Large organisations are taking the lead when it comes to implementing flexible working practices, such as allowing staff to operate from home, according to a new study.

Research commissioned by Citrix Online shows that while more than three quarters (76 per cent) of large firms give their staff the chance to work from home, the figure falls to 40 per cent for small to medium-sized businesses (SMBs).

And with only 43 per cent of SMBs having the technical capability to utilise home-based operatives, Citrix suggests that many small firms are "simply paying lip service" to the idea of introducing flexible working practices.

"SMBs, who often have greater operational flexibility than their corporate competitors, are failing to seize the opportunity offered by flexible working," said Simon Presswell, managing director of Citrix Online’s European activities.

"Given the importance of flexible working practices in attracting and retaining the best talent, SMBs are in danger of missing out on the most skilled professionals," he added.

The Chartered Institute of Personnel and Development recently called on SMBs in the UK to bring in flexible operating practices as a way of tackling workplace stress.