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 2020-11-01 to 2024-11-01.)

Article	Citations
Refining integrated thinking	68
Board characteristics and sustainability performance: empirical evidence from emerging markets	62
Sustainability reporting and approaches to materiality: tensions and potential resolutions	60
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective	48
The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research	47
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance	44
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting	38
Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development	37
Corporate governance and sustainability reporting quality: evidence from Nigeria	36
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports	36
Business contributions to the sustainable development goals through community sustainability partnerships	32
Swimming against the tide: back to single materiality for sustainability reporting	32
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France	28
Towards 2014/95/EU directive compliance: the case of Poland	28
Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia	28
Assessing the implementation of sustainable development goals: does integrated reporting matter?	27
How do ESG practices create value for businesses? Research review and prospects	25
“A new direction? The “mainstreaming” of sustainability reporting”	25
Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings	25
Embedding and managing blockchain in sustainability reporting: a practical framework	25
A framework for sustainability reporting	24
Economic policy uncertainty and corporate social responsibility performance: evidence from China	23
The value relevance of sustainability reporting: does assurance and the type of assurer matter?	20
AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations	19
Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh	18

Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	18
What sustainability assurance services do institutional investors demand and what value do they give them?	16
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	16
Capital structure and speed of adjustment: the impact of environmental, social and governance (ESG) performance	16
Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies	16
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research	15
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator	15
Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency	15
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain	14
Materiality assessment: the case of Latin American listed companies	14
The relationship between poor CSR performance and hard, negative CSR information disclosures	14
Sustainable development goals and assurance of non-financial information reporting in Spain	14
Sustainability strategy of Indonesian and Malaysian palm oil industry: a qualitative analysis	14
The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective	13
The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?	12
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	12
Corporate social performance (CSP) in time of economic crisis	12
Critical reflections on sustainability reporting standard setting	12
The institutionalisation of sustainability reporting in management practice: evidence through action research	11
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	11
Does CSR disclosure influence financial performance of firms? Evidence from an emerging economy	11
Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?	11
Co-opetition for corporate social responsibility and sustainability: drivers and success factors	10
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises	10
Key aspects of sustainability reporting quality and the future of GRI	10
Examining the CSR strategy of MNCs in Bangladesh	10
The diffusion of the sustainable development goals (SDGs): an examination of preparer perceptions	10
Management of risks associated with the disclosure of future-oriented information in integrated reports	10
Examining the social pressures on voluntary CSR reporting: the roles of interlocking directors	9
Mapping corporate social responsibility practices at the international level: systematic review and content analysis approach	9
Corporate social responsibility and financial accounting concepts: evidence from an emerging market	9
Sustainability reporting, universities and global reporting initiative applicability: a still open issue	8
The failure of transparency as self-regulation	8
Higher education institutions, PRME and partnerships for the goals: retrofit labeling or driving force for change?	8
When a sector-specific standard for non-financial reporting is not enough: evidence from microfinance institutions in Italy	8
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	8
Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market	8
Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument	8
CEO talk of sustainability in CEO letters: towards the inclusion of a sustainability embeddedness and value-creation perspective	7
Photo disclosure in human rights issues by fortune companies: an impression management perspective	7
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	7
A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions	7
External corporate governance and assurance of corporate social responsibility reports: evidence from China	7
Assessing the impact of environmental accounting research: evidence from citation and journal data	7
Why do some social enterprises flourish in Vietnam? A comparison of human and ecosystem partnerships	7
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	7
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	7
The need for accounting-integrated data streams for scenario-based planning in primary production: responding to COVID-19 and other crises	7
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	7
Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning	6

Cross-sector dialogue for sustainability: to partner or not to partner?	6
Cultural influences on the quality of corporate social responsibility disclosures: an examination of carbon disclosure	6
Country-level sustainability and cross-border banking flows	6
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	6
Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creation	6
Imag(in)ing Colombian post-conflict in corporate sustainability reports	6
Non-financial information assurance: a review of the literature and directions for future research	6
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	5
Do sustainability reporting standards affect analysts’ forecast accuracy?	5
External energy security elements and the riskiness of clean energy stocks: a volatility analysis	5
Cost of capital and firm performance of ESG companies: what can we infer from COVID-19 pandemic?	5
Impact case or impact washing? An analysis of investors’ strategies to influence corporate behavior	5
Disentangling the concept of comparability in sustainability reporting	5
Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping	5
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs	5
Sustainability and the Australian international higher education industry: towards a multidimensional model	5
Non-financial reporting and corporate governance: a conceptual framework	5
GRI and materiality: discussions and challenges	5
National culture and firm-level carbon emissions: a global perspective	5
Implementing biodiversity reporting: insights from the case of the largest dairy company in China	5
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	5
Social responsibility or smoke screening: evidence from India	5
Regulation of the fashion supply chains and the sustainability–growth balance	4
Business engagement for the SDGs in COVID-19 time: an Italian perspective	4
Environmental performance and cost of finance: evidence from emerging markets	4
Benchmarking corporate water reporting in emerging economies: the case of Peru	4
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses	4
Style-changing behaviour in the socially responsible mutual fund industry: consequences on financial and sustainable performance	4
Managerial ability and voluntary ESG disclosure and assurance: evidence from Taiwan	4
Proposing a strategy map based on sustainability balanced scorecard and DEMATEL for manufacturing companies	4
Accountability by design? Exploring design characteristics of corporate social responsibility standards	4
Strengthening impact integrity in investment decision-making for sustainable development	4
Isn’t it time we transitioned to integrated sustainability? De-codifying the hard-soft divide from a systems-theoretic perspective	4
Past, present and future of impact investing and closely related financial vehicles: a literature review	4
Corporate community relations and development: engagement with indigenous peoples	4
Evaluating the outcome effectiveness of the global reporting initiative transitions	4
Understanding corporate tax responsibility: a systematic literature review	4
Does national ethical judgement matter for earnings management?	4
Corporate accountability and big data analytics: is non-financial disclosure a missing link?	4