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.

In the pursuit of maintaining a transparent and responsive work environment, Cellnex provides several channels through which employees can raise concerns, express needs, and provide feedback directly to the company. These mechanisms are designed to ensure that all employee concerns are addressed in a secure and effective manner.

• Pulse survey: regular surveys with open-ended questions allow employees to share their views on what they value most about the company and suggest areas for improvement.

• Townhalls: employees are encouraged to submit questions prior to and during the events, fostering an open dialogue with leadership.

• Meeting executives – Cellnexians Coffee and Meet Marco: An informal space offers employees the opportunity to ask questions and seek information directly from leadership in a relaxed setting.

• Ad-hoc surveys: these surveys are conducted after key events to assess their impact and usability, providing valuable insights for continuous improvement.

• Whistleblowing Channel: the Cellnex Whistleblowing Channel offers employees and stakeholders a confidential and anonymous means to report concerns related to the company’s operations, including compliance with the Code of Ethics. Managed by an independent third party, this channel ensures the integrity of the reporting process. It is accessible through multiple means of reporting, including the intranet and a dedicated email address, ensuring flexibility and ease of use for all employees.