253 APPendIx252 APPendIx MONCLER GROUP 2023
The following index is provided to facilitate the search for content related to specific GRI indicators within the document.
The audit firm deloitte & Touche S.p.A. carried out a limited assurance engagement on the Moncler Group s 2023 Consolidated non-Financial Statement providing its overall conclusions thereaf- ter. As regards the scope of activities, please refer to the Statement on the Consolidated non-Financial Statement released by the in- dependent auditor presented on pages 249-252.
LeGend nFS Consolidated non-Financial Statement 2023 AR Annual Report 2023 Ce Code of ethics PRP Procedure Governing Transactions with Related Parties CGR Corporate Governance Report 2023 RR Report on Remuneration
INDEX OF GRI CONTENT IN ACCORDANCE
deCLARATIOn OF USe The Moncler Group has presented a report in accordance with the GRI Standards for the period 1 January 2023 - 31 december 2023.
GRI 1 USed GRI 1 - Fundamental Principles - 2021 version
GRI STANDARDS DISCLOSURE LOCATION OMISSION Requirements omitted Reason Explanation GENERAL INFORMATION
GRI 2 General Disclosures - 2021 version 2-1 Organisational details nFS pp. 28-29; 46; 230-231; 243; 262 2-2 entities included in the organisation s nFS page 230 sustainability reporting 2-3 Reporting period, frequency nFS pp. 230; 262 and contact point The qualitative and quantitative data and information contained in the 2023 Annual Financial Report refer to the period 1 January 2022 - 31 december 2023 2-4 Restatements of information nFS page 231 2-5 external assurance nFS pp. 46; 231; 249-252; 253 2-6 Activities, value chain and nFS pp. 28-29; 32-33; 67-68; 126-128; 140-141; 212-213 other business relationships AR (Paragraphs: Consolidated Statement of Cash Flows; explanatory notes to the Consolidated Financial Statements - The Group and its core business) 2-7 employees nFS pp. 90-94; 232-233; 234 2-8 Workers who are not employees nFS page 94 2-9 Governance structure and composition nFS pp. 46-48; 55; 63-64; 231-232 CGR 2-10 nomination and selection nFS pp. 46-47 of the highest governance body CGR (Paragraph: BOARd OF dIReCTORS - 4.2 Appointment And Substitution; 4.3. Composition; 4.9 Independent directors) 2-11 Chair of the highest governance body nFS pp. 13; 46-47 CGR (Paragraph: BOARd OF dIReCTORS - 4.7 delegated Bodies) 2-12 Role of the highest governance nFS pp. 13; 46-48; 55; 63-64; 68 body in overseeing the management CGR (Paragraphs: BOARd OF dIReCTORS - 4.1 Role of impacts of the Board of directors; 4.6 Functioning Of The Board Of directors. 12. ReLATIOnS WITH SHAReHOLdeRS - 12.1 engagement Policy; 12.3 Activities Performed) 2-13 delegation of responsibility nFS pp. 13; 46-49; 55; 62-64; 68 for managing impacts 2-14 Role of the highest governance nFS pp. 49; 231 body in sustainability reporting CGR (Paragraphs: BOARd OF dIReCTORS - 4.1 Role of the Board of directors; 4.6 Functioning Of The Board Of directors. 9.3 Composition And Functioning Of The Control, Risks And Sustainability Committee) 2-15 Conflicts of interest CGR (Paragraph: 10. InTeReSTS OF dIReCTORS And ReLATed PARTY TRAnSACTIOnS) AR Ce (Paragraphs: Contributions and Sponsorships; Conflicts of Interest) 2-16 Communication of critical concerns nFS pp. 49-52; 55; 55-62 2-17 Collective knowledge of the CGR (Paragraphs: BOARd OF dIReCTORS - 4.1 Role highest governance body of the Board of directors; 4.6 Functioning Of The Board Of directors. 9.3 Composition And Functioning Of The Control, Risks And Sustainability Committee) 2-18 evaluation of the performance CGR (Paragraph: 7. SeLF-ASSeSSMenT And of the highest governance body SUCCeSSIOn OF dIReCTORS APPOInTMenT And ReMUneRATIOn COMMITTee 7.1 Board Review) 2-19 Remuneration policies nFS page 110 RR 2-20 Process to determine remuneration nFS page 110 RR 2-21 Annual total compensation ratio nFS page 110
GRI CONTENT INDEXSTATEMENT OF ASSURANCE
