Cellnex
Communications Equipment
Spain
ESRS disclosure: ESRS ESRS 2 \ DR IRO-2 \ Paragraph 59
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- Provide a detailed explanation of the methodology employed to determine the material information for disclosure concerning material impacts, risks, and opportunities. This should include any thresholds applied and the criteria from ESRS 1 section 3.2 regarding material matters and materiality of information that have been implemented.
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Question Id: IRO-2_13
The methodology used for the double materiality assessment 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%