ACCA and GRI, December 2009. The business world’s response to climate change is examined in detail in this four-part joint report. Launched at the COP15 Climate Change Summit, the report provides an insight into the degree to which large companies around the world from the 15 most high-impact industry sectors have begun to disclose their greenhouse gas (GHG) emissions and their strategies for reduction. The report includes an analysis across high-impact industry sectors from 2003-08 and a separate analysis of 2008 carbon reporting disclosures in the BRIC countries and South Africa.