ÖBB Annual Report 2025

Group Management Report 90 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 47 In 2025, the sustainability team at ÖBB-Holding AG was responsible for updating the double materiality analysis for the ÖBB Group. The continued close involvement of colleagues from risk management contributed significantly to the understanding of the specific requirements relating to financial materiality. In addition, the results were coordinated with the existing risks and opportunities from risk management in order to ensure a consistent and comprehensive analysis. ESRS 2.IRO-1.53.e After comparison with the enterprise risk management (ERM) portfolio, any remaining net risks should also be included in ERM. There is no fundamental distinction in prioritization between sustainability risks and other types of risks. ERSR 2.IRO-1.53.c As part of the revision, the impacts and sustainability-related risks and opportunities (IRO) were finally aggregated comprehensively at Group level and the wording was refined. Sub-group-specific features will continue to be reported separately if they are relevant from the perspective of the Group as a whole. ESRS 2.IRO-1.53.b Stakeholder engagement ÖBB regularly involves important stakeholders such as suppliers, trade unions and its own experts. Risks and opportunities for workers in the value chain were discussed at a round table in June 2025. This showed how important clear rules on working hours, breaks and safety are. The results have been incorporated into the update of the materiality analysis 2025. ESRS 2.IRO-1.53.b.iii Result of the double materiality analysis The final result of the update of the double materiality analysis 2025, as shown in the graphic below, ultimately provides insights into significant financial risks and opportunities and their impacts. The effect of the actions taken by the ÖBB Group to reduce negative impacts on ESG topics within the meaning of the ESRS is not shown in the report as a positive impact, but as an action taken to prevent and reduce negative impacts. The key topics for the ÖBB Group are highlighted in color in the graphic. It defines which topics must be disclosed in accordance with the minimum requirements of the ESRS and which are prioritized and monitored. ESRS 2.IRO-1.53.d No material impacts, risks or opportunities were identified for the standards topic “E3 Water and marine resources” for the 2025 reporting year. The Board of Management of ÖBB-Holding AG took note of the results of the update of the 2025 Double Materiality Analysis in fall 2025, and the Supervisory Board was informed of the result. 1) Noise / noise emissions | MR47 OP x | Doubl materiality analysis ÖBB Group Results: identified financial impacts, risks and opportunities No changes to the key topics compared to the prior year Environmental Social Governance E1 Climate change E2 Pollution E3 Water and marine resources E4 Biodiversity E5 Circular economy S1 Own workforce S2 Workers in the value chain S3 Affected Communi- ties S4 Consumers and end users G1 Business conduct Climate change adaptation Air pollution Substances of concern Water Direct causes of bio­ diversity loss Resource inflows, including resource use Working conditions Economic, social and cultural rights of communi­ ties 1 Information related impacts for consumers and/or endusers Corporate culture Political engagement and lobbying activities Pollution of water Substances of very high concern Impacts on the state of species Climate protection Resource outflows related to products and services Equal treatment and opportunities for all Commu­ nities’ civil and political rights Personal safety of consumers and/or endusers Protection of whistle­ blowers Management of relation­ ships with suppliers, including payment practices Pollution of soil Micro plastics Marine resources Impacts on the extent and condition of ecosystems Energy Waste Other workrelated rights Rights of indigenous peoples Social inclusion of consumers and/or endusers Animal welfare Corruption and bribery Pollution of living organisms and food resources Impacts and depen­ dencies on ecosystem services 1 Noise / noise emissions • Materiality of an issue is determined by impact (positive / negative) and / or financial risks and opportunities • Strategies, targets, actions and metrics are defined for each material topic (green / red / blue) in accordance with the minimum requirements of the ESRS 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