The decision to disclose social information in annual reports is a voluntary one. A positive model of the factors that may influence firms′ decisions to disclose social information is proposed. It is hypothesised that the decision may be affected by (a) social performance, (b) political visibility, (c) financial variables, and (d) economic performance. It is found that the decision to disclose social information is well explained by the model and that the key explanatory variables are social performance and political visibility.

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A content analysis on the portrayal of women in print advertisements is reported. A comparison with 1970 and 1972 studies suggests that advertisements have not kept up with the times in portraying women in the wide variety of roles they play in today's world.