> To qualify as a distributed company work must be done primarily online and in a remote-first, remote-friendly fashion. Periodic employee meet-ups or corporate retreats are okay, and having office location(s) is okay, but leadership and corporate decision-making cannot run out of a centralized face-to-face headquarters while some percentage of employees opt-in to working remotely.
Recently, they released a new list of distributed companies for 2020 [1].
[0]: https://www.amursoftware.com/blog/what-are-the-biggest-distr...
[1]: https://www.amursoftware.com/biggest-distributed-companies