ÖBB Annual Report 2025

91 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 48 Disclosure requirements in ESRS covered by the corporate group’s non-financial statement Further information on the disclosure requirements covered and on ESRS 2 Appendix B “List of datapoints in cross-cutting and topical standards that derive from other EU legislation” can be found in Chapter E.5 List of disclosure requirements contained in ESRS . ESRS 2.IRO-2.56 The starting point for the non-financial statement is the double materiality analysis (see Chapter E.1 “General information” under “Management of impacts, risks and opportunities ”). In accordance with the material impacts, risks and opportunities identified, the datapoints of the respective material topic-specific ESR standards were used, and these were discussed and agreed with the relevant organizational units. The report content takes into account the requirements of ESRS 1 “General information,” Section 3.2 “Material matters and materiality of information” in the respective topic-related chapters. ESRS 2.IRO-2.59 E.2. Environmental information Voluntary implementation of the EU Taxonomy Regulation in the ÖBB Group Disclosure pursuant to Article 8 of the EU Taxonomy Regulation In order to achieve the goals of the EU Green Deal and achieve an effective transformation towards a more sustainable economy, high levels of capital expenditure are required. The Member States cannot finance this transformation on their own. Additional private capital expenditures are required. Based on these findings, the EU action plan “Financing sustainable growth” was developed with ten actions. The most important of these is the introduction of a uniform classification system for environmentally sustainable activities – the so-called EU Taxonomy Regulation. This is intended to promote the channeling of capital flows into environmentally sustainable capital expenditures and activities and avoid greenwashing. According to the EU Taxonomy Regulation (2020 / 852), economic activities are environmentally sustainable if they make a significant contribution to achieving at least one environmental objective, do not have a material negative impact on any other environmental objective and comply with minimum social protection standards. It contains a total of six environmental objectives (Article 9 EU Taxonomy Regulation). These include climate change mitigation, climate change adaptation, sustainable use and protection of water and marine resources, transition to a circular economy, prevention and reduction of pollution as well as protection and restoration of biodiversity and ecosystems. Affected non-financial companies must carry out an evaluation of the Taxonomy eligibility and alignment (Article 8 EU Taxonomy Regulation) of their economic activities on the basis of the six environmental objectives. The disclosure includes the shares of revenue, CapEx and OpEx for Taxonomy-eligible and non-eligible economic activities. As in the 2024 financial year, the shares of taxonomy-eligible and taxonomy-aligned economic activities for the environmental objectives (climate change mitigation and climate change adaptation and circular economy), will also be disclosed in the form of key performance indicators (revenue, CapEx, OpEx) in the 2025 financial year. This report is the first to apply the amendment to Commission Delegated Regulation (EU) 2026 / 73 regarding the simplification of the content and presentation of the information to be disclosed on environmentally sustainable activities. The key performance indicators continued to be determined on the basis of the existing methodology and in full scope, in the course of which the annual update of the impact analysis was carried out for all six environmental objectives. The presentation of the information was adapted in accordance with the Commission’s specifications and the tables were changed accordingly to an overview sheet and an activity-specific reporting sheet for each performance indicator. The ÖBB Group is a sustainable, climate-friendly and environmentally friendly company. For this reason, the ÖBB Group wants to take advantage of the opportunities offered by the EU Taxonomy Regulation and thus be in a position to implement sustainable forms of financing in the future. Within the ÖBB Group, only ÖBB-Infrastruktur AG is currently a public-interest entity and therefore obliged to comply with the provisions arising from the EU Taxonomy Regulation. Nevertheless, as in prior years, this report contains a voluntary assessment from the Group perspective of the parent company ÖBB-Holding AG and its fully consolidated subsidiaries. Note: ÖBB-Infrastruktur AG reports on its obligations under the EU Taxonomy Regulation in a non-financial statement, which is part of the Group Management Report of the ÖBB-Infrastruktur Consolidated Financial Statements. MR48 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy