Better Health for All

Epsilon Energy Ltd.'s principal goods and services are natural gas and oil, which are fossil fuels. Air pollution, to which fossil fuels contribute, is linked to severe, widespread health damage including headaches, respiratory diseases like asthma and emphysema, cancer, cardiovascular disease, stroke, and heart attack.

Furthermore, the company's operations contribute to climate change, which is linked to increased air pollution, representing severe negative health externalities. No remediation efforts by the company for these externalities are evidenced.

Fair Money & Economic Opportunity

Epsilon Energy Ltd. is an oil and natural gas company.

Its core business activities do not involve offering lending, deposit, or other financial services to consumers. The provided articles confirm its operations in natural gas and oil production, acquisitions, and corporate financing activities, such as increasing commitments on its credit facility to $80 million and drawing $50.5 million in loans for an acquisition. There is no evidence to suggest the company engages in activities related to consumer financial services, fair lending, or economic opportunity for underserved populations. Therefore, all KPIs related to fair money and economic opportunity are not applicable to its operations.

Fair Pay & Worker Respect

Epsilon Energy Ltd. operates under a Code of Business Conduct and Ethics, adopted in 2008 and updated in 2012, which applies to all personnel and mandates compliance with applicable laws.

The code includes provisions for equal employment opportunity, prohibits discrimination and harassment, and outlines health and safety expectations. It also establishes a confidential, no-retaliation reporting mechanism for suspected violations. The company offers an exceptional performance bonus policy and provides a 401K matching contribution up to 5%. Executive compensation details are available, with CEO Jason Stabell's total compensation for 2024 reported as $1,056,447. Effective January 15, 2024, the CEO and COO received a 3.5% increase to their base salaries, and the CFO received a 10% increase. However, the company does not have formal policies or targets for the identification and nomination of women to the Board or for women in executive officer positions. No specific, concrete data points were provided for any of the quantitative KPIs in the rubric, leading to their omission.

Fair Trade & Ethical Sourcing

All suppliers are required to adhere to a Supplier Code of Conduct that prohibits forced labor, discrimination, and child labor, and ensures safe working conditions.

This Code is included in Purchase Order Terms and Conditions and Global Supplier Agreements, indicating 100% coverage of ethical clauses in supplier contracts.

Honest & Fair Business

The company has a formal whistleblower policy, adopted in 2008 and updated in 2012, which permits confidential and anonymous submissions and strictly prohibits retaliation.

It utilizes a third-party Compliance Hotline and an independent service provider, Cornerstone Governance, to receive incident reports, providing a website and toll-free number. The policy outlines procedures for formal complaints and specifies a 90-day window for filing retaliation complaints and appealing decisions. Regarding financial reporting, the company has not had any financial restatements in the past five years, as evidenced by the 2022 and 2024 proxy statements which cover financial data for 2019-2023 without mentioning any restatements. The company's Code of Business Conduct and Ethics, updated in 2012, includes an anti-corruption policy that explicitly prohibits offering or giving anything of value to a foreign public official, in accordance with laws like the Corruption of Foreign Public Officials Act. However, there is no evidence of specific training frequency or effectiveness metrics for this policy.

Kind to Animals

Epsilon Energy Ltd. operates in the natural gas and oil production industry.

The company's core business model does not involve animal-derived products, animal testing, animal husbandry, or animal agriculture. Therefore, KPIs related to cruelty-free certification, alternative testing methods, humane certifications for animal operations, ethical substitution of animal inputs, supplier welfare audits, cage-free sourcing, animal testing policies and volume, animal agriculture ethics, animal-free R&D collaboration, and public policy engagement on animal welfare are not applicable to its operations and are scored as 0 (N/A). While the company reported an $800,000 investment in environmental conservation in 2024, the articles do not provide any measurable biodiversity impact, species recovery, or habitat restoration metrics required to score the wildlife conservation impact KPI. Similarly, the company's $1.5 million R&D investment in 2024 lacks specific details on allocation towards animal-free technologies, preventing a score for the innovation investment KPI.

No War, No Weapons

The provided articles for Epsilon Energy Ltd. (EPSN.US) focus on financial performance, corporate governance, and environmental sustainability initiatives. No specific, quantifiable evidence was found in any article regarding the company's involvement in arms manufacturing, military contracts, dual-use technologies, sales to sanctioned regimes, peacebuilding investments, or any other metrics relevant to the 'No War, No Weapons' ethical value.

Several articles explicitly state the absence of such information or pertain to other companies.

Planet-Friendly Business

The company does not have a Science Based Target Initiative (SBTi) commitment.

80% of its energy needs for green production are met through renewable solar energy, and 84% of overall energy needs are met through recovered waste gases and renewable energy. The company has not reported any specific environmental compliance violations or fines, and states that compliance has not had a material adverse effect on operations.

Respect for Cultures & Communities

The provided articles, including the 2024 Form 10-K filing and corporate governance documents, explicitly state that they do not contain any specific data or information relevant to Epsilon Energy Ltd.'s performance regarding Respect for Cultures & Communities.

Therefore, no KPIs under this value can be assessed based on the evidence provided.

Safe & Smart Tech

Epsilon Energy Ltd. reported 22 corporate credentials stolen as of April 4, 2025, for a company with 1-10 employees, which constitutes a minor breach affecting less than 100,000 users.

The company's privacy notice, last modified January 7, 2026, states it complies with U.S. state privacy laws (including California, Colorado, Connecticut, and others) and Canadian privacy laws. However, for the period January 1, 2024, to December 31, 2024, the company only complied with 2,691 out of 4,985 delete requests (54%) and 143 out of 397 correction requests (36%) in full. While it fully complied with 87,942 opt-out of sale/sharing requests and 6,751 requests to limit sensitive data use, the low compliance rates for delete and correction requests indicate basic data control options with significant limitations. The company has not encountered cybersecurity threats that have materially impacted its business or operations, as reported in a 10-K filing on March 19, 2025, and states it uses firewalls, intrusion detection software, and manual security procedures to prevent unauthorized access or improper use of data.

Zero Waste & Sustainable Products

Epsilon Energy Ltd. received one waste disposal violation for failing to restore a water impoundment at its Epsilon Blanche Poulsen 1-2H site.

This notice of violation was issued on March 13, 2025, following an inspection conducted on November 18, 2021.