Provide a comprehensive disclosure of the anticipated financial effects of your company's material risks and opportunities on its financial position, financial performance, and cash flows over the short-, medium-, and long-term. Include the reasonably expected time horizons for these effects and detail how your company expects its financial position, financial performance, and cash flows to evolve over these periods, considering your strategic approach to managing these risks and opportunities.

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 temporal horizon is divided in three categories: Short, Medium and Long. Short is referred as a horizon of up to 1 year, Medium is referred as a horizon between 1 and 5 years and Long is referred as a horizon of more than 5 years. 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_09

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