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 2021-11-01 to 2025-11-01.)

Article	Citations
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	115
Impact of the sustainability development goals (SDGs) on the cost of debt: how does the reporting of sustainability goals affect cost of debt?	109
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	86
Does national ethical judgement matter for earnings management?	78
Navigating the divide: transforming sustainability disclosure research into policy action	77
GVCs and embedded carbon emission dynamics: implications of CBAM for EU downstream sectors	69
Multi-capital accounting: to what end?	65
Understanding corporate tax responsibility: a systematic literature review	63
Sustainable development goals and assurance of non-financial information reporting in Spain	61
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	59
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain	56
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	54
Inclusive mapping of sustainable finance and accounting: a bibliometric review	48
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	45
Evaluating the outcome effectiveness of the global reporting initiative transitions	40
Extreme weather events in New Zealand: Financial market-related impacts	34
Key aspects of sustainability reporting quality and the future of GRI	34
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	31
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	31
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	31
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	29
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations	29
Negative media coverage of ESG issues and corporate tax avoidance	28
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	28
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	27

Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center