SBM-2 Interests and Views of Stakeholders

[ESRS-2-SBM-2.45, 2.45a-i-45a-ii, 45a-iv] OMV is committed to proactive stakeholder engagement. The overarching purpose of OMV’s stakeholder engagement is to foster mutual respect, transparency, and open dialogue with our eleven identified stakeholder groups. This helps OMV identify and manage relationships with individuals, groups, or organizations that might be affected by our activities or have an impact on our business. By engaging with stakeholders, OMV can address concerns, share information, and build strong, collaborative relationships. OMV’s key stakeholders, how the engagement takes place for each category of stakeholder, and the specific topics of the stakeholder engagement are shown in the stakeholder engagement table.

[ESRS-2-SBM-2.45a-iii] OMV’s stakeholder engagement is organized around identifying and managing relationships with various stakeholder groups that might be affected by our activities or have an impact on our business. Key aspects of our approach are:

• Stakeholder identification: OMV identifies relevant stakeholders such as capital market participants, customers, employees, government authorities, industry associations, affected communities, media, NGOs/NPOs, business partners, scientific institutions, and suppliers.

• Engagement channels: OMV uses various channels to engage with stakeholders, including regular reports, presentations, roadshows, townhall events, internal newsletters, press releases, conferences, face-to-face meetings, grievance channels, and social projects, as well as through specific stakeholder engagement during the materiality assessment process.

• Key topics and concerns: OMV addresses topics and concerns raised by stakeholders, such as company performance, regulatory frameworks, social and environmental impacts, industry standards, and OMV material topics.

• Transparency and dialogue: OMV promotes mutual respect, transparent behavior, and open dialogue as the foundation for good relationships with stakeholders.

• The OMV management team recognizes its responsibility to represent and promote shareholder interests and understands its accountability for the Company’s performance and actions. This accountability is achieved through dialogue with shareholders and potential investors, which in 2025 included the attendance of top management and the Investor Relations team at conferences and analyst and investor calls that aimed to maintain an active presence in both local and international capital markets. Additionally, top management participated in conferences and meetings with investment fund representatives to regularly update investors and analysts on quarterly operational and financial performance, strategy execution, and plans. Maintaining dialogue with trade unions is crucial for our Company’s social harmony. The OMV Executive Board and senior management continue to work constructively with employee representatives and in dialogue with trade unions to develop shared approaches, and this remains a key element in OMV’s decision-making process. We also actively engage in meetings and discussions with NGOs to ensure we address broader societal concerns.

In addition, a consultation process with both external and internal stakeholders is conducted by OMV at least every three years for the materiality assessment. This process, run by Group Sustainability, is designed to gather feedback on our material topics and, where necessary, establish new sustainability priorities. For more details, see IRO-1 Description of the Processes to Identify and Assess Material Impacts, Risks, and Opportunities.

[ESRS-2-SBM-2.45a-45v] The outcome of stakeholder engagement is taken into account on an ongoing basis by integrating it into OMV decision-making processes in several ways, either following a set process or according to the case or needs. For example, we address investors’ concerns on ESG issues through one-on-one conversations, group meetings, participation in external events, and active involvement with key stakeholders, working groups, and partnerships. Stakeholder feedback is also taken into account when performing the materiality assessment to identify and prioritize the most relevant issues based on stakeholder input. Feedback from stakeholders is also considered when developing or updating OMV’s strategies and policies. Stakeholder feedback is also used to continuously improve our performance, particularly in areas like environmental impact, social responsibility, and governance, for example through regular engagement meetings with environmental NGOs, conducting environmental and social impact assessments for new projects, and engaging with our local community via our social investment projects or concerns raised via Community Grievance Mechanisms.

[ESRS-2-SBM-2.45b] During our materiality assessment process in 2024, our key stakeholders were identified with the purpose of understanding their interests and views. The key stakeholder groups listed in the table above were consulted using online questionnaires. With this engagement, OMV wanted to ensure that the topics most relevant to both OMV and its stakeholders are identified and prioritized. The views and interests of the stakeholders expressed as rating results of material topics were used to validate or, where needed, adapt OMV’s views on the material topics. In the materiality assessment process in 2024, the overall key stakeholder feedback confirmed OMV’s internal views on material topics. In 2025, a review of the IROs from 2024 was carried out, in which the findings of the 2024 stakeholder engagement were considered and integrated as well. For more information on our materiality assessment process, please see IRO-1 Description of the Process to Identify and Assess Material Impacts, Risks, and Opportunities.

[ESRS-2-SBM-2.45d] The Executive Board of OMV is kept informed about the views and interests of affected stakeholders in different ways. On the one hand, they are closely involved in the approval process of the materiality assessment, thereby learning about stakeholders’ concerns through material sustainability matters. On the other hand, they receive continuous updates on stakeholder perspectives through regular meetings with Company experts who interact directly with all of the stakeholder groups listed in table above. This includes the results of direct engagements with employees, as well as meetings with representatives from investors, media, business partners, and academia, among other things.

Specifically regarding our three material key groups of affected stakeholders, we ensure that their interests, views, and rights inform our Strategy and Business Model as described in the following:

S1 Own Workforce

[S1-SBM-2.12] At OMV, the views, interests, and rights of our workforce, including respect for their human rights, significantly influence our Strategy and Business Model. This influence is reflected in our Code of Conduct, comprehensive approach to human rights, as outlined in our Human Rights Policy Statement, and our People & Culture Strategy. [S1-SBM-2.AR 4] Therefore, our material impacts and risks related to our own workforce are already embedded in our Strategy and Business Model. Additionally, our People & Culture Strategy integrates employee interests and supports our Strategy 2030, adapting our business model to evolving needs. [S1-SBM-2.12] We prioritize respecting human rights and ensuring that employees’ perspectives are heard and valued through engagement activities and our grievance channels. Direct interactions between the Executive Board and Company experts, along with regular meetings with employee representatives, ensure continuous updates on employee concerns and suggestions. By integrating these insights into our strategic planning, we aim to reflect our employees’ values and expectations. [S1-SBM-2.AR 4] We recognize the impact our Strategy and Business Model have on our workforce. This includes the adequate application of human rights standards and occupational health and safety management, as well as increased employee satisfaction, productivity, and health through a heightened awareness of human rights. Additionally, our strategy is important in mitigating the risk associated with the inefficient reskilling and training of our employees. For details, see S1 Own Workforce.

S2 Workers in the Value Chain

[S2-SBM-2.9] [S2-SBM-2.AR 4] At OMV, we recognize that our value chain workers are essential stakeholders whose interests, views, and rights influence our Strategy and Business Model. To ensure their voices are heard and respected, we have integrated new reporting categories into our existing Integrity Platform. This platform can be accessed by value chain workers and covers several topical areas, including work-related misconduct and business ethics concerns, among others. The Code of Conduct was updated in 2024 to explicitly address the views, interests, and rights of our workers in the value chain, occupational health and safety, human trafficking, forced labor, child labor, and other human rights principles in line with applicable international standards. Additionally, we conduct regular assessments and audits (e.g., HSSE, human rights) of our value chain partners to identify and address actual or potential human rights impacts, engaging directly with value chain workers and their representatives to understand their concerns and perspectives. We collaborate with our suppliers and business partners to promote fair labor practices and ensure compliance with international human rights standards. The insights gained from these interactions are integrated into our strategic planning and business model to align our operations with the values and needs of our value chain workers, supporting their rights and well-being while contributing to sustainable development. [S2-SBM-2.AR 4] We recognize that our Strategy and Business Model may contribute to material impacts on value chain workers, particularly through active engagement on safety and human rights principles. The Strategy and Business Model may also help in mitigating the negative impacts and risks associated with the loss of skilled personnel throughout the value chain. We are aware of our impacts and risks and are committed to addressing them with appropriate actions. However, at this stage, these measures will not alter our overall Strategy and Business Model. For details, see S2 Workers in the Value Chain.

S3 Affected Communities

[S3-SBM-2.7] [S3-SBM-2.AR 3] At OMV, we take account of the views, interests, and rights of affected communities, including indigenous communities, by conducting Social and Human Rights Impact Assessments (SHRIA) and risk screenings and applying the principle of free, prior, and informed consent where applicable. These assessments are sometimes combined with Environmental and Social Impact Assessments (ESIA) to ensure the perspectives of affected and indigenous communities are integrated into all project phases. We engage with communities, including indigenous communities, through stakeholder engagement activities, public consultations, meetings, projects and partnerships, and Community Grievance Mechanisms (CGMs) to maintain open and transparent communication. This commitment to respecting and incorporating their feedback into our strategic planning and business model helps us align our operations with the values and needs of these communities, supporting sustainable development and enhancing our social license to operate. [S3-SBM-2.AR 3] We recognize that our Strategy and Business Model may impact affected communities, including indigenous peoples. By respecting their civil and political, as well as economic, social, and cultural rights, and creating business opportunities for local populations, we aim to foster positive relationships. Our approach also seeks to mitigate potential negative impacts such as failure to respect communities’ social, economic, and cultural rights, failure to ensure community consultation, compensation and reparation, effects from process safety incidents, dust and noise disturbance, and limited employment opportunities. We are fully aware of our positive and negative impacts and are committed to addressing them by fostering positive community relations, investing in our communities, and enhancing community trust. However, at this stage, these measures will not alter our overall Strategy and Business Model. For details, see S3 Affected Communities.