ÖBB Annual Report 2025

Group Management Report 184 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 141 Since ÖBB, as a sector contracting authority, is subject to public procurement law and must treat all bidders equally, no distinctions are made between sectors, countries or suppliers in the payment terms. Communication and cooperation with suppliers ÖBB Purchasing is in continuous contact with potential and existing suppliers. This is carried out by the specialist departments or the relevant purchasing managers by doing market research or in the form of supplier discussions that are continuously further development. The ÖBB Group works together with suppliers in industry initiatives to promote sustainability in the supply chain. In addition to Railsponsible and the Sustainable Rail Initiative (SRI), ÖBB is also involved in the European Railways Purchasing Conference (ERPC). ESRS G1-2.15.a Information security Information security scenarios with a high potential for damage include incidents in which the functionality of central information and operating systems is significantly impaired. The strategy is based on clearly defined development paths, the state of the art, and the principle of continuous improvement. In addition, key figures are collected to measure progress in order to ensure transparency and controllability. This creates a level of security that forms a reliable basis for further digital and economic development. Company-specific information Sustainable Finance The UN’s “Agenda 2030,” which was adopted in 2015, sees the financial market as a lever for implementing the Sustainable Development Goals (SDGs). Regulations such as the Principles of Responsible Banking and the EU Taxonomy Regulation define criteria for sustainable investments and are intended to prevent greenwashing. Important key figures are CapEx, OpEx, and sales, with CapEx playing a central role in the area of financing. One recognized feature is the ESG rating, which evaluates companies on the basis of environmental, social and governance criteria. Sustainable finance is therefore a central building block, as ecological effects are increasingly capital-intensive and forms of financing are closely linked to sustainability standards. Highlights 2025 In mid-2025, the rating scheme was checked for ÖBB Group companies operating on the capital market (set up for the first time in 2021). In addition, the Sustainable Finance Framework (SFF) published in 2023 was updated in 2025 and includes a mapping for green finance and EU taxonomy as well as a sustainability-linked section. The SFF applies to selected ÖBB companies. Central KPIs: – KPI 1: Reduction of absolute greenhouse gas emissions (Scope 1–3) by 2030 – KPI 2: Reduction of the specific carbon footprint (passenger transport by 2035, goods transport by 2031) – KPI 3: Increase in the proportion of women in management positions by 2035 – KPI 4: Improvement in occupational safety by 2035 – KPI 5: Increase in the proportion of EU Taxonomy-aligned train kilometers by 2035 Company-specific key figures 1) 2025 2024 Target 2035 ESG rating of ÖBB-Personenverkehr AG (out of 10 points) 2) 9.2 85 - ESG rating of Rail Cargo Austria AG (out of 10 points) 2) 9.0 81 - ESG rating of ISS-ESG ÖBB-Infrastruktur AG (rating range from A+ to D-) 3) 3) 3) - EU Taxonomy-aligned train kilometers in ÖBB-Personenverkehr AG in percent 4) 90.0 89.4 ≥97.0 1) Company-specific disclosure in accordance with ESRS 2.SBM-3.48.h. 2) Solicited rating. At the end of 2024, the ESG rating logic was adapted to ESRS; the maximum number of points changed from 100 to 10 as a result. 3) Non-solicited rating; no ISS ESG corporate rating was carried out in 2024 and 2025. 4) KPI in the Sustainable Finance Framework for the KPI “Increase in the EU Taxonomy-aligned CapEx share by 2035.” The target paths for all KPIs are defined at annual level, and the KPI values actually achieved are reported annually in the annual report. A second-party opinion was published by Moody’s Ratings for the Sustainable Finance Framework. In 2024, two ÖBB subsidiaries implemented green financing for the first time since the publication of the Sustainable Finance Framework. In line with international standards, the two subsidiaries will therefore prepare and publish a Sustainable Finance Report for the first time in 2025, which will provide information on the use of funds (allocation report) and the sustainability impact of capital expenditure (impact report). | MR141 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