Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 105 SBM-2 Interests and views of stakeholders The consideration of the interests, views and rights of the company’s employees is presented in sub-section ESRS 2 SBM- 2. SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model The procedures for identifying and assessing material impacts, risks and opportunities are described in sub-section ESRS 2 IRO -1 . The key impacts, risks and opportunities arising from the company’s business model or influencing the strategy of the business model are set out in the table at the beginning of this section. The composition of the workforce is presented in sub-section S1-6. All members of the workforce within the ÖBB-Infrastruktur Group who may be affected by material impacts are covered by the disclosure in accordance with ESRS 2. Unless otherwise stated, the material impacts and risks identified apply equally to all employees, without distinction between permanent staff and agency workers, or between sites and regions. Negative impacts can be systemic (e.g. generational change) or individual incidents (e.g. accidents at work). The ÖBB-Infrastruktur Group uses various tools to engage its staff, with a view to assessing the needs of different groups of people and identifying those who may be particularly vulnerable. Further information on the procedures for involving the company’s workforce can be found in the sub-section S1-2 . In the case of material positive impacts, these are predominantly activities related to the provision of certain structures and systems within the ÖBB-Infrastruktur Group, which have a positive impact on employees. Due to the activities of the ÖBB-Infrastruktur Group and applicable national and supranational laws, there is no risk of forced or child labour in the fields of activity of the ÖBB-Infrastruktur Group. S1-1 Policies related to own workforce Strategic HR management at ÖBB Group level, in cooperation with all subsidiaries, makes a significant contribution to the internal and external perception of the ÖBB Group, both among employees and potential applicants. The task and goal is to position ourselves as an attractive employer that lives and promotes diversity and inclusion. The following policies play a decisive role for the ÖBB-Infrastruktur Group in terms of material impacts, risks and opportunities and, unless otherwise stated, apply to all employees of the ÖBB-Infrastruktur Group. In addition to the policies listed below, the #INFRA.sustainabilitystrategy, which complements the #INFRA.mobilitytransition, also sets out key priorities and operational objectives relating, among other things, to the company’s workforce (S1-K-9). The HR Functional Strategy 2030 (S1-K-1) The HR Functional Strategy 2030 was adopted by the ÖBB Group in 2024 and consists of four strategic priorities and four sub-area strategies. In line with the four strategic priorities described in more detail below, HR is preparing for current and future challenges, such as the pension-related generational change.