49 BMW Group Report 2024 To Our Stakeholders Combined Management Report Group Financial Statements Responsibility Statement and Auditor’s Report Remuneration Report Other Information Overview of the BMW Group PERFORMANCE INDICATORS AND PERFORMANCE MANAGEMENT 1 The BMW Group’s strategic targets are derived from the findings of the ↗ Environmental Analysis in an ongoing strategic process and subsequently translated into a system for measuring perfor- mance ↗ Cornerstones of the Strategy. The resulting target system is therefore a key instrument for anchoring strategy throughout the Company. For corporate management purposes, the strategic targets are backed by effective performance indicators. Long-range corporate planning for the Company as a whole and its segments is geared towards the structure of the BMW Group target system. In this way, the targets set out in the planning are regularly compared with the BMW Group’s strategic goals. Once approved by the Board of Management and the Supervi- sory Board, the target amounts decided upon within the strategic target system become the basis of planning for the current re- porting year and for the target agreements with BMW Group managers and the members of the Board of Management ↗ Remuneration Report. The following summarises the key perfor- mance indicators defined in DRS 20, which also form the basis for performance management in the BMW Group. From financial year 2025, the key performance indicators will be adapted to the newly defined strategic targets as regards carbon equivalent emissions. The absolute values will consequently be used as performance indicators in millions of tonnes of carbon equivalent emissions for Scope 1, Scope 2 and Scope 3 (supply chain and use phase), replacing the values per vehicle ↗ Path to achieving the CO2e reduction targets in 2030. Carbon emissions from the new EU vehicle fleet will remain a key performance indicator due to statutory requirements. These will, however, no longer be con- sidered the most important performance indicator in light of the new overarching indicator for Scope 3 emissions. Group — Profit before tax (EBT) — Number of employees at the end of the year — Share of women in management positions (in %) — Carbon equivalent emissions for Scope 1 and 2 (in millions of tonnes CO2e; from 2025)2 Automotive segment — Profit before financial result as a percentage of revenues (EBIT margin, in %) — Return on capital employed (RoCE, in %) — Deliveries (in units) — Share of all-electric automobiles in deliveries (in %) — Carbon equivalent emissions for Scope 3 (purchased goods and services, transport logistics, use phase; in millions of tonnes CO2e; from 2025)3 — Carbon equivalent emissions from the BMW Group loca- tions for Scope 1 and 2 per vehicle produced (in tonnes; until 2024) — Carbon emissions of the new EU vehicle fleet (in g/km; until 2024) Motorcycles segment — Profit before financial result as a percentage of revenues (EBIT margin; in %) — Return on capital employed (RoCE, in %) — Deliveries (in units) Financial Services segment — Return on equity (RoE) in % 1 This section contains disclosures in line with ESRS 2 SBM-1.40e)-g); 42a)-c). 2 Excluding locations where the Group does not have operational control, including biogenic emis- sions. 3 Only includes automobiles.