OOIR: Observatory of International Research

Papers

(The median citation count of Sustainability Accounting Management and Policy Journal is 5. 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 2021-07-01 to 2025-07-01.)

Article	Citations
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation	91
Does national ethical judgement matter for earnings management?	89
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings	79
Understanding corporate tax responsibility: a systematic literature review	71
Extreme weather events in New Zealand: Financial market-related impacts	56
Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes	52
Inclusive mapping of sustainable finance and accounting: a bibliometric review	50
What sustainability assurance services do institutional investors demand and what value do they give them?	50
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector	50
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries	48
Evaluating the outcome effectiveness of the global reporting initiative transitions	48
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones	43
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain	39
Key aspects of sustainability reporting quality and the future of GRI	39
Sustainable development goals and assurance of non-financial information reporting in Spain	34
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?	33
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions	32
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis	30
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	23
Negative media coverage of ESG issues and corporate tax avoidance	23
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	23
Do high-quality online interactions improve corporate ESG performance? Evidence from China	22
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency	22
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies	22

Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	21
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	21
Business engagement for the SDGs in COVID-19 time: an Italian perspective	21
CSR reporting and corporate performance: the role of strategic emphasis	21
Exploring environmental sustainability and green management practices: evidence from logistics service providers	21
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	20
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries	20
Shareholder-initiated environmental and energy resolutions: too little too late?	20
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response	19
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?	19
Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system	19
Exploring socio-technical imaginaries on smart city sustainability	19
Photo disclosure in human rights issues by fortune companies: an impression management perspective	19
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	18
Embedding and managing blockchain in sustainability reporting: a practical framework	18
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus	18
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework	16
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	16
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures	16
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses	16
Accounting for gaming in the time of plague: COVID-19 in Macau	15
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	15
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	14
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market	14
Publisher’s note	13
Accountability by design? Exploring design characteristics of corporate social responsibility standards	13
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	13
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	13
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	13
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	13
Rational purpose requirement and sustainability reporting assurance	13
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?	12
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	12
The concept of materiality in sustainability reporting: from essential contestation to research opportunities	12
Refining integrated thinking	12
Sustainability and the Australian international higher education industry: towards a multidimensional model	12
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries	12
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China	11
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns	11
Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market	11
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives	11
Strategic accountability for sustainability of natural resources – public discharge and optimism in sub-Saharan Africa	11
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?	11
Institutional pressure and real estate balanced scorecard indicators	11
Country-level sustainability and cross-border banking flows	11
Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?	10
The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH	10
An integrated literature review on the adoption and diffusion of multicapital accounting innovations	10
Implementing biodiversity reporting: insights from the case of the largest dairy company in China	10
Corporate governance and sustainability reporting quality: evidence from Nigeria	10

Editorial	10
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy	10
Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision	10
Do firms practise what they preach? Corporate performance-communication decoupling on environmental SDGs and the impact of sustainability-oriented governance mechanisms	10
External energy security elements and the riskiness of clean energy stocks: a volatility analysis	9
Accelerating sustainability through better reporting	9
Critical reflections on sustainability reporting standard setting	9
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region	9
Sustainability reporting and approaches to materiality: tensions and potential resolutions	9
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance	9
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs	9
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises	9
Corporate water risk reporting: the case of the CDP Water Security Questionnaire	8
Urban energy planning, policy orientation and green innovation incentives: evidence from Chinese listed companies	8
External corporate governance and assurance of corporate social responsibility reports: evidence from China	8
Far-right greenwashing: the twisting of sustainability	8
Disentangling the concept of comparability in sustainability reporting	8
Fostering resilience: exploring financial inclusion as a catalyst in mitigating economic policy uncertainty and safeguarding food security in developing countries	8
Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study	8
Sustainability assurance and provider choice: a meta-regression analysis	8
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator	8
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting	7
Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care	7
People’s awareness and behaviours of circular economy around the world: literature review and research agenda	7
Stopgap or sustainable strategy? The impact of China’s green credit guidelines policy on corporate ESG performance	7
Environmental performance and cost of finance: evidence from emerging markets	7
Optimizing global risk-conscious portfolios: the strategic role of Sharia-compliant and ESG investments	7
Climate change disclosure performance and audit fees: evidence from Australia	7
Corporate social responsibility and financial accounting concepts: evidence from an emerging market	7
Do climate risks contribute to financial system stress? The case of ASEAN-5 countries	7
Leveraging unique resources and capabilities to address ESG challenges: a qualitative study of high-growth Italian start-ups	7
Islamic finance for sustainable development in clean technology: dynamic capabilities and natural resource-based view	7
Assessing the implementation of sustainable development goals: does integrated reporting matter?	6
Bridging organisational discourse and practice change: exploring sustainable procurement portfolios for Australian beef	6
Impact of corporate climate change disclosure on firm performance: empirical evidence from an emerging economy	6
The construction of the normative persuasion of social and environmental reporting regulation	6
Assessing the impact of environmental accounting research: evidence from citation and journal data	6
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden	6
Moving beyond the external face of accountability: constructing accountability for sustainability from within	6
Past, present and future of impact investing and closely related financial vehicles: a literature review	6
Designing natural capital accounting for agriculture: perceptions of farm accountants	6
Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm	6
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting	6
Guest editorial	5
The neutralization of ESG risks by leading agri-food companies	5
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile	5
Stakeholder value creation system: understanding the process	5
Can financial markets help attain carbon goals? Evidence from systematic literature review, bibliometric analysis and topic modelling	5
How does green finance affect human well-being in the context of aging populations? Evidences from China	5
The trilogy in sustainability of environmental performance, assurance quality and firm value	5
Sustainable development principles in firm operations: evidence across industries	5
Guest editorial: Sustainability accounting, reporting and practices in public sector organisations	5
The evolution of disclosure in integrated reports by a New Zealand company	5
Was there a notion of ‘enough’ in the European Green Deal? Sufficiency in the European Union’s sustainability discourse	5
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	5
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements	5
Corporate responsibility coalitions and the sustainability issues management capabilities of firms	5
Strengthening impact integrity in investment decision-making for sustainable development	5