what is the difference between fortune 100 and fortune 100 best companies to work for 
the fortune 500 ranks the highest revenue generating companies in the united states each year by contrast the fortune 100 best companies to work for are ranked according to a survey of employees who are asked about topics including trust in their organization reaching their potential and the effectiveness of leaders among other variables to be eligible companies must employ at least 1 000 employees and government agencies are not applicable 5the bottom linethe fortune 100 comprises the top 100 companies in the broader fortune 500 list a ranking of american companies by annual revenue to appear on this list is a feather in the cap of a company and moving up in the ranks is often seen as a positive sign of growth many of the companies on the fortune 100 also appear in the s p 500 index 