This study investigates the phenomenon of website-based voluntary environmental disclosures (VEDs) of ski resorts in the Northeast USA. The qualitative content analysis research method is used to investigate which environmental initiatives are being voluntarily disclosed by these ski resorts. Based on the adopted environmental categories of the Sustainable Slopes Program the study found that energy, waste management and water use initiatives are most popular among the Northeast USA ski resorts VEDs, and that the environmental education, transportation and riparian areas initiatives receive the least attention among. Therefore, it appears that the environmental initiatives with the most economic benefit to a firm are emphasized by these entities. Through the prism of the social exchange theory it is argued that due to their small size and lack of prominence within the USA ski industry these firms use their VEDs primarily to foster social relationships with such stakeholders as owners, investors and business community, although with certain efforts towards those with environmentalists, local communities and other stakeholders.