OMV has published a Sustainability Report every year since 2008, with the most recent being published on April 2, 2026. The 2025 Sustainability Statement describes our management of, and performance related to the environmental, social, and governance matters that are material for OMV. It covers the operations of OMV, headquartered in Vienna, Austria, for the 2025 business year.
This non-financial statement was prepared in accordance with Section 267a of the Austrian Commercial Code (UGB)December 31, 2025. The new Nachhaltigkeitsberichtsgesetz (Sustainability Reporting Act; NaBeG), which came into force in February 2026, will apply to future reporting. In line with NaDiVeG’s reporting requirements (Section 243b of the Austrian Commercial Code), data particularly relevant for OMV Aktiengesellschaft is reported separately in the Annex to the Sustainability Statement in Governance Information under OMV AG Data. The non-financial statement was further prepared in accordance with the European Sustainability Reporting Standards (ESRS) in readiness for the reporting obligation under the CSRD (Corporate Sustainability Reporting Directive). Based on ESRS requirements, comparative information is only reported for data that was previously reported and where the definition has not changed.
Report Scope and Boundaries
In principle, the data presented in the Sustainability Statement is consolidated at Group level and covers all fully consolidated entities, analogous to the Company’s financial statements. In the following aspects, the Sustainability Statement extends the scope applied for the Group Financial Statements: subsidiaries that are not consolidated in the Group Financial Statements due to their immateriality are included in the Sustainability Statement based on their topical relevance. This boundary applies to all material topics, unless clearly indicated otherwise in the text of this report for a particular material topic. Where an entity is not included in the reporting, it is denoted in a footnote. Health, Safety, Security, and Environment (HSSE) data, including greenhouse gas (GHG) data for Scope 1, Scope 2, and Scope 3For Scope 3 Categories 10, 11, and 12, the operational control approach is applied. For example, in OMV’s Energy division, when an OMV Group company participates in joint operations and is fully consolidated, 100% of the respective OMV Group company sales are accounted. However, this value usually only represents the OMV Group’s share in the joint operation. GHG emissions, 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 is 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.
Business relationships in the upstream and downstream value chain have been considered in identifying our material impacts, risks, and opportunities as part of our materiality assessment. Materiality has been determined according to the nature of activities, business relationships, or geographical focus. Relevant information in this statement concerning the value chain includes actual and potential material impacts, risks, and opportunities that may affect or arise from upstream and downstream business relationships, as well as policies and actions extending beyond our own operations. Whenever value chain information is included, it is clearly specified. All mandatory disclosures for the identified material topics have been included in the Sustainability Statement. However, in line with the provisions for omitting classified or sensitive information as permitted under ESRS 1, section 7.7, OMV has omitted the key actions related to the entity-specific material topic of Cybersecurity due to their sensitive and confidential nature.