The purpose of this research is to discuss the relationship between eight firms-specific characteristics (e.g., firm size, leverage, firm age, audit firm size, profitability, industry type, ownership, and liquidity), and the level of corporate social responsibility (CSR) in firms is listed in Bahrain Bourse. A checklist method is used to measure the level of CRS, which include: community involvement, employee information, product/service information, and environmental disclosure. The main results reveal that the disclosure level of community involvement is of 54.55%, employees’ information is of 61.90%, product/services information is of 60.95%, and environmental information is of 16.19%. In addition, the regression analysis reports that compliance level of CSR disclosure is positively associated with audit firm size and industry type. On the other hand, the remaining characteristics, such as firm size, profitability, leverage, firm age, ownership, and liquidity are found to be statistically insignificant in their association to the level of CSR disclosure, but they have a positive direction except firm age.
