232 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 S2 Lack of free choice of employment affects living and working conditions of workers at tier-1 supplier locations worldwide. Negative Impact Short term ESRS/ESD Forced labour S2 Lack of free choice of employment affects living and working conditions of workers at n-tier supplier locations worldwide. Negative Impact Short term ESRS/ESD Forced labour S2 Providing training and capacity building impact the skills and capabilities of the workers at suppliers' locations. Positive Impact Mid term ESRS Training and skills development S2 Risk of supply chain shortages and delays in the BMW Group's supply chain in connection with working conditions, specifically working time. Risk Short term ESRS/ESD Working time S2 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with working conditions, specifically working time. Risk Short term ESRS/ESD Working time S2 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with working conditions, specifically freedom of association, including the existence of work councils. Risk Short term ESRS/ESD Freedom of association, including the existence of work councils S2 Risk of supply chain shortages and delays in the BMW Group's supply chain in connection with working conditions, specifically freedom of association, including the existence of work councils. Risk Short term ESRS/ESD Freedom of association, including the existence of work councils S2 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with working conditions, specifically health and safety. Risk Short term ESRS/ESD Health and safety S2 Risk of supply chain shortages and delays in the BMW Group's supply chain in connection with working conditions, specifically health and safety. Risk Short term ESRS/ESD Health and safety S2 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with working conditions, specifically health and safety. Risk Short term ESRS/ESD Health and safety S2 Risk of supply chain shortages and delays in the BMW Group's supply chain in connection with working conditions, specifically health and safety. Risk Short term ESRS/ESD Health and safety S2 Risk and financial effect due to reputational damage to BMW Group's brand value with respect to controversies in connection with other work-related rights, specifically forced labour. Risk Short term ESRS/ESD Forced labour S2 Risk of supply chain shortages and delays in the BMW Group's supply chain in connection with other work-related rights, specifically forced labour. Risk Short term ESRS/ESD Forced labour S4 The IT infrastructure used in the BMW Group could negatively impact personal data security, e.g., through fraudulent use of personal data. Negative Impact Mid term ESRS Privacy S4 By not providing transparency about data privacy practices (such as data collection, storage, use of customer data) and how consumers can protect their data, customers could be prevented from making informed decisions and protecting their sensitive data. Negative Impact Mid term ESRS Privacy S4 Information related to health & safety ensures that consumers can properly follow product and service instructions to safeguard their wellbeing. Positive Impact Mid term ESRS Access to (quality) information