Moncler Group | Annual Report 2024 Board of Directors’ Report 138 | ’
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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 S3 – Affected communities
ESRS 2 SBM–2 S3 Interests and views
of stakeholders
Found to be not relevant by the 2024 double
materiality analysis.
ESRS 2 SBM–3 S3 Material impacts,
risks and opportunities and their interaction
with strategy and business model
ESRS 2 S3–1 Policies related
to affected communities
ESRS S3–1 Human rights policy commitments,
paragraph 16
SFDR: Annex I, Table 3, Indicator n. 9 and Annex I,
Table 1, Indicator n. 11
ESRS S3–1 Non–respect of UNGPs on Business
and Human Rights, ILO principles
or and OECD guidelines, paragraph 17
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
ESRS S3–2 Processes for engaging with
affected communities about impacts
ESRS S3–3 Processes to remediate negative
impacts and channels for affected communities
to raise concerns
ESRS S3–4 Taking action on material impacts
on affected communities, and approaches
to managing material risks and pursuing material
opportunities related to affected communities,
and effectiveness of those actions
ESRS S3–4 Human rights issues and incidents,
paragraph 36
SFDR: Annex I, Table 3, Indicator n. 14
ESRS S3–5 Targets related to managing material
negative impacts, advancing positive impacts,
and managing material risks and opportunities
ESRS S4 – Consumers and end-users
ESRS 2 SBM–2 S4 Interests and views
of stakeholders
Par. [S4 SBM–2] Interests and views
of stakeholders
ESRS 2 SBM–3 S4 Material impacts,
risks and opportunities and their interaction
with strategy and business model
Par. [S4 SBM–3] Material impacts,
risks and opportunities and their interaction
with strategy and business model
ESRS S4–1 Policies related to consumers
and end-users
Par. [S4–1] Policies related to consumers
and end-users
Policies related to consumers and end-users,
paragraph 16
SFDR: Annex I, Table 3, Indicator n. 9
and Annex I, Table 1, Indicator n. 11
Par. [S4–1] Policies related to consumers
and end-users
ESRS S4–1 Non-respect of UNGPs on Business
and Human Rights and OECD guidelines,
paragraph 17
SFDR: Annex I, Table 1, Indicator n. 10
Benchmark regulation Annex II to Delegated
Regulation EU 20201816 and Article 12 1
of Delegated Regulation EU 20201818
Par. [S4–1] Policies related to consumers
and end-users
ESRS S42 Processes for engaging with
consumers and endusers about impacts
Par S42 Processes for engaging with
consumers and endusers about impacts
ESRS S43 Processes to remediate negative
impacts and channels for consumers and
endusers to raise concerns
Par S43 Processes to remediate negative
impacts and channels for consumers and
endusers to raise concerns
ESRS S44 Taking action on material impacts
on consumers and endusers and approaches
to managing material risks and pursuing material
opportunities related to consumers and
endusers and effectiveness of those actions
Par S44 Taking action on material impacts
on consumers and endusers and approaches
to managing material risks and pursuing
material opportunities related to consumers
and endusers and effectiveness of those actions
ESRS S44 Human rights issues and incidents
paragraph 35
SFDR Annex I Table 3 Indicator n 14 Par S44 Taking action on material impacts
on consumers and endusers and approaches
to managing material risks and pursuing material
opportunities related to consumers and endusers
and effectiveness of those actions