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MATERIALITY MATRIX

Moncler considers the materiality analysis as an important tool to identify the most relevant environmental and social priorities that are consistent with its business strategy, and to define the contents of the Non-Financial Statement according to GRI-G4 international reporting guidelines.
In terms of sustainability reporting, the topics deemed as material (or relevant) are those that have a significant impact on the economic, social, and environmental performance of the Company or that may substantially influence stakeholders’ perceptions and decisions.
Accordingly, the materiality analysis is two-fold, as it takes account of the standpoint not only of the Company, but also of its stakeholders.
The analysis was conducted by the Sustainability Unit with the support of a specialist consultancy firm, through a structured process involving the Group’s management.

The analysis was performed through a four-step process:

• identification of all potential material topics of significance to Moncler. This involved the analysis of corporate documents (Code of Ethics, Annual Report, Strategic Plan, etc.), external literature on changes in market scenarios1, sustainability assessment questionnaires by rating agen- cies, sector studies, media and internet research, and multi-stakeholder2 standards/initiatives;

• prioritisation of the material topics. The topics were prioritised by liaison officers from internal Moncler divisions, tasked with assessing each topic from the Company’s standpoint as well as that of stakeholders, rating each on a scale from 1 to 5;

• approval by the Sustainability Steering Committee;

• presentation to the Board of Directors.

The materiality analysis identified 16 material topics3, including brand reputation, product quality and safety, responsible sourcing, client relations and client satisfaction, performance assessment and career development, innovative solutions, animal welfare, and employee engagement.
In 2018, the materiality matrix will be updated and the material topics identified in 2015 will be reviewed. The update will take into account developments in the reference sector, the analysis of megatrends, and feedback from stakeholder dialogue and engagement.

NOTE

1World Economic Forum report, the Sustainability Manifesto for Italian Fashion, reports and studies of the Nordic Initiative Clean and Ethical (NICE), and the Sustainable Apparel Coalition (Higg Index).

2Global Compact, GRI-G4 Sustainability Reporting Guidelines, OECD Guidelines for Multinational Enterprises.

3Within the scope of the analysis, aspects related to corporate governance, regulatory compliance, and economic performance were considered prerequisites; as such, they were not individually examined in the process, but were nevertheless accounted for in this Statement.

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