255 APPENDIX254 APPENDIX MONCLER GROUP 2022
STATEMENT OF ASSURANCE The following index is provided to facilitate the search for content related to specific GRI indicators within the document.
The audit firm Deloitte & Touche S.p.A. carried out a limited assurance engagement on the Moncler Group s 2022 Consolidated Non-Financial Statement providing its overall conclusions thereaf- ter. As regards the scope of activities, please refer to the Statement on the Consolidated Non-Financial Statement released by the in- dependent auditor presented on pages 251-254.
LEGEND NFS Consolidated Non-Financial Statement 2022 AR Annual Report 2022 CE Code of Ethics PRP Procedure Governing Transactions with Related Parties CGR Corporate Governance Report 2022 RR Report on Remuneration
INDEX OF GRI CONTENT IN ACCORDANCE
DECLARATION OF USE Moncler Group has presented a report in accordance with the GRI Standards for the period 1 January 2022 - 31 December 2022.
GRI 1 USED GRI 1 - Fundamental Principles - 2021 version
GRI DISCLOSURE LOCATION OMISSION STANDARDS Requirements omitted Reason Explanation GENERAL INFORMATION GRI 2 General Disclosures 2021 version 2-1 Organisational details NFS pages 28-30; 48; 230-231; 246; 262 2-2 Entities included in the organisation s NFS pages 230-231 sustainability reporting 2-3 Reporting period, frequency and contact point NFS pages 230; 262 2-4 Restatements of information NFS page 230 2-5 External assurance NFS pages 48; 231-232; 251-254 2-6 Activities, value chain and other business NFS pages 28-30; 34; 70-71; 130-132; 212-214 relationships AR (Paragraphs: Consolidated Statement of Cash Flows; Explanatory Notes to the Consolidated Financial Statements - The Group and its core business) 2-7 Employees NFS pages 92-98; 232; 233; 235 2-8 Workers who are not employees NFS page 98 2-9 Governance structure and composition NFS pages 48-51; 57; 65; 230-231 CGR 2-10 Nomination and selection of the highest NFS page 48 governance body CGR (Paragraph: BOARD OF DIRECTORS- 4.2. Appointment And Replacement; 4.3. Composition; 4.7 Independent Directors) 2-11 Chair of the highest governance body NFS pages 13; 48 CGR (Paragraph: BOARD OF DIRECTORS - 4.5 Delegated Bodies) 2-12 Role of the highest governance body NFS pages 13; 48-51; 57; 65; 71 in overseeing the management of impacts CGR (Paragraph: BOARD OF DIRECTORS - 4.1. Role Of The Board Of Directors; 4.4. Functioning Of The Board Of Directors. 12. RELATIONS WITH SHAREHOLDERS - 12.1 Engagement Policy; 12.2 Activities Performed) 2-13 Delegation of responsibility for managing impacts NFS pages 13; 51; 57; 65; 71 2-14 Role of the highest governance body NFS pages 51; 231 in sustainability reporting CGR (Paragraph: BOARD OF DIRECTORS - 4.1. Role Of The Board Of Directors; 4.4. Functioning Of The Board Of Directors. 9.3 Composition And Functioning Of The Control, Risks And Sustainability Committee) 2-15 Conflicts of interest CGR (Paragraph: 10. INTERESTS OF DIRECTORS AND RELATED PARTY TRANSACTIONS) AR CE (Paragraphs: Contributions and Sponsorships; Conflicts of Interest) 2-16 Communication of critical concerns NFS pages 51-55; 57; 58-64 2-17 Collective knowledge of the highest CGR (Paragraph: BOARD OF DIRECTORS - 4.1. Role governance body Of The Board Of Directors; 4.4. Functioning Of The Board Of Directors. 9.3 Composition And Functioning Of The Control, Risks And Sustainability Committee) 2-18 Evaluation of the performance of the highest CGR (Paragraph: 7. BOARD REVIEW AND CONTINUITY governance body PLANS - 7.1 Board Review) 2-19 Remuneration policies NFS pages 105-107 RR 2-20 Process to determine remuneration NFS pages 105-107 RR 2-21 Annual total compensation ratio NFS page 106 The percentual variation vs 2021 is not reported because the data collection process underlying this indicator was initiated during 2022 to meet the requirements of the new GRI Universal Standard 2021; for this reason 2021 data are not available.
GRI CONTENT INDEX