Public listed companies use annual reports to communicate their operating and financial performance. In Malaysia, public listed companies are not legally required to disclose sustainability performance. However, most listed companies include a sustainability statement or report within their annual reports to communicate the companies' sustainability efforts and results. This research investigated the annual reports issued in 2021 by seventeen (17) public listed companies based or operating in Sabah, Malaysia in terms of process, reporting framework or guidelines and extent of economic, environmental and social disclosures. All companies stated their organisation structure regarding sustainability matters in the company. A majority of the company also indicated identification of materiality and engagement with stakeholders on sustainability matters. Most companies used the Main Market Listing Requirements (MMLR), Sustainability Reporting Guide (GRI) and Global Reporting Initiative (GRI) standards as a guide in their disclosures. Companies include varying degrees of economic, environmental and social disclosures based on GRI standards in the annual reports. Only one company issued a separate sustainability report in addition to the annual reports. This research concluded with the possible reasons behind the sustainability reporting practices.