Cellnex
Communications Equipment
Spain
ESRS disclosure: IRO-2_02
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- 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
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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. This list should specify the page numbers and/or paragraphs where each related disclosure is located within the sustainability statement. Additionally, present a table of all datapoints derived from other EU legislation, as outlined in Appendix B of this standard, indicating their location in the sustainability statement. For datapoints assessed as not material, clearly mark them as "Not material" in accordance with ESRS 1 paragraph 35.
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Question Id: IRO-2_02
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%