OOIR: Observatory of International Research

Papers

(The H4-Index of Sustainability Accounting Management and Policy Journal is 23. 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
Inclusive mapping of sustainable finance and accounting: a bibliometric review	52
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	52
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	51
Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes	50
Key aspects of sustainability reporting quality and the future of GRI	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
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	23
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	23