Moncler Group | Annual Report 2024 Board of Directors’ Report 134 | ’
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Disclosure requirement/information element/
entity-specif ic topic
Obligations under other EU legislation
19,20,21,22
Location in the Sustainability Statement
ESRS E3–2 Actions and resources related
to water and marine resources
Par. [E3–2] Actions and resources related to water
ESRS E3–3 Targets related to water
and marine resources
Par. [E3–3] Targets related to water
ESRS E3–4 Water consumption Par. [E3–4] Water consumption
From the double materiality analysis, this aspect
emerged as material only in relation to the
value chain. In light of what emerged in the f irst
application, the reporting of this indicator may be
limited to own operations. Consequently, Moncler
provides information on direct and indirect water
consumption to ensure continuity with what
is reported in the Consolidated Non-Financial
Statements of previous years.
ESRS E3–4 Total water recycled and reused,
paragraph 28 (c)
SFDR: Annex I, Table 2, Indicator n. 6.2
ESRS E3–4 Total water consumption in m
3
compared with net revenue from own operations,
paragraph 29
SFDR: Annex I, Table 2, Indicator n. 6.1
ESRS E3–5 Anticipated f inancial effects from
material water and marine resources-related
risks and opportunities
Not material as it was found to be not material
by the 2024 double materiality analysis.
ESRS E4 – Biodiversity and ecosystems
ESRS E4–1 Transition plan and consideration
of biodiversity and ecosystems in strategy
and business model
Not material as it was found to be not material
by the 2024 double materiality analysis.
ESRS 2 SBM–3 E4 Material impacts, risks
and opportunities and their interaction with
strategy and business model
Par. [E4 SBM–3] Material impacts,
risks and opportunities and their interaction
with strategy and business model
ESRS 2 SBM–3 E4 paragraph 16 (a) i SFDR: Annex I, Table 1, Indicator n. 7 Par. [E4 SBM–3] Material impacts,
risks and opportunities and their interaction
with strategy and business model
ESRS 2 SBM–3 E4 paragraph 16 (b)SFDR: Annex I, Table 2, Indicator n. 10 Par. [E4 SBM–3] Material impacts,
risks and opportunities and their interaction
with strategy and business model
ESRS 2 SBM–3 E4 paragraph 16 (c)SFDR: Annex I, Table 2, Indicator n. 14 Par. [E4 SBM–3] Material impacts,
risks and opportunities and their interaction
with strategy and business model
ESRS 2 IRO–1 E4 Description of the processes
to identify and assess material biodiversity
and ecosystem-related impacts, risks
and opportunities
Par. [E4 IRO–1] Description of the processes
to identify and assess material biodiversity
and ecosystem-related impacts, risks
and opportunities
ESRS E4–2 Policies related to biodiversity
and ecosystems
Par. [E4–2] Policies related to biodiversity
and ecosystems
ESRS E4–2 Sustainable land/agriculture
practices or policies, paragraph 24 (b)
SFDR: Annex I, Table 2, Indicator n. 11 Par. [E4–2] Policies related to biodiversity
and ecosystems
ESRS E4–2 Sustainable oceans/seas
practices or policies, paragraph 24 (c)
SFDR: Annex I, Table 2, Indicator n. 12 Par. [E4–2] Policies related to biodiversity
and ecosystems
ESRS E42 Policies to address deforestation
paragraph 24 d
SFDR Annex I Table 2 Indicator n 15 Par E42 Policies related to biodiversity
and ecosystems
ESRS E43 Actions and resources related
to biodiversity and ecosystems
Par E43 Actions and resources related
to biodiversity and ecosystems
ESRS E44 Targets related to biodiversity
and ecosystems
Par E44 Targets related to biodiversity
and ecosystems
E45 Impact metrics related to biodiversity
and ecosystems change
This aspect was found to be material by the 2024
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 phasein option
granted for value chain metrics
E46 Anticipated f inancial effects from
biodiversity and ecosystemrelated risks
and opportunities
Not material as it was found to be not material
by the 2024 double materiality analysis