The study looked at how Malaysian companies disclose their social responsibility activities in annual reports. They found that companies with higher profits tend to share more information about their CSR efforts. On the other hand, companies with larger boards, higher debt levels, and CEOs holding dual roles tend to disclose less about their CSR activities. Overall, the research suggests that companies may use CSR activities strategically to improve their financial performance. The study recommends that the Malaysian government should enforce regulations to ensure all public companies follow CSR disclosure rules.