The liberalization of casino gaming industry in Macao Special Administrative Region in 2002 has ended the monopoly system of the Macao gaming industry. Since then, the unprecedented growth of the gaming industry has been simultaneously giving rise to various concerns among the stakeholders in respect of its economic, environmental and social impacts. As a consequence, these concerns are being increasingly highlighted by the operating companies through their involvement in corporate social responsibility (CSR) and their efforts in making their CSR disclosures. Hence, by analyzing the contents of CSR disclosures of the six gaming operators in Macao with adoption of Global Reporting Initiative (GRI)’s Sustainability Reporting Framework, and comparing the analysis results with those of a selective sample of foreign gaming operators, this thesis examines the extensiveness of the CSR disclosures that have been adopted by these companies, and to what extent they have committed legitimacy and social accountability to their stakeholders. The findings from this study have shown that the gaming operators in Macao have been making a highest proportion of CSR disclosures on the social dimension, especially on the aspects of their employees’ training and career development, as well as the measures of responsible gambling and prevention of problem gambling that are undertaken in their gaming properties. Based on these findings, this thesis has also provided some suggestions on how the gaming operators in Macao can enhance the comprehensiveness of their systems of CSR practices and disclosures.