Table 2. First 10 papers for total...

Table 2.

First 10 papers for total citations to date (CI)

Authors	Title	Journal	CI	CPY
Grewal et al. (2021)	Material Sustainability Information and Stock Price Informativeness	JBE	430	107.50
Baumüller and Sopp (2022)	Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications	JAAR	406	135.33
Torelli et al. (2020)	The materiality assessment and stakeholder engagement: A content analysis of sustainability reports	CSREM	397	79.40
Fasan and Mio (2017)	Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting	BSE	364	45.50
Beske et al. (2020)	Materiality analysis in sustainability and integrated reports	SAMPJ	320	64.00
Calabrese et al. (2016)	A fuzzy analytic hierarchy process method to support materiality assessment in sustainability reporting	JCP	307	34.11
Edgley et al. (2015)	The adoption of the materiality concept in social and environmental reporting assurance: A field study approach	BAR	277	27.70
Gerwanski et al. (2019)	Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting	BSE	259	43.17
Jørgensen et al. (2022)	Sustainability reporting and approaches to materiality: tensions and potential resolutions	SAMPJ	232	77.33
Puroila and Mäkelä (2019)	Matter of opinion: Exploring the socio-political nature of materiality disclosures in sustainability reporting	AAAJ	210	35.00

Authors	Title	Journal	CI	CPY
Grewal et al. (2021)	Material Sustainability Information and Stock Price Informativeness	JBE	430	107.50
Baumüller and Sopp (2022)	Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications	JAAR	406	135.33
Torelli et al. (2020)	The materiality assessment and stakeholder engagement: A content analysis of sustainability reports	CSREM	397	79.40
Fasan and Mio (2017)	Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting	BSE	364	45.50
Beske et al. (2020)	Materiality analysis in sustainability and integrated reports	SAMPJ	320	64.00
Calabrese et al. (2016)	A fuzzy analytic hierarchy process method to support materiality assessment in sustainability reporting	JCP	307	34.11
Edgley et al. (2015)	The adoption of the materiality concept in social and environmental reporting assurance: A field study approach	BAR	277	27.70
Gerwanski et al. (2019)	Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting	BSE	259	43.17
Jørgensen et al. (2022)	Sustainability reporting and approaches to materiality: tensions and potential resolutions	SAMPJ	232	77.33
Puroila and Mäkelä (2019)	Matter of opinion: Exploring the socio-political nature of materiality disclosures in sustainability reporting	AAAJ	210	35.00

Note(s):

JBE: Journal of Business Ethics; JAAR: Journal of Applied Accounting Research; CSREM: Corporate Social Responsibility and Environmental Management; BSE: Business Strategy and the Environment; SAMPJ: Sustainability Accounting, Management and Policy Journal; JCP: Journal of Cleaner Production; BAR: British Accounting Review; AAAJ: Accounting, Auditing and Accountability Journal

Source(s): Authors’ own elaboration from Publish or Perish ^[2]

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