Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 33 Core elements of due diligence Paragraphs in the non-financial statement a) Integration of due diligence into governance, strategy and business model – ESRS 1 GOV-1 The role of the administrative, management and supervisory bodies – ESRS 2 GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies – ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes – ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model – Disclosure requirements related to ESRS 2 SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model in sections E1 “Climate change”, E4 “Biodiversity and ecosystems”, S1 “Own workforce”, S2 “Workers in the value chain”, S3 “Affected communities” and S4 “Consumers and end users” – Further information on “Minimum social protection”, “Human rights”, “Privacy and customers”, “Fair competition and transparency” and “Responsibility in taxation” can be found at the end of this table b) Involvement of affected stakeholders in all key steps of the due diligence process – ESRS 2 GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies – ESRS 2 SBM-2 Interests and views of stakeholders – Disclosure requirements related to ESRS 2 SBM-2: Interests and views of stakeholders in sections S1 “Own workforce,” S2 “Workers in the value chain,” S3 “Affected communities” and S4 “Consumers and end users” – ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities – Disclosure requirements related to ESRS 2 IRO-1: Description of the processes to identify and assess material impacts, risks and opportunities in sections E1 “Climate change”, E4 “Biodiversity and ecosystems” E5 “Circular economy” and G1 “Governance” – ESRS 2 Minimum disclosure requirement in relation to policies in the topical standards “E1 Climate change”, “E4 Biodiversity and ecosystems”, “E5 Resource use and circular economy”, “S1 Own workforce”, “S2 Workers in the value Chain”, “S3 Affected communities” and “S4 Consumers and end users”. – Further information on “Minimum social protection”, “Human rights”, “Privacy and customers”, “Fair competition and transparency” and “Responsibility in taxation” can be found at the end of this table c) Identification / determination and assessment of negative impacts – ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities – Disclosure requirements related to ESRS 2 IRO-1: Description of the processes to identify and assess material impacts, risks and opportunities in sections E1 “Climate change”, E4 “Biodiversity and ecosystems” E5 “Circular economy” and G1 “Governance” – ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model – Disclosure requirements related to ESRS 2 SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model in sections E1 “Climate change”, E4 “Biodiversity and ecosystems”, S1 “Own workforce”, S2 “Workers in the value chain”, S3 “Affected communities” and S4 “Consumers and end users” d) Measures to address these negative impacts – “ESRS 2 Minimum Disclosure Requirements in relation to the disclosure of actions in the chapters “E1 Climate change”, “E4 Biodiversity and ecosystems”, “E5 Resource use and circular economy”, “S1 Own workforce”, “S2 Workers in the value chain”, “S3 Affected communities” and “S4 Consumers and end users” e) Tracking the effectiveness of these efforts and communication – ESRS 2 Minimum disclosure requirements in relation to metrics in the topical standards “E1 Climate change”, “E4 Biodiversity and ecosystems”, “E5 Resource use and circular economy”, “S1 Own workforce”, “S2 Workers in the value chain”, “S3 Affected communities” and “S4 Consumers and end users”. – ESRS 2 Minimum disclosure requirements in relation to metrics in the topical standards “E1 Climate change”, “E4 Biodiversity and ecosystems”, “E5 Resource use and circular economy”, “S1 Own workforce”, “S2 Workers in the value chain”, “S3 Affected communities” and “S4 Consumers and end users”.