237 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 ESRS-INDEX In the ESRS index, references to the general part of the Management Report or the Group Financial Statements are denoted with the symbol ». All other references refer to the Sustainability Statement. Mandatory discosures pursuant to ESRS BMW Group Report 2024 General information BP-1 – General basis for preparation of sustainability statements ↗ General Basis for Preparation of the Sustainability Statement BP-2 – Disclosures in relation to specific circumstances ↗ General Basis for Preparation of the Sustainability Statement ↗ Glossary and Explanation of Key Figures GOV-1 – The role of the administrative, management and supervisory bodies ↗ Supervisory Board - Composition, diversity, expertise ↗ Supervisory Board - Duties and committees ↗ Board of Management - Duties, diversity, expertise GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies ↗ Supervisory Board - Duties and committees ↗ Board of Management - Duties, diversity, expertise GOV-3 - Integration of sustainability-related performance in incentive schemes ↗ Remuneration of the Board of Management and Supervisory Board GOV-4 - Statement on due diligence ↗ Statement on Due Diligence GOV-5 - Risk management and internal controls over sustainability reporting ↗ Internal Control System for Sustainability Reporting » Internal Control System SBM-1.40a) i. – Significant groups of products and services ↗ Operating segments » Segments » Strategic approach – Where is the BMW Group heading? » Course of Business and Segments SBM-1.40a) ii. – Significant markets and customer groups ↗ Operating segments » Segments SBM-1.40a) iii. – Number of employees by geographic region ↗ Own workforce characteristics SBM-1.40e)-g) – Disclosure on sustainability-related strategy and goals ↗ Strategic position - Sustainability-related goals ↗ Description of material impacts, risks and opportunities and their link to strategy and business model ↗ Climate change Mitigation and Adoption ↗ Circular Economy and Resource Use » The BMW Group Strategy SBM-1.42a) – Inputs ↗ Business model and value chain » The BMW Group Strategy » Production Network » Purchasing and Supplier Network SBM-1.42b) – Outputs ↗ Business model and value chain » The BMW Group Strategy » Production Network » Purchasing and Supplier Network » Course of Business and Segments » Earnings Performance of the BMW Group