In mitigating challenges of highly competitive environment such as reduction in government funding, it is important for the board of directors (BODs) in the non-profit organisations (NPOs) to appropriately manage the various risks faced by their organizations. The management of the risks can be conveyed to the relevant stakeholders through disclosure in annual reports. However, since NPOs reporting requirements are traditionally loosen, the information is not fully disclosed resulting in reduction of the credibility and usefulness of the information to the various stakeholders. Hence, it is vital to look into the factors affecting the NPOs� decisions on risk management disclosure (RMD). This study aims to examine the influence of organizational resources in terms of human and financial resources on RMD for NPOs in Malaysia. Using content analysis on annual reports of 219 NPOs registered with the Companies Commission of Malaysia (CCM), this study found that on average, almost 50% of the NPOs disclosed their risks information and of these, disclosures on financial and reputational risks are more than 50%. It is also found that only human resources represented by board efficiency and commitment are significantly associated with the extent of RMD in NPOs. Thus, human resources is the most influential asset that affect risk management of the organisation. Findings from this study provide insights on the control mechanisms which represented by the human and financial resources as incentive to a better RMD for NPOs.

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