To determine this list, we relied on answers to The 2009 DiversityInc Top 50 Companies for Diversity survey, specifically: questions on having active recruitment programs for people with disabilities; having a strong employee-resource group for people with disabilities; and having certain work/life benefits, such as flex time, telecommuting, caregiver assistance, and leaves of absence. We also looked at the web sites of the companies to see what content/images they have about people with disabilities. [Top ten in order: IBM, Ernst & Young, Cisco Systems, Procter & Gamble, Kaiser Permanente, SC Johnson, Aetna, Starwood Hotels & Resorts Worldwide, Sodexo, KPMG]