Allianz and Aflac were found to be the two insurance companies to crack The Ethisphere Institute's "World's Most Ethical Companies" list, according to a research think-tank.

The Ethisphere Institute describes itself as a "think-tank dedicated to the research and promotion of profitable best practices in governance, business ethics, compliance and corporate social responsibility."

The institute said its process to determine the most ethical companies "included reviewing the companies' codes of ethics, litigation and regulatory infraction histories; evaluating the investment in innovation and sustainable business practices; looking at activities designed to improve corporate citizenship; studying nominations from senior executives, industry peers, suppliers and customers; and working with consumer action groups for feedback." Questionnaires of the companies were also conducted.

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