156 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 Revenues Financial year 2024 2024 Substantial contribution criteria DNSH criteria ("Does not significantly harm") 2023 Code(s)1 Revenues Proportion of Revenues3 Climate change mitigation Climate change adaption Water Pollution Circular economy Biodiversity Climate change mitigation Climate change adaption Water Pollution Circular economy Biodiversity Minimum safeguards Proportion of Taxonomy aligned (A.1) or eligible (A.2) revenues4 Category enabling activity Category transitional activity Economic activities in € million in % Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N Y;N Y;N Y;N Y;N Y;N Y;N in % E T A . T A X O N O M Y - E L I G I B L E A C T I V I T I E S A.1 Environmentally sustainable activities (Taxonomy-aligned) Manufacture of low carbon technologies for transport CCM 3.3; CCA 3.3 19,077 13.4 Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 15.0 E Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5; CCA 6.5 1,742 1.2 Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 0.2 T Revenues of environmentally sustainable activities (Taxonomy-aligned) (A.1) 20,819 14.6 14.6% 0% 0% 0% 0% 0% Y Y Y Y Y Y Y 15.2 Of which enabling 19,077 13.4 13.4% 0% 0% 0% 0% 0% Y Y Y Y Y Y Y 15.0 E Of which transitional 142 0.1 0.1% Y Y Y Y Y Y Y 0.0 T A.2 Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL Manufacture of low carbon technologies for transport CCM 3.3; CCA 3.3 75,002 52.7 EL EL N/EL N/EL N/EL N/EL 55.9 Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5; CCA 6.5 30,374 21.3 EL EL N/EL N/EL N/EL N/EL 19.7 Sale of second-hand goods2 CE 5.4 1,775 1.2 N/EL N/EL N/EL N/EL EL N/EL 1.1 Revenues of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) 107,151 75.3 76.7 A. Revenues of Taxonomy-eligible activities (A.1+A.2) 127,970 89.9 91.9 B . T A X O N O M Y - N O N - E L I G I B L E A C T I V I T I E S Revenues of Taxonomy-non-eligible activities 14,409 10.1 Total 142,380 100.0 1 With reference to Annex II of Delegated Regulation (EU) of 27 June 2023 (EU 2023/2486). 2 No Taxonomy-aligned value can be determined for economic activity CE 5.4 due to it not being possible to track whether all relevant DNSH criteria (pollution) have been met. 3 Taxonomy-aligned share of revenues per economic activity is 20.3% for CCM 3.3 and 5.4% for CCM 6.5, see ↗ Voluntary additional information on Taxonomy-aligned share per economic activity. 4 Previous year’s value for CCM 6.5 and CE 5.4 adjusted due to CE 5.4 being restricted to third-party brands.