Stealing from an employer is the most common form of negative work behaviour according to bosses.

Ian Hicks, executive associate of the Institute for Independent Business, said: "A sample of more than 100 directors taken across a broad spectrum of UK businesses revealed that, although 44 per cent said staff had stolen company property during the past year, only one per cent of directors said this had occurred at director level."

Jane King, group editor at Personnel Today said:

"These figures reflect the culture of many work environments where the removal of small stationery items is considered acceptable."

The survey of directors found that the behaviour most common among directors was ageism, adding weight to the argument for the Governments new Code of Practice on age diversity in employment.