{"id":"https://openalex.org/W2188596869","doi":null,"title":"Strategy, Sustainability, and Innovative Financial Reporting","display_name":"Strategy, Sustainability, and Innovative Financial Reporting","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W2188596869","mag":"2188596869"},"language":"en","primary_location":{"id":"mag:2188596869","doi":null,"is_oa":false,"landing_page_url":"http://na-businesspress.homestead.com/JSIS/SSmithWeb10-1.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066392573","display_name":"Sean Stein Smith","orcid":"https://orcid.org/0000-0001-6227-8938","observed_orcids":["https://orcid.org/0000-0001-6227-8938"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Sean Stein Smith","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6227-8938","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5066392573"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.47679999470710754,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.47679999470710754,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.35569998621940613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.03869999945163727,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/strategic-planning","display_name":"strategic planning","score":0.6769999861717224},{"id":"https://openalex.org/keywords/sustainability","display_name":"sustainability","score":0.6819999814033508},{"id":"https://openalex.org/keywords/business-performance-evaluation","display_name":"enterprise performance evaluation","score":0.6520000100135803},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.8650000095367432},{"id":"https://openalex.org/keywords/corporate-sustainability-reporting","display_name":"corporate sustainability reporting","score":0.3630000054836273}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7831552028656006},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6182880401611328},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5965162515640259},{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.5811303853988647},{"id":"https://openalex.org/C189430467","wikidata":"https://www.wikidata.org/wiki/Q7293293","display_name":"Ranking (information retrieval)","level":2,"score":0.5232157707214355},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.45421987771987915},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.4493931233882904},{"id":"https://openalex.org/C48243021","wikidata":"https://www.wikidata.org/wiki/Q932522","display_name":"Strategic planning","level":2,"score":0.44545745849609375},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3673613667488098},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.359849750995636},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3361254930496216},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3312363624572754},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.26899391412734985},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.18205145001411438},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2188596869","doi":null,"is_oa":false,"landing_page_url":"http://na-businesspress.homestead.com/JSIS/SSmithWeb10-1.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W191796922","https://openalex.org/W1517804964","https://openalex.org/W1974446582","https://openalex.org/W1979011203","https://openalex.org/W1979370403","https://openalex.org/W2001191362","https://openalex.org/W2049942871","https://openalex.org/W2088642076","https://openalex.org/W2104067662","https://openalex.org/W2265820266","https://openalex.org/W2614022606"],"related_works":["https://openalex.org/W1549725320","https://openalex.org/W7222793975","https://openalex.org/W4400400053","https://openalex.org/W4388200856","https://openalex.org/W4401063646","https://openalex.org/W2494268250","https://openalex.org/W7129007641","https://openalex.org/W4400294758","https://openalex.org/W4411497587","https://openalex.org/W4416328894"],"abstract_inverted_index":{"Strategy":[0],"and":[1,10,17,43,55,71,83,88,92,114],"strategic":[2],"planning":[3],"are":[4,106],"integral":[5],"to":[6,31,40,79,100,109,116],"continued":[7],"business":[8,72,103],"success":[9],"growth":[11],"in":[12,46,52],"a":[13,65],"competitive":[14,35],"global":[15],"environment,":[16],"this":[18],"fact":[19],"is":[20,38],"only":[21],"becoming":[22],"increasingly":[23],"important.":[24],"In":[25],"order":[26],"for":[27,58],"managerial":[28,117],"decision":[29,104],"makers":[30],"effectively":[32],"navigate":[33],"the":[34],"landscape":[36],"it":[37],"essential":[39],"simultaneously":[41],"sustain":[42],"innovate.":[44],"Sustainability,":[45],"various":[47],"forms,":[48],"has":[49,62],"been":[50],"debated":[51],"both":[53],"academic":[54],"practitioner":[56],"literature":[57],"decades,":[59],"but":[60],"recently":[61],"evolved":[63],"into":[64],"more":[66],"integrated":[67],"version":[68],"of":[69,102],"sustainability":[70],"performance.":[73],"Innovative":[74],"ideas,":[75],"including":[76],"those":[77],"linked":[78],"sustainability,":[80],"require":[81],"measurement":[82],"ranking":[84],"using":[85],"non-traditional":[86],"metrics":[87],"evaluative":[89],"tools.":[90],"Accounting":[91],"finance,":[93],"moving":[94],"from":[95],"traditional":[96],"roles":[97],"as":[98],"gatekeepers":[99],"one":[101],"maker,":[105],"well":[107],"positioned":[108],"provide":[110],"much":[111],"needed":[112],"information":[113],"evaluation":[115],"teams":[118],"via":[119],"innovative":[120],"financial":[121],"reporting.":[122]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}