WASHINGTON — Fannie Mae took third in an annual ranking of the nation’s 100 best “corporate citizens” by Business Ethics magazine.

Procter & Gamble was first, Hewlett-Packard second, Motorola fourth, and International Business Machines fifth in addressing the needs of “stakeholders.” Business Ethics defines these as groups or communities affected by a company’s activities, or that have risked their financial, social, or human capital in a corporation. (Customers, communities, and employees are all considered stakeholders.)

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