Technology firm IBM has topped the list of best employers for gay staff for the second time in four years.

In Stonewall's Top 100 Employers 2010, IBM finished ahead of Hampshire Constabulary and professional services firm Ernst & Young.

Ernst & Young's third place helped earn it Employee Network Group of the Year and Nottinghamshire Healthcare NHS Trust has been named "most improved employer".

The survey is based on a range of key indicators which this year included the largest ever survey of lesbian, gay and bisexual employees, with over 7,000 participants.

Gay staff working at the top 25 workplaces reported a satisfaction level almost 10 per cent higher than workplaces outside the Top 100.

Ben Summerskill, Stonewall Chief Executive, said: "Competition was fiercer than ever to secure a place on the 2010 Top Employers List. We received more entries than any previous year from employers who understand and have benefited from Stonewall’s research which found that gay people are far more likely to buy goods or services from companies they know are gay-friendly. The Index is a powerful tool used by Britain's 1.7 million gay employees and 150,000 gay university students to decide where to take their talent and skills."

Brendon Riley, Chief Executive Officer at IBM UK & Ireland, said: "IBM is extremely proud to accept this important accolade. In 2009 we celebrated the 25th anniversary of IBM’s global LGB non-discrimination policy – but we’re constantly looking for new ways to enrich and broaden the scope of what we can achieve. At IBM, we pride ourselves on delivering a working environment which reflects equality of opportunity and experience for all. Diversity constitutes our character, our identity and ultimately our success – it is in our DNA."

Mike Cooke, Chief Executive, Nottinghamshire Healthcare NHS Trust added: "Nottinghamshire Healthcare is delighted to receive this award. It reflects the commitment and hard work of our staff, service users and carers in championing a culture of fairness; where equality and diversity are central to everything we do. We believe that our participation in the Workplace Equality Index will be of real benefit to our staff and the people who use our services.

Stonewall's Top 10 Employers

1) IBM
2) Hampshire Constabulary
3) Ernst & Young
4) Brighton & Hove City Council
5) Goldman Sachs
6) Home Office
7) London Borough of Tower Hamlets
8) Manchester City Council
9) Kent Police
=) Nacro

For the full Top 100 click here.