ÖBB Annual Report 2025

119 Group Management Report Öste rreichische Bundesbahn en -Holding Aktiengesellscha ft Consolidated Financial Statements | Group Management Report 76 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 : Direct causes of biodiversity loss E4-A-1 Spread of invasive alien species through the transportation of goods by rail, either on the transported goods or on the means of transportation. Negative Short-term – Own business activities E4-A-2 4) Due to land use (soil sealing resulting from the construction of transport infrastructure, office locations, workshops, etc.), permanent or temporary alteration of habitats and a loss of biodiversity. Negative Short-term – Own business activities – Upstream value chain Subtopic: Impacts on the status of species E4-A-3 There are direct negative impacts on fauna due to railroad construction and operation (bird collisions, animal collisions on tracks, electrocution) Negative Short-term – Own business activities – Upstream value chain E4-A-4 The construction and operation of transport infrastructure (barrier effect) such as railroad infrastructure facilities, power generation and transmission plants fragment and destroy habitats for various animals. Negative Short-term – Own business activities – Upstream value chain Subtopic: Impact on the extent and state of ecosystems E4-A-2 4) Due to land use (soil sealing resulting from the construction of transport infrastructure, office locations, workshops, etc.), permanent or temporary alteration of habitats and a loss of biodiversity. Negative Short-term – Own business activities – Upstream value chain 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. 4) The impact is shown several times, as the impact is material for several subtopics. Transition plan and consideration of biodiversity and ecosystems in strategy and business model The resilience of the business model, strategy and policy to risks associated with biodiversity and ecosystems was assessed for the ÖBB Infrastruktur Group. The LEAP (Locate, Evaluate, Assess, Prepare) approach, 42 in accordance with ESRS, was used for the assessment. The basis for this is the double materiality analysis, including the assumptions made and time horizons. It comprises the identified impacts, risks and opportunities of the Group’s own activities as well as the upstream and downstream value chain. Further information can be found in Chapter E.1 General Information under “ Management of impacts, risks and opportunities. ” This information is also included in the non-financial statement in the management report of ÖBB-Infrastruktur AG . In addition, in-depth research was subsequently carried out. Findings from the stakeholder interviews of the double materiality analysis with biodiversity experts were also taken into account for the sub-group ÖBB Infrastruktur. No significant negative impacts were identified for affected communities in relation to specific sites and ecosystem services. ESRS E4-1.13.a, b, c, d, f, 17.e In the first step, the relevant sites of the ÖBB Infrastruktur Group were defined in 2025 (incl. the ÖBB Infrastruktur sub- group, already defined in 2024), and the material impacts of the double materiality analysis were considered. The respective dependencies were analyzed and are shown in Chapter E.1 “General information” under “Management of impacts, risks and opportunities.” No dependencies directly related to biodiversity and ecosystems were identified for the ÖBB Group. Ecosystem services are not material for the ÖBB Group and therefore also not material for the assessment of dependencies. Accordingly, they were given no further consideration. In the course of the analysis, one impact was identified as relevant: Transportation by rail can lead directly to the unintentional spread of invasive alien species, which are carried either on the transported goods or on the means of transport. A more detailed analysis is not possible due to a lack of data. No concrete policies or concepts are developed or cited for this impact. In addition, dependencies related to climate change were identified for the ÖBB Infrastruktur sub-group. These are covered thematically by disclosures in the non-financial statement of the management report of ÖBB-Infrastruktur AG in Chapter E.2 “Environmental information” under “E1 Climate change.” ESRS E4-2.17.a, b 42 The LEAP approach is a four-stage method: 1. Identification of key sites with regard to biodiversity (Locate), 2. Evaluation of the impacts of the sites (Evaluate), 3. Assessment of the risks and opportunities for biodiversity (Assess), 4. Development of policies, strategies and actions (Prepare). MR76 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy