208 BMW Group Report 2024 To Our Stakeholders Combined Management Report Group Financial Statements Responsibility Statement and Auditor’s Report Remuneration Report Other Information Sustainability Statement #2 Mileage-based method The mileage-based method consists of compiling activity data (i.e. kilometres driven per vehicle type) multiplied by fuel con- sumption factors (as a rule, the country-specific standard values by vehicle type) and emissions factors for fuel types. The data is sourced from fleet management systems and rec- ords (such as Excel tables). The following data is calculated over the period of a reporting year: — Total distance driven by each vehicle in the reporting year, including unit of measurement (e.g. kilometres, miles) — The specific vehicle type, including VINs — Vehicle-specific fuel consumption factor as per WLTP, WLTC, US EPA, etc. (e.g. litre/100 km) — Emissions factors for the relevant fuels including the unit of measurement (e.g. CO2e kg/litre) The calculation formula used in the consumption-based method per country is: CO2e emissions = Σ (distance driven by the respective vehicle type x fuel consumption specific to the vehicle and country x emissions factor for the respective fuel) The data for the respective countries resulting from calculation methods #1 and #2 is ultimately added up to yield the total re- ported Scope 1 CO2e emissions. The metric includes all BMW Group Company vehicles and multi- purpose vehicle emissions. Data is collected from all BMW Group plants and its twelve major markets. Emissions are preferably calculated based on tank refills. This is the case for the plants and/or markets in Australia, Austria, Brazil, France, Germany, Hungary, India, Japan, Mexico, South Africa, Thailand and the UK. In the remaining cases, they are determined based on kilo- metres driven. If the data was not complete at the time it was compiled or did not cover the entire period, the metrics are ex- trapolated for the country or legal entity in question. The data compiled cover approximately 97% of all BMW Group employ- ees. The metric is extrapolated based on the number of employ- ees in order to factor in the entire BMW Group. Emissions from company vehicles are also included on a pro rata basis under ↗ Scope 3: CO2e emissions from employee commuting [Employees’ commuter traffic] and ↗ Scope 3: CO2e emissions from use of sold products [Use phase]. A distinction in the systems is currently not possible. Due to the system used, refuelling of Company vehicles include both business and private trips, with the exception of re- fuelling paid for by employees themselves. The VDA’s emissions factors for diesel and petrol (most current valid version) are used to determine the CO2e emissions. The VDA factors are based on the latest GWP values in accordance with IPCC AR6. The values are used globally for all regions. Bio- genic emissions are reported separately. The unit of the metric is tonnes of CO2 equivalent [t CO2e]. Scope 1: CO2e emissions from Company-owned planes The metric includes the emissions generated by Company- owned planes on the basis of all flights operated worldwide. Emissions from business travel undertaken on scheduled or chartered flights are not included in the metric, rather, they are reported under ↗ Scope 3: CO2 e emissions from business travelling. Only those emissions that are generated directly as a result of operating the respective aircraft itself in the air and on the ground (turbine and auxiliary turbine) are taken into account. Emissions generated by external factors (e.g. the potential use of a ground power unit or aircraft tug) are not taken into account. Fuel consumption, which forms the basis for calculating emis- sions, is calculated using “Method B” as defined in Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emis- sions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regu- lation (EU) No 601/2012 in the version dated 1 July 2024, which is defined as follows: Actual fuel consumption for each flight [t] = Amount of fuel re- maining in aircraft tanks at block-on at the end of the previous flight [t] + Fuel uplift for the flight [t] – Amount of fuel contained in tanks at block-on at the end of the flight [t] Fuels with biogenic content (sustainable aviation fuel [SAF]) are treated in accordance with the DEHSt guidance on the use of fuel mixtures with a biogenic content. The BMW Group applies the simplified approach for reporting as set out in Section 6.4.2 of the January 2024 version of the Guidelines for Aircraft Opera- tors. At present, the BMW Group is not aware of any suppliers of sustainable aviation fuel that are in a position to provide the nec- essary documentation for the required acceptance by the Ger- man Federal Ministry of Food and Agriculture’s NABISY system. Given the intention to not only report CO2 emissions, but also to take into account the impact of other greenhouse gases which are produced through the combustion of kerosene, a combined emissions factor for 2024 published by the UK Department for Energy Security and Net Zero will be applied as of the 2024 re- porting year. These factors are based on the GWP values over a 100-year time horizon stated in the IPCC’s Fifth Assessment Re- port (AR5). Other effects that are not based on the reported CO2e emissions, such as condensation trails, are currently still subject to great un- certainty in terms of their evaluation and calculation and, as a re- sult, are not included in the calculations for the metric. The Euro- pean Union Aviation Safety Agency (EASA) has been tasked by the European Commission to establish the Aviation Non-CO2 Ex- perts Network (ANCEN). The network’s inaugural conference was held between 11 and 13 June 2024. Once results and a de- fined calculation method for these non-CO2e emissions effects are available at the European level, the results will be included in the calculation of this metric. See also the ↗ Announcement by EASA. It should be noted that the metric defined in this context (unit: CO2e) deviates from the emissions to be calculated for the