In recent years, there has been a growing demand for sustainability-related information within the evolving business environment. It has become essential for companies to integrate sustainability into their core business operations. Within this context, identifying the company's key concerns related to Environmental, Social and Governance (ESG) issues is crucial to meet the expectations and requirements of stakeholders. In this context, the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), focus on identifying the main impacts, risks and opportunities (IROs) through the double materiality assessment. This concept involves assessing the organisation's impact on the environment and society (impact materiality) alongside the effect of Environmental, Social and Governance (ESG) issues on the company's capacity to generate value (financial materiality). In 2024, Cellnex carried out a double materiality assessment following the requirements of the CSRD and the EFRAG guidelines. The double materiality assessment was presented to the Executive and ESG Committees, validated by the Nominations, Remunerations, and Sustainability Committee, and presented to the Board of Directors. The management of each of the impacts generated by Cellnex is explained throughout the present Non-Financial Information Statement and Sustainability Information.