This study examines the moderating effect of audit quality on the relationship between board attributes and sustainability reporting quality of listed manufacturing companies in Nigeria. Reports and accounts of Forty-Six adjusted populations out of Seventy-Six populations of the study were used to extract data for ten years (2013-2022). Data analysis was conducted using descriptive statistics, correlation analysis, and multiple regression, with Driskoll-Kraay panel-corrected standard errors employed for estimation. The findings reveal that board independence, board diversity, and firm leverage significantly influence the sustainability reporting quality of listed manufacturing firms in Nigeria. Furthermore, audit quality was found to significantly moderate the relationship between board independence and sustainability reporting quality and between board diversity and sustainability reporting quality. However, audit quality did not have a significant moderating effect on the relationship between board expertise and sustainability reporting quality. Based on these findings, the study recommends that the remuneration committees of listed manufacturing firms in Nigeria collaborate with relevant stakeholders to regularly review and enhance audit fees, ensuring robust audit quality that supports accurate and reliable sustainability reporting.