Cellnex adheres to the time horizons mandated by the CSRD throughout its non-financial information and sustainability information statement, except for the sections addressing climate scenario analyses. For these sections, the following definitions are used: Short-term: 0–5 years. Medium-term: 5–10 years. Long-term: more than 10 years.

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.