Reporting scope

Regarding Non-financial information scope, the report covers 12 countries in which Cellnex operates, which account the 100%of revenues, except for environmental indicators related to carbon footprint. The scope of these indicators represents 97% of the Group's revenues (see Carbon Footprint: Scope & Calculation methodology for CO2 emissions section).

It is supplemented with the information presented in the Cellnex Consolidated Consolidated Financial Statements for the financial year ended 31 December 2021, the 2021 Annual Corporate Governance Report and the Annual Report on the Remuneration of Directors 2021 all publicly available on the company website. The information reported regarding total staff and taxes refers to the entire Cellnex group, unless otherwise stated.

The GRI contents that Cellnex has addressed in this report are detailed in the GRI table presented in the Annex, with the scope of information reported by each one as shown in the table, depending on whether it applies specifically to Cellnex companies in Spain, Italy, France, Switzerland, the Netherlands, the United Kingdom, Ireland, Portugal, Austria, Denmark, Sweden, Poland or to the Cellnex Group as a whole.

Additionally, Annex 9 to this document includes the Independent Limited Verification Report issued by Deloitte S.L. in relation to the review of non-financial indicators in their adaptation to the GRI “core” option standards reported in this document.

The review process was conducted in accordance with the requirements of the Revised International Standard on Assurance Engagements 3000, “Assurance Engagements other than Audits or Reviews of Historical Financial Information” (ISAE 3000 Revised), issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC), and with the guidelines for assurance engagements on the Non-Financial Information Statement issued by the Spanish Institute of Registered Auditors (ICJCE).

In addition, the non-financial information included in the report has been reviewed in accordance with the AccountAbility 1000 Assurance Standard (AA1000AS), issued by AccountAbility, to provide moderate assurance on the application of the principles set out in AA1000AP (2018) and on the sustainability performance indicators (moderate Type 2 review).