Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 140 E.4. Governance information G1 Business conduct ÖBB, and consequently the ÖBB-Infrastruktur Group, are committed to transparency, integrity and sustainable success. They promote a values-based corporate culture, ensure compliance with the law and protect whistleblowers. They also maintain strong relationships with suppliers to ensure that operations within the ÖBB-Infrastruktur Group run smoothly. G1 Overview Overview of material impacts, risks and opportunities: No. Material IRO 1) 2) Type of impact or Risk / opportunity Time horizon Information about the value chain for impacts Sub-topic: Corporate culture G1-A-1 Firmly establishing responsibilities and structures in the form of policies, organisational manuals, etc. ensures that everyone acts in accordance with the established corporate values and strategies and provides employees with clarity and guidance. Positive Short – Own business activity G1-A-2 Internal communication and information on projects, initiatives, etc. creates acceptance and contributes to the corporate culture. Positive Short – Own business activity Sub-topic: Protection of whistleblowers G1-A-3 In addition to other reporting channels, the electronic whistleblower system also allows anonymous reports to be submitted, thereby creating trust and protecting whistleblowers. Positive Short – Own business activity – Upstream value chain – Downstream value chain Sub-topic: Management of supplier relationships, including payment practices G1-A-4 The integration of sustainability criteria in tenders promotes sustainability and the establishment of standards among suppliers, and strengthens business relationships through new perspectives and future-oriented development. Positive Short – Own business activity – Upstream value chain Sub-topic: Corruption and bribery G1-A-5 Unclear compliance guidelines and a lack of oversight render internal processes vulnerable and can (potentially) lead to uncertainty and misjudgements or wrong decisions among staff. Negative Medium – Own business activity Sub-topic: Miscellaneous G1-F-1 Information security incidents can significantly impair the functionality of key information and operational systems. This results in both financial consequences and significant damage to the company’s reputation. Risk Medium 1) Material impacts are to be considered actual unless explicitly stated otherwise. 2) The update to the double materiality analysis has resulted in minor adjustments (type of impact or risk/opportunity, time horizon and information on the value chain) and the inclusion of a new topic compared with the previous year. GOV-1 The role of the administrative, management and supervisory bodies The role of the administrative, management and supervisory bodies, as well as their composition, responsibilities, competencies and expertise in relation to sustainability aspects and aspects of business conduct, are described in section E.1 “General information. ”