ÖBB Annual Report 2025

129 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 86 No. Description of actions *) Status *) Material IRO 14 Collection of service clothing that is no longer fit for use Service clothing that is no longer usable is collected in collection boxes set up in various offices and sent for textile recycling. Depending on the material, quality and color, a company is commissioned to process the material into new yarns or filling materials. The return rate is ensured by a structured return procedure. The action affects the upstream and downstream value chain and is currently being implemented in Austria. Being imple- mented E5-A-1 E5-A-2 E5-A-3 15 Reissue of used uniforms Set up a process for reissuing used uniforms to employees after cleaning and reprocessing. Existing resources can therefore be used for longer, waste can be reduced, resources can be conserved, and the life cycle of products can be extended. The action affects the upstream and downstream value chain and is currently being implemented in Austria. Being imple- mented E5-A-1 E5-A-2 E5-A-3 *) ESRS E5-2.19, ESRS 2.MDR-A.68.a, b, c. The generally expected results of these actions are a reduction in resource consumption, less waste and pollution, and cost savings through more efficient use of materials. It also improves transparency and control over resource inflow and outflow data within the Group. ESRS 2.MDR-A.68.a No significant operating expenditure (OpEx) nor capital expenditure (CapEx) above and beyond the usual level was made related to the circular economy in the reporting year. ESRS 2.MDR-A.69.a Metrics and targets Targets related to resource use and the circular economy Key stakeholders such as suppliers, customers and employees were involved in the development of the voluntary circular economy targets. The targets apply to all fully consolidated ÖBB companies, unless otherwise stated. There were no changes for 2025. The targets are designed to address the material impacts, risks and opportunities associated with the use of resources and the circular economy. ÖBB tracks the effectiveness of its targets through annual monitoring. All of the targets mentioned with regard to resource utilization and the circular economy were set voluntarily within the ÖBB Group. ESRS 2.MDR-T.79.e, 80.h, i, j; ESRS E5-3.27 ÖBB's targets are directly linked to the overarching strategy: reducing the use of primary raw materials, increasing the proportion of secondary raw materials, actively conserving materials and extending their useful life, as well as the gradual systematic integration of recyclable products in procurement and investment strategies. The targets support the strategic objectives of reducing environmental impact along the entire value chain. They therefore make a significant contribution to achieving the company’s long-term sustainability goals. The allocation to the key areas shows the connection with the central areas of ÖBB's strategic circular economy and is shown in the following table on the right. ESRS 2.MDR-T.80.a The current targets relate only indirectly to circular product design, as no products are sold directly on the open market. However, an indirect influence is exerted through targeted actions in procurement that create corresponding incentives for the market. ESRS E5-3.24.a A similar situation can be seen in the contribution to the procurement and use of renewable resources in accordance with the cascade principle. Only the use of wooden sleepers was identified as a relevant material inflow. Due to technical requirements, however, ÖBB-Infrastruktur AG's ability to exert influence here is severely limited. This category therefore has a low priority in the overall context and no target is set. This is confirmed by the low significance of renewable materials in the overall mass balance. ESRS E5-3.24.d MR86 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy