[E2-4.30b] All pollution data is obtained from site-specific information and measurements carried out in accordance with national legal requirements regarding measurement methods and frequencies. Data for air pollutants is derived using a mixed methodology: continuous measurements, spot measurements extrapolated to annual values, and data calculated using standard factors. Pollutants to water are measured via spot sampling and internal or external lab analysis. Soil pollution caused by hydrocarbon spills is measured using various methodologies, depending on the type and severity of the spill and data availability. Assumptions and limitations are mainly related to the use of estimates, standard factors, and the extrapolation from spot measurements. [E2-4.30c] Environmental data, including pollution-related data, is gathered in OMV’s environmental reporting system either on a continuous basis (e.g., reporting of process safety and other spill incidents as they occur) or through defined data collection campaigns. To ensure data accuracy, a different person from the one who recorded or entered the data at site level should check, validate, and approve it, applying the four-eyes principle. This is required before data can be used or consolidated at the divisional or Group level. Local management retains ownership of the data.

[E2-4.31] All measurement methodologies comply with national legal requirements and industry standards. For estimation purposes, industry standards and guidelines such as the Manual of Petroleum Measurement Standards Chapter 19.2, VDI 3790, VDI 2440, and VDI 3479 are applied whenever suitable. As these standards and guidelines provide generalized methods, the inherent uncertainties are greater than those associated with direct measurements. The more significant the respective pollutant load is in the regional and national context, the more accurate a measurement method is typically required and applied. However, increased accuracy requires more sophisticated and costly measurement technology and methods. Thus, to make the most efficient use of resources, it is acceptable and reasonable to use less accurate methods for small and insignificant amounts of pollutants. The resources that are freed up in this way can be used in a more meaningful way within the framework of the Environmental Management System.

Pollutants emitted to air, water, and soil

[MDR-M.77c] [E2-4.28a, 28b] [E2-4 AR 22]

 

 

 

kg/year

 

 

 

 

 

 

 

2025

2024

Pollutant

to air

to water

to soil

to air

to water

to soil

Hydrofluorocarbons (HFCs)

n.a.3

n.a.1

n.a.1

111

n.a.1

n.a.1

Non-methane volatile organic compounds (NMVOC)

4,881,656

n.a.1

n.a.1

3,808,131

n.a.1

n.a.1

Nitrogen oxides (NOx/NO2)

4,313,835

n.a.1

n.a.1

4,458,812

n.a.1

n.a.1

Sulfur oxides (SOx/SO2)

2,009,397

n.a.1

n.a.1

2,387,598

n.a.1

n.a.1

Total nitrogen

n.a.1

n.a.3

n.a.2

n.a.1

51,599

n.a.2

Arsenic and compounds (as As)

n.a.3

50

n.a.2

n.a.3

56

n.a.2

Cadmium and compounds (as Cd)

20

n.a.1

n.a.2

20

n.a.3

n.a.2

Copper and compounds (as Cu)

n.a.3

77

n.a.2

n.a.3

93

n.a.2

Nickel and compounds (as Ni)

149

n.a.3

n.a.2

103

21

n.a.2

Zinc and compounds (as Zn)

n.a.3

n.a.3

n.a.2

n.a.3

1,560

n.a.2

Benzene

56,485

n.a.3

n.a.2

63,159

n.a.3

n.a.2

Phenols (as total C)

n.a.3

116

n.a.2

n.a.3

178

n.a.2

Chlorides (as total Cl)

n.a.1

n.a.3

n.a.2

n.a.1

2,882,950

n.a.2

Fluorides (as total F)

n.a.1

2,068

n.a.2

n.a.1

2,711

n.a.2

Particulate matter (PM10)

53,000

n.a.1

n.a.1

59,000

n.a.1

n.a.1

1

The pollutant is not applicable for the specific environmental receptor

2

This type of emission is not applicable at OMV

3

Value below the threshold

[MDR-M.77b] The measurement of the metric is not validated by an external body other than the assurance provider.

[E2-4.1] [E2-4.2] [E2-4.28b] [E2-4 AR 22, 26] [MDR-M.77a] For pollutants emitted to air, water, and soil, OMV employs the pollutant definitions as prescribed in national and international environmental frameworks and legislation, such as the EPRTR regulation. Pollutant loads to air and water are quantified as annual loads. The unit of measurement is tons. Hydrocarbon spills are quantified as total volumes. The unit of measurement is liters. Limitations are mainly related to the extrapolation from spot measurements and the use of standard factors and estimates.

Total air pollutants

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

kg/year

 

 

 

2025

2024

SO2

2,079,551

2,461,811

NOx

9,021,328

7,560,341

NMVOC

7,927,664

7,673,828

Particulate emissions

145,040

139,384

Ozone-depleting substances

0

134

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

[Entity-specific] [MDR-M.77a] Total air pollutants: all pollution data is obtained from site-specific information and measurements carried out in accordance with national legal requirements regarding measurement methods and frequencies. Data for air pollutants is derived using a mixed methodology: continuous measurements, spot measurements extrapolated to annual values, and data calculated using standard factors.

Additional metrics

[MDR-M.77c] [Voluntary]

 

 

Unit

2025

2024

Reporting units certified according to ISO 14001

%

48.0

54.0

Violations of legal environmental obligations/regulations

number

34

n.a.

thereof amount of fines

EUR mn

0.138

n.a.

thereof of environmental liability accrued at year end

EUR mn

0.019

n.a.

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

[Voluntary] [MDR-M.77a] Reporting units certified according to ISO 14001 are determined by dividing the number of reporting units that have confirmed certification under ISO 14001 during the annual internal data collection campaign by the total number of reporting units, multiplied by 100.

  • [Voluntary] [MDR-M.77a] Number of violations related to legal environmental obligations/regulations is calculated as the number of breaches of legal environmental obligations or regulations, as evidenced by fines equal to or exceeding EUR 10,000 and non-monetary sanctions received during the reporting year. Thereof amount of fines: the sum of all fines equal to or exceeding EUR 10,000 received and paid during the reporting period.

  • [Voluntary] [MDR-M.77a] thereof environmental liability accrued at year end: the sum of fines or penalties equal to or exceeding EUR 10,000 for cases of violations of legal environmental obligations or regulations that are not yet closed in the reporting year.

Microplastics

[E2-4.28b] [MDR-M.77c] In 2025, Borealis generated 3,882,689.2 t (2024: 4,024,286.9 t) of microplastics in the form of produced plastic pellets at its PO sites, while emitting 0.0185 t (2024: 0.0180 t) of microplastics as unrecovered pellet spills. [E2-4.30a] Borealis began specific investigation and data collection activities regarding unintentional pellet spill incidents in 2024 through the implementation of the OCS standard at all PO sites. [E2-4.30b, 30c] The total mass of microplastics generated refers to the production output of each of Borealis’ extruders (virgin polyolefin, compounding, and recycling plant), which is measured and reported in its environmental and energy data management system. The total mass of unrecovered microplastics resulting from a significant pellet spillPellet spills refer to an incident that leads to any accidental or unplanned release of more than 0.5 kg of pellets from primary containment or the recovery system into the environment outside of the fence. When substantial evidence of a spill exists, it is investigated to identify the root cause that may provide a more precise weight estimate. This methodology complies with OCS Europe certification requirements. Estimations are based on the difference between recovered and weighed spills and the spill source. A quick response from staff typically limits spill size and allows for full recovery. is primarily estimated by trained on-site personnel during routine inspections. [E2-4.31] No standardized, scientifically recognized methods for directly measuring unrecovered pellets spilled from Borealis’ operations currently exist. Quantification is based on estimation following the root cause investigation. A standardized methodology for measuring channeled and diffuse microplastics emissions has been proposed in recent EU regulations (2023/0373 (COD) and Commission Regulation (EU) 2023/2055 amending REACH). Once established, Borealis will adopt this methodology as soon as applicable. For details, see Borealis Group Annual Report 2025 – Group Management Report – Sustainability Statement.

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

[E2-4-28b] [E2-4 AR 22] [E2-4 AR 20] [MDR-M.77a] The amount of microplastics generated or used is the total production output (virgin polyolefin, compounding, and recycling plant) plus the unrecovered accidental spills of microplastics to the environment as documented in the reporting system by all our sites. The polyolefin production process is designed to produce microplastics in the form of pellets to make it possible to further convert the pellets for applications such as water pipes, cable insulation, and health care products. Therefore, all of Borealis’ polyolefin production operations fall under the category “microplastics generated.” The production output of each of our extruders (virgin polyolefin, compounding, and recycling plant) is measured and reported in our environmental and energy data management system. Accidental spills of microplastics (pellets, flakes, powder, or dust) are documented and followed up in our internal incident management tool. For details see Borealis Annual Report 2025 – Management Report – Sustainability Statement.

Spills

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

 

 

2025

2024

Spills

number

1,671

2,305

of which major (i.e., severity levels 3 to 5)

number

2

4

Spills volume released

liters

34,660

127,015

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

[Entity-specific] [MDR-M.77a] The total number of spills refers to the total number of spills documented in the reporting system within the reporting boundaries for the reporting year, major (i.e., severity levels 3 to 5): the OMV incident classification system consists of five severity levels, where level 1 is the lowest severity and level 5 the highest severity. A level 3 incident is defined as medium environmental damage within a large area outside the boundaries, for which actions for remediation/restoration are required.

[Entity-specific] [MDR-M.77a] Volume of spills released: the volume of liquid released in liters. Depending on the type and severity of spill and data availability, there are different methods employed to determine the spill volume. For larger volumes of spilled material, process data can be used to determine the spill volume (e.g., tank volumes and levels, flow measurements, and similar). For smaller volumes of spilled material, the volume of excavated soil and the specific hydrocarbon loading of the soil can be used. For very small volumes of spilled material that don’t require soil recovery, estimates will be employed.

Environmental expenditures

[MDR-M.77c] [Voluntary]

In EUR mn

 

 

 

2025

2024

Environmental protection expenditures, excluding depreciation

640

555

Environmental investments for assets put into operation

378

592

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

[Voluntary] [MDR-M.77a] Environmental expenditures and investment costs are determined through a standardized Environmental Management Accounting process, as specified in our internal regulations. Local organizations collect cost data and classify environmental costs and investments by type (end-of-pipe or integrated prevention) and environmental domain. Data collection occurs annually at the reporting unit level. All expenditures and investments are then consolidated and reported as part of the annual data campaign. [MDR-M.77b] The measurement of the metrics is not validated by an external body other than the assurance provider.

Process safety events

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

 

2025

2024

Tier 1 (number)

16

8

thereof Energy

1

5

thereof Fuels

7

3

thereof Chemicals

8

0

Tier 2 (number)

15

13

thereof Energy

3

5

thereof Fuels

6

0

thereof Chemicals

6

8

Process Safety Event Rate1 (per 1 mn hours worked)

0.30

0.20

1

Process Safety Event Rate: number of Tier 1 and Tier 2 process safety events per 1 mn hours worked. Work hours from the corporate functions general management (OMV)/executive office (OMV, OMV Petrom, Borealis), and corporate finance (OMV)/finance office (OMV, OMV Petrom, Borealis) are excluded.

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

[Entity-specific] [MDR-M.77a] The metrics for Tier 1 and Tier 2 process safety events are based on the classification of Process Safety Events (PSE) following a tier concept according to API Recommended Practice No. 754 or IOGP Report 456. Tiers 1 and 2 provide lagging indicators on process safety performance.

  • Tier 1 PSEs are incidents with greater consequences and represent the most lagging performance indicator within the four-tier approach. The count of Tier 1 PSEs reflects process safety performance and involves losses of primary containment (LoPC) events with significant consequences. A Tier 1 PSE is an unplanned or uncontrolled release of any material from a process that causes significant consequences for employees, the community, or the business.

  • Tier 2 PSEs involve LoPC events with lesser consequences compared to Tier 1.

Both Tier 1 and 2 process safety events are reported cumulatively and as a split for our three business segments: Energy, Fuels, and Chemicals. These are based on a count reported in the HSSE reporting tool.

[Entity-specific] [MDR-M.77a] The Process Safety Event Rate (PSER) is calculated as the normalized rate of process safety events to aid comparability over time and between facilities or companies, calculated for Tier 1 and Tier 2 PSEs jointly. Since there is no uniformly applicable normalization factor for process safety indicators based on facility configuration, the industry uses worker exposure hours, similar to personal injury rates, as a convenient and easily obtained factor. The total hours worked include employees and contractors for applicable company functions within the scope of reporting. For upstream, hours worked on operated assets are included, while for downstream, hours worked on all operations are considered. Hours worked by corporate functions, including general management and finance at OMV and OMV Petrom, are excluded. Due to the likely low frequency of PSEs, care should be taken when assessing the PSER, as the rates are probably only statistically valid for comparisons at an industry or company level. This ensures the normalized rate accounts for variations in worker exposure hours and supports accurate comparisons. Reporting formula: [PSER = PSE (Tier 1 + Tier 2) / work hours × 1,000,000].

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