Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 45 The process of evaluating the ÖBB-Infrastruktur Group’s Taxonomy-eligible activities was carried out for the first time in 2021. To this end, a 360-degree screening process has been developed, which is divided into the following steps: – Screening of NACE codes according to the criteria “Applicable,” “Maybe” and “Not applicable”. – Comparison of the NACE codes with those of the respective economic activities per company in the European Commission’s “EU Taxonomy Compass”. – Conducting an impact analysis based on the description of the activities in the respective delegated regulations and the processes and business activities within the ÖBB-Infrastruktur Group. – In coordination meetings with subject matter experts, the unclear or ambiguous economic activities of the “Maybe” criterion were examined in more detail. – Reviewing the key figures for relevant economic activities. The financial indicators analysed are in line with the consolidation principles applicable to the Group’s financial reporting in accordance with the applicable accounting standards (IFRS). – Based on this list of relevant economic activities, the existing reporting system was supplemented with an input mask containing the framework of assignable individual measures. This enables data to be collected in a standardised manner. The impact analysis is implemented annually to identify potential new Taxonomy-eligible business activities within the ÖBB-Infrastruktur Group, and to ensure that the basis for calculating the relevant financial indicators remains up to date. There were no changes in the impact analysis for 2025 compared with the previous year. Taxonomy-aligned economic activities The list of identified Taxonomy-eligible economic activities was used to determine the relevant performance indicators, and the following additional steps were taken: – Determination of the material contribution to an environmental target and assurance of compliance with the technical assessment criteria and the “Do No Significant Harm” criteria (DNSH criteria) by subject matter experts. – Conducting a climate risk and vulnerability analysis. To that end, physical climate risks that are material to the economic activities were subjected to a robust climate risk and vulnerability analysis. More detailed information on the climate risk and vulnerability analysis can be found in sub-section E1 IRO-1 . This was followed by an assessment of existing adaptation measures and whether additional adaptation solutions will be necessary in the future to reduce significant physical climate risks. – Ensure compliance with minimum social protection standards in accordance with international frameworks such as the OECD Guidelines for Multinational Enterprises, the UN Guiding Principles on Business and Human Rights, the principles and rights set out in the International Bill of Human Rights and the conventions of the International Labour Organization (ILO). The requirements of Article 18 of the EU Taxonomy Regulation are met within the ÖBB-Infrastruktur Group. Further information on the topics relating to minimum social protection standards can be found in the sub-section ESRS 2 GOV- 4 Statement on due diligence. By combining the results of the technical screening criteria with compliance with the DNSH criteria and the successful completion of the assessment of the minimum social protection standards, the Taxonomy-alignment result for the ÖBB- Infrastruktur Group shown below was obtained. As shown in the disclosure tables, not all Taxonomy-eligible economic activities are currently Taxonomy-aligned, as the technical screening criteria and/or the DNSH criteria are not fulfilled in their entirety. Taxonomy-eligible economic activities Due to the very broad structure of the ÖBB-Infrastruktur Group’s business activities, 12 (previous year: 12) of the economic activities currently specified in the Delegated Regulations supplementing the EU Taxonomy Regulation are relevant to the six environmental objectives and are, therefore, Taxonomy-eligible. No economic activities were identified in the nuclear energy and fossil gas sectors.