IBM

ACT Core

The company scores 0 for the quality of their transition plan resulting in a total score of G - Uncommitted. This reflects that the company does not disclose climate targets, or it does not provide sufficient information to validate at least one emissions target. A target is considered valid only if the baseline year, baseline emissions, and expected emissions reductions are clearly disclosed. In addition, the target must be set for a year no later than 2034 and be supported by evidence that it covers at least 95% of Scope 1 and 2 emissions, or at least 40% of Scope 3 emissions. As sufficient transition plan quality is lacking, the contribution to the transition has not been scored. Disclosing climate targets or providing sufficient information to assess target credibility would move the company to a higher classification. The graphs below indicate the company’s performance compared to the overall distribution of results for selected aspects. However, the total score refers to a much wider set of indicators and also consider such as the company’s emission disclosure, transition plan, aspects of governance and support for climate policy.