OOIR: Observatory of International Research

Papers

(The H4-Index of Sustainability Accounting Management and Policy Journal is 28. 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 2022-05-01 to 2026-05-01.)

Article	Citations
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	146
Impact of the sustainability development goals (SDGs) on the cost of debt: how does the reporting of sustainability goals affect cost of debt?	106
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	97
GVCs and embedded carbon emission dynamics: implications of CBAM for EU downstream sectors	95
Multi-capital accounting: to what end?	91
Navigating the divide: transforming sustainability disclosure research into policy action	89
Understanding corporate tax responsibility: a systematic literature review	68
Sustainability and regulatory compliance in management control systems: insights from Germany’s Supply Chain Due Diligence Act	66
Evaluating the outcome effectiveness of the global reporting initiative transitions	66
Extreme weather events in New Zealand: Financial market-related impacts	65
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	47
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	46
Inclusive mapping of sustainable finance and accounting: a bibliometric review	41
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	39
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	38
Key aspects of sustainability reporting quality and the future of GRI	37
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	37
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	36
Negative media coverage of ESG issues and corporate tax avoidance	35
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	35
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	35
Materiality assessment and interconnectedness of sustainable development goals: uncovering misalignments between corporate and stakeholder priorities	35
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	34
Spirituality in action: change management in the Church of Naples	33
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency	31

Shielding or propelling? Political connections and corporate environmental sustainability: the moderating role of social performance feedback	30
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	29
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	29
Business engagement for the SDGs in COVID-19 time: an Italian perspective	28