The objective of this study is to examine the relationship between corporate sustainability reporting and firm financial performance in Malaysian Public Listed Companies (PLCs). This study will be based on secondary data. Annual reports, sustainability report and companies’ website from 2013 until 2015 are scrutinized using content analysis. There are 260 companies are chosen by convenience sampling in order to find the relationship between corporate sustainability reporting and firm financial performance. Three elements of corporate sustainability reporting are chosen by partly adopting the Global Reporting Initiative (GRI) guideline as the checklists which are economic element, environmental element and social element. In order to test the level of firm financial performance, the return on assets (ROA) was used. This study used firm size as the control variable in order to identify further findings. The relationships are tested using bivariate correlation and regression model. Findings show that not all elements have a significant relationship with firm financial performance. It was found that economic performance has positive and insignificant relationship with firm financial performance, environmental performance has a positive and significant relationship and social performance are insignificant positively correlated with firm financial performance (Return on Assets). It is identified that environmental has the most significant influences on firm financial performance in term of return on assets (ROA). Besides that, it has been identified that the Malaysian Public Listed Companies (PLCs) has a low level of firm financial performance from 2013 until 2015. The contribution of this study is to the scare literature on corporate sustainability reporting on public listed companies in Malaysia and enhanced the findings on this subject matter.
