Cellnex
ESRS disclosure: ESRS ESRS 2 \ DR BP-1 \ Paragraph 5 c
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- Provide a detailed account of the extent to which the sustainability statement encompasses the undertaking's upstream and downstream value chain, as stipulated in Disclosure Requirement BP-1 concerning the general basis for preparation of the sustainability statement.
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Question Id: BP-1_04
This report includes, apart from information on the company’s own operations, the material impacts, risks, and opportunities associated with its value chain. This encompasses both the upstream and downstream stages, covering the direct and indirect business relationships of the entity. Information on the value chain is included based on the results of the double materiality assessment, limited to those parts of the value chain where sustainability issues are relevant.
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%