A report by the World Economic Forum and the Boston Consulting Group (http://reports.weforum.org/new-sustainability-champions/#view/new-sustainability-champions/case-studies/florida-ice-farm/) describes efforts by Floria Ice & Farm, a Pepsi bottler in Costa Rica that links 60 % of CEO pay to the triple bottom line. The impact is to become water neutral by 2012 (offsetting its reduced water usage with efforts to grow the water supply), carbon neutrality by 2017 (using biogas generation, changes to fleet and reforestration) and getting solid waster down to 0.2% and recycle rate of cans to 40 %. Does the success of this company illustrate the incentive impact of tailoring CEO pay to sustainability success ? Did the Costa Rica location make it easier for this company to  attain this success ? Given the significant success in emerging markets, are sustainability efforts easier in resource constrained environments with low labor costs ?