OOIR: Observatory of International Research

Papers

(The TQCC of Sustainability Accounting Management and Policy Journal is 12. 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 2021-08-01 to 2025-08-01.)

Article	Citations
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	104
Does national ethical judgement matter for earnings management?	94
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	93
Understanding corporate tax responsibility: a systematic literature review	80
Extreme weather events in New Zealand: Financial market-related impacts	72
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	62
Sustainable development goals and assurance of non-financial information reporting in Spain	53
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	52
Inclusive mapping of sustainable finance and accounting: a bibliometric review	52
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	51
Key aspects of sustainability reporting quality and the future of GRI	50
Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes	50
What sustainability assurance services do institutional investors demand and what value do they give them?	49
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	45
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain	43
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	40
Evaluating the outcome effectiveness of the global reporting initiative transitions	34
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	33
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	32
Negative media coverage of ESG issues and corporate tax avoidance	30
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	29
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	25
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	24
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	23
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	23

Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency	22
Business engagement for the SDGs in COVID-19 time: an Italian perspective	22
CSR reporting and corporate performance: the role of strategic emphasis	22
Exploring environmental sustainability and green management practices: evidence from logistics service providers	21
Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system	21
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	21
Do high-quality online interactions improve corporate ESG performance? Evidence from China	21
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response	21
Shareholder-initiated environmental and energy resolutions: too little too late?	20
Embedding and managing blockchain in sustainability reporting: a practical framework	19
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries	19
Photo disclosure in human rights issues by fortune companies: an impression management perspective	19
Exploring socio-technical imaginaries on smart city sustainability	19
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework	19
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?	19
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	18
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus	18
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures	17
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	17
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses	16
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	15
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market	15
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	15
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	15
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	15
Refining integrated thinking	14
Rational purpose requirement and sustainability reporting assurance	14
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	14
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries	14
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	14
The concept of materiality in sustainability reporting: from essential contestation to research opportunities	13
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?	13
Integrating societal issues into the asset allocation and selection strategies of ethical funds: the case of socially responsible funds and Islamic funds	13
Sustainability and the Australian international higher education industry: towards a multidimensional model	13
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	13
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?	13
Publisher’s note	13
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China	12
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns	12
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives	12