Our policies and Code of Business Conduct & Ethics demonstrate our expectation to operate in a way that safeguards and benefits our broader eBay community.

All eBay employees are 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 holds regular outreach events to raise awareness of compliance issues and connect employees with available resources for support.

Our Business Ethics Officers (BEOs) play a key role in our ethics and compliance efforts. Embedded throughout the organization, BEOs help ensure employee access, resources, and support. They also provide employees with policy guidance and support ethics training and communications.

We also view responsible tax administration as a key component of our ethical business practices and corporate duty for managing tax risk. We are committed to complying with the letter and spirit of tax laws in all operating countries, guided by relevant international standards, as outlined in our Global Tax Policy.

eBay was founded on the principle that people are basically good. For more than 30 years, we have focused on creating a better, more sustainable form of commerce, where people are empowered, causes are supported, and opportunities are open to everyone.

eBay is an ethical, transparent and trusted company which complies with all applicable labor laws. We also strive to conduct our business in a manner consistent with the principles set forth in the United Nations Guiding Principles on Business and Human Rights and the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work. The voices and perspectives of our employees are critical to eBay’s business and to shaping our future. We respect the rights of our employees to choose to support, or not support, representation by a labor union, works council or other employee organization. We are committed to bargaining in good faith with any such representative body established under applicable laws. We also aim to support and promote the protection of fundamental human rights across our value chain. These fundamental human rights include, but are not limited to, those regarding wages, working hours, health and safety, freedom of association, non-discrimination, harassment prevention, and the use of child, forced, or bonded labor.

Please see our Human Rights Policy Statement for more information.

AI is central to enhancing the future of ecommerce and creating magical experiences for our customers, and we recognize both its immense value and inherent risks. In 2025, we advanced our commitment to responsible innovation and building safe, trustworthy AI through our enterprise-wide Responsible AI (RAI) program. This program operationalizes our core RAI principles — Reliability, Safety and Security; Inclusivity and Fairness; Accountability and Lawfulness; Privacy by Design; and Transparency — which apply across product development, vendor engagement, and internal use of AI.

We strengthened our AI Governance mechanisms to ensure our risk frameworks and guardrails scale alongside our AI investment. This included publishing our first internal AI Prohibited Practices Standard, which lists impermissible uses of AI, is monitored by our RAI team, and is part of annual employee training. As part of our commitment, eBay joined the EU AI Pact to voluntarily meet core EU AI Act requirements ahead of global deadlines. While recognizing differing legal obligations across jurisdictions, we use the AI Act as a benchmark for assessing new or emerging AI-related legislation outside the European Union, driving proactive compliance within this global framework.

eBay is committed to ethical business conduct and maintaining safe working conditions while advancing social and environmental responsibility. Accordingly, we expect our suppliers to abide by guidelines in our Third Party Code of Business Conduct and Ethics as we build a more diverse supply chain and participate in recommerce.

The Code applies globally and to anyone who does business with eBay. Third-party vendors are expected to ensure their subcontractors acknowledge and implement the same standards of conduct. We set a high bar with regard to:

• Business ethics

• Child labor

• Encouraging sustainable procurement for our suppliers’ suppliers

• Environmental standards for the suppliers’ processes, products, and services

• Fundamental human rights

• Occupational health and safety

• Remuneration, including advancing a living wage for workers within their value chain

• Working conditions

Additionally, we expect third-parties will commit to developing, deploying, or using artificial intelligence in a manner that aligns with eBay’s Responsible AI principles.

Inclusive Sourcing

In 2025, eBay became a corporate member of multiple industry standard research and advocacy associations to continue supporting our Inclusive Sourcing program. Through these partnerships, we now have greater visibility into our supplier ecosystem and are positioned to support more inclusive engagement within it.

Our global Government Relations team strives to empower our seller community and shield them from proposals that could hinder their ability to sell and compete in online commerce. In 2025, one key policy priority was engagement with policymakers on the EU Circular Economy Act. Meeting with key lawmakers and industry partners, we are working to empower small businesses globally to sell used and refurbished items into European markets to facilitate a transition to the green economy.

eBay sellers are also the key to enabling circular and sustainable commerce. We actively support a regulatory framework that empowers the trade of non-new items, such as adapted product safety, labeling, design, and waste regulations. In 2025, eBay was also proud to support the launch of the Congressional Recommerce Caucus.

We have processes in place for assessing, identifying, and managing cybersecurity risks and vulnerabilities embedded across our business as part of our Cybersecurity program. These include:

• Conducting audits and tests of our information systems (including reviews and assessments by independent third-party advisors) to help identify areas for continued focus and improvement.

• Reviewing cybersecurity threat information published by government entities and other organizations in which we participate.

• Providing cybersecurity awareness training for all employees and enhanced training for information security and other specialized personnel.

• Performing phishing simulation testing of all employees.

• Assessing the security risks of third-party suppliers to evaluate controls, mitigations, and contractual obligations, as well as reporting obligations in connection with cybersecurity events and other risks that could have an adverse impact on eBay data and information systems.

• Assessing the security risk of newly acquired companies as well as material changes to products and technologies.

• Running tabletop exercises to simulate and test responses to cybersecurity incidents.

We maintain a “bug bounty” program to encourage professional security researchers to report potential security vulnerabilities to us. We use the findings from these and other processes to improve our cybersecurity practices, procedures, and technologies. We have implemented and maintained response plans, which include processes to triage, assess, escalate, contain, investigate, and remediate cybersecurity incidents, all while remaining compliant with potentially applicable legal obligations and mitigating brand and reputational damage. In addition, we maintain insurance to protect against potential losses arising from a cybersecurity incident. 

The Board’s Technology Committee provides oversight of our policies and processes for mitigating privacy and information security risks.

We adhere to the EU’s General Data Protection Regulation (GDPR), the California Consumer Privacy Act (CCPA), and other applicable privacy regulations.

Our Privacy Principles and User Privacy Notice describe how we approach data privacy and outline how eBay collects, uses, shares, and manages personal information. Our Privacy Center ensures transparency about the user data we collect, allowing users to easily access, update, and make choices regarding their data. The Privacy Center also explains our Privacy Principles, offers answers to frequently asked questions, and provides region-specific self-service guidance.

We have also established a set of User Corporate Rules (also referred to as Binding Corporate Rules), approved by the Luxembourg National Data Protection Commission. These Corporate Rules are our commitment to adequately protect users’ personal information globally regardless of where the data resides, and depending upon the user’s location, may provide additional privacy rights through the relevant privacy regulator or a court. eBay’s User Corporate Rules are available in 16 languages, and we continue to work in cooperation with all relevant European Data Protection Authorities to maintain and update these rules to reflect current practices and our corporate values.

Whether you access our websites and apps with a keyboard, voice input, screen magnification, screen reader, or other assistive technology, we aim to make all digital content clear, navigable, and understandable.

Digital accessibility is a shared responsibility throughout eBay, particularly among teams who directly impact user interfaces and experiences.

Our ongoing efforts include:

• Enabling a team of dedicated accessibility professionals

• Ensuring accessibility as a foundational aspect of EVO, eBay's design system 


• Creating the Include Accessibility Annotations Figma plugin to help designers consider accessibility earlier in their projects


• Publishing open source resources for engineers: eBay MIND Patterns provides guidance for developers designing accessible ecommerce websites and components, and OATMEAL helps test them

• Engaging with third-party vendors for accessibility assessments 

• Developing and maintaining components with accessibility built in

• Listening to and learning from people with disabilities

• Sponsoring and presenting at international accessibility conferences

• Coordinating training and raising awareness

Recent accessibility initiatives have aimed to guide designers in creating digital experiences that everyone can use.

eBay has established policies to address Prohibited and Restricted Items, Product Safety, Counterfeit Goods, and Offensive Materials as well as International Trading. These policies help us build user trust by protecting consumers, reducing environmental risks, and providing clarity to sellers about what may and may not be sold on our platform and under what conditions.

We continue to take a leadership role in fighting online wildlife trafficking.

eBay continues to lead efforts against online wildlife trafficking. We work with governments, NGOs, industry peers, and eBay community members to enforce our Animal Products Policy. As a founding member of the Coalition to End Wildlife Trafficking Online, we will continue to work to educate consumers and policymakers about the threats of illegal wildlife trafficking.

In 2025, eBay blocked approximately 1.8 million potential violations for prohibited wildlife items such as ivory and other products made from endangered or threatened species. Through continuous learning, technological innovation, and strategic partnerships, we consistently enhance our ability to identify and address wildlife trafficking on our platform.

For more information, see eBay’s Transparency Report.

eBay also enforces strict policies to prevent the sale of hazardous materials and environmentally harmful products, including prohibited chemicals, restricted combustible items, and substances subject to regulatory controls. These efforts help protect both consumers and the environment, while ensuring compliance with applicable shipping and safety regulations.

In 2025, eBay took action on more than 141,000 listings related to hazardous materials violations, with the vast majority identified proactively through automated detection systems. Additionally, eBay blocked over 9.6 million attempts to list prohibited hazardous items before they could reach the marketplace. These actions reflect eBay’s continued investment in scalable enforcement technologies to reduce environmental harm and promote safer commerce globally.