Energy has tied health care as top cost concerns for big businesses, according to a survey of corporate CEOs by the Business Roundtable, The Business Review of Albany, N.Y., reported.

Almost one-third, 32 percent, of CEOs questioned in the survey identified health care as the leading cost pressure on their companies. For the past four years, health care has been their No. 1 cost concern. However, the survey, conducted in November, reported that an equal number of CEOs cited energy costs as a strain, doubling the number of participants who cited energy a year ago.

Sales, capital spending and employment levels are expected by most CEOs to rise or remain steady in the first half of 2008, the survey reported.

Another survey indicated that health coverage is decreasing among small businesses because it is being offered by fewer start-ups. Only 1 percent to 2 percent of small employers have dropped health insurance benefits, according to a survey conducted by the National Federation of Independent Business. However, more than half do not provide health insurance or a subsidy for employees to buy it on their own.

For more information, visit www.businessroundtable.com or www.nfib.com.