231 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 Topic Material impacts, risks and opportunities Type Time horizon* Stage of the value chain ESRS/ Entity specific disclo- sures (ESD) Sub-sub-topic S1 Secure employment for own workers provides financial stability, contributing to mental health and well-being to employees worldwide. Positive Impact Short term ESRS Secure employment S1 Promoting social dialogue can foster satisfaction and cooperation among workers globally, as it provides employees with a platform and mechanism to voice their concerns and share their ideas. Positive Impact Short term ESRS/ESD Social dialogue S1 Emplaced preventive measures through health standards and offerings for the employees (e.g. sports offerings, health check-up) can improve the health and safety of the employees. Positive Impact Short term ESRS Health and safety S1 Increasing the proportion of women, particularly in management positions and including more women in networking activities, trainings, and mentoring programs in the own workforce are important measures to promote diversity and inclusion within the company. Positive Impact Short term ESRS Gender equality and equal pay for work of equal value S1 Training and skill development of employees worldwide enhances qualification, allows for professional growth and continued employability. Positive Impact Short term ESRS/ESD Training and skills development S1 Diversity measures (in the dimensions gender, age and experience, cultural background, sexual orientation and identity, physical and mental ability) lead to a more diverse and inclusive work place and more integration worldwide. Positive Impact Mid term ESRS/ESD Diversity S2 Inadequate working time impacts workers’ income, well-being and living conditions at tier-1 supplier locations. Negative Impact Long term ESRS/ESD Working time S2 The non-existence of works councils and consultation impacts workers rights at n-tier suppliers - especially when supplier locations are based in countries where such rights may be restricted in law and/or practice. Negative Impact Mid term ESRS/ESD Freedom of association, including the existence of work councils S2 The non-existence of works councils and consultation impacts workers rights at tier-1 suppliers - especially when supplier locations are based in countries where such rights may be restricted in law and/or practice. Negative Impact Mid term ESRS/ESD Freedom of association, including the existence of work councils S2 Workplace accidents at tier-1 supplier locations resulting in physical injury reduces an employee ability to live a fulfilling life, or may in worst cases be fatal. Negative Impact Short term ESRS/ESD Health and safety S2 The tier-1 suppliers' workplace conditions (incl. exposure to hazardous substances and excessive noise), may contribute to the development of chronic diseases and impairments among employees worldwide, e.g. inadequate ergonomic considerations in the workstations. Negative Impact Mid term ESRS/ESD Health and safety S2 Workplace accidents at n-tier supplier locations (exploitation of raw materials) resulting in physical injury reduces an employee ability to live a fulfilling life, or may in worst cases be fatal. Negative Impact Short term ESRS/ESD Health and safety S2 The n-tier suppliers' workplace conditions (incl. exposure to hazardous substances and excessive noise), may contribute to the development of chronic diseases and impairments among employees worldwide, e.g. inadequate ergonomic considerations in the workstations. Negative Impact Long term ESRS/ESD Health and safety S2 Violence, harassment (incl. inhumane treatment) and discrimination at the workplace affect the living and working conditions for employees at supplier locations (tier-1). Negative Impact Short term ESRS/ESD Measures against vio- lence and harassment in the workplace S2 The use of child labour at n-tier supplier locations deprives children of education and a normal childhood, perpetuates poverty and inequality, and increases the likelihood of physical and emotional abuse. Negative Impact Short term ESRS/ESD Child labour