IBM has heavily invested in sustainability, viewing it as a critical area for industry leadership. To support this vision, IBM recognized the need for a robust sustainability platform akin to an ERP system, designed to gather and manage diverse data for businesses. While IBM initially attempted to build such a platform in-house, they adopted a hybrid strategy, combining internal development with acquisitions to address gaps. Over time, as regulatory and compliance requirements evolved, scalability issues surfaced, prompting IBM to seek niche players with specialized expertise, particularly in sustainability reporting. These smaller companies excelled in gathering and structuring data in ways that resonated with CFOs and met regulatory needs. Collaborations with these partners often originated from customer-driven requirements, such as RFPs, where gaps in IBM’s solution became apparent. Smaller players, aware of these opportunities, proactively positioned themselves to complement IBM’s offerings, leading to productive partnerships.