Do background check companies disclose which company they are conducting the background check on behalf of?

I previously accepted a full-time return offer from a large F100 company (where I interned at this summer) and just received another full-time offer from a different company that aligns more with my interests. Given my stronger interest in the second company, I think that I plan on reneging on the first company (the one I interned at). 

My question is when background check companies call your former employers, do they typically disclose to your former employers which employer they are conducting the background check on behalf of (in this case the second company)? Would my former employer (F100 Co.) disclose that the fact that I reneged on their Full-time offer to the background check company? 

I know that reneging is not the best thing to do but I truly believe that the second opportunity aligns much more closely with my long term career goals. 

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