Cellnex
Communications Equipment
Spain
ESRS disclosure: IRO-2_01
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- 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%