ÖBB Annual Report 2025

121 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 78 The two site categories mentioned above — the route network and the hydropower plants — overlap with biodiversity- sensitive areas in certain places 43 (see figure). In Austria, the individual federal states are responsible for implementing and complying with species and nature conservation legislation in line with the division of competencies laid down in the Federal Constitution. They enforce the state nature conservation laws and associated directives, and monitor the ecological condition of the areas. The construction involved in some projects affects biodiversity-sensitive areas. All construction measures are planned with consideration of relevant protected assets and in accordance with nature conservation and species protection legislation. The responsible authorities check this as part of the approval process. Expert opinions and official requirements ensure that all relevant specifications are met. For projects subject to EIAs, additional actions such as environmental construction monitoring and action monitoring are implemented. Specific environmental and nature conservation-related regulations are also applied here. Consideration of the Red Lists of endangered species for each federal state is ensured during the approval procedure through the processes described above. For the reasons provided in the above explanation, there is no separate concept for sites in or near biodiversity-sensitive areas. ESRS E4.SBM-3.16.a, c; ESRS E4.IRO-1.19.a, b; ESRS E4-2.24.a The figure 44 shows where the main sites adjoin biodiversity-sensitive areas, and indicates the respective federal state borders. As stated in the previous paragraph, the respective federal state and its authorities are responsible for ensuring compliance with the state’s nature conservation laws. ESRS E4.SBM-3.16.a; ESRS E4-5.35 The double materiality analysis identified significant negative impacts in terms of land degradation and soil sealing. These were analyzed and are shown in the non-financial statement of the management report of ÖBB-Infrastruktur AG in Chapter E.1 “General information” under “Management of impacts, risks and opportunities.” ESRS E4.SBM-3.16.b Description of the processes to identify and assess material impacts, risks, and opportunities related to biodiversity and ecosystems The general process to identify and assess material impacts, risks, and opportunities as part of the double materiality analysis, and the integration of stakeholders, is described in more detail in Chapter E.1 “General information” under “Management of impacts, risks, and opportunities.” Further information on sites and areas with biodiversity in need of protection can be found in the sub-section “Material impacts, risks and opportunities and their interaction with strategy and business model.” ESRS E4-1.IRO-1.17.a Policies related to biodiversity and ecosystems The following concept plays a decisive role for the ÖBB Infrastruktur sub-group in terms of the material impacts, risks, and opportunities. ESRS E4-2.22 No. Policy Description E4-K-1 #INFRA.Nachhaltig- keitsstrategie 2) 3) 4) The #INFRA.Nachhaltigkeitsstrategie sets out priorities and operational targets on specific focus topics (circular economy, climate change adaptation, decarbonization, and biodiversity) and complements the #INFRA.Mobilitätswende. The following priorities related to biodiversity issues are set out in the strategy: 5) – We contribute to improving the condition of, and trends relating to, species and habitats. – We contribute to the conservation and connection of ecologically valuable habitats. – We help to restore ecosystems that are particularly important for biodiversity. – We are committed to efficient land use and reduced fragmentation. – We raise awareness among our employees through training and education programs and carry out initiatives relating to biodiversity. – We support research projects to improve biodiversity. 1) ESRS 2.MDR-P.65.a. 2) Strategies are adopted by the ÖBB-Infrastruktur AG Board of Management and apply to the ÖBB Infrastruktur sub-group. ESRS 2.MDR-P.65.b, c. 3) The strategy and the strategic priorities it contains relate to the factors of “land use changes” and “invasive alien species”. ESRS E4-2.23.a. 4) The above concept makes no reference to the following aspects as no materialities were identified in the double materiality analysis: dependencies, physical risks, transition risks, opportunities, impacts related to social issues, traceability of products, components, and raw materials, and production, sourcing, and consumption from ecosystems, relating to biodiversity and ecosystems. ESRS E4-2.23.c, d, e, f. 5) ESRS E4-2.23.b. 43 Biodiversity-sensitive areas include Natura 2000 sites, UNESCO World Heritage Sites, known as Key Biodiversity Areas, Smaragd and IUCN protected area categories I-IV 44 Due to a display error, all hydropower plants were shown in the graph in last year's report and not just those that overlap with areas with biodiversity in need of protection. This has been corrected in this report. MR78 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy