Three weeks ahead of COP21, the UN climate change conference, when national leaders meet to agree a global deal to reduce carbon emissions and limit global temperature warming, disclosures from the world’s largest listed companies reveal the extent to which corporations have shifted their strategies over the past five years to become part of the solution to the climate challenge.

The international not-for-profit CDP - which holds the most comprehensive set of global corporate environmental data - has today issued its annual Climate Change Report on behalf of 822 investors representing US$95 trillion.

The new publication includes the 2015 Climate A List, which comprises those companies identified as A grade for their actions to mitigate climate change.  Nearly 2,000 companies submitted information to be independently assessed against CDP’s scoring methodology; 113 have made the list, which features brands from around the world such as, Apple, Microsoft and Google, the three largest by market capitalization. Garanti Bank is the only A list company from Turkey in 2015.

Companies globally are taking action and making investments to prepare for the transition to a low carbon economy.  For example, at 94%, nearly all companies assign board or senior management responsibility to climate change and three quarters offer incentives for improving climate performance.

Companies are responding to investor needs by improving the quality of the data they report through CDP.  However, notable by their absence in CDP’s analysis are Agricultural Bank of China Ltd, Berkshire Hathaway, and Facebook the three largest by market capitalization companies that have failed to disclose to investors via CDP.