(Answer) (Category) SCO comp.unix.sco.programmer FAQ. : (Category) Third-party Languages and Development Tools for SCO Platforms :
What COBOL compilers are available for SCO?
Micro Focus v4.1 (Object COBOL); v4 (COBOL 85)
        OSR5.0.x, UW 2.1.2, UW 7 (with ptf7013), SCO UNIX
        http://www.microfocus.com

ACUCOBOL v4.1.0CL (COBOL 85)
        OSR5.0.x, UW 2.0, SCO UNIX, Xenix
        http://www.acucobol.com

Liant RM/COBOL 85 v6.6.1
        "on SCO UNIX"
        http://www.liant.com
        
jls@sco.com
Customers have also reported that Fujistu COBOL, formerly for PCs, is now available for UNIX (presumably including SCO) as well.
jls@sco.com
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