Since the new EU Cookie Directive came into force in the UK three months ago, around six in ten top websites have taken steps to address the law.
Research carried out by data privacy management solutions firm TRUSTe shows that 63 per cent have made efforts to comply with the legislation.
Of these 51 per cent have implemented "minimal" privacy notices with "limited" cookie controls, while 12 per cent have introduced "prominent" notices with "robust" controls.
Only 37 per cent of those questioned have not taken any steps to address the directive, which directs website publishes to gain consent from users before using cookies.
Chris Babel, chief executive of TRUSTe, said his company's research shows that many companies have begun to take the legislation seriously and have devoted time and resources to dealing with it.
"At the same time it is clear that some companies have yet to put a compliance solution in place," he said.
Cookies are small pieces of data that are sent from websites and stored in a user's web browser, so that if they return to the site, the site will be notified of their previous activity.