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Human rights salience assessment In 2019 IBM adopted a Human Rights Statement of Principles , committing IBM to respecting human rights in line with international standards, such as the UN Guiding Principles on Business and Human Rights, the Universal Declaration of Human Rights, and the ILO Declaration on Fundamental Principles and Rights at Work. In 2021, we began working with a sustainability and human rights nonprofit to identify and prioritize the salient human rights risks across our business. This work has continued into 2022. We will use the assessment to identify gaps in human rights risk management, prioritize areas for future due diligence, and inform the development of a human rights strategy going forward. The list of our salient human rights issues is in the chart below: Accountability of ESG at IBM IBM’s long-term performance strategy integrates economic, environmental, and societal performance and leadership. IBM’s Board of Directors and its committees have oversight responsibility for these areas and under their guidance and supervision, IBM senior management is responsible for the company’s environmental and social performance. Two groups help to integrate corporate responsibility across the business: The ESG Executive Steering Committee provides leadership and direction on key corporate responsibility issues and approves organization-wide goals. It meets monthly, chaired by the Vice President for IBM Corporate Social Responsibility and ESG, and includes senior executives from functional areas across IBM. Each functional area is responsible for developing its goals and strategy. Members include: – Vice President, IBM Research Climate and Impact Science – Vice President and Chief Sustainability Officer – Vice President, Global Labor Relations – Vice President and Chief Diversity and Inclusion Officer – Vice President and Chief Privacy Officer – Vice President and Chief Procurement Officer – Vice President, Investor Relations – Vice President, Government and Regulatory Affairs – Vice President, Assistant General Counsel & Corporate Secretary – Vice President and Chief Accountant The ESG Working Group , led by the Director of ESG Strategy and Programs, sustains awareness of work related to ESG matters occurring across the company, and helps bring forward for discussion the interests of external parties. It includes representatives from functional areas across IBM and meets at least monthly to review key policy and strategic issues, and to make recommendations to the ESG Executive Steering Committee. IBM’s Corporate Social Responsibility and ESG functions, which report to the Senior Vice President, Marketing and Communications and Chief Communications Officer, coordinate day-to-day ESG-related activities. Salient human rights issues Product and Research Misuse Inequality / Discrimination via Products Human Rights in the Supply Chain Privacy and Cybersecurity Ethics and Corruption Human Autonomy and Dignity Freedom of Expression and Access to Information Labor Rights at IBM Climate and Human Rights Right to Science 9 IBM 2021 ESG Report 9 IBM 2021 ESG Report

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