GRI G3 INDEX

1. Strategy and Analysis Information Links Page(s)
1.1
Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.
CEO Statement  
1.2
Description of key impacts, risks, and opportunities.
Key Impacts, Risks, Opportunities  
2. Organizational Profile Information Links Page(s)
2.1
Name of the organization.
International Business Machines Corporation  
2.2
Primary brands, products, and/or services.
Primary Brands, Services  
2.3
Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
Operational Structure  
2.4
Location of the organization's headquarters.
IBM's corporate offices are located in Armonk, New York USA.  
2.5
Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.
Countries of Operation  
2.6
Nature of ownership and legal form.
IBM is a New York Corporation  
2.7
Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
Markets Served  
2.8
Scale of reporting organization, including: - Number of employees; - Net sales (for private sector organizations) or net revenues (for public sector organizations); - Total capitalization broken down in terms of debt and equity (for private sector organizations); and - Quantity of products or services provided.
Scale of Organization  
2.9
Significant changes during the reporting period regarding its size, structure, or ownership including: - The location of, or changes in operations, including facility openings, closings, and expansions; and - Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).
Significant Changes  
2.10
Awards received in the reporting period.
Awards Received
Awards Listing  
3. Report Parameters
Report Profile Information Links Page(s)
3.1
Reporting period (e.g., fiscal/calendar year) for information provided.
Reporting Period  
3.2
Date of most recent previous report (if any).
Previous Report  
3.3
Reporting cycle (annual, biennial, etc.).
Reporting Cycle  
3.4
Contact point for questions regarding the report or its contents.
Contact Point  
Report Scope and Boundary Information Links Page(s)
3.5
Process for defining report content, including: - Determining materiality; - Prioritizing topics within the report; and - Identifying stakeholders the organization expects to use the report.
Define Report Content  
3.6
Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.
Boundary of Report  
3.7
State any specific limitations on the scope or boundary of the report.
Limit on Report Scope  
3.8
Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.
Basis for Reporting  
3.9
Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.
Data Measurement & Calculations  
3.10
Explanation of the effect of any restatements of information provided in earlier reports, and the reasons for such restatement (e.g., mergers/acquisitions, change of base years/periods, nature of business measurement methods).
Restatements  
3.11
Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
Changes from Previous  
3.12
Table identifying the location of the Standard Disclosures in the report.
http://www.ibm.com/ibm/re...  
Assurance Information Links Page(s)
3.13
Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).
Assurances Practices  
4. Governance, Commitments, and Engagement
Governance Information Links Page(s)
4.1
Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.
Structure, Committees  
4.2
Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).
Chair/CEO Separation  
4.3
For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.
Board Members  
4.4
Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
Communicate with Board  
4.5
Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).
Compensation Linkage
2008 IBM Proxy Statement 12
4.6
Processes in place for the highest governance body to ensure conflicts of interest are avoided.
Conflicts of Interest  
4.7
Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics.
Board Qualifications  
4.8
Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.
Economic, Environmental, Social Values
IBM Values  
4.9
Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.
Economic, Environmental, Social Oversight  
4.10
Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.
Board Evaluation  
Commitments to External Initiatives Information Links Page(s)
4.11
Explanation of whether and how the precautionary approach or principle is addressed by the organization.
Precautionary Approach
Engineering Specification  
4.12
Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.
Principles Endorsed
Electronic Industry Code of Conduct  
4.13
Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: - has positions in governance bodies; - participates in projects or committees; - provides substantive funding beyond routine membership dues; - views membership as strategic.
Memberships  
Stakeholder Engagement Information Links Page(s)
4.14
List of stakeholder groups engaged by the organization.
Stakeholders Engaged  
4.15
Basis for identification and selection of stakeholders with whom to engage.
Identify Stakeholder  
4.16
Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. Also please indicate the principles formulated at corporate level that guide your company's stakeholder engagement at site level. Please attach/provide supporting documents or indicate website.
Stakeholder Engagement  
4.17
Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.
Engagement Result  
5. Management Approach and Performance Indicators
Economic
Economic: Disclosure on Management Approach Information Links Page(s)
EC
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the Management Approach items outlined below with reference to the following Economic Aspects:
  • Economic Performance;
  • Market Presence; and
  • Indirect Economic Impacts.
Economic Disclosure on Management Approach  
Economic Performance Indicators
Aspect: Economic Performance Information Links Page(s)
EC1
Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.
Economic Value Generated  
EC2
Financial implications and other risks and opportunities for the organization's activities due to climate change.
Climate Change Financial Risk  
EC3
Coverage of the organization's defined benefit plan obligations.
Benefit Plan Coverage
2007 IBM Annual Report 108 & 114
EC4
Significant financial assistance received from government.
Governmental Financial Assistance  
Aspect: Market Presence Information Links Page(s)
EC5
Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation
Entry Wage Ratios  
EC6
Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.
Local Supplier Use  
EC7
Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.
Local Hiring  
Aspect: Indirect Economic Impacts Information Links Page(s)
EC8
Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.
Local Investment Impact
Donations Summary Geo 05  
Community Grants  
Donations Summary - End of year 2007  
EC9
Understanding and describing significant indirect economic impacts, including the extent of impacts.
Indirect Economic Impacts  
Environmental
Environmental: Disclosure on Management Approach Information Links Page(s)
EN
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the Management Approach items outlined below with reference to the following Environmental Aspects:
  • Materials;
  • Energy;
  • Water;
  • Biodiversity;
  • Emissions, Effluents, and Waste;
  • Products and Services;
  • Compliance;
  • Transport; and
  • Overall.
Environmental Disclosure on Management Approach  
Environmental Performance Indicators
Aspect: Materials Information Links Page(s)
EN1
Materials used by weight or volume. See Indicator Protocol for guidance on calculation.
Materials Used  
EN2
Percentage of materials used that are recycled input materials
Use of Recycled Input  
Aspect: Energy Information Links Page(s)
EN3
Direct energy consumption by primary energy source.
Direct Energy Use  
EN4
Indirect energy consumption by primary source.
Indirect Energy Use  
EN5
Energy saved due to conservation and efficiency improvements.
Energy Saved  
EN6
Initiatives to provide energy-efficient or renewable energy-based products and services, and reductions in energy requirements as a result of these initiatives.
Product Energy Saved  
EN7
Initiatives to reduce indirect energy consumption and reductions achieved.
Reduce Indirect Energy  
Aspect: Water Information Links Page(s)
EN8
Total water withdrawal by source.
Water Withdrawal  
EN9
Water sources significantly affected by withdrawal of water.
Water Sources Affected  
EN10
Percentage and total volume of water recycled and reused.
Water Reused  
Aspect: Biodiversity Information Links Page(s)
EN11
Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.
Biodiverse Land  
EN12
Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.
Impact on Biodiversity  
EN13
Habitats protected or restored.
Restored Habitats  
EN14
Strategies, current actions, and future plans for managing impacts on biodiversity.
Biodiversity Strategy  
EN15
Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.
Endangered Species  
Aspect: Emissions, Effluents, and Waste Information Links Page(s)
EN16
Total direct and indirect greenhouse gas emissions by weight.
Direct, Indirect Greenhouse Gas  
EN17
Other relevant indirect greenhouse gas emissions by weight.
Other Indirect Greenhouse Gas  
EN18
Initiatives to reduce greenhouse gas emissions and reductions achieved.
Greenhouse Gas Reductions  
EN19
Emissions of ozone-depleting substances by weight.
Ozone-Depleting Emissions  
EN20
NOx, SOx, and other significant air emissions by type and weight.
NOx, SOx & Other Air Emissions  
EN21
Total water discharge by quality and destination.
Water Discharge  
EN22
Total weight of waste by type and disposal method.
Total Waste  
EN23
Total number and volume of significant spills.
Significant Spills  
EN24
Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.
Hazardous Waste  
EN25
Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.
Water Discharge Impact  
Aspect: Products and Services Information Links Page(s)
EN26
Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
Mitigate Product Impact
IBM Product Stewardship  
EN27
Percentage of products sold and their packaging materials that are reclaimed by category.
Sold Products Packaging Reclaimed  
Aspect: Compliance Information Links Page(s)
EN28
Monetary value of significant fines and total number of non-monetary sanctions/convictions for non-compliance with environmental laws and regulations.
Environmental Law Non-compliance  
Aspect: Transport Information Links Page(s)
EN29
Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.
Transport Impact  
Aspect: Overall Information Links Page(s)
EN30
Total environmental protection expenditures and investments by type.
Environmental Protection Expenditures  
Labor Practices and Decent Work
Labor Practices and Decent Work: Disclosure on Management Approach Information Links Page(s)
LA
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the following Management Approach items with reference to the Labor Aspects listed below. The ILO Tripartite Declaration Concerning Multinational Enterprises and Social Policy (in particular the eight core conventions of the ILO) and the Organisation for Economic Cooperation and Development Guidelines for Multinational Enterprises, should be the primary reference points.
  • Employment;
  • Labor/Management Relations;
  • Occupational Health and Safety;
  • Training and Education; and
  • Diversity and Equal Opportunity.
Labor Practices Disclosure on Management Approach  
Labor Practices and Decent Work Performance Indicators
Aspect: Employment Information Links Page(s)
LA1
Total workforce by employment type, employment contract, and region.
Total Workforce  
LA2
Total number and rate of employee turnover by age group, gender, and region.
Employee Turnover  
LA3
Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.
Employee Benefits  
Aspect: Labor/Management Relations Information Links Page(s)
LA4
Percentage of employees covered by collective bargaining agreements
Collective Bargaining Coverage  
LA5
Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.
Notice Operational Changes  
Aspect: Occupational Health and Safety Information Links Page(s)
LA6
Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.
Health & Safety Committees
Corporate Instruction HR 110, Employee well-being  
Corporate Policy 127 Responsibility for employee well-being ...  
LA7
Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities by region. Please include industry benchmarks, if available, in Additional Comments.
Injury Fatality Rates
IBM - Workplace Safety  
IBM's Well-being Management System  
2008 IBM Health and Safety Awards  
IBM Supplier Conduct Principles  
IBM Supplier Conduct Principles Guidelines  
LA8
Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.
Disease Education Programs
IBM history  
HIV/AIDS and IBM, global initiatives  
Promoting Health and Well-Being  
LA9
Health and safety topics covered in formal agreements with trade unions.
Trade Union Health & Safety
IBM Global Employment Standards  
Aspect: Training and Education Information Links Page(s)
LA10
Average hours of training per year per employee by employee category.
Average Hours Training  
LA11
Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
Skills Management Program  
LA12
Percentage of employees receiving regular performance and career development reviews.
Formal Review  
Aspect: Diversity and Equal Opportunity Information Links Page(s)
LA13
Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.
Diversity Indicators
EEO & Diversity - Employement Data 1
LA14
Ratio of basic salary of women to men by employee category.
Female to Male Salary Ratio  
Human Rights
Human Rights: Disclosure on Management Approach Information Links Page(s)
HR
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the following Management Approach items with reference to the Human Rights Aspects listed below. The ILO Tripartite Declaration Concerning Multinational Enterprises and Social Policy (in particular the eight core conventions of the ILO which consist of Conventions 100, 111, 87, 98, 138, 182, 20 and 1059), and the Organisation for Economic Cooperation and Development Guidelines for Multinational Enterprises should be the primary reference points.
  • Investment and Procurement Practices;
  • Non-discrimination;
  • Freedom of Association and Collective Bargaining;
  • Abolition of Child Labor;
  • Prevention of Forced and Compulsory Labor;
  • Complaints and Grievance Practices;
  • Security Practices; and
  • Indigenous Rights.
IBM's policy is stated in our Global Employment Standards attached.
IBM Global Employment Standards  
Human Rights Performance Indicators
Aspect: Investment and Procurement Practices Information Links Page(s)
HR1
Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.
Agreements w/ Human Rights Clauses
Corporate Policy 127 Responsibility for employee well-being ...  
HR2
Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.
Supplier Screening  
HR3
Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.
Human Rights Training Time  
Aspect: Non-Discrimination Information Links Page(s)
HR4
Total number of incidents of discrimination and actions taken.
Discrimination Incidents  
Aspect: Freedom of Association and Collective Bargaining Information Links Page(s)
HR5
Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.
Collective Bargaining Risk  
Aspect: Child Labor Information Links Page(s)
HR6
Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.
Child Labor Risk  
Aspect: Forced and Compulsory Labor Information Links Page(s)
HR7
Operations identified as having significant risk for incidents of forced or compulsory labor, and measures taken to contribute to the elimination of forced or compulsory labor.
Forced Labor Risk  
Aspect: Security Practices Information Links Page(s)
HR8
Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.
Security Training
Business Conduct Guidelines  
Aspect: Indigenous Rights Information Links Page(s)
HR9
Total number of incidents of violations involving rights of indigenous people and actions taken.
Indigenous People Violations  
Society
Society: Disclosure on Management Approach Information Links Page(s)
SO
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the following Management Approach items with reference to the Society Aspects:
  • Community;
  • Corruption;
  • Public Policy;
  • Anti-Competitive Behavior; and
  • Compliance.
Society Disclosure on Management Approach
Corporate Instruction for Community Involvement  
IBM Privacy Practices  
Society Performance Indicators
Aspect: Community Information Links Page(s)
SO1
Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.
Impacts On Community
KidSmart Evaluation  
Aspect: Corruption Information Links Page(s)
SO2
Percentage and total number of business units analyzed for risks related to corruption.
Corruption Risk  
SO3
Percentage of employees trained in organization's anti-corruption policies and procedures.
Anti-Corruption Training  
SO4
Actions taken in response to incidents of corruption.
Corruption Response  
Aspect: Public Policy Information Links Page(s)
SO5
Public policy positions and participation in public policy development and lobbying.
Public Policy Position  
SO6
Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.
Political Contribution
Business Conduct Guidelines  
Aspect: Anti-Competitive Behavior Information Links Page(s)
SO7
Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.
Monopoly Litigation
2007 IBM Annual Report 94-96
Aspect: Compliance Information Links Page(s)
SO8
Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations (e.g. human rights).
Non-Compliance w/ Law Fines
2007 IBM Annual Report 94-96
1Q08 10Q 15-17
Product Responsibility
Product Responsibility: Disclosure on Management Approach Information Links Page(s)
PR
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the following Management Approach items with reference to the Product Responsibility Aspects:
  • Customer Health and Safety;
  • Product and Service Labeling;
  • Marketing Communications;
  • Customer Privacy; and
  • Compliance.
Product Responsibility Disclosure on Mgmt. Approach  
Product Responsibility Performance Indicators
Aspect: Customer Health and Safety Information Links Page(s)
PR1
Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.
Product Safety Assess  
PR2
Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services, by type of outcomes.
Product Health & Safety Non-compliance  
Aspect: Product and Service Labeling Information Links Page(s)
PR3
Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.
Product Information Labeling
Engineering Specification  
PR4
Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.
Labeling Non-compliance  
PR5
Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.
Customer Satisfaction  
Aspect: Marketing Communications Information Links Page(s)
PR6
Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.
Marketing Law Programs  
PR7
Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.
Marketing Non-compliance  
Aspect: Customer Privacy Information Links Page(s)
PR8
Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.
Customer Privacy Breach  
Aspect: Compliance Information Links Page(s)
PR9
Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services
Total Non-compliance Fines