Marks and Spencer is top of the FTSE 100 carbon ranking for the second year in a row.

This is the third year that Carbon Clear has produced the league, examining the extent and depth of FTSE 100 companies’ carbon measurement and reporting practices.

The top performers were Marks and Spencer, BT Group, National Grid, Aviva, Unilever, Reed Elsevier, TUI Travel, Sainsbury’s, BSkyB, British Land, Barclays, Whitbread and HSBC. The supermarket sector scored the highest average scores, with transport and logistics scoring the lowest.

The 2013 research found that although many businesses continue to take carbon management seriously, there is still work to be done. For example, only 52 companies in the FTSE 100 include their carbon footprint in their annual report. This is especially significant in light of regulations which came into effect this week requiring approximately 1,000 UK listed companies to include global greenhouse gas emissions in their annual report.

Mark Chadwick, chief executive of Carbon Clear said:
“It’s no secret that Marks and Spencer has a well-developed carbon management programme, but it’s a real achievement that the company continues to innovate and be a best practice leader for a second year. The fact that a carbon footprint must now be included in the annual reports of publicly listed companies reminds us of the continued importance of a successful carbon programme. Companies will not be able to hide poor disclosure performance and we believe that the best practice identified through our research signposts the way to better reporting.”

The full report can be accessed here.