The impact a company is having on the environmental, social, and economic structure of society. In post COVID-19 world, sustainability reporting would be more vital and bring renewed attention to the importance of corporate transparency on sustainability issues to sustain trust among all stakeholders. Due to the severe economic downturn, investors are demanding complete transparency, reliability, and consistency in company records.

Therefore, investors and other stakeholders need to be kept updated and this update can be non-financial reports, which consider longer-term strategic matters. The coronavirus pandemic has taken businesses by surprise. No business was ready for this huge crisis in terms of financial or reporting purposes.

As a result, many organizations are modifying reports released in December 2019 and adding some statements about coronavirus. Webpages and other such platforms are also being updated. Moreover, accounting and audit firms are helping different companies in Malaysia to release transparent financial records and determine the losses suffered due to the current pandemic.

With reference to relevant literature, critically evaluate whether the provision of non-financial information is compatible with the view that the social responsibility of a business is to increase profits in the post-COVID-19 recovery. In addition, examine the factors that could influence firms’ sustainability reporting practices in the post-COVID-19 recovery. Discussion is to be based on citation to reliable references wherever appropriate.