Consolidated non-financial statement

The Sustainability Reporting Act (Nachhaltigkeitsberichtsgesetz, NaBeG) entered into force on 19 February 2026 and generally applies to financial years beginning on or after 1 January 2024. For financial years ending before the date of entry into force, however, a transitional provision applies, permitting the application of the relevant provisions in the version in force prior to NaBeG.

STRABAG SE has therefore made use of this option and, for the 2025 financial year, will once again prepare a consolidated non-financial statement as part of the Group management report. The company prepares this consolidated non-financial statement in accordance with the European Sustainability Reporting Standards (ESRS). The consolidated non-financial statement also includes the required disclosures pursuant to the EU Taxonomy. A voluntary audit of this sustainability reporting was carried out by PwC Wirtschaftsprüfung GmbH, Vienna.