More large corporations than ever before acknowledge they face either commercial risks or opportunities because of climate change, but fewer than half of those companies are taking concrete steps to reduce their own emissions of greenhouse gases, the Carbon Disclosure Project announced this morning... CDP was started by a coalition of activist institutional investors like the California Public Employees' Retirement System [Calpers], but this year...investment houses like Goldman Sachs and Morgan Stanley [joined]... Wal-Mart provided one of the most detailed responses, including that it is responsible for 20.8 million tons of carbon emissions and makes $2 billion in energy purchases each year. "People and the environment are being pushed to the limits," Wal-Mart says in its response. "We view what is happening with our environment as [Hurricane] Katrina in slow motion." The retail giant says its goals are to eventually be supplied by 100 percent renewable energy and to create zero waste, aims that it says "are both ambitious and inspirational" and for which there is as of yet no timetable. [also includes excerpts of responses by Walt Disney, Kellogg; also refers to Boeing, Home Depot, American Express]