Time Horizons
OMV follows a comprehensive sustainability impact, risk, and opportunity (IRO) assessment process across various time horizons in alignment with OMV’s Strategy and Business Model. The short-term horizon, referring to up to one year, focuses on managing actual and potential impacts and risks affecting daily operations. The mid-term horizon, extending up to five years, integrates impacts, risks, and opportunities with the Group’s mid-term plan. The long-term horizon, spanning beyond five years, is linked to OMV’s strategy execution, offering management an objective perspective that enhances the decision-making process.
Sources of Estimation and Outcome Uncertainty
In 2025, all disclosed data related to our own operations and value chain was measured or calculated based on actual data, unless specified otherwise. Specific metrics in the report include upstream and downstream value chain data, which is estimated using indirect sources, such as sector-average emission factors. This metric is “Scope 3 GHG emissions,” which encompasses indirect emissions that occur in the upstream and downstream value chain, such as those reported under Category 3.15 “Investments.” Details about the calculation method of this metric can be found in E1-6 Gross Scope 1, 2, 3, and Total GHG Emissions.
Our Sustainability Statement contains forward-looking statements. Forward-looking statements can usually be identified by the use of terms such as “outlook,” “expect,” “anticipate,” “intend,” “plan,” “target,” “objective,” “estimate,” “goal,” “may,” “will,” and similar terms, or by their context. These forward-looking statements are based on beliefs, estimates, and assumptions currently held by and information currently available to OMV. By their nature, forward-looking statements are subject to risks and uncertainties, both known and unknown, because they relate to events and depend on circumstances that will or may occur in the future and are outside the control of OMV. Consequently, the actual results may differ materially from those expressed or implied by the forward-looking statements. Therefore, recipients of this report are cautioned not to place undue reliance on these forward-looking statements. Neither OMV nor any other person assumes responsibility for the accuracy and completeness of any of the forward-looking statements contained in this report.
Changes in Preparation or Presentation of Sustainability Information
This statement was prepared in accordance with the ESRS, following the same approach used in 2024. Therefore, comparative figures are disclosed in the topical chapters, showing progress from the previous to the current reporting period. “n.a.” is used to indicate the absence of comparative data for new data included in the current report. In the case of changes to sustainability information, the difference between the figure disclosed in the preceding period and the revised comparative figure is disclosed in the metrics section in the topical chapters. This includes a rationale for the change.
Reporting Errors in Prior Period
Compared to the prior ESRS reporting period (2024), certain types of data or metrics are restated in the current Sustainability Statement. Metric restatements for the prior year were generated by changes to the definitions of metrics or material reporting errors. Material errors were defined as those errors that surpass a 5% materiality threshold. If the difference between the previous year’s metric and the restated metric exceeded this threshold, a restatement was made. Restatements including the nature of the prior period error are explained for every concerned data or metric in the respective topical chapter, to keep the information in the relevant context.
Disclosures Stemming from Other Legislation or Generally Accepted Sustainability Reporting Pronouncements
In addition to the requirements from NaDiVeG and ESRS, OMV’s 2025 Sustainability Statement includes disclosures required by the European Union (EU) Taxonomy Regulation EU 2020/852 and Delegated Regulation 2025/19. Our Sustainability Statement is also guided by the “Sustainability reporting guidance for the oil and gas industry” developed by Ipieca, API, and IOGP. Reporting on OMV’s alignment with the UN Sustainable Development Goals (SDGs) has been informed by the Business Reporting on the SDGs published by the Global Reporting Initiative (GRI) and the UN Global Compact (UNGC). The Sustainability Statement thus also serves as our Communication on Progress for the UNGC. In this report, quantitative disclosures are classified into three types: ESRS‑compliant disclosures, which reflect information required by the ESRS standards; entity‑specific disclosures, which the Company selects because they measure progress toward its targets, are industry‑specific in nature, or relate to an identified impact, risk or opportunity; and voluntary disclosures, which comprise additional ESG data deemed relevant to the Company.
Incorporation by Reference
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Within this Sustainability Statement, OMV references other sections of the Combined Annual Report for 2025, particularly the Notes on Financial Situations. We adhere to ESRS requirement 9.1, and the following disclosure requirements are included in the Notes on Financial Situations:
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in Note 3 – Effects of climate change and the energy transition;
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in Note 3 – Effects of climate change and the energy transition;
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in the Consolidated Statement of Cash Flows in the Consolidated Financial Statements and Notes;
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in Note 12 – Personnel expense and average number of employees.