OOIR: Observatory of International Research

Papers

(The H4-Index of Sustainability Accounting Management and Policy Journal is 26. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-12-01 to 2025-12-01.)

Article	Citations
Impact of the sustainability development goals (SDGs) on the cost of debt: how does the reporting of sustainability goals affect cost of debt?	116
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	111
Multi-capital accounting: to what end?	85
GVCs and embedded carbon emission dynamics: implications of CBAM for EU downstream sectors	83
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	80
Navigating the divide: transforming sustainability disclosure research into policy action	72
Understanding corporate tax responsibility: a systematic literature review	68
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	65
Extreme weather events in New Zealand: Financial market-related impacts	61
Inclusive mapping of sustainable finance and accounting: a bibliometric review	60
Sustainable development goals and assurance of non-financial information reporting in Spain	58
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	56
Evaluating the outcome effectiveness of the global reporting initiative transitions	51
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	46
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	40
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	37
Key aspects of sustainability reporting quality and the future of GRI	36
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	35
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	33
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	31
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	31
Negative media coverage of ESG issues and corporate tax avoidance	30
CSR reporting and corporate performance: the role of strategic emphasis	29
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	29
Business engagement for the SDGs in COVID-19 time: an Italian perspective	28

Exploring environmental sustainability and green management practices: evidence from logistics service providers