Cellnex considers the inclusion and participation of stakeholders to be essential to its sustainability efforts. Stakeholders have been fundamental to the ESG Master Plan since its development and continue to play a key role in the company's regular materiality analyses. In addition, stakeholder engagement is embedded in the maintenance of Cellnex's Environmental Management System (ISO 14001), integrated into the Global IMS (Integrated Management System), in which their needs and expectations regarding environmental matters are periodically assessed and channels are implemented to guarantee communication with them. In this sense, it should be noted that the company applies external stakeholder engagement strategies on a national level. Moreover, Cellnex Telecom, Cellnex Spain and the Cellnex Foundation collaborate with the Life Nature Funds to implement measures for conserving agro-steppe habitats and species in the Natura 2000 Network. This project connects Cellnex with key stakeholders, such as the involved NGOs and landowners to collaborate on the conservation and restoration of crucial habitats.

The GBS calculation process involved a scoping exercise, followed by data collection, preparation, calculation, and result interpretation. The selected business lines, adapted to data availability and impact significance, align with those commonly used by Cellnex. These include:

• Business Line: Broadcast, Data centres, Fiber, TIS
• Countries: Austria, Denmark, France, Ireland, Italy, Netherlands, Poland, Portugal, Spain, Switzerland, UK
• Site location: Urban, Rural