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Eleven companies in the American Standard & Poor’s 100 Index issued full sustainability reports for the first time last year, making it a record year for reporting in the US. In all, 49 of the S&P 100 issued sustainability reports during 2005–06, about a sixth more than in the previous year. Companies reporting for the first time included Bank of America, Caterpillar, Cisco, Heinz, Merck and Xerox. The survey, now in its third year, was carried out by KLD Research & Analytics and the Social Investment Research Analysts Network, part of the US Social Investment Forum.