Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 74 Scope 3 category according to GHG Protocol Further-reaching description Materiality Basis of the calculation 1) 1. Purchased goods and services 2) Average emission factors determined in the course of greenhouse gas footprint at ÖBB Group level for the most important drivers were used to calculate Scope 3 GHG emissions. These were determined with external support from the Austrian Environment Agency (Umweltbundesamt) and take into account the emission intensities of procurements. The limits refer to the financial resources spent by the ÖBB-Infrastruktur Group on investments. For the calculation, the emission factors described above were multiplied by the financial resources invested to obtain CO 2 e. They refer to the fully consolidated parts of the ÖBB-Infrastruktur Group. The category is to be included in the greenhouse gas footprint as it represents a material resource inflow. The uncertainties arising from the application of the described approximation are a potential change in the actual composition of procurement and an inaccuracy of the emission factors due to generalisation across the procured products. This approach can nevertheless be used as an estimate, as the best possible approximation was made at the time based on external expert assessment and the information available. In subsequent years, the calculation for material procurement groups within the category will be further developed by working towards an activity-based calculation. Material [i] 2. Capital goods To calculate GHG emissions, the first step was to take a closer look at the financial volume invested and the underlying economic activities, materials and GHG intensities. The quantities used were recorded as described in sub- section E5-4 . These were linked to the GHG emission values from the SCHIG report 33 for the rail infrastructure to perform activity-based GHG calculations for these investments. For activities other than the construction and maintenance of rail infrastructure, the investment volumes relevant to the greenhouse gas footprint were assessed using an average factor. This was determined jointly by external experts from the Austrian Environment Agency (Umweltbundesamt) on the basis of the average investment budget. The limits refer to the financial resources spent by the ÖBB- Infrastruktur Group on investments and include the fully consolidated parts of the ÖBB-Infrastruktur Group. This category is to be included in the greenhouse gas footprint because it represents the most significant driver (see greenhouse gas balance). The uncertainties resulting from the calculation are insignificant. Material [a] 39% [i] 50% [p] 11% 3. Activities related to fuels and energy The emission factors used for the calculation are provided by the Austrian Environment Agency (Umweltbundesamt). They are combined with the relevant quantities recorded internally to calculate GHG emissions. The boundaries refer to the quantities of fuel and energy consumed by the ÖBB-Infrastruktur Group. The fully consolidated parts of the ÖBB-Infrastruktur Group are covered. The category is to be included in the greenhouse gas footprint as it represents a relevant driver. There is no high level of uncertainty. Material [a] 4. Upstream transport and distribution Upstream transportation is determined in connection with the purchased goods, services and capital goods identified as material. The greenhouse gas emission factor has been determined with the help of external consultants. The boundaries refer to the business activities of the ÖBB- Infrastruktur Group and the fully consolidated companies. Based on internal experience and external information, there is no high level of uncertainty. Material [i] 3 3 https://www.schig.com/fileadmin/Media/Blogs/2023/20221216_BER_THG-Emissionen_Bau_v0.pdf.