There is no single defining rubric for evaluating the CSR of all companies. Various sources will review and compile rankings differently. Since 1999, Corporate Responsibility Magazine has ranked the top 100 Best Corporate Citizens each year among the 1,000 largest U.S. public companies. Rankings are determined based on employee relations, environment impact, human rights, governance, and financial decisions.
In 2022, the top five ranked companies on the list were Owens Corning (OC), PepsiCo (PEP), Apple (AAPL), H.P. (HPQ), and Cisco (CSCO).10