Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 29 ESRS 2 BP-2 Disclosures in relation to specific circumstances Specific circumstances in accordance with ESRS requirements Disclosures on specific circumstances Time horizons The time horizons for the non-financial statement were determined in accordance with the ESRS standards and defined as follows: – Short-term: Reporting period of the financial statements – Medium-term: from the end of the short-term reporting period up to five years – Long-term: more than 5 years Value chain estimates Estimates for key figures in the upstream and downstream value chain relate to the following topics and are explained in more detail at the appropriate point in accordance with the requirements: – E1 Climate change – E5 Circular economy Sources of estimates and uncertainties in results Sources of estimates and uncertainties in results relate to the following topics and are explained in more detail in accordance with the requirements: – E1 Climate change – E5 Circular economy Changes in the preparation or presentation of sustainability information As in the previous year, sustainability information is disclosed in the Non-Financial Statement in accordance with the requirements of the ESRS. Where possible, prior-year figures including changes to the current reporting year are disclosed in accordance with the requirements of the ESRS. Errors in reporting in previous reporting periods Minor adjustments to the previous year’s figures are indicated and explained in the relevant sections by means of footnotes. A significant correction to incorrect information from the previous year in the waste table in section E5-5 is also indicated by a footnote and explained in more detail. Information required by other legislation or generally recognised sustainability reporting standards No information is provided based on other legal provisions or generally recognised sustainability reporting pronouncements. Inclusion of references The non-financial statement is part of the management report of the annual report of ÖBB-Infrastruktur AG. All information regarding ESRS requirements is included in the Non- Financial Statement; for events occurring after the balance sheet date, please refer to Note 36 in the consolidated financial statements. Gradual disclosure requirements The ÖBB-Infrastruktur Group exceeds the average number of 750 employees as of the reporting date of 31.12.2025 and, therefore, does not make use of the step-by-step disclosure requirement in accordance with ESRS 1 Appendix C. ESRS 2 GOV-1 The role of the administrative, management and supervisory bodies ÖBB-Infrastruktur AG is responsible for the strategic management of the ÖBB-Infrastruktur Group. In 2025, the Management Board of ÖBB-Infrastruktur AG consists of three persons who ensure proper management in their role with due care and diligence. Mag. a Silvia Angelo began her career as an employee and deputy head of department at the Federal Ministry of Social Affairs, Labour and Health. Her subsequent activities in Brussels, including as head of the ÖGB office, enabled her to gain valuable international experience. In the years that followed, she expanded her expertise as Head of the Economics Department at the Vienna Chamber of Labour, as Secretary of the SPÖ Club for Budget, Finance and Economics in the Vienna Parliament and later as Head of the Economic Policy Department at the Vienna Chamber of Labour. She has been responsible for the Finance, Services and Real Estate Department since 2017. Through her external functions, for example as a member of the General Council of the Austrian National Bank (OeNB), she brings additional expertise to her position as a member of the Management Board of ÖBB-Infrastruktur AG. DI in Judith Engel, MBA, MSc, MSc started her professional career in a civil engineering office as a planner in the field of railway and road construction. In the years that followed, she was able to build up in-depth knowledge and expertise through her positions as project manager for Vienna Central Station, head of planning, construction and inventory management at Flughafen Wien AG and head of the framework construction programme for Vienna’s clinics for the Vienna Health Association as well as head of Section IV “Transport, Federal Ministry for Climate Protection, Environment, Energy, Mobility, Innovation and Technology.” She also has experience from her work on various supervisory boards and honorary board positions, for example, as a board member of Österreichische Verkehrswissenschaftliche Gesellschaft (Austrian Society for Transport Science) and Österreichische Bautechnik Vereinigung (Austrian Construction Technology Association). She has been a member of the Management Board of ÖBB-Infrastruktur AG since 2022 and is responsible for network expansion and infrastructure provision.