p.5,6
"In the period from January through December 2022, IBM received and analysed 60 full RBA audit and 46 re-audit reports from suppliers in: Brazil, Bulgaria, China, Colombia, Czech Republic, Germany, Hungary, India, Japan, Korea, Malaysia, Mexico, Philippines, Romania, Singapore, Taiwan, Thailand, United States and Vietnam. An aggregate summary of nonconformant fndings for the 2022 audits is available in the Supply Chain section of the Corporate Environmental, Social, and Governance (ESG) report https://www.ibm.com/ impact (ESG Report)."
"As described in the 2022 ESG Report, IBM judiciously follows the RBA audit process, requiring root cause and corrective actions to be implemented for all Code nonconformance. Corrective Action Plan (CAP) implementation is reviewed by the internal IBM team prior to RBA re-audits performed on all nonconformant findings, including those associated with the Freely Chosen Labour provision of the Code. IBM treats all nonconformance as a serious issue and invests considerable time working with its suppliers to advise on best practices to attain and maintain code conformance."