Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 127 Target By 2029, the ÖBB Group’s risk analysis is to be further developed in order to provide quantitative data as a basis for measures. Status Target scope The scope of the project covers the upstream and downstream value chain in terms of contractual partners. The risk analysis of suppliers already developed based on underlying industries and their risk assessments according to external sources such as the UN Global Compact is to be further developed and refined based on the initial results recorded so that prioritisation becomes possible. Information on the company location, industries and the results of external sustainability assessments should be combined to provide a more comprehensive picture of the social sustainability risk of individual suppliers. A corresponding IT system will be set up for this purpose and the data will be collected via the procurement process. Based on initial results, improvements will be made so that social sustainability aspects can be addressed more effectively in the procurement conditions based on actual purchases. in implementation phase Methodology The targets were developed based on the results of the double materiality analysis and subsequent stakeholder surveys conducted by the ÖBB Group. However, the targets were not developed directly with these stakeholders. Based on initial results, improvements will be made so that social sustainability aspects can be addressed more effectively in the procurement area. Performance is tracked by way of target monitoring in accordance with ESRS S2 MDR-T (see status). Findings or opportunities for improvement are also incorporated into the target implementation process through further information provided by stakeholders and benchmarking with other companies in the industry. The target year has been postponed from 2026 to 2029 in order to take account of new developments relating to the “EU Omnibus” and amendments to the Corporate Sustainability Due Diligence Directive (CSDDD). Measure Use of equivalent sustainability assessments To increase transparency and quality with regard to external sustainability assessments, different providers will be checked for equivalence and communicated to suppliers by Q4 2025. This ensures that the potential risks in the value chain and the associated material potential impacts of non-compliance with the Supplier Code are already accurately reflected through certification and that approaches for improvement can be derived for the companies. The framework corresponds to the certifications available and commonly used in the market. This measure will improve our own practices in the area of procurement and data use in order to reduce material negative impacts on value chain workers. in implementation phase Implementation of an IT system for collecting sustainability information A new IT system is currently being implemented in which sustainability information can be collected at company and product level. However, the first applications of the platform are scheduled to take place in the coming years, by 2027 at the latest, and will be rolled out subsequently. This will increase transparency in the upstream value chain in the future and optimise risk management. It provides the data collection and management basis for the target setting, which should help to map the potential impact (S2 A-1) more clearly and minimise it where necessary. The scope of consideration corresponds to the suppliers and the related procurements. in implementation phase Training for purchasers Purchasers within the ÖBB Group receive regular training (at least once a year) on the application of sustainability aspects. In addition, several documents are available that contain important information on increasing sustainability in the upstream value chain (e.g. guidelines and manuals). This allows the potential impact (S2 A-1) to be further reduced, as additional contractual components can be applied in addition to the Supplier Code. The scope of consideration corresponds to the purchasers of the ÖBB-Infrastruktur Group. in implementation phase