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 Consolidated Non-Financial Statement according to GRI (Global Reporting Initiative) international reporting standards.

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 three-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 agencies, sector studies, media and internet research, and multi-stakeholder standards/initiatives2;

• prioritisation of the material topics. The topics were prioritised by staff 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;

• presentation to the Board of Directors.

In 2019, the Materiality Matrix was further updated to reflect both the evolution of the reference scenario and new emerging topics. 15 topics have been identified as relevant3. For the correlation between material topics and GRI aspects and indicators, please see the table in the Appendix.


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

2Global Compact, GRI Standards, OECD Guidelines for Multinational Enterprises.

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