Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 153 Details of ESRS Appendix B “List of datapoints in cross-cutting and topical standards that derive from other EU legislation” The following tables disclose information on the materiality of disclosure requirements and related data points in accordance with ESRS 2 Appendix B “List of datapoints in cross-cutting and topical standards that derive from other EU legislation. Disclosure requirement Data point Material / Not material Page number ESRS 2 - General Disclosures GOV-1 Gender diversity in the management and supervisory bodies Paragraph 21, Letter d Material p. 30 et seq. GOV-1 Percentage of members of the management body who are independent, Paragraph 21, Letter e Material p. 31 GOV-4 Statement on due diligence, Paragraph 30 Material p. 32 et seq. SBM-1 Participation in activities related to fossil fuels, Paragraph 40, Letter d, Clause i Material p. 36 SBM-1 Participation in activities related to the production of chemicals, Paragraph 40, Letter d, Clause ii Material p. 36 SBM-1 Participation in activities related to controversial weapons, Paragraph 40, Letter d, Clause iii Material p. 36 Disclosure requirement Data point Material / Not material Page number ESRS E1 – Climate Change E1-1 Transition plan to reach climate neutrality by 2050, Paragraph 14 Material p. 52 et seq. E1-1 Undertakings excluded from Paris-aligned Benchmarks, Paragraph 16, Letter g Not material E1-4 GHG emission reduction targets, Paragraph 34 Material p. 62 et seq. E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors), Paragraph 38 Material p. 70 et seq. E1-5 Energy consumption and mix, Paragraph 37 Material p. 70 E1-5 Energy intensity associated with activities in high climate impact sectors Paragraphs 40 to 43 Material p. 70 et seq. E1-6 Gross Scope 1, 2, 3 and Total GHG emissions, Paragraph 44 Material p. 72 et seq. E1-6 Gross GHG emissions intensity Paragraphs 53 to 55 Material p. 76 E1-7 GHG removals and carbon credits, Paragraph 56 Material p. 77 E1-9 Exposure of the benchmark portfolio to climate-related physical risks, Paragraph 66 Material Use of the transitional provision E1-9 Disaggregation of monetary amounts by acute and chronic physical risk, Paragraph 66 Letter a Material Use of the transitional provision E1-9 Location of significant assets at material physical risk, Paragraph 66, Letter c Material Use of the transitional provision E1-9 Breakdown of the carrying value of its real estate assets by energy efficiency classes, Paragraph 67, Letter c Material Use of the transitional provision E1-9 Degree of exposure of the portfolio to climate- related opportunities, Paragraph 69 Material Use of the transitional provision