This report outlines the results of a survey of a representative sample of Scottish businesses designed by researchers at Stirling University in conjunction with the Scottish Chambers of Commerce Policy and Research Unit and carried out by Scottish Chambers of Commerce in March 2014. We examine the views of firms about the independence debate, the issues they see as most important in the independence debate and the potential risks and opportunities that they perceive. We also examine options in respect of the currency arrangements that an independent Scotland might make and the possible configurations of EU membership should Scotland become independent or the UK stay together. Finally, we ask businesses whether they think the Scottish Parliament should be given more powers.