Cellnex
ESRS disclosure: ESRS ESRS 2 \ DR IRO-1
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- 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%
- 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%
- Provide a detailed description of the process your company employs to identify, assess, prioritize, and monitor potential and actual impacts on people and the environment. This should include an explanation of whether and how this process focuses on specific activities, business relationships, geographies, or other factors that lead to an increased risk of adverse impacts, as informed by your due diligence procedures.
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Question Id: IRO-1_03
The process begins 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: 85%
- Provide a comprehensive description 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 and include an explanation of whether and how this process considers impacts arising from your own operations or as a result of your business relationships.
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Question Id: IRO-1_04
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%
- 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.
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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%
- Provide a detailed explanation 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 and include an account of how negative impacts are prioritized based on their relative severity and likelihood. Additionally, if applicable, describe how positive impacts are prioritized based on their relative scale, scope, and likelihood. Clarify how these processes determine which sustainability matters are deemed material for reporting purposes, referencing any qualitative or quantitative thresholds and other criteria as outlined in ESRS 1 section 3.4 on Impact Materiality.
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Question Id: IRO-1_06
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%
- Provide a comprehensive overview of the process employed to identify, assess, prioritize, and monitor risks and opportunities that may have financial effects. Include a detailed description of the methodologies and criteria used in this process, ensuring clarity on how material impacts are determined and managed.
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Question Id: IRO-1_07
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%
- Provide a detailed account of the methodology employed to identify, evaluate, prioritize, and monitor risks and opportunities with potential financial implications. Include an explanation of how the organization has integrated the relationships between its impacts and dependencies with the risks and opportunities that may emerge from these impacts and dependencies.
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Question Id: IRO-1_08
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%
- Provide a detailed account of the methodology employed to identify, assess, prioritize, and monitor risks and opportunities that could potentially impact financial outcomes. This disclosure must encompass an explanation of how the likelihood, magnitude, and nature of the effects of identified risks and opportunities are evaluated, including any qualitative or quantitative thresholds and criteria utilized, as stipulated by ESRS 1 section 3.5 on Financial Materiality.
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Question Id: IRO-1_09
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%
- Provide a detailed account of the methodology employed to identify, evaluate, prioritize, and monitor risks and opportunities with potential financial implications. Specifically, elucidate how sustainability-related risks are prioritized in comparison to other risk categories, including the application of risk-assessment tools.
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Question Id: IRO-1_10
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: 65%