Weaver's 2024 ESG Report

Material Topics

Ethics Independence and Conflicts of Interest Management

Data Privacy and Cybersecurity

ABOUT THIS REPORT

Weaver and Tidwell, L.L.P. (Weaver), a national accounting and consulting firm, published this, its first ESG Report, on September 30, 2024. This inaugural report aims to provide a transparent view of long-standing and new commitments around environmental, social and governance (ESG) matters. Weaver firmly believes in corporate accountability but also recognizes the sensitive nature of financial data.

As a privately held firm, Weaver does not publicly disclose financial statements; therefore, the scope of this report is limited to our sustainability performance, social impact efforts and governance practices.

Our approach to ESG reporting started with surveying our stakeholders to identify the topics that are the most meaningful across the business and value chain. Through that assessment, we determined that the data disclosures relevant to our business aligned best with the following established frameworks and guidelines:

Global Reporting Initiative (GRI)

Sustainable Accounting Standards Board (SASB)

Task Force on Climate-Related Financial Disclosures (TCFD)

United Nations Sustainable Development Goals (UNSDG)

By mapping to these frameworks and standards, we ensured that communication to our stakeholders reflects comprehensive and comparable information. We carefully selected the reporting standards, as this report lays the foundation for future endeavors.

While this is Weaver’s first formal report, our commitment to responsible practices has been ingrained in our business for years. As we continue this journey, we remain committed to evolving our strategies, while balancing market demands and our internal goals.”

– John Mackel, CEO and Managing Partner

The 2024 ESG Report is based on operations of the Weaver consolidated entity, which is consistent with our financial reporting. It is based on activities for the fiscal year ended May 31, 2024, unless otherwise stated. The disclosures have not been externally verified. As Weaver intends to report on an annual basis, we will continuously evaluate our methodologies and processes to enhance the quality and results over time.

For any questions regarding the contents covered in the 2024 ESG Report, please email ESG@weaver.com.

LETTER FROM THE CEO

As a future-focused firm, we pay careful attention to the emerging trends and variables affecting businesses today and consider the potential future impact. We are not only charged with being stewards for Weaver, but also guiding our clients and the communities we operate in.

Although this is our inaugural report, Weaver is not new to the principles of ESG. They have been a part of our model since inception and have been exhibited in our philanthropic efforts through channels like the Weaver and Tidwell Private Foundation, policy commitments to a fair and safe work environment, and responsible practices like operating in green-certified buildings. For more than 16 years, Weaver has offered services that support compliance for clients in the energy industry. Through our team’s deep knowledge and experience, we support our clients in meeting regulatory compliance requirements and advancing their sustainability goals.

Weaver recognizes the growing importance for companies to provide a 360-degree view of their business, so constituents can make informed decisions. Therefore, we have dedicated resources to growing our sustainability efforts by hiring an in-house Director of ESG and Sustainability to lead the program. This is a significant achievement toward advancing our ESG goals and demonstrating our commitment to responsible business practices. Our internal efforts underscore Weaver’s alignment with sustainability as a rapidly evolving business consideration. Externally, we have built a comprehensive team equipped to support our clients in tackling the reporting regimes and stakeholder expectations.

As we reflect on our FY 2024 performance, we are most proud of the hallmark programs created to promote, educate and uplift our team members. Weaver’s people-centric culture has led us to establish various avenues to help employees succeed at their career and personal development goals. In addition, our dedication to ESG extends beyond our own operations to the communities where we operate. We understand that businesses have a profound impact on the world around us, and we strive to be a force for good.

$250K

Through the Weaver and Tidwell Private Foundation, we contributed approximately in charitable donations in FY 2024.

Additionally, our employees participated in numerous projects throughout the year to support our communities and those in need.

Weaver's Managing Partner and CEO, John Mackel, meets with a fellow Houston partner who recently retired, Mark Lund.

Key to Weaver’s growth in FY 2024 were two pivotal acquisitions: a California-based firm, which contributed a full year of financial activity, and an East Coast firm, which provided partial-year results to our financial performance. Although this year’s revenue increase is partially attributable to these acquisitions, our strategy remains focused on promoting sustained organic growth through FY 2025. Looking ahead, we are positioning Weaver to provide the market with tools and resources for navigating ESG challenges. We have extensive industry experience that allows us to craft customized solutions for today’s

issues and anticipate issues on the horizon. Weaver’s nimble, approachable service delivery allows us to collaborate with clients to address a growing list of complex needs, including artificial intelligence guardrails, supply chain disruptions and emerging ESG regulations and scoring indexes.

In conclusion, ESG is a business imperative that has taken its place in the market as a value driver and risk indicator. By embracing ESG principles, Weaver provides an increased level of transparency to our stakeholders and contributes to a more sustainable future.

John Mackel CEO & Managing Partner Weaver

Watch Weaver’s CEO and Managing Partner, John Mackel, talk about the recent Buchbinder transaction.

Watch leaders in the Pasadena office, which came to Weaver through the acquisition of HKG, talk about the what makes the firm’s culture in Pasadena special.

WEAVER BUSINESS OVERVIEW

Established on the principles of professionalism and high ethical standards, Weaver takes immense pride in delivering exceptional services to our clients. With a strong national presence, we offer our clients convenient access and the advantage of tapping into our extensive industry-specific and regional experience.

Weaver is a national accounting and consulting firm founded in 1950. With 20 strategically located offices spanning coast to coast and a workforce of more than 1,600 team members, including 1,350 client-serving professionals, our clients benefit from a diverse range of experienced professionals across various disciplines. This breadth of knowledge enables us to offer comprehensive solutions and insights that cater to our client’s specific goals. What sets us apart is our ability to be collaborative and adapt quickly to our clients' evolving needs. We combine agility with industry presence to deliver prompt response times, cutting through bureaucratic hurdles.

Weaver’s team members are encouraged to explore process improvements, emerging ideas and new technologies to keep us at the leading edge of business. Although we possess deep industry knowledge, we remain humble,

recognizing that there is always more to discover and learn. Our commitment to humility extends to our service delivery as well. Every client, regardless of their size or industry, receives the same level of respect, attention and dedication to their success. We listen intently, seeking to truly understand their needs, and work collaboratively to develop tailored strategies that align with their vision.

We offer all facets of business support, from ensuring compliance with regulations to enhancing operational efficiency. We meet a wide range of service needs, and our personalized approach enables our clients to achieve sustainable growth and success. Together, we navigate challenges, seize opportunities and create innovative pathways that drive results.

INDUSTRY AFFILIATIONS

Our team of professionals is actively involved in various esteemed organizations, primarily the American Institute of Certified Public Accountants (AICPA). We follow the rules and standards set by the AICPA, ensuring that we maintain the highest levels of professionalism and integrity in our business practices. This includes everything from preventing conflicts of interest to adhering to the specific requirements for performing financial statement audits.

Our professionals are also members of numerous state-level CPA societies across the U.S. These memberships allow us to stay connected with local networks and up-to-date with regional nuances and industry developments.

As part of our dedication to serving international clients, Weaver is proud to be a part of two worldwide networks of firms: Allinial Global and TIAG. These networks provide us with valuable

resources to tap into for support around the globe. By leveraging these networks, we can call upon other firms as needed to provide localized services in hundreds of countries.

CORE VALUES

At Weaver, our core values serve as our non-negotiable guiding principles and act as a north star for our everyday interactions. Recognizing the importance of driving our firm forward, we embarked on a journey several years ago to refresh our core values. Our goal was to ensure they authentically reflected our identity and aspirations. It was imperative for us to establish values we could wholeheartedly embrace and use as a measure of our actions. We believe these values truly set us apart.

Our values were developed organically – born from the foundation of healthy habits within our workplace culture and enhanced through an initiative spearheaded by Weaver’s Culture Committee. The committee collaborated closely with partners and leaders across the firm to ensure a comprehensive approach that included extensive brainstorming sessions that spanned several weeks. Together, we crafted messages that highlighted our strengths, encapsulated our culture and articulated our future aspirations. Our eight core values are shown below.

Take initiative.

Lead. Always think about how we can improve.

Do work you’re deeply proud of, as if Weaver were your business.

Act with integrity, no matter what.

Strive to transcend client expectations, always

Be adaptable and innovative in all that you do.

Respect everyone for who they are and what they contribute, no matter what.

Help each other succeed at work and in life.

Keep perspective: be passionate and diligent, and have fun

To celebrate the profound impact of these values, we established the prestigious Core Value Awards (CVA) to honor employees who exemplify our values and serve as exceptional role models in putting them into practice. These awards emphasize the impact our core values have on our organization, our people and our clients.

Watch leaders across the firm reflect on our core values and how we live them at Weaver each day.

Watch some of Weaver’s 2023 CVA winners describe what it means to receive this prestigious recognition.

MISSION

Working collaboratively with each other and our clients, Weaver solves the most challenging accounting, regulatory and business issues. We bring a human element to the world of numbers and complex regulations, which includes creating a supportive workplace culture where we strive for excellence together.

VISION

Weaver strives to be the best accounting and consulting firm in the country for our people and our clients while celebrating and extending our collaborative, innovative culture.

VALUES

Our goal is to balance high development with high performance to meet the long-term goals for each individual, team, and our firm, and every person that plays a part. Our core values drive everything we do the way we work, the way we operate and the way we serve our clients.

Weaver's Houston Office | Image Source: Corgan

INDUSTRIES

Industrial & Consumer Products

Consumer Products

Hospitality & Entertainment

Food & Beverage

Industrial Products

Financial Services

Alternative Investments

Banking

Insurance

Private Equity

Health Care

Life Sciences

Patient Care (Providers)

Infrastructure & Development

Construction

Real Estate

Transportation & Logistics

Natural Resources,

Renewable Energy & Utilities

Energy Evolution

Oil & Gas

Renewable Fuels

Public Sector

Government

Higher Education

Not-for-Profit

Technology & Innovation

Blockchain & Digital Assets

Technology

SERVICES

Assurance Services

Audit

Review & Compilation

Agreed-Upon Procedures

Employee Benefit Plan Audit

SOC Reporting

Attestation

IFRS Assessment & Conversion

Tax Services

Federal Tax

Fixed Asset Advisory

International Tax

Motor Fuels & Excise Tax

Private Client

State & Local Tax

Tax Credits & Incentives

Tax Provision

Governance, Risk & Compliance

Risk Advisory

IT & Cybersecurity Consulting

Advisory Services

Accounting Advisory

Asset Management Consulting

Commodity Trading Consulting

Digital Transformation & Automation

Energy Compliance

ESG & Sustainability

Forensics & Litigation

Government Consulting

IT Advisory

Risk Advisory

Management Consulting Services

Transaction Advisory

Valuation

OFFICE LOCATIONS

West

Los Angeles, California

Manhattan Beach, California Pasadena, California

Sacramento, California

San Diego, California

Woodland Hills, California

Portland, Oregon

East

Jericho, New York

Little Falls, New Jersey

New York City, New York

Washington, D.C. Metro

Central

Austin, Texas

Dallas, Texas

Fort Worth, Texas

Houston, Texas

Midland, Texas

San Antonio, Texas

The Woodlands, Texas

Oklahoma City, Oklahoma

Lafayette, Louisiana

Weaver’s industry-focused, client-centric approach has paid off for our clients – and garnered our firm national recognition.

PROFESSIONAL AFFILIATIONS

Weaver prides itself on meaningful engagement through membership and participation in hundreds of industry and professional regulatory agencies, associations, chambers of commerce, councils, coalitions and much more. Below are some of Weaver’s affiliations where the firm and/or individual professionals participate on an ongoing basis.

Advanced Biofuels Association (ABFA)

AICPA Employee Benefit Plan Audit Quality Center

AICPA Governmental Audit Quality Center

AICPA Private Companies Practice Section

Allinial Global

Alternative Investment Management Association

American Bar Association and Various Local Associations Throughout the U.S.

American Biogas Council (ABC)

American Institute of Certified Public Accountants (AICPA) and State CPA Societies Throughout the U.S.

Association for Corporate Growth (ACG) –101 Corridor, Houston, Los Angeles, Central Texas and Dallas/Forth Worth

Association of Certified Fraud Examiners (ACFE)

Association of College & University Auditors (ACUA)

Association of School Business Officials (ASBO) – Texas and California

Center for Plain English Accounting

Chambers of Commerce – Dallas Regional Chamber, Greater Houston Partnership, Fort Worth, Midland, Odessa and Oklahoma

City Chambers of Commerce

Chartered Institute of Management Accountants (CIMA)

Construction Financial Management Association (CFMA) –

Houston and Dallas/Fort Worth

Council of Petroleum Accountants Societies (COPAS)

Financial Executives International (FEI) –Dallas/Fort Worth, Houston and San Antonio

Government Finance Officers Association (GFOA), GFOA of Texas (GFOAT)

Healthcare Financial Management Association (HFMA) – Texas and California

Institute of Internal Auditors (IIA)

International Foundation of Employee Benefit Plans

Low Carbon Fuels Coalition

National Association for Industrial and Office Parks

Public Company Accounting Oversight Board (PCAOB)

Southwest Benefits Association

Texas Association of State Systems for Computing and Communications (TASSCC)

The Employee Stock Ownership Plan (ESOP) Association – California/Nevada, Northwest, Rocky Mountain, Texas and Oklahoma

The International Accounting Group (TIAG) Urban Land Institute (ULI)

Women’s Energy Network (WEN)

FY 2024 HIGHLIGHTS

ENVIRONMENTAL

Calculated Baseline GHG EMISSIONS

Scope 1

Scope 2

Of Leased Office Buildings have ENERGY STAR or LEED CERTIFICATION

High Scores from Our Employees GOVERNANCE Average Remuneration

Agree that Weaver is actively working to ensure that people of all cultures and backgrounds feel welcome

Feel accepted by co-workers

LAUNCHED Inaugural ESG Report

Issued Cybersecurity AI GUIDELINES

SUSTAINED PREVENTION of IT or Cybersecurity Breaches (no known breaches)

PERFORMED

Physical Climate

Risk Analysis

$250K Multicultural Team THAT SPEAKS MORE THAN 30 LANGUAGES

Amount Donated to Charitable Organizations Through the Foundation in FY 2024

Achieved 100% of Employees Completing Training on Firm Policies Accomplished 29% Year-Over-Year Revenue Growth

COMPLETED a Gap Analysis for ISO Certification with Our IT Team and a Third-Party Provider

CLIENT SATISFACTION SURVEY RESULTS

Weaver’s client satisfaction surveys are the ideal place for clients to provide their feedback to us. From overall client service to the knowledge of the project team to how we can improve their experience working with us, we ask our clients a range of questions to help us assess how we’re doing. We take this process seriously, and the feedback we receive is very important to us. Our commitment to client service excellence shows in our results.

Weaver’s firmwide Net Promoter Score, which is the primary indicator the firm uses to measure client satisfaction, is as follows:

NET PROMOTER SCORE

WHAT OUR CLIENTS SAY

We often receive comments on our client satisfaction surveys. Here are some of the things our clients say about Weaver:

I’m pleased with our team of auditors. They’re pleasant to work with, efficient, courteous and professional. When I have a question, they take time to explain the answer. If they don't know the answer, they research and get back with me.”

The Weaver team is professional and diligent in meeting our audit timelines. I appreciate their willingness to have discussions throughout the year on any new requirements which is helpful, and their response time on questions is always prompt.”

9.3

10 9 7

If a client rates us a 9 or 10, they’re very likely to recommend Weaver

Weaver's professionals are very helpful and a pleasure to work with.”

The standard of knowledge and professionalism is unparalleled.”

APPROACH TO MATERIAL TOPICS

At Weaver, we consider our team members and clients to be our primary stakeholder groups with regard to impact and financial materiality. We actively engage with both groups on a regular basis as part of our standard business operations. To effectively involve stakeholders in a quantitative assessment of ESG topics, we conducted an ESG materiality assessment survey in 2024 to develop our approach.

As a starting point, a comprehensive list of topics was chosen based on industry standards, peer benchmarking, market research and review of internal needs engagement proposals. To enhance the process, a rigorous mapping exercise was conducted to align these topics with the commonly used ESG reporting frameworks: Global Reporting Initiative (GRI) , Sustainability Accounting Standards Board (SASB) and Task Force on Climate Related Financial Disclosures (TCFD). This was a fundamental

step in ensuring that the focus areas reflected our strategic objectives and stakeholder interests.

Participants for the assessment were determined by their roles within the organization and their familiarity with Weaver’s ESG matters. Our selection parameters ensured that the process yielded authentic, accurate and comprehensive results that reflect diverse perspectives and interests across the firm.

We assessed stakeholders within our value chain through the materiality assessment survey and thoroughly examined the landscape of ESG reporting frameworks to select those best suited to our report’s scale and scope. The GRI framework, being the most widely used, was adopted to provide broad coverage and ensure consistency across industries by aligning the firm’s activities with GRI topics. In addition, we used SASB’s industry-specific topics to address issues directly relevant to the firm’s operations. Finally, alignment with TCFD facilitated comprehensive environmental disclosures and strategies.

Based on the results of Weaver’s ESG materiality assessment survey, we selected the highest-ranked topics to focus on in our 2024 ESG Report. To add a final validation to our process, we ensured that the selected topics aligned with the United Nations Sustainable Development Goals (UNSDGs). We are aligning with the UNSDGs because of their relevance to both social challenges and global sustainability efforts.

The following graph summarizes the results of this assessment with material topics grouped at the top right:

Weaver’s 2024 ESG Materiality Assessment

MATERIAL TOPICS

CYBERSECURITY

The practice of protecting systems, networks and programs from digital attacks.

DATA PROTECTION

The process of safeguarding important data from corruption, compromise or loss and providing the capability to restore data to a functional state should something happen to render the data inaccessible or unusable.

DATA PRIVACY

The practice of protecting confidential or sensitive corporate, client and individual data, such as financial information, personal identifiers and intellectual property, to meet regulatory requirements, protect confidentiality and guard against unauthorized changes to the data.

CLIENT SATISFACTION

A measurement that determines how happy customers are with a company’s products, services and capabilities. Customer satisfaction information, including surveys (e.g., Net Promoter) and ratings, can help a company determine how to best improve or change its products and services.

BUSINESS ETHICS

Appropriate business policies and practices regarding arguably controversial subjects. Potential issues include corporate governance, insider trading, bribery, discrimination, social responsibility and fiduciary responsibilities.

REGULATORY RISK / COMPLIANCE RISK MANAGEMENT

Regulatory risk is the risk that a change in laws and regulations will materially impact security, business, a sector or a market. Managing regulatory risk involves strategic thinking as well as careful monitoring of public opinion and the regulatory process in a business's sector. Compliance risk, on the other hand, involves knowledge of existing laws and regulations and a systematic approach to verifying that the company complies with all of them.

Although environmental topics are notably absent from the material topics list, they are captured and assessed through the climate risk analysis process, guided by the TCFD framework. This approach allows us to address all critical areas of sustainability and maintain a holistic view of our impact.

In addition to using the three frameworks, we reviewed our priorities against the global objectives outlined in the UNSDGs to identify positive benefits for society at large. By addressing critical areas such as Gender Equality (SDG #5) and Decent Work and Economic Growth (SDG #8), we ensure that our initiatives generate significant value both within our organization and for the broader community.

UNITED NATIONS SUSTAINABILITY DEVELOPMENT GOALS

TOPIC

Cybersecurity, Data Privacy & Data Protection

Client Satisfaction

Business Ethics & Regulatory Risk Management

MATERIAL

STAKEHOLDER ENGAGEMENT

Weaver has always stood apart for its transparency, both internally and externally. Our people-first culture is built on open communication with team members, clients and communities. This commitment is reflected in the wide variety of channels described to the right, which include many opportunities to share insights. In developing opportunities for mutual learning with our stakeholders, we make a conscious effort to engage with diverse communities across a wide range of locations through the firm’s internal and digital channels. This list includes our stakeholders and some of the ways we engage with them.

CLIENTS

Client Satisfaction Surveys

Continuing Professional Education

Events, Including Regulatory, Legislative and Industry Updates

Participation in Industry Associations

Thought Leadership (Articles, Podcasts, Webinars, Videos)

Website (weaver.com)

Social Media (LinkedIn, Facebook, YouTube)

ESG Report

EMPLOYEES

Annual State of the Firm Meetings

Firmwide Town Hall Meetings

Service Line Town Hall Meetings

Coaching

Learning and Development Trainings

Volunteering

Recurring Practice and Industry Meetings

Impact Teams

(Identity Groups and Special Interests)

Inspire Employee Growth and Inclusion Program

Psychological Safety Meetings

Recruiting Events

PARTNERS

Partner Meetings

Annual Partner Retreats

Practice Group Briefings

Departmental Retreats, Summits and Meetings

PEERS

Conferences

Industry Associations

Peer Reviews

COMMUNITIES

Expand the Reach

(Learn more about this program on pages 50-52)

Association of Latino Professionals for America (ALPFA)

Weaver and Tidwell Private Foundation

ESG MANAGEMENT

Weaver is a privately held partnership that operates under the leadership of a Chief Executive Officer and an Executive Committee, which is composed of five selected partners with three-year terms. Committee members are responsible for charting the direction and policies of the firm, making strategic investments that fuel growth and cultivate opportunities.

The Executive Committee, along with the firm's Chief Operating Officer and Chief Risk Officer, are responsible for managing the firm's overall business affairs. Their key responsibilities include setting priorities, evaluating risks and monitoring progress toward objectives. In these efforts, they draw on extensive experience, professional knowledge and industry resources to execute the firm’s annual strategic plan. Additionally, they oversee quality control and risk management, technology and innovation, and technical support.

Weaver operates under an industryfocused model led by three National Practice Leaders who foster culture and talent, enhance financial

performance and strive for market leadership. They also coordinate with other practice leaders to promote and integrate aligned services across the firm. By prioritizing these critical aspects of our business, our National Practice Leaders pave a clear path toward realizing our vision for strategic and sustainable growth.

In 2023, Weaver hired a Director of ESG and Sustainability to lead the firm’s internal ESG initiatives and deliver services to clients. Reporting to the National Strategy Leader, this director is accountable to the COO for ESG matters.

ESG STEERING COMMITTEE

In our firm, leadership transcends titles — it's about building partnerships to navigate toward a sustainable future. The COO provides the highest level of oversight and direction for our ESG-related endeavors, ensuring integration into our core business strategies. Recognizing the necessity of cross-functional collaboration, select operations and practice leaders actively participated in planning meetings and data collection exercises for the annual ESG Report, bringing diverse knowledge and experience to the table. Their involvement allowed all corners of the business to have a voice, which enhanced buy-in and ownership across the organization. We have also engaged an ESG steering committee composed of representatives from various departments to champion the development and deployment of ESG strategies related to the firm’s material topics.

Ashly Pleasant, CCIM

Director of ESG and Sustainability

Provides guidance on ESG best practices, benchmarks and industry trends

David Rook, CPA

Chief Operating Officer

Ensures ESG initiatives align with business objectives

Demetrice Branch

Chief People Officer

Provides insights on employee-related matters such as diversity, equity and inclusion and employee engagement

Alyssa

Martin, CPA

National Strategy Leader

Represents the voice of clients and ensures ESG initiatives align with client expectations

Laura Roman, CPA

Partner-in-Charge, National Tax Office; Weaver and Tidwell Private Foundation Chair

Manages the firm's community engagement, philanthropic and social impact initiatives

Dana Burris

Director of Operations

Collaborates with landlords and vendors to gather data from our operations and related sustainability practices within our leased portfolio, encompassing utilities, travel and smart design features

Frank McElroy, J.D.

General Counsel and Chief Risk Officer

Advises on legal implications of ESG efforts, including reporting disclosures and assists the ESG steering committee with assessing identified ESG-related risks

THOUGHT LEADERSHIP

Weaver educates its operations and practice leaders on the latest ESG matters through internal industryfocused presentations and clientfacing thought leadership content published on the firm’s website, including webinars and articles.

COSO Releases New Guidance for Internal Controls Over Sustainability Reporting

SEC Climate Disclosure Requirements Webinar

New York Local Law 97 is in Effect: Are Your Buildings Compliant?

California to Require Disclosure of Greenhouse Gas Emissions and Climate-Related Financial Risk

EU Carbon Tariff Decoded –Key Insights for U.S. Manufacturing Companies

More Data: How to Meet Demands for Increased Sustainability Reporting

SEC Proposes Better ESG Disclosure for Investment Funds

ENVIRONMENT

The global community has mobilized to reduce greenhouse gas emissions, widely recognized as the primary driver of climate change, and corporate activities have played a major role in humanity’s impact on the climate.

Companies of all sizes are taking the call to action seriously by measuring their carbon footprint, setting emissions reduction targets and reporting progress. Heavy emitting industries like energy, transportation and real estate have faced both market expectations and regulatory demand to implement and report climaterelated and other ESG metrics.

IN OUR BUSINESS

As we present Weaver’s inaugural ESG Report, it is important to acknowledge that our organization has been actively promoting ESG practices for years. We have made deliberate efforts to gather and evaluate data that substantiates our commitment to ESG initiatives. In 2021, Weaver embarked on its sustainability journey by conducting a comprehensive mapping exercise, aligning our ESG-related business activities with the universally recognized GRI standards, particularly

the Universal Standards (GRI 101, 102 and 103). To strengthen those endeavors, a gap assessment was performed by reviewing our data, processes and resources against the requirements. The findings from those exercises, combined with the materiality assessment survey, enabled us to develop a programmatic path to reporting progress.

Weaver's Houston Office | Image Source: Corgan

We lease our office spaces and rely on our partnership with landlords to promote sustainability best practices. Our office leases are the primary services in our operations with material environmental impact. With that in mind, Weaver places high importance on modern and energy efficient characteristics when sourcing locations, preferably validated by green building certifications. In particular, buildings equipped with energyefficient HVAC systems, renewable energy sources, water conservation measures and efficient lighting align with our sustainability roadmap.

of our offices have a recycling program of our offices have been awarded Energy Star or LEED certification 85% 75%

Leveraging the eco-friendly features and best practices put in place by our landlords acts as a powerful catalyst for furthering our ESG goals. By integrating these sustainable initiatives into our operations, we reduce our environmental footprint and contribute to the broader effort of combating climate change.

Weaver's Dallas Office

Our office in DALLAS, TEXAS represents our updated prototype for sustainable design and comfort for our employees. Standard features include the following:

LEED

Silver Certification

Onsite Electric Charging Stations

Rainwater Collection Cisterns Green Communal Space Including an Eco-friendly Green Roof

50%

This high-performance property is also part of a public-private coalition building projects committed to REDUCING ENERGY USE BY below baseline by 2030.

Weaver's Dallas Office | Image Source: Corgan

GREENHOUSE GAS EMISSIONS

Greenhouse gas emissions is a material topic for many companies due to the implications for public health and the environment. At Weaver, we have placed a strong emphasis on addressing this issue by developing robust processes for baselining our carbon footprint across Scope 1 and Scope 2 emissions.

To ensure the accuracy and thoroughness of our emission data, we engaged a team of engineers to perform calculations in accordance with the GHG Protocol methodology and conducted a detailed analysis. We approached this task with the same rigor and precision as we would for a regulatory compliance engagement. In fact, since 2008, Weaver’s Energy Compliance Services practice has been reporting emissions to the Environmental Protection Agency (EPA), supporting our clients’ compliance with the Clean Air Act.

Weaver’s extensive experience and knowledge in this highly technical field gives us the confidence to attest to the accuracy of our emissions data.

SCOPE 1 EMISSIONS

Defined as direct emissions resulting from owned or operated activities. For Weaver, Scope 1 emissions consist of gas burned on site for heating office space. Weaver does not manufacture products or own vehicles that would contribute to Scope 1 emissions.

SCOPE 2 EMISSIONS SCOPE 3 EMISSIONS

Defined as indirect emissions sourced from utility providers. Weaver's Scope 2 emissions consist of energy consumed at our offices, including heating, cooling and steam.

Defined as all other indirect emissions, such as energy consumed as a result of employee travel. Weaver did not include Scope 3 emissions in its baseline inventory, but efforts are underway to enable reporting on this scope in the future.

IN OUR PRACTICE

As an accounting and consulting firm, we have a relatively low environmental impact but recognize the importance of stewarding sustainability in our business. Our ability to drive change through our practice lines offers the biggest potential to help the environment. Weaver offers comprehensive service offerings to help our clients across all industries achieve their ESG goals at all stages. Our team includes engineers, auditors, process consultants and former heads of sustainability reporting for leading organizations.

ENVIRONMENTAL STRATEGY

Identify, gather, aggregate and produce complete and accurate climate risk data and sustainable best practices

GREENHOUSE GAS (GHG) EMISSIONS REPORTING

Emissions process assessments, process improvement, emissions modeling and decarbonization strategies

ESG INVESTING

Manage the changing investment landscape with consulting services for ESG due diligence considerations

ASSURANCE

Address ESG reporting risks and bolster the level of confidence in reporting those metrics

ESG STRATEGY & LEADERSHIP

Establish an ESG roadmap and determine initiatives needed to meet ESG goals

GOVERNANCE

Assess processes for identifying, gathering and producing reliable information for ESG reports

TAX CONSIDERATIONS

Support organizations in building and understanding the implications of a sustainable tax strategy with tax credit incentives

ESG REPORTING

Support companies of all sizes with their ESG reporting and disclosure program

SUSTAINABILITY SPOTLIGHT

THE CLIENT THE PROCESS

A public hospitality and facilities services company with 2022 ANNUAL REVENUES of

$500M

THE CHALLENGE

Develop a COMPREHENSIVE ESG STRATEGY emphasizing sustainability and responsible business practices in accordance with stakeholder expectations.

Weaver initiated a consulting project with the client by aligning the company’s goals and objectives with industry standard ESG frameworks using a series of assessments. Through rigorous market benchmarking exercises and interviews, Weaver identified key sustainability reporting topics crucial to the client's strategy.

The engagement also included the development of repeatable processes and controls. Weaver facilitated the implementation of verifiable data collection mechanisms, ensuring accuracy and reducing the risk of misreporting key performance indicators and making misstatements. This process established the foundation for the creation of a comprehensive sustainability report and a dedicated webpage, enhancing the client's transparency and credibility.

THE DELIVERABLES

Facilitate and deliver a materiality assessment to identify relevant and material sustainability reporting topics

Perform validation exercises to promote investor-grade reporting

Perform gap assessment of data and information sources

Align the criteria in GRI with results from the materiality assessment, benchmarking exercise, company processes and available data to determine roadmap for sustainability reporting and website

Review and reconcile source data to ESG information for the sustainability report

Map initiatives to align with established frameworks

Develop templates, processes and control activities to drive verifiable, complete and accurate data repeatable for future reporting cycles

THE RESULTS

The client not only gained a strategic ESG roadmap for long-term sustainability but also successfully implemented repeatable processes and controls. This ENABLED THEM TO DELIVER INVESTOR-GRADE REPORTING aligned with GRI, an established ESG framework.

CLIMATE RISK

In our continued efforts to address climate-related challenges, Weaver established a robust process for measuring our carbon footprint and conducted a comprehensive physical climate risk analysis. This analysis was informed by the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD).

We carefully evaluated the locations of our offices to assess their exposure to climate-related impacts. Our assessment focused specifically on appraising the risk posed by natural disasters such as severe heat, droughts, floods and coastal inundations. To quantify the risk level, we utilized risk scores provided by the Federal Emergency Management Agency (FEMA), ranging from 0 to 100. These indicators aided us in understanding the potential vulnerabilities and resilience of our office locations to these climate-related hazards.

The analysis revealed that a significant percentage of our leased offices are situated in locations with very high-risk scores.

Physical Climate Risk Scores

Weaver's Fort Worth office

Physical Climate Risk Scatter Plot

3

5

6 NYC – Bryant

7

8

We also conducted an analysis of the varying levels of exposure across our office locations in relation to the respective employee count. Our findings indicated that our Texas locations are particularly vulnerable in terms of both hazard risk and the population of employees affected.

This information guides our prioritization of mitigation and resilience efforts, directing our resources where they are needed most. We aim to minimize the potential impacts of extreme weather hazards on our operations and prepare for the challenges posed by climate risk. This analysis serves as the foundation for our ongoing commitment to manage climate risks and safeguard Weaver’s operations.

In addition to acute risks related to weather hazards, Weaver is exposed to chronic risks stemming from gradual changes in climate, including shifts in precipitation patterns, rising average temperatures and rising sea levels. These changes can potentially impact employees’ preferences for where they choose to reside, necessitating adjustments in our

resources. To assess the potential effects of sea-level rise, we conducted an evaluation of our leased offices through 2050. The results of this evaluation indicate that none of our leased offices are projected to be situated below the tideline by 2050. Moving forward, our goal is to develop targeted mitigation strategies and resilience plans specifically tailored to our most vulnerable locations.

In accordance with the TCFD recommendations, Weaver assessed potential future warming scenarios using Representative Concentration Pathways (RCPs) and Shared Socio-economic Pathways (SSPs) to evaluate the potential impact on extreme weather events by the year 2100. The TCFD Index includes disclosure of the risks and opportunities associated with the high emissions pathway (SSP 5-RCP 8.5) and the low emission pathway (SSP 1-RCP 2.6). It is important to note that in all scenarios, global warming is expected to persist through the near-term period ending 2040, underscoring the significance of climate risk analysis.

CONTRASTING CLIMATE SCENARIOS

In a business-as-usual (high emissions) scenario, where economic growth takes precedence over environmental concerns, the risks would escalate for both our clients, across industries and for Weaver. Extreme weather events and worsening air quality would affect employee well-being, leading to reduced productivity and higher health care costs. Industries such as energy, manufacturing and real estate would face operational disruptions, supply chain delays and rising insurance premiums. While these challenges may temper demand for consulting and financial services, there would still be opportunities. Increased focus on ESG and climate consulting would enable Weaver to help clients build resilience and mitigate losses.

In contrast, a low-carbon scenario would shift the focus onto decarbonization and transitioning to renewable energy. Regulatory pressures, such as New York’s Local Law 97, would require significant investments in energy-efficient technologies, particularly in high-emission sectors. However, with long-term climate risks reduced under net-zero goals, the landscape would stabilize. This scenario would present notable opportunities. Carbon-pricing tariffs like the Carbon Border Adjustment Mechanism (CBAM) would drive demand for Weaver’s experience in compliance, emissions reporting and strategic planning. Additionally, the shift toward renewable energy would create growth areas in sustainability reporting and greenhouse gas management. Our firm’s capabilities in these areas would enable us to guide clients through this transformative period.

Whichever path we find ourselves on, Weaver’s strengths in risk management, strategic planning and sustainability reporting will enable us to manage our own risks and support clients through change.

SOCIAL

At Weaver, people are our formula. We take a people-centric approach to the firm’s strategy, and the results of this focus speak for themselves. A well-respected national firm, Weaver has earned a reputation and wide recognition as a top workplace in many of the markets we serve. We take pride in the fact that many of our partners and employees have been with us for 10+ years or most of their professional careers. Their long tenures reflect their trust in the firm, their investment in our culture and work environment that we have created together and their fulfillment of career ambitions.

Part of what makes Weaver such a great place to work is that we foster an inclusive environment, and we value diversity in talent and perspectives. These things are necessary for our business to succeed and critical to ensuring we can deliver our best to our clients every day. We see the immense value of diversity at Weaver, and because of this, we have made it a fundamental aspect of our culture and recruitment strategy to attract

highly skilled professionals from a vast array of backgrounds. By promoting diversity, we enhance creativity and innovation, drawing from a broad spectrum of viewpoints within our teams. This diversity enables us to better understand and meet our clients' needs and effectively address the complex challenges of an ever-evolving business landscape.

EXCEPTIONAL EMPLOYEE EXPERIENCE

Our focus on our people has led us to make ongoing investments to make our employee experience exceptional. Our leaders truly care about our employees, offering opportunities for growth and choices for developing careers. Because our employees enjoy working at Weaver, it shows in their everyday interactions with their team members and our clients. The following video showcases a Weaver team member and what she values most about working at the firm, and how Weaver provides her with connection and a sense of belonging.

Tashiana Briggs tells her story about how her drive, the support the firm provides and teamwork have helped her accomplish her personal and professional goals.

San Diego team members enjoy a paint and sip event hosted by their Fun Committee. Manhattan Beach & Los Angeles team members have fun times together at Top Golf.

Our journey toward fostering a more inclusive workplace began in 2005 with a focused initiative to develop and support female employees. We launched this initiative with the goal of achieving the industry’s average for female partner representation. In the years that followed, not only did we meet this goal, but we have also continued to surpass it, demonstrating our commitment to gender equality within firm leadership. Our diversity, equity and inclusion efforts have since expanded to encompass all individuals at Weaver, with the aim of cultivating the next generation of leaders. We have implemented measures to ensure increased visibility, career advancement opportunities, advocacy and comprehensive support mechanisms. Key achievements include the expansion of maternity leave benefits, the introduction of paternity leave and the adoption of flexible work arrangements. The evolution of Inspire, our DEIB program, is a testament to the company's long-standing dedication to integrating inclusivity into every facet of our operations.

A group of Weaver managers and leaders attend the Inspire Summit.

Weaver partners and employees attend the National Association of Black Accountants (NABA) Conference.

Learn more about the history of Weaver’s Inspire initiative, which began nearly 20 years ago as the foundation of the firm’s DEIB efforts.

KEY MILESTONES OF WEAVER’S INSPIRE INITIATIVE

Weaver launched the inaugural Inspire Summit, an event focused on personal and professional development for female employees. It marked the beginning of a series of ongoing events designed to empower and inspire women within the organization.

Another iteration of the Inspire Summit was held, furthering the initiative's goals of personal and professional development for its female workforce

The scope of the Inspire program evolved from focusing solely on women to a broader DEIB initiative. This shift recognized the importance of embracing a wider spectrum of diversity within the firm.

Launch of the Inspire Impact Teams. This development represented a further expansion of the initiative to create actionable teams focused on making tangible impacts in the area of diversity and inclusion within the firm.

The Inspire Summit continued, maintaining its focus on the development and empowerment of female employees within the organization.

Launch of the Inspire initiative to support the growth of female employees with the goal of reaching the industry average of 19% female partners. This milestone was achieved and has continually increased over the years.

The Inspire Advisory Board was formalized, signifying a strategic move to integrate inclusion into the organization's culture more deeply. This board played a crucial role in guiding the initiative's direction and ensuring its integration across the organization.

Another Inspire Summit was held, continuing the tradition of fostering growth and development among female employees.

The Inspire Summit expanded to include all employees, regardless of gender. This marked a significant shift in the initiative, moving from a women -centric approach to a more inclusive model that welcomed participation from all employees.

Another Inspire Summit was held, this time, it was open to all employees, showcasing the initiative's inclusivity evolution.

Weaver recognizes that promoting diversity and inclusion is not only ethically important but also essential to our long-term success. By creating an environment where individuals from diverse backgrounds feel valued, respected and empowered, we unlock the full potential of our employees and strengthen our organization as a whole. We are proud of the progress we have made in prioritizing DEIB; however, we acknowledge there is still room for improvement.

Of TOTAL WORKFORCE are women

Of our NEW HIRES represent ethnic or racial minority groups

Of our TOTAL WORKFORCE represent ethnic or racial minority groups

We have MORE THAN 30 LANGUAGES spoken across the firm The firm has Celebrating Cultural Diversity Empower Expand the Reach Pride ACTIVE IMPACT TEAMS 4

Of our SENIOR MANAGERS AND ABOVE are women

As an extension of our Inspire Culture initiative, Impact Teams are employee resource groups where individuals can come together to exchange their perspectives and experiences around a shared, inclusion-related interest. These groups are platforms for mentoring, community and allyship. It’s another avenue structured to connect employees and spur positive change related to the firm’s DEIB objectives.

Once talented individuals join our organization, we invest in their ongoing progression by offering numerous training and development opportunities. We do so because we believe that their individual growth directly contributes to the overall strength and success of our firm.

Take a deeper look at Weaver’s DEIB initiative as our Chief People Officer, Demetrice Branch, and her teammates describe the impact our DEIB focus has had on our culture, people and clients.

Check out this video put together by Weaver’s Celebrating Cultural Diversity Impact Team for Asian American and Pacific Islander Heritage Month.

KEY EMPLOYEE DEVELOPMENT PROGRAMS

We have implemented several customized programs aimed at uplifting our team members’ careers.

Our welcome program for new interns and associates. Participants learn the technical skills necessary to perform their jobs and confidently begin their Weaver careers. They also have opportunities to network with peers and firm leaders who are invested in their success and growth as a person and professional in -and outside of the firm. We also provide comprehensive training through our introductory human skills curriculum, which focuses on enhancing essential personal development concepts, including teamwork, time management, professional presence and written communication skills

milestones and achievements of our people. The program covers a range of important topics, including the Weaver WAY, presentation skills, critical thinking, employee experience, recruiting and the role of a Direct Report Manager. Additionally, we explore the concept of self as a leader and as a coach, emphasizing the importance of embodying a coaching mindset.

Training program for newly promoted leaders and provides for a focus on development of self, others and the firm—all while celebrating the career

Our internal leadership coaching program that trains leaders to support and inspire other leaders at all levels. The program focuses on the eight International Coaching Federation (ICF) Coaching Competencies, covering topics such as ethical practice, coaching mindset, trust-building, active listening and facilitating growth. Additional topics include feedback, coaching culture, powerful questioning, leadership mindset, change, emotional intelligence and boundary awareness.

Watch as Linc Ashby, Chief Talent Officer, and John Mackel, CEO and managing partner, talk about WeaverLEAD, our coaching program, and the impact it has had impact it has had on leaders and our culture throughout the firm.

Partners Sindhu Rajesh and Rob Myatt meet in Weaver's Dallas office.

Weaver believes in the power of continuous learning and development to enhance the knowledge and experience of our employees. Led by our in-house certified coach, we offer many options for learning and development programs designed to support our employees in their respective fields. With an extensive set of training resources at their fingertips, Weaver employees have access to a wide variety of learning opportunities. Our offerings include engaging workshops, seminars, webinars and convenient online courses. These initiatives are carefully curated to keep our teams sharp, up to date and equipped with the skills and knowledge required to excel in their roles.

As leaders in the accounting and consulting industry, we recognize that learning is not just an option but a fundamental business imperative. We encourage the growth and development of our employees, knowing that their knowledge directly impacts the quality of service we provide to our clients. By investing in robust learning and development programs, we reinforce continuous improvement in our culture and set our teams up to thrive and succeed within the firm.

In addition to technical skill development, Weaver offers ongoing coaching and mentoring programs, which provide dedicated guidance and support from experienced professionals in the firm. Through personalized coaching, our employees receive valuable feedback and guidance to help them navigate challenges and hone leadership skills for the next level of responsibility.

In our ongoing efforts to support our team’s well-being, we know it’s about more than just work. We look at the big picture by considering holistic parameters that encompass various aspects of their lives. We regularly evaluate our ecosystem of resources and consider the physical, emotional, financial and social well-being of our employees. It’s all part of how we care for our team members.

LEARNING AND DEVELOPMENT

At Weaver, we stand behind the idea that learning is a lifelong journey, and we support our employees' professional growth every step of the way.

Delivered nearly 34,000 TRAINING HOURS in fiscal year 2024, which equates to

32 HOURS

per team member

WEAVERLEAD

COACHING PROGRAM 2024 NUMBERS

225

HOURS 750 COACHES 18 COACHEES

HEALTH INITIATIVES

PHYSICAL WELL-BEING

Is foundational to a thriving and productive workforce. As such, we have made substantial investments in creating an environment that promotes a health-conscious lifestyle. Supporting the physical well-being of our team members improves their overall quality of life and has a ripple effect on our business. The implementation of health initiatives across the firm has resulted in notable achievements, including heightened levels of productivity and decreased turnover rates, resulting in significant cost savings. In addition to offering the traditional healthcare benefits such as medical, dental and vision coverage, we have added the following benefits:

WELLNESS INITIATIVES

Weaver takes a proactive approach to promoting wellness through tailored initiatives like our Get Moving Challenge and annual on-site flu shots . Other avenues include wellness workshops, seminars and access to resources that provide guidance on topics such as nutrition and exercise.

FITNESS PLAN

To encourage regular exercise and physical activity, Weaver offers Wellhub. This program allows employees the

flexibility to choose from a variety of online and in-person exercise classes and access to personal trainers and gym memberships.

ERGONOMIC SUPPORT

Creating a comfortable and safe work environment is vital for physical well-being. We provide ergonomic assessments and support, ensuring that our team members have proper ergonomic setups, including adjustable furniture and reasonable accommodations.

Weaver rallied teams to get active by partnering with MOVESPRING to host the Get Moving Challenge.

For two months, Weaver team members walked, ran, cycled and swam the equivalent of more than 81 million total steps. This challenge ignited our team members’ competitive spirits, while promoting physical health and boosting team morale and camaraderie.

Weaver team members participate in a charitable event in Houston.

MENTAL AND EMOTIONAL WELL-BEING

An integral pillar of Weaver’s wellness initiatives. Creating a safe and supportive space for employees to discuss their well-being is important, especially in today’s fast paced and often stressful work environment. We actively encourage open dialogue about mental health and strive to reduce the stigma often associated with it. By promoting awareness through communication, we enable our employees to better understand mental health and recognize potential signs of distress. We also equip them with the knowledge and tools to get support for themselves and provide support to their colleagues in need. Additionally, we understand the significance of work-life balance and the need to offer flexibility to our employees. By accommodating flexible schedules and remote work options through alternative work arrangements, we empower our people to maintain a healthy integration of their personal and professional lives. See how we support this initiative

by viewing the video about one is a video about one of our team members and how Weaver helps her achieve her career and personal ambitions through flexibility.

During our busiest times of year when workloads surge, Weaver implemented several recharge days. This was a proactive measure to acknowledge the increased demands on our people and give them time to regroup physically, psychologically and emotionally. These dedicated days off allow our employees to step back from work and prioritize self-care.

Weaver also provides access to mental health resources, such as counseling services, which are available through our employee assistance programs, Wellhub and referrals to external professionals. It’s important to us for our employees to have the support they need to address and manage their mental and emotional well-being.

Weaver supported mental health education in the past year by offering its FIRST-EVER Wellness Week in September. Here are a few of the topics covered during the week:

Impact of Nutrition on Mental Health

Burnout and Mental Strength

Introduction to Mindfulness

Shelby Mathers tells her story about pursuing her career aspirations and her dreams through flexibility.

FINANCIAL WELL-BEING

Weaver has a competitive 401(k) program through Fidelity, which has numerous financial literacy tools available. Our employees also can take advantage of certified financial counselors through GuidanceResources, another employee assistance program.

SOCIAL WELL-BEING

Connection, teamwork and collaboration are essential elements for establishing social well-being. Weaver goes the extra mile to create opportunities for employees to build meaningful relationships within the organization. Our fun committees, impact teams and community engagement teams bring people together for activities and social events that make the workplace more enjoyable, create a fun atmosphere and build camaraderie. Where collaboration thrives, ideas flourish and productivity soars. At Weaver, culture is a key part of our equation, which is why we make continuous efforts and investments in all of our employee engagement initiatives.

Weaver has a FUN COMMITTEE in each office location. Each committee includes employees who plan, coordinate and host uplifting events and initiatives designed to enhance the day-to-day employee experience and keep Weaver’s environment fun, healthy and enjoyable. Some of our employees’ favorite activities are family days, holiday parties, birthday celebrations, end-of-busy-season parties, potlucks, socials, expos, ping pong tournaments, sports game outings and virtual games. The most notable FUN Committee initiative is the annual firmwide Cornhole Tournament. Each office coordinates and hosts a tournament, and then the winning teams come together to compete at Weaver’s annual State of the Firm meeting.

In 2023, the Dallas team walked away with a large trophy for their office and bragging rights!

Ben Thompson and Slayde Anderson from Weaver's Dallas office show off their winning trophy from the firmwide Cornhole Tournament.

EMPLOYEE BENEFITS

Weaver strives to support the holistic and diverse needs of our employees. One area where the Inspire Culture Committee has implemented significant improvements is in the extension of parental leave benefits. Parenthood is a particularly personal and vulnerable journey filled with new responsibilities and challenges. We want our employees — both mothers and fathers — to feel supported as they navigate this transitional period and allow ample time for parents to bond with their children and adjust to their growing families.

Weaver offers competitive employee health benefits, such as medical, dental, vision, disability, life insurance and a 401(k) plan. Included below are additional benefits the firm provides:

TIME OFF

Paid time off starts at four weeks each year; additional vacation time can be earned as employees progress in their careers

Paid maternity leave is 12 weeks and paternity leave is four weeks

Paid holidays include 15 observed annually

Two disconnect or recharge weeks when employees are encouraged to take PTO and refresh

Paid marriage, bereavement and jury duty leave

Paid time off for taking CPA exams

INCENTIVES

Employee referral bonuses ranging from $2,000 to $20,000 per new employee referred

Performance-based bonus plans

Holiday bonuses

Annual recognition programs including busy season and core value awards

Weaver points awarded for exceptional work and exemplifying our core values every day

(points are redeemable in our online store)

Celebration program for career milestone anniversaries and personal milestones

(i.e., birthdays, newborns and marriages)

Smart dress code, which provides team members with the freedom to dress for their day

401(k) plan with employer match and profit sharing

Medical, dental, vision, life and disability insurance plans

(effective on the first day of the month following the date of employment)

Group term life insurance and the option for dependent life insurance

Optional health savings account with an employer contribution

Optional flexible spending account

Milk stork services

Fertility assistance

Adoption assistance Pet insurance

Wellhub membership and platform

PAY EQUITY

At our firm, fairness is a fundamental principle that guides our employment decisions, including hiring and remuneration. We believe in evaluating individuals based on their demonstrated contributions, skills, abilities and potential for growth. Our goal is to maintain an inclusive and equitable environment where everyone has an equal opportunity to succeed. This commitment to fairness is ingrained in our culture and is exhibited in our Equal Employment Opportunity Policy. Weaver has fostered an ethical culture over the years, and our remuneration practices follow suit. We ensure that our employees are compensated according to their performance and the value they bring to Weaver, while also considering our business needs.

REMUNERATION RATIO OF WOMEN TO MEN

Weaver’s average starting salary for men ranges from 5 to 16 times the minimum wage, while for women, it ranges from 5 to 14 times the minimum wage. These figures are consistent with industry standards, considering the advanced degrees and skills required for professional services jobs. By offering competitive pay, we attract and retain top talent and ensure our employees are fairly compensated for their knowledge, experience and contributions to our team and clients.

RATIO

OF AVERAGE STARTING WAGE TO U.S. MINIMUM WAGE

PEOPLE BY THE NUMBERS

The following charts highlight Weaver’s dedication to maintaining equitable and competitive remuneration, recruiting and retention practices throughout the firm.

TOTAL PROMOTIONS

NEW HIRES

TOTAL VOLUNTARY TURNOVER

TOTAL INVOLUNTARY TURNOVER

WORKPLACE SAFETY

At Weaver, one of our top priorities is establishing a secure, safe and violence-free environment for everyone associated with our firm. Our zero-tolerance policy toward all forms of violence, including aggression, stalking and threats, is a cornerstone of our commitment to safety. Our Violence Prevention Policy outlines specific measures to prevent, reduce and respond to acts of violence. The policy also recognizes the importance of addressing acts of violence across various platforms such as social media, email and phone communications. We thoroughly investigate and document each reported incident, involving appropriate authorities as necessary. Employees who engage in violent behavior may face criminal charges, prosecution and disciplinary action, including termination. We strongly encourage employees to promptly report any behavior that may indicate potential workplace violence to their supervisor or our designated Employee Safety Officer. By doing so, we can

assess the situation and take necessary steps to maintain a workplace where everyone feels safe and protected.

In addition to violence prevention, we believe in equipping our employees with the skills to recognize potential occupational risks and hazards. They serve as frontline observers and are often the first responders in emergencies.

To support this, Weaver holds CPR / First Aid / AED training sessions exclusively for qualified volunteers from each office. These dedicated individuals, upon completion of the training, form the backbone of our office safety response team, upholding our high standards of safety and care. We firmly believe that safety is a collective responsibility that transcends individual roles. It is a shared commitment that binds us together, ensuring the well-being of every team member.

COMMUNITY ENGAGEMENT

Being a responsible corporate citizen means actively engaging with and making a positive impact on our communities. Weaver understands that our presence extends beyond the walls of our offices, and we want to give every team member a chance to bring meaningful change to people's lives. That's why we established the Weaver and Tidwell Private Foundation (the Foundation) to support causes that align with our core values and contribute to the betterment of society. Over the years, we have contributed time and monetary contributions to many uplifting causes that touch the hearts of our employees and stakeholders—from supporting educational initiatives to promoting environmental sustainability to providing assistance to those in need. Together, we work toward our vision for a better world. The Foundation provides financial assistance and resources to not-forprofit organizations, community initiatives and educational programs.

In fiscal year 2024, we invested almost $250,000 in various causes including education, healthcare, environmental sustainability, social justice and much more. Since inception, the Foundation has made charitable contributions totaling more than $1.5 million to organizations in our communities.

In addition, Weaver has had a long-standing partnership with Cristo Rey College Prep Schools for a student worker program. Every semester, Weaver hosts several Christo Rey students to provide them with reallife work experiences and help them learn about business and the accounting and consulting profession. This program offers students from underrepresented communities the opportunity to gain insight into the business world, particularly in accounting and consulting, while contributing to a variety of tasks across the firm.

Our legacy of philanthropy extends beyond the Weaver and Tidwell Private Foundation to our team members who give their time and skills to causes they are passionate about. Through our Community Engagement Program, we provide opportunities and support for our employees to participate in community service. By encouraging and facilitating employee volunteering, we create a culture of charitable giving and civic engagement across the firm.

Community Engagement Champions in each office have the opportunity to contribute and connect with children and family services through CarePortal, where our teams collectively met more than 130 requests for funding and served nearly 340 children. A few of the causes our teams contributed to outside CarePortal were Boys and Girls Clubs of America, Ronald McDonald House Charities of Central Texas, Behind Every Door, Tarrant Area Food Bank, Santaccountants, Unbound Now, Union Station Homeless Center and the Oklahoma City Festival of the Arts.

Expand the Reach is another Weaver community outreach initiative, designed to inspire individuals from underrepresented groups to pursue degrees in accounting with the goal of starting their careers at Weaver.

Within this initiative, our Cultivating Greatness Program provides multiple scholarships to high school students. If scholarship recipients decide to pursue degrees in related majors and demonstrate ongoing interest, the program offers scholarship renewal options, so they can continue their professional development. Through this initiative, we also provide training to students to broaden their understanding of the accounting profession and introduce them to the many specialization opportunities. For current college students, Weaver also offers our Accelerate Program, which specifically focuses on nurturing the next generation of accounting professionals by offering advanced opportunities and insights into the profession.

In this video, the leaders of Expand the Reach talk about this important community outreach initiative for the firm. Also, our Cultivating Greatness Program scholarship recipients and their parents discuss what Weaver’s scholarship means to their families.

Three Dallas area high school students who received Weaver scholarships, and several firm leaders attend our Cultivating Greatness event.

One example of Expanding the Reach in action is our work with the Association of Latino Professionals for America (ALPFA). Weaver has been involved in student outreach through this organization for at least a decade. More than two dozen Weaver team members are active ALPFA members.

In the last two years, Weaver has stepped up its involvement and begun sponsoring the national ALPFA convention. A dozen or more of our leaders and recruiters have attended that convention in order to learn about a wide spectrum of topics, meet Latino students and professionals, and interview prospective employees. Being part of ALPFA has been more than a success — it has been a catalyst for positive change both within and outside of Weaver.

Weaver also participates in Ascend, a Pan-Asian networking and mentorship event, and the National Association of Black Accountants (NABA). We sponsor, lead sessions and send team members to a variety of regional and national events, from career fairs at Historically Black Colleges and Universities (HBCUs) to local networking meetings. Our active participation in these recruiting and professional development events, paired with our dedication to personal and professional development, reinforces our commitment to diversity, equity, inclusion and opportunities for all.

Weaver leaders and staff attend the national ALPFA convention, where Weaver is a sponsor.

Weaver team members attend Ascend, a Pan-Asian networking and mentoring event in Houston.

Giving back is an essential part of our responsibility as a corporate citizen, and as a successful firm, we have the power and influence to strengthen our communities and inspire progress. We take pride in our philanthropic efforts and the collective dedication of Weaver’s team members to make a meaningful impact.

EXPAND THE REACH INITIATIVES AND ACHIEVEMENTS

Began providing scholarships to deserving high school students.

Hosted Cultivating Greatness events in Dallas and Fort Worth.

Increased each scholarship to $2,500 and implemented a renewal option to allow each student to receive up to $10,000 in total scholarships.

Launched the Expand the Reach impact team with 18 members firmwide.

Expanded the number of scholarships rewarded to 9 ($1,000 to each recipient).

Added a Cultivating Greatness event in Houston.

Increased Expand the Reach Membership to 85 members firmwide.

Advanced our first student from the Cultivating Greatness Program to the Accelerate Program.

The Weaver team presents scholarship recipients with their checks at our Cultivating Greatness event.

Attendees at one of Weaver's Cultivating Greatness events.

The Weaver team presents a scholarship recipient with their check at our Cultivating Greatness event.

Attendees at one of Weaver's Cultivating Greatness events.

GOVERNANCE

Weaver holds itself to the highest ethical and professional standards in all aspects of our business. Strict adherence to legal and ethical boundaries is paramount to our business. As an accounting and consulting firm, we embrace our responsibility to uphold the requirements of the American Institute of Certified Public Accountants (AICPA) and the Public Company Accounting Oversight Board (PCAOB).

We conduct our business in a fair, impartial, ethical and compliant manner, abiding by all laws and regulations. We place great importance on conducting our operations with integrity and building relationships based on trust and transparency. Upholding the highest standards of ethical conduct is required of every staff member, as outlined in our Firm Reputation and Ethics Policy and our System of Quality Management Document that

governs engagement management and quality assurance. These documents work together to reinforce our dedication to the principled conduct that underpins our reputation as a reliable firm. All policies are distributed for review and acknowledgment to new employees as part of the onboarding process and made available on our intranet for future reference.

ETHICS

Our firm leadership recognizes that our brand and professional reputation are built on delivering quality. As a result, we reinforce our commitment to quality, ethical behavior and accountability through our system of quality management (SOQM) policies and procedures that implement the applicable standards for the conduct of accounting, auditing and other attest engagements. The adequacy of the firm’s SOQM is evaluated periodically through an independent peer review conducted by the National Peer Review Committee and assessed for compliance with laws, rules and professional standards applicable to the audits of public companies by the resultant peer review and PCAOB reports are publicly available.

If any issues arise that may violate our ethical expectations, we actively encourage our employees to speak up and report them immediately. We have established effective and timely methods for employees to bring forth workplace issues and concerns. This includes matters related to working conditions, performance, policies,

procedures or any problems involving co-workers or supervisors. We want our employees to feel safe and empowered to raise concerns. To ensure confidentiality, we provide a hotline hosted by a third-party provider, EthicsPoint. This hotline allows employees to submit reports anonymously, maintaining their privacy while enabling them to report any violations of our Employee Code of Conduct.

INDEPENDENCE AND CONFLICTS OF INTEREST MANAGEMENT

To uphold the highest standards of independence and integrity, our firm has developed a robust approach to managing conflicts of interest. This begins with a survey for every new engagement to ensure there are no impairments related to the services we provide.

When new team members join us, whether they are full-time employees or interns, they are required to complete an independence training module within their first 30 days. This initial training is part of our onboarding process, which also includes an

independence survey designed to identify and mitigate any potential conflicts of interest. We believe this early education is crucial for setting the right foundation for our professional conduct.

In addition to the initial training, we ensure our team remains well-informed and compliant with ongoing requirements. Every year, all staff members must complete independence training. This continuous education helps our team stay current with best practices and regulatory changes and reinforces our commitment to maintaining the highest ethical standards.

To ensure compliance, Weaver has a system to alert firm Quality and Risk Management (QRM) leaders if independence trainings are not completed within the specified 30-day period. These leaders play a key role in emphasizing the importance of timely completion and adherence to our independence policies.

Through these practices, we demonstrate our unwavering commitment to ethical standards.

DATA PRIVACY AND CYBERSECURITY

In today's digital age, data breaches and information theft have become all too common, frequently making headlines. At Weaver, we take privacy and security very seriously. Safeguarding sensitive information is our responsibility and a crucial component of our business operations. We understand the potential consequences data breaches can have on individuals, companies and even entire industries. The firm has implemented robust IT governance practices to ensure the highest level of data security and protect the privacy of our clients and stakeholders.

To start, physical security measures include secured doors to our offices and workstations that lock automatically. Any printed documents are kept in secured areas, and unneeded documents are regularly collected in locked containers for shredding.

We regularly require data security reports from third-party vendors, and we monitor how those vendors protect our data and ensure we know where our data is stored. Weaver utilizes a secure client portal for document exchange. Our portal provider has obtained industry standard SOC 2 type 2 and/or ISO 27001 reports and has undergone additional security and privacy screening by Weaver’s IT department. In-house cybersecurity measures include two-factor authentication and encrypted laptops, hard drives and email. Weaver also enforces mandatory encryption of all removable media (such as USB drives). These are just some examples of the in-depth procedures we follow to make sure client data remains secure. This also brings Weaver into compliance with many NIST/CERT/HITRUST/PCI/HIPAA guidelines. Additional details regarding

the firm’s IT and security policies are available upon request.

Weaver’s “Information Technology Overview for the Firm, Clients and Prospects” was developed to govern and communicate our IT functions. These processes were designed to ensure high availability, backup and redundancy, physical access security, data privacy and integrity. We enforce strict access controls and authentication protocols to prevent unauthorized access. We regularly update our systems and software with the latest security patches and enhancements to promptly address any potential vulnerabilities. Additionally, we conduct regular security audits and penetration testing to identify and address any weaknesses in our systems.

INFORMATION SECURITY AWARENESS TRAINING

Weaver provides security awareness training to all partners and employees

on a quarterly basis. Training includes, but is not limited to, responsibilities for protecting sensitive information, risks to information assets and resources, proper data classification and handling (PII, PCI, HIPPA, GDPR, etc.), current policies and procedures and outside threats (i.e., phishing and social networking).

Investing in robust IT governance not only safeguards sensitive information but also helps ensure confidence from our clients and stakeholders. It bolsters our commitment to maintaining the highest standards of data security and ensures the privacy and confidentiality of their information. By continuously monitoring and improving our IT governance practices, we proactively stay ahead of emerging security threats, anticipate challenges and adapt to evolving technologies. As market and industry conditions change, our policies are reviewed and updated at least annually.

Weaver’s industry-leading data safeguards — such as two-factor authentication — exceed government requirements for protecting information managed by state agencies. Weaver had NO CYBER INCIDENTS in 2024.

INNOVATION

At Weaver, innovation has always been a core focus, and with the advent of generative AI, we are taking it to new heights. Our teams of professionals are leveraging this cutting-edge technology to enhance efficiency for our clients and tackle complex challenges in record time. We begin by thoroughly evaluating every aspect of the problem or issue at hand and then pinpoint the most suitable use case and determine the best application of generative AI. This approach allows us to create leading-edge solutions that meet the sophisticated demands of the marketplace, empowering our clients to stay ahead of the curve.

While we're pushing the boundaries with generative AI to innovate rapidly, we're also keenly aware of the potential risks associated with AI technologies, such as confidentiality concerns, the possibility of inaccurate information, false responses and much more. So, as we move forward with innovation, we remain vigilant in our efforts to ensure accuracy and safeguard sensitive information. In the last year, we introduced Generative AI Guidelines to equip our teams with the tools needed to evaluate the reliability and use of generative AI outputs.

WEAVER’S SECURE GENERATIVE AI CHAT PLATFORMS

Weaver has designated two Generative AI chat platforms as the preferred platforms to use when conducting work for the firm and our clients. Both platforms have controls in place so that data provided in prompts is not incorporated into responses for users outside of Weaver. While the use of other Generative AI platforms is not prohibited, we recommend using one of these two preferred platforms as they provide the most protection for the confidential data of the firm and our clients.

REPORTING FRAMEWORKS

GLOBAL REPORTING INITIATIVE (GRI) INDEX

RESPONSE

Weaver and Tidwell, L.L.P., is a privately held firm with our headquarters located at 4400 Post Oak Parkway, Suite 1100, Houston, Texas 77027. During FY 2024, we operated in the U.S. only.

Weaver’s 2024 ESG Report is based on the operations of Weaver consolidated, which is consistent with our financial reporting.

The 2024 ESG Report is based on activities for fiscal year 2024 unless otherwise stated. Weaver plans to report annually, and the next publication date will be September 30, 2025. Weaver’s point of contact for questions or inquiries related to the 2024 ESG Report is ESG@weaver.com.

Weaver and Tidwell, L.L.P., operates in the accounting and consulting services sector, specifically accounting and consulting. Information regarding our activities, value chain and other business relationships can be found in “Weaver Business Overview” section beginning on page 6-15.

See People Data Tables on pages 45-47.

⊲ The Executive Committee, along with the firm's Chief Operating Officer and Chief Risk Officer, are responsible for managing the firm's overall business affairs. Their key responsibilities include setting priorities, evaluating risks and monitoring progress toward objectives.

⊲ The firm operates under an industry-focused model, stewarded by three National Practice Leaders. These leaders concentrate on fostering culture and talent, enhancing financial performance and achieving market leadership.

In 2023, Weaver hired a Director of ESG and Sustainability to lead its internal organizational ESG goals and client services. That director reports to the National Strategy Leader and is accountable to the COO for ESG matters.

The Chief Executive Office, John Mackel, is the highest chair (Chairman) of the governing body of the firm (the Executive Committee).

Weaver’s Chief Operating Officer, David Rook, provides the highest level of oversight and strategic guidance for the firm's ESG-related policies, practices and initiatives. Reporting to the National Strategy Leader, the Director of ESG and Sustainability is also accountable to the COO for ESG matters.

The Director of ESG and Sustainability ensures compatibility between the firm's ESG-related goals and capabilities and those offered as services to clients. This alignment enhances consistency, credibility and trust in our sustainability commitments, enabling us to leverage our knowledge and experience effectively and maximize the impact of our ESG initiatives. Weaver’s National Strategy Leader provides strategic direction for the ESG programs and elevates climate-related issues and initiatives to the COO for final approval. This ensures that ESG considerations are integrated into the firm’s overarching business objectives. Weaver also formalized an ESG committee comprised of leaders from cross-functional teams to bring broad knowledge and perspectives from all corners of the business.

⊲ David Rook, Chief Operating Officer: Ensures ESG initiatives align with business objectives

⊲ Alyssa Martin, National Strategy Leader: Represents the voice of clients and ensures ESG initiatives align with client expectations

⊲ Laura Roman, Partner-in-Charge, National Tax Office; Chair of the Weaver and Tidwell Private Foundation: Manages the firm's community engagement, philanthropic and social impact initiatives

⊲ Frank McElroy, General Counsel and Chief Risk Officer: Advises on legal implications of ESG efforts including reporting disclosures and assists the ESG steering committee with assessing identified ESG related risks

⊲ Demetrice Branch, Chief People Officer: Provides insights on employee-related matters such as diversity, equity and inclusion, as well as employee engagement

⊲ Dana Burris, Director: Collaborates with landlords and vendors to gather data from our operations and related sustainability practices within our leased portfolio, encompassing utilities, travel and smart design features

⊲ Ashly Pleasant, Director of ESG and Sustainability: Provides guidance on ESG best practices, benchmarks and industry trends

The Chief Operating Officer provides the highest level of oversight and strategic guidance for the firm's ESG-related policies, practices and initiatives. Reporting to the National Strategy Leader, the Director of ESG and Sustainability is also accountable to the COO for ESG matters.

Additionally, a select group of operations and practice leaders were appointed to provide information and collect data for the inaugural ESG Report.

Upholding the highest standards of ethical business conduct is required of every staff member, as outlined in our Firm Reputation and Ethics Policy and the System of Quality Management Document that governs our engagement management and quality assurance.

We strive for our employees to feel safe and empowered to raise concerns. To ensure confidentiality, we provide a hotline hosted by a third-party provider, EthicsPoint. This allows employees to submit reports anonymously, maintaining their privacy while enabling them to report any violations mentioned in our Employee Code of Conduct.

Weaver educates its operations and practice leaders on the latest ESG matters through internal presentations and client-facing thought leadership content published on the firm’s website, including webinars and articles.

From the “Letter from the CEO,” page 4-5:

"We recognize that sustainability is a journey, not a destination. As leaders in our industry, it is incumbent upon us to not only set an example but also to support and guide other businesses on their sustainability journey. By sharing our experiences, best practices and lessons learned, we can collectively drive meaningful change and create a more sustainable future."

Human Resources Policies:

- Bereavement Leave Policy

- Violence Prevention Policy

- Voting Leave Policy

- Workplace Violence Prevention Policy

- Complaint Procedure Policy

- Conflict of Interest and Employment Outside the Firm Policy

- Contagious Disease Policy

- Corrective Action Policy

- Discrimination Policy

- Drug and Alcohol Policy

- Employee Conduct and Discipline Policy

- Employee Performance Policy

- Employee Transfer and Promotion Policy

- Employment of Relatives Policy

- Equal Opportunity Policy

- Family and Medical Leave Policy

- Firm Reputation and Ethics Policy

- Harassment Policy

- Marriage Leave Policy

- Non-FMLA Family and Medical Leave Policy

- Paid Parental Leave Policy

- Personal Medical Leave Policy

- Paid Time Off, Sick and Safe Leave and Holiday Policy

- Pregnancy and Maternity Leave Policy

- Professional Conduct Policy

- Reasonable Accommodation Policy

- Safe Workplace Policy

- Sexual Harassment Policy

- Social Media Usage Policy

- Transgender Policy

IT Policies

- Generative AI Guidelines

- Information Security Policy

- IT Practices Overview for the Firm, Clients and Prospects

Upholding the highest standards of ethical business conduct is not only expected but required of every staff member, as outlined in our Firm Reputation and Ethics Policy and the System of Quality Management Document that governs our engagement management and quality assurance.

We reinforce our commitment to quality, ethical behavior and accountability through our system of quality management (SOQM) policies and procedures that implement the applicable standards for the conduct of accounting, auditing and other attest engagements. The adequacy of the Firm’s SOQM is independently evaluated periodically through a peer review conducted by the American Institute of Certified Public Accountants (AICPA) National Peer Review Committee and assessed for compliance with laws, rules and professional standards applicable to the audits of public companies by the Public Company Accountancy Oversight Board (PCAOB). The resultant peer review and PCAOB reports are publicly available.

We want our employees to feel safe and empowered to raise concerns. To ensure confidentiality, we provide a hotline hosted by a third-party provider, EthicsPoint. This allows employees to submit reports anonymously, maintaining their privacy while enabling them to report any violations mentioned in our Employee Code of Conduct.

Weaver has not received any material monetary penalties or any non-monetary sanctions that would restrict the firm's ability to conduct operations.

Our professionals are actively involved in various esteemed organizations, primarily the American Institute of Certified Public Accountants as well as numerous state-level CPA societies across the United States. In our dedication to serving international clients, Weaver is proud to be a part of two worldwide networks of firms: Allinial Global and TIAG. These networks provide us with a valuable resource to tap into for knowledgeable, local support in countries across the globe.

See the “Approach to Material Topics” (page 16) and “Stakeholder Engagement” (page 19) sections of this report.

None of Weaver's employees or partners are represented by collective bargaining organizations or agreements.

Based on the results of the ESG materiality assessment survey, the highest-ranked topics were prioritized to determine the focus for the 2024 ESG Report. To add a final validation to our process, we ensured that the selected topics aligned with the UNSDGs. This step highlights their significance in addressing social challenges and their relevance to the global communities' efforts.

RESPONSE

Based on the results of the ESG materiality assessment survey, the highest-ranked topics were prioritized to determine the focus for the 2024 ESG Report. To add a final validation to our process, we ensured that the selected topics aligned with the UNSDGs. The following topics were determined to be material: cybersecurity, data protection, data privacy, client satisfaction, business ethics and regulatory/compliance risk management.

We have streamlined our ESG Report focus group into a formal ESG steering committee, signaling our commitment to ongoing progress. This committee, comprised of representatives from various departments, champions the development and deployment of material topics and robust ESG strategies, leveraging the collective wisdom and resources of cross-functional teams to propel our sustainability agenda forward.

See the “Weaver At a Glance” and “Community” sections of this report on pages 9-10, 49-52.

See the TCFD Index on page 65.

The ratio of average entry-level salaries compared to the U.S. minimum wage for FY 2024 is approximately five times the minimum wage.

Through the Weaver and Tidwell Private Foundation, we offer financial assistance and resources to not-for-profit organizations, community initiatives and educational programs. In FY 2024, our philanthropic efforts included an investment of approximately $250,000 towards causes in areas such as education, healthcare, environmental sustainability, social justice and more. Since inception, the Foundation has made charitable contributions totaling more than $1.5 million to organizations in our communities.

To ensure that we live up to our ethical commitments, we subject ourselves to regular peer reviews conducted by reputable firms. These reviews help us ensure that we operate according to professional standards, giving our clients and partners confidence in our ethical practices. We are proud to report that we have had no reported negative incidents in our peer review history.

All policies are distributed for review and acknowledgment to new employees as part of the onboarding process also made available on our intranet site for future reference.

Weaver pays taxes in accordance with applicable federal, state and local laws. The firm’s federal, state and local tax returns are reviewed by designated parties with the requisite technical knowledge and experience to ensure compliance with applicable regulators.

Weaver does not share publicly all data requested in this disclosure or financial data.

As a partnership, most income taxes are passed through to partners of the firm.

Weaver does not currently share publicly all data requested in this disclosure or financial data.

304-1

308-2

Sites Owned, Leased, Managed in, or Adjacent to Protected Areas and Areas of High Biodiversity Value Outside

To effectively involve stakeholders in a quantitative assessment of ESG topics, a dedicated approach was developed and implemented through a materiality assessment survey conducted in 2024.

Weaver does not currently share publicly all data requested in this disclosure or financial data.

Scope 1 (Purchased Gas): 77 MwH

Scope 2 (Purchased Electricity): 3,880 MwH

Scope 2 (Purchased Steam): 19 MwH

Total: 3,976 MwH

3 MwH per FTE

Weaver’s leased offices are not located in protected areas.

Scope 1 (Purchased Gas): 14 MtCO2e

Scope 2 (Purchased Electricity): 1,352 MtCO2e

Scope 2 (Purchased Steam): 5 MtCO2e

Total: 1,357 MtCO2e

Weaver did not determine Scope 3 emissions for FY 2024.

1 MtCO2e per FTE

As an accounting and consulting firm, we have a relatively low environmental impact but recognize the importance of stewarding sustainability in our business. Our ability to drive change through our service lines presents the biggest potential to help the environment. Weaver offers comprehensive services to help our clients achieve their ESG goals at all stages across all industries.

As an accounting and consulting firm, we have a relatively low environmental impact but recognize the importance of stewarding sustainability in our business. Our ability to drive change through our service lines presents the biggest potential to help the environment. Weaver offers comprehensive services to help our clients achieve their ESG goals at all stages across all industries.

Our office leases are the primary component of our supply chain with material environmental impact. With that in mind, we prioritize modern and energy efficient characteristics when sourcing locations, preferably validated by green building certifications.

Plans Offered: - Medical/Rx - TelaDoc

- Dental

- Vision

- Health Savings Account (HSA)

- Flexible Spending Accounts (FSAs)

- Basic Life/AD&D Insurance

- Short-Term Disability

- Long-Term Disability

- Voluntary Life/AD&D Insurance

- Voluntary Critical Illness

- Voluntary Accident

Weaver offers 12 weeks of paid maternity leave and four weeks of paid paternity leave.

- Voluntary Hospital Indemnity

- Progyny

- Adoption Assistance

- Milk Stork

- Pet Insurance

- Wellhub

Weaver initiated CPR/First Aid/AED training sessions, held in-house for qualified volunteers from each office. Upon completion of this training, these dedicated individuals form the backbone of our office safety response team, ready to uphold our high standards of safety and care.

Weaver initiated CPR/First Aid/AED training sessions, held in-house for qualified volunteers from each office. Upon completion of this training, these dedicated individuals form the backbone of our office safety response team, ready to uphold our high standards of safety and care.

Weaver initiated CPR/First Aid/AED training sessions, held in-house for qualified volunteers from each office. Upon completion of this training, these dedicated individuals form the backbone of our office safety response team, ready to uphold our high standards of safety and care.

Weaver initiated CPR/First Aid/AED training sessions, held in-house for qualified volunteers from each office. Upon completion of this training, these dedicated individuals form the backbone of our office safety response team, ready to uphold our high standards of safety and care.

As we evaluate our ecosystem of tools, resources, practices and policies, we are committed to creating a supportive environment that addresses the physical, emotional, financial and social well-being of our employees.

In FY 2024, we provided nearly 34,000 hours of training firmwide, which equates to approximately 32 hours per team member.

404-2 Programs for Upgrading Employee Skills and Transition Assistance Programs

Creating an environment for our employees to thrive means uplifting their career goals. Weaver supports its employees at every stage of their professional development with the following customized programs:

⊲ WeaverLAUNCH is our welcome program for new interns and associates to learn the technical skills necessary to perform their jobs and confidently begin their Weaver careers. They are also enriched with opportunities to network with peers and firm leaders who are invested in their success and growth as a person and professional in- and outside of the firm.

⊲ WeaverLIFT is a training program for newly promoted leaders and provides a space to focus on development of self, others and the firm—all while celebrating the milestones and career achievements of our people.

⊲ WeaverLEAD is an internal leadership coaching program that trains leaders within our firm to support other leaders (current and future) at all levels. Coaches and coachees across the firm partner in a thought-provoking and creative process that inspires leaders to maximize their personal and professional potential.

404-3 Percentage of Employees Receiving Regular Performance and Career Development Reviews

100% of employees receive regular performance reviews.

See People Data Tables on pages 45-47.

SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB) INDEX

DISCLOSURE METRIC CODE TOPICS

Data Security Description of approach to identifying SV-PS-230a.1 and addressing data security risks

Description of policies and practices relating SV-PS-230a.2 to collection, usage and retention of customer information

(1) Number of data breaches SV-PS-230a.3

(2) Percentage involving customer’s confidential SV-PS-230a.3 business information (CBI) or personally identifiable information (PII)

(3) Number of customers affected SV-PS-230a.3

Workforce Diversity Percentage of gender and racial/ethnic SV-PS-330a.1 and Engagement group representation for (1) executive management and (2) all other employees

(1) Voluntary and SV-PS-330a.2

(2) involuntary turnover rate for employees

Employee engagement as a percentage

Total amount of monetary losses as a SV-PS-510a-2 result of legal proceedings associated with professional integrity

Activity Metrics Number of employees by

(1) full-time and part-time, (2) temporary and (3) contract

Employee hours worked, percentage billable

RESPONSE

See “Data Privacy and Cybersecurity” section on page 55.

See “Data Privacy and Cybersecurity” section on page 55.

No material cybersecurity incidents resulting in data breach or loss event in FY 2024.

No material cybersecurity incidents resulting in data breach or loss event in FY 2024.

No material cybersecurity incidents resulting in data breach or loss event in FY 2024.

See People Data Tables on page 45-47.

See People Data Tables on page 45-47

Timeframe: August 18 – September 8, 2023 – 80% favorability, 51% response rate.

To ensure that we live up to our ethical commitments, we subject ourselves to regular peer reviews conducted by reputable firms. These audits help us ensure that we operate according to professional standards, giving our clients and partners confidence in our ethical practices. We are proud to report that we have had no reported negative incidents in our audit history.

We follow the rules and standards set by the AICPA, ensuring that we maintain the highest level of professionalism and integrity in our business practices. This includes everything from preventing conflicts of interest to adhering to the specific requirements for performing financial statement audits.

Weaver does not publicly disclose this information.

See People Data Tables on page 45-47.

Weaver does not publicly disclose this information.

TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD) INDEX

Weaver is disclosing the firm's climate-related governance, strategy, risk management, and metrics and targets in line with the TCFD recommendations.

DISCLOSURE

a) Board’s oversight of climate-related risks and opportunities

b) Management's role in assessing and managing climate-related risks and opportunities

FY 2024 RESPONSE

Governance

The Executive Committee, along with the firm's Chief Operating Officer and Chief Risk Officer, are responsible for managing the firm's overall business affairs. Their key responsibilities include setting priorities, evaluating risks and monitoring progress toward objectives. In these efforts, they draw on extensive experience, professional knowledge and industry resources to effectively execute the firm’s annual strategic plan. Additionally, they oversee quality control and risk management, technology and innovation and technical support.

Weaver operates under an industry-focused model led by three National Practice Leaders who foster culture and talent, enhance financial performance and achieve market leadership. They also coordinate with other practice leaders to promote and integrate aligned services across the firm. By prioritizing these critical aspects of our business, our National Practice Leaders pave a clear path toward realizing our vision for strategic and sustainable growth. In 2023, Weaver hired a Director of ESG and Sustainability to lead the firm’s internal ESG initiatives and deliver services to clients. Reporting to the National Strategy Leader, this director is also accountable to the COO for ESG matters.

The first climate-related initiative for Weaver was reporting against GRI, SASB and TCFD standards in their ESG report, including disclosing GHG emissions in accordance with GHG Protocol. In this initiative, key operations leaders assessed and authorized content under their purview for the ESG Report.

The Director of ESG and Sustainability ensures compatibility between the firm's ESG-related goals and capabilities and those offered as services to clients. This alignment enhances consistency, credibility and trust in our sustainability commitments, enabling us to leverage our knowledge and experience effectively and maximize the impact of our ESG initiatives. Weaver’s National Strategy Leader provides strategic direction for the ESG programs and elevates climate-related issues and initiatives to the COO for final approval. This ensures that ESG considerations are integrated into the firm’s overarching business objectives. Weaver also formalized an ESG committee comprised of leaders from cross-functional teams to bring broad knowledge and perspectives from all corners of the business.

⊲ David Rook, Chief Operating Officer: Responsible for ensuring ESG initiatives align with business objectives

⊲ Alyssa Martin, National Strategy Leader: Represents the voice of clients and ensures that ESG initiatives align with client expectations and preferences

⊲ Laura Roman, Partner-in-Charge, National Tax Office: Manages the firm's community engagement, philanthropic activities and social impact initiatives

⊲ Frank McElroy, General Counsel and Chief Risk Officer: Advises on legal implications of ESG efforts including reporting disclosures and assists the ESG steering committee with assessing identified ESG-related risks

⊲ Demetrice Branch, Chief People Officer: Provides insights on employee related matters such as diversity, equity and inclusion and employee engagement

⊲ Dana Burris, Director: Collaborates with landlords and vendors to gather data from our operations and related sustainability practices within our leased portfolio, encompassing utilities, travel and smart design features

⊲ Ashly Pleasant, Director of ESG & Sustainability: Provides guidance on ESG best practices, benchmarks and industry trends

DISCLOSURE

a) Climate-related risks and opportunities the organization has identified over the short, medium and long term

FY 2024 RESPONSE

Strategy

TRANSITION RISKS

⊲ Market — We embrace the transition to a low-carbon economy and believe that companies that integrate sustainability into their business strategies are better positioned to succeed in this changing world. As an accounting and consulting firm, our exposure to material transition risks stems from changes in regulations and policies aimed at mitigating climate change, as well as our ability to meet market demand for sustainability services. For example, demand is surging for carbon accounting, sustainability consulting and renewable energy advisory services. Weaver anticipated these shifts and continually evaluates our service offerings to meet evolving client needs.

⊲ Policy and Legal — Climate-related mandates are emerging at a fast pace, the most noteworthy being California Climate-Related Disclosures, the EU’s Corporate Sustainability Reporting Directive (CSRD) and SEC regulations. Most large public companies are affected by these laws, which require disclosure and assurance. These requirements can also affect small and mid-sized companies through value chain obligations. As a national accounting and consulting firm, Weaver recognizes the potential consequences if accurate guidance in emerging climate-related regulations is not provided by our ESG practitioners and technical engineers. Staying well-informed about these regulations is crucial to maintaining our competitiveness and ensuring our clients' compliance within their respective jurisdictions and business demands. Failure to fulfill this responsibility could result in significant legal and reputational ramifications for both Weaver and our clients. For instance, if we fail to offer accurate sustainability guidance aligned with new disclosure requirements, our clients may be exposed to financial penalties. Inaccurate guidance provided by Weaver may also undermine our reputation as a valued accounting and consulting organization. Clients rely on us to navigate the complex landscape of climate-related regulations, and any missteps in our guidance could erode their trust in our capabilities and knowledge. To safeguard our clients' interests and maintain our own standing as a reputable organization, Weaver's ESG practitioners and technical engineers remain vigilant in staying up to date with emerging climate-related regulations. By doing so, we can effectively guide our clients through these regulatory challenges, mitigate potential financial and reputational risks and uphold our commitment to providing exceptional client service.

⊲ Reputation — Weaver has worked to ensure that the reporting initiative has consistent, reliable, investor-grade data, thereby mitigating the risk of greenwashing claims. If the firm misrepresents its sustainability practices, it could potentially impair trust with clients, the public and both current and prospective employees. Such mistrust might lead to clients questioning our ability to meet market expectations regarding sustainability reporting, potentially resulting in the loss of business. Moreover, if our workplace culture does not align with sustainability values outlined in the report, it may provoke employee disengagement and turnover. Dissatisfied employees may publicly criticize the firm's lack of commitment to ESG, damaging its employer brand and attractiveness to top talent. Therefore, ensuring the integrity of our sustainability efforts, specifically the ESG Report, is a strategic imperative.

DISCLOSURE

a) Climate-related risks and opportunities the organization has identified over the short, medium and long term

a) Climate-related risks and opportunities the organization has identified over the short, medium and long term

FY 2024 RESPONSE

Strategy

PHYSICAL RISKS

⊲ Acute — We carefully evaluated the locations of our offices to assess their exposure to climate-related impacts in the short (0-2 years), medium (3-5 years) and long (6-10 years) terms. Our assessment focused specifically on the perils posed by natural disasters such as severe heat, droughts, floods and coastal inundations. To quantify the risk level, we utilized risk scores provided by the Federal Emergency Management Agency (FEMA), ranging from 0 to 100. These indicators aided us in understanding the potential vulnerabilities of our office locations to these climate-related hazards. The analysis revealed that a significant percentage of our leased offices are in locations with very high-risk scores.

- Heatwave - 100%

- Riverine Flooding - 90%

- Tornado - 80%

- Lightning - 80%

- Landslide - 80%

- Earthquake - 70%

- Wildfire - 70%

- Strong Wind - 55%

- Winter Weather - 55%

- Ice Storm - 50%

We also analyzed the overall risk index of each location and factored in the employee count to get a fuller picture of the potential risk. This analysis allows us to prioritize resilience planning for locations with both high climate risk and high employee count, directing our resources where they will be needed most. Our findings indicate that our Texas locations are particularly vulnerable in terms of both hazard risk and the number of employees affected.

Global warming trends will continue through the near-term period (2040), increasing the severity and impacts of weather hazards. Going forward, our objective is to develop targeted mitigation strategies and resilience plans that are specifically tailored to our most vulnerable locations. By implementing these measures, we aim to minimize the potential impacts of extreme weather events on our operations and prepare ourselves for the challenges brought about by climate change.

⊲ Chronic — All companies face various levels of risk stemming from the gradual changes in climate, including shifts in precipitation patterns, rising average temperatures and the rising sea levels. These changes can potentially impact the preferences of our employees in terms of where they choose to reside, necessitating adjustments in our resources to attract talent. To assess the potential effects of sea-level rise, we conducted an evaluation of our leased offices through 2050. International agreements, such as the Paris Agreement, have set 2050 as a milestone year for reviewing progress and adjusting strategies to meet long-term climate goals. The results of this evaluation indicate that none of our leased offices are projected to sit below the tideline by 2050.

TRANSITION OPPORTUNITIES

⊲ Market — The rising importance of ESG compliance and reporting creates a unique avenue for us to attract environmentally and socially conscious people who want to do purposeful work. With this fresh perspective, we can address a critical need in the market for ESG services. By offering specialized compliance services, we can attract new clients and strengthen relationships with existing ones. This proactive stance allows us to adapt to the growing emphasis on climate, sustainability and regulatory adherence, ultimately driving our firm's growth and solidifying our leadership in the market. By consistently delivering high-quality, informed guidance, we can differentiate our firm in a competitive landscape, ensuring that we are not only meeting current market demands but also anticipating future regulatory changes. This dynamic approach will enable us to expand our market presence, boost our revenue and maintain our competitive edge in the evolving accounting and consulting services industry.

DISCLOSURE

FY 2024 RESPONSE

TRANSITION OPPORTUNITIES (CONTINUED)

a) Climate-related risks and opportunities the organization has identified over the short, medium and long term

a) Climate-related risks and opportunities the organization has identified over the short, medium and long term

b) Impact of climate-related risks and opportunities on the organization's business, strategy and financial planning

⊲ Policy and Legal — As an accounting and consulting firm, our opportunities largely stem from changes in regulations and policies aimed at mitigating climate change, as well as our ability to meet market demand for sustainability services. For instance, we expect a surge in demand for carbon accounting, sustainability consulting and renewable energy advisory services. Weaver anticipates these shifts and continually evaluates our service offerings to meet evolving client needs. Climate-related mandates are emerging at a fast pace, particularly California Climate Laws, CSRD and SEC regulations. Most large public companies are affected by these requirements, which require disclosure and assurance, and the requirements may also reach small- and mid-sized companies through value-chain obligations.

⊲ Reputation — Focusing on ESG and sustainability initiatives can significantly enhance a firm's reputation. By integrating sustainability practices into our operations, such as reporting carbon emissions and other ESG matters, promoting diversity and inclusion and fostering community engagement, we can cultivate a positive image as responsible corporate citizens – which resonates with our employees and the public. This enhanced reputation not only attracts clients who prioritize ESG considerations but also strengthens relationships with existing clients who seek alignment with socially responsible partners, thereby driving business growth and loyalty.

PHYSICAL OPPORTUNITIES

Our decarbonization strategy is in under development; however, we have made great strides to calculate our baseline GHG emissions. We anticipate that reduction strategies such as lower travel-related emissions and utility usage will also reduce our costs. Our client service line will be able to deliver similar strategies specific to the needs of client industries and businesses.

We lease our office space and rely on our partnership with landlords to promote sustainability best practices. Our office leases are the primary service in our supply chain with significant environmental impact. With that in mind, our organization places high importance on modern and energy-efficient characteristics when sourcing locations, preferably validated by green building certifications. We will build upon our site selection criteria to focus on LEED and green building features as another decarbonization pathway. In particular, buildings equipped with energy-efficient HVAC systems, renewable energy sources, water conservation measures and efficient lighting align with our sustainability roadmap.

Although impacts of climate-related risks and opportunities have reshaped certain aspects of our business strategy, we have had a focus on climate risk since we began providing compliance for the Clean Air Act more than 16 years ago. One pivotal initiative involves expanding our service offerings to tackle a wide array of climate-related challenges impacting businesses across diverse industries, regardless of their size. Our enhanced services now encompass comprehensive solutions such as environmental strategy, greenhouse gas emissions reporting, assurance, strategy and leadership, governance, tax considerations and ESG reporting. To effectively navigate climate risks, we have appointed a Director of ESG and Sustainability to lead day-to-day operations for internal organizational ESG goals as well as client-facing services. This strategic move highlights Weaver’s commitment to not only adapt to climate challenges but also to proactively address them through robust service offerings and dedicated leadership. Furthermore, we have introduced a new practice of transparency by including our sustainability initiatives and targets in our annual ESG Report, aligned with globally recognized standards such as GRI, SASB and TCFD. The reporting process has spurred collaboration among cross-functional teams, driving the development of new processes and the adoption of innovative technologies to ensure the reliability and accuracy of our data reporting.

DISCLOSURE

c) Resilience of the organization's strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario

FY 2024 RESPONSE

We have proactively implemented measures to adapt swiftly to a range of external challenges, whether they stem from climate-related issues or health crises. Just as we insulated our business against disruptions during the COVID-19 pandemic, we have managed significant weather events, such as Hurricane Harvey in Houston, ice storms nationwide and wildfires in California. These measures have ensured employee safety, support and recovery while maintaining business continuity. We have equipped our employees with the tools and flexibility necessary to transition to remote work and become a virtual workforce as needed.

Weaver's disaster recovery (DR) plan defines the established protocols and procedures to be followed by the firm's management, IT department and other personnel in the event of a disaster or a significant outage. Additionally, we leverage relationships and best practices to bolster our resilience efforts. Our resilience is built on proactive strategies, flexibility and collaboration, ensuring we are always prepared to navigate the challenges ahead. The business-as-usual and low-carbon scenario are aligned with IPCC AR6 as further explained on page 31.

a and b) Processes for identifying, managing and assessing climate-related risks

Risk Management

In our journey to fortify our firm against ESG-related risks, we are implementing a comprehensive strategy designed to identify and mitigate potential threats. Our approach is multifaceted, designed to provide a robust framework for risk assessment and management. First and foremost, we recognize the importance of understanding the material ESG risks that are most pertinent to our organization.

To achieve this, we conducted an ESG materiality assessment. This assessment enabled us to prioritize key topics for inclusion in our ESG report and inform company-wide initiatives. By pinpointing these material risks, we can direct our resources and efforts toward addressing areas of greatest significance to our firm's sustainability and resilience strategies.

Furthermore, we are committed to optimizing our operational practices to reduce our carbon footprint and enhance energy efficiency. We will conduct a thorough evaluation of decarbonization and energy reduction measures within our operational control. This process will help identify any gaps in our processes that may be hindering our progress towards our sustainability goals. By addressing these gaps, we can streamline our operations and minimize our environmental impact while maximizing efficiency and cost-effectiveness.

Additionally, we recognize the importance of aligning our risk identification efforts with established frameworks and standards. We'll leverage the TCFD framework to map both risks and opportunities on an annual basis. Our physical climate risk assessment encompassed a comprehensive analysis of potential hazards such as extreme weather events and sea level rise. By evaluating the vulnerability of our facilities and other critical assets against these risks, we can better prepare for and manage their potential impacts.

This strategic approach ensures that we remain in step with industry best practices and regulatory requirements while also fostering transparency and accountability. Ultimately, the findings of our risk identification efforts will undergo rigorous review and approval by the Chief Operating Officer, who serves as the highest governing authority of our ESG program. This ensures that our risk management strategies are aligned with our overall business objectives and financial considerations.

By employing this proactive approach to risk identification and management, we're not only safeguarding our organization against potential threats but also positioning ourselves for long-term success in an increasingly complex and interconnected world.

DISCLOSURE

c) How processes for identifying assessing and managing climate related risks are integrated into the organization's overall risk management

FY 2024 RESPONSE

In FY 2024, we launched a comprehensive initiative to improve our identification, assessment and management of climate-related risks, integrating these efforts into our overarching enterprise risk management framework. As part of this initiative, the COO has been designated as the highest governing body for Environmental, Social and Governance (ESG) matters. To ensure effective oversight and decision-making, all sustainability and climate-related issues will be brought to the attention of the COO through the National Strategy Leader. The Director of ESG and Sustainability reports directly to the National Strategy Leader, who will escalate significant ESG matters to the COO for final approvals. Furthermore, we have established a cross-functional team responsible for managing the ESG Report, which serves as a foundation for our formal ESG committee. This committee will play a crucial role in addressing ESG matters and providing recommended responses from all areas of our business. These governance structures and supporting processes underscore the importance we place on ESG considerations throughout our operations.

Metrics and Targets

a) Metrics used by the organization to assess climate related risks and opportunities in line with its strategy and risk management process

b) Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions

Weaver’s first climate-related initiative was reporting against GRI, SASB and TCFD standards in our ESG Report, including disclosing GHG emissions in accordance with GHG Protocol. In our continued efforts to address climate-related challenges, we not only established a robust process for measuring our carbon footprint but also conducted a comprehensive physical climate risk analysis. This analysis was informed by the recommendations put forth by the TCFD. To determine the level of risk, we utilized risk ratings provided by FEMA. These indicators ranged from very low to very high, helping us understand the potential vulnerabilities and resilience of our office locations to these climate-related hazards. (See pages 29-31)

⊲ Scope 1 emissions, defined as direct emissions resulting from owned or operated activities, consist of gas burned on site for heating office space Weaver does not manufacture products or own company vehicles that would further contribute to Scope 1 emissions.

- Scope 1 (Purchased Gas): 32 MtCO2e

⊲ Scope 2 emissions, defined as indirect emissions sourced from utility providers, consist of energy consumed at our offices including heating, cooling and steam.

- Scope 2 (Purchased Electricity): 1,612 MtCO2e

- Scope 2 (Purchased Steam): 8 MtCO2e

⊲ Scope 3 emissions, defined as all other indirect emissions, consist of energy consumed as a result of employee travel. Scope 3 was not inventoried for the 2024 report, but plans are underway to track and report in future years.