ÖBB Annual Report 2025

Group Management Report 130 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 87 Target1 ) Target year Target level Unit Base year Basic value Value 2025 Value 2024 Policy Material IRO Integration of circular economy principles for relevant product groups in procurement 2) 2040 80 Percent 2024 23.9 50.0 23.9 E5-K-1 E5-A-1, E5-A-3 Ensuring the existing circularity of material fractions 2040 ≥ 95 Percent 2023 96.3 98.2 99.1 E5-K-1 E5-A-1, E5-A-2, E5-A-3 Return of uniforms 4) 2030 80 Percent 2024 0 2.3 0 E5-K-1 E5-A-1, E5-A-2, E5-A-3 Recovery of concrete demolition within the own construction project 5) 2035 100 Percent 2028 - - - E5-K-1 E5-A-1, E5-A-2, E5-A-3 Preparation of non-hazardous construction and demolition waste for reuse, recycling, other material recovery or backfilling (as defined by the EU Taxonomy) 6) 2035 90 Percent 2024 38.5 60.0 38.5 E5-K-1 E5-A-1, E5-A-2, E5-A-3 1) ESRS E5-3.21; ESRS 2.MDR-T.79.b, c, 80.b, d, e, j. 2) Relevant product groups of national procurement in the upper threshold range, defined on the basis of their impact. 3) The existing circularity of key fractions (rail, ballast, concrete sleepers, rolling stock, buses) in recycling is secured by continuous optimization measures. These main fractions reflect the central use of materials and the most important components of the ÖBB Group's operational infrastructure / mobility services. Their importance results from their high resource utilization, their considerable potential for recycling/reuse and the possibility of significantly increasing their recyclability. Circularity describes the approach analogous to the 10R framework of keeping materials / products in the use cycle for as long as possible – e.g. through reuse, repair, refurbishment and recycling (excluding hazardous waste). 4) Currently being implemented as part of a pilot project. The collection was launched in June 2025 and comprises the following sub-group companies: ÖBB Infrastruktur AG, ÖBB-Operative Services GmbH & Co KG, Österreichische Postbus AG and ÖBB-Personenverkehr AG. 5) In the event of a positive sustainability assessment for the recovery of concrete demolition in your own construction project, taking into account technical, economic and legal requirements. 6) Applies to new construction and major renovations of non-essential real estate. As ÖBB does not act as an authorized waste handler, its direct influence on the handling of waste is limited. However, the Group supports the waste hierarchy within the framework of legal requirements and provides input for downstream recycling processes. The contribution can be derived from the allocation of the 10R of the circular economy and thus the targets to the levels of the waste hierarchy. ESRS E5-3.24.e The targets developed support the central principles of the circular economy (10 R). The following overview shows which targets are aimed at resource inflows (e.g. products, technical and biological material) or outflows and the R principles. The allocations relate to value creation within the ÖBB Group and are only valid to a limited extent outside this framework. Depending on how they are viewed, the targets can also contribute to further R principles. ESRS E5-3.24.a, b, c, ESRS E5-3.AR.16 Target Resource inflow Resource outflow Circular economy principles R principles Products Technical material Biological material Products Waste R1: Avoid R2: Rethinking R3: Reduce R4: Re-use R5: Repair R6: Recondition- ing R7: Reprocessing R8: Re-ionize R9: Recycling R10: Other recovery Circular principles in procurement • • • • • Circularity of essential materials • • • • • • • • • • • • Return of uniforms • • • • • • • • • • • Internal recycling of demolished concrete • • • • Preparing construction waste for reuse / recycling (EU taxonomy) • • The targets of the ÖBB Group, which are assigned to the R principles, are shown in order to compare them with the primary material savings, the material utilization rates and the waste hierarchy. This allocation makes it possible to systematically classify and comprehensibly derive the contribution of the stated targets to these perspectives. ESRS E5- 3.24.b, c, e, 25; ESRS E5-3.AR.16 | MR87 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