A list of First Classes that does not seem to have been updated for a few years:

http://www.airlinequality.com/Product/seats_global.htm

Aerolineas Argentinas, Air China, Air France, Air India, Air Jamaica, Air Mauritius, Air Tahiti Nui, All Nippon Airlines, American Airlines, Asiana Airlines, British Airways, Cathay Pacific, China Airlines, China Eastern, Dragonair, Egyptair, El Al, Emirates, Etihad, Eva Air, Gulf Air, Japan Airlines, Korean Air, Kuwait Airways, LAN, Lufthansa, Malaysia, Philippine Airlines, Qantas, Qatar, Saudi Arabian, Singapore, South African, Swiss, Thai, United, Varig.