ÖBB Annual Report 2025

167 Group Management Report Öste rreichische Bundesbahnen-Holding Aktie ngesellscha ft Consolidated Financial Statements | Group Management Report 124 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: Information-related impacts for consumers and/or end-users S4-A-1 Customers are not adequately informed about current events, service interruptions, construction activities, etc., in the event of disruptions. This may lead to disruptions in the travel process. Negative Short-term – Own business activities – Downstream value chain Subtopic: Personal safety of consumers and end-users S4-A-2 Accidents, including (train) collisions, derailments, fires, and operational and passenger-related incidents can cause injuries to consumers and end-users. Negative Short-term – Own business activities S4-F-1 Safety incidents involving rail facilities, including at grade crossings, and their impact on passengers can lead to additional costs. Risk Short-term S4-A-3 Intentional attacks/assaults by external parties can lead to physical injury and/or property damage for customers. Negative Short-term – Own business activities Subtopic: Social inclusion of consumers and end-users S4-A-4 Implementing accessibility actions consistently across the ÖBB Group ensures that all individuals can use the travel services with ease regardless of any physical or cognitive impairments. Positive Short-term – Own business activities Subtopic: Others S4-A-5 Late or unreliable train services can significantly erode passengers’ trust in the railway operator. Delays result in lost time, missed connections, and reduced predictability in everyday life, negatively affecting customer satisfaction and travel behavior. Negative Short-term – Own business activities – Up- and downstream value chain 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. Strategy Interests and views of stakeholders The integration of the interests, views, and rights of consumers and end-users is presented in Chapter E.1 “General information” under “Interests and views of stakeholders.” ESRS S4.SBM-2 Material impacts, risks and opportunities and their interaction with strategy and business model The general process to determine and assess the material impacts, risks, and opportunities is illustrated in Chapter E.1 “General information” under “Management of impacts, risks, and opportunities ” and can be consulted there if required. The main insights are presented in the summary table above. ESRS S4.SBM-3.10.b, c, d The main stakeholders of the ÖBB Group with regard to consumers and end-users are the passengers and users of ÖBB services (B2C). The material impacts identified, which are listed in the summary table above, apply to all customer groups of the ÖBB Group equally, as does the financial risk S4-F-1. Only the impacts relating to S4-A-4 specifically affect one group, namely mobility-impaired travelers (e.g. people in wheelchairs or visually impaired travelers). Consumers and end-users are not exposed to any ÖBB Group services that could be harmful to them or increase the risk of chronic illness. The services offered by the ÖBB Group do not infringe individuals’ right to privacy, the protection of personal data, freedom of expression, or the right to non-discrimination. All booking-related data is processed in accordance with the EU General Data Protection Regulation (GDPR) and other relevant legislation and applicable case-law. Payments are processed in accordance with the requirements of the financial institutions involved, and only the data needed to execute the contract is collected. MR124 | E.3. S1 Own workforce S2 Workers in the value chain S3 Affected communities S4 Consumers and end-users