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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

The revision of nonfinancial reporting directive: A critical lens on the comparability principle
Andrea Venturelli, Simone Pizzi, Fabio Caputo, et al.
Business Strategy and the Environment (2020) Vol. 29, Iss. 8, pp. 3584-3597
Closed Access | Times Cited: 67

Showing 1-25 of 67 citing articles:

Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications
Josef Baumüller, Karina Sopp
Journal of Applied Accounting Research (2021) Vol. 23, Iss. 1, pp. 8-28
Open Access | Times Cited: 144
Enhancing environmental information transparency through corporate social responsibility reporting regulation
Fabio Caputo, Simone Pizzi, Lorenzo Ligorio, et al.
Business Strategy and the Environment (2021) Vol. 30, Iss. 8, pp. 3470-3484
Closed Access | Times Cited: 134
Consequences of CSR reporting regulations worldwide: a review and research agenda
Abdifatah Ahmed Haji, Paul Coram, Indrit Troshani
Accounting Auditing & Accountability Journal (2022) Vol. 36, Iss. 1, pp. 177-208
Closed Access | Times Cited: 76
Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda
Ferran Curtó-Pagès, Enrique Ortega Rivera, Marc Castellón-Durán, et al.
Sustainability (2021) Vol. 13, Iss. 3, pp. 1178-1178
Open Access | Times Cited: 68
Sustainability, corporate social responsibility, non-financial reporting and company performance: Relationships and mediating effects in Spanish small and medium sized enterprises
Esther Ortiz Martínez, Salvador Marín‐Hernández, José Manuel Santos Jaén
Sustainable Production and Consumption (2022) Vol. 35, pp. 349-364
Open Access | Times Cited: 67
From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU
Philipp Ottenstein, Saskia Erben, Sébastien Jost, et al.
Journal of Applied Accounting Research (2021) Vol. 23, Iss. 1, pp. 55-98
Closed Access | Times Cited: 60
Material sustainability information and reporting standards. Exploring the differences between GRI and SASB
Simone Pizzi, Salvatore Principale, Elbano de Nuccio
Meditari Accountancy Research (2022) Vol. 31, Iss. 6, pp. 1654-1674
Closed Access | Times Cited: 56
The institutionalisation of social and environmental accounting practices in Europe
Simone Pizzi, Salvatore Principale, Roberta Fasiello, et al.
Journal of Applied Accounting Research (2023) Vol. 24, Iss. 5, pp. 816-838
Closed Access | Times Cited: 27
The Determinants of TCFD Reporting: A Focus on the Italian Context
Salvatore Principale, Simone Pizzi
Administrative Sciences (2023) Vol. 13, Iss. 2, pp. 61-61
Open Access | Times Cited: 23
Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95
Ahmed Aboud, Ahmed Saleh, Yasser Eliwa
Business Strategy and the Environment (2023) Vol. 33, Iss. 2, pp. 1305-1320
Open Access | Times Cited: 23
The impact of ESG performance, reporting framework, and reporting assurance on the tone of ESG disclosures: Evidence from Chinese listed firms
Yanqi Sun, Dan Zhao, Yuanyuan Cao
Journal of Cleaner Production (2024) Vol. 466, pp. 142698-142698
Closed Access | Times Cited: 14
Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies
Marisa Agostini, Ericka Costa, Blerita Korca
Accounting in Europe (2021) Vol. 19, Iss. 1, pp. 78-109
Closed Access | Times Cited: 54
Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?
Ewelina Zarzycka, Joanna Krasodomska
Journal of Applied Accounting Research (2021) Vol. 23, Iss. 1, pp. 139-162
Open Access | Times Cited: 46
Does sustainable board governance drive corporate social responsibility? A structured literature review on European archival research
Patrick Velte
Journal of Global Responsibility (2022) Vol. 14, Iss. 1, pp. 46-88
Closed Access | Times Cited: 33
Reporting on Sustainable Development Goals in the European Union: what drives companies’ decisions?
Joanna Krasodomska, Paweł Zieniuk, Jadwiga Kostrzewska
Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness (2022) Vol. 33, Iss. 1, pp. 120-146
Open Access | Times Cited: 30
Integrated reporting quality and cost of debt financing
Nicola Raimo, Alessandra Caragnano, Massimo Mariani, et al.
Journal of Applied Accounting Research (2021) Vol. 23, Iss. 1, pp. 122-138
Closed Access | Times Cited: 39
The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive
Edit Lippai-Makra, Zsuzsanna Ilona Kovács, Gábor Dávid Kiss
Journal of Applied Accounting Research (2022) Vol. 23, Iss. 1, pp. 301-318
Open Access | Times Cited: 27
Rethinking green investment and corporate sustainability: the south European countries experiences during the COVID-19 crisis
Valerio Brescia, Paolo Esposito, Stefano Amelio, et al.
EuroMed Journal of Business (2023) Vol. 19, Iss. 4, pp. 1202-1218
Closed Access | Times Cited: 13
Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?
Simone Pizzi, Andrea Venturelli, Fabio Caputo
Accounting in Europe (2024), pp. 1-25
Closed Access | Times Cited: 5
Does Financial Performance Drive ESG Performance? Empirical Evidence from European Listed Companies
Salvatore Loprevite, Domenico Raucci, Bruno Ricca
SIDREA series in accounting and business administration (2025), pp. 471-493
Closed Access
Sustainable Development Goals and healthy foods: perspective from the food system
Antonio Iazzi, Lorenzo Ligorio, Demetris Vrontis, et al.
British Food Journal (2021) Vol. 124, Iss. 4, pp. 1081-1102
Closed Access | Times Cited: 32
Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies
Belenesi Marioara, Victoria Bogdan, Dorina Nicoleta Popa
Sustainability (2021) Vol. 13, Iss. 9, pp. 4732-4732
Open Access | Times Cited: 29
The Progress of the Development of a Climate-smart Agriculture in Europe: Is there Cohesion in the European Union?
Mangirdas Morkūnas, Artiom Volkov
Environmental Management (2023) Vol. 71, Iss. 6, pp. 1111-1127
Closed Access | Times Cited: 11
Resisting sustainability reporting regulation in Europe: stakeholders’ barriers to the adoption of the corporate sustainability reporting directive
Rodolfo Damiano, Giuseppe Valenza
Management Decision (2025)
Closed Access
Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts
Francesca Rossignoli, Riccardo Stacchezzini, Alessandro Lai
Journal of Applied Accounting Research (2021) Vol. 23, Iss. 1, pp. 29-54
Open Access | Times Cited: 26
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