GRI G3 INDEX
|1. Strategy and Analysis||Information Links||Page(s)|
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.
Description of key impacts, risks, and opportunities.
|Key Impacts, Risks, Opportunities|
|2. Organizational Profile||Information Links||Page(s)|
Name of the organization.
|International Business Machines Corporation|
Primary brands, products, and/or services.
|Primary Brands, Services|
Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
Location of the organization's headquarters.
|IBM's corporate offices are located in Armonk, New York USA.|
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|
Nature of ownership and legal form.
|IBM is a New York Corporation|
Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
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|
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).
Awards received in the reporting period.
|3. Report Parameters|
|Report Profile||Information Links||Page(s)|
Reporting period (e.g., fiscal/calendar year) for information provided.
Date of most recent previous report (if any).
Reporting cycle (annual, biennial, etc.).
Contact point for questions regarding the report or its contents.
|Report Scope and Boundary||Information Links||Page(s)|
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|
Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.
|Boundary of Report|
State any specific limitations on the scope or boundary of the report.
|Limit on Report Scope|
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|
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|
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).
Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
|Changes from Previous|
Table identifying the location of the Standard Disclosures in the report.
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).
|4. Governance, Commitments, and Engagement|
Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.
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).
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.
Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
|Communicate with Board|
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).
Processes in place for the highest governance body to ensure conflicts of interest are avoided.
|Conflicts of Interest|
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.
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
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|
Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.
|Commitments to External Initiatives||Information Links||Page(s)|
Explanation of whether and how the precautionary approach or principle is addressed by the organization.
Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.
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.
|Stakeholder Engagement||Information Links||Page(s)|
List of stakeholder groups engaged by the organization.
Basis for identification and selection of stakeholders with whom to engage.
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.
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.
|5. Management Approach and Performance Indicators|
|Economic: Disclosure on Management Approach||Information Links||Page(s)|
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the Management Approach items outlined below with reference to the following Economic Aspects:
|Economic Disclosure on Management Approach|
|Economic Performance Indicators|
|Aspect: Economic Performance||Information Links||Page(s)|
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|
Financial implications and other risks and opportunities for the organization's activities due to climate change.
|Climate Change Financial Risk|
Coverage of the organization's defined benefit plan obligations.
Benefit Plan Coverage
Significant financial assistance received from government.
|Governmental Financial Assistance|
|Aspect: Market Presence||Information Links||Page(s)|
Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation
|Entry Wage Ratios|
Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.
|Local Supplier Use|
Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.
|Aspect: Indirect Economic Impacts||Information Links||Page(s)|
Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.
Local Investment Impact
Understanding and describing significant indirect economic impacts, including the extent of impacts.
|Indirect Economic Impacts|
|Environmental: Disclosure on Management Approach||Information Links||Page(s)|
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the Management Approach items outlined below with reference to the following Environmental Aspects:
|Environmental Disclosure on Management Approach|
|Environmental Performance Indicators|
|Aspect: Materials||Information Links||Page(s)|
Materials used by weight or volume. See Indicator Protocol for guidance on calculation.
Percentage of materials used that are recycled input materials
|Use of Recycled Input|
|Aspect: Energy||Information Links||Page(s)|
Direct energy consumption by primary energy source.
|Direct Energy Use|
Indirect energy consumption by primary source.
|Indirect Energy Use|
Energy saved due to conservation and efficiency improvements.
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|
Initiatives to reduce indirect energy consumption and reductions achieved.
|Reduce Indirect Energy|
|Aspect: Water||Information Links||Page(s)|
Total water withdrawal by source.
Water sources significantly affected by withdrawal of water.
|Water Sources Affected|
Percentage and total volume of water recycled and reused.
|Aspect: Biodiversity||Information Links||Page(s)|
Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.
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|
Habitats protected or restored.
Strategies, current actions, and future plans for managing impacts on biodiversity.
Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.
|Aspect: Emissions, Effluents, and Waste||Information Links||Page(s)|
Total direct and indirect greenhouse gas emissions by weight.
|Direct, Indirect Greenhouse Gas|
Other relevant indirect greenhouse gas emissions by weight.
|Other Indirect Greenhouse Gas|
Initiatives to reduce greenhouse gas emissions and reductions achieved.
|Greenhouse Gas Reductions|
Emissions of ozone-depleting substances by weight.
NOx, SOx, and other significant air emissions by type and weight.
|NOx, SOx & Other Air Emissions|
Total water discharge by quality and destination.
Total weight of waste by type and disposal method.
Total number and volume of significant spills.
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.
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)|
Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
Mitigate Product Impact
Percentage of products sold and their packaging materials that are reclaimed by category.
|Sold Products Packaging Reclaimed|
|Aspect: Compliance||Information Links||Page(s)|
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)|
Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.
|Aspect: Overall||Information Links||Page(s)|
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)|
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.
|Labor Practices Disclosure on Management Approach|
|Labor Practices and Decent Work Performance Indicators|
|Aspect: Employment||Information Links||Page(s)|
Total workforce by employment type, employment contract, and region.
Total number and rate of employee turnover by age group, gender, and region.
Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.
|Aspect: Labor/Management Relations||Information Links||Page(s)|
Percentage of employees covered by collective bargaining agreements
|Collective Bargaining Coverage|
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)|
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
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
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
Health and safety topics covered in formal agreements with trade unions.
Trade Union Health & Safety
|Aspect: Training and Education||Information Links||Page(s)|
Average hours of training per year per employee by employee category.
|Average Hours Training|
Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
|Skills Management Program|
Percentage of employees receiving regular performance and career development reviews.
|Aspect: Diversity and Equal Opportunity||Information Links||Page(s)|
Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.
Ratio of basic salary of women to men by employee category.
|Female to Male Salary Ratio|
|Human Rights: Disclosure on Management Approach||Information Links||Page(s)|
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.
IBM's policy is stated in our Global Employment Standards attached.
|Human Rights Performance Indicators|
|Aspect: Investment and Procurement Practices||Information Links||Page(s)|
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
Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.
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)|
Total number of incidents of discrimination and actions taken.
|Aspect: Freedom of Association and Collective Bargaining||Information Links||Page(s)|
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)|
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)|
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)|
Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.
|Aspect: Indigenous Rights||Information Links||Page(s)|
Total number of incidents of violations involving rights of indigenous people and actions taken.
|Indigenous People Violations|
|Society: Disclosure on Management Approach||Information Links||Page(s)|
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the following Management Approach items with reference to the Society Aspects:
Society Disclosure on Management Approach
|Society Performance Indicators|
|Aspect: Community||Information Links||Page(s)|
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
|Aspect: Corruption||Information Links||Page(s)|
Percentage and total number of business units analyzed for risks related to corruption.
Percentage of employees trained in organization's anti-corruption policies and procedures.
Actions taken in response to incidents of corruption.
|Aspect: Public Policy||Information Links||Page(s)|
Public policy positions and participation in public policy development and lobbying.
|Public Policy Position|
Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.
|Aspect: Anti-Competitive Behavior||Information Links||Page(s)|
Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.
|Aspect: Compliance||Information Links||Page(s)|
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
|Product Responsibility: Disclosure on Management Approach||Information Links||Page(s)|
DISCLOSURE ON MANAGEMENT APPROACH Provide a concise disclosure on the following Management Approach items with reference to the Product Responsibility Aspects:
|Product Responsibility Disclosure on Mgmt. Approach|
|Product Responsibility Performance Indicators|
|Aspect: Customer Health and Safety||Information Links||Page(s)|
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|
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)|
Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.
Product Information Labeling
Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.
Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.
|Aspect: Marketing Communications||Information Links||Page(s)|
Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.
|Marketing Law Programs|
Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.
|Aspect: Customer Privacy||Information Links||Page(s)|
Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.
|Customer Privacy Breach|
|Aspect: Compliance||Information Links||Page(s)|
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|