A global survey of more than 7,700 businesses in 39 countries found Finland to be the country with the highest percentage – 92 percent – of companies offering flexible work arrangements in the past year. Sweden came in second with 86 percent of companies offering employees flexibility, while Australia and Thailand tied for third place with 85 percent.

The top 10 countries for flexible work was rounded out by New Zealand (84 percent), the Netherlands (82 percent), Switzerland (80 percent), the United Kingdom (79 percent), the United States (79 percent) and Ireland (77 percent).

On the opposite end of the spectrum, the survey found that Japan had the lowest percentage of companies offering flexible work last year at just 18 percent. The list of 10 countries with lowest percentage of companies providing flexible work arrangements includes:

• Japan (18 percent)
• Greece (26 percent)
• Armenia (35 percent)
• Malaysia (39 percent)
• Turkey (44 percent)
• Poland (47 percent)
• Taiwan (49 percent)
• United Arab Emirates (49 percent)
• Russia (50 percent)
• Singapore (50 percent)

The survey was conducted by the global accounting organization Grant Thornton International.