ÖBB Annual Report 2025

Group Management Report 186 Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidat ed Financial Statements | Group Management Report 143 ESRS Title m /nm Chapter Page number Note Sustain- ability module SDGS GRI Environment | ESRS E1 – Climate change GOV-3 Integration of sustainability-related performance in incentive systems m E.2. p. 59 2-19, 2-20 E1-1 Transition plan for climate change mitigation m E.2. p. 59ff 1, 2, 16 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model m E.2. p. 63 1, 2, 16 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 climate-related impacts, risks, and opportunities m E.2. p. 56ff 1, 2, 16 2-14, 3-1 E1-2 Policies related to climate change mitigation and climate change adaptation m E.2. p. 64 1, 2, 16 3-3 E1-3 Actions and resources related to the climate concepts m E.2. p. 65f 1, 2, 16 13, 14, 15 3-3, 201-2, 305-5 E1-4 Targets related to climate change mitigation and climate change adaptation m E.2. p. 67f 1, 2, 16 3, 12, 13, 14, 15 3-3, 305-1, 305-2, 305- 3, 305-5 E1-5 Energy consumption and mix m E.2. p. 68f 1, 2, 16 7, 8, 12, 13 302-1, 302- 3 E1-6 Gross GHG emissions in Scopes 1, 2, 3 and Total GHG emissions m E.2. p. 69ff 1, 2, 16 3, 12, 13, 14, 15 305-1, 305- 2, 305-3, 305-4 E1-7 Removal of greenhouse gases and projects to reduce greenhouse gases, financed via carbon credits m E.2. p. 73 1, 2, 16 13, 14, 15 3-3, 305-5 E1-8 Internal CO 2 pricing nm E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities m TP 1, 2, 16 13 201-2 Environment | ESRS E2 – Pollution IRO-1 Description of the processes to identify and assess material impacts, risks, and opportunities related to pollution m E.2. p. 74 3, 5 2-14, 3-1 E2-1 Policies related to pollution m E.2. p. 74 3, 5 3-3 E2-2 Actions and resources related to pollution m E.2. p. 75 3, 5 3-3 E2-3 Targets related to pollution m E.2. p. 75 3, 5 6 3-3, 303-2 E2-4 Air, water and soil pollution m E.2. p. 75 3, 5 3, 12, 14, 15 2-27, 305-7 E2-5 Substances of concern and Substances of concern nm E.2. 3, 5 E2-6 Expected financial effects of impacts, risks and opportunities related to pollution m p. 75 TP 3, 5 | MR143 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