Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 100 To link these significant financial resources to the quantities used, the quantities used were requested from the relevant business areas. The SCHIG report 45 , which contains the quantities to be installed for standardised units and design variants for the individual trades, was used as a basis for this. The quantities were determined in this manner for the financial years 2022, 2023 and 2024. As the quantities implemented in 2025 were not yet available for all trades involved in rail infrastructure construction at the time of reporting, these were adjusted (inflation-adjusted) as an average of the previous years, measured against the budget invested in 2025. As tunnel construction is one of the most significant drivers of mass requirements in construction due to the necessary tunnel shells and construction elements, these quantities were also collected directly from the relevant departments for 2024. SAP data are also used for products and materials purchased directly from manufacturers. This includes the rail steel procured, the concrete and wooden sleepers, and the ballast. This means that over 89% of the mass footprint for the 2024 reporting year (previous year: (88%) is based on actual material quantities. The data for this proportion can, therefore, be assumed to be highly accurate. In the coming years, intensive work will be carried out to further develop mass recording in construction projects and through procurement in order to further improve the data basis. For wooden sleepers, which are essential products made from biological material, sustainability certification according to PEFC or FSC is mandatory, which is why they are 100% certified as sustainably sourced. However, in terms of the total mass of resource inputs, wooden sleepers are of minor importance. All other investments that are not directly related to the construction and maintenance of the rail infrastructure but are generally relevant to the ÖBB-Infrastruktur Group due to the materiality of the construction activities were calculated using a cash- based approach similar to the “Spend-based” method of greenhouse gas emissions assessment in accordance with the GHG Protocol. To that end, the remaining investment activities were analysed individually and extrapolated using an average mass factor representative of these investments. This pertains to approximately 11% of the quantities from the resource inflow presented above for 2024 (previous year: 12%) A moderate degree of data accuracy may, therefore, be assumed for this minor proportion. The uncertainty in the calculation logic stems from the mass factors used and the variations that occur in individual construction projects, as well as changes in the cost structure. These calculations will be further refined and continuously updated in the coming years. To calculate the reused or recycled secondary components, products and materials, research was conducted based on data from processing companies for concrete, (rail) steel, copper and aluminium. The identified quotas for material from secondary sources were applied and extrapolated in accordance with the material masses from the survey. The data in this row of the table can, therefore, be assumed to be inaccurate. The source of the uncertainties is the wide variance in secondary material quotas for individual products and fluctuations due to their availability in manufacturing processes. For the track bed below the subgrade, an average value for earthworks was assumed, which was calculated based on expert estimates and internal evaluations and is based on the project quantities implemented. Therefore, moderate inaccuracy of the data can be assumed for this. The source of the uncertainties is the highly individual circumstances of the individual implementation projects, which means that an average value at all times represents a reduction. For directly procured materials and products, work was already being done at the reporting date on the collection of primary data by Purchasing (see also the F4F tool in the section “Further measures” of sub-section E5-3 E5-4 ). In addition, improvements in the data situation are being sought through the further development of mass recording in construction activities, and an improved assessment of the track structure is planned for subsequent years. Double counting was avoided by means of a continuous comparison with the financial volume invested. This ensured that each inflow was always assessed using only one of the above methods. Due to the use of external sources to calculate reused or recycled secondary components, products and materials, no distinction can be made within this category. E5-5 Resource outflows The economic activities of the ÖBB-Infrastruktur Group do not result in any material product outflows apart from waste. This is also due to the fact that the infrastructure built generally remains permanently owned by the company as part of its fixed assets. In line with greening and the circular economy, ÖBB-Infrastruktur AG reuses excavated materials in infrastructure projects to the extent that they are suitable for filling uneven ground or making terrain adjustments, provided that this is necessary from a construction and environmental point of view and is permitted. Within the ÖBB- Infrastruktur Group, activities focus on the careful use of resources and efforts to avoid waste and reuse materials. This is reflected both in the thrust of the circular economy and in the objectives derived from it. 45 https://www.schig.com/fileadmin/Media/Blogs/2023/20221216_BER_THG-Emissionen_Bau_v0.pdf. The SCHIG report was produced by Schieneninfrastruktur-Dienstleistungsgesellschaft mbH (SCHIG mbH) and a team of internal and external experts to determine emission parameters for the assessment processes involved in developing the 2040 Target Network.