In an internal memo that leaked on Twitter the company said the independence question is for the Scottish people and it would not take a view on it corporately.
However, the company has said that it has no plans to change its business in Scotland regardless of the indyref outcome.
BSkyB employs over 8,000 people in Scotland.
The memo, which was written by Graham McWilliam, BSkyB's director of corporate affairs, said: "The independence question is a constitutional one for the Scottish people. It's not something that Sky takes a view on corporately. Scotland will continue to be an important part of our business, whatever the voters decide in September.
"I'm aware many other companies have made statements in the media but we believe it's best to leave the talking up to the politicians and let the people have their say. It's one of my jobs as Director of Corporate Affairs to build good relationships with politicians of all parties - whatever their stance on various issues - and we'll continue to engage constructively and proactively with all sides. Several MPs and MSPs have visited Sky and seen what we do in Scotland and our doors are always open. That will continue to be the case as the independence debate unfolds.
"But that does not mean we're sticking our heads in the sand and ignoring the conversations that are happening in contact centres, corridors and canteens around the business. In fact I was asked by one of the Reps at a recent Sky Forum meeting about what impact a 'yes' vote might have. My answer was simply that we've had a presence in Scotland since we started 25 years ago when we opened our first contact centre in Livingston. It's part of our heritage and our people there do a fantastic job serving out customers. We like being in Scotland. And we have no plans to change that."