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 2021-04-01 to 2025-04-01.)
ArticleCitations
Carbon intensity constraint policy and firm green innovation in China: a quasi-DID analysis88
Sustainability reporting, institutional pressures and universities: evidence from the Spanish setting80
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance77
“A new direction? The “mainstreaming” of sustainability reporting”75
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises60
Sustainability reporting and approaches to materiality: tensions and potential resolutions45
Exploring mining multinational resettlements and corporate social responsibility in emerging economies: the case of the company VALE, SA in Mozambique43
External energy security elements and the riskiness of clean energy stocks: a volatility analysis43
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus42
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation41
Guest editorial41
Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?40
Accelerating sustainability through better reporting39
Cross-sector collaboration and nonprofit boundary work for female workers in developing countries: evidence from Bangladesh38
Cultural influences on the quality of corporate social responsibility disclosures: an examination of carbon disclosure36
Issues in sustainability reporting assurance: evidence from interviews34
An analysis of the extent of integrated thinking reflected in key performance indicators: evidence from South Africa32
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries28
Implementing biodiversity reporting: insights from the case of the largest dairy company in China28
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses28
Photo disclosure in human rights issues by fortune companies: an impression management perspective28
Sustainable products and audit fees: empirical evidence from western European countries25
Critical reflections on sustainability reporting standard setting22
A comparison of analysts’ and investors’ information efficiency of corporate social responsibility activities21
Stakeholder value creation system: understanding the process21
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures20
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements20
The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs20
A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil19
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region19
Assessing the carbon footprint of the agriculture, forestry, and fishing industry of Australia18
Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia18
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile18
Embedding and managing blockchain in sustainability reporting: a practical framework17
Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position17
Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies16
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework16
Guest editorial16
Editorial14
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies13
Environmental investment growth (EIG) and corporate cost stickiness in China: substantive or symbolic management?12
Environmental, social and governance (ESG) performance and abnormal positive tone12
Sustainability, business strategy and innovation: a thematic literature review12
Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study12
Is it time to clean up US tax-exempt nonprofit reporting?12
Corporate responsibility coalitions and the sustainability issues management capabilities of firms11
Sustainability assurance and provider choice: a meta-regression analysis11
External corporate governance and assurance of corporate social responsibility reports: evidence from China11
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting11
A meta-analytic review of the sustainability disclosure and reputation relationship: aggregating findings in the field of social and environmental accounting11
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China11
Appearance or substance of Stewardship and ESG reporting? The challenges of translating ‘commitment’ into tangible outcomes11
Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator11
The failure of transparency as self-regulation10
Accounting for gaming in the time of plague: COVID-19 in Macau10
The institutionalisation of sustainability reporting in management practice: evidence through action research10
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution10
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market10
Strengthening impact integrity in investment decision-making for sustainable development10
Does national ethical judgement matter for earnings management?10
Can financial markets help attain carbon goals? Evidence from systematic literature review, bibliometric analysis and topic modelling10
GRI and materiality: discussions and challenges9
Strategies for environmental sustainability: analyzing the green and digital transitions9
Benchmarking corporate water reporting in emerging economies: the case of Peru9
When a sector-specific standard for non-financial reporting is not enough: evidence from microfinance institutions in Italy9
Mapping corporate social responsibility practices at the international level: systematic review and content analysis approach9
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