234 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 LIST OF PHASED-IN DISCLOSURE REQUIREMENTS ESRS Disclosure Requirement Full name of the Disclosure Requirement Complete/ partial use ESRS 2 SBM-1 paragraph 40b Breakdown of total revenue by significant ESRS sector Complete use ESRS 2 SBM-1 paragraph 40c List of additional significant ESRS sectors Complete use ESRS 2 SBM-1 paragraph 40e Anticipated financial effects Complete use ESRS E1 E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities Complete use ESRS E2 E2-6 Anticipated financial effects from pollution-related impacts, risks and opportunities Complete use ESRS E3 E3-5 Anticipated financial effects from water and marine resources-related impacts, risks and opportunities Complete use ESRS E4 E4-6 Anticipated financial effects from biodiversity and ecosystem-related impacts, risks and opportunities Complete use ESRS E5 E5-6 Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities Complete use ESRS S1 S1-7 Characteristics of nonemployee workers in the undertaking’s own workforce Complete phase-in for KPI, qualitative information as early as reporting year 2024. ESRS S1 S1-11 Social protection Complete use ESRS S1 S1-13 Training and skills development Partial use for “breakdown by gender” ESRS S1 S1-14 Health and safety Partial use for “Work-related illnesses and the number of days lost due to work-related accidents and due to work-related fatalities, injuries and illnesses” LIST OF DATAPOINTS THAT DERIVE FROM OTHER EU LEGISLATION Disclosure Requirement and related datapoint Material / Not material Location ESRS 2 GOV-1 (ESRS 2.21 (d)) Board's gender diversity Material ↗ Supervisory Board – Componsation, diversity, expertise ↗ Board of Management - Duties, diversity, expertise ESRS 2 GOV-1 (ESRS 2.21 (e)) Percentage of board members who are independent Material ↗ Supervisory Board – Componsation, diversity, expertise ESRS 2 GOV-4 (ESRS 2.30) Statement on due diligence Material ↗ Statement on Due Diligence ESRS 2 SBM-1 (ESRS 2.40 (d) i) Involvement in activities related to fossil fuel activities Not material ESRS 2 SBM-1 (ESRS 2.40 (d) ii) Involvement in activities related to chemical production Not material ESRS 2 SBM-1 (ESRS 2.40 (d) iii) Involvement in activities related to controversial weapons Not material ESRS 2 SBM-1 (ESRS 2.40 (d) iv) Involvement in activities related to cultivation and production of tobacco Not material ESRS E1-1.14 Transition plan to reach climate neutrality by 2050 Material ↗ Transition plan to achieve Net Zero emissions by 2050 ESRS E1-1.16 (g) Undertakings excluded from Paris-aligned Benchmarks