IBM's annual corporate environmental reporting first began in 1990 and has continued each year since. The company's latest 2023 IBM Impact Report marks the 34th consecutive annual report of environmental progress and performance that the company has published.
IBM participates in various external disclosures, such as the Carbon Disclosure Project (CDP), Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Index. With regard to CDP, IBM participated at its inception in 2002 and has submitted data to all of the CDP disclosure activities to date regarding the company's energy and climate data. The company has also disclosed its water management data to CDP since their inaugural Water questionnaire in 2010.