ÖBB Annual Report 2025

Group Management Report 132 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 89 Target * ) Ensuring the existing circularity of significant fractions Status Target scope The target includes the recovery of key fractions such as rail, ballast, concrete sleepers, rolling stock and buses, which are relevant for operational safety and durability. Circularity is strengthened primarily in the use phase within the value chain. Ongoing Methodology Internal experts and stakeholders were involved in defining the target, in order to define a technically implementable target. Priority is given to those fractions that have been classified as particularly relevant according to the double materiality analysis and the circular economy strategy. The target makes an important contribution to achieving national and international targets in the area of the circular economy and resource conservation. Action Nos. 1–10 Ongoing *) ESRS 2.MDR-T.80.c, f, g, i. Target * ) Recovery of concrete demolition within the own construction project Status Target scope The target scope relates to the implementation of construction projects for the company's own value creation. By awarding the contract for construction management to external companies, parts of the upstream value chain are also addressed. Planned Methodology Internal experts and stakeholders were involved in defining the target in order to determine a path that could be implemented in practice. The target formulation means that only those construction sections are considered in which concrete demolition waste is generated and can be recovered for on-site recycling in an economically viable manner. This should also ensure that other sustainability matters, such as emissions caused by transporting the resulting masses over long distances, are minimized. The target contributes to the implementation of national and international efforts in the area of circular economy and resource conservation. Action No. 11 Being implemented *) ESRS 2.MDR-T.80.c, f, g, i. Target * ) Preparation of non-hazardous construction and demolition waste for reuse, recycling, other material recovery or backfilling (within the meaning of the EU Taxonomy Regulation) Status Target scope The target scope includes all new construction and renovation projects managed centrally by ÖBB-Infrastruktur AG in the area of non-essential buildings. Planned Methodology Internal experts and stakeholders as well as the external targets defined by the EU Taxonomy Regulation and the Waste Management Act were included in the target definition. The target contributes to the implementation of national and international efforts in the area of circular economy and resource conservation. Action Nos. 1–13 Being implemented *) ESRS 2.MDR-T.80.c, f, g, i. Resource inflows The main resource inflows (according to the double materiality analysis) include numerous products and materials that are essential for the operation and maintenance of infrastructure as well as passenger and goods transportation. They mainly concern finite raw materials in the context of construction projects and vehicle procurement. The years 2018 to 2022 were analyzed as representative to determine relevant inflows. ESRS E5-4.30 The main materials concerned here are steel and concrete, as these undergo several finishing steps. Track ballast, which is used in track bed construction, is also an important technical material. Due to the quantitative demand, products and materials are mainly transported in larger quantities (wagonloads or truck), which is why packaging materials make a lesser contribution. Critical raw materials and rare earths are primarily important in the steel sector. However, the chemical composition of these steels shows that the proportion of critical raw materials is very low. Due to the high return rate of scrap, these materials remain in the cycle, which is why the issue is only a secondary priority. ESRS E5-4.30 | MR89 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