United Parcel Service Inc. and Aflac Inc. have made the 2011 World’s Most Ethical Companies list published by Ethisphere Institute. The companies are only ones from Georgia on the list of 110 companies that “demonstrate real and sustained ethical leadership within their industries, putting into real business practice the Institute’s credo of ‘Good. Smart. Business. Profit,’” Ethisphere said. According to Ethisphere, Columbus, Ga.-based Aflac (NYSE: AFL) got on the list by “implementing upright business practices and initiatives that are instrumental to the company's success, that benefit the community, and that raise the bar for ethical standards within the industry,” Aflac said. "As companies strive to maintain a competitive advantage, good ethics translates into better business, and better business means better bottom lines,” said Alex Brigham, executive director of the Ethisphere Institute, in a statement. “Aflac recognizes the important role that principled practices play in brand reputation, which ultimately is the most valuable asset for a corporation. Each year, the competition gets more intense for the World's Most Ethical Companies and this year was no exception, with a record number of organizations vying for this distinguished honor." Seriously?