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 2022-07-01 to 2026-07-01.)

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?	113
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	100
Navigating the divide: transforming sustainability disclosure research into policy action	93
Multi-capital accounting: to what end?	92
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	71
Understanding corporate tax responsibility: a systematic literature review	70
GVCs and embedded carbon emission dynamics: implications of CBAM for EU downstream sectors	68
Inclusive mapping of sustainable finance and accounting: a bibliometric review	48
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	47
Extreme weather events in New Zealand: Financial market-related impacts	44
Sustainability and regulatory compliance in management control systems: insights from Germany’s Supply Chain Due Diligence Act	44
Key aspects of sustainability reporting quality and the future of GRI	43
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	43
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	43
Evaluating the outcome effectiveness of the global reporting initiative transitions	43
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	39
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	39
Materiality assessment and interconnectedness of sustainable development goals: uncovering misalignments between corporate and stakeholder priorities	38
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	37
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	35
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	35
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	32
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	31
Negative media coverage of ESG issues and corporate tax avoidance	31
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency	30

Spirituality in action: change management in the Church of Naples	29
Shielding or propelling? Political connections and corporate environmental sustainability: the moderating role of social performance feedback	29
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	29
Do high-quality online interactions improve corporate ESG performance? Evidence from China	28
CSR reporting and corporate performance: the role of strategic emphasis	28
Exploring environmental sustainability and green management practices: evidence from logistics service providers	28
Business engagement for the SDGs in COVID-19 time: an Italian perspective	28
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	27
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?	27
Shareholder-initiated environmental and energy resolutions: too little too late?	27
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	27
Exploring socio-technical imaginaries on smart city sustainability	26
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response	25
Return and volatility spillover among green finance, sustainable and Islamic investments: evidence for environmental sustainability via financial convergence	24
Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system	22
Board gender diversity: the hidden impact of female directors on environmental decoupling	21
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries	21
The governance of commons in the Alps: the role of Alpine Common Properties in alleviating new forms of poverty in mountain communities	21
European political parties and the reframing of sustainability: discursive shifts and integration dynamics in the EU	21
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework	20
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	20
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures	20
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus	20
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	20
The effect of environmental taxes on sustainable energy transition prospects	20
Does ESG disclosure influence firm’s green innovation? Evidence from China	19
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market	19
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	19
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	19
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	19
Greenwashing or brownwashing? The impact of fintech on corporate strategic ESG behaviour – evidence from listed companies in China	19
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	19
The effect of issuing green bonds on peer companies’ green innovation: evidence from Chinese listed companies	19
Refining integrated thinking	19
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	18
Can environmental protection tax law restrain ESG rating divergence?	18
Rational purpose requirement and sustainability reporting assurance	18
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries	18
Publisher’s note	18
Integrating societal issues into the asset allocation and selection strategies of ethical funds: the case of socially responsible funds and Islamic funds	18
Sustainability and the Australian international higher education industry: towards a multidimensional model	17
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?	17
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	17
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns	16
Firms largely ignore uncertainty when disclosing greenhouse gas emissions in their annual reporting	16
The concept of materiality in sustainability reporting: from essential contestation to research opportunities	16
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China	16
Carbon taxation as a catalyst for sustainable development: insights from five decades of global research	15
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?	15
Guest editorial: Carbon emissions trading and supply chain, information disclosure, and sustainability reporting assurance	15

Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives	15
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy	15
The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH	14
Do firms practise what they preach? Corporate performance-communication decoupling on environmental SDGs and the impact of sustainability-oriented governance mechanisms	14
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region	14
An integrated literature review on the adoption and diffusion of multicapital accounting innovations	14
The use of technology by organisations to enhance social and environmental sustainability: framing and research agenda	14
Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision	14
Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market	14
Biodiversity communication at German Airports: a hermeneutic approach	14
Beyond the launch pad: exploring sustainability and accountability practices of space companies	14
Accelerating sustainability through better reporting	13
Urban energy planning, policy orientation and green innovation incentives: evidence from Chinese listed companies	13
External energy security elements and the riskiness of clean energy stocks: a volatility analysis	13
Critical reflections on sustainability reporting standard setting	13
Accountability for the green transition: the (non)role of transition plans	13
Implementing biodiversity reporting: insights from the case of the largest dairy company in China	13
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs	13
Far-right greenwashing: the twisting of sustainability	12
Sustainability assurance and provider choice: a meta-regression analysis	12
Do institutional pressures boost sustainability control systems?	12
Disentangling the concept of comparability in sustainability reporting	12
Corporate water risk reporting: the case of the CDP Water Security Questionnaire	12
Fostering human development: do institutional environment quality and overall UN-SDGs attainment matter?	12
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting	12
External corporate governance and assurance of corporate social responsibility reports: evidence from China	12
Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study	12
Leveraging unique resources and capabilities to address ESG challenges: a qualitative study of high-growth Italian start-ups	11
Fostering resilience: exploring financial inclusion as a catalyst in mitigating economic policy uncertainty and safeguarding food security in developing countries	11
Stopgap or sustainable strategy? The impact of China’s green credit guidelines policy on corporate ESG performance	11
Energy efficiency and norm compliance drivers amongst industry decision-makers: evidence of intersectionality and the role of morality	11
Climate change disclosure performance and audit fees: evidence from Australia	11
Islamic finance for sustainable development in clean technology: dynamic capabilities and natural resource-based view	10
Optimizing global risk-conscious portfolios: the strategic role of Sharia-compliant and ESG investments	10
Do climate risks contribute to financial system stress? The case of ASEAN-5 countries	10
Management capabilities in poverty alleviation: a bibliometric review of practices in religious organizations	10
Collaboration patterns in circular economy innovation ecosystems: evidence from the Horizon Europe programme	10
People’s awareness and behaviours of circular economy around the world: literature review and research agenda	10
The construction of the normative persuasion of social and environmental reporting regulation	9
Impact of corporate climate change disclosure on firm performance: empirical evidence from an emerging economy	9
Decoupling between aspirational talk and action in biodiversity reporting. A substantive or symbolic response to institutional pressures?	9
The framing of sustainability by different stakeholder groups in India: Perspectives, consequences and implications	9
Moving beyond the external face of accountability: constructing accountability for sustainability from within	9
Past, present and future of impact investing and closely related financial vehicles: a literature review	9
Exploring the relationship of digital transformation and sustainability: a bibliometric analysis and future research agenda	9
Assessing the performance of sustainability practices in an Italian food supply chain	9
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden	8
Assessing the implementation of sustainable development goals: does integrated reporting matter?	8
Designing natural capital accounting for agriculture: perceptions of farm accountants	8
The neutralization of ESG risks by leading agri-food companies	8
How does green finance affect human well-being in the context of aging populations? Evidences from China	8
Bridging organisational discourse and practice change: exploring sustainable procurement portfolios for Australian beef	8
Guest editorial: Sustainability discourses and narratives in the European Union	8
Will digital economy, green innovation and renewable energy become catalysts for sustainable development? New insights from quantile and time perspectives	8
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	7
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile	7
Guest editorial	7
The trilogy in sustainability of environmental performance, assurance quality and firm value	7
Stakeholder value creation system: understanding the process	7
Making different sense of corporate sustainability reporting directive: emotion, identity and divergent professional pathways	7
Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm	7
Was there a notion of ‘enough’ in the European Green Deal? Sufficiency in the European Union’s sustainability discourse	7
Guest editorial: Sustainability accounting, reporting and practices in public sector organisations	7
Can financial markets help attain carbon goals? Evidence from systematic literature review, bibliometric analysis and topic modelling	6
Appearance or substance of Stewardship and ESG reporting? The challenges of translating ‘commitment’ into tangible outcomes	6
Constituent participation in the public consultation on EU CSRD: Who was the most active stakeholder?	6
How does artificial intelligence technology affect ESG performance? Evidence from China	6
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements	6
Islamic climate bond for electric vehicle and renewable energy: religion as an open innovation for climate action	6
Cooperatives and the CSRD: do sector agnostic ESRS reflect their distinctive value?	6
Impact case or impact washing? An analysis of investors’ strategies to influence corporate behavior	6
The evolution of disclosure in integrated reports by a New Zealand company	6
Sustainable development principles in firm operations: evidence across industries	6
Greening or greenwashing? Corporate green bonds and stock pricing efficiency in China	6