Provide a detailed specification of the impacts, risks, and opportunities that are addressed by the ESRS Disclosure Requirements, distinguishing them from those addressed through additional entity-specific disclosures, in accordance with Disclosure Requirement SBM-3 concerning material impacts, risks, and opportunities and their interaction with the strategy and business model.

Question

Accepted Answer

ESG specific subtopics and their corresponding ESRS:
Climate Change:
ESRS E1. Climate change
Energy Management:
ESRS E1. Climate change
Biodiversity:
ESRS E4. Biodiversity and ecosystem
Gender and Cultural Diversity:
ESRS S1. Own workforce
Talent Attraction and Retention:
ESRS S1. Own workforce
Health and Safety in the Value Chain:
ESRS S2. Workers in the value chain
Human Rights in the Supply Chain:
ESRS S2. Workers in the value chain
Business Ethics and Compliance:
ESRS G1. Business Conduct
Responsible Supply Chain:
ESRS G1. Business Conduct
Operational Efficiency and Business Continuity:
NO ESRS
Cybersecurity:
NO ESRS

Cellnex

ESRS disclosure: SBM-3_12

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