ÖBB Annual Report 2025

Group Management Report 190 Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidat ed Financial Statements | Group Management Report 147 ESRS Title m /nm Chapter Page number Note Sustain- ability module SDGS GRI S3-2 Processes for integrating affected communities regarding impacts m E.3. p. 121 1, 9, 12, 16 2-29, 3-3, 413-1 S3-3 Processes to remediate negative impacts and channels for affected communities to raise concerns m E.3. p. 121 1, 9, 12, 16 2-25, 413-1 S3-4 Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions m E.3. p. 121ff 1, 9, 12, 16 1, 2, 3, 8 2-24, 2-25, 3-3, 203-2, 411-1 S3-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities m E.3. p. 121ff 1, 9, 12, 16 3-3 Social | ESRS S4 – Consumers and end-users SBM-2 Interests and views of stakeholders m E.3. p. 124 9, 10, 11, 12, 16 16 2-12 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model m E.3. p. 124f 9, 10, 11, 12, 16 1, 2, 5, 6, 8, 11, 12, 13, 16 3-2, 3-3, 201-2, 303- 1, 306-1, 308-2, 413- 2, 414-2 S4-1 Policies related to consumers and end- users m E.3. p. 125ff 9, 10, 11, 12, 16 16 2-23, 2-25, 2-29, 3-3 S4-2 Processes for integrating consumers and end-users regarding impacts m E.3. p. 127f 9, 10, 11, 12, 16 2-29, 3-3 S4-3 Processes to remediate negative impacts and channels for consumers and end-users to raise concerns m E.3. p. 127f 9, 10, 11, 12, 16 16 2-25, 2-26, 418-1 S4-4 Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions m E.3. p. 128ff 9, 10, 11, 12, 16 16 2-24, 2-25, 3-3, 416-2, 417-2, 417-3, 418- 1 S4-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities m E.3. p. 128ff 9, 10, 11, 12, 16 3-3 Governance | ESRS G1 – Business conduct GOV-1 The role of the administrative, management and supervisory bodies m E.4. p. 36 14 5, 8, 16 2-9, 2-12, 2- 13, 2-17, 405-1 | MR147 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