ÖBB Annual Report 2025

163 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 120 Strategy Interests and views of stakeholders The integration of the interests, views, and rights of affected communities is presented in Chapter E.1 “General information” under “Interests and views of stakeholders.” Impacts, risks and opportunities and their interaction with policy and the business model The general process to determine and assess the material impacts, risks, and opportunities is described in Chapter E.1 “General information” under “Management of impacts, risks, and opportunities” and can be consulted there if required. For the analysis of affected communities, both ÖBB experts and stakeholders—including representatives from ministries, the authorities, and the federal provinces—were sent an online questionnaire in 2024 about the potential impact of the Group’s business activities. Recipients were selected specifically related to the theme of “S3 Affected Communities.” The ÖBB experts assessed potential and actual impacts, focusing on noise. Noise emissions from railroad operations follow physical laws that cannot be overridden. The sound generated by trains propagates through the atmosphere and is perceived as an immission in the surrounding environment, with local residents being particularly affected. For this reason, residents living near the rail infrastructure are defined as affected communities. Material risks that this could present include increased complaints and stricter legal requirements, which could lead to legal notices, increased costs, and reputational damage. ESRS S3.SBM-3.9.a, b, d In 2009, the World Health Organization (WHO) summarized studies on the health consequences of nighttime noise exposure in Europe in its Night Noise Guidelines (NNGL) and determined a target value L night,outside of 40 dB. This is regarded as the lower threshold for protecting vulnerable groups, such as children, those with chronic illnesses, and older adults. The WHO’s 2018 update “Environmental Noise Guidelines for the European Region” recommends reducing the average noise exposure L DEN for rail traffic noise to less than 54 dB and thus preventing “adverse health effects.” Based on medical considerations, a night noise index L night,outside of less than 44 dB is recommended for nighttime noise exposure to avoid “adverse effects on sleep.” The legislation on limit values will also consider general underlying conditions, such as macroeconomic factors. These sources help the ÖBB Infrastruktur sub-group to develop a better understanding of how affected communities with certain characteristics could be more vulnerable to the impacts. The risks associated with noise emissions for the ÖBB Infrastruktur sub-group do not pertain to any particular group within the affected communities but rather to all residents living nearby. ESRS S3.SBM-3.10, 11 Impact, risk and opportunity management Policies related to affected communities The following policy is of central importance to the ÖBB Group with regard to the material impacts, risks, and opportunities. No. Policies 1) Description 2) S3-K-1 Environmental Noise Action Plan 2024 The Environmental Noise Action Plan 2024 for railway lines outside and within urban areas forms the strategic basis for managing the material impacts on affected communities for ÖBB- Infrastruktur AG. Its objective is to reduce the negative impacts of noise emissions on local residents. The Action Plan includes actions in the areas of new and upgraded railway lines, existing railway lines, reinvestment in noise barriers along existing railway lines, quiet freight wagons, and railway noise research, as well as monitoring at the noise measurement station in Lind ob Velden. The action plan covers main railway lines with a traffic volume of more than 30,000 trains per calendar year as well as all other railway lines operated by ÖBB-Infrastruktur AG in the urban areas of Vienna, Linz, Graz, Salzburg, and Innsbruck, in accordance with the Federal Environmental Noise Protection Ordinance (Federal Law Gazette II No. 144/2006). The policy covers all residents along these lines. 1) Unless adopted for the entire ÖBB Group, the policies are decided by the relevant Board of Management and apply to the company defined therein. ESRS S3-1.14. 2) ESRS 2.MDR-P.65.a, b, c. MR120 | E.3. S1 Own workforce S2 Workers in the value chain S3 Affected communities S4 Consumers and end-users