ÖBB Annual Report 2023

Group Management Report 194 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 149 Learning through play – serious games | The serious game “CoreCargo” lets you interactively experience the most important processes of the Rail Cargo Group. A further international roll-out is planned for 2024 as well as further development towards sustainability (impact of climate change on the Rail Cargo Group’s business model). Service Design Learning Nuggets| As part of the onboarding of new Rail Cargo Group employees, 17 Service Design Learning Nuggets including various modules such as freight wagon accounting, transport concept presentation, construction site planning, etc. are available. They explain the complex interrelationships in service design in an comprehensible manner. H. Non-financial opportunities and risks GRI 2-23, 3-3 As an important corporate management tool, opportunity and risk management accompanies all relevant business processes and financial positions of the main Group companies. To this end, it is necessary to identify opportunities and risks in good time and to manage them proactively by means of suitable measures in order to safeguard existing and future potential for success and growth. All identified opportunities and risks are subjected to ongoing qualitative and quantitative assessment with regard to their potential impact and probability of occurrence on the basis of updated valuations or empirical values. This is the prerequisite for taking targeted management measures, whether to safeguard opportunities or counteract risks. Opportunity and risk management process The ÖBB-Group defines opportunities and risks in principle as events or developments that might cause a positive or negative deviation of results from the assumptions made during planning. The revision of the opportunity and risk portfolio is therefore performed synchronously with the planning processes. The binding Group policy and the opportunity/risk management manual, which is also binding throughout the Group, define the rules, scope and minimum requirements of opportunity and risk management for all business units involved. The first and foremost objective of the risk policy is unrestricted safeguarding of business operations. Consequently, risks may only be taken if they are calculable and associated with an increase in income and in the company value. This process is supported by risk management software. Individual risks are reviewed and consolidated in the Group-wide opportunity and risk platform. In this context, a report is prepared for the Executive Board of ÖBB-Holding AG, which depicts the most important risks as well as corresponding countermeasures or opportunities. This ensures that the Supervisory Board and Audit Committee of ÖBB-Holding AG and of the Group companies are provided with detailed information regarding the current opportunity and risk situation. Impact assessment of business activity ÖBB is Austria’s largest mobility and logistics service provider. It builds and operates infrastructure on behalf of the Republic, is one of the largest clients for the national economy, is a mayor employer and one of the largest apprentice trainers in the country. As a result, its operations have an impact on both financial and non-financial concerns of those surrounding it. The following table shows the main risks to the impact of business activities and the measures taken. This view is supplemented in the following pages with those risks and measures that are relevant for the economic success of the company. | MR149