ÖBB Annual Report 2025

183 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 140 Management of relationships with suppliers Sustainable procurement As a contracting authority, ÖBB is subject to the Federal Procurement Act (BVergG 2018). Principles such as fair and equitable competition, equal treatment of all applicants and bidders as well as transparency, economic efficiency, and environmental justice must be ensured. The activities described below apply to all locations in Austria. In addition to ecological aspects, procurement also takes social standards into account. Since 2021, a Supplier Code of Conduct has supplemented the GTCs. This defines ethical principles in cooperation with ÖBB and must be accepted before cooperation is possible in ÖBB’s internal purchasing system ProVia. ÖBB guarantees non-discriminatory tenders. These are designed as far as possible in such a way that regional suppliers and small and medium-sized enterprises can also participate in them, such as through regional lots. 99.6% (py: 99.6%) of the net order volume came from EU and EFTA states, 30.9% (py: 40%) from small and medium-sized enterprises. The complexity of public procurement law remains a challenge for SMEs. ESRS G1-2.15.b ÖBB uses approaches that comply with procurement law to ensure sustainability requirements in the supply chain. Market- relevant factors play a role in selecting the approach (market maturity, strength of competition, sustainability risk, etc.). This allows higher requirements to be established in a more developed market without severely restricting the group of bidders. The ÖBB Toolbox with legally verified sustainability criteria forms the basis for this. In addition, the TCO-CO₂ model (TCO = total cost of ownership) takes into account both total and emission costs over the life cycle. An external ESG assessment is requested from relevant suppliers in order to analyze strengths and weaknesses. ESRS G1-2.14, 15.a Approach Description Service description The service is subject to sustainability requirements that must be met (e.g. textiles with sustainability certification). Suitability or selection criteria Only companies that meet company-related sustainability requirements (e.g. company certifications) are allowed to bid, or certifications are taken positively into account in the evaluation. Award criteria If environmental or social sustainability requirements are met, these companies are rated higher, giving them a better chance of winning the tender. Contract components Certain sustainability matters are always part of the tender (e.g. employee rights), but other aspects can also be agreed (e.g. further development of sustainability performance during the term of the contract). Training The “Sustainable Procurement” team works together to develop guidelines and training courses, provides regular information on innovations, and supports purchasers with sustainable tenders. Payment practices The General Terms and Conditions (GTC) of the ÖBB Group are publicly available on the website and contain detailed regulations on payment practices. Depending on the procurement project, different GTCs are agreed (e.g. GTCs for deliveries, services, construction services, etc.), but the payment regulations are essentially identical. Payment practices 2025 2024 Change Change in % Average days until invoice payment in days 1) 2) 32.1 31.3 +0.8 2.6% Percentage of standard terms applied to payments 1) 3) 69.1 68.9 +0.2 0.3% Pending court proceedings due to late payment in units 0 0 0 0% 1) Four smaller, fully consolidated ÖBB companies are not included in the scope of the stated key figure, but these have no material impact on the stated key figure. 2) From the invoice date to the settlement date. 3) The standard term of payment is 30 days. ESRS G1-6.33.a-c. The standard term of payment is 30 days. In special cases, the standard terms are deviated from and payment terms such as “payable immediately” or terms agreed individually with the contractual partner are specified. ESRS G1-6.33.a, b, d All invoices are checked using a standard approval process and payments are made once a week in a bulk payment run. All creditors are treated equally, regardless of their size, origin or other characteristics. A strategy to prevent late payment with a focus on SMEs is therefore not necessary. ESRS G1-2.14 MR140 | E.4. G1 Corporate management