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 list of the Disclosure Requirements adhered to in the preparation of your sustainability statement, as determined by the materiality assessment outlined in ESRS 1, Chapter 3. Include specific page numbers or paragraphs where these disclosures are located within the sustainability statement. Additionally, furnish a table enumerating all data points derived from other EU legislation, as specified in Appendix B of this standard. Indicate their respective locations in the sustainability statement, and for those deemed non-material, denote "Not material" in accordance with ESRS 1, Paragraph 35.
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Question Id: IRO-2_01
The disclosure requirements adhered to in the preparation of the sustainability statement are listed in the 'Index of regulation CSRD/ESRS'. The specific page numbers where these disclosures are located within the sustainability statement include:
- BP-1: Basis for preparation of sustainability statements - Page 94
- BP-2: Disclosures in relation to specific circumstances - Page 96
- GOV-1: The role of the administrative, management and supervisory bodies - Pages 98, 317
- GOV-2: Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies - Pages 98, 105
- GOV-3: Integration of sustainability-related performance in incentive schemes - Pages 98, 144
- GOV-4: Statement on due diligence - Page 108
- GOV-5: Risk management and internal controls over sustainability reporting - Page 109
- SBM-1: Strategy, business model and value chain - Page 110
- SBM-2: Interests and views of stakeholders - Pages 110, 122, 216, 300
- SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model - Pages 110, 119
- IRO-1: Description of the processes to identify and assess material impacts, risks and opportunities - Page 122
- IRO-2: Disclosure requirements in ESRS covered by the undertaking’s sustainability statement - Pages 122, 372
A table enumerating all data points derived from other EU legislation is not explicitly provided in the images. For those deemed non-material, the document should denote "Not material" in accordance with ESRS 1, Paragraph 35.
Report Date: 4Q2024Relevance: 85%