ÖBB Annual Report 2025

157 Group Management Report Öst erreichische Bundesbahnen-Holding Aktie ngesellscha ft Consolidated Financial Statements | Group Management Report 114 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-3 Uniform social standards with high requirements for the entire value chain raise the standard of working conditions in the value chain. Positive 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 The following workers in the value chain are covered by the aforementioned material impacts: Type of workers *) Material impact Workers who: work at the corporate group’s site but are not part of its own workforce S2-A-1, S2-A-3 work for the corporate group in its upstream value chain S2-A-1, S2-A-2, S2-A-3 work for the corporate group in its downstream value chain S2-A-1, S2-A-3 work in the operations of a joint venture or special purpose vehicle involving the reporting corporate group S2-A-1 Workers (from the abovementioned or other categories) who are particularly vulnerable to negative impacts, whether due to their inherent characteristics or to the particular context, such as trade unionists, migrant workers, home workers, women, or young workers S2-A-1, S2-A-2, S2-A-3 *) ESRS S2.SBM-3.11.a. ÖBB sets high standards for working conditions both within its own corporate group and throughout the entire value chain and takes a wide range of actions in this regard. This should help to create and maintain attractive and secure jobs. Cooperation with suppliers is based on the General Terms and Conditions and the Supplier Code of Conduct (SCC), which set out important social and environmental requirements for cooperation with ÖBB. Suppliers from key product groups are asked to carry out an external sustainability assessment. Sustainability requirements are also established by quality, social, and environmental tendering criteria and other contractual components. Moreover, ÖBB Purchasing attaches great importance to concluding long-term contracts wherever possible in order to promote predictability for suppliers and security of supply. ÖBB is also focusing on actions to support small and medium-sized enterprises, for example by dividing some large tenders into smaller lots. ESRS S2.SBM-3.11.d Stakeholder surveys on “Workers in the value chain” were conducted in 2024 in order to assess risks. Building on this, three stakeholder roundtables have been held over the past two years, at which participants identified, discussed, and evaluated risks in key sectors. This included debating whether workers with certain characteristics or workers in a certain work context could be more affected by material risks. The stakeholders said that they considered exceeding working hours in logistics due to loading activities in train services and the safety and security of external workers working at ÖBB sites to be material risks. A list of potential solutions for handling the risks was also compiled. ESRS S2.SBM-3.12, 13 Impact, risk and opportunity management Policies related to workers in the value chain The following policies play an important role for the ÖBB Group with regard to the material impacts, risks, and opportunities related to workers in the value chain. The policies address the following material opportunities and risks: S2-A-1, S2-A-3. MR114 | E.3. S1 Own workforce S2 Workers in the value chain S3 Affected communities S4 Consumers and end-users