Capita and Centrica have topped Radley Yeldar’s study of annual reports and online annual reports respectively.

Centrica also came in at the head of sustainability reports, whilst Tullow Oil is the only company to have achieved a Top 10 ranking across all three categories.

The study, How Does It Stack Up?, is conducted annually by the corporate communications agency Radley Yeldar. It assesses corporate reporting in the FTSE100.

Clive Bidwell, head of corporate reporting at Radley Yeldar, comments: “Many in the FTSE100 have a lot to do in reporting on their business models. It’s the weakest area of reporting – and an area of focus for the Financial Reporting Review Panel.”

The Top 10s are as follows:

Top 10 – Annual reports

1     Capita
2     BAE Systems
3     Anglo American
4     Land Securities Group
5=   Marks & Spencer Group
5=   Xstrata
7     Astra Zeneca
8     3i Group
9     Man Group
10   Tullow Oil

Top 10 – Online annual reports

1    Centrica
2    Barclays
3    Tullow Oil
4    Vodafone Group
5    Lloyds Banking Group
6    3i Group
7    Rexam
8    Legal & General Group
9    Land Securities Group
10  Kingfisher

Top 10 – Sustainability reports

1    Centrica
2    Vodafone Group
3    Kingfisher
4    Hammerson
5    Aviva
6    Rio Tinto
7    Marks & Spencer Group
8    Tullow Oil
9    SABMiller
10  British American Tobacco