ÖBB Annual Report 2025

Group Management Report 104 Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidat ed Financial Statements | Group Manag ement Report 61 ÖBB is supporting the implementation of the transition plan with targeted capital expenditure. Investment plans of the sub-groups and companies are queried annually in the course of budget / medium-term planning (budget planning for the next year / medium-term planning for a further 5 years). ESRS E1-1.16.c Below is an excerpt from the planned investment volume with reference to the outlined actions to mitigate climate change: – ÖBB-Infrastruktur AG: Capital expenditure in sustainable and renewable energy generation 2014 to 2030: EUR 1.6 billion (note: long-term investment program, also involving lengthy construction and implementation periods) – ÖBB-Infrastruktur AG: Phasing-out of heating oil and fossil gas of EUR 80 million from 2026 to 2031 – ÖBB-Personenverkehr AG: Total investment volume in new, modern, energy-efficient fleet 2026 to 2031 (local transport, long-distance transport, vehicle installations and conversions): EUR 5.5 billion – Österreichische Postbus AG will invest EUR 52 million in electric and hydrogen buses (alternative drives) between 2026 and 2031 The ÖBB Group has been reporting in accordance with the EU Taxonomy Regulation since 2021. The evaluation of Taxonomy-eligible economic activities was carried out for all six environmental objectives. The primary contribution is made to the environmental objectives “climate change mitigation” and “circular economy.” The key performance indicators for Taxonomy-aligned CapEx and CapEx plans, as well as the additional “enabling activities” and “transitional activities” taken into account, are disclosed in Chapter E.2 Environmental information under “Voluntary implementation of the EU Taxonomy Regulation in the ÖBB Group.” They are presented in the taxonomy table for revenue in the final column. ESRS E1-1.16.c The total OpEx KPI in EUR million is calculated annually and published in Chapter E.2 “Environmental information” under “Voluntary implementation of the EU Taxonomy Regulation in the ÖBB Group.” Trapped (bound) greenhouse gas emissions: The qualitative assessment of potentially trapped (bound) greenhouse gas emissions from assets and products is of great importance. It contributes significantly to the assessment of the environmental impact and the potential risk of not achieving the defined emission reduction targets. When describing these greenhouse gas emissions, a distinction is made between the known decarbonization areas. ESRS E1-1.16.d Decarbonization levers and key measures to mitigate climate change Decarbonization levers in the mobility field (ÖBB’s own decarbonization) Decarbonization levers in the buildings field Replacing diesel and switching to alternative drive systems (affects scope 1, 2 and 3) Key actions to mitigate climate change: – Replacement of diesel in rail/bus transportation and in the internal vehicle fleet (battery and hybrid vehicles) – Establishing alternative drive systems in buses (electric, hydrogen ...) – in coordination with service purchasers and clients (federal states, transportation associations ...) – Use of bridging technologies (e.g. HVO fuels) – Electrifying lines that are not yet electrified Phasing out fossil fuels or switching to climate-friendly alternatives (impacts Scope 1 and 3) Key actions to mitigate climate change: – Phasing out heating oil – Phasing out fossil gas Increase in energy efficiency (impacts Scopes 1, 2 and 3) Key actions to mitigate climate change: – Building optimization – Building refurbishment Increasing the degree of self-supply in traction current through renewable energies and covering future additional demand through more rail traffic, focus on AT (impacts Scope 2 and 3) Key actions to mitigate climate change: – Repowering hydropower (revitalization / new construction) – Expansion of photovoltaic systems – Expansion of wind power Decarbonization levers in the field of Scope 3 emissions Procurement of capital goods, consumer goods and services (primarily impacts Scope 3) Key actions to mitigate climate change: – Optimal use / promotion of decarbonization developments in ÖBB’s upstream and downstream value chain (depending on developments in the sectors and corporate groups in ÖBB’s supply chain), especially in the areas of construction (steel, concrete, etc.) and vehicles (steel, aluminum, plastics, etc.). Increase in energy efficiency (impacts Scopes 1, 2 and 3) Key actions to mitigate climate change: – Package of actions for traction current – Package of actions for diesel (as an interim solution) Decarbonization levers in the mobility field (decarbonization effect for Austria) Targeted GHG reductions in other Scope 3 sub-categories (primarily impacts Scope 3) Key actions to mitigate climate change: – Reduction of fuel and energy-related emissions – Reduction of emissions from waste treatment / disposal – Reduction from upstream transportation / distribution Modal shift to rail (in AT this mainly impacts Scope 1 and 3) Key actions to mitigate climate change: – Expansion of capacity and competitiveness by increasing quality and productivity | MR61 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