Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 147 ESRS Title Material / not material Section Page number Notes Environment (environmental issues in accordance with NaDiVeG) ESRS E1 – Climate Change GOV-3 Integration of sustainability-related performance in incentive schemes Material E.2. p. 52 E1-1 Transition plan for climate change mitigation Material E.2. p. 52 et seq. SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model(s) Material E.2. p. 56 et seq. IRO-1 Description of the processes to identify and assess material climate-related impacts, risks and opportunities Material E.2. p. 57 et seq. E1-2 Policies related to climate change mitigation and adaptation Material E.2. p. 59 et seq. E1-3 Actions and resources in relation to climate change policies Material E.2. p. 62 et seq. E1-4 Targets related to climate change mitigation and adaptation Material E.2. p. 62 et seq. E1-5 Energy consumption and mix Material E.2. p. 70 et seq. E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions Material E.2. p. 71 et seq. E1-7 GHG removals and GHG mitigation projects financed through carbon credits Material E.2. p. 77 E1-8 Internal carbon pricing Not material E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities Material Use of the transitional provision