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 the Global Reporting Initiative (GRI) 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 is conducted routinely by the Sustainability Unit with the support of a specialist consultancy firm, through a structured process involving the Group’s management.

The materiality analysis is a three-step process:

• identification of all potential material topics of significance to Moncler. This involves 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, multi-stakeholder standards/initiatives2, and dialogue with investors and other stakeholders;

• prioritization of the material topics. The topics are prioritized by Moncler’s liaison officers, 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 2020, the Materiality Matrix was further updated to reflect the evolution of the business scenario, new emerging topics, and

the strategic priorities formalized in the Moncler Born to Protect Sustainability Plan and through discussions with Socially Responsible Investors (SRIs), other investors, and various wholesale clients. 15 topics were identified as material3.

The latest Materiality Matrix includes two new topics: cybersecurity and new generations. Cybersecurity plays an important role by making sure Moncler’s IT infrastructures hold up and improving its ability to prevent and manage cyber attacks, particularly in online sales (especially now that e-commerce is being insourced) and given the greater use of remote working as a result of the COVID-19 emergency. A focus on new generations is one of the five pillars of Moncler’s strategy: by strengthening its ability to interpret the evolution of cultural codes, the Company will offer a new concept of luxury far removed from traditional standards.


World Economic Forum report, the Sustainability Manifesto for Italian Fashion, The State of Fashion 2021, reports and studies of the Nordic Initiative Clean and Ethical (NICE), and the Sustainable Apparel Coalition (Higgs Index).

Global Compact, GRI Standards, OECD Guidelines for Multinational Enterprises, The Fashion Pact.

Within 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 included in the process but are nevertheless accounted for in this Statement.