ÖBB Annual Report 2025

Group Management Report 126 Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidate d Financial Statements | Group Manag ement Report 83 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: Resource inflows, including resource use E5-A-1 Primary raw materials are consumed when using building materials and products and during the manufacture, maintenance, and servicing of vehicles. Negative Short-term – Upstream value chain – Own business activities E5-A-2 The reuse of products (electrical components, vehicle parts, construction products, etc.) and materials in the maintenance of infrastructure and vehicles reduces raw material consumption. Positive Short-term – Upstream value chain – Own business activities – Downstream value chain E5-F-1 Stricter legal regulations at EU and national level, such as the Critical Raw Materials Act, the Corporate Sustainability Due Diligence Directive, or the REACH Regulation, are establishing requirements that must be met and could jeopardize security of supply. This results in higher costs. Risk Medium- term E5-F-2 Performing maintenance on infrastructure and rail-bound vehicles — such as repairs, reuse, and reconditioning — can save raw materials. This leads to cost reductions. Opportunity Medium- term Subtopic: Waste E5-A-3 The economic activities of the ÖBB Group (particularly construction, demolition, and maintenance work) generate hazardous and non-hazardous waste that must be disposed of. This leads to pollution. Negative Short-term – Own business activities – Downstream value chain E5-F-3 The tightening of legal regulations (EU/national), such as the Landfill Ordinance and the Waste Management Act, is resulting in the implementation of requirements that must be adhered to. This can increase the cost of waste separation, processing, and storage. This results in additional costs. Risk Medium- term E5-F-4 Inadequate waste management or suboptimal management of natural resources can lead to compensation payments. Risk Medium- term E5-F-5 The sale of waste, especially iron and copper, generates income. Rising commodity prices could also create new business opportunities to increase revenue from waste. Opportunity Medium- term 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 resource use and the circular economy The circular economy strategy adopted in fall 2025 is part of the ÖBB sustainability strategy (see Chapter E.1. “General information” under “ÖBB sustainability strategy” ) . It applies to all fully consolidated companies and geographical areas of activity, unless otherwise stated. Internal and external activities along the value chain as well as material impacts, risks and opportunities (see table of actions) are included. The implementation of the strategy is monitored by annual monitoring processes to ensure that the targets are achieved and continuously improved. ESRS E5-1.16, ESRS 2.MDR-P.65.a, b, c | MR83 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