OOIR: Observatory of International Research

Papers

(The TQCC of Sustainability Accounting Management and Policy Journal is 10. 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 2020-07-01 to 2024-07-01.)

Article	Citations
Refining integrated thinking	64
Sustainability reporting and approaches to materiality: tensions and potential resolutions	54
Board characteristics and sustainability performance: empirical evidence from emerging markets	53
The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research	48
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective	46
Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development	40
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance	37
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting	36
Sustainability efforts in the fast fashion industry: consumer perception, trust and purchase intention	36
The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice	34
Foreign direct investment and the environment: disentangling the impact of greenfield investment and merger and acquisition sales	33
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports	32
Female directors on boards. The impact of faultlines on CSR reporting	32
Corporate governance and sustainability reporting quality: evidence from Nigeria	31
Business contributions to the sustainable development goals through community sustainability partnerships	30
China’s financial sector sustainability and “green finance” disclosures	30
The linkage between CSR and cost of equity: an Indian perspective	29
Towards 2014/95/EU directive compliance: the case of Poland	28
Swimming against the tide: back to single materiality for sustainability reporting	27
Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia	26
Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community	26
Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings	24
“A new direction? The “mainstreaming” of sustainability reporting”	23
Embedding and managing blockchain in sustainability reporting: a practical framework	21
Economic policy uncertainty and corporate social responsibility performance: evidence from China	21

Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh	21
The value relevance of sustainability reporting: does assurance and the type of assurer matter?	20
Assessing the implementation of sustainable development goals: does integrated reporting matter?	20
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France	19
A framework for sustainability reporting	18
How do ESG practices create value for businesses? Research review and prospects	17
AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations	17
What sustainability assurance services do institutional investors demand and what value do they give them?	16
Corporate environmental responsibility in China: a strategic political perspective	16
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	14
Stakeholders and socially responsible supply chain management: the moderating role of internationalization	14
Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies	14
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	14
The relationship between poor CSR performance and hard, negative CSR information disclosures	13
Sustainability strategy of Indonesian and Malaysian palm oil industry: a qualitative analysis	13
Corporate social performance (CSP) in time of economic crisis	13
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator	12
Capital structure and speed of adjustment: the impact of environmental, social and governance (ESG) performance	12
Sustainable development goals and assurance of non-financial information reporting in Spain	12
Materiality assessment: the case of Latin American listed companies	11
The institutionalisation of sustainability reporting in management practice: evidence through action research	11
Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency	11
The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective	11
The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?	10
Co-opetition for corporate social responsibility and sustainability: drivers and success factors	10
Management of risks associated with the disclosure of future-oriented information in integrated reports	10
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research	10
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
The impact of eco-innovation on the stock returns of technology-based KIBS: role of eco-innovation type and its degree of novelty	10
The impact of top management’s environmental responsibility audit on corporate environmental investment: evidence from China	10
Critical reflections on sustainability reporting standard setting	10
Air pollution, auditors' pessimistic bias and audit quality: evidence from China	10