Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 38 ÖBB-Infrastruktur Group’s business model is based on the three business areas of rail infrastructure, energy and property. In the rail infrastructure business segment, the ÖBB-Infrastruktur Group is responsible for the construction, maintenance, operation and servicing as well as the allocation of train paths. In addition, the real estate owned by the Group is also part of these business segments. The Energy business segment comprises the operation of ÖBB's power plants, wind and solar power plants and traction power facilities. In addition, the fully consolidated subsidiaries Rail Equipment and Operative Services also form part of the business. Given the significance of the sector and the volume of materials involved, these business areas place a strong emphasis on the construction sector. The main inputs, also in the material sense, are described in detail in sub-section E5-4 . The focus is on the main materials of the construction materials industry that are used in the ÖBB-Infrastruktur Group, such as concrete, rail and reinforcing steel or track ballast. The data have already been collected in the course of reporting and will be further expanded and detailed in subsequent years. The downstream value chain and the associated outputs stem from the rail transport companies that use the rail network, as well as other public transport service providers, the downstream processing of waste streams, and non-fully consolidated investments such as Brennerbasis Tunnel SE, which are also reported as downstream emissions in accordance with the Greenhouse Gas Protocol. Other stakeholders are also shown in the diagram above. The chart also uses circular diagrams to illustrate the materiality of the individual topic standards for the ÖBB-Infrastruktur Group’s value chain. The red shading within the circles indicates how relevant each topic is to participants in the value chain, based on research into published information in accordance with sustainability reporting standards. The ÖBB-Infrastruktur Group endeavours to align its business model with the benefits for stakeholders. More detailed information about the value chain is provided in the individual sections. Sustainability is an integral part of the ÖBB- Infrastruktur Group’s business processes. ÖBB-Holding AG defines the Group’s targets and directions and implements them in its subgroups, such as the ÖBB-Infrastruktur Group, as part of market and functional strategies. The development of effective measures and their targeted implementation is realised independently by the ÖBB-Infrastruktur Group. The core elements of the general strategy and systems relating to sustainability issues are described in more detail below. #INFRA.mobilitytransition (#INFRA.Mobilitätswende) Under the title “#INFRA.mobilitytransition,” the ÖBB-Infrastruktur Group is presenting its strategic direction for the coming years in order to ensure the Group’s long-term success. The strategy was developed taking into account the key strategic challenges in the environment of ÖBB-Infrastruktur AG and within the company and was adopted in 2021. The following strategic targets were defined in the strategy: – The ÖBB-Infrastruktur Group creates an attractive offering for the mobility transition. – The ÖBB-Infrastruktur Group strengthens the ecological competitive advantage of the railway. – The ÖBB-Infrastruktur Group increases productivity and climate efficiency. – The ÖBB-Infrastruktur Group maintains safety and punctuality at a high level. The specific directions for this are: – Customer-centred business model – Optimised value chain – Innovative asset management – Energy transition & climate protection – Digitalisation – Generation management & diversity The #INFRA.mobilitytransition forms the basis for the sustainability endeavours of the ÖBB-Infrastruktur Group and is the foundation for the #INFRA.sustainabilitystrategy. In this context, the “Energy transition & climate protection” thrust is of particular relevance, which is addressed in individual topic-specific sections.