According to The Carbon Trust – it’s the United Kingdom.
In addition to the distinction of being the source of Shakespeare, the Industrial Revolution, and teeth that cry out for a capable dentist, the UK’s corporations also spend the most on sustainability and are the most likely to have a program with specific targets and reporting practices in place. They’re also the most likely to see the business case for corporate sustainability, particularly in the areas of water management, carbon emissions and waste management.
The chance that an average UK business has a sustainability program in place is 87%, compared to that of the US’ 77%. China and South Korea are holding at a dignified 65% and 67% respectively. Brazil’s sucking wind down at 49%.
Apparently our Brazilian camaradas only like Green in their FLAG.
(actually the 51% they say they can’t afford to implement one, which makes me feel bad for making fun 
)
Happy Friday!
Learn more about this topic + immerse yourself in some more infographics with the Full Study on the Carbon Trust.
thegreenbull 
There’s definately a great deal to learn about this issue.
I really like all the points you have made.