ÖBB Annual Report 2023

119 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 74 Decarbonisation along three strategic areas ÖBB is pursuing its climate targets and decarbonisation in three areas: Mobility (ÖBB’s core business), buildings / fixed installations and Scope 3 emissions. Solid data is available for the decarbonisation pathways in the areas of mobility and buildings / fixed installations (Scope 1 and 2). The development of reduction measures to achieve the strategic objectives of ÖBB’s climate change mitigation strategy in these areas is underway. Detailed data is also available for several Scope 3 sub-categories used to calculate GHG emissions. Others are being developed, such as transport by third parties. ÖBB’s remaining Scope 3 emissions – e.g. from procurement – are currently calculated using the “spend-based method”. The following detailed information shows the CO 2 footprint of ÖBB in Austria (ÖBB national) in 2023, describes the GHG emissions for these three areas and the developments compared to 2022: GHG emissions: Footprint of ÖBB national (AT) in 2023 GRI 305-1, 305-2, 305-3, 305-5 Representation based on Scopes 1, 2 and 3 (market-based view 1) ) in CO 2 eq in tonnes Scope 1 Scope 2 Scope 3 Total 2023 Total 2022 Passenger transport (PV) rail 43,624 74 43,698 48,039 Freight transport (GV) rail 28,940 34 28,974 31,262 Refrigerant losses rail 6,793 6,793 7,946 Postbus 116,935 1 116,936 117,142 Refrigerant losses Postbus 5,085 5,085 4,474 Intra-company transport (incl. company vehicles, own trucks,...) 2) 17,155 17,155 17,352 Total Mobility 218,532 109 218,641 226,215 Power 434 434 197 Heat (fossil) 26,603 15,502 42,105 47,085 Heat (renewable) 9 9 3 Cold 1,099 1,099 1,012 Refrigerant losses Buildings (incl. SF6) 777 777 957 Total Buildings / fixed installations 27,389 17,035 44,424 49,254 Total Mobility and Buildings / Fixed installations 245,921 17,144 263,065 275,469 Fuel and Energy-related emissions Mobility 3) 63,017 63,017 62,151 Fuel and fuel and energy-related emissions Buildings 3) 17,927 17,927 21,268 Abfall 4) 66,224 66,224 58,411 Business travel (air travel) 1,064 1,064 1,057 Commuting of employees 5) 33,323 33,323 27,991 Leased and leased property, plant and equipment 4,672 4,672 Not available yet Remaining subcategories such as procurement of capital and consumable goods or services, upstream transport... 6) 1,500,000 – 2,400,000 1,500,000 – 2,400,000 1,500,000 – 2,200,000 Total Scope 3 emissions 1,700,000 – 2,600,000 1,700,000 – 2,600,000 1,700,000 – 2,400,000 Total amount 245,921 17,144 1,700,000 – 2,600,000 1,963,065 – 2,863,065 1,975,469 – 2,675,469 NOTE: 1) Scope 2 - market-based: The market-based method reflects emissions from electricity that companies have deliberately chosen - by means of contractually regulated instruments. The location-based method reflects the average emission intensity of an energy source in the respective region (use of average emission factors - e.g. of a country). ÖBB specifically procures electricity from renewable energy sources - and does so for operations in Austria and, in part, also for operations internationally. Therefore, the market-based method was chosen for the GHG balance. In comparison, the Scope 2 location-based values (emission factors electricity) for ÖBB national (AT) mobility and buildings are: 312,573 t (market-based: 17,144 t). 2) Internal transport includes GHG emissions from: Passenger and commercial vehicles (own lorries), special rail vehicles, plant transport, operation of forklift trucks,... 3) Scope 3 from Mobility and Buildings. 4) GHG assessment of hazardous waste. 5) Evaluation of GHG emissions via model calculation by the Federal Environment Agency. 6) Range indication: Scope 3 emissions from the procurement of capital and consumer goods and services in particular currently extrapolated for 2023 on the basis of a rough calculation from 2017. Value varies annually depending on actual procurement volume (mainly construction infrastructure, vehicle procurement). Detailed baseline data and GHG emissions for 2023 are already available for the following sub-categories: fuel and energy-related emissions, waste (hazardous waste), business travel (air travel), employee commuting, leased and rented property, plant and equipment Note: Work is already underway to collect baseline data to further detail the remaining Scope 3 emissions. The presentation of further essential Scope 3 subcategories is done step by step. *Note: Items also include a small proportion of Scope 3 emissions from ÖBB international. MR74 |

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