OOIR: Observatory of International Research

Papers

(The H4-Index of Sustainability Accounting Management and Policy Journal is 25. 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 2022-01-01 to 2026-01-01.)

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?	119
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	118
GVCs and embedded carbon emission dynamics: implications of CBAM for EU downstream sectors	86
Multi-capital accounting: to what end?	86
Understanding corporate tax responsibility: a systematic literature review	84
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	73
Navigating the divide: transforming sustainability disclosure research into policy action	72
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	62
Extreme weather events in New Zealand: Financial market-related impacts	60
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	59
Sustainable development goals and assurance of non-financial information reporting in Spain	53
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	46
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	42
Evaluating the outcome effectiveness of the global reporting initiative transitions	38
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	37
Inclusive mapping of sustainable finance and accounting: a bibliometric review	35
Key aspects of sustainability reporting quality and the future of GRI	33
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	33
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	33
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	32
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	31
Negative media coverage of ESG issues and corporate tax avoidance	31
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency	30
Shielding or propelling? Political connections and corporate environmental sustainability: the moderating role of social performance feedback	28
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	26

Business engagement for the SDGs in COVID-19 time: an Italian perspective	25
Exploring environmental sustainability and green management practices: evidence from logistics service providers	25
Spirituality in action: change management in the Church of Naples	25
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	25