The study examined the relationship between board characteristics and corporate social responsibility (CSR) disclosure of listed manufacturing firms in Nigeria. To achieve the objective, board characteristics key proxy variables were used in the study, namely board size, presence of female directors in board and boards independent while CSR disclosure variable on the other hand was measured using dummy. Sample of twenty manufacturing firms were purposively selected using judgmental sampling method from 72 populated firms. Three hypotheses were formulated to guide the examination and the statistical test of parameter estimates was conducted using Pearson Correlation Method and Binary logistic regression. Ex-post facto research design was used and data for the study were obtained from the internet, annual financial reports of the selected firms and Nigerian Exchange Group with data spanning from 2012 - 2021. The analyses of data shown that, board independence has positive relationship with CSR disclosure of listed manufacturing companies in Nigeria. This implies that this factor essentially influence the CSR exposure in Nigerian manufacturing firms. However, board independence with the accompanying Coefficient (0.026704) has positive sign which implies that an expansion in this factor will altogether prompt an expansion in CSR revelation.  Board size and the existence of female directors in board have negative relationship with CSR disclosure. Thus the presence of female directors in board with the Coefficient (- 0.028684) have negative sign which implies that an expansion in this factor will in general diminish CSR divulgence in Nigerian manufacturing firms; while the negative indications of the board side with the accompanying Coefficient (- 0.144655) show that an expansion in this factor will tends to fundamentally diminishes CSR divulgence in Nigerian manufacturing firms. The report makes the assurance that board independence is a significant factor in determining CSR disclosure, and that its optimality is subsequently significant for a superior outcome considering the audit's revelations. It is hence communicated that greater board sizes should not be empowered because they have negative influence CSR disclosure.

.

Index Terms- CSR disclosure, board size, presence of female directors in board, board independence