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.

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.