In terms of company policy, there isn't really a company I like there (I can't pin it down but Steam drives me nuts, I feel like it's grating my brain whenever I use it, which is a lot. Steam always feels like a skinner box in my head, you know it's not good for you but you keep being driven to it for the rewards. It doesn't help that they've been adding literal skinner boxes. I actually prefer Origin because at least Origin doesn't feel the need to constantly remind you that it exists*). CD Projekt, despite me not liking the Witcher, is probably the 'nicest' company there is.
Then the developer I like the most is Obsidian, but they're independent. So then that leaves Sucker Punch and Naughty Dog, both owned by Sony. Combine that with them supporting far out there games like Little Big Planet and Heavy Rain, plus the honest and genuine indie push, I think they win this.
*Even if that's only because EA are incompetent. I really hated it when they announced they were going to try and be more like Valve and offer something to users. I want my digital distribution platform to exist as little as possible, not constantly 'offer' me stuff to try and induce me to buy more of their stuff