Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 90 Stakeholders are involved via the double materiality analysis, but they are not specifically included in the target formulation. From the circular economy perspective of circular product design, there is an indirect influence through the corresponding strategic direction taken in procurement, thereby creating incentives for the market. This is because the ÖBB-Infrastruktur Group – in accordance with public procurement regulations – applies tender criteria that promote the circular economy (e.g. sustainable planning or take back policies). The situation is similar with regard to the contribution to the procurement and use of renewable resources according to the cascade principle. Following an analysis of the main material inflows to the ÖBB-Infrastruktur Group, which is described in more detail in sub-section E5-4 , only wooden sleepers were identified as relevant for this perspective. Due to the technical specifications of the sleepers within the value chain of the ÖBB- Infrastruktur Group, the influence is limited. This category therefore represents a lower priority in the overall context of business activities, which is why no material contribution is made in the area of renewable resources and no target has been set. Materials derived from renewable resources play a minor role in the overall mass balance. The objectives were determined on the basis of materiality, focusing on the largest existing flows (see also sub-section E5-4). The targets set make a material contribution to the R principles of the circular economy, which are described in more detail in sub-section E5-1 . The following table provides an overview of the circular economy principles (10R) to which the targets make a material contribution and whether these relate more to resource inflows with the associated categories of products, technical and biological material in accordance with the ESRS interpretation or to resource outflows. The interpretation of the terms resource inflows, product, technical and biological material according to ESRS was chosen for the purpose of reporting based on definitions from existing legislation relevant to the ÖBB-Infrastruktur Group. Products relevant to resource inflows are those that have a physical link in accordance with Section 6 of the Federal Procurement Act 42 . “Technical material” is distinguished from products in that it comprises raw materials that are unprocessed or only minimally processed goods. This refers to raw materials in the broadest sense, with track ballast being a particular example of an application within the scope of ÖBB-Infrastruktur AG. Biological material in the context of this report includes all substances obtained from renewable raw materials. These are organic raw materials from agricultural or forestry production that have specific applications outside the food and feed sector. The allocations shown below were made with a focus on the economic activities within the value chain of the ÖBB- Infrastruktur Group and are therefore not universally valid outside this framework. Depending on the frame of reference, the individual targets also contribute to the various resource principles beyond the allocations made. 4 2 https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20010295&FassungVom=2024-02- 10&Artikel=&Paragraf=12&Anlage=&Uebergangsrecht=.