Sustainability Accounting Management and Policy Journal

Papers
(The TQCC of Sustainability Accounting Management and Policy Journal is 9. 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 2020-11-01 to 2024-11-01.)
ArticleCitations
Refining integrated thinking68
Board characteristics and sustainability performance: empirical evidence from emerging markets62
Sustainability reporting and approaches to materiality: tensions and potential resolutions60
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective48
The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research47
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance44
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting38
Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development37
Corporate governance and sustainability reporting quality: evidence from Nigeria36
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports36
Business contributions to the sustainable development goals through community sustainability partnerships32
Swimming against the tide: back to single materiality for sustainability reporting32
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France28
Towards 2014/95/EU directive compliance: the case of Poland28
Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia28
Assessing the implementation of sustainable development goals: does integrated reporting matter?27
How do ESG practices create value for businesses? Research review and prospects25
“A new direction? The “mainstreaming” of sustainability reporting”25
Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings25
Embedding and managing blockchain in sustainability reporting: a practical framework25
A framework for sustainability reporting24
Economic policy uncertainty and corporate social responsibility performance: evidence from China23
The value relevance of sustainability reporting: does assurance and the type of assurer matter?20
AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations19
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies18
Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh18
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition16
Capital structure and speed of adjustment: the impact of environmental, social and governance (ESG) performance16
Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies16
What sustainability assurance services do institutional investors demand and what value do they give them?16
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator15
Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency15
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research15
Materiality assessment: the case of Latin American listed companies14
The relationship between poor CSR performance and hard, negative CSR information disclosures14
Sustainable development goals and assurance of non-financial information reporting in Spain14
Sustainability strategy of Indonesian and Malaysian palm oil industry: a qualitative analysis14
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain14
The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective13
The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?12
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position12
Corporate social performance (CSP) in time of economic crisis12
Critical reflections on sustainability reporting standard setting12
The institutionalisation of sustainability reporting in management practice: evidence through action research11
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries11
Does CSR disclosure influence financial performance of firms? Evidence from an emerging economy11
Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?11
Co-opetition for corporate social responsibility and sustainability: drivers and success factors10
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises10
Key aspects of sustainability reporting quality and the future of GRI10
Examining the CSR strategy of MNCs in Bangladesh10
The diffusion of the sustainable development goals (SDGs): an examination of preparer perceptions10
Management of risks associated with the disclosure of future-oriented information in integrated reports10
Examining the social pressures on voluntary CSR reporting: the roles of interlocking directors9
Mapping corporate social responsibility practices at the international level: systematic review and content analysis approach9
Corporate social responsibility and financial accounting concepts: evidence from an emerging market9
0.037081956863403