210 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 The following data is calculated over the period of a reporting year: — Total distance driven by each vehicle in the reporting year, including unit of measurement (e.g. kilometres, miles) — The specific vehicle type, including VINs — Vehicle-specific energy consumption factor including unit of measurement (e.g. kWh/100 km or km/kWh) — Emissions factors for electricity in the relevant country (ex- pressed in t CO2e/MWh) Calculation formula for the mileage-based method per country: CO2e emissions = Σ (distance driven by the respective vehicle type x vehicle-specific energy consumption factor) x country-spe- cific emissions factor for electricity (t CO2e/MWh) The data for the respective countries resulting from calculation methods #1 and #2 is ultimately added up to yield the total re- ported CO2e emissions. Includes all BMW Group Company vehicles and multi-purpose vehicle emissions. Data is collected from all BMW Group plants and its twelve major markets. Emissions are preferably calcu- lated on the basis of tank refills. This is the case for the plants and/or markets in Austria, France, Germany, India, Japan, South Africa and the UK. In the remaining cases, they are determined based on kilometres driven. If the data was not complete at the time it was compiled or did not cover the entire period, the met- rics are extrapolated for the country or legal entity in question. The data compiled cover approximately 97% of all BMW Group employees. The metric is extrapolated based on the number of employees in order to factor in the entire BMW Group. Emissions from Company vehicles are also partly included under ↗ Scope 3: CO2e emissions from employee commuting [Employees’ commuter traffic], ↗ Scope 3: CO2e emissions from use of sold products [Use phase] and ↗ Scope 2: CO2e emissions from electricity/heating/cooling purchased by BMW Group locations. A distinction in the systems is currently not possible. For system-related reasons, the charging of Company vehicles includes both business and private trips, except charg- ing paid for by employees themselves. The main basis for determining CO2e emissions is the VDA’s emissions factors (most current valid version). The VDA factors are based on the latest GWP values in accordance with IPCC AR6. Biogenic emissions are reported separately. The unit of the metric is tonnes of CO2 equivalent [t CO2e]. Scope 3: CO2e emissions (total) Scope 3 emissions are generated in the upstream and down- stream stages of the value chain. For details of the BMW Group’s main categories in accordance with the Greenhouse Gas Proto- col, see ↗ Materiality of the various Scope 3 categories. Each of the reported categories is described in more detail below. The unit of the metric is tonnes of CO2 equivalent [t CO2e]. Bio- genic emissions are reported separately. Scope 3: CO2e emissions from purchased goods and services The metric describes the absolute quantity of CO2e emissions re- lated to the production of purchased goods and services which are emitted during the production of BMW Group vehicles (auto- mobiles and motorcycles). It therefore reflects Scope 3 Category 1 of the Greenhouse Gas Protocol. The following are currently not considered in this category: racing vehicles and aftersales products, as well as purchased IT cloud services and engineering or development services. A specific methodology has been developed for the BMW Group to determine CO2e supply chain emissions. Due to the absence of supplier-specific CO2e values across the entire supply chain, a model based on industry averages and, where available, sup- plier-specific data is used. This method draws upon components of ISO 14040/44 and follows common practice in preparing life cycle analyses (LCA). However, it should be noted that this ap- proach may not be directly comparable with methods or values employed by other companies. Due to the absence of data, vari- ous estimates, assumptions and average values are used to de- termine the metric. The aim is to improve the model quality for calculating the metrics over the reporting years by increasing transparency in the supply chains and by expanding the model details, while maintaining a consistent methodology. The methodology outlined in the following is used to calculate the emissions data for BMW Group automobiles. Emissions data for motorcycles produced by BMW Group is determined using a simplified calculation. BMW Group automobiles: the initial calculation of the supply chain CO2e emissions for a representative selection of vehicles is based on their bill of materials. This selection reflects the range of vehicle classes (from premium compact to luxury) and drive models (petrol, diesel, PHEV and BEV) produced during the pe- riod under review. The bill of materials is configured in such a way that it already contains engine and drive variants, along with op- tional equipment. For the representative vehicles, the CO2e emissions of all in- stalled components are calculated on the basis of their material composition and related processing steps. In each case, up to around 60,000 individual entries are evaluated per vehicle. The CO2e value of the relevant vehicle is calculated by adding up these contributions. For the vast majority of vehicle models produced that are not in- cluded in the representative vehicles, there is no individual CO2e calculation available on a bill of materials basis. A modular scal- ing calculation method has been developed to include these in the overall result: the bill of materials of the representative vehi- cles is divided into sections (modules) according to functional cri- teria, and these are assessed in terms of their total CO2e emis- sions. Vehicle derivatives that have not yet been evaluated can now be custom built using these basic components, with the components selected being determined by the specific technical features of the target vehicles, including engine type, all-wheel drive or body style. Components that do not fit are scaled from existing ones. The scaling techniques are based on calculations as well as on expert evaluations. This encompasses the scaling of detailed bodywork calculations ranging from sedans to touring models with identical engine specifications.