257 APPENDIX256 APPENDIX MONCLER GROUP 2022
GRI DISCLOSURE LOCATION OMISSION STANDARDS 2-22 Statement on sustainable development strategy NFS page 13 2-23 Policy commitments NFS pages 49; 52-54; 58-60; 99; 113; 134; 146-147; 186 2-24 Embedding policy commitments NFS pages 49; 52-54; 58-60; 99; 101-103; 113; 134; 146-147; 186 2-25 Processes to remediate negative impacts NFS pages 61-64; 72-79 2-26 Mechanisms for seeking advice and raising NFS pages 52-54 concerns CE (Paragraph: Reporting breaches of the Code of Ethics) 2-27 Compliance with laws and regulations NFS page 243 During the reporting period, there were no fines or monetary sanctions for non-compliance with applicable environmental laws and/or regulations 2-28 Membership associations NFS pages 70-71; 146 2-29 Approach to stakeholder engagement NFS pages 65; 67-69 2-30 Collective bargaining agreements NFS page 116 MATERIAL TOPICS GRI 3 - Material topics - 2021 version 3-1 Process to determine material topics NFS pages 65-66 3-2 List of material topics NFS page 66 MATERIAL TOPIC: ECONOMIC PERFORMANCE GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 31-34; 56-57; 58-60; 62-64; 67; 96-97; 105-106 GRI-201: Economic Performance (2016) 201-1 Direct economic value generated and distributed NFS page 34 201-2 Financial implications and other risks and NFS pages 56-57; 58-61 opportunities due to climate change GRI-202: Market Presence (2016) 202-1 Ratios of standard entry level wage by gender NFS page 105 compared to local minimum wage 202-2 Proportion of senior management hired from NFS page 96 the local community MATERIAL TOPIC: INNOVATION, CIRCULAR ECONOMY AND LOWER IMPACT MATERIALS GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 66; 75-76; 163-165; 166-171; 240 GRI-301: Materials (2016) 301-1 Materials used by weight or volume NFS pages 75-76; 164; 168; 240 301-2 Recycled input materials used NFS pages 75-76; 168-171; 240 MATERIAL TOPIC: PACKAGING GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 66; 166-171 GRI-301: Materials (2016) 301-1 Materials used by weight or volume NFS page 164 301-2 Recycled input materials used NFS pages 164-171 MATERIAL TOPIC: CLIMATE CHANGE GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 58-59; 61; 66; 74; 184-196, 241-242 GRI-302: Energy (2016) 302-1 Energy consumption within the organisation NFS pages 74; 188; 241 302-3 Energy intensity NFS pages 188; 241 302-4 Reduction of energy consumption NFS pages 188-192 GRI-305: Emissions (2016) 305-1 Direct (Scope 1) GHG emissions NFS pages 189; 241 305-2 Energy indirect GHG emissions (Scope 2) NFS pages 189; 241 305-3 Other indirect (Scope 3) GHG emissions NFS pages 193; 242 305-4 GHG emissions intensity NFS pages 189; 241 305-5 Reduction of GHG emissions NFS pages 188-192 305-6 Emissions of ozone-depleting substances (ODS) During the reporting period, in the EMEA Region, there were insignificant dispersions of refrigerant gases for a total amount of 47 kg, divided into R410A gas for 37 kg due to a failure in the air conditioning at the location in Via Stendhal (Milan) and at two stores, and R407C gas of 10 kg due to a failure in the air conditioning at the site in Via Venezia (Trebaseleghe) 305-7 Nitrogen oxides (NOX), sulphur oxides (SOX), Given the Moncler Group s business model, there are no and other significant air emissions known significant emissions at this time MATERIAL TOPIC: RESPONSIBLE SOURCING GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 62; 64; 66; 71; 74; 132-133; 134-136; 137-138; 138-140; 141; 171-173 GRI-308: Supplier Environmental Assessment (2016) 308-1 New suppliers that were screened using NFS pages 132-136; 137-138 environmental criteria 308-2 Negative environmental impacts in the supply NFS pages 62; 64; 71; 74; 137-138; 171-173 chain and actions taken GRI-204: Procurement Practices (2016) 204-1 Proportion of spending on local suppliers NFS pages 130-132
GRI DISCLOSURE LOCATION OMISSION STANDARDS GRI-414: Supplier Social Assessment (2016) 414-1 New suppliers that were screened using social NFS pages 132; 134-136 criteria 414-2 Negative social impacts in the supply chain NFS pages 58; 76; 135-136; 137-138; 141 and actions taken MATERIAL TOPIC: WATER GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 58-59; 66; 74; 197 GRI-303: Water and Effluents (2018) 303-1 Interactions with water as a shared resource The Group s direct water consumption relates mainly to sanitation and, for Stone Island, to the production activities of the dye departments. The water used by Moncler is neither reused nor recycled, whereas the water used by Stone Island is recycled at the municipal purification plant of Ravarino (Modena) 303-2 Management of water discharge-related impacts Direct water discharges are comparable to those of residential buildings and are therefore drained into the sewage system 303-3 Water withdrawal The main source of water supply for the Group is water mains. Stone Island s dyeing department draws from an artesian well. During the reporting period water consumption amounted to approximately 58,000 m3 303-4 Water discharge Direct water discharges are comparable to those of residential buildings and are therefore drained into the sewage system 303-5 Water consumption NFS page 197 MATERIAL TOPIC: BIODIVERSITY GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 58-59; 66; 74; 199 GRI-304: Biodiversity (2016) 304-2 Significant impacts of activities, products, NFS page 199 and services on biodiversity MATERIAL TOPIC: WASTE & GARMENTS END OF LIFE GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 58-59; 66; 197-198; 240 GRI 306: Waste (2020) 306-1 Waste generation and significant waste-related NFS pages 58-59; 197-198; 240 impacts 306-2 Management of significant waste-related impacts NFS pages 58-59; 164; 165; 197-198 306-3 Waste generated NFS pages 197-198; 240 306-4 Waste diverted from disposal NFS pages 164; 165; 198; 240 306-5 Waste directed to disposal NFS pages 198; 240 MATERIAL TOPIC: EMPLOYEE EXPERIENCE GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 58; 66; 79; 98; 106; 115-117; 233-235; 242 GRI 401: Employment (2016) 401-1 New employee hires and employee turnover NFS pages 98; 233-235 401-2 Benefits provided to full-time employees NFS page 106 that are not provided to temporary or part-time employees 401-3 Parental leave NFS pages 115-117; 242 MATERIAL TOPIC: HEALTH, SAFETY AND WELL-BEING GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 59-60; 66; 101-103; 113-115; 238-239 GRI-403 - Occupational Health and Safety (2018) 403-1 Occupational health and safety management NFS pages 113-115 system 403-2 Hazard identification, risk assessment, NFS pages 113-115 and incident investigation 403-3 Occupational health services NFS pages 113-115 403-4 Worker participation, consultation, and NFS pages 113-115 communication on occupational health and safety There are no formal committees in this area 403-5 Worker training on occupational health and safety NFS pages 101-103; 115 403-6 Promotion of worker health NFS pages 101-103; 115 403-7 Prevention and mitigation of occupational health NFS pages 113-115 and safety impacts directly linked by business relationships 403-8 Workers covered by an occupational health NFS page 113 and safety management system 403-9 Work-related injuries NFS pages 114; 239 403-10 Work-related ill health No cases of occupational illness were recorded in 2022 MATERIAL TOPIC: EMPLOYEE PERFORMANCE AND DEVELOPMENT GRI 3 - Material topics 2021 3-3 Management of material topics NFS pages 58; 66; 78; 101-103; 107 GRI-404: Training and Education (2016) 404-1 Average hours of training per year per employee NFS pages 101-103 404-3 Percentage of employees receiving regular NFS page 107 performance and career development reviews