ÖBB Annual Report 2025

185 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 142 The following sustainable finance transactions were also implemented: – Conclusion of a green loan by ÖBB-Produktion GmbH for the financing of Siemens Vectron locomotives in the amount of EUR 20 million with Export Development Canada (EDC), arranged as a promissory note loan via ING Bank N.V. – Conclusion of a sustainability-linked promissory bill transaction by ÖBB-Personenverkehr AG in the amount of EUR 356 million. – Conclusion of a sustainability-linked loan by ÖBB-Personenverkehr AG with Raiffeisen Bank International AG in the amount of EUR 100 million. – Conclusion of a sustainability-linked loan by ÖBB-Personenverkehr AG with UniCredit Bank Austria AG in the amount of EUR 100 million. Objectives 2026 In future, ÖBB wants to focus more on special loans in order to achieve sustainable goals. Sustainability-linked loans and green loans are to be used for projects that fit in with the SDGs. Work is also underway to develop a standardized method for financing EU Taxonomy-aligned investments within the Group. E.5. List of disclosure requirements contained in the ESRS The disclosure requirements contained in the ESRS that were assessed as material (m) or not material (nm) when preparing the non-financial statement on the basis of the results of the double materiality analysis are listed below. The topic “E3 Water and marine resources” was identified as not material overall in the course of the double materiality analysis. ESRSs for which a transitional provision (TP) was used are marked with TP in the table. The following environmental, social, and governance disclosures are associated with the issues laid out in the NaDiVeG involving environmental, social, and employee matters and respect for human rights as well as combating corruption and bribery. ESRS Title m /nm Chapter Page number Note Sustain- ability module SDGS GRI General | ESRS 2 General information BP-1 General basis for preparation of sustainability statements m E.1. p. 35 2-2, 3-1 BP-2 Disclosures related to specific circumstances m E.1. p. 35 2-4 GOV-1 The role of the administrative, management and supervisory bodies m E.1. p. 36ff 5, 8, 16 2-9, 2-12, 2- 13, 2-17, 405-1 GOV-2 Information and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies; m E.1. p. 38ff 16 2-12, 2-13, 2-16, 2-24 GOV-3 Integration of sustainability-related performance in incentive systems m E.1. p. 59 2-19, 2-20 GOV-4 Statement on due diligence m E.1. p. 39ff 16 2-23 GOV-5 Risk management and internal controls for sustainability reporting m E.1. p. 25ff p. 33f 2-14 SBM-1 Strategy, business model and value chain m E.1. p. 41ff 8, 10 2-6, 2-7, 2- 22, 3-3 SBM-2 Interests and views of stakeholders m E.1. p. 44 16 2-12 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model m p. 44f Application of the transitional provision for ESRS 2 SBM-3, paragraph 48.3 1, 2, 3, 5, 6, 8, 11, 12, 13, 16 3-2, 3-3, 201-2, 303- 1, 306-1, 308-2, 413- 2, 414-2 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities m E.1. p. 45ff 2-14, 3-1 IRO-2 Disclosure requirements in ESRS covered by the corporate group’s sustainability statement m E.1. p. 48 MR142 |