E2-2 Actions and Resources Related to Pollution

OMV aims to minimize its air emissions across all businesses and activities through the application of the precautionary principle, international best industry practices, and/or Best Available Technology (BAT). This includes air emissions from both point sources and fugitive emissions, as well as emissions to water and soil. 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. The following section provides an overview and description of the key actions taken in the reporting year, as well as future actions planned to address our pollution-related impacts and risks.

Key Actions

[E2-2.18a] [MDR-A 68a-68c, 68e] [E1-3.29c-i] To prevent and, wherever applicable, mitigate the negative impacts and risk 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. In 2025, the planning horizon was shortened from five years to three, resulting in forward-looking CAPEX that is lower compared to the Sustainability Statement 2024. 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, additions to assets disposed (under certain conditions), 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. OPEX figures related to key actions are not disclosed due to current limitations in data availability and may be included in future reports as reporting practices evolve. 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. (see table). Furthermore, we have also adopted actions dedicated to process safety and reducing microplastic pollution in order to address our impacts and risk in these areas. [MDR-A 69b] In 2025, the implementation of key actions for E2 Pollution required CAPEX of EUR 11 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 financing instrument is currently outstanding.

Besides the key action described above, OMV has taken, and planned, several additional actions whose implementation costs do not exceed the defined financial threshold. These include:

Reduction of Air Pollutants

[E2-2.18] [MDR-A-68a-68c] Based on the guidelines for prevention and treatment in our EM Standard, our sites regularly identify the potential for upgrades that will reduce air pollutants. Started in 2024 and completed over the course of 2025, 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 air pollutants, 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. This action is limited to our own operations at the Burghausen refinery in Germany.

[E2-2.18] [MDR-A-68a-68c] OMV has also developed a marine fuel, Ultra-Low Sulfur Fuel Oil (ULSFO), that meets the requirements of Sulfur Emission Controlled Areas (SECA), specifically the Mediterranean Sea. The scope of these actions covers OMV’s own operations and downstream value chain, starting in 2025. The actions address the negative impact of air pollutants from suppliers and OMV’s own operations, which negatively affect air quality and consequently human and environmental health. OMV’s new marine fuel project exemplifies a strategic approach to sustainability by also addressing environmental compliance through innovative fuel formulation. The newly developed ULSFO is specifically designed to meet the stringent requirements of SECA, including the upcoming Mediterranean SECA regulation, which reduces the sulfur limit to 0.1%. This fuel also complies with the updated ISO 8217:2024 standard. The expected outcomes include major reductions in air pollutants, improved air and water quality, and associated health and environmental benefits.

Reduction of 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 that all PO sites within Europe (excluding recycling plants) achieve or maintain their OCS certification. For more details about all other sites, see the Borealis Group Annual Report 2025 – Group Management Report – Sustainability Statement. [MDR-A-68b] These defined actions are concentrated on Borealis’ own operations at its PO production sites worldwide, where it has operational control. [MDR-A 68c] All sites within the scope achieved OCS certification. [E2-2.19b] The OCS program is aimed at prevention and all actions are focused on avoiding plastic pellets leaking into the environment. [MDR-A-68c] However, zero pellet loss has not been achieved so far and all OCS activities therefore fall into the reduce pollution category of the mitigation hierarchy. [MDR-A 69a] All OCS actions in 2025 were either small investments or incurred no cost, and therefore, 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 2025 – Group Management Report – Sustainability Statement.

Process Safety

[Entity-specific] [MDR-A-68] Our target of maintaining a leading position in terms of our Process Safety Event Rate supports our strategic goal of maintaining a strong focus on traditional risk control while preparing for the new technologies defined in the OMV HSSE Strategy 2030. We achieve this through extensive training programs for our employees and by enhancing our safety culture. The implementation of training helps us to ensure that our operations continue to prioritize safety and effectively manage risks from unplanned releases due to process safety incidents. This action is defined in our Process Safety Management Standard, through which we reinforce our commitment to safeguarding both our workforce and the environment. In the following paragraphs, the concrete actions with regards to process safety are described in detail:

Training

[Entity-specific] [MDR-A-68a-68c] As outlined in our Process Safety Management Standard, employee competence is ensured through structured training, continuous communication, and sharing lessons learned. Scenario-based emergency drills and regular fire service exercises are also conducted periodically at the refineries to reinforce safety procedures. The training helps reduce the risk of process safety events and prevent the negative material impact related to soil, water, and air pollution stemming from incidents (e.g., resulting from asset integrity failures). The action supports our target of maintaining a leading position in terms of our Process Safety Event Rate.

Meeting Platforms and Enhanced Knowledge Exchange

[Entity-specific] [MDR-A-68a-68c] We have continued our OMV Process Safety Network with an online collaboration platform featuring a reference library and discussion board. Regular virtual sessions, which attract around 200 participants from across the Group, enable knowledge exchange and foster continuous learning to help prevent the negative impact of incidents, including process safety events. Active participation by management in these sessions demonstrates strong process safety leadership and commitment. Twice per year, Group Process Safety Committee meetings with Executive Board member involvement take place, during which performance, achievements, and challenges are reviewed. Quarterly half-day events and the annual Process Safety Day foster knowledge sharing, with active participation of senior management.

Live-Saving Rules and Safety Centers

[Entity-specific] [MDR-A-68a-68c] Based on the prevention guidelines outlined in our EM Standard and the guidance on integrating process safety into health, safety, security, and environment management as described in the PS Standard, in 2025 we continued our initiative to enhance the safety culture at our operated sites (including Borealis). This included conducting 30 assessments of the Group-wide Life-Saving Rules to help prevent the negative impact of incidents such as process safety events, which can affect soil, air, and water quality. As a result of these assessments, action plans were developed for identified deficiencies, and good practices were shared. Furthermore, Safety Centers were set up at several sites, totaling 20 centers across the Group. These Safety Centers play a crucial role in implementing and practicing our Life-Saving Rules. The training sessions in the Safety Centers target our own workforce and value chain workers on the OMV Group’s sites. More than 11,000 of our own workforce and more than 6,000 value chain workers were trained in Safety Centers in 2025.