The demand for information and transparency from corporations has increased over the

last few years. Today, there are other information dissemination channels besides annual

fi nancial statements. One important channel is the Internet. The aim of this study is to

explain the extent and content of social disclosure information on corporations’ websites

.

The empirical data in this study is based on annual fi nancial statements and such websites.

A multi-theoretical framework is used in order to explain the extent and content of social

disclosures on corporate websites. The fi ndings support the positive correlation of size and

profi tability with the content of social disclosure information on these websites. In general,

State-owned corporations disclose more social information on their websites than privately

owned corporations do. There are signifi cant differences between different industries. This

is true regarding not only the extent of social disclosures, but also their content.