ESG Independent
Assurance Statements
eBay Impact
2023 ReportAPPENDIX

Energy Type and Consumption:

Verification Statement

Energy Use and Greenhouse Gas Emissions• Electricity: 415,100 megawatt hours (MWh)• Natural gas: 16,983 MWh• Other Energy (jet fuel, purchased steam, diesel stationary):
6,111 MWh

• Percentage Renewable Electricity: 91%• Percentage Non-Renewable Electricity: 9%
Data and information supporting the reported energy consumption werein some cases estimated rather than historical in nature.
GHG Emissions Statement:
To: The Stakeholders of eBay
Introduction and objectives of workAPEX Companies LLC, (Apex) was engaged to conduct anindependent verification of the greenhouse gas (GHG) emissions
reported by eBay for the period stated below. This Verification
Opinion Declaration applies to the related information included within
the scope of work described below.
The determination of the GHG emissions is the sole responsibility ofeBay. eBay is responsible for the preparation and fair presentationof the GHG emissions statement in accordance with the criteria.
Apex’s sole responsibility was to provide independent verification on
the accuracy of the GHG emissions reported, and on the underlying
systems and processes used to collect, analyze, and review theinformation. Apex is responsible for expressing an opinion on the GHG
emissions statement based on the verification. Verification activities
applied in a limited level of assurance verification are less extensive
in nature, timing, and extent than in a reasonable level of assuranceverification.
Boundaries of the reporting company GHG emissions covered by
the verification:• Operational Control• Worldwide
Types of GHGs: CO2, N2O, CH4, HFCs•••••

Scope 1: 6,070 metric tons of CO2 equivalent
Scope 2 (Location-Based): 125,248 metric tons of CO2 equivalent
Scope 2 (Market-Based): 20,349 metric tons of CO2 equivalent• This verification used a materiality threshold of 5% for aggregate
errors in sampled data for each of the above indicators• Qualifications: None
GHG and Energy Verification Methodology:
Evidence gathering procedures included but were not limited to:• Interviews with relevant personnel of eBay and eBay’s consultant;• Review of documentary evidence produced by eBay;• Review of eBay data and information systems and methodology
for collection, aggregation, analysis, and review of information
used to determine GHG emissions; and• Audit of sample of data used by eBay to determine GHGemissions.

Verification Opinion:

Scope 3 Business Travel: 19,760 metric tons of CO2 equivalent

Based on the process and procedures conducted, there is noevidence that the energy and GHG emissions statement shown above:

Scope 3 Downstream Transportation and Distribution: 1,429,419
metric tons of CO2 equivalent• is not materially correct and is not a fair representation of theData and information supporting the Scope 1, Scope 2 and Scope 3
GHG emissions assertion were in some cases estimated rather thanhistorical in nature.

• has not been prepared in accordance with the WRI/WBCSD

Period covered by GHG emissions and energy verification:• January 1, 2023 to December 31, 2023
Criteria against which verification conducted:• World Resources Institute (WRI)/World Business Council for

Sustainable Development (WBCSD) Greenhouse Gas (GHG)
Protocol Corporate Accounting and Reporting Standard (Scope 1and 2)• WRI/WBCSD Greenhouse Gas Protocol Corporate Value Chain(Scope 3) Accounting and Reporting Standard (Scope 3)

Reference Standard:• ISO 14064-3 (2019-04) Second Edition: Greenhouse gases -- Part3: Specification with guidance for the verification and validation ofgreenhouse gas statements

Level of Assurance and Qualifications:• Limitedenergy and GHG emissions data and information; andGHG Protocol Corporate Accounting and Reporting Standard(Scope 1 and 2), and WRI/WBCSD Greenhouse Gas Protocol
Corporate Value Chain (Scope 3) Accounting and ReportingStandard (Scope 3).

It is our opinion that eBay has established appropriate systems forthe collection, aggregation, and analysis of quantitative data for
determination of energy consumption and GHG emissions for thestated period and boundaries.
Statement of independence, impartiality, and competenceApex is an independent professional services company thatspecializes in Health, Safety, Social and Environmental management
services including assurance with over 30 years history in providing
these services.
No member of the verification team has a business relationshipwith eBay, its Directors or Managers beyond that required of thisassignment. We conducted this verification independently and to ourknowledge there has been no conflict of interest.
Apex has implemented a Code of Ethics across the business tomaintain high ethical standards among staff in their day-to-day
business activities.
eBay Impact 2023 Report

2APPENDIX

Verification Statement

Energy Use and Greenhouse Gas Emissions
The verification team has extensive experience in conducting
assurance over environmental, social, ethical and health and safety
information, systems and processes, has over 20 years combined
experience in this field and an excellent understanding of Apex’s
standard methodology for the verification of greenhouse gas
emissions data.

Attestation:David Reilly, Lead Verifier
ESG Principal Consultant
Apex Companies, LLC.
Santa Ana, California

John Rohde, Technical Reviewer
ESG Principal ConsultantApex Companies, LLC.
Lakewood, Colorado

April 23, 2024
This verification opinion declaration, including the opinion expressed herein,is provided to eBay and is solely for the benefit of eBay in accordance with theterms of our agreement. We consent to the release of this declaration by you
to the public or other organizations, but without accepting or assuming any
responsibility or liability on our part to any other party who may have access tothis declaration.

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APPENDIX

Criteria against which the assurance was conducted:

Assurance Statement
Water Withdrawal• CDP Guidance for Companies, for Corporate Reporting on

Water on Behalf of Investors and Supply Chain Members (WaterWithdrawal)

Reference Standard:• Apex’s standard procedures and guidelines for external Assuranceof Sustainability Reports and International Standard on Assurance
Engagements (ISAE) 3000 Revised, Assurance Engagements
Other than Audits or Reviews of Historical Financial Information(effective for assurance reports dated on or after Dec. 15, 2015),
issued by the International Auditing and Assurance Standards
Board.

To: The Stakeholders of eBay
Apex Companies LLC, (Apex) was engaged to conduct an
independent assurance of the water withdrawal reported by eBayfor the period stated below. This assurance statement applies tothe related information included within the scope of work described
below.
The determination of the total water withdrawal quantity is the sole
responsibility of eBay. Apex’s sole responsibility was to provide
independent assurance on the accuracy of the total water withdrawal
quantity reported, and on the underlying systems and processes used
to collect, analyze, and review the information. Apex is responsible forexpressing an opinion on the water withdrawal statement based on
the assurance.
Boundaries of the reporting company water withdrawal covered bythe verification:• Operational Control• Worldwide
Water Withdrawal Reported:• Total Municipal Water Withdrawal: 207,567 cubic meters
Data and information supporting the reported water withdrawal werein most cases historical in nature, but in some cases estimated.
Period covered by water withdrawal assurance:• January 1, 2023 to December 31, 2023

Level of Assurance and Qualifications:• Limited• Reported water withdrawal is from 32 sites• This verification used a materiality threshold of +_ 5% for aggregate
errors in sampled data.

Statement of independence, integrity, and competenceApex is an independent professional services company thatspecializes in Health, Safety, Social and Environmental management
services including assurance with over 30 years history in providing
these services.
No member of the assurance team has a business relationshipwith eBay, its Directors or Managers beyond that required ofthis assignment. We conducted this assurance assignment ion
independently and to our knowledge there has been no conflict ofinterest.
Apex has implemented a Code of Ethics across the business tomaintain high ethical standards among staff in their day-to-day
business activities.
The assurance team has extensive experience in conducting
assurance over environmental, social, ethical and health and safety
information, systems, and processes, has over 20 years combined
experience in this field and an excellent understanding of Apex’s
standard methodology for the verification of environmental data.

Assurance Methodology:• Interviews with relevant personnel of eBay and their consultant;• Review of documentary evidence produced by eBay;• Review of eBay data and information systems and methodology forcollection, aggregation, analysis, and review of information used todetermine water withdrawal reported by eBay;• Audit of samples of data from eBay used to determine total water
withdrawal.

Assurance Opinion:
Based on the process and procedures conducted, there is no evidence
that the water withdrawal reported above:• is not a fair representation of the water withdrawal data andinformation; andAttestation:David Reilly, Lead Verifier
ESG Principal Consultant
Apex Companies, LLC.
Santa Ana, California

John Rohde, Technical Reviewer
ESG Principal ConsultantApex Companies, LLC.
Lakewood, Colorado

April 23, 2024
This assurance statement, including the opinion expressed herein, is provided
to eBay and is solely for the benefit of eBay in accordance with the terms of ouragreement. We consent to the release of this statement by you to the public
or other organizations, but without accepting or assuming any responsibility orliability on our part to any other party who may have access to this statement• has not been prepared in accordance with the CDP Reporting
Guidelines.

It is our opinion that eBay has established appropriate systems
for the collection, aggregation, and analysis of quantitative datafor determination of its water withdrawal for the stated period andboundaries.

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APPENDIX

Reporting Boundaries

Assurance Statement
Social Metrics

The following are the boundaries used by eBay for reporting
sustainability data:• Operational Control• Worldwide - except where noted
Reporting Criteria
The Subject Matter needs to be read and understood together with the2023 DEI Report.

To: The Stakeholders of eBay

Introduction and objectives of work
Apex Companies, LLC (Apex) has been engaged by eBay to provide
limited assurance of select social metrics included in its 2023
Diversity, Equity & Inclusion Report (DEI Report). This assurance
statement applies to the Subject Matter included within the scope ofwork described below.
This information and its presentation in the DEI Report are the sole
responsibility of the management of eBay. Apex was not involvedin the drafting of the Report. Our sole responsibility was to provide
independent assurance on the accuracy of the Subject Matter.
Scope of work
The scope of our work was limited to assurance over the following
information included within the DEI Report for the Calendar Year 2023
reporting period (the ‘Subject Matter’):• Gender: Global workforce. Total Workforce; Leaders, Tech; andNon-tech.

• Race & Ethnicity: US workforce. Total Workforce; Leaders, Tech;and Non-tech.

• Gender Pay Equity
Our assurance does not extend to any other information included in
the DEI Report.

Assessment Standards• We performed our work in accordance with Apex’s standard

procedures and guidelines for external Assurance ofSustainability Reports and International Standard on Assurance
Engagements (ISAE) 3000 Revised, Assurance Engagements
Other than Audits or Reviews of Historical Financial Information(effective for assurance reports dated on or after Dec. 15, 2015),
issued by the International Auditing and Assurance Standards_ 5- percent was set for theBoard. A materiality threshold of +assurance process.

Limitations and Exclusions

Summary of Work Performed

Excluded from the scope of our work is any assurance of information
relating to:

As part of our independent assurance, our work included:• Activities outside the defined assurance period;

1. Assessing the appropriateness of the Reporting Criteria for theSubject Matter;• Text or other written statements associated with eBay’s

2. Conducting interviews with relevant personnel of eBay;

2023 DEI Report

This limited assurance engagement relies on a risk-based selected
sample of sustainability data and the associated limitations that thisentails. This independent statement should not be relied upon to detect
all errors, omissions or misstatements that may exist.
Responsibilities
This preparation and presentation of the Subject Matter in the DEI
Report are the sole responsibility of the management of eBay.
Apex was not involved in the drafting of the DEI Report or of theReporting Criteria. Our responsibilities were to:• obtain limited assurance about whether the Subject Matter has
been prepared in accordance with the Reporting Criteria;• form an independent conclusion based on the assurance

3. Reviewing the data collection and consolidation processes
used to compile the Subject Matter, including assessing
assumptions made, and the data scope and reporting
boundaries;
4. Reviewing documentary evidence provided by eBay;
5. Reviewing eBay systems for quantitative data aggregation andanalysis; and6. Assessing the disclosure and presentation of the Subject Matterto ensure consistency with assured information.
Conclusion
On the basis of our methodology and the activities described above:• Nothing has come to our attention to indicate that the Subject

procedures performed and evidence obtained; andMatter has not been properly prepared, in all material respects,
in accordance with the Reporting Criteria; and• report our conclusions to the stakeholders of eBay

• It is our opinion that eBay has established appropriate systems

for the collection, aggregation and analysis of quantitative data
included in the scope of work.

A summary of reported data within the scope of assurance for 2023 isattached.

eBay Impact 2023 Report5APPENDIX

Assurance Statement
Social Metrics

Statement of Independence, Integrity and CompetenceApex is an independent professional services company thatspecializes in Health, Safety, Social and Environmental management
services including assurance with over 30 years history in providing
these services.
Apex has implemented a Code of Ethics across the business tomaintain high ethical standards among staff in their day-to-day
business activities.
No member of the assurance team has a business relationshipwith eBay, its Directors or Managers beyond that required of thisassignment. We have conducted this verification independently, andthere has been no conflict of interest.
The assurance team has extensive experience in conducting
assurance over environmental, social, ethical and health and safety
information, systems and processes, has over 20 years combined
experience in this field and an excellent understanding of Apex’s
standard methodology for the assurance of sustainability data andreports.

Attestation:David Reilly, Lead Assuror
ESG Principal Consultant
Apex Companies, LLC.

Trevor A. Donaghu, Technical Reviewer
ESG DirectorApex Companies, LLC.

April 10, 2024

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APPENDIX

Assurance Statement
Social Metrics

eBay Impact 2023 Report7ebayinc.com/impact