S2-5 Targets Related to Value Chain Workers

[MDR-T-80a] The OMV Code of Conduct and Human Rights Policy Statement outline our full commitment to the UN Guiding Principles on Business and Human Rights. Our target of conducting human rights assessments including action plans in all high-risk countries every five years by 2030, underscores our commitment to identifying and addressing human rights impacts on workers in the value chain. These assessments enable us to identify, prevent, and mitigate potential negative human rights impacts related to our business activities and relationships, particularly in high-risk countries and among value chain workers. This allows us to more effectively define and implement our action plans.

[MDR-T-80f] To identify and address human rights impacts and risks related to our workers in the value chain, OMV adheres to the UN Guiding Principles on Business and Human Rights (UNGPs) and the UN Global Compact (UNGC) requirements for human rights due diligence, now also included in the European Sustainability Reporting Standards (ESRS). For our upstream value chain, local supplier procedures are integrated into country- or asset-level due diligence activities. We annually document all human rights due diligence activities, including action plans for our business activities. [MDR-T-80h] The target was set following consultations with Executive Board (EB) members, SVPs, and HSSE, and approved by the EB. Workers in the value chain were not involved in setting the target.

[MDR-T-80i] No changes were made to targets in the reporting year. Methodologies are periodically reviewed to ensure they reflect the latest standards and practices.

[MDR-T-80a] As stipulated in our Corporate Procurement Directive, OMV is committed to continuously improving sustainability management and performance, both in our own operations and in our value chain. To this end, our target is to be an active member of TfS and conduct sustainability evaluations for all suppliers covering over 80% of Procurement spend by 2025. We aim to maintain this target yearly until 2030. Through this commitment, we aim to enhance sustainability in daily procurement activities, provide a better overview of the environmental, social, and economic impacts of purchased goods and services, and embed more ambitious sustainability targets in the supply chain.

[MDR-T-80f] This target has been established as part of OMV’s commitments to TfS and in alignment with other TfS members. The goal is to focus on EcoVadis assessments for suppliers with the highest spend and TfS audits for those from high-risk countries in terms of human rights or labor rights (e.g., Southeast Asia). Each year, in addition to suppliers covering 80% of Procurement spend, suppliers with an EcoVadis score below 45 points are invited to undergo a new EcoVadis evaluation to improve their performance. [MDR-T-80h] Internal stakeholders, such as EB members and the Group Sustainability department, along with external stakeholders, including the TfS organization, were involved in the target-setting process through consultations. The target was approved by the OMV Executive Board. [MDR-T-80i] In alignment with our business strategy review and the recent EU regulatory developments, including the German Supply Chain Due Diligence Act (LkSG) and the Corporate Sustainability Due Diligence Directive (CSDDD), our 2030 target was subsequently revised, following approval by OMV’s Sustainability Coordination Forum in October 2025. in the reporting year, there were no changes in methodologies, which are periodically reviewed to ensure they reflect the latest sustainable procurement standards and practices.

[S2-5.42a] The target-setting process includes a thorough evaluation of our current performance, identification of key areas for improvement, and consultations with internal stakeholders such as EB members and the Group Sustainability department, as well as external stakeholders such as the TfS organization. We did not directly engage with workers in our value chain or their representatives. As a TfS member, we ask our suppliers to conduct sustainability assessments (via EcoVadis) and audits to evaluate ESG performance. [S2-5.42b] Sharing results within the TfS network reduces duplication and benefits the entire supply chain. We do not involve value chain workers in tracking OMV’s performance against the targets. [S2-5.42c] The monthly review of the progress toward this target, as well as the year-on-year figure provides insight into the effectiveness of our actions taken to achieve them. When the performance indicates a negative trend, we analyze the reasons and identify possible actions to improve our performance against this target. For example, additional training with our contractors may be implemented to raise awareness of the importance of completing the TfS sustainability assessments (via EcoVadis).

[MDR-T-80a] Backed by the HSSE Directive and in line with the provisions of our Code of Conduct, the OMV Group HSSE Strategy 2030 defines several strategic goals. The target related to contractor onboarding supports the strategic goal of “developing supplier and contractor management capabilities on all levels, internally and externally.” This includes proper onboarding of key contractors and providing dedicated HSSE support during the ramp-up phase, as also outlined in the Contractor HSSE Management standard. [MDR-T-80c] This target includes all value chain workers on OMV sites, such as those providing outsourced services (e.g., security) and equipment suppliers performing regular maintenance at OMV-controlled sites, as specified in their contracts.

[MDR-T-80f] The methodology applied to determine the contractor completion rate (CR) is based on the following calculation: Number of contractor employees trained in the Life-Saving Rules (LSR) Safety Center divided by the number of contractor employees planned to train in the LSR Safety Center, multiplied by 100. The result should be 85% or over. [MDR-T-80h] The metric and target were proposed within the Leading KPI Framework during internal workshops that involved internal stakeholders from HSSE and Group Sustainability and specific business functions that work closely with value chain workers (e.g., in the refinery). Workers in our value chain or their representatives were not directly involved in this process. The Leading KPI Framework was subsequently approved by the OMV EB. [MDR-T-80i] No changes were made in the reporting year.

[S2-5.42a] The process for setting the target on contractor onboarding included an evaluation of the results from contractor assessments and audits in order to identify areas for improvement. This was followed by consultations with internal stakeholders like EB members and the Group Sustainability department, as well as benchmarking against IOGP and Concawe best practices and guidelines. [S2-5.42b] We monitor our performance against this target annually. [S2-5.42c] The quarterly review of progress toward this target, along with the year-on-year figures, provides insight into the effectiveness of our actions taken to achieve it. When a negative trend is identified, we communicate lessons learned to contractors, implement improvements at the sites, and share safety best practices.