Cellnex
ESRS disclosure
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- Provide a detailed account of the methodology employed to identify, assess, prioritize, and monitor risks and opportunities that could potentially impact financial outcomes. This disclosure must encompass an explanation of how the likelihood, magnitude, and nature of the effects of identified risks and opportunities are evaluated, including any qualitative or quantitative thresholds and criteria utilized, as stipulated by ESRS 1 section 3.5 on Financial Materiality.
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Question Id: IRO-1_09
The process involves understanding the ESG context by analyzing the value chain, business activities, relationships, and other contextual information. This includes revising and updating current stakeholders and assessing how business activities impact them. The identification of impacts, risks, and opportunities (IROs) is done by evaluating ESG aspects of the entire value chain and the business. The evaluation of IROs involves assessing impacts, risks, and opportunities using quantitative and qualitative thresholds. The results are validated to identify the most relevant IROs, which form the basis for determining material issues. These themes are aligned with the ESRS to determine the requirements to include in the report.
Report Date: 4Q2024Relevance: 85%
- Provide a detailed account of the methodology employed to identify, evaluate, prioritize, and monitor risks and opportunities with potential financial implications. Specifically, elucidate how sustainability-related risks are prioritized in comparison to other risk categories, including the application of risk-assessment tools.
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Question Id: IRO-1_10
The process involves understanding the ESG context by analyzing the value chain, business activities, relationships, and other contextual information. This includes revising and updating current stakeholders and assessing how business activities impact them. The identification of impacts, risks, and opportunities (IROs) is done by evaluating ESG aspects of the entire value chain and the business. The evaluation of IROs involves assessing impacts, risks, and opportunities using quantitative and qualitative thresholds. The results are validated to identify the most relevant IROs, which form the basis for determining material issues. These themes are aligned with the ESRS to determine the requirements to include in the report.
Report Date: 4Q2024Relevance: 65%
- Provide a detailed description of the decision-making process and the associated internal control procedures as part of the disclosure requirement IRO-1, which pertains to the identification and assessment of material impacts, risks, and opportunities.
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Question Id: IRO-1_11
The methodology used for the double materiality assessment consists of understanding the ESG context, identifying impacts, risks, and opportunities (IROs), evaluating IROs using quantitative and qualitative thresholds, and validating the results. The objective is to identify the most relevant IROs, which form the basis for determining material issues. These themes are aligned with the ESRS to determine the requirements to include in the report.
Report Date: 4Q2024Relevance: 65%
- Provide a detailed account of the extent to which and how your process for identifying, assessing, and managing impacts and risks is integrated into your overall risk management process. Additionally, explain how this integration is utilized to evaluate your overall risk profile and risk management processes.
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Question Id: IRO-1_12
The process involves understanding the ESG context by analyzing the value chain, business activities, relationships, and other contextual information. This includes revising and updating current stakeholders and assessing how business activities impact them. The identification of impacts, risks, and opportunities (IROs) is done by evaluating ESG aspects of the entire value chain and the business. The evaluation of IROs involves assessing impacts, risks, and opportunities using quantitative and qualitative thresholds. The results are validated to identify the most relevant IROs, which form the basis for determining material issues. These themes are aligned with the ESRS to determine the requirements to include in the report.
Report Date: 4Q2024Relevance: 80%
- Provide a detailed account of the extent to which and how your process for identifying, assessing, and managing opportunities is integrated into your overall management process, as applicable.
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Question Id: IRO-1_13
The process involves understanding the ESG context by analyzing the value chain, business activities, relationships, and other contextual information. This includes revising and updating current stakeholders and assessing how business activities impact them. The identification of impacts, risks, and opportunities (IROs) is done by evaluating ESG aspects of the entire value chain and the business. The evaluation of IROs involves assessing impacts, risks, and opportunities using quantitative and qualitative thresholds. The results are validated to identify the most relevant IROs, which form the basis for determining material issues. These themes are aligned with the ESRS to determine the requirements to include in the report.
Report Date: 4Q2024Relevance: 85%
- Provide a detailed account of the input parameters utilized in the process to identify, assess, and manage material impacts, risks, and opportunities. Include information on data sources, the scope of operations covered, and the level of detail applied in assumptions.
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Question Id: IRO-1_14
The process involves understanding the ESG context by analyzing the value chain, business activities, relationships, and other contextual information. This includes revising and updating current stakeholders and assessing how business activities impact them. The identification of impacts, risks, and opportunities (IROs) is done by evaluating ESG aspects of the entire value chain and the business. The evaluation of IROs involves assessing impacts, risks, and opportunities using quantitative and qualitative thresholds. The results are validated to identify the most relevant IROs, which form the basis for determining material issues. These themes are aligned with the ESRS to determine the requirements to include in the report.
Report Date: 4Q2024Relevance: 60%
- Provide a comprehensive list of the Disclosure Requirements adhered to in the preparation of your sustainability statement, as determined by the materiality assessment outlined in ESRS 1, Chapter 3. Include specific page numbers or paragraphs where these disclosures are located within the sustainability statement. Additionally, furnish a table enumerating all data points derived from other EU legislation, as specified in Appendix B of this standard. Indicate their respective locations in the sustainability statement, and for those deemed non-material, denote "Not material" in accordance with ESRS 1, Paragraph 35.
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Question Id: IRO-2_01
The disclosure requirements adhered to in the preparation of the sustainability statement are listed in the 'Index of regulation CSRD/ESRS'. The specific page numbers where these disclosures are located within the sustainability statement include:
- BP-1: Basis for preparation of sustainability statements - Page 94
- BP-2: Disclosures in relation to specific circumstances - Page 96
- GOV-1: The role of the administrative, management and supervisory bodies - Pages 98, 317
- GOV-2: Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies - Pages 98, 105
- GOV-3: Integration of sustainability-related performance in incentive schemes - Pages 98, 144
- GOV-4: Statement on due diligence - Page 108
- GOV-5: Risk management and internal controls over sustainability reporting - Page 109
- SBM-1: Strategy, business model and value chain - Page 110
- SBM-2: Interests and views of stakeholders - Pages 110, 122, 216, 300
- SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model - Pages 110, 119
- IRO-1: Description of the processes to identify and assess material impacts, risks and opportunities - Page 122
- IRO-2: Disclosure requirements in ESRS covered by the undertaking’s sustainability statement - Pages 122, 372
A table enumerating all data points derived from other EU legislation is not explicitly provided in the images. For those deemed non-material, the document should denote "Not material" in accordance with ESRS 1, Paragraph 35.
Report Date: 4Q2024Relevance: 85%
- Provide a comprehensive list of the Disclosure Requirements adhered to in the preparation of your sustainability statement, as determined by the materiality assessment. This list should specify the page numbers and/or paragraphs where each related disclosure is located within the sustainability statement. Additionally, present a table of all datapoints derived from other EU legislation, as outlined in Appendix B of this standard, indicating their location in the sustainability statement. For datapoints assessed as not material, clearly mark them as "Not material" in accordance with ESRS 1 paragraph 35.
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Question Id: IRO-2_02
The disclosure requirements adhered to in the preparation of the sustainability statement are listed in the 'Index of regulation CSRD/ESRS'. The specific page numbers where these disclosures are located within the sustainability statement include:
- BP-1: Basis for preparation of sustainability statements - Page 94
- BP-2: Disclosures in relation to specific circumstances - Page 96
- GOV-1: The role of the administrative, management and supervisory bodies - Pages 98, 317
- GOV-2: Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies - Pages 98, 105
- GOV-3: Integration of sustainability-related performance in incentive schemes - Pages 98, 144
- GOV-4: Statement on due diligence - Page 108
- GOV-5: Risk management and internal controls over sustainability reporting - Page 109
- SBM-1: Strategy, business model and value chain - Page 110
- SBM-2: Interests and views of stakeholders - Pages 110, 122, 216, 300
- SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model - Pages 110, 119
- IRO-1: Description of the processes to identify and assess material impacts, risks and opportunities - Page 122
- IRO-2: Disclosure requirements in ESRS covered by the undertaking’s sustainability statement - Pages 122, 372
A table enumerating all data points derived from other EU legislation is not explicitly provided in the images. For those deemed non-material, the document should denote "Not material" in accordance with ESRS 1, Paragraph 35.
Report Date: 4Q2024Relevance: 85%
- Provide a detailed explanation of the methodology employed to determine the material information for disclosure concerning material impacts, risks, and opportunities. This should include any thresholds applied and the criteria from ESRS 1 section 3.2 regarding material matters and materiality of information that have been implemented.
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Question Id: IRO-2_13
The methodology used for the double materiality assessment consists of the following steps:
Understanding the ESG context
- Understand and analyze the value chain, business activities, relationships, and other contextual information. This includes a revision and update of current stakeholders, followed by an assessment of how the business activities impact them.
Identification of IROs
- Identify the impacts, risks, and opportunities of ESG aspects of the entire value chain and the business.
IROs Evaluation
- Assess impacts, risks, and opportunities using quantitative and qualitative thresholds.
Results and validation
- The objective was to identify the most relevant IROs, which formed the basis for determining the material issues. As a result, these themes will be aligned with the ESRS and will determine the requirements to include in the report.
Report Date: 4Q2024Relevance: 85%
- Provide detailed information regarding your company's policies designed to manage material impacts, risks, and opportunities associated with your own workforce. Specify whether these policies apply to specific groups within your workforce or encompass the entire workforce, in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters.
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Question Id: S1-1_01
Cellnex is committed to promoting equity, diversity, and inclusion (EDI) in all its operations. Its policies are designed to ensure equal treatment and opportunities, gender equality, equal pay for work of equal value, and to foster diversity at all levels of the organisation. Cellnex implements policies that ensure all employees, regardless of age, race, gender, religion, disability, sexual orientation, political ideology, or social origin, receive fair treatment and have equal opportunities for professional development and growth. This commitment helps mitigate the material risks of inequality in hiring and development, particularly in an industry that is predominantly male, where such inequalities may lead to under-representation of certain groups. This is evidenced in the Equity, Diversity and Inclusion Policy.
Report Date: 4Q2024Relevance: 85%