FAQs

Click here to download the 100 Best Corporate Citizens ranking methodology for 2026, including a review of changes from last year, the complete list of factors considered, and an outline explaining how we process the ranking.

3BL creates the methodology based on the latest developments in corporate sustainability and non-financial disclosure, extensive feedback from corporate and NGO stakeholders, and guidance from our data partner ISS-Corporate. Our goal is to ensure the methodology advances corporate transparency and sustainability performance each year using factors relevant to all industries.

The 2026 ranking methodology includes seven pillars and 221 factors that measure a company’s performance and transparency in a specific area. While we provide the weight of each pillar, we do not disclose the weight of each factor so that the ranking methodology cannot be replicated or reverse engineered.

3BL builds its custom methodology with factors carefully selected from ISS STOXX’s E&S QualityScore. The intent is to reduce the administrative burden on companies to verify data and information for the 100 Best Corporate Citizens ranking since they are already doing so for the E&S QualityScore.

We welcome feedback on our methodology on an ongoing basis. Please complete the contact form at the bottom of the website.

For information on licensing the 100 Best Corporate Citizens logo and other promotional opportunities, please email: 100best@3bl.com.

No. All companies in the Russell 1,000 Index, the 1,000 largest publicly-traded companies in the U.S. equity market, are researched and ranked as part of the 100 Best Corporate Citizens. 3BL data partner ISS-Corporate processes the ranking based on the data researched by ISS STOXX using only publicly available data and information. Tobacco companies are excluded from the ranking.

No. All Russell 1,000 companies (except tobacco companies) are researched and ranked at no cost. Russell 1,000 companies can also verify data and information collected at no cost by logging into ISS-Corporate’s Compass platform. To request complimentary online access to Compass and add users for data verification, you may email contactus@iss-corporate.com.

The 2026 methodology consists of seven pillars containing 221 factors. While we provide the weight of each pillar, we do not disclose the weight of each factor so that the ranking methodology cannot be replicated or reverse engineered.

Factors look for specific types of non-financial disclosures including: data, management approach, performance, policies and codes, strategy and targets. Factors used to determine the ranking must be applicable and relevant to the majority of Russell 1,000 Index companies to enable a fair comparison.

To view the specific factors within each pillar, click here to view the 2026 methodology.

Yes. Many factors across our Employees and Governance pillars directly address diversity, equity and inclusion. To see the specific factors, download the 2026 methodology.

Yes. The 100 Best Corporate Citizens Ranking measures both disclosure of key climate metrics and a company’s engagement on climate policy.

We work with subject matter experts at InfluenceMap to screen companies to identify whether or not their lobbying is supportive or oppositional to Paris Agreement-aligned policy benchmarks. Companies determined to have positive lobbying positions will receive a five-point bonus to their final score, while those who intensely lobby counter to Paris Agreement-aligned policy will have 10 points deducted from their score.

InfluenceMap welcomes engagement with corporations. Engagement can involve explanation of their methodology in more detail, how InfluenceMap assesses a company and your contributions of information you think InfluenceMap may have missed. Email info@influencemap.org to connect.

View the 2026 methodology.

Companies in the Russell 1,000 Index are divided into 24 industry groups for the 100 Best Corporate Citizens ranking:

Automobiles & Components; Banks; Capital Goods; Commercial & Professional Services; Consumer Durables & Apparel; Consumer Services; Diversified Financials; Energy; Food & Staples Retailing; Food & Beverage; Healthcare Equipment & Services; Household & Personal Products; Insurance; Materials; Media & Entertainment; Pharmaceuticals, Biotechnology & Life Sciences; Real Estate; Retailing; Semiconductor & Semiconductor Equipment; Software & Services; Technology Hardware & Equipment; Telecommunication Services; Transportation; Utilities.

Calculating the Ranking

Three types of factors are used in the ranking, examples include:

1. Disclosure: Does the company’s climate change disclosure specifically address climate change risks?

2. Policy: Does the company indicate it applies the same human rights policy standards to suppliers and vendors?

3. Performance: Does the company’s climate change disclosure specifically address climate change performance?

Data and information takes three forms to process the ranking:

1. Binary: ‘True’ counts as a positive value; ‘False’ and ‘Black/Not Provided’ count as neutral weight.

2. Numeric: Numeric values compare to all other company numeric values to generate a ranking; Non-reporters rank worse than the worst numerical respondent in any factor.

3. Qualitative: ‘Full credit’ for robust disclosures; ‘Partial credit’ for insufficient disclosures; ‘Blank / Not Provided’ rank worse than the worst ‘Partial Credit’ respondent.

Processing the Ranking

1. Weight each individual factor within a pillar. Some factors have higher relative weights.

2. Calculate the underlying score for each pillar, then rank the full Russell 1,000 within that pillar in ascending order (1 is the best ranking).

3. Apply the pillar weightings to generate an overall weighted average ranking for each company. The higher the weighted average, the better a company’s ranking.

4. When several company scores tie, there is a gap between that score and the next closest score. For example, if two companies tie for the top rank, the company or companies that earned a second-place rank will place third. Second place is removed for the tie-gap, so third is the next available rank after the tie-gap.

5. The controversy screen (part of the Overall Performance Adjusters pillar) is applied. If ​​ISS STOXX identifies a ‘Severe’ controversy, the company is penalized 10 points on its final, overall weighted score. If it identifies a ‘Very Severe’ controversy, the company is penalized 100 points on its final, overall weighted score. Controversy penalties are not publicly disclosed in the final ranking.

6. The lobbying screen is applied. Our partners at InfluenceMap will measure the intensity of company lobbying and whether this lobbying is supportive or oppositional to Paris Climate Agreement-aligned policy benchmarks.

• Companies with high lobbying intensity and oppositional lobbying will receive a “red flag” and will be penalized 10 points on their final, overall weighted scores. The “red flag” and subsequent penalty are not publicly disclosed in the ranking.
• Companies determined to be using their influence and lobbying efforts with high intensity to support Paris Climate Agreement-aligned policies will receive a “green flag” and will have five points added to their final overall weighted score.

The 100 Best Corporate Citizens ranking uses data publicly reported in the past 12 months.

Companies can verify their data on ISS-Corporate’s Compass platform until July 17, 2026. No new data will be considered after this date. The ranking will be announced in Fall 2026.

Yes. The 100 Best Corporate Citizens ranking was first published in 1999 in Business Ethics Magazine and then by Corporate Responsibility Magazine from 2007 to 2019. In 2017, 3BL acquired Corporate Responsibility Magazine. In 2019, 3BL made the difficult decision to retire the Corporate Responsibility Magazine print and digital publication but to continue the 100 Best Corporate Citizens ranking.

Companies can verify data and information researched by ISS STOXX at any time during the year. The deadline to verify data and information used for the 100 Best Corporate Citizens of 2026 ranking is July 17, 2026. Data and information used for the 100 Best Corporate Citizens must be publicly available through websites, reports, policies, and other publicly available documents.

New source material must be submitted for review no later than July 17, 2026, to be considered for this year’s ranking.

ISS-Corporate and ISS STOXX are happy to receive any reports or data you wish to send. However, they will have already reviewed your corporate responsibility, ESG or sustainability report as part of their research process. The information you can verify includes data and management approaches found on your corporate website, in SEC documents, or in your company’s CR or sustainability reports.

New source material must be submitted for review no later than July 17, 2026, to be considered.

No. All Russell 1,000 Index companies (except tobacco companies) are evaluated for the 100 Best Corporate Citizens ranking. Russell 1,000 Index companies are the 1,000 largest publicly-traded companies in the U.S. equity market.

3BL’s 100 Best Corporate Citizens ranks the Russell 1,000 Index, excluding tobacco companies. Russell 1,000 companies are the 1,000 largest publicly-traded companies in the U.S. equity market.

Privately-held and non-U.S. companies are not part of our research scope. Enterprise companies are considered for the ranking, but not brands (e.g. Kimberly-Clark Corporation is considered for the ranking but not Huggies, one of its brands).

ISS STOXX researches publicly available disclosures, policies and performance on environmental, social, corporate governance and stakeholder engagement topics. This data is collected using industry-standard research methodologies and is primarily sourced from online information made available by companies through primary corporate websites, reports (e.g. 10-K reports and annual sustainability or CR reports), statements and policies. Public websites of subsidiary companies and brands are not considered for the ranking.

To supplement corporate data, information is also retrieved from reliable third parties, including GRI (Global Reporting Initiative), U.N. Global Compact, SBTi (the Science-Based Targets initiative), and select NGOs, government agencies and professional organizations.

ISS-Corporate is the investment research and advisory arm of Institutional Shareholder Services Inc. (ISS) that provides data and analytics to corporations. ISS-Corporate data is used to support the 100 Best Corporate Citizens ranking, Deutsche Bank Private Wealth Management, Eaton Vance and others.

ISS-Corporate applies its sustainability research to solutions that allow investment managers to screen, rate and rank companies based on criteria defined by the user. In turn, this data is applied by investment professionals to evaluate opportunities, identify risks and comply with a broad range of investment guidelines and client concerns.

Data verification is done through ISS-Corporate’s Compass platform.

There is no cost to verify data with ISS-Corporate for the ranking. To request complimentary online access to Compass and add users for data verification, you may email contactus@iss-corporate.com.

There are factors used for the 100 Best Corporate Citizens ranking methodology that cannot be verified because the data source is a third party (e.g., data from the U.N. Global Compact or CDP) or ISS STOXX conducts the research but the factor is not yet part of the E&S QualityScore. In the ranking methodology, these factors are marked “N/A” in the “ISS STOXX Factor ID” column.

Using the Compass platform,

a company can review the data collected by ISS-Corporate, submit any necessary corrections, and offer supporting links to publicly available information. This process is free and available online. ISS-Corporate will review your request and make any changes that are consistent with its methodology.

Contact contactus@iss-corporate.com to request access to your data verification platform or additional company logins. Please note: ISS-Corporate may contact your company to clarify verification comments.

After you review the data collected, all submissions are made through the ISS-Corporate Compass online data verification platform. Please contact contactus@iss-corporate.com to request access to this platform or additional company logins.

ISS-Corporate and ISS STOXX are happy to receive any reports or data you wish to send. However, they will have already reviewed your corporate responsibility or sustainability report as part of their research process. The information you can verify includes data and management approaches found on your corporate website, in SEC documents, or in your company’s CR or sustainability reports.

New source material must be submitted for review no later than July 17, 2026, to be considered for the 100 Best Corporate Citizens.

Researchers and academics are welcome to analyze the 100 Best Corporate Citizens ranking, but we do not provide the complete Russell 1,000 ranking. Visit Past Rankings to download 100 Best rankings dating back to 2009.

Please complete the contact form at the bottom of this website to submit questions and feedback.