Aim: The study evaluated the application of upper echelon theory on IFRS 6 disclosure practices among African exploration firms. The research examined how CEO gender, board gender, board committee gender, and top management gender correlate with the level of IFRS 6 disclosure within Africa's exploration industry.

Methodology: The study used ex post facto research design. Filtered sampling was adopted in selecting the sampled firms from African upstream, downstream, mining and metals industry. Data collected from Machame Ratios for 2012-2022 were analyzed through ordinal logistic regression.

Findings: The findings revealed that CEO gender has an insignificant effect on IFRS 6 disclosure practices with a confidence interval of -2.0057. Board gender showed a significant negative effect on IFRS 6 disclosure with a p-value of -0.0491. In contrast, board committee gender and top management gender positively and significantly influenced IFRS 6 disclosure with p-values of 0.0073 and 0.0059, respectively.

Contributions: The study contributed to the existing literature on the framework of upper echelon theory as it influenced IFRS 6 disclosure practices among Africa exploration firms.

Recommendations:

It recommended the need for researchers to further explore upper echelon specific characteristics in comparison with others. It recommended that training programs should be developed to enhance the IFRS 6 expertise of accountants and financial professionals in the African context. The study recommended that policymakers and corporate governance advocates should not only focus on gender diversity but also on leadership competencies and regulatory frameworks.

Implications for Africa: African firms should prioritize promoting women into key decision-making positions like board committees and top management. This can enhance transparency and compliance with IFRS 6. Firms should focus on fostering inclusive environments where diverse boards can thrive and positively influence financial reporting.