Moncler Group | Annual Report 2024 Board of Directors’ Report 176 | ’
FINANCIAL YEAR 2024 2024 Substantial Contribution Criteria (“”)
ECONOMIC ACTIVITIES Code Turnover Proportion
of Turnover,
year 2024
C l i m a t e C h a n g e M i t i g a t i o n C l i m a t e C h a n g e A d a p t a t i o n W a t e r P o l l u t i o n C i r c u l a r E c o n o m y B i o d i v e r s i t y
(..)
(..)
,
Text Mln €%Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
///////%
A. TAXONOMY-ELIGIBLE ACTIVITIES
A.1. ENVIRONMENTALLY SUSTAINABLE ACTIVITIES (TAXONOMY-ALIGNED)
Turnover of environmentally sustainable
activities Taxonomyaligned A1
0.00 0.0%0.0%0.0%0.0%0.0%0.0%0.0%.%
of which enabling 000 00000000000000
of which transitional 000 0000
A2 TAXONOMYELIGIBLE BUT NOT ENVIRONMENTALLY SUSTAINABLE ACTIVITIES NOT TAXONOMYALIGNED ACTIVITIES
Turnover of Taxonomy eligible but not
environmentally sustainable activities
not Taxonomyaligned activities A2
000 00000000000000
A Turnover of Taxonomy eligible
activities A1A2
000 00000000000000
B TAXONOMYNONELIGIBLE ACTIVITIES
Turnover of Taxonomy noneligible activities 310892 1000
TOTAL 310892 1000
EU Taxonomy
Regulation (EU) 2020/852 introduced the Taxonomy into
the European regulatory system to determine whether economic
activity can be considered environmentally sustainable
and to stimulate transparency in green f inance transactions
by identifying the degree of environmental sustainability
of an investment.
Environmentally friendly economic activities
are assessed on the basis of whether they contribute
to six environmental objectives:
•climate change mitigation
•climate change adaptation
•sustainable use and protection of water and marine resources
•transition to the circular economy, including with regards
to the reduction and recycling of waste
•pollution prevention and control
•protection and restoration of biodiversity and ecosystems.
To be considered environmentally sustainable, activities must
meet specif ic criteria including: contributing positively to
at least one of the six environmental objectives; complying
with the technical criteria identif ied by delegated acts adopted
by the European Commission; not having negative impacts
on any of the other objectives (DNSH — do no signif icant harm
criterion); and being carried out in accordance with minimum
safeguarding guarantees.
Regulation (EU) 2020/852 requires information to be provided
on the share of turnover, capital expenditures (CapEx)
or operating expenses (OpEx) associated with economic activities
that are Taxonomy-eligible and aligned.
Calculation methodology and results of the indicators
provided for in the taxonomy regulation
Turnover:
Based on the interpretation of the current applicable requirements,
the Group determined that its main commercial activities are
not among those currently identif ied by the regulations of reference
for the two environmental objectives mentioned above, and
consequently are not considered eligible on the date of preparation
of this Document.
For the calculation of the turnover indicator the consolidated
net turnover was used as the denominator. With regard to
the numerator, in view of the above-mentioned considerations and
of the interpretation of the Taxonomy Regulation, at the date
of publication of this Document, no part of the turnover obtained
from the sale of products or services associated with economic
activities considered eligible and aligned in relation to the objectives
of the Taxonomy has been identif ied.
Proportion of turnover from products or services associated with
Taxonomy-aligned economic activities — disclosure covering year 2024