Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 28 Target setting The targets of the ICS are to ensure that financial reporting conforms to regulations (financial reporting), to promote operational efficiency (operations) and to fulfil legal obligations and internal guidelines (compliance). Identifying and assessing risks that jeopardise these targets and the implementation of risk-reducing controls ensure adequate security for their achievement. Organisation and implementation In addition to the legal provisions and the company-specific requirements for the ICS of the companies, minimum standards and processes for the ICS are regulated by central guidelines within the ÖBB Group. These are prepared by ÖBB- Holding AG and regularly adapted to current Group requirements. The implementation of these guidelines is mandatory for the Group companies. In addition to defining competences and responsibilities, these guidelines also contain methods for determining the scope of application of the ICS, the identification and assessment of risks and the documentation and monitoring of controls. Ensuring effectiveness The ICS is adapted to changing requirements and further developed by way of periodic evaluations of risks and controls. To ensure the effectiveness of the controls, they are monitored at regular intervals by means of ICS tests. This entails verifying the proper execution of the controls to be tested on the basis of evidence. If variations are identified, countermeasures are initiated to restore the risk-reducing effect of the control. In addition to the ICS tests, the ICS is examined selectively by Group Internal Audit as part of its auditing activities. The Audit Committee of the Supervisory Board monitors the effectiveness of the ICS on the basis of regular reporting by the Board of Management. E. Non-financial statement E.1. General information ESRS 2 - General Disclosures ESRS 2 BP-1 General basis for preparation of sustainability statements The Corporate Sustainability Reporting Directive (CSRD) has been transposed into Austrian law by the Sustainability Reporting Act (NaBeG), which was published in the Federal Law Gazette on 18 February 2026 and has, therefore, already entered into force. However, for the 2025 reporting year, the new provisions on sustainability reporting under the NaBeG do not yet apply to ÖBB-Infrastruktur AG on a mandatory basis due to the relevant transitional provisions; consequently, the previous legal framework (under the NaDiVeG) continues to apply. ÖBB-Infrastruktur AG is a company subject to reporting requirements under the Austrian Sustainability and Diversity Improvement Act (NaDiVeG). In accordance with Section 267a Austrian Commercial Code (UGB) (consolidated financial statements) and the Federal Law Federal Law Gazette (Bundesgesetz BGBl.) I No. 20 / 2017 – NaDiVeG – this consolidated non-financial statement therefore supplements the management report of the ÖBB-Infrastruktur Group. The disclosure of the non-financial statement of ÖBB-Infrastruktur AG is based on the ESRS standards (European Sustainability Reporting Standards). The non-financial statement in accordance with Section 243b UGB is prepared and published annually as part of the Group management report in accordance with Section 267a UGB. The scope of consolidation of the non-financial statement corresponds to that of the consolidated financial statements of ÖBB -Infrastruktur AG. Relevant disclosures in the Group management report for the separate financial statements are presented separately as ‘thereof’ disclosures. The disclosures and data relate to the 2025 financial year; the previous year’s figures for 2024 are provided for comparison purposes. Information on the upstream and downstream value chain and its consideration is shown in the individual sections. In principle, ÖBB-Infrastruktur AG makes use of the transitional provision in accordance with ESRS 1 section 10.2 Transitional provision in relation to chapter 5 “Value chain” and will gradually expand the information provided according to data availability. The transitional provisions applied in 2024 will also apply to the 2025 financial year in accordance with EU Regulation 2025/1416 (the so-called “Quick Fix”). ÖBB-Infrastruktur AG does not make use of the option to omit certain information resulting from ESRS 1 section 7.7 “Classified and confidential information about intellectual property, know-how or results of innovations.” The following sections of the non-financial statement provide general disclosures on the basis and framework of the non- financial statement as well as information on environmental, social and governance topics in accordance with the requirements of ESRS.