Measuring the impact of corporate governance on non-financial reporting in the top HEIs worldwide

Purpose This study aims to measure the relationship between corporate governance and non-financial reporting (NFR) in higher education institutions (HEIs). Board effectiveness, student engagement, audit quality, Vice-Chancellor (VC) pay VC gender are targeted for analysis. Design/methodology/approach is based on content The authors used EU NFR Directive (2014/95/EU) NFR. includes environmental, social responsibility, human rights, board effectiveness corruption bribery. Cross-sectional data was collected from 89 HEIs worldwide across 15 different countries over three years. Content analysis, weighted scoring method panel analysis obtain results. Findings Through a neo-institutional theoretical lens, this provides broader understanding of disclosure practices within HEIs. findings reveal that significantly positively associated with disclosure. However, has significant negative impact More interestingly, engagement an insignificant association there difference level universities situated geographical region such as USA, Australia, UK EU, Asia Canada. have important implications regulators policymakers. evidence appears be robust when controlling possible endogeneities. Originality/value contributes literature it new insights mechanisms