Better Health for All

No specific, concrete data points were found across the provided articles to assess Kopin Corporation against the 'Better Health for All' ethical value. While some articles mention Kopin's involvement in medical technology, such as high-resolution Spatial Light Modulators for fluorescence super-resolution microscope systems

and surgical visualization systems , and an open-source initiative that could potentially reduce costs and democratize access for researchers , these statements lack the quantitative evidence required by the rubric's KPIs. For instance, there is no data on the percentage of the company's product portfolio dedicated to health, specific cost reductions for patients, or the reach of products to vulnerable populations. Similarly, there is no information on safety records, R&D investment specifically for health outcomes, or any health equity programs. Therefore, no KPIs could be scored.

Fair Money & Economic Opportunity

Kopin Corporation is a technology company specializing in displays and optical modules, not a financial institution.

Its core business does not involve lending, insurance, or other financial services. Consequently, all KPIs under the 'Fair Money & Economic Opportunity' value are not applicable, as they relate to financial products, services, and customer financial outcomes. The provided articles, including those detailing ESG commitments, do not contain any data relevant to these financial metrics or indicate that Kopin offers such services.

Fair Pay & Worker Respect

No specific quantitative data or concrete facts were provided in the articles to assess Kopin Corporation against any of the Fair Pay & Worker Respect KPIs.

The articles explicitly state that information regarding living wage coverage, CEO median pay ratio, collective bargaining share, safety incident rate, pay equity ratio, worker engagement score, turnover rate, labor violation incidents, insecure contract share, and health insurance coverage is not available or explicitly mentioned with quantitative data.

Honest & Fair Business

Kopin Corporation has a whistleblower policy that outlines procedures for reporting ethical or illegal situations, encouraging discussion with supervisors or the CFO, and protecting the anonymity of reporters where possible.

The company states it will treat information confidentially and will not retaliate against good-faith disclosures. Additionally, the company has an anti-corruption policy that explicitly mentions compliance with the Foreign Corrupt Practices Act, the UK Bribery Act, and similar laws, prohibiting payments to government officials for business gain.

No War, No Weapons

Kopin Corporation derived 82% of its total revenue from defense sales in fiscal year 2024.

The company's technologies are used in both defense and civilian applications, but R&D is heavily focused on defense products, with funded research revenues increasing primarily due to U.S. defense programs, and technology intended to enhance soldier lethality. The Board of Directors' oversight is primarily focused on cybersecurity risks and ESG strategy, with no explicit mention of oversight over defense-related business activities or military contracts. Kopin aims to use suppliers whose products contain conflict minerals that are DRC conflict-free and seeks content declarations from suppliers, but does not provide a percentage of its supply chain certified as conflict-free. The company encourages suppliers to comply with the Electronic Industry Citizenship Coalition (EICC) Code of Conduct and exercises due diligence with relevant suppliers, but this is not explicitly tied to UN Guiding Principles alignment or a specific frequency for human rights due diligence in conflict-affected areas. Kopin collaborates with suppliers, but there is no formal annual review process for partners with conflict-related risks. The company expects suppliers to cooperate in providing due diligence information for conflict minerals, but there is no evidence of timely and complete Arms Trade Treaty compliance declarations.

Respect for Cultures & Communities

The provided articles announce Kopin Corporation's establishment of an Environmental, Social, and Governance (ESG) framework and commitment to sustainable and ethical business practices.

However, none of the articles contain specific, quantitative data or concrete actions related to the defined Key Performance Indicators for 'Respect for Cultures & Communities'. Therefore, no assessment can be made against these metrics based on the evidence provided.

Safe & Smart Tech

Kopin Corporation has no documented incidents of unauthorized data use, regulatory actions, violations, fines, or compliance issues related to data misuse.

The company has a cybersecurity program aligned with NIST standards, which includes processes and controls for new IT systems and ongoing operations, regular testing, vulnerability management, and an incident response process with severity levels and escalation procedures. The Board of Directors and Audit Committee oversee cybersecurity risks, which are included in annual business risk assessments. Third-party service providers are utilized for expanded cybersecurity capabilities, and processes are in place to evaluate and monitor third-party risks. The cybersecurity program undergoes continuous evaluation and improvement through management self-evaluation and third-party assessments.

Zero Waste & Sustainable Products

Kopin Corporation maintains strict compliance with EPA requirements for hazardous waste management and follows the EPA's recommended waste disposal hierarchy, aligning with industry standard practices.

The company partners with suppliers who adhere to responsible sourcing, environmental sustainability, and ethical labor standards, which indicates waste requirements for all tier-1 suppliers.