Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 53 An essential part of this strategy is the decarbonisation and climate transition plan of the ÖBB-Infrastruktur Group, which was also approved by the Management Board at the beginning of 2025 and updated at the beginning of 2026. This includes the following targets: – Reduction of Scope 1 and Scope 2 greenhouse gas emissions by 42% by 2030 (compared to the base year 2022) – Climate neutrality for Scope 1 and Scope 2 greenhouse gas emissions by 2035 (net zero: -90% compared to the base year 2022) – Reduction of Scope 3 greenhouse gas emissions in the area of rail infrastructure fixed assets by 10% by 2030 (compared to the base year 2022) with the same amount of installed assets as in 2022 In line with the applicable statutory requirements, net zero means that at least 90% of greenhouse gas emissions must be reduced through measures within the company before carbon credits may be used to achieve net zero for the remaining 10%. Specific considerations regarding the use of CO 2 certificates are being developed and will follow in the coming years. Further information about greenhouse gas emission reduction targets can be found in sub-section E1-4 . The ÖBB-Infrastruktur Group is planning gradual reduction measures along decarbonisation paths in the areas of mobility, buildings (and operating facilities) and Scope 3. Overall management of the Group’s decarbonisation strategy lies with ÖBB-Holding AG, while reduction measures are implemented independently by the subgroups. Details on the progress made in implementing the transition plan are provided in sub-sections E1-3, E1-4 and E1-6 . The ÖBB-Infrastruktur Group invested approximately EUR 2,801 million in environmentally sustainable economic activities in the reporting year (Taxonomy-aligned economic activities in accordance with Delegated Regulation (EU) 2021/2139). These projects account for approx. 79% of the company’s total CapEx. The investments include the electrification of the line and the expansion of renewable energies. In addition, investments made in other areas contribute to enabling the mobility transition and are, therefore, classified as sustainable economic activities. Further information on CapEx plans that support the transition plan (economic activities 7.3, 6.5 and 6.14) and corresponding performance indicators are presented in the sub-section “Disclosures in accordance with Article 8 of Regulation 2020/852 (Taxonomy Regulation) .” The necessary climate protection measures for implementing the transition plan (CapEx) are financially provided for in the medium-term planning of the ÖBB-Infrastruktur Group for Scope 1 and Scope 2 until 2031 and currently amount to a total of approx. EUR 1 billion. In addition, an investment programme of approx. EUR 1.6 billion is underway to further expand renewable energy generation and achieve the goals of the energy strategy. The implementation of decarbonisation in line with the Scope 3 targets is largely driven by economic activity 6.14. (Infrastructure for rail transport) and the investment funds allocated to it. There are, therefore, no specific funds allocated for decarbonisation efforts in construction projects, as these are implemented as part of the total investment. Despite targeted measures and innovations, the ÖBB-Infrastruktur Group faces challenges in the areas of mobility and buildings that make complete decarbonisation difficult or currently impossible. This includes the renewal of the maintenance fleet and service jets, as diesel must continue to be used as a fallback option for the new hybrid vehicles. In the buildings sector, the decarbonisation of district heating and refrigerants poses a particular challenge due to dependence on external suppliers or a lack of available alternatives. These considerations have already been taken into account when setting the greenhouse gas emission reduction targets. The ÖBB-Infrastruktur Group strives to conduct its economic activities in accordance with the criteria of Delegated Regulation (EU) 2021/2139. As can be seen in the sub-section “Disclosures in accordance with Article 8 of Regulation 2020/852 (Taxonomy Regulation) ,” the ÖBB-Infrastruktur Group already discloses a high proportion of Taxonomy-aligned revenue, investments and operating expenses. However, there are still some challenges, particularly in the real estate sector, in carrying out the associated economic activities in a Taxonomy-aligned manner. For this reason, an EU Taxonomy strategy for non-operating real estate is currently being developed. Some of the ÖBB-Infrastruktur Group’s building stock has historical value, which will be retained. This stock will only be able to meet the criteria of the EU Taxonomy in part in the foreseeable future. However, the existing property is to be improved as much as possible and investments are to be made in a Taxonomy-aligned manner as far as possible in future. For new buildings, the aim is to meet the requirements of the EU Taxonomy.