ÖBB Annual Report 2025

Group Management Report 102 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 59 Integration of sustainability-related performance in incentive systems Details on the general remuneration process and the inclusion of sustainability-related performance can be found in Notes 32 . Climate change mitigation is one of the key topics of ÖBB's sustainability strategy. Climate-related aspects are included as Group targets in incentive systems and in the variable part of the remuneration of members of management bodies. The focus of the 2025 MbO target was on reducing the impacts of storm depression “Anett” and increasing resilience in operational areas. The climate-related targets were: “Operations / Back on Track” (weighting 10%, aimed at increasing resilience, stabilizing operations and restoring reliability and quality in day-to-day operations, including adjustments to targets to address the impacts of climate change) and “Customer Satisfaction” (weighting 10%, contributes to sustainable service quality and non-current customer loyalty). A stable and reliable operation strengthens customer confidence and supports the modal shift towards climate-friendly mobility by rail and bus (decarbonization effect for Austria). ESRS E1.GOV-3.13 Transition plan for climate change mitigation The transition plan for climate change mitigation is presented on the following pages. ÖBB plays a key role in climate change mitigation. It has set ambitious targets to reduce its greenhouse gas emissions and promote a sustainable economy. ÖBB published its climate change mitigation strategy back in 2017 and has been describing the path to decarbonization of its economic activities in Austria since 2018. ESRS E1-1.14 Understanding ÖBB's past, current and future climate change mitigation efforts The Paris Agreement (United Nations Framework Convention on Climate Change in December 2015) to limit global warming to 1.5 degrees Celsius and the EU target of climate neutrality by 2050 provide the framework for climate change mitigation and the transition to a sustainable economy. In line with their focus on sustainability and climate friendliness, ÖBB sees potential in this for the future. Potential lies in shifting transport to rail and public transport, thereby continuing to support a mobility transition. Transport is the second-largest source of GHG emissions in Austria, with road traffic being by far the largest emitter in the transport sector (source: Environment Agency Austria, Environmental Control Report 2025). In 2025, ÖBB’s rail and bus transportation services saved the domestic environment 4.2 million tons of GHG emissions. This corresponds to the amount of GHG emissions that would have been produced if ÖBB’s transportation services had been provided by car and truck instead of train and bus. ÖBB is therefore an important climate change mitigation corporate group in Austria and also makes a significant contribution to its customers and society. ESRS E1-1.15 Decarbonization area: ÖBB is also reducing its own GHG emissions and is proceeding with ÖBB's own decarbonization in the following fields: ESRS E1-1.15 – Mobility: Energy use for the provision of mobility services for customers (rail and bus transportation) and for internal mobility (internal vehicle fleet) – Buildings and operating plants (hereinafter collectively referred to as “buildings”): energy use in buildings (electricity supply, heating, cooling) and in operating plants (switch heating systems, etc.) – Scope 3 emissions: Consideration of GHG emissions across the value chain, in particular emissions arising from purchased or manufactured capital goods (e.g. e.g. rail infrastructure, vehicles such as rail and road vehicles) as well as from purchased goods and services. Additional consideration of further Scope 3 sub-categories such as emissions from transportation/distribution by contracted third parties, from the treatment/disposal of ÖBB waste and from the use of sold products (emissions from external railway operators on the ÖBB railway network) The reduction measures are mapped and driven forward in the respective decarbonization pathways. In addition to ÖBB's own decarbonization, ÖBB contributes to the decarbonization of Austria through its rail and bus transportation services. The overall national CO 2 effects of ÖBB are also part of the national energy and climate plan (NECP) to achieve Austria's climate targets. An important lever for further expansion is the modal shift from road and air traffic to rail. The aim is to boost the ÖBB Group’s competitiveness by increasing capacity, quality and productivity. ÖBB has been on the path to significant decarbonization in Austria since 2018. Back then, the first important milestone was set with the conversion of traction current (for train propulsion) to 100% renewable energy. Since 2019, 100% of the three-phase current for buildings in Austria has been sourced from renewable energy. The switch in the traction current field reduced GHG emissions in Scope 2 in the mobility field by 100,000 tons from 2017 to 2018. In the buildings field, a Scope 2 reduction of 25,000 tons was achieved from 2018 to 2019. The ÖBB climate change mitigation strategy was published in 2019 – since then, further decarbonization targets have been pursued. ESRS E1-1.15 | MR59 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