The following section provides an overview and description of the actions taken in the reporting year to address our impact and risk related to E4 Biodiversity and Ecosystems.
Nature Restoration and Rehabilitation Projects
OMV works with third parties on local nature restoration and rehabilitation projects. Through active collaboration with local communities, biodiversity-related projects in New Zealand have been implemented as part of our wider Stakeholder Engagement and Corporate Social Responsibility portfolio. Examples include a partnership with Ngāti Rāhiri hapū to regenerate the two Pohokura wetlands that neighbor the Pohokura Production Station, supporting the Ngāti Tara Sandy Bay Society with dune planting and restoration near the Māui Production Station, and working with the Taranaki Herpetological Society to protect native lizards from pests in the wetlands surrounding the OMV Tank Farm. In addition, OMV New Zealand is a long-term sponsor of the Rotokare Scenic Reserve Trust, a large-scale regeneration project that aims to enhance habitats and wildlife in a 230-ha pest-free reserve. Biodiversity offsets were not used as a part of the project. The described actions were ongoing activities in 2025 and are in line with the ambition in our Code of Conduct to contribute to the objectives of the Global Biodiversity Framework (GBF) by preserving and restoring biodiversity and land and marine ecosystems. Despite the resources dedicated to the mentioned actions and initiatives, none of them exceeded our key action[MDR-A-69b] Key actions are defined as those requiring CAPEX of EUR ≥5 mn for their implementation through the end of the planning period. 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), and expenditures for acquisitions, as well as 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. threshold. Therefore, these data requirements on allocated financial resources have not been addressed.