213 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: CO2e Emissions of employee commuting [Employees’ commuter traffic] The metric includes the CO2e emissions generated by BMW Group employees commuting to work. The metric reflects Scope 3 Category 7 of the Greenhouse Gas Protocol. BMW Group employees are all persons with temporary or per- manent employment contracts at the BMW Group as at 31 De- cember of the reporting year. This does not include employees in the inactive early retirement phase, women on maternity leave, temporary agency workers and employees who are absent for reasons including sabbaticals, parental or family care leave, long-term sick leave, military service, or accompanying their part- ner abroad and other BMW Group employees (apprentices, dual students, interns, authors of theses, post-graduate students, scholarship holders, assistants, working students and (journalist) trainees). Commuting refers to the journey from home to the pri- mary place of work and back. Only direct emissions generated during commuting are included; emissions resulting from the production of the means of transport are not accounted for. A differentiation is made between the following modes of transport: (1) motorised private transport (automobile, motorcy- cle), (2) Company shuttle bus, (3) bicycle and pedestrian traffic and (4) public transport. For technical reasons, the emissions generated from the use of Company cars for commuting purposes are included in this met- ric as well as in ↗ Scope 1: CO2e emissions from Company vehicles and ↗ Scope 2: CO2e emissions from Company vehicles. The metric does not include journeys between BMW Group locations or business travel. The data is calculated using real activity data for over 85% of employees. The remaining 15% is extrapolated based on the to- tal number of employees. For each location, the CO2e emissions resulting from employee commuting are calculated based on the number of employees, the absence rate, the take-up of mobile working, the number of production days and the average distance between the primary place of work and home address. The distance is calculated per employee. Residential location data at the postcode level is avail- able and is taken as a basis for the calculation. The average per capita values for the respective sites are used in subsequent cal- culations. The average distance per mode of transport was cal- culated separately for each site. The distance travelled by Com- pany shuttle buses is calculated in kilometres. To calculate the metric, a usage factor is attributed to each car- rier, known as the modal split, on a site-specific basis. This indi- cates the percentage of employees who use a particular means of transport. The data for the usage factor is collected by external providers via surveys or provided by the BMW Group’s plants and non-manufacturing sites (in-house mobility departments) based on their own data. The data is further validated by comparing it with the use of parking spaces, the number of employees with subsidised season tickets for public transport, the registration of Company shuttle buses and the number of bicycle parking spaces available. The automobile occupancy rate ranges be- tween 1.05 and 1.1 people per vehicle. The figure is measured directly (by counting) at some sites and estimated on the basis of comparative figures at others. Three different values are used to calculate CO2e emissions: — VDA’s emissions factors (most current valid version) based on the most recent GWP values for emissions related to work shuttle buses in accordance with IPCC AR6. The cal- culation is based on kilograms of CO2e per litre of fuel — Emissions factors as per the TREMOD report published by the German Environment Agency (Umweltbundesamt), based on IPCC AR5 for personal vehicles. The calculation is based on CO2e per kilometre — Values calculated in-house at BMW Group based on the VDV 2019 statistics on public transport emissions. The cal- culation is based on CO2e per passenger kilometre The values are applied globally for all regions. The kilometre distance is multiplied by the usage factor for each mode of transport and subsequently by the allocated emissions factor and the number of employees per location. The sum adds up to the total CO2e emissions resulting from employee commut- ing. Biogenic emissions are reported separately. The unit of the metric is tonnes of CO2 equivalent [t CO2e]. Scope 3: CO2e emissions from use of sold products [Use phase] The metric describes the absolute quantity of CO2e emissions calculated for the use phase of BMW Group vehicles (automo- biles and motorcycles) delivered in the reporting year. The abso- lute emissions in the use phase are based on the average CO2e emissions by the global new vehicle fleet, including upstream emissions (Scope 3 downstream, well-to-wheel, see ↗ CO2e emissions of the new vehicle fleet worldwide (Scope 3 downstream, well-to- wheel). The metric reflects Scope 3 Category 11 of the Green- house Gas Protocol. The total value in t CO2e is the result of multiplying the average CO2e emissions per km for the EU, US and Chinese markets by the number of BMW Group vehicles delivered worldwide in the reporting period and an assumed average mileage over the en- tire life cycle (Automotive segment: 200,000 km, as per VDA 900-100; Motorcycles segment: 40,000 - 100,000 km depend- ing on the model, based on statistical analyses). These core mar- kets account for more than 80% of the BMW Group’s sales. The actual values may differ from the calculated values depending on individual use and location. This metric records the use phase emissions of all units sold in the reporting period over their entire expected life cycle. In addition to the emissions generated during the use of the ve- hicles (tank-to-wheel), the emissions generated during provision of the required drive energy (well-to-tank) are also taken into ac- count. A detailed description of the global average CO2e emissions per kilometre of a new BMW Group car can be found at ↗ CO2e emissions of the new vehicle fleet worldwide (Scope 3 downstream, well-to- wheel). The calculation of the average value is based on the reg- ulatory consumption values of the vehicles delivered in the major core regions (EU, USA, China). BMW Motorrad uses certified