ÖBB Annual Report 2025

83 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 40 Core elements of due diligence 1) Paragraphs in the non-financial statement b. Engaging with affected stakeholders in all key steps of the due diligence – GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies – SBM-2 | Interests and views of stakeholders – Disclosure requirements related to ESRS 2.SBM-2 Interests and views of stakeholders in Chapter E.3 Social information 3) – IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities – Disclosure requirements related to ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities in chapters: E.2 Environmental information 2) and E.4 Governance information 4) – ESRS 2 Minimum disclosure requirements in the course of disclosing policies in Chapters E.2 Environmental information 2) 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 c. Identifying and assessing adverse impacts – IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities – Disclosure requirements related to ESRS 2.IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities in Chapters: E.2 Environmental information 2) and E.4 Governance informatio 4) – 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 policy and business model in Chapters E.2 Environmental information 2) and E.3 Social information 3) d. Taking actions to address adverse impacts – ESRS 2 Minimum disclosure requirements when disclosing actions in Chapters E.2 Environmental information 2) and E.3 Social information 3) e. Tracking the effectiveness of these efforts and communicating – ESRS 2 Minimum disclosure requirements for the disclosure of key figures in Chapters E.2 Environmental information 2) and E.3 Social information 3) – ESRS 2 Minimum disclosure requirements for the disclosure of targets in Chapters E.2 Environmental information 2) and E.3 Social information 3) 1) ESRS 2.GOV-4.30, 32. 2) E.1 Climate change, E.2 Pollution, E.4 Biodiversity and ecosystems, E.5 Resource use and circular economy. 3) S1 Own workforce, S2 Workers in the value chain, S3 Affected communities, S4 Consumers and end-users. 4) G1 Corporate group management. Further information on a) embedding due diligence in governance, policy and business model and b) engaging with affected stakeholders in all key steps of the due diligence: Minimum social protection standards Minimum social protection includes compliance with human and employee rights as well as actions against bribery, corruption, unfair competition and tax avoidance. Compliance with minimum social protection is ensured through the implementation of internal processes. The ÖBB Group acts in accordance with legal requirements at all corporate group sites in Austria, in Europe and outside Europe (one site). The fundamental rights granted under constitutional law apply, in particular the principle of equality under the Austrian Federal Constitutional Act, as does the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR). Independent courts monitor compliance with these rights. As a member of the Austrian Federal Economic Chamber, the ÖBB Group is also committed to its principles of “human rights, environmental standards, social standards” and is aware of its corporate social responsibility. Human rights The ÖBB Group is committed to human rights, the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises and compliance with the labor standards of the International Labor Organization (“ILO”) with respect to employees. In particular, the ÖBB Group rejects any form of violence against employees, especially torture (ILO 29), child labor (ILO 138, 182) and forced labor (ILO 29, 105). The ÖBB Group also recognizes the right to employee representation (ILO 87) and collective bargaining (ILO 98). As part of its corporate duty of care, the ÖBB Group is committed to protecting the physical integrity of its employees. ESRS S1-1.20, 21, 22; ESRS S1-2.27.d; ESRS S4-16.b, c, 17 MR40 |