GRI and SASB
Indices
eBay Impact
2022 ReportAPPENDIXGRI Index
To assist stakeholders in understanding and benchmarking our performance,
we utilize the Global Reporting Initiative (GRI) revised Universal Standards. For
additional information on the GRI Standards, please visit www.globalreporting.org.

The references provided in our GRI Content Index includes content in our 2022
Impact Report, direct answers with further detail and links to publicly available
sources on our corporate website.

General Disclosures:
Indicator

Description

References

2-1

Organizational details

Our Company; 2022 Annual Report / Form 10K, pages 4-10

2-2

Entities included in the organization’s sustainability reporting

The boundary for eBay’s 2022 Impact Report includes environmental and social indicators that are under operational control.

2-3Reporting period, frequency and contact point

Our reporting period covers calendar year 2022; We publish an Impact Report annually; impact@ebay.com

2-4

Restatements of information

Environmental Footprint (Greenhouse Gas Emissions; Energy; Water and Waste)

2-5

External assurance

ESG Independent Assurance Statements

2-6

Activities, value chain and other business relationships

2022 Annual Report / Form 10K, pages 4-10; eBay’s upstream supply chain consists primarily of information technology, professional services andoffice supplies to support our digital platforms.

2-7

Employees

Our People; Our Values; 2022 Diversity, Equity & Inclusion Report; 2022 Annual Report / Form 10K, pages 8-10

2-8Workers who are not employees

2022 Annual Report / Form 10K, pages 8-10

2-9

Governance structure and composition

2023 Proxy Statement, pages 9-10 and 19-25; Governance Guidelines for the Board of Directors; Board of Directors; Committee Composition

2-10

Nomination and selection of the highest governance body

2-11

Chair of the highest governance body2023 Proxy Statement, pages 9 and 16; Board of Directors

2-12Role of the highest governance body in overseeing the managementof impacts

How We Operate (Our Governance Model); 2023 Proxy Statement, pages 26-30

2-13

Delegation of responsibility for managing impacts

How We Operate (Our Governance Model); 2023 Proxy Statement, pages 26-30

2-14

Role of the highest governance body in sustainability reporting

How We Operate (Our Governance Model); 2023 Proxy Statement, pages 27-29; Corporate Governance and Nominating Committee Charter

2-15

Conflicts of Interest

2023 Proxy Statement, page 32; Governance Guidelines for the Board of Directors

2-16

Communication of critical concerns

2023 Proxy Statement, pages 27-28 and 32

2-17

Collective knowledge of the highest governance body2023 Proxy Statement, pages 9-10 and 19-25; Board of Directors

2-18

Evaluation of the performance of the highest governance body2023 Proxy Statement, page 25; Governance Guidelines for the Board of Directors; Corporate Governance and Nominating Committee Charter

2-19

Remuneration policies

2023 Proxy Statement, pages 31-33; Governance Guidelines for the Board of Directors; Corporate Governance and Nominating Committee
Charter

2-20

Process to determine remuneration

2023 Proxy Statement, pages 11, 23 and 34

2023 Proxy Statement, page 12; Governance Guidelines for the Board of Directors; Corporate Governance and Nominating Committee

Charter

eBay Impact 2022 Report2

APPENDIXGRI Index (cont.)
General Disclosures:
2-21

Annual total compensation ratio

2023 Proxy Statement, page 73

Indicator

Description

References

2-22

Statement on sustainable development strategy

Overview

2-23

Policy commitments

Trusted Marketplace; Human Rights Policy Statement; Code of Business Conduct and Ethics; Third Party Code of Business Conduct and Ethics

2-24

Embedding policy commitments

Trusted Marketplace; 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

Trusted Marketplace; 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

How We Operate (Ethics and Compliance); Code of Business Conduct and Ethics; Integrity Helpline; In 2022, 79% of Code of Business Conduct &Ethics reports to eBay’s Integrity Helpline were unsubstantiated. We take all reports seriously and investigate to the fullest extent possible. Where
warranted by our findings, we take appropriate corrective action and perform root cause analysis.

2-28Compliance with laws and regulations

2022 Annual Report / Form 10K; In 2022, eBay had no material instances of non-compliance with environmental laws and regulations.

2-27

Membership associations

Environmental Footprint (EPA Green Power Partnership; Key Sustainability Partnerships); eBay Main Street

2-29

Approach to stakeholder engagement

2022 Impact Report; Our Company; eBay Main Street; Seller Community; Our Community

2-30

Collective bargaining agreements

Human Rights Policy Statement

Indicator

Description

References

3-1

Process to determine material topics

Overview (Issues Material to eBay)

3-2

List of material topics

Overview (Issues Material to eBay)

Description

References

3-3Management of material topic

2022 Annual Report / Form 10K, pages 6 and 34-46 ; Global Tax Policy; How We Operate (Ethics and Compliance)

201-1

Direct economic value generated and distributed

Economic Opportunity (Community Impact); Goals & Progress; 2022 Annual Report / Form 10K, pages 6 and 34-46

201-2

Financial implications and other risks and opportunities due toclimate change

CDP 2022 Climate Change Response, pages 5-12; 2021 TCFD Report, pages 5-14

201-3

Defined benefit plan obligations and other retirement plans

2023 Proxy Statement, page 51

3-3Management of material topic

Economic Opportunity (Community Impact); Our Values (Employee Giving & Volunteering); Goals & Progress; Recommerce Report; Our
Community; eBay Main Street; eBay for Charity; eBay Foundation; Small Business Report

203-1

Infrastructure investments and services supported

Economic Opportunity (Community Impact); Our Values (Employee Giving & Volunteering); Goals & Progress; Recommerce Report; Our
Community; eBay Main Street; eBay for Charity; eBay Foundation; Small Business Report

Material Topics:

Topic Specific Disclosures:
Indicator
ECONOMIC
Economic Performance

Indirect Economic Impacts

eBay Impact 2022 Report

3

APPENDIXGRI Index (cont.)
Topic Specific Disclosures:
Indicator

Description

References

3-3Management of material topic

How We Operate (Ethics and Compliance); 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 of
payments, and establishes procedures for advance approval of gifts, travel and entertainment to third parties. eBay conducts enhanced due
diligence on third parties that pose an elevated risk of corruption.

205-1

Operations assessed for risks related to corruption

How We Operate (Ethics and Compliance); eBay’s Ethics & Compliance function conducts regular risk assessments to understand how effective
the program is at addressing corruption risk to the company.

ECONOMIC
Anti-Corruption

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 Codeof Business Conduct and Ethics, the whistleblower program and anti-corruption.

205-2

Communication and training on anti-corruption policies andprocedures

All eBay employees are also required to complete an annual compliance training that includes modules on the Code of Business Conduct & Ethics,
the whistleblower program and anti-corruption. Additionally, eBay’s Ethics & Compliance team, which includes a network of fifty Business Ethics
Officers embedded throughout the organization, hold regular outreach events to raise awareness of compliance issues and available resources forsupport.
In 2022, 99.96% of full-time employees completed compliance and anti-corruption training.
At eBay, we are also committed to ethical marketing and communications for our ESG (environmental, social and governance) work and progress.
In practice, this means we commit to sharing the social and environmental impacts of our work without exaggeration or overstatement. We only
publish information we understand to be accurate so that customers, employees, investors and all stakeholders can be well informed.

205-3

Confirmed incidents of corruption and actions taken

None during the reporting period.

3-3Management of material topic

How We Operate (Ethics and Compliance); Global Tax Policy

207-1

Approach to tax

How We Operate (Ethics and Compliance); Global Tax Policy

3-3Management of material topic

Overview (Supporting Sustainable Development); Environmental Footprint (Energy Use; Renewable Energy); Goals & Progress; Environmental
Policy; Through our facilities’ environmental management systems, we aim to conduct reviews and facilitate continuous improvement basedon the “Plan”, “Check”, “Do”, “Act” (PCDA) model. This represents approximately 41% of our portfolio. In addition, to support the management ofemissions and energy, eBay's facility located in Dublin Ireland is ISO 50001 certified.

302-1

Energy consumption within the organization

Environmental Footprint (Energy Use; Renewable Energy); Goals & Progress; In 2022, eBay used 33,887 MWh of non-renewable electricity.

302-3

Energy intensity

In 2022, eBay’s energy intensity was 41,879 kilowatt hours (kWh) per million dollars of revenue.

302-4

Reduction of energy consumption

Environmental Footprint (Energy Use; Renewable Energy); Goals & Progress

3-3Management of material topic

Environmental Footprint (Water Consumption); Environmental Policy

303-1

Interactions with water as a shared resource

Environmental Footprint (Water Consumption); Environmental Policy

303-5

Water consumption

Environmental Footprint (Water Consumption)

Tax

ENVIRONMENTAL
EnergyWater and Effluents

eBay Impact 2022 Report

4

APPENDIXGRI Index (cont.)
Topic Specific Disclosures:
Indicator

Description

References

3-3Management of material topic

Environmental Footprint (Biodiversity)

304-1

Operational sites owned, leased, managed in, or adjacent to,protected areas and areas of high biodiversity value outside
protected areas

Environmental Footprint (Biodiversity)

3-3Management of material topic

Overview (Supporting Sustainable Development); Environmental Footprint (Greenhouse Gas Emissions); Recommerce; Goals & Progress;
Environmental Policy .

305-1

Direct (Scope 1) GHG emissions

Environmental Footprint (Greenhouse Gas Emissions)

305-2

Energy indirect (Scope 2) GHG emissions

Environmental Footprint (Greenhouse Gas Emissions)305-3

Other indirect (Scope 3) GHG emissions

Environmental Footprint (Greenhouse Gas Emissions)305-4

GHG emissions intensity

In 2022, eBay’s greenhouse gas emissions intensity was 4.45 metric tons CO2e per million dollars of revenue.

305-5

Reduction of GHG emissions

Environmental Footprint (Greenhouse Gas Emissions); Recommerce; Goals & Progress

3-3Management of material topic

Overview (Supporting Sustainable Development); Environmental Footprint (Waste Diversion); Recommerce; Goals & Progress; Environmental
Policy306-1

Waste generation and significant waste-related impacts

Environmental Footprint (Waste Diversion); Recommerce

306-2

Management of significant waste-related impacts

Environmental Footprint (Waste Diversion); Recommerce

306-3

Waste generated

In 2022, 934 US tons of total waste was generated from 12 of eBay’s global facilities.

306-4

Waste diverted from disposal

Environmental Footprint (Waste Diversion); Recommerce; In 2022, 671 US tons of total waste was recycled from 12 of eBay’s global facilities. The
total diversion rate for these facilities was 72%.

306-5

Waste directed to disposal

In 2022, 263 US tons of total solid waste was sent to landfills or incineration from 12 of eBay’s global facilities.

3-3Management of material topic

How We Operate (Ethics and Compliance); Third Party Code of Business Conduct and Ethics

308-1

New suppliers that were screened using environmental criteria

How We Operate (Ethics and Compliance)

3-3Management of material topic

Our People (Health & Financial Benefits); Our Benefits

401-2

Benefits provided to full-time employees that are not provided totemporary or part-time employees

Our People (Health & Financial Benefits); Our Benefits

401-3

Parental leave

Our People (Health & Financial Benefits); Our Benefits

ENVIRONMENTAL
Biodiversity

Emissions

Waste

Supplier Environmental Assessment

SOCIAL
Employment

eBay Impact 2022 Report5

APPENDIXGRI Index (cont.)
Topic Specific Disclosures:
Indicator

Description

References

3-3Management of material topic

Health & Safety Policy Statement403-2

Hazard identification, risk assessment and incident investigation

Health & Safety Policy Statement

403-5

Worker training on occupational health and safety

Health & Safety Policy Statement

3-3Management of material topic

Our People (Investing in Leadership; Professional Development)

404-2

Programs for upgrading employee skills and transition assistanceOur People (Investing in Leadership; Professional Development)

404-3

Percentage of employees receiving regular performance and careerdevelopment reviews

Our People (Professional Development); All employees receive feedback on their performance, whether through the performance management
process, career development planning sessions or other, more informal conversations.

3-3Management of material topic

Our Values (Diversity, Equity & Inclusion); Diversity, Equity & Inclusion; 2022 Annual Report / Form 10K, pages 8-10

405-1

Diversity of governance bodies and employees

Our Values (Diversity, Equity & Inclusion); Diversity, Equity & Inclusion (Numbers); Board of Directors; 2023 Proxy Statement, page 10405-2

Ratio of basic salary and remuneration of women to men

2022 Diversity, Equity & Inclusion Report (Gender Pay Equity)

3-3Management of material topic

Economic Opportunity; Our Values (Employee Giving & Volunteering); Goals & Progress; Recommerce Report; Our Community; eBay Main Street;eBay for Charity; eBay Foundation; Small Business Report

413-1

Operations with local community engagement, impact assessments
and development programs

Economic Opportunity; Our Values (Employee Giving & Volunteering); Goals & Progress; Recommerce Report; Our Community; eBay Main Street;eBay for Charity; eBay Foundation; Small Business Report

3-3Management of material topic

How We Operate (Ethics and Compliance); Third Party Code of Business Conduct and Ethics

414-1

New suppliers that were screened using labor practices criteria

How We Operate (Ethics and Compliance)

3-3Management of material topic

How We Operate (Government Relations); eBay Main Street; Government Relations

415-1

Political contributions

U.S. Political Contributions and Disclosures

3-3

Management of material topic

Key Initiatives (Platform Security; Safeguarding Privacy); eBay Privacy Center

418-1

Substantiated complaints regarding breached of customer privacy
and losses of customer data

None during the reporting period.

SOCIAL
Occupational Health and Safety

Training and Education

Diversity and Equal Opportunity

Local Communities

Supplier Social Assessment

Public Policy

Customer Privacy

eBay Impact 2022 Report

6

APPENDIXSASB Disclosures
To assist investors and other stakeholders, eBay has cross-referenced SASB
accounting metrics for the ecommerce industry to disclosures within our2022 Impact Report. For additional information, please visit www.sasb.org.
Code

Accounting Metrics

References

Hardware Infrastructure Energy & Water Management
CG-EC-130a.1(1) Total energy consumed (2) percentage grid electricity (3)percentage renewable

Environmental Footprint (Energy Use; Renewable Energy)

CG-EC-130a.2(1) Total water withdrawn, (2) total water consumed, percentage ofeach in regions with High or Extremely High Baseline Water Stress

Environmental Footprint (Water Consumption); In 2022, approximately 7% of water consumed was in regions with high or extremely high baselinewater stress.

CG-EC-130a.3

Discussion of the integration of environmental considerations into
strategic planning for data center needs

Environmental Footprint (Energy Use; Renewable Energy)

Data Privacy & Advertising Standards
CG-EC-220a.1

Number of users whose information is used
for secondary purposes

Trusted Marketplace (Platform Security; Safeguarding Privacy); Privacy Center; User Privacy Notice

CG-EC-220a.2

Description of policies and practices relating to behavioral
advertising and user privacy

Trusted Marketplace (Platform Security; Safeguarding Privacy); Privacy Center; User Privacy Notice

CG-EC-230a.1

Description of approach to identifying and addressing data security
risks

Trusted Marketplace (Platform Security; Safeguarding Privacy); Privacy Center

CG-EC-230a.2(1) Number of data breaches (2) percentage involving personallyidentifiable information (PII) (3) Number of users affected

None during the reporting period.

Data Security

Employee Recruitment, Inclusion & Performance
Percentage of gender and racial/ethnic group representation for (1)management, (2) technical staff, and (3) all other employees

Our People (Diversity, Equity & Inclusion); 2022 Diversity, Equity & Inclusion Report (Our Numbers)

CG-EC-410a.1

Total greenhouse gas (GHG) footprint of
product shipments

In 2022, the total estimated GHG footprint of all product shipments was approximately 1.5 million metric tons of CO2e.

CG-EC-410a.2

Discussion of strategies to reduce theenvironmental impact of product delivery

Environmental Footprint (USPS Carrier Engagement); In an ongoing environmental stewardship effort, eBay procures all paper and cardboard
shipping supplies with the highest levels of postconsumer recycled content possible while maintaining structural integrity. For boxes, we procure
50% with post-consumer content. For water tape, we procure with 80% post-consumer content. In addition, all polyethylene mailers are 100%
biodegradable.

Code

Activity Metrics

References

CG-EC-000.A

Measure of user activity

Our Company; 2022 Annual Report / Form 10K, page 6; At the end of 2022, eBay had 134 million active buyers and approximately 1.7 billion live
listings globally.

CG-EC-000.B

Data processing capacity

Environmental Footprint (Energy Use; Renewable Energy); In 2022, data center electricity consumption was 351,256 MWh. Approximately 66% of
this electricity consumption was from outsourced data centers.

CG-EC-000.C

Number of shipments

2022 Annual Report / Form 10K, page 6; In 2022, we generated $74 billion in GMV, of which approximately 51% was generated outside of the U.S.

CG-EC-330a.3
Product Packaging & Distribution

eBay Impact 2022 Report7ebayinc.com/impact