Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 85 IRO-1 Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities The process to identify and assess the material impacts, risks and opportunities in the course of the double materiality analysis is described in more detail in sub-section ESRS 2 IRO-1 . The impacts, risks and opportunities were identified in 2024 as part of an internal survey based on the activities of the respective departments, taking into account the upstream and downstream value chains. In 2024, stakeholder interviews were conducted as part of the double materiality analysis. In this context, the interests of affected communities in connection with resource use and the circular economy were taken into account through various stakeholder groups. E5-1 Policies related to resource use and circular economy The following policy plays a decisive role for the ÖBB-Infrastruktur Group in relation to the material impacts, risks and opportunities in the area of circular economy. No. Policy Description E5-K- 1 #INFRA.sustainabilitystrategy * ) #INFRA.sustainabilitystrategy contains strategic directions and operational targets for specific focus areas (circular economy, adaptation to climate change, decarbonisation and biodiversity) and supplements #INFRA.mobilitytransition (#INFRA.Mobilitätswende). The following strategic directions are formulated in the strategy for circular economy issues: – We optimise resource use and resource productivity, thereby enabling a reduction in our carbon footprint and environmentally harmful substances. [E5-K-1.1] – We integrate circular economy into all process steps by considering the best possible approaches along our own value chain. [E5-K-1.2] – We promote the circular economy and improve our carbon footprint through sustainable procurement, thereby creating incentives for the circular economy and decarbonisation along our value chain. [E5-K-1.3] – We promote the knowledge of our employees through training and further education in the field of circular economy. [E5-K-1.4] – We plan research projects and participate in the further development and implementation of innovative technologies and the implementation of pilot projects for resource optimisation. [E5-K-1.5] *) Strategies are decided by the Management Board of ÖBB-Infrastruktur AG and apply to the ÖBB-Infrastruktur Group. The primary strategy of ÖBB-Infrastruktur Group, the #INFRA.mobilitytransition (see sub-section ESRS 2 SBM-1 ), is also relevant for strategies relating to resource use and the circular economy. In doing so, developments in the field of the circular economy at both national level, such as the Austrian Circular Economy Strategy 39 , and international level were taken into account in developing the strategic priorities. In addition, the “Categorisation System for Circular Economy” 40 was used as a guideline to identify the levers of the circular economy in conjunction with the previously obtained results. Based on this, the strategic directions for ÖBB-Infrastruktur Group were derived in the table above. 3 9 https://www.bmk.gv.at/themen/klima_umwelt/abfall/Kreislaufwirtschaft/strategie.html. 4 0 https://circulareconomy.europa.eu/platform/sites/default/files/categorisation_system_for_the_ce.pdf.