What worries business leaders most these days? According to Lloyd’s Risk Index is a biannual survey about attitudes toward risk that polls more than 500 of the world’s most senior business leaders, high taxation (formerly ranked number 13) is now the number-one risk identified by business leaders in North America, followed by cyber security at number two and loss of customers at number three. (Interestingly, two years ago cyber security was not perceived as much of a risk at all.) Other risks noted in North America include changing legislation and inflation. When asked if they were better prepared to handle risks compared to two years ago, only 45 percent felt they were.