ÖBB Annual Report 2025

113 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 70 The emission factors for calculating ÖBB’s Scope 3 GHG emissions are generally taken from Environment Agency Austria. The total Scope 3 GHG emissions were reviewed on the basis of the 15 Scope 3 categories. In doing so, significant emissions were determined and calculated or estimated using appropriate emission factors. The entire Scope 3 inventory was reviewed in fall 2024. The Scope 3 GHG emissions in each significant category are updated annually. For the 2025 reporting year, 17% of primary data was used to calculate Scope 3 emissions. Reporting limits and calculation methods for the Scope 3 categories take into account fully consolidated companies and, in the case of Scope 3.15, equity investments. The table below shows the list of Scope 3 GHG emissions that were included in or excluded from the inventory, and also contains information on the calculation methods. When calculating Scope 3 emissions, biogenic CO 2 emissions from the combustion or bio-degradation of biomass in the upstream and downstream value chain were also taken into account. In 2025, 27.03 tons of CO 2 emissions from Scope 1 were generated by wood pellets. No purchased, sold or transferred carbon credits were taken into account when calculating ÖBB’s Scope 3 emissions. ESRS E1-6.51.AR.46; ESRS E1-6.48.AR.43.c Presentation of the significant Scope 3 categories for the ÖBB Group ESRS E1-6.AR.46.d Scope 3 Category Notes Calculation methods / tools 3.1 Purchased goods and services From ÖBB Procurement / Purchases Spend-based method (calculation by the Environment Agency Austria) 3.2 Capital goods From ÖBB Procurement / Purchases Spend-based method (calculation by the Environment Agency Austria) 3.3 Fuel- and energy- related activities “From mobility” and “buildings” decarbonization areas Primary data from balance sheet for mobility / buildings; Environment Agency Austria emission factors 3.4 Upstream transportation and distribution Re 1) upstream transportation by suppliers related to procurements, 2) third-party transportation on behalf of Austrian Federal Railways Güterverkehr (freight transportation), as well as 3) ÖBB internal transportation and distribution Re 1) Estimate of % rate from emissions from procurement volumes Re 2) Calculation from primary data Re 3) Calculation from primary data (note: is included in Scope 1, 2 or 3.3 Mobility) – Environment Agency Austria emission factors 3.5 Waste generated in operations Calculation from primary data (by Environment Agency Austria) 3.6 Business travel Emissions from air travel are already reported; rail travel and carpool journeys are included in the “mobility” decarbonization area. Calculation from primary data; Environment Agency Austria emission factors 3.7 Employee commuting Solid estimate (using a modal split model from the Environment Agency Austria, measured based on the number of employees) 3.11 Use of sold products GHG emissions from the use of the ÖBB railway network by external rail operators Calculation from primary data (data from ÖBB INFRA Netzzugang); Environment Agency Austria emission factors 3.13 Downstream leased assets Energy consumption of ÖBB-Infrastruktur AG’s existing customers, energy consumption of leased locomotives Calculation from primary data; Environment Agency Austria emission factors 3.14 Franchises RCA as franchisor (TransANT, pallet production) Calculation from primary data, Environment Agency Austria emission factors, pallet production Life-Cycle Study 3.15 Investments Proportionate emissions from equity investments; note: ÖBB has no operational control over subsidiaries that are not fully consolidated Estimation from annual sales Presentation of the not significant Scope 3 categories for the ÖBB Group ESRS E1-6.AR.46.d Scope 3 Category Notes Calculation methods / tools 3.8 Upstream leased assets Energy consumption for rented buildings (third-party buildings) included in the “buildings” decarbonization area Calculation from primary data; Environment Agency Austria emission factor (note: is included in Scope 1, 2 or 3.3 Buildings) 3.9 Downstream transportation ÖBB internal transportation/distribution are included in the “mobility” decarbonization area Calculation from primary data; Environment Agency Austria emission factors (note: is included in Scope 1, 2 or 3.3 Mobility) 3.10 Processing of sold products ÖBB is not a “classic” manufacturing company 3.12 End-of-life treatment of sold products MR70 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy