ÖBB Annual Report 2025

Group Management Report 142 Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidat ed Financial Statements | Group Manag ement Report 99 The ÖBB Group companies abroad act independently in accordance with the relevant national law and bear responsibility for HR results and processes. They implement the HR strategy and Group standards following the principles of the “Human Resources policy for companies abroad” (e.g. legal regulations, integrity, Code of Conduct, economic diligence, performance of HR tasks). ESRS S1-1.19.MDR-P.65.b The “equal treatment” Group policy,” the “Diversity Charter,” and the “Charter of Inclusion” form the basis for raising awareness in order to curb, combat, and prevent discrimination. They are also aimed at promoting diversity and inclusion in general. Th policies and charters stated are taken into account as part of the specific everyday working procedures in the ÖBB Group. ESRS S1-1.24.d This non-financial statement reports on the salary gaps between managers and employees (in accordance with ESR standards). The calculated result is subject to regular review as it was in the past in order to ensure an appropriate ratio. The companies of the ÖBB Group undertake to pay their employees fairly, regularly, punctually, and in full and to comply with all applicable wage and remuneration laws. ESRS S1-1.20, 21, 22 Information onhuman rights can be found in Chapter E.1 “General information” under “Governance” in the context of “Minimum social protection standards.” ESRS S1-1.20, 21, 22 Processes for integrating the corporate group’s own workforce and employee representatives regarding impacts Within the ÖBB Group, the views of its own workforce are garnered both in direct dialogue with employees and via elected representatives (works council) and organizations. These perspectives are incorporated in a variety of ways within the framework of different procedures in decision-making processes and in implementing actions. The processes for integrating the corporate group’s own workforce are described in more detail below. At Group level, the dialogue is conducted between the Board of Management and the Group Executive Committee. In strategic HR management, regular dialogue takes place with the committee chairman. The highest-ranking person is the Chair of the Board of Management. Furthermore, there are various formats for regularly engaging employee representatives in the individual ÖBB companies, such as a dedicated personnel committee at ÖBB-Infrastruktur AG. ESRS S1-2.27.a, b, c, d, e Works Council The Works Council takes financial, social, and health concerns of employees up with management. The Group Works Council negotiates cross-company issues with the Group management and engages in discussions with trade unions and politicians on relevant matters affecting employees. ESRS S1-2.27.d European Works Council (EWC) The European Works Council (EWC) is the point of contact for ÖBB Group employees in Europe. It represents employees in EU and EEA countries in dealings with Group management, most notably on issues such as employee rights and financial and social matters. A new agreement in this regard was concluded on July 1, 2025. Representatives from sites employing more than 100 staff regularly attend meetings in order to exercise their rights to obtain information and be consulted. Social dialogue In addition to safeguarding democratic rights, a respectful, cooperative relationship between management and employees in all countries is a basic prerequisite for a social dialogue that works. This was why the memorandum of understanding was agreed within the ÖBB Group between the EWC and the Board of Management of Rail Cargo Austria AG, Rail Cargo Hungaria Zrt., Rail Cargo Carrier Kft, and ÖBB-Personenverkehr AG. It aims to promote a shared transnational corporate culture and help shape the cross-border deployment of personnel on trains. In addition, the Community of European Railway and Infrastructure Companies (CER) and the European Transportation Workers’ Federation (ETF) act as the social partners recognized by the EU Commission at EU level. ESRS S1-2.27.d Sectoral Social Dialogue on Railways (SSD) ÖBB is also a member of the Sectoral Social Dialogue for the rail sector (SSD) and of the HRD Steering Committee of the Community of European Railway and Railway Infrastructure Companies. These are used to discuss social topics and labor law issues between employers and employee representatives and to develop solutions for industry-specific challenges (e.g. working conditions, digitalization, safety). A transparent information policy toward employee representatives and a regular exchange of information ensure comprehensive involvement in all relevant matters and Group projects, such as through the “Inclusion and Diversity” committee or in the “DAK 26” project. ESRS S1-2.27.d | MR99 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