Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 141 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities The procedures for identifying and assessing material impacts, risks and opportunities are described in section E.1, “General information.” G1-1 G1-3 Corporate culture and business conduct policies and prevention and detection of corruption and bribery Corporate culture and business conduct policies The four corporate values outlined here form the basis for collaboration and guidance. These promote a strong corporate culture and respectful interaction, and help to boost productivity and competitiveness. We before I Outstanding service for our customers Taking the initiative Living and breathing safety The corporate values have been defined across the Group since 2019, and, therefore, also apply to the ÖBB-Infrastruktur Group; they are available on the intranet and in the management handbook. It was developed with the involvement of staff through desk research, interviews and data analysis. Three initiatives mark the starting point: – Purpose of ÖBB: Defining a shared identity and fostering a sense of togetherness – Cultural change: Measures to strengthen the corporate culture – Brand essence and employer branding: Strategies for attracting value-driven employees Implementing the shared values and competencies is part of the evaluation during the annual employee appraisals. Measures to promote or strengthen skills are defined as necessary. Since 2018, employees who exemplify the ÖBB corporate values have been recognised with the ÖBB Employee Award in seven categories – including Employee of the Year, Innovation of the Year and Safety Role Model of the Year. Training sessions are held regularly to strengthen the corporate culture. The e-learning course “The World of ÖBB – A Brief Overview of the Group” provides employees with a concise overview of the ÖBB Group’s vision, mission, strategy and values. The ÖBB corporate values are also incorporated into management training programmes and the annual preparation for staff appraisals. Compliance Compliance is responsible for the prevention, early detection and investigation of matters relating to white-collar crime and corruption. The ÖBB Group’s Compliance Office, which is responsible for investigating compliance-related reports, is located at ÖBB-Holding AG and is headed by an independent Chief Compliance Officer. Furthermore, ÖBB-Infrastruktur AG has a Compliance Officer who is independent of management and is formally integrated into the organisation and subject to civil service regulations. All bodies and employees of the ÖBB-Infrastruktur Group fall under the definition of public officials in the Criminal Code, which means that the stricter criminal law provisions on corruption apply and the definition of “Risk-prone functions” is fulfilled. The ÖBB Group’s Code of Conduct serves as the core of its compliance policy. This Code of Conduct has binding force for all management bodies, executives and employees. It explains and supplements applicable laws, describes the ethical principles and general principles that guide the ÖBB-Infrastruktur Group’s economic activities and sets out the essential elements of the corporate culture. It is available on the intranet and publicly via the internet.