OOIR: Observatory of International Research

Papers

(The TQCC of Sustainability Accounting Management and Policy Journal is 16. 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 2022-08-01 to 2026-08-01.)

Article	Citations
Impact of the sustainability development goals (SDGs) on the cost of debt: how does the reporting of sustainability goals affect cost of debt?	118
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	103
Navigating the divide: transforming sustainability disclosure research into policy action	96
Understanding corporate tax responsibility: a systematic literature review	92
GVCs and embedded carbon emission dynamics: implications of CBAM for EU downstream sectors	75
Multi-capital accounting: to what end?	73
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	72
Extreme weather events in New Zealand: Financial market-related impacts	48
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	48
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	47
Sustainability and regulatory compliance in management control systems: insights from Germany’s Supply Chain Due Diligence Act	46
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	46
Inclusive mapping of sustainable finance and accounting: a bibliometric review	46
Evaluating the outcome effectiveness of the global reporting initiative transitions	45
Key aspects of sustainability reporting quality and the future of GRI	44
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	40
Materiality assessment and interconnectedness of sustainable development goals: uncovering misalignments between corporate and stakeholder priorities	39
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	39
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	38
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	37
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	37
Negative media coverage of ESG issues and corporate tax avoidance	34
Expression of concern: Extreme weather events in New Zealand: financial market-related impacts	33
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	31
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	30

Shielding or propelling? Political connections and corporate environmental sustainability: the moderating role of social performance feedback	30
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency	30
Exploring environmental sustainability and green management practices: evidence from logistics service providers	29
Business engagement for the SDGs in COVID-19 time: an Italian perspective	29
Spirituality in action: change management in the Church of Naples	29
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	29
CSR reporting and corporate performance: the role of strategic emphasis	29
Shareholder-initiated environmental and energy resolutions: too little too late?	28
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	28
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	28
Do high-quality online interactions improve corporate ESG performance? Evidence from China	28
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response	27
Exploring socio-technical imaginaries on smart city sustainability	27
Return and volatility spillover among green finance, sustainable and Islamic investments: evidence for environmental sustainability via financial convergence	24
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries	24
Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system	23
European political parties and the reframing of sustainability: discursive shifts and integration dynamics in the EU	23
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?	23
Board gender diversity: the hidden impact of female directors on environmental decoupling	22
The governance of commons in the Alps: the role of Alpine Common Properties in alleviating new forms of poverty in mountain communities	22
The effect of environmental taxes on sustainable energy transition prospects	21
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures	21
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	21
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus	21
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework	21
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market	20
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	20
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	20
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	20
Does ESG disclosure influence firm’s green innovation? Evidence from China	20
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	20
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	20
Greenwashing or brownwashing? The impact of fintech on corporate strategic ESG behaviour – evidence from listed companies in China	19
Rational purpose requirement and sustainability reporting assurance	19
Integrating societal issues into the asset allocation and selection strategies of ethical funds: the case of socially responsible funds and Islamic funds	19
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	19
The effect of issuing green bonds on peer companies’ green innovation: evidence from Chinese listed companies	19
Can environmental protection tax law restrain ESG rating divergence?	19
Publisher’s note	19
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	18
Refining integrated thinking	18
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries	18
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?	17
Firms largely ignore uncertainty when disclosing greenhouse gas emissions in their annual reporting	17
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China	16
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives	16
Guest editorial: Carbon emissions trading and supply chain, information disclosure, and sustainability reporting assurance	16
The concept of materiality in sustainability reporting: from essential contestation to research opportunities	16
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns	16
Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market	16

Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?	16
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy	16