Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 35 Fair competition and transparency The ÖBB-Infrastruktur Group is fully committed to fair competition and respects the legal framework of free competition. The companies must comply with national antitrust law and special national competition law in their business activities. Unfair business practices, price fixing or market manipulation are not tolerated. Adherence to these standards is ensured by way of internal compliance systems, regular training for employees and external audits. Responsibility in taxation As one of Austria’s largest employers, the ÖBB-Infrastruktur Group makes a significant contribution to tax revenue and is committed to a responsible tax policy. Tax avoidance or aggressive tax planning are rejected. All tax payments are made in accordance with the applicable laws and in the country in which the economic value creation takes place. ESRS 2 GOV-5 Risk management and internal controls over sustainability reporting Opportunity and risk management is a central instrument of corporate management and accompanies key business processes and financial positions within the ÖBB-Infrastruktur Group. In that respect, identified risks and opportunities are continually evaluated to enable targeted control measures. The opportunity and risk management processes are regulated by Group-wide guidelines and a binding management manual. Risks are only taken if their impact can be assessed, offer added value for the company and are within the clearly defined risk-bearing capacity and acceptance limits. Opportunities and risks are reviewed, consolidated and aggregated centrally, as is regular reporting to the company management. In conjunction with the results of the double materiality analysis, these form the basis for focal topics that are already in focus as well as the basis for sustainability reporting obligations. The ESG opportunities and risks identified in the course of the double materiality analysis were integrated into the ERM system where they were considered relevant – unless they had already been reflected in the existing ERM inventory. Further information on the link between the double materiality analysis and the risk management of the ÖBB- Infrastruktur Group can be found in sub-section ESRS 2 IRO-1 . The members of the Management Board and the managing directors of the ÖBB-Infrastruktur Group companies are aware of their responsibility to maintain an appropriate internal control system (ICS) and are implementing the necessary measures. A Group-wide minimum standard ensures the uniform implementation of the ICS. For continual improvement, if necessary, projects are conducted with external support, in order to further develop the ICS and meet legal requirements. The ICS comprises the identification, analysis, evaluation, management, monitoring, documentation and communication of relevant processes, risks and controls. The internal control systems for the preparation of the non-financial statement are integrated into the Group-wide ICS. The focus is on ensuring the internal completeness, integrity and availability of data. The central risk platform is used to discuss opportunities and risks with regard to their interrelationships, to check the plausibility of valuation approaches, to analyse interactions, to exchange information and experience and, if necessary, to coordinate cross-divisional and cross- company opportunity and risk management. Long-established risk management software supports the entire risk management process. All identified risks are regularly assessed qualitatively and quantitatively in terms of their probability of occurrence and potential impact. In that respect, this is synchronised with the planning processes in order to ensure an up-to-date and realistic assessment of opportunities and risks in relation to the most recent planned value. All risks are managed in a targeted manner in accordance with risk policy principles that are anchored in the Group policies, in order to minimise their potential impact.