231 APPendIx230 APPendIx MONCLER GROUP 2023

REPORTING STANDARDS The Moncler Group s 2023 Consolidated non-Financial Statement (hereinafter also non-Financial Statement or Statement ), pre- pared in accordance with Article 4 of Legislative decree 254/2016 (hereinafter also decree ), contains information on environmental and social, personnel, human rights and anti-corruption issues. This information is intended to deliver a clear understanding of the activ- ities carried out by the Group and their impact, and of the Group s performance and results achieved.

This Statement, published on an annual basis, is prepared in accordance with the Global Reporting Initiative 2021 Sustainability Reporting Standards (GRI Standards) issued by the Global Reporting Initiative to date, the most widely used and recognized standards at international level for sustainability reporting. To facilitate the search for information, a GRI Content Index is provided from page 253 where GRI indicators associated with each material topic can be consulted.

The non-Financial Statement follows the principle of mate- riality, as provided for by the relevant regulations and characteris- ing the GRI Standards. The topics discussed in this Statement are those that, following a materiality analysis and assessment as de- scribed on pages 63-64, were considered relevant, as they are able to reflect the social and environmental impacts of the Group s ac- tivities, or influence the decisions of its stakeholders.

In order to continue to improve the transparency of the eSG (environmental Social Governance) performance and facilitate the comparability of the data and information provided to different stake- holders, the Moncler Group also considers some indicators provid- ed by Sustainability Accounting Standards Board (SASB) with the aim of gradually expanding disclosures in subsequent publications.

In addition, starting from 2021 the Moncler Group began to report information useful for the disclosure according to the require- ments of Article 8 delegated Act of the eU Taxonomy Regulation 852/2020 and has taken into account the recommendations set by the Task Force on Climate-related Financial disclosures (TCFd) in June 2017 for the voluntary dissemination of transparent reporting on climate change-related risks and opportunities.

The Moncler Group will be required to comply with the new Corporate Sustainability Reporting directive (CSRd) from the fiscal year beginning on January 1, 2024. To this end, the Group has initi- ated a mapping of the information requirements stipulated by the CSRd and the european Sustainability Standard (eSRS) in order to identify the information that must be integrated for the fiscal year 2024 to ensure compliance with the new regulations.

SCOPE OF REPORTING The qualitative and quantitative data and information contained in the 2023 Consolidated non-Financial Statement refer to the perfor- mance of the Moncler Group (hereinafter also the Group ) for the year ended 31 december 2023. As provided for by Art. 4 of Legisla- tive decree 254/2016, this Statement includes the data of the Parent Company (Moncler S.p.A.) and of its fully consolidated subsidiaries.

Any limitations to the scope of reporting have been duly in- dicated in the document. It should be noted that the paragraph describing the Corporate Governance model refers solely to the parent company Moncler S.p.A..

REPORTING PROCESS Preparation of the Moncler Group s 2023 Consolidated non-Finan- cial Statement was based on a structured process entailing:

the involvement of all Company units and departments re- sponsible for the relevant areas and related data as well as information subject to the Group s non-financial reporting. Since 2017, Sustainability data Owners have been desig- nated. These positions are responsible for the data and in- formation relating to their area that are published in the Consolidated non-financial Statement, and for achieving the objectives contained in the Sustainability Plan for those topics within their area of competence. The data and infor- mation included in the Statement are derived from a non-fi- nancial reporting system (data collection forms) specifically implemented to meet the requirements of the decree and GRI Standards, and, for some data, from the corporate infor- mation system used for Group management and accounting

the approval of the Statement by the Board of directors, con-

GUIDE TO THE REPORT vened to approve the draft Financial Statements for the 2023 financial year, following examination by the Control, Risks, and Sustainability Committee

the issuance of an assurance report on the Statement by the independent auditor deloitte & Touche S.p.A. following a lim- ited assurance engagement, according to the criteria indicat- ed in ISAe 3000 Revised, and with respect to the provisions set in the Articles 3 and 4 of Legislative decree 254/16. The assurance is carried out according to the procedures indi- cated in the Statement of assurance , included in this doc- ument. The independent auditor s opinion and the associated assurance activities did not include information regarding SASB and TCFd requirements. Furthermore, the limited as- surance activity did not regard the information required by Ar- ticle 8 of the european Regulation 2020/852 included in the eU Taxonomy section

the presentation of the Statement at the Shareholders Meeting the publication of the Statement on the corporate website to

make it available to all stakeholders in a transparent manner.

REPORTING PRINCIPLES The identification of the contents and the reporting of the Consoli- dated non-Financial Statement have taken the following principles into account:

materiality the Statement describes the main economic, so- cial, and environmental impacts directly linked to Moncler and Stone Island activities, considered most significant by both the Group and the internal and external stakeholders involved in corporate activities

stakeholder inclusiveness Moncler and Stone Island take in- to account the expectations and interests of all those who, in any capacity, contribute to, or are influenced by, the Group s activities. The Statement provides a description of the Group s main stakeholders and channels of communication

sustainability context the reporting of non-financial results is carried out taking into account the socio-economic con- text in which the Group operates and the issues of greatest relevance to the sector of reference

completeness the reported issues and the scope of report- ing of the Statement are selected so as to allow stakeholders to form a complete opinion on the Group s main economic, social, and environmental impacts

balance the Statement describes Moncler and Stone Island performances in the field of sustainability, reporting on pos- itive trends and results, as well as on the areas requiring fur- ther improvement

comparability data referring to the two previous reporting periods was included and duly indicated in the Statement, to enable the comparison and contextualization of information. Any restatements of previously published comparative data are clearly indicated within the document

accuracy to ensure the accuracy and homogeneity of the reported information, the Statement was based on hard da- ta collected through direct measurements, while limiting the use of estimates as much as possible. estimates, if any, are duly indicated in the document and are based on the best calculation methods currently available

timeliness the Moncler Group s non-Financial Statement is drawn up annually and made public in the same period as the Annual Report

reliability all data and information reported were validated by the Sustainability data Owners and processed based on documented evidence

clarity the Moncler Group s non-Financial Statement con- tains information presented in a manner that is easily com- prehensible and accessible to all stakeholders.

This is the english translation of the original Italian document dichi- arazione Consolidata non-Finanziaria 2023 . In any case of discrep- ancy between the english and the Italian versions, the original Italian document is to be given priority of interpretation for legal purposes.