Annex 4. GRI Content Index

General disclosures

GRI 2: General Disclosures 2021

2-1 Organizational details

• Name of the organisation: Cellnex Telecom, S.A.

• Ownership and legal form: Cellnex Telecom, S.A.

• Location of headquarters: Juan Esplandiú, 28007 Madrid

• Location of operations: 1. Cellnex: Driving sustainable telecom connectivity / 1.2. Connectivity solutions / Global presence

20-24

2-2 Entities included in the organization’s sustainability reporting

7. Basis for the preparation of the Report / Reporting scope

232

2-3 Reporting period, frequency and contact point

• Reporting period: Fiscal Year 2022, extending from 1st of January 2022 to 31st of December 2022.

• Reporting frequency: Annual

• Contact point: 7. Basis for the preparation of the Report / Contact information

235

2-4 Restatements of information

There have been restatements of information from previous reports in Annex 6. KPI Tables

279-282; 284; 286-287; 291; 293-299

2-5 External assurance

Annex 9. Independent Limited Verification Report Verification Report

320-326

2-6 Activities, value chain and other business relationships

• Activities: 1. Cellnex: Driving sustainable telecom connectivity / 1.2. Connectivity solutions • Value chain: 6.Value Chain - Extending our commitment to the value chain

• Business relationships:

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment / Stakeholders 

2. Governance - Showing what we are, acting with integrity

    Business Perspective

    Investors relations

15-52; 68-77; 124; 125-133

2-7 Employees

3. People - Boosting our talent, being diverse and inclusive / 3.1 People strategy

Annex 6. KPI Tables

136; 281-282

2-8 Workers who are not employees

In 2022 Cellnex has had 541 non-staff workers, whose work is controlled by the organization.

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2-9 Governance structure and composition

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance

Annual Corporate Governance Report / 5.1 Structure and composition of the Board of Directors

80-87

2-10 Nomination and selection of the highest governance body

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance

80-87

2-11 Chair of the highest governance body

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance

80-87

2-12 Role of the highest governance body in overseeing the management of impacts

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment

ESG Master Plan

Stakeholders

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance

Annex 1. Risks

Annual Corporate Governance Report / 5.1 Structure and composition of the Board of Directors

59-63; 68-77; 80-87; 237-260

2-13 Delegation of responsibility for managing impacts

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment / ESG Master Plan

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance

Annual Corporate Governance Report / 5.1 Structure and composition of the Board of Directors

59-63; 80-87

2-14 Role of the highest governance body in sustainability reporting

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment / ESG Master Plan

Annual Corporate Governance Report / 5.5 Powers and functions of board directors based on the position held on the Board of Directors

59-63

2-15 Conflicts of interest

Annual Corporate Governance Report / 8.3 Conflicts of interest

-

2-16 Communication of critical concerns

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance

89-92

2-17 Collective knowledge of the highest governance body

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance

80-87

2-18 Evaluation of the performance of the highest governance body

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance

Annual Corporate Governance Report / 5.1 Structure and composition of the Board of Directors

80-87

2-19 Remuneration policies

Annual Corporate Governance Report / 5.11 Remuneration for the Board of Directors and interests held by the members of the Board of Directors in share capital

Annual Report of the Remuneration of Directors of Cellnex Telecom

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2-20 Process to determine remuneration

Annual Corporate Governance Report / 5.11 Remuneration for the Board of Directors and interests held by the members of the Board of Directors in share capital

Annual Report of the Remuneration of Directors of Cellnex Telecom

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2-21 Annual total compensation ratio

Annex 6. KPI Tables

The ratio obtained from the calculation between the remuneration of the person who holds the position of CEO and the average remuneration of the Group is 71.75 in 2022 (in 2021 it was 88.72). The ratio between the average remuneration increase of the Group in relation to the increase of the remuneration of the CEO for the year 2022 is -0.11, (-3.9 in the previous period) and the variation in the remuneration of the CEO was -2.4% in 2022 (23.8% in the previous period). The changes correspond to the total remuneration accrued, excluding contributions to pension funds and life insurance premiums.

286-287

2-22 Statement on sustainable development strategy

Interview with the Chairman and the CEO

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment / Cellnex's commitment to the Sustainable Development Goals (SDG)

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance

5-8; 64-67; 80-87

2-23 Policy commitments

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment

2. Governance - Showing what we are, acting with integrity

2.1 Corporate Governance

2.2 Global Management System

3. People – Boosting our talent, being diverse and inclusive

3.5 Diversity and inclusion

3.6 Safety and well-being at our core

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

5. Environment - Growing with a long-term sustainable environmental approach

5.1 Strategy and environmental positioning

5.2 Monitoring and management of the main environmental risks, opportunities, and impacts

5.4 Conservation of resources

5.5 Carbon footprint and climate change

6. Value chain- Extending our commitment to the value chain

6.1 Customers

6.2 Suppliers

53-54; 80-92; 93-101; 152-157; 158-163; 185; 188-191; 192-195; 198-203; 204-208; 217-223; 224-229

2-24 Embedding policy commitments

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment

2. Governance - Showing what we are, acting with integrity

2.1 Corporate Governance

2.2 Global Management System

3. People – Boosting our talent, being diverse and inclusive

3.5 Diversity and inclusion

3.6 Safety and well-being at our core

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

5. Environment - Growing with a long-term sustainable environmental approach

5.1 Strategy and environmental positioning

5.2 Monitoring and management of the main environmental risks, opportunities, and impacts

5.4 Conservation of resources

5.5 Carbon footprint and climate change

6. Value chain- Extending our commitment to the value chain

6.1 Customers

6.2 Suppliers

53-54; 80-92; 93-101; 152-157; 158-163; 185; 188-191; 192-195; 198-203; 204-208; 217-223; 224-229

2-25 Processes to remediate negative impacts

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

89-92; 185

2-26 Mechanisms for seeking advice and raising concerns

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance

89-92

2-27 Compliance with laws and regulations

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance.

3 People/ 3.4 Driving Efficiency and performance.

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

5. Environment - Growing with a long-term sustainable environmental approach / 5.2 Monitoring and management of the main environmental risks, opportunities, and impacts

89-92; 145-151; 185; 192-195

2-28 Membership associations

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment / Stakeholder In 2022, the total contribution to sponsorship activities or events by Cellnex Telecom was €265,342 (€217,296 in 2021), the total contribution to associations of which Cellnex is a member was €722,693 (€799,523 in 2021). The contribution to Tallon Boury & Associés has been €66,000 in 2022 (€55,134.79 in 2021), to Mayer Brown €21,000 (€21,000 in 2021), and to Brunswick €532,468 (€112,000 in 2021) to Hill+Knowlton Strategies €45,082 (€94,816 in 2021).

68-77

2-29 Approach to stakeholder engagement

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment / Stakeholder

68-77

2-30 Collective bargaining agreements

3. People - Boosting our talent, being diverse and inclusive / 3.4 Driving Efficiency and performance / Social dialogue

Annex 6. KPI Tables

150-151; 282

Material topics

GRI 3: Material Topics 2021

3-1 Process to determine material topics

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment / Double materiality analysis

55-58

3-2 List of material topics

1. Cellnex: Driving sustainable telecom connectivity / 1.3 Our commitment / Double materiality analysis

55-58

Environmental strategy and positioning

GRI 3: Material Topics 2021

3-3 Management of material topics

5. Environment - Growing with a long-term sustainable environmental approach / 5.2 Monitoring and management of the main environmental risks, opportunities, and impacts

192-195

GRI 201: Economic Performance 2016

201-1 Direct economic value generated and distributed

4. Society - Being a facilitator of social progress / 4.3 Socio-economic impact

Generated economic value in 2022: €3,584,726,000; distributed economic value in 2022: €1,550,479,000; retained economic value in 2022: €2,034,247,000.

182-184

201-2 Financial implications and other risks and opportunities due to climate change

5. Environment - Growing with a long-term sustainable environmental approach / 5.2 Monitoring and management of the main environmental risks, opportunities, and impacts

Annex 1. Risks

Consolidated Financial Statements / Note 22

192-195

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions

Annex 6. KPI Tables

204-208; 233-234

297-298

305-2 Energy indirect (Scope 2) GHG emissions

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

 7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions

Annex 6. KPI Tables

204-208; 233-234

297-298

305-3 Other indirect (Scope 3) GHG emissions

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions

Annex 6. KPI Tables

204-208; 233-234

297-298

305-4 GHG emissions intensity

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions

Annex 6. KPI Tables

204-208; 233-234

297-298

305-5 Reduction of GHG emissions

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions

Annex 6. KPI Tables

204-208; 233-234

297-298

GRI 308: Supplier Environmental Assessment 2016

308-1 New suppliers that were screened using environmental criteria

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change / Carbon management along the value chain

6 Value Chain / 6.2.2 Suppliers evaluation

208; 228-229

308-2 Negative environmental impacts in the supply chain and actions taken

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change / Carbon management along the value chain.

6 Value Chain / 6.2.2 Suppliers evaluation

208; 228-229

Climate change

GRI 3: Material Topics 2021

3-3 Management of material topics

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

204-208

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions

Annex 6. KPI Tables

204-208; 233-234

297-298

GRI 305: Emissions 2016

305-2 Energy indirect (Scope 2) GHG emissions

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions Annex

 6. KPI Tables

204-208; 233-234

297-298

305-3 Other indirect (Scope 3) GHG emissions

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions Annex

 6. KPI Tables

204-208; 233-234

297-298

305-4 GHG emissions intensity

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions Annex

 6. KPI Tables

204-208; 233-234

297-298

305-5 Reduction of GHG emissions

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change

7. Basis for the preparation of the Report / 7.3 Carbon Footprint: Scope & Calculation methodology for CO2 emissions Annex

 6. KPI Tables

204-208; 233-234

297-298

Energy management

GRI 3: Material Topics 2021

3-3 Management of material topics

5. Environment - Growing with a long-term sustainable environmental approach / 5.4 Conservation of resources / Energy management

198-201

GRI 302: Energy 2016

302-1 Energy consumption within the organization

5. Environment - Growing with a long-term sustainable environmental approach / 5.4 Conservation of resources / Energy management Annex 6. KPI Tables

198-201; 293-295

302-4 Reduction of energy consumption

5. Environment - Growing with a long-term sustainable environmental approach / 5.4 Conservation of resources / Energy management Annex 6. KPI Tables

198-201; 293-295

302-5 Reductions in energy requirements of products and services

5. Environment - Growing with a long-term sustainable environmental approach / 5.4 Conservation of resources / Energy management Annex 6. KPI Tables

198-201; 293-295

Equity, diversity and inclusion

GRI 3: Material Topics 2021

3-3 Management of material topics

3. People - Boosting our talent, being diverse and inclusive / 3.5 Diversity and inclusion

152-157

GRI 202: Market Presence 2016

202-1 Ratios of standard entry level wage by gender compared to local minimum wage

Annex 6. KPI Tables

288

202-2 Proportion of senior management hired from the local community

Annex 6. KPI Tables

288

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / The Cellnex Board of Directors

3. People - Boosting our talent, being diverse and inclusive / 3.5 Diversity and inclusion.

Annex 6. KPI Tables

83-87; 279-280

405-2 Ratio of basic salary and remuneration of women to men

Annex 6. KPI Tables

286-287

GRI 406: Non-discrimination 2016

406-1 Incidents of discrimination and corrective actions taken

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

185

Well-being, health & Safety

GRI 3: Material Topics 2021

3-3 Management of material topics

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

158-163

GRI 403: Occupational Health and Safety 2018

403-1 Occupational health and safety management system

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

158-163

403-2 Hazard identification, risk assessment, and incident investigation

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

158-163

403-3 Occupational health services

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

158-163

403-4 Worker participation, consultation, and communication on occupational health and safety

3. People - Boosting our talent, being diverse and inclusive / 3.4 Driving Efficiency and performance / Social dialogue

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

150-151; 158-163

403-5 Worker training on occupational health and safety

3. People - Boosting our talent, being diverse and inclusive / 3.4. Driving efficiency and performance / 3.6 Safety and well-being at our core

158-163

403-6 Promotion of worker health

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

158-163

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

158-163

403-8 Workers covered by an occupational health and safety management system

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

158-163

403-9 Work-related injuries

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

Annex 6. KPI Tables

158-163; 291

403-10 Work-related ill health

3. People - Boosting our talent, being diverse and inclusive / 3.6 Safety and well-being at our core

Annex 6. KPI Tables

158-163; 291

Sustainable supply chain strategy

GRI 3: Material Topics 2021

3-3 Management of material topics

5. Environment - Growing with a long-term sustainable environmental approach / 5.5 Carbon footprint and climate change / Carbon management along the value chain

6. Value chain - Extending our commitment to the value chain / 6.2 Suppliers

208; 224-229

GRI 204: Procurement Practices 2016

204-1 Proportion of spending on local suppliers

6. Value chain / 6.2 Suppliers / Supplier evaluation.

Annex 6. KPI Tables

228; 292

GRI 308: Supplier Environmental Assessment 2016

308-1 New suppliers that were screened using environmental criteria

5. Environment / 5.5 Carbon footprint and climate change / Carbon management along the value chain

6. Value chain - Extending our commitment to the value chain / 6.2 Suppliers / Supplier evaluation, selection and monitoring

Annex 6. KPI Tables

204-208; 228-229; 292

308-2 Negative environmental impacts in the supply chain and actions taken

5. Environment  / 5.5 Carbon footprint and climate change / Carbon management along the value chain

6 Value Chain / 6.2.2 Suppliers evaluation

204-208; 228-229

GRI 408: Child Labor 2016

408-1 Operations and suppliers at significant risk for incidents of child labor

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

6. Value chain - Extending our commitment to the value chain / 6.2 Suppliers / Collaboration and commitment with our value chain

185; 224-227

GRI 409: Forced or Compulsory Labor 2016

409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

6. Value chain - Extending our commitment to the value chain / 6.2 Suppliers / Collaboration and commitment with our value chain

185; 224-227

GRI 414: Supplier Social Assessment 2016

414-1 New suppliers that were screened using social criteria

6. Value chain - Extending our commitment to the value chain / 6.2 Suppliers / Supplier evaluation, selection and monitoring

Annex 6. KPI Tables

224-227; 292

414-2 Negative social impacts in the supply chain and actions taken

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

6 Value Chain / 6.2.2 Suppliers evaluation

185; 228-229

Good governance

GRI 3: Material Topics 2021

3-3 Management of material topics

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance

80-87

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / The Cellnex Board of Directors

3. People - Boosting our talent, being diverse and inclusive / 3.5 Diversity and inclusion.

Annex 6. KPI Tables

80-87; 152-157; 279-280

405-2 Ratio of basic salary and remuneration of women to men

Annex 6. KPI Tables

286-287

Ethics and compliance

GRI 3: Material Topics 2021

3-3 Management of material topics

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance

89-92

GRI 205: Anti-corruption 2016

205-1 Operations assessed for risks related to corruption

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance

89-92

205-2 Communication and training about anti-corruption policies and procedures

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance

Annex 6. KPI Tables

89-92

289

205-3 Confirmed incidents of corruption and actions taken

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance

89-92

GRI 206: Anti-competitive Behavior 2016

206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

There have been no legal actions for anti-competitive behaviour, anti-trust, and monopoly practices in 2022.

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance

89-92

GRI 406: Non-discrimination 2016

406-1 Incidents of discrimination and corrective actions taken

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

185

GRI 415: Public Policy 2016

415-1 Political contributions

€67,000 in political contributions received in France.

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Access to communications

GRI 3: Material Topics 2021

3-3 Management of material topics

4. Society - Being a facilitator of social progress / 4.1 Social contribution / Access to communications

172-173

GRI 203: Indirect Economic Impacts 2016

203-1 Infrastructure investments and services supported

1. CELLNEX: Driving sustainable telecom connectivity / 1.2 Connectivity solutions / Innovation

1. CELLNEX: Driving sustainable telecom connectivity / 1.3 Our commitment /Our commitment to the Sustainable Development Goals (SDG)

4. Society - Being a facilitator of social progress

44-46; 64-67; 165-185

203-2 Significant indirect economic impacts

4. Society - Being a facilitator of social progress / 4.3 Socio-economic impact

182-184

Human Rights

GRI 3: Material Topics 2021

3-3 Management of material topics

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

185

GRI 404: Training and Education 2016

404-1 Average hours of training per year per employee

3. People - Boosting our talent, being diverse and inclusive / 3.4 Driving Efficiency and performance / Talent Academy / Training programs and training hours

Annex 6. KPI Tables

147-148; 290

404-2 Programs for upgrading employee skills and transition assistance programs

3. People - Boosting our talent, being diverse and inclusive / 3.4 Driving Efficiency and performance / Talent Academy / Training programs and training hours

147-148; 290

404-3 Percentage of employees receiving regular performance and career development reviews

3. People - Boosting our talent, being diverse and inclusive / 3.4 Driving Efficiency and performance / Holistic Performance management

145-156

GRI 406: Non-discrimination 2016

406-1 Incidents of discrimination and corrective actions taken

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

185

GRI 407: Freedom of Association and Collective Bargaining 2016

407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

185

GRI 408: Child Labor 2016

408-1 Operations and suppliers at significant risk for incidents of child labor

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

6. Value chain - Extending our commitment to the value chain / 6.2 Suppliers / Collaboration and commitment with our value chain

185; 224-227

GRI 409: Forced or Compulsory Labor 2016

409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights

6. Value chain - Extending our commitment to the value chain / 6.2 Suppliers / Collaboration and commitment with our value chain

185; 224-227

GRI 414: Supplier Social Assessment 2016

414-1 New suppliers that were screened using social criteria

6. VALUE CHAIN - Extending our commitment to the value chain / 6.2 Suppliers / Supplier evaluation, selection and monitoring

228-229

414-2 Negative social impacts in the supply chain and actions taken

4. Society - Being a facilitator of social progress / 4.4 Commitment to Human Rights.

6. Value chain  / 6.2 Suppliers / Supplier evaluation, selection and monitoring

185; 228-229

Cybersecurity and privacy of the information

GRI 3: Material Topics 2021

3-3 Management of material topics

6. Value chain - Extending our commitment to the value chain / 6.1 Customers / Security of the information

222-223

GRI 418: Customer Privacy 2016

418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

Due to the nature of the activity (B2B), Cellnex doesn't handle personal information of customers understood as an individual person. Even so, Cellnex has a Private Data Policy. The Cellnex Group guarantees the security,

secrecy and confidentiality of personal data under its responsibility, adopting the most stringent and robust security measures and technical resources to prevent the loss or misuse of the data or access to the data without

your authorisation. Moreover, Clients Personal Data Management Clause included in all the contracts signed by Cellnex with its clients, regarding Personal Data management.

-

Network expansion

GRI 3: Material Topics 2021

3-3 Management of material topics

1. CELLNEX: Driving sustainable telecom connectivity / 1.2 Connectivity solutions

15-52

GRI 202: Market Presence 2016

202-1 Ratios of standard entry level wage by gender compared to local minimum wage

Annex 6. KPI Tables

288

202-2 Proportion of senior management hired from the local community

Annex 6. KPI Tables

288

GRI 203: Indirect Economic Impacts 2016

203-1 Infrastructure investments and services supported

1. CELLNEX: Driving sustainable telecom connectivity

1.2 Connectivity solutions / Innovation

1.3 Our commitment /Our commitment to the Sustainable Development Goals (SDG)

4. SOCIETY - Being a facilitator of social progress

44-46; 64-67; 166-185

203-2 Significant indirect economic impacts

4. SOCIETY - Being a facilitator of social progress / 4.3 Socio-economic impact

182-184

GRI 206: Anti-competitive Behavior 2016

206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

2. Governance - Showing what we are, acting with integrity / 2.1 Corporate Governance / Ethics and Compliance

89-92