ÖBB Annual Report 2025

99 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 56 For economic activity 6.2. “Freight rail transport,” a freight transportation code (distinction between transports with and without loading of fossil fuels) is used. The measurement is not carried out at train level, but is based on revenues from transported goods, as a single train may carry wagons with different types of goods. Freight transportation of fossil fuels must is reported as non-taxonomy-aligned. A train kilometer key based on train kilometers driven is used in individual incidents (for example on measurement train journeys or auxiliary train journeys) if no clear allocation to a single economic activity of the three rail transportation activities (6.1., 6.2. and 6.3.) could be carried out. A proportionate allocation of turnover, CapEx and / or OpEx that fall into one of the two economic activities related to “passenger transportation” and cannot be clearly divided into long-distance transportation (6.1.) or local transportation (6.3.) was also carried out using a plausible distribution key. In particular, double counting was avoided in the allocation to economic activities. In the field of repair and maintenance at ÖBB-Technische Services-Gesellschaft mbH, it was decided to calculate a traction type key according to productive hours for maintenance services for the taxonomy-aligned key figures. This applies to economic activities 3.19. “Manufacture of rail-bound vehicle components” (climate change mitigation, CCM). The productive working hours are recorded for each order and can therefore be precisely allocated to the diesel locomotive or electric locomotive products and thus form part of the reported key performance indicators. E1 Climate change Impact, risk and opportunity management Description of the processes to identify and assess material climate-related impacts, risks, and opportunities The general process to determine and assess the material impacts, financial risks and opportunities is comprehensively illustrated in Chapter E.1 “General information” under “Management of impacts, risks and opportunities.” Please refer to this section if needed. When determining climate-related impacts, risks, and opportunities, both climate-related physical risks and transition risks and opportunities that may arise within the ÖBB Group are considered. ESRS E1.IRO-1.20.a The following chapter presents the concepts, targets and actions with which the Group reduces negative impacts and promotes positive effects. In accordance with the ESRS requirements on climate change, actions to prevent or reduce negative impacts on the “circular economy” are not shown in the report as “positive impacts,” but as preventive or mitigating actions. The following significant actual or potential impacts, risks and opportunities for the ÖBB Group resulted from the double materiality analysis: No. Material impacts, risks and opportunities 1) 2) Type of impact or risk/opportunity 3 ) Time horizon 3 ) Information on what part of the value chain is impacted 3 ) Subtopic: Climate change adaptation E1-F-1 Increased extreme weather events (heat days, heavy precipitation, storms) lead to damage and train services are impaired. This leads to a loss of sales and additional costs due to repairs. Risk Medium- term E1-F-2 Through forward-looking planning and analyses, adaptation measures are taken to potentially minimize damage and save costs in the middle and long term. Opportunity Medium- term E1-F-3 Climate change leads to profound changes in economic, regulatory and technological frameworks. At the same time, there may be a shortage of key resources, including energy. These developments cause additional costs for corporate groups – for example due to increasing cooling requirements for vehicles and buildings or higher prices and limited availability of energy and raw materials. Risk Medium- term 1) Material impacts are to be regarded as real unless explicit reference is made to the contrary. ESRS 2.SBM-3.48.c. 2) The update of the double materiality analysis has led to minor adjustments (type of impact or risk/opportunity, time horizon and information on the value chain) compared to the prior year. ESRS 2.SBM-3.48.g. 3) ESRS 2.SBM-3.48.c. MR56 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy