Consulting / Professional Services

International Business Machines Corporation sustainability score: 42/100

42/100
Below expectations-14 since last review
23rd of 30 in Consulting / Professional Services

Better than 24% of Consulting / Professional Services

Making progress starts at 46. The highest score on SINK is 71.

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About International Business Machines Corporation

IBM sells software, consulting and infrastructure, and provides financing for clients buying them. Software brought in US$29,962 million, consulting US$21,055 million and infrastructure US$15,718 million in 2025.

More about International Business Machines Corporation

International Business Machines Corporation was incorporated in the State of New York in 1911, as the Computing-Tabulating-Recording Co. It had about 264,300 employees at IBM and its wholly owned subsidiaries at the end of 2025, and US$67.5B revenue in 2025.

Founded 1911Head office Armonk, United StatesStaff ~264,300 (31 December 2025, IBM and wholly owned subsidiaries)Revenue ~US$67.5B (2025)Website ↗

Read International Business Machines Corporation's own report ↗

Our verdict

IBM's footprint was 9,196,000 t in 2025, up on 2024 because purchased goods and capital goods were counted for the first time; Scope 1 and market-based Scope 2 fell to 191,000 t. It claims 84.5% renewable electricity: 73.4% contracted directly from power suppliers or obtained via landlords, and 11.1% already in the grid mix, with no published split of the contracted part between PPAs, supplier tariffs and same-region certificates. Its net zero 2030 goal is self-set and covers Scope 1 and 2 only, with no Scope 3 target found. State-supervised contamination clean-up continues at Endicott and other sites, with $250 million accrued.

International Business Machines Corporation scores 42/100 (Below expectations) on SINK's independent climate assessment, scored from public data only. Scores are free. Nobody can pay to change a score, speed it up or hide it. Last verified November 2026.

That places International Business Machines Corporation joint 362nd of 1,023 companies scored, and 23rd of 30 in Consulting / Professional Services.

The ten questions

What is International Business Machines Corporation doing well, and where does it fall short?

Strongest on Carbon Footprint: Operations and Carbon Footprint: Supply Chain (9/10, 6/10). Weakest on Emissions Trajectory and Targets & Commitments (0/10, 3/10).

What's missing

Where International Business Machines Corporation lost points

For each question that lost points, the evidence our public rubric looks for that we didn't find.

What would raise this score

  • Whether its emissions are fallingShow its emissions are falling.
  • Its climate targetsSet specific targets with dates.
  • Its record on controversiesDeal with the findings under question 10, in public.

Every question that lost points

  • Emissions from its own operations9/10No verified figures published with their method and a falling trend.
  • Emissions from its supply chain6/10No full value-chain map or supplier engagement programme.
  • Whether its emissions are falling0/10No evidence its emissions are falling.
  • How clean its energy is5/10Less than half its energy shown to be renewable, or no transition plan.
  • Its effect on nature4/10Its effect on nature isn't measured or independently verified.
  • How it uses materials and handles waste6/10No verified figures for reuse and recycling across the business.
  • Its effect on water4/10No measured water footprint with reduction targets.
  • Its climate targets3/10No specific targets with dates.
  • How openly it reports6/10No annual impact report, or no pay linked to climate targets.
  • Its record on controversies3/10Points deducted for controversies or its business model. The finding is under question 10.

A score changes when the evidence does. We use new published evidence at the next rescore. Anyone can send us new evidence, free. How to send it.

The calculation

How is International Business Machines Corporation's SINK score calculated?

Same ten questions for every company. No private weighting.

SINK = (0.3 × Base + 0.7 × Performance) × Scale
Industry base impact
Consulting / Professional Services sector ceiling.
65 / 100
Performance score
Sum of the ten questions, each scored 0 to 10.
46 / 100
Raw score
Weighted average before scale penalty.
(0.3 × 65) + (0.7 × 46) = 51.7
Scale penalty
Multiplier based on total emissions. Bigger polluters lose more.
× 0.82
Final score
Rounded. Below expectations.
42 / 100
How this score has moved

Has International Business Machines Corporation's score changed?

International Business Machines Corporation's score has moved from 56 to 42 across 3 recorded reviews, down 14 points.

0255075100568 February 20265625 April 2026427 November 2026
  1. 56 → 42-147 November 2026

    AI supply chain batch: re-scored from pre-v2.5 under v2.5 and owner rulings 2026-11-06/07 (unbundled certificates earn no Q4 credit; categories 1 and 2 material for chipmakers and data centres)

  2. 56 → 5625 April 2026

    Session 2a cleanup: recomputed performance from sum(questions[].score). performance 56→57, score 56→56.

  3. Scored 568 February 2026

    Initial score at platform launch

Where the evidence comes from

What evidence is International Business Machines Corporation's score based on?

20 sources used in this assessment. All publicly available. Each row shows which of the ten questions it informed.

25% of them were published by International Business Machines Corporation itself; the rest come from independent sources.

Scope 2, 2025: market-based 134,000 t, location-based 512,000 t. The score uses market-based.

15 of 20 sources are independent of the company.

[1]Self-reported
IBM Responsibility — Data and Policies

“Scope 1 (direct emissions) 78,000 78,000 71,000 66,000 57,000”

Ongoing
Q1Q2Q3Q4Q5Q6Q7Q9
View →
[2]Self-reported
IBM Environmental Sustainability Report — GHG Protocol and Bureau Veritas Verification

“inventory obtains third-party limited assurance in accordance with AICPA AT-C Section 105”

2025
Q1Q8
View →
[3]Third-party verified
IBM 2025 GHG Inventory — Bureau Veritas Limited Assurance

“Direct GHG emissions: 66,000 tCO e”

2025
Q1Q3
View →
[4]Self-reported
IBM Scope 3 Emissions Data — Purchased Goods, Capital Goods, Travel, Commuting, Product Use

“98% of these suppliers have set such targets”

2025
Q2Q7
View →
[5]Self-reported
IBM Environment & Energy — Renewable Electricity and Emissions

“73.4% contracted directly from power suppliers or obtained via landlords and 11.1% already in the electricity mix”

Ongoing
Q4
View →
[6]Independent source
Data Centre Dynamics — IBM Data Centre Renewable Energy Claims

“74 percent of energy consumed by its data centers in 2023 came from renewable sources”

2024
Q4
View →
[7]Self-reported
IBM Environment — Management System and Conservation Goals

“four IBM sites obtaining WHC Conservation Certification in 2025 and more than 65 pollinator gardens maintained globally”

Ongoing
Q5Q6Q7Q9
View →
[8]SEC filing
SEC EDGAR — IBM Form 10-K, FY2025 and Shareholder Proposal on SBTi Validation

“Yet, IBM has declined to take similar steps.”

2026
Q8
View →
[9]SEC filing
SEC EDGAR — IBM Form 10-K FY2025, Revenue and Contamination Accrual

“Total revenue $ 67,535 $ 62,753 $ 61,860”

2026
Q9Q10
View →
[10]Independent source
InfluenceMap — IBM Climate Policy Engagement and CA100+ Resolution Briefing

“IBM has not published a fully transparent account of its climate policy engagement”

2024
Q9Q10
View →
[11]Independent source
LobbyMap — IBM Trade Association Lobbying Engagement

“no Organization Score has been assigned”

Ongoing
Q10
View →
[12]Independent source
WSKG — Village of Endicott Sues IBM for Water Contamination

“The state designated the facility as a superfund site in 2004”

2025
Q10
View →
[13]
collaborate.unpri.org

“30.77% votes in favour”

Q8
View →
[14]
theregister.com

“IBM is also a member of the Chamber of Commerce”

Q10
View →
[15]
datacenterdynamics.com

“ExxonMobil, Kuwait Oil, and Vivo Energy are all IBM customers”

Q10
View →
[16]
techafricanews.com

“Aramco and IBM have been working together since 1947”

Q10
View →
[17]
extapps.dec.ny.gov

“It is anticipated that contamination will decrease and meet drinking water standards in a period of 10 years”

Q10
View →
[18]
wbng.com

“Endicott is accusing IBM of contaminating its groundwater and municipal wells with substances including 1,4-dioxane and PFAs.”

Q10
View →
[19]
news.bloomberglaw.com

“sued the tech giant in federal district court for contaminating its water supply”

Q10
View →
[20]
epa.gov

“There were releases from underground storage tanks and industrial waste sewer systems, which contaminated groundwater and subsurface soil.”

Q10
View →

If you believe a source has been misread or a newer version exists, submit a challenge.

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    International Business Machines Corporation: SINK sustainability score 42.

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International Business Machines Corporation in context

How does International Business Machines Corporation compare with other consulting / professional services companies?

Where International Business Machines Corporation sits among consulting / professional services peers.

Among the 30 major consulting / professional services brands we've scored, International Business Machines Corporation sits 23rd of 30.

23/30
International Business Machines Corporation's rank
49
Industry average
22
Industry low
62
Industry high
1Capgemini
62
1Freshfields
62
3Slaughter and May
59
21Deloitte
45
23International Business Machines Corporation
42
24Intertek
41
See all 30 in Consulting / Professional Services →
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