The greenhouse gas (GHG) indicators on this page were developed by Trucost Plc, the environmental research organization with offices in London, New York and Boston. One indicator shows whether a company publicly discloses its GHG emissions; the other shows how high or low a company's GHG emissions are relative to other companies in its sector. For companies that do not disclose GHG emissions, Trucost estimates their emissions based on its research and methodology.

ICCR — which has been using environmental, social and governance criteria to evaluate the performance of publicly traded corporations for nearly four decades — is making these two Trucost GHG indicators available to the public for each of the companies that received a shareowner proposal from our membership for inclusion on the 2009 proxy statement. The proposals (resolutions) cover a wide range of issues, not only climate change, and they were filed with companies in all sectors of the economy.

We believe that every company has an obligation to reduce its GHG emissions and the risk they pose to investors, society and the Creation. By publishing the Trucost indicators we hope to:

• Increase awareness among institutional and individual investors of climate risk in their portfolios;
• Identify companies that are "best in sector" and the available options for investors to reduce their carbon exposure without changing sector diversification strategies;
• Provide an empirical basis for assessing corporate efforts to reduce climate risk and to end "greenwashing" about global warming;
• Spur greater transparency from corporations about their GHG footprint and what they are doing to reduce climate risk and to enhance investor value by becoming cleaner and greener;
• Generate pressure on companies from investors, consumers and policy makers to reduce GHG emissions.

Additional information is provided in a database available to ICCR Members and Associates.

Trucost Plc is a world-leading environmental research organization which helps companies and investors understand the environmental impacts of business activities. Trucost provides data and analysis on company emissions and natural resource usage in financial as well as quantity terms to help investors, fund managers and analysts understand how environmental issues could affect companies' future earnings.

Institutional investors use the information to assess the carbon or environmental footprints of their portfolios, to identify differences in performance, to address environmental risks and create structured products with lower carbon or environmental impacts.

Trucost tracks data on the environmental impacts and disclosures of over 4,500 companies and has the world's largest record of greenhouse gas emissions. Coverage includes the FTSE All-Share, S&P 500, Russell 1000, Nikkei 225, DJ STOXX 600, MSCI World Developed, MSCI Europe, MSCI Asia ex-Japan and ASX 200 indices. For further information please visit www.trucost.com

Trucost has developed a unique approach to measuring the environmental performance of companies of any size, geography or industry sector, with the support of an International  Advisory Panel of leading academics in the fields of economics and the environment.

Trucost has generated environmental impact profiles for over 464 different business activities. Trucost uses these profiles, along with financial and segmental analysis, to produce an estimate of a company's direct impacts. An input-output model is used to quantify the indirect impacts that a company has. Trucost then searches for any public disclosures that have been made by the company and incorporates them. Once the quantity profile has been calculated, an external cost is applied to each resource and emission to generate the external cost profile.

Once the analysis has been completed, a verification sheet is sent to the company for feedback. Feedback is analysed and relevant additional data is incorporated, with Trucost monitoring any new environmental disclosures from the company. Reports are updated annually as a minimum.