255 APPendIx254 APPendIx MONCLER GROUP 2023

MATERIAL TOPIC: RESPONSIBLE SOURCING

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 60-61; 62; 64; 68; 71; 72; 128-129; 131-136; 139; 168-170 GRI 308: Supplier 308-1 new suppliers that were screened nFS pp. 72; 131-132 Environmental Assessment (2016) using environmental criteria 308-2 negative environmental impacts in nFS pp. 60-61; 62; 68; 71; 131-136; 168-170 the supply chain and actions taken GRI 204: Procurement Practices (2016) 204-1 Proportion of spending on local suppliers nFS pp. 127-129 GRI 414: Supplier 414-1 new suppliers that were screened nFS pp. 128-129; 131-132; 132-134 Social Assessment (2016) using social criteria 414-2 negative social impacts in the supply nFS pp. 55; 72; 134-135; 136-139 chain and actions taken MATERIAL TOPIC: WATER

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 56; 63-64; 71-72; 196-197 GRI 303: Water and Effluents (2018) 303-1 Interactions with water as The Group s direct water consumption relates mainly a shared resource to sanitation and, for Stone Island, to the production activities of the dye departments. For Moncler, the water used is neither reused nor recycled 303-2 Management of water direct water discharges are comparable to those discharge-related impacts of residential buildings and are therefore drained into the sewage system 303-3 Water withdrawal nFS pp. 196-197 The main source of water supply for the Group is water mains. Stone Island s dyeing department draws from an artesian well. during the reporting period water consumption amounted to approximately 71,000 m3 303-4 Water discharge nFS page 196 303-5 Water consumption nFS pp. 196-197 MATERIAL TOPIC: BIODIVERSITY

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 56; 63-64; 71-72; 158-159 GRI 304: Biodiversity (2016) 304-2 Significant impacts of activities, nFS pp. 198-199 products, and services on biodiversity MATERIAL TOPIC: WASTE

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 56; 63-64; 196-197; 238 GRI 306 Waste (2020) 306-1 Waste generation and significant nFS pp. 56; 196-197; 238 waste-related impacts 306-2 Management of significant nFS pp. 56; 162; 163; 238 waste-related impacts 306-3 Waste generated nFS pp. 196-197; 238 306-4 Waste diverted from disposal nFS pp. 162-163; 197; 238 306-5 Waste directed to disposal nFS pp. 197; 238 MATERIAL TOPIC: EMPLOYEE EXPERIENCE

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 55; 63-64; 74-75; 94; 101-102; 110; 232-233; 240 GRI 401: Employment (2016) 401-1 new employee hires and nFS pp. 94; 232-233 employee turnover 401-2 Benefits provided to full-time nFS pp. 101-104 employees that are not provided to temporary or part-time employees 401-3 Parental leave nFS pp. 74; 106; 111-112; 240

2-22 Statement on sustainable nFS page 13 development strategy 2-23 Policy commitments nFS pp. 46-47; 50-52; 54-58; 74-75; 95; 108-109; 131; 145-146; 184 2-24 embedding policy commitments nFS pp. 46-47; 50-52; 55-58; 74-75; 95; 97-100; 108-109; 131; 145-146; 184 2-25 Processes to remediate negative impacts nFS pp. 58-62; 69-76 2-26 Mechanisms for seeking advice nFS pp. 50-52; 55; 76; 241-242 and raising concerns Ce (Paragraph: Reporting breaches of the Code of ethics) 2-27 Compliance with laws and regulations nFS page 240 There were no fines or monetary sanctions for non-compliance with applicable environmental laws and/or regulations 2-28 Membership in associations nFS pp. 67-69; 144 2-29 Approach to stakeholder engagement nFS pp. 63-64; 65-66 2-30 Collective bargaining agreements nFS page 111 MATERIAL TOPICS

GRI 3 - Material topics - 2021 version 3-1 Process to determine material topics nFS pp. 45-46 3-2 List of material topics nFS page 46 MATERIAL TOPIC: ECONOMIC PERFORMANCE

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 29-33; 54-55; 55-58; 58-62; 63-64; 93-94; 100-101 GRI-201: Economic Performance (2016) 201-1 direct economic value generated nFS pp. 32-33 and distributed 201-2 Financial implications and other risks nFS pp. 56-57; 58-62 and opportunities due to climate change GRI 202: Market Presence (2016) 202-1 Ratio of standard basic wages nFS page 100 per gender to local minimum wage 202-2 Proportion of senior management nFS pp. 93-94 taken from the local community MATERIAL TOPIC: INNOVATION, CIRCULAR ECONOMY AND PREFERRED MATERIALS

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 63-64; 72; 161-164; 164-169; 238 GRI-301 Materials (2016) 301-1 Materials used by weight or volume nFS pp. 72; 164-169; 238 301-2 Recycled input materials used nFS pp. 72; 161-164; 164-165; 238 MATERIAL TOPIC: PACKAGING

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 63-64; 164-169 GRI-301 Materials (2016) 301-1 Materials used by weight or volume nFS pp. 164-169 301-2 Recycled input materials used nFS pp. 164-169 MATERIAL TOPIC: CLIMATE CHANGE

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 56-57; 58-55; 63-64; 71-72; 182-184; 238-239 GRI 302: Energy (2016) 302-1 energy consumption within nFS pp. 71; 186; 238 the organisation 302-3 energy intensity nFS pp. 186; 238 302-4 Reduction of energy consumption nFS pp. 185-190 GRI 305: Emissions (2016) 305-1 direct (Scope 1) GHG emissions nFS pp. 187; 239 305-2 energy indirect GHG emissions (Scope 2) nFS pp. 187; 239 305-3 Other indirect (Scope 3) GHG emissions nFS pp. 191-192; 239 305-4 GHG emissions intensity nFS pp. 187; 239 305-5 Reduction of GHG emissions nFS pp. 187-190; 193-195 305-6 emissions of ozone-depleting no refrigerant gas dispersions occurred in the Group s corporate substances (OdS) offices, logistics and production centres during 2023. 305-7 nitrogen oxides (nOx), sulphur oxides Given the Moncler Group s business model, there (SOx), and other significant air emissions are no known significant emissions at this time

GRI STANDARDS DISCLOSURE LOCATION OMISSION GRI STANDARDS DISCLOSURE LOCATION OMISSION