OOIR: Observatory of International Research

Papers

(The median citation count of Sustainability Accounting Management and Policy Journal is 6. 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 2021-08-01 to 2025-08-01.)

Article	Citations
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	104
Does national ethical judgement matter for earnings management?	94
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	93
Understanding corporate tax responsibility: a systematic literature review	80
Extreme weather events in New Zealand: Financial market-related impacts	72
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	62
Sustainable development goals and assurance of non-financial information reporting in Spain	53
Inclusive mapping of sustainable finance and accounting: a bibliometric review	52
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	52
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	51
Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes	50
Key aspects of sustainability reporting quality and the future of GRI	50
What sustainability assurance services do institutional investors demand and what value do they give them?	49
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	45
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain	43
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	40
Evaluating the outcome effectiveness of the global reporting initiative transitions	34
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	33
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	32
Negative media coverage of ESG issues and corporate tax avoidance	30
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	29
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	25
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	24
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	23
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	23

Business engagement for the SDGs in COVID-19 time: an Italian perspective	22
CSR reporting and corporate performance: the role of strategic emphasis	22
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency	22
Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system	21
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	21
Do high-quality online interactions improve corporate ESG performance? Evidence from China	21
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response	21
Exploring environmental sustainability and green management practices: evidence from logistics service providers	21
Shareholder-initiated environmental and energy resolutions: too little too late?	20
Photo disclosure in human rights issues by fortune companies: an impression management perspective	19
Exploring socio-technical imaginaries on smart city sustainability	19
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework	19
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?	19
Embedding and managing blockchain in sustainability reporting: a practical framework	19
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries	19
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus	18
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	18
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	17
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures	17
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses	16
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	15
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	15
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	15
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	15
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market	15
Rational purpose requirement and sustainability reporting assurance	14
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	14
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries	14
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	14
Refining integrated thinking	14
Integrating societal issues into the asset allocation and selection strategies of ethical funds: the case of socially responsible funds and Islamic funds	13
Sustainability and the Australian international higher education industry: towards a multidimensional model	13
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	13
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?	13
Publisher’s note	13
The concept of materiality in sustainability reporting: from essential contestation to research opportunities	13
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?	13
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns	12
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives	12
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China	12
Institutional pressure and real estate balanced scorecard indicators	11
Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision	11
Country-level sustainability and cross-border banking flows	11
Strategic accountability for sustainability of natural resources – public discharge and optimism in sub-Saharan Africa	11
An integrated literature review on the adoption and diffusion of multicapital accounting innovations	11
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy	11
Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market	11
Editorial	11
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs	10
Critical reflections on sustainability reporting standard setting	10

The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH	10
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises	10
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region	10
Biodiversity communication at German Airports: a hermeneutic approach	10
Do firms practise what they preach? Corporate performance-communication decoupling on environmental SDGs and the impact of sustainability-oriented governance mechanisms	10
Implementing biodiversity reporting: insights from the case of the largest dairy company in China	10
Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?	10
Corporate governance and sustainability reporting quality: evidence from Nigeria	10
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance	9
Accelerating sustainability through better reporting	9
Far-right greenwashing: the twisting of sustainability	9
External energy security elements and the riskiness of clean energy stocks: a volatility analysis	9
Sustainability reporting and approaches to materiality: tensions and potential resolutions	9
Corporate water risk reporting: the case of the CDP Water Security Questionnaire	9
External corporate governance and assurance of corporate social responsibility reports: evidence from China	8
Fostering resilience: exploring financial inclusion as a catalyst in mitigating economic policy uncertainty and safeguarding food security in developing countries	8
Climate change disclosure performance and audit fees: evidence from Australia	8
Disentangling the concept of comparability in sustainability reporting	8
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting	8
Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study	8
Sustainability assurance and provider choice: a meta-regression analysis	8
Do climate risks contribute to financial system stress? The case of ASEAN-5 countries	8
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator	8
Urban energy planning, policy orientation and green innovation incentives: evidence from Chinese listed companies	8
Leveraging unique resources and capabilities to address ESG challenges: a qualitative study of high-growth Italian start-ups	8
Stopgap or sustainable strategy? The impact of China’s green credit guidelines policy on corporate ESG performance	8
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting	7
Moving beyond the external face of accountability: constructing accountability for sustainability from within	7
Environmental performance and cost of finance: evidence from emerging markets	7
Assessing the implementation of sustainable development goals: does integrated reporting matter?	7
Past, present and future of impact investing and closely related financial vehicles: a literature review	7
People’s awareness and behaviours of circular economy around the world: literature review and research agenda	7
Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care	7
Impact of corporate climate change disclosure on firm performance: empirical evidence from an emerging economy	7
Optimizing global risk-conscious portfolios: the strategic role of Sharia-compliant and ESG investments	7
Islamic finance for sustainable development in clean technology: dynamic capabilities and natural resource-based view	7
Assessing the impact of environmental accounting research: evidence from citation and journal data	6
Was there a notion of ‘enough’ in the European Green Deal? Sufficiency in the European Union’s sustainability discourse	6
Bridging organisational discourse and practice change: exploring sustainable procurement portfolios for Australian beef	6
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile	6
Sustainable development principles in firm operations: evidence across industries	6
Stakeholder value creation system: understanding the process	6
The construction of the normative persuasion of social and environmental reporting regulation	6
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden	6
How does green finance affect human well-being in the context of aging populations? Evidences from China	6
The trilogy in sustainability of environmental performance, assurance quality and firm value	6
The neutralization of ESG risks by leading agri-food companies	6
Guest editorial: Sustainability accounting, reporting and practices in public sector organisations	6
Corporate social responsibility and financial accounting concepts: evidence from an emerging market	6
Designing natural capital accounting for agriculture: perceptions of farm accountants	6
Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm	6
The impact of a firm’s ESG score on its cost of capital: can a high ESG score serve as a substitute for a weaker legal environment	6
Guest editorial	6