IBM Corp. and Johnson & Johnson are teaming up with the World Wildlife Fund in a new program to help corporations make significant cuts in their greenhouse gas emissions. The Climate Savers program is intended to show that companies can voluntarily achieve emissions cuts that equal or exceed those called for in the Kyoto climate change treaty. WWF will give strategic advice about how to save energy, and emissions cuts will be verified by outside auditors. Harry Kauffman, energy director for Johnson & Johnson, said the company, which aims to cut its greenhouse gas emissions 7 percent from 1990 levels by 2010, is working on a list of 150 ways to save energy and hopes to get more ideas from IBM and other companies that may join the program.