149 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 In order to determine the Taxonomy alignment of economic ac- tivities CCM 3.3, CCM 6.5 and CE 5.4 in the reporting year, they must be reviewed against the technical screening criteria rele- vant to them: 5. Substantial contribution to fulfilment of the environmental objectives ”Climate change mitigation” and ”Climate change adaptation” based on the specific carbon emis- sions (CO2e) for the respective vehicles for economic ac- tivities CCM 3.3 and CCM 6.5 6. Substantial contribution to the fulfilment of the environ- mental objective ”Transition to a circular economy” based on the specific requirements for the vehicles under con- sideration (“Substantial contribution”) for economic activ- ity CE 5.4 7. Do no significant harm (“DNSH”) to other environmental objectives based on the specific requirements for each relevant economic activity It must also be ensured that the BMW Group has established minimum safeguards. Substantial contribution The BMW Group has reviewed its contribution to the environ- mental objectives “Climate change mitigation”, “Climate change adaptation” and “Transition to a circular economy” for the report- ing year. Economic activity CCM 3.3 and economic activity CCM 6.5 both make a substantial contribution to Environmental Ob- jective I “Climate change mitigation” due to the manufacture as well as financing and leasing of low-emission (PHEVs