Provide a detailed explanation of how the newly established baseline value influences the revised target, its attainment, and the depiction of progress over time. Ensure that any changes to the baseline value or base year are justified by significant alterations in either the target or the reporting boundary. Additionally, confirm that the selected base year for new targets does not precede the first reporting year of the new target period by more than three years, to maintain comparability.

Question

Accepted Answer

According to the GHG Protocol, the carbon footprint data reported for years 2020 and 2023 has been recalculated according to the reporting year perimeter, taking into account 2020 as base year.

Cellnex

ESRS disclosure: E1-4_21

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