Moving Forward
Responsibly & Sustainably

December 2023
Environmental, Social &Governance Interim ReportTable of Contents

03

04

05

17

17

18

A Message From
Our Co-CEOs

Appendices

About Copart

SASB Index

About This Report

Our ESG Strategy

06

2023 Strategy
and Performance

GRI Index

any forward-looking statement that we may make from time
to time.

This Environmental, Social & Governance Highlights Report(Report) contains forward-looking statements within the

Information contained in this Report represents the company’s

meaning of federal securities laws, including statements

entire operations for fiscal year 2023, unless otherwise noted.

concerning our future efforts to achieve the goals described.

Financial metrics are presented in U.S. dollars. While we

These forward-looking statements are subject to substantial

believe all calculations presented herein were completed inrisks and uncertainties. These forward-looking statements

a manner consistent with current industry standards, suchare subject to certain risks, trends, and uncertainties that

calculations have not been audited by a third-party audit

could cause actual results to differ materially from thosefirm and there has been no third-party attestation to theprojected or implied by our statements and comments. For

information in this Report.

a more complete discussion of the risks that could affect ourbusiness, please review the “Management’s Discussion andThis Report has been prepared in alignment with the Global

Analysis” and the other risks identified in our latest Annual

Reporting Initiative (GRI) standards and the Sustainability

Report on Form 10-K, Quarterly Reports on Form 10-Q, andAccounting Standards Board (SASB) framework. We also

Current Reports on Form 8-K, as filed with the Securities anddescribe Copart’s contributions in the context of the United

Exchange Commission. We encourage investors to review

Nations’ Sustainable Development Goals (SDGs).

these disclosures carefully. We do not undertake to update2

A Letter From Our Co-CEOs

We view our investment horizon, which we measure in decades,

panels that are expected to generate nearly 200,000 kWh ofas a distinctive competitive advantage. It guides us in building

electricity annually. This project reduces the environmental

a durable business, grounded in the richness and robustness

impact of our operations while also generating a sufficientof the services we provide our customers, the product andeconomic return.

technology backbone that empowers our liquid auctions, andthe quality and commitment of our people. Our approach toIn the United States, we expanded our Catastrophe (CAT)sustainability has been shaped by this same mindset. As the

Response team and efforts, including substantial investments

seasons and headlines change, Copart’s mission remains

in personnel, technology, trucks, and loaders. We responded

constant: to build long-term value while operating ourto the largest natural disaster in our history, as measured infundamentally green business in a responsible manner. Fromvehicles managed – Hurricane Ian in Florida – and supported

inception, our role as the intermediary for used and salvaged

our local communities to ensure a faster, more efficient

vehicles has been instrumental in the circular automotive

response to these extreme weather events.

economy. Our direct efforts to reduce our carbon footprint
notwithstanding, our business at its core enables the reuse andWe believe our sustainable business practices, good

recycling of vehicles and their component parts, eliminating

environmental stewardship, and strong governance are

the carbon emissions that would have resulted from de novo

instrumental to our ongoing financial success. On behalf ofmanufacturing of new vehicles and parts.

Copart and our more than 10,000 employees across the globe,
we are pleased to share our 2023 ESG Interim Report.

During fiscal year 2023, we engaged in many thoughtful
discussions regarding our ESG efforts and our inaugural ESG
report with our customers, investors, and other stakeholders.
Our report highlighted our company’s various programs that
address ESG considerations, while also providing thematically
relevant metrics for our business. The single most criticalmeasure of our environmental impact is avoided emissions.
In fiscal 2023, our business across the globe enabled the

Jay Adair
Co-CEO

Jeff Liaw
Co-CEO

avoidance of over 11 million metric tons of CO2e in automotive
manufacturing emissions by extending the useful life ofvehicles and harvesting vehicle replacement parts.
In the United Kingdom, we acquired Hills Salvage & Recycling.
The repair industry in the UK has not historically usedalternative parts – recycled and otherwise – to the same extent
as the US repair industry. Our insurance clients have madeclear their commitment to increasing the use of “green parts”
and their desire that Copart play a direct role in providing
access to them. In Southeast Brazil, we installed solar

3About Copart
Founded in 1982, Copart, Inc. (Copart) is a global leader in

Copart’s extensive inventory is housed on nearly 18,000

online vehicle auctions. Copart’s innovative technology andacres of real estate and includes an array of vehicles including

online auction platforms link sellers to nearly one million

cars, trucks, trailers, vans, classic and exotic cars, commercial

members in over 190 countries. We offer services to process

vehicles, and construction and industrial equipment. Each year,

and sell vehicles to dealers, dismantlers, rebuilders, exporters,

we sell more than 3.5 million vehicles, drawing widespreadand the general public. Copart sells vehicles on behalf ofparticipation in our auctions by dealers, rebuilders, dismantlers,insurance companies, banks, finance companies, charities, fleet

hobbyists, collectors, and consumers.

operators, dealers, vehicle rental companies, and individuals.

2023 Company Reach

11

Countries withOperations

4

250+
Locations

10,200Full- and Part-Time
Employees

3.5+

Million Vehicles
SoldOur Environmental, Social & Governance Strategy
With global operations across 11 countries and more than 250 locations, Copart strives to make apositive impact. From supporting our local communities, to reducing our environmental footprint, we
believe it is our responsibility to manage environmental, social, and governance (ESG) risks, while also
creating shared value for our stakeholders.
Where We Focus
In 2022, Copart announced our ESG strategy, which is rooted in our company’s core values and centered around four impact areas. Withineach of these areas, Copart has established strategies, programs, and performance metrics to measure our progress across our operations.

Reducing Our Direct
Environmental Footprint
While Empowering the
Circular Automotive Economy(pages 6-10)

Prioritizing andEmpowering Our
Employees(pages 12-13)

Paving the Way
For Physical andSocioeconomic
Mobility(page 15)Serving Our Communities
and Customers as a
Responsible andReliable Partner(page 16)

We enable the avoidanceof carbon emissions byextending the life cycle ofvehicles and components; weinnovate to reduce our own
direct operational footprint.

We invest in our
employees, maintainrobust safety guidelines,
and promote inclusion
across our workforce.

We enable more
affordable access tomobility, leading toeconomic development
and social wellbeing.

We strengthen theresiliency and adaptive
capacity of thecommunities we serve andcontribute to public healthand safety.

Supporting the UN Sustainable Development Goals (SDGs)
Within this Report, we have provided information and data that supports the four tenets of our ESG strategy.

5

Managing Our ESG Strategy

At the Board level, Copart’s Nominating and GovernanceCommittee is responsible for overseeing the company’s ESG

To execute on Copart’s ESG strategy, we established an ESG Steering

strategy, policies, and programs. This oversight includes approving

Committee, comprised of members from Copart’s Executive Management

Copart’s Human Rights and Supplier Code of Conduct policies.

Team, cross-functional team members, and third-party consultants

Copart’s Executive Management team provides updates to the fullwith expertise in renewable energy, carbon emissions tracking, andBoard on ESG matters from time to time.

communications and disclosure. The Committee discusses mattersrelated to key performance indicators and ensures accurate tracking,while also setting strategic goals and objectives for the organization.

2023 Strategy & Performance

Reducing Our Direct Environmental
Footprint While Empowering the
Circular Automotive Economy
Sustainability & Copart’s Business Model
Copart’s environmental strategy extends beyond simple adherence to laws and regulations, as we
implement and execute on processes and programs that contribute to environmental stability.

6

Empowering Circularity Through Our Operations

Copart’s large network of real estate is also key to both
improving efficiencies and reducing carbon emissions. In 2023,

Copart’s business model is a critical enabler of the global circular

we continued to expand our real estate portfolio in North

economy. Through our operations, we help reduce global carbon

America, while also successfully implementing route efficiency

emissions and environmental byproducts of natural resource

strategies for our own fleet. This has resulted in shorter trips andextraction by extending the useful life of existing vehicles andfewer “empty” trips, reducing our fleet’s fuel consumption.

vehicle parts, thereby avoiding the harms of new vehicle and autoparts manufacturing.

2023 Environmental Impact Reductions~20%

reduction in estimated tCO2eemissions related to towing
when a new yard is opened.

~tires4,000
recapped since
the inception of the tire
recapping program

5.3MM

tCO2e emissions avoided
from drivable units

5.8MM

tCO2e emissions avoided fromdismantled/recycled units(based on a case study of a new
Copart yard opening in Maine to createa multi-site network.)

7

Extending The Useful Life of Vehicles & Parts
Copart believes extending the useful life of cars and harvesting replacement parts results in overall
fewer emissions, compared to the manufacturing of new vehicles and parts.
Reducing Emissions Through Our Business Model
In 2023, Copart continued its engagement with Dr. Jarod Kelly to estimate the positive environmental effects of our role asintermediaries that enable extension of the useful lives of vehicles and parts.
Dr. Kelly serves as a Principal Energy Systems Analyst at an acclaimed national institution, working to examine the sustainability ofenergy and transportation systems. His recent studies have considered the environmental implications of battery electric vehicle
adoption and the supply chain variance associated with the production of lithium-ion batteries in different regions of the world. Dr.
Kelly received his BS in mechanical engineering from the
University of Oklahoma and his MS and PhD in mechanicalengineering from the University of Michigan.

Manufacturing CO2e Emissions Avoided(Million Metric Tons)

During fiscal year 2023, we estimated that our operations
eliminated 11 million metric tons of CO2e emissions that
otherwise would have occurred through the manufacturingof new parts and vehicles.
*Copart estimated the drivable and dismantled/recycled mix of
our units sold. For each individual vehicle in both groups, we

2023

2022

2021

2020

CO2e Avoided From Drivable
Units

5.3

4.8

4.1

3.8

CO2e Avoided From
Dismantled / Recycled Units

5.8

5.3

4.8

5.0

Total CO2e Avoided

11.1

10.1

8.9

8.8

estimated avoided emissions by using Argonne National
Laboratory’s GREET 2022 rev1 model. For drivable
vehicles, we discounted avoided manufacturing emissions
by crediting proportionally only the estimatedremaining useful life of the vehicle. Further,dismantled/recycled unit manufacturing
emissions were only credited for their market
value as a percent of the market value of theirdrivable peers.

8eInvesting in Our Sustainability Efforts
Throughout Copart’s global operations, we aim to reduce our environmental impacts through theimplementation of programs and initiatives that reduce GHG emissions, energy consumption, andwaste generation. In 2023, Copart continued to invest in efficiency improvements that reduce ouroverall impacts throughout our global operations.
Global Highlights
Finland

At Copart’s Oulu, Finland location, we invested in several energy efficiency projects. This included adding
two wells to the site’s geothermal heating system, which reduced energy consumption by approximately
15%, compared to the previous year; and installing LED lighting, which is expected to reduce energy usage
by an additional 10%, annually.
At Copart’s Pirkkala, Finland site, we installed heat to the location’s water pumps, which is expected toreduce local heating oil consumption by 80%.

BrazilAt three of Copart’s yards in Southeast Brazil, we installed solar panels that are expected to generate nearly
200,000 kWh of electricity, annually. This accounts for nearly 50% of our total electricity consumption forour operations in Brazil.

North America

Copart continues to implement operational policies in North America that limit unnecessary idling. These
policies have reduced overall fuel use by approximately 177,000 gallons in fiscal year 2023.

Our Environmental Footprint
Greenhouse Gas Emissions (MT CO2e)
Scope 1
80k

Energy Consumption (kWh)Direct Energy

Scope 2

76.4k

300mm

60.7k

60k

55.4k

Indirect Energy

293.6MM
239.7MM

240mm

220.4MM

180mm

40k

120mm

20k
0

14.2k

13.4k

13.5k

60mm
0

2023

2022

2021

40.6MM
2023

39.1MM
2022

38.1MM
2021

9

Statement on GHG Emissions Performance & Trends

to expand our business, Copart will evaluate opportunities
to reduce our Scope 1 and 2 GHG emissions and energy

As a part of our strategy to manage transportation costs andconsumption footprint, including implementing efficiency

availability, we continued to expand the company’s owned

measures and operational policies.

fleet of vehicles. In fiscal year 2023, we grew our fleet by over
150%. This change in operational procedures resulted in an

Scope 2 emissions are measured using the “location-based”

increase in Scope 1 emissions that would have previously been

methodology. The boundary for Copart’s Scope 1 and 2

accounted for in our Scope 3 footprint. In addition to our growing

GHG emissions and energy consumption data includes all of

owned fleet, Copart’s global revenue also increased by 10% in

Copart’s global facilities and owned/operated equipment andfiscal year 2023, compared to fiscal year 2022. This increase

vehicles. Due to increased data availability, we restated 2021

in business activity also resulted in an increase in our Scope 1

and 2022 GHG emissions and energy consumption data to

and 2 GHG emissions and energy consumption. As we continue

ensure consistency.

Our ESG Program and Strategic
Business Acquisitions
In fiscal year 2023, Copart competed the combination and integration of Hills Salvage &Recycling (The Green Parts Specialists) with our complementary self-service ‘U-Pull-It’ operationsin the U.K. The Hills acquisition fulfilled the growing demand among Copart’s U.K. insurance
customers for access to recycled parts.

10Managing Impacts & Increasing Resilience
Copart’s commitment to environmental protection extends across our business, as we aim to reduce our directenvironmental footprint, while also increasing climate-related resiliency across the communities where we live and work.

Operating Responsibly
Throughout our operations that cover thousands of acres and at
hundreds of facilities, Copart’s Health, Safety & Environmental(HSE) Team supports our commitment by providing guidance
and implementing programs that safeguard the environment.
This includes measures to proactively safeguard theenvironment from hydrocarbon impacts in North America.

Our “Mission Ready” Philosophy
Weather catastrophe clean-up and recovery services are an
integral part of our business model and also contribute to the
public health and safety of the communities we serve. Copart’s

Real-time logistics operations management

Catastrophe (CAT) Response Team, comprised of more than 500 trucks and drivers, supports vehicle recovery efforts and helps
communities recover faster.
In 2023, we continued to expand our response capabilities by investing in a new advanced telematics system that provides real-time
visibility to Copart’s fleet, assignments, and assets. All of Copart’s command trailers, concourses, and locations are equipped with Starlink
stations, which provide high-speed internet at all times – even in places in which the local infrastructure has been severely damaged.

Responding to Extreme Weather Events

retrieve and process vehicles. The company utilized several of
our CAT mega yards across Florida to store andIn October 2022, Copart responded to the largest natural disasterprocess many tens of thousands of vehicles damaged byin our history as measured in vehicles managed – Hurricane Ian in

the storm. This resulted in the faster resolution of insurance

Florida. Prior to the storm making landfall, Copart CAT members

claims for policyholders and superior economic returns for ourfrom across the country arrived onsite to quickly and efficiently

insurance clients.

500 trucks & 300 front end loaders capable of moving
thousands of impacted vehicles

500 drivers & 100 volunteer reserve team

8,000+ square feet of dedicated mobile facilities

2,000+ acres reserved to respond to CAT events
11

Prioritizing & Empowering
Our Employees
Copart’s Workforce
Copart’s employees are our greatest asset. Our ability to build long-term value depends on our ability
to attract, retain, develop, and motivate talented personnel at all levels of our company.

As of fiscal-year end 2023, Copart employed approximately 10,200 full- and part-time workers, of which 68% were located in the U.S.

Diversity, Equity & Inclusion

In 2023, Copart invested over $1 million in training andeducation programs that provided our employees with

Diversity across our organization is a key contributor tocontinuous opportunities to grow and advance. Over

Copart’s success.

6,000 Copart employees throughout the U.S. and Canada
participated in training and development courses; and we also

As part of Copart’s commitment to diversity, equity, andprovided many thousands of hours of job-specific field training

inclusion, we continue to invest in our military and veteran

to employees at Copart’s yards.

hiring program. In 2023, our main focus included hiringveterans in our transportation and CAT service areas. ThisTo understand the needs and expectations of our current

resulted in hiring nearly 60 veterans during fiscal year 2023.

employees, Copart conducts employee engagement
surveys. In our most recently completed U.S. survey, 74%

Training, Engagement & Satisfactionof participating employees strongly agree that they had
opportunities to learn and grow at work. In the U.K., our

12

Copart believes that positive employee engagement andmost recent survey indicated that 88% of employees would

satisfaction starts with the hiring process, by recruiting bright,

recommend Copart as a place to work. Copart Finland also

motivated personnel and communicating transparently with

conducts an annual well-being and job satisfaction survey andthem over the duration of their careers at Copart.

aims to have a response rate of at least 90%.

2023 Workforce Diversity
Total Workforce

52%

Nearly 75% of our employees in Brazil recognized
Copart as having a positive work environment.

61%

Men
----------------------

Men----------------------

Women

Women

40%

36%

8% Undisclosed
Total Workforce

3% Undisclosed
Management Level

57%

60
50

In 2023, Copart Brazil was recognizedby Great Place To Work.

Management Level

44%

40
30
19%

20

57%

12%

12%

10
0

% White% Hispanic/Latino

15%

14%
9%

7%

% Black/African Am.

14%

7%

% Asian2%

2%% Two or more races% Not Specified

Celebrating Copart and Our Employees’ Success
During FY23 we continued a decades-long Copart tradition by
hosting 10 in-person Town Hall meetings around the UnitedStates, bringing together thousands of our dedicated employees
to celebrate Copart’s past, present and future. These Town Hall
gatherings unite members of the Copart family and offer valuable
insights into Copart’s growth while showcasing recent innovations
that drive our company’s success. Attendees from across theregion joined these events, hosted by our executives, who shared
their perspectives firsthand.
At each Town Hall meeting, we celebrated the commitment anddedication of our hardworking employees who had achieved key
service milestones. We also extended our congratulations to thechildren of Copart employees who had earned the prestigious
Willis Johnson Scholarship.
In addition, across the U.S., Copart hosts annual Family Fun Days
to bring our teams together, with their families, to connect with one
another outside of our workplace. These events boost employee
pride, while allowing us to thank our employees’ families forsupporting Copart.
13

Health, Safety & Wellbeing
Copart’s commitment to safety extends beyond our own employees and workplace, as we aim to
implement policies, procedures, and practices that also support the safety of our customers.
Our Safety Strategy

Improving Safety Training & AwarenessCopart’s health and safety strategy in North America is anchoredThrough Copart’s Equipment and Safety Department, weby the company’s Injury and Illness Prevention Plan (IIPP), which

advanced our capabilities to conceptualize, develop, andincludes specific elements, policies, procedures, and practices

launch innovative and engaging training videos to all of ourthat facilitate our compliance with various local, state, andemployees. We increased the annual training commitment for

federal regulations. In 2023, Copart continued to expand ourall yard employees.

company’s health and safety programs. This included further
developing employees’ access to training materials through ourdedicated Equipment and Safety Department.

2023 Yard Training
Enhancement Courses

14

Alert Zones

Fork Tip AwarenessOperator AwarenessRazor Tool Awareness

Hidden Dangers

Hybrid & Electric Vehicles

Yard Safety Awareness

Personal Protective
Equipment Awareness

Vehicle Receiving Safety

Paving The Way For
Physical & Socioeconomic Mobility
Provide Affordable & Accessible Transportation
Copart helps people around the world improve their economic status, while finding new opportunities
through our business. In regions including Eastern Europe, Latin America, and Africa, entrepreneurs
create new businesses by buying damaged vehicles from the U.S. that might otherwise pollute landfills.
These individuals then leverage local labor to repair the vehicles to good working order and resell them.

Supporting Entrepreneurs Around the Globe
Copart’s platform is used by entrepreneurs around the world,

Copart helps to provide mobility to people whootherwise might not be able to purchase a vehicle.

including several located in the country Republic of Georgia.

Access to reliable transportation expands the range

These individuals make a living by buying cars and either directlyof opportunities for people in education, employment,

repairing them or selling these after working with skilled local

health care, and leisure.

repair shops to perform the necessary labor. Repaired cars arethen sold to their customers, many of whom live in other emerging

Approximately 25% of our US inventory was

economies in the region.

purchased by Copart members in developing
economies as defined by the United Nations

Copart also partners with entrepreneurs to become exclusive

Department of Economic and Social Affairs.

resellers and Copart Lounge operators. Both business models
have proven to be profitable ventures for the owners and createdjobs in places with high unemployment rates. This year, we
included a new lounge in Honduras and partnered with Inbakcar in
El Salvador to assist locals with sourcing affordable transportation.

15

Serving Our Communities & Customers
as a Responsible & Reliable Partner
Copart in the Community
Across Copart’s global operations, we seek to make a positive impact every day. We participate in
year-round efforts that raise money for communities affected by natural disasters, increase funds andawareness to charitable causes, and provide immediate relief to families and individuals.

Supporting First Responders
Copart has built a strong reputation as a community partner
to organizations that provide first responder protection andservices. In 2023, approximately 35% of our U.S. locations

CREF (Collision Repair Education Foundation):
Secures donations and support for vocational and technicaleducation in the collision repair industry.

partnered with their local law enforcement and/or fire

Baylor Scott & White 2022 Celebrating Women:

departments to provide facilities for training and courses.

Focuses on crucial advancements in women’s healthcare,Engaging With Local & National Organizations

highlighting comprehensive wellness programs andinnovative research.

Copart enjoys supporting charitable causes and organizations.

Make a Wish Donation 2023:

Throughout the year, Copart and our employees participate in

Fulfills the dreams of numerous children facing criticalnumerous meaningful events including:illnesses, spreading hope and joy.

Golf Tournament at the Hope Center for Children:
Supports underprivileged youth, enabling vital educational andrecreational programs.
Aspire Gala 2023:
Raises awareness and funds to advance the mission of Aspire, aprogram that helps children, teens and adults with high cognitive
autism spectrum disorder and related profiles develop the skills
16

necessary to be successful in their communities and workplaces.

In fiscal year 2023, Copart provided nearly $1
Million to organizations throughout the UnitedStates that support children, education, underserved
communities, the environment and other worthy causes.
Copart employees provided hundreds of volunteer
hours to support organizations in their local communities.

SASB Disclosures
Copart discloses SASB metrics for the Professional & Commercial Services industry.
Accounting Metric

Code

Response and/or Location

SV-PS-230a.2

The company maintains an extensive data security andcompliance infrastructure, in alignment with NIST and ISO 27001
cybersecurity frameworks. The company’s data protection andcybersecurity systems also undergo both internal and thirdparty security scanning and an annual penetration testing on our
infrastructure and applications.

Data Security
Description of approach to identifying
and addressing data security risks

To identify and manage risks that could impact the company’s
ability to provide secure, reliable transaction processing foruser entities, Copart established formal risk management
procedures and standards. These procedures and standards
help ensure appropriate due diligence is performed prior to
the implementation of new/updated systems and services andappropriate testing is occurring in conjunction with such projects.
Copart also requires all employees to take periodic cybersecurity
training.
Description of policies and practices
relating to collection, usage, andretention of customer information

SV-PS-230a.2

SV-PS-230a.3(1) Number of data breaches, (2)percentage involving customers’confidential business information (CBI) or
personally identifiable information (PII), (3)number of customers affected

Copart maintains a documented privacy complianceprogram designed to confirm compliance with applicablestate, provincial, national, and international privacy laws andregulations. Copart receives external validation of its dataprotection practices each quarter and shares the results with
the Audit Committee of the Board of Directors.
No material data breaches in fiscal year 2022

Workforce Diversity & Engagement
Percentage of gender and racial/ethnic
group representation for (1) executive
management and (2) all other employees

SV-PS-330a.1

Page 13

SV-PS-330a.3

Page 12

SV-PS-510a.1

Code of Business Conduct
Supplier Code of Conduct
Ethics Hotline

Accounting Metric
Employee engagement as a percentage
Professional Integrity
Description of approach to ensuring
professional integrity

Through the company’s Amended and Restated Code ofBusiness Conduct (Code) we promote honest ethical conduct;
full, fair, accurate, timely, and understandable disclosuresin reports and documents we file with, or submit to, theU.S. Securities and Exchange Commission, to authorities
in countries where we do business, and in other public
communications we make; compliance with applicablegovernmental laws, rules, and regulations; prompt internalreporting of violations of the Code to an appropriate person
or persons identified in the Code; and accountability foradherence to the Code.
Total amount of monetary losses as aresult of legal proceedings associatedwith professional integrity

SV-PS-510a.2

Employee hours worked; percentage billable SV-PS-000.B

None

Not applicable
17

GRI Content Index
Copart’s ESG Report follows the Global Reporting Initiative (GRI) disclosure framework, an internationallyrecognized set of indicators for economic, environmental, and social aspects of business performance.
This GRI Content Index is designed to assist our stakeholders in locating ESG information and metrics.
General Disclosures
Disclosures

Description

Reference/Response

102-1

Name of the organization

Copart, Inc.

102-2

Activities, brands, products andservices

About Copart
Our Brands
Copart Annual Report, pages 1-11

102-3

Location of headquarters

14185 Dallas Parkway Suite 300, Dallas, Texas 75254

102-4

Location of operations

Copart International Locations
Copart Annual Report, page 1 and 27

102-5

Ownership and legal form

Copart Annual Report, page 1
SEC Filings

102-6

Markets served

Copart International Locations
Copart Annual Report, pages 1-2 and 5-6

102-7

Scale of the organization

Copart Annual Report, pages 5-6

102-8

Information on employees andother workers

Copart’s Workforce, pages 12-13
Copart Annual Report, pages 13-14

102-9

Supply chain

Copart Supplier Code of Conduct
Copart Human Rights Policy

102-10Significant changes to theorganization and its supply chain

Copart Annual Report102-11

Precautionary principle orapproach

Environment, pages 6-10

102-12External initiatives

Copart’s ESG Strategy, pages 5-6

102-13

Membership of associations

Automotive Service Association

102-14

Statement from senior decisionmakerA Message From Our Co-CEOs, page 3

102-15Key impacts, risks andopportunities

Copart Annual Report, pages 14-27

102-16

Values, principles, standards andnorms of behavior

Copart’s Global Impact, Our Values
Copart Annual Report, page 12102-17

Mechanisms for advice andconcerns about ethics

Copart Annual Report, page 47
Code of Business Conduct, pages 3-5
Anti-Corruption Policy, page 9
Whistle Blower Policy

Governance structure

Board of Directors
Proxy Statement, pages 17-20

Organizational Profile

Strategy

Ethics & Integrity

Governance102-1818

Disclosures

Description

Reference/Response

102-22Composition of the highest
governance body and its
committees

Board of Directors
Corporate Governance Principles
Proxy Statement, pages 15-26
Compensation Committee Charter
Audit Committee Charter
Nominating and Governance Committee Charter

102-23Chair of the highest governancebody

Board of Directors

102-24

Nominating and selecting thehighest governance body

Nominating and Governance Committee Charter
Corporate Governance Principles
Proxy Statement, pages 20-21

102-25

Conflicts of interest

Corporate Governance Principles, page 2
Code of Business Conduct

102-28

Evaluating the highest governancebody’s performance

Nominating and Governance Committee Charter
Corporate Governance Principles, page 5
Proxy Statement, pages 15-26

102-36

Process for determining
remuneration

Corporate Governance Principles, page 5
Compensation Committee Charter
Proxy Statement, page 24

102-40

List of stakeholder groups

Copart engages a range of internal and external
stakeholders, which may include employees, buyers,customers, stockholders, communities, suppliers,
governments, and others.

102-42

Identifying and selecting
stakeholders

Copart identifies and engages with stakeholders basedon their applicability to our business.

102-45

Entities included in the
consolidated financial statements

Copart Annual Report102-46

Defining report content and topic
boundaries

Copart defines the company’s ESG Report content,
based on the topics that have the great impact or
relevance to our business; and are also important to ourstakeholders.

102-47

List of material topics

The list of topics is provided in the Management
Approach & Topic-Specific Disclosures section of thisGRI Index.

102-48

Restatements of information

Not applicable

102-49Changes in reporting

Not applicable

102-50

Reporting period

Fiscal year 2023

102-51

Date of most recent report

Not applicable

102-52

Reporting cycle

Annual102-53

Contact point for questions
regarding the report

Contact Us

102-56External assurance

None during the reporting period

Governance (cont.)

Stakeholder Engagement

Reporting Practice19

Management Approach & Topic-Specific Disclosures
TopicsDisclosures

Reference/Response

Economic
Economic Performance

103

Management Approach

Financial Resources
Copart Annual Report

201-1

Direct economic value generated
and distributed

Financial Resources
Copart Annual Report

201-3

Defined benefit plan obligations
and other retirement plans

Copart Annual ReportManagement Approach

Copart Annual Report

201-3

Infrastructure investments andservices supported

Copart Annual Report

103

Management Approach

Code of Business Conduct
Anti-Corruption Policy
Whistle Blower Policy

205-2

Communication and training
on anti-corruption policies andprocedures

Code of Business Conduct
Anti-Corruption Policy
Whistle Blower Policy

1034

Management Approach

Investing in Our Sustainability Efforts, page 9

302-1

Energy consumption within theorganization

Our Environmental Footprint, pages 9-10

103Management Approach

Environmental Strategy and Performance, page 6

305-1

Direct (Scope 1) GHG emissions

Measuring Our Environmental Footprint, page 9

Indirect Economic Performance 103

Anti-Corruption

Environmental
EnergyEmissions

Waste

Environmental Compliance

Supplier Environmental
Assessment

305-2

Direct (Scope 2) GHG emissions

Measuring Our Environmental Footprint, page 9

103Management Approach2022 ESG Report, page 9306-2

Management of significant wasterelated impacts

2022 ESG Report, page 9306-4

Waste diverted from disposal

2022 ESG Report, page 9

307

Management Approach2022 ESG Report, page 4

307-1

Non-compliance with
No material instances during the reporting
environmental laws and regulations period

103

Management Approach2022 ESG Report, page 8
Copart Supplier Code of Conduct308-1

New suppliers that were screenedusing environmental criteria

Copart Supplier Code of Conduct

103

Management Approach

Copart’s Workforce, page 1
Copart Annual Report, pages 12-13

103Management Approach

Health & Safety, page 14
Copart Supplier Code of Conduct
Copart Human Rights Policy

403-1

Occupational health and safety
management system

Health & Safety, page 14403-6

Promotion of Worker Health

Health & Safety, page 14

403-8

Workers covered by an
occupational health and safety
management system

Health & Safety, page 14

103

Management Approach

Training, Engagement, and Satisfaction, pages
12 and 14

404-2

Programs for upgrading employee
skills and transition assistanceprograms

Training, Engagement, and Satisfaction, pages
12 and 14

SocialEmployment

Occupational Health and
SafetyTraining and Education

20

Diversity and Equal
Opportunity

103

Management Approach

Diversity, Equity, and Inclusion, pages 12 and 14

405-1

Diversity of governance bodies
and employees

Diversity, Equity, and Inclusion, page 13
Proxy Statement, pages 15-17

Local Communities

103

Management Approach

Copart in the Community, page 12413-1

Operations with local community
Copart in the Community, pages 15-16
engagement, impact assessments,
and development programs

103

Management Approach

Copart Supplier Code of Conduct414-1

New suppliers that were screenedusing labor practices criteria

Copart Supplier Code of Conduct

103

Management Approach

SASB Disclosures, page 17

418-1

Substantiated complaints regarding None during the reporting period
breaches of customer privacy andlosses of customer data

Supplier Social Assessment

Customer Privacy

21