This study has been conducted to investigate the effect of corporate governance(CG)elements, especially board attributes, on the decision of disclosure policy of non-financial firms. Four independent variables board size, board independence, family ownership and gender diversity explained the impact of CG on disclosure policy of non financial firms. The disclosure decision is measured on a disclosure index developed from 07 factors that have an impact on the disclosure coverage of the organization. A total of 70 non-financial corporations listed on the Karachi Stock Exchange are used to decide the relationship of the board attributes and decision of disclosure to limit information asymmetry for resolving distresses between the agents and principals. The data for the research study is from 2017-2021, the intent for a duration of records is that SECP carried out a Code of corporate governance in 2017 and addition of female director in the corporate board to comprehend the affect of lady directors in the study. Descriptive statistics, Correlation Matrix and fixed effect model for regression is used to analyze data. Hausman check is a diagnostic test which recommends fixed effect mannequin for analysis. A significant positive relationship is found between the Board Size, Board Independence, while Female Director and Family Ownership are insignificant on the dependent variable DSPL.

Keywords: Corporate governance, disclosure policy, board composition, fixed effect model