Fortune magazine has a penchant for compiling lists. In the States, and in much of the rest of the world, the label "Fortune 500" is taken as a guarantee of a company's quality and stability.

Now the editors have assembled their latest list - the 100 best companies to work for in America. The consistent theme running through every one of these companies is a big commitment to delivering perks and workplace amenities.

Fortune's top 100 encompasses not just shining stars in IT and financial services. There are quite a few from retailing, manufacturing and distribution, as well. More than half are plc's, and it becomes clear amongst these that companies which do well by their employees also tend to do well by their shareholders. Listed companies consistently out-perform others that didn't make it onto the list.

The perks on offer cover a wide spectrum, but generally include:

• flexible work schedules
• on-site childcare
• training programmes, and
• tuition reimbursement.

In addition, the majority of the plc's offer share options to all of their employees.

The American labour market, especially for skilled and professional staff, is very tight, and competition for good people is forcing companies to be more creative - and more generous. Even if the economy slows down, Fortune's researchers argue, many of these practices will remain in place, since the top companies recognise that what puts them ahead of the competition is the quality of their workforce.

Elliott Chase