a breakdown of products and services, and information about dividend distributions, and taxes were also disclosed by most of the companies studied. In term of social reporting, more companies made statements of corporate commitment to stakeholders in society and corporate involvement in community philanthropic activity, and provided information about employee training and education in their annual reports than other categories of disclosure. than economic and social disclosures. However, most companies made statements of commitment to environmental protection which was the most common theme from the environmental perspective