Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 79 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model The ÖBB-Infrastruktur Group has defined key locations in terms of biodiversity and ecosystems. The entire rail network and the hydroelectric power plants, which can have an impact on the environment through their use or operation, are considered material sites. The two above-mentioned location categories, the rail network and the hydroelectric power plants, partially overlap with areas with biodiversity 36 in need of protection (see figure). In Austria, according to the division of powers laid down in the Federal Constitution, the individual federal states are responsible for implementing and enforcing species and nature conservation law. They enforce the state nature conservation laws and the associated regulations and monitor the ecological status of the areas. Construction activities have a project-specific impact on areas with biodiversity in need of protection. All construction measures are planned with due consideration for relevant protected assets and in compliance with nature conservation and species protection legislation. The relevant authorities will examine this as part of the authorisation process. Expert reports and conditions set out in official decisions ensure that all relevant requirements are met. For projects subject to an Environmental Impact Assessment (EIA), additional measures are implemented, such as the appointment of environmental construction supervision and the monitoring of mitigation measures. Specific environmental and nature conservation regulations are also applied. The Red Lists of endangered species for each federal state are taken into account in the approval process through the procedures described above. Based on the above explanation, there is no separate concept for sites in or near areas of biodiversity in need of protection. The following figure 37 shows the points of contact between the main sites and areas of biodiversity in need of protection, as well as the respective federal state borders. As stated in the previous paragraph, the respective federal state and its authorities are responsible for compliance with state nature conservation laws. 36 Areas with biodiversity in need of protection include Natura 2000 sites, UNESCO World Heritage Sites, key biodiversity areas, emerald and IUCN protected areas categories I–IV. 37 Due to a display error, the chart in last year’s report showed all hydroelectric power stations, rather than just those located in areas overlapping with sites of biodiversity requiring protection. This has been corrected in this report.