Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 148 ESRS Title Material / not material Section Page number Notes Environment (environmental issues in accordance with NaDiVeG) ESRS E4 – Biodiversity and ecosystems E4-1 Transition plan and consideration of biodiversity and ecosystems in strategy and business model Material E.2. p. 78 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model(s) Material E.2. p. 79 et seq. IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities Material E.2. p. 80 E4-2 Policies related to biodiversity and ecosystems Material E.2. p. 80 E4-3 Actions and resources related to biodiversity and ecosystems Material E.2. p. 81 et seq. E4-4 Targets related to biodiversity and ecosystems Material E.2. p. 81 et seq. E4-5 Impact metrics related to biodiversity and ecosystems change Material E.2. p. 83 et seq. E4-6 Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities Material Use of the transitional provision ESRS Title Material / not material Section Page number Notes Environment (environmental issues in accordance with NaDiVeG) ESRS E5 – Resource use and recycling IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities related to resource use and circular economy Material E.2. p. 85 E5-1 Policies related to resource use and circular economy Material E.2. p. 85 et seq. E5-2 Actions and resources related to resource use and circular economy Material E.2. p. 87 et seq. E5-3 Targets related to resource use and circular economy Material E.2. p. 87 et seq. E5-4 Resource inflows Material E.2. p. 99 et seq. E5-5 Resource outflows Material E.2. p. 100 et seq. E5-6 Anticipated financial effects from resource use and circular economy related impacts, risks and opportunities Material Use of the transitional provision