Moncler Group | Annual Report 2024 Board of Directors’ Report 141 Moncler Group | Annual Report 2024 Board of Directors’ Report 140

[MDR–M] Metrics in relation to material

sustainability matters

The metrics adopted in relation to each relevant sustainability

matter are described in the individual chapters of this Document,

in accordance with the requirements of the European

Sustainability Reporting Standards (ESRS). Each metric is clearly

identif ied through precise names and/or descriptions and,

depending on the case, the methodologies applied, the signif icant

assumptions adopted and any limitations of the methodologies

themselves are detailed. In addition, whether the measurement

has been validated by an external body, if dif ferent from

the auditing f irm, is also indicated. If the unit of measurement

is

expressed in currency, the one of the Group’s f inancial

statements is applied. The entity-specif ic metrics are reported

in the paragraph on actions and targets in order to contextualise

their progress.

Disclosure requirement/information element/

entity-specif ic topic

Obligations under other EU legislation

19,20,21,22

Location in the Sustainability Statement

ESRS G1–5 Political inf luence and

lobbying activities

Par. [G1–1] Policies and practices on business

conduct and corporate culture

Although it was found to be non-material by the

2

024 double materiality analysis, the Moncler

Group provides information related to political

inf luence and lobbying activities (ESRS G1–5

Par. 27), to ensure continuity with what

is reported in the Consolidated Non-Financial

Statements of previous years.

ESRS G1–6 Payment practices Par. [G1–6] Payment practices