ÖBB Annual Report 2023

Group Management Report 146 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 101 In the 2023 financial year, an impact analysis was conducted for ÖBB-Technische Services-Gesellschaft mbH and Technical Services Hungaria Járműjavító Kft. The new activities added in June 2023 to the environmental objectives “Climate Change Mitigation” (CCM) and “Climate Change Adaptation” (CCA) resulted in a change in the course of the impact analysis. Since 2023, the previously reported economic activity 3.3 “Manufacture of low carbon technologies for transport” (climate change mitigation, CCM) has therefore been replaced by the new economic activity 3.19 “Manufacture of rail rolling stock constituents" (climate change mitigation, CCM). The amended allocation of the key figures has no effect on the taxonomy eligibility or conformity of the key figures. When the impact analysis of the other four environmental objectives was conducted, a further two economic activities were identified in addition to the 15 previous taxonomy-eligible economic activities. These are 3.2 “Renovation of existing buildings” (circular economy, CE) and 5.3 “Preparation for reuse of end-of-life products and product components” (circular economy, CE). Whereby 3.2. is already recognised in 7.2. “Renovation of existing buildings” (climate change mitigation, CCM). No economic activities were identified in the area of nuclear energy and fossil gas (see disclosure form 1) and therefore no key performance indicators (revenue, CapEx and OpEx) are reported or the disclosure of further disclosure forms is waived. Activities in the field of nuclear energy 1. The company is active in the research, development, demonstration and deployment of innovative electricity generation plants that generate energy from nuclear processes with minimal waste from the fuel cycle, finances such activities or holds risk positions in connection with these activities. NO 2. The company is active in the construction and safe operation of new nuclear facilities for the generation of electricity or process heat – including for district heating supply or industrial processes such as hydrogen production – as well as in their safety-related improvement using the best available technologies, finances such activities or holds risk positions in connection with these activities. NO 3. The company is active in the safe operation of existing nuclear facilities for the generation of electricity or process heat – including for district heating supply or industrial processes such as hydrogen production – as well as in their safety-related improvement, finances such activities or holds risk positions in connection with these activities. NO Activities in the fossil gas sector 4. The company is active in the construction or operation of plants for the generation of electricity from fossil gaseous fuels, finances such activities or holds risk positions in connection with these activities. NO 5. The company is active in the construction, modernisation and operation of plants for combined heat/cooling from fossil gaseous fuels, finances such activities or holds risk positions in connection with these activities. NO 6. The company is active in the construction, modernisation and operation of plants for heat generation that produce heat/cooling from fossil gaseous fuels, finances such activities or holds risk positions in connection with these activities. NO The reported ratios on taxonomy-eligible and taxonomy-aligned turnover, capital expenditure (CapEx) and operating expenses (OpEx) have been calculated in accordance with the requirements of Article 8 of the Delegated Act of the EU Taxonomy Regulation. Key figures on the EU Taxonomy Regulation Sales revenue associated with taxonomy-compliant economic activities (KPI sales revenue) Based on the requirements of the EU Taxonomy Regulation, sales from taxonomy-compliant economic activities are calculated in relation to the Group’s total net sales in accordance with IAS 1.82(a). | MR101