Purpose <p>This study examines firm-level and governance factors associated with corporate social responsibility disclosure (CSRD) in Palestine, a politically and economically fragile context characterized by institutional weakness and limited regulatory enforcement. It examines the associations of firm characteristics, audit quality, and board-related governance mechanisms with the extent, quality, and thematic composition of CSR reporting.</p> Design/methodology/approach <p>Panel data from 43 firms listed on the Palestine Exchange are analyzed using OLS with industry and year dummies as the baseline specification, complemented by dynamic System GMM as a robustness analysis. The study integrates stakeholder, legitimacy, agency, and resource-based theories within a multidimensional disclosure framework capturing both the scope and depth of CSR communication.</p> Findings <p>Firm size, profitability, audit quality, the proportion of non-executive directors, gender diversity, and audit committee presence are positively associated with CSR disclosure, while other factors exhibit weaker or theme-specific effects. CSRD is associated with internal governance mechanisms within a context characterized by limited institutional enforcement.</p> Practical implications <p>The findings may inform managerial and policy discussions concerning board diversity, audit oversight, accountability mechanisms, and the development of more consistent CSRD practices.</p> Originality/value <p>This study provides a multidimensional, theory-driven analysis of CSRD in a politically unstable and underregulated environment, offering new evidence on CSRD practices within a context characterized by institutional fragility.</p>