ÖBB Annual Report 2025

145 Group Management Report Öste rreichische Bundesbahnen-Holding Aktie ngesellscha ft Consolidated Financial Statements | Group Management Report 102 The target level for the key figures is based on an analysis of prior-year figures and is reviewed at regular intervals by management in consultation with the specialist departments. It was determined in consideration of market benchmarks and up-to-date methods. If a significant change was made to a target in the reporting year, this is explained in the description of the methodology for the targets. Employees are also involved in the process via the regular employee survey. ESRS S1-5.46.MDR-T.80.f, h, i; ESRS S1-5.47.b, c In the reporting year, no material financial resources were used for the actions listed below. ESRS S1-4.43 Actions to prevent, mitigate, and remedy impacts The ÖBB Group takes actions and sets targets based on its material impacts, financial risks, and opportunities. The risks and opportunities identified in the double materiality analysis are reconciled with the existing risks and opportunities from risk management and ensure a consistent and comprehensive analysis. The following defined actions and targets to prevent, mitigate, and remedy impacts apply to the ÖBB Group’s own workforce unless otherwise stated. A roll-out is possible depending on the company agreement and the approval of the respective sub-group company. ESRS S1-4.40.a, 41, AR 47 In the course of setting the targets, the interests of employees were taken into account as far as possible through various processes (e.g. the employee survey). The targets and their realization are continuously monitored. In the event of deviations from the target values, countermeasures are taken if necessary. The responsible departments use the knowledge gained to achieve continuous improvements and ensure that targets are achieved. The communication channels described above ensure that the relevant perspectives of employees and employee representatives are taken into account. ESRS S1-5.47 a, b, c A clearly regulated process is initiated in the event of material impacts. Firstly, the circumstances of the case are analyzed, taking into account the persons involved. Depending on the impact, an agreement is sought and improvement measures are defined. The actions listed below were implemented in the reporting year for the material impacts (S1-A-7, S1-A-8, S1-A-9, S1-A-10). ESRS S1-4. 38.b, 39 Working conditions The following section presents the targets and actions for preventing, mitigating, and remedying negative impacts in relation to the material subtopic of “working conditions.” The actions listed therein on the topics of “work-life balance” and “gender-neutral salary and remuneration policy” also have the effect of preventing, mitigating, and remedying negative impacts in relation to the material subtopic of “equal treatment and equal opportunities.” The “Compatibility” sub-area strategy is designed to improve work-life balance. ÖBB supports a healthy balance between work and private life through the services that it offers. No. Description of action (without specific targets) 1) Status 2) M1 The actions in regard to social dialog are presented in the section “Process for integrating the own workforce.” Being imple- mented M2 RailMap*Reconciliation Work & Private : Internal information and communication platform put in place for all employees on time-out and parental leave management. This service has also been available to employees in Germany since late 2025. Being imple- mented M4 Childcare services: Expansion of regular and summer vacation childcare services at all 13 sites in Austria. The digital platform for booking childcare by the hour was launched in 2024 and has likewise been available to employees in Germany since mid-2025. Being imple- mented M5 Flexible work time models : ÖBB creates attractive and modern working and employment conditions along the life phases of its national and international employees, such as providing company agreements regulating flexible working hours (including “FlexiFriday,” a day with no core working hours), enabling teleworking and sabbaticals, and offering four job sharing models. Being imple- mented M6 Comprehensive range of corporate benefits . An attractive range of service and social offers (for example, ÖBB housing service, BahnBistro, etc.) contributes to employee loyalty and satisfaction. Being imple- mented M2, 3, 4, 5: IRO: S1-A-7 | Policy: S1-K-1, S1-K-6 M1: IRO: S1-F-1 | Policy: S1-K-1 M6: IRO: S1-A-3, S1-A-4 | Policy: S1-K-5 1) In the reporting year, no strategic KPIs were defined at Group level on this topic, but specific performance, productivity, and structural key figures are available within the Group at a more detailed level, which are also monitored. 2) ESRS 2.MDR-A.68.c, e MR102 | E.3. S1 Own workforce S2 Workers in the value chain S3 Affected communities S4 Consumers and end-users