257 APPendIx256 APPendIx MONCLER GROUP 2023

MATERIAL TOPIC: PRODUCT QUALITY AND SAFETY

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 57; 63-64; 145-146; 168-170;240 GRI 416: Customer Health 416-1 Assessment of the health and safety nFS pp. 145-146; 168-170 and Safety (2016) impacts of product and service categories 416-2 Incidents of non-compliance nFS page 240 concerning the health and safety impacts of products and services MATERIAL TOPIC: CLIENT EXPERIENCE AND COMMUNITY ENGAGEMENT

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 63-64; 140-142; 143-144 GRI 417: Marketing 417-2 Incidents of non-compliance nFS page 240 and Labelling (2016) concerning product and service information and labelling 417-3 Incidents of non-compliance nFS page 240 concerning marketing communications MATERIAL TOPIC: TRACEABILITY

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 63-64; 72; 136-139 MATERIAL TOPIC: PARTNERSHIP FOR SUSTAINABLE DEVELOPMENT

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 63-64; 67-68; 135-136 MATERIAL TOPIC: DATA PROTECTION & CYBERSECURITY

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 57; 145; 240-241 GRI 418: Customer Privacy (2016) 418-1 Substantiated complaints concerning nFS pp. 145; 240-241 breaches of customer privacy and losses of customer data ADDITIONAL GRI INDICATORS

GRI 205: Anti-corruption (2016) 205-1 Operations assessed for risks nFS pp. 50; 52-53; 57 related to corruption 205-2 Communication and training about nFS pp. 53; 98 anti-corruption policies and procedures 205-3 Confirmed incidents of corruption nFS page 53 and actions taken GRI 206: Anti-competitive 206-1 Legal actions for anti-competitive nFS pp. 143-144; 240 Behaviour (2016) behaviour, anti-trust, and monopoly practices GRI 207: Tax (2019) 207-1 Approach to taxes nFS pp. 241-243 207-2 Tax governance, control, nFS pp. 241-242 and risk management 207-3 Stakeholder engagement and nFS pp. 241-242 management of concerns related to tax 207-4 Country-by-country reporting nFS page 243 GRI 402: Labour/ 402-1 Minimum notice periods nFS page 111 Management Relations (2016) regarding operational changes GRI 407: Freedom of Association 407-1 Operations and suppliers in which the nFS page 111 and Collective Bargaining (2016) right to freedom of association and collective bargaining may be at risk GRI 415: Public Policy (2016) 415-1 Political contributions nFS page 68

MATERIAL TOPIC: HEALTH, SAFETY AND WELL-BEING

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 57; 63-64; 97-99; 108-110; 236-237 GRI 403: Occupational 403-1 Occupational health and safety nFS pp. 108-110 Health and Safety (2018) management system 403-2 Hazard identification, risk assessment, nFS pp. 108-110 and incident investigation 403-3 Occupational health services nFS pp. 108-110 403-4 Worker participation, consultation, nFS pp. 110-112 and communication on occupational There are no formal committees in this area health and safety 403-5 Worker training on occupational nFS pp. 97-99; 110-111 health and safety 403-6 Promotion of worker health nFS pp. 108-110 403-7 Prevention and mitigation of nFS pp. 108-110 occupational health and safety impacts directly linked by business relationships 403-8 Workers covered by an occupational nFS page 108 health and safety management system 403-9 Work-related injuries nFS pp. 110; 236-237 403-10 Work-related ill health no cases of occupational diseases were recorded in 2023 MATERIAL TOPIC: EMPLOYEE PERFORMANCE AND DEVELOPMENT

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 55; 63-64; 75; 97-100; 103 GRI 404: Training and Education (2016) 404-1 Average hours of training nFS pp. 97; 236 per year per employee 404-3 Percentage of employees receiving nFS page 104 regular performance and career development reviews MATERIAL TOPIC: DIVERSITY, EQUITY AND INCLUSION

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 47; 48; 56; 64; 74-75; 90-91; 105-107; 230-235 GRI 405: Diversity and Equal 405-1 diversity of governance bodies nFS pp. 47-48; 74-75; 107; 230-235 Opportunity (2016) and employees 405-2 Ratio of basic salary and remuneration nFS pp. 107; 235 of women to men GRI 406: Non-discrimination (2016) 406-1 Incidents of discrimination and nFS page 52 corrective actions taken MATERIAL TOPIC: GIVE BACK FOR SOCIAL DEVELOPMENT

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 63-64; 76; 100; 212-216 GRI 413: Local Communities (2016) 413-1 Operations with local community nFS pp. 76; 100; 212-216 engagement, impact assessments, and development programs 413-2 Operations with significant actual nFS pp. 103-258 and potential negative impacts on local communities MATERIAL TOPIC: ANIMAL WELFARE

GRI 3 - Material topics 2021 3-3 Management of material topics nFS pp. 56-57; 63-64; 71-72; 136-139; 170 GRI 414: Supplier Social 414-1 new suppliers that were nFS pp. 128-129; 131-132 Assessment (2016) screened using social criteria 414-2 negative social impacts in the nFS pp. 55; 72; 134-135; 135-136; 170 supply chain and actions taken

GRI STANDARDS DISCLOSURE LOCATION OMISSION GRI STANDARDS DISCLOSURE LOCATION OMISSION