The "Fortune 100 Best Companies" is an annual list published by Fortune magazine that ranks the top 100 companies to work for in the United States. The rankings are based on employee feedback, company culture, and various workplace benefits, including compensation, work-life balance, and opportunities for growth. To be considered for the list, companies must meet specific criteria, including a minimum number of employees and a commitment to employee satisfaction. The evaluation process involves surveys and assessments that gauge employee experiences and perceptions, making it a valuable resource for job seekers looking for great workplaces.