OOIR: Observatory of International Research

Papers

(The H4-Index of Sustainability Accounting Management and Policy Journal is 29. 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
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
Sustainability and regulatory compliance in management control systems: insights from Germany’s Supply Chain Due Diligence Act	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
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
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	30
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
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