This study examined the impact of community development cost disclosure on corporate performance of quoted oil and gas companies in Nigeria. The study covers a period of five (5) years (2018-2022). The study makes use of export facto research design. Secondary data were used for the study, sourced from the Nigerian Stock Exchange.  A sample of 7 companies quoted on the Nigerian Stock Exchange during the period (2018-2022) were used. The data collected were analysed using Ordinary Least Square Method and E-view version 2.0. The results revealed that community development cost disclosure is positive and insignificant.at 5% level of significance. The study therefore concludes that community development cost disclosure has positive and insignificant impact on corporate performance of oil and gas companies in Nigeria. The study recommends that management of oil and gas companies in Nigeria should increase spending on community development cost items in their operations especially in their host communities since it is positive and has a positive effect on performance.