Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 152 ESRS Title Material / not material Section Page number Notes Social (social and employee issues and respect for human rights in accordance with NaDiVeG) ESRS S4 – Consumers and end users SBM-2 Interests and views of stakeholders Material E.3. p. 134 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model(s) Material E.3. p. 134 S4-1 Policies related to consumers and end users Material E.3. p. 135 et seq. S4-2 Processes for engaging with consumers and end users about impacts Material E.3. p. 136 S4-3 Processes to remediate negative impacts and channels for consumers and end users to raise concerns Material E.3. p. 136 S4-4 Taking action on material impacts on consumers and end users, and approaches to managing material risks and pursuing material opportunities related to consumers and end users, and effectiveness of those actions Material E.3. p. 137 et seq. S4-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Material E.3. p. 137 et seq. ESRS Title Material / Not material Section Page number Notes Governance (combating corruption and bribery in accordance with NaDiVeG) ESRS G1 – Business Conduct GOV-1 The role of the administrative, management and supervisory bodies Material E.4. p. 140 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities Material E.4. p. 141 G1-1 Corporate culture and business conduct policies Material E.4. p. 141 et seq. G1-2 Management of relationships with suppliers Material E.4. p. 143 G1-3 Prevention and detection of corruption and bribery Material E.4. p. 141 et seq. G1-4 Confirmed incidents of corruption or bribery Material E.4. p. 144 G1-5 Political influence and lobbying activities Not material G1-6 Payment practices Material E.4. p. 144 et seq.