233 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 S4 Access to information allows consumers to make informed decisions about products and services – both in terms of performance and durability of products as well as for proper handling, such as environmental impacts during the use phase and end-of-life. Positive Impact Mid term ESRS Access to (quality) information S4 The BMW Group’s product portfolio can contribute to reduce risks to the health and safety of end-users, e.g. through security systems for drivers and other road users. Positive Impact Mid term ESRS/ESD Health and safety S4 BMW Group has a positive impact on health and safety of children when important security information and installations guidelines are made available to the public. Positive Impact Mid term ESRS Protection of children S4 Reputational risk in the event ofregular or extremely harmful accidents and risks caused by BMW Group products and services. Risk Long term ESRS/ESD Health and safety S4 Reputational risk in case of incidents concerning personal data security of consumers and end-users. Risk Mid term ESRS Privacy S4 Increase of satisfaction, loyalty, and trust of existing customers through well informed decisions and satisfaction with their purchase. Opportunity Mid term ESRS Access to (quality) information G1 Having a clear selection and communication of core values and beliefs for employees (e.g. the BMW Group Code of Conduct) and trainings in place avoids negative environmental and social behaviour and strengthens the individual sense of responsibility of the employees, especially with regard to corruption prevention. Positive Impact Mid term ESRS Prevention and detection including training G1 Participation in political decision-making in an extensive manner leads to reputational damage and negative publicity. Risk Mid term ESRS Political engagement Upstream material Own Operations material Downstream material * The specified time horizon indicates when the material impacts, risks and opportunities can be expected for the first time.