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.

Question

Accepted Answer

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.

Cellnex

ESRS disclosure: BP-2_27

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