A study was conducted to ascertain from employers how they experience the economic and social pressures that lead some companies to provide child care assistance. Eighty corporations and five unions, having from below 250 to over 3,000 employees, were selected to report on prevailing corporate attitudes and practices concerning employee child care needs. Companies were asked whether or not they had, or planned to have, the following types of programs: (1) on-site or near-site child care centers, (2) child care subsidies or vouchers, (3) flexible benefit plans, (4) information and referral services, (5) employee seminars, (6) flexitime, and (7) flexiplace. Companies or unions were categorized for each of the program options according to four levels of interest: no current interest, low-level interest, active interest, or program in operation. Several companies had more than one program in operation. Over half of the companies had no current program and no current interest in initiating programs of the types enumerated by points l through 5. A total of 21 percent of the companies had one program in operation, and over half of the companies were actively considering at least one option. (Conclusions and recommendations are given for the development of numerous projects, including child care employee needs assessments, referral services, benefit plans, funding mechanisms, corporate contributions, and public policy.) (BJD)