According to the Institute of Directors (IoD), 85 per cent of those questioned said they had been largely unaffected by the illness.
And many of the companies polled claimed they had released guidance on how the pandemic was to be best handled.
However, some of the directors revealed that members of their workforce appeared to be taking advantage of the situation by taking time off work when they are not really ill.
Corin Taylor, IoD senior policy adviser, said: "So far companies have not been severely affected by swine flu, with directors able to focus on the immediate priority of staying afloat during the economic crisis."
However, he added that this may be the calm before the storm.
Employment Law Advisory Services recently revealed it had been inundated with calls from managers who feel that staff who have not demonstrated any signs of swine flu but are taking time off.
