The purpose of this paper is to explore the factors that can influence corporate risk disclosure among the top 100 publicly listed companies in Malaysia. This study is conducted in a setting where the companies are required to disclose their statement of risk management and internal control, as well as how effectively the companies disclose their risk management practices. Besides, there is no mandatory standard for disclosing items for non-financial risks. This study employed regression analysis to investigate the influence of firm characteristics on corporate risk disclosure. This study reports a positive relationship between board size and profitability with corporate risk disclosure. This study makes a significant contribution to the risk disclosure literature in developing countries, where information is voluntarily disclosed, and highly transparent information is needed to reduce the agency problem.