Moncler Group | Annual Report 2024 Board of Directors’ Report 261

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S2 Workers in the value chain

[S2 SBM–3] Material impacts, risks and opportunities and their interaction with strategy

and business model 262

[S2–1] Policies related to value chain workers 263

[S2–2] Processes for engaging with value chain workers about impacts 264

[S2–3] Processes to remediate negative impacts and channels for value chain workers

to raise concerns;

[S2–4] Taking action on material impacts on value chain workers, and approaches

to managing material risks and pursuing material opportunities related

to value chain workers,and effectiveness of those actions 265

[S2–5] Targets related to managing material negative impacts, advancing positive

impacts, and managing material risks and opportunities 269