This report is divided into four sections.
Section 1 provides an overview of current climate change initiatives and the changing landscape ahead.
Section 2 presents an analysis of carbon reporting disclosures across 14 high-impact industry sectors from 2003 to 2008.
Section 3 provides an analysis of carbon reporting disclosures in the BRIC countries (Brazil, Russia, India, China) and South Africa.
Section 4 comprises a series of expert perspectives on the corporate response to climate change. ACCA and GRI would like to thank Paul Dickinson, Martin Hiller, Professor Mervyn King, Professor Tim Jackson, Rory Sullivan and Lord Adair Turner for their insights.
















