| ’Moncler Group | Annual Report 2024 Board of Directors’ Report 130
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19
Regulation EU 20192088 of the
European Parliament and of the Council
of 27 November 2019 on sustainability
reporting in the f inancial services sector
SFDR OJ L 317 9122019 page 1
20
Regulation EU n 5752013 of the
European Parliament and of the
Council of 26 June 2013 on prudential
requirements for credit institutions
and investment f irms and amending
Regulation EU n 6482012
Capital Requirements Regulation
OJ L 176 2762013 page 1
21
Regulation EU 20161011 of the
European Parliament and of the Council
of 8 June 2016 on indices used as
benchmarks in f inancial instruments
a
nd f inancial contracts or to measure
the performance of investment funds
and amending Directives 200848EC
and 201417EU and Regulation EU
n 5962014 OJ L 171 2962016 page 1
22
Regulation EU 20211119 of the
European Parliament and of the
Council of 30 June 2021 establishing
the framework for achieving climate
neutrality and amending Regulation
EC n 4012009 and Regulation EU
20181999 European Climate Law
OJ L 243 972021 page 1
After clarifying in the paragraph “[IRO–1] Description of the
processes to identify and assess material impacts, risks
and opportunities” the way in which the Moncler Group
determines the information to be disclosed with respect
to the IROs it has assessed as relevant, the following are the
disclosure obligations that the Group has fulf illed
in the preparation of the Sustainability Statement, including
the information elements deriving from other EU legislative
acts listed in Appendix B of Annex II of the CSRD.
[IRO–2] Disclosure Requirements in ESRS covered
by the undertaking’s sustainability statement
Disclosure requirement/information element/
entity-specif ic topic
Obligations under other EU legislation
19,20,21,22
Location in the Sustainability Statement
ESRS 2 – General Information
ESRS 2 BP–1 General basis for preparation
of sustainability statements
Par. [BP–1] General basis for preparation
of sustainability statements
ESRS 2 BP–2 Disclosures in relation
to specif ic circumstances
Par. [BP–2] Disclosures in relation
to specif ic circumstances
ESRS 2 GOV–1 The role of the administrative,
management and supervisory bodies
Par. [GOV–1] The role of the administrative,
management and supervisory bodies
ESRS 2 GOV–1 Board’s gender diversity,
paragraph 21 (d)
SFDR: Annex I, Table 1, Indicator n. 13
Benchmark regulation: Commission Delegated
Regulation (EU) 2020/1816 (5), Annex II
Par. [GOV–1] The role of the administrative,
management and supervisory bodies
ESRS 2 GOV–1 Percentage of board members
who are independent, paragraph 21 (e)
Benchmark regulation: Commission Delegated
Regulation (EU) 2020/1816, Annex II
Par. [GOV–1] The role of the administrative,
management and supervisory bodies
ESRS 2 GOV–2 Information provided
to and sustainability matters addressed
by the undertaking’s administrative,
management and supervisory bodies
Par. [GOV–2] Information provided
to and sustainability matters addressed
by the undertaking’s administrative,
management and supervisory bodies
ESRS 2 GOV–3 Integration
of sustainability-related performance
in incentive schemes
Par. [GOV–3] Integration of sustainability-related
performance in incentive schemes
ESRS 2 GOV–4 Statement on due diligence Par. [GOV–4] Statement on due diligence
ESRS 2 GOV–4 Statement on due diligence,
paragraph 30
SFDR: Annex I, Table 3, Indicator n. 10 Par. [GOV–4] Statement on due diligence
ESRS 2 GOV–5 Risk management and internal
controls over sustainability reporting
Par. [GOV–5] Risk management and internal
controls over sustainability reporting
ESRS 2 SBM–1 Strategy, business model
and value chain
Par. [SBM–1] Strategy, business model
and value chain.
For the f iscal year 2024, which corresponds
to the f irst year of preparation of the Sustainability
Report in accordance with the ESRS, in relation
to paragraph 40 letters b c the phasein
option is provided in relation to the disclosure
of information