Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 36 The key risks associated with the preparation of the non-financial statement include the complete nature and accuracy of the data, the estimation methodology and the availability of information. In addition, clear system boundaries must be defined to avoid double counting. These risks are addressed by structured internal control systems, a uniform approach within the Group and standardised reporting processes. The consolidation logic is based on the shareholding schedule. This ensures that the system boundaries are adhered to and guarantees a consistent approach to the collection of key performance indicators. Quality assurance measures support compliance with these requirements. The results of the risk assessment are continuously integrated into relevant business processes and are incorporated into the decision-making process of the respective specialist departments. Individual risks and opportunities are not only assessed by the technical experts, but also reviewed in the ÖBB-Infrastruktur Group-wide opportunity and risk platform. As a result, reports are prepared for the management bodies, which depict the most important risks and the corresponding countermeasures or opportunities. On this basis, comprehensive information on the current opportunities and risks is provided to the Audit Committee of ÖBB-Infrastruktur AG. The opportunity and risk portfolio is revised in close coordination with the planning and reporting processes. The consolidated results of the risk analyses are summarised in a report for the Management Board of ÖBB-Infrastruktur AG and form the basis for further reports to the Supervisory Board and the Audit Committee. This ensures that the company management is informed about the current risk situation and control measures at all times. ESRS 2 SBM-1 Strategy, business model and value chain This section contains extracts from the management report that provide information about the core business, markets and customer groups of the ÖBB-Infrastruktur Group. The strategies in conjunction with sustainability issues are listed below. The ÖBB-Infrastruktur Group has, in total, 19,175 employees (as of 31.12.2025) and operates passenger stations and stops in Austria, as well as the rail infrastructure used by ÖBB-Personenverkehr AG, Rail Cargo Austria AG, two other companies belonging to the ÖBB Group, and other railway undertakings (RU) that are not part of the ÖBB Group. Due to its core activities, the ÖBB-Infrastruktur Group is primarily active in the markets that are important for rail infrastructure and serves a large number of customer groups. The core activities as well as the resulting products and services and associated customer groups, are, therefore, also linked to the sustainability goals of the ÖBB-Infrastruktur Group. ÖBB-Infrastruktur AG has, inter alia, the following significant subsidiaries and investments: – ÖBB-Immobilienmanagement GmbH: ÖBB-Immobilienmanagement Gesellschaft mbH offers modern property services. – ÖBB-Operative Services GmbH & Co KG: ÖBB-Operative Services GmbH & Co KG is the Group’s internal comprehensive provider of security and cleanliness services. – Rail Equipment GmbH & Co KG: Rail Equipment GmbH & Co KG is responsible for the procurement and Group-wide leasing and utilisation of special rail-bound vehicles and equipment as well as road vehicles, their purchase, financing, maintenance and servicing. – WS Service GmbH: WS Service GmbH renders services for and in conjunction with points. The delegated acts for the sector-specific ESRS had not been published and entered into force by the time the non- financial statement was prepared. For this reason, no information on the relevant ESRS sectors can be disclosed. No revenue is generated from the fossil fuel, chemical production, controversial weapons or tobacco cultivation and production sectors.