Cellnex is deeply committed to upholding human rights across all operations. The company’s Human Rights Policy is designed to ensure that all employees are treated with dignity and respect, and that their fundamental rights are protected. The Human Rights Policy applies to all of Cellnex's global operations. It covers all activities within the company’s value chain - both upstream and downstream- across diverse geographies. The policy is designed to safeguard the human rights of all stakeholders, including employees, contractors, and local communities impacted by the company’s operations. Cellnex commits to respecting the UN Guiding Principles on Business and Human Rights and the UN Global Compact through the implementation of its Human Rights Policy. These frameworks guide the company in aligning its practices with international human rights standards and expectations. The Human Rights Policy is published on the Cellnex website, making it accessible to all employees and external stakeholders. Cellnex ensures effective communication through both internal and external channels, engaging stakeholders and promoting awareness and understanding of the policy. Human Rights Due Diligence: as part of the company’s commitment to embrace, support, and respect human rights within its sphere of influence, Cellnex integrates core values in the areas of human rights, labour standards, environment, and anti-corruption into its operations. This is documented in the company’s Human Rights Policy. Cellnex voluntarily conducts an annual Human Rights Due Diligence exercise, which helps the organisation proactively identify and address any potential human rights issues. Integration with other policies: the Human Rights Policy is aligned with and complementary to other internal policies and regulations at Cellnex, such as the Environmental, Social and Governance (ESG) Policy, the Equity, Diversity and Inclusion (EDI) Policy, the Supplier Code of Conduct, the Code of Ethics, the Policy for the Whistleblowing Channel, the Anti-Bribery, Gifts and Hospitality Policy, and the Corruption Prevention Procedure. This holistic approach ensures that human rights considerations are embedded in all aspects of business operations. Such integration not only demonstrates Cellnex’s commitment to ethical business practices but also cultivates a culture of accountability and transparency—key elements in navigating the complex landscape of human rights considerations. Risk assessment and management: to have a more holistic understanding of the company’s adverse impacts, Cellnex assesses human rights risks based on its business relationships along its value chain and how the company relates to its stakeholders. This proactive approach allows Cellnex to identify and mitigate potential risks effectively.

Cellnex operates in alignment with these international reference standards, which serve as the framework for conducting the Human Rights Due Diligence process. This exercise aims to identify the most critical and prioritised actual and potential adverse impacts across the Cellnex value chain. Cellnex commits to regularly sharing its progress in adhering to human rights principles with internal and external right holders, thereby prioritising transparency and accountability. Cellnex voluntarily conducts an annual Human Rights Due Diligence exercise in accordance with the regulatory frameworks established by the OECD and the UN Guiding Principles on Business and Human Rights. The objective of this assessment is to identify the most critical and high-priority actual and potential adverse impacts across Cellnex’s entire value chain. In 2024 the assessment was aligned with the Corporate Sustainability Reporting Directive (CSRD) / ESRS requirements. This exercise provided a holistic view of the organisation’s operations, highlighting overlaps and gaps in human rights considerations within the broader context of sustainability. By adopting this integrated approach, Cellnex can be more effective at identifying and mitigating risks, ensuring that human rights considerations are adequately addressed within the broader framework of ESG risks. In this context, oversight of the Human Rights Due Diligence process falls under the purview of the Risk Management department, working in tandem with the ESG department. Together, they oversee the involvement of various company departments and are tasked with advocating, assessing, and reporting on the implementation of the Human Rights Policy at both local and global levels. The report related to the Human Rights Due Diligence and Assessment Process is available on the corporate website.