This study aims to examine the influence of corporate governance and corporate culture on corporate risk disclosures on manufacturing companies listed on Indonesian Stock Exchange and Malaysian Stock Exchange year 2016. Independent variables in this study are proportion of commissioner, frequency meetings of commissioner, clan culture, adhocracy culture , market culture and hierarchy culture. The dependent variable in this study is corporate risk disclosures. The sampling technique used in this research is purposive sampling. After doing purposive sampling, there are 55 companies in Indonesia and 85 companies in Malaysia that can be used as research samples. The results of the study based on the proportion of commissioners indicate that the proportion of commissioners has a positive effect on corporate risk disclosures in Indonesia but has no effect in Malaysia. Meanwhile, for other variables such as the frequency meetings of commissioners, clan culture, adhocracy culture, market culture and hierarchy culture shows that these variables have no effect on corporate risk disclosures either in Indonesia or Malaysia.