197 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 Scope 3 categories are assessed for both current reporting and target-setting purposes in accordance with the guidelines of the Greenhouse Gas Protocol. Besides the absolute volume and share in total emissions, the most important criterion is the extent to which they can be influenced directly. Based on this approach, the categories “Purchased goods and services”, “Upstream transport and distribution [Logistics]”, and “Use of sold products [Use phase]” are both reported and factored into the target-set- ting process. In the target Scope, we therefore achieve coverage of more than 95% of all Scope 3 emissions. Additional reported categories are excluded from the reduction target because the volumes in question are relatively small (Business travelling and Employee commuting) or because the BMW Group is limited in terms of how much it can influence them directly (End-of-Life treatment of sold products [Disposal]). Biogenic emissions1 in t CO2 2024 Total biogenic emissions 4,624,896 Scope 1 42,959 Scope 2 (market-based)2 21,942 Scope 3 4,559,995 1 For additional information, see ↗ Glossary and Explanation of Key Figures. 2 The biogenic Scope 2 emissions (location-based) amount to 187,517 t CO2e.