Moncler - Annual Report 2024

Moncler Group | Annual Report 2024 Board of Directors’ Report 134 Moncler Group | Annual Report 2024 Board of Directors’ Report 135

Disclosure requirement/information element/

entity-specif ic topic

Obligations under other EU legislation

19,20,21,22

Location in the Sustainability Statement

ESRS E5 – Resource use and circular economy

ESRS 2 IRO–1 E5 Description of the processes

to identify and assess material resource use

and circular economy-related impacts, risks

and opportunities

Par. [E5 IRO–1] Description of the processes

to identify and assess material resource

use and circular economy-related impacts,

risks and opportunities

ESRS E5–1 Policies related to resource use

and circular economy

Par. [E5–1] Policies related to resource use

and circular economy

ESRS E5–2 Actions and resources related

to resource use and circular economy

Par. [E5–2] Actions and resources related

to resource use and circular economy

ESRS E5–3 Targets related to resource use

and circular economy

Par. [E5–3] Targets related to resource

use and circular economy

ESRS E5–4 Resource inf lows Not material as it was found to be not relevant

by the 2024 double materiality analysis

ESRS E5–5 Resource outf lows Par. [E5–5] Resource outf lows

ESRS E5–5 Non–recycled waste, paragraph 37 (d)SFDR: Annex I, Table 2, Indicator n. 13 Par. [E5–5] Resource outf lows

ESRS E5–5 Hazardous waste

and radioactive waste, paragraph 39

SFDR: Annex I, Table 1, Indicator n. 9 Par. [E5–5] Resource outf lows

ESRS E5–6 Anticipated f inancial effects from

resource use and circular economy-related

impacts, risks and opportunities

For the f iscal year 2024, which corresponds

to the f irst year of preparation of the sustainability

eport 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

inancial effects of material opportunities arising

from the use of resources and the impacts related

to the circular economy. 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 S1– Own workforce

ESRS 2 SBM–2 S1 Interests and views

of stakeholders

Par. [S1 SBM–2] Interests and views

of stakeholders

ESRS 2 SBM–3 S1 Material impacts,

risks and opportunities and their interaction

with strategy and business model

Par. [S1 SBM–3] Material impacts,

risks and opportunities and their interaction

with strategy and business model

ESRS 2 SBM–3 S1 Risk of incidents

of forced labour, paragraph 14 (f)

SFDR: Annex I, Table 3, Indicator n. 13 Par. [S1 SBM–3] Material impacts,

risks and opportunities and their interaction

with strategy and business model

ESRS 2 SBM–3 S1 Risk of incidents

of child labour, paragraph 14 (g)

SFDR: Annex I, Table 3, Indicator n. 12 Par. [S1 SBM–3] Material impacts,

risks and opportunities and their interaction

with strategy and business model

ESRS S1–1 Policies related to own workforce Par. [S1–1] Policies related to own workforce

EESRS S1–1 Human rights policy commitments,

paragraph 20

SFDR: Annex I, Table 3, Indicator n. 9 and Annex I,

Table 1 Indicator n 11

Par. [S1–1] Policies related to own workforce

ESRS S11 Due diligence policies on issues

addressed by the fundamental International Labor

Organisation Conventions 1 to 8 paragraph 21

Benchmark regulation Commission Delegated

Regulation EU 20201816 Annex II

Par S11 Policies related to own workforce

ESRS S11 Processes and measures

for preventing traff icking in human beings

paragraph 22

SFDR Annex I Table 3 Indicator n 11 Par S11 Policies related to own workforce

ESRS S11 Workplace accident prevention policy

or management system paragraph 23

SFDR Annex I Table 3 Indicator n 1 Par S11 Policies related to own workforce

ESRS S12 Processes for engaging with

own workers and workers representatives

about impacts

Par S12 Processes for engaging with

own workers and workers representatives

about impacts

ESRS S13 Processes to remediate negative

impacts and channels for own workers

to raise concerns

Par S13 Processes to remediate negative

impacts and channels for own workers

to raise concerns

ESRS S13 Grievancecomplaints handling

mechanisms paragraph 32 c

SFDR Annex I Table 3 Indicator n 5 Par S13 Processes to remediate negative

impacts and channels for own workers

to raise concern

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

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