Cellnex
ESRS disclosure: ESRS ESRS 2 \ DR BP-1
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- Provide information on whether the sustainability statement has been prepared on a consolidated or individual basis, as per Disclosure Requirement BP-1 – General basis for preparation of the sustainability statement.
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Question Id: BP-1_01
The scope of both the financial and sustainability information includes all of the subsidiary companies listed in Appendix I of the Consolidated Financial Statements.
Report Date: 4Q2024Relevance: 85%
- Confirm whether the scope of consolidation for the consolidated sustainability statement aligns with that of the financial statements. If not applicable, declare whether the reporting undertaking is exempt from preparing financial statements or is preparing consolidated sustainability reporting in accordance with Article 48i of Directive 2013/34/EU.
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Question Id: BP-1_02
The scope of both the financial and sustainability information includes all of the subsidiary companies listed in Appendix I of the Consolidated Financial Statements.
Report Date: 4Q2024Relevance: 85%
- 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%
- Provide a detailed account of the risk assessment approach employed, specifically outlining the methodology used for risk prioritization, as per Disclosure Requirement GOV–5 concerning risk management and internal controls over sustainability reporting.
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Question Id: GOV-5_02
Cellnex follows a structured risk assessment methodology aligned with COSO standards, categorizing risks into Strategic, Operational, Financial and Reporting, and Legal and Compliance groups. Sustainability risks are assessed through a double materiality framework, prioritizing them based on likelihood and severity, considering both financial and ESG impacts.
Report Date: 4Q2024Relevance: 85%