| ’Moncler Group | Annual Report 2024 Board of Directors’ Report 124
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Below are the actual and potential impacts, theoretical risks
(the assessment did not take into account the mitigation
actions implemented by the Group) and opportunities, divided
into the sustainability sub-topics outlined by the European
S
ustainability Reporting Standards (ESRS), which the Group has
identif ied and assessed as relevant in the context of the double
materiality analysis, the process of which is described on
pages 128–129. The material sustainability matters that emerged
from this analysis are the priorities on which the Group has
structured the Strategic Sustainability Plan.
For each impact, risk or opportunity (IRO), the phase of the
value chain in which it is mainly concentrated is specif ied,
whether in the Group’s own activities, upstream or downstream.
In addition, the time horizon in which the Group expects
that the ef fect of the impact, risk or opportunity will or could
ma
terialise is described. Finally, if an impact is potential in nature
,
this is indicated.
[SBM–3] Material impacts, risks and opportunities and
their interaction with strategy and business model
Strategic priorities of
the Sustainability Plan
Relevant IROs for ESRS topics
Sub-topic/
Sub-sub-topic
Upstream
value chain
Own
operations
Downstream
value chain
Time horizon
ACT ON CLIMATE
& NATURE
E1 — Climate change
Negative impact on the environment
due to direct and indirect greenhouse
gas emissions from its operations
(scope 1 and 2).
⚫
Climate change
mitigation
⚫
Energy
✓
Short term
Negative impact on the environment due
to indirect greenhouse gas emissions
from upstream and downstream activities
(scope 3).
⚫
Climate change
mitigation
⚫
Energy
✓ ✓
Short term
Theoretical physical risks deriving from
the intensif ication of extreme and chronic
climatic phenomena (heavy rainfall,
tor
nadoes, heat or cold waves, storm
surges, f ires, drought phenomena, etc.),
which could affect physical sites, resulting
in the possible interruption or reduction
of production levels (business continuity).
Climate change
adaptation
✓
Long term
Theoretical risk associated with changes
in client purchasing dynamics, with
potential preferences for lower-impact
products or lighter-weight garments.
Climate change
adaptation
✓
Long term
Theoretical reputational risk of failure
to achieve the climate targets def ined
in the Sustainability Plan scope 1 2
and 3
⚫
Climate
change mitigation
⚫
Energy
✓
Medium term
E2 Pollution
Theoretical reputational risk arising from
noncompliance with air water and soil
quality regulations by suppliers
⚫
Pollution of soil
⚫
Pollution of air
⚫
Pollution of water
✓
Short term
E3 Water and marine resources
Potential negative impact on aquifers
d
ue to excessive water withdrawal and the
consequent effect on the ecological
balance of bodies of water in particular
in areas with high water stress
⚫
Water withdrawals
⚫
Water consumption
✓
Medium term