In recent years, social media has taken the world by storm in the digital society. Initially, social media was created to eliminate the barriers of time difference and physical distance between individuals. Taking advantage of the situation, especially with the recent COVID-19 pandemic where the physical world was suddenly halted and everything goes online, organisations perceived an opening to exploit the benefits of social media for the advantage of their online businesses. Unfortunately, many Malaysian SMEs (small and medium-sized enterprises) still lack in awareness of the advantages to be gained from social media adoption and engagement. Given the growing significance of social media in contemporary marketing tactics, it is essential for SMEs to comprehend how to produce compelling content that appeals to their target market. The study intends to investigate the kinds of material Malaysian SMEs should produce for social media, the methods they employ to produce and disseminate information, and the difficulties they encounter along the way. In-depth interviews with SME owners and managers will be used to gather data through qualitative study, and non-probability sampling which is snowball sampling will be used to gather participants. Therefore, this concept paper seeks to comprehend what constitutes good content for social media and how social media content creation impacts a firm's overall performance.