The U.K. manufacturing sector has an overall positive view of environmental issues, with a majority of companies taking action, but smaller companies are having a tougher times, according to a recent survey.

Envirowise and EEF talk to 562 companies for the report "Measuring performance - Environment survey 2008." The manufacturing companies represent more than 122,000 employees.

As a whole, the manufacturing sector has environmental priorities, is engaged on issues like recycling and energy use, and is taking action. More than 90 percent of the companies said they are addressing some or all of the environmental issues that apply to them; only 2 percent said they have taken no action. Most said waste and energy are key issues due to legislation and pressure from companies above them in their supply chains.

Most companies also said they have environmental policies approved by their boards, but while 92 percent of large companies have policies, only 58 percent of smaller companies also similar policies.

Small and medium-sized businesses also are having more problems identifying and figuring out the best way to tackle issues, finding the time to spend on greening their operations and covering additional costs.

A majority of companies have someone or a department responsible for managing their environmental performance, though in smaller companies, those people have to juggle other tasks.

Smaller companies are also affected more by waste management costs. More than half of the companies surveyed reduced the amount of waste they're sending to landfills in the last two years, but 60 percent saw their waste costs go up. The EEF attributed that partly to a lack of infrastructure in some parts of the U.K. for non-landfill waste.

The EEF says that government needs to take a more active role in helping companies with environmental issues, providing guidance on resource efficiency and providing funding.