NEW YORK CITY, N.Y. — i>Corporate Responsibility Officer magazine has announced the top 100 companies for social and environmental practices, and for the second year running, the Waterbury, Vt.-based Green Mountain Coffee Roasters has been named Best Corporate Citizen for 2007.

CRO magazine will publish the full list of the "100 Best Corporate Citizens" in the United States in its January-February 2007 issue. The closely watched survey has gained national recognition as an indicator of best practices in the area of corporate responsibility.

Green Mountain Coffee Roasters' first place finish marks the first time in the history of the "100 Best" that a company has ranked first in two consecutive years. Green Mountain has been among the top 10 companies on the list for five years running.

Now in its 8th year, the "100 Best Corporate Citizens" list identifies companies that excel at serving a variety of stakeholders well. The list is drawn from more than 1,100 of the largest U.S. publicly traded companies and is largely based on the environmental, social, and governance research of KLD Research & Analytics.

Rounding out this year's top ten are Advanced Micro Devices, Nike, Motorola, Intel, International Business Machines, Agilent Technologies, The Timberland Company, Starbucks Coffee Company and General Mills.

The 100 Best Corporate Citizens list was developed by Business Ethics magazine, which was incorporated last year into The CRO, a premier membership organization for Corporate Responsibility Officers. In addition to its flagship publication, CRO magazine, The CRO offers members a variety of multimedia content including annual conferences, webinars, e-newsletters and original online material.

Not surprisingly, the environment was front and center for many of this year's 100 Best, with an increasing corporate focus on using sustainable materials and on tackling climate change. Among the top 10 companies, eight are members of the U.S. EPA's Green Power Partnership. These are businesses with a commitment to use green power for at least some portion of their electricity needs. Four of the top 10 are EPA Climate Leaders, who work with the government devising strategies to address global warming.

This year's list included 24 newcomers, with the highest-ranked being office furnishings company Steelcase Inc. (No. 17), of Grand Rapids, Mich., the creator of the Think chair, an office chair made out of 44 percent recyclable material, and designed to be fully recycled when no longer needed. Steelcase's leadership in environmental design is one reason for making the list, but the company also is recognized for charitable giving and support for education.

Demonstrating a long-term commitment to corporate responsibility practice are the 11 companies on the list since it was started eight years ago: Intel, Timberland, Starbucks, Herman Miller, Cisco, Pitney Bowes, Southwest Airlines, Cummins, Ecolab, Brady Corp. and St. Paul Travelers.

"The 100 Best distinguish themselves from their peers at other large public companies by embracing higher standards--combining strong financial performance with responsible practices on environmental and social issues," said Michael Connor, Publisher and Editor of CRO magazine. "We salute the 100 Best for their leadership roles in the field of corporate responsibility."

The 100 Best Corporate Citizens list uses data from Socrates, an online database of environmental, social and governance research created by KLD Research & Analytics, an independent research firm serving investment management professionals, to put a numerical rating on companies' service to various stakeholders.

The companies considered for the list include U.S. firms in the Russell 1000, the S&P 500, and the Domini 400 Social Index. These firms are ranked on service in eight stakeholder categories: shareholders, community, governance, diversity, employees, environment, human rights, and product. The shareholder score is based on three-year average total return (stock appreciation plus dividends) through year-end 2006. The environmental, social and governance scores are KLD's assessment of each company's strengths and concerns demonstrated in each category.

The full list of the 100 Best Corporate Citizens is available for download from the CRO website.