Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 52 Sub-topic: Climate change mitigation E1-A-1 Greenhouse gas emissions from road vehicles and rail vehicles contribute to climate change Negative Short – Own business activity E1-A-2 Indirect greenhouse gas emissions from purchased products, construction and services contribute to climate change Negative Short – Upstream value chain E1-A-3 Provision of an internal and external ÖBB car-sharing service as a contribution to climate change mitigation Positive Short – Own business activity – Downstream value chain E1-A-4 Generation of greenhouse gas emissions from the use of fossil fuels in the course of the ongoing operation of buildings and operating facilities 3) Negative Short – Own business activity – Upstream value chain E1-F-4 Failure to meet CO 2 emission reduction targets leads to increased costs and damage to reputation Risk Long E1-F-5 Sustainable procurement criteria lead to increased costs Risk Medium Sub-topic: Energy E1-A-6 Energy generation from renewable energies (hydropower, wind power, photovoltaics) increases independence from fossil fuels and conserves natural resources Positive Short – Own business activity – Upstream value chain E1-A-4 Generation of greenhouse gas emissions from the use of fossil fuels in the course of the ongoing operation of buildings and operating facilities 3) Negative Short – Own business activity – Upstream value chain E1-F-6 Expansion of own production has a positive effect on earnings and cash flows Opportunity Short 1) Material impacts are to be considered actual unless explicitly stated otherwise. 2) The update to the double materiality analysis has resulted in minor adjustments (type of impact or risk/opportunity, time horizon and information on the value chain) when compared with the previous year. 3) The impact is listed multiple times in the table as it is material to several sub-topics. GOV-3 Integration of sustainability-related performance in incentive schemes Details on the general remuneration process and the inclusion of sustainability-related performance can be found under ESRS 2 GOV-3. E1-1 Transition plan for climate change mitigation By shifting transport to rail, the ÖBB Group is making a significant contribution to climate protection in Austria. The Paris Agreement, which aims to limit global warming to 1.5 degrees, the resulting targets of the EU Green Deal (e.g. a climate- neutral economy by 2050) and the national target of climate neutrality in Austria from 2040 onwards reinforce the importance of rail and public transport. The ÖBB-Infrastruktur Group has a responsibility to provide infrastructure that meets these high requirements and enables sustainable mobility through investment in and operation of the rail infrastructure. The most important tool for providing this infrastructure, for further network expansion and for increasing capacity is the framework plan, which sets out planned projects and their investment volumes within the respective six-year period. The framework plan is the federal government’s planning and financing instrument for investments in the ÖBB-Infrastruktur AG network and is available to the public. According to the framework plan for 2025 to 2030, ÖBB-Infrastruktur AG will invest approximately EUR 3.2 billion annually in railway infrastructure over the next six years. This will lay the foundation for shifting traffic from road to rail. However, the potential for this shift is far from exhausted. The main obstacles lie in the transport policy framework, which is hampered by a lack of true-cost pricing and insufficient implementation of the polluter-pays principle. Beyond the shift in transport, the ÖBB-Infrastruktur Group is working to reduce its own greenhouse gas emissions. Based on the ÖBB Group’s sustainability strategy and Group targets, as well as the #INFRA.mobilitytransition corporate strategy (see sub-section ESRS 2 SBM-1 ) and the strategic targets of the subgroup, the #INFRA.sustainabilitystrategy was formulated and approved by the Management Board in 2024. Further information on the strategy of the ÖBB-Infrastruktur Group is provided in sub-section ESRS 2 SBM-1 .