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 comprehensive overview of the process your organization employs to identify, assess, prioritize, and monitor potential and actual impacts on people and the environment. This should be informed by your due diligence process. Include an explanation of whether and how this process is implemented.
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Question Id: IRO-1_02
The process involves understanding the ESG context by analyzing the value chain, business activities, relationships, and other contextual information. This includes revising and updating current stakeholders and assessing how business activities impact them. The identification of impacts, risks, and opportunities (IROs) is done by evaluating ESG aspects of the entire value chain and the business. The evaluation of IROs involves assessing impacts, risks, and opportunities using quantitative and qualitative thresholds. The results are validated to identify the most relevant IROs, which form the basis for determining material issues. These themes are aligned with the ESRS to determine the requirements to include in the report.
Report Date: 4Q2024Relevance: 85%