id	sid	tid	token	lemma	pos
ape-56764	1	1	advances	advance	NOUN
ape-56764	1	2	in	in	ADP
ape-56764	1	3	politics	politic	NOUN
ape-56764	1	4	and	and	CCONJ
ape-56764	1	5	economics	economic	NOUN
ape-56764	1	6	issn	issn	VERB
ape-56764	1	7	2576	2576	NUM
ape-56764	1	8	-	-	SYM
ape-56764	1	9	1382	1382	NUM
ape-56764	1	10	(	(	PUNCT
ape-56764	1	11	print	print	NOUN
ape-56764	1	12	)	)	PUNCT
ape-56764	1	13	issn	issn	PROPN
ape-56764	1	14	2576	2576	NUM
ape-56764	1	15	-	-	SYM
ape-56764	1	16	1390	1390	NUM
ape-56764	1	17	(	(	PUNCT
ape-56764	1	18	online	online	ADJ
ape-56764	1	19	)	)	PUNCT
ape-56764	1	20	vol	vol	NOUN
ape-56764	1	21	.	.	NOUN
ape-56764	2	1	8	8	NUM
ape-56764	2	2	,	,	PUNCT
ape-56764	2	3	no	no	INTJ
ape-56764	2	4	.	.	NOUN
ape-56764	2	5	1	1	NUM
ape-56764	2	6	,	,	PUNCT
ape-56764	2	7	2025	2025	NUM
ape-56764	2	8	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-56764	2	9	147	147	NUM
ape-56764	2	10	original	original	ADJ
ape-56764	2	11	paper	paper	NOUN
ape-56764	2	12	analysis	analysis	NOUN
ape-56764	2	13	of	of	ADP
ape-56764	2	14	problems	problem	NOUN
ape-56764	2	15	and	and	CCONJ
ape-56764	2	16	countermeasures	countermeasure	NOUN
ape-56764	2	17	regarding	regard	VERB
ape-56764	2	18	the	the	DET
ape-56764	2	19	capitalization	capitalization	NOUN
ape-56764	2	20	of	of	ADP
ape-56764	2	21	r&d	r&d	NOUN
ape-56764	2	22	expenditures	expenditure	NOUN
ape-56764	2	23	from	from	ADP
ape-56764	2	24	an	an	DET
ape-56764	2	25	esg	esg	PROPN
ape-56764	2	26	perspective	perspective	NOUN
ape-56764	2	27	guitong	guitong	PROPN
ape-56764	2	28	yang1	yang1	NOUN
ape-56764	2	29	1	1	NUM
ape-56764	2	30	business	business	NOUN
ape-56764	2	31	school	school	NOUN
ape-56764	2	32	,	,	PUNCT
ape-56764	2	33	xi'an	xi'an	PROPN
ape-56764	2	34	international	international	PROPN
ape-56764	2	35	studies	studies	PROPN
ape-56764	2	36	university	university	PROPN
ape-56764	2	37	,	,	PUNCT
ape-56764	2	38	xi'an	xi'an	PROPN
ape-56764	2	39	,	,	PUNCT
ape-56764	2	40	shaanxi	shaanxi	PROPN
ape-56764	2	41	,	,	PUNCT
ape-56764	2	42	china	china	PROPN
ape-56764	2	43	guitong_yang@126.com	guitong_yang@126.com	PROPN
ape-56764	2	44	received	receive	VERB
ape-56764	2	45	:	:	PUNCT
ape-56764	2	46	august	august	PROPN
ape-56764	2	47	29	29	NUM
ape-56764	2	48	,	,	PUNCT
ape-56764	2	49	2025	2025	NUM
ape-56764	2	50	accepted	accept	VERB
ape-56764	2	51	:	:	PUNCT
ape-56764	2	52	october	october	PROPN
ape-56764	2	53	27	27	NUM
ape-56764	2	54	,	,	PUNCT
ape-56764	2	55	2025	2025	NUM
ape-56764	2	56	online	online	ADV
ape-56764	2	57	published	publish	VERB
ape-56764	2	58	:	:	PUNCT
ape-56764	2	59	november	november	PROPN
ape-56764	2	60	24	24	NUM
ape-56764	2	61	,	,	PUNCT
ape-56764	2	62	2025	2025	NUM
ape-56764	2	63	doi:10.22158	doi:10.22158	NOUN
ape-56764	2	64	/	/	SYM
ape-56764	2	65	ape.v8n1p147	ape.v8n1p147	PROPN
ape-56764	2	66	url	url	PROPN
ape-56764	2	67	:	:	PUNCT
ape-56764	2	68	http://dx.doi.org/10.22158/ape.v8n1p147	http://dx.doi.org/10.22158/ape.v8n1p147	NOUN
ape-56764	2	69	abstract	abstract	ADV
ape-56764	2	70	in	in	ADP
ape-56764	2	71	current	current	ADJ
ape-56764	2	72	accounting	accounting	NOUN
ape-56764	2	73	practices	practice	NOUN
ape-56764	2	74	,	,	PUNCT
ape-56764	2	75	the	the	DET
ape-56764	2	76	capitalization	capitalization	NOUN
ape-56764	2	77	of	of	ADP
ape-56764	2	78	r&d	r&d	NOUN
ape-56764	2	79	expenditures	expenditure	NOUN
ape-56764	2	80	has	have	AUX
ape-56764	2	81	garnered	garner	VERB
ape-56764	2	82	increasing	increase	VERB
ape-56764	2	83	attention	attention	NOUN
ape-56764	2	84	,	,	PUNCT
ape-56764	2	85	particularly	particularly	ADV
ape-56764	2	86	against	against	ADP
ape-56764	2	87	the	the	DET
ape-56764	2	88	backdrop	backdrop	NOUN
ape-56764	2	89	of	of	ADP
ape-56764	2	90	deepening	deepen	VERB
ape-56764	2	91	innovation	innovation	NOUN
ape-56764	2	92	-	-	PUNCT
ape-56764	2	93	driven	drive	VERB
ape-56764	2	94	development	development	NOUN
ape-56764	2	95	policies	policy	NOUN
ape-56764	2	96	and	and	CCONJ
ape-56764	2	97	esg	esg	NOUN
ape-56764	2	98	principles	principle	NOUN
ape-56764	2	99	.	.	PUNCT
ape-56764	3	1	this	this	DET
ape-56764	3	2	paper	paper	NOUN
ape-56764	3	3	analyzes	analyze	VERB
ape-56764	3	4	the	the	DET
ape-56764	3	5	issues	issue	NOUN
ape-56764	3	6	of	of	ADP
ape-56764	3	7	inadequate	inadequate	ADJ
ape-56764	3	8	integration	integration	NOUN
ape-56764	3	9	of	of	ADP
ape-56764	3	10	environmental	environmental	ADJ
ape-56764	3	11	costs	cost	NOUN
ape-56764	3	12	,	,	PUNCT
ape-56764	3	13	ambiguous	ambiguous	ADJ
ape-56764	3	14	definition	definition	NOUN
ape-56764	3	15	of	of	ADP
ape-56764	3	16	social	social	ADJ
ape-56764	3	17	costs	cost	NOUN
ape-56764	3	18	,	,	PUNCT
ape-56764	3	19	and	and	CCONJ
ape-56764	3	20	insufficient	insufficient	ADJ
ape-56764	3	21	decision	decision	NOUN
ape-56764	3	22	-	-	PUNCT
ape-56764	3	23	making	make	VERB
ape-56764	3	24	transparency	transparency	NOUN
ape-56764	3	25	in	in	ADP
ape-56764	3	26	r&d	r&d	NOUN
ape-56764	3	27	capitalization	capitalization	NOUN
ape-56764	3	28	from	from	ADP
ape-56764	3	29	the	the	DET
ape-56764	3	30	perspective	perspective	NOUN
ape-56764	3	31	of	of	ADP
ape-56764	3	32	the	the	DET
ape-56764	3	33	three	three	NUM
ape-56764	3	34	pillars	pillar	NOUN
ape-56764	3	35	of	of	ADP
ape-56764	3	36	esg	esg	PROPN
ape-56764	3	37	—	—	PUNCT
ape-56764	3	38	environmental	environmental	ADJ
ape-56764	3	39	,	,	PUNCT
ape-56764	3	40	social	social	ADJ
ape-56764	3	41	,	,	PUNCT
ape-56764	3	42	and	and	CCONJ
ape-56764	3	43	governance	governance	NOUN
ape-56764	3	44	.	.	PUNCT
ape-56764	4	1	it	it	PRON
ape-56764	4	2	proposes	propose	VERB
ape-56764	4	3	corresponding	correspond	VERB
ape-56764	4	4	countermeasures	countermeasure	NOUN
ape-56764	4	5	across	across	ADP
ape-56764	4	6	four	four	NUM
ape-56764	4	7	dimensions	dimension	NOUN
ape-56764	4	8	:	:	PUNCT
ape-56764	4	9	esg	esg	PROPN
ape-56764	4	10	disclosure	disclosure	NOUN
ape-56764	4	11	systems	system	NOUN
ape-56764	4	12	,	,	PUNCT
ape-56764	4	13	accounting	accounting	NOUN
ape-56764	4	14	policies	policy	NOUN
ape-56764	4	15	,	,	PUNCT
ape-56764	4	16	accounting	accounting	NOUN
ape-56764	4	17	personnel	personnel	NOUN
ape-56764	4	18	,	,	PUNCT
ape-56764	4	19	and	and	CCONJ
ape-56764	4	20	external	external	ADJ
ape-56764	4	21	auditing	auditing	NOUN
ape-56764	4	22	.	.	PUNCT
ape-56764	5	1	keywords	keyword	VERB
ape-56764	5	2	esg	esg	PROPN
ape-56764	5	3	,	,	PUNCT
ape-56764	5	4	r&d	r&d	NOUN
ape-56764	5	5	expenditure	expenditure	NOUN
ape-56764	5	6	capitalization	capitalization	NOUN
ape-56764	5	7	,	,	PUNCT
ape-56764	5	8	environmental	environmental	ADJ
ape-56764	5	9	costs	cost	NOUN
ape-56764	5	10	,	,	PUNCT
ape-56764	5	11	social	social	ADJ
ape-56764	5	12	costs	cost	NOUN
ape-56764	5	13	,	,	PUNCT
ape-56764	5	14	corporate	corporate	ADJ
ape-56764	5	15	governance	governance	NOUN
ape-56764	5	16	1	1	NUM
ape-56764	5	17	.	.	PUNCT
ape-56764	6	1	introduction	introduction	NOUN
ape-56764	6	2	esg	esg	PROPN
ape-56764	6	3	stands	stand	VERB
ape-56764	6	4	for	for	ADP
ape-56764	6	5	environmental	environmental	ADJ
ape-56764	6	6	,	,	PUNCT
ape-56764	6	7	social	social	ADJ
ape-56764	6	8	,	,	PUNCT
ape-56764	6	9	and	and	CCONJ
ape-56764	6	10	governance	governance	NOUN
ape-56764	6	11	,	,	PUNCT
ape-56764	6	12	representing	represent	VERB
ape-56764	6	13	a	a	DET
ape-56764	6	14	comprehensive	comprehensive	ADJ
ape-56764	6	15	framework	framework	NOUN
ape-56764	6	16	for	for	ADP
ape-56764	6	17	evaluating	evaluate	VERB
ape-56764	6	18	a	a	DET
ape-56764	6	19	company	company	NOUN
ape-56764	6	20	's	's	PART
ape-56764	6	21	sustainability	sustainability	NOUN
ape-56764	6	22	capabilities	capability	NOUN
ape-56764	6	23	.	.	PUNCT
ape-56764	7	1	it	it	PRON
ape-56764	7	2	encompasses	encompass	VERB
ape-56764	7	3	a	a	DET
ape-56764	7	4	company	company	NOUN
ape-56764	7	5	's	's	PART
ape-56764	7	6	performance	performance	NOUN
ape-56764	7	7	in	in	ADP
ape-56764	7	8	environmental	environmental	ADJ
ape-56764	7	9	protection	protection	NOUN
ape-56764	7	10	,	,	PUNCT
ape-56764	7	11	social	social	ADJ
ape-56764	7	12	responsibility	responsibility	NOUN
ape-56764	7	13	fulfillment	fulfillment	NOUN
ape-56764	7	14	,	,	PUNCT
ape-56764	7	15	and	and	CCONJ
ape-56764	7	16	corporate	corporate	ADJ
ape-56764	7	17	governance	governance	NOUN
ape-56764	7	18	.	.	PUNCT
ape-56764	8	1	as	as	SCONJ
ape-56764	8	2	investors	investor	NOUN
ape-56764	8	3	,	,	PUNCT
ape-56764	8	4	regulators	regulator	NOUN
ape-56764	8	5	,	,	PUNCT
ape-56764	8	6	and	and	CCONJ
ape-56764	8	7	the	the	DET
ape-56764	8	8	public	public	NOUN
ape-56764	8	9	increasingly	increasingly	ADV
ape-56764	8	10	focus	focus	VERB
ape-56764	8	11	on	on	ADP
ape-56764	8	12	non	non	ADJ
ape-56764	8	13	-	-	ADJ
ape-56764	8	14	financial	financial	ADJ
ape-56764	8	15	corporate	corporate	ADJ
ape-56764	8	16	performance	performance	NOUN
ape-56764	8	17	,	,	PUNCT
ape-56764	8	18	esg	esg	NOUN
ape-56764	8	19	metrics	metric	NOUN
ape-56764	8	20	have	have	AUX
ape-56764	8	21	become	become	VERB
ape-56764	8	22	a	a	DET
ape-56764	8	23	critical	critical	ADJ
ape-56764	8	24	factor	factor	NOUN
ape-56764	8	25	influencing	influence	VERB
ape-56764	8	26	corporate	corporate	ADJ
ape-56764	8	27	financing	financing	NOUN
ape-56764	8	28	,	,	PUNCT
ape-56764	8	29	brand	brand	NOUN
ape-56764	8	30	reputation	reputation	NOUN
ape-56764	8	31	,	,	PUNCT
ape-56764	8	32	market	market	NOUN
ape-56764	8	33	competitiveness	competitiveness	NOUN
ape-56764	8	34	,	,	PUNCT
ape-56764	8	35	and	and	CCONJ
ape-56764	8	36	even	even	ADV
ape-56764	8	37	long	long	ADJ
ape-56764	8	38	-	-	PUNCT
ape-56764	8	39	term	term	NOUN
ape-56764	8	40	viability	viability	NOUN
ape-56764	8	41	.	.	PUNCT
ape-56764	9	1	the	the	DET
ape-56764	9	2	capitalisation	capitalisation	NOUN
ape-56764	9	3	of	of	ADP
ape-56764	9	4	research	research	NOUN
ape-56764	9	5	and	and	CCONJ
ape-56764	9	6	development	development	NOUN
ape-56764	9	7	expenditure	expenditure	NOUN
ape-56764	9	8	is	be	AUX
ape-56764	9	9	a	a	DET
ape-56764	9	10	critical	critical	ADJ
ape-56764	9	11	component	component	NOUN
ape-56764	9	12	of	of	ADP
ape-56764	9	13	corporate	corporate	ADJ
ape-56764	9	14	financial	financial	ADJ
ape-56764	9	15	management	management	NOUN
ape-56764	9	16	,	,	PUNCT
ape-56764	9	17	profoundly	profoundly	ADV
ape-56764	9	18	impacting	impact	VERB
ape-56764	9	19	the	the	DET
ape-56764	9	20	accuracy	accuracy	NOUN
ape-56764	9	21	of	of	ADP
ape-56764	9	22	financial	financial	ADJ
ape-56764	9	23	statements	statement	NOUN
ape-56764	9	24	and	and	CCONJ
ape-56764	9	25	corporate	corporate	ADJ
ape-56764	9	26	valuation	valuation	NOUN
ape-56764	9	27	.	.	PUNCT
ape-56764	10	1	under	under	ADP
ape-56764	10	2	current	current	ADJ
ape-56764	10	3	accounting	accounting	NOUN
ape-56764	10	4	standards	standard	NOUN
ape-56764	10	5	,	,	PUNCT
ape-56764	10	6	eligible	eligible	ADJ
ape-56764	10	7	r&d	r&d	NOUN
ape-56764	10	8	expenditure	expenditure	NOUN
ape-56764	10	9	incurred	incur	VERB
ape-56764	10	10	during	during	ADP
ape-56764	10	11	the	the	DET
ape-56764	10	12	development	development	NOUN
ape-56764	10	13	phase	phase	NOUN
ape-56764	10	14	can	can	AUX
ape-56764	10	15	be	be	AUX
ape-56764	10	16	recognised	recognise	VERB
ape-56764	10	17	as	as	ADP
ape-56764	10	18	an	an	DET
ape-56764	10	19	intangible	intangible	ADJ
ape-56764	10	20	asset	asset	NOUN
ape-56764	10	21	and	and	CCONJ
ape-56764	10	22	amortised	amortise	VERB
ape-56764	10	23	over	over	ADP
ape-56764	10	24	future	future	ADJ
ape-56764	10	25	periods	period	NOUN
ape-56764	10	26	(	(	PUNCT
ape-56764	10	27	ministry	ministry	NOUN
ape-56764	10	28	of	of	ADP
ape-56764	10	29	finance	finance	NOUN
ape-56764	10	30	of	of	ADP
ape-56764	10	31	the	the	DET
ape-56764	10	32	people	people	NOUN
ape-56764	10	33	's	's	PART
ape-56764	10	34	republic	republic	NOUN
ape-56764	10	35	of	of	ADP
ape-56764	10	36	china	china	PROPN
ape-56764	10	37	,	,	PUNCT
ape-56764	10	38	2006	2006	NUM
ape-56764	10	39	)	)	PUNCT
ape-56764	10	40	.	.	PUNCT
ape-56764	11	1	this	this	DET
ape-56764	11	2	approach	approach	NOUN
ape-56764	11	3	more	more	ADV
ape-56764	11	4	accurately	accurately	ADV
ape-56764	11	5	reflects	reflect	VERB
ape-56764	11	6	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-56764	11	7	advances	advance	NOUN
ape-56764	11	8	in	in	ADP
ape-56764	11	9	politics	politic	NOUN
ape-56764	11	10	and	and	CCONJ
ape-56764	11	11	economics	economic	NOUN
ape-56764	11	12	vol	vol	NOUN
ape-56764	11	13	.	.	PROPN
ape-56764	11	14	8	8	NUM
ape-56764	11	15	,	,	PUNCT
ape-56764	11	16	no	no	INTJ
ape-56764	11	17	.	.	NOUN
ape-56764	11	18	1	1	NUM
ape-56764	11	19	,	,	PUNCT
ape-56764	11	20	2025	2025	NUM
ape-56764	11	21	published	publish	VERB
ape-56764	11	22	by	by	ADP
ape-56764	11	23	scholink	scholink	PROPN
ape-56764	11	24	inc	inc	PROPN
ape-56764	11	25	.	.	PROPN
ape-56764	11	26	148	148	NUM
ape-56764	11	27	the	the	DET
ape-56764	11	28	return	return	NOUN
ape-56764	11	29	cycle	cycle	NOUN
ape-56764	11	30	of	of	ADP
ape-56764	11	31	corporate	corporate	ADJ
ape-56764	11	32	r&d	r&d	NOUN
ape-56764	11	33	investments	investment	NOUN
ape-56764	11	34	,	,	PUNCT
ape-56764	11	35	optimises	optimise	VERB
ape-56764	11	36	financial	financial	ADJ
ape-56764	11	37	structures	structure	NOUN
ape-56764	11	38	,	,	PUNCT
ape-56764	11	39	and	and	CCONJ
ape-56764	11	40	enhances	enhance	VERB
ape-56764	11	41	short	short	ADJ
ape-56764	11	42	-	-	PUNCT
ape-56764	11	43	term	term	NOUN
ape-56764	11	44	profitability	profitability	NOUN
ape-56764	11	45	metrics	metric	NOUN
ape-56764	11	46	.	.	PUNCT
ape-56764	12	1	however	however	ADV
ape-56764	12	2	,	,	PUNCT
ape-56764	12	3	capitalising	capitalise	VERB
ape-56764	12	4	r&d	r&d	NOUN
ape-56764	12	5	expenditure	expenditure	NOUN
ape-56764	12	6	requires	require	VERB
ape-56764	12	7	meeting	meet	VERB
ape-56764	12	8	stringent	stringent	ADJ
ape-56764	12	9	conditions	condition	NOUN
ape-56764	12	10	,	,	PUNCT
ape-56764	12	11	including	include	VERB
ape-56764	12	12	technical	technical	ADJ
ape-56764	12	13	feasibility	feasibility	NOUN
ape-56764	12	14	,	,	PUNCT
ape-56764	12	15	the	the	DET
ape-56764	12	16	likelihood	likelihood	NOUN
ape-56764	12	17	of	of	ADP
ape-56764	12	18	future	future	ADJ
ape-56764	12	19	economic	economic	ADJ
ape-56764	12	20	benefits	benefit	NOUN
ape-56764	12	21	and	and	CCONJ
ape-56764	12	22	the	the	DET
ape-56764	12	23	measurability	measurability	NOUN
ape-56764	12	24	of	of	ADP
ape-56764	12	25	the	the	DET
ape-56764	12	26	expenditure	expenditure	NOUN
ape-56764	12	27	.	.	PUNCT
ape-56764	13	1	improper	improper	ADJ
ape-56764	13	2	handling	handling	NOUN
ape-56764	13	3	may	may	AUX
ape-56764	13	4	distort	distort	VERB
ape-56764	13	5	financial	financial	ADJ
ape-56764	13	6	information	information	NOUN
ape-56764	13	7	and	and	CCONJ
ape-56764	13	8	lead	lead	VERB
ape-56764	13	9	to	to	ADP
ape-56764	13	10	misjudgements	misjudgement	NOUN
ape-56764	13	11	in	in	ADP
ape-56764	13	12	the	the	DET
ape-56764	13	13	market	market	NOUN
ape-56764	13	14	regarding	regard	VERB
ape-56764	13	15	the	the	DET
ape-56764	13	16	company	company	NOUN
ape-56764	13	17	's	's	PART
ape-56764	13	18	innovation	innovation	NOUN
ape-56764	13	19	capabilities	capability	NOUN
ape-56764	13	20	and	and	CCONJ
ape-56764	13	21	risk	risk	NOUN
ape-56764	13	22	management	management	NOUN
ape-56764	13	23	capacity	capacity	NOUN
ape-56764	13	24	.	.	PUNCT
ape-56764	14	1	there	there	PRON
ape-56764	14	2	is	be	VERB
ape-56764	14	3	a	a	DET
ape-56764	14	4	profound	profound	ADJ
ape-56764	14	5	intrinsic	intrinsic	ADJ
ape-56764	14	6	connection	connection	NOUN
ape-56764	14	7	between	between	ADP
ape-56764	14	8	esg	esg	PROPN
ape-56764	14	9	principles	principle	NOUN
ape-56764	14	10	and	and	CCONJ
ape-56764	14	11	the	the	DET
ape-56764	14	12	capitalisation	capitalisation	NOUN
ape-56764	14	13	of	of	ADP
ape-56764	14	14	r&d	r&d	NOUN
ape-56764	14	15	expenditure	expenditure	NOUN
ape-56764	14	16	.	.	PUNCT
ape-56764	15	1	under	under	ADP
ape-56764	15	2	the	the	DET
ape-56764	15	3	esg	esg	NOUN
ape-56764	15	4	framework	framework	NOUN
ape-56764	15	5	,	,	PUNCT
ape-56764	15	6	enterprises	enterprise	NOUN
ape-56764	15	7	are	be	AUX
ape-56764	15	8	increasingly	increasingly	ADV
ape-56764	15	9	prioritising	prioritise	VERB
ape-56764	15	10	long	long	ADJ
ape-56764	15	11	-	-	PUNCT
ape-56764	15	12	term	term	NOUN
ape-56764	15	13	value	value	NOUN
ape-56764	15	14	creation	creation	NOUN
ape-56764	15	15	,	,	PUNCT
ape-56764	15	16	with	with	ADP
ape-56764	15	17	r&d	r&d	NOUN
ape-56764	15	18	innovation	innovation	NOUN
ape-56764	15	19	serving	serve	VERB
ape-56764	15	20	as	as	ADP
ape-56764	15	21	the	the	DET
ape-56764	15	22	core	core	NOUN
ape-56764	15	23	driver	driver	NOUN
ape-56764	15	24	of	of	ADP
ape-56764	15	25	technological	technological	ADJ
ape-56764	15	26	advancement	advancement	NOUN
ape-56764	15	27	,	,	PUNCT
ape-56764	15	28	product	product	NOUN
ape-56764	15	29	upgrades	upgrade	NOUN
ape-56764	15	30	and	and	CCONJ
ape-56764	15	31	green	green	ADJ
ape-56764	15	32	transformation	transformation	NOUN
ape-56764	15	33	.	.	PUNCT
ape-56764	16	1	decisions	decision	NOUN
ape-56764	16	2	regarding	regard	VERB
ape-56764	16	3	the	the	DET
ape-56764	16	4	capitalisation	capitalisation	NOUN
ape-56764	16	5	of	of	ADP
ape-56764	16	6	r&d	r&d	NOUN
ape-56764	16	7	expenditure	expenditure	NOUN
ape-56764	16	8	impact	impact	NOUN
ape-56764	16	9	financial	financial	ADJ
ape-56764	16	10	performance	performance	NOUN
ape-56764	16	11	and	and	CCONJ
ape-56764	16	12	are	be	AUX
ape-56764	16	13	closely	closely	ADV
ape-56764	16	14	linked	link	VERB
ape-56764	16	15	to	to	ADP
ape-56764	16	16	a	a	DET
ape-56764	16	17	company	company	NOUN
ape-56764	16	18	's	's	PART
ape-56764	16	19	sustainable	sustainable	ADJ
ape-56764	16	20	development	development	NOUN
ape-56764	16	21	strategy	strategy	NOUN
ape-56764	16	22	.	.	PUNCT
ape-56764	17	1	esg	esg	PROPN
ape-56764	17	2	also	also	ADV
ape-56764	17	3	emphasises	emphasise	VERB
ape-56764	17	4	transparency	transparency	NOUN
ape-56764	17	5	and	and	CCONJ
ape-56764	17	6	accountability	accountability	NOUN
ape-56764	17	7	in	in	ADP
ape-56764	17	8	information	information	NOUN
ape-56764	17	9	disclosure	disclosure	NOUN
ape-56764	17	10	.	.	PUNCT
ape-56764	18	1	the	the	DET
ape-56764	18	2	reasonableness	reasonableness	NOUN
ape-56764	18	3	and	and	CCONJ
ape-56764	18	4	standardisation	standardisation	NOUN
ape-56764	18	5	of	of	ADP
ape-56764	18	6	r&d	r&d	NOUN
ape-56764	18	7	capitalisation	capitalisation	NOUN
ape-56764	18	8	directly	directly	ADV
ape-56764	18	9	impact	impact	VERB
ape-56764	18	10	the	the	DET
ape-56764	18	11	quality	quality	NOUN
ape-56764	18	12	and	and	CCONJ
ape-56764	18	13	credibility	credibility	NOUN
ape-56764	18	14	of	of	ADP
ape-56764	18	15	financial	financial	ADJ
ape-56764	18	16	information	information	NOUN
ape-56764	18	17	,	,	PUNCT
ape-56764	18	18	thereby	thereby	ADV
ape-56764	18	19	influencing	influence	VERB
ape-56764	18	20	investors	investor	NOUN
ape-56764	18	21	'	'	PART
ape-56764	18	22	assessments	assessment	NOUN
ape-56764	18	23	of	of	ADP
ape-56764	18	24	a	a	DET
ape-56764	18	25	company	company	NOUN
ape-56764	18	26	's	's	PART
ape-56764	18	27	innovation	innovation	NOUN
ape-56764	18	28	capabilities	capability	NOUN
ape-56764	18	29	,	,	PUNCT
ape-56764	18	30	growth	growth	NOUN
ape-56764	18	31	potential	potential	NOUN
ape-56764	18	32	and	and	CCONJ
ape-56764	18	33	risk	risk	NOUN
ape-56764	18	34	management	management	NOUN
ape-56764	18	35	proficiency	proficiency	NOUN
ape-56764	18	36	.	.	PUNCT
ape-56764	19	1	in	in	ADP
ape-56764	19	2	cutting	cut	VERB
ape-56764	19	3	-	-	PUNCT
ape-56764	19	4	edge	edge	NOUN
ape-56764	19	5	fields	field	NOUN
ape-56764	19	6	such	such	ADJ
ape-56764	19	7	as	as	ADP
ape-56764	19	8	green	green	ADJ
ape-56764	19	9	technology	technology	NOUN
ape-56764	19	10	,	,	PUNCT
ape-56764	19	11	artificial	artificial	ADJ
ape-56764	19	12	intelligence	intelligence	NOUN
ape-56764	19	13	and	and	CCONJ
ape-56764	19	14	biopharmaceuticals	biopharmaceutical	NOUN
ape-56764	19	15	,	,	PUNCT
ape-56764	19	16	the	the	DET
ape-56764	19	17	scientific	scientific	ADJ
ape-56764	19	18	rigour	rigour	NOUN
ape-56764	19	19	of	of	ADP
ape-56764	19	20	r&d	r&d	NOUN
ape-56764	19	21	capitalisation	capitalisation	NOUN
ape-56764	19	22	policies	policy	NOUN
ape-56764	19	23	is	be	AUX
ape-56764	19	24	often	often	ADV
ape-56764	19	25	a	a	DET
ape-56764	19	26	key	key	ADJ
ape-56764	19	27	metric	metric	NOUN
ape-56764	19	28	for	for	ADP
ape-56764	19	29	evaluating	evaluate	VERB
ape-56764	19	30	a	a	DET
ape-56764	19	31	company	company	NOUN
ape-56764	19	32	's	's	PART
ape-56764	19	33	esg	esg	NOUN
ape-56764	19	34	performance	performance	NOUN
ape-56764	19	35	.	.	PUNCT
ape-56764	20	1	however	however	ADV
ape-56764	20	2	,	,	PUNCT
ape-56764	20	3	enterprises	enterprise	NOUN
ape-56764	20	4	still	still	ADV
ape-56764	20	5	face	face	VERB
ape-56764	20	6	numerous	numerous	ADJ
ape-56764	20	7	practical	practical	ADJ
ape-56764	20	8	challenges	challenge	NOUN
ape-56764	20	9	.	.	PUNCT
ape-56764	21	1	for	for	ADP
ape-56764	21	2	example	example	NOUN
ape-56764	21	3	,	,	PUNCT
ape-56764	21	4	how	how	SCONJ
ape-56764	21	5	should	should	AUX
ape-56764	21	6	the	the	DET
ape-56764	21	7	scope	scope	NOUN
ape-56764	21	8	of	of	ADP
ape-56764	21	9	capitalising	capitalise	VERB
ape-56764	21	10	r&d	r&d	NOUN
ape-56764	21	11	expenditure	expenditure	NOUN
ape-56764	21	12	be	be	AUX
ape-56764	21	13	defined	define	VERB
ape-56764	21	14	?	?	PUNCT
ape-56764	22	1	how	how	SCONJ
ape-56764	22	2	can	can	AUX
ape-56764	22	3	the	the	DET
ape-56764	22	4	long	long	ADJ
ape-56764	22	5	-	-	PUNCT
ape-56764	22	6	term	term	NOUN
ape-56764	22	7	orientation	orientation	NOUN
ape-56764	22	8	of	of	ADP
ape-56764	22	9	esg	esg	PROPN
ape-56764	22	10	principles	principle	NOUN
ape-56764	22	11	be	be	AUX
ape-56764	22	12	reflected	reflect	VERB
ape-56764	22	13	while	while	SCONJ
ape-56764	22	14	meeting	meet	VERB
ape-56764	22	15	accounting	accounting	NOUN
ape-56764	22	16	standards	standard	NOUN
ape-56764	22	17	?	?	PUNCT
ape-56764	23	1	how	how	SCONJ
ape-56764	23	2	can	can	AUX
ape-56764	23	3	a	a	DET
ape-56764	23	4	balance	balance	NOUN
ape-56764	23	5	be	be	AUX
ape-56764	23	6	struck	strike	VERB
ape-56764	23	7	between	between	ADP
ape-56764	23	8	improving	improve	VERB
ape-56764	23	9	financial	financial	ADJ
ape-56764	23	10	performance	performance	NOUN
ape-56764	23	11	and	and	CCONJ
ape-56764	23	12	ensuring	ensure	VERB
ape-56764	23	13	transparency	transparency	NOUN
ape-56764	23	14	of	of	ADP
ape-56764	23	15	information	information	NOUN
ape-56764	23	16	?	?	PUNCT
ape-56764	24	1	these	these	DET
ape-56764	24	2	issues	issue	NOUN
ape-56764	24	3	involve	involve	VERB
ape-56764	24	4	not	not	PART
ape-56764	24	5	only	only	ADV
ape-56764	24	6	the	the	DET
ape-56764	24	7	technical	technical	ADJ
ape-56764	24	8	aspects	aspect	NOUN
ape-56764	24	9	of	of	ADP
ape-56764	24	10	accounting	accounting	NOUN
ape-56764	24	11	treatment	treatment	NOUN
ape-56764	24	12	,	,	PUNCT
ape-56764	24	13	but	but	CCONJ
ape-56764	24	14	also	also	ADV
ape-56764	24	15	coordinating	coordinate	VERB
ape-56764	24	16	corporate	corporate	ADJ
ape-56764	24	17	strategy	strategy	NOUN
ape-56764	24	18	,	,	PUNCT
ape-56764	24	19	governance	governance	NOUN
ape-56764	24	20	structures	structure	NOUN
ape-56764	24	21	and	and	CCONJ
ape-56764	24	22	social	social	ADJ
ape-56764	24	23	responsibility	responsibility	NOUN
ape-56764	24	24	.	.	PUNCT
ape-56764	25	1	therefore	therefore	ADV
ape-56764	25	2	,	,	PUNCT
ape-56764	25	3	accurately	accurately	ADV
ape-56764	25	4	capitalising	capitalise	VERB
ape-56764	25	5	r&d	r&d	NOUN
ape-56764	25	6	expenditure	expenditure	NOUN
ape-56764	25	7	in	in	ADP
ape-56764	25	8	line	line	NOUN
ape-56764	25	9	with	with	ADP
ape-56764	25	10	esg	esg	PROPN
ape-56764	25	11	principles	principle	NOUN
ape-56764	25	12	is	be	AUX
ape-56764	25	13	critical	critical	ADJ
ape-56764	25	14	to	to	ADP
ape-56764	25	15	driving	drive	VERB
ape-56764	25	16	high	high	ADJ
ape-56764	25	17	-	-	PUNCT
ape-56764	25	18	quality	quality	NOUN
ape-56764	25	19	corporate	corporate	ADJ
ape-56764	25	20	development	development	NOUN
ape-56764	25	21	and	and	CCONJ
ape-56764	25	22	achieving	achieve	VERB
ape-56764	25	23	a	a	DET
ape-56764	25	24	win	win	NOUN
ape-56764	25	25	-	-	PUNCT
ape-56764	25	26	win	win	NOUN
ape-56764	25	27	outcome	outcome	NOUN
ape-56764	25	28	in	in	ADP
ape-56764	25	29	terms	term	NOUN
ape-56764	25	30	of	of	ADP
ape-56764	25	31	economic	economic	ADJ
ape-56764	25	32	and	and	CCONJ
ape-56764	25	33	social	social	ADJ
ape-56764	25	34	benefits	benefit	NOUN
ape-56764	25	35	.	.	PUNCT
ape-56764	26	1	2	2	X
ape-56764	26	2	.	.	X
ape-56764	26	3	analysis	analysis	NOUN
ape-56764	26	4	of	of	ADP
ape-56764	26	5	problems	problem	NOUN
ape-56764	26	6	regarding	regard	VERB
ape-56764	26	7	the	the	DET
ape-56764	26	8	capitalization	capitalization	NOUN
ape-56764	26	9	of	of	ADP
ape-56764	26	10	r&d	r&d	NOUN
ape-56764	26	11	expenditures	expenditure	NOUN
ape-56764	26	12	from	from	ADP
ape-56764	26	13	an	an	DET
ape-56764	26	14	esg	esg	NOUN
ape-56764	26	15	perspective	perspective	NOUN
ape-56764	26	16	2.1	2.1	NUM
ape-56764	26	17	environmental	environmental	ADJ
ape-56764	26	18	perspective	perspective	NOUN
ape-56764	26	19	from	from	ADP
ape-56764	26	20	an	an	DET
ape-56764	26	21	environmental	environmental	ADJ
ape-56764	26	22	perspective	perspective	NOUN
ape-56764	26	23	,	,	PUNCT
ape-56764	26	24	traditional	traditional	ADJ
ape-56764	26	25	capitalization	capitalization	NOUN
ape-56764	26	26	methods	method	NOUN
ape-56764	26	27	for	for	ADP
ape-56764	26	28	r&d	r&d	NOUN
ape-56764	26	29	expenditures	expenditure	NOUN
ape-56764	26	30	often	often	ADV
ape-56764	26	31	emphasize	emphasize	VERB
ape-56764	26	32	the	the	DET
ape-56764	26	33	economic	economic	ADJ
ape-56764	26	34	value	value	NOUN
ape-56764	26	35	of	of	ADP
ape-56764	26	36	technological	technological	ADJ
ape-56764	26	37	achievements	achievement	NOUN
ape-56764	26	38	while	while	SCONJ
ape-56764	26	39	overlooking	overlook	VERB
ape-56764	26	40	the	the	DET
ape-56764	26	41	underlying	underlying	ADJ
ape-56764	26	42	environmental	environmental	ADJ
ape-56764	26	43	costs	cost	NOUN
ape-56764	26	44	and	and	CCONJ
ape-56764	26	45	risks	risk	NOUN
ape-56764	26	46	(	(	PUNCT
ape-56764	26	47	liu	liu	PROPN
ape-56764	26	48	,	,	PUNCT
ape-56764	26	49	2025	2025	NUM
ape-56764	26	50	)	)	PUNCT
ape-56764	26	51	.	.	PUNCT
ape-56764	27	1	this	this	DET
ape-56764	27	2	approach	approach	NOUN
ape-56764	27	3	has	have	AUX
ape-56764	27	4	revealed	reveal	VERB
ape-56764	27	5	significant	significant	ADJ
ape-56764	27	6	limitations	limitation	NOUN
ape-56764	27	7	in	in	ADP
ape-56764	27	8	today	today	NOUN
ape-56764	27	9	's	's	PART
ape-56764	27	10	era	era	NOUN
ape-56764	27	11	of	of	ADP
ape-56764	27	12	accelerated	accelerate	VERB
ape-56764	27	13	green	green	ADJ
ape-56764	27	14	transformation	transformation	NOUN
ape-56764	27	15	.	.	PUNCT
ape-56764	28	1	r&d	r&d	NOUN
ape-56764	28	2	activities	activity	NOUN
ape-56764	28	3	are	be	AUX
ape-56764	28	4	not	not	PART
ape-56764	28	5	"	"	PUNCT
ape-56764	28	6	neutral	neutral	ADJ
ape-56764	28	7	"	"	PUNCT
ape-56764	28	8	processes	process	NOUN
ape-56764	28	9	.	.	PUNCT
ape-56764	29	1	particularly	particularly	ADV
ape-56764	29	2	in	in	ADP
ape-56764	29	3	green	green	ADJ
ape-56764	29	4	technology	technology	NOUN
ape-56764	29	5	innovation	innovation	NOUN
ape-56764	29	6	,	,	PUNCT
ape-56764	29	7	enterprises	enterprise	NOUN
ape-56764	29	8	frequently	frequently	ADV
ape-56764	29	9	invest	invest	VERB
ape-56764	29	10	substantial	substantial	ADJ
ape-56764	29	11	resources	resource	NOUN
ape-56764	29	12	to	to	PART
ape-56764	29	13	comply	comply	VERB
ape-56764	29	14	with	with	ADP
ape-56764	29	15	environmental	environmental	ADJ
ape-56764	29	16	regulations	regulation	NOUN
ape-56764	29	17	,	,	PUNCT
ape-56764	29	18	reduce	reduce	VERB
ape-56764	29	19	carbon	carbon	NOUN
ape-56764	29	20	emissions	emission	NOUN
ape-56764	29	21	,	,	PUNCT
ape-56764	29	22	and	and	CCONJ
ape-56764	29	23	minimize	minimize	VERB
ape-56764	29	24	ecological	ecological	ADJ
ape-56764	29	25	footprints	footprint	NOUN
ape-56764	29	26	when	when	SCONJ
ape-56764	29	27	developing	develop	VERB
ape-56764	29	28	new	new	ADJ
ape-56764	29	29	products	product	NOUN
ape-56764	29	30	or	or	CCONJ
ape-56764	29	31	technologies	technology	NOUN
ape-56764	29	32	.	.	PUNCT
ape-56764	30	1	these	these	DET
ape-56764	30	2	investments	investment	NOUN
ape-56764	30	3	should	should	AUX
ape-56764	30	4	be	be	AUX
ape-56764	30	5	explicitly	explicitly	ADV
ape-56764	30	6	reflected	reflect	VERB
ape-56764	30	7	as	as	ADP
ape-56764	30	8	part	part	NOUN
ape-56764	30	9	of	of	ADP
ape-56764	30	10	environmental	environmental	ADJ
ape-56764	30	11	costs	cost	NOUN
ape-56764	30	12	in	in	ADP
ape-56764	30	13	financial	financial	ADJ
ape-56764	30	14	reporting	reporting	NOUN
ape-56764	30	15	.	.	PUNCT
ape-56764	31	1	however	however	ADV
ape-56764	31	2	,	,	PUNCT
ape-56764	31	3	current	current	ADJ
ape-56764	31	4	accounting	accounting	NOUN
ape-56764	31	5	standards	standard	NOUN
ape-56764	31	6	provide	provide	VERB
ape-56764	31	7	only	only	ADV
ape-56764	31	8	general	general	ADJ
ape-56764	31	9	guidelines	guideline	NOUN
ape-56764	31	10	for	for	ADP
ape-56764	31	11	capitalizing	capitalize	VERB
ape-56764	31	12	r&d	r&d	NOUN
ape-56764	31	13	expenditures	expenditure	NOUN
ape-56764	31	14	,	,	PUNCT
ape-56764	31	15	without	without	ADP
ape-56764	31	16	mandating	mandate	VERB
ape-56764	31	17	separate	separate	ADJ
ape-56764	31	18	disclosure	disclosure	NOUN
ape-56764	31	19	of	of	ADP
ape-56764	31	20	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-56764	31	21	advances	advance	NOUN
ape-56764	31	22	in	in	ADP
ape-56764	31	23	politics	politic	NOUN
ape-56764	31	24	and	and	CCONJ
ape-56764	31	25	economics	economic	NOUN
ape-56764	31	26	vol	vol	NOUN
ape-56764	31	27	.	.	PROPN
ape-56764	31	28	8	8	NUM
ape-56764	31	29	,	,	PUNCT
ape-56764	31	30	no	no	INTJ
ape-56764	31	31	.	.	NOUN
ape-56764	31	32	1	1	NUM
ape-56764	31	33	,	,	PUNCT
ape-56764	31	34	2025	2025	NUM
ape-56764	31	35	published	publish	VERB
ape-56764	31	36	by	by	ADP
ape-56764	31	37	scholink	scholink	PROPN
ape-56764	31	38	inc	inc	PROPN
ape-56764	31	39	.	.	PROPN
ape-56764	31	40	149	149	NUM
ape-56764	31	41	environment	environment	NOUN
ape-56764	31	42	-	-	PUNCT
ape-56764	31	43	related	relate	VERB
ape-56764	31	44	investments	investment	NOUN
ape-56764	31	45	and	and	CCONJ
ape-56764	31	46	risks	risk	NOUN
ape-56764	31	47	.	.	PUNCT
ape-56764	32	1	consequently	consequently	ADV
ape-56764	32	2	,	,	PUNCT
ape-56764	32	3	many	many	ADJ
ape-56764	32	4	companies	company	NOUN
ape-56764	32	5	include	include	VERB
ape-56764	32	6	green	green	ADJ
ape-56764	32	7	technology	technology	NOUN
ape-56764	32	8	investments	investment	NOUN
ape-56764	32	9	and	and	CCONJ
ape-56764	32	10	environmental	environmental	ADJ
ape-56764	32	11	compliance	compliance	NOUN
ape-56764	32	12	costs	cost	NOUN
ape-56764	32	13	within	within	ADP
ape-56764	32	14	total	total	ADJ
ape-56764	32	15	intangible	intangible	ADJ
ape-56764	32	16	assets	asset	NOUN
ape-56764	32	17	when	when	SCONJ
ape-56764	32	18	capitalizing	capitalize	VERB
ape-56764	32	19	r&d	r&d	NOUN
ape-56764	32	20	expenditures	expenditure	NOUN
ape-56764	32	21	,	,	PUNCT
ape-56764	32	22	lacking	lack	VERB
ape-56764	32	23	detailed	detailed	ADJ
ape-56764	32	24	accounting	accounting	NOUN
ape-56764	32	25	for	for	ADP
ape-56764	32	26	environmental	environmental	ADJ
ape-56764	32	27	attributes	attribute	NOUN
ape-56764	32	28	.	.	PUNCT
ape-56764	33	1	this	this	DET
ape-56764	33	2	practice	practice	NOUN
ape-56764	33	3	may	may	AUX
ape-56764	33	4	lead	lead	VERB
ape-56764	33	5	to	to	ADP
ape-56764	33	6	three	three	NUM
ape-56764	33	7	significant	significant	ADJ
ape-56764	33	8	issues	issue	NOUN
ape-56764	33	9	,	,	PUNCT
ape-56764	33	10	as	as	SCONJ
ape-56764	33	11	illustrated	illustrate	VERB
ape-56764	33	12	in	in	ADP
ape-56764	33	13	figure	figure	NOUN
ape-56764	33	14	1	1	NUM
ape-56764	33	15	.	.	PUNCT
ape-56764	33	16	figure	figure	NOUN
ape-56764	33	17	1	1	NUM
ape-56764	33	18	.	.	PUNCT
ape-56764	33	19	problemanalysis	problemanalysis	NOUN
ape-56764	33	20	diagram	diagram	NOUN
ape-56764	33	21	from	from	ADP
ape-56764	33	22	an	an	DET
ape-56764	33	23	environmental	environmental	ADJ
ape-56764	33	24	perspective	perspective	NOUN
ape-56764	33	25	firstly	firstly	ADV
ape-56764	33	26	,	,	PUNCT
ape-56764	33	27	the	the	DET
ape-56764	33	28	book	book	NOUN
ape-56764	33	29	value	value	NOUN
ape-56764	33	30	of	of	ADP
ape-56764	33	31	intangible	intangible	ADJ
ape-56764	33	32	assets	asset	NOUN
ape-56764	33	33	does	do	AUX
ape-56764	33	34	not	not	PART
ape-56764	33	35	accurately	accurately	ADV
ape-56764	33	36	reflect	reflect	VERB
ape-56764	33	37	their	their	PRON
ape-56764	33	38	environmental	environmental	ADJ
ape-56764	33	39	performance	performance	NOUN
ape-56764	33	40	.	.	PUNCT
ape-56764	34	1	for	for	ADP
ape-56764	34	2	example	example	NOUN
ape-56764	34	3	,	,	PUNCT
ape-56764	34	4	a	a	DET
ape-56764	34	5	technology	technology	NOUN
ape-56764	34	6	may	may	AUX
ape-56764	34	7	be	be	AUX
ape-56764	34	8	valued	value	VERB
ape-56764	34	9	highly	highly	ADV
ape-56764	34	10	for	for	ADP
ape-56764	34	11	financial	financial	ADJ
ape-56764	34	12	purposes	purpose	NOUN
ape-56764	34	13	,	,	PUNCT
ape-56764	34	14	but	but	CCONJ
ape-56764	34	15	if	if	SCONJ
ape-56764	34	16	its	its	PRON
ape-56764	34	17	production	production	NOUN
ape-56764	34	18	process	process	NOUN
ape-56764	34	19	or	or	CCONJ
ape-56764	34	20	operational	operational	ADJ
ape-56764	34	21	phase	phase	NOUN
ape-56764	34	22	carries	carry	VERB
ape-56764	34	23	significant	significant	ADJ
ape-56764	34	24	environmental	environmental	ADJ
ape-56764	34	25	pollution	pollution	NOUN
ape-56764	34	26	risks	risk	NOUN
ape-56764	34	27	,	,	PUNCT
ape-56764	34	28	its	its	PRON
ape-56764	34	29	actual	actual	ADJ
ape-56764	34	30	value	value	NOUN
ape-56764	34	31	could	could	AUX
ape-56764	34	32	be	be	AUX
ape-56764	34	33	overestimated	overestimate	VERB
ape-56764	34	34	.	.	PUNCT
ape-56764	35	1	secondly	secondly	ADV
ape-56764	35	2	,	,	PUNCT
ape-56764	35	3	as	as	SCONJ
ape-56764	35	4	environmental	environmental	ADJ
ape-56764	35	5	costs	cost	NOUN
ape-56764	35	6	are	be	AUX
ape-56764	35	7	not	not	PART
ape-56764	35	8	disclosed	disclose	VERB
ape-56764	35	9	separately	separately	ADV
ape-56764	35	10	,	,	PUNCT
ape-56764	35	11	external	external	ADJ
ape-56764	35	12	stakeholders	stakeholder	NOUN
ape-56764	35	13	,	,	PUNCT
ape-56764	35	14	including	include	VERB
ape-56764	35	15	investors	investor	NOUN
ape-56764	35	16	,	,	PUNCT
ape-56764	35	17	regulators	regulator	NOUN
ape-56764	35	18	and	and	CCONJ
ape-56764	35	19	the	the	DET
ape-56764	35	20	public	public	ADJ
ape-56764	35	21	,	,	PUNCT
ape-56764	35	22	struggle	struggle	VERB
ape-56764	35	23	to	to	PART
ape-56764	35	24	assess	assess	VERB
ape-56764	35	25	the	the	DET
ape-56764	35	26	true	true	ADJ
ape-56764	35	27	ecological	ecological	ADJ
ape-56764	35	28	impact	impact	NOUN
ape-56764	35	29	of	of	ADP
ape-56764	35	30	r&d	r&d	NOUN
ape-56764	35	31	projects	project	NOUN
ape-56764	35	32	through	through	ADP
ape-56764	35	33	financial	financial	ADJ
ape-56764	35	34	reporting	reporting	NOUN
ape-56764	35	35	.	.	PUNCT
ape-56764	36	1	this	this	PRON
ape-56764	36	2	contradicts	contradict	VERB
ape-56764	36	3	the	the	DET
ape-56764	36	4	fundamental	fundamental	ADJ
ape-56764	36	5	requirement	requirement	NOUN
ape-56764	36	6	of	of	ADP
ape-56764	36	7	'	'	PUNCT
ape-56764	36	8	visualising	visualise	VERB
ape-56764	36	9	environmental	environmental	ADJ
ape-56764	36	10	costs	cost	NOUN
ape-56764	36	11	'	'	PART
ape-56764	36	12	within	within	ADP
ape-56764	36	13	esg	esg	NOUN
ape-56764	36	14	frameworks	framework	NOUN
ape-56764	36	15	.	.	PUNCT
ape-56764	37	1	thirdly	thirdly	ADV
ape-56764	37	2	,	,	PUNCT
ape-56764	37	3	if	if	SCONJ
ape-56764	37	4	companies	company	NOUN
ape-56764	37	5	fail	fail	VERB
ape-56764	37	6	to	to	PART
ape-56764	37	7	adequately	adequately	ADV
ape-56764	37	8	evaluate	evaluate	VERB
ape-56764	37	9	and	and	CCONJ
ape-56764	37	10	disclose	disclose	VERB
ape-56764	37	11	environmental	environmental	ADJ
ape-56764	37	12	risks	risk	NOUN
ape-56764	37	13	during	during	ADP
ape-56764	37	14	r&d	r&d	NOUN
ape-56764	37	15	expense	expense	NOUN
ape-56764	37	16	capitalisation	capitalisation	NOUN
ape-56764	37	17	,	,	PUNCT
ape-56764	37	18	the	the	DET
ape-56764	37	19	financial	financial	ADJ
ape-56764	37	20	information	information	NOUN
ape-56764	37	21	will	will	AUX
ape-56764	37	22	lack	lack	VERB
ape-56764	37	23	forward	forward	ADV
ape-56764	37	24	-	-	PUNCT
ape-56764	37	25	looking	look	VERB
ape-56764	37	26	insight	insight	NOUN
ape-56764	37	27	,	,	PUNCT
ape-56764	37	28	which	which	PRON
ape-56764	37	29	hinders	hinder	VERB
ape-56764	37	30	proactive	proactive	ADJ
ape-56764	37	31	risk	risk	NOUN
ape-56764	37	32	management	management	NOUN
ape-56764	37	33	under	under	ADP
ape-56764	37	34	esg	esg	PROPN
ape-56764	37	35	principles	principle	NOUN
ape-56764	37	36	.	.	PUNCT
ape-56764	38	1	environmental	environmental	ADJ
ape-56764	38	2	risks	risk	NOUN
ape-56764	38	3	associated	associate	VERB
ape-56764	38	4	with	with	ADP
ape-56764	38	5	r&d	r&d	NOUN
ape-56764	38	6	projects	project	NOUN
ape-56764	38	7	are	be	AUX
ape-56764	38	8	highly	highly	ADV
ape-56764	38	9	uncertain	uncertain	ADJ
ape-56764	38	10	.	.	PUNCT
ape-56764	39	1	factors	factor	NOUN
ape-56764	39	2	such	such	ADJ
ape-56764	39	3	as	as	ADP
ape-56764	39	4	climate	climate	NOUN
ape-56764	39	5	change	change	NOUN
ape-56764	39	6	,	,	PUNCT
ape-56764	39	7	resource	resource	NOUN
ape-56764	39	8	depletion	depletion	NOUN
ape-56764	39	9	and	and	CCONJ
ape-56764	39	10	policy	policy	NOUN
ape-56764	39	11	shifts	shift	NOUN
ape-56764	39	12	could	could	AUX
ape-56764	39	13	have	have	VERB
ape-56764	39	14	a	a	DET
ape-56764	39	15	significant	significant	ADJ
ape-56764	39	16	impact	impact	NOUN
ape-56764	39	17	on	on	ADP
ape-56764	39	18	project	project	NOUN
ape-56764	39	19	sustainability	sustainability	NOUN
ape-56764	39	20	in	in	ADP
ape-56764	39	21	future	future	NOUN
ape-56764	39	22	.	.	PUNCT
ape-56764	40	1	r&d	r&d	NOUN
ape-56764	40	2	initiatives	initiative	NOUN
ape-56764	40	3	in	in	ADP
ape-56764	40	4	high	high	ADJ
ape-56764	40	5	-	-	PUNCT
ape-56764	40	6	pollution	pollution	NOUN
ape-56764	40	7	industries	industry	NOUN
ape-56764	40	8	could	could	AUX
ape-56764	40	9	face	face	VERB
ape-56764	40	10	asset	asset	NOUN
ape-56764	40	11	impairment	impairment	ADJ
ape-56764	40	12	risks	risk	NOUN
ape-56764	40	13	due	due	ADP
ape-56764	40	14	to	to	ADP
ape-56764	40	15	the	the	DET
ape-56764	40	16	potential	potential	ADJ
ape-56764	40	17	tightening	tightening	NOUN
ape-56764	40	18	of	of	ADP
ape-56764	40	19	environmental	environmental	ADJ
ape-56764	40	20	regulations	regulation	NOUN
ape-56764	40	21	in	in	ADP
ape-56764	40	22	the	the	DET
ape-56764	40	23	future	future	NOUN
ape-56764	40	24	.	.	PUNCT
ape-56764	41	1	failure	failure	NOUN
ape-56764	41	2	to	to	PART
ape-56764	41	3	consider	consider	VERB
ape-56764	41	4	environmental	environmental	ADJ
ape-56764	41	5	risks	risk	NOUN
ape-56764	41	6	during	during	ADP
ape-56764	41	7	capitalisation	capitalisation	NOUN
ape-56764	41	8	may	may	AUX
ape-56764	41	9	leave	leave	VERB
ape-56764	41	10	companies	company	NOUN
ape-56764	41	11	unprepared	unprepared	ADJ
ape-56764	41	12	when	when	SCONJ
ape-56764	41	13	such	such	ADJ
ape-56764	41	14	risks	risk	NOUN
ape-56764	41	15	materialise	materialise	VERB
ape-56764	41	16	.	.	PUNCT
ape-56764	42	1	2.2	2.2	NUM
ape-56764	42	2	social	social	ADJ
ape-56764	42	3	perspective	perspective	NOUN
ape-56764	42	4	from	from	ADP
ape-56764	42	5	a	a	DET
ape-56764	42	6	societal	societal	ADJ
ape-56764	42	7	perspective	perspective	NOUN
ape-56764	42	8	,	,	PUNCT
ape-56764	42	9	the	the	DET
ape-56764	42	10	capitalisation	capitalisation	NOUN
ape-56764	42	11	of	of	ADP
ape-56764	42	12	r&d	r&d	NOUN
ape-56764	42	13	expenditure	expenditure	NOUN
ape-56764	42	14	goes	go	VERB
ape-56764	42	15	beyond	beyond	ADP
ape-56764	42	16	a	a	DET
ape-56764	42	17	company	company	NOUN
ape-56764	42	18	's	's	PART
ape-56764	42	19	internal	internal	ADJ
ape-56764	42	20	financial	financial	ADJ
ape-56764	42	21	accounting	accounting	NOUN
ape-56764	42	22	to	to	PART
ape-56764	42	23	include	include	VERB
ape-56764	42	24	its	its	PRON
ape-56764	42	25	use	use	NOUN
ape-56764	42	26	of	of	ADP
ape-56764	42	27	social	social	ADJ
ape-56764	42	28	resources	resource	NOUN
ape-56764	42	29	and	and	CCONJ
ape-56764	42	30	its	its	PRON
ape-56764	42	31	responsibilities	responsibility	NOUN
ape-56764	42	32	during	during	ADP
ape-56764	42	33	the	the	DET
ape-56764	42	34	innovation	innovation	NOUN
ape-56764	42	35	process	process	NOUN
ape-56764	42	36	.	.	PUNCT
ape-56764	43	1	current	current	ADJ
ape-56764	43	2	accounting	accounting	NOUN
ape-56764	43	3	standards	standard	NOUN
ape-56764	43	4	for	for	ADP
ape-56764	43	5	capitalising	capitalise	VERB
ape-56764	43	6	r&d	r&d	NOUN
ape-56764	43	7	expenditure	expenditure	NOUN
ape-56764	43	8	focus	focus	VERB
ape-56764	43	9	primarily	primarily	ADV
ape-56764	43	10	on	on	ADP
ape-56764	43	11	financial	financial	ADJ
ape-56764	43	12	metrics	metric	NOUN
ape-56764	43	13	,	,	PUNCT
ape-56764	43	14	such	such	ADJ
ape-56764	43	15	as	as	ADP
ape-56764	43	16	technical	technical	ADJ
ape-56764	43	17	feasibility	feasibility	NOUN
ape-56764	43	18	and	and	CCONJ
ape-56764	43	19	future	future	ADJ
ape-56764	43	20	economic	economic	ADJ
ape-56764	43	21	inflows	inflow	NOUN
ape-56764	43	22	.	.	PUNCT
ape-56764	44	1	however	however	ADV
ape-56764	44	2	,	,	PUNCT
ape-56764	44	3	these	these	DET
ape-56764	44	4	standards	standard	NOUN
ape-56764	44	5	lack	lack	VERB
ape-56764	44	6	clear	clear	ADJ
ape-56764	44	7	definitions	definition	NOUN
ape-56764	44	8	and	and	CCONJ
ape-56764	44	9	measurement	measurement	NOUN
ape-56764	44	10	frameworks	framework	NOUN
ape-56764	44	11	for	for	ADP
ape-56764	44	12	social	social	ADJ
ape-56764	44	13	costs	cost	NOUN
ape-56764	44	14	incurred	incur	VERB
ape-56764	44	15	during	during	ADP
ape-56764	44	16	r&d	r&d	NOUN
ape-56764	44	17	.	.	PUNCT
ape-56764	45	1	this	this	PRON
ape-56764	45	2	includes	include	VERB
ape-56764	45	3	expenses	expense	NOUN
ape-56764	45	4	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-56764	45	5	advances	advance	NOUN
ape-56764	45	6	in	in	ADP
ape-56764	45	7	politics	politic	NOUN
ape-56764	45	8	and	and	CCONJ
ape-56764	45	9	economics	economic	NOUN
ape-56764	45	10	vol	vol	NOUN
ape-56764	45	11	.	.	PROPN
ape-56764	45	12	8	8	NUM
ape-56764	45	13	,	,	PUNCT
ape-56764	45	14	no	no	INTJ
ape-56764	45	15	.	.	NOUN
ape-56764	45	16	1	1	NUM
ape-56764	45	17	,	,	PUNCT
ape-56764	45	18	2025	2025	NUM
ape-56764	45	19	published	publish	VERB
ape-56764	45	20	by	by	ADP
ape-56764	45	21	scholink	scholink	PROPN
ape-56764	45	22	inc	inc	PROPN
ape-56764	45	23	.	.	PROPN
ape-56764	45	24	150	150	NUM
ape-56764	45	25	related	relate	VERB
ape-56764	45	26	to	to	ADP
ape-56764	45	27	specialised	specialised	ADJ
ape-56764	45	28	employee	employee	NOUN
ape-56764	45	29	training	training	NOUN
ape-56764	45	30	,	,	PUNCT
ape-56764	45	31	occupational	occupational	ADJ
ape-56764	45	32	health	health	NOUN
ape-56764	45	33	and	and	CCONJ
ape-56764	45	34	safety	safety	NOUN
ape-56764	45	35	,	,	PUNCT
ape-56764	45	36	and	and	CCONJ
ape-56764	45	37	community	community	NOUN
ape-56764	45	38	relations	relation	NOUN
ape-56764	45	39	maintenance	maintenance	NOUN
ape-56764	45	40	.	.	PUNCT
ape-56764	46	1	this	this	DET
ape-56764	46	2	ambiguity	ambiguity	NOUN
ape-56764	46	3	in	in	ADP
ape-56764	46	4	accounting	accounting	NOUN
ape-56764	46	5	practices	practice	NOUN
ape-56764	46	6	often	often	ADV
ape-56764	46	7	causes	cause	VERB
ape-56764	46	8	enterprises	enterprise	NOUN
ape-56764	46	9	to	to	PART
ape-56764	46	10	conflate	conflate	VERB
ape-56764	46	11	these	these	DET
ape-56764	46	12	socially	socially	ADV
ape-56764	46	13	attributed	attribute	VERB
ape-56764	46	14	expenditures	expenditure	NOUN
ape-56764	46	15	with	with	ADP
ape-56764	46	16	routine	routine	ADJ
ape-56764	46	17	administrative	administrative	ADJ
ape-56764	46	18	expenses	expense	NOUN
ape-56764	46	19	,	,	PUNCT
ape-56764	46	20	meaning	mean	VERB
ape-56764	46	21	they	they	PRON
ape-56764	46	22	are	be	AUX
ape-56764	46	23	not	not	PART
ape-56764	46	24	incorporated	incorporate	VERB
ape-56764	46	25	into	into	ADP
ape-56764	46	26	the	the	DET
ape-56764	46	27	value	value	NOUN
ape-56764	46	28	composition	composition	NOUN
ape-56764	46	29	of	of	ADP
ape-56764	46	30	r&d	r&d	NOUN
ape-56764	46	31	assets	asset	NOUN
ape-56764	46	32	.	.	PUNCT
ape-56764	47	1	such	such	ADJ
ape-56764	47	2	vagueness	vagueness	NOUN
ape-56764	47	3	in	in	ADP
ape-56764	47	4	accounting	accounting	NOUN
ape-56764	47	5	makes	make	VERB
ape-56764	47	6	it	it	PRON
ape-56764	47	7	difficult	difficult	ADJ
ape-56764	47	8	for	for	SCONJ
ape-56764	47	9	external	external	ADJ
ape-56764	47	10	stakeholders	stakeholder	NOUN
ape-56764	47	11	to	to	PART
ape-56764	47	12	accurately	accurately	ADV
ape-56764	47	13	identify	identify	VERB
ape-56764	47	14	and	and	CCONJ
ape-56764	47	15	evaluate	evaluate	VERB
ape-56764	47	16	the	the	DET
ape-56764	47	17	social	social	ADJ
ape-56764	47	18	responsibilities	responsibility	NOUN
ape-56764	47	19	of	of	ADP
ape-56764	47	20	enterprises	enterprise	NOUN
ape-56764	47	21	in	in	ADP
ape-56764	47	22	their	their	PRON
ape-56764	47	23	r&d	r&d	NOUN
ape-56764	47	24	activities	activity	NOUN
ape-56764	47	25	through	through	ADP
ape-56764	47	26	financial	financial	ADJ
ape-56764	47	27	statements	statement	NOUN
ape-56764	47	28	.	.	PUNCT
ape-56764	48	1	when	when	SCONJ
ape-56764	48	2	high	high	ADJ
ape-56764	48	3	-	-	PUNCT
ape-56764	48	4	tech	tech	NOUN
ape-56764	48	5	enterprises	enterprise	NOUN
ape-56764	48	6	announce	announce	VERB
ape-56764	48	7	substantial	substantial	ADJ
ape-56764	48	8	r&d	r&d	NOUN
ape-56764	48	9	investments	investment	NOUN
ape-56764	48	10	without	without	ADP
ape-56764	48	11	disclosing	disclose	VERB
ape-56764	48	12	their	their	PRON
ape-56764	48	13	actual	actual	ADJ
ape-56764	48	14	expenditure	expenditure	NOUN
ape-56764	48	15	on	on	ADP
ape-56764	48	16	employee	employee	NOUN
ape-56764	48	17	occupational	occupational	ADJ
ape-56764	48	18	health	health	NOUN
ape-56764	48	19	and	and	CCONJ
ape-56764	48	20	safety	safety	NOUN
ape-56764	48	21	,	,	PUNCT
ape-56764	48	22	external	external	ADJ
ape-56764	48	23	parties	party	NOUN
ape-56764	48	24	can	can	AUX
ape-56764	48	25	not	not	PART
ape-56764	48	26	grasp	grasp	VERB
ape-56764	48	27	the	the	DET
ape-56764	48	28	true	true	ADJ
ape-56764	48	29	societal	societal	ADJ
ape-56764	48	30	cost	cost	NOUN
ape-56764	48	31	of	of	ADP
ape-56764	48	32	their	their	PRON
ape-56764	48	33	innovation	innovation	NOUN
ape-56764	48	34	activities	activity	NOUN
ape-56764	48	35	.	.	PUNCT
ape-56764	49	1	this	this	PRON
ape-56764	49	2	undermines	undermine	VERB
ape-56764	49	3	the	the	DET
ape-56764	49	4	transparency	transparency	NOUN
ape-56764	49	5	and	and	CCONJ
ape-56764	49	6	credibility	credibility	NOUN
ape-56764	49	7	of	of	ADP
ape-56764	49	8	financial	financial	ADJ
ape-56764	49	9	information	information	NOUN
ape-56764	49	10	in	in	ADP
ape-56764	49	11	corporate	corporate	ADJ
ape-56764	49	12	social	social	ADJ
ape-56764	49	13	performance	performance	NOUN
ape-56764	49	14	assessments	assessment	NOUN
ape-56764	49	15	,	,	PUNCT
ape-56764	49	16	as	as	ADV
ape-56764	49	17	well	well	ADV
ape-56764	49	18	as	as	ADP
ape-56764	49	19	diminishing	diminish	VERB
ape-56764	49	20	the	the	DET
ape-56764	49	21	accuracy	accuracy	NOUN
ape-56764	49	22	and	and	CCONJ
ape-56764	49	23	reference	reference	NOUN
ape-56764	49	24	value	value	NOUN
ape-56764	49	25	of	of	ADP
ape-56764	49	26	social	social	ADJ
ape-56764	49	27	dimension	dimension	NOUN
ape-56764	49	28	data	datum	NOUN
ape-56764	49	29	within	within	ADP
ape-56764	49	30	esg	esg	NOUN
ape-56764	49	31	evaluation	evaluation	NOUN
ape-56764	49	32	frameworks	framework	NOUN
ape-56764	49	33	.	.	PUNCT
ape-56764	50	1	furthermore	furthermore	ADV
ape-56764	50	2	,	,	PUNCT
ape-56764	50	3	this	this	DET
ape-56764	50	4	information	information	NOUN
ape-56764	50	5	asymmetry	asymmetry	NOUN
ape-56764	50	6	may	may	AUX
ape-56764	50	7	lead	lead	VERB
ape-56764	50	8	to	to	ADP
ape-56764	50	9	market	market	NOUN
ape-56764	50	10	misjudgments	misjudgment	NOUN
ape-56764	50	11	regarding	regard	VERB
ape-56764	50	12	a	a	DET
ape-56764	50	13	company	company	NOUN
ape-56764	50	14	's	's	PART
ape-56764	50	15	fulfillment	fulfillment	NOUN
ape-56764	50	16	of	of	ADP
ape-56764	50	17	social	social	ADJ
ape-56764	50	18	responsibilities	responsibility	NOUN
ape-56764	50	19	.	.	PUNCT
ape-56764	51	1	when	when	SCONJ
ape-56764	51	2	enterprises	enterprise	NOUN
ape-56764	51	3	obscure	obscure	VERB
ape-56764	51	4	social	social	ADJ
ape-56764	51	5	costs	cost	NOUN
ape-56764	51	6	to	to	PART
ape-56764	51	7	embellish	embellish	VERB
ape-56764	51	8	their	their	PRON
ape-56764	51	9	financial	financial	ADJ
ape-56764	51	10	performance	performance	NOUN
ape-56764	51	11	,	,	PUNCT
ape-56764	51	12	they	they	PRON
ape-56764	51	13	may	may	AUX
ape-56764	51	14	secure	secure	VERB
ape-56764	51	15	higher	high	ADJ
ape-56764	51	16	market	market	NOUN
ape-56764	51	17	valuations	valuation	NOUN
ape-56764	51	18	or	or	CCONJ
ape-56764	51	19	policy	policy	NOUN
ape-56764	51	20	support	support	NOUN
ape-56764	51	21	in	in	ADP
ape-56764	51	22	the	the	DET
ape-56764	51	23	short	short	ADJ
ape-56764	51	24	term	term	NOUN
ape-56764	51	25	.	.	PUNCT
ape-56764	52	1	however	however	ADV
ape-56764	52	2	,	,	PUNCT
ape-56764	52	3	in	in	ADP
ape-56764	52	4	the	the	DET
ape-56764	52	5	long	long	ADJ
ape-56764	52	6	run	run	NOUN
ape-56764	52	7	,	,	PUNCT
ape-56764	52	8	once	once	SCONJ
ape-56764	52	9	these	these	DET
ape-56764	52	10	social	social	ADJ
ape-56764	52	11	cost	cost	NOUN
ape-56764	52	12	issues	issue	NOUN
ape-56764	52	13	surface	surface	VERB
ape-56764	52	14	,	,	PUNCT
ape-56764	52	15	they	they	PRON
ape-56764	52	16	will	will	AUX
ape-56764	52	17	not	not	PART
ape-56764	52	18	only	only	ADV
ape-56764	52	19	damage	damage	VERB
ape-56764	52	20	the	the	DET
ape-56764	52	21	company	company	NOUN
ape-56764	52	22	's	's	PART
ape-56764	52	23	reputation	reputation	NOUN
ape-56764	52	24	and	and	CCONJ
ape-56764	52	25	sustainable	sustainable	ADJ
ape-56764	52	26	development	development	NOUN
ape-56764	52	27	capabilities	capability	NOUN
ape-56764	52	28	but	but	CCONJ
ape-56764	52	29	also	also	ADV
ape-56764	52	30	undermine	undermine	VERB
ape-56764	52	31	the	the	DET
ape-56764	52	32	foundational	foundational	ADJ
ape-56764	52	33	trust	trust	NOUN
ape-56764	52	34	of	of	ADP
ape-56764	52	35	the	the	DET
ape-56764	52	36	entire	entire	ADJ
ape-56764	52	37	industry	industry	NOUN
ape-56764	52	38	and	and	CCONJ
ape-56764	52	39	even	even	ADV
ape-56764	52	40	the	the	DET
ape-56764	52	41	capital	capital	NOUN
ape-56764	52	42	markets	market	NOUN
ape-56764	52	43	.	.	PUNCT
ape-56764	53	1	therefore	therefore	ADV
ape-56764	53	2	,	,	PUNCT
ape-56764	53	3	establishing	establish	VERB
ape-56764	53	4	a	a	DET
ape-56764	53	5	clear	clear	ADJ
ape-56764	53	6	and	and	CCONJ
ape-56764	53	7	operational	operational	ADJ
ape-56764	53	8	mechanism	mechanism	NOUN
ape-56764	53	9	for	for	ADP
ape-56764	53	10	defining	define	VERB
ape-56764	53	11	and	and	CCONJ
ape-56764	53	12	measuring	measure	VERB
ape-56764	53	13	social	social	ADJ
ape-56764	53	14	costs	cost	NOUN
ape-56764	53	15	is	be	AUX
ape-56764	53	16	not	not	PART
ape-56764	53	17	only	only	ADV
ape-56764	53	18	an	an	DET
ape-56764	53	19	intrinsic	intrinsic	ADJ
ape-56764	53	20	requirement	requirement	NOUN
ape-56764	53	21	for	for	ADP
ape-56764	53	22	refining	refine	VERB
ape-56764	53	23	the	the	DET
ape-56764	53	24	r&d	r&d	NOUN
ape-56764	53	25	expenditure	expenditure	NOUN
ape-56764	53	26	capitalization	capitalization	NOUN
ape-56764	53	27	system	system	NOUN
ape-56764	53	28	but	but	CCONJ
ape-56764	53	29	also	also	ADV
ape-56764	53	30	a	a	DET
ape-56764	53	31	critical	critical	ADJ
ape-56764	53	32	pathway	pathway	NOUN
ape-56764	53	33	for	for	ADP
ape-56764	53	34	enhancing	enhance	VERB
ape-56764	53	35	corporate	corporate	ADJ
ape-56764	53	36	social	social	ADJ
ape-56764	53	37	responsibility	responsibility	NOUN
ape-56764	53	38	transparency	transparency	NOUN
ape-56764	53	39	and	and	CCONJ
ape-56764	53	40	promoting	promote	VERB
ape-56764	53	41	the	the	DET
ape-56764	53	42	healthy	healthy	ADJ
ape-56764	53	43	development	development	NOUN
ape-56764	53	44	of	of	ADP
ape-56764	53	45	esg	esg	PROPN
ape-56764	53	46	frameworks	framework	NOUN
ape-56764	53	47	.	.	PUNCT
ape-56764	54	1	2.3	2.3	NUM
ape-56764	54	2	corporate	corporate	ADJ
ape-56764	54	3	governance	governance	NOUN
ape-56764	54	4	perspective	perspective	NOUN
ape-56764	54	5	from	from	ADP
ape-56764	54	6	a	a	DET
ape-56764	54	7	corporate	corporate	ADJ
ape-56764	54	8	governance	governance	NOUN
ape-56764	54	9	perspective	perspective	NOUN
ape-56764	54	10	,	,	PUNCT
ape-56764	54	11	capitalising	capitalise	VERB
ape-56764	54	12	r&d	r&d	NOUN
ape-56764	54	13	expenditure	expenditure	NOUN
ape-56764	54	14	poses	pose	VERB
ape-56764	54	15	risks	risk	NOUN
ape-56764	54	16	of	of	ADP
ape-56764	54	17	insufficient	insufficient	ADJ
ape-56764	54	18	decision	decision	NOUN
ape-56764	54	19	transparency	transparency	NOUN
ape-56764	54	20	and	and	CCONJ
ape-56764	54	21	manipulation	manipulation	NOUN
ape-56764	54	22	.	.	PUNCT
ape-56764	55	1	according	accord	VERB
ape-56764	55	2	to	to	ADP
ape-56764	55	3	accounting	accounting	NOUN
ape-56764	55	4	standard	standard	NOUN
ape-56764	55	5	for	for	ADP
ape-56764	55	6	business	business	NOUN
ape-56764	55	7	enterprises	enterprise	NOUN
ape-56764	55	8	no	no	INTJ
ape-56764	55	9	.	.	NOUN
ape-56764	55	10	6	6	NUM
ape-56764	55	11	—	—	PUNCT
ape-56764	55	12	intangible	intangible	ADJ
ape-56764	55	13	assets	asset	NOUN
ape-56764	55	14	,	,	PUNCT
ape-56764	55	15	r&d	r&d	NOUN
ape-56764	55	16	activities	activity	NOUN
ape-56764	55	17	must	must	AUX
ape-56764	55	18	be	be	AUX
ape-56764	55	19	categorised	categorise	VERB
ape-56764	55	20	as	as	ADP
ape-56764	55	21	either	either	CCONJ
ape-56764	55	22	research	research	NOUN
ape-56764	55	23	or	or	CCONJ
ape-56764	55	24	development	development	NOUN
ape-56764	55	25	.	.	PUNCT
ape-56764	56	1	expenses	expense	NOUN
ape-56764	56	2	incurred	incur	VERB
ape-56764	56	3	in	in	ADP
ape-56764	56	4	the	the	DET
ape-56764	56	5	former	former	ADJ
ape-56764	56	6	phase	phase	NOUN
ape-56764	56	7	should	should	AUX
ape-56764	56	8	be	be	AUX
ape-56764	56	9	expensed	expense	VERB
ape-56764	56	10	,	,	PUNCT
ape-56764	56	11	while	while	SCONJ
ape-56764	56	12	those	those	PRON
ape-56764	56	13	incurred	incur	VERB
ape-56764	56	14	in	in	ADP
ape-56764	56	15	the	the	DET
ape-56764	56	16	latter	latter	ADJ
ape-56764	56	17	may	may	AUX
ape-56764	56	18	only	only	ADV
ape-56764	56	19	be	be	AUX
ape-56764	56	20	capitalised	capitalise	VERB
ape-56764	56	21	when	when	SCONJ
ape-56764	56	22	specific	specific	ADJ
ape-56764	56	23	conditions	condition	NOUN
ape-56764	56	24	are	be	AUX
ape-56764	56	25	met	meet	VERB
ape-56764	56	26	.	.	PUNCT
ape-56764	57	1	however	however	ADV
ape-56764	57	2	,	,	PUNCT
ape-56764	57	3	in	in	ADP
ape-56764	57	4	practice	practice	NOUN
ape-56764	57	5	,	,	PUNCT
ape-56764	57	6	this	this	DET
ape-56764	57	7	classification	classification	NOUN
ape-56764	57	8	lacks	lack	VERB
ape-56764	57	9	clear	clear	ADJ
ape-56764	57	10	quantitative	quantitative	ADJ
ape-56764	57	11	criteria	criterion	NOUN
ape-56764	57	12	,	,	PUNCT
ape-56764	57	13	giving	give	VERB
ape-56764	57	14	management	management	NOUN
ape-56764	57	15	significant	significant	ADJ
ape-56764	57	16	discretionary	discretionary	ADJ
ape-56764	57	17	power	power	NOUN
ape-56764	57	18	over	over	ADP
ape-56764	57	19	its	its	PRON
ape-56764	57	20	implementation	implementation	NOUN
ape-56764	57	21	.	.	PUNCT
ape-56764	58	1	some	some	DET
ape-56764	58	2	enterprises	enterprise	NOUN
ape-56764	58	3	subjectively	subjectively	ADV
ape-56764	58	4	classify	classify	VERB
ape-56764	58	5	basic	basic	ADJ
ape-56764	58	6	research	research	NOUN
ape-56764	58	7	expenditure	expenditure	NOUN
ape-56764	58	8	as	as	ADP
ape-56764	58	9	development	development	NOUN
ape-56764	58	10	expenditure	expenditure	NOUN
ape-56764	58	11	,	,	PUNCT
ape-56764	58	12	thereby	thereby	ADV
ape-56764	58	13	inflating	inflate	VERB
ape-56764	58	14	intangible	intangible	ADJ
ape-56764	58	15	asset	asset	NOUN
ape-56764	58	16	values	value	NOUN
ape-56764	58	17	and	and	CCONJ
ape-56764	58	18	embellishing	embellish	VERB
ape-56764	58	19	financial	financial	ADJ
ape-56764	58	20	statements	statement	NOUN
ape-56764	58	21	.	.	PUNCT
ape-56764	59	1	this	this	DET
ape-56764	59	2	practice	practice	NOUN
ape-56764	59	3	violates	violate	VERB
ape-56764	59	4	the	the	DET
ape-56764	59	5	substance	substance	NOUN
ape-56764	59	6	-	-	PUNCT
ape-56764	59	7	over	over	ADP
ape-56764	59	8	-	-	PUNCT
ape-56764	59	9	form	form	NOUN
ape-56764	59	10	principle	principle	NOUN
ape-56764	59	11	of	of	ADP
ape-56764	59	12	accounting	accounting	NOUN
ape-56764	59	13	standards	standard	NOUN
ape-56764	59	14	and	and	CCONJ
ape-56764	59	15	contradicts	contradict	VERB
ape-56764	59	16	governance	governance	NOUN
ape-56764	59	17	requirements	requirement	NOUN
ape-56764	59	18	within	within	ADP
ape-56764	59	19	esg	esg	PROPN
ape-56764	59	20	principles	principle	NOUN
ape-56764	59	21	,	,	PUNCT
ape-56764	59	22	raising	raise	VERB
ape-56764	59	23	doubts	doubt	NOUN
ape-56764	59	24	among	among	ADP
ape-56764	59	25	stakeholders	stakeholder	NOUN
ape-56764	59	26	about	about	ADP
ape-56764	59	27	the	the	DET
ape-56764	59	28	reliability	reliability	NOUN
ape-56764	59	29	of	of	ADP
ape-56764	59	30	financial	financial	ADJ
ape-56764	59	31	information	information	NOUN
ape-56764	59	32	(	(	PUNCT
ape-56764	59	33	wei	wei	PROPN
ape-56764	59	34	,	,	PUNCT
ape-56764	59	35	2025	2025	NUM
ape-56764	59	36	)	)	PUNCT
ape-56764	59	37	.	.	PUNCT
ape-56764	60	1	the	the	DET
ape-56764	60	2	esg	esg	PROPN
ape-56764	60	3	framework	framework	NOUN
ape-56764	60	4	emphasises	emphasise	VERB
ape-56764	60	5	that	that	SCONJ
ape-56764	60	6	enterprises	enterprise	NOUN
ape-56764	60	7	should	should	AUX
ape-56764	60	8	demonstrate	demonstrate	VERB
ape-56764	60	9	scientific	scientific	ADJ
ape-56764	60	10	rigour	rigour	NOUN
ape-56764	60	11	,	,	PUNCT
ape-56764	60	12	transparency	transparency	NOUN
ape-56764	60	13	and	and	CCONJ
ape-56764	60	14	accountability	accountability	NOUN
ape-56764	60	15	in	in	ADP
ape-56764	60	16	decision	decision	NOUN
ape-56764	60	17	-	-	PUNCT
ape-56764	60	18	making	make	VERB
ape-56764	60	19	processes	process	NOUN
ape-56764	60	20	.	.	PUNCT
ape-56764	61	1	arbitrary	arbitrary	ADJ
ape-56764	61	2	adjustments	adjustment	NOUN
ape-56764	61	3	to	to	PART
ape-56764	61	4	capitalise	capitalise	VERB
ape-56764	61	5	r&d	r&d	NOUN
ape-56764	61	6	expenditure	expenditure	NOUN
ape-56764	61	7	clearly	clearly	ADV
ape-56764	61	8	undermine	undermine	VERB
ape-56764	61	9	the	the	DET
ape-56764	61	10	credibility	credibility	NOUN
ape-56764	61	11	of	of	ADP
ape-56764	61	12	financial	financial	ADJ
ape-56764	61	13	information	information	NOUN
ape-56764	61	14	.	.	PUNCT
ape-56764	62	1	currently	currently	ADV
ape-56764	62	2	,	,	PUNCT
ape-56764	62	3	most	most	ADJ
ape-56764	62	4	technology	technology	NOUN
ape-56764	62	5	-	-	PUNCT
ape-56764	62	6	focused	focus	VERB
ape-56764	62	7	listed	list	VERB
ape-56764	62	8	companies	company	NOUN
ape-56764	62	9	disclose	disclose	VERB
ape-56764	62	10	vague	vague	ADJ
ape-56764	62	11	criteria	criterion	NOUN
ape-56764	62	12	for	for	ADP
ape-56764	62	13	determining	determine	VERB
ape-56764	62	14	development	development	NOUN
ape-56764	62	15	stages	stage	NOUN
ape-56764	62	16	in	in	ADP
ape-56764	62	17	their	their	PRON
ape-56764	62	18	annual	annual	ADJ
ape-56764	62	19	reports	report	NOUN
ape-56764	62	20	,	,	PUNCT
ape-56764	62	21	such	such	ADJ
ape-56764	62	22	as	as	ADP
ape-56764	62	23	“	"	PUNCT
ape-56764	62	24	relatively	relatively	ADV
ape-56764	62	25	high	high	ADJ
ape-56764	62	26	technical	technical	ADJ
ape-56764	62	27	feasibility	feasibility	NOUN
ape-56764	62	28	”	"	PUNCT
ape-56764	62	29	,	,	PUNCT
ape-56764	62	30	without	without	ADP
ape-56764	62	31	providing	provide	VERB
ape-56764	62	32	concrete	concrete	ADJ
ape-56764	62	33	evidence	evidence	NOUN
ape-56764	62	34	such	such	ADJ
ape-56764	62	35	as	as	ADP
ape-56764	62	36	specific	specific	ADJ
ape-56764	62	37	technical	technical	ADJ
ape-56764	62	38	milestones	milestone	NOUN
ape-56764	62	39	,	,	PUNCT
ape-56764	62	40	market	market	NOUN
ape-56764	62	41	projections	projection	NOUN
ape-56764	62	42	or	or	CCONJ
ape-56764	62	43	legal	legal	ADJ
ape-56764	62	44	support	support	NOUN
ape-56764	62	45	.	.	PUNCT
ape-56764	63	1	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-56764	63	2	advances	advance	NOUN
ape-56764	63	3	in	in	ADP
ape-56764	63	4	politics	politic	NOUN
ape-56764	63	5	and	and	CCONJ
ape-56764	63	6	economics	economic	NOUN
ape-56764	63	7	vol	vol	NOUN
ape-56764	63	8	.	.	PROPN
ape-56764	64	1	8	8	NUM
ape-56764	64	2	,	,	PUNCT
ape-56764	64	3	no	no	INTJ
ape-56764	64	4	.	.	NOUN
ape-56764	64	5	1	1	NUM
ape-56764	64	6	,	,	PUNCT
ape-56764	64	7	2025	2025	NUM
ape-56764	64	8	published	publish	VERB
ape-56764	64	9	by	by	ADP
ape-56764	64	10	scholink	scholink	PROPN
ape-56764	64	11	inc	inc	PROPN
ape-56764	64	12	.	.	PROPN
ape-56764	64	13	151	151	NUM
ape-56764	64	14	such	such	ADJ
ape-56764	64	15	insufficient	insufficient	ADJ
ape-56764	64	16	disclosure	disclosure	NOUN
ape-56764	64	17	makes	make	VERB
ape-56764	64	18	it	it	PRON
ape-56764	64	19	difficult	difficult	ADJ
ape-56764	64	20	for	for	SCONJ
ape-56764	64	21	external	external	ADJ
ape-56764	64	22	auditors	auditor	NOUN
ape-56764	64	23	and	and	CCONJ
ape-56764	64	24	investors	investor	NOUN
ape-56764	64	25	to	to	PART
ape-56764	64	26	accurately	accurately	ADV
ape-56764	64	27	assess	assess	VERB
ape-56764	64	28	the	the	DET
ape-56764	64	29	company	company	NOUN
ape-56764	64	30	's	's	PART
ape-56764	64	31	true	true	ADJ
ape-56764	64	32	financial	financial	ADJ
ape-56764	64	33	condition	condition	NOUN
ape-56764	64	34	.	.	PUNCT
ape-56764	65	1	furthermore	furthermore	ADV
ape-56764	65	2	,	,	PUNCT
ape-56764	65	3	manipulative	manipulative	ADJ
ape-56764	65	4	practices	practice	NOUN
ape-56764	65	5	in	in	ADP
ape-56764	65	6	capitalizing	capitalize	VERB
ape-56764	65	7	r&d	r&d	NOUN
ape-56764	65	8	expenditures	expenditure	NOUN
ape-56764	65	9	may	may	AUX
ape-56764	65	10	trigger	trigger	VERB
ape-56764	65	11	a	a	DET
ape-56764	65	12	chain	chain	NOUN
ape-56764	65	13	reaction	reaction	NOUN
ape-56764	65	14	.	.	PUNCT
ape-56764	66	1	inflated	inflate	VERB
ape-56764	66	2	intangible	intangible	ADJ
ape-56764	66	3	assets	asset	NOUN
ape-56764	66	4	will	will	AUX
ape-56764	66	5	impact	impact	VERB
ape-56764	66	6	future	future	ADJ
ape-56764	66	7	profit	profit	NOUN
ape-56764	66	8	and	and	CCONJ
ape-56764	66	9	loss	loss	NOUN
ape-56764	66	10	through	through	ADP
ape-56764	66	11	amortization	amortization	NOUN
ape-56764	66	12	,	,	PUNCT
ape-56764	66	13	thereby	thereby	ADV
ape-56764	66	14	misleading	mislead	VERB
ape-56764	66	15	market	market	NOUN
ape-56764	66	16	assessments	assessment	NOUN
ape-56764	66	17	of	of	ADP
ape-56764	66	18	a	a	DET
ape-56764	66	19	company	company	NOUN
ape-56764	66	20	's	's	PART
ape-56764	66	21	growth	growth	NOUN
ape-56764	66	22	potential	potential	NOUN
ape-56764	66	23	and	and	CCONJ
ape-56764	66	24	profitability	profitability	NOUN
ape-56764	66	25	.	.	PUNCT
ape-56764	67	1	in	in	ADP
ape-56764	67	2	recent	recent	ADJ
ape-56764	67	3	years	year	NOUN
ape-56764	67	4	,	,	PUNCT
ape-56764	67	5	several	several	ADJ
ape-56764	67	6	domestic	domestic	ADJ
ape-56764	67	7	listed	list	VERB
ape-56764	67	8	companies	company	NOUN
ape-56764	67	9	have	have	AUX
ape-56764	67	10	faced	face	VERB
ape-56764	67	11	exchange	exchange	NOUN
ape-56764	67	12	inquiries	inquiry	NOUN
ape-56764	67	13	or	or	CCONJ
ape-56764	67	14	administrative	administrative	ADJ
ape-56764	67	15	penalties	penalty	NOUN
ape-56764	67	16	over	over	ADP
ape-56764	67	17	r&d	r&d	NOUN
ape-56764	67	18	capitalization	capitalization	NOUN
ape-56764	67	19	issues	issue	NOUN
ape-56764	67	20	.	.	PUNCT
ape-56764	68	1	regulatory	regulatory	ADJ
ape-56764	68	2	authorities	authority	NOUN
ape-56764	68	3	have	have	AUX
ape-56764	68	4	identified	identify	VERB
ape-56764	68	5	these	these	PRON
ape-56764	68	6	as	as	ADP
ape-56764	68	7	inflated	inflated	ADJ
ape-56764	68	8	assets	asset	NOUN
ape-56764	68	9	and	and	CCONJ
ape-56764	68	10	required	require	VERB
ape-56764	68	11	retrospective	retrospective	ADJ
ape-56764	68	12	adjustments	adjustment	NOUN
ape-56764	68	13	.	.	PUNCT
ape-56764	69	1	3	3	X
ape-56764	69	2	.	.	X
ape-56764	69	3	analysis	analysis	NOUN
ape-56764	69	4	of	of	ADP
ape-56764	69	5	countermeasures	countermeasure	NOUN
ape-56764	69	6	regarding	regard	VERB
ape-56764	69	7	the	the	DET
ape-56764	69	8	capitalization	capitalization	NOUN
ape-56764	69	9	of	of	ADP
ape-56764	69	10	r&d	r&d	NOUN
ape-56764	69	11	expenditures	expenditure	NOUN
ape-56764	69	12	from	from	ADP
ape-56764	69	13	an	an	DET
ape-56764	69	14	esg	esg	NOUN
ape-56764	69	15	perspective	perspective	NOUN
ape-56764	69	16	3.1	3.1	NUM
ape-56764	69	17	establishing	establish	VERB
ape-56764	69	18	an	an	DET
ape-56764	69	19	esg	esg	NOUN
ape-56764	69	20	-	-	PUNCT
ape-56764	69	21	oriented	orient	VERB
ape-56764	69	22	disclosure	disclosure	NOUN
ape-56764	69	23	framework	framework	NOUN
ape-56764	69	24	for	for	ADP
ape-56764	69	25	capitalizing	capitalize	VERB
ape-56764	69	26	r&d	r&d	NOUN
ape-56764	69	27	expenditures	expenditure	NOUN
ape-56764	69	28	establishing	establish	VERB
ape-56764	69	29	a	a	DET
ape-56764	69	30	comprehensive	comprehensive	ADJ
ape-56764	69	31	esg	esg	NOUN
ape-56764	69	32	disclosure	disclosure	NOUN
ape-56764	69	33	system	system	NOUN
ape-56764	69	34	is	be	AUX
ape-56764	69	35	a	a	DET
ape-56764	69	36	crucial	crucial	ADJ
ape-56764	69	37	measure	measure	NOUN
ape-56764	69	38	for	for	ADP
ape-56764	69	39	promoting	promote	VERB
ape-56764	69	40	corporate	corporate	ADJ
ape-56764	69	41	sustainability	sustainability	NOUN
ape-56764	69	42	and	and	CCONJ
ape-56764	69	43	enhancing	enhance	VERB
ape-56764	69	44	market	market	NOUN
ape-56764	69	45	transparency	transparency	NOUN
ape-56764	69	46	(	(	PUNCT
ape-56764	69	47	li	li	PROPN
ape-56764	69	48	&	&	CCONJ
ape-56764	69	49	cui	cui	PROPN
ape-56764	69	50	,	,	PUNCT
ape-56764	69	51	2025	2025	NUM
ape-56764	69	52	)	)	PUNCT
ape-56764	69	53	.	.	PUNCT
ape-56764	70	1	within	within	ADP
ape-56764	70	2	this	this	DET
ape-56764	70	3	framework	framework	NOUN
ape-56764	70	4	,	,	PUNCT
ape-56764	70	5	the	the	DET
ape-56764	70	6	creation	creation	NOUN
ape-56764	70	7	of	of	ADP
ape-56764	70	8	a	a	DET
ape-56764	70	9	dedicated	dedicated	ADJ
ape-56764	70	10	disclosure	disclosure	NOUN
ape-56764	70	11	mechanism	mechanism	NOUN
ape-56764	70	12	for	for	ADP
ape-56764	70	13	capitalized	capitalize	VERB
ape-56764	70	14	r&d	r&d	NOUN
ape-56764	70	15	expenditures	expenditure	NOUN
ape-56764	70	16	is	be	AUX
ape-56764	70	17	particularly	particularly	ADV
ape-56764	70	18	critical	critical	ADJ
ape-56764	70	19	.	.	PUNCT
ape-56764	71	1	currently	currently	ADV
ape-56764	71	2	,	,	PUNCT
ape-56764	71	3	enterprises	enterprise	NOUN
ape-56764	71	4	invest	invest	VERB
ape-56764	71	5	substantial	substantial	ADJ
ape-56764	71	6	resources	resource	NOUN
ape-56764	71	7	in	in	ADP
ape-56764	71	8	r&d	r&d	NOUN
ape-56764	71	9	activities	activity	NOUN
ape-56764	71	10	.	.	PUNCT
ape-56764	72	1	these	these	DET
ape-56764	72	2	funds	fund	NOUN
ape-56764	72	3	not	not	PART
ape-56764	72	4	only	only	ADV
ape-56764	72	5	drive	drive	VERB
ape-56764	72	6	technological	technological	ADJ
ape-56764	72	7	breakthroughs	breakthrough	NOUN
ape-56764	72	8	but	but	CCONJ
ape-56764	72	9	also	also	ADV
ape-56764	72	10	profoundly	profoundly	ADV
ape-56764	72	11	impact	impact	VERB
ape-56764	72	12	environmental	environmental	ADJ
ape-56764	72	13	,	,	PUNCT
ape-56764	72	14	social	social	ADJ
ape-56764	72	15	,	,	PUNCT
ape-56764	72	16	and	and	CCONJ
ape-56764	72	17	governance	governance	NOUN
ape-56764	72	18	structures	structure	NOUN
ape-56764	72	19	.	.	PUNCT
ape-56764	73	1	therefore	therefore	ADV
ape-56764	73	2	,	,	PUNCT
ape-56764	73	3	it	it	PRON
ape-56764	73	4	is	be	AUX
ape-56764	73	5	necessary	necessary	ADJ
ape-56764	73	6	to	to	PART
ape-56764	73	7	establish	establish	VERB
ape-56764	73	8	a	a	DET
ape-56764	73	9	dedicated	dedicated	ADJ
ape-56764	73	10	disclosure	disclosure	NOUN
ape-56764	73	11	framework	framework	NOUN
ape-56764	73	12	for	for	ADP
ape-56764	73	13	capitalized	capitalize	VERB
ape-56764	73	14	r&d	r&d	NOUN
ape-56764	73	15	expenditures	expenditure	NOUN
ape-56764	73	16	within	within	ADP
ape-56764	73	17	the	the	DET
ape-56764	73	18	esg	esg	NOUN
ape-56764	73	19	disclosure	disclosure	NOUN
ape-56764	73	20	system	system	NOUN
ape-56764	73	21	to	to	PART
ape-56764	73	22	enhance	enhance	VERB
ape-56764	73	23	information	information	NOUN
ape-56764	73	24	integrity	integrity	NOUN
ape-56764	73	25	and	and	CCONJ
ape-56764	73	26	comparability	comparability	NOUN
ape-56764	73	27	.	.	PUNCT
ape-56764	74	1	the	the	DET
ape-56764	74	2	conceptual	conceptual	ADJ
ape-56764	74	3	design	design	NOUN
ape-56764	74	4	is	be	AUX
ape-56764	74	5	illustrated	illustrate	VERB
ape-56764	74	6	in	in	ADP
ape-56764	74	7	figure	figure	NOUN
ape-56764	74	8	2	2	NUM
ape-56764	74	9	.	.	PUNCT
ape-56764	74	10	figure	figure	NOUN
ape-56764	74	11	2	2	NUM
ape-56764	74	12	.	.	PUNCT
ape-56764	75	1	design	design	NOUN
ape-56764	75	2	diagram	diagram	NOUN
ape-56764	75	3	for	for	ADP
ape-56764	75	4	the	the	DET
ape-56764	75	5	specialized	specialized	ADJ
ape-56764	75	6	disclosure	disclosure	NOUN
ape-56764	75	7	framework	framework	NOUN
ape-56764	75	8	on	on	ADP
ape-56764	75	9	capitalization	capitalization	NOUN
ape-56764	75	10	of	of	ADP
ape-56764	75	11	r&d	r&d	NOUN
ape-56764	75	12	expenditures	expenditure	NOUN
ape-56764	75	13	within	within	ADP
ape-56764	75	14	the	the	DET
ape-56764	75	15	esg	esg	NOUN
ape-56764	75	16	disclosure	disclosure	NOUN
ape-56764	75	17	system	system	NOUN
ape-56764	75	18	on	on	ADP
ape-56764	75	19	the	the	DET
ape-56764	75	20	environmental	environmental	ADJ
ape-56764	75	21	dimension	dimension	NOUN
ape-56764	75	22	,	,	PUNCT
ape-56764	75	23	enterprises	enterprise	NOUN
ape-56764	75	24	should	should	AUX
ape-56764	75	25	explicitly	explicitly	ADV
ape-56764	75	26	disclose	disclose	VERB
ape-56764	75	27	costs	cost	NOUN
ape-56764	75	28	related	relate	VERB
ape-56764	75	29	to	to	ADP
ape-56764	75	30	environmental	environmental	ADJ
ape-56764	75	31	protection	protection	NOUN
ape-56764	75	32	within	within	ADP
ape-56764	75	33	their	their	PRON
ape-56764	75	34	r&d	r&d	NOUN
ape-56764	75	35	projects	project	NOUN
ape-56764	75	36	.	.	PUNCT
ape-56764	76	1	for	for	ADP
ape-56764	76	2	instance	instance	NOUN
ape-56764	76	3	,	,	PUNCT
ape-56764	76	4	investments	investment	NOUN
ape-56764	76	5	in	in	ADP
ape-56764	76	6	green	green	ADJ
ape-56764	76	7	technology	technology	PROPN
ape-56764	76	8	r&d	r&d	NOUN
ape-56764	76	9	serve	serve	VERB
ape-56764	76	10	as	as	ADP
ape-56764	76	11	a	a	DET
ape-56764	76	12	key	key	ADJ
ape-56764	76	13	indicator	indicator	NOUN
ape-56764	76	14	for	for	ADP
ape-56764	76	15	measuring	measure	VERB
ape-56764	76	16	corporate	corporate	ADJ
ape-56764	76	17	environmental	environmental	ADJ
ape-56764	76	18	responsibility	responsibility	NOUN
ape-56764	76	19	.	.	PUNCT
ape-56764	77	1	such	such	ADJ
ape-56764	77	2	expenditures	expenditure	NOUN
ape-56764	77	3	may	may	AUX
ape-56764	77	4	encompass	encompass	VERB
ape-56764	77	5	funding	funding	NOUN
ape-56764	77	6	allocated	allocate	VERB
ape-56764	77	7	to	to	ADP
ape-56764	77	8	clean	clean	VERB
ape-56764	77	9	energy	energy	NOUN
ape-56764	77	10	technologies	technology	NOUN
ape-56764	77	11	,	,	PUNCT
ape-56764	77	12	energy	energy	NOUN
ape-56764	77	13	-	-	PUNCT
ape-56764	77	14	saving	save	VERB
ape-56764	77	15	and	and	CCONJ
ape-56764	77	16	emission	emission	NOUN
ape-56764	77	17	-	-	PUNCT
ape-56764	77	18	reduction	reduction	NOUN
ape-56764	77	19	processes	process	NOUN
ape-56764	77	20	,	,	PUNCT
ape-56764	77	21	and	and	CCONJ
ape-56764	77	22	the	the	DET
ape-56764	77	23	development	development	NOUN
ape-56764	77	24	of	of	ADP
ape-56764	77	25	eco	eco	PROPN
ape-56764	77	26	-	-	PUNCT
ape-56764	77	27	friendly	friendly	ADJ
ape-56764	77	28	materials	material	NOUN
ape-56764	77	29	.	.	PUNCT
ape-56764	78	1	additionally	additionally	ADV
ape-56764	78	2	,	,	PUNCT
ape-56764	78	3	costs	cost	NOUN
ape-56764	78	4	incurred	incur	VERB
ape-56764	78	5	during	during	ADP
ape-56764	78	6	r&d	r&d	NOUN
ape-56764	78	7	to	to	PART
ape-56764	78	8	control	control	VERB
ape-56764	78	9	carbon	carbon	NOUN
ape-56764	78	10	emissions	emission	NOUN
ape-56764	78	11	—	—	PUNCT
ape-56764	78	12	such	such	ADJ
ape-56764	78	13	as	as	ADP
ape-56764	78	14	expenditures	expenditure	NOUN
ape-56764	78	15	on	on	ADP
ape-56764	78	16	carbon	carbon	NOUN
ape-56764	78	17	footprint	footprint	NOUN
ape-56764	78	18	monitoring	monitoring	NOUN
ape-56764	78	19	and	and	CCONJ
ape-56764	78	20	carbon	carbon	NOUN
ape-56764	78	21	offset	offset	NOUN
ape-56764	78	22	projects	project	NOUN
ape-56764	78	23	—	—	PUNCT
ape-56764	78	24	should	should	AUX
ape-56764	78	25	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	VERB
ape-56764	78	26	advances	advance	NOUN
ape-56764	78	27	in	in	ADP
ape-56764	78	28	politics	politic	NOUN
ape-56764	78	29	and	and	CCONJ
ape-56764	78	30	economics	economic	NOUN
ape-56764	78	31	vol	vol	NOUN
ape-56764	78	32	.	.	PROPN
ape-56764	79	1	8	8	NUM
ape-56764	79	2	,	,	PUNCT
ape-56764	79	3	no	no	INTJ
ape-56764	79	4	.	.	NOUN
ape-56764	79	5	1	1	NUM
ape-56764	79	6	,	,	PUNCT
ape-56764	79	7	2025	2025	NUM
ape-56764	79	8	published	publish	VERB
ape-56764	79	9	by	by	ADP
ape-56764	79	10	scholink	scholink	PROPN
ape-56764	79	11	inc	inc	PROPN
ape-56764	79	12	.	.	PROPN
ape-56764	79	13	152	152	NUM
ape-56764	79	14	also	also	ADV
ape-56764	79	15	be	be	AUX
ape-56764	79	16	listed	list	VERB
ape-56764	79	17	as	as	ADP
ape-56764	79	18	part	part	NOUN
ape-56764	79	19	of	of	ADP
ape-56764	79	20	environmental	environmental	ADJ
ape-56764	79	21	costs	cost	NOUN
ape-56764	79	22	.	.	PUNCT
ape-56764	80	1	these	these	DET
ape-56764	80	2	data	datum	NOUN
ape-56764	80	3	not	not	PART
ape-56764	80	4	only	only	ADV
ape-56764	80	5	help	help	VERB
ape-56764	80	6	external	external	ADJ
ape-56764	80	7	stakeholders	stakeholder	NOUN
ape-56764	80	8	evaluate	evaluate	VERB
ape-56764	80	9	a	a	DET
ape-56764	80	10	company	company	NOUN
ape-56764	80	11	's	's	PART
ape-56764	80	12	environmental	environmental	ADJ
ape-56764	80	13	efforts	effort	NOUN
ape-56764	80	14	but	but	CCONJ
ape-56764	80	15	also	also	ADV
ape-56764	80	16	provide	provide	VERB
ape-56764	80	17	policymakers	policymaker	NOUN
ape-56764	80	18	with	with	ADP
ape-56764	80	19	a	a	DET
ape-56764	80	20	basis	basis	NOUN
ape-56764	80	21	for	for	ADP
ape-56764	80	22	formulating	formulate	VERB
ape-56764	80	23	green	green	ADJ
ape-56764	80	24	incentive	incentive	NOUN
ape-56764	80	25	policies	policy	NOUN
ape-56764	80	26	.	.	PUNCT
ape-56764	81	1	on	on	ADP
ape-56764	81	2	the	the	DET
ape-56764	81	3	social	social	ADJ
ape-56764	81	4	dimension	dimension	NOUN
ape-56764	81	5	,	,	PUNCT
ape-56764	81	6	disclosure	disclosure	NOUN
ape-56764	81	7	of	of	ADP
ape-56764	81	8	r&d	r&d	NOUN
ape-56764	81	9	expenditures	expenditure	NOUN
ape-56764	81	10	should	should	AUX
ape-56764	81	11	cover	cover	VERB
ape-56764	81	12	investments	investment	NOUN
ape-56764	81	13	related	relate	VERB
ape-56764	81	14	to	to	ADP
ape-56764	81	15	employee	employee	NOUN
ape-56764	81	16	well	well	ADV
ape-56764	81	17	-	-	PUNCT
ape-56764	81	18	being	being	NOUN
ape-56764	81	19	and	and	CCONJ
ape-56764	81	20	social	social	ADJ
ape-56764	81	21	responsibility	responsibility	NOUN
ape-56764	81	22	.	.	PUNCT
ape-56764	82	1	for	for	ADP
ape-56764	82	2	instance	instance	NOUN
ape-56764	82	3	,	,	PUNCT
ape-56764	82	4	expenditures	expenditure	NOUN
ape-56764	82	5	on	on	ADP
ape-56764	82	6	safety	safety	NOUN
ape-56764	82	7	training	training	NOUN
ape-56764	82	8	for	for	ADP
ape-56764	82	9	r&d	r&d	NOUN
ape-56764	82	10	personnel	personnel	NOUN
ape-56764	82	11	demonstrate	demonstrate	VERB
ape-56764	82	12	not	not	PART
ape-56764	82	13	only	only	ADV
ape-56764	82	14	concern	concern	NOUN
ape-56764	82	15	for	for	ADP
ape-56764	82	16	employee	employee	NOUN
ape-56764	82	17	health	health	NOUN
ape-56764	82	18	but	but	CCONJ
ape-56764	82	19	also	also	ADV
ape-56764	82	20	reflect	reflect	VERB
ape-56764	82	21	the	the	DET
ape-56764	82	22	company	company	NOUN
ape-56764	82	23	's	's	PART
ape-56764	82	24	governance	governance	NOUN
ape-56764	82	25	standards	standard	NOUN
ape-56764	82	26	in	in	ADP
ape-56764	82	27	workplace	workplace	NOUN
ape-56764	82	28	safety	safety	NOUN
ape-56764	82	29	.	.	PUNCT
ape-56764	83	1	furthermore	furthermore	ADV
ape-56764	83	2	,	,	PUNCT
ape-56764	83	3	r&d	r&d	NOUN
ape-56764	83	4	activities	activity	NOUN
ape-56764	83	5	may	may	AUX
ape-56764	83	6	impact	impact	VERB
ape-56764	83	7	surrounding	surround	VERB
ape-56764	83	8	communities	community	NOUN
ape-56764	83	9	through	through	ADP
ape-56764	83	10	noise	noise	NOUN
ape-56764	83	11	pollution	pollution	NOUN
ape-56764	83	12	,	,	PUNCT
ape-56764	83	13	traffic	traffic	NOUN
ape-56764	83	14	congestion	congestion	NOUN
ape-56764	83	15	,	,	PUNCT
ape-56764	83	16	and	and	CCONJ
ape-56764	83	17	other	other	ADJ
ape-56764	83	18	factors	factor	NOUN
ape-56764	83	19	.	.	PUNCT
ape-56764	84	1	companies	company	NOUN
ape-56764	84	2	should	should	AUX
ape-56764	84	3	disclose	disclose	VERB
ape-56764	84	4	compensation	compensation	NOUN
ape-56764	84	5	payments	payment	NOUN
ape-56764	84	6	or	or	CCONJ
ape-56764	84	7	mitigation	mitigation	NOUN
ape-56764	84	8	measures	measure	NOUN
ape-56764	84	9	implemented	implement	VERB
ape-56764	84	10	to	to	PART
ape-56764	84	11	address	address	VERB
ape-56764	84	12	these	these	DET
ape-56764	84	13	effects	effect	NOUN
ape-56764	84	14	.	.	PUNCT
ape-56764	85	1	publicizing	publicize	VERB
ape-56764	85	2	such	such	ADJ
ape-56764	85	3	information	information	NOUN
ape-56764	85	4	fosters	foster	VERB
ape-56764	85	5	trust	trust	NOUN
ape-56764	85	6	between	between	ADP
ape-56764	85	7	the	the	DET
ape-56764	85	8	company	company	NOUN
ape-56764	85	9	and	and	CCONJ
ape-56764	85	10	the	the	DET
ape-56764	85	11	community	community	NOUN
ape-56764	85	12	,	,	PUNCT
ape-56764	85	13	enhancing	enhance	VERB
ape-56764	85	14	its	its	PRON
ape-56764	85	15	social	social	ADJ
ape-56764	85	16	reputation	reputation	NOUN
ape-56764	85	17	.	.	PUNCT
ape-56764	86	1	on	on	ADP
ape-56764	86	2	the	the	DET
ape-56764	86	3	governance	governance	NOUN
ape-56764	86	4	dimension	dimension	NOUN
ape-56764	86	5	,	,	PUNCT
ape-56764	86	6	the	the	DET
ape-56764	86	7	decision	decision	NOUN
ape-56764	86	8	-	-	PUNCT
ape-56764	86	9	making	make	VERB
ape-56764	86	10	process	process	NOUN
ape-56764	86	11	for	for	ADP
ape-56764	86	12	capitalizing	capitalize	VERB
ape-56764	86	13	r&d	r&d	NOUN
ape-56764	86	14	expenditures	expenditure	NOUN
ape-56764	86	15	should	should	AUX
ape-56764	86	16	be	be	AUX
ape-56764	86	17	detailed	detail	VERB
ape-56764	86	18	to	to	PART
ape-56764	86	19	demonstrate	demonstrate	VERB
ape-56764	86	20	the	the	DET
ape-56764	86	21	company	company	NOUN
ape-56764	86	22	's	's	PART
ape-56764	86	23	governance	governance	NOUN
ape-56764	86	24	standards	standard	NOUN
ape-56764	86	25	and	and	CCONJ
ape-56764	86	26	transparency	transparency	NOUN
ape-56764	86	27	.	.	PUNCT
ape-56764	87	1	for	for	ADP
ape-56764	87	2	instance	instance	NOUN
ape-56764	87	3	,	,	PUNCT
ape-56764	87	4	companies	company	NOUN
ape-56764	87	5	should	should	AUX
ape-56764	87	6	outline	outline	VERB
ape-56764	87	7	the	the	DET
ape-56764	87	8	specific	specific	ADJ
ape-56764	87	9	approval	approval	NOUN
ape-56764	87	10	procedures	procedure	NOUN
ape-56764	87	11	for	for	ADP
ape-56764	87	12	capitalization	capitalization	NOUN
ape-56764	87	13	,	,	PUNCT
ape-56764	87	14	including	include	VERB
ape-56764	87	15	the	the	DET
ape-56764	87	16	composition	composition	NOUN
ape-56764	87	17	of	of	ADP
ape-56764	87	18	decision	decision	NOUN
ape-56764	87	19	-	-	PUNCT
ape-56764	87	20	making	make	VERB
ape-56764	87	21	bodies	body	NOUN
ape-56764	87	22	,	,	PUNCT
ape-56764	87	23	approval	approval	NOUN
ape-56764	87	24	criteria	criterion	NOUN
ape-56764	87	25	,	,	PUNCT
ape-56764	87	26	and	and	CCONJ
ape-56764	87	27	risk	risk	NOUN
ape-56764	87	28	assessment	assessment	NOUN
ape-56764	87	29	mechanisms	mechanism	NOUN
ape-56764	87	30	.	.	PUNCT
ape-56764	88	1	opinions	opinion	NOUN
ape-56764	88	2	from	from	ADP
ape-56764	88	3	independent	independent	ADJ
ape-56764	88	4	directors	director	NOUN
ape-56764	88	5	should	should	AUX
ape-56764	88	6	also	also	ADV
ape-56764	88	7	be	be	AUX
ape-56764	88	8	disclosed	disclose	VERB
ape-56764	88	9	as	as	ADP
ape-56764	88	10	key	key	ADJ
ape-56764	88	11	content	content	NOUN
ape-56764	88	12	to	to	PART
ape-56764	88	13	demonstrate	demonstrate	VERB
ape-56764	88	14	the	the	DET
ape-56764	88	15	independence	independence	NOUN
ape-56764	88	16	and	and	CCONJ
ape-56764	88	17	fairness	fairness	NOUN
ape-56764	88	18	of	of	ADP
ape-56764	88	19	decision	decision	NOUN
ape-56764	88	20	-	-	PUNCT
ape-56764	88	21	making	making	NOUN
ape-56764	88	22	.	.	PUNCT
ape-56764	89	1	by	by	ADP
ape-56764	89	2	combining	combine	VERB
ape-56764	89	3	quantitative	quantitative	ADJ
ape-56764	89	4	data	datum	NOUN
ape-56764	89	5	with	with	ADP
ape-56764	89	6	qualitative	qualitative	ADJ
ape-56764	89	7	explanations	explanation	NOUN
ape-56764	89	8	,	,	PUNCT
ape-56764	89	9	companies	company	NOUN
ape-56764	89	10	can	can	AUX
ape-56764	89	11	comprehensively	comprehensively	ADV
ape-56764	89	12	showcase	showcase	VERB
ape-56764	89	13	their	their	PRON
ape-56764	89	14	r&d	r&d	NOUN
ape-56764	89	15	governance	governance	NOUN
ape-56764	89	16	capabilities	capability	NOUN
ape-56764	89	17	,	,	PUNCT
ape-56764	89	18	thereby	thereby	ADV
ape-56764	89	19	strengthening	strengthen	VERB
ape-56764	89	20	the	the	DET
ape-56764	89	21	confidence	confidence	NOUN
ape-56764	89	22	of	of	ADP
ape-56764	89	23	investors	investor	NOUN
ape-56764	89	24	and	and	CCONJ
ape-56764	89	25	regulatory	regulatory	ADJ
ape-56764	89	26	authorities	authority	NOUN
ape-56764	89	27	.	.	PUNCT
ape-56764	90	1	additionally	additionally	ADV
ape-56764	90	2	,	,	PUNCT
ape-56764	90	3	to	to	PART
ape-56764	90	4	ensure	ensure	VERB
ape-56764	90	5	the	the	DET
ape-56764	90	6	comparability	comparability	NOUN
ape-56764	90	7	of	of	ADP
ape-56764	90	8	disclosed	disclose	VERB
ape-56764	90	9	information	information	NOUN
ape-56764	90	10	,	,	PUNCT
ape-56764	90	11	regulators	regulator	NOUN
ape-56764	90	12	may	may	AUX
ape-56764	90	13	consider	consider	VERB
ape-56764	90	14	developing	develop	VERB
ape-56764	90	15	standardized	standardized	ADJ
ape-56764	90	16	disclosure	disclosure	NOUN
ape-56764	90	17	templates	template	NOUN
ape-56764	90	18	or	or	CCONJ
ape-56764	90	19	guidelines	guideline	NOUN
ape-56764	90	20	that	that	PRON
ape-56764	90	21	clearly	clearly	ADV
ape-56764	90	22	specify	specify	VERB
ape-56764	90	23	the	the	DET
ape-56764	90	24	content	content	NOUN
ape-56764	90	25	and	and	CCONJ
ape-56764	90	26	format	format	NOUN
ape-56764	90	27	for	for	ADP
ape-56764	90	28	capitalization	capitalization	NOUN
ape-56764	90	29	disclosures	disclosure	NOUN
ape-56764	90	30	of	of	ADP
ape-56764	90	31	r&d	r&d	NOUN
ape-56764	90	32	expenditures	expenditure	NOUN
ape-56764	90	33	.	.	PUNCT
ape-56764	91	1	relevant	relevant	ADJ
ape-56764	91	2	authorities	authority	NOUN
ape-56764	91	3	may	may	AUX
ape-56764	91	4	require	require	VERB
ape-56764	91	5	companies	company	NOUN
ape-56764	91	6	to	to	PART
ape-56764	91	7	dedicate	dedicate	VERB
ape-56764	91	8	a	a	DET
ape-56764	91	9	specific	specific	ADJ
ape-56764	91	10	section	section	NOUN
ape-56764	91	11	in	in	ADP
ape-56764	91	12	their	their	PRON
ape-56764	91	13	annual	annual	ADJ
ape-56764	91	14	esg	esg	NOUN
ape-56764	91	15	reports	report	NOUN
ape-56764	91	16	to	to	AUX
ape-56764	91	17	separately	separately	ADV
ape-56764	91	18	list	list	VERB
ape-56764	91	19	r&d	r&d	NOUN
ape-56764	91	20	expenditures	expenditure	NOUN
ape-56764	91	21	under	under	ADP
ape-56764	91	22	environmental	environmental	ADJ
ape-56764	91	23	,	,	PUNCT
ape-56764	91	24	social	social	ADJ
ape-56764	91	25	,	,	PUNCT
ape-56764	91	26	and	and	CCONJ
ape-56764	91	27	governance	governance	NOUN
ape-56764	91	28	categories	category	NOUN
ape-56764	91	29	,	,	PUNCT
ape-56764	91	30	accompanied	accompany	VERB
ape-56764	91	31	by	by	ADP
ape-56764	91	32	detailed	detailed	ADJ
ape-56764	91	33	explanatory	explanatory	ADJ
ape-56764	91	34	notes	note	NOUN
ape-56764	91	35	.	.	PUNCT
ape-56764	92	1	simultaneously	simultaneously	ADV
ape-56764	92	2	,	,	PUNCT
ape-56764	92	3	companies	company	NOUN
ape-56764	92	4	are	be	AUX
ape-56764	92	5	encouraged	encourage	VERB
ape-56764	92	6	to	to	PART
ape-56764	92	7	adopt	adopt	VERB
ape-56764	92	8	internationally	internationally	ADV
ape-56764	92	9	recognized	recognize	VERB
ape-56764	92	10	disclosure	disclosure	NOUN
ape-56764	92	11	standards	standard	NOUN
ape-56764	92	12	,	,	PUNCT
ape-56764	92	13	such	such	ADJ
ape-56764	92	14	as	as	ADP
ape-56764	92	15	the	the	DET
ape-56764	92	16	global	global	ADJ
ape-56764	92	17	reporting	reporting	NOUN
ape-56764	92	18	initiative	initiative	NOUN
ape-56764	92	19	(	(	PUNCT
ape-56764	92	20	gri	gri	PROPN
ape-56764	92	21	)	)	PUNCT
ape-56764	92	22	or	or	CCONJ
ape-56764	92	23	the	the	DET
ape-56764	92	24	task	task	NOUN
ape-56764	92	25	force	force	NOUN
ape-56764	92	26	on	on	ADP
ape-56764	92	27	climate	climate	NOUN
ape-56764	92	28	-	-	PUNCT
ape-56764	92	29	related	relate	VERB
ape-56764	92	30	financial	financial	ADJ
ape-56764	92	31	disclosures	disclosure	NOUN
ape-56764	92	32	(	(	PUNCT
ape-56764	92	33	tcfd	tcfd	NOUN
ape-56764	92	34	)	)	PUNCT
ape-56764	92	35	framework	framework	NOUN
ape-56764	92	36	,	,	PUNCT
ape-56764	92	37	to	to	PART
ape-56764	92	38	enhance	enhance	VERB
ape-56764	92	39	the	the	DET
ape-56764	92	40	international	international	ADJ
ape-56764	92	41	recognition	recognition	NOUN
ape-56764	92	42	of	of	ADP
ape-56764	92	43	their	their	PRON
ape-56764	92	44	information	information	NOUN
ape-56764	92	45	.	.	PUNCT
ape-56764	93	1	3.2	3.2	NUM
ape-56764	93	2	incorporating	incorporate	VERB
ape-56764	93	3	esg	esg	NOUN
ape-56764	93	4	factors	factor	NOUN
ape-56764	93	5	into	into	ADP
ape-56764	93	6	the	the	DET
ape-56764	93	7	capitalization	capitalization	NOUN
ape-56764	93	8	guidelines	guideline	NOUN
ape-56764	93	9	for	for	ADP
ape-56764	93	10	r&d	r&d	NOUN
ape-56764	93	11	expenditures	expenditure	NOUN
ape-56764	93	12	against	against	ADP
ape-56764	93	13	the	the	DET
ape-56764	93	14	backdrop	backdrop	NOUN
ape-56764	93	15	of	of	ADP
ape-56764	93	16	global	global	ADJ
ape-56764	93	17	advocacy	advocacy	NOUN
ape-56764	93	18	for	for	ADP
ape-56764	93	19	sustainable	sustainable	ADJ
ape-56764	93	20	development	development	NOUN
ape-56764	93	21	,	,	PUNCT
ape-56764	93	22	enterprises	enterprise	NOUN
ape-56764	93	23	must	must	AUX
ape-56764	93	24	focus	focus	VERB
ape-56764	93	25	not	not	PART
ape-56764	93	26	only	only	ADV
ape-56764	93	27	on	on	ADP
ape-56764	93	28	financial	financial	ADJ
ape-56764	93	29	performance	performance	NOUN
ape-56764	93	30	,	,	PUNCT
ape-56764	93	31	but	but	CCONJ
ape-56764	93	32	also	also	ADV
ape-56764	93	33	take	take	VERB
ape-56764	93	34	on	on	ADP
ape-56764	93	35	greater	great	ADJ
ape-56764	93	36	responsibility	responsibility	NOUN
ape-56764	93	37	for	for	ADP
ape-56764	93	38	environmental	environmental	ADJ
ape-56764	93	39	,	,	PUNCT
ape-56764	93	40	social	social	ADJ
ape-56764	93	41	and	and	CCONJ
ape-56764	93	42	governance	governance	NOUN
ape-56764	93	43	(	(	PUNCT
ape-56764	93	44	esg	esg	NOUN
ape-56764	93	45	)	)	PUNCT
ape-56764	93	46	issues	issue	NOUN
ape-56764	93	47	.	.	PUNCT
ape-56764	94	1	however	however	ADV
ape-56764	94	2	,	,	PUNCT
ape-56764	94	3	current	current	ADJ
ape-56764	94	4	accounting	accounting	NOUN
ape-56764	94	5	standards	standard	NOUN
ape-56764	94	6	still	still	ADV
ape-56764	94	7	have	have	VERB
ape-56764	94	8	significant	significant	ADJ
ape-56764	94	9	shortcomings	shortcoming	NOUN
ape-56764	94	10	when	when	SCONJ
ape-56764	94	11	it	it	PRON
ape-56764	94	12	comes	come	VERB
ape-56764	94	13	to	to	ADP
ape-56764	94	14	disclosing	disclose	VERB
ape-56764	94	15	corporate	corporate	ADJ
ape-56764	94	16	esg	esg	NOUN
ape-56764	94	17	performance	performance	NOUN
ape-56764	94	18	and	and	CCONJ
ape-56764	94	19	risks	risk	NOUN
ape-56764	94	20	.	.	PUNCT
ape-56764	95	1	this	this	PRON
ape-56764	95	2	makes	make	VERB
ape-56764	95	3	it	it	PRON
ape-56764	95	4	difficult	difficult	ADJ
ape-56764	95	5	to	to	PART
ape-56764	95	6	reflect	reflect	VERB
ape-56764	95	7	esg	esg	PROPN
ape-56764	95	8	outcomes	outcome	NOUN
ape-56764	95	9	comprehensively	comprehensively	ADV
ape-56764	95	10	in	in	ADP
ape-56764	95	11	innovation	innovation	NOUN
ape-56764	95	12	activities	activity	NOUN
ape-56764	95	13	.	.	PUNCT
ape-56764	96	1	in	in	ADP
ape-56764	96	2	particular	particular	ADJ
ape-56764	96	3	,	,	PUNCT
ape-56764	96	4	existing	exist	VERB
ape-56764	96	5	standards	standard	NOUN
ape-56764	96	6	primarily	primarily	ADV
ape-56764	96	7	emphasise	emphasise	VERB
ape-56764	96	8	the	the	DET
ape-56764	96	9	technical	technical	ADJ
ape-56764	96	10	feasibility	feasibility	NOUN
ape-56764	96	11	and	and	CCONJ
ape-56764	96	12	future	future	ADJ
ape-56764	96	13	economic	economic	ADJ
ape-56764	96	14	benefits	benefit	NOUN
ape-56764	96	15	of	of	ADP
ape-56764	96	16	r&d	r&d	NOUN
ape-56764	96	17	expenditure	expenditure	NOUN
ape-56764	96	18	,	,	PUNCT
ape-56764	96	19	overlooking	overlook	VERB
ape-56764	96	20	its	its	PRON
ape-56764	96	21	potential	potential	ADJ
ape-56764	96	22	environmental	environmental	ADJ
ape-56764	96	23	and	and	CCONJ
ape-56764	96	24	social	social	ADJ
ape-56764	96	25	impacts	impact	NOUN
ape-56764	96	26	.	.	PUNCT
ape-56764	97	1	to	to	PART
ape-56764	97	2	enhance	enhance	VERB
ape-56764	97	3	the	the	DET
ape-56764	97	4	transparency	transparency	NOUN
ape-56764	97	5	and	and	CCONJ
ape-56764	97	6	decision	decision	NOUN
ape-56764	97	7	-	-	PUNCT
ape-56764	97	8	relevance	relevance	NOUN
ape-56764	97	9	of	of	ADP
ape-56764	97	10	accounting	accounting	NOUN
ape-56764	97	11	information	information	NOUN
ape-56764	97	12	,	,	PUNCT
ape-56764	97	13	it	it	PRON
ape-56764	97	14	is	be	AUX
ape-56764	97	15	necessary	necessary	ADJ
ape-56764	97	16	to	to	PART
ape-56764	97	17	systematically	systematically	ADV
ape-56764	97	18	integrate	integrate	VERB
ape-56764	97	19	esg	esg	NOUN
ape-56764	97	20	factors	factor	NOUN
ape-56764	97	21	into	into	ADP
ape-56764	97	22	the	the	DET
ape-56764	97	23	regulatory	regulatory	ADJ
ape-56764	97	24	framework	framework	NOUN
ape-56764	97	25	for	for	ADP
ape-56764	97	26	capitalising	capitalise	VERB
ape-56764	97	27	r&d	r&d	NOUN
ape-56764	97	28	expenditure	expenditure	NOUN
ape-56764	97	29	.	.	PUNCT
ape-56764	98	1	firstly	firstly	ADV
ape-56764	98	2	,	,	PUNCT
ape-56764	98	3	environmental	environmental	ADJ
ape-56764	98	4	compliance	compliance	NOUN
ape-56764	98	5	and	and	CCONJ
ape-56764	98	6	social	social	ADJ
ape-56764	98	7	adaptability	adaptability	NOUN
ape-56764	98	8	must	must	AUX
ape-56764	98	9	be	be	AUX
ape-56764	98	10	explicitly	explicitly	ADV
ape-56764	98	11	established	establish	VERB
ape-56764	98	12	as	as	ADP
ape-56764	98	13	prerequisites	prerequisite	NOUN
ape-56764	98	14	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-56764	98	15	advances	advance	NOUN
ape-56764	98	16	in	in	ADP
ape-56764	98	17	politics	politic	NOUN
ape-56764	98	18	and	and	CCONJ
ape-56764	98	19	economics	economic	NOUN
ape-56764	98	20	vol	vol	NOUN
ape-56764	98	21	.	.	PROPN
ape-56764	99	1	8	8	NUM
ape-56764	99	2	,	,	PUNCT
ape-56764	99	3	no	no	INTJ
ape-56764	99	4	.	.	NOUN
ape-56764	99	5	1	1	NUM
ape-56764	99	6	,	,	PUNCT
ape-56764	99	7	2025	2025	NUM
ape-56764	99	8	published	publish	VERB
ape-56764	99	9	by	by	ADP
ape-56764	99	10	scholink	scholink	PROPN
ape-56764	99	11	inc	inc	PROPN
ape-56764	99	12	.	.	PROPN
ape-56764	99	13	153	153	NUM
ape-56764	99	14	for	for	ADP
ape-56764	99	15	capitalising	capitalise	VERB
ape-56764	99	16	r&d	r&d	NOUN
ape-56764	99	17	expenditure	expenditure	NOUN
ape-56764	99	18	at	at	ADP
ape-56764	99	19	the	the	DET
ape-56764	99	20	accounting	accounting	NOUN
ape-56764	99	21	policy	policy	NOUN
ape-56764	99	22	level	level	NOUN
ape-56764	99	23	.	.	PUNCT
ape-56764	100	1	this	this	PRON
ape-56764	100	2	means	mean	VERB
ape-56764	100	3	that	that	SCONJ
ape-56764	100	4	,	,	PUNCT
ape-56764	100	5	when	when	SCONJ
ape-56764	100	6	making	make	VERB
ape-56764	100	7	capitalisation	capitalisation	NOUN
ape-56764	100	8	decisions	decision	NOUN
ape-56764	100	9	for	for	ADP
ape-56764	100	10	r&d	r&d	NOUN
ape-56764	100	11	projects	project	NOUN
ape-56764	100	12	,	,	PUNCT
ape-56764	100	13	enterprises	enterprise	NOUN
ape-56764	100	14	must	must	AUX
ape-56764	100	15	evaluate	evaluate	VERB
ape-56764	100	16	not	not	PART
ape-56764	100	17	only	only	ADV
ape-56764	100	18	technological	technological	ADJ
ape-56764	100	19	maturity	maturity	NOUN
ape-56764	100	20	and	and	CCONJ
ape-56764	100	21	market	market	NOUN
ape-56764	100	22	prospects	prospect	NOUN
ape-56764	100	23	,	,	PUNCT
ape-56764	100	24	but	but	CCONJ
ape-56764	100	25	also	also	ADV
ape-56764	100	26	ensure	ensure	VERB
ape-56764	100	27	that	that	SCONJ
ape-56764	100	28	projects	project	NOUN
ape-56764	100	29	align	align	VERB
ape-56764	100	30	with	with	ADP
ape-56764	100	31	environmental	environmental	ADJ
ape-56764	100	32	regulations	regulation	NOUN
ape-56764	100	33	,	,	PUNCT
ape-56764	100	34	low	low	ADJ
ape-56764	100	35	-	-	PUNCT
ape-56764	100	36	carbon	carbon	NOUN
ape-56764	100	37	objectives	objective	NOUN
ape-56764	100	38	and	and	CCONJ
ape-56764	100	39	social	social	ADJ
ape-56764	100	40	responsibility	responsibility	NOUN
ape-56764	100	41	requirements	requirement	NOUN
ape-56764	100	42	.	.	PUNCT
ape-56764	101	1	high	high	ADJ
ape-56764	101	2	-	-	PUNCT
ape-56764	101	3	pollution	pollution	NOUN
ape-56764	101	4	or	or	CCONJ
ape-56764	101	5	high	high	ADJ
ape-56764	101	6	-	-	PUNCT
ape-56764	101	7	energy	energy	NOUN
ape-56764	101	8	-	-	PUNCT
ape-56764	101	9	consumption	consumption	NOUN
ape-56764	101	10	r&d	r&d	NOUN
ape-56764	101	11	projects	project	NOUN
ape-56764	101	12	should	should	AUX
ape-56764	101	13	be	be	AUX
ape-56764	101	14	ineligible	ineligible	ADJ
ape-56764	101	15	for	for	ADP
ape-56764	101	16	capitalisation	capitalisation	NOUN
ape-56764	101	17	,	,	PUNCT
ape-56764	101	18	even	even	ADV
ape-56764	101	19	if	if	SCONJ
ape-56764	101	20	they	they	PRON
ape-56764	101	21	have	have	VERB
ape-56764	101	22	significant	significant	ADJ
ape-56764	101	23	commercial	commercial	ADJ
ape-56764	101	24	value	value	NOUN
ape-56764	101	25	.	.	PUNCT
ape-56764	102	1	this	this	PRON
ape-56764	102	2	prevents	prevent	VERB
ape-56764	102	3	companies	company	NOUN
ape-56764	102	4	from	from	ADP
ape-56764	102	5	masking	mask	VERB
ape-56764	102	6	their	their	PRON
ape-56764	102	7	negative	negative	ADJ
ape-56764	102	8	environmental	environmental	ADJ
ape-56764	102	9	and	and	CCONJ
ape-56764	102	10	social	social	ADJ
ape-56764	102	11	impacts	impact	NOUN
ape-56764	102	12	through	through	ADP
ape-56764	102	13	accounting	accounting	NOUN
ape-56764	102	14	manoeuvres	manoeuvre	NOUN
ape-56764	102	15	.	.	PUNCT
ape-56764	103	1	this	this	DET
ape-56764	103	2	upfront	upfront	ADJ
ape-56764	103	3	requirement	requirement	NOUN
ape-56764	103	4	will	will	AUX
ape-56764	103	5	encourage	encourage	VERB
ape-56764	103	6	enterprises	enterprise	NOUN
ape-56764	103	7	to	to	PART
ape-56764	103	8	proactively	proactively	ADV
ape-56764	103	9	mitigate	mitigate	VERB
ape-56764	103	10	esg	esg	NOUN
ape-56764	103	11	risks	risk	NOUN
ape-56764	103	12	during	during	ADP
ape-56764	103	13	the	the	DET
ape-56764	103	14	innovation	innovation	NOUN
ape-56764	103	15	process	process	NOUN
ape-56764	103	16	,	,	PUNCT
ape-56764	103	17	thereby	thereby	ADV
ape-56764	103	18	enhancing	enhance	VERB
ape-56764	103	19	their	their	PRON
ape-56764	103	20	long	long	ADJ
ape-56764	103	21	-	-	PUNCT
ape-56764	103	22	term	term	NOUN
ape-56764	103	23	sustainable	sustainable	ADJ
ape-56764	103	24	development	development	NOUN
ape-56764	103	25	capabilities	capability	NOUN
ape-56764	103	26	.	.	PUNCT
ape-56764	104	1	secondly	secondly	ADV
ape-56764	104	2	,	,	PUNCT
ape-56764	104	3	an	an	DET
ape-56764	104	4	'	'	PUNCT
ape-56764	104	5	esg	esg	NOUN
ape-56764	104	6	adjustment	adjustment	NOUN
ape-56764	104	7	clause	clause	NOUN
ape-56764	104	8	'	'	PUNCT
ape-56764	104	9	should	should	AUX
ape-56764	104	10	be	be	AUX
ape-56764	104	11	introduced	introduce	VERB
ape-56764	104	12	within	within	ADP
ape-56764	104	13	r&d	r&d	NOUN
ape-56764	104	14	capitalisation	capitalisation	NOUN
ape-56764	104	15	guidelines	guideline	NOUN
ape-56764	104	16	to	to	PART
ape-56764	104	17	permit	permit	VERB
ape-56764	104	18	companies	company	NOUN
ape-56764	104	19	to	to	PART
ape-56764	104	20	capitalise	capitalise	VERB
ape-56764	104	21	a	a	DET
ape-56764	104	22	portion	portion	NOUN
ape-56764	104	23	of	of	ADP
ape-56764	104	24	green	green	ADJ
ape-56764	104	25	r&d	r&d	NOUN
ape-56764	104	26	expenditure	expenditure	NOUN
ape-56764	104	27	,	,	PUNCT
ape-56764	104	28	provided	provide	VERB
ape-56764	104	29	they	they	PRON
ape-56764	104	30	meet	meet	VERB
ape-56764	104	31	specific	specific	ADJ
ape-56764	104	32	esg	esg	NOUN
ape-56764	104	33	standards	standard	NOUN
ape-56764	104	34	.	.	PUNCT
ape-56764	105	1	expenditure	expenditure	NOUN
ape-56764	105	2	on	on	ADP
ape-56764	105	3	acquiring	acquire	VERB
ape-56764	105	4	low	low	ADJ
ape-56764	105	5	-	-	PUNCT
ape-56764	105	6	carbon	carbon	NOUN
ape-56764	105	7	equipment	equipment	NOUN
ape-56764	105	8	or	or	CCONJ
ape-56764	105	9	energy	energy	NOUN
ape-56764	105	10	-	-	PUNCT
ape-56764	105	11	efficient	efficient	ADJ
ape-56764	105	12	laboratory	laboratory	NOUN
ape-56764	105	13	instruments	instrument	NOUN
ape-56764	105	14	,	,	PUNCT
ape-56764	105	15	or	or	CCONJ
ape-56764	105	16	on	on	ADP
ape-56764	105	17	paying	pay	VERB
ape-56764	105	18	r&d	r&d	NOUN
ape-56764	105	19	personnel	personnel	NOUN
ape-56764	105	20	fair	fair	ADJ
ape-56764	105	21	wages	wage	NOUN
ape-56764	105	22	,	,	PUNCT
ape-56764	105	23	may	may	AUX
ape-56764	105	24	all	all	PRON
ape-56764	105	25	be	be	AUX
ape-56764	105	26	considered	consider	VERB
ape-56764	105	27	esg	esg	NOUN
ape-56764	105	28	-	-	PUNCT
ape-56764	105	29	oriented	orient	VERB
ape-56764	105	30	r&d	r&d	NOUN
ape-56764	105	31	investments	investment	NOUN
ape-56764	105	32	.	.	PUNCT
ape-56764	106	1	this	this	DET
ape-56764	106	2	adjustment	adjustment	NOUN
ape-56764	106	3	broadens	broaden	VERB
ape-56764	106	4	the	the	DET
ape-56764	106	5	scope	scope	NOUN
ape-56764	106	6	of	of	ADP
ape-56764	106	7	capitalisation	capitalisation	NOUN
ape-56764	106	8	and	and	CCONJ
ape-56764	106	9	provides	provide	VERB
ape-56764	106	10	financial	financial	ADJ
ape-56764	106	11	incentives	incentive	NOUN
ape-56764	106	12	for	for	SCONJ
ape-56764	106	13	enterprises	enterprise	NOUN
ape-56764	106	14	to	to	PART
ape-56764	106	15	prioritise	prioritise	VERB
ape-56764	106	16	green	green	ADJ
ape-56764	106	17	technologies	technology	NOUN
ape-56764	106	18	and	and	CCONJ
ape-56764	106	19	safeguard	safeguard	VERB
ape-56764	106	20	employee	employee	NOUN
ape-56764	106	21	rights	right	NOUN
ape-56764	106	22	during	during	ADP
ape-56764	106	23	r&d	r&d	NOUN
ape-56764	106	24	,	,	PUNCT
ape-56764	106	25	achieving	achieve	VERB
ape-56764	106	26	a	a	DET
ape-56764	106	27	win	win	NOUN
ape-56764	106	28	-	-	PUNCT
ape-56764	106	29	win	win	NOUN
ape-56764	106	30	outcome	outcome	NOUN
ape-56764	106	31	in	in	ADP
ape-56764	106	32	terms	term	NOUN
ape-56764	106	33	of	of	ADP
ape-56764	106	34	economic	economic	ADJ
ape-56764	106	35	and	and	CCONJ
ape-56764	106	36	social	social	ADJ
ape-56764	106	37	benefits	benefit	NOUN
ape-56764	106	38	.	.	PUNCT
ape-56764	107	1	3.3	3.3	NUM
ape-56764	107	2	enhancing	enhance	VERB
ape-56764	107	3	accounting	accounting	NOUN
ape-56764	107	4	personnel	personnel	NOUN
ape-56764	107	5	's	's	PART
ape-56764	107	6	ability	ability	NOUN
ape-56764	107	7	to	to	PART
ape-56764	107	8	determine	determine	VERB
ape-56764	107	9	capitalization	capitalization	NOUN
ape-56764	107	10	of	of	ADP
ape-56764	107	11	r&d	r&d	NOUN
ape-56764	107	12	expenditures	expenditure	NOUN
ape-56764	107	13	solid	solid	ADJ
ape-56764	107	14	financial	financial	ADJ
ape-56764	107	15	knowledge	knowledge	NOUN
ape-56764	107	16	is	be	AUX
ape-56764	107	17	essential	essential	ADJ
ape-56764	107	18	for	for	ADP
ape-56764	107	19	corporate	corporate	ADJ
ape-56764	107	20	accountants	accountant	NOUN
ape-56764	107	21	,	,	PUNCT
ape-56764	107	22	and	and	CCONJ
ape-56764	107	23	the	the	DET
ape-56764	107	24	ability	ability	NOUN
ape-56764	107	25	to	to	PART
ape-56764	107	26	comprehensively	comprehensively	ADV
ape-56764	107	27	assess	assess	VERB
ape-56764	107	28	the	the	DET
ape-56764	107	29	capitalization	capitalization	NOUN
ape-56764	107	30	of	of	ADP
ape-56764	107	31	r&d	r&d	NOUN
ape-56764	107	32	expenditures	expenditure	NOUN
ape-56764	107	33	must	must	AUX
ape-56764	107	34	also	also	ADV
ape-56764	107	35	be	be	AUX
ape-56764	107	36	continuously	continuously	ADV
ape-56764	107	37	enhanced	enhance	VERB
ape-56764	107	38	.	.	PUNCT
ape-56764	108	1	the	the	DET
ape-56764	108	2	capitalization	capitalization	NOUN
ape-56764	108	3	of	of	ADP
ape-56764	108	4	r&d	r&d	NOUN
ape-56764	108	5	expenditures	expenditure	NOUN
ape-56764	108	6	presents	present	VERB
ape-56764	108	7	a	a	DET
ape-56764	108	8	significant	significant	ADJ
ape-56764	108	9	challenge	challenge	NOUN
ape-56764	108	10	in	in	ADP
ape-56764	108	11	accounting	accounting	NOUN
ape-56764	108	12	practice	practice	NOUN
ape-56764	108	13	,	,	PUNCT
ape-56764	108	14	particularly	particularly	ADV
ape-56764	108	15	in	in	ADP
ape-56764	108	16	high	high	ADJ
ape-56764	108	17	-	-	PUNCT
ape-56764	108	18	tech	tech	NOUN
ape-56764	108	19	industries	industry	NOUN
ape-56764	108	20	where	where	SCONJ
ape-56764	108	21	r&d	r&d	NOUN
ape-56764	108	22	activities	activity	NOUN
ape-56764	108	23	are	be	AUX
ape-56764	108	24	frequent	frequent	ADJ
ape-56764	108	25	and	and	CCONJ
ape-56764	108	26	complex	complex	ADJ
ape-56764	108	27	,	,	PUNCT
ape-56764	108	28	involving	involve	VERB
ape-56764	108	29	numerous	numerous	ADJ
ape-56764	108	30	judgments	judgment	NOUN
ape-56764	108	31	on	on	ADP
ape-56764	108	32	phase	phase	NOUN
ape-56764	108	33	delineation	delineation	NOUN
ape-56764	108	34	.	.	PUNCT
ape-56764	109	1	with	with	ADP
ape-56764	109	2	the	the	DET
ape-56764	109	3	rise	rise	NOUN
ape-56764	109	4	of	of	ADP
ape-56764	109	5	esg	esg	PROPN
ape-56764	109	6	principles	principle	NOUN
ape-56764	109	7	,	,	PUNCT
ape-56764	109	8	corporate	corporate	ADJ
ape-56764	109	9	decisions	decision	NOUN
ape-56764	109	10	on	on	ADP
ape-56764	109	11	r&d	r&d	NOUN
ape-56764	109	12	projects	project	NOUN
ape-56764	109	13	should	should	AUX
ape-56764	109	14	consider	consider	VERB
ape-56764	109	15	esg	esg	NOUN
ape-56764	109	16	factors	factor	NOUN
ape-56764	109	17	alongside	alongside	ADP
ape-56764	109	18	technical	technical	ADJ
ape-56764	109	19	and	and	CCONJ
ape-56764	109	20	financial	financial	ADJ
ape-56764	109	21	feasibility	feasibility	NOUN
ape-56764	109	22	,	,	PUNCT
ape-56764	109	23	ensuring	ensure	VERB
ape-56764	109	24	judgments	judgment	NOUN
ape-56764	109	25	align	align	VERB
ape-56764	109	26	with	with	ADP
ape-56764	109	27	standards	standard	NOUN
ape-56764	109	28	and	and	CCONJ
ape-56764	109	29	reflect	reflect	VERB
ape-56764	109	30	sustainable	sustainable	ADJ
ape-56764	109	31	development	development	NOUN
ape-56764	109	32	concepts	concept	NOUN
ape-56764	109	33	(	(	PUNCT
ape-56764	109	34	cheng	cheng	PROPN
ape-56764	109	35	,	,	PUNCT
ape-56764	109	36	2016	2016	NUM
ape-56764	109	37	)	)	PUNCT
ape-56764	109	38	.	.	PUNCT
ape-56764	110	1	to	to	PART
ape-56764	110	2	enhance	enhance	VERB
ape-56764	110	3	the	the	DET
ape-56764	110	4	professional	professional	ADJ
ape-56764	110	5	competence	competence	NOUN
ape-56764	110	6	of	of	ADP
ape-56764	110	7	accounting	accounting	NOUN
ape-56764	110	8	personnel	personnel	NOUN
ape-56764	110	9	in	in	ADP
ape-56764	110	10	this	this	DET
ape-56764	110	11	area	area	NOUN
ape-56764	110	12	,	,	PUNCT
ape-56764	110	13	enterprises	enterprise	NOUN
ape-56764	110	14	must	must	AUX
ape-56764	110	15	implement	implement	VERB
ape-56764	110	16	systematic	systematic	ADJ
ape-56764	110	17	training	training	NOUN
ape-56764	110	18	programs	program	NOUN
ape-56764	110	19	.	.	PUNCT
ape-56764	111	1	training	training	NOUN
ape-56764	111	2	content	content	NOUN
ape-56764	111	3	should	should	AUX
ape-56764	111	4	encompass	encompass	VERB
ape-56764	111	5	traditional	traditional	ADJ
ape-56764	111	6	accounting	accounting	NOUN
ape-56764	111	7	standards	standard	NOUN
ape-56764	111	8	,	,	PUNCT
ape-56764	111	9	capitalization	capitalization	NOUN
ape-56764	111	10	criteria	criterion	NOUN
ape-56764	111	11	,	,	PUNCT
ape-56764	111	12	and	and	CCONJ
ape-56764	111	13	esg	esg	PROPN
ape-56764	111	14	knowledge	knowledge	NOUN
ape-56764	111	15	—	—	PUNCT
ape-56764	111	16	including	include	VERB
ape-56764	111	17	how	how	SCONJ
ape-56764	111	18	to	to	PART
ape-56764	111	19	reasonably	reasonably	ADV
ape-56764	111	20	allocate	allocate	VERB
ape-56764	111	21	environmental	environmental	ADJ
ape-56764	111	22	costs	cost	NOUN
ape-56764	111	23	to	to	ADP
ape-56764	111	24	r&d	r&d	NOUN
ape-56764	111	25	projects	project	NOUN
ape-56764	111	26	and	and	CCONJ
ape-56764	111	27	how	how	SCONJ
ape-56764	111	28	to	to	PART
ape-56764	111	29	quantitatively	quantitatively	ADV
ape-56764	111	30	assess	assess	VERB
ape-56764	111	31	social	social	ADJ
ape-56764	111	32	value	value	NOUN
ape-56764	111	33	.	.	PUNCT
ape-56764	112	1	3.4	3.4	NUM
ape-56764	112	2	strengthening	strengthen	VERB
ape-56764	112	3	external	external	ADJ
ape-56764	112	4	audit	audit	NOUN
ape-56764	112	5	verification	verification	NOUN
ape-56764	112	6	of	of	ADP
ape-56764	112	7	capitalization	capitalization	NOUN
ape-56764	112	8	of	of	ADP
ape-56764	112	9	r&d	r&d	NOUN
ape-56764	112	10	expenditures	expenditure	NOUN
ape-56764	112	11	as	as	SCONJ
ape-56764	112	12	accounting	accounting	NOUN
ape-56764	112	13	standards	standard	NOUN
ape-56764	112	14	gradually	gradually	ADV
ape-56764	112	15	expand	expand	VERB
ape-56764	112	16	,	,	PUNCT
ape-56764	112	17	upgrading	upgrade	VERB
ape-56764	112	18	auditing	auditing	NOUN
ape-56764	112	19	standards	standard	NOUN
ape-56764	112	20	has	have	AUX
ape-56764	112	21	become	become	VERB
ape-56764	112	22	particularly	particularly	ADV
ape-56764	112	23	crucial	crucial	ADJ
ape-56764	112	24	(	(	PUNCT
ape-56764	112	25	wei	wei	PROPN
ape-56764	112	26	,	,	PUNCT
ape-56764	112	27	2025	2025	NUM
ape-56764	112	28	)	)	PUNCT
ape-56764	112	29	.	.	PUNCT
ape-56764	113	1	in	in	ADP
ape-56764	113	2	light	light	NOUN
ape-56764	113	3	of	of	ADP
ape-56764	113	4	escalating	escalate	VERB
ape-56764	113	5	demands	demand	NOUN
ape-56764	113	6	within	within	ADP
ape-56764	113	7	the	the	DET
ape-56764	113	8	domain	domain	NOUN
ape-56764	113	9	of	of	ADP
ape-56764	113	10	auditing	auditing	NOUN
ape-56764	113	11	,	,	PUNCT
ape-56764	113	12	it	it	PRON
ape-56764	113	13	becomes	become	VERB
ape-56764	113	14	imperative	imperative	ADJ
ape-56764	113	15	for	for	SCONJ
ape-56764	113	16	auditors	auditor	NOUN
ape-56764	113	17	to	to	PART
ape-56764	113	18	accord	accord	VERB
ape-56764	113	19	priority	priority	NOUN
ape-56764	113	20	to	to	ADP
ape-56764	113	21	the	the	DET
ape-56764	113	22	verification	verification	NOUN
ape-56764	113	23	of	of	ADP
ape-56764	113	24	the	the	DET
ape-56764	113	25	environmental	environmental	ADJ
ape-56764	113	26	,	,	PUNCT
ape-56764	113	27	social	social	ADJ
ape-56764	113	28	and	and	CCONJ
ape-56764	113	29	governance	governance	NOUN
ape-56764	113	30	(	(	PUNCT
ape-56764	113	31	esg	esg	NOUN
ape-56764	113	32	)	)	PUNCT
ape-56764	113	33	relevance	relevance	NOUN
ape-56764	113	34	of	of	ADP
ape-56764	113	35	capitalised	capitalise	VERB
ape-56764	113	36	expenditures	expenditure	NOUN
ape-56764	113	37	.	.	PUNCT
ape-56764	114	1	it	it	PRON
ape-56764	114	2	is	be	AUX
ape-56764	114	3	imperative	imperative	ADJ
ape-56764	114	4	that	that	SCONJ
ape-56764	114	5	external	external	ADJ
ape-56764	114	6	auditors	auditor	NOUN
ape-56764	114	7	not	not	PART
ape-56764	114	8	only	only	ADV
ape-56764	114	9	focus	focus	VERB
ape-56764	114	10	on	on	ADP
ape-56764	114	11	the	the	DET
ape-56764	114	12	accuracy	accuracy	NOUN
ape-56764	114	13	of	of	ADP
ape-56764	114	14	financial	financial	ADJ
ape-56764	114	15	data	datum	NOUN
ape-56764	114	16	,	,	PUNCT
ape-56764	114	17	but	but	CCONJ
ape-56764	114	18	also	also	ADV
ape-56764	114	19	assess	assess	VERB
ape-56764	114	20	whether	whether	SCONJ
ape-56764	114	21	the	the	DET
ape-56764	114	22	capitalization	capitalization	NOUN
ape-56764	114	23	of	of	ADP
ape-56764	114	24	r&d	r&d	NOUN
ape-56764	114	25	expenditures	expenditure	NOUN
ape-56764	114	26	aligns	align	VERB
ape-56764	114	27	with	with	ADP
ape-56764	114	28	sustainable	sustainable	ADJ
ape-56764	114	29	development	development	NOUN
ape-56764	114	30	.	.	PUNCT
ape-56764	115	1	from	from	ADP
ape-56764	115	2	an	an	DET
ape-56764	115	3	environmental	environmental	ADJ
ape-56764	115	4	perspective	perspective	NOUN
ape-56764	115	5	,	,	PUNCT
ape-56764	115	6	auditors	auditor	NOUN
ape-56764	115	7	should	should	AUX
ape-56764	115	8	prioritise	prioritise	ADV
ape-56764	115	9	verifying	verify	VERB
ape-56764	115	10	the	the	DET
ape-56764	115	11	authenticity	authenticity	NOUN
ape-56764	115	12	and	and	CCONJ
ape-56764	115	13	rationality	rationality	NOUN
ape-56764	115	14	of	of	ADP
ape-56764	115	15	corporate	corporate	ADJ
ape-56764	115	16	investments	investment	NOUN
ape-56764	115	17	in	in	ADP
ape-56764	115	18	green	green	ADJ
ape-56764	115	19	technology	technology	PROPN
ape-56764	115	20	r&d	r&d	NOUN
ape-56764	115	21	.	.	PUNCT
ape-56764	116	1	it	it	PRON
ape-56764	116	2	is	be	AUX
ape-56764	116	3	submitted	submit	VERB
ape-56764	116	4	that	that	SCONJ
ape-56764	116	5	certain	certain	ADJ
ape-56764	116	6	companies	company	NOUN
ape-56764	116	7	may	may	AUX
ape-56764	116	8	seek	seek	VERB
ape-56764	116	9	to	to	PART
ape-56764	116	10	disguise	disguise	VERB
ape-56764	116	11	routine	routine	ADJ
ape-56764	116	12	technological	technological	ADJ
ape-56764	116	13	upgrades	upgrade	NOUN
ape-56764	116	14	as	as	ADP
ape-56764	116	15	"	"	PUNCT
ape-56764	116	16	green	green	ADJ
ape-56764	116	17	innovation	innovation	NOUN
ape-56764	116	18	"	"	PUNCT
ape-56764	116	19	in	in	ADP
ape-56764	116	20	order	order	NOUN
ape-56764	116	21	to	to	PART
ape-56764	116	22	secure	secure	VERB
ape-56764	116	23	policy	policy	NOUN
ape-56764	116	24	incentives	incentive	NOUN
ape-56764	116	25	and	and	CCONJ
ape-56764	116	26	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-56764	116	27	advances	advance	NOUN
ape-56764	116	28	in	in	ADP
ape-56764	116	29	politics	politic	NOUN
ape-56764	116	30	and	and	CCONJ
ape-56764	116	31	economics	economic	NOUN
ape-56764	116	32	vol	vol	NOUN
ape-56764	116	33	.	.	PROPN
ape-56764	117	1	8	8	NUM
ape-56764	117	2	,	,	PUNCT
ape-56764	117	3	no	no	INTJ
ape-56764	117	4	.	.	NOUN
ape-56764	117	5	1	1	NUM
ape-56764	117	6	,	,	PUNCT
ape-56764	117	7	2025	2025	NUM
ape-56764	117	8	published	publish	VERB
ape-56764	117	9	by	by	ADP
ape-56764	117	10	scholink	scholink	PROPN
ape-56764	117	11	inc	inc	PROPN
ape-56764	117	12	.	.	PROPN
ape-56764	117	13	154	154	NUM
ape-56764	117	14	capital	capital	NOUN
ape-56764	117	15	market	market	NOUN
ape-56764	117	16	attention	attention	NOUN
ape-56764	117	17	.	.	PUNCT
ape-56764	118	1	in	in	ADP
ape-56764	118	2	order	order	NOUN
ape-56764	118	3	to	to	PART
ape-56764	118	4	ascertain	ascertain	VERB
ape-56764	118	5	the	the	DET
ape-56764	118	6	authenticity	authenticity	NOUN
ape-56764	118	7	of	of	ADP
ape-56764	118	8	environmental	environmental	ADJ
ape-56764	118	9	benefits	benefit	NOUN
ape-56764	118	10	,	,	PUNCT
ape-56764	118	11	auditors	auditor	NOUN
ape-56764	118	12	are	be	AUX
ape-56764	118	13	required	require	VERB
ape-56764	118	14	to	to	PART
ape-56764	118	15	utilise	utilise	VERB
ape-56764	118	16	project	project	NOUN
ape-56764	118	17	initiation	initiation	NOUN
ape-56764	118	18	documents	document	NOUN
ape-56764	118	19	and	and	CCONJ
ape-56764	118	20	third	third	ADJ
ape-56764	118	21	-	-	PUNCT
ape-56764	118	22	party	party	NOUN
ape-56764	118	23	testing	testing	NOUN
ape-56764	118	24	data	datum	NOUN
ape-56764	118	25	.	.	PUNCT
ape-56764	119	1	from	from	ADP
ape-56764	119	2	a	a	DET
ape-56764	119	3	social	social	ADJ
ape-56764	119	4	perspective	perspective	NOUN
ape-56764	119	5	,	,	PUNCT
ape-56764	119	6	audits	audit	NOUN
ape-56764	119	7	must	must	AUX
ape-56764	119	8	critically	critically	ADV
ape-56764	119	9	focus	focus	VERB
ape-56764	119	10	on	on	ADP
ape-56764	119	11	the	the	DET
ape-56764	119	12	compliance	compliance	NOUN
ape-56764	119	13	of	of	ADP
ape-56764	119	14	employee	employee	NOUN
ape-56764	119	15	r&d	r&d	NOUN
ape-56764	119	16	welfare	welfare	NOUN
ape-56764	119	17	expenditures	expenditure	NOUN
ape-56764	119	18	.	.	PUNCT
ape-56764	120	1	these	these	DET
ape-56764	120	2	expenses	expense	NOUN
ape-56764	120	3	constitute	constitute	VERB
ape-56764	120	4	a	a	DET
ape-56764	120	5	substantial	substantial	ADJ
ape-56764	120	6	proportion	proportion	NOUN
ape-56764	120	7	of	of	ADP
ape-56764	120	8	corporate	corporate	ADJ
ape-56764	120	9	labour	labour	NOUN
ape-56764	120	10	costs	cost	NOUN
ape-56764	120	11	and	and	CCONJ
ape-56764	120	12	function	function	NOUN
ape-56764	120	13	as	as	ADP
ape-56764	120	14	a	a	DET
ape-56764	120	15	metric	metric	NOUN
ape-56764	120	16	for	for	ADP
ape-56764	120	17	evaluating	evaluate	VERB
ape-56764	120	18	social	social	ADJ
ape-56764	120	19	responsibility	responsibility	NOUN
ape-56764	120	20	fulfilment	fulfilment	NOUN
ape-56764	120	21	,	,	PUNCT
ape-56764	120	22	encompassing	encompass	VERB
ape-56764	120	23	r&d	r&d	NOUN
ape-56764	120	24	personnel	personnel	NOUN
ape-56764	120	25	compensation	compensation	NOUN
ape-56764	120	26	.	.	PUNCT
ape-56764	121	1	it	it	PRON
ape-56764	121	2	is	be	AUX
ape-56764	121	3	incumbent	incumbent	ADJ
ape-56764	121	4	upon	upon	SCONJ
ape-56764	121	5	auditors	auditor	NOUN
ape-56764	121	6	to	to	PART
ape-56764	121	7	verify	verify	VERB
ape-56764	121	8	the	the	DET
ape-56764	121	9	authenticity	authenticity	NOUN
ape-56764	121	10	of	of	ADP
ape-56764	121	11	expenditures	expenditure	NOUN
ape-56764	121	12	against	against	ADP
ape-56764	121	13	compensation	compensation	NOUN
ape-56764	121	14	structures	structure	NOUN
ape-56764	121	15	and	and	CCONJ
ape-56764	121	16	benefit	benefit	NOUN
ape-56764	121	17	systems	system	NOUN
ape-56764	121	18	,	,	PUNCT
ape-56764	121	19	investigating	investigate	VERB
ape-56764	121	20	instances	instance	NOUN
ape-56764	121	21	of	of	ADP
ape-56764	121	22	falsified	falsified	ADJ
ape-56764	121	23	reporting	reporting	NOUN
ape-56764	121	24	or	or	CCONJ
ape-56764	121	25	misappropriation	misappropriation	NOUN
ape-56764	121	26	of	of	ADP
ape-56764	121	27	r&d	r&d	NOUN
ape-56764	121	28	funds	fund	NOUN
ape-56764	121	29	.	.	PUNCT
ape-56764	122	1	from	from	ADP
ape-56764	122	2	a	a	DET
ape-56764	122	3	governance	governance	NOUN
ape-56764	122	4	perspective	perspective	NOUN
ape-56764	122	5	,	,	PUNCT
ape-56764	122	6	auditors	auditor	NOUN
ape-56764	122	7	must	must	AUX
ape-56764	122	8	rigorously	rigorously	ADV
ape-56764	122	9	examine	examine	VERB
ape-56764	122	10	the	the	DET
ape-56764	122	11	fairness	fairness	NOUN
ape-56764	122	12	and	and	CCONJ
ape-56764	122	13	transparency	transparency	NOUN
ape-56764	122	14	of	of	ADP
ape-56764	122	15	corporate	corporate	ADJ
ape-56764	122	16	decision	decision	NOUN
ape-56764	122	17	-	-	PUNCT
ape-56764	122	18	making	make	VERB
ape-56764	122	19	processes	process	NOUN
ape-56764	122	20	regarding	regard	VERB
ape-56764	122	21	the	the	DET
ape-56764	122	22	capitalization	capitalization	NOUN
ape-56764	122	23	of	of	ADP
ape-56764	122	24	r&d	r&d	NOUN
ape-56764	122	25	expenditures	expenditure	NOUN
ape-56764	122	26	.	.	PUNCT
ape-56764	123	1	it	it	PRON
ape-56764	123	2	is	be	AUX
ape-56764	123	3	imperative	imperative	ADJ
ape-56764	123	4	that	that	SCONJ
ape-56764	123	5	robust	robust	ADJ
ape-56764	123	6	internal	internal	ADJ
ape-56764	123	7	control	control	NOUN
ape-56764	123	8	mechanisms	mechanism	NOUN
ape-56764	123	9	are	be	AUX
ape-56764	123	10	established	establish	VERB
ape-56764	123	11	,	,	PUNCT
ape-56764	123	12	and	and	CCONJ
ape-56764	123	13	that	that	SCONJ
ape-56764	123	14	the	the	DET
ape-56764	123	15	scientific	scientific	ADJ
ape-56764	123	16	justification	justification	NOUN
ape-56764	123	17	and	and	CCONJ
ape-56764	123	18	compliance	compliance	NOUN
ape-56764	123	19	of	of	ADP
ape-56764	123	20	capitalisation	capitalisation	NOUN
ape-56764	123	21	decisions	decision	NOUN
ape-56764	123	22	are	be	AUX
ape-56764	123	23	evaluated	evaluate	VERB
ape-56764	123	24	.	.	PUNCT
ape-56764	124	1	furthermore	furthermore	ADV
ape-56764	124	2	,	,	PUNCT
ape-56764	124	3	any	any	DET
ape-56764	124	4	potential	potential	ADJ
ape-56764	124	5	profit	profit	NOUN
ape-56764	124	6	manipulation	manipulation	NOUN
ape-56764	124	7	by	by	ADP
ape-56764	124	8	management	management	NOUN
ape-56764	124	9	must	must	AUX
ape-56764	124	10	be	be	AUX
ape-56764	124	11	investigated	investigate	VERB
ape-56764	124	12	.	.	PUNCT
ape-56764	125	1	4	4	X
ape-56764	125	2	.	.	X
ape-56764	125	3	conclusion	conclusion	NOUN
ape-56764	125	4	accurate	accurate	ADJ
ape-56764	125	5	capitalization	capitalization	NOUN
ape-56764	125	6	of	of	ADP
ape-56764	125	7	r&d	r&d	NOUN
ape-56764	125	8	expenditures	expenditure	NOUN
ape-56764	125	9	is	be	AUX
ape-56764	125	10	crucial	crucial	ADJ
ape-56764	125	11	for	for	SCONJ
ape-56764	125	12	enterprises	enterprise	NOUN
ape-56764	125	13	to	to	PART
ape-56764	125	14	authentically	authentically	ADV
ape-56764	125	15	reflect	reflect	VERB
ape-56764	125	16	innovation	innovation	NOUN
ape-56764	125	17	value	value	NOUN
ape-56764	125	18	and	and	CCONJ
ape-56764	125	19	maintain	maintain	VERB
ape-56764	125	20	stakeholder	stakeholder	NOUN
ape-56764	125	21	trust	trust	NOUN
ape-56764	125	22	.	.	PUNCT
ape-56764	126	1	optimizing	optimize	VERB
ape-56764	126	2	this	this	DET
ape-56764	126	3	process	process	NOUN
ape-56764	126	4	through	through	ADP
ape-56764	126	5	esg	esg	NOUN
ape-56764	126	6	principles	principle	NOUN
ape-56764	126	7	not	not	PART
ape-56764	126	8	only	only	ADV
ape-56764	126	9	addresses	address	VERB
ape-56764	126	10	shortcomings	shortcoming	NOUN
ape-56764	126	11	in	in	ADP
ape-56764	126	12	integrating	integrate	VERB
ape-56764	126	13	environmental	environmental	ADJ
ape-56764	126	14	costs	cost	NOUN
ape-56764	126	15	and	and	CCONJ
ape-56764	126	16	defining	define	VERB
ape-56764	126	17	social	social	ADJ
ape-56764	126	18	costs	cost	NOUN
ape-56764	126	19	but	but	CCONJ
ape-56764	126	20	also	also	ADV
ape-56764	126	21	enhances	enhance	VERB
ape-56764	126	22	information	information	NOUN
ape-56764	126	23	transparency	transparency	NOUN
ape-56764	126	24	through	through	ADP
ape-56764	126	25	standardized	standardized	ADJ
ape-56764	126	26	governance	governance	NOUN
ape-56764	126	27	.	.	PUNCT
ape-56764	127	1	while	while	SCONJ
ape-56764	127	2	this	this	DET
ape-56764	127	3	path	path	NOUN
ape-56764	127	4	requires	require	VERB
ape-56764	127	5	overcoming	overcome	VERB
ape-56764	127	6	multiple	multiple	ADJ
ape-56764	127	7	challenges	challenge	NOUN
ape-56764	127	8	,	,	PUNCT
ape-56764	127	9	such	such	ADJ
ape-56764	127	10	as	as	ADP
ape-56764	127	11	adapting	adapt	VERB
ape-56764	127	12	accounting	accounting	NOUN
ape-56764	127	13	standards	standard	NOUN
ape-56764	127	14	and	and	CCONJ
ape-56764	127	15	enhancing	enhance	VERB
ape-56764	127	16	personnel	personnel	NOUN
ape-56764	127	17	capabilities	capability	NOUN
ape-56764	127	18	,	,	PUNCT
ape-56764	127	19	it	it	PRON
ape-56764	127	20	drives	drive	VERB
ape-56764	127	21	enterprises	enterprise	NOUN
ape-56764	127	22	to	to	PART
ape-56764	127	23	integrate	integrate	VERB
ape-56764	127	24	sustainability	sustainability	NOUN
ape-56764	127	25	concepts	concept	NOUN
ape-56764	127	26	into	into	ADP
ape-56764	127	27	innovation	innovation	NOUN
ape-56764	127	28	practices	practice	NOUN
ape-56764	127	29	.	.	PUNCT
ape-56764	128	1	ultimately	ultimately	ADV
ape-56764	128	2	,	,	PUNCT
ape-56764	128	3	this	this	PRON
ape-56764	128	4	achieves	achieve	VERB
ape-56764	128	5	synergistic	synergistic	ADJ
ape-56764	128	6	growth	growth	NOUN
ape-56764	128	7	in	in	ADP
ape-56764	128	8	financial	financial	ADJ
ape-56764	128	9	performance	performance	NOUN
ape-56764	128	10	and	and	CCONJ
ape-56764	128	11	social	social	ADJ
ape-56764	128	12	value	value	NOUN
ape-56764	128	13	,	,	PUNCT
ape-56764	128	14	laying	lay	VERB
ape-56764	128	15	a	a	DET
ape-56764	128	16	solid	solid	ADJ
ape-56764	128	17	foundation	foundation	NOUN
ape-56764	128	18	for	for	ADP
ape-56764	128	19	long	long	ADJ
ape-56764	128	20	-	-	PUNCT
ape-56764	128	21	term	term	NOUN
ape-56764	128	22	corporate	corporate	ADJ
ape-56764	128	23	development	development	NOUN
ape-56764	128	24	(	(	PUNCT
ape-56764	128	25	zhang	zhang	PROPN
ape-56764	128	26	,	,	PUNCT
ape-56764	128	27	2012	2012	NUM
ape-56764	128	28	)	)	PUNCT
ape-56764	128	29	.	.	PUNCT
ape-56764	129	1	references	reference	NOUN
ape-56764	129	2	cheng	cheng	PROPN
ape-56764	129	3	,	,	PUNCT
ape-56764	129	4	x.	x.	PROPN
ape-56764	129	5	s.	s.	PROPN
ape-56764	129	6	(	(	PUNCT
ape-56764	129	7	2016	2016	NUM
ape-56764	129	8	)	)	PUNCT
ape-56764	129	9	.	.	PUNCT
ape-56764	130	1	fu	fu	PROPN
ape-56764	130	2	hanbing	hanbing	NOUN
ape-56764	130	3	,	,	PUNCT
ape-56764	130	4	zuo	zuo	PROPN
ape-56764	130	5	beien	beien	NOUN
ape-56764	130	6	.	.	PUNCT
ape-56764	131	1	research	research	NOUN
ape-56764	131	2	on	on	ADP
ape-56764	131	3	capitalization	capitalization	NOUN
ape-56764	131	4	of	of	ADP
ape-56764	131	5	r&d	r&d	NOUN
ape-56764	131	6	expenses	expense	NOUN
ape-56764	131	7	in	in	ADP
ape-56764	131	8	high	high	ADJ
ape-56764	131	9	-	-	PUNCT
ape-56764	131	10	tech	tech	NOUN
ape-56764	131	11	enterprises	enterprise	NOUN
ape-56764	131	12	.	.	PUNCT
ape-56764	132	1	accounting	accounting	NOUN
ape-56764	132	2	friend	friend	NOUN
ape-56764	132	3	,	,	PUNCT
ape-56764	132	4	(	(	PUNCT
ape-56764	132	5	05	05	NUM
ape-56764	132	6	)	)	PUNCT
ape-56764	132	7	,	,	PUNCT
ape-56764	132	8	37	37	NUM
ape-56764	132	9	-	-	SYM
ape-56764	132	10	43	43	NUM
ape-56764	132	11	.	.	PUNCT
ape-56764	133	1	li	li	PROPN
ape-56764	133	2	,	,	PUNCT
ape-56764	133	3	z.	z.	PROPN
ape-56764	133	4	n.	n.	PROPN
ape-56764	133	5	,	,	PUNCT
ape-56764	133	6	&	&	CCONJ
ape-56764	133	7	cui	cui	PROPN
ape-56764	133	8	,	,	PUNCT
ape-56764	133	9	r.	r.	PROPN
ape-56764	133	10	(	(	PUNCT
ape-56764	133	11	2025	2025	NUM
ape-56764	133	12	)	)	PUNCT
ape-56764	133	13	.	.	PUNCT
ape-56764	134	1	study	study	NOUN
ape-56764	134	2	on	on	ADP
ape-56764	134	3	the	the	DET
ape-56764	134	4	impact	impact	NOUN
ape-56764	134	5	of	of	ADP
ape-56764	134	6	esg	esg	NOUN
ape-56764	134	7	performance	performance	NOUN
ape-56764	134	8	on	on	ADP
ape-56764	134	9	corporate	corporate	ADJ
ape-56764	134	10	financial	financial	ADJ
ape-56764	134	11	performance	performance	NOUN
ape-56764	134	12	:	:	PUNCT
ape-56764	134	13	a	a	DET
ape-56764	134	14	case	case	NOUN
ape-56764	134	15	study	study	NOUN
ape-56764	134	16	of	of	ADP
ape-56764	134	17	the	the	DET
ape-56764	134	18	manufacturing	manufacturing	NOUN
ape-56764	134	19	industry	industry	NOUN
ape-56764	134	20	.	.	PUNCT
ape-56764	135	1	economist	economist	NOUN
ape-56764	135	2	,	,	PUNCT
ape-56764	135	3	(	(	PUNCT
ape-56764	135	4	05	05	NUM
ape-56764	135	5	)	)	PUNCT
ape-56764	135	6	,	,	PUNCT
ape-56764	135	7	88	88	NUM
ape-56764	135	8	-	-	SYM
ape-56764	135	9	89	89	NUM
ape-56764	135	10	.	.	PUNCT
ape-56764	136	1	liu	liu	PROPN
ape-56764	136	2	,	,	PUNCT
ape-56764	136	3	b.	b.	PROPN
ape-56764	136	4	(	(	PUNCT
ape-56764	136	5	2025	2025	NUM
ape-56764	136	6	)	)	PUNCT
ape-56764	136	7	.	.	PUNCT
ape-56764	137	1	strategies	strategy	NOUN
ape-56764	137	2	for	for	ADP
ape-56764	137	3	improving	improve	VERB
ape-56764	137	4	accounting	accounting	NOUN
ape-56764	137	5	standards	standard	NOUN
ape-56764	137	6	from	from	ADP
ape-56764	137	7	a	a	DET
ape-56764	137	8	green	green	ADJ
ape-56764	137	9	accounting	accounting	NOUN
ape-56764	137	10	perspective	perspective	NOUN
ape-56764	137	11	.	.	PUNCT
ape-56764	138	1	finance	finance	NOUN
ape-56764	138	2	and	and	CCONJ
ape-56764	138	3	economics	economic	NOUN
ape-56764	138	4	world	world	NOUN
ape-56764	138	5	,	,	PUNCT
ape-56764	138	6	(	(	PUNCT
ape-56764	138	7	06	06	NUM
ape-56764	138	8	)	)	PUNCT
ape-56764	138	9	,	,	PUNCT
ape-56764	138	10	96	96	NUM
ape-56764	138	11	-	-	SYM
ape-56764	138	12	98	98	NUM
ape-56764	138	13	.	.	PUNCT
ape-56764	139	1	ministry	ministry	PROPN
ape-56764	139	2	of	of	ADP
ape-56764	139	3	finance	finance	PROPN
ape-56764	139	4	of	of	ADP
ape-56764	139	5	the	the	DET
ape-56764	139	6	people	people	NOUN
ape-56764	139	7	's	's	PART
ape-56764	139	8	republic	republic	NOUN
ape-56764	139	9	of	of	ADP
ape-56764	139	10	china	china	PROPN
ape-56764	139	11	.	.	PUNCT
ape-56764	140	1	accounting	accounting	NOUN
ape-56764	140	2	standards	standard	NOUN
ape-56764	140	3	for	for	ADP
ape-56764	140	4	business	business	NOUN
ape-56764	140	5	enterprises	enterprise	NOUN
ape-56764	140	6	—	—	PUNCT
ape-56764	140	7	application	application	NOUN
ape-56764	140	8	guide	guide	NOUN
ape-56764	140	9	.	.	PUNCT
ape-56764	141	1	(	(	PUNCT
ape-56764	141	2	2006	2006	NUM
ape-56764	141	3	)	)	PUNCT
ape-56764	141	4	.	.	PUNCT
ape-56764	142	1	china	china	PROPN
ape-56764	142	2	finance	finance	PROPN
ape-56764	142	3	and	and	CCONJ
ape-56764	142	4	economics	economic	NOUN
ape-56764	142	5	publishing	publishing	PROPN
ape-56764	142	6	house	house	PROPN
ape-56764	142	7	.	.	PUNCT
ape-56764	143	1	wei	wei	PROPN
ape-56764	143	2	,	,	PUNCT
ape-56764	143	3	x.	x.	PROPN
ape-56764	143	4	b.	b.	PROPN
ape-56764	143	5	(	(	PUNCT
ape-56764	143	6	2025	2025	NUM
ape-56764	143	7	)	)	PUNCT
ape-56764	143	8	.	.	PUNCT
ape-56764	144	1	strategies	strategy	NOUN
ape-56764	144	2	for	for	ADP
ape-56764	144	3	enhancing	enhance	VERB
ape-56764	144	4	financial	financial	ADJ
ape-56764	144	5	accounting	accounting	NOUN
ape-56764	144	6	information	information	NOUN
ape-56764	144	7	quality	quality	NOUN
ape-56764	144	8	from	from	ADP
ape-56764	144	9	an	an	DET
ape-56764	144	10	esg	esg	NOUN
ape-56764	144	11	perspective	perspective	NOUN
ape-56764	144	12	.	.	PUNCT
ape-56764	145	1	legacy	legacy	NOUN
ape-56764	145	2	brand	brand	NOUN
ape-56764	145	3	marketing	marketing	NOUN
ape-56764	145	4	,	,	PUNCT
ape-56764	145	5	(	(	PUNCT
ape-56764	145	6	17	17	NUM
ape-56764	145	7	)	)	PUNCT
ape-56764	145	8	,	,	PUNCT
ape-56764	145	9	127	127	NUM
ape-56764	145	10	-	-	SYM
ape-56764	145	11	129	129	NUM
ape-56764	145	12	.	.	PUNCT
ape-56764	146	1	zhang	zhang	PROPN
ape-56764	146	2	,	,	PUNCT
ape-56764	146	3	w.	w.	PROPN
ape-56764	146	4	(	(	PUNCT
ape-56764	146	5	2012	2012	NUM
ape-56764	146	6	)	)	PUNCT
ape-56764	146	7	.	.	PUNCT
ape-56764	147	1	discussion	discussion	NOUN
ape-56764	147	2	on	on	ADP
ape-56764	147	3	several	several	ADJ
ape-56764	147	4	issues	issue	NOUN
ape-56764	147	5	in	in	ADP
ape-56764	147	6	accounting	accounting	NOUN
ape-56764	147	7	treatment	treatment	NOUN
ape-56764	147	8	of	of	ADP
ape-56764	147	9	intangible	intangible	ADJ
ape-56764	147	10	assets	asset	NOUN
ape-56764	147	11	.	.	PUNCT
ape-56764	148	1	china	china	PROPN
ape-56764	148	2	township	township	PROPN
ape-56764	148	3	enterprise	enterprise	NOUN
ape-56764	148	4	accounting	accounting	NOUN
ape-56764	148	5	,	,	PUNCT
ape-56764	148	6	(	(	PUNCT
ape-56764	148	7	08	08	NUM
ape-56764	148	8	)	)	PUNCT
ape-56764	148	9	,	,	PUNCT
ape-56764	148	10	22	22	NUM
ape-56764	148	11	-	-	SYM
ape-56764	148	12	23	23	NUM
ape-56764	148	13	.	.	PUNCT