ÖBB Annual Report 2025

117 Group Management Report Öste rreichische Bundesbahn en -Holding Aktiengesellscha ft Consolidated Financial Statements | Group Management Report 74 E2 Pollution In Austria, the transportation sector is responsible for 16% of PM10 particulate matter emissions and 50% of nitrogen oxide emissions (part of the common air pollutants) 41 . Common air pollutants are emitted in addition to greenhouse gas emissions (note: for GHG emissions, see Chapter E.2 “Environmental information” under “E1 Climate change” ). Within the ÖBB Group, these are primarily generated by rail, bus and internal diesel transportation as well as from fossil heating systems (fossil fuels). As part of its sustainability strategy, ÖBB aims to reduce all emissions that have a negative impact on the environment and health. As rail traffic is expected to continue to increase, effective actions are intended to minimize impacts on local residents and nature while improving comfort and safety for customers. Impact, risk and opportunity management Description of the processes to identify and assess material impacts, risks, and opportunities related to pollution The general process to determine and assess the material impacts, financial risks and opportunities is comprehensively illustrated in Chapter E.1 “General information” under “Management of impacts, risks and opportunities.” Please refer to this section if needed. In mid-2024, ÖBB analyzed the environmental impact for selected sites and within the Group’s business activities in order to measure the impacts and the financial opportunities and risks relating to pollution. The size of the site and previous pollution incidents served as decisive criteria. The analysis looked at potential pollutant emissions to air, water and soil as well as the use of chemicals, including substances of concern and substances of very high concern. This was based on the work by the environmental managers and safety specialists, who regularly check whether eco-friendlier alternatives exist for hazardous substances and draw up corresponding operating instructions. Regular audits ensure that these substances are handled correctly, while a continuous improvement process helps to minimize environmental risks. ESRS E2.IRO-1.11.a The analysis in fall 2024 involved external stakeholders with expertise in pollution, such as representatives from science and research, managers of protected areas and NGOs with topic-specific expertise. They received an online questionnaire in which they were able to give their assessment of the impacts, opportunities and risks of ÖBB’s business activities. An internal update of the double materiality analysis was carried out in 2025, the results of which can be found in the table below. ESRS E2.IRO-1.11.b In accordance with the ESRS requirements, actions to prevent or reduce negative impacts on pollution are reported here as preventive or mitigating actions instead of “positive impacts.” The following significant actual or potential impacts, risks and opportunities for the ÖBB Group resulted from the double materiality analysis: 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: Air pollution E2-A-1 Air pollutants are produced by the combustion of petroleum-based energy sources in heating buildings as well as in road and rail transportation. Negative Short-term Own business activities Site: Trains on the rail network and buses on the road network (impact not location-specific) as well as buildings 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. Policies related to pollution The policies relating to the material impact E2-A-1 are listed in Chapter E.2 Environmental information under “E1 Climate change” in the decarbonization strategy, as the reduction of CO 2 emissions is directly linked to the reduction of air pollutants that harm the environment. 41 Sources: Environment Agency Austria, VCÖ 2025; VCÖ on World Environment Day: Transport remains a major environmental problem in Austria – Mobility with a future MR74 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy