OOIR: Observatory of International Research

Papers

(The median citation count of Sustainability Accounting Management and Policy Journal is 3. 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 2020-04-01 to 2024-04-01.)

Article	Citations
Refining integrated thinking	58
Sustainability reporting and approaches to materiality: tensions and potential resolutions	45
The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs	44
Board characteristics and sustainability performance: empirical evidence from emerging markets	43
The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research	41
Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development	38
Foreign direct investment and the environment: disentangling the impact of greenfield investment and merger and acquisition sales	33
The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice	32
Sustainability efforts in the fast fashion industry: consumer perception, trust and purchase intention	32
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective	31
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting	31
China’s financial sector sustainability and “green finance” disclosures	30
The greenwashing triangle: adapting tools from fraud to improve CSR reporting	30
Female directors on boards. The impact of faultlines on CSR reporting	30
Business contributions to the sustainable development goals through community sustainability partnerships	29
An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting	29
Towards 2014/95/EU directive compliance: the case of Poland	27
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance	26
Corporate governance and sustainability reporting quality: evidence from Nigeria	25
The linkage between CSR and cost of equity: an Indian perspective	25
Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community	24
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports	24
Does renewable energy promote green economic growth in OECD countries?	24
“A new direction? The “mainstreaming” of sustainability reporting”	20
Embedding and managing blockchain in sustainability reporting: a practical framework	18

Swimming against the tide: back to single materiality for sustainability reporting	18
Economic policy uncertainty and corporate social responsibility performance: evidence from China	18
Environmental disclosure quality and risk: the moderating effect of corporate governance	18
Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings	17
Assessing the implementation of sustainable development goals: does integrated reporting matter?	17
How do ESG practices create value for businesses? Research review and prospects	16
The value relevance of sustainability reporting: does assurance and the type of assurer matter?	16
Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh	16
What sustainability assurance services do institutional investors demand and what value do they give them?	16
Sustainability accounting, management and policy in China: recent developments and future avenues	15
Does policy uncertainty affect corporate environmental information disclosure: evidence from China	15
AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations	15
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France	14
Corporate environmental responsibility in China: a strategic political perspective	14
Stakeholders and socially responsible supply chain management: the moderating role of internationalization	14
Testing social and environmental disclosure-reputation relationship: a longitudinal two-way analysis	14
A framework for sustainability reporting	13
Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies	12
Sustainability strategy of Indonesian and Malaysian palm oil industry: a qualitative analysis	12
Sustainable development goals and assurance of non-financial information reporting in Spain	12
The relationship between poor CSR performance and hard, negative CSR information disclosures	11
Leveraging open innovation strategies for fueling eco-innovation performance in dynamic environments	11
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	11
Does CSR disclosure influence financial performance of firms? Evidence from an emerging economy	10
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises	10
Corporate social performance (CSP) in time of economic crisis	10
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator	10
The impact of top management’s environmental responsibility audit on corporate environmental investment: evidence from China	9
Examining the CSR strategy of MNCs in Bangladesh	9
Materiality assessment: the case of Latin American listed companies	9
Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency	9
Air pollution, auditors' pessimistic bias and audit quality: evidence from China	9
The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?	9
The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective	9
Management of risks associated with the disclosure of future-oriented information in integrated reports	9
The institutionalisation of sustainability reporting in management practice: evidence through action research	8
Co-opetition for corporate social responsibility and sustainability: drivers and success factors	8
Capital structure and speed of adjustment: the impact of environmental, social and governance (ESG) performance	7
Mapping corporate social responsibility practices at the international level: systematic review and content analysis approach	7
Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?	7
Exploring CSR’s influence on employees’ attitudes and behaviours in higher education	7
Key aspects of sustainability reporting quality and the future of GRI	7
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	7
The impact of eco-innovation on the stock returns of technology-based KIBS: role of eco-innovation type and its degree of novelty	7
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain	7
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	7
The need for accounting-integrated data streams for scenario-based planning in primary production: responding to COVID-19 and other crises	6
When a sector-specific standard for non-financial reporting is not enough: evidence from microfinance institutions in Italy	6
Teaching sustainable development in business sciences degrees: evidence from Portugal	6
Why do some social enterprises flourish in Vietnam? A comparison of human and ecosystem partnerships	6

The failure of transparency as self-regulation	6
Integrated thinking in the integrated reports of public sector companies. Evidence and contextual factors	6
Photo disclosure in human rights issues by fortune companies: an impression management perspective	6
Cross-sector dialogue for sustainability: to partner or not to partner?	5
Sustainability reporting, universities and global reporting initiative applicability: a still open issue	5
The diffusion of the sustainable development goals (SDGs): an examination of preparer perceptions	5
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	5
Imag(in)ing Colombian post-conflict in corporate sustainability reports	5
CEO talk of sustainability in CEO letters: towards the inclusion of a sustainability embeddedness and value-creation perspective	5
Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning	5
Critical reflections on sustainability reporting standard setting	5
Examining the social pressures on voluntary CSR reporting: the roles of interlocking directors	5
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	5
Higher education institutions, PRME and partnerships for the goals: retrofit labeling or driving force for change?	5
Social responsibility or smoke screening: evidence from India	5
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs	5
Impact case or impact washing? An analysis of investors’ strategies to influence corporate behavior	4
External corporate governance and assurance of corporate social responsibility reports: evidence from China	4
Implementing biodiversity reporting: insights from the case of the largest dairy company in China	4
Corporate community relations and development: engagement with indigenous peoples	4
Environmental performance and cost of finance: evidence from emerging markets	4
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	4
External energy security elements and the riskiness of clean energy stocks: a volatility analysis	4
Country-level sustainability and cross-border banking flows	4
Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument	4
Strengthening impact integrity in investment decision-making for sustainable development	4
Corporate social responsibility and financial accounting concepts: evidence from an emerging market	4
Defined benefit pension policies and social responsibility performance: do socially responsible firms walk the talk?	3
Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market	3
Automatic air pollution monitoring and corporate environmental disclosure: a quasi-natural experiment from China	3
Benchmarking corporate water reporting in emerging economies: the case of Peru	3
Assessing the impact of environmental accounting research: evidence from citation and journal data	3
Strategic accountability for sustainability of natural resources – public discharge and optimism in sub-Saharan Africa	3
Sustainability and the Australian international higher education industry: towards a multidimensional model	3
Disentangling the concept of comparability in sustainability reporting	3
Cultural influences on the quality of corporate social responsibility disclosures: an examination of carbon disclosure	3
How multinational corporations and nonprofits collaborate for sustainability: assessing social partnerships from China	3
Regulation of the fashion supply chains and the sustainability–growth balance	3
Cost of capital and firm performance of ESG companies: what can we infer from COVID-19 pandemic?	3
Does national ethical judgement matter for earnings management?	3