OOIR: Observatory of International Research

Papers

(The median citation count of Sustainability Accounting Management and Policy Journal is 6. 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
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	48
Extreme weather events in New Zealand: Financial market-related impacts	48
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	47
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
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	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
Do high-quality online interactions improve corporate ESG performance? Evidence from China	28
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
Exploring socio-technical imaginaries on smart city sustainability	27
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response	27
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries	24
Return and volatility spillover among green finance, sustainable and Islamic investments: evidence for environmental sustainability via financial convergence	24
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?	23
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
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
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries	18
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	18
Refining integrated thinking	18
Firms largely ignore uncertainty when disclosing greenhouse gas emissions in their annual reporting	17
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?	17
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
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
The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH	15
Carbon taxation as a catalyst for sustainable development: insights from five decades of global research	15
The use of technology by organisations to enhance social and environmental sustainability: framing and research agenda	14
External energy security elements and the riskiness of clean energy stocks: a volatility analysis	14
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region	14
Do firms practise what they preach? Corporate performance-communication decoupling on environmental SDGs and the impact of sustainability-oriented governance mechanisms	14
Beyond the launch pad: exploring sustainability and accountability practices of space companies	14
Critical reflections on sustainability reporting standard setting	14
Biodiversity communication at German Airports: a hermeneutic approach	14
Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision	14
An integrated literature review on the adoption and diffusion of multicapital accounting innovations	14
Accountability for the green transition: the (non)role of transition plans	14
Accelerating sustainability through better reporting	13
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting	13
External corporate governance and assurance of corporate social responsibility reports: evidence from China	13
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs	13
Implementing biodiversity reporting: insights from the case of the largest dairy company in China	13
Sustainability assurance and provider choice: a meta-regression analysis	13
Far-right greenwashing: the twisting of sustainability	13
Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study	13
Stopgap or sustainable strategy? The impact of China’s green credit guidelines policy on corporate ESG performance	12
Urban energy planning, policy orientation and green innovation incentives: evidence from Chinese listed companies	12
Corporate water risk reporting: the case of the CDP Water Security Questionnaire	12
Leveraging unique resources and capabilities to address ESG challenges: a qualitative study of high-growth Italian start-ups	12
Fostering resilience: exploring financial inclusion as a catalyst in mitigating economic policy uncertainty and safeguarding food security in developing countries	12
Do institutional pressures boost sustainability control systems?	12
Disentangling the concept of comparability in sustainability reporting	12
Fostering human development: do institutional environment quality and overall UN-SDGs attainment matter?	12
Energy efficiency and norm compliance drivers amongst industry decision-makers: evidence of intersectionality and the role of morality	11
Optimizing global risk-conscious portfolios: the strategic role of Sharia-compliant and ESG investments	11
People’s awareness and behaviours of circular economy around the world: literature review and research agenda	11
Do climate risks contribute to financial system stress? The case of ASEAN-5 countries	11
Climate change disclosure performance and audit fees: evidence from Australia	11
Exploring the relationship of digital transformation and sustainability: a bibliometric analysis and future research agenda	10
Past, present and future of impact investing and closely related financial vehicles: a literature review	10
Management capabilities in poverty alleviation: a bibliometric review of practices in religious organizations	10
The framing of sustainability by different stakeholder groups in India: Perspectives, consequences and implications	10
Islamic finance for sustainable development in clean technology: dynamic capabilities and natural resource-based view	10
Decoupling between aspirational talk and action in biodiversity reporting. A substantive or symbolic response to institutional pressures?	10
Collaboration patterns in circular economy innovation ecosystems: evidence from the Horizon Europe programme	10
The construction of the normative persuasion of social and environmental reporting regulation	9
The neutralization of ESG risks by leading agri-food companies	9
Moving beyond the external face of accountability: constructing accountability for sustainability from within	9
Assessing the implementation of sustainable development goals: does integrated reporting matter?	9
Bridging organisational discourse and practice change: exploring sustainable procurement portfolios for Australian beef	9
Guest editorial: Sustainability discourses and narratives in the European Union	9
Assessing the performance of sustainability practices in an Italian food supply chain	9
Impact of corporate climate change disclosure on firm performance: empirical evidence from an emerging economy	9
Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm	8
The trilogy in sustainability of environmental performance, assurance quality and firm value	8
The impact of a firm’s ESG score on its cost of capital: can a high ESG score serve as a substitute for a weaker legal environment	8
Was there a notion of ‘enough’ in the European Green Deal? Sufficiency in the European Union’s sustainability discourse	8
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden	8
Will digital economy, green innovation and renewable energy become catalysts for sustainable development? New insights from quantile and time perspectives	8
How does green finance affect human well-being in the context of aging populations? Evidences from China	8
Guest editorial: Sustainability accounting, reporting and practices in public sector organisations	7
Designing natural capital accounting for agriculture: perceptions of farm accountants	7
Stakeholder value creation system: understanding the process	7
Editorial: Multi-capital accounting models: from infancy to teenage years	7
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile	7
Sustainable development principles in firm operations: evidence across industries	6
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements	6
Constituent participation in the public consultation on EU CSRD: Who was the most active stakeholder?	6
The evolution of disclosure in integrated reports by a New Zealand company	6
Making different sense of corporate sustainability reporting directive: emotion, identity and divergent professional pathways	6
How does artificial intelligence technology affect ESG performance? Evidence from China	6
Cooperatives and the CSRD: do sector agnostic ESRS reflect their distinctive value?	6
Guest editorial	6
Islamic climate bond for electric vehicle and renewable energy: religion as an open innovation for climate action	6
Can financial markets help attain carbon goals? Evidence from systematic literature review, bibliometric analysis and topic modelling	6
Rethinking sustainability in cocoa supply chain in light of SDG disclosure	6