ÖBB Annual Report 2025

Group Management Report 86 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 43 ÖBB sustainability strategy The ÖBB sustainability strategy was implemented as a functional strategy in the ÖBB Group in 2020. It is based on 17 modules (2025 update = 16 modules), which form the basis for environmental, economic and social sustainability in the ÖBB Group and demonstrate the Group’s commitment to a sustainable future (in the sense of the Sustainable Development Goals). ESRS 2.SBM-1.40.g The policy combines the dimensions of the 16 modules in a balanced relationship in order to ensure the non-current resilience and sustainability of the corporate group. In 2025, the policy was subjected to a review. Strategically necessary adjustments were made and the requirements of the ESRS (e.g. short, medium and long-term targets) were more precisely anchored in the sustainability policy. The updated ÖBB sustainability policy was released at the end of 2025. The currently valid sustainability targets defined in the ÖBB Group are presented in the respective target tables of the standards topics – see Chapters E.2 “Environmental information,” E.3 “Social information” and E.4 “Governance information.” The most important elements for 2025 can also be found in Chapter E.1 “General information” under “Material impacts, risks and opportunities and their interaction with policy and business model.” ESRS 2.SBM-1.40.e, g Understanding of sustainability For ÖBB, sustainability means thinking in terms of generations and not just financial years. The linking of successful economic activity, environmental sustainability and social responsibility makes it possible to realize the opportunities presented by climate and social change. The overarching strategic pillars – from climate change mitigation as a growth perspective and the monetization of ecological effects to the improvement of sustainability performance – ensure a future- oriented focus, reduce risks and strengthen the integration of sustainability in all relevant business processes. The ÖBB has been integrating sustainability into all Group processes for several years – because sustainability and climate change mitigation are now key issues and concerns of the population, customers and business partners. The financial sector in Europe is also driving this sustainability development with the EU Taxonomy Regulation and the Corporate Sustainability Reporting Directive (CSRD), which came into force at the end of 2022. Value chain ÖBB operates as an integrated mobility and logistics service provider and, with its broadly diversified structure, provides essential parts of Austrian and cross-border transport as well as the transport infrastructure. The Group’s core business activities focus on passenger transport by train and bus, goods transport and logistics, as well as facilities and infrastructure management. They are based on a clearly structured process landscape along the value chains. As a public transport company, ÖBB combines ecological and social responsibility with economic performance, also with regard to the upstream and downstream areas of the value chains. In accordance with the ESRS and the EFRAG “Implementation Guidance,” a value chain analysis was carried out with a focus on sustainability matters. The target was to refine the existing double materiality analysis and, where necessary, to systematically add impacts, risks and opportunities along the entire value chain. The analysis, with a particular focus on Tier ±1, considered direct suppliers and downstream customers, including their countries of origin. It included goods and services as well as downstream activities through to resale, life extension, waste collection, waste treatment, scrapping and recycling. | MR43 € ... KI € € € % SchönerOrt Raw material extraction Components and material production Vehicle manufacturing Infrastructure manufacturing Core business Recovery phase Further use phase Downstream activities Upstream activities 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