Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 155 Disclosure requirement Data point Material / Not material Page number ESRS S1 – Own workforce ESRS 2 SBM3 S1 Risk of incidents of forced labour, Paragraph 14, Letter f Not material ESRS 2 SBM3 S1 Risk of incidents of child labour, Paragraph 14, Letter g Not material S1-1 Human rights policy commitments, Paragraph 20 Material p. 109 S1-1 Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8, Paragraph 21 Material p. 109 S1-1 Processes and measures for preventing trafficking in human beings, Paragraph 22 Not material S1-1 Workplace accident prevention policy or management system, Paragraph 23 Material p. 107 et seq. S1-3 Grievance/complaints handling mechanisms, Paragraph 32, Letter c Material p. 111 S1-14 Number of fatalities and number and rate of work- related accidents, Paragraph 88, Letters b and c Material p. 120 S1-14 Number of days lost to injuries, accidents, fatalities or illness, Paragraph 88, Letter e Material p. 120 S1-16 Unadjusted gender pay gap, Paragraph 97, Letter a Material p. 121 S1-16 Excessive CEO pay ratio, Paragraph 97 Letter b Material p. 121 S1-17 Incidents of discrimination, Paragraph 103, Letter a Material p. 121 S1-17 Non-respect of UNGPs on Business and Human Rights and OECD, Paragraph 104, Letter a Material p. 121 Disclosure requirement Data point Material / Not material Page number ESRS S2 – Workforce in the value chain ESRS 2 SBM3 S2 Material risk of child labour or forced labour in the value chain, Paragraph 11, Letter b Not material S2-1 Human rights policy commitments, Paragraph 17 Material p. 124 S2-1 Policies related to value chain workers, Paragraph 18 Material p. 124 S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines, Paragraph 19 Material p. 124 S2-1 Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8, Paragraph 19 Material p. 124 S2-4 Human rights issues and incidents connected to its upstream and downstream value chain, Paragraph 36 Material p. 125