id	sid	tid	token	lemma	pos
gp-306	1	1	1051	1051	NUM
gp-306	1	2	american	american	PROPN
gp-306	1	3	journal	journal	PROPN
gp-306	1	4	of	of	ADP
gp-306	1	5	economic	economic	ADJ
gp-306	1	6	and	and	CCONJ
gp-306	1	7	management	management	NOUN
gp-306	1	8	business	business	NOUN
gp-306	1	9	p	p	X
gp-306	1	10	-	-	PUNCT
gp-306	1	11	issn	issn	NOUN
gp-306	1	12	:	:	PUNCT
gp-306	1	13	xxxx	xxxx	ADJ
gp-306	1	14	-	-	PUNCT
gp-306	1	15	xxxx	xxxx	ADJ
gp-306	1	16	e	e	NOUN
gp-306	1	17	-	-	NOUN
gp-306	1	18	issn	issn	ADJ
gp-306	1	19	:	:	PUNCT
gp-306	1	20	2835	2835	NUM
gp-306	1	21	-	-	SYM
gp-306	1	22	5199	5199	NUM
gp-306	1	23	vol	vol	NOUN
gp-306	1	24	.	.	PROPN
gp-306	1	25	4	4	NUM
gp-306	1	26	no	no	NOUN
gp-306	1	27	.	.	NOUN
gp-306	1	28	7	7	NUM
gp-306	1	29	july	july	PROPN
gp-306	1	30	2025	2025	NUM
gp-306	1	31	driving	drive	VERB
gp-306	1	32	sustainable	sustainable	ADJ
gp-306	1	33	transparency	transparency	NOUN
gp-306	1	34	:	:	PUNCT
gp-306	1	35	how	how	SCONJ
gp-306	1	36	environmental	environmental	ADJ
gp-306	1	37	management	management	NOUN
gp-306	1	38	accounting	accounting	NOUN
gp-306	1	39	and	and	CCONJ
gp-306	1	40	green	green	ADJ
gp-306	1	41	innovation	innovation	NOUN
gp-306	1	42	shape	shape	NOUN
gp-306	1	43	carbon	carbon	NOUN
gp-306	1	44	emission	emission	NOUN
gp-306	1	45	disclosure	disclosure	NOUN
gp-306	1	46	through	through	ADP
gp-306	1	47	financial	financial	ADJ
gp-306	1	48	performance	performance	NOUN
gp-306	1	49	khairiyani	khairiyani	PROPN
gp-306	1	50	*	*	PUNCT
gp-306	1	51	,	,	PUNCT
gp-306	1	52	anisa	anisa	PROPN
gp-306	1	53	kusumawardani	kusumawardani	X
gp-306	1	54	,	,	PUNCT
gp-306	1	55	musviyanti	musviyanti	ADJ
gp-306	1	56	universitas	universita	NOUN
gp-306	1	57	mulawarman	mulawarman	NOUN
gp-306	1	58	samarinda	samarinda	PROPN
gp-306	1	59	,	,	PUNCT
gp-306	1	60	indonesia	indonesia	PROPN
gp-306	1	61	email	email	NOUN
gp-306	1	62	:	:	PUNCT
gp-306	1	63	khairiyani19@gmail.com	khairiyani19@gmail.com	X
gp-306	1	64	*	*	ADJ
gp-306	1	65	abstract	abstract	ADJ
gp-306	1	66	global	global	ADJ
gp-306	1	67	warming	warming	NOUN
gp-306	1	68	is	be	AUX
gp-306	1	69	the	the	DET
gp-306	1	70	most	most	ADV
gp-306	1	71	pressing	press	VERB
gp-306	1	72	major	major	ADJ
gp-306	1	73	environmental	environmental	ADJ
gp-306	1	74	issue	issue	NOUN
gp-306	1	75	today	today	NOUN
gp-306	1	76	,	,	PUNCT
gp-306	1	77	due	due	ADP
gp-306	1	78	to	to	ADP
gp-306	1	79	its	its	PRON
gp-306	1	80	far	far	ADV
gp-306	1	81	-	-	PUNCT
gp-306	1	82	reaching	reach	VERB
gp-306	1	83	and	and	CCONJ
gp-306	1	84	ongoing	ongoing	ADJ
gp-306	1	85	impact	impact	NOUN
gp-306	1	86	on	on	ADP
gp-306	1	87	life	life	NOUN
gp-306	1	88	on	on	ADP
gp-306	1	89	earth	earth	NOUN
gp-306	1	90	.	.	PUNCT
gp-306	2	1	this	this	DET
gp-306	2	2	study	study	NOUN
gp-306	2	3	aims	aim	VERB
gp-306	2	4	to	to	PART
gp-306	2	5	determine	determine	VERB
gp-306	2	6	the	the	DET
gp-306	2	7	influence	influence	NOUN
gp-306	2	8	of	of	ADP
gp-306	2	9	green	green	ADJ
gp-306	2	10	innovation	innovation	NOUN
gp-306	2	11	and	and	CCONJ
gp-306	2	12	environmental	environmental	ADJ
gp-306	2	13	management	management	NOUN
gp-306	2	14	accounting	account	VERB
gp-306	2	15	on	on	ADP
gp-306	2	16	carbon	carbon	NOUN
gp-306	2	17	emission	emission	NOUN
gp-306	2	18	disclosure	disclosure	NOUN
gp-306	2	19	,	,	PUNCT
gp-306	2	20	with	with	ADP
gp-306	2	21	financial	financial	ADJ
gp-306	2	22	performance	performance	NOUN
gp-306	2	23	as	as	ADP
gp-306	2	24	a	a	DET
gp-306	2	25	mediating	mediate	VERB
gp-306	2	26	variable	variable	NOUN
gp-306	2	27	.	.	PUNCT
gp-306	3	1	the	the	DET
gp-306	3	2	research	research	NOUN
gp-306	3	3	method	method	NOUN
gp-306	3	4	is	be	AUX
gp-306	3	5	quantitative	quantitative	ADJ
gp-306	3	6	,	,	PUNCT
gp-306	3	7	utilizing	utilize	VERB
gp-306	3	8	the	the	DET
gp-306	3	9	assistance	assistance	NOUN
gp-306	3	10	of	of	ADP
gp-306	3	11	the	the	DET
gp-306	3	12	eviews	eviews	PROPN
gp-306	3	13	application	application	NOUN
gp-306	3	14	.	.	PUNCT
gp-306	4	1	the	the	DET
gp-306	4	2	research	research	NOUN
gp-306	4	3	sample	sample	NOUN
gp-306	4	4	consists	consist	VERB
gp-306	4	5	of	of	ADP
gp-306	4	6	manufacturing	manufacture	VERB
gp-306	4	7	companies	company	NOUN
gp-306	4	8	listed	list	VERB
gp-306	4	9	on	on	ADP
gp-306	4	10	the	the	DET
gp-306	4	11	indonesian	indonesian	ADJ
gp-306	4	12	stock	stock	PROPN
gp-306	4	13	exchange	exchange	NOUN
gp-306	4	14	from	from	ADP
gp-306	4	15	2019	2019	NUM
gp-306	4	16	to	to	ADP
gp-306	4	17	2023	2023	NUM
gp-306	4	18	.	.	PUNCT
gp-306	5	1	the	the	DET
gp-306	5	2	results	result	NOUN
gp-306	5	3	show	show	VERB
gp-306	5	4	that	that	SCONJ
gp-306	5	5	the	the	DET
gp-306	5	6	green	green	ADJ
gp-306	5	7	innovation	innovation	PROPN
gp-306	5	8	variable	variable	NOUN
gp-306	5	9	has	have	VERB
gp-306	5	10	a	a	DET
gp-306	5	11	positive	positive	ADJ
gp-306	5	12	and	and	CCONJ
gp-306	5	13	significant	significant	ADJ
gp-306	5	14	effect	effect	NOUN
gp-306	5	15	on	on	ADP
gp-306	5	16	carbon	carbon	NOUN
gp-306	5	17	emission	emission	NOUN
gp-306	5	18	disclosure	disclosure	NOUN
gp-306	5	19	.	.	PUNCT
gp-306	6	1	environmental	environmental	ADJ
gp-306	6	2	management	management	NOUN
gp-306	6	3	accounting	accounting	NOUN
gp-306	6	4	has	have	VERB
gp-306	6	5	a	a	DET
gp-306	6	6	negative	negative	ADJ
gp-306	6	7	and	and	CCONJ
gp-306	6	8	significant	significant	ADJ
gp-306	6	9	effect	effect	NOUN
gp-306	6	10	on	on	ADP
gp-306	6	11	carbon	carbon	NOUN
gp-306	6	12	emission	emission	NOUN
gp-306	6	13	disclosure	disclosure	NOUN
gp-306	6	14	.	.	PUNCT
gp-306	7	1	financial	financial	ADJ
gp-306	7	2	performance	performance	NOUN
gp-306	7	3	does	do	AUX
gp-306	7	4	not	not	PART
gp-306	7	5	affect	affect	VERB
gp-306	7	6	carbon	carbon	NOUN
gp-306	7	7	emission	emission	NOUN
gp-306	7	8	disclosure	disclosure	NOUN
gp-306	7	9	.	.	PUNCT
gp-306	8	1	environmental	environmental	ADJ
gp-306	8	2	management	management	NOUN
gp-306	8	3	accounting	accounting	NOUN
gp-306	8	4	also	also	ADV
gp-306	8	5	has	have	VERB
gp-306	8	6	a	a	DET
gp-306	8	7	negative	negative	ADJ
gp-306	8	8	and	and	CCONJ
gp-306	8	9	significant	significant	ADJ
gp-306	8	10	effect	effect	NOUN
gp-306	8	11	on	on	ADP
gp-306	8	12	financial	financial	ADJ
gp-306	8	13	performance	performance	NOUN
gp-306	8	14	.	.	PUNCT
gp-306	9	1	additionally	additionally	ADV
gp-306	9	2	,	,	PUNCT
gp-306	9	3	green	green	ADJ
gp-306	9	4	innovation	innovation	NOUN
gp-306	9	5	on	on	ADP
gp-306	9	6	carbon	carbon	NOUN
gp-306	9	7	emission	emission	NOUN
gp-306	9	8	disclosure	disclosure	NOUN
gp-306	9	9	through	through	ADP
gp-306	9	10	financial	financial	ADJ
gp-306	9	11	performance	performance	NOUN
gp-306	9	12	has	have	VERB
gp-306	9	13	no	no	DET
gp-306	9	14	effect	effect	NOUN
gp-306	9	15	,	,	PUNCT
gp-306	9	16	and	and	CCONJ
gp-306	9	17	environmental	environmental	ADJ
gp-306	9	18	management	management	NOUN
gp-306	9	19	accounting	account	VERB
gp-306	9	20	on	on	ADP
gp-306	9	21	carbon	carbon	NOUN
gp-306	9	22	emission	emission	NOUN
gp-306	9	23	disclosure	disclosure	NOUN
gp-306	9	24	with	with	ADP
gp-306	9	25	financial	financial	ADJ
gp-306	9	26	performance	performance	NOUN
gp-306	9	27	as	as	ADP
gp-306	9	28	a	a	DET
gp-306	9	29	mediator	mediator	NOUN
gp-306	9	30	also	also	ADV
gp-306	9	31	has	have	VERB
gp-306	9	32	no	no	DET
gp-306	9	33	effect	effect	NOUN
gp-306	9	34	.	.	PUNCT
gp-306	10	1	kata	kata	PROPN
gp-306	10	2	kunci	kunci	PROPN
gp-306	10	3	:	:	PUNCT
gp-306	10	4	green	green	ADJ
gp-306	10	5	innovation	innovation	NOUN
gp-306	10	6	,	,	PUNCT
gp-306	10	7	environmental	environmental	ADJ
gp-306	10	8	management	management	NOUN
gp-306	10	9	accounting	accounting	NOUN
gp-306	10	10	,	,	PUNCT
gp-306	10	11	financial	financial	ADJ
gp-306	10	12	performance	performance	NOUN
gp-306	10	13	dan	dan	PROPN
gp-306	10	14	carbon	carbon	NOUN
gp-306	10	15	emission	emission	NOUN
gp-306	10	16	disclosure	disclosure	NOUN
gp-306	10	17	.	.	PUNCT
gp-306	11	1	introduction	introduction	NOUN
gp-306	11	2	carbon	carbon	NOUN
gp-306	11	3	emission	emission	NOUN
gp-306	11	4	disclosure	disclosure	NOUN
gp-306	11	5	refers	refer	VERB
gp-306	11	6	to	to	ADP
gp-306	11	7	the	the	DET
gp-306	11	8	reporting	reporting	NOUN
gp-306	11	9	of	of	ADP
gp-306	11	10	generated	generate	VERB
gp-306	11	11	carbon	carbon	NOUN
gp-306	11	12	emissions	emission	NOUN
gp-306	11	13	and	and	CCONJ
gp-306	11	14	the	the	DET
gp-306	11	15	company	company	NOUN
gp-306	11	16	’s	’s	PART
gp-306	11	17	efforts	effort	NOUN
gp-306	11	18	to	to	PART
gp-306	11	19	reduce	reduce	VERB
gp-306	11	20	them	they	PRON
gp-306	11	21	,	,	PUNCT
gp-306	11	22	which	which	PRON
gp-306	11	23	is	be	AUX
gp-306	11	24	prepared	prepare	VERB
gp-306	11	25	based	base	VERB
gp-306	11	26	on	on	ADP
gp-306	11	27	the	the	DET
gp-306	11	28	standards	standard	NOUN
gp-306	11	29	of	of	ADP
gp-306	11	30	the	the	DET
gp-306	11	31	global	global	ADJ
gp-306	11	32	reporting	reporting	NOUN
gp-306	11	33	initiative	initiative	NOUN
gp-306	11	34	and	and	CCONJ
gp-306	11	35	the	the	DET
gp-306	11	36	carbon	carbon	NOUN
gp-306	11	37	disclosure	disclosure	NOUN
gp-306	11	38	project	project	NOUN
gp-306	11	39	(	(	PUNCT
gp-306	11	40	pitrakkos	pitrakkos	NOUN
gp-306	11	41	&	&	CCONJ
gp-306	11	42	maroun	maroun	PROPN
gp-306	11	43	,	,	PUNCT
gp-306	11	44	2019	2019	NUM
gp-306	11	45	)	)	PUNCT
gp-306	11	46	.	.	PUNCT
gp-306	12	1	the	the	DET
gp-306	12	2	government	government	NOUN
gp-306	12	3	has	have	AUX
gp-306	12	4	established	establish	VERB
gp-306	12	5	several	several	ADJ
gp-306	12	6	regulations	regulation	NOUN
gp-306	12	7	related	relate	VERB
gp-306	12	8	to	to	ADP
gp-306	12	9	carbon	carbon	NOUN
gp-306	12	10	emission	emission	NOUN
gp-306	12	11	reduction	reduction	NOUN
gp-306	12	12	,	,	PUNCT
gp-306	12	13	namely	namely	ADV
gp-306	12	14	presidential	presidential	ADJ
gp-306	12	15	regulation	regulation	NOUN
gp-306	12	16	no	no	NOUN
gp-306	12	17	.	.	NOUN
gp-306	12	18	98	98	NUM
gp-306	12	19	of	of	ADP
gp-306	12	20	2021	2021	NUM
gp-306	12	21	on	on	ADP
gp-306	12	22	the	the	DET
gp-306	12	23	implementation	implementation	NOUN
gp-306	12	24	of	of	ADP
gp-306	12	25	carbon	carbon	NOUN
gp-306	12	26	economic	economic	ADJ
gp-306	12	27	value	value	NOUN
gp-306	12	28	and	and	CCONJ
gp-306	12	29	control	control	NOUN
gp-306	12	30	of	of	ADP
gp-306	12	31	greenhouse	greenhouse	NOUN
gp-306	12	32	gas	gas	NOUN
gp-306	12	33	emissions	emission	NOUN
gp-306	12	34	,	,	PUNCT
gp-306	12	35	presidential	presidential	ADJ
gp-306	12	36	regulation	regulation	NOUN
gp-306	12	37	no	no	NOUN
gp-306	12	38	.	.	NOUN
gp-306	12	39	14	14	NUM
gp-306	12	40	of	of	ADP
gp-306	12	41	2024	2024	NUM
gp-306	12	42	on	on	ADP
gp-306	12	43	the	the	DET
gp-306	12	44	implementation	implementation	NOUN
gp-306	12	45	of	of	ADP
gp-306	12	46	carbon	carbon	NOUN
gp-306	12	47	capture	capture	NOUN
gp-306	12	48	and	and	CCONJ
gp-306	12	49	storage	storage	NOUN
gp-306	12	50	activities	activity	NOUN
gp-306	12	51	,	,	PUNCT
gp-306	12	52	and	and	CCONJ
gp-306	12	53	law	law	NOUN
gp-306	12	54	no	no	INTJ
gp-306	12	55	.	.	PROPN
gp-306	13	1	16	16	NUM
gp-306	13	2	of	of	ADP
gp-306	13	3	2016	2016	NUM
gp-306	13	4	on	on	ADP
gp-306	13	5	the	the	DET
gp-306	13	6	ratification	ratification	NOUN
gp-306	13	7	of	of	ADP
gp-306	13	8	the	the	DET
gp-306	13	9	paris	paris	PROPN
gp-306	13	10	agreement	agreement	NOUN
gp-306	13	11	on	on	ADP
gp-306	13	12	climate	climate	NOUN
gp-306	13	13	change	change	NOUN
gp-306	13	14	.	.	PUNCT
gp-306	14	1	mediana	mediana	PROPN
gp-306	14	2	(	(	PUNCT
gp-306	14	3	2021	2021	NUM
gp-306	14	4	)	)	PUNCT
gp-306	14	5	states	state	VERB
gp-306	14	6	that	that	SCONJ
gp-306	14	7	carbon	carbon	NOUN
gp-306	14	8	emission	emission	NOUN
gp-306	14	9	reduction	reduction	NOUN
gp-306	14	10	regulations	regulation	NOUN
gp-306	14	11	aim	aim	VERB
gp-306	14	12	to	to	PART
gp-306	14	13	achieve	achieve	VERB
gp-306	14	14	net	net	ADJ
gp-306	14	15	zero	zero	NUM
gp-306	14	16	emissions	emission	NOUN
gp-306	14	17	by	by	ADP
gp-306	14	18	2060	2060	NUM
gp-306	14	19	.	.	PUNCT
gp-306	15	1	global	global	ADJ
gp-306	15	2	warming	warming	NOUN
gp-306	15	3	is	be	AUX
gp-306	15	4	the	the	DET
gp-306	15	5	main	main	ADJ
gp-306	15	6	environmental	environmental	ADJ
gp-306	15	7	issue	issue	NOUN
gp-306	15	8	today	today	NOUN
gp-306	15	9	.	.	PUNCT
gp-306	16	1	dharma	dharma	PROPN
gp-306	16	2	et	et	PROPN
gp-306	16	3	al	al	PROPN
gp-306	16	4	.	.	PROPN
gp-306	17	1	(	(	PUNCT
gp-306	17	2	2024	2024	NUM
gp-306	17	3	)	)	PUNCT
gp-306	17	4	state	state	NOUN
gp-306	17	5	that	that	SCONJ
gp-306	17	6	global	global	ADJ
gp-306	17	7	warming	warming	NOUN
gp-306	17	8	is	be	AUX
gp-306	17	9	closely	closely	ADV
gp-306	17	10	related	relate	VERB
gp-306	17	11	to	to	ADP
gp-306	17	12	carbon	carbon	NOUN
gp-306	17	13	emissions	emission	NOUN
gp-306	17	14	—	—	PUNCT
gp-306	17	15	the	the	PRON
gp-306	17	16	higher	high	ADJ
gp-306	17	17	the	the	DET
gp-306	17	18	carbon	carbon	NOUN
gp-306	17	19	emissions	emission	NOUN
gp-306	17	20	from	from	ADP
gp-306	17	21	industrial	industrial	ADJ
gp-306	17	22	activities	activity	NOUN
gp-306	17	23	,	,	PUNCT
gp-306	17	24	the	the	DET
gp-306	17	25	faster	fast	ADV
gp-306	17	26	global	global	ADJ
gp-306	17	27	warming	warming	NOUN
gp-306	17	28	occurs	occur	VERB
gp-306	17	29	.	.	PUNCT
gp-306	18	1	carbon	carbon	NOUN
gp-306	18	2	emissions	emission	NOUN
gp-306	18	3	have	have	AUX
gp-306	18	4	also	also	ADV
gp-306	18	5	become	become	VERB
gp-306	18	6	a	a	DET
gp-306	18	7	trend	trend	NOUN
gp-306	18	8	with	with	ADP
gp-306	18	9	the	the	DET
gp-306	18	10	growth	growth	NOUN
gp-306	18	11	of	of	ADP
gp-306	18	12	the	the	DET
gp-306	18	13	industrial	industrial	ADJ
gp-306	18	14	world	world	NOUN
gp-306	18	15	,	,	PUNCT
gp-306	18	16	as	as	SCONJ
gp-306	18	17	more	more	ADJ
gp-306	18	18	companies	company	NOUN
gp-306	18	19	are	be	AUX
gp-306	18	20	realizing	realize	VERB
gp-306	18	21	the	the	DET
gp-306	18	22	importance	importance	NOUN
gp-306	18	23	of	of	ADP
gp-306	18	24	managing	manage	VERB
gp-306	18	25	their	their	PRON
gp-306	18	26	american	american	ADJ
gp-306	18	27	journal	journal	NOUN
gp-306	18	28	of	of	ADP
gp-306	18	29	economic	economic	ADJ
gp-306	18	30	and	and	CCONJ
gp-306	18	31	management	management	NOUN
gp-306	18	32	business	business	NOUN
gp-306	18	33	vol	vol	NOUN
gp-306	18	34	.	.	PROPN
gp-306	19	1	4	4	NUM
gp-306	19	2	no	no	NOUN
gp-306	19	3	.	.	NOUN
gp-306	20	1	7	7	NUM
gp-306	20	2	july	july	PROPN
gp-306	20	3	2025	2025	NUM
gp-306	20	4	1052	1052	NUM
gp-306	20	5	emissions	emission	NOUN
gp-306	20	6	.	.	PUNCT
gp-306	21	1	in	in	ADP
gp-306	21	2	addition	addition	NOUN
gp-306	21	3	,	,	PUNCT
gp-306	21	4	stakeholder	stakeholder	NOUN
gp-306	21	5	pressure	pressure	NOUN
gp-306	21	6	is	be	AUX
gp-306	21	7	encouraging	encourage	VERB
gp-306	21	8	companies	company	NOUN
gp-306	21	9	to	to	PART
gp-306	21	10	implement	implement	VERB
gp-306	21	11	environmentally	environmentally	ADV
gp-306	21	12	friendly	friendly	ADJ
gp-306	21	13	business	business	NOUN
gp-306	21	14	practices	practice	NOUN
gp-306	21	15	(	(	PUNCT
gp-306	21	16	loru	loru	NOUN
gp-306	21	17	,	,	PUNCT
gp-306	21	18	2023	2023	NUM
gp-306	21	19	)	)	PUNCT
gp-306	21	20	.	.	PUNCT
gp-306	22	1	the	the	DET
gp-306	22	2	increasing	increase	VERB
gp-306	22	3	attention	attention	NOUN
gp-306	22	4	to	to	ADP
gp-306	22	5	carbon	carbon	NOUN
gp-306	22	6	emission	emission	NOUN
gp-306	22	7	issues	issue	NOUN
gp-306	22	8	emphasizes	emphasize	VERB
gp-306	22	9	the	the	DET
gp-306	22	10	importance	importance	NOUN
gp-306	22	11	of	of	ADP
gp-306	22	12	this	this	DET
gp-306	22	13	discussion	discussion	NOUN
gp-306	22	14	for	for	ADP
gp-306	22	15	the	the	DET
gp-306	22	16	sustainability	sustainability	NOUN
gp-306	22	17	of	of	ADP
gp-306	22	18	future	future	ADJ
gp-306	22	19	businesses	business	NOUN
gp-306	22	20	(	(	PUNCT
gp-306	22	21	trimuliani	trimuliani	PROPN
gp-306	22	22	&	&	CCONJ
gp-306	22	23	febrianto	febrianto	PROPN
gp-306	22	24	,	,	PUNCT
gp-306	22	25	2023	2023	NUM
gp-306	22	26	)	)	PUNCT
gp-306	22	27	.	.	PUNCT
gp-306	23	1	márquez	márquez	PROPN
gp-306	23	2	et	et	PROPN
gp-306	23	3	al	al	PROPN
gp-306	23	4	.	.	PROPN
gp-306	24	1	(	(	PUNCT
gp-306	24	2	2022	2022	NUM
gp-306	24	3	)	)	PUNCT
gp-306	24	4	state	state	NOUN
gp-306	24	5	that	that	SCONJ
gp-306	24	6	carbon	carbon	NOUN
gp-306	24	7	emission	emission	NOUN
gp-306	24	8	disclosure	disclosure	NOUN
gp-306	24	9	raises	raise	VERB
gp-306	24	10	social	social	ADJ
gp-306	24	11	questions	question	NOUN
gp-306	24	12	about	about	ADP
gp-306	24	13	its	its	PRON
gp-306	24	14	truthfulness	truthfulness	NOUN
gp-306	24	15	.	.	PUNCT
gp-306	25	1	this	this	DET
gp-306	25	2	situation	situation	NOUN
gp-306	25	3	occurs	occur	VERB
gp-306	25	4	due	due	ADJ
gp-306	25	5	to	to	ADP
gp-306	25	6	greenwashing	greenwashing	NOUN
gp-306	25	7	practices	practice	NOUN
gp-306	25	8	by	by	ADP
gp-306	25	9	companies	company	NOUN
gp-306	25	10	,	,	PUNCT
gp-306	25	11	which	which	PRON
gp-306	25	12	involve	involve	VERB
gp-306	25	13	building	build	VERB
gp-306	25	14	an	an	DET
gp-306	25	15	environmentally	environmentally	ADV
gp-306	25	16	friendly	friendly	ADJ
gp-306	25	17	image	image	NOUN
gp-306	25	18	without	without	ADP
gp-306	25	19	actual	actual	ADJ
gp-306	25	20	supporting	support	VERB
gp-306	25	21	actions	action	NOUN
gp-306	25	22	.	.	PUNCT
gp-306	26	1	as	as	ADP
gp-306	26	2	a	a	DET
gp-306	26	3	result	result	NOUN
gp-306	26	4	,	,	PUNCT
gp-306	26	5	stakeholders	stakeholder	NOUN
gp-306	26	6	are	be	AUX
gp-306	26	7	increasingly	increasingly	ADV
gp-306	26	8	skeptical	skeptical	ADJ
gp-306	26	9	of	of	ADP
gp-306	26	10	the	the	DET
gp-306	26	11	sustainability	sustainability	NOUN
gp-306	26	12	reports	report	NOUN
gp-306	26	13	and	and	CCONJ
gp-306	26	14	annual	annual	ADJ
gp-306	26	15	reports	report	NOUN
gp-306	26	16	published	publish	VERB
gp-306	26	17	by	by	ADP
gp-306	26	18	companies	company	NOUN
gp-306	26	19	.	.	PUNCT
gp-306	27	1	this	this	DET
gp-306	27	2	situation	situation	NOUN
gp-306	27	3	highlights	highlight	VERB
gp-306	27	4	the	the	DET
gp-306	27	5	importance	importance	NOUN
gp-306	27	6	of	of	ADP
gp-306	27	7	discussing	discuss	VERB
gp-306	27	8	carbon	carbon	NOUN
gp-306	27	9	emissions	emission	NOUN
gp-306	27	10	,	,	PUNCT
gp-306	27	11	as	as	SCONJ
gp-306	27	12	transparency	transparency	NOUN
gp-306	27	13	in	in	ADP
gp-306	27	14	disclosure	disclosure	NOUN
gp-306	27	15	can	can	AUX
gp-306	27	16	benefit	benefit	VERB
gp-306	27	17	companies	company	NOUN
gp-306	27	18	by	by	ADP
gp-306	27	19	reducing	reduce	VERB
gp-306	27	20	demand	demand	NOUN
gp-306	27	21	caused	cause	VERB
gp-306	27	22	by	by	ADP
gp-306	27	23	greenhouse	greenhouse	NOUN
gp-306	27	24	gas	gas	NOUN
gp-306	27	25	emissions	emission	NOUN
gp-306	27	26	,	,	PUNCT
gp-306	27	27	mitigating	mitigate	VERB
gp-306	27	28	reputational	reputational	ADJ
gp-306	27	29	risks	risk	NOUN
gp-306	27	30	,	,	PUNCT
gp-306	27	31	and	and	CCONJ
gp-306	27	32	preventing	prevent	VERB
gp-306	27	33	potential	potential	ADJ
gp-306	27	34	legal	legal	ADJ
gp-306	27	35	proceedings	proceeding	NOUN
gp-306	27	36	(	(	PUNCT
gp-306	27	37	loru	loru	NOUN
gp-306	27	38	,	,	PUNCT
gp-306	27	39	2023	2023	NUM
gp-306	27	40	)	)	PUNCT
gp-306	27	41	.	.	PUNCT
gp-306	28	1	research	research	NOUN
gp-306	28	2	on	on	ADP
gp-306	28	3	carbon	carbon	NOUN
gp-306	28	4	emission	emission	NOUN
gp-306	28	5	disclosure	disclosure	NOUN
gp-306	28	6	has	have	AUX
gp-306	28	7	been	be	AUX
gp-306	28	8	widely	widely	ADV
gp-306	28	9	conducted	conduct	VERB
gp-306	28	10	and	and	CCONJ
gp-306	28	11	generally	generally	ADV
gp-306	28	12	shows	show	VERB
gp-306	28	13	significant	significant	ADJ
gp-306	28	14	results	result	NOUN
gp-306	28	15	,	,	PUNCT
gp-306	28	16	including	include	VERB
gp-306	28	17	the	the	DET
gp-306	28	18	influence	influence	NOUN
gp-306	28	19	of	of	ADP
gp-306	28	20	green	green	ADJ
gp-306	28	21	innovation	innovation	NOUN
gp-306	28	22	and	and	CCONJ
gp-306	28	23	environmental	environmental	ADJ
gp-306	28	24	management	management	NOUN
gp-306	28	25	accounting	accounting	NOUN
gp-306	28	26	.	.	PUNCT
gp-306	29	1	however	however	ADV
gp-306	29	2	,	,	PUNCT
gp-306	29	3	previous	previous	ADJ
gp-306	29	4	studies	study	NOUN
gp-306	29	5	have	have	AUX
gp-306	29	6	not	not	PART
gp-306	29	7	discussed	discuss	VERB
gp-306	29	8	the	the	DET
gp-306	29	9	mechanism	mechanism	NOUN
gp-306	29	10	of	of	ADP
gp-306	29	11	the	the	DET
gp-306	29	12	influence	influence	NOUN
gp-306	29	13	of	of	ADP
gp-306	29	14	green	green	ADJ
gp-306	29	15	innovation	innovation	NOUN
gp-306	29	16	and	and	CCONJ
gp-306	29	17	environmental	environmental	ADJ
gp-306	29	18	management	management	NOUN
gp-306	29	19	accounting	account	VERB
gp-306	29	20	on	on	ADP
gp-306	29	21	carbon	carbon	NOUN
gp-306	29	22	emission	emission	NOUN
gp-306	29	23	disclosure	disclosure	NOUN
gp-306	29	24	.	.	PUNCT
gp-306	30	1	therefore	therefore	ADV
gp-306	30	2	,	,	PUNCT
gp-306	30	3	the	the	DET
gp-306	30	4	researcher	researcher	NOUN
gp-306	30	5	adds	add	VERB
gp-306	30	6	financial	financial	ADJ
gp-306	30	7	performance	performance	NOUN
gp-306	30	8	as	as	ADP
gp-306	30	9	a	a	DET
gp-306	30	10	mediating	mediate	VERB
gp-306	30	11	variable	variable	NOUN
gp-306	30	12	to	to	PART
gp-306	30	13	fill	fill	VERB
gp-306	30	14	the	the	DET
gp-306	30	15	gap	gap	NOUN
gp-306	30	16	in	in	ADP
gp-306	30	17	prior	prior	ADJ
gp-306	30	18	studies	study	NOUN
gp-306	30	19	.	.	PUNCT
gp-306	31	1	chen	chen	PROPN
gp-306	31	2	et	et	PROPN
gp-306	31	3	al	al	PROPN
gp-306	31	4	.	.	PROPN
gp-306	31	5	(	(	PUNCT
gp-306	31	6	2006	2006	NUM
gp-306	31	7	)	)	PUNCT
gp-306	31	8	reveal	reveal	VERB
gp-306	31	9	that	that	SCONJ
gp-306	31	10	corporate	corporate	ADJ
gp-306	31	11	green	green	ADJ
gp-306	31	12	innovation	innovation	NOUN
gp-306	31	13	consists	consist	VERB
gp-306	31	14	of	of	ADP
gp-306	31	15	green	green	ADJ
gp-306	31	16	process	process	NOUN
gp-306	31	17	innovation	innovation	NOUN
gp-306	31	18	and	and	CCONJ
gp-306	31	19	green	green	ADJ
gp-306	31	20	product	product	NOUN
gp-306	31	21	innovation	innovation	NOUN
gp-306	31	22	,	,	PUNCT
gp-306	31	23	which	which	PRON
gp-306	31	24	aim	aim	VERB
gp-306	31	25	to	to	PART
gp-306	31	26	reduce	reduce	VERB
gp-306	31	27	negative	negative	ADJ
gp-306	31	28	environmental	environmental	ADJ
gp-306	31	29	impacts	impact	NOUN
gp-306	31	30	and	and	CCONJ
gp-306	31	31	enhance	enhance	VERB
gp-306	31	32	corporate	corporate	ADJ
gp-306	31	33	competitive	competitive	ADJ
gp-306	31	34	advantage	advantage	NOUN
gp-306	31	35	.	.	PUNCT
gp-306	32	1	zhang	zhang	PROPN
gp-306	32	2	et	et	PROPN
gp-306	32	3	al	al	PROPN
gp-306	32	4	.	.	PROPN
gp-306	33	1	(	(	PUNCT
gp-306	33	2	2019	2019	NUM
gp-306	33	3	)	)	PUNCT
gp-306	33	4	argue	argue	VERB
gp-306	33	5	that	that	SCONJ
gp-306	33	6	sustainability	sustainability	NOUN
gp-306	33	7	issues	issue	NOUN
gp-306	33	8	are	be	AUX
gp-306	33	9	a	a	DET
gp-306	33	10	top	top	ADJ
gp-306	33	11	priority	priority	NOUN
gp-306	33	12	today	today	NOUN
gp-306	33	13	,	,	PUNCT
gp-306	33	14	making	make	VERB
gp-306	33	15	the	the	DET
gp-306	33	16	push	push	NOUN
gp-306	33	17	for	for	ADP
gp-306	33	18	green	green	ADJ
gp-306	33	19	growth	growth	NOUN
gp-306	33	20	increasingly	increasingly	ADV
gp-306	33	21	urgent	urgent	ADJ
gp-306	33	22	.	.	PUNCT
gp-306	34	1	the	the	DET
gp-306	34	2	study	study	NOUN
gp-306	34	3	by	by	ADP
gp-306	34	4	maharani	maharani	PROPN
gp-306	34	5	&	&	CCONJ
gp-306	34	6	dewi	dewi	PROPN
gp-306	34	7	(	(	PUNCT
gp-306	34	8	2024	2024	NUM
gp-306	34	9	)	)	PUNCT
gp-306	34	10	shows	show	VERB
gp-306	34	11	that	that	SCONJ
gp-306	34	12	green	green	ADJ
gp-306	34	13	innovation	innovation	NOUN
gp-306	34	14	positively	positively	ADV
gp-306	34	15	affects	affect	VERB
gp-306	34	16	carbon	carbon	NOUN
gp-306	34	17	emission	emission	NOUN
gp-306	34	18	disclosure	disclosure	NOUN
gp-306	34	19	.	.	PUNCT
gp-306	35	1	sari	sari	NOUN
gp-306	35	2	et	et	PROPN
gp-306	35	3	al	al	PROPN
gp-306	35	4	.	.	PROPN
gp-306	36	1	(	(	PUNCT
gp-306	36	2	2024	2024	NUM
gp-306	36	3	)	)	PUNCT
gp-306	36	4	also	also	ADV
gp-306	36	5	reveal	reveal	VERB
gp-306	36	6	that	that	SCONJ
gp-306	36	7	green	green	ADJ
gp-306	36	8	innovation	innovation	NOUN
gp-306	36	9	has	have	VERB
gp-306	36	10	a	a	DET
gp-306	36	11	positive	positive	ADJ
gp-306	36	12	influence	influence	NOUN
gp-306	36	13	on	on	ADP
gp-306	36	14	carbon	carbon	NOUN
gp-306	36	15	emission	emission	NOUN
gp-306	36	16	disclosure	disclosure	NOUN
gp-306	36	17	.	.	PUNCT
gp-306	37	1	sari	sari	NOUN
gp-306	37	2	et	et	PROPN
gp-306	37	3	al	al	PROPN
gp-306	37	4	.	.	PROPN
gp-306	38	1	(	(	PUNCT
gp-306	38	2	2021	2021	NUM
gp-306	38	3	)	)	PUNCT
gp-306	38	4	state	state	NOUN
gp-306	38	5	that	that	SCONJ
gp-306	38	6	companies	company	NOUN
gp-306	38	7	’	'	PUNCT
gp-306	38	8	activities	activity	NOUN
gp-306	38	9	need	need	VERB
gp-306	38	10	to	to	PART
gp-306	38	11	consider	consider	VERB
gp-306	38	12	their	their	PRON
gp-306	38	13	environmental	environmental	ADJ
gp-306	38	14	impact	impact	NOUN
gp-306	38	15	and	and	CCONJ
gp-306	38	16	associated	associated	ADJ
gp-306	38	17	costs	cost	NOUN
gp-306	38	18	;	;	PUNCT
gp-306	38	19	therefore	therefore	ADV
gp-306	38	20	,	,	PUNCT
gp-306	38	21	companies	company	NOUN
gp-306	38	22	must	must	AUX
gp-306	38	23	have	have	VERB
gp-306	38	24	environmental	environmental	ADJ
gp-306	38	25	management	management	NOUN
gp-306	38	26	accounting	accounting	NOUN
gp-306	38	27	(	(	PUNCT
gp-306	38	28	ema	ema	PROPN
gp-306	38	29	)	)	PUNCT
gp-306	38	30	,	,	PUNCT
gp-306	38	31	which	which	PRON
gp-306	38	32	serves	serve	VERB
gp-306	38	33	as	as	ADP
gp-306	38	34	a	a	DET
gp-306	38	35	cost	cost	NOUN
gp-306	38	36	measurement	measurement	NOUN
gp-306	38	37	tool	tool	NOUN
gp-306	38	38	to	to	PART
gp-306	38	39	address	address	VERB
gp-306	38	40	environmental	environmental	ADJ
gp-306	38	41	and	and	CCONJ
gp-306	38	42	financial	financial	ADJ
gp-306	38	43	issues	issue	NOUN
gp-306	38	44	.	.	PUNCT
gp-306	39	1	qian	qian	PROPN
gp-306	39	2	et	et	PROPN
gp-306	39	3	al	al	PROPN
gp-306	39	4	.	.	PROPN
gp-306	40	1	(	(	PUNCT
gp-306	40	2	2018	2018	NUM
gp-306	40	3	)	)	PUNCT
gp-306	40	4	and	and	CCONJ
gp-306	40	5	nkundabanyanga	nkundabanyanga	VERB
gp-306	40	6	et	et	PROPN
gp-306	40	7	al	al	PROPN
gp-306	40	8	.	.	PROPN
gp-306	41	1	(	(	PUNCT
gp-306	41	2	2021	2021	NUM
gp-306	41	3	)	)	PUNCT
gp-306	41	4	argue	argue	VERB
gp-306	41	5	that	that	SCONJ
gp-306	41	6	environmental	environmental	ADJ
gp-306	41	7	management	management	NOUN
gp-306	41	8	accounting	accounting	NOUN
gp-306	41	9	positively	positively	ADV
gp-306	41	10	affects	affect	VERB
gp-306	41	11	carbon	carbon	NOUN
gp-306	41	12	emission	emission	NOUN
gp-306	41	13	disclosure	disclosure	NOUN
gp-306	41	14	.	.	PUNCT
gp-306	42	1	maysaroh	maysaroh	NOUN
gp-306	42	2	&	&	CCONJ
gp-306	42	3	murwaningsari	murwaningsari	PROPN
gp-306	42	4	(	(	PUNCT
gp-306	42	5	2023	2023	NUM
gp-306	42	6	)	)	PUNCT
gp-306	42	7	define	define	VERB
gp-306	42	8	financial	financial	ADJ
gp-306	42	9	performance	performance	NOUN
gp-306	42	10	as	as	ADP
gp-306	42	11	a	a	DET
gp-306	42	12	measure	measure	NOUN
gp-306	42	13	of	of	ADP
gp-306	42	14	the	the	DET
gp-306	42	15	extent	extent	NOUN
gp-306	42	16	to	to	PART
gp-306	42	17	which	which	PRON
gp-306	42	18	a	a	DET
gp-306	42	19	company	company	NOUN
gp-306	42	20	can	can	AUX
gp-306	42	21	achieve	achieve	VERB
gp-306	42	22	its	its	PRON
gp-306	42	23	targeted	target	VERB
gp-306	42	24	profits	profit	NOUN
gp-306	42	25	.	.	PUNCT
gp-306	43	1	alfriansyah	alfriansyah	PROPN
gp-306	43	2	&	&	CCONJ
gp-306	43	3	darmawati	darmawati	PROPN
gp-306	43	4	(	(	PUNCT
gp-306	43	5	2024	2024	NUM
gp-306	43	6	)	)	PUNCT
gp-306	43	7	reveal	reveal	VERB
gp-306	43	8	that	that	SCONJ
gp-306	43	9	financially	financially	ADV
gp-306	43	10	successful	successful	ADJ
gp-306	43	11	companies	company	NOUN
gp-306	43	12	are	be	AUX
gp-306	43	13	more	more	ADV
gp-306	43	14	likely	likely	ADJ
gp-306	43	15	to	to	PART
gp-306	43	16	implement	implement	VERB
gp-306	43	17	environmentally	environmentally	ADV
gp-306	43	18	friendly	friendly	ADJ
gp-306	43	19	policies	policy	NOUN
gp-306	43	20	.	.	PUNCT
gp-306	44	1	the	the	PRON
gp-306	44	2	better	well	ADJ
gp-306	44	3	the	the	DET
gp-306	44	4	company	company	NOUN
gp-306	44	5	’s	’s	PART
gp-306	44	6	financial	financial	ADJ
gp-306	44	7	condition	condition	NOUN
gp-306	44	8	,	,	PUNCT
gp-306	44	9	the	the	PRON
gp-306	44	10	greater	great	ADJ
gp-306	44	11	the	the	DET
gp-306	44	12	chance	chance	NOUN
gp-306	44	13	to	to	PART
gp-306	44	14	protect	protect	VERB
gp-306	44	15	the	the	DET
gp-306	44	16	environment	environment	NOUN
gp-306	44	17	.	.	PUNCT
gp-306	45	1	almari	almari	PROPN
gp-306	45	2	&	&	CCONJ
gp-306	45	3	mardini	mardini	PROPN
gp-306	45	4	(	(	PUNCT
gp-306	45	5	2024	2024	NUM
gp-306	45	6	)	)	PUNCT
gp-306	45	7	state	state	NOUN
gp-306	45	8	that	that	SCONJ
gp-306	45	9	financial	financial	ADJ
gp-306	45	10	performance	performance	NOUN
gp-306	45	11	positively	positively	ADV
gp-306	45	12	affects	affect	VERB
gp-306	45	13	carbon	carbon	NOUN
gp-306	45	14	emission	emission	NOUN
gp-306	45	15	disclosure	disclosure	NOUN
gp-306	45	16	.	.	PUNCT
gp-306	46	1	manufacturing	manufacture	VERB
gp-306	46	2	companies	company	NOUN
gp-306	46	3	produce	produce	VERB
gp-306	46	4	carbon	carbon	NOUN
gp-306	46	5	emissions	emission	NOUN
gp-306	46	6	from	from	ADP
gp-306	46	7	hazardous	hazardous	ADJ
gp-306	46	8	and	and	CCONJ
gp-306	46	9	toxic	toxic	ADJ
gp-306	46	10	waste	waste	NOUN
gp-306	46	11	(	(	PUNCT
gp-306	46	12	b3	b3	PROPN
gp-306	46	13	)	)	PUNCT
gp-306	46	14	.	.	PUNCT
gp-306	47	1	furthermore	furthermore	ADV
gp-306	47	2	,	,	PUNCT
gp-306	47	3	manufacturing	manufacturing	NOUN
gp-306	47	4	companies	company	NOUN
gp-306	47	5	were	be	AUX
gp-306	47	6	the	the	DET
gp-306	47	7	largest	large	ADJ
gp-306	47	8	waste	waste	NOUN
gp-306	47	9	producers	producer	NOUN
gp-306	47	10	in	in	ADP
gp-306	47	11	2021	2021	NUM
gp-306	47	12	.	.	PUNCT
gp-306	48	1	the	the	DET
gp-306	48	2	novelty	novelty	NOUN
gp-306	48	3	of	of	ADP
gp-306	48	4	this	this	DET
gp-306	48	5	research	research	NOUN
gp-306	48	6	lies	lie	VERB
gp-306	48	7	in	in	ADP
gp-306	48	8	the	the	DET
gp-306	48	9	inclusion	inclusion	NOUN
gp-306	48	10	of	of	ADP
gp-306	48	11	financial	financial	ADJ
gp-306	48	12	performance	performance	NOUN
gp-306	48	13	as	as	ADP
gp-306	48	14	a	a	DET
gp-306	48	15	mediating	mediate	VERB
gp-306	48	16	variable	variable	NOUN
gp-306	48	17	because	because	SCONJ
gp-306	48	18	previous	previous	ADJ
gp-306	48	19	studies	study	NOUN
gp-306	48	20	generally	generally	ADV
gp-306	48	21	only	only	ADV
gp-306	48	22	analyzed	analyze	VERB
gp-306	48	23	the	the	DET
gp-306	48	24	effect	effect	NOUN
gp-306	48	25	of	of	ADP
gp-306	48	26	green	green	ADJ
gp-306	48	27	innovation	innovation	NOUN
gp-306	48	28	and	and	CCONJ
gp-306	48	29	environmental	environmental	ADJ
gp-306	48	30	management	management	NOUN
gp-306	48	31	accounting	account	VERB
gp-306	48	32	on	on	ADP
gp-306	48	33	carbon	carbon	NOUN
gp-306	48	34	emission	emission	NOUN
gp-306	48	35	disclosure	disclosure	NOUN
gp-306	48	36	without	without	ADP
gp-306	48	37	considering	consider	VERB
gp-306	48	38	financial	financial	ADJ
gp-306	48	39	performance	performance	NOUN
gp-306	48	40	as	as	ADP
gp-306	48	41	a	a	DET
gp-306	48	42	mediator	mediator	NOUN
gp-306	48	43	.	.	PUNCT
gp-306	49	1	in	in	ADP
gp-306	49	2	fact	fact	NOUN
gp-306	49	3	,	,	PUNCT
gp-306	49	4	financial	financial	ADJ
gp-306	49	5	performance	performance	NOUN
gp-306	49	6	is	be	AUX
gp-306	49	7	an	an	DET
gp-306	49	8	important	important	ADJ
gp-306	49	9	factor	factor	NOUN
gp-306	49	10	that	that	PRON
gp-306	49	11	drives	drive	VERB
gp-306	49	12	companies	company	NOUN
gp-306	49	13	to	to	PART
gp-306	49	14	disclose	disclose	VERB
gp-306	49	15	carbon	carbon	NOUN
gp-306	49	16	emissions	emission	NOUN
gp-306	49	17	,	,	PUNCT
gp-306	49	18	as	as	SCONJ
gp-306	49	19	high	high	ADJ
gp-306	49	20	financial	financial	ADJ
gp-306	49	21	performance	performance	NOUN
gp-306	49	22	encourages	encourage	VERB
gp-306	49	23	companies	company	NOUN
gp-306	49	24	to	to	PART
gp-306	49	25	improve	improve	VERB
gp-306	49	26	both	both	DET
gp-306	49	27	disclosure	disclosure	NOUN
gp-306	49	28	and	and	CCONJ
gp-306	49	29	carbon	carbon	NOUN
gp-306	49	30	emission	emission	NOUN
gp-306	49	31	performance	performance	NOUN
gp-306	49	32	in	in	ADP
gp-306	49	33	the	the	DET
gp-306	49	34	future	future	NOUN
gp-306	49	35	(	(	PUNCT
gp-306	49	36	al	al	PROPN
gp-306	49	37	-	-	PUNCT
gp-306	49	38	mari	mari	PROPN
gp-306	49	39	&	&	CCONJ
gp-306	49	40	mardini	mardini	PROPN
gp-306	49	41	,	,	PUNCT
gp-306	49	42	2024	2024	NUM
gp-306	49	43	)	)	PUNCT
gp-306	49	44	.	.	PUNCT
gp-306	50	1	the	the	DET
gp-306	50	2	hypotheses	hypothesis	NOUN
gp-306	50	3	used	use	VERB
gp-306	50	4	were	be	AUX
gp-306	50	5	:	:	PUNCT
gp-306	50	6	1	1	X
gp-306	50	7	)	)	PUNCT
gp-306	50	8	h1	h1	PROPN
gp-306	50	9	:	:	PUNCT
gp-306	50	10	green	green	ADJ
gp-306	50	11	innovation	innovation	NOUN
gp-306	50	12	has	have	VERB
gp-306	50	13	a	a	DET
gp-306	50	14	positive	positive	ADJ
gp-306	50	15	and	and	CCONJ
gp-306	50	16	significant	significant	ADJ
gp-306	50	17	effect	effect	NOUN
gp-306	50	18	on	on	ADP
gp-306	50	19	carbon	carbon	NOUN
gp-306	50	20	emission	emission	NOUN
gp-306	50	21	disclosure	disclosure	NOUN
gp-306	50	22	.	.	PUNCT
gp-306	51	1	american	american	ADJ
gp-306	51	2	journal	journal	PROPN
gp-306	51	3	of	of	ADP
gp-306	51	4	economic	economic	ADJ
gp-306	51	5	and	and	CCONJ
gp-306	51	6	management	management	NOUN
gp-306	51	7	business	business	NOUN
gp-306	51	8	vol	vol	NOUN
gp-306	51	9	.	.	PROPN
gp-306	52	1	4	4	NUM
gp-306	52	2	no	no	NOUN
gp-306	52	3	.	.	NOUN
gp-306	53	1	7	7	NUM
gp-306	53	2	july	july	PROPN
gp-306	53	3	2025	2025	NUM
gp-306	53	4	1053	1053	NUM
gp-306	53	5	2	2	NUM
gp-306	53	6	)	)	PUNCT
gp-306	53	7	h2	h2	NOUN
gp-306	53	8	:	:	PUNCT
gp-306	54	1	environmental	environmental	ADJ
gp-306	54	2	management	management	NOUN
gp-306	54	3	accounting	accounting	NOUN
gp-306	54	4	has	have	VERB
gp-306	54	5	a	a	DET
gp-306	54	6	positive	positive	ADJ
gp-306	54	7	and	and	CCONJ
gp-306	54	8	significant	significant	ADJ
gp-306	54	9	effect	effect	NOUN
gp-306	54	10	on	on	ADP
gp-306	54	11	carbon	carbon	NOUN
gp-306	54	12	emission	emission	NOUN
gp-306	54	13	disclosure	disclosure	NOUN
gp-306	54	14	.	.	PUNCT
gp-306	55	1	3	3	X
gp-306	55	2	)	)	PUNCT
gp-306	55	3	h3	h3	NOUN
gp-306	55	4	:	:	PUNCT
gp-306	55	5	financial	financial	ADJ
gp-306	55	6	performance	performance	NOUN
gp-306	55	7	has	have	VERB
gp-306	55	8	a	a	DET
gp-306	55	9	positive	positive	ADJ
gp-306	55	10	and	and	CCONJ
gp-306	55	11	significant	significant	ADJ
gp-306	55	12	effect	effect	NOUN
gp-306	55	13	on	on	ADP
gp-306	55	14	carbon	carbon	NOUN
gp-306	55	15	emission	emission	NOUN
gp-306	55	16	disclosure	disclosure	NOUN
gp-306	55	17	.	.	PUNCT
gp-306	56	1	4	4	X
gp-306	56	2	)	)	PUNCT
gp-306	56	3	h4	h4	NOUN
gp-306	56	4	:	:	PUNCT
gp-306	56	5	green	green	ADJ
gp-306	56	6	innovation	innovation	NOUN
gp-306	56	7	has	have	VERB
gp-306	56	8	a	a	DET
gp-306	56	9	positive	positive	ADJ
gp-306	56	10	and	and	CCONJ
gp-306	56	11	significant	significant	ADJ
gp-306	56	12	effect	effect	NOUN
gp-306	56	13	on	on	ADP
gp-306	56	14	financial	financial	ADJ
gp-306	56	15	performance	performance	NOUN
gp-306	56	16	.	.	PUNCT
gp-306	57	1	5	5	NUM
gp-306	57	2	)	)	PUNCT
gp-306	57	3	h5	h5	NOUN
gp-306	57	4	:	:	PUNCT
gp-306	57	5	environmental	environmental	ADJ
gp-306	57	6	management	management	NOUN
gp-306	57	7	accounting	accounting	NOUN
gp-306	57	8	has	have	VERB
gp-306	57	9	a	a	DET
gp-306	57	10	positive	positive	ADJ
gp-306	57	11	and	and	CCONJ
gp-306	57	12	significant	significant	ADJ
gp-306	57	13	effect	effect	NOUN
gp-306	57	14	on	on	ADP
gp-306	57	15	financial	financial	ADJ
gp-306	57	16	performance	performance	NOUN
gp-306	57	17	.	.	PUNCT
gp-306	58	1	6	6	NUM
gp-306	58	2	)	)	PUNCT
gp-306	58	3	h6	h6	NOUN
gp-306	58	4	:	:	PUNCT
gp-306	58	5	green	green	ADJ
gp-306	58	6	innovation	innovation	NOUN
gp-306	58	7	has	have	VERB
gp-306	58	8	a	a	DET
gp-306	58	9	positive	positive	ADJ
gp-306	58	10	and	and	CCONJ
gp-306	58	11	significant	significant	ADJ
gp-306	58	12	effect	effect	NOUN
gp-306	58	13	on	on	ADP
gp-306	58	14	carbon	carbon	NOUN
gp-306	58	15	emission	emission	NOUN
gp-306	58	16	disclosure	disclosure	NOUN
gp-306	58	17	through	through	ADP
gp-306	58	18	financial	financial	ADJ
gp-306	58	19	performance	performance	NOUN
gp-306	58	20	.	.	PUNCT
gp-306	59	1	7	7	X
gp-306	59	2	)	)	PUNCT
gp-306	59	3	h7	h7	NOUN
gp-306	59	4	:	:	PUNCT
gp-306	59	5	environmental	environmental	ADJ
gp-306	59	6	management	management	NOUN
gp-306	59	7	accounting	accounting	NOUN
gp-306	59	8	has	have	VERB
gp-306	59	9	a	a	DET
gp-306	59	10	positive	positive	ADJ
gp-306	59	11	and	and	CCONJ
gp-306	59	12	significant	significant	ADJ
gp-306	59	13	effect	effect	NOUN
gp-306	59	14	on	on	ADP
gp-306	59	15	carbon	carbon	NOUN
gp-306	59	16	emission	emission	NOUN
gp-306	59	17	disclosure	disclosure	NOUN
gp-306	59	18	through	through	ADP
gp-306	59	19	financial	financial	ADJ
gp-306	59	20	performance	performance	NOUN
gp-306	59	21	.	.	PUNCT
gp-306	60	1	carbon	carbon	NOUN
gp-306	60	2	emission	emission	NOUN
gp-306	60	3	disclosure	disclosure	NOUN
gp-306	60	4	(	(	PUNCT
gp-306	60	5	y2	y2	NOUN
gp-306	60	6	)	)	PUNCT
gp-306	60	7	green	green	ADJ
gp-306	60	8	innovation	innovation	NOUN
gp-306	60	9	(	(	PUNCT
gp-306	60	10	x1	x1	ADJ
gp-306	60	11	)	)	PUNCT
gp-306	60	12	environmental	environmental	ADJ
gp-306	60	13	management	management	NOUN
gp-306	60	14	accounting	accounting	NOUN
gp-306	60	15	(	(	PUNCT
gp-306	60	16	ema	ema	PROPN
gp-306	60	17	)	)	PUNCT
gp-306	60	18	(	(	PUNCT
gp-306	60	19	x2	x2	X
gp-306	60	20	)	)	PUNCT
gp-306	60	21	financial	financial	ADJ
gp-306	60	22	performance	performance	NOUN
gp-306	60	23	(	(	PUNCT
gp-306	60	24	y1	y1	INTJ
gp-306	60	25	)	)	PUNCT
gp-306	60	26	h1	h1	PROPN
gp-306	60	27	h2	h2	PROPN
gp-306	60	28	h3	h3	PROPN
gp-306	60	29	h4	h4	PROPN
gp-306	60	30	h5	h5	PROPN
gp-306	60	31	h6	h6	PROPN
gp-306	60	32	h7	h7	PROPN
gp-306	60	33	figure	figure	VERB
gp-306	60	34	1	1	NUM
gp-306	60	35	.	.	PUNCT
gp-306	61	1	hypotheses	hypothese	VERB
gp-306	61	2	research	research	NOUN
gp-306	61	3	methods	method	NOUN
gp-306	61	4	the	the	DET
gp-306	61	5	method	method	NOUN
gp-306	61	6	used	use	VERB
gp-306	61	7	in	in	ADP
gp-306	61	8	this	this	DET
gp-306	61	9	study	study	NOUN
gp-306	61	10	was	be	AUX
gp-306	61	11	quantitative	quantitative	ADJ
gp-306	61	12	,	,	PUNCT
gp-306	61	13	with	with	ADP
gp-306	61	14	an	an	DET
gp-306	61	15	explanatory	explanatory	ADJ
gp-306	61	16	research	research	NOUN
gp-306	61	17	design	design	NOUN
gp-306	61	18	.	.	PUNCT
gp-306	62	1	data	datum	NOUN
gp-306	62	2	were	be	AUX
gp-306	62	3	collected	collect	VERB
gp-306	62	4	from	from	ADP
gp-306	62	5	the	the	DET
gp-306	62	6	sustainability	sustainability	NOUN
gp-306	62	7	reports	report	NOUN
gp-306	62	8	and	and	CCONJ
gp-306	62	9	annual	annual	ADJ
gp-306	62	10	reports	report	NOUN
gp-306	62	11	of	of	ADP
gp-306	62	12	manufacturing	manufacturing	NOUN
gp-306	62	13	companies	company	NOUN
gp-306	62	14	listed	list	VERB
gp-306	62	15	on	on	ADP
gp-306	62	16	the	the	DET
gp-306	62	17	indonesia	indonesia	PROPN
gp-306	62	18	stock	stock	PROPN
gp-306	62	19	exchange	exchange	PROPN
gp-306	62	20	for	for	ADP
gp-306	62	21	the	the	DET
gp-306	62	22	years	year	NOUN
gp-306	62	23	2019–2023	2019–2023	NUM
gp-306	62	24	.	.	PUNCT
gp-306	63	1	the	the	DET
gp-306	63	2	data	datum	NOUN
gp-306	63	3	were	be	AUX
gp-306	63	4	analyzed	analyze	VERB
gp-306	63	5	using	use	VERB
gp-306	63	6	panel	panel	NOUN
gp-306	63	7	data	datum	NOUN
gp-306	63	8	regression	regression	NOUN
gp-306	63	9	with	with	ADP
gp-306	63	10	eviews	eviews	PROPN
gp-306	63	11	(	(	PUNCT
gp-306	63	12	econometric	econometric	ADJ
gp-306	63	13	views	view	NOUN
gp-306	63	14	)	)	PUNCT
gp-306	63	15	software	software	NOUN
gp-306	63	16	version	version	NOUN
gp-306	63	17	13	13	NUM
gp-306	63	18	.	.	PUNCT
gp-306	63	19	ismanto	ismanto	NOUN
gp-306	63	20	and	and	CCONJ
gp-306	63	21	pebruary	pebruary	ADJ
gp-306	63	22	(	(	PUNCT
gp-306	63	23	2021	2021	NUM
gp-306	63	24	)	)	PUNCT
gp-306	63	25	identified	identify	VERB
gp-306	63	26	common	common	ADJ
gp-306	63	27	effect	effect	NOUN
gp-306	63	28	,	,	PUNCT
gp-306	63	29	fixed	fixed	ADJ
gp-306	63	30	effect	effect	NOUN
gp-306	63	31	,	,	PUNCT
gp-306	63	32	and	and	CCONJ
gp-306	63	33	random	random	ADJ
gp-306	63	34	effect	effect	NOUN
gp-306	63	35	models	model	NOUN
gp-306	63	36	as	as	ADP
gp-306	63	37	suitable	suitable	ADJ
gp-306	63	38	for	for	ADP
gp-306	63	39	estimating	estimate	VERB
gp-306	63	40	panel	panel	NOUN
gp-306	63	41	data	datum	NOUN
gp-306	63	42	parameters	parameter	NOUN
gp-306	63	43	.	.	PUNCT
gp-306	64	1	because	because	SCONJ
gp-306	64	2	this	this	DET
gp-306	64	3	study	study	NOUN
gp-306	64	4	involved	involve	VERB
gp-306	64	5	a	a	DET
gp-306	64	6	mediating	mediate	VERB
gp-306	64	7	variable	variable	NOUN
gp-306	64	8	,	,	PUNCT
gp-306	64	9	a	a	DET
gp-306	64	10	sobel	sobel	NOUN
gp-306	64	11	test	test	NOUN
gp-306	64	12	was	be	AUX
gp-306	64	13	conducted	conduct	VERB
gp-306	64	14	to	to	PART
gp-306	64	15	analyze	analyze	VERB
gp-306	64	16	the	the	DET
gp-306	64	17	indirect	indirect	ADJ
gp-306	64	18	effects	effect	NOUN
gp-306	64	19	of	of	ADP
gp-306	64	20	the	the	DET
gp-306	64	21	independent	independent	ADJ
gp-306	64	22	variables	variable	NOUN
gp-306	64	23	on	on	ADP
gp-306	64	24	the	the	DET
gp-306	64	25	dependent	dependent	ADJ
gp-306	64	26	variable	variable	NOUN
gp-306	64	27	.	.	PUNCT
gp-306	65	1	carbon	carbon	NOUN
gp-306	65	2	emission	emission	NOUN
gp-306	65	3	disclosure	disclosure	NOUN
gp-306	65	4	was	be	AUX
gp-306	65	5	measured	measure	VERB
gp-306	65	6	using	use	VERB
gp-306	65	7	the	the	DET
gp-306	65	8	disclosure	disclosure	NOUN
gp-306	65	9	index	index	NOUN
gp-306	65	10	developed	develop	VERB
gp-306	65	11	by	by	ADP
gp-306	65	12	choi	choi	PROPN
gp-306	65	13	et	et	PROPN
gp-306	65	14	al	al	PROPN
gp-306	65	15	.	.	PROPN
gp-306	66	1	(	(	PUNCT
gp-306	66	2	2013	2013	NUM
gp-306	66	3	)	)	PUNCT
gp-306	66	4	,	,	PUNCT
gp-306	66	5	which	which	PRON
gp-306	66	6	includes	include	VERB
gp-306	66	7	categories	category	NOUN
gp-306	66	8	such	such	ADJ
gp-306	66	9	as	as	ADP
gp-306	66	10	climate	climate	NOUN
gp-306	66	11	change	change	NOUN
gp-306	66	12	,	,	PUNCT
gp-306	66	13	greenhouse	greenhouse	NOUN
gp-306	66	14	gas	gas	NOUN
gp-306	66	15	emissions	emission	NOUN
gp-306	66	16	,	,	PUNCT
gp-306	66	17	energy	energy	NOUN
gp-306	66	18	consumption	consumption	NOUN
gp-306	66	19	,	,	PUNCT
gp-306	66	20	reduction	reduction	NOUN
gp-306	66	21	of	of	ADP
gp-306	66	22	greenhouse	greenhouse	NOUN
gp-306	66	23	gases	gas	NOUN
gp-306	66	24	and	and	CCONJ
gp-306	66	25	related	related	ADJ
gp-306	66	26	costs	cost	NOUN
gp-306	66	27	,	,	PUNCT
gp-306	66	28	and	and	CCONJ
gp-306	66	29	carbon	carbon	NOUN
gp-306	66	30	emission	emission	NOUN
gp-306	66	31	accountability	accountability	NOUN
gp-306	66	32	.	.	PUNCT
gp-306	67	1	each	each	DET
gp-306	67	2	disclosed	disclose	VERB
gp-306	67	3	item	item	NOUN
gp-306	67	4	was	be	AUX
gp-306	67	5	assigned	assign	VERB
gp-306	67	6	a	a	DET
gp-306	67	7	score	score	NOUN
gp-306	67	8	of	of	ADP
gp-306	67	9	1	1	NUM
gp-306	67	10	,	,	PUNCT
gp-306	67	11	and	and	CCONJ
gp-306	67	12	nondisclosed	nondisclose	VERB
gp-306	67	13	items	item	NOUN
gp-306	67	14	a	a	DET
gp-306	67	15	score	score	NOUN
gp-306	67	16	of	of	ADP
gp-306	67	17	0	0	NUM
gp-306	67	18	.	.	PUNCT
gp-306	68	1	financial	financial	ADJ
gp-306	68	2	performance	performance	NOUN
gp-306	68	3	was	be	AUX
gp-306	68	4	measured	measure	VERB
gp-306	68	5	using	use	VERB
gp-306	68	6	return	return	NOUN
gp-306	68	7	on	on	ADP
gp-306	68	8	assets	asset	NOUN
gp-306	68	9	(	(	PUNCT
gp-306	68	10	roa	roa	NOUN
gp-306	68	11	)	)	PUNCT
gp-306	68	12	,	,	PUNCT
gp-306	68	13	based	base	VERB
gp-306	68	14	on	on	ADP
gp-306	68	15	the	the	DET
gp-306	68	16	financial	financial	ADJ
gp-306	68	17	statements	statement	NOUN
gp-306	68	18	of	of	ADP
gp-306	68	19	the	the	DET
gp-306	68	20	manufacturing	manufacture	VERB
gp-306	68	21	companies	company	NOUN
gp-306	68	22	.	.	PUNCT
gp-306	69	1	according	accord	VERB
gp-306	69	2	to	to	ADP
gp-306	69	3	winarno	winarno	NOUN
gp-306	69	4	(	(	PUNCT
gp-306	69	5	2019	2019	NUM
gp-306	69	6	)	)	PUNCT
gp-306	69	7	,	,	PUNCT
gp-306	69	8	roa	roa	PROPN
gp-306	69	9	is	be	AUX
gp-306	69	10	an	an	DET
gp-306	69	11	appropriate	appropriate	ADJ
gp-306	69	12	indicator	indicator	NOUN
gp-306	69	13	of	of	ADP
gp-306	69	14	financial	financial	ADJ
gp-306	69	15	performance	performance	NOUN
gp-306	69	16	.	.	PUNCT
gp-306	70	1	a	a	DET
gp-306	70	2	company	company	NOUN
gp-306	70	3	with	with	ADP
gp-306	70	4	an	an	DET
gp-306	70	5	roa	roa	NOUN
gp-306	70	6	above	above	ADP
gp-306	70	7	the	the	DET
gp-306	70	8	industry	industry	NOUN
gp-306	70	9	average	average	NOUN
gp-306	70	10	(	(	PUNCT
gp-306	70	11	>	>	SYM
gp-306	70	12	5	5	NUM
gp-306	70	13	%	%	NOUN
gp-306	70	14	)	)	PUNCT
gp-306	70	15	is	be	AUX
gp-306	70	16	considered	consider	VERB
gp-306	70	17	good	good	ADJ
gp-306	70	18	,	,	PUNCT
gp-306	70	19	while	while	SCONJ
gp-306	70	20	an	an	DET
gp-306	70	21	roa	roa	NOUN
gp-306	70	22	greater	great	ADJ
gp-306	70	23	than	than	ADP
gp-306	70	24	20	20	NUM
gp-306	70	25	%	%	NOUN
gp-306	70	26	is	be	AUX
gp-306	70	27	regarded	regard	VERB
gp-306	70	28	as	as	ADP
gp-306	70	29	excellent	excellent	ADJ
gp-306	70	30	(	(	PUNCT
gp-306	70	31	birken	birken	NOUN
gp-306	70	32	,	,	PUNCT
gp-306	70	33	2021	2021	NUM
gp-306	70	34	)	)	PUNCT
gp-306	70	35	.	.	PUNCT
gp-306	71	1	american	american	PROPN
gp-306	71	2	journal	journal	PROPN
gp-306	71	3	of	of	ADP
gp-306	71	4	economic	economic	ADJ
gp-306	71	5	and	and	CCONJ
gp-306	71	6	management	management	NOUN
gp-306	71	7	business	business	NOUN
gp-306	71	8	vol	vol	NOUN
gp-306	71	9	.	.	PROPN
gp-306	72	1	4	4	NUM
gp-306	72	2	no	no	NOUN
gp-306	72	3	.	.	NOUN
gp-306	73	1	7	7	NUM
gp-306	73	2	july	july	PROPN
gp-306	73	3	2025	2025	NUM
gp-306	73	4	1054	1054	NUM
gp-306	73	5	result	result	NOUN
gp-306	73	6	and	and	CCONJ
gp-306	73	7	discussion	discussion	NOUN
gp-306	73	8	descriptive	descriptive	ADJ
gp-306	73	9	statistics	statistic	NOUN
gp-306	73	10	table	table	NOUN
gp-306	73	11	1	1	NUM
gp-306	73	12	.	.	PUNCT
gp-306	74	1	descriptive	descriptive	ADJ
gp-306	74	2	statistics	statistic	NOUN
gp-306	74	3	description	description	NOUN
gp-306	74	4	green	green	ADJ
gp-306	74	5	innovation	innovation	NOUN
gp-306	74	6	(	(	PUNCT
gp-306	74	7	x1	x1	ADJ
gp-306	74	8	)	)	PUNCT
gp-306	74	9	environmental	environmental	ADJ
gp-306	74	10	management	management	NOUN
gp-306	74	11	accounting	accounting	NOUN
gp-306	74	12	(	(	PUNCT
gp-306	74	13	x2	x2	ADJ
gp-306	74	14	)	)	PUNCT
gp-306	74	15	financial	financial	ADJ
gp-306	74	16	performance	performance	NOUN
gp-306	74	17	(	(	PUNCT
gp-306	74	18	y1	y1	NOUN
gp-306	74	19	)	)	PUNCT
gp-306	74	20	carbon	carbon	NOUN
gp-306	74	21	emission	emission	NOUN
gp-306	74	22	disclosure	disclosure	NOUN
gp-306	74	23	(	(	PUNCT
gp-306	74	24	y2	y2	PROPN
gp-306	74	25	)	)	PUNCT
gp-306	74	26	mean	mean	VERB
gp-306	74	27	0.266936	0.266936	NUM
gp-306	74	28	3.426127	3.426127	NUM
gp-306	74	29	-2.836631	-2.836631	NOUN
gp-306	75	1	0.318497	0.318497	NUM
gp-306	75	2	median	median	NOUN
gp-306	75	3	0.250000	0.250000	NUM
gp-306	75	4	2.370000	2.370000	NUM
gp-306	75	5	-2.813411	-2.813411	NOUN
gp-306	75	6	0.330000	0.330000	NUM
gp-306	75	7	maximum	maximum	NOUN
gp-306	75	8	0.630000	0.630000	NUM
gp-306	75	9	20.74000	20.74000	NUM
gp-306	75	10	-0.051293	-0.051293	NOUN
gp-306	75	11	0.940000	0.940000	NUM
gp-306	75	12	minimum	minimum	NOUN
gp-306	75	13	0.060000	0.060000	NUM
gp-306	75	14	0.410000	0.410000	NUM
gp-306	75	15	-4.605170	-4.605170	NOUN
gp-306	75	16	0.060000	0.060000	NUM
gp-306	75	17	std	std	NOUN
gp-306	75	18	.	.	PUNCT
gp-306	75	19	dev	dev	PROPN
gp-306	75	20	.	.	PUNCT
gp-306	76	1	0.115035	0.115035	NUM
gp-306	76	2	3.648124	3.648124	NUM
gp-306	76	3	0.930926	0.930926	NUM
gp-306	76	4	0.191281	0.191281	NUM
gp-306	76	5	model	model	NOUN
gp-306	76	6	selection	selection	NOUN
gp-306	76	7	chow	chow	PROPN
gp-306	76	8	test	test	NOUN
gp-306	76	9	for	for	ADP
gp-306	76	10	equation	equation	NOUN
gp-306	76	11	i	i	PRON
gp-306	76	12	table	table	VERB
gp-306	76	13	2	2	NUM
gp-306	76	14	.	.	X
gp-306	76	15	chow	chow	PROPN
gp-306	76	16	test	test	NOUN
gp-306	76	17	for	for	ADP
gp-306	76	18	equation	equation	NOUN
gp-306	76	19	i	i	PRON
gp-306	76	20	description	description	VERB
gp-306	76	21	probability	probability	NOUN
gp-306	76	22	value	value	NOUN
gp-306	76	23	cross	cross	NOUN
gp-306	76	24	section	section	PROPN
gp-306	76	25	f	f	PROPN
gp-306	76	26	0,0000	0,0000	PRON
gp-306	76	27	cross	cross	NOUN
gp-306	76	28	section	section	PROPN
gp-306	76	29	chi	chi	PROPN
gp-306	76	30	square	square	PROPN
gp-306	76	31	0,0000	0,0000	NUM
gp-306	76	32	𝑌1	𝑌1	NOUN
gp-306	77	1	=	=	SYM
gp-306	77	2	𝛼	𝛼	X
gp-306	77	3	+	+	NOUN
gp-306	77	4	𝛽1𝜒1	𝛽1𝜒1	VERB
gp-306	77	5	+	+	CCONJ
gp-306	77	6	𝛽2𝜒2	𝛽2𝜒2	ADP
gp-306	77	7	description	description	NOUN
gp-306	77	8	:	:	PUNCT
gp-306	77	9	y1	y1	X
gp-306	77	10	:	:	PUNCT
gp-306	77	11	financial	financial	ADJ
gp-306	77	12	performance	performance	NOUN
gp-306	77	13	x1	x1	NOUN
gp-306	77	14	:	:	PUNCT
gp-306	78	1	green	green	ADJ
gp-306	78	2	innovation	innovation	NOUN
gp-306	78	3	x2	x2	PROPN
gp-306	78	4	:	:	PUNCT
gp-306	78	5	environmental	environmental	ADJ
gp-306	78	6	management	management	NOUN
gp-306	78	7	accounting	accounting	PROPN
gp-306	78	8	chow	chow	PROPN
gp-306	78	9	test	test	NOUN
gp-306	78	10	for	for	ADP
gp-306	78	11	equation	equation	NOUN
gp-306	78	12	ii	ii	NOUN
gp-306	78	13	table	table	NOUN
gp-306	78	14	3	3	NUM
gp-306	78	15	.	.	X
gp-306	78	16	chow	chow	PROPN
gp-306	78	17	test	test	NOUN
gp-306	78	18	for	for	ADP
gp-306	78	19	equation	equation	NOUN
gp-306	78	20	ii	ii	PROPN
gp-306	78	21	description	description	NOUN
gp-306	78	22	probability	probability	NOUN
gp-306	78	23	value	value	NOUN
gp-306	78	24	cross	cross	NOUN
gp-306	78	25	section	section	PROPN
gp-306	78	26	f	f	PROPN
gp-306	78	27	0,0000	0,0000	PRON
gp-306	78	28	cross	cross	NOUN
gp-306	78	29	section	section	PROPN
gp-306	78	30	chi	chi	PROPN
gp-306	78	31	square	square	PROPN
gp-306	78	32	0,0000	0,0000	NUM
gp-306	78	33	𝑌2	𝑌2	NOUN
gp-306	78	34	=	=	SYM
gp-306	78	35	𝛼	𝛼	PROPN
gp-306	78	36	+	+	NOUN
gp-306	78	37	𝛽1𝜒1	𝛽1𝜒1	VERB
gp-306	78	38	+	+	CCONJ
gp-306	78	39	𝛽2𝜒2	𝛽2𝜒2	ADP
gp-306	78	40	+	+	NUM
gp-306	78	41	𝛽3	𝛽3	NOUN
gp-306	78	42	𝑌1	𝑌1	NOUN
gp-306	78	43	+	+	CCONJ
gp-306	78	44	𝜀	𝜀	X
gp-306	78	45	description	description	NOUN
gp-306	78	46	:	:	PUNCT
gp-306	78	47	y1	y1	X
gp-306	78	48	:	:	PUNCT
gp-306	78	49	financial	financial	ADJ
gp-306	78	50	performance	performance	NOUN
gp-306	78	51	y2	y2	NOUN
gp-306	78	52	:	:	PUNCT
gp-306	78	53	carbon	carbon	NOUN
gp-306	78	54	emission	emission	NOUN
gp-306	78	55	disclosure	disclosure	NOUN
gp-306	78	56	x1	x1	NOUN
gp-306	78	57	:	:	PUNCT
gp-306	78	58	green	green	ADJ
gp-306	78	59	innovation	innovation	NOUN
gp-306	78	60	x2	x2	PROPN
gp-306	78	61	:	:	PUNCT
gp-306	78	62	environmental	environmental	ADJ
gp-306	78	63	management	management	NOUN
gp-306	78	64	accounting	accounting	PROPN
gp-306	78	65	hausman	hausman	PROPN
gp-306	78	66	test	test	NOUN
gp-306	78	67	for	for	ADP
gp-306	78	68	equation	equation	NOUN
gp-306	78	69	i	i	PRON
gp-306	78	70	table	table	VERB
gp-306	78	71	4	4	NUM
gp-306	78	72	.	.	PUNCT
gp-306	78	73	hausman	hausman	PROPN
gp-306	78	74	test	test	NOUN
gp-306	78	75	for	for	ADP
gp-306	78	76	equation	equation	NOUN
gp-306	78	77	i	i	PRON
gp-306	78	78	description	description	VERB
gp-306	78	79	probability	probability	NOUN
gp-306	78	80	value	value	NOUN
gp-306	78	81	cross	cross	NOUN
gp-306	78	82	section	section	PROPN
gp-306	78	83	random	random	ADJ
gp-306	78	84	0,1778	0,1778	PROPN
gp-306	79	1	𝑌1	𝑌1	NOUN
gp-306	79	2	=	=	SYM
gp-306	79	3	𝛼	𝛼	X
gp-306	79	4	+	+	NOUN
gp-306	79	5	𝛽1𝜒1	𝛽1𝜒1	VERB
gp-306	79	6	+	+	CCONJ
gp-306	79	7	𝛽2𝜒2	𝛽2𝜒2	ADP
gp-306	79	8	description	description	NOUN
gp-306	79	9	:	:	PUNCT
gp-306	79	10	y1	y1	X
gp-306	79	11	:	:	PUNCT
gp-306	79	12	financial	financial	ADJ
gp-306	79	13	performance	performance	NOUN
gp-306	80	1	x1	x1	NOUN
gp-306	80	2	:	:	PUNCT
gp-306	80	3	green	green	ADJ
gp-306	80	4	innovation	innovation	NOUN
gp-306	81	1	x2	x2	PROPN
gp-306	81	2	:	:	PUNCT
gp-306	81	3	environmental	environmental	ADJ
gp-306	81	4	management	management	NOUN
gp-306	81	5	accounting	accounting	PROPN
gp-306	81	6	hausman	hausman	PROPN
gp-306	81	7	test	test	NOUN
gp-306	81	8	for	for	ADP
gp-306	81	9	equation	equation	NOUN
gp-306	81	10	ii	ii	NOUN
gp-306	81	11	table	table	NOUN
gp-306	81	12	5	5	NUM
gp-306	81	13	.	.	PUNCT
gp-306	81	14	hausman	hausman	PROPN
gp-306	81	15	test	test	NOUN
gp-306	81	16	for	for	ADP
gp-306	81	17	equation	equation	NOUN
gp-306	81	18	ii	ii	PROPN
gp-306	81	19	description	description	NOUN
gp-306	81	20	probability	probability	NOUN
gp-306	81	21	value	value	NOUN
gp-306	81	22	cross	cross	NOUN
gp-306	81	23	section	section	PROPN
gp-306	81	24	f	f	PROPN
gp-306	81	25	0,0069	0,0069	PROPN
gp-306	81	26	american	american	PROPN
gp-306	81	27	journal	journal	PROPN
gp-306	81	28	of	of	ADP
gp-306	81	29	economic	economic	ADJ
gp-306	81	30	and	and	CCONJ
gp-306	81	31	management	management	NOUN
gp-306	81	32	business	business	NOUN
gp-306	81	33	vol	vol	NOUN
gp-306	81	34	.	.	PROPN
gp-306	81	35	4	4	NUM
gp-306	81	36	no	no	NOUN
gp-306	81	37	.	.	NOUN
gp-306	82	1	7	7	NUM
gp-306	82	2	july	july	NOUN
gp-306	82	3	2025	2025	NUM
gp-306	82	4	1055	1055	NUM
gp-306	82	5	𝑌2	𝑌2	NOUN
gp-306	82	6	=	=	SYM
gp-306	82	7	𝛼	𝛼	PROPN
gp-306	82	8	+	+	NOUN
gp-306	82	9	𝛽1𝜒1	𝛽1𝜒1	VERB
gp-306	82	10	+	+	CCONJ
gp-306	82	11	𝛽2𝜒2	𝛽2𝜒2	ADP
gp-306	82	12	+	+	NUM
gp-306	82	13	𝛽3	𝛽3	NOUN
gp-306	82	14	𝑌1	𝑌1	NOUN
gp-306	82	15	+	+	CCONJ
gp-306	82	16	𝜀	𝜀	X
gp-306	82	17	description	description	NOUN
gp-306	82	18	:	:	PUNCT
gp-306	82	19	y1	y1	X
gp-306	82	20	:	:	PUNCT
gp-306	82	21	financial	financial	ADJ
gp-306	82	22	performance	performance	NOUN
gp-306	82	23	y2	y2	NOUN
gp-306	82	24	:	:	PUNCT
gp-306	82	25	carbon	carbon	NOUN
gp-306	82	26	emission	emission	NOUN
gp-306	82	27	disclosure	disclosure	NOUN
gp-306	82	28	x1	x1	NOUN
gp-306	82	29	:	:	PUNCT
gp-306	82	30	green	green	ADJ
gp-306	82	31	innovation	innovation	NOUN
gp-306	82	32	x2	x2	PROPN
gp-306	82	33	:	:	PUNCT
gp-306	82	34	environmental	environmental	ADJ
gp-306	82	35	management	management	NOUN
gp-306	82	36	accounting	accounting	NOUN
gp-306	82	37	based	base	VERB
gp-306	82	38	on	on	ADP
gp-306	82	39	the	the	DET
gp-306	82	40	chow	chow	PROPN
gp-306	82	41	test	test	NOUN
gp-306	82	42	and	and	CCONJ
gp-306	82	43	hausman	hausman	PROPN
gp-306	82	44	test	test	NOUN
gp-306	82	45	conducted	conduct	VERB
gp-306	82	46	on	on	ADP
gp-306	82	47	equations	equation	NOUN
gp-306	82	48	i	i	PRON
gp-306	82	49	and	and	CCONJ
gp-306	82	50	ii	ii	PROPN
gp-306	83	1	,	,	PUNCT
gp-306	83	2	it	it	PRON
gp-306	83	3	can	can	AUX
gp-306	83	4	be	be	AUX
gp-306	83	5	concluded	conclude	VERB
gp-306	83	6	that	that	SCONJ
gp-306	83	7	for	for	ADP
gp-306	83	8	equation	equation	NOUN
gp-306	83	9	i	i	PRON
gp-306	83	10	,	,	PUNCT
gp-306	83	11	the	the	DET
gp-306	83	12	appropriate	appropriate	ADJ
gp-306	83	13	model	model	NOUN
gp-306	83	14	to	to	PART
gp-306	83	15	use	use	VERB
gp-306	83	16	is	be	AUX
gp-306	83	17	the	the	DET
gp-306	83	18	random	random	ADJ
gp-306	83	19	effect	effect	NOUN
gp-306	83	20	model	model	NOUN
gp-306	83	21	.	.	PUNCT
gp-306	84	1	this	this	PRON
gp-306	84	2	is	be	AUX
gp-306	84	3	because	because	SCONJ
gp-306	84	4	the	the	DET
gp-306	84	5	random	random	ADJ
gp-306	84	6	nature	nature	NOUN
gp-306	84	7	of	of	ADP
gp-306	84	8	the	the	DET
gp-306	84	9	sample	sample	NOUN
gp-306	84	10	data	datum	NOUN
gp-306	84	11	is	be	AUX
gp-306	84	12	more	more	ADV
gp-306	84	13	dominant	dominant	ADJ
gp-306	84	14	than	than	ADP
gp-306	84	15	the	the	DET
gp-306	84	16	fixed	fix	VERB
gp-306	84	17	effects	effect	NOUN
gp-306	84	18	.	.	PUNCT
gp-306	85	1	meanwhile	meanwhile	ADV
gp-306	85	2	,	,	PUNCT
gp-306	85	3	for	for	ADP
gp-306	85	4	equation	equation	NOUN
gp-306	85	5	ii	ii	PROPN
gp-306	85	6	,	,	PUNCT
gp-306	85	7	the	the	DET
gp-306	85	8	results	result	NOUN
gp-306	85	9	indicate	indicate	VERB
gp-306	85	10	that	that	SCONJ
gp-306	85	11	the	the	DET
gp-306	85	12	fixed	fix	VERB
gp-306	85	13	effects	effect	NOUN
gp-306	85	14	are	be	AUX
gp-306	85	15	more	more	ADV
gp-306	85	16	dominant	dominant	ADJ
gp-306	85	17	than	than	ADP
gp-306	85	18	the	the	DET
gp-306	85	19	random	random	ADJ
gp-306	85	20	effects	effect	NOUN
gp-306	85	21	,	,	PUNCT
gp-306	85	22	making	make	VERB
gp-306	85	23	the	the	DET
gp-306	85	24	fixed	fix	VERB
gp-306	85	25	effect	effect	NOUN
gp-306	85	26	model	model	NOUN
gp-306	85	27	a	a	DET
gp-306	85	28	more	more	ADV
gp-306	85	29	suitable	suitable	ADJ
gp-306	85	30	choice	choice	NOUN
gp-306	85	31	.	.	PUNCT
gp-306	86	1	therefore	therefore	ADV
gp-306	86	2	,	,	PUNCT
gp-306	86	3	the	the	DET
gp-306	86	4	use	use	NOUN
gp-306	86	5	of	of	ADP
gp-306	86	6	the	the	DET
gp-306	86	7	selected	select	VERB
gp-306	86	8	models	model	NOUN
gp-306	86	9	is	be	AUX
gp-306	86	10	expected	expect	VERB
gp-306	86	11	to	to	PART
gp-306	86	12	produce	produce	VERB
gp-306	86	13	more	more	ADV
gp-306	86	14	accurate	accurate	ADJ
gp-306	86	15	and	and	CCONJ
gp-306	86	16	relevant	relevant	ADJ
gp-306	86	17	estimations	estimation	NOUN
gp-306	86	18	in	in	ADP
gp-306	86	19	analyzing	analyze	VERB
gp-306	86	20	the	the	DET
gp-306	86	21	relationships	relationship	NOUN
gp-306	86	22	among	among	ADP
gp-306	86	23	the	the	DET
gp-306	86	24	variables	variable	NOUN
gp-306	86	25	studied	study	VERB
gp-306	86	26	.	.	PUNCT
gp-306	87	1	hypothesis	hypothesis	NOUN
gp-306	87	2	testing	test	VERB
gp-306	87	3	t	t	PROPN
gp-306	87	4	-	-	PUNCT
gp-306	87	5	test	test	NOUN
gp-306	87	6	for	for	ADP
gp-306	87	7	equation	equation	NOUN
gp-306	87	8	i	i	PRON
gp-306	87	9	table	table	VERB
gp-306	87	10	6	6	NUM
gp-306	87	11	.	.	PUNCT
gp-306	87	12	t	t	NOUN
gp-306	87	13	-	-	PUNCT
gp-306	87	14	test	test	NOUN
gp-306	87	15	for	for	ADP
gp-306	87	16	equation	equation	NOUN
gp-306	87	17	i	i	PRON
gp-306	87	18	variable	variable	ADJ
gp-306	87	19	direction	direction	NOUN
gp-306	87	20	probability	probability	NOUN
gp-306	87	21	value	value	NOUN
gp-306	87	22	coefficient	coefficient	NOUN
gp-306	87	23	value	value	NOUN
gp-306	87	24	symbol	symbol	NOUN
gp-306	87	25	green	green	ADJ
gp-306	87	26	innovation	innovation	NOUN
gp-306	88	1	0,864272	0,864272	PROPN
gp-306	88	2	+	+	CCONJ
gp-306	88	3	0,1587	0,1587	ADJ
gp-306	88	4	environmental	environmental	ADJ
gp-306	88	5	management	management	NOUN
gp-306	88	6	accounting	account	VERB
gp-306	88	7	0,058315	0,058315	PROPN
gp-306	88	8	0,0390	0,0390	NUM
gp-306	88	9	𝑌1	𝑌1	NOUN
gp-306	89	1	=	=	SYM
gp-306	89	2	𝛼	𝛼	X
gp-306	89	3	+	+	NOUN
gp-306	89	4	𝛽1𝜒1	𝛽1𝜒1	VERB
gp-306	89	5	+	+	CCONJ
gp-306	89	6	𝛽2𝜒2	𝛽2𝜒2	ADP
gp-306	89	7	description	description	NOUN
gp-306	89	8	:	:	PUNCT
gp-306	89	9	y1	y1	X
gp-306	89	10	:	:	PUNCT
gp-306	89	11	financial	financial	ADJ
gp-306	89	12	performance	performance	NOUN
gp-306	89	13	x1	x1	NOUN
gp-306	89	14	:	:	PUNCT
gp-306	90	1	green	green	ADJ
gp-306	90	2	innovation	innovation	NOUN
gp-306	90	3	x2	x2	PROPN
gp-306	90	4	:	:	PUNCT
gp-306	90	5	environmental	environmental	ADJ
gp-306	90	6	management	management	NOUN
gp-306	90	7	accounting	account	VERB
gp-306	90	8	t	t	PROPN
gp-306	90	9	-	-	PUNCT
gp-306	90	10	test	test	NOUN
gp-306	90	11	for	for	ADP
gp-306	90	12	equation	equation	NOUN
gp-306	90	13	ii	ii	NOUN
gp-306	90	14	table	table	NOUN
gp-306	90	15	7	7	NUM
gp-306	90	16	.	.	PUNCT
gp-306	90	17	t	t	NOUN
gp-306	90	18	-	-	PUNCT
gp-306	90	19	test	test	NOUN
gp-306	90	20	for	for	ADP
gp-306	90	21	equation	equation	NOUN
gp-306	90	22	ii	ii	PROPN
gp-306	90	23	variable	variable	ADJ
gp-306	90	24	direction	direction	NOUN
gp-306	90	25	probability	probability	NOUN
gp-306	90	26	value	value	NOUN
gp-306	90	27	coefficient	coefficient	NOUN
gp-306	90	28	value	value	NOUN
gp-306	90	29	symbol	symbol	NOUN
gp-306	90	30	green	green	ADJ
gp-306	90	31	innovation	innovation	NOUN
gp-306	91	1	1,026034	1,026034	NUM
gp-306	91	2	+	+	CCONJ
gp-306	91	3	0,0000	0,0000	NUM
gp-306	91	4	environmental	environmental	ADJ
gp-306	91	5	management	management	NOUN
gp-306	91	6	accounting	accounting	NOUN
gp-306	91	7	0,024323	0,024323	NOUN
gp-306	91	8	0,0028	0,0028	NOUN
gp-306	91	9	financial	financial	ADJ
gp-306	91	10	performance	performance	NOUN
gp-306	91	11	0,023024	0,023024	NOUN
gp-306	91	12	+	+	CCONJ
gp-306	91	13	0,0994	0,0994	PRON
gp-306	91	14	𝑌2	𝑌2	NOUN
gp-306	91	15	=	=	SYM
gp-306	91	16	𝛼	𝛼	X
gp-306	91	17	+	+	NOUN
gp-306	91	18	𝛽1𝜒1	𝛽1𝜒1	VERB
gp-306	91	19	+	+	CCONJ
gp-306	91	20	𝛽2𝜒2	𝛽2𝜒2	ADP
gp-306	91	21	+	+	NUM
gp-306	91	22	𝛽3	𝛽3	NOUN
gp-306	91	23	𝑌1	𝑌1	NOUN
gp-306	91	24	+	+	CCONJ
gp-306	91	25	𝜀	𝜀	X
gp-306	91	26	description	description	NOUN
gp-306	91	27	:	:	PUNCT
gp-306	91	28	y1	y1	X
gp-306	91	29	:	:	PUNCT
gp-306	91	30	financial	financial	ADJ
gp-306	91	31	performance	performance	NOUN
gp-306	91	32	y2	y2	NOUN
gp-306	91	33	:	:	PUNCT
gp-306	91	34	carbon	carbon	NOUN
gp-306	91	35	emission	emission	NOUN
gp-306	91	36	disclosure	disclosure	NOUN
gp-306	91	37	x1	x1	NOUN
gp-306	91	38	:	:	PUNCT
gp-306	91	39	green	green	ADJ
gp-306	91	40	innovation	innovation	NOUN
gp-306	91	41	x2	x2	PROPN
gp-306	91	42	:	:	PUNCT
gp-306	91	43	environmental	environmental	ADJ
gp-306	91	44	management	management	PROPN
gp-306	91	45	accounting	accounting	PROPN
gp-306	91	46	sobel	sobel	PROPN
gp-306	91	47	test	test	PROPN
gp-306	91	48	green	green	PROPN
gp-306	91	49	innovation	innovation	NOUN
gp-306	91	50	(	(	PUNCT
gp-306	91	51	x1	x1	PROPN
gp-306	91	52	)	)	PUNCT
gp-306	91	53	on	on	ADP
gp-306	91	54	carbon	carbon	NOUN
gp-306	91	55	emission	emission	NOUN
gp-306	91	56	disclosure	disclosure	NOUN
gp-306	91	57	(	(	PUNCT
gp-306	91	58	y2	y2	NOUN
gp-306	91	59	)	)	PUNCT
gp-306	91	60	toward	toward	ADP
gp-306	91	61	financial	financial	ADJ
gp-306	91	62	performance	performance	NOUN
gp-306	91	63	(	(	PUNCT
gp-306	91	64	y1	y1	NOUN
gp-306	91	65	)	)	PUNCT
gp-306	91	66	𝑡	𝑡	PROPN
gp-306	91	67	=	=	VERB
gp-306	91	68	𝑎𝑏	𝑎𝑏	ADP
gp-306	91	69	√(𝑏2𝑆𝐸𝑎2	√(𝑏2𝑆𝐸𝑎2	NUM
gp-306	91	70	)	)	PUNCT
gp-306	92	1	+	+	CCONJ
gp-306	92	2	(	(	PUNCT
gp-306	92	3	𝑎2𝑆𝐸𝑏2	𝑎2𝑆𝐸𝑏2	NOUN
gp-306	92	4	)	)	PUNCT
gp-306	92	5	𝑡	𝑡	PROPN
gp-306	92	6	=	=	PUNCT
gp-306	92	7	0,86	0,86	PROPN
gp-306	93	1	𝑥	𝑥	PROPN
gp-306	93	2	0,02	0,02	NUM
gp-306	93	3	√(0,022	√(0,022	PROPN
gp-306	93	4	𝑥	𝑥	NOUN
gp-306	93	5	0,612	0,612	NUM
gp-306	93	6	)	)	PUNCT
gp-306	93	7	+	+	CCONJ
gp-306	93	8	(	(	PUNCT
gp-306	93	9	0,862	0,862	NUM
gp-306	93	10	𝑥	𝑥	DET
gp-306	93	11	0,012	0,012	NUM
gp-306	93	12	)	)	PUNCT
gp-306	93	13	american	american	ADJ
gp-306	93	14	journal	journal	PROPN
gp-306	93	15	of	of	ADP
gp-306	93	16	economic	economic	ADJ
gp-306	93	17	and	and	CCONJ
gp-306	93	18	management	management	NOUN
gp-306	93	19	business	business	NOUN
gp-306	93	20	vol	vol	NOUN
gp-306	93	21	.	.	PROPN
gp-306	94	1	4	4	NUM
gp-306	94	2	no	no	NOUN
gp-306	94	3	.	.	NOUN
gp-306	95	1	7	7	NUM
gp-306	95	2	july	july	PROPN
gp-306	95	3	2025	2025	NUM
gp-306	95	4	1056	1056	NUM
gp-306	95	5	𝑡	𝑡	X
gp-306	95	6	=	=	SYM
gp-306	95	7	0,02	0,02	NUM
gp-306	95	8	√(0,00	√(0,00	NUM
gp-306	95	9	𝑥	𝑥	PROPN
gp-306	95	10	0,37	0,37	NUM
gp-306	95	11	)	)	PUNCT
gp-306	96	1	+	+	CCONJ
gp-306	96	2	(	(	PUNCT
gp-306	96	3	0,74	0,74	NOUN
gp-306	96	4	𝑥	𝑥	DET
gp-306	96	5	0	0	NUM
gp-306	96	6	,	,	PUNCT
gp-306	96	7	00	00	NUM
gp-306	96	8	)	)	PUNCT
gp-306	96	9	𝑡	𝑡	PROPN
gp-306	96	10	=	=	SYM
gp-306	97	1	0,02	0,02	PROPN
gp-306	97	2	√0,00	√0,00	NOUN
gp-306	97	3	+	+	CCONJ
gp-306	97	4	0,00	0,00	PROPN
gp-306	97	5	𝑡	𝑡	PROPN
gp-306	97	6	=	=	SYM
gp-306	97	7	0,02	0,02	PROPN
gp-306	97	8	√0,00	√0,00	NUM
gp-306	97	9	𝑡	𝑡	X
gp-306	97	10	=	=	PROPN
gp-306	97	11	0,02	0,02	PROPN
gp-306	97	12	0,02	0,02	NUM
gp-306	97	13	=	=	SYM
gp-306	97	14	1,07	1,07	NUM
gp-306	97	15	the	the	DET
gp-306	97	16	results	result	NOUN
gp-306	97	17	of	of	ADP
gp-306	97	18	the	the	DET
gp-306	97	19	sobel	sobel	NOUN
gp-306	97	20	test	test	NOUN
gp-306	97	21	for	for	ADP
gp-306	97	22	the	the	DET
gp-306	97	23	first	first	ADJ
gp-306	97	24	path	path	NOUN
gp-306	97	25	coefficient	coefficient	NOUN
gp-306	97	26	show	show	VERB
gp-306	97	27	that	that	SCONJ
gp-306	97	28	the	the	DET
gp-306	97	29	t	t	PROPN
gp-306	97	30	-	-	PUNCT
gp-306	97	31	statistic	statistic	NOUN
gp-306	97	32	value	value	NOUN
gp-306	97	33	is	be	AUX
gp-306	97	34	1.07	1.07	NUM
gp-306	97	35	<	<	X
gp-306	97	36	1.97308	1.97308	NUM
gp-306	97	37	(	(	PUNCT
gp-306	97	38	t	t	NOUN
gp-306	97	39	-	-	PUNCT
gp-306	97	40	table	table	NOUN
gp-306	97	41	)	)	PUNCT
gp-306	97	42	,	,	PUNCT
gp-306	97	43	meaning	mean	VERB
gp-306	97	44	that	that	SCONJ
gp-306	97	45	the	the	DET
gp-306	97	46	variable	variable	ADJ
gp-306	97	47	green	green	ADJ
gp-306	97	48	innovation	innovation	NOUN
gp-306	97	49	on	on	ADP
gp-306	97	50	carbon	carbon	NOUN
gp-306	97	51	emission	emission	NOUN
gp-306	97	52	disclosure	disclosure	NOUN
gp-306	97	53	through	through	ADP
gp-306	97	54	financial	financial	ADJ
gp-306	97	55	performance	performance	NOUN
gp-306	97	56	has	have	VERB
gp-306	97	57	a	a	DET
gp-306	97	58	positive	positive	ADJ
gp-306	97	59	but	but	CCONJ
gp-306	97	60	not	not	PART
gp-306	97	61	significant	significant	ADJ
gp-306	97	62	effect	effect	NOUN
gp-306	97	63	.	.	PUNCT
gp-306	98	1	environmental	environmental	ADJ
gp-306	98	2	management	management	NOUN
gp-306	98	3	accounting	accounting	NOUN
gp-306	98	4	(	(	PUNCT
gp-306	98	5	x1	x1	PROPN
gp-306	98	6	)	)	PUNCT
gp-306	98	7	on	on	ADP
gp-306	98	8	carbon	carbon	NOUN
gp-306	98	9	emission	emission	NOUN
gp-306	98	10	disclosure	disclosure	NOUN
gp-306	98	11	(	(	PUNCT
gp-306	98	12	y2	y2	NOUN
gp-306	98	13	)	)	PUNCT
gp-306	98	14	toward	toward	ADP
gp-306	98	15	financial	financial	ADJ
gp-306	98	16	performance	performance	NOUN
gp-306	98	17	(	(	PUNCT
gp-306	98	18	y1	y1	NOUN
gp-306	98	19	)	)	PUNCT
gp-306	98	20	𝑡	𝑡	PROPN
gp-306	98	21	=	=	VERB
gp-306	98	22	𝑎𝑏	𝑎𝑏	ADP
gp-306	98	23	√(𝑏2𝑆𝐸𝑎2	√(𝑏2𝑆𝐸𝑎2	NUM
gp-306	98	24	)	)	PUNCT
gp-306	99	1	+	+	CCONJ
gp-306	99	2	(	(	PUNCT
gp-306	99	3	𝑎2𝑆𝐸𝑏2	𝑎2𝑆𝐸𝑏2	NOUN
gp-306	99	4	)	)	PUNCT
gp-306	99	5	𝑡	𝑡	PROPN
gp-306	99	6	=	=	NOUN
gp-306	99	7	−0,06	−0,06	PROPN
gp-306	99	8	𝑥	𝑥	PROPN
gp-306	99	9	0,02	0,02	NUM
gp-306	99	10	√(0,022	√(0,022	PROPN
gp-306	99	11	𝑥	𝑥	NOUN
gp-306	99	12	0,032	0,032	NUM
gp-306	99	13	)	)	PUNCT
gp-306	100	1	+	+	CCONJ
gp-306	100	2	(	(	PUNCT
gp-306	100	3	−0,062	−0,062	X
gp-306	100	4	𝑥	𝑥	ADP
gp-306	100	5	0,012	0,012	NUM
gp-306	100	6	)	)	PUNCT
gp-306	100	7	𝑡	𝑡	X
gp-306	100	8	=	=	NOUN
gp-306	100	9	0,00	0,00	X
gp-306	100	10	√(0,00	√(0,00	NUM
gp-306	100	11	𝑥	𝑥	X
gp-306	100	12	0,00	0,00	PROPN
gp-306	100	13	)	)	PUNCT
gp-306	101	1	+	+	CCONJ
gp-306	101	2	(	(	PUNCT
gp-306	101	3	0,00	0,00	X
gp-306	101	4	𝑥	𝑥	PROPN
gp-306	101	5	0	0	NUM
gp-306	101	6	,	,	PUNCT
gp-306	101	7	00	00	NUM
gp-306	101	8	)	)	PUNCT
gp-306	101	9	𝑡	𝑡	X
gp-306	102	1	=	=	PUNCT
gp-306	102	2	0,00	0,00	PUNCT
gp-306	102	3	√0,00	√0,00	NOUN
gp-306	103	1	+	+	CCONJ
gp-306	103	2	0,00	0,00	PROPN
gp-306	103	3	𝑡	𝑡	X
gp-306	103	4	=	=	SYM
gp-306	103	5	0,00	0,00	PROPN
gp-306	103	6	√0,00	√0,00	NUM
gp-306	103	7	𝑡	𝑡	X
gp-306	103	8	=	=	SYM
gp-306	103	9	0,00	0,00	X
gp-306	103	10	0,00	0,00	X
gp-306	103	11	=	=	PUNCT
gp-306	103	12	−1,30	−1,30	PROPN
gp-306	103	13	the	the	DET
gp-306	103	14	results	result	NOUN
gp-306	103	15	of	of	ADP
gp-306	103	16	the	the	DET
gp-306	103	17	sobel	sobel	NOUN
gp-306	103	18	test	test	NOUN
gp-306	103	19	for	for	ADP
gp-306	103	20	the	the	DET
gp-306	103	21	second	second	ADJ
gp-306	103	22	path	path	NOUN
gp-306	103	23	coefficient	coefficient	NOUN
gp-306	103	24	show	show	VERB
gp-306	103	25	that	that	SCONJ
gp-306	103	26	the	the	DET
gp-306	103	27	t	t	PROPN
gp-306	103	28	-	-	PUNCT
gp-306	103	29	statistic	statistic	NOUN
gp-306	103	30	value	value	NOUN
gp-306	103	31	is	be	AUX
gp-306	103	32	-1.30	-1.30	PUNCT
gp-306	103	33	<	<	X
gp-306	103	34	1.97308	1.97308	NUM
gp-306	103	35	(	(	PUNCT
gp-306	103	36	t	t	NOUN
gp-306	103	37	-	-	PUNCT
gp-306	103	38	table	table	NOUN
gp-306	103	39	)	)	PUNCT
gp-306	103	40	,	,	PUNCT
gp-306	103	41	meaning	mean	VERB
gp-306	103	42	that	that	SCONJ
gp-306	103	43	the	the	DET
gp-306	103	44	variable	variable	ADJ
gp-306	103	45	environmental	environmental	ADJ
gp-306	103	46	management	management	NOUN
gp-306	103	47	accounting	account	VERB
gp-306	103	48	on	on	ADP
gp-306	103	49	carbon	carbon	NOUN
gp-306	103	50	emission	emission	NOUN
gp-306	103	51	disclosure	disclosure	NOUN
gp-306	103	52	through	through	ADP
gp-306	103	53	financial	financial	ADJ
gp-306	103	54	performance	performance	NOUN
gp-306	103	55	has	have	VERB
gp-306	103	56	a	a	DET
gp-306	103	57	negative	negative	ADJ
gp-306	103	58	but	but	CCONJ
gp-306	103	59	not	not	PART
gp-306	103	60	significant	significant	ADJ
gp-306	103	61	effect	effect	NOUN
gp-306	103	62	.	.	PUNCT
gp-306	104	1	the	the	DET
gp-306	104	2	effect	effect	NOUN
gp-306	104	3	of	of	ADP
gp-306	104	4	green	green	ADJ
gp-306	104	5	innovation	innovation	NOUN
gp-306	104	6	on	on	ADP
gp-306	104	7	carbon	carbon	NOUN
gp-306	104	8	emission	emission	NOUN
gp-306	104	9	disclosure	disclosure	NOUN
gp-306	104	10	the	the	DET
gp-306	104	11	hypothesis	hypothesis	NOUN
gp-306	104	12	testing	testing	NOUN
gp-306	104	13	shows	show	VERB
gp-306	104	14	that	that	SCONJ
gp-306	104	15	the	the	DET
gp-306	104	16	green	green	ADJ
gp-306	104	17	innovation	innovation	PROPN
gp-306	104	18	variable	variable	NOUN
gp-306	104	19	has	have	VERB
gp-306	104	20	a	a	DET
gp-306	104	21	positive	positive	ADJ
gp-306	104	22	and	and	CCONJ
gp-306	104	23	significant	significant	ADJ
gp-306	104	24	effect	effect	NOUN
gp-306	104	25	on	on	ADP
gp-306	104	26	carbon	carbon	NOUN
gp-306	104	27	emission	emission	NOUN
gp-306	104	28	disclosure	disclosure	NOUN
gp-306	104	29	,	,	PUNCT
gp-306	104	30	as	as	SCONJ
gp-306	104	31	indicated	indicate	VERB
gp-306	104	32	by	by	ADP
gp-306	104	33	the	the	DET
gp-306	104	34	positive	positive	ADJ
gp-306	104	35	correlation	correlation	NOUN
gp-306	104	36	coefficient	coefficient	NOUN
gp-306	104	37	and	and	CCONJ
gp-306	104	38	a	a	DET
gp-306	104	39	probability	probability	NOUN
gp-306	104	40	value	value	NOUN
gp-306	104	41	of	of	ADP
gp-306	104	42	0.0000	0.0000	NUM
gp-306	104	43	<	<	X
gp-306	104	44	0.05	0.05	NUM
gp-306	104	45	.	.	PUNCT
gp-306	105	1	this	this	DET
gp-306	105	2	finding	finding	NOUN
gp-306	105	3	supports	support	VERB
gp-306	105	4	legitimacy	legitimacy	NOUN
gp-306	105	5	theory	theory	NOUN
gp-306	105	6	,	,	PUNCT
gp-306	105	7	which	which	PRON
gp-306	105	8	explains	explain	VERB
gp-306	105	9	that	that	SCONJ
gp-306	105	10	companies	company	NOUN
gp-306	105	11	implement	implement	VERB
gp-306	105	12	green	green	ADJ
gp-306	105	13	innovation	innovation	NOUN
gp-306	105	14	to	to	PART
gp-306	105	15	gain	gain	VERB
gp-306	105	16	legitimacy	legitimacy	NOUN
gp-306	105	17	,	,	PUNCT
gp-306	105	18	allowing	allow	VERB
gp-306	105	19	them	they	PRON
gp-306	105	20	to	to	PART
gp-306	105	21	continue	continue	VERB
gp-306	105	22	operating	operate	VERB
gp-306	105	23	without	without	ADP
gp-306	105	24	public	public	ADJ
gp-306	105	25	pressure	pressure	NOUN
gp-306	105	26	.	.	PUNCT
gp-306	106	1	the	the	DET
gp-306	106	2	results	result	NOUN
gp-306	106	3	of	of	ADP
gp-306	106	4	green	green	ADJ
gp-306	106	5	innovation	innovation	NOUN
gp-306	106	6	practices	practice	NOUN
gp-306	106	7	are	be	AUX
gp-306	106	8	disclosed	disclose	VERB
gp-306	106	9	in	in	ADP
gp-306	106	10	the	the	DET
gp-306	106	11	sustainability	sustainability	NOUN
gp-306	106	12	report	report	NOUN
gp-306	106	13	,	,	PUNCT
gp-306	106	14	which	which	PRON
gp-306	106	15	includes	include	VERB
gp-306	106	16	green	green	ADJ
gp-306	106	17	innovation	innovation	NOUN
gp-306	106	18	activities	activity	NOUN
gp-306	106	19	(	(	PUNCT
gp-306	106	20	sari	sari	NOUN
gp-306	106	21	&	&	CCONJ
gp-306	106	22	handayani	handayani	PROPN
gp-306	106	23	,	,	PUNCT
gp-306	106	24	2020	2020	NUM
gp-306	106	25	)	)	PUNCT
gp-306	106	26	.	.	PUNCT
gp-306	107	1	this	this	DET
gp-306	107	2	finding	finding	NOUN
gp-306	107	3	is	be	AUX
gp-306	107	4	also	also	ADV
gp-306	107	5	consistent	consistent	ADJ
gp-306	107	6	with	with	ADP
gp-306	107	7	stakeholder	stakeholder	NOUN
gp-306	107	8	theory	theory	NOUN
gp-306	107	9	,	,	PUNCT
gp-306	107	10	which	which	PRON
gp-306	107	11	states	state	VERB
gp-306	107	12	that	that	SCONJ
gp-306	107	13	companies	company	NOUN
gp-306	107	14	conduct	conduct	VERB
gp-306	107	15	business	business	NOUN
gp-306	107	16	not	not	PART
gp-306	107	17	only	only	ADV
gp-306	107	18	for	for	ADP
gp-306	107	19	their	their	PRON
gp-306	107	20	own	own	ADJ
gp-306	107	21	interests	interest	NOUN
gp-306	107	22	but	but	CCONJ
gp-306	107	23	also	also	ADV
gp-306	107	24	for	for	ADP
gp-306	107	25	the	the	DET
gp-306	107	26	interests	interest	NOUN
gp-306	107	27	of	of	ADP
gp-306	107	28	stakeholders	stakeholder	NOUN
gp-306	107	29	(	(	PUNCT
gp-306	107	30	yuliana	yuliana	PROPN
gp-306	107	31	&	&	CCONJ
gp-306	107	32	wedari	wedari	PROPN
gp-306	107	33	,	,	PUNCT
gp-306	107	34	2023	2023	NUM
gp-306	107	35	)	)	PUNCT
gp-306	107	36	.	.	PUNCT
gp-306	108	1	the	the	DET
gp-306	108	2	studies	study	NOUN
gp-306	108	3	by	by	ADP
gp-306	108	4	maharani	maharani	PROPN
gp-306	108	5	&	&	CCONJ
gp-306	108	6	dewi	dewi	PROPN
gp-306	108	7	(	(	PUNCT
gp-306	108	8	2024	2024	NUM
gp-306	108	9	)	)	PUNCT
gp-306	108	10	and	and	CCONJ
gp-306	108	11	xu	xu	INTJ
gp-306	108	12	et	et	PROPN
gp-306	108	13	al	al	PROPN
gp-306	108	14	.	.	PROPN
gp-306	108	15	(	(	PUNCT
gp-306	108	16	2021	2021	NUM
gp-306	108	17	)	)	PUNCT
gp-306	108	18	found	find	VERB
gp-306	108	19	that	that	SCONJ
gp-306	108	20	green	green	ADJ
gp-306	108	21	innovation	innovation	NOUN
gp-306	108	22	has	have	VERB
gp-306	108	23	a	a	DET
gp-306	108	24	positive	positive	ADJ
gp-306	108	25	and	and	CCONJ
gp-306	108	26	significant	significant	ADJ
gp-306	108	27	effect	effect	NOUN
gp-306	108	28	on	on	ADP
gp-306	108	29	carbon	carbon	NOUN
gp-306	108	30	emission	emission	NOUN
gp-306	108	31	disclosure	disclosure	NOUN
gp-306	108	32	.	.	PUNCT
gp-306	109	1	this	this	PRON
gp-306	109	2	is	be	AUX
gp-306	109	3	in	in	ADP
gp-306	109	4	line	line	NOUN
gp-306	109	5	with	with	ADP
gp-306	109	6	the	the	DET
gp-306	109	7	findings	finding	NOUN
gp-306	109	8	of	of	ADP
gp-306	109	9	this	this	DET
gp-306	109	10	research	research	NOUN
gp-306	109	11	,	,	PUNCT
gp-306	109	12	which	which	PRON
gp-306	109	13	also	also	ADV
gp-306	109	14	shows	show	VERB
gp-306	109	15	that	that	SCONJ
gp-306	109	16	green	green	ADJ
gp-306	109	17	innovation	innovation	NOUN
gp-306	109	18	has	have	VERB
gp-306	109	19	a	a	DET
gp-306	109	20	positive	positive	ADJ
gp-306	109	21	and	and	CCONJ
gp-306	109	22	significant	significant	ADJ
gp-306	109	23	effect	effect	NOUN
gp-306	109	24	on	on	ADP
gp-306	109	25	carbon	carbon	NOUN
gp-306	109	26	emission	emission	NOUN
gp-306	109	27	disclosure	disclosure	NOUN
gp-306	109	28	.	.	PUNCT
gp-306	110	1	therefore	therefore	ADV
gp-306	110	2	,	,	PUNCT
gp-306	110	3	hypothesis	hypothesis	NOUN
gp-306	110	4	1	1	NUM
gp-306	110	5	in	in	ADP
gp-306	110	6	this	this	DET
gp-306	110	7	research	research	NOUN
gp-306	110	8	is	be	AUX
gp-306	110	9	proven	prove	VERB
gp-306	110	10	.	.	PUNCT
gp-306	111	1	american	american	PROPN
gp-306	111	2	journal	journal	PROPN
gp-306	111	3	of	of	ADP
gp-306	111	4	economic	economic	ADJ
gp-306	111	5	and	and	CCONJ
gp-306	111	6	management	management	NOUN
gp-306	111	7	business	business	NOUN
gp-306	111	8	vol	vol	NOUN
gp-306	111	9	.	.	PROPN
gp-306	112	1	4	4	NUM
gp-306	112	2	no	no	NOUN
gp-306	112	3	.	.	NOUN
gp-306	113	1	7	7	NUM
gp-306	113	2	july	july	PROPN
gp-306	113	3	2025	2025	NUM
gp-306	113	4	1057	1057	NUM
gp-306	113	5	the	the	DET
gp-306	113	6	effect	effect	NOUN
gp-306	113	7	of	of	ADP
gp-306	113	8	environmental	environmental	ADJ
gp-306	113	9	management	management	NOUN
gp-306	113	10	accounting	account	VERB
gp-306	113	11	on	on	ADP
gp-306	113	12	carbon	carbon	NOUN
gp-306	113	13	emission	emission	NOUN
gp-306	113	14	disclosure	disclosure	NOUN
gp-306	113	15	the	the	DET
gp-306	113	16	findings	finding	NOUN
gp-306	113	17	regarding	regard	VERB
gp-306	113	18	environmental	environmental	ADJ
gp-306	113	19	management	management	NOUN
gp-306	113	20	accounting	accounting	NOUN
gp-306	113	21	and	and	CCONJ
gp-306	113	22	carbon	carbon	NOUN
gp-306	113	23	emission	emission	NOUN
gp-306	113	24	disclosure	disclosure	NOUN
gp-306	113	25	reveal	reveal	VERB
gp-306	113	26	a	a	DET
gp-306	113	27	negative	negative	ADJ
gp-306	113	28	coefficient	coefficient	NOUN
gp-306	113	29	and	and	CCONJ
gp-306	113	30	a	a	DET
gp-306	113	31	probability	probability	NOUN
gp-306	113	32	value	value	NOUN
gp-306	113	33	of	of	ADP
gp-306	113	34	0.0028	0.0028	NUM
gp-306	113	35	<	<	NOUN
gp-306	113	36	0.05	0.05	NUM
gp-306	113	37	.	.	PUNCT
gp-306	114	1	companies	company	NOUN
gp-306	114	2	implement	implement	VERB
gp-306	114	3	ema	ema	PROPN
gp-306	114	4	internally	internally	ADV
gp-306	114	5	to	to	PART
gp-306	114	6	achieve	achieve	VERB
gp-306	114	7	cost	cost	NOUN
gp-306	114	8	efficiency	efficiency	NOUN
gp-306	114	9	in	in	ADP
gp-306	114	10	energy	energy	NOUN
gp-306	114	11	use	use	NOUN
gp-306	114	12	,	,	PUNCT
gp-306	114	13	which	which	PRON
gp-306	114	14	is	be	AUX
gp-306	114	15	part	part	NOUN
gp-306	114	16	of	of	ADP
gp-306	114	17	the	the	DET
gp-306	114	18	ced	ced	ADJ
gp-306	114	19	items	item	NOUN
gp-306	114	20	.	.	PUNCT
gp-306	115	1	however	however	ADV
gp-306	115	2	,	,	PUNCT
gp-306	115	3	efficient	efficient	ADJ
gp-306	115	4	ema	ema	PROPN
gp-306	115	5	implementation	implementation	NOUN
gp-306	115	6	does	do	AUX
gp-306	115	7	not	not	PART
gp-306	115	8	encourage	encourage	VERB
gp-306	115	9	companies	company	NOUN
gp-306	115	10	to	to	PART
gp-306	115	11	disclose	disclose	VERB
gp-306	115	12	emissions	emission	NOUN
gp-306	115	13	data	datum	NOUN
gp-306	115	14	comprehensively	comprehensively	ADV
gp-306	115	15	,	,	PUNCT
gp-306	115	16	due	due	ADP
gp-306	115	17	to	to	ADP
gp-306	115	18	concerns	concern	NOUN
gp-306	115	19	about	about	ADP
gp-306	115	20	negative	negative	ADJ
gp-306	115	21	public	public	ADJ
gp-306	115	22	perception	perception	NOUN
gp-306	115	23	.	.	PUNCT
gp-306	116	1	companies	company	NOUN
gp-306	116	2	disclose	disclose	VERB
gp-306	116	3	carbon	carbon	NOUN
gp-306	116	4	emissions	emission	NOUN
gp-306	116	5	mainly	mainly	ADV
gp-306	116	6	based	base	VERB
gp-306	116	7	on	on	ADP
gp-306	116	8	pojk	pojk	PROPN
gp-306	116	9	no.51	no.51	PROPN
gp-306	116	10	/	/	SYM
gp-306	116	11	pojk.03/2017	pojk.03/2017	PROPN
gp-306	116	12	,	,	PUNCT
gp-306	116	13	which	which	PRON
gp-306	116	14	mandates	mandate	VERB
gp-306	116	15	disclosure	disclosure	NOUN
gp-306	116	16	related	relate	VERB
gp-306	116	17	to	to	ADP
gp-306	116	18	energy	energy	NOUN
gp-306	116	19	and	and	CCONJ
gp-306	116	20	greenhouse	greenhouse	NOUN
gp-306	116	21	gas	gas	NOUN
gp-306	116	22	emissions	emission	NOUN
gp-306	116	23	,	,	PUNCT
gp-306	116	24	while	while	SCONJ
gp-306	116	25	other	other	ADJ
gp-306	116	26	forms	form	NOUN
gp-306	116	27	of	of	ADP
gp-306	116	28	carbon	carbon	NOUN
gp-306	116	29	emission	emission	NOUN
gp-306	116	30	disclosure	disclosure	NOUN
gp-306	116	31	,	,	PUNCT
gp-306	116	32	such	such	ADJ
gp-306	116	33	as	as	ADP
gp-306	116	34	climate	climate	NOUN
gp-306	116	35	change	change	NOUN
gp-306	116	36	and	and	CCONJ
gp-306	116	37	carbon	carbon	NOUN
gp-306	116	38	emission	emission	NOUN
gp-306	116	39	accountability	accountability	NOUN
gp-306	116	40	,	,	PUNCT
gp-306	116	41	are	be	AUX
gp-306	116	42	still	still	ADV
gp-306	116	43	rarely	rarely	ADV
gp-306	116	44	reported	report	VERB
gp-306	116	45	because	because	SCONJ
gp-306	116	46	they	they	PRON
gp-306	116	47	are	be	AUX
gp-306	116	48	not	not	PART
gp-306	116	49	mandatory	mandatory	ADJ
gp-306	116	50	and	and	CCONJ
gp-306	116	51	remain	remain	VERB
gp-306	116	52	voluntary	voluntary	ADJ
gp-306	116	53	.	.	PUNCT
gp-306	117	1	this	this	PRON
gp-306	117	2	is	be	AUX
gp-306	117	3	supported	support	VERB
gp-306	117	4	by	by	ADP
gp-306	117	5	data	datum	NOUN
gp-306	117	6	showing	show	VERB
gp-306	117	7	that	that	SCONJ
gp-306	117	8	the	the	DET
gp-306	117	9	average	average	ADJ
gp-306	117	10	carbon	carbon	NOUN
gp-306	117	11	emission	emission	NOUN
gp-306	117	12	disclosure	disclosure	NOUN
gp-306	117	13	rate	rate	NOUN
gp-306	117	14	is	be	AUX
gp-306	117	15	only	only	ADV
gp-306	117	16	31	31	NUM
gp-306	117	17	%	%	NOUN
gp-306	117	18	.	.	PUNCT
gp-306	118	1	companies	company	NOUN
gp-306	118	2	with	with	ADP
gp-306	118	3	good	good	ADJ
gp-306	118	4	ema	ema	PROPN
gp-306	118	5	have	have	VERB
gp-306	118	6	more	more	ADV
gp-306	118	7	accurate	accurate	ADJ
gp-306	118	8	and	and	CCONJ
gp-306	118	9	detailed	detailed	ADJ
gp-306	118	10	emissions	emission	NOUN
gp-306	118	11	data	datum	NOUN
gp-306	118	12	,	,	PUNCT
gp-306	118	13	which	which	PRON
gp-306	118	14	reveals	reveal	VERB
gp-306	118	15	high	high	ADJ
gp-306	118	16	emission	emission	NOUN
gp-306	118	17	levels	level	NOUN
gp-306	118	18	they	they	PRON
gp-306	118	19	must	must	AUX
gp-306	118	20	report	report	VERB
gp-306	118	21	.	.	PUNCT
gp-306	119	1	however	however	ADV
gp-306	119	2	,	,	PUNCT
gp-306	119	3	high	high	ADJ
gp-306	119	4	transparency	transparency	NOUN
gp-306	119	5	is	be	AUX
gp-306	119	6	often	often	ADV
gp-306	119	7	seen	see	VERB
gp-306	119	8	as	as	ADP
gp-306	119	9	a	a	DET
gp-306	119	10	reputational	reputational	ADJ
gp-306	119	11	risk	risk	NOUN
gp-306	119	12	,	,	PUNCT
gp-306	119	13	making	make	VERB
gp-306	119	14	companies	company	NOUN
gp-306	119	15	cautious	cautious	ADJ
gp-306	119	16	about	about	ADP
gp-306	119	17	disclosing	disclose	VERB
gp-306	119	18	carbon	carbon	NOUN
gp-306	119	19	emissions	emission	NOUN
gp-306	119	20	information	information	NOUN
gp-306	119	21	.	.	PUNCT
gp-306	120	1	this	this	PRON
gp-306	120	2	is	be	AUX
gp-306	120	3	consistent	consistent	ADJ
gp-306	120	4	with	with	ADP
gp-306	120	5	kazemi	kazemi	PROPN
gp-306	120	6	et	et	PROPN
gp-306	120	7	al	al	PROPN
gp-306	120	8	.	.	PROPN
gp-306	121	1	(	(	PUNCT
gp-306	121	2	2025	2025	NUM
gp-306	121	3	)	)	PUNCT
gp-306	121	4	,	,	PUNCT
gp-306	121	5	who	who	PRON
gp-306	121	6	state	state	VERB
gp-306	121	7	that	that	SCONJ
gp-306	121	8	reputational	reputational	ADJ
gp-306	121	9	risk	risk	NOUN
gp-306	121	10	can	can	AUX
gp-306	121	11	influence	influence	VERB
gp-306	121	12	environmental	environmental	ADJ
gp-306	121	13	disclosure	disclosure	NOUN
gp-306	121	14	.	.	PUNCT
gp-306	122	1	these	these	DET
gp-306	122	2	findings	finding	NOUN
gp-306	122	3	do	do	AUX
gp-306	122	4	not	not	PART
gp-306	122	5	align	align	VERB
gp-306	122	6	with	with	ADP
gp-306	122	7	legitimacy	legitimacy	NOUN
gp-306	122	8	theory	theory	NOUN
gp-306	122	9	,	,	PUNCT
gp-306	122	10	which	which	PRON
gp-306	122	11	suggests	suggest	VERB
gp-306	122	12	that	that	SCONJ
gp-306	122	13	environmental	environmental	ADJ
gp-306	122	14	management	management	NOUN
gp-306	122	15	accounting	accounting	NOUN
gp-306	122	16	encourages	encourage	VERB
gp-306	122	17	companies	company	NOUN
gp-306	122	18	to	to	PART
gp-306	122	19	disclose	disclose	VERB
gp-306	122	20	carbon	carbon	NOUN
gp-306	122	21	emissions	emission	NOUN
gp-306	122	22	to	to	PART
gp-306	122	23	gain	gain	VERB
gp-306	122	24	social	social	ADJ
gp-306	122	25	legitimacy	legitimacy	NOUN
gp-306	122	26	.	.	PUNCT
gp-306	123	1	companies	company	NOUN
gp-306	123	2	that	that	PRON
gp-306	123	3	already	already	ADV
gp-306	123	4	implement	implement	VERB
gp-306	123	5	ema	ema	PROPN
gp-306	123	6	and	and	CCONJ
gp-306	123	7	do	do	AUX
gp-306	123	8	not	not	PART
gp-306	123	9	feel	feel	VERB
gp-306	123	10	their	their	PRON
gp-306	123	11	social	social	ADJ
gp-306	123	12	legitimacy	legitimacy	NOUN
gp-306	123	13	is	be	AUX
gp-306	123	14	threatened	threaten	VERB
gp-306	123	15	or	or	CCONJ
gp-306	123	16	pressured	pressure	VERB
gp-306	123	17	by	by	ADP
gp-306	123	18	the	the	DET
gp-306	123	19	public	public	NOUN
gp-306	123	20	tend	tend	VERB
gp-306	123	21	to	to	PART
gp-306	123	22	disclose	disclose	VERB
gp-306	123	23	only	only	ADV
gp-306	123	24	the	the	DET
gp-306	123	25	mandatory	mandatory	ADJ
gp-306	123	26	emission	emission	NOUN
gp-306	123	27	data	datum	NOUN
gp-306	123	28	(	(	PUNCT
gp-306	123	29	bahriansyah	bahriansyah	NOUN
gp-306	123	30	&	&	CCONJ
gp-306	123	31	ginting	ginting	NOUN
gp-306	123	32	,	,	PUNCT
gp-306	123	33	2022	2022	NUM
gp-306	123	34	)	)	PUNCT
gp-306	123	35	.	.	PUNCT
gp-306	124	1	this	this	DET
gp-306	124	2	result	result	NOUN
gp-306	124	3	also	also	ADV
gp-306	124	4	contradicts	contradict	VERB
gp-306	124	5	stakeholder	stakeholder	NOUN
gp-306	124	6	theory	theory	NOUN
gp-306	124	7	,	,	PUNCT
gp-306	124	8	which	which	PRON
gp-306	124	9	explains	explain	VERB
gp-306	124	10	that	that	SCONJ
gp-306	124	11	companies	company	NOUN
gp-306	124	12	have	have	VERB
gp-306	124	13	an	an	DET
gp-306	124	14	obligation	obligation	NOUN
gp-306	124	15	to	to	PART
gp-306	124	16	meet	meet	VERB
gp-306	124	17	stakeholders	stakeholder	NOUN
gp-306	124	18	'	'	PART
gp-306	124	19	needs	need	NOUN
gp-306	124	20	,	,	PUNCT
gp-306	124	21	including	include	VERB
gp-306	124	22	carbon	carbon	NOUN
gp-306	124	23	emission	emission	NOUN
gp-306	124	24	disclosure	disclosure	NOUN
gp-306	124	25	.	.	PUNCT
gp-306	125	1	in	in	ADP
gp-306	125	2	this	this	DET
gp-306	125	3	context	context	NOUN
gp-306	125	4	,	,	PUNCT
gp-306	125	5	ema	ema	PROPN
gp-306	125	6	implementation	implementation	NOUN
gp-306	125	7	should	should	AUX
gp-306	125	8	push	push	VERB
gp-306	125	9	companies	company	NOUN
gp-306	125	10	to	to	PART
gp-306	125	11	be	be	AUX
gp-306	125	12	more	more	ADV
gp-306	125	13	transparent	transparent	ADJ
gp-306	125	14	(	(	PUNCT
gp-306	125	15	qian	qian	PROPN
gp-306	125	16	et	et	PROPN
gp-306	125	17	al	al	PROPN
gp-306	125	18	.	.	PROPN
gp-306	125	19	,	,	PUNCT
gp-306	125	20	2018	2018	NUM
gp-306	125	21	;	;	PUNCT
gp-306	125	22	meutia	meutia	PROPN
gp-306	125	23	et	et	PROPN
gp-306	125	24	al	al	PROPN
gp-306	125	25	.	.	PROPN
gp-306	125	26	,	,	PUNCT
gp-306	125	27	2019	2019	NUM
gp-306	125	28	)	)	PUNCT
gp-306	125	29	.	.	PUNCT
gp-306	126	1	based	base	VERB
gp-306	126	2	on	on	ADP
gp-306	126	3	the	the	DET
gp-306	126	4	hypothesis	hypothesis	NOUN
gp-306	126	5	testing	testing	NOUN
gp-306	126	6	,	,	PUNCT
gp-306	126	7	hypothesis	hypothesis	NOUN
gp-306	126	8	2	2	NUM
gp-306	126	9	in	in	ADP
gp-306	126	10	this	this	DET
gp-306	126	11	research	research	NOUN
gp-306	126	12	is	be	AUX
gp-306	126	13	not	not	PART
gp-306	126	14	proven	prove	VERB
gp-306	126	15	.	.	PUNCT
gp-306	127	1	however	however	ADV
gp-306	127	2	,	,	PUNCT
gp-306	127	3	this	this	DET
gp-306	127	4	finding	finding	NOUN
gp-306	127	5	is	be	AUX
gp-306	127	6	supported	support	VERB
gp-306	127	7	by	by	ADP
gp-306	127	8	qian	qian	PROPN
gp-306	127	9	et	et	PROPN
gp-306	127	10	al	al	PROPN
gp-306	127	11	.	.	PROPN
gp-306	128	1	(	(	PUNCT
gp-306	128	2	2018	2018	NUM
gp-306	128	3	)	)	PUNCT
gp-306	128	4	,	,	PUNCT
gp-306	128	5	who	who	PRON
gp-306	128	6	state	state	VERB
gp-306	128	7	that	that	SCONJ
gp-306	128	8	ema	ema	PROPN
gp-306	128	9	significantly	significantly	ADV
gp-306	128	10	affects	affect	VERB
gp-306	128	11	carbon	carbon	NOUN
gp-306	128	12	emission	emission	NOUN
gp-306	128	13	disclosure	disclosure	NOUN
gp-306	128	14	.	.	PUNCT
gp-306	129	1	the	the	DET
gp-306	129	2	effect	effect	NOUN
gp-306	129	3	of	of	ADP
gp-306	129	4	financial	financial	ADJ
gp-306	129	5	performance	performance	NOUN
gp-306	129	6	on	on	ADP
gp-306	129	7	carbon	carbon	NOUN
gp-306	129	8	emission	emission	NOUN
gp-306	129	9	disclosure	disclosure	NOUN
gp-306	129	10	the	the	DET
gp-306	129	11	findings	finding	NOUN
gp-306	129	12	regarding	regard	VERB
gp-306	129	13	the	the	DET
gp-306	129	14	effect	effect	NOUN
gp-306	129	15	of	of	ADP
gp-306	129	16	financial	financial	ADJ
gp-306	129	17	performance	performance	NOUN
gp-306	129	18	on	on	ADP
gp-306	129	19	carbon	carbon	NOUN
gp-306	129	20	emission	emission	NOUN
gp-306	129	21	disclosure	disclosure	NOUN
gp-306	129	22	show	show	VERB
gp-306	129	23	a	a	DET
gp-306	129	24	positive	positive	ADJ
gp-306	129	25	coefficient	coefficient	NOUN
gp-306	129	26	and	and	CCONJ
gp-306	129	27	a	a	DET
gp-306	129	28	probability	probability	NOUN
gp-306	129	29	value	value	NOUN
gp-306	129	30	of	of	ADP
gp-306	129	31	0.0994	0.0994	NUM
gp-306	129	32	>	>	ADP
gp-306	129	33	0.05	0.05	NUM
gp-306	129	34	.	.	PUNCT
gp-306	130	1	this	this	PRON
gp-306	130	2	reflects	reflect	VERB
gp-306	130	3	that	that	SCONJ
gp-306	130	4	carbon	carbon	NOUN
gp-306	130	5	emission	emission	NOUN
gp-306	130	6	disclosure	disclosure	NOUN
gp-306	130	7	is	be	AUX
gp-306	130	8	not	not	PART
gp-306	130	9	yet	yet	ADV
gp-306	130	10	a	a	DET
gp-306	130	11	priority	priority	NOUN
gp-306	130	12	for	for	ADP
gp-306	130	13	companies	company	NOUN
gp-306	130	14	,	,	PUNCT
gp-306	130	15	especially	especially	ADV
gp-306	130	16	since	since	SCONJ
gp-306	130	17	the	the	DET
gp-306	130	18	reporting	reporting	NOUN
gp-306	130	19	is	be	AUX
gp-306	130	20	still	still	ADV
gp-306	130	21	voluntary	voluntary	ADJ
gp-306	130	22	.	.	PUNCT
gp-306	131	1	the	the	DET
gp-306	131	2	ojk	ojk	NOUN
gp-306	131	3	regulation	regulation	NOUN
gp-306	131	4	no.51	no.51	PROPN
gp-306	131	5	/	/	SYM
gp-306	131	6	pojk.03/2017	pojk.03/2017	PROPN
gp-306	131	7	only	only	ADV
gp-306	131	8	requires	require	VERB
gp-306	131	9	minimal	minimal	ADJ
gp-306	131	10	carbon	carbon	NOUN
gp-306	131	11	emission	emission	NOUN
gp-306	131	12	disclosure	disclosure	NOUN
gp-306	131	13	,	,	PUNCT
gp-306	131	14	covering	cover	VERB
gp-306	131	15	information	information	NOUN
gp-306	131	16	about	about	ADP
gp-306	131	17	energy	energy	NOUN
gp-306	131	18	usage	usage	NOUN
gp-306	131	19	,	,	PUNCT
gp-306	131	20	greenhouse	greenhouse	NOUN
gp-306	131	21	gas	gas	NOUN
gp-306	131	22	emissions	emission	NOUN
gp-306	131	23	,	,	PUNCT
gp-306	131	24	and	and	CCONJ
gp-306	131	25	reduction	reduction	NOUN
gp-306	131	26	efforts	effort	NOUN
gp-306	131	27	.	.	PUNCT
gp-306	132	1	as	as	ADP
gp-306	132	2	a	a	DET
gp-306	132	3	result	result	NOUN
gp-306	132	4	,	,	PUNCT
gp-306	132	5	many	many	ADJ
gp-306	132	6	companies	company	NOUN
gp-306	132	7	only	only	ADV
gp-306	132	8	meet	meet	VERB
gp-306	132	9	the	the	DET
gp-306	132	10	minimum	minimum	ADJ
gp-306	132	11	requirements	requirement	NOUN
gp-306	132	12	without	without	ADP
gp-306	132	13	expanding	expand	VERB
gp-306	132	14	the	the	DET
gp-306	132	15	scope	scope	NOUN
gp-306	132	16	of	of	ADP
gp-306	132	17	disclosure	disclosure	NOUN
gp-306	132	18	.	.	PUNCT
gp-306	133	1	this	this	PRON
gp-306	133	2	is	be	AUX
gp-306	133	3	supported	support	VERB
gp-306	133	4	by	by	ADP
gp-306	133	5	data	datum	NOUN
gp-306	133	6	showing	show	VERB
gp-306	133	7	the	the	DET
gp-306	133	8	average	average	ADJ
gp-306	133	9	carbon	carbon	NOUN
gp-306	133	10	emission	emission	NOUN
gp-306	133	11	disclosure	disclosure	NOUN
gp-306	133	12	rate	rate	NOUN
gp-306	133	13	is	be	AUX
gp-306	133	14	only	only	ADV
gp-306	133	15	31	31	NUM
gp-306	133	16	%	%	NOUN
gp-306	133	17	of	of	ADP
gp-306	133	18	the	the	DET
gp-306	133	19	100	100	NUM
gp-306	133	20	%	%	NOUN
gp-306	133	21	ideal	ideal	ADJ
gp-306	133	22	disclosure	disclosure	NOUN
gp-306	133	23	items	item	NOUN
gp-306	133	24	.	.	PUNCT
gp-306	134	1	the	the	DET
gp-306	134	2	hypothesis	hypothesis	NOUN
gp-306	134	3	testing	testing	NOUN
gp-306	134	4	results	result	NOUN
gp-306	134	5	are	be	AUX
gp-306	134	6	not	not	PART
gp-306	134	7	consistent	consistent	ADJ
gp-306	134	8	with	with	ADP
gp-306	134	9	legitimacy	legitimacy	NOUN
gp-306	134	10	theory	theory	NOUN
gp-306	134	11	,	,	PUNCT
gp-306	134	12	which	which	PRON
gp-306	134	13	suggests	suggest	VERB
gp-306	134	14	that	that	SCONJ
gp-306	134	15	financial	financial	ADJ
gp-306	134	16	performance	performance	NOUN
gp-306	134	17	should	should	AUX
gp-306	134	18	encourage	encourage	VERB
gp-306	134	19	companies	company	NOUN
gp-306	134	20	to	to	PART
gp-306	134	21	disclose	disclose	VERB
gp-306	134	22	carbon	carbon	NOUN
gp-306	134	23	emissions	emission	NOUN
gp-306	134	24	to	to	PART
gp-306	134	25	gain	gain	VERB
gp-306	134	26	legitimacy	legitimacy	NOUN
gp-306	134	27	.	.	PUNCT
gp-306	135	1	meanwhile	meanwhile	ADV
gp-306	135	2	,	,	PUNCT
gp-306	135	3	stakeholder	stakeholder	NOUN
gp-306	135	4	theory	theory	NOUN
gp-306	135	5	states	state	VERB
gp-306	135	6	that	that	SCONJ
gp-306	135	7	carbon	carbon	NOUN
gp-306	135	8	emission	emission	NOUN
gp-306	135	9	disclosure	disclosure	NOUN
gp-306	135	10	is	be	AUX
gp-306	135	11	a	a	DET
gp-306	135	12	communication	communication	NOUN
gp-306	135	13	tool	tool	NOUN
gp-306	135	14	for	for	SCONJ
gp-306	135	15	companies	company	NOUN
gp-306	135	16	to	to	PART
gp-306	135	17	show	show	VERB
gp-306	135	18	stakeholders	stakeholder	NOUN
gp-306	135	19	that	that	SCONJ
gp-306	135	20	they	they	PRON
gp-306	135	21	are	be	AUX
gp-306	135	22	not	not	PART
gp-306	135	23	only	only	ADV
gp-306	135	24	profit	profit	NOUN
gp-306	135	25	-	-	PUNCT
gp-306	135	26	oriented	orient	VERB
gp-306	135	27	but	but	CCONJ
gp-306	135	28	also	also	ADV
gp-306	135	29	environmentally	environmentally	ADV
gp-306	135	30	responsible	responsible	ADJ
gp-306	135	31	(	(	PUNCT
gp-306	135	32	gutterman	gutterman	NOUN
gp-306	135	33	,	,	PUNCT
gp-306	135	34	2023	2023	NUM
gp-306	135	35	)	)	PUNCT
gp-306	135	36	.	.	PUNCT
gp-306	136	1	based	base	VERB
gp-306	136	2	on	on	ADP
gp-306	136	3	these	these	DET
gp-306	136	4	findings	finding	NOUN
gp-306	136	5	,	,	PUNCT
gp-306	136	6	it	it	PRON
gp-306	136	7	is	be	AUX
gp-306	136	8	concluded	conclude	VERB
gp-306	136	9	that	that	SCONJ
gp-306	136	10	hypothesis	hypothesis	NOUN
gp-306	136	11	3	3	NUM
gp-306	136	12	in	in	ADP
gp-306	136	13	this	this	DET
gp-306	136	14	research	research	NOUN
gp-306	136	15	is	be	AUX
gp-306	136	16	not	not	PART
gp-306	136	17	proven	prove	VERB
gp-306	136	18	.	.	PUNCT
gp-306	137	1	this	this	DET
gp-306	137	2	finding	finding	NOUN
gp-306	137	3	aligns	align	VERB
gp-306	137	4	with	with	ADP
gp-306	137	5	dharma	dharma	NOUN
gp-306	137	6	et	et	PROPN
gp-306	137	7	al	al	PROPN
gp-306	137	8	.	.	PROPN
gp-306	138	1	(	(	PUNCT
gp-306	138	2	2024	2024	NUM
gp-306	138	3	)	)	PUNCT
gp-306	138	4	,	,	PUNCT
gp-306	138	5	who	who	PRON
gp-306	138	6	state	state	VERB
gp-306	138	7	that	that	SCONJ
gp-306	138	8	financial	financial	ADJ
gp-306	138	9	performance	performance	NOUN
gp-306	138	10	does	do	AUX
gp-306	138	11	not	not	PART
gp-306	138	12	affect	affect	VERB
gp-306	138	13	carbon	carbon	NOUN
gp-306	138	14	emission	emission	NOUN
gp-306	138	15	disclosure	disclosure	NOUN
gp-306	138	16	.	.	PUNCT
gp-306	139	1	the	the	DET
gp-306	139	2	effect	effect	NOUN
gp-306	139	3	of	of	ADP
gp-306	139	4	green	green	ADJ
gp-306	139	5	innovation	innovation	NOUN
gp-306	139	6	on	on	ADP
gp-306	139	7	financial	financial	ADJ
gp-306	139	8	performance	performance	NOUN
gp-306	139	9	the	the	DET
gp-306	139	10	regression	regression	NOUN
gp-306	139	11	test	test	NOUN
gp-306	139	12	results	result	NOUN
gp-306	139	13	show	show	VERB
gp-306	139	14	a	a	DET
gp-306	139	15	positive	positive	ADJ
gp-306	139	16	coefficient	coefficient	NOUN
gp-306	139	17	and	and	CCONJ
gp-306	139	18	a	a	DET
gp-306	139	19	probability	probability	NOUN
gp-306	139	20	value	value	NOUN
gp-306	139	21	of	of	ADP
gp-306	139	22	0.1587	0.1587	NUM
gp-306	139	23	,	,	PUNCT
gp-306	139	24	which	which	PRON
gp-306	139	25	is	be	AUX
gp-306	139	26	>	>	X
gp-306	139	27	0.05	0.05	NUM
gp-306	139	28	.	.	PUNCT
gp-306	140	1	this	this	PRON
gp-306	140	2	indicates	indicate	VERB
gp-306	140	3	that	that	SCONJ
gp-306	140	4	the	the	DET
gp-306	140	5	green	green	ADJ
gp-306	140	6	innovation	innovation	PROPN
gp-306	140	7	variable	variable	NOUN
gp-306	140	8	has	have	VERB
gp-306	140	9	a	a	DET
gp-306	140	10	positive	positive	ADJ
gp-306	140	11	but	but	CCONJ
gp-306	140	12	not	not	PART
gp-306	140	13	significant	significant	ADJ
gp-306	140	14	effect	effect	NOUN
gp-306	140	15	on	on	ADP
gp-306	140	16	financial	financial	ADJ
gp-306	140	17	performance	performance	NOUN
gp-306	140	18	.	.	PUNCT
gp-306	141	1	the	the	DET
gp-306	141	2	findings	finding	NOUN
gp-306	141	3	suggest	suggest	VERB
gp-306	141	4	that	that	SCONJ
gp-306	141	5	the	the	DET
gp-306	141	6	implementation	implementation	NOUN
gp-306	141	7	of	of	ADP
gp-306	141	8	green	green	ADJ
gp-306	141	9	innovation	innovation	NOUN
gp-306	141	10	among	among	ADP
gp-306	141	11	manufacturing	manufacturing	NOUN
gp-306	141	12	companies	company	NOUN
gp-306	141	13	listed	list	VERB
gp-306	141	14	on	on	ADP
gp-306	141	15	the	the	DET
gp-306	141	16	indonesia	indonesia	PROPN
gp-306	141	17	stock	stock	PROPN
gp-306	141	18	exchange	exchange	PROPN
gp-306	141	19	is	be	AUX
gp-306	141	20	still	still	ADV
gp-306	141	21	not	not	PART
gp-306	141	22	optimal	optimal	ADJ
gp-306	141	23	.	.	PUNCT
gp-306	142	1	this	this	PRON
gp-306	142	2	is	be	AUX
gp-306	142	3	supported	support	VERB
gp-306	142	4	by	by	ADP
gp-306	142	5	research	research	NOUN
gp-306	142	6	data	datum	NOUN
gp-306	142	7	showing	show	VERB
gp-306	142	8	that	that	SCONJ
gp-306	142	9	american	american	ADJ
gp-306	142	10	journal	journal	PROPN
gp-306	142	11	of	of	ADP
gp-306	142	12	economic	economic	ADJ
gp-306	142	13	and	and	CCONJ
gp-306	142	14	management	management	NOUN
gp-306	142	15	business	business	NOUN
gp-306	142	16	vol	vol	NOUN
gp-306	142	17	.	.	PROPN
gp-306	143	1	4	4	NUM
gp-306	144	1	no	no	NOUN
gp-306	144	2	.	.	NOUN
gp-306	145	1	7	7	NUM
gp-306	145	2	july	july	NOUN
gp-306	145	3	2025	2025	NUM
gp-306	145	4	1058	1058	NUM
gp-306	145	5	the	the	DET
gp-306	145	6	average	average	ADJ
gp-306	145	7	implementation	implementation	NOUN
gp-306	145	8	rate	rate	NOUN
gp-306	145	9	of	of	ADP
gp-306	145	10	green	green	ADJ
gp-306	145	11	innovation	innovation	NOUN
gp-306	145	12	is	be	AUX
gp-306	145	13	only	only	ADV
gp-306	145	14	27	27	NUM
gp-306	145	15	%	%	NOUN
gp-306	145	16	of	of	ADP
gp-306	145	17	green	green	ADJ
gp-306	145	18	innovation	innovation	NOUN
gp-306	145	19	activities	activity	NOUN
gp-306	145	20	disclosed	disclose	VERB
gp-306	145	21	,	,	PUNCT
gp-306	145	22	both	both	CCONJ
gp-306	145	23	from	from	ADP
gp-306	145	24	processes	process	NOUN
gp-306	145	25	and	and	CCONJ
gp-306	145	26	products	product	NOUN
gp-306	145	27	.	.	PUNCT
gp-306	146	1	this	this	DET
gp-306	146	2	finding	finding	NOUN
gp-306	146	3	does	do	AUX
gp-306	146	4	not	not	PART
gp-306	146	5	align	align	VERB
gp-306	146	6	with	with	ADP
gp-306	146	7	legitimacy	legitimacy	NOUN
gp-306	146	8	theory	theory	NOUN
gp-306	146	9	,	,	PUNCT
gp-306	146	10	which	which	PRON
gp-306	146	11	states	state	VERB
gp-306	146	12	that	that	SCONJ
gp-306	146	13	to	to	PART
gp-306	146	14	promote	promote	VERB
gp-306	146	15	corporate	corporate	ADJ
gp-306	146	16	sustainability	sustainability	NOUN
gp-306	146	17	,	,	PUNCT
gp-306	146	18	it	it	PRON
gp-306	146	19	is	be	AUX
gp-306	146	20	essential	essential	ADJ
gp-306	146	21	to	to	PART
gp-306	146	22	gain	gain	VERB
gp-306	146	23	social	social	ADJ
gp-306	146	24	approval	approval	NOUN
gp-306	146	25	through	through	ADP
gp-306	146	26	actions	action	NOUN
gp-306	146	27	consistent	consistent	ADJ
gp-306	146	28	with	with	ADP
gp-306	146	29	societal	societal	ADJ
gp-306	146	30	values	value	NOUN
gp-306	146	31	and	and	CCONJ
gp-306	146	32	norms	norm	NOUN
gp-306	146	33	(	(	PUNCT
gp-306	146	34	santo	santo	PROPN
gp-306	146	35	&	&	CCONJ
gp-306	146	36	hivianto	hivianto	PROPN
gp-306	146	37	,	,	PUNCT
gp-306	146	38	2023	2023	NUM
gp-306	146	39	)	)	PUNCT
gp-306	146	40	.	.	PUNCT
gp-306	147	1	it	it	PRON
gp-306	147	2	is	be	AUX
gp-306	147	3	also	also	ADV
gp-306	147	4	inconsistent	inconsistent	ADJ
gp-306	147	5	with	with	ADP
gp-306	147	6	stakeholder	stakeholder	NOUN
gp-306	147	7	theory	theory	NOUN
gp-306	147	8	,	,	PUNCT
gp-306	147	9	which	which	PRON
gp-306	147	10	explains	explain	VERB
gp-306	147	11	that	that	SCONJ
gp-306	147	12	green	green	ADJ
gp-306	147	13	innovation	innovation	NOUN
gp-306	147	14	should	should	AUX
gp-306	147	15	serve	serve	VERB
gp-306	147	16	as	as	ADP
gp-306	147	17	a	a	DET
gp-306	147	18	corporate	corporate	ADJ
gp-306	147	19	strategy	strategy	NOUN
gp-306	147	20	to	to	PART
gp-306	147	21	enhance	enhance	VERB
gp-306	147	22	financial	financial	ADJ
gp-306	147	23	performance	performance	NOUN
gp-306	147	24	as	as	SCONJ
gp-306	147	25	expected	expect	VERB
gp-306	147	26	by	by	ADP
gp-306	147	27	stakeholders	stakeholder	NOUN
gp-306	147	28	.	.	PUNCT
gp-306	148	1	however	however	ADV
gp-306	148	2	,	,	PUNCT
gp-306	148	3	due	due	ADP
gp-306	148	4	to	to	ADP
gp-306	148	5	the	the	DET
gp-306	148	6	low	low	ADJ
gp-306	148	7	implementation	implementation	NOUN
gp-306	148	8	,	,	PUNCT
gp-306	148	9	these	these	DET
gp-306	148	10	expectations	expectation	NOUN
gp-306	148	11	are	be	AUX
gp-306	148	12	not	not	PART
gp-306	148	13	being	be	AUX
gp-306	148	14	met	meet	VERB
gp-306	148	15	.	.	PUNCT
gp-306	149	1	based	base	VERB
gp-306	149	2	on	on	ADP
gp-306	149	3	hypothesis	hypothesis	NOUN
gp-306	149	4	testing	testing	NOUN
gp-306	149	5	,	,	PUNCT
gp-306	149	6	it	it	PRON
gp-306	149	7	is	be	AUX
gp-306	149	8	concluded	conclude	VERB
gp-306	149	9	that	that	SCONJ
gp-306	149	10	hypothesis	hypothesis	NOUN
gp-306	149	11	4	4	NUM
gp-306	149	12	is	be	AUX
gp-306	149	13	not	not	PART
gp-306	149	14	proven	prove	VERB
gp-306	149	15	.	.	PUNCT
gp-306	150	1	this	this	DET
gp-306	150	2	result	result	NOUN
gp-306	150	3	is	be	AUX
gp-306	150	4	supported	support	VERB
gp-306	150	5	by	by	ADP
gp-306	150	6	chandra	chandra	PROPN
gp-306	150	7	&	&	CCONJ
gp-306	150	8	sumani	sumani	PROPN
gp-306	150	9	(	(	PUNCT
gp-306	150	10	2023	2023	NUM
gp-306	150	11	)	)	PUNCT
gp-306	150	12	and	and	CCONJ
gp-306	150	13	wati	wati	PROPN
gp-306	150	14	&	&	CCONJ
gp-306	150	15	latifah	latifah	PROPN
gp-306	150	16	(	(	PUNCT
gp-306	150	17	2024	2024	NUM
gp-306	150	18	)	)	PUNCT
gp-306	150	19	,	,	PUNCT
gp-306	150	20	who	who	PRON
gp-306	150	21	also	also	ADV
gp-306	150	22	found	find	VERB
gp-306	150	23	that	that	SCONJ
gp-306	150	24	green	green	ADJ
gp-306	150	25	innovation	innovation	NOUN
gp-306	150	26	does	do	AUX
gp-306	150	27	not	not	PART
gp-306	150	28	affect	affect	VERB
gp-306	150	29	financial	financial	ADJ
gp-306	150	30	performance	performance	NOUN
gp-306	150	31	.	.	PUNCT
gp-306	151	1	the	the	DET
gp-306	151	2	effect	effect	NOUN
gp-306	151	3	of	of	ADP
gp-306	151	4	environmental	environmental	ADJ
gp-306	151	5	management	management	NOUN
gp-306	151	6	accounting	account	VERB
gp-306	151	7	on	on	ADP
gp-306	151	8	financial	financial	ADJ
gp-306	151	9	performance	performance	NOUN
gp-306	151	10	the	the	DET
gp-306	151	11	hypothesis	hypothesis	NOUN
gp-306	151	12	testing	testing	NOUN
gp-306	151	13	shows	show	VERB
gp-306	151	14	a	a	DET
gp-306	151	15	negative	negative	ADJ
gp-306	151	16	coefficient	coefficient	NOUN
gp-306	151	17	and	and	CCONJ
gp-306	151	18	a	a	DET
gp-306	151	19	probability	probability	NOUN
gp-306	151	20	value	value	NOUN
gp-306	151	21	of	of	ADP
gp-306	151	22	0.0390	0.0390	NUM
gp-306	151	23	,	,	PUNCT
gp-306	151	24	which	which	PRON
gp-306	151	25	is	be	AUX
gp-306	151	26	<	<	X
gp-306	151	27	0.05	0.05	NUM
gp-306	151	28	.	.	PUNCT
gp-306	152	1	thus	thus	ADV
gp-306	152	2	,	,	PUNCT
gp-306	152	3	environmental	environmental	ADJ
gp-306	152	4	management	management	NOUN
gp-306	152	5	accounting	accounting	NOUN
gp-306	152	6	has	have	VERB
gp-306	152	7	a	a	DET
gp-306	152	8	negative	negative	ADJ
gp-306	152	9	and	and	CCONJ
gp-306	152	10	significant	significant	ADJ
gp-306	152	11	effect	effect	NOUN
gp-306	152	12	on	on	ADP
gp-306	152	13	financial	financial	ADJ
gp-306	152	14	performance	performance	NOUN
gp-306	152	15	.	.	PUNCT
gp-306	153	1	in	in	ADP
gp-306	153	2	other	other	ADJ
gp-306	153	3	words	word	NOUN
gp-306	153	4	,	,	PUNCT
gp-306	153	5	the	the	PRON
gp-306	153	6	greater	great	ADJ
gp-306	153	7	the	the	DET
gp-306	153	8	implementation	implementation	NOUN
gp-306	153	9	of	of	ADP
gp-306	153	10	ema	ema	PROPN
gp-306	153	11	,	,	PUNCT
gp-306	153	12	the	the	DET
gp-306	153	13	more	more	ADV
gp-306	153	14	financial	financial	ADJ
gp-306	153	15	performance	performance	NOUN
gp-306	153	16	decreases	decrease	VERB
gp-306	153	17	.	.	PUNCT
gp-306	154	1	this	this	DET
gp-306	154	2	result	result	NOUN
gp-306	154	3	does	do	AUX
gp-306	154	4	not	not	PART
gp-306	154	5	align	align	VERB
gp-306	154	6	with	with	ADP
gp-306	154	7	legitimacy	legitimacy	NOUN
gp-306	154	8	theory	theory	NOUN
gp-306	154	9	,	,	PUNCT
gp-306	154	10	which	which	PRON
gp-306	154	11	suggests	suggest	VERB
gp-306	154	12	that	that	SCONJ
gp-306	154	13	companies	company	NOUN
gp-306	154	14	implementing	implement	VERB
gp-306	154	15	environmental	environmental	ADJ
gp-306	154	16	practices	practice	NOUN
gp-306	154	17	gain	gain	VERB
gp-306	154	18	legitimacy	legitimacy	NOUN
gp-306	154	19	that	that	PRON
gp-306	154	20	improves	improve	VERB
gp-306	154	21	financial	financial	ADJ
gp-306	154	22	performance	performance	NOUN
gp-306	154	23	(	(	PUNCT
gp-306	154	24	chen	chen	PROPN
gp-306	154	25	&	&	CCONJ
gp-306	154	26	roberts	roberts	PROPN
gp-306	154	27	,	,	PUNCT
gp-306	154	28	2010	2010	NUM
gp-306	154	29	;	;	PUNCT
gp-306	154	30	santo	santo	PROPN
gp-306	154	31	&	&	CCONJ
gp-306	154	32	hivianto	hivianto	PROPN
gp-306	154	33	,	,	PUNCT
gp-306	154	34	2023	2023	NUM
gp-306	154	35	)	)	PUNCT
gp-306	154	36	.	.	PUNCT
gp-306	155	1	however	however	ADV
gp-306	155	2	,	,	PUNCT
gp-306	155	3	this	this	DET
gp-306	155	4	study	study	NOUN
gp-306	155	5	shows	show	VERB
gp-306	155	6	that	that	SCONJ
gp-306	155	7	optimal	optimal	ADJ
gp-306	155	8	ema	ema	PROPN
gp-306	155	9	implementation	implementation	NOUN
gp-306	155	10	reduces	reduce	VERB
gp-306	155	11	financial	financial	ADJ
gp-306	155	12	performance	performance	NOUN
gp-306	155	13	due	due	ADP
gp-306	155	14	to	to	ADP
gp-306	155	15	the	the	DET
gp-306	155	16	significant	significant	ADJ
gp-306	155	17	upfront	upfront	ADJ
gp-306	155	18	investment	investment	NOUN
gp-306	155	19	required	require	VERB
gp-306	155	20	,	,	PUNCT
gp-306	155	21	which	which	PRON
gp-306	155	22	directly	directly	ADV
gp-306	155	23	impacts	impact	VERB
gp-306	155	24	profitability	profitability	NOUN
gp-306	155	25	.	.	PUNCT
gp-306	156	1	moreover	moreover	ADV
gp-306	156	2	,	,	PUNCT
gp-306	156	3	this	this	DET
gp-306	156	4	finding	finding	NOUN
gp-306	156	5	contradicts	contradict	VERB
gp-306	156	6	stakeholder	stakeholder	NOUN
gp-306	156	7	theory	theory	NOUN
gp-306	156	8	,	,	PUNCT
gp-306	156	9	which	which	PRON
gp-306	156	10	states	state	VERB
gp-306	156	11	that	that	SCONJ
gp-306	156	12	ema	ema	PROPN
gp-306	156	13	can	can	AUX
gp-306	156	14	bridge	bridge	VERB
gp-306	156	15	environmental	environmental	ADJ
gp-306	156	16	and	and	CCONJ
gp-306	156	17	economic	economic	ADJ
gp-306	156	18	interests	interest	NOUN
gp-306	156	19	to	to	PART
gp-306	156	20	meet	meet	VERB
gp-306	156	21	stakeholder	stakeholder	NOUN
gp-306	156	22	needs	need	NOUN
gp-306	156	23	(	(	PUNCT
gp-306	156	24	wahyuni	wahyuni	X
gp-306	156	25	et	et	PROPN
gp-306	156	26	al	al	PROPN
gp-306	156	27	.	.	PROPN
gp-306	156	28	,	,	PUNCT
gp-306	156	29	2024	2024	NUM
gp-306	156	30	)	)	PUNCT
gp-306	156	31	.	.	PUNCT
gp-306	157	1	in	in	ADP
gp-306	157	2	fact	fact	NOUN
gp-306	157	3	,	,	PUNCT
gp-306	157	4	this	this	DET
gp-306	157	5	research	research	NOUN
gp-306	157	6	shows	show	VERB
gp-306	157	7	that	that	SCONJ
gp-306	157	8	high	high	ADJ
gp-306	157	9	ema	ema	PROPN
gp-306	157	10	implementation	implementation	NOUN
gp-306	157	11	reduces	reduce	VERB
gp-306	157	12	financial	financial	ADJ
gp-306	157	13	performance	performance	NOUN
gp-306	157	14	and	and	CCONJ
gp-306	157	15	fails	fail	VERB
gp-306	157	16	to	to	PART
gp-306	157	17	meet	meet	VERB
gp-306	157	18	stakeholder	stakeholder	NOUN
gp-306	157	19	expectations	expectation	NOUN
gp-306	157	20	as	as	SCONJ
gp-306	157	21	stated	state	VERB
gp-306	157	22	in	in	ADP
gp-306	157	23	the	the	DET
gp-306	157	24	theory	theory	NOUN
gp-306	157	25	.	.	PUNCT
gp-306	158	1	based	base	VERB
gp-306	158	2	on	on	ADP
gp-306	158	3	these	these	DET
gp-306	158	4	findings	finding	NOUN
gp-306	158	5	,	,	PUNCT
gp-306	158	6	hypothesis	hypothesis	NOUN
gp-306	158	7	5	5	NUM
gp-306	158	8	is	be	AUX
gp-306	158	9	not	not	PART
gp-306	158	10	proven	prove	VERB
gp-306	158	11	.	.	PUNCT
gp-306	159	1	this	this	DET
gp-306	159	2	result	result	NOUN
gp-306	159	3	aligns	align	VERB
gp-306	159	4	with	with	ADP
gp-306	159	5	rachman	rachman	NOUN
gp-306	159	6	et	et	PROPN
gp-306	159	7	al	al	PROPN
gp-306	159	8	.	.	PROPN
gp-306	160	1	(	(	PUNCT
gp-306	160	2	2024	2024	NUM
gp-306	160	3	)	)	PUNCT
gp-306	160	4	and	and	CCONJ
gp-306	160	5	maysaroh	maysaroh	NOUN
gp-306	160	6	&	&	CCONJ
gp-306	160	7	murwaningsari	murwaningsari	PROPN
gp-306	160	8	(	(	PUNCT
gp-306	160	9	2023	2023	NUM
gp-306	160	10	)	)	PUNCT
gp-306	160	11	,	,	PUNCT
gp-306	160	12	who	who	PRON
gp-306	160	13	found	find	VERB
gp-306	160	14	that	that	SCONJ
gp-306	160	15	ema	ema	PROPN
gp-306	160	16	significantly	significantly	ADV
gp-306	160	17	affects	affect	VERB
gp-306	160	18	financial	financial	ADJ
gp-306	160	19	performance	performance	NOUN
gp-306	160	20	.	.	PUNCT
gp-306	161	1	the	the	DET
gp-306	161	2	effect	effect	NOUN
gp-306	161	3	of	of	ADP
gp-306	161	4	green	green	ADJ
gp-306	161	5	innovation	innovation	NOUN
gp-306	161	6	on	on	ADP
gp-306	161	7	carbon	carbon	NOUN
gp-306	161	8	emission	emission	NOUN
gp-306	161	9	disclosure	disclosure	NOUN
gp-306	161	10	with	with	ADP
gp-306	161	11	financial	financial	ADJ
gp-306	161	12	performance	performance	NOUN
gp-306	161	13	as	as	ADP
gp-306	161	14	a	a	DET
gp-306	161	15	mediating	mediate	VERB
gp-306	161	16	variable	variable	NOUN
gp-306	161	17	the	the	DET
gp-306	161	18	sobel	sobel	PROPN
gp-306	161	19	test	test	NOUN
gp-306	161	20	shows	show	VERB
gp-306	161	21	that	that	SCONJ
gp-306	161	22	the	the	DET
gp-306	161	23	t	t	PROPN
gp-306	161	24	-	-	PUNCT
gp-306	161	25	statistic	statistic	NOUN
gp-306	161	26	is	be	AUX
gp-306	161	27	1.07	1.07	NUM
gp-306	161	28	<	<	X
gp-306	161	29	1.97308	1.97308	NUM
gp-306	161	30	(	(	PUNCT
gp-306	161	31	t	t	NOUN
gp-306	161	32	-	-	PUNCT
gp-306	161	33	table	table	NOUN
gp-306	161	34	)	)	PUNCT
gp-306	161	35	,	,	PUNCT
gp-306	161	36	which	which	PRON
gp-306	161	37	means	mean	VERB
gp-306	161	38	that	that	SCONJ
gp-306	161	39	green	green	ADJ
gp-306	161	40	innovation	innovation	NOUN
gp-306	161	41	affects	affect	VERB
gp-306	161	42	carbon	carbon	NOUN
gp-306	161	43	emission	emission	NOUN
gp-306	161	44	disclosure	disclosure	NOUN
gp-306	161	45	through	through	ADP
gp-306	161	46	financial	financial	ADJ
gp-306	161	47	performance	performance	NOUN
gp-306	161	48	positively	positively	ADV
gp-306	161	49	but	but	CCONJ
gp-306	161	50	not	not	PART
gp-306	161	51	significantly	significantly	ADV
gp-306	161	52	.	.	PUNCT
gp-306	162	1	this	this	PRON
gp-306	162	2	indicates	indicate	VERB
gp-306	162	3	that	that	SCONJ
gp-306	162	4	while	while	SCONJ
gp-306	162	5	green	green	ADJ
gp-306	162	6	innovation	innovation	NOUN
gp-306	162	7	can	can	AUX
gp-306	162	8	improve	improve	VERB
gp-306	162	9	carbon	carbon	NOUN
gp-306	162	10	emission	emission	NOUN
gp-306	162	11	disclosure	disclosure	NOUN
gp-306	162	12	,	,	PUNCT
gp-306	162	13	financial	financial	ADJ
gp-306	162	14	performance	performance	NOUN
gp-306	162	15	can	can	AUX
gp-306	162	16	not	not	PART
gp-306	162	17	act	act	VERB
gp-306	162	18	as	as	ADP
gp-306	162	19	a	a	DET
gp-306	162	20	mediator	mediator	NOUN
gp-306	162	21	or	or	CCONJ
gp-306	162	22	supporting	support	VERB
gp-306	162	23	factor	factor	NOUN
gp-306	162	24	for	for	ADP
gp-306	162	25	this	this	DET
gp-306	162	26	influence	influence	NOUN
gp-306	162	27	.	.	PUNCT
gp-306	163	1	this	this	DET
gp-306	163	2	result	result	NOUN
gp-306	163	3	does	do	AUX
gp-306	163	4	not	not	PART
gp-306	163	5	support	support	VERB
gp-306	163	6	legitimacy	legitimacy	NOUN
gp-306	163	7	theory	theory	NOUN
gp-306	163	8	,	,	PUNCT
gp-306	163	9	which	which	PRON
gp-306	163	10	suggests	suggest	VERB
gp-306	163	11	that	that	SCONJ
gp-306	163	12	companies	company	NOUN
gp-306	163	13	disclose	disclose	VERB
gp-306	163	14	carbon	carbon	NOUN
gp-306	163	15	emissions	emission	NOUN
gp-306	163	16	to	to	PART
gp-306	163	17	gain	gain	VERB
gp-306	163	18	legitimacy	legitimacy	NOUN
gp-306	163	19	.	.	PUNCT
gp-306	164	1	if	if	SCONJ
gp-306	164	2	legitimacy	legitimacy	NOUN
gp-306	164	3	theory	theory	NOUN
gp-306	164	4	held	hold	VERB
gp-306	164	5	true	true	ADJ
gp-306	164	6	,	,	PUNCT
gp-306	164	7	companies	company	NOUN
gp-306	164	8	implementing	implement	VERB
gp-306	164	9	green	green	ADJ
gp-306	164	10	innovation	innovation	NOUN
gp-306	164	11	with	with	ADP
gp-306	164	12	strong	strong	ADJ
gp-306	164	13	financial	financial	ADJ
gp-306	164	14	performance	performance	NOUN
gp-306	164	15	should	should	AUX
gp-306	164	16	be	be	AUX
gp-306	164	17	encouraged	encourage	VERB
gp-306	164	18	to	to	PART
gp-306	164	19	disclose	disclose	VERB
gp-306	164	20	carbon	carbon	NOUN
gp-306	164	21	emissions	emission	NOUN
gp-306	164	22	.	.	PUNCT
gp-306	165	1	however	however	ADV
gp-306	165	2	,	,	PUNCT
gp-306	165	3	this	this	DET
gp-306	165	4	finding	finding	NOUN
gp-306	165	5	indicates	indicate	VERB
gp-306	165	6	that	that	SCONJ
gp-306	165	7	good	good	ADJ
gp-306	165	8	financial	financial	ADJ
gp-306	165	9	performance	performance	NOUN
gp-306	165	10	does	do	AUX
gp-306	165	11	not	not	PART
gp-306	165	12	mediate	mediate	VERB
gp-306	165	13	the	the	DET
gp-306	165	14	relationship	relationship	NOUN
gp-306	165	15	between	between	ADP
gp-306	165	16	green	green	ADJ
gp-306	165	17	innovation	innovation	NOUN
gp-306	165	18	and	and	CCONJ
gp-306	165	19	carbon	carbon	NOUN
gp-306	165	20	emission	emission	NOUN
gp-306	165	21	disclosure	disclosure	NOUN
gp-306	165	22	(	(	PUNCT
gp-306	165	23	xie	xie	PROPN
gp-306	165	24	et	et	PROPN
gp-306	165	25	al	al	PROPN
gp-306	165	26	.	.	PROPN
gp-306	165	27	,	,	PUNCT
gp-306	165	28	2019	2019	NUM
gp-306	165	29	;	;	PUNCT
gp-306	165	30	ladista	ladista	NOUN
gp-306	165	31	et	et	PROPN
gp-306	165	32	al	al	PROPN
gp-306	165	33	.	.	PROPN
gp-306	165	34	,	,	PUNCT
gp-306	165	35	2023	2023	NUM
gp-306	165	36	;	;	PUNCT
gp-306	165	37	yuliana	yuliana	PROPN
gp-306	165	38	&	&	CCONJ
gp-306	165	39	wedari	wedari	PROPN
gp-306	165	40	,	,	PUNCT
gp-306	165	41	2023	2023	NUM
gp-306	165	42	)	)	PUNCT
gp-306	165	43	.	.	PUNCT
gp-306	166	1	this	this	DET
gp-306	166	2	finding	finding	NOUN
gp-306	166	3	also	also	ADV
gp-306	166	4	contradicts	contradict	VERB
gp-306	166	5	stakeholder	stakeholder	NOUN
gp-306	166	6	theory	theory	NOUN
gp-306	166	7	,	,	PUNCT
gp-306	166	8	which	which	PRON
gp-306	166	9	emphasizes	emphasize	VERB
gp-306	166	10	that	that	SCONJ
gp-306	166	11	companies	company	NOUN
gp-306	166	12	have	have	VERB
gp-306	166	13	a	a	DET
gp-306	166	14	responsibility	responsibility	NOUN
gp-306	166	15	to	to	PART
gp-306	166	16	meet	meet	VERB
gp-306	166	17	stakeholders	stakeholder	NOUN
gp-306	166	18	'	'	PART
gp-306	166	19	interests	interest	NOUN
gp-306	166	20	.	.	PUNCT
gp-306	167	1	according	accord	VERB
gp-306	167	2	to	to	ADP
gp-306	167	3	this	this	DET
gp-306	167	4	theory	theory	NOUN
gp-306	167	5	,	,	PUNCT
gp-306	167	6	companies	company	NOUN
gp-306	167	7	with	with	ADP
gp-306	167	8	strong	strong	ADJ
gp-306	167	9	financial	financial	ADJ
gp-306	167	10	performance	performance	NOUN
gp-306	167	11	should	should	AUX
gp-306	167	12	be	be	AUX
gp-306	167	13	more	more	ADV
gp-306	167	14	transparent	transparent	ADJ
gp-306	167	15	in	in	ADP
gp-306	167	16	disclosing	disclose	VERB
gp-306	167	17	carbon	carbon	NOUN
gp-306	167	18	emissions	emission	NOUN
gp-306	167	19	,	,	PUNCT
gp-306	167	20	especially	especially	ADV
gp-306	167	21	if	if	SCONJ
gp-306	167	22	they	they	PRON
gp-306	167	23	are	be	AUX
gp-306	167	24	committed	commit	VERB
gp-306	167	25	to	to	ADP
gp-306	167	26	green	green	ADJ
gp-306	167	27	innovation	innovation	NOUN
gp-306	167	28	(	(	PUNCT
gp-306	167	29	gutterman	gutterman	NOUN
gp-306	167	30	,	,	PUNCT
gp-306	167	31	2023	2023	NUM
gp-306	167	32	;	;	PUNCT
gp-306	167	33	yuliana	yuliana	PROPN
gp-306	167	34	&	&	CCONJ
gp-306	167	35	wedari	wedari	PROPN
gp-306	167	36	,	,	PUNCT
gp-306	167	37	2023	2023	NUM
gp-306	167	38	;	;	PUNCT
gp-306	167	39	maharani	maharani	PROPN
gp-306	167	40	&	&	CCONJ
gp-306	167	41	dewi	dewi	PROPN
gp-306	167	42	,	,	PUNCT
gp-306	167	43	2024	2024	NUM
gp-306	167	44	)	)	PUNCT
gp-306	167	45	.	.	PUNCT
gp-306	168	1	based	base	VERB
gp-306	168	2	on	on	ADP
gp-306	168	3	these	these	DET
gp-306	168	4	findings	finding	NOUN
gp-306	168	5	,	,	PUNCT
gp-306	168	6	hypothesis	hypothesis	NOUN
gp-306	168	7	6	6	NUM
gp-306	168	8	is	be	AUX
gp-306	168	9	not	not	PART
gp-306	168	10	proven	prove	VERB
gp-306	168	11	.	.	PUNCT
gp-306	169	1	the	the	DET
gp-306	169	2	effect	effect	NOUN
gp-306	169	3	of	of	ADP
gp-306	169	4	environmental	environmental	ADJ
gp-306	169	5	management	management	NOUN
gp-306	169	6	accounting	account	VERB
gp-306	169	7	on	on	ADP
gp-306	169	8	carbon	carbon	NOUN
gp-306	169	9	emission	emission	NOUN
gp-306	169	10	disclosure	disclosure	NOUN
gp-306	169	11	with	with	ADP
gp-306	169	12	financial	financial	ADJ
gp-306	169	13	performance	performance	NOUN
gp-306	169	14	as	as	ADP
gp-306	169	15	a	a	DET
gp-306	169	16	mediating	mediate	VERB
gp-306	169	17	variable	variable	NOUN
gp-306	169	18	the	the	DET
gp-306	169	19	sobel	sobel	NOUN
gp-306	169	20	test	test	NOUN
gp-306	169	21	for	for	ADP
gp-306	169	22	environmental	environmental	ADJ
gp-306	169	23	management	management	NOUN
gp-306	169	24	accounting	account	VERB
gp-306	169	25	on	on	ADP
gp-306	169	26	carbon	carbon	NOUN
gp-306	169	27	emission	emission	NOUN
gp-306	169	28	disclosure	disclosure	NOUN
gp-306	169	29	through	through	ADP
gp-306	169	30	financial	financial	ADJ
gp-306	169	31	performance	performance	NOUN
gp-306	169	32	shows	show	VERB
gp-306	169	33	that	that	SCONJ
gp-306	169	34	the	the	DET
gp-306	169	35	t	t	PROPN
gp-306	169	36	-	-	PUNCT
gp-306	169	37	statistic	statistic	NOUN
gp-306	169	38	is	be	AUX
gp-306	169	39	-1.30	-1.30	VERB
gp-306	169	40	<	<	X
gp-306	169	41	1.97308	1.97308	NUM
gp-306	169	42	(	(	PUNCT
gp-306	169	43	t	t	NOUN
gp-306	169	44	-	-	PUNCT
gp-306	169	45	table	table	NOUN
gp-306	169	46	)	)	PUNCT
gp-306	169	47	,	,	PUNCT
gp-306	169	48	which	which	PRON
gp-306	169	49	means	mean	VERB
gp-306	169	50	that	that	SCONJ
gp-306	169	51	ema	ema	PROPN
gp-306	169	52	affects	affect	VERB
gp-306	169	53	carbon	carbon	NOUN
gp-306	169	54	emission	emission	NOUN
gp-306	169	55	disclosure	disclosure	NOUN
gp-306	169	56	through	through	ADP
gp-306	169	57	financial	financial	ADJ
gp-306	169	58	performance	performance	NOUN
gp-306	169	59	negatively	negatively	ADV
gp-306	169	60	and	and	CCONJ
gp-306	169	61	not	not	PART
gp-306	169	62	significantly	significantly	ADV
gp-306	169	63	.	.	PUNCT
gp-306	170	1	this	this	PRON
gp-306	170	2	indicates	indicate	VERB
gp-306	170	3	that	that	SCONJ
gp-306	170	4	financial	financial	ADJ
gp-306	170	5	performance	performance	NOUN
gp-306	170	6	does	do	AUX
gp-306	170	7	not	not	PART
gp-306	170	8	mediate	mediate	VERB
gp-306	170	9	the	the	DET
gp-306	170	10	relationship	relationship	NOUN
gp-306	170	11	between	between	ADP
gp-306	170	12	ema	ema	PROPN
gp-306	170	13	and	and	CCONJ
gp-306	170	14	carbon	carbon	NOUN
gp-306	170	15	emission	emission	NOUN
gp-306	170	16	disclosure	disclosure	NOUN
gp-306	170	17	.	.	PUNCT
gp-306	171	1	american	american	ADJ
gp-306	171	2	journal	journal	PROPN
gp-306	171	3	of	of	ADP
gp-306	171	4	economic	economic	ADJ
gp-306	171	5	and	and	CCONJ
gp-306	171	6	management	management	NOUN
gp-306	171	7	business	business	NOUN
gp-306	171	8	vol	vol	NOUN
gp-306	171	9	.	.	PROPN
gp-306	172	1	4	4	NUM
gp-306	172	2	no	no	NOUN
gp-306	172	3	.	.	NOUN
gp-306	173	1	7	7	NUM
gp-306	173	2	july	july	NOUN
gp-306	173	3	2025	2025	NUM
gp-306	173	4	1059	1059	NUM
gp-306	173	5	this	this	DET
gp-306	173	6	result	result	NOUN
gp-306	173	7	is	be	AUX
gp-306	173	8	inconsistent	inconsistent	ADJ
gp-306	173	9	with	with	ADP
gp-306	173	10	legitimacy	legitimacy	NOUN
gp-306	173	11	theory	theory	NOUN
gp-306	173	12	,	,	PUNCT
gp-306	173	13	which	which	PRON
gp-306	173	14	suggests	suggest	VERB
gp-306	173	15	that	that	SCONJ
gp-306	173	16	companies	company	NOUN
gp-306	173	17	will	will	AUX
gp-306	173	18	increase	increase	VERB
gp-306	173	19	environmental	environmental	ADJ
gp-306	173	20	information	information	NOUN
gp-306	173	21	,	,	PUNCT
gp-306	173	22	including	include	VERB
gp-306	173	23	carbon	carbon	NOUN
gp-306	173	24	emissions	emission	NOUN
gp-306	173	25	,	,	PUNCT
gp-306	173	26	to	to	PART
gp-306	173	27	gain	gain	VERB
gp-306	173	28	or	or	CCONJ
gp-306	173	29	maintain	maintain	VERB
gp-306	173	30	legitimacy	legitimacy	NOUN
gp-306	173	31	.	.	PUNCT
gp-306	174	1	the	the	DET
gp-306	174	2	inconsistency	inconsistency	NOUN
gp-306	174	3	arises	arise	VERB
gp-306	174	4	due	due	ADP
gp-306	174	5	to	to	ADP
gp-306	174	6	the	the	DET
gp-306	174	7	lack	lack	NOUN
gp-306	174	8	of	of	ADP
gp-306	174	9	social	social	ADJ
gp-306	174	10	pressure	pressure	NOUN
gp-306	174	11	or	or	CCONJ
gp-306	174	12	regulations	regulation	NOUN
gp-306	174	13	requiring	require	VERB
gp-306	174	14	comprehensive	comprehensive	ADJ
gp-306	174	15	carbon	carbon	NOUN
gp-306	174	16	emission	emission	NOUN
gp-306	174	17	disclosure	disclosure	NOUN
gp-306	174	18	,	,	PUNCT
gp-306	174	19	leading	lead	VERB
gp-306	174	20	companies	company	NOUN
gp-306	174	21	to	to	PART
gp-306	174	22	feel	feel	VERB
gp-306	174	23	no	no	DET
gp-306	174	24	need	need	NOUN
gp-306	174	25	to	to	PART
gp-306	174	26	improve	improve	VERB
gp-306	174	27	such	such	ADJ
gp-306	174	28	disclosure	disclosure	NOUN
gp-306	174	29	(	(	PUNCT
gp-306	174	30	nkundabanyanga	nkundabanyanga	NOUN
gp-306	174	31	et	et	PROPN
gp-306	174	32	al	al	PROPN
gp-306	174	33	.	.	PROPN
gp-306	174	34	,	,	PUNCT
gp-306	174	35	2021	2021	NUM
gp-306	174	36	)	)	PUNCT
gp-306	174	37	.	.	PUNCT
gp-306	175	1	this	this	DET
gp-306	175	2	finding	finding	NOUN
gp-306	175	3	also	also	ADV
gp-306	175	4	fails	fail	VERB
gp-306	175	5	to	to	PART
gp-306	175	6	confirm	confirm	VERB
gp-306	175	7	stakeholder	stakeholder	NOUN
gp-306	175	8	theory	theory	NOUN
gp-306	175	9	,	,	PUNCT
gp-306	175	10	which	which	PRON
gp-306	175	11	states	state	VERB
gp-306	175	12	that	that	SCONJ
gp-306	175	13	financial	financial	ADJ
gp-306	175	14	performance	performance	NOUN
gp-306	175	15	can	can	AUX
gp-306	175	16	serve	serve	VERB
gp-306	175	17	as	as	ADP
gp-306	175	18	a	a	DET
gp-306	175	19	means	mean	NOUN
gp-306	175	20	for	for	SCONJ
gp-306	175	21	companies	company	NOUN
gp-306	175	22	to	to	PART
gp-306	175	23	gain	gain	VERB
gp-306	175	24	the	the	DET
gp-306	175	25	trust	trust	NOUN
gp-306	175	26	of	of	ADP
gp-306	175	27	internal	internal	ADJ
gp-306	175	28	and	and	CCONJ
gp-306	175	29	external	external	ADJ
gp-306	175	30	stakeholders	stakeholder	NOUN
gp-306	175	31	.	.	PUNCT
gp-306	176	1	in	in	ADP
gp-306	176	2	this	this	DET
gp-306	176	3	context	context	NOUN
gp-306	176	4	,	,	PUNCT
gp-306	176	5	companies	company	NOUN
gp-306	176	6	should	should	AUX
gp-306	176	7	not	not	PART
gp-306	176	8	only	only	ADV
gp-306	176	9	pursue	pursue	VERB
gp-306	176	10	economic	economic	ADJ
gp-306	176	11	goals	goal	NOUN
gp-306	176	12	but	but	CCONJ
gp-306	176	13	also	also	ADV
gp-306	176	14	meet	meet	VERB
gp-306	176	15	environmental	environmental	ADJ
gp-306	176	16	responsibilities	responsibility	NOUN
gp-306	176	17	.	.	PUNCT
gp-306	177	1	however	however	ADV
gp-306	177	2	,	,	PUNCT
gp-306	177	3	in	in	ADP
gp-306	177	4	this	this	DET
gp-306	177	5	study	study	NOUN
gp-306	177	6	,	,	PUNCT
gp-306	177	7	financial	financial	ADJ
gp-306	177	8	performance	performance	NOUN
gp-306	177	9	does	do	AUX
gp-306	177	10	not	not	PART
gp-306	177	11	mediate	mediate	VERB
gp-306	177	12	the	the	DET
gp-306	177	13	influence	influence	NOUN
gp-306	177	14	of	of	ADP
gp-306	177	15	ema	ema	PROPN
gp-306	177	16	on	on	ADP
gp-306	177	17	carbon	carbon	NOUN
gp-306	177	18	emission	emission	NOUN
gp-306	177	19	disclosure	disclosure	NOUN
gp-306	177	20	because	because	SCONJ
gp-306	177	21	companies	company	NOUN
gp-306	177	22	are	be	AUX
gp-306	177	23	satisfied	satisfied	ADJ
gp-306	177	24	with	with	ADP
gp-306	177	25	minimal	minimal	ADJ
gp-306	177	26	carbon	carbon	NOUN
gp-306	177	27	emission	emission	NOUN
gp-306	177	28	disclosure	disclosure	NOUN
gp-306	177	29	as	as	ADP
gp-306	177	30	a	a	DET
gp-306	177	31	form	form	NOUN
gp-306	177	32	of	of	ADP
gp-306	177	33	accountability	accountability	NOUN
gp-306	177	34	to	to	ADP
gp-306	177	35	stakeholders	stakeholder	NOUN
gp-306	177	36	(	(	PUNCT
gp-306	177	37	kelvin	kelvin	PROPN
gp-306	177	38	et	et	PROPN
gp-306	177	39	al	al	PROPN
gp-306	177	40	.	.	PROPN
gp-306	177	41	,	,	PUNCT
gp-306	177	42	2017	2017	NUM
gp-306	177	43	;	;	PUNCT
gp-306	177	44	bibi	bibi	PROPN
gp-306	177	45	&	&	CCONJ
gp-306	177	46	narsa	narsa	PROPN
gp-306	177	47	,	,	PUNCT
gp-306	177	48	2022	2022	NUM
gp-306	177	49	)	)	PUNCT
gp-306	177	50	.	.	PUNCT
gp-306	178	1	conclusion	conclusion	NOUN
gp-306	178	2	this	this	DET
gp-306	178	3	study	study	NOUN
gp-306	178	4	found	find	VERB
gp-306	178	5	that	that	SCONJ
gp-306	178	6	green	green	ADJ
gp-306	178	7	innovation	innovation	NOUN
gp-306	178	8	positively	positively	ADV
gp-306	178	9	and	and	CCONJ
gp-306	178	10	significantly	significantly	ADV
gp-306	178	11	influenced	influence	VERB
gp-306	178	12	carbon	carbon	NOUN
gp-306	178	13	emission	emission	NOUN
gp-306	178	14	disclosure	disclosure	NOUN
gp-306	178	15	,	,	PUNCT
gp-306	178	16	whereas	whereas	SCONJ
gp-306	178	17	environmental	environmental	ADJ
gp-306	178	18	management	management	NOUN
gp-306	178	19	accounting	accounting	NOUN
gp-306	178	20	had	have	VERB
gp-306	178	21	a	a	DET
gp-306	178	22	negative	negative	ADJ
gp-306	178	23	and	and	CCONJ
gp-306	178	24	significant	significant	ADJ
gp-306	178	25	effect	effect	NOUN
gp-306	178	26	on	on	ADP
gp-306	178	27	disclosure	disclosure	NOUN
gp-306	178	28	.	.	PUNCT
gp-306	179	1	financial	financial	ADJ
gp-306	179	2	performance	performance	NOUN
gp-306	179	3	showed	show	VERB
gp-306	179	4	a	a	DET
gp-306	179	5	positive	positive	ADJ
gp-306	179	6	but	but	CCONJ
gp-306	179	7	insignificant	insignificant	ADJ
gp-306	179	8	effect	effect	NOUN
gp-306	179	9	on	on	ADP
gp-306	179	10	carbon	carbon	NOUN
gp-306	179	11	emission	emission	NOUN
gp-306	179	12	disclosure	disclosure	NOUN
gp-306	179	13	,	,	PUNCT
gp-306	179	14	with	with	ADP
gp-306	179	15	green	green	ADJ
gp-306	179	16	innovation	innovation	NOUN
gp-306	179	17	also	also	ADV
gp-306	179	18	having	have	VERB
gp-306	179	19	a	a	DET
gp-306	179	20	positive	positive	ADJ
gp-306	179	21	yet	yet	ADV
gp-306	179	22	insignificant	insignificant	ADJ
gp-306	179	23	impact	impact	NOUN
gp-306	179	24	on	on	ADP
gp-306	179	25	financial	financial	ADJ
gp-306	179	26	performance	performance	NOUN
gp-306	179	27	.	.	PUNCT
gp-306	180	1	conversely	conversely	ADV
gp-306	180	2	,	,	PUNCT
gp-306	180	3	environmental	environmental	ADJ
gp-306	180	4	management	management	NOUN
gp-306	180	5	accounting	account	VERB
gp-306	180	6	negatively	negatively	ADV
gp-306	180	7	and	and	CCONJ
gp-306	180	8	significantly	significantly	ADV
gp-306	180	9	affected	affect	VERB
gp-306	180	10	financial	financial	ADJ
gp-306	180	11	performance	performance	NOUN
gp-306	180	12	.	.	PUNCT
gp-306	181	1	the	the	DET
gp-306	181	2	mediating	mediate	VERB
gp-306	181	3	role	role	NOUN
gp-306	181	4	of	of	ADP
gp-306	181	5	financial	financial	ADJ
gp-306	181	6	performance	performance	NOUN
gp-306	181	7	revealed	reveal	VERB
gp-306	181	8	that	that	SCONJ
gp-306	181	9	the	the	DET
gp-306	181	10	indirect	indirect	ADJ
gp-306	181	11	effect	effect	NOUN
gp-306	181	12	of	of	ADP
gp-306	181	13	green	green	ADJ
gp-306	181	14	innovation	innovation	NOUN
gp-306	181	15	on	on	ADP
gp-306	181	16	carbon	carbon	NOUN
gp-306	181	17	emission	emission	NOUN
gp-306	181	18	disclosure	disclosure	NOUN
gp-306	181	19	was	be	AUX
gp-306	181	20	positive	positive	ADJ
gp-306	181	21	but	but	CCONJ
gp-306	181	22	insignificant	insignificant	ADJ
gp-306	181	23	,	,	PUNCT
gp-306	181	24	while	while	SCONJ
gp-306	181	25	the	the	DET
gp-306	181	26	indirect	indirect	ADJ
gp-306	181	27	effect	effect	NOUN
gp-306	181	28	of	of	ADP
gp-306	181	29	environmental	environmental	ADJ
gp-306	181	30	management	management	NOUN
gp-306	181	31	accounting	accounting	NOUN
gp-306	181	32	was	be	AUX
gp-306	181	33	negative	negative	ADJ
gp-306	181	34	and	and	CCONJ
gp-306	181	35	insignificant	insignificant	ADJ
gp-306	181	36	.	.	PUNCT
gp-306	182	1	based	base	VERB
gp-306	182	2	on	on	ADP
gp-306	182	3	these	these	DET
gp-306	182	4	results	result	NOUN
gp-306	182	5	,	,	PUNCT
gp-306	182	6	companies	company	NOUN
gp-306	182	7	are	be	AUX
gp-306	182	8	encouraged	encourage	VERB
gp-306	182	9	to	to	PART
gp-306	182	10	continuously	continuously	ADV
gp-306	182	11	enhance	enhance	VERB
gp-306	182	12	green	green	ADJ
gp-306	182	13	innovation	innovation	NOUN
gp-306	182	14	by	by	ADP
gp-306	182	15	adopting	adopt	VERB
gp-306	182	16	environmentally	environmentally	ADV
gp-306	182	17	friendly	friendly	ADJ
gp-306	182	18	technologies	technology	NOUN
gp-306	182	19	and	and	CCONJ
gp-306	182	20	process	process	NOUN
gp-306	182	21	improvements	improvement	NOUN
gp-306	182	22	to	to	PART
gp-306	182	23	foster	foster	VERB
gp-306	182	24	more	more	ADV
gp-306	182	25	transparent	transparent	ADJ
gp-306	182	26	carbon	carbon	NOUN
gp-306	182	27	emission	emission	NOUN
gp-306	182	28	disclosures	disclosure	NOUN
gp-306	182	29	.	.	PUNCT
gp-306	183	1	additionally	additionally	ADV
gp-306	183	2	,	,	PUNCT
gp-306	183	3	strengthening	strengthen	VERB
gp-306	183	4	environmental	environmental	ADJ
gp-306	183	5	management	management	NOUN
gp-306	183	6	accounting	account	VERB
gp-306	183	7	with	with	ADP
gp-306	183	8	a	a	DET
gp-306	183	9	strategic	strategic	ADJ
gp-306	183	10	focus	focus	NOUN
gp-306	183	11	beyond	beyond	ADP
gp-306	183	12	cost	cost	NOUN
gp-306	183	13	control	control	NOUN
gp-306	183	14	can	can	AUX
gp-306	183	15	add	add	VERB
gp-306	183	16	value	value	NOUN
gp-306	183	17	to	to	ADP
gp-306	183	18	both	both	CCONJ
gp-306	183	19	environmental	environmental	ADJ
gp-306	183	20	and	and	CCONJ
gp-306	183	21	financial	financial	ADJ
gp-306	183	22	outcomes	outcome	NOUN
gp-306	183	23	.	.	PUNCT
gp-306	184	1	future	future	ADJ
gp-306	184	2	research	research	NOUN
gp-306	184	3	should	should	AUX
gp-306	184	4	explore	explore	VERB
gp-306	184	5	other	other	ADJ
gp-306	184	6	variables	variable	NOUN
gp-306	184	7	such	such	ADJ
gp-306	184	8	as	as	ADP
gp-306	184	9	corporate	corporate	ADJ
gp-306	184	10	governance	governance	NOUN
gp-306	184	11	or	or	CCONJ
gp-306	184	12	environmental	environmental	ADJ
gp-306	184	13	strategy	strategy	NOUN
gp-306	184	14	that	that	PRON
gp-306	184	15	might	might	AUX
gp-306	184	16	significantly	significantly	ADV
gp-306	184	17	influence	influence	VERB
gp-306	184	18	carbon	carbon	NOUN
gp-306	184	19	emission	emission	NOUN
gp-306	184	20	disclosure	disclosure	NOUN
gp-306	184	21	.	.	PUNCT
gp-306	185	1	references	reference	NOUN
gp-306	185	2	agustia	agustia	PROPN
gp-306	185	3	,	,	PUNCT
gp-306	185	4	d.	d.	PROPN
gp-306	185	5	,	,	PUNCT
gp-306	185	6	sawarjuwono	sawarjuwono	PROPN
gp-306	185	7	,	,	PUNCT
gp-306	185	8	t.	t.	PROPN
gp-306	185	9	,	,	PUNCT
gp-306	185	10	&	&	CCONJ
gp-306	185	11	dianawati	dianawati	PROPN
gp-306	185	12	,	,	PUNCT
gp-306	185	13	w.	w.	NOUN
gp-306	185	14	(	(	PUNCT
gp-306	185	15	2019	2019	NUM
gp-306	185	16	)	)	PUNCT
gp-306	185	17	.	.	PUNCT
gp-306	186	1	the	the	DET
gp-306	186	2	mediating	mediate	VERB
gp-306	186	3	effect	effect	NOUN
gp-306	186	4	of	of	ADP
gp-306	186	5	environmental	environmental	ADJ
gp-306	186	6	management	management	NOUN
gp-306	186	7	accounting	account	VERB
gp-306	186	8	on	on	ADP
gp-306	186	9	green	green	ADJ
gp-306	186	10	innovation	innovation	NOUN
gp-306	186	11	firm	firm	NOUN
gp-306	186	12	value	value	NOUN
gp-306	186	13	relationship	relationship	NOUN
gp-306	186	14	.	.	PUNCT
gp-306	187	1	international	international	ADJ
gp-306	187	2	journal	journal	PROPN
gp-306	187	3	of	of	ADP
gp-306	187	4	energy	energy	NOUN
gp-306	187	5	economics	economic	NOUN
gp-306	187	6	and	and	CCONJ
gp-306	187	7	policy	policy	NOUN
gp-306	187	8	,	,	PUNCT
gp-306	187	9	9(2	9(2	NUM
gp-306	187	10	)	)	PUNCT
gp-306	187	11	,	,	PUNCT
gp-306	187	12	2416–4553	2416–4553	NUM
gp-306	187	13	.	.	PUNCT
gp-306	188	1	alfriansyah	alfriansyah	PROPN
gp-306	188	2	,	,	PUNCT
gp-306	188	3	r.	r.	PROPN
gp-306	188	4	v.	v.	PROPN
gp-306	188	5	,	,	PUNCT
gp-306	188	6	&	&	CCONJ
gp-306	188	7	darmawati	darmawati	PROPN
gp-306	188	8	,	,	PUNCT
gp-306	188	9	d.	d.	PROPN
gp-306	188	10	(	(	PUNCT
gp-306	188	11	2024	2024	NUM
gp-306	188	12	)	)	PUNCT
gp-306	188	13	.	.	PUNCT
gp-306	189	1	pengaruh	pengaruh	PROPN
gp-306	189	2	kinerja	kinerja	PROPN
gp-306	189	3	lingkungan	lingkungan	VERB
gp-306	189	4	dan	dan	PROPN
gp-306	189	5	kepemilikan	kepemilikan	PROPN
gp-306	189	6	institusional	institusional	PROPN
gp-306	189	7	dalam	dalam	PROPN
gp-306	189	8	memoderasi	memoderasi	PROPN
gp-306	189	9	pengaruh	pengaruh	NOUN
gp-306	189	10	kinerja	kinerja	PROPN
gp-306	189	11	keuangan	keuangan	VERB
gp-306	189	12	terhadap	terhadap	PROPN
gp-306	189	13	carbon	carbon	NOUN
gp-306	189	14	emission	emission	NOUN
gp-306	189	15	disclosure	disclosure	NOUN
gp-306	189	16	.	.	PUNCT
gp-306	190	1	ekonomi	ekonomi	PROPN
gp-306	190	2	trisakti	trisakti	ADV
gp-306	190	3	,	,	PUNCT
gp-306	190	4	4(2	4(2	NUM
gp-306	190	5	)	)	PUNCT
gp-306	190	6	,	,	PUNCT
gp-306	190	7	541	541	NUM
gp-306	190	8	–	–	PUNCT
gp-306	190	9	552	552	NUM
gp-306	190	10	.	.	PUNCT
gp-306	191	1	al	al	PROPN
gp-306	191	2	-	-	PUNCT
gp-306	191	3	mari	mari	PROPN
gp-306	191	4	,	,	PUNCT
gp-306	191	5	j.	j.	PROPN
gp-306	191	6	r.	r.	PROPN
gp-306	191	7	,	,	PUNCT
gp-306	191	8	&	&	CCONJ
gp-306	191	9	mardini	mardini	PROPN
gp-306	191	10	,	,	PUNCT
gp-306	191	11	g.	g.	PROPN
gp-306	191	12	h.	h.	PROPN
gp-306	191	13	(	(	PUNCT
gp-306	191	14	2024	2024	NUM
gp-306	191	15	)	)	PUNCT
gp-306	191	16	.	.	PUNCT
gp-306	192	1	financial	financial	ADJ
gp-306	192	2	performance	performance	NOUN
gp-306	192	3	and	and	CCONJ
gp-306	192	4	carbon	carbon	NOUN
gp-306	192	5	emission	emission	NOUN
gp-306	192	6	disclosure	disclosure	NOUN
gp-306	192	7	.	.	PUNCT
gp-306	193	1	journal	journal	NOUN
gp-306	193	2	of	of	ADP
gp-306	193	3	business	business	NOUN
gp-306	193	4	and	and	CCONJ
gp-306	193	5	socio	socio	NOUN
gp-306	193	6	-	-	PUNCT
gp-306	193	7	economic	economic	ADJ
gp-306	193	8	development	development	NOUN
gp-306	193	9	,	,	PUNCT
gp-306	193	10	4(4	4(4	NUM
gp-306	193	11	)	)	PUNCT
gp-306	193	12	,	,	PUNCT
gp-306	193	13	293–307	293–307	NUM
gp-306	193	14	.	.	PUNCT
gp-306	194	1	https://doi.org/10.1108/jbsed-03-2024-0023	https://doi.org/10.1108/jbsed-03-2024-0023	NOUN
gp-306	194	2	bahriansyah	bahriansyah	NOUN
gp-306	194	3	,	,	PUNCT
gp-306	194	4	r.	r.	PROPN
gp-306	194	5	i.	i.	PROPN
gp-306	194	6	,	,	PUNCT
gp-306	194	7	&	&	CCONJ
gp-306	194	8	ginting	ginte	VERB
gp-306	194	9	,	,	PUNCT
gp-306	194	10	l.	l.	PROPN
gp-306	194	11	y.	y.	PROPN
gp-306	194	12	(	(	PUNCT
gp-306	194	13	2022	2022	NUM
gp-306	194	14	)	)	PUNCT
gp-306	194	15	.	.	PUNCT
gp-306	195	1	pengungkapan	pengungkapan	PROPN
gp-306	195	2	emisi	emisi	PROPN
gp-306	195	3	karbon	karbon	PROPN
gp-306	195	4	terhadap	terhadap	PROPN
gp-306	195	5	nilai	nilai	PROPN
gp-306	195	6	perusahan	perusahan	PROPN
gp-306	195	7	dengan	dengan	PROPN
gp-306	195	8	media	media	PROPN
gp-306	195	9	exposure	exposure	PROPN
gp-306	195	10	sebagai	sebagai	PROPN
gp-306	195	11	variabel	variabel	PROPN
gp-306	195	12	moderasi	moderasi	PROPN
gp-306	195	13	.	.	PUNCT
gp-306	196	1	jurnal	jurnal	PROPN
gp-306	196	2	riset	riset	PROPN
gp-306	196	3	akuntansi	akuntansi	PROPN
gp-306	196	4	&	&	CCONJ
gp-306	196	5	perpajakan	perpajakan	PROPN
gp-306	196	6	(	(	PUNCT
gp-306	196	7	jrap	jrap	NOUN
gp-306	196	8	)	)	PUNCT
gp-306	196	9	,	,	PUNCT
gp-306	196	10	9(02	9(02	NUM
gp-306	196	11	)	)	PUNCT
gp-306	196	12	,	,	PUNCT
gp-306	196	13	249–260	249–260	NUM
gp-306	196	14	.	.	PUNCT
gp-306	197	1	https://doi.org/10.35838/jrap.2022.009.02.21	https://doi.org/10.35838/jrap.2022.009.02.21	PROPN
gp-306	197	2	bibi	bibi	NOUN
gp-306	197	3	,	,	PUNCT
gp-306	197	4	y.	y.	PROPN
gp-306	197	5	s.	s.	PROPN
gp-306	197	6	,	,	PUNCT
gp-306	197	7	&	&	CCONJ
gp-306	197	8	narsa	narsa	PROPN
gp-306	197	9	,	,	PUNCT
gp-306	197	10	n.	n.	PROPN
gp-306	197	11	p.	p.	PROPN
gp-306	197	12	d.	d.	PROPN
gp-306	197	13	r.	r.	PROPN
gp-306	197	14	h.	h.	PROPN
gp-306	197	15	(	(	PUNCT
gp-306	197	16	2022	2022	NUM
gp-306	197	17	)	)	PUNCT
gp-306	197	18	.	.	PUNCT
gp-306	198	1	pengaruh	pengaruh	PROPN
gp-306	198	2	environmental	environmental	PROPN
gp-306	198	3	management	management	PROPN
gp-306	198	4	terhadap	terhadap	PROPN
gp-306	198	5	kinerja	kinerja	PROPN
gp-306	198	6	keuangan	keuangan	PROPN
gp-306	198	7	dengan	dengan	PROPN
gp-306	198	8	green	green	PROPN
gp-306	198	9	innovation	innovation	PROPN
gp-306	198	10	sebagai	sebagai	PROPN
gp-306	198	11	variabel	variabel	PROPN
gp-306	198	12	mediasi	mediasi	PROPN
gp-306	198	13	.	.	PUNCT
gp-306	199	1	jurnal	jurnal	ADJ
gp-306	199	2	akuntansi	akuntansi	PROPN
gp-306	199	3	universitas	universitas	PROPN
gp-306	199	4	jember	jember	PROPN
gp-306	199	5	,	,	PUNCT
gp-306	199	6	20(2	20(2	NUM
gp-306	199	7	)	)	PUNCT
gp-306	199	8	,	,	PUNCT
gp-306	199	9	90	90	NUM
gp-306	199	10	.	.	PUNCT
gp-306	199	11	https://doi.org/10.19184/jauj.v20i2.34896	https://doi.org/10.19184/jauj.v20i2.34896	PROPN
gp-306	199	12	birken	birken	PROPN
gp-306	199	13	,	,	PUNCT
gp-306	199	14	e.	e.	PROPN
gp-306	199	15	g.	g.	PROPN
gp-306	199	16	(	(	PUNCT
gp-306	199	17	2021	2021	NUM
gp-306	199	18	,	,	PUNCT
gp-306	199	19	october	october	PROPN
gp-306	199	20	)	)	PUNCT
gp-306	199	21	.	.	PUNCT
gp-306	200	1	understanding	understand	VERB
gp-306	200	2	return	return	NOUN
gp-306	200	3	on	on	ADP
gp-306	200	4	assets	asset	NOUN
gp-306	200	5	(	(	PUNCT
gp-306	200	6	roa	roa	PROPN
gp-306	200	7	)	)	PUNCT
gp-306	200	8	.	.	PUNCT
gp-306	201	1	forbes	forbes	PROPN
gp-306	201	2	.	.	PUNCT
gp-306	201	3	https://www.forbes.com/advisor/investing/roa-return-on-assets/	https://www.forbes.com/advisor/investing/roa-return-on-assets/	NOUN
gp-306	201	4	burhany	burhany	NOUN
gp-306	201	5	,	,	PUNCT
gp-306	201	6	d.	d.	PROPN
gp-306	201	7	i.	i.	PROPN
gp-306	201	8	(	(	PUNCT
gp-306	201	9	2013	2013	NUM
gp-306	201	10	)	)	PUNCT
gp-306	201	11	.	.	PUNCT
gp-306	202	1	akuntansi	akuntansi	PROPN
gp-306	202	2	manajemen	manajemen	PROPN
gp-306	202	3	linkungan	linkungan	PROPN
gp-306	202	4	,	,	PUNCT
gp-306	202	5	alat	alat	PROPN
gp-306	202	6	bantu	bantu	PROPN
gp-306	202	7	untuk	untuk	PROPN
gp-306	202	8	meningkatkan	meningkatkan	PROPN
gp-306	202	9	kinerja	kinerja	PROPN
gp-306	202	10	lingkungan	lingkungan	VERB
gp-306	202	11	dalam	dalam	PROPN
gp-306	202	12	pembangunan	pembangunan	PROPN
gp-306	202	13	berkelanjutan	berkelanjutan	NOUN
gp-306	202	14	.	.	PUNCT
gp-306	203	1	ekuitas	ekuita	NOUN
gp-306	203	2	:	:	PUNCT
gp-306	203	3	jurnal	jurnal	ADJ
gp-306	203	4	ekonomi	ekonomi	PROPN
gp-306	203	5	dan	dan	PROPN
gp-306	203	6	keuangan	keuangan	PROPN
gp-306	203	7	,	,	PUNCT
gp-306	203	8	17(3	17(3	NUM
gp-306	203	9	)	)	PUNCT
gp-306	203	10	,	,	PUNCT
gp-306	203	11	279–298	279–298	NUM
gp-306	203	12	.	.	PUNCT
gp-306	204	1	chandra	chandra	PROPN
gp-306	204	2	,	,	PUNCT
gp-306	204	3	w.	w.	PROPN
gp-306	204	4	,	,	PUNCT
gp-306	204	5	&	&	CCONJ
gp-306	204	6	sumani	sumani	PROPN
gp-306	204	7	,	,	PUNCT
gp-306	204	8	s.	s.	PROPN
gp-306	204	9	(	(	PUNCT
gp-306	204	10	2023	2023	NUM
gp-306	204	11	)	)	PUNCT
gp-306	204	12	.	.	PUNCT
gp-306	205	1	pengaruh	pengaruh	PROPN
gp-306	205	2	inovasi	inovasi	PROPN
gp-306	205	3	terhadap	terhadap	PROPN
gp-306	205	4	profitabilitas	profitabilitas	PROPN
gp-306	205	5	perusahaan	perusahaan	PROPN
gp-306	205	6	sektor	sektor	PROPN
gp-306	205	7	industri	industri	PROPN
gp-306	205	8	energi	energi	PROPN
gp-306	205	9	di	di	PROPN
gp-306	205	10	indonesia	indonesia	PROPN
gp-306	205	11	.	.	PUNCT
gp-306	206	1	jurnal	jurnal	PROPN
gp-306	206	2	akuntansi	akuntansi	PROPN
gp-306	206	3	,	,	PUNCT
gp-306	206	4	17(1	17(1	NUM
gp-306	206	5	)	)	PUNCT
gp-306	206	6	,	,	PUNCT
gp-306	206	7	59–83	59–83	NUM
gp-306	206	8	.	.	PUNCT
gp-306	207	1	https://doi.org/10.25170/jak.v17i1.4331	https://doi.org/10.25170/jak.v17i1.4331	PROPN
gp-306	207	2	american	american	PROPN
gp-306	207	3	journal	journal	PROPN
gp-306	207	4	of	of	ADP
gp-306	207	5	economic	economic	ADJ
gp-306	207	6	and	and	CCONJ
gp-306	207	7	management	management	NOUN
gp-306	207	8	business	business	NOUN
gp-306	207	9	vol	vol	NOUN
gp-306	207	10	.	.	PROPN
gp-306	207	11	4	4	NUM
gp-306	207	12	no	no	NOUN
gp-306	207	13	.	.	NOUN
gp-306	208	1	7	7	NUM
gp-306	208	2	july	july	PROPN
gp-306	208	3	2025	2025	NUM
gp-306	208	4	1060	1060	NUM
gp-306	208	5	chang	chang	PROPN
gp-306	208	6	,	,	PUNCT
gp-306	208	7	c.	c.	PROPN
gp-306	208	8	h.	h.	PROPN
gp-306	208	9	(	(	PUNCT
gp-306	208	10	2014	2014	NUM
gp-306	208	11	)	)	PUNCT
gp-306	208	12	.	.	PUNCT
gp-306	209	1	the	the	DET
gp-306	209	2	determinants	determinant	NOUN
gp-306	209	3	of	of	ADP
gp-306	209	4	green	green	ADJ
gp-306	209	5	product	product	NOUN
gp-306	209	6	innovation	innovation	NOUN
gp-306	209	7	performance	performance	NOUN
gp-306	209	8	.	.	PUNCT
gp-306	210	1	corporate	corporate	ADJ
gp-306	210	2	social	social	ADJ
gp-306	210	3	responsibility	responsibility	NOUN
gp-306	210	4	and	and	CCONJ
gp-306	210	5	environmental	environmental	ADJ
gp-306	210	6	management	management	NOUN
gp-306	210	7	,	,	PUNCT
gp-306	210	8	23(2	23(2	NOUN
gp-306	210	9	)	)	PUNCT
gp-306	210	10	,	,	PUNCT
gp-306	210	11	65–76	65–76	NUM
gp-306	210	12	.	.	PUNCT
gp-306	211	1	https://doi.org/10.1002/csr.1361	https://doi.org/10.1002/csr.1361	NOUN
gp-306	211	2	chen	chen	PROPN
gp-306	211	3	,	,	PUNCT
gp-306	211	4	j.	j.	PROPN
gp-306	211	5	c.	c.	PROPN
gp-306	211	6	,	,	PUNCT
gp-306	211	7	&	&	CCONJ
gp-306	211	8	roberts	roberts	PROPN
gp-306	211	9	,	,	PUNCT
gp-306	211	10	r.	r.	PROPN
gp-306	211	11	w.	w.	PROPN
gp-306	211	12	(	(	PUNCT
gp-306	211	13	2010	2010	NUM
gp-306	211	14	)	)	PUNCT
gp-306	211	15	.	.	PUNCT
gp-306	212	1	toward	toward	ADP
gp-306	212	2	a	a	DET
gp-306	212	3	more	more	ADV
gp-306	212	4	coherent	coherent	ADJ
gp-306	212	5	understanding	understanding	NOUN
gp-306	212	6	of	of	ADP
gp-306	212	7	the	the	DET
gp-306	212	8	organization	organization	NOUN
gp-306	212	9	–	–	PUNCT
gp-306	212	10	society	society	NOUN
gp-306	212	11	relationship	relationship	NOUN
gp-306	212	12	:	:	PUNCT
gp-306	212	13	a	a	DET
gp-306	212	14	theoretical	theoretical	ADJ
gp-306	212	15	consideration	consideration	NOUN
gp-306	212	16	for	for	ADP
gp-306	212	17	social	social	ADJ
gp-306	212	18	and	and	CCONJ
gp-306	212	19	environmental	environmental	ADJ
gp-306	212	20	accounting	accounting	NOUN
gp-306	212	21	research	research	NOUN
gp-306	212	22	.	.	PUNCT
gp-306	213	1	journal	journal	PROPN
gp-306	213	2	of	of	ADP
gp-306	213	3	business	business	NOUN
gp-306	213	4	ethics	ethic	NOUN
gp-306	213	5	,	,	PUNCT
gp-306	213	6	97(4	97(4	NUM
gp-306	213	7	)	)	PUNCT
gp-306	213	8	,	,	PUNCT
gp-306	213	9	651–665	651–665	NUM
gp-306	213	10	.	.	PUNCT
gp-306	214	1	https://doi.org/10.1007/s10551-010-0531-0	https://doi.org/10.1007/s10551-010-0531-0	VERB
gp-306	214	2	chen	chen	PROPN
gp-306	214	3	,	,	PUNCT
gp-306	214	4	y.	y.	PROPN
gp-306	214	5	s.	s.	PROPN
gp-306	214	6	,	,	PUNCT
gp-306	214	7	lai	lai	PROPN
gp-306	214	8	,	,	PUNCT
gp-306	214	9	s.	s.	PROPN
gp-306	214	10	b.	b.	PROPN
gp-306	214	11	,	,	PUNCT
gp-306	214	12	&	&	CCONJ
gp-306	214	13	wen	wen	PROPN
gp-306	214	14	,	,	PUNCT
gp-306	214	15	c.	c.	PROPN
gp-306	214	16	t.	t.	PROPN
gp-306	214	17	(	(	PUNCT
gp-306	214	18	2006	2006	NUM
gp-306	214	19	)	)	PUNCT
gp-306	214	20	.	.	PUNCT
gp-306	215	1	the	the	DET
gp-306	215	2	influence	influence	NOUN
gp-306	215	3	of	of	ADP
gp-306	215	4	green	green	ADJ
gp-306	215	5	innovation	innovation	NOUN
gp-306	215	6	performance	performance	NOUN
gp-306	215	7	on	on	ADP
gp-306	215	8	corporate	corporate	ADJ
gp-306	215	9	advantage	advantage	NOUN
gp-306	215	10	in	in	ADP
gp-306	215	11	taiwan	taiwan	PROPN
gp-306	215	12	.	.	PUNCT
gp-306	216	1	journal	journal	PROPN
gp-306	216	2	of	of	ADP
gp-306	216	3	business	business	NOUN
gp-306	216	4	ethics	ethic	NOUN
gp-306	216	5	,	,	PUNCT
gp-306	216	6	67(4	67(4	NUM
gp-306	216	7	)	)	PUNCT
gp-306	216	8	,	,	PUNCT
gp-306	216	9	331–339	331–339	NUM
gp-306	216	10	.	.	PUNCT
gp-306	217	1	https://doi.org/10.1007/s10551-006-9025-5	https://doi.org/10.1007/s10551-006-9025-5	NUM
gp-306	217	2	choi	choi	NOUN
gp-306	217	3	,	,	PUNCT
gp-306	217	4	b.	b.	PROPN
gp-306	217	5	b.	b.	PROPN
gp-306	217	6	,	,	PUNCT
gp-306	217	7	lee	lee	PROPN
gp-306	217	8	,	,	PUNCT
gp-306	217	9	d.	d.	PROPN
gp-306	217	10	,	,	PUNCT
gp-306	217	11	&	&	CCONJ
gp-306	217	12	psaros	psaros	PROPN
gp-306	217	13	,	,	PUNCT
gp-306	217	14	j.	j.	PROPN
gp-306	217	15	(	(	PUNCT
gp-306	217	16	2013	2013	NUM
gp-306	217	17	)	)	PUNCT
gp-306	217	18	.	.	PUNCT
gp-306	218	1	an	an	DET
gp-306	218	2	analysis	analysis	NOUN
gp-306	218	3	of	of	ADP
gp-306	218	4	australian	australian	ADJ
gp-306	218	5	company	company	NOUN
gp-306	218	6	carbon	carbon	NOUN
gp-306	218	7	emission	emission	NOUN
gp-306	218	8	disclosures	disclosure	NOUN
gp-306	218	9	.	.	PUNCT
gp-306	219	1	pacific	pacific	PROPN
gp-306	219	2	accounting	accounting	PROPN
gp-306	219	3	review	review	PROPN
gp-306	219	4	,	,	PUNCT
gp-306	219	5	25(1	25(1	NUM
gp-306	219	6	)	)	PUNCT
gp-306	219	7	,	,	PUNCT
gp-306	219	8	58–79	58–79	NUM
gp-306	219	9	.	.	PUNCT
gp-306	220	1	https://doi.org/10.1108/01140581311318968	https://doi.org/10.1108/01140581311318968	PROPN
gp-306	220	2	damas	damas	PROPN
gp-306	220	3	,	,	PUNCT
gp-306	220	4	d.	d.	PROPN
gp-306	220	5	,	,	PUNCT
gp-306	220	6	maghviroh	maghviroh	PROPN
gp-306	220	7	,	,	PUNCT
gp-306	220	8	r.	r.	PROPN
gp-306	220	9	el	el	PROPN
gp-306	220	10	,	,	PUNCT
gp-306	220	11	&	&	CCONJ
gp-306	220	12	meidiyah	meidiyah	PROPN
gp-306	220	13	,	,	PUNCT
gp-306	220	14	m.	m.	NOUN
gp-306	220	15	(	(	PUNCT
gp-306	220	16	2021	2021	NUM
gp-306	220	17	)	)	PUNCT
gp-306	220	18	.	.	PUNCT
gp-306	221	1	pengaruh	pengaruh	NOUN
gp-306	221	2	eco	eco	NOUN
gp-306	221	3	efficiency	efficiency	NOUN
gp-306	221	4	,	,	PUNCT
gp-306	221	5	green	green	ADJ
gp-306	221	6	innovation	innovation	NOUN
gp-306	221	7	dan	dan	PROPN
gp-306	221	8	carbon	carbon	PROPN
gp-306	221	9	emission	emission	PROPN
gp-306	221	10	disclosure	disclosure	PROPN
gp-306	221	11	terhadap	terhadap	PROPN
gp-306	221	12	nilai	nilai	PROPN
gp-306	221	13	perusahaan	perusahaan	PROPN
gp-306	221	14	dengan	dengan	PROPN
gp-306	221	15	kinerja	kinerja	PROPN
gp-306	221	16	lingkungan	lingkungan	VERB
gp-306	221	17	sebagai	sebagai	PROPN
gp-306	221	18	moderasi	moderasi	PROPN
gp-306	221	19	.	.	PUNCT
gp-306	222	1	jurnal	jurnal	ADJ
gp-306	222	2	magister	magister	PROPN
gp-306	222	3	akuntansi	akuntansi	PROPN
gp-306	222	4	trisakti	trisakti	PROPN
gp-306	222	5	,	,	PUNCT
gp-306	222	6	8(2	8(2	NUM
gp-306	222	7	)	)	PUNCT
gp-306	222	8	,	,	PUNCT
gp-306	222	9	85–108	85–108	NUM
gp-306	222	10	.	.	PUNCT
gp-306	222	11	https://doi.org/10.25105/jmat.v8i2.9742	https://doi.org/10.25105/jmat.v8i2.9742	PROPN
gp-306	222	12	deb	deb	PROPN
gp-306	222	13	,	,	PUNCT
gp-306	222	14	b.	b.	PROPN
gp-306	222	15	c.	c.	PROPN
gp-306	222	16	,	,	PUNCT
gp-306	222	17	rahman	rahman	PROPN
gp-306	222	18	,	,	PUNCT
gp-306	222	19	md	md	PROPN
gp-306	222	20	.	.	PROPN
gp-306	222	21	m.	m.	PROPN
gp-306	222	22	,	,	PUNCT
gp-306	222	23	&	&	CCONJ
gp-306	222	24	rahman	rahman	PROPN
gp-306	222	25	,	,	PUNCT
gp-306	222	26	m.	m.	NOUN
gp-306	222	27	s.	s.	PROPN
gp-306	222	28	(	(	PUNCT
gp-306	222	29	2023	2023	NUM
gp-306	222	30	)	)	PUNCT
gp-306	222	31	.	.	PUNCT
gp-306	223	1	the	the	DET
gp-306	223	2	impact	impact	NOUN
gp-306	223	3	of	of	ADP
gp-306	223	4	environmental	environmental	ADJ
gp-306	223	5	management	management	NOUN
gp-306	223	6	accounting	account	VERB
gp-306	223	7	on	on	ADP
gp-306	223	8	environmental	environmental	ADJ
gp-306	223	9	and	and	CCONJ
gp-306	223	10	financial	financial	ADJ
gp-306	223	11	performance	performance	NOUN
gp-306	223	12	:	:	PUNCT
gp-306	223	13	empirical	empirical	ADJ
gp-306	223	14	evidence	evidence	NOUN
gp-306	223	15	from	from	ADP
gp-306	223	16	bangladesh	bangladesh	PROPN
gp-306	223	17	.	.	PUNCT
gp-306	224	1	journal	journal	PROPN
gp-306	224	2	of	of	ADP
gp-306	224	3	accounting	accounting	PROPN
gp-306	224	4	&	&	CCONJ
gp-306	224	5	organizational	organizational	ADJ
gp-306	224	6	change	change	NOUN
gp-306	224	7	,	,	PUNCT
gp-306	224	8	19(3	19(3	NUM
gp-306	224	9	)	)	PUNCT
gp-306	224	10	,	,	PUNCT
gp-306	224	11	420–446	420–446	NUM
gp-306	224	12	.	.	PUNCT
gp-306	225	1	https://doi.org/10.1108/jaoc-11-2021-0157	https://doi.org/10.1108/jaoc-11-2021-0157	NOUN
gp-306	225	2	dharma	dharma	PROPN
gp-306	225	3	,	,	PUNCT
gp-306	225	4	f.	f.	PROPN
gp-306	225	5	,	,	PUNCT
gp-306	225	6	marimutu	marimutu	PROPN
gp-306	225	7	,	,	PUNCT
gp-306	225	8	m.	m.	NOUN
gp-306	225	9	,	,	PUNCT
gp-306	225	10	&	&	CCONJ
gp-306	225	11	alvia	alvia	PROPN
gp-306	225	12	,	,	PUNCT
gp-306	225	13	l.	l.	PROPN
gp-306	225	14	(	(	PUNCT
gp-306	225	15	2024	2024	NUM
gp-306	225	16	)	)	PUNCT
gp-306	225	17	.	.	PUNCT
gp-306	226	1	profitability	profitability	NOUN
gp-306	226	2	and	and	CCONJ
gp-306	226	3	market	market	NOUN
gp-306	226	4	value	value	NOUN
gp-306	226	5	effect	effect	NOUN
gp-306	226	6	on	on	ADP
gp-306	226	7	carbon	carbon	NOUN
gp-306	226	8	emission	emission	NOUN
gp-306	226	9	disclosures	disclosure	NOUN
gp-306	226	10	:	:	PUNCT
gp-306	226	11	the	the	DET
gp-306	226	12	moderating	moderate	VERB
gp-306	226	13	role	role	NOUN
gp-306	226	14	of	of	ADP
gp-306	226	15	environmental	environmental	ADJ
gp-306	226	16	performance	performance	NOUN
gp-306	226	17	.	.	PUNCT
gp-306	227	1	international	international	ADJ
gp-306	227	2	journal	journal	PROPN
gp-306	227	3	of	of	ADP
gp-306	227	4	energy	energy	NOUN
gp-306	227	5	economics	economic	NOUN
gp-306	227	6	and	and	CCONJ
gp-306	227	7	policy	policy	NOUN
gp-306	227	8	,	,	PUNCT
gp-306	227	9	14(3	14(3	NUM
gp-306	227	10	)	)	PUNCT
gp-306	227	11	,	,	PUNCT
gp-306	227	12	463–472	463–472	NUM
gp-306	227	13	.	.	PUNCT
gp-306	228	1	https://doi.org/10.32479/ijeep.15915	https://doi.org/10.32479/ijeep.15915	NOUN
gp-306	228	2	dihni	dihni	PROPN
gp-306	228	3	,	,	PUNCT
gp-306	228	4	v.	v.	ADP
gp-306	228	5	a.	a.	NOUN
gp-306	228	6	(	(	PUNCT
gp-306	228	7	2022	2022	NUM
gp-306	228	8	,	,	PUNCT
gp-306	228	9	february	february	PROPN
gp-306	228	10	9	9	NUM
gp-306	228	11	)	)	PUNCT
gp-306	228	12	.	.	PUNCT
gp-306	229	1	indonesia	indonesia	PROPN
gp-306	229	2	hasilkan	hasilkan	PROPN
gp-306	229	3	60	60	NUM
gp-306	229	4	juta	juta	PROPN
gp-306	229	5	ton	ton	PROPN
gp-306	229	6	limbah	limbah	PROPN
gp-306	229	7	b3	b3	PROPN
gp-306	229	8	pada	pada	PROPN
gp-306	229	9	2021	2021	NUM
gp-306	229	10	.	.	PUNCT
gp-306	230	1	katadata	katadata	NOUN
gp-306	230	2	media	medium	NOUN
gp-306	230	3	network	network	NOUN
gp-306	230	4	.	.	PUNCT
gp-306	231	1	https://databoks.katadata.co.id/layanan-konsumen-kesehatan/statistik/d6f93c4d8da6d48/indonesia-hasilkan60-juta-ton-limbah-b3-pada-2021	https://databoks.katadata.co.id/layanan-konsumen-kesehatan/statistik/d6f93c4d8da6d48/indonesia-hasilkan60-juta-ton-limbah-b3-pada-2021	PROPN
gp-306	231	2	dowling	dowling	PROPN
gp-306	231	3	,	,	PUNCT
gp-306	231	4	j.	j.	PROPN
gp-306	231	5	,	,	PUNCT
gp-306	231	6	&	&	CCONJ
gp-306	231	7	pfeffer	pfeffer	PROPN
gp-306	231	8	,	,	PUNCT
gp-306	231	9	j.	j.	PROPN
gp-306	231	10	(	(	PUNCT
gp-306	231	11	1975	1975	NUM
gp-306	231	12	)	)	PUNCT
gp-306	231	13	.	.	PUNCT
gp-306	232	1	organizational	organizational	ADJ
gp-306	232	2	legitimacy	legitimacy	NOUN
gp-306	232	3	:	:	PUNCT
gp-306	232	4	social	social	ADJ
gp-306	232	5	values	value	NOUN
gp-306	232	6	and	and	CCONJ
gp-306	232	7	organizational	organizational	ADJ
gp-306	232	8	behavior	behavior	NOUN
gp-306	232	9	.	.	PUNCT
gp-306	233	1	the	the	DET
gp-306	233	2	pacific	pacific	PROPN
gp-306	233	3	sociological	sociological	PROPN
gp-306	233	4	review	review	PROPN
gp-306	233	5	,	,	PUNCT
gp-306	233	6	18(1	18(1	NUM
gp-306	233	7	)	)	PUNCT
gp-306	233	8	,	,	PUNCT
gp-306	233	9	122–136	122–136	NUM
gp-306	233	10	.	.	PUNCT
gp-306	234	1	https://doi.org/10.2307/1388226	https://doi.org/10.2307/1388226	PROPN
gp-306	234	2	emmanuel	emmanuel	PROPN
gp-306	234	3	,	,	PUNCT
gp-306	234	4	y.	y.	PROPN
gp-306	234	5	l.	l.	PROPN
gp-306	234	6	,	,	PUNCT
gp-306	234	7	adenikinju	adenikinju	PROPN
gp-306	234	8	,	,	PUNCT
gp-306	234	9	o.	o.	NOUN
gp-306	234	10	,	,	PUNCT
gp-306	234	11	doorasamy	doorasamy	ADJ
gp-306	234	12	,	,	PUNCT
gp-306	234	13	m.	m.	NOUN
gp-306	234	14	,	,	PUNCT
gp-306	234	15	ayoola	ayoola	PROPN
gp-306	234	16	,	,	PUNCT
gp-306	234	17	t.	t.	PROPN
gp-306	234	18	j.	j.	PROPN
gp-306	234	19	,	,	PUNCT
gp-306	234	20	oladejo	oladejo	PROPN
gp-306	234	21	,	,	PUNCT
gp-306	234	22	a.	a.	NOUN
gp-306	234	23	o.	o.	PROPN
gp-306	234	24	,	,	PUNCT
gp-306	234	25	kwarbai	kwarbai	PROPN
gp-306	234	26	,	,	PUNCT
gp-306	234	27	j.	j.	PROPN
gp-306	234	28	d.	d.	PROPN
gp-306	234	29	,	,	PUNCT
gp-306	234	30	&	&	CCONJ
gp-306	234	31	otekunrin	otekunrin	PROPN
gp-306	234	32	,	,	PUNCT
gp-306	234	33	a.	a.	NOUN
gp-306	234	34	o.	o.	NOUN
gp-306	234	35	(	(	PUNCT
gp-306	234	36	2023	2023	NUM
gp-306	234	37	)	)	PUNCT
gp-306	234	38	.	.	PUNCT
gp-306	235	1	carbon	carbon	NOUN
gp-306	235	2	emission	emission	NOUN
gp-306	235	3	disclosure	disclosure	NOUN
gp-306	235	4	and	and	CCONJ
gp-306	235	5	financial	financial	ADJ
gp-306	235	6	performance	performance	NOUN
gp-306	235	7	of	of	ADP
gp-306	235	8	quoted	quote	VERB
gp-306	235	9	nigerian	nigerian	ADJ
gp-306	235	10	financial	financial	ADJ
gp-306	235	11	services	service	NOUN
gp-306	235	12	companies	company	NOUN
gp-306	235	13	.	.	PUNCT
gp-306	236	1	international	international	ADJ
gp-306	236	2	journal	journal	PROPN
gp-306	236	3	of	of	ADP
gp-306	236	4	energy	energy	NOUN
gp-306	236	5	economics	economic	NOUN
gp-306	236	6	and	and	CCONJ
gp-306	236	7	policy	policy	NOUN
gp-306	236	8	,	,	PUNCT
gp-306	236	9	13(6	13(6	NUM
gp-306	236	10	)	)	PUNCT
gp-306	236	11	,	,	PUNCT
gp-306	236	12	628–635	628–635	PROPN
gp-306	236	13	.	.	PROPN
gp-306	236	14	https://doi.org/10.32479/ijeep.14895	https://doi.org/10.32479/ijeep.14895	PROPN
gp-306	236	15	gutterman	gutterman	PROPN
gp-306	236	16	,	,	PUNCT
gp-306	236	17	a.	a.	NOUN
gp-306	236	18	(	(	PUNCT
gp-306	236	19	2023	2023	NUM
gp-306	236	20	)	)	PUNCT
gp-306	236	21	.	.	PUNCT
gp-306	237	1	stakeholder	stakeholder	PROPN
gp-306	237	2	theory	theory	PROPN
gp-306	237	3	.	.	PUNCT
gp-306	238	1	ssrn	ssrn	PROPN
gp-306	238	2	electronic	electronic	ADJ
gp-306	238	3	journal	journal	PROPN
gp-306	238	4	.	.	PUNCT
gp-306	239	1	https://doi.org/10.2139/ssrn.4387595	https://doi.org/10.2139/ssrn.4387595	NOUN
gp-306	239	2	ismanto	ismanto	PROPN
gp-306	239	3	,	,	PUNCT
gp-306	239	4	h.	h.	PROPN
gp-306	239	5	,	,	PUNCT
gp-306	239	6	&	&	CCONJ
gp-306	239	7	pebruary	pebruary	PROPN
gp-306	239	8	,	,	PUNCT
gp-306	239	9	s.	s.	PROPN
gp-306	239	10	(	(	PUNCT
gp-306	239	11	2021	2021	NUM
gp-306	239	12	)	)	PUNCT
gp-306	239	13	.	.	PUNCT
gp-306	240	1	aplikasi	aplikasi	PROPN
gp-306	240	2	spss	spss	PROPN
gp-306	240	3	dan	dan	PROPN
gp-306	240	4	eviews	eviews	PROPN
gp-306	240	5	dalam	dalam	PROPN
gp-306	240	6	analisis	analisis	PROPN
gp-306	240	7	data	datum	NOUN
gp-306	240	8	penelitian	penelitian	NOUN
gp-306	240	9	(	(	PUNCT
gp-306	240	10	1st	1st	ADJ
gp-306	240	11	ed	ed	NOUN
gp-306	240	12	.	.	PUNCT
gp-306	240	13	)	)	PUNCT
gp-306	240	14	.	.	PUNCT
gp-306	241	1	penerbit	penerbit	PROPN
gp-306	241	2	deepublish	deepublish	PROPN
gp-306	241	3	.	.	PUNCT
gp-306	242	1	kazemi	kazemi	PROPN
gp-306	242	2	,	,	PUNCT
gp-306	242	3	a.	a.	PROPN
gp-306	242	4	,	,	PUNCT
gp-306	242	5	mehrani	mehrani	PROPN
gp-306	242	6	,	,	PUNCT
gp-306	242	7	s.	s.	PROPN
gp-306	242	8	,	,	PUNCT
gp-306	242	9	&	&	CCONJ
gp-306	242	10	homayoun	homayoun	PROPN
gp-306	242	11	,	,	PUNCT
gp-306	242	12	s.	s.	PROPN
gp-306	242	13	(	(	PUNCT
gp-306	242	14	2025	2025	NUM
gp-306	242	15	)	)	PUNCT
gp-306	242	16	.	.	PUNCT
gp-306	243	1	risk	risk	NOUN
gp-306	243	2	in	in	ADP
gp-306	243	3	sustainability	sustainability	NOUN
gp-306	243	4	reporting	reporting	NOUN
gp-306	243	5	:	:	PUNCT
gp-306	243	6	designing	design	VERB
gp-306	243	7	a	a	DET
gp-306	243	8	dematel	dematel	NOUN
gp-306	243	9	-	-	PUNCT
gp-306	243	10	based	base	VERB
gp-306	243	11	model	model	NOUN
gp-306	243	12	for	for	ADP
gp-306	243	13	enhanced	enhanced	ADJ
gp-306	243	14	transparency	transparency	NOUN
gp-306	243	15	and	and	CCONJ
gp-306	243	16	accountability	accountability	NOUN
gp-306	243	17	.	.	PUNCT
gp-306	244	1	sustainability	sustainability	NOUN
gp-306	244	2	,	,	PUNCT
gp-306	244	3	17(2	17(2	NUM
gp-306	244	4	)	)	PUNCT
gp-306	244	5	,	,	PUNCT
gp-306	244	6	549	549	NUM
gp-306	244	7	.	.	PUNCT
gp-306	244	8	https://doi.org/10.3390/su17020549	https://doi.org/10.3390/su17020549	PROPN
gp-306	244	9	kelvin	kelvin	PROPN
gp-306	244	10	,	,	PUNCT
gp-306	244	11	c.	c.	PROPN
gp-306	244	12	,	,	PUNCT
gp-306	244	13	daromes	darome	NOUN
gp-306	244	14	,	,	PUNCT
gp-306	244	15	f.	f.	PROPN
gp-306	244	16	,	,	PUNCT
gp-306	244	17	&	&	CCONJ
gp-306	244	18	suwandi	suwandi	PROPN
gp-306	244	19	.	.	PUNCT
gp-306	245	1	(	(	PUNCT
gp-306	245	2	2017	2017	NUM
gp-306	245	3	)	)	PUNCT
gp-306	245	4	.	.	PUNCT
gp-306	246	1	pengungkapan	pengungkapan	PROPN
gp-306	246	2	emisi	emisi	PROPN
gp-306	246	3	karbon	karbon	PROPN
gp-306	246	4	sebagai	sebagai	PROPN
gp-306	246	5	mekanisme	mekanisme	PROPN
gp-306	246	6	peningkatan	peningkatan	PROPN
gp-306	246	7	kinerja	kinerja	PROPN
gp-306	246	8	untuk	untuk	PROPN
gp-306	246	9	menciptakan	menciptakan	PROPN
gp-306	246	10	nilai	nilai	PROPN
gp-306	246	11	perusahaan	perusahaan	PROPN
gp-306	246	12	.	.	PROPN
gp-306	247	1	dinamika	dinamika	PROPN
gp-306	247	2	akuntansi	akuntansi	PROPN
gp-306	247	3	,	,	PUNCT
gp-306	247	4	keuangan	keuangan	PROPN
gp-306	247	5	dan	dan	PROPN
gp-306	247	6	perbankan	perbankan	PROPN
gp-306	247	7	,	,	PUNCT
gp-306	247	8	6(1	6(1	NUM
gp-306	247	9	)	)	PUNCT
gp-306	247	10	,	,	PUNCT
gp-306	247	11	1–8	1–8	X
gp-306	247	12	.	.	PUNCT
gp-306	247	13	ladista	ladista	PROPN
gp-306	247	14	,	,	PUNCT
gp-306	247	15	r.	r.	PROPN
gp-306	247	16	d.	d.	PROPN
gp-306	247	17	,	,	PUNCT
gp-306	247	18	lindrianasari	lindrianasari	PROPN
gp-306	247	19	,	,	PUNCT
gp-306	247	20	l.	l.	PROPN
gp-306	247	21	,	,	PUNCT
gp-306	247	22	&	&	CCONJ
gp-306	247	23	syaipudin	syaipudin	PROPN
gp-306	247	24	,	,	PUNCT
gp-306	247	25	u.	u.	PROPN
gp-306	247	26	(	(	PUNCT
gp-306	247	27	2023	2023	NUM
gp-306	247	28	)	)	PUNCT
gp-306	247	29	.	.	PUNCT
gp-306	248	1	determinan	determinan	PROPN
gp-306	248	2	pengungkapan	pengungkapan	PROPN
gp-306	248	3	emisi	emisi	PROPN
gp-306	248	4	karbon	karbon	PROPN
gp-306	248	5	dan	dan	PROPN
gp-306	248	6	pengaruhnya	pengaruhnya	PROPN
gp-306	248	7	terhadap	terhadap	PROPN
gp-306	248	8	kinerja	kinerja	PROPN
gp-306	248	9	keuangan	keuangan	PROPN
gp-306	248	10	.	.	PUNCT
gp-306	249	1	owner	owner	NOUN
gp-306	249	2	,	,	PUNCT
gp-306	249	3	7(3	7(3	NUM
gp-306	249	4	)	)	PUNCT
gp-306	249	5	,	,	PUNCT
gp-306	249	6	2262–2283	2262–2283	NUM
gp-306	249	7	.	.	PUNCT
gp-306	250	1	https://doi.org/10.33395/owner.v7i3.1535	https://doi.org/10.33395/owner.v7i3.1535	PROPN
gp-306	250	2	latan	latan	PROPN
gp-306	250	3	,	,	PUNCT
gp-306	250	4	h.	h.	PROPN
gp-306	250	5	,	,	PUNCT
gp-306	250	6	chiappetta	chiappetta	NOUN
gp-306	250	7	jabbour	jabbour	NOUN
gp-306	250	8	,	,	PUNCT
gp-306	250	9	c.	c.	PROPN
gp-306	250	10	j.	j.	PROPN
gp-306	250	11	,	,	PUNCT
gp-306	250	12	lopes	lopes	PROPN
gp-306	250	13	de	de	PROPN
gp-306	250	14	sousa	sousa	PROPN
gp-306	250	15	jabbour	jabbour	PROPN
gp-306	250	16	,	,	PUNCT
gp-306	250	17	a.	a.	PROPN
gp-306	250	18	b.	b.	PROPN
gp-306	250	19	,	,	PUNCT
gp-306	250	20	wamba	wamba	PROPN
gp-306	250	21	,	,	PUNCT
gp-306	250	22	s.	s.	PROPN
gp-306	250	23	f.	f.	PROPN
gp-306	250	24	,	,	PUNCT
gp-306	250	25	&	&	CCONJ
gp-306	250	26	shahbaz	shahbaz	PROPN
gp-306	250	27	,	,	PUNCT
gp-306	250	28	m.	m.	NOUN
gp-306	250	29	(	(	PUNCT
gp-306	250	30	2018	2018	NUM
gp-306	250	31	)	)	PUNCT
gp-306	250	32	.	.	PUNCT
gp-306	251	1	effects	effect	NOUN
gp-306	251	2	of	of	ADP
gp-306	251	3	environmental	environmental	ADJ
gp-306	251	4	strategy	strategy	NOUN
gp-306	251	5	,	,	PUNCT
gp-306	251	6	environmental	environmental	ADJ
gp-306	251	7	uncertainty	uncertainty	NOUN
gp-306	251	8	and	and	CCONJ
gp-306	251	9	top	top	ADJ
gp-306	251	10	management	management	NOUN
gp-306	251	11	’s	’s	PART
gp-306	251	12	commitment	commitment	NOUN
gp-306	251	13	on	on	ADP
gp-306	251	14	corporate	corporate	ADJ
gp-306	251	15	environmental	environmental	ADJ
gp-306	251	16	performance	performance	NOUN
gp-306	251	17	:	:	PUNCT
gp-306	251	18	the	the	DET
gp-306	251	19	role	role	NOUN
gp-306	251	20	of	of	ADP
gp-306	251	21	environmental	environmental	ADJ
gp-306	251	22	management	management	NOUN
gp-306	251	23	accounting	accounting	NOUN
gp-306	251	24	.	.	PUNCT
gp-306	252	1	journal	journal	NOUN
gp-306	252	2	of	of	ADP
gp-306	252	3	cleaner	clean	ADJ
gp-306	252	4	production	production	NOUN
gp-306	252	5	,	,	PUNCT
gp-306	252	6	180	180	NUM
gp-306	252	7	,	,	PUNCT
gp-306	252	8	297–306	297–306	NUM
gp-306	252	9	.	.	PUNCT
gp-306	253	1	https://doi.org/10.1016/j.jclepro.2018.01.106	https://doi.org/10.1016/j.jclepro.2018.01.106	PROPN
gp-306	253	2	lin	lin	PROPN
gp-306	253	3	,	,	PUNCT
gp-306	253	4	r.-j	r.-j	PROPN
gp-306	253	5	.	.	PUNCT
gp-306	253	6	,	,	PUNCT
gp-306	253	7	tan	tan	PROPN
gp-306	253	8	,	,	PUNCT
gp-306	253	9	k.-h	k.-h	PROPN
gp-306	253	10	.	.	PUNCT
gp-306	253	11	,	,	PUNCT
gp-306	253	12	&	&	CCONJ
gp-306	253	13	geng	geng	PROPN
gp-306	253	14	,	,	PUNCT
gp-306	253	15	y.	y.	PROPN
gp-306	253	16	(	(	PUNCT
gp-306	253	17	2013	2013	NUM
gp-306	253	18	)	)	PUNCT
gp-306	253	19	.	.	PUNCT
gp-306	254	1	market	market	NOUN
gp-306	254	2	demand	demand	NOUN
gp-306	254	3	,	,	PUNCT
gp-306	254	4	green	green	ADJ
gp-306	254	5	product	product	NOUN
gp-306	254	6	innovation	innovation	NOUN
gp-306	254	7	,	,	PUNCT
gp-306	254	8	and	and	CCONJ
gp-306	254	9	firm	firm	ADJ
gp-306	254	10	performance	performance	NOUN
gp-306	254	11	:	:	PUNCT
gp-306	254	12	evidence	evidence	NOUN
gp-306	254	13	from	from	ADP
gp-306	254	14	vietnam	vietnam	PROPN
gp-306	254	15	motorcycle	motorcycle	PROPN
gp-306	254	16	industry	industry	NOUN
gp-306	254	17	.	.	PUNCT
gp-306	255	1	journal	journal	PROPN
gp-306	255	2	of	of	ADP
gp-306	255	3	cleaner	clean	ADJ
gp-306	255	4	production	production	NOUN
gp-306	255	5	,	,	PUNCT
gp-306	255	6	40	40	NUM
gp-306	255	7	,	,	PUNCT
gp-306	255	8	101–107	101–107	NUM
gp-306	255	9	.	.	PUNCT
gp-306	256	1	https://doi.org/10.1016/j.jclepro.2012.01.001	https://doi.org/10.1016/j.jclepro.2012.01.001	NOUN
gp-306	256	2	loru	loru	NOUN
gp-306	256	3	,	,	PUNCT
gp-306	256	4	t.	t.	PROPN
gp-306	256	5	s.	s.	PROPN
gp-306	256	6	(	(	PUNCT
gp-306	256	7	2023	2023	NUM
gp-306	256	8	)	)	PUNCT
gp-306	256	9	.	.	PUNCT
gp-306	257	1	pengaruh	pengaruh	PROPN
gp-306	257	2	tipe	tipe	PROPN
gp-306	257	3	industri	industri	PROPN
gp-306	257	4	,	,	PUNCT
gp-306	257	5	media	medium	NOUN
gp-306	257	6	exposure	exposure	NOUN
gp-306	257	7	dan	dan	PROPN
gp-306	257	8	kinerja	kinerja	PROPN
gp-306	257	9	lingkungan	lingkungan	VERB
gp-306	257	10	terhadap	terhadap	PROPN
gp-306	257	11	pengungkapan	pengungkapan	PROPN
gp-306	257	12	emisi	emisi	PROPN
gp-306	257	13	karbon	karbon	PROPN
gp-306	257	14	.	.	PUNCT
gp-306	258	1	jurnal	jurnal	PROPN
gp-306	258	2	akuntansi	akuntansi	PROPN
gp-306	258	3	bisnis	bisnis	PROPN
gp-306	258	4	,	,	PUNCT
gp-306	258	5	16(1	16(1	NUM
gp-306	258	6	)	)	PUNCT
gp-306	258	7	,	,	PUNCT
gp-306	258	8	66–82	66–82	NUM
gp-306	258	9	.	.	PUNCT
gp-306	258	10	maharani	maharani	PROPN
gp-306	258	11	,	,	PUNCT
gp-306	258	12	d.	d.	PROPN
gp-306	258	13	,	,	PUNCT
gp-306	258	14	&	&	CCONJ
gp-306	258	15	dewi	dewi	PROPN
gp-306	258	16	,	,	PUNCT
gp-306	258	17	r.	r.	PROPN
gp-306	258	18	(	(	PUNCT
gp-306	258	19	2024	2024	NUM
gp-306	258	20	)	)	PUNCT
gp-306	258	21	.	.	PUNCT
gp-306	259	1	pengaruh	pengaruh	NOUN
gp-306	259	2	firm	firm	ADJ
gp-306	259	3	governance	governance	NOUN
gp-306	259	4	structure	structure	NOUN
gp-306	259	5	,	,	PUNCT
gp-306	259	6	green	green	ADJ
gp-306	259	7	innovation	innovation	NOUN
gp-306	259	8	,	,	PUNCT
gp-306	259	9	green	green	ADJ
gp-306	259	10	strategy	strategy	NOUN
gp-306	259	11	terhadap	terhadap	PROPN
gp-306	259	12	carbon	carbon	PROPN
gp-306	259	13	emission	emission	NOUN
gp-306	259	14	disclosure	disclosure	NOUN
gp-306	259	15	.	.	PUNCT
gp-306	260	1	jurnal	jurnal	ADJ
gp-306	260	2	ilmiah	ilmiah	PROPN
gp-306	260	3	akuntansi	akuntansi	PROPN
gp-306	260	4	keuangan	keuangan	PROPN
gp-306	260	5	dan	dan	PROPN
gp-306	260	6	bisnis	bisnis	PROPN
gp-306	260	7	,	,	PUNCT
gp-306	260	8	5(1	5(1	NUM
gp-306	260	9	)	)	PUNCT
gp-306	260	10	.	.	PUNCT
gp-306	261	1	www.idx.co.id	www.idx.co.id	PROPN
gp-306	261	2	márquez	márquez	PROPN
gp-306	261	3	,	,	PUNCT
gp-306	261	4	a.	a.	PROPN
gp-306	261	5	j.	j.	PROPN
gp-306	261	6	m.	m.	PROPN
gp-306	261	7	,	,	PUNCT
gp-306	261	8	gonzález	gonzález	PROPN
gp-306	261	9	,	,	PUNCT
gp-306	261	10	j.	j.	PROPN
gp-306	261	11	m.	m.	PROPN
gp-306	261	12	,	,	PUNCT
gp-306	261	13	&	&	CCONJ
gp-306	261	14	ramirez	ramirez	PROPN
gp-306	261	15	,	,	PUNCT
gp-306	261	16	c.	c.	PROPN
gp-306	261	17	(	(	PUNCT
gp-306	261	18	2022	2022	NUM
gp-306	261	19	)	)	PUNCT
gp-306	261	20	.	.	PUNCT
gp-306	262	1	an	an	DET
gp-306	262	2	international	international	ADJ
gp-306	262	3	empirical	empirical	ADJ
gp-306	262	4	study	study	NOUN
gp-306	262	5	of	of	ADP
gp-306	262	6	greenwashing	greenwashing	NOUN
gp-306	262	7	and	and	CCONJ
gp-306	262	8	voluntary	voluntary	ADJ
gp-306	262	9	carbon	carbon	NOUN
gp-306	262	10	disclosure	disclosure	NOUN
gp-306	262	11	.	.	PUNCT
gp-306	263	1	journal	journal	NOUN
gp-306	263	2	of	of	ADP
gp-306	263	3	cleaner	clean	ADJ
gp-306	263	4	production	production	NOUN
gp-306	263	5	,	,	PUNCT
gp-306	263	6	363	363	NUM
gp-306	263	7	,	,	PUNCT
gp-306	263	8	132567	132567	NUM
gp-306	263	9	.	.	PUNCT
gp-306	264	1	https://doi.org/10.1016/j.jclepro.2022.132567	https://doi.org/10.1016/j.jclepro.2022.132567	PROPN
gp-306	264	2	american	american	PROPN
gp-306	264	3	journal	journal	PROPN
gp-306	264	4	of	of	ADP
gp-306	264	5	economic	economic	ADJ
gp-306	264	6	and	and	CCONJ
gp-306	264	7	management	management	NOUN
gp-306	264	8	business	business	NOUN
gp-306	264	9	vol	vol	NOUN
gp-306	264	10	.	.	PROPN
gp-306	265	1	4	4	NUM
gp-306	265	2	no	no	NOUN
gp-306	265	3	.	.	NOUN
gp-306	266	1	7	7	NUM
gp-306	266	2	july	july	PROPN
gp-306	266	3	2025	2025	NUM
gp-306	266	4	1061	1061	NUM
gp-306	266	5	maysaroh	maysaroh	NOUN
gp-306	266	6	,	,	PUNCT
gp-306	266	7	u.	u.	PROPN
gp-306	266	8	,	,	PUNCT
gp-306	266	9	&	&	CCONJ
gp-306	266	10	murwaningsari	murwaningsari	PROPN
gp-306	266	11	,	,	PUNCT
gp-306	266	12	e.	e.	PROPN
gp-306	266	13	(	(	PUNCT
gp-306	266	14	2023	2023	NUM
gp-306	266	15	)	)	PUNCT
gp-306	266	16	.	.	PUNCT
gp-306	267	1	pengaruh	pengaruh	PROPN
gp-306	267	2	akuntansi	akuntansi	PROPN
gp-306	267	3	manajemen	manajeman	NOUN
gp-306	267	4	lingkungan	lingkungan	VERB
gp-306	267	5	dan	dan	PROPN
gp-306	267	6	pengungkapan	pengungkapan	PROPN
gp-306	267	7	lingkungan	lingkungan	VERB
gp-306	267	8	terhadap	terhadap	PROPN
gp-306	267	9	kinerja	kinerja	PROPN
gp-306	267	10	keuangan	keuangan	PROPN
gp-306	267	11	dengan	dengan	PROPN
gp-306	267	12	media	media	PROPN
gp-306	267	13	exposure	exposure	PROPN
gp-306	267	14	sebagai	sebagai	PROPN
gp-306	267	15	variabel	variabel	PROPN
gp-306	267	16	mediasi	mediasi	PROPN
gp-306	267	17	.	.	PUNCT
gp-306	268	1	jurnal	jurnal	ADJ
gp-306	268	2	ekonomi	ekonomi	PROPN
gp-306	268	3	trisakti	trisakti	PROPN
gp-306	268	4	,	,	PUNCT
gp-306	268	5	3(2	3(2	NUM
gp-306	268	6	)	)	PUNCT
gp-306	268	7	,	,	PUNCT
gp-306	268	8	2901–2918	2901–2918	NUM
gp-306	268	9	.	.	PUNCT
gp-306	269	1	https://doi.org/10.25105/jet.v3i2.17897	https://doi.org/10.25105/jet.v3i2.17897	PROPN
gp-306	269	2	mediana	mediana	PROPN
gp-306	269	3	.	.	PUNCT
gp-306	270	1	(	(	PUNCT
gp-306	270	2	2021	2021	NUM
gp-306	270	3	,	,	PUNCT
gp-306	270	4	september	september	PROPN
gp-306	270	5	20	20	NUM
gp-306	270	6	)	)	PUNCT
gp-306	270	7	.	.	PUNCT
gp-306	271	1	demi	demi	PROPN
gp-306	271	2	target	target	VERB
gp-306	271	3	emisi	emisi	VERB
gp-306	271	4	nol	nol	PROPN
gp-306	271	5	,	,	PUNCT
gp-306	271	6	kebijakan	kebijakan	PROPN
gp-306	271	7	di	di	PROPN
gp-306	271	8	indonesia	indonesia	PROPN
gp-306	271	9	dinilai	dinilai	PROPN
gp-306	271	10	belum	belum	PROPN
gp-306	271	11	progresif	progresif	PROPN
gp-306	271	12	.	.	PUNCT
gp-306	272	1	kompas	kompas	PROPN
gp-306	272	2	.	.	PUNCT
gp-306	273	1	https://www.kompas.id/baca/ekonomi/2021/09/20/guna-mendukung-target-emisi-nol-kebijakan-di-indonesiadinilai-belum-progresif	https://www.kompas.id/baca/ekonomi/2021/09/20/guna-mendukung-target-emisi-nol-kebijakan-di-indonesiadinilai-belum-progresif	NOUN
gp-306	273	2	meutia	meutia	PROPN
gp-306	273	3	,	,	PUNCT
gp-306	273	4	i.	i.	PROPN
gp-306	273	5	,	,	PUNCT
gp-306	273	6	ramadhani	ramadhani	ADJ
gp-306	273	7	,	,	PUNCT
gp-306	273	8	m.	m.	NOUN
gp-306	273	9	,	,	PUNCT
gp-306	273	10	&	&	CCONJ
gp-306	273	11	adam	adam	PROPN
gp-306	273	12	,	,	PUNCT
gp-306	273	13	m.	m.	NOUN
gp-306	273	14	(	(	PUNCT
gp-306	273	15	2019	2019	NUM
gp-306	273	16	)	)	PUNCT
gp-306	273	17	.	.	PUNCT
gp-306	274	1	does	do	AUX
gp-306	274	2	eco	eco	NOUN
gp-306	274	3	-	-	PUNCT
gp-306	274	4	efficiency	efficiency	NOUN
gp-306	274	5	improve	improve	VERB
gp-306	274	6	financial	financial	ADJ
gp-306	274	7	performance	performance	NOUN
gp-306	274	8	of	of	ADP
gp-306	274	9	manufacturing	manufacture	VERB
gp-306	274	10	companies	company	NOUN
gp-306	274	11	in	in	ADP
gp-306	274	12	indonesia	indonesia	PROPN
gp-306	274	13	?	?	PUNCT
gp-306	275	1	jurnal	jurnal	ADJ
gp-306	275	2	dinamika	dinamika	PROPN
gp-306	275	3	akuntansi	akuntansi	PROPN
gp-306	275	4	dan	dan	PROPN
gp-306	275	5	bisnis	bisnis	PROPN
gp-306	275	6	,	,	PUNCT
gp-306	275	7	6(2	6(2	NUM
gp-306	275	8	)	)	PUNCT
gp-306	275	9	,	,	PUNCT
gp-306	275	10	137–150	137–150	NUM
gp-306	275	11	.	.	PUNCT
gp-306	276	1	https://doi.org/10.24815/jdab.v6i2.13785	https://doi.org/10.24815/jdab.v6i2.13785	X
gp-306	276	2	nkundabanyanga	nkundabanyanga	ADV
gp-306	276	3	,	,	PUNCT
gp-306	276	4	s.	s.	PROPN
gp-306	276	5	k.	k.	PROPN
gp-306	276	6	,	,	PUNCT
gp-306	276	7	muramuzi	muramuzi	PROPN
gp-306	276	8	,	,	PUNCT
gp-306	276	9	b.	b.	PROPN
gp-306	276	10	,	,	PUNCT
gp-306	276	11	&	&	CCONJ
gp-306	276	12	alinda	alinda	PROPN
gp-306	276	13	,	,	PUNCT
gp-306	276	14	k.	k.	PROPN
gp-306	276	15	(	(	PUNCT
gp-306	276	16	2021	2021	NUM
gp-306	276	17	)	)	PUNCT
gp-306	276	18	.	.	PUNCT
gp-306	277	1	environmental	environmental	ADJ
gp-306	277	2	management	management	PROPN
gp-306	277	3	accounting	accounting	NOUN
gp-306	277	4	,	,	PUNCT
gp-306	277	5	board	board	NOUN
gp-306	277	6	role	role	NOUN
gp-306	277	7	performance	performance	NOUN
gp-306	277	8	,	,	PUNCT
gp-306	277	9	company	company	NOUN
gp-306	277	10	characteristics	characteristic	NOUN
gp-306	277	11	and	and	CCONJ
gp-306	277	12	environmental	environmental	ADJ
gp-306	277	13	performance	performance	NOUN
gp-306	277	14	disclosure	disclosure	NOUN
gp-306	277	15	.	.	PUNCT
gp-306	278	1	journal	journal	NOUN
gp-306	278	2	of	of	ADP
gp-306	278	3	accounting	accounting	PROPN
gp-306	278	4	&	&	CCONJ
gp-306	278	5	organizational	organizational	ADJ
gp-306	278	6	change	change	NOUN
gp-306	278	7	,	,	PUNCT
gp-306	278	8	17(5	17(5	NUM
gp-306	278	9	)	)	PUNCT
gp-306	278	10	,	,	PUNCT
gp-306	278	11	633–659	633–659	NUM
gp-306	278	12	.	.	PUNCT
gp-306	279	1	https://doi.org/10.1108/jaoc-03-2020-0035	https://doi.org/10.1108/jaoc-03-2020-0035	PROPN
gp-306	279	2	pitrakkos	pitrakkos	PROPN
gp-306	279	3	,	,	PUNCT
gp-306	279	4	p.	p.	NOUN
gp-306	279	5	,	,	PUNCT
gp-306	279	6	&	&	CCONJ
gp-306	279	7	maroun	maroun	PROPN
gp-306	279	8	,	,	PUNCT
gp-306	279	9	w.	w.	PROPN
gp-306	279	10	(	(	PUNCT
gp-306	279	11	2019	2019	NUM
gp-306	279	12	)	)	PUNCT
gp-306	279	13	.	.	PUNCT
gp-306	280	1	evaluating	evaluate	VERB
gp-306	280	2	the	the	DET
gp-306	280	3	quality	quality	NOUN
gp-306	280	4	of	of	ADP
gp-306	280	5	carbon	carbon	NOUN
gp-306	280	6	disclosures	disclosure	NOUN
gp-306	280	7	.	.	PUNCT
gp-306	281	1	sustainability	sustainability	NOUN
gp-306	281	2	accounting	accounting	NOUN
gp-306	281	3	,	,	PUNCT
gp-306	281	4	management	management	NOUN
gp-306	281	5	and	and	CCONJ
gp-306	281	6	policy	policy	NOUN
gp-306	281	7	journal	journal	NOUN
gp-306	281	8	,	,	PUNCT
gp-306	281	9	11(3	11(3	NUM
gp-306	281	10	)	)	PUNCT
gp-306	281	11	,	,	PUNCT
gp-306	281	12	553–589	553–589	NUM
gp-306	281	13	.	.	PUNCT
gp-306	282	1	https://doi.org/10.1108/sampj-03-2018-0081	https://doi.org/10.1108/sampj-03-2018-0081	PROPN
gp-306	282	2	qian	qian	PROPN
gp-306	282	3	,	,	PUNCT
gp-306	282	4	w.	w.	PROPN
gp-306	282	5	,	,	PUNCT
gp-306	282	6	horisch	horisch	PROPN
gp-306	282	7	,	,	PUNCT
gp-306	282	8	j.	j.	PROPN
gp-306	282	9	,	,	PUNCT
gp-306	282	10	&	&	CCONJ
gp-306	282	11	schaltegger	schaltegger	PROPN
gp-306	282	12	,	,	PUNCT
gp-306	282	13	s.	s.	PROPN
gp-306	282	14	(	(	PUNCT
gp-306	282	15	2018	2018	NUM
gp-306	282	16	)	)	PUNCT
gp-306	282	17	.	.	PUNCT
gp-306	283	1	environmental	environmental	ADJ
gp-306	283	2	management	management	NOUN
gp-306	283	3	accounting	accounting	NOUN
gp-306	283	4	and	and	CCONJ
gp-306	283	5	its	its	PRON
gp-306	283	6	effects	effect	NOUN
gp-306	283	7	on	on	ADP
gp-306	283	8	carbon	carbon	NOUN
gp-306	283	9	management	management	NOUN
gp-306	283	10	and	and	CCONJ
gp-306	283	11	disclosure	disclosure	NOUN
gp-306	283	12	quality	quality	NOUN
gp-306	283	13	.	.	PUNCT
gp-306	284	1	journal	journal	NOUN
gp-306	284	2	of	of	ADP
gp-306	284	3	cleaner	clean	ADJ
gp-306	284	4	production	production	NOUN
gp-306	284	5	,	,	PUNCT
gp-306	284	6	174	174	NUM
gp-306	284	7	,	,	PUNCT
gp-306	284	8	1608–1619	1608–1619	NUM
gp-306	284	9	.	.	PUNCT
gp-306	285	1	https://doi.org/10.1016/j.jclepro.2017.11.092	https://doi.org/10.1016/j.jclepro.2017.11.092	NOUN
gp-306	285	2	rachman	rachman	NOUN
gp-306	285	3	,	,	PUNCT
gp-306	285	4	a.	a.	NOUN
gp-306	285	5	a.	a.	PROPN
gp-306	285	6	,	,	PUNCT
gp-306	285	7	sari	sari	PROPN
gp-306	285	8	,	,	PUNCT
gp-306	285	9	d.	d.	PROPN
gp-306	285	10	,	,	PUNCT
gp-306	285	11	kusumah	kusumah	PROPN
gp-306	285	12	,	,	PUNCT
gp-306	285	13	w.	w.	PROPN
gp-306	285	14	r.	r.	PROPN
gp-306	285	15	,	,	PUNCT
gp-306	285	16	&	&	CCONJ
gp-306	285	17	rachmawati	rachmawati	PROPN
gp-306	285	18	,	,	PUNCT
gp-306	285	19	r.	r.	PROPN
gp-306	285	20	(	(	PUNCT
gp-306	285	21	2024	2024	NUM
gp-306	285	22	)	)	PUNCT
gp-306	285	23	.	.	PUNCT
gp-306	286	1	pengaruh	pengaruh	PROPN
gp-306	286	2	akuntansi	akuntansi	PROPN
gp-306	286	3	manajemen	manajeman	NOUN
gp-306	286	4	lingkungan	lingkungan	VERB
gp-306	286	5	terhadap	terhadap	PROPN
gp-306	286	6	kinerja	kinerja	PROPN
gp-306	286	7	keuangan	keuangan	PROPN
gp-306	286	8	:	:	PUNCT
gp-306	286	9	peran	peran	NOUN
gp-306	286	10	kinerja	kinerja	PROPN
gp-306	286	11	lingkungan	lingkungan	VERB
gp-306	286	12	pada	pada	PROPN
gp-306	286	13	perusahaan	perusahaan	PROPN
gp-306	286	14	indeks	indeks	PROPN
gp-306	286	15	sri	sri	PROPN
gp-306	286	16	-	-	PUNCT
gp-306	286	17	kehati	kehati	PROPN
gp-306	286	18	periode	periode	PROPN
gp-306	286	19	2018	2018	NUM
gp-306	286	20	-	-	SYM
gp-306	286	21	2023	2023	NUM
gp-306	286	22	.	.	PUNCT
gp-306	287	1	journal	journal	NOUN
gp-306	287	2	of	of	ADP
gp-306	287	3	economic	economic	ADJ
gp-306	287	4	,	,	PUNCT
gp-306	287	5	business	business	NOUN
gp-306	287	6	and	and	CCONJ
gp-306	287	7	accounting	accounting	NOUN
gp-306	287	8	,	,	PUNCT
gp-306	287	9	7(4	7(4	NUM
gp-306	287	10	)	)	PUNCT
gp-306	287	11	.	.	PUNCT
gp-306	288	1	rahmawati	rahmawati	PROPN
gp-306	288	2	,	,	PUNCT
gp-306	288	3	r.	r.	PROPN
gp-306	288	4	,	,	PUNCT
gp-306	288	5	setiawan	setiawan	PROPN
gp-306	288	6	,	,	PUNCT
gp-306	288	7	d.	d.	PROPN
gp-306	288	8	,	,	PUNCT
gp-306	288	9	aryani	aryani	PROPN
gp-306	288	10	,	,	PUNCT
gp-306	288	11	y.	y.	PROPN
gp-306	288	12	a.	a.	PROPN
gp-306	288	13	,	,	PUNCT
gp-306	288	14	&	&	CCONJ
gp-306	288	15	kiswanto	kiswanto	PROPN
gp-306	288	16	,	,	PUNCT
gp-306	288	17	k.	k.	PROPN
gp-306	288	18	(	(	PUNCT
gp-306	288	19	2024	2024	NUM
gp-306	288	20	)	)	PUNCT
gp-306	288	21	.	.	PUNCT
gp-306	289	1	role	role	NOUN
gp-306	289	2	environmental	environmental	ADJ
gp-306	289	3	performance	performance	NOUN
gp-306	289	4	on	on	ADP
gp-306	289	5	effect	effect	NOUN
gp-306	289	6	financial	financial	ADJ
gp-306	289	7	performance	performance	NOUN
gp-306	289	8	to	to	PART
gp-306	289	9	carbon	carbon	NOUN
gp-306	289	10	emission	emission	NOUN
gp-306	289	11	disclosure	disclosure	NOUN
gp-306	289	12	.	.	PUNCT
gp-306	290	1	international	international	ADJ
gp-306	290	2	journal	journal	PROPN
gp-306	290	3	of	of	ADP
gp-306	290	4	energy	energy	NOUN
gp-306	290	5	economics	economic	NOUN
gp-306	290	6	and	and	CCONJ
gp-306	290	7	policy	policy	NOUN
gp-306	290	8	,	,	PUNCT
gp-306	290	9	14(1	14(1	NUM
gp-306	290	10	)	)	PUNCT
gp-306	290	11	,	,	PUNCT
gp-306	290	12	196–204	196–204	NUM
gp-306	290	13	.	.	PUNCT
gp-306	291	1	https://doi.org/10.32479/ijeep.15031	https://doi.org/10.32479/ijeep.15031	PROPN
gp-306	291	2	santo	santo	PROPN
gp-306	291	3	,	,	PUNCT
gp-306	291	4	v.	v.	PROPN
gp-306	291	5	a.	a.	PROPN
gp-306	291	6	,	,	PUNCT
gp-306	291	7	&	&	CCONJ
gp-306	291	8	hivianto	hivianto	PROPN
gp-306	291	9	,	,	PUNCT
gp-306	291	10	l.	l.	PROPN
gp-306	291	11	s.	s.	PROPN
gp-306	291	12	(	(	PUNCT
gp-306	291	13	2023	2023	NUM
gp-306	291	14	)	)	PUNCT
gp-306	291	15	.	.	PUNCT
gp-306	292	1	the	the	DET
gp-306	292	2	influence	influence	NOUN
gp-306	292	3	of	of	ADP
gp-306	292	4	environmental	environmental	ADJ
gp-306	292	5	performance	performance	NOUN
gp-306	292	6	and	and	CCONJ
gp-306	292	7	financial	financial	ADJ
gp-306	292	8	performance	performance	NOUN
gp-306	292	9	on	on	ADP
gp-306	292	10	company	company	NOUN
gp-306	292	11	value	value	NOUN
gp-306	292	12	.	.	PUNCT
gp-306	293	1	jrak	jrak	PROPN
gp-306	293	2	:	:	PUNCT
gp-306	293	3	jurnal	jurnal	PROPN
gp-306	293	4	riset	riset	PROPN
gp-306	293	5	akuntansi	akuntansi	PROPN
gp-306	293	6	dan	dan	PROPN
gp-306	293	7	komputerisasi	komputerisasi	PROPN
gp-306	293	8	akuntansi	akuntansi	PROPN
gp-306	293	9	,	,	PUNCT
gp-306	293	10	14(2	14(2	NUM
gp-306	293	11	)	)	PUNCT
gp-306	293	12	,	,	PUNCT
gp-306	293	13	101–118	101–118	NUM
gp-306	293	14	.	.	X
gp-306	293	15	https://doi.org/10.33558/jrak.v14i2.6973	https://doi.org/10.33558/jrak.v14i2.6973	X
gp-306	293	16	sari	sari	NOUN
gp-306	293	17	,	,	PUNCT
gp-306	293	18	n.	n.	PROPN
gp-306	293	19	p.	p.	PROPN
gp-306	293	20	,	,	PUNCT
gp-306	293	21	&	&	CCONJ
gp-306	293	22	handayani	handayani	PROPN
gp-306	293	23	,	,	PUNCT
gp-306	293	24	s.	s.	PROPN
gp-306	293	25	(	(	PUNCT
gp-306	293	26	2020	2020	NUM
gp-306	293	27	)	)	PUNCT
gp-306	293	28	.	.	PUNCT
gp-306	294	1	pengaruh	pengaruh	NOUN
gp-306	294	2	pengungkapan	pengungkapan	VERB
gp-306	294	3	green	green	ADJ
gp-306	294	4	product	product	PROPN
gp-306	294	5	innovation	innovation	NOUN
gp-306	294	6	dan	dan	PROPN
gp-306	294	7	green	green	PROPN
gp-306	294	8	process	process	NOUN
gp-306	294	9	innovation	innovation	NOUN
gp-306	294	10	terhadap	terhadap	PROPN
gp-306	294	11	kinerja	kinerja	PROPN
gp-306	294	12	perusahaan	perusahaan	PROPN
gp-306	294	13	.	.	PUNCT
gp-306	295	1	jurnal	jurnal	PROPN
gp-306	295	2	akuntansi	akuntansi	PROPN
gp-306	295	3	unesa	unesa	PROPN
gp-306	295	4	,	,	PUNCT
gp-306	295	5	09(01	09(01	PROPN
gp-306	295	6	)	)	PUNCT
gp-306	295	7	.	.	PUNCT
gp-306	296	1	https://doi.org/https://doi.org/10.26740/akunesa.v10n3	https://doi.org/https://doi.org/10.26740/akunesa.v10n3	PROPN
gp-306	296	2	sari	sari	NOUN
gp-306	296	3	,	,	PUNCT
gp-306	296	4	p.	p.	NOUN
gp-306	296	5	a.	a.	NOUN
gp-306	296	6	,	,	PUNCT
gp-306	296	7	rays	ray	NOUN
gp-306	296	8	,	,	PUNCT
gp-306	296	9	muh	muh	PROPN
gp-306	296	10	.	.	PROPN
gp-306	296	11	,	,	PUNCT
gp-306	296	12	purwanti	purwanti	PROPN
gp-306	296	13	,	,	PUNCT
gp-306	296	14	p.	p.	NOUN
gp-306	296	15	,	,	PUNCT
gp-306	296	16	&	&	CCONJ
gp-306	296	17	hidayat	hidayat	PROPN
gp-306	296	18	,	,	PUNCT
gp-306	296	19	i.	i.	PROPN
gp-306	296	20	(	(	PUNCT
gp-306	296	21	2024	2024	NUM
gp-306	296	22	)	)	PUNCT
gp-306	296	23	.	.	PUNCT
gp-306	297	1	achievement	achievement	NOUN
gp-306	297	2	of	of	ADP
gp-306	297	3	carbon	carbon	NOUN
gp-306	297	4	emission	emission	NOUN
gp-306	297	5	disclosure	disclosure	NOUN
gp-306	297	6	as	as	ADP
gp-306	297	7	a	a	DET
gp-306	297	8	mediator	mediator	NOUN
gp-306	297	9	between	between	ADP
gp-306	297	10	factors	factor	NOUN
gp-306	297	11	increasing	increase	VERB
gp-306	297	12	firm	firm	ADJ
gp-306	297	13	value	value	NOUN
gp-306	297	14	:	:	PUNCT
gp-306	297	15	eco	eco	NOUN
gp-306	297	16	-	-	PUNCT
gp-306	297	17	efficiency	efficiency	NOUN
gp-306	297	18	and	and	CCONJ
gp-306	297	19	green	green	ADJ
gp-306	297	20	innovation	innovation	NOUN
gp-306	297	21	.	.	PUNCT
gp-306	298	1	international	international	ADJ
gp-306	298	2	journal	journal	PROPN
gp-306	298	3	of	of	ADP
gp-306	298	4	energy	energy	NOUN
gp-306	298	5	economics	economic	NOUN
gp-306	298	6	and	and	CCONJ
gp-306	298	7	policy	policy	NOUN
gp-306	298	8	,	,	PUNCT
gp-306	298	9	14(6	14(6	NOUN
gp-306	298	10	)	)	PUNCT
gp-306	298	11	,	,	PUNCT
gp-306	298	12	246–253	246–253	NUM
gp-306	298	13	.	.	PUNCT
gp-306	299	1	https://doi.org/10.32479/ijeep.16949	https://doi.org/10.32479/ijeep.16949	PROPN
gp-306	299	2	sari	sari	PROPN
gp-306	299	3	,	,	PUNCT
gp-306	299	4	r.	r.	PROPN
gp-306	299	5	n.	n.	PROPN
gp-306	299	6	,	,	PUNCT
gp-306	299	7	pratadina	pratadina	PROPN
gp-306	299	8	,	,	PUNCT
gp-306	299	9	a.	a.	PROPN
gp-306	299	10	,	,	PUNCT
gp-306	299	11	anugerah	anugerah	PROPN
gp-306	299	12	,	,	PUNCT
gp-306	299	13	r.	r.	PROPN
gp-306	299	14	,	,	PUNCT
gp-306	299	15	kamaliah	kamaliah	PROPN
gp-306	299	16	,	,	PUNCT
gp-306	299	17	k.	k.	PROPN
gp-306	299	18	,	,	PUNCT
gp-306	299	19	&	&	CCONJ
gp-306	299	20	sanusi	sanusi	PROPN
gp-306	299	21	,	,	PUNCT
gp-306	299	22	z.	z.	PROPN
gp-306	299	23	m.	m.	PROPN
gp-306	299	24	(	(	PUNCT
gp-306	299	25	2021	2021	NUM
gp-306	299	26	)	)	PUNCT
gp-306	299	27	.	.	PUNCT
gp-306	300	1	effect	effect	NOUN
gp-306	300	2	of	of	ADP
gp-306	300	3	environmental	environmental	ADJ
gp-306	300	4	management	management	NOUN
gp-306	300	5	accounting	accounting	NOUN
gp-306	300	6	practices	practice	NOUN
gp-306	300	7	on	on	ADP
gp-306	300	8	organizational	organizational	ADJ
gp-306	300	9	performance	performance	NOUN
gp-306	300	10	:	:	PUNCT
gp-306	300	11	role	role	NOUN
gp-306	300	12	of	of	ADP
gp-306	300	13	process	process	NOUN
gp-306	300	14	innovation	innovation	NOUN
gp-306	300	15	as	as	ADP
gp-306	300	16	a	a	DET
gp-306	300	17	mediating	mediate	VERB
gp-306	300	18	variable	variable	NOUN
gp-306	300	19	.	.	PUNCT
gp-306	301	1	business	business	NOUN
gp-306	301	2	process	process	NOUN
gp-306	301	3	management	management	NOUN
gp-306	301	4	journal	journal	NOUN
gp-306	301	5	,	,	PUNCT
gp-306	301	6	27(4	27(4	PROPN
gp-306	301	7	)	)	PUNCT
gp-306	301	8	,	,	PUNCT
gp-306	301	9	1296–1314	1296–1314	NOUN
gp-306	301	10	.	.	PUNCT
gp-306	302	1	https://doi.org/10.1108/bpmj-06-2020-0264	https://doi.org/10.1108/bpmj-06-2020-0264	PROPN
gp-306	302	2	shao	shao	PROPN
gp-306	302	3	,	,	PUNCT
gp-306	302	4	j.	j.	PROPN
gp-306	302	5	,	,	PUNCT
gp-306	302	6	&	&	CCONJ
gp-306	302	7	he	he	PRON
gp-306	302	8	,	,	PUNCT
gp-306	302	9	z.	z.	PROPN
gp-306	302	10	(	(	PUNCT
gp-306	302	11	2022	2022	NUM
gp-306	302	12	)	)	PUNCT
gp-306	302	13	.	.	PUNCT
gp-306	303	1	how	how	SCONJ
gp-306	303	2	does	do	AUX
gp-306	303	3	social	social	ADJ
gp-306	303	4	media	medium	NOUN
gp-306	303	5	drive	drive	VERB
gp-306	303	6	corporate	corporate	ADJ
gp-306	303	7	carbon	carbon	NOUN
gp-306	303	8	disclosure	disclosure	NOUN
gp-306	303	9	?	?	PUNCT
gp-306	304	1	evidence	evidence	NOUN
gp-306	304	2	from	from	ADP
gp-306	304	3	china	china	PROPN
gp-306	304	4	.	.	PUNCT
gp-306	305	1	frontiers	frontier	NOUN
gp-306	305	2	in	in	ADP
gp-306	305	3	ecology	ecology	NOUN
gp-306	305	4	and	and	CCONJ
gp-306	305	5	evolution	evolution	NOUN
gp-306	305	6	,	,	PUNCT
gp-306	305	7	10	10	NUM
gp-306	305	8	.	.	PUNCT
gp-306	306	1	https://doi.org/10.3389/fevo.2022.971077	https://doi.org/10.3389/fevo.2022.971077	PROPN
gp-306	306	2	trimuliani	trimuliani	PROPN
gp-306	306	3	,	,	PUNCT
gp-306	306	4	d.	d.	PROPN
gp-306	306	5	,	,	PUNCT
gp-306	306	6	&	&	CCONJ
gp-306	306	7	febrianto	febrianto	PROPN
gp-306	306	8	,	,	PUNCT
gp-306	306	9	r.	r.	PROPN
gp-306	306	10	(	(	PUNCT
gp-306	306	11	2023	2023	NUM
gp-306	306	12	)	)	PUNCT
gp-306	306	13	.	.	PUNCT
gp-306	307	1	pengungkapan	pengungkapan	PROPN
gp-306	307	2	emisi	emisi	PROPN
gp-306	307	3	karbon	karbon	PROPN
gp-306	307	4	dan	dan	PROPN
gp-306	307	5	kinerja	kinerja	PROPN
gp-306	307	6	karbon	karbon	PROPN
gp-306	307	7	terhadap	terhadap	PROPN
gp-306	307	8	nilai	nilai	PROPN
gp-306	307	9	perusahaan	perusahaan	PROPN
gp-306	307	10	:	:	PUNCT
gp-306	308	1	moderasi	moderasi	PROPN
gp-306	308	2	kepemilikan	kepemilikan	PROPN
gp-306	308	3	negara	negara	PROPN
gp-306	308	4	.	.	PUNCT
gp-306	309	1	jurnal	jurnal	PROPN
gp-306	309	2	informatika	informatika	PROPN
gp-306	309	3	ekonomi	ekonomi	PROPN
gp-306	309	4	bisnis	bisnis	PROPN
gp-306	309	5	,	,	PUNCT
gp-306	309	6	900–906	900–906	NUM
gp-306	309	7	.	.	PUNCT
gp-306	310	1	https://doi.org/10.37034/infeb.v5i3.681	https://doi.org/10.37034/infeb.v5i3.681	PROPN
gp-306	310	2	wahyuni	wahyuni	PROPN
gp-306	310	3	,	,	PUNCT
gp-306	310	4	e.	e.	PROPN
gp-306	310	5	d.	d.	PROPN
gp-306	310	6	,	,	PUNCT
gp-306	310	7	leniwati	leniwati	PROPN
gp-306	310	8	,	,	PUNCT
gp-306	310	9	d.	d.	PROPN
gp-306	310	10	,	,	PUNCT
gp-306	310	11	&	&	CCONJ
gp-306	310	12	salsabila	salsabila	PROPN
gp-306	310	13	,	,	PUNCT
gp-306	310	14	n.	n.	PROPN
gp-306	310	15	(	(	PUNCT
gp-306	310	16	2024	2024	NUM
gp-306	310	17	)	)	PUNCT
gp-306	310	18	.	.	PUNCT
gp-306	311	1	akuntansi	akuntansi	PROPN
gp-306	311	2	manajemen	manajeman	NOUN
gp-306	311	3	lingkungan	lingkungan	VERB
gp-306	311	4	,	,	PUNCT
gp-306	311	5	inovasi	inovasi	PROPN
gp-306	311	6	hijau	hijau	PROPN
gp-306	311	7	,	,	PUNCT
gp-306	311	8	dan	dan	PROPN
gp-306	311	9	dampaknya	dampaknya	PROPN
gp-306	311	10	terhadap	terhadap	PROPN
gp-306	311	11	kinerja	kinerja	PROPN
gp-306	311	12	manajerial	manajerial	PROPN
gp-306	311	13	.	.	PUNCT
gp-306	312	1	jurnal	jurnal	ADJ
gp-306	312	2	reviu	reviu	PROPN
gp-306	312	3	akuntansi	akuntansi	PROPN
gp-306	312	4	dan	dan	PROPN
gp-306	312	5	keuangan	keuangan	PROPN
gp-306	312	6	,	,	PUNCT
gp-306	312	7	14(2	14(2	NUM
gp-306	312	8	)	)	PUNCT
gp-306	312	9	,	,	PUNCT
gp-306	312	10	429–441	429–441	NUM
gp-306	312	11	.	.	NOUN
gp-306	312	12	https://doi.org/10.22219/jrak.v14i2.32141	https://doi.org/10.22219/jrak.v14i2.32141	NUM
gp-306	312	13	wati	wati	NOUN
gp-306	312	14	,	,	PUNCT
gp-306	312	15	a.	a.	NOUN
gp-306	312	16	s.	s.	PROPN
gp-306	312	17	,	,	PUNCT
gp-306	312	18	&	&	CCONJ
gp-306	312	19	latifah	latifah	PROPN
gp-306	312	20	,	,	PUNCT
gp-306	312	21	l.	l.	PROPN
gp-306	312	22	(	(	PUNCT
gp-306	312	23	2024	2024	NUM
gp-306	312	24	)	)	PUNCT
gp-306	312	25	.	.	PUNCT
gp-306	313	1	the	the	DET
gp-306	313	2	effect	effect	NOUN
gp-306	313	3	of	of	ADP
gp-306	313	4	environmental	environmental	ADJ
gp-306	313	5	performance	performance	NOUN
gp-306	313	6	,	,	PUNCT
gp-306	313	7	green	green	ADJ
gp-306	313	8	innovation	innovation	NOUN
gp-306	313	9	,	,	PUNCT
gp-306	313	10	and	and	CCONJ
gp-306	313	11	good	good	ADJ
gp-306	313	12	corporate	corporate	ADJ
gp-306	313	13	governance	governance	NOUN
gp-306	313	14	on	on	ADP
gp-306	313	15	financial	financial	ADJ
gp-306	313	16	performance	performance	NOUN
gp-306	313	17	.	.	PUNCT
gp-306	314	1	atma	atma	PROPN
gp-306	314	2	jaya	jaya	PROPN
gp-306	314	3	accounting	accounting	PROPN
gp-306	314	4	research	research	PROPN
gp-306	314	5	(	(	PUNCT
gp-306	314	6	ajar	ajar	PROPN
gp-306	314	7	)	)	PUNCT
gp-306	314	8	,	,	PUNCT
gp-306	314	9	7(2	7(2	NUM
gp-306	314	10	)	)	PUNCT
gp-306	314	11	.	.	PUNCT
gp-306	315	1	winarno	winarno	NOUN
gp-306	315	2	,	,	PUNCT
gp-306	315	3	s.	s.	PROPN
gp-306	315	4	h.	h.	PROPN
gp-306	315	5	(	(	PUNCT
gp-306	315	6	2019	2019	NUM
gp-306	315	7	)	)	PUNCT
gp-306	315	8	.	.	PUNCT
gp-306	316	1	analisis	analisis	PROPN
gp-306	316	2	npm	npm	PROPN
gp-306	316	3	,	,	PUNCT
gp-306	316	4	roa	roa	PROPN
gp-306	316	5	,	,	PUNCT
gp-306	316	6	dan	dan	PROPN
gp-306	316	7	roe	roe	PROPN
gp-306	316	8	dalam	dalam	PROPN
gp-306	316	9	mengukur	mengukur	PROPN
gp-306	316	10	kinerja	kinerja	PROPN
gp-306	316	11	keuangan	keuangan	PROPN
gp-306	316	12	.	.	PUNCT
gp-306	317	1	jurnal	jurnal	ADJ
gp-306	317	2	stei	stei	PROPN
gp-306	317	3	ekonomi	ekonomi	PROPN
gp-306	317	4	,	,	PUNCT
gp-306	317	5	28(02	28(02	PROPN
gp-306	317	6	)	)	PUNCT
gp-306	317	7	,	,	PUNCT
gp-306	317	8	254–266	254–266	NUM
gp-306	317	9	.	.	PUNCT
gp-306	318	1	https://doi.org/10.36406/jemi.v28i02.254	https://doi.org/10.36406/jemi.v28i02.254	PROPN
gp-306	318	2	xie	xie	PROPN
gp-306	318	3	,	,	PUNCT
gp-306	318	4	x.	x.	PROPN
gp-306	318	5	,	,	PUNCT
gp-306	318	6	huo	huo	PROPN
gp-306	318	7	,	,	PUNCT
gp-306	318	8	j.	j.	PROPN
gp-306	318	9	,	,	PUNCT
gp-306	318	10	&	&	CCONJ
gp-306	318	11	zou	zou	PROPN
gp-306	318	12	,	,	PUNCT
gp-306	318	13	h.	h.	PROPN
gp-306	318	14	(	(	PUNCT
gp-306	318	15	2019	2019	NUM
gp-306	318	16	)	)	PUNCT
gp-306	318	17	.	.	PUNCT
gp-306	319	1	green	green	ADJ
gp-306	319	2	process	process	NOUN
gp-306	319	3	innovation	innovation	NOUN
gp-306	319	4	,	,	PUNCT
gp-306	319	5	green	green	ADJ
gp-306	319	6	product	product	NOUN
gp-306	319	7	innovation	innovation	NOUN
gp-306	319	8	,	,	PUNCT
gp-306	319	9	and	and	CCONJ
gp-306	319	10	corporate	corporate	ADJ
gp-306	319	11	financial	financial	ADJ
gp-306	319	12	performance	performance	NOUN
gp-306	319	13	:	:	PUNCT
gp-306	319	14	a	a	DET
gp-306	319	15	content	content	NOUN
gp-306	319	16	analysis	analysis	NOUN
gp-306	319	17	method	method	NOUN
gp-306	319	18	.	.	PUNCT
gp-306	320	1	journal	journal	NOUN
gp-306	320	2	of	of	ADP
gp-306	320	3	business	business	NOUN
gp-306	320	4	research	research	NOUN
gp-306	320	5	,	,	PUNCT
gp-306	320	6	101	101	NUM
gp-306	320	7	,	,	PUNCT
gp-306	320	8	697–706	697–706	NUM
gp-306	320	9	.	.	PUNCT
gp-306	321	1	https://doi.org/10.1016/j.jbusres.2019.01.010	https://doi.org/10.1016/j.jbusres.2019.01.010	PROPN
gp-306	321	2	xu	xu	PROPN
gp-306	321	3	,	,	PUNCT
gp-306	321	4	l.	l.	PROPN
gp-306	321	5	,	,	PUNCT
gp-306	321	6	fan	fan	PROPN
gp-306	321	7	,	,	PUNCT
gp-306	321	8	m.	m.	NOUN
gp-306	321	9	,	,	PUNCT
gp-306	321	10	yang	yang	PROPN
gp-306	321	11	,	,	PUNCT
gp-306	321	12	l.	l.	PROPN
gp-306	321	13	,	,	PUNCT
gp-306	321	14	&	&	CCONJ
gp-306	321	15	shao	shao	PROPN
gp-306	321	16	,	,	PUNCT
gp-306	321	17	s.	s.	PROPN
gp-306	321	18	(	(	PUNCT
gp-306	321	19	2021	2021	NUM
gp-306	321	20	)	)	PUNCT
gp-306	321	21	.	.	PUNCT
gp-306	322	1	heterogeneous	heterogeneous	ADJ
gp-306	322	2	green	green	ADJ
gp-306	322	3	innovations	innovation	NOUN
gp-306	322	4	and	and	CCONJ
gp-306	322	5	carbon	carbon	NOUN
gp-306	322	6	emission	emission	NOUN
gp-306	322	7	performance	performance	NOUN
gp-306	322	8	:	:	PUNCT
gp-306	322	9	evidence	evidence	NOUN
gp-306	322	10	at	at	ADP
gp-306	322	11	china	china	PROPN
gp-306	322	12	’s	’s	PART
gp-306	322	13	city	city	PROPN
gp-306	322	14	level	level	NOUN
gp-306	322	15	.	.	PUNCT
gp-306	323	1	energy	energy	NOUN
gp-306	323	2	economics	economic	NOUN
gp-306	323	3	,	,	PUNCT
gp-306	323	4	99	99	NUM
gp-306	323	5	,	,	PUNCT
gp-306	323	6	105269	105269	NUM
gp-306	323	7	.	.	PUNCT
gp-306	324	1	https://doi.org/10.1016/j.eneco.2021.105269	https://doi.org/10.1016/j.eneco.2021.105269	PROPN
gp-306	324	2	american	american	PROPN
gp-306	324	3	journal	journal	PROPN
gp-306	324	4	of	of	ADP
gp-306	324	5	economic	economic	ADJ
gp-306	324	6	and	and	CCONJ
gp-306	324	7	management	management	NOUN
gp-306	324	8	business	business	NOUN
gp-306	324	9	vol	vol	NOUN
gp-306	324	10	.	.	PROPN
gp-306	325	1	4	4	NUM
gp-306	325	2	no	no	NOUN
gp-306	325	3	.	.	NOUN
gp-306	326	1	7	7	NUM
gp-306	326	2	july	july	PROPN
gp-306	326	3	2025	2025	NUM
gp-306	326	4	1062	1062	NUM
gp-306	326	5	yuliana	yuliana	PROPN
gp-306	326	6	,	,	PUNCT
gp-306	326	7	y.	y.	PROPN
gp-306	326	8	,	,	PUNCT
gp-306	326	9	&	&	CCONJ
gp-306	326	10	wedari	wedari	PROPN
gp-306	326	11	,	,	PUNCT
gp-306	326	12	l.	l.	PROPN
gp-306	326	13	k.	k.	PROPN
gp-306	326	14	(	(	PUNCT
gp-306	326	15	2023	2023	NUM
gp-306	326	16	)	)	PUNCT
gp-306	326	17	.	.	PUNCT
gp-306	327	1	carbon	carbon	NOUN
gp-306	327	2	performance	performance	NOUN
gp-306	327	3	,	,	PUNCT
gp-306	327	4	green	green	ADJ
gp-306	327	5	strategy	strategy	NOUN
gp-306	327	6	,	,	PUNCT
gp-306	327	7	financial	financial	ADJ
gp-306	327	8	performance	performance	NOUN
gp-306	327	9	effect	effect	NOUN
gp-306	327	10	on	on	ADP
gp-306	327	11	carbon	carbon	NOUN
gp-306	327	12	emissions	emission	NOUN
gp-306	327	13	disclosure	disclosure	NOUN
gp-306	327	14	:	:	PUNCT
gp-306	327	15	evidence	evidence	NOUN
gp-306	327	16	from	from	ADP
gp-306	327	17	high	high	ADJ
gp-306	327	18	polluting	polluting	NOUN
gp-306	327	19	industry	industry	NOUN
gp-306	327	20	in	in	ADP
gp-306	327	21	indonesia	indonesia	PROPN
gp-306	327	22	.	.	PUNCT
gp-306	328	1	international	international	ADJ
gp-306	328	2	journal	journal	PROPN
gp-306	328	3	of	of	ADP
gp-306	328	4	sustainable	sustainable	ADJ
gp-306	328	5	development	development	NOUN
gp-306	328	6	and	and	CCONJ
gp-306	328	7	planning	planning	NOUN
gp-306	328	8	,	,	PUNCT
gp-306	328	9	18(5	18(5	NUM
gp-306	328	10	)	)	PUNCT
gp-306	328	11	,	,	PUNCT
gp-306	328	12	1581–1588	1581–1588	NUM
gp-306	328	13	.	.	PUNCT
gp-306	329	1	https://doi.org/10.18280/ijsdp.180529	https://doi.org/10.18280/ijsdp.180529	PROPN
gp-306	329	2	zhang	zhang	PROPN
gp-306	329	3	,	,	PUNCT
gp-306	329	4	d.	d.	PROPN
gp-306	329	5	,	,	PUNCT
gp-306	329	6	rong	rong	PROPN
gp-306	329	7	,	,	PUNCT
gp-306	329	8	z.	z.	PROPN
gp-306	329	9	,	,	PUNCT
gp-306	329	10	&	&	CCONJ
gp-306	329	11	qiang	qiang	PROPN
gp-306	329	12	,	,	PUNCT
gp-306	329	13	j.	j.	PROPN
gp-306	329	14	(	(	PUNCT
gp-306	329	15	2019	2019	NUM
gp-306	329	16	)	)	PUNCT
gp-306	329	17	.	.	PUNCT
gp-306	330	1	green	green	ADJ
gp-306	330	2	innovation	innovation	NOUN
gp-306	330	3	and	and	CCONJ
gp-306	330	4	firm	firm	ADJ
gp-306	330	5	performance	performance	NOUN
gp-306	330	6	:	:	PUNCT
gp-306	330	7	evidence	evidence	NOUN
gp-306	330	8	from	from	ADP
gp-306	330	9	listed	list	VERB
gp-306	330	10	companies	company	NOUN
gp-306	330	11	in	in	ADP
gp-306	330	12	china	china	PROPN
gp-306	330	13	.	.	PUNCT
gp-306	331	1	resources	resource	NOUN
gp-306	331	2	,	,	PUNCT
gp-306	331	3	conservation	conservation	NOUN
gp-306	331	4	and	and	CCONJ
gp-306	331	5	recycling	recycling	NOUN
gp-306	331	6	,	,	PUNCT
gp-306	331	7	144	144	NUM
gp-306	331	8	,	,	PUNCT
gp-306	331	9	48–55	48–55	NUM
gp-306	331	10	.	.	PUNCT
gp-306	331	11	https://doi.org/10.1016/j.resconrec.2019.01.023	https://doi.org/10.1016/j.resconrec.2019.01.023	NUM