A study by Orange found companies in Sheffield came out on top in terms with 32 per cent of its organisations there offering flexible working.
At the same time, Brighton and Liverpool had the fewest companies in the UK with 15 per cent.
Commenting on the survey, an Orange spokesperson said it is "great" that more than half the UK working population is able to take advantage of such practices.
"But the fact that over 35 per cent of employers have yet to consider it is surprising, particularly when the benefits are well acknowledged."
Brendan Barber, general secretary at the TUC, said the practice has taken on a new role during the economic downturn as – although the work-life balance is important – it is also a great way for businesses to cut costs and improve efficiency, while making staff happier.
