Wynn Resorts : 2024 Environmental, Social, and Governance Report
WYNN
2024 Environmental, Social, and Governance Report
Table of
Contents
A B O U T T H I S R E P O R T
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G L O B A L R E P O R T I N G
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I N I T I AT I V E I N D E X
S U S TA I N A B I L I T Y A C C O U N T I N G 1 7
S TA N D A R D S B O A R D I N D E X
C O M M U N I T Y I M PA C T
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H I G H L I G H T S
E N V I R O N M E N TA L H I G H L I G H T S 2 2
G O V E R N A N C E
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A B O U T T H I S R E P O R T
B A C K T O TA B L E O F C O N T E N T S
About This Report
The Wynn Resorts 2024 Environmental, Social, and Governance (ESG) Report contains information from January 1, 2024, through December 31, 2024, except where otherwise specified. This aligns with the reporting period used for Wynn Resorts, Limited Financial Filings: 10-K, Proxy filing, and Annual Report.
Wynn Resorts discloses information in this ESG Report with reference to the Global Reporting Initiative (GRI) Universal Standards and the Sustainability Accounting Standards Board (SASB) Standards maintained by the Value Reporting Foundation. This document presents disclosure indexes within the foregoing frameworks and includes additional details on our programs. Wynn Resorts supports the United Nations Sustainable Development Goals (SDGs) and presents related goals in the 2024 Corporate Responsibility Review. Wynn Resorts operations spanned the following industries and sectors in 2024:
Any questions or comments regarding this report can be directed to:
Erik Hansen
Chief Sustainability Officer
Wynn Resorts, Limited
A B O U T O U R R E P O R T I N G P R O G R A M
Wynn Resorts publishes voluntary disclosures on responsibility practices on an annual cycle, with the last publications on 2023 activity released in April 2024.
Reporting is organized into three documents to reflect the Company operational regions, various audiences and stakeholders, and regulated disclosures. Additional information on Wynn Resorts' financial ownership, entities, and acquisitions can be found in Wynn Resorts financial filings.
• Reporting on Wynn Resorts' Asia-based operations of Wynn Macau and Wynn Palace are set forth in the Wynn Macau, Limited Sustainability Report, in accordance with Hong Kong Stock Exchange requirements. For reporting indexes and disclosures specific to our operations in Macau, please explore the annual Wynn Macau Limited Sustainability Report here.
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B A C K T O TA B L E O F C O N T E N T S
GRI Disclosure Index
SUB-DISCLOSURE NUMBER
DISCLOSURE TITLE
DISCLOSURE STATEMENT
Wynn Resorts, Limited is located at:
3131 Las Vegas Boulevard, South
2 -1
Organizational details
Las Vegas, Nevada 89109
United States of America
Wynn Resorts 2024 Corporate Responsibility Review: Wynn Resorts Properties, p. 7;
Entities included in
Wynn Resorts 2024 ESG Report: About this Report, p. 3;
2 -2
the organization's
Wynn Resorts Annual Report: Note 20-Segment Information, p. 104;
sustainability reporting
Reporting period,
Wynn Resorts 2024 ESG Report: About This Report, p. 3;
2 - 3
frequency, and contact
point
Restatements of
To demonstrate the reporting principle of completeness this report lists historical environmental awards,
2 - 4
building certifications, building efficiency details, and policy descriptions, which may be discussed in
information
revious published reports.
Wynn Resorts 2024 ESG Report: About This Report, p. 3;
Activities, value chain,
Wynn Resorts Annual Report: Item 1-Business, p. 3; Market and Competition, p. 6; Future Development
2 - 6
and other business
Projects, p. 6;
relationships
Wynn Resorts Proxy Statement: Pursuing Growth Opportunities, p. 1;
2024 Wynn North America Employees
Employee Contract
Male
Female
Full-Time
5,790
4,764
Employees
2 -7
Part-Time
2,545
2,510
Permanent
8,335
7,274
Temporary
480
260
Wynn Resorts Proxy Statement: Governance, p. 3; Committees of the Board, p. 16;
2 - 9
Governance structure
Wynn Resorts 2024 ESG Report: Board Role in Risk Oversight, p. 28;
and composition
Wynn Resorts Proxy Statement: Board Independence, p. 15; Board Composition, p. 4;
Nomination and
Wynn Resorts Proxy Statement: Committees of the Board, p. 16; Board Composition, p. 4;
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selection of the highest
governance body
2 -1 1
Chair of the highest
Wynn Resorts Proxy Statement: Board Independence, p. 15;
governance body
Role of the highest
Wynn Resorts 2024 ESG Report: Board Role in Risk Oversight, p. 28;
2 -1 4
governance body in
The Wynn Resorts 2024 ESG Report and 2024 Corporate Responsibility Review have been reviewed
sustainability reporting
by the CEO.
Wynn ResortsCode of Business Conduct and Ethics
2 -1 5
Conflicts of interest
Wynn Resorts Proxy Statement: Board Independence, p. 15;
Nominating and Corporate Governance Committee, p. 18;
Communication of critical
Wynn ResortsCode of Business Conduct and Ethics
2 -1 6
Wynn Resorts Proxy Statement: Board Role in Risk Oversight, p. 20;
concerns
Collective knowledge of
Wynn Resorts Proxy Statement: Board Composition, p.5;
2 -17
the highest governance
body
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B A C K T O TA B L E O F C O N T E N T S
GRI Disclosure Index
SUB-DISCLOSURE NUMBER
DISCLOSURE TITLE
DISCLOSURE STATEMENT
Evaluation of the
Wynn Resorts 2024 ESG Report: Board Role in Risk Oversight, p. 28;
Wynn Resorts Proxy Statement: Compensation Committee, p. 17; Compensation Committee Report, p. 48;
2 -1 8
performance of the
highest governance body
Wynn Resorts Proxy Statement: Our Commitment to Shareholder Engagement and our Track Record of
Responsiveness, p. 22;
2 -1 9
Remuneration policies
Wynn Resorts Proxy Statement: How We Are Paid, p. 23; 2024 Annual Incentive Payout, p. 40;
Wynn Resorts Proxy Statement: Compensation Committee, p. 17; How We Are Paid, p. 23; Compensation
2 -2 0
Process to determine
Committee Report, p. 48;
remuneration
Wynn Resorts Proxy Statement: Our Commitment to Shareholder Engagement and Track Record of
Responsiveness, p. 22;
Annual total
Wynn Resorts Proxy Statement: Pay Ratio Disclosure, p. 65;
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compensation ratio
Statement on sustainable
Wynn Resorts 2024 Corporate Responsibility Review: Message from Craig S. Billings, CEO, p. 3;
2 -2 2
development strategy
Wynn Resorts Annual Report: Our Strategy, p. 3;
2 -2 3
Policy commitments
Wynn ResortsCode of Business Conduct and Ethics
Wynn Resorts 2024 ESG Report: Human Rights, p. 31;
Mechanisms for seeking
Wynn ResortsCode of Business Conduct and Ethics
2 -2 6
advice and raising
Wynn Resorts 2024 ESG Report: Facilitation of Non-Compliance Reporting and Whistleblower Protections, p.
concerns
p. 30; Board Role in Risk Oversight, p. 28;
Wynn Resorts was a member of the following organizations in 2024:
• American Gaming Association
• Cambridge (Massachusetts) Chamber of Commerce
• Chelsea (Massachusetts) Chamber of Commerce
• Financial Accounting Standards Board
• Gay and Lesbian Chamber of Commerce
• Global Gaming Women
• Greater Boston Chamber of Commerce
• International Center for Responsible Gaming (Nevada)
• International Women's Forum Massachusetts
• Latin Chamber of Commerce (Nevada)
• LGBTQ+ Chamber of Commerce of Southern Nevada
• Malden (Massachusetts) Chamber of Commerce
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Membership associations
• Manhattan (New York) Chamber of Commerce
• Massachusetts Taxpayers Foundation
• NAACP Mid-Manhattan (New York) Branch
• Nevada Resort Association
• Nevada Council on Problem Gaming
• New England Council
• New York Building Congress
• New York City Hispanic Chamber of Commerce
• New York City Hospitality Alliance
• Public Company Accounting Oversight Board
• Somerville (Massachusetts) Chamber of Commerce
• The Greater Harlem (New York) Chamber of Commerce
• U.S./China Business Council
• Vegas Chamber
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Collective bargaining
In 2024, 52% of Wynn employees in North America were covered by collective bargaining agreements.
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agreements
Direct economic value
Wynn Resorts Annual Report: Item 8-Financial Statements and Supplementary Data, p. 55;
2 0 1 -1
generated and distributed
Defined benefit plan
Wynn Resorts Annual Report: Note 11-Benefit Plans, p. 86;
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obligations and other
retirement plans
Infrastructure
Wynn Resorts 2024 Corporate Responsibility Review: Vision of Hope: Transforming Lives Through Unity and
Compassion, p. 13; City-Wide Partnerships to Prevent Human Trafficking, p. 14;
2 0 3 -1
investments and services
supported
Communication and
Wynn Resorts 2024 ESG Report: Anti-Corruption, p. 29; GRI 404, p. 11;
2 0 5 -2
training about
anti-corruption policies
and procedures
Legal actions for
Wynn Resorts Annual Report: Note 18-Commitments and Contingencies, p. 100;
2 0 6 -1
anti-competitive behavior,
anti-trust, and
monopoly practices
A P P R O A C H T O TA X
Wynn Resorts' tax strategy conforms to the Company's Code of Business Conduct and Ethics. We identify,
evaluate, monitor, and manage tax risks to ensure full compliance with legal obligations, tax laws, and
2 0 7-1
Approach to tax
practices. We continuously monitor changes to tax legislation and take advice from professional advisers
when it's appropriate.
As business grows and expands, risks may arise regarding applicable tax laws that are complex and often
uncertain. We routinely seek professional advice when the application of tax laws to a material transaction or
a given situation is unclear. We assess tax laws to support the commercial and investment objectives of our
business. We assess the tax treatment of material transactions and new business developments. The most
tax-efficient method may be pursued when more than one legal option is available. When appropriate to our
business, we will seek to apply tax incentives and exemptions as intended.
In 2024, Wynn Resorts paid approximately $618 million in taxes and government fees in the United States.
2 0 7-2
Tax governance, control,
Wynn Resorts' Code of Business Conduct and Ethics details procedures for anonymously reporting
and risk management
violations. These channels are intended to be used to report all types of unethical or illegal activity, including,
but not limited to, violations of accounting, auditing, or securities laws.
Our accounting firms' opinions on financial statements and controls, tax disclosures, and additional tax
details can be found in the following areas of our financial reports: Wynn Resorts Annual Report: Report of
Independent Registered Public Accounting Firm, p. 56-58; Note 14-Income Taxes, p. 92.
We engage with the tax authorities in a cooperative and compliant manner. The Company has participated
in the IRS Compliance Assurance Program (CAP) for the 2012 through 2024 tax years and will continue
participating in the CAP for the 2025 tax year. To minimize tax risk and maintain transparency, we aim to
Stakeholder engagement
provide information and disclose tax matters in a timely manner. We seek to resolve any differences through
constructive discussion and by providing each tax authority with all the required information to understand
2 0 7- 3
and management of
our business.
concerns related to tax
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GRI Disclosure Index
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DISCLOSURE TITLE
DISCLOSURE STATEMENT
Energy consumption
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 25;
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within the organization
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 25;
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Energy intensity
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 27;
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Interactions with water
as a shared resource
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 27;
3 0 3 - 5
Water consumption
Direct (Scope 1)
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 26;
3 0 5 -1
GHG emissions
Energy indirect (Scope 2)
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 26;
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GHG emissions
2024 Wynn North America Carbon Dioxide Emissions Intensity
Property
Emissions Intensity Ratio
Organization-Specific Denominator
GHG emissions intensity
Wynn Las Vegas
0.018
17,725,219 square feet
3 0 5 - 4
Encore Boston Harbor
0.006
3,112,153 square feet
Our CO2 Emissions Intensity Ratio includes Scope 1 and 2 emissions and is calculated using operation area as a denominator.
Management
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 22;
3 0 6 -2
of significant
waste-related impacts
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 22;
3 0 6 - 3
Waste generated
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 22;
3 0 6 - 4
Waste diverted from
disposal
Wynn Resorts 2024 ESG Report: Environmental Highlights, p. 22;
3 0 6 - 5
Waste directed to
disposal
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GRI Disclosure Index
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DISCLOSURE TITLE
DISCLOSURE STATEMENT
2024 Wynn North America Turnover Rate
New employee hires and
Voluntary Turnover Rate
10%
4 0 1 -1
employee turnover
Involuntary Turnover Rate
7%
E M P L O Y E E B E N E F I T S
Wynn Resorts "cares about everyone and everything" and is dedicated to investing in our most precious resource: people. Comprehensive and thoughtful benefits packages go a long way toward ensuring every employee's comfort level. We have developed innovative choices that emphasize health and financial security as top priorities, both short- and long-term.
Health
Financial
Lifestyle
•
Medical
•
Employee Scholarship Program
•
Legal Benefits
•
Dental
•
Complimentary 24/7 Dining
•
Pet Insurance
•
Vision
•
Financial Academy
•
Paid Holiday
•
Telemedicine
•
Travel Protection
•
Vacation Time
•
Concierge-style Service
•
401(k) Matching
•
Paid Maternity Leave
•
Accident Coverage
•
Employee Assistance Program
•
Citizenship Classes
•
Illness Coverage
•
Flexible Spending Accounts
•
ESOL Classes
•
Hospitalization Coverage
•
Wynn Employee Discounts
•
Leadership Programs
•
Lifestyle Discounts
•
Skills Development Programs
•
Prescription Savings
• Life and Disability Insurance
•
Tuition Reimbursement
Health Coverage
Wynn Las Vegas and Encore Boston Harbor offer comprehensive health-care benefits to employees who
work an average of 30 hours per week. Insurance benefits include medical, prescription, dental, vision
Benefits provided to
coverage, and company-paid life insurance. Employees may also opt into additional voluntary benefits such
as supplemental life insurance and disability coverage.
full-time employees
The Company prioritizes an employee-centric workplace and offers health-care plans focusing on quality
4 0 1 -2
that are not provided
care and improving the long-term wellness of employees and their families.
to temporary or
In 2024, Wynn Resorts switched to a self-funded health plan. Self-funding benefits the Company and
part-time employees
employees, offering overall cost savings, greater flexibility with health-care options, and readily available data
to make informed decisions.
Wynn Las Vegas offered a new upgraded health plan option during open enrollment. The new plan provides
better access to higher-quality health care. The plan features concierge-style service from a network of
primary care physicians in the Las Vegas Valley, a dedicated helpline for employees, zero co-payments,
expedited appointments, and same-day visits. The plan emphasizes quality care versus patient quotas,
with physicians adhering to time metrics: Patients are seen within 15 minutes of check-in, and physicians
must spend quality time with patients during visits. Health plan administrators solicit feedback on service
standards, and that input is shared to improve care.
Unlike previous years, during the 2024 open enrollment period, all employees were required to choose a
health plan, noting that any existing elections would not roll over. A targeted communications strategy kept
employees informed about the new plan options. Wynn benefits administrators held meetings and webinars,
increased communication, and revamped wynnbenefits.com to enable employees to select the most
beneficial plan for themselves and their families.
In June 2024, Encore Boston Harbor sought to dramatically improve health-care coverage for all employees
enrolled in a Wynn insurance plan with a special midyear open enrollment that significantly reduced payroll
deductions and increased benefits. The payroll contribution of employees enrolled in the Company's health
plan was reduced by an average of 42 to 53 percent. Benefits of the new plans include primary care visits,
urgent care, and prescription co-payment reductions.
Wynn Las Vegas offers a mobile dental clinic that visits the resort several times monthly. Encore Boston
Harbor conducted four mobile eye exam clinics in 2024.
(C o n t i n u e d)
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Benefits provided to full-time employees that are not provided to temporary or part-time employees
(C o n t i n u e d)
Being an Employer of Choice
Wynn Resorts aims to be an employer of choice. In 2024, 20 percent of full-time employees were proud to be employees since day one. The average hourly wage for our North American employees was $44.87, and 100 percent of them earned above minimum wage. Wynn Resorts possesses a strong "promote from within" culture, with 73 percent of open supervisor and above positions filled by internal candidates in 2024.
In 2024, Wynn employees took advantage of the following programs:
Supporting Workforce Higher Education and Advancement
Wynn Resorts offers support programs encouraging employees to advance in higher education and enhance language skills.
Tuition Reimbursement
Both Wynn Las Vegas and Encore Boston Harbor offer tuition reimbursement. This program provides financial assistance to employees pursuing college credits in a hospitality-related field. At Wynn Las Vegas, 21 employees were approved for the program. At Encore Boston Harbor, three employees were approved for the program.
English for Speakers of Other Languages
Our English for Speakers of Other Languages (ESOL) training program continues to make a meaningful impact by offering three levels of instruction-beginner, intermediate, and advanced-to support English language learners in their journey toward fluency.
At Encore Boston Harbor in 2024, 27 students graduated from the program, clocking in 486 hours of language training and demonstrating remarkable progress in their English proficiency. On average, students showed a 32-point improvement in their pre- and post-assessment scores, as measured by the BEST English assessment conducted by our vendor. Notably, students in the beginner class had an impressive 65-point increase, highlighting the effectiveness of the program in building foundational language skills.
The impact of the program is clear: 89 percent of graduates reported their English skills have improved since completing the course, empowering them with greater confidence in their communication abilities for daily life, work, and future opportunities.
As part of continuing employee development in 2024, Wynn Las Vegas had 50 participants clocking in 108 hours of language training in its ESOL classes. These free classes were available to eligible employees and gathered twice weekly for 12 weeks.
Through structured instruction, supportive learning environments, and measurable outcomes, our ESOL programs continue to transform lives by breaking language barriers and fostering a more inclusive community.
U.S. Citizenship Classes
Wynn Las Vegas continued to offer U.S. citizenship classes. These 12-week courses are free to eligible employees and provide instruction to prepare them for the United States citizenship test. Employees are reimbursed for the test when they pass. Twenty-six people completed the citizenship program in 2024.
Wynn Resorts Foundation Scholarship Program
In 2024, Wynn Resorts awarded 15 new scholarships to employees or their dependents, increasing the total number of scholarship recipients to 56 students. Since its inception in 2018, Wynn Resorts has provided more than $1,200,000 in scholarship funding to more than 100 students.
Students receive up to $7,500 per academic year for a maximum of four years. Scholarship recipients are required to volunteer 20 hours in their community.
Union Employee Benefits
Approximately 52.4 percent of Wynn Resorts' North American employees are represented by various unions under the terms of respective collective bargaining agreements. Those unions include: Culinary Workers Union and Bartenders Union (Nevada), Teamsters Union (Nevada), United Automobile Workers (Nevada), UNITE HERE (Massachusetts), International Brotherhood of Electrical Workers (Massachusetts), and United Government Security Officers of America (Massachusetts). For the fiscal year ended December 31, 2024, Wynn Las Vegas contributed $17.6 million and Encore Boston Harbor contributed $ 4.5 million to various multi-employer defined benefit pension plans for certain union employees.
Retirement Benefits
Wynn Resorts provides a 401(k)-match program to support long-term retirement planning. The Company matches 50 percent of each dollar an employee contributes, up to six percent of their annual salary. Employees must have been employed for a year or more to qualify for the Company match. In 2024, the Company matched more than $10.3 million in contributions from participating employees in North America.
(C o n t i n u e d)
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(Continued)
Dependent and Special Leave
Wynn Resorts offers programs that support work-life balance for employees with dependents and families.
As a covered employer under the Family and Medical Leave Act (FMLA), Wynn provides unpaid, job-
protected leave to eligible employees for a maximum of 12 work weeks in 12 months for reasons outlined
under the FMLA. Employees have formal options for special leave in sickness, mandatory education-related
Benefits provided to
events, or school-related emergencies. For employees with growing families in Nevada, up to six weeks of
full-time employees
paid parental leave are available upon the birth or placement of a child.
401 -2
that are not provided
For Wynn employees in Massachusetts, the Company compensates eligible employees for the difference
to temporary or
between state disability support and our Paid Parental Leave Policy standards.
part-time employees
Under our Paid Parental Leave Policy, employees are eligible for up to 12 weeks of paid parental leave to care
for and bond with a new child in connection with birth, adoption, or foster care. Employees who have worked
for at least one year and who have worked for at least 1,250 hours over the past year are eligible for six weeks
of paid parental leave at their regular pay rate from Encore Boston Harbor. Those employees are also eligible
for six weeks of paid parental leave through Massachusetts Paid Family Medical Leave ("PFML") at a portion
of their regular wage rate up to $1,149.90 per week. Employees who are not eligible can receive 12 weeks of
paid parental leave through PFML at a portion of their regular wage rate up to $1,149.90 per week.
C U S T O M E R A N D W O R K P L A C E S A F E T Y
Wynn Resorts' Workplace Safety Program ensures employees' and guests' safety and well-being. This
comprehensive program encompasses a range of key elements:
• Mandatory Employee Safety Training: We prioritize workforce safety through comprehensive training that
equips employees with the knowledge and skills to navigate potential hazards effectively.
• Hazard Identification and Control: We identify and mitigate potential risks within our facilities to create a
safer environment.
• Accident Reporting and Corrective Action: In the event of an accident, our policy includes a systematic
reporting mechanism, followed by swift corrective actions to prevent recurrences.
• Accident Prevention Strategies: We proactively develop and implement strategies to prevent accidents,
focusing on improving safety and operational measures.
• Employee Committee Programs: We engage employees through committee programs to educate and
promote safe workplace practices.
• The Workplace Safety Program aligns with and often surpasses the principles and criteria outlined in the
Occupational health
federal OHS and ISO 45001 standards. The ultimate objective of safety education and accountability is to
consistently enhance safety, reduce property losses, and earn and sustain an excellent reputation among
403 -1
and safety management
valued stakeholders.
system
In upholding a commitment to employee and guest safety, Wynn Resorts steadfastly pledges to:
• Provide a Safe Workplace: We collaborate at all organizational levels to ensure that workplaces are free from
unsafe conditions and recognized hazards, prioritizing the well-being of all individuals within our facilities.
• Compliance with Regulations: We adhere to federal and state Occupational Safety and Health Standards and
Regulations, state and local ordinances, and manufacturer guidelines, ensuring the highest safety standards
are maintained.
• Administration and Enforcement: We rigorously and regularly administer and enforce Occupational Safety
and Health programs to maintain a safe and secure environment.
• Proper Training: Employees receive training in the safe use of equipment and machinery, proper use of personal
protective equipment, hazard recognition, and emergency procedures-equipping them to respond confidently
to any situation.
• Safety Communication: All employees are well-informed about safety rules, regulations, and standards
relevant to their respective duties, fostering a culture of awareness and responsibility.
The Company is committed to maintaining the highest safety standards and is continually striving for excellence
in workplace safety.
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Disclaimer
Wynn Resorts Limited published this content on April 21, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on April 22, 2025 at 14:10 UTC.