212 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 emissions factors in grams of CO2e per tonne-kilometre [g CO2e/tkm], depending on the technology used in the means of transport and the carrier. The emissions factors used account for the entire chain of emissions (well-to-wheel). This means they include all greenhouse gas emissions generated over the entire life cycle, from production and transport of the fuel/energy (well- to-tank) to combustion of the fuel/use of the energy (tank-to- wheel). When it comes to specific emissions factors, the BMW Group draws on primary data from logistics service providers wherever possible. In case no primary data is available, the specific emis- sions factors are modelled in line with ISO 14083 and IPCC AR6. The main sources of information are GLEC (Global Logistics Emissions Council) Framework (reporting year 2024: GLEC V3.1) and shipping company-specific emissions data by CleanCargo (reporting year 2024: published in October 2024). In this context, “modelled” means that the default values defined in the GLEC framework are converted using parameters specific to the BMW Group (e.g. load factors for sea, freight and road transportation). Standardised reference values (default values) only need to be applied in individual cases. For the calculation of CO2e emissions in inbound logistics, all transport flows of component parts for automobile (BMW, MINI and Rolls Royce) and motorcycle manufacturing are considered. This includes transportation from the Tier 1 supplier’s shipping location to the receipt of goods at the BMW Group production plants worldwide, including partner plants and excluding contract manufacturing sites. For this purpose, supported by internal IT applications, the billing and movement data are entered. Due to a time lag in the technical availability of data as of the reporting date, correction factors are applied based on historical data from previous years for certain transactions in the calendar months of November and December. The relevant CO2e emissions are cal- culated for each individual transport flow in line with the method- ology described, and an average derivative-specific inbound CO2e value is assigned to each vehicle produced, depending on the production site and drivetrain variant. The transport flows of new vehicles from the production sites to warehouses and to points of sale worldwide are considered for outbound automobile emissions. In this case, too, the billing and movement data are recorded supported by internal IT applica- tions. The associated CO2e emissions for each vehicle produced are calculated using the methodology described above. An aver- age derivative-specific outbound CO2e value is calculated for each plant-market combination. A simplified procedure is used to calculate motorcycle outbound emissions in the 2024 reporting year. This involves calculating a volume-weighted average weight including packaging and then identifying the sales markets, which together account for 80% of the retail volume. The main transport routes are analysed, the corresponding distances travelled are determined and motorcy- cle-specific emissions factors are modelled for these markets. The CO2e emissions calculated on this basis are added up and extrapolated to 100% by applying the retail volume. The transport flows of transported new vehicles from the production plants, including manufacturing sites, via warehouses to points of sale worldwide are taken into account in a similar way to au- tomobile outbound emissions. The calculation of customer support (spare parts) emissions con- siders the billing and movement data of transport flows for auto- mobile (BMW, MINI, Rolls-Royce) and motorcycle spare parts from the receipt of goods to markets worldwide. Due to time lags and technical issues related to the availability of data as of the reporting date, correction factors are applied for certain amounts for the calendar months of November and December based on historical data from previous years and industry averages. The corresponding CO2e emissions are calculated for each transport flow in accordance with the methodology described and pre- sented together with inbound and outbound data in the Group Report. The unit of the metric is tonnes of CO2 equivalent [t CO2e]. Bio- genic emissions are reported separately. Scope 3: CO2e emissions of business travelling The metric includes all BMW Group business travel. Business travel using BMW Group-owned planes, Company vehicles and privately owned vehicles is not included in the metric. The metric reflects Scope 3 Category 6 of the Greenhouse Gas Protocol. The CO2e emissions generated by business travel are calculated based on real activity data relating to destinations, distances and the means of transport used. The flight data are based on the number of tickets sold per route booked at contract-based travel agencies. Where flight route distances are not provided by indi- vidual markets, these are calculated manually based on the point of departure and the destination. To calculate CO2e emissions, the flight routes are divided into short-haul or long-haul flights in economy, premium economy, business or first class. Business travel with rental cars is based on data from all bookings made with BMW Group accounts with car rental companies and include distance, fuel and vehicle class. The travel agencies also provide distance data for rail travel. Exception: rail journeys undertaken on Deutsche Bahn AG trains in Germany are carbon neutral be- cause energy from 100% renewable sources is used for long- distance and electrified commuter trains, and indirect emissions and emissions from diesel transaction in commuter trains are off- set by Deutsche Bahn AG. This means that these rail journeys are included in the calculation as having zero emissions. The calculation is made using the emissions factors published by the UK Department for Environment, Food and Rural Affairs (DE- FRA). These factors are based on the GWP values over a 100- year time horizon stated in the IPCC’s Fifth Assessment Report (AR5). The calculation is carried out in the same way as the met- ric in ↗ Scope 1: CO2e emissions from Company-owned planes, without the inclusion of radiative forcing. Biogenic emissions are reported separately. The unit of the metric is tonnes of CO2 equivalent [t CO2e].