ÖBB Annual Report 2025

165 Group Management Report Öste rreichische Bundesbahnen-Holding Aktie ngesellscha ft Consolidated Financial Statements | Group Management Report 122 Internal experts and stakeholders were involved in defining the targets. Stakeholder engagement was ensured via the double materiality analysis, although stakeholders are not systematically involved in the target-setting process. The achievement of the target is tracked by regularly recording the target value. ESRS 2.MDR-T.80.h; ESRS S3-5.42.a, b, c Target * ) Target year Target level Unit Base year Base year value Value 2025 Value 2024 Policies Material IRO By the end of the 2030 financial year, the total length of noise barriers will amount to 1,000 kilometers. 2030 1,000 km 2023 971 990.5 979.8 S3-K-1 S3-A-1 S3-F-1 *) ESRS 2.MDR-T.80.b, c, d, e, j. The following section provides further information on the aforementioned target and outlines the key actions to be taken, which minimize significant negative impacts of the ÖBB Group on affected communities and end-users and achieve significant positive effects. The entire value chain was taken into account when analyzing and writing up the impacts, risks and opportunities. The actions described can influence the value chain to varying degrees, both directly and indirectly. ESRS S3-4.32.a; ESRS 2.MDR-A.68.a, b 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 By the end of the 2030 financial year, the total length of noise barriers will amount to 1,000 kilometers. Status 1) Target scope 2) ÖBB-Infrastruktur AG route network Being implemented Methodology 3) The planning and implementation of new constructions and reinvestments of noise barriers in existing areas are carried out as part of the existing noise remediation program. The planning and implementation of noise barriers for new and extension projects is carried out as part of the respective projects. A further 10.7 km of noise barriers were built in the 2025 financial year. The key figure is therefore developing as planned towards the defined target. Action Noise barrier upgrade 4) 5) A further 10.7 km of noise barriers were built in the 2025 financial year. The action relates to new, upgraded, and existing railway lines. The noise barrier upgrade is an ongoing process closely linked to the annual construction projects. Ongoing Asset policy “Actions against railroad noise” The “Actions against railroad noise” asset policy was adopted by the Board of Management on October 23, 2024, and contains network-wide targets for infrastructure-related actions against railway noise. For each topic area or responsible department, implementation targets are defined with a time horizon of 2025 or 2030 respectively. Being implemented 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.a, f. 4) ESRS 2.MDR-A.68.a, b, c. 5) This action is implemented in Austria at the level of ÖBB-Infrastruktur AG. The implementation of actions to reduce noise emissions is derived from the Environmental Noise Action Plan 2024 as well as legal regulations. For vehicles, the legal basis is formed by the Noise Technical Specifications for Interoperability (TSI) – an EU regulation – and by national noise protection actions. The key legal foundations for infrastructure-related noise protection in the context of new construction and expansion projects are building permits under railway law, the Railway Noise Emissions Protection Ordinance (SchIV), and the implementing provisions of the SchIV (DB-SchIV). All noise protection actions to be taken on existing railway tracks as well as those for new construction and expansion projects that are not mandated by a formal decision by the authorities are carried out under the “Existing Noise Remediation” program. The key legal foundations for noise remediation on existing railway lines are laid out in the “Guideline for Acoustic Remediation of Existing Railway Lines of the Austrian Federal Railways" issued by the owner (the Republic of Austria), the respective “Agreement on the Planning, Implementation, Maintenance, and Financing of Noise Protection Measures on Existing Railway Lines of the Austrian Federal Railways,” concluded in cooperation with the relevant federal province, as well as the separate civil law contracts to be concluded with the respective municipality. ESRS S3-4.33.a The implementation of actions, including mitigation actions for the infrastructure-related reduction of noise emissions, is outlined in a separate procedural instruction on noise protection. Noise protection actions are incorporated into the budget and master plan of ÖBB-Infrastruktur AG to guarantee their effective implementation, thereby reducing the negative impacts on local residents. This provides an overview of the planned projects and their associated investment amounts within ÖBB-Infrastruktur AG, scheduled for implementation over each six-year period. The current master plan is publicly available on the website of the ÖBB Infrastruktur sub-group. 49 Rail-bound vehicles must comply with legal requirements regarding noise emissions during their design and construction, as failure to do so would result in the denial of approval. ESRS S3-4.33.b, c; ESRS S3-4.38; ESRS 2.MDR-A.69.a, b, c 49 Master Plan 2024–2029—ÖBB-Infrastruktur AG. MR122 | E.3. S1 Own workforce S2 Workers in the value chain S3 Affected communities S4 Consumers and end-users