The purpose of this paper is to examine the relation between several variables audit committee characteristics, ISO 14000 and Shariah Supervisory Board and the quality of CSERD in Malaysian annual reports. Utilising content analysis procedure and the published annual reports from Bursa Malaysia PLCs, the findings of this study show that from the four variables, only three Audit Committee controlled by Bumiputra Muslim directors, the existence of ISO 14000 Certification and the existence of Shariah Supervisory Board have influenced on the quality of CSERD. However, one variable the ethnicity of the Audit Committee's Chairperson possesses positive relationship but insignificant relationship with CSERD despite the prediction that ethnicity may have some influence.