ÖBB Annual Report 2025

Group Management Report 82 Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidate d Financial Statements | Group Management Report 39 Function Tasks *) Sustainability Board Meets several times per year. It serves as a forum for the Board of Management members and managing directors responsible for sustainability agendas to exchange information. Discussions center around the strategic orientation of the Group with regard to sustainability as well as specific sustainability issues. Group sustainability platform Module contact persons and sustainability coordinators from the holding company and the companies meet several times a year. The focus is on Group-wide sustainability topics, implementation measures and their progress in supporting the targets of the ÖBB sustainability policy. Decisions made by the Sustainability Board establish the relevant framework. Sustainability team of ÖBB Holding AG Group-wide management, coordination and monitoring of the topics of “sustainability” and “climate change mitigation” as well as creation and further development of the cross-company ÖBB sustainability strategy. Module contact persons Specific contact persons for the respective topics of the 16 sustainability modules. Sustainability coordinators of the companies Main contact persons for all questions related to sustainability and drivers of the operational implementation of the ÖBB sustainability strategy in the respective company. *) ESRS 2.GOV-2.26.a, b. The tasks of the Supervisory Board are stipulated by law, the Articles of Association and the Rules of Procedure for the Supervisory Board. The highest controlling body (Supervisory Board) holds ordinary meetings five times a year and additional extraordinary meetings as required. Standardized reports on the topics of human resources, compliance, auditing, data protection, risk management, internal control system, safety, sustainability and diversity are regularly submitted to the Supervisory Board. In addition to the standardized reports and financial and activity reports, the Supervisory Board receives a report from the Board of Management at almost every Supervisory Board meeting. Critical issues are also addressed via ad hoc reports to the Supervisory Board and information provided to the owner. The management of impacts, opportunities and risks is also subject to monitoring and approval at the Board of Management meetings, about which the members of the Supervisory Board are informed at regular meetings. ESRS 2.GOV-1.22.c, d; ESRS 2.GOV-2.26.a, b, c The administrative, management and supervisory bodies deal on an ongoing basis with current issues arising from the core activities as described above and which are directly related to material impacts, risks and opportunities. Furthermore, a sustainability-related topic was discussed at almost every ordinary Supervisory Board meeting in 2025. ESRS 2.GOV-2.26.c Statement on due diligence The most important aspects and steps of the due diligence procedures are indicated below with reference to the relevant paragraphs in the non-financial statement: Core elements of due diligence 1) Paragraphs in the non-financial statement a. Embedding due diligence in governance, strategy and business model – GOV-1 | The role of the administrative, management and supervisory bodies – GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies – GOV-3 | Integration of sustainability-related performance in incentive schemes – SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model – Disclosure requirements related to ESRS 2.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model in Chapters E.2 2) (excl. E.5 Resource use and circular economy) and E.3. Social information 3) – Further information on “minimum social protection,” “human rights,” “privacy of consumers and end- users (customers),” “fair competition and transparency” and “responsibility in taxation” can be found after this table | MR39 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