Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 145 A payment period of 30 days applies as the standard condition. In special cases, the standard terms are deviated from and payment terms such as “Payable immediately” or terms agreed individually with the contractual partner are specified. All invoices are reviewed using a standard approval process and paid once a week as part of the bulk payment run. All creditors are treated equally, regardless of their size, origin or other characteristics. A strategy to prevent late payments, with a focus on SMEs, is, therefore, not necessary. As the ÖBB-Infrastruktur Group is subject to public procurement law as a sectoral contracting authority and all bidders must be treated equally, no distinctions are made between industries or suppliers in the payment terms. Information security Information security scenarios with a high potential for damage include incidents in which the functionality of key information and operating systems is significantly impaired. The strategy is based on clearly defined development paths, state-of-the-art technology and the principle of continuous improvement. In addition, key performance indicators are monitored to measure progress, thereby ensuring transparency and manageability. This creates a level of security that provides a reliable foundation for further digital and economic development. Company-specific information Sustainable Finance Regulations such as the “Principles of Responsible Banking” (2019) and the EU Taxonomy Regulation (2020) define clear criteria for sustainable investments and are intended to prevent greenwashing. Important key figures are CapEx, OpEx and revenue, with CapEx being particularly significant in the financing sector. One recognised feature is the ESG rating, which assesses companies on the basis of environmental, social and governance criteria. The area of sustainable finance is a key component here, as it is closely linked to economic success. This is due not least to the increasing capital intensity of environmental effects and the link between sustainability standards and forms of financing. ÖBB-Infrastruktur AG is regularly subjected to an ESG (environment, social, governance) rating in the transport infrastructure sector by ISS ESG. The rating was last updated in 2023. ÖBB- Infrastruktur AG once again achieved “Prime Status”, thereby being recognised as a top investment for ethical, environmental and socially responsible investment. In the independent assessment, transport infrastructure companies from Europe, North and South America, Asia and Australia were subjected to rigorous testing (more than 100 indicators are assessed). This underlines ÖBB-Infrastruktur AG’s international pioneering role. Investments in rail infrastructure therefore represent a particularly sustainable form of investment with high added value for the environment and society.