Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 78 Sub-topic: Impacts on the extent and condition of ecosystems 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 1) Material impacts are to be considered actual unless explicitly stated otherwise. 2) There have been no changes to the existing impacts, risks and opportunities since the previous reporting period. 3) The impact is included multiple times in the table, as it is material to several sub-topics. E4-1 Transition plan and consideration of biodiversity and ecosystems in strategy and business model An assessment of the resilience of the business model and strategy to risks related to biodiversity and ecosystems was carried out for the ÖBB-Infrastruktur Group. The LEAP (Locate, Evaluate, Assess, Prepare) approach 35 in accordance with ESRS was used for the assessment. The basis for this is the double materiality analysis, including the assumptions made and time horizons with the identified impacts, risks and opportunities of the company’s own activities and the upstream and downstream value chain (see sub-section ESRS 2 IRO-1 ), and a following detailed research. In addition, findings from stakeholder interviews conducted as part of the double materiality analysis with experts in the field of biodiversity were taken into account. No material negative impacts on affected communities in relation to specific locations or ecosystem services were identified. In the first step, in 2024 the relevant locations of the ÖBB-Infrastruktur Group were defined, the material impacts of the double materiality analysis were considered and the respective dependencies were analysed, which are reported in sub- section ESRS 2 IRO-1 . No material dependencies directly related to biodiversity and ecosystems were identified. Ecosystem services are not material for the ÖBB-Infrastruktur Group and, therefore, also for the assessment of dependencies and were not considered further. However, dependencies in conjunction with climate change were identified, which are covered thematically by the information provided in section “E1 Climate change” . The risks were subsequently analysed. A distinction was made between transition risks, physical risks and systemic risks. The analysis did not reveal any material risks. In this context, it should be noted that the existing data on systemic risks relating to tipping points, contagion risks or fundamental impacts of biodiversity loss is not yet sufficient to draw detailed conclusions for the ÖBB-Infrastruktur Group. The resilience analysis revealed no risks relating to biodiversity and ecosystems that could significantly impair the business model and strategy of the ÖBB-Infrastruktur Group. 35 The LEAP approach is a four-step method: 1. Identification of key sites in terms of biodiversity (Locate), 2. Assessment of the impact of the sites (Evaluate), 3. Assessment of risks and opportunities relating to biodiversity (Assess), 4. Development of strategies and measures (Prepare).