There are several benefits associated with socially responsible businesses. Disclosing, reporting, and communicating CSR activities is highly essential for businesses to show their social contribution to society and build a positive image. Businesses use several methods to exhibit their CSR commitment; annual reports, sustainability reports, and social media platforms are the most common. This study aims to examine the CSR disclosure by constructing an index of the Telecommunication industry of Omani companies listed on the Muscat Stock Exchange. The study focused only on annual reports from 2016 to 2022 of telecommunication companies to construct the CSR index. The CSR disclosure index is constructed from broader dimensions, which are CSR Compliance, Social & Community, Health & Education, Environment & Energy, Product & Services, and Workforce. The results of the study show a sound commitment of the Omani telecommunication sector to CSR activities, whereas CSR Compliance and Health & Education dimensions win the rating through high disclosure and commitment. The study contributes to the literature by constructing a CSR index and exhibits Oman’s Telecommunication industry CSR activities disclosure which is useful for regulators, policymakers, and society.