Cellnex
ESRS disclosure: IRO-1_05
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 a detailed account of the process employed to identify, assess, prioritize, and monitor potential and actual impacts on individuals and the environment. This should be informed by the undertaking's due diligence process. Specifically, elucidate whether and how this process incorporates consultation with affected stakeholders to comprehend their potential impacts, as well as engagement with external experts.
-
Question Id: IRO-1_05
The process starts with understanding the ESG context, which involves 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 conducted 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: 65%