In the reporting year, key measures were implemented in the areas of sustainability and corporate governance. The new remuneration policy, which came into force in the 2025 financial year, includes ESG criteria for the first time and expands the performance assessment of the Executive Board, Supervisory Board, and senior executives to add sustainability-related aspects.

Standards and regulations

The Austrian Sustainability and Diversity Improvement Act (NaDiVeG) has been in force in Austria since December 2016. This transposition into national law of EU Directive 2014/95/EU (NFRD Directive) has obligated Rosenbauer to include information on the major non-financial aspects of its business activities in its financial reporting since the 2017 financial year. These include the areas of environmental, social, and employee matters, respect for human rights, and combating corruption and bribery. With this report, Rosenbauer meets NaDiVeG requirements.

This non-financial report has been prepared in accordance with Sections 243b and 267a of the Austrian Commercial Code (UGB) (NaDiVeG) (6) as a separate non-financial report. In accordance with Sections 243b and 267a UGB (NaDiVeG) (5), Rosenbauer can draw upon national, EU-based, and international frameworks when preparing its separate sustainability report.

Due to the fact that application of the national act of transposition of Directive (EU) 2022/2464 as regards corporate sustainability reporting (CSRD) – the Sustainability Reporting Act (NaBeG) – is not yet mandatory, Rosenbauer is reporting voluntarily in the current reporting year in line with the European Sustainability Reporting Standards (ESRS) in accordance with NaDiVeG.

See the “ESRS Index – List of disclosure requirements” in the section “General disclosures” under IRO2, point 56 for an overview of which ESRS are covered in this report and the sections containing the relevant information. The non-financial report (“EU Taxonomy” section) includes further mandatory information and key figures based on the Taxonomy Regulation (EU) 2020/852.

Report content and boundaries

The key topics included in the report were determined with the involvement of internal and external stakeholders. The double materiality assessment for Rosenbauer was redesigned in the 2024 reporting year based on the ESRS. The assessment included an assessment of the company’s impacts on the environment and society (inside-out perspective) and their financial effects on the company (outside-in perspective). The thematic focus areas of the report area derived from this. A climate risk and vulnerability analysis was also conducted. The double materiality assessment was updated for the 2025 financial year and approved by the Executive Board, as in the previous year.

The key topics and the management approaches, targets, and measures covered in this report apply to Rosenbauer International AG and its subsidiaries (hereinafter “Rosenbauer Group”). A summary of the key indicators for Rosenbauer International AG can be found in the final section of this report.

This non-financial report of the Rosenbauer Group was prepared as of December 31, 2025. Unless otherwise stated, it includes all fully consolidated units of the Rosenbauer Group that were part of the Group as of January 1, 2025. A complete list can be found in the 2025 consolidated financial statements of Rosenbauer International AG, in the explanatory notes under E3.

Rosenbauer also considers itself committed to the Sustainable Development Goals. By signing the Women’s Empowerment Principles (WEPs), the company took a further step toward promoting gender equality in the Group, in line with SDG 5.