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This study investigates the patterns of social responsibility disclosures (SRDs) by the U.S. Fortune 500 firms. Content analysis is used to measure the extent of monetary, quantitative, and narrative disclosure in the areas of community, human resources, environment, and product safety. The relations between a number of corporate characteristics and these areas and types of SRDs are tested. The findings of this study contrast sharply with those of Cowen et al. (1987), who found that corporate profitability is an insignificant factor influencing social disclosure and that corporate size is negatively correlated with total disclosure. This research found evidence of a highly significant effect of profitability on total disclosure and that total disclosure is a function of corporate size. Size is also found to correlate with major areas and types of disclosures. These findings have direct implications for accounting and financial reporting policy and for future research on SRDs.
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