Bayer and Nestle are the first companies ever to receive a perfect CDP score for disclosure and performance. Topping the 2012 CDP list, the success of these two companies demonstrates the growing commitment of major companies to sustainability and the growing pressure for increased transparency.  And transparency is becoming a major driver of market outperformance. As the threats of climate change become more apparent, companies that strive to understand the risks and disclose performance tend to fare better in the market place than their competition. For these two companies, becoming global industry leaders in climate strategy has paid off, supporting the notion that sustainability performance and transparency have become major platforms for competitive advantage and building share value.