In a statement, the group argued the report - published last Friday - did not look at the social costs of communities losing their local shop or the effect on workers and their families. The organisation also said that 'assumptions' outlined in the document are invalid.
ACS chief executive David Rae said: 'The report wrongly assumes that shoppers who would have used their local convenience store would instead shop online if that store closed down as a result of Sunday trading liberalisation. Furthermore, the report identifies benefits form longer Sunday trading hours for shops close to superstores, which offer a complementary service. In a market where superstores sell books, music, toiletries and newspapers, few local retailers are truly complementary to superstores rather than competing with them.'
The ACS was among one of the many organisations that submitted evidence to the Government for use in the report. In particular, they highlighted research that showed two-thirds of consumers were opposed to relaxing the Sunday trading laws.
However, shopworkers' union Usdaw, which also opposes a change in the law, welcomed the report on Friday, claiming it backed its view that liberalising Sunday trading laws would not create more jobs.
Deregulate, an organisation campaigning on behalf of retailers for a relaxation in the law, also said the report confirmed much of what it had been saying. The group argue lifting restrictions would boost the economy significantly - creating thousands of jobs and increasing retail spending.
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