Business Green: IBM, Tesco and Dell have taken the gold, solver and bronze positions in a new league tables assessing firms’ response to climate change, released last week by the Ceres coalition of investment firms. The study, authored by analysts RiskMetrics Group, assessed the climate change governance and reporting practices of 63 of the world’s largest consumer-facing multinationals, including firms from across the technology, retail, pharmaceutical and clothing sectors. IBM, Tesco and …