There isn't. You can try sensing the incoming light with some kind of transparent light sensor matrix, like MIT's BiDi screen [1], which enables mimicking a diffuse reflector (i.e. paper) under ambient lightning, but there's no linear material that will do that.

[1] http://web.media.mit.edu/~mhirsch/bidi/bidiscreen.pdf -- this prototype goes even further and can mimic the illumination of an arbitrary 3D object, actually. Quite amazing.