Shareholders Letter from the Chairman of the Executive Board Executive Board Report of the Supervisory Board OMV on the Capital Markets Directors’ Report – Management Review Company About OMV Strategy Market Outlook Group Strategy Energy Strategy Fuels Strategy Chemicals Strategy Finance Strategy Digitalization Innovation and Technology OMV Business Year Business Environment Financial Review of the Year Further Explanations to Key Financials Capital Expenditure (CAPEX) Further Explanations to the Income Statement Further Explanations to the Statement of Financial Position Further Explanations to the Statement of Cash Flows Energy Financial Performance Business Overview E&P Business Gas Marketing & Power Low Carbon Business Fuels Financial Performance Business Overview Chemicals Financial Performance Business Overview Outlook 2026 Risk Management Other Information Directors’ Report – Sustainability Statement ESRS 2 General Information Basis for Preparation Disclosures in Relation to Specific Circumstances Role of the Executive and Supervisory Boards Sustainability Matters Addressed to the Executive and Supervisory Boards Sustainability-Related Performance in Incentive Schemes Statement on Due Diligence Risk Management and Internal Controls Strategy, Business Model, and Value Chain Interests and Views of Stakeholders Material Impacts, Risks, and Opportunities Overarching Policies Materiality Assessment ESRS Index and Datapoints from other EU Legislation Environmental Information EU Taxonomy Reporting Climate Change Transition Plan Material Impacts, Risks, and Opportunities Policies Actions Metrics and Targets Targets Related to Climate Change Mitigation Energy Consumption and Mix Gross Scope 1, 2, 3, and Total GHG Emissions GHG Removals and GHG Mitigation Projects Financed through Carbon Credits Internal Carbon Pricing Pollution Policies Actions Metrics and Targets Targets Related to Pollution Pollution of Air, Water, and Soil Water Policies Actions Metrics and Targets Targets Related to Water Water Consumption Biodiversity and Ecosystems Transition Plan for Biodiversity and Ecosystems Policies Actions Metrics and Targets Targets Related to Biodiversity and Ecosystems Impact Metrics Related to Biodiversity and Ecosystems Change Resource Use and Circular Economy Policies Actions Metrics and Targets Targets Related to Resource Use and Circular Economy Resource Inflows Resource Outflows Social Information Own Workforce Policies Processes for Engaging with Own Workers Processes to Remediate Negative Impacts Actions Metrics and Targets Targets Related to Own Workforce Characteristics of OMV’s employees Characteristics of Non-Employees in OMV’s Own Workforce Collective Bargaining Coverage and Social Dialogue Diversity Metrics Adequate Wages Social Protection Persons with Disabilities Training and Skills Development Metrics Health and Safety Metrics Work-Life Balance Metrics Remuneration Metrics (Pay Gap and Total Remuneration) Incidents, Complaints, and Severe Human Rights Impacts Workers in the Value Chain Policies Processes for Engaging with Value Chain Workers Processes to Remediate Negative Impacts Actions Metrics and Targets Targets Related to Value Chain Workers Metrics Related to Value Chain Workers Affected Communities Policies Processes for Engaging with Affected Communities Processes to Remediate Negative Impacts Actions Metrics and Targets Targets Related to Affected Communities Metrics Related to Affected Communities Governance Information Business Conduct Corporate Culture and Business Conduct Policies Prevention and Detection of Corruption and Bribery Metrics and Targets Targets related to Business Conduct Incidents of Corruption or Bribery Business Conduct – Suppliers Management of Relationships with Suppliers Policies Metrics and Targets Targets Related to Supplier Relationships Payment Practices Cybersecurity Policies Actions Targets Related to Cybersecurity Metrics Related to Cybersecurity Sustainability Statement Annex ESRS 2 General Information Immaterial Impacts, Risks, and Opportunities NaDiVeG OMV AG Tables Independent Assurance Report Governance Consolidated Corporate Governance Report Executive Board Supervisory Board Diversity, Equity, and Inclusion External Evaluation of Corporate Governance Financial Statements Auditor’s Report Income Statement Comprehensive Income Financial Position Changes in Equity Cash Flows Notes Notes to the Consolidated Financial Statements 1. Basis of Preparation 2. Accounting Policies, Judgements and Estimates 3. Effects of Climate Change and the Energy Transition 4. OMV and ADNOC to Establish a New Polyolefins Joint Venture 5. Assets and Liabilites Held for Sale 6. Segment Reporting 7. Sales Revenues 8. Other Operating Income and Net Income from Equity-Accounted Investments 9. Depreciation, Amortization, Impairments and Write-Ups 10. Exploration Expenses 11. Other Operating Expenses 12. Personnel Expenses and Average Number of Employees 13. Net Financial Result 14. Taxes on Income and Profit 15. Earnings Per Share 16. Intangible Assets 17. Property, Plant, and Equipment 18. Equity-Accounted Investments 19. Inventories 20. Financial Assets 21. Other Assets 22. Equity of Stockholders of the Parent 23. Non-Controlling Interests 24. Provisions for Pensions and Similar Obligations 25. Decommissioning and Other Provisions 26. Liabilities 27. Consolidated Statement of Cash Flows 28. Contingent Liabilities and Contingent Assets 29. Risk Management 30. Fair Value Hierarchy 31. Offsetting of Financial Assets and Financial Liabilities 32. Result on Financial Instruments 33. Share Based Payments 34. Expenses Group Auditor 35. Related Parties 36. Subsequent Events 37. Direct and Indirect Investments of OMV Aktiengesellschaft Oil and Gas Reserve Estimation and Disclosures (unaudited) Further Information Five-Year Summary Fields of Activity Financial Calendar Payments Made to Governments
