Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 150 ESRS Title Material / not material Section Page number Notes Social (social and employee issues and respect for human rights in accordance with NaDiVeG) ESRS S2 – Workforce in the value chain SBM-2 Interests and views of stakeholders Material E.3. p. 122 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model Material E.3. p. 122 et seq. S2-1 Policies related to value chain workers Material E.3. p. 123 et seq. S2-2 Processes for engaging with value chain workers about impacts Material E.3. p. 124 et seq. S2-3 Processes to remediate negative impacts and channels for value chain workers to raise concerns Material E.3. p. 125 S2-4 Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions Material E.3. p. 125 et seq. S2-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Material E.3. p. 125 et seq.