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. 2023 Jul 23;9(8):e18510. doi: 10.1016/j.heliyon.2023.e18510

Table 4.

Influential publications based on citations.

TC Authors Title Year Journal The focus of the paper SDG mappings
657 Hahn R., Kühnen M. Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research 2013 Journal of Cleaner Production Analysed 178 articles on SR from 1999 to 2011. Focused on analysing the determinants of SR and its impact on adoption, extent, and quality of reporting. Image 5
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617 Friede G., Busch T., Bassen A. ESG and financial performance: aggregated evidence from more than 2000 empirical studies 2015 Journal of Sustainable Finance and Investment Analysed 2200 articles to evaluate the relationship between ESG and corporate financial performance (CFP). Image 6
586 Milne M.J., Gray R. W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting 2013 Journal of Business Ethics Examined the use of TBL concept as a business goal. The authors question the sufficiency of TBL and GRI to evaluate an organizations contribution to sustainability. Image 5
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440 Michelon G., Parbonetti A. The effect of corporate governance on sustainability disclosure 2012 Journal of Management and Governance Evaluates the relationship of board composition, leadership, and structure on sustainability disclosure from the lens of stakeholder theory. Image 6
410 de Villiers C., Rinaldi L., Unerman J. Integrated reporting: Insights, gaps and an agenda for future research 2014 Accounting, Auditing and Accountability Journal Provided a synthesis of integrated reporting research by analyzing papers published in the special issue of Accounting, Auditing and Accountability Journal. Image 5
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387 Ali W., Frynas J.G., Mahmood Z. Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review 2017 Corporate Social Responsibility and Environmental Management Reviewing 76 empirical papers on driving factors of CSR disclosure in developing and developed nations, the authors report that firm characteristics (company size, industry sector, profitability, and corporate governance mechanisms), social, political, and cultural factors are antecedents to CSR disclosure. Image 5
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378 Cho C.H., Laine M., Roberts R.W., Rodrigue M. Organized hypocrite, organizational façades, and sustainability reporting 2015 Accounting, Organizations and Society Aims to propose a theory to evaluate voluntary CSR based on organized hypocrite and organizational facades. Image 5
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368 Roca L.C., Searcy C. An analysis of indicators disclosed in corporate sustainability reports 2012 Journal of Cleaner Production Identifies 585 indicators used in CSR reports. The results are drawn from the content analysis of 94 Canadian reports from 2008. Image 5
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355 Frias-Aceituno J.V., Rodriguez-Ariza L., Garcia-Sanchez I.M. The role of the board in the dissemination of integrated corporate social reporting 2013 Corporate Social Responsibility and Environmental Management Aims to explore the board's role in the integrated CSR in non-financial MNCs by evaluating 568 companies from 15 countries during 2008-10. Image 5
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354 Plumlee M., Brown D., Hayes R.M., Marshall R.S. Voluntary environmental disclosure quality and firm value: Further evidence 2015 Journal of Accounting and Public Policy Evaluates the relationship between firm value and quality of voluntary environmental disclosure. The findings indicate a significant positive relationship between firm value and disclosure quality. Image 7
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Note: TC = Total Citations.