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This paper explores the drivers of corporate social responsibility (CSR) information disclosure from the perspective of signaling and legitimacy theories. Specifically, the paper investigates the effects of corporate size and CSR performance on the extent of CSR information disclosure. Overall, data set was drawn from the annual reports of 12 manufacturing firms operating in Nigeria for the period between 2017 and 2018 by means of content analysis. The data set collected was analyzed by performing multiple regression analysis. The results of the analysis indicate that both size and CSR performance have significant positive effects on the extent of CSR information disclosure. This finding provides an understanding of CSR information disclosure behavior of manufacturing firms in Nigeria that would be of immense help to corporate regulators in designing future CSR reporting guidelines. The study result further extends and deepens extant literature on CSR information disclosure by the inclusion of CSR performance, which is not commonly included as driver of CSR disclosure and, thus, provides valuable reference for cross countries comparative studies in this area. Key Words: Corporate Social Responsibility, Corporate Social Responsibility Disclosure, Determinants of Corporate Social Responsibility Disclosure, Signaling Theory, legitimacy theory