ÖBB Annual Report 2025

Group Management Report 156 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 113 Incidents, complaints and severe human rights impacts The total number of work-related incidents of discrimination, including harassment, amounted to five for the ÖBB Group as at the reporting date of December 31, 2025 (py: three). The total number of complaints from all the various channels (equal treatment officers, whistleblower platform, mental health helpline, etc.) was recorded for the first time in 2025. The total number of complaints regarding discrimination raised within the ÖBB Group as at the reporting date of December 31, 2025, was 88 (py: 72). The increase year over year is due to the expanded data basis as well as other factors, such as an increased level of awareness and a related rise in whistleblowing activity. There were no significant fines, punishments, or compensation payments related to the work-related incidents and complaints described above (py: none). ESRS S1-17.103.a, b, c In the reporting year, there were no serious incidents (py: 0) and no significant fines, punishments, or compensation payments (py: 0) within the company’s own workforce with regard to human rights. Further information on the ÖBB Group’s approach to human rights can be found in Chapter E.1 “General information” under “Governance” in the section “Minimum social protection standards.” ESRS S1-17.104.a, b S2 Workers in the value chain To ensure smooth operations, the ÖBB Group relies not only on the expertise, motivation, and commitment of its own employees but also on the workers throughout the value chain. High standards of cooperation are crucial to achieving good results and ensuring the quality of the Group’s offering. Strategy Interests and views of stakeholders The integration of the interests, views, and rights of consumers and end-users is presented in Chapter E.1 “General information” under “Interests and views of stakeholders.” ESRS S2.SBM-2 Impacts, risks and opportunities and their interaction with policy and the business model The ÖBB takes social principles and environmental criteria into account when procuring services and products. These are incorporated into the components of tenders in a legally compliant manner that is individually adapted to each specific case. 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.” In accordance with the ESRS requirements, actions to prevent or reduce negative impacts on “workers in the value chain” are reported here as preventive or mitigating actions instead of “positive impacts.” The following significant actual or potential impacts, risks and opportunities for the ÖBB Group resulted from the double materiality analysis. A risk analysis is also performed based on where the company is located and the sector risk to which its suppliers are exposed. The remainder of this chapter explains the policies, actions, and targets in terms of how the ÖBB Group responds to these identified IROs in order to avoid negative effects and strengthen positive ones. The information below applies to ÖBB sites throughout Austria. No. Material impacts, risks and opportunities 1) 2) Type of impact or risk/opportunity 3) Time horizon 3) Information on what part of the value chain is impacted 3) Subtopic: Working conditions S2-A-1 Gaps in the legal requirements and/or in enforcing them can (potentially) lead to unethical behavior, such as the exploitation of workers in the ÖBB Group’s supply chain. Negative Short-term – Own business activities – Upstream and partly downstream value chain S2-A-2 Low levels of transparency with regard to the specific list of questions in external sustainability assessments and the answers given by the suppliers lead to insufficient traceability and thus to less effective actions that the ÖBB Group can implement in the supply chain. Negative Short-term – Own business activities – Upstream and partly downstream value chain 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) ESRS 2.SBM-3.48.c.; ESRS S2.SBM-3.11.e | MR113 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