ÖBB Annual Report 2025

Group Management Report 120 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 77 The risks were then analyzed. A distinction was made between transition risks, physical risks and systemic risks. The analysis did not reveal any material risk. In this context, it should be noted that the existing data situation for systemic risks in relation to tipping points, contagion risks or fundamental impacts of biodiversity loss is not yet available to a sufficient degree to derive detailed conclusions for the ÖBB Infrastruktur Group (incl. the ÖBB Infrastruktur sub-group). ESRS E4-1.13.a, b, 17.c, d The resilience analysis identified no risk in relation to biodiversity and ecosystems that would have a material impact on the business model and strategy of the ÖBB Infrastruktur Group (incl. the ÖBB Infrastruktur sub-group). ESRS E4-1.13.e Material impacts, risks and opportunities and their interaction with strategy and business model The ÖBB Infrastruktur sub-group has defined key locations in relation to biodiversity and ecosystems. The entire route network and the hydropower plants are considered key locations whose use and operation can impact the environment. ESRS E4.SBM-3.16.a; ESRS E4.IRO-1.17.a Power plants of the ÖBB sub-group Infrastructure incl. reservoirs with overlap with areas of biodiversity in need of protection Address Spullersee power plant with Spullersee reservoir Arlbergstraße 125, 6752 Dalaas Schneiderau power plant with Enzingerboden reservoir Stubach 131, 5723 Uttendorf Enzingerboden power plant with Tauernmoossee, Weißsee, Salzplattensee and Amersee reservoirs Stubach 104, 5723 Uttendorf The key locations — the route network and the hydropower plants — for the ÖBB Infrastruktur sub-group overlap with the biodiversity-sensitive areas across a total area of 42,043 ha (see figure above). ESRS E4-5.35 | MR77 Points of contact between ÖBB-Infrastruktur AG railway lines and hydropower plants with biodiversity-sensitive areas - 2025 Taking a strip of 300 m to the left and right of the railway lines, as well as 300 m around properties belonging to hydropower plants as an assessment area results in an overlapping area of 42,043.4 ha Biodiversity-sensitive areas: Natura 2000, IUCN (I-IV), KBA, Smaragd and UNESCO World Heritage Sites Scale: 1:2.500.000 Overlapping areas with hydropower plants Overlapping areas with railway lines Assessment area Areas of biodiversity in need of protection Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidate d Financial Statements | Group Manag ement Report 77 The risks were then analyzed. A distinction was made between transition risks, physical risks and systemic risks. The analysis did not reveal any material risk. In this context, it should be noted that the existing data situation for systemic risks in relation to tipping points, contagion risks or fundamental impacts of biodiversity loss is not yet available to a sufficient degree to derive detailed conclusions for the ÖBB Infrastruktur Group (incl. the ÖBB Infrastruktur sub-group). ESRS E4-1.13.a, b, 17.c, d The resilience analysis identified no risk in relation to biodiversity and ecosystems that would have a material impact on the business model and strategy of the ÖBB Infrastruktur Group (incl. the ÖBB Infrastruktur sub-group). ESRS E4-1.13.e Material impacts, risks and opportunities and their interaction with strategy and business model The ÖBB Infrastruktur sub-group has defined key locations in relation to biodiversity and ecosystems. The entire route network and the hydropower plants are considered key locations whose use and operation can impact the environment. ESRS E4.SBM-3.16.a; ESRS E4.IRO-1.17.a Power plants of the ÖBB sub-group Infrastructure incl. reservoirs with overlap with areas of biodiversity in need of protection Address Spullersee power plant with Spullersee reservoir Arlbergstraße 125, 6752 Dalaas Schneiderau power plant with Enzingerboden reservoir Stubach 131, 5723 Uttendorf Enzingerboden power plant with Tauernmoossee, Weißsee, Salzplattensee and Amersee reservoirs Stubach 104, 5723 Uttendorf The key locations the route network and the hydropower plants for the ÖBB Infrastruktur sub-group overlap with the biodiversity-sensitive areas across a total area of 42,043 ha (see figure above). ESRS E4-5.35 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