251 APPENDIX250 APPENDIX MONCLER GROUP 2022
STATEMENT OF ASSURANCEOPEX: When calculating the operating expenditures (OpEx) indicator, for the denominator were considered all the non-capitalised direct costs related to research and development, maintenance and re- pair, as well as any other direct expenses connected to the daily maintenance of property, plant and machineries of the company or third parties to which such tasks are outsourced, necessary to ensure the continuous and effective functioning of such assets. Expenses relating to the daily operation of property, plant and ma- chineries such as raw materials, cost of employees using the ma- chine, electricity or fluids necessary for the operation of such assets were not included.
With regards to the numerator, were considered the costs in- cluded in the denominator relating to the purchase of output from eligible, and aligned, economic activities according to the Taxon- omy and/or relating to the measures implemented to enable a re- duction of CO2 emissions in the atmosphere: in particular, costs of maintenance activities to ensure the functioning of energy sys- tems for energy efficiency and to reduce the energy consumption of company sites were included, and thus attributable to economic activity classified as 7.2 Renovation of existing buildings in Regu- lation (EU) 2020/852, were included.
Further inquiries will be carried out and reported in line with the progressive evolution of Regulation (EU) 2020/852, with particular reference to the further delegated acts for the remaining environ- mental objectives.
Document Classification: KPMG Confidential
Template: Proportion of OpEx from products or services associated with Taxonomy-aligned economic activities disclosure covering year 2022
Economic activities (1)
Code(s) (2)
Absolute O pEx (3)
Proportion of O pEx (4)
Clim ate change m
itigation (5)
Clim ate change adaptation (6)
W ater and m
arine resources (7)
Circular econom y (8)
Pollution (9)
Biodiversity and ecosystem s (10)
Clim ate change m
itigation (11)
Clim ate change adaptation (12)
W ater and m
arine resources (13)
Circular econom y (14)
Pollution (15)
Biodiversity and ecosystem s (16)
M inim
um safeguards (17)
Taxonomy-aligned proportion of OpEx, year
2022 (18)
Category (enabling activity or) (20)
Category (transitional activity) (21)
mln % % % % % % % Y/N Y/N Y/N Y/N Y/N Y/N Y/N Percent E T
A. TAXONOMY-ELIGIBLE ACTIVITIES
A.1 Environmentally sustainable activities (Taxonomy-aligned)
Renovation of existing buildings 7.2 0.27 5.1% 5.1% 0.0% S S S S S 5.1% T
OpEx of environmentally sustainable activities (Taxonomy- aligned) (A.1)
0.27 5.1% 5.1% 0.0% 5.1%
A.2 Taxonomy-Eligible but not envirnmentally sustainable activities (not Taxonomy-aligned activities)
OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)
- 0.0%
Total (A.1 + A.2) 0.27 5.1%
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES
Turnover of Taxonomy-non-eligible activities (B) 4.99 94.9%
Total (A + B) 5.26 100.0%
Substantial contribution criteria DNSH criteria ('Does Not Significantly Harm')
PROPORTION OF OPEX FROM PRODUCTS OR SERVICES ASSOCIATED WITH TAXONOMY-ALIGNED ECONOMIC ACTIVITIES DISCLOSURE COVERING YEAR 2022