ÖBB Annual Report 2023

151 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 106 The KPI OpEx for the financial year 2023 is as follows: KPI OpEx 2023 Criteria for a substantial contribution DNSH criteria (“no significant impairment") Economic activities Code OpEx total OpEx share Climate change mitigation Climate change adaptation Sustainable use and protection of water and marine resources Transition to a circular economy Pollution prevention and control Protection and restoration of biodiversity and ecosystems Climate change mitigation Climate change adaptation Sustainable use and protection of water and marine resources Transition to a circular economy Pollution prevention and control Protection and restoration of biodiversity and ecosystems Minimum protection Taxonomy-compliant (A.1.) or -eligible (A.2) OpEx share 2022 Category “ Enabling activities" Category “ Transitional activities" in EUR million in % Y; N; N/EL Y; N; N/EL Y; N; N/EL Y; N; N/EL Y; N; N/EL Y; N; N/EL Y/ N Y/ N Y/ N Y/N Y/N Y/N Y/ N in % E T A. TAXONOMY - ELIGIBLE ACTIVITIES A.1. Ecologically sustainable activities (taxonomy compliant) 3. 1 9. Production of railway vehicle components CCM 3.19. 291.6 22.2% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 4.1% E 4. 1. Electricity generation using solar photovoltaic technology CCM 4.1., CCA 4.1. 0.2 0.0% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 0.0% 4. 3. Electricity generation from wind power CCM 4.3., CCA 4.3. 0.1 0.0% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 0.0% 4. 5. Electricity generation from hydropower CCM 4.5., CCA 4.5. 11.5 0.9% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 1.1% 4. 9. Transmission and distribution of electricity CCM 4.9., CCA 4.9. 14.2 1.1% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 1.6% E 6. 1. Passenger interurban rail transport CCM 6.1., CCA 6.1. 48.9 3.7% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 4.4% T 6. 2. Freight rail transport CCM 6.2., CCA 6.2. 54.7 4.2% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 5.4% T 6. 3. Urban and suburban transport, road passenger transport CCM 6.3., CCA 6.3. 13.0 1.0% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 1.3% T 6. 5. Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5., CCA 6.5. 0.0 0.0% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 0.0% T 6. 1 4. Infrastructure for rail transport CCM 6.14., CCA 6.14. 314.5 24.0% Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y 32.0% E OpEx of environmentally sustainable activities (taxonomy-aligned) (A.1) 748.8 57.1% 100% 0% 0% 0% 0% 0% 49.9% of which “Enabling activities” 620.4 47.3% 100% 0% 0% 0% 0% 0% Y Y Y Y Y Y 5.7% E of which “Transitional activities" 116.6 8.9% 100% Y Y Y Y Y Y 11.1% T A.2. Taxonomy-eligible but not environmentally sustainable activities (taxonomy-non-aligned activities) EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL 3. 1 9. Manufacture of rail rolling stock constituents CCM 3.19., CCA 3.19. 39.8 3.0% EL EL N/EL N/EL N/EL N/EL 1.5% 4. 1 5. District heating/district cooling distribution CCM 4.15., CCA 4.15. 0.1 0.0% EL EL N/EL N/EL N/EL N/EL 0.0% 5. 3. Preparation for the reuse of end-of-life products and product components CE 5.3. 0.0 0.0% N/EL N/EL N/EL EL N/EL N/EL 0.0% 6. 2. Freight rail transport CCM 6.2., CCA 6.2. 20.4 1.6% EL EL N/EL N/EL N/EL N/EL 1.9% 6. 3. Urban and suburban transport, road passenger transport CCM 6.3., CCA 6.3. 40.0 3.0% EL EL N/EL N/EL N/EL N/EL 3.7% 6. 5. Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5., CCA 6.5. 0.0 0.0% EL EL N/EL N/EL N/EL N/EL 0.0% 6. 1 4. Infrastructure for rail transport CCM 6.14., CCA 6.14. 170.3 13.0% EL EL N/EL N/EL N/EL N/EL 17.5% 7. 7. Acquisition and ownership of buildings CCM 7.7., CCA 7.7. 51.7 3.9% EL EL N/EL N/EL N/EL N/EL 4.9% OpEx of taxonomy-eligible but not environmentally sustainable activities (taxonomy-non-aligned activities) (A.2) 322.4 24.6% 100% 0% 0% 0% 0% 0% 29.6% Total (A= A.1 + A.2) 1,071.2 81.7% 100% 0% 0% 0% 0% 0% 79.5% B. TAXONOMY -NON- ELIGIBLE ACTIVITIES OpEx of taxonomy-non-eligible activities (B) 240.6 18.3% Total (A+B) 1,311.7 100.0% MR106 |