241 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 ESRS E5 – Resource use and circular economy Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities ↗ Procedure and methodological basis for the materiality assessment ↗ Stakeholder Engagement E5-1 – Policies related to resource use and circular economy ↗ Holistic approach for the transition to a circular economy ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management » Raw materials security and strategy E5-2 – Actions and resources related to resource use and circular economy ↗ Measures for the responsible use of resources ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E5-3 – Targets related to resource use and circular economy ↗ Milestones along the road to the circular economy ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E5-4 – Resource inflows ↗ Measures for the responsible use of resources E5-5 – Resource outflows ↗ Measures for the responsible use of resources E5-6 – Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities n. a./phase-in ESRS S1 – Own workforce Disclosure Requirement related to ESRS 2 SBM-2 – Interests and views of stakeholders ↗ Stakeholder Engagement Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model ↗ Description of material impacts, risks and opportunities and their link to strategy and business model S1-1 – Policies related to own workforce ↗ Basis for action ↗ Operational collaboration model ↗ Occupational health and safety management ↗ Occupational safety along the value chain ↗ Promoting diversity S1-2 – Processes for engaging with own workers and workers’ representatives about impacts ↗ Basis for action ↗ Central participation opportunities ↗ Involvement of employees in change processes ↗ Operational collaboration model ↗ Just Transition - Developing expertise for the future ↗ Promoting diversity S1-3.32, 34 – Procedures for improving negative impacts and channels through which the company's workforce can raise concerns ↗ Basis for action ↗ Promoting diversity S1-3.33 – Procedures for improving negative impacts and channels through which the company's workforce can raise concerns » Compliance and notification systems