229 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 E2 Local pollution of water through unplanned discharges of polluting substances (e.g. leaks) at suppliers' production sites. Negative Impact Short term ESRS/ESD Pollution of water E2 Local pollution of soil through unplanned discharges of polluting substances (e.g. leaks) at suppliers' production sites. Negative Impact Short term ESRS/ESD Pollution of soil E2 Contamination with microplastics due to tyre wear particles. Negative Impact Short term ESRS Microplastics E2 Risk of supply chain shortages and delays in the BMW Group's supply chain in connection with pollution of water. Risk Short term ESRS/ESD Pollution of water E2 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with pollution of water. Risk Long term ESRS/ESD Pollution of water E2 Risk of supply chain shortages and delays in the BMW Group's supply chain in connection with pollution of soil. Risk Short term ESRS/ESD Pollution of soil E2 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with pollution of soil. Risk Short term ESRS/ESD Pollution of soil E3 Local water scarcity and threat to water supply due to high water intensity in production processes of suppliers and other preliminary products of BMW Group. Negative Impact Mid term ESRS/ESD Water consumption E3 Limiting the availability of water and/or harming the ecosystem through water withdrawals within the supply chain especially in areas of high-water stress. Negative Impact Mid term ESRS/ESD Water withdrawals E3 New or changing worldwide government regulations regarding water consumption could require to adjust operations and therefore increase dependencies and availability due to exclusion. Risk Mid term ESRS Water consumption E3 Risk of supply chain shortages and delays in the BMW Group's supply chain in connection with water, specifically water consumption. Risk Long term ESRS/ESD Water consumption E3 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with water, specifically water consumption. Risk Short term ESRS/ESD Water consumption E3 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with water, specifically water withdrawals. Risk Mid term ESRS/ESD Water withdrawals E4 Contribution to biodiversity loss through the direct exploitation and use of invasive resource extraction methods in the supply chain (clearing, building infra- structure around (deep sea) mining and producing sites). Negative Impact Mid term ESRS Direct exploitation E4 Usage of primary raw materials impacts nature and biodiversity in extraction areas (e.g. mining). Negative Impact Mid term ESRS Direct exploitation E4 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with direct impact drivers of biodiversity loss, specifically direct exploitation. Risk Mid term ESRS Direct exploitation E4 Risk of supply chain shortages and delays in the BMW Group's supply chain in connection with direct impact drivers of biodiversity loss, specifically direct exploitation. Risk Mid term ESRS Direct exploitation E4 Opportunities and financial benefits from increasing the supply chain resilience with respect to direct impact drivers of biodiversity loss, specifically direct exploitation, including independence from volatile markets or prevention of potentially supply-disrupting events. Opportunity Mid term ESRS Direct exploitation