OOIR: Observatory of International Research

Papers

(The median citation count of Sustainability Accounting Management and Policy Journal is 4. 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 2021-05-01 to 2025-05-01.)

Article	Citations
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	94
Does national ethical judgement matter for earnings management?	86
Understanding corporate tax responsibility: a systematic literature review	79
Extreme weather events in New Zealand: Financial market-related impacts	78
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	64
What sustainability assurance services do institutional investors demand and what value do they give them?	50
Inclusive mapping of sustainable finance and accounting: a bibliometric review	47
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	45
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain	45
Key aspects of sustainability reporting quality and the future of GRI	44
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	43
Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes	41
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	41
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	39
Sustainable development goals and assurance of non-financial information reporting in Spain	39
Evaluating the outcome effectiveness of the global reporting initiative transitions	38
Negative media coverage of ESG issues and corporate tax avoidance	36
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	32
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	32
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	30
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	28
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	25
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency	25
Do high-quality online interactions improve corporate ESG performance? Evidence from China	22
CSR reporting and corporate performance: the role of strategic emphasis	21

Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning	21
Towards 2014/95/EU directive compliance: the case of Poland	21
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	20
Business engagement for the SDGs in COVID-19 time: an Italian perspective	20
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	20
Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system	19
Exploring environmental sustainability and green management practices: evidence from logistics service providers	19
Shareholder-initiated environmental and energy resolutions: too little too late?	19
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response	19
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?	18
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries	18
Photo disclosure in human rights issues by fortune companies: an impression management perspective	17
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	17
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework	17
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	17
Cross-sector collaboration and nonprofit boundary work for female workers in developing countries: evidence from Bangladesh	17
Embedding and managing blockchain in sustainability reporting: a practical framework	16
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses	15
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures	15
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus	15
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	14
Accounting for gaming in the time of plague: COVID-19 in Macau	14
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	14
Accountability by design? Exploring design characteristics of corporate social responsibility standards	13
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	13
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	13
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	13
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market	13
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	13
Refining integrated thinking	12
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	12
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries	12
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?	11
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?	11
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives	11
The concept of materiality in sustainability reporting: from essential contestation to research opportunities	11
Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market	11
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns	11
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China	11
Sustainability and the Australian international higher education industry: towards a multidimensional model	11
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy	11
Strategic accountability for sustainability of natural resources – public discharge and optimism in sub-Saharan Africa	10
Country-level sustainability and cross-border banking flows	10
An integrated literature review on the adoption and diffusion of multicapital accounting innovations	10
Institutional pressure and real estate balanced scorecard indicators	10
Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision	10
Editorial	10
Sustainability strategy of Indonesian and Malaysian palm oil industry: a qualitative analysis	10
The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH	10
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs	9

Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region	9
Do firms practise what they preach? Corporate performance-communication decoupling on environmental SDGs and the impact of sustainability-oriented governance mechanisms	9
External energy security elements and the riskiness of clean energy stocks: a volatility analysis	9
Corporate governance and sustainability reporting quality: evidence from Nigeria	9
Accelerating sustainability through better reporting	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
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises	8
Critical reflections on sustainability reporting standard setting	8
Sustainability reporting and approaches to materiality: tensions and potential resolutions	8
Guest editorial	8
Fostering resilience: exploring financial inclusion as a catalyst in mitigating economic policy uncertainty and safeguarding food security in developing countries	8
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance	8
Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?	8
Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study	8
Urban energy planning, policy orientation and green innovation incentives: evidence from Chinese listed companies	8
Implementing biodiversity reporting: insights from the case of the largest dairy company in China	8
External corporate governance and assurance of corporate social responsibility reports: evidence from China	7
Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care	7
Stopgap or sustainable strategy? The impact of China’s green credit guidelines policy on corporate ESG performance	7
People’s awareness and behaviours of circular economy around the world: literature review and research agenda	7
Far-right greenwashing: the twisting of sustainability	7
Leveraging unique resources and capabilities to address ESG challenges: a qualitative study of high-growth Italian start-ups	7
Climate change disclosure performance and audit fees: evidence from Australia	7
Do climate risks contribute to financial system stress? The case of ASEAN-5 countries	7
Optimizing global risk-conscious portfolios: the strategic role of Sharia-compliant and ESG investments	7
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator	7
Sustainability assurance and provider choice: a meta-regression analysis	7
Environmental performance and cost of finance: evidence from emerging markets	7
Social responsibility or smoke screening: evidence from India	7
The construction of the normative persuasion of social and environmental reporting regulation	6
Corporate social responsibility and financial accounting concepts: evidence from an emerging market	6
Moving beyond the external face of accountability: constructing accountability for sustainability from within	6
Assessing the implementation of sustainable development goals: does integrated reporting matter?	6
Impact of corporate climate change disclosure on firm performance: empirical evidence from an emerging economy	5
Designing natural capital accounting for agriculture: perceptions of farm accountants	5
How does green finance affect human well-being in the context of aging populations? Evidences from China	5
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	5
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting	5
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden	5
Was there a notion of ‘enough’ in the European Green Deal? Sufficiency in the European Union’s sustainability discourse	5
The trilogy in sustainability of environmental performance, assurance quality and firm value	5
Past, present and future of impact investing and closely related financial vehicles: a literature review	5
Assessing the impact of environmental accounting research: evidence from citation and journal data	5
Bridging organisational discourse and practice change: exploring sustainable procurement portfolios for Australian beef	5
The neutralization of ESG risks by leading agri-food companies	5
Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm	5
Stakeholder value creation system: understanding the process	4
Sustainable development principles in firm operations: evidence across industries	4
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile	4
The institutionalisation of sustainability reporting in management practice: evidence through action research	4
Board gender diversity and accounting conservatism: the role of corporate social responsibility	4
Guest editorial	4
Appearance or substance of Stewardship and ESG reporting? The challenges of translating ‘commitment’ into tangible outcomes	4
The evolution of disclosure in integrated reports by a New Zealand company	4
Impact case or impact washing? An analysis of investors’ strategies to influence corporate behavior	4
Sustainable development, economic policy uncertainty and tax risk	4
Can financial markets help attain carbon goals? Evidence from systematic literature review, bibliometric analysis and topic modelling	4
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements	4
Corporate responsibility coalitions and the sustainability issues management capabilities of firms	4
Strengthening impact integrity in investment decision-making for sustainable development	4
Organizational practices as drivers of societal change: contextual spillover effects of environmental management on employees’ public sphere pro-environmental behavior	4