259 APPendIx258 APPendIx MONCLER GROUP 2023

AUdIT Systematic and documented assessment (by an independent body) to verify compliance with the requirements of a given law/ standard of reference.

BIOdIVeRSITY Biodiversity is all the different kinds of life in one area the variety of animals, plants, fungi, and even microorganisms like bacteria that make up our natural world.

COnCeSSIOnS directly managed mono-brand retail space located on the premis- es of a department store.

dePARTMenT STORe General shop, large- or medium-sized, divided internally into spe- cialist departments.

dOS directly Operated Stores, including Free Standing Stores, Travel Retail Stores, Concessions, and Outlets.

dTC direct-to-consumer distribution channel.

eMeA europe, Middle east and Africa.

dIReCT eMISSIOnS (SCOPe 1) Air polluting emissions originating from combustion processes in- volving equipment controlled or owned by the organization.

IndIReCT eMISSIOnS (SCOPe 2) emissions from the generation of purchased electricity whose physical production occurs outside the company and which is therefore purchased from outside suppliers.

IndIReCT eMISSIOnS (SCOPe 3) Indirect emissions due to the company s activities. This category in- cludes sources of emission that are not under the company s direct control, but whose emissions are indirectly caused by its activities. They are divided into 15 categories according to the indications of the GHG Protocol.

FAÇOn MAnUFACTUReRS Third-party supplier carrying out the cut-make-trim (façon) phase of production according to the industrialized method.

FLAGSHIP STORe Mono-brand retail store that, by size and/or location, conveys the philosophy and image of the brand.

ISO 14001 Voluntary standard developed by the International Organization for Standardization (ISO), defining the requirements of environmental management systems.

ISO 45001 Voluntary standard published by the British Standards Institution, defining the requirements of occupational health and safety man- agement systems.

KPI (KeY PeRFORMAnCe IndICATOR) An indicator that monitors the effectiveness of a process.

neT ZeRO net zero emissions are achieved when greenhouse gases (GHG) produced are balanced overall by the ones absorbed by the eco- systems through neutralisation mechanisms. In particular, to con- tribute to the achievement of net zero emissions, companies have to reduce emissions and neutralise residual emissions.

GLOSSARYIMPACTS OF MATERIAL TOPICS

STRATEGIC PRIORITY MATERIAL TOPIC IMPACT ACT ON CLIMATE & NATURE

Water Potential water consumption in areas with high water stress with consequences for soil and groundwater well-being and the supply capacity of local communities Potential reintroduction into nature of untreated wastewater containing chemicals used in production processes (during production) and/or microplastics (dispersed during washing activities by the final consumer) Biodiversity Potential contribution to the loss of biodiversity resulting from the sourcing of natural resources for the production of raw materials or the performance of productive activities in protected natural areas Climate change direct and indirect GHG emissions from upstream and downstream activities of the organization (Scope 1, 2 and 3) Waste Potential improper disposal of waste in nature, with negative impacts on ecosystems and local communities THINK CIRCULAR & BOLD

Innovation, circular economy Promotion and research of solutions with lower environmental impact and "preferred" materials to be integrated into product design and production, in line with a circular economy perspective (minimize resources used, extend garment life, and promote material recovery) Packaging Potential use of unnecessary packaging, leading to related waste of resources Product quality and safety Potential placing of unsafe products on the market, potentially impacting customer health and environment Potential low customer satisfaction with the expected technical performance of the product BE FAIR

Animal welfare Potential compromise of animal welfare due to insufficient adherence to company protocols and national/international animal welfare principles Responsible sourcing Respect for human rights, labor and the environment along the supply chain by implementing due diligence procedures to protect ethical and social principles Contribution to the development of supplier business models inspired by eSG principles through training and awareness-raising activities and audits Traceability Sharing accurate and clear information on the origin and composition of materials used in garments in order to promote informed purchasing and ensure transparent communication NURTURE UNIQUENESS

Diversity, equity and inclusion Creation of a fair and inclusive work environment Employee experience Creation of an attractive and stimulating work environment for both potential new human resources and for Group s employees Employee performance development and enhancement of workers knowledge and skills and development through training and performance monitoring activities to achieve each person s full potential Health, safety and well-being Potential exposure of employees to occupational injuries and diseases GIVE BACK

Client experience Offering a shopping experience in line with the organization s quality and community engagement standards, with consistency and synergy across client channels Give back for social development Supporting local communities through volunteering or sponsorship activities Partnership for sustainable development Positive impact on environment, society and economy due to supporting and strengthening sustainable development initiatives Data protection and cybersecurity Potential unauthorized third-party access to company systems with possible exfiltration of personal data and confidential information