Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 32 In addition to the various formats at ÖBB Group level, the ÖBB-Infrastruktur Group has established the following structures: Function Responsibilities Sustainability Board The Sustainability Board takes place four to five times a year and serves to exchange sustainability agendas. Participants are members of the Management Board and managers from the relevant organisational units. The topics discussed are specific sustainability issues (ecological, social and economic issues) and the strategic orientation of the ÖBB-Infrastruktur Group with regard to sustainability. ÖBB-Infrastruktur AG sustainability team Management, coordination and monitoring of sustainability issues, the creation and further development of the cross-company #INFRA.sustainabilitystrategy for the ÖBB-Infrastruktur Group and sustainability reporting. The sustainability team is part of the Finance, Services, Real Estate Department. The administrative, management and supervisory bodies continually deal with current issues arising from the core activities that are directly related to material impacts, risks and opportunities (IRO). ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes The total remuneration of the members of the Management Board is made up of a fixed and a variable component as well as benefits in kind. The variable component is performance-related and is based on annual targets agreed with the Presiding Committee of the Supervisory Board at the beginning of the financial year. A performance-related component is also included in the employment contracts of top executives (Management Board members and managing directors of subsidiaries). They receive performance-related remuneration of 25% to 50% in addition to their fixed salary. The incentive systems for ÖBB Group targets are defined and updated at the level of the Supervisory Board of ÖBB-Holding AG, which approves the respective target agreements. The company targets are approved by the Executive Committee of the Supervisory Board of ÖBB-Infrastruktur AG. The targets for variable remuneration are defined using a score card, which is created individually for each ÖBB company every year. This contains clearly agreed, mainly quantitative economic, social and ecological targets, whereby sustainability-related performance parameters are integrated into the remuneration policy. The targets are based on the overall success of the Group, the Group strategy and its priorities. In the ÖBB-Infrastruktur Group, up to approximately 70% of the variable remuneration was related to sustainability-related performance parameters. These performance indicators for 2025 relate to safety, punctuality, customer satisfaction, IT security and staff surveys. The Supervisory Board members’ remuneration does not contain any incentives linked to sustainability-related performance indicators. Further information on the total remuneration of the members of the Management Board, top managers and members of the Supervisory Board can be found in Note 32 to the consolidated financial statements. The amount of the annual variable components of the remuneration of the administrative and management bodies is based on the achievement of targets agreed at the beginning of the financial year. The greenhouse gas emission reduction targets reported in E1-4 are not currently part of this assessment. In the 2025 financial year, 20% of remuneration was linked to climate-related considerations: This includes the “Operations/Back on Track” programme (10%) aimed at boosting resilience, stabilising operations and restoring reliability and quality in day-to-day business (and also involves adjustments to targets in response to the effects of climate change). Furthermore, the focus on customer satisfaction (10%) contributes to consistent service quality and long-term customer loyalty. Stable and reliable service builds customer confidence and supports the shift towards climate-friendly transport by rail and bus (resulting in a decarbonisation effect for Austria). ESRS 2 GOV-4 Statement on sustainability due diligence The most important aspects and steps of the procedures for fulfilling due diligence, with reference to the relevant paragraphs in the non-financial statement, can be found below.