GUIDE TO THE REPORT

REPORTING STANDARDS

The Consolidated Non-Financial Statement 2020 of the Mon- cler Group (hereinafter also Non-Financial Statement or Statement ) is drawn up in compliance with article 4 of Ital- ian Legislative Decree 254/2016 (hereinafter also Decree ), and contains information on environmental, social, personnel, human rights, and anti-corruption issues. This information is intended to deliver a clear understanding of the activities car- ried out by the Group and their impact, and of the Group s performance and results achieved.

The Statement is published annually, and is prepared in accordance with the core option of the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) issued by the Global Reporting Initiative (GRI) to date, the most widely used and recognized standards at international level for sustainability reporting. To facilitate the search for information, a GRI Content Index is provided from page 205.

The Non-Financial Statement follows the principle of mate- riality, as provided for by the relevant regulations and character- izing the GRI Standards. The topics discussed in this Statement are those that, following a materiality analysis and assessment as described on pages 58-59, were considered relevant, as they are able to reflect the social and environmental impacts of the Group s activities, or influence the decisions of its stakeholders.

In order to continue to improve the transparency of the ESG (Environmental Social Governance) performance and fa- cilitate the comparability of the data and information provid- ed to different stakeholders, starting from this year Moncler has also begun to consider some indicators provided by Sus- tainability Accounting Standards Board (SASB) with the aim of gradually expanding disclosures in subsequent publications.

SCOPE OF REPORTING

The qualitative and quantitative data and information con- tained in the Consolidated Non-Financial Statement 2020 refers to the performance of the Moncler Group (also the Group, Moncler or the Company) for the year ended 31 De- cember 2020. As provided for by article 4 of Legislative De- cree 254/2016, this Statement includes the data of the Parent Company (Moncler S.p.A.) and of its fully consolidated subsidi- aries. Any limitations to the scope of reporting have been duly indicated in the document. In order to enable data compara- bility over time, figures were also provided (where available) for previous years.

REPORTING PROCESS

The preparation of the Moncler Group Consolidated Non-Fi- nancial Statement 2020 was based on a structured process entailing: the involvement of all Company units and departments

responsible for the relevant areas and related data as well as information subject to the Group s non-financial reporting. Since 2017, Sustainability Data Owners have been operative. These positions are responsible for the data and information relating to their area that are pub- lished in the Consolidated Non-financial Statement, and for achieving the objectives contained in the Sustainabil- ity Plan for the relevant topics. The data and information included in the Statement are derived from a non-finan- cial reporting system (data collection forms), specifically implemented to meet the requirements of the Decree and GRI Standards, and, for certain data, from the corporate information system used for Group management and ac- counting;

the approval of the Statement by the Board of Directors, convened to approve the draft Financial Statements for the 2020 financial year, following examination by the Control, Risks, and Sustainability Committee;

the issue of an assurance report on the Statement by in- dependent auditor KPMG following a limited assurance engagement;

the presentation of the Statement at the Shareholders Meeting;

the publication of the Statement on the corporate websi- te to make it available to all stakeholders in a transparent manner.

189CONSOLIDATED NON FINANCIAL STATEMENT 2020188 APPENDIX