236 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 Disclosure Requirement and related datapoint Material / Not material Location ESRS S1-1.21 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 Material ↗ Basis for action ESRS S1-1.22 Processes and measures for preventing trafficking in human beings Material ↗ Basis for action ESRS S1-1.23 Workplace accident prevention policy or management system Material ↗ Occupational health and safety management ESRS S1-3.32(c) Grievance/complaints handling mechanisms Material ↗ Basis for action ESRS S1-14.88(b)&(c) Number of fatalities and number and rate of work-related accidents Material ↗ Accident frequency ESRS S1-14.88(e) Number of days lost to injuries, accidents, fatalities or illness no application 2024 ESRS S1-16.97(a) Unadjusted gender pay gap Material ↗ Equal opportunities and equal pay for equal work ESRS S1-16.97(b) Excessive CEO pay ratio Not material ESRS S1-17.103(a) Incidents of discrimination Not material ESRS S1-17.104(a) Non-respect of UNGPs on Business and Human Rights and OECD Not material ESRS 2- SBM3 – S2.11(b) Significant risk of child labour or forced labour in the value chain Material ↗ Social and Environmental Responsibility in the Supplier Network ESRS S2-1.17 Human rights policy commitments Material ↗ Due Diligence in the supplier network ESRS S2-1.18 Policies related to value chain workers Material ↗ Due Diligence in the supplier network ESRS S2-1.19 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines Material ↗ Due Diligence in the supplier network ESRS S2-1.19 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 Material ↗ Due Diligence in the supplier network ESRS S2-4.36 Human rights issues and incidents connected to its upstream and downstream value chain Material ↗ Complaints procedure ESRS S3-1.16 Human rights policy commitments Not material ESRS S3-1.17 Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines Not material ↗ Commitment to protecting Biodiversity ESRS S3-4.36 Human rights issues and incidents Not material ESRS S4-1.16 Policies related to consumers and end-users Material ↗ Characteristics of consumers and end-users ESRS S4-1.17 Non-respect of UNGPs on Business and Human Rights and OECD guidelines Material ↗ Characteristics of consumers and end-users ESRS S4-4.35 Human rights issues and incidents Material ↗ Characteristics of consumers and end-users ESRS G1-1.10 (b) United Nations Convention against Corruption Material ↗ Communicating internal regulations ESRS G1-1.10(d) Protection of whistle blowers Not material ESRS G1-4.24(a) Fines for violation of anticorruption and anti-bribery laws Not material ESRS G1-4.24(b) Standards of anti- corruption and anti- bribery Not material