ÖBB Annual Report 2025

159 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 116 Workers in the value chain have various points of contact with ÖBB, e.g. via purchasers, project staff, or users within the corporate group. Employee representatives are also consulted, for example to analyze material risks in the value chain. Trade unions and other social partners are brought on board with relevant tender bids, e.g. to ensure that the needs of particularly vulnerable groups are taken into account. ESRS S2-1.17.b; ESRS S2-2.23, 22.a, b, d Processes for integrating workers in the value chain regarding impacts Official representatives of workers in the value chain were involved in the double materiality analysis and the stakeholder roundtables of 2024 and 2025 and were surveyed on risks posed to vulnerable groups. The materiality analysis will be updated regularly in future. The ÖBB Group is a member of various platforms in the rail sector, such as the Community of European Railway and Infrastructure Companies (CER), the International Union of Railways (UIC), the Railsponsible Initiative, and the Sustainable Rail Initiative (SRI). In addition, the Group is involved in various construction initiatives outside the rail sector, such as the Austrian Construction Technology Association, which also deal with social sustainability in construction and its improvement, among other things, and which provide a forum for sharing experiences and formulating recommendations for promoting sustainability and minimizing risks. Dialogue is held regularly, depending on the individual initiative. Stakeholder engagement is currently organized in a decentralized manner according to areas of responsibility. ESRS S2-2.22.a, b, c, e, 23 Processes to remediate negative impacts and channels for workers in the value chain to raise concerns Complaints and concerns can be raised via various channels: Personal contact, the ÖBB communication channels known to the general public, the channels of the direct user or of Purchasing, and, for certain topics, the ÖBB whistleblower system. This wide selection ensures broad-based, easily accessible opportunities to report incidents, including by interest groups. The whistleblower system also offers additional protective measures. The protection of individuals and their anonymity in the reporting process is described in Chapter E.4 “Governance information” under “Business conduct” in the “Compliance” section under the heading “Protection of whistleblowers.” ESRS S2-3.27.b, c, 28; ESRS S2-4.33.c The ÖBB Group works continually to further improve its processes. No reports relating to workers in the value chain were submitted in 2025, which is why no remedies had to be planned or implemented. ESRS S2-1.17.c, 19; ESRS S2-3.27.a, d; ESRS S2-4.36 Taking actions related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities As part of the double materiality analysis, stakeholders were asked about the material sustainability risks for ÖBB in the area of human rights along the value chain. This laid the foundations for obtaining more detailed information from stakeholder roundtables. This in turn provided a platform for discussing material impacts, risks, and opportunities relating to the workers in the value chain and identifying additional approaches for action. The approaches and actions were evaluated and communicated to the respective specialist departments. Additional actions already in place were explained in the previous chapters. ESRS S2-4.31, 32.a, b 1) ESRS S2-4.31, 32, 33, 34, 35; ESRS 2.MDR-A.68.a, b, c. 2) ESRS 2.MDR-T.80.j; ESRS 2.MDR-A.68.e. Overview of actions for human rights in the value chain 1) Status 2) Material IRO “Sustainable Procurement” team as a point of contact The “Sustainable Procurement” team was set up in 2023 to coordinate sustainability in procurement. Made up of purchasing experts, it develops, coordinates, and monitors actions to increase sustainability in the upstream and, in some cases, downstream value chain. Being imple- mented S2-A-1 S2-A-3 Further development of the tools The Sustainable Procurement Toolbox, the risk analysis, and the guidelines were developed further in 2025 to improve the mapping of material opportunities and risks in the value chain. Complet- ed S2-A-1 S2-A-3 External sustainability assessments for relevant suppliers External sustainability assessments cover the topics of “human rights” and “sustainability in the supply chain” and highlight any weaknesses. External sustainability assessments are requested for relevant suppliers, e.g. due to the industry, order volume, etc. Being imple- mented S2-A-1 S2-A-2 MR116 | E.3. S1 Own workforce S2 Workers in the value chain S3 Affected communities S4 Consumers and end-users