Form 10-K

The report presents the company's ESG framework, developed in 2022 and aligned with IAA's ESG program in 2023, and says it used the framework to establish goals and performance metrics. It reports a 2023 baseline carbon inventory covering Scopes 1, 2 and 3 using the GHG Protocol, while noting that reduction targets are yet to be established. At December 31, 2024, the company reported approximately 7,800 full-time and 890 part-time employees, a 97% safety-onboarding completion rate, and ESG oversight by the Nominating and Corporate Governance Committee.