Moncler Group | Annual Report 2024 Board of Directors’ Report 95

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ESRS 2 General information

[BP–1] General basis for preparation of sustainability statements 96

[BP–2] Disclosures in relation to specif ic circumstances 96

[GOV–1] The role of the administrative, management and supervisory bodies;

[GOV–2] Information provided to and sustainability matters addressed

by the undertaking’s administrative, management and supervisory bodies 97

[GOV–3] Integration of sustainability-related performance in incentive schemes 104

[GOV–4] Statement on due diligence 105

[GOV–5] Risk management and internal controls over sustainability reporting 106

[SBM–1] Strategy, business model and value chain 107

[SBM–2] Interests and views of stakeholders 119

[SBM–3]

Material impacts, risks and opportunities and their interaction

with strategy and business model 124

[IRO–1] Description of the processes to identify and assess material impacts,

risks and opportunities 128

[IRO–2] Disclosure Requirements in ESRS covered by the undertaking’s

sustainability statement 130

[MDR–M] Metrics in relation to material sustainability matters 141