Overarching Policies

In order to manage our material impacts, risks, and opportunities, OMV has different policies in place. Some of these policies serve as overarching guidelines to our operations to ensure responsible conduct related to E, S, and G matters. In the following section, we present these overarching policies and explain how they relate to various topics. In the chapters on topical standards, we will then explain how specific topical policies relate to individual material impacts, risks, and opportunities.

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Code of Conduct
Material IROs (codes)	Environmental: E1 [IRO-E1-CC1, IRO-E1-CC3, IRO-E1-CC5]; E2 [E2-P-IRO-1, E2-P-IRO-4, E2-P-IRO-5, E2-P-IRO-6, E2-P-IRO-7]; E3 [E3-W-IRO-1, E3-W-IRO- 3]; E4 [E4-BE-IRO-1, E4-BE-IRO-2]; E5 [E5-CE-IRO-1, E5-CE-IRO- 2, E5-CE-IRO-4] Social: S1 [S1-HR-IRO-1, S1-HSW-IRO-1, S1-OW-IRO-1]; S2 [S2-WV-IRO-1, S2-WV-IRO-3, S2-WV-IRO- 4]; S3 [S3-AC-IRO-1, S3-AC-IRO-3, S3-AC-IRO-6] Governance: G1 [G1-BE-IRO-3]
[MDR-P 65a-65f – E1, E2, E3, E4, E5, S1, S2, S3, G1]
a. Description of the key contents of the policy, including its general objectives and which material impacts, risks or opportunities the policy relates to and the process for monitoring;	The Code of Conduct (CoC) sets out general principles of conduct and details OMV’s specific commitments in our five key sustainability focus areas: Climate Change/Net-Zero Transformation, Natural Resources Management, Health & Safety, People & Their Human Rights, and Ethical Business Practices. It is our commitment to responsible business operations, respecting the natural environment, human rights, and adding value to society. These commitments are periodically monitored by the respective functions. Our process for monitoring the effectiveness of our CoC is continuous. It involves conducting human rights impact assessments, evaluating the effectiveness of our Community Grievance Mechanisms, and carrying out internal audits, compliance reviews, spot checks, and supplier assessments. Through these activities, we promote transparency, accountability, and ethical conduct throughout our Company, strengthening our commitment to responsible business practices. More concretely, our CoC outlines our commitments to reducing operational emissions by improving both operational and energy efficiency, aligning with our Strategy 2030 and net-zero goals. It emphasizes transparent communication, technological innovation, and regulatory compliance to maintain investor trust and adapt to evolving legal frameworks. The Code also supports engagement in the energy transition and circular economy, viewing sustainability as a strategic advantage that enhances brand reputation and competitiveness, while managing financial risks linked to regulatory changes across the value chain. The OMV CoC shows our commitment to managing natural resources responsibly and protecting the environment. We aim to prevent harm to water and soil by following best industry practices and quickly addressing any spills. We focus on using water efficiently by introducing dedicated Water Management Plans as well as using best available technologies, especially in areas where water is scarce. We also respect the rights of local communities to access water. The Code emphasizes responsible water use, especially in water-stressed areas, by promoting efficient consumption, recycling, and wastewater treatment across operations. OMV commits to minimizing operational disruptions due to water scarcity through site-specific Water Management Plans and risk assessments. Regarding biodiversity, OMV applies a mitigation hierarchy that prioritizes avoidance and minimization of ecological impacts. The Company conducts biodiversity screenings and integrates action plans into its operations to address risks from land use changes, and pollution. The Code also commits us to protecting biodiversity and ecosystems by minimizing negative impacts from our operations, such as pollution, land use changes, and resource use. In regard to resource efficiency, OMV is moving from a traditional “take-make-waste” model to a circular economy to reduce waste and conserve resources. We aim to increase recycled and renewable materials in our products and reduce plastic pollution. OMV is dedicated to creating a safe and fair workplace by systematically identifying, preventing, eliminating, and minimizing hazards and reducing risks to acceptable levels. The CoC sets out our commitment to human rights, responsible business practices, and environmental stewardship. We require our business partners to uphold these standards and ensure that due diligence on human rights is applied throughout their supply chains. The CoC outlines our expectations for freedom from forced labor, zero tolerance for discrimination and harassment, safe working conditions, and access to grievance mechanisms for employees, value chain workers, and affected communities. It also serves as the foundation for our workplace accident prevention management, emphasizing risk reduction, training, protective equipment, and support for both mental and physical health. As a fair employer, OMV promotes equal opportunities, employee development, and a positive work environment by adhering to wage and working time standards, aiming to ensure fair treatment, and supporting freedom of association and collective bargaining. We recognize our impact on affected communities and we are committed to respecting their rights, and involving them in decision-making. We take steps to protect cultural heritage and address any negative impacts, especially for indigenous peoples, through consultation, mitigation, and compensation when needed. Ethical behavior and integrity are central to OMV’s culture and guide our decisions at all levels. We follow ethical standards and have zero tolerance for bribery, fraud, and corruption. OMV complies with international and national anti-corruption laws and ensures that local practices align with our core ethical principles. This is implemented for instance with a compliance management system, ongoing due diligence and checks, regular training of relevant roles and communication to create awareness. See the complete Code of Conduct on our website for further details.
b. Description of the scope of the policy, or of its exclusions, in terms of activities, upstream and/or downstream value chain, geographies and if relevant, affected stakeholder groups	Our CoC lists the principles that all of OMV’s employees and third parties must comply with in order to ensure high standards of professional conduct and integrity related to their activities in or on behalf of OMV. All provisions in the Code apply worldwide across all our business segments and consolidated subsidiaries and cover the entire value chain. All business partners and other individuals acting on behalf of OMV must comply with all relevant laws and regulations and follow our CoC or equivalent standards if they have their own adequate regulations in place. This includes all workers in the value chain, such as those of extractive business partners, JV partners, suppliers, agents, consultants, sales representatives, dealers, contractors, sub-contractors, contract workers, and affiliates. Relevant stakeholder groups for the CoC are those persons/groups with a high likelihood of being in vulnerable circumstances such as children, women, migrant workers, indigenous peoples, and human rights defenders. Adjustments specific to companies and/or certain segments and countries are welcomed, provided they harmonize with the OMV CoC.
c. The most senior level in the undertaking’s organization that is accountable for the implementation of the policy;	More concretely, our CoC outlines our commitments to reducing operational emissions by improving both operational and energy efficiency, aligning with our Strategy 2030 and net-zero goals. It emphasizes transparent communication, technological innovation, and regulatory compliance to maintain investor trust and adapt to evolving legal frameworks. The Code also supports engagement in the energy transition and circular economy, viewing sustainability as a strategic advantage that enhances brand reputation and competitiveness, while managing financial risks linked to regulatory changes across the value chain.
d. A reference, if relevant, to the third-party standards or initiatives the undertaking commits to respect through the implementation of the policy;	The OMV CoC shows our commitment to managing natural resources responsibly and protecting the environment. We aim to prevent harm to water and soil by following best industry practices and quickly addressing any spills. We focus on using water efficiently by introducing dedicated Water Management Plans as well as using best available technologies, especially in areas where water is scarce. We also respect the rights of local communities to access water. The Code emphasizes responsible water use, especially in water-stressed areas, by promoting efficient consumption, recycling, and wastewater treatment across operations. OMV commits to minimizing operational disruptions due to water scarcity through site-specific Water Management Plans and risk assessments. Regarding biodiversity, OMV applies a mitigation hierarchy that prioritizes avoidance and minimization of ecological impacts. The Company conducts biodiversity screenings and integrates action plans into its operations to address risks from land use changes, and pollution. The Code also commits us to protecting biodiversity and ecosystems by minimizing negative impacts from our operations, such as pollution, land use changes, and resource use.
e. If relevant, a description of the consideration given to the interests of key stakeholders in setting the policy;	As our CoC speaks to all our material IROs related to our key sustainability focus areas, it covers a wide range of stakeholder interests. In creating the Code, we thus considered our stakeholders’ interests wherever possible, either directly or indirectly, to ensure that their interests were not undermined. We considered stakeholder concerns, via subject matter experts who represented operational, legal, environmental, and social perspectives. For environmental principles related to E1, E2, E3, E4, and E5, we engaged with internal stakeholders from departments such as HSSE, Sustainability, Procurement and all business divisions, through an internal consultation process. For our social standards, we continuously engage with our own workforce to ensure their needs and concerns are adequately covered. The Works Council is also actively engaged to ensure employee interests are represented. To support state-of-the-art and ethical governance frameworks, we exchange with stakeholders, such as regulatory bodies, industry associations, and subject matter experts. The CoC covers areas including human rights, climate action, biodiversity, water use, and community engagement-topics that are relevant to employees, investors, regulators, and affected communities.
f. If relevant, whether and how the undertaking makes the policy available to potentially affected stakeholders, and stakeholders who need to help implement it.	Our CoC is publicly available on our website and internally through dedicated platforms. All detailed provisions can be found online.

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Human Rights Policy Statement
Material IROs (codes)	Social: S1 [S1-HR-IRO-1, S1-OW-IRO-1]; S2 [S2-WV-IRO-1, S2-WV-IRO-3, S2-WV-IRO- 4]; S3 [ S3-AC-IRO-1]
[MDR-P 65a-65f – E1, E2, E3, E4, E5, S1, S2, S3, G1]
a. Description of the key contents of the policy, including its general objectives and which material impacts, risks or opportunities the policy relates to and the process for monitoring;	OMV’s Human Rights Policy Statement defines how the Company integrates human rights, including environmental human rights, into its operations, with the aim of ensuring accountability and transparency. Guided by this policy, OMV commits to adhering to the highest social and ethical standards and to fostering a clean and healthy environment as a fundamental human right, facilitating a Just Transition to net zero and a circular economy while promoting responsible people and resource management within and around its activities. These commitments are periodically monitored by the respective functions. The process for monitoring the effectiveness of our Human Rights Policy Statement is ongoing. It includes conducting human rights self-assessments and spot checks, as well as maintaining a continuous due diligence process. Through our Human Rights Policy Statement, we commit to promoting human rights in all our business activities, to addressing adverse human rights impacts we are involved in, and to taking adequate measures for their prevention, mitigation, and, where appropriate, remediation. The policy requires that all employee and all value chain worker rights are respected at all times, focusing on fair treatment, non-discrimination, and zero tolerance for harassment, bullying, forced or child labor. It supports equal opportunities and a positive work environment through respect for freedom of association, collective bargaining, and adherence to decent living wages and safe working conditions. Training programs enhance awareness and ensure compliance with strategic requirements, extending human rights education to employees and business partners. Across the value chain, OMV expects suppliers and contractors to embrace these standards as well. Beyond employees and value chain workers, the policy also stipulates the protection of the rights of surrounding communities and wider society, and within those, particularly groups with a high likelihood of being in vulnerable circumstances such as children, women, indigenous peoples, and human rights defenders. All this is enforced through a structured human rights due diligence process.
b. Description of the scope of the policy, or of its exclusions, in terms of activities, upstream and/or downstream value chain, geographies and if relevant, affected stakeholder groups	The Human Rights Policy Statement applies to all OMV Group entities across all business segments and global operations and thus covers all own employees. It also applies to the value chain, including all business partners and communities involved with and affected by OMV’s operations. In particular, it focuses on those persons/groups with a high likelihood of being in vulnerable circumstances such as children, women, indigenous peoples, and human rights defenders.
c. The most senior level in the undertaking’s organization that is accountable for the implementation of the policy;	The Human Rights Policy Statement and all of its provisions is approved by OMV’s Executive Board. Board members are accountable for implementation within the respective business unit.
d. A reference, if relevant, to the third-party standards or initiatives the undertaking commits to respect through the implementation of the policy;	Through our Human Rights Policy Statement and its associated principles and provisions, we commit to upholding internationally recognized standards, including the OECD Guidelines for Multinational Enterprises, which are applicable across all E, S, and G topics. Additionally, for specific social topics (S1, S2), we follow key third-party frameworks such as the ILO Core Conventions, the UN Guiding Principles on Business and Human Rights, and the Universal Declaration of Human Rights.
e. If relevant, a description of the consideration given to the interests of key stakeholders in setting the policy;	In creating our Human Rights Policy Statement, careful consideration is given to the interests and perspectives of key stakeholders. The policy is developed and regularly updated through a comprehensive consultation process that involves internal stakeholders from departments such as People & Culture, HSSE, Security, Procurement, Business, Community Relations & Development, Environment, and Data Protection. The Works Council is also actively engaged to ensure employee interests are represented. Additionally, we seek input from external independent human rights experts to incorporate broader societal expectations and best practices.
f. If relevant, whether and how the undertaking makes the policy available to potentially affected stakeholders, and stakeholders who need to help implement it.	Our Human Rights Policy Statement is publicly available on our website and internally through dedicated platforms. All detailed provisions can be found online.

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Enterprise-Wide Risk Management (EWRM) Standard
Material IROs (codes)	Environmental: E1 [IRO-E1–CC3, IRO-E1-CC5, IRO-E1-CC6]; E2 [E2-P-IRO-5]; E3 [E3-W-IRO- 3]; E4 [E4-BE-IRO-2]; E5 [E5-CE-IRO-4] Social: S1 [S1-OW-IRO-4]; S2 [S2-WV-IRO-4, S2-WV-IRO-5]
[MDR-P 65a-65f – E1, E2, E3, E4, E5, S1, S2, S3, G1]
a. Description of the key contents of the policy, including its general objectives and which material impacts, risks or opportunities the policy relates to and the process for monitoring;	The OMV Enterprise-Wide Risk Management (EWRM) standard is designed to manage and mitigate risks while capitalizing on opportunities across market, operational, and strategic areas. It guides corporate functions, business divisions, and subsidiaries within the OMV Group in assessing, managing, and reporting risks efficiently, ensuring a balanced approach between risk and potential returns. In doing so, it also covers the management of risks and opportunities related to environmental, social and governance matters, as well as risks that may arise from negative impacts of the Company. The effectiveness of EWRM is monitored through ongoing risk identification and regular, structured risk reporting. Formal risk assessments and mitigation reviews occur at least twice a year, with Internal Audit independently evaluating the program at least every three years. This ensures systematic risk management and continuous improvement. Specifically, EWRM addresses environmental uncertainties affecting OMV’s objectives, emphasizing risks such as regulatory changes and daily operational impacts on health, safety, and the environment. It integrates risk management processes to drive innovation, reduce emissions, enhance resource efficiency, and promote sustainable growth, aligning with the circular economy. The standard also incorporates social risk management, identifying potential threats and opportunities within OMV’s daily operations. It ensures health and safety guidelines are upheld, actively promotes employee well-being and community engagement, and fosters a socially responsible and compliant operational framework. Overall, the framework ensures continuous risk assessment and reporting, embedding rigorous risk management into day-to-day operations, thereby safeguarding governance integrity and supporting compliance with the international standard ISO 31000.
b. Description of the scope of the policy, or of its exclusions, in terms of activities, upstream and/or downstream value chain, geographies and if relevant, affected stakeholder groups	The OMV EWRM standard applies globally to all entities and fully consolidated subsidiaries of OMV. The relevant stakeholder group for this standard is all employees.
c. The most senior level in the undertaking’s organization that is accountable for the implementation of the policy;	The EWRM standard and all of its provisions is approved by OMV’s Executive Board. The Executive Board is accountable for the implementation of the policy.
d. A reference, if relevant, to the third-party standards or initiatives the undertaking commits to respect through the implementation of the policy;	OMV risk management is based on the international risk management standard ISO 31000.
e. If relevant, a description of the consideration given to the interests of key stakeholders in setting the policy;	In the development of the OMV EWRM standard, subject matter experts and relevant departments were either directly involved or their feedback on the first draft was sought during an internal consultation process.
f. If relevant, whether and how the undertaking makes the policy available to potentially affected stakeholders, and stakeholders who need to help implement it.	Our EWRM standard is available to all employees internally through dedicated platforms and periodic rollouts.

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HSSE Directive
Material IROs (codes)	Environmental: E2 [E2-P-IRO-6, E2-P-IRO-7] Social: S1 [S1-HSW-IRO-1, S1-OW-IRO-1]; S2 [S2-WV-IRO-1, S2-WV-IRO-3]
[MDR-P 65a-65f – E1, E2, E3, E4, E5, S1, S2, S3, G1]
a. Description of the key contents of the policy, including its general objectives and which material impacts, risks or opportunities the policy relates to and the process for monitoring;	The OMV HSSE Directive, which is underpinned by a set of HSSE regulations and processes, aims to protect people, the environment, assets, and the reputation of the OMV Group. It sets the framework for the OMV Group HSSE Strategy 2030, which outlines mid-term objectives related to Health, Safety & Well-Being to support the Group’s business strategy. The HSSE Strategy is linked to OMV’s values and stipulates the Company’s commitment to safety, strong collaborations and continuous progress in order to foster well-being, responsible partnerships and leadership in HSSE. The HSSE Strategy 2030 strengthens our focus on employee health with a special focus on mental health, aiming for zero incidents and preventing work-related fatalities through a strong safety culture. It enhances contractor management by ensuring we work only with qualified partners that meet our HSSE standards. It thus fosters long-term, trust-based relationships. The strategy covers all OMV employees and non-employees, including suppliers and contractors. In line with the Strategy, the HSSE Directive stipulates principles and rules for managing Health, Safety, Security & Resilience, and Environment throughout the life cycle of the OMV Group’s business activities, including capital projects, mergers, and acquisitions. It puts forward a comprehensive framework for the management of all HSSE aspects by OMV employees, partners, and contractors. In doing so, it also establishes the HSSE Policy, the Major Accident Prevention Policy, HSSE Terms and Definitions, and Life-Saving Rules. Regarding environmental health and safety, the Directive mandates systematic risk assessments to identify and control environmental and climate-related impacts and risks. Measures such as performance monitoring, compliance with evolving regulations, proactive stakeholder dialogue, and transparent reporting are stipulated to help OMV reduce greenhouse gas emissions, improve energy efficiency, manage pollution and biodiversity impacts, and adapt to regulatory and market changes. Air pollutants and water pollution have to be managed through continuous monitoring, advanced control technologies, and regulatory compliance, with preventive measures for pollution risks, robust emergency response plans, and remediation actions. Water use must be minimized, especially in water-stressed regions, through recycling and efficiency improvements. Regarding workplace safety, the HSSE Directive stipulates fostering working conditions and processes that prevent harm to people, encouraging stopping and correcting unsafe acts or conditions. Open communication with employees, contractors, and communities regarding HSSE aspects is required. Clear roles and responsibilities for staff, line management, and senior management are established to ensure HSSE considerations are fully integrated into all business activities and decision-making. Key processes include risk management, incident and accident reporting, emergency and crisis control, stakeholder engagement, and regular audits and reviews.
b. Description of the scope of the policy, or of its exclusions, in terms of activities, upstream and/or downstream value chain, geographies and if relevant, affected stakeholder groups	The HSSE Directive and all its provisions apply to all employees of OMV globally, with specific provisions for local legal compliance being considered. This applies to the entire OMV Group, including all its business segments and fully consolidated subsidiaries worldwide. Minor exclusions apply, for instance within Borealis, where separate guidelines that cover entity-specific operational incidents are provided. The HSSE Directive also applies to all value chain workers working on OMV sites or where OMV has management control, including external experts who provide subject matter advice to OMV Group companies. Relevant stakeholder groups for the HSSE Directive are those persons/groups with a high likelihood of being in vulnerable circumstances such as employees and value chain workers working on OMV sites or where OMV has management control. The effectiveness of all our HSSE policies is monitored periodically by the respective functions through audits, HSSE assessments, site walks, and tracking progress against targets.
c. The most senior level in the undertaking’s organization that is accountable for the implementation of the policy;	The HSSE Directive and all of its provisions is approved by OMV’s Executive Board. Executive Board members of each business unit are responsible for implementing the policy.
d. A reference, if relevant, to the third-party standards or initiatives the undertaking commits to respect through the implementation of the policy;	n.a.
e. If relevant, a description of the consideration given to the interests of key stakeholders in setting the policy;	In the development of the OMV HSSE Directive, subject matter experts and relevant departments were either directly involved or their feedback on the first draft was sought during an internal consultation process.
f. If relevant, whether and how the undertaking makes the policy available to potentially affected stakeholders, and stakeholders who need to help implement it.	Our HSSE Directive is available to all employees internally through dedicated platforms and periodic rollouts, and is supplemented with training to ensure that all affected employees and value chain workers working on OMV sites or where OMV has management control understand our general guidelines and know how to apply them in practice. Part of this Directive, is publicly available on our website.

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Environmental Management Standard (EMS)
Material IROs (codes)	Environmental: E1 [IRO-E1-CC1]; E2 [E2-P-IRO-1, E2-P-IRO-4, E2-P-IRO-5, E2-P-IRO-6, E2-P-IRO-7]; E3 [E3-W-IRO-1, E3-W-IRO- 3]; E4 [E4-BE-IRO-1, E4-BE-IRO-2]; E5 [E5-CE-IRO-1, E5-CE-IRO- 2]
[MDR-P 65a-65f – E1, E2, E3, E4, E5, S1, S2, S3]
a. Description of the key contents of the policy, including its general objectives and which material impacts, risks or opportunities the policy relates to and the process for monitoring;	The OMV Environmental Management Standard (EMS) aims to effectively manage and mitigate potential and actual negative environmental impacts associated with OMV’s operations, products, and business activities. It stipulates comprehensive guidelines on energy efficiency, GHG emissions, pollution control, biodiversity protection, and waste management. By fostering compliance with best practices and international standards, the EMS ensures OMV’s commitment to sustainable resource use and environmental stewardship. The effectiveness of all our HSSE policies is monitored periodically by the respective functions through audits, HSSE assessments, site walks, and tracking progress against targets. Considering climate change impacts, the OMV EMS provides guidelines for reducing GHG emissions and improving energy efficiency. It mandates responsible energy use, conservation of resources, and ISO 50001-aligned energy management. It ensures air emissions monitoring, control, and minimization of impacts on health and the environment, with specific requirements for flaring and venting. Regarding environmental protection, the EMS stipulates detailed guidelines to control air, water, and soil pollution from both GHG and air pollutants, spills, plastic particles, hazardous substances, and naturally occurring radioactive materials. It mandates adherence to stringent EU legal requirements, ensuring air emissions are monitored or estimated systematically. OMV’s EMS further mandates clear guidelines for the protection of water, including specific requirements for onshore and offshore wastewater discharge. Direct discharges of untreated wastewater are prohibited, and Best Available Technologies (BATs) must be applied to reduce pollutant load and volume, optimizing water efficiency through the reduce, reuse, recycle principle. It also emphasizes avoiding water scarcity by managing freshwater withdrawals in water-stressed areas responsibly. Compliance with local regulations and permits is ensured by involving local authorities for systematic monitoring, addressing impacts on water-stressed areas and maintaining environmental integrity. The EMS stipulates minimal disturbance to biodiversity, ecosystems, and ecosystem services, providing guidelines for screenings to identify potential threats to threatened species and fragile ecosystems. It suggests the inclusion of biodiversity action plans in environmental management plans, covering social, regulatory, and ecosystem contexts. Partnerships with external stakeholders, biodiversity baseline surveys, impact assessments, and implementation of mitigation and conservation measures are emphasized, fostering proactive monitoring and protection measures. Lastly, the standard addresses waste management by prioritizing the reuse of waste materials, reducing leaks, and optimizing processes to minimize residue. It mandates the use of less hazardous materials, minimizes raw material usage, and strictly prohibits liquid disposal to landfills and open burning of materials. Waste must be processed in licensed facilities, with contractors regularly audited. OMV supports third-party waste management development where facilities are lacking and requires consideration of environmental and social factors throughout the facility life cycle. Each site must develop and maintain a waste management plan, following local legislation and ensuring effective collection, segregation, labeling, storage, and treatment. Annual internal EMS audits and external audits every three years for sites without ISO 14001 certificates ensure compliance and improvement.
b. Description of the scope of the policy, or of its exclusions, in terms of activities, upstream and/or downstream value chain, geographies and if relevant, affected stakeholder groups	The Environmental Management Standard applies to the entire OMV Group, including all its business segments and fully consolidated subsidiaries worldwide. The Standard must also be adhered to by all external consultants that provide environmental services to OMV companies.
c. The most senior level in the undertaking’s organization that is accountable for the implementation of the policy;	The EM Standard is approved by OMV’s CEO. Executive Board members of each business unit are accountable for implementing the policy.
d. A reference, if relevant, to the third-party standards or initiatives the undertaking commits to respect through the implementation of the policy;	OMV’s environmental management is guided by internationally accepted best practice requirements and standards, including those developed by major oil industry associations and organizations such as API, IOGP, Ipieca, Concawe, ISO, and FuelsEurope.
e. If relevant, a description of the consideration given to the interests of key stakeholders in setting the policy;	In the development of the OMV Environmental Management Standard, subject matter experts and relevant departments were either directly involved or their feedback on the first draft was sought during an internal consultation process.
f. If relevant, whether and how the undertaking makes the policy available to potentially affected stakeholders, and stakeholders who need to help implement it.	The EMS is made available internally through dedicated platforms and periodic rollouts, and is supplemented with training to ensure that all affected employees and value chain workers working on OMV sites or where OMV has management control understand our general guidelines and know how to apply them in practice. This approach ensures both transparency and effective implementation.

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