Moncler - Annual Report 2024

Moncler Group | Annual Report 2024 Board of Directors’ Report 173 Moncler Group | Annual Report 2024 Board of Directors’ Report 172

For more details on the methodology for the calculation

of the scope 3 categories, see the following table.

SCOPE 3 CATEGORY CALCULATION METHODOLOGY

Purchased goods and services This category includes CO2 emissions from the purchase of raw materials and the production of

f inished garments. For each raw material (such as nylon, wool, cotton, polyester, down and others),

emissions were calculated by considering volumes in terms of weight, composition and country

of origin, where available. For the production processes (weaving, knitting, dyeing, assembly

and f inishing), CO2 emissions were estimated based on the volumes, the processes involved

and the country in which the processing took place. For the 2024 calculation, primary data on

energy consumption and the specif ic energy mix were collected from direct and indirect suppliers.

Specif ic emission factors were applied to each purchased material to accurately estimate their

impact during the raw material production and processing phases. For most f ibres and all

processes, the data source was the World Apparel & Footwear Life Cycle Assessment Database

(WALDB). Datasets related to other countries not available in WALDB were adapted according

to the national energy mix.

Capital goods This category includes CO2e emissions related to CapEx investments in 2024, associated

with activities linked to manufacturing machinery, new openings, renovations and expansions

of stores and buildings, and IT software and hardware. Emission factors were applied

to monetary values to estimate the impact in CO2e. For this category, the Exiobase3

multi-regional input-output database, adjusted for the 2024 inf lation rate, was used.

Fuel – and energy-related activities This category includes CO2e emissions from upstream activities related to direct and indirect

energy consumption already reported in scopes 1 and 2. Emissions are calculated

by multiplying energy consumption by a specif ic emission factor (source: IEA 2024).

“Well-to-tank” emission factors were applied to calculate indirect emissions.

Transportation and distribution This category includes CO2e emissions resulting from inbound and outbound logistics

managed by the Group. Data related to logistics f lows are mapped and updated when necessary,

in collaboration with Moncler’s logistics partners. The most material f lows include:

⚫

the transportation of yarns and fabrics from suppliers to the logistics hub

at Castel San Giovanni, Piacenza;

⚫

the transportation of yarns and fabrics to garment manufacturers;

⚫

the transportation of f inished products from garment manufacturers to the logistics hub

at Castel San Giovanni, Piacenza;

⚫

the transportation of f inished products from distribution centres to the network of stores

and the e-commerce channel managed directly by Moncler.

The emission factors applied to calculate the Group’s logistics emissions are based on

the GLEC Framework 3.0. Emissions in this category for the last two months of the year were

estimated on the basis of data on volumes and modes of transport used in the previous

ten months.

Waste This category includes CO2e emissions calculated using the volumes and type of waste

(hazardous and non-hazardous) generated by the Moncler Group’s operations, assuming

an average distance of 50 km for the collection of waste by truck. To assess the total

impact in CO2e, the following disposal methods were considered: recycling, incineration with

energy recovery, and other recovery operations and other disposal operations (e.g., landf ill).

The emission factors used come from Ecoinvent 310

Business travel This category includes CO2e emissions and is calculated considering the total number of trips

made by employees divided between train and air travel

Emissions were calculated by multiplying the total distance travelled in km by the CO2e emission

factor corresponding to the means of transport used source GLEC 30

The data for this category were provided by the travel agencies collaborating with

the Moncler Group Emissions in this category for the last two months of the year were

estimated on the basis of data on distance travelled and means of transport used

in the previous ten months

The f igure is calculated by applying

location-based emission factors to

all scope 3 categories, except for the

category “Third-party warehouses”

and “Purchased goods and services”.

The emissions associated with these

categories, for which primary data

is available have been included in the

calculation by applying the relevant

marketbased emission factors

For the calculation in 2024 of Capital goods

category a more accurate methodology

was used as more granular data was

available This methodological ref inement

applied to previous years would result

in a nonmaterial variation

This category is not applicable to the

Moncler Group business model

as the Group does not own franchises

CO2e emissions were calculated using

regionalised emission factors for both

the cultivation and farming phase of raw

materials and for the production processes

along the supply chain of the most

important material codes for the Group.

This was made possible thanks to the

information collected for the purposes

of the Groups traceability goals

This category is not applicable to the

Moncler Group since the sold products

do not require further processing

or transformation

The percentage of scope 3 emissions

calculated from primary data in 2024

is approximately 70%.

This category is not applicable to the

Moncler Group as the Group does not

use leased assets from third parties

whose impacts are not already included

in the scope 1 and 2 reporting

This category is not applicable to the

Moncler Group since all the companies

in which the Group invests are fully

consolidated therefore emissions are

already included in scope 1 and 2 data

Primary data on energy consumption from

certain suppliers were used, gathered

both through onsite energy assessments

and through a campaign to collect specif ic

information on the energy practices

adopted at the production sites of direct

and indirect suppliers.

This category is not applicable to the

Moncler Group as it does not own assets

leased to other companies

SCOPE 3 EMISSIONS (TONNES OF CO

e)2023 2024

Scope 3 emissions40 240,325 227,98641

3.1 Purchased goods and services42,43 164,083 163,121

3.2 Capital goods44

15,939 9,257

3.3 Fuel- and energy-related activities 1,103 1,309

3.4 Transportation and distribution 27,925 23,329

of which by ship 219 169

of which by air 25,606 21,403

of which by road/train 2,100 1,757

3.5 Waste 114 122

3.6 Business travel 2,069 2,993

3.7 Employee commuting 12,912 13,175

3.8 Upstream leased assets45

3.9 Third-party warehouses 555 569

3.10 Processing of sold products46

3.11 Use of sold product 11,445 10,384

3.12 End-of-life treatment of sold products 4,180 3,727

3.13 Downstream leased assets47 --

3.14 Franchises48--

3.15 Investments49--