158 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 Operating expenditure Financial year 2024 2024 Substantial contribution criteria DNSH criteria ("Does not significantly harm") 2023 Code(s)1 OpEx Proportion of OpEx2 Climate change mitigation Climate change adaption Water Pollution Circular economy Biodiversity Climate change mitigation Climate change adaption Water Pollution Circular economy Biodiversity Minimum safeguards Proportion of Taxonomy aligned (A.1) or eligible (A.2) OpEx Category enabling activity Category transitional activity Economic activities in € million in % Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N Y;N Y;N Y;N Y;N Y;N Y;N in % E T A . T A X O N O M Y - E L I G I B L E A C T I V I T I E S A.1 Environmentally sustainable activities (Taxonomy-aligned) Manufacture of low carbon technologies for transport CCM 3.3; CCA 3.3 2,125 32.0 Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 30.9 E Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5; CCA 6.5 21 0.3 Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 0.2 T OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) 2,146 32.3 32.3% 0% 0% 0% 0% 0% Y Y Y Y Y Y Y 31.1 Of which enabling 2,125 32.0 32.0% 0% 0% 0% 0% 0% Y Y Y Y Y Y Y 30.9 E Of which transitional 0 0.0 0% Y Y Y Y Y Y Y 0.0 T A.2 Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL Manufacture of low carbon technologies for transport CCM 3.3; CCA 3.3 4,206 63.4 EL EL N/EL N/EL N/EL N/EL 65.1 Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5; CCA 6.5 284 4.3 EL EL N/EL N/EL N/EL N/EL 3.8 OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) 4,490 67.7 68.9 A. OpEx of Taxonomy-eligible activities (A.1+A.2) 6,636 100.0 100.0 B . T A X O N O M Y - N O N - E L I G I B L E A C T I V I T I E S OpEx of Taxonomy-non-eligible activities 0 0.0 Total 6,636 100.0 1 With reference to Annex II of Delegated Regulation (EU) of 27 June 2023 (EU 2023/2486). 2 Taxonomy-aligned share of operating expenditure per economic activity is 33.6% for CCM 3.3 and 6.9% for CCM 6.5, ↗ Voluntary additional information on Taxonomy-aligned share per economic activity.