NEW YORK: Bristol-Myers Squibb, IBM and Microsoft are the major US companies with the best corporate responsibility credentials, according to a new report.

CR Magazine, the industry title, the Corporate Responsibility Officers Association, the trade body, and IW Financial, the insights provider, assessed 1,000 organisations in areas from countering climate change to overall governance and philanthropy.

Bristol-Myers Squibb, the pharma firm, led with 52 points, on a scale where lower figures equalled a better performance. The company scored particularly well in terms of governance and sustainability.

"At Bristol-Myers Squibb, corporate responsibility is an integral part of how we do business every day," Susan Voigt, VP, environment, health, safety and sustainability at Bristol-Myers Squibb.

"We have committed in writing to operate with high standards of ethical behavior and to promote conscientious citizenship that improves health and promotes economic, social and environmental sustainability."

IBM, the services group, claimed second place on 55.7 points, and headed the field for its eco-friendly activities. It has also been in the top five for four successive years.

"This says that IBM is a company that believes strongly in its values and lives them every day," said Stanley Litow, IBM's VP for corporate citizenship and corporate affairs. "As a 100-year-old company, we know this can't be judged totally based on one year's performance."

Microsoft, the IT specialist, occupied third with 69.2 points, ahead of Intel, the microchip manufacturer, with 69.8 points, and Johnson Controls, the industrial and technology conglomerate, on 70 points.

Also featuring prominently on the rankings were Accenture, the consultancy, on 73.9 points, Campbell Soup, the food group, on 76.5 points, and Nike, the sportswear giant, on 80.2 points.

"Campbell continues to make progress advancing our commitment to corporate social responsibility and sustainability," said Dave Stangis, Campbell's VP, public affairs and corporate responsibility. "We have made these initiatives an integral aspect of how we work together."

Overall, 21 firms have been represented in the rankings for five years in a row, while Intel, Starbucks, the coffee house chain, and Cisco, the communications specialist, have appeared for each of the last 13 years.

But Exxon Mobil, the energy group, and Allergan, the pharmaceutical company, were both given a "red card" and excluded from the 2012 charts due to on-going legal action covering activities linked to corporate responsibility.

Data sourced from CR Magazine/Forbes; additional content by Warc staff