E2-2 Actions and Resources Related to Pollution

All businesses and activities within OMV aim to minimize air emissions from both point sources and fugitive emissions through the application of the precautionary principle, international best industry practices, and/or Best Available Technology (BAT). We also aim to prevent and reduce oil spills and leakage in our operations at sea as well as on land. Appropriate spill prevention and control plans that account for specific business conditions have been put in place, including proactive management plans comprising risk assessments, preventive measures, and inspections, as well as reactive management plans comprising control, response, and clean-up procedures. Geographically, the majority of our oil spills occurred in Romania, where we are concentrating our efforts on safeguarding and maintaining our infrastructure and improving the reliability of our facilities.

Key Actions

[E2-2.18a] [MDR-A 68a, 68b, 68c, 68e] [E1-3.29c-i] To prevent and, wherever applicable, mitigate the negative impacts and risks identified for the material topic E2 Pollution, such as the negative impact associated with non-GHG emissions and that of soil and/or water pollution resulting from asset integrity failure, OMV has defined the following key action[MDR-A 68b] Key actions are defined as those requiring CAPEX of EUR ≥5 mn for their implementation. CAPEX includes additions to property, plant, and equipment and to intangible assets (incl. IFRS 16 right-of-use assets), expenditures for acquisitions, and equity-accounted investments and other interest for pre-defined sustainability CAPEX categories. Decommissioning assets, government grants, borrowing costs, and other additions that by definition are not considered capital expenditure are not included in CAPEX figures. Within the boundaries of applicable accounting standards, expenditure incurred during project implementation is generally capitalized, thus included in the CAPEX figures. Figures are not validated by external bodies. For the material topic E2 Pollution, the key actions mainly refer to activities in Austria, Germany, and Romania.. [MDR-A 69b] In 2024, the implementation of key actions for E2 Pollution required CAPEX of EUR 35 mn. For the Group’s total CAPEX and their reconciliation to the investments shown in the cash flow statement, refer to the chapters “Capital Expenditure (CAPEX)” in the Directors’ Report and “Consolidated Statement of Cash Flows” in the Consolidated Financial Statements and Notes.

[MDR-A 69a] OMV seeks to align its long-term funding policy with the Company’s sustainability strategy. For this reason, OMV is assessing the opportunities of sustainable financing and sustainability-linked funding, which links the cost of a financing instrument to the achievement of specific strategic sustainability targets. For the implementation of the key actions included in the table below, no sustainable finance instrument is currently outstanding.

Non-GHG Air Emissions Reduction

[E2-2.18a] [MDR-A 68a, 68b, 68c] Based on the guidelines for prevention and treatment in our EM Standard, our sites regularly identify the potential for upgrades that will reduce non-GHG air emissions. In 2024, the optimization of the flare system at the Burghausen refinery involved implementing a combination of improvements that have led to a reduction in flared gas and associated non-GHG air emissions, including NO_x, VOC, and CO. These actions included increasing the working volume of the flare gas holder, optimizing the backup gas algorithm, and diverting a nitrogen-rich stream from the flare to the refinery process. Additionally, a fully digital guard vessel was used at the Berling development in Norway to protect the laid pipeline. By employing digital technology instead of a physical vessel, significant reductions in GHG and non-GHG air emissions, including NO_x, VOC, and CO, were achieved. This action is limited to our own operations at the Burghausen refinery in Germany, and was completed in 2024.

Microplastic Pollution

[E2-2.18a, 18b] [MDR-A 68a] One objective of the Responsible Care policy is to ensure that all Borealis polyolefin (PO) sites comply with the Operation Clean Sweep (OCS) standard, and all PO sites within Europe (excluding recycling plants) are OCS certified. In adherence with the OCS standard, several Borealis sites, such as Borealis Antwerpen N.V. in Belgium, Borealis Polymers Beringen in Belgium, Borealis Polymers Burghausen in Germany, among others, were selected for OCS certification through an external audit. Key actions were also planned or taken at site level. For instance, Borealis Antwerpen N.V. in Belgium plans to purchase a leaf vacuum tool, Borealis Polymers Beringen plans to install speed bumps as an additional measure to shake off pellets before trucks leave the site, and Borealis Kallo N.V. in Belgium plans to install sieves in trenches. For more details about all other sites, see the Borealis Group Annual Report 2024 – Group Management Report – Non-financial Statement. [MDR-A 68b] These defined actions are concentrated on Borealis’ own operations at its PO production sites worldwide, where it has operational control. [E2-2 AR 13] There are no microplastics emissions upstream of Borealis’ operations, and therefore no action has been taken related to pollution in its upstream value chain, aside from conducting regular supplier assessments and ratings by external providers, which cover pollution-related criteria. Borealis’ actions regarding microplastics do not extend to its downstream value chain.

[E2-2.19b] The OCS program is aimed at prevention and all actions are focused on avoiding plastic pellets leaking into the environment. However, since zero pellet loss has not yet been achieved, all OCS activities are classified under pollution reduction. [MDR-A 68c] All the actions defined by Borealis for its individual sites were completed over the course of 2024, with the exception of Borealis Plastomers B.V. Geleen in the Netherlands, whose actions were postposed to 2025. [MDR-A 69a] All OCS actions in 2024 involved either small investments or incurred no cost, and as a result, none of the actions, individually or cumulatively, exceeded the EUR 2.5 mn threshold set by Borealis for its key actions. For more details, refer to the Borealis Group Annual Report 2024 – Group Management Report – Non-financial Statement.