IBM's energy use and greenhouse gas (GHG) emissions inventories are audited by a third-party in two ways:

  1. An independent certification body for ISO standards, including the ISO 14001 standard, and assessor of GHG emissions inventories, performed an audit of IBM's corporate GHG emissions inventory and disclosure process for the 2021 reporting year. For more information, see the Greenhouse Gas Independent Limited Assurance Statement below.

  2. As an integral part of IBM's global Environmental Management System, an external registrar also audits IBM's energy management program and the enterprise-wide database for recording and managing energy information (e.g., consumption, conservation, renewable energy purchases) against the ISO 50001 standard on energy management systems. The results of this audit are reviewed during the corporate GHG emissions inventory audit discussed above, and the results are reflected in the limited assurance document issued by the external registrar.

In addition to third-party audits, IBM's global Environmental Management System includes internal energy management audits performed by Corporate Environmental Affairs and Real Estate Operations staffs and an environmental audit program which is implemented by IBM's Corporate Internal Audit organization, independent of the Corporate Environmental Affairs staff. These audits include an assessment of IBM's data collection and reporting processes.