Sustainability Accounting Management and Policy Journal

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 2020-06-01 to 2024-06-01.)
ArticleCitations
Refining integrated thinking64
Board characteristics and sustainability performance: empirical evidence from emerging markets52
Sustainability reporting and approaches to materiality: tensions and potential resolutions52
The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research45
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective41
Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development39
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting35
Sustainability efforts in the fast fashion industry: consumer perception, trust and purchase intention35
The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice34
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance34
Foreign direct investment and the environment: disentangling the impact of greenfield investment and merger and acquisition sales33
Female directors on boards. The impact of faultlines on CSR reporting31
China’s financial sector sustainability and “green finance” disclosures30
Business contributions to the sustainable development goals through community sustainability partnerships30
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports30
Corporate governance and sustainability reporting quality: evidence from Nigeria29
Towards 2014/95/EU directive compliance: the case of Poland28
The linkage between CSR and cost of equity: an Indian perspective27
Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community26
Swimming against the tide: back to single materiality for sustainability reporting25
“A new direction? The “mainstreaming” of sustainability reporting”23
Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings23
Economic policy uncertainty and corporate social responsibility performance: evidence from China21
Embedding and managing blockchain in sustainability reporting: a practical framework21
Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia19
Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh19
Assessing the implementation of sustainable development goals: does integrated reporting matter?18
Environmental disclosure quality and risk: the moderating effect of corporate governance18
How do ESG practices create value for businesses? Research review and prospects17
The value relevance of sustainability reporting: does assurance and the type of assurer matter?17
A framework for sustainability reporting17
Does policy uncertainty affect corporate environmental information disclosure: evidence from China17
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France17
What sustainability assurance services do institutional investors demand and what value do they give them?16
AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations16
Corporate environmental responsibility in China: a strategic political perspective16
Sustainability accounting, management and policy in China: recent developments and future avenues15
Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies14
Stakeholders and socially responsible supply chain management: the moderating role of internationalization14
Sustainability strategy of Indonesian and Malaysian palm oil industry: a qualitative analysis13
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies13
Sustainable development goals and assurance of non-financial information reporting in Spain12
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition12
Leveraging open innovation strategies for fueling eco-innovation performance in dynamic environments12
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator12
Materiality assessment: the case of Latin American listed companies11
The institutionalisation of sustainability reporting in management practice: evidence through action research11
Corporate social performance (CSP) in time of economic crisis11
The relationship between poor CSR performance and hard, negative CSR information disclosures11
The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective11
The impact of eco-innovation on the stock returns of technology-based KIBS: role of eco-innovation type and its degree of novelty10
Capital structure and speed of adjustment: the impact of environmental, social and governance (ESG) performance10
Management of risks associated with the disclosure of future-oriented information in integrated reports10
The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?10
Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency10
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises10
The impact of top management’s environmental responsibility audit on corporate environmental investment: evidence from China10
Does CSR disclosure influence financial performance of firms? Evidence from an emerging economy10
Air pollution, auditors' pessimistic bias and audit quality: evidence from China10
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