To be on the list, companies must be at least 50% owned by an ESOP or other qualified plan or by one or more other kinds of plans in which at least 50% of full-time employees are eligible to participate. Employment includes all full- and part-time employees in the U.S. and worldwide. In 2015, the top 100 employee-owned companies employ more than 626,000 people.
Read more at NCEO
Learn more at SEC.gov: ESOPs Act Now