OOIR: Observatory of International Research

Papers

(The TQCC of Sustainability Accounting Management and Policy Journal is 16. 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
Sustainability and regulatory compliance in management control systems: insights from Germany’s Supply Chain Due Diligence Act	44
Extreme weather events in New Zealand: Financial market-related impacts	44
Evaluating the outcome effectiveness of the global reporting initiative transitions	43
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
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	39
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	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

Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	29
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
Business engagement for the SDGs in COVID-19 time: an Italian perspective	28
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
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	27
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
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
European political parties and the reframing of sustainability: discursive shifts and integration dynamics in the EU	21
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
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
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
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
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
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
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
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	17
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
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China	16
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