ÖBB Annual Report 2025

Group Management Report 178 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 135 Description of the processes to identify and assess material impacts, risks and opportunities The general process for determining and assessing material impacts, risks, and opportunities is illustrated in Chapter E.1 “General information” under “Management of impacts, risks, and opportunities.” Please refer to this section if needed. ESRS G1.IRO-1.6 In accordance with the ESRS requirements, actions to prevent or reduce negative impacts on “corporate governance” are not shown in the report as “positive impacts” but as preventive or mitigating actions. 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: Corporate culture G1-A-1 Establishing responsibilities and structures in the form of policies, organizational manuals, etc. ensures joint action in line with the defined corporate values and strategies and provides clear guidance to employees. Positive Short-term – Own business activities – Upstream value chain – Downstream value chain G1-F-1 Efficient management of the ÖBB Group and the anchoring of responsibilities and structures (e.g. organizational manual, process map) in line with the defined corporate values and strategies enable consistent and efficient corporate management, which contributes to the long-term stability and value creation of the corporate group. Opportunity Short-term Subtopic: Protection of whistleblowers G1-A-2 In addition to the other reporting channels, the electronic whistleblower system also enables the submission of anonymous reports, thus creating trust and protecting whistleblowers. Positive Short-term – Own business activities – Upstream value chain – Downstream value chain Subtopic: Corruption and bribery G1-A-3 A lack of compliance management can lead to a working environment characterized by uncertainty and mistrust. Lack of transparency and unclear rules encourage potentially unethical and possibly criminal behavior and make it difficult for employees to follow standards. This can (potentially) affect their motivation and productivity. Negative Medium-term – Own business activities G1-A-4 Unclear compliance guidelines and a lack of monitoring make internal processes susceptible to irregularities, fraud and corruption. This can lead to wrong decisions, wasted resources, and a loss of organizational integrity. Negative Medium-term – Own business activities Subtopic: Political activity G1-A-5 Lobbying, establishing positions, and proposing amendments to drive forward rail-related initiatives, support climate change mitigation, and promote investment in public transport. Used correctly, lobbying can benefit not only the company, but also society and the environment. Positive Short-term – Own business activities – Upstream value chain – Downstream value chain G1-A-6 Membership in railroad interest groups increases the exchange of information, promotes the concerns of the ÖBB Group, and offers the opportunity to find partners for common concerns (climate change mitigation, investment in public transport). Positive Short-term – Own business activities – Upstream value chain – Downstream value chain G1-A-7 Memberships in railroad interest groups can lead to compromises and a softening of the position and the self-interests of the ÖBB Group. Negative Short-term – Own business activities – Upstream value chain – 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) and the inclusion of a new topic compared to the prior year. ESRS 2.SBM-3-48.g. 3) ESRS 2.SBM-3.48.c. | MR135 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