OOIR: Observatory of International Research

Papers

(The TQCC of Sustainability Accounting Management and Policy Journal is 7. 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 2021-02-01 to 2025-02-01.)

Article	Citations
Carbon intensity constraint policy and firm green innovation in China: a quasi-DID analysis	69
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises	68
External energy security elements and the riskiness of clean energy stocks: a volatility analysis	65
Exploring mining multinational resettlements and corporate social responsibility in emerging economies: the case of the company VALE, SA in Mozambique	59
Guest editorial	48
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework	47
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	40
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses	36
AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations	36
Accelerating sustainability through better reporting	32
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus	32
Sustainability reporting, institutional pressures and universities: evidence from the Spanish setting	28
Cross-sector collaboration and nonprofit boundary work for female workers in developing countries: evidence from Bangladesh	28
Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies	28
Issues in sustainability reporting assurance: evidence from interviews	27
An analysis of the extent of integrated thinking reflected in key performance indicators: evidence from South Africa	26
Cultural influences on the quality of corporate social responsibility disclosures: an examination of carbon disclosure	25
Photo disclosure in human rights issues by fortune companies: an impression management perspective	25
Implementing biodiversity reporting: insights from the case of the largest dairy company in China	25
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	25
Sustainable products and audit fees: empirical evidence from western European countries	24
Critical reflections on sustainability reporting standard setting	20
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	19
Stakeholder value creation system: understanding the process	18
Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?	18

Embedding and managing blockchain in sustainability reporting: a practical framework	17
“A new direction? The “mainstreaming” of sustainability reporting”	16
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance	16
A comparison of analysts’ and investors’ information efficiency of corporate social responsibility activities	16
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs	16
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region	15
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements	15
A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil	14
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures	14
Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia	14
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile	13
Sustainability reporting and approaches to materiality: tensions and potential resolutions	12
Guest editorial	12
Assessing the carbon footprint of the agriculture, forestry, and fishing industry of Australia	12
Editorial	12
Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study	11
Sustainability, business strategy and innovation: a thematic literature review	11
Environmental investment growth (EIG) and corporate cost stickiness in China: substantive or symbolic management?	11
Is it time to clean up US tax-exempt nonprofit reporting?	11
Strategies for environmental sustainability: analyzing the green and digital transitions	11
Environmental, social and governance (ESG) performance and abnormal positive tone	10
Disentangling the concept of comparability in sustainability reporting	10
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator	10
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting	9
Sustainability assurance and provider choice: a meta-regression analysis	9
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	9
The institutionalisation of sustainability reporting in management practice: evidence through action research	8
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market	8
Appearance or substance of Stewardship and ESG reporting? The challenges of translating ‘commitment’ into tangible outcomes	8
Can financial markets help attain carbon goals? Evidence from systematic literature review, bibliometric analysis and topic modelling	8
Corporate responsibility coalitions and the sustainability issues management capabilities of firms	8
Accounting for gaming in the time of plague: COVID-19 in Macau	7
The failure of transparency as self-regulation	7
Mapping corporate social responsibility practices at the international level: systematic review and content analysis approach	7
Strengthening impact integrity in investment decision-making for sustainable development	7
Does national ethical judgement matter for earnings management?	7
Accounting information systems and organizational performance in the cloud computing era: evidence from SMEs	7
Signaling sustainability: impact that learning how to report has on enrollment, endowment and emissions of North American higher education institutions	7
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	7
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	7
Benchmarking corporate water reporting in emerging economies: the case of Peru	7
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	7