Combined Annual Report 2025

E1-6 Gross Scope 1, 2, 3, and Total GHG Emissions

[E1-6.44 AR 39] [E1-AR 32a] [E1-6 AR 46h-i, 46h-ii, 46h-iii] Health, Safety, Security, and Environment (HSSE) data, including consumed energy and greenhouse gas (GHG) data for Scope 1, Scope 2, and Scope 3 emissionsFor Scope 3 Categories 10, 11, and 12, the operational control approach is applied. For example, in OMV’s Energy division, when an OMV company participates in joint operations and is fully consolidated, 100% of the respective OMV company sales are accounted, however this value usually only represents OMV’s share in the joint operation., is reported (100%) for activities that OMV operates or where OMV holds a stake of more than 50% and exerts a controlling influence. The exception to this is Scope 3 Category 15 “Investments,” which follows the equity approach. OMV’s share of the investment’s Scope 1, 2, and, where relevant, Scope 3 emissions are accounted for in this category. If an investment is a business partner in OMV’s upstream or downstream value chain, the respective Scope 3 emissions are included in the appropriate category. OMV calculates its corporate carbon footprint (Scope 1, 2, and 3 emissions) following the principles, requirements, and guidance provided by the GHG Protocol Corporate Standard (version 2004), the GHG Protocol Scope 2 Guidance (version 2015), and the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (version 2011).

  • Scope 1: This refers to direct emissions from sources that are owned or controlled by OMV. OMV uses emission factors from various sources, such as the IPCC and API GHG Compendium. OMV includes the greenhouse gases CO2, CH4, and N2O in its Scope 1 calculations. OMV applies the global warming potentials (GWPs) from the IPCC Sixth Assessment Report (AR6 – 100 years) to calculate CO2e emissions of non-CO2 gases. Assets subject to EU-ETS report in accordance with the EU-ETS methodology.

  • Scope 2: This refers to indirect emissions resulting from the generation of purchased or acquired electricity, heating, cooling, or steam. OMV reports according to both the location-based and market-based methods, using emission factors from different sources, including the International Energy Agency and supplier-specific emission factors.

  • Scope 3: This covers other indirect emissions occurring outside the organization, including both upstream and downstream emissions. OMV uses emission factors from various sources, such as the IPCC, Plastics Europe, and DBEIS. The data includes Scope 3 emissions from the use and processing of sold products, excluding pure “trading margin” sales and intracompany sales. Since 2015, emissions from purchased goods, services, and capital goods have been included. Since 2018, the net import of refinery feedstock has also been included.

Scope 1 and 2 emissions, divided into consolidated Group and partners’ share in joint operations controlled by OMV

[E1-6.50a, 50b] [E1-6.50 AR 40] [MDR-M.77c]

 

 

 

In t CO2e

 

 

 

 

 

 

2025

2024

 

Scope 1

Scope 2
(market-based)

Scope 2
(location-based)

Scope 1

Scope 2
(market-based)

Scope 2
(location-based)

Total OMV Group emissions

9,470,995

815,098

730,629

9,778,526

991,275

1,036,020

Consolidated Group

9,314,215

813,954

729,367

9,605,122

989,062

1,033,789

Partners’ share in joint operations controlled by OMV

156,780

1,144

1,262

173,403

2,213

2,231

[E1-6.50a, 50b] [E1-6.50 AR 40] [MDR-M.77a] Scope 1 and 2 emissions, divided into consolidated Group and not fully consolidated entities with operational control: Scope 1 and 2 GHG emissions from the consolidated accounting group includes 100% of gross Scope 1 and 100% of gross Scope 2 emissions from the parent and subsidiaries, as well as OMV’s proportionate share of emissions from joint operations that it operationally controls. Scope 1 and Scope 2 emissions reported under “not fully consolidated entities with operational control” include partners’ shares in joint operations where OMV has operational control. Some data included in this metric undergoes verification by an external body when GHG emissions are regulated under an emissions trading system. These metrics also refer to metrics reported under [E1-6.44a, 44b] [E1-6.48a] [E1-6.48 AR 43] [E1-6.44-52] [E1-6.49a, 49b] [E1-6.52a, 52b] [E1-6.49 AR 45] [E1-6.47].

GHG emissions

[E1-6.44a, 44b, 44c, 44d] [E1-6.48a] [E1-6.48a AR 43] [E1-6.48b AR 44] [E1-6.44-52] [E1-6.49a, 49b] [E1-6.52a, 52b] [E1-6.49 AR 45] [E1-6.51 AR 46] [E1-6.52 AR 47] [E1-6 AR-41] [E1-6.47] [MDR-M.77c]

In t CO2e

 

 

 

 

 

 

 

 

Retrospective

Milestones and target years

 

2019
(base year)

2024

2025

% N/N-1

20301

20401

Annual % target/base year

Scope 1 and 2 GHG emissions (market-based)

13,920,157

10,769,800

10,286,093

96

9,744,110

5,568,063

3.0

Scope 1 GHG emissions

 

 

 

 

 

 

 

Gross Scope 1 GHG emissions

12,648,004

9,778,526

9,470,995

97

–

–

–

of which from OMV’s Energy business segment

9,516,872

6,675,721

6,513,460

98

–

–

–

of which is CO2

7,790,533

6,384,552

6,231,669

98

–

–

–

of which is CH42

1,708,657

282,589

273,466

97

–

–

–

of which is N2O

17,682

8,580

8,325

97

–

–

–

of which from OMV’s non-Energy business segment

3,131,132

3,102,805

2,957,534

95

–

–

–

of which is CO2

3,126,781

3,098,710

2,953,061

95

–

–

–

of which is CH42

2,020

1,909

2,473

130

–

–

–

of which is N2O

2,332

2,186

1,999

91

–

–

–

Percentage of Scope 1 GHG emissions from regulated emissions trading schemes (%)

67

85

85

100

–

–

–

Scope 2 GHG emissions

 

 

 

 

 

 

 

Gross location-based Scope 2 GHG emissions

906,219

1,036,020

730,629

71

–

–

–

Gross market-based Scope 2 GHG emissions

1,272,153

991,275

815,098

82

–

–

–

Significant Scope 3 GHG emissions

 

 

 

 

 

 

 

Total gross indirect (Scope 3) GHG emissions (t.r.) [Entity-specific]

113,696,828

94,394,552

91,536,655

97

90,957,462

56,848,414

2.0

Total gross indirect (Scope 3) GHG emissions (all significant categories)

134,419,405

148,357,711

154,270,286

104

–

–

–

1 Purchased goods and services

12,114,065

12,527,258

13,389,241

107

–

–

–

of which from feedstock (t.r.)3

5,477,906

4,787,483

5,443,387

114

–

–

–

2 Capital goods

536,442

462,182

572,588

124

–

–

–

3 Fuel and energy-related activities (not included in Scope 1 or Scope 2)

212,529

161,192

193,207

120

–

–

–

5 Waste generated in operations

1,142,347

216,402

238,840

110

–

–

–

10 Processing of sold products

12,195,100

9,541,912

10,101,949

106

–

–

–

11 Use of sold products

96,466,758

79,908,065

76,017,561

95

–

–

–

of which from oil for energy use (t.r.)

64,543,321

56,038,351

57,091,773

102

–

–

–

of which from gas for energy use (t.r.)

31,923,436

23,025,700

16,873,738

73

–

–

–

12 End-of-life treatment of sold products (t.r.)

11,752,165

10,543,018

12,127,757

115

–

–

–

15 Investments3

–

34,997,682

41,629,142

119

–

–

–

Total GHG emissions

 

 

 

 

 

 

 

Total GHG emissions (location-based)

147,973,628

159,172,256

164,471,910

103

–

–

–

Total GHG emissions (market-based)

148,339,562

159,127,511

164,556,379

103

–

–

–

1

OMV’s targets are defined as a percentage reduction compared to the base year 2019. If significant changes occur (as specified in our targets), the base year values will be recalculated, and the absolute target values will be adjusted accordingly.

2

The methodology for measuring absolute methane emissions in Energy was updated in the reporting year to align with the OGMP 2.0 standards. 2019 and 2024 were calculated using a different methodology. For reference, if the 2025 absolute methane emissions in Energy were calculated using the previous methodology, the total OMV CH4 emissions would be 201,203 t CO2e.

3

Restatement of Borealis data for Scope 3.1 from feedstock in 2019 and 2024, and Scope 3.15 in 2024

t.r. = target relevant

[MDR-M.77b] The measurement of all metrics below, unless otherwise specified, is not validated by an external body other than the assurance provider.

[E1-6.44a] [E1-6.48a] [E1-6.48a AR 43] [E1-6.44b] [E1-6.49a] [E1-6.49 AR 45] [AR 48] [MDR-M.77a] Scope 1 and 2 GHG emissions (market-based): the aggregated Scope 1 and 2 GHG emissions (market-based) is the sum of 100% of gross Scope 1 and 100% of gross Scope 2 (market-based) emissions. Some data included in this metric undergoes verification by an external body when GHG emissions are regulated under an emissions trading system.

[E1-6.44a] [E1-6.48a] [E1-6.48a AR 43] [AR 48] [MDR-M.77a] Gross Scope 1 GHG emissions and percentage covered by regulated emissions trading schemes: gross Scope 1 GHG emissions include stationary and mobile combustion, flaring and venting, process and fugitive emissions, calculated by multiplying site-specific activity data (from direct measurement, calculation, or estimation) by relevant emission factors. [E1-6 AR-41] Emissions are reported separately for OMV’s energy business segment (Energy and Fuels) and non-energy business segment (Chemicals), and for each GHG (CO2, CH4, N2O) as t CO2e using respective GWPs. [E1-6.48b AR 44] [AR 48] The percentage of Scope 1 GHG emissions covered by regulated emissions trading schemes is calculated as the sum of emissions from installations under the EU-ETS and other non-EU emissions trading schemes, divided by total Scope 1 GHG emissions. [MDR-M.77a] Limitations include potential inaccuracies in estimations, measurement devices, emission factors, data completeness, and possible discrepancies if company reporting precedes final external verification or due to varying regulatory deadlines. [MDR-M.77b] Emissions data subject to emissions trading schemes is validated by an external body other than the assurance provider.

[E1-6.44b] [E1-6.49a] [E1-6.49 AR 45] [AR 48] [MDR-M.77a] Gross location-based and market-based Scope 2 GHG emissions: Scope 2 GHG emissions are reported separately using the location-based and market-based approaches. Emissions (in t CO2e) are calculated by multiplying electricity, heat, steam, and cooling consumption (MWh) by the relevant emission factors. The market-based method uses emission factors from contractual instruments, or residual mix/location-based factors if contractual data is unavailable. A limitation is the potential use of outdated emission factors if supplier data is not available in time for reporting, which may affect the accuracy of current renewable energy consumption representation.

[E1-6.44c] [E1-6.51] [E1-6.51 AR 46] [AR 48] [entity-specific] [MDR-M.77a] Significant Scope 3 GHG emissions: total gross indirect (Scope 3) GHG emissions are reported as both target-relevant and all significant categories, aggregating emissions from relevant Scope 3 categories. Emissions are calculated using activity data (e.g., purchased volumes, expenditures, secondary energy, waste data, product sales, and investment data) multiplied by emission factors from sources such as DBEIS, Ecoinvent©, IEA, DEFRA, IPCC, and IMF. OMV’s Scope 3 inventory includes several Categories and corresponding calculation methods as follows: “Purchased goods and services” (3.1 – average-data and hybrid), “Capital goods” (3.2 – hybrid), “Fuel- and energy-related activities” (3.3 – average-data), “Waste generated in operations” (3.5 – waste type-specific), “Processing of sold products” (3.10 – average-data), “Use of sold products” (3.11 – direct use phase emissions), “End-of-life treatment of sold products” (3.12 – circular cut-off), and “Investments” (3.15 – investment-specific and average-data). OMV engages with suppliers to increase the use of supplier-specific emission factors. Limitations include data availability, the use of estimates where supplier-specific data is lacking, and potential discrepancies in emission factor sources.

[E1-6.44d] [E1-6.52a] [E1-6.52 AR 47] [AR 48] [MDR-M.77a-77b] Total GHG emissions: total GHG emissions are reported separately as location-based and market-based values, calculated as the sum of 100% of gross Scope 1, gross Scope 2 (location-based or market-based), and gross Scope 3 (all significant categories) emissions. Some data included in this metric undergoes verification by an external body when GHG emissions are regulated under an emissions trading system.

[E1-6 AR 45d] OMV uses various contractual instrumentsAccording to the GHG Protocol Scope 2 Guidance, “contractual instruments include any type of contract between two parties for the sale and purchase of energy bundled with attributes about the energy generation, or for unbundled attribute claims.” to manage the sale and purchase of energy, both bundled with attributes about energy generation and unbundled energy attribute claims. These contractual instruments form the basis of the Scope 2 market-based emissions. Of the 4,457,768 MWh of purchased electricity, heat, and steam, 56% is covered by contractual instruments. The main types of contractual instruments OMV uses are full supply contracts, Power Purchase Agreements, and Guarantees of Origin. Some 36% of the purchased energy is bundled with attributes about energy generation and 64% is unbundled.

[E1-6 AR 46g] In 2025, 0.03% of Scope 3.1 “Purchased goods and services” and 0.002% of Scope 3.2 “Capital goods” were calculated using data obtained from suppliers. This corresponds to 0.004% of total Scope 3 emissions. [E1-6 AR 46i] Certain categories are excluded from our Scope 3 emissions, with justifications as follows: Category 3.4 “Upstream transportation and distribution” is excluded based on Ipieca guidelines, which suggest that upstream transportation and distribution emissions should not be counted separately, as the fuels used are already accounted for in Scope 3 Category 11 “Use of sold products.” This prevents double counting and applies to OMV including Borealis, although it may be relevant for Borealis as an independent company. Similarly, Category 3.6 “Business travel,” Category 3.7 “Employee commuting,” and Category 3.9 “Downstream transportation and distribution” are excluded to avoid double counting because the fuels involved are included under Category 11 “Use of sold products.” These exclusions apply to OMV including Borealis but may be relevant for Borealis independently. Category 3.8 “Upstream leased assets” are not separately accounted for as offshore platforms and joint ventures are already accounted for under Scope 1 emissions for OMV. Category 3.13 involves emissions from “Downstream leased assets” owned by OMV, which are, however, already included in Scope 1 or 2, with no emissions allocated to this category. Lastly, OMV does not have any franchise activities, so there are no emissions for Category 3.14 “Franchises.”

GHG intensity

[MDR-M.77c] [E1-6.53-54 AR 53a-AR 53e] [E1-6.AR 55b] [E1-6.55] [Entity-specific]

 

 

 

2025

2024

GHG intensity per unit of sales revenue

 

 

 

Total GHG emissions (location-based) per unit of sales revenue2, 3

t CO2e/EUR

0.004

n.a.

Total GHG emissions (market-based) per unit of sales revenue2, 3

t CO2e/EUR

0.004

n.a.

Total sales revenues (see Note 7 – Sales Revenues)1

EUR mn

24,308

26,194

1

The 2024 figure has been restated following the March 2025 reclassification of the Borealis Group, excluding Borouge investments, as “held for sale” and “discontinued operations.” The 2025 figure excludes Borealis.

2

Entity-specific metrics. Calculated as Total GHG emissions (location- and market-based respectively) divided by revenues, excluding the Borealis Group, due to its reclassification (excluding Borouge investments) as “held for sale” and “discontinued operations.”

3

The corresponding ESRS metric, “Total GHG emissions (location-based) per unit of sales revenue” (2025: 0.007 t CO2e/EUR) and “Total GHG emissions (market-based) per unit of sales revenue” (2025: 0.007 t CO2e/EUR) are calculated as total GHG emissions including Borealis divided by sales revenues excluding Borealis. This approach is applied due to diverging scope definitions relating to the reclassification of Borealis as “held for sale” and “discontinued operations” for IFRS revenue recognition (see Note 4) and environmental performance metrics. The 2024 comparable metrics have also been restated (0.006 t CO2e/EUR) and (0.006 t CO2e/EUR) respectively.

[E1-6.53-54 AR 53a, AR 53b, AR 53c, AR 53d, AR 53e] [E1-6.AR 55b] [E1-6.55] [MDR-M.77a-77d] Total GHG emissions per unit of sales revenue: the GHG intensity per unit of sales revenue refers to the total GHG emissions, separated by location-based and market-based, over the total sales revenues in EUR. The total sales revenues are disclosed in the financial statement. The measurement of these metrics is not validated by an external body other than the assurance provider. This metrics methodology also refers to the other metrics reported under [E1-6.44a-44d] [E1-6.48a] [E1-6.48a AR 43] [E1-6.44-52] [E1-6.49a-49b] [E1-6.52a-52b] [E1-6.48 AR 43] [E1-6.49 AR 45] [E1-6.51 AR 46] [E1-6.52 AR 47] [E1-6.47].

Biogenic CO2 emissions

[E1-6 AR 43c] [E1-6 AR 45e] [E1-6 AR 46j] [MDR-M.77c]

In t CO2

 

 

 

2025

2024

Biogenic CO2 emissions not included in Scope 1 GHG emissions

15,200

16,219

Biogenic CO2 emissions not included in Scope 2 GHG emissions (market-based)

73,160

205,337

Biogenic CO2 emissions not included in Scope 3 GHG emissions

2,696,622

2,713,258

[E1-6 AR 43c] [E1-6 AR 45e] [E1-6 AR 46j] [MDR-M.77a-77b] Biogenic CO2 emissions: biogenic CO2 emissions are calculated by measuring CO2 released from the combustion or decomposition of organic materials like biomass and biofuels, and are reported separately for each GHG emissions scope. Biogenic CO2 emissions not included in Scope 1 GHG emissions are based on site-specific renewable fuel consumption and IPCC emission factors. Biogenic CO2 emissions not included in Scope 2 GHG emissions are based on site-specific energy purchases, considering the biomass share in the energy mix with a market-based approach (supplier-specific mix) or, if unavailable, a location-based approach (general local energy mix) and IPCC factors. Biogenic CO2 emissions not included in Scope 3 GHG emissions are based on energy sales from renewables such as biofuels and IPCC factors. Aside from the assurance provider, the measurement of all metrics in this table is not validated by an external body. This metric also refers to the other metrics reported under [E1-5.37a-37c] [E1-5.38a-38e] [E1-5.39 AR 34].

Flaring and venting

[Entity-specific] [MDR-M.77c]

In t

 

 

 

2025

2024

Hydrocarbons flared

76,012

87,912

Hydrocarbons vented

6,308

6,228

[Entity-specific] [MDR-M.77a-77b] Hydrocarbons flared and vented: aggregated hydrocarbons flared and vented are determined from site-specific data using direct measurements, calculations, or, when these are not feasible, estimations based on gas directed to flares or vents and hydrocarbon content. Limitations include the accuracy and reliability of estimations without direct measurements or calculations, and the frequency of gas analyses. Aside from the assurance provider, the measurement of all metrics in this table is not validated by an external body.

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