For the second consecutive year, only three insurers were included in Fortune’s “100 Best Companies to Work For.”

Insurers selected for the list include USAA, ranked number 17 and up from number 40 in 2013; Allianz Life Insurance Co. of North America, ranked number 47 and up from number 59 last year; and Aflac Inc., which has made the list for 16 consecutive years, ranked number 58, up from number 84 last year.

Fortune and the Great Place to Work Institute worked together to conduct what they said is “the most extensive employee survey in corporate America.”

This year, 257 firms participated in the survey, and more than 252,000 employees at those companies responded to a survey created by the Great Place to Work Institute, a research and consulting firm operating in 45 countries.

The institute's Trust Index survey, which is sent to a random sample of employees from each company, accounts for two-thirds of a company's score and questions their attitudes about management's credibility, job satisfaction and camaraderie.

The institute's Culture Audit includes detailed questions about pay and benefit programs and a series of open-ended questions about hiring practices, methods of internal communication, training, recognition programs, and diversity efforts, accounts for the remaining third. If news that could significantly damage employees' faith in management comes out after evaluations are completed, the institute may exclude it from the list.

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