The latter is given more weight; two-thirds of the total score comes from employee responses to a 57-question survey, which goes to a minimum of 400 randomly selected employees from each company.
It asks about things such as attitudes towards management, job satisfaction, and camaraderie within the organization.
The remaining one- third of the score is based on an evaluation of each company's demographic makeup, pay and benefits programs, and culture.
Companies are scored in four areas: credibility (communication to employees), respect (opportunities and benefits), fairness (compensation, diversity), and pride/camaraderie (philanthropy, celebrations).
Companies must be at least seven years old and must have at least 1,000 employees to be eligible for the list.
Based in Beaverton, Oregon NIKE Inc is the world's leading designer, marketer and distributor of authentic athletic footwear, apparel, equipment and accessories for a wide variety of sports and fitness activities.