247 APPendIx246 APPendIx MONCLER GROUP 2023
Template Proportion of OpEx 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 OpEx Proportion of OpEx, year 2023
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Proportion of Taxonomy
aligned (A.1.) or -eligible (A.2.)
OpEx, year 2022
Category enabling activity
Category transitional
activity
Text Mln % Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL Y/N Y/N Y/N Y/N Y/N Y/N Y/N % E T
A. TAXONOMY-ELIGIBLE ACTIVITIES
A.1. Environmentally sustainable activities (Taxonomy-aligned)
Renovation of existing buildings CCM 7.2 0.83 16.6% Y N/EL N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 14.3% T
OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) 0.83 16.6% 16.6% 0.0% 0.0% 0.0% 0.0% 0.0% Y Y Y Y Y Y Y 14.3%
of which enabling 0.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Y Y Y Y Y Y Y 0.0% E
of which transitional 0.83 16.6% 16.6% Y Y Y Y Y Y Y 14.3% T
A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)
OpEx 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. OpEx of Taxonomy eligible activities (A.1+A.2) 0.83 16.6% 16.6% 0.0% 0.0% 0.0% 0.0% 0.0% 14.3%
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES
OpEx of Taxonomy non-eligible activities 4.15 83.4%
TOTAL 4.98 100%
OPEX When calculating the operating expenditures (Opex) indicator, the denominator comprises all the non-capitalised direct costs relat- ed to research and development, maintenance and repair, as well as any other direct expenses connected to the daily maintenance of property, plant and equipment of the company or third parties to which such tasks are outsourced, necessary to ensure the contin- uous and effective functioning of such assets. expenses relating to the daily operation of property, plant and equipment such as raw materials, cost of employees using the machine, electricity or flu- ids necessary for the operation of such assets were not included.
The numerator comprises the costs included in the denom- inator relating to the purchase of output from eligible and aligned economic activities according to the Taxonomy and/or relating to the measures implemented to enable a reduction of CO2 emissions in the atmosphere: in particular, costs of maintenance activities to ensure the functioning of energy systems for energy efficiency and to reduce the energy consumption of company sites were included, and thus attributable to economic activity classified as 7.2 Reno- vation of existing buildings in Regulation (eU) 2020/852.
PROPORTION OF OPEX FROM PRODUCTS OR SERVICES ASSOCIATED WITH TAXONOMY ALIGNED ECONOMIC ACTIVITIES DISCLOSURE COVERING THE YEAR 202321 TEMPLATE - PROPORTION OF OPEX FROM PRODUCTS OR SERVICES ASSOCIATED WITH
AXONOMY ALIGNED ECON MIC ACTIVITIES DISCLOSURE COVERING YEAR 2023
CAPEX For the capital expenditures (Capex) indicator calculation, the de- nominator considered the increases in tangible fixed assets and intangible assets during the year, before depreciation and any re- valuations, including those arising from restatements and reduc- tions in value, for the year in question, and excluding changes in fair value. In particular, the denominator includes acquisitions of tangi- ble fixed assets (IAS 16), intangible assets (IAS 38) and assets for rights of use (IFRS 16).
With regards to the numerator, increases in fixed assets linked to the purchase of output from economic activities included in the Taxonomy and/or relating to the measures implemented to al- low a reduction in CO2 emissions in the atmosphere were consid- ered eligible, mainly investments in construction works associated with the opening of new stores and the expansion and renovation of corporate sites and existing stores and, in particular, for increas- ing energy efficiency and reducing energy consumption by these properties, thus attributable to economic activity classified as 7.2 Renovation of existing buildings in Regulation (eU) 2020/852. In particular, the alignment analysis was carried out by verifying the adherence of all of the aforementioned building work to the tech- nical screening requirements, do not Significant Harm (dnSH) criteria, and minimum safeguards related to the climate change miti- gation objective (considered most relevant to the Group) set forth in the regulations. Analyses to verify alignment with the requirements of the Taxonomy consider the integration of energy efficiency re- quirements at all directly operated locations in line with the targets of the Group s Sustainability Plan and the guidelines implemented by the Group for the design of new store openings, relocations and new corporate constructions, which include the integration of cri- teria for obtaining Leed certification. In addition, a project has been launched, with the support of a specialized third party, aimed at monitoring and certifying the adherence of each construction ac- tivity carried out by the Group to the requirements of the Taxonomy. The project will be brought up to full capacity in 2024.
Template Proportion of CapEx 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 CapEx Proportion of CapEx, year 2023
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Proportion of Taxonomy
aligned (A.1.) or eligible (A.2.) CapEx, year
2022
Category enabling activity
Category transitional
activity
Text Mln % Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL Y/N Y/N Y/N Y/N Y/N Y/N Y/N % E T
A. TAXONOMY-ELIGIBLE ACTIVITIES A.1. Environmentally sustainable activities (Taxonomy-aligned)
Renovation of existing buildings CCM 7.2 24.27 7.4% Y N/EL N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 7.8% T
CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) 24.27 7.4% 7.4% 0.0% 0.0% 0.0% 0.0% 0.0% Y Y Y Y Y Y Y 7.8%
of which enabling 0.00 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Y Y Y Y Y Y Y 0.0% E
of which transitional 24.27 7.4% 7.4%
Y Y Y Y Y Y Y 7.8% T
A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)
CapEx 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. CapEx of Taxonomy eligible activities (A.1+A.2) 24.27 7.4% 7.4% 0.0% 0.0% 0.0% 0.0% 0.0%
7.8%
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES
CapEx of Taxonomy non-eligible activities 303.56 92.26%
TOTAL 327.83 100.0%
PROPORTION OF CAPEX FROM PRODUCTS OR SERVICES ASSOCIATED WITH TAXONOMY ALIGNED ECONOMIC ACTIVITIES DISCLOSURE COVERING THE YEAR 2023 TEMPLATE - PROPORTION OF CAPEX FROM PRODUCTS OR SERVICES ASSOCIATED WITH
AXONOMY ALIGNED ECONOMIC ACTIVITIES DISCLOSURE COVERING YEAR 2023
21 The methodology for calculating the share of operating expenses (Opex) associated with taxonomy-eligible economic activities was revised during 2023, so the figure has been updated from that reported in the Consolidated non-financial Statement 2022.
