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 2021-11-01 to 2025-11-01.)

Article	Citations
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	115
Impact of the sustainability development goals (SDGs) on the cost of debt: how does the reporting of sustainability goals affect cost of debt?	109
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	86
Does national ethical judgement matter for earnings management?	78
Navigating the divide: transforming sustainability disclosure research into policy action	77
GVCs and embedded carbon emission dynamics: implications of CBAM for EU downstream sectors	69
Multi-capital accounting: to what end?	65
Understanding corporate tax responsibility: a systematic literature review	63
Sustainable development goals and assurance of non-financial information reporting in Spain	61
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	59
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain	56
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	54
Inclusive mapping of sustainable finance and accounting: a bibliometric review	48
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	45
Evaluating the outcome effectiveness of the global reporting initiative transitions	40
Extreme weather events in New Zealand: Financial market-related impacts	34
Key aspects of sustainability reporting quality and the future of GRI	34
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	31
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	31
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	31
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	29
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	29
Negative media coverage of ESG issues and corporate tax avoidance	28
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	28
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	27

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	24
CSR reporting and corporate performance: the role of strategic emphasis	24
Business engagement for the SDGs in COVID-19 time: an Italian perspective	23
Exploring environmental sustainability and green management practices: evidence from logistics service providers	23
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	23
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	22
Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system	21
Exploring socio-technical imaginaries on smart city sustainability	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
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries	21
Shareholder-initiated environmental and energy resolutions: too little too late?	21
The governance of commons in the Alps: the role of Alpine Common Properties in alleviating new forms of poverty in mountain communities	20
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?	20
The effect of environmental taxes on sustainable energy transition prospects	20
Photo disclosure in human rights issues by fortune companies: an impression management perspective	20
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures	20
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	19
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	19
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus	18
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses	18
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework	17
Embedding and managing blockchain in sustainability reporting: a practical framework	17
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	17
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	16
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	16
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	16
Does ESG disclosure influence firm’s green innovation? Evidence from China	16
Rational purpose requirement and sustainability reporting assurance	16
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	16
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market	16
Integrating societal issues into the asset allocation and selection strategies of ethical funds: the case of socially responsible funds and Islamic funds	15
The effect of issuing green bonds on peer companies’ green innovation: evidence from Chinese listed companies	15
Refining integrated thinking	15
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	15
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	15
Publisher’s note	15
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries	14
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?	14
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?	14
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns	14
Sustainability and the Australian international higher education industry: towards a multidimensional model	14
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy	13
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives	13
Institutional pressure and real estate balanced scorecard indicators	13
The concept of materiality in sustainability reporting: from essential contestation to research opportunities	13
Country-level sustainability and cross-border banking flows	13
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China	13
An integrated literature review on the adoption and diffusion of multicapital accounting innovations	12

Biodiversity communication at German Airports: a hermeneutic approach	12
Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market	12
The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH	12
Guest editorial: Carbon emissions trading and supply chain, information disclosure, and sustainability reporting assurance	12
Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision	11
Do firms practise what they preach? Corporate performance-communication decoupling on environmental SDGs and the impact of sustainability-oriented governance mechanisms	11
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs	11
Corporate governance and sustainability reporting quality: evidence from Nigeria	11
External energy security elements and the riskiness of clean energy stocks: a volatility analysis	11
The use of technology by organisations to enhance social and environmental sustainability: framing and research agenda	10
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance	10
Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study	10
Fostering human development: do institutional environment quality and overall UN-SDGs attainment matter?	10
Critical reflections on sustainability reporting standard setting	10
Implementing biodiversity reporting: insights from the case of the largest dairy company in China	10
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting	10
Far-right greenwashing: the twisting of sustainability	10
Accelerating sustainability through better reporting	10
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region	10
Do institutional pressures boost sustainability control systems?	10
Fostering resilience: exploring financial inclusion as a catalyst in mitigating economic policy uncertainty and safeguarding food security in developing countries	9
People’s awareness and behaviours of circular economy around the world: literature review and research agenda	9
Sustainability assurance and provider choice: a meta-regression analysis	9
Disentangling the concept of comparability in sustainability reporting	9
Urban energy planning, policy orientation and green innovation incentives: evidence from Chinese listed companies	9
External corporate governance and assurance of corporate social responsibility reports: evidence from China	9
Corporate water risk reporting: the case of the CDP Water Security Questionnaire	9
Stopgap or sustainable strategy? The impact of China’s green credit guidelines policy on corporate ESG performance	8
Impact of corporate climate change disclosure on firm performance: empirical evidence from an emerging economy	8
The construction of the normative persuasion of social and environmental reporting regulation	8
Do climate risks contribute to financial system stress? The case of ASEAN-5 countries	8
Climate change disclosure performance and audit fees: evidence from Australia	8
Islamic finance for sustainable development in clean technology: dynamic capabilities and natural resource-based view	8
Environmental performance and cost of finance: evidence from emerging markets	8
Leveraging unique resources and capabilities to address ESG challenges: a qualitative study of high-growth Italian start-ups	8
Optimizing global risk-conscious portfolios: the strategic role of Sharia-compliant and ESG investments	8
The framing of sustainability by different stakeholder groups in India: Perspectives, consequences and implications	8
Assessing the implementation of sustainable development goals: does integrated reporting matter?	7
Moving beyond the external face of accountability: constructing accountability for sustainability from within	7
Bridging organisational discourse and practice change: exploring sustainable procurement portfolios for Australian beef	7
Was there a notion of ‘enough’ in the European Green Deal? Sufficiency in the European Union’s sustainability discourse	7
Will digital economy, green innovation and renewable energy become catalysts for sustainable development? New insights from quantile and time perspectives	7
The neutralization of ESG risks by leading agri-food companies	7
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting	7
Past, present and future of impact investing and closely related financial vehicles: a literature review	7
How does green finance affect human well-being in the context of aging populations? Evidences from China	7
Assessing the impact of environmental accounting research: evidence from citation and journal data	7
The trilogy in sustainability of environmental performance, assurance quality and firm value	7
Corporate social responsibility and financial accounting concepts: evidence from an emerging market	7
Designing natural capital accounting for agriculture: perceptions of farm accountants	7
Exploring the relationship of digital transformation and sustainability: a bibliometric analysis and future research agenda	7
Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm	7
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden	7
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements	6
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile	6
Guest editorial: Sustainability accounting, reporting and practices in public sector organisations	6
Stakeholder value creation system: understanding the process	6
Guest editorial	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