Stackoverflow includes the famous Joel Spolsky 12-steps-to-better-code list to its job ads (https://www.joelonsoftware.com/2000/08/09/the-joel-test-12-s...). I think it needs an update after 17-years.
This blog post might be something in that direction. I usually do a similar evaluation when I decide if whether to recruit for a company. (Content marketing: I am programmer and now I source, assess and hire engineers for tech firms and startups in Zurich, Switzerland - see https://www.coderfit.com, and https://medium.com/@iwaninzurich/eight-reasons-why-i-moved-t...)
It is rather challenging as different things carry different weight to different people and there is also the thing that what is good for a big company, or high-growth startup might not make sense for a web agency that will stay below 20 people forever.
Nevertheless, I'd be super happy to brainstorm with like-minded people about what makes a company good from an engineering perspective.