ÖBB Annual Report 2025

161 Group Management Report Österreichische Bundesbahnen -Holding Aktiengesellscha ft Consolidated Financial Statements | Group Management Report 118 Target * ) Target year Target level Unit Base year Base year value Value 2025 Value 2024 Policies Material IRO Implementation of training courses for purchasers 2030 24 Meetings 2023 3 9 6 S2-K-3 S2-A-1, S2- A-2, S2-A-3 Organizations participating in the stakeholder roundtable 2025 10 Persons 2024 5 15 5 S2-K-3 S2-A-1, S2- A-2, S2-A-3 Further development of the risk analysis 2029 n.a. n.a. n.a. n.a. n.a. n.a. S2-K-3 S2-A-1, S2- A-2, S2-A-3 *) ESRS 2.MDR-T.80.b, c, d, e, j. The following section provides information on targets related to workers in the value chain. If work on a target is behind schedule, this is explicitly indicated. If a significant change was made to a target in the reporting year, this is explained in the description of the methodology . ESRS 2.MDR-T 80.i Target Implementation of training courses for purchasers Status 1) Target scope 2) The target scope relates to both the upstream and downstream value chain, because purchasers set terms and conditions for suppliers that go beyond the basic requirements. Legal requirements, risks, principles of procurement law, and potential sustainability criteria are discussed in the training courses. The concepts described above are also discussed, and examples of good practice from day- to-day procurement are shared. Being implemented Methodology 3) Among other things, the content was prepared based on the results of the double materiality analysis and downstream stakeholder surveys by the ÖBB Group. Performance is tracked by means of target monitoring. The content is adapted on an ongoing basis in line with legal requirements and stakeholder feedback. 1) ESRS 2.MDR-T.80.j; ESRS 2.MDR-A.68.e. 2) ESRS 2.MDR-T.80.c. 3) ESRS 2.MDR-T.80.f; ESRS S2-5.42.a, b, c. Target More stakeholder dialogs are to be conducted in 2025 so that more detailed insight can be gained into the impact identified as material and the downstream consequences and so that potential further actions can be defined. Status 1) Target scope 2) The target scope relates to the upstream and downstream value chain. The target includes the results of the stakeholder survey. These are to be explored in greater depth with the aid of stakeholder roundtables in order to develop specific actions and targets as described in S2. Expanding the stakeholder interviews is intended to permit greater insight into potential downstream consequences for workers in the value chain and allow necessary actions to be derived. Stakeholders who can provide information on the previously identified topics from the stakeholder survey in the upstream and downstream value chain are asked at stakeholder roundtables about the sustainability risks and opportunities in relation to workers in the value chain. These stakeholders include major suppliers of the ÖBB Group as well as interest groups (for workers in the value chain or particularly vulnerable groups). Completed Methodology 3) The targets were developed based on the results of the double materiality analysis and subsequent stakeholder surveys conducted by the ÖBB Group. However, targets have not been defined in direct collaboration with the stakeholders. Performance is tracked by means of target monitoring. Insights or identified opportunities for improvement will also be incorporated during implementation of the targets based on further information provided by stakeholders in continuing discussions. 1) ESRS 2.MDR-T.80.j; ESRS 2.MDR-A.68.e. 2) ESRS 2.MDR-T.80.c. 3) ESRS 2.MDR-T.80.f; ESRS S2-5.42.a, b, c. MR118 | E.3. S1 Own workforce S2 Workers in the value chain S3 Affected communities S4 Consumers and end-users