IBM — structure and aliases

No separate parent or subsidiary relationships recorded — IBM is treated as the consolidated reporting entity for the group. Local and divisional legal entities almost certainly exist (regional operating companies, country subsidiaries, joint ventures) but they do not file their own ESG or financial disclosures independently of the parent.

Sub-entity records will surface here only when (a) a local arm files its own report, or (b) a public registry (GLEIF, Companies House, SEC) discloses the parent-child link.