id	sid	tid	token	lemma	pos
gp-319	1	1	american	american	PROPN
gp-319	1	2	journal	journal	PROPN
gp-319	1	3	of	of	ADP
gp-319	1	4	economic	economic	ADJ
gp-319	1	5	and	and	CCONJ
gp-319	1	6	management	management	NOUN
gp-319	1	7	business	business	NOUN
gp-319	1	8	e	e	NOUN
gp-319	1	9	-	-	NOUN
gp-319	1	10	issn	issn	ADJ
gp-319	1	11	:	:	PUNCT
gp-319	1	12	2835	2835	NUM
gp-319	1	13	-	-	SYM
gp-319	1	14	5199	5199	NUM
gp-319	1	15	vol	vol	NOUN
gp-319	1	16	.	.	PROPN
gp-319	1	17	4	4	NUM
gp-319	1	18	no	no	NOUN
gp-319	1	19	.	.	PUNCT
gp-319	2	1	10	10	NUM
gp-319	2	2	october	october	PROPN
gp-319	2	3	2025	2025	NUM
gp-319	2	4	1790	1790	NUM
gp-319	2	5	unveiling	unveil	VERB
gp-319	2	6	the	the	DET
gp-319	2	7	drivers	driver	NOUN
gp-319	2	8	of	of	ADP
gp-319	2	9	sdgs	sdgs	ADJ
gp-319	2	10	8	8	NUM
gp-319	2	11	disclosure	disclosure	NOUN
gp-319	2	12	:	:	PUNCT
gp-319	2	13	evidence	evidence	NOUN
gp-319	2	14	from	from	ADP
gp-319	2	15	governance	governance	NOUN
gp-319	2	16	,	,	PUNCT
gp-319	2	17	firm	firm	ADJ
gp-319	2	18	characteristics	characteristic	NOUN
gp-319	2	19	,	,	PUNCT
gp-319	2	20	and	and	CCONJ
gp-319	2	21	strategic	strategic	ADJ
gp-319	2	22	factors	factor	NOUN
gp-319	2	23	in	in	ADP
gp-319	2	24	indonesian	indonesian	ADJ
gp-319	2	25	listed	list	VERB
gp-319	2	26	firms	firm	NOUN
gp-319	2	27	nunik	nunik	X
gp-319	2	28	nurnaningsih	nurnaningsih	PROPN
gp-319	2	29	,	,	PUNCT
gp-319	2	30	majidah	majidah	PROPN
gp-319	2	31	majidah	majidah	PROPN
gp-319	2	32	telkom	telkom	PROPN
gp-319	2	33	university	university	PROPN
gp-319	2	34	,	,	PUNCT
gp-319	2	35	indonesia	indonesia	PROPN
gp-319	2	36	email	email	NOUN
gp-319	2	37	:	:	PUNCT
gp-319	2	38	nuniknurnaningsih@student.telkomuniversity.ac.id	nuniknurnaningsih@student.telkomuniversity.ac.id	ADJ
gp-319	2	39	,	,	PUNCT
gp-319	2	40	majidah@telkomuniversity.ac.id	majidah@telkomuniversity.ac.id	ADJ
gp-319	2	41	abstract	abstract	ADJ
gp-319	2	42	the	the	DET
gp-319	2	43	issue	issue	NOUN
gp-319	2	44	of	of	ADP
gp-319	2	45	decent	decent	ADJ
gp-319	2	46	work	work	NOUN
gp-319	2	47	(	(	PUNCT
gp-319	2	48	sdg	sdg	NOUN
gp-319	2	49	8)	8)	NUM
gp-319	2	50	,	,	PUNCT
gp-319	2	51	encompassing	encompass	VERB
gp-319	2	52	fair	fair	ADJ
gp-319	2	53	wages	wage	NOUN
gp-319	2	54	,	,	PUNCT
gp-319	2	55	safe	safe	ADJ
gp-319	2	56	conditions	condition	NOUN
gp-319	2	57	,	,	PUNCT
gp-319	2	58	social	social	ADJ
gp-319	2	59	protection	protection	NOUN
gp-319	2	60	,	,	PUNCT
gp-319	2	61	and	and	CCONJ
gp-319	2	62	workers	worker	NOUN
gp-319	2	63	’	’	PART
gp-319	2	64	rights	right	NOUN
gp-319	2	65	,	,	PUNCT
gp-319	2	66	has	have	AUX
gp-319	2	67	gained	gain	VERB
gp-319	2	68	increasing	increase	VERB
gp-319	2	69	importance	importance	NOUN
gp-319	2	70	in	in	ADP
gp-319	2	71	corporate	corporate	ADJ
gp-319	2	72	sustainability	sustainability	NOUN
gp-319	2	73	reporting	reporting	NOUN
gp-319	2	74	as	as	ADP
gp-319	2	75	expectations	expectation	NOUN
gp-319	2	76	for	for	ADP
gp-319	2	77	transparency	transparency	NOUN
gp-319	2	78	and	and	CCONJ
gp-319	2	79	accountability	accountability	NOUN
gp-319	2	80	rise	rise	NOUN
gp-319	2	81	.	.	PUNCT
gp-319	3	1	this	this	DET
gp-319	3	2	study	study	NOUN
gp-319	3	3	investigates	investigate	VERB
gp-319	3	4	the	the	DET
gp-319	3	5	internal	internal	ADJ
gp-319	3	6	factors	factor	NOUN
gp-319	3	7	influencing	influence	VERB
gp-319	3	8	decent	decent	ADJ
gp-319	3	9	work	work	NOUN
gp-319	3	10	disclosure	disclosure	NOUN
gp-319	3	11	(	(	PUNCT
gp-319	3	12	dwd	dwd	NOUN
gp-319	3	13	)	)	PUNCT
gp-319	3	14	among	among	ADP
gp-319	3	15	non	non	ADJ
gp-319	3	16	-	-	ADJ
gp-319	3	17	financial	financial	ADJ
gp-319	3	18	companies	company	NOUN
gp-319	3	19	listed	list	VERB
gp-319	3	20	on	on	ADP
gp-319	3	21	the	the	DET
gp-319	3	22	indonesia	indonesia	PROPN
gp-319	3	23	stock	stock	PROPN
gp-319	3	24	exchange	exchange	PROPN
gp-319	3	25	(	(	PUNCT
gp-319	3	26	idx	idx	PROPN
gp-319	3	27	)	)	PUNCT
gp-319	3	28	from	from	ADP
gp-319	3	29	2019	2019	NUM
gp-319	3	30	to	to	ADP
gp-319	3	31	2023	2023	NUM
gp-319	3	32	.	.	PUNCT
gp-319	4	1	the	the	DET
gp-319	4	2	analysis	analysis	NOUN
gp-319	4	3	examines	examine	VERB
gp-319	4	4	three	three	NUM
gp-319	4	5	key	key	ADJ
gp-319	4	6	categories	category	NOUN
gp-319	4	7	:	:	PUNCT
gp-319	4	8	governance	governance	NOUN
gp-319	4	9	mechanisms	mechanism	NOUN
gp-319	4	10	,	,	PUNCT
gp-319	4	11	firm	firm	ADJ
gp-319	4	12	characteristics	characteristic	NOUN
gp-319	4	13	,	,	PUNCT
gp-319	4	14	and	and	CCONJ
gp-319	4	15	strategic	strategic	ADJ
gp-319	4	16	factors	factor	NOUN
gp-319	4	17	.	.	PUNCT
gp-319	5	1	variables	variable	NOUN
gp-319	5	2	assessed	assess	VERB
gp-319	5	3	include	include	VERB
gp-319	5	4	corporate	corporate	ADJ
gp-319	5	5	governance	governance	NOUN
gp-319	5	6	,	,	PUNCT
gp-319	5	7	gender	gender	NOUN
gp-319	5	8	diversity	diversity	NOUN
gp-319	5	9	,	,	PUNCT
gp-319	5	10	firm	firm	ADJ
gp-319	5	11	size	size	NOUN
gp-319	5	12	,	,	PUNCT
gp-319	5	13	profitability	profitability	NOUN
gp-319	5	14	,	,	PUNCT
gp-319	5	15	leverage	leverage	NOUN
gp-319	5	16	,	,	PUNCT
gp-319	5	17	asset	asset	NOUN
gp-319	5	18	growth	growth	NOUN
gp-319	5	19	,	,	PUNCT
gp-319	5	20	and	and	CCONJ
gp-319	5	21	cost	cost	NOUN
gp-319	5	22	leadership	leadership	NOUN
gp-319	5	23	strategy	strategy	NOUN
gp-319	5	24	.	.	PUNCT
gp-319	6	1	using	use	VERB
gp-319	6	2	purposive	purposive	ADJ
gp-319	6	3	sampling	sampling	NOUN
gp-319	6	4	,	,	PUNCT
gp-319	6	5	28	28	NUM
gp-319	6	6	companies	company	NOUN
gp-319	6	7	were	be	AUX
gp-319	6	8	selected	select	VERB
gp-319	6	9	,	,	PUNCT
gp-319	6	10	producing	produce	VERB
gp-319	6	11	140	140	NUM
gp-319	6	12	firm	firm	ADJ
gp-319	6	13	-	-	PUNCT
gp-319	6	14	year	year	NOUN
gp-319	6	15	observations	observation	NOUN
gp-319	6	16	.	.	PUNCT
gp-319	7	1	panel	panel	NOUN
gp-319	7	2	data	data	PROPN
gp-319	7	3	regression	regression	NOUN
gp-319	7	4	was	be	AUX
gp-319	7	5	conducted	conduct	VERB
gp-319	7	6	with	with	ADP
gp-319	7	7	stata	stata	PROPN
gp-319	7	8	version	version	PROPN
gp-319	7	9	18	18	NUM
gp-319	7	10	.	.	PUNCT
gp-319	8	1	the	the	DET
gp-319	8	2	findings	finding	NOUN
gp-319	8	3	reveal	reveal	VERB
gp-319	8	4	that	that	SCONJ
gp-319	8	5	corporate	corporate	ADJ
gp-319	8	6	governance	governance	NOUN
gp-319	8	7	negatively	negatively	ADV
gp-319	8	8	affects	affect	VERB
gp-319	8	9	dwd	dwd	PROPN
gp-319	8	10	,	,	PUNCT
gp-319	8	11	whereas	whereas	SCONJ
gp-319	8	12	firm	firm	ADJ
gp-319	8	13	size	size	NOUN
gp-319	8	14	,	,	PUNCT
gp-319	8	15	leverage	leverage	NOUN
gp-319	8	16	,	,	PUNCT
gp-319	8	17	and	and	CCONJ
gp-319	8	18	cost	cost	NOUN
gp-319	8	19	leadership	leadership	NOUN
gp-319	8	20	strategy	strategy	NOUN
gp-319	8	21	exert	exert	VERB
gp-319	8	22	positive	positive	ADJ
gp-319	8	23	effects	effect	NOUN
gp-319	8	24	.	.	PUNCT
gp-319	9	1	conversely	conversely	ADV
gp-319	9	2	,	,	PUNCT
gp-319	9	3	gender	gender	NOUN
gp-319	9	4	diversity	diversity	NOUN
gp-319	9	5	,	,	PUNCT
gp-319	9	6	profitability	profitability	NOUN
gp-319	9	7	,	,	PUNCT
gp-319	9	8	and	and	CCONJ
gp-319	9	9	asset	asset	NOUN
gp-319	9	10	growth	growth	NOUN
gp-319	9	11	show	show	VERB
gp-319	9	12	limited	limited	ADJ
gp-319	9	13	influence	influence	NOUN
gp-319	9	14	.	.	PUNCT
gp-319	10	1	these	these	DET
gp-319	10	2	results	result	NOUN
gp-319	10	3	highlight	highlight	VERB
gp-319	10	4	that	that	SCONJ
gp-319	10	5	structural	structural	ADJ
gp-319	10	6	and	and	CCONJ
gp-319	10	7	strategic	strategic	ADJ
gp-319	10	8	dynamics	dynamic	NOUN
gp-319	10	9	are	be	AUX
gp-319	10	10	more	more	ADV
gp-319	10	11	significant	significant	ADJ
gp-319	10	12	drivers	driver	NOUN
gp-319	10	13	of	of	ADP
gp-319	10	14	dwd	dwd	PROPN
gp-319	10	15	than	than	ADP
gp-319	10	16	formal	formal	ADJ
gp-319	10	17	governance	governance	NOUN
gp-319	10	18	practices	practice	NOUN
gp-319	10	19	,	,	PUNCT
gp-319	10	20	challenging	challenge	VERB
gp-319	10	21	conventional	conventional	ADJ
gp-319	10	22	theoretical	theoretical	ADJ
gp-319	10	23	assumptions	assumption	NOUN
gp-319	10	24	.	.	PUNCT
gp-319	11	1	this	this	DET
gp-319	11	2	research	research	NOUN
gp-319	11	3	contributes	contribute	VERB
gp-319	11	4	to	to	ADP
gp-319	11	5	the	the	DET
gp-319	11	6	literature	literature	NOUN
gp-319	11	7	on	on	ADP
gp-319	11	8	labor	labor	NOUN
gp-319	11	9	-	-	PUNCT
gp-319	11	10	related	relate	VERB
gp-319	11	11	sustainability	sustainability	NOUN
gp-319	11	12	disclosures	disclosure	NOUN
gp-319	11	13	in	in	ADP
gp-319	11	14	emerging	emerge	VERB
gp-319	11	15	markets	market	NOUN
gp-319	11	16	,	,	PUNCT
gp-319	11	17	offering	offer	VERB
gp-319	11	18	insights	insight	NOUN
gp-319	11	19	for	for	ADP
gp-319	11	20	firms	firm	NOUN
gp-319	11	21	and	and	CCONJ
gp-319	11	22	policymakers	policymaker	NOUN
gp-319	11	23	aiming	aim	VERB
gp-319	11	24	to	to	PART
gp-319	11	25	strengthen	strengthen	VERB
gp-319	11	26	sdg	sdg	NOUN
gp-319	11	27	8	8	NUM
gp-319	11	28	transparency	transparency	NOUN
gp-319	11	29	.	.	PUNCT
gp-319	12	1	future	future	ADJ
gp-319	12	2	studies	study	NOUN
gp-319	12	3	could	could	AUX
gp-319	12	4	expand	expand	VERB
gp-319	12	5	by	by	ADP
gp-319	12	6	including	include	VERB
gp-319	12	7	moderating	moderate	VERB
gp-319	12	8	factors	factor	NOUN
gp-319	12	9	such	such	ADJ
gp-319	12	10	as	as	ADP
gp-319	12	11	company	company	NOUN
gp-319	12	12	age	age	NOUN
gp-319	12	13	or	or	CCONJ
gp-319	12	14	ownership	ownership	NOUN
gp-319	12	15	structure	structure	NOUN
gp-319	12	16	to	to	PART
gp-319	12	17	capture	capture	VERB
gp-319	12	18	more	more	ADV
gp-319	12	19	nuanced	nuanced	ADJ
gp-319	12	20	dynamics	dynamic	NOUN
gp-319	12	21	in	in	ADP
gp-319	12	22	corporate	corporate	ADJ
gp-319	12	23	sustainability	sustainability	NOUN
gp-319	12	24	behavior	behavior	NOUN
gp-319	12	25	.	.	PUNCT
gp-319	13	1	keywords	keyword	NOUN
gp-319	13	2	:	:	PUNCT
gp-319	13	3	sustainable	sustainable	ADJ
gp-319	13	4	development	development	NOUN
gp-319	13	5	goals	goal	NOUN
gp-319	13	6	(	(	PUNCT
gp-319	13	7	sdg	sdg	NOUN
gp-319	13	8	8)	8)	NUM
gp-319	13	9	;	;	PUNCT
gp-319	13	10	decent	decent	ADJ
gp-319	13	11	work	work	NOUN
gp-319	13	12	disclosure	disclosure	NOUN
gp-319	13	13	;	;	PUNCT
gp-319	13	14	corporate	corporate	ADJ
gp-319	13	15	governance	governance	NOUN
gp-319	13	16	;	;	PUNCT
gp-319	13	17	firm	firm	ADJ
gp-319	13	18	characteristics	characteristic	NOUN
gp-319	13	19	;	;	PUNCT
gp-319	13	20	strategic	strategic	ADJ
gp-319	13	21	factors	factor	NOUN
gp-319	13	22	;	;	PUNCT
gp-319	13	23	panel	panel	NOUN
gp-319	13	24	data	datum	NOUN
gp-319	13	25	regression	regression	NOUN
gp-319	13	26	;	;	PUNCT
gp-319	13	27	indonesia	indonesia	PROPN
gp-319	13	28	.	.	PUNCT
gp-319	14	1	introduction	introduction	NOUN
gp-319	14	2	decent	decent	ADJ
gp-319	14	3	work	work	NOUN
gp-319	14	4	is	be	AUX
gp-319	14	5	a	a	DET
gp-319	14	6	fundamental	fundamental	ADJ
gp-319	14	7	human	human	ADJ
gp-319	14	8	right	right	NOUN
gp-319	14	9	and	and	CCONJ
gp-319	14	10	an	an	DET
gp-319	14	11	important	important	ADJ
gp-319	14	12	foundation	foundation	NOUN
gp-319	14	13	for	for	ADP
gp-319	14	14	achieving	achieve	VERB
gp-319	14	15	inclusive	inclusive	ADJ
gp-319	14	16	and	and	CCONJ
gp-319	14	17	sustainable	sustainable	ADJ
gp-319	14	18	economic	economic	ADJ
gp-319	14	19	growth	growth	NOUN
gp-319	14	20	.	.	PUNCT
gp-319	15	1	the	the	DET
gp-319	15	2	sustainable	sustainable	ADJ
gp-319	15	3	development	development	NOUN
gp-319	15	4	goals	goal	NOUN
gp-319	15	5	(	(	PUNCT
gp-319	15	6	sdgs	sdgs	ADJ
gp-319	15	7	)	)	PUNCT
gp-319	15	8	,	,	PUNCT
gp-319	15	9	particularly	particularly	ADV
gp-319	15	10	sdg	sdg	NOUN
gp-319	15	11	8	8	NUM
gp-319	15	12	,	,	PUNCT
gp-319	15	13	not	not	PART
gp-319	15	14	only	only	ADV
gp-319	15	15	emphasize	emphasize	VERB
gp-319	15	16	job	job	NOUN
gp-319	15	17	creation	creation	NOUN
gp-319	15	18	but	but	CCONJ
gp-319	15	19	also	also	ADV
gp-319	15	20	uphold	uphold	VERB
gp-319	15	21	the	the	DET
gp-319	15	22	protection	protection	NOUN
gp-319	15	23	,	,	PUNCT
gp-319	15	24	safety	safety	NOUN
gp-319	15	25	,	,	PUNCT
gp-319	15	26	and	and	CCONJ
gp-319	15	27	dignity	dignity	NOUN
gp-319	15	28	of	of	ADP
gp-319	15	29	workers	worker	NOUN
gp-319	15	30	(	(	PUNCT
gp-319	15	31	kreinin	kreinin	PROPN
gp-319	15	32	&	&	CCONJ
gp-319	15	33	aigner	aigner	NOUN
gp-319	15	34	,	,	PUNCT
gp-319	15	35	2022	2022	NUM
gp-319	15	36	)	)	PUNCT
gp-319	15	37	.	.	PUNCT
gp-319	16	1	in	in	ADP
gp-319	16	2	a	a	DET
gp-319	16	3	global	global	ADJ
gp-319	16	4	landscape	landscape	NOUN
gp-319	16	5	increasingly	increasingly	ADV
gp-319	16	6	demanding	demand	VERB
gp-319	16	7	social	social	ADJ
gp-319	16	8	responsibility	responsibility	NOUN
gp-319	16	9	,	,	PUNCT
gp-319	16	10	the	the	DET
gp-319	16	11	issue	issue	NOUN
gp-319	16	12	of	of	ADP
gp-319	16	13	decent	decent	ADJ
gp-319	16	14	work	work	NOUN
gp-319	16	15	has	have	AUX
gp-319	16	16	become	become	VERB
gp-319	16	17	a	a	DET
gp-319	16	18	key	key	ADJ
gp-319	16	19	indicator	indicator	NOUN
gp-319	16	20	of	of	ADP
gp-319	16	21	corporate	corporate	ADJ
gp-319	16	22	sustainability	sustainability	NOUN
gp-319	16	23	across	across	ADP
gp-319	16	24	various	various	ADJ
gp-319	16	25	industrial	industrial	ADJ
gp-319	16	26	sectors	sector	NOUN
gp-319	16	27	.	.	PUNCT
gp-319	17	1	however	however	ADV
gp-319	17	2	,	,	PUNCT
gp-319	17	3	in	in	ADP
gp-319	17	4	practice	practice	NOUN
gp-319	17	5	,	,	PUNCT
gp-319	17	6	industrial	industrial	ADJ
gp-319	17	7	transformation	transformation	NOUN
gp-319	17	8	and	and	CCONJ
gp-319	17	9	business	business	NOUN
gp-319	17	10	efficiency	efficiency	NOUN
gp-319	17	11	pressures	pressure	NOUN
gp-319	17	12	often	often	ADV
gp-319	17	13	diminish	diminish	VERB
gp-319	17	14	attention	attention	NOUN
gp-319	17	15	to	to	ADP
gp-319	17	16	the	the	DET
gp-319	17	17	principles	principle	NOUN
gp-319	17	18	of	of	ADP
gp-319	17	19	decent	decent	ADJ
gp-319	17	20	work	work	NOUN
gp-319	17	21	.	.	PUNCT
gp-319	18	1	amid	amid	ADP
gp-319	18	2	increasing	increase	VERB
gp-319	18	3	labor	labor	NOUN
gp-319	18	4	flexibility	flexibility	NOUN
gp-319	18	5	,	,	PUNCT
gp-319	18	6	new	new	ADJ
gp-319	18	7	vulnerabilities	vulnerability	NOUN
gp-319	18	8	have	have	AUX
gp-319	18	9	emerged	emerge	VERB
gp-319	18	10	,	,	PUNCT
gp-319	18	11	ranging	range	VERB
gp-319	18	12	from	from	ADP
gp-319	18	13	income	income	NOUN
gp-319	18	14	uncertainty	uncertainty	NOUN
gp-319	18	15	,	,	PUNCT
gp-319	18	16	limited	limited	ADJ
gp-319	18	17	access	access	NOUN
gp-319	18	18	to	to	ADP
gp-319	18	19	social	social	ADJ
gp-319	18	20	security	security	NOUN
gp-319	18	21	,	,	PUNCT
gp-319	18	22	to	to	ADP
gp-319	18	23	low	low	ADJ
gp-319	18	24	worker	worker	NOUN
gp-319	18	25	bargaining	bargaining	NOUN
gp-319	18	26	power	power	NOUN
gp-319	18	27	(	(	PUNCT
gp-319	18	28	rai	rai	X
gp-319	18	29	et	et	PROPN
gp-319	18	30	al	al	PROPN
gp-319	18	31	.	.	PROPN
gp-319	18	32	,	,	PUNCT
gp-319	18	33	2019	2019	NUM
gp-319	18	34	;	;	PUNCT
gp-319	18	35	mațcu	mațcu	NOUN
gp-319	18	36	-	-	PUNCT
gp-319	18	37	zaharia	zaharia	INTJ
gp-319	18	38	et	et	NOUN
gp-319	18	39	al	al	PROPN
gp-319	18	40	.	.	PROPN
gp-319	18	41	,	,	PUNCT
gp-319	18	42	2024	2024	NUM
gp-319	18	43	)	)	PUNCT
gp-319	18	44	.	.	PUNCT
gp-319	19	1	these	these	DET
gp-319	19	2	disparities	disparity	NOUN
gp-319	19	3	pose	pose	VERB
gp-319	19	4	serious	serious	ADJ
gp-319	19	5	challenges	challenge	NOUN
gp-319	19	6	,	,	PUNCT
gp-319	19	7	especially	especially	ADV
gp-319	19	8	in	in	ADP
gp-319	19	9	developing	develop	VERB
gp-319	19	10	countries	country	NOUN
gp-319	19	11	undergoing	undergo	VERB
gp-319	19	12	rapid	rapid	ADJ
gp-319	19	13	industrialization	industrialization	NOUN
gp-319	19	14	,	,	PUNCT
gp-319	19	15	including	include	VERB
gp-319	19	16	indonesia	indonesia	PROPN
gp-319	19	17	.	.	PUNCT
gp-319	20	1	over	over	ADP
gp-319	20	2	the	the	DET
gp-319	20	3	past	past	ADJ
gp-319	20	4	five	five	NUM
gp-319	20	5	years	year	NOUN
gp-319	20	6	,	,	PUNCT
gp-319	20	7	the	the	DET
gp-319	20	8	non	non	ADJ
gp-319	20	9	-	-	ADJ
gp-319	20	10	financial	financial	ADJ
gp-319	20	11	sector	sector	NOUN
gp-319	20	12	listed	list	VERB
gp-319	20	13	on	on	ADP
gp-319	20	14	the	the	DET
gp-319	20	15	indonesia	indonesia	PROPN
gp-319	20	16	stock	stock	PROPN
gp-319	20	17	exchange	exchange	PROPN
gp-319	20	18	(	(	PUNCT
gp-319	20	19	idx	idx	PROPN
gp-319	20	20	)	)	PUNCT
gp-319	20	21	has	have	AUX
gp-319	20	22	experienced	experience	VERB
gp-319	20	23	rapid	rapid	ADJ
gp-319	20	24	growth	growth	NOUN
gp-319	20	25	,	,	PUNCT
gp-319	20	26	from	from	ADP
gp-319	20	27	562	562	NUM
gp-319	20	28	companies	company	NOUN
gp-319	20	29	in	in	ADP
gp-319	20	30	2019	2019	NUM
gp-319	20	31	to	to	ADP
gp-319	20	32	802	802	NUM
gp-319	20	33	in	in	ADP
gp-319	20	34	2023	2023	NUM
gp-319	20	35	.	.	PUNCT
gp-319	21	1	unveiling	unveil	VERB
gp-319	21	2	the	the	DET
gp-319	21	3	drivers	driver	NOUN
gp-319	21	4	of	of	ADP
gp-319	21	5	sdgs	sdgs	ADJ
gp-319	21	6	8	8	NUM
gp-319	21	7	disclosure	disclosure	NOUN
gp-319	21	8	:	:	PUNCT
gp-319	21	9	evidence	evidence	NOUN
gp-319	21	10	from	from	ADP
gp-319	21	11	governance	governance	NOUN
gp-319	21	12	,	,	PUNCT
gp-319	21	13	firm	firm	ADJ
gp-319	21	14	characteristics	characteristic	NOUN
gp-319	21	15	,	,	PUNCT
gp-319	21	16	and	and	CCONJ
gp-319	21	17	strategic	strategic	ADJ
gp-319	21	18	factors	factor	NOUN
gp-319	21	19	in	in	ADP
gp-319	21	20	indonesian	indonesian	ADJ
gp-319	21	21	listed	list	VERB
gp-319	21	22	firms	firm	NOUN
gp-319	21	23	1791	1791	NUM
gp-319	21	24	unfortunately	unfortunately	ADV
gp-319	21	25	,	,	PUNCT
gp-319	21	26	the	the	DET
gp-319	21	27	increase	increase	NOUN
gp-319	21	28	in	in	ADP
gp-319	21	29	the	the	DET
gp-319	21	30	number	number	NOUN
gp-319	21	31	of	of	ADP
gp-319	21	32	issuers	issuer	NOUN
gp-319	21	33	has	have	AUX
gp-319	21	34	not	not	PART
gp-319	21	35	been	be	AUX
gp-319	21	36	accompanied	accompany	VERB
gp-319	21	37	by	by	ADP
gp-319	21	38	improvements	improvement	NOUN
gp-319	21	39	in	in	ADP
gp-319	21	40	the	the	DET
gp-319	21	41	quality	quality	NOUN
gp-319	21	42	of	of	ADP
gp-319	21	43	employment	employment	NOUN
gp-319	21	44	.	.	PUNCT
gp-319	22	1	according	accord	VERB
gp-319	22	2	to	to	ADP
gp-319	22	3	a	a	DET
gp-319	22	4	report	report	NOUN
gp-319	22	5	by	by	ADP
gp-319	22	6	bpjs	bpjs	NOUN
gp-319	22	7	ketenagakerjaan	ketenagakerjaan	PROPN
gp-319	22	8	(	(	PUNCT
gp-319	22	9	2023	2023	NUM
gp-319	22	10	)	)	PUNCT
gp-319	22	11	,	,	PUNCT
gp-319	22	12	the	the	DET
gp-319	22	13	proportion	proportion	NOUN
gp-319	22	14	of	of	ADP
gp-319	22	15	workers	worker	NOUN
gp-319	22	16	with	with	ADP
gp-319	22	17	contract	contract	NOUN
gp-319	22	18	status	status	NOUN
gp-319	22	19	(	(	PUNCT
gp-319	22	20	pkwt	pkwt	NOUN
gp-319	22	21	)	)	PUNCT
gp-319	22	22	continues	continue	VERB
gp-319	22	23	to	to	PART
gp-319	22	24	increase	increase	VERB
gp-319	22	25	,	,	PUNCT
gp-319	22	26	while	while	SCONJ
gp-319	22	27	permanent	permanent	ADJ
gp-319	22	28	workers	worker	NOUN
gp-319	22	29	(	(	PUNCT
gp-319	22	30	pkwtt	pkwtt	ADV
gp-319	22	31	)	)	PUNCT
gp-319	22	32	tend	tend	VERB
gp-319	22	33	to	to	PART
gp-319	22	34	decrease	decrease	VERB
gp-319	22	35	.	.	PUNCT
gp-319	23	1	this	this	DET
gp-319	23	2	situation	situation	NOUN
gp-319	23	3	is	be	AUX
gp-319	23	4	further	far	ADV
gp-319	23	5	complicated	complicate	VERB
gp-319	23	6	by	by	ADP
gp-319	23	7	the	the	DET
gp-319	23	8	implementation	implementation	NOUN
gp-319	23	9	of	of	ADP
gp-319	23	10	the	the	DET
gp-319	23	11	job	job	NOUN
gp-319	23	12	creation	creation	NOUN
gp-319	23	13	law	law	NOUN
gp-319	23	14	no	no	NOUN
gp-319	23	15	.	.	NOUN
gp-319	23	16	11	11	NUM
gp-319	23	17	of	of	ADP
gp-319	23	18	2020	2020	NUM
gp-319	23	19	,	,	PUNCT
gp-319	23	20	which	which	PRON
gp-319	23	21	is	be	AUX
gp-319	23	22	seen	see	VERB
gp-319	23	23	as	as	ADP
gp-319	23	24	making	make	VERB
gp-319	23	25	it	it	PRON
gp-319	23	26	easier	easy	ADJ
gp-319	23	27	to	to	PART
gp-319	23	28	implement	implement	VERB
gp-319	23	29	flexible	flexible	ADJ
gp-319	23	30	employment	employment	NOUN
gp-319	23	31	practices	practice	NOUN
gp-319	23	32	,	,	PUNCT
gp-319	23	33	including	include	VERB
gp-319	23	34	the	the	DET
gp-319	23	35	expansion	expansion	NOUN
gp-319	23	36	of	of	ADP
gp-319	23	37	outsourcing	outsource	VERB
gp-319	23	38	schemes	scheme	NOUN
gp-319	23	39	and	and	CCONJ
gp-319	23	40	short	short	ADJ
gp-319	23	41	-	-	PUNCT
gp-319	23	42	term	term	NOUN
gp-319	23	43	contracts	contract	NOUN
gp-319	23	44	,	,	PUNCT
gp-319	23	45	which	which	PRON
gp-319	23	46	could	could	AUX
gp-319	23	47	weaken	weaken	VERB
gp-319	23	48	the	the	DET
gp-319	23	49	protection	protection	NOUN
gp-319	23	50	of	of	ADP
gp-319	23	51	workers	worker	NOUN
gp-319	23	52	'	'	PART
gp-319	23	53	rights	right	NOUN
gp-319	23	54	(	(	PUNCT
gp-319	23	55	rizal	rizal	NOUN
gp-319	23	56	jawahir	jawahir	PROPN
gp-319	23	57	&	&	CCONJ
gp-319	23	58	nugroho	nugroho	PROPN
gp-319	23	59	rizal	rizal	NOUN
gp-319	23	60	,	,	PUNCT
gp-319	23	61	2021	2021	NUM
gp-319	23	62	;	;	PUNCT
gp-319	23	63	oktaviani	oktaviani	PROPN
gp-319	23	64	et	et	PROPN
gp-319	23	65	al	al	PROPN
gp-319	23	66	.	.	PROPN
gp-319	23	67	,	,	PUNCT
gp-319	23	68	2024	2024	NUM
gp-319	23	69	)	)	PUNCT
gp-319	23	70	.	.	PUNCT
gp-319	24	1	attention	attention	NOUN
gp-319	24	2	to	to	ADP
gp-319	24	3	this	this	DET
gp-319	24	4	issue	issue	NOUN
gp-319	24	5	has	have	AUX
gp-319	24	6	increased	increase	VERB
gp-319	24	7	with	with	ADP
gp-319	24	8	the	the	DET
gp-319	24	9	emergence	emergence	NOUN
gp-319	24	10	of	of	ADP
gp-319	24	11	a	a	DET
gp-319	24	12	number	number	NOUN
gp-319	24	13	of	of	ADP
gp-319	24	14	actual	actual	ADJ
gp-319	24	15	cases	case	NOUN
gp-319	24	16	that	that	PRON
gp-319	24	17	demonstrate	demonstrate	VERB
gp-319	24	18	weak	weak	ADJ
gp-319	24	19	labor	labor	NOUN
gp-319	24	20	protection	protection	NOUN
gp-319	24	21	.	.	PUNCT
gp-319	25	1	one	one	NUM
gp-319	25	2	such	such	ADJ
gp-319	25	3	case	case	NOUN
gp-319	25	4	is	be	AUX
gp-319	25	5	that	that	PRON
gp-319	25	6	of	of	ADP
gp-319	25	7	pt	pt	PROPN
gp-319	25	8	sri	sri	PROPN
gp-319	25	9	rejeki	rejeki	PROPN
gp-319	25	10	isman	isman	PROPN
gp-319	25	11	tbk	tbk	PROPN
gp-319	25	12	(	(	PUNCT
gp-319	25	13	sril	sril	PROPN
gp-319	25	14	)	)	PUNCT
gp-319	25	15	,	,	PUNCT
gp-319	25	16	which	which	PRON
gp-319	25	17	laid	lay	VERB
gp-319	25	18	off	off	ADP
gp-319	25	19	thousands	thousand	NOUN
gp-319	25	20	of	of	ADP
gp-319	25	21	workers	worker	NOUN
gp-319	25	22	in	in	ADP
gp-319	25	23	the	the	DET
gp-319	25	24	midst	midst	NOUN
gp-319	25	25	of	of	ADP
gp-319	25	26	a	a	DET
gp-319	25	27	debt	debt	NOUN
gp-319	25	28	repayment	repayment	NOUN
gp-319	25	29	deferral	deferral	ADJ
gp-319	25	30	process	process	NOUN
gp-319	25	31	(	(	PUNCT
gp-319	25	32	ramli	ramli	PROPN
gp-319	25	33	&	&	CCONJ
gp-319	25	34	setiawan	setiawan	PROPN
gp-319	25	35	,	,	PUNCT
gp-319	25	36	2025	2025	NUM
gp-319	25	37	)	)	PUNCT
gp-319	25	38	.	.	PUNCT
gp-319	26	1	on	on	ADP
gp-319	26	2	the	the	DET
gp-319	26	3	other	other	ADJ
gp-319	26	4	hand	hand	NOUN
gp-319	26	5	,	,	PUNCT
gp-319	26	6	workers	worker	NOUN
gp-319	26	7	at	at	ADP
gp-319	26	8	pt	pt	PROPN
gp-319	26	9	sai	sai	PROPN
gp-319	26	10	apparel	apparel	NOUN
gp-319	26	11	industries	industry	NOUN
gp-319	26	12	in	in	ADP
gp-319	26	13	the	the	DET
gp-319	26	14	garment	garment	NOUN
gp-319	26	15	sector	sector	NOUN
gp-319	26	16	reported	report	VERB
gp-319	26	17	that	that	SCONJ
gp-319	26	18	they	they	PRON
gp-319	26	19	had	have	AUX
gp-319	26	20	not	not	PART
gp-319	26	21	been	be	AUX
gp-319	26	22	paid	pay	VERB
gp-319	26	23	overtime	overtime	NOUN
gp-319	26	24	wages	wage	NOUN
gp-319	26	25	for	for	ADP
gp-319	26	26	months	month	NOUN
gp-319	26	27	(	(	PUNCT
gp-319	26	28	sari	sari	NOUN
gp-319	26	29	,	,	PUNCT
gp-319	26	30	2023	2023	NUM
gp-319	26	31	)	)	PUNCT
gp-319	26	32	.	.	PUNCT
gp-319	27	1	this	this	DET
gp-319	27	2	phenomenon	phenomenon	NOUN
gp-319	27	3	highlights	highlight	VERB
gp-319	27	4	the	the	DET
gp-319	27	5	weakness	weakness	NOUN
gp-319	27	6	of	of	ADP
gp-319	27	7	protection	protection	NOUN
gp-319	27	8	for	for	ADP
gp-319	27	9	workers	worker	NOUN
gp-319	27	10	'	'	PART
gp-319	27	11	basic	basic	ADJ
gp-319	27	12	rights	right	NOUN
gp-319	27	13	,	,	PUNCT
gp-319	27	14	even	even	ADV
gp-319	27	15	in	in	ADP
gp-319	27	16	publicly	publicly	ADV
gp-319	27	17	traded	trade	VERB
gp-319	27	18	companies	company	NOUN
gp-319	27	19	under	under	ADP
gp-319	27	20	public	public	ADJ
gp-319	27	21	scrutiny	scrutiny	NOUN
gp-319	27	22	.	.	PUNCT
gp-319	28	1	this	this	PRON
gp-319	28	2	underscores	underscore	VERB
gp-319	28	3	the	the	DET
gp-319	28	4	need	need	NOUN
gp-319	28	5	to	to	PART
gp-319	28	6	evaluate	evaluate	VERB
gp-319	28	7	the	the	DET
gp-319	28	8	extent	extent	NOUN
gp-319	28	9	to	to	PART
gp-319	28	10	which	which	PRON
gp-319	28	11	non	non	ADJ
gp-319	28	12	-	-	ADJ
gp-319	28	13	financial	financial	ADJ
gp-319	28	14	companies	company	NOUN
gp-319	28	15	are	be	AUX
gp-319	28	16	committed	commit	VERB
gp-319	28	17	to	to	ADP
gp-319	28	18	achieving	achieve	VERB
gp-319	28	19	decent	decent	ADJ
gp-319	28	20	work	work	NOUN
gp-319	28	21	sustainably	sustainably	ADV
gp-319	28	22	,	,	PUNCT
gp-319	28	23	as	as	ADV
gp-319	28	24	well	well	ADV
gp-319	28	25	as	as	ADP
gp-319	28	26	the	the	DET
gp-319	28	27	importance	importance	NOUN
gp-319	28	28	of	of	ADP
gp-319	28	29	strengthening	strengthen	VERB
gp-319	28	30	transparency	transparency	NOUN
gp-319	28	31	and	and	CCONJ
gp-319	28	32	social	social	ADJ
gp-319	28	33	responsibility	responsibility	NOUN
gp-319	28	34	in	in	ADP
gp-319	28	35	supporting	support	VERB
gp-319	28	36	the	the	DET
gp-319	28	37	achievement	achievement	NOUN
gp-319	28	38	of	of	ADP
gp-319	28	39	sdg	sdg	NOUN
gp-319	28	40	8	8	NUM
gp-319	28	41	.	.	PUNCT
gp-319	29	1	in	in	ADP
gp-319	29	2	this	this	DET
gp-319	29	3	context	context	NOUN
gp-319	29	4	,	,	PUNCT
gp-319	29	5	corporate	corporate	ADJ
gp-319	29	6	reporting	reporting	NOUN
gp-319	29	7	becomes	become	VERB
gp-319	29	8	an	an	DET
gp-319	29	9	important	important	ADJ
gp-319	29	10	tool	tool	NOUN
gp-319	29	11	that	that	PRON
gp-319	29	12	can	can	AUX
gp-319	29	13	reflect	reflect	VERB
gp-319	29	14	such	such	ADJ
gp-319	29	15	commitments	commitment	NOUN
gp-319	29	16	in	in	ADP
gp-319	29	17	a	a	DET
gp-319	29	18	tangible	tangible	ADJ
gp-319	29	19	and	and	CCONJ
gp-319	29	20	measurable	measurable	ADJ
gp-319	29	21	way	way	NOUN
gp-319	29	22	.	.	PUNCT
gp-319	30	1	therefore	therefore	ADV
gp-319	30	2	,	,	PUNCT
gp-319	30	3	the	the	DET
gp-319	30	4	relevance	relevance	NOUN
gp-319	30	5	and	and	CCONJ
gp-319	30	6	quality	quality	NOUN
gp-319	30	7	of	of	ADP
gp-319	30	8	reporting	reporting	NOUN
gp-319	30	9	are	be	AUX
gp-319	30	10	key	key	ADJ
gp-319	30	11	considerations	consideration	NOUN
gp-319	30	12	in	in	ADP
gp-319	30	13	promoting	promote	VERB
gp-319	30	14	more	more	ADV
gp-319	30	15	responsible	responsible	ADJ
gp-319	30	16	sustainable	sustainable	ADJ
gp-319	30	17	practices	practice	NOUN
gp-319	30	18	.	.	PUNCT
gp-319	31	1	as	as	ADP
gp-319	31	2	global	global	ADJ
gp-319	31	3	pressure	pressure	NOUN
gp-319	31	4	on	on	ADP
gp-319	31	5	sustainability	sustainability	NOUN
gp-319	31	6	practices	practice	NOUN
gp-319	31	7	increases	increase	NOUN
gp-319	31	8	,	,	PUNCT
gp-319	31	9	reporting	report	VERB
gp-319	31	10	that	that	PRON
gp-319	31	11	includes	include	VERB
gp-319	31	12	social	social	ADJ
gp-319	31	13	dimensions	dimension	NOUN
gp-319	31	14	is	be	AUX
gp-319	31	15	now	now	ADV
gp-319	31	16	an	an	DET
gp-319	31	17	important	important	ADJ
gp-319	31	18	element	element	NOUN
gp-319	31	19	of	of	ADP
gp-319	31	20	corporate	corporate	ADJ
gp-319	31	21	accountability	accountability	NOUN
gp-319	31	22	.	.	PUNCT
gp-319	32	1	one	one	NUM
gp-319	32	2	manifestation	manifestation	NOUN
gp-319	32	3	of	of	ADP
gp-319	32	4	this	this	DET
gp-319	32	5	commitment	commitment	NOUN
gp-319	32	6	is	be	AUX
gp-319	32	7	the	the	DET
gp-319	32	8	disclosure	disclosure	NOUN
gp-319	32	9	of	of	ADP
gp-319	32	10	decent	decent	ADJ
gp-319	32	11	work	work	NOUN
gp-319	32	12	in	in	ADP
gp-319	32	13	annual	annual	ADJ
gp-319	32	14	reports	report	NOUN
gp-319	32	15	and	and	CCONJ
gp-319	32	16	sustainability	sustainability	NOUN
gp-319	32	17	reports	report	NOUN
gp-319	32	18	.	.	PUNCT
gp-319	33	1	this	this	DET
gp-319	33	2	information	information	NOUN
gp-319	33	3	not	not	PART
gp-319	33	4	only	only	ADV
gp-319	33	5	reflects	reflect	VERB
gp-319	33	6	compliance	compliance	NOUN
gp-319	33	7	with	with	ADP
gp-319	33	8	international	international	ADJ
gp-319	33	9	regulations	regulation	NOUN
gp-319	33	10	and	and	CCONJ
gp-319	33	11	standards	standard	NOUN
gp-319	33	12	,	,	PUNCT
gp-319	33	13	but	but	CCONJ
gp-319	33	14	also	also	ADV
gp-319	33	15	serves	serve	VERB
gp-319	33	16	as	as	ADP
gp-319	33	17	a	a	DET
gp-319	33	18	means	means	NOUN
gp-319	33	19	of	of	ADP
gp-319	33	20	building	build	VERB
gp-319	33	21	public	public	ADJ
gp-319	33	22	trust	trust	NOUN
gp-319	33	23	and	and	CCONJ
gp-319	33	24	social	social	ADJ
gp-319	33	25	legitimacy	legitimacy	NOUN
gp-319	33	26	(	(	PUNCT
gp-319	33	27	hörisch	hörisch	ADV
gp-319	33	28	et	et	PROPN
gp-319	33	29	al	al	PROPN
gp-319	33	30	.	.	PROPN
gp-319	33	31	,	,	PUNCT
gp-319	33	32	2020	2020	NUM
gp-319	33	33	;	;	PUNCT
gp-319	33	34	suchman	suchman	NOUN
gp-319	33	35	,	,	PUNCT
gp-319	33	36	1995	1995	NUM
gp-319	33	37	)	)	PUNCT
gp-319	33	38	.	.	PUNCT
gp-319	34	1	however	however	ADV
gp-319	34	2	,	,	PUNCT
gp-319	34	3	empirical	empirical	ADJ
gp-319	34	4	evidence	evidence	NOUN
gp-319	34	5	shows	show	VERB
gp-319	34	6	that	that	SCONJ
gp-319	34	7	the	the	DET
gp-319	34	8	level	level	NOUN
gp-319	34	9	of	of	ADP
gp-319	34	10	disclosure	disclosure	NOUN
gp-319	34	11	of	of	ADP
gp-319	34	12	decent	decent	ADJ
gp-319	34	13	work	work	NOUN
gp-319	34	14	aspects	aspect	NOUN
gp-319	34	15	is	be	AUX
gp-319	34	16	still	still	ADV
gp-319	34	17	relatively	relatively	ADV
gp-319	34	18	low	low	ADJ
gp-319	34	19	,	,	PUNCT
gp-319	34	20	especially	especially	ADV
gp-319	34	21	in	in	ADP
gp-319	34	22	developing	develop	VERB
gp-319	34	23	countries	country	NOUN
gp-319	34	24	.	.	PUNCT
gp-319	35	1	companies	company	NOUN
gp-319	35	2	tend	tend	VERB
gp-319	35	3	to	to	PART
gp-319	35	4	focus	focus	VERB
gp-319	35	5	more	more	ADV
gp-319	35	6	on	on	ADP
gp-319	35	7	environmental	environmental	ADJ
gp-319	35	8	and	and	CCONJ
gp-319	35	9	governance	governance	NOUN
gp-319	35	10	issues	issue	NOUN
gp-319	35	11	,	,	PUNCT
gp-319	35	12	while	while	SCONJ
gp-319	35	13	social	social	ADJ
gp-319	35	14	aspects	aspect	NOUN
gp-319	35	15	such	such	ADJ
gp-319	35	16	as	as	ADP
gp-319	35	17	worker	worker	NOUN
gp-319	35	18	protection	protection	NOUN
gp-319	35	19	are	be	AUX
gp-319	35	20	often	often	ADV
gp-319	35	21	neglected	neglect	VERB
gp-319	35	22	(	(	PUNCT
gp-319	35	23	maji	maji	NOUN
gp-319	35	24	,	,	PUNCT
gp-319	35	25	2022	2022	NUM
gp-319	35	26	;	;	PUNCT
gp-319	35	27	gutiérrez	gutiérrez	NOUN
gp-319	35	28	-	-	PUNCT
gp-319	35	29	ponce	ponce	PROPN
gp-319	35	30	&	&	CCONJ
gp-319	35	31	wibowo	wibowo	PROPN
gp-319	35	32	,	,	PUNCT
gp-319	35	33	2023	2023	NUM
gp-319	35	34	)	)	PUNCT
gp-319	35	35	.	.	PUNCT
gp-319	36	1	yet	yet	ADV
gp-319	36	2	,	,	PUNCT
gp-319	36	3	transparent	transparent	ADJ
gp-319	36	4	disclosure	disclosure	NOUN
gp-319	36	5	of	of	ADP
gp-319	36	6	working	working	NOUN
gp-319	36	7	conditions	condition	NOUN
gp-319	36	8	is	be	AUX
gp-319	36	9	highly	highly	ADV
gp-319	36	10	relevant	relevant	ADJ
gp-319	36	11	for	for	ADP
gp-319	36	12	informing	inform	VERB
gp-319	36	13	stakeholders	stakeholder	NOUN
gp-319	36	14	,	,	PUNCT
gp-319	36	15	including	include	VERB
gp-319	36	16	investors	investor	NOUN
gp-319	36	17	who	who	PRON
gp-319	36	18	are	be	AUX
gp-319	36	19	increasingly	increasingly	ADV
gp-319	36	20	considering	consider	VERB
gp-319	36	21	social	social	ADJ
gp-319	36	22	indicators	indicator	NOUN
gp-319	36	23	in	in	ADP
gp-319	36	24	their	their	PRON
gp-319	36	25	investment	investment	NOUN
gp-319	36	26	decisions	decision	NOUN
gp-319	36	27	(	(	PUNCT
gp-319	36	28	diener	diener	PROPN
gp-319	36	29	&	&	CCONJ
gp-319	36	30	habisch	habisch	PROPN
gp-319	36	31	,	,	PUNCT
gp-319	36	32	2021	2021	NUM
gp-319	36	33	;	;	PUNCT
gp-319	36	34	saha	saha	PROPN
gp-319	36	35	et	et	PROPN
gp-319	36	36	al	al	PROPN
gp-319	36	37	.	.	PROPN
gp-319	36	38	,	,	PUNCT
gp-319	36	39	2023	2023	NUM
gp-319	36	40	)	)	PUNCT
gp-319	36	41	.	.	PUNCT
gp-319	37	1	several	several	ADJ
gp-319	37	2	studies	study	NOUN
gp-319	37	3	have	have	AUX
gp-319	37	4	identified	identify	VERB
gp-319	37	5	that	that	SCONJ
gp-319	37	6	internal	internal	ADJ
gp-319	37	7	company	company	NOUN
gp-319	37	8	characteristics	characteristic	NOUN
gp-319	37	9	can	can	AUX
gp-319	37	10	influence	influence	VERB
gp-319	37	11	their	their	PRON
gp-319	37	12	tendency	tendency	NOUN
gp-319	37	13	to	to	PART
gp-319	37	14	disclose	disclose	VERB
gp-319	37	15	information	information	NOUN
gp-319	37	16	about	about	ADP
gp-319	37	17	decent	decent	ADJ
gp-319	37	18	work	work	NOUN
gp-319	37	19	.	.	PUNCT
gp-319	38	1	these	these	PRON
gp-319	38	2	include	include	VERB
gp-319	38	3	corporate	corporate	ADJ
gp-319	38	4	governance	governance	NOUN
gp-319	38	5	factors	factor	NOUN
gp-319	38	6	(	(	PUNCT
gp-319	38	7	ludwig	ludwig	PROPN
gp-319	38	8	&	&	CCONJ
gp-319	38	9	sassen	sassen	PROPN
gp-319	38	10	,	,	PUNCT
gp-319	38	11	2022	2022	NUM
gp-319	38	12	;	;	PUNCT
gp-319	38	13	arayssi	arayssi	PROPN
gp-319	38	14	et	et	PROPN
gp-319	38	15	al	al	PROPN
gp-319	38	16	.	.	PROPN
gp-319	38	17	,	,	PUNCT
gp-319	38	18	2020	2020	NUM
gp-319	38	19	)	)	PUNCT
gp-319	38	20	,	,	PUNCT
gp-319	38	21	gender	gender	NOUN
gp-319	38	22	diversity	diversity	NOUN
gp-319	38	23	on	on	ADP
gp-319	38	24	the	the	DET
gp-319	38	25	board	board	NOUN
gp-319	38	26	of	of	ADP
gp-319	38	27	directors	director	NOUN
gp-319	38	28	(	(	PUNCT
gp-319	38	29	monteiro	monteiro	PROPN
gp-319	38	30	et	et	PROPN
gp-319	38	31	al	al	PROPN
gp-319	38	32	.	.	PROPN
gp-319	38	33	,	,	PUNCT
gp-319	38	34	2022	2022	NUM
gp-319	38	35	;	;	PUNCT
gp-319	38	36	zampone	zampone	PROPN
gp-319	38	37	et	et	NOUN
gp-319	38	38	al	al	PROPN
gp-319	38	39	.	.	PROPN
gp-319	38	40	,	,	PUNCT
gp-319	38	41	2024	2024	NUM
gp-319	38	42	)	)	PUNCT
gp-319	38	43	,	,	PUNCT
gp-319	38	44	company	company	NOUN
gp-319	38	45	size	size	NOUN
gp-319	38	46	(	(	PUNCT
gp-319	38	47	bose	bose	PROPN
gp-319	38	48	et	et	PROPN
gp-319	38	49	al	al	PROPN
gp-319	38	50	.	.	PROPN
gp-319	38	51	,	,	PUNCT
gp-319	38	52	2024	2024	NUM
gp-319	38	53	)	)	PUNCT
gp-319	38	54	,	,	PUNCT
gp-319	38	55	profitability	profitability	NOUN
gp-319	38	56	(	(	PUNCT
gp-319	38	57	purbawangsa	purbawangsa	NOUN
gp-319	38	58	et	et	PROPN
gp-319	38	59	al	al	PROPN
gp-319	38	60	.	.	PROPN
gp-319	38	61	,	,	PUNCT
gp-319	38	62	2020	2020	NUM
gp-319	38	63	)	)	PUNCT
gp-319	38	64	,	,	PUNCT
gp-319	38	65	leverage	leverage	NOUN
gp-319	38	66	(	(	PUNCT
gp-319	38	67	dhingra	dhingra	PROPN
gp-319	38	68	et	et	PROPN
gp-319	38	69	al	al	PROPN
gp-319	38	70	.	.	PROPN
gp-319	38	71	,	,	PUNCT
gp-319	38	72	2022	2022	NUM
gp-319	38	73	)	)	PUNCT
gp-319	38	74	,	,	PUNCT
gp-319	38	75	asset	asset	NOUN
gp-319	38	76	growth	growth	NOUN
gp-319	38	77	(	(	PUNCT
gp-319	38	78	wahyuningrum	wahyuningrum	NOUN
gp-319	38	79	et	et	PROPN
gp-319	38	80	al	al	PROPN
gp-319	38	81	.	.	PROPN
gp-319	38	82	,	,	PUNCT
gp-319	38	83	2022	2022	NUM
gp-319	38	84	)	)	PUNCT
gp-319	38	85	,	,	PUNCT
gp-319	38	86	and	and	CCONJ
gp-319	38	87	cost	cost	NOUN
gp-319	38	88	leadership	leadership	NOUN
gp-319	38	89	strategies	strategy	NOUN
gp-319	38	90	(	(	PUNCT
gp-319	38	91	kharub	kharub	PROPN
gp-319	38	92	et	et	PROPN
gp-319	38	93	al	al	PROPN
gp-319	38	94	.	.	PROPN
gp-319	38	95	,	,	PUNCT
gp-319	38	96	2019	2019	NUM
gp-319	38	97	)	)	PUNCT
gp-319	38	98	.	.	PUNCT
gp-319	39	1	however	however	ADV
gp-319	39	2	,	,	PUNCT
gp-319	39	3	findings	finding	NOUN
gp-319	39	4	across	across	ADP
gp-319	39	5	studies	study	NOUN
gp-319	39	6	remain	remain	VERB
gp-319	39	7	inconsistent	inconsistent	ADJ
gp-319	39	8	,	,	PUNCT
gp-319	39	9	creating	create	VERB
gp-319	39	10	gaps	gap	NOUN
gp-319	39	11	that	that	PRON
gp-319	39	12	require	require	VERB
gp-319	39	13	further	further	ADJ
gp-319	39	14	investigation	investigation	NOUN
gp-319	39	15	,	,	PUNCT
gp-319	39	16	particularly	particularly	ADV
gp-319	39	17	in	in	ADP
gp-319	39	18	the	the	DET
gp-319	39	19	indonesian	indonesian	ADJ
gp-319	39	20	context	context	NOUN
gp-319	39	21	(	(	PUNCT
gp-319	39	22	united	united	PROPN
gp-319	39	23	nations	nations	PROPN
gp-319	39	24	,	,	PUNCT
gp-319	39	25	2015	2015	NUM
gp-319	39	26	)	)	PUNCT
gp-319	39	27	.	.	PUNCT
gp-319	40	1	by	by	ADP
gp-319	40	2	examining	examine	VERB
gp-319	40	3	the	the	DET
gp-319	40	4	influence	influence	NOUN
gp-319	40	5	of	of	ADP
gp-319	40	6	various	various	ADJ
gp-319	40	7	internal	internal	ADJ
gp-319	40	8	company	company	NOUN
gp-319	40	9	characteristics	characteristic	NOUN
gp-319	40	10	on	on	ADP
gp-319	40	11	decent	decent	ADJ
gp-319	40	12	work	work	NOUN
gp-319	40	13	disclosure	disclosure	NOUN
gp-319	40	14	,	,	PUNCT
gp-319	40	15	this	this	DET
gp-319	40	16	study	study	NOUN
gp-319	40	17	aims	aim	VERB
gp-319	40	18	to	to	PART
gp-319	40	19	provide	provide	VERB
gp-319	40	20	empirical	empirical	ADJ
gp-319	40	21	contributions	contribution	NOUN
gp-319	40	22	to	to	ADP
gp-319	40	23	the	the	DET
gp-319	40	24	literature	literature	NOUN
gp-319	40	25	on	on	ADP
gp-319	40	26	social	social	ADJ
gp-319	40	27	reporting	reporting	NOUN
gp-319	40	28	american	american	ADJ
gp-319	40	29	journal	journal	PROPN
gp-319	40	30	of	of	ADP
gp-319	40	31	economic	economic	ADJ
gp-319	40	32	and	and	CCONJ
gp-319	40	33	management	management	NOUN
gp-319	40	34	business	business	NOUN
gp-319	40	35	vol	vol	NOUN
gp-319	40	36	.	.	PROPN
gp-319	41	1	4	4	NUM
gp-319	41	2	no	no	NOUN
gp-319	41	3	.	.	PUNCT
gp-319	42	1	10	10	NUM
gp-319	42	2	october	october	PROPN
gp-319	42	3	2025	2025	NUM
gp-319	42	4	1792	1792	NUM
gp-319	42	5	in	in	ADP
gp-319	42	6	developing	develop	VERB
gp-319	42	7	countries	country	NOUN
gp-319	42	8	.	.	PUNCT
gp-319	43	1	additionally	additionally	ADV
gp-319	43	2	,	,	PUNCT
gp-319	43	3	this	this	DET
gp-319	43	4	study	study	NOUN
gp-319	43	5	offers	offer	VERB
gp-319	43	6	practical	practical	ADJ
gp-319	43	7	implications	implication	NOUN
gp-319	43	8	for	for	ADP
gp-319	43	9	policymakers	policymaker	NOUN
gp-319	43	10	and	and	CCONJ
gp-319	43	11	market	market	NOUN
gp-319	43	12	actors	actor	NOUN
gp-319	43	13	in	in	ADP
gp-319	43	14	promoting	promote	VERB
gp-319	43	15	more	more	ADV
gp-319	43	16	equitable	equitable	ADJ
gp-319	43	17	and	and	CCONJ
gp-319	43	18	accountable	accountable	ADJ
gp-319	43	19	sustainability	sustainability	NOUN
gp-319	43	20	reporting	reporting	NOUN
gp-319	43	21	practices	practice	NOUN
gp-319	43	22	,	,	PUNCT
gp-319	43	23	in	in	ADP
gp-319	43	24	line	line	NOUN
gp-319	43	25	with	with	ADP
gp-319	43	26	sdg	sdg	NOUN
gp-319	43	27	8	8	NUM
gp-319	43	28	targets	target	NOUN
gp-319	43	29	.	.	PUNCT
gp-319	44	1	referring	refer	VERB
gp-319	44	2	to	to	ADP
gp-319	44	3	the	the	DET
gp-319	44	4	research	research	NOUN
gp-319	44	5	problem	problem	NOUN
gp-319	44	6	and	and	CCONJ
gp-319	44	7	inconsistency	inconsistency	NOUN
gp-319	44	8	of	of	ADP
gp-319	44	9	research	research	NOUN
gp-319	44	10	results	result	NOUN
gp-319	44	11	,	,	PUNCT
gp-319	44	12	the	the	DET
gp-319	44	13	motivation	motivation	NOUN
gp-319	44	14	for	for	ADP
gp-319	44	15	this	this	DET
gp-319	44	16	study	study	NOUN
gp-319	44	17	is	be	AUX
gp-319	44	18	to	to	PART
gp-319	44	19	examine	examine	VERB
gp-319	44	20	the	the	DET
gp-319	44	21	factors	factor	NOUN
gp-319	44	22	that	that	PRON
gp-319	44	23	are	be	AUX
gp-319	44	24	thought	think	VERB
gp-319	44	25	to	to	PART
gp-319	44	26	influence	influence	VERB
gp-319	44	27	sdg8	sdg8	PROPN
gp-319	44	28	decent	decent	ADJ
gp-319	44	29	work	work	NOUN
gp-319	44	30	in	in	ADP
gp-319	44	31	non	non	ADJ
gp-319	44	32	-	-	ADJ
gp-319	44	33	financial	financial	ADJ
gp-319	44	34	companies	company	NOUN
gp-319	44	35	listed	list	VERB
gp-319	44	36	on	on	ADP
gp-319	44	37	the	the	DET
gp-319	44	38	indonesia	indonesia	PROPN
gp-319	44	39	stock	stock	PROPN
gp-319	44	40	exchange	exchange	PROPN
gp-319	44	41	during	during	ADP
gp-319	44	42	the	the	DET
gp-319	44	43	period	period	NOUN
gp-319	44	44	20192023	20192023	NUM
gp-319	44	45	.	.	PUNCT
gp-319	45	1	therefore	therefore	ADV
gp-319	45	2	,	,	PUNCT
gp-319	45	3	this	this	DET
gp-319	45	4	study	study	NOUN
gp-319	45	5	aims	aim	VERB
gp-319	45	6	to	to	PART
gp-319	45	7	analyze	analyze	VERB
gp-319	45	8	the	the	DET
gp-319	45	9	influence	influence	NOUN
gp-319	45	10	of	of	ADP
gp-319	45	11	corporate	corporate	ADJ
gp-319	45	12	governance	governance	NOUN
gp-319	45	13	factors	factor	NOUN
gp-319	45	14	,	,	PUNCT
gp-319	45	15	company	company	NOUN
gp-319	45	16	characteristics	characteristic	NOUN
gp-319	45	17	,	,	PUNCT
gp-319	45	18	and	and	CCONJ
gp-319	45	19	strategic	strategic	ADJ
gp-319	45	20	factors	factor	NOUN
gp-319	45	21	on	on	ADP
gp-319	45	22	the	the	DET
gp-319	45	23	disclosure	disclosure	NOUN
gp-319	45	24	of	of	ADP
gp-319	45	25	decent	decent	ADJ
gp-319	45	26	work	work	NOUN
gp-319	45	27	(	(	PUNCT
gp-319	45	28	dwd	dwd	NOUN
gp-319	45	29	)	)	PUNCT
gp-319	45	30	in	in	ADP
gp-319	45	31	non	non	ADJ
gp-319	45	32	-	-	ADJ
gp-319	45	33	financial	financial	ADJ
gp-319	45	34	companies	company	NOUN
gp-319	45	35	listed	list	VERB
gp-319	45	36	on	on	ADP
gp-319	45	37	the	the	DET
gp-319	45	38	indonesia	indonesia	PROPN
gp-319	45	39	stock	stock	PROPN
gp-319	45	40	exchange	exchange	PROPN
gp-319	45	41	for	for	ADP
gp-319	45	42	the	the	DET
gp-319	45	43	2019–2023	2019–2023	NUM
gp-319	45	44	period	period	NOUN
gp-319	45	45	.	.	PUNCT
gp-319	46	1	by	by	ADP
gp-319	46	2	identifying	identify	VERB
gp-319	46	3	the	the	DET
gp-319	46	4	key	key	ADJ
gp-319	46	5	determinants	determinant	NOUN
gp-319	46	6	that	that	PRON
gp-319	46	7	drive	drive	VERB
gp-319	46	8	transparency	transparency	NOUN
gp-319	46	9	of	of	ADP
gp-319	46	10	sdg	sdg	NOUN
gp-319	46	11	8	8	NUM
gp-319	46	12	,	,	PUNCT
gp-319	46	13	the	the	DET
gp-319	46	14	results	result	NOUN
gp-319	46	15	of	of	ADP
gp-319	46	16	this	this	DET
gp-319	46	17	study	study	NOUN
gp-319	46	18	are	be	AUX
gp-319	46	19	expected	expect	VERB
gp-319	46	20	to	to	PART
gp-319	46	21	make	make	VERB
gp-319	46	22	an	an	DET
gp-319	46	23	empirical	empirical	ADJ
gp-319	46	24	contribution	contribution	NOUN
gp-319	46	25	to	to	ADP
gp-319	46	26	the	the	DET
gp-319	46	27	social	social	ADJ
gp-319	46	28	accounting	accounting	NOUN
gp-319	46	29	and	and	CCONJ
gp-319	46	30	sustainable	sustainable	ADJ
gp-319	46	31	governance	governance	NOUN
gp-319	46	32	literature	literature	NOUN
gp-319	46	33	,	,	PUNCT
gp-319	46	34	especially	especially	ADV
gp-319	46	35	in	in	ADP
gp-319	46	36	the	the	DET
gp-319	46	37	context	context	NOUN
gp-319	46	38	of	of	ADP
gp-319	46	39	emerging	emerge	VERB
gp-319	46	40	markets	market	NOUN
gp-319	46	41	such	such	ADJ
gp-319	46	42	as	as	ADP
gp-319	46	43	indonesia	indonesia	PROPN
gp-319	46	44	.	.	PUNCT
gp-319	47	1	practically	practically	ADV
gp-319	47	2	,	,	PUNCT
gp-319	47	3	the	the	DET
gp-319	47	4	research	research	NOUN
gp-319	47	5	findings	finding	NOUN
gp-319	47	6	can	can	AUX
gp-319	47	7	serve	serve	VERB
gp-319	47	8	as	as	ADP
gp-319	47	9	a	a	DET
gp-319	47	10	reference	reference	NOUN
gp-319	47	11	for	for	ADP
gp-319	47	12	regulators	regulator	NOUN
gp-319	47	13	in	in	ADP
gp-319	47	14	developing	develop	VERB
gp-319	47	15	more	more	ADV
gp-319	47	16	effective	effective	ADJ
gp-319	47	17	sustainable	sustainable	ADJ
gp-319	47	18	reporting	reporting	NOUN
gp-319	47	19	policies	policy	NOUN
gp-319	47	20	,	,	PUNCT
gp-319	47	21	as	as	ADV
gp-319	47	22	well	well	ADV
gp-319	47	23	as	as	ADP
gp-319	47	24	for	for	SCONJ
gp-319	47	25	companies	company	NOUN
gp-319	47	26	to	to	PART
gp-319	47	27	improve	improve	VERB
gp-319	47	28	social	social	ADJ
gp-319	47	29	disclosure	disclosure	NOUN
gp-319	47	30	strategies	strategy	NOUN
gp-319	47	31	to	to	PART
gp-319	47	32	build	build	VERB
gp-319	47	33	stakeholder	stakeholder	NOUN
gp-319	47	34	legitimacy	legitimacy	NOUN
gp-319	47	35	and	and	CCONJ
gp-319	47	36	trust	trust	NOUN
gp-319	47	37	.	.	PUNCT
gp-319	48	1	method	method	VERB
gp-319	48	2	this	this	DET
gp-319	48	3	study	study	NOUN
gp-319	48	4	employed	employ	VERB
gp-319	48	5	a	a	DET
gp-319	48	6	quantitative	quantitative	ADJ
gp-319	48	7	approach	approach	NOUN
gp-319	48	8	with	with	ADP
gp-319	48	9	an	an	DET
gp-319	48	10	explanatory	explanatory	ADJ
gp-319	48	11	research	research	NOUN
gp-319	48	12	design	design	NOUN
gp-319	48	13	to	to	PART
gp-319	48	14	test	test	VERB
gp-319	48	15	the	the	DET
gp-319	48	16	influence	influence	NOUN
gp-319	48	17	of	of	ADP
gp-319	48	18	independent	independent	ADJ
gp-319	48	19	variables	variable	NOUN
gp-319	48	20	on	on	ADP
gp-319	48	21	decent	decent	ADJ
gp-319	48	22	work	work	NOUN
gp-319	48	23	disclosure	disclosure	NOUN
gp-319	48	24	(	(	PUNCT
gp-319	48	25	dwd	dwd	PROPN
gp-319	48	26	)	)	PUNCT
gp-319	48	27	.	.	PUNCT
gp-319	49	1	a	a	DET
gp-319	49	2	total	total	NOUN
gp-319	49	3	of	of	ADP
gp-319	49	4	28	28	NUM
gp-319	49	5	companies	company	NOUN
gp-319	49	6	,	,	PUNCT
gp-319	49	7	representing	represent	VERB
gp-319	49	8	approximately	approximately	ADV
gp-319	49	9	3.5	3.5	NUM
gp-319	49	10	%	%	NOUN
gp-319	49	11	of	of	ADP
gp-319	49	12	the	the	DET
gp-319	49	13	total	total	ADJ
gp-319	49	14	population	population	NOUN
gp-319	49	15	,	,	PUNCT
gp-319	49	16	were	be	AUX
gp-319	49	17	selected	select	VERB
gp-319	49	18	as	as	ADP
gp-319	49	19	research	research	NOUN
gp-319	49	20	samples	sample	NOUN
gp-319	49	21	based	base	VERB
gp-319	49	22	on	on	ADP
gp-319	49	23	specific	specific	ADJ
gp-319	49	24	criteria	criterion	NOUN
gp-319	49	25	during	during	ADP
gp-319	49	26	the	the	DET
gp-319	49	27	period	period	NOUN
gp-319	49	28	from	from	ADP
gp-319	49	29	2019	2019	NUM
gp-319	49	30	to	to	ADP
gp-319	49	31	2023	2023	NUM
gp-319	49	32	.	.	PUNCT
gp-319	50	1	these	these	DET
gp-319	50	2	criteria	criterion	NOUN
gp-319	50	3	included	include	VERB
gp-319	50	4	continuous	continuous	ADJ
gp-319	50	5	listing	listing	NOUN
gp-319	50	6	status	status	NOUN
gp-319	50	7	on	on	ADP
gp-319	50	8	the	the	DET
gp-319	50	9	idx	idx	PROPN
gp-319	50	10	,	,	PUNCT
gp-319	50	11	availability	availability	NOUN
gp-319	50	12	of	of	ADP
gp-319	50	13	annual	annual	ADJ
gp-319	50	14	and	and	CCONJ
gp-319	50	15	sustainability	sustainability	NOUN
gp-319	50	16	reports	report	NOUN
gp-319	50	17	,	,	PUNCT
gp-319	50	18	and	and	CCONJ
gp-319	50	19	the	the	DET
gp-319	50	20	presence	presence	NOUN
gp-319	50	21	of	of	ADP
gp-319	50	22	at	at	ADV
gp-319	50	23	least	least	ADV
gp-319	50	24	one	one	NUM
gp-319	50	25	female	female	ADJ
gp-319	50	26	member	member	NOUN
gp-319	50	27	on	on	ADP
gp-319	50	28	the	the	DET
gp-319	50	29	board	board	NOUN
gp-319	50	30	of	of	ADP
gp-319	50	31	directors	director	NOUN
gp-319	50	32	.	.	PUNCT
gp-319	51	1	the	the	DET
gp-319	51	2	research	research	NOUN
gp-319	51	3	focused	focus	VERB
gp-319	51	4	on	on	ADP
gp-319	51	5	sdg	sdg	NOUN
gp-319	51	6	8	8	NUM
gp-319	51	7	:	:	PUNCT
gp-319	51	8	decent	decent	ADJ
gp-319	51	9	work	work	NOUN
gp-319	51	10	and	and	CCONJ
gp-319	51	11	economic	economic	ADJ
gp-319	51	12	growth	growth	NOUN
gp-319	51	13	,	,	PUNCT
gp-319	51	14	analyzing	analyze	VERB
gp-319	51	15	reporting	reporting	NOUN
gp-319	51	16	practices	practice	NOUN
gp-319	51	17	related	relate	VERB
gp-319	51	18	to	to	ADP
gp-319	51	19	five	five	NUM
gp-319	51	20	specific	specific	ADJ
gp-319	51	21	targets	target	NOUN
gp-319	51	22	.	.	PUNCT
gp-319	52	1	each	each	DET
gp-319	52	2	annual	annual	ADJ
gp-319	52	3	and	and	CCONJ
gp-319	52	4	sustainability	sustainability	NOUN
gp-319	52	5	report	report	NOUN
gp-319	52	6	was	be	AUX
gp-319	52	7	evaluated	evaluate	VERB
gp-319	52	8	using	use	VERB
gp-319	52	9	content	content	NOUN
gp-319	52	10	analysis	analysis	NOUN
gp-319	52	11	based	base	VERB
gp-319	52	12	on	on	ADP
gp-319	52	13	business	business	NOUN
gp-319	52	14	reporting	report	VERB
gp-319	52	15	themes	theme	NOUN
gp-319	52	16	from	from	ADP
gp-319	52	17	the	the	DET
gp-319	52	18	global	global	ADJ
gp-319	52	19	reporting	reporting	NOUN
gp-319	52	20	initiative	initiative	NOUN
gp-319	52	21	and	and	CCONJ
gp-319	52	22	the	the	DET
gp-319	52	23	un	un	PROPN
gp-319	52	24	global	global	PROPN
gp-319	52	25	compact	compact	PROPN
gp-319	52	26	,	,	PUNCT
gp-319	52	27	assessing	assess	VERB
gp-319	52	28	the	the	DET
gp-319	52	29	nature	nature	NOUN
gp-319	52	30	,	,	PUNCT
gp-319	52	31	scope	scope	NOUN
gp-319	52	32	,	,	PUNCT
gp-319	52	33	and	and	CCONJ
gp-319	52	34	quality	quality	NOUN
gp-319	52	35	of	of	ADP
gp-319	52	36	reporting	reporting	NOUN
gp-319	52	37	.	.	PUNCT
gp-319	53	1	the	the	DET
gp-319	53	2	assessment	assessment	NOUN
gp-319	53	3	of	of	ADP
gp-319	53	4	independent	independent	ADJ
gp-319	53	5	variables	variable	NOUN
gp-319	53	6	included	include	VERB
gp-319	53	7	corporate	corporate	ADJ
gp-319	53	8	governance	governance	NOUN
gp-319	53	9	,	,	PUNCT
gp-319	53	10	gender	gender	NOUN
gp-319	53	11	diversity	diversity	NOUN
gp-319	53	12	,	,	PUNCT
gp-319	53	13	firm	firm	ADJ
gp-319	53	14	size	size	NOUN
gp-319	53	15	,	,	PUNCT
gp-319	53	16	profitability	profitability	NOUN
gp-319	53	17	,	,	PUNCT
gp-319	53	18	and	and	CCONJ
gp-319	53	19	asset	asset	NOUN
gp-319	53	20	growth	growth	NOUN
gp-319	53	21	,	,	PUNCT
gp-319	53	22	emphasizing	emphasize	VERB
gp-319	53	23	the	the	DET
gp-319	53	24	principles	principle	NOUN
gp-319	53	25	of	of	ADP
gp-319	53	26	transparency	transparency	NOUN
gp-319	53	27	,	,	PUNCT
gp-319	53	28	accountability	accountability	NOUN
gp-319	53	29	,	,	PUNCT
gp-319	53	30	responsibility	responsibility	NOUN
gp-319	53	31	,	,	PUNCT
gp-319	53	32	fairness	fairness	NOUN
gp-319	53	33	,	,	PUNCT
gp-319	53	34	and	and	CCONJ
gp-319	53	35	independence	independence	NOUN
gp-319	53	36	.	.	PUNCT
gp-319	54	1	these	these	DET
gp-319	54	2	indicators	indicator	NOUN
gp-319	54	3	were	be	AUX
gp-319	54	4	intended	intend	VERB
gp-319	54	5	to	to	PART
gp-319	54	6	foster	foster	VERB
gp-319	54	7	a	a	DET
gp-319	54	8	fair	fair	ADJ
gp-319	54	9	and	and	CCONJ
gp-319	54	10	ethical	ethical	ADJ
gp-319	54	11	work	work	NOUN
gp-319	54	12	environment	environment	NOUN
gp-319	54	13	while	while	SCONJ
gp-319	54	14	encouraging	encourage	VERB
gp-319	54	15	companies	company	NOUN
gp-319	54	16	to	to	PART
gp-319	54	17	uphold	uphold	VERB
gp-319	54	18	workers	worker	NOUN
gp-319	54	19	’	’	PART
gp-319	54	20	rights	right	NOUN
gp-319	54	21	.	.	PUNCT
gp-319	55	1	result	result	NOUN
gp-319	55	2	and	and	CCONJ
gp-319	55	3	discussion	discussion	NOUN
gp-319	55	4	table	table	NOUN
gp-319	55	5	1	1	NUM
gp-319	55	6	.	.	PUNCT
gp-319	56	1	descriptive	descriptive	ADJ
gp-319	56	2	statistics	statistic	NOUN
gp-319	56	3	summarze	summarze	PROPN
gp-319	56	4	dwd_sdgs8	dwd_sdgs8	PROPN
gp-319	56	5	cg	cg	NOUN
gp-319	56	6	cd	cd	PROPN
gp-319	56	7	fsize	fsize	NOUN
gp-319	56	8	profit	profit	NOUN
gp-319	56	9	lev	lev	NOUN
gp-319	56	10	agw	agw	PROPN
gp-319	56	11	cls	cls	NOUN
gp-319	56	12	variable	variable	NOUN
gp-319	56	13	obs	obs	PROPN
gp-319	56	14	mean	mean	VERB
gp-319	56	15	std	std	PROPN
gp-319	56	16	.	.	PROPN
gp-319	57	1	dev	dev	PROPN
gp-319	57	2	.	.	PUNCT
gp-319	58	1	min	min	PROPN
gp-319	58	2	max	max	PROPN
gp-319	58	3	dwd_sdgs8	dwd_sdgs8	PROPN
gp-319	58	4	140	140	NUM
gp-319	58	5	0.7793571	0.7793571	NUM
gp-319	58	6	0.1633164	0.1633164	NUM
gp-319	58	7	0.2	0.2	NUM
gp-319	58	8	1	1	NUM
gp-319	58	9	cg	cg	NOUN
gp-319	58	10	140	140	NUM
gp-319	58	11	0.9685714	0.9685714	NUM
gp-319	58	12	0.0465898	0.0465898	NUM
gp-319	58	13	0.9	0.9	NUM
gp-319	58	14	1	1	NUM
gp-319	58	15	gd	gd	NOUN
gp-319	58	16	140	140	NUM
gp-319	58	17	0.2823878	0.2823878	NUM
gp-319	58	18	0.1685063	0.1685063	NUM
gp-319	58	19	0.0666667	0.0666667	NUM
gp-319	58	20	0.8	0.8	NUM
gp-319	58	21	fsize	fsize	NOUN
gp-319	58	22	140	140	NUM
gp-319	58	23	30.10263	30.10263	NUM
gp-319	58	24	1.623991	1.623991	NUM
gp-319	58	25	27.52684	27.52684	NUM
gp-319	58	26	33.73062	33.73062	NUM
gp-319	58	27	profit	profit	NOUN
gp-319	58	28	140	140	NUM
gp-319	58	29	0.0756776	0.0756776	NUM
gp-319	58	30	0.099438	0.099438	NUM
gp-319	58	31	-0.4014246	-0.4014246	NOUN
gp-319	58	32	0.4163203	0.4163203	NUM
gp-319	58	33	lev	lev	NOUN
gp-319	58	34	140	140	NUM
gp-319	58	35	1.297641	1.297641	NUM
gp-319	58	36	2.335073	2.335073	NUM
gp-319	58	37	0.0126784	0.0126784	NUM
gp-319	58	38	24.84892	24.84892	NUM
gp-319	58	39	agw	agw	NOUN
gp-319	58	40	140	140	NUM
gp-319	58	41	0.0470731	0.0470731	NUM
gp-319	58	42	0.1762438	0.1762438	NUM
gp-319	58	43	-0.487067	-0.487067	NOUN
gp-319	58	44	1.4833	1.4833	NUM
gp-319	58	45	cls	cls	NOUN
gp-319	58	46	140	140	NUM
gp-319	58	47	0.7318973	0.7318973	NUM
gp-319	58	48	0.4480506	0.4480506	NUM
gp-319	58	49	0.0063753	0.0063753	NUM
gp-319	58	50	2.317043	2.317043	NUM
gp-319	58	51	unveiling	unveil	VERB
gp-319	58	52	the	the	DET
gp-319	58	53	drivers	driver	NOUN
gp-319	58	54	of	of	ADP
gp-319	58	55	sdgs	sdgs	ADJ
gp-319	58	56	8	8	NUM
gp-319	58	57	disclosure	disclosure	NOUN
gp-319	58	58	:	:	PUNCT
gp-319	58	59	evidence	evidence	NOUN
gp-319	58	60	from	from	ADP
gp-319	58	61	governance	governance	NOUN
gp-319	58	62	,	,	PUNCT
gp-319	58	63	firm	firm	ADJ
gp-319	58	64	characteristics	characteristic	NOUN
gp-319	58	65	,	,	PUNCT
gp-319	58	66	and	and	CCONJ
gp-319	58	67	strategic	strategic	ADJ
gp-319	58	68	factors	factor	NOUN
gp-319	58	69	in	in	ADP
gp-319	58	70	indonesian	indonesian	ADJ
gp-319	58	71	listed	list	VERB
gp-319	58	72	firms	firm	NOUN
gp-319	58	73	1793	1793	NUM
gp-319	58	74	table	table	NOUN
gp-319	58	75	1	1	NUM
gp-319	58	76	descriptive	descriptive	ADJ
gp-319	58	77	statistical	statistical	ADJ
gp-319	58	78	analysis	analysis	NOUN
gp-319	58	79	in	in	ADP
gp-319	58	80	this	this	DET
gp-319	58	81	study	study	NOUN
gp-319	58	82	aims	aim	VERB
gp-319	58	83	to	to	PART
gp-319	58	84	provide	provide	VERB
gp-319	58	85	an	an	DET
gp-319	58	86	overview	overview	NOUN
gp-319	58	87	of	of	ADP
gp-319	58	88	the	the	DET
gp-319	58	89	data	data	NOUN
gp-319	58	90	characteristics	characteristic	NOUN
gp-319	58	91	of	of	ADP
gp-319	58	92	each	each	DET
gp-319	58	93	variable	variable	NOUN
gp-319	58	94	used	use	VERB
gp-319	58	95	,	,	PUNCT
gp-319	58	96	both	both	CCONJ
gp-319	58	97	dependent	dependent	ADJ
gp-319	58	98	and	and	CCONJ
gp-319	58	99	independent	independent	ADJ
gp-319	58	100	variables	variable	NOUN
gp-319	58	101	.	.	PUNCT
gp-319	59	1	data	datum	NOUN
gp-319	59	2	was	be	AUX
gp-319	59	3	taken	take	VERB
gp-319	59	4	from	from	ADP
gp-319	59	5	28	28	NUM
gp-319	59	6	non	non	ADJ
gp-319	59	7	-	-	ADJ
gp-319	59	8	financial	financial	ADJ
gp-319	59	9	sector	sector	NOUN
gp-319	59	10	companies	company	NOUN
gp-319	59	11	listed	list	VERB
gp-319	59	12	on	on	ADP
gp-319	59	13	the	the	DET
gp-319	59	14	indonesia	indonesia	PROPN
gp-319	59	15	stock	stock	PROPN
gp-319	59	16	exchange	exchange	PROPN
gp-319	59	17	(	(	PUNCT
gp-319	59	18	idx	idx	PROPN
gp-319	59	19	)	)	PUNCT
gp-319	59	20	during	during	ADP
gp-319	59	21	the	the	DET
gp-319	59	22	20192023	20192023	NUM
gp-319	59	23	period	period	NOUN
gp-319	59	24	with	with	ADP
gp-319	59	25	a	a	DET
gp-319	59	26	total	total	NOUN
gp-319	59	27	of	of	ADP
gp-319	59	28	140	140	NUM
gp-319	59	29	observations	observation	NOUN
gp-319	59	30	.	.	PUNCT
gp-319	60	1	the	the	DET
gp-319	60	2	following	follow	VERB
gp-319	60	3	is	be	AUX
gp-319	60	4	a	a	DET
gp-319	60	5	systematic	systematic	ADJ
gp-319	60	6	explanation	explanation	NOUN
gp-319	60	7	of	of	ADP
gp-319	60	8	each	each	DET
gp-319	60	9	variable	variable	NOUN
gp-319	60	10	:	:	PUNCT
gp-319	60	11	decent	decent	ADJ
gp-319	60	12	work	work	NOUN
gp-319	60	13	disclosure	disclosure	NOUN
gp-319	60	14	(	(	PUNCT
gp-319	60	15	dwd_sdgs8	dwd_sdgs8	PROPN
gp-319	60	16	)	)	PUNCT
gp-319	60	17	the	the	DET
gp-319	60	18	main	main	ADJ
gp-319	60	19	variable	variable	NOUN
gp-319	60	20	that	that	PRON
gp-319	60	21	is	be	AUX
gp-319	60	22	the	the	DET
gp-319	60	23	focus	focus	NOUN
gp-319	60	24	of	of	ADP
gp-319	60	25	this	this	DET
gp-319	60	26	study	study	NOUN
gp-319	60	27	is	be	AUX
gp-319	60	28	the	the	DET
gp-319	60	29	disclosure	disclosure	NOUN
gp-319	60	30	of	of	ADP
gp-319	60	31	decent	decent	ADJ
gp-319	60	32	work	work	NOUN
gp-319	60	33	based	base	VERB
gp-319	60	34	on	on	ADP
gp-319	60	35	sdgs	sdgs	ADJ
gp-319	60	36	8	8	NUM
gp-319	60	37	indicators	indicator	NOUN
gp-319	60	38	.	.	PUNCT
gp-319	61	1	the	the	DET
gp-319	61	2	average	average	ADJ
gp-319	61	3	disclosure	disclosure	NOUN
gp-319	61	4	value	value	NOUN
gp-319	61	5	is	be	AUX
gp-319	61	6	0.7794	0.7794	NUM
gp-319	61	7	or	or	CCONJ
gp-319	61	8	equivalent	equivalent	ADJ
gp-319	61	9	to	to	ADP
gp-319	61	10	77.94	77.94	NUM
gp-319	61	11	%	%	NOUN
gp-319	61	12	,	,	PUNCT
gp-319	61	13	with	with	ADP
gp-319	61	14	a	a	DET
gp-319	61	15	standard	standard	ADJ
gp-319	61	16	deviation	deviation	NOUN
gp-319	61	17	of	of	ADP
gp-319	61	18	0.1633	0.1633	NUM
gp-319	61	19	.	.	PUNCT
gp-319	62	1	the	the	DET
gp-319	62	2	minimum	minimum	ADJ
gp-319	62	3	and	and	CCONJ
gp-319	62	4	maximum	maximum	ADJ
gp-319	62	5	values	value	NOUN
gp-319	62	6	are	be	AUX
gp-319	62	7	0.2	0.2	NUM
gp-319	62	8	and	and	CCONJ
gp-319	62	9	1	1	NUM
gp-319	62	10	respectively	respectively	ADV
gp-319	62	11	,	,	PUNCT
gp-319	62	12	indicating	indicate	VERB
gp-319	62	13	a	a	DET
gp-319	62	14	fairly	fairly	ADV
gp-319	62	15	wide	wide	ADJ
gp-319	62	16	range	range	NOUN
gp-319	62	17	of	of	ADP
gp-319	62	18	disclosure	disclosure	NOUN
gp-319	62	19	between	between	ADP
gp-319	62	20	companies	company	NOUN
gp-319	62	21	.	.	PUNCT
gp-319	63	1	the	the	DET
gp-319	63	2	relatively	relatively	ADV
gp-319	63	3	low	low	ADJ
gp-319	63	4	standard	standard	ADJ
gp-319	63	5	deviation	deviation	NOUN
gp-319	63	6	indicates	indicate	VERB
gp-319	63	7	consistency	consistency	NOUN
gp-319	63	8	in	in	ADP
gp-319	63	9	reporting	reporting	NOUN
gp-319	63	10	,	,	PUNCT
gp-319	63	11	reflecting	reflect	VERB
gp-319	63	12	that	that	SCONJ
gp-319	63	13	most	most	ADJ
gp-319	63	14	companies	company	NOUN
gp-319	63	15	have	have	AUX
gp-319	63	16	actively	actively	ADV
gp-319	63	17	disclosed	disclose	VERB
gp-319	63	18	important	important	ADJ
gp-319	63	19	aspects	aspect	NOUN
gp-319	63	20	of	of	ADP
gp-319	63	21	decent	decent	ADJ
gp-319	63	22	work	work	NOUN
gp-319	63	23	,	,	PUNCT
gp-319	63	24	such	such	ADJ
gp-319	63	25	as	as	ADP
gp-319	63	26	minimum	minimum	ADJ
gp-319	63	27	wage	wage	NOUN
gp-319	63	28	,	,	PUNCT
gp-319	63	29	work	work	NOUN
gp-319	63	30	safety	safety	NOUN
gp-319	63	31	,	,	PUNCT
gp-319	63	32	gender	gender	NOUN
gp-319	63	33	equality	equality	NOUN
gp-319	63	34	,	,	PUNCT
gp-319	63	35	hr	hr	NOUN
gp-319	63	36	development	development	NOUN
gp-319	63	37	,	,	PUNCT
gp-319	63	38	and	and	CCONJ
gp-319	63	39	protection	protection	NOUN
gp-319	63	40	of	of	ADP
gp-319	63	41	labor	labor	NOUN
gp-319	63	42	rights	right	NOUN
gp-319	63	43	.	.	PUNCT
gp-319	64	1	this	this	DET
gp-319	64	2	disclosure	disclosure	NOUN
gp-319	64	3	is	be	AUX
gp-319	64	4	an	an	DET
gp-319	64	5	important	important	ADJ
gp-319	64	6	indicator	indicator	NOUN
gp-319	64	7	in	in	ADP
gp-319	64	8	assessing	assess	VERB
gp-319	64	9	a	a	DET
gp-319	64	10	company	company	NOUN
gp-319	64	11	's	's	PART
gp-319	64	12	commitment	commitment	NOUN
gp-319	64	13	to	to	ADP
gp-319	64	14	sustainability	sustainability	NOUN
gp-319	64	15	and	and	CCONJ
gp-319	64	16	social	social	ADJ
gp-319	64	17	responsibility	responsibility	NOUN
gp-319	64	18	.	.	PUNCT
gp-319	65	1	corporate	corporate	ADJ
gp-319	65	2	governance	governance	NOUN
gp-319	65	3	(	(	PUNCT
gp-319	65	4	cg	cg	NOUN
gp-319	65	5	)	)	PUNCT
gp-319	65	6	the	the	DET
gp-319	65	7	average	average	ADJ
gp-319	65	8	corporate	corporate	ADJ
gp-319	65	9	governance	governance	NOUN
gp-319	65	10	score	score	NOUN
gp-319	65	11	is	be	AUX
gp-319	65	12	0.9686	0.9686	NUM
gp-319	65	13	with	with	ADP
gp-319	65	14	a	a	DET
gp-319	65	15	very	very	ADV
gp-319	65	16	small	small	ADJ
gp-319	65	17	standard	standard	ADJ
gp-319	65	18	deviation	deviation	NOUN
gp-319	65	19	of	of	ADP
gp-319	65	20	0.0465	0.0465	NUM
gp-319	65	21	,	,	PUNCT
gp-319	65	22	and	and	CCONJ
gp-319	65	23	a	a	DET
gp-319	65	24	range	range	NOUN
gp-319	65	25	of	of	ADP
gp-319	65	26	values	value	NOUN
gp-319	65	27	between	between	ADP
gp-319	65	28	0.9	0.9	NUM
gp-319	65	29	and	and	CCONJ
gp-319	65	30	1	1	NUM
gp-319	65	31	.	.	PUNCT
gp-319	66	1	this	this	PRON
gp-319	66	2	indicates	indicate	VERB
gp-319	66	3	that	that	SCONJ
gp-319	66	4	most	most	ADJ
gp-319	66	5	companies	company	NOUN
gp-319	66	6	have	have	AUX
gp-319	66	7	consistently	consistently	ADV
gp-319	66	8	applied	apply	VERB
gp-319	66	9	the	the	DET
gp-319	66	10	principles	principle	NOUN
gp-319	66	11	of	of	ADP
gp-319	66	12	good	good	ADJ
gp-319	66	13	corporate	corporate	ADJ
gp-319	66	14	governance	governance	NOUN
gp-319	66	15	.	.	PUNCT
gp-319	67	1	these	these	DET
gp-319	67	2	high	high	ADJ
gp-319	67	3	scores	score	NOUN
gp-319	67	4	reflect	reflect	VERB
gp-319	67	5	compliance	compliance	NOUN
gp-319	67	6	with	with	ADP
gp-319	67	7	the	the	DET
gp-319	67	8	principles	principle	NOUN
gp-319	67	9	of	of	ADP
gp-319	67	10	transparency	transparency	NOUN
gp-319	67	11	,	,	PUNCT
gp-319	67	12	accountability	accountability	NOUN
gp-319	67	13	,	,	PUNCT
gp-319	67	14	responsibility	responsibility	NOUN
gp-319	67	15	,	,	PUNCT
gp-319	67	16	independence	independence	NOUN
gp-319	67	17	and	and	CCONJ
gp-319	67	18	fairness	fairness	NOUN
gp-319	67	19	.	.	PUNCT
gp-319	68	1	good	good	ADJ
gp-319	68	2	corporate	corporate	ADJ
gp-319	68	3	governance	governance	NOUN
gp-319	68	4	practices	practice	NOUN
gp-319	68	5	are	be	AUX
gp-319	68	6	an	an	DET
gp-319	68	7	important	important	ADJ
gp-319	68	8	foundation	foundation	NOUN
gp-319	68	9	in	in	ADP
gp-319	68	10	supporting	support	VERB
gp-319	68	11	sustainability	sustainability	NOUN
gp-319	68	12	reporting	reporting	NOUN
gp-319	68	13	,	,	PUNCT
gp-319	68	14	including	include	VERB
gp-319	68	15	the	the	DET
gp-319	68	16	disclosure	disclosure	NOUN
gp-319	68	17	of	of	ADP
gp-319	68	18	aspects	aspect	NOUN
gp-319	68	19	of	of	ADP
gp-319	68	20	sdgs	sdgs	ADJ
gp-319	68	21	8	8	NUM
gp-319	68	22	.	.	PUNCT
gp-319	69	1	gender	gender	NOUN
gp-319	69	2	diversity	diversity	NOUN
gp-319	69	3	(	(	PUNCT
gp-319	69	4	gd	gd	NOUN
gp-319	69	5	)	)	PUNCT
gp-319	69	6	gender	gender	NOUN
gp-319	69	7	diversity	diversity	NOUN
gp-319	69	8	reflects	reflect	VERB
gp-319	69	9	the	the	DET
gp-319	69	10	proportion	proportion	NOUN
gp-319	69	11	of	of	ADP
gp-319	69	12	female	female	ADJ
gp-319	69	13	representation	representation	NOUN
gp-319	69	14	on	on	ADP
gp-319	69	15	the	the	DET
gp-319	69	16	board	board	NOUN
gp-319	69	17	of	of	ADP
gp-319	69	18	directors	director	NOUN
gp-319	69	19	.	.	PUNCT
gp-319	70	1	the	the	DET
gp-319	70	2	average	average	ADJ
gp-319	70	3	value	value	NOUN
gp-319	70	4	of	of	ADP
gp-319	70	5	gender	gender	NOUN
gp-319	70	6	diversity	diversity	NOUN
gp-319	70	7	is	be	AUX
gp-319	70	8	0.2824	0.2824	NUM
gp-319	70	9	,	,	PUNCT
gp-319	70	10	with	with	ADP
gp-319	70	11	a	a	DET
gp-319	70	12	standard	standard	ADJ
gp-319	70	13	deviation	deviation	NOUN
gp-319	70	14	of	of	ADP
gp-319	70	15	0.1685	0.1685	NUM
gp-319	70	16	.	.	PUNCT
gp-319	71	1	the	the	DET
gp-319	71	2	minimum	minimum	ADJ
gp-319	71	3	value	value	NOUN
gp-319	71	4	of	of	ADP
gp-319	71	5	0.06	0.06	NUM
gp-319	71	6	and	and	CCONJ
gp-319	71	7	the	the	DET
gp-319	71	8	maximum	maximum	NOUN
gp-319	71	9	of	of	ADP
gp-319	71	10	0.8	0.8	NUM
gp-319	71	11	indicate	indicate	VERB
gp-319	71	12	a	a	DET
gp-319	71	13	significant	significant	ADJ
gp-319	71	14	disparity	disparity	NOUN
gp-319	71	15	between	between	ADP
gp-319	71	16	companies	company	NOUN
gp-319	71	17	.	.	PUNCT
gp-319	72	1	the	the	DET
gp-319	72	2	low	low	ADJ
gp-319	72	3	average	average	ADJ
gp-319	72	4	representation	representation	NOUN
gp-319	72	5	of	of	ADP
gp-319	72	6	women	woman	NOUN
gp-319	72	7	is	be	AUX
gp-319	72	8	a	a	DET
gp-319	72	9	reflection	reflection	NOUN
gp-319	72	10	of	of	ADP
gp-319	72	11	structural	structural	ADJ
gp-319	72	12	challenges	challenge	NOUN
gp-319	72	13	in	in	ADP
gp-319	72	14	achieving	achieve	VERB
gp-319	72	15	gender	gender	NOUN
gp-319	72	16	inclusion	inclusion	NOUN
gp-319	72	17	at	at	ADP
gp-319	72	18	the	the	DET
gp-319	72	19	strategic	strategic	ADJ
gp-319	72	20	decision	decision	NOUN
gp-319	72	21	-	-	PUNCT
gp-319	72	22	making	making	NOUN
gp-319	72	23	level	level	NOUN
gp-319	72	24	.	.	PUNCT
gp-319	73	1	in	in	ADP
gp-319	73	2	the	the	DET
gp-319	73	3	context	context	NOUN
gp-319	73	4	of	of	ADP
gp-319	73	5	sdgs	sdgs	ADJ
gp-319	73	6	8	8	NUM
gp-319	73	7	,	,	PUNCT
gp-319	73	8	gender	gender	NOUN
gp-319	73	9	diversity	diversity	NOUN
gp-319	73	10	at	at	ADP
gp-319	73	11	the	the	DET
gp-319	73	12	managerial	managerial	ADJ
gp-319	73	13	level	level	NOUN
gp-319	73	14	is	be	AUX
gp-319	73	15	an	an	DET
gp-319	73	16	important	important	ADJ
gp-319	73	17	indicator	indicator	NOUN
gp-319	73	18	in	in	ADP
gp-319	73	19	promoting	promote	VERB
gp-319	73	20	a	a	DET
gp-319	73	21	fair	fair	ADJ
gp-319	73	22	and	and	CCONJ
gp-319	73	23	equal	equal	ADJ
gp-319	73	24	work	work	NOUN
gp-319	73	25	environment	environment	NOUN
gp-319	73	26	.	.	PUNCT
gp-319	74	1	company	company	NOUN
gp-319	74	2	size	size	NOUN
gp-319	74	3	(	(	PUNCT
gp-319	74	4	fsize	fsize	NOUN
gp-319	74	5	)	)	PUNCT
gp-319	74	6	company	company	NOUN
gp-319	74	7	size	size	NOUN
gp-319	74	8	,	,	PUNCT
gp-319	74	9	as	as	SCONJ
gp-319	74	10	measured	measure	VERB
gp-319	74	11	by	by	ADP
gp-319	74	12	the	the	DET
gp-319	74	13	natural	natural	ADJ
gp-319	74	14	logarithm	logarithm	NOUN
gp-319	74	15	of	of	ADP
gp-319	74	16	total	total	ADJ
gp-319	74	17	assets	asset	NOUN
gp-319	74	18	,	,	PUNCT
gp-319	74	19	shows	show	VERB
gp-319	74	20	a	a	DET
gp-319	74	21	mean	mean	ADJ
gp-319	74	22	value	value	NOUN
gp-319	74	23	of	of	ADP
gp-319	74	24	30.10	30.10	NUM
gp-319	74	25	with	with	ADP
gp-319	74	26	a	a	DET
gp-319	74	27	standard	standard	ADJ
gp-319	74	28	deviation	deviation	NOUN
gp-319	74	29	of	of	ADP
gp-319	74	30	1.43	1.43	NUM
gp-319	74	31	.	.	PUNCT
gp-319	75	1	the	the	DET
gp-319	75	2	range	range	NOUN
gp-319	75	3	of	of	ADP
gp-319	75	4	values	value	NOUN
gp-319	75	5	from	from	ADP
gp-319	75	6	27.52	27.52	NUM
gp-319	75	7	to	to	ADP
gp-319	75	8	33.73	33.73	NUM
gp-319	75	9	indicates	indicate	VERB
gp-319	75	10	that	that	SCONJ
gp-319	75	11	the	the	DET
gp-319	75	12	sample	sample	NOUN
gp-319	75	13	is	be	AUX
gp-319	75	14	dominated	dominate	VERB
gp-319	75	15	by	by	ADP
gp-319	75	16	large	large	ADJ
gp-319	75	17	-	-	PUNCT
gp-319	75	18	sized	sized	ADJ
gp-319	75	19	companies	company	NOUN
gp-319	75	20	.	.	PUNCT
gp-319	76	1	large	large	ADJ
gp-319	76	2	-	-	PUNCT
gp-319	76	3	scale	scale	NOUN
gp-319	76	4	companies	company	NOUN
gp-319	76	5	generally	generally	ADV
gp-319	76	6	have	have	VERB
gp-319	76	7	more	more	ADJ
gp-319	76	8	resources	resource	NOUN
gp-319	76	9	to	to	ADP
gp-319	76	10	american	american	ADJ
gp-319	76	11	journal	journal	PROPN
gp-319	76	12	of	of	ADP
gp-319	76	13	economic	economic	ADJ
gp-319	76	14	and	and	CCONJ
gp-319	76	15	management	management	NOUN
gp-319	76	16	business	business	NOUN
gp-319	76	17	vol	vol	NOUN
gp-319	76	18	.	.	PROPN
gp-319	77	1	4	4	NUM
gp-319	78	1	no	no	NOUN
gp-319	78	2	.	.	PUNCT
gp-319	79	1	10	10	NUM
gp-319	79	2	october	october	NOUN
gp-319	79	3	2025	2025	NUM
gp-319	79	4	1794	1794	NUM
gp-319	79	5	implement	implement	VERB
gp-319	79	6	sustainability	sustainability	NOUN
gp-319	79	7	practices	practice	NOUN
gp-319	79	8	,	,	PUNCT
gp-319	79	9	including	include	VERB
gp-319	79	10	the	the	DET
gp-319	79	11	provision	provision	NOUN
gp-319	79	12	of	of	ADP
gp-319	79	13	decent	decent	ADJ
gp-319	79	14	work	work	NOUN
gp-319	79	15	and	and	CCONJ
gp-319	79	16	labor	labor	NOUN
gp-319	79	17	protection	protection	NOUN
gp-319	79	18	,	,	PUNCT
gp-319	79	19	in	in	ADP
gp-319	79	20	line	line	NOUN
gp-319	79	21	with	with	ADP
gp-319	79	22	the	the	DET
gp-319	79	23	mandate	mandate	NOUN
gp-319	79	24	of	of	ADP
gp-319	79	25	sdgs	sdgs	ADJ
gp-319	79	26	8	8	NUM
gp-319	79	27	.	.	PUNCT
gp-319	79	28	profitability	profitability	NOUN
gp-319	79	29	company	company	NOUN
gp-319	79	30	profitability	profitability	NOUN
gp-319	79	31	,	,	PUNCT
gp-319	79	32	as	as	SCONJ
gp-319	79	33	measured	measure	VERB
gp-319	79	34	by	by	ADP
gp-319	79	35	return	return	NOUN
gp-319	79	36	on	on	ADP
gp-319	79	37	assets	asset	NOUN
gp-319	79	38	(	(	PUNCT
gp-319	79	39	roa	roa	PROPN
gp-319	79	40	)	)	PUNCT
gp-319	79	41	,	,	PUNCT
gp-319	79	42	shows	show	VERB
gp-319	79	43	an	an	DET
gp-319	79	44	average	average	ADJ
gp-319	79	45	value	value	NOUN
gp-319	79	46	of	of	ADP
gp-319	79	47	0.0757	0.0757	NUM
gp-319	79	48	with	with	ADP
gp-319	79	49	a	a	DET
gp-319	79	50	standard	standard	ADJ
gp-319	79	51	deviation	deviation	NOUN
gp-319	79	52	of	of	ADP
gp-319	79	53	0.0994	0.0994	NUM
gp-319	79	54	.	.	PUNCT
gp-319	80	1	the	the	DET
gp-319	80	2	range	range	NOUN
gp-319	80	3	of	of	ADP
gp-319	80	4	values	value	NOUN
gp-319	80	5	ranges	range	VERB
gp-319	80	6	from	from	ADP
gp-319	80	7	-0.4014	-0.4014	NOUN
gp-319	80	8	(	(	PUNCT
gp-319	80	9	loss	loss	NOUN
gp-319	80	10	)	)	PUNCT
gp-319	80	11	to	to	ADP
gp-319	80	12	0.4163	0.4163	NUM
gp-319	80	13	(	(	PUNCT
gp-319	80	14	high	high	ADJ
gp-319	80	15	profit	profit	NOUN
gp-319	80	16	)	)	PUNCT
gp-319	80	17	.	.	PUNCT
gp-319	81	1	this	this	PRON
gp-319	81	2	suggests	suggest	VERB
gp-319	81	3	there	there	PRON
gp-319	81	4	is	be	VERB
gp-319	81	5	significant	significant	ADJ
gp-319	81	6	variation	variation	NOUN
gp-319	81	7	in	in	ADP
gp-319	81	8	the	the	DET
gp-319	81	9	financial	financial	ADJ
gp-319	81	10	performance	performance	NOUN
gp-319	81	11	of	of	ADP
gp-319	81	12	companies	company	NOUN
gp-319	81	13	.	.	PUNCT
gp-319	82	1	companies	company	NOUN
gp-319	82	2	with	with	ADP
gp-319	82	3	high	high	ADJ
gp-319	82	4	profitability	profitability	NOUN
gp-319	82	5	tend	tend	VERB
gp-319	82	6	to	to	PART
gp-319	82	7	have	have	VERB
gp-319	82	8	more	more	ADJ
gp-319	82	9	ability	ability	NOUN
gp-319	82	10	to	to	PART
gp-319	82	11	allocate	allocate	VERB
gp-319	82	12	resources	resource	NOUN
gp-319	82	13	to	to	PART
gp-319	82	14	support	support	VERB
gp-319	82	15	social	social	ADJ
gp-319	82	16	and	and	CCONJ
gp-319	82	17	employment	employment	NOUN
gp-319	82	18	programs	program	NOUN
gp-319	82	19	,	,	PUNCT
gp-319	82	20	while	while	SCONJ
gp-319	82	21	companies	company	NOUN
gp-319	82	22	with	with	ADP
gp-319	82	23	low	low	ADJ
gp-319	82	24	profitability	profitability	NOUN
gp-319	82	25	face	face	NOUN
gp-319	82	26	limitations	limitation	NOUN
gp-319	82	27	in	in	ADP
gp-319	82	28	reporting	report	VERB
gp-319	82	29	and	and	CCONJ
gp-319	82	30	implementing	implement	VERB
gp-319	82	31	sustainability	sustainability	NOUN
gp-319	82	32	programs	program	NOUN
gp-319	82	33	.	.	PUNCT
gp-319	83	1	leverage	leverage	NOUN
gp-319	83	2	(	(	PUNCT
gp-319	83	3	lev	lev	NOUN
gp-319	83	4	)	)	PUNCT
gp-319	83	5	leverage	leverage	NOUN
gp-319	83	6	as	as	SCONJ
gp-319	83	7	measured	measure	VERB
gp-319	83	8	by	by	ADP
gp-319	83	9	the	the	DET
gp-319	83	10	debt	debt	NOUN
gp-319	83	11	-	-	PUNCT
gp-319	83	12	to	to	ADP
gp-319	83	13	-	-	PUNCT
gp-319	83	14	equity	equity	NOUN
gp-319	83	15	ratio	ratio	NOUN
gp-319	83	16	shows	show	VERB
gp-319	83	17	an	an	DET
gp-319	83	18	average	average	ADJ
gp-319	83	19	value	value	NOUN
gp-319	83	20	of	of	ADP
gp-319	83	21	1.2976	1.2976	NUM
gp-319	83	22	and	and	CCONJ
gp-319	83	23	a	a	DET
gp-319	83	24	standard	standard	ADJ
gp-319	83	25	deviation	deviation	NOUN
gp-319	83	26	of	of	ADP
gp-319	83	27	2.3351	2.3351	NUM
gp-319	83	28	,	,	PUNCT
gp-319	83	29	with	with	ADP
gp-319	83	30	a	a	DET
gp-319	83	31	minimum	minimum	ADJ
gp-319	83	32	value	value	NOUN
gp-319	83	33	of	of	ADP
gp-319	83	34	0.0127	0.0127	NUM
gp-319	83	35	and	and	CCONJ
gp-319	83	36	a	a	DET
gp-319	83	37	maximum	maximum	NOUN
gp-319	83	38	of	of	ADP
gp-319	83	39	24.8489	24.8489	NUM
gp-319	83	40	.	.	PUNCT
gp-319	84	1	this	this	DET
gp-319	84	2	highly	highly	ADV
gp-319	84	3	variable	variable	ADJ
gp-319	84	4	value	value	NOUN
gp-319	84	5	indicates	indicate	VERB
gp-319	84	6	that	that	SCONJ
gp-319	84	7	some	some	DET
gp-319	84	8	companies	company	NOUN
gp-319	84	9	have	have	VERB
gp-319	84	10	a	a	DET
gp-319	84	11	high	high	ADJ
gp-319	84	12	dependence	dependence	NOUN
gp-319	84	13	on	on	ADP
gp-319	84	14	debt	debt	NOUN
gp-319	84	15	-	-	PUNCT
gp-319	84	16	based	base	VERB
gp-319	84	17	funding	funding	NOUN
gp-319	84	18	.	.	PUNCT
gp-319	85	1	high	high	ADJ
gp-319	85	2	leverage	leverage	NOUN
gp-319	85	3	can	can	AUX
gp-319	85	4	inhibit	inhibit	VERB
gp-319	85	5	companies	company	NOUN
gp-319	85	6	from	from	ADP
gp-319	85	7	running	run	VERB
gp-319	85	8	or	or	CCONJ
gp-319	85	9	reporting	report	VERB
gp-319	85	10	proper	proper	ADJ
gp-319	85	11	employment	employment	NOUN
gp-319	85	12	programs	program	NOUN
gp-319	85	13	as	as	SCONJ
gp-319	85	14	management	management	NOUN
gp-319	85	15	's	's	PART
gp-319	85	16	main	main	ADJ
gp-319	85	17	focus	focus	NOUN
gp-319	85	18	is	be	AUX
gp-319	85	19	shifted	shift	VERB
gp-319	85	20	to	to	ADP
gp-319	85	21	maintaining	maintain	VERB
gp-319	85	22	liquidity	liquidity	NOUN
gp-319	85	23	and	and	CCONJ
gp-319	85	24	solvency	solvency	NOUN
gp-319	85	25	.	.	PUNCT
gp-319	86	1	asset	asset	NOUN
gp-319	86	2	growth	growth	NOUN
gp-319	86	3	(	(	PUNCT
gp-319	86	4	grw	grw	NOUN
gp-319	86	5	)	)	PUNCT
gp-319	86	6	asset	asset	NOUN
gp-319	86	7	growth	growth	NOUN
gp-319	86	8	shows	show	VERB
gp-319	86	9	an	an	DET
gp-319	86	10	average	average	ADJ
gp-319	86	11	value	value	NOUN
gp-319	86	12	of	of	ADP
gp-319	86	13	0.0471	0.0471	NUM
gp-319	86	14	(	(	PUNCT
gp-319	86	15	4.71	4.71	NUM
gp-319	86	16	%	%	NOUN
gp-319	86	17	)	)	PUNCT
gp-319	86	18	with	with	ADP
gp-319	86	19	a	a	DET
gp-319	86	20	standard	standard	ADJ
gp-319	86	21	deviation	deviation	NOUN
gp-319	86	22	of	of	ADP
gp-319	86	23	0.1762	0.1762	NUM
gp-319	86	24	.	.	PUNCT
gp-319	87	1	the	the	DET
gp-319	87	2	range	range	NOUN
gp-319	87	3	of	of	ADP
gp-319	87	4	values	value	NOUN
gp-319	87	5	from	from	ADP
gp-319	87	6	-0.4871	-0.4871	NOUN
gp-319	87	7	to	to	ADP
gp-319	87	8	1.4833	1.4833	NUM
gp-319	87	9	shows	show	VERB
gp-319	87	10	that	that	SCONJ
gp-319	87	11	some	some	DET
gp-319	87	12	companies	company	NOUN
gp-319	87	13	experience	experience	VERB
gp-319	87	14	asset	asset	NOUN
gp-319	87	15	contraction	contraction	NOUN
gp-319	87	16	,	,	PUNCT
gp-319	87	17	while	while	SCONJ
gp-319	87	18	others	other	NOUN
gp-319	87	19	show	show	VERB
gp-319	87	20	very	very	ADV
gp-319	87	21	high	high	ADJ
gp-319	87	22	expansion	expansion	NOUN
gp-319	87	23	.	.	PUNCT
gp-319	88	1	asset	asset	NOUN
gp-319	88	2	growth	growth	NOUN
gp-319	88	3	is	be	AUX
gp-319	88	4	an	an	DET
gp-319	88	5	important	important	ADJ
gp-319	88	6	indicator	indicator	NOUN
gp-319	88	7	of	of	ADP
gp-319	88	8	a	a	DET
gp-319	88	9	company	company	NOUN
gp-319	88	10	's	's	PART
gp-319	88	11	capacity	capacity	NOUN
gp-319	88	12	for	for	ADP
gp-319	88	13	labor	labor	NOUN
gp-319	88	14	expansion	expansion	NOUN
gp-319	88	15	,	,	PUNCT
gp-319	88	16	facility	facility	NOUN
gp-319	88	17	development	development	NOUN
gp-319	88	18	,	,	PUNCT
gp-319	88	19	and	and	CCONJ
gp-319	88	20	innovation	innovation	NOUN
gp-319	88	21	in	in	ADP
gp-319	88	22	hr	hr	NOUN
gp-319	88	23	management	management	NOUN
gp-319	88	24	.	.	PUNCT
gp-319	89	1	cost	cost	NOUN
gp-319	89	2	leadership	leadership	NOUN
gp-319	89	3	strategy	strategy	NOUN
gp-319	89	4	(	(	PUNCT
gp-319	89	5	cls	cls	NOUN
gp-319	89	6	)	)	PUNCT
gp-319	89	7	the	the	DET
gp-319	89	8	cost	cost	NOUN
gp-319	89	9	leadership	leadership	NOUN
gp-319	89	10	strategy	strategy	NOUN
gp-319	89	11	variable	variable	NOUN
gp-319	89	12	has	have	VERB
gp-319	89	13	an	an	DET
gp-319	89	14	average	average	NOUN
gp-319	89	15	of	of	ADP
gp-319	89	16	0.7313	0.7313	NUM
gp-319	89	17	with	with	ADP
gp-319	89	18	a	a	DET
gp-319	89	19	standard	standard	ADJ
gp-319	89	20	deviation	deviation	NOUN
gp-319	89	21	of	of	ADP
gp-319	89	22	0.4485	0.4485	NUM
gp-319	89	23	,	,	PUNCT
gp-319	89	24	a	a	DET
gp-319	89	25	minimum	minimum	ADJ
gp-319	89	26	value	value	NOUN
gp-319	89	27	of	of	ADP
gp-319	89	28	0.0064	0.0064	NUM
gp-319	89	29	and	and	CCONJ
gp-319	89	30	a	a	DET
gp-319	89	31	maximum	maximum	NOUN
gp-319	89	32	of	of	ADP
gp-319	89	33	2.3106	2.3106	NUM
gp-319	89	34	.	.	PUNCT
gp-319	90	1	this	this	DET
gp-319	90	2	high	high	ADJ
gp-319	90	3	variation	variation	NOUN
gp-319	90	4	indicates	indicate	VERB
gp-319	90	5	that	that	SCONJ
gp-319	90	6	not	not	PART
gp-319	90	7	all	all	DET
gp-319	90	8	companies	company	NOUN
gp-319	90	9	prioritize	prioritize	VERB
gp-319	90	10	cost	cost	NOUN
gp-319	90	11	efficiency	efficiency	NOUN
gp-319	90	12	as	as	ADP
gp-319	90	13	the	the	DET
gp-319	90	14	main	main	ADJ
gp-319	90	15	strategy	strategy	NOUN
gp-319	90	16	.	.	PUNCT
gp-319	91	1	companies	company	NOUN
gp-319	91	2	with	with	ADP
gp-319	91	3	high	high	ADJ
gp-319	91	4	levels	level	NOUN
gp-319	91	5	of	of	ADP
gp-319	91	6	cost	cost	NOUN
gp-319	91	7	efficiency	efficiency	NOUN
gp-319	91	8	have	have	VERB
gp-319	91	9	greater	great	ADJ
gp-319	91	10	opportunities	opportunity	NOUN
gp-319	91	11	to	to	PART
gp-319	91	12	allocate	allocate	VERB
gp-319	91	13	resources	resource	NOUN
gp-319	91	14	into	into	ADP
gp-319	91	15	social	social	ADJ
gp-319	91	16	programs	program	NOUN
gp-319	91	17	,	,	PUNCT
gp-319	91	18	including	include	VERB
gp-319	91	19	workforce	workforce	NOUN
gp-319	91	20	training	training	NOUN
gp-319	91	21	and	and	CCONJ
gp-319	91	22	improving	improve	VERB
gp-319	91	23	employee	employee	NOUN
gp-319	91	24	welfare	welfare	NOUN
gp-319	91	25	,	,	PUNCT
gp-319	91	26	which	which	PRON
gp-319	91	27	is	be	AUX
gp-319	91	28	in	in	ADP
gp-319	91	29	line	line	NOUN
gp-319	91	30	with	with	ADP
gp-319	91	31	the	the	DET
gp-319	91	32	decent	decent	ADJ
gp-319	91	33	work	work	NOUN
gp-319	91	34	dimension	dimension	NOUN
gp-319	91	35	in	in	ADP
gp-319	91	36	sdg	sdg	NOUN
gp-319	91	37	8	8	NUM
gp-319	91	38	.	.	PUNCT
gp-319	91	39	selection	selection	NOUN
gp-319	91	40	of	of	ADP
gp-319	91	41	the	the	DET
gp-319	91	42	best	good	ADJ
gp-319	91	43	model	model	NOUN
gp-319	91	44	three	three	NUM
gp-319	91	45	tests	test	NOUN
gp-319	91	46	were	be	AUX
gp-319	91	47	conducted	conduct	VERB
gp-319	91	48	to	to	PART
gp-319	91	49	determine	determine	VERB
gp-319	91	50	the	the	DET
gp-319	91	51	most	most	ADV
gp-319	91	52	appropriate	appropriate	ADJ
gp-319	91	53	model	model	NOUN
gp-319	91	54	(	(	PUNCT
gp-319	91	55	common	common	ADJ
gp-319	91	56	effect	effect	NOUN
gp-319	91	57	,	,	PUNCT
gp-319	91	58	fixed	fixed	ADJ
gp-319	91	59	effect	effect	NOUN
gp-319	91	60	,	,	PUNCT
gp-319	91	61	or	or	CCONJ
gp-319	91	62	random	random	ADJ
gp-319	91	63	effect	effect	NOUN
gp-319	91	64	):	):	PUNCT
gp-319	91	65	(	(	PUNCT
gp-319	91	66	1	1	X
gp-319	91	67	)	)	PUNCT
gp-319	91	68	the	the	DET
gp-319	91	69	chow	chow	PROPN
gp-319	91	70	test	test	NOUN
gp-319	91	71	,	,	PUNCT
gp-319	91	72	(	(	PUNCT
gp-319	91	73	2	2	X
gp-319	91	74	)	)	PUNCT
gp-319	91	75	the	the	DET
gp-319	91	76	hausman	hausman	ADJ
gp-319	91	77	test	test	NOUN
gp-319	91	78	,	,	PUNCT
gp-319	91	79	and	and	CCONJ
gp-319	91	80	(	(	PUNCT
gp-319	91	81	3	3	X
gp-319	91	82	)	)	PUNCT
gp-319	91	83	the	the	DET
gp-319	91	84	lagrange	lagrange	NOUN
gp-319	91	85	multiplier	multiplier	ADV
gp-319	91	86	(	(	PUNCT
gp-319	91	87	lm	lm	INTJ
gp-319	91	88	)	)	PUNCT
gp-319	91	89	test	test	NOUN
gp-319	91	90	.	.	PUNCT
gp-319	92	1	table	table	NOUN
gp-319	92	2	2	2	NUM
gp-319	92	3	.	.	X
gp-319	92	4	chow	chow	PROPN
gp-319	92	5	test	test	NOUN
gp-319	92	6	model	model	NOUN
gp-319	92	7	selection	selection	NOUN
gp-319	92	8	rho	rho	VERB
gp-319	92	9	0.80059635	0.80059635	NUM
gp-319	92	10	(	(	PUNCT
gp-319	92	11	fraction	fraction	NOUN
gp-319	92	12	of	of	ADP
gp-319	92	13	variance	variance	NOUN
gp-319	92	14	due	due	ADP
gp-319	92	15	to	to	ADP
gp-319	92	16	u_i	u_i	NUM
gp-319	92	17	)	)	PUNCT
gp-319	92	18	f	f	PROPN
gp-319	92	19	test	test	NOUN
gp-319	92	20	that	that	PRON
gp-319	92	21	all	all	PRON
gp-319	92	22	u_i	u_i	PUNCT
gp-319	92	23	=	=	SYM
gp-319	92	24	0	0	NUM
gp-319	92	25	:	:	PUNCT
gp-319	92	26	f	f	PROPN
gp-319	92	27	(	(	PUNCT
gp-319	92	28	27	27	NUM
gp-319	92	29	,	,	PUNCT
gp-319	92	30	105	105	NUM
gp-319	92	31	)	)	PUNCT
gp-319	92	32	=	=	SYM
gp-319	92	33	3.89	3.89	NUM
gp-319	92	34	prob	prob	NOUN
gp-319	92	35	>	>	X
gp-319	92	36	f	f	PROPN
gp-319	93	1	=	=	SYM
gp-319	93	2	0.0000	0.0000	NUM
gp-319	93	3	based	base	VERB
gp-319	93	4	on	on	ADP
gp-319	93	5	the	the	DET
gp-319	93	6	chow	chow	PROPN
gp-319	93	7	test	test	NOUN
gp-319	93	8	(	(	PUNCT
gp-319	93	9	f	f	X
gp-319	93	10	-	-	PUNCT
gp-319	93	11	test	test	NOUN
gp-319	93	12	)	)	PUNCT
gp-319	93	13	results	result	NOUN
gp-319	93	14	as	as	SCONJ
gp-319	93	15	shown	show	VERB
gp-319	93	16	in	in	ADP
gp-319	93	17	the	the	DET
gp-319	93	18	output	output	NOUN
gp-319	93	19	f(27,105	f(27,105	NOUN
gp-319	93	20	)	)	PUNCT
gp-319	93	21	=	=	SYM
gp-319	93	22	3.89	3.89	NUM
gp-319	93	23	with	with	ADP
gp-319	93	24	a	a	DET
gp-319	93	25	pvalue	pvalue	NOUN
gp-319	93	26	of	of	ADP
gp-319	93	27	0.0000	0.0000	NUM
gp-319	93	28	(	(	PUNCT
gp-319	93	29	<	<	NOUN
gp-319	93	30	0.05	0.05	NUM
gp-319	93	31	)	)	PUNCT
gp-319	93	32	,	,	PUNCT
gp-319	93	33	the	the	DET
gp-319	93	34	null	null	ADJ
gp-319	93	35	hypothesis	hypothesis	NOUN
gp-319	93	36	(	(	PUNCT
gp-319	93	37	h₀	h₀	NOUN
gp-319	93	38	)	)	PUNCT
gp-319	93	39	stating	state	VERB
gp-319	93	40	that	that	SCONJ
gp-319	93	41	the	the	DET
gp-319	93	42	common	common	ADJ
gp-319	93	43	effect	effect	NOUN
gp-319	93	44	model	model	NOUN
gp-319	93	45	is	be	AUX
gp-319	93	46	more	more	ADV
gp-319	93	47	unveiling	unveil	VERB
gp-319	93	48	the	the	DET
gp-319	93	49	drivers	driver	NOUN
gp-319	93	50	of	of	ADP
gp-319	93	51	sdgs	sdgs	ADJ
gp-319	93	52	8	8	NUM
gp-319	93	53	disclosure	disclosure	NOUN
gp-319	93	54	:	:	PUNCT
gp-319	93	55	evidence	evidence	NOUN
gp-319	93	56	from	from	ADP
gp-319	93	57	governance	governance	NOUN
gp-319	93	58	,	,	PUNCT
gp-319	93	59	firm	firm	ADJ
gp-319	93	60	characteristics	characteristic	NOUN
gp-319	93	61	,	,	PUNCT
gp-319	93	62	and	and	CCONJ
gp-319	93	63	strategic	strategic	ADJ
gp-319	93	64	factors	factor	NOUN
gp-319	93	65	in	in	ADP
gp-319	93	66	indonesian	indonesian	ADJ
gp-319	93	67	listed	list	VERB
gp-319	93	68	firms	firm	NOUN
gp-319	93	69	1795	1795	NUM
gp-319	93	70	appropriate	appropriate	ADJ
gp-319	93	71	is	be	AUX
gp-319	93	72	rejected	reject	VERB
gp-319	93	73	.	.	PUNCT
gp-319	94	1	this	this	PRON
gp-319	94	2	means	mean	VERB
gp-319	94	3	that	that	SCONJ
gp-319	94	4	there	there	PRON
gp-319	94	5	are	be	VERB
gp-319	94	6	significant	significant	ADJ
gp-319	94	7	differences	difference	NOUN
gp-319	94	8	in	in	ADP
gp-319	94	9	individual	individual	ADJ
gp-319	94	10	effects	effect	NOUN
gp-319	94	11	between	between	ADP
gp-319	94	12	companies	company	NOUN
gp-319	94	13	in	in	ADP
gp-319	94	14	the	the	DET
gp-319	94	15	sample	sample	NOUN
gp-319	94	16	,	,	PUNCT
gp-319	94	17	so	so	SCONJ
gp-319	94	18	that	that	SCONJ
gp-319	94	19	the	the	DET
gp-319	94	20	fixed	fix	VERB
gp-319	94	21	effect	effect	NOUN
gp-319	94	22	model	model	NOUN
gp-319	94	23	is	be	AUX
gp-319	94	24	stated	state	VERB
gp-319	94	25	to	to	PART
gp-319	94	26	be	be	AUX
gp-319	94	27	more	more	ADV
gp-319	94	28	appropriate	appropriate	ADJ
gp-319	94	29	to	to	PART
gp-319	94	30	use	use	VERB
gp-319	94	31	than	than	ADP
gp-319	94	32	the	the	DET
gp-319	94	33	common	common	ADJ
gp-319	94	34	effect	effect	NOUN
gp-319	94	35	.	.	PUNCT
gp-319	95	1	in	in	ADP
gp-319	95	2	addition	addition	NOUN
gp-319	95	3	,	,	PUNCT
gp-319	95	4	the	the	DET
gp-319	95	5	rho	rho	ADJ
gp-319	95	6	value	value	NOUN
gp-319	95	7	of	of	ADP
gp-319	95	8	0.8006	0.8006	NUM
gp-319	95	9	indicates	indicate	VERB
gp-319	95	10	that	that	SCONJ
gp-319	95	11	80.06	80.06	NUM
gp-319	95	12	%	%	NOUN
gp-319	95	13	of	of	ADP
gp-319	95	14	the	the	DET
gp-319	95	15	total	total	ADJ
gp-319	95	16	variability	variability	NOUN
gp-319	95	17	in	in	ADP
gp-319	95	18	the	the	DET
gp-319	95	19	model	model	NOUN
gp-319	95	20	is	be	AUX
gp-319	95	21	due	due	ADJ
gp-319	95	22	to	to	ADP
gp-319	95	23	heterogeneity	heterogeneity	NOUN
gp-319	95	24	between	between	ADP
gp-319	95	25	entities	entity	NOUN
gp-319	95	26	(	(	PUNCT
gp-319	95	27	companies	company	NOUN
gp-319	95	28	)	)	PUNCT
gp-319	95	29	.	.	PUNCT
gp-319	96	1	this	this	PRON
gp-319	96	2	further	far	ADV
gp-319	96	3	strengthens	strengthen	VERB
gp-319	96	4	the	the	DET
gp-319	96	5	preference	preference	NOUN
gp-319	96	6	for	for	ADP
gp-319	96	7	using	use	VERB
gp-319	96	8	the	the	DET
gp-319	96	9	fixed	fix	VERB
gp-319	96	10	effect	effect	NOUN
gp-319	96	11	model	model	NOUN
gp-319	96	12	due	due	ADP
gp-319	96	13	to	to	ADP
gp-319	96	14	the	the	DET
gp-319	96	15	influence	influence	NOUN
gp-319	96	16	of	of	ADP
gp-319	96	17	unobservable	unobservable	ADJ
gp-319	96	18	but	but	CCONJ
gp-319	96	19	significant	significant	ADJ
gp-319	96	20	fixed	fix	VERB
gp-319	96	21	characteristics	characteristic	NOUN
gp-319	96	22	of	of	ADP
gp-319	96	23	the	the	DET
gp-319	96	24	company	company	NOUN
gp-319	96	25	on	on	ADP
gp-319	96	26	the	the	DET
gp-319	96	27	model	model	NOUN
gp-319	96	28	.	.	PUNCT
gp-319	96	29	table	table	NOUN
gp-319	96	30	3	3	NUM
gp-319	96	31	.	.	PUNCT
gp-319	96	32	breusch	breusch	PROPN
gp-319	96	33	-	-	PUNCT
gp-319	96	34	pagan	pagan	VERB
gp-319	96	35	lagrange	lagrange	PROPN
gp-319	96	36	multiplier	multipli	ADJ
gp-319	96	37	test	test	NOUN
gp-319	96	38	model	model	NOUN
gp-319	96	39	selection	selection	NOUN
gp-319	96	40	breusch	breusch	VERB
gp-319	96	41	and	and	CCONJ
gp-319	96	42	pagan	pagan	VERB
gp-319	96	43	lagrangian	lagrangian	ADJ
gp-319	96	44	multiplier	multipli	ADJ
gp-319	96	45	test	test	NOUN
gp-319	96	46	for	for	ADP
gp-319	96	47	random	random	ADJ
gp-319	96	48	effect	effect	NOUN
gp-319	96	49	dwd_sdgs8	dwd_sdgs8	PROPN
gp-319	97	1	[	[	X
gp-319	97	2	no	no	INTJ
gp-319	97	3	,	,	PUNCT
gp-319	97	4	t	t	PROPN
gp-319	97	5	]	]	PUNCT
gp-319	97	6	=	=	PUNCT
gp-319	97	7	xb	xb	X
gp-319	98	1	+	+	PUNCT
gp-319	98	2	+	+	NUM
gp-319	98	3	u	u	X
gp-319	98	4	[	[	X
gp-319	98	5	no	no	INTJ
gp-319	98	6	,	,	PUNCT
gp-319	98	7	t	t	PROPN
gp-319	98	8	]	]	PUNCT
gp-319	98	9	estimated	estimate	VERB
gp-319	98	10	result	result	NOUN
gp-319	98	11	var	var	NOUN
gp-319	98	12	sd	sd	ADP
gp-319	98	13	=	=	SYM
gp-319	98	14	sqrt(var	sqrt(var	NOUN
gp-319	98	15	)	)	PUNCT
gp-319	98	16	dwd_sdgs8	dwd_sdgs8	NOUN
gp-319	98	17	0.0266722	0.0266722	NUM
gp-319	98	18	0.1633164	0.1633164	NUM
gp-319	98	19	e	e	NOUN
gp-319	98	20	0.0122258	0.0122258	NUM
gp-319	98	21	0.1105705	0.1105705	NUM
gp-319	98	22	u	u	NOUN
gp-319	98	23	0.0069979	0.0069979	NUM
gp-319	98	24	0.0836532	0.0836532	NUM
gp-319	98	25	test	test	NOUN
gp-319	98	26	:	:	PUNCT
gp-319	98	27	var	var	NOUN
gp-319	98	28	(	(	PUNCT
gp-319	98	29	u	u	NOUN
gp-319	98	30	)	)	PUNCT
gp-319	98	31	=	=	SYM
gp-319	98	32	0	0	NUM
gp-319	98	33	chibar2(01	chibar2(01	NOUN
gp-319	98	34	)	)	PUNCT
gp-319	98	35	=	=	SYM
gp-319	98	36	23.06	23.06	NUM
gp-319	98	37	prob	prob	NOUN
gp-319	98	38	>	>	X
gp-319	98	39	chibar2=	chibar2=	PROPN
gp-319	98	40	0.0000	0.0000	NUM
gp-319	98	41	based	base	VERB
gp-319	98	42	on	on	ADP
gp-319	98	43	the	the	DET
gp-319	98	44	breusch	breusch	ADJ
gp-319	98	45	-	-	PUNCT
gp-319	98	46	pagan	pagan	VERB
gp-319	98	47	lagrangian	lagrangian	ADJ
gp-319	98	48	multiplier	multipli	ADJ
gp-319	98	49	test	test	NOUN
gp-319	98	50	(	(	PUNCT
gp-319	98	51	lm	lm	INTJ
gp-319	98	52	test	test	NOUN
gp-319	98	53	)	)	PUNCT
gp-319	98	54	results	result	NOUN
gp-319	98	55	,	,	PUNCT
gp-319	98	56	the	the	DET
gp-319	98	57	chi	chi	NOUN
gp-319	98	58	-	-	PUNCT
gp-319	98	59	bar²	bar²	NOUN
gp-319	98	60	value	value	NOUN
gp-319	98	61	is	be	AUX
gp-319	98	62	23.06	23.06	NUM
gp-319	98	63	with	with	ADP
gp-319	98	64	a	a	DET
gp-319	98	65	probability	probability	NOUN
gp-319	98	66	value	value	NOUN
gp-319	98	67	(	(	PUNCT
gp-319	98	68	p	p	NOUN
gp-319	98	69	-	-	PUNCT
gp-319	98	70	value	value	NOUN
gp-319	98	71	)	)	PUNCT
gp-319	98	72	of	of	ADP
gp-319	98	73	0.0000	0.0000	NUM
gp-319	98	74	.	.	PUNCT
gp-319	99	1	<	<	X
gp-319	99	2	since	since	SCONJ
gp-319	99	3	the	the	DET
gp-319	99	4	p	p	NOUN
gp-319	99	5	-	-	PUNCT
gp-319	99	6	value	value	NOUN
gp-319	99	7	is	be	AUX
gp-319	99	8	0.05	0.05	NUM
gp-319	99	9	,	,	PUNCT
gp-319	99	10	the	the	DET
gp-319	99	11	null	null	ADJ
gp-319	99	12	hypothesis	hypothesis	NOUN
gp-319	99	13	(	(	PUNCT
gp-319	99	14	h₀	h₀	NOUN
gp-319	99	15	)	)	PUNCT
gp-319	99	16	stating	state	VERB
gp-319	99	17	that	that	SCONJ
gp-319	99	18	the	the	DET
gp-319	99	19	variance	variance	NOUN
gp-319	99	20	between	between	ADP
gp-319	99	21	companies	company	NOUN
gp-319	99	22	is	be	AUX
gp-319	99	23	not	not	PART
gp-319	99	24	significant	significant	ADJ
gp-319	99	25	is	be	AUX
gp-319	99	26	rejected	reject	VERB
gp-319	99	27	.	.	PUNCT
gp-319	100	1	thus	thus	ADV
gp-319	100	2	,	,	PUNCT
gp-319	100	3	the	the	DET
gp-319	100	4	random	random	ADJ
gp-319	100	5	effect	effect	NOUN
gp-319	100	6	model	model	NOUN
gp-319	100	7	is	be	AUX
gp-319	100	8	considered	consider	VERB
gp-319	100	9	more	more	ADV
gp-319	100	10	appropriate	appropriate	ADJ
gp-319	100	11	to	to	PART
gp-319	100	12	use	use	VERB
gp-319	100	13	than	than	ADP
gp-319	100	14	common	common	ADJ
gp-319	100	15	effect	effect	NOUN
gp-319	100	16	because	because	SCONJ
gp-319	100	17	of	of	ADP
gp-319	100	18	the	the	DET
gp-319	100	19	significant	significant	ADJ
gp-319	100	20	variability	variability	NOUN
gp-319	100	21	between	between	ADP
gp-319	100	22	corporate	corporate	ADJ
gp-319	100	23	entities	entity	NOUN
gp-319	100	24	in	in	ADP
gp-319	100	25	the	the	DET
gp-319	100	26	panel	panel	NOUN
gp-319	100	27	data	datum	NOUN
gp-319	100	28	.	.	PUNCT
gp-319	101	1	this	this	PRON
gp-319	101	2	indicates	indicate	VERB
gp-319	101	3	that	that	SCONJ
gp-319	101	4	the	the	DET
gp-319	101	5	unique	unique	ADJ
gp-319	101	6	characteristics	characteristic	NOUN
gp-319	101	7	of	of	ADP
gp-319	101	8	the	the	DET
gp-319	101	9	company	company	NOUN
gp-319	101	10	affect	affect	VERB
gp-319	101	11	the	the	DET
gp-319	101	12	dependent	dependent	ADJ
gp-319	101	13	variable	variable	NOUN
gp-319	101	14	(	(	PUNCT
gp-319	101	15	disclosure	disclosure	NOUN
gp-319	101	16	of	of	ADP
gp-319	101	17	sdgs	sdgs	ADJ
gp-319	101	18	8)	8)	NUM
gp-319	101	19	,	,	PUNCT
gp-319	101	20	so	so	CCONJ
gp-319	101	21	the	the	DET
gp-319	101	22	random	random	ADJ
gp-319	101	23	effect	effect	NOUN
gp-319	101	24	approach	approach	NOUN
gp-319	101	25	can	can	AUX
gp-319	101	26	capture	capture	VERB
gp-319	101	27	these	these	DET
gp-319	101	28	effects	effect	NOUN
gp-319	101	29	more	more	ADV
gp-319	101	30	accurately	accurately	ADV
gp-319	101	31	.	.	PUNCT
gp-319	102	1	table	table	NOUN
gp-319	102	2	4	4	NUM
gp-319	102	3	.	.	PUNCT
gp-319	102	4	model	model	PROPN
gp-319	102	5	selection	selection	PROPN
gp-319	102	6	hausman	hausman	PROPN
gp-319	102	7	test	test	NOUN
gp-319	102	8	based	base	VERB
gp-319	102	9	on	on	ADP
gp-319	102	10	the	the	DET
gp-319	102	11	hausman	hausman	ADJ
gp-319	102	12	test	test	NOUN
gp-319	102	13	results	result	NOUN
gp-319	102	14	,	,	PUNCT
gp-319	102	15	the	the	DET
gp-319	102	16	chi	chi	ADJ
gp-319	102	17	-	-	PUNCT
gp-319	102	18	square	square	ADJ
gp-319	102	19	statistical	statistical	ADJ
gp-319	102	20	value	value	NOUN
gp-319	102	21	is	be	AUX
gp-319	102	22	6.67	6.67	NUM
gp-319	102	23	with	with	ADP
gp-319	102	24	a	a	DET
gp-319	102	25	probability	probability	NOUN
gp-319	102	26	(	(	PUNCT
gp-319	102	27	p	p	NOUN
gp-319	102	28	-	-	PUNCT
gp-319	102	29	value	value	NOUN
gp-319	102	30	)	)	PUNCT
gp-319	102	31	of	of	ADP
gp-319	102	32	0.4644	0.4644	NUM
gp-319	102	33	.	.	PUNCT
gp-319	103	1	because	because	SCONJ
gp-319	103	2	the	the	DET
gp-319	103	3	p	p	NOUN
gp-319	103	4	-	-	PUNCT
gp-319	103	5	value	value	NOUN
gp-319	103	6	>	>	X
gp-319	103	7	0.05	0.05	NUM
gp-319	103	8	,	,	PUNCT
gp-319	103	9	there	there	PRON
gp-319	103	10	is	be	VERB
gp-319	103	11	no	no	DET
gp-319	103	12	significant	significant	ADJ
gp-319	103	13	difference	difference	NOUN
gp-319	103	14	between	between	ADP
gp-319	103	15	the	the	DET
gp-319	103	16	fixed	fix	VERB
gp-319	103	17	effect	effect	NOUN
gp-319	103	18	and	and	CCONJ
gp-319	103	19	random	random	ADJ
gp-319	103	20	effect	effect	NOUN
gp-319	103	21	model	model	NOUN
gp-319	103	22	coefficients	coefficient	NOUN
gp-319	103	23	,	,	PUNCT
gp-319	103	24	so	so	SCONJ
gp-319	103	25	the	the	DET
gp-319	103	26	null	null	ADJ
gp-319	103	27	hypothesis	hypothesis	NOUN
gp-319	103	28	(	(	PUNCT
gp-319	103	29	h₀	h₀	NOUN
gp-319	103	30	)	)	PUNCT
gp-319	103	31	is	be	AUX
gp-319	103	32	not	not	PART
gp-319	103	33	rejected	reject	VERB
gp-319	103	34	.	.	PUNCT
gp-319	104	1	this	this	PRON
gp-319	104	2	means	mean	VERB
gp-319	104	3	that	that	SCONJ
gp-319	104	4	the	the	DET
gp-319	104	5	random	random	ADJ
gp-319	104	6	effect	effect	NOUN
gp-319	104	7	model	model	NOUN
gp-319	104	8	is	be	AUX
gp-319	104	9	more	more	ADV
gp-319	104	10	appropriate	appropriate	ADJ
gp-319	104	11	to	to	PART
gp-319	104	12	use	use	VERB
gp-319	104	13	in	in	ADP
gp-319	104	14	this	this	DET
gp-319	104	15	study	study	NOUN
gp-319	104	16	because	because	SCONJ
gp-319	104	17	it	it	PRON
gp-319	104	18	is	be	AUX
gp-319	104	19	considered	consider	VERB
gp-319	104	20	to	to	PART
gp-319	104	21	provide	provide	VERB
gp-319	104	22	efficient	efficient	ADJ
gp-319	104	23	and	and	CCONJ
gp-319	104	24	consistent	consistent	ADJ
gp-319	104	25	estimates	estimate	NOUN
gp-319	104	26	.	.	PUNCT
gp-319	105	1	although	although	SCONJ
gp-319	105	2	there	there	PRON
gp-319	105	3	is	be	VERB
gp-319	105	4	a	a	DET
gp-319	105	5	note	note	NOUN
gp-319	105	6	that	that	SCONJ
gp-319	105	7	the	the	DET
gp-319	105	8	covariance	covariance	NOUN
gp-319	105	9	matrix	matrix	NOUN
gp-319	105	10	is	be	AUX
gp-319	105	11	not	not	PART
gp-319	105	12	positive	positive	ADJ
gp-319	105	13	definite	definite	ADJ
gp-319	105	14	,	,	PUNCT
gp-319	105	15	it	it	PRON
gp-319	105	16	does	do	AUX
gp-319	105	17	not	not	PART
gp-319	105	18	affect	affect	VERB
gp-319	105	19	the	the	DET
gp-319	105	20	validity	validity	NOUN
gp-319	105	21	of	of	ADP
gp-319	105	22	the	the	DET
gp-319	105	23	test	test	NOUN
gp-319	105	24	results	result	NOUN
gp-319	105	25	because	because	SCONJ
gp-319	105	26	the	the	DET
gp-319	105	27	p	p	PROPN
gp-319	105	28	value	value	NOUN
gp-319	105	29	obtained	obtain	VERB
gp-319	105	30	remains	remain	VERB
gp-319	105	31	reliable	reliable	ADJ
gp-319	105	32	.	.	PUNCT
gp-319	106	1	therefore	therefore	ADV
gp-319	106	2	,	,	PUNCT
gp-319	106	3	the	the	DET
gp-319	106	4	random	random	ADJ
gp-319	106	5	effect	effect	NOUN
gp-319	106	6	model	model	NOUN
gp-319	106	7	was	be	AUX
gp-319	106	8	chosen	choose	VERB
gp-319	106	9	for	for	ADP
gp-319	106	10	further	further	ADJ
gp-319	106	11	panel	panel	NOUN
gp-319	106	12	data	datum	NOUN
gp-319	106	13	regression	regression	NOUN
gp-319	106	14	analysis	analysis	NOUN
gp-319	106	15	.	.	PUNCT
gp-319	107	1	american	american	ADJ
gp-319	107	2	journal	journal	PROPN
gp-319	107	3	of	of	ADP
gp-319	107	4	economic	economic	ADJ
gp-319	107	5	and	and	CCONJ
gp-319	107	6	management	management	NOUN
gp-319	107	7	business	business	NOUN
gp-319	107	8	vol	vol	NOUN
gp-319	107	9	.	.	PROPN
gp-319	108	1	4	4	NUM
gp-319	108	2	no	no	NOUN
gp-319	108	3	.	.	PUNCT
gp-319	109	1	10	10	NUM
gp-319	109	2	october	october	PROPN
gp-319	109	3	2025	2025	NUM
gp-319	109	4	1796	1796	NUM
gp-319	109	5	based	base	VERB
gp-319	109	6	on	on	ADP
gp-319	109	7	the	the	DET
gp-319	109	8	results	result	NOUN
gp-319	109	9	of	of	ADP
gp-319	109	10	the	the	DET
gp-319	109	11	chow	chow	NOUN
gp-319	109	12	,	,	PUNCT
gp-319	109	13	lm	lm	INTJ
gp-319	109	14	,	,	PUNCT
gp-319	109	15	and	and	CCONJ
gp-319	109	16	hausman	hausman	ADJ
gp-319	109	17	tests	test	NOUN
gp-319	109	18	,	,	PUNCT
gp-319	109	19	the	the	DET
gp-319	109	20	panel	panel	NOUN
gp-319	109	21	regression	regression	NOUN
gp-319	109	22	model	model	NOUN
gp-319	109	23	used	use	VERB
gp-319	109	24	is	be	AUX
gp-319	109	25	random	random	ADJ
gp-319	109	26	effect	effect	NOUN
gp-319	109	27	,	,	PUNCT
gp-319	109	28	because	because	SCONJ
gp-319	109	29	this	this	DET
gp-319	109	30	model	model	NOUN
gp-319	109	31	produces	produce	VERB
gp-319	109	32	more	more	ADV
gp-319	109	33	stable	stable	ADJ
gp-319	109	34	estimates	estimate	NOUN
gp-319	109	35	and	and	CCONJ
gp-319	109	36	has	have	VERB
gp-319	109	37	higher	high	ADJ
gp-319	109	38	estimation	estimation	NOUN
gp-319	109	39	accuracy	accuracy	NOUN
gp-319	109	40	than	than	ADP
gp-319	109	41	other	other	ADJ
gp-319	109	42	models	model	NOUN
gp-319	109	43	.	.	PUNCT
gp-319	110	1	however	however	ADV
gp-319	110	2	,	,	PUNCT
gp-319	110	3	the	the	DET
gp-319	110	4	classical	classical	ADJ
gp-319	110	5	assumption	assumption	NOUN
gp-319	110	6	test	test	NOUN
gp-319	110	7	results	result	NOUN
gp-319	110	8	show	show	VERB
gp-319	110	9	that	that	SCONJ
gp-319	110	10	the	the	DET
gp-319	110	11	initial	initial	ADJ
gp-319	110	12	model	model	NOUN
gp-319	110	13	has	have	VERB
gp-319	110	14	heteroscedasticity	heteroscedasticity	NOUN
gp-319	110	15	and	and	CCONJ
gp-319	110	16	autocorrelation	autocorrelation	NOUN
gp-319	110	17	violations	violation	NOUN
gp-319	110	18	,	,	PUNCT
gp-319	110	19	which	which	PRON
gp-319	110	20	can	can	AUX
gp-319	110	21	cause	cause	VERB
gp-319	110	22	the	the	DET
gp-319	110	23	estimation	estimation	NOUN
gp-319	110	24	to	to	PART
gp-319	110	25	be	be	AUX
gp-319	110	26	inefficient	inefficient	ADJ
gp-319	110	27	.	.	PUNCT
gp-319	111	1	to	to	PART
gp-319	111	2	overcome	overcome	VERB
gp-319	111	3	this	this	PRON
gp-319	111	4	,	,	PUNCT
gp-319	111	5	the	the	DET
gp-319	111	6	panel	panel	NOUN
gp-319	111	7	-	-	PUNCT
gp-319	111	8	corrected	correct	VERB
gp-319	111	9	standard	standard	ADJ
gp-319	111	10	errors	error	NOUN
gp-319	111	11	(	(	PUNCT
gp-319	111	12	pcse	pcse	NOUN
gp-319	111	13	)	)	PUNCT
gp-319	111	14	method	method	NOUN
gp-319	111	15	is	be	AUX
gp-319	111	16	used	use	VERB
gp-319	111	17	,	,	PUNCT
gp-319	111	18	which	which	PRON
gp-319	111	19	is	be	AUX
gp-319	111	20	able	able	ADJ
gp-319	111	21	to	to	PART
gp-319	111	22	correct	correct	VERB
gp-319	111	23	the	the	DET
gp-319	111	24	estimated	estimate	VERB
gp-319	111	25	standard	standard	ADJ
gp-319	111	26	errors	error	NOUN
gp-319	111	27	without	without	ADP
gp-319	111	28	changing	change	VERB
gp-319	111	29	the	the	DET
gp-319	111	30	model	model	NOUN
gp-319	111	31	structure	structure	NOUN
gp-319	111	32	.	.	PUNCT
gp-319	112	1	this	this	DET
gp-319	112	2	pcse	pcse	PROPN
gp-319	112	3	approach	approach	NOUN
gp-319	112	4	ensures	ensure	VERB
gp-319	112	5	that	that	SCONJ
gp-319	112	6	the	the	DET
gp-319	112	7	resulting	result	VERB
gp-319	112	8	estimates	estimate	NOUN
gp-319	112	9	remain	remain	VERB
gp-319	112	10	valid	valid	ADJ
gp-319	112	11	,	,	PUNCT
gp-319	112	12	reliable	reliable	ADJ
gp-319	112	13	and	and	CCONJ
gp-319	112	14	robust	robust	ADJ
gp-319	112	15	,	,	PUNCT
gp-319	112	16	despite	despite	SCONJ
gp-319	112	17	the	the	DET
gp-319	112	18	violation	violation	NOUN
gp-319	112	19	of	of	ADP
gp-319	112	20	classical	classical	ADJ
gp-319	112	21	assumptions	assumption	NOUN
gp-319	112	22	in	in	ADP
gp-319	112	23	panel	panel	NOUN
gp-319	112	24	data	datum	NOUN
gp-319	112	25	.	.	PUNCT
gp-319	113	1	table	table	NOUN
gp-319	113	2	5	5	NUM
gp-319	113	3	.	.	PUNCT
gp-319	113	4	pcse	pcse	PROPN
gp-319	113	5	model	model	PROPN
gp-319	113	6	variable	variable	NOUN
gp-319	113	7	pooled	pooled	AUX
gp-319	113	8	fixed	fix	VERB
gp-319	113	9	random	random	ADJ
gp-319	113	10	gee	gee	NOUN
gp-319	113	11	gls_lag	gls_lag	PROPN
gp-319	113	12	pcse	pcse	PROPN
gp-319	113	13	rasiocg	rasiocg	PROPN
gp-319	113	14	-0.49439196	-0.49439196	PROPN
gp-319	113	15	-0.4301534	-0.4301534	PROPN
gp-319	114	1	-0.20778966	-0.20778966	PROPN
gp-319	114	2	-0.20851653	-0.20851653	PROPN
gp-319	114	3	-0.27482601	-0.27482601	PROPN
gp-319	114	4	-0.49439196	-0.49439196	PROPN
gp-319	115	1	*	*	PUNCT
gp-319	115	2	*	*	PUNCT
gp-319	115	3	rasiogendev	rasiogendev	PROPN
gp-319	115	4	-0.12905239	-0.12905239	VERB
gp-319	115	5	0.1749578	0.1749578	NUM
gp-319	115	6	-0.01952625	-0.01952625	PROPN
gp-319	115	7	-0.01983419	-0.01983419	PROPN
gp-319	115	8	-0.01985422	-0.01985422	PROPN
gp-319	115	9	-0.12905239	-0.12905239	PROPN
gp-319	115	10	rasiofsize	rasiofsize	VERB
gp-319	115	11	0.03795046	0.03795046	NUM
gp-319	115	12	*	*	PUNCT
gp-319	115	13	*	*	PUNCT
gp-319	115	14	*	*	PUNCT
gp-319	115	15	-0.1740267	-0.1740267	NOUN
gp-319	115	16	0.04643328	0.04643328	NUM
gp-319	115	17	*	*	PUNCT
gp-319	116	1	*	*	PUNCT
gp-319	116	2	*	*	PUNCT
gp-319	117	1	0.00272154	0.00272154	NUM
gp-319	117	2	0.03795046	0.03795046	NUM
gp-319	117	3	*	*	PUNCT
gp-319	117	4	*	*	PUNCT
gp-319	117	5	*	*	PUNCT
gp-319	117	6	0.03795046	0.03795046	NUM
gp-319	117	7	*	*	PUNCT
gp-319	117	8	*	*	PUNCT
gp-319	117	9	*	*	PUNCT
gp-319	117	10	rasioprof	rasioprof	NOUN
gp-319	117	11	0.22844817	0.22844817	NUM
gp-319	117	12	0.5346437	0.5346437	NUM
gp-319	117	13	*	*	NOUN
gp-319	117	14	0.40959426	0.40959426	NUM
gp-319	117	15	*	*	SYM
gp-319	117	16	0.40959013	0.40959013	NUM
gp-319	117	17	*	*	PUNCT
gp-319	117	18	0.17225092	0.17225092	NUM
gp-319	117	19	0.22844817	0.22844817	NUM
gp-319	117	20	rasiolever	rasiolever	NOUN
gp-319	117	21	0.00677756	0.00677756	NUM
gp-319	117	22	0.08528884	0.08528884	NUM
gp-319	117	23	0.00446581	0.00446581	NUM
gp-319	117	24	0.00446797	0.00446797	NUM
gp-319	117	25	-0.00458034	-0.00458034	NOUN
gp-319	117	26	0.00677756	0.00677756	NUM
gp-319	117	27	*	*	PUNCT
gp-319	117	28	*	*	PUNCT
gp-319	117	29	rasiogrowth	rasiogrowth	NOUN
gp-319	117	30	-0.12120495	-0.12120495	NOUN
gp-319	117	31	0.20731754	0.20731754	NUM
gp-319	117	32	0.05416822	0.05416822	NUM
gp-319	117	33	0.05416028	0.05416028	NUM
gp-319	117	34	0.05380034	0.05380034	NUM
gp-319	117	35	-0.12120495	-0.12120495	NOUN
gp-319	117	36	rasiocost	rasiocost	VERB
gp-319	117	37	0.06415466	0.06415466	NUM
gp-319	117	38	-0.02639971	-0.02639971	NOUN
gp-319	117	39	0.0200552	0.0200552	NUM
gp-319	117	40	0.0210875	0.0210875	NUM
gp-319	117	41	-0.00320554	-0.00320554	NOUN
gp-319	117	42	0.06415466	0.06415466	NUM
gp-319	117	43	*	*	SYM
gp-319	117	44	dwdsdgs8	dwdsdgs8	NOUN
gp-319	117	45	(	(	PUNCT
gp-319	117	46	l1	l1	PROPN
gp-319	117	47	)	)	PUNCT
gp-319	118	1	0.64593239	0.64593239	NUM
gp-319	118	2	*	*	PUNCT
gp-319	118	3	*	*	PUNCT
gp-319	118	4	*	*	PUNCT
gp-319	118	5	_	_	PUNCT
gp-319	118	6	cons	con	NOUN
gp-319	118	7	0.07349114	0.07349114	NUM
gp-319	118	8	-4.8364708	-4.8364708	ADJ
gp-319	118	9	-0.46557147	-0.46557147	PROPN
gp-319	118	10	-0.46413642	-0.46413642	PUNCT
gp-319	119	1	0.49222077	0.49222077	NUM
gp-319	120	1	0.07349114	0.07349114	NUM
gp-319	120	2	n	n	NOUN
gp-319	120	3	140	140	NUM
gp-319	120	4	140	140	NUM
gp-319	120	5	140	140	NUM
gp-319	120	6	140	140	NUM
gp-319	120	7	112	112	NUM
gp-319	120	8	140	140	NUM
gp-319	120	9	r2	r2	NOUN
gp-319	120	10	0.30599457	0.30599457	NUM
gp-319	121	1	0.15596912	0.15596912	NUM
gp-319	121	2	0.27852448	0.27852448	NUM
gp-319	121	3	0.30599457	0.30599457	NUM
gp-319	121	4	r2_a	r2_a	NOUN
gp-319	121	5	0.26919125	0.26919125	NUM
gp-319	121	6	-0.11733612	-0.11733612	NOUN
gp-319	121	7	0.26919125	0.26919125	NUM
gp-319	121	8	r2_o	r2_o	NOUN
gp-319	121	9	0.270749	0.270749	NUM
gp-319	121	10	0.270749	0.270749	NUM
gp-319	121	11	f	f	NOUN
gp-319	121	12	/	/	SYM
gp-319	121	13	chi2	chi2	PROPN
gp-319	121	14	8.31432	8.31432	NUM
gp-319	121	15	2.771865	2.771865	NUM
gp-319	121	16	30.086592	30.086592	NUM
gp-319	121	17	31.946275	31.946275	NUM
gp-319	121	18	236.86882	236.86882	NUM
gp-319	121	19	280.9971	280.9971	NUM
gp-319	121	20	p	p	X
gp-319	121	21	0.01011829	0.01011829	NUM
gp-319	121	22	0.100005	0.100005	NUM
gp-319	121	23	0.0009155	0.0009155	NUM
gp-319	121	24	0.0004156	0.0004156	NUM
gp-319	121	25	0.0000	0.0000	NUM
gp-319	121	26	0.0000	0.0000	NUM
gp-319	121	27	legend	legend	NOUN
gp-319	121	28	:	:	PUNCT
gp-319	121	29	*	*	PUNCT
gp-319	121	30	p<0.05	p<0.05	NOUN
gp-319	121	31	;	;	PUNCT
gp-319	121	32	*	*	PUNCT
gp-319	121	33	*	*	PUNCT
gp-319	121	34	p<0.01	p<0.01	PROPN
gp-319	121	35	;	;	PUNCT
gp-319	121	36	*	*	PUNCT
gp-319	121	37	*	*	PUNCT
gp-319	121	38	*	*	PUNCT
gp-319	121	39	p<0.001	p<0.001	ADJ
gp-319	121	40	table	table	NOUN
gp-319	121	41	5	5	NUM
gp-319	121	42	shows	show	VERB
gp-319	121	43	the	the	DET
gp-319	121	44	panel	panel	NOUN
gp-319	121	45	regression	regression	NOUN
gp-319	121	46	results	result	NOUN
gp-319	121	47	using	use	VERB
gp-319	121	48	the	the	DET
gp-319	121	49	panel	panel	NOUN
gp-319	121	50	-	-	PUNCT
gp-319	121	51	corrected	correct	VERB
gp-319	121	52	standard	standard	ADJ
gp-319	121	53	errors	error	NOUN
gp-319	121	54	(	(	PUNCT
gp-319	121	55	pcse	pcse	NOUN
gp-319	121	56	)	)	PUNCT
gp-319	121	57	method	method	NOUN
gp-319	121	58	applied	apply	VERB
gp-319	121	59	in	in	ADP
gp-319	121	60	response	response	NOUN
gp-319	121	61	to	to	ADP
gp-319	121	62	the	the	DET
gp-319	121	63	finding	finding	NOUN
gp-319	121	64	of	of	ADP
gp-319	121	65	autocorrelation	autocorrelation	NOUN
gp-319	121	66	and	and	CCONJ
gp-319	121	67	heteroscedasticity	heteroscedasticity	NOUN
gp-319	121	68	in	in	ADP
gp-319	121	69	the	the	DET
gp-319	121	70	previous	previous	ADJ
gp-319	121	71	model	model	NOUN
gp-319	121	72	.	.	PUNCT
gp-319	122	1	this	this	DET
gp-319	122	2	pcse	pcse	PROPN
gp-319	122	3	method	method	NOUN
gp-319	122	4	serves	serve	VERB
gp-319	122	5	to	to	PART
gp-319	122	6	correct	correct	VERB
gp-319	122	7	the	the	DET
gp-319	122	8	standard	standard	ADJ
gp-319	122	9	errors	error	NOUN
gp-319	122	10	of	of	ADP
gp-319	122	11	the	the	DET
gp-319	122	12	regression	regression	NOUN
gp-319	122	13	coefficients	coefficient	NOUN
gp-319	122	14	so	so	SCONJ
gp-319	122	15	that	that	SCONJ
gp-319	122	16	they	they	PRON
gp-319	122	17	remain	remain	VERB
gp-319	122	18	valid	valid	ADJ
gp-319	122	19	despite	despite	SCONJ
gp-319	122	20	the	the	DET
gp-319	122	21	violation	violation	NOUN
gp-319	122	22	of	of	ADP
gp-319	122	23	these	these	DET
gp-319	122	24	two	two	NUM
gp-319	122	25	classical	classical	ADJ
gp-319	122	26	assumptions	assumption	NOUN
gp-319	122	27	.	.	PUNCT
gp-319	123	1	with	with	ADP
gp-319	123	2	this	this	DET
gp-319	123	3	approach	approach	NOUN
gp-319	123	4	,	,	PUNCT
gp-319	123	5	the	the	DET
gp-319	123	6	selected	select	VERB
gp-319	123	7	model	model	NOUN
gp-319	123	8	still	still	ADV
gp-319	123	9	uses	use	VERB
gp-319	123	10	the	the	DET
gp-319	123	11	random	random	ADJ
gp-319	123	12	effect	effect	NOUN
gp-319	123	13	structure	structure	NOUN
gp-319	123	14	,	,	PUNCT
gp-319	123	15	but	but	CCONJ
gp-319	123	16	the	the	DET
gp-319	123	17	estimation	estimation	NOUN
gp-319	123	18	results	result	NOUN
gp-319	123	19	become	become	VERB
gp-319	123	20	more	more	ADV
gp-319	123	21	robust	robust	ADJ
gp-319	123	22	and	and	CCONJ
gp-319	123	23	reliable	reliable	ADJ
gp-319	123	24	,	,	PUNCT
gp-319	123	25	so	so	SCONJ
gp-319	123	26	that	that	SCONJ
gp-319	123	27	the	the	DET
gp-319	123	28	significance	significance	NOUN
gp-319	123	29	test	test	NOUN
gp-319	123	30	of	of	ADP
gp-319	123	31	the	the	DET
gp-319	123	32	independent	independent	ADJ
gp-319	123	33	variable	variable	NOUN
gp-319	123	34	can	can	AUX
gp-319	123	35	be	be	AUX
gp-319	123	36	interpreted	interpret	VERB
gp-319	123	37	more	more	ADV
gp-319	123	38	accurately	accurately	ADV
gp-319	123	39	.	.	PUNCT
gp-319	124	1	the	the	DET
gp-319	124	2	use	use	NOUN
gp-319	124	3	of	of	ADP
gp-319	124	4	pcse	pcse	NOUN
gp-319	124	5	ensures	ensure	VERB
gp-319	124	6	that	that	SCONJ
gp-319	124	7	the	the	DET
gp-319	124	8	conclusions	conclusion	NOUN
gp-319	124	9	drawn	draw	VERB
gp-319	124	10	from	from	ADP
gp-319	124	11	the	the	DET
gp-319	124	12	regression	regression	NOUN
gp-319	124	13	model	model	NOUN
gp-319	124	14	are	be	AUX
gp-319	124	15	not	not	PART
gp-319	124	16	distorted	distort	VERB
gp-319	124	17	by	by	ADP
gp-319	124	18	inconsistencies	inconsistency	NOUN
gp-319	124	19	in	in	ADP
gp-319	124	20	error	error	NOUN
gp-319	124	21	variance	variance	NOUN
gp-319	124	22	or	or	CCONJ
gp-319	124	23	serial	serial	ADJ
gp-319	124	24	correlation	correlation	NOUN
gp-319	124	25	between	between	ADP
gp-319	124	26	periods	period	NOUN
gp-319	124	27	.	.	PUNCT
gp-319	125	1	classical	classical	ADJ
gp-319	125	2	assumption	assumption	NOUN
gp-319	125	3	test	test	NOUN
gp-319	125	4	classical	classical	ADJ
gp-319	125	5	assumption	assumption	NOUN
gp-319	125	6	testing	testing	NOUN
gp-319	125	7	is	be	AUX
gp-319	125	8	carried	carry	VERB
gp-319	125	9	out	out	ADP
gp-319	125	10	to	to	PART
gp-319	125	11	ensure	ensure	VERB
gp-319	125	12	the	the	DET
gp-319	125	13	validity	validity	NOUN
gp-319	125	14	of	of	ADP
gp-319	125	15	the	the	DET
gp-319	125	16	panel	panel	NOUN
gp-319	125	17	regression	regression	NOUN
gp-319	125	18	model	model	NOUN
gp-319	125	19	used	use	VERB
gp-319	125	20	in	in	ADP
gp-319	125	21	analyzing	analyze	VERB
gp-319	125	22	the	the	DET
gp-319	125	23	effect	effect	NOUN
gp-319	125	24	of	of	ADP
gp-319	125	25	seven	seven	NUM
gp-319	125	26	independent	independent	ADJ
gp-319	125	27	variables	variable	NOUN
gp-319	125	28	,	,	PUNCT
gp-319	125	29	namely	namely	ADV
gp-319	125	30	,	,	PUNCT
gp-319	125	31	corporate	corporate	ADJ
gp-319	125	32	governance	governance	NOUN
gp-319	125	33	,	,	PUNCT
gp-319	125	34	unveiling	unveil	VERB
gp-319	125	35	the	the	DET
gp-319	125	36	drivers	driver	NOUN
gp-319	125	37	of	of	ADP
gp-319	125	38	sdgs	sdgs	ADJ
gp-319	125	39	8	8	NUM
gp-319	125	40	disclosure	disclosure	NOUN
gp-319	125	41	:	:	PUNCT
gp-319	125	42	evidence	evidence	NOUN
gp-319	125	43	from	from	ADP
gp-319	125	44	governance	governance	NOUN
gp-319	125	45	,	,	PUNCT
gp-319	125	46	firm	firm	ADJ
gp-319	125	47	characteristics	characteristic	NOUN
gp-319	125	48	,	,	PUNCT
gp-319	125	49	and	and	CCONJ
gp-319	125	50	strategic	strategic	ADJ
gp-319	125	51	factors	factor	NOUN
gp-319	125	52	in	in	ADP
gp-319	125	53	indonesian	indonesian	ADJ
gp-319	125	54	listed	list	VERB
gp-319	125	55	firms	firm	NOUN
gp-319	125	56	1797	1797	NUM
gp-319	125	57	gender	gender	NOUN
gp-319	125	58	diversity	diversity	NOUN
gp-319	125	59	,	,	PUNCT
gp-319	125	60	firm	firm	ADJ
gp-319	125	61	size	size	NOUN
gp-319	125	62	,	,	PUNCT
gp-319	125	63	profitability	profitability	NOUN
gp-319	125	64	,	,	PUNCT
gp-319	125	65	leverage	leverage	NOUN
gp-319	125	66	,	,	PUNCT
gp-319	125	67	asset	asset	NOUN
gp-319	125	68	growth	growth	NOUN
gp-319	125	69	,	,	PUNCT
gp-319	125	70	and	and	CCONJ
gp-319	125	71	cost	cost	NOUN
gp-319	125	72	leadership	leadership	NOUN
gp-319	125	73	strategy	strategy	NOUN
gp-319	125	74	on	on	ADP
gp-319	125	75	the	the	DET
gp-319	125	76	disclosure	disclosure	NOUN
gp-319	125	77	of	of	ADP
gp-319	125	78	sdg	sdg	NOUN
gp-319	125	79	8	8	NUM
gp-319	125	80	.	.	PUNCT
gp-319	126	1	in	in	ADP
gp-319	126	2	this	this	DET
gp-319	126	3	study	study	NOUN
gp-319	126	4	,	,	PUNCT
gp-319	126	5	four	four	NUM
gp-319	126	6	types	type	NOUN
gp-319	126	7	of	of	ADP
gp-319	126	8	classical	classical	ADJ
gp-319	126	9	assumption	assumption	NOUN
gp-319	126	10	tests	test	NOUN
gp-319	126	11	were	be	AUX
gp-319	126	12	carried	carry	VERB
gp-319	126	13	out	out	ADP
gp-319	126	14	,	,	PUNCT
gp-319	126	15	namely	namely	ADV
gp-319	126	16	:	:	PUNCT
gp-319	126	17	table	table	NOUN
gp-319	126	18	6	6	NUM
gp-319	126	19	normality	normality	NOUN
gp-319	126	20	test	test	NOUN
gp-319	126	21	shapiro	shapiro	NOUN
gp-319	126	22	-	-	PUNCT
gp-319	126	23	wilk	wilk	NOUN
gp-319	126	24	w	w	PROPN
gp-319	126	25	test	test	NOUN
gp-319	126	26	for	for	ADP
gp-319	126	27	normal	normal	ADJ
gp-319	126	28	data	datum	NOUN
gp-319	126	29	variable	variable	NOUN
gp-319	126	30	obs	obs	PROPN
gp-319	126	31	w	w	PROPN
gp-319	126	32	v	v	PROPN
gp-319	126	33	z	z	PROPN
gp-319	126	34	prob	prob	NOUN
gp-319	126	35	>	>	X
gp-319	126	36	z	z	PROPN
gp-319	126	37	res	re	VERB
gp-319	126	38	140	140	NUM
gp-319	126	39	0.98564	0.98564	NUM
gp-319	126	40	1.575	1.575	NUM
gp-319	126	41	1.026	1.026	NUM
gp-319	126	42	0.15243	0.15243	NUM
gp-319	126	43	table	table	NOUN
gp-319	126	44	6	6	NUM
gp-319	126	45	shows	show	VERB
gp-319	126	46	the	the	DET
gp-319	126	47	test	test	NOUN
gp-319	126	48	results	result	NOUN
gp-319	126	49	obtained	obtain	VERB
gp-319	126	50	by	by	ADP
gp-319	126	51	the	the	DET
gp-319	126	52	w	w	PROPN
gp-319	126	53	statistical	statistical	ADJ
gp-319	126	54	value	value	NOUN
gp-319	126	55	of	of	ADP
gp-319	126	56	0.98564	0.98564	NUM
gp-319	126	57	with	with	ADP
gp-319	126	58	a	a	DET
gp-319	126	59	pvalue	pvalue	NOUN
gp-319	126	60	of	of	ADP
gp-319	126	61	0.1575	0.1575	NUM
gp-319	126	62	(	(	PUNCT
gp-319	126	63	p	p	X
gp-319	126	64	>	>	X
gp-319	126	65	0.05	0.05	NUM
gp-319	126	66	)	)	PUNCT
gp-319	126	67	.	.	PUNCT
gp-319	127	1	because	because	SCONJ
gp-319	127	2	the	the	DET
gp-319	127	3	p	p	NOUN
gp-319	127	4	-	-	PUNCT
gp-319	127	5	value	value	NOUN
gp-319	127	6	is	be	AUX
gp-319	127	7	greater	great	ADJ
gp-319	127	8	than	than	ADP
gp-319	127	9	the	the	DET
gp-319	127	10	5	5	NUM
gp-319	127	11	%	%	NOUN
gp-319	127	12	significance	significance	NOUN
gp-319	127	13	level	level	NOUN
gp-319	127	14	(	(	PUNCT
gp-319	127	15	α	α	NOUN
gp-319	127	16	=	=	NOUN
gp-319	127	17	0.05	0.05	NUM
gp-319	127	18	)	)	PUNCT
gp-319	127	19	,	,	PUNCT
gp-319	127	20	the	the	DET
gp-319	127	21	test	test	NOUN
gp-319	127	22	decision	decision	NOUN
gp-319	127	23	is	be	AUX
gp-319	127	24	not	not	PART
gp-319	127	25	to	to	PART
gp-319	127	26	reject	reject	VERB
gp-319	127	27	h₀	h₀	PROPN
gp-319	127	28	,	,	PUNCT
gp-319	127	29	which	which	PRON
gp-319	127	30	means	mean	VERB
gp-319	127	31	that	that	SCONJ
gp-319	127	32	the	the	DET
gp-319	127	33	regression	regression	NOUN
gp-319	127	34	model	model	NOUN
gp-319	127	35	residuals	residual	NOUN
gp-319	127	36	are	be	AUX
gp-319	127	37	normally	normally	ADV
gp-319	127	38	distributed	distribute	VERB
gp-319	127	39	.	.	PUNCT
gp-319	128	1	these	these	DET
gp-319	128	2	results	result	NOUN
gp-319	128	3	indicate	indicate	VERB
gp-319	128	4	that	that	SCONJ
gp-319	128	5	the	the	DET
gp-319	128	6	residual	residual	ADJ
gp-319	128	7	normality	normality	NOUN
gp-319	128	8	assumption	assumption	NOUN
gp-319	128	9	in	in	ADP
gp-319	128	10	the	the	DET
gp-319	128	11	panel	panel	NOUN
gp-319	128	12	data	datum	NOUN
gp-319	128	13	regression	regression	NOUN
gp-319	128	14	model	model	NOUN
gp-319	128	15	is	be	AUX
gp-319	128	16	met	meet	VERB
gp-319	128	17	.	.	PUNCT
gp-319	129	1	satisfied	satisfied	ADJ
gp-319	129	2	residual	residual	ADJ
gp-319	129	3	normality	normality	NOUN
gp-319	129	4	indicates	indicate	VERB
gp-319	129	5	that	that	SCONJ
gp-319	129	6	the	the	DET
gp-319	129	7	error	error	NOUN
gp-319	129	8	distribution	distribution	NOUN
gp-319	129	9	follows	follow	VERB
gp-319	129	10	a	a	DET
gp-319	129	11	normal	normal	ADJ
gp-319	129	12	distribution	distribution	NOUN
gp-319	129	13	,	,	PUNCT
gp-319	129	14	so	so	SCONJ
gp-319	129	15	that	that	SCONJ
gp-319	129	16	the	the	DET
gp-319	129	17	statistical	statistical	ADJ
gp-319	129	18	test	test	NOUN
gp-319	129	19	of	of	ADP
gp-319	129	20	the	the	DET
gp-319	129	21	model	model	NOUN
gp-319	129	22	parameters	parameter	NOUN
gp-319	129	23	can	can	AUX
gp-319	129	24	be	be	AUX
gp-319	129	25	interpreted	interpret	VERB
gp-319	129	26	validly	validly	ADV
gp-319	129	27	.	.	PUNCT
gp-319	130	1	table	table	NOUN
gp-319	130	2	7	7	NUM
gp-319	130	3	.	.	PUNCT
gp-319	130	4	multicollinearity	multicollinearity	NOUN
gp-319	130	5	test	test	NOUN
gp-319	130	6	vif	vif	PROPN
gp-319	130	7	,	,	PUNCT
gp-319	130	8	uncentered	uncentered	ADJ
gp-319	130	9	variable	variable	ADJ
gp-319	130	10	vif	vif	NOUN
gp-319	130	11	1	1	NUM
gp-319	130	12	/	/	SYM
gp-319	130	13	vif	vif	NOUN
gp-319	130	14	cls	cls	NOUN
gp-319	130	15	4.49	4.49	NUM
gp-319	130	16	0.222871	0.222871	NUM
gp-319	130	17	gd	gd	NOUN
gp-319	130	18	4.02	4.02	NUM
gp-319	130	19	0.248520	0.248520	NUM
gp-319	130	20	profit	profit	NOUN
gp-319	130	21	2.36	2.36	NUM
gp-319	130	22	0.424229	0.424229	NUM
gp-319	130	23	lev	lev	NOUN
gp-319	130	24	1.38	1.38	NUM
gp-319	130	25	0.727007	0.727007	NUM
gp-319	130	26	fsize_c	fsize_c	X
gp-319	130	27	1.36	1.36	NUM
gp-319	130	28	0.732783	0.732783	NUM
gp-319	130	29	agw	agw	NOUN
gp-319	130	30	1.15	1.15	NUM
gp-319	130	31	0.870413	0.870413	NUM
gp-319	130	32	cg_c	cg_c	NUM
gp-319	130	33	1.06	1.06	NUM
gp-319	130	34	0.942436	0.942436	NUM
gp-319	130	35	mean	mean	NOUN
gp-319	130	36	vif	vif	NOUN
gp-319	130	37	2.26	2.26	NUM
gp-319	130	38	multicollinearity	multicollinearity	NOUN
gp-319	130	39	test	test	NOUN
gp-319	130	40	is	be	AUX
gp-319	130	41	conducted	conduct	VERB
gp-319	130	42	using	use	VERB
gp-319	130	43	variance	variance	NOUN
gp-319	130	44	inflation	inflation	NOUN
gp-319	130	45	factor	factor	NOUN
gp-319	130	46	(	(	PUNCT
gp-319	130	47	vif	vif	PROPN
gp-319	130	48	)	)	PUNCT
gp-319	130	49	.	.	PUNCT
gp-319	131	1	the	the	DET
gp-319	131	2	test	test	NOUN
gp-319	131	3	results	result	NOUN
gp-319	131	4	show	show	VERB
gp-319	131	5	that	that	SCONJ
gp-319	131	6	all	all	DET
gp-319	131	7	independent	independent	ADJ
gp-319	131	8	variables	variable	NOUN
gp-319	131	9	have	have	VERB
gp-319	131	10	vif	vif	NOUN
gp-319	131	11	values	value	NOUN
gp-319	131	12	below	below	ADP
gp-319	131	13	5	5	NUM
gp-319	131	14	,	,	PUNCT
gp-319	131	15	with	with	ADP
gp-319	131	16	the	the	DET
gp-319	131	17	highest	high	ADJ
gp-319	131	18	value	value	NOUN
gp-319	131	19	of	of	ADP
gp-319	131	20	4.49	4.49	NUM
gp-319	131	21	and	and	CCONJ
gp-319	131	22	an	an	DET
gp-319	131	23	average	average	ADJ
gp-319	131	24	vif	vif	NOUN
gp-319	131	25	of	of	ADP
gp-319	131	26	2.26	2.26	NUM
gp-319	131	27	.	.	PUNCT
gp-319	132	1	since	since	SCONJ
gp-319	132	2	no	no	DET
gp-319	132	3	variable	variable	NOUN
gp-319	132	4	has	have	VERB
gp-319	132	5	a	a	DET
gp-319	132	6	vif	vif	NOUN
gp-319	132	7	value	value	NOUN
gp-319	132	8	above	above	ADP
gp-319	132	9	the	the	DET
gp-319	132	10	threshold	threshold	NOUN
gp-319	132	11	of	of	ADP
gp-319	132	12	10	10	NUM
gp-319	132	13	,	,	PUNCT
gp-319	132	14	it	it	PRON
gp-319	132	15	can	can	AUX
gp-319	132	16	be	be	AUX
gp-319	132	17	concluded	conclude	VERB
gp-319	132	18	that	that	SCONJ
gp-319	132	19	there	there	PRON
gp-319	132	20	is	be	VERB
gp-319	132	21	no	no	DET
gp-319	132	22	multicollinearity	multicollinearity	NOUN
gp-319	132	23	in	in	ADP
gp-319	132	24	the	the	DET
gp-319	132	25	model	model	NOUN
gp-319	132	26	.	.	PUNCT
gp-319	133	1	thus	thus	ADV
gp-319	133	2	,	,	PUNCT
gp-319	133	3	the	the	DET
gp-319	133	4	relationship	relationship	NOUN
gp-319	133	5	between	between	ADP
gp-319	133	6	the	the	DET
gp-319	133	7	independent	independent	ADJ
gp-319	133	8	variables	variable	NOUN
gp-319	133	9	in	in	ADP
gp-319	133	10	this	this	DET
gp-319	133	11	regression	regression	NOUN
gp-319	133	12	model	model	NOUN
gp-319	133	13	does	do	AUX
gp-319	133	14	not	not	PART
gp-319	133	15	show	show	VERB
gp-319	133	16	an	an	DET
gp-319	133	17	adverse	adverse	ADJ
gp-319	133	18	linear	linear	NOUN
gp-319	133	19	correlation	correlation	NOUN
gp-319	133	20	,	,	PUNCT
gp-319	133	21	so	so	CCONJ
gp-319	133	22	the	the	DET
gp-319	133	23	coefficient	coefficient	NOUN
gp-319	133	24	estimates	estimate	NOUN
gp-319	133	25	can	can	AUX
gp-319	133	26	be	be	AUX
gp-319	133	27	said	say	VERB
gp-319	133	28	to	to	PART
gp-319	133	29	be	be	AUX
gp-319	133	30	stable	stable	ADJ
gp-319	133	31	and	and	CCONJ
gp-319	133	32	can	can	AUX
gp-319	133	33	be	be	AUX
gp-319	133	34	interpreted	interpret	VERB
gp-319	133	35	properly	properly	ADV
gp-319	133	36	.	.	PUNCT
gp-319	134	1	table	table	NOUN
gp-319	134	2	8	8	NUM
gp-319	134	3	.	.	PUNCT
gp-319	135	1	heteroscedasticity	heteroscedasticity	NOUN
gp-319	135	2	test	test	NOUN
gp-319	135	3	coefficient	coefficient	NOUN
gp-319	135	4	:	:	PUNCT
gp-319	135	5	generalizedleast	generalizedleast	ADJ
gp-319	135	6	squares	square	NOUN
gp-319	135	7	panels	panel	NOUN
gp-319	135	8	:	:	PUNCT
gp-319	135	9	homoskedastic	homoskedastic	ADJ
gp-319	135	10	correlations	correlation	NOUN
gp-319	135	11	:	:	PUNCT
gp-319	135	12	no	no	DET
gp-319	135	13	autocorrelations	autocorrelation	NOUN
gp-319	135	14	estimated	estimate	VERB
gp-319	135	15	covariences	covarience	NOUN
gp-319	135	16	=	=	NOUN
gp-319	135	17	1	1	NUM
gp-319	135	18	number	number	NOUN
gp-319	135	19	of	of	ADP
gp-319	135	20	obs	obs	PROPN
gp-319	135	21	=	=	SYM
gp-319	135	22	140	140	NUM
gp-319	135	23	estimated	estimate	VERB
gp-319	135	24	autocorrelations	autocorrelation	NOUN
gp-319	135	25	=	=	SYM
gp-319	135	26	0	0	NUM
gp-319	135	27	number	number	NOUN
gp-319	135	28	of	of	ADP
gp-319	135	29	groups	group	NOUN
gp-319	135	30	=	=	SYM
gp-319	135	31	28	28	NUM
gp-319	135	32	estimated	estimate	VERB
gp-319	135	33	coefficients	coefficient	NOUN
gp-319	135	34	=	=	SYM
gp-319	135	35	8	8	NUM
gp-319	135	36	time	time	NOUN
gp-319	135	37	periods	period	NOUN
gp-319	135	38	=	=	SYM
gp-319	135	39	5	5	NUM
gp-319	135	40	wald	wald	X
gp-319	135	41	chi2(7	chi2(7	PROPN
gp-319	135	42	)	)	PUNCT
gp-319	135	43	=	=	SYM
gp-319	136	1	62.08	62.08	NUM
gp-319	136	2	american	american	ADJ
gp-319	136	3	journal	journal	NOUN
gp-319	136	4	of	of	ADP
gp-319	136	5	economic	economic	ADJ
gp-319	136	6	and	and	CCONJ
gp-319	136	7	management	management	NOUN
gp-319	136	8	business	business	NOUN
gp-319	136	9	vol	vol	NOUN
gp-319	136	10	.	.	PROPN
gp-319	136	11	4	4	NUM
gp-319	136	12	no	no	NOUN
gp-319	136	13	.	.	PUNCT
gp-319	137	1	10	10	NUM
gp-319	137	2	october	october	PROPN
gp-319	137	3	2025	2025	NUM
gp-319	137	4	1798	1798	NUM
gp-319	137	5	log	log	NOUN
gp-319	137	6	likelihood	likelihood	NOUN
gp-319	137	7	=	=	SYM
gp-319	137	8	81.23169	81.23169	NUM
gp-319	137	9	prob	prob	NOUN
gp-319	137	10	>	>	X
gp-319	137	11	chi2	chi2	PROPN
gp-319	138	1	=	=	SYM
gp-319	139	1	0.0000	0.0000	NUM
gp-319	139	2	dwd_sdgs8	dwd_sdgs8	NOUN
gp-319	139	3	coefficient	coefficient	NOUN
gp-319	139	4	std	std	NOUN
gp-319	139	5	.	.	PUNCT
gp-319	140	1	err	err	NOUN
gp-319	140	2	z	z	NOUN
gp-319	140	3	p>|z|	p>|z|	VERB
gp-319	140	4	[	[	X
gp-319	140	5	95	95	NUM
gp-319	140	6	%	%	NOUN
gp-319	140	7	conf	conf	NOUN
gp-319	140	8	.	.	PUNCT
gp-319	141	1	interval	interval	NOUN
gp-319	141	2	]	]	PUNCT
gp-319	142	1	cg_c	cg_c	NOUN
gp-319	142	2	-0.4964474	-0.4964474	NOUN
gp-319	143	1	0.2549093	0.2549093	NUM
gp-319	143	2	-1.95	-1.95	NOUN
gp-319	143	3	0.051	0.051	NUM
gp-319	143	4	-0.9966065	-0.9966065	NOUN
gp-319	143	5	0.0031658	0.0031658	NUM
gp-319	143	6	gd	gd	NOUN
gp-319	143	7	-0.1315473	-0.1315473	VERB
gp-319	143	8	0.0847912	0.0847912	NUM
gp-319	143	9	-1.55	-1.55	NOUN
gp-319	143	10	0.121	0.121	NUM
gp-319	143	11	-0.2977439	-0.2977439	ADJ
gp-319	143	12	0.0346403	0.0346403	NUM
gp-319	143	13	fsize_c	fsize_c	X
gp-319	143	14	0.0377312	0.0377312	NUM
gp-319	143	15	0.0085311	0.0085311	NUM
gp-319	143	16	4.42	4.42	NUM
gp-319	143	17	0.000	0.000	NUM
gp-319	143	18	0.0210105	0.0210105	NUM
gp-319	143	19	0.0544519	0.0544519	NUM
gp-319	143	20	profit	profit	NOUN
gp-319	143	21	0.2319594	0.2319594	NUM
gp-319	143	22	0.1418448	0.1418448	NUM
gp-319	143	23	1.64	1.64	NUM
gp-319	143	24	0.102	0.102	NUM
gp-319	143	25	-0.0460577	-0.0460577	NOUN
gp-319	144	1	0.5099764	0.5099764	NUM
gp-319	144	2	lev	lev	NOUN
gp-319	144	3	0.068081	0.068081	NUM
gp-319	144	4	0.0651971	0.0651971	NUM
gp-319	144	5	1.31	1.31	NUM
gp-319	144	6	0.190	0.190	NUM
gp-319	144	7	-0.0593728	-0.0593728	NOUN
gp-319	144	8	0.196942	0.196942	NUM
gp-319	144	9	agw	agw	NOUN
gp-319	144	10	0.1214801	0.1214801	NUM
gp-319	144	11	0.0681374	0.0681374	NUM
gp-319	144	12	1.78	1.78	NUM
gp-319	144	13	0.075	0.075	NUM
gp-319	144	14	-0.0120667	-0.0120667	NOUN
gp-319	144	15	0.2550268	0.2550268	NUM
gp-319	144	16	cls	cls	NOUN
gp-319	144	17	0.0642795	0.0642795	NUM
gp-319	144	18	0.0314689	0.0314689	NUM
gp-319	144	19	2.04	2.04	NUM
gp-319	144	20	0.041	0.041	NUM
gp-319	144	21	0.0026016	0.0026016	NUM
gp-319	144	22	0.1259574	0.1259574	NUM
gp-319	144	23	_	_	PUNCT
gp-319	145	1	cons	con	NOUN
gp-319	145	2	0.7373514	0.7373514	NUM
gp-319	145	3	0.029058	0.029058	NUM
gp-319	145	4	25.38	25.38	NUM
gp-319	145	5	0.000	0.000	NUM
gp-319	146	1	0.6803988	0.6803988	NUM
gp-319	147	1	0.794304	0.794304	NUM
gp-319	147	2	tabel	tabel	NOUN
gp-319	147	3	9	9	NUM
gp-319	147	4	.	.	PUNCT
gp-319	148	1	uji	uji	PROPN
gp-319	148	2	autokorelasi	autokorelasi	PROPN
gp-319	148	3	linear	linear	PROPN
gp-319	148	4	regression	regression	PROPN
gp-319	148	5	,	,	PUNCT
gp-319	148	6	correlated	correlate	VERB
gp-319	148	7	panels	panel	NOUN
gp-319	148	8	corrected	correct	VERB
gp-319	148	9	standard	standard	ADJ
gp-319	148	10	errors	error	NOUN
gp-319	148	11	(	(	PUNCT
gp-319	148	12	pcses	pcse	NOUN
gp-319	148	13	)	)	PUNCT
gp-319	148	14	group	group	NOUN
gp-319	148	15	variable	variable	NOUN
gp-319	148	16	:	:	PUNCT
gp-319	148	17	no	no	DET
gp-319	148	18	number	number	NOUN
gp-319	148	19	of	of	ADP
gp-319	148	20	obs	obs	PROPN
gp-319	148	21	=	=	PROPN
gp-319	148	22	140	140	NUM
gp-319	148	23	time	time	NOUN
gp-319	148	24	variable	variable	NOUN
gp-319	148	25	:	:	PUNCT
gp-319	148	26	tahun	tahun	PROPN
gp-319	148	27	number	number	NOUN
gp-319	148	28	of	of	ADP
gp-319	148	29	groups	group	NOUN
gp-319	148	30	=	=	SYM
gp-319	148	31	28	28	NUM
gp-319	148	32	panels	panel	NOUN
gp-319	148	33	:	:	PUNCT
gp-319	148	34	homoskedastic	homoskedastic	ADJ
gp-319	148	35	obs	obs	PROPN
gp-319	148	36	per	per	ADP
gp-319	148	37	group	group	NOUN
gp-319	148	38	:	:	PUNCT
gp-319	148	39	autocoleration	autocoleration	NOUN
gp-319	148	40	:	:	PUNCT
gp-319	148	41	no	no	DET
gp-319	148	42	autocorrelations	autocorrelation	NOUN
gp-319	148	43	min	min	NOUN
gp-319	148	44	=	=	SYM
gp-319	148	45	5	5	NUM
gp-319	148	46	avg	avg	NOUN
gp-319	148	47	=	=	SYM
gp-319	148	48	5	5	NUM
gp-319	148	49	max=	max=	PROPN
gp-319	148	50	5	5	NUM
gp-319	148	51	estimated	estimate	VERB
gp-319	148	52	covariences	covarience	NOUN
gp-319	148	53	=	=	SYM
gp-319	148	54	406	406	NUM
gp-319	148	55	r	r	NOUN
gp-319	148	56	square	square	NOUN
gp-319	148	57	=	=	SYM
gp-319	148	58	0.3072	0.3072	NUM
gp-319	148	59	estimated	estimate	VERB
gp-319	148	60	autocorrelations	autocorrelation	NOUN
gp-319	148	61	=	=	SYM
gp-319	148	62	0	0	NUM
gp-319	148	63	wald	wald	PROPN
gp-319	148	64	chi2(7	chi2(7	PROPN
gp-319	148	65	)	)	PUNCT
gp-319	148	66	=	=	SYM
gp-319	149	1	282.85	282.85	NUM
gp-319	149	2	estimated	estimate	VERB
gp-319	149	3	coefficients	coefficient	NOUN
gp-319	149	4	=	=	SYM
gp-319	149	5	8	8	NUM
gp-319	149	6	prob	prob	NOUN
gp-319	149	7	>	>	X
gp-319	149	8	chi2	chi2	PROPN
gp-319	149	9	=	=	PROPN
gp-319	149	10	0.00005	0.00005	NUM
gp-319	149	11	panel	panel	NOUN
gp-319	149	12	-	-	PUNCT
gp-319	149	13	corrected	correct	VERB
gp-319	149	14	dwd_sdgs8	dwd_sdgs8	PROPN
gp-319	149	15	coefficient	coefficient	NOUN
gp-319	149	16	std	std	NOUN
gp-319	149	17	.	.	PUNCT
gp-319	150	1	err	err	NOUN
gp-319	150	2	z	z	NOUN
gp-319	150	3	p>|z|	p>|z|	VERB
gp-319	150	4	[	[	X
gp-319	150	5	95	95	NUM
gp-319	150	6	%	%	NOUN
gp-319	150	7	conf	conf	NOUN
gp-319	150	8	.	.	PUNCT
gp-319	151	1	interval	interval	NOUN
gp-319	151	2	]	]	PUNCT
gp-319	152	1	cg_c	cg_c	X
gp-319	152	2	-0.4964474	-0.4964474	NOUN
gp-319	153	1	0.1799518	0.1799518	NUM
gp-319	153	2	-2.76	-2.76	NUM
gp-319	153	3	0.006	0.006	NUM
gp-319	153	4	-0.8491465	-0.8491465	NOUN
gp-319	153	5	-0.1437482	-0.1437482	PUNCT
gp-319	154	1	gd	gd	ADP
gp-319	154	2	-0.1315473	-0.1315473	VERB
gp-319	154	3	0.0832305	0.0832305	NUM
gp-319	154	4	-1.58	-1.58	NOUN
gp-319	154	5	0.114	0.114	NUM
gp-319	154	6	-0.294676	-0.294676	VERB
gp-319	154	7	0.0315814	0.0315814	NUM
gp-319	154	8	fsize_c	fsize_c	NOUN
gp-319	154	9	0.0377312	0.0377312	NUM
gp-319	154	10	0.0061555	0.0061555	NUM
gp-319	154	11	6.13	6.13	NUM
gp-319	154	12	0.000	0.000	NUM
gp-319	154	13	0.0256667	0.0256667	NUM
gp-319	154	14	0.0497957	0.0497957	NUM
gp-319	154	15	profit	profit	NOUN
gp-319	154	16	0.2319594	0.2319594	NUM
gp-319	154	17	0.1476747	0.1476747	NUM
gp-319	154	18	1.57	1.57	NUM
gp-319	154	19	0.116	0.116	NUM
gp-319	154	20	-0.0574784	-0.0574784	NOUN
gp-319	154	21	0.5213973	0.5213973	NUM
gp-319	154	22	lev	lev	NOUN
gp-319	154	23	0.068081	0.068081	NUM
gp-319	154	24	0.0222513	0.0222513	NUM
gp-319	154	25	3.02	3.02	NUM
gp-319	154	26	0.002	0.002	NUM
gp-319	154	27	0.0249396	0.0249396	NUM
gp-319	154	28	0.1112207	0.1112207	NUM
gp-319	154	29	agw	agw	VERB
gp-319	154	30	0.1214801	0.1214801	NUM
gp-319	154	31	0.0567324	0.0567324	NUM
gp-319	154	32	1.58	1.58	NUM
gp-319	154	33	0.032	0.032	NUM
gp-319	154	34	0.0103961	0.0103961	NUM
gp-319	154	35	0.232568	0.232568	NUM
gp-319	154	36	cls	cls	NOUN
gp-319	154	37	0.0642795	0.0642795	NUM
gp-319	154	38	0.0268912	0.0268912	NUM
gp-319	154	39	2.39	2.39	NUM
gp-319	154	40	0.017	0.017	NUM
gp-319	154	41	0.0115733	0.0115733	NUM
gp-319	155	1	0.1169857	0.1169857	NUM
gp-319	155	2	_	_	PUNCT
gp-319	155	3	cons	con	NOUN
gp-319	155	4	0.7373514	0.7373514	NUM
gp-319	155	5	0.0243407	0.0243407	NUM
gp-319	155	6	30.29	30.29	NUM
gp-319	155	7	0.000	0.000	NUM
gp-319	155	8	0.6896446	0.6896446	NUM
gp-319	155	9	0.7850583	0.7850583	NUM
gp-319	155	10	after	after	ADP
gp-319	155	11	estimation	estimation	NOUN
gp-319	155	12	using	use	VERB
gp-319	155	13	the	the	DET
gp-319	155	14	panel	panel	NOUN
gp-319	155	15	-	-	PUNCT
gp-319	155	16	corrected	correct	VERB
gp-319	155	17	standard	standard	ADJ
gp-319	155	18	errors	error	NOUN
gp-319	155	19	(	(	PUNCT
gp-319	155	20	pcse	pcse	NOUN
gp-319	155	21	)	)	PUNCT
gp-319	155	22	approach	approach	NOUN
gp-319	155	23	to	to	PART
gp-319	155	24	overcome	overcome	VERB
gp-319	155	25	potential	potential	ADJ
gp-319	155	26	heteroscedasticity	heteroscedasticity	NOUN
gp-319	155	27	and	and	CCONJ
gp-319	155	28	correlation	correlation	NOUN
gp-319	155	29	between	between	ADP
gp-319	155	30	units	unit	NOUN
gp-319	155	31	,	,	PUNCT
gp-319	155	32	the	the	DET
gp-319	155	33	results	result	NOUN
gp-319	155	34	show	show	VERB
gp-319	155	35	that	that	SCONJ
gp-319	155	36	the	the	DET
gp-319	155	37	model	model	NOUN
gp-319	155	38	has	have	AUX
gp-319	155	39	met	meet	VERB
gp-319	155	40	the	the	DET
gp-319	155	41	assumption	assumption	NOUN
gp-319	155	42	of	of	ADP
gp-319	155	43	free	free	ADJ
gp-319	155	44	autocorrelation	autocorrelation	NOUN
gp-319	155	45	.	.	PUNCT
gp-319	156	1	this	this	PRON
gp-319	156	2	is	be	AUX
gp-319	156	3	indicated	indicate	VERB
gp-319	156	4	by	by	ADP
gp-319	156	5	the	the	DET
gp-319	156	6	value	value	NOUN
gp-319	156	7	of	of	ADP
gp-319	156	8	estimated	estimate	VERB
gp-319	156	9	autocorrelations	autocorrelation	NOUN
gp-319	156	10	=	=	SYM
gp-319	156	11	0	0	NUM
gp-319	156	12	,	,	PUNCT
gp-319	156	13	which	which	PRON
gp-319	156	14	indicates	indicate	VERB
gp-319	156	15	that	that	SCONJ
gp-319	156	16	there	there	PRON
gp-319	156	17	is	be	VERB
gp-319	156	18	no	no	DET
gp-319	156	19	systematic	systematic	ADJ
gp-319	156	20	relationship	relationship	NOUN
gp-319	156	21	in	in	ADP
gp-319	156	22	the	the	DET
gp-319	156	23	residuals	residual	NOUN
gp-319	156	24	between	between	ADP
gp-319	156	25	time	time	NOUN
gp-319	156	26	periods	period	NOUN
gp-319	156	27	.	.	PUNCT
gp-319	157	1	in	in	ADP
gp-319	157	2	this	this	DET
gp-319	157	3	study	study	NOUN
gp-319	157	4	,	,	PUNCT
gp-319	157	5	the	the	DET
gp-319	157	6	generalized	generalized	ADJ
gp-319	157	7	least	least	ADJ
gp-319	157	8	squares	square	NOUN
gp-319	157	9	(	(	PUNCT
gp-319	157	10	gls	gls	NOUN
gp-319	157	11	)	)	PUNCT
gp-319	157	12	approach	approach	NOUN
gp-319	157	13	with	with	ADP
gp-319	157	14	panel	panel	NOUN
gp-319	157	15	-	-	PUNCT
gp-319	157	16	corrected	correct	VERB
gp-319	157	17	standard	standard	ADJ
gp-319	157	18	errors	error	NOUN
gp-319	157	19	(	(	PUNCT
gp-319	157	20	pcse	pcse	NOUN
gp-319	157	21	)	)	PUNCT
gp-319	157	22	is	be	AUX
gp-319	157	23	used	use	VERB
gp-319	157	24	to	to	PART
gp-319	157	25	overcome	overcome	VERB
gp-319	157	26	the	the	DET
gp-319	157	27	potential	potential	ADJ
gp-319	157	28	heteroscedasticity	heteroscedasticity	NOUN
gp-319	157	29	identified	identify	VERB
gp-319	157	30	at	at	ADP
gp-319	157	31	the	the	DET
gp-319	157	32	initial	initial	ADJ
gp-319	157	33	stage	stage	NOUN
gp-319	157	34	of	of	ADP
gp-319	157	35	analysis	analysis	NOUN
gp-319	157	36	.	.	PUNCT
gp-319	158	1	based	base	VERB
gp-319	158	2	on	on	ADP
gp-319	158	3	the	the	DET
gp-319	158	4	final	final	ADJ
gp-319	158	5	estimation	estimation	NOUN
gp-319	158	6	results	result	NOUN
gp-319	158	7	,	,	PUNCT
gp-319	158	8	it	it	PRON
gp-319	158	9	is	be	AUX
gp-319	158	10	shown	show	VERB
gp-319	158	11	that	that	SCONJ
gp-319	158	12	the	the	DET
gp-319	158	13	model	model	NOUN
gp-319	158	14	has	have	AUX
gp-319	158	15	met	meet	VERB
gp-319	158	16	the	the	DET
gp-319	158	17	assumption	assumption	NOUN
gp-319	158	18	of	of	ADP
gp-319	158	19	homoscedasticity	homoscedasticity	NOUN
gp-319	158	20	,	,	PUNCT
gp-319	158	21	as	as	SCONJ
gp-319	158	22	explicitly	explicitly	ADV
gp-319	158	23	stated	state	VERB
gp-319	158	24	in	in	ADP
gp-319	158	25	the	the	DET
gp-319	158	26	model	model	NOUN
gp-319	158	27	output	output	NOUN
gp-319	158	28	:	:	PUNCT
gp-319	158	29	"	"	PUNCT
gp-319	158	30	panels	panel	NOUN
gp-319	158	31	:	:	PUNCT
gp-319	158	32	homoskedastic	homoskedastic	ADJ
gp-319	158	33	"	"	PUNCT
gp-319	158	34	.	.	PUNCT
gp-319	159	1	this	this	PRON
gp-319	159	2	indicates	indicate	VERB
gp-319	159	3	that	that	SCONJ
gp-319	159	4	the	the	DET
gp-319	159	5	model	model	NOUN
gp-319	159	6	is	be	AUX
gp-319	159	7	free	free	ADJ
gp-319	159	8	from	from	ADP
gp-319	159	9	the	the	DET
gp-319	159	10	problem	problem	NOUN
gp-319	159	11	of	of	ADP
gp-319	159	12	non	non	ADJ
gp-319	159	13	-	-	ADJ
gp-319	159	14	constant	constant	ADJ
gp-319	159	15	error	error	NOUN
gp-319	159	16	variance	variance	NOUN
gp-319	159	17	.	.	PUNCT
gp-319	160	1	thus	thus	ADV
gp-319	160	2	,	,	PUNCT
gp-319	160	3	the	the	DET
gp-319	160	4	estimated	estimate	VERB
gp-319	160	5	regression	regression	NOUN
gp-319	160	6	coefficients	coefficient	NOUN
gp-319	160	7	can	can	AUX
gp-319	160	8	be	be	AUX
gp-319	160	9	considered	consider	VERB
gp-319	160	10	efficient	efficient	ADJ
gp-319	160	11	and	and	CCONJ
gp-319	160	12	statistically	statistically	ADV
gp-319	160	13	valid	valid	ADJ
gp-319	160	14	.	.	PUNCT
gp-319	161	1	unveiling	unveil	VERB
gp-319	161	2	the	the	DET
gp-319	161	3	drivers	driver	NOUN
gp-319	161	4	of	of	ADP
gp-319	161	5	sdgs	sdgs	ADJ
gp-319	161	6	8	8	NUM
gp-319	161	7	disclosure	disclosure	NOUN
gp-319	161	8	:	:	PUNCT
gp-319	161	9	evidence	evidence	NOUN
gp-319	161	10	from	from	ADP
gp-319	161	11	governance	governance	NOUN
gp-319	161	12	,	,	PUNCT
gp-319	161	13	firm	firm	ADJ
gp-319	161	14	characteristics	characteristic	NOUN
gp-319	161	15	,	,	PUNCT
gp-319	161	16	and	and	CCONJ
gp-319	161	17	strategic	strategic	ADJ
gp-319	161	18	factors	factor	NOUN
gp-319	161	19	in	in	ADP
gp-319	161	20	indonesian	indonesian	ADJ
gp-319	161	21	listed	list	VERB
gp-319	161	22	firms	firm	NOUN
gp-319	161	23	1799	1799	NUM
gp-319	161	24	thus	thus	ADV
gp-319	161	25	,	,	PUNCT
gp-319	161	26	this	this	DET
gp-319	161	27	panel	panel	NOUN
gp-319	161	28	regression	regression	NOUN
gp-319	161	29	model	model	NOUN
gp-319	161	30	can	can	AUX
gp-319	161	31	be	be	AUX
gp-319	161	32	said	say	VERB
gp-319	161	33	to	to	PART
gp-319	161	34	be	be	AUX
gp-319	161	35	temporally	temporally	ADV
gp-319	161	36	stable	stable	ADJ
gp-319	161	37	and	and	CCONJ
gp-319	161	38	feasible	feasible	ADJ
gp-319	161	39	as	as	ADP
gp-319	161	40	a	a	DET
gp-319	161	41	basis	basis	NOUN
gp-319	161	42	for	for	ADP
gp-319	161	43	drawing	draw	VERB
gp-319	161	44	conclusions	conclusion	NOUN
gp-319	161	45	from	from	ADP
gp-319	161	46	the	the	DET
gp-319	161	47	influence	influence	NOUN
gp-319	161	48	of	of	ADP
gp-319	161	49	each	each	DET
gp-319	161	50	independent	independent	ADJ
gp-319	161	51	variable	variable	NOUN
gp-319	161	52	on	on	ADP
gp-319	161	53	the	the	DET
gp-319	161	54	disclosure	disclosure	NOUN
gp-319	161	55	of	of	ADP
gp-319	161	56	decent	decent	ADJ
gp-319	161	57	work	work	NOUN
gp-319	161	58	(	(	PUNCT
gp-319	161	59	sdg8	sdg8	PROPN
gp-319	161	60	)	)	PUNCT
gp-319	161	61	.	.	PUNCT
gp-319	162	1	regression	regression	VERB
gp-319	162	2	analysis	analysis	NOUN
gp-319	162	3	table	table	NOUN
gp-319	162	4	10	10	NUM
gp-319	162	5	.	.	PUNCT
gp-319	163	1	simultaneous	simultaneous	ADJ
gp-319	163	2	test	test	NOUN
gp-319	163	3	r	r	NOUN
gp-319	163	4	-	-	PUNCT
gp-319	163	5	squared	square	VERB
gp-319	163	6	=	=	SYM
gp-319	163	7	0.3072	0.3072	NUM
gp-319	163	8	wald	wald	X
gp-319	163	9	chi2(7	chi2(7	PROPN
gp-319	163	10	)	)	PUNCT
gp-319	163	11	=	=	PROPN
gp-319	164	1	282.85	282.85	NUM
gp-319	164	2	prob	prob	NOUN
gp-319	164	3	>	>	X
gp-319	164	4	chi2	chi2	PROPN
gp-319	164	5	=	=	SYM
gp-319	164	6	0.0000	0.0000	NUM
gp-319	164	7	table	table	NOUN
gp-319	164	8	10	10	NUM
gp-319	164	9	shows	show	VERB
gp-319	164	10	the	the	DET
gp-319	164	11	output	output	NOUN
gp-319	164	12	results	result	NOUN
gp-319	164	13	and	and	CCONJ
gp-319	164	14	obtained	obtain	VERB
gp-319	164	15	wald	wald	NOUN
gp-319	164	16	value	value	NOUN
gp-319	164	17	chi²(7	chi²(7	PROPN
gp-319	164	18	)	)	PUNCT
gp-319	164	19	=	=	PUNCT
gp-319	165	1	282.85	282.85	NUM
gp-319	165	2	with	with	ADP
gp-319	165	3	probability	probability	NOUN
gp-319	165	4	level	level	NOUN
gp-319	165	5	prob	prob	NOUN
gp-319	165	6	>	>	X
gp-319	165	7	chi²	chi²	PROPN
gp-319	165	8	=	=	PUNCT
gp-319	165	9	0.0000	0.0000	NUM
gp-319	165	10	.	.	PUNCT
gp-319	166	1	the	the	DET
gp-319	166	2	probability	probability	NOUN
gp-319	166	3	value	value	NOUN
gp-319	166	4	is	be	AUX
gp-319	166	5	far	far	ADV
gp-319	166	6	below	below	ADP
gp-319	166	7	the	the	DET
gp-319	166	8	5	5	NUM
gp-319	166	9	%	%	NOUN
gp-319	166	10	significance	significance	NOUN
gp-319	166	11	level	level	NOUN
gp-319	166	12	prob<00.5	prob<00.5	PROPN
gp-319	166	13	,	,	PUNCT
gp-319	166	14	indicating	indicate	VERB
gp-319	166	15	that	that	SCONJ
gp-319	166	16	the	the	DET
gp-319	166	17	null	null	ADJ
gp-319	166	18	hypothesis	hypothesis	NOUN
gp-319	166	19	stating	state	VERB
gp-319	166	20	that	that	SCONJ
gp-319	166	21	all	all	DET
gp-319	166	22	regressor	regressor	NOUN
gp-319	166	23	coefficients	coefficient	NOUN
gp-319	166	24	are	be	AUX
gp-319	166	25	equal	equal	ADJ
gp-319	166	26	to	to	ADP
gp-319	166	27	zero	zero	NUM
gp-319	166	28	simultaneously	simultaneously	ADV
gp-319	166	29	is	be	AUX
gp-319	166	30	rejected	reject	VERB
gp-319	166	31	.	.	PUNCT
gp-319	167	1	thus	thus	ADV
gp-319	167	2	,	,	PUNCT
gp-319	167	3	it	it	PRON
gp-319	167	4	can	can	AUX
gp-319	167	5	be	be	AUX
gp-319	167	6	concluded	conclude	VERB
gp-319	167	7	that	that	SCONJ
gp-319	167	8	overall	overall	ADJ
gp-319	167	9	,	,	PUNCT
gp-319	167	10	the	the	DET
gp-319	167	11	independent	independent	ADJ
gp-319	167	12	variables	variable	NOUN
gp-319	167	13	in	in	ADP
gp-319	167	14	the	the	DET
gp-319	167	15	model	model	NOUN
gp-319	167	16	have	have	VERB
gp-319	167	17	a	a	DET
gp-319	167	18	significant	significant	ADJ
gp-319	167	19	influence	influence	NOUN
gp-319	167	20	on	on	ADP
gp-319	167	21	decent	decent	ADJ
gp-319	167	22	work	work	NOUN
gp-319	167	23	disclosure	disclosure	NOUN
gp-319	167	24	(	(	PUNCT
gp-319	167	25	sdg	sdg	NOUN
gp-319	167	26	8)	8)	NUM
gp-319	167	27	.	.	PUNCT
gp-319	168	1	in	in	ADP
gp-319	168	2	addition	addition	NOUN
gp-319	168	3	,	,	PUNCT
gp-319	168	4	the	the	DET
gp-319	168	5	r	r	NOUN
gp-319	168	6	-	-	PUNCT
gp-319	168	7	squared	square	VERB
gp-319	168	8	value	value	NOUN
gp-319	168	9	of	of	ADP
gp-319	168	10	0.3072	0.3072	NUM
gp-319	168	11	indicates	indicate	VERB
gp-319	168	12	that	that	SCONJ
gp-319	168	13	about	about	ADP
gp-319	168	14	30.72	30.72	NUM
gp-319	168	15	%	%	NOUN
gp-319	168	16	of	of	ADP
gp-319	168	17	the	the	DET
gp-319	168	18	variation	variation	NOUN
gp-319	168	19	in	in	ADP
gp-319	168	20	the	the	DET
gp-319	168	21	disclosure	disclosure	NOUN
gp-319	168	22	of	of	ADP
gp-319	168	23	sdgs	sdgs	ADJ
gp-319	168	24	8	8	NUM
gp-319	168	25	can	can	AUX
gp-319	168	26	be	be	AUX
gp-319	168	27	explained	explain	VERB
gp-319	168	28	by	by	ADP
gp-319	168	29	the	the	DET
gp-319	168	30	independent	independent	ADJ
gp-319	168	31	variables	variable	NOUN
gp-319	168	32	in	in	ADP
gp-319	168	33	the	the	DET
gp-319	168	34	model	model	NOUN
gp-319	168	35	.	.	PUNCT
gp-319	169	1	although	although	SCONJ
gp-319	169	2	the	the	DET
gp-319	169	3	value	value	NOUN
gp-319	169	4	is	be	AUX
gp-319	169	5	not	not	PART
gp-319	169	6	very	very	ADV
gp-319	169	7	high	high	ADJ
gp-319	169	8	,	,	PUNCT
gp-319	169	9	it	it	PRON
gp-319	169	10	still	still	ADV
gp-319	169	11	indicates	indicate	VERB
gp-319	169	12	a	a	DET
gp-319	169	13	substantive	substantive	ADJ
gp-319	169	14	contribution	contribution	NOUN
gp-319	169	15	of	of	ADP
gp-319	169	16	the	the	DET
gp-319	169	17	model	model	NOUN
gp-319	169	18	in	in	ADP
gp-319	169	19	explaining	explain	VERB
gp-319	169	20	the	the	DET
gp-319	169	21	phenomenon	phenomenon	NOUN
gp-319	169	22	under	under	ADP
gp-319	169	23	study	study	NOUN
gp-319	169	24	.	.	PUNCT
gp-319	170	1	table	table	NOUN
gp-319	170	2	11	11	NUM
gp-319	170	3	partial	partial	ADJ
gp-319	170	4	test	test	NOUN
gp-319	170	5	panel	panel	NOUN
gp-319	170	6	-	-	PUNCT
gp-319	170	7	corrected	correct	VERB
gp-319	170	8	dwd_sdgs8	dwd_sdgs8	PROPN
gp-319	170	9	coefficient	coefficient	NOUN
gp-319	170	10	std	std	NOUN
gp-319	170	11	.	.	PUNCT
gp-319	171	1	err	err	NOUN
gp-319	171	2	z	z	NOUN
gp-319	171	3	p>|z|	p>|z|	VERB
gp-319	171	4	[	[	X
gp-319	171	5	95	95	NUM
gp-319	171	6	%	%	NOUN
gp-319	171	7	conf	conf	NOUN
gp-319	171	8	.	.	PUNCT
gp-319	172	1	interval	interval	NOUN
gp-319	172	2	]	]	PUNCT
gp-319	173	1	cg_c	cg_c	X
gp-319	173	2	-0.4964474	-0.4964474	NOUN
gp-319	174	1	0.1799518	0.1799518	NUM
gp-319	174	2	-2.76	-2.76	NUM
gp-319	174	3	0.006	0.006	NUM
gp-319	174	4	-0.8491465	-0.8491465	NOUN
gp-319	174	5	-0.1437482	-0.1437482	PUNCT
gp-319	175	1	gd	gd	ADP
gp-319	175	2	-0.1315473	-0.1315473	VERB
gp-319	175	3	0.0832305	0.0832305	NUM
gp-319	175	4	-1.58	-1.58	NOUN
gp-319	175	5	0.114	0.114	NUM
gp-319	175	6	-0.294676	-0.294676	VERB
gp-319	175	7	0.0315814	0.0315814	NUM
gp-319	175	8	fsize_c	fsize_c	NOUN
gp-319	175	9	0.0377312	0.0377312	NUM
gp-319	175	10	0.0061555	0.0061555	NUM
gp-319	175	11	6.13	6.13	NUM
gp-319	175	12	0.000	0.000	NUM
gp-319	175	13	0.0256667	0.0256667	NUM
gp-319	175	14	0.0497957	0.0497957	NUM
gp-319	175	15	profit	profit	NOUN
gp-319	175	16	0.2319594	0.2319594	NUM
gp-319	175	17	0.1476747	0.1476747	NUM
gp-319	175	18	1.57	1.57	NUM
gp-319	175	19	0.116	0.116	NUM
gp-319	175	20	-0.0574784	-0.0574784	NOUN
gp-319	175	21	0.5213973	0.5213973	NUM
gp-319	175	22	lev	lev	NOUN
gp-319	175	23	0.068081	0.068081	NUM
gp-319	175	24	0.0222513	0.0222513	NUM
gp-319	175	25	3.02	3.02	NUM
gp-319	175	26	0.002	0.002	NUM
gp-319	175	27	0.0249396	0.0249396	NUM
gp-319	175	28	0.1112207	0.1112207	NUM
gp-319	175	29	agw	agw	VERB
gp-319	175	30	0.1214801	0.1214801	NUM
gp-319	175	31	0.0567324	0.0567324	NUM
gp-319	175	32	1.58	1.58	NUM
gp-319	175	33	0.032	0.032	NUM
gp-319	175	34	0.0103961	0.0103961	NUM
gp-319	175	35	0.232568	0.232568	NUM
gp-319	175	36	cls	cls	NOUN
gp-319	175	37	0.0642795	0.0642795	NUM
gp-319	175	38	0.0268912	0.0268912	NUM
gp-319	175	39	2.39	2.39	NUM
gp-319	175	40	0.017	0.017	NUM
gp-319	175	41	0.0115733	0.0115733	NUM
gp-319	176	1	0.1169857	0.1169857	NUM
gp-319	176	2	_	_	PUNCT
gp-319	176	3	cons	con	NOUN
gp-319	176	4	0.7373514	0.7373514	NUM
gp-319	176	5	0.0243407	0.0243407	NUM
gp-319	176	6	30.29	30.29	NUM
gp-319	176	7	0.000	0.000	NUM
gp-319	176	8	0.6896446	0.6896446	NUM
gp-319	176	9	0.7850583	0.7850583	NUM
gp-319	176	10	table	table	NOUN
gp-319	176	11	11	11	NUM
gp-319	176	12	shows	show	VERB
gp-319	176	13	the	the	DET
gp-319	176	14	partial	partial	ADJ
gp-319	176	15	test	test	NOUN
gp-319	176	16	results	result	NOUN
gp-319	176	17	that	that	PRON
gp-319	176	18	deepen	deepen	VERB
gp-319	176	19	the	the	DET
gp-319	176	20	analysis	analysis	NOUN
gp-319	176	21	by	by	ADP
gp-319	176	22	showing	show	VERB
gp-319	176	23	the	the	DET
gp-319	176	24	effect	effect	NOUN
gp-319	176	25	of	of	ADP
gp-319	176	26	each	each	DET
gp-319	176	27	variable	variable	NOUN
gp-319	176	28	partially	partially	ADV
gp-319	176	29	on	on	ADP
gp-319	176	30	decent	decent	ADJ
gp-319	176	31	work	work	NOUN
gp-319	176	32	disclosure	disclosure	NOUN
gp-319	176	33	.	.	PUNCT
gp-319	177	1	the	the	DET
gp-319	177	2	results	result	NOUN
gp-319	177	3	reveal	reveal	VERB
gp-319	177	4	that	that	SCONJ
gp-319	177	5	only	only	ADV
gp-319	177	6	four	four	NUM
gp-319	177	7	of	of	ADP
gp-319	177	8	the	the	DET
gp-319	177	9	seven	seven	NUM
gp-319	177	10	variables	variable	NOUN
gp-319	177	11	are	be	AUX
gp-319	177	12	statistically	statistically	ADV
gp-319	177	13	significant	significant	ADJ
gp-319	177	14	,	,	PUNCT
gp-319	177	15	namely	namely	ADV
gp-319	177	16	corporate	corporate	ADJ
gp-319	177	17	governance	governance	NOUN
gp-319	177	18	(	(	PUNCT
gp-319	177	19	negative	negative	ADJ
gp-319	177	20	effect	effect	NOUN
gp-319	177	21	)	)	PUNCT
gp-319	177	22	,	,	PUNCT
gp-319	177	23	firm	firm	ADJ
gp-319	177	24	size	size	NOUN
gp-319	177	25	,	,	PUNCT
gp-319	177	26	leverage	leverage	NOUN
gp-319	177	27	,	,	PUNCT
gp-319	177	28	and	and	CCONJ
gp-319	177	29	cost	cost	NOUN
gp-319	177	30	leadership	leadership	NOUN
gp-319	177	31	strategy	strategy	NOUN
gp-319	177	32	(	(	PUNCT
gp-319	177	33	all	all	DET
gp-319	177	34	three	three	NUM
gp-319	177	35	positive	positive	ADJ
gp-319	177	36	effects	effect	NOUN
gp-319	177	37	)	)	PUNCT
gp-319	177	38	.	.	PUNCT
gp-319	178	1	this	this	DET
gp-319	178	2	finding	find	VERB
gp-319	178	3	highlights	highlight	NOUN
gp-319	178	4	that	that	SCONJ
gp-319	178	5	variables	variable	NOUN
gp-319	178	6	representing	represent	VERB
gp-319	178	7	external	external	ADJ
gp-319	178	8	pressures	pressure	NOUN
gp-319	178	9	and	and	CCONJ
gp-319	178	10	firms	firm	NOUN
gp-319	178	11	'	'	PART
gp-319	178	12	strategic	strategic	ADJ
gp-319	178	13	need	need	NOUN
gp-319	178	14	to	to	PART
gp-319	178	15	maintain	maintain	VERB
gp-319	178	16	legitimacy	legitimacy	NOUN
gp-319	178	17	are	be	AUX
gp-319	178	18	more	more	ADV
gp-319	178	19	dominant	dominant	ADJ
gp-319	178	20	in	in	ADP
gp-319	178	21	driving	drive	VERB
gp-319	178	22	sdg	sdg	NOUN
gp-319	178	23	8	8	NUM
gp-319	178	24	disclosures	disclosure	NOUN
gp-319	178	25	.	.	PUNCT
gp-319	179	1	corporate	corporate	ADJ
gp-319	179	2	governance	governance	NOUN
gp-319	179	3	and	and	CCONJ
gp-319	179	4	decent	decent	ADJ
gp-319	179	5	work	work	NOUN
gp-319	179	6	(	(	PUNCT
gp-319	179	7	sdg8	sdg8	PROPN
gp-319	179	8	)	)	PUNCT
gp-319	179	9	corporate	corporate	ADJ
gp-319	179	10	governance	governance	NOUN
gp-319	179	11	has	have	VERB
gp-319	179	12	a	a	DET
gp-319	179	13	coefficient	coefficient	NOUN
gp-319	179	14	of	of	ADP
gp-319	179	15	-0.4964	-0.4964	NOUN
gp-319	179	16	with	with	ADP
gp-319	179	17	a	a	DET
gp-319	179	18	probability	probability	NOUN
gp-319	179	19	of	of	ADP
gp-319	179	20	0.006	0.006	NUM
gp-319	179	21	,	,	PUNCT
gp-319	179	22	which	which	PRON
gp-319	179	23	is	be	AUX
gp-319	179	24	smaller	small	ADJ
gp-319	179	25	than	than	ADP
gp-319	179	26	the	the	DET
gp-319	179	27	5	5	NUM
gp-319	179	28	%	%	NOUN
gp-319	179	29	significance	significance	NOUN
gp-319	179	30	level	level	NOUN
gp-319	179	31	(	(	PUNCT
gp-319	179	32	0.006	0.006	NUM
gp-319	179	33	<	<	NOUN
gp-319	179	34	0.05	0.05	NUM
gp-319	179	35	)	)	PUNCT
gp-319	179	36	,	,	PUNCT
gp-319	179	37	the	the	DET
gp-319	179	38	null	null	ADJ
gp-319	179	39	hypothesis	hypothesis	NOUN
gp-319	179	40	(	(	PUNCT
gp-319	179	41	h₀	h₀	NOUN
gp-319	179	42	)	)	PUNCT
gp-319	179	43	is	be	AUX
gp-319	179	44	rejected	reject	VERB
gp-319	179	45	and	and	CCONJ
gp-319	179	46	the	the	DET
gp-319	179	47	alternative	alternative	ADJ
gp-319	179	48	hypothesis	hypothesis	NOUN
gp-319	179	49	(	(	PUNCT
gp-319	179	50	hₐ	hₐ	ADV
gp-319	179	51	)	)	PUNCT
gp-319	179	52	is	be	AUX
gp-319	179	53	accepted	accept	VERB
gp-319	179	54	.	.	PUNCT
gp-319	180	1	this	this	PRON
gp-319	180	2	indicates	indicate	VERB
gp-319	180	3	a	a	DET
gp-319	180	4	negative	negative	ADJ
gp-319	180	5	influence	influence	NOUN
gp-319	180	6	between	between	ADP
gp-319	180	7	the	the	DET
gp-319	180	8	quality	quality	NOUN
gp-319	180	9	american	american	ADJ
gp-319	180	10	journal	journal	PROPN
gp-319	180	11	of	of	ADP
gp-319	180	12	economic	economic	ADJ
gp-319	180	13	and	and	CCONJ
gp-319	180	14	management	management	NOUN
gp-319	180	15	business	business	NOUN
gp-319	180	16	vol	vol	NOUN
gp-319	180	17	.	.	PROPN
gp-319	181	1	4	4	NUM
gp-319	181	2	no	no	NOUN
gp-319	181	3	.	.	PUNCT
gp-319	182	1	10	10	NUM
gp-319	182	2	october	october	PROPN
gp-319	182	3	2025	2025	NUM
gp-319	182	4	1800	1800	NUM
gp-319	182	5	of	of	ADP
gp-319	182	6	corporate	corporate	ADJ
gp-319	182	7	governance	governance	NOUN
gp-319	182	8	and	and	CCONJ
gp-319	182	9	the	the	DET
gp-319	182	10	disclosure	disclosure	NOUN
gp-319	182	11	of	of	ADP
gp-319	182	12	decent	decent	ADJ
gp-319	182	13	work	work	NOUN
gp-319	182	14	.	.	PUNCT
gp-319	183	1	the	the	PRON
gp-319	183	2	higher	high	ADJ
gp-319	183	3	the	the	DET
gp-319	183	4	governance	governance	NOUN
gp-319	183	5	score	score	NOUN
gp-319	183	6	,	,	PUNCT
gp-319	183	7	the	the	PRON
gp-319	183	8	lower	low	ADJ
gp-319	183	9	the	the	DET
gp-319	183	10	level	level	NOUN
gp-319	183	11	of	of	ADP
gp-319	183	12	sdgs	sdgs	ADJ
gp-319	183	13	8	8	NUM
gp-319	183	14	reporting	reporting	NOUN
gp-319	183	15	.	.	PUNCT
gp-319	184	1	this	this	DET
gp-319	184	2	finding	finding	NOUN
gp-319	184	3	suggests	suggest	VERB
gp-319	184	4	that	that	SCONJ
gp-319	184	5	companies	company	NOUN
gp-319	184	6	with	with	ADP
gp-319	184	7	high	high	ADJ
gp-319	184	8	governance	governance	NOUN
gp-319	184	9	systems	system	NOUN
gp-319	184	10	tend	tend	VERB
gp-319	184	11	to	to	PART
gp-319	184	12	be	be	AUX
gp-319	184	13	more	more	ADV
gp-319	184	14	selective	selective	ADJ
gp-319	184	15	or	or	CCONJ
gp-319	184	16	limit	limit	VERB
gp-319	184	17	the	the	DET
gp-319	184	18	information	information	NOUN
gp-319	184	19	they	they	PRON
gp-319	184	20	disclose	disclose	VERB
gp-319	184	21	to	to	ADP
gp-319	184	22	the	the	DET
gp-319	184	23	public	public	NOUN
gp-319	184	24	,	,	PUNCT
gp-319	184	25	including	include	VERB
gp-319	184	26	in	in	ADP
gp-319	184	27	terms	term	NOUN
gp-319	184	28	of	of	ADP
gp-319	184	29	employment	employment	NOUN
gp-319	184	30	.	.	PUNCT
gp-319	185	1	this	this	PRON
gp-319	185	2	presents	present	VERB
gp-319	185	3	an	an	DET
gp-319	185	4	interesting	interesting	ADJ
gp-319	185	5	dynamic	dynamic	NOUN
gp-319	185	6	and	and	CCONJ
gp-319	185	7	contradicts	contradict	VERB
gp-319	185	8	the	the	DET
gp-319	185	9	theoretical	theoretical	ADJ
gp-319	185	10	assumption	assumption	NOUN
gp-319	185	11	and	and	CCONJ
gp-319	185	12	initial	initial	ADJ
gp-319	185	13	hypothesis	hypothesis	NOUN
gp-319	185	14	that	that	SCONJ
gp-319	185	15	good	good	ADJ
gp-319	185	16	corporate	corporate	ADJ
gp-319	185	17	governance	governance	NOUN
gp-319	185	18	should	should	AUX
gp-319	185	19	encourage	encourage	VERB
gp-319	185	20	increased	increased	ADJ
gp-319	185	21	transparency	transparency	NOUN
gp-319	185	22	.	.	PUNCT
gp-319	186	1	in	in	ADP
gp-319	186	2	this	this	DET
gp-319	186	3	context	context	NOUN
gp-319	186	4	,	,	PUNCT
gp-319	186	5	legitimacy	legitimacy	NOUN
gp-319	186	6	theory	theory	NOUN
gp-319	186	7	,	,	PUNCT
gp-319	186	8	particularly	particularly	ADV
gp-319	186	9	through	through	ADP
gp-319	186	10	the	the	DET
gp-319	186	11	concept	concept	NOUN
gp-319	186	12	of	of	ADP
gp-319	186	13	legitimacy	legitimacy	NOUN
gp-319	186	14	gap	gap	NOUN
gp-319	186	15	,	,	PUNCT
gp-319	186	16	provides	provide	VERB
gp-319	186	17	a	a	DET
gp-319	186	18	relevant	relevant	ADJ
gp-319	186	19	explanation	explanation	NOUN
gp-319	186	20	.	.	PUNCT
gp-319	187	1	governance	governance	NOUN
gp-319	187	2	practices	practice	NOUN
gp-319	187	3	in	in	ADP
gp-319	187	4	many	many	ADJ
gp-319	187	5	companies	company	NOUN
gp-319	187	6	,	,	PUNCT
gp-319	187	7	especially	especially	ADV
gp-319	187	8	in	in	ADP
gp-319	187	9	developing	develop	VERB
gp-319	187	10	countries	country	NOUN
gp-319	187	11	such	such	ADJ
gp-319	187	12	as	as	ADP
gp-319	187	13	indonesia	indonesia	PROPN
gp-319	187	14	,	,	PUNCT
gp-319	187	15	especially	especially	ADV
gp-319	187	16	non	non	ADJ
gp-319	187	17	-	-	ADJ
gp-319	187	18	financial	financial	ADJ
gp-319	187	19	companies	company	NOUN
gp-319	187	20	listed	list	VERB
gp-319	187	21	on	on	ADP
gp-319	187	22	the	the	DET
gp-319	187	23	idx	idx	NOUN
gp-319	187	24	for	for	ADP
gp-319	187	25	the	the	DET
gp-319	187	26	period	period	NOUN
gp-319	187	27	2019	2019	NUM
gp-319	187	28	to	to	ADP
gp-319	187	29	2023	2023	NUM
gp-319	187	30	,	,	PUNCT
gp-319	187	31	tend	tend	VERB
gp-319	187	32	to	to	PART
gp-319	187	33	be	be	AUX
gp-319	187	34	carried	carry	VERB
gp-319	187	35	out	out	ADP
gp-319	187	36	normatively	normatively	ADV
gp-319	187	37	or	or	CCONJ
gp-319	187	38	formalistically	formalistically	ADV
gp-319	187	39	and	and	CCONJ
gp-319	187	40	oriented	orient	VERB
gp-319	187	41	towards	towards	ADP
gp-319	187	42	minimum	minimum	ADJ
gp-319	187	43	regulatory	regulatory	ADJ
gp-319	187	44	compliance	compliance	NOUN
gp-319	187	45	,	,	PUNCT
gp-319	187	46	not	not	PART
gp-319	187	47	because	because	SCONJ
gp-319	187	48	of	of	ADP
gp-319	187	49	an	an	DET
gp-319	187	50	internal	internal	ADJ
gp-319	187	51	drive	drive	NOUN
gp-319	187	52	to	to	PART
gp-319	187	53	address	address	VERB
gp-319	187	54	sustainability	sustainability	NOUN
gp-319	187	55	issues	issue	NOUN
gp-319	187	56	substantively	substantively	ADV
gp-319	187	57	(	(	PUNCT
gp-319	187	58	suchman	suchman	NOUN
gp-319	187	59	,	,	PUNCT
gp-319	187	60	1995	1995	NUM
gp-319	187	61	;	;	PUNCT
gp-319	187	62	galeazzo	galeazzo	VERB
gp-319	187	63	et	et	PROPN
gp-319	187	64	al	al	PROPN
gp-319	187	65	.	.	PROPN
gp-319	187	66	,	,	PUNCT
gp-319	187	67	2024	2024	NUM
gp-319	187	68	)	)	PUNCT
gp-319	187	69	.	.	PUNCT
gp-319	188	1	when	when	SCONJ
gp-319	188	2	basic	basic	ADJ
gp-319	188	3	cg	cg	NOUN
gp-319	188	4	principles	principle	NOUN
gp-319	188	5	such	such	ADJ
gp-319	188	6	as	as	ADP
gp-319	188	7	accountability	accountability	NOUN
gp-319	188	8	,	,	PUNCT
gp-319	188	9	independence	independence	NOUN
gp-319	188	10	and	and	CCONJ
gp-319	188	11	transparency	transparency	NOUN
gp-319	188	12	are	be	AUX
gp-319	188	13	only	only	ADV
gp-319	188	14	applied	apply	VERB
gp-319	188	15	administratively	administratively	ADV
gp-319	188	16	,	,	PUNCT
gp-319	188	17	real	real	ADJ
gp-319	188	18	social	social	ADJ
gp-319	188	19	legitimacy	legitimacy	NOUN
gp-319	188	20	is	be	AUX
gp-319	188	21	not	not	PART
gp-319	188	22	achieved	achieve	VERB
gp-319	188	23	.	.	PUNCT
gp-319	189	1	as	as	ADP
gp-319	189	2	a	a	DET
gp-319	189	3	result	result	NOUN
gp-319	189	4	,	,	PUNCT
gp-319	189	5	disclosure	disclosure	NOUN
gp-319	189	6	of	of	ADP
gp-319	189	7	labor	labor	NOUN
gp-319	189	8	issues	issue	NOUN
gp-319	189	9	in	in	ADP
gp-319	189	10	the	the	DET
gp-319	189	11	framework	framework	NOUN
gp-319	189	12	of	of	ADP
gp-319	189	13	sdgs	sdgs	ADJ
gp-319	189	14	8	8	NUM
gp-319	189	15	is	be	AUX
gp-319	189	16	not	not	PART
gp-319	189	17	a	a	DET
gp-319	189	18	priority	priority	NOUN
gp-319	189	19	,	,	PUNCT
gp-319	189	20	in	in	ADP
gp-319	189	21	the	the	DET
gp-319	189	22	context	context	NOUN
gp-319	189	23	of	of	ADP
gp-319	189	24	corporate	corporate	ADJ
gp-319	189	25	governance	governance	NOUN
gp-319	189	26	that	that	PRON
gp-319	189	27	is	be	AUX
gp-319	189	28	still	still	ADV
gp-319	189	29	oriented	orient	VERB
gp-319	189	30	towards	towards	ADP
gp-319	189	31	compliance	compliance	NOUN
gp-319	189	32	.	.	PUNCT
gp-319	190	1	gender	gender	NOUN
gp-319	190	2	diversity	diversity	NOUN
gp-319	190	3	and	and	CCONJ
gp-319	190	4	decent	decent	ADJ
gp-319	190	5	work	work	NOUN
gp-319	190	6	(	(	PUNCT
gp-319	190	7	sdg8	sdg8	PROPN
gp-319	190	8	)	)	PUNCT
gp-319	190	9	gender	gender	NOUN
gp-319	190	10	diversity	diversity	NOUN
gp-319	190	11	has	have	VERB
gp-319	190	12	a	a	DET
gp-319	190	13	coefficient	coefficient	NOUN
gp-319	190	14	of	of	ADP
gp-319	190	15	-0.1315	-0.1315	PROPN
gp-319	190	16	and	and	CCONJ
gp-319	190	17	a	a	DET
gp-319	190	18	p	p	NOUN
gp-319	190	19	-	-	PUNCT
gp-319	190	20	value	value	NOUN
gp-319	190	21	of	of	ADP
gp-319	190	22	0.114	0.114	NUM
gp-319	190	23	>	>	ADP
gp-319	190	24	0.05	0.05	NUM
gp-319	190	25	,	,	PUNCT
gp-319	190	26	the	the	DET
gp-319	190	27	null	null	ADJ
gp-319	190	28	hypothesis	hypothesis	NOUN
gp-319	190	29	(	(	PUNCT
gp-319	190	30	h₀	h₀	NOUN
gp-319	190	31	)	)	PUNCT
gp-319	190	32	is	be	AUX
gp-319	190	33	accepted	accept	VERB
gp-319	190	34	and	and	CCONJ
gp-319	190	35	the	the	DET
gp-319	190	36	alternative	alternative	ADJ
gp-319	190	37	hypothesis	hypothesis	NOUN
gp-319	190	38	(	(	PUNCT
gp-319	190	39	hₐ	hₐ	ADV
gp-319	190	40	)	)	PUNCT
gp-319	190	41	is	be	AUX
gp-319	190	42	rejected	reject	VERB
gp-319	190	43	.	.	PUNCT
gp-319	191	1	the	the	DET
gp-319	191	2	results	result	NOUN
gp-319	191	3	show	show	VERB
gp-319	191	4	that	that	SCONJ
gp-319	191	5	gender	gender	NOUN
gp-319	191	6	diversity	diversity	NOUN
gp-319	191	7	in	in	ADP
gp-319	191	8	the	the	DET
gp-319	191	9	company	company	NOUN
gp-319	191	10	's	's	PART
gp-319	191	11	board	board	NOUN
gp-319	191	12	of	of	ADP
gp-319	191	13	directors	director	NOUN
gp-319	191	14	or	or	CCONJ
gp-319	191	15	management	management	NOUN
gp-319	191	16	has	have	VERB
gp-319	191	17	no	no	DET
gp-319	191	18	effect	effect	NOUN
gp-319	191	19	on	on	ADP
gp-319	191	20	the	the	DET
gp-319	191	21	level	level	NOUN
gp-319	191	22	of	of	ADP
gp-319	191	23	disclosure	disclosure	NOUN
gp-319	191	24	of	of	ADP
gp-319	191	25	information	information	NOUN
gp-319	191	26	related	relate	VERB
gp-319	191	27	to	to	ADP
gp-319	191	28	decent	decent	ADJ
gp-319	191	29	work	work	NOUN
gp-319	191	30	.	.	PUNCT
gp-319	192	1	although	although	SCONJ
gp-319	192	2	theoretically	theoretically	ADV
gp-319	192	3	gender	gender	NOUN
gp-319	192	4	diversity	diversity	NOUN
gp-319	192	5	is	be	AUX
gp-319	192	6	expected	expect	VERB
gp-319	192	7	to	to	PART
gp-319	192	8	strengthen	strengthen	VERB
gp-319	192	9	corporate	corporate	ADJ
gp-319	192	10	social	social	ADJ
gp-319	192	11	sensitivity	sensitivity	NOUN
gp-319	192	12	(	(	PUNCT
gp-319	192	13	arayssi	arayssi	PROPN
gp-319	192	14	et	et	PROPN
gp-319	192	15	al	al	PROPN
gp-319	192	16	.	.	PROPN
gp-319	192	17	,	,	PUNCT
gp-319	192	18	2020	2020	NUM
gp-319	192	19	;	;	PUNCT
gp-319	192	20	raimo	raimo	VERB
gp-319	192	21	et	et	PROPN
gp-319	192	22	al	al	PROPN
gp-319	192	23	.	.	PROPN
gp-319	192	24	,	,	PUNCT
gp-319	192	25	2021	2021	NUM
gp-319	192	26	)	)	PUNCT
gp-319	192	27	,	,	PUNCT
gp-319	192	28	in	in	ADP
gp-319	192	29	the	the	DET
gp-319	192	30	context	context	NOUN
gp-319	192	31	of	of	ADP
gp-319	192	32	non	non	ADJ
gp-319	192	33	-	-	ADJ
gp-319	192	34	financial	financial	ADJ
gp-319	192	35	companies	company	NOUN
gp-319	192	36	in	in	ADP
gp-319	192	37	indonesia	indonesia	PROPN
gp-319	192	38	,	,	PUNCT
gp-319	192	39	women	woman	NOUN
gp-319	192	40	's	's	PART
gp-319	192	41	representation	representation	NOUN
gp-319	192	42	is	be	AUX
gp-319	192	43	still	still	ADV
gp-319	192	44	limited	limit	VERB
gp-319	192	45	and	and	CCONJ
gp-319	192	46	tends	tend	VERB
gp-319	192	47	to	to	PART
gp-319	192	48	be	be	AUX
gp-319	192	49	symbolic	symbolic	ADJ
gp-319	192	50	(	(	PUNCT
gp-319	192	51	tokenism	tokenism	NOUN
gp-319	192	52	)	)	PUNCT
gp-319	192	53	.	.	PUNCT
gp-319	193	1	this	this	PRON
gp-319	193	2	is	be	AUX
gp-319	193	3	in	in	ADP
gp-319	193	4	line	line	NOUN
gp-319	193	5	with	with	ADP
gp-319	193	6	the	the	DET
gp-319	193	7	findings	finding	NOUN
gp-319	193	8	of	of	ADP
gp-319	193	9	monteiro	monteiro	PROPN
gp-319	193	10	et	et	PROPN
gp-319	193	11	al	al	PROPN
gp-319	193	12	.	.	PROPN
gp-319	194	1	(	(	PUNCT
gp-319	194	2	2022	2022	NUM
gp-319	194	3	)	)	PUNCT
gp-319	194	4	,	,	PUNCT
gp-319	194	5	which	which	PRON
gp-319	194	6	state	state	VERB
gp-319	194	7	that	that	SCONJ
gp-319	194	8	gender	gender	NOUN
gp-319	194	9	diversity	diversity	NOUN
gp-319	194	10	has	have	AUX
gp-319	194	11	not	not	PART
gp-319	194	12	been	be	AUX
gp-319	194	13	the	the	DET
gp-319	194	14	main	main	ADJ
gp-319	194	15	driving	driving	NOUN
gp-319	194	16	force	force	NOUN
gp-319	194	17	in	in	ADP
gp-319	194	18	social	social	ADJ
gp-319	194	19	reporting	reporting	NOUN
gp-319	194	20	practices	practice	NOUN
gp-319	194	21	if	if	SCONJ
gp-319	194	22	it	it	PRON
gp-319	194	23	is	be	AUX
gp-319	194	24	not	not	PART
gp-319	194	25	supported	support	VERB
gp-319	194	26	by	by	ADP
gp-319	194	27	strategic	strategic	ADJ
gp-319	194	28	authority	authority	NOUN
gp-319	194	29	or	or	CCONJ
gp-319	194	30	key	key	ADJ
gp-319	194	31	positions	position	NOUN
gp-319	194	32	in	in	ADP
gp-319	194	33	the	the	DET
gp-319	194	34	decision	decision	NOUN
gp-319	194	35	-	-	PUNCT
gp-319	194	36	making	make	VERB
gp-319	194	37	structure	structure	NOUN
gp-319	194	38	.	.	PUNCT
gp-319	195	1	this	this	PRON
gp-319	195	2	causes	cause	VERB
gp-319	195	3	their	their	PRON
gp-319	195	4	contribution	contribution	NOUN
gp-319	195	5	to	to	ADP
gp-319	195	6	social	social	ADJ
gp-319	195	7	disclosure	disclosure	NOUN
gp-319	195	8	has	have	AUX
gp-319	195	9	not	not	PART
gp-319	195	10	been	be	AUX
gp-319	195	11	realized	realize	VERB
gp-319	195	12	in	in	ADP
gp-319	195	13	real	real	ADJ
gp-319	195	14	terms	term	NOUN
gp-319	195	15	.	.	PUNCT
gp-319	196	1	based	base	VERB
gp-319	196	2	on	on	ADP
gp-319	196	3	legitimacy	legitimacy	NOUN
gp-319	196	4	theory	theory	NOUN
gp-319	196	5	(	(	PUNCT
gp-319	196	6	suchman	suchman	NOUN
gp-319	196	7	,	,	PUNCT
gp-319	196	8	1995	1995	NUM
gp-319	196	9	;	;	PUNCT
gp-319	196	10	deegan	deegan	PROPN
gp-319	196	11	,	,	PUNCT
gp-319	196	12	2002	2002	NUM
gp-319	196	13	)	)	PUNCT
gp-319	196	14	,	,	PUNCT
gp-319	196	15	the	the	DET
gp-319	196	16	presence	presence	NOUN
gp-319	196	17	of	of	ADP
gp-319	196	18	women	woman	NOUN
gp-319	196	19	on	on	ADP
gp-319	196	20	boards	board	NOUN
gp-319	196	21	can	can	AUX
gp-319	196	22	be	be	AUX
gp-319	196	23	used	use	VERB
gp-319	196	24	as	as	ADP
gp-319	196	25	a	a	DET
gp-319	196	26	symbolic	symbolic	ADJ
gp-319	196	27	strategy	strategy	NOUN
gp-319	196	28	to	to	PART
gp-319	196	29	gain	gain	VERB
gp-319	196	30	public	public	ADJ
gp-319	196	31	acceptance	acceptance	NOUN
gp-319	196	32	,	,	PUNCT
gp-319	196	33	but	but	CCONJ
gp-319	196	34	does	do	AUX
gp-319	196	35	not	not	PART
gp-319	196	36	guarantee	guarantee	VERB
gp-319	196	37	strengthening	strengthen	VERB
gp-319	196	38	disclosure	disclosure	NOUN
gp-319	196	39	.	.	PUNCT
gp-319	197	1	from	from	ADP
gp-319	197	2	the	the	DET
gp-319	197	3	perspective	perspective	NOUN
gp-319	197	4	of	of	ADP
gp-319	197	5	stakeholder	stakeholder	NOUN
gp-319	197	6	theory	theory	NOUN
gp-319	197	7	(	(	PUNCT
gp-319	197	8	freeman	freeman	PROPN
gp-319	197	9	,	,	PUNCT
gp-319	197	10	1984	1984	NUM
gp-319	197	11	)	)	PUNCT
gp-319	197	12	,	,	PUNCT
gp-319	197	13	the	the	DET
gp-319	197	14	dominance	dominance	NOUN
gp-319	197	15	of	of	ADP
gp-319	197	16	power	power	NOUN
gp-319	197	17	in	in	ADP
gp-319	197	18	the	the	DET
gp-319	197	19	board	board	NOUN
gp-319	197	20	and	and	CCONJ
gp-319	197	21	the	the	DET
gp-319	197	22	weak	weak	ADJ
gp-319	197	23	position	position	NOUN
gp-319	197	24	of	of	ADP
gp-319	197	25	women	woman	NOUN
gp-319	197	26	in	in	ADP
gp-319	197	27	the	the	DET
gp-319	197	28	decision	decision	NOUN
gp-319	197	29	-	-	PUNCT
gp-319	197	30	making	make	VERB
gp-319	197	31	structure	structure	NOUN
gp-319	197	32	are	be	AUX
gp-319	197	33	factors	factor	NOUN
gp-319	197	34	inhibiting	inhibit	VERB
gp-319	197	35	the	the	DET
gp-319	197	36	effectiveness	effectiveness	NOUN
gp-319	197	37	of	of	ADP
gp-319	197	38	gender	gender	NOUN
gp-319	197	39	diversity	diversity	NOUN
gp-319	197	40	in	in	ADP
gp-319	197	41	encouraging	encourage	VERB
gp-319	197	42	transparency	transparency	NOUN
gp-319	197	43	.	.	PUNCT
gp-319	198	1	firm	firm	ADJ
gp-319	198	2	size	size	NOUN
gp-319	198	3	and	and	CCONJ
gp-319	198	4	decent	decent	ADJ
gp-319	198	5	work	work	NOUN
gp-319	198	6	(	(	PUNCT
gp-319	198	7	sdg8	sdg8	PROPN
gp-319	198	8	)	)	PUNCT
gp-319	198	9	firm	firm	ADJ
gp-319	198	10	size	size	NOUN
gp-319	198	11	(	(	PUNCT
gp-319	198	12	fsize	fsize	NOUN
gp-319	198	13	)	)	PUNCT
gp-319	198	14	has	have	VERB
gp-319	198	15	a	a	DET
gp-319	198	16	coefficient	coefficient	NOUN
gp-319	198	17	of	of	ADP
gp-319	198	18	0.0377	0.0377	NUM
gp-319	198	19	with	with	ADP
gp-319	198	20	a	a	DET
gp-319	198	21	significance	significance	NOUN
gp-319	198	22	value	value	NOUN
gp-319	198	23	of	of	ADP
gp-319	198	24	0.000	0.000	NUM
gp-319	198	25	<	<	X
gp-319	198	26	0.05	0.05	NUM
gp-319	198	27	,	,	PUNCT
gp-319	198	28	so	so	CCONJ
gp-319	198	29	the	the	DET
gp-319	198	30	null	null	ADJ
gp-319	198	31	hypothesis	hypothesis	NOUN
gp-319	198	32	(	(	PUNCT
gp-319	198	33	h₀	h₀	NOUN
gp-319	198	34	)	)	PUNCT
gp-319	198	35	is	be	AUX
gp-319	198	36	rejected	reject	VERB
gp-319	198	37	and	and	CCONJ
gp-319	198	38	the	the	DET
gp-319	198	39	alternative	alternative	ADJ
gp-319	198	40	hypothesis	hypothesis	NOUN
gp-319	198	41	(	(	PUNCT
gp-319	198	42	hₐ	hₐ	ADV
gp-319	198	43	)	)	PUNCT
gp-319	198	44	is	be	AUX
gp-319	198	45	accepted	accept	VERB
gp-319	198	46	.	.	PUNCT
gp-319	199	1	thus	thus	ADV
gp-319	199	2	,	,	PUNCT
gp-319	199	3	it	it	PRON
gp-319	199	4	can	can	AUX
gp-319	199	5	be	be	AUX
gp-319	199	6	concluded	conclude	VERB
gp-319	199	7	that	that	SCONJ
gp-319	199	8	company	company	NOUN
gp-319	199	9	size	size	NOUN
gp-319	199	10	has	have	VERB
gp-319	199	11	a	a	DET
gp-319	199	12	significant	significant	ADJ
gp-319	199	13	positive	positive	ADJ
gp-319	199	14	effect	effect	NOUN
gp-319	199	15	on	on	ADP
gp-319	199	16	the	the	DET
gp-319	199	17	disclosure	disclosure	NOUN
gp-319	199	18	of	of	ADP
gp-319	199	19	decent	decent	ADJ
gp-319	199	20	work	work	NOUN
gp-319	199	21	(	(	PUNCT
gp-319	199	22	sdgs	sdgs	PROPN
gp-319	199	23	8)	8)	NUM
gp-319	199	24	in	in	ADP
gp-319	199	25	non	non	ADJ
gp-319	199	26	-	-	ADJ
gp-319	199	27	financial	financial	ADJ
gp-319	199	28	sector	sector	NOUN
gp-319	199	29	companies	company	NOUN
gp-319	199	30	listed	list	VERB
gp-319	199	31	on	on	ADP
gp-319	199	32	the	the	DET
gp-319	199	33	idx	idx	NOUN
gp-319	199	34	for	for	ADP
gp-319	199	35	the	the	DET
gp-319	199	36	period	period	NOUN
gp-319	199	37	2019	2019	NUM
gp-319	199	38	-	-	SYM
gp-319	199	39	2023	2023	NUM
gp-319	199	40	.	.	PUNCT
gp-319	200	1	this	this	DET
gp-319	200	2	finding	finding	NOUN
gp-319	200	3	shows	show	VERB
gp-319	200	4	that	that	SCONJ
gp-319	200	5	companies	company	NOUN
gp-319	200	6	with	with	ADP
gp-319	200	7	a	a	DET
gp-319	200	8	larger	large	ADJ
gp-319	200	9	scale	scale	NOUN
gp-319	200	10	tend	tend	VERB
gp-319	200	11	to	to	PART
gp-319	200	12	have	have	VERB
gp-319	200	13	better	well	ADJ
gp-319	200	14	reporting	reporting	NOUN
gp-319	200	15	capacity	capacity	NOUN
gp-319	200	16	because	because	SCONJ
gp-319	200	17	they	they	PRON
gp-319	200	18	are	be	AUX
gp-319	200	19	supported	support	VERB
gp-319	200	20	by	by	ADP
gp-319	200	21	the	the	DET
gp-319	200	22	availability	availability	NOUN
gp-319	200	23	of	of	ADP
gp-319	200	24	adequate	adequate	ADJ
gp-319	200	25	financial	financial	ADJ
gp-319	200	26	,	,	PUNCT
gp-319	200	27	human	human	ADJ
gp-319	200	28	and	and	CCONJ
gp-319	200	29	information	information	NOUN
gp-319	200	30	system	system	NOUN
gp-319	200	31	resources	resource	NOUN
gp-319	200	32	(	(	PUNCT
gp-319	200	33	dilling	dille	VERB
gp-319	200	34	&	&	CCONJ
gp-319	200	35	caykoylu	caykoylu	NOUN
gp-319	200	36	,	,	PUNCT
gp-319	200	37	2019	2019	NUM
gp-319	200	38	;	;	PUNCT
gp-319	200	39	sumiani	sumiani	PROPN
gp-319	200	40	et	et	PROPN
gp-319	200	41	al	al	PROPN
gp-319	200	42	.	.	PROPN
gp-319	200	43	,	,	PUNCT
gp-319	200	44	2020	2020	NUM
gp-319	200	45	)	)	PUNCT
gp-319	200	46	.	.	PUNCT
gp-319	201	1	in	in	ADP
gp-319	201	2	addition	addition	NOUN
gp-319	201	3	,	,	PUNCT
gp-319	201	4	large	large	ADJ
gp-319	201	5	companies	company	NOUN
gp-319	201	6	are	be	AUX
gp-319	201	7	more	more	ADV
gp-319	201	8	unveiling	unveil	VERB
gp-319	201	9	the	the	DET
gp-319	201	10	drivers	driver	NOUN
gp-319	201	11	of	of	ADP
gp-319	201	12	sdgs	sdgs	ADJ
gp-319	201	13	8	8	NUM
gp-319	201	14	disclosure	disclosure	NOUN
gp-319	201	15	:	:	PUNCT
gp-319	201	16	evidence	evidence	NOUN
gp-319	201	17	from	from	ADP
gp-319	201	18	governance	governance	NOUN
gp-319	201	19	,	,	PUNCT
gp-319	201	20	firm	firm	ADJ
gp-319	201	21	characteristics	characteristic	NOUN
gp-319	201	22	,	,	PUNCT
gp-319	201	23	and	and	CCONJ
gp-319	201	24	strategic	strategic	ADJ
gp-319	201	25	factors	factor	NOUN
gp-319	201	26	in	in	ADP
gp-319	201	27	indonesian	indonesian	ADJ
gp-319	201	28	listed	list	VERB
gp-319	201	29	firms	firm	NOUN
gp-319	201	30	1801	1801	NUM
gp-319	201	31	open	open	ADJ
gp-319	201	32	to	to	ADP
gp-319	201	33	external	external	ADJ
gp-319	201	34	pressures	pressure	NOUN
gp-319	201	35	from	from	ADP
gp-319	201	36	regulators	regulator	NOUN
gp-319	201	37	,	,	PUNCT
gp-319	201	38	investors	investor	NOUN
gp-319	201	39	and	and	CCONJ
gp-319	201	40	the	the	DET
gp-319	201	41	wider	wide	ADJ
gp-319	201	42	community	community	NOUN
gp-319	201	43	that	that	PRON
gp-319	201	44	demand	demand	VERB
gp-319	201	45	transparency	transparency	NOUN
gp-319	201	46	on	on	ADP
gp-319	201	47	social	social	ADJ
gp-319	201	48	performance	performance	NOUN
gp-319	201	49	,	,	PUNCT
gp-319	201	50	including	include	VERB
gp-319	201	51	labor	labor	NOUN
gp-319	201	52	aspects	aspect	NOUN
gp-319	201	53	.	.	PUNCT
gp-319	202	1	within	within	ADP
gp-319	202	2	the	the	DET
gp-319	202	3	framework	framework	NOUN
gp-319	202	4	of	of	ADP
gp-319	202	5	legitimacy	legitimacy	NOUN
gp-319	202	6	theory	theory	NOUN
gp-319	202	7	,	,	PUNCT
gp-319	202	8	these	these	DET
gp-319	202	9	conditions	condition	NOUN
gp-319	202	10	encourage	encourage	VERB
gp-319	202	11	large	large	ADJ
gp-319	202	12	companies	company	NOUN
gp-319	202	13	to	to	PART
gp-319	202	14	increase	increase	VERB
gp-319	202	15	sustainability	sustainability	NOUN
gp-319	202	16	disclosures	disclosure	NOUN
gp-319	202	17	to	to	PART
gp-319	202	18	maintain	maintain	VERB
gp-319	202	19	public	public	ADJ
gp-319	202	20	trust	trust	NOUN
gp-319	202	21	and	and	CCONJ
gp-319	202	22	a	a	DET
gp-319	202	23	positive	positive	ADJ
gp-319	202	24	corporate	corporate	ADJ
gp-319	202	25	reputation	reputation	NOUN
gp-319	202	26	.	.	PUNCT
gp-319	203	1	profitability	profitability	NOUN
gp-319	203	2	and	and	CCONJ
gp-319	203	3	decent	decent	ADJ
gp-319	203	4	work	work	NOUN
gp-319	203	5	(	(	PUNCT
gp-319	203	6	sdg8	sdg8	PROPN
gp-319	203	7	)	)	PUNCT
gp-319	203	8	profitability	profitability	NOUN
gp-319	203	9	(	(	PUNCT
gp-319	203	10	profit	profit	NOUN
gp-319	203	11	)	)	PUNCT
gp-319	203	12	has	have	VERB
gp-319	203	13	a	a	DET
gp-319	203	14	coefficient	coefficient	NOUN
gp-319	203	15	of	of	ADP
gp-319	203	16	0.2319	0.2319	NUM
gp-319	203	17	with	with	ADP
gp-319	203	18	a	a	DET
gp-319	203	19	significance	significance	NOUN
gp-319	203	20	value	value	NOUN
gp-319	203	21	of	of	ADP
gp-319	203	22	0.116	0.116	NUM
gp-319	203	23	>	>	PUNCT
gp-319	203	24	0.05	0.05	NUM
gp-319	203	25	,	,	PUNCT
gp-319	203	26	so	so	CCONJ
gp-319	203	27	the	the	DET
gp-319	203	28	null	null	ADJ
gp-319	203	29	hypothesis	hypothesis	NOUN
gp-319	203	30	(	(	PUNCT
gp-319	203	31	h₀	h₀	NOUN
gp-319	203	32	)	)	PUNCT
gp-319	203	33	is	be	AUX
gp-319	203	34	accepted	accept	VERB
gp-319	203	35	and	and	CCONJ
gp-319	203	36	the	the	DET
gp-319	203	37	alternative	alternative	ADJ
gp-319	203	38	hypothesis	hypothesis	NOUN
gp-319	203	39	(	(	PUNCT
gp-319	203	40	hₐ	hₐ	ADV
gp-319	203	41	)	)	PUNCT
gp-319	203	42	is	be	AUX
gp-319	203	43	rejected	reject	VERB
gp-319	203	44	.	.	PUNCT
gp-319	204	1	thus	thus	ADV
gp-319	204	2	,	,	PUNCT
gp-319	204	3	it	it	PRON
gp-319	204	4	can	can	AUX
gp-319	204	5	be	be	AUX
gp-319	204	6	concluded	conclude	VERB
gp-319	204	7	that	that	SCONJ
gp-319	204	8	profitability	profitability	NOUN
gp-319	204	9	has	have	VERB
gp-319	204	10	no	no	DET
gp-319	204	11	significant	significant	ADJ
gp-319	204	12	effect	effect	NOUN
gp-319	204	13	on	on	ADP
gp-319	204	14	the	the	DET
gp-319	204	15	disclosure	disclosure	NOUN
gp-319	204	16	of	of	ADP
gp-319	204	17	decent	decent	ADJ
gp-319	204	18	work	work	NOUN
gp-319	204	19	(	(	PUNCT
gp-319	204	20	sdgs	sdgs	PROPN
gp-319	204	21	8)	8)	NUM
gp-319	204	22	in	in	ADP
gp-319	204	23	non	non	ADJ
gp-319	204	24	-	-	ADJ
gp-319	204	25	financial	financial	ADJ
gp-319	204	26	sector	sector	NOUN
gp-319	204	27	companies	company	NOUN
gp-319	204	28	listed	list	VERB
gp-319	204	29	on	on	ADP
gp-319	204	30	the	the	DET
gp-319	204	31	idx	idx	NOUN
gp-319	204	32	for	for	ADP
gp-319	204	33	the	the	DET
gp-319	204	34	2019	2019	NUM
gp-319	204	35	-	-	SYM
gp-319	204	36	2023	2023	NUM
gp-319	204	37	period	period	NOUN
gp-319	204	38	.	.	PUNCT
gp-319	205	1	this	this	DET
gp-319	205	2	finding	finding	NOUN
gp-319	205	3	is	be	AUX
gp-319	205	4	consistent	consistent	ADJ
gp-319	205	5	with	with	ADP
gp-319	205	6	the	the	DET
gp-319	205	7	results	result	NOUN
gp-319	205	8	of	of	ADP
gp-319	205	9	research	research	NOUN
gp-319	205	10	by	by	ADP
gp-319	205	11	saha	saha	PROPN
gp-319	205	12	et	et	PROPN
gp-319	205	13	al	al	PROPN
gp-319	205	14	.	.	PROPN
gp-319	206	1	(	(	PUNCT
gp-319	206	2	2023	2023	NUM
gp-319	206	3	)	)	PUNCT
gp-319	206	4	and	and	CCONJ
gp-319	206	5	beretta	beretta	PROPN
gp-319	206	6	et	et	PROPN
gp-319	206	7	al	al	PROPN
gp-319	206	8	.	.	PROPN
gp-319	207	1	(	(	PUNCT
gp-319	207	2	2025	2025	NUM
gp-319	207	3	)	)	PUNCT
gp-319	207	4	which	which	PRON
gp-319	207	5	state	state	VERB
gp-319	207	6	that	that	SCONJ
gp-319	207	7	financial	financial	ADJ
gp-319	207	8	performance	performance	NOUN
gp-319	207	9	is	be	AUX
gp-319	207	10	not	not	PART
gp-319	207	11	the	the	DET
gp-319	207	12	main	main	ADJ
gp-319	207	13	determinant	determinant	ADJ
gp-319	207	14	in	in	ADP
gp-319	207	15	encouraging	encourage	VERB
gp-319	207	16	sustainability	sustainability	NOUN
gp-319	207	17	disclosure	disclosure	NOUN
gp-319	207	18	,	,	PUNCT
gp-319	207	19	including	include	VERB
gp-319	207	20	labor	labor	NOUN
gp-319	207	21	aspects	aspect	NOUN
gp-319	207	22	.	.	PUNCT
gp-319	208	1	companies	company	NOUN
gp-319	208	2	that	that	PRON
gp-319	208	3	have	have	VERB
gp-319	208	4	high	high	ADJ
gp-319	208	5	profits	profit	NOUN
gp-319	208	6	may	may	AUX
gp-319	208	7	not	not	PART
gp-319	208	8	necessarily	necessarily	ADV
gp-319	208	9	show	show	VERB
gp-319	208	10	a	a	DET
gp-319	208	11	commitment	commitment	NOUN
gp-319	208	12	to	to	ADP
gp-319	208	13	social	social	ADJ
gp-319	208	14	transparency	transparency	NOUN
gp-319	208	15	,	,	PUNCT
gp-319	208	16	as	as	SCONJ
gp-319	208	17	they	they	PRON
gp-319	208	18	are	be	AUX
gp-319	208	19	more	more	ADV
gp-319	208	20	focused	focused	ADJ
gp-319	208	21	on	on	ADP
gp-319	208	22	business	business	NOUN
gp-319	208	23	expansion	expansion	NOUN
gp-319	208	24	or	or	CCONJ
gp-319	208	25	operational	operational	ADJ
gp-319	208	26	efficiency	efficiency	NOUN
gp-319	208	27	.	.	PUNCT
gp-319	209	1	conversely	conversely	ADV
gp-319	209	2	,	,	PUNCT
gp-319	209	3	companies	company	NOUN
gp-319	209	4	with	with	ADP
gp-319	209	5	low	low	ADJ
gp-319	209	6	profitability	profitability	NOUN
gp-319	209	7	may	may	AUX
gp-319	209	8	be	be	AUX
gp-319	209	9	encouraged	encourage	VERB
gp-319	209	10	to	to	PART
gp-319	209	11	disclose	disclose	VERB
gp-319	209	12	labor	labor	NOUN
gp-319	209	13	information	information	NOUN
gp-319	209	14	in	in	ADP
gp-319	209	15	response	response	NOUN
gp-319	209	16	to	to	ADP
gp-319	209	17	external	external	ADJ
gp-319	209	18	pressures	pressure	NOUN
gp-319	209	19	,	,	PUNCT
gp-319	209	20	such	such	ADJ
gp-319	209	21	as	as	ADP
gp-319	209	22	regulations	regulation	NOUN
gp-319	209	23	,	,	PUNCT
gp-319	209	24	investor	investor	NOUN
gp-319	209	25	demands	demand	NOUN
gp-319	209	26	,	,	PUNCT
gp-319	209	27	and	and	CCONJ
gp-319	209	28	public	public	ADJ
gp-319	209	29	expectations	expectation	NOUN
gp-319	209	30	.	.	PUNCT
gp-319	210	1	this	this	PRON
gp-319	210	2	suggests	suggest	VERB
gp-319	210	3	that	that	SCONJ
gp-319	210	4	the	the	DET
gp-319	210	5	motivation	motivation	NOUN
gp-319	210	6	to	to	PART
gp-319	210	7	disclose	disclose	VERB
gp-319	210	8	sdgs	sdgs	ADJ
gp-319	210	9	8	8	NUM
gp-319	210	10	is	be	AUX
gp-319	210	11	more	more	ADV
gp-319	210	12	influenced	influence	VERB
gp-319	210	13	by	by	ADP
gp-319	210	14	social	social	ADJ
gp-319	210	15	legitimacy	legitimacy	NOUN
gp-319	210	16	factors	factor	NOUN
gp-319	210	17	and	and	CCONJ
gp-319	210	18	stakeholder	stakeholder	NOUN
gp-319	210	19	pressure	pressure	NOUN
gp-319	210	20	than	than	ADP
gp-319	210	21	by	by	ADP
gp-319	210	22	the	the	DET
gp-319	210	23	internal	internal	ADJ
gp-319	210	24	financial	financial	ADJ
gp-319	210	25	strength	strength	NOUN
gp-319	210	26	of	of	ADP
gp-319	210	27	the	the	DET
gp-319	210	28	company	company	NOUN
gp-319	210	29	.	.	PUNCT
gp-319	211	1	leverage	leverage	NOUN
gp-319	211	2	and	and	CCONJ
gp-319	211	3	decent	decent	ADJ
gp-319	211	4	work	work	NOUN
gp-319	211	5	(	(	PUNCT
gp-319	211	6	sdg8	sdg8	PROPN
gp-319	211	7	)	)	PUNCT
gp-319	211	8	leverage	leverage	NOUN
gp-319	211	9	(	(	PUNCT
gp-319	211	10	lev	lev	NOUN
gp-319	211	11	)	)	PUNCT
gp-319	211	12	has	have	VERB
gp-319	211	13	a	a	DET
gp-319	211	14	coefficient	coefficient	NOUN
gp-319	211	15	of	of	ADP
gp-319	211	16	0.0068	0.0068	NUM
gp-319	211	17	with	with	ADP
gp-319	211	18	a	a	DET
gp-319	211	19	significance	significance	NOUN
gp-319	211	20	value	value	NOUN
gp-319	211	21	of	of	ADP
gp-319	211	22	0.002	0.002	NUM
gp-319	211	23	(	(	PUNCT
gp-319	211	24	<	<	X
gp-319	211	25	0.05	0.05	NUM
gp-319	211	26	)	)	PUNCT
gp-319	211	27	,	,	PUNCT
gp-319	211	28	so	so	CCONJ
gp-319	211	29	the	the	DET
gp-319	211	30	null	null	ADJ
gp-319	211	31	hypothesis	hypothesis	NOUN
gp-319	211	32	(	(	PUNCT
gp-319	211	33	h₀	h₀	NOUN
gp-319	211	34	)	)	PUNCT
gp-319	211	35	is	be	AUX
gp-319	211	36	rejected	reject	VERB
gp-319	211	37	and	and	CCONJ
gp-319	211	38	the	the	DET
gp-319	211	39	alternative	alternative	ADJ
gp-319	211	40	hypothesis	hypothesis	NOUN
gp-319	211	41	(	(	PUNCT
gp-319	211	42	hₐ	hₐ	ADV
gp-319	211	43	)	)	PUNCT
gp-319	211	44	is	be	AUX
gp-319	211	45	accepted	accept	VERB
gp-319	211	46	.	.	PUNCT
gp-319	212	1	thus	thus	ADV
gp-319	212	2	,	,	PUNCT
gp-319	212	3	it	it	PRON
gp-319	212	4	can	can	AUX
gp-319	212	5	be	be	AUX
gp-319	212	6	concluded	conclude	VERB
gp-319	212	7	that	that	SCONJ
gp-319	212	8	leverage	leverage	NOUN
gp-319	212	9	has	have	VERB
gp-319	212	10	a	a	DET
gp-319	212	11	significant	significant	ADJ
gp-319	212	12	positive	positive	ADJ
gp-319	212	13	effect	effect	NOUN
gp-319	212	14	on	on	ADP
gp-319	212	15	the	the	DET
gp-319	212	16	disclosure	disclosure	NOUN
gp-319	212	17	of	of	ADP
gp-319	212	18	decent	decent	ADJ
gp-319	212	19	work	work	NOUN
gp-319	212	20	(	(	PUNCT
gp-319	212	21	sdgs	sdgs	PROPN
gp-319	212	22	8)	8)	NUM
gp-319	212	23	in	in	ADP
gp-319	212	24	non	non	ADJ
gp-319	212	25	-	-	ADJ
gp-319	212	26	financial	financial	ADJ
gp-319	212	27	sector	sector	NOUN
gp-319	212	28	companies	company	NOUN
gp-319	212	29	listed	list	VERB
gp-319	212	30	on	on	ADP
gp-319	212	31	the	the	DET
gp-319	212	32	idx	idx	NOUN
gp-319	212	33	for	for	ADP
gp-319	212	34	the	the	DET
gp-319	212	35	2019	2019	NUM
gp-319	212	36	-	-	SYM
gp-319	212	37	2023	2023	NUM
gp-319	212	38	period	period	NOUN
gp-319	212	39	.	.	PUNCT
gp-319	213	1	this	this	PRON
gp-319	213	2	means	mean	VERB
gp-319	213	3	that	that	SCONJ
gp-319	213	4	the	the	PRON
gp-319	213	5	higher	high	ADJ
gp-319	213	6	the	the	DET
gp-319	213	7	level	level	NOUN
gp-319	213	8	of	of	ADP
gp-319	213	9	corporate	corporate	ADJ
gp-319	213	10	debt	debt	NOUN
gp-319	213	11	,	,	PUNCT
gp-319	213	12	the	the	PRON
gp-319	213	13	greater	great	ADJ
gp-319	213	14	the	the	DET
gp-319	213	15	tendency	tendency	NOUN
gp-319	213	16	of	of	ADP
gp-319	213	17	companies	company	NOUN
gp-319	213	18	to	to	PART
gp-319	213	19	increase	increase	VERB
gp-319	213	20	social	social	ADJ
gp-319	213	21	transparency	transparency	NOUN
gp-319	213	22	as	as	ADP
gp-319	213	23	a	a	DET
gp-319	213	24	form	form	NOUN
gp-319	213	25	of	of	ADP
gp-319	213	26	responsibility	responsibility	NOUN
gp-319	213	27	to	to	ADP
gp-319	213	28	the	the	DET
gp-319	213	29	public	public	ADJ
gp-319	213	30	and	and	CCONJ
gp-319	213	31	lenders	lender	NOUN
gp-319	213	32	.	.	PUNCT
gp-319	214	1	in	in	ADP
gp-319	214	2	the	the	DET
gp-319	214	3	perspective	perspective	NOUN
gp-319	214	4	of	of	ADP
gp-319	214	5	legitimacy	legitimacy	NOUN
gp-319	214	6	theory	theory	NOUN
gp-319	214	7	(	(	PUNCT
gp-319	214	8	suchman	suchman	NOUN
gp-319	214	9	,	,	PUNCT
gp-319	214	10	1995	1995	NUM
gp-319	214	11	;	;	PUNCT
gp-319	214	12	deegan	deegan	PROPN
gp-319	214	13	,	,	PUNCT
gp-319	214	14	2002	2002	NUM
gp-319	214	15	)	)	PUNCT
gp-319	214	16	,	,	PUNCT
gp-319	214	17	companies	company	NOUN
gp-319	214	18	that	that	PRON
gp-319	214	19	have	have	VERB
gp-319	214	20	a	a	DET
gp-319	214	21	high	high	ADJ
gp-319	214	22	liability	liability	NOUN
gp-319	214	23	burden	burden	NOUN
gp-319	214	24	face	face	VERB
gp-319	214	25	greater	great	ADJ
gp-319	214	26	external	external	ADJ
gp-319	214	27	pressure	pressure	NOUN
gp-319	214	28	to	to	PART
gp-319	214	29	demonstrate	demonstrate	VERB
gp-319	214	30	a	a	DET
gp-319	214	31	commitment	commitment	NOUN
gp-319	214	32	to	to	ADP
gp-319	214	33	decent	decent	ADJ
gp-319	214	34	labor	labor	NOUN
gp-319	214	35	practices	practice	NOUN
gp-319	214	36	.	.	PUNCT
gp-319	215	1	in	in	ADP
gp-319	215	2	addition	addition	NOUN
gp-319	215	3	,	,	PUNCT
gp-319	215	4	companies	company	NOUN
gp-319	215	5	with	with	ADP
gp-319	215	6	high	high	ADJ
gp-319	215	7	levels	level	NOUN
gp-319	215	8	of	of	ADP
gp-319	215	9	debt	debt	NOUN
gp-319	215	10	usually	usually	ADV
gp-319	215	11	face	face	VERB
gp-319	215	12	greater	great	ADJ
gp-319	215	13	pressure	pressure	NOUN
gp-319	215	14	from	from	ADP
gp-319	215	15	creditors	creditor	NOUN
gp-319	215	16	and	and	CCONJ
gp-319	215	17	financing	financing	NOUN
gp-319	215	18	institutions	institution	NOUN
gp-319	215	19	,	,	PUNCT
gp-319	215	20	which	which	PRON
gp-319	215	21	demand	demand	VERB
gp-319	215	22	transparency	transparency	NOUN
gp-319	215	23	as	as	ADP
gp-319	215	24	a	a	DET
gp-319	215	25	form	form	NOUN
gp-319	215	26	of	of	ADP
gp-319	215	27	risk	risk	NOUN
gp-319	215	28	management	management	NOUN
gp-319	215	29	and	and	CCONJ
gp-319	215	30	assurance	assurance	NOUN
gp-319	215	31	of	of	ADP
gp-319	215	32	business	business	NOUN
gp-319	215	33	continuity	continuity	NOUN
gp-319	215	34	(	(	PUNCT
gp-319	215	35	dhingra	dhingra	PROPN
gp-319	215	36	et	et	PROPN
gp-319	215	37	al	al	PROPN
gp-319	215	38	.	.	PROPN
gp-319	215	39	,	,	PUNCT
gp-319	215	40	2022	2022	NUM
gp-319	215	41	;	;	PUNCT
gp-319	215	42	freeman	freeman	NOUN
gp-319	215	43	,	,	PUNCT
gp-319	215	44	1984	1984	NUM
gp-319	215	45	)	)	PUNCT
gp-319	215	46	.	.	PUNCT
gp-319	216	1	under	under	ADP
gp-319	216	2	these	these	DET
gp-319	216	3	conditions	condition	NOUN
gp-319	216	4	,	,	PUNCT
gp-319	216	5	social	social	ADJ
gp-319	216	6	reporting	reporting	NOUN
gp-319	216	7	,	,	PUNCT
gp-319	216	8	especially	especially	ADV
gp-319	216	9	related	relate	VERB
gp-319	216	10	to	to	ADP
gp-319	216	11	labor	labor	NOUN
gp-319	216	12	issues	issue	NOUN
gp-319	216	13	,	,	PUNCT
gp-319	216	14	can	can	AUX
gp-319	216	15	serve	serve	VERB
gp-319	216	16	as	as	ADP
gp-319	216	17	a	a	DET
gp-319	216	18	strategic	strategic	ADJ
gp-319	216	19	tool	tool	NOUN
gp-319	216	20	to	to	PART
gp-319	216	21	demonstrate	demonstrate	VERB
gp-319	216	22	the	the	DET
gp-319	216	23	company	company	NOUN
gp-319	216	24	's	's	PART
gp-319	216	25	commitment	commitment	NOUN
gp-319	216	26	to	to	ADP
gp-319	216	27	social	social	ADJ
gp-319	216	28	responsibility	responsibility	NOUN
gp-319	216	29	and	and	CCONJ
gp-319	216	30	sustainability	sustainability	NOUN
gp-319	216	31	,	,	PUNCT
gp-319	216	32	while	while	SCONJ
gp-319	216	33	building	build	VERB
gp-319	216	34	the	the	DET
gp-319	216	35	trust	trust	NOUN
gp-319	216	36	of	of	ADP
gp-319	216	37	financial	financial	ADJ
gp-319	216	38	stakeholders	stakeholder	NOUN
gp-319	216	39	.	.	PUNCT
gp-319	217	1	therefore	therefore	ADV
gp-319	217	2	,	,	PUNCT
gp-319	217	3	increased	increase	VERB
gp-319	217	4	disclosure	disclosure	NOUN
gp-319	217	5	in	in	ADP
gp-319	217	6	highly	highly	ADV
gp-319	217	7	leveraged	leverage	VERB
gp-319	217	8	companies	company	NOUN
gp-319	217	9	reflects	reflect	VERB
gp-319	217	10	a	a	DET
gp-319	217	11	response	response	NOUN
gp-319	217	12	to	to	ADP
gp-319	217	13	external	external	ADJ
gp-319	217	14	pressures	pressure	NOUN
gp-319	217	15	,	,	PUNCT
gp-319	217	16	rather	rather	ADV
gp-319	217	17	than	than	ADP
gp-319	217	18	being	be	AUX
gp-319	217	19	driven	drive	VERB
gp-319	217	20	by	by	ADP
gp-319	217	21	internal	internal	ADJ
gp-319	217	22	performance	performance	NOUN
gp-319	217	23	,	,	PUNCT
gp-319	217	24	so	so	SCONJ
gp-319	217	25	that	that	SCONJ
gp-319	217	26	reporting	reporting	NOUN
gp-319	217	27	becomes	become	VERB
gp-319	217	28	part	part	NOUN
gp-319	217	29	of	of	ADP
gp-319	217	30	an	an	DET
gp-319	217	31	external	external	ADJ
gp-319	217	32	reputation	reputation	NOUN
gp-319	217	33	and	and	CCONJ
gp-319	217	34	legitimacy	legitimacy	NOUN
gp-319	217	35	risk	risk	NOUN
gp-319	217	36	management	management	NOUN
gp-319	217	37	strategy	strategy	NOUN
gp-319	217	38	.	.	PUNCT
gp-319	218	1	asset	asset	NOUN
gp-319	218	2	growth	growth	NOUN
gp-319	218	3	and	and	CCONJ
gp-319	218	4	decent	decent	ADJ
gp-319	218	5	work	work	NOUN
gp-319	218	6	(	(	PUNCT
gp-319	218	7	sdg8	sdg8	PROPN
gp-319	218	8	)	)	PUNCT
gp-319	218	9	asset	asset	NOUN
gp-319	218	10	growth	growth	NOUN
gp-319	218	11	(	(	PUNCT
gp-319	218	12	agw	agw	NOUN
gp-319	218	13	)	)	PUNCT
gp-319	218	14	has	have	VERB
gp-319	218	15	a	a	DET
gp-319	218	16	coefficient	coefficient	NOUN
gp-319	218	17	of	of	ADP
gp-319	218	18	0.1215	0.1215	NUM
gp-319	218	19	with	with	ADP
gp-319	218	20	a	a	DET
gp-319	218	21	significance	significance	NOUN
gp-319	218	22	value	value	NOUN
gp-319	218	23	of	of	ADP
gp-319	218	24	0.114	0.114	NUM
gp-319	218	25	>	>	ADP
gp-319	218	26	0.05	0.05	NUM
gp-319	218	27	,	,	PUNCT
gp-319	218	28	so	so	CCONJ
gp-319	218	29	the	the	DET
gp-319	218	30	null	null	ADJ
gp-319	218	31	hypothesis	hypothesis	NOUN
gp-319	218	32	(	(	PUNCT
gp-319	218	33	h₀	h₀	NOUN
gp-319	218	34	)	)	PUNCT
gp-319	218	35	is	be	AUX
gp-319	218	36	accepted	accept	VERB
gp-319	218	37	and	and	CCONJ
gp-319	218	38	the	the	DET
gp-319	218	39	alternative	alternative	ADJ
gp-319	218	40	hypothesis	hypothesis	NOUN
gp-319	218	41	(	(	PUNCT
gp-319	218	42	hₐ	hₐ	ADV
gp-319	218	43	)	)	PUNCT
gp-319	218	44	is	be	AUX
gp-319	218	45	rejected	reject	VERB
gp-319	218	46	.	.	PUNCT
gp-319	219	1	thus	thus	ADV
gp-319	219	2	,	,	PUNCT
gp-319	219	3	american	american	ADJ
gp-319	219	4	journal	journal	PROPN
gp-319	219	5	of	of	ADP
gp-319	219	6	economic	economic	ADJ
gp-319	219	7	and	and	CCONJ
gp-319	219	8	management	management	NOUN
gp-319	219	9	business	business	NOUN
gp-319	219	10	vol	vol	NOUN
gp-319	219	11	.	.	PROPN
gp-319	220	1	4	4	NUM
gp-319	220	2	no	no	NOUN
gp-319	220	3	.	.	PUNCT
gp-319	221	1	10	10	NUM
gp-319	221	2	october	october	NOUN
gp-319	221	3	2025	2025	NUM
gp-319	221	4	1802	1802	NUM
gp-319	221	5	it	it	PRON
gp-319	221	6	can	can	AUX
gp-319	221	7	be	be	AUX
gp-319	221	8	concluded	conclude	VERB
gp-319	221	9	that	that	SCONJ
gp-319	221	10	asset	asset	NOUN
gp-319	221	11	growth	growth	NOUN
gp-319	221	12	has	have	VERB
gp-319	221	13	no	no	DET
gp-319	221	14	significant	significant	ADJ
gp-319	221	15	effect	effect	NOUN
gp-319	221	16	on	on	ADP
gp-319	221	17	the	the	DET
gp-319	221	18	disclosure	disclosure	NOUN
gp-319	221	19	of	of	ADP
gp-319	221	20	decent	decent	ADJ
gp-319	221	21	work	work	NOUN
gp-319	221	22	(	(	PUNCT
gp-319	221	23	sdgs	sdgs	PROPN
gp-319	221	24	8)	8)	NUM
gp-319	221	25	in	in	ADP
gp-319	221	26	non	non	ADJ
gp-319	221	27	-	-	ADJ
gp-319	221	28	financial	financial	ADJ
gp-319	221	29	sector	sector	NOUN
gp-319	221	30	companies	company	NOUN
gp-319	221	31	listed	list	VERB
gp-319	221	32	on	on	ADP
gp-319	221	33	the	the	DET
gp-319	221	34	idx	idx	NOUN
gp-319	221	35	for	for	ADP
gp-319	221	36	the	the	DET
gp-319	221	37	2019	2019	NUM
gp-319	221	38	-	-	SYM
gp-319	221	39	2023	2023	NUM
gp-319	221	40	period	period	NOUN
gp-319	221	41	.	.	PUNCT
gp-319	222	1	this	this	DET
gp-319	222	2	finding	finding	NOUN
gp-319	222	3	is	be	AUX
gp-319	222	4	in	in	ADP
gp-319	222	5	line	line	NOUN
gp-319	222	6	with	with	ADP
gp-319	222	7	the	the	DET
gp-319	222	8	research	research	NOUN
gp-319	222	9	of	of	ADP
gp-319	222	10	maama	maama	NOUN
gp-319	222	11	and	and	CCONJ
gp-319	222	12	gani	gani	X
gp-319	222	13	(	(	PUNCT
gp-319	222	14	2022	2022	NUM
gp-319	222	15	)	)	PUNCT
gp-319	222	16	and	and	CCONJ
gp-319	222	17	kılıç	kılıç	PROPN
gp-319	222	18	and	and	CCONJ
gp-319	222	19	kuzey	kuzey	PROPN
gp-319	222	20	(	(	PUNCT
gp-319	222	21	2019	2019	NUM
gp-319	222	22	)	)	PUNCT
gp-319	222	23	which	which	PRON
gp-319	222	24	show	show	VERB
gp-319	222	25	that	that	SCONJ
gp-319	222	26	asset	asset	NOUN
gp-319	222	27	growth	growth	NOUN
gp-319	222	28	or	or	CCONJ
gp-319	222	29	company	company	NOUN
gp-319	222	30	expansion	expansion	NOUN
gp-319	222	31	does	do	AUX
gp-319	222	32	not	not	PART
gp-319	222	33	always	always	ADV
gp-319	222	34	correlate	correlate	VERB
gp-319	222	35	with	with	ADP
gp-319	222	36	increased	increase	VERB
gp-319	222	37	disclosure	disclosure	NOUN
gp-319	222	38	of	of	ADP
gp-319	222	39	social	social	ADJ
gp-319	222	40	responsibility	responsibility	NOUN
gp-319	222	41	,	,	PUNCT
gp-319	222	42	including	include	VERB
gp-319	222	43	labor	labor	NOUN
gp-319	222	44	aspects	aspect	NOUN
gp-319	222	45	.	.	PUNCT
gp-319	223	1	companies	company	NOUN
gp-319	223	2	with	with	ADP
gp-319	223	3	high	high	ADJ
gp-319	223	4	asset	asset	NOUN
gp-319	223	5	growth	growth	NOUN
gp-319	223	6	often	often	ADV
gp-319	223	7	focus	focus	VERB
gp-319	223	8	more	more	ADV
gp-319	223	9	on	on	ADP
gp-319	223	10	operational	operational	ADJ
gp-319	223	11	efficiency	efficiency	NOUN
gp-319	223	12	and	and	CCONJ
gp-319	223	13	market	market	NOUN
gp-319	223	14	expansion	expansion	NOUN
gp-319	223	15	,	,	PUNCT
gp-319	223	16	rather	rather	ADV
gp-319	223	17	than	than	ADP
gp-319	223	18	on	on	ADP
gp-319	223	19	improving	improve	VERB
gp-319	223	20	sustainability	sustainability	NOUN
gp-319	223	21	reporting	reporting	NOUN
gp-319	223	22	.	.	PUNCT
gp-319	224	1	conversely	conversely	ADV
gp-319	224	2	,	,	PUNCT
gp-319	224	3	companies	company	NOUN
gp-319	224	4	with	with	ADP
gp-319	224	5	lower	low	ADJ
gp-319	224	6	asset	asset	NOUN
gp-319	224	7	growth	growth	NOUN
gp-319	224	8	may	may	AUX
gp-319	224	9	still	still	ADV
gp-319	224	10	be	be	AUX
gp-319	224	11	compelled	compel	VERB
gp-319	224	12	to	to	PART
gp-319	224	13	make	make	VERB
gp-319	224	14	social	social	ADJ
gp-319	224	15	disclosures	disclosure	NOUN
gp-319	224	16	due	due	ADJ
gp-319	224	17	to	to	ADP
gp-319	224	18	external	external	ADJ
gp-319	224	19	pressures	pressure	NOUN
gp-319	224	20	or	or	CCONJ
gp-319	224	21	regulatory	regulatory	ADJ
gp-319	224	22	obligations	obligation	NOUN
gp-319	224	23	.	.	PUNCT
gp-319	225	1	thus	thus	ADV
gp-319	225	2	,	,	PUNCT
gp-319	225	3	external	external	ADJ
gp-319	225	4	factors	factor	NOUN
gp-319	225	5	such	such	ADJ
gp-319	225	6	as	as	ADP
gp-319	225	7	stakeholder	stakeholder	NOUN
gp-319	225	8	pressure	pressure	NOUN
gp-319	225	9	and	and	CCONJ
gp-319	225	10	social	social	ADJ
gp-319	225	11	legitimacy	legitimacy	NOUN
gp-319	225	12	remain	remain	VERB
gp-319	225	13	the	the	DET
gp-319	225	14	main	main	ADJ
gp-319	225	15	drivers	driver	NOUN
gp-319	225	16	of	of	ADP
gp-319	225	17	sdgs	sdgs	ADJ
gp-319	225	18	8	8	NUM
gp-319	225	19	disclosure	disclosure	NOUN
gp-319	225	20	rather	rather	ADV
gp-319	225	21	than	than	ADP
gp-319	225	22	asset	asset	NOUN
gp-319	225	23	growth	growth	NOUN
gp-319	225	24	itself	itself	PRON
gp-319	225	25	.	.	PUNCT
gp-319	226	1	cost	cost	NOUN
gp-319	226	2	leadership	leadership	NOUN
gp-319	226	3	and	and	CCONJ
gp-319	226	4	decent	decent	ADJ
gp-319	226	5	work	work	NOUN
gp-319	226	6	(	(	PUNCT
gp-319	226	7	sdg8	sdg8	PROPN
gp-319	226	8	)	)	PUNCT
gp-319	226	9	cost	cost	NOUN
gp-319	226	10	leadership	leadership	NOUN
gp-319	226	11	(	(	PUNCT
gp-319	226	12	cls	cls	NOUN
gp-319	226	13	)	)	PUNCT
gp-319	226	14	has	have	VERB
gp-319	226	15	a	a	DET
gp-319	226	16	coefficient	coefficient	NOUN
gp-319	226	17	of	of	ADP
gp-319	226	18	0.0643	0.0643	NUM
gp-319	226	19	with	with	ADP
gp-319	226	20	a	a	DET
gp-319	226	21	significance	significance	NOUN
gp-319	226	22	level	level	NOUN
gp-319	226	23	of	of	ADP
gp-319	226	24	0.017	0.017	NUM
gp-319	226	25	(	(	PUNCT
gp-319	226	26	<	<	X
gp-319	226	27	0.05	0.05	NUM
gp-319	226	28	)	)	PUNCT
gp-319	226	29	,	,	PUNCT
gp-319	226	30	so	so	CCONJ
gp-319	226	31	the	the	DET
gp-319	226	32	null	null	ADJ
gp-319	226	33	hypothesis	hypothesis	NOUN
gp-319	226	34	(	(	PUNCT
gp-319	226	35	h₀	h₀	NOUN
gp-319	226	36	)	)	PUNCT
gp-319	226	37	is	be	AUX
gp-319	226	38	rejected	reject	VERB
gp-319	226	39	and	and	CCONJ
gp-319	226	40	the	the	DET
gp-319	226	41	alternative	alternative	ADJ
gp-319	226	42	hypothesis	hypothesis	NOUN
gp-319	226	43	(	(	PUNCT
gp-319	226	44	hₐ	hₐ	ADV
gp-319	226	45	)	)	PUNCT
gp-319	226	46	is	be	AUX
gp-319	226	47	accepted	accept	VERB
gp-319	226	48	.	.	PUNCT
gp-319	227	1	thus	thus	ADV
gp-319	227	2	,	,	PUNCT
gp-319	227	3	it	it	PRON
gp-319	227	4	can	can	AUX
gp-319	227	5	be	be	AUX
gp-319	227	6	concluded	conclude	VERB
gp-319	227	7	that	that	SCONJ
gp-319	227	8	the	the	DET
gp-319	227	9	cost	cost	NOUN
gp-319	227	10	leadership	leadership	NOUN
gp-319	227	11	strategy	strategy	NOUN
gp-319	227	12	has	have	VERB
gp-319	227	13	a	a	DET
gp-319	227	14	significant	significant	ADJ
gp-319	227	15	positive	positive	ADJ
gp-319	227	16	effect	effect	NOUN
gp-319	227	17	on	on	ADP
gp-319	227	18	the	the	DET
gp-319	227	19	disclosure	disclosure	NOUN
gp-319	227	20	of	of	ADP
gp-319	227	21	decent	decent	ADJ
gp-319	227	22	work	work	NOUN
gp-319	227	23	(	(	PUNCT
gp-319	227	24	sdgs	sdgs	PROPN
gp-319	227	25	8)	8)	NUM
gp-319	227	26	in	in	ADP
gp-319	227	27	non	non	ADJ
gp-319	227	28	-	-	ADJ
gp-319	227	29	financial	financial	ADJ
gp-319	227	30	sector	sector	NOUN
gp-319	227	31	companies	company	NOUN
gp-319	227	32	listed	list	VERB
gp-319	227	33	on	on	ADP
gp-319	227	34	the	the	DET
gp-319	227	35	idx	idx	NOUN
gp-319	227	36	for	for	ADP
gp-319	227	37	the	the	DET
gp-319	227	38	period	period	NOUN
gp-319	227	39	2019	2019	NUM
gp-319	227	40	-	-	SYM
gp-319	227	41	2023	2023	NUM
gp-319	227	42	.	.	PUNCT
gp-319	228	1	this	this	DET
gp-319	228	2	finding	finding	NOUN
gp-319	228	3	shows	show	VERB
gp-319	228	4	that	that	SCONJ
gp-319	228	5	cost	cost	NOUN
gp-319	228	6	efficiency	efficiency	NOUN
gp-319	228	7	is	be	AUX
gp-319	228	8	not	not	PART
gp-319	228	9	always	always	ADV
gp-319	228	10	an	an	DET
gp-319	228	11	obstacle	obstacle	NOUN
gp-319	228	12	to	to	ADP
gp-319	228	13	transparency	transparency	NOUN
gp-319	228	14	,	,	PUNCT
gp-319	228	15	but	but	CCONJ
gp-319	228	16	can	can	AUX
gp-319	228	17	actually	actually	ADV
gp-319	228	18	increase	increase	VERB
gp-319	228	19	the	the	DET
gp-319	228	20	company	company	NOUN
gp-319	228	21	's	's	PART
gp-319	228	22	capacity	capacity	NOUN
gp-319	228	23	to	to	PART
gp-319	228	24	meet	meet	VERB
gp-319	228	25	social	social	ADJ
gp-319	228	26	reporting	reporting	NOUN
gp-319	228	27	demands	demand	NOUN
gp-319	228	28	.	.	PUNCT
gp-319	229	1	this	this	DET
gp-319	229	2	strategy	strategy	NOUN
gp-319	229	3	encourages	encourage	VERB
gp-319	229	4	more	more	ADJ
gp-319	229	5	systematic	systematic	ADJ
gp-319	229	6	resource	resource	NOUN
gp-319	229	7	management	management	NOUN
gp-319	229	8	,	,	PUNCT
gp-319	229	9	thus	thus	ADV
gp-319	229	10	supporting	support	VERB
gp-319	229	11	more	more	ADV
gp-319	229	12	active	active	ADJ
gp-319	229	13	sustainability	sustainability	NOUN
gp-319	229	14	reporting	reporting	NOUN
gp-319	229	15	.	.	PUNCT
gp-319	230	1	this	this	DET
gp-319	230	2	result	result	NOUN
gp-319	230	3	is	be	AUX
gp-319	230	4	in	in	ADP
gp-319	230	5	line	line	NOUN
gp-319	230	6	with	with	ADP
gp-319	230	7	the	the	DET
gp-319	230	8	research	research	NOUN
gp-319	230	9	of	of	ADP
gp-319	230	10	abdelqader	abdelqad	ADJ
gp-319	230	11	et	et	PROPN
gp-319	230	12	al	al	PROPN
gp-319	230	13	.	.	PROPN
gp-319	231	1	(	(	PUNCT
gp-319	231	2	2024	2024	NUM
gp-319	231	3	)	)	PUNCT
gp-319	231	4	and	and	CCONJ
gp-319	231	5	azzahra	azzahra	NOUN
gp-319	231	6	and	and	CCONJ
gp-319	231	7	widiastuty	widiastuty	NOUN
gp-319	231	8	(	(	PUNCT
gp-319	231	9	2025	2025	NUM
gp-319	231	10	)	)	PUNCT
gp-319	231	11	which	which	PRON
gp-319	231	12	state	state	VERB
gp-319	231	13	that	that	SCONJ
gp-319	231	14	a	a	DET
gp-319	231	15	low	low	ADJ
gp-319	231	16	cost	cost	NOUN
gp-319	231	17	strategy	strategy	NOUN
gp-319	231	18	can	can	AUX
gp-319	231	19	contribute	contribute	VERB
gp-319	231	20	positively	positively	ADV
gp-319	231	21	to	to	ADP
gp-319	231	22	sustainability	sustainability	NOUN
gp-319	231	23	performance	performance	NOUN
gp-319	231	24	and	and	CCONJ
gp-319	231	25	corporate	corporate	ADJ
gp-319	231	26	legitimacy	legitimacy	NOUN
gp-319	231	27	.	.	PUNCT
gp-319	232	1	and	and	CCONJ
gp-319	232	2	research	research	NOUN
gp-319	232	3	by	by	ADP
gp-319	232	4	majidah	majidah	PROPN
gp-319	232	5	and	and	CCONJ
gp-319	232	6	sakina	sakina	PROPN
gp-319	232	7	(	(	PUNCT
gp-319	232	8	2023	2023	NUM
gp-319	232	9	)	)	PUNCT
gp-319	232	10	shows	show	VERB
gp-319	232	11	that	that	SCONJ
gp-319	232	12	a	a	DET
gp-319	232	13	cost	cost	NOUN
gp-319	232	14	leadership	leadership	NOUN
gp-319	232	15	strategy	strategy	NOUN
gp-319	232	16	can	can	AUX
gp-319	232	17	support	support	VERB
gp-319	232	18	the	the	DET
gp-319	232	19	achievement	achievement	NOUN
gp-319	232	20	of	of	ADP
gp-319	232	21	sustainability	sustainability	NOUN
gp-319	232	22	goals	goal	NOUN
gp-319	232	23	without	without	ADP
gp-319	232	24	hindering	hinder	VERB
gp-319	232	25	corporate	corporate	ADJ
gp-319	232	26	transparency	transparency	NOUN
gp-319	232	27	,	,	PUNCT
gp-319	232	28	including	include	VERB
gp-319	232	29	in	in	ADP
gp-319	232	30	the	the	DET
gp-319	232	31	disclosure	disclosure	NOUN
gp-319	232	32	of	of	ADP
gp-319	232	33	labor	labor	NOUN
gp-319	232	34	aspects	aspect	NOUN
gp-319	232	35	.	.	PUNCT
gp-319	233	1	in	in	ADP
gp-319	233	2	the	the	DET
gp-319	233	3	context	context	NOUN
gp-319	233	4	of	of	ADP
gp-319	233	5	sdgs	sdgs	ADJ
gp-319	233	6	8	8	NUM
gp-319	233	7	,	,	PUNCT
gp-319	233	8	companies	company	NOUN
gp-319	233	9	that	that	PRON
gp-319	233	10	apply	apply	VERB
gp-319	233	11	cost	cost	NOUN
gp-319	233	12	leadership	leadership	NOUN
gp-319	233	13	tend	tend	VERB
gp-319	233	14	to	to	PART
gp-319	233	15	utilize	utilize	VERB
gp-319	233	16	labor	labor	NOUN
gp-319	233	17	reporting	reporting	NOUN
gp-319	233	18	as	as	ADP
gp-319	233	19	a	a	DET
gp-319	233	20	strategic	strategic	ADJ
gp-319	233	21	tool	tool	NOUN
gp-319	233	22	to	to	PART
gp-319	233	23	strengthen	strengthen	VERB
gp-319	233	24	reputation	reputation	NOUN
gp-319	233	25	and	and	CCONJ
gp-319	233	26	demonstrate	demonstrate	VERB
gp-319	233	27	commitment	commitment	NOUN
gp-319	233	28	to	to	ADP
gp-319	233	29	social	social	ADJ
gp-319	233	30	sustainability	sustainability	NOUN
gp-319	233	31	.	.	PUNCT
gp-319	234	1	conclusion	conclusion	NOUN
gp-319	234	2	the	the	DET
gp-319	234	3	rising	rise	VERB
gp-319	234	4	number	number	NOUN
gp-319	234	5	of	of	ADP
gp-319	234	6	issuers	issuer	NOUN
gp-319	234	7	on	on	ADP
gp-319	234	8	the	the	DET
gp-319	234	9	indonesia	indonesia	PROPN
gp-319	234	10	stock	stock	PROPN
gp-319	234	11	exchange	exchange	PROPN
gp-319	234	12	has	have	AUX
gp-319	234	13	not	not	PART
gp-319	234	14	been	be	AUX
gp-319	234	15	matched	match	VERB
gp-319	234	16	by	by	ADP
gp-319	234	17	improvements	improvement	NOUN
gp-319	234	18	in	in	ADP
gp-319	234	19	employment	employment	NOUN
gp-319	234	20	quality	quality	NOUN
gp-319	234	21	,	,	PUNCT
gp-319	234	22	underscoring	underscore	VERB
gp-319	234	23	the	the	DET
gp-319	234	24	importance	importance	NOUN
gp-319	234	25	of	of	ADP
gp-319	234	26	transparency	transparency	NOUN
gp-319	234	27	in	in	ADP
gp-319	234	28	decent	decent	ADJ
gp-319	234	29	work	work	NOUN
gp-319	234	30	issues	issue	NOUN
gp-319	234	31	to	to	PART
gp-319	234	32	sustain	sustain	VERB
gp-319	234	33	corporate	corporate	ADJ
gp-319	234	34	–	–	PUNCT
gp-319	234	35	stakeholder	stakeholder	NOUN
gp-319	234	36	credibility	credibility	NOUN
gp-319	234	37	.	.	PUNCT
gp-319	235	1	this	this	DET
gp-319	235	2	study	study	NOUN
gp-319	235	3	found	find	VERB
gp-319	235	4	that	that	SCONJ
gp-319	235	5	corporate	corporate	ADJ
gp-319	235	6	governance	governance	NOUN
gp-319	235	7	had	have	VERB
gp-319	235	8	a	a	DET
gp-319	235	9	negative	negative	ADJ
gp-319	235	10	effect	effect	NOUN
gp-319	235	11	on	on	ADP
gp-319	235	12	decent	decent	ADJ
gp-319	235	13	work	work	NOUN
gp-319	235	14	disclosure	disclosure	NOUN
gp-319	235	15	,	,	PUNCT
gp-319	235	16	while	while	SCONJ
gp-319	235	17	firm	firm	ADJ
gp-319	235	18	size	size	NOUN
gp-319	235	19	,	,	PUNCT
gp-319	235	20	leverage	leverage	NOUN
gp-319	235	21	,	,	PUNCT
gp-319	235	22	and	and	CCONJ
gp-319	235	23	cost	cost	NOUN
gp-319	235	24	leadership	leadership	NOUN
gp-319	235	25	strategies	strategy	NOUN
gp-319	235	26	encouraged	encourage	VERB
gp-319	235	27	higher	high	ADJ
gp-319	235	28	disclosure	disclosure	NOUN
gp-319	235	29	,	,	PUNCT
gp-319	235	30	suggesting	suggest	VERB
gp-319	235	31	that	that	SCONJ
gp-319	235	32	external	external	ADJ
gp-319	235	33	pressures	pressure	NOUN
gp-319	235	34	for	for	ADP
gp-319	235	35	efficiency	efficiency	NOUN
gp-319	235	36	and	and	CCONJ
gp-319	235	37	legitimacy	legitimacy	NOUN
gp-319	235	38	carry	carry	VERB
gp-319	235	39	more	more	ADJ
gp-319	235	40	weight	weight	NOUN
gp-319	235	41	than	than	ADP
gp-319	235	42	internal	internal	ADJ
gp-319	235	43	governance	governance	NOUN
gp-319	235	44	practices	practice	NOUN
gp-319	235	45	in	in	ADP
gp-319	235	46	shaping	shape	VERB
gp-319	235	47	sdg	sdg	NOUN
gp-319	235	48	8	8	NUM
gp-319	235	49	reporting	reporting	NOUN
gp-319	235	50	.	.	PUNCT
gp-319	236	1	these	these	DET
gp-319	236	2	results	result	NOUN
gp-319	236	3	highlight	highlight	VERB
gp-319	236	4	the	the	DET
gp-319	236	5	urgency	urgency	NOUN
gp-319	236	6	of	of	ADP
gp-319	236	7	integrating	integrate	VERB
gp-319	236	8	labor	labor	NOUN
gp-319	236	9	rights	right	NOUN
gp-319	236	10	into	into	ADP
gp-319	236	11	business	business	NOUN
gp-319	236	12	strategies	strategy	NOUN
gp-319	236	13	and	and	CCONJ
gp-319	236	14	corporate	corporate	ADJ
gp-319	236	15	reporting	reporting	NOUN
gp-319	236	16	systems	system	NOUN
gp-319	236	17	,	,	PUNCT
gp-319	236	18	aligning	align	VERB
gp-319	236	19	them	they	PRON
gp-319	236	20	with	with	ADP
gp-319	236	21	broader	broad	ADJ
gp-319	236	22	sustainability	sustainability	NOUN
gp-319	236	23	indicators	indicator	NOUN
gp-319	236	24	such	such	ADJ
gp-319	236	25	as	as	ADP
gp-319	236	26	the	the	DET
gp-319	236	27	environment	environment	NOUN
gp-319	236	28	,	,	PUNCT
gp-319	236	29	human	human	ADJ
gp-319	236	30	rights	right	NOUN
gp-319	236	31	,	,	PUNCT
gp-319	236	32	and	and	CCONJ
gp-319	236	33	anti	anti	ADJ
gp-319	236	34	-	-	NOUN
gp-319	236	35	corruption	corruption	NOUN
gp-319	236	36	.	.	PUNCT
gp-319	237	1	enhanced	enhance	VERB
gp-319	237	2	transparency	transparency	NOUN
gp-319	237	3	not	not	PART
gp-319	237	4	only	only	ADV
gp-319	237	5	supports	support	VERB
gp-319	237	6	reputation	reputation	NOUN
gp-319	237	7	and	and	CCONJ
gp-319	237	8	investor	investor	NOUN
gp-319	237	9	confidence	confidence	NOUN
gp-319	237	10	,	,	PUNCT
gp-319	237	11	but	but	CCONJ
gp-319	237	12	also	also	ADV
gp-319	237	13	creates	create	VERB
gp-319	237	14	long	long	ADJ
gp-319	237	15	-	-	PUNCT
gp-319	237	16	term	term	NOUN
gp-319	237	17	corporate	corporate	ADJ
gp-319	237	18	value	value	NOUN
gp-319	237	19	and	and	CCONJ
gp-319	237	20	contributes	contribute	VERB
gp-319	237	21	to	to	ADP
gp-319	237	22	national	national	ADJ
gp-319	237	23	competitiveness	competitiveness	NOUN
gp-319	237	24	in	in	ADP
gp-319	237	25	sustainable	sustainable	ADJ
gp-319	237	26	development	development	NOUN
gp-319	237	27	.	.	PUNCT
gp-319	238	1	to	to	PART
gp-319	238	2	advance	advance	VERB
gp-319	238	3	this	this	DET
gp-319	238	4	agenda	agenda	NOUN
gp-319	238	5	,	,	PUNCT
gp-319	238	6	future	future	ADJ
gp-319	238	7	research	research	NOUN
gp-319	238	8	should	should	AUX
gp-319	238	9	explore	explore	VERB
gp-319	238	10	moderating	moderating	NOUN
gp-319	238	11	factors	factor	NOUN
gp-319	238	12	such	such	ADJ
gp-319	238	13	as	as	ADP
gp-319	238	14	ownership	ownership	NOUN
gp-319	238	15	structure	structure	NOUN
gp-319	238	16	or	or	CCONJ
gp-319	238	17	industry	industry	NOUN
gp-319	238	18	type	type	NOUN
gp-319	238	19	to	to	PART
gp-319	238	20	better	well	ADV
gp-319	238	21	understand	understand	VERB
gp-319	238	22	how	how	SCONJ
gp-319	238	23	contextual	contextual	ADJ
gp-319	238	24	variations	variation	NOUN
gp-319	238	25	shape	shape	VERB
gp-319	238	26	corporate	corporate	ADJ
gp-319	238	27	disclosure	disclosure	NOUN
gp-319	238	28	behavior	behavior	NOUN
gp-319	238	29	.	.	PUNCT
gp-319	239	1	unveiling	unveil	VERB
gp-319	239	2	the	the	DET
gp-319	239	3	drivers	driver	NOUN
gp-319	239	4	of	of	ADP
gp-319	239	5	sdgs	sdgs	ADJ
gp-319	239	6	8	8	NUM
gp-319	239	7	disclosure	disclosure	NOUN
gp-319	239	8	:	:	PUNCT
gp-319	239	9	evidence	evidence	NOUN
gp-319	239	10	from	from	ADP
gp-319	239	11	governance	governance	NOUN
gp-319	239	12	,	,	PUNCT
gp-319	239	13	firm	firm	ADJ
gp-319	239	14	characteristics	characteristic	NOUN
gp-319	239	15	,	,	PUNCT
gp-319	239	16	and	and	CCONJ
gp-319	239	17	strategic	strategic	ADJ
gp-319	239	18	factors	factor	NOUN
gp-319	239	19	in	in	ADP
gp-319	239	20	indonesian	indonesian	ADJ
gp-319	239	21	listed	list	VERB
gp-319	239	22	firms	firm	NOUN
gp-319	239	23	1803	1803	NUM
gp-319	239	24	references	reference	NOUN
gp-319	239	25	abdelqader	abdelqader	NOUN
gp-319	239	26	,	,	PUNCT
gp-319	239	27	m.	m.	NOUN
gp-319	239	28	,	,	PUNCT
gp-319	239	29	uyar	uyar	PROPN
gp-319	239	30	,	,	PUNCT
gp-319	239	31	a.	a.	NOUN
gp-319	239	32	,	,	PUNCT
gp-319	239	33	&	&	CCONJ
gp-319	239	34	kuzey	kuzey	PROPN
gp-319	239	35	,	,	PUNCT
gp-319	239	36	c.	c.	PROPN
gp-319	239	37	(	(	PUNCT
gp-319	239	38	2024	2024	NUM
gp-319	239	39	)	)	PUNCT
gp-319	239	40	.	.	PUNCT
gp-319	240	1	csr	csr	NOUN
gp-319	240	2	transparency	transparency	NOUN
gp-319	240	3	and	and	CCONJ
gp-319	240	4	firm	firm	ADJ
gp-319	240	5	value	value	NOUN
gp-319	240	6	:	:	PUNCT
gp-319	240	7	is	be	AUX
gp-319	240	8	the	the	DET
gp-319	240	9	connection	connection	NOUN
gp-319	240	10	differential	differential	NOUN
gp-319	240	11	for	for	ADP
gp-319	240	12	cost	cost	NOUN
gp-319	240	13	leaders	leader	NOUN
gp-319	240	14	and	and	CCONJ
gp-319	240	15	differentiators	differentiator	NOUN
gp-319	240	16	?	?	PUNCT
gp-319	241	1	journal	journal	NOUN
gp-319	241	2	of	of	ADP
gp-319	241	3	cleaner	clean	ADJ
gp-319	241	4	production	production	NOUN
gp-319	241	5	,	,	PUNCT
gp-319	241	6	443	443	NUM
gp-319	241	7	,	,	PUNCT
gp-319	241	8	141102	141102	NUM
gp-319	241	9	.	.	PUNCT
gp-319	242	1	https://doi.org/10.1016/j.jclepro.2024.141102	https://doi.org/10.1016/j.jclepro.2024.141102	PROPN
gp-319	242	2	arayssi	arayssi	PROPN
gp-319	242	3	,	,	PUNCT
gp-319	242	4	m.	m.	NOUN
gp-319	242	5	,	,	PUNCT
gp-319	242	6	jizi	jizi	NOUN
gp-319	242	7	,	,	PUNCT
gp-319	242	8	m.	m.	NOUN
gp-319	242	9	,	,	PUNCT
gp-319	242	10	&	&	CCONJ
gp-319	242	11	tabaja	tabaja	PROPN
gp-319	242	12	,	,	PUNCT
gp-319	242	13	h.	h.	PROPN
gp-319	242	14	h.	h.	PROPN
gp-319	242	15	(	(	PUNCT
gp-319	242	16	2020	2020	NUM
gp-319	242	17	)	)	PUNCT
gp-319	242	18	.	.	PUNCT
gp-319	243	1	the	the	DET
gp-319	243	2	impact	impact	NOUN
gp-319	243	3	of	of	ADP
gp-319	243	4	board	board	NOUN
gp-319	243	5	composition	composition	NOUN
gp-319	243	6	on	on	ADP
gp-319	243	7	the	the	DET
gp-319	243	8	level	level	NOUN
gp-319	243	9	of	of	ADP
gp-319	243	10	esg	esg	NOUN
gp-319	243	11	disclosures	disclosure	NOUN
gp-319	243	12	in	in	ADP
gp-319	243	13	gcc	gcc	NOUN
gp-319	243	14	countries	country	NOUN
gp-319	243	15	.	.	PUNCT
gp-319	244	1	sustainability	sustainability	NOUN
gp-319	244	2	accounting	accounting	NOUN
gp-319	244	3	,	,	PUNCT
gp-319	244	4	management	management	NOUN
gp-319	244	5	and	and	CCONJ
gp-319	244	6	policy	policy	NOUN
gp-319	244	7	journal	journal	NOUN
gp-319	244	8	,	,	PUNCT
gp-319	244	9	11(1	11(1	NUM
gp-319	244	10	)	)	PUNCT
gp-319	244	11	,	,	PUNCT
gp-319	244	12	137–161	137–161	NUM
gp-319	244	13	.	.	PUNCT
gp-319	245	1	https://doi.org/10.1108/sampj-05-2018-0136	https://doi.org/10.1108/sampj-05-2018-0136	PROPN
gp-319	245	2	azzahra	azzahra	PROPN
gp-319	245	3	,	,	PUNCT
gp-319	245	4	n.	n.	NOUN
gp-319	245	5	,	,	PUNCT
gp-319	245	6	&	&	CCONJ
gp-319	245	7	widiastuty	widiastuty	PROPN
gp-319	245	8	,	,	PUNCT
gp-319	245	9	e.	e.	PROPN
gp-319	245	10	(	(	PUNCT
gp-319	245	11	2025	2025	NUM
gp-319	245	12	)	)	PUNCT
gp-319	245	13	.	.	PUNCT
gp-319	246	1	csr	csr	NOUN
gp-319	246	2	website	website	NOUN
gp-319	246	3	disclosure	disclosure	NOUN
gp-319	246	4	and	and	CCONJ
gp-319	246	5	company	company	NOUN
gp-319	246	6	business	business	NOUN
gp-319	246	7	performance	performance	NOUN
gp-319	246	8	:	:	PUNCT
gp-319	246	9	the	the	DET
gp-319	246	10	role	role	NOUN
gp-319	246	11	of	of	ADP
gp-319	246	12	corporate	corporate	ADJ
gp-319	246	13	reputation	reputation	NOUN
gp-319	246	14	and	and	CCONJ
gp-319	246	15	cost	cost	NOUN
gp-319	246	16	leadership	leadership	NOUN
gp-319	246	17	strategy	strategy	NOUN
gp-319	246	18	.	.	PUNCT
gp-319	247	1	jurnal	jurnal	ADJ
gp-319	247	2	akuntansi	akuntansi	PROPN
gp-319	247	3	dan	dan	PROPN
gp-319	247	4	keuangan	keuangan	PROPN
gp-319	247	5	,	,	PUNCT
gp-319	247	6	27(1	27(1	NUM
gp-319	247	7	)	)	PUNCT
gp-319	247	8	,	,	PUNCT
gp-319	247	9	23–34	23–34	NUM
gp-319	247	10	.	.	PUNCT
gp-319	248	1	https://doi.org/10.9744/jak.27.1.23-34	https://doi.org/10.9744/jak.27.1.23-34	PROPN
gp-319	248	2	beretta	beretta	PROPN
gp-319	248	3	,	,	PUNCT
gp-319	248	4	v.	v.	ADV
gp-319	248	5	,	,	PUNCT
gp-319	248	6	demartini	demartini	NOUN
gp-319	248	7	,	,	PUNCT
gp-319	248	8	m.	m.	NOUN
gp-319	248	9	c.	c.	PROPN
gp-319	248	10	,	,	PUNCT
gp-319	248	11	&	&	CCONJ
gp-319	248	12	trucco	trucco	PROPN
gp-319	248	13	,	,	PUNCT
gp-319	248	14	s.	s.	PROPN
gp-319	248	15	(	(	PUNCT
gp-319	248	16	2025	2025	NUM
gp-319	248	17	)	)	PUNCT
gp-319	248	18	.	.	PUNCT
gp-319	249	1	from	from	ADP
gp-319	249	2	sustainability	sustainability	NOUN
gp-319	249	3	to	to	ADP
gp-319	249	4	financial	financial	ADJ
gp-319	249	5	performance	performance	NOUN
gp-319	249	6	:	:	PUNCT
gp-319	249	7	the	the	DET
gp-319	249	8	role	role	NOUN
gp-319	249	9	of	of	ADP
gp-319	249	10	sdg	sdg	NOUN
gp-319	249	11	disclosure	disclosure	NOUN
gp-319	249	12	.	.	PUNCT
gp-319	250	1	measuring	measure	VERB
gp-319	250	2	business	business	NOUN
gp-319	250	3	excellence	excellence	NOUN
gp-319	250	4	,	,	PUNCT
gp-319	250	5	29(2	29(2	NUM
gp-319	250	6	)	)	PUNCT
gp-319	250	7	,	,	PUNCT
gp-319	250	8	237–255	237–255	NUM
gp-319	250	9	.	.	PUNCT
gp-319	251	1	https://doi.org/10.1108/mbe-05-2024-0054	https://doi.org/10.1108/mbe-05-2024-0054	PROPN
gp-319	251	2	bose	bose	PROPN
gp-319	251	3	,	,	PUNCT
gp-319	251	4	s.	s.	PROPN
gp-319	251	5	,	,	PUNCT
gp-319	251	6	lim	lim	PROPN
gp-319	251	7	,	,	PUNCT
gp-319	251	8	e.	e.	PROPN
gp-319	251	9	k.	k.	PROPN
gp-319	251	10	,	,	PUNCT
gp-319	251	11	minnick	minnick	PROPN
gp-319	251	12	,	,	PUNCT
gp-319	251	13	k.	k.	PROPN
gp-319	251	14	,	,	PUNCT
gp-319	251	15	&	&	CCONJ
gp-319	251	16	shams	sham	NOUN
gp-319	251	17	,	,	PUNCT
gp-319	251	18	s.	s.	PROPN
gp-319	251	19	(	(	PUNCT
gp-319	251	20	2024	2024	NUM
gp-319	251	21	)	)	PUNCT
gp-319	251	22	.	.	PUNCT
gp-319	252	1	do	do	AUX
gp-319	252	2	foreign	foreign	ADJ
gp-319	252	3	institutional	institutional	ADJ
gp-319	252	4	investors	investor	NOUN
gp-319	252	5	influence	influence	VERB
gp-319	252	6	corporate	corporate	ADJ
gp-319	252	7	climate	climate	NOUN
gp-319	252	8	change	change	NOUN
gp-319	252	9	disclosure	disclosure	NOUN
gp-319	252	10	quality	quality	NOUN
gp-319	252	11	?	?	PUNCT
gp-319	253	1	international	international	ADJ
gp-319	253	2	evidence	evidence	NOUN
gp-319	253	3	.	.	PUNCT
gp-319	254	1	corporate	corporate	ADJ
gp-319	254	2	governance	governance	NOUN
gp-319	254	3	:	:	PUNCT
gp-319	254	4	an	an	DET
gp-319	254	5	international	international	ADJ
gp-319	254	6	review	review	NOUN
gp-319	254	7	,	,	PUNCT
gp-319	254	8	32(2	32(2	NUM
gp-319	254	9	)	)	PUNCT
gp-319	254	10	,	,	PUNCT
gp-319	255	1	322–347	322–347	NUM
gp-319	255	2	.	.	PUNCT
gp-319	256	1	https://doi.org/10.1111/corg.12535	https://doi.org/10.1111/corg.12535	PROPN
gp-319	256	2	deegan	deegan	PROPN
gp-319	256	3	,	,	PUNCT
gp-319	256	4	c.	c.	PROPN
gp-319	256	5	(	(	PUNCT
gp-319	256	6	2002	2002	NUM
gp-319	256	7	)	)	PUNCT
gp-319	256	8	.	.	PUNCT
gp-319	257	1	introduction	introduction	NOUN
gp-319	257	2	:	:	PUNCT
gp-319	257	3	the	the	DET
gp-319	257	4	legitimising	legitimise	VERB
gp-319	257	5	effect	effect	NOUN
gp-319	257	6	of	of	ADP
gp-319	257	7	social	social	ADJ
gp-319	257	8	and	and	CCONJ
gp-319	257	9	environmental	environmental	ADJ
gp-319	257	10	disclosures	disclosure	NOUN
gp-319	257	11	–	–	PUNCT
gp-319	257	12	a	a	DET
gp-319	257	13	theoretical	theoretical	ADJ
gp-319	257	14	foundation	foundation	NOUN
gp-319	257	15	.	.	PUNCT
gp-319	258	1	accounting	accounting	NOUN
gp-319	258	2	,	,	PUNCT
gp-319	258	3	auditing	auditing	NOUN
gp-319	258	4	&	&	CCONJ
gp-319	258	5	accountability	accountability	NOUN
gp-319	258	6	journal	journal	NOUN
gp-319	258	7	,	,	PUNCT
gp-319	258	8	15(3	15(3	NUM
gp-319	258	9	)	)	PUNCT
gp-319	258	10	,	,	PUNCT
gp-319	258	11	282–311	282–311	NUM
gp-319	258	12	.	.	PUNCT
gp-319	259	1	https://doi.org/10.1108/09513570210435852	https://doi.org/10.1108/09513570210435852	PROPN
gp-319	259	2	dhingra	dhingra	PROPN
gp-319	259	3	,	,	PUNCT
gp-319	259	4	j.	j.	PROPN
gp-319	259	5	,	,	PUNCT
gp-319	259	6	singh	singh	PROPN
gp-319	259	7	,	,	PUNCT
gp-319	259	8	k.	k.	PROPN
gp-319	259	9	,	,	PUNCT
gp-319	259	10	&	&	CCONJ
gp-319	259	11	chakrabarty	chakrabarty	PROPN
gp-319	259	12	,	,	PUNCT
gp-319	259	13	s.	s.	PROPN
gp-319	259	14	p.	p.	PROPN
gp-319	259	15	(	(	PUNCT
gp-319	259	16	2022	2022	NUM
gp-319	259	17	)	)	PUNCT
gp-319	259	18	.	.	PUNCT
gp-319	260	1	leverage	leverage	NOUN
gp-319	260	2	ratio	ratio	NOUN
gp-319	260	3	:	:	PUNCT
gp-319	260	4	an	an	DET
gp-319	260	5	empirical	empirical	ADJ
gp-319	260	6	study	study	NOUN
gp-319	260	7	of	of	ADP
gp-319	260	8	the	the	DET
gp-319	260	9	european	european	ADJ
gp-319	260	10	banking	banking	NOUN
gp-319	260	11	system	system	NOUN
gp-319	260	12	.	.	PUNCT
gp-319	261	1	e3s	e3s	PROPN
gp-319	261	2	web	web	NOUN
gp-319	261	3	of	of	ADP
gp-319	261	4	conferences	conference	NOUN
gp-319	261	5	,	,	PUNCT
gp-319	261	6	258	258	NUM
gp-319	261	7	,	,	PUNCT
gp-319	261	8	07053	07053	NUM
gp-319	261	9	.	.	PUNCT
gp-319	262	1	https://doi.org/10.1051/e3sconf/202125807053	https://doi.org/10.1051/e3sconf/202125807053	PROPN
gp-319	262	2	diener	diener	PROPN
gp-319	262	3	,	,	PUNCT
gp-319	262	4	j.	j.	PROPN
gp-319	262	5	,	,	PUNCT
gp-319	262	6	&	&	CCONJ
gp-319	262	7	habisch	habisch	PROPN
gp-319	262	8	,	,	PUNCT
gp-319	262	9	a.	a.	NOUN
gp-319	262	10	(	(	PUNCT
gp-319	262	11	2021	2021	NUM
gp-319	262	12	)	)	PUNCT
gp-319	262	13	.	.	PUNCT
gp-319	263	1	a	a	DET
gp-319	263	2	plea	plea	NOUN
gp-319	263	3	for	for	ADP
gp-319	263	4	a	a	DET
gp-319	263	5	stronger	strong	ADJ
gp-319	263	6	role	role	NOUN
gp-319	263	7	of	of	ADP
gp-319	263	8	non	non	ADJ
gp-319	263	9	-	-	ADJ
gp-319	263	10	financial	financial	ADJ
gp-319	263	11	impact	impact	NOUN
gp-319	263	12	in	in	ADP
gp-319	263	13	the	the	DET
gp-319	263	14	socially	socially	ADV
gp-319	263	15	responsible	responsible	ADJ
gp-319	263	16	investment	investment	NOUN
gp-319	263	17	discourse	discourse	NOUN
gp-319	263	18	.	.	PUNCT
gp-319	264	1	corporate	corporate	ADJ
gp-319	264	2	governance	governance	NOUN
gp-319	264	3	:	:	PUNCT
gp-319	264	4	the	the	DET
gp-319	264	5	international	international	ADJ
gp-319	264	6	journal	journal	NOUN
gp-319	264	7	of	of	ADP
gp-319	264	8	business	business	NOUN
gp-319	264	9	in	in	ADP
gp-319	264	10	society	society	NOUN
gp-319	264	11	,	,	PUNCT
gp-319	264	12	21(2	21(2	NUM
gp-319	264	13	)	)	PUNCT
gp-319	264	14	,	,	PUNCT
gp-319	264	15	294–306	294–306	NUM
gp-319	264	16	.	.	PUNCT
gp-319	265	1	https://doi.org/10.1108/cg-01-2020-0039	https://doi.org/10.1108/cg-01-2020-0039	NOUN
gp-319	265	2	dilling	dille	VERB
gp-319	265	3	,	,	PUNCT
gp-319	265	4	p.	p.	NOUN
gp-319	265	5	,	,	PUNCT
gp-319	265	6	&	&	CCONJ
gp-319	265	7	caykoylu	caykoylu	PROPN
gp-319	265	8	,	,	PUNCT
gp-319	265	9	s.	s.	PROPN
gp-319	265	10	(	(	PUNCT
gp-319	265	11	2019	2019	NUM
gp-319	265	12	)	)	PUNCT
gp-319	265	13	.	.	PUNCT
gp-319	266	1	determinants	determinant	NOUN
gp-319	266	2	of	of	ADP
gp-319	266	3	sustainability	sustainability	NOUN
gp-319	266	4	reporting	reporting	NOUN
gp-319	266	5	:	:	PUNCT
gp-319	266	6	evidence	evidence	NOUN
gp-319	266	7	from	from	ADP
gp-319	266	8	turkey	turkey	PROPN
gp-319	266	9	.	.	PUNCT
gp-319	267	1	sustainability	sustainability	NOUN
gp-319	267	2	accounting	accounting	NOUN
gp-319	267	3	,	,	PUNCT
gp-319	267	4	management	management	NOUN
gp-319	267	5	and	and	CCONJ
gp-319	267	6	policy	policy	NOUN
gp-319	267	7	journal	journal	NOUN
gp-319	267	8	,	,	PUNCT
gp-319	267	9	10(3	10(3	NUM
gp-319	267	10	)	)	PUNCT
gp-319	267	11	,	,	PUNCT
gp-319	267	12	491–520	491–520	NUM
gp-319	267	13	.	.	PROPN
gp-319	268	1	https://doi.org/10.1108/sampj-01-2018-0012	https://doi.org/10.1108/sampj-01-2018-0012	PROPN
gp-319	268	2	freeman	freeman	PROPN
gp-319	268	3	,	,	PUNCT
gp-319	268	4	r.	r.	PROPN
gp-319	268	5	e.	e.	PROPN
gp-319	268	6	(	(	PUNCT
gp-319	268	7	1984	1984	NUM
gp-319	268	8	)	)	PUNCT
gp-319	268	9	.	.	PUNCT
gp-319	269	1	strategic	strategic	ADJ
gp-319	269	2	management	management	NOUN
gp-319	269	3	:	:	PUNCT
gp-319	269	4	a	a	DET
gp-319	269	5	stakeholder	stakeholder	NOUN
gp-319	269	6	approach	approach	NOUN
gp-319	269	7	.	.	PUNCT
gp-319	270	1	pitman	pitman	NOUN
gp-319	270	2	publishing	publishing	NOUN
gp-319	270	3	.	.	PUNCT
gp-319	271	1	galeazzo	galeazzo	PROPN
gp-319	271	2	,	,	PUNCT
gp-319	271	3	a.	a.	NOUN
gp-319	271	4	,	,	PUNCT
gp-319	271	5	miandar	miandar	NOUN
gp-319	271	6	,	,	PUNCT
gp-319	271	7	t.	t.	PROPN
gp-319	271	8	,	,	PUNCT
gp-319	271	9	&	&	CCONJ
gp-319	271	10	carraro	carraro	PROPN
gp-319	271	11	,	,	PUNCT
gp-319	271	12	m.	m.	NOUN
gp-319	271	13	(	(	PUNCT
gp-319	271	14	2024	2024	NUM
gp-319	271	15	)	)	PUNCT
gp-319	271	16	.	.	PUNCT
gp-319	272	1	sdgs	sdgs	VERB
gp-319	272	2	in	in	ADP
gp-319	272	3	corporate	corporate	ADJ
gp-319	272	4	responsibility	responsibility	NOUN
gp-319	272	5	reporting	report	VERB
gp-319	272	6	:	:	PUNCT
gp-319	272	7	a	a	DET
gp-319	272	8	longitudinal	longitudinal	ADJ
gp-319	272	9	investigation	investigation	NOUN
gp-319	272	10	of	of	ADP
gp-319	272	11	institutional	institutional	ADJ
gp-319	272	12	determinants	determinant	NOUN
gp-319	272	13	and	and	CCONJ
gp-319	272	14	financial	financial	ADJ
gp-319	272	15	performance	performance	NOUN
gp-319	272	16	.	.	PUNCT
gp-319	273	1	journal	journal	NOUN
gp-319	273	2	of	of	ADP
gp-319	273	3	management	management	NOUN
gp-319	273	4	and	and	CCONJ
gp-319	273	5	governance	governance	NOUN
gp-319	273	6	,	,	PUNCT
gp-319	273	7	28(1	28(1	NOUN
gp-319	273	8	)	)	PUNCT
gp-319	273	9	,	,	PUNCT
gp-319	273	10	113–136	113–136	NUM
gp-319	273	11	.	.	PUNCT
gp-319	274	1	https://doi.org/10.1007/s10997-02309671-y	https://doi.org/10.1007/s10997-02309671-y	PART
gp-319	274	2	gutiérrez	gutiérrez	NOUN
gp-319	274	3	-	-	PUNCT
gp-319	274	4	ponce	ponce	NOUN
gp-319	274	5	,	,	PUNCT
gp-319	274	6	h.	h.	PROPN
gp-319	274	7	,	,	PUNCT
gp-319	274	8	&	&	CCONJ
gp-319	274	9	wibowo	wibowo	PROPN
gp-319	274	10	,	,	PUNCT
gp-319	274	11	s.	s.	PROPN
gp-319	274	12	a.	a.	PROPN
gp-319	274	13	(	(	PUNCT
gp-319	274	14	2023	2023	NUM
gp-319	274	15	)	)	PUNCT
gp-319	274	16	.	.	PUNCT
gp-319	275	1	sustainability	sustainability	NOUN
gp-319	275	2	reports	report	NOUN
gp-319	275	3	and	and	CCONJ
gp-319	275	4	disclosure	disclosure	NOUN
gp-319	275	5	of	of	ADP
gp-319	275	6	the	the	DET
gp-319	275	7	sustainable	sustainable	ADJ
gp-319	275	8	development	development	NOUN
gp-319	275	9	goals	goal	NOUN
gp-319	275	10	(	(	PUNCT
gp-319	275	11	sdgs	sdgs	ADJ
gp-319	275	12	):	):	PUNCT
gp-319	275	13	evidence	evidence	NOUN
gp-319	275	14	from	from	ADP
gp-319	275	15	indonesian	indonesian	ADJ
gp-319	275	16	listed	list	VERB
gp-319	275	17	companies	company	NOUN
gp-319	275	18	.	.	PUNCT
gp-319	276	1	sustainability	sustainability	NOUN
gp-319	276	2	,	,	PUNCT
gp-319	276	3	15(24	15(24	NUM
gp-319	276	4	)	)	PUNCT
gp-319	276	5	,	,	PUNCT
gp-319	276	6	16919	16919	NUM
gp-319	276	7	.	.	PUNCT
gp-319	277	1	https://doi.org/10.3390/su152416919	https://doi.org/10.3390/su152416919	X
gp-319	277	2	hörisch	hörisch	PROPN
gp-319	277	3	,	,	PUNCT
gp-319	277	4	j.	j.	PROPN
gp-319	277	5	,	,	PUNCT
gp-319	277	6	schaltegger	schaltegger	NOUN
gp-319	277	7	,	,	PUNCT
gp-319	277	8	s.	s.	PROPN
gp-319	277	9	,	,	PUNCT
gp-319	277	10	&	&	CCONJ
gp-319	277	11	freeman	freeman	PROPN
gp-319	277	12	,	,	PUNCT
gp-319	277	13	r.	r.	PROPN
gp-319	277	14	e.	e.	PROPN
gp-319	277	15	(	(	PUNCT
gp-319	277	16	2020	2020	NUM
gp-319	277	17	)	)	PUNCT
gp-319	277	18	.	.	PUNCT
gp-319	278	1	integrating	integrate	VERB
gp-319	278	2	stakeholder	stakeholder	NOUN
gp-319	278	3	theory	theory	NOUN
gp-319	278	4	and	and	CCONJ
gp-319	278	5	sustainability	sustainability	NOUN
gp-319	278	6	accounting	accounting	NOUN
gp-319	278	7	:	:	PUNCT
gp-319	278	8	a	a	DET
gp-319	278	9	conceptual	conceptual	ADJ
gp-319	278	10	synthesis	synthesis	NOUN
gp-319	278	11	.	.	PUNCT
gp-319	279	1	journal	journal	NOUN
gp-319	279	2	of	of	ADP
gp-319	279	3	cleaner	clean	ADJ
gp-319	279	4	production	production	NOUN
gp-319	279	5	,	,	PUNCT
gp-319	279	6	275	275	NUM
gp-319	279	7	,	,	PUNCT
gp-319	279	8	124097	124097	NUM
gp-319	279	9	.	.	PUNCT
gp-319	280	1	https://doi.org/10.1016/j.jclepro.2020.124097	https://doi.org/10.1016/j.jclepro.2020.124097	ADJ
gp-319	280	2	https://doi.org/10.1016/j.jclepro.2024.141102	https://doi.org/10.1016/j.jclepro.2024.141102	PROPN
gp-319	280	3	https://doi.org/10.1108/sampj-05-2018-0136	https://doi.org/10.1108/sampj-05-2018-0136	NOUN
gp-319	281	1	https://doi.org/10.9744/jak.27.1.23-34	https://doi.org/10.9744/jak.27.1.23-34	PROPN
gp-319	281	2	https://doi.org/10.1108/mbe-05-2024-0054	https://doi.org/10.1108/mbe-05-2024-0054	PROPN
gp-319	281	3	https://doi.org/10.1111/corg.12535	https://doi.org/10.1111/corg.12535	PROPN
gp-319	282	1	https://doi.org/10.1108/09513570210435852	https://doi.org/10.1108/09513570210435852	PROPN
gp-319	282	2	https://doi.org/10.1051/e3sconf/202125807053	https://doi.org/10.1051/e3sconf/202125807053	PROPN
gp-319	282	3	https://doi.org/10.1108/cg-01-2020-0039	https://doi.org/10.1108/cg-01-2020-0039	NOUN
gp-319	282	4	https://doi.org/10.1108/sampj-01-2018-0012	https://doi.org/10.1108/sampj-01-2018-0012	PRON
gp-319	282	5	https://doi.org/10.1007/s10997-023-09671-y	https://doi.org/10.1007/s10997-023-09671-y	PROPN
gp-319	282	6	https://doi.org/10.1007/s10997-023-09671-y	https://doi.org/10.1007/s10997-023-09671-y	PROPN
gp-319	282	7	https://doi.org/10.3390/su152416919	https://doi.org/10.3390/su152416919	PUNCT
gp-319	282	8	https://doi.org/10.1016/j.jclepro.2020.124097	https://doi.org/10.1016/j.jclepro.2020.124097	ADJ
gp-319	282	9	american	american	ADJ
gp-319	282	10	journal	journal	PROPN
gp-319	282	11	of	of	ADP
gp-319	282	12	economic	economic	ADJ
gp-319	282	13	and	and	CCONJ
gp-319	282	14	management	management	NOUN
gp-319	282	15	business	business	NOUN
gp-319	282	16	vol	vol	NOUN
gp-319	282	17	.	.	PROPN
gp-319	282	18	4	4	NUM
gp-319	282	19	no	no	NOUN
gp-319	282	20	.	.	PUNCT
gp-319	283	1	10	10	NUM
gp-319	283	2	october	october	NOUN
gp-319	283	3	2025	2025	NUM
gp-319	283	4	1804	1804	NUM
gp-319	283	5	kharub	kharub	NOUN
gp-319	283	6	,	,	PUNCT
gp-319	283	7	m.	m.	NOUN
gp-319	283	8	,	,	PUNCT
gp-319	283	9	mor	mor	PROPN
gp-319	283	10	,	,	PUNCT
gp-319	283	11	r.	r.	PROPN
gp-319	283	12	s.	s.	PROPN
gp-319	283	13	,	,	PUNCT
gp-319	283	14	&	&	CCONJ
gp-319	283	15	sharma	sharma	PROPN
gp-319	283	16	,	,	PUNCT
gp-319	283	17	r.	r.	PROPN
gp-319	283	18	(	(	PUNCT
gp-319	283	19	2019	2019	NUM
gp-319	283	20	)	)	PUNCT
gp-319	283	21	.	.	PUNCT
gp-319	284	1	the	the	DET
gp-319	284	2	relationship	relationship	NOUN
gp-319	284	3	between	between	ADP
gp-319	284	4	cost	cost	NOUN
gp-319	284	5	leadership	leadership	NOUN
gp-319	284	6	competitive	competitive	ADJ
gp-319	284	7	strategy	strategy	NOUN
gp-319	284	8	and	and	CCONJ
gp-319	284	9	firm	firm	ADJ
gp-319	284	10	performance	performance	NOUN
gp-319	284	11	.	.	PUNCT
gp-319	285	1	journal	journal	NOUN
gp-319	285	2	of	of	ADP
gp-319	285	3	manufacturing	manufacturing	NOUN
gp-319	285	4	technology	technology	NOUN
gp-319	285	5	management	management	NOUN
gp-319	285	6	,	,	PUNCT
gp-319	285	7	30(6	30(6	NUM
gp-319	285	8	)	)	PUNCT
gp-319	285	9	,	,	PUNCT
gp-319	285	10	920–936	920–936	NUM
gp-319	285	11	.	.	PUNCT
gp-319	286	1	https://doi.org/10.1108/jmtm-06-2017-0116	https://doi.org/10.1108/jmtm-06-2017-0116	PROPN
gp-319	286	2	kılıç	kılıç	PROPN
gp-319	286	3	,	,	PUNCT
gp-319	286	4	m.	m.	NOUN
gp-319	286	5	,	,	PUNCT
gp-319	286	6	&	&	CCONJ
gp-319	286	7	kuzey	kuzey	PROPN
gp-319	286	8	,	,	PUNCT
gp-319	286	9	c.	c.	PROPN
gp-319	286	10	(	(	PUNCT
gp-319	286	11	2019	2019	NUM
gp-319	286	12	)	)	PUNCT
gp-319	286	13	.	.	PUNCT
gp-319	287	1	the	the	DET
gp-319	287	2	effect	effect	NOUN
gp-319	287	3	of	of	ADP
gp-319	287	4	corporate	corporate	ADJ
gp-319	287	5	governance	governance	NOUN
gp-319	287	6	on	on	ADP
gp-319	287	7	carbon	carbon	NOUN
gp-319	287	8	emission	emission	NOUN
gp-319	287	9	disclosures	disclosure	NOUN
gp-319	287	10	.	.	PUNCT
gp-319	288	1	international	international	ADJ
gp-319	288	2	journal	journal	NOUN
gp-319	288	3	of	of	ADP
gp-319	288	4	climate	climate	NOUN
gp-319	288	5	change	change	NOUN
gp-319	288	6	strategies	strategy	NOUN
gp-319	288	7	and	and	CCONJ
gp-319	288	8	management	management	NOUN
gp-319	288	9	,	,	PUNCT
gp-319	288	10	11(1	11(1	NUM
gp-319	288	11	)	)	PUNCT
gp-319	288	12	,	,	PUNCT
gp-319	288	13	35–53	35–53	NUM
gp-319	288	14	.	.	PUNCT
gp-319	289	1	https://doi.org/10.1108/ijccsm-07-2017-0144	https://doi.org/10.1108/ijccsm-07-2017-0144	PROPN
gp-319	289	2	kreinin	kreinin	NOUN
gp-319	289	3	,	,	PUNCT
gp-319	289	4	h.	h.	PROPN
gp-319	289	5	,	,	PUNCT
gp-319	289	6	&	&	CCONJ
gp-319	289	7	aigner	aigner	PROPN
gp-319	289	8	,	,	PUNCT
gp-319	289	9	e.	e.	PROPN
gp-319	289	10	(	(	PUNCT
gp-319	289	11	2022	2022	NUM
gp-319	289	12	)	)	PUNCT
gp-319	289	13	.	.	PUNCT
gp-319	290	1	from	from	ADP
gp-319	290	2	'	'	PUNCT
gp-319	290	3	decent	decent	ADJ
gp-319	290	4	work	work	NOUN
gp-319	290	5	and	and	CCONJ
gp-319	290	6	economic	economic	ADJ
gp-319	290	7	growth	growth	NOUN
gp-319	290	8	'	'	PUNCT
gp-319	290	9	to	to	ADP
gp-319	290	10	'	'	PUNCT
gp-319	290	11	sustainable	sustainable	ADJ
gp-319	290	12	work	work	NOUN
gp-319	290	13	and	and	CCONJ
gp-319	290	14	economic	economic	ADJ
gp-319	290	15	degrowth	degrowth	NOUN
gp-319	290	16	'	'	PUNCT
gp-319	290	17	:	:	PUNCT
gp-319	290	18	a	a	DET
gp-319	290	19	new	new	ADJ
gp-319	290	20	framework	framework	NOUN
gp-319	290	21	for	for	ADP
gp-319	290	22	sdg	sdg	NOUN
gp-319	290	23	8	8	NUM
gp-319	290	24	.	.	PUNCT
gp-319	290	25	empirica	empirica	PROPN
gp-319	290	26	,	,	PUNCT
gp-319	290	27	49(2	49(2	NUM
gp-319	290	28	)	)	PUNCT
gp-319	290	29	,	,	PUNCT
gp-319	290	30	281–311	281–311	NUM
gp-319	290	31	.	.	PUNCT
gp-319	291	1	https://doi.org/10.1007/s10663-021-09526-5	https://doi.org/10.1007/s10663-021-09526-5	PROPN
gp-319	291	2	ludwig	ludwig	PROPN
gp-319	291	3	,	,	PUNCT
gp-319	291	4	p.	p.	PROPN
gp-319	291	5	,	,	PUNCT
gp-319	291	6	&	&	CCONJ
gp-319	291	7	sassen	sassen	PROPN
gp-319	291	8	,	,	PUNCT
gp-319	291	9	r.	r.	PROPN
gp-319	291	10	(	(	PUNCT
gp-319	291	11	2022	2022	NUM
gp-319	291	12	)	)	PUNCT
gp-319	291	13	.	.	PUNCT
gp-319	292	1	which	which	PRON
gp-319	292	2	internal	internal	ADJ
gp-319	292	3	corporate	corporate	ADJ
gp-319	292	4	governance	governance	NOUN
gp-319	292	5	mechanisms	mechanism	NOUN
gp-319	292	6	drive	drive	VERB
gp-319	292	7	corporate	corporate	ADJ
gp-319	292	8	sustainability	sustainability	NOUN
gp-319	292	9	?	?	PUNCT
gp-319	293	1	journal	journal	NOUN
gp-319	293	2	of	of	ADP
gp-319	293	3	environmental	environmental	ADJ
gp-319	293	4	management	management	NOUN
gp-319	293	5	,	,	PUNCT
gp-319	293	6	301	301	NUM
gp-319	293	7	,	,	PUNCT
gp-319	293	8	113780	113780	NUM
gp-319	293	9	.	.	PUNCT
gp-319	294	1	https://doi.org/10.1016/j.jenvman.2021.113780	https://doi.org/10.1016/j.jenvman.2021.113780	ADJ
gp-319	294	2	maama	maama	PROPN
gp-319	294	3	,	,	PUNCT
gp-319	294	4	h.	h.	PROPN
gp-319	294	5	,	,	PUNCT
gp-319	294	6	&	&	CCONJ
gp-319	294	7	gani	gani	PROPN
gp-319	294	8	,	,	PUNCT
gp-319	294	9	s.	s.	PROPN
gp-319	294	10	(	(	PUNCT
gp-319	294	11	2022	2022	NUM
gp-319	294	12	)	)	PUNCT
gp-319	294	13	.	.	PUNCT
gp-319	295	1	determinants	determinant	NOUN
gp-319	295	2	of	of	ADP
gp-319	295	3	sustainability	sustainability	NOUN
gp-319	295	4	reporting	reporting	NOUN
gp-319	295	5	:	:	PUNCT
gp-319	295	6	empirical	empirical	ADJ
gp-319	295	7	evidence	evidence	NOUN
gp-319	295	8	from	from	ADP
gp-319	295	9	east	east	ADJ
gp-319	295	10	african	african	ADJ
gp-319	295	11	countries	country	NOUN
gp-319	295	12	.	.	PUNCT
gp-319	296	1	problems	problem	NOUN
gp-319	296	2	and	and	CCONJ
gp-319	296	3	perspectives	perspective	NOUN
gp-319	296	4	in	in	ADP
gp-319	296	5	management	management	NOUN
gp-319	296	6	,	,	PUNCT
gp-319	296	7	20(2	20(2	NUM
gp-319	296	8	)	)	PUNCT
gp-319	296	9	,	,	PUNCT
gp-319	296	10	564–574	564–574	NUM
gp-319	296	11	.	.	PUNCT
gp-319	297	1	https://doi.org/10.21511/ppm.20(2).2022.46	https://doi.org/10.21511/ppm.20(2).2022.46	PROPN
gp-319	297	2	maji	maji	PROPN
gp-319	297	3	,	,	PUNCT
gp-319	297	4	s.	s.	PROPN
gp-319	297	5	g.	g.	PROPN
gp-319	297	6	(	(	PUNCT
gp-319	297	7	2022	2022	NUM
gp-319	297	8	)	)	PUNCT
gp-319	297	9	.	.	PUNCT
gp-319	298	1	disclosure	disclosure	NOUN
gp-319	298	2	pattern	pattern	NOUN
gp-319	298	3	of	of	ADP
gp-319	298	4	labour	labour	ADJ
gp-319	298	5	practices	practice	NOUN
gp-319	298	6	and	and	CCONJ
gp-319	298	7	decent	decent	ADJ
gp-319	298	8	work	work	NOUN
gp-319	298	9	and	and	CCONJ
gp-319	298	10	its	its	PRON
gp-319	298	11	impact	impact	NOUN
gp-319	298	12	on	on	ADP
gp-319	298	13	corporate	corporate	ADJ
gp-319	298	14	financial	financial	ADJ
gp-319	298	15	performance	performance	NOUN
gp-319	298	16	:	:	PUNCT
gp-319	298	17	evidence	evidence	NOUN
gp-319	298	18	from	from	ADP
gp-319	298	19	asia	asia	PROPN
gp-319	298	20	.	.	PUNCT
gp-319	299	1	global	global	ADJ
gp-319	299	2	business	business	PROPN
gp-319	299	3	review	review	PROPN
gp-319	299	4	,	,	PUNCT
gp-319	299	5	23(4	23(4	NOUN
gp-319	299	6	)	)	PUNCT
gp-319	299	7	,	,	PUNCT
gp-319	299	8	1054–1070	1054–1070	NUM
gp-319	299	9	.	.	PUNCT
gp-319	300	1	https://doi.org/10.1177/0972150919876523	https://doi.org/10.1177/0972150919876523	X
gp-319	300	2	majidah	majidah	PROPN
gp-319	300	3	,	,	PUNCT
gp-319	300	4	&	&	CCONJ
gp-319	300	5	sakina	sakina	PROPN
gp-319	300	6	,	,	PUNCT
gp-319	300	7	h.	h.	PROPN
gp-319	300	8	(	(	PUNCT
gp-319	300	9	2023	2023	NUM
gp-319	300	10	)	)	PUNCT
gp-319	300	11	.	.	PUNCT
gp-319	301	1	determination	determination	NOUN
gp-319	301	2	of	of	ADP
gp-319	301	3	firm	firm	ADJ
gp-319	301	4	value	value	NOUN
gp-319	301	5	on	on	ADP
gp-319	301	6	cost	cost	NOUN
gp-319	301	7	leadership	leadership	NOUN
gp-319	301	8	strategy	strategy	NOUN
gp-319	301	9	,	,	PUNCT
gp-319	301	10	executive	executive	NOUN
gp-319	301	11	compensation	compensation	NOUN
gp-319	301	12	and	and	CCONJ
gp-319	301	13	foreign	foreign	ADJ
gp-319	301	14	ownership	ownership	NOUN
gp-319	301	15	in	in	ADP
gp-319	301	16	the	the	DET
gp-319	301	17	health	health	NOUN
gp-319	301	18	sector	sector	NOUN
gp-319	301	19	of	of	ADP
gp-319	301	20	indonesian	indonesian	ADJ
gp-319	301	21	public	public	ADJ
gp-319	301	22	listed	list	VERB
gp-319	301	23	companies	company	NOUN
gp-319	301	24	.	.	PUNCT
gp-319	302	1	jurnal	jurnal	ADJ
gp-319	302	2	program	program	PROPN
gp-319	302	3	studi	studi	PROPN
gp-319	302	4	akuntansi	akuntansi	PROPN
gp-319	302	5	,	,	PUNCT
gp-319	302	6	9(2	9(2	NUM
gp-319	302	7	)	)	PUNCT
gp-319	302	8	.	.	PUNCT
gp-319	303	1	https://doi.org/10.31289/jab.v9i2.9779	https://doi.org/10.31289/jab.v9i2.9779	ADJ
gp-319	303	2	mațcu	mațcu	NOUN
gp-319	303	3	-	-	PUNCT
gp-319	303	4	zaharia	zaharia	PROPN
gp-319	303	5	,	,	PUNCT
gp-319	303	6	m.	m.	NOUN
gp-319	303	7	,	,	PUNCT
gp-319	303	8	horodnic	horodnic	PROPN
gp-319	303	9	,	,	PUNCT
gp-319	303	10	i.	i.	PROPN
gp-319	303	11	a.	a.	PROPN
gp-319	303	12	,	,	PUNCT
gp-319	303	13	williams	williams	PROPN
gp-319	303	14	,	,	PUNCT
gp-319	303	15	c.	c.	PROPN
gp-319	303	16	c.	c.	PROPN
gp-319	303	17	,	,	PUNCT
gp-319	303	18	&	&	CCONJ
gp-319	303	19	nistor	nistor	NOUN
gp-319	303	20	,	,	PUNCT
gp-319	303	21	g.	g.	PROPN
gp-319	303	22	c.	c.	PROPN
gp-319	303	23	(	(	PUNCT
gp-319	303	24	2024	2024	NUM
gp-319	303	25	)	)	PUNCT
gp-319	303	26	.	.	PUNCT
gp-319	304	1	self	self	NOUN
gp-319	304	2	-	-	PUNCT
gp-319	304	3	employed	employ	VERB
gp-319	304	4	workers	worker	NOUN
gp-319	304	5	and	and	CCONJ
gp-319	304	6	the	the	DET
gp-319	304	7	achievement	achievement	NOUN
gp-319	304	8	of	of	ADP
gp-319	304	9	the	the	DET
gp-319	304	10	2030	2030	NUM
gp-319	304	11	agenda	agenda	NOUN
gp-319	304	12	for	for	ADP
gp-319	304	13	sustainable	sustainable	ADJ
gp-319	304	14	development	development	NOUN
gp-319	304	15	:	:	PUNCT
gp-319	304	16	an	an	DET
gp-319	304	17	overview	overview	NOUN
gp-319	304	18	of	of	ADP
gp-319	304	19	their	their	PRON
gp-319	304	20	social	social	ADJ
gp-319	304	21	benefit	benefit	NOUN
gp-319	304	22	entitlements	entitlement	NOUN
gp-319	304	23	across	across	ADP
gp-319	304	24	31	31	NUM
gp-319	304	25	european	european	ADJ
gp-319	304	26	countries	country	NOUN
gp-319	304	27	.	.	PUNCT
gp-319	305	1	sustainability	sustainability	NOUN
gp-319	305	2	,	,	PUNCT
gp-319	305	3	16(7	16(7	NUM
gp-319	305	4	)	)	PUNCT
gp-319	305	5	,	,	PUNCT
gp-319	305	6	2625	2625	NUM
gp-319	305	7	.	.	PUNCT
gp-319	306	1	https://doi.org/10.3390/su16072625	https://doi.org/10.3390/su16072625	NUM
gp-319	306	2	monteiro	monteiro	PROPN
gp-319	306	3	,	,	PUNCT
gp-319	306	4	s.	s.	PROPN
gp-319	306	5	,	,	PUNCT
gp-319	306	6	lemos	lemos	PROPN
gp-319	306	7	,	,	PUNCT
gp-319	306	8	k.	k.	PROPN
gp-319	306	9	,	,	PUNCT
gp-319	306	10	&	&	CCONJ
gp-319	306	11	ribeiro	ribeiro	PROPN
gp-319	306	12	,	,	PUNCT
gp-319	306	13	v.	v.	PROPN
gp-319	306	14	(	(	PUNCT
gp-319	306	15	2022	2022	NUM
gp-319	306	16	)	)	PUNCT
gp-319	306	17	.	.	PUNCT
gp-319	307	1	the	the	DET
gp-319	307	2	influence	influence	NOUN
gp-319	307	3	of	of	ADP
gp-319	307	4	board	board	NOUN
gp-319	307	5	gender	gender	NOUN
gp-319	307	6	diversity	diversity	NOUN
gp-319	307	7	on	on	ADP
gp-319	307	8	the	the	DET
gp-319	307	9	sustainable	sustainable	ADJ
gp-319	307	10	development	development	NOUN
gp-319	307	11	goals	goal	NOUN
gp-319	307	12	reporting	report	VERB
gp-319	307	13	:	:	PUNCT
gp-319	307	14	evidence	evidence	NOUN
gp-319	307	15	from	from	ADP
gp-319	307	16	portuguese	portuguese	ADJ
gp-319	307	17	companies	company	NOUN
gp-319	307	18	.	.	PUNCT
gp-319	308	1	european	european	ADJ
gp-319	308	2	conference	conference	PROPN
gp-319	308	3	on	on	ADP
gp-319	308	4	management	management	NOUN
gp-319	308	5	,	,	PUNCT
gp-319	308	6	leadership	leadership	NOUN
gp-319	308	7	and	and	CCONJ
gp-319	308	8	governance	governance	NOUN
gp-319	308	9	,	,	PUNCT
gp-319	308	10	18(1	18(1	NUM
gp-319	308	11	)	)	PUNCT
gp-319	308	12	,	,	PUNCT
gp-319	308	13	329–339	329–339	NUM
gp-319	308	14	.	.	PUNCT
gp-319	309	1	https://doi.org/10.34190/ecmlg.18.1.848	https://doi.org/10.34190/ecmlg.18.1.848	NUM
gp-319	309	2	oktaviani	oktaviani	PROPN
gp-319	309	3	,	,	PUNCT
gp-319	309	4	d.	d.	PROPN
gp-319	309	5	,	,	PUNCT
gp-319	309	6	sunardi	sunardi	PROPN
gp-319	309	7	,	,	PUNCT
gp-319	309	8	s.	s.	PROPN
gp-319	309	9	,	,	PUNCT
gp-319	309	10	et	et	PROPN
gp-319	309	11	al	al	PROPN
gp-319	309	12	.	.	PUNCT
gp-319	309	13	(	(	PUNCT
gp-319	309	14	2024	2024	NUM
gp-319	309	15	)	)	PUNCT
gp-319	309	16	.	.	PUNCT
gp-319	310	1	carbon	carbon	NOUN
gp-319	310	2	stock	stock	NOUN
gp-319	310	3	of	of	ADP
gp-319	310	4	mangrove	mangrove	PROPN
gp-319	310	5	ecosystem	ecosystem	NOUN
gp-319	310	6	and	and	CCONJ
gp-319	310	7	role	role	VERB
gp-319	310	8	blue	blue	ADJ
gp-319	310	9	economy	economy	NOUN
gp-319	310	10	in	in	ADP
gp-319	310	11	pangandaran	pangandaran	PROPN
gp-319	310	12	west	west	PROPN
gp-319	310	13	java	java	PROPN
gp-319	310	14	.	.	PUNCT
gp-319	311	1	e3s	e3s	PROPN
gp-319	311	2	web	web	NOUN
gp-319	311	3	of	of	ADP
gp-319	311	4	conferences	conference	NOUN
gp-319	311	5	.	.	PUNCT
gp-319	312	1	https://www.e3sconferences.org/articles/e3sconf/abs/2024/25/e3sconf_icyes2024_02002/e3sconf_icyes20	https://www.e3sconferences.org/articles/e3sconf/abs/2024/25/e3sconf_icyes2024_02002/e3sconf_icyes20	PRON
gp-319	312	2	24_02002.html	24_02002.html	NUM
gp-319	312	3	purbawangsa	purbawangsa	NOUN
gp-319	312	4	,	,	PUNCT
gp-319	312	5	i.	i.	PROPN
gp-319	312	6	b.	b.	PROPN
gp-319	312	7	a.	a.	PROPN
gp-319	312	8	,	,	PUNCT
gp-319	312	9	solimun	solimun	PROPN
gp-319	312	10	,	,	PUNCT
gp-319	312	11	s.	s.	PROPN
gp-319	312	12	,	,	PUNCT
gp-319	312	13	fernandes	fernandes	PROPN
gp-319	312	14	,	,	PUNCT
gp-319	312	15	a.	a.	PROPN
gp-319	312	16	a.	a.	PROPN
gp-319	312	17	r.	r.	PROPN
gp-319	312	18	,	,	PUNCT
gp-319	312	19	&	&	CCONJ
gp-319	312	20	rahayu	rahayu	PROPN
gp-319	312	21	,	,	PUNCT
gp-319	312	22	s.	s.	PROPN
gp-319	312	23	m.	m.	PROPN
gp-319	312	24	(	(	PUNCT
gp-319	312	25	2020	2020	NUM
gp-319	312	26	)	)	PUNCT
gp-319	312	27	.	.	PUNCT
gp-319	313	1	corporate	corporate	ADJ
gp-319	313	2	governance	governance	NOUN
gp-319	313	3	,	,	PUNCT
gp-319	313	4	corporate	corporate	ADJ
gp-319	313	5	profitability	profitability	NOUN
gp-319	313	6	toward	toward	ADP
gp-319	313	7	corporate	corporate	ADJ
gp-319	313	8	social	social	ADJ
gp-319	313	9	responsibility	responsibility	NOUN
gp-319	313	10	disclosure	disclosure	NOUN
gp-319	313	11	and	and	CCONJ
gp-319	313	12	corporate	corporate	ADJ
gp-319	313	13	value	value	NOUN
gp-319	313	14	(	(	PUNCT
gp-319	313	15	comparative	comparative	ADJ
gp-319	313	16	study	study	NOUN
gp-319	313	17	in	in	ADP
gp-319	313	18	indonesia	indonesia	PROPN
gp-319	313	19	,	,	PUNCT
gp-319	313	20	china	china	PROPN
gp-319	313	21	and	and	CCONJ
gp-319	313	22	india	india	PROPN
gp-319	313	23	stock	stock	PROPN
gp-319	313	24	exchange	exchange	NOUN
gp-319	313	25	in	in	ADP
gp-319	313	26	20132016	20132016	NUM
gp-319	313	27	)	)	PUNCT
gp-319	313	28	.	.	PUNCT
gp-319	314	1	social	social	ADJ
gp-319	314	2	responsibility	responsibility	NOUN
gp-319	314	3	journal	journal	NOUN
gp-319	314	4	,	,	PUNCT
gp-319	314	5	16(7	16(7	NUM
gp-319	314	6	)	)	PUNCT
gp-319	314	7	,	,	PUNCT
gp-319	314	8	983–999	983–999	NUM
gp-319	314	9	.	.	PUNCT
gp-319	315	1	https://doi.org/10.1108/srj-082017-0160	https://doi.org/10.1108/srj-082017-0160	NOUN
gp-319	315	2	https://doi.org/10.1108/jmtm-06-2017-0116	https://doi.org/10.1108/jmtm-06-2017-0116	PRON
gp-319	315	3	https://doi.org/10.1108/ijccsm-07-2017-0144	https://doi.org/10.1108/ijccsm-07-2017-0144	PROPN
gp-319	315	4	https://doi.org/10.1007/s10663-021-09526-5	https://doi.org/10.1007/s10663-021-09526-5	PROPN
gp-319	315	5	https://doi.org/10.1016/j.jenvman.2021.113780	https://doi.org/10.1016/j.jenvman.2021.113780	PROPN
gp-319	315	6	https://doi.org/10.21511/ppm.20(2).2022.46	https://doi.org/10.21511/ppm.20(2).2022.46	PUNCT
gp-319	315	7	https://doi.org/10.1177/0972150919876523	https://doi.org/10.1177/0972150919876523	NOUN
gp-319	316	1	https://doi.org/10.31289/jab.v9i2.9779	https://doi.org/10.31289/jab.v9i2.9779	PROPN
gp-319	316	2	https://doi.org/10.3390/su16072625	https://doi.org/10.3390/su16072625	PROPN
gp-319	316	3	https://doi.org/10.34190/ecmlg.18.1.848	https://doi.org/10.34190/ecmlg.18.1.848	PROPN
gp-319	316	4	https://www.e3s-conferences.org/articles/e3sconf/abs/2024/25/e3sconf_icyes2024_02002/e3sconf_icyes2024_02002.html	https://www.e3s-conferences.org/articles/e3sconf/abs/2024/25/e3sconf_icyes2024_02002/e3sconf_icyes2024_02002.html	PROPN
gp-319	316	5	https://www.e3s-conferences.org/articles/e3sconf/abs/2024/25/e3sconf_icyes2024_02002/e3sconf_icyes2024_02002.html	https://www.e3s-conferences.org/articles/e3sconf/abs/2024/25/e3sconf_icyes2024_02002/e3sconf_icyes2024_02002.html	PROPN
gp-319	316	6	https://www.e3s-conferences.org/articles/e3sconf/abs/2024/25/e3sconf_icyes2024_02002/e3sconf_icyes2024_02002.html	https://www.e3s-conferences.org/articles/e3sconf/abs/2024/25/e3sconf_icyes2024_02002/e3sconf_icyes2024_02002.html	PROPN
gp-319	316	7	https://doi.org/10.1108/srj-08-2017-0160	https://doi.org/10.1108/srj-08-2017-0160	PROPN
gp-319	316	8	https://doi.org/10.1108/srj-08-2017-0160	https://doi.org/10.1108/srj-08-2017-0160	PROPN
gp-319	316	9	unveiling	unveil	VERB
gp-319	316	10	the	the	DET
gp-319	316	11	drivers	driver	NOUN
gp-319	316	12	of	of	ADP
gp-319	316	13	sdgs	sdgs	ADJ
gp-319	316	14	8	8	NUM
gp-319	316	15	disclosure	disclosure	NOUN
gp-319	316	16	:	:	PUNCT
gp-319	316	17	evidence	evidence	NOUN
gp-319	316	18	from	from	ADP
gp-319	316	19	governance	governance	NOUN
gp-319	316	20	,	,	PUNCT
gp-319	316	21	firm	firm	ADJ
gp-319	316	22	characteristics	characteristic	NOUN
gp-319	316	23	,	,	PUNCT
gp-319	316	24	and	and	CCONJ
gp-319	316	25	strategic	strategic	ADJ
gp-319	316	26	factors	factor	NOUN
gp-319	316	27	in	in	ADP
gp-319	316	28	indonesian	indonesian	ADJ
gp-319	316	29	listed	list	VERB
gp-319	316	30	firms	firm	NOUN
gp-319	316	31	1805	1805	NUM
gp-319	316	32	rai	rai	PROPN
gp-319	316	33	,	,	PUNCT
gp-319	316	34	s.	s.	PROPN
gp-319	316	35	m.	m.	PROPN
gp-319	316	36	,	,	PUNCT
gp-319	316	37	brown	brown	PROPN
gp-319	316	38	,	,	PUNCT
gp-319	316	39	b.	b.	PROPN
gp-319	316	40	d.	d.	PROPN
gp-319	316	41	,	,	PUNCT
gp-319	316	42	&	&	CCONJ
gp-319	316	43	ruwanpura	ruwanpura	NOUN
gp-319	316	44	,	,	PUNCT
gp-319	316	45	k.	k.	PROPN
gp-319	316	46	n.	n.	PROPN
gp-319	316	47	(	(	PUNCT
gp-319	316	48	2019	2019	NUM
gp-319	316	49	)	)	PUNCT
gp-319	316	50	.	.	PUNCT
gp-319	317	1	sdg	sdg	NOUN
gp-319	317	2	8	8	NUM
gp-319	317	3	:	:	PUNCT
gp-319	317	4	decent	decent	ADJ
gp-319	317	5	work	work	NOUN
gp-319	317	6	and	and	CCONJ
gp-319	317	7	economic	economic	ADJ
gp-319	317	8	growth	growth	NOUN
gp-319	317	9	–	–	PUNCT
gp-319	317	10	a	a	DET
gp-319	317	11	gendered	gendere	VERB
gp-319	317	12	analysis	analysis	NOUN
gp-319	317	13	.	.	PUNCT
gp-319	318	1	world	world	NOUN
gp-319	318	2	development	development	PROPN
gp-319	318	3	,	,	PUNCT
gp-319	318	4	113	113	NUM
gp-319	318	5	,	,	PUNCT
gp-319	318	6	368–380	368–380	NUM
gp-319	318	7	.	.	PUNCT
gp-319	318	8	https://doi.org/10.1016/j.worlddev.2018.09.006	https://doi.org/10.1016/j.worlddev.2018.09.006	NOUN
gp-319	318	9	raimo	raimo	VERB
gp-319	318	10	,	,	PUNCT
gp-319	318	11	n.	n.	NOUN
gp-319	318	12	,	,	PUNCT
gp-319	318	13	vitolla	vitolla	PROPN
gp-319	318	14	,	,	PUNCT
gp-319	318	15	f.	f.	PROPN
gp-319	318	16	,	,	PUNCT
gp-319	318	17	marrone	marrone	PROPN
gp-319	318	18	,	,	PUNCT
gp-319	318	19	a.	a.	PROPN
gp-319	318	20	,	,	PUNCT
gp-319	318	21	&	&	CCONJ
gp-319	318	22	rubino	rubino	PROPN
gp-319	318	23	,	,	PUNCT
gp-319	318	24	m.	m.	NOUN
gp-319	318	25	(	(	PUNCT
gp-319	318	26	2021	2021	NUM
gp-319	318	27	)	)	PUNCT
gp-319	318	28	.	.	PUNCT
gp-319	319	1	do	do	AUX
gp-319	319	2	audit	audit	NOUN
gp-319	319	3	committee	committee	NOUN
gp-319	319	4	attributes	attribute	VERB
gp-319	319	5	influence	influence	NOUN
gp-319	319	6	integrated	integrate	VERB
gp-319	319	7	reporting	reporting	NOUN
gp-319	319	8	quality	quality	NOUN
gp-319	319	9	?	?	PUNCT
gp-319	320	1	an	an	DET
gp-319	320	2	agency	agency	NOUN
gp-319	320	3	theory	theory	NOUN
gp-319	320	4	viewpoint	viewpoint	NOUN
gp-319	320	5	.	.	PUNCT
gp-319	321	1	business	business	NOUN
gp-319	321	2	strategy	strategy	NOUN
gp-319	321	3	and	and	CCONJ
gp-319	321	4	the	the	DET
gp-319	321	5	environment	environment	NOUN
gp-319	321	6	,	,	PUNCT
gp-319	321	7	30(1	30(1	NUM
gp-319	321	8	)	)	PUNCT
gp-319	321	9	,	,	PUNCT
gp-319	321	10	522–534	522–534	NUM
gp-319	321	11	.	.	PUNCT
gp-319	322	1	https://doi.org/10.1002/bse.2635	https://doi.org/10.1002/bse.2635	PROPN
gp-319	322	2	ramli	ramli	PROPN
gp-319	322	3	,	,	PUNCT
gp-319	322	4	r.	r.	PROPN
gp-319	322	5	r.	r.	PROPN
gp-319	322	6	,	,	PUNCT
gp-319	322	7	&	&	CCONJ
gp-319	322	8	setiawan	setiawan	PROPN
gp-319	322	9	,	,	PUNCT
gp-319	322	10	s.	s.	PROPN
gp-319	322	11	r.	r.	PROPN
gp-319	322	12	d.	d.	PROPN
gp-319	322	13	(	(	PUNCT
gp-319	322	14	2025	2025	NUM
gp-319	322	15	)	)	PUNCT
gp-319	322	16	.	.	PUNCT
gp-319	323	1	jumlah	jumlah	PROPN
gp-319	323	2	pekerja	pekerja	ADV
gp-319	323	3	ri	ri	PROPN
gp-319	323	4	terkena	terkena	PROPN
gp-319	323	5	phk	phk	PROPN
gp-319	323	6	tembus	tembus	PROPN
gp-319	323	7	63.947	63.947	NUM
gp-319	323	8	orang	orang	PROPN
gp-319	323	9	.	.	PUNCT
gp-319	323	10	rizal	rizal	PROPN
gp-319	323	11	jawahir	jawahir	PROPN
gp-319	323	12	,	,	PUNCT
gp-319	323	13	g.	g.	PROPN
gp-319	323	14	,	,	PUNCT
gp-319	323	15	&	&	CCONJ
gp-319	323	16	nugroho	nugroho	PROPN
gp-319	323	17	rizal	rizal	PROPN
gp-319	323	18	,	,	PUNCT
gp-319	323	19	s.	s.	PROPN
gp-319	323	20	(	(	PUNCT
gp-319	323	21	2021	2021	NUM
gp-319	323	22	)	)	PUNCT
gp-319	323	23	.	.	PUNCT
gp-319	324	1	apa	apa	PROPN
gp-319	324	2	itu	itu	PROPN
gp-319	324	3	omnibus	omnibus	PROPN
gp-319	324	4	law	law	NOUN
gp-319	324	5	cipta	cipta	VERB
gp-319	324	6	kerja	kerja	PROPN
gp-319	324	7	?	?	PUNCT
gp-319	325	1	isi	isi	PROPN
gp-319	325	2	dan	dan	PROPN
gp-319	325	3	dampaknya	dampaknya	PROPN
gp-319	325	4	bagi	bagi	PROPN
gp-319	325	5	buruh	buruh	PROPN
gp-319	325	6	.	.	PUNCT
gp-319	326	1	saha	saha	PROPN
gp-319	326	2	,	,	PUNCT
gp-319	326	3	t.	t.	PROPN
gp-319	326	4	,	,	PUNCT
gp-319	326	5	miah	miah	PROPN
gp-319	326	6	,	,	PUNCT
gp-319	326	7	r.	r.	PROPN
gp-319	326	8	,	,	PUNCT
gp-319	326	9	rahman	rahman	PROPN
gp-319	326	10	,	,	PUNCT
gp-319	326	11	m.	m.	NOUN
gp-319	326	12	,	,	PUNCT
gp-319	326	13	das	das	PROPN
gp-319	326	14	,	,	PUNCT
gp-319	326	15	s.	s.	PROPN
gp-319	326	16	k.	k.	PROPN
gp-319	326	17	,	,	PUNCT
gp-319	326	18	&	&	CCONJ
gp-319	326	19	hoque	hoque	PROPN
gp-319	326	20	,	,	PUNCT
gp-319	326	21	e.	e.	PROPN
gp-319	326	22	(	(	PUNCT
gp-319	326	23	2023	2023	NUM
gp-319	326	24	)	)	PUNCT
gp-319	326	25	.	.	PUNCT
gp-319	327	1	disclosures	disclosure	NOUN
gp-319	327	2	for	for	ADP
gp-319	327	3	slavery	slavery	NOUN
gp-319	327	4	accounting	accounting	NOUN
gp-319	327	5	concerning	concern	VERB
gp-319	327	6	sdg	sdg	NOUN
gp-319	327	7	8	8	NUM
gp-319	327	8	and	and	CCONJ
gp-319	327	9	corporate	corporate	ADJ
gp-319	327	10	attributes	attribute	NOUN
gp-319	327	11	:	:	PUNCT
gp-319	327	12	a	a	DET
gp-319	327	13	study	study	NOUN
gp-319	327	14	on	on	ADP
gp-319	327	15	the	the	DET
gp-319	327	16	banking	banking	NOUN
gp-319	327	17	industry	industry	NOUN
gp-319	327	18	of	of	ADP
gp-319	327	19	bangladesh	bangladesh	PROPN
gp-319	327	20	.	.	PUNCT
gp-319	328	1	future	future	ADJ
gp-319	328	2	business	business	NOUN
gp-319	328	3	journal	journal	NOUN
gp-319	328	4	,	,	PUNCT
gp-319	328	5	9(1	9(1	NUM
gp-319	328	6	)	)	PUNCT
gp-319	328	7	,	,	PUNCT
gp-319	328	8	199	199	NUM
gp-319	328	9	.	.	PUNCT
gp-319	329	1	https://doi.org/10.1186/s43093-023-00199-z	https://doi.org/10.1186/s43093-023-00199-z	PROPN
gp-319	329	2	sari	sari	NOUN
gp-319	329	3	,	,	PUNCT
gp-319	329	4	r.	r.	PROPN
gp-319	329	5	a.	a.	PROPN
gp-319	329	6	(	(	PUNCT
gp-319	329	7	2023	2023	NUM
gp-319	329	8	)	)	PUNCT
gp-319	329	9	.	.	PUNCT
gp-319	330	1	viral	viral	ADJ
gp-319	330	2	pekerja	pekerja	ADV
gp-319	330	3	pt	pt	PROPN
gp-319	330	4	sai	sai	PROPN
gp-319	330	5	apparel	apparel	PROPN
gp-319	330	6	industries	industry	NOUN
gp-319	330	7	kerja	kerja	PROPN
gp-319	330	8	lembur	lembur	PROPN
gp-319	330	9	tak	tak	PROPN
gp-319	330	10	dibayar	dibayar	PROPN
gp-319	330	11	,	,	PUNCT
gp-319	330	12	kemnaker	kemnaker	PROPN
gp-319	330	13	:	:	PUNCT
gp-319	330	14	ada	ada	PROPN
gp-319	330	15	pelanggaran	pelanggaran	PROPN
gp-319	330	16	.	.	PUNCT
gp-319	331	1	suchman	suchman	NOUN
gp-319	331	2	,	,	PUNCT
gp-319	331	3	m.	m.	NOUN
gp-319	331	4	c.	c.	PROPN
gp-319	331	5	(	(	PUNCT
gp-319	331	6	1995	1995	NUM
gp-319	331	7	)	)	PUNCT
gp-319	331	8	.	.	PUNCT
gp-319	332	1	managing	manage	VERB
gp-319	332	2	legitimacy	legitimacy	NOUN
gp-319	332	3	:	:	PUNCT
gp-319	332	4	strategic	strategic	ADJ
gp-319	332	5	and	and	CCONJ
gp-319	332	6	institutional	institutional	ADJ
gp-319	332	7	approaches	approach	NOUN
gp-319	332	8	.	.	PUNCT
gp-319	333	1	academy	academy	PROPN
gp-319	333	2	of	of	ADP
gp-319	333	3	management	management	PROPN
gp-319	333	4	review	review	PROPN
gp-319	333	5	,	,	PUNCT
gp-319	333	6	20(3	20(3	NOUN
gp-319	333	7	)	)	PUNCT
gp-319	333	8	,	,	PUNCT
gp-319	333	9	571–610	571–610	NUM
gp-319	333	10	.	.	PUNCT
gp-319	334	1	https://doi.org/10.5465/amr.1995.9508080331	https://doi.org/10.5465/amr.1995.9508080331	ADJ
gp-319	334	2	sumiani	sumiani	NOUN
gp-319	334	3	,	,	PUNCT
gp-319	334	4	y.	y.	PROPN
gp-319	334	5	m.	m.	PROPN
gp-319	334	6	,	,	PUNCT
gp-319	334	7	haslinda	haslinda	PROPN
gp-319	334	8	,	,	PUNCT
gp-319	334	9	h.	h.	PROPN
gp-319	334	10	,	,	PUNCT
gp-319	334	11	&	&	CCONJ
gp-319	334	12	nik	nik	PROPN
gp-319	334	13	ahmad	ahmad	PROPN
gp-319	334	14	,	,	PUNCT
gp-319	334	15	n.	n.	PROPN
gp-319	334	16	n.	n.	PROPN
gp-319	334	17	(	(	PUNCT
gp-319	334	18	2020	2020	NUM
gp-319	334	19	)	)	PUNCT
gp-319	334	20	.	.	PUNCT
gp-319	335	1	sustainability	sustainability	NOUN
gp-319	335	2	reporting	reporting	NOUN
gp-319	335	3	:	:	PUNCT
gp-319	335	4	a	a	DET
gp-319	335	5	study	study	NOUN
gp-319	335	6	of	of	ADP
gp-319	335	7	malaysian	malaysian	ADJ
gp-319	335	8	companies	company	NOUN
gp-319	335	9	.	.	PUNCT
gp-319	336	1	social	social	ADJ
gp-319	336	2	responsibility	responsibility	NOUN
gp-319	336	3	journal	journal	NOUN
gp-319	336	4	,	,	PUNCT
gp-319	336	5	16(5	16(5	NUM
gp-319	336	6	)	)	PUNCT
gp-319	336	7	,	,	PUNCT
gp-319	336	8	665–680	665–680	NUM
gp-319	336	9	.	.	PUNCT
gp-319	337	1	https://doi.org/10.1108/srj-06-2019-0215	https://doi.org/10.1108/srj-06-2019-0215	PROPN
gp-319	337	2	united	united	PROPN
gp-319	337	3	nations	nations	PROPN
gp-319	337	4	.	.	PUNCT
gp-319	338	1	(	(	PUNCT
gp-319	338	2	2015	2015	NUM
gp-319	338	3	)	)	PUNCT
gp-319	338	4	.	.	PUNCT
gp-319	339	1	transforming	transform	VERB
gp-319	339	2	our	our	PRON
gp-319	339	3	world	world	NOUN
gp-319	339	4	:	:	PUNCT
gp-319	339	5	the	the	DET
gp-319	339	6	2030	2030	NUM
gp-319	339	7	agenda	agenda	NOUN
gp-319	339	8	for	for	ADP
gp-319	339	9	sustainable	sustainable	ADJ
gp-319	339	10	development	development	NOUN
gp-319	339	11	.	.	PUNCT
gp-319	340	1	wahyuningrum	wahyuningrum	PROPN
gp-319	340	2	,	,	PUNCT
gp-319	340	3	i.	i.	PROPN
gp-319	340	4	f.	f.	PROPN
gp-319	340	5	s.	s.	PROPN
gp-319	340	6	,	,	PUNCT
gp-319	340	7	oktavilia	oktavilia	PROPN
gp-319	340	8	,	,	PUNCT
gp-319	340	9	s.	s.	PROPN
gp-319	340	10	,	,	PUNCT
gp-319	340	11	&	&	CCONJ
gp-319	340	12	utami	utami	PROPN
gp-319	340	13	,	,	PUNCT
gp-319	340	14	s.	s.	PROPN
gp-319	340	15	(	(	PUNCT
gp-319	340	16	2022	2022	NUM
gp-319	340	17	)	)	PUNCT
gp-319	340	18	.	.	PUNCT
gp-319	341	1	the	the	DET
gp-319	341	2	effect	effect	NOUN
gp-319	341	3	of	of	ADP
gp-319	341	4	company	company	NOUN
gp-319	341	5	characteristics	characteristic	NOUN
gp-319	341	6	and	and	CCONJ
gp-319	341	7	gender	gender	NOUN
gp-319	341	8	diversity	diversity	NOUN
gp-319	341	9	on	on	ADP
gp-319	341	10	disclosures	disclosure	NOUN
gp-319	341	11	related	relate	VERB
gp-319	341	12	to	to	ADP
gp-319	341	13	sustainable	sustainable	ADJ
gp-319	341	14	development	development	NOUN
gp-319	341	15	goals	goal	NOUN
gp-319	341	16	.	.	PUNCT
gp-319	342	1	sustainability	sustainability	NOUN
gp-319	342	2	,	,	PUNCT
gp-319	342	3	14(20	14(20	NUM
gp-319	342	4	)	)	PUNCT
gp-319	342	5	,	,	PUNCT
gp-319	342	6	13301	13301	NUM
gp-319	342	7	.	.	PUNCT
gp-319	343	1	https://doi.org/10.3390/su142013301	https://doi.org/10.3390/su142013301	PRON
gp-319	343	2	zampone	zampone	NOUN
gp-319	343	3	,	,	PUNCT
gp-319	343	4	g.	g.	PROPN
gp-319	343	5	,	,	PUNCT
gp-319	343	6	nicolò	nicolò	PROPN
gp-319	343	7	,	,	PUNCT
gp-319	343	8	g.	g.	PROPN
gp-319	343	9	,	,	PUNCT
gp-319	343	10	sannino	sannino	NOUN
gp-319	343	11	,	,	PUNCT
gp-319	343	12	g.	g.	PROPN
gp-319	343	13	,	,	PUNCT
gp-319	343	14	&	&	CCONJ
gp-319	343	15	de	de	X
gp-319	343	16	iorio	iorio	PROPN
gp-319	343	17	,	,	PUNCT
gp-319	343	18	s.	s.	PROPN
gp-319	343	19	(	(	PUNCT
gp-319	343	20	2024	2024	NUM
gp-319	343	21	)	)	PUNCT
gp-319	343	22	.	.	PUNCT
gp-319	344	1	gender	gender	NOUN
gp-319	344	2	diversity	diversity	NOUN
gp-319	344	3	and	and	CCONJ
gp-319	344	4	sdg	sdg	NOUN
gp-319	344	5	disclosure	disclosure	NOUN
gp-319	344	6	:	:	PUNCT
gp-319	344	7	the	the	DET
gp-319	344	8	mediating	mediate	VERB
gp-319	344	9	role	role	NOUN
gp-319	344	10	of	of	ADP
gp-319	344	11	the	the	DET
gp-319	344	12	sustainability	sustainability	NOUN
gp-319	344	13	committee	committee	NOUN
gp-319	344	14	.	.	PUNCT
gp-319	345	1	journal	journal	PROPN
gp-319	345	2	of	of	ADP
gp-319	345	3	applied	apply	VERB
gp-319	345	4	accounting	accounting	NOUN
gp-319	345	5	research	research	NOUN
gp-319	345	6	,	,	PUNCT
gp-319	345	7	25(1	25(1	NUM
gp-319	345	8	)	)	PUNCT
gp-319	345	9	,	,	PUNCT
gp-319	345	10	171–193	171–193	NUM
gp-319	345	11	.	.	PUNCT
gp-319	346	1	https://doi.org/10.1108/jaar-06-2022-0151	https://doi.org/10.1108/jaar-06-2022-0151	PROPN
gp-319	346	2	copyright	copyright	NOUN
gp-319	346	3	holders	holder	NOUN
gp-319	346	4	:	:	PUNCT
gp-319	346	5	nunik	nunik	X
gp-319	346	6	nurnaningsih	nurnaningsih	PROPN
gp-319	346	7	,	,	PUNCT
gp-319	346	8	majidah	majidah	PROPN
gp-319	346	9	majidah	majidah	PROPN
gp-319	346	10	(	(	PUNCT
gp-319	346	11	2025	2025	NUM
gp-319	346	12	)	)	PUNCT
gp-319	346	13	first	first	ADJ
gp-319	346	14	publication	publication	NOUN
gp-319	347	1	right	right	NOUN
gp-319	347	2	:	:	PUNCT
gp-319	347	3	ajemb	ajemb	PROPN
gp-319	347	4	–	–	PUNCT
gp-319	347	5	american	american	ADJ
gp-319	347	6	journal	journal	PROPN
gp-319	347	7	of	of	ADP
gp-319	347	8	economic	economic	ADJ
gp-319	347	9	and	and	CCONJ
gp-319	347	10	management	management	NOUN
gp-319	347	11	business	business	NOUN
gp-319	347	12	https://doi.org/10.1016/j.worlddev.2018.09.006	https://doi.org/10.1016/j.worlddev.2018.09.006	ADV
gp-319	347	13	https://doi.org/10.1002/bse.2635	https://doi.org/10.1002/bse.2635	PROPN
gp-319	347	14	https://doi.org/10.1186/s43093-023-00199-z	https://doi.org/10.1186/s43093-023-00199-z	PROPN
gp-319	347	15	https://doi.org/10.5465/amr.1995.9508080331	https://doi.org/10.5465/amr.1995.9508080331	VERB
gp-319	347	16	https://doi.org/10.1108/srj-06-2019-0215	https://doi.org/10.1108/srj-06-2019-0215	VERB
gp-319	347	17	https://doi.org/10.3390/su142013301	https://doi.org/10.3390/su142013301	PRON
gp-319	347	18	https://doi.org/10.1108/jaar-06-2022-0151	https://doi.org/10.1108/jaar-06-2022-0151	NOUN