Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 77 E1-7 GHG removals and GHG mitigation projects financed through carbon credits ÖBB-Infrastruktur AG currently offers its customers (railway companies) two traction current products. These are the standard traction current product “railpower basic” and the CO 2 e-neutral traction current product “railpower zero.” In both cases, the purchase of guarantees of origin ensures that 100% of the electricity is generated from renewable energies. The main difference is that for the railpower zero product, CO 2 e compensation projects outside the value chain are financed for upstream CO 2 e emissions (Scope 3 emissions). These account for the vast majority of the cancelled CO 2 allowances listed below. These include, among other things, solar and wind power projects in various African countries. The following table provides an overview of the CO 2 certificates. Of the 919.4 t CO 2 e emissions retired in 2025 (previous year: 1,783 t CO 2 e), approximately 98% complied with the recognised VCS (Verified Carbon Standard) quality standard and approximately 2% with the Gold Standard. The amount of CO 2 certificates offset is generally based on contractually agreed planned quantities. Based on the planned values, a total amount of approximately 900 tonnes of CO 2 e in CO 2 certificates outside the value chain can be assumed for 2026 from the current perspective. The CO 2 certificates listed below are used separately from the company’s greenhouse gas emissions and greenhouse gas emission reduction targets. CO₂ certificates cancelled in the reporting year 2025 2024 Total (t CO₂e) 919.4 1,783.0 Proportion of reduction projects (in %) 100 100 Recognised quality standard: VCS (as a percentage) 97.9 100 Recognised quality standard: Gold Standard (as a percentage) 2.1 0.0 Proportion of projects within the EU (in %) 0.0 0.0 Proportion of CO₂ certificates that qualify as corresponding adjustment (in %) 0.0 0.0 E4 Biodiversity and ecosystems E4 Overview The following is an overview of the main impacts, risks and opportunities. No. Material IRO 1) 2) Type of impact or risk/opportunity Time horizon Information about the value chain for impacts Sub-topic: Direct causes of biodiversity loss E4-A-1 Land use and associated temporary or permanent habitat changes due to the construction of transport infrastructure and related facilities 3) Negative Short – Own business activity – Downstream value chain E4-A-2 Impairment of flora due to construction and maintenance measures (creation of dispersal corridors for invasive species/vegetation control) Negative Short – Own business activity – Downstream value chain Sub-topic: Impacts on the status of species E4-A-3 Impact on water ecology and biocoenosis through the operation of hydropower plants Negative Short – Own business activity – Downstream value chain E4-A-4 Direct negative impacts on fauna due to railway construction and operation (bird strikes, electrocution, animal collisions on tracks) Negative Short – Own business activity – Downstream value chain E4-A-5 Habitat fragmentation and barrier effect of transport infrastructure for various animal species Negative Short – Own business activity – Downstream value chain