Integrated reporting has been recognized globally as an important part to ensure the sustainability of a company. To align the interest of the shareholders with the company’s interest, company started to produce sustainability reporting or famously known as CSR Reporting (CSRR). In order to attract potential investors and future investments, CSRR will advantage the company through the disclosure of the company’s corporate social responsibility (CSR). By engaging with CSR activities, the company is able to have balance in the financial performance as well as the non-financial performance which are mostly hunted by potential investors. The purpose of the study was to identify the elements in CSRR that can influence potential investors’ confidence to invest in Malaysian Public Listed Companies. There were four elements of CSRR that might affect potential investors to make investment in Public Listed Companies which are transparency, authenticity, quality and stakeholders engagement. A set of questionnaire was distributed to 270 potential investors that have the possibility to invest in Malaysian Public Listed Companies as population of this study. Based on the findings, it showed that there is positive relationship between transparency, authenticity, quality and stakeholders engagement with CSRR. Hence, between these four factors, transparency, authenticity, quality and stakeholders engagement, the main influential critical success factor is stakeholder engagement. This study also proposed a future research for other elements in CSRR that can influence potential investors’ confidence
