Cellnex
ESRS disclosure: ESRS ESRS 2 \ DR BP-1
Tags Tree
- ESRS ESRS 2ESRS 2 Framework
- ESRS E1Climate Remuneration Disclosure
- ESRS E2Pollution Management
- ESRS E3Water & Marine Resources
- ESRS E4Material Sites Disclosure
- ESRS E5Resource Use & Circular Economy
- ESRS S1Workforce Impact Disclosure
- ESRS S2Value Chain Workers Scope
- ESRS S3Affected Communities Disclosure
- ESRS S4Consumer Impact Disclosure
- ESRS G1Governance Disclosure
- 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 description of the methodologies and assumptions applied in the process to identify and assess material impacts, risks, and opportunities as per Disclosure Requirement IRO-1.
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Question Id: IRO-1_01
The methodology used for the double materiality assessment is outlined below and consists of the following steps:
Understanding the ESG context:
- Understand and analyze the value chain, business activities, relationships, and other contextual information. This includes a revision and update of current stakeholders, followed by an assessment of how the business activities impact them.
Identification of IROs:
- Identify the impacts, risks, and opportunities of ESG aspects of the entire value chain and the business.
IROs Evaluation:
- Assess impacts, risks, and opportunities using quantitative and qualitative thresholds.
Results and validation:
- The objective was to identify the most relevant IROs, which formed the basis for determining the material issues. As a result, these themes will be aligned with the ESRS and will determine the requirements to include in the report.
Report Date: 4Q2024Relevance: 85%