| ’Moncler Group | Annual Report 2024 Board of Directors’ Report 96
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The Moncler Group’s 2024 Consolidated Sustainability Statement
(also “Sustainability Statement” or “Statement”) is prepared
in compliance with Legislative Decree n. 125 of 6 September 2024
and the European Sustainability Reporting Standards (ESRS).
The qualitative and quantitative data and information
contained in the 2024 Sustainability Statement refer
to the performance of the Moncler Group (hereinafter also
“the Group”) for the year ended 31 December 2024.
This Statement has been prepared on a consolidated basis,
including the data of the parent company (Moncler S.p.A.)
and its subsidiaries; therefore, the scope of consolidation
corresponds to that used for the Consolidated Financial
Statements of the Group. It should be noted that the paragraph
dedicated to the description of the corporate governance
model refers to the parent company, Moncler S.p.A., which plays
a central role for the clear and responsible conduct of
the Moncler Group’s operations.
The impacts, risks and opportunities related to the upstream value
chain (e.g. the supply chain) and downstream value chain
(e.g. clients) identif ied as a result of the double materiality process
also fall within the reporting scope.
Moncler Group’s Sustainability Statement has been approved
by the Board of Directors, after being examined by the Control,
Risks and Sustainability Committee and is subject to the issuance
of a conformity opinion by the auditing f irm, Deloitte & Touche S.p.A.,
in the form of a limited assurance.
This is the English translation of the original Italian document
“Rendicontazione Consolidata di Sostenibilità”. In any case of
discrepancy between the English and the Italian versions, the original
Italian document is to be given priority of interpretation for
legal purposes.
The Group reports information useful for the disclosure according
to the requirements of Article 8 of the Delegated Act of the EU
Taxonomy Regulation 852/2020 and takes also into account
the recommendations set by the Task Force on Climate-related
Financial Disclosures (TCFD) for the voluntary dissemination
of transparent reporting on climate change-related risks
and opportunities.
The paragraph “[IRO–2] Disclosure requirements in ESRS
covered by the undertaking’s sustainability statement”
(pages 130–140) includes the list of Disclosure Requirements, the
adoption of phasein measures and information deriving from
other European regulations The information reported with
reference to each Disclosure Requirement depends on the results
of the double materiality analysis conducted
For the metrics related to the calculation of scope 3 emissions
and indirect water consumption where the upstream andor
downstream value chain data have been estimated on the basis
of indirect sources the estimation methodology and any related
areas of uncertainty are described in section E16 Scope 1 2 3
GHG emissions and total GHG emissions at the paragraph Scope
3 CO2e emissions and in section E32 Actions and resources
related to water
When referring to short, medium and long-term time horizons,
reference is made respectively to periods of one year, within
f ive years and more than f ive years, in line with the provisions
of paragraph 6.4 of ESRS 1.
The requirement to outline any changes in the preparation
and presentation of sustainability information compared with
previous reporting periods is not applicable for 2024 as it is the f irst
reporting year under the Corporate Sustainability Reporting
Directive (CSRD). The Group describes the data relating
to the reporting period (1 January 2024 – 31 December 2024),
also providing where possible data relating to the previous
year for comparison
[BP–2] Disclosures in relation to specif ic circumstances
[BP–1] General basis for preparation of
sustainability statements