Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 75 5. Waste generated in operations The emission factors used for the calculation have been determined in conjunction with the Austrian Environment Agency (Umweltbundesamt). The projection is made by the Austrian Environment Agency (Umweltbundesamt) based on the waste data of the ÖBB-Infrastruktur Group. The boundaries refer to the business activities of the ÖBB- Infrastruktur Group and the fully consolidated companies. 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] 6. Business travel GHG emissions from business travel were evaluated as part of the update of the GHG inventory and do not represent a significant aspect. This is because many business trips can be undertaken by rail – partly due to the fundamental economic role played by the rail infrastructure within Austria. Not material 7. Employee commuting 3) The emission factors used for the calculation have been determined in conjunction with the Austrian Environment Agency (Umweltbundesamt). The extrapolation is based on information provided by the ÖBB- Infrastruktur Group. The limits refer to the ÖBB-Infrastruktur Group and its fully consolidated companies. The category is included in the greenhouse gas footprint as it is relevant for a company in the mobility industry and is, therefore, reported on a voluntary basis. There is no high level of uncertainty. Material [a] 8. Upstream leased assets The GHG category was reviewed during the update of the GHG inventory and no significant use case for the ÖBB-Infrastruktur Group could be identified, as the real estate and facilities are owned by the company. Not material 9. Downstream transport The GHG category was checked during the update of the GHG inventory and no significant application was identified for the ÖBB-Infrastruktur Group, as no downstream physical products are sold to a significant extent. Not material 10. Processing of sold products The GHG category was reviewed during the update of the GHG inventory and no significant application was identified for the ÖBB-Infrastruktur Group, as no downstream physical products are sold for further processing. Not material 11. Use of sold products The category was identified as relevant during the update of the significant categories. It includes emissions from the use of rail infrastructure by railway companies. The calculation is based on internally available data on network usage with the respective emission factors. The emission factors are confirmed by the Austrian Environment Agency (Umweltbundesamt). The scope of this analysis is limited to ÖBB-Infrastruktur AG, as it applies only to this company. There is no high level of uncertainty. Material [a] 12. Treatment of products at end of life The GHG category was reviewed as part of the update of the GHG inventory and no significant application case for the ÖBB-Infrastruktur Group could be identified, as no downstream physical products are sold in relevant quantities that would require treatment at the end of their life cycle. The facilities and real estate that are constructed remain part of the ÖBB-Infrastruktur Group’s fixed assets. Not material 13. Downstream leased assets The emission factors used for the calculation have been determined in conjunction with the Austrian Environment Agency (Umweltbundesamt). The extrapolation is based on the ÖBB-Infrastruktur Group’s internal data. These figures relate to the business activities of the ÖBB-Infrastruktur Group and its fully consolidated subsidiaries. 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] 14. Franchises The GHG category was reviewed during the update of the GHG inventory and no significant application case for the ÖBB-Infrastruktur Group was identified, as no franchise structure applies. Not material