Marks and Spencer, Burberry and Coca-Cola take top tweeting spots amongst the FTSE 100 this year, but many firms have not got to grips with social media.

With the shifting focus to digital business strategies in mind, FTSE 100 companies sent out 1.4 million tweets in the past year, in comparison to 582,227 in 2013.

Social media agency Battenhall said the boost is down to a recent US-based regulation that requires listed companies to disclose which social media channels, like Twitter and Facebook, are being used for official company and financial communications.

Twitter feeds from listed companies are now used similarly to wire services in financial media companies like Bloomberg, which means companies not using the service have "been left off the map" according to Batthenhall.

Fashion house Burberry gained over a million followers since last year, putting it at the top of the FTSE 100 leader board with not only the most followers at 310,7717 but the fastest growing audience.

Marks and Spencer takes the title for "greatest influence" based on engagement and follower size. The retailer scored 83.4 out of 100, and was followed by Next (83.3), Burberry Group (80.1) and EasyJet (78.5).

But not all listed companies are taking to Tweeting, the survey found. Petrol and mining giant BHP Billiton has just one follower on Twitter, and Glencore-Xstrata, ARM holdings and GKN all came in at the bottom of the ranks with 81 followers between them.

While the Twittersphere may not be a key concern for enterprises, Battenhall's survey points out that those who fail to engage on social media have, coincidentally, suffered overall. The social media agency has followed up 2013's quietest Twitter accounts and the company's progress. Three out of the fifteen, Serco Group, oil and gas firm, Wood Group and chemical company Croda International have dropped out of the FTSE 100.

Top FTSE 100 influencers on Twitter

Marks & Spencer 83.4 (out of 100)Next 83.3Burberry Group 80.1EasyJet 78.5ITV 77.8J Sainsbury 75.6Tesco 75.5Wm Morrison Supermarkets 73.3Carnival 69Vodafone 68

Fastest growing Twitter audiences

Burberry Group +100, 2559 followers in the last yearITV +26,0100 followers in the last yearRolls-Royce Group +14,3476 followers in the last yearTesco +10,9171 followers in the last yearEasyJet +10,4861 followers in the last yearJ Sainsbury +10,3179 followers in the last yearMarks & Spencer +9,1145 followers in the last yearRoyal Dutch Shell +6,2390 followers in the last yearNext +5,0681 followers in the last yearWm Morrison Supermarkets +4,9010 followers in the last year