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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

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