ÖBB Annual Report 2025

Group Management Report 162 Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidate d Financial Statements | Group M anagement Report 119 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. S3 Affected Communities ÖBB’s railway network covers large parts of Austria, meaning that many people come into regular contact with ÖBB, e.g. as its customers or neighbors. While the expansion of ÖBB’s activities brings benefits for customers, it can also impose a burden on local residents. The Group therefore aims to avoid and continuously reduce such burdens, most notably noise emissions. Overview The following chapter presents the concepts, targets and actions with which the Group reduces negative impacts and promotes positive effects. In accordance with the ESRS requirements, actions to prevent or reduce negative impacts on “affected communities” 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: 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: Economic, social and cultural rights of communities S3-A-1 Noise and vibrations caused by passenger and freight transportation (on roads and rail) or by the construction and operation of infrastructure facilities and workshops affect the environment, including both humans and animals. Negative Short-term – Upstream value chain – Own business activities S3-F-1 Tougher requirements for noise emissions may bring the risk of increased investment and conversion costs for the ÖBB Group. Stricter limits could also result in restrictions being imposed in production or operations, which could erode the corporate group’s competitiveness and profitability. Risk Medium- term 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. Target By 2029, the ÖBB Group aims to further develop its risk analysis to provide quantitative data as a foundation for decision-making and action planning. Status 1) Target scope 2) The target scope relates to the upstream and downstream value chain with respect to contractual partners. The existing supplier risk analysis, which draws on the industries in which suppliers operate and their associated risk assessments from external sources (including the UN Global Compact), is to be developed further and refined based on the initial findings so that priorities can be set. Information on company location, sectors and the results of external sustainability assessments will be combined to provide a more comprehensive picture of the social sustainability risk associated with individual suppliers. To this end, an appropriate IT system will be implemented. Data will be gathered as part of the procurement process. Being implemented 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. The target year has been moved from 2026 to 2029 so that new developments relating to the “EU Omnibus” and the amendments to the Corporate Sustainability Due Diligence Directive (CSDDD) can be reflected accordingly. Improvements will be made based on initial findings so that social sustainability matters can be integrated into procurement more closely going forward. Performance is tracked by means of target monitoring. Insights or opportunities for improvement will also be identified during the implementation of the objectives through the ongoing input of stakeholders and benchmarking with other companies in the industry. ESRS S2-5.42.a, b, c | MR119 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