Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 104 E.3. Social information S1 Own workforce S1 Overview The following is an overview of the main impacts, risks and opportunities. No. Material IRO 1) 2) 3) Type of impact or risk/opportunity Time horizon Information about the value chain for impacts Sub-topic: Working conditions S1-A-1 A comprehensive system of processes and structures, as well as awareness of employee protection during working hours, contribute to an increased sense of safety and well-being among employees. Positive Short – Own business activity S1-A-2 The occurrence of accidents at work can adversely affect the health of employees. Negative Short – Own business activity S1-A-3 Works council members and their representation of employees and their concerns have a positive effect on employee satisfaction. Positive Short – Own business activity S1-A-4 The housing programme offers employees attractive and affordable apartments and strengthens employee loyalty. Positive Short – Own business activity S1-A-5 As a secure employer (even in times of crisis), the ÖBB-Infrastruktur Group has a positive effect on employees’ sense of security. Positive Short – Own business activity S1-A-6 Fair and flexible working conditions and working hours have a positive effect on employee satisfaction. Positive Short – Own business activity S1-A-7 Generational change and early turnover can lead to stress among existing employees due to knowledge loss and higher workloads. Negative Short – Own business activity S1-F-1 A shortage of skilled workers leads to increased costs due to failure to meet contractual obligations (possibly including penalty payments to energy suppliers). Risk Medium S1-F-2 Generational change due to retirement leads to increased costs. Risk Medium Sub-topic: Equal treatment and equal opportunities for all S1-A-8 Target group-specific training programmes support and encourage employees and managers in their personal development and targeted skills development. Positive Short – Own business activity S1-A-9 Diversity management promotes a safe and stable working environment and creates trust and acceptance among employees. Positive Short – Own business activity S1-A-10 The training of apprentices offers opportunities for personal development and strengthens loyalty and identification with the company. Positive Short – Own business activity 1) Material impacts are to be considered actual unless explicitly stated otherwise. 2) The update to the double materiality analysis has resulted in minor adjustments (type of impact or risk/opportunity, time horizon and information on the value chain) when compared with the previous year. 3) No material impacts on the undertaking’s own workforce were identified in connection with transition plans aimed at reducing negative environmental impacts and achieving environmentally sustainable and climate-neutral activities.