Annex 4. Non-financial Information Index

Brief description of the group's business model, which will include:

1.) your business environment,

2.) its organisation and structure,

3.) the markets in which it operates,

4.) your goals and strategies,

5.) The main factors and trends that may affect your future evolution.

Yes

GRI 102-1

GRI 102-2

GRI 102-3 

GRI 102-4

GRI 102-6

GRI 102-7

GRI 102-14

2.Cellnex in 2019: milestones, key figures, business model & prospects.

Cellnex group

A description of the policies that the group applies regarding these issues, which will include:

1.) due diligence procedures applied to the identification, evaluation, prevention and mitigation of significant risks and impacts

2.)verification and control procedures, including what measures have been taken.

Yes

GRI 103 Management approach to each area within the Economic, Environmental and Social dimensions

3. Governance Model.

·          Corporate governance.

·          Ethics and compliance.

·          Cellnex's Corporate Social Responsibility framework.

4.Sustainable Management of the Value Chain.

·          People development.

o    Equity, inclusion and diversity and integration.

o    Remuneration and compensation.

o    Occupational health and safety.

·          Add value to society / Suppliers.

·          Sustainable use of resources /Responsible environmental management.

·          Information security management.

Cellnex group

The main risks related to these issues related to the activities of the group, including, where relevant and proportionate, their business relationships, products or services that may have negative effects in those areas, and how the group manages these risks, explaining the procedures used to detect and evaluate them according to national, European or international reference frameworks for each subject. Information on the impacts that have been detected must be included, offering a breakdown of them, in particular on the main risks in the short, medium and long term.

Yes

GRI 102-15

3. Governance Model / Risk Management.

Annex 2. Risks

4.Sustainable Management of the Value Chain / Sustainable development of the business / Monitoring and managing the main risks opportunities and environmental impacts.

Cellnex group

Key indicators of non-financial results that are relevant to the specific business activity, and that meet the criteria of comparability, materiality, relevance and reliability.

   * In order to facilitate the comparison of information, both in time and between entities, standards of non-financial key indicators that can be generally applied and that comply with the European Commission guidelines on this subject and the standards will be used. of the Global Reporting Initiative, having to mention in the report the national, European or international framework used for each subject.

   * The key indicators of non-financial results should be applied to each of the sections of the non-financial information state.

   * These indicators should be useful, taking into account the specific circumstances and consistent with the parameters used in their internal risk assessment and management procedures.

   * In any case, the information presented must be accurate, comparable and verifiable.

Yes

General or specific GRI standards for the Economic, Environmental and Social dimensions that are reported in the following blocks.

-        

Cellnex group

Detailed information on the current and foreseeable effects of the company's activities on the environment and, where appropriate, health and safety, environmental assessment or certification procedures.

Yes

GRI 102-15

3.Governance Model / Risk Management.

Annex 2. Risks

4.Sustainable Management of the Value Chain / Sustainable development of the business / Monitoring and managing the main risks, opportunities and environmental impacts.

Cellnex group

Yes

GRI 103- 2

3. Governance Model / Management Systems.

4.Sustainable Management of the Value Chain / Sustainable development of the business

Cellnex group

Resources dedicated to the prevention of environmental risks.

Yes

GRI 102-15

Cellnex has environmental liability insurance in compliance with current legislation and has a provision of 60,000 euros.

4.Sustainable Management of the Value Chain / Sustainable development of the business / Monitoring and managing the main risks, opportunities and environmental impacts.

Cellnex group

The application of the precautionary principle, the amount of provisions and guarantees for environmental risks.

Yes

GRI 102-11

Cellnex has environmental liability insurance in compliance with current legislation and has a provision of 60,000 euros.

2.Cellnex in 2019: milestones, key figures, business model & prospects / Milestones and main figures for the year 2019 / The Cellnex tax contribution/ Value generated and distributed

4.Sustainable Management of the Value Chain / Sustainable development of the business / Monitoring and managing the main risks, opportunities and environmental impacts

Cellnex group

Measures to prevent, reduce or repair carbon emissions that seriously affect the environment, taking into account any form of air pollution specific to an activity, including noise and light pollution.

Yes

GRI 103-2

GRI 103-3

Emissions

4.Sustainable Management of the Value Chain / Sustainable development of the business / Carbon footprint and climate change.

Cellnex group

Yes

GRI 302-4

4.Sustainable Management of the Value Chain / Sustainable development of the business / Sustainable use of resources.

Cellnex group

Yes

GRI 305-5

4.Sustainable Management of the Value Chain / Sustainable development of the business

·          Sustainable use of resources.

·          Carbon footprint and climate change.

Cellnex group

Circular economy.

No

N/A

Waste: Prevention, recycling, reuse, other forms of recovery and waste disposal.

No

N/A

Actions to fight food waste.

No

N/A

Water consumption and water supply according to local constraints.

No

N/A

Consumption of raw materials and the measures adopted to improve the efficiency of their use.

No

N/A

Consumption, direct and indirect, of energy.

Yes

GRI 302-1

4.Sustainable Management of the Value Chain / Sustainable development of the business / Sustainable use of resources.

Cellnex group

Yes

GRI 302-2

4.Sustainable Management of the Value Chain / Sustainable development of the business / Sustainable use of resources.

Cellnex considers all the energy consumed in its operating facilities as internal consumption.

Cellnex group

Measures taken to improve energy efficiency.

Yes

GRI 103-2

GRI 103-3

Energy

4.Sustainable Management of the Value Chain / Sustainable development of the business / Sustainable use of resources / Energy efficiency.

Cellnex group

Yes

GRI 302-4

Use of renewable energies.

Yes

GRI 302-1

4.Sustainable Management of the Value Chain / Sustainable development of the business / Sustainable use of resources.

Cellnex group

The important elements of greenhouse gas emissions generated as a result of the company's activities, including the use of the goods and services it produces.

Yes

GRI 305-1

4.Sustainable Management of the Value Chain / Sustainable development of the business / Carbon footprint and climate change.

Cellnex group

Yes

GRI 305-2

Cellnex group

Yes

GRI 305-3

Cellnex group

The measures adopted to adapt to the consequences of Climate Change.

Yes

GRI 103-2

GRI 103-3

Emissions

 4.Sustainable Management of the Value Chain / Sustainable development of the business / Carbon footprint and climate change.

Cellnex group

Yes

GRI 102-11

GRI 102-15

3. Governance Model / Risk Management.

Annex 2. Risks

4.Sustainable Management of the Value Chain / Sustainable development of the business / Monitoring and managing the main risks, opportunities and environmental impacts footprint and climate change.

Cellnex group

The reduction goals established voluntarily in the medium and long term to reduce greenhouse gas emissions and the means implemented for that purpose.

Yes

GRI 305-5

4.Sustainable Management of the Value Chain / Sustainable development of the business / Carbon footprint and climate change.

Cellnex group

The measures taken to preserve or restore biodiversity.

Yes

 GRI 103-2

 GRI 103-3

 Biodiversity

4.Sustainable Management of the Value Chain / Sustainable development of the business / Biodiversity.

Spain / Italy / Netherlands

Impacts caused by activities or operations in protected areas.

 Yes

GRI 304-1

4.Sustainable Management of the Value Chain / Sustainable development of the business / Biodiversity.

Spain / Italy / Netherlands

 Yes

GRI 304-2

Total number and distribution of employees by sex, age, country and professional category.

Yes

GRI 102-8

4.Sustainable Management of the Value Chain / People Development / People management.

Annex 5. KPI Tables

 Cellnex group

Yes

GRI 405-1. b)

Total number and distribution of work contract modalities.

Yes

GRI 102-8

4.Sustainable Management of the Value Chain / People Development / People management.

Annex 5. KPI Tables

Cellnex group

Annual average of permanent, temporary and part-time contracts by sex, age and professional category.

Yes

GRI 102-8

4.Sustainable Management of the Value Chain / People Development / People management.

Annex 5. KPI Tables

Cellnex group

Yes

GRI 405-1. b)

Number of dismissals by sex, age and professional classification.

Yes

GRI 401-1. b)

Annex 5. KPI Tables

Cellnex group

The average remunerations and their evolution disaggregated by sex, age and professional classification or equal value.

Yes

GRI 103-2

GRI 103-3

Diversity and equal opportunity

4.Sustainable Management of the Value Chain / People Development / Remuneration and compensation.

Cellnex group

Yes

GRI 405-2

Annex 5. KPI Tables

Cellnex group

Salary gap, the remuneration of equal or average positions in the company.

Yes

GRI 405-2

Annex 5. KPI Tables

Cellnex group

The average remuneration of directors and executives, including variable remuneration, allowances, compensation, payment to long-term savings forecast systems and any other perception disaggregated by sex.

Yes

GRI 103-2

GRI 103-3

Diversity and equal opportunity

Section C of the 2019 Annual Corporate Governance Report.

Cellnex group

Yes

GRI 102-35

Yes

GRI 102-36

Yes

GRI 102-37

Section A of the 2019 Annual Report on Remuneration Policy

of Board Members

Yes

GRI 102-38

The salary of the highest paid person not including the CEO is 81.27 times higher than the average Cellnex group salary. The ratio is 42.68.

Yes

GRI 102-39

The variation in the average remuneration of the Group in relation to 2019 was -4%, and the variation in the remuneration of the CEO was 97.5%. The changes correspond to the total remuneration accrued, excluding contributions to pension funds and life insurance premiums.

Implementation of labour disconnection measures.

Yes

GRI 103-2

GRI 103-3

Employment

4.Sustainable Management of the Value Chain / People development / Equality, inclusion and diversity and integration.

Spain

Employees with disabilities.

Yes

GRI 405-1. b)

Annex 5. KPI Tables

Cellnex group

Organisation of working time.

Yes

GRI 103-2

GRI 103-3

Employment

4.Sustainable Management of the Value Chain / People Development / Remuneration and compensation.

Cellnex group

Yes

GRI 102-8. c)

Annex 5. KPI Tables

Number of hours of absenteeism.

Yes

GRI 403-2

Annex 5. KPI Tables

Spain, Italy, France, Switzerland and Netherlands

Measures designed to facilitate the enjoyment of conciliation and encourage joint responsibility of these by both parents.

Yes

GRI 103-2

GRI 103-3

Employment

4.Sustainable Management of the Value Chain / People development / Equality, inclusion and diversity and integration

4.Sustainable Management of the Value Chain / People Development / Remuneration and compensation.

Cellnex group

Conditions of health and safety at work.

Yes

GRI 103-2

GRI 103-3

Occupational health and safety

4.Sustainable Management of the Value Chain / People development / Occupational health and safety

Cellnex group

Work accidents, in particular their frequency and seriousness, occupational diseases, disaggregated by sex.

Yes

GRI 403-2

4.Sustainable Management of the Value Chain / People development / Occupational health and safety / Accident rate.

Cellnex group

Organisation of social dialogue, including procedures for informing and consulting staff and negotiating with them.

Yes

GRI 103-2

GRI 103-3

Labour/
Management relations

4.Sustainable Management of the Value Chain / People development / Occupational health and safety

Cellnex group

Yes

GRI 402-1

Annex 3. GRI Content Index

Cellnex group

Percentage of employees covered by collective agreement by country.

Yes

GRI 102-41

Annex 5. KPI Tables.

Cellnex group

Balance of collective agreements, particularly in the field of health and safety at work.

Yes

GRI 403-1

GRI 403-4

4.Sustainable Management of the Value Chain / People development / Occupational health and safety.

Spain, Italy and France

The policies implemented in the field of training.

Yes

GRI 103-2

GRI 103-3

Training and education

4.Sustainable Management of the Value Chain / People development / Attracting, recruiting and retaining talent.

4.Sustainable Management of the Value Chain / People development / Training.

Cellnex group

Yes

GRI 404-2

The total amount of training hours by professional categories.

Yes

GRI 404-1

4.Sustainable Management of the Value Chain / People development / Training.

Cellnex group

Annex 5. KPI Tables

Universal accessibility for people with disabilities

Yes

GRI 103-2

GRI 103-3

Diversity and equal opportunity

Non-discrimination

4.Sustainable Management of the Value Chain / People development / Equality, inclusion and diversity and integration.

Cellnex group

Measures taken to promote equal treatment and opportunities between men and women.

Yes

GRI 103-2

GRI 103-3

Employment

Diversity and equal opportunity

Non-discrimination

4.Sustainable Management of the Value Chain / People development / Equality, inclusion and diversity and integration.

Cellnex group

Equality plans, measures adopted to promote employment, protocols against sexual and gender-based harassment, integration and the universal accessibility of people with disabilities.

Yes

The policy against all types of discrimination and, where appropriate, management of diversity.

Yes

Application of due diligence procedures in human rights.

Prevention of the risks of violation of human rights and, where appropriate, measures to mitigate, manage and repair possible abuse.

Yes

GRI 103-2

GRI 103-3

Non-discrimination

Human Rights Assessment

GRI 102-16

GRI 102-17

3. Governance Model

·          Ethics and compliance

·          Cellnex's Corporate Social Responsibility framework

Cellnex group

Complaints about cases of violation of human rights.

Yes

GRI 406-1

 3. Governance Model / Ethics and compliance / Main responsibilities of Cellnex’s Ethics and Compliance Committee

Cellnex group

Promotion and compliance with the provisions of the fundamental Conventions of the International Labor Organisation related to respect for freedom of association and the right to collective bargaining, the elimination of discrimination in employment and occupation, the elimination of forced or compulsory labor and the effective abolition of child labor.

Yes

GRI 103-2

GRI 103-3

Non-discrimination

407-1

408-1

409-1

3. Governance Model

·          Ethics and compliance

·          Cellnex's Corporate Social Responsibility framework

 Cellnex group

Measures taken to prevent corruption and bribery.

Yes

GRI 103-2

GRI 103-3

Anti-corruption

GRI 102-16

GRI 102-17

GRI 205-2

GRI 205-3

3.Governance Model / Ethics and compliance

The money laundering issue is addressed in the Cellnex Corruption Prevention Procedure.

Cellnex group

Measures to combat money laundering.

Yes

Contributions to foundations and non-profit entities.

Yes

GRI 201-1

In 2019 Cellnex donated 196,252 euros have been to foundations and non-profit entities.

Cellnex group

Yes

GRI 413-1

The impact of society's activity on employment and local development.

Yes

GRI 103-2

GRI 103-3

Indirect economic impacts

GRI 203-1

2. Cellnex in 2019: milestones, key figures, business model & prospects / Milestones and main figures for the year 2019

·          Treasury shares

·          Business performance and results

·          Business indicators

Cellnex group

Yes

GRI 103-3

Local Communities

GRI 413-1

4.Sustainable Management of the Value Chain / Add value to society / Social contribution

4.Sustainable Management of the Value Chain / Sustainable development of the business / Electromagnetic emissions

Cellnex group

Yes

GRI 204-1

4.Sustainable Management of the Value Chain / Add value to society / Suppliers

Cellnex group

The impact of society's activity on local populations and in the territory. 

Yes

GRI 103-2

GRI 103-3

Indirect economic impacts

GRI 203-1

2. Cellnex in 2019: milestones, key figures, business model & prospects / Milestones and main figures for the year 2019

·          Treasury shares

·          Business performance and results

·          Business indicators

Cellnex group

Yes

GRI 103-3

Local Communities

GRI 413-1

4.Sustainable Management of the Value Chain / Add value to society / Social contribution

4.Sustainable Management of the Value Chain / Sustainable development of the business / Electromagnetic emissions

Cellnex group

The relationships maintained with the actors of the local communities and the modalities of dialogue with them.

Yes

GRI 102-43

5.Bases for the Preparation of the Report / Determining the content of the report.

Cellnex group

Yes

GRI 413-1

4.Sustainable Management of the Value Chain / Add value to society / Social contribution / Programme of social projects and volunteerism.

4.Sustainable Management of the Value Chain / Add value to society / Social contribution / Social projects

4.Sustainable Management of the Value Chain / Sustainable development of the business / Electromagnetic emissions

Spain / Italy / Netherlands / Ireland

The association or sponsorship actions.

Yes

GRI 102-12

GRI 102-13

4.Sustainable Management of the Value Chain / Add value to society / Cellnex's participation in relevant initiatives / Cellnex action and participation in relevant industry associations.

4.Sustainable Management of the Value Chain / Add value to society / Social contribution / Contribution to initiatives.

Cellnex group

The inclusion in the purchasing policy of social issues, gender equality and environmental issues.

Consideration in relations with suppliers and subcontractors of their social and environmental responsibility.

Yes

GRI 102-9

GRI 103-2

GRI 103-3

Supplier environmental and social assessment

4.Sustainable Management of the Value Chain / Add value to society / Suppliers.

Spain / France/ Italy/ Switzerland

Yes

GRI 308-1

GRI 414-1

4.Sustainable Management of the Value Chain / Add value to society / Suppliers / Evaluation, selection and monitoring of suppliers.

Supervision systems and audits and their results.

Yes

GRI 103-2

GRI 103-3

Supplier environmental and social assessment

Note: Currently no audits of suppliers are currently performed.

Cellnex group

Measures for the health and safety of consumers.

Yes

GRI 103-2

GRI 103-3

Customer health and safety

Marketing and labeling

Customer privacy

4.Sustainable Management of the Value Chain / Add value to society / Customers.

4.Sustainable Management of the Value Chain / Add value to society / Information security management.

Cellnex group

Claims systems, complaints received and resolution of them.

Yes

GRI 103-2

GRI 103-3

Customer health and safety

Marketing and labeling

Customer privacy

4.Sustainable Management of the Value Chain / Add value to society / Customers.

Cellnex group

Yes

GRI 418-1

4.Sustainable Management of the Value Chain / Add value to society / Information security management.

Cellnex group

Benefits obtained country by country.

Yes

GRI 103-2

GRI 103-3

Economic performance

GRI 201-1

This information is provided in the Consolidated Annual Accounts.

2. Cellnex in 2019: milestones, key figures, business model & prospects / Milestones and main figures for the year 2019 / The Cellnex tax contribution / Value generated and distributed.

Cellnex group

Taxes paid on benefits.

Yes

GRI 103-2

GRI 103-3

Economic performance

2. Cellnex in 2019: milestones, key figures, business model & prospects / Milestones and main figures for the year 2019 / Business performance and results / Consolidated cash flow generation / Income Tax Payment

Cellnex group

Public subsidies received.

Yes

GRI 201-4

There hasn’t been significant financial assistance received from government.

Cellnex group