Provide a comprehensive disclosure of the current financial effects of your company's material risks and opportunities on its financial position, financial performance, and cash flows. Additionally, identify any material risks and opportunities that present a significant risk of material adjustment to the carrying amounts of assets and liabilities within the next annual reporting period, as reported in the related financial statements.

Question

Accepted Answer

Climate Change:
Opportunity (OA): Medium, Critical/Relevant
Risk (VC): Medium, Critical/Relevant
Energy Management:
Opportunity (OA): Short, Critical/Relevant
Biodiversity:
Risk (VC): Medium, Important
Risk (OA): Short, Important
Talent Attraction and Retention:
Risk (OA): Short, Important
Health and Safety in the Value Chain:
Risk (VC): Short, Critical/Relevant
Business Ethics and Compliance:
Risk (OA): Short, Important
Responsible the Supply Chain:
Risk (OA): Short, Critical/Relevant
Operational Efficiency and Business Continuity:
Risk (OA): Medium, Important
Note: The financial effect is divided into three categories: Low, Important and Critical/Relevant. The same scale is used for this categorization of all risks and opportunities. This scale is based on economic impact measured as a percentage of revenue.

Cellnex

ESRS disclosure: SBM-3_08

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