Moncler Group | Annual Report 2024 Board of Directors’ Report 132 Moncler Group | Annual Report 2024 Board of Directors’ Report 133
Disclosure requirement/information element/
entity-specif ic topic
Obligations under other EU legislation
19,20,21,22
Location in the Sustainability Statement
ESRS E1–9 Anticipated f inancial effects
from material physical and transition risks
and potential climate-related opportunities
For the f iscal year 2024, which corresponds
to the f irst year of preparation of the
Sustainability Report in accordance with
the ESRS, the Moncler Group decided to make
use of the phase-in option in relation to the
disclosure of the expected f inancial effects of
material physical and transition risks.
It is the responsibility of the Group to structure
it
self to provide the required informatio
n
and data within a time frame compatible
with their mandatory disclosure.
ESRS E1–9 Exposure of the benchmark portfolio
to physical climate-related risks, paragraph 66
Benchmark regulation: Annex II to Delegated
Regulation (EU) 2020/1818 and Annex II
to Delegated Regulation (EU) 2020/1816
ESRS E1–9 Breakdown of monetary
amounts for acute and chronic physical risk,
paragraph 66(a)
ESRS E1–9 Location of signif icant assets
at material physical risk, paragraph 66(c)
Pillar 3: Article 449a of Regulation (EU)
n. 575/2013; paragraphs 46 and 47
of Commission Implementing Regulation (EU)
2022/2453; Template 5:
Bank portfolio
—
Indicators of potential physical
risk related to Climate change: exposures subject
to physical risk
ESRS E1–9 Breakdown of the carrying value
of the undertaking’s real estate assets by energy
eff iciency classes, paragraph 67(c)
Pillar 3: Article 449a of Regulation (EU)
n. 575/2013; point 34 of Commission
Implementing Regulation (EU) 2022/2453;
Template 2: Banking portfolio
—
Indicators of the
potential transition risk related to climate change:
loans secured by real estate
—
Energy eff iciency
of collateral
ESRS E1–9 Degree of portfolio exposure
to climate-related opportunities, paragraph 69
Pillar 3: Annex II to Delegated Regulation
(EU) 2020/1818
ESRS E2 – Pollution
ESRS 2 IRO–1 E2 Description of the processes
to identify and assess material pollution-related
impacts, risks and opportunities
Par. [E2 IRO–1] Description of the processes
to identify and assess material pollution-related
impacts, risks and opportunities
ESRS E2–1 Policies related to pollution Par. [E2–1] Policies related to pollution
ESRS E2–2 Actions and resources related
to pollution
Par. [E2–2] Actions and resources related
to pollution
ESRS E2–3 Targets related to pollution Par. [E2–3] Targets related to pollution
ESRS E2–4 Pollution of air, water and soil This aspect was found to be material by the
double materiality analysis only with reference
to the upstream value chain. Consequently,
it is not reported in 2024 as the Moncler Group
has decided to make use of the phase-in option
granted for value chain metrics.
ESRS E2–4 Quantity of each pollutant listed
in Annex II of Regulation E-PRTR (European
Pollutant Release and Transfer Register) emitted
into air, water and soil, paragraph 28
SFDR: Annex I, Table 1, Indicator n. 8; Annex I,
Table 2, Indicator n. 2; Annex 1, Table 2, Indicator
n. 1; Annex I, Table 2, Indicator n. 3
ESRS E2–5 Substances of concern
and substances of very high concern
ESRS E2–6 Anticipated f inancial effects
from pollution-related impacts, risks
and opportunities
For the f iscal year 2024, which corresponds
to the f irst year of preparation of the Sustainability
Report in accordance with the ESRS, the Moncler
Group decided to make use of the phase-in
option in relation to the disclosure of the expected
f inancial effects of impacts, risks and opportunities
related to pollution. It is the responsibility of the
Group to structure itself to provide the required
information and data within a time frame
compatible with their mandatory disclosure
ESRS E3 Water and marine resources
ESRS 2 IRO1 E3 Description of the processes
to identify and assess material water
and marine resourcesrelated impacts risks
and opportunities
Par E3 IRO1 Description of the processes
to identify and assess material waterrelated
impacts risks and opportunities
ESRS E31 Policies related to water
and marine resources
Par E31 Policies related to water
ESRS E31 Marine waters and resources
paragraph 9
SFDR Annex I Table 2 Indicator n 7 Par E31 Policies related to water
ESRS E31 Dedicated policy paragraph 13 SFDR Annex I Table 2 Indicator n 8 Not material as no Group sites are located
in areas of high water stress
ESRS E31 Sustainability of the oceans and seas
paragraph 14
SFDR Annex I Table 2 Indicator n 12 Not material as it was found to be not material
by the 2024 double materiality analysis
Disclosure requirement/information element/
entity-specif ic topic
Obligations under other EU legislation
19,20,21,22
Location in the Sustainability Statement
ESRS E1–2 Policies related to climate change
mitigation and adaptation
Par. [E1–2] Policies related to climate change
mitigation and adaptation
ESRS E1–3 Actions and resources in relation
to climate change policies
Par. [E1–3] Actions and resources in relation
to climate change policies
ESRS E1–4 Targets related to climate change
mitigation and adaptation
Par. [E1–4] Targets related to climate change
mitigation and adaptation
ESRS E1–4 GHG emission reduction targets,
paragraph 34
SFDR: Annex I, Table 2, Indicator n. 4
Pillar 3: Article 449a of Regulation (EU)
n. 575/2013; Commission Implementing
R
egulation (EU) 2022/2453, Template 3:
Banking
portfolio
—
Indicators of potential
transition r
isk related to Climate change:
alignment metrics
Benchmark regulation: Article 6 of Delegated
Regulation (EU) 2020/1818
Par. [E1–4] Targets related to climate change
mitigation and adaptation
ESRS E1–5 Energy consumption and mix Par. [E1–5] Energy consumption and mix
ESRS E1–5 Energy consumption from fossil
sources disaggregated by sources (only high
climate impact sectors), paragraph 38
SFDR: Annex I, Table 1, Indicator n. 5
and Annex I, Table 2, Indicator n. 5
Par. [E1–5] Energy consumption and mix
ESRS E1–5 Energy consumption and mix,
paragraph 37
SFDR: Annex I, Table 1, Indicator n. 5 Par. [E1–5] Energy consumption and mix
ESRS E1–5 Energy intensity associated
with activities in high climate impact sectors,
paragraphs 40 to 43
SFDR: Annex I, Table 1, Indicator n. 6 Par. [E1–5] Energy consumption and mix
ESRS E1–6 Gross Scopes 1, 2, 3
and Total GHG emissions
Par. [E1–6] Gross Scopes 1, 2, 3 and Total
GHG emissions
ESRS E1–6 Gross Scopes 1, 2, 3
and Total GHG emissions, paragraph 44
SFDR: Annex I, Table 1, Indicators n. 1 and 2
Pillar 3: Article 449a of Regulation (EU)
n. 575/2013; Commission Implementing
Regulation (EU) 2022/2453, 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: Articles 5 (1), 6 and 8 (1)
of Delegated Regulation (EU) 2020/1818
Par. [E1–6] Gross Scopes 1, 2, 3 and Total
GHG emissions
ESRS E1–6 Gross GHG emission intensity,
paragraphs 53 to 55
SFDR: Annex I, Table 1, Indicator n. 3
Pillar 3: Article 449a of Regulation (EU)
n. 575/2013; Commission Implementing
Regulation (EU) 2022/2453, Template 3:
Banking portfolio
—
Indicators of potential
transition risk related to Climate change
alignment metrics
Benchmark regulation Article 8 1 of Delegated
Regulation EU 20201818
Par. [E1–6] Gross Scopes 1, 2, 3 and Total
GHG emissions
ESRS E17 GHG removals and GHG mitigation
projects f inanced through carbon credits
Par E17 GHG removals and GHG mitigation
projects f inanced through carbon credits
ESRS E17 GHG removals and carbon credits
paragraph 56
EU climate legislation Article 21 of Regulation
EU 20211119
Par E17 GHG removals and GHG mitigation
projects f inanced through carbon credits
ESRS E18 Internal carbon pricing In 2024 the Moncler Group did not apply
internal carbon pricing schemes to support
its decisionmaking and incentivise
the implementation of climaterelated
policies and targets