WWF is involved in a campaign to increase transparency among 500 of the world's top corporations on their links to greenhouse gas emissions.
The WWF has provided core funding to the Carbon Disclosure Project, which asked 500 leading companies to submit investment-relevant information concerning their greenhouse gas emissions.
The data is to be analysed and compiled into a report over the next few months. It will then be distributed to participating institutional investors, which have estimated assets of £4 trillion between them. WWF believes that companies investing in carbon are not seen as sustainable investors.
WWF's chief executive, Robert Napier, sits on the advisory board of the Carbon Disclosure Project. Earlier this year, Napier received 14 per cent backing from BP shareholders for a resolution calling on the oil giant to assess the risk to shareholder value of drilling in environmentally sensitive areas.
WWF holds around 40 BP shares for campaigning purposes, along with the RSPB and the Joseph Rowntree Charitable Trust.