Over half of the firms in this year’s survey have failed to implement company policy on reducing their corporate carbon footprint.

Not only are these firms lagging behind the government’s drive to tackle climate change in the UK, but the lack of enthusiasm for social responsibility is evident from the fact that just six firms declared they operate a CSR service line.

More firms in the bottom half of the table have been trying to reduce their carbon footprint than last year. Recycling, energy efficiency and sourcing renewable energy were the most popular emission-reduction strategies. Wingrave Yeats has even gone so far as to implement ‘away days dedicated to carbon-negative pursuits’.

Our survey also reveals that the average percentage of female partners in the Top 50 firms is around 12%.Although this is a rise of two percentage points on last year’s figure, female partners still lag way behind their male counterparts.

The shortlist for the Accountancy Age Accountant of the Year Award in 2007 contained four women: Catherine Burnet, Tanya Oliver, Julie Smith and Adele Turner. But the glass ceiling remains very much in place.

Only 15% or less of Big Four partners are female, compared with smaller firms such as Anderson Anderson & Brown, which headed the Top 50 with 27%.Mercer & Hole was second with 22%,and 19% of Armstrong Watson’s workforce are female partners.

The smaller the firm, the greater the proportion of female accounting-qualified staff. Anderson Anderson & Brown led the way:56% of its workforce are qualified women. The average number of qualified women in the Big Four is 18%.

Only a quarter of respondents gave details on ethnicity, and the average percentage of partners with an ethnic background in a firm is 4%.This compares with 5.9% a year earlier, when 30% of firms surveyed responded to the question. Simmonds Gainsford has the highest proportion of ethnic partners with 25%, Haslers has 12%, DTE Group and UHY Hacker Young both have 10%. The Big Four again lag behind in this category.