Sustainability Accounting Management and Policy Journal

Papers
(The TQCC of Sustainability Accounting Management and Policy Journal is 9. 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 2020-04-01 to 2024-04-01.)
ArticleCitations
Refining integrated thinking58
Sustainability reporting and approaches to materiality: tensions and potential resolutions45
The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs44
Board characteristics and sustainability performance: empirical evidence from emerging markets43
The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research41
Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development38
Foreign direct investment and the environment: disentangling the impact of greenfield investment and merger and acquisition sales33
The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice32
Sustainability efforts in the fast fashion industry: consumer perception, trust and purchase intention32
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective31
Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting31
China’s financial sector sustainability and “green finance” disclosures30
The greenwashing triangle: adapting tools from fraud to improve CSR reporting30
Female directors on boards. The impact of faultlines on CSR reporting30
Business contributions to the sustainable development goals through community sustainability partnerships29
An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting29
Towards 2014/95/EU directive compliance: the case of Poland27
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance26
Corporate governance and sustainability reporting quality: evidence from Nigeria25
The linkage between CSR and cost of equity: an Indian perspective25
Towards a better understanding of sustainability accounting and management research and teaching in North America: a look at the community24
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports24
Does renewable energy promote green economic growth in OECD countries?24
“A new direction? The “mainstreaming” of sustainability reporting”20
Swimming against the tide: back to single materiality for sustainability reporting18
Economic policy uncertainty and corporate social responsibility performance: evidence from China18
Environmental disclosure quality and risk: the moderating effect of corporate governance18
Embedding and managing blockchain in sustainability reporting: a practical framework18
Assessing the implementation of sustainable development goals: does integrated reporting matter?17
Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings17
How do ESG practices create value for businesses? Research review and prospects16
The value relevance of sustainability reporting: does assurance and the type of assurer matter?16
Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh16
What sustainability assurance services do institutional investors demand and what value do they give them?16
Sustainability accounting, management and policy in China: recent developments and future avenues15
Does policy uncertainty affect corporate environmental information disclosure: evidence from China15
AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations15
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France14
Corporate environmental responsibility in China: a strategic political perspective14
Stakeholders and socially responsible supply chain management: the moderating role of internationalization14
Testing social and environmental disclosure-reputation relationship: a longitudinal two-way analysis14
A framework for sustainability reporting13
Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies12
Sustainability strategy of Indonesian and Malaysian palm oil industry: a qualitative analysis12
Sustainable development goals and assurance of non-financial information reporting in Spain12
The relationship between poor CSR performance and hard, negative CSR information disclosures11
Leveraging open innovation strategies for fueling eco-innovation performance in dynamic environments11
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition11
Does CSR disclosure influence financial performance of firms? Evidence from an emerging economy10
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises10
Corporate social performance (CSP) in time of economic crisis10
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator10
Examining the CSR strategy of MNCs in Bangladesh9
Materiality assessment: the case of Latin American listed companies9
Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency9
Air pollution, auditors' pessimistic bias and audit quality: evidence from China9
The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?9
The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective9
Management of risks associated with the disclosure of future-oriented information in integrated reports9
The impact of top management’s environmental responsibility audit on corporate environmental investment: evidence from China9
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