370 BMW Group Report 2024 To Our Stakeholders Combined Management Report Group Financial Statements Responsibility Statement and Auditor’s Report Remuneration Report Other Information Assurance Report of the Independent German Public Auditor On an assurance engagement to obtain limited and reasonable assurance in relation to the Group Sustainability Report To Bayerische Motoren Werke Aktiengesellschaft, Munich Assurance Conclusions We have conducted a limited assurance engagement on the group sustainability report of Bayerische Motoren Werke Ak- tiengesellschaft, Munich, (hereinafter the „Company“) taking into account, as set forth in the subsequent paragraph, the reasona- ble assurance engagement on the disclosures marked with the footnote “Assurance Level: reasonable assurance” in the group sustainability report included in section "Sustainability Report" of the group management report, which is combined with the Com- pany's management report, for the financial year from 1 January to 31 December 2024 (hereinafter the "Group Sustainability Re- port"). The Group Sustainability Report has been prepared to ful- fil the requirements of Directive (EU) 2022/2464 of the Euro- pean Parliament and of the Council of 14 December 2022 (Cor- porate Sustainability Reporting Directive, CSRD) and Article 8 of Regulation (EU) 2020/852 as well as §§ [Articles] 289b to 289e HGB [Handelsgesetzbuch: German Commercial Code] and §§ 315b to 315c HGB to prepare a combined non-financial statement. Based on the particular engagement, we have conducted a rea- sonable assurance engagement on the disclosures — CO2e footprint - Scope 1 and Scope 2 – Reduction path guided scopes — CO2e footprint - Scope 3 - Reduction path guided scopes — CO2e emissions form BMW Group locations (Scope 1 and 2) per vehicle produced — CO2e emissions in the supply chain (Scope 3) per vehicle produced — BMW Group’s global fleet carbon emissions — CO2 emissions of the new vehicle fleet EU — CO2 fleet emissions in the US market (volume-weighted) — CO2 fleet emissions in China (volume-weighted) — Number of employees at the end of the year and break- down by contract type, gender, geographical areas and country, age group) — Gender distribution at management level — Employee turnover rate marked with the footnote “Assurance Level: reasonable assur- ance” (together hereinafter the “Disclosures marked with the footnote “Assurance Level: reasonable assurance” ”) in the Group Sustainability Report. A reasonable assurance engage- ment on these disclosures fulfils the requirements for a limited assurance engagement and, in accordance with Recital 60 to the CSRD, thereby complies with the requirements of the CSRD re- lating to assurance of the Group Sustainability Report. Based on the procedures performed and the evidence obtained as part of our limited assurance engagement, nothing has come to our attention that causes us to believe that the accompanying Group Sustainability Report, taking into account the Disclosures in the Group Sustainability Report marked with the footnote “As- surance Level: reasonable assurance” and subject to a reasona- ble assurance engagement, is not prepared, in all material re- spects, in accordance with the requirements of the CSRD and Ar- ticle 8 of Regulation (EU) 2020/852, § 315c in conjunction with §§ 289c to 289e HGB to prepare a combined non-financial statement as well as with the supplementary criteria presented by the executive directors of the Company. This assurance con- clusion includes that no matters have come to our attention that cause us to believe: — that the accompanying Group Sustainability Report does not comply, in all material respects, with the European Sustain- ability Reporting Standards (ESRS), including that the pro- cess carried out by the Company to identify the information to be included in the Group Sustainability Report (hereinafter the “materiality assessment”) is not, in all material respects, in accordance with the description set out in section "Proce- dure and methodological basis for the materiality assess- ment" of the Group Sustainability Report, or — that the disclosures set out in section "Environmental Infor- mation" of the Group Sustainability Report do not comply, in all material respects, with Article 8 of Regulation (EU) 2020/852. In our opinion, on the basis of our reasonable assurance engage- ment, the Disclosures marked with the footnote “Assurance Level: reasonable assurance” in the Group Sustainability Report were prepared, in all material respects, in accordance with the requirements applicable to these disclosures and the supple- mentary criteria presented by the executive directors of the Com- pany. Basis for the Assurance Conclusions We conducted our limited assurance engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information, issued by the International Auditing and Assurance Standards Board (IAASB). The procedures in a limited assurance engagement vary in na- ture and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. ASSURANCE REPORT OF THE INDEPENDENT GERMAN PUBLIC AUDITOR