The study examined the relationship between firm’s attributes and social responsibility disclosure of listed companies in Nigeria. The specific objectives of the study are to: ascertain the relationship between leverage and social responsibility disclosure of listed companies; investigate the relationship between profitability and social responsibility disclosure of listed companies; and examine the relationship between audit firm’s size and social responsibility disclosure of listed companies in Nigeria. Out of the population of seventy-two (72) firms, using judgemental sampling method, 33 firms were selected from the Nigerian Exchange Group. The data used were secondary data and were drawn from 2013 to 2022. The data used were sourced from the firm’s annual report, Exchange fact book and Internet. The data collected were analysed using Pearson Correlation Matrix and OLS. The results show that profitability and Audit firm’s size have positive relationship with social responsibility disclosure of listed companies in Nigeria; whereas leverage has negative relationship with social responsibility disclosure of listed companies in Nigeria. The study, therefore among others recommends that the Regulatory authorities should come up with clearly defined regulation on how to go about social responsibility issues as regards to leverage of the companies and the government should ensure full implementations of the regulations.