198 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 Materiality of the various Scope 3 categories Scope 3 categories Assessment Reason for significance Reporting 2024 Purchased goods and services Significant Significant share of Scope 3 emissions, measurable and influenceable Reporting Capital goods Not significant Minor share of Scope 3 emissions No reporting Fuel and energy-related activities (not included in Scope 1 or Scope 2) Not significant Minor share of Scope 3 emissions No reporting Upstream transportation and distribution [Logistics] Not significant Minor share of Scope 3 emissions, but can be directly influenced Reporting Waste generated in operations Not significant Minor share of Scope 3 emissions No reporting Business travelling Not significant Minor share of Scope 3 emissions, but can be directly influenced Reporting Employee commuting [Employees' commuter traffic] Not significant Minor share of Scope 3 emissions, but can be directly influenced Reporting Upstream leased assets Not significant Minor share of Scope 3 emissions No stand-alone reporting, leased infrastructure is recognised within the emissions reported under BMW Group locations (Scope 1) or Electricity/heating/cooling purchased by BMW Group locations (Scope 2) Downstream transportation Not significant Minor share of Scope 3 emissions, but can be directly influenced Subsumed under Upstream transportation and distribution [Logistics] Processing of sold products Not significant Minor share of Scope 3 emissions No reporting Use of sold products [Use phase] Significant Significant share of Scope 3 emissions, measurable and influenceable Reporting End-of-life treatment of sold products [Disposal] Not significant Minor share of Scope 3 emissions, but can be directly influenced Reporting Downstream leased assets Not significant Minor share of Scope 3 emissions No stand-alone reporting. Emissions from the use of vehicles for which BMW Group is a lessor as part of its Financial Services business are allocated in full to Use of sold products [Use phase] Franchises Not significant Minor share of Scope 3 emissions, but can be indirectly influenced No stand-alone reporting; reporting planned from reporting year 2025 onwards Investments Not significant Minor share of Scope 3 emissions No reporting