Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 44 ESRS 2 IRO-2 Disclosure requirements in ESRS covered by the undertaking’s sustainability statement The double materiality analysis (see sub-section ESRS 2 IRO-1 ) forms the starting point for sustainability reporting. In line with the material impacts, risks and opportunities identified, the data points from the relevant material topic-specific ESRS standards were used. In cooperation with the responsible departments, the report content was developed by collecting and analysing the necessary data and taking into account the thresholds specified in ESRS 1 Section 3.2 “Material matters and materiality of information” individually for each topic-specific section. Further information on the disclosure requirements covered and on ESRS 2 Appendix B “List of datapoints in cross-cutting and topical standards that derive from other EU legislation” can be found in section E.5 . List of disclosure requirements contained in ESRS . E.2. Environmental information Disclosures in accordance with Article 8 of Regulation 2020/852 (Taxonomy Regulation) The EU Taxonomy Regulation (2020/852) is a standardised classification system for environmentally sustainable economic activities. Economic activities are considered environmentally sustainable if they make a significant contribution to the achievement of at least one environmental target, do not significantly harm any other environmental target and comply with minimum social protection standards. The EU Taxonomy Regulation contains in total six environmental targets (Article 9 EU Taxonomy Regulation). These are climate change mitigation, climate change adaptation, the sustainable use and protection of water and marine resources, the transition to a circular economy, pollution prevention and control, and the protection and restoration of biodiversity and ecosystems. Affected non-financial companies must perform an assessment of the Taxonomy eligibility and alignment (Article 8 of the EU Taxonomy Regulation) of their economic activities on the basis of the six environmental objectives. The publication includes information on the proportions of revenue, CapEx and OpEx for Taxonomy-eligible and Taxonomy non-eligible economic activities. As was the case in the 2024 financial year, the proportion of Taxonomy-eligible and Taxonomy-aligned economic activities will also be disclosed in the 2025 financial year in the form of key performance indicators (revenue, CapEx, OpEx). These were calculated in the 2025 financial year using the same methodology as in previous years. This report marks the first time that Delegated Regulation (EU) 2026/73, amending Commission Delegated Regulation (EU) 2021/2178 with regard to the simplification of the content and presentation of information to be disclosed on environmentally sustainable activities, has been applied. The presentation of the information has been adapted in line with the Commission’s guidelines, and the tables have been revised accordingly to consist of a summary sheet and an activity-specific reporting sheet for each performance indicator. Approach to evaluating Taxonomy-eligible and Taxonomy-aligned economic activities The determination of Taxonomy-eligible and Taxonomy-aligned economic activities is based on a process explained below. Taxonomy-eligible economic activities The evaluation of Taxonomy-eligible economic activities was carried out on the basis of the following Delegated Regulations: 2021 / 2139, 2022 / 1214, 2023 / 2485, 2023 / 2486.