OOIR: Observatory of International Research

Papers

(The TQCC of Sustainability Accounting Management and Policy Journal is 14. 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
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
Key aspects of sustainability reporting quality and the future of GRI	33
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration	32
Negative media coverage of ESG issues and corporate tax avoidance	31
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries	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

Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda	25
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
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response	24
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program	24
Do high-quality online interactions improve corporate ESG performance? Evidence from China	24
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center	24
CSR reporting and corporate performance: the role of strategic emphasis	24
Shareholder-initiated environmental and energy resolutions: too little too late?	23
Return and volatility spillover among green finance, sustainable and Islamic investments: evidence for environmental sustainability via financial convergence	23
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries	22
European political parties and the reframing of sustainability: discursive shifts and integration dynamics in the EU	22
Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system	21
The effect of environmental taxes on sustainable energy transition prospects	21
Exploring socio-technical imaginaries on smart city sustainability	21
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?	21
Embedding and managing blockchain in sustainability reporting: a practical framework	20
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus	20
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses	19
Photo disclosure in human rights issues by fortune companies: an impression management perspective	19
The governance of commons in the Alps: the role of Alpine Common Properties in alleviating new forms of poverty in mountain communities	19
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework	18
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries	18
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures	18
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position	18
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies	17
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy	17
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market	17
Does ESG disclosure influence firm’s green innovation? Evidence from China	17
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	16
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China	16
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution	16
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China	15
Rational purpose requirement and sustainability reporting assurance	15
Integrating societal issues into the asset allocation and selection strategies of ethical funds: the case of socially responsible funds and Islamic funds	15
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry	15
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries	15
The effect of issuing green bonds on peer companies’ green innovation: evidence from Chinese listed companies	15
Can environmental protection tax law restrain ESG rating divergence?	15
Publisher’s note	15
Refining integrated thinking	14
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns	14
Sustainability and the Australian international higher education industry: towards a multidimensional model	14
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China	14
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?	14
The concept of materiality in sustainability reporting: from essential contestation to research opportunities	14
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?	14
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives	14