2024 eBay Impact Report
Global Reporting Initiative, Sustainability Accounting Standards Board, and Task Force on Climate-Related Financial Disclosures
The references provided in our GRI Content Index includes content in our 2024 Impact Report, direct answers with further detail and links to publicly available sources on our corporate website.
GRI 2: General Disclosures 2021:
Statement of use: eBay has reported the information cited in this GRI content index for the period January 1-December 31, 2024, with reference to the GRI Standards.
GRI 1 used: GRI 1: Foundation 2021
Indicator | Description | References |
2-1 | Organizational details | Our Company; 2024 Form 10K, pages 5-10 and 36 |
2-2 | Entities included in the organization's sustainability reporting | The boundary for eBay's 2024 Impact Report, including environmental and social indicators, covers all (100%) of activities under operational control, unless otherwise stated. |
2-3 | Reporting period, frequency and contact point | Our reporting period covers calendar year (January 1 - December 31) 2024; we publish an Impact Report annually; impact@ebay.com |
2-4 | Restatements of information | 2024 Impact Report (Environmental Footprint, page 18) |
2-5 | External assurance | Assurance Statement |
2-6 | Activities, value chain and other business relationships | 2024 Form 10K, pages 5-10; eBay's supply chain consists primarily of information technology, professional services and office supplies to support our digital platforms. |
2-7 | Employees | 2024 Impact Report(Culture and Workforce, page 30); Diversity, Inclusion, & Belonging Highlights Report; 2024 Form 10K, pages 9-10 |
2-8 | Workers who are not employees | 2024 Form 10K, pages 9-10 |
2-9 | Governance structure and composition | 2025 Proxy Statement, pages 10-23; Governance Guidelines for the Board of Directors; Board of Directors; Committee Composition |
2-10 | Nomination and selection of the highest governance body | 2025 Proxy Statement, pages 10-16 and 18-20; Governance Guidelines for the Board of Directors; Corporate Governance and Nominating Committee Charter |
2-11 | Chair of the highest governance body | 2025 Proxy Statement, pages 20-21; Board of Directors |
2-12 | Role of the highest governance body in overseeing the management of impacts | 2024 Impact Report(Our ESG Governance Model, page 38); 2025 Proxy Statement, pages 21-29 |
2-13 | Delegation of responsibility for managing impacts | 2024 Impact Report(Our ESG Governance Model, page 38); 2025 Proxy Statement, pages 21-29 |
2-14 | Role of the highest governance body in sustainability reporting | 2024 Impact Report(Our ESG Governance Model, page 38); 2025 Proxy Statement, pages 22 and 27-29; Corporate Governance and Nominating Committee Charter |
2-15 | Conflicts of Interest | 2025 Proxy Statement, pages 21 and 32-33; Governance Guidelines for the Board of Directors |
2-16 | Communication of critical concerns | 2025 Proxy Statement, pages 30-31 and 33 |
2-17 | Collective knowledge of the highest governance body | 2025 Proxy Statement, pages 11-16 and 19; Board of Directors |
2-18 | Evaluation of the performance of the highest governance body | 2025 Proxy Statement, pages 24-25; Governance Guidelines for the Board of Directors; Corporate Governance and Nominating Committee Charter |
2-19 | Remuneration policies | 2025 Proxy Statement, pages 32, 34-36, and 43-61; Governance Guidelines for the Board of Directors; Corporate Governance and Nominating Committee Charter |
2-20 | Process to determine remuneration | 2025 Proxy Statement, pages 34-36 and 43-61 |
Indicator | Description | |
2-21 | Annual total compensation ratio | 2025 Proxy Statement, page 72 |
2-22 | Statement on sustainable development strategy | 2024 Impact Report (Message from Our CEO, page 1) |
2-23 | Policy commitments | 2024 Impact Report(Trusted Marketplace, pages 40-45); Human Rights Policy Statement; Code of Business Conduct and Ethics; Third Party Code of Business Conduct and Ethics; As part of our enterprise risk management (ERM) processes, eBay's Board and Executive Leadership Team review the company's risks at least annually. eBay's risk management process includes the identification of company-specific risk exposures from likelihood and magnitude perspective., and applicable information is published in SEC reporting (10-K and 10-Q). eBay's risk management process also includes the evaluation of mitigating actions for the identified top risks. Applicable information is published in SEC reporting (10-K and 10-Q). In 2022, eBay had a third-party conduct an assessment of our overall ERM program to highlight the current state of the program and identify potential areas of improvement to achieve the next level of maturity of the program. To promote an effective risk culture, we require company-wide training on risks including privacy and information security. We provide custom training about risk management to the stakeholders that we interview as part of our annual risk assessment. eBay may also incorporate risk criteria into the development of services in certain areas of our business. For example, this risk criteria has informed product development, such as our Authenticity Guarantee. As part of eBay's ERM process, eBay considers the topics identified from our materiality assessment. |
2-24 | Embedding policy commitments | 2024 Impact Report(Trusted Marketplace, pages 40-45); Human Rights Policy Statement; Code of Business Conduct and Ethics; Third Party Code of Business Conduct and Ethics |
2-25 | Processes to remediate negative impacts | 2024 Impact Report(Trusted Marketplace, pages 40-45); Human Rights Policy Statement; Code of Business Conduct and Ethics; Third Party Code of Business Conduct and Ethics |
2-26 | Mechanisms for seeking advice and raising concerns | 2024 Impact Report(Ethics & Compliance, page 40); Code of Business Conduct and Ethics; Integrity Helpline; In 2024, 92% of Code of Business Conduct & Ethics reports to eBay's Integrity Helpline were unsubstantiated. We take all reports seriously and using our established procedures, including eBay's Global Whistleblowing Standard, we investigate to the fullest extent possible. Where warranted by our findings, we take appropriate corrective action and perform root cause analysis. The Integrity Helpline is operated by an independent third-party, and all details of the reports received are kept confidential. eBay's Business Ethics Officers (BEOs) help evaluate and resolve ethics and compliance issues. In addition to the BEOs, eBay's Office of Ethics & Compliance is also responsible for the company's whistleblowing mechanisms. |
2-27 | Membership associations | 2024 Impact Report(Environmental Footprint, page 18); eBay Main Street |
2-28 | Compliance with laws and regulations | 2024 Form 10K, pages 7-8 |
2-29 | Approach to stakeholder engagement | 2024 Impact Report; Our Company; eBay Main Street; Seller Showcase; Our Community |
2-30 | Collective bargaining agreements | Human Rights Policy Statement |
GRI 3: Material Topics 2021:
Indicator | Description | References |
3-1 | Process to determine material topics | 2024 Impact Report (Issues Material to eBay, page 6) |
3-2 | List of material topics | 2024 Impact Report (Issues Material to eBay, page 6) |
Topic Specific Disclosures:
Indicator | Description | References |
ECONOMIC | ||
GRI 201: Economic Performance 2016 | ||
3-3 (2021) | Management of material topic | 2024 Impact Report(Our Impact Goals, page 7; Economic Opportunity, pages 11-17; Ethics & Compliance, page 40); 2024 Recommerce Report; 2024 Form 10K, pages 7 and 40-55; Global Tax Policy |
201-1 | Direct economic value generated and distributed | 2024 Impact Report(Our Impact Goals, page 7; Economic Opportunity, pages 11-17); 2024 Form 10K, pages 7 and 40-55 |
201-2 | Financial implications and other risks and opportunities due to climate change | CDP 2024 Climate Change Response, pages 24-33 |
201-3 | Defined benefit plan obligations and other retirement plans | 2025 Proxy Statement, pages 43-61 |
GRI 203: Indirect Economic Impacts 2016 | ||
3-3 (2021) | Management of material topic | 2024 Impact Report(Our Impact Goals, page 7; Economic Opportunity, pages 11-17; Employee Giving and Volunteering, page 36); 2024 Recommerce Report; 2023 Small Business Report; Our Community; eBay Main Street; eBay for Charity; eBay Foundation |
203-1 | Infrastructure investments and services supported | 2024 Impact Report(Economic Opportunity, pages 11-17; Employee Giving and Volunteering, page 36); 2024 Recommerce Report; 2023 Small Business Report; Our Community; eBay Main Street; eBay for Charity; eBay Foundation |
GRI 205: Anti-corruption 2016 | ||
3-3 (2021) | Management of material topic | 2024 Impact Report(Ethics & Compliance, page 40); Code of Business Conduct and Ethics; eBay maintains anti-corruption policies and procedures that comport with the requirements of the U.S. Foreign Corrupt Practices Act and the U.K. Bribery Act. The policy explicitly prohibits bribery and corrupt conduct, including facilitation payments, and establishes procedures for advance approval of gifts, travel and entertainment to and from third parties, and sets guidelines for political contributions. For additional information, please see eBay's Code of Business Conduct & Ethics, which is signed off by eBay's CEO, who also serves on the company's Board of Directors. |
205-1 | Operations assessed for risks related to corruption | 2024 Impact Report (Ethics & Compliance, page 40); eBay's Ethics & Compliance function conducts regular risk assessments to understand how effective the program is at addressing the company's corruption risks. eBay also conducts enhanced due diligence on third parties that pose an elevated risk of corruption. Key compliance systems managed by eBay are validated by an independent party at least annually to promote operating effectiveness and meet regulatory expectations based on our entity's licensing status. |
205-2 | Communication and training on anti-corruption policies and procedures | All new hires at eBay are required to complete an online compliance training course within 90 days of hire, which includes an overview of the Code of Business Conduct and Ethics, whistleblowing procedures (including use of eBay's Integrity Hotline), and anti-corruption/anti-bribery. All eBay employees are also required to complete an annual compliance training that includes modules on the Code of Business Conduct & Ethics, whistleblowing procedures and anti-corruption/anti-bribery. Additionally, eBay's Ethics & Compliance team, which includes a network of over forty Business Ethics Officers embedded throughout the organization, holds regular outreach events to raise awareness of compliance issues and available resources for support. Per eBay's Business Code of Conduct, we take prompt action regarding any conduct that violates the law and/or the Code. We may determine that remedial or disciplinary action is necessary. |
Topic Specific Disclosures:
Indicator | Description | References |
ECONOMIC | ||
GRI 205: Anti-corruption 2016 (cont.) | ||
205-2 | Communication and training on anti-corruption policies and procedures | In 2024, 99.55% of full-time employees completed compliance and anti-corruption/anti-bribery training. At eBay, we are also committed to ethical marketing and communications. This means we commit to sharing the social and environmental impacts of our work without exaggeration or overstatement, and only publish information we understand to be accurate so that customers, employees, investors and all stakeholders can be well informed. Additionally, we are committed to protecting vulnerable market segments (including children) and abstaining from disinforming customers on competitors and their products and services. |
205-3 | Confirmed incidents of corruption and actions taken | None confirmed during the reporting period. |
GRI 2017: Tax 2019 | ||
3-3 (2021) | Management of material topic | 2024 Impact Report(Ethics & Compliance, page 40); Global Tax Policy |
207-1 | Approach to tax | 2024 Impact Report(Ethics & Compliance, page 40); Global Tax Policy |
ENVIRONMENTAL | ||
GRI 302: Energy 2016 | ||
3-3 (2021) | Management of material topic | 2024 Impact Report(Our Impact Goals, page 7; Environmental Footprint, page 18); Environmental Policy; Through our facilities' environmental management systems, we aim to conduct reviews and facilitate continuous improvement based on the "Plan", "Check", "Do", "Act" (PCDA) model. This represents approximately 31% of our portfolio. These facilities are also subject to energy audits to identify opportunities for improving energy efficiency performance, have quantified targets to address energy savings, and take actions to reduce energy use. Performance reports on progress are also distributed to each site's key stakeholders on a monthly basis. Training is also provided to onsite facility personnel when updates are made to Building Automation Systems to ensure operations run efficiently. In addition, to support the management of emissions and energy, eBay's facility located in Dublin Ireland is ISO 50001 certified (representing 2% of our portfolio). In 2024, this facility also passed a third-party surveillance audit. |
302-1 | Energy consumption within the organization | 2024 Impact Report (Our Impact Goals, page 7; Environmental Footprint, page 18) |
302-3 | Energy intensity | In 2024, eBay's energy intensity was 45,106 kilowatt hours (kWh) per million dollars of revenue. |
302-4 | Reduction of energy consumption | 2024 Impact Report (Our Impact Goals, page 7; Environmental Footprint, page 18) |
GRI 303: Water and Effluents 2018 | ||
3-3 (2021) | Management of material topic | 2024 Impact Report(Environmental Footprint, page 18); Environmental Policy; For sites covered under the environmental management system, water use assessments are conducted to identify opportunities for water efficiency improvements, actions are taken to improve wastewater quality, and targets are established for water use reduction. Additionally, training is provided to employees on water efficiency management programs. This represents approximately 31% of our portfolio. |
303-1 | Interactions with water as a shared resource | 2024 Impact Report(Environmental Footprint, page 18); Environmental Policy |
303-5 | Water consumption | 2024 Impact Report (Environmental Footprint, page 18) |
Attachments
- Original document
- Permalink
Disclaimer
eBay Inc. published this content on May 20, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on May 21, 2025 at 08:45 UTC.
