Moncler Group | Annual Report 2024 Board of Directors’ Report 271

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S4 Consumers and end-users

[S4 SBM–3] Material impacts, risks and opportunities and their interaction

with strategy and business model 272

[S4–1] Policies related to consumers and end-users 273

[S4–2] Processes for engaging with consumers and end-users about impacts 274

[S4–3] Processes to remediate negative impacts and channels for consumers

and end-users to raise concerns 275

[S4–4] Taking action on material impacts on consumers and end-users,

and approaches to managing material risks and pursuing material opportunities

related to consumers and end-users, and effectiveness of those actions 276

[S4–5] Targets related to managing material negative impacts, advancing positive

impacts, and managing material risks and opportunities 279