The person you are disclosing information to should sign the NDA. But, if the person is receiving information on behalf of a company, make sure that the NDA is signed by a person authorised to accept obligations on behalf of the company.
Generally, only directors are empowered to act on behalf of a company. And, sometimes, this power is only conferred by a resolution of the board of directors of the company.
As such, if you are considering disclosing an idea to IBM, don't simply arrange a meeting and expect the IBM representative to sign the NDA. Even if he does, he is likely acting outside his authority and the NDA will be invalid.
Suggestion: before arranging a meeting and disclosing your idea, send the recipient a copy of the NDA by email and ask him to return a signed copy, detailing the signatory's name and capacity.
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