Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 73 Scope 1 and Scope 2 greenhouse gas emissions Greenhouse gas emissions from biogenic energy sources – these are not included in the table above – amount to 25.5 t CO 2 e for Scope 1 (previous year: 10.8 t CO 2 e). For Scope 2, the share of biomass or biogenic CO 2 is not specified separately. The emission factors used for the calculation correspond to the currently available emission factors of the Austrian Environment Agency (Umweltbundesamt) – as of 2024. For rail electricity in Austria, the emission factor is calculated annually by an external party based on proof of origin. Furthermore, there may be fluctuations in consumption values due to different weather conditions and plant utilisation. The Scope 1 and Scope 2 greenhouse gas emissions reported correspond to the consolidated group for accounting purposes. Within the meaning of the reporting, there are no non- fully consolidated investments over which operational control is exercised. When compared with the previous year, additional fuel consumption has been identified; this has been included in the calculations for the 2025 financial year. This, therefore, has a minor impact on the year-on-year comparability of Scope 1 emissions. The market-based method reflects emissions from electricity that companies have consciously chosen – by means of contractually regulated instruments (e.g. green electricity). The site-based method, on the other hand, reflects the average emission intensity of an energy source in the respective region (using average emission factors, e.g. of the respective country). Both traction current and three-phase current come from 100% renewable energy sources (either generated in- house or purchased with guarantees of origin). Approx. 60% of the traction current comes from our own supply (own generation and from long-term partners) – the remaining third is purchased on the electricity market and backed by guarantees of origin. Three-phase current is purchased on the electricity market and backed by guarantees of origin from the energy suppliers. Scope 3 greenhouse gas emissions Scope 3 greenhouse gas emissions – broken down into categories in accordance with the GHG Protocol – can be taken from the table above. As can be seen from the table, Scope 3 greenhouse gas emissions represent the largest category compared to Scope 1 and 2 emissions. This is clearly due to the fact that many materials and products required for the ÖBB-Infrastruktur Group to carry out its business activities are very emission-intensive to manufacture. For this reason, they were also included in the assessment of transition risks and can be found in more detail in the sub-section E1 IRO-1. Due to this strong dependence, the sector-specific transition pathways of the relevant industries in accordance with SBTi were also taken into account. The economic activities of the ÖBB-Infrastruktur Group that give rise to the material impacts, risks and opportunities associated with Scope 3 have not undergone any changes over the years in terms of other value additions, which is why there are no significant changes to the relevant aspects of the value chain. In this respect, therefore, there is good comparability with previous years. As part of the update of the Scope 3 greenhouse gas footprint for the reporting year 2025, all Scope 3 categories in accordance with the GHG Protocol were reviewed for their relevance in conjunction with the economic activities of the ÖBB-Infrastruktur Group, also in conjunction with the results of the double materiality analysis (see s ub-section ESRS 2 IRO-1 ). The results can be seen in the table below.