We are presenting a computational study on the isotropic shielding, charge, and orbital contributions to the shielding of oxygen in benzaldehydes (Ar-CHO), nitrobenzenes (Ar-NO2), phenyl isocyanates (Ar-NCO), anilides (Ar-NHCOCH3), and N-sulfinylamines (Ar-NSO). In particular, changes upon ortho substitution of the aromatic ring and upon torsion of the unsubstituted parent molecules are examined. The experimentally observed changes in (17)O chemical shift, be they upfield or downfield, upon substitution by ortho-alkyl groups are reproduced well by the calculations. Relaxed torsional scans of the parent systems reveal that (a) charges change as expected from resonance arguments and (b) changes in isotropic shielding are monotonic and in line with changes upon substitution, with N-sulfinylaniline as an exception. In general, the changes in isotropic shieldings are explained in terms of changes in molecular orbitals, their energies, and relative alignments, whose mixing is magnetically active. Thus, for example, the observed deshielding of (17)O upon methyl substitution and upon torsion of benzaldehyde is mainly caused by a contribution from the pi-type oxygen lone pair, yet how these contributions change is fundamentally different. As a consequence, the experimentally observed downfield shift upon methyl substitution cannot be interpreted to imply a change in torsion angle between the phenyl ring and the aldehyde group. For N-sulfinylaniline, the consecutive downfield shifts upon methyl and tert-butyl substitution and the associated changes in torsion angle are in contrast to the 45 degrees maximum in isotropic shielding that is determined from a relaxed torsional scan.