Half of employers in the UK are considering flexible working options during the World Cup but only 30% have a formal strategy in place, according to a survey by legal firm DLA Piper.

Small and medium-sized companies are being warned of the dangers of not implementing a structured strategy to make sure all employees are given fair treatment.

The survey also found that only 19% employers are applying the same flexible attitude to non-England matches.

"Shift swapping and flexible hours are all great strategies, but business leaders need to consider the finer implications of their actions," said Tim Marshall, partner at DLA Piper.

"By failing to offer staff who follow teams other than England the same opportunities for flexible working, employers are potentially opening themselves up to allegations of discrimination."