Wow, a very broad question! Its really hard to pinpoint how to answer this because there are so many variables. It depends on many factors on what a person thinks is the best industry. Which ones do they weight more? What positions are we comparing? What kind of work is more "impactful"? How do you define "benefits" (social good or self-being etc.)?
I think the first question to ask is what industry do I want to work in. After that, what are the things I value the most and then to rank those companies. For example, the petroleum industry is really well paying but if I want more work / life balance, I would weigh a more laid back company more.
Fortune publishes a list of best companies to work for every year:
But its really arbitrary. Some people hate large companies because there is too much bureaucracy and politics. People in charge might not be the most qualified to run their position and are just there because they have been there longer or have a friend that's a big boss.
I hope that kind of pivots your question better! If you had a specific industry, that would help me answer your question better.