Malaysian companies have indirectly give impact to the environmental issues due to their business activities especially environmentally sensitive companies. This study aims to examine the level of environmental reporting practices and the factors that determine the environmental reporting practice among environmentally sensitive companies in Malaysia. There are four variables that may determine Malaysian companies to provide environmental reporting which included company size, profitability, leverage and age of company. Six hypotheses were developed and tested using data collected from 276 Malaysian listed companies on the Bursa Malaysia’s Main Market specifically among environmentally sensitive companies. This study collected data using annual report as at December 2016. The study measured the level of environmental reporting by using a checklist that consists of 22 items. A score of ‘0’ was assign for non-disclosure and a score of ‘1’ or ‘2’ was assign if the companies make a general statement and specific explanation. The result of this study indicated that the level of environmental reporting practice in environmentally sensitive company in Malaysia is low. Moreover, the findings show that company size and age of company is positively significant to environmental reporting. The study concluded that the larger the companies, the more likely they will provide environmental reporting. Then, the study also concluded that the older company the more able the company to provide environmental reporting compared to the newly established company. Next, the study also found that profitability and leverage has no relationship with environmental reporting