Half of S&P 100 Companies Published Sustainability Reports in 2007 Over a third of the companies found on the S&P 100 are using the Global Reporting Initiative’s (GRI) sustainability reporting guidelines finds the third annual report from the Sustainable Investment Research Analyst Network (SIRAN), a working group of the Social Investment Forum (SIF). The 2008 S&P 100 Sustainability Report Comparison demonstrates a huge leap in S&P 100 companies reporting on their sustainability labors. SIRAN reports 86% of the companies have corporate sustainability (CSR) websites, up from 58% in the middle of 2005.