244 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 Mandatory discosures pursuant to ESRS BMW Group Report 2024 S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns ↗ Solutions-focused customer service ↗ Access to quality information ↗ Ongoing optimisation of access to information ↗ Making sustainability transparent ↗ Customer data protection ↗ Dealing with the opportunities and risks associated with digitalisation ↗ Organisation of and approach to preventing the misuse of data ↗ Protecting vehicle data ↗ Product quality and product safety standards ↗ Safety concepts for BMW Group vehicles ↗ Exclusion of problematic substances S4-4 – Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end- users, and effectiveness of those actions ↗ Ensuring customer satisfaction ↗ Access to quality information ↗ Ongoing optimisation of access to information ↗ Organisation of and approach to preventing the misuse of data ↗ Safety concepts for BMW Group vehicles S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities ↗ Ongoing optimisation of access to information ↗ Dealing with the opportunities and risks associated with digitalisation ↗ Safety concepts for BMW Group vehicles ↗ Safeguarding quality standards ESRS G1 – Business conduct Disclosure Requirement related to ESRS 2 GOV-1 – The role of the administrative, supervisory and management bodies ↗ Supervisory Board - Composition, diversity, expertise ↗ Supervisory Board - Duties and committees ↗ Board of Management - Duties, diversity, expertise Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities ↗ Procedure and methodological basis for the materiality assessment G1-1.9 – Policies for establishing, developing and promoting Corporate Governance and Corporate Culture ↗ Preventing, detecting and combating corruption and bribery ↗ Avoiding conflicts of interest in compliance investigations ↗ Reporting on compliance investigations G1-1.10 – Policies for establishing, developing and promoting Corporate Governance and Corporate Culture ↗ Communicating internal regulations ↗ Training on governance matters ↗ Scope of training on anti-corruption ↗ Training rate of high-risk functions in relation to anti-corruption » Compliance and notification systems G1-3.18a) – Procedures to prevent and detect corruption and bribery ↗ Preventing, detecting and combating corruption and bribery » Compliance as a corporate function » Compliance Management System (CMS) » Compliance and notification systems » CMS monitoring and controls G1-3.18b) – Procedures to prevent and detect corruption and bribery ↗ Avoiding conflicts of interest in compliance investigations G1-3.18c) – Procedures to prevent and detect corruption and bribery ↗ Reporting on compliance investigations