Instead of linking pay with performance, clearer disclosure has simply raised the benchmark for all executive salaries.

FORBES: I'll pay yours if you'll pay mine

It will develop key performance indicators for disclosure in the Form 10-K. Bloomberg is an early supporter of SASB and it will collaborate in developing the Materiality Map.

FORBES: Green Accounting: A Greener Bottom Line?

To determine the 2013 ranking, Corporate Knights trimmed down an initial list of 4, 000 publicly traded companies to 350, based on financial performance, sustainability disclosure practices, and other criteria.

FORBES: The World's Most Sustainable Companies