ÖBB Annual Report 2025

Group Management Report 78 Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidate d Financial Statements | Group Manag ement Report 35 E. Non-financial Statement E.1. General information Basis for preparation The report will be prepared and published voluntarily in 2025 as part of the Group Management Report in accordance with the provisions on the consolidated non-financial statement of Section 267a of the Austrian Commercial Code (UGB) as amended by the Sustainability and Diversity Improvement Act (NaDiVeG). It was subjected to an independent external audit with limited assurance by Ernst & Young Wirtschaftsprüfungsgesellschaft m.b.H. The basis of consolidation corresponds to that of the consolidated financial statements of ÖBB-Holding AG, unless otherwise stated. Reporting is carried out in accordance with the requirements of the European Sustainability Reporting Standards (ESRS) and the EU Taxonomy Regulation (EU 2020/852). This non-financial statement was approved by the Board of Management of ÖBB- Holding AG and submitted in its final version to the Audit Committee of the Supervisory Board of ÖBB-Holding AG. The information and data relate to the 2025 financial year; the prior year-figures for 2024 may be cited for comparison purposes where possible. ESRS 2.BP- 1.5.a, b Information on the upstream and downstream value chain and its consideration is provided in the individual chapters. ÖBB-Holding AG makes use of the transitional provision according to ESRS 1 Section 10.2 “Transitional provision related to chapter 5 Value chain” and will gradually expand the information provided as data becomes available. ESRS 2.BP- 1.5.c ÖBB-Holding AG makes use of the option in ESRS 1 section 7.7 “Classified and sensitive information, and information on intellectual property, know-how or results of innovation.” ESRS 2.BP- 1.5.d Disclosures related to specific circumstances Specific circumstances according to ESRS requirements Information on specific circumstances Time horizons ESRS 2.BP- 2.9.a, b The time horizons for the non-financial statement were chosen in accordance with the requirements of the ESRS and are defined as follows: – Short-term: Reporting period of the financial statements – Medium-term: From the end of the short-term reporting period up to five years – Long-term: More than five years Value chain estimation ESRS 2.BP- 2.10.a, b, c, d Estimates for key figures in the upstream and downstream value chain relate to E1 Climate change and E5 Circular economy and are explained in more detail at the appropriate point in accordance with the requirements. Sources of estimation and outcome uncertainty ESRS 2.BP- 2.11.a, b Sources of estimation and outcome uncertainty relate to E1 Climate change and E5 Circular economy and are explained in more detail at the appropriate point in accordance with the requirements. Changes in preparation or presentation of sustainability information ESRS 2.BP- 2.13.a, b, c Sustainability information is being disclosed as in the prior year as part of the non-financial statement in accordance with ESRS requirements. Where possible, the prior year’s figures, including their changes relative to the current reporting year, are reported in accordance with ESRS requirements. Reporting errors in prior periods ESRS 2.BP- 2.14.a, b, c Minor adjustments to prior-year figures are shown and explained in the respective chapters with footnotes. A significant correction in the waste table (ChapterE5-5) is also marked with a footnote and explained in more detail. Disclosures stemming from other legislation or generally accepted sustainability reporting pronouncements ESRS 2.BP- 2.15 No disclosures are made on the basis of other legislation, but a comparison of the ESR Standards and the GRI Standards is provided in the ESRS Index. The disclosure according to GRI is purely informative. Inclusion of references ESRS 2.BP -2.16 The non-financial statement is part of the Management Report of the Annual Report of ÖBB Holding AG. The following information on ESRS requirements is included in the Notes to the Consolidated Financial Statements and in other sections of the management report: – Integration of sustainability-related performance in incentive systems (ESRS 2.GOV-3.29.a-e, ESRS 2.GOV-1.22.d) – see Note 32 to the Consolidated Financial Statements. – Policy and business model (ESRS 2.SBM-1.40.a, f) – Management Report Chapter A.1. – Risk management and internal controls over sustainability reporting (ESRS 2.GOV-5.36.a, b, c, d, e; ESRS 2.GOV-1.22.c; ESRS 2.GOV-2.26.b) – Management Report Chapters B and D. – With regard to events after the reporting date, please refer to Note 35 in the Consolidated Financial Statements. Phased-in disclosure requirements ESRS 2.BP -2.17 The ÖBB Group exceeds the average number of 750 employees as of the reporting date December 31, 2025 and therefore does not make use of the phased-in disclosure requirements in accordance with ESRS 1 Appendix C. | MR35 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