ÖBB Annual Report 2023

Group Management Report 116 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 71 Scope 3 emissions This area includes those GHG emissions of ÖBB that are caused in the so-called upstream chain (e.g. through the provision of fuels, motor fuels and electricity) or along thevalue chain. These are emissions that occur during the production of products and services procured by ÖBB (e.g. construction of rail infrastructure, procurement of rail vehicles and buses). This also includes business trips and emissions caused by waste disposal. The reduction of Scope 3 emissions requires a coordinated approach at national and European level, as only some of these emissions can be directly influenced by ÖBB with targeted measures (e.g. business trips). In other areas, ÖBB is dependent on the European and national market and/or technological developments. This applies in particular to the procurement of construction services, infrastructure facilities, as well as new trains and buses. This is the reason different application depths and target requirements are defined for the ÖBB climate neutrality target 2040 to 2050 in this area – depending on the expected framework conditions. Highlights 2023 Following the identification of the key GHG drivers from ÖBB’s procurement (in autumn 2022), work began in the 2023 reporting year on developing the first Group-wide strategic approaches for reducing Scope 3 emissions. This is where possible GHG reduction measures are focussed and where measures are further developed along ten designated key factors. The same applies to other significant Scope 3 polluters in the subgroups. In 2023, the starting signal was given for the gradual and long-term changeover from finance-based GHG accounting of Scope 3 emissions from ÖBB purchasing to specific quantities / masses. ÖBB has therefore already undertaken valuable preparatory work for the future orientation to the new ESRS E1 standard. This stipulates that the annual percentage of Scope 3 emissions determined on the basis of primary data should be stated. The development of ÖBB’s circular economy strategy also began in 2023 to accompany the further development of Scope 3 emissions – as well as the development of the NEW TCO CO 2 tool. The GHG accounting of ÖBB’s Scope 3 emissions was expanded to include a further sub-category in the reporting year. Scope 3 emissions for “leased and rented property, plant and equipment” are now reported (see GHG balance sheet). As in previous years, the approx. 1,000 tonnes of CO 2 eq emissions caused by business-related air travel throughout ÖBB in 2023 were subsequently offset in 2024. Offsetting takes place specifically via a climate change mitigation project from Climate Partner (nature conservation in the Karwendel mountains + combined project). Flight kilometres in 2023 have increased by approx. 36% compared to 2022. Outlook for 2024 In the first half of 2024, the catalogue of measures for specific reduction measures to reduce Scope 3 emissions from the ten top drivers from procurement and other major emitters in the subgroups is to be finalised and then implemented. A first version of the NEW TCO CO 2 tool is expected in February 2024. Programming began in December 2023. The added value of this tool: feeding CO 2 data into a database that can be analysed by all relevant stakeholders and querying key parts of the supply chain on the basis of primary data. Modal shift GRI 203-1 In addition to decarbonisation, the major goal of the climate change mitigation strategy is to further shift traffic to climate- friendly rail. ÖBB is therefore emphasising its important role in climate change mitigation in Austria. The modal shift is the central driver and also the most essential lever of ÖBB’s climate change mitigation strategy. ÖBB’s transport services (rail and bus) already save the national environment approx. four million tonnes of GHG emissions in a normal operating year. That is the reason why it is important to shift as much traffic as possible from air and road to rail in the future. This is also an important goal in the Mobility Master Plan 2030 for Austria. ÖBB has set itself the goal of doubling rail performance by 2040 in order to achieve the desired transport turnaround - through route expansion, digitalisation (including ECTS) and vehicles. In doing so, ÖBB-Infrastruktur AG is relying on the conventional expansion of routes, stations and terminals, but also on the use of new technologies in operations management. As a result, the basis for further modal shifts is being created – based on journey time reductions and smart capacity expansions. The declared aim of ÖBB-Personenverkehr AG and Österreichische Postbus Aktiengesellschaft is to inspire even more people to take the train and bus. The focus is on the entire mobility chain and further quality improvements for customers. This is rounded off with an improved offer for freight transport by rail. Here, too, attractive solutions for the entire mobility chain are essential in order to handle more transport by climate-friendly rail. Waste transports are also to be increasingly moved by rail in future. | MR71