Climate change is spurring a "worldwide economic and industrial restructuring" as more and more of the world's largest companies seek to confront global warming, an investor survey said on Monday. Even so, some big firms were still doing far too little to identify risks and opportunities from climate change, according to the Carbon Disclosure Project (CDP), representing 315 institutional investors… A record 77 percent of the world's top 500 firms…answered a request for information about their responses to global warming… The CDP also published a first index of firms with what it said were best carbon disclosure practices, including Rio Tinto, Iberdrola, Hewlett Packard or Westpac Banking. Still, it said too many firms failed to reply, such as Apple Computer, Bank of China, Berkshire Hathaway, Gazprom or Philips Electronics.