Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 134 No. Material IRO 1) 2) Type of impact or Risk / oppor- tunity Time horizon Information about the value chain for impacts Sub-topic: Personal safety of consumers and end users S4-A-1 Lights at stations contribute to customers’ sense of safety. Positive Short – Own business activity – Downstream value chain S4-A-2 Accidents such as fires and operational incidents on the rail network (including stations) can result in personal injury. Negative Short – Downstream value chain S4-F-1 Safety incidents on railway infrastructure, including level crossings, lead to increased costs and reputational damage. Risk Short Sub-topic: Social inclusion of consumers and end users S4-A-3 The provision of ÖBB car sharing (Rail&Drive) enables customers to continue their journey flexibly to and from the station. Positive Short – Downstream value chain S4-A-4 Stations without barrier-free access make it difficult for customers to use them. Negative Short – 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. One topic has been added this year compared with last year. SBM-2 Interests and views of stakeholders The consideration of the interests, views and rights of consumers and end users 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 procedure for identifying and assessing material impacts, risks and opportunities in the course of the double materiality analysis is described in more detail in sub-section ESRS 2 IRO-1 . The key findings are presented in sub-section S4 Overview . The key stakeholders of the ÖBB-Infrastruktur Group in relation to consumers and end users are passengers and users of ÖBB services (B2C). The most important B2C group for the ÖBB Group in relation to consumers and end users are customers who use the station infrastructure, travel on passenger trains or buses, or use existing ÖBB 360° or Rail&Drive services for the first and last mile. The material impacts and risks identified, which can be found in sub-section S4 Overview , affect all customer groups of the ÖBB-Infrastruktur Group equally. The exception is impact S4-A-4, which applies specifically to passengers with reduced mobility (e.g. wheelchair users or passengers with visual impairments). When using the services offered by the ÖBB-Infrastruktur Group consumers and end users are not affected by products that could be harmful to them or increase the risk of chronic illness. Similarly, the services offered by the ÖBB-Infrastruktur Group do not jeopardise the right to privacy or the protection of personal data, nor do they restrict freedom of expression or the right to non-discrimination. Consumers and end users are not dependent on accurate and accessible product or service-related information, such as manuals or product labels, to avoid potentially harmful use. Furthermore, the ÖBB- Infrastruktur Group does not use marketing and sales strategies that are directly aimed at children or financially vulnerable persons.