The best corporate citizens for 2008 include pharmaceutical and computing companies, according to a list compiled by Corporate Responsibility Officer magazine.

The list, which considers how companies treat their employees, the planet, and shareholders, even includes an energy company in the top 10.

Pharmaceutical company Bristol Myers-Squibb, received the top honor, while competitors Merck and Abbott Laboratories also cracked the top 10. The computing industry is represented by IBM, Cisco, and Hewlett-Packard, and power producer Entergy came in at number 10.

The CRO rating system weights environment/climate change as 36 percent of the overall rating, while people factors (human rights, philanthropy and employee relations) are weighted more heavily at 44 percent.

Hewlett-Packard rated head and shoulders about the rest in environmental responsibility and human rights, but its poor showing in philanthropy prevented it from attaining the top spot.

ExxonMobil, a whipping boy for its record-breaking profits and environmental impact, landed at number 11 because of fiduciary responsibility and human rights.

The top 50 included a surprising 7 companies who make their money largely from burning coal or selling petroleum products, which might lead some folks to question the weighting system.

According to CRO, only three companies have made the list during the entire 10 years: Intel, Cisco and Starbucks.