Ceres
ORG
Ceres
There are two conclusions from ''Corporate Governance and Climate Change: Making the Connection,'' a report that Ceres, a coalition of investors and environmentalists, expects will influence investment decisions. The report, released yesterday, scored 100 global corporations, 74 of them based in the United States, on their strategies for curbing greenhouse gases. It evaluated companies on their board oversight, management performance, public disclosure, greenhouse gas emissions, accounting and strategic planning.