ÖBB Annual Report 2025

191 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 148 ESRS Title m /nm Chapter Page number Note Sustain- ability module SDGS GRI IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities m E.4. p. 135f 2-14, 3-1 G1-1 Corporate culture and concepts for corporate management m E.4. p. 136f 12 16 2-16, 2-23, 2-24, 2-26, 3-3 G1-2 Management of relationships with suppliers m E.4. p. 140f 6 5, 8, 17 3-3, 308-1, 414-1 G1-3 Prevention and detection of corruption and bribery m E.4. p. 137f 12 16 2-13, 2-16, 2-26, 3-3, 205-1, 205-2 G1-4 Corruption and bribery incidents m E.4. p. 138 12 16 2-27, 205-3 G1-5 Political influence and lobbying activities m E.4. p. 139 12 16 3-3, 415-1 G1-6 Payment practices m E.4. p. 140 6 12 Information on ESRS Appendix B “List of datapoints in cross-cutting and topical standards that derive from other EU legislation” In accordance with ESRS 2 Appendix B “List of datapoints in cross-cutting and topical standards that derive from other EU legislation,” the following tables disclose information on the materiality of disclosure requirements and related data points. Disclosure requirement Data point m /nm Page number ESRS 2 – General information GOV-1 Boards’ gender diversity, paragraph 21 (d) m p. 37 GOV-1 Percentage of board members who are independent, paragraph 21 (e) m p. 37 GOV-4 Statement on due diligence, paragraph 30 m p. 40 SBM-1 Involvement in activities related to fossil fuels, paragraph 40 (d) i m p. 44 SBM-1 Involvement in activities related to chemical production, paragraph 40 (d) ii m p. 44 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii m p. 44 SBM-1 Involvement in activities related to cultivation and production of tobacco, paragraph 40 (d) iv m p. 44 ESRS E1 – Climate change E1-1 Transition plan to reach climate neutrality by 2050, paragraph 14 m p. 59 E1-1 Companies exempted from the Paris-aligned benchmarks, paragraph 16 (g) nm E1-4 GHG emission reduction targets, paragraph 34 m p. 67 E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors), paragraph 38 m p. 68 E1-5 Energy consumption and mix, paragraph 37 m p. 68 E1-5 Energy intensity associated with activities in high climate impact sectors, paragraphs 40 to 43 m p. 69 E1-6 Gross GHG emissions in Scope 1, 2 and 3 categories and total GHG emissions, paragraph 44 m p. 69 E1-6 Gross GHG emissions intensity, paragraphs 53 to 55 m p. 73 E1-7 Removal of greenhouse gases and carbon credits, paragraph 56 m p. 73 E1-9 Exposure of the benchmark portfolio to climate-related physical risks, paragraph 66 m TP E1-9 Disaggregation of monetary amounts by acute and chronic physical risk, paragraph 66 (a) m TP MR148 |