Specific actions have been defined to address the material negative impacts and risks related to our value chain workers such as inadequate application of human rights principles, including failing to ensure health and safety conditions or respect for human rights, loss of skilled workers along the value chain, and reputational damage due to disparities in treatment and opportunities. These actions also advance the positive material impact related to promoting strong human rights principles along the value chain. They include conducting impact and risk assessments, human rights compliance checks, audits, providing training and awareness-raising activities. Furthermore, we see active engagement with contractors on safety topics as not only a means of communication and exchange, but equally a concrete action to manage our impacts and risks. Processes to enable or provide remedy in the case of material negative impacts are established through our SpeakUp Channel as described in S2-3 Processes to Remediate Negative Impacts and Channels for Value Chain Workers to Raise Concerns.
OMV dedicates significant resources to facilitating these actions, with a strong focus on training and raising awareness among value chain workers. The Sustainable Procurement, Supplier Innovation, and HSSE departments have also organized webinars and training sessions to increase sustainability awareness and safety at contractors’ sites. Human rights management is integrated throughout the organization, including in Procurement, Security, HSSE, and Community Relations. We also utilize external resources for assessments, audits, and other related activities.
In light of the geopolitical tensions in the Middle East, including military actions in Iran, the UAE, and elsewhere, OMV has taken, and continues to take, all precautionary actions to ensure that any impacts on value chain workers under our management control are minimized as much as possible. At this stage potential consequences remain uncertain and are dependent on future developments; the situation will be monitored accordingly.
Impact and Risk Assessments and Human Rights Compliance Checks
Impact and risk identification and assessments serve as preventive and ongoing measures to ensure our current and future business activities do not cause or contribute to negative impacts on affected rights holders, including our value chain workers, and that we adequately address negative human rights impacts. OMV has developed due diligence tools and techniques to comply with our human rights commitments as outlined in our Human Rights Policy Statement and Code of Conduct. These include higher-level assessments such as country entry checks, human rights compliance checks of potential business partners, and Human Rights Impact and Risk Mapping, as well as in-depth assessments such as impact assessments, self-assessments, and audits, usually implemented when the higher-level assessments reveal potential issues. We focus specifically on the prevention of the identified material negative impacts and risks, which include inadequate application of human rights principles and failure to ensure adequate health and safety conditions, and the resulting risks related to reputational damage due to disparities in treatment and opportunities for workers in the value chain and the reduction of workforce expertise along the value chain. At the same time, these due diligence tools also support us in promoting the positive impact of strong human rights principles along the value chain.
In total, 55This figure does not include the Group-wide Human Rights Impact and Risk Mapping mentioned below. human rights compliance checks and assessments were conducted across the OMV Group in 2025 (2024: 20). The findings of these, both positive and negative, are compiled in reports that are shared with the responsible managers and action plans to address any identified impacts or risks are defined. This process of identifying and assessing impacts and risks is relevant for our current and future business activities and relationships globally and focuses on our own workforce and workers in the value chain, primarily those working as contractors on-site or in the upstream value chain. It is an ongoing process.
On the higher level, in 2025, we conducted a Group-wide Human Rights Impact and Risk Mapping exercise, which will be reviewed and updated annually from now on. This newly introduced tool allows the high-level identification of impacts and risks associated with our operated and non-operated assets, based on country context as well as type of business activities. The identified impact and risk levels define the depth and intensity of further human rights due diligence to be carried out, including more in-depth human rights assessments, which we recognize as an ongoing process, starting with entering new business activities and continuing throughout our ongoing operations, as well as upon decommissioning or divestment.
Another example is our human rights compliance checks, with which we screen business partners’ capability to comply with OMV’s human rights commitments. A total of 49 human rights compliance checks were conducted across the OMV Group in 2025. These checks help us to identify any gaps and define the risk exposure to OMV when engaging with the respective business partner.
As a follow-up to the higher-level assessments, in 2025, we conducted an in-depth exit review for Yemen, which examined human rights risks associated with OMV’s exit, focusing on current and potential impacts on local communities and its workforce including value chain workers. It also assessed risks arising from the withdrawal, analyzed OMV’s responsibility for adverse impacts, and recommended mitigation and remediation measures to manage these risks during and after disengagement. Such in-depth assessments are connected to our target to conduct human rights assessments, including action plans, in all high-risk countries every five years by 2030 (see S2-5 Targets Related to Value Chain Workers).
To track the effectiveness of our human rights impact and risk assessments and compliance checks, we utilize the Human Rights Self-Assessment tool. The self-assessment questionnaire, based on our Human Rights Responsibility Matrix, covers topics including rights holder engagement, working conditions, and occupational health and safety. It is filled in by local management, before being analyzed and assessed by independent external human rights professionals. Based on the findings, we develop an action plan to address the concerns raised and to close the gaps identified in the implementation of our human rights commitments.
Audits
Audits are both a preventive and a monitoring measure established by the Corporate Procurement Directive. They aim to verify whether our strong human rights principles are upheld along the value chain, thereby addressing the negative impact and risk related to inadequate application of human rights principles and the risk of potential reputational damage related to disparities in treatment and opportunities. Since 2021, OMV has been a member of Together for Sustainability (TfS), a global network of 53 companies that sets the standard for environmental, social, and governance performance in chemical supply chains. The TfS program is based on the principles of the UN Global Compact and Responsible Care. Being a TfS member helps OMV further embed sustainability in its day-to-day business operations and cascade sustainability requirements within our supply chain. Every year, OMV conducts two types of audits for selected suppliers and contractors: on-site TfS audits focusing on sustainability performance, and remote audits performed by external auditors focusing on financial stability, strategy, organization, supply chain, sustainability, and cybersecurity performance. Both types of audits are conducted on an ongoing basis during prequalification or contract execution and aim to measure and improve supplier performance. As such, they are directly linked to our 2030 target to ensure that 100% of suppliers representing 80% of Procurement spend have a valid TfS sustainability assessment and/or audit in place (see S2-5 Targets Related to Value Chain Workers). The effectiveness of the audits is assessed based on improvement plans. Audit findings classified with a red flag are followed up on and analyzed by the Procurement team in collaboration with business representatives and any other relevant function (e.g., HSSE, Legal, Internal Audit, and Compliance). Information on the outcome of the audit is made available to the supplier, and the supplier is requested to submit a proposed corrective plan with concrete measures and an implementation timeline.
Training and Awareness-Raising
Enhancement measures such as training sessions, webinars, and other information events aim to build capacity and knowledge about human rights and HSSE principles throughout our value chain. These actions thereby contribute to mitigating our negative impact that could stem from inadequate application of human rights caused by a lack of knowledge, and in turn mitigating the resulting risk of reputational damage. Training also addresses the risk of decreasing quality of work caused by a loss of expertise and skills in the value chain. Lastly, training enables the positive impact of strong human rights principles applied along the value chain. As such, the actions support the objectives of our Code of Conduct, HSSE Directive, Contractor HSSE Management Standard, and Corporate Procurement Directive. Training is also backed by our target related to contractor onboarding (see S2-5 Targets Related to Value Chain Workers).
During the reporting period, OMV continued its actions to protect workers in the value chain by providing training. For instance, when a supplier is invited to complete an EcoVadis assessment, they also gain access to an e-learning platform courses dedicated to sustainable business practices (including labor practices and human rights). Furthermore, our suppliers can also register on the TfS Academy platform, where a wide variety of courses are available on topics such as discrimination and harassment, human trafficking, modern slavery, child labor, recognizing and preventing forced labor, etc. In addition, training our own staff on human rights ensures that they are equipped to uphold and advocate for these standards throughout the value chain, thereby contributing to better working conditions and fair treatment of all workers. In 2025, a total of 86 (2024: 26) suppliers were trained on social issues. Human rights training contributes to our target related to human rights assessments and the development of action plans, as it equips our people to better develop, implement, and track the effectiveness of such action plans (see S2-5 Targets Related to Value Chain Workers).
OMV also collaborates with its suppliers on awareness-raising activities to enhance overall sustainability performance. Providing training and raising awareness for value chain workers is crucial for our global business activities. This effort primarily focuses on business partners in our upstream value chain, especially those working as on-site contractors. Training and awareness-raising are ongoing processes and to track their effectiveness, OMV monitors suppliers’ progress through improved EcoVadis scores, which reflect enhancements in their sustainability performance.
Contractor Safety
In addition to all of the actions described above, we implement further measures dedicated to ensuring contractor safety to mitigate any potential negative impacts linked to insufficient health and safety standards at our contractors’ sites and the resulting risk of reputational damage. Actively enhancing contractor safety also creates a positive impact as it facilitates a safe and healthy workplace for workers in the value chain. Contractor safety actions are relevant for our current business activities globally and focus on business partners in our upstream value chain, primarily those working as contractors on-site. They are an ongoing process governed by our Contractor HSSE Management standard and their effectiveness is tracked through performance against our target related to contractor onboarding (see S2-5 Targets Related to Value Chain Workers). Our Contractor HSSE Management process begins with issuing the scope of work, related risks, information about HSSE requirements, and the HSSE key performance indicators (KPIs). The process continues through the tender stage with the HSSE evaluation and capability audit, if needed. Once the contract terms are agreed and the contract is awarded, and before work begins at the site, we reinforce our expectations and requirements during kick-off meetings, HSSE inductions, site-specific training, and other joint meetings.
Every contractor employee is onboarded with dedicated safety training. We also run an in-depth program to train other workers on OMV’s sites in our Life-Saving Rules (LSR) Training Safety Center. The presence of contractors at our sites is monitored around the clock using an electronic registration system (e.g., in the refineries) or paper sign-in system (e.g., attendance sheet, permit to work, and induction sheet). During the contract period, we monitor our contractors by way of supervision, audits, inspections, joint HSSE or safety walks, service quality meetings, forums, and workshops, using the outcomes to share information and encourage improvement of our HSSE performance as a team. To increase the awareness and knowledge of contract owners, contract holders (i.e., the beneficiaries in need of external services), procurement staff, and HSSE experts regarding our Contractor HSSE Management process, we have continued to deliver specific training explaining how HSSE requirements and tools are embedded in the source-to-contract process. OMV has also introduced the HSSE Contractor Awards to recognize and incentivize contractors who demonstrate exceptional safety practices. OMV also actively participates in industry networks to share best practices in occupational health and safety and regularly learn from industry leaders, e.g., within the International Association of Oil & Gas Producers (IOGP).
To ensure proper management of our material risks related to the value chain, particularly contractors/suppliers, they are integrated into our existing HSSE (Health, Safety, Security, and Environment) Risk Management system. Through this established framework, OMV systematically identifies, assesses, and mitigates our potential negative impacts and associated risks. Key components of this process include regular audits, stringent prequalification procedures, and continuous stakeholder engagement. Despite the resources dedicated to the actions and initiatives, none of them exceeded our key action threshold[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. of EUR 5 million CAPEX in the reporting year. Therefore, data requirements related to CAPEX have not been addressed.