Moncler - Annual Report 2024

Moncler Group | Annual Report 2024 Board of Directors’ Report 136 Moncler Group | Annual Report 2024 Board of Directors’ Report 137

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–3 S2 Signif icant risk of child labour

or forced labour in the value chain, paragraph 11(b)

SFDR: Annex I, Table 3, Indicator n. 12 and 13 Par. [S2 SBM–3] Material impacts,

risks and opportunities and their interaction

with strategy and business model

ESRS S2–1 Policies related to value

chain workers

Par. [S2–1] Policies related to value

chain workers

ESRS S2–1

Human rights policy commitments, paragraph 17

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

Table 1, Indicator n. 11

Par. [S2–1] Policies related to value

chain workers

ESRS S2–1 Policies related to value

chain workers, paragraph 18

SFDR: Annex I, Table 3, Indicator n. 11 and 4 Par. [S2–1] Policies related to value

chain workers

ESRS S2–1 Non–respect of UNGPs on Business

and Human Rights and OECD, paragraph 19

SFDR: Annex I, Table 1, Indicator n. 10

Benchmark regulation: Annex II to Delegated

Regulation (EU) 2020/1816 and Article 12

(1) of Delegated Regulation (EU) 2020/1818

Par. [S2–1] Policies related to value

chain workers

ESRS S2–1 Due diligence policies on issues

addressed by the fundamental International Labor

Organisation Conventions 1 to 8, paragraph 19

Benchmark regulation: Commission Delegated

Regulation (EU) 2020/1816, Annex II

Par. [S2–1] Policies related to value

chain workers

ESRS S2–2 – Processes for engaging with value

chain workers about impacts

Par. [S2–2] Processes for engaging with value

chain workers about impacts

ESRS S2–3 Processes to remediate negative

impacts and channels for value chain workers

to raise concerns

Par. [S2–3] Processes to remediate negative

impacts and channels for value chain workers

to raise concerns

ESRS S2–4 Taking action on material impacts

on value chain workers, and approaches

to managing material risks and pursuing material

opportunities related to value chain workers,

and effectiveness of those actions

Par. [S2–4] Taking action on material impacts

on value chain workers, and approaches

to managing material risks and pursuing material

opportunities related to value chain workers,

and effectiveness of those actions

ESRS S2–4 Human rights issues and incidents

connected to its upstream and downstream value

chain, paragraph 36

SFDR: Annex I, Table 3, Indicator n. 14 Par. [S2–4] Taking action on material impacts

on value chain workers, and approaches

to managing material risks and pursuing material

opportunities related to value chain workers,

and effectiveness of those actions

ESRS S2–5 Targets related to managing material

negative impacts, advancing positive impacts,

and managing material risks and opportunities

Par. [S2–5] Targets related to managing material

negative impacts, advancing positive impacts,

and managing material risks and opportunities

Disclosure requirement/information element/

entity-specif ic topic

Obligations under other EU legislation

19,20,21,22

Location in the Sustainability Statement

ESRS S1–4 Taking action on material

impacts on own workforce, and approaches

to mitigating material risks and pursuing

material opportunities related to own workforce,

and effectiveness of those actions

Par. [S1–4] Taking action on material impacts

on own workforce, and approaches to managing

material risks and pursuing material opportunities

related to own workforce, and effectiveness

of those actions

ESRS S1–5 Targets related to managing material

egative impacts, advancing positive impacts,

and managing material risks and opportunities

Par. [S1–5] Targets related to managing material

negative impacts, advancing positive impacts,

and managing material risks and opportunities

ESRS S1–6 Characteristics of the

undertaking’s employees

Par. [S1–6] Characteristics of the

undertaking’s employees

ESRS S1–7 Characteristics of non-employee

workers in the undertaking’s own workforce

Par. [S1–7] Characteristics of non-employee

workers in the undertaking’s own workforce

ESRS S1–8 Collective bargaining coverage

and social dialogue

Par. [S1–8] Collective bargaining coverage

and social dialogue

ESRS S1–9 Diversity metrics Par. [S1–9] Diversity metrics

ESRS S1–10 Adequate wages Par. [S1–10] Adequate wages

ESRS S1–11 Social protection Par. [S1–11] Social protection

ESRS S1–12 Persons with disabilities Par. [S1–12] Persons with disabilities

ESRS S1–13 Training and skills

development metrics

Par. [S1–13] Training and skills development

metrics

ESRS S1–14 Health and safety metrics Par. [S1–14] Health and safety metrics

ESRS S1–14 Number of fatalities and number

and rate of work-related accidents,

paragraph 88 (b) and (c)

SFDR: Annex I, Table 3, Indicator n. 2

Benchmark regulation: Commission Delegated

Regulation (EU) 2020/1816, Annex II

Par. [S1–14] Health and safety metrics

The Moncler Group has decided to make use

of the phase-in option for the disclosure

f information relating to non-employee workers.

SRS S1–14 Number of days lost to injuries,

accidents, fatalities or illness, paragraph 88 (e)

SFDR: Annex I, Table 3, Indicator n. 3 Par. [S1–14] Health and safety metrics

The Moncler Group has decided to make use

of the phase-in option for the disclosure

of information relating to non-employee workers.

ESRS S1–15 Work-Life balance metrics Par. [S1–15] Work-life balance metrics

ESRS S1–16 Compensation metrics

(pay gap and total compensation)

Par. [S1–16] Compensation metrics

(pay gap and total compensation)

ESRS S1–16 Unadjusted gender pay gap,

paragraph 97 (a)

SFDR: Annex I, Table 1, Indicator n. 12

Benchmark regulation: Commission Delegated

Regulation (EU) 2020/1816, Annex II

Par. [S1–16] Compensation metrics

(pay gap and total compensation)

ESRS S1–16 Excessive CEO pay ratio,

paragraph 97(b)

SFDR: Annex I, Table 3, Indicator n. 8 Par. [S1–16] Compensation metrics

(pay gap and total compensation)

ESRS S1–17 Incidents, complaints and

severe human rights impacts

Par. [S1–17] Incidents, complaints and severe

human rights impacts

ESRS S117 Incidents related to discrimination

paragraph 103 a

SFDR Annex I Table 3 Indicator n 7 Par S117 Incidents complaints and severe

human rights impacts

ESR S117 Nonrespect of UNGPs on Business

and Human Rights and OECD paragraph 104 a

SFDR Annex I Table 1 Indicator n 10

and Annex I Table 3 Indicator n 14

Benchmark regulation Annex II to Delegated

Regulation EU 20201816 and Article 12 1

of Delegated Regulation EU 20201818

Par S117 Incidents complaints and severe

human rights impacts

ESRS S2 Workers in the value chain

ESRS 2 SBM2 S2 Interests and views

of stakeholders

Par S2 SBM2 Interests and views

of stakeholders

ESRS 2 SBM3 S2 Material impacts

risks and opportunities and their interaction

with strategy and business model

Par S2 SBM3 Material impacts

risks and opportunities and their interaction

with strategy and business model