ÖBB Annual Report 2025

187 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 144 ESRS Title m /nm Chapter Page number Note Sustain- ability module SDGS GRI Environment | ESRS E4 – Biodiversity E4-1 Transition plan and consideration of biodiversity and ecosystems in strategy and business model m E.2. p. 76f 2, 3, 4, 5 3-3 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model m E.2. p. 77f 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 related to biodiversity and ecosystems m E.2. p. 78 2, 3, 4, 5 2-14, 3-1 E4-2 Policies related to biodiversity and ecosystems m E.2. p. 78 2, 3, 4, 5 3-3 E4-3 Actions and resources related to biodiversity and ecosystems m E.2. p. 79ff 2, 3, 4, 5 6, 14, 15 3-3, 304-3 E4-4 Targets related to biodiversity and ecosystems m E.2. p. 79ff 2, 3, 4, 5 6, 14, 15 3-3, 304-3 E4-5 Key figures for impacts related to biodiversity and ecosystem change m E.2. p. 81f 2, 3, 4, 5 6, 14, 15 304-1, 304- 2, 304-4 E4-6 Anticipated financial effects of impacts, risks and opportunities related to biodiversity and ecosystems m TP 2, 3, 4, 5 Environment | ESRS E5 – Circular economy IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities related to resource use and circular economy m E.2. p. 82f 5 2-14, 3-1 E5-1 Policies related to resource use and the circular economy m E.2. p. 83f 5 3-3 E5-2 Actions and resources related to resource use and the circular economy m E.2. p. 84ff 5 3-3, 306-2 E5-3 Targets related to resource use and the circular economy m E.2. p. 86ff 5 3-3 E5-4 Resource inflows m E.2. p. 89ff 5 3, 6, 8, 11, 12 301-1, 301- 2, 306-1 E5-5 Resource outflows m E.2. p. 91f 5 3, 6, 8, 11, 12, 15 306-2, 306- 3, 306-4, 306-5 E5-6 Anticipated financial effects from impacts, risks, and opportunities related to resource use and circular economy m TP 5 MR144 |