IntroductionThe increased recognition of the importance of the knowledge economy in organizations has increased a lot of discussions on how to identify, quantify, and disclose intellectual capital. Intellectual Capital (IC), which complements financial and physical capital, plays a vital role in the value creation process of businesses in knowledge-based economies. Many 21 st century businesses' performance is believed to be dependent on their ability to unlock and leverage their intellectual capital in order to achieve maximum organizational advantage (Nahapiet & Ghoshal, 1998;Keenan & Aggestam, 2001). Keenan et al (2001) were one of the first authors to identify conceptual linkages between corporate governance and intellectual capital. The authors stated that decision makers in charge of an organization's corporate governance have a fiduciary responsibility to fully exploit intellectual capital, as well as financial and physical capital.IC (human capital, structural capital and relational capital) is a significant value producer and a critical component in increasing a company's competitiveness. Firms are encouraged to provide annual IC statements in order to provide a clearer image of the company's IC base, its activities that use IC to create value, and the output of those activities to various stakeholders. The quantity of information that companies reveal about their IC is referred to as Intellectual Capital Disclosure (ICD). It can also be defined as a technique for reporting the nature of non-measurable (intangible) values in an organization. Board diversity refers to the composition of the board of directors and directors, as well as the combination of qualities, characteristics, and diverse talents of individual members of the board. The composition of the board of directors as an organ of a corporation tasked with applying corporate governance principles and enhancing creditor protection is one mechanism of corporate governance. The existence of a board of directors and directors is viewed as an internal control mechanism that allows management to maximize shareholder value by controlling selfish behaviour of the management. Board diversity is an important control tool for monitoring management choices and ensuring that a company operates efficiently for its stakeholders.Empirical evidence in Nigeria in relation to the conceptual link between board diversity and intellectual capital is limited. In addition, data periods of these studies stopped prior to the year 2010 (for example, Oba et al, 2012;Sanni & Haji, 2014). This study, therefore, looks into the influence of corporate board diversity in influencing intellectual capital disclosure by non-financial services firms in Nigeria from 2011 to 2020.