“…This section formulates the research hypotheses based on the theory previously discussed and arguments from mainstream studies investigating the association between corporate governance and CSR or sustainability disclosure in the private sector (Michelon and Parbonetti, 2012; Chan et al , 2014; Liao et al , 2015; Jain and Jamali, 2016; Rao and Tilt, 2016; Helfaya and Moussa, 2017; García‐Sánchez and Martínez‐Ferrero, 2018). Moreover, considering the lack of research on corporate governance and sustainability disclosure in the university realm, previous studies investigated the impact of certain university board attributes on the level of voluntary disclosure (Ntim et al , 2017); Intellectual Capital (ICD) disclosure (Manes-Rossi et al , 2018; Nicolo’ et al , 2020; Nicolò et al , 2021c); and, corporate governance disclosure (Andrades et al , 2021), represent further valid relevance to corroborate and contextualise the hypotheses.…”