Businesss Ethics magazine has released its annual survey of the "100 Best Corporate Citizens." The closely-watched survey has gained national recognition as an indicator of best practices in the area of corporate social responsibility.

This year's "100 Best" list is led by Cummins, Inc., a Columbus, Ind.-based engine manufacturer cited as a world leader in emissions reductions. Cummins has made the ?00 Best?list every year since its inception six years ago. Green Mountain Coffee Roasters of Waterbury, Vt., was the number-two rated company, hailed as a pioneer in helping struggling coffee growers by paying them fair trade prices.?St. Paul Travelers Companies received the third-best rating, cited for community service.

Five of the top ten companies listed -- Cummins, St. Paul Travelers, Intel Corp., Hewlett-Packard, and Procter & Gamble -- have made the ?00 Best?list every year since its inception six years ago. Two of those companies, Hewlett-Packard and Procter & Gamble, have made the top ten list six years in a row, while St. Paul Travelers has made it for the last five years. Rounding out the top ten this year are Nuveen Investments, Wells Fargo & Co., Novell, Inc., and Xerox Corp.

Changes of note since last year's survey include last year's number-one finisher, Fannie Mae, the government-chartered home mortgage lender that was removed from this year's list due to investigations surrounding accounting irregularities. Returning to the ?00 Best?list after several years? absence is Xerox, having recovered from accounting scandals that led to a fine and settlement with the Securities and Exchange Commission, to be cited once again for excellence in areas such as community and diversity.

What distinguishes the 100 Best Corporate Citizens from their peers is a commitment to higher standards,?said Marjorie Kelly, editor of Business Ethics. The list represents the top ten percent of Russell 1000 firms when it comes to corporate social responsibility -- those that perform to a higher standard in serving a variety of stakeholders with excellence and integrity.?

The 100 Best Corporate Citizens survey is based on a database maintained by KLD Research & Analytics, a Boston-based social research firm. All companies listed on the Russell 1000 Index -- the 1000 largest publicly-traded companies in the United States -- are considered. The KLD data is then statistically analyzed by Sandra Waddock and Samuel Graves of Boston College, and companies receive rankings in eight different categories: total return to stockholders, community, governance, diversity, employees, environment, human rights and product. Each company then receives an overall score based on their scores in the eight different issue areas.

The complete 100 Best Corporate Citizens list has been published in the in Spring 2005 issue of Business Ethics More details regarding the are available on the magazine's Web site.

Many of the companies will be recognized at the upcoming Business Ethics Summit, to be held on April 21 in New York.