Variables considered by Business Ethics in coming up with its list of 100 best corporate citizens?
I found some information that should assist you with your question:
How the List Is Put Together
The methodology behind the corporate citizenship rankings
By Samuel P. Graves, Sandra Waddock, and Marjorie Kelly
The aim of this listing is to identify firms that excel at serving a variety of stakeholders well. For 2004, the 100 Best Corporate Citizens list marks its fifth anniversary. Over those five years, KLD Research & Analytics in Boston has been the consistent source of our social data, while our methodology has evolved slightly. Initially, the list was drawn from 650 firms used in the socially screened Domini Index: the S&P 500, plus 150 other firms selected for ...