	1,592,301
Exercisable, number of options (in shares) \| shares	1,592,301
From €60.00 to €70.00 per share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding, number of options (in shares) \| shares	168,784
Weighted average residual life (years)	4 years 10 months 2 days
Weighted average exercise price of share options outstanding in share-based payment arrangement (in euros per share)	€ 65.84
Exercisable, number of options (in shares) \| shares	168,784
Weighted average exercise price per share, options exercisable (in euros per share)	€ 65.84
From €70.00 to €80.00 per share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding, number of options (in shares) \| shares	818,708
Weighted average residual life (years)	2 years 8 months 23 days
Weighted average exercise price of share options outstanding in share-based payment arrangement (in euros per share)	€ 75.10
Exercisable, number of options (in shares) \| shares	818,708
Weighted average exercise price per share, options exercisable (in euros per share)	€ 75.10
From €80.00 to €90.00 per share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding, number of options (in shares) \| shares	604,809
Weighted average residual life (years)	2 years 9 months 25 days
Weighted average exercise price of share options outstanding in share-based payment arrangement (in euros per share)	€ 89.20
Exercisable, number of options (in shares) \| shares	604,809
Weighted average exercise price per share, options exercisable (in euros per share)	€ 89.20
Bottom of range \| From €60.00 to €70.00 per share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	60
Bottom of range \| From €70.00 to €80.00 per share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	70
Bottom of range \| From €80.00 to €90.00 per share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	80
Top of range \| From €60.00 to €70.00 per share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	70
Top of range \| From €70.00 to €80.00 per share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	80
Top of range \| From €80.00 to €90.00 per share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	€ 90

Consolidated Shareholders' Eq_8

Consolidated Shareholders' Equity - Summary of Number of Shares Used to Compute Diluted Earnings Per Share (Details) - shares shares in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Share Capital, Reserves And Other Equity Interest [Abstract]
Average number of shares outstanding (in shares)	1,249.9	1,250	1,251.9
Adjustment for stock options with dilutive effect (in shares)	0.3	0.4	0.3
Adjustment for restricted shares (in shares)	4.3	4.9	4.7
Average number of shares used to compute diluted earnings per share (in shares)	1,254.5	1,255.3	1,256.9

Consolidated Shareholders' Eq_9

Consolidated Shareholders' Equity - Summary of Movements within Other Comprehensive Income (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of analysis of other comprehensive income by item [Line Items]
Items not subsequently reclassifiable to profit or loss	€ 85	€ 787	€ 451
Items subsequently reclassifiable to profit or loss	(1,058)	3,463	2,313
Foreign exchange gain (loss)	(14)		40
Euroapi
Disclosure of analysis of other comprehensive income by item [Line Items]
Foreign exchange gain (loss)		35
Accumulated other comprehensive income \| Items not subsequently reclassifiable to profit or loss
Disclosure of analysis of other comprehensive income by item [Line Items]
Actuarial gains/(losses) excluding investments accounted for using the equity method	133	1,110	650
Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes	8	0	4
Tax effects	(60)	(333)	(212)
Items not subsequently reclassifiable to profit or loss	85	787	451
Accumulated other comprehensive income \| Items not subsequently reclassifiable to profit or loss \| Equity instruments included in financial assets
Disclosure of analysis of other comprehensive income by item [Line Items]
Change in fair value (excluding investments accounted for using the equity method)	3	(3)	(4)
Change in fair value (investments accounted for using the equity method, net of taxes)	0	0	0
Equity risk hedging instruments designated as fair value hedges	0	16	17
Tax effects	1	(3)	(4)
Accumulated other comprehensive income \| Items subsequently reclassifiable to profit or loss
Disclosure of analysis of other comprehensive income by item [Line Items]
Change in fair value (excluding investments accounted for using the equity method)	1	(17)	5
Change in fair value (investments accounted for using the equity method, net of taxes)	0	0	2
Tax effects	0	4	(1)
Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method)	(1,089)	3,775	2,643
Currency translation differences (investments accounted for using the equity method)	6	(11)	(11)
Hedges of net investments in foreign operations	26	(329)	(354)
Tax effects	(7)	85	91
Items subsequently reclassifiable to profit or loss	(1,058)	3,463	2,313
Accumulated other comprehensive income \| Items subsequently reclassifiable to profit or loss \| Debt instruments included in financial assets
Disclosure of analysis of other comprehensive income by item [Line Items]
Change in fair value (excluding investments accounted for using the equity method)	6	(52)	(77)
Change in fair value (investments accounted for using the equity method, net of taxes)	0	0	0
Tax effects	(1)	8	15
Items subsequently reclassifiable to profit or loss	0	2	0
Accumulated other comprehensive income \| Items subsequently reclassifiable to profit or loss \| Cash flow and fair value hedge
Disclosure of analysis of other comprehensive income by item [Line Items]
Items subsequently reclassifiable to profit or loss	€ 0	€ 17	€ 5

Debt, Cash and Cash Equivalen_3

Debt, Cash and Cash Equivalents - Summary of Changes in Financial Position (Details) - EUR (€) € in Millions	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Cash and cash equivalents [abstract]
Long-term debt	€ 14,241	€ 14,857
Short-term debt and current portion of long-term debt	4,694	4,174
Interest rate and currency derivatives used to manage debt	205	187
Total debt	19,140	19,218
Cash and cash equivalents	(7,993)	(12,736)	€ (6,899)	€ (10,098)
Interest rate and currency derivatives used to manage cash and cash equivalents	36	(45)
Net debt	11,183	6,437
Lease liabilities	€ 2,092	€ 2,181

Debt, Cash and Cash Equivalen_4

Debt, Cash and Cash Equivalents - Summary of Reconciliation of Carrying Amount to Value on Redemption (Details) - EUR (€) € in Millions	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	€ 14,241	€ 14,857
Short-term debt and current portion of long-term debt	4,694	4,174
Interest rate and currency derivatives used to manage debt	205	187
Total debt	19,140	19,218
Cash and cash equivalents	(7,993)	(12,736)	€ (6,899)	€ (10,098)
Interest rate and currency derivatives used to manage cash and cash equivalents	36	(45)
Net debt	11,183	6,437
Lease liabilities	2,092	2,181
Amortized cost
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	45
Short-term debt and current portion of long-term debt
Interest rate and currency derivatives used to manage debt
Total debt	45
Cash and cash equivalents
Interest rate and currency derivatives used to manage cash and cash equivalents
Net debt	45
Adjustment to debt measured at fair value
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	228
Short-term debt and current portion of long-term debt
Interest rate and currency derivatives used to manage debt	(239)
Total debt	(11)
Cash and cash equivalents
Interest rate and currency derivatives used to manage cash and cash equivalents
Net debt	(11)
Value on redemption
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	14,514	15,143
Short-term debt and current portion of long-term debt	4,694	4,178
Interest rate and currency derivatives used to manage debt	(34)	(48)
Total debt	19,174	19,273
Cash and cash equivalents	(7,993)	(12,736)
Interest rate and currency derivatives used to manage cash and cash equivalents	36	(45)
Net debt	€ 11,217	€ 6,492

Debt, Cash and Cash Equivalen_5

Debt, Cash and Cash Equivalents - Summary of Net Debt by Type Valuation of Redemption (Details) - EUR (€) € in Millions	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Interest rate and currency derivatives used to manage debt	€ 205	€ 187
Total debt	19,140	19,218
Cash and cash equivalents	(7,993)	(12,736)	€ (6,899)	€ (10,098)
Interest rate and currency derivatives used to manage cash and cash equivalents	36	(45)
Net debt	11,183	6,437
Value on redemption
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	16,112	18,861
Other bank borrowings	2,926	286
Other borrowings	3	6
Bank credit balances	167	168
Interest rate and currency derivatives used to manage debt	(34)	(48)
Total debt	19,174	19,273
Cash and cash equivalents	(7,993)	(12,736)
Interest rate and currency derivatives used to manage cash and cash equivalents	36	(45)
Net debt	11,217	6,492
Value on redemption \| non-current
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Cash and cash equivalents		0
Interest rate and currency derivatives used to manage cash and cash equivalents		0
Net debt	14,514	15,143
Value on redemption \| current
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Cash and cash equivalents	(7,993)	(12,736)
Interest rate and currency derivatives used to manage cash and cash equivalents	36	(45)
Net debt	(3,297)	(8,651)
Value on redemption \| non-current
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	14,426	15,044
Other bank borrowings	88	99
Other borrowings		0
Bank credit balances		0
Interest rate and currency derivatives used to manage debt		0
Total debt	14,514	15,143
Value on redemption \| current
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	1,686	3,817
Other bank borrowings	2,838	187
Other borrowings	3	6
Bank credit balances	167	168
Interest rate and currency derivatives used to manage debt	(34)	(48)
Total debt	4,660	€ 4,130
Value on redemption \| current \| Commercial paper program in USA
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Other bank borrowings	2,630
Value on redemption \| current \| Commercial paper program in France
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Other bank borrowings	€ 90

Debt, Cash and Cash Equivalen_6

Debt, Cash and Cash Equivalents - Additional Information (Details) € in Millions, $ in Billions	6 Months Ended
	Jun. 30, 2023 EUR (€) extension bond	Jun. 30, 2023 USD ($) bond	Jun. 30, 2023 USD ($) extension	Mar. 08, 2023 EUR (€)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 EUR (€)
Disclosure of detailed information about borrowings [Line Items]
Number of bond issues redeemed \| bond	2	2
€1.75 billion bonds maturing March 2023
Disclosure of detailed information about borrowings [Line Items]
Notional amount						€ 1,750
€1 billion bonds maturing June 2023
Disclosure of detailed information about borrowings [Line Items]
Notional amount \| $					$ 1
Syndicated credit facility, expires in 2027
Disclosure of detailed information about borrowings [Line Items]
Notional amount	€ 4,000
Syndicated credit facility, expires in 2028
Disclosure of detailed information about borrowings [Line Items]
Notional amount	€ 4,000
Credit facilities, number of extension options \| extension	2		2
Credit facilities, extension option period	1 year	1 year
Syndicated credit facility canceled
Disclosure of detailed information about borrowings [Line Items]
Notional amount				€ 4,000
Commercial paper program in France
Disclosure of detailed information about borrowings [Line Items]
Commercial paper programs	€ 6,000
Commercial paper program in France \| Sanofi Euro Medium Term Notes
Disclosure of detailed information about borrowings [Line Items]
Borrowing, average drawdown	€ 39
Commercial paper program in USA
Disclosure of detailed information about borrowings [Line Items]
Commercial paper programs \| $			$ 10
Commercial paper program in USA \| Sanofi Euro Medium Term Notes
Disclosure of detailed information about borrowings [Line Items]
Borrowing, average drawdown \| $		$ 2

Debt, Cash and Cash Equivalen_7

Debt, Cash and Cash Equivalents - Summary of Market Value of Net Debt (Details) - EUR (€) € in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about borrowings [Line Items]
Market value	€ 19,140	€ 19,218
Market value
Disclosure of detailed information about borrowings [Line Items]
Market value	10,105	5,227
Value on redemption
Disclosure of detailed information about borrowings [Line Items]
Market value	19,174	19,273
Value on redemption	€ 11,217	€ 6,492

Derivative Financial Instrume_3

Derivative Financial Instruments - Summary of Operating Currency Hedging Instruments (Details) € in Millions	Jun. 30, 2023 EUR (€)
Notional amount
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	€ 7,882
Notional amount \| Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	4,836
Notional amount \| Forward currency sales in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2,309
Notional amount \| Forward currency sales in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	618
Notional amount \| Forward currency sales in Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	199
Notional amount \| Forward currency sales in Mexican peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	163
Notional amount \| Forward currency sales in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	149
Notional amount \| Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	3,046
Notional amount \| Forward currency purchases in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	1,899
Notional amount \| Forward currency purchases in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	408
Notional amount \| Forward currency purchases in Canadian dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	98
Notional amount \| Forward currency purchases in Korean won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	94
Notional amount \| Forward currency purchases in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	81
Notional amount \| Cash flow hedges
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency sales in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency sales in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency sales in Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency sales in Mexican peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency sales in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency purchases in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency purchases in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency purchases in Canadian dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency purchases in Korean won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Cash flow hedges \| Forward currency purchases in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount \| Not eligible for hedge accounting
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	7,882
Notional amount \| Not eligible for hedge accounting \| Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	4,836
Notional amount \| Not eligible for hedge accounting \| Forward currency sales in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2,309
Notional amount \| Not eligible for hedge accounting \| Forward currency sales in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	618
Notional amount \| Not eligible for hedge accounting \| Forward currency sales in Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	199
Notional amount \| Not eligible for hedge accounting \| Forward currency sales in Mexican peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	163
Notional amount \| Not eligible for hedge accounting \| Forward currency sales in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	149
Notional amount \| Not eligible for hedge accounting \| Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	3,046
Notional amount \| Not eligible for hedge accounting \| Forward currency purchases in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	1,899
Notional amount \| Not eligible for hedge accounting \| Forward currency purchases in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	408
Notional amount \| Not eligible for hedge accounting \| Forward currency purchases in Canadian dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	98
Notional amount \| Not eligible for hedge accounting \| Forward currency purchases in Korean won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	94
Notional amount \| Not eligible for hedge accounting \| Forward currency purchases in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	81
Fair value
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	21
Fair value \| Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	32
Fair value \| Forward currency sales in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	4
Fair value \| Forward currency sales in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	18
Fair value \| Forward currency sales in Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	9
Fair value \| Forward currency sales in Mexican peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(2)
Fair value \| Forward currency sales in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2
Fair value \| Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(11)
Fair value \| Forward currency purchases in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(2)
Fair value \| Forward currency purchases in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(5)
Fair value \| Forward currency purchases in Canadian dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	1
Fair value \| Forward currency purchases in Korean won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Forward currency purchases in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(2)
Fair value \| Cash flow hedges
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency sales in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency sales in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency sales in Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency sales in Mexican peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency sales in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency purchases in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency purchases in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency purchases in Canadian dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency purchases in Korean won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Cash flow hedges \| Forward currency purchases in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Not eligible for hedge accounting
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	21
Fair value \| Not eligible for hedge accounting \| Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	32
Fair value \| Not eligible for hedge accounting \| Forward currency sales in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	4
Fair value \| Not eligible for hedge accounting \| Forward currency sales in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	18
Fair value \| Not eligible for hedge accounting \| Forward currency sales in Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	9
Fair value \| Not eligible for hedge accounting \| Forward currency sales in Mexican peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(2)
Fair value \| Not eligible for hedge accounting \| Forward currency sales in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2
Fair value \| Not eligible for hedge accounting \| Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(11)
Fair value \| Not eligible for hedge accounting \| Forward currency purchases in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(2)
Fair value \| Not eligible for hedge accounting \| Forward currency purchases in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(5)
Fair value \| Not eligible for hedge accounting \| Forward currency purchases in Canadian dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	1
Fair value \| Not eligible for hedge accounting \| Forward currency purchases in Korean won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value \| Not eligible for hedge accounting \| Forward currency purchases in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(2)
Value of hedge recognized in equity \| Cash flow hedges
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency sales in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency sales in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency sales in Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency sales in Mexican peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency sales in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency purchases in US dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency purchases in Singapore dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency purchases in Canadian dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency purchases in Korean won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Value of hedge recognized in equity \| Cash flow hedges \| Forward currency purchases in Chinese yuan renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	€ 0

Derivative Financial Instrume_4

Derivative Financial Instruments - Disclosure of Financial Currency Hedging Instruments in Place with Notional Amount Translated (Details) € in Millions, $ in Millions, $ in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023 EUR (€)	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 EUR (€)	Jun. 30, 2023 USD ($)	Jun. 30, 2023 SGD ($)
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Change in fair value of cash flow hedges	€ 1	€ (17)	€ 7
Forward currency sales in US dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount \| $				$ 3,615
Derivative financial assets	9
Forward currency sales in Singapore dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount \| $					$ 2,000
Derivative financial assets	0
Forward currency purchases in Singapore dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount \| $					$ 1,260
Derivative financial assets	11
Change in fair value of cash flow hedges	3
Forward currency purchases in US dollar, US bond
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount \| $				1,000
Derivative financial liabilities	10
Change in fair value of cash flow hedges	2
Forward currency purchases in US dollar, commercial paper
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount \| $				$ 1,782
Derivative financial assets	8
Change in fair value of cash flow hedges	0
Notional amount
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	17,392
Notional amount \| Forward currency sales
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	8,935
Notional amount \| Forward currency sales in US dollar \| 2024
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	6,147
Notional amount \| Forward currency sales in Singapore dollar \| 2023
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	1,355
Notional amount \| Forward currency sales in Pound sterling \| 2023
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	466
Notional amount \| Forward currency purchases
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	8,457
Notional amount \| Forward currency purchases in US dollar \| 2024
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	5,106
Notional amount \| Forward currency purchases in Singapore dollar \| 2023
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	2,689
Notional amount \| Forward currency purchases in Japanese Yen \| 2023
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	320
Fair value
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	(1)
Fair value \| Forward currency sales
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	17
Fair value \| Forward currency sales in US dollar \| 2024
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	4
Fair value \| Forward currency sales in Singapore dollar \| 2023
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	0
Fair value \| Forward currency sales in Pound sterling \| 2023
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	0
Fair value \| Forward currency purchases
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	(18)
Fair value \| Forward currency purchases in US dollar \| 2024
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	(13)
Fair value \| Forward currency purchases in Singapore dollar \| 2023
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	(7)
Fair value \| Forward currency purchases in Japanese Yen \| 2023
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	€ (2)

Derivative Financial Instrume_5

Derivative Financial Instruments - Disclosure of Instruments (Details) € in Millions	Jun. 30, 2023 EUR (€)
Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 4,136
Notional amount \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	4,136
Notional amount \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Notional amount \| 2023
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	995
Notional amount \| 2024
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	724
Notional amount \| 2025
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	850
Notional amount \| 2026
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Notional amount \| 2027 and beyond
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	1,566
Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(239)
Fair value \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(239)
Fair value \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Value of hedge recognized in equity \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0
pay capitalized SOFR USD / receive 1.03%
Disclosure of detailed information about financial instruments [line items]
Interest rate	1.03%
pay capitalized SOFR USD / receive 1.03% \| Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 458
pay capitalized SOFR USD / receive 1.03% \| Notional amount \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	458
pay capitalized SOFR USD / receive 1.03% \| Notional amount \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.03% \| Notional amount \| 2023
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.03% \| Notional amount \| 2024
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.03% \| Notional amount \| 2025
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.03% \| Notional amount \| 2026
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.03% \| Notional amount \| 2027 and beyond
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	458
pay capitalized SOFR USD / receive 1.03% \| Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(60)
pay capitalized SOFR USD / receive 1.03% \| Fair value \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(60)
pay capitalized SOFR USD / receive 1.03% \| Fair value \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.03% \| Value of hedge recognized in equity \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0
pay capitalized SOFR USD / receive 1.32%
Disclosure of detailed information about financial instruments [line items]
Interest rate	1.32%
pay capitalized SOFR USD / receive 1.32% \| Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 458
pay capitalized SOFR USD / receive 1.32% \| Notional amount \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	458
pay capitalized SOFR USD / receive 1.32% \| Notional amount \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.32% \| Notional amount \| 2023
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.32% \| Notional amount \| 2024
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.32% \| Notional amount \| 2025
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.32% \| Notional amount \| 2026
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.32% \| Notional amount \| 2027 and beyond
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	458
pay capitalized SOFR USD / receive 1.32% \| Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(54)
pay capitalized SOFR USD / receive 1.32% \| Fair value \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(54)
pay capitalized SOFR USD / receive 1.32% \| Fair value \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized SOFR USD / receive 1.32% \| Value of hedge recognized in equity \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0
pay capitalized Ester / receive 0.69%
Disclosure of detailed information about financial instruments [line items]
Interest rate	0.69%
pay capitalized Ester / receive 0.69% \| Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 850
pay capitalized Ester / receive 0.69% \| Notional amount \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	850
pay capitalized Ester / receive 0.69% \| Notional amount \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.69% \| Notional amount \| 2023
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.69% \| Notional amount \| 2024
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.69% \| Notional amount \| 2025
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	850
pay capitalized Ester / receive 0.69% \| Notional amount \| 2026
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.69% \| Notional amount \| 2027 and beyond
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.69% \| Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(49)
pay capitalized Ester / receive 0.69% \| Fair value \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(49)
pay capitalized Ester / receive 0.69% \| Fair value \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.69% \| Value of hedge recognized in equity \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0
pay capitalized Ester / receive 0.92%
Disclosure of detailed information about financial instruments [line items]
Interest rate	0.92%
pay capitalized Ester / receive 0.92% \| Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 650
pay capitalized Ester / receive 0.92% \| Notional amount \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	650
pay capitalized Ester / receive 0.92% \| Notional amount \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.92% \| Notional amount \| 2023
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.92% \| Notional amount \| 2024
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.92% \| Notional amount \| 2025
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.92% \| Notional amount \| 2026
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.92% \| Notional amount \| 2027 and beyond
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	650
pay capitalized Ester / receive 0.92% \| Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(74)
pay capitalized Ester / receive 0.92% \| Fair value \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(74)
pay capitalized Ester / receive 0.92% \| Fair value \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 0.92% \| Value of hedge recognized in equity \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0
pay capitalized Ester / receive 3.43%
Disclosure of detailed information about financial instruments [line items]
Interest rate	3.43%
pay capitalized Ester / receive 3.43% \| Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 1,720
pay capitalized Ester / receive 3.43% \| Notional amount \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	1,720
pay capitalized Ester / receive 3.43% \| Notional amount \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 3.43% \| Notional amount \| 2023
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	995
pay capitalized Ester / receive 3.43% \| Notional amount \| 2024
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	724
pay capitalized Ester / receive 3.43% \| Notional amount \| 2025
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 3.43% \| Notional amount \| 2026
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 3.43% \| Notional amount \| 2027 and beyond
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 3.43% \| Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(1)
pay capitalized Ester / receive 3.43% \| Fair value \| Fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(1)
pay capitalized Ester / receive 3.43% \| Fair value \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
pay capitalized Ester / receive 3.43% \| Value of hedge recognized in equity \| Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0

Liabilities Related to Busine_3

Liabilities Related to Business Combinations and to Non-Controlling Interests - Summary of Movements in Liabilities Related to Business Combinations and to Non-Controlling Interests (Details) - EUR (€) € in Millions	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Changes In Liabilities Related To Business Combinations And Non-Controlling Interests [Roll Forward]
Beginning balance	€ 779
Payments made	(88)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	36
Currency translation differences	(10)
Ending balance	717
Current portion	154	€ 105
Non-current portion	563	€ 674
Bayer contingent consideration arising from acquisition of Genzyme
Changes In Liabilities Related To Business Combinations And Non-Controlling Interests [Roll Forward]
Beginning balance	26
Payments made	(11)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	(2)
Currency translation differences	0
Ending balance	13
MSD contingent consideration (European Vaccines business)
Changes In Liabilities Related To Business Combinations And Non-Controlling Interests [Roll Forward]
Beginning balance	204
Payments made	(77)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	6
Currency translation differences	0
Ending balance	133
Shire contingent consideration arising from acquisition of Translate Bio
Changes In Liabilities Related To Business Combinations And Non-Controlling Interests [Roll Forward]
Beginning balance	380
Payments made	0
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	15
Currency translation differences	(6)
Ending balance	389
Contingent consideration arising from acquisition of Amunix
Changes In Liabilities Related To Business Combinations And Non-Controlling Interests [Roll Forward]
Beginning balance	165
Payments made	0
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	17
Currency translation differences	(4)
Ending balance	178
Other
Changes In Liabilities Related To Business Combinations And Non-Controlling Interests [Roll Forward]
Beginning balance	4
Payments made	0
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	0
Currency translation differences	0
Ending balance	€ 4

Liabilities Related to Busine_4

Liabilities Related to Business Combinations and to Non-Controlling Interests - Additional Information (Details) € in Millions, $ in Millions	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 EUR (€)	Dec. 31, 2022 EUR (€)
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [Line Items]
Fair value of contingent consideration payable		€ 717	€ 779
Bayer contingent consideration arising from acquisition of Genzyme
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [Line Items]
Payment to sale of business period	10 years
Fair value of contingent consideration payable		€ 13	26
Increase in fair value of liability		1%
Bayer contingent consideration arising from acquisition of Genzyme \| Top of range
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [Line Items]
Potentiel payments related to percentage of sales of alemtuzumab \| $	$ 1,250
MSD contingent consideration (European Vaccines business)
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [Line Items]
Fair value of contingent consideration payable		€ 133	204
Increase in fair value of liability		1%
Shire contingent consideration arising from acquisition of Translate Bio
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [Line Items]
Fair value of contingent consideration payable		€ 389	380
Increase in fair value of liability		13%
Contingent consideration arising from acquisition of Amunix
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [Line Items]
Fair value of contingent consideration payable		€ 178	€ 165
Increase in fair value of liability		1%

Non-Current Provisions And Ot_3

Non-Current Provisions And Other Non-Current Liabilities - Summary of Non-Current Provisions and Other Non-Current Liabilities (Details) - EUR (€) € in Millions	Jun. 30, 2023	Apr. 09, 2023	Dec. 31, 2022	Jun. 30, 2022
Disclosure Of Non-current Provisions [Line Items]
Provisions	€ 5,018		€ 5,822	€ 5,760
Other non-current liabilities	2,070		519	422
Non-current provisions	7,088		€ 6,341	€ 6,182
Antibodies Collaboration Agreement \| Swedish Orphan Biovitrum AB
Disclosure Of Non-current Provisions [Line Items]
Other non-current liabilities	€ 1,613	€ 1,609

Non-Current Provisions And Ot_4

Non-Current Provisions And Other Non-Current Liabilities - Summary of Movements in Non-Current Provisions (Details) € in Millions	6 Months Ended
	Jun. 30, 2023 EUR (€)
Reconciliation of changes in other provisions [abstract]
Beginning balance	€ 5,822
Increases in provisions and other liabilities	523
Provisions utilized	(203)
Reversals of unutilized provisions	(610)
Transfers	(397)
Net interest related to employee benefits, and unwinding of discount	55
Currency translation differences	(39)
Actuarial gains and losses on defined-benefit plans (B.12.1.)	(133)
Ending balance	5,018
Provisions for pensions & other post-employment benefits
Reconciliation of changes in other provisions [abstract]
Beginning balance	2,039
Increases in provisions and other liabilities	68
Provisions utilized	(65)
Reversals of unutilized provisions	(23)
Transfers	(4)
Net interest related to employee benefits, and unwinding of discount	38
Currency translation differences	(12)
Actuarial gains and losses on defined-benefit plans (B.12.1.)	(133)
Ending balance	1,908
Provisions for other long-term benefits
Reconciliation of changes in other provisions [abstract]
Beginning balance	844
Increases in provisions and other liabilities	90
Provisions utilized	(65)
Reversals of unutilized provisions	(182)
Transfers	0
Net interest related to employee benefits, and unwinding of discount	3
Currency translation differences	(11)
Actuarial gains and losses on defined-benefit plans (B.12.1.)	0
Ending balance	679
Restructuring provisions
Reconciliation of changes in other provisions [abstract]
Beginning balance	761
Increases in provisions and other liabilities	203
Provisions utilized	(7)
Reversals of unutilized provisions	(146)
Transfers	(222)
Net interest related to employee benefits, and unwinding of discount	5
Currency translation differences	(1)
Actuarial gains and losses on defined-benefit plans (B.12.1.)	0
Ending balance	593
Other provisions
Reconciliation of changes in other provisions [abstract]
Beginning balance	2,178
Increases in provisions and other liabilities	162
Provisions utilized	(66)
Reversals of unutilized provisions	(259)
Transfers	(171)
Net interest related to employee benefits, and unwinding of discount	9
Currency translation differences	(15)
Actuarial gains and losses on defined-benefit plans (B.12.1.)	0
Ending balance	€ 1,838

Non-Current Provisions And Ot_5

Non-Current Provisions And Other Non-Current Liabilities - Disclosure of Remeasurement of Net Defined Benefit Liability Asset (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Actuarial assumption of discount rates \| Minimum
Disclosure of net defined benefit liability (asset) [Line Items]
Decrease in actuarial assumption	(0.15%)
Increase in actuarial assumption		1.70%
Actuarial assumption of discount rates \| Maximum
Disclosure of net defined benefit liability (asset) [Line Items]
Increase in actuarial assumption	0.40%	2.30%
United Kingdom \| Actuarial assumption of expected rates of inflation
Disclosure of net defined benefit liability (asset) [Line Items]
Decrease in actuarial assumption		(0.15%)
Eurozone \| Actuarial assumption of expected rates of inflation
Disclosure of net defined benefit liability (asset) [Line Items]
Decrease in actuarial assumption	(0.10%)
Increase in actuarial assumption		0.35%
Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [Line Items]
Actuarial gains/(losses) on benefit obligations	€ 99	€ 2,402	€ 3,048
Plan assets \| Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [Line Items]
Actuarial gains/(losses) on plan assets	€ 34	€ (1,292)	€ (2,398)

Off Balance Sheet Commitments (

Off Balance Sheet Commitments (Details) $ in Millions			6 Months Ended
Off Balance Sheet Commitments (Details) $ in Millions	Jun. 19, 2023 USD ($)	May 01, 2023 USD ($)	Jun. 30, 2023 USD ($) extension
Disclosure Of Off Balance Sheet Commitments [Line Items]
Lease, term			15 years
Lease, cost			$ 200
Lease, extension options, number \| extension			2
Lease, extension options, term			5 years
Minimum
Disclosure Of Off Balance Sheet Commitments [Line Items]
Lease, term			12 years
Maze Therapeutics
Disclosure Of Off Balance Sheet Commitments [Line Items]
Upfront payment		$ 150
Maze Therapeutics \| Maximum
Disclosure Of Off Balance Sheet Commitments [Line Items]
Commitments related to potential milestone payments for projects under collaboration agreements		$ 600
Scribe Therapeutics
Disclosure Of Off Balance Sheet Commitments [Line Items]
Upfront payment	$ 40
Scribe Therapeutics \| Maximum
Disclosure Of Off Balance Sheet Commitments [Line Items]
Commitments related to potential milestone payments for projects under collaboration agreements	$ 1,200

Litigation and Arbitration Pr_2

Litigation and Arbitration Proceedings (Details) - Plavix Attorney General action in Hawaii - Action for which we are defendant $ in Millions	1 Months Ended
	Mar. 31, 2023 USD ($)
Disclosure of Legal and Arbitral Proceedings [Line Items]
Global penalty fee incurred by defendants, amount vacated	$ 834
Penalty fee incurred by defendants, interests, amount vacated	$ 200

Other Operating Income And Ex_3

Other Operating Income And Expenses - Additional Information (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	€ 617	€ 416	€ 1,969
Other operating expense	1,422	1,204	2,531
Regeneron \| Other operating income (expense)
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	102	133	€ 1,147
Other related parties \| Other operating income (expense)
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	160	153
Gains on divestment of some mature products	€ 413	€ 288

Other Operating Income And Ex_4

Other Operating Income And Expenses - Schedule of Other Operating Expenses (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	€ (1,422)	€ (1,204)	€ (2,531)
Other operating income	617	416	1,969
Other operating income/(expenses), net related to Regeneron	(1,321)	(1,068)	(1,231)
Other related parties \| Other operating income (expense)
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	160	153
Monoclonal Antibodies Alliance
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	(1,418)	(1,098)	(2,367)
Monoclonal Antibodies Alliance \| Income & expense related to profit/loss sharing under the Monoclonal Antibody Alliance
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	(1,449)	(979)	(2,325)
Monoclonal Antibodies Alliance \| Additional share of profit paid by Regeneron towards development costs
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	291	97	434
Monoclonal Antibodies Alliance \| Reimbursement to Regeneron of selling expenses incurred
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	(260)	(216)	(476)
Immuno-Oncology Alliance
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	0	36	16
Other (mainly Zaltrap® and Libtayo®)
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income and expenses	97	(6)	1,120
Regeneron \| Other operating income (expense)
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	102	133	€ 1,147
Regeneron \| Other related parties \| Reimbursement to Regeneron of selling expenses incurred
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	€ (1,423)	€ (1,201)

Restructuring Costs and Simil_3

Restructuring Costs and Similar Items - Summary of Restructuring Costs and Similar Items (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Analysis of income and expense [abstract]
Employee-related expenses	€ 185	€ 524	€ 507
Charges, gains or losses on assets	86	(2)	261
Compensation for early termination of contracts (other than contracts of employment)	0	0	1
Costs of transformation programs	265	266	547
Other restructuring costs	11	4	20
Total	€ 547	€ 792	€ 1,336

Restructuring Costs and Simil_4

Restructuring Costs and Similar Items - Additional Information (Details) € in Millions	12 Months Ended
	Jun. 30, 2023 EUR (€)
Analysis of income and expense [abstract]
Decrease in total expense of restructuring activities	€ 245

Other Gains and Losses, and L_2

Other Gains and Losses, and Litigation (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Analysis of income and expense [abstract]
Other gains and litigation	€ 73	€ 142	€ 370

Financial Expenses and Income_2

Financial Expenses and Income (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of detailed information about finance income expense [Line Items]
Cost of debt	€ (232)	€ (151)	€ (365)
Interest income	257	59	241
Cost of net debt	25	(92)	(124)
Non-operating foreign exchange gains/(losses)	(3)	(1)	(4)
Unwinding of discounting of provisions	(22)	(8)	(20)
Net interest cost related to employee benefits	(41)	(26)	(47)
Gains/(losses) on disposals of financial assets	0	0	1
Net interest expense on lease liabilities	(21)	(20)	(40)
Other	(22)	(8)	0
Net financial income/(expenses)	(84)	(155)	(234)
Financial expenses	(370)	(189)	(440)
Financial income	286	34	206
Unwinding of discount and gains (losses) arising from revisions of expected cash flows	(35)	0	0
Interest rate and currency derivatives used to hedge debt
Disclosure of detailed information about finance income expense [Line Items]
Gain on derivatives used to manage debt	(25)	5	(11)
Gain on derivatives used to manage cash and cash equivalents	€ (4)	€ 36	€ 68

Income Tax Expense - Summary of

Income Tax Expense - Summary of Allocation of Income Tax Expense Between Current and Deferred Taxes (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Income taxes paid (refund) [abstract]
Current taxes	€ (1,171)	€ (1,087)	€ (2,774)
Deferred taxes	441	592	768
Total	(730)	(495)	(2,006)
Income before tax and investments accounted for using the equity method	€ 4,238	€ 3,674	€ 10,422

Income Tax Expense - Summary _2

Income Tax Expense - Summary of Difference Between Effective Tax Rate and Standard Corporate Income Tax Rate (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Income taxes paid (refund) [abstract]
Standard tax rate applicable in France	25.80%	25.80%	25.80%
Difference between the standard French tax rate and the rates applicable to Sanofi	(8.20%)	(10.80%)	(6.50%)
Revisions to tax exposures and settlements of tax disputes	0.50%	(2.80%)	(0.80%)
Fair value remeasurement of contingent consideration liabilities	0%	(0.40%)	(0.20%)
Other	(0.80%)	1.70%	0.90%
Effective tax rate	17.30%	13.50%	19.20%

Segment Information - Additiona

Segment Information - Additional Information (Details) - segment	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of operating segments [abstract]
Number of operating segments	2	3

Segment Information - Summary o

Segment Information - Summary of Net Sales by Segment and Geographical Area (Details) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023 EUR (€) segment	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 EUR (€) segment
Disclosure of geographical areas [line items]
Net sales	€ 20,187	€ 19,790	€ 42,997
Number of operating segments \| segment	2		3
Biopharma
Disclosure of geographical areas [line items]
Net sales	€ 17,467	17,147	€ 37,812
Biopharma \| Specialty Care
Disclosure of geographical areas [line items]
Net sales	8,691	7,642
Biopharma \| Dupixent
Disclosure of geographical areas [line items]
Net sales	4,878	3,577
Biopharma \| Aubagio
Disclosure of geographical areas [line items]
Net sales	635	1,017
Biopharma \| Cerezyme
Disclosure of geographical areas [line items]
Net sales	377	367
Biopharma \| Myozyme/Lumizyme
Disclosure of geographical areas [line items]
Net sales	436	487
Biopharma \| Fabrazyme
Disclosure of geographical areas [line items]
Net sales	496	458
Biopharma \| Jevtana
Disclosure of geographical areas [line items]
Net sales	176	203
Biopharma \| Alprolix
Disclosure of geographical areas [line items]
Net sales	260	237
Biopharma \| Eloctate
Disclosure of geographical areas [line items]
Net sales	248	291
Biopharma \| General Medicines
Disclosure of geographical areas [line items]
Net sales	6,386	7,307
Biopharma \| Core Assets
Disclosure of geographical areas [line items]
Net sales	3,182	3,205
Biopharma \| Lovenox
Disclosure of geographical areas [line items]
Net sales	607	714
Biopharma \| Toujeo
Disclosure of geographical areas [line items]
Net sales	580	541
Biopharma \| Plavix
Disclosure of geographical areas [line items]
Net sales	476	508
Biopharma \| Non-Core Assets
Disclosure of geographical areas [line items]
Net sales	2,924	3,786
Biopharma \| Lantus
Disclosure of geographical areas [line items]
Net sales	800	1,271
Biopharma \| Other non-core assets
Disclosure of geographical areas [line items]
Net sales	1,910	2,270
Biopharma \| Industrial sales
Disclosure of geographical areas [line items]
Net sales	280	316
Biopharma \| Vaccines
Disclosure of geographical areas [line items]
Net sales	2,390	2,198
Biopharma \| Polio/Pertussis/ Hib Vaccines
Disclosure of geographical areas [line items]
Net sales	1,154	1,202
Biopharma \| Influenza Vaccines
Disclosure of geographical areas [line items]
Net sales	162	181
Consumer Healthcare
Disclosure of geographical areas [line items]
Net sales	2,720	2,643	5,185
Consumer Healthcare \| Allergy
Disclosure of geographical areas [line items]
Net sales	446	434
Consumer Healthcare \| Pain Care
Disclosure of geographical areas [line items]
Net sales	559	582
Consumer Healthcare \| Digestive Wellness
Disclosure of geographical areas [line items]
Net sales	814	726
Europe
Disclosure of geographical areas [line items]
Net sales	5,034	4,767	9,999
Europe \| Biopharma
Disclosure of geographical areas [line items]
Net sales	4,194	3,986
Europe \| Biopharma \| Specialty Care
Disclosure of geographical areas [line items]
Net sales	1,621	1,535
Europe \| Biopharma \| Dupixent
Disclosure of geographical areas [line items]
Net sales	587	450
Europe \| Biopharma \| Aubagio
Disclosure of geographical areas [line items]
Net sales	249	269
Europe \| Biopharma \| Cerezyme
Disclosure of geographical areas [line items]
Net sales	120	126
Europe \| Biopharma \| Myozyme/Lumizyme
Disclosure of geographical areas [line items]
Net sales	181	206
Europe \| Biopharma \| Fabrazyme
Disclosure of geographical areas [line items]
Net sales	122	116
Europe \| Biopharma \| Jevtana
Disclosure of geographical areas [line items]
Net sales	8	19
Europe \| Biopharma \| Alprolix
Disclosure of geographical areas [line items]
Net sales	0	0
Europe \| Biopharma \| Eloctate
Disclosure of geographical areas [line items]
Net sales	0	0
Europe \| Biopharma \| General Medicines
Disclosure of geographical areas [line items]
Net sales	2,003	2,130
Europe \| Biopharma \| Core Assets
Disclosure of geographical areas [line items]
Net sales	1,011	978
Europe \| Biopharma \| Lovenox
Disclosure of geographical areas [line items]
Net sales	329	353
Europe \| Biopharma \| Toujeo
Disclosure of geographical areas [line items]
Net sales	221	211
Europe \| Biopharma \| Plavix
Disclosure of geographical areas [line items]
Net sales	48	52
Europe \| Biopharma \| Non-Core Assets
Disclosure of geographical areas [line items]
Net sales	728	858
Europe \| Biopharma \| Lantus
Disclosure of geographical areas [line items]
Net sales	191	223
Europe \| Biopharma \| Other non-core assets
Disclosure of geographical areas [line items]
Net sales	497	593
Europe \| Biopharma \| Industrial sales
Disclosure of geographical areas [line items]
Net sales	264	294
Europe \| Biopharma \| Vaccines
Disclosure of geographical areas [line items]
Net sales	570	321
Europe \| Biopharma \| Polio/Pertussis/ Hib Vaccines
Disclosure of geographical areas [line items]
Net sales	148	161
Europe \| Biopharma \| Influenza Vaccines
Disclosure of geographical areas [line items]
Net sales	37	37
Europe \| Consumer Healthcare
Disclosure of geographical areas [line items]
Net sales	840	781
Europe \| Consumer Healthcare \| Allergy
Disclosure of geographical areas [line items]
Net sales	49	37
Europe \| Consumer Healthcare \| Pain Care
Disclosure of geographical areas [line items]
Net sales	254	261
Europe \| Consumer Healthcare \| Digestive Wellness
Disclosure of geographical areas [line items]
Net sales	285	252
United States
Disclosure of geographical areas [line items]
Net sales	7,988	7,562	€ 18,275
United States \| Biopharma
Disclosure of geographical areas [line items]
Net sales	7,366	6,917
United States \| Biopharma \| Specialty Care
Disclosure of geographical areas [line items]
Net sales	5,622	4,829
United States \| Biopharma \| Dupixent
Disclosure of geographical areas [line items]
Net sales	3,682	2,653
United States \| Biopharma \| Aubagio
Disclosure of geographical areas [line items]
Net sales	348	689
United States \| Biopharma \| Cerezyme
Disclosure of geographical areas [line items]
Net sales	94	94
United States \| Biopharma \| Myozyme/Lumizyme
Disclosure of geographical areas [line items]
Net sales	135	163
United States \| Biopharma \| Fabrazyme
Disclosure of geographical areas [line items]
Net sales	251	221
United States \| Biopharma \| Jevtana
Disclosure of geographical areas [line items]
Net sales	128	142
United States \| Biopharma \| Alprolix
Disclosure of geographical areas [line items]
Net sales	215	198
United States \| Biopharma \| Eloctate
Disclosure of geographical areas [line items]
Net sales	183	232
United States \| Biopharma \| General Medicines
Disclosure of geographical areas [line items]
Net sales	1,087	1,410
United States \| Biopharma \| Core Assets
Disclosure of geographical areas [line items]
Net sales	762	773
United States \| Biopharma \| Lovenox
Disclosure of geographical areas [line items]
Net sales	5	7
United States \| Biopharma \| Toujeo
Disclosure of geographical areas [line items]
Net sales	118	128
United States \| Biopharma \| Plavix
Disclosure of geographical areas [line items]
Net sales	4	5
United States \| Biopharma \| Non-Core Assets
Disclosure of geographical areas [line items]
Net sales	322	624
United States \| Biopharma \| Lantus
Disclosure of geographical areas [line items]
Net sales	180	425
United States \| Biopharma \| Other non-core assets
Disclosure of geographical areas [line items]
Net sales	139	196
United States \| Biopharma \| Industrial sales
Disclosure of geographical areas [line items]
Net sales	3	13
United States \| Biopharma \| Vaccines
Disclosure of geographical areas [line items]
Net sales	657	678
United States \| Biopharma \| Polio/Pertussis/ Hib Vaccines
Disclosure of geographical areas [line items]
Net sales	200	224
United States \| Biopharma \| Influenza Vaccines
Disclosure of geographical areas [line items]
Net sales	19	12
United States \| Consumer Healthcare
Disclosure of geographical areas [line items]
Net sales	622	645
United States \| Consumer Healthcare \| Allergy
Disclosure of geographical areas [line items]
Net sales	246	249
United States \| Consumer Healthcare \| Pain Care
Disclosure of geographical areas [line items]
Net sales	89	103
United States \| Consumer Healthcare \| Digestive Wellness
Disclosure of geographical areas [line items]
Net sales	69	62
Other countries
Disclosure of geographical areas [line items]
Net sales	7,165	7,461
Other countries \| Biopharma
Disclosure of geographical areas [line items]
Net sales	5,907	6,244
Other countries \| Biopharma \| Specialty Care
Disclosure of geographical areas [line items]
Net sales	1,448	1,278
Other countries \| Biopharma \| Dupixent
Disclosure of geographical areas [line items]
Net sales	609	474
Other countries \| Biopharma \| Aubagio
Disclosure of geographical areas [line items]
Net sales	38	59
Other countries \| Biopharma \| Cerezyme
Disclosure of geographical areas [line items]
Net sales	163	147
Other countries \| Biopharma \| Myozyme/Lumizyme
Disclosure of geographical areas [line items]
Net sales	120	118
Other countries \| Biopharma \| Fabrazyme
Disclosure of geographical areas [line items]
Net sales	123	121
Other countries \| Biopharma \| Jevtana
Disclosure of geographical areas [line items]
Net sales	40	42
Other countries \| Biopharma \| Alprolix
Disclosure of geographical areas [line items]
Net sales	45	39
Other countries \| Biopharma \| Eloctate
Disclosure of geographical areas [line items]
Net sales	65	59
Other countries \| Biopharma \| General Medicines
Disclosure of geographical areas [line items]
Net sales	3,296	3,767
Other countries \| Biopharma \| Core Assets
Disclosure of geographical areas [line items]
Net sales	1,409	1,454
Other countries \| Biopharma \| Lovenox
Disclosure of geographical areas [line items]
Net sales	273	354
Other countries \| Biopharma \| Toujeo
Disclosure of geographical areas [line items]
Net sales	241	202
Other countries \| Biopharma \| Plavix
Disclosure of geographical areas [line items]
Net sales	424	451
Other countries \| Biopharma \| Non-Core Assets
Disclosure of geographical areas [line items]
Net sales	1,874	2,304
Other countries \| Biopharma \| Lantus
Disclosure of geographical areas [line items]
Net sales	429	623
Other countries \| Biopharma \| Other non-core assets
Disclosure of geographical areas [line items]
Net sales	1,274	1,481
Other countries \| Biopharma \| Industrial sales
Disclosure of geographical areas [line items]
Net sales	13	9
Other countries \| Biopharma \| Vaccines
Disclosure of geographical areas [line items]
Net sales	1,163	1,199
Other countries \| Biopharma \| Polio/Pertussis/ Hib Vaccines
Disclosure of geographical areas [line items]
Net sales	806	817
Other countries \| Biopharma \| Influenza Vaccines
Disclosure of geographical areas [line items]
Net sales	106	132
Other countries \| Consumer Healthcare
Disclosure of geographical areas [line items]
Net sales	1,258	1,217
Other countries \| Consumer Healthcare \| Allergy
Disclosure of geographical areas [line items]
Net sales	151	148
Other countries \| Consumer Healthcare \| Pain Care
Disclosure of geographical areas [line items]
Net sales	216	218
Other countries \| Consumer Healthcare \| Digestive Wellness
Disclosure of geographical areas [line items]
Net sales	€ 460	€ 412

Segment Information - Schedule

Segment Information - Schedule of Segment Results (Details) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023 EUR (€) segment	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 EUR (€) segment
Disclosure of operating segments [Line Items]
Net sales	€ 20,187	€ 19,790	€ 42,997
Other revenues	1,358	1,005	2,392
Cost of sales	(6,347)	(6,130)	(13,695)
Research and development expenses	(3,193)	(3,147)	(6,706)
Selling and general expenses	(5,182)	(4,953)	(10,492)
Net income attributable to non-controlling interests	€ 26	53	€ 113
Number of operating segments \| segment	2		3
Total
Disclosure of operating segments [Line Items]
Net sales	€ 20,187	19,790	€ 42,997
Other revenues	1,358	1,005	2,392
Cost of sales	(6,342)	(6,127)	(13,692)
Research and development expenses	(3,193)	(3,147)	(6,706)
Selling and general expenses	(5,182)	(4,953)	(10,492)
Other operating income and expenses	(805)	(788)	(1,514)
Share of profit/(loss) from investments accounted for using the equity method	55	55	88
Net income attributable to non-controlling interests	(19)	(17)	(33)
Business operating income	6,059	5,818	13,040
Biopharma
Disclosure of operating segments [Line Items]
Net sales	17,467	17,147	37,812
Other revenues	1,331	975	2,330
Cost of sales	(5,388)	(5,211)	(11,793)
Research and development expenses	(3,082)	(3,062)	(6,503)
Selling and general expenses	(4,248)	(4,081)	(8,736)
Other operating income and expenses	(897)	(884)	(1,679)
Share of profit/(loss) from investments accounted for using the equity method	48	47	76
Net income attributable to non-controlling interests	(11)	(8)	(17)
Business operating income	5,220	4,923	11,490
Consumer Healthcare
Disclosure of operating segments [Line Items]
Net sales	2,720	2,643	5,185
Other revenues	27	30	62
Cost of sales	(949)	(925)	(1,903)
Research and development expenses	(111)	(90)	(205)
Selling and general expenses	(936)	(881)	(1,761)
Other operating income and expenses	100	114	148
Share of profit/(loss) from investments accounted for using the equity method	7	8	12
Net income attributable to non-controlling interests	(8)	(9)	(16)
Business operating income	850	890	1,522
Other
Disclosure of operating segments [Line Items]
Net sales	0	0	0
Other revenues	0	0	0
Cost of sales	(5)	9	4
Research and development expenses	0	5	2
Selling and general expenses	2	9	5
Other operating income and expenses	(8)	(18)	17
Share of profit/(loss) from investments accounted for using the equity method	0	0	0
Net income attributable to non-controlling interests	0	0	0
Business operating income	€ (11)	€ 5	€ 28

Segment Information - Schedul_2

Segment Information - Schedule of Reconciliation Between Business Operating Income for the Segments and Income Before Tax and Investments Accounted for Using the Equity Method (Details) € in Millions, $ in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023 EUR (€)	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)
Disclosure of operating segments [Line Items]
Net income attributable to non-controlling interests	€ 26	€ 53	€ 113
Fair value remeasurement of contingent consideration	(26)	(17)	27
Restructuring costs and similar items	(547)	(792)	(1,336)
Other gains and losses, and litigation	(73)	(142)	(370)
Operating income	4,322	3,829	10,656
Financial expenses	(370)	(189)	(440)
Financial income	286	34	206
Income before tax and investments accounted for using the equity method	4,238	3,674	10,422
Impairment loss on other intangible assets	15	87	(454)
Immuno Oncology Collaboration Agreement \| Regeneron Pharmaceuticals, Inc
Disclosure of operating segments [Line Items]
Upfront payments \| $				$ 900
Regular milestone payments \| $				$ 100
Eloctate
Disclosure of operating segments [Line Items]
Impairment loss recognised in profit or loss, intangible assets other than goodwill, reversal amount			2,154
Other intangible assets \| SAR44425
Disclosure of operating segments [Line Items]
Impairment loss on other intangible assets			1,586
Operating segments
Disclosure of operating segments [Line Items]
Business operating income	6,059	5,818	13,040
Material reconciling items
Disclosure of operating segments [Line Items]
Share of profit/(loss) from investments accounted for using the equity method	(55)	(55)	(88)
Net income attributable to non-controlling interests	19	17	33
Amortization and impairment of intangible assets	(1,050)	(997)	(1,599)
Fair value remeasurement of contingent consideration	(26)	(17)	27
Expense arising from the impact of acquisitions on inventories	(5)	(3)	(3)
Restructuring costs and similar items	(547)	(792)	(1,336)
Other gains and losses, and litigation	(73)	(142)	(370)
Income from out-licensing	€ 0	€ 0	€ 952

Segment Information - Schedul_3

Segment Information - Schedule of Acquisition of Intangible Assets, Property, Plant and Equipment and Investments Accounted for Using the Equity Method by Segment (Details) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023 EUR (€) segment	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 EUR (€) segment
Disclosure of operating segments [Line Items]
Investments accounted for using the equity method	€ 538		€ 677
Number of operating segments \| segment	2		3
Total
Disclosure of operating segments [Line Items]
Investments accounted for using the equity method	€ 241	€ 295	€ 285
Acquisitions of property, plant and equipment	782	693	1,606
Acquisitions of other intangible assets	148	281	595
Biopharma
Disclosure of operating segments [Line Items]
Investments accounted for using the equity method	231	253	248
Acquisitions of property, plant and equipment	751	664	1,529
Acquisitions of other intangible assets	132	274	574
Consumer Healthcare
Disclosure of operating segments [Line Items]
Investments accounted for using the equity method	10	42	37
Acquisitions of property, plant and equipment	31	29	77
Acquisitions of other intangible assets	€ 16	€ 7	€ 21

Segment Information - Summary_2

Segment Information - Summary of Geographical Information on Net Sales and Non-Current Assets (Details) - EUR (€) € in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of geographical areas [line items]
Net sales	€ 20,187	€ 19,790	€ 42,997
Non-current assets:
property, plant and equipment	9,804		9,869
Goodwill	49,243		49,892
Other intangible assets	24,590		21,640
Total
Disclosure of geographical areas [line items]
Net sales	20,187	19,790	42,997
Non-current assets:
property, plant and equipment	9,804	9,767	9,869
Goodwill	49,243	50,555	49,892
Other intangible assets	24,590	21,978	21,640
Europe
Disclosure of geographical areas [line items]
Net sales	5,034	4,767	9,999
Non-current assets:
property, plant and equipment	5,462	5,391	5,365
Goodwill	0	0	0
Other intangible assets	5,961	6,467	6,257
France
Disclosure of geographical areas [line items]
Net sales	1,174	1,105	2,296
Non-current assets:
property, plant and equipment	2,921	2,935	2,875
Goodwill	0	0	0
Other intangible assets	0	0	0
North America
Disclosure of geographical areas [line items]
Net sales	8,264	7,875	18,984
Non-current assets:
property, plant and equipment	3,268	3,246	3,284
Goodwill	0	0	0
Other intangible assets	17,598	14,505	14,178
United States
Disclosure of geographical areas [line items]
Net sales	7,988	7,562	18,275
Non-current assets:
property, plant and equipment	2,364	2,414	2,457
Goodwill	0	0	0
Other intangible assets	0	0	0
Other countries
Disclosure of geographical areas [line items]
Net sales	6,889	7,148	14,014
Non-current assets:
property, plant and equipment	1,074	1,130	1,220
Goodwill	0	0	0
Other intangible assets	€ 1,031	€ 1,006	€ 1,205

Segment Information - Principal

Segment Information - Principal Customers and Credit Risk (Details)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Certain wholesalers in the United States
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue	27%
Customer one
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue	11%	12%
Customer two
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue	9%	8%
Customer three
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue	7%	7%

Events Subsequent to June 30,_2

Events Subsequent to June 30, 2023 (Details) - USD ($) $ in Millions	Jul. 20, 2023	Jul. 27, 2023
Major business combination \| QRIB intermediate Holdings, LLC
Disclosure of non-adjusting events after reporting period [line items]
Business combination, purchase price		$ 1,400
Recludix Pharma \| Major collaboration agreement
Disclosure of non-adjusting events after reporting period [line items]
Upfront payment	$ 75
Recludix Pharma \| Major collaboration agreement \| Maximum
Disclosure of non-adjusting events after reporting period [line items]
Commitments related to potential milestone payments for projects under collaboration agreements	$ 1,200