Table 5

Top ten cited articles by citation per year (CPY) (as of 28 January 2020)

NoReferenceArticleCPY
1Lozano (2011) The state of sustainability reporting in universities34.1
2Dumay et al. (2010) GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations25.1
3Guthrie and Farneti (2008) GRI Sustainability Reporting by Australian Public Sector Organizations23.2
4Rahaman et al. (2004) Social and environmental reporting at the VRA: institutionalized legitimacy or legitimation crisis22.4
5Fonseca et al. (2011) The state of sustainability reporting at Canadian universities18.0
6Sangiorgi and Siboni (2017) The disclosure of intellectual capital in Italian universities17.0
7Niemann and Hoppe (2018) Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers15.0
8Yanez et al. (2019) The sustainability report as an essential tool for the holistic and strategic vision of higher education institutions15.0
9Domingues et al. (2017) Sustainability reporting in public sector organizations: Exploring the relation between the reporting process and organizational change management for sustainability14.0
10Ball (2005) Environmental accounting and change in UK local government13.9

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