ÖBB Annual Report 2023

107 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 62 Key topics GRI 3-1, 3-2, 3-3 It is essential for the ÖBB Group to identify and prioritise the key sustainability issues and to set priorities in the development of measures. This is accomplished in the ongoing opportunity and risk analysis and through targeted surveys of internal and external stakeholders in the course of updating the materiality analysis. In addition, in accordance with the guidelines of the Global Reporting Initiative, the focus of sustainability reporting is on materiality. This means that the companies providing information, such as ÖBB, are increasingly focussing their reporting on those topics that are of high importance to them and their stakeholders. In 2021, ÖBB’s materiality analysis was re-evaluated on the basis of the 17 building blocks of the ÖBB sustainability strategy. The relevance and importance of the individual building blocks were surveyed in the stakeholder survey (internal and external) launched in the autumn of 2021. Approx. 2,700 people were consulted as internal and external stakeholders in order to update the significance of the individual sustainability building blocks. In order to also assess the impact of the company’s activities on the economy, environment and social issues, an expert survey was also conducted in the autumn of 2021. Responsible persons from different business areas of ÖBB evaluated the sustainability building blocks with regard to the positive and negative direction of the company. The aim was to identify and prioritise those topics that are of essential importance for ÖBB as well as for the stakeholders. The result of this process is the ÖBB Materiality Matrix 2021 and the impact analysis from page 149 onwards. ÖBB’s materiality matrix was reviewed in 2023 and there were no changes compared to the previous year. An update of the materiality analysis based on the “European Sustainability Reporting Standards” is planned for 2024. MR62 | Impact dimension medium moderate marked considerable MEDIUM Relevance from the perspective of stakeholders Ecological, social and economic impacts VERY HIGH MEDIUM VERY HIGH Adaptation to climate change Diversity and equal opportunities Sustainable finance Training and development Social responsibility and cooperation Resource management, waste, area/soil Compliance / transparent reports and data protection Innovation & technology Economic engine, value-creating investments & sustainable financing Emissions incl. noise (excl. CO 2 ) Sustainable procurement Climate protection Affordable and accessible mobility offer Health, safety, security Biodiversity & species diversity Generation change Reliable & attractive employer The ÖBB materiality matrix