Research carried out by Trucost on behalf of the Environment Agency showed that 84 of the first 100 FTSE listed companies to report as required under the EU's Account Modernisation Directive business review did not disclose their environmental performance...67 percent of companies [mention waste in their reporting]...Climate change and energy use were mentioned by 61 percent...and water by 38 percent...Five companies report on all environmental issues in quantitative terms, these were Emap PLC, Johnson Matthey PLC, Invensys PLC, Scottish Power PLC and Scottish and Southern Energy PLC.