The goal of this study is to assess whether there has been a change in the degree of corporate social responsibility (CSR) disclosure and whether corporate governance qualities impact CSR disclosure in Malaysian listed businesses' corporate annual reports. The annual reports of 91 Bursa Malaysia-listed firms were analysed using qualitative content analysis during an eightyear period (2014)(2015)(2016)(2017)(2018)(2019)(2020)(2021). Regression analysis was used to discover parameters impacting CSR disclosure in annual reports. The regression analysis found that the availability of external auditors and board independence were linearly and statistically linked with the level of CSR disclosure, as expected. The regression model yielded an R2 of 81.34 percent, indicating that the CSR scoring measures explain for about 81 percent of the variance in corporate governance score, with the remaining 19 percent caused or influenced by other variables. This article is one of the few studies that investigate CSR disclosure and corporate governance qualities among Malaysia-listed firms following the government's adoption of many new CSR initiatives over the last decade.

Corporate Social Responsibility (CSR), which has been around for a while in the business world, is frequently seen as a group of efforts meant to improve an organization's reputation by enhancing its public relations techniques. Businesses can gain from globalisation, but it also introduces new risks and sources of instability. There is increased uncertainty in corporate decision-making as firms become more reliant and exposed. Inexperienced players have emerged because of this interconnection, necessitating innovative risk management techniques. This study examines the association between CSR and organisational risk management practises in Malaysia's publicly traded corporations before and after the epidemic. The 91 Malaysian listed PLCs' annual and sustainability reports from 2004 to 2021 were the subject of an exploratory content analysis for this study. From a macro perspective, this study's findings suggest that the COVID-19 pandemic has increased Malaysian companies' concern about actively engaging in CSR and organisational risk management practises. This paper demonstrates CSR practises and organisational risk management practises in Malaysia to show an increasing trend in comparisons between pre-and post-pandemic situations, which may suggest manifesting towards better CSR performance to lever any foreseen or unforeseen organisational risk signals.