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Moncler Group | Annual Report 2024 Board of Directors’ Report 131 Moncler Group | Annual Report 2024 Board of Directors’ Report 130

Disclosure requirement/information element/

entity-specif ic topic

Obligations under other EU legislation

19,20,21,22

Location in the Sustainability Statement

ESRS 2 SBM–1 Involvement in activities related

to fossil fuel activities, paragraph 40 (d) i

SFDR: Annex I, Table 1, Indicator n. 4

Pillar 3: Article 449a of Regulation (EU)

n. 575/2013; Commission Implementing

Regulation (EU) 2022/2453 ( 6 ),

Tab

le 1

—

Qualitative information on Environmental

risk and Table 2

—

Qualitative information

on Social risk

Benchmark regulation: Commission Delegated

Regulation (EU) 2020/1816, Annex II

Not material as the Group is not involved

in activities related to those indicated.

ESRS 2 SBM–1 Involvement in activities related

to the production of chemicals, paragraph 40 (d) ii

SFDR: Annex I, Table 2, Indicator n. 9

Benchmark regulation: Commission Delegated

Regulation (EU) 2020/1816, Annex II

ESRS 2 SBM–1 Participation in activities related

to controversial weapons, paragraph 40 (d) iii

SFDR: Annex I, Table 1, Indicator n. 14

Benchmark regulation: Article 12 (1) of Delegated

Regulation (EU) 2020/1818 and Annex II

to Delegated Regulation (EU) 2020/1816

ESRS 2 SBM–1 Involvement in activities

related to tobacco cultivation and production,

paragraph 40 (d) iv

Benchmark regulation: Article 12(1) of Delegated

Regulation (EU) 2020/1818 and Annex II

to Delegated Regulation (EU) 2020/1816

ESRS 2 SBM–2 Interests and views

of stakeholders

Par. [SBM–2] Interests and views

of stakeholders

ESRS 2 SBM–3 Material impacts,

risks and opportunities and their interaction

with strategy and business model

Par. [SBM–3] Material impacts, risks

and opportunities and their interaction

with strategy and business model

For f iscal year 2024, the phase-in option

is provided for in relation to the disclosure

of information relating to future f inancial

effects as required in paragraph 48 (e)

ESRS 2 IRO–1 Description of the processes

to identify and assess material impacts,

risks and opportunities

Par. [IRO–1] Description of the processes

to identify and assess material impacts,

risks and opportunities

ESRS 2 IRO–2 Disclosure requirements

in ESRS covered by the undertaking’s

sustainability statement

Par. [IRO–2] Disclosure requirements

in ESRS covered by the undertaking’s

sustainability statement

ESRS E1 – Climate change

ESRS 2 GOV–3 E1 Integration

of sustainability-related performance

in incentive schemes

Par. [E1 GOV–3] Integration of sustainability-

related performance in incentive schemes

ESRS E1–1 Transition plan for climate

change mitigation

Par. [E1–1] Transition plan for climate

change mitigation

ESRS E11 Transition plan to reach climate

neutrality by 2050 paragraph 14

EU climate legislation Article 21 of Regulation

EU 20211119

Par E11 Transition plan for climate

change mitigation

ESRS E11 Undertakings excluded from

Parisaligned Benchmarks paragraph 16 g

Pillar 3 Article 449a of Regulation EU

n 5752013 Commission Implementing

Regulation EU 20222453 Template 1

Banking portfolio Indicators of potential

transition risk related to climate change

Credit quality of exposures by sector emissions

and residual maturity

Benchmark regulation Article 121 d to g

and 122 of Delegated Regulation EU 20201818

Par E11 Transition plan for climate

change mitigation

ESRS 2 SBM3 E1 Material impacts

risks and opportunities and their interaction

with strategy and business model

Par E1 SBM3 Material impacts risks

and opportunities and their interaction

with strategy and business model

ESRS 2 IRO1 E1 Description of the processes

to identify and assess material climaterelated

impacts risks and opportunities

Par E1 IRO1 Description of the processes

to identify and assess material climaterelated

impacts risks and opportunities

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

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