Sustainability Accounting Management and Policy Journal

Papers
(The TQCC of Sustainability Accounting Management and Policy Journal is 11. 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 2021-06-01 to 2025-06-01.)
ArticleCitations
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation97
Does national ethical judgement matter for earnings management?89
Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings85
Understanding corporate tax responsibility: a systematic literature review79
Extreme weather events in New Zealand: Financial market-related impacts66
Inclusive mapping of sustainable finance and accounting: a bibliometric review53
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector52
Evaluating the outcome effectiveness of the global reporting initiative transitions49
Key aspects of sustainability reporting quality and the future of GRI48
Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain48
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones45
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions45
What sustainability assurance services do institutional investors demand and what value do they give them?43
For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries41
Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes40
Sustainable development goals and assurance of non-financial information reporting in Spain39
Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?38
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis32
Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations32
Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries32
Multi-capital accounting: why and what’s next? A powerful driving force to transform business models toward regeneration29
Negative media coverage of ESG issues and corporate tax avoidance28
Do high-quality online interactions improve corporate ESG performance? Evidence from China22
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency22
The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies22
Exploring environmental sustainability and green management practices: evidence from logistics service providers21
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program20
Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center20
Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system20
CSR reporting and corporate performance: the role of strategic emphasis20
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda20
Shareholder-initiated environmental and energy resolutions: too little too late?20
Business engagement for the SDGs in COVID-19 time: an Italian perspective20
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response19
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries19
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?18
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures18
Exploring socio-technical imaginaries on smart city sustainability18
Photo disclosure in human rights issues by fortune companies: an impression management perspective18
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus18
Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries17
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
A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses16
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework16
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market15
Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy15
Accounting for gaming in the time of plague: COVID-19 in Macau15
Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China14
Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies14
Rational purpose requirement and sustainability reporting assurance13
Accountability by design? Exploring design characteristics of corporate social responsibility standards13
Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution13
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition13
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries13
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China13
Sustainability and the Australian international higher education industry: towards a multidimensional model12
Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry12
The concept of materiality in sustainability reporting: from essential contestation to research opportunities12
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China12
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?12
Refining integrated thinking12
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns11
Strategic accountability for sustainability of natural resources – public discharge and optimism in sub-Saharan Africa11
Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market11
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy11
Country-level sustainability and cross-border banking flows11
Institutional pressure and real estate balanced scorecard indicators11
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives11
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?11
Editorial11
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