The aim of this paper is to elevate the understanding of corporate social responsibility disclosure (CSRD) by analysing the level of CSRD related to threem a in categories (human resources, community involvement and economic disclosure). It examined whether firm characteristics (size, age, return on assets[ROA]and leverage) and corporate governance aspects (governmental, managerial and foreign ownership, the board of director’s size, the number of independent members on the board of directors, CEO duality and audit firm size) are potential determinants of CSRD in Saudi-listed companies. Furthermore, three theoretical frame works (i.e., stakeholder, legitimacy and agency theory) were used to efficiently analyse the findings of the level of CSRD in Saudi Arabia. This study adopted a quantitative approach to examine CSRD practices in the annual reports of 164 companies listed on the Tadawul Stock Exchangein 2012. An information index was devised to collect the data, which were examined using negative binomial regression. The results indicate that firm age is the most influential factor that affects the three categories, where older firms disclose more social information than newly established firms while larger-sized firms disclose more information about human resources and community involvement than smaller firms. Moreover, profitability and debt level are positively significant in disclosing economic information. Finally, human resources practices are significantly reported by most Saudi Arabian firms.