ÖBB Annual Report 2025

179 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 136 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: Management of relationships with suppliers, including payment practices G1-A-8 High bureaucratic requirements (e.g. public procurement law, ESG criteria, CSRD, etc.) and the associated effort for data generation as well as an excessively strong monopoly position in the individual tendering areas of ÖBB can have a negative impact on suppliers in the various lines of business; e.g. high economic effort / resource intensity when participating in tenders. This applies in a special way to SMEs. Negative Short-term – Own business activities – Upstream value chain – Downstream value chain G1-A-9 Proactive support from the ÖBB Group, open cooperation, and clear, uniform guidelines promote commitment among suppliers. This improves compliance with specifications, builds sustainable partnerships, and gives suppliers planning security and economic stability. Positive Short-term – Own business activities – Upstream value chain – Downstream value chain G1-A-10 Late payments can jeopardize the financial stability of SMEs (running costs such as salaries, rent, and material purchases). As a result, the value chain can be impaired, as delayed payments can lead to smaller suppliers being unable to meet their own obligations to their supply chain and thus to the ÖBB Group. Negative Short-term – Own business activities – Upstream value chain Subtopic: Others G1-F-2 In the event of information security incidents, the functionality of central information and operating systems can be significantly impaired. This results in both financial consequences and extensive reputational damage. 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) 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. Corporate culture and concepts for corporate management The four ÖBB corporate values outlined are the basis for cooperation and orientation. They promote a strong corporate culture and respectful interaction while supporting productivity and competitiveness. We before me Compelling services for our customers Taking the initiative Safety always The values have been defined Group-wide since 2019 and are available on the intranet and in the management handbook. They were developed with the involvement of employees through desk research, interviews, and data analyses. Three initiatives mark the starting point: – Purpose of ÖBB: Definition of the common identity and the WE feeling – Cultural change: Actions to strengthen the corporate culture – Brand essence and employer branding: Strategies for attracting value-oriented employees The implementation of these shared values and competencies is part of the evaluation in the annual employee appraisal. If necessary, measures to promote or strengthen competence are defined during the appraisal. ESRS G1-1.9 MR136 | E.4. G1 Corporate management