ÖBB Annual Report 2025

137 Group Management Report MR94 | Öst erreichische Bundesbahnen-Holding Akti engesellscha ft Consolidated Financial Statements | Group Management Report 94 No. Material impacts, risks and opportunities 1) 2) 3) Type of impact or risk/opportunity 4) Time horizon 4) Information on what part of the value chain is impacted 4) S1-F-1 A shortage of and the failure to recruit skilled staff can pose a significant risk. A staff shortage, particularly in operations, can push costs up and, in the medium term, contribute to contractual obligations towards railway operators not being met. This could lead to fines, additional operational costs and a reduction in service quality, which could also affect business relationships over the long term. Risk Short-term – Own business activities Subtopic: Equal treatment and equal opportunities S1-A-8 Diversity management promotes a safe and stable working environment and creates trust and acceptance among the company’s own workforce. Positive Short-term – Own business activities S1-A-9 Ineffective prevention and protection mechanisms within the organization can result in cases of abuse of power or sexual harassment going undetected for a long time. Negative Short-term – Own business activities S1-A-10 Having a predominantly homogeneous and not especially diverse workforce—due to a low proportion of women, for example—can significantly limit diversity within the corporate group and make it less attractive as an employer. This can have an impact on corporate culture, economic performance, and innovative strength over the long term. Negative Short-term – Own business activities S1-A-11 5) Further training courses specific to the target group support and encourage employees and managers with their continuing personal development and targeted skills building. Positive Short-term – Own business activities S1-A-12 5) The training of up-and-coming specialists (e.g. apprentices) provides the opportunity for continuing personal development, a stronger team dynamic, and long-term job security. This creates a positive working atmosphere, promotes motivation, and helps them identify with the company. Positive Short-term – Own business activities 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) No material impacts on the company’s own workforce have been identified as part of transition plans to reduce negative environmental impacts and achieve greener and climate-neutral operations. ESRS S1.14 e; ESRS S1.SBM-3-14.AR 43. 4) ESRS 2.SBM-3.48.c. 5) Impacts were not assigned to a specific target, but have been taken into account through policies and actions. Interests and views of stakeholders The integration of the interests, viewpoints, and rights of people in the company’s own workforce is presented in Chapter E.1 “General information” under “Interests and views of stakeholders.” ESRS S1.SBM-2.12 Material impacts, risks and opportunities and their interaction with strategy and business model The general process to determine and assess the material impacts, risks, and opportunities is illustrated in Chapter E.1 “General information” under “Management of impacts, risks, and opportunities.” The material impacts, risks, and opportunities arising from the corporate group’s business model or influencing the strategy of the business model can be found in the table at the beginning of this chapter. ESRS S1.SBM-3.13.a, b, 14.d, e E.3. S1 Own workforce S2 Workers in the value chain S3 Affected communities S4 Consumers and end-users