Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 126 Target In 2025, stakeholder dialogues will be intensified in order to gain a more detailed insight into the impact identified as material and the downstream consequences, and, therefore, to derive potential further measures. Status Target scope The target scope refers to the upstream and downstream value chain. As a violation of the Supplier Code was identified as a potential impact based on the double materiality analysis, the background to this was examined in more detail in the 2025 financial year. To that end, the results of other ESRS standards, such as resource inflows under E5-4, were also examined more closely to ensure that important suppliers with large mass inflows and their industries are taken into account. By expanding the stakeholder interviews, a better insight was gained into potential downstream consequences for value chain workers and necessary measures derived. completed Methodology The objectives were developed on the basis of the results of the double materiality analysis and subsequent stakeholder surveys conducted by the ÖBB Group, applicable to the ÖBB-Infrastruktur Group, in the form of round-table discussions. However, the targets were not developed directly with these stakeholders. Performance is tracked via target monitoring in accordance with ESRS 2 MDR-T (see Status ). As the objectives are implemented, insights and opportunities for improvement are also identified through further input from stakeholders and ongoing discussions with them. Measure Project for the exchange of experiences on human rights in the value chain As part of the European Railways Purchasing Conference (ERPC) working group on sustainable procurement, ÖBB organised several meetings to exchange experiences on tender criteria for the consideration of human rights. Product groups such as solar panels, rails, cement and steel were discussed. The exchange of experiences in this area should continue so that we can draw on the expertise of similar companies. This provided additional insights into how potential negative impacts can be reduced and positive impacts promoted. The scope of consideration corresponds to key players in the value chain. This measure identifies potential improvements to the company’s own practices in the area of procurement and data use in order to reduce material negative impacts on workers in the value chain. in implementation phase Project to increase transparency in the value chain As part of the “Railsponsible” sustainability initiative, a project is currently being carried out to jointly increase the information base on sustainability in selected industries that are also of great importance in terms of social sustainability, such as the electronics industry. This is aimed at providing improved insight into the identified potential impact and more precise details. The scope of consideration corresponds to key players in the value chain. This measure identifies potential improvements to the company’s own practices in the area of procurement and data use in order to reduce material negative impacts on workers in the value chain. completed