This study examines the association between two voluntary disclosures, which are code of integrity (COI) and corporate social responsibility report. Traditionally, financial statements are made majorly available to shareholders and creditors. The users of two above-mentioned disclosures, however, comprise generalized stakeholders. We classify firms into two groups, those with a declared focus on integrity and those without, according to whether a firm has issued a COI or not. In addition, for those firms with COIs, we further count the number of words in their COIs to proxy for the level of emphasis on integrity management. Accordingly, we examine whether attitude focus and level of emphasis on managing with integrity affects the likelihood of the issuance and the assurance of CSR reports. The empirical results reveal that attitude focus can increase the likelihood of the issuance and the assurance of CSR report. However, we fail to find evidence to support a significant effect from level of emphasis.