ÖBB Annual Report 2025

Group Management Report 160 Österreichische Bund sbahn n-Holding Aktiengesellscha ft Consolidate d Financial Statements | Group M anagement Report 117 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. In addition to the actions described above, relevant suppliers are asked to submit an external sustainability assessment in order to identify any weaknesses in the management of human rights along the supply chain. A risk analysis was also carried out based on company sites, sectors, and procurement volumes. This will make it possible to more precisely determine the necessary and appropriate actions in the future. ÖBB already has training courses for employees in Purchasing, which explain sustainability criteria for tenders and sustainability management along the supply chain. In addition, the Sustainable Procurement Toolbox provides validated criteria for improving social sustainability that can be used individually in tenders. All lead buyer organizations have named contacts who are responsible for sustainability in purchasing. ESRS S2-4.32.c, d, 33.a, b Resources required to implement actions are made available within the Group as required. The “Sustainable Procurement” team was also set up, which develops and manages actions for the successful implementation of sustainability requirements in the supply chain. The financial outlay is divided between several actions and has amounted to EUR 2 million since 2024. ESRS S2-4.38 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities As described above, legal representatives of workers in the value chain were involved in the development of material topics in order to gain insights into how targets can be improved and developed. Further information was obtained in the course of a roundtable involving representatives from strategic suppliers and employees, the academic and scientific community, and a development aid organization. The results were incorporated into the materiality analysis and will be integrated into the training program for purchasers, into corresponding documents, and, subsequently, into tenders. ESRS S2-4.42, 4.41 Overview of actions for human rights in the value chain 1) Status 2) Material IRO Use of social sustainability criteria in tenders Social tendering criteria are used in relevant tenders, e.g. product certificates, to call for social standards in tenders. Being imple- mented S2-A-1 Implementation of an IT system for collecting sustainability information A new IT system is currently being implemented to collect sustainability information at company and product level. Being imple- mented S2-A-2 Training of purchasers ÖBB Group purchasers are given regular training on applying aspects of sustainability. In addition, documents are available that contain important information on increasing sustainability in the upstream value chain (e.g. guidelines, handbooks). The scope of consideration corresponds to the purchasers of the ÖBB Group. Being imple- mented S2-A-1 S2-A-3 Project to exchange experiences on human rights in the value chain As part of the “Sustainable Procurement” working group of the European Railways Purchasing Conference (ERPC), ÖBB organized a number of meetings to exchange experiences on tender criteria for the consideration of human rights. The scope of consideration corresponds to key players in the value chain. Being imple- mented S2-A-3 Project to increase transparency in the value chain Within the Railsponsible sustainability initiative, a project is being carried out to jointly expand the information base with regard to sustainability in selected industries that also have a strong focus on social sustainability, such as the electronics industry. The project was continued in 2025. This should provide better insights into the identified potential impact and more precise details. The scope of consideration corresponds to key players in the value chain. This action will identify potential improvements to our own procurement and data use practices in order to reduce material negative impacts on workers in the value chain. Complet- ed S2-A-3 | MR117 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