The aim of the study was to examine Scottish private sector employers' policies with regard to flexible working arrangements for carers of physically and mentally impaired older people. The questions addressed by this study were as follows : (1) Are employers aware of the needs of carers? (2) To what extent do they view carers' needs or responsibilities as problematic? (3) What proportion of companies have specific policies regarding flexible working arrangements to accommodate carers' responsibilities? (4) What is the ‘nature’ of these policies? (5) Are flexible policies with regard to caregiving responsibilities viewed by companies as part of ‘health promotion’ in the workplace? (6) In what ways do company characteristics influence policy on carers' responsibilities?, and (7) What, if any, initiatives have been adopted to help employees plan for caregiving responsibilities? One thousand questionnaires were sent to companies drawn from the Scottish Chamber of Commerce National Directory 1993; 32 per cent were returned completed and in time for analysis. The majority (92 per cent) of companies had never previously considered the issue of employees' elder care responsibilities. Although expressing considerable sympathy, as well as some responsiveness and flexibility with regard to working arrangements for caregiving employees, the results of the survey indicate that Scottish companies in the private sector are providing little in the way of direct or indirect support to the UK community care reforms. However, informal contacts during the project indicated that the public and voluntary sectors may be more flexible and have begun to develop specific policies with regard to the needs of caregiving employees.