Every new development in business, whether it's rising oil prices, changes in accounting regulations, a terrorist threat or competition from overseas, puts more responsibility on the shoulders of business leaders. Treasury & Risk Management has joined forces with Citigroup for the second year to survey T&RM readers–senior financial executives at the nation's largest companies–about what they see as their most formidable challenges and how their roles are changing to meet them. This e-mail survey reflects the responses of 450 readers and was conducted between Sept. 21 and Sept. 30 2004.

Click here to view the 2004 Financial Leadership Survey