Cellnex
ESRS disclosure
Tags Tree
- ESRS ESRS 2ESRS 2 Framework
- ESRS E1Climate Remuneration Disclosure
- ESRS E4Material Sites Disclosure
- ESRS S1Workforce Impact Disclosure
- ESRS S2Value Chain Workers Scope
- ESRS G1Governance Disclosure
- Provide detailed information regarding the sources of measurement uncertainty for each quantitative metric and monetary amount identified. This includes any dependencies on future events, measurement techniques, or the availability and quality of data from the entity's upstream and/or downstream value chain, as stipulated in ESRS 1 section 7.2.
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Question Id: BP-2_08
The sources of measurement uncertainty include reliance on incomplete ecological assessments, variability in supplier data, and potential changes in future regulatory frameworks.
Report Date: 4Q2024Relevance: 85%
- Disclose the assumptions, approximations, and judgments made in measuring each quantitative metric and monetary amount identified, as required by ESRS 1 section 7.2 on sources of estimation and outcome uncertainty.
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Question Id: BP-2_09
In 2024, Cellnex updated its sustainability reporting methodologies to align with the CSRD requirements, introducing several key refinements. Metrics and methodologies were also redefined to enhance alignment with internationally recognized frameworks, improving the precision and reliability of reported data.
Report Date: 4Q2024Relevance: 60%
- Provide a detailed explanation of any changes in the preparation or presentation of sustainability information compared to previous reporting periods. Include the reasons for these changes and justify why the new metrics offer more useful information.
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Question Id: BP-2_10
In 2024, Cellnex updated its sustainability reporting methodologies to align with the CSRD requirements, introducing several key refinements. Metrics and methodologies were also redefined to enhance alignment with internationally recognized frameworks, improving the precision and reliability of reported data. Comparative figures for prior periods, such as water consumption and energy use, were recalibrated according to the carbon footprint recalculation.
Report Date: 4Q2024Relevance: 85%
- Provide a detailed disclosure of any corrections made for material prior period errors identified in the sustainability statement, as per ESRS 1 section 7.5. Include the correction for each prior period to the extent practicable.
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Question Id: BP-2_14
Cellnex has reviewed its sustainability reporting for prior periods and confirms that no material errors have been identified. All disclosures have been prepared in accordance with applicable reporting standards, ensuring accuracy and transparency. As a result, no corrections or restatements are required under ESRS 1 section 7.5.
Report Date: 4Q2024Relevance: 75%
- Provide a detailed explanation of the circumstances that render the correction of material prior period errors impracticable, as identified in accordance with ESRS 1 section 7.5 on Reporting errors in prior periods.
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Question Id: BP-2_15
Cellnex has reviewed its sustainability reporting for prior periods and confirms that no material errors have been identified. All disclosures have been prepared in accordance with applicable reporting standards, ensuring accuracy and transparency. As a result, no corrections or restatements are required under ESRS 1 section 7.5.
Report Date: 4Q2024Relevance: 50%
- Has the undertaking incorporated information from other legislation or generally accepted sustainability reporting standards and frameworks into its sustainability statement? If so, disclose this fact. Additionally, if there is a partial application of such standards or frameworks, provide a precise reference to the specific paragraphs applied.
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Question Id: BP-2_16
Cellnex integrates information from several external reporting frameworks. Key references include GRI Standards, which mainly apply to the necessary contents for responding to the requirements of Law 11/2018 that are not included in the ESRS, such as information related to taxes, or Cellnex’s specific topics.
Report Date: 4Q2024Relevance: 85%
- Does the undertaking's sustainability statement include information derived from other legislation or generally accepted sustainability reporting standards and frameworks, in addition to the information prescribed by ESRS? If so, disclose this fact and, in instances of partial application, provide a precise reference to the specific paragraphs of the standard or framework applied.
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Question Id: BP-2_17
Cellnex integrates information from several external reporting frameworks. Key references include GRI Standards, which mainly apply to the necessary contents for responding to the requirements of Law 11/2018 that are not included in the ESRS, such as information related to taxes, or Cellnex’s specific topics.
Report Date: 4Q2024Relevance: 85%
- Provide a comprehensive list of the disclosure requirements or specific datapoints mandated by a Disclosure Requirement that have been incorporated by reference, as outlined in ESRS 1 section 9.1 on Incorporation by Reference.
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Question Id: BP-2_20
Cellnex does not incorporate information by reference. All required disclosures are presented directly within this report, providing stakeholders with a complete and easily accessible overview of the company’s sustainability performance.
Report Date: 4Q2024Relevance: 50%
- Has your undertaking or group, which does not exceed an average of 750 employees on its balance sheet date during the financial year, opted to omit information as permitted by the phase-in provisions outlined in Appendix C of ESRS 1? If so, confirm whether the sustainability topics covered by ESRS E4, ESRS S1, ESRS S2, ESRS S3, and ESRS S4 have been assessed as material through your materiality assessment. Furthermore, for each topic deemed material, provide the relevant metrics associated with these sustainability matters.
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Question Id: BP-2_27
Not explicitly mentioned whether the undertaking or group opted to omit information as permitted by the phase-in provisions outlined in Appendix C of ESRS 1.
Report Date: 4Q2024Relevance: 20%
- Provide an explanation of how your company's greenhouse gas emission reduction targets align with the objective of limiting global warming to 1.5°C, as stipulated by the Paris Agreement, in accordance with Disclosure Requirement E1-1 regarding the transition plan for climate change mitigation.
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Question Id: E1-1_02
In line with the Paris Agreement, which aims to limit global warming to well below 2°C and strive to limit it to 1.5°C below pre-industrial levels, priority is given to the development of actions aimed at reducing GHG emissions, in accordance with Cellnex's long-term roadmap, as outlined in its Net-Zero Strategy with specific medium- and long-term objectives, structured to progressively achieve full carbon neutrality across all scopes by 2050.
Report Date: 4Q2024Relevance: 80%