This report, the final output of SEI’s partnership with the 3C (Combat Climate Change) initiative, examines how business engagement with climate change has changed since 2007, including business attitudes towards climate science and policy and business-initiated mitigation and adaptation efforts. The report seeks to capture how companies’ climate-related views and activities have evolved, and tries to map out what companies see as the most important environmental issues for the future. The analysis is based on a survey of 3C members; a review of corporate social responsibility (CSR) reports by Global 500 companies included in the Carbon Disclosure Project’s 2011 Carbon Disclosure Leadership Index; a literature review, and interviews with representatives of selected companies.