Rising energy costs are the biggest concern for a quarter of Scottish businesses this autumn and winter, according to research by accountancy firm BDO.
The bi-monthly survey of 500 leaders of medium-sized businesses revealed that a further 22% are worried about business rates.
Against this backdrop, 41% of employers are offering their employees support with childcare, such as vouchers or a workplace creche. A quarter of Scotland’s mid-sized businesses are offering more remote working to help employees reduce personal costs such as travel.