摘要：This study aimed to analyze the factors that explain the level of disclosure of information on the websites of educational and charitable foundations in the state of Rio Grande do Sul - Brazil. The sample consisted of 48 educational and charitable foundations, with electronic pages available on the Internet. The disclosure level was measured from the development of a survey instrument containing 100 indicators representative of mandatory and voluntary information, used for content analysis of the information in electronic pages published on the Internet. Secondly, the hypotheses were formulated, established from reviewing theoretical and empirical literature and were tested using linear regression. Econometric analysis made it possible to infer that the level of donations received, the number of beneficiaries and those supported or benefited organizations are explanatory factors for the level of disclosure on the websites published on the Internet of educational and charitable foundations of Rio Grande do Sul. In other words, the greater: the sum of amounts received as donations, the number of beneficiaries and the number of organizations supported or benefited from the educational and charitable foundations, higher will be the level of disclosure of the same.
