Company: ACA
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001739445-25-000058
Chunk: 11

Company: Arcosa, Inc.
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 11
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 and mitigation of risk.                                                                                                                                           |     |                                                                                                                                                                                                                        |     |                                                                                                                                                                                                                                                  |
| Board of Directors                              
 has ultimate responsibility for risk oversight. |     |                                                                                                                                                                                                                |     |                                                                                                                                                                                                                        |     |                                                                                                                                                                                                                                                  |
|                                                 |     | Audit Committee                                                                                                                                                                                                
 •Assesses major financial risk exposures and steps taken by management to address the risks.                                                                                                                   
 •Responsible for the review and assessment of information technology and cybersecurity risk exposures and the steps taken to monitor and control those exposures.                                              
 •Reviews risks identified during the internal and external auditors’ risk assessment procedures and other risks as may be assigned by the Board as part of Arcosa's annual enterprise risk management process. |     | HR Committee                                                                                                                                                                                                           
 •Reviews risks arising from Arcosa's executive compensation programs and management succession planning and other risks as may be assigned by the Board as part of Arcosa's annual enterprise risk management process. |     | G&S Committee                                                                                                                                                                                                                                    
 •Oversees risks related to Arcosa's governance structure, certain sustainability-related matters, director compensation programs, and other risks as may be assigned by the Board as part of Arcosa's annual enterprise risk management process. |

Risk Assessment of Compensation Policies and Practices

The Compensation Consultant performed a risk assessment with respect to our 2024 incentive compensation plans applicable to our executive officers. Based on this review, the Compensation Consultant concluded that our executive incentive programs do not encourage excessive risk-taking behaviors. We also conducted a detailed risk assessment of our 2024 compensation policies and practices (the "Compensation Policies") for our employees, including our executive officers, and assessed the likelihood and potential impact of the risk presented by the Compensation Policies. Participants in the risk assessment included our management, human resources group, internal audit group, and the HR Committee. Based on this review, management and the HR Committee have concluded that sufficient controls exist to mitigate the risks related to the Compensation Policies, and the Compensation Policies are unlikely to have a material adverse effect on Arcosa.

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#### Corporate Governance

#### Communications with Directors
The Board has established a process to receive communications by mail from shareholders and other interested parties. Shareholders and other interested parties may contact any member of the Board or the non-management directors as a group, any Board committee, or any chair of any such committee. All such correspondence should be sent to the Corporate Secretary of Arcosa at 500 N. Akard St., Suite 400, Dallas, Texas 75201.

All communications received as set forth in