Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 122 S2 Workers in the value chain S2 Overview The following is an overview of the main impacts, risks and opportunities. No. Material IRO 1) 2) Type of impact or Risk / oppor- tunity Time horizon Information about the value chain for impacts S2-A-1 Violations of workers’ rights in the value chain due to non-compliance with the Supplier Code of Conduct (potential) Negative Long – Upstream value chain – Downstream value chain 1) Material impacts are to be considered actual unless explicitly stated otherwise. 2) There have been no changes to the existing impacts, risks and opportunities since the previous reporting period. SBM-2 Interests and views of stakeholders The consideration of the interests, views and rights of workers in the value chain is set out in sub-section ESRS 2 SBM-2 . SBM-3 Impacts, risks and opportunities and their interaction with strategy and business model When procuring services and products, ÖBB takes social principles and environmental criteria into account. These are incorporated into the tender documents in a way that is individually tailored and legally compliant. The procedure for identifying and assessing the material impacts, risks and opportunities is described in sub-section ESRS 2 IRO-1 . The following workers in the value chain are affected by the material impacts mentioned: Type of workforce Material impact Workers who work at the company’s premises but are not part of its own workforce S2-A-1 Workers employed by the company in the upstream value chain S2-A-1 Workers employed by the company in the downstream value chain S2-A-1 Employees working in a joint venture or special purpose entity in which the reporting entity has an interest S2-A-1 Workers (from the categories mentioned or others) who, due to their inherent characteristics or specific circumstances, are particularly vulnerable to adverse effects, such as trade union members, migrant workers, home-based workers, women or young workers S2-A-1 ÖBB sets high standards for working conditions both within its own organisation and throughout the entire value chain, and implements a wide range of measures to this end. This is intended to help create and maintain attractive and secure jobs. Our working relationship with suppliers is governed by our General Terms and Conditions and the Supplier Code of Conduct, which set out key social and environmental requirements for working with ÖBB. Suppliers in key product groups are required to undergo an external sustainability assessment. In addition, quality, social and environmental tender criteria, as well as other contractual provisions, set out sustainability requirements. Last but not least, ÖBB Procurement places great importance on entering into long-term contracts wherever possible, in order to promote predictability for suppliers and ensure security of supply. The ÖBB is also placing a strong emphasis on measures to support small and medium-sized enterprises, for example, by dividing large tenders into smaller lots in some cases.