GRI 1: FOUNDATION 2021

3. Reporting in Accordance with the GRI Standards

This document is organized by GRI Disclosures and serves as Abt's 2023 GRI Content Index.

This Report has not been prepared in accordance with the GRI Standards, Comprehensive option but includes content Abt Associates have chosen to disclose publicly at this time. Abt has voluntarily followed GRI reporting guidelines since our inaugural Mission Impact Report, published June 2018, and plans to extend our reported disclosure threshold each year as appropriate.

GRI 2: GENERAL DISCLOSURES 2021

1. The Organization and Its Reporting Practices

Abt Associates, Inc. is a privately held professional services firm headquartered in Rockville, Maryland USA. Our employee stock ownership program (ESOP) was established in 1975, just ten years after the company was founded. It is one of the oldest ESOPs in the U.S. and no one individual has a significant share of ownership.

Abt Associates serves more than 50 countries and territories in the regions of Australia, Asia Pacific, Europe, Latin America and the Caribbean, the Americas, South and Central Asia, the Middle East and North Africa and Sub-Saharan Africa. We have eight corporate locations in the U.S., two in Australia, and one in the U.K.

Abt Associates, Inc. includes our parent company—Abt Associates, headquartered in the U.S.—as well as our Abt Australia and Abt Britain entities.

This report spans multiple time frames depending on the topic in focus. This includes the 2022 calendar year, Abt’s 2023 fiscal year (April 2022 to March 2023) and our clients’ fiscal year designations. All relevant timeframes are noted throughout the report.

Abt issue our Mission Impact Report on an annual basis in June. Please send comments or questions about this Report to impact@abtassoc.com.

Abt does not engage in external assurance for GRI reporting at this time. Our global greenhouse gas emissions inventory is externally verified by a qualified third-party and reported to The Climate Registry biennially.

2. Activities and Workers

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See the About Us section in the 2023 Mission Impact Report

Abt Associates is a private professional services firm that works on U.S. domestic policy and international development. Abt uses data and bold thinking to improve the quality of people's lives worldwide. From increasing crop yields and combatting infectious disease, to ensuring safe drinking water and promoting access to affordable housing—and more—we partner with clients and communities to tackle their most complex challenges. Our diverse staff of more than 3,200 operate on the ground in more than 50 countries alongside our clients, enabling us to tailor our solutions to meet their needs and the needs of those they serve.

The Abt supply chain is a diverse mix of professional services providers offering expertise in Education, Environment & Energy, Food Security & Agriculture, Governance & Justice, Health, Housing, Communities & Asset Building and Workforce & Economic Mobility. Beyond basic operational requirements like IT, Vehicle support, and office needs, Abt secures sizeable quantities of insecticide, spray and personal protective equipment for use in operations internationally. While this carries moderate costs, the transaction count is smaller in comparison to the services work performed.

The supply chain is stable with minimal disruption. Predominantly services-based awards present little impact to the supply chain. Abt regularly starts and ends contracts both domestically and internationally and faces typical challenges partnering with subcontractors to perform elements of the statement of work that Abt deems necessary.

Where Abt does engage suppliers for materials in support of our contracts, the volumes of procurement are insignificant to the broader services aspect of the work performed. One notable exception is our USAID contract for Vector Control and the follow-on contract, Evolve. Abt engages several key suppliers globally for specific product needs to support project operations.

Associated UNGC Principle: 6
Associated SDG: 8

Total Number of Employees FY23: 3,254

Percent of Abt global employees by employment contract and sex:

tables 01

Percent of Abt global employees by employment contract and region:

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Percent of Abt global employees by employment type and sex:

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To establish these values, Abt looks at average global headcount across the fiscal year ([first day FY23 - last day FY23]/2).

3. Governance

Associated SDGs: 5, 16

Abt's Board of Directors is comprised of eleven members, including the Chairman of the Board and Abt's Chief Executive Officer (CEO). Board members sit across four committees: Finance and Audit, Nominating and Governance, Human and Reputational Capital, and Compensation. Our Human and Reputational Capital Committee is updated quarterly on topics pertaining to social, environmental, and economic impacts.

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The Board of Directors is comprised of ten external, non-staff individuals. Abt's CEO is the only executive member of the Board. All board members with the exception of the CEO are independent from Abt Associates and may serve a maximum of 15 years or until they reach the age of 75.

27% of Abt's Board of Directors self-identify as non-white and 36% as female.

With expertise ranging from diplomacy and healthcare policy to global economic development and finance, this team of luminaries sets the company’s strategic direction and accountability in addressing the most challenging economic, social, and environmental issues of our time.

Additional information on our governance structure can be found on our website: https://www.abtassociates.com/who-we-are/board-of-directors

Associated SDGs: 5, 16

The Nominating and Governance Committee of the Board nominates Directors based on their independence and diversity, as well as their experience and expertise in a variety of areas including economic, environmental, and social topics. In evaluating each candidate, the Committee considers factors such as willingness and ability to devote sufficient time to their duties as a Director, willingness to leverage relationships to attract top and diverse talent, a confident personality, tolerance for ambiguity, and an informed and reasoned approach to complex business problems.

Associated SDG: 16

Gary Perlin, retired Chief Financial Officer of Capital One Financial Corporation, currently serves as Chairman of the Board.

Associated SDG: 16

Goals pertaining to climate action and reductions in greenhouse gas emissions are developed by Abt's Global Sustainability Program and approved by the Chief Executive Officer and executive leadership team.

Abt employs an Enterprise Risk Management (ERM) Framework based on global risk management standards, including COSO and ISO 31000. The objective of the ERM program is to identify and address risks that could prevent Abt from achieving our strategy. We also use the frameworks and tools of our ERM program to manage unanticipated risks when they arise. Identified risks—such as operations in fragile states, cybersecurity, climate change, and regulatory compliance—are ranked based on risk exposure and management preparedness, and appropriate action is taken. Key risk indicators are regularly monitored.

Abt engages an outside firm to conduct this process. The firm brings collaboration tools that collect the views of a wide cross-section of Abt leaders about the risks that impact our strategy and also provides perspective about how other peer firms evaluate these risks. This perspective allows Abt to understand how well our ERM process does in identifying top risks and whether Abt is focusing on the right risks when comparing our results to the market. Once a year, following our annual ERM process, our General Council and Chief Ethics and Compliance Officer presents findings from the review to the Board of Directors.

Accountability and direction for strategic issues—including those pertaining to economic, social, and environmental topics—are ultimately set by our Board of Directors, specifically the Human and Reputational Capital Committee. Chief executives then delegate oversight of actions accordingly to Vice Presidents, Directors, and Senior Managers, with regular reporting of progress and challenges to both executive and board-level leaders.

Our Senior Director of Climate Integration regularly reports to our executive leaders and the Board of Directors on Abt's sustainability strategy, priorities, goals, and performance.

Abt's sustainability reporting is formally reviewed and approved by our Chief Executive Officer, Kathleen Flanagan.

Associated SDG: 16

Annually, each Director updates their conflict of interest form. The Board Secretary works with Abt's General Counsel and Chief Ethics and Compliance Officer to ensure that mitigation plans are in place if conflicts of interest are identified.

Associated SDG: 4

Annually, the Nominating and Governance Committee reviews and updates—as needed—the Board training plan, which addresses a number of important topics relevant to Abt's business. Topics include but are not limited to, government contracting and the associated regulatory and legislative environment, cybersecurity, and more.

Annually, each Board Committee conducts an anonymous and independent assessment of their work, composition, and performance against their stated duties. The results of those assessments are provided to the committee chairs and reviewed/discussed at a committee meeting, where potential actions and/or changes are identified and an implementation plan is developed to address any findings. Potential actions include changes to committee composition, work plan, prepatory materials, and more.

Associated SDG: 16

Abt is committed to attracting and retaining individuals who demonstrate high performance and commitment to our mission, clients, and the communities we serve. As a performance-based company, Abt rewards employees for the value of their accomplishments and contributions. Abt’s compensation philosophy is a key part of its total rewards package used to convey how employees are rewarded for their contributions. Abt is committed to fair and equitable pay practices for equivalent work. As an equal employment opportunity/affirmative action employer, this includes all protected classifications: color, religion, sex (including pregnancy, gender identity, and sexual orientation), marital status, military status, national origin, age, disability, or genetic information. To ensure equity, pay differences are evaluated on a yearly basis using a regression analysis. It is Abt’s practice that any differences in pay are due to bona fide business factors such as:

  • Competencies, education, qualifications, certifications, relevant experience, skills, seniority, performance, merit, any collective bargaining, contractual requirements, or business, organizational requirements, and geographical cost of labor.

The Compensation Department including the Senior Director of Total Rewards, and the Chief Operating Officer, oversee the process for determining the scope of the Compensation Policy for Abt. External consultants are procured for the advisement of executive compensations.

4. Strategy, Policies, and Practices

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See the Letter from Our CEO in the 2023 Mission Impact Report

Our Human and Reputational Capital Board Committee is updated quarterly on topics pertaining to social, environmental, and economic impacts.

Additional information on our governance structure can be found on our website: abtassociates.com

Associated UNGC Principle: 10
Associated SDG: 16

To maintain the highest standards of business conduct for Abt employees, the company has an established Code of Conduct. Abt provides regular Ethics and Compliance training to all staff globally as well as other resources such as the anonymous Ethics and Compliance Helpline and the Audit Committee Helpline.

When Abt employees have questions about the Code of Conduct or are concerned about conduct that they believe violates Abt Associates’ standards or the law, we encourage them to talk to their manager. They may also contact:

  • A higher level of management

  • Human Resources

  • General Counsel / Chief Ethics and Compliance Officer

Regardless of the person they choose to talk to, the company is committed to responding to each situation quickly and completely. We have helplines available 24 hours a day, 7 days a week and do our due diligence to ensure each concern is thoroughly reviewed.

The Precautionary Principle is a core element of how we pursue our mission. We systematically evaluate potential risks and benefits to human health and the environment across every engagement and ensure mitigative measures are employed when the risk potential is evident. In addition, it is our policy to conduct research in a manner that protects and safeguards the rights and welfare of human subjects and is in accordance with applicable international, federal, state, and local regulations. In order to accomplish this policy, Abt Associates has an Institutional Review Board tasked with reviewing our research in accordance with applicable requirements.

Abt's Freedom From Harassment policy prohibits harassment of any kind. Harassment violates Abt’s Code of Conduct which clearly states that all employees shall be treated with honesty, integrity, and trust. Harassment includes, but is not limited to bullying, sexual harassment, sexual abuse. Our commitment covers all internationally recognized human rights covered by the Universal Declaration of Human Rights. 

Abt policies are confidential and are not made publicly available. Policies are approved by the highest level in the department and differ depending on the subject matter. They are owned by the Chief Human Resources Officer, General Counsel and Chief Ethics and Compliance Officer, and Vice President of Marketing and Communications. Our Code of Conduct establishes standards that all employees in all offices are expected to follow. While local customs in the countries where we work may vary, all our employees are held to our corporate standards for ethics and behavior.

In addition, Abt has an established a Supplier Code of Conduct, which outlines the standards all suppliers doing business with Abt are expected to follow. More information can be found here: https://www.abtassociates.com/work-with-us/supplier-resources

Associated UNGC Principle: 10
Associated SDG: 16

Abt's Code of Conduct established standards of business conduct that are applied uniformly at all Abt Associates locations and followed by all employees. References in the code to “employees” are intended to cover not only Abt staff but also advisers, consultants, contractors, and other temporary workers. The Code of Conduct applies to all Abt employees and members of our Board of Directors worldwide, including all subsidiaries. Employees or Directors cannot use a contractor, agent, consultant, broker, or other third party to perform any act prohibited by law or by Abt Associates policy.

We are committed to maintaining the highest standards of business conduct and ethics. Our Code of Conduct reflects the business practices and principles of behavior that support this commitment. We expect every employee and director to read and understand our Code of Conduct and its application to the performance of their business responsibilities. In terms of procurement, Abt Associates shall source and procure goods and services matching the needs of the business and mission with the right supply market, through effective and efficient use of funds in compliance with corporate policies and procedures, applicable U.S. or other Government Public Law, and client or donor procurement regulations under all contracts and awards.

Abt additionally implemented our Supplier Code of Conduct in 2021, which sets out the minimum expectations and standards of business required by all suppliers when doing business with or on behalf of Abt Associates. More information can be found here: https://www.abtassociates.com/work-with-us/supplier-resources

Associated UNGC Principles: 1, 8
Associated SDGs: 1, 5, 8, 16

Abt Associates is an organization with strong values of responsibility and integrity. Our Code of Business Conduct and Ethics contains general guidelines for conducting business with the highest standards of ethics.

We are committed to an environment where open, honest communication is the expectation, not the exception. We want employees to feel comfortable in approaching supervisors or management in instances where they believe violations of policies or standards have occurred.

When employees have questions or want to report any concerns regarding questionable accounting or compliance matters, or concerns regarding issues of non-compliance, potential fraud, Code of Conduct violations, or other such violations by company officers, the Chief Executive Officer or a member of the Board of Directors, they can use the Audit Committee Helpline:

  • Phone: 888-309-1558

  • Web: https://secure.ethicspoint.com/domain/media/en/gui/48834/index.html

  • Both are available 24 hours a day, 7 days a week.

Abt places an importance on receiving feedback and continuing to improve its processes with clients and employees alike. We take feedback into consideration for updates to existing procedures.

Associated UNGC Principle: 10
Associated SDG: 16

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See Our Ethics & Governance section in the 2023 Mission Impact Report

We employ a number of measures to ensure staff behave in accordance with our standards and in compliance with regulations that govern our work.

These include:

  • A comprehensive Code of Conduct.

  • Policies on business processes and procedures that are easily accessible to all employees.

  • Robust training on policies regarding corrupt practices, anti-trafficking, freedom from harassment and non-retaliation.

  • Two 24-hour anonymous helplines for reporting any potential misconduct, one monitored by management and one monitored by the Chair of the Finance and Audit Committee.

  • One WhatsApp phone line managed by Abt's Director of Ethics & Compliance

For more information, see Disclosure 2-25.

  • AcademyHealth

  • American Council for Technology-Industry Advisory Council

  • American Society for Training & Development d/b/a Association for Talent Development

  • Association for Public Policy Analysis & Management

  • Gartner Inc.

  • Global Compact Network USA

  • Humentum (Inside NGO)

  • IntraHealth International Inc.

  • National Council of State Housing Agencies

  • National Minority Supplier Development Council

  • Professional Services Council

  • Society for Health Communications

  • Society for International Development

  • The Climate Registry

  • The Executive Leadership Council

  • U.S. Global Leadership Campaign

  • Washington Exec, Inc.

  • World Trade Center Institute, Inc.

Abt’s people engage continuously with key stakeholders, both internal and external, as part of routine business. To evolve and deepen our understanding of how our work and operations impact key stakeholder groups, we undertook a stakeholder mapping exercise in FY23. The assessment considered internal drivers shaping how we engage with our clients, community, and employees, as well as external drivers, such as regulatory requirements, ESG (environmental, social, and governance) reporting requirements, and ESG risks to our business. Stakeholder priorities were assessed using employee dialogues and surveys, our past ESG disclosures, peer and sector disclosure benchmarking, regulatory and legal requirements, and industry best practice. Abt will refresh this process at least once every three years under the direction of our Sustainability Committee to reassess the key stakeholders impacted through our business and operations, how we engage with them, and examples of topics and responses to maximize feedback opportunities. This information will be used to address key areas of impact—risks and opportunities—upon which to focus our materiality assessment and business strategy.

GRI 200: ECONOMIC DISCLOSURES

GRI 201: Economic Performance

Associated UNGC Principles: 6, 7
Associated SDGs: 8, 13

Abt defines a substantive impact on our business broadly as one that would affect our ability to deliver on our business objectives and our mission. The considerations of the impact include both quantitative and qualitative effects to measure the severity of the risk.

We define a substantive financial impact as an impact on gross revenue or contract profit. Abt scores financial impact on a rating of one to five—one being low substantive impact, where the impact affects the gross revenue or contract profit by less than 5%, and five being critical substantive impact, where gross revenue or contract profit are affected by greater than 20%. We define a strategic impact as one that requires dedicated resources—either labor, capital, or both—to manage a risk or manage an opportunity.

We employ an open-ended enterprise risk management process based on global management standards—including COSO and ISO 31000—to identify and monitor risks and opportunities as they arise, including those related to climate change. The scope of this process includes assessing the risks and opportunities of regulatory changes, changes in the market and customer behavior trends, impacts to Abt’s reputation, Abt’s operational footprint—including leased assets (offices) and international project sites—used to conduct operations for our clients, and ability to deliver our solutions and services. In the context of climate-related risks and opportunities, different levels of substantive impacts range from transitional—moving from an office-based strategy to a telecommuter strategy to reduce our footprint, to physical—managing business continuity and site vulnerability related to extreme weather events. Each type of risk will have its own procedure to identify and control risks to ensure the positive business development of the organization and effective risk reporting. Physical risks are identified using a climate vulnerability assessment of our leased assets which uses a qualitative rating of exposure to extreme weather events. Transitional and regulatory risks are evaluated based on the size of the business opportunity, as well as the risk to non-compliance and failure to act aggressively enough within short- medium- and long-term horizons. Overall, risks will be prioritized based on impact, likelihood, and potential influence on our ability to carry out our business functions, and/or influence our revenue.

Upstream value chain inputs include regulations and policies applied by governments, or the products and services provided by our suppliers. In the face of any potential regulatory risks, Abt will seek to mitigate and control the risk by first conducting a gap analysis to better understand compliance requirements and risks to reputation. Following this, Abt will 1) assess the timeframe for implementation and the cost of labor and services needed to manage the risk; 2) assess the likelihood of the risk occurring, and magnitude of impact should it occur across varied time horizons; and 3) budget the management of this risk into our business strategy. As a government contractor, Abt abides by all local and federal requirements, seeking to proactively manage this type of risk.

CASE STUDY 1: In 2021, Executive Order 13990 was signed into action with the goal of leveraging the purchasing power of the federal government to track and incentivize the reduction of climate change impacts. Concurrently, the first ever sustainability standard for professional services firms—NSF/ANSI 391.1—was launched with a strong potential that it could be included in future preferred federal procurement criteria. Non-compliance with the Standard could result in a substantive loss of revenue for Abt as a government contractor. To assess the transitional risk of non-compliance, Abt conducted a gap analysis of the Standard to our existing operations and KPIs. We took action to close these gaps across the organization, with the development and release of Abt’s Supplier Code of Conduct being a key example. The Supplier Code of Conduct establishes the standards of business conduct required of all suppliers in the delivery of goods or services to Abt and/or our clients, worldwide, across the areas of human rights, labor, anti-corruption, and the environment. Environmental criteria include management of physical and transitional risks by our suppliers—such as GHG emissions, climate-related risks, environmental permits and compliance, hazardous substances and waste, and resource efficiency. Abt holds all Tier 1 suppliers to a higher level of standard, by requiring compliance through a digital questionnaire to measure performance. Implementation of this Code closed the gaps to Abt’s preparation to become certified to NSF/ANSI 391.1, once certification to the Standard becomes available.

CASE STUDY 2: Abt’s limited vulnerability to extreme weather events is typically mitigated by our enhanced teleworking policies and digital capabilities, which enabled our staff to work nearly 100% remote for two years without negative impact to our revenue or operations. However, connectivity across our global teams is key to doing business, therefore continual risk reduction management is a priority for Abt. In 2021, Abt enhanced our virtual private network (VPN), digital collaboration tools, and file storage capabilities to make it easier for teams to file share and work simultaneously on projects without physically being together or on-site at an office.

Abt Associates no longer has a Defined Benefit Plan, therefore no separate funds for any pension liabilities. Abt does have two Defined Contribution Plans governed by ERISA (The Employee Retirement Income Security Act of 1974) for U.S.-based employees:

  1. An Employee Stock Ownership Plan (ESOP) with automatic enrollment, no employee contribution, and a discretionary employer contribution (thus 100% participation). For plan year 2021, 5% of eligible compensation was the employer contribution for ESOP share allocations for active eligible participants.

  2. A 401k plan with a 100% match of deferrals up to 5% of compensation. Abt had a participation rate of 97% for all eligible employees at end of 2022.

GRI 202: Market Presence

Associated SDG: 8

In FY23, 83% of our senior managers were hired from the local community. The local community is defined by Local Country National (LCN) status. LCNs are employees whose nationality is the same as the country in which the project office is located. Abt emphasizes sourcing local talent to fill positions in our project offices to further support the communities in which we work.

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GRI 204: Procurement Practices

Associated SDG: 12

Abt Associates' mission drives our commitment to engage and support local suppliers. We implement programs across multiple disciplines that support a stable economy, maintain community relations, and advance the livelihood of the community.

Abt's local purchases of products and services represents 20% of our qualifying annual spend. "Local" in this context is defined as our project site operations across Africa, the Middle East, South East Asia, South America and the Caribbean regions. We define significant locations of operations as any country where Abt is provided or supporting development activities.

GRI 205: Anti-Corruption

Associated UNGC Principle: 10
Associated SDG: 16

Abt has multiple risk management tools in place to capture international and domestic operations risks. We use an enterprise risk management (ERM) framework based on global risk management standards, including COSO and ISO 31000, to conduct an annual assessment of enterprise risks. Corruptions risks are included in these assessments.

Associated UNGC Principle: 10
Associated SDG: 16

Abt’s Code of Conduct establishes standards of business conduct that are applied uniformly at all Abt Associates locations and followed by all employees. While businesses and customs vary—and each individual who works for Abt Associates is unique—certain standards and responsibilities are shared wherever we do business. This includes adhering to anti-corruption laws and competing fairly. 

Employees receive annual Ethics and Compliance training to certify their understanding and compliance with the Code of Conduct. This training includes explicit guidance on anti-corruption behavior and reporting options. Additionally, the training covers how to work ethically with clients to ensure quality and integrity. Abt’s Code of Conduct and Ethics and Compliance Helpline are made available to all staff, as are detailed policies regarding bribery, business ethics and conduct, and more.

For more information, see Disclosure 2-25.

GRI 206: Anti-Competitive Behavior

Associated SDG: 16

Abt Associates had zero legal actions pending or completed during the reporting period regarding anti-competitive behavior, nor any violations of anti-trust or monopoly legislation.

GRI 300: ENVIRONMENTAL DISCLOSURES

GRI 302: Energy

Associated UNGC Principles: 7, 8
Associated SDGs: 7, 8, 12, 13

CY2022 energy consumption within the organization includes on-site combustion from natural gas and purchased electricity.

Energy consumption within the organization:

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Associated UNGC Principle: 8
Associated SDGs: 7, 8, 12, 13

CY2022 energy consumption outside of the organization is reported as U.S.-based data colocations. Emissions from telecommuting and international project sites are not currently reported at the MWh-level.

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Associated UNGC Principle: 8
Associated SDGs: 7, 8, 12, 13

CY2022 energy consumption within the organization includes on-site combustion from natural gas and purchased electricity. As of 2022, 57% of Abt's U.S.-based staff elected to work fully remote. Therefore 2022 regular employees include home office staff in Australia, Britain, and on-site and hybrid employees in the U.S-explaining the significant reduction in employees from 2021 to 2022 for this ratio. Project site employees are not included as they do not contribute to these energy categories, but rather Scope 3-related energy use. Fully remote employees also do not count toward this ratio, but Scope 3-related telework energy use.

Energy intensity ratio:

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Associated UNGC Principles: 8, 9
Associated SDGs: 7, 8, 12, 13

See Disclosure 302-1 for more information.

GRI 305: Emissions

Associated UNGC Principles: 7, 8
Associated SDGs: 3, 12, 13, 14, 15

Emissions by Scope:

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Abt's 2022 emissions inventory is scheduled to be externally verified in Q3 of 2023.

Direct (Scope 1) GHG emissions:

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Abt's 2022 emissions inventory is scheduled to be externally verified in Q3 of 2023.

Associated UNGC Principles: 7, 8
Associated SDGs: 3, 12, 13, 14, 15

Indirect energy (Scope 2) GHG emissions:

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Abt's 2022 emissions inventory is scheduled to be externally verified in Q3 of 2023.

Associated UNGC Principles: 7, 8
Associated SDGs: 3, 12, 13, 14, 15

Other indirect (Scope 3) GHG emissions:

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Associated UNGC Principles: 8, 9
Associated SDGs: 13, 14, 15

CY2022 Scope 1+2 emissions include on-site combustion from natural gas, refrigerants, and purchased electricity as a result of our corporate facilities. Therefore 2022 regular employees for calculating Scope 1+2 emissions intensity are limited to home office staff in Australia, Britain, and on-site and hybrid employees in the U.S. As of 2022, 57% of Abt's U.S.-based staff elected to work fully remote, and therefore do not count toward this emissions intensity calculation for Scope 1+2.

Abt's complete global workforce, including remote workers and global project site employees, is used in calculating Scope 3 emissions intensity as all contribute to emissions within this scope.

GHG emissions intensity ratio, Scope 1+2 MT CO2e per employee:

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GHG emissions intensity ratio, Scope 3 MT CO2e per employee:

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Associated UNGC Principles: 8, 9
Associated SDGs: 13, 14, 15

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See Our Environmental Responsibility section in the 2023 Mission Impact Report

Abt adheres to the Greenhouse Gas Protocol, including CO2, CH4, and N2O in our emission inventory and measures our emissions in Scope 1, 2, and 3.

We are committed to externally verifying our emissions on a biennial cycle and publicly report our inventory to The Climate Registry. Abt's GHG inventories for the years 2012 through 2020 have been externally verified to reasonable assurance standards for Scope 1 and 2 emissions and to limited assurance standards for Scope 3 emissions.

In 2022 Abt validated our new near-term science-based emissions reduction target with the Science Based Targets initiative (SBTi). Our near-term target is to reduce absolute Scope 1 and 2 GHG emissions 38.6% by 2027 from a 2019 base year. Abt also commits to reduce absolute Scope 3 GHG emissions from fuel and energy related activities, business travel, and employee commuting 38.6% within the same timeframe. These targets are aligned with the climate science deemed necessary to maintain a 1.5ᵒC pathway. In the latter half of 2022, Abt submitted our net-zero by 2050 emissions reduction target for validation with SBTi, which was reviewed and completed in 2023.

Abt's global CY2022 emissions were 4,049 MT CO2e representing a cumulative reduction of 41.9% from the 2019 base year. Abt's emissions increased significantly from 2021 levels due increased operations post-COVID-19, such as increased air travel to meet client demands. Abt's 2022 emissions inventory is scheduled to be reviewed and verified in Q3 of 2023.”

GRI 400: SOCIAL DISCLOSURES

GRI 401: Employment

Associated UNGC Principle: 6
Associated SDGs: 5, 8

In FY20 we updated our methodology to reflect rates more accurately, measuring the number of hires or turnovers per category and dividing by average headcount. Therefore rates accurately will not add up to 100%.

As Abt commences more international-based projects, this will increase our international hire rate. Depending on the country, this will have implications for male/female proportions based on local country.

Hire rates, Abt U.S.:

tables2021 13tables2021 14tables2021 15

Hire rates, Abt Australia and Britain:

tables2021 19tables2021 20tables2021 21

Turnover rates, Abt U.S.:

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Turnover rates, Abt Australia and Britain:

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Associated SDG: 8

Abt Associates is committed to providing a comprehensive suite of benefits for the health and wellness (physical and financial) of our employees and their eligible dependents/family members.

Our U.S.-based employees who regularly work 30 hours or more each week are eligible immediately to participate in our comprehensive benefits package, which includes company-subsidized medical and dental insurance plans, company-funded life insurance, disability plans and leave plans, business travel accident insurance and an employee assistance plan. Employees can choose from a variety of employee-paid benefits offered through payroll deductions, including flexible spending plans, supplemental life and disability insurance and vision coverage. Employees are also eligible for parental leave—which provides 100% base salary replacement for up to eight weeks —following the birth of an employee’s child or the placement of a child with an employee in connection with adoption. Abt will contribute a certain percentage of its profits each year to eligible employees (U.S. citizens and permanent residents) via the employee stock ownership program (ESOP) as well as provide a generous matching contribution to the employee’s 401(k).

Abt’s Expatriate and Third Country National employees enjoy the same benefits as our U.S.-based employees.

Associated UNGC Principle: 6
Associated SDGs: 5, 8

Per Abt's Parental Leave Policy, all employees working 30 hours or more are entitled to parental leave, regardless of sex. New parents can receive eight weeks of full paid leave when they welcome a new child into their life, through birth or adoption. Through our Adoption Assistance benefit, Abt will reimburse $5,000 in costs associated with an adoption process.

The Parental Leave program was enhanced effective 4/1/23 to increase the time off from ten days to eight weeks.

This information is true for US-based employees.

See Disclosure 401-2 for more information.

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Return to work rate: Took leave in FY22 and returned in FY22 / Total who took leave in FY22
Retention rate: Took leave in FY22 and still employed in FY23 / Total who took leave in FY22

GRI 402: Labor/Management Relations

Associated UNGC Principle: 3
Associated SDG: 8

Abt’s standard practice is to ensure that employees are well-informed in advance of operational and procedural changes. Our company was founded on participatory principles and we have maintained that practice throughout our company's history. From a corporate planning perspective, we conduct a five-year strategic planning process with annual updates. In general, all major operational changes are decided and announced during this process, thereby providing employees between one to five years notice. Of course, changes may be required within the course of a year, in which case the decision is announced directly to staff affected by the change(s). Ideally, employees are included in the design and implementation processes, thereby maximizing their input.

Our approach is to provide the “what, how and when” for employees and then involve staff and/or collect input from staff to inform decisions and direction based on employee feedback. Abt’s Employee Advisory Council (EAC) represents employee perspectives on key issues and supports leadership decisions. For example, within this last year there were key updates to Abt’s US leave policy making it more generous and flexible and this was communicated to employees six months in advance to allow room for planning. Additionally, as part of our current strategy we have been undertaking a growth ecosystem project to ensure we are organized and roles and responsibilities are clear in support of our growth and strategy objectives. Throughout this process, staff have been involved and informed as organizational design decisions were made, roles were defined and changes were made.

GRI 403: Occupational Health and Safety

Associated SDG: 8

Abt implemented Oracle's Workforce Health and Safety module to better track injuries, illnesses and injuries.

Abt had one reportable Occupational Safety and Health Administration (OSHA) injuries in CY22.

Associated SDGs: 3, 8

The vast majority of domestic employees are working in an office environment and work related hazards are minimal. Most injuries are either slip and falls or related to wrist strain due to typing. Our HR and Benefits team meets on an annual basis with our workers compensation carrier to review claims and identify patterns that would require intervention. Recommendations are reviewed for potential implementation at this time. Additionally, in the U.S., Abt must comply with the Occupational Safety and Health Administration (OSHA) regulations around worker safety.

In 2022, employees had many avenues for reporting a work-related injury including our new Workforce Health and Safety module in Oracle, by contacting the HR Service Center, report to Facilities in the office in which they work, or contact the HR and Total Rewards team directly. All reports come to Total Rewards for reporting to our workers compensation carrier. Abt's Non-Retaliation Policy protects workers from retaliation for good-faith reporting of any possible improper activity.

Abt employees have resources in place to raise issues about their work situation either directly to their manager or to HR. They can also contact Abt's Employee Advisory Council if they are not satisfied with the response from their manager or HR.

For repetitive stress injuries, we use our workers compensation broker to perform ergonomic assessments to identify adjustments to work stations that will allow an employee to work without discomfort. The carrier may recommend changes to the work station, or equipment that will reduce discomfort (such as a natural keyboard) that Abt will provide.

Associated SDGs: 3, 8

Abt's workers compensation broker performs ergonomic assessments to minimize the risk of repetitive stress injuries at employees' request. Employee access is facilitated by sharing information on Abt's intranet, required postings in all offices and communicating process for reporting accidents and injuries during new employee orientation. Abt secures personal health information and ensures that information on employee work-related injuries is not used for favorable or unfavorable treatment by keeping access to this information restricted to Total Rewards staff.

Associated SDG: 8

Abt does not have a process for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system.

Abt does not provide training beyond informing employees about the reporting process noted in Disclosure 403-2.

Abt offers medical coverage to all employees working at least 30 hours per week and subsidizes approximately 70% of the cost. Employees also have access to subsidized yoga classes and a bike subsidy to encourage exercise. Our largest health plan offers incentives for regular screenings and healthy activities to promote good health.

Abt offers gym discounts, on-site gyms in two offices and Weight Watchers memberships to U.S.-based staff. We also offer supplemental health insurance programs that are employee funded. Our Work/Life Assistance Plan offers many seminars on topics such as stress relief, depression, marital conflict and financial issues. Employees also have access to counselors at no cost.

Abt publishes suggested desk setup for ergonomic comfort and provides ergonomic assessments for employees who request assistance.

See Disclosure 403-2 for more information.

Abt has not implemented a system due to the low number of incidents incurred.

There was one reported injury in 2022 to Abt U.S.

Across Abt's global project sites and entities in Australia and Britain, 23 work-related injuries or incidents were reported across 2022, with one fatality as a result of work-related injury.

tables2020 19

Work-related ill health, Abt U.S. 2022:

tables 20

GRI 404: Training and Education

Associated SDG: 8

Abt provides learning and development opportunities for staff through LinkedIn Learning, which offers over 10,000 diverse courses. LinkedIn Learning content, along with dedicated time to learn, allows Abt staff to meet just-in-time needs as well as accomplish long-term goals. Abt also supports continued education/training through our professional development assistance program, which helps cover the cost of expenses incurred while pursuing a degree or professional certification. Internal courses, webinars and workshops are hosted throughout each year on a wide variety of topics. Access to technical on-demand training is available for staff. Abt is highly supportive of on-the-job learning and has created tools, dedicated time and an environment where stretch assignments and internal mobility opportunities help staff develop new skills. Finally, Abt is committed to developing a more equitable and inclusive culture and continued its commitment to Equity, Diversity, Inclusion & Accessibility by continuing quarterly mandatory trainings for all staff.

Associated UNGC Principle: 6
Associated SDGs: 5, 8

Performance Review Evaluation Plan (PREP) is Abt's annual performance evaluation process in which all employees—in all locations worldwide—are provided with feedback, a rating for goals, performance competencies and cultural competencies and the opportunity to create a professional development plan. 100% of Abt staff who were hired by December 31st of the previous year participate in our annual PREP review process. All staff also participate in Goal Setting and our Continuous Performance Management program throughout the year. This program allows for timely, concise feedback and manager/employee Check In Conversations that can be used immediately in real time.

GRI 405: Diversity and Equal Opportunity

Associated UNGC Principle: 6
Associated SDGs: 5, 8

Diversity of governance bodies:

tables 21

Diversity of employees, Abt U.S.:

tables 22tables 23

Diversity of employees, Abt Australia and Britain:

tables 24tables 25

GRI 410: Security Practices

Associated UNGC Principle: 1
Associated SDG: 16

The Abt Associates Institutional Review Board (IRB) ensures that research staff take training on research integrity and protection of human research participants every three years. This is a three-hour on-line training, which is available in ten different languages. The IRB supplements this online training with role-based training for leaders and researchers on other topics, such as privacy laws (e.g., HIPAA), open data policies (e.g., USAID’s), and ethical issues specific to a methodology (e.g., qualitative research with vulnerable populations). 100% of key staff on research studies are trained on research integrity and the protection of human research participants.

GRI 412: Human Rights Assessment

Associated UNGC Principle: 1

Our researchers study some of the most important and relevant questions facing the world today, from the effects of Post-Traumatic Stress Disorder, to evaluating the effectiveness of strategies to reduce barriers to family planning services. Social, behavioral, and educational research can pose risks to privacy and confidentiality as well as ethical challenges, especially studies involving vulnerable populations. As part of its commitment to conducting research that meets the highest ethical standards, Abt Associates maintains its own Institutional Review Board (IRB) to safeguard research participants’ rights and welfare and to protect their personal information.

The IRB review typically includes assessment of: 1) the informed consent process and research design; 2) compliance with country or state privacy laws; 3) a safety plan for collecting face-to-face during a pandemic, e.g., COVID-19 and for studies involving vulnerable populations to ensure those in need are referred to appropriate resources, e.g., helplines for veterans, and study teams complied with mandated reporting requirements, e.g., potential child neglect and abuse; 4) a detailed data security plan and data agreements; and 5) certificates of confidentiality or privacy certificates to protect participants’ sensitive research data.

The Abt Associates IRB ensures that staff take training on research integrity and protection of human research participants every three years. This is a three-hour on-line training, which is available in ten different languages. The IRB supplements this online with role-based training on other topics, such as privacy laws (e.g., HIPAA), open data policies (e.g., USAID’s), and ethical issues specific to a methodology (e.g., qualitative research with vulnerable populations).

Abt had zero reported human rights abuses through any of our employees, clients, suppliers, or research participants in FY23.

Associated UNGC Principle: 1

In 2022, Abt once again offered all staff Freedom from Harassment training, which covered human rights policies and procedures. This training takes 45 minutes on average. 100% of employees were required to complete—and completed—modules on human rights, trafficking, child protection, and preventing sexual exploitation and abuse.

All staff also completed the 45 min Code of Conduct training that covered topics such as using fair employee practices, non-retaliation, fostering a safe workplace, human trafficking, child protection, and embracing diversity.

Associated UNGC Principle: 2

Abt is compliant with all of its U.S. Government contracts containing the Federal Acquisition Regulations (FAR) clause found at FAR 52.222-50, titled “Combating Trafficking in Persons.” Additionally, upon issuance of a subcontract under a U.S. Government prime contract, Abt includes this same FAR clause and ensures compliance by its subcontractors. Our work performed under agreements with the U.K. Department for International Development (DFID) requires that we likewise adhere to and be compliant with relevant anti-trafficking and human rights policies.

Our work for the Australian Government’s Department of Foreign Affairs and Trade (DFAT) strictly adheres to the Environmental and Social Safeguard Policy. Abt Associates Australia implements a robust child protection policy in compliance with DFAT’s stringent requirements driving adherence to international child safeguarding standards. In accordance with a "do no harm" approach, a number of key safeguarding requirements are implemented as part of our operations and program activities, including rigorous recruitment and screening measures, comprehensive child protection training for staff and partners, dedicated child protection resourcing across programs, detailed risk management processes and partner capacity building.

GRI 414: Supplier Social Assessment

Associated UNGC Principle: 2
Associated SDGs: 5, 8, 16

As part of Abt's due diligence, all new and potential suppliers are run through a series of screening checks including across SAM.gov, the U.S. Government's System for Award Management, as well as dynamic screening through Visual Compliance. By accepting any buy-side contract from Abt, suppliers also acknowledge their acceptance of the principles of decent business conduct as described by Abt's Supplier Code of Conduct, their intention to comply with its requirements, and their ability demonstrate and/or submit proof of compliance with the commitments at Abt's request.

GRI 415: Public Policy

Associated UNGC Principle: 10
Associated SDG: 16

Abt makes no political contributions.