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Note: This story was updated to include a response from Karl Sandstrom. A growing number of U.S. companies are putting restrictions on political contributions and are voluntarily disclosing corporate political spending, according to a new study by the nonpartisan Center for Political Accountability and the Wharton School’s Zicklin Center for Business Ethics Research at the University of Pennsylvania. Based on key indicators, the report released Friday ranks the top 10 S&P 100 companies for their political transparency and accountability. The top companies were:

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