245 APPendIx244 APPendIx MONCLER GROUP 2023

EU TAXONOMY Regulation (eU) 2020/852 introduced the Taxonomy into the eu- ropean regulatory system to determine whether economic activi- ty can be considered environmentally sustainable and to stimulate transparency in green finance transactions by identifying the de- gree of environmental sustainability of an investment.

environmentally friendly economic activities are assessed on the basis of whether they contribute to six environmental objectives: 1 climate change mitigation 2 climate change adaptation 3 sustainable use and protection of water and marine resources 4 transition to the circular economy, including with regards to

the reduction and recycling of waste 5 pollution prevention and control 6 protection and restoration of biodiversity and ecosystems.

To be considered environmentally sustainable, activities must meet specific criteria including: contributing positively to at least one of the six environmental objectives; not having negative impacts on any of the other objective (dnSH - do not Significantly Harm criterion); being carried out in accordance with minimum social guarantees; and complying with the technical criteria identified by delegated acts adopted by the european Commission.

In particular, for the 2023 reporting year, Regulation (eU) 2020/852 requires information to be provided on the share of turn- over, capital expenditures (Capex) or operating expenses (Opex) associated with economic activities eligible and aligned with the Taxonomy criteria.

With reference to the disclosure pursuant to Art. 8, para- graphs 6 and 7 of Regulation (eU) 2021/2178, which requires the use of the forms set out in Annex xII for reporting activities related to nuclear energy and fossil fuels, all the models have been omitted as they are not representative of the company s business activities.

CALCULATION METHODOLOGY AND RESULTS OF THE INDICATORS PROVIDED FOR IN THE TAXONOMY REGULATION

TURNOVER Based on the interpretation of the current applicable requirements, the Group assessed that its main commercial activities are not in- cluded among those currently identified by the regulations of ref- erence for the environmental objectives mentioned above, and consequently are not considered as eligible on the date of prepa- ration of this document.

For the calculation of the turnover indicator the consolidated net turnover was used as the denominator. With regard to the nu- merator, in view of the above-mentioned considerations and of the interpretation of the Taxonomy Regulation, at the date of publica- tion of this document, no part of the turnover obtained from the sale of products or services associated with economic activities con- sidered eligible, and aligned, in relation to the objectives of the Tax- onomy has been identified.

Template Proportion of turnover from products or services associated with Taxonomy-aligned economic activities Disclosure covering year 2023

Financial year 2023 2023 Substantial contribution criteria DNSH criteria ( Does Not Significantly Harm )

Economic Activities Code Turnover

Proportion of

Turnover, year 2023

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Proportion of Taxonomy aligned (A.1.)

or eligible (A.2.)

turnover, year 2022

Category enabling activity

Category transitional

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A. TAXONOMY-ELIGIBLE ACTIVITIES A.1. Environmentally sustainable activities (Taxonomy-aligned) Turnover of environmentally sustainable activities

(Taxonomy-aligned) (A.1) 0.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

of which enabling 0.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% E

of which transitional 0.00 0.0% 0.0% 0.0% T

A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) Turnover of Taxonomy eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

0.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

A. Turnover of Taxonomy-eligible activities (A.1+A.2) 0.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

B. TAXONOMY-NON-ELIGIBLE ACTIVITIES

Turnover of Taxonomy non-eligible activities 2,984.22 100.0%

TOTAL 2,984.22 100.0%

PROPORTION OF TURNOVER FROM PRODUCTS OR SERVICES ASSOCIATED WITH TAXONOMY ALIGNED ECONOMIC ACTIVITIES DISCLOSURE COVERING YEAR 2023 TEMPLATE - PROPORTION OF TURNOVER FROM PRODUCTS OR SERVICES ASSOCIATED WITH

AXONOMY ALIGNED ECONOMIC ACTIVITIES DISCLOSURE COVERING YEAR 2023