Materiality OMV identifies material content for the Sustainability Report in an extensive and structured process of consultation with the Company’s external and internal stakeholders. OMV last comprehensively updated its materiality analysis of sustainability topics in compliance with the legal requirements related to the disclosure of non-financial information in Austria (Nachhaltigkeits- und Diversitätsverbesserungsgesetz; NaDiVeG) and the GRI Standards in 2020. The detailed process used to determine the current list of material topics can be found in the Sustainability Report 2020. Stakeholder interests, the significant external economic, environmental, and social impacts of OMV’s business, as well as the financial materiality and business relevance of these topics to OMV were essential to this process. Impacts (both by OMV and on OMV, i.e., “Inside-Out” and “Outside-In”) and the relevance to stakeholders were considered across the entire OMV value chain. We conducted this process together with an external party in order to maintain an objective and independent view on the material topics. The extensive materiality analysis involving internal and external stakeholders will be repeated every three years, or if significant changes in the business or market environment occur. We reviewed the results of the materiality analysis again as part of our strategy update in late 2021. During this review, some material topics were split into two individual material topics: “Climate Change and Energy Transition” was split into “Carbon Emissions Reduction” and “Energy Transition,” “Health, Safety, and Security” was split into “Health, Safety, and Well-Being” and “Security, Emergency, and Crisis Resilience,” and “Human Rights and Communities” was split into “Human Rights” and “Communities.” This was due to the prominence of the individual topics and the differences in their management approaches. In addition, “Diversity, Equity, and Inclusion” was raised from being an aspect of the topic “Employees” to an individual material topic due to its central nature to the Company’s sustainability strategy. As a result, OMV now has a total of twelve material topics. The results of the 2020 materiality analysis and the changes in 2021 were acknowledged by the OMV Executive Board. No changes were made to the material topics in 2022. In 2023, the OMV Group started a materiality assessment according to the European Sustainability Reporting Standards (ESRS) and the preliminary results do not show any significant deviations from the currently reported material topics. In this Report, we disclose in detail the twelve material topics that are viewed as being most material to OMV and our stakeholders. In the following sections of the Report, we present the management approaches, governance processes, KPIs, key actions in 2023, outlook, and strategic targets for each of these material topics. The Sustainability Report is structured around the focus areas and material topics. schließen NaDiVeG Austrian Sustainability and Diversity Improvement Act schließen GRI Global Reporting Initiative schließen KPIs Key Performance Indicators Sustainability GovernanceStrategy