Boyd Gaming : 2024 Corporate GRI Standards Report
BYD
Published on 05/27/2025 at 14:48
Statement of Use
Boyd Gaming Corporation has reported in accordance with the GRI Standards for the period January 1, 2024 to December 31, 2024, unless otherwise noted, with reference to the GRI Standards.
GRI 1 Used
GRI 1: Foundation 2021
GRI STANDARD
DISCLOSURE
LOCATION
GRI 2: General
Disclosures 2021
2-1 Organizational details
Boyd Gaming Annual Report, Item 1, Business, p. 1
2-2 Entities included in the organization's sustainability reporting
Boyd Gaming Annual Report, Item 1, Business, pp. 1-2
2-3 Reporting period, frequency and contact point
January 1 through December 31, unless otherwise noted. Annual reporting cycle.
Contact: David Strow, Vice President Corporate Communications ([email protected])
2-4 Restatements of information
Boyd engaged a new third-party energy management platform using EPA methodologies for emissions factors data in 2024.
The same methodologies were used to restate 2023 emissions data.
2-6 Activities, value chain and other business relationships
BoydGaming.com, About Us
Boyd Gaming Annual Report, Item 1, Business, pp. 1-6
2-7 Employees
Boyd Gaming Annual Report, Item 1, Business, p. 9 16,129 team members
2-8 Workers who are not employees
Workers who are not employees represent less than 2% of the Boyd Gaming workforce.
GRI STANDARD
DISCLOSURE
LOCATION
GRI 2: General
Disclosures 2021
2-9 Governance structure and composition
Boyd Gaming Proxy Statement, Director Nominees, pp. 4-7; Board Committees, p. 9
2-10 Nomination and selection of the highest governance body
Boyd Gaming Proxy Statement, Identifying and Evaluating Director Nominees,
p. 4
2-11 Chair of the highest governance body
Boyd Gaming Proxy Statement, pp. 3-4
2-12 Role of the highest governance body in overseeing the management of impacts
Boyd Gaming Proxy Statement, p. 3
2-13 Delegation of responsibility for managing impacts
https://www.boydgaming.com/company/corporate-social-responsibility/corporate-governance/principles-for-effective-corporate-governance
Boyd Gaming 2024 CSR Report, pp. 1 and 37
2-14 Role of the highest governance body in sustainability reporting
https://www.boydgaming.com/company/corporate-social-responsibility/corporate-governance/principles-for-effective-corporate-governance
2-15 Code of Business Conduct and Ethics
Boyd Gaming Code of Business Conduct and Ethics
2-16 Communication of critical concerns
Boyd Gaming Human Rights Policy
Boyd Gaming Proxy Statement, Communicating with our Board, p. 8
Boyd Gaming 2024 CSR Report, pp. 21
2-17 Collective knowledge of the highest governance body
Boyd Gaming Proxy Statement, Effective Governance pp. 2-9
2-18 Evaluation of the performance of the highest governance body
Boyd Gaming Proxy Statement, Effective Governance pp. 2-9
2-19 Remuneration policies
Boyd Gaming Proxy Statement, Director Compensation, p. 11; Compensation Discussion and Analysis, pp. 12-14; Clawback Policy p. 15
2-20 Process to determine remuneration
Boyd Gaming Proxy Statement, Compensation Discussion and Analysis,
pp. 12-14
2-21 Annual total compensation ratio
Boyd Gaming Proxy Statement, CEO Pay Ratio, p. 22
2-22 Statement on sustainable development strategy
https://www.boydgaming.com/company/corporate-social-responsibility/environment
2-23 Policy commitments
https://www.boydgaming.com/company/corporate-social-responsibility
GRI STANDARD
DISCLOSURE
LOCATION
GRI 2: General
Disclosures 2021
2-24 Embedding policy commitments
https://www.boydgaming.com/company/corporate-social-responsibility
2-25 Process to remediate negative impacts
https://www.boydgaming.com/company/corporate-social-responsibility/people/protecting-our-team-members
Boyd Gaming Proxy Statement, Our Approach To Business, p. 10
2-26 Mechanisms for seeking advice and raising concerns
https://www.boydgaming.com/company/corporate-social-responsibility/people/protecting-our-team-members
2-27 Compliance with laws and regulations
https://www.boydgaming.com/company/corporate-social-responsibility/corporate-governance/ethics-and-integrity
2-28 Membership associations
Boyd Gaming was a member of various organizations in 2024, including: Las Vegas Metro Chamber of Commerce, iDevelopment & Economic Association, Iowa Gaming Association, Louisiana Casino Association, Mississippi Gaming & Hospitality Association, Northwest Indiana Business Roundtable, Mississippi Economic Council, Missouri Gaming Association, Nevada Resort Association, US Chamber, Las Vegas Asian Chamber of Commerce, Latin Chamber of Commerce, Urban Chamber of Commerce, Nevada Council on Responsible Gaming, and National Council on Problem Gambling.
2-29 Approach to stakeholder engagement
Boyd Gaming 2024 CSR Report, pp. 1 and 37
2-30 Collective bargaining agreements
Boyd Gaming Annual Report, Human Capital and Labor Relations, p. 9
GRI 3: Material Topics 2021
3-1 Process to determine material topics
Boyd Gaming Annual Report, Item 1
https://www.boydgaming.com/company/corporate-social-responsibility/un-sustainable-development-goals
3-2 List of material topics
Boyd Gaming Annual Report, Item 1
Boyd Gaming 2024 CSR Report, pp. 5, 13, 25 and 36
GRI 304: Biodiversity
2016
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
None
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
All Boyd Gaming lodging facilities are located in or near areas of endangered species habitat. Species include but are not limited to: Rusty Patched Bumble Bees, Sturgeon, Birds and the American Elm.
201-3 Defined benefit plan obligations and other retirement plans
https://www.boydgaming.com/company/corporate-social-responsibility/people/investing-in-our-team-members
Boyd Gaming does not have a defined pension plan.
201-4 Financial assistance received from government
In calendar year 2024, Boyd Gaming took the following income tax credits: Work Opportunity Tax Credits and credit for employer Social Security and Medicare taxes paid on certain employee tips. Additionally, Boyd Gaming received LEED-certified property tax and data center property and sales tax abatement credits at certain Nevada properties.
GRI 204: Procurement
Practices 2016
204-1 Proportion of spending on local suppliers
Boyd Gaming 2024 CSR Report, pp. 33-34
GRI STANDARD
DISCLOSURE
LOCATION
GRI 205: Anti-
corruption 2016
205-1 Operations assessed for risks related to corruption
https://www.boydgaming.com/company/corporate-social-responsibility/corporate-governance Boyd Gaming Anti-Corruption & Anti-Money Laundering Policy, Affirmation of AML Compliance
205-2 Communication and training about anti-corruption policies and procedures
Boyd Gaming Anti-Corruption & Anti-Money Laundering Policy, Affirmation of AML Compliance Boyd Gaming Human Rights Policy
205-3 Confirmed incidents of corruption and actions taken
No confirmed incidents.
GRI 206: Anti-
competitive Behavior 2016
206-1 Legal actions for anti-competitive
behavior, anti-trust, and monopoly practices
Boyd Gaming Annual Report, Item 3, Legal Proceedings and Item 8 of Part II, Note 9
GRI 207: Tax 2019
207-1 Approach to tax
Boyd's tax strategy is to accurately report taxable income based on current laws and regulations. The strategy includes maximizing the utilization of tax credits, including employment tax credits, and utilizing net operating losses before expiration. The Vice President of Tax reviews and
approves the company's tax reporting and compliance work.
207-2 Tax governance, control, and risk management
The corporate tax department executes the tax strategy with efficiency and reports to the Chief Accounting Officer and Chief Financial Officer. The Audit Committee is regularly updated on
material tax matters, including tax litigation, and changes in tax law. The tax department has SOX controls in place and the Vice President of Tax and the Director of Tax affirm each quarter that
the SOX controls are followed.
207-3 Stakeholder engagement and management of concerns related to tax
Boyd's tax group interacts with taxing authorites to respond to inquiries and resolve disputes with integrity.
207-4 Country-by-country reporting
Boyd has tax reporting and filing responsibilities in the US, several US states, Canada and Ontario.
GRI 302: Energy 2016
302-1 Energy consumption within the organization
Boyd Total Energy Consumption Electricity Purchased
2017
2023
2024
MWh
602,750
490,814
483,139
Gigajoules (GJ)
2,169,900
1,766,930
1,739,300
Boyd Total Energy Consumption Natural Gas Purchased
2017
2023
2024
Therms
13,777,290
10,511,125
10,199,300
Gigajoules (GJ)
1,453,234
1,108,982
1,076,083
GRI STANDARD
DISCLOSURE
LOCATION
GRI 302: Energy 2016
302-3 Energy intensity
Boyd Energy Usage Intensity (EUI) reported in GJ per sq. ft.
2017
2023
2024
EUI Boyd
0.2152
0.1734
0.1687
Total Energy Boyd GJ
3,623,134
2,875,912
2,815,383
302-4 Reduction of energy consumption
Boyd Gaming 2024 CSR Report, p. 6
Water as a Shared Resource and Water Stress Analysis.
Boyd Gaming has evaluated every property for Water Stress using the World Resource Institute Water Stress Map. This data provides information for each property to assess their resources for conservation. Each property has reviewed possible water efficiency retrofits for all indoor water uses as well as programs to reduce all exterior water use.
Location Water Stress Level
Las Vegas, NV Low (<10%)
Dubuque, IA Low (<10%)
Northwood. IA High (40%-80%)
Mulvane, KS Med. to High (20%-40%)
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource
Tunica, MS Low (<10%)
Kenner, LA Low (<10%)
Vinton, LA Low (<10%)
Shreveport, LA Low (<10%)
Biloxi, MS Low to Med. (10%-20%)
Opelousas, LA Low (<10%)
Amelia, LA Low (<10%)
Peoria, IL Low to Med. (10%-20%)
Michigan City, IN High (40%-80%)
St. Charles, MO Low (<10%)
Florence, IN Low (<10%)
Cincinatti, OH Low (<10%)
King of Prussia, PA Med. To High (20%-40%)
Kansas City, MO Low to Med. (10%-20%)
303-3 Water withdrawal
See GRI 303-5.
Disclaimer
Boyd Gaming Corporation published this content on May 27, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on May 27, 2025 at 18:26 UTC.