Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 40 ÖNORM EN ISO 9001: 2015 ÖNORM EN ISO 14001: 2015 ISO 45001: 2018 ISO 55001: 2014 SMS in accordance with the Railways Act / Regulation (EU) 2018 / 762 ÖBB-Infrastruktur AG X X X X X ÖBB-Immobilienmanagement GmbH X X X Rail Equipment GmbH & Co KG X X X ÖBB-Operative Services GmbH & Co KG X X X WS Service GmbH *) X X X *) The IMS of ÖBB-Infrastruktur AG only includes wholly owned subsidiaries and therefore does not cover WS Service GmbH. ESRS 2 SBM-2 Interests and views of stakeholders As part of its diverse activities and its role as a public-interest entity, the ÖBB-Infrastruktur Group engages in intensive dialogue with internal and external stakeholders, promotes trust and sustainable action, and fosters societal acceptance. The stakeholders of the ÖBB-Infrastruktur Group are very diverse: – Internal stakeholders: Employees, managers, Works Council members, Supervisory Board members and Audit Committee members, subsidiaries and associated companies – External stakeholders: Customers, suppliers, owner representatives, social partners and interest groups, academia and research bodies, protected area authorities, partners, NPOs and NGOs, regional and local authorities, the media, national and international rail associations, and others Transparent dialogue with these stakeholders and stakeholder groups is essential for strategic planning, particularly when implementing measures. The identification and involvement of relevant stakeholders and stakeholder groups plays an important role in the preparation of the double materiality analysis. In accordance with ESRS 1 “General Requirements”, Paragraph 3.1, a distinction is made between two main groups: – Affected stakeholders are those whose interests are or could be affected by the company’s activities and its direct and indirect business relationships throughout its value chain – Users of sustainability statements, i.e. legal entities that are also the main users of general financial reporting (e.g. investors and lenders etc.) At the end of the 2025 reporting year, there were no changes to the strategy or business model, but there was an update to the #INFRA.sustainabilitystrategy. Administrative, management and supervisory bodies are regularly informed about the views of stakeholders. The Group obtains key information from the various stakeholder groups via the numerous communication channels available, such as: Customer surveys, staff surveys, consultation sessions with stakeholders (environmental NGOs). ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model Material impacts, risks and opportunities were identified in the course of the double materiality analysis. Material impacts of business activities were identified, for example, in the area of GHG emissions, the reduction of which is a particular priority for the ÖBB-Infrastruktur Group. Issues relating to our own workforce and corporate governance are central elements of every company, including the ÖBB-Infrastruktur Group. In this context, material impacts, risks and opportunities relating to working conditions and equal treatment and equal opportunities were identified. When considering the upstream and downstream value chain, a potential negative impact on workers in the value chain was identified. These examples represent only a selection of the overall material impacts, risks and opportunities.