Cellnex
Communications Equipment
Spain
ESRS disclosure: ESRS ESRS 2 \ DR GOV-5 \ Paragraph 36 b
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- 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%