Abstract
This paper provides an overview of the disclosure of board committees excluding three key board committees namely audit, nomination and remuneration committees. A content analysis has been conducted on the annual report of the Top 100 public listed companies in Malaysia with the concentration of the study on type of board committee and its function disclosure. We found that about half of the companies selected formed 24 board committees to assist board of directors in making strategic decisions for the company. Most of the companies only have one board committee, namely risk management committee, possibly due to the importance of having good risk management in the company. However, other possible important areas that possibly will impact the long term outlook and position of the company have been ignored.