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.

Cellnex has a zero-tolerance policy on retaliation, as outlined in its Code of Ethics and the Policy for the Whistleblowing Channel. These policies protect individuals who raise concerns from any form of retaliation, discrimination, or threat. Any actions against whistleblowers, which may represent reprisals for filing complaints, are considered infringements in accordance with applicable legislation. If individuals who have raised concerns in good faith believe they are being subjected to retaliation, they are instructed to report such incidents immediately to the Whistleblowing Channel manager, following the procedures outlined in the Policy. Additionally, as disclosed in section G1-1, Cellnex maintains comprehensive policies and procedures that ensure the protection of individuals who use these channels, including workers’ representatives, against retaliation, as part of its broader commitment to ethical conduct and safeguarding employees’ rights.