The moderating role of company sensitivity (CS) on the association between ownership structure and annual report quality of Corporate Social and Environmental Responsibility Disclosure (CSERD) is investigated in this study. The findings of this study indicate that among the three variables examined, namely government ownership and foreign ownership, only the latter two exhibit a positive link with the quality of CSERD. This study utilised content analysis and annual reports sourced from publicly listed companies in Bursa Malaysia. A negative correlation has been shown between managerial ownership and CSERD. Furthermore, this study has confirmed that the association between one of the factors, namely government ownership, is influenced by the moderating effect of the company sensitivity variable.