ÖBB Annual Report 2025

105 Group Management Report Öste rreichische Bundesbahn en -Holding Aktiengesellscha ft Consolidated Financial Statements | Group Management Report 62 Mobility (Scope 1 and Scope 2) Although 90% of rail transportation in Austria is currently electrically powered (77% of ÖBB lines are currently electrified), ÖBB still operates diesel-powered locomotives and railcars in Austria and abroad. Within the ÖBB Group diesel-powered buses and fossil fuel-powered cars and commercial vehicles are additionally used for internal transportation. This poses a challenge for achieving the emission reduction targets in the mobility field. The ÖBB Group is therefore weighing up the continued use of fossil fuel-powered vehicles against early depreciation (competition / costs). Particular focus is placed here on Österreichische Postbus AG. However, progress in decarbonization depends largely on the awarding of services by the ordering parties (federal states, transportation associations, etc.). Buildings (Scope 1 and 2) ÖBB has over 3,500 buildings in its portfolio in Austria. In addition, a few existing portfolio buildings of the internal subsidiaries are also owned by the ÖBB Group. These are generally older buildings. They are to be energetically refurbished, for example by insulating them and replacing the heating systems. The high costs associated with renovating older buildings pose a risk to achieving the emission reduction targets for buildings. The costs and benefits must be weighed up as a matter of priority. Particularly in international fields, ÖBB often rents third-party buildings, which limits ÖBB's ability to influence the energy-efficient refurbishment of buildings. Scope 3 ÖBB procures capital goods, consumer goods and services and uses many material resources (infrastructure: construction and maintenance, vehicles: rail and road vehicles ...). This means that ÖBB is dependent on the decarbonization steps taken by the sectors and corporate groups in its value chain to reduce its Scope 3 emissions. The risk of achieving the emission reduction targets in the field of Scope 3 emissions is therefore due to market dependency and technological developments. The target is to drive forward the decarbonization developments in the sectors and corporate groups from the customer’s perspective and to participate in these developments in the best possible way. On the one hand, there is a risk of price increases (cost increases in procurement), but on the other hand there are also opportunities, for example through the promotion of a sensible circular economy. ÖBB has integrated the above-mentioned topics into its decarbonization targets in order to minimize the risk to the achievement of the emission reduction targets set by the potentially included greenhouse gas emissions described above. The main medium/long-term priorities are: – Mobility: Replacement of diesel or switch to alternative forms of propulsion (note: 90% of traction services in rail transportation are already electrically powered) – Buildings: phasing out fossil fuels (heating oil and fossil gas) – Scope 3 emissions: optimal use / promotion of decarbonization developments in ÖBB’s upstream and downstream value chain despite dependence on developments in the sectors and corporate groups in ÖBB’s supply chain ÖBB has identified / defined its environmentally sustainable economic activities (incl. assessment of the criteria for a “substantial contribution” or criteria for “do no significant harm”). Further information can be found in Chapter E.2 “Environmental information” under “Voluntary implementation of the EU Taxonomy Regulation in the ÖBB Group.” ÖBB’s Taxonomy-aligned economic activities make a significant contribution toward the environmental target of “climate change mitigation,” but not toward the environmental target of “climate change adaptation.” These economic activities have however no significant adverse effects on “climate change adaptation” as defined by the DNSH criteria (DNSH: Do No Significant Harm). ÖBB also sees further potential for the future through its environmentally sustainable business activities as well as its focus on sustainability and climate friendliness. For example, the further shift from road and air traffic to climate-friendly rail and ÖBB bus transportation offers high growth potential – see also decarbonization lever “modal shift to rail.” The main aim here is to achieve an effect on the competitiveness of the ÖBB Group by expanding capacity and increasing quality and productivity. Revenue and capital expenditure in these economic activities with reference to the environmental targets of “climate change mitigation” or “Climate change adaptation” are published annually in the Group Management Report (see key figures on the EU Taxonomy Regulation). ESRS E1-1.16.e MR62 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy