240 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 E3 – Water and marine resources Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities ↗ Water-related impacts, risks and opportunities ↗ Stakeholder Engagement E3-1 – Policies related to water and marine resources ↗ Water management and water protection ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E3-2 – Actions and resources related to water and marine resources policies ↗ Measures to reduce water usage ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E3-3 – Targets related to water and marine resources ↗ Water consumption in production reduced again ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E3-4 – Water consumption ↗ Measures to reduce water usage E3-5 – Anticipated financial effects from water and marine resources-related risks and opportunities n. a./phase-in ESRS E4 – Biodiversity and ecosystems Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model ↗ Comittment to protecting Biodiversity Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities ↗ Procedure and methodological basis for the materiality assessment ↗ Stakeholder Engagement ↗ Commitment to protecting Biodiversity E4-1 – Transition plan and consideration of biodiversity and ecosystems in strategy and business model ↗ Resilience analysis E4-2 – Policies related to biodiversity and ecosystems ↗ Great importance of intact ecosystems ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E4-3 – Actions and resources related to biodiversity and ecosystems ↗ Measures to protect biodiversity ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E4-4 – Targets related to biodiversity and ecosystems ↗ Holistic approach to sustainability targets E4-6 – Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities n. a./phase-in