Allianz, Consolidated Edison, EMC, Reckitt Benckiser, Siemens along with BASF, Boeing and Cisco Systems were among the global corporations leading efforts to tackle climate change, according to this year's Carbon Disclosure Project (CDP) Global 500 Report. This year's Global 500 Report, produced by PricewaterhouseCoopers, received the highest response rate ever from corporations (409 responses, representing 82% of the Global 500, up from 77% last year), the highest level of disclosed corporate greenhouse gas emissions (83% of respondents reported Scope 1 and/or 2 emissions, up from 72% last year) and a doubling of response rates in the BRIC countries (Brazil, Russia, India, China). It also contains the greatest level of detail to date. "Incorporating performance into CDP 2009 has been a positive step: it has provided distinction between observing and rewarding good reporting versus positive action," says Paul Dickinson � CEO of Carbon Disclosure Project. "It will help show where risks are being managed and opportunities maximised, and provide investors with insight into how well companies are preparing to compete in a low carbon environment." As the United Nations Climate Change Conference in Copenhagen approaches, the report revealed that companies covered by the EU Emissions Trading Scheme (EU ETS) tend to achieve higher scores on both disclosure and performance (20% and 25% higher respectively) which may reflect the organisational rigour imposed by mandatory legislation.