ESG Report 2025

ESG Report 2025

Shaping a Sustainable Future: Another Year of Progress

zampapartners.com

ESG Report 2025

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Table of Contents Chapter 01

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A message from our ESG Partner Chapter 02

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Our purpose Chapter 03

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Environmental, Social & Governance (ESG)

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ESG Report 2025

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Chapter 01 A message from our ESG Partner At Zampa Partners, we are guided by the highest standards of integrity, dedication, accountability, and a relentless commitment to excellence. These principles are firmly rooted in our culture and shape not only the way we support and advise our clients, but also how we develop, empower, and invest in our people.

At a time when ESG appears to be losing momentum in certain global discussions, we remain steadfast in our commitment to transparently share our ESG journey. In fact, this year marks our third consecutive year of measuring and publishing our ESG performance. What began as a pledge to transparency has matured into a structured and disciplined framework that informs our strategic direction, strengthens our governance, and continuously enhances the way we operate as a firm.

By continuously assessing our ESG performance and refining our approach, we remain focused on improving the overall quality and resilience of our organisation.

Transparent reporting fosters trust among our stakeholders by providing a clear and consistent view of our ESG progress over time. It also reinforces our accountability to our clients, our people, regulators, and the wider community, while enabling us to identify areas for further improvement.

I reaffirm my belief that businesses have the power and the responsibility to drive meaningful and sustainable change. It remains clear that organisations can enrich the lives of their people, instil a strong sense of purpose, and contribute positively to society while safeguarding the environment for future generations. As business leaders, we are uniquely positioned to lead by example in promoting responsible growth, ethical conduct, and long-term value creation.

Together, we remain committed to building a stronger, more sustainable future for everyone we serve.

Mark Wirth, Partner

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ESG Report 2025

Chapter 02 Our purpose

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09

Office

Leadership team

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70

Management team

Total employees

data as at 31st December 2025.

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Zampa Partners was founded in 2014 as an accounting and assurance firm. Today, Zampa Partners has developed into a 360-degree business advisory firm, offering comprehensive and integrated solutions. At Zampa Partners, we go beyond traditional advisory services, we are committed partners in every sense. By leveraging deep industry knowledge, robust data, meticulous analysis, and strategic insight, we craft solutions tailored to the needs of each client.

Guided by our purpose, To inspire leaders for a better tomorrow, we operate with transparency and integrity. We cultivate a culture of openness, candid feedback, and genuine collaboration, which drives us toward solutions that create meaningful impact.

Together with our clients, we deliver results that endure and empower leaders to make decisions that spark positive change, strengthen their organisations, enrich their communities, and contribute to a better world.

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ESG Report 2025

Open & Candid We approach every conversation with openness and respect, welcoming honest feedback and diverse perspectives. This spirit of candour builds trust, deepens relationships, and drives shared success with our clients.

Grit Delivers Greatness Greatness demands persistence, passion, and an unrelenting drive to improve. As individuals and as a team, we pursue better ideas, deeper knowledge, and greater expertise, taking initiative to learn and share what we discover. Our determination and resilience inspires confidence and encourages those around us. Though each of us expresses grit in our own way, together, our collective effort and work ethic create a powerful force that drives meaningful progress for our clients, colleagues, and community.

Further Together By mentoring, supporting, and leading by example, we grow stronger together and achieve extraordinary results. This collective spirit extends to our clients, partners, and those impacted by our work, ensuring every success contributes to a lasting, positive legacy.

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At Zampa Partners, our purpose is clear: to inspire leaders for a better tomorrow. We are open and candid in how we lead, disciplined in how we operate, and firm in our commitment to ethical and responsible growth.

ESG is embedded in our governance, in the clients we choose to work with, in how we develop our people, and in the standards we hold ourselves to every day.

We measure what matters, we act with urgency, and we take accountability for the impact we create: for our people, our clients, and the wider community.

Matthew Zampa, Managing Partner

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ESG Report 2025

Chapter 03

Environmental, Social & Governance (ESG) ESG has become an essential framework shaping responsible and forward-looking business practices. It offers a comprehensive lens to assess a company’s impact beyond financial performance, reflecting a deeper commitment to sustainable growth and societal value.

Environmental considerations focus on a company’s ecological footprint and its management of natural resources and environmental risks. This includes carbon emissions, resource efficiency, pollution control, climate resilience, and proactive strategies to address climate change.

Social factors evaluate a company’s relationships with its stakeholders, employees, customers, communities, and suppliers. This encompasses diversity, equity, and inclusion, employee development, community engagement, and broader social impact.

Governance relates to the structures, policies, and leadership practices that ensure transparency, accountability, and ethical conduct. Key areas include corporate governance, data privacy, cybersecurity, and safeguarding organisational integrity and reputation.

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The importance of ESG extends far beyond a checklist of criteria, it reflects a profound evolution in how businesses operate in a dynamic global environment. In 2025, significant shifts in ESG regulatory frameworks, particularly within the European Union, have reshaped corporate sustainability expectations. The European Union has introduced revised thresholds, adjusted timelines, and streamlined reporting requirements to balance regulatory ambition with operational feasibility for companies of all sizes.

Despite changes in the regulatory landscape, our commitment to ESG principles remains unwavering. Embracing ESG is essential for long‑term sustainability and is more than compliance, it embodies a steadfast dedication to responsible and ethical business conduct. By integrating these principles throughout our organisation, we not only mitigate risk and adapt to evolving standards, but also build trust and resilience among investors, customers, employees, and the wider community. This commitment drives sustainable value creation, strengthens stakeholder confidence, and positions us to lead with integrity in the years ahead.

For the third consecutive year, Zampa Partners has advanced its ESG journey, building on the foundation laid by our inaugural materiality assessment in 2023.

The assessment remains a vital tool for identifying and evaluating ESG opportunities and risks that may influence our organisation and its stakeholders.

In 2025, our approach has evolved to include deeper engagement with stakeholders, enabling a more nuanced understanding of the issues where we can have the greatest impact. This proactive dialogue ensures that our ESG initiatives continue to create meaningful, positive outcomes for our employees, clients, and the broader community.

The insights from the ESG materiality assessment were depicted in a materiality matrix, visualising financial materiality and impact materiality, the core of the double materiality concept. Impact materiality reflects the organisation’s effects on society and the environment, while financial materiality captures how sustainability matters influence the organisation itself. By applying this lens consistently over three years, we are better equipped to prioritise initiatives that generate lasting value and strengthen our commitment to responsible, sustainable business practices.

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ESG Report 2025

Our materiality assessment At Zampa Partners, we have conducted our materiality assessment by: Conducting industry analysis – this involved analysing similar sustainability reports of global advisory firms operating in various jurisdictions.

Analysing guidance issued by reputable standard setters, more specifically the SASB standards.

Conducting interviews with key stakeholders, including employees.

We have determined that the following ESG factors are the most relevant to Zampa Partners: Environment

Social

Governance

Carbon Emissions

Community Engagement

Data Privacy & Cybersecurity

Water Usage

Employee Health & Well-being

Transparency

Waste & Recycling

Talent Attraction

Ethics & Integrity

Diversity, Equity & Inclusion

Reputational Value

Employee Retention & Development

Knowledge & Compliance with Regulations

Materiality matrix The ESG factors identified during the materiality assessment have been mapped within a materiality matrix, which is a strategic tool used to assess and visualise the relative significance and impact of ESG issues on our operations, stakeholders, and overall business strategy. This approach enables a clear prioritisation of topics based on both their relevance to the organisation and their potential impact.

Material ESG topics are positioned along two axes, typically ranging from lower to higher significance or impact. The intersection of these axes forms four distinct quadrants, allowing us to identify and focus on the issues deemed most material.

By applying this structured methodology, we ensure that our ESG priorities are data-driven, transparent, and aligned with both stakeholder expectations and long-term strategic objectives.

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High

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5 3

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Medium

environment and society

Zampa Partners impact on the

Impact Materiality

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Low

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Medium

Financial Materiality

High

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ESG’s impact on Zampa Partners

Environment Carbon emissions Water usage Waste & recycling

Social Community engagement Employee health &

Governance Data privacy & cybersecurity Transparency

well-being Talent attraction Diversity, equity & inclusion Employee retention &

Ethics & integrity Reputational value Knowledge & compliance with regulation

development

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Environmental

Carbon emissions Understanding our impact Understanding and managing carbon emissions is increasingly critical for organisations in today’s business environment. It extends far beyond regulatory compliance, it becomes a strategic imperative, closely linked to risk management, value creation, and long-term sustainability.

As environmental regulations continue to evolve, organisations are required to monitor and disclose their emissions with greater accuracy and consistency. At the same time, clients are increasingly seeking guidance on measuring, managing, and reducing their carbon footprint as part of their broader sustainability strategies. A strong command of emissions data enables us to provide meaningful insights, support informed decision-making, and help clients navigate complex and evolving environmental reporting requirements.

By actively managing our own emissions, we demonstrate our commitment to responsible and sustainable practices. This approach not only helps mitigate financial, regulatory, and reputational risks, but also unlocks opportunities for innovation, operational efficiencies, cost savings, and market differentiation.

Companies are required to report greenhouse gas emissions in accordance with the following categories.

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Scope 1 Direct emissions from sources that are owned or controlled by the organisation, such as vehicles owned by the organisation.

Scope 2 Indirect emissions from the generation of purchased electricity, heating and cooling produced by a third party but consumed by the organisation.

Scope 3 All other emissions that occur in the value chain of an organisation, including purchased goods and services, business travel, employee commuting, etc.

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ESG Report 2025

Scope 1 We take pride in our environmentally responsible operations, reflected in our minimal scope 1 emissions. The sole source of these direct emissions arises from the potential leakage of refrigerants from air conditioning and refrigeration equipment. This limited exposure underscores our ongoing efforts to minimise our direct environmental footprint and operate in a manner consistent with our sustainability commitments.

Scope 2 Our scope 2 emissions arise from electricity consumption. As part of our ongoing commitment to monitoring and managing these emissions, we calculated our total electricity consumption for 2025 at 21,596.34 kg of CO2, reflecting a decrease when compared to 2024. This shows our commitment to annually assessing emissions associated with electricity use and to identifying opportunities to further improve energy efficiency across our operations wherever feasible.

In addressing our scope 2 emissions, our primary focus had been on reducing energy consumption through targeted power-saving initiatives, with particular emphasis on efficient lighting across our office spaces. Recognising the direct relationship between energy use and our carbon footprint, we have implemented clear guidelines to minimise reliance on artificial power and lighting.

These measures include configuring monitors to power down rather than rely on screen savers, switching off lights, computers, and air-conditioning units when workspaces are unoccupied, and maintaining energy efficiency by keeping windows and doors closed while air conditioning is in use. In addition, the responsible use of kitchen appliances and the installation of motion-sensor lighting further support our efforts to reduce electricity consumption. Together, these initiatives contribute to lowering our scope 2 emissions and reinforce our commitment to embedding energy efficiency and environmental sustainability into our day-to-day operations.

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Scope 3 Our approach to scope 3 emissions focuses on understanding and managing indirect impacts associated with business travel and employee commuting. As part of our commitment to sustainability, we actively encourage more environmentally responsible transportation choices for off-site work activities and client engagements. By promoting eco-friendly travel options where feasible, we aim to reduce our broader environmental impact while supporting more sustainable ways of working.

The use of green taxis and the promotion of car-pooling form an integral part of our approach to environmentally responsible travel. We encourage team members to choose green taxi services, which typically rely on hybrid or electric vehicles, helping to reduce emissions while maintaining efficient and practical mobility. By prioritising these sustainable transportation practices, we reinforce our commitment to reducing greenhouse gas emissions and demonstrate responsible business behaviour within our industry and wider community.

In line with our commitment to sustainability and employee well-being, we continue to implement initiatives that promote a more flexible and environmentally conscious way of working. Prioritising online meetings over in-person engagements where feasible enhances operational efficiency while contributing to a reduction in our environmental footprint. Our flexible work policy supports a hybrid working mode, enabling employees to choose between working from home or the office. This approach helps reduce commuting-related impacts while fostering a healthier worklife balance. In addition, we have introduced measures to limit non-essential business travel, ensuring that necessary travel is planned and undertaken efficiently and responsibly.

Together, these initiatives reflect our dedication to sustainable business practices and reinforce a more adaptive, mindful, and people-centric approach to how we operate as an organisation.

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ESG Report 2025

Waste and recycling

Environmentally friendly culture Embracing an environmentally responsible way of working is a shared responsibility between the organisation and its employees. At the centre of this approach are the five R’s: reduce, reuse, recycle, repair, rethink.

Office supplies are essential for our daily operations, yet their optimal use depends on fostering a culture of environmental awareness. Our employees contribute daily to this culture through practices such as: using digital signatures to minimise printing of client documents, printing only necessary sections of correspondence, sharing meeting agendas digitally via slideshows or email rather than printing, using recycled paper for essential prints, shredding unwanted documents responsibly, defaulting to double-sided, black-and-white printing, reducing font sizes to save paper, storing documents electronically instead of maintaining hard copies.

Beyond paper management, small adjustments in office habits further support environmental sustainability, including: minimising use of paper towels in bathrooms and kitchens, separately disposing of recyclable waste, encouraging the use of reusable water bottles with office water dispensers instead of single-use plastics.

By embedding these simple yet effective practices into our daily routines, we collectively reduce waste, conserve resources, and reinforce our commitment to a sustainable, environmentally conscious workplace.

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Water usage At Zampa Partners, water consumption remains minimal and is primarily associated with essential uses such as sinks and toilets. As part of our ongoing ESG monitoring, we calculated our total water consumption for 2023, which amounted to 536.93m³. We remain committed to measuring our water usage on an annual basis and to identifying opportunities for further improvement wherever feasible. To further minimise our environmental impact, low-flush toilet systems have been implemented, contributing to our reduced water consumption across our premises.

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ESG Report 2025

Social

Talent attraction We take great pride in our reputation as an employer of choice and remain committed to sustaining this position through targeted talent development initiatives. Guided by the belief that nurturing talent from an early stage is essential, Zampa Partners has retained and continues to invest in three dedicated programmes designed to attract, develop, and retain employees. These programmes, the University Programme, the ACCA Programme, and the Internship Programme, form a key pillar of our long-term strategy, supporting the development of future leaders and ensuring a strong and sustainable talent pipeline for the firm.

Our programmes offer students a valuable head start in their careers by:

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University Programme

Internship Programme

ACCA Programme

Smooth transition from student to full-time employee, Flexible hours to fit the students timetable, Access to international network training, Full-time opportunities in summer, Participation in social and CSR events, Team of young professionals, Work on real client projects, Study leave per module, Dissertation assistance, Hands-on experience.

Gain valuable experience in our four main departments, Guidance from a recently graduated mentor, Priority consideration for winter period vacancies, Hands-on job experience before graduation, Participation in social and CSR events.

Subsidy for study courses, training materials and exam sessions, Guidance and mentorship from experienced ACCA graduates, Access to training through an international network, Collaboration with a team of young professionals, Salary increase with each module passed, Flexible hours and remote work options, Monthly KPI meetings and coaching, Study leave per module.

Employee retention & development To support the well-being, comfort, and long-term engagement of our employees, Zampa Partners has implemented a flexible working hours policy that enables employees to manage their workloads in a balanced and sustainable manner.

Employees also have the option to work on a hybrid basis, combining remote and office-based work, supporting flexibility while maintaining collaboration and connection.

Employee retention, development, and well-being remain key priorities at Zampa Partners and are supported through a comprehensive range of initiatives.

Personal growth We are committed to continuous learning and professional advancement through: continuous professional education (CPE) training and ongoing development opportunities, the Zampa Partners Academy, established in 2019, offering a wide range of inhouse CPE courses for employees and external clients, training programmes covering both technical expertise and soft skills, including leadership and team-building workshops, a dedicated annual training budget to support continuous professional and personal growth, monthly mentoring check-ins and regular performance appraisals, providing structured feedback and career development guidance, study leave tailored to the qualifications being pursued, a structured mentorship programme is made available to selected employees for up to two years to support their professional development and career progression, one-to-one coaching offered to selected employees by an experienced coach, a firm-wide training programme, delivered by an experienced coach, focusing on strengthening company culture, tailored training is provided to senior management, covering business development and other key areas, additional customised training is delivered to senior management on various key matters by our Managing Partner.

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Health and well-being Employee health and well-being are core to our culture. We provide: health insurance, an Employee Assistance Programme (EAP) delivered in collaboration with the Richmond Foundation through the Healthy Minds Work programme, offering confidential mental health support to all employees, family-friendly measures, including flexible working arrangements and reducedhour contracts.

Perks We offer a range of benefits designed to enhance everyday well-being and foster a strong sense of belonging: meal subsidies to support employee well-being and assist with daily living costs, discount on gym memberships and other services to support physical wellbeing, access to beneficial loan rates through our partnership with a local bank, access to Cloudigo Premium, In collaboration with Stanley, every employee has been provided with a branded mug - a step toward eliminating single-use plastic cups from our workplace. To complement this, we've also teamed up with a nearby cafeteria to offer our team discounted hot and cold beverages.

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Performance and support Our performance management framework supports both individual development and organisational objectives. Formal performance reviews are conducted twice yearly and include written assessments and two-way discussions between employees and their department managers. A clear escalation process allows employees to raise concerns with HR where needed.

In addition, Zampa Partners offers a comprehensive range of special leave options, including bereavement, court, marriage, maternity, paternity, adoption, IVF, parental, and miscarriage leave, ensuring employees are supported during important life events.

Together, these initiatives reflect our commitment to creating a supportive, inclusive, and growth-oriented workplace, one where employees are empowered to thrive both professionally and personally.

Employee diversity, equity, and inclusion Female 33.3%

Male 33.3%

Male 41.4%

Female 58.6% Male 66.7%

Split of all employees.

Split of employees part of the leadership team.

Female 66.7%

Split of employees part of the management team.

Zampa Partners demonstrates its commitment to diversity, equity, and inclusion through a comprehensive framework of policies designed to foster a respectful, inclusive, and equitable workplace. Our Equality Policy is central to this approach, promoting a working environment that values diversity and upholds the rights of every employee. We are committed to maintaining a culture of respect and adhere strictly to the principle of non-discrimination.

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ESG Report 2025

Zampa Partners does not tolerate discrimination on the basis of: gender or sex, family responsibilities, age, race or ethnic origin, marital status, pregnancy, disability, sexual orientation, religious or other beliefs, gender identity, gender expression.

The Equality Policy applies to all employees, students, interns, and contractors.

Responsibility for maintaining a non-discriminatory workplace rests with every employee, with accountability placed on the management team.

Non-discriminatory practices are embedded throughout our recruitment and employment processes through strict adherence to our Standard Operating Procedures. Job vacancies, role descriptions, and selection procedures are designed to ensure fairness and objectivity. Hiring managers, trained in equality legislation, develop selection criteria, application forms, and interview questions based solely on the skills, experience, and competencies required for each role, ensuring a fair and transparent recruitment process.

Zampa Partners opportunities.

is

also

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advancing

inclusive

employment

To ensure transparency and equal access to information, all company policies are promptly communicated to employees, including those on leave. Policies are made available through the employee handbook and the company intranet. The HR team maintains up-to-date records of employees’ access to email and ensures that all employees with email access receive electronic copies of official communications, supporting consistent and inclusive information sharing across the firm.

Additionally, induction training is delivered by the Managing Partner, providing a comprehensive introduction to the firm’s corporate culture, values, and expectations, and setting the foundation for consistent standards of conduct and performance across the organisation.

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Employee health and well-being Health, safety and well-being are shared responsibilities that extend to everyone within our workplace, including employees, clients, suppliers, and visitors. Fostering a culture that prioritises strong health and safety practices is integral to our operations, with the aim of preventing workplace incidents to the greatest extent reasonably practicable. In the event of an incident, it is essential that all individuals understand their responsibilities and the appropriate actions to take.

Across our premises, both floors occupied by Zampa Partners are equipped with first aid kits located in kitchen areas, while fire extinguishers are strategically positioned throughout common spaces. The office is also fitted with two clearly marked fire exits at the front and rear of the building. Fire drills are conducted multiple times each year under the supervision of our Health and Safety Officer to ensure preparedness and effective emergency response.

A comprehensive emergency evacuation plan is accessible to all employees via our intranet. This plan outlines evacuation procedures, actions to be taken upon discovering a fire or hearing the alarm, and designated assembly points, providing clear and practical guidance during emergencies.

We prioritise the well-being and safety of our people through a structured health and safety briefing policy and procedure. This policy details key safety elements, including the roles of designated fire marshals and first aiders, the location of fire exits, fire-fighting equipment, and first aid kits, as well as fire drill procedures. The policy is reviewed regularly to ensure alignment with legal requirements and evolving health and safety regulations. In practice, our appointed first aiders and fire marshals receive comprehensive training, enabling them to respond effectively to injuries, illness, or fire-related incidents when required.

Zampa Partners also maintains a dedicated Well-being Policy, which outlines our commitment to fostering a healthy and supportive workplace. The policy defines key aspects of employee well-being, recognises its impact on the workplace, and sets out collective actions to support and maintain well-being across the organisation.

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ESG Report 2025

Supporting employee well-being is a core principle of our culture. We strive to provide a non-judgmental and caring environment, ensuring employees have access to appropriate tools, resources, and support when needed. Our approach focuses on: establishing realistic working conditions, objectives, and adjustments where necessary, reasonable, and practicable, while actively considering feedback on well-being through performance appraisals and exit interviews. providing employees with relevant training and information to raise awareness and understanding of well-being and mental health in the workplace.

Community engagement Community engagement is a cornerstone of a thriving society. It cultivates connection, strengthens trust, and empowers individuals and organisations to work together toward shared goals. At its essence, community engagement is about meaningful participation, open dialogue, and collaboration between communities and key stakeholders, including businesses, government bodies, and non-profit organisations. By encouraging collective action and shared responsibility, it serves as a powerful driver of positive and sustainable change.

Over the past twelve months, Zampa Partners has played an active role in advancing community well-being through a broad range of initiatives and events.

These efforts demonstrate a strong and ongoing commitment to social responsibility and community support. Donations have been made to the following entities: Victim Support, Karl Vella Foundation, Jasmine’s Journey, MSPCA, Malta Society of the Blind.

Zampa Partners remains committed to strengthening and expanding its community engagement efforts. Building on the momentum of the past year, the firm will continue to invest its time, resources, and networks to create lasting, positive social impact.

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Governance

Ethics and integrity Ethics and integrity are foundational principles underpinning the success of Zampa Partners. They are central to building and maintaining trust with our clients, investors, and stakeholders, and they guide how we operate at every level of the organisation. Upholding high ethical standards is essential to fostering strong, long-term client relationships, particularly in delivering accurate, objective, and impartial financial insights. By consistently prioritising our clients’ best interests, we reinforce relationships built on transparency, reliability, and mutual trust.

As professionals, we are committed to the highest standards of integrity, objectivity, professional competence, due care, confidentiality, and ethical behaviour. These principles are embedded within our organisational culture and shape our decision-making, conduct, and accountability, ensuring that ethical considerations remain integral to everything we do. These commitments are further reinforced through our documented Code of Ethics, which sets out the standards and expectations applicable across the firm.

Data privacy and cybersecurity Safeguarding the integrity, confidentiality, and availability of sensitive and personal information is a top priority for us. We remain committed to maintaining robust controls and continuously enhancing them to address evolving risks and technological developments.

To strengthen security, privacy, and operational resilience, we regularly update our IT infrastructure, including both hardware and software, and invest in advanced cybersecurity measures and data protection practices. Cybersecurity is treated as a critical risk area, and we work closely with external IT consultants to ensure our controls remain effective, current, and aligned with best practices.

Through a comprehensive and proactive approach to cybersecurity and data privacy, we continuously monitor the evolving threat landscape relevant to our operations. This enables us to maintain strong safeguards, respond effectively to emerging risks, and uphold the trust placed in us by our clients, employees, and stakeholders.

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Reputational value The reputational value of Zampa Partners is a critical asset that extends well beyond public perception. It directly influences our market position, the strength of our client relationships, and our ability to attract and retain top talent. Protecting and enhancing this reputation is therefore central to our long-term success and governance framework.

Risk management Effective risk management is a core focus at Zampa Partners and plays a vital role in protecting and enhancing the organisation’s reputational value. How risks are identified, assessed, and proactively managed directly shapes perceptions among clients, stakeholders, and the wider market.

An organisation’s ability to anticipate and address potential risks demonstrates reliability, professional competence, and strong ethical standards. By navigating risks effectively, we not only safeguard the business against potential challenges but also reinforce trust and confidence in our capabilities, strengthening our reputation as a credible and dependable organisation.

Alliances Zampa Partners’ membership in the Alliott Global Alliance enhances our reputation on the global stage. It connects us with an elite network of highcalibre firms worldwide, reflecting our commitment to excellence, integrity, and international collaboration.

This affiliation assures clients and partners that we adhere to rigorous global standards and are equipped to handle complex, cross-border challenges.

Through direct access to a vetted network of specialists, we can seamlessly combine local expertise with global insight, delivering solutions that are both sophisticated and reliable.

In addition to the Alliott Global Alliance, Zampa Partners actively engages with key professional networks, including the VAT Forum and the Malta Chamber.

Participation in these associations strengthens our connections, fosters knowledge sharing, and reinforces our commitment to staying aligned with evolving regulations and best practices.

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These affiliations not only differentiate us in a competitive market but also reinforce client confidence, highlighting our role as a forward-looking, globally connected firm dedicated to sustainable business growth.

Memberships Our firm is a member of a number of professional associations and institutes, which we consider essential to maintaining and enhancing our commitment to quality. These memberships not only strengthen our professional standing and reputation, but also ensure that we remain aligned with best practices and developments in the sectors we serve. Importantly, our memberships are focused on associations and institutes that are directly relevant to our core service lines, making them pivotal to the firm’s operations and strategic positioning.

During 2025, the firm was a member of the following: The Malta Institute of Accountants The Malta Institute of Taxation The Malta Chamber The Institute of Financial Services Practitioners VAT Forum Malta Maritime Law Association Super Yacht Industry Network – Malta Finance Malta Malta Asset Servicing Association PEVCA Malta Malta Business Aviation Association

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Corporate governance Corporate governance defines the framework of rules, practices, and processes that guide an organisation’s operations, ensuring transparency, accountability, and ethical conduct at every level. It shapes how decisions are made, responsibilities are allocated, and performance is monitored.

At Zampa Partners, we maintain a robust governance structure that underpins all strategic and operational decisions. Regular board meetings, held monthly and mandatory for all partners, provide a structured forum for discussion, ensuring collective input on key issues. To enrich these discussions, external advisors occasionally participate, offering specialised insights and diverse perspectives. Detailed minutes are maintained for each meeting, documenting discussions and resolutions to ensure transparency and comprehensive recordkeeping.

Beyond internal governance, we actively support professional development and industry engagement. Employees and partners are encouraged to participate in respected associations, including the Malta Institute of Accountants, Finance Malta, and the Malta Institute of Taxation. These affiliations foster continuous learning, networking, and exposure to evolving industry standards and best practices, ultimately enhancing both our expertise and credibility within the accounting community.

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Welcoming new employees to Zampa Partners When welcoming new team members, we provide a comprehensive onboarding experience designed to support a smooth and positive integration into our workplace culture. The process begins with an office tour, familiarising new employees with their environment and encouraging early interaction with colleagues across the firm, helping to build connections from the first day. An induction training session by our Managing Partner also helps new team members feel at home.

A key element of onboarding is a dedicated induction session led by our HR team, which offers a warm welcome and outlines essential company information, including workplace expectations, dress code, and key policies. To reinforce understanding and alignment, each new employee is required to sign a declaration confirming they have reviewed and understood the HR employee handbook.

This structured and holistic onboarding approach fosters a sense of belonging, reinforces our values and standards, and lays a strong foundation for a successful and fulfilling journey with Zampa Partners.

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Code of Conduct At Zampa Partners, our Code of Conduct is a foundational element of how we operate, and adherence to it is mandatory for all employees. The Code sets the tone for our organisational culture, fostering an environment built on trust, respect, accountability, and ethical behaviour. It provides clear guidance for decision-making, helping employees understand the standards and boundaries that underpin our professional conduct.

A robust Code of Conduct also plays a vital role in safeguarding the firm’s reputation by demonstrating our commitment to ethical and responsible business practices. This commitment is essential to maintaining the trust of our stakeholders, clients, and the wider public, and supports the long-term success of the organisation.

The Zampa Partners Code of Conduct outlines clear expectations for all employees, emphasising integrity, diligence, and compliance with applicable laws, regulations, and internal policies. Confidentiality is paramount, with strict requirements for the responsible handling of sensitive information. Employees are also accountable for the proper use of firm assets and records and are required to disclose any potential conflicts of interest to ensure transparency and impartiality. Professional behaviour and discretion are fundamental to protecting our reputation, and strict adherence to all firm policies and procedures is required to maintain a consistently ethical and professional working environment.

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ESG Report 2025

Knowledge and compliance with regulation Regulatory knowledge and compliance are fundamental pillars underpinning our operations, credibility, and professional integrity. Staying abreast of evolving regulatory requirements across our service offerings is essential to delivering highquality, reliable advice to our clients. Compliance is not only a legal obligation, particularly given the sensitive nature of the information we manage, but also a reflection of our ethical and responsible approach to doing business. Our commitment to regulatory adherence strengthens client trust and reinforces the high professional standards that define us.

Developing and maintaining our employees’ knowledge is a key priority. Each employee is provided with a dedicated study budget to support participation in external courses and professional development opportunities. In addition, our teams actively engage with local professional bodies and industry organisations, ensuring we remain informed of regulatory developments and emerging requirements.

When new regulations or amendments arise, we adopt a proactive and inclusive communication approach, promptly sharing comprehensive updates with all employees. This ensures our workforce remains informed, confident, and equipped to navigate an evolving regulatory landscape, supporting consistent compliance and excellence across our operations.

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Transparency Transparency is more than a core value; it is fundamental to the trust we build with our clients and the reputation we uphold within our industry. In a business environment where financial information underpins decision-making, transparency is essential to ensuring accuracy, integrity, and ethical conduct. Clients entrust us with sensitive financial data, and we are committed to meeting that trust with openness, clarity, and accountability.

To embed transparency across the organisation, we maintain clear and consistent internal communication channels. We ensure that our employees are kept informed of the firm’s achievements through structured and regular internal communication. This includes monthly updates highlighting new clients and other key milestones, our monthly internal newsletter titled “Lead with People”, and a bi‑annual firm‑wide roundup that provides comprehensive updates on the firm’s strategy, objectives, and overall performance.

In addition, our intranet platform acts as a central hub for real-time updates and information accessible to all employees. This is supported by regular communications from our HR team, who proactively share important updates and upcoming changes. Together, this multi-channel approach strengthens transparency, promotes engagement, and ensures our workforce remains aligned with the company’s direction and values.

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230 Works Business Centre Second Floor, Eucharistic Congress Road Mosta | Malta MST 9039. +356 2235 0000 info@zampapartners.com

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