239 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 Mandatory discosures pursuant to ESRS BMW Group Report 2024 Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model ↗ Climate-related impacts ↗ Procedure and methodological basis for climate-related risks and opportunities ↗ Physical climate risks ↗ Transitory climate risks and opportunities ↗ Climate resilience of the business model Disclosure requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities ↗ Physical climate risks ↗ Procedure and methodological basis for climate-related risks and opportunities ↗ Physical climate risks ↗ Transitory climate risks and opportunities E1-2 – Policies related to climate change mitigation and adaptation ↗ Climate change mitigation and adaptation as a key part of the corporate strategy E1-3 – Actions and resources in relation to climate change policies ↗ Implemented actions and metrics for a holistic approach to CO2e reduction E1-4 – Targets related to climate change mitigation and adaptation ↗ Transition plan to achieve Net Zero Emissions by 2050 E1-5 – Energy consumption and mix ↗ Efficiency measures and energy mix E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions ↗ Greenhouse gas emissions along the entire value chain ↗ Other Environmental Information E1-7 – GHG removals and GHG mitigation projects financed through carbon credits ↗ Preparing for Net Zero E1-8 – Internal carbon pricing ↗ Use of an internal carbon price to assess vehicle projects E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities n. a./phase-in ESRS E2 – Pollution Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material pollution-related impacts, risks and opportunities ↗ Impact, risks and opportunities in relation to environmental pollution ↗ Stakeholder Engagement E2-1 – Policies related to pollution ↗ Reduction of Environmental Pollution ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E2-2 – Actions and resources related to pollution ↗ Reduction of Environmental Pollution ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E2-3 – Targets related to pollution ↗ Reduction of Environmental Pollution ↗ Social and Environmental Responsibility in the Supplier Network ↗ Due Diligence in the supplier network ↗ Responsible raw material management E2-4 – Pollution of air, water and soil ↗ Reduction of Environmental Pollution E2-6 – Anticipated financial effects from pollution-related impacts, risks and opportunities n. a./phase-in