Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 87 The strategic directions described above cover the company’s own value creation activities and aspects of the value chain that have been identified on the basis of the materiality analysis. As can be seen from the overview table, the activities relating to the construction, maintenance and operation of the railway infrastructure have been identified as material. Therefore, this applies analogously to the material aspects along the value chain, as ÖBB-Infrastruktur Group’s large material inflows and waste streams originate from the building materials and raw materials sector and the metalworking industry. To further narrow down and prioritise, the goods procured were examined more closely from this perspective in order to maintain materiality in the value chain. For more detailed information on the procedure, please refer to the determination of resource inflows in sub-section E5-4 . As sustainability aspects are promoted and required at many levels, in addition to the objectives for core elements of materiality, the reduction of pollutants through the targeted use of chemicals, the promotion of the circular economy and subordinate aspects of resource conservation were also taken into account. Responsibility for the circular economy strategy, as well as for safeguarding the interests of key stakeholders and ensuring that this information is available to stakeholders, is described in detail in section ESRS 2 General Disclosures . E5-2 E5-3 Measures and targets related to resource use and circular economy The following tables provide an overview of the key objectives for promoting the circular economy at the ÖBB-Infrastruktur Group. The table below lists the target descriptions, the planned years for achieving the targets and the desired levels. The allocation to the strategic directions indicates the connection to the key directions within the strategic circular economy of the ÖBB-Infrastruktur Group and can be found on the far right of the table below.