ÖBB Annual Report 2025

127 Group Management Report Österreichische Bundesb ahnen-Holding Aktiengesellschaf t Consolidated Financial Statements | Group Management Report 84 No. Policies 1) Description 2) E5-K-1 Resource management and circular economy ÖBB would like to systematically incorporate the circularity of products and services into its procurement and investment strategies step by step. Key topics are the reduction of primary raw materials, increasing the proportion of secondary raw materials, active material conservation and extending the useful life of materials. By applying circular economy principles, ÖBB can reduce costs, secure resources in the long term and promote its contribution to sustainability. This is implemented through targeted raw material and resource management. In order to produce as little waste as possible at the end of the product's useful life, the use of sustainable materials should be promoted right from the procurement decision. Where possible, unavoidable waste is reused or directed to sustainable and legally compliant recovery and disposal processes. In addition to the premise of combining successful economic activity, ecological compatibility and social responsibility, a smart approach is also required that can work across sectors and divisions in order to manage the material impacts, opportunities and risks. The main areas of focus and general objectives of ÖBB's circular economy strategy are outlined below: – Promotion of the circular economy through sustainable procurement and the associated reduction of the CO 2 footprint along the upstream and downstream value chain along the upstream and downstream value chain – Efficient resource management • Reduction in resource consumption: Reduction in the use of materials and primary raw materials and increase in the proportion of recycled raw materials • Extension of useful life and active material conservation: preservation of products and materials in cycles – Avoidance of waste and environmentally harmful substances: efficient and sustainable use of raw materials, materials and products and reduction of chemical pollutants to a practicable minimum – Reduction of fresh water withdrawal and promotion of closed water cycles: efficient use of water resources through water recovery, recycling and substitution of fresh water 1) Policies/strategies are decided by the Board of Management of ÖBB-Holding AG and apply to the entire ÖBB Group. 2) ESRS E5-1.15.a, b; ESRS 2.MDR-P.65.a. Actions and resources related to resource use and the circular economy Depending on the focus, the main actions cover either the entire value chain, parts thereof, or solely ÖBB's own value chain — from procurement and use to disposal and reuse. The time horizons (status) for the implementation of these actions were divided into the categories “Being implemented” and “Planned.” For the actions that are already being implemented, the specific year in which the action will take effect has been defined. ESRS 2.MDR-A.68.a No. Description of actions *) Status *) Material IRO 1 CE procurement criteria in purchasing With a focus on resource conservation and waste avoidance, ÖBB implements circular economy criteria in purchasing throughout Austria. Purchased products and materials in prioritized product groups should comply with at least one principle of the circular economy. The criteria take into account the upstream and downstream value chain (VC) and apply on an ongoing basis. Being imple- mented E5-A-1 E5-A-2 E5-A-3 2 Obsolescence management ÖBB-Technische Services-GmbH operates an ongoing obsolescence management system to promote the circular economy. By repairing, reusing and refurbishing components, product life is extended, resources are conserved and waste is avoided. The action affects all regions in which the company operates and is effective within its own value chain. Being imple- mented E5-A-1 E5-A-2 E5-A-3 3 Fit for Future (F4F) As part of the “F4F” project, ÖBB is establishing a system for the automated retrieval of procurement data. The targets are to optimize the flow of resources, promote environmentally friendly materials and minimize non- recyclable materials. This action affects the upstream and downstream value chain and is implemented by all Austrian lead buyers. Being imple- mented E5-A-1 E5-A-2 E5-A-3 *) ESRS E5-2.19, ESRS 2.MDR-A.68.a, b, c. MR84 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy