221 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 I Identifiers Identifiers are specific characteristics or data points that are used to clearly identify a person or object and distinguish them from others. In data processing, identifiers can take various forms, such as names, telephone numbers or e-mail addresses. Incident management ↗ Incident response procedure Incident response procedure The BMW Group's incident response procedure is a structured approach to identifying, assessing and responding to security in- cidents in order to minimise potential damage and ensure the in- tegrity of IT systems. Indirect suppliers (N-tier suppliers) Suppliers who do not maintain a direct contractual relationship with entities of the BMW Group, but whose deliverables are also necessary for the manufacture of our products and provision of our services. Information Security Management System (ISMS) The BMW Group’s information security management system (ISMS) is a comprehensive framework. Its objective is to protect the confidentiality, integrity and availability of information within the Company. It is based on the international ISO/IEC 27001 standard and integrates specific requirements and best practices from the automotive industry to meet the increasing threats and regulatory requirements. Interns Persons who complete a mandatory or voluntary internship at the BMW Group as part of their studies. They are usually enrolled at a university. Investment in vocational training and further education This key figure comprises all costs incurred in the BMW Group currency in the reporting year for vocational training within the subsidiaries of the BMW Group (excluding Spotlight Automotive Ltd). This extends to personnel costs for trainers and apprentices as well as other costs and investments related to vocational training. The investments in further training are calculated for all consolidated subsidiaries of the BMW Group. This includes prep- aration and implementation costs, opportunity costs and invest- ments made in order to provide such further education. These costs also include notional depreciation, measured on the basis of inventory lists. The target is defined as absolute in accordance with ESRS. J Journalist trainee People with a temporary contract at a BMW Group company who have recently completed a university degree (usually in commu- nications or politics) and have two years of practical experience in the field of corporate communications and politics. N Non-guaranteed hours employees In addition to temporary and permanent contracts, metrics in the tables on BMW Group employees also show non-guaranteed hours employees in accordance with ESRS. This type of contract is not used by the BMW Group. According to ESRS S1-6, non- guaranteed hours employees are employed by the company without a guarantee of a minimum or fixed number of working hours. The employee may need to make themselves available for work as required, but the company is not contractually obliged to offer the employee a minimum or fixed number of working hours per day, week, or month. This category includes for example cas- ual employees, employees with zero-hour contracts and on-call workers. Number and rate of recordable work-related accidents The accident frequency rate is calculated based on the total number of accidents in the reporting year per million hours worked. Accidents are only included in the total if they result in at least one day of absence. This includes work-related accidents in the employee’s own household (accidents in the home office). Accidents that occur on the way to or from work are not included. The analysis covers accidents involving BMW Group employees, other BMW Group employees and temporary agency workers. Occupational accidents refer to work-related accidents as speci- fied by ESRS. The metric includes Spotlight Automotive Ltd. with a share of 100%. Number of closure assessments (in which the mitigation of non-conformities was confirmed) This metric refers to the closure assessments carried out at BMW Group supplier locations that are directly linked to a previ- ous initial on-site assessment. For all findings categorised as se- rious during an initial assessment (for details see ↗ Number of supplier assessments), the effectiveness of the agreed measures is reviewed on-site as part of a closure assessment. This metric considers the total number of closure assessments carried out in the reporting year and the subset of these for which it was pos- sible to confirm that the agreed measures had been successfully implemented by the supplier location. The metric is based on GRI 308-2 and 414-2. The metric includes no information on the supply chain of the Chinese joint operation Spotlight Automotive Ltd., as the BMW Group does not have this information for the reporting year. The BMW Group supports Spotlight Automotive Ltd. with the implementation and further development of management approaches and reporting structures on due diligence obligations in the supply chain.