Business Conduct Guidelines
IBM's Business Conduct Guidelines (BCGs) is our code of business conduct and ethics for our directors, executive officers and employees. Any amendment to our BCGs that applies to our directors or executive officers will be disclosed on IBM's website, and any waiver of the BCGs for directors or executive officers may be made only by the IBM Board of directors or a Board committee and will be disclosed on IBM's website. As a supplement to our BCGs, IBM employees are also required to comply with the IBM Government Client Guidelines for issues and responsibilities related to our clients that are government owned entities. For other related corporate policies, please access IBM Policies.