Abstract
This study examines the effect of board features on the sustainability disclosure of listed manufacturing companies in Nigeria. The period covered by the study was 2014 to 2023, with the population of Seventy-Six manufacturing companies. The nature data used by the study was panel data. The techniques used for data analysis include descriptive statistics, correlation statistics, and multiple regression. The results of this study show that board independence and board expertise have a negative and insignificant effect on sustainability disclosure. In contrast, board diversity has a negative but significant effect on the sustainability disclosure of manufacturing companies in Nigeria. This study concludes that boards with a reasonable proportion of female directors are more inclined to prioritize sustainability disclosure in listed manufacturing companies in Nigeria. Therefore, the study recommends that the nomination committee of these companies work to ensure gender sensitivity in board composition. This can be effectively achieved by incorporating and adhering to the principle of gender equality in corporate decisions, such as sustainability disclosure.