Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 146 E.5. List of disclosure requirements contained in ESRS and ESRS 2 Appendix B “List of datapoints in cross-cutting and topical standards that derive from other EU legislation” List of disclosure requirements contained in ESRS The disclosure requirements contained in ESRS that were assessed as material or immaterial in the preparation of the non- financial statement based on the results of the double materiality analysis are listed below. E2 “Pollution” and E3 “Water and marine resources” were determined to be immaterial overall in the double materiality analysis. The following disclosures on environmental, social and governance matters have been allocated to the relevant categories in accordance with NaDiVeG. ESRS Title Material / not material Section Page number Notes General ESRS 2 - General Disclosures BP-1 General basis for preparation of the sustainability statements Material E.1. p. 28 BP-2 Disclosures in relation to specific circumstances Material E.1. p. 29 GOV-1 The role of the administrative, management and supervisory bodies Material E.1. p. 29 et seq. GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies Material E.1. p. 31 et seq. GOV-3 Integration of sustainability-related performance in incentive schemes Material E.1. p. 32 GOV-4 Statement on sustainability due diligence Material E.1. p. 32 et seq. GOV-5 Risk management and internal controls over sustainability reporting Material E.1. p. 35 et seq. SBM-1 Strategy, business model(s) and value chain Material E.1. p. 36 et seq. SBM-2 Interests and views of stakeholders Material E.1. p. 40 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model(s) Material E.1. p. 40 et seq. Application of the transitional provision for ESRS 2 SBM-3, Paragraph 48, Letter e IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities Material E.1. p. 41 et seq. IRO-2 Disclosure requirements in ESRS covered by the undertaking’s sustainability statements Material E.1. p. 44