Cellnex
Communications Equipment
Spain
ESRS disclosure: ESRS ESRS 2 \ DR IRO-2
Tags Tree
Selected: 0
No matching results found.
- 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.
-
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%
- 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.
-
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%
- 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.
-
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%