That's according to a study by accountants KPMG, which found nine out 10 businesses surveyed felt they had a responsibility to tackle the issue but 37% said they didn't have the time, money or manpower to do so, the Liverpool Daily Post reported.

But KPMG said there was a misconception that businesses should be doing something on a large scale when there were small measures which could make a big difference, such as improving energy efficiency.