ÖBB Annual Report 2025

298 Other information Management is responsible for the other information. The other information comprises all the information included in the consolidated financial statements and in the group management report 2025, excluding the consolidated non-financial statement and our assurance report thereon. Our conclusion on the consolidated non-financial statement does not cover this other information and we do not express any form of assurance conclusion thereon. In connection with our assurance engagement on the non-financial statement, our responsibility is to read this other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated non-financial statement or our knowledge obtained in the assurance engagement, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of management and the supervisory board and audit committee Management is responsible for designing and implementing a materiality assessment process and describing this process in the disclosure IRO-1 in accordance with ESRS 2. These responsibilities include:  Obtaining an understanding of the environment in which the Group’s activities and business relationships take place and obtaining an understanding of the affected stakeholders;  Identifying actual and potential (both negative and positive) impacts related to sustainability matters as well as risks and opportunities that affect or could reasonably be expected to affect the Group’s financial position, financial perfor- mance, cash flows, access to finance or cost of capital over the short, medium or long term;  Assessing the materiality of the identified impacts, risks and opportunities related to sustainability matters by selecting and applying appropriate estimates and thresholds; and  Making assumptions and estimates that are appropriate in the circumstances. Management is also responsible for the preparation of a consolidated non-financial statement that includes all information identified by the process in accordance with the applicable requirements and standards, including:  Compliance with the requirements of Sec. 267a UGB and  Inclusion of disclosures in the non-financial statement in accordance with the EU Taxonomy Regulation as well as  Compliance with ESRS. These responsibilities also include:  Designing, implementing and maintaining such internal control as management determines is relevant to enable the preparation of a consolidated non-financial statement that is free from material misstatement, whether due to fraud or error; and  Selecting and applying appropriate methods for a consolidated non-financial statement as well as making assumptions and estimates about certain sustainability disclosures that are appropriate in the circumstances. The audit committee is responsible for overseeing the process to assess materiality and prepare the consolidated non- financial statement.