ÖBB Annual Report 2025

Group Management Report 100 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 57 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 mitigation E1-A-1 Making public transportation (rail and bus transport) more attractive by increasing quality and capacity will deliver additional positive GHG effects for Austria. Positive Short-term – Own business activities E1-A-2 The use of diesel in rail/bus transportation and in the internal vehicle fleet (company cars and commercial vehicles, rail maintenance vehicles, forklifts, small equipment, etc.) of the ÖBB Group causes GHG emissions in the area of mobility. Negative Short-term – Own business activities – Up- and downstream value chain E1-A-3 The use of traction power (from production to operation) within the ÖBB Group generates GHG emissions in the field of mobility. Negative Short-term – Own business activities – Downstream value chain E1-A-4 The ÖBB Group generates GHG emissions in the buildings sector through the use of energy for the supply of power, heating, cooling and operational facilities (switch heating), some of which currently still rely on fossil fuels. Negative Short-term – Own business activities – Downstream value chain E1-A-5 The release of F-gases in refrigerants during the cooling of driver’s cabs, rail-bound vehicles, buildings and buses contributes significantly to the greenhouse effect. These substances are not biodegradable and remain in the atmosphere for decades. Negative Short-term – Own business activities – Upstream value chain E1-A-6 Greenhouse gas emissions are generated primarily along the entire value chain of the ÖBB Group and through business- related travel (focus on production of capital goods and disposal / treatment of hazardous waste). Negative Short-term – Own business activities E1-F-4 The introduction and increase of CO 2 -related levies such as the CO 2 tax on fossil fuels in the mobility and buildings sectors as well as the implementation of the Carbon Border Adjustment Mechanism (CBAM) lead to direct and indirect cost increases for fuel, energy and imported goods. Risk Short-term E1-F-5 In terms of decarbonization, Österreichische Postbus AG is largely dependent on the award of service contracts by customers (federal states, transportation associations, etc.). Currently, most orders are still for diesel services. This may result in additional costs / penalties. Risk Short-term Subtopic: Climate change mitigation E1-F-6 The CO 2 tax on fossil fuels as well as increased climate awareness and a level playing field enhances the attractiveness of climate-friendly rail and bus transport compared with road- based individual transport. In combination with the ongoing improvements in quality and capacity, this can lead to a sustainable modal shift and an increasing market share in public and rail-bound transport. Opportunity Long-term E1-F-7 A delay in ÖBB’s CO 2 emission reduction targets, particularly the 2035 target in Austria, would result in a significant reputational damage and financial burdens (additional costs) due to CO 2 pricing, as well as a decline in creditworthiness, leading to higher interest rates and less favorable financing conditions. Risk Long-term E1-F-8 A ban on the use of F-gases in refrigerants is relevant for GHG emissions and may lead to additional costs due to necessary retrofitting (e.g. air conditioning systems in existing trains). Risk Short-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. | MR57 E.  Non-financial statement E.1. General information E.2. Environmental inform ation E.3. Social information E.4. Governance information E.5. ESRS index