Corporate Responsibility Magazine has announced its 15th annual 100 Best Corporate Citizens List, recognizing the standout performance of public companies across the United States.

The list, which was first published in 1999 by Business Ethics Magazine, documents 298 data points of disclosure and performance measures, harvested from publicly available information, such as websites and sustainability reports, in seven categories: environment, climate change, employee relations, human rights, governance, finance, and philanthropy.

There are 23 companies on the 2014 list that were not on the 2013 list, with 17 companies having been on the list every year since 2008.

Pharmaceutical company Bristol-Myers Squibb topped the list, despite receiving a “yellow card” caution from the magazine due to ongoing mass-tort litigation relating to allegations that toxic chemicals contaminated a company site in New Brunswick, New Jersey and caused personal injuries to residents of the neighbourhoods surrounding the facility.

Johnson & Johnson and Gap Inc. took second and third places respectively, with Microsoft Corporation, Intel Corp. and Walt Disney Co. also featuring in the top 10.

"We're pleased to honour the 100 Best Corporate Citizens for meeting the highest commitment to the programming and transparency necessary to lead the business community in the area of responsible corporate practices," said Bill Hatton, Editor-in-Chief of CR Magazine.

"CR Magazine's 100 Best Corporate Citizens is the only ranking that doesn't rely on self-reporting," said Elliot Clark, CEO of CR Magazine. "Each year, we measure the most transparent companies who report on their responsible practices. We congratulate those honoured on this year's 100 Best Corporate Citizens List for their commitment to corporate responsibility."