In ranking of the 100 best corporate citizens by CRO Magazine, IBM ranked No. 3 overall outranking all other information technology companies on the list.

The Corporate Responsibility Officer (CRO) Magazine ranking is based on seven key areas: Environment, Climate Change, Human Rights, Philanthropy, Employee Relations, Financial and Governance.

According to IBM's 2007-2008 Corporate Responsibility Report which was issued in November includes performance and results in the areas of governance, supply chain, environmental performance, employment policies and practices, client solutions and community engagements.

The performance of IBM reflects its newly-energized corporate responsibility, transparency and public disclosure efforts that build on consistently high levels of corporate citizenship practice, as it has made the List for nearly all of the past 10 years, said Jay Whitehead, publisher, CRO.