201 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 CO2e emissions from the supply chain including transport logistics (Scope 3 upstream) per vehicle produced (automotive) The total Scope 3 emissions of the automobile fleet determined in ↗ Scope 3: CO2e emissions of purchased goods and services are added to the upstream transport emissions of the automobile fleet from ↗ Scope 3: CO2e emissions from upstream transportation and distribution [Logistics] and divided by the number of automobiles produced in the reporting year. Motorcycles and aftersales products, nor their related transport logistics (e.g. spare parts or merchandise items), nor products purchased by the BMW Group that are not components or raw materials for BMW Group automobile pro- duction (e.g. parts for motorsport vehicles) are not included. The unit of the metric is tonnes of CO2 equivalent [t CO2e] per vehicle produced. CO2 emissions of the new vehicle fleet in China (Scope 3 downstream, tank-to-wheel) The average carbon emissions of a manufacturer’s fleet (use phase) are calculated on the basis of the volume-weighted aver- age of CO2 emissions across all new vehicles produced in China and imported into China during the reporting period. The basis for this are the individual vehicle-specific CO2 emissions in the calendar year, which are determined using the WLTC type ap- proval procedure (Worldwide Harmonised Test Cycle under China-specific test conditions). The carbon emissions metric for the BMW Group fleet calculated internally, includes legally per- mitted offsetting of off-cycle technology, NEV multiplier and a phase-in. On the Chinese market, manufacturers receive positive credits for an overachievement of regulatory CAFC (Corporate Average Fuel Consumption) fleet limits. Failure to remain below the regulatory limits results in debits. In addition, manufacturers receive positive credits for meeting or an overachievement of the ZEV quota specifications (Zero Emissions Vehicle quota). At the end of a cal- endar year, a positive CAFC/ZEV credit balance must be achieved in order to meet regulatory requirements. As CAFC/ZEV credits are valid for three years on the Chinese mar- ket, a short-term failure to meet fleet limit targets in one year can be compensated by an overachievement in a previous year. Moreover, it is possible to purchase credits from other manufac- turers. The metric is calculated based on GB 27999-2019 (Fuel Con- sumption Evaluation Methods and Targets for Passenger Cars). This metric is a preliminary internal calculation. The unit of the metric is grams of CO2 [g CO2e] per kilometre driven (after conversion from L/100km to CO2 g/km). CO2 emissions of the new vehicle fleet in the EU (Scope 3 downstream, tank-to-wheel) The average CO2 emissions of the BMW Group fleet (use phase) are calculated on the basis of the volume-weighted average of CO2 emissions across all vehicles newly registered during the re- porting period. The calculation is based on all newly registered vehicles of a given manufacturer in the EU, including Norway and Iceland, during the calendar year, and the individual vehicle-spe- cific CO2 emissions determined using the WLTP type test proce- dure. Average CO2 fleet emissions within the EU (including Norway and Iceland) are required to be reported in accordance with the new Worldwide Harmonized Light Vehicles Test Procedure (WLTP) type test cycle as of 2021. This metric has been used by the EU Commission as the basis for calculating CO2 fleet emis- sions since 2021. The CO2 emissions metric for the BMW Group fleet calculated in- ternally, includes legally permitted offsetting of eco-innovations of minor significance. Disclosure in accordance with the provisions of EU Directive 2019/631, Article 7, in particular (1). The metric is a preliminary internal calculation with a potential variation of +/– 0.5 g CO2/km, as official registration figures from the authorities are not available for all EU member states. Fig- ures officially published by the EU Commission are not expected to be available until November of the following year. Prior-year figures have not been adjusted retrospectively. The unit of the metric is grams of CO2 [g CO2] per kilometre driven.