1、2023 ESG REPORT IBM Impact-_,_ IXI Contents Introduction Governance Social Environment Appendix IBM 2023 ESG Report About this Report This report covers our progress and performance in 2023.The content of this report is informed by collaboration and engagement with communities,clients,stockholders,a

2、nd employees,and considers standards 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),the Stakeholder Capitalism Metrics,and the United Nations Sustainable Developme

3、nt Goals(SDGs).More information on IBMs Environmental,Social and Governance(ESG)reporting can be found on the IBM Impact website.An ESG Data Summary with reference to the GRI and SASB standards and the UN SDGs can be found in the Appendix of this report on page 60.We conduct regular assessments that

4、 identify topics important to our stakeholders and inform our ESG strategy.We are currently performing a double materiality assessment as required in accordance with the Corporate Sustainability Reporting Directive.Our assessments are solely intended to reflect priority ESG issues and should not be

5、construed as a characterization regarding the materiality 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 fi

6、nancial reporting.We regularly refresh these analyses to capture changing circumstances and to adopt a more dynamic approach to identifying key ESG topics.The current year data presented covers our global operations from January 1,2023 to December 31,2023.Certain employee-related data and programs p