Moncler Group | Annual Report 2024 Board of Directors’ Report 180 Moncler Group | Annual Report 2024 Board of Directors’ Report 181
FINANCIAL YEAR 2024 202453 Substantial Contribution Criteria DNSH criteria (“Does Not Signif icantly Harm”)
ECONOMIC ACTIVITIES Code CapEx Proportion
of CapEx,
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 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 M i n i m u m s a f e g u a r d s
Proportion
of Taxonomy
aligned (A.1.)
or eligible (A.2.)
CapEx, year 2023
Category
enabling activity
Category
transitional
activity
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
Y/N Y/N Y/N Y/N Y/N Y/N Y/N%E T
A. TAXONOMY-ELIGIBLE ACTIVITIES
A.1. ENVIRONMENTALLY SUSTAINABLE ACTIVITIES (TAXONOMY-ALIGNED)
Renovation of existing buildings CCM 7.2 8.12 1.7%Yes N/EL N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 7.4%T
Installation, maintenance
and repair of energy
eff iciency equipment
CCM 7.3 2.37 0.5%Yes N/EL N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 0.0%E
Installation, maintenance and
repair of instruments and devices
for measuring, regulation and
controlling energy performances
of buildings
CCM 7.5 0.22 0.1%Yes N/EL N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 0.0%E
CAPEX OF ENVIRONMENTALLY
SUSTAINABLE ACTIVITIES
(TAXONOMY – ALIGNED) (A.1)
10.71 2.3%2.3%0.0%0.0%0.0%0.0%0.0%Y Y Y Y Y Y Y 7.4%
of which enabling 2.59 0.6%0.6%0.0%0.0%0.0%0.0%0.0%Y Y Y Y Y Y Y 0.0%E
of which transitional 8.12 1.7%1.7%Y Y Y Y Y Y Y 7.4%T
A.2. TAXONOMY-ELIGIBLE BUT NOT ENVIRONMENTALLY SUSTAINABLE ACTIVITIES (NOT TAXONOMY-ALIGNED ACTIVITIES)
CAPEX OF TAXONOMY ELIGIBLE BUT
NOT ENVIRONMENTALLY SUSTAINABLE
ACTIVITIES (NOT TAXONOMY-ALIGNED
ACTIVITIES) (A.2)
0.00 0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
A. CAPEX OF TAXONOMY ELIGIBLE
ACTIVITIES (A.1+A.2)
10.71 2.3%2.3%0.0%0.0%0.0%0.0%0.0%7.4%
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES
CAPEX OF TAXONOMY
NON-ELIGIBLE ACTIVITIES
463.88 97.7%
TOTAL 474.59 100.0%
Proportion of CapEx from products or services associated
with Taxonomy-aligned economic activities — disclosure covering
the year 2024
53
Capital expenditure CapEx associated
with eligible economic activities aligned
with the Taxonomy and contributing to the
objective provided for by the legislation
called climate change mitigation between
2023 and 2024 are not comparable due
to a different allocation of expenses across
the various economic activities