| ’Moncler Group | Annual Report 2024 Board of Directors’ Report 174

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SCOPE 3 CATEGORY CALCULATION METHODOLOGY

Employee commuting This category includes CO2 emissions calculated using information collected through a survey

aimed at investigating the means of transport used by Group employees (both corporate

and retail) worldwide (Italy, EMEA – excluding Italy, Americas, Asia). Each employee’s workdays

were split between “commuting” and “remote working” to differentiate in-person days from

remote working days.

Specif ic emission factors from Ecoinvent 3.10 were used, based on the means of transport

used by employees.

Upstream leased assets This category is not applicable to the Moncler Group, as emissions related to assets leased

by the Moncler Group are included in scope 1 and 2 emissions.

Third-party warehouses Energy data from third-party warehouses were collected through dedicated surveys.

The emission factors applied are based on IEA 2024 parameters.

Processing of sold products This category is not applicable to the Moncler Group since the sold products do not require

further processing or transformation.

Use of sold product This category includes CO2e emissions calculated based on the total units sold during

the reporting year by the Moncler Group and the relevant garment care information.

The calculation was based on the indirect use phase (e.g., washing, ironing, drying) reported

on the product-specif ic care labels, used to estimate the maintenance processes applicable

during the life cycle of each product category.

Specif ic emission factors were applied to each product category, taking into account

the materials and the type of maintenance required.

End-of-life treatment of sold products The Moncler Group does not directly manage this phase but has estimated its impact

in accordance with the GHG Protocol. Depending on material volumes, disposal methods

(e.g. recycling and recovery) and packaging, specif ic emission factors were used

to calculate CO2e emissions (source: Ecoinvent).

Downstream leased assets This category is not applicable to the Moncler Group as it does not own assets leased

to other companies.

Franchises This category is not applicable to the Moncler Group business model, as the Group

does not own franchises.

Investments 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.