Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 76 15. Investments The category was identified as material and comprises the Scope 1, 2 and 3 emissions of non-fully consolidated investments for which no operational control exists in accordance with ESRS and which form part of the value chain. This relates to the investments in Weichenwerk Wörth GmbH and Galleria di Base del Brennero – Brenner Basistunnel BBT SE. As no revenue is currently being generated from the Brenner Base Tunnel construction project because it is a construction project, the construction activity is calculated on an activity basis in line with the internal calculation of Scope 3.2, which is based on revenue, going beyond the calculation method permitted under the GHG Protocol. The Scope 1 and 2 emissions of Weichenwerk Wörth GmbH were requested from the investment and are available based on primary data. The Scope 3 emissions of Weichenwerk Wörth GmbH were calculated from the share of Scope 3 emissions of the voestalpine Group 34 in relation to the revenue generated. There is no high level of uncertainty. Due to differing accounting periods for ÖBB-Infrastruktur AG and its investments, the most recent data available for the investments is used. No significant events occurred between the reporting dates that would affect greenhouse gas emissions in this category. Material [a] [i] 1) [i] Investment-based calculation (“spend based”), including % of share in the respective Scope 3 category in the reporting year, if not specified, 100% of the category has been calculated in accordance with the disclosure [a] Activity-based calculation, including % of the share in the respective Scope 3 category in the reporting year, if not specified, 100% of the category has been calculated according to the information provided [p] Manufacturer primary data – where applicable, including % of the share in the respective Scope 3 category in the reporting year, if not specified, 100% of the category has been calculated according to the information provided. The primary data uses the manufacturer’s EPDs available for the majority of the reporting period. 2) Labelled Scope 3 greenhouse gas emission categories have been calculated using approximations or estimates, which may result in increased uncertainty in the results. 3) The identified Scope 3 greenhouse gas emissions category is reported on a voluntary basis, as it is not a material Scope 3 category. Across all Scope 3 greenhouse gas categories, the share of activity-based or primary data-based assessment in the reporting year is 60%. (Previous year: 59%). Within the meaning of the reporting, there are no non-fully consolidated investments over which operational control is exercised. All other limitations of the assessments of Scope 3 emissions for fully consolidated investments and those over which no operational control is exercised but which are part of the value chain are discussed in more detail in the table above. Due to the technical conditions of the manufacturing processes in the upstream value chain for essential materials and products, the biogenic share of Scope 3 greenhouse gas emissions is not relevant. This is due to the high energy requirements of manufacturing processes in upstream industries such as cement, steel, and metal manufacturing and processing companies, which require high-energy fuels or energy sources. No emission credits are used in the presentation of Scope 3 greenhouse gas emissions. Greenhouse gas intensity based on net sales revenue The following table shows greenhouse gas intensity based on net revenue. The net revenue used for the calculation corresponds to that reported in the financial statements of the ÖBB-Infrastruktur Group (consolidated income statement for 2025). Greenhouse gas intensity per net revenue 2025 2024 Total GHG emissions (site-related) per net revenue (t CO 2 e / EUR million) 901.9 972.4 Total GHG emissions (market-related) per net revenue (t CO 2 e / EUR million) 876.3 936.0 3 4 https://www.voestalpine.com/group/static/sites/group/.downloads/de/aktie/adhoc/gj-2023-24/2024-corporate-responsibility-bericht.pdf.