GHG emissions inventory

IBM calculates its greenhouse gas (GHG) emissions according to The Greenhouse Gas Protocol Corporate Accounting and Reporting Standard. We calculate Scope 2 emissions in accordance with the "market-based" method in The Greenhouse Gas Protocol Scope 2 Guidance.

With few exceptions, IBM does not estimate Scope 3 GHG emissions associated with our value chain because the necessary gross assumptions associated with such estimates simply do not enable credible, factual results. For more information, please see our Position on Scope 3 GHG emissions.

IBM GHG emissions inventory

Description of Scope 3 GHG emissions