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1、IBM Impact2022 ESG Report 2 IBM 2022 ESG Report This report covers our progress and performance in 2022.We conduct regular impact assessments to inform our Environmental,Social and Governance(ESG)strategy and to identify which topics are important to our stakeholders.The content of this report is in

2、formed by collaboration and engagement with communities,clients,stockholders,and employees,and considers frameworks and initiatives such as the Global Reporting Initiative(GRI)Standards,the Sustainability Accounting Standards Board(SASB),the Task Force on Climate-Related Financial Disclosures(TCFD),

3、the Stakeholder Capitalism Metrics,and the United Nations Sustainable Development Goals(SDGs).IBMs GRI Index and SASB Index can be found on our IBM Impact site.Our impact assessments are solely intended to reflect priority ESG issues and should not be construed as a characterization regarding the ma

4、teriality of such information to IBMs business or operating results.These assessments are not a determination of“materiality”as the term is defined in securities or other laws of the United States or other jurisdictions,nor its use in the context of financial reporting.We regularly refresh these ana

5、lyses to capture changing circumstances and to adopt a more dynamic approach to identifying key ESG topics.Except where noted,the presented data excludes Red Hat.On November 3,2021,the company completed the separation of its managed infrastructure services unit.Accordingly,unless otherwise noted,the

6、 2021 information presented in this report includes 10 months of activity related to the managed infrastructure services business,and therefore may not be comparable to 2022 information.To the extent any historical information is updated or recast,the information will be disclosed accordingly.The 20