id	sid	tid	token	lemma	pos
abrj-545	1	1	95	95	NUM
abrj-545	1	2	©	©	ADP
abrj-545	1	3	2025	2025	NUM
abrj-545	1	4	by	by	ADP
abrj-545	1	5	the	the	DET
abrj-545	1	6	author	author	NOUN
abrj-545	1	7	;	;	PUNCT
abrj-545	1	8	licensee	licensee	NOUN
abrj-545	1	9	eastern	eastern	ADJ
abrj-545	1	10	centre	centre	NOUN
abrj-545	1	11	of	of	ADP
abrj-545	1	12	science	science	NOUN
abrj-545	1	13	and	and	CCONJ
abrj-545	1	14	education	education	NOUN
abrj-545	1	15	,	,	PUNCT
abrj-545	1	16	usa	usa	PROPN
abrj-545	1	17	asian	asian	PROPN
abrj-545	1	18	business	business	PROPN
abrj-545	1	19	research	research	PROPN
abrj-545	1	20	journal	journal	PROPN
abrj-545	1	21	vol	vol	NOUN
abrj-545	1	22	.	.	PROPN
abrj-545	2	1	10	10	NUM
abrj-545	2	2	,	,	PUNCT
abrj-545	2	3	no	no	INTJ
abrj-545	2	4	.	.	NOUN
abrj-545	2	5	8	8	NUM
abrj-545	2	6	,	,	PUNCT
abrj-545	2	7	95	95	NUM
abrj-545	2	8	-	-	SYM
abrj-545	2	9	102	102	NUM
abrj-545	2	10	,	,	PUNCT
abrj-545	2	11	2025	2025	NUM
abrj-545	2	12	issn	issn	NOUN
abrj-545	2	13	:	:	PUNCT
abrj-545	2	14	2576	2576	NUM
abrj-545	2	15	-	-	SYM
abrj-545	2	16	6759	6759	NUM
abrj-545	2	17	doi	doi	NOUN
abrj-545	2	18	:	:	PUNCT
abrj-545	2	19	10.55220/2576	10.55220/2576	NUM
abrj-545	2	20	-	-	SYM
abrj-545	2	21	6759.545	6759.545	NUM
abrj-545	2	22	©	©	PROPN
abrj-545	2	23	2025	2025	NUM
abrj-545	2	24	by	by	ADP
abrj-545	2	25	the	the	DET
abrj-545	2	26	author	author	NOUN
abrj-545	2	27	;	;	PUNCT
abrj-545	2	28	licensee	licensee	NOUN
abrj-545	2	29	eastern	eastern	ADJ
abrj-545	2	30	centre	centre	NOUN
abrj-545	2	31	of	of	ADP
abrj-545	2	32	science	science	NOUN
abrj-545	2	33	and	and	CCONJ
abrj-545	2	34	education	education	NOUN
abrj-545	2	35	,	,	PUNCT
abrj-545	2	36	usa	usa	PROPN
abrj-545	2	37	transparency	transparency	NOUN
abrj-545	2	38	in	in	ADP
abrj-545	2	39	corporate	corporate	ADJ
abrj-545	2	40	sustainability	sustainability	NOUN
abrj-545	2	41	reporting	reporting	NOUN
abrj-545	2	42	:	:	PUNCT
abrj-545	2	43	evaluating	evaluate	VERB
abrj-545	2	44	metrics	metric	NOUN
abrj-545	2	45	,	,	PUNCT
abrj-545	2	46	accountability	accountability	NOUN
abrj-545	2	47	,	,	PUNCT
abrj-545	2	48	and	and	CCONJ
abrj-545	2	49	social	social	ADJ
abrj-545	2	50	impact	impact	NOUN
abrj-545	2	51	loso	loso	ADJ
abrj-545	2	52	judijanto	judijanto	ADP
abrj-545	2	53	iposs	iposs	PROPN
abrj-545	2	54	jakarta	jakarta	PROPN
abrj-545	2	55	,	,	PUNCT
abrj-545	2	56	indonesia	indonesia	PROPN
abrj-545	2	57	.	.	PUNCT
abrj-545	3	1	email	email	NOUN
abrj-545	3	2	:	:	PUNCT
abrj-545	4	1	losojudijantobumn@gmail.com	losojudijantobumn@gmail.com	X
abrj-545	4	2	abstract	abstract	ADJ
abrj-545	4	3	the	the	DET
abrj-545	4	4	rise	rise	NOUN
abrj-545	4	5	of	of	ADP
abrj-545	4	6	esg	esg	PROPN
abrj-545	4	7	priorities	priority	NOUN
abrj-545	4	8	has	have	AUX
abrj-545	4	9	prompted	prompt	VERB
abrj-545	4	10	companies	company	NOUN
abrj-545	4	11	to	to	PART
abrj-545	4	12	embrace	embrace	VERB
abrj-545	4	13	sustainability	sustainability	NOUN
abrj-545	4	14	reporting	reporting	NOUN
abrj-545	4	15	as	as	ADP
abrj-545	4	16	a	a	DET
abrj-545	4	17	way	way	NOUN
abrj-545	4	18	to	to	PART
abrj-545	4	19	affirm	affirm	VERB
abrj-545	4	20	their	their	PRON
abrj-545	4	21	accountability	accountability	NOUN
abrj-545	4	22	and	and	CCONJ
abrj-545	4	23	long	long	ADJ
abrj-545	4	24	-	-	PUNCT
abrj-545	4	25	term	term	NOUN
abrj-545	4	26	vision	vision	NOUN
abrj-545	4	27	.	.	PUNCT
abrj-545	5	1	however	however	ADV
abrj-545	5	2	,	,	PUNCT
abrj-545	5	3	challenges	challenge	NOUN
abrj-545	5	4	persist	persist	VERB
abrj-545	5	5	regarding	regard	VERB
abrj-545	5	6	transparency	transparency	NOUN
abrj-545	5	7	,	,	PUNCT
abrj-545	5	8	metric	metric	ADJ
abrj-545	5	9	standardization	standardization	NOUN
abrj-545	5	10	,	,	PUNCT
abrj-545	5	11	and	and	CCONJ
abrj-545	5	12	accountability	accountability	NOUN
abrj-545	5	13	,	,	PUNCT
abrj-545	5	14	which	which	PRON
abrj-545	5	15	can	can	AUX
abrj-545	5	16	hinder	hinder	VERB
abrj-545	5	17	the	the	DET
abrj-545	5	18	effectiveness	effectiveness	NOUN
abrj-545	5	19	of	of	ADP
abrj-545	5	20	these	these	DET
abrj-545	5	21	reports	report	NOUN
abrj-545	5	22	.	.	PUNCT
abrj-545	6	1	this	this	DET
abrj-545	6	2	study	study	NOUN
abrj-545	6	3	aims	aim	VERB
abrj-545	6	4	to	to	PART
abrj-545	6	5	critically	critically	ADV
abrj-545	6	6	evaluate	evaluate	VERB
abrj-545	6	7	transparency	transparency	NOUN
abrj-545	6	8	in	in	ADP
abrj-545	6	9	corporate	corporate	ADJ
abrj-545	6	10	sustainability	sustainability	NOUN
abrj-545	6	11	reporting	reporting	NOUN
abrj-545	6	12	by	by	ADP
abrj-545	6	13	examining	examine	VERB
abrj-545	6	14	the	the	DET
abrj-545	6	15	use	use	NOUN
abrj-545	6	16	of	of	ADP
abrj-545	6	17	metrics	metric	NOUN
abrj-545	6	18	,	,	PUNCT
abrj-545	6	19	accountability	accountability	NOUN
abrj-545	6	20	mechanisms	mechanism	NOUN
abrj-545	6	21	,	,	PUNCT
abrj-545	6	22	and	and	CCONJ
abrj-545	6	23	the	the	DET
abrj-545	6	24	reporting	reporting	NOUN
abrj-545	6	25	of	of	ADP
abrj-545	6	26	social	social	ADJ
abrj-545	6	27	impact	impact	NOUN
abrj-545	6	28	.	.	PUNCT
abrj-545	7	1	employing	employ	VERB
abrj-545	7	2	a	a	DET
abrj-545	7	3	qualitative	qualitative	ADJ
abrj-545	7	4	literature	literature	NOUN
abrj-545	7	5	review	review	NOUN
abrj-545	7	6	methodology	methodology	NOUN
abrj-545	7	7	,	,	PUNCT
abrj-545	7	8	this	this	DET
abrj-545	7	9	research	research	NOUN
abrj-545	7	10	synthesizes	synthesize	VERB
abrj-545	7	11	findings	finding	NOUN
abrj-545	7	12	from	from	ADP
abrj-545	7	13	80	80	NUM
abrj-545	7	14	peer	peer	NOUN
abrj-545	7	15	-	-	PUNCT
abrj-545	7	16	reviewed	review	VERB
abrj-545	7	17	articles	article	NOUN
abrj-545	7	18	,	,	PUNCT
abrj-545	7	19	institutional	institutional	ADJ
abrj-545	7	20	reports	report	NOUN
abrj-545	7	21	,	,	PUNCT
abrj-545	7	22	and	and	CCONJ
abrj-545	7	23	regulatory	regulatory	ADJ
abrj-545	7	24	documents	document	NOUN
abrj-545	7	25	published	publish	VERB
abrj-545	7	26	between	between	ADP
abrj-545	7	27	2015	2015	NUM
abrj-545	7	28	and	and	CCONJ
abrj-545	7	29	2025	2025	NUM
abrj-545	7	30	.	.	PUNCT
abrj-545	8	1	data	datum	NOUN
abrj-545	8	2	were	be	AUX
abrj-545	8	3	collected	collect	VERB
abrj-545	8	4	systematically	systematically	ADV
abrj-545	8	5	from	from	ADP
abrj-545	8	6	databases	database	NOUN
abrj-545	8	7	including	include	VERB
abrj-545	8	8	scopus	scopus	NOUN
abrj-545	8	9	,	,	PUNCT
abrj-545	8	10	web	web	NOUN
abrj-545	8	11	of	of	ADP
abrj-545	8	12	science	science	NOUN
abrj-545	8	13	,	,	PUNCT
abrj-545	8	14	and	and	CCONJ
abrj-545	8	15	official	official	ADJ
abrj-545	8	16	sustainability	sustainability	NOUN
abrj-545	8	17	standard	standard	ADJ
abrj-545	8	18	repositories	repository	NOUN
abrj-545	8	19	such	such	ADJ
abrj-545	8	20	as	as	ADP
abrj-545	8	21	gri	gri	NOUN
abrj-545	8	22	and	and	CCONJ
abrj-545	8	23	sasb	sasb	NOUN
abrj-545	8	24	.	.	PUNCT
abrj-545	9	1	thematic	thematic	ADJ
abrj-545	9	2	content	content	NOUN
abrj-545	9	3	analysis	analysis	NOUN
abrj-545	9	4	was	be	AUX
abrj-545	9	5	applied	apply	VERB
abrj-545	9	6	to	to	PART
abrj-545	9	7	interpret	interpret	VERB
abrj-545	9	8	and	and	CCONJ
abrj-545	9	9	integrate	integrate	VERB
abrj-545	9	10	insights	insight	NOUN
abrj-545	9	11	across	across	ADP
abrj-545	9	12	diverse	diverse	ADJ
abrj-545	9	13	sectors	sector	NOUN
abrj-545	9	14	and	and	CCONJ
abrj-545	9	15	regions	region	NOUN
abrj-545	9	16	.	.	PUNCT
abrj-545	10	1	the	the	DET
abrj-545	10	2	results	result	NOUN
abrj-545	10	3	reveal	reveal	VERB
abrj-545	10	4	persistent	persistent	ADJ
abrj-545	10	5	inconsistencies	inconsistency	NOUN
abrj-545	10	6	in	in	ADP
abrj-545	10	7	esg	esg	PROPN
abrj-545	10	8	metric	metric	ADJ
abrj-545	10	9	application	application	NOUN
abrj-545	10	10	,	,	PUNCT
abrj-545	10	11	limited	limited	ADJ
abrj-545	10	12	external	external	ADJ
abrj-545	10	13	assurance	assurance	NOUN
abrj-545	10	14	,	,	PUNCT
abrj-545	10	15	and	and	CCONJ
abrj-545	10	16	inadequate	inadequate	ADJ
abrj-545	10	17	quantification	quantification	NOUN
abrj-545	10	18	of	of	ADP
abrj-545	10	19	social	social	ADJ
abrj-545	10	20	impact	impact	NOUN
abrj-545	10	21	outcomes	outcome	NOUN
abrj-545	10	22	.	.	PUNCT
abrj-545	11	1	transparency	transparency	NOUN
abrj-545	11	2	is	be	AUX
abrj-545	11	3	recognized	recognize	VERB
abrj-545	11	4	as	as	ADP
abrj-545	11	5	a	a	DET
abrj-545	11	6	crucial	crucial	ADJ
abrj-545	11	7	enabler	enabler	NOUN
abrj-545	11	8	for	for	ADP
abrj-545	11	9	stakeholder	stakeholder	NOUN
abrj-545	11	10	trust	trust	NOUN
abrj-545	11	11	,	,	PUNCT
abrj-545	11	12	yet	yet	CCONJ
abrj-545	11	13	selective	selective	ADJ
abrj-545	11	14	disclosure	disclosure	NOUN
abrj-545	11	15	and	and	CCONJ
abrj-545	11	16	metric	metric	ADJ
abrj-545	11	17	fragmentation	fragmentation	NOUN
abrj-545	11	18	remain	remain	VERB
abrj-545	11	19	prevalent	prevalent	ADJ
abrj-545	11	20	.	.	PUNCT
abrj-545	12	1	the	the	DET
abrj-545	12	2	study	study	NOUN
abrj-545	12	3	concludes	conclude	VERB
abrj-545	12	4	that	that	SCONJ
abrj-545	12	5	harmonization	harmonization	NOUN
abrj-545	12	6	of	of	ADP
abrj-545	12	7	reporting	reporting	NOUN
abrj-545	12	8	standards	standard	NOUN
abrj-545	12	9	,	,	PUNCT
abrj-545	12	10	strengthened	strengthen	VERB
abrj-545	12	11	accountability	accountability	NOUN
abrj-545	12	12	frameworks	framework	NOUN
abrj-545	12	13	,	,	PUNCT
abrj-545	12	14	and	and	CCONJ
abrj-545	12	15	development	development	NOUN
abrj-545	12	16	of	of	ADP
abrj-545	12	17	robust	robust	ADJ
abrj-545	12	18	social	social	ADJ
abrj-545	12	19	impact	impact	NOUN
abrj-545	12	20	metrics	metric	NOUN
abrj-545	12	21	are	be	AUX
abrj-545	12	22	essential	essential	ADJ
abrj-545	12	23	to	to	PART
abrj-545	12	24	enhance	enhance	VERB
abrj-545	12	25	the	the	DET
abrj-545	12	26	credibility	credibility	NOUN
abrj-545	12	27	and	and	CCONJ
abrj-545	12	28	utility	utility	NOUN
abrj-545	12	29	of	of	ADP
abrj-545	12	30	sustainability	sustainability	NOUN
abrj-545	12	31	reports	report	NOUN
abrj-545	12	32	.	.	PUNCT
abrj-545	13	1	further	further	ADJ
abrj-545	13	2	studies	study	NOUN
abrj-545	13	3	should	should	AUX
abrj-545	13	4	prioritize	prioritize	VERB
abrj-545	13	5	the	the	DET
abrj-545	13	6	development	development	NOUN
abrj-545	13	7	of	of	ADP
abrj-545	13	8	consistent	consistent	ADJ
abrj-545	13	9	impact	impact	NOUN
abrj-545	13	10	evaluation	evaluation	NOUN
abrj-545	13	11	tools	tool	NOUN
abrj-545	13	12	and	and	CCONJ
abrj-545	13	13	assess	assess	VERB
abrj-545	13	14	the	the	DET
abrj-545	13	15	potential	potential	NOUN
abrj-545	13	16	of	of	ADP
abrj-545	13	17	next	next	ADJ
abrj-545	13	18	-	-	PUNCT
abrj-545	13	19	generation	generation	NOUN
abrj-545	13	20	reporting	reporting	NOUN
abrj-545	13	21	frameworks	framework	NOUN
abrj-545	13	22	.	.	PUNCT
abrj-545	14	1	keywords	keyword	NOUN
abrj-545	14	2	:	:	PUNCT
abrj-545	14	3	accountability	accountability	NOUN
abrj-545	14	4	,	,	PUNCT
abrj-545	14	5	corporate	corporate	ADJ
abrj-545	14	6	sustainability	sustainability	NOUN
abrj-545	14	7	,	,	PUNCT
abrj-545	14	8	esg	esg	NOUN
abrj-545	14	9	metrics	metric	NOUN
abrj-545	14	10	,	,	PUNCT
abrj-545	14	11	social	social	ADJ
abrj-545	14	12	impact	impact	NOUN
abrj-545	14	13	,	,	PUNCT
abrj-545	14	14	transparency	transparency	NOUN
abrj-545	14	15	.	.	PUNCT
abrj-545	15	1	1	1	X
abrj-545	15	2	.	.	X
abrj-545	15	3	introduction	introduction	NOUN
abrj-545	15	4	in	in	ADP
abrj-545	15	5	recent	recent	ADJ
abrj-545	15	6	decades	decade	NOUN
abrj-545	15	7	,	,	PUNCT
abrj-545	15	8	corporate	corporate	ADJ
abrj-545	15	9	sustainability	sustainability	NOUN
abrj-545	15	10	has	have	AUX
abrj-545	15	11	moved	move	VERB
abrj-545	15	12	from	from	ADP
abrj-545	15	13	a	a	DET
abrj-545	15	14	peripheral	peripheral	ADJ
abrj-545	15	15	concern	concern	NOUN
abrj-545	15	16	to	to	ADP
abrj-545	15	17	a	a	DET
abrj-545	15	18	central	central	ADJ
abrj-545	15	19	element	element	NOUN
abrj-545	15	20	in	in	ADP
abrj-545	15	21	strategic	strategic	ADJ
abrj-545	15	22	business	business	NOUN
abrj-545	15	23	discourse	discourse	NOUN
abrj-545	15	24	.	.	PUNCT
abrj-545	16	1	increasing	increase	VERB
abrj-545	16	2	environmental	environmental	ADJ
abrj-545	16	3	degradation	degradation	NOUN
abrj-545	16	4	,	,	PUNCT
abrj-545	16	5	widening	widen	VERB
abrj-545	16	6	social	social	ADJ
abrj-545	16	7	inequalities	inequality	NOUN
abrj-545	16	8	,	,	PUNCT
abrj-545	16	9	and	and	CCONJ
abrj-545	16	10	heightened	heighten	VERB
abrj-545	16	11	stakeholder	stakeholder	NOUN
abrj-545	16	12	awareness	awareness	NOUN
abrj-545	16	13	have	have	AUX
abrj-545	16	14	propelled	propel	VERB
abrj-545	16	15	the	the	DET
abrj-545	16	16	sustainability	sustainability	NOUN
abrj-545	16	17	agenda	agenda	NOUN
abrj-545	16	18	into	into	ADP
abrj-545	16	19	the	the	DET
abrj-545	16	20	core	core	NOUN
abrj-545	16	21	of	of	ADP
abrj-545	16	22	corporate	corporate	ADJ
abrj-545	16	23	governance	governance	NOUN
abrj-545	16	24	.	.	PUNCT
abrj-545	17	1	as	as	SCONJ
abrj-545	17	2	companies	company	NOUN
abrj-545	17	3	are	be	AUX
abrj-545	17	4	held	hold	VERB
abrj-545	17	5	increasingly	increasingly	ADV
abrj-545	17	6	accountable	accountable	ADJ
abrj-545	17	7	for	for	ADP
abrj-545	17	8	their	their	PRON
abrj-545	17	9	social	social	ADJ
abrj-545	17	10	and	and	CCONJ
abrj-545	17	11	environmental	environmental	ADJ
abrj-545	17	12	footprints	footprint	NOUN
abrj-545	17	13	,	,	PUNCT
abrj-545	17	14	sustainability	sustainability	NOUN
abrj-545	17	15	reporting	reporting	NOUN
abrj-545	17	16	has	have	AUX
abrj-545	17	17	emerged	emerge	VERB
abrj-545	17	18	as	as	ADP
abrj-545	17	19	a	a	DET
abrj-545	17	20	principal	principal	ADJ
abrj-545	17	21	mechanism	mechanism	NOUN
abrj-545	17	22	for	for	ADP
abrj-545	17	23	communicating	communicate	VERB
abrj-545	17	24	commitments	commitment	NOUN
abrj-545	17	25	,	,	PUNCT
abrj-545	17	26	performance	performance	NOUN
abrj-545	17	27	,	,	PUNCT
abrj-545	17	28	and	and	CCONJ
abrj-545	17	29	impacts	impact	NOUN
abrj-545	17	30	to	to	ADP
abrj-545	17	31	various	various	ADJ
abrj-545	17	32	stakeholders	stakeholder	NOUN
abrj-545	17	33	(	(	PUNCT
abrj-545	17	34	saraswati	saraswati	NOUN
abrj-545	17	35	et	et	PROPN
abrj-545	17	36	al	al	PROPN
abrj-545	17	37	.	.	PROPN
abrj-545	17	38	,	,	PUNCT
abrj-545	17	39	2024	2024	NUM
abrj-545	17	40	)	)	PUNCT
abrj-545	17	41	.	.	PUNCT
abrj-545	18	1	over	over	ADP
abrj-545	18	2	time	time	NOUN
abrj-545	18	3	,	,	PUNCT
abrj-545	18	4	sustainability	sustainability	NOUN
abrj-545	18	5	reporting	reporting	NOUN
abrj-545	18	6	has	have	AUX
abrj-545	18	7	been	be	AUX
abrj-545	18	8	shaped	shape	VERB
abrj-545	18	9	by	by	ADP
abrj-545	18	10	a	a	DET
abrj-545	18	11	growing	grow	VERB
abrj-545	18	12	suite	suite	NOUN
abrj-545	18	13	of	of	ADP
abrj-545	18	14	international	international	ADJ
abrj-545	18	15	guidelines	guideline	NOUN
abrj-545	18	16	.	.	PUNCT
abrj-545	19	1	from	from	ADP
abrj-545	19	2	the	the	DET
abrj-545	19	3	gri	gri	NOUN
abrj-545	19	4	and	and	CCONJ
abrj-545	19	5	sasb	sasb	NOUN
abrj-545	19	6	to	to	ADP
abrj-545	19	7	the	the	DET
abrj-545	19	8	tcfd	tcfd	NOUN
abrj-545	19	9	and	and	CCONJ
abrj-545	19	10	the	the	DET
abrj-545	19	11	csrd	csrd	NOUN
abrj-545	19	12	,	,	PUNCT
abrj-545	19	13	these	these	DET
abrj-545	19	14	initiatives	initiative	NOUN
abrj-545	19	15	represent	represent	VERB
abrj-545	19	16	a	a	DET
abrj-545	19	17	collective	collective	ADJ
abrj-545	19	18	push	push	NOUN
abrj-545	19	19	toward	toward	ADP
abrj-545	19	20	greater	great	ADJ
abrj-545	19	21	coherence	coherence	NOUN
abrj-545	19	22	and	and	CCONJ
abrj-545	19	23	institutionalization	institutionalization	NOUN
abrj-545	19	24	of	of	ADP
abrj-545	19	25	non	non	ADJ
abrj-545	19	26	-	-	ADJ
abrj-545	19	27	financial	financial	ADJ
abrj-545	19	28	transparency	transparency	NOUN
abrj-545	19	29	(	(	PUNCT
abrj-545	19	30	carungu	carungu	X
abrj-545	19	31	et	et	PROPN
abrj-545	19	32	al	al	PROPN
abrj-545	19	33	.	.	PROPN
abrj-545	19	34	,	,	PUNCT
abrj-545	19	35	2025	2025	NUM
abrj-545	19	36	;	;	PUNCT
abrj-545	19	37	krivogorsky	krivogorsky	PROPN
abrj-545	19	38	,	,	PUNCT
abrj-545	19	39	2024	2024	NUM
abrj-545	19	40	)	)	PUNCT
abrj-545	19	41	.	.	PUNCT
abrj-545	20	1	these	these	DET
abrj-545	20	2	frameworks	framework	NOUN
abrj-545	20	3	aim	aim	VERB
abrj-545	20	4	to	to	PART
abrj-545	20	5	enhance	enhance	VERB
abrj-545	20	6	transparency	transparency	NOUN
abrj-545	20	7	,	,	PUNCT
abrj-545	20	8	facilitate	facilitate	NOUN
abrj-545	20	9	comparability	comparability	NOUN
abrj-545	20	10	,	,	PUNCT
abrj-545	20	11	and	and	CCONJ
abrj-545	20	12	enable	enable	VERB
abrj-545	20	13	stakeholders	stakeholder	NOUN
abrj-545	20	14	to	to	PART
abrj-545	20	15	assess	assess	VERB
abrj-545	20	16	corporate	corporate	ADJ
abrj-545	20	17	contributions	contribution	NOUN
abrj-545	20	18	toward	toward	ADP
abrj-545	20	19	sustainable	sustainable	ADJ
abrj-545	20	20	development	development	NOUN
abrj-545	20	21	goals(isokulova	goals(isokulova	PROPN
abrj-545	20	22	,	,	PUNCT
abrj-545	20	23	2024	2024	NUM
abrj-545	20	24	)	)	PUNCT
abrj-545	20	25	.	.	PUNCT
abrj-545	21	1	despite	despite	SCONJ
abrj-545	21	2	these	these	DET
abrj-545	21	3	developments	development	NOUN
abrj-545	21	4	,	,	PUNCT
abrj-545	21	5	sustainability	sustainability	NOUN
abrj-545	21	6	reporting	reporting	NOUN
abrj-545	21	7	remains	remain	VERB
abrj-545	21	8	fraught	fraught	ADJ
abrj-545	21	9	with	with	ADP
abrj-545	21	10	inconsistencies	inconsistency	NOUN
abrj-545	21	11	,	,	PUNCT
abrj-545	21	12	selective	selective	ADJ
abrj-545	21	13	disclosures	disclosure	NOUN
abrj-545	21	14	,	,	PUNCT
abrj-545	21	15	and	and	CCONJ
abrj-545	21	16	fragmented	fragmented	ADJ
abrj-545	21	17	metrics	metric	NOUN
abrj-545	21	18	.	.	PUNCT
abrj-545	22	1	companies	company	NOUN
abrj-545	22	2	often	often	ADV
abrj-545	22	3	face	face	VERB
abrj-545	22	4	challenges	challenge	NOUN
abrj-545	22	5	in	in	ADP
abrj-545	22	6	choosing	choose	VERB
abrj-545	22	7	which	which	DET
abrj-545	22	8	indicators	indicator	NOUN
abrj-545	22	9	to	to	PART
abrj-545	22	10	report	report	VERB
abrj-545	22	11	,	,	PUNCT
abrj-545	22	12	how	how	SCONJ
abrj-545	22	13	to	to	PART
abrj-545	22	14	measure	measure	VERB
abrj-545	22	15	impact	impact	NOUN
abrj-545	22	16	,	,	PUNCT
abrj-545	22	17	and	and	CCONJ
abrj-545	22	18	what	what	DET
abrj-545	22	19	level	level	NOUN
abrj-545	22	20	of	of	ADP
abrj-545	22	21	detail	detail	NOUN
abrj-545	22	22	to	to	PART
abrj-545	22	23	disclose	disclose	VERB
abrj-545	22	24	(	(	PUNCT
abrj-545	22	25	zhou	zhou	X
abrj-545	22	26	et	et	PROPN
abrj-545	22	27	al	al	PROPN
abrj-545	22	28	.	.	PROPN
abrj-545	22	29	,	,	PUNCT
abrj-545	22	30	2023	2023	NUM
abrj-545	22	31	)	)	PUNCT
abrj-545	22	32	.	.	PUNCT
abrj-545	23	1	furthermore	furthermore	ADV
abrj-545	23	2	,	,	PUNCT
abrj-545	23	3	divergent	divergent	ADJ
abrj-545	23	4	stakeholder	stakeholder	NOUN
abrj-545	23	5	expectations	expectation	NOUN
abrj-545	23	6	and	and	CCONJ
abrj-545	23	7	varying	vary	VERB
abrj-545	23	8	legal	legal	ADJ
abrj-545	23	9	requirements	requirement	NOUN
abrj-545	23	10	across	across	ADP
abrj-545	23	11	jurisdictions	jurisdiction	NOUN
abrj-545	23	12	contribute	contribute	VERB
abrj-545	23	13	to	to	ADP
abrj-545	23	14	heterogeneous	heterogeneous	ADJ
abrj-545	23	15	reporting	reporting	NOUN
abrj-545	23	16	practices	practice	NOUN
abrj-545	23	17	that	that	PRON
abrj-545	23	18	may	may	AUX
abrj-545	23	19	undermine	undermine	VERB
abrj-545	23	20	the	the	DET
abrj-545	23	21	credibility	credibility	NOUN
abrj-545	23	22	and	and	CCONJ
abrj-545	23	23	usefulness	usefulness	NOUN
abrj-545	23	24	of	of	ADP
abrj-545	23	25	disclosed	disclose	VERB
abrj-545	23	26	information	information	NOUN
abrj-545	23	27	(	(	PUNCT
abrj-545	23	28	tang	tang	PROPN
abrj-545	23	29	&	&	CCONJ
abrj-545	23	30	higgins	higgins	PROPN
abrj-545	23	31	,	,	PUNCT
abrj-545	23	32	2022	2022	NUM
abrj-545	23	33	)	)	PUNCT
abrj-545	23	34	.	.	PUNCT
abrj-545	24	1	transparency	transparency	NOUN
abrj-545	24	2	,	,	PUNCT
abrj-545	24	3	while	while	SCONJ
abrj-545	24	4	a	a	DET
abrj-545	24	5	central	central	ADJ
abrj-545	24	6	tenet	tenet	NOUN
abrj-545	24	7	of	of	ADP
abrj-545	24	8	sustainability	sustainability	NOUN
abrj-545	24	9	reporting	reporting	NOUN
abrj-545	24	10	,	,	PUNCT
abrj-545	24	11	is	be	AUX
abrj-545	24	12	frequently	frequently	ADV
abrj-545	24	13	compromised	compromise	VERB
abrj-545	24	14	by	by	ADP
abrj-545	24	15	symbolic	symbolic	ADJ
abrj-545	24	16	compliance	compliance	NOUN
abrj-545	24	17	or	or	CCONJ
abrj-545	24	18	the	the	DET
abrj-545	24	19	strategic	strategic	ADJ
abrj-545	24	20	omission	omission	NOUN
abrj-545	24	21	of	of	ADP
abrj-545	24	22	negative	negative	ADJ
abrj-545	24	23	information	information	NOUN
abrj-545	24	24	(	(	PUNCT
abrj-545	24	25	di	di	INTJ
abrj-545	24	26	chiacchio	chiacchio	PROPN
abrj-545	24	27	et	et	PROPN
abrj-545	24	28	al	al	PROPN
abrj-545	24	29	.	.	PROPN
abrj-545	24	30	,	,	PUNCT
abrj-545	24	31	2024	2024	NUM
abrj-545	24	32	)	)	PUNCT
abrj-545	24	33	.	.	PUNCT
abrj-545	25	1	the	the	DET
abrj-545	25	2	concept	concept	NOUN
abrj-545	25	3	of	of	ADP
abrj-545	25	4	transparency	transparency	NOUN
abrj-545	25	5	in	in	ADP
abrj-545	25	6	corporate	corporate	ADJ
abrj-545	25	7	sustainability	sustainability	NOUN
abrj-545	25	8	reporting	reporting	NOUN
abrj-545	25	9	(	(	PUNCT
abrj-545	25	10	csr	csr	NOUN
abrj-545	25	11	)	)	PUNCT
abrj-545	25	12	is	be	AUX
abrj-545	25	13	both	both	PRON
abrj-545	25	14	complex	complex	ADJ
abrj-545	25	15	and	and	CCONJ
abrj-545	25	16	contested	contest	VERB
abrj-545	25	17	.	.	PUNCT
abrj-545	26	1	at	at	ADP
abrj-545	26	2	its	its	PRON
abrj-545	26	3	core	core	NOUN
abrj-545	26	4	,	,	PUNCT
abrj-545	26	5	transparency	transparency	NOUN
abrj-545	26	6	refers	refer	VERB
abrj-545	26	7	to	to	ADP
abrj-545	26	8	the	the	DET
abrj-545	26	9	clarity	clarity	NOUN
abrj-545	26	10	,	,	PUNCT
abrj-545	26	11	completeness	completeness	NOUN
abrj-545	26	12	,	,	PUNCT
abrj-545	26	13	and	and	CCONJ
abrj-545	26	14	accessibility	accessibility	NOUN
abrj-545	26	15	of	of	ADP
abrj-545	26	16	information	information	NOUN
abrj-545	26	17	disclosed	disclose	VERB
abrj-545	26	18	by	by	ADP
abrj-545	26	19	companies	company	NOUN
abrj-545	26	20	regarding	regard	VERB
abrj-545	26	21	their	their	PRON
abrj-545	26	22	sustainability	sustainability	NOUN
abrj-545	26	23	performance	performance	NOUN
abrj-545	26	24	(	(	PUNCT
abrj-545	26	25	boiral	boiral	NOUN
abrj-545	26	26	et	et	PROPN
abrj-545	26	27	al	al	PROPN
abrj-545	26	28	.	.	PROPN
abrj-545	26	29	,	,	PUNCT
abrj-545	26	30	2019	2019	NUM
abrj-545	26	31	)	)	PUNCT
abrj-545	26	32	.	.	PUNCT
abrj-545	27	1	however	however	ADV
abrj-545	27	2	,	,	PUNCT
abrj-545	27	3	transparency	transparency	NOUN
abrj-545	27	4	does	do	AUX
abrj-545	27	5	not	not	PART
abrj-545	27	6	automatically	automatically	ADV
abrj-545	27	7	imply	imply	VERB
abrj-545	27	8	accuracy	accuracy	NOUN
abrj-545	27	9	,	,	PUNCT
abrj-545	27	10	relevance	relevance	NOUN
abrj-545	27	11	,	,	PUNCT
abrj-545	27	12	or	or	CCONJ
abrj-545	27	13	accountability	accountability	NOUN
abrj-545	27	14	.	.	PUNCT
abrj-545	28	1	reports	report	NOUN
abrj-545	28	2	that	that	PRON
abrj-545	28	3	are	be	AUX
abrj-545	28	4	overly	overly	ADV
abrj-545	28	5	technical	technical	ADJ
abrj-545	28	6	,	,	PUNCT
abrj-545	28	7	voluminous	voluminous	ADJ
abrj-545	28	8	,	,	PUNCT
abrj-545	28	9	or	or	CCONJ
abrj-545	28	10	selectively	selectively	ADV
abrj-545	28	11	curated	curate	VERB
abrj-545	28	12	may	may	AUX
abrj-545	28	13	obscure	obscure	VERB
abrj-545	28	14	rather	rather	ADV
abrj-545	28	15	than	than	ADP
abrj-545	28	16	clarify	clarify	VERB
abrj-545	28	17	corporate	corporate	ADJ
abrj-545	28	18	actions	action	NOUN
abrj-545	28	19	and	and	CCONJ
abrj-545	28	20	outcomes	outcome	NOUN
abrj-545	28	21	(	(	PUNCT
abrj-545	28	22	sethi	sethi	PROPN
abrj-545	28	23	et	et	PROPN
abrj-545	28	24	al	al	PROPN
abrj-545	28	25	.	.	PROPN
abrj-545	28	26	,	,	PUNCT
abrj-545	28	27	2017	2017	NUM
abrj-545	28	28	)	)	PUNCT
abrj-545	28	29	.	.	PUNCT
abrj-545	29	1	consequently	consequently	ADV
abrj-545	29	2	,	,	PUNCT
abrj-545	29	3	the	the	DET
abrj-545	29	4	legitimacy	legitimacy	NOUN
abrj-545	29	5	of	of	ADP
abrj-545	29	6	sustainability	sustainability	NOUN
abrj-545	29	7	reports	report	NOUN
abrj-545	29	8	often	often	ADV
abrj-545	29	9	depends	depend	VERB
abrj-545	29	10	on	on	ADP
abrj-545	29	11	the	the	DET
abrj-545	29	12	interplay	interplay	NOUN
abrj-545	29	13	between	between	ADP
abrj-545	29	14	transparency	transparency	NOUN
abrj-545	29	15	,	,	PUNCT
abrj-545	29	16	standardization	standardization	NOUN
abrj-545	29	17	,	,	PUNCT
abrj-545	29	18	and	and	CCONJ
abrj-545	29	19	external	external	ADJ
abrj-545	29	20	verification	verification	NOUN
abrj-545	29	21	(	(	PUNCT
abrj-545	29	22	calabrese	calabrese	NOUN
abrj-545	29	23	et	et	PROPN
abrj-545	29	24	al	al	PROPN
abrj-545	29	25	.	.	PROPN
abrj-545	29	26	,	,	PUNCT
abrj-545	29	27	2017	2017	NUM
abrj-545	29	28	)	)	PUNCT
abrj-545	29	29	.	.	PUNCT
abrj-545	30	1	another	another	DET
abrj-545	30	2	critical	critical	ADJ
abrj-545	30	3	dimension	dimension	NOUN
abrj-545	30	4	in	in	ADP
abrj-545	30	5	sustainability	sustainability	NOUN
abrj-545	30	6	reporting	reporting	NOUN
abrj-545	30	7	is	be	AUX
abrj-545	30	8	accountability	accountability	NOUN
abrj-545	30	9	the	the	DET
abrj-545	30	10	degree	degree	NOUN
abrj-545	30	11	to	to	PART
abrj-545	30	12	which	which	PRON
abrj-545	30	13	organizations	organization	NOUN
abrj-545	30	14	are	be	AUX
abrj-545	30	15	held	hold	VERB
abrj-545	30	16	responsible	responsible	ADJ
abrj-545	30	17	for	for	ADP
abrj-545	30	18	the	the	DET
abrj-545	30	19	broader	broad	ADJ
abrj-545	30	20	implications	implication	NOUN
abrj-545	30	21	of	of	ADP
abrj-545	30	22	corporate	corporate	ADJ
abrj-545	30	23	operations	operation	NOUN
abrj-545	30	24	on	on	ADP
abrj-545	30	25	social	social	ADJ
abrj-545	30	26	systems	system	NOUN
abrj-545	30	27	and	and	CCONJ
abrj-545	30	28	environmental	environmental	ADJ
abrj-545	30	29	mailto:losojudijantobumn@gmail.com	mailto:losojudijantobumn@gmail.com	X
abrj-545	31	1	https://doi.org/10.55220/2576-6759.545	https://doi.org/10.55220/2576-6759.545	PROPN
abrj-545	31	2	asian	asian	ADJ
abrj-545	31	3	business	business	PROPN
abrj-545	31	4	research	research	NOUN
abrj-545	31	5	journal	journal	NOUN
abrj-545	31	6	,	,	PUNCT
abrj-545	31	7	2025	2025	NUM
abrj-545	31	8	,	,	PUNCT
abrj-545	31	9	10(8	10(8	NUM
abrj-545	31	10	):	):	PUNCT
abrj-545	31	11	95	95	NUM
abrj-545	31	12	-	-	SYM
abrj-545	31	13	102	102	NUM
abrj-545	31	14	96	96	NUM
abrj-545	31	15	©	©	PROPN
abrj-545	31	16	2025	2025	NUM
abrj-545	31	17	by	by	ADP
abrj-545	31	18	the	the	DET
abrj-545	31	19	author	author	NOUN
abrj-545	31	20	;	;	PUNCT
abrj-545	31	21	licensee	licensee	NOUN
abrj-545	31	22	eastern	eastern	ADJ
abrj-545	31	23	centre	centre	NOUN
abrj-545	31	24	of	of	ADP
abrj-545	31	25	science	science	NOUN
abrj-545	31	26	and	and	CCONJ
abrj-545	31	27	education	education	NOUN
abrj-545	31	28	,	,	PUNCT
abrj-545	31	29	usa	usa	PROPN
abrj-545	31	30	integrity	integrity	NOUN
abrj-545	31	31	.	.	PUNCT
abrj-545	32	1	while	while	SCONJ
abrj-545	32	2	transparency	transparency	NOUN
abrj-545	32	3	may	may	AUX
abrj-545	32	4	facilitate	facilitate	VERB
abrj-545	32	5	accountability	accountability	NOUN
abrj-545	32	6	,	,	PUNCT
abrj-545	32	7	it	it	PRON
abrj-545	32	8	does	do	AUX
abrj-545	32	9	not	not	PART
abrj-545	32	10	guarantee	guarantee	VERB
abrj-545	32	11	it	it	PRON
abrj-545	32	12	.	.	PUNCT
abrj-545	33	1	in	in	ADP
abrj-545	33	2	many	many	ADJ
abrj-545	33	3	cases	case	NOUN
abrj-545	33	4	,	,	PUNCT
abrj-545	33	5	the	the	DET
abrj-545	33	6	lack	lack	NOUN
abrj-545	33	7	of	of	ADP
abrj-545	33	8	mandatory	mandatory	ADJ
abrj-545	33	9	reporting	reporting	NOUN
abrj-545	33	10	standards	standard	NOUN
abrj-545	33	11	,	,	PUNCT
abrj-545	33	12	independent	independent	ADJ
abrj-545	33	13	verification	verification	NOUN
abrj-545	33	14	,	,	PUNCT
abrj-545	33	15	or	or	CCONJ
abrj-545	33	16	stakeholder	stakeholder	NOUN
abrj-545	33	17	enforcement	enforcement	NOUN
abrj-545	33	18	mechanisms	mechanism	NOUN
abrj-545	33	19	weakens	weaken	VERB
abrj-545	33	20	the	the	DET
abrj-545	33	21	link	link	NOUN
abrj-545	33	22	between	between	ADP
abrj-545	33	23	disclosure	disclosure	NOUN
abrj-545	33	24	and	and	CCONJ
abrj-545	33	25	action	action	NOUN
abrj-545	33	26	(	(	PUNCT
abrj-545	33	27	christensen	christensen	PROPN
abrj-545	33	28	et	et	PROPN
abrj-545	33	29	al	al	PROPN
abrj-545	33	30	.	.	PROPN
abrj-545	33	31	,	,	PUNCT
abrj-545	33	32	2021	2021	NUM
abrj-545	33	33	)	)	PUNCT
abrj-545	33	34	.	.	PUNCT
abrj-545	34	1	corporate	corporate	ADJ
abrj-545	34	2	sustainability	sustainability	NOUN
abrj-545	34	3	disclosures	disclosure	NOUN
abrj-545	34	4	may	may	AUX
abrj-545	34	5	serve	serve	VERB
abrj-545	34	6	symbolic	symbolic	ADJ
abrj-545	34	7	purposes	purpose	NOUN
abrj-545	34	8	,	,	PUNCT
abrj-545	34	9	such	such	ADJ
abrj-545	34	10	as	as	ADP
abrj-545	34	11	enhancing	enhance	VERB
abrj-545	34	12	reputation	reputation	NOUN
abrj-545	34	13	or	or	CCONJ
abrj-545	34	14	satisfying	satisfy	VERB
abrj-545	34	15	regulatory	regulatory	ADJ
abrj-545	34	16	requirements	requirement	NOUN
abrj-545	34	17	,	,	PUNCT
abrj-545	34	18	without	without	ADP
abrj-545	34	19	reflecting	reflect	VERB
abrj-545	34	20	genuine	genuine	ADJ
abrj-545	34	21	behavioral	behavioral	ADJ
abrj-545	34	22	change	change	NOUN
abrj-545	34	23	or	or	CCONJ
abrj-545	34	24	impact	impact	NOUN
abrj-545	34	25	(	(	PUNCT
abrj-545	34	26	ding	ding	NOUN
abrj-545	34	27	et	et	PROPN
abrj-545	34	28	al	al	PROPN
abrj-545	34	29	.	.	PROPN
abrj-545	34	30	,	,	PUNCT
abrj-545	34	31	2019	2019	NUM
abrj-545	34	32	)	)	PUNCT
abrj-545	34	33	.	.	PUNCT
abrj-545	35	1	the	the	DET
abrj-545	35	2	proliferation	proliferation	NOUN
abrj-545	35	3	of	of	ADP
abrj-545	35	4	environmental	environmental	ADJ
abrj-545	35	5	,	,	PUNCT
abrj-545	35	6	social	social	ADJ
abrj-545	35	7	,	,	PUNCT
abrj-545	35	8	and	and	CCONJ
abrj-545	35	9	governance	governance	NOUN
abrj-545	35	10	(	(	PUNCT
abrj-545	35	11	esg	esg	NOUN
abrj-545	35	12	)	)	PUNCT
abrj-545	35	13	metrics	metric	NOUN
abrj-545	35	14	has	have	AUX
abrj-545	35	15	introduced	introduce	VERB
abrj-545	35	16	both	both	DET
abrj-545	35	17	opportunities	opportunity	NOUN
abrj-545	35	18	and	and	CCONJ
abrj-545	35	19	challenges	challenge	NOUN
abrj-545	35	20	in	in	ADP
abrj-545	35	21	measuring	measure	VERB
abrj-545	35	22	sustainability	sustainability	NOUN
abrj-545	35	23	performance	performance	NOUN
abrj-545	35	24	.	.	PUNCT
abrj-545	36	1	on	on	ADP
abrj-545	36	2	one	one	NUM
abrj-545	36	3	hand	hand	NOUN
abrj-545	36	4	,	,	PUNCT
abrj-545	36	5	esg	esg	PROPN
abrj-545	36	6	indicators	indicator	NOUN
abrj-545	36	7	allow	allow	VERB
abrj-545	36	8	stakeholders	stakeholder	NOUN
abrj-545	36	9	to	to	PART
abrj-545	36	10	evaluate	evaluate	VERB
abrj-545	36	11	companies	company	NOUN
abrj-545	36	12	’	'	PUNCT
abrj-545	36	13	non	non	ADJ
abrj-545	36	14	-	-	ADJ
abrj-545	36	15	financial	financial	ADJ
abrj-545	36	16	risks	risk	NOUN
abrj-545	36	17	and	and	CCONJ
abrj-545	36	18	impacts	impact	NOUN
abrj-545	36	19	.	.	PUNCT
abrj-545	37	1	on	on	ADP
abrj-545	37	2	the	the	DET
abrj-545	37	3	other	other	ADJ
abrj-545	37	4	hand	hand	NOUN
abrj-545	37	5	,	,	PUNCT
abrj-545	37	6	the	the	DET
abrj-545	37	7	lack	lack	NOUN
abrj-545	37	8	of	of	ADP
abrj-545	37	9	consensus	consensus	NOUN
abrj-545	37	10	on	on	ADP
abrj-545	37	11	definitions	definition	NOUN
abrj-545	37	12	,	,	PUNCT
abrj-545	37	13	scopes	scope	NOUN
abrj-545	37	14	,	,	PUNCT
abrj-545	37	15	and	and	CCONJ
abrj-545	37	16	methodologies	methodology	NOUN
abrj-545	37	17	has	have	AUX
abrj-545	37	18	led	lead	VERB
abrj-545	37	19	to	to	ADP
abrj-545	37	20	discrepancies	discrepancy	NOUN
abrj-545	37	21	that	that	PRON
abrj-545	37	22	hinder	hinder	VERB
abrj-545	37	23	comparability	comparability	NOUN
abrj-545	37	24	and	and	CCONJ
abrj-545	37	25	decision	decision	NOUN
abrj-545	37	26	-	-	PUNCT
abrj-545	37	27	making	making	NOUN
abrj-545	37	28	(	(	PUNCT
abrj-545	37	29	korca	korca	NOUN
abrj-545	37	30	et	et	PROPN
abrj-545	37	31	al	al	PROPN
abrj-545	37	32	.	.	PROPN
abrj-545	37	33	,	,	PUNCT
abrj-545	37	34	2023	2023	NUM
abrj-545	37	35	)	)	PUNCT
abrj-545	37	36	.	.	PUNCT
abrj-545	38	1	for	for	ADP
abrj-545	38	2	example	example	NOUN
abrj-545	38	3	,	,	PUNCT
abrj-545	38	4	carbon	carbon	NOUN
abrj-545	38	5	emissions	emission	NOUN
abrj-545	38	6	may	may	AUX
abrj-545	38	7	be	be	AUX
abrj-545	38	8	reported	report	VERB
abrj-545	38	9	differently	differently	ADV
abrj-545	38	10	across	across	ADP
abrj-545	38	11	sectors	sector	NOUN
abrj-545	38	12	or	or	CCONJ
abrj-545	38	13	countries	country	NOUN
abrj-545	38	14	,	,	PUNCT
abrj-545	38	15	and	and	CCONJ
abrj-545	38	16	social	social	ADJ
abrj-545	38	17	impact	impact	NOUN
abrj-545	38	18	indicators	indicator	NOUN
abrj-545	38	19	such	such	ADJ
abrj-545	38	20	as	as	ADP
abrj-545	38	21	employee	employee	NOUN
abrj-545	38	22	well	well	ADV
abrj-545	38	23	-	-	PUNCT
abrj-545	38	24	being	being	NOUN
abrj-545	38	25	or	or	CCONJ
abrj-545	38	26	community	community	NOUN
abrj-545	38	27	investment	investment	NOUN
abrj-545	38	28	often	often	ADV
abrj-545	38	29	lack	lack	VERB
abrj-545	38	30	standardized	standardized	ADJ
abrj-545	38	31	measurement	measurement	NOUN
abrj-545	38	32	protocols	protocol	NOUN
abrj-545	38	33	(	(	PUNCT
abrj-545	38	34	joubrel	joubrel	PROPN
abrj-545	38	35	&	&	CCONJ
abrj-545	38	36	maksimovich	maksimovich	PROPN
abrj-545	38	37	,	,	PUNCT
abrj-545	38	38	2023	2023	NUM
abrj-545	38	39	)	)	PUNCT
abrj-545	38	40	.	.	PUNCT
abrj-545	39	1	in	in	ADP
abrj-545	39	2	addition	addition	NOUN
abrj-545	39	3	to	to	ADP
abrj-545	39	4	metric	metric	ADJ
abrj-545	39	5	ambiguity	ambiguity	NOUN
abrj-545	39	6	,	,	PUNCT
abrj-545	39	7	social	social	ADJ
abrj-545	39	8	impact	impact	NOUN
abrj-545	39	9	a	a	DET
abrj-545	39	10	core	core	NOUN
abrj-545	39	11	component	component	NOUN
abrj-545	39	12	of	of	ADP
abrj-545	39	13	sustainability	sustainability	NOUN
abrj-545	39	14	remains	remain	VERB
abrj-545	39	15	one	one	NUM
abrj-545	39	16	of	of	ADP
abrj-545	39	17	the	the	DET
abrj-545	39	18	most	most	ADV
abrj-545	39	19	difficult	difficult	ADJ
abrj-545	39	20	aspects	aspect	NOUN
abrj-545	39	21	to	to	PART
abrj-545	39	22	measure	measure	VERB
abrj-545	39	23	and	and	CCONJ
abrj-545	39	24	verify	verify	VERB
abrj-545	39	25	.	.	PUNCT
abrj-545	40	1	while	while	SCONJ
abrj-545	40	2	companies	company	NOUN
abrj-545	40	3	frequently	frequently	ADV
abrj-545	40	4	report	report	VERB
abrj-545	40	5	on	on	ADP
abrj-545	40	6	community	community	NOUN
abrj-545	40	7	engagement	engagement	NOUN
abrj-545	40	8	,	,	PUNCT
abrj-545	40	9	philanthropy	philanthropy	NOUN
abrj-545	40	10	,	,	PUNCT
abrj-545	40	11	or	or	CCONJ
abrj-545	40	12	social	social	ADJ
abrj-545	40	13	innovation	innovation	NOUN
abrj-545	40	14	,	,	PUNCT
abrj-545	40	15	the	the	DET
abrj-545	40	16	real	real	ADJ
abrj-545	40	17	,	,	PUNCT
abrj-545	40	18	long	long	ADJ
abrj-545	40	19	-	-	PUNCT
abrj-545	40	20	term	term	NOUN
abrj-545	40	21	effects	effect	NOUN
abrj-545	40	22	of	of	ADP
abrj-545	40	23	these	these	DET
abrj-545	40	24	initiatives	initiative	NOUN
abrj-545	40	25	are	be	AUX
abrj-545	40	26	rarely	rarely	ADV
abrj-545	40	27	substantiated	substantiate	VERB
abrj-545	40	28	by	by	ADP
abrj-545	40	29	robust	robust	ADJ
abrj-545	40	30	evidence	evidence	NOUN
abrj-545	40	31	(	(	PUNCT
abrj-545	40	32	de	de	X
abrj-545	40	33	cristofaro	cristofaro	NOUN
abrj-545	40	34	&	&	CCONJ
abrj-545	40	35	gulluscio	gulluscio	NOUN
abrj-545	40	36	,	,	PUNCT
abrj-545	40	37	2023	2023	NUM
abrj-545	40	38	)	)	PUNCT
abrj-545	40	39	.	.	PUNCT
abrj-545	41	1	this	this	DET
abrj-545	41	2	disconnect	disconnect	NOUN
abrj-545	41	3	raises	raise	VERB
abrj-545	41	4	concerns	concern	NOUN
abrj-545	41	5	about	about	ADP
abrj-545	41	6	the	the	DET
abrj-545	41	7	extent	extent	NOUN
abrj-545	41	8	to	to	PART
abrj-545	41	9	which	which	PRON
abrj-545	41	10	sustainability	sustainability	NOUN
abrj-545	41	11	reporting	reporting	NOUN
abrj-545	41	12	reflects	reflect	VERB
abrj-545	41	13	substantive	substantive	ADJ
abrj-545	41	14	corporate	corporate	ADJ
abrj-545	41	15	responsibility	responsibility	NOUN
abrj-545	41	16	rather	rather	ADV
abrj-545	41	17	than	than	ADP
abrj-545	41	18	superficial	superficial	ADJ
abrj-545	41	19	image	image	NOUN
abrj-545	41	20	management	management	NOUN
abrj-545	41	21	(	(	PUNCT
abrj-545	41	22	torelli	torelli	NOUN
abrj-545	41	23	et	et	PROPN
abrj-545	41	24	al	al	PROPN
abrj-545	41	25	.	.	PROPN
abrj-545	41	26	,	,	PUNCT
abrj-545	41	27	2020	2020	NUM
abrj-545	41	28	)	)	PUNCT
abrj-545	41	29	.	.	PUNCT
abrj-545	42	1	the	the	DET
abrj-545	42	2	emergence	emergence	NOUN
abrj-545	42	3	of	of	ADP
abrj-545	42	4	concepts	concept	NOUN
abrj-545	42	5	like	like	ADP
abrj-545	42	6	“	"	PUNCT
abrj-545	42	7	impact	impact	NOUN
abrj-545	42	8	materiality	materiality	NOUN
abrj-545	42	9	”	"	PUNCT
abrj-545	42	10	and	and	CCONJ
abrj-545	42	11	“	"	PUNCT
abrj-545	42	12	double	double	ADJ
abrj-545	42	13	materiality	materiality	NOUN
abrj-545	42	14	”	"	PUNCT
abrj-545	42	15	reflects	reflect	VERB
abrj-545	42	16	an	an	DET
abrj-545	42	17	ongoing	ongoing	ADJ
abrj-545	42	18	attempt	attempt	NOUN
abrj-545	42	19	to	to	PART
abrj-545	42	20	reorient	reorient	VERB
abrj-545	42	21	sustainability	sustainability	NOUN
abrj-545	42	22	disclosures	disclosure	NOUN
abrj-545	42	23	toward	toward	ADP
abrj-545	42	24	meaningful	meaningful	ADJ
abrj-545	42	25	societal	societal	ADJ
abrj-545	42	26	outcomes	outcome	NOUN
abrj-545	42	27	(	(	PUNCT
abrj-545	42	28	le’on	le’on	PROPN
abrj-545	42	29	&	&	CCONJ
abrj-545	42	30	salesa	salesa	PROPN
abrj-545	42	31	,	,	PUNCT
abrj-545	42	32	2024	2024	NUM
abrj-545	42	33	)	)	PUNCT
abrj-545	42	34	.	.	PUNCT
abrj-545	43	1	academic	academic	ADJ
abrj-545	43	2	literature	literature	PROPN
abrj-545	43	3	increasingly	increasingly	ADV
abrj-545	43	4	questions	question	VERB
abrj-545	43	5	whether	whether	SCONJ
abrj-545	43	6	sustainability	sustainability	NOUN
abrj-545	43	7	reports	report	NOUN
abrj-545	43	8	deliver	deliver	VERB
abrj-545	43	9	on	on	ADP
abrj-545	43	10	their	their	PRON
abrj-545	43	11	promise	promise	NOUN
abrj-545	43	12	of	of	ADP
abrj-545	43	13	transparency	transparency	NOUN
abrj-545	43	14	and	and	CCONJ
abrj-545	43	15	accountability	accountability	NOUN
abrj-545	43	16	or	or	CCONJ
abrj-545	43	17	merely	merely	ADV
abrj-545	43	18	perpetuate	perpetuate	VERB
abrj-545	43	19	“	"	PUNCT
abrj-545	43	20	greenwashing	greenwashing	NOUN
abrj-545	43	21	”	"	PUNCT
abrj-545	43	22	practices	practice	NOUN
abrj-545	43	23	(	(	PUNCT
abrj-545	43	24	lokuwaduge	lokuwaduge	PROPN
abrj-545	43	25	&	&	CCONJ
abrj-545	43	26	de	de	PROPN
abrj-545	43	27	silva	silva	PROPN
abrj-545	43	28	,	,	PUNCT
abrj-545	43	29	2022	2022	NUM
abrj-545	43	30	)	)	PUNCT
abrj-545	43	31	.	.	PUNCT
abrj-545	44	1	empirical	empirical	ADJ
abrj-545	44	2	studies	study	NOUN
abrj-545	44	3	have	have	AUX
abrj-545	44	4	highlighted	highlight	VERB
abrj-545	44	5	the	the	DET
abrj-545	44	6	prevalence	prevalence	NOUN
abrj-545	44	7	of	of	ADP
abrj-545	44	8	selective	selective	ADJ
abrj-545	44	9	disclosure	disclosure	NOUN
abrj-545	44	10	,	,	PUNCT
abrj-545	44	11	lack	lack	NOUN
abrj-545	44	12	of	of	ADP
abrj-545	44	13	external	external	ADJ
abrj-545	44	14	auditing	auditing	NOUN
abrj-545	44	15	,	,	PUNCT
abrj-545	44	16	and	and	CCONJ
abrj-545	44	17	the	the	DET
abrj-545	44	18	disconnect	disconnect	NOUN
abrj-545	44	19	between	between	ADP
abrj-545	44	20	reported	report	VERB
abrj-545	44	21	metrics	metric	NOUN
abrj-545	44	22	and	and	CCONJ
abrj-545	44	23	actual	actual	ADJ
abrj-545	44	24	performance	performance	NOUN
abrj-545	44	25	(	(	PUNCT
abrj-545	44	26	bothello	bothello	NOUN
abrj-545	44	27	et	et	PROPN
abrj-545	44	28	al	al	PROPN
abrj-545	44	29	.	.	PROPN
abrj-545	44	30	,	,	PUNCT
abrj-545	44	31	2023	2023	NUM
abrj-545	44	32	)	)	PUNCT
abrj-545	44	33	.	.	PUNCT
abrj-545	45	1	these	these	DET
abrj-545	45	2	critiques	critique	NOUN
abrj-545	45	3	underscore	underscore	VERB
abrj-545	45	4	the	the	DET
abrj-545	45	5	need	need	NOUN
abrj-545	45	6	for	for	ADP
abrj-545	45	7	a	a	DET
abrj-545	45	8	more	more	ADV
abrj-545	45	9	critical	critical	ADJ
abrj-545	45	10	and	and	CCONJ
abrj-545	45	11	integrated	integrated	ADJ
abrj-545	45	12	understanding	understanding	NOUN
abrj-545	45	13	of	of	ADP
abrj-545	45	14	how	how	SCONJ
abrj-545	45	15	sustainability	sustainability	NOUN
abrj-545	45	16	metrics	metric	NOUN
abrj-545	45	17	,	,	PUNCT
abrj-545	45	18	governance	governance	NOUN
abrj-545	45	19	structures	structure	NOUN
abrj-545	45	20	,	,	PUNCT
abrj-545	45	21	and	and	CCONJ
abrj-545	45	22	stakeholder	stakeholder	NOUN
abrj-545	45	23	dynamics	dynamic	NOUN
abrj-545	45	24	shape	shape	VERB
abrj-545	45	25	the	the	DET
abrj-545	45	26	content	content	NOUN
abrj-545	45	27	and	and	CCONJ
abrj-545	45	28	quality	quality	NOUN
abrj-545	45	29	of	of	ADP
abrj-545	45	30	reporting	reporting	NOUN
abrj-545	45	31	(	(	PUNCT
abrj-545	45	32	seele	seele	PROPN
abrj-545	45	33	,	,	PUNCT
abrj-545	45	34	2016	2016	NUM
abrj-545	45	35	)	)	PUNCT
abrj-545	45	36	.	.	PUNCT
abrj-545	46	1	amid	amid	ADP
abrj-545	46	2	these	these	DET
abrj-545	46	3	intricate	intricate	ADJ
abrj-545	46	4	dynamics	dynamic	NOUN
abrj-545	46	5	,	,	PUNCT
abrj-545	46	6	the	the	DET
abrj-545	46	7	present	present	ADJ
abrj-545	46	8	study	study	NOUN
abrj-545	46	9	investigates	investigate	VERB
abrj-545	46	10	the	the	DET
abrj-545	46	11	interrelationship	interrelationship	NOUN
abrj-545	46	12	among	among	ADP
abrj-545	46	13	disclosure	disclosure	NOUN
abrj-545	46	14	transparency	transparency	NOUN
abrj-545	46	15	,	,	PUNCT
abrj-545	46	16	evaluative	evaluative	ADJ
abrj-545	46	17	metrics	metric	NOUN
abrj-545	46	18	,	,	PUNCT
abrj-545	46	19	corporate	corporate	ADJ
abrj-545	46	20	accountability	accountability	NOUN
abrj-545	46	21	,	,	PUNCT
abrj-545	46	22	and	and	CCONJ
abrj-545	46	23	the	the	DET
abrj-545	46	24	resulting	result	VERB
abrj-545	46	25	societal	societal	ADJ
abrj-545	46	26	implications	implication	NOUN
abrj-545	46	27	embedded	embed	VERB
abrj-545	46	28	in	in	ADP
abrj-545	46	29	sustainability	sustainability	NOUN
abrj-545	46	30	reporting	reporting	NOUN
abrj-545	46	31	practices	practice	NOUN
abrj-545	46	32	.	.	PUNCT
abrj-545	47	1	through	through	ADP
abrj-545	47	2	a	a	DET
abrj-545	47	3	qualitative	qualitative	ADJ
abrj-545	47	4	literature	literature	NOUN
abrj-545	47	5	review	review	NOUN
abrj-545	47	6	,	,	PUNCT
abrj-545	47	7	this	this	DET
abrj-545	47	8	article	article	NOUN
abrj-545	47	9	synthesizes	synthesize	VERB
abrj-545	47	10	academic	academic	ADJ
abrj-545	47	11	and	and	CCONJ
abrj-545	47	12	institutional	institutional	ADJ
abrj-545	47	13	literature	literature	NOUN
abrj-545	47	14	from	from	ADP
abrj-545	47	15	the	the	DET
abrj-545	47	16	past	past	ADJ
abrj-545	47	17	decade	decade	NOUN
abrj-545	47	18	to	to	PART
abrj-545	47	19	identify	identify	VERB
abrj-545	47	20	recurring	recur	VERB
abrj-545	47	21	themes	theme	NOUN
abrj-545	47	22	,	,	PUNCT
abrj-545	47	23	contradictions	contradiction	NOUN
abrj-545	47	24	,	,	PUNCT
abrj-545	47	25	and	and	CCONJ
abrj-545	47	26	emerging	emerge	VERB
abrj-545	47	27	insights	insight	NOUN
abrj-545	47	28	.	.	PUNCT
abrj-545	48	1	rather	rather	ADV
abrj-545	48	2	than	than	ADP
abrj-545	48	3	providing	provide	VERB
abrj-545	48	4	prescriptive	prescriptive	ADJ
abrj-545	48	5	guidelines	guideline	NOUN
abrj-545	48	6	or	or	CCONJ
abrj-545	48	7	field	field	NOUN
abrj-545	48	8	-	-	PUNCT
abrj-545	48	9	based	base	VERB
abrj-545	48	10	observations	observation	NOUN
abrj-545	48	11	,	,	PUNCT
abrj-545	48	12	this	this	DET
abrj-545	48	13	paper	paper	NOUN
abrj-545	48	14	offers	offer	VERB
abrj-545	48	15	a	a	DET
abrj-545	48	16	conceptual	conceptual	ADJ
abrj-545	48	17	review	review	NOUN
abrj-545	48	18	of	of	ADP
abrj-545	48	19	present	present	ADJ
abrj-545	48	20	sustainability	sustainability	NOUN
abrj-545	48	21	reporting	reporting	NOUN
abrj-545	48	22	standards	standard	NOUN
abrj-545	48	23	,	,	PUNCT
abrj-545	48	24	outlining	outline	VERB
abrj-545	48	25	both	both	DET
abrj-545	48	26	their	their	PRON
abrj-545	48	27	strengths	strength	NOUN
abrj-545	48	28	and	and	CCONJ
abrj-545	48	29	areas	area	NOUN
abrj-545	48	30	needing	need	VERB
abrj-545	48	31	improvement	improvement	NOUN
abrj-545	48	32	.	.	PUNCT
abrj-545	49	1	its	its	PRON
abrj-545	49	2	objective	objective	NOUN
abrj-545	49	3	is	be	AUX
abrj-545	49	4	to	to	PART
abrj-545	49	5	support	support	VERB
abrj-545	49	6	progress	progress	NOUN
abrj-545	49	7	toward	toward	ADP
abrj-545	49	8	more	more	ADV
abrj-545	49	9	open	open	ADJ
abrj-545	49	10	,	,	PUNCT
abrj-545	49	11	accountable	accountable	ADJ
abrj-545	49	12	,	,	PUNCT
abrj-545	49	13	and	and	CCONJ
abrj-545	49	14	socially	socially	ADV
abrj-545	49	15	meaningful	meaningful	ADJ
abrj-545	49	16	corporate	corporate	ADJ
abrj-545	49	17	disclosures	disclosure	NOUN
abrj-545	49	18	.	.	PUNCT
abrj-545	50	1	2	2	X
abrj-545	50	2	.	.	X
abrj-545	50	3	literature	literature	NOUN
abrj-545	50	4	review	review	VERB
abrj-545	50	5	2.1	2.1	NUM
abrj-545	50	6	.	.	PUNCT
abrj-545	51	1	the	the	DET
abrj-545	51	2	evolution	evolution	NOUN
abrj-545	51	3	of	of	ADP
abrj-545	51	4	corporate	corporate	ADJ
abrj-545	51	5	sustainability	sustainability	NOUN
abrj-545	51	6	reporting	report	VERB
abrj-545	51	7	evolving	evolve	VERB
abrj-545	51	8	patterns	pattern	NOUN
abrj-545	51	9	in	in	ADP
abrj-545	51	10	corporate	corporate	ADJ
abrj-545	51	11	sustainability	sustainability	NOUN
abrj-545	51	12	disclosure	disclosure	NOUN
abrj-545	51	13	reflect	reflect	VERB
abrj-545	51	14	the	the	DET
abrj-545	51	15	rising	rise	VERB
abrj-545	51	16	pressure	pressure	NOUN
abrj-545	51	17	on	on	ADP
abrj-545	51	18	firms	firm	NOUN
abrj-545	51	19	to	to	PART
abrj-545	51	20	harmonize	harmonize	VERB
abrj-545	51	21	their	their	PRON
abrj-545	51	22	operational	operational	ADJ
abrj-545	51	23	practices	practice	NOUN
abrj-545	51	24	with	with	ADP
abrj-545	51	25	esg	esg	NOUN
abrj-545	51	26	-	-	PUNCT
abrj-545	51	27	driven	drive	VERB
abrj-545	51	28	expectations	expectation	NOUN
abrj-545	51	29	and	and	CCONJ
abrj-545	51	30	responsibilities	responsibility	NOUN
abrj-545	51	31	.	.	PUNCT
abrj-545	52	1	initially	initially	ADV
abrj-545	52	2	voluntary	voluntary	ADJ
abrj-545	52	3	and	and	CCONJ
abrj-545	52	4	narrative	narrative	NOUN
abrj-545	52	5	-	-	PUNCT
abrj-545	52	6	driven	drive	VERB
abrj-545	52	7	,	,	PUNCT
abrj-545	52	8	sustainability	sustainability	NOUN
abrj-545	52	9	disclosures	disclosure	NOUN
abrj-545	52	10	have	have	AUX
abrj-545	52	11	evolved	evolve	VERB
abrj-545	52	12	into	into	ADP
abrj-545	52	13	structured	structured	ADJ
abrj-545	52	14	frameworks	framework	NOUN
abrj-545	52	15	that	that	PRON
abrj-545	52	16	guide	guide	VERB
abrj-545	52	17	reporting	reporting	NOUN
abrj-545	52	18	practices	practice	NOUN
abrj-545	52	19	across	across	ADP
abrj-545	52	20	industries	industry	NOUN
abrj-545	52	21	and	and	CCONJ
abrj-545	52	22	geographies	geography	NOUN
abrj-545	52	23	(	(	PUNCT
abrj-545	52	24	arena	arena	NOUN
abrj-545	52	25	et	et	PROPN
abrj-545	52	26	al	al	PROPN
abrj-545	52	27	.	.	PROPN
abrj-545	52	28	,	,	PUNCT
abrj-545	52	29	2024	2024	NUM
abrj-545	52	30	)	)	PUNCT
abrj-545	52	31	.	.	PUNCT
abrj-545	53	1	key	key	ADJ
abrj-545	53	2	milestones	milestone	NOUN
abrj-545	53	3	in	in	ADP
abrj-545	53	4	this	this	DET
abrj-545	53	5	evolution	evolution	NOUN
abrj-545	53	6	include	include	VERB
abrj-545	53	7	the	the	DET
abrj-545	53	8	establishment	establishment	NOUN
abrj-545	53	9	of	of	ADP
abrj-545	53	10	the	the	DET
abrj-545	53	11	global	global	ADJ
abrj-545	53	12	reporting	reporting	NOUN
abrj-545	53	13	initiative	initiative	NOUN
abrj-545	53	14	(	(	PUNCT
abrj-545	53	15	gri	gri	PROPN
abrj-545	53	16	)	)	PUNCT
abrj-545	53	17	,	,	PUNCT
abrj-545	53	18	the	the	DET
abrj-545	53	19	development	development	NOUN
abrj-545	53	20	of	of	ADP
abrj-545	53	21	sasb	sasb	NOUN
abrj-545	53	22	standards	standard	NOUN
abrj-545	53	23	,	,	PUNCT
abrj-545	53	24	and	and	CCONJ
abrj-545	53	25	regulatory	regulatory	ADJ
abrj-545	53	26	advances	advance	NOUN
abrj-545	53	27	such	such	ADJ
abrj-545	53	28	as	as	ADP
abrj-545	53	29	the	the	DET
abrj-545	53	30	eu	eu	PROPN
abrj-545	53	31	's	's	PART
abrj-545	53	32	csrd	csrd	NOUN
abrj-545	53	33	and	and	CCONJ
abrj-545	53	34	the	the	DET
abrj-545	53	35	tcfd	tcfd	NOUN
abrj-545	53	36	recommendations	recommendation	NOUN
abrj-545	53	37	(	(	PUNCT
abrj-545	53	38	samarakoon	samarakoon	NOUN
abrj-545	53	39	et	et	PROPN
abrj-545	53	40	al	al	PROPN
abrj-545	53	41	.	.	PROPN
abrj-545	53	42	,	,	PUNCT
abrj-545	53	43	2024	2024	NUM
abrj-545	53	44	)	)	PUNCT
abrj-545	53	45	.	.	PUNCT
abrj-545	54	1	despite	despite	SCONJ
abrj-545	54	2	these	these	DET
abrj-545	54	3	developments	development	NOUN
abrj-545	54	4	,	,	PUNCT
abrj-545	54	5	heterogeneity	heterogeneity	NOUN
abrj-545	54	6	in	in	ADP
abrj-545	54	7	reporting	reporting	NOUN
abrj-545	54	8	persists	persist	VERB
abrj-545	54	9	,	,	PUNCT
abrj-545	54	10	partly	partly	ADV
abrj-545	54	11	due	due	ADP
abrj-545	54	12	to	to	ADP
abrj-545	54	13	the	the	DET
abrj-545	54	14	absence	absence	NOUN
abrj-545	54	15	of	of	ADP
abrj-545	54	16	global	global	ADJ
abrj-545	54	17	mandatory	mandatory	ADJ
abrj-545	54	18	standards	standard	NOUN
abrj-545	54	19	.	.	PUNCT
abrj-545	55	1	corporate	corporate	ADJ
abrj-545	55	2	sustainability	sustainability	NOUN
abrj-545	55	3	disclosures	disclosure	NOUN
abrj-545	55	4	are	be	AUX
abrj-545	55	5	expected	expect	VERB
abrj-545	55	6	to	to	PART
abrj-545	55	7	reflect	reflect	VERB
abrj-545	55	8	an	an	DET
abrj-545	55	9	organization	organization	NOUN
abrj-545	55	10	's	's	PART
abrj-545	55	11	commitment	commitment	NOUN
abrj-545	55	12	to	to	ADP
abrj-545	55	13	sustainable	sustainable	ADJ
abrj-545	55	14	development	development	NOUN
abrj-545	55	15	,	,	PUNCT
abrj-545	55	16	yet	yet	CCONJ
abrj-545	55	17	the	the	DET
abrj-545	55	18	motivations	motivation	NOUN
abrj-545	55	19	behind	behind	ADP
abrj-545	55	20	reporting	reporting	NOUN
abrj-545	55	21	vary	vary	NOUN
abrj-545	55	22	.	.	PUNCT
abrj-545	56	1	while	while	SCONJ
abrj-545	56	2	some	some	DET
abrj-545	56	3	firms	firm	NOUN
abrj-545	56	4	report	report	VERB
abrj-545	56	5	for	for	ADP
abrj-545	56	6	reputational	reputational	ADJ
abrj-545	56	7	legitimacy	legitimacy	NOUN
abrj-545	56	8	,	,	PUNCT
abrj-545	56	9	others	other	NOUN
abrj-545	56	10	are	be	AUX
abrj-545	56	11	compelled	compel	VERB
abrj-545	56	12	by	by	ADP
abrj-545	56	13	stakeholder	stakeholder	NOUN
abrj-545	56	14	demands	demand	NOUN
abrj-545	56	15	,	,	PUNCT
abrj-545	56	16	regulatory	regulatory	ADJ
abrj-545	56	17	pressures	pressure	NOUN
abrj-545	56	18	,	,	PUNCT
abrj-545	56	19	or	or	CCONJ
abrj-545	56	20	investor	investor	NOUN
abrj-545	56	21	scrutiny	scrutiny	NOUN
abrj-545	56	22	.	.	PUNCT
abrj-545	57	1	this	this	DET
abrj-545	57	2	variation	variation	NOUN
abrj-545	57	3	introduces	introduce	VERB
abrj-545	57	4	inconsistencies	inconsistency	NOUN
abrj-545	57	5	in	in	ADP
abrj-545	57	6	both	both	CCONJ
abrj-545	57	7	the	the	DET
abrj-545	57	8	quality	quality	NOUN
abrj-545	57	9	and	and	CCONJ
abrj-545	57	10	intention	intention	NOUN
abrj-545	57	11	behind	behind	ADP
abrj-545	57	12	sustainability	sustainability	NOUN
abrj-545	57	13	reporting	reporting	NOUN
abrj-545	57	14	(	(	PUNCT
abrj-545	57	15	marquis	marquis	PROPN
abrj-545	57	16	&	&	CCONJ
abrj-545	57	17	qian	qian	PROPN
abrj-545	57	18	,	,	PUNCT
abrj-545	57	19	2014	2014	NUM
abrj-545	57	20	)	)	PUNCT
abrj-545	57	21	.	.	PUNCT
abrj-545	58	1	2.2	2.2	NUM
abrj-545	58	2	.	.	PUNCT
abrj-545	59	1	conceptualizing	conceptualize	VERB
abrj-545	59	2	transparency	transparency	NOUN
abrj-545	59	3	in	in	ADP
abrj-545	59	4	sustainability	sustainability	NOUN
abrj-545	59	5	reporting	report	VERB
abrj-545	59	6	transparency	transparency	NOUN
abrj-545	59	7	is	be	AUX
abrj-545	59	8	often	often	ADV
abrj-545	59	9	equated	equate	VERB
abrj-545	59	10	with	with	ADP
abrj-545	59	11	the	the	DET
abrj-545	59	12	act	act	NOUN
abrj-545	59	13	of	of	ADP
abrj-545	59	14	disclosure	disclosure	NOUN
abrj-545	59	15	;	;	PUNCT
abrj-545	59	16	however	however	ADV
abrj-545	59	17	,	,	PUNCT
abrj-545	59	18	in	in	ADP
abrj-545	59	19	sustainability	sustainability	NOUN
abrj-545	59	20	contexts	contexts	NOUN
abrj-545	59	21	,	,	PUNCT
abrj-545	59	22	it	it	PRON
abrj-545	59	23	refers	refer	VERB
abrj-545	59	24	to	to	ADP
abrj-545	59	25	the	the	DET
abrj-545	59	26	clarity	clarity	NOUN
abrj-545	59	27	,	,	PUNCT
abrj-545	59	28	comprehensiveness	comprehensiveness	NOUN
abrj-545	59	29	,	,	PUNCT
abrj-545	59	30	and	and	CCONJ
abrj-545	59	31	accessibility	accessibility	NOUN
abrj-545	59	32	of	of	ADP
abrj-545	59	33	information	information	NOUN
abrj-545	59	34	regarding	regard	VERB
abrj-545	59	35	esg	esg	NOUN
abrj-545	59	36	performance	performance	NOUN
abrj-545	59	37	(	(	PUNCT
abrj-545	59	38	pope	pope	NOUN
abrj-545	59	39	et	et	PROPN
abrj-545	59	40	al	al	PROPN
abrj-545	59	41	.	.	PROPN
abrj-545	59	42	,	,	PUNCT
abrj-545	59	43	2024	2024	NUM
abrj-545	59	44	)	)	PUNCT
abrj-545	59	45	.	.	PUNCT
abrj-545	60	1	true	true	ADJ
abrj-545	60	2	transparency	transparency	NOUN
abrj-545	60	3	goes	go	VERB
abrj-545	60	4	beyond	beyond	ADP
abrj-545	60	5	the	the	DET
abrj-545	60	6	quantity	quantity	NOUN
abrj-545	60	7	of	of	ADP
abrj-545	60	8	information	information	NOUN
abrj-545	60	9	it	it	PRON
abrj-545	60	10	entails	entail	VERB
abrj-545	60	11	presenting	present	VERB
abrj-545	60	12	balanced	balanced	ADJ
abrj-545	60	13	,	,	PUNCT
abrj-545	60	14	verifiable	verifiable	ADJ
abrj-545	60	15	,	,	PUNCT
abrj-545	60	16	and	and	CCONJ
abrj-545	60	17	decision	decision	NOUN
abrj-545	60	18	-	-	PUNCT
abrj-545	60	19	useful	useful	ADJ
abrj-545	60	20	content	content	NOUN
abrj-545	60	21	that	that	PRON
abrj-545	60	22	stakeholders	stakeholder	NOUN
abrj-545	60	23	can	can	AUX
abrj-545	60	24	interpret	interpret	VERB
abrj-545	60	25	with	with	ADP
abrj-545	60	26	minimal	minimal	ADJ
abrj-545	60	27	ambiguity	ambiguity	NOUN
abrj-545	60	28	.	.	PUNCT
abrj-545	61	1	unfortunately	unfortunately	ADV
abrj-545	61	2	,	,	PUNCT
abrj-545	61	3	several	several	ADJ
abrj-545	61	4	studies	study	NOUN
abrj-545	61	5	highlight	highlight	VERB
abrj-545	61	6	a	a	DET
abrj-545	61	7	disconnect	disconnect	NOUN
abrj-545	61	8	between	between	ADP
abrj-545	61	9	transparency	transparency	NOUN
abrj-545	61	10	and	and	CCONJ
abrj-545	61	11	clarity	clarity	NOUN
abrj-545	61	12	,	,	PUNCT
abrj-545	61	13	as	as	SCONJ
abrj-545	61	14	many	many	ADJ
abrj-545	61	15	reports	report	NOUN
abrj-545	61	16	are	be	AUX
abrj-545	61	17	overloaded	overload	VERB
abrj-545	61	18	with	with	ADP
abrj-545	61	19	data	datum	NOUN
abrj-545	61	20	while	while	SCONJ
abrj-545	61	21	lacking	lack	VERB
abrj-545	61	22	meaningful	meaningful	ADJ
abrj-545	61	23	insight	insight	NOUN
abrj-545	61	24	(	(	PUNCT
abrj-545	61	25	caglio	caglio	INTJ
abrj-545	61	26	et	et	PROPN
abrj-545	61	27	al	al	PROPN
abrj-545	61	28	.	.	PROPN
abrj-545	61	29	,	,	PUNCT
abrj-545	61	30	2020	2020	NUM
abrj-545	61	31	)	)	PUNCT
abrj-545	61	32	.	.	PUNCT
abrj-545	62	1	furthermore	furthermore	ADV
abrj-545	62	2	,	,	PUNCT
abrj-545	62	3	selective	selective	ADJ
abrj-545	62	4	transparency	transparency	NOUN
abrj-545	62	5	remains	remain	VERB
abrj-545	62	6	a	a	DET
abrj-545	62	7	key	key	ADJ
abrj-545	62	8	concern	concern	NOUN
abrj-545	62	9	.	.	PUNCT
abrj-545	63	1	corporations	corporation	NOUN
abrj-545	63	2	may	may	AUX
abrj-545	63	3	emphasize	emphasize	VERB
abrj-545	63	4	positive	positive	ADJ
abrj-545	63	5	outcomes	outcome	NOUN
abrj-545	63	6	while	while	SCONJ
abrj-545	63	7	omitting	omit	VERB
abrj-545	63	8	material	material	NOUN
abrj-545	63	9	risks	risk	NOUN
abrj-545	63	10	or	or	CCONJ
abrj-545	63	11	controversial	controversial	ADJ
abrj-545	63	12	issues	issue	NOUN
abrj-545	63	13	,	,	PUNCT
abrj-545	63	14	thereby	thereby	ADV
abrj-545	63	15	distorting	distort	VERB
abrj-545	63	16	stakeholder	stakeholder	NOUN
abrj-545	63	17	perceptions	perception	NOUN
abrj-545	63	18	.	.	PUNCT
abrj-545	64	1	this	this	DET
abrj-545	64	2	form	form	NOUN
abrj-545	64	3	of	of	ADP
abrj-545	64	4	strategic	strategic	ADJ
abrj-545	64	5	disclosure	disclosure	NOUN
abrj-545	64	6	reflects	reflect	VERB
abrj-545	64	7	what	what	PRON
abrj-545	64	8	literature	literature	NOUN
abrj-545	64	9	terms	term	NOUN
abrj-545	64	10	“	"	PUNCT
abrj-545	64	11	greenwindow	greenwindow	NOUN
abrj-545	64	12	dressing	dressing	NOUN
abrj-545	64	13	,	,	PUNCT
abrj-545	64	14	”	"	PUNCT
abrj-545	64	15	the	the	DET
abrj-545	64	16	appearance	appearance	NOUN
abrj-545	64	17	of	of	ADP
abrj-545	64	18	openness	openness	NOUN
abrj-545	64	19	without	without	ADP
abrj-545	64	20	genuine	genuine	ADJ
abrj-545	64	21	accountability	accountability	NOUN
abrj-545	64	22	(	(	PUNCT
abrj-545	64	23	yuan	yuan	NOUN
abrj-545	64	24	et	et	NOUN
abrj-545	64	25	al	al	PROPN
abrj-545	64	26	.	.	PROPN
abrj-545	64	27	,	,	PUNCT
abrj-545	64	28	2024	2024	NUM
abrj-545	64	29	)	)	PUNCT
abrj-545	64	30	.	.	PUNCT
abrj-545	65	1	2.3	2.3	NUM
abrj-545	65	2	.	.	PUNCT
abrj-545	66	1	esg	esg	NOUN
abrj-545	66	2	metrics	metric	NOUN
abrj-545	66	3	and	and	CCONJ
abrj-545	66	4	the	the	DET
abrj-545	66	5	challenges	challenge	NOUN
abrj-545	66	6	of	of	ADP
abrj-545	66	7	standardization	standardization	NOUN
abrj-545	66	8	the	the	DET
abrj-545	66	9	proliferation	proliferation	NOUN
abrj-545	66	10	of	of	ADP
abrj-545	66	11	esg	esg	NOUN
abrj-545	66	12	metrics	metric	NOUN
abrj-545	66	13	has	have	AUX
abrj-545	66	14	both	both	CCONJ
abrj-545	66	15	advanced	advanced	ADJ
abrj-545	66	16	and	and	CCONJ
abrj-545	66	17	complicated	complicated	ADJ
abrj-545	66	18	sustainability	sustainability	NOUN
abrj-545	66	19	reporting	reporting	NOUN
abrj-545	66	20	.	.	PUNCT
abrj-545	67	1	while	while	SCONJ
abrj-545	67	2	standardization	standardization	NOUN
abrj-545	67	3	efforts	effort	NOUN
abrj-545	67	4	have	have	AUX
abrj-545	67	5	improved	improve	VERB
abrj-545	67	6	the	the	DET
abrj-545	67	7	comparability	comparability	NOUN
abrj-545	67	8	of	of	ADP
abrj-545	67	9	disclosures	disclosure	NOUN
abrj-545	67	10	,	,	PUNCT
abrj-545	67	11	inconsistencies	inconsistency	NOUN
abrj-545	67	12	in	in	ADP
abrj-545	67	13	metric	metric	ADJ
abrj-545	67	14	definitions	definition	NOUN
abrj-545	67	15	,	,	PUNCT
abrj-545	67	16	scopes	scope	NOUN
abrj-545	67	17	,	,	PUNCT
abrj-545	67	18	and	and	CCONJ
abrj-545	67	19	measurement	measurement	NOUN
abrj-545	67	20	methodologies	methodology	NOUN
abrj-545	67	21	persist	persist	VERB
abrj-545	67	22	(	(	PUNCT
abrj-545	67	23	st	st	NOUN
abrj-545	67	24	-	-	PUNCT
abrj-545	67	25	jacques	jacques	PROPN
abrj-545	67	26	et	et	PROPN
abrj-545	67	27	al	al	PROPN
abrj-545	67	28	.	.	PROPN
abrj-545	67	29	,	,	PUNCT
abrj-545	67	30	2024	2024	NUM
abrj-545	67	31	)	)	PUNCT
abrj-545	67	32	.	.	PUNCT
abrj-545	68	1	carbon	carbon	NOUN
abrj-545	68	2	footprint	footprint	NOUN
abrj-545	68	3	,	,	PUNCT
abrj-545	68	4	water	water	NOUN
abrj-545	68	5	intensity	intensity	NOUN
abrj-545	68	6	,	,	PUNCT
abrj-545	68	7	board	board	NOUN
abrj-545	68	8	diversity	diversity	NOUN
abrj-545	68	9	,	,	PUNCT
abrj-545	68	10	and	and	CCONJ
abrj-545	68	11	employee	employee	NOUN
abrj-545	68	12	well	well	ADV
abrj-545	68	13	-	-	PUNCT
abrj-545	68	14	being	being	NOUN
abrj-545	68	15	are	be	AUX
abrj-545	68	16	commonly	commonly	ADV
abrj-545	68	17	reported	report	VERB
abrj-545	68	18	metrics	metric	NOUN
abrj-545	68	19	,	,	PUNCT
abrj-545	68	20	yet	yet	CCONJ
abrj-545	68	21	their	their	PRON
abrj-545	68	22	interpretation	interpretation	NOUN
abrj-545	68	23	and	and	CCONJ
abrj-545	68	24	calculation	calculation	NOUN
abrj-545	68	25	vary	vary	VERB
abrj-545	68	26	significantly	significantly	ADV
abrj-545	68	27	across	across	ADP
abrj-545	68	28	firms	firm	NOUN
abrj-545	68	29	and	and	CCONJ
abrj-545	68	30	sectors	sector	NOUN
abrj-545	68	31	(	(	PUNCT
abrj-545	68	32	forin	forin	ADV
abrj-545	68	33	et	et	PROPN
abrj-545	68	34	al	al	PROPN
abrj-545	68	35	.	.	PROPN
abrj-545	68	36	,	,	PUNCT
abrj-545	68	37	2020	2020	NUM
abrj-545	68	38	)	)	PUNCT
abrj-545	68	39	.	.	PUNCT
abrj-545	69	1	the	the	DET
abrj-545	69	2	multiplicity	multiplicity	NOUN
abrj-545	69	3	of	of	ADP
abrj-545	69	4	frameworks	framework	NOUN
abrj-545	69	5	has	have	AUX
abrj-545	69	6	also	also	ADV
abrj-545	69	7	created	create	VERB
abrj-545	69	8	what	what	PRON
abrj-545	69	9	scholars	scholar	NOUN
abrj-545	69	10	refer	refer	VERB
abrj-545	69	11	to	to	ADP
abrj-545	69	12	as	as	ADP
abrj-545	69	13	a	a	DET
abrj-545	69	14	“	"	PUNCT
abrj-545	69	15	disclosure	disclosure	NOUN
abrj-545	69	16	landscape	landscape	NOUN
abrj-545	69	17	of	of	ADP
abrj-545	69	18	fragmentation	fragmentation	NOUN
abrj-545	69	19	”	"	PUNCT
abrj-545	69	20	(	(	PUNCT
abrj-545	69	21	moradi	moradi	NOUN
abrj-545	69	22	et	et	PROPN
abrj-545	69	23	al	al	PROPN
abrj-545	69	24	.	.	PROPN
abrj-545	69	25	,	,	PUNCT
abrj-545	69	26	2024	2024	NUM
abrj-545	69	27	)	)	PUNCT
abrj-545	69	28	.	.	PUNCT
abrj-545	70	1	companies	company	NOUN
abrj-545	70	2	often	often	ADV
abrj-545	70	3	cherry	cherry	NOUN
abrj-545	70	4	-	-	PUNCT
abrj-545	70	5	pick	pick	NOUN
abrj-545	70	6	metrics	metric	NOUN
abrj-545	70	7	from	from	ADP
abrj-545	70	8	different	different	ADJ
abrj-545	70	9	frameworks	framework	NOUN
abrj-545	70	10	,	,	PUNCT
abrj-545	70	11	which	which	PRON
abrj-545	70	12	impedes	impede	VERB
abrj-545	70	13	cross	cross	ADJ
abrj-545	70	14	-	-	ADJ
abrj-545	70	15	industry	industry	ADJ
abrj-545	70	16	comparisons	comparison	NOUN
abrj-545	70	17	and	and	CCONJ
abrj-545	70	18	reduces	reduce	VERB
abrj-545	70	19	the	the	DET
abrj-545	70	20	utility	utility	NOUN
abrj-545	70	21	of	of	ADP
abrj-545	70	22	the	the	DET
abrj-545	70	23	data	datum	NOUN
abrj-545	70	24	for	for	ADP
abrj-545	70	25	stakeholders	stakeholder	NOUN
abrj-545	70	26	.	.	PUNCT
abrj-545	71	1	this	this	DET
abrj-545	71	2	fragmentation	fragmentation	NOUN
abrj-545	71	3	further	far	ADV
abrj-545	71	4	challenges	challenge	VERB
abrj-545	71	5	the	the	DET
abrj-545	71	6	creation	creation	NOUN
abrj-545	71	7	of	of	ADP
abrj-545	71	8	a	a	DET
abrj-545	71	9	coherent	coherent	ADJ
abrj-545	71	10	esg	esg	NOUN
abrj-545	71	11	narrative	narrative	NOUN
abrj-545	71	12	that	that	PRON
abrj-545	71	13	links	link	VERB
abrj-545	71	14	metrics	metric	NOUN
abrj-545	71	15	to	to	ADP
abrj-545	71	16	long	long	ADJ
abrj-545	71	17	-	-	PUNCT
abrj-545	71	18	term	term	NOUN
abrj-545	71	19	value	value	NOUN
abrj-545	71	20	creation	creation	NOUN
abrj-545	71	21	(	(	PUNCT
abrj-545	71	22	chopra	chopra	PROPN
abrj-545	71	23	et	et	PROPN
abrj-545	71	24	al	al	PROPN
abrj-545	71	25	.	.	PROPN
abrj-545	71	26	,	,	PUNCT
abrj-545	71	27	2024	2024	NUM
abrj-545	71	28	)	)	PUNCT
abrj-545	71	29	.	.	PUNCT
abrj-545	72	1	asian	asian	ADJ
abrj-545	72	2	business	business	PROPN
abrj-545	72	3	research	research	NOUN
abrj-545	72	4	journal	journal	NOUN
abrj-545	72	5	,	,	PUNCT
abrj-545	72	6	2025	2025	NUM
abrj-545	72	7	,	,	PUNCT
abrj-545	72	8	10(8	10(8	NUM
abrj-545	72	9	):	):	PUNCT
abrj-545	72	10	95	95	NUM
abrj-545	72	11	-	-	SYM
abrj-545	72	12	102	102	NUM
abrj-545	72	13	97	97	NUM
abrj-545	72	14	©	©	ADP
abrj-545	72	15	2025	2025	NUM
abrj-545	72	16	by	by	ADP
abrj-545	72	17	the	the	DET
abrj-545	72	18	author	author	NOUN
abrj-545	72	19	;	;	PUNCT
abrj-545	72	20	licensee	licensee	NOUN
abrj-545	72	21	eastern	eastern	ADJ
abrj-545	72	22	centre	centre	NOUN
abrj-545	72	23	of	of	ADP
abrj-545	72	24	science	science	NOUN
abrj-545	72	25	and	and	CCONJ
abrj-545	72	26	education	education	NOUN
abrj-545	72	27	,	,	PUNCT
abrj-545	72	28	usa	usa	PROPN
abrj-545	72	29	additionally	additionally	ADV
abrj-545	72	30	,	,	PUNCT
abrj-545	72	31	esg	esg	NOUN
abrj-545	72	32	scoring	scoring	NOUN
abrj-545	72	33	systems	system	NOUN
abrj-545	72	34	by	by	ADP
abrj-545	72	35	third	third	ADJ
abrj-545	72	36	-	-	PUNCT
abrj-545	72	37	party	party	NOUN
abrj-545	72	38	rating	rating	NOUN
abrj-545	72	39	agencies	agency	NOUN
abrj-545	72	40	differ	differ	VERB
abrj-545	72	41	in	in	ADP
abrj-545	72	42	criteria	criterion	NOUN
abrj-545	72	43	and	and	CCONJ
abrj-545	72	44	methodology	methodology	NOUN
abrj-545	72	45	,	,	PUNCT
abrj-545	72	46	leading	lead	VERB
abrj-545	72	47	to	to	ADP
abrj-545	72	48	significant	significant	ADJ
abrj-545	72	49	discrepancies	discrepancy	NOUN
abrj-545	72	50	in	in	ADP
abrj-545	72	51	esg	esg	NOUN
abrj-545	72	52	ratings	rating	NOUN
abrj-545	72	53	for	for	ADP
abrj-545	72	54	the	the	DET
abrj-545	72	55	same	same	ADJ
abrj-545	72	56	company	company	NOUN
abrj-545	72	57	.	.	PUNCT
abrj-545	73	1	this	this	DET
abrj-545	73	2	inconsistency	inconsistency	NOUN
abrj-545	73	3	diminishes	diminish	VERB
abrj-545	73	4	stakeholder	stakeholder	NOUN
abrj-545	73	5	trust	trust	NOUN
abrj-545	73	6	in	in	ADP
abrj-545	73	7	the	the	DET
abrj-545	73	8	objectivity	objectivity	NOUN
abrj-545	73	9	of	of	ADP
abrj-545	73	10	esg	esg	PROPN
abrj-545	73	11	assessments	assessment	NOUN
abrj-545	73	12	and	and	CCONJ
abrj-545	73	13	complicates	complicate	VERB
abrj-545	73	14	investment	investment	NOUN
abrj-545	73	15	decision	decision	NOUN
abrj-545	73	16	-	-	PUNCT
abrj-545	73	17	making	make	VERB
abrj-545	73	18	processes	process	NOUN
abrj-545	73	19	(	(	PUNCT
abrj-545	73	20	li	li	PROPN
abrj-545	73	21	&	&	CCONJ
abrj-545	73	22	yang	yang	PROPN
abrj-545	73	23	,	,	PUNCT
abrj-545	73	24	2025	2025	NUM
abrj-545	73	25	)	)	PUNCT
abrj-545	73	26	.	.	PUNCT
abrj-545	74	1	2.4	2.4	NUM
abrj-545	74	2	.	.	PUNCT
abrj-545	75	1	accountability	accountability	NOUN
abrj-545	75	2	and	and	CCONJ
abrj-545	75	3	governance	governance	NOUN
abrj-545	75	4	mechanisms	mechanism	NOUN
abrj-545	75	5	accountability	accountability	NOUN
abrj-545	75	6	in	in	ADP
abrj-545	75	7	sustainability	sustainability	NOUN
abrj-545	75	8	reporting	reporting	NOUN
abrj-545	75	9	involves	involve	VERB
abrj-545	75	10	the	the	DET
abrj-545	75	11	mechanisms	mechanism	NOUN
abrj-545	75	12	through	through	ADP
abrj-545	75	13	which	which	PRON
abrj-545	75	14	companies	company	NOUN
abrj-545	75	15	are	be	AUX
abrj-545	75	16	answerable	answerable	ADJ
abrj-545	75	17	to	to	ADP
abrj-545	75	18	stakeholders	stakeholder	NOUN
abrj-545	75	19	for	for	ADP
abrj-545	75	20	their	their	PRON
abrj-545	75	21	esg	esg	NOUN
abrj-545	75	22	performance	performance	NOUN
abrj-545	75	23	.	.	PUNCT
abrj-545	76	1	while	while	SCONJ
abrj-545	76	2	transparency	transparency	NOUN
abrj-545	76	3	facilitates	facilitate	VERB
abrj-545	76	4	accountability	accountability	NOUN
abrj-545	76	5	,	,	PUNCT
abrj-545	76	6	the	the	DET
abrj-545	76	7	presence	presence	NOUN
abrj-545	76	8	of	of	ADP
abrj-545	76	9	robust	robust	ADJ
abrj-545	76	10	governance	governance	NOUN
abrj-545	76	11	structures	structure	NOUN
abrj-545	76	12	,	,	PUNCT
abrj-545	76	13	independent	independent	ADJ
abrj-545	76	14	verification	verification	NOUN
abrj-545	76	15	,	,	PUNCT
abrj-545	76	16	and	and	CCONJ
abrj-545	76	17	stakeholder	stakeholder	NOUN
abrj-545	76	18	engagement	engagement	NOUN
abrj-545	76	19	mechanisms	mechanism	NOUN
abrj-545	76	20	is	be	AUX
abrj-545	76	21	equally	equally	ADV
abrj-545	76	22	critical	critical	ADJ
abrj-545	76	23	(	(	PUNCT
abrj-545	76	24	harris	harris	PROPN
abrj-545	76	25	et	et	PROPN
abrj-545	76	26	al	al	PROPN
abrj-545	76	27	.	.	PROPN
abrj-545	76	28	,	,	PUNCT
abrj-545	76	29	2017	2017	NUM
abrj-545	76	30	)	)	PUNCT
abrj-545	76	31	.	.	PUNCT
abrj-545	77	1	corporate	corporate	ADJ
abrj-545	77	2	governance	governance	NOUN
abrj-545	77	3	frameworks	framework	NOUN
abrj-545	77	4	often	often	ADV
abrj-545	77	5	determine	determine	VERB
abrj-545	77	6	the	the	DET
abrj-545	77	7	extent	extent	NOUN
abrj-545	77	8	to	to	PART
abrj-545	77	9	which	which	PRON
abrj-545	77	10	esg	esg	NOUN
abrj-545	77	11	disclosures	disclosure	NOUN
abrj-545	77	12	are	be	AUX
abrj-545	77	13	integrated	integrate	VERB
abrj-545	77	14	into	into	ADP
abrj-545	77	15	strategy	strategy	NOUN
abrj-545	77	16	and	and	CCONJ
abrj-545	77	17	oversight	oversight	NOUN
abrj-545	77	18	processes	process	NOUN
abrj-545	77	19	.	.	PUNCT
abrj-545	78	1	boards	board	NOUN
abrj-545	78	2	that	that	PRON
abrj-545	78	3	include	include	VERB
abrj-545	78	4	sustainability	sustainability	NOUN
abrj-545	78	5	expertise	expertise	NOUN
abrj-545	78	6	or	or	CCONJ
abrj-545	78	7	esg	esg	PROPN
abrj-545	78	8	committees	committee	NOUN
abrj-545	78	9	are	be	AUX
abrj-545	78	10	more	more	ADV
abrj-545	78	11	likely	likely	ADJ
abrj-545	78	12	to	to	PART
abrj-545	78	13	ensure	ensure	VERB
abrj-545	78	14	that	that	SCONJ
abrj-545	78	15	reporting	reporting	NOUN
abrj-545	78	16	is	be	AUX
abrj-545	78	17	aligned	align	VERB
abrj-545	78	18	with	with	ADP
abrj-545	78	19	organizational	organizational	ADJ
abrj-545	78	20	values	value	NOUN
abrj-545	78	21	and	and	CCONJ
abrj-545	78	22	ethical	ethical	ADJ
abrj-545	78	23	obligations	obligation	NOUN
abrj-545	78	24	.	.	PUNCT
abrj-545	79	1	however	however	ADV
abrj-545	79	2	,	,	PUNCT
abrj-545	79	3	in	in	ADP
abrj-545	79	4	the	the	DET
abrj-545	79	5	absence	absence	NOUN
abrj-545	79	6	of	of	ADP
abrj-545	79	7	regulatory	regulatory	ADJ
abrj-545	79	8	mandates	mandate	NOUN
abrj-545	79	9	or	or	CCONJ
abrj-545	79	10	stakeholder	stakeholder	NOUN
abrj-545	79	11	pressure	pressure	NOUN
abrj-545	79	12	,	,	PUNCT
abrj-545	79	13	firms	firm	NOUN
abrj-545	79	14	may	may	AUX
abrj-545	79	15	treat	treat	VERB
abrj-545	79	16	sustainability	sustainability	NOUN
abrj-545	79	17	reporting	reporting	NOUN
abrj-545	79	18	as	as	ADP
abrj-545	79	19	a	a	DET
abrj-545	79	20	symbolic	symbolic	ADJ
abrj-545	79	21	exercise	exercise	NOUN
abrj-545	79	22	rather	rather	ADV
abrj-545	79	23	than	than	ADP
abrj-545	79	24	a	a	DET
abrj-545	79	25	genuine	genuine	ADJ
abrj-545	79	26	accountability	accountability	NOUN
abrj-545	79	27	mechanism	mechanism	NOUN
abrj-545	79	28	(	(	PUNCT
abrj-545	79	29	manes‐rossi	manes‐rossi	PROPN
abrj-545	79	30	&	&	CCONJ
abrj-545	79	31	nicolo	nicolo	PROPN
abrj-545	79	32	,	,	PUNCT
abrj-545	79	33	2022	2022	NUM
abrj-545	79	34	)	)	PUNCT
abrj-545	79	35	.	.	PUNCT
abrj-545	80	1	third	third	ADJ
abrj-545	80	2	-	-	PUNCT
abrj-545	80	3	party	party	NOUN
abrj-545	80	4	assurance	assurance	NOUN
abrj-545	80	5	of	of	ADP
abrj-545	80	6	sustainability	sustainability	NOUN
abrj-545	80	7	reports	report	NOUN
abrj-545	80	8	similar	similar	ADJ
abrj-545	80	9	to	to	ADP
abrj-545	80	10	financial	financial	ADJ
abrj-545	80	11	audits	audits	NOUN
abrj-545	80	12	has	have	AUX
abrj-545	80	13	been	be	AUX
abrj-545	80	14	proposed	propose	VERB
abrj-545	80	15	as	as	ADP
abrj-545	80	16	a	a	DET
abrj-545	80	17	method	method	NOUN
abrj-545	80	18	to	to	PART
abrj-545	80	19	improve	improve	VERB
abrj-545	80	20	the	the	DET
abrj-545	80	21	credibility	credibility	NOUN
abrj-545	80	22	of	of	ADP
abrj-545	80	23	disclosures	disclosure	NOUN
abrj-545	80	24	.	.	PUNCT
abrj-545	81	1	yet	yet	CCONJ
abrj-545	81	2	uptake	uptake	ADJ
abrj-545	81	3	remains	remain	VERB
abrj-545	81	4	limited	limited	ADJ
abrj-545	81	5	,	,	PUNCT
abrj-545	81	6	and	and	CCONJ
abrj-545	81	7	assurance	assurance	NOUN
abrj-545	81	8	standards	standard	NOUN
abrj-545	81	9	are	be	AUX
abrj-545	81	10	not	not	PART
abrj-545	81	11	consistently	consistently	ADV
abrj-545	81	12	applied	apply	VERB
abrj-545	81	13	,	,	PUNCT
abrj-545	81	14	reducing	reduce	VERB
abrj-545	81	15	their	their	PRON
abrj-545	81	16	effectiveness	effectiveness	NOUN
abrj-545	81	17	(	(	PUNCT
abrj-545	81	18	kend	kend	NOUN
abrj-545	81	19	,	,	PUNCT
abrj-545	81	20	2015	2015	NUM
abrj-545	81	21	)	)	PUNCT
abrj-545	81	22	.	.	PUNCT
abrj-545	82	1	2.5	2.5	NUM
abrj-545	82	2	.	.	PUNCT
abrj-545	83	1	evaluating	evaluate	VERB
abrj-545	83	2	the	the	DET
abrj-545	83	3	social	social	ADJ
abrj-545	83	4	impact	impact	NOUN
abrj-545	83	5	of	of	ADP
abrj-545	83	6	sustainability	sustainability	NOUN
abrj-545	83	7	reporting	report	VERB
abrj-545	83	8	social	social	ADJ
abrj-545	83	9	impact	impact	NOUN
abrj-545	83	10	is	be	AUX
abrj-545	83	11	often	often	ADV
abrj-545	83	12	the	the	DET
abrj-545	83	13	least	least	ADV
abrj-545	83	14	quantified	quantify	VERB
abrj-545	83	15	and	and	CCONJ
abrj-545	83	16	least	least	ADV
abrj-545	83	17	understood	understand	VERB
abrj-545	83	18	component	component	NOUN
abrj-545	83	19	of	of	ADP
abrj-545	83	20	sustainability	sustainability	NOUN
abrj-545	83	21	reporting	reporting	NOUN
abrj-545	83	22	.	.	PUNCT
abrj-545	84	1	while	while	SCONJ
abrj-545	84	2	environmental	environmental	ADJ
abrj-545	84	3	metrics	metric	NOUN
abrj-545	84	4	such	such	ADJ
abrj-545	84	5	as	as	ADP
abrj-545	84	6	carbon	carbon	NOUN
abrj-545	84	7	emissions	emission	NOUN
abrj-545	84	8	or	or	CCONJ
abrj-545	84	9	energy	energy	NOUN
abrj-545	84	10	use	use	NOUN
abrj-545	84	11	have	have	VERB
abrj-545	84	12	relatively	relatively	ADV
abrj-545	84	13	standardized	standardized	ADJ
abrj-545	84	14	measures	measure	NOUN
abrj-545	84	15	,	,	PUNCT
abrj-545	84	16	social	social	ADJ
abrj-545	84	17	performance	performance	NOUN
abrj-545	84	18	is	be	AUX
abrj-545	84	19	harder	hard	ADJ
abrj-545	84	20	to	to	PART
abrj-545	84	21	capture	capture	VERB
abrj-545	84	22	due	due	ADP
abrj-545	84	23	to	to	ADP
abrj-545	84	24	its	its	PRON
abrj-545	84	25	qualitative	qualitative	NOUN
abrj-545	84	26	,	,	PUNCT
abrj-545	84	27	contextual	contextual	ADJ
abrj-545	84	28	,	,	PUNCT
abrj-545	84	29	and	and	CCONJ
abrj-545	84	30	often	often	ADV
abrj-545	84	31	long	long	ADJ
abrj-545	84	32	-	-	PUNCT
abrj-545	84	33	term	term	NOUN
abrj-545	84	34	nature	nature	NOUN
abrj-545	84	35	(	(	PUNCT
abrj-545	84	36	atanda	atanda	NOUN
abrj-545	84	37	,	,	PUNCT
abrj-545	84	38	2019	2019	NUM
abrj-545	84	39	)	)	PUNCT
abrj-545	84	40	.	.	PUNCT
abrj-545	85	1	companies	company	NOUN
abrj-545	85	2	may	may	AUX
abrj-545	85	3	report	report	VERB
abrj-545	85	4	initiatives	initiative	NOUN
abrj-545	85	5	related	relate	VERB
abrj-545	85	6	to	to	ADP
abrj-545	85	7	employee	employee	NOUN
abrj-545	85	8	welfare	welfare	NOUN
abrj-545	85	9	,	,	PUNCT
abrj-545	85	10	community	community	NOUN
abrj-545	85	11	engagement	engagement	NOUN
abrj-545	85	12	,	,	PUNCT
abrj-545	85	13	diversity	diversity	NOUN
abrj-545	85	14	,	,	PUNCT
abrj-545	85	15	and	and	CCONJ
abrj-545	85	16	human	human	ADJ
abrj-545	85	17	rights	right	NOUN
abrj-545	85	18	.	.	PUNCT
abrj-545	86	1	however	however	ADV
abrj-545	86	2	,	,	PUNCT
abrj-545	86	3	the	the	DET
abrj-545	86	4	impact	impact	NOUN
abrj-545	86	5	of	of	ADP
abrj-545	86	6	such	such	ADJ
abrj-545	86	7	initiatives	initiative	NOUN
abrj-545	86	8	is	be	AUX
abrj-545	86	9	rarely	rarely	ADV
abrj-545	86	10	assessed	assess	VERB
abrj-545	86	11	beyond	beyond	ADP
abrj-545	86	12	inputs	input	NOUN
abrj-545	86	13	and	and	CCONJ
abrj-545	86	14	activities	activity	NOUN
abrj-545	86	15	for	for	ADP
abrj-545	86	16	example	example	NOUN
abrj-545	86	17	,	,	PUNCT
abrj-545	86	18	counting	count	VERB
abrj-545	86	19	training	training	NOUN
abrj-545	86	20	hours	hour	NOUN
abrj-545	86	21	rather	rather	ADV
abrj-545	86	22	than	than	ADP
abrj-545	86	23	evaluating	evaluate	VERB
abrj-545	86	24	behavioral	behavioral	ADJ
abrj-545	86	25	or	or	CCONJ
abrj-545	86	26	systemic	systemic	ADJ
abrj-545	86	27	change	change	NOUN
abrj-545	86	28	.	.	PUNCT
abrj-545	87	1	as	as	ADP
abrj-545	87	2	a	a	DET
abrj-545	87	3	result	result	NOUN
abrj-545	87	4	,	,	PUNCT
abrj-545	87	5	stakeholders	stakeholder	NOUN
abrj-545	87	6	remain	remain	VERB
abrj-545	87	7	skeptical	skeptical	ADJ
abrj-545	87	8	of	of	ADP
abrj-545	87	9	whether	whether	SCONJ
abrj-545	87	10	reported	report	VERB
abrj-545	87	11	social	social	ADJ
abrj-545	87	12	contributions	contribution	NOUN
abrj-545	87	13	translate	translate	VERB
abrj-545	87	14	into	into	ADP
abrj-545	87	15	meaningful	meaningful	ADJ
abrj-545	87	16	outcomes	outcome	NOUN
abrj-545	87	17	(	(	PUNCT
abrj-545	87	18	backfires	backfire	NOUN
abrj-545	87	19	,	,	PUNCT
abrj-545	87	20	2019	2019	NUM
abrj-545	87	21	)	)	PUNCT
abrj-545	87	22	.	.	PUNCT
abrj-545	88	1	a	a	DET
abrj-545	88	2	critical	critical	ADJ
abrj-545	88	3	challenge	challenge	NOUN
abrj-545	88	4	lies	lie	VERB
abrj-545	88	5	in	in	ADP
abrj-545	88	6	the	the	DET
abrj-545	88	7	alignment	alignment	NOUN
abrj-545	88	8	of	of	ADP
abrj-545	88	9	corporate	corporate	ADJ
abrj-545	88	10	social	social	ADJ
abrj-545	88	11	reporting	reporting	NOUN
abrj-545	88	12	with	with	ADP
abrj-545	88	13	stakeholder	stakeholder	NOUN
abrj-545	88	14	needs	need	NOUN
abrj-545	88	15	.	.	PUNCT
abrj-545	89	1	studies	study	NOUN
abrj-545	89	2	show	show	VERB
abrj-545	89	3	that	that	SCONJ
abrj-545	89	4	while	while	SCONJ
abrj-545	89	5	investors	investor	NOUN
abrj-545	89	6	may	may	AUX
abrj-545	89	7	prioritize	prioritize	VERB
abrj-545	89	8	financial	financial	ADJ
abrj-545	89	9	materiality	materiality	NOUN
abrj-545	89	10	,	,	PUNCT
abrj-545	89	11	affected	affect	VERB
abrj-545	89	12	communities	community	NOUN
abrj-545	89	13	often	often	ADV
abrj-545	89	14	value	value	VERB
abrj-545	89	15	different	different	ADJ
abrj-545	89	16	dimensions	dimension	NOUN
abrj-545	89	17	such	such	ADJ
abrj-545	89	18	as	as	ADP
abrj-545	89	19	equity	equity	NOUN
abrj-545	89	20	,	,	PUNCT
abrj-545	89	21	empowerment	empowerment	NOUN
abrj-545	89	22	,	,	PUNCT
abrj-545	89	23	and	and	CCONJ
abrj-545	89	24	resilience	resilience	NOUN
abrj-545	89	25	.	.	PUNCT
abrj-545	90	1	this	this	DET
abrj-545	90	2	misalignment	misalignment	NOUN
abrj-545	90	3	underscores	underscore	VERB
abrj-545	90	4	the	the	DET
abrj-545	90	5	importance	importance	NOUN
abrj-545	90	6	of	of	ADP
abrj-545	90	7	“	"	PUNCT
abrj-545	90	8	double	double	ADJ
abrj-545	90	9	materiality	materiality	NOUN
abrj-545	90	10	,	,	PUNCT
abrj-545	90	11	”	"	PUNCT
abrj-545	90	12	the	the	DET
abrj-545	90	13	concept	concept	NOUN
abrj-545	90	14	that	that	SCONJ
abrj-545	90	15	sustainability	sustainability	NOUN
abrj-545	90	16	issues	issue	NOUN
abrj-545	90	17	should	should	AUX
abrj-545	90	18	be	be	AUX
abrj-545	90	19	evaluated	evaluate	VERB
abrj-545	90	20	both	both	CCONJ
abrj-545	90	21	for	for	ADP
abrj-545	90	22	their	their	PRON
abrj-545	90	23	financial	financial	ADJ
abrj-545	90	24	impact	impact	NOUN
abrj-545	90	25	on	on	ADP
abrj-545	90	26	the	the	DET
abrj-545	90	27	firm	firm	NOUN
abrj-545	90	28	and	and	CCONJ
abrj-545	90	29	their	their	PRON
abrj-545	90	30	societal	societal	ADJ
abrj-545	90	31	impact	impact	NOUN
abrj-545	90	32	(	(	PUNCT
abrj-545	90	33	dragomir	dragomir	VERB
abrj-545	90	34	et	et	PROPN
abrj-545	90	35	al	al	PROPN
abrj-545	90	36	.	.	PROPN
abrj-545	90	37	,	,	PUNCT
abrj-545	90	38	2025	2025	NUM
abrj-545	90	39	)	)	PUNCT
abrj-545	90	40	.	.	PUNCT
abrj-545	91	1	the	the	DET
abrj-545	91	2	lack	lack	NOUN
abrj-545	91	3	of	of	ADP
abrj-545	91	4	causal	causal	ADJ
abrj-545	91	5	linkage	linkage	NOUN
abrj-545	91	6	between	between	ADP
abrj-545	91	7	esg	esg	NOUN
abrj-545	91	8	activities	activity	NOUN
abrj-545	91	9	and	and	CCONJ
abrj-545	91	10	social	social	ADJ
abrj-545	91	11	outcomes	outcome	NOUN
abrj-545	91	12	also	also	ADV
abrj-545	91	13	limits	limit	VERB
abrj-545	91	14	the	the	DET
abrj-545	91	15	transformative	transformative	ADJ
abrj-545	91	16	potential	potential	NOUN
abrj-545	91	17	of	of	ADP
abrj-545	91	18	sustainability	sustainability	NOUN
abrj-545	91	19	reporting	reporting	NOUN
abrj-545	91	20	.	.	PUNCT
abrj-545	92	1	without	without	ADP
abrj-545	92	2	clear	clear	ADJ
abrj-545	92	3	indicators	indicator	NOUN
abrj-545	92	4	of	of	ADP
abrj-545	92	5	social	social	ADJ
abrj-545	92	6	change	change	NOUN
abrj-545	92	7	,	,	PUNCT
abrj-545	92	8	sustainability	sustainability	NOUN
abrj-545	92	9	reports	report	NOUN
abrj-545	92	10	risk	risk	NOUN
abrj-545	92	11	becoming	become	VERB
abrj-545	92	12	tools	tool	NOUN
abrj-545	92	13	for	for	ADP
abrj-545	92	14	self	self	NOUN
abrj-545	92	15	-	-	PUNCT
abrj-545	92	16	promotion	promotion	NOUN
abrj-545	92	17	rather	rather	ADV
abrj-545	92	18	than	than	ADP
abrj-545	92	19	instruments	instrument	NOUN
abrj-545	92	20	for	for	ADP
abrj-545	92	21	accountability	accountability	NOUN
abrj-545	92	22	(	(	PUNCT
abrj-545	92	23	iazzi	iazzi	X
abrj-545	92	24	et	et	VERB
abrj-545	92	25	al	al	PROPN
abrj-545	92	26	.	.	PROPN
abrj-545	92	27	,	,	PUNCT
abrj-545	92	28	2025	2025	NUM
abrj-545	92	29	)	)	PUNCT
abrj-545	92	30	.	.	PUNCT
abrj-545	93	1	2.6	2.6	NUM
abrj-545	93	2	.	.	PUNCT
abrj-545	94	1	toward	toward	ADP
abrj-545	94	2	integrated	integrate	VERB
abrj-545	94	3	,	,	PUNCT
abrj-545	94	4	transparent	transparent	ADJ
abrj-545	94	5	,	,	PUNCT
abrj-545	94	6	and	and	CCONJ
abrj-545	94	7	impact	impact	NOUN
abrj-545	94	8	-	-	PUNCT
abrj-545	94	9	oriented	orient	VERB
abrj-545	94	10	reporting	reporting	NOUN
abrj-545	94	11	recent	recent	ADJ
abrj-545	94	12	developments	development	NOUN
abrj-545	94	13	in	in	ADP
abrj-545	94	14	integrated	integrated	ADJ
abrj-545	94	15	reporting	reporting	NOUN
abrj-545	94	16	aim	aim	NOUN
abrj-545	94	17	to	to	PART
abrj-545	94	18	bridge	bridge	VERB
abrj-545	94	19	the	the	DET
abrj-545	94	20	gap	gap	NOUN
abrj-545	94	21	between	between	ADP
abrj-545	94	22	financial	financial	ADJ
abrj-545	94	23	and	and	CCONJ
abrj-545	94	24	non	non	ADJ
abrj-545	94	25	-	-	ADJ
abrj-545	94	26	financial	financial	ADJ
abrj-545	94	27	disclosures	disclosure	NOUN
abrj-545	94	28	.	.	PUNCT
abrj-545	95	1	the	the	DET
abrj-545	95	2	international	international	ADJ
abrj-545	95	3	sustainability	sustainability	NOUN
abrj-545	95	4	standards	standard	NOUN
abrj-545	95	5	board	board	NOUN
abrj-545	95	6	(	(	PUNCT
abrj-545	95	7	issb	issb	NOUN
abrj-545	95	8	)	)	PUNCT
abrj-545	95	9	,	,	PUNCT
abrj-545	95	10	formed	form	VERB
abrj-545	95	11	under	under	ADP
abrj-545	95	12	the	the	DET
abrj-545	95	13	ifrs	ifrs	PROPN
abrj-545	95	14	foundation	foundation	PROPN
abrj-545	95	15	,	,	PUNCT
abrj-545	95	16	seeks	seek	VERB
abrj-545	95	17	to	to	PART
abrj-545	95	18	harmonize	harmonize	VERB
abrj-545	95	19	reporting	reporting	NOUN
abrj-545	95	20	standards	standard	NOUN
abrj-545	95	21	and	and	CCONJ
abrj-545	95	22	offer	offer	VERB
abrj-545	95	23	a	a	DET
abrj-545	95	24	global	global	ADJ
abrj-545	95	25	baseline	baseline	NOUN
abrj-545	95	26	for	for	ADP
abrj-545	95	27	esg	esg	PROPN
abrj-545	95	28	disclosures	disclosure	NOUN
abrj-545	95	29	.	.	PUNCT
abrj-545	96	1	while	while	SCONJ
abrj-545	96	2	these	these	DET
abrj-545	96	3	efforts	effort	NOUN
abrj-545	96	4	are	be	AUX
abrj-545	96	5	promising	promise	VERB
abrj-545	96	6	,	,	PUNCT
abrj-545	96	7	their	their	PRON
abrj-545	96	8	effectiveness	effectiveness	NOUN
abrj-545	96	9	depends	depend	VERB
abrj-545	96	10	on	on	ADP
abrj-545	96	11	corporate	corporate	ADJ
abrj-545	96	12	willingness	willingness	NOUN
abrj-545	96	13	to	to	PART
abrj-545	96	14	embed	embed	VERB
abrj-545	96	15	transparency	transparency	NOUN
abrj-545	96	16	and	and	CCONJ
abrj-545	96	17	accountability	accountability	NOUN
abrj-545	96	18	into	into	ADP
abrj-545	96	19	core	core	ADJ
abrj-545	96	20	governance	governance	NOUN
abrj-545	96	21	practices	practice	NOUN
abrj-545	96	22	rather	rather	ADV
abrj-545	96	23	than	than	ADP
abrj-545	96	24	treating	treat	VERB
abrj-545	96	25	reporting	reporting	NOUN
abrj-545	96	26	as	as	ADP
abrj-545	96	27	a	a	DET
abrj-545	96	28	compliance	compliance	NOUN
abrj-545	96	29	task	task	NOUN
abrj-545	96	30	(	(	PUNCT
abrj-545	96	31	efunniyi	efunniyi	NOUN
abrj-545	96	32	et	et	PROPN
abrj-545	96	33	al	al	PROPN
abrj-545	96	34	.	.	PROPN
abrj-545	96	35	,	,	PUNCT
abrj-545	96	36	2024	2024	NUM
abrj-545	96	37	)	)	PUNCT
abrj-545	96	38	.	.	PUNCT
abrj-545	97	1	emerging	emerge	VERB
abrj-545	97	2	literature	literature	NOUN
abrj-545	97	3	calls	call	VERB
abrj-545	97	4	for	for	ADP
abrj-545	97	5	a	a	DET
abrj-545	97	6	shift	shift	NOUN
abrj-545	97	7	from	from	ADP
abrj-545	97	8	compliance	compliance	NOUN
abrj-545	97	9	-	-	PUNCT
abrj-545	97	10	based	base	VERB
abrj-545	97	11	reporting	reporting	NOUN
abrj-545	97	12	toward	toward	ADP
abrj-545	97	13	impact	impact	NOUN
abrj-545	97	14	-	-	PUNCT
abrj-545	97	15	based	base	VERB
abrj-545	97	16	reporting	reporting	NOUN
abrj-545	97	17	,	,	PUNCT
abrj-545	97	18	where	where	SCONJ
abrj-545	97	19	transparency	transparency	NOUN
abrj-545	97	20	is	be	AUX
abrj-545	97	21	not	not	PART
abrj-545	97	22	only	only	ADV
abrj-545	97	23	about	about	ADP
abrj-545	97	24	revealing	reveal	VERB
abrj-545	97	25	actions	action	NOUN
abrj-545	97	26	but	but	CCONJ
abrj-545	97	27	demonstrating	demonstrate	VERB
abrj-545	97	28	results	result	NOUN
abrj-545	97	29	and	and	CCONJ
abrj-545	97	30	learning	learning	NOUN
abrj-545	97	31	.	.	PUNCT
abrj-545	98	1	this	this	DET
abrj-545	98	2	approach	approach	NOUN
abrj-545	98	3	requires	require	VERB
abrj-545	98	4	firms	firm	NOUN
abrj-545	98	5	to	to	PART
abrj-545	98	6	critically	critically	ADV
abrj-545	98	7	evaluate	evaluate	VERB
abrj-545	98	8	the	the	DET
abrj-545	98	9	efficacy	efficacy	NOUN
abrj-545	98	10	of	of	ADP
abrj-545	98	11	their	their	PRON
abrj-545	98	12	esg	esg	NOUN
abrj-545	98	13	strategies	strategy	NOUN
abrj-545	98	14	and	and	CCONJ
abrj-545	98	15	the	the	DET
abrj-545	98	16	real	real	ADJ
abrj-545	98	17	-	-	PUNCT
abrj-545	98	18	world	world	NOUN
abrj-545	98	19	consequences	consequence	NOUN
abrj-545	98	20	of	of	ADP
abrj-545	98	21	their	their	PRON
abrj-545	98	22	operations	operation	NOUN
abrj-545	98	23	(	(	PUNCT
abrj-545	98	24	tamasiga	tamasiga	PROPN
abrj-545	98	25	et	et	PROPN
abrj-545	98	26	al	al	PROPN
abrj-545	98	27	.	.	PROPN
abrj-545	98	28	,	,	PUNCT
abrj-545	98	29	2024	2024	NUM
abrj-545	98	30	)	)	PUNCT
abrj-545	98	31	.	.	PUNCT
abrj-545	99	1	3	3	X
abrj-545	99	2	.	.	X
abrj-545	99	3	methodology	methodology	NOUN
abrj-545	99	4	this	this	DET
abrj-545	99	5	study	study	NOUN
abrj-545	99	6	adopts	adopt	VERB
abrj-545	99	7	a	a	DET
abrj-545	99	8	qualitative	qualitative	ADJ
abrj-545	99	9	literature	literature	NOUN
abrj-545	99	10	review	review	NOUN
abrj-545	99	11	approach	approach	NOUN
abrj-545	99	12	to	to	PART
abrj-545	99	13	critically	critically	ADV
abrj-545	99	14	explore	explore	VERB
abrj-545	99	15	the	the	DET
abrj-545	99	16	dimensions	dimension	NOUN
abrj-545	99	17	of	of	ADP
abrj-545	99	18	transparency	transparency	NOUN
abrj-545	99	19	,	,	PUNCT
abrj-545	99	20	metrics	metric	NOUN
abrj-545	99	21	,	,	PUNCT
abrj-545	99	22	accountability	accountability	NOUN
abrj-545	99	23	,	,	PUNCT
abrj-545	99	24	and	and	CCONJ
abrj-545	99	25	social	social	ADJ
abrj-545	99	26	impact	impact	NOUN
abrj-545	99	27	within	within	ADP
abrj-545	99	28	the	the	DET
abrj-545	99	29	context	context	NOUN
abrj-545	99	30	of	of	ADP
abrj-545	99	31	corporate	corporate	ADJ
abrj-545	99	32	sustainability	sustainability	NOUN
abrj-545	99	33	reporting	reporting	NOUN
abrj-545	99	34	.	.	PUNCT
abrj-545	100	1	the	the	DET
abrj-545	100	2	qualitative	qualitative	ADJ
abrj-545	100	3	design	design	NOUN
abrj-545	100	4	was	be	AUX
abrj-545	100	5	selected	select	VERB
abrj-545	100	6	to	to	PART
abrj-545	100	7	enable	enable	VERB
abrj-545	100	8	a	a	DET
abrj-545	100	9	deep	deep	ADJ
abrj-545	100	10	conceptual	conceptual	ADJ
abrj-545	100	11	and	and	CCONJ
abrj-545	100	12	interpretative	interpretative	ADJ
abrj-545	100	13	analysis	analysis	NOUN
abrj-545	100	14	of	of	ADP
abrj-545	100	15	existing	exist	VERB
abrj-545	100	16	academic	academic	ADJ
abrj-545	100	17	discourse	discourse	NOUN
abrj-545	100	18	,	,	PUNCT
abrj-545	100	19	policy	policy	NOUN
abrj-545	100	20	documents	document	NOUN
abrj-545	100	21	,	,	PUNCT
abrj-545	100	22	and	and	CCONJ
abrj-545	100	23	reporting	report	VERB
abrj-545	100	24	frameworks	framework	NOUN
abrj-545	100	25	relevant	relevant	ADJ
abrj-545	100	26	to	to	ADP
abrj-545	100	27	environmental	environmental	ADJ
abrj-545	100	28	,	,	PUNCT
abrj-545	100	29	social	social	ADJ
abrj-545	100	30	,	,	PUNCT
abrj-545	100	31	and	and	CCONJ
abrj-545	100	32	governance	governance	NOUN
abrj-545	100	33	(	(	PUNCT
abrj-545	100	34	esg	esg	NOUN
abrj-545	100	35	)	)	PUNCT
abrj-545	100	36	disclosure	disclosure	NOUN
abrj-545	100	37	practices	practice	NOUN
abrj-545	100	38	.	.	PUNCT
abrj-545	101	1	unlike	unlike	ADP
abrj-545	101	2	empirical	empirical	ADJ
abrj-545	101	3	field	field	NOUN
abrj-545	101	4	-	-	PUNCT
abrj-545	101	5	based	base	VERB
abrj-545	101	6	research	research	NOUN
abrj-545	101	7	,	,	PUNCT
abrj-545	101	8	this	this	DET
abrj-545	101	9	method	method	NOUN
abrj-545	101	10	emphasizes	emphasize	VERB
abrj-545	101	11	the	the	DET
abrj-545	101	12	synthesis	synthesis	NOUN
abrj-545	101	13	of	of	ADP
abrj-545	101	14	prior	prior	ADJ
abrj-545	101	15	scholarly	scholarly	ADJ
abrj-545	101	16	contributions	contribution	NOUN
abrj-545	101	17	without	without	ADP
abrj-545	101	18	involving	involve	VERB
abrj-545	101	19	data	datum	NOUN
abrj-545	101	20	collection	collection	NOUN
abrj-545	101	21	through	through	ADP
abrj-545	101	22	interviews	interview	NOUN
abrj-545	101	23	,	,	PUNCT
abrj-545	101	24	surveys	survey	NOUN
abrj-545	101	25	,	,	PUNCT
abrj-545	101	26	or	or	CCONJ
abrj-545	101	27	direct	direct	ADJ
abrj-545	101	28	observation	observation	NOUN
abrj-545	101	29	.	.	PUNCT
abrj-545	102	1	the	the	DET
abrj-545	102	2	research	research	NOUN
abrj-545	102	3	draws	draw	VERB
abrj-545	102	4	upon	upon	SCONJ
abrj-545	102	5	a	a	DET
abrj-545	102	6	wide	wide	ADJ
abrj-545	102	7	body	body	NOUN
abrj-545	102	8	of	of	ADP
abrj-545	102	9	peer	peer	NOUN
abrj-545	102	10	-	-	PUNCT
abrj-545	102	11	reviewed	review	VERB
abrj-545	102	12	journal	journal	NOUN
abrj-545	102	13	articles	article	NOUN
abrj-545	102	14	,	,	PUNCT
abrj-545	102	15	institutional	institutional	ADJ
abrj-545	102	16	reports	report	NOUN
abrj-545	102	17	,	,	PUNCT
abrj-545	102	18	and	and	CCONJ
abrj-545	102	19	international	international	ADJ
abrj-545	102	20	regulatory	regulatory	ADJ
abrj-545	102	21	documents	document	NOUN
abrj-545	102	22	published	publish	VERB
abrj-545	102	23	between	between	ADP
abrj-545	102	24	2015	2015	NUM
abrj-545	102	25	and	and	CCONJ
abrj-545	102	26	2025	2025	NUM
abrj-545	102	27	,	,	PUNCT
abrj-545	102	28	ensuring	ensure	VERB
abrj-545	102	29	both	both	CCONJ
abrj-545	102	30	relevance	relevance	NOUN
abrj-545	102	31	and	and	CCONJ
abrj-545	102	32	theoretical	theoretical	ADJ
abrj-545	102	33	richness	richness	NOUN
abrj-545	102	34	.	.	PUNCT
abrj-545	103	1	the	the	DET
abrj-545	103	2	primary	primary	ADJ
abrj-545	103	3	instrument	instrument	NOUN
abrj-545	103	4	in	in	ADP
abrj-545	103	5	this	this	DET
abrj-545	103	6	study	study	NOUN
abrj-545	103	7	is	be	AUX
abrj-545	103	8	the	the	DET
abrj-545	103	9	researcher	researcher	NOUN
abrj-545	103	10	as	as	ADP
abrj-545	103	11	a	a	DET
abrj-545	103	12	critical	critical	ADJ
abrj-545	103	13	interpreter	interpreter	NOUN
abrj-545	103	14	of	of	ADP
abrj-545	103	15	texts	text	NOUN
abrj-545	103	16	,	,	PUNCT
abrj-545	103	17	employing	employ	VERB
abrj-545	103	18	a	a	DET
abrj-545	103	19	systematic	systematic	ADJ
abrj-545	103	20	reading	reading	NOUN
abrj-545	103	21	and	and	CCONJ
abrj-545	103	22	analytical	analytical	ADJ
abrj-545	103	23	framework	framework	NOUN
abrj-545	103	24	to	to	PART
abrj-545	103	25	identify	identify	VERB
abrj-545	103	26	patterns	pattern	NOUN
abrj-545	103	27	,	,	PUNCT
abrj-545	103	28	contradictions	contradiction	NOUN
abrj-545	103	29	,	,	PUNCT
abrj-545	103	30	and	and	CCONJ
abrj-545	103	31	conceptual	conceptual	ADJ
abrj-545	103	32	developments	development	NOUN
abrj-545	103	33	across	across	ADP
abrj-545	103	34	the	the	DET
abrj-545	103	35	literature	literature	NOUN
abrj-545	103	36	.	.	PUNCT
abrj-545	104	1	data	datum	NOUN
abrj-545	104	2	for	for	ADP
abrj-545	104	3	this	this	DET
abrj-545	104	4	review	review	NOUN
abrj-545	104	5	were	be	AUX
abrj-545	104	6	collected	collect	VERB
abrj-545	104	7	through	through	ADP
abrj-545	104	8	comprehensive	comprehensive	ADJ
abrj-545	104	9	searches	search	NOUN
abrj-545	104	10	of	of	ADP
abrj-545	104	11	reputable	reputable	ADJ
abrj-545	104	12	academic	academic	ADJ
abrj-545	104	13	databases	database	NOUN
abrj-545	104	14	,	,	PUNCT
abrj-545	104	15	including	include	VERB
abrj-545	104	16	scopus	scopus	NOUN
abrj-545	104	17	,	,	PUNCT
abrj-545	104	18	web	web	NOUN
abrj-545	104	19	of	of	ADP
abrj-545	104	20	science	science	NOUN
abrj-545	104	21	,	,	PUNCT
abrj-545	104	22	and	and	CCONJ
abrj-545	104	23	sciencedirect	sciencedirect	NOUN
abrj-545	104	24	,	,	PUNCT
abrj-545	104	25	as	as	ADV
abrj-545	104	26	well	well	ADV
abrj-545	104	27	as	as	ADP
abrj-545	104	28	key	key	ADJ
abrj-545	104	29	sustainability	sustainability	NOUN
abrj-545	104	30	organizations	organization	NOUN
abrj-545	104	31	’	'	PUNCT
abrj-545	104	32	repositories	repository	NOUN
abrj-545	104	33	such	such	ADJ
abrj-545	104	34	as	as	ADP
abrj-545	104	35	the	the	DET
abrj-545	104	36	global	global	ADJ
abrj-545	104	37	reporting	reporting	NOUN
abrj-545	104	38	initiative	initiative	NOUN
abrj-545	104	39	(	(	PUNCT
abrj-545	104	40	gri	gri	PROPN
abrj-545	104	41	)	)	PUNCT
abrj-545	104	42	,	,	PUNCT
abrj-545	104	43	sustainability	sustainability	NOUN
abrj-545	104	44	accounting	accounting	NOUN
abrj-545	104	45	standards	standard	NOUN
abrj-545	104	46	board	board	NOUN
abrj-545	104	47	(	(	PUNCT
abrj-545	104	48	sasb	sasb	PROPN
abrj-545	104	49	)	)	PUNCT
abrj-545	104	50	,	,	PUNCT
abrj-545	104	51	the	the	DET
abrj-545	104	52	task	task	NOUN
abrj-545	104	53	force	force	NOUN
abrj-545	104	54	on	on	ADP
abrj-545	104	55	climate	climate	NOUN
abrj-545	104	56	-	-	PUNCT
abrj-545	104	57	related	relate	VERB
abrj-545	104	58	financial	financial	ADJ
abrj-545	104	59	disclosures	disclosure	NOUN
abrj-545	104	60	(	(	PUNCT
abrj-545	104	61	tcfd	tcfd	NOUN
abrj-545	104	62	)	)	PUNCT
abrj-545	104	63	,	,	PUNCT
abrj-545	104	64	and	and	CCONJ
abrj-545	104	65	the	the	DET
abrj-545	104	66	european	european	PROPN
abrj-545	104	67	union	union	PROPN
abrj-545	104	68	’s	’s	PART
abrj-545	104	69	corporate	corporate	ADJ
abrj-545	104	70	sustainability	sustainability	NOUN
abrj-545	104	71	reporting	report	VERB
abrj-545	104	72	directive	directive	NOUN
abrj-545	104	73	(	(	PUNCT
abrj-545	104	74	csrd	csrd	NOUN
abrj-545	104	75	)	)	PUNCT
abrj-545	104	76	.	.	PUNCT
abrj-545	105	1	the	the	DET
abrj-545	105	2	inclusion	inclusion	NOUN
abrj-545	105	3	criteria	criterion	NOUN
abrj-545	105	4	focused	focus	VERB
abrj-545	105	5	on	on	ADP
abrj-545	105	6	publications	publication	NOUN
abrj-545	105	7	that	that	SCONJ
abrj-545	105	8	directly	directly	ADV
abrj-545	105	9	address	address	VERB
abrj-545	105	10	themes	theme	NOUN
abrj-545	105	11	of	of	ADP
abrj-545	105	12	transparency	transparency	NOUN
abrj-545	105	13	,	,	PUNCT
abrj-545	105	14	esg	esg	NOUN
abrj-545	105	15	metrics	metric	NOUN
abrj-545	105	16	,	,	PUNCT
abrj-545	105	17	corporate	corporate	ADJ
abrj-545	105	18	accountability	accountability	NOUN
abrj-545	105	19	,	,	PUNCT
abrj-545	105	20	or	or	CCONJ
abrj-545	105	21	measurable	measurable	ADJ
abrj-545	105	22	social	social	ADJ
abrj-545	105	23	outcomes	outcome	NOUN
abrj-545	105	24	in	in	ADP
abrj-545	105	25	sustainability	sustainability	NOUN
abrj-545	105	26	disclosures	disclosure	NOUN
abrj-545	105	27	,	,	PUNCT
abrj-545	105	28	with	with	ADP
abrj-545	105	29	emphasis	emphasis	NOUN
abrj-545	105	30	on	on	ADP
abrj-545	105	31	studies	study	NOUN
abrj-545	105	32	conducted	conduct	VERB
abrj-545	105	33	within	within	ADP
abrj-545	105	34	the	the	DET
abrj-545	105	35	timeframe	timeframe	NOUN
abrj-545	105	36	of	of	ADP
abrj-545	105	37	the	the	DET
abrj-545	105	38	last	last	ADJ
abrj-545	105	39	decade	decade	NOUN
abrj-545	105	40	.	.	PUNCT
abrj-545	106	1	the	the	DET
abrj-545	106	2	analytical	analytical	ADJ
abrj-545	106	3	process	process	NOUN
abrj-545	106	4	involved	involve	VERB
abrj-545	106	5	thematic	thematic	ADJ
abrj-545	106	6	synthesis	synthesis	NOUN
abrj-545	106	7	,	,	PUNCT
abrj-545	106	8	in	in	ADP
abrj-545	106	9	which	which	PRON
abrj-545	106	10	selected	select	VERB
abrj-545	106	11	literature	literature	NOUN
abrj-545	106	12	was	be	AUX
abrj-545	106	13	reviewed	review	VERB
abrj-545	106	14	to	to	PART
abrj-545	106	15	identify	identify	VERB
abrj-545	106	16	recurring	recur	VERB
abrj-545	106	17	concepts	concept	NOUN
abrj-545	106	18	,	,	PUNCT
abrj-545	106	19	trends	trend	NOUN
abrj-545	106	20	,	,	PUNCT
abrj-545	106	21	and	and	CCONJ
abrj-545	106	22	critical	critical	ADJ
abrj-545	106	23	gaps	gap	NOUN
abrj-545	106	24	.	.	PUNCT
abrj-545	107	1	textual	textual	ADJ
abrj-545	107	2	data	datum	NOUN
abrj-545	107	3	were	be	AUX
abrj-545	107	4	coded	coded	AUX
abrj-545	107	5	manually	manually	ADV
abrj-545	107	6	based	base	VERB
abrj-545	107	7	on	on	ADP
abrj-545	107	8	key	key	ADJ
abrj-545	107	9	constructs	construct	NOUN
abrj-545	107	10	emerging	emerge	VERB
abrj-545	107	11	from	from	ADP
abrj-545	107	12	the	the	DET
abrj-545	107	13	literature	literature	NOUN
abrj-545	107	14	,	,	PUNCT
abrj-545	107	15	such	such	ADJ
abrj-545	107	16	as	as	ADP
abrj-545	107	17	voluntary	voluntary	ADJ
abrj-545	107	18	versus	versus	ADP
abrj-545	107	19	mandatory	mandatory	ADJ
abrj-545	107	20	disclosure	disclosure	NOUN
abrj-545	107	21	,	,	PUNCT
abrj-545	107	22	strategic	strategic	ADJ
abrj-545	107	23	versus	versus	ADP
abrj-545	107	24	substantive	substantive	ADJ
abrj-545	107	25	transparency	transparency	NOUN
abrj-545	107	26	,	,	PUNCT
abrj-545	107	27	standardization	standardization	NOUN
abrj-545	107	28	challenges	challenge	NOUN
abrj-545	107	29	,	,	PUNCT
abrj-545	107	30	and	and	CCONJ
abrj-545	107	31	stakeholder	stakeholder	NOUN
abrj-545	107	32	-	-	PUNCT
abrj-545	107	33	centric	centric	ADJ
abrj-545	107	34	impact	impact	NOUN
abrj-545	107	35	assessment	assessment	NOUN
abrj-545	107	36	.	.	PUNCT
abrj-545	108	1	through	through	ADP
abrj-545	108	2	inductive	inductive	ADJ
abrj-545	108	3	reasoning	reasoning	NOUN
abrj-545	108	4	and	and	CCONJ
abrj-545	108	5	iterative	iterative	PROPN
abrj-545	108	6	comparison	comparison	NOUN
abrj-545	108	7	,	,	PUNCT
abrj-545	108	8	the	the	DET
abrj-545	108	9	findings	finding	NOUN
abrj-545	108	10	were	be	AUX
abrj-545	108	11	organized	organize	VERB
abrj-545	108	12	to	to	PART
abrj-545	108	13	reflect	reflect	VERB
abrj-545	108	14	conceptual	conceptual	ADJ
abrj-545	108	15	linkages	linkage	NOUN
abrj-545	108	16	between	between	ADP
abrj-545	108	17	transparency	transparency	NOUN
abrj-545	108	18	mechanisms	mechanism	NOUN
abrj-545	108	19	,	,	PUNCT
abrj-545	108	20	metric	metric	ADJ
abrj-545	108	21	frameworks	framework	NOUN
abrj-545	108	22	,	,	PUNCT
abrj-545	108	23	accountability	accountability	NOUN
abrj-545	108	24	systems	system	NOUN
abrj-545	108	25	,	,	PUNCT
abrj-545	108	26	and	and	CCONJ
abrj-545	108	27	their	their	PRON
abrj-545	108	28	influence	influence	NOUN
abrj-545	108	29	on	on	ADP
abrj-545	108	30	corporate	corporate	ADJ
abrj-545	108	31	social	social	ADJ
abrj-545	108	32	performance	performance	NOUN
abrj-545	108	33	.	.	PUNCT
abrj-545	109	1	this	this	DET
abrj-545	109	2	approach	approach	NOUN
abrj-545	109	3	allows	allow	VERB
abrj-545	109	4	the	the	DET
abrj-545	109	5	asian	asian	ADJ
abrj-545	109	6	business	business	PROPN
abrj-545	109	7	research	research	NOUN
abrj-545	109	8	journal	journal	NOUN
abrj-545	109	9	,	,	PUNCT
abrj-545	109	10	2025	2025	NUM
abrj-545	109	11	,	,	PUNCT
abrj-545	109	12	10(8	10(8	NUM
abrj-545	109	13	):	):	PUNCT
abrj-545	109	14	95	95	NUM
abrj-545	109	15	-	-	SYM
abrj-545	109	16	102	102	NUM
abrj-545	109	17	98	98	NUM
abrj-545	109	18	©	©	ADP
abrj-545	109	19	2025	2025	NUM
abrj-545	109	20	by	by	ADP
abrj-545	109	21	the	the	DET
abrj-545	109	22	author	author	NOUN
abrj-545	109	23	;	;	PUNCT
abrj-545	109	24	licensee	licensee	NOUN
abrj-545	109	25	eastern	eastern	ADJ
abrj-545	109	26	centre	centre	NOUN
abrj-545	109	27	of	of	ADP
abrj-545	109	28	science	science	NOUN
abrj-545	109	29	and	and	CCONJ
abrj-545	109	30	education	education	NOUN
abrj-545	109	31	,	,	PUNCT
abrj-545	109	32	usa	usa	PROPN
abrj-545	109	33	study	study	NOUN
abrj-545	109	34	to	to	PART
abrj-545	109	35	build	build	VERB
abrj-545	109	36	a	a	DET
abrj-545	109	37	theoretically	theoretically	ADV
abrj-545	109	38	informed	inform	VERB
abrj-545	109	39	understanding	understanding	NOUN
abrj-545	109	40	of	of	ADP
abrj-545	109	41	how	how	SCONJ
abrj-545	109	42	sustainability	sustainability	NOUN
abrj-545	109	43	reporting	reporting	NOUN
abrj-545	109	44	practices	practice	NOUN
abrj-545	109	45	have	have	AUX
abrj-545	109	46	evolved	evolve	VERB
abrj-545	109	47	and	and	CCONJ
abrj-545	109	48	where	where	SCONJ
abrj-545	109	49	tensions	tension	NOUN
abrj-545	109	50	continue	continue	VERB
abrj-545	109	51	to	to	PART
abrj-545	109	52	exist	exist	VERB
abrj-545	109	53	in	in	ADP
abrj-545	109	54	aligning	align	VERB
abrj-545	109	55	disclosure	disclosure	NOUN
abrj-545	109	56	with	with	ADP
abrj-545	109	57	genuine	genuine	ADJ
abrj-545	109	58	impact	impact	NOUN
abrj-545	109	59	.	.	PUNCT
abrj-545	110	1	to	to	PART
abrj-545	110	2	enhance	enhance	VERB
abrj-545	110	3	academic	academic	ADJ
abrj-545	110	4	rigor	rigor	NOUN
abrj-545	110	5	,	,	PUNCT
abrj-545	110	6	triangulation	triangulation	NOUN
abrj-545	110	7	was	be	AUX
abrj-545	110	8	conducted	conduct	VERB
abrj-545	110	9	by	by	ADP
abrj-545	110	10	cross	cross	ADJ
abrj-545	110	11	-	-	ADJ
abrj-545	110	12	examining	examine	VERB
abrj-545	110	13	multiple	multiple	ADJ
abrj-545	110	14	sources	source	NOUN
abrj-545	110	15	and	and	CCONJ
abrj-545	110	16	perspectives	perspective	NOUN
abrj-545	110	17	within	within	ADP
abrj-545	110	18	the	the	DET
abrj-545	110	19	selected	select	VERB
abrj-545	110	20	literature	literature	NOUN
abrj-545	110	21	pool	pool	NOUN
abrj-545	110	22	,	,	PUNCT
abrj-545	110	23	ensuring	ensure	VERB
abrj-545	110	24	the	the	DET
abrj-545	110	25	reliability	reliability	NOUN
abrj-545	110	26	of	of	ADP
abrj-545	110	27	interpretations	interpretation	NOUN
abrj-545	110	28	and	and	CCONJ
abrj-545	110	29	reducing	reduce	VERB
abrj-545	110	30	bias	bias	NOUN
abrj-545	110	31	.	.	PUNCT
abrj-545	111	1	by	by	ADP
abrj-545	111	2	focusing	focus	VERB
abrj-545	111	3	on	on	ADP
abrj-545	111	4	a	a	DET
abrj-545	111	5	literature	literature	NOUN
abrj-545	111	6	-	-	PUNCT
abrj-545	111	7	based	base	VERB
abrj-545	111	8	inquiry	inquiry	NOUN
abrj-545	111	9	,	,	PUNCT
abrj-545	111	10	this	this	DET
abrj-545	111	11	study	study	NOUN
abrj-545	111	12	does	do	AUX
abrj-545	111	13	not	not	PART
abrj-545	111	14	seek	seek	VERB
abrj-545	111	15	to	to	PART
abrj-545	111	16	generalize	generalize	VERB
abrj-545	111	17	findings	finding	NOUN
abrj-545	111	18	statistically	statistically	ADV
abrj-545	111	19	but	but	CCONJ
abrj-545	111	20	rather	rather	ADV
abrj-545	111	21	aims	aim	VERB
abrj-545	111	22	to	to	PART
abrj-545	111	23	contribute	contribute	VERB
abrj-545	111	24	to	to	ADP
abrj-545	111	25	the	the	DET
abrj-545	111	26	scholarly	scholarly	ADJ
abrj-545	111	27	conversation	conversation	NOUN
abrj-545	111	28	by	by	ADP
abrj-545	111	29	offering	offer	VERB
abrj-545	111	30	critical	critical	ADJ
abrj-545	111	31	insights	insight	NOUN
abrj-545	111	32	into	into	ADP
abrj-545	111	33	the	the	DET
abrj-545	111	34	evolving	evolve	VERB
abrj-545	111	35	architecture	architecture	NOUN
abrj-545	111	36	of	of	ADP
abrj-545	111	37	corporate	corporate	ADJ
abrj-545	111	38	sustainability	sustainability	NOUN
abrj-545	111	39	reporting	reporting	NOUN
abrj-545	111	40	.	.	PUNCT
abrj-545	112	1	4	4	X
abrj-545	112	2	.	.	X
abrj-545	112	3	results	result	VERB
abrj-545	112	4	this	this	DET
abrj-545	112	5	study	study	NOUN
abrj-545	112	6	analyzed	analyze	VERB
abrj-545	112	7	80	80	NUM
abrj-545	112	8	peer	peer	NOUN
abrj-545	112	9	-	-	PUNCT
abrj-545	112	10	reviewed	review	VERB
abrj-545	112	11	articles	article	NOUN
abrj-545	112	12	,	,	PUNCT
abrj-545	112	13	institutional	institutional	ADJ
abrj-545	112	14	reports	report	NOUN
abrj-545	112	15	,	,	PUNCT
abrj-545	112	16	and	and	CCONJ
abrj-545	112	17	regulatory	regulatory	ADJ
abrj-545	112	18	documents	document	NOUN
abrj-545	112	19	published	publish	VERB
abrj-545	112	20	between	between	ADP
abrj-545	112	21	2015	2015	NUM
abrj-545	112	22	and	and	CCONJ
abrj-545	112	23	2025	2025	NUM
abrj-545	112	24	,	,	PUNCT
abrj-545	112	25	collected	collect	VERB
abrj-545	112	26	through	through	ADP
abrj-545	112	27	systematic	systematic	ADJ
abrj-545	112	28	searches	search	NOUN
abrj-545	112	29	in	in	ADP
abrj-545	112	30	scopus	scopus	NOUN
abrj-545	112	31	,	,	PUNCT
abrj-545	112	32	web	web	NOUN
abrj-545	112	33	of	of	ADP
abrj-545	112	34	science	science	NOUN
abrj-545	112	35	,	,	PUNCT
abrj-545	112	36	sciencedirect	sciencedirect	NOUN
abrj-545	112	37	,	,	PUNCT
abrj-545	112	38	and	and	CCONJ
abrj-545	112	39	official	official	ADJ
abrj-545	112	40	sustainability	sustainability	NOUN
abrj-545	112	41	standard	standard	ADJ
abrj-545	112	42	repositories	repository	NOUN
abrj-545	112	43	such	such	ADJ
abrj-545	112	44	as	as	ADP
abrj-545	112	45	gri	gri	PROPN
abrj-545	112	46	,	,	PUNCT
abrj-545	112	47	sasb	sasb	NOUN
abrj-545	112	48	,	,	PUNCT
abrj-545	112	49	tcfd	tcfd	NOUN
abrj-545	112	50	,	,	PUNCT
abrj-545	112	51	and	and	CCONJ
abrj-545	112	52	csrd	csrd	NOUN
abrj-545	112	53	.	.	PUNCT
abrj-545	113	1	the	the	DET
abrj-545	113	2	selected	select	VERB
abrj-545	113	3	literature	literature	NOUN
abrj-545	113	4	encompasses	encompass	VERB
abrj-545	113	5	empirical	empirical	ADJ
abrj-545	113	6	studies	study	NOUN
abrj-545	113	7	,	,	PUNCT
abrj-545	113	8	meta	meta	X
abrj-545	113	9	-	-	PUNCT
abrj-545	113	10	analyses	analysis	NOUN
abrj-545	113	11	,	,	PUNCT
abrj-545	113	12	policy	policy	NOUN
abrj-545	113	13	evaluations	evaluation	NOUN
abrj-545	113	14	,	,	PUNCT
abrj-545	113	15	and	and	CCONJ
abrj-545	113	16	theoretical	theoretical	ADJ
abrj-545	113	17	frameworks	framework	NOUN
abrj-545	113	18	focused	focus	VERB
abrj-545	113	19	on	on	ADP
abrj-545	113	20	corporate	corporate	ADJ
abrj-545	113	21	sustainability	sustainability	NOUN
abrj-545	113	22	reporting	reporting	NOUN
abrj-545	113	23	,	,	PUNCT
abrj-545	113	24	with	with	ADP
abrj-545	113	25	an	an	DET
abrj-545	113	26	emphasis	emphasis	NOUN
abrj-545	113	27	on	on	ADP
abrj-545	113	28	transparency	transparency	NOUN
abrj-545	113	29	,	,	PUNCT
abrj-545	113	30	metrics	metric	NOUN
abrj-545	113	31	,	,	PUNCT
abrj-545	113	32	accountability	accountability	NOUN
abrj-545	113	33	,	,	PUNCT
abrj-545	113	34	and	and	CCONJ
abrj-545	113	35	social	social	ADJ
abrj-545	113	36	impact	impact	NOUN
abrj-545	113	37	.	.	PUNCT
abrj-545	114	1	the	the	DET
abrj-545	114	2	dataset	dataset	NOUN
abrj-545	114	3	includes	include	VERB
abrj-545	114	4	publications	publication	NOUN
abrj-545	114	5	from	from	ADP
abrj-545	114	6	diverse	diverse	ADJ
abrj-545	114	7	industries	industry	NOUN
abrj-545	114	8	and	and	CCONJ
abrj-545	114	9	regions	region	NOUN
abrj-545	114	10	,	,	PUNCT
abrj-545	114	11	allowing	allow	VERB
abrj-545	114	12	comprehensive	comprehensive	ADJ
abrj-545	114	13	cross	cross	ADJ
abrj-545	114	14	-	-	ADJ
abrj-545	114	15	sectoral	sectoral	ADJ
abrj-545	114	16	comparisons	comparison	NOUN
abrj-545	114	17	(	(	PUNCT
abrj-545	114	18	liao	liao	PROPN
abrj-545	114	19	et	et	PROPN
abrj-545	114	20	al	al	PROPN
abrj-545	114	21	.	.	PROPN
abrj-545	114	22	,	,	PUNCT
abrj-545	114	23	2019	2019	NUM
abrj-545	114	24	)	)	PUNCT
abrj-545	114	25	.	.	PUNCT
abrj-545	115	1	4.1	4.1	NUM
abrj-545	115	2	.	.	PUNCT
abrj-545	115	3	transparency	transparency	NOUN
abrj-545	115	4	in	in	ADP
abrj-545	115	5	corporate	corporate	ADJ
abrj-545	115	6	sustainability	sustainability	NOUN
abrj-545	115	7	reporting	report	VERB
abrj-545	115	8	the	the	DET
abrj-545	115	9	literature	literature	NOUN
abrj-545	115	10	consistently	consistently	ADV
abrj-545	115	11	emphasizes	emphasize	VERB
abrj-545	115	12	the	the	DET
abrj-545	115	13	critical	critical	ADJ
abrj-545	115	14	role	role	NOUN
abrj-545	115	15	of	of	ADP
abrj-545	115	16	transparency	transparency	NOUN
abrj-545	115	17	as	as	ADP
abrj-545	115	18	a	a	DET
abrj-545	115	19	foundation	foundation	NOUN
abrj-545	115	20	for	for	ADP
abrj-545	115	21	trustworthy	trustworthy	ADJ
abrj-545	115	22	sustainability	sustainability	NOUN
abrj-545	115	23	reporting	reporting	NOUN
abrj-545	115	24	.	.	PUNCT
abrj-545	116	1	approximately	approximately	ADV
abrj-545	116	2	78	78	NUM
abrj-545	116	3	%	%	NOUN
abrj-545	116	4	of	of	ADP
abrj-545	116	5	analyzed	analyze	VERB
abrj-545	116	6	studies	study	NOUN
abrj-545	116	7	highlight	highlight	VERB
abrj-545	116	8	transparency	transparency	NOUN
abrj-545	116	9	as	as	ADP
abrj-545	116	10	a	a	DET
abrj-545	116	11	prerequisite	prerequisite	NOUN
abrj-545	116	12	for	for	ADP
abrj-545	116	13	effective	effective	ADJ
abrj-545	116	14	stakeholder	stakeholder	NOUN
abrj-545	116	15	engagement	engagement	NOUN
abrj-545	116	16	and	and	CCONJ
abrj-545	116	17	improved	improve	VERB
abrj-545	116	18	corporate	corporate	ADJ
abrj-545	116	19	reputation	reputation	NOUN
abrj-545	116	20	(	(	PUNCT
abrj-545	116	21	michelon	michelon	NOUN
abrj-545	116	22	et	et	PROPN
abrj-545	116	23	al	al	PROPN
abrj-545	116	24	.	.	PROPN
abrj-545	116	25	,	,	PUNCT
abrj-545	116	26	2015	2015	NUM
abrj-545	116	27	)	)	PUNCT
abrj-545	116	28	.	.	PUNCT
abrj-545	117	1	however	however	ADV
abrj-545	117	2	,	,	PUNCT
abrj-545	117	3	data	datum	NOUN
abrj-545	117	4	reveal	reveal	VERB
abrj-545	117	5	substantial	substantial	ADJ
abrj-545	117	6	variability	variability	NOUN
abrj-545	117	7	in	in	ADP
abrj-545	117	8	transparency	transparency	NOUN
abrj-545	117	9	quality	quality	NOUN
abrj-545	117	10	:	:	PUNCT
abrj-545	117	11	only	only	ADV
abrj-545	117	12	about	about	ADV
abrj-545	117	13	52	52	NUM
abrj-545	117	14	%	%	NOUN
abrj-545	117	15	of	of	ADP
abrj-545	117	16	companies	company	NOUN
abrj-545	117	17	provide	provide	VERB
abrj-545	117	18	comprehensive	comprehensive	ADJ
abrj-545	117	19	disclosures	disclosure	NOUN
abrj-545	117	20	aligned	align	VERB
abrj-545	117	21	with	with	ADP
abrj-545	117	22	global	global	ADJ
abrj-545	117	23	reporting	reporting	NOUN
abrj-545	117	24	standards	standard	NOUN
abrj-545	117	25	(	(	PUNCT
abrj-545	117	26	demartini	demartini	NOUN
abrj-545	117	27	et	et	PROPN
abrj-545	117	28	al	al	PROPN
abrj-545	117	29	.	.	PROPN
abrj-545	117	30	,	,	PUNCT
abrj-545	117	31	2025	2025	NUM
abrj-545	117	32	)	)	PUNCT
abrj-545	117	33	.	.	PUNCT
abrj-545	118	1	for	for	ADP
abrj-545	118	2	instance	instance	NOUN
abrj-545	118	3	,	,	PUNCT
abrj-545	118	4	a	a	DET
abrj-545	118	5	2021	2021	NUM
abrj-545	118	6	survey	survey	NOUN
abrj-545	118	7	found	find	VERB
abrj-545	118	8	that	that	SCONJ
abrj-545	118	9	65	65	NUM
abrj-545	118	10	%	%	NOUN
abrj-545	118	11	of	of	ADP
abrj-545	118	12	the	the	DET
abrj-545	118	13	top	top	ADJ
abrj-545	118	14	250	250	NUM
abrj-545	118	15	global	global	ADJ
abrj-545	118	16	firms	firm	NOUN
abrj-545	118	17	reference	reference	VERB
abrj-545	118	18	gri	gri	PROPN
abrj-545	118	19	or	or	CCONJ
abrj-545	118	20	sasb	sasb	NOUN
abrj-545	118	21	guidelines	guideline	NOUN
abrj-545	118	22	in	in	ADP
abrj-545	118	23	their	their	PRON
abrj-545	118	24	sustainability	sustainability	NOUN
abrj-545	118	25	reports	report	NOUN
abrj-545	118	26	,	,	PUNCT
abrj-545	118	27	yet	yet	CCONJ
abrj-545	118	28	only	only	ADV
abrj-545	118	29	41	41	NUM
abrj-545	118	30	%	%	NOUN
abrj-545	118	31	offer	offer	VERB
abrj-545	118	32	thirdparty	thirdparty	NOUN
abrj-545	118	33	assurance	assurance	NOUN
abrj-545	118	34	on	on	ADP
abrj-545	118	35	esg	esg	PROPN
abrj-545	118	36	data	data	PROPN
abrj-545	118	37	accuracy	accuracy	NOUN
abrj-545	118	38	(	(	PUNCT
abrj-545	118	39	ismail	ismail	NOUN
abrj-545	118	40	et	et	PROPN
abrj-545	118	41	al	al	PROPN
abrj-545	118	42	.	.	PROPN
abrj-545	118	43	,	,	PUNCT
abrj-545	118	44	2021	2021	NUM
abrj-545	118	45	)	)	PUNCT
abrj-545	118	46	.	.	PUNCT
abrj-545	119	1	quantitative	quantitative	ADJ
abrj-545	119	2	assessments	assessment	NOUN
abrj-545	119	3	show	show	VERB
abrj-545	119	4	that	that	SCONJ
abrj-545	119	5	firms	firm	NOUN
abrj-545	119	6	with	with	ADP
abrj-545	119	7	higher	high	ADJ
abrj-545	119	8	transparency	transparency	NOUN
abrj-545	119	9	scores	score	NOUN
abrj-545	119	10	experience	experience	VERB
abrj-545	119	11	a	a	DET
abrj-545	119	12	15	15	NUM
abrj-545	119	13	-	-	SYM
abrj-545	119	14	22	22	NUM
abrj-545	119	15	%	%	NOUN
abrj-545	119	16	increase	increase	NOUN
abrj-545	119	17	in	in	ADP
abrj-545	119	18	investor	investor	NOUN
abrj-545	119	19	confidence	confidence	NOUN
abrj-545	119	20	,	,	PUNCT
abrj-545	119	21	as	as	SCONJ
abrj-545	119	22	measured	measure	VERB
abrj-545	119	23	by	by	ADP
abrj-545	119	24	esg	esg	PROPN
abrj-545	119	25	-	-	PUNCT
abrj-545	119	26	focused	focus	VERB
abrj-545	119	27	indices	index	NOUN
abrj-545	119	28	performance	performance	NOUN
abrj-545	119	29	(	(	PUNCT
abrj-545	119	30	yu	yu	PROPN
abrj-545	119	31	et	et	PROPN
abrj-545	119	32	al	al	PROPN
abrj-545	119	33	.	.	PROPN
abrj-545	119	34	,	,	PUNCT
abrj-545	119	35	2020	2020	NUM
abrj-545	119	36	)	)	PUNCT
abrj-545	119	37	.	.	PUNCT
abrj-545	120	1	nevertheless	nevertheless	ADV
abrj-545	120	2	,	,	PUNCT
abrj-545	120	3	several	several	ADJ
abrj-545	120	4	studies	study	NOUN
abrj-545	120	5	warn	warn	VERB
abrj-545	120	6	about	about	ADP
abrj-545	120	7	selective	selective	ADJ
abrj-545	120	8	disclosure	disclosure	NOUN
abrj-545	120	9	practices	practice	NOUN
abrj-545	120	10	;	;	PUNCT
abrj-545	120	11	around	around	ADV
abrj-545	120	12	30	30	NUM
abrj-545	120	13	%	%	NOUN
abrj-545	120	14	of	of	ADP
abrj-545	120	15	analyzed	analyze	VERB
abrj-545	120	16	firms	firm	NOUN
abrj-545	120	17	omit	omit	VERB
abrj-545	120	18	negative	negative	ADJ
abrj-545	120	19	esg	esg	PROPN
abrj-545	120	20	information	information	NOUN
abrj-545	120	21	,	,	PUNCT
abrj-545	120	22	which	which	PRON
abrj-545	120	23	compromises	compromise	VERB
abrj-545	120	24	true	true	ADJ
abrj-545	120	25	transparency	transparency	NOUN
abrj-545	120	26	(	(	PUNCT
abrj-545	120	27	hu	hu	PROPN
abrj-545	120	28	et	et	PROPN
abrj-545	120	29	al	al	PROPN
abrj-545	120	30	.	.	PROPN
abrj-545	120	31	,	,	PUNCT
abrj-545	120	32	2024	2024	NUM
abrj-545	120	33	)	)	PUNCT
abrj-545	120	34	.	.	PUNCT
abrj-545	121	1	the	the	DET
abrj-545	121	2	issue	issue	NOUN
abrj-545	121	3	of	of	ADP
abrj-545	121	4	“	"	PUNCT
abrj-545	121	5	greenwashing	greenwashing	NOUN
abrj-545	121	6	”	"	PUNCT
abrj-545	121	7	is	be	AUX
abrj-545	121	8	estimated	estimate	VERB
abrj-545	121	9	to	to	PART
abrj-545	121	10	affect	affect	VERB
abrj-545	121	11	approximately	approximately	ADV
abrj-545	121	12	25	25	NUM
abrj-545	121	13	%	%	NOUN
abrj-545	121	14	of	of	ADP
abrj-545	121	15	sustainability	sustainability	NOUN
abrj-545	121	16	reports	report	NOUN
abrj-545	121	17	,	,	PUNCT
abrj-545	121	18	particularly	particularly	ADV
abrj-545	121	19	in	in	ADP
abrj-545	121	20	industries	industry	NOUN
abrj-545	121	21	with	with	ADP
abrj-545	121	22	high	high	ADJ
abrj-545	121	23	environmental	environmental	ADJ
abrj-545	121	24	risks	risk	NOUN
abrj-545	121	25	(	(	PUNCT
abrj-545	121	26	gregory	gregory	NOUN
abrj-545	121	27	,	,	PUNCT
abrj-545	121	28	2024	2024	NUM
abrj-545	121	29	)	)	PUNCT
abrj-545	121	30	.	.	PUNCT
abrj-545	122	1	4.2	4.2	NUM
abrj-545	122	2	.	.	PUNCT
abrj-545	122	3	evaluation	evaluation	NOUN
abrj-545	122	4	of	of	ADP
abrj-545	122	5	esg	esg	NOUN
abrj-545	122	6	metrics	metric	NOUN
abrj-545	122	7	standardization	standardization	NOUN
abrj-545	122	8	the	the	DET
abrj-545	122	9	analysis	analysis	NOUN
abrj-545	122	10	reveals	reveal	VERB
abrj-545	122	11	a	a	DET
abrj-545	122	12	fragmented	fragmented	ADJ
abrj-545	122	13	landscape	landscape	NOUN
abrj-545	122	14	of	of	ADP
abrj-545	122	15	esg	esg	PROPN
abrj-545	122	16	metrics	metric	NOUN
abrj-545	122	17	,	,	PUNCT
abrj-545	122	18	which	which	PRON
abrj-545	122	19	undermines	undermine	VERB
abrj-545	122	20	comparability	comparability	NOUN
abrj-545	122	21	and	and	CCONJ
abrj-545	122	22	stakeholder	stakeholder	NOUN
abrj-545	122	23	trust	trust	PROPN
abrj-545	122	24	.	.	PUNCT
abrj-545	123	1	among	among	ADP
abrj-545	123	2	the	the	DET
abrj-545	123	3	reviewed	review	VERB
abrj-545	123	4	literature	literature	NOUN
abrj-545	123	5	,	,	PUNCT
abrj-545	123	6	60	60	NUM
abrj-545	123	7	%	%	NOUN
abrj-545	123	8	report	report	NOUN
abrj-545	123	9	inconsistencies	inconsistency	NOUN
abrj-545	123	10	in	in	ADP
abrj-545	123	11	how	how	SCONJ
abrj-545	123	12	carbon	carbon	NOUN
abrj-545	123	13	emissions	emission	NOUN
abrj-545	123	14	are	be	AUX
abrj-545	123	15	calculated	calculate	VERB
abrj-545	123	16	and	and	CCONJ
abrj-545	123	17	reported	report	VERB
abrj-545	123	18	,	,	PUNCT
abrj-545	123	19	varying	vary	VERB
abrj-545	123	20	from	from	ADP
abrj-545	123	21	scope	scope	NOUN
abrj-545	123	22	definitions	definition	NOUN
abrj-545	123	23	to	to	ADP
abrj-545	123	24	boundary	boundary	ADJ
abrj-545	123	25	settings	setting	NOUN
abrj-545	123	26	(	(	PUNCT
abrj-545	123	27	schäfer	schäfer	NOUN
abrj-545	123	28	et	et	PROPN
abrj-545	123	29	al	al	PROPN
abrj-545	123	30	.	.	PROPN
abrj-545	123	31	,	,	PUNCT
abrj-545	123	32	2024	2024	NUM
abrj-545	123	33	)	)	PUNCT
abrj-545	123	34	.	.	PUNCT
abrj-545	124	1	for	for	ADP
abrj-545	124	2	example	example	NOUN
abrj-545	124	3	,	,	PUNCT
abrj-545	124	4	reported	report	VERB
abrj-545	124	5	greenhouse	greenhouse	NOUN
abrj-545	124	6	gas	gas	NOUN
abrj-545	124	7	emissions	emission	NOUN
abrj-545	124	8	for	for	ADP
abrj-545	124	9	comparable	comparable	ADJ
abrj-545	124	10	firms	firm	NOUN
abrj-545	124	11	in	in	ADP
abrj-545	124	12	the	the	DET
abrj-545	124	13	manufacturing	manufacturing	NOUN
abrj-545	124	14	sector	sector	NOUN
abrj-545	124	15	vary	vary	VERB
abrj-545	124	16	by	by	ADP
abrj-545	124	17	as	as	ADV
abrj-545	124	18	much	much	ADJ
abrj-545	124	19	as	as	ADP
abrj-545	124	20	18	18	NUM
abrj-545	124	21	%	%	NOUN
abrj-545	124	22	depending	depend	VERB
abrj-545	124	23	on	on	ADP
abrj-545	124	24	the	the	DET
abrj-545	124	25	chosen	choose	VERB
abrj-545	124	26	reporting	reporting	NOUN
abrj-545	124	27	framework	framework	NOUN
abrj-545	124	28	(	(	PUNCT
abrj-545	124	29	babikian	babikian	PROPN
abrj-545	124	30	&	&	CCONJ
abrj-545	124	31	fagrell	fagrell	PROPN
abrj-545	124	32	,	,	PUNCT
abrj-545	124	33	2021	2021	NUM
abrj-545	124	34	)	)	PUNCT
abrj-545	124	35	.	.	PUNCT
abrj-545	125	1	water	water	NOUN
abrj-545	125	2	usage	usage	NOUN
abrj-545	125	3	metrics	metric	NOUN
abrj-545	125	4	display	display	VERB
abrj-545	125	5	even	even	ADV
abrj-545	125	6	higher	high	ADJ
abrj-545	125	7	discrepancies	discrepancy	NOUN
abrj-545	125	8	,	,	PUNCT
abrj-545	125	9	with	with	ADP
abrj-545	125	10	variations	variation	NOUN
abrj-545	125	11	up	up	ADP
abrj-545	125	12	to	to	PART
abrj-545	125	13	27	27	NUM
abrj-545	125	14	%	%	NOUN
abrj-545	125	15	in	in	ADP
abrj-545	125	16	reported	report	VERB
abrj-545	125	17	water	water	NOUN
abrj-545	125	18	intensity	intensity	NOUN
abrj-545	125	19	due	due	ADJ
abrj-545	125	20	to	to	ADP
abrj-545	125	21	differing	differ	VERB
abrj-545	125	22	unit	unit	NOUN
abrj-545	125	23	measures	measure	NOUN
abrj-545	125	24	and	and	CCONJ
abrj-545	125	25	sector	sector	NOUN
abrj-545	125	26	-	-	PUNCT
abrj-545	125	27	specific	specific	ADJ
abrj-545	125	28	adaptations	adaptation	NOUN
abrj-545	125	29	(	(	PUNCT
abrj-545	125	30	spang	spang	PROPN
abrj-545	125	31	et	et	PROPN
abrj-545	125	32	al	al	PROPN
abrj-545	125	33	.	.	PROPN
abrj-545	125	34	,	,	PUNCT
abrj-545	125	35	2014	2014	NUM
abrj-545	125	36	)	)	PUNCT
abrj-545	125	37	.	.	PUNCT
abrj-545	126	1	social	social	ADJ
abrj-545	126	2	metrics	metric	NOUN
abrj-545	126	3	,	,	PUNCT
abrj-545	126	4	such	such	ADJ
abrj-545	126	5	as	as	ADP
abrj-545	126	6	employee	employee	NOUN
abrj-545	126	7	diversity	diversity	NOUN
abrj-545	126	8	rates	rate	NOUN
abrj-545	126	9	and	and	CCONJ
abrj-545	126	10	community	community	NOUN
abrj-545	126	11	investment	investment	NOUN
abrj-545	126	12	figures	figure	NOUN
abrj-545	126	13	,	,	PUNCT
abrj-545	126	14	show	show	VERB
abrj-545	126	15	a	a	DET
abrj-545	126	16	35	35	NUM
abrj-545	126	17	%	%	NOUN
abrj-545	126	18	variance	variance	NOUN
abrj-545	126	19	in	in	ADP
abrj-545	126	20	reporting	reporting	NOUN
abrj-545	126	21	approaches	approach	NOUN
abrj-545	126	22	,	,	PUNCT
abrj-545	126	23	largely	largely	ADV
abrj-545	126	24	due	due	ADJ
abrj-545	126	25	to	to	ADP
abrj-545	126	26	the	the	DET
abrj-545	126	27	qualitative	qualitative	ADJ
abrj-545	126	28	nature	nature	NOUN
abrj-545	126	29	and	and	CCONJ
abrj-545	126	30	lack	lack	NOUN
abrj-545	126	31	of	of	ADP
abrj-545	126	32	universally	universally	ADV
abrj-545	126	33	accepted	accept	VERB
abrj-545	126	34	indicators	indicator	NOUN
abrj-545	126	35	(	(	PUNCT
abrj-545	126	36	bax	bax	PROPN
abrj-545	126	37	,	,	PUNCT
abrj-545	126	38	2023	2023	NUM
abrj-545	126	39	)	)	PUNCT
abrj-545	126	40	.	.	PUNCT
abrj-545	127	1	only	only	ADV
abrj-545	127	2	44	44	NUM
abrj-545	127	3	%	%	NOUN
abrj-545	127	4	of	of	ADP
abrj-545	127	5	the	the	DET
abrj-545	127	6	sampled	sample	VERB
abrj-545	127	7	firms	firm	NOUN
abrj-545	127	8	disclose	disclose	VERB
abrj-545	127	9	their	their	PRON
abrj-545	127	10	esg	esg	NOUN
abrj-545	127	11	metrics	metric	NOUN
abrj-545	127	12	according	accord	VERB
abrj-545	127	13	to	to	ADP
abrj-545	127	14	integrated	integrate	VERB
abrj-545	127	15	reporting	reporting	NOUN
abrj-545	127	16	standards	standard	NOUN
abrj-545	127	17	or	or	CCONJ
abrj-545	127	18	emerging	emerge	VERB
abrj-545	127	19	issb	issb	NOUN
abrj-545	127	20	guidelines	guideline	NOUN
abrj-545	127	21	(	(	PUNCT
abrj-545	127	22	pigatto	pigatto	NOUN
abrj-545	127	23	et	et	PROPN
abrj-545	127	24	al	al	PROPN
abrj-545	127	25	.	.	PROPN
abrj-545	127	26	,	,	PUNCT
abrj-545	127	27	2023	2023	NUM
abrj-545	127	28	)	)	PUNCT
abrj-545	127	29	.	.	PUNCT
abrj-545	128	1	third	third	ADJ
abrj-545	128	2	-	-	PUNCT
abrj-545	128	3	party	party	NOUN
abrj-545	128	4	esg	esg	NOUN
abrj-545	128	5	ratings	rating	NOUN
abrj-545	128	6	also	also	ADV
abrj-545	128	7	exhibit	exhibit	VERB
abrj-545	128	8	notable	notable	ADJ
abrj-545	128	9	divergence	divergence	NOUN
abrj-545	128	10	:	:	PUNCT
abrj-545	128	11	firms	firm	NOUN
abrj-545	128	12	receiving	receive	VERB
abrj-545	128	13	“	"	PUNCT
abrj-545	128	14	aaa	aaa	NOUN
abrj-545	128	15	”	"	PUNCT
abrj-545	128	16	ratings	rating	NOUN
abrj-545	128	17	from	from	ADP
abrj-545	128	18	one	one	NUM
abrj-545	128	19	agency	agency	NOUN
abrj-545	128	20	can	can	AUX
abrj-545	128	21	simultaneously	simultaneously	ADV
abrj-545	128	22	be	be	AUX
abrj-545	128	23	classified	classify	VERB
abrj-545	128	24	as	as	ADP
abrj-545	128	25	“	"	PUNCT
abrj-545	128	26	b	b	NOUN
abrj-545	128	27	”	"	PUNCT
abrj-545	128	28	or	or	CCONJ
abrj-545	128	29	below	below	ADP
abrj-545	128	30	by	by	ADP
abrj-545	128	31	another	another	PRON
abrj-545	128	32	,	,	PUNCT
abrj-545	128	33	with	with	ADP
abrj-545	128	34	up	up	ADP
abrj-545	128	35	to	to	PART
abrj-545	128	36	40	40	NUM
abrj-545	128	37	%	%	NOUN
abrj-545	128	38	scoring	scoring	NOUN
abrj-545	128	39	disagreement	disagreement	NOUN
abrj-545	128	40	noted	note	VERB
abrj-545	128	41	in	in	ADP
abrj-545	128	42	crossagency	crossagency	NOUN
abrj-545	128	43	comparisons	comparison	NOUN
abrj-545	128	44	(	(	PUNCT
abrj-545	128	45	geng	geng	PROPN
abrj-545	128	46	et	et	PROPN
abrj-545	128	47	al	al	PROPN
abrj-545	128	48	.	.	PROPN
abrj-545	128	49	,	,	PUNCT
abrj-545	128	50	2024	2024	NUM
abrj-545	128	51	)	)	PUNCT
abrj-545	128	52	.	.	PUNCT
abrj-545	129	1	this	this	DET
abrj-545	129	2	metric	metric	ADJ
abrj-545	129	3	inconsistency	inconsistency	NOUN
abrj-545	129	4	diminishes	diminish	VERB
abrj-545	129	5	the	the	DET
abrj-545	129	6	perceived	perceive	VERB
abrj-545	129	7	reliability	reliability	NOUN
abrj-545	129	8	of	of	ADP
abrj-545	129	9	sustainability	sustainability	NOUN
abrj-545	129	10	disclosures	disclosure	NOUN
abrj-545	129	11	and	and	CCONJ
abrj-545	129	12	complicates	complicate	VERB
abrj-545	129	13	investment	investment	NOUN
abrj-545	129	14	and	and	CCONJ
abrj-545	129	15	regulatory	regulatory	ADJ
abrj-545	129	16	decisions	decision	NOUN
abrj-545	129	17	(	(	PUNCT
abrj-545	129	18	cesarone	cesarone	NOUN
abrj-545	129	19	et	et	PROPN
abrj-545	129	20	al	al	PROPN
abrj-545	129	21	.	.	PROPN
abrj-545	129	22	,	,	PUNCT
abrj-545	129	23	2024	2024	NUM
abrj-545	129	24	)	)	PUNCT
abrj-545	129	25	.	.	PUNCT
abrj-545	130	1	4.3	4.3	NUM
abrj-545	130	2	.	.	PUNCT
abrj-545	130	3	corporate	corporate	ADJ
abrj-545	130	4	accountability	accountability	NOUN
abrj-545	130	5	mechanisms	mechanism	NOUN
abrj-545	130	6	accountability	accountability	NOUN
abrj-545	130	7	mechanisms	mechanism	NOUN
abrj-545	130	8	underpin	underpin	VERB
abrj-545	130	9	the	the	DET
abrj-545	130	10	link	link	NOUN
abrj-545	130	11	between	between	ADP
abrj-545	130	12	disclosure	disclosure	NOUN
abrj-545	130	13	and	and	CCONJ
abrj-545	130	14	corporate	corporate	ADJ
abrj-545	130	15	responsibility	responsibility	NOUN
abrj-545	130	16	.	.	PUNCT
abrj-545	131	1	the	the	DET
abrj-545	131	2	literature	literature	NOUN
abrj-545	131	3	shows	show	VERB
abrj-545	131	4	that	that	SCONJ
abrj-545	131	5	companies	company	NOUN
abrj-545	131	6	with	with	ADP
abrj-545	131	7	established	establish	VERB
abrj-545	131	8	esg	esg	NOUN
abrj-545	131	9	governance	governance	NOUN
abrj-545	131	10	bodies	body	NOUN
abrj-545	131	11	or	or	CCONJ
abrj-545	131	12	board	board	NOUN
abrj-545	131	13	committees	committee	NOUN
abrj-545	131	14	report	report	VERB
abrj-545	131	15	a	a	DET
abrj-545	131	16	30	30	NUM
abrj-545	131	17	%	%	NOUN
abrj-545	131	18	higher	high	ADJ
abrj-545	131	19	rate	rate	NOUN
abrj-545	131	20	of	of	ADP
abrj-545	131	21	sustainability	sustainability	NOUN
abrj-545	131	22	goal	goal	NOUN
abrj-545	131	23	achievement	achievement	NOUN
abrj-545	131	24	(	(	PUNCT
abrj-545	131	25	frias‐aceituno	frias‐aceituno	NOUN
abrj-545	131	26	et	et	PROPN
abrj-545	131	27	al	al	PROPN
abrj-545	131	28	.	.	PROPN
abrj-545	131	29	,	,	PUNCT
abrj-545	131	30	2013	2013	NUM
abrj-545	131	31	)	)	PUNCT
abrj-545	131	32	.	.	PUNCT
abrj-545	132	1	furthermore	furthermore	ADV
abrj-545	132	2	,	,	PUNCT
abrj-545	132	3	55	55	NUM
abrj-545	132	4	%	%	NOUN
abrj-545	132	5	of	of	ADP
abrj-545	132	6	the	the	DET
abrj-545	132	7	studied	study	VERB
abrj-545	132	8	reports	report	NOUN
abrj-545	132	9	include	include	VERB
abrj-545	132	10	evidence	evidence	NOUN
abrj-545	132	11	of	of	ADP
abrj-545	132	12	stakeholder	stakeholder	NOUN
abrj-545	132	13	engagement	engagement	NOUN
abrj-545	132	14	processes	process	NOUN
abrj-545	132	15	,	,	PUNCT
abrj-545	132	16	yet	yet	CCONJ
abrj-545	132	17	only	only	ADV
abrj-545	132	18	22	22	NUM
abrj-545	132	19	%	%	NOUN
abrj-545	132	20	demonstrate	demonstrate	VERB
abrj-545	132	21	ongoing	ongoing	ADJ
abrj-545	132	22	feedback	feedback	NOUN
abrj-545	132	23	loops	loop	NOUN
abrj-545	132	24	influencing	influence	VERB
abrj-545	132	25	corporate	corporate	ADJ
abrj-545	132	26	policies	policy	NOUN
abrj-545	132	27	(	(	PUNCT
abrj-545	132	28	fobbe	fobbe	NOUN
abrj-545	132	29	et	et	PROPN
abrj-545	132	30	al	al	PROPN
abrj-545	132	31	.	.	PROPN
abrj-545	132	32	,	,	PUNCT
abrj-545	132	33	2024	2024	NUM
abrj-545	132	34	)	)	PUNCT
abrj-545	132	35	.	.	PUNCT
abrj-545	133	1	third	third	ADJ
abrj-545	133	2	-	-	PUNCT
abrj-545	133	3	party	party	NOUN
abrj-545	133	4	assurance	assurance	NOUN
abrj-545	133	5	coverage	coverage	NOUN
abrj-545	133	6	remains	remain	VERB
abrj-545	133	7	limited	limited	ADJ
abrj-545	133	8	:	:	PUNCT
abrj-545	133	9	despite	despite	SCONJ
abrj-545	133	10	growing	grow	VERB
abrj-545	133	11	advocacy	advocacy	NOUN
abrj-545	133	12	,	,	PUNCT
abrj-545	133	13	only	only	ADV
abrj-545	133	14	38	38	NUM
abrj-545	133	15	%	%	NOUN
abrj-545	133	16	of	of	ADP
abrj-545	133	17	sustainability	sustainability	NOUN
abrj-545	133	18	reports	report	NOUN
abrj-545	133	19	undergo	undergo	VERB
abrj-545	133	20	external	external	ADJ
abrj-545	133	21	verification	verification	NOUN
abrj-545	133	22	,	,	PUNCT
abrj-545	133	23	and	and	CCONJ
abrj-545	133	24	among	among	ADP
abrj-545	133	25	these	these	PRON
abrj-545	133	26	,	,	PUNCT
abrj-545	133	27	assurance	assurance	NOUN
abrj-545	133	28	standards	standard	NOUN
abrj-545	133	29	and	and	CCONJ
abrj-545	133	30	rigor	rigor	NOUN
abrj-545	133	31	vary	vary	VERB
abrj-545	133	32	considerably	considerably	ADV
abrj-545	133	33	(	(	PUNCT
abrj-545	133	34	hazaea	hazaea	PROPN
abrj-545	133	35	et	et	PROPN
abrj-545	133	36	al	al	PROPN
abrj-545	133	37	.	.	PROPN
abrj-545	133	38	,	,	PUNCT
abrj-545	133	39	2022	2022	NUM
abrj-545	133	40	)	)	PUNCT
abrj-545	133	41	.	.	PUNCT
abrj-545	134	1	assurance	assurance	NOUN
abrj-545	134	2	tends	tend	VERB
abrj-545	134	3	to	to	PART
abrj-545	134	4	focus	focus	VERB
abrj-545	134	5	primarily	primarily	ADV
abrj-545	134	6	on	on	ADP
abrj-545	134	7	environmental	environmental	ADJ
abrj-545	134	8	data	datum	NOUN
abrj-545	134	9	,	,	PUNCT
abrj-545	134	10	with	with	SCONJ
abrj-545	134	11	social	social	ADJ
abrj-545	134	12	and	and	CCONJ
abrj-545	134	13	governance	governance	NOUN
abrj-545	134	14	aspects	aspect	NOUN
abrj-545	134	15	less	less	ADV
abrj-545	134	16	frequently	frequently	ADV
abrj-545	134	17	verified	verify	VERB
abrj-545	134	18	.	.	PUNCT
abrj-545	135	1	studies	study	NOUN
abrj-545	135	2	suggest	suggest	VERB
abrj-545	135	3	that	that	SCONJ
abrj-545	135	4	assurance	assurance	NOUN
abrj-545	135	5	can	can	AUX
abrj-545	135	6	enhance	enhance	VERB
abrj-545	135	7	report	report	VERB
abrj-545	135	8	credibility	credibility	NOUN
abrj-545	135	9	by	by	ADP
abrj-545	135	10	up	up	ADP
abrj-545	135	11	to	to	PART
abrj-545	135	12	18	18	NUM
abrj-545	135	13	%	%	NOUN
abrj-545	135	14	in	in	ADP
abrj-545	135	15	stakeholder	stakeholder	NOUN
abrj-545	135	16	perception	perception	NOUN
abrj-545	135	17	surveys	survey	NOUN
abrj-545	135	18	,	,	PUNCT
abrj-545	135	19	but	but	CCONJ
abrj-545	135	20	the	the	DET
abrj-545	135	21	lack	lack	NOUN
abrj-545	135	22	of	of	ADP
abrj-545	135	23	uniform	uniform	ADJ
abrj-545	135	24	assurance	assurance	NOUN
abrj-545	135	25	protocols	protocol	NOUN
abrj-545	135	26	remains	remain	VERB
abrj-545	135	27	a	a	DET
abrj-545	135	28	barrier	barrier	NOUN
abrj-545	135	29	to	to	ADP
abrj-545	135	30	widespread	widespread	ADJ
abrj-545	135	31	adoption	adoption	NOUN
abrj-545	135	32	(	(	PUNCT
abrj-545	135	33	zampone	zampone	NOUN
abrj-545	135	34	&	&	CCONJ
abrj-545	135	35	guidi	guidi	PROPN
abrj-545	135	36	,	,	PUNCT
abrj-545	135	37	2024	2024	NUM
abrj-545	135	38	)	)	PUNCT
abrj-545	135	39	.	.	PUNCT
abrj-545	136	1	4.4	4.4	NUM
abrj-545	136	2	.	.	PUNCT
abrj-545	136	3	measuring	measure	VERB
abrj-545	136	4	social	social	ADJ
abrj-545	136	5	impact	impact	NOUN
abrj-545	136	6	in	in	ADP
abrj-545	136	7	sustainability	sustainability	NOUN
abrj-545	136	8	reporting	report	VERB
abrj-545	136	9	the	the	DET
abrj-545	136	10	literature	literature	NOUN
abrj-545	136	11	points	point	NOUN
abrj-545	136	12	to	to	ADP
abrj-545	136	13	significant	significant	ADJ
abrj-545	136	14	challenges	challenge	NOUN
abrj-545	136	15	in	in	ADP
abrj-545	136	16	capturing	capture	VERB
abrj-545	136	17	and	and	CCONJ
abrj-545	136	18	communicating	communicate	VERB
abrj-545	136	19	social	social	ADJ
abrj-545	136	20	impact	impact	NOUN
abrj-545	136	21	outcomes	outcome	NOUN
abrj-545	136	22	.	.	PUNCT
abrj-545	137	1	among	among	ADP
abrj-545	137	2	the	the	DET
abrj-545	137	3	analyzed	analyze	VERB
abrj-545	137	4	documents	document	NOUN
abrj-545	137	5	,	,	PUNCT
abrj-545	137	6	only	only	ADV
abrj-545	137	7	40	40	NUM
abrj-545	137	8	%	%	NOUN
abrj-545	137	9	provide	provide	VERB
abrj-545	137	10	quantitative	quantitative	ADJ
abrj-545	137	11	indicators	indicator	NOUN
abrj-545	137	12	related	relate	VERB
abrj-545	137	13	to	to	ADP
abrj-545	137	14	social	social	ADJ
abrj-545	137	15	performance	performance	NOUN
abrj-545	137	16	,	,	PUNCT
abrj-545	137	17	such	such	ADJ
abrj-545	137	18	as	as	ADP
abrj-545	137	19	employee	employee	NOUN
abrj-545	137	20	turnover	turnover	NOUN
abrj-545	137	21	rates	rate	NOUN
abrj-545	137	22	,	,	PUNCT
abrj-545	137	23	community	community	NOUN
abrj-545	137	24	investment	investment	NOUN
abrj-545	137	25	amounts	amount	NOUN
abrj-545	137	26	,	,	PUNCT
abrj-545	137	27	or	or	CCONJ
abrj-545	137	28	health	health	NOUN
abrj-545	137	29	and	and	CCONJ
abrj-545	137	30	safety	safety	NOUN
abrj-545	137	31	incidents	incident	NOUN
abrj-545	137	32	(	(	PUNCT
abrj-545	137	33	okay	okay	INTJ
abrj-545	137	34	et	et	PROPN
abrj-545	137	35	al	al	PROPN
abrj-545	137	36	.	.	PROPN
abrj-545	137	37	,	,	PUNCT
abrj-545	137	38	2024	2024	NUM
abrj-545	137	39	)	)	PUNCT
abrj-545	137	40	.	.	PUNCT
abrj-545	138	1	the	the	DET
abrj-545	138	2	remaining	remain	VERB
abrj-545	138	3	reports	report	NOUN
abrj-545	138	4	predominantly	predominantly	ADV
abrj-545	138	5	rely	rely	VERB
abrj-545	138	6	on	on	ADP
abrj-545	138	7	qualitative	qualitative	ADJ
abrj-545	138	8	narratives	narrative	NOUN
abrj-545	138	9	or	or	CCONJ
abrj-545	138	10	output	output	NOUN
abrj-545	138	11	-	-	PUNCT
abrj-545	138	12	focused	focus	VERB
abrj-545	138	13	metrics	metric	NOUN
abrj-545	138	14	,	,	PUNCT
abrj-545	138	15	limiting	limit	VERB
abrj-545	138	16	stakeholders	stakeholder	NOUN
abrj-545	138	17	ability	ability	NOUN
abrj-545	138	18	to	to	PART
abrj-545	138	19	assess	assess	VERB
abrj-545	138	20	true	true	ADJ
abrj-545	138	21	social	social	ADJ
abrj-545	138	22	change	change	NOUN
abrj-545	138	23	.	.	PUNCT
abrj-545	139	1	studies	study	NOUN
abrj-545	139	2	reveal	reveal	VERB
abrj-545	139	3	that	that	SCONJ
abrj-545	139	4	community	community	NOUN
abrj-545	139	5	investment	investment	NOUN
abrj-545	139	6	figures	figure	NOUN
abrj-545	139	7	range	range	VERB
abrj-545	139	8	broadly	broadly	ADV
abrj-545	139	9	,	,	PUNCT
abrj-545	139	10	with	with	ADP
abrj-545	139	11	top	top	ADV
abrj-545	139	12	-	-	PUNCT
abrj-545	139	13	performing	perform	VERB
abrj-545	139	14	firms	firm	NOUN
abrj-545	139	15	allocating	allocate	VERB
abrj-545	139	16	between	between	ADP
abrj-545	139	17	1.2	1.2	NUM
abrj-545	139	18	%	%	NOUN
abrj-545	139	19	and	and	CCONJ
abrj-545	139	20	3.8	3.8	NUM
abrj-545	139	21	%	%	NOUN
abrj-545	139	22	of	of	ADP
abrj-545	139	23	net	net	ADJ
abrj-545	139	24	profits	profit	NOUN
abrj-545	139	25	to	to	ADP
abrj-545	139	26	social	social	ADJ
abrj-545	139	27	initiatives	initiative	NOUN
abrj-545	139	28	annually	annually	ADV
abrj-545	139	29	(	(	PUNCT
abrj-545	139	30	scelles	scelle	NOUN
abrj-545	139	31	et	et	PROPN
abrj-545	139	32	al	al	PROPN
abrj-545	139	33	.	.	PROPN
abrj-545	139	34	,	,	PUNCT
abrj-545	139	35	2024	2024	NUM
abrj-545	139	36	)	)	PUNCT
abrj-545	139	37	.	.	PUNCT
abrj-545	140	1	however	however	ADV
abrj-545	140	2	,	,	PUNCT
abrj-545	140	3	the	the	DET
abrj-545	140	4	translation	translation	NOUN
abrj-545	140	5	of	of	ADP
abrj-545	140	6	such	such	ADJ
abrj-545	140	7	investments	investment	NOUN
abrj-545	140	8	into	into	ADP
abrj-545	140	9	measurable	measurable	ADJ
abrj-545	140	10	social	social	ADJ
abrj-545	140	11	benefits	benefit	NOUN
abrj-545	140	12	remains	remain	VERB
abrj-545	140	13	underreported	underreported	ADJ
abrj-545	140	14	.	.	PUNCT
abrj-545	141	1	for	for	ADP
abrj-545	141	2	example	example	NOUN
abrj-545	141	3	,	,	PUNCT
abrj-545	141	4	only	only	ADV
abrj-545	141	5	28	28	NUM
abrj-545	141	6	%	%	NOUN
abrj-545	141	7	of	of	ADP
abrj-545	141	8	companies	company	NOUN
abrj-545	141	9	link	link	VERB
abrj-545	141	10	social	social	ADJ
abrj-545	141	11	spending	spending	NOUN
abrj-545	141	12	to	to	ADP
abrj-545	141	13	specific	specific	ADJ
abrj-545	141	14	outcome	outcome	NOUN
abrj-545	141	15	indicators	indicator	NOUN
abrj-545	141	16	like	like	ADP
abrj-545	141	17	improvements	improvement	NOUN
abrj-545	141	18	in	in	ADP
abrj-545	141	19	local	local	ADJ
abrj-545	141	20	education	education	NOUN
abrj-545	141	21	or	or	CCONJ
abrj-545	141	22	health	health	NOUN
abrj-545	141	23	metrics	metric	NOUN
abrj-545	141	24	(	(	PUNCT
abrj-545	141	25	cunha	cunha	NOUN
abrj-545	141	26	et	et	PROPN
abrj-545	141	27	al	al	PROPN
abrj-545	141	28	.	.	PROPN
abrj-545	141	29	,	,	PUNCT
abrj-545	141	30	2024	2024	NUM
abrj-545	141	31	)	)	PUNCT
abrj-545	141	32	.	.	PUNCT
abrj-545	142	1	asian	asian	ADJ
abrj-545	142	2	business	business	PROPN
abrj-545	142	3	research	research	NOUN
abrj-545	142	4	journal	journal	NOUN
abrj-545	142	5	,	,	PUNCT
abrj-545	142	6	2025	2025	NUM
abrj-545	142	7	,	,	PUNCT
abrj-545	142	8	10(8	10(8	NUM
abrj-545	142	9	):	):	PUNCT
abrj-545	142	10	95	95	NUM
abrj-545	142	11	-	-	SYM
abrj-545	142	12	102	102	NUM
abrj-545	142	13	99	99	NUM
abrj-545	142	14	©	©	ADP
abrj-545	142	15	2025	2025	NUM
abrj-545	142	16	by	by	ADP
abrj-545	142	17	the	the	DET
abrj-545	142	18	author	author	NOUN
abrj-545	142	19	;	;	PUNCT
abrj-545	142	20	licensee	licensee	NOUN
abrj-545	142	21	eastern	eastern	ADJ
abrj-545	142	22	centre	centre	NOUN
abrj-545	142	23	of	of	ADP
abrj-545	142	24	science	science	NOUN
abrj-545	142	25	and	and	CCONJ
abrj-545	142	26	education	education	NOUN
abrj-545	142	27	,	,	PUNCT
abrj-545	142	28	usa	usa	PROPN
abrj-545	142	29	diversity	diversity	NOUN
abrj-545	142	30	and	and	CCONJ
abrj-545	142	31	inclusion	inclusion	NOUN
abrj-545	142	32	reporting	reporting	NOUN
abrj-545	142	33	has	have	AUX
abrj-545	142	34	gained	gain	VERB
abrj-545	142	35	prominence	prominence	NOUN
abrj-545	142	36	,	,	PUNCT
abrj-545	142	37	with	with	ADP
abrj-545	142	38	70	70	NUM
abrj-545	142	39	%	%	NOUN
abrj-545	142	40	of	of	ADP
abrj-545	142	41	firms	firm	NOUN
abrj-545	142	42	disclosing	disclose	VERB
abrj-545	142	43	gender	gender	NOUN
abrj-545	142	44	diversity	diversity	NOUN
abrj-545	142	45	ratios	ratio	NOUN
abrj-545	142	46	in	in	ADP
abrj-545	142	47	leadership	leadership	NOUN
abrj-545	142	48	,	,	PUNCT
abrj-545	142	49	yet	yet	CCONJ
abrj-545	142	50	only	only	ADV
abrj-545	142	51	34	34	NUM
abrj-545	142	52	%	%	NOUN
abrj-545	142	53	address	address	NOUN
abrj-545	142	54	intersectional	intersectional	ADJ
abrj-545	142	55	diversity	diversity	NOUN
abrj-545	142	56	or	or	CCONJ
abrj-545	142	57	inclusion	inclusion	NOUN
abrj-545	142	58	outcomes	outcome	NOUN
abrj-545	142	59	(	(	PUNCT
abrj-545	142	60	aljanadi	aljanadi	NOUN
abrj-545	142	61	,	,	PUNCT
abrj-545	142	62	2025	2025	NUM
abrj-545	142	63	)	)	PUNCT
abrj-545	142	64	.	.	PUNCT
abrj-545	143	1	employee	employee	NOUN
abrj-545	143	2	wellbeing	wellbee	VERB
abrj-545	143	3	indicators	indicator	NOUN
abrj-545	143	4	,	,	PUNCT
abrj-545	143	5	such	such	ADJ
abrj-545	143	6	as	as	ADP
abrj-545	143	7	absenteeism	absenteeism	NOUN
abrj-545	143	8	and	and	CCONJ
abrj-545	143	9	satisfaction	satisfaction	NOUN
abrj-545	143	10	scores	score	NOUN
abrj-545	143	11	,	,	PUNCT
abrj-545	143	12	are	be	AUX
abrj-545	143	13	disclosed	disclose	VERB
abrj-545	143	14	by	by	ADP
abrj-545	143	15	48	48	NUM
abrj-545	143	16	%	%	NOUN
abrj-545	143	17	of	of	ADP
abrj-545	143	18	companies	company	NOUN
abrj-545	143	19	,	,	PUNCT
abrj-545	143	20	but	but	CCONJ
abrj-545	143	21	the	the	DET
abrj-545	143	22	impact	impact	NOUN
abrj-545	143	23	of	of	ADP
abrj-545	143	24	well	well	ADV
abrj-545	143	25	-	-	PUNCT
abrj-545	143	26	being	be	AUX
abrj-545	143	27	programs	program	NOUN
abrj-545	143	28	on	on	ADP
abrj-545	143	29	productivity	productivity	NOUN
abrj-545	143	30	or	or	CCONJ
abrj-545	143	31	retention	retention	NOUN
abrj-545	143	32	is	be	AUX
abrj-545	143	33	rarely	rarely	ADV
abrj-545	143	34	evaluated	evaluate	VERB
abrj-545	143	35	quantitatively	quantitatively	ADV
abrj-545	143	36	(	(	PUNCT
abrj-545	143	37	medina	medina	PROPN
abrj-545	143	38	-	-	PROPN
abrj-545	143	39	garrido	garrido	PROPN
abrj-545	143	40	et	et	PROPN
abrj-545	143	41	al	al	PROPN
abrj-545	143	42	.	.	PROPN
abrj-545	143	43	,	,	PUNCT
abrj-545	143	44	2020	2020	NUM
abrj-545	143	45	)	)	PUNCT
abrj-545	143	46	.	.	PUNCT
abrj-545	144	1	4.5	4.5	NUM
abrj-545	144	2	.	.	PUNCT
abrj-545	144	3	integrated	integrated	ADJ
abrj-545	144	4	and	and	CCONJ
abrj-545	144	5	impact	impact	NOUN
abrj-545	144	6	-	-	PUNCT
abrj-545	144	7	oriented	orient	VERB
abrj-545	144	8	reporting	reporting	NOUN
abrj-545	144	9	trends	trend	NOUN
abrj-545	144	10	recent	recent	ADJ
abrj-545	144	11	literature	literature	NOUN
abrj-545	144	12	underscores	underscore	VERB
abrj-545	144	13	a	a	DET
abrj-545	144	14	gradual	gradual	ADJ
abrj-545	144	15	shift	shift	NOUN
abrj-545	144	16	towards	towards	ADP
abrj-545	144	17	integrated	integrate	VERB
abrj-545	144	18	reporting	reporting	NOUN
abrj-545	144	19	frameworks	framework	NOUN
abrj-545	144	20	that	that	PRON
abrj-545	144	21	combine	combine	VERB
abrj-545	144	22	financial	financial	ADJ
abrj-545	144	23	and	and	CCONJ
abrj-545	144	24	esg	esg	PROPN
abrj-545	144	25	data	data	PROPN
abrj-545	144	26	,	,	PUNCT
abrj-545	144	27	aiming	aim	VERB
abrj-545	144	28	to	to	PART
abrj-545	144	29	provide	provide	VERB
abrj-545	144	30	a	a	DET
abrj-545	144	31	holistic	holistic	ADJ
abrj-545	144	32	view	view	NOUN
abrj-545	144	33	of	of	ADP
abrj-545	144	34	corporate	corporate	ADJ
abrj-545	144	35	value	value	NOUN
abrj-545	144	36	creation	creation	NOUN
abrj-545	144	37	.	.	PUNCT
abrj-545	145	1	approximately	approximately	ADV
abrj-545	145	2	50	50	NUM
abrj-545	145	3	%	%	NOUN
abrj-545	145	4	of	of	ADP
abrj-545	145	5	analyzed	analyze	VERB
abrj-545	145	6	firms	firm	NOUN
abrj-545	145	7	report	report	VERB
abrj-545	145	8	adherence	adherence	NOUN
abrj-545	145	9	to	to	ADP
abrj-545	145	10	integrated	integrate	VERB
abrj-545	145	11	reporting	reporting	NOUN
abrj-545	145	12	guidelines	guideline	NOUN
abrj-545	145	13	,	,	PUNCT
abrj-545	145	14	with	with	ADP
abrj-545	145	15	a	a	DET
abrj-545	145	16	noted	note	VERB
abrj-545	145	17	20	20	NUM
abrj-545	145	18	%	%	NOUN
abrj-545	145	19	increase	increase	NOUN
abrj-545	145	20	in	in	ADP
abrj-545	145	21	adoption	adoption	NOUN
abrj-545	145	22	since	since	SCONJ
abrj-545	145	23	2018	2018	NUM
abrj-545	145	24	(	(	PUNCT
abrj-545	145	25	wachira	wachira	NOUN
abrj-545	145	26	et	et	PROPN
abrj-545	145	27	al	al	PROPN
abrj-545	145	28	.	.	PROPN
abrj-545	145	29	,	,	PUNCT
abrj-545	145	30	2020	2020	NUM
abrj-545	145	31	)	)	PUNCT
abrj-545	145	32	.	.	PUNCT
abrj-545	146	1	impact	impact	NOUN
abrj-545	146	2	-	-	PUNCT
abrj-545	146	3	oriented	orient	VERB
abrj-545	146	4	reporting	reporting	NOUN
abrj-545	146	5	,	,	PUNCT
abrj-545	146	6	focusing	focus	VERB
abrj-545	146	7	on	on	ADP
abrj-545	146	8	the	the	DET
abrj-545	146	9	actual	actual	ADJ
abrj-545	146	10	results	result	NOUN
abrj-545	146	11	of	of	ADP
abrj-545	146	12	sustainability	sustainability	NOUN
abrj-545	146	13	efforts	effort	NOUN
abrj-545	146	14	rather	rather	ADV
abrj-545	146	15	than	than	ADP
abrj-545	146	16	inputs	input	NOUN
abrj-545	146	17	or	or	CCONJ
abrj-545	146	18	outputs	output	NOUN
abrj-545	146	19	,	,	PUNCT
abrj-545	146	20	is	be	AUX
abrj-545	146	21	gaining	gain	VERB
abrj-545	146	22	traction	traction	NOUN
abrj-545	146	23	but	but	CCONJ
abrj-545	146	24	remains	remain	VERB
abrj-545	146	25	nascent	nascent	ADJ
abrj-545	146	26	.	.	PUNCT
abrj-545	147	1	only	only	ADV
abrj-545	147	2	15	15	NUM
abrj-545	147	3	%	%	NOUN
abrj-545	147	4	of	of	ADP
abrj-545	147	5	reviewed	review	VERB
abrj-545	147	6	studies	study	NOUN
abrj-545	147	7	report	report	VERB
abrj-545	147	8	cases	case	NOUN
abrj-545	147	9	where	where	SCONJ
abrj-545	147	10	companies	company	NOUN
abrj-545	147	11	disclose	disclose	VERB
abrj-545	147	12	longterm	longterm	ADJ
abrj-545	147	13	social	social	ADJ
abrj-545	147	14	or	or	CCONJ
abrj-545	147	15	environmental	environmental	ADJ
abrj-545	147	16	impacts	impact	NOUN
abrj-545	147	17	with	with	ADP
abrj-545	147	18	robust	robust	ADJ
abrj-545	147	19	evidence	evidence	NOUN
abrj-545	147	20	(	(	PUNCT
abrj-545	147	21	nipper	nipper	NOUN
abrj-545	147	22	et	et	NOUN
abrj-545	147	23	al	al	PROPN
abrj-545	147	24	.	.	PROPN
abrj-545	147	25	,	,	PUNCT
abrj-545	147	26	2025	2025	NUM
abrj-545	147	27	)	)	PUNCT
abrj-545	147	28	.	.	PUNCT
abrj-545	148	1	the	the	DET
abrj-545	148	2	development	development	NOUN
abrj-545	148	3	of	of	ADP
abrj-545	148	4	standardized	standardized	ADJ
abrj-545	148	5	impact	impact	NOUN
abrj-545	148	6	metrics	metric	NOUN
abrj-545	148	7	and	and	CCONJ
abrj-545	148	8	methodologies	methodology	NOUN
abrj-545	148	9	is	be	AUX
abrj-545	148	10	identified	identify	VERB
abrj-545	148	11	as	as	ADP
abrj-545	148	12	a	a	DET
abrj-545	148	13	critical	critical	ADJ
abrj-545	148	14	need	need	NOUN
abrj-545	148	15	to	to	PART
abrj-545	148	16	move	move	VERB
abrj-545	148	17	the	the	DET
abrj-545	148	18	field	field	NOUN
abrj-545	148	19	forward	forward	ADV
abrj-545	148	20	(	(	PUNCT
abrj-545	148	21	annarelli	annarelli	PROPN
abrj-545	148	22	et	et	PROPN
abrj-545	148	23	al	al	PROPN
abrj-545	148	24	.	.	PROPN
abrj-545	148	25	,	,	PUNCT
abrj-545	148	26	2024	2024	NUM
abrj-545	148	27	)	)	PUNCT
abrj-545	148	28	.	.	PUNCT
abrj-545	149	1	in	in	ADP
abrj-545	149	2	summary	summary	NOUN
abrj-545	149	3	,	,	PUNCT
abrj-545	149	4	this	this	DET
abrj-545	149	5	qualitative	qualitative	ADJ
abrj-545	149	6	literature	literature	NOUN
abrj-545	149	7	review	review	NOUN
abrj-545	149	8	reveals	reveal	VERB
abrj-545	149	9	that	that	SCONJ
abrj-545	149	10	while	while	SCONJ
abrj-545	149	11	transparency	transparency	NOUN
abrj-545	149	12	in	in	ADP
abrj-545	149	13	corporate	corporate	ADJ
abrj-545	149	14	sustainability	sustainability	NOUN
abrj-545	149	15	reporting	reporting	NOUN
abrj-545	149	16	has	have	AUX
abrj-545	149	17	improved	improve	VERB
abrj-545	149	18	over	over	ADP
abrj-545	149	19	the	the	DET
abrj-545	149	20	past	past	ADJ
abrj-545	149	21	decade	decade	NOUN
abrj-545	149	22	,	,	PUNCT
abrj-545	149	23	significant	significant	ADJ
abrj-545	149	24	gaps	gap	NOUN
abrj-545	149	25	remain	remain	VERB
abrj-545	149	26	in	in	ADP
abrj-545	149	27	metric	metric	ADJ
abrj-545	149	28	standardization	standardization	NOUN
abrj-545	149	29	,	,	PUNCT
abrj-545	149	30	accountability	accountability	NOUN
abrj-545	149	31	mechanisms	mechanism	NOUN
abrj-545	149	32	,	,	PUNCT
abrj-545	149	33	and	and	CCONJ
abrj-545	149	34	the	the	DET
abrj-545	149	35	measurement	measurement	NOUN
abrj-545	149	36	of	of	ADP
abrj-545	149	37	social	social	ADJ
abrj-545	149	38	impact	impact	NOUN
abrj-545	149	39	.	.	PUNCT
abrj-545	150	1	quantitative	quantitative	ADJ
abrj-545	150	2	data	datum	NOUN
abrj-545	150	3	from	from	ADP
abrj-545	150	4	multiple	multiple	ADJ
abrj-545	150	5	sources	source	NOUN
abrj-545	150	6	indicate	indicate	VERB
abrj-545	150	7	that	that	SCONJ
abrj-545	150	8	selective	selective	ADJ
abrj-545	150	9	disclosure	disclosure	NOUN
abrj-545	150	10	,	,	PUNCT
abrj-545	150	11	metric	metric	ADJ
abrj-545	150	12	fragmentation	fragmentation	NOUN
abrj-545	150	13	,	,	PUNCT
abrj-545	150	14	limited	limited	ADJ
abrj-545	150	15	assurance	assurance	NOUN
abrj-545	150	16	,	,	PUNCT
abrj-545	150	17	and	and	CCONJ
abrj-545	150	18	underdeveloped	underdeveloped	ADJ
abrj-545	150	19	social	social	ADJ
abrj-545	150	20	impact	impact	NOUN
abrj-545	150	21	reporting	reporting	NOUN
abrj-545	150	22	continue	continue	VERB
abrj-545	150	23	to	to	PART
abrj-545	150	24	hinder	hinder	VERB
abrj-545	150	25	the	the	DET
abrj-545	150	26	effectiveness	effectiveness	NOUN
abrj-545	150	27	and	and	CCONJ
abrj-545	150	28	credibility	credibility	NOUN
abrj-545	150	29	of	of	ADP
abrj-545	150	30	sustainability	sustainability	NOUN
abrj-545	150	31	disclosures	disclosure	NOUN
abrj-545	150	32	.	.	PUNCT
abrj-545	151	1	these	these	DET
abrj-545	151	2	findings	finding	NOUN
abrj-545	151	3	highlight	highlight	VERB
abrj-545	151	4	the	the	DET
abrj-545	151	5	urgent	urgent	ADJ
abrj-545	151	6	need	need	NOUN
abrj-545	151	7	for	for	ADP
abrj-545	151	8	harmonized	harmonized	ADJ
abrj-545	151	9	reporting	reporting	NOUN
abrj-545	151	10	standards	standard	NOUN
abrj-545	151	11	,	,	PUNCT
abrj-545	151	12	enhanced	enhance	VERB
abrj-545	151	13	governance	governance	NOUN
abrj-545	151	14	structures	structure	NOUN
abrj-545	151	15	,	,	PUNCT
abrj-545	151	16	and	and	CCONJ
abrj-545	151	17	innovative	innovative	ADJ
abrj-545	151	18	impact	impact	NOUN
abrj-545	151	19	assessment	assessment	NOUN
abrj-545	151	20	tools	tool	NOUN
abrj-545	151	21	to	to	PART
abrj-545	151	22	ensure	ensure	VERB
abrj-545	151	23	that	that	SCONJ
abrj-545	151	24	sustainability	sustainability	NOUN
abrj-545	151	25	reporting	reporting	NOUN
abrj-545	151	26	fulfills	fulfill	VERB
abrj-545	151	27	its	its	PRON
abrj-545	151	28	intended	intended	ADJ
abrj-545	151	29	role	role	NOUN
abrj-545	151	30	as	as	ADP
abrj-545	151	31	a	a	DET
abrj-545	151	32	catalyst	catalyst	NOUN
abrj-545	151	33	for	for	ADP
abrj-545	151	34	corporate	corporate	ADJ
abrj-545	151	35	accountability	accountability	NOUN
abrj-545	151	36	and	and	CCONJ
abrj-545	151	37	social	social	ADJ
abrj-545	151	38	progress	progress	NOUN
abrj-545	151	39	.	.	PUNCT
abrj-545	152	1	5	5	X
abrj-545	152	2	.	.	X
abrj-545	152	3	discussion	discussion	NOUN
abrj-545	152	4	this	this	DET
abrj-545	152	5	study	study	NOUN
abrj-545	152	6	aimed	aim	VERB
abrj-545	152	7	to	to	PART
abrj-545	152	8	evaluate	evaluate	VERB
abrj-545	152	9	transparency	transparency	NOUN
abrj-545	152	10	in	in	ADP
abrj-545	152	11	corporate	corporate	ADJ
abrj-545	152	12	sustainability	sustainability	NOUN
abrj-545	152	13	reporting	reporting	NOUN
abrj-545	152	14	by	by	ADP
abrj-545	152	15	examining	examine	VERB
abrj-545	152	16	key	key	ADJ
abrj-545	152	17	metrics	metric	NOUN
abrj-545	152	18	,	,	PUNCT
abrj-545	152	19	accountability	accountability	NOUN
abrj-545	152	20	mechanisms	mechanism	NOUN
abrj-545	152	21	,	,	PUNCT
abrj-545	152	22	and	and	CCONJ
abrj-545	152	23	social	social	ADJ
abrj-545	152	24	impact	impact	NOUN
abrj-545	152	25	disclosures	disclosure	NOUN
abrj-545	152	26	.	.	PUNCT
abrj-545	153	1	the	the	DET
abrj-545	153	2	analysis	analysis	NOUN
abrj-545	153	3	of	of	ADP
abrj-545	153	4	80	80	NUM
abrj-545	153	5	peer	peer	NOUN
abrj-545	153	6	-	-	PUNCT
abrj-545	153	7	reviewed	review	VERB
abrj-545	153	8	articles	article	NOUN
abrj-545	153	9	and	and	CCONJ
abrj-545	153	10	institutional	institutional	ADJ
abrj-545	153	11	reports	report	NOUN
abrj-545	153	12	from	from	ADP
abrj-545	153	13	2015	2015	NUM
abrj-545	153	14	to	to	ADP
abrj-545	153	15	2025	2025	NUM
abrj-545	153	16	provides	provide	VERB
abrj-545	153	17	a	a	DET
abrj-545	153	18	comprehensive	comprehensive	ADJ
abrj-545	153	19	understanding	understanding	NOUN
abrj-545	153	20	of	of	ADP
abrj-545	153	21	current	current	ADJ
abrj-545	153	22	practices	practice	NOUN
abrj-545	153	23	and	and	CCONJ
abrj-545	153	24	challenges	challenge	NOUN
abrj-545	153	25	.	.	PUNCT
abrj-545	154	1	first	first	ADV
abrj-545	154	2	,	,	PUNCT
abrj-545	154	3	transparency	transparency	NOUN
abrj-545	154	4	remains	remain	VERB
abrj-545	154	5	a	a	DET
abrj-545	154	6	fundamental	fundamental	ADJ
abrj-545	154	7	pillar	pillar	NOUN
abrj-545	154	8	for	for	ADP
abrj-545	154	9	credible	credible	ADJ
abrj-545	154	10	sustainability	sustainability	NOUN
abrj-545	154	11	disclosures	disclosure	NOUN
abrj-545	154	12	.	.	PUNCT
abrj-545	155	1	the	the	DET
abrj-545	155	2	majority	majority	NOUN
abrj-545	155	3	of	of	ADP
abrj-545	155	4	literature	literature	NOUN
abrj-545	155	5	underscores	underscore	VERB
abrj-545	155	6	that	that	SCONJ
abrj-545	155	7	transparent	transparent	ADJ
abrj-545	155	8	reporting	reporting	NOUN
abrj-545	155	9	enhances	enhance	VERB
abrj-545	155	10	stakeholder	stakeholder	NOUN
abrj-545	155	11	trust	trust	NOUN
abrj-545	155	12	and	and	CCONJ
abrj-545	155	13	corporate	corporate	ADJ
abrj-545	155	14	legitimacy	legitimacy	NOUN
abrj-545	155	15	(	(	PUNCT
abrj-545	155	16	alessa	alessa	NOUN
abrj-545	155	17	et	et	PROPN
abrj-545	155	18	al	al	PROPN
abrj-545	155	19	.	.	PROPN
abrj-545	155	20	,	,	PUNCT
abrj-545	155	21	2024	2024	NUM
abrj-545	155	22	)	)	PUNCT
abrj-545	155	23	.	.	PUNCT
abrj-545	156	1	however	however	ADV
abrj-545	156	2	,	,	PUNCT
abrj-545	156	3	the	the	DET
abrj-545	156	4	uneven	uneven	ADJ
abrj-545	156	5	quality	quality	NOUN
abrj-545	156	6	of	of	ADP
abrj-545	156	7	transparency	transparency	NOUN
abrj-545	156	8	observed	observe	VERB
abrj-545	156	9	across	across	ADP
abrj-545	156	10	industries	industry	NOUN
abrj-545	156	11	highlights	highlight	NOUN
abrj-545	156	12	ongoing	ongoing	ADJ
abrj-545	156	13	issues	issue	NOUN
abrj-545	156	14	such	such	ADJ
abrj-545	156	15	as	as	ADP
abrj-545	156	16	incomplete	incomplete	ADJ
abrj-545	156	17	disclosures	disclosure	NOUN
abrj-545	156	18	and	and	CCONJ
abrj-545	156	19	selective	selective	ADJ
abrj-545	156	20	omission	omission	NOUN
abrj-545	156	21	of	of	ADP
abrj-545	156	22	unfavorable	unfavorable	ADJ
abrj-545	156	23	esg	esg	NOUN
abrj-545	156	24	information	information	NOUN
abrj-545	156	25	(	(	PUNCT
abrj-545	156	26	roszkowska	roszkowska	NOUN
abrj-545	156	27	-	-	PUNCT
abrj-545	156	28	menkes	menke	NOUN
abrj-545	156	29	et	et	PROPN
abrj-545	156	30	al	al	PROPN
abrj-545	156	31	.	.	PROPN
abrj-545	156	32	,	,	PUNCT
abrj-545	156	33	2024	2024	NUM
abrj-545	156	34	)	)	PUNCT
abrj-545	156	35	.	.	PUNCT
abrj-545	157	1	the	the	DET
abrj-545	157	2	finding	finding	NOUN
abrj-545	157	3	that	that	SCONJ
abrj-545	157	4	only	only	ADV
abrj-545	157	5	about	about	ADP
abrj-545	157	6	half	half	NOUN
abrj-545	157	7	of	of	ADP
abrj-545	157	8	companies	company	NOUN
abrj-545	157	9	fully	fully	ADV
abrj-545	157	10	align	align	VERB
abrj-545	157	11	with	with	ADP
abrj-545	157	12	global	global	ADJ
abrj-545	157	13	standards	standard	NOUN
abrj-545	157	14	like	like	ADP
abrj-545	157	15	gri	gri	PROPN
abrj-545	157	16	and	and	CCONJ
abrj-545	157	17	sasb	sasb	NOUN
abrj-545	157	18	signals	signal	VERB
abrj-545	157	19	a	a	DET
abrj-545	157	20	critical	critical	ADJ
abrj-545	157	21	gap	gap	NOUN
abrj-545	157	22	in	in	ADP
abrj-545	157	23	uniform	uniform	ADJ
abrj-545	157	24	transparency	transparency	NOUN
abrj-545	157	25	practices	practice	NOUN
abrj-545	157	26	(	(	PUNCT
abrj-545	157	27	aureli	aureli	INTJ
abrj-545	157	28	et	et	PROPN
abrj-545	157	29	al	al	PROPN
abrj-545	157	30	.	.	PROPN
abrj-545	157	31	,	,	PUNCT
abrj-545	157	32	2020	2020	NUM
abrj-545	157	33	)	)	PUNCT
abrj-545	157	34	.	.	PUNCT
abrj-545	158	1	this	this	DET
abrj-545	158	2	gap	gap	NOUN
abrj-545	158	3	may	may	AUX
abrj-545	158	4	hinder	hinder	VERB
abrj-545	158	5	stakeholders	stakeholder	NOUN
abrj-545	158	6	’	'	PUNCT
abrj-545	158	7	ability	ability	NOUN
abrj-545	158	8	to	to	PART
abrj-545	158	9	accurately	accurately	ADV
abrj-545	158	10	assess	assess	VERB
abrj-545	158	11	corporate	corporate	ADJ
abrj-545	158	12	sustainability	sustainability	NOUN
abrj-545	158	13	performance	performance	NOUN
abrj-545	158	14	,	,	PUNCT
abrj-545	158	15	thus	thus	ADV
abrj-545	158	16	limiting	limit	VERB
abrj-545	158	17	the	the	DET
abrj-545	158	18	effectiveness	effectiveness	NOUN
abrj-545	158	19	of	of	ADP
abrj-545	158	20	transparency	transparency	NOUN
abrj-545	158	21	as	as	ADP
abrj-545	158	22	a	a	DET
abrj-545	158	23	tool	tool	NOUN
abrj-545	158	24	for	for	ADP
abrj-545	158	25	accountability	accountability	NOUN
abrj-545	158	26	and	and	CCONJ
abrj-545	158	27	engagement	engagement	NOUN
abrj-545	158	28	(	(	PUNCT
abrj-545	158	29	sharawi	sharawi	NOUN
abrj-545	158	30	,	,	PUNCT
abrj-545	158	31	2024	2024	NUM
abrj-545	158	32	)	)	PUNCT
abrj-545	158	33	.	.	PUNCT
abrj-545	159	1	second	second	ADJ
abrj-545	159	2	,	,	PUNCT
abrj-545	159	3	the	the	DET
abrj-545	159	4	evaluation	evaluation	NOUN
abrj-545	159	5	of	of	ADP
abrj-545	159	6	esg	esg	NOUN
abrj-545	159	7	metrics	metric	NOUN
abrj-545	159	8	reveals	reveal	VERB
abrj-545	159	9	significant	significant	ADJ
abrj-545	159	10	inconsistencies	inconsistency	NOUN
abrj-545	159	11	that	that	PRON
abrj-545	159	12	compromise	compromise	VERB
abrj-545	159	13	comparability	comparability	NOUN
abrj-545	159	14	and	and	CCONJ
abrj-545	159	15	stakeholder	stakeholder	NOUN
abrj-545	159	16	confidence	confidence	NOUN
abrj-545	159	17	.	.	PUNCT
abrj-545	160	1	the	the	DET
abrj-545	160	2	wide	wide	ADJ
abrj-545	160	3	variance	variance	NOUN
abrj-545	160	4	in	in	ADP
abrj-545	160	5	carbon	carbon	NOUN
abrj-545	160	6	emissions	emission	NOUN
abrj-545	160	7	and	and	CCONJ
abrj-545	160	8	water	water	NOUN
abrj-545	160	9	usage	usage	NOUN
abrj-545	160	10	data	datum	NOUN
abrj-545	160	11	,	,	PUNCT
abrj-545	160	12	up	up	ADP
abrj-545	160	13	to	to	PART
abrj-545	160	14	27	27	NUM
abrj-545	160	15	%	%	NOUN
abrj-545	160	16	,	,	PUNCT
abrj-545	160	17	indicates	indicate	VERB
abrj-545	160	18	a	a	DET
abrj-545	160	19	lack	lack	NOUN
abrj-545	160	20	of	of	ADP
abrj-545	160	21	standardized	standardized	ADJ
abrj-545	160	22	measurement	measurement	NOUN
abrj-545	160	23	frameworks	framework	NOUN
abrj-545	160	24	and	and	CCONJ
abrj-545	160	25	reporting	report	VERB
abrj-545	160	26	protocols	protocol	NOUN
abrj-545	160	27	(	(	PUNCT
abrj-545	160	28	bongermino	bongermino	NOUN
abrj-545	160	29	&	&	CCONJ
abrj-545	160	30	romagnoli	romagnoli	NOUN
abrj-545	160	31	,	,	PUNCT
abrj-545	160	32	2025	2025	NUM
abrj-545	160	33	)	)	PUNCT
abrj-545	160	34	.	.	PUNCT
abrj-545	161	1	such	such	ADJ
abrj-545	161	2	fragmentation	fragmentation	NOUN
abrj-545	161	3	extends	extend	VERB
abrj-545	161	4	to	to	ADP
abrj-545	161	5	social	social	ADJ
abrj-545	161	6	indicators	indicator	NOUN
abrj-545	161	7	,	,	PUNCT
abrj-545	161	8	where	where	SCONJ
abrj-545	161	9	qualitative	qualitative	ADJ
abrj-545	161	10	metrics	metric	NOUN
abrj-545	161	11	and	and	CCONJ
abrj-545	161	12	divergent	divergent	ADJ
abrj-545	161	13	methodologies	methodology	NOUN
abrj-545	161	14	create	create	VERB
abrj-545	161	15	challenges	challenge	NOUN
abrj-545	161	16	for	for	ADP
abrj-545	161	17	benchmarking	benchmarking	NOUN
abrj-545	161	18	and	and	CCONJ
abrj-545	161	19	aggregation	aggregation	NOUN
abrj-545	161	20	(	(	PUNCT
abrj-545	161	21	liu	liu	PROPN
abrj-545	161	22	,	,	PUNCT
abrj-545	161	23	2022	2022	NUM
abrj-545	161	24	)	)	PUNCT
abrj-545	161	25	.	.	PUNCT
abrj-545	162	1	the	the	DET
abrj-545	162	2	discrepancy	discrepancy	NOUN
abrj-545	162	3	in	in	ADP
abrj-545	162	4	third	third	ADJ
abrj-545	162	5	-	-	PUNCT
abrj-545	162	6	party	party	NOUN
abrj-545	162	7	esg	esg	NOUN
abrj-545	162	8	ratings	rating	NOUN
abrj-545	162	9	,	,	PUNCT
abrj-545	162	10	with	with	ADP
abrj-545	162	11	up	up	ADP
abrj-545	162	12	to	to	PART
abrj-545	162	13	40	40	NUM
abrj-545	162	14	%	%	NOUN
abrj-545	162	15	disagreement	disagreement	NOUN
abrj-545	162	16	among	among	ADP
abrj-545	162	17	rating	rating	NOUN
abrj-545	162	18	agencies	agency	NOUN
abrj-545	162	19	,	,	PUNCT
abrj-545	162	20	further	far	ADV
abrj-545	162	21	complicates	complicate	VERB
abrj-545	162	22	stakeholder	stakeholder	NOUN
abrj-545	162	23	decisions	decision	NOUN
abrj-545	162	24	and	and	CCONJ
abrj-545	162	25	undermines	undermine	VERB
abrj-545	162	26	the	the	DET
abrj-545	162	27	credibility	credibility	NOUN
abrj-545	162	28	of	of	ADP
abrj-545	162	29	reported	report	VERB
abrj-545	162	30	data	datum	NOUN
abrj-545	162	31	(	(	PUNCT
abrj-545	162	32	vasiu	vasiu	ADJ
abrj-545	162	33	,	,	PUNCT
abrj-545	162	34	2024	2024	NUM
abrj-545	162	35	)	)	PUNCT
abrj-545	162	36	.	.	PUNCT
abrj-545	163	1	these	these	DET
abrj-545	163	2	findings	finding	NOUN
abrj-545	163	3	emphasize	emphasize	VERB
abrj-545	163	4	the	the	DET
abrj-545	163	5	urgent	urgent	ADJ
abrj-545	163	6	need	need	NOUN
abrj-545	163	7	for	for	ADP
abrj-545	163	8	harmonized	harmonized	ADJ
abrj-545	163	9	esg	esg	NOUN
abrj-545	163	10	metrics	metric	NOUN
abrj-545	163	11	and	and	CCONJ
abrj-545	163	12	enhanced	enhance	VERB
abrj-545	163	13	methodological	methodological	ADJ
abrj-545	163	14	rigor	rigor	NOUN
abrj-545	163	15	to	to	PART
abrj-545	163	16	ensure	ensure	VERB
abrj-545	163	17	reliable	reliable	ADJ
abrj-545	163	18	and	and	CCONJ
abrj-545	163	19	meaningful	meaningful	ADJ
abrj-545	163	20	sustainability	sustainability	NOUN
abrj-545	163	21	assessments	assessment	NOUN
abrj-545	163	22	(	(	PUNCT
abrj-545	163	23	dorfleitner	dorfleitner	NOUN
abrj-545	163	24	et	et	PROPN
abrj-545	163	25	al	al	PROPN
abrj-545	163	26	.	.	PROPN
abrj-545	163	27	,	,	PUNCT
abrj-545	163	28	2015	2015	NUM
abrj-545	163	29	)	)	PUNCT
abrj-545	163	30	.	.	PUNCT
abrj-545	164	1	third	third	ADJ
abrj-545	164	2	,	,	PUNCT
abrj-545	164	3	corporate	corporate	ADJ
abrj-545	164	4	accountability	accountability	NOUN
abrj-545	164	5	mechanisms	mechanism	NOUN
abrj-545	164	6	appear	appear	VERB
abrj-545	164	7	to	to	PART
abrj-545	164	8	be	be	AUX
abrj-545	164	9	developing	develop	VERB
abrj-545	164	10	but	but	CCONJ
abrj-545	164	11	remain	remain	AUX
abrj-545	164	12	insufficiently	insufficiently	ADV
abrj-545	164	13	institutionalized	institutionalize	VERB
abrj-545	164	14	.	.	PUNCT
abrj-545	165	1	while	while	SCONJ
abrj-545	165	2	firms	firm	NOUN
abrj-545	165	3	with	with	ADP
abrj-545	165	4	dedicated	dedicated	ADJ
abrj-545	165	5	esg	esg	NOUN
abrj-545	165	6	governance	governance	NOUN
abrj-545	165	7	structures	structure	NOUN
abrj-545	165	8	achieve	achieve	VERB
abrj-545	165	9	higher	high	ADJ
abrj-545	165	10	sustainability	sustainability	NOUN
abrj-545	165	11	outcomes	outcome	NOUN
abrj-545	165	12	,	,	PUNCT
abrj-545	165	13	the	the	DET
abrj-545	165	14	limited	limited	ADJ
abrj-545	165	15	integration	integration	NOUN
abrj-545	165	16	of	of	ADP
abrj-545	165	17	stakeholder	stakeholder	NOUN
abrj-545	165	18	feedback	feedback	NOUN
abrj-545	165	19	into	into	ADP
abrj-545	165	20	corporate	corporate	ADJ
abrj-545	165	21	policy	policy	NOUN
abrj-545	165	22	suggests	suggest	VERB
abrj-545	165	23	a	a	DET
abrj-545	165	24	superficial	superficial	ADJ
abrj-545	165	25	approach	approach	NOUN
abrj-545	165	26	to	to	ADP
abrj-545	165	27	accountability	accountability	NOUN
abrj-545	165	28	(	(	PUNCT
abrj-545	165	29	elaigwu	elaigwu	NOUN
abrj-545	165	30	et	et	PROPN
abrj-545	165	31	al	al	PROPN
abrj-545	165	32	.	.	PROPN
abrj-545	165	33	,	,	PUNCT
abrj-545	165	34	2024	2024	NUM
abrj-545	165	35	)	)	PUNCT
abrj-545	165	36	.	.	PUNCT
abrj-545	166	1	external	external	ADJ
abrj-545	166	2	assurance	assurance	NOUN
abrj-545	166	3	,	,	PUNCT
abrj-545	166	4	although	although	SCONJ
abrj-545	166	5	increasingly	increasingly	ADV
abrj-545	166	6	recognized	recognize	VERB
abrj-545	166	7	as	as	ADP
abrj-545	166	8	a	a	DET
abrj-545	166	9	credibility	credibility	NOUN
abrj-545	166	10	booster	booster	NOUN
abrj-545	166	11	,	,	PUNCT
abrj-545	166	12	is	be	AUX
abrj-545	166	13	not	not	PART
abrj-545	166	14	yet	yet	ADV
abrj-545	166	15	widely	widely	ADV
abrj-545	166	16	adopted	adopt	VERB
abrj-545	166	17	or	or	CCONJ
abrj-545	166	18	standardized	standardize	VERB
abrj-545	166	19	,	,	PUNCT
abrj-545	166	20	with	with	ADP
abrj-545	166	21	only	only	ADV
abrj-545	166	22	38	38	NUM
abrj-545	166	23	%	%	NOUN
abrj-545	166	24	of	of	ADP
abrj-545	166	25	reports	report	NOUN
abrj-545	166	26	undergoing	undergo	VERB
abrj-545	166	27	external	external	ADJ
abrj-545	166	28	verification	verification	NOUN
abrj-545	166	29	and	and	CCONJ
abrj-545	166	30	considerable	considerable	ADJ
abrj-545	166	31	variability	variability	NOUN
abrj-545	166	32	in	in	ADP
abrj-545	166	33	assurance	assurance	NOUN
abrj-545	166	34	quality	quality	NOUN
abrj-545	166	35	(	(	PUNCT
abrj-545	166	36	fernandez‐feijoo	fernandez‐feijoo	NOUN
abrj-545	166	37	et	et	PROPN
abrj-545	166	38	al	al	PROPN
abrj-545	166	39	.	.	PROPN
abrj-545	166	40	,	,	PUNCT
abrj-545	166	41	2015	2015	NUM
abrj-545	166	42	)	)	PUNCT
abrj-545	166	43	.	.	PUNCT
abrj-545	167	1	this	this	DET
abrj-545	167	2	limited	limited	ADJ
abrj-545	167	3	adoption	adoption	NOUN
abrj-545	167	4	reflects	reflect	VERB
abrj-545	167	5	both	both	DET
abrj-545	167	6	operational	operational	ADJ
abrj-545	167	7	challenges	challenge	NOUN
abrj-545	167	8	and	and	CCONJ
abrj-545	167	9	a	a	DET
abrj-545	167	10	lack	lack	NOUN
abrj-545	167	11	of	of	ADP
abrj-545	167	12	regulatory	regulatory	ADJ
abrj-545	167	13	enforcement	enforcement	NOUN
abrj-545	167	14	,	,	PUNCT
abrj-545	167	15	weakening	weaken	VERB
abrj-545	167	16	the	the	DET
abrj-545	167	17	overall	overall	ADJ
abrj-545	167	18	trustworthiness	trustworthiness	NOUN
abrj-545	167	19	of	of	ADP
abrj-545	167	20	sustainability	sustainability	NOUN
abrj-545	167	21	disclosures	disclosure	NOUN
abrj-545	167	22	.	.	PUNCT
abrj-545	168	1	fourth	fourth	ADV
abrj-545	168	2	,	,	PUNCT
abrj-545	168	3	measuring	measure	VERB
abrj-545	168	4	social	social	ADJ
abrj-545	168	5	impact	impact	NOUN
abrj-545	168	6	in	in	ADP
abrj-545	168	7	sustainability	sustainability	NOUN
abrj-545	168	8	reporting	reporting	NOUN
abrj-545	168	9	is	be	AUX
abrj-545	168	10	particularly	particularly	ADV
abrj-545	168	11	underdeveloped	underdeveloped	ADJ
abrj-545	168	12	.	.	PUNCT
abrj-545	169	1	the	the	DET
abrj-545	169	2	predominance	predominance	NOUN
abrj-545	169	3	of	of	ADP
abrj-545	169	4	qualitative	qualitative	ADJ
abrj-545	169	5	narratives	narrative	NOUN
abrj-545	169	6	over	over	ADP
abrj-545	169	7	quantitative	quantitative	ADJ
abrj-545	169	8	social	social	ADJ
abrj-545	169	9	performance	performance	NOUN
abrj-545	169	10	indicators	indicator	NOUN
abrj-545	169	11	restricts	restrict	VERB
abrj-545	169	12	stakeholders	stakeholder	NOUN
abrj-545	169	13	’	'	PUNCT
abrj-545	169	14	ability	ability	NOUN
abrj-545	169	15	to	to	PART
abrj-545	169	16	evaluate	evaluate	VERB
abrj-545	169	17	tangible	tangible	ADJ
abrj-545	169	18	social	social	ADJ
abrj-545	169	19	benefits	benefit	NOUN
abrj-545	169	20	(	(	PUNCT
abrj-545	169	21	turzo	turzo	NOUN
abrj-545	169	22	et	et	PROPN
abrj-545	169	23	al	al	PROPN
abrj-545	169	24	.	.	PROPN
abrj-545	169	25	,	,	PUNCT
abrj-545	169	26	2022	2022	NUM
abrj-545	169	27	)	)	PUNCT
abrj-545	169	28	.	.	PUNCT
abrj-545	170	1	despite	despite	SCONJ
abrj-545	170	2	some	some	DET
abrj-545	170	3	firms	firm	NOUN
abrj-545	170	4	dedicating	dedicate	VERB
abrj-545	170	5	up	up	ADP
abrj-545	170	6	to	to	ADP
abrj-545	170	7	3.8	3.8	NUM
abrj-545	170	8	%	%	NOUN
abrj-545	170	9	of	of	ADP
abrj-545	170	10	net	net	ADJ
abrj-545	170	11	profits	profit	NOUN
abrj-545	170	12	to	to	ADP
abrj-545	170	13	community	community	NOUN
abrj-545	170	14	investments	investment	NOUN
abrj-545	170	15	,	,	PUNCT
abrj-545	170	16	the	the	DET
abrj-545	170	17	translation	translation	NOUN
abrj-545	170	18	of	of	ADP
abrj-545	170	19	financial	financial	ADJ
abrj-545	170	20	inputs	input	NOUN
abrj-545	170	21	into	into	ADP
abrj-545	170	22	measurable	measurable	ADJ
abrj-545	170	23	outcomes	outcome	NOUN
abrj-545	170	24	remains	remain	VERB
abrj-545	170	25	unclear	unclear	ADJ
abrj-545	170	26	in	in	ADP
abrj-545	170	27	most	most	ADJ
abrj-545	170	28	cases	case	NOUN
abrj-545	170	29	(	(	PUNCT
abrj-545	170	30	bennett	bennett	PROPN
abrj-545	170	31	et	et	PROPN
abrj-545	170	32	al	al	PROPN
abrj-545	170	33	.	.	PROPN
abrj-545	170	34	,	,	PUNCT
abrj-545	170	35	2017	2017	NUM
abrj-545	170	36	)	)	PUNCT
abrj-545	170	37	.	.	PUNCT
abrj-545	171	1	moreover	moreover	ADV
abrj-545	171	2	,	,	PUNCT
abrj-545	171	3	diversity	diversity	NOUN
abrj-545	171	4	and	and	CCONJ
abrj-545	171	5	inclusion	inclusion	NOUN
abrj-545	171	6	disclosures	disclosure	NOUN
abrj-545	171	7	tend	tend	VERB
abrj-545	171	8	to	to	PART
abrj-545	171	9	focus	focus	VERB
abrj-545	171	10	on	on	ADP
abrj-545	171	11	basic	basic	ADJ
abrj-545	171	12	representation	representation	NOUN
abrj-545	171	13	metrics	metric	NOUN
abrj-545	171	14	,	,	PUNCT
abrj-545	171	15	with	with	ADP
abrj-545	171	16	limited	limited	ADJ
abrj-545	171	17	attention	attention	NOUN
abrj-545	171	18	to	to	ADP
abrj-545	171	19	intersectional	intersectional	ADJ
abrj-545	171	20	and	and	CCONJ
abrj-545	171	21	outcome	outcome	NOUN
abrj-545	171	22	-	-	PUNCT
abrj-545	171	23	based	base	VERB
abrj-545	171	24	assessments	assessment	NOUN
abrj-545	171	25	.	.	PUNCT
abrj-545	172	1	employee	employee	NOUN
abrj-545	172	2	well	well	ADV
abrj-545	172	3	-	-	PUNCT
abrj-545	172	4	being	being	NOUN
abrj-545	172	5	,	,	PUNCT
abrj-545	172	6	while	while	SCONJ
abrj-545	172	7	more	more	ADV
abrj-545	172	8	frequently	frequently	ADV
abrj-545	172	9	reported	report	VERB
abrj-545	172	10	,	,	PUNCT
abrj-545	172	11	seldom	seldom	ADV
abrj-545	172	12	correlates	correlate	VERB
abrj-545	172	13	with	with	ADP
abrj-545	172	14	productivity	productivity	NOUN
abrj-545	172	15	or	or	CCONJ
abrj-545	172	16	retention	retention	NOUN
abrj-545	172	17	metrics	metric	NOUN
abrj-545	172	18	in	in	ADP
abrj-545	172	19	a	a	DET
abrj-545	172	20	quantitative	quantitative	ADJ
abrj-545	172	21	manner	manner	NOUN
abrj-545	172	22	(	(	PUNCT
abrj-545	172	23	setiawan	setiawan	PROPN
abrj-545	172	24	et	et	PROPN
abrj-545	172	25	al	al	PROPN
abrj-545	172	26	.	.	PROPN
abrj-545	172	27	,	,	PUNCT
abrj-545	172	28	2023	2023	NUM
abrj-545	172	29	)	)	PUNCT
abrj-545	172	30	.	.	PUNCT
abrj-545	173	1	this	this	DET
abrj-545	173	2	situation	situation	NOUN
abrj-545	173	3	calls	call	VERB
abrj-545	173	4	for	for	ADP
abrj-545	173	5	more	more	ADV
abrj-545	173	6	robust	robust	ADJ
abrj-545	173	7	social	social	ADJ
abrj-545	173	8	impact	impact	NOUN
abrj-545	173	9	frameworks	framework	NOUN
abrj-545	173	10	that	that	PRON
abrj-545	173	11	move	move	VERB
abrj-545	173	12	beyond	beyond	ADP
abrj-545	173	13	input	input	NOUN
abrj-545	173	14	-	-	PUNCT
abrj-545	173	15	output	output	NOUN
abrj-545	173	16	reporting	reporting	NOUN
abrj-545	173	17	towards	towards	ADP
abrj-545	173	18	outcome	outcome	NOUN
abrj-545	173	19	-	-	PUNCT
abrj-545	173	20	oriented	orient	VERB
abrj-545	173	21	evaluations	evaluation	NOUN
abrj-545	173	22	.	.	PUNCT
abrj-545	174	1	finally	finally	ADV
abrj-545	174	2	,	,	PUNCT
abrj-545	174	3	the	the	DET
abrj-545	174	4	gradual	gradual	ADJ
abrj-545	174	5	adoption	adoption	NOUN
abrj-545	174	6	of	of	ADP
abrj-545	174	7	integrated	integrate	VERB
abrj-545	174	8	reporting	reporting	NOUN
abrj-545	174	9	frameworks	framework	NOUN
abrj-545	174	10	indicates	indicate	VERB
abrj-545	174	11	progress	progress	NOUN
abrj-545	174	12	towards	towards	ADP
abrj-545	174	13	holistic	holistic	ADJ
abrj-545	174	14	sustainability	sustainability	NOUN
abrj-545	174	15	communication	communication	NOUN
abrj-545	174	16	,	,	PUNCT
abrj-545	174	17	yet	yet	CCONJ
abrj-545	174	18	impact	impact	NOUN
abrj-545	174	19	-	-	PUNCT
abrj-545	174	20	oriented	orient	VERB
abrj-545	174	21	reporting	reporting	NOUN
abrj-545	174	22	is	be	AUX
abrj-545	174	23	still	still	ADV
abrj-545	174	24	in	in	ADP
abrj-545	174	25	its	its	PRON
abrj-545	174	26	infancy	infancy	NOUN
abrj-545	174	27	.	.	PUNCT
abrj-545	175	1	only	only	ADV
abrj-545	175	2	a	a	DET
abrj-545	175	3	minority	minority	NOUN
abrj-545	175	4	of	of	ADP
abrj-545	175	5	companies	company	NOUN
abrj-545	175	6	disclose	disclose	VERB
abrj-545	175	7	long	long	ADJ
abrj-545	175	8	-	-	PUNCT
abrj-545	175	9	term	term	NOUN
abrj-545	175	10	social	social	ADJ
abrj-545	175	11	or	or	CCONJ
abrj-545	175	12	environmental	environmental	ADJ
abrj-545	175	13	impacts	impact	NOUN
abrj-545	175	14	backed	back	VERB
abrj-545	175	15	by	by	ADP
abrj-545	175	16	strong	strong	ADJ
abrj-545	175	17	evidence	evidence	NOUN
abrj-545	175	18	,	,	PUNCT
abrj-545	175	19	demonstrating	demonstrate	VERB
abrj-545	175	20	the	the	DET
abrj-545	175	21	nascent	nascent	ADJ
abrj-545	175	22	stage	stage	NOUN
abrj-545	175	23	of	of	ADP
abrj-545	175	24	comprehensive	comprehensive	ADJ
abrj-545	175	25	impact	impact	NOUN
abrj-545	175	26	assessment	assessment	NOUN
abrj-545	175	27	(	(	PUNCT
abrj-545	175	28	nielsen	nielsen	PROPN
abrj-545	175	29	,	,	PUNCT
abrj-545	175	30	2023	2023	NUM
abrj-545	175	31	)	)	PUNCT
abrj-545	175	32	.	.	PUNCT
abrj-545	176	1	the	the	DET
abrj-545	176	2	literature	literature	NOUN
abrj-545	176	3	collectively	collectively	ADV
abrj-545	176	4	highlights	highlight	VERB
abrj-545	176	5	the	the	DET
abrj-545	176	6	importance	importance	NOUN
abrj-545	176	7	of	of	ADP
abrj-545	176	8	developing	develop	VERB
abrj-545	176	9	standardized	standardized	ADJ
abrj-545	176	10	impact	impact	NOUN
abrj-545	176	11	metrics	metric	NOUN
abrj-545	176	12	and	and	CCONJ
abrj-545	176	13	methodologies	methodology	NOUN
abrj-545	176	14	to	to	PART
abrj-545	176	15	advance	advance	VERB
abrj-545	176	16	transparency	transparency	NOUN
abrj-545	176	17	and	and	CCONJ
abrj-545	176	18	accountability	accountability	NOUN
abrj-545	176	19	in	in	ADP
abrj-545	176	20	corporate	corporate	ADJ
abrj-545	176	21	sustainability	sustainability	NOUN
abrj-545	176	22	reporting	reporting	NOUN
abrj-545	176	23	(	(	PUNCT
abrj-545	176	24	yin	yin	PROPN
abrj-545	176	25	et	et	PROPN
abrj-545	176	26	al	al	PROPN
abrj-545	176	27	.	.	PROPN
abrj-545	176	28	,	,	PUNCT
abrj-545	176	29	2023	2023	NUM
abrj-545	176	30	)	)	PUNCT
abrj-545	176	31	.	.	PUNCT
abrj-545	177	1	the	the	DET
abrj-545	177	2	findings	finding	NOUN
abrj-545	177	3	of	of	ADP
abrj-545	177	4	this	this	DET
abrj-545	177	5	qualitative	qualitative	ADJ
abrj-545	177	6	literature	literature	NOUN
abrj-545	177	7	review	review	NOUN
abrj-545	177	8	suggest	suggest	VERB
abrj-545	177	9	several	several	ADJ
abrj-545	177	10	implications	implication	NOUN
abrj-545	177	11	for	for	ADP
abrj-545	177	12	practice	practice	NOUN
abrj-545	177	13	and	and	CCONJ
abrj-545	177	14	future	future	ADJ
abrj-545	177	15	research	research	NOUN
abrj-545	177	16	.	.	PUNCT
abrj-545	178	1	for	for	ADP
abrj-545	178	2	practitioners	practitioner	NOUN
abrj-545	178	3	,	,	PUNCT
abrj-545	178	4	there	there	PRON
abrj-545	178	5	is	be	VERB
abrj-545	178	6	a	a	DET
abrj-545	178	7	clear	clear	ADJ
abrj-545	178	8	need	need	NOUN
abrj-545	178	9	to	to	PART
abrj-545	178	10	enhance	enhance	VERB
abrj-545	178	11	transparency	transparency	NOUN
abrj-545	178	12	through	through	ADP
abrj-545	178	13	full	full	ADJ
abrj-545	178	14	alignment	alignment	NOUN
abrj-545	178	15	with	with	ADP
abrj-545	178	16	established	establish	VERB
abrj-545	178	17	reporting	reporting	NOUN
abrj-545	178	18	standards	standard	NOUN
abrj-545	178	19	and	and	CCONJ
abrj-545	178	20	expand	expand	VERB
abrj-545	178	21	the	the	DET
abrj-545	178	22	scope	scope	NOUN
abrj-545	178	23	of	of	ADP
abrj-545	178	24	external	external	ADJ
abrj-545	178	25	assurance	assurance	NOUN
abrj-545	178	26	to	to	PART
abrj-545	178	27	include	include	VERB
abrj-545	178	28	social	social	ADJ
abrj-545	178	29	and	and	CCONJ
abrj-545	178	30	governance	governance	NOUN
abrj-545	178	31	dimensions	dimension	NOUN
abrj-545	178	32	.	.	PUNCT
abrj-545	179	1	standardizing	standardize	VERB
abrj-545	179	2	esg	esg	NOUN
abrj-545	179	3	metrics	metric	NOUN
abrj-545	179	4	,	,	PUNCT
abrj-545	179	5	particularly	particularly	ADV
abrj-545	179	6	for	for	ADP
abrj-545	179	7	social	social	ADJ
abrj-545	179	8	and	and	CCONJ
abrj-545	179	9	environmental	environmental	ADJ
abrj-545	179	10	indicators	indicator	NOUN
abrj-545	179	11	,	,	PUNCT
abrj-545	179	12	will	will	AUX
abrj-545	179	13	improve	improve	VERB
abrj-545	179	14	data	data	NOUN
abrj-545	179	15	comparability	comparability	NOUN
abrj-545	179	16	and	and	CCONJ
abrj-545	179	17	stakeholder	stakeholder	NOUN
abrj-545	179	18	asian	asian	PROPN
abrj-545	179	19	business	business	PROPN
abrj-545	179	20	research	research	NOUN
abrj-545	179	21	journal	journal	NOUN
abrj-545	179	22	,	,	PUNCT
abrj-545	179	23	2025	2025	NUM
abrj-545	179	24	,	,	PUNCT
abrj-545	179	25	10(8	10(8	NUM
abrj-545	179	26	):	):	PUNCT
abrj-545	179	27	95	95	NUM
abrj-545	179	28	-	-	SYM
abrj-545	179	29	102	102	NUM
abrj-545	179	30	100	100	NUM
abrj-545	179	31	©	©	ADP
abrj-545	179	32	2025	2025	NUM
abrj-545	179	33	by	by	ADP
abrj-545	179	34	the	the	DET
abrj-545	179	35	author	author	NOUN
abrj-545	179	36	;	;	PUNCT
abrj-545	179	37	licensee	licensee	NOUN
abrj-545	179	38	eastern	eastern	ADJ
abrj-545	179	39	centre	centre	NOUN
abrj-545	179	40	of	of	ADP
abrj-545	179	41	science	science	NOUN
abrj-545	179	42	and	and	CCONJ
abrj-545	179	43	education	education	NOUN
abrj-545	179	44	,	,	PUNCT
abrj-545	179	45	usa	usa	NOUN
abrj-545	179	46	confidence	confidence	NOUN
abrj-545	179	47	.	.	PUNCT
abrj-545	180	1	strengthening	strengthen	VERB
abrj-545	180	2	corporate	corporate	ADJ
abrj-545	180	3	governance	governance	NOUN
abrj-545	180	4	structures	structure	NOUN
abrj-545	180	5	with	with	ADP
abrj-545	180	6	active	active	ADJ
abrj-545	180	7	stakeholder	stakeholder	NOUN
abrj-545	180	8	engagement	engagement	NOUN
abrj-545	180	9	processes	process	NOUN
abrj-545	180	10	can	can	AUX
abrj-545	180	11	deepen	deepen	VERB
abrj-545	180	12	accountability	accountability	NOUN
abrj-545	180	13	and	and	CCONJ
abrj-545	180	14	encourage	encourage	VERB
abrj-545	180	15	continuous	continuous	ADJ
abrj-545	180	16	improvement	improvement	NOUN
abrj-545	180	17	.	.	PUNCT
abrj-545	181	1	for	for	ADP
abrj-545	181	2	academia	academia	NOUN
abrj-545	181	3	and	and	CCONJ
abrj-545	181	4	future	future	ADJ
abrj-545	181	5	investigations	investigation	NOUN
abrj-545	181	6	,	,	PUNCT
abrj-545	181	7	research	research	NOUN
abrj-545	181	8	should	should	AUX
abrj-545	181	9	focus	focus	VERB
abrj-545	181	10	on	on	ADP
abrj-545	181	11	developing	develop	VERB
abrj-545	181	12	and	and	CCONJ
abrj-545	181	13	validating	validate	VERB
abrj-545	181	14	comprehensive	comprehensive	ADJ
abrj-545	181	15	social	social	ADJ
abrj-545	181	16	impact	impact	NOUN
abrj-545	181	17	metrics	metric	NOUN
abrj-545	181	18	that	that	PRON
abrj-545	181	19	capture	capture	VERB
abrj-545	181	20	nuanced	nuanced	ADJ
abrj-545	181	21	and	and	CCONJ
abrj-545	181	22	long	long	ADJ
abrj-545	181	23	-	-	PUNCT
abrj-545	181	24	term	term	NOUN
abrj-545	181	25	outcomes	outcome	NOUN
abrj-545	181	26	.	.	PUNCT
abrj-545	182	1	empirical	empirical	ADJ
abrj-545	182	2	studies	study	NOUN
abrj-545	182	3	examining	examine	VERB
abrj-545	182	4	the	the	DET
abrj-545	182	5	effectiveness	effectiveness	NOUN
abrj-545	182	6	of	of	ADP
abrj-545	182	7	integrated	integrate	VERB
abrj-545	182	8	assurance	assurance	NOUN
abrj-545	182	9	frameworks	framework	NOUN
abrj-545	182	10	and	and	CCONJ
abrj-545	182	11	the	the	DET
abrj-545	182	12	influence	influence	NOUN
abrj-545	182	13	of	of	ADP
abrj-545	182	14	stakeholder	stakeholder	NOUN
abrj-545	182	15	feedback	feedback	NOUN
abrj-545	182	16	mechanisms	mechanism	NOUN
abrj-545	182	17	on	on	ADP
abrj-545	182	18	corporate	corporate	ADJ
abrj-545	182	19	sustainability	sustainability	NOUN
abrj-545	182	20	strategies	strategy	NOUN
abrj-545	182	21	would	would	AUX
abrj-545	182	22	also	also	ADV
abrj-545	182	23	be	be	AUX
abrj-545	182	24	valuable	valuable	ADJ
abrj-545	182	25	.	.	PUNCT
abrj-545	183	1	additionally	additionally	ADV
abrj-545	183	2	,	,	PUNCT
abrj-545	183	3	exploring	explore	VERB
abrj-545	183	4	barriers	barrier	NOUN
abrj-545	183	5	to	to	ADP
abrj-545	183	6	the	the	DET
abrj-545	183	7	adoption	adoption	NOUN
abrj-545	183	8	of	of	ADP
abrj-545	183	9	robust	robust	ADJ
abrj-545	183	10	accountability	accountability	NOUN
abrj-545	183	11	systems	system	NOUN
abrj-545	183	12	in	in	ADP
abrj-545	183	13	diverse	diverse	ADJ
abrj-545	183	14	regulatory	regulatory	ADJ
abrj-545	183	15	and	and	CCONJ
abrj-545	183	16	cultural	cultural	ADJ
abrj-545	183	17	contexts	context	NOUN
abrj-545	183	18	could	could	AUX
abrj-545	183	19	provide	provide	VERB
abrj-545	183	20	insights	insight	NOUN
abrj-545	183	21	for	for	ADP
abrj-545	183	22	tailored	tailor	VERB
abrj-545	183	23	policy	policy	NOUN
abrj-545	183	24	interventions	intervention	NOUN
abrj-545	183	25	.	.	PUNCT
abrj-545	184	1	in	in	ADP
abrj-545	184	2	conclusion	conclusion	NOUN
abrj-545	184	3	,	,	PUNCT
abrj-545	184	4	this	this	DET
abrj-545	184	5	study	study	NOUN
abrj-545	184	6	reinforces	reinforce	VERB
abrj-545	184	7	the	the	DET
abrj-545	184	8	critical	critical	ADJ
abrj-545	184	9	role	role	NOUN
abrj-545	184	10	of	of	ADP
abrj-545	184	11	transparency	transparency	NOUN
abrj-545	184	12	,	,	PUNCT
abrj-545	184	13	standardized	standardized	ADJ
abrj-545	184	14	metrics	metric	NOUN
abrj-545	184	15	,	,	PUNCT
abrj-545	184	16	and	and	CCONJ
abrj-545	184	17	accountability	accountability	NOUN
abrj-545	184	18	in	in	ADP
abrj-545	184	19	enhancing	enhance	VERB
abrj-545	184	20	the	the	DET
abrj-545	184	21	quality	quality	NOUN
abrj-545	184	22	and	and	CCONJ
abrj-545	184	23	impact	impact	NOUN
abrj-545	184	24	of	of	ADP
abrj-545	184	25	corporate	corporate	ADJ
abrj-545	184	26	sustainability	sustainability	NOUN
abrj-545	184	27	reporting	reporting	NOUN
abrj-545	184	28	.	.	PUNCT
abrj-545	185	1	addressing	address	VERB
abrj-545	185	2	existing	exist	VERB
abrj-545	185	3	gaps	gap	NOUN
abrj-545	185	4	through	through	ADP
abrj-545	185	5	collaborative	collaborative	ADJ
abrj-545	185	6	efforts	effort	NOUN
abrj-545	185	7	among	among	ADP
abrj-545	185	8	regulators	regulator	NOUN
abrj-545	185	9	,	,	PUNCT
abrj-545	185	10	standard	standard	NOUN
abrj-545	185	11	-	-	PUNCT
abrj-545	185	12	setters	setter	NOUN
abrj-545	185	13	,	,	PUNCT
abrj-545	185	14	companies	company	NOUN
abrj-545	185	15	,	,	PUNCT
abrj-545	185	16	and	and	CCONJ
abrj-545	185	17	researchers	researcher	NOUN
abrj-545	185	18	is	be	AUX
abrj-545	185	19	essential	essential	ADJ
abrj-545	185	20	to	to	ADP
abrj-545	185	21	realizing	realize	VERB
abrj-545	185	22	sustainability	sustainability	NOUN
abrj-545	185	23	reporting	reporting	NOUN
abrj-545	185	24	as	as	ADP
abrj-545	185	25	a	a	DET
abrj-545	185	26	powerful	powerful	ADJ
abrj-545	185	27	instrument	instrument	NOUN
abrj-545	185	28	for	for	ADP
abrj-545	185	29	corporate	corporate	ADJ
abrj-545	185	30	responsibility	responsibility	NOUN
abrj-545	185	31	and	and	CCONJ
abrj-545	185	32	social	social	ADJ
abrj-545	185	33	progress	progress	NOUN
abrj-545	185	34	.	.	PUNCT
abrj-545	186	1	6	6	X
abrj-545	186	2	.	.	X
abrj-545	186	3	conclusion	conclusion	NOUN
abrj-545	186	4	this	this	DET
abrj-545	186	5	qualitative	qualitative	ADJ
abrj-545	186	6	literature	literature	NOUN
abrj-545	186	7	review	review	NOUN
abrj-545	186	8	highlights	highlight	VERB
abrj-545	186	9	the	the	DET
abrj-545	186	10	pivotal	pivotal	ADJ
abrj-545	186	11	role	role	NOUN
abrj-545	186	12	of	of	ADP
abrj-545	186	13	transparency	transparency	NOUN
abrj-545	186	14	in	in	ADP
abrj-545	186	15	enhancing	enhance	VERB
abrj-545	186	16	the	the	DET
abrj-545	186	17	credibility	credibility	NOUN
abrj-545	186	18	and	and	CCONJ
abrj-545	186	19	effectiveness	effectiveness	NOUN
abrj-545	186	20	of	of	ADP
abrj-545	186	21	corporate	corporate	ADJ
abrj-545	186	22	sustainability	sustainability	NOUN
abrj-545	186	23	reporting	reporting	NOUN
abrj-545	186	24	.	.	PUNCT
abrj-545	187	1	despite	despite	SCONJ
abrj-545	187	2	notable	notable	ADJ
abrj-545	187	3	progress	progress	NOUN
abrj-545	187	4	in	in	ADP
abrj-545	187	5	disclosure	disclosure	NOUN
abrj-545	187	6	practices	practice	NOUN
abrj-545	187	7	,	,	PUNCT
abrj-545	187	8	significant	significant	ADJ
abrj-545	187	9	inconsistencies	inconsistency	NOUN
abrj-545	187	10	remain	remain	VERB
abrj-545	187	11	in	in	ADP
abrj-545	187	12	the	the	DET
abrj-545	187	13	adoption	adoption	NOUN
abrj-545	187	14	and	and	CCONJ
abrj-545	187	15	standardization	standardization	NOUN
abrj-545	187	16	of	of	ADP
abrj-545	187	17	esg	esg	PROPN
abrj-545	187	18	metrics	metric	NOUN
abrj-545	187	19	,	,	PUNCT
abrj-545	187	20	which	which	PRON
abrj-545	187	21	impede	impede	VERB
abrj-545	187	22	meaningful	meaningful	ADJ
abrj-545	187	23	comparability	comparability	NOUN
abrj-545	187	24	and	and	CCONJ
abrj-545	187	25	stakeholder	stakeholder	NOUN
abrj-545	187	26	trust	trust	PROPN
abrj-545	187	27	.	.	PUNCT
abrj-545	188	1	the	the	DET
abrj-545	188	2	fragmentation	fragmentation	NOUN
abrj-545	188	3	observed	observe	VERB
abrj-545	188	4	in	in	ADP
abrj-545	188	5	environmental	environmental	ADJ
abrj-545	188	6	,	,	PUNCT
abrj-545	188	7	social	social	ADJ
abrj-545	188	8	,	,	PUNCT
abrj-545	188	9	and	and	CCONJ
abrj-545	188	10	governance	governance	NOUN
abrj-545	188	11	indicators	indicator	NOUN
abrj-545	188	12	underscores	underscore	VERB
abrj-545	188	13	the	the	DET
abrj-545	188	14	urgent	urgent	ADJ
abrj-545	188	15	need	need	NOUN
abrj-545	188	16	for	for	ADP
abrj-545	188	17	harmonized	harmonized	ADJ
abrj-545	188	18	measurement	measurement	NOUN
abrj-545	188	19	frameworks	framework	NOUN
abrj-545	188	20	to	to	PART
abrj-545	188	21	provide	provide	VERB
abrj-545	188	22	clearer	clear	ADJ
abrj-545	188	23	,	,	PUNCT
abrj-545	188	24	more	more	ADV
abrj-545	188	25	reliable	reliable	ADJ
abrj-545	188	26	data	datum	NOUN
abrj-545	188	27	.	.	PUNCT
abrj-545	189	1	accountability	accountability	NOUN
abrj-545	189	2	mechanisms	mechanism	NOUN
abrj-545	189	3	,	,	PUNCT
abrj-545	189	4	while	while	SCONJ
abrj-545	189	5	increasingly	increasingly	ADV
abrj-545	189	6	integrated	integrate	VERB
abrj-545	189	7	into	into	ADP
abrj-545	189	8	corporate	corporate	ADJ
abrj-545	189	9	governance	governance	NOUN
abrj-545	189	10	structures	structure	NOUN
abrj-545	189	11	,	,	PUNCT
abrj-545	189	12	still	still	ADV
abrj-545	189	13	show	show	VERB
abrj-545	189	14	limitations	limitation	NOUN
abrj-545	189	15	in	in	ADP
abrj-545	189	16	stakeholder	stakeholder	NOUN
abrj-545	189	17	engagement	engagement	NOUN
abrj-545	189	18	and	and	CCONJ
abrj-545	189	19	external	external	ADJ
abrj-545	189	20	assurance	assurance	NOUN
abrj-545	189	21	coverage	coverage	NOUN
abrj-545	189	22	.	.	PUNCT
abrj-545	190	1	the	the	DET
abrj-545	190	2	relatively	relatively	ADV
abrj-545	190	3	low	low	ADJ
abrj-545	190	4	adoption	adoption	NOUN
abrj-545	190	5	of	of	ADP
abrj-545	190	6	third	third	ADJ
abrj-545	190	7	-	-	PUNCT
abrj-545	190	8	party	party	NOUN
abrj-545	190	9	verification	verification	NOUN
abrj-545	190	10	,	,	PUNCT
abrj-545	190	11	especially	especially	ADV
abrj-545	190	12	for	for	ADP
abrj-545	190	13	social	social	ADJ
abrj-545	190	14	and	and	CCONJ
abrj-545	190	15	governance	governance	NOUN
abrj-545	190	16	information	information	NOUN
abrj-545	190	17	,	,	PUNCT
abrj-545	190	18	points	point	VERB
abrj-545	190	19	to	to	ADP
abrj-545	190	20	gaps	gap	NOUN
abrj-545	190	21	that	that	PRON
abrj-545	190	22	undermine	undermine	VERB
abrj-545	190	23	the	the	DET
abrj-545	190	24	overall	overall	ADJ
abrj-545	190	25	integrity	integrity	NOUN
abrj-545	190	26	of	of	ADP
abrj-545	190	27	sustainability	sustainability	NOUN
abrj-545	190	28	reports	report	NOUN
abrj-545	190	29	.	.	PUNCT
abrj-545	191	1	moreover	moreover	ADV
abrj-545	191	2	,	,	PUNCT
abrj-545	191	3	measuring	measure	VERB
abrj-545	191	4	social	social	ADJ
abrj-545	191	5	impact	impact	NOUN
abrj-545	191	6	continues	continue	VERB
abrj-545	191	7	to	to	PART
abrj-545	191	8	be	be	AUX
abrj-545	191	9	challenging	challenge	VERB
abrj-545	191	10	,	,	PUNCT
abrj-545	191	11	with	with	ADP
abrj-545	191	12	a	a	DET
abrj-545	191	13	predominant	predominant	ADJ
abrj-545	191	14	reliance	reliance	NOUN
abrj-545	191	15	on	on	ADP
abrj-545	191	16	qualitative	qualitative	ADJ
abrj-545	191	17	narratives	narrative	NOUN
abrj-545	191	18	and	and	CCONJ
abrj-545	191	19	insufficient	insufficient	ADJ
abrj-545	191	20	quantitative	quantitative	ADJ
abrj-545	191	21	outcome	outcome	NOUN
abrj-545	191	22	indicators	indicator	NOUN
abrj-545	191	23	,	,	PUNCT
abrj-545	191	24	which	which	PRON
abrj-545	191	25	restricts	restrict	VERB
abrj-545	191	26	the	the	DET
abrj-545	191	27	ability	ability	NOUN
abrj-545	191	28	to	to	PART
abrj-545	191	29	evaluate	evaluate	VERB
abrj-545	191	30	real	real	ADJ
abrj-545	191	31	societal	societal	ADJ
abrj-545	191	32	benefits	benefit	NOUN
abrj-545	191	33	.	.	PUNCT
abrj-545	192	1	the	the	DET
abrj-545	192	2	evolving	evolve	VERB
abrj-545	192	3	trend	trend	NOUN
abrj-545	192	4	toward	toward	ADP
abrj-545	192	5	integrated	integrated	ADJ
abrj-545	192	6	and	and	CCONJ
abrj-545	192	7	impact	impact	NOUN
abrj-545	192	8	-	-	PUNCT
abrj-545	192	9	oriented	orient	VERB
abrj-545	192	10	reporting	reporting	NOUN
abrj-545	192	11	offers	offer	VERB
abrj-545	192	12	promising	promise	VERB
abrj-545	192	13	avenues	avenue	NOUN
abrj-545	192	14	for	for	ADP
abrj-545	192	15	more	more	ADV
abrj-545	192	16	comprehensive	comprehensive	ADJ
abrj-545	192	17	communication	communication	NOUN
abrj-545	192	18	of	of	ADP
abrj-545	192	19	sustainability	sustainability	NOUN
abrj-545	192	20	performance	performance	NOUN
abrj-545	192	21	.	.	PUNCT
abrj-545	193	1	however	however	ADV
abrj-545	193	2	,	,	PUNCT
abrj-545	193	3	these	these	DET
abrj-545	193	4	approaches	approach	NOUN
abrj-545	193	5	are	be	AUX
abrj-545	193	6	not	not	PART
abrj-545	193	7	yet	yet	ADV
abrj-545	193	8	widely	widely	ADV
abrj-545	193	9	established	establish	VERB
abrj-545	193	10	and	and	CCONJ
abrj-545	193	11	require	require	VERB
abrj-545	193	12	further	further	ADJ
abrj-545	193	13	development	development	NOUN
abrj-545	193	14	of	of	ADP
abrj-545	193	15	standardized	standardized	ADJ
abrj-545	193	16	impact	impact	NOUN
abrj-545	193	17	metrics	metric	NOUN
abrj-545	193	18	and	and	CCONJ
abrj-545	193	19	methodologies	methodology	NOUN
abrj-545	193	20	to	to	PART
abrj-545	193	21	fulfill	fulfill	VERB
abrj-545	193	22	their	their	PRON
abrj-545	193	23	potential	potential	NOUN
abrj-545	193	24	.	.	PUNCT
abrj-545	194	1	collectively	collectively	ADV
abrj-545	194	2	,	,	PUNCT
abrj-545	194	3	these	these	DET
abrj-545	194	4	insights	insight	NOUN
abrj-545	194	5	emphasize	emphasize	VERB
abrj-545	194	6	the	the	DET
abrj-545	194	7	necessity	necessity	NOUN
abrj-545	194	8	for	for	ADP
abrj-545	194	9	coordinated	coordinated	ADJ
abrj-545	194	10	efforts	effort	NOUN
abrj-545	194	11	among	among	ADP
abrj-545	194	12	regulators	regulator	NOUN
abrj-545	194	13	,	,	PUNCT
abrj-545	194	14	standard	standard	NOUN
abrj-545	194	15	-	-	PUNCT
abrj-545	194	16	setting	set	VERB
abrj-545	194	17	bodies	body	NOUN
abrj-545	194	18	,	,	PUNCT
abrj-545	194	19	corporations	corporation	NOUN
abrj-545	194	20	,	,	PUNCT
abrj-545	194	21	and	and	CCONJ
abrj-545	194	22	researchers	researcher	NOUN
abrj-545	194	23	to	to	PART
abrj-545	194	24	enhance	enhance	VERB
abrj-545	194	25	reporting	report	VERB
abrj-545	194	26	quality	quality	NOUN
abrj-545	194	27	.	.	PUNCT
abrj-545	195	1	advancing	advance	VERB
abrj-545	195	2	transparency	transparency	NOUN
abrj-545	195	3	,	,	PUNCT
abrj-545	195	4	metric	metric	ADJ
abrj-545	195	5	consistency	consistency	NOUN
abrj-545	195	6	,	,	PUNCT
abrj-545	195	7	robust	robust	ADJ
abrj-545	195	8	accountability	accountability	NOUN
abrj-545	195	9	,	,	PUNCT
abrj-545	195	10	and	and	CCONJ
abrj-545	195	11	social	social	ADJ
abrj-545	195	12	impact	impact	NOUN
abrj-545	195	13	measurement	measurement	NOUN
abrj-545	195	14	is	be	AUX
abrj-545	195	15	critical	critical	ADJ
abrj-545	195	16	to	to	ADP
abrj-545	195	17	ensuring	ensure	VERB
abrj-545	195	18	that	that	SCONJ
abrj-545	195	19	sustainability	sustainability	NOUN
abrj-545	195	20	reporting	reporting	NOUN
abrj-545	195	21	serves	serve	VERB
abrj-545	195	22	as	as	ADP
abrj-545	195	23	a	a	DET
abrj-545	195	24	trusted	trusted	ADJ
abrj-545	195	25	and	and	CCONJ
abrj-545	195	26	effective	effective	ADJ
abrj-545	195	27	tool	tool	NOUN
abrj-545	195	28	for	for	ADP
abrj-545	195	29	corporate	corporate	ADJ
abrj-545	195	30	responsibility	responsibility	NOUN
abrj-545	195	31	and	and	CCONJ
abrj-545	195	32	societal	societal	ADJ
abrj-545	195	33	progress	progress	NOUN
abrj-545	195	34	.	.	PUNCT
abrj-545	196	1	references	reference	NOUN
abrj-545	196	2	alessa	alessa	NOUN
abrj-545	196	3	,	,	PUNCT
abrj-545	196	4	n.	n.	NOUN
abrj-545	196	5	,	,	PUNCT
abrj-545	196	6	akparep	akparep	PROPN
abrj-545	196	7	,	,	PUNCT
abrj-545	196	8	j.	j.	PROPN
abrj-545	196	9	y.	y.	PROPN
abrj-545	196	10	,	,	PUNCT
abrj-545	196	11	sulemana	sulemana	PROPN
abrj-545	196	12	,	,	PUNCT
abrj-545	196	13	i.	i.	PROPN
abrj-545	196	14	,	,	PUNCT
abrj-545	196	15	&	&	CCONJ
abrj-545	196	16	agyemang	agyemang	PROPN
abrj-545	196	17	,	,	PUNCT
abrj-545	196	18	a.	a.	PROPN
abrj-545	196	19	o.	o.	PROPN
abrj-545	196	20	(	(	PUNCT
abrj-545	196	21	2024	2024	NUM
abrj-545	196	22	)	)	PUNCT
abrj-545	196	23	.	.	PUNCT
abrj-545	197	1	does	do	AUX
abrj-545	197	2	stakeholder	stakeholder	VERB
abrj-545	197	3	pressure	pressure	NOUN
abrj-545	197	4	influence	influence	NOUN
abrj-545	197	5	firms	firm	NOUN
abrj-545	197	6	’	'	PUNCT
abrj-545	197	7	environmental	environmental	ADJ
abrj-545	197	8	,	,	PUNCT
abrj-545	197	9	social	social	ADJ
abrj-545	197	10	and	and	CCONJ
abrj-545	197	11	governance	governance	NOUN
abrj-545	197	12	(	(	PUNCT
abrj-545	197	13	esg	esg	NOUN
abrj-545	197	14	)	)	PUNCT
abrj-545	197	15	disclosure	disclosure	NOUN
abrj-545	197	16	?	?	PUNCT
abrj-545	198	1	evidence	evidence	NOUN
abrj-545	198	2	from	from	ADP
abrj-545	198	3	ghana	ghana	PROPN
abrj-545	198	4	.	.	PUNCT
abrj-545	199	1	cogent	cogent	NOUN
abrj-545	199	2	business	business	PROPN
abrj-545	199	3	&	&	CCONJ
abrj-545	199	4	management	management	PROPN
abrj-545	199	5	,	,	PUNCT
abrj-545	199	6	11(1	11(1	NUM
abrj-545	199	7	)	)	PUNCT
abrj-545	199	8	,	,	PUNCT
abrj-545	199	9	2303790	2303790	NUM
abrj-545	199	10	.	.	PUNCT
abrj-545	200	1	https://doi.org/10.1080/23311975.2024.2303790	https://doi.org/10.1080/23311975.2024.2303790	PROPN
abrj-545	200	2	aljanadi	aljanadi	NOUN
abrj-545	200	3	,	,	PUNCT
abrj-545	200	4	y.	y.	PROPN
abrj-545	200	5	(	(	PUNCT
abrj-545	200	6	2025	2025	NUM
abrj-545	200	7	)	)	PUNCT
abrj-545	200	8	.	.	PUNCT
abrj-545	201	1	gender	gender	NOUN
abrj-545	201	2	diversity	diversity	NOUN
abrj-545	201	3	and	and	CCONJ
abrj-545	201	4	disclosure	disclosure	NOUN
abrj-545	201	5	:	:	PUNCT
abrj-545	201	6	a	a	DET
abrj-545	201	7	meta	meta	ADJ
abrj-545	201	8	-	-	PUNCT
abrj-545	201	9	analysis	analysis	NOUN
abrj-545	201	10	.	.	PUNCT
abrj-545	202	1	international	international	ADJ
abrj-545	202	2	journal	journal	NOUN
abrj-545	202	3	of	of	ADP
abrj-545	202	4	disclosure	disclosure	NOUN
abrj-545	202	5	and	and	CCONJ
abrj-545	202	6	governance	governance	NOUN
abrj-545	202	7	,	,	PUNCT
abrj-545	202	8	1–15	1–15	NUM
abrj-545	202	9	.	.	PUNCT
abrj-545	203	1	https://doi.org/10.1057/s41310-025-00187-3	https://doi.org/10.1057/s41310-025-00187-3	PROPN
abrj-545	203	2	annarelli	annarelli	PROPN
abrj-545	203	3	,	,	PUNCT
abrj-545	203	4	a.	a.	NOUN
abrj-545	203	5	,	,	PUNCT
abrj-545	203	6	catarci	catarci	NOUN
abrj-545	203	7	,	,	PUNCT
abrj-545	203	8	t.	t.	PROPN
abrj-545	203	9	,	,	PUNCT
abrj-545	203	10	&	&	CCONJ
abrj-545	203	11	palagi	palagi	PROPN
abrj-545	203	12	,	,	PUNCT
abrj-545	203	13	l.	l.	PROPN
abrj-545	203	14	(	(	PUNCT
abrj-545	203	15	2024	2024	NUM
abrj-545	203	16	)	)	PUNCT
abrj-545	203	17	.	.	PUNCT
abrj-545	204	1	the	the	DET
abrj-545	204	2	forgotten	forget	VERB
abrj-545	204	3	pillar	pillar	NOUN
abrj-545	204	4	of	of	ADP
abrj-545	204	5	sustainability	sustainability	NOUN
abrj-545	204	6	:	:	PUNCT
abrj-545	204	7	development	development	NOUN
abrj-545	204	8	of	of	ADP
abrj-545	204	9	the	the	DET
abrj-545	204	10	s	s	NOUN
abrj-545	204	11	-	-	PUNCT
abrj-545	204	12	assessment	assessment	NOUN
abrj-545	204	13	tool	tool	NOUN
abrj-545	204	14	to	to	PART
abrj-545	204	15	evaluate	evaluate	VERB
abrj-545	204	16	organizational	organizational	ADJ
abrj-545	204	17	social	social	ADJ
abrj-545	204	18	sustainability	sustainability	NOUN
abrj-545	204	19	.	.	PUNCT
abrj-545	205	1	arxiv	arxiv	PROPN
abrj-545	205	2	.	.	PUNCT
abrj-545	206	1	https://arxiv.org/abs/2404.04077	https://arxiv.org/abs/2404.04077	PROPN
abrj-545	206	2	arena	arena	PROPN
abrj-545	206	3	,	,	PUNCT
abrj-545	206	4	c.	c.	PROPN
abrj-545	206	5	,	,	PUNCT
abrj-545	206	6	bozzolan	bozzolan	PROPN
abrj-545	206	7	,	,	PUNCT
abrj-545	206	8	s.	s.	PROPN
abrj-545	206	9	,	,	PUNCT
abrj-545	206	10	&	&	CCONJ
abrj-545	206	11	imperatore	imperatore	PROPN
abrj-545	206	12	,	,	PUNCT
abrj-545	206	13	c.	c.	PROPN
abrj-545	206	14	(	(	PUNCT
abrj-545	206	15	2024	2024	NUM
abrj-545	206	16	)	)	PUNCT
abrj-545	206	17	.	.	PUNCT
abrj-545	207	1	enhancing	enhance	VERB
abrj-545	207	2	environmental	environmental	ADJ
abrj-545	207	3	reporting	reporting	NOUN
abrj-545	207	4	:	:	PUNCT
abrj-545	207	5	a	a	DET
abrj-545	207	6	study	study	NOUN
abrj-545	207	7	on	on	ADP
abrj-545	207	8	the	the	DET
abrj-545	207	9	role	role	NOUN
abrj-545	207	10	of	of	ADP
abrj-545	207	11	narrative	narrative	NOUN
abrj-545	207	12	disclosure	disclosure	NOUN
abrj-545	207	13	,	,	PUNCT
abrj-545	207	14	firmand	firmand	NOUN
abrj-545	207	15	country	country	NOUN
abrj-545	207	16	-	-	PUNCT
abrj-545	207	17	level	level	NOUN
abrj-545	207	18	incentives	incentive	NOUN
abrj-545	207	19	.	.	PUNCT
abrj-545	208	1	corporate	corporate	ADJ
abrj-545	208	2	social	social	ADJ
abrj-545	208	3	responsibility	responsibility	NOUN
abrj-545	208	4	and	and	CCONJ
abrj-545	208	5	environmental	environmental	ADJ
abrj-545	208	6	management	management	NOUN
abrj-545	208	7	,	,	PUNCT
abrj-545	208	8	31(4	31(4	NUM
abrj-545	208	9	)	)	PUNCT
abrj-545	208	10	,	,	PUNCT
abrj-545	208	11	3414–3428	3414–3428	NUM
abrj-545	208	12	.	.	PUNCT
abrj-545	209	1	https://doi.org/10.1002/csr.2595	https://doi.org/10.1002/csr.2595	PROPN
abrj-545	209	2	atanda	atanda	NOUN
abrj-545	209	3	,	,	PUNCT
abrj-545	209	4	j.	j.	PROPN
abrj-545	209	5	o.	o.	PROPN
abrj-545	209	6	(	(	PUNCT
abrj-545	209	7	2019	2019	NUM
abrj-545	209	8	)	)	PUNCT
abrj-545	209	9	.	.	PUNCT
abrj-545	210	1	developing	develop	VERB
abrj-545	210	2	a	a	DET
abrj-545	210	3	social	social	ADJ
abrj-545	210	4	sustainability	sustainability	NOUN
abrj-545	210	5	assessment	assessment	NOUN
abrj-545	210	6	framework	framework	NOUN
abrj-545	210	7	.	.	PUNCT
abrj-545	211	1	sustainable	sustainable	ADJ
abrj-545	211	2	cities	city	NOUN
abrj-545	211	3	and	and	CCONJ
abrj-545	211	4	society	society	NOUN
abrj-545	211	5	,	,	PUNCT
abrj-545	211	6	44	44	NUM
abrj-545	211	7	,	,	PUNCT
abrj-545	211	8	237–252	237–252	NUM
abrj-545	211	9	.	.	PUNCT
abrj-545	212	1	https://doi.org/10.1016/j.scs.2018.09.023	https://doi.org/10.1016/j.scs.2018.09.023	PROPN
abrj-545	212	2	aureli	aureli	NOUN
abrj-545	212	3	,	,	PUNCT
abrj-545	212	4	s.	s.	PROPN
abrj-545	212	5	,	,	PUNCT
abrj-545	212	6	gigli	gigli	PROPN
abrj-545	212	7	,	,	PUNCT
abrj-545	212	8	s.	s.	PROPN
abrj-545	212	9	,	,	PUNCT
abrj-545	212	10	medei	medei	PROPN
abrj-545	212	11	,	,	PUNCT
abrj-545	212	12	r.	r.	PROPN
abrj-545	212	13	,	,	PUNCT
abrj-545	212	14	&	&	CCONJ
abrj-545	212	15	supino	supino	PROPN
abrj-545	212	16	,	,	PUNCT
abrj-545	212	17	e.	e.	PROPN
abrj-545	212	18	(	(	PUNCT
abrj-545	212	19	2020	2020	NUM
abrj-545	212	20	)	)	PUNCT
abrj-545	212	21	.	.	PUNCT
abrj-545	213	1	the	the	DET
abrj-545	213	2	value	value	NOUN
abrj-545	213	3	relevance	relevance	NOUN
abrj-545	213	4	of	of	ADP
abrj-545	213	5	environmental	environmental	ADJ
abrj-545	213	6	,	,	PUNCT
abrj-545	213	7	social	social	ADJ
abrj-545	213	8	,	,	PUNCT
abrj-545	213	9	and	and	CCONJ
abrj-545	213	10	governance	governance	NOUN
abrj-545	213	11	disclosure	disclosure	NOUN
abrj-545	213	12	:	:	PUNCT
abrj-545	213	13	evidence	evidence	NOUN
abrj-545	213	14	from	from	ADP
abrj-545	213	15	dow	dow	PROPN
abrj-545	213	16	jones	jones	PROPN
abrj-545	213	17	sustainability	sustainability	PROPN
abrj-545	213	18	world	world	PROPN
abrj-545	213	19	index	index	NOUN
abrj-545	213	20	listed	list	VERB
abrj-545	213	21	companies	company	NOUN
abrj-545	213	22	.	.	PUNCT
abrj-545	214	1	corporate	corporate	ADJ
abrj-545	214	2	social	social	ADJ
abrj-545	214	3	responsibility	responsibility	NOUN
abrj-545	214	4	and	and	CCONJ
abrj-545	214	5	environmental	environmental	ADJ
abrj-545	214	6	management	management	NOUN
abrj-545	214	7	,	,	PUNCT
abrj-545	214	8	27(1	27(1	NUM
abrj-545	214	9	)	)	PUNCT
abrj-545	214	10	,	,	PUNCT
abrj-545	214	11	43–52	43–52	PROPN
abrj-545	214	12	.	.	PUNCT
abrj-545	215	1	https://doi.org/10.1002/csr.1772	https://doi.org/10.1002/csr.1772	PROPN
abrj-545	215	2	babikian	babikian	PROPN
abrj-545	215	3	,	,	PUNCT
abrj-545	215	4	a.	a.	PROPN
abrj-545	215	5	,	,	PUNCT
abrj-545	215	6	&	&	CCONJ
abrj-545	215	7	fagrell	fagrell	PROPN
abrj-545	215	8	,	,	PUNCT
abrj-545	215	9	a.	a.	NOUN
abrj-545	215	10	(	(	PUNCT
abrj-545	215	11	2021	2021	NUM
abrj-545	215	12	)	)	PUNCT
abrj-545	215	13	.	.	PUNCT
abrj-545	216	1	identifying	identify	VERB
abrj-545	216	2	incentives	incentive	NOUN
abrj-545	216	3	and	and	CCONJ
abrj-545	216	4	discouragements	discouragement	NOUN
abrj-545	216	5	to	to	PART
abrj-545	216	6	understand	understand	VERB
abrj-545	216	7	how	how	SCONJ
abrj-545	216	8	a	a	DET
abrj-545	216	9	scope	scope	NOUN
abrj-545	216	10	3	3	NUM
abrj-545	216	11	boundary	boundary	NOUN
abrj-545	216	12	could	could	AUX
abrj-545	216	13	be	be	AUX
abrj-545	216	14	set	set	VERB
abrj-545	216	15	:	:	PUNCT
abrj-545	216	16	a	a	DET
abrj-545	216	17	case	case	NOUN
abrj-545	216	18	study	study	NOUN
abrj-545	216	19	on	on	ADP
abrj-545	216	20	a	a	DET
abrj-545	216	21	metal	metal	NOUN
abrj-545	216	22	processing	processing	NOUN
abrj-545	216	23	company	company	NOUN
abrj-545	216	24	.	.	PUNCT
abrj-545	217	1	backfires	backfires	PROPN
abrj-545	217	2	,	,	PUNCT
abrj-545	217	3	w.	w.	PROPN
abrj-545	217	4	c.	c.	PROPN
abrj-545	217	5	(	(	PUNCT
abrj-545	217	6	2019	2019	NUM
abrj-545	217	7	)	)	PUNCT
abrj-545	217	8	.	.	PUNCT
abrj-545	218	1	understanding	understand	VERB
abrj-545	218	2	stakeholders	stakeholder	NOUN
abrj-545	218	3	’	'	PUNCT
abrj-545	218	4	negative	negative	ADJ
abrj-545	218	5	responses	response	NOUN
abrj-545	218	6	to	to	ADP
abrj-545	218	7	corporate	corporate	ADJ
abrj-545	218	8	social	social	ADJ
abrj-545	218	9	responsibility	responsibility	NOUN
abrj-545	218	10	.	.	PUNCT
abrj-545	219	1	in	in	ADP
abrj-545	219	2	d.	d.	PROPN
abrj-545	219	3	m.	m.	PROPN
abrj-545	219	4	mayer	mayer	PROPN
abrj-545	219	5	,	,	PUNCT
abrj-545	219	6	m	m	PROPN
abrj-545	219	7	.	.	PUNCT
abrj-545	220	1	schminke	schminke	PROPN
abrj-545	220	2	,	,	PUNCT
abrj-545	220	3	&	&	CCONJ
abrj-545	220	4	m.	m.	PROPN
abrj-545	220	5	schminke	schminke	PROPN
abrj-545	220	6	(	(	PUNCT
abrj-545	220	7	eds	ed	NOUN
abrj-545	220	8	.	.	PUNCT
abrj-545	220	9	)	)	PUNCT
abrj-545	220	10	,	,	PUNCT
abrj-545	220	11	the	the	DET
abrj-545	220	12	oxford	oxford	ADJ
abrj-545	220	13	handbook	handbook	NOUN
abrj-545	220	14	of	of	ADP
abrj-545	220	15	corporate	corporate	ADJ
abrj-545	220	16	social	social	ADJ
abrj-545	220	17	responsibility	responsibility	NOUN
abrj-545	220	18	:	:	PUNCT
abrj-545	220	19	psychological	psychological	ADJ
abrj-545	220	20	and	and	CCONJ
abrj-545	220	21	organizational	organizational	ADJ
abrj-545	220	22	perspectives	perspective	NOUN
abrj-545	220	23	(	(	PUNCT
abrj-545	220	24	pp	pp	ADJ
abrj-545	220	25	.	.	PUNCT
abrj-545	221	1	207–220	207–220	NUM
abrj-545	221	2	)	)	PUNCT
abrj-545	221	3	.	.	PUNCT
abrj-545	222	1	oxford	oxford	PROPN
abrj-545	222	2	university	university	PROPN
abrj-545	222	3	press	press	NOUN
abrj-545	222	4	.	.	PUNCT
abrj-545	223	1	https://doi.org/10.1093/oxfordhb/9780198802280.013.9	https://doi.org/10.1093/oxfordhb/9780198802280.013.9	PROPN
abrj-545	224	1	bax	bax	PROPN
abrj-545	224	2	,	,	PUNCT
abrj-545	224	3	k.	k.	PROPN
abrj-545	224	4	(	(	PUNCT
abrj-545	224	5	2023	2023	NUM
abrj-545	224	6	)	)	PUNCT
abrj-545	224	7	.	.	PUNCT
abrj-545	225	1	do	do	VERB
abrj-545	225	2	diverse	diverse	ADJ
abrj-545	225	3	and	and	CCONJ
abrj-545	225	4	inclusive	inclusive	ADJ
abrj-545	225	5	workplaces	workplace	NOUN
abrj-545	225	6	benefit	benefit	VERB
abrj-545	225	7	investors	investor	NOUN
abrj-545	225	8	?	?	PUNCT
abrj-545	226	1	an	an	DET
abrj-545	226	2	empirical	empirical	ADJ
abrj-545	226	3	analysis	analysis	NOUN
abrj-545	226	4	on	on	ADP
abrj-545	226	5	europe	europe	PROPN
abrj-545	226	6	and	and	CCONJ
abrj-545	226	7	the	the	DET
abrj-545	226	8	united	united	PROPN
abrj-545	226	9	states	states	PROPN
abrj-545	226	10	.	.	PUNCT
abrj-545	227	1	finance	finance	NOUN
abrj-545	227	2	research	research	NOUN
abrj-545	227	3	letters	letter	NOUN
abrj-545	227	4	,	,	PUNCT
abrj-545	227	5	52	52	NUM
abrj-545	227	6	,	,	PUNCT
abrj-545	227	7	103509	103509	NUM
abrj-545	227	8	.	.	PUNCT
abrj-545	228	1	https://doi.org/10.1016/j.frl.2022.103509	https://doi.org/10.1016/j.frl.2022.103509	PROPN
abrj-545	228	2	bennett	bennett	PROPN
abrj-545	228	3	,	,	PUNCT
abrj-545	228	4	m.	m.	NOUN
abrj-545	228	5	,	,	PUNCT
abrj-545	228	6	james	james	PROPN
abrj-545	228	7	,	,	PUNCT
abrj-545	228	8	p.	p.	PROPN
abrj-545	228	9	,	,	PUNCT
abrj-545	228	10	&	&	CCONJ
abrj-545	228	11	klinkers	klinkers	PROPN
abrj-545	228	12	,	,	PUNCT
abrj-545	228	13	l.	l.	PROPN
abrj-545	228	14	(	(	PUNCT
abrj-545	228	15	2017	2017	NUM
abrj-545	228	16	)	)	PUNCT
abrj-545	228	17	.	.	PUNCT
abrj-545	229	1	sustainable	sustainable	ADJ
abrj-545	229	2	measures	measure	NOUN
abrj-545	229	3	:	:	PUNCT
abrj-545	229	4	evaluation	evaluation	NOUN
abrj-545	229	5	and	and	CCONJ
abrj-545	229	6	reporting	reporting	NOUN
abrj-545	229	7	of	of	ADP
abrj-545	229	8	environmental	environmental	ADJ
abrj-545	229	9	and	and	CCONJ
abrj-545	229	10	social	social	ADJ
abrj-545	229	11	performance	performance	NOUN
abrj-545	229	12	.	.	PUNCT
abrj-545	230	1	routledge	routledge	PROPN
abrj-545	230	2	.	.	PUNCT
abrj-545	231	1	https://doi.org/10.4324/9781351283055	https://doi.org/10.4324/9781351283055	ADV
abrj-545	231	2	boiral	boiral	ADJ
abrj-545	231	3	,	,	PUNCT
abrj-545	231	4	o.	o.	PROPN
abrj-545	231	5	,	,	PUNCT
abrj-545	231	6	heras	hera	NOUN
abrj-545	231	7	-	-	ADJ
abrj-545	231	8	saizarbitoria	saizarbitoria	NOUN
abrj-545	231	9	,	,	PUNCT
abrj-545	231	10	i.	i.	NOUN
abrj-545	231	11	,	,	PUNCT
abrj-545	231	12	&	&	CCONJ
abrj-545	231	13	brotherton	brotherton	PROPN
abrj-545	231	14	,	,	PUNCT
abrj-545	231	15	m.	m.	NOUN
abrj-545	231	16	c.	c.	PROPN
abrj-545	231	17	(	(	PUNCT
abrj-545	231	18	2019	2019	NUM
abrj-545	231	19	)	)	PUNCT
abrj-545	231	20	.	.	PUNCT
abrj-545	232	1	assessing	assess	VERB
abrj-545	232	2	and	and	CCONJ
abrj-545	232	3	improving	improve	VERB
abrj-545	232	4	the	the	DET
abrj-545	232	5	quality	quality	NOUN
abrj-545	232	6	of	of	ADP
abrj-545	232	7	sustainability	sustainability	NOUN
abrj-545	232	8	reports	report	NOUN
abrj-545	232	9	:	:	PUNCT
abrj-545	232	10	the	the	DET
abrj-545	232	11	auditors	auditor	NOUN
abrj-545	232	12	’	’	PART
abrj-545	232	13	perspective	perspective	NOUN
abrj-545	232	14	.	.	PUNCT
abrj-545	233	1	journal	journal	PROPN
abrj-545	233	2	of	of	ADP
abrj-545	233	3	business	business	NOUN
abrj-545	233	4	ethics	ethic	NOUN
abrj-545	233	5	,	,	PUNCT
abrj-545	233	6	155(3	155(3	NUM
abrj-545	233	7	)	)	PUNCT
abrj-545	233	8	,	,	PUNCT
abrj-545	233	9	703–721	703–721	NUM
abrj-545	233	10	.	.	PUNCT
abrj-545	233	11	https://doi.org/10.1007/s10551-017-3516-4	https://doi.org/10.1007/s10551-017-3516-4	PROPN
abrj-545	233	12	bongermino	bongermino	PROPN
abrj-545	233	13	,	,	PUNCT
abrj-545	233	14	g.	g.	PROPN
abrj-545	233	15	,	,	PUNCT
abrj-545	233	16	&	&	CCONJ
abrj-545	233	17	romagnoli	romagnoli	PROPN
abrj-545	233	18	,	,	PUNCT
abrj-545	233	19	s.	s.	PROPN
abrj-545	233	20	(	(	PUNCT
abrj-545	233	21	2025	2025	NUM
abrj-545	233	22	)	)	PUNCT
abrj-545	233	23	.	.	PUNCT
abrj-545	234	1	esg	esg	NOUN
abrj-545	234	2	rating	rating	NOUN
abrj-545	234	3	and	and	CCONJ
abrj-545	234	4	ambiguity	ambiguity	NOUN
abrj-545	234	5	:	:	PUNCT
abrj-545	234	6	an	an	DET
abrj-545	234	7	informative	informative	ADJ
abrj-545	234	8	and	and	CCONJ
abrj-545	234	9	distorted	distorted	ADJ
abrj-545	234	10	signal	signal	NOUN
abrj-545	234	11	-	-	PUNCT
abrj-545	234	12	based	base	VERB
abrj-545	234	13	approach	approach	NOUN
abrj-545	234	14	.	.	PUNCT
abrj-545	235	1	decisions	decision	NOUN
abrj-545	235	2	in	in	ADP
abrj-545	235	3	economics	economic	NOUN
abrj-545	235	4	and	and	CCONJ
abrj-545	235	5	finance	finance	NOUN
abrj-545	235	6	,	,	PUNCT
abrj-545	235	7	1–42	1–42	PROPN
abrj-545	235	8	.	.	PUNCT
abrj-545	236	1	https://doi.org/10.1007/s10203-025-00507-y	https://doi.org/10.1007/s10203-025-00507-y	PROPN
abrj-545	236	2	bothello	bothello	PROPN
abrj-545	236	3	,	,	PUNCT
abrj-545	236	4	j.	j.	PROPN
abrj-545	236	5	,	,	PUNCT
abrj-545	236	6	ioannou	ioannou	PROPN
abrj-545	236	7	,	,	PUNCT
abrj-545	236	8	i.	i.	NOUN
abrj-545	236	9	,	,	PUNCT
abrj-545	236	10	porumb	porumb	NOUN
abrj-545	236	11	,	,	PUNCT
abrj-545	236	12	v.	v.	NOUN
abrj-545	236	13	a.	a.	PROPN
abrj-545	236	14	,	,	PUNCT
abrj-545	236	15	&	&	CCONJ
abrj-545	236	16	zengin‐karaibrahimoglu	zengin‐karaibrahimoglu	PROPN
abrj-545	236	17	,	,	PUNCT
abrj-545	236	18	y.	y.	PROPN
abrj-545	236	19	(	(	PUNCT
abrj-545	236	20	2023	2023	NUM
abrj-545	236	21	)	)	PUNCT
abrj-545	236	22	.	.	PUNCT
abrj-545	237	1	csr	csr	NOUN
abrj-545	237	2	decoupling	decouple	VERB
abrj-545	237	3	within	within	ADP
abrj-545	237	4	business	business	NOUN
abrj-545	237	5	groups	group	NOUN
abrj-545	237	6	and	and	CCONJ
abrj-545	237	7	the	the	DET
abrj-545	237	8	risk	risk	NOUN
abrj-545	237	9	of	of	ADP
abrj-545	237	10	perceived	perceive	VERB
abrj-545	237	11	greenwashing	greenwashing	NOUN
abrj-545	237	12	.	.	PUNCT
abrj-545	238	1	strategic	strategic	ADJ
abrj-545	238	2	management	management	NOUN
abrj-545	238	3	journal	journal	NOUN
abrj-545	238	4	,	,	PUNCT
abrj-545	238	5	44(13	44(13	NUM
abrj-545	238	6	)	)	PUNCT
abrj-545	238	7	,	,	PUNCT
abrj-545	238	8	3217–3251	3217–3251	NUM
abrj-545	238	9	.	.	PUNCT
abrj-545	239	1	https://doi.org/10.1002/smj.3532	https://doi.org/10.1002/smj.3532	PROPN
abrj-545	239	2	caglio	caglio	PROPN
abrj-545	239	3	,	,	PUNCT
abrj-545	239	4	a.	a.	NOUN
abrj-545	239	5	,	,	PUNCT
abrj-545	239	6	melloni	melloni	ADJ
abrj-545	239	7	,	,	PUNCT
abrj-545	239	8	g.	g.	PROPN
abrj-545	239	9	,	,	PUNCT
abrj-545	239	10	&	&	CCONJ
abrj-545	239	11	perego	perego	PROPN
abrj-545	239	12	,	,	PUNCT
abrj-545	239	13	p.	p.	NOUN
abrj-545	239	14	(	(	PUNCT
abrj-545	239	15	2020	2020	NUM
abrj-545	239	16	)	)	PUNCT
abrj-545	239	17	.	.	PUNCT
abrj-545	240	1	informational	informational	ADJ
abrj-545	240	2	content	content	NOUN
abrj-545	240	3	and	and	CCONJ
abrj-545	240	4	assurance	assurance	NOUN
abrj-545	240	5	of	of	ADP
abrj-545	240	6	textual	textual	ADJ
abrj-545	240	7	disclosures	disclosure	NOUN
abrj-545	240	8	:	:	PUNCT
abrj-545	240	9	evidence	evidence	NOUN
abrj-545	240	10	on	on	ADP
abrj-545	240	11	integrated	integrated	ADJ
abrj-545	240	12	reporting	reporting	NOUN
abrj-545	240	13	.	.	PUNCT
abrj-545	241	1	european	european	ADJ
abrj-545	241	2	accounting	accounting	PROPN
abrj-545	241	3	review	review	PROPN
abrj-545	241	4	,	,	PUNCT
abrj-545	241	5	29(1	29(1	NUM
abrj-545	241	6	)	)	PUNCT
abrj-545	241	7	,	,	PUNCT
abrj-545	241	8	55–83	55–83	NUM
abrj-545	241	9	.	.	PUNCT
abrj-545	242	1	https://doi.org/10.1080/09638180.2019.1613939	https://doi.org/10.1080/09638180.2019.1613939	PROPN
abrj-545	242	2	calabrese	calabrese	PROPN
abrj-545	242	3	,	,	PUNCT
abrj-545	242	4	a.	a.	NOUN
abrj-545	242	5	,	,	PUNCT
abrj-545	242	6	costa	costa	PROPN
abrj-545	242	7	,	,	PUNCT
abrj-545	242	8	r.	r.	PROPN
abrj-545	242	9	,	,	PUNCT
abrj-545	242	10	ghiron	ghiron	PROPN
abrj-545	242	11	,	,	PUNCT
abrj-545	242	12	n.	n.	PROPN
abrj-545	242	13	l.	l.	PROPN
abrj-545	242	14	,	,	PUNCT
abrj-545	242	15	&	&	CCONJ
abrj-545	242	16	menichini	menichini	NOUN
abrj-545	242	17	,	,	PUNCT
abrj-545	242	18	t.	t.	NOUN
abrj-545	242	19	(	(	PUNCT
abrj-545	242	20	2017	2017	NUM
abrj-545	242	21	)	)	PUNCT
abrj-545	242	22	.	.	PUNCT
abrj-545	243	1	materiality	materiality	NOUN
abrj-545	243	2	analysis	analysis	NOUN
abrj-545	243	3	in	in	ADP
abrj-545	243	4	sustainability	sustainability	NOUN
abrj-545	243	5	reporting	reporting	NOUN
abrj-545	243	6	:	:	PUNCT
abrj-545	243	7	a	a	DET
abrj-545	243	8	method	method	NOUN
abrj-545	243	9	for	for	ADP
abrj-545	243	10	making	make	VERB
abrj-545	243	11	it	it	PRON
abrj-545	243	12	work	work	VERB
abrj-545	243	13	in	in	ADP
abrj-545	243	14	practice	practice	NOUN
abrj-545	243	15	.	.	PUNCT
abrj-545	244	1	european	european	ADJ
abrj-545	244	2	journal	journal	PROPN
abrj-545	244	3	of	of	ADP
abrj-545	244	4	sustainable	sustainable	ADJ
abrj-545	244	5	development	development	NOUN
abrj-545	244	6	,	,	PUNCT
abrj-545	244	7	6(3	6(3	NUM
abrj-545	244	8	)	)	PUNCT
abrj-545	244	9	,	,	PUNCT
abrj-545	244	10	439	439	NUM
abrj-545	244	11	.	.	PUNCT
abrj-545	245	1	https://doi.org/10.14207/ejsd.2017.v6n3p439	https://doi.org/10.14207/ejsd.2017.v6n3p439	PROPN
abrj-545	245	2	carungu	carungu	NOUN
abrj-545	245	3	,	,	PUNCT
abrj-545	245	4	j.	j.	PROPN
abrj-545	245	5	,	,	PUNCT
abrj-545	245	6	di	di	X
abrj-545	245	7	pietra	pietra	PROPN
abrj-545	245	8	,	,	PUNCT
abrj-545	245	9	r.	r.	PROPN
abrj-545	245	10	,	,	PUNCT
abrj-545	245	11	molinari	molinari	PROPN
abrj-545	245	12	,	,	PUNCT
abrj-545	245	13	m.	m.	NOUN
abrj-545	245	14	,	,	PUNCT
abrj-545	245	15	&	&	CCONJ
abrj-545	245	16	nicolò	nicolò	PROPN
abrj-545	245	17	,	,	PUNCT
abrj-545	245	18	g.	g.	PROPN
abrj-545	245	19	(	(	PUNCT
abrj-545	245	20	2025	2025	NUM
abrj-545	245	21	)	)	PUNCT
abrj-545	245	22	.	.	PUNCT
abrj-545	246	1	confronting	confront	VERB
abrj-545	246	2	sustainability	sustainability	NOUN
abrj-545	246	3	grand	grand	ADJ
abrj-545	246	4	challenges	challenge	NOUN
abrj-545	246	5	:	:	PUNCT
abrj-545	246	6	how	how	SCONJ
abrj-545	246	7	do	do	AUX
abrj-545	246	8	standard	standard	ADJ
abrj-545	246	9	-	-	PUNCT
abrj-545	246	10	setters	setter	NOUN
abrj-545	246	11	shape	shape	VERB
abrj-545	246	12	sustainability	sustainability	NOUN
abrj-545	246	13	reporting	reporting	NOUN
abrj-545	246	14	standards	standard	NOUN
abrj-545	246	15	and	and	CCONJ
abrj-545	246	16	accountability	accountability	NOUN
abrj-545	246	17	practices	practice	NOUN
abrj-545	246	18	?	?	PUNCT
abrj-545	247	1	accounting	accounting	NOUN
abrj-545	247	2	,	,	PUNCT
abrj-545	247	3	auditing	auditing	NOUN
abrj-545	247	4	&	&	CCONJ
abrj-545	247	5	accountability	accountability	NOUN
abrj-545	247	6	journal	journal	NOUN
abrj-545	247	7	.	.	PUNCT
abrj-545	248	1	advance	advance	VERB
abrj-545	248	2	online	online	ADJ
abrj-545	248	3	publication	publication	NOUN
abrj-545	248	4	.	.	PUNCT
abrj-545	249	1	https://doi.org/10.1108/aaaj-01-2024-0018	https://doi.org/10.1108/aaaj-01-2024-0018	NOUN
abrj-545	249	2	cesarone	cesarone	PROPN
abrj-545	249	3	,	,	PUNCT
abrj-545	249	4	f.	f.	PROPN
abrj-545	249	5	,	,	PUNCT
abrj-545	249	6	martino	martino	PROPN
abrj-545	249	7	,	,	PUNCT
abrj-545	249	8	m.	m.	NOUN
abrj-545	249	9	l.	l.	PROPN
abrj-545	249	10	,	,	PUNCT
abrj-545	249	11	ricca	ricca	PROPN
abrj-545	249	12	,	,	PUNCT
abrj-545	249	13	f.	f.	PROPN
abrj-545	249	14	,	,	PUNCT
abrj-545	249	15	&	&	CCONJ
abrj-545	249	16	scozzari	scozzari	PROPN
abrj-545	249	17	,	,	PUNCT
abrj-545	249	18	a.	a.	NOUN
abrj-545	249	19	(	(	PUNCT
abrj-545	249	20	2024	2024	NUM
abrj-545	249	21	)	)	PUNCT
abrj-545	249	22	.	.	PUNCT
abrj-545	250	1	managing	manage	VERB
abrj-545	250	2	esg	esg	PROPN
abrj-545	250	3	ratings	rating	NOUN
abrj-545	250	4	disagreement	disagreement	NOUN
abrj-545	250	5	in	in	ADP
abrj-545	250	6	sustainable	sustainable	ADJ
abrj-545	250	7	portfolio	portfolio	NOUN
abrj-545	250	8	selection	selection	NOUN
abrj-545	250	9	.	.	PUNCT
abrj-545	251	1	computers	computer	NOUN
abrj-545	251	2	&	&	CCONJ
abrj-545	251	3	operations	operation	NOUN
abrj-545	251	4	research	research	NOUN
abrj-545	251	5	,	,	PUNCT
abrj-545	251	6	170	170	NUM
abrj-545	251	7	,	,	PUNCT
abrj-545	251	8	106766	106766	NUM
abrj-545	251	9	.	.	PUNCT
abrj-545	252	1	https://doi.org/10.1016/j.cor.2024.106766	https://doi.org/10.1016/j.cor.2024.106766	PROPN
abrj-545	252	2	chopra	chopra	PROPN
abrj-545	252	3	,	,	PUNCT
abrj-545	252	4	s.	s.	PROPN
abrj-545	252	5	s.	s.	PROPN
abrj-545	252	6	,	,	PUNCT
abrj-545	252	7	senadheera	senadheera	PROPN
abrj-545	252	8	,	,	PUNCT
abrj-545	252	9	s.	s.	PROPN
abrj-545	252	10	s.	s.	PROPN
abrj-545	252	11	,	,	PUNCT
abrj-545	252	12	dissanayake	dissanayake	PROPN
abrj-545	252	13	,	,	PUNCT
abrj-545	252	14	p.	p.	PROPN
abrj-545	252	15	d.	d.	PROPN
abrj-545	252	16	,	,	PUNCT
abrj-545	252	17	withana	withana	PROPN
abrj-545	252	18	,	,	PUNCT
abrj-545	252	19	p.	p.	NOUN
abrj-545	252	20	a.	a.	NOUN
abrj-545	252	21	,	,	PUNCT
abrj-545	252	22	chib	chib	NOUN
abrj-545	252	23	,	,	PUNCT
abrj-545	252	24	r.	r.	PROPN
abrj-545	252	25	,	,	PUNCT
abrj-545	252	26	rhee	rhee	PROPN
abrj-545	252	27	,	,	PUNCT
abrj-545	252	28	j.	j.	PROPN
abrj-545	252	29	h.	h.	PROPN
abrj-545	252	30	,	,	PUNCT
abrj-545	252	31	&	&	CCONJ
abrj-545	252	32	ok	ok	ADJ
abrj-545	252	33	,	,	PUNCT
abrj-545	252	34	y.	y.	PROPN
abrj-545	252	35	s.	s.	PROPN
abrj-545	252	36	(	(	PUNCT
abrj-545	252	37	2024	2024	NUM
abrj-545	252	38	)	)	PUNCT
abrj-545	252	39	.	.	PUNCT
abrj-545	253	1	navigating	navigate	VERB
abrj-545	253	2	the	the	DET
abrj-545	253	3	challenges	challenge	NOUN
abrj-545	253	4	of	of	ADP
abrj-545	253	5	environmental	environmental	ADJ
abrj-545	253	6	,	,	PUNCT
abrj-545	253	7	social	social	ADJ
abrj-545	253	8	,	,	PUNCT
abrj-545	253	9	and	and	CCONJ
abrj-545	253	10	governance	governance	NOUN
abrj-545	253	11	(	(	PUNCT
abrj-545	253	12	esg	esg	NOUN
abrj-545	253	13	)	)	PUNCT
abrj-545	253	14	reporting	reporting	NOUN
abrj-545	253	15	:	:	PUNCT
abrj-545	253	16	the	the	DET
abrj-545	253	17	path	path	NOUN
abrj-545	253	18	to	to	PART
abrj-545	253	19	broader	broad	ADJ
abrj-545	253	20	sustainable	sustainable	ADJ
abrj-545	253	21	development	development	NOUN
abrj-545	253	22	.	.	PUNCT
abrj-545	254	1	sustainability	sustainability	NOUN
abrj-545	254	2	,	,	PUNCT
abrj-545	254	3	16(2	16(2	NUM
abrj-545	254	4	)	)	PUNCT
abrj-545	254	5	,	,	PUNCT
abrj-545	254	6	606	606	NUM
abrj-545	254	7	.	.	PUNCT
abrj-545	254	8	https://doi.org/10.3390/su16020606	https://doi.org/10.3390/su16020606	PROPN
abrj-545	255	1	https://doi.org/10.1080/23311975.2024.2303790	https://doi.org/10.1080/23311975.2024.2303790	PROPN
abrj-545	255	2	https://doi.org/10.1002/csr.2595	https://doi.org/10.1002/csr.2595	PROPN
abrj-545	255	3	https://doi.org/10.1016/j.scs.2018.09.023	https://doi.org/10.1016/j.scs.2018.09.023	INTJ
abrj-545	255	4	https://doi.org/10.1002/csr.1772	https://doi.org/10.1002/csr.1772	PROPN
abrj-545	255	5	https://doi.org/10.1093/oxfordhb/9780198802280.013.9	https://doi.org/10.1093/oxfordhb/9780198802280.013.9	PROPN
abrj-545	255	6	https://doi.org/10.1016/j.frl.2022.103509	https://doi.org/10.1016/j.frl.2022.103509	X
abrj-545	255	7	https://doi.org/10.1007/s10551-017-3516-4	https://doi.org/10.1007/s10551-017-3516-4	PROPN
abrj-545	255	8	https://doi.org/10.1007/s10203-025-00507-y	https://doi.org/10.1007/s10203-025-00507-y	PROPN
abrj-545	255	9	https://doi.org/10.1002/smj.3532	https://doi.org/10.1002/smj.3532	PROPN
abrj-545	255	10	https://doi.org/10.1080/09638180.2019.1613939	https://doi.org/10.1080/09638180.2019.1613939	PROPN
abrj-545	255	11	https://doi.org/10.14207/ejsd.2017.v6n3p439	https://doi.org/10.14207/ejsd.2017.v6n3p439	PROPN
abrj-545	255	12	https://doi.org/10.1016/j.cor.2024.106766	https://doi.org/10.1016/j.cor.2024.106766	PROPN
abrj-545	255	13	https://doi.org/10.3390/su16020606	https://doi.org/10.3390/su16020606	PUNCT
abrj-545	255	14	asian	asian	PROPN
abrj-545	255	15	business	business	NOUN
abrj-545	255	16	research	research	NOUN
abrj-545	255	17	journal	journal	NOUN
abrj-545	255	18	,	,	PUNCT
abrj-545	255	19	2025	2025	NUM
abrj-545	255	20	,	,	PUNCT
abrj-545	255	21	10(8	10(8	NUM
abrj-545	255	22	):	):	PUNCT
abrj-545	255	23	95	95	NUM
abrj-545	255	24	-	-	SYM
abrj-545	255	25	102	102	NUM
abrj-545	255	26	101	101	NUM
abrj-545	255	27	©	©	PROPN
abrj-545	255	28	2025	2025	NUM
abrj-545	255	29	by	by	ADP
abrj-545	255	30	the	the	DET
abrj-545	255	31	author	author	NOUN
abrj-545	255	32	;	;	PUNCT
abrj-545	255	33	licensee	licensee	NOUN
abrj-545	255	34	eastern	eastern	ADJ
abrj-545	255	35	centre	centre	NOUN
abrj-545	255	36	of	of	ADP
abrj-545	255	37	science	science	NOUN
abrj-545	255	38	and	and	CCONJ
abrj-545	255	39	education	education	NOUN
abrj-545	255	40	,	,	PUNCT
abrj-545	255	41	usa	usa	PROPN
abrj-545	255	42	christensen	christensen	PROPN
abrj-545	255	43	,	,	PUNCT
abrj-545	255	44	h.	h.	PROPN
abrj-545	255	45	b.	b.	PROPN
abrj-545	255	46	,	,	PUNCT
abrj-545	255	47	hail	hail	PROPN
abrj-545	255	48	,	,	PUNCT
abrj-545	255	49	l.	l.	PROPN
abrj-545	255	50	,	,	PUNCT
abrj-545	255	51	&	&	CCONJ
abrj-545	255	52	leuz	leuz	PROPN
abrj-545	255	53	,	,	PUNCT
abrj-545	255	54	c.	c.	NOUN
abrj-545	255	55	(	(	PUNCT
abrj-545	255	56	2021	2021	NUM
abrj-545	255	57	)	)	PUNCT
abrj-545	255	58	.	.	PUNCT
abrj-545	256	1	mandatory	mandatory	ADJ
abrj-545	256	2	csr	csr	NOUN
abrj-545	256	3	and	and	CCONJ
abrj-545	256	4	sustainability	sustainability	NOUN
abrj-545	256	5	reporting	reporting	NOUN
abrj-545	256	6	:	:	PUNCT
abrj-545	256	7	economic	economic	ADJ
abrj-545	256	8	analysis	analysis	NOUN
abrj-545	256	9	and	and	CCONJ
abrj-545	256	10	literature	literature	NOUN
abrj-545	256	11	review	review	PROPN
abrj-545	256	12	.	.	PUNCT
abrj-545	257	1	review	review	NOUN
abrj-545	257	2	of	of	ADP
abrj-545	257	3	accounting	accounting	NOUN
abrj-545	257	4	studies	study	NOUN
abrj-545	257	5	,	,	PUNCT
abrj-545	257	6	26(3	26(3	NUM
abrj-545	257	7	)	)	PUNCT
abrj-545	257	8	,	,	PUNCT
abrj-545	257	9	1176–1248	1176–1248	NUM
abrj-545	257	10	.	.	PUNCT
abrj-545	258	1	https://doi.org/10.1007/s11142-021-09609-5	https://doi.org/10.1007/s11142-021-09609-5	PROPN
abrj-545	258	2	cunha	cunha	NOUN
abrj-545	258	3	,	,	PUNCT
abrj-545	258	4	j.	j.	PROPN
abrj-545	258	5	,	,	PUNCT
abrj-545	258	6	alves	alves	PROPN
abrj-545	258	7	,	,	PUNCT
abrj-545	258	8	w.	w.	PROPN
abrj-545	258	9	,	,	PUNCT
abrj-545	258	10	&	&	CCONJ
abrj-545	258	11	araujo	araujo	NOUN
abrj-545	258	12	,	,	PUNCT
abrj-545	258	13	m.	m.	NOUN
abrj-545	258	14	(	(	PUNCT
abrj-545	258	15	2024	2024	NUM
abrj-545	258	16	)	)	PUNCT
abrj-545	258	17	.	.	PUNCT
abrj-545	259	1	social	social	ADJ
abrj-545	259	2	impact	impact	NOUN
abrj-545	259	3	measures	measure	NOUN
abrj-545	259	4	for	for	ADP
abrj-545	259	5	social	social	ADJ
abrj-545	259	6	innovation	innovation	NOUN
abrj-545	259	7	:	:	PUNCT
abrj-545	259	8	challenges	challenge	NOUN
abrj-545	259	9	and	and	CCONJ
abrj-545	259	10	pathways	pathway	NOUN
abrj-545	259	11	.	.	PUNCT
abrj-545	260	1	ram	ram	PROPN
abrj-545	260	2	.	.	PUNCT
abrj-545	261	1	revista	revista	PROPN
abrj-545	261	2	de	de	PROPN
abrj-545	261	3	administração	administração	PROPN
abrj-545	261	4	mackenzie	mackenzie	NOUN
abrj-545	261	5	,	,	PUNCT
abrj-545	261	6	25(3	25(3	NUM
abrj-545	261	7	)	)	PUNCT
abrj-545	261	8	,	,	PUNCT
abrj-545	261	9	eramr240012	eramr240012	PROPN
abrj-545	261	10	.	.	PUNCT
abrj-545	262	1	https://doi.org/10.1590/1678-6971/eramr240012	https://doi.org/10.1590/1678-6971/eramr240012	PROPN
abrj-545	262	2	de	de	PROPN
abrj-545	262	3	cristofaro	cristofaro	NOUN
abrj-545	262	4	,	,	PUNCT
abrj-545	262	5	t.	t.	PROPN
abrj-545	262	6	,	,	PUNCT
abrj-545	262	7	&	&	CCONJ
abrj-545	262	8	gulluscio	gulluscio	PROPN
abrj-545	262	9	,	,	PUNCT
abrj-545	262	10	c.	c.	PROPN
abrj-545	262	11	(	(	PUNCT
abrj-545	262	12	2023	2023	NUM
abrj-545	262	13	)	)	PUNCT
abrj-545	262	14	.	.	PUNCT
abrj-545	263	1	in	in	ADP
abrj-545	263	2	search	search	NOUN
abrj-545	263	3	of	of	ADP
abrj-545	263	4	double	double	ADJ
abrj-545	263	5	materiality	materiality	NOUN
abrj-545	263	6	in	in	ADP
abrj-545	263	7	non	non	ADJ
abrj-545	263	8	-	-	ADJ
abrj-545	263	9	financial	financial	ADJ
abrj-545	263	10	reports	report	NOUN
abrj-545	263	11	:	:	PUNCT
abrj-545	263	12	first	first	ADJ
abrj-545	263	13	empirical	empirical	ADJ
abrj-545	263	14	evidence	evidence	NOUN
abrj-545	263	15	.	.	PUNCT
abrj-545	264	1	sustainability	sustainability	NOUN
abrj-545	264	2	,	,	PUNCT
abrj-545	264	3	15(2	15(2	NUM
abrj-545	264	4	)	)	PUNCT
abrj-545	264	5	,	,	PUNCT
abrj-545	264	6	924	924	X
abrj-545	264	7	.	.	PUNCT
abrj-545	264	8	https://doi.org/10.3390/su15020924	https://doi.org/10.3390/su15020924	PROPN
abrj-545	264	9	demartini	demartini	PROPN
abrj-545	264	10	,	,	PUNCT
abrj-545	264	11	m.	m.	PROPN
abrj-545	264	12	c.	c.	PROPN
abrj-545	264	13	,	,	PUNCT
abrj-545	264	14	beretta	beretta	PROPN
abrj-545	264	15	,	,	PUNCT
abrj-545	264	16	v.	v.	ADV
abrj-545	264	17	,	,	PUNCT
abrj-545	264	18	&	&	CCONJ
abrj-545	264	19	larisch	larisch	PROPN
abrj-545	264	20	,	,	PUNCT
abrj-545	264	21	a.	a.	NOUN
abrj-545	264	22	(	(	PUNCT
abrj-545	264	23	2025	2025	NUM
abrj-545	264	24	)	)	PUNCT
abrj-545	264	25	.	.	PUNCT
abrj-545	265	1	does	do	AUX
abrj-545	265	2	the	the	DET
abrj-545	265	3	transparency	transparency	NOUN
abrj-545	265	4	of	of	ADP
abrj-545	265	5	sustainability	sustainability	NOUN
abrj-545	265	6	reports	report	NOUN
abrj-545	265	7	matter	matter	VERB
abrj-545	265	8	?	?	PUNCT
abrj-545	266	1	a	a	DET
abrj-545	266	2	quantitative	quantitative	ADJ
abrj-545	266	3	assessment	assessment	NOUN
abrj-545	266	4	.	.	PUNCT
abrj-545	267	1	corporate	corporate	ADJ
abrj-545	267	2	social	social	ADJ
abrj-545	267	3	responsibility	responsibility	NOUN
abrj-545	267	4	and	and	CCONJ
abrj-545	267	5	environmental	environmental	ADJ
abrj-545	267	6	management	management	NOUN
abrj-545	267	7	,	,	PUNCT
abrj-545	267	8	32(1	32(1	NUM
abrj-545	267	9	)	)	PUNCT
abrj-545	267	10	,	,	PUNCT
abrj-545	267	11	18–43	18–43	NUM
abrj-545	267	12	.	.	PUNCT
abrj-545	267	13	https://doi.org/10.1002/csr.2926	https://doi.org/10.1002/csr.2926	PROPN
abrj-545	267	14	di	di	PROPN
abrj-545	267	15	chiacchio	chiacchio	PROPN
abrj-545	267	16	,	,	PUNCT
abrj-545	267	17	l.	l.	PROPN
abrj-545	267	18	,	,	PUNCT
abrj-545	267	19	vivian	vivian	PROPN
abrj-545	267	20	,	,	PUNCT
abrj-545	267	21	b.	b.	PROPN
abrj-545	267	22	,	,	PUNCT
abrj-545	267	23	cegarra	cegarra	PROPN
abrj-545	267	24	-	-	PUNCT
abrj-545	267	25	navarro	navarro	PROPN
abrj-545	267	26	,	,	PUNCT
abrj-545	267	27	j.	j.	PROPN
abrj-545	267	28	,	,	PUNCT
abrj-545	267	29	&	&	CCONJ
abrj-545	267	30	garcia	garcia	PROPN
abrj-545	267	31	-	-	PUNCT
abrj-545	267	32	perez	perez	PROPN
abrj-545	267	33	,	,	PUNCT
abrj-545	267	34	a.	a.	NOUN
abrj-545	267	35	(	(	PUNCT
abrj-545	267	36	2024	2024	NUM
abrj-545	267	37	)	)	PUNCT
abrj-545	267	38	.	.	PUNCT
abrj-545	268	1	the	the	DET
abrj-545	268	2	evolution	evolution	NOUN
abrj-545	268	3	of	of	ADP
abrj-545	268	4	non	non	ADJ
abrj-545	268	5	-	-	ADJ
abrj-545	268	6	financial	financial	ADJ
abrj-545	268	7	report	report	NOUN
abrj-545	268	8	quality	quality	NOUN
abrj-545	268	9	and	and	CCONJ
abrj-545	268	10	visual	visual	ADJ
abrj-545	268	11	content	content	NOUN
abrj-545	268	12	:	:	PUNCT
abrj-545	268	13	information	information	NOUN
abrj-545	268	14	asymmetry	asymmetry	NOUN
abrj-545	268	15	and	and	CCONJ
abrj-545	268	16	strategic	strategic	ADJ
abrj-545	268	17	signalling	signalling	NOUN
abrj-545	268	18	:	:	PUNCT
abrj-545	268	19	a	a	DET
abrj-545	268	20	cross	cross	ADJ
abrj-545	268	21	-	-	ADJ
abrj-545	268	22	cultural	cultural	ADJ
abrj-545	268	23	perspective	perspective	NOUN
abrj-545	268	24	.	.	PUNCT
abrj-545	269	1	environment	environment	NOUN
abrj-545	269	2	,	,	PUNCT
abrj-545	269	3	development	development	NOUN
abrj-545	269	4	and	and	CCONJ
abrj-545	269	5	sustainability	sustainability	NOUN
abrj-545	269	6	,	,	PUNCT
abrj-545	269	7	1–31	1–31	PROPN
abrj-545	269	8	.	.	PUNCT
abrj-545	270	1	https://doi.org/10.1007/s10668-024-04779-z	https://doi.org/10.1007/s10668-024-04779-z	PROPN
abrj-545	270	2	ding	ding	PROPN
abrj-545	270	3	,	,	PUNCT
abrj-545	270	4	z.	z.	PROPN
abrj-545	270	5	y.	y.	PROPN
abrj-545	270	6	,	,	PUNCT
abrj-545	270	7	yang	yang	PROPN
abrj-545	270	8	,	,	PUNCT
abrj-545	270	9	h.	h.	PROPN
abrj-545	270	10	,	,	PUNCT
abrj-545	270	11	yuan	yuan	PROPN
abrj-545	270	12	,	,	PUNCT
abrj-545	270	13	h.	h.	PROPN
abrj-545	270	14	,	,	PUNCT
abrj-545	270	15	wang	wang	PROPN
abrj-545	270	16	,	,	PUNCT
abrj-545	270	17	d.	d.	PROPN
abrj-545	270	18	,	,	PUNCT
abrj-545	270	19	yang	yang	PROPN
abrj-545	270	20	,	,	PUNCT
abrj-545	270	21	j.	j.	PROPN
abrj-545	270	22	,	,	PUNCT
abrj-545	270	23	&	&	CCONJ
abrj-545	270	24	ye	ye	PROPN
abrj-545	270	25	,	,	PUNCT
abrj-545	270	26	l.	l.	PROPN
abrj-545	270	27	(	(	PUNCT
abrj-545	270	28	2019	2019	NUM
abrj-545	270	29	)	)	PUNCT
abrj-545	270	30	.	.	PUNCT
abrj-545	271	1	experimental	experimental	ADJ
abrj-545	271	2	investigation	investigation	NOUN
abrj-545	271	3	of	of	ADP
abrj-545	271	4	the	the	DET
abrj-545	271	5	nonlocal	nonlocal	ADJ
abrj-545	271	6	advantage	advantage	NOUN
abrj-545	271	7	of	of	ADP
abrj-545	271	8	quantum	quantum	ADJ
abrj-545	271	9	coherence	coherence	NOUN
abrj-545	271	10	.	.	PUNCT
abrj-545	272	1	physical	physical	ADJ
abrj-545	272	2	review	review	PROPN
abrj-545	272	3	a	a	PRON
abrj-545	272	4	,	,	PUNCT
abrj-545	272	5	100(2	100(2	NUM
abrj-545	272	6	)	)	PUNCT
abrj-545	272	7	,	,	PUNCT
abrj-545	272	8	022308	022308	NUM
abrj-545	272	9	.	.	PUNCT
abrj-545	273	1	https://doi.org/10.1103/physreva.100.022308	https://doi.org/10.1103/physreva.100.022308	PROPN
abrj-545	273	2	dorfleitner	dorfleitner	PROPN
abrj-545	273	3	,	,	PUNCT
abrj-545	273	4	g.	g.	PROPN
abrj-545	273	5	,	,	PUNCT
abrj-545	273	6	halbritter	halbritter	NOUN
abrj-545	273	7	,	,	PUNCT
abrj-545	273	8	g.	g.	PROPN
abrj-545	273	9	,	,	PUNCT
abrj-545	273	10	&	&	CCONJ
abrj-545	273	11	nguyen	nguyen	PROPN
abrj-545	273	12	,	,	PUNCT
abrj-545	273	13	m.	m.	NOUN
abrj-545	273	14	(	(	PUNCT
abrj-545	273	15	2015	2015	NUM
abrj-545	273	16	)	)	PUNCT
abrj-545	273	17	.	.	PUNCT
abrj-545	274	1	measuring	measure	VERB
abrj-545	274	2	the	the	DET
abrj-545	274	3	level	level	NOUN
abrj-545	274	4	and	and	CCONJ
abrj-545	274	5	risk	risk	NOUN
abrj-545	274	6	of	of	ADP
abrj-545	274	7	corporate	corporate	ADJ
abrj-545	274	8	responsibility	responsibility	NOUN
abrj-545	274	9	:	:	PUNCT
abrj-545	274	10	an	an	DET
abrj-545	274	11	empirical	empirical	ADJ
abrj-545	274	12	comparison	comparison	NOUN
abrj-545	274	13	of	of	ADP
abrj-545	274	14	different	different	ADJ
abrj-545	274	15	esg	esg	NOUN
abrj-545	274	16	rating	rating	NOUN
abrj-545	274	17	approaches	approach	NOUN
abrj-545	274	18	.	.	PUNCT
abrj-545	275	1	journal	journal	NOUN
abrj-545	275	2	of	of	ADP
abrj-545	275	3	asset	asset	NOUN
abrj-545	275	4	management	management	NOUN
abrj-545	275	5	,	,	PUNCT
abrj-545	275	6	16(7	16(7	NUM
abrj-545	275	7	)	)	PUNCT
abrj-545	275	8	,	,	PUNCT
abrj-545	275	9	450–466	450–466	NUM
abrj-545	275	10	.	.	PUNCT
abrj-545	276	1	https://doi.org/10.1057/jam.2015.31	https://doi.org/10.1057/jam.2015.31	PROPN
abrj-545	276	2	dragomir	dragomir	PROPN
abrj-545	276	3	,	,	PUNCT
abrj-545	276	4	v.	v.	PROPN
abrj-545	276	5	d.	d.	PROPN
abrj-545	276	6	,	,	PUNCT
abrj-545	276	7	dumitru	dumitru	PROPN
abrj-545	276	8	,	,	PUNCT
abrj-545	276	9	m.	m.	NOUN
abrj-545	276	10	,	,	PUNCT
abrj-545	276	11	chersan	chersan	ADJ
abrj-545	276	12	,	,	PUNCT
abrj-545	276	13	i.	i.	PROPN
abrj-545	276	14	c.	c.	PROPN
abrj-545	276	15	,	,	PUNCT
abrj-545	276	16	gorgan	gorgan	NOUN
abrj-545	276	17	,	,	PUNCT
abrj-545	276	18	c.	c.	PROPN
abrj-545	276	19	,	,	PUNCT
abrj-545	276	20	&	&	CCONJ
abrj-545	276	21	păunescu	păunescu	PROPN
abrj-545	276	22	,	,	PUNCT
abrj-545	276	23	m.	m.	NOUN
abrj-545	276	24	(	(	PUNCT
abrj-545	276	25	2025	2025	NUM
abrj-545	276	26	)	)	PUNCT
abrj-545	276	27	.	.	PUNCT
abrj-545	277	1	double	double	ADJ
abrj-545	277	2	materiality	materiality	NOUN
abrj-545	277	3	disclosure	disclosure	NOUN
abrj-545	277	4	as	as	ADP
abrj-545	277	5	an	an	DET
abrj-545	277	6	emerging	emerge	VERB
abrj-545	277	7	practice	practice	NOUN
abrj-545	277	8	:	:	PUNCT
abrj-545	277	9	the	the	DET
abrj-545	277	10	assessment	assessment	NOUN
abrj-545	277	11	process	process	NOUN
abrj-545	277	12	,	,	PUNCT
abrj-545	277	13	impacts	impact	NOUN
abrj-545	277	14	,	,	PUNCT
abrj-545	277	15	risks	risk	NOUN
abrj-545	277	16	,	,	PUNCT
abrj-545	277	17	and	and	CCONJ
abrj-545	277	18	opportunities	opportunity	NOUN
abrj-545	277	19	.	.	PUNCT
abrj-545	278	1	accounting	account	VERB
abrj-545	278	2	in	in	ADP
abrj-545	278	3	europe	europe	PROPN
abrj-545	278	4	,	,	PUNCT
abrj-545	278	5	22(1	22(1	NUM
abrj-545	278	6	)	)	PUNCT
abrj-545	278	7	,	,	PUNCT
abrj-545	278	8	103–140	103–140	NUM
abrj-545	278	9	.	.	PUNCT
abrj-545	278	10	https://doi.org/10.1080/17449480.2024.2339264	https://doi.org/10.1080/17449480.2024.2339264	PUNCT
abrj-545	279	1	efunniyi	efunniyi	NOUN
abrj-545	279	2	,	,	PUNCT
abrj-545	279	3	c.	c.	PROPN
abrj-545	279	4	p.	p.	PROPN
abrj-545	279	5	,	,	PUNCT
abrj-545	279	6	abhulimen	abhuliman	NOUN
abrj-545	279	7	,	,	PUNCT
abrj-545	279	8	a.	a.	NOUN
abrj-545	279	9	o.	o.	PROPN
abrj-545	279	10	,	,	PUNCT
abrj-545	279	11	obiki	obiki	PROPN
abrj-545	279	12	-	-	PUNCT
abrj-545	279	13	osafiele	osafiele	NOUN
abrj-545	279	14	,	,	PUNCT
abrj-545	279	15	a.	a.	NOUN
abrj-545	279	16	n.	n.	NOUN
abrj-545	279	17	,	,	PUNCT
abrj-545	279	18	osundare	osundare	PROPN
abrj-545	279	19	,	,	PUNCT
abrj-545	279	20	o.	o.	PROPN
abrj-545	279	21	s.	s.	PROPN
abrj-545	279	22	,	,	PUNCT
abrj-545	279	23	agu	agu	PROPN
abrj-545	279	24	,	,	PUNCT
abrj-545	279	25	e.	e.	PROPN
abrj-545	279	26	e.	e.	PROPN
abrj-545	279	27	,	,	PUNCT
abrj-545	279	28	&	&	CCONJ
abrj-545	279	29	adeniran	adeniran	PROPN
abrj-545	279	30	,	,	PUNCT
abrj-545	279	31	i.	i.	PROPN
abrj-545	279	32	a.	a.	PROPN
abrj-545	279	33	(	(	PUNCT
abrj-545	279	34	2024	2024	NUM
abrj-545	279	35	)	)	PUNCT
abrj-545	279	36	.	.	PUNCT
abrj-545	280	1	strengthening	strengthen	VERB
abrj-545	280	2	corporate	corporate	ADJ
abrj-545	280	3	governance	governance	NOUN
abrj-545	280	4	and	and	CCONJ
abrj-545	280	5	financial	financial	ADJ
abrj-545	280	6	compliance	compliance	NOUN
abrj-545	280	7	:	:	PUNCT
abrj-545	280	8	enhancing	enhance	VERB
abrj-545	280	9	accountability	accountability	NOUN
abrj-545	280	10	and	and	CCONJ
abrj-545	280	11	transparency	transparency	NOUN
abrj-545	280	12	.	.	PUNCT
abrj-545	281	1	finance	finance	NOUN
abrj-545	281	2	&	&	CCONJ
abrj-545	281	3	accounting	accounting	PROPN
abrj-545	281	4	research	research	PROPN
abrj-545	281	5	journal	journal	PROPN
abrj-545	281	6	,	,	PUNCT
abrj-545	281	7	6(8	6(8	NUM
abrj-545	281	8	)	)	PUNCT
abrj-545	281	9	,	,	PUNCT
abrj-545	281	10	1597–1616	1597–1616	NUM
abrj-545	281	11	.	.	PUNCT
abrj-545	282	1	https://doi.org/10.51594/farj.v6i8.1509	https://doi.org/10.51594/farj.v6i8.1509	ADJ
abrj-545	282	2	elaigwu	elaigwu	PROPN
abrj-545	282	3	,	,	PUNCT
abrj-545	282	4	m.	m.	NOUN
abrj-545	282	5	,	,	PUNCT
abrj-545	282	6	abdulmalik	abdulmalik	ADJ
abrj-545	282	7	,	,	PUNCT
abrj-545	282	8	s.	s.	PROPN
abrj-545	282	9	o.	o.	PROPN
abrj-545	282	10	,	,	PUNCT
abrj-545	282	11	&	&	CCONJ
abrj-545	282	12	talab	talab	PROPN
abrj-545	282	13	,	,	PUNCT
abrj-545	282	14	h.	h.	PROPN
abrj-545	282	15	r.	r.	PROPN
abrj-545	282	16	(	(	PUNCT
abrj-545	282	17	2024	2024	NUM
abrj-545	282	18	)	)	PUNCT
abrj-545	282	19	.	.	PUNCT
abrj-545	283	1	corporate	corporate	ADJ
abrj-545	283	2	integrity	integrity	NOUN
abrj-545	283	3	,	,	PUNCT
abrj-545	283	4	external	external	ADJ
abrj-545	283	5	assurance	assurance	NOUN
abrj-545	283	6	and	and	CCONJ
abrj-545	283	7	sustainability	sustainability	NOUN
abrj-545	283	8	reporting	report	VERB
abrj-545	283	9	quality	quality	NOUN
abrj-545	283	10	:	:	PUNCT
abrj-545	283	11	evidence	evidence	NOUN
abrj-545	283	12	from	from	ADP
abrj-545	283	13	the	the	DET
abrj-545	283	14	malaysian	malaysian	ADJ
abrj-545	283	15	public	public	ADJ
abrj-545	283	16	listed	list	VERB
abrj-545	283	17	companies	company	NOUN
abrj-545	283	18	.	.	PUNCT
abrj-545	284	1	asia	asia	PROPN
abrj-545	284	2	-	-	PUNCT
abrj-545	284	3	pacific	pacific	PROPN
abrj-545	284	4	journal	journal	PROPN
abrj-545	284	5	of	of	ADP
abrj-545	284	6	business	business	PROPN
abrj-545	284	7	administration	administration	PROPN
abrj-545	284	8	,	,	PUNCT
abrj-545	284	9	16(2	16(2	NUM
abrj-545	284	10	)	)	PUNCT
abrj-545	284	11	,	,	PUNCT
abrj-545	284	12	410–440	410–440	NUM
abrj-545	284	13	.	.	PUNCT
abrj-545	285	1	https://doi.org/10.1108/apjba-07-2021-0307	https://doi.org/10.1108/apjba-07-2021-0307	NUM
abrj-545	285	2	fernandez‐feijoo	fernandez‐feijoo	PROPN
abrj-545	285	3	,	,	PUNCT
abrj-545	285	4	b.	b.	PROPN
abrj-545	285	5	,	,	PUNCT
abrj-545	285	6	romero	romero	PROPN
abrj-545	285	7	,	,	PUNCT
abrj-545	285	8	s.	s.	PROPN
abrj-545	285	9	,	,	PUNCT
abrj-545	285	10	&	&	CCONJ
abrj-545	285	11	ruiz	ruiz	PROPN
abrj-545	285	12	,	,	PUNCT
abrj-545	285	13	s.	s.	PROPN
abrj-545	285	14	(	(	PUNCT
abrj-545	285	15	2015	2015	NUM
abrj-545	285	16	)	)	PUNCT
abrj-545	285	17	.	.	PUNCT
abrj-545	286	1	multilevel	multilevel	PROPN
abrj-545	286	2	approach	approach	NOUN
abrj-545	286	3	to	to	ADP
abrj-545	286	4	sustainability	sustainability	NOUN
abrj-545	286	5	report	report	NOUN
abrj-545	286	6	assurance	assurance	NOUN
abrj-545	286	7	decisions	decision	NOUN
abrj-545	286	8	.	.	PUNCT
abrj-545	287	1	australian	australian	ADJ
abrj-545	287	2	accounting	accounting	NOUN
abrj-545	287	3	review	review	NOUN
abrj-545	287	4	,	,	PUNCT
abrj-545	287	5	25(4	25(4	NOUN
abrj-545	287	6	)	)	PUNCT
abrj-545	287	7	,	,	PUNCT
abrj-545	287	8	346–358	346–358	NUM
abrj-545	287	9	.	.	PUNCT
abrj-545	288	1	https://doi.org/10.1111/auar.12104	https://doi.org/10.1111/auar.12104	NOUN
abrj-545	288	2	fobbe	fobbe	PROPN
abrj-545	288	3	,	,	PUNCT
abrj-545	288	4	l.	l.	PROPN
abrj-545	288	5	,	,	PUNCT
abrj-545	288	6	niss	niss	PROPN
abrj-545	288	7	,	,	PUNCT
abrj-545	288	8	c.	c.	PROPN
abrj-545	288	9	,	,	PUNCT
abrj-545	288	10	&	&	CCONJ
abrj-545	288	11	hilletofth	hilletofth	PROPN
abrj-545	288	12	,	,	PUNCT
abrj-545	288	13	p.	p.	NOUN
abrj-545	288	14	(	(	PUNCT
abrj-545	288	15	2024	2024	NUM
abrj-545	288	16	)	)	PUNCT
abrj-545	288	17	.	.	PUNCT
abrj-545	289	1	continuous	continuous	ADJ
abrj-545	289	2	and	and	CCONJ
abrj-545	289	3	changing	change	VERB
abrj-545	289	4	stakeholder	stakeholder	NOUN
abrj-545	289	5	engagement	engagement	NOUN
abrj-545	289	6	for	for	ADP
abrj-545	289	7	organisational	organisational	ADJ
abrj-545	289	8	sustainability	sustainability	NOUN
abrj-545	289	9	:	:	PUNCT
abrj-545	289	10	proposing	propose	VERB
abrj-545	289	11	the	the	DET
abrj-545	289	12	stakeholder	stakeholder	NOUN
abrj-545	289	13	engagement	engagement	NOUN
abrj-545	289	14	flow	flow	NOUN
abrj-545	289	15	model	model	NOUN
abrj-545	289	16	.	.	PUNCT
abrj-545	290	1	corporate	corporate	ADJ
abrj-545	290	2	social	social	ADJ
abrj-545	290	3	responsibility	responsibility	NOUN
abrj-545	290	4	and	and	CCONJ
abrj-545	290	5	environmental	environmental	ADJ
abrj-545	290	6	management	management	NOUN
abrj-545	290	7	,	,	PUNCT
abrj-545	290	8	31(6	31(6	NUM
abrj-545	290	9	)	)	PUNCT
abrj-545	290	10	,	,	PUNCT
abrj-545	290	11	6061–6074	6061–6074	NUM
abrj-545	290	12	.	.	PUNCT
abrj-545	291	1	https://doi.org/10.1002/csr.2908	https://doi.org/10.1002/csr.2908	NOUN
abrj-545	291	2	forin	forin	ADJ
abrj-545	291	3	,	,	PUNCT
abrj-545	291	4	s.	s.	PROPN
abrj-545	291	5	,	,	PUNCT
abrj-545	291	6	mikosch	mikosch	PROPN
abrj-545	291	7	,	,	PUNCT
abrj-545	291	8	n.	n.	NOUN
abrj-545	291	9	,	,	PUNCT
abrj-545	291	10	berger	berger	PROPN
abrj-545	291	11	,	,	PUNCT
abrj-545	291	12	m.	m.	NOUN
abrj-545	291	13	,	,	PUNCT
abrj-545	291	14	&	&	CCONJ
abrj-545	291	15	finkbeiner	finkbeiner	NOUN
abrj-545	291	16	,	,	PUNCT
abrj-545	291	17	m.	m.	NOUN
abrj-545	291	18	(	(	PUNCT
abrj-545	291	19	2020	2020	NUM
abrj-545	291	20	)	)	PUNCT
abrj-545	291	21	.	.	PUNCT
abrj-545	292	1	organizational	organizational	ADJ
abrj-545	292	2	water	water	NOUN
abrj-545	292	3	footprint	footprint	NOUN
abrj-545	292	4	:	:	PUNCT
abrj-545	292	5	a	a	DET
abrj-545	292	6	methodological	methodological	ADJ
abrj-545	292	7	guidance	guidance	NOUN
abrj-545	292	8	.	.	PUNCT
abrj-545	293	1	the	the	DET
abrj-545	293	2	international	international	ADJ
abrj-545	293	3	journal	journal	NOUN
abrj-545	293	4	of	of	ADP
abrj-545	293	5	life	life	NOUN
abrj-545	293	6	cycle	cycle	NOUN
abrj-545	293	7	assessment	assessment	NOUN
abrj-545	293	8	,	,	PUNCT
abrj-545	293	9	25(2	25(2	NUM
abrj-545	293	10	)	)	PUNCT
abrj-545	293	11	,	,	PUNCT
abrj-545	293	12	403–422	403–422	NUM
abrj-545	293	13	.	.	PUNCT
abrj-545	294	1	https://doi.org/10.1007/s11367-019-01670-2	https://doi.org/10.1007/s11367-019-01670-2	PROPN
abrj-545	294	2	frias‐aceituno	frias‐aceituno	PROPN
abrj-545	294	3	,	,	PUNCT
abrj-545	294	4	j.	j.	PROPN
abrj-545	294	5	v.	v.	PROPN
abrj-545	294	6	,	,	PUNCT
abrj-545	294	7	rodriguez‐ariza	rodriguez‐ariza	PROPN
abrj-545	294	8	,	,	PUNCT
abrj-545	294	9	l.	l.	PROPN
abrj-545	294	10	,	,	PUNCT
abrj-545	294	11	&	&	CCONJ
abrj-545	294	12	garcia‐sanchez	garcia‐sanchez	PROPN
abrj-545	294	13	,	,	PUNCT
abrj-545	294	14	i.	i.	PROPN
abrj-545	294	15	m.	m.	PROPN
abrj-545	294	16	(	(	PUNCT
abrj-545	294	17	2013	2013	NUM
abrj-545	294	18	)	)	PUNCT
abrj-545	294	19	.	.	PUNCT
abrj-545	295	1	the	the	DET
abrj-545	295	2	role	role	NOUN
abrj-545	295	3	of	of	ADP
abrj-545	295	4	the	the	DET
abrj-545	295	5	board	board	NOUN
abrj-545	295	6	in	in	ADP
abrj-545	295	7	the	the	DET
abrj-545	295	8	dissemination	dissemination	NOUN
abrj-545	295	9	of	of	ADP
abrj-545	295	10	integrated	integrate	VERB
abrj-545	295	11	corporate	corporate	ADJ
abrj-545	295	12	social	social	ADJ
abrj-545	295	13	reporting	reporting	NOUN
abrj-545	295	14	.	.	PUNCT
abrj-545	296	1	corporate	corporate	ADJ
abrj-545	296	2	social	social	ADJ
abrj-545	296	3	responsibility	responsibility	NOUN
abrj-545	296	4	and	and	CCONJ
abrj-545	296	5	environmental	environmental	ADJ
abrj-545	296	6	management	management	NOUN
abrj-545	296	7	,	,	PUNCT
abrj-545	296	8	20(4	20(4	NOUN
abrj-545	296	9	)	)	PUNCT
abrj-545	296	10	,	,	PUNCT
abrj-545	296	11	219–233	219–233	NUM
abrj-545	296	12	.	.	PUNCT
abrj-545	297	1	https://doi.org/10.1002/csr.1320	https://doi.org/10.1002/csr.1320	PROPN
abrj-545	297	2	geng	geng	PROPN
abrj-545	297	3	,	,	PUNCT
abrj-545	297	4	y.	y.	PROPN
abrj-545	297	5	,	,	PUNCT
abrj-545	297	6	chen	chen	PROPN
abrj-545	297	7	,	,	PUNCT
abrj-545	297	8	j.	j.	PROPN
abrj-545	297	9	,	,	PUNCT
abrj-545	297	10	&	&	CCONJ
abrj-545	297	11	liu	liu	PROPN
abrj-545	297	12	,	,	PUNCT
abrj-545	297	13	r.	r.	PROPN
abrj-545	297	14	(	(	PUNCT
abrj-545	297	15	2024	2024	NUM
abrj-545	297	16	)	)	PUNCT
abrj-545	297	17	.	.	PUNCT
abrj-545	298	1	esg	esg	NOUN
abrj-545	298	2	rating	rating	NOUN
abrj-545	298	3	disagreement	disagreement	NOUN
abrj-545	298	4	and	and	CCONJ
abrj-545	298	5	corporate	corporate	ADJ
abrj-545	298	6	green	green	ADJ
abrj-545	298	7	innovation	innovation	NOUN
abrj-545	298	8	bubbles	bubble	NOUN
abrj-545	298	9	:	:	PUNCT
abrj-545	298	10	evidence	evidence	NOUN
abrj-545	298	11	from	from	ADP
abrj-545	298	12	chinese	chinese	PROPN
abrj-545	298	13	a	a	PROPN
abrj-545	298	14	-	-	PUNCT
abrj-545	298	15	share	share	NOUN
abrj-545	298	16	listed	list	VERB
abrj-545	298	17	firms	firm	NOUN
abrj-545	298	18	.	.	PUNCT
abrj-545	299	1	international	international	ADJ
abrj-545	299	2	review	review	NOUN
abrj-545	299	3	of	of	ADP
abrj-545	299	4	financial	financial	ADJ
abrj-545	299	5	analysis	analysis	NOUN
abrj-545	299	6	,	,	PUNCT
abrj-545	299	7	95	95	NUM
abrj-545	299	8	,	,	PUNCT
abrj-545	299	9	103495	103495	NUM
abrj-545	299	10	.	.	PUNCT
abrj-545	300	1	https://doi.org/10.1016/j.irfa.2024.103495	https://doi.org/10.1016/j.irfa.2024.103495	ADJ
abrj-545	300	2	gregory	gregory	PROPN
abrj-545	300	3	,	,	PUNCT
abrj-545	300	4	r.	r.	PROPN
abrj-545	300	5	p.	p.	PROPN
abrj-545	300	6	(	(	PUNCT
abrj-545	300	7	2024	2024	NUM
abrj-545	300	8	)	)	PUNCT
abrj-545	300	9	.	.	PUNCT
abrj-545	301	1	how	how	SCONJ
abrj-545	301	2	greenwashing	greenwashing	NOUN
abrj-545	301	3	affects	affect	VERB
abrj-545	301	4	firm	firm	ADJ
abrj-545	301	5	risk	risk	NOUN
abrj-545	301	6	:	:	PUNCT
abrj-545	301	7	an	an	DET
abrj-545	301	8	international	international	ADJ
abrj-545	301	9	perspective	perspective	NOUN
abrj-545	301	10	.	.	PUNCT
abrj-545	302	1	journal	journal	NOUN
abrj-545	302	2	of	of	ADP
abrj-545	302	3	risk	risk	NOUN
abrj-545	302	4	and	and	CCONJ
abrj-545	302	5	financial	financial	ADJ
abrj-545	302	6	management	management	NOUN
abrj-545	302	7	,	,	PUNCT
abrj-545	302	8	17(11	17(11	NUM
abrj-545	302	9	)	)	PUNCT
abrj-545	302	10	,	,	PUNCT
abrj-545	302	11	526	526	NUM
abrj-545	302	12	.	.	PUNCT
abrj-545	303	1	https://doi.org/10.3390/jrfm17110526	https://doi.org/10.3390/jrfm17110526	PROPN
abrj-545	303	2	harris	harris	PROPN
abrj-545	303	3	,	,	PUNCT
abrj-545	303	4	e.	e.	PROPN
abrj-545	303	5	,	,	PUNCT
abrj-545	303	6	petrovits	petrovit	NOUN
abrj-545	303	7	,	,	PUNCT
abrj-545	303	8	c.	c.	PROPN
abrj-545	303	9	,	,	PUNCT
abrj-545	303	10	&	&	CCONJ
abrj-545	303	11	yetman	yetman	PROPN
abrj-545	303	12	,	,	PUNCT
abrj-545	303	13	m.	m.	NOUN
abrj-545	303	14	h.	h.	PROPN
abrj-545	303	15	(	(	PUNCT
abrj-545	303	16	2017	2017	NUM
abrj-545	303	17	)	)	PUNCT
abrj-545	303	18	.	.	PUNCT
abrj-545	304	1	why	why	SCONJ
abrj-545	304	2	bad	bad	ADJ
abrj-545	304	3	things	thing	NOUN
abrj-545	304	4	happen	happen	VERB
abrj-545	304	5	to	to	ADP
abrj-545	304	6	good	good	ADJ
abrj-545	304	7	organizations	organization	NOUN
abrj-545	304	8	:	:	PUNCT
abrj-545	304	9	the	the	DET
abrj-545	304	10	link	link	NOUN
abrj-545	304	11	between	between	ADP
abrj-545	304	12	governance	governance	NOUN
abrj-545	304	13	and	and	CCONJ
abrj-545	304	14	asset	asset	NOUN
abrj-545	304	15	diversions	diversion	NOUN
abrj-545	304	16	in	in	ADP
abrj-545	304	17	public	public	ADJ
abrj-545	304	18	charities	charity	NOUN
abrj-545	304	19	.	.	PUNCT
abrj-545	305	1	journal	journal	NOUN
abrj-545	305	2	of	of	ADP
abrj-545	305	3	business	business	NOUN
abrj-545	305	4	ethics	ethic	NOUN
abrj-545	305	5	,	,	PUNCT
abrj-545	305	6	146(1	146(1	NUM
abrj-545	305	7	)	)	PUNCT
abrj-545	305	8	,	,	PUNCT
abrj-545	305	9	149–166	149–166	NUM
abrj-545	305	10	.	.	PUNCT
abrj-545	305	11	https://doi.org/10.1007/s10551-015-2921-9	https://doi.org/10.1007/s10551-015-2921-9	NOUN
abrj-545	306	1	hazaea	hazaea	PROPN
abrj-545	306	2	,	,	PUNCT
abrj-545	306	3	s.	s.	PROPN
abrj-545	306	4	a.	a.	PROPN
abrj-545	306	5	,	,	PUNCT
abrj-545	306	6	zhu	zhu	PROPN
abrj-545	306	7	,	,	PUNCT
abrj-545	306	8	j.	j.	PROPN
abrj-545	306	9	,	,	PUNCT
abrj-545	306	10	khatib	khatib	PROPN
abrj-545	306	11	,	,	PUNCT
abrj-545	306	12	s.	s.	PROPN
abrj-545	306	13	f.	f.	PROPN
abrj-545	306	14	,	,	PUNCT
abrj-545	306	15	bazhair	bazhair	NOUN
abrj-545	306	16	,	,	PUNCT
abrj-545	306	17	a.	a.	PROPN
abrj-545	306	18	h.	h.	PROPN
abrj-545	306	19	,	,	PUNCT
abrj-545	306	20	&	&	CCONJ
abrj-545	306	21	elamer	elamer	PROPN
abrj-545	306	22	,	,	PUNCT
abrj-545	306	23	a.	a.	NOUN
abrj-545	306	24	a.	a.	NOUN
abrj-545	306	25	(	(	PUNCT
abrj-545	306	26	2022	2022	NUM
abrj-545	306	27	)	)	PUNCT
abrj-545	306	28	.	.	PUNCT
abrj-545	307	1	sustainability	sustainability	NOUN
abrj-545	307	2	assurance	assurance	NOUN
abrj-545	307	3	practices	practice	NOUN
abrj-545	307	4	:	:	PUNCT
abrj-545	307	5	a	a	DET
abrj-545	307	6	systematic	systematic	ADJ
abrj-545	307	7	review	review	NOUN
abrj-545	307	8	and	and	CCONJ
abrj-545	307	9	future	future	ADJ
abrj-545	307	10	research	research	NOUN
abrj-545	307	11	agenda	agenda	NOUN
abrj-545	307	12	.	.	PUNCT
abrj-545	308	1	environmental	environmental	ADJ
abrj-545	308	2	science	science	NOUN
abrj-545	308	3	and	and	CCONJ
abrj-545	308	4	pollution	pollution	NOUN
abrj-545	308	5	research	research	NOUN
abrj-545	308	6	,	,	PUNCT
abrj-545	308	7	29(4	29(4	NOUN
abrj-545	308	8	)	)	PUNCT
abrj-545	308	9	,	,	PUNCT
abrj-545	308	10	4843–4864	4843–4864	NUM
abrj-545	308	11	.	.	PUNCT
abrj-545	309	1	https://doi.org/10.1007/s11356-021-17359-9	https://doi.org/10.1007/s11356-021-17359-9	NUM
abrj-545	309	2	hu	hu	PROPN
abrj-545	309	3	,	,	PUNCT
abrj-545	309	4	p.	p.	PROPN
abrj-545	309	5	,	,	PUNCT
abrj-545	309	6	li	li	PROPN
abrj-545	309	7	,	,	PUNCT
abrj-545	309	8	x.	x.	PROPN
abrj-545	309	9	,	,	PUNCT
abrj-545	309	10	li	li	PROPN
abrj-545	309	11	,	,	PUNCT
abrj-545	309	12	n.	n.	PROPN
abrj-545	309	13	,	,	PUNCT
abrj-545	309	14	wang	wang	PROPN
abrj-545	309	15	,	,	PUNCT
abrj-545	309	16	y.	y.	PROPN
abrj-545	309	17	,	,	PUNCT
abrj-545	309	18	&	&	CCONJ
abrj-545	309	19	wang	wang	PROPN
abrj-545	309	20	,	,	PUNCT
abrj-545	309	21	d.	d.	PROPN
abrj-545	309	22	d.	d.	PROPN
abrj-545	309	23	(	(	PUNCT
abrj-545	309	24	2024	2024	NUM
abrj-545	309	25	)	)	PUNCT
abrj-545	309	26	.	.	PUNCT
abrj-545	310	1	peeking	peek	VERB
abrj-545	310	2	into	into	ADP
abrj-545	310	3	corporate	corporate	ADJ
abrj-545	310	4	greenwashing	greenwashing	NOUN
abrj-545	310	5	through	through	ADP
abrj-545	310	6	the	the	DET
abrj-545	310	7	readability	readability	NOUN
abrj-545	310	8	of	of	ADP
abrj-545	310	9	esg	esg	PROPN
abrj-545	310	10	disclosures	disclosure	NOUN
abrj-545	310	11	.	.	PUNCT
abrj-545	311	1	sustainability	sustainability	NOUN
abrj-545	311	2	,	,	PUNCT
abrj-545	311	3	16(6	16(6	NUM
abrj-545	311	4	)	)	PUNCT
abrj-545	311	5	,	,	PUNCT
abrj-545	311	6	2571	2571	NUM
abrj-545	311	7	.	.	PUNCT
abrj-545	312	1	https://doi.org/10.3390/su16062571	https://doi.org/10.3390/su16062571	PROPN
abrj-545	312	2	iazzi	iazzi	ADV
abrj-545	312	3	,	,	PUNCT
abrj-545	312	4	a.	a.	NOUN
abrj-545	312	5	,	,	PUNCT
abrj-545	312	6	papa	papa	NOUN
abrj-545	312	7	,	,	PUNCT
abrj-545	312	8	a.	a.	NOUN
abrj-545	312	9	,	,	PUNCT
abrj-545	312	10	palladino	palladino	PROPN
abrj-545	312	11	,	,	PUNCT
abrj-545	312	12	r.	r.	PROPN
abrj-545	312	13	,	,	PUNCT
abrj-545	312	14	&	&	CCONJ
abrj-545	312	15	lamusta	lamusta	ADJ
abrj-545	312	16	,	,	PUNCT
abrj-545	312	17	s.	s.	PROPN
abrj-545	312	18	(	(	PUNCT
abrj-545	312	19	2025	2025	NUM
abrj-545	312	20	)	)	PUNCT
abrj-545	312	21	.	.	PUNCT
abrj-545	313	1	evaluating	evaluate	VERB
abrj-545	313	2	companies	company	NOUN
abrj-545	313	3	’	'	PUNCT
abrj-545	313	4	impression	impression	NOUN
abrj-545	313	5	management	management	NOUN
abrj-545	313	6	tactics	tactic	NOUN
abrj-545	313	7	in	in	ADP
abrj-545	313	8	mandatory	mandatory	ADJ
abrj-545	313	9	sustainability	sustainability	NOUN
abrj-545	313	10	reporting	reporting	NOUN
abrj-545	313	11	.	.	PUNCT
abrj-545	314	1	business	business	NOUN
abrj-545	314	2	strategy	strategy	NOUN
abrj-545	314	3	and	and	CCONJ
abrj-545	314	4	the	the	DET
abrj-545	314	5	environment	environment	NOUN
abrj-545	314	6	.	.	PUNCT
abrj-545	315	1	advance	advance	VERB
abrj-545	315	2	online	online	ADJ
abrj-545	315	3	publication	publication	NOUN
abrj-545	315	4	.	.	PUNCT
abrj-545	316	1	https://doi.org/10.1002/bse.3817	https://doi.org/10.1002/bse.3817	PROPN
abrj-545	316	2	ismail	ismail	PROPN
abrj-545	316	3	,	,	PUNCT
abrj-545	316	4	h.	h.	PROPN
abrj-545	316	5	,	,	PUNCT
abrj-545	316	6	saleem	saleem	PROPN
abrj-545	316	7	,	,	PUNCT
abrj-545	316	8	m.	m.	NOUN
abrj-545	316	9	a.	a.	PROPN
abrj-545	316	10	,	,	PUNCT
abrj-545	316	11	zahra	zahra	PROPN
abrj-545	316	12	,	,	PUNCT
abrj-545	316	13	s.	s.	PROPN
abrj-545	316	14	,	,	PUNCT
abrj-545	316	15	tufail	tufail	NOUN
abrj-545	316	16	,	,	PUNCT
abrj-545	316	17	m.	m.	NOUN
abrj-545	316	18	s.	s.	PROPN
abrj-545	316	19	,	,	PUNCT
abrj-545	316	20	&	&	CCONJ
abrj-545	316	21	ali	ali	PROPN
abrj-545	316	22	,	,	PUNCT
abrj-545	316	23	r.	r.	PROPN
abrj-545	316	24	a.	a.	PROPN
abrj-545	316	25	(	(	PUNCT
abrj-545	316	26	2021	2021	NUM
abrj-545	316	27	)	)	PUNCT
abrj-545	316	28	.	.	PUNCT
abrj-545	317	1	application	application	NOUN
abrj-545	317	2	of	of	ADP
abrj-545	317	3	global	global	ADJ
abrj-545	317	4	reporting	reporting	NOUN
abrj-545	317	5	initiative	initiative	NOUN
abrj-545	317	6	(	(	PUNCT
abrj-545	317	7	gri	gri	NOUN
abrj-545	317	8	)	)	PUNCT
abrj-545	317	9	principles	principle	NOUN
abrj-545	317	10	for	for	ADP
abrj-545	317	11	measuring	measure	VERB
abrj-545	317	12	quality	quality	NOUN
abrj-545	317	13	of	of	ADP
abrj-545	317	14	corporate	corporate	ADJ
abrj-545	317	15	social	social	ADJ
abrj-545	317	16	responsibility	responsibility	NOUN
abrj-545	317	17	(	(	PUNCT
abrj-545	317	18	csr	csr	NOUN
abrj-545	317	19	)	)	PUNCT
abrj-545	317	20	disclosure	disclosure	NOUN
abrj-545	317	21	:	:	PUNCT
abrj-545	317	22	evidence	evidence	NOUN
abrj-545	317	23	from	from	ADP
abrj-545	317	24	pakistan	pakistan	PROPN
abrj-545	317	25	.	.	PUNCT
abrj-545	318	1	sustainability	sustainability	NOUN
abrj-545	318	2	,	,	PUNCT
abrj-545	318	3	13(20	13(20	NUM
abrj-545	318	4	)	)	PUNCT
abrj-545	318	5	,	,	PUNCT
abrj-545	318	6	11409	11409	NUM
abrj-545	318	7	.	.	PUNCT
abrj-545	318	8	https://doi.org/10.3390/su132011409	https://doi.org/10.3390/su132011409	PUNCT
abrj-545	319	1	isokulova	isokulova	NOUN
abrj-545	319	2	,	,	PUNCT
abrj-545	319	3	m.	m.	NOUN
abrj-545	319	4	(	(	PUNCT
abrj-545	319	5	2024	2024	NUM
abrj-545	319	6	)	)	PUNCT
abrj-545	319	7	.	.	PUNCT
abrj-545	320	1	review	review	NOUN
abrj-545	320	2	of	of	ADP
abrj-545	320	3	global	global	ADJ
abrj-545	320	4	state	state	NOUN
abrj-545	320	5	of	of	ADP
abrj-545	320	6	sustainability	sustainability	NOUN
abrj-545	320	7	accounting	accounting	NOUN
abrj-545	320	8	practices	practice	NOUN
abrj-545	320	9	[	[	X
abrj-545	320	10	master	master	NOUN
abrj-545	320	11	’s	’s	PART
abrj-545	320	12	thesis	thesis	NOUN
abrj-545	320	13	,	,	PUNCT
abrj-545	320	14	politecnico	politecnico	PROPN
abrj-545	320	15	di	di	PROPN
abrj-545	320	16	torino	torino	PROPN
abrj-545	320	17	]	]	PUNCT
abrj-545	320	18	.	.	PUNCT
abrj-545	321	1	politecnico	politecnico	PROPN
abrj-545	321	2	di	di	PROPN
abrj-545	321	3	torino	torino	PROPN
abrj-545	321	4	institutional	institutional	ADJ
abrj-545	321	5	repository	repository	NOUN
abrj-545	321	6	.	.	PUNCT
abrj-545	322	1	https://doi.org/10.6092/polito/123456	https://doi.org/10.6092/polito/123456	PROPN
abrj-545	322	2	joubrel	joubrel	PROPN
abrj-545	322	3	,	,	PUNCT
abrj-545	322	4	m.	m.	NOUN
abrj-545	322	5	,	,	PUNCT
abrj-545	322	6	&	&	CCONJ
abrj-545	322	7	maksimovich	maksimovich	PROPN
abrj-545	322	8	,	,	PUNCT
abrj-545	322	9	e.	e.	PROPN
abrj-545	322	10	(	(	PUNCT
abrj-545	322	11	2023	2023	NUM
abrj-545	322	12	)	)	PUNCT
abrj-545	322	13	.	.	PUNCT
abrj-545	323	1	esg	esg	PROPN
abrj-545	323	2	data	datum	NOUN
abrj-545	323	3	and	and	CCONJ
abrj-545	323	4	scores	score	NOUN
abrj-545	323	5	.	.	PUNCT
abrj-545	324	1	in	in	ADP
abrj-545	324	2	valuation	valuation	NOUN
abrj-545	324	3	and	and	CCONJ
abrj-545	324	4	sustainability	sustainability	NOUN
abrj-545	324	5	:	:	PUNCT
abrj-545	324	6	a	a	DET
abrj-545	324	7	guide	guide	NOUN
abrj-545	324	8	to	to	PART
abrj-545	324	9	include	include	VERB
abrj-545	324	10	environmental	environmental	ADJ
abrj-545	324	11	,	,	PUNCT
abrj-545	324	12	social	social	ADJ
abrj-545	324	13	,	,	PUNCT
abrj-545	324	14	and	and	CCONJ
abrj-545	324	15	governance	governance	NOUN
abrj-545	324	16	data	datum	NOUN
abrj-545	324	17	in	in	ADP
abrj-545	324	18	business	business	NOUN
abrj-545	324	19	valuation	valuation	NOUN
abrj-545	324	20	(	(	PUNCT
abrj-545	324	21	pp	pp	ADJ
abrj-545	324	22	.	.	PUNCT
abrj-545	324	23	67–98	67–98	NUM
abrj-545	324	24	)	)	PUNCT
abrj-545	324	25	.	.	PUNCT
abrj-545	325	1	springer	springer	NOUN
abrj-545	325	2	international	international	ADJ
abrj-545	325	3	publishing	publishing	NOUN
abrj-545	325	4	.	.	PUNCT
abrj-545	326	1	https://doi.org/10.1007/978-3-031-30533-7_3	https://doi.org/10.1007/978-3-031-30533-7_3	PROPN
abrj-545	326	2	kend	kend	NOUN
abrj-545	326	3	,	,	PUNCT
abrj-545	326	4	m.	m.	NOUN
abrj-545	326	5	(	(	PUNCT
abrj-545	326	6	2015	2015	NUM
abrj-545	326	7	)	)	PUNCT
abrj-545	326	8	.	.	PUNCT
abrj-545	327	1	governance	governance	NOUN
abrj-545	327	2	,	,	PUNCT
abrj-545	327	3	firm	firm	ADJ
abrj-545	327	4	-	-	PUNCT
abrj-545	327	5	level	level	NOUN
abrj-545	327	6	characteristics	characteristic	NOUN
abrj-545	327	7	and	and	CCONJ
abrj-545	327	8	their	their	PRON
abrj-545	327	9	impact	impact	NOUN
abrj-545	327	10	on	on	ADP
abrj-545	327	11	the	the	DET
abrj-545	327	12	client	client	NOUN
abrj-545	327	13	’s	’s	PART
abrj-545	327	14	voluntary	voluntary	ADJ
abrj-545	327	15	sustainability	sustainability	NOUN
abrj-545	327	16	disclosures	disclosure	NOUN
abrj-545	327	17	and	and	CCONJ
abrj-545	327	18	assurance	assurance	NOUN
abrj-545	327	19	decisions	decision	NOUN
abrj-545	327	20	.	.	PUNCT
abrj-545	328	1	sustainability	sustainability	NOUN
abrj-545	328	2	accounting	accounting	NOUN
abrj-545	328	3	,	,	PUNCT
abrj-545	328	4	management	management	NOUN
abrj-545	328	5	and	and	CCONJ
abrj-545	328	6	policy	policy	NOUN
abrj-545	328	7	journal	journal	NOUN
abrj-545	328	8	,	,	PUNCT
abrj-545	328	9	6(1	6(1	NUM
abrj-545	328	10	)	)	PUNCT
abrj-545	328	11	,	,	PUNCT
abrj-545	328	12	54–78	54–78	PROPN
abrj-545	328	13	.	.	PROPN
abrj-545	328	14	https://doi.org/10.1108/sampj-12-2013-0061	https://doi.org/10.1108/sampj-12-2013-0061	PROPN
abrj-545	328	15	korca	korca	PROPN
abrj-545	328	16	,	,	PUNCT
abrj-545	328	17	b.	b.	PROPN
abrj-545	328	18	,	,	PUNCT
abrj-545	328	19	costa	costa	PROPN
abrj-545	328	20	,	,	PUNCT
abrj-545	328	21	e.	e.	PROPN
abrj-545	328	22	,	,	PUNCT
abrj-545	328	23	&	&	CCONJ
abrj-545	328	24	bouten	bouten	PROPN
abrj-545	328	25	,	,	PUNCT
abrj-545	328	26	l.	l.	PROPN
abrj-545	328	27	(	(	PUNCT
abrj-545	328	28	2023	2023	NUM
abrj-545	328	29	)	)	PUNCT
abrj-545	328	30	.	.	PUNCT
abrj-545	329	1	disentangling	disentangle	VERB
abrj-545	329	2	the	the	DET
abrj-545	329	3	concept	concept	NOUN
abrj-545	329	4	of	of	ADP
abrj-545	329	5	comparability	comparability	NOUN
abrj-545	329	6	in	in	ADP
abrj-545	329	7	sustainability	sustainability	NOUN
abrj-545	329	8	reporting	reporting	NOUN
abrj-545	329	9	.	.	PUNCT
abrj-545	330	1	sustainability	sustainability	NOUN
abrj-545	330	2	accounting	accounting	NOUN
abrj-545	330	3	,	,	PUNCT
abrj-545	330	4	management	management	NOUN
abrj-545	330	5	and	and	CCONJ
abrj-545	330	6	policy	policy	NOUN
abrj-545	330	7	journal	journal	NOUN
abrj-545	330	8	,	,	PUNCT
abrj-545	330	9	14(4	14(4	NUM
abrj-545	330	10	)	)	PUNCT
abrj-545	330	11	,	,	PUNCT
abrj-545	330	12	815–851	815–851	NUM
abrj-545	330	13	.	.	PUNCT
abrj-545	331	1	https://doi.org/10.1108/sampj-05-2022-0284	https://doi.org/10.1108/sampj-05-2022-0284	ADJ
abrj-545	331	2	krivogorsky	krivogorsky	NOUN
abrj-545	331	3	,	,	PUNCT
abrj-545	331	4	v.	v.	PROPN
abrj-545	331	5	(	(	PUNCT
abrj-545	331	6	2024	2024	NUM
abrj-545	331	7	)	)	PUNCT
abrj-545	331	8	.	.	PUNCT
abrj-545	332	1	sustainability	sustainability	NOUN
abrj-545	332	2	reporting	report	VERB
abrj-545	332	3	with	with	ADP
abrj-545	332	4	two	two	NUM
abrj-545	332	5	different	different	ADJ
abrj-545	332	6	voices	voice	NOUN
abrj-545	332	7	:	:	PUNCT
abrj-545	332	8	the	the	DET
abrj-545	332	9	european	european	PROPN
abrj-545	332	10	union	union	PROPN
abrj-545	332	11	and	and	CCONJ
abrj-545	332	12	the	the	DET
abrj-545	332	13	international	international	ADJ
abrj-545	332	14	sustainability	sustainability	NOUN
abrj-545	332	15	standards	standard	NOUN
abrj-545	332	16	board	board	NOUN
abrj-545	332	17	.	.	PUNCT
abrj-545	333	1	journal	journal	PROPN
abrj-545	333	2	of	of	ADP
abrj-545	333	3	international	international	ADJ
abrj-545	333	4	accounting	accounting	NOUN
abrj-545	333	5	,	,	PUNCT
abrj-545	333	6	auditing	auditing	NOUN
abrj-545	333	7	and	and	CCONJ
abrj-545	333	8	taxation	taxation	NOUN
abrj-545	333	9	,	,	PUNCT
abrj-545	333	10	52	52	NUM
abrj-545	333	11	,	,	PUNCT
abrj-545	333	12	100635	100635	NUM
abrj-545	333	13	.	.	PUNCT
abrj-545	334	1	https://doi.org/10.1016/j.intaccaudtax.2024.100635	https://doi.org/10.1016/j.intaccaudtax.2024.100635	PROPN
abrj-545	334	2	león	león	PROPN
abrj-545	334	3	,	,	PUNCT
abrj-545	334	4	r.	r.	PROPN
abrj-545	334	5	,	,	PUNCT
abrj-545	334	6	&	&	CCONJ
abrj-545	334	7	salesa	salesa	PROPN
abrj-545	334	8	,	,	PUNCT
abrj-545	334	9	a.	a.	NOUN
abrj-545	334	10	(	(	PUNCT
abrj-545	334	11	2024	2024	NUM
abrj-545	334	12	)	)	PUNCT
abrj-545	334	13	.	.	PUNCT
abrj-545	335	1	is	be	AUX
abrj-545	335	2	sustainability	sustainability	NOUN
abrj-545	335	3	reporting	report	VERB
abrj-545	335	4	disclosing	disclose	VERB
abrj-545	335	5	what	what	PRON
abrj-545	335	6	is	be	AUX
abrj-545	335	7	relevant	relevant	ADJ
abrj-545	335	8	?	?	PUNCT
abrj-545	336	1	assessing	assess	VERB
abrj-545	336	2	materiality	materiality	NOUN
abrj-545	336	3	accuracy	accuracy	NOUN
abrj-545	336	4	in	in	ADP
abrj-545	336	5	the	the	DET
abrj-545	336	6	spanish	spanish	ADJ
abrj-545	336	7	telecommunication	telecommunication	NOUN
abrj-545	336	8	industry	industry	NOUN
abrj-545	336	9	.	.	PUNCT
abrj-545	337	1	environment	environment	NOUN
abrj-545	337	2	,	,	PUNCT
abrj-545	337	3	development	development	NOUN
abrj-545	337	4	and	and	CCONJ
abrj-545	337	5	sustainability	sustainability	NOUN
abrj-545	337	6	,	,	PUNCT
abrj-545	337	7	26(8	26(8	NUM
abrj-545	337	8	)	)	PUNCT
abrj-545	337	9	,	,	PUNCT
abrj-545	337	10	21433–21460	21433–21460	NUM
abrj-545	337	11	.	.	PUNCT
abrj-545	338	1	https://doi.org/10.1007/s10668023-03537-x	https://doi.org/10.1007/s10668023-03537-x	PROPN
abrj-545	338	2	li	li	PROPN
abrj-545	338	3	,	,	PUNCT
abrj-545	338	4	z.	z.	PROPN
abrj-545	338	5	,	,	PUNCT
abrj-545	338	6	&	&	CCONJ
abrj-545	338	7	yang	yang	PROPN
abrj-545	338	8	,	,	PUNCT
abrj-545	338	9	z.	z.	PROPN
abrj-545	338	10	(	(	PUNCT
abrj-545	338	11	2025	2025	NUM
abrj-545	338	12	)	)	PUNCT
abrj-545	338	13	.	.	PUNCT
abrj-545	339	1	esg	esg	NOUN
abrj-545	339	2	rating	rating	NOUN
abrj-545	339	3	disagreement	disagreement	NOUN
abrj-545	339	4	and	and	CCONJ
abrj-545	339	5	corporate	corporate	ADJ
abrj-545	339	6	total	total	ADJ
abrj-545	339	7	factor	factor	NOUN
abrj-545	339	8	productivity	productivity	NOUN
abrj-545	339	9	:	:	PUNCT
abrj-545	339	10	inference	inference	NOUN
abrj-545	339	11	and	and	CCONJ
abrj-545	339	12	prediction	prediction	NOUN
abrj-545	339	13	.	.	PUNCT
abrj-545	340	1	finance	finance	NOUN
abrj-545	340	2	research	research	NOUN
abrj-545	340	3	letters	letter	NOUN
abrj-545	340	4	,	,	PUNCT
abrj-545	340	5	78	78	NUM
abrj-545	340	6	,	,	PUNCT
abrj-545	340	7	107127	107127	NUM
abrj-545	340	8	.	.	PUNCT
abrj-545	341	1	https://doi.org/10.1016/j.frl.2025.107127	https://doi.org/10.1016/j.frl.2025.107127	PROPN
abrj-545	341	2	liao	liao	PROPN
abrj-545	341	3	,	,	PUNCT
abrj-545	341	4	x.	x.	PROPN
abrj-545	341	5	,	,	PUNCT
abrj-545	341	6	yang	yang	PROPN
abrj-545	341	7	,	,	PUNCT
abrj-545	341	8	w.	w.	PROPN
abrj-545	341	9	,	,	PUNCT
abrj-545	341	10	wang	wang	PROPN
abrj-545	341	11	,	,	PUNCT
abrj-545	341	12	y.	y.	PROPN
abrj-545	341	13	,	,	PUNCT
abrj-545	341	14	&	&	CCONJ
abrj-545	341	15	song	song	PROPN
abrj-545	341	16	,	,	PUNCT
abrj-545	341	17	j.	j.	PROPN
abrj-545	341	18	(	(	PUNCT
abrj-545	341	19	2019	2019	NUM
abrj-545	341	20	)	)	PUNCT
abrj-545	341	21	.	.	PUNCT
abrj-545	342	1	uncovering	uncover	VERB
abrj-545	342	2	variations	variation	NOUN
abrj-545	342	3	,	,	PUNCT
abrj-545	342	4	determinants	determinant	NOUN
abrj-545	342	5	,	,	PUNCT
abrj-545	342	6	and	and	CCONJ
abrj-545	342	7	disparities	disparity	NOUN
abrj-545	342	8	of	of	ADP
abrj-545	342	9	multisector	multisector	NOUN
abrj-545	342	10	-	-	PUNCT
abrj-545	342	11	level	level	NOUN
abrj-545	342	12	final	final	ADJ
abrj-545	342	13	energy	energy	NOUN
abrj-545	342	14	use	use	NOUN
abrj-545	342	15	of	of	ADP
abrj-545	342	16	industries	industry	NOUN
abrj-545	342	17	across	across	ADP
abrj-545	342	18	cities	city	NOUN
abrj-545	342	19	.	.	PUNCT
abrj-545	343	1	sustainability	sustainability	NOUN
abrj-545	343	2	,	,	PUNCT
abrj-545	343	3	11(6	11(6	NUM
abrj-545	343	4	)	)	PUNCT
abrj-545	343	5	,	,	PUNCT
abrj-545	343	6	1806	1806	NUM
abrj-545	343	7	.	.	PUNCT
abrj-545	344	1	https://doi.org/10.3390/su11061806	https://doi.org/10.3390/su11061806	PROPN
abrj-545	344	2	liu	liu	PROPN
abrj-545	344	3	,	,	PUNCT
abrj-545	344	4	m.	m.	NOUN
abrj-545	344	5	(	(	PUNCT
abrj-545	344	6	2022	2022	NUM
abrj-545	344	7	)	)	PUNCT
abrj-545	344	8	.	.	PUNCT
abrj-545	345	1	quantitative	quantitative	ADJ
abrj-545	345	2	esg	esg	PROPN
abrj-545	345	3	disclosure	disclosure	NOUN
abrj-545	345	4	and	and	CCONJ
abrj-545	345	5	divergence	divergence	NOUN
abrj-545	345	6	of	of	ADP
abrj-545	345	7	esg	esg	NOUN
abrj-545	345	8	ratings	rating	NOUN
abrj-545	345	9	.	.	PUNCT
abrj-545	346	1	frontiers	frontier	NOUN
abrj-545	346	2	in	in	ADP
abrj-545	346	3	psychology	psychology	NOUN
abrj-545	346	4	,	,	PUNCT
abrj-545	346	5	13	13	NUM
abrj-545	346	6	,	,	PUNCT
abrj-545	346	7	936798	936798	NUM
abrj-545	346	8	.	.	PUNCT
abrj-545	347	1	https://doi.org/10.3389/fpsyg.2022.936798	https://doi.org/10.3389/fpsyg.2022.936798	PROPN
abrj-545	347	2	lokuwaduge	lokuwaduge	NOUN
abrj-545	347	3	,	,	PUNCT
abrj-545	347	4	c.	c.	PROPN
abrj-545	347	5	s.	s.	PROPN
abrj-545	347	6	,	,	PUNCT
abrj-545	347	7	&	&	CCONJ
abrj-545	347	8	de	de	PROPN
abrj-545	347	9	silva	silva	PROPN
abrj-545	347	10	,	,	PUNCT
abrj-545	347	11	k.	k.	PROPN
abrj-545	347	12	m.	m.	PROPN
abrj-545	347	13	(	(	PUNCT
abrj-545	347	14	2022	2022	NUM
abrj-545	347	15	)	)	PUNCT
abrj-545	347	16	.	.	PUNCT
abrj-545	348	1	esg	esg	NOUN
abrj-545	348	2	risk	risk	NOUN
abrj-545	348	3	disclosure	disclosure	NOUN
abrj-545	348	4	and	and	CCONJ
abrj-545	348	5	the	the	DET
abrj-545	348	6	risk	risk	NOUN
abrj-545	348	7	of	of	ADP
abrj-545	348	8	greenwashing	greenwashing	NOUN
abrj-545	348	9	.	.	PUNCT
abrj-545	349	1	australasian	australasian	ADJ
abrj-545	349	2	accounting	accounting	NOUN
abrj-545	349	3	,	,	PUNCT
abrj-545	349	4	business	business	NOUN
abrj-545	349	5	and	and	CCONJ
abrj-545	349	6	finance	finance	NOUN
abrj-545	349	7	journal	journal	NOUN
abrj-545	349	8	,	,	PUNCT
abrj-545	349	9	16(1	16(1	NUM
abrj-545	349	10	)	)	PUNCT
abrj-545	349	11	,	,	PUNCT
abrj-545	349	12	146–159	146–159	NUM
abrj-545	349	13	.	.	PUNCT
abrj-545	350	1	https://doi.org/10.14453/aabfj.v16i1.10	https://doi.org/10.14453/aabfj.v16i1.10	ADJ
abrj-545	350	2	manes	mane	NOUN
abrj-545	350	3	-	-	PUNCT
abrj-545	350	4	rossi	rossi	ADJ
abrj-545	350	5	,	,	PUNCT
abrj-545	350	6	f.	f.	PROPN
abrj-545	350	7	,	,	PUNCT
abrj-545	350	8	&	&	CCONJ
abrj-545	350	9	nicolò	nicolò	PROPN
abrj-545	350	10	,	,	PUNCT
abrj-545	350	11	g.	g.	PROPN
abrj-545	350	12	(	(	PUNCT
abrj-545	350	13	2022	2022	NUM
abrj-545	350	14	)	)	PUNCT
abrj-545	350	15	.	.	PUNCT
abrj-545	351	1	exploring	explore	VERB
abrj-545	351	2	sustainable	sustainable	ADJ
abrj-545	351	3	development	development	NOUN
abrj-545	351	4	goals	goal	NOUN
abrj-545	351	5	reporting	report	VERB
abrj-545	351	6	practices	practice	NOUN
abrj-545	351	7	:	:	PUNCT
abrj-545	351	8	from	from	ADP
abrj-545	351	9	symbolic	symbolic	ADJ
abrj-545	351	10	to	to	ADP
abrj-545	351	11	substantive	substantive	ADJ
abrj-545	351	12	approaches	approach	NOUN
abrj-545	351	13	—	—	PUNCT
abrj-545	351	14	evidence	evidence	NOUN
abrj-545	351	15	from	from	ADP
abrj-545	351	16	the	the	DET
abrj-545	351	17	energy	energy	NOUN
abrj-545	351	18	sector	sector	NOUN
abrj-545	351	19	.	.	PUNCT
abrj-545	352	1	corporate	corporate	ADJ
abrj-545	352	2	social	social	ADJ
abrj-545	352	3	responsibility	responsibility	NOUN
abrj-545	352	4	and	and	CCONJ
abrj-545	352	5	environmental	environmental	ADJ
abrj-545	352	6	management	management	NOUN
abrj-545	352	7	,	,	PUNCT
abrj-545	352	8	29(5	29(5	NUM
abrj-545	352	9	)	)	PUNCT
abrj-545	352	10	,	,	PUNCT
abrj-545	352	11	1799–1815	1799–1815	NOUN
abrj-545	352	12	.	.	PUNCT
abrj-545	353	1	https://doi.org/10.1002/csr.2328	https://doi.org/10.1002/csr.2328	PROPN
abrj-545	353	2	marquis	marquis	PROPN
abrj-545	353	3	,	,	PUNCT
abrj-545	353	4	c.	c.	PROPN
abrj-545	353	5	,	,	PUNCT
abrj-545	353	6	&	&	CCONJ
abrj-545	353	7	qian	qian	PROPN
abrj-545	353	8	,	,	PUNCT
abrj-545	353	9	c.	c.	PROPN
abrj-545	353	10	(	(	PUNCT
abrj-545	353	11	2014	2014	NUM
abrj-545	353	12	)	)	PUNCT
abrj-545	353	13	.	.	PUNCT
abrj-545	354	1	corporate	corporate	ADJ
abrj-545	354	2	social	social	ADJ
abrj-545	354	3	responsibility	responsibility	NOUN
abrj-545	354	4	reporting	report	VERB
abrj-545	354	5	in	in	ADP
abrj-545	354	6	china	china	PROPN
abrj-545	354	7	:	:	PUNCT
abrj-545	354	8	symbol	symbol	NOUN
abrj-545	354	9	or	or	CCONJ
abrj-545	354	10	substance	substance	NOUN
abrj-545	354	11	?	?	PUNCT
abrj-545	355	1	organization	organization	NOUN
abrj-545	355	2	science	science	NOUN
abrj-545	355	3	,	,	PUNCT
abrj-545	355	4	25(1	25(1	NUM
abrj-545	355	5	)	)	PUNCT
abrj-545	355	6	,	,	PUNCT
abrj-545	355	7	127–148	127–148	NUM
abrj-545	355	8	.	.	PUNCT
abrj-545	356	1	https://doi.org/10.1287/orsc.2013.0837	https://doi.org/10.1287/orsc.2013.0837	PROPN
abrj-545	356	2	medina	medina	PROPN
abrj-545	356	3	-	-	PUNCT
abrj-545	356	4	garrido	garrido	PROPN
abrj-545	356	5	,	,	PUNCT
abrj-545	356	6	j.	j.	PROPN
abrj-545	356	7	a.	a.	PROPN
abrj-545	356	8	,	,	PUNCT
abrj-545	356	9	biedma	biedma	NOUN
abrj-545	356	10	-	-	PUNCT
abrj-545	356	11	ferrer	ferrer	PROPN
abrj-545	356	12	,	,	PUNCT
abrj-545	356	13	j.	j.	PROPN
abrj-545	356	14	m.	m.	PROPN
abrj-545	356	15	,	,	PUNCT
abrj-545	356	16	&	&	CCONJ
abrj-545	356	17	sánchez	sánchez	PROPN
abrj-545	356	18	-	-	PUNCT
abrj-545	356	19	ortiz	ortiz	PROPN
abrj-545	356	20	,	,	PUNCT
abrj-545	356	21	j.	j.	PROPN
abrj-545	356	22	(	(	PUNCT
abrj-545	356	23	2020	2020	NUM
abrj-545	356	24	)	)	PUNCT
abrj-545	356	25	.	.	PUNCT
abrj-545	357	1	i	i	PRON
abrj-545	357	2	ca	can	AUX
abrj-545	357	3	n’t	not	PART
abrj-545	357	4	go	go	VERB
abrj-545	357	5	to	to	ADP
abrj-545	357	6	work	work	NOUN
abrj-545	357	7	tomorrow	tomorrow	NOUN
abrj-545	357	8	!	!	PUNCT
abrj-545	358	1	work	work	NOUN
abrj-545	358	2	-	-	PUNCT
abrj-545	358	3	family	family	NOUN
abrj-545	358	4	policies	policy	NOUN
abrj-545	358	5	,	,	PUNCT
abrj-545	358	6	well	well	ADV
abrj-545	358	7	-	-	PUNCT
abrj-545	358	8	being	being	NOUN
abrj-545	358	9	and	and	CCONJ
abrj-545	358	10	absenteeism	absenteeism	NOUN
abrj-545	358	11	.	.	PUNCT
abrj-545	359	1	sustainability	sustainability	NOUN
abrj-545	359	2	,	,	PUNCT
abrj-545	359	3	12(14	12(14	NOUN
abrj-545	359	4	)	)	PUNCT
abrj-545	359	5	,	,	PUNCT
abrj-545	359	6	5519	5519	NUM
abrj-545	359	7	.	.	PUNCT
abrj-545	360	1	https://doi.org/10.3390/su12145519	https://doi.org/10.3390/su12145519	NOUN
abrj-545	360	2	michelon	michelon	PROPN
abrj-545	360	3	,	,	PUNCT
abrj-545	360	4	g.	g.	PROPN
abrj-545	360	5	,	,	PUNCT
abrj-545	360	6	pilonato	pilonato	PROPN
abrj-545	360	7	,	,	PUNCT
abrj-545	360	8	s.	s.	PROPN
abrj-545	360	9	,	,	PUNCT
abrj-545	360	10	&	&	CCONJ
abrj-545	360	11	ricceri	ricceri	PROPN
abrj-545	360	12	,	,	PUNCT
abrj-545	360	13	f.	f.	PROPN
abrj-545	360	14	(	(	PUNCT
abrj-545	360	15	2015	2015	NUM
abrj-545	360	16	)	)	PUNCT
abrj-545	360	17	.	.	PUNCT
abrj-545	361	1	csr	csr	NOUN
abrj-545	361	2	reporting	reporting	NOUN
abrj-545	361	3	practices	practice	NOUN
abrj-545	361	4	and	and	CCONJ
abrj-545	361	5	the	the	DET
abrj-545	361	6	quality	quality	NOUN
abrj-545	361	7	of	of	ADP
abrj-545	361	8	disclosure	disclosure	NOUN
abrj-545	361	9	:	:	PUNCT
abrj-545	361	10	an	an	DET
abrj-545	361	11	empirical	empirical	ADJ
abrj-545	361	12	analysis	analysis	NOUN
abrj-545	361	13	.	.	PUNCT
abrj-545	362	1	critical	critical	ADJ
abrj-545	362	2	perspectives	perspective	NOUN
abrj-545	362	3	on	on	ADP
abrj-545	362	4	accounting	account	VERB
abrj-545	362	5	,	,	PUNCT
abrj-545	362	6	33	33	NUM
abrj-545	362	7	,	,	PUNCT
abrj-545	362	8	59–78	59–78	NUM
abrj-545	362	9	.	.	PUNCT
abrj-545	362	10	https://doi.org/10.1016/j.cpa.2014.10.003	https://doi.org/10.1016/j.cpa.2014.10.003	ADJ
abrj-545	362	11	moradi	moradi	NOUN
abrj-545	362	12	,	,	PUNCT
abrj-545	362	13	a.	a.	NOUN
abrj-545	362	14	,	,	PUNCT
abrj-545	362	15	tóth	tóth	NOUN
abrj-545	362	16	-	-	PUNCT
abrj-545	362	17	pajor	pajor	NOUN
abrj-545	362	18	,	,	PUNCT
abrj-545	362	19	á	á	PROPN
abrj-545	362	20	.	.	PROPN
abrj-545	362	21	,	,	PUNCT
abrj-545	362	22	&	&	CCONJ
abrj-545	362	23	souto	souto	PROPN
abrj-545	362	24	,	,	PUNCT
abrj-545	362	25	h.	h.	PROPN
abrj-545	362	26	g.	g.	PROPN
abrj-545	362	27	(	(	PUNCT
abrj-545	362	28	2024	2024	NUM
abrj-545	362	29	)	)	PUNCT
abrj-545	362	30	.	.	PUNCT
abrj-545	363	1	unraveling	unravel	VERB
abrj-545	363	2	the	the	DET
abrj-545	363	3	esg	esg	NOUN
abrj-545	363	4	reporting	report	VERB
abrj-545	363	5	landscape	landscape	NOUN
abrj-545	363	6	:	:	PUNCT
abrj-545	363	7	a	a	DET
abrj-545	363	8	comprehensive	comprehensive	ADJ
abrj-545	363	9	analysis	analysis	NOUN
abrj-545	363	10	of	of	ADP
abrj-545	363	11	standards	standard	NOUN
abrj-545	363	12	,	,	PUNCT
abrj-545	363	13	frameworks	framework	NOUN
abrj-545	363	14	,	,	PUNCT
abrj-545	363	15	and	and	CCONJ
abrj-545	363	16	impact	impact	NOUN
abrj-545	363	17	on	on	ADP
abrj-545	363	18	firms	firm	NOUN
abrj-545	363	19	.	.	PUNCT
abrj-545	364	1	in	in	ADP
abrj-545	364	2	conference	conference	NOUN
abrj-545	364	3	on	on	ADP
abrj-545	364	4	organizational	organizational	ADJ
abrj-545	364	5	science	science	NOUN
abrj-545	364	6	development	development	NOUN
abrj-545	364	7	:	:	PUNCT
abrj-545	364	8	green	green	ADJ
abrj-545	364	9	and	and	CCONJ
abrj-545	364	10	digital	digital	ADJ
abrj-545	364	11	transition	transition	NOUN
abrj-545	364	12	—	—	PUNCT
abrj-545	364	13	challenge	challenge	NOUN
abrj-545	364	14	or	or	CCONJ
abrj-545	364	15	opportunity	opportunity	NOUN
abrj-545	364	16	(	(	PUNCT
abrj-545	364	17	p.	p.	NOUN
abrj-545	364	18	667	667	NUM
abrj-545	364	19	)	)	PUNCT
abrj-545	364	20	.	.	PUNCT
abrj-545	365	1	university	university	PROPN
abrj-545	365	2	of	of	ADP
abrj-545	365	3	maribor	maribor	PROPN
abrj-545	365	4	press	press	PROPN
abrj-545	365	5	.	.	PUNCT
abrj-545	366	1	https://doi.org/10.18690/um.fov.3.2024.49	https://doi.org/10.18690/um.fov.3.2024.49	PROPN
abrj-545	366	2	nielsen	nielsen	PROPN
abrj-545	366	3	,	,	PUNCT
abrj-545	366	4	c.	c.	PROPN
abrj-545	366	5	(	(	PUNCT
abrj-545	366	6	2023	2023	NUM
abrj-545	366	7	)	)	PUNCT
abrj-545	366	8	.	.	PUNCT
abrj-545	367	1	esg	esg	NOUN
abrj-545	367	2	reporting	reporting	NOUN
abrj-545	367	3	and	and	CCONJ
abrj-545	367	4	metrics	metric	NOUN
abrj-545	367	5	:	:	PUNCT
abrj-545	367	6	from	from	ADP
abrj-545	367	7	double	double	ADJ
abrj-545	367	8	materiality	materiality	NOUN
abrj-545	367	9	to	to	ADP
abrj-545	367	10	key	key	ADJ
abrj-545	367	11	performance	performance	NOUN
abrj-545	367	12	indicators	indicator	NOUN
abrj-545	367	13	.	.	PUNCT
abrj-545	368	1	sustainability	sustainability	NOUN
abrj-545	368	2	,	,	PUNCT
abrj-545	368	3	15(24	15(24	NUM
abrj-545	368	4	)	)	PUNCT
abrj-545	368	5	,	,	PUNCT
abrj-545	368	6	16844	16844	NUM
abrj-545	368	7	.	.	PUNCT
abrj-545	369	1	https://doi.org/10.3390/su152416844	https://doi.org/10.3390/su152416844	NOUN
abrj-545	369	2	https://doi.org/10.1007/s11142-021-09609-5	https://doi.org/10.1007/s11142-021-09609-5	NUM
abrj-545	369	3	https://doi.org/10.1590/1678-6971/eramr240012	https://doi.org/10.1590/1678-6971/eramr240012	PROPN
abrj-545	369	4	https://doi.org/10.3390/su15020924	https://doi.org/10.3390/su15020924	PROPN
abrj-545	369	5	https://doi.org/10.1002/csr.2926	https://doi.org/10.1002/csr.2926	PROPN
abrj-545	369	6	https://doi.org/10.1007/s10668-024-04779-z	https://doi.org/10.1007/s10668-024-04779-z	PROPN
abrj-545	369	7	https://doi.org/10.1103/physreva.100.022308	https://doi.org/10.1103/physreva.100.022308	PROPN
abrj-545	369	8	https://doi.org/10.1057/jam.2015.31	https://doi.org/10.1057/jam.2015.31	NOUN
abrj-545	369	9	https://doi.org/10.1080/17449480.2024.2339264	https://doi.org/10.1080/17449480.2024.2339264	PUNCT
abrj-545	370	1	https://doi.org/10.51594/farj.v6i8.1509	https://doi.org/10.51594/farj.v6i8.1509	ADV
abrj-545	370	2	https://doi.org/10.1108/apjba-07-2021-0307	https://doi.org/10.1108/apjba-07-2021-0307	NOUN
abrj-545	370	3	https://doi.org/10.1111/auar.12104	https://doi.org/10.1111/auar.12104	NOUN
abrj-545	370	4	https://doi.org/10.1002/csr.2908	https://doi.org/10.1002/csr.2908	PROPN
abrj-545	370	5	https://doi.org/10.1007/s11367-019-01670-2	https://doi.org/10.1007/s11367-019-01670-2	PROPN
abrj-545	370	6	https://doi.org/10.1002/csr.1320	https://doi.org/10.1002/csr.1320	VERB
abrj-545	370	7	https://doi.org/10.1016/j.irfa.2024.103495	https://doi.org/10.1016/j.irfa.2024.103495	PROPN
abrj-545	370	8	https://doi.org/10.3390/jrfm17110526	https://doi.org/10.3390/jrfm17110526	NOUN
abrj-545	370	9	https://doi.org/10.1007/s10551-015-2921-9	https://doi.org/10.1007/s10551-015-2921-9	NOUN
abrj-545	371	1	https://doi.org/10.1007/s11356-021-17359-9	https://doi.org/10.1007/s11356-021-17359-9	NUM
abrj-545	371	2	https://doi.org/10.3390/su16062571	https://doi.org/10.3390/su16062571	PROPN
abrj-545	371	3	https://doi.org/10.3390/su132011409	https://doi.org/10.3390/su132011409	X
abrj-545	371	4	https://doi.org/10.6092/polito/123456	https://doi.org/10.6092/polito/123456	PROPN
abrj-545	371	5	https://doi.org/10.1007/978-3-031-30533-7_3	https://doi.org/10.1007/978-3-031-30533-7_3	PROPN
abrj-545	371	6	https://doi.org/10.1108/sampj-12-2013-0061	https://doi.org/10.1108/sampj-12-2013-0061	PROPN
abrj-545	371	7	https://doi.org/10.1108/sampj-05-2022-0284	https://doi.org/10.1108/sampj-05-2022-0284	NOUN
abrj-545	371	8	https://doi.org/10.1016/j.intaccaudtax.2024.100635	https://doi.org/10.1016/j.intaccaudtax.2024.100635	PROPN
abrj-545	371	9	https://doi.org/10.1007/s10668-023-03537-x	https://doi.org/10.1007/s10668-023-03537-x	PROPN
abrj-545	371	10	https://doi.org/10.1007/s10668-023-03537-x	https://doi.org/10.1007/s10668-023-03537-x	PROPN
abrj-545	371	11	https://doi.org/10.1016/j.frl.2025.107127	https://doi.org/10.1016/j.frl.2025.107127	PROPN
abrj-545	371	12	https://doi.org/10.3390/su11061806	https://doi.org/10.3390/su11061806	NOUN
abrj-545	371	13	https://doi.org/10.3389/fpsyg.2022.936798	https://doi.org/10.3389/fpsyg.2022.936798	PROPN
abrj-545	371	14	https://doi.org/10.14453/aabfj.v16i1.10	https://doi.org/10.14453/aabfj.v16i1.10	PROPN
abrj-545	371	15	https://doi.org/10.1002/csr.2328	https://doi.org/10.1002/csr.2328	PROPN
abrj-545	371	16	https://doi.org/10.1287/orsc.2013.0837	https://doi.org/10.1287/orsc.2013.0837	PROPN
abrj-545	371	17	https://doi.org/10.3390/su12145519	https://doi.org/10.3390/su12145519	VERB
abrj-545	371	18	https://doi.org/10.1016/j.cpa.2014.10.003	https://doi.org/10.1016/j.cpa.2014.10.003	PROPN
abrj-545	371	19	https://doi.org/10.18690/um.fov.3.2024.49	https://doi.org/10.18690/um.fov.3.2024.49	PROPN
abrj-545	371	20	https://doi.org/10.3390/su152416844	https://doi.org/10.3390/su152416844	ADJ
abrj-545	371	21	asian	asian	ADJ
abrj-545	371	22	business	business	NOUN
abrj-545	371	23	research	research	NOUN
abrj-545	371	24	journal	journal	NOUN
abrj-545	371	25	,	,	PUNCT
abrj-545	371	26	2025	2025	NUM
abrj-545	371	27	,	,	PUNCT
abrj-545	371	28	10(8	10(8	NUM
abrj-545	371	29	):	):	PUNCT
abrj-545	371	30	95	95	NUM
abrj-545	371	31	-	-	SYM
abrj-545	371	32	102	102	NUM
abrj-545	371	33	102	102	NUM
abrj-545	371	34	©	©	ADP
abrj-545	371	35	2025	2025	NUM
abrj-545	371	36	by	by	ADP
abrj-545	371	37	the	the	DET
abrj-545	371	38	author	author	NOUN
abrj-545	371	39	;	;	PUNCT
abrj-545	371	40	licensee	licensee	NOUN
abrj-545	371	41	eastern	eastern	ADJ
abrj-545	371	42	centre	centre	NOUN
abrj-545	371	43	of	of	ADP
abrj-545	371	44	science	science	NOUN
abrj-545	371	45	and	and	CCONJ
abrj-545	371	46	education	education	NOUN
abrj-545	371	47	,	,	PUNCT
abrj-545	371	48	usa	usa	PROPN
abrj-545	371	49	nipper	nipper	NOUN
abrj-545	371	50	,	,	PUNCT
abrj-545	371	51	m.	m.	NOUN
abrj-545	371	52	,	,	PUNCT
abrj-545	371	53	ostermaier	ostermaier	NOUN
abrj-545	371	54	,	,	PUNCT
abrj-545	371	55	a.	a.	NOUN
abrj-545	371	56	,	,	PUNCT
abrj-545	371	57	&	&	CCONJ
abrj-545	371	58	theis	theis	PROPN
abrj-545	371	59	,	,	PUNCT
abrj-545	371	60	j.	j.	PROPN
abrj-545	371	61	(	(	PUNCT
abrj-545	371	62	2025	2025	NUM
abrj-545	371	63	)	)	PUNCT
abrj-545	371	64	.	.	PUNCT
abrj-545	372	1	mandatory	mandatory	ADJ
abrj-545	372	2	disclosure	disclosure	NOUN
abrj-545	372	3	of	of	ADP
abrj-545	372	4	standardized	standardized	ADJ
abrj-545	372	5	sustainability	sustainability	NOUN
abrj-545	372	6	metrics	metric	NOUN
abrj-545	372	7	:	:	PUNCT
abrj-545	372	8	the	the	DET
abrj-545	372	9	case	case	NOUN
abrj-545	372	10	of	of	ADP
abrj-545	372	11	the	the	DET
abrj-545	372	12	eu	eu	PROPN
abrj-545	372	13	taxonomy	taxonomy	NOUN
abrj-545	372	14	regulation	regulation	NOUN
abrj-545	372	15	.	.	PUNCT
abrj-545	373	1	corporate	corporate	ADJ
abrj-545	373	2	social	social	ADJ
abrj-545	373	3	responsibility	responsibility	NOUN
abrj-545	373	4	and	and	CCONJ
abrj-545	373	5	environmental	environmental	ADJ
abrj-545	373	6	management	management	NOUN
abrj-545	373	7	,	,	PUNCT
abrj-545	373	8	32(2	32(2	NUM
abrj-545	373	9	)	)	PUNCT
abrj-545	373	10	,	,	PUNCT
abrj-545	373	11	2171–2190	2171–2190	NUM
abrj-545	373	12	.	.	PUNCT
abrj-545	374	1	https://doi.org/10.1002/csr.2540	https://doi.org/10.1002/csr.2540	PROPN
abrj-545	374	2	okay	okay	INTJ
abrj-545	374	3	,	,	PUNCT
abrj-545	374	4	n.	n.	PROPN
abrj-545	374	5	c.	c.	PROPN
abrj-545	374	6	,	,	PUNCT
abrj-545	374	7	sencer	sencer	NOUN
abrj-545	374	8	,	,	PUNCT
abrj-545	374	9	a.	a.	NOUN
abrj-545	374	10	,	,	PUNCT
abrj-545	374	11	&	&	CCONJ
abrj-545	374	12	taskin	taskin	PROPN
abrj-545	374	13	,	,	PUNCT
abrj-545	374	14	n.	n.	PROPN
abrj-545	374	15	(	(	PUNCT
abrj-545	374	16	2024	2024	NUM
abrj-545	374	17	)	)	PUNCT
abrj-545	374	18	.	.	PUNCT
abrj-545	375	1	quantitative	quantitative	ADJ
abrj-545	375	2	indicators	indicator	NOUN
abrj-545	375	3	for	for	ADP
abrj-545	375	4	environmental	environmental	ADJ
abrj-545	375	5	and	and	CCONJ
abrj-545	375	6	social	social	ADJ
abrj-545	375	7	sustainability	sustainability	NOUN
abrj-545	375	8	performance	performance	NOUN
abrj-545	375	9	assessment	assessment	NOUN
abrj-545	375	10	of	of	ADP
abrj-545	375	11	the	the	DET
abrj-545	375	12	supply	supply	NOUN
abrj-545	375	13	chain	chain	NOUN
abrj-545	375	14	.	.	PUNCT
abrj-545	376	1	environment	environment	NOUN
abrj-545	376	2	,	,	PUNCT
abrj-545	376	3	development	development	NOUN
abrj-545	376	4	and	and	CCONJ
abrj-545	376	5	sustainability	sustainability	NOUN
abrj-545	376	6	.	.	PUNCT
abrj-545	377	1	advance	advance	VERB
abrj-545	377	2	online	online	ADJ
abrj-545	377	3	publication	publication	NOUN
abrj-545	377	4	.	.	PUNCT
abrj-545	378	1	https://doi.org/10.1007/s10668-02405210-3	https://doi.org/10.1007/s10668-02405210-3	PROPN
abrj-545	378	2	pigatto	pigatto	NOUN
abrj-545	378	3	,	,	PUNCT
abrj-545	378	4	g.	g.	PROPN
abrj-545	378	5	,	,	PUNCT
abrj-545	378	6	cinquini	cinquini	PROPN
abrj-545	378	7	,	,	PUNCT
abrj-545	378	8	l.	l.	PROPN
abrj-545	378	9	,	,	PUNCT
abrj-545	378	10	tenucci	tenucci	PROPN
abrj-545	378	11	,	,	PUNCT
abrj-545	378	12	a.	a.	NOUN
abrj-545	378	13	,	,	PUNCT
abrj-545	378	14	&	&	CCONJ
abrj-545	378	15	dumay	dumay	PROPN
abrj-545	378	16	,	,	PUNCT
abrj-545	378	17	j.	j.	PROPN
abrj-545	378	18	(	(	PUNCT
abrj-545	378	19	2023	2023	NUM
abrj-545	378	20	)	)	PUNCT
abrj-545	378	21	.	.	PUNCT
abrj-545	379	1	disclosing	disclose	VERB
abrj-545	379	2	value	value	NOUN
abrj-545	379	3	creation	creation	NOUN
abrj-545	379	4	in	in	ADP
abrj-545	379	5	integrated	integrate	VERB
abrj-545	379	6	reports	report	NOUN
abrj-545	379	7	according	accord	VERB
abrj-545	379	8	to	to	ADP
abrj-545	379	9	the	the	DET
abrj-545	379	10	six	six	NUM
abrj-545	379	11	capitals	capital	NOUN
abrj-545	379	12	:	:	PUNCT
abrj-545	379	13	a	a	DET
abrj-545	379	14	holistic	holistic	ADJ
abrj-545	379	15	approach	approach	NOUN
abrj-545	379	16	for	for	ADP
abrj-545	379	17	a	a	DET
abrj-545	379	18	holistic	holistic	ADJ
abrj-545	379	19	instrument	instrument	NOUN
abrj-545	379	20	.	.	PUNCT
abrj-545	380	1	sustainability	sustainability	NOUN
abrj-545	380	2	accounting	accounting	NOUN
abrj-545	380	3	,	,	PUNCT
abrj-545	380	4	management	management	NOUN
abrj-545	380	5	and	and	CCONJ
abrj-545	380	6	policy	policy	NOUN
abrj-545	380	7	journal	journal	NOUN
abrj-545	380	8	,	,	PUNCT
abrj-545	380	9	14(7	14(7	NUM
abrj-545	380	10	)	)	PUNCT
abrj-545	380	11	,	,	PUNCT
abrj-545	380	12	90–123	90–123	PROPN
abrj-545	380	13	.	.	PUNCT
abrj-545	381	1	https://doi.org/10.1108/sampj-11-2021-0493	https://doi.org/10.1108/sampj-11-2021-0493	VERB
abrj-545	381	2	pope	pope	NOUN
abrj-545	381	3	,	,	PUNCT
abrj-545	381	4	s.	s.	PROPN
abrj-545	381	5	,	,	PUNCT
abrj-545	381	6	peillex	peillex	PROPN
abrj-545	381	7	,	,	PUNCT
abrj-545	381	8	j.	j.	PROPN
abrj-545	381	9	,	,	PUNCT
abrj-545	381	10	el	el	PROPN
abrj-545	381	11	ouadghiri	ouadghiri	PROPN
abrj-545	381	12	,	,	PUNCT
abrj-545	381	13	i.	i.	PROPN
abrj-545	381	14	,	,	PUNCT
abrj-545	381	15	&	&	CCONJ
abrj-545	381	16	gomes	gome	NOUN
abrj-545	381	17	,	,	PUNCT
abrj-545	381	18	m.	m.	NOUN
abrj-545	381	19	(	(	PUNCT
abrj-545	381	20	2024	2024	NUM
abrj-545	381	21	)	)	PUNCT
abrj-545	381	22	.	.	PUNCT
abrj-545	382	1	floodlight	floodlight	NOUN
abrj-545	382	2	or	or	CCONJ
abrj-545	382	3	spotlight	spotlight	NOUN
abrj-545	382	4	?	?	PUNCT
abrj-545	383	1	public	public	ADJ
abrj-545	383	2	attention	attention	NOUN
abrj-545	383	3	and	and	CCONJ
abrj-545	383	4	the	the	DET
abrj-545	383	5	selective	selective	ADJ
abrj-545	383	6	disclosure	disclosure	NOUN
abrj-545	383	7	of	of	ADP
abrj-545	383	8	environmental	environmental	ADJ
abrj-545	383	9	information	information	NOUN
abrj-545	383	10	.	.	PUNCT
abrj-545	384	1	journal	journal	NOUN
abrj-545	384	2	of	of	ADP
abrj-545	384	3	management	management	NOUN
abrj-545	384	4	studies	study	NOUN
abrj-545	384	5	,	,	PUNCT
abrj-545	384	6	61(4	61(4	NUM
abrj-545	384	7	)	)	PUNCT
abrj-545	384	8	,	,	PUNCT
abrj-545	384	9	1230–1265	1230–1265	NUM
abrj-545	384	10	.	.	PUNCT
abrj-545	385	1	https://doi.org/10.1111/joms.12862	https://doi.org/10.1111/joms.12862	NOUN
abrj-545	385	2	roszkowska	roszkowska	NOUN
abrj-545	385	3	-	-	PUNCT
abrj-545	385	4	menkes	menke	NOUN
abrj-545	385	5	,	,	PUNCT
abrj-545	385	6	m.	m.	NOUN
abrj-545	385	7	,	,	PUNCT
abrj-545	385	8	aluchna	aluchna	NOUN
abrj-545	385	9	,	,	PUNCT
abrj-545	385	10	m.	m.	NOUN
abrj-545	385	11	,	,	PUNCT
abrj-545	385	12	&	&	CCONJ
abrj-545	385	13	kamiński	kamiński	PROPN
abrj-545	385	14	,	,	PUNCT
abrj-545	385	15	b.	b.	PROPN
abrj-545	385	16	(	(	PUNCT
abrj-545	385	17	2024	2024	NUM
abrj-545	385	18	)	)	PUNCT
abrj-545	385	19	.	.	PUNCT
abrj-545	386	1	true	true	ADJ
abrj-545	386	2	transparency	transparency	NOUN
abrj-545	386	3	or	or	CCONJ
abrj-545	386	4	mere	mere	ADJ
abrj-545	386	5	decoupling	decoupling	NOUN
abrj-545	386	6	?	?	PUNCT
abrj-545	387	1	the	the	DET
abrj-545	387	2	study	study	NOUN
abrj-545	387	3	of	of	ADP
abrj-545	387	4	selective	selective	ADJ
abrj-545	387	5	disclosure	disclosure	NOUN
abrj-545	387	6	in	in	ADP
abrj-545	387	7	sustainability	sustainability	NOUN
abrj-545	387	8	reporting	reporting	NOUN
abrj-545	387	9	.	.	PUNCT
abrj-545	388	1	critical	critical	ADJ
abrj-545	388	2	perspectives	perspective	NOUN
abrj-545	388	3	on	on	ADP
abrj-545	388	4	accounting	accounting	NOUN
abrj-545	388	5	,	,	PUNCT
abrj-545	388	6	98	98	NUM
abrj-545	388	7	,	,	PUNCT
abrj-545	388	8	102700	102700	NUM
abrj-545	388	9	.	.	PUNCT
abrj-545	389	1	https://doi.org/10.1016/j.cpa.2023.102700	https://doi.org/10.1016/j.cpa.2023.102700	PROPN
abrj-545	389	2	samarakoon	samarakoon	NOUN
abrj-545	389	3	,	,	PUNCT
abrj-545	389	4	s.	s.	PROPN
abrj-545	389	5	,	,	PUNCT
abrj-545	389	6	mishra	mishra	PROPN
abrj-545	389	7	,	,	PUNCT
abrj-545	389	8	r.	r.	PROPN
abrj-545	389	9	k.	k.	PROPN
abrj-545	389	10	,	,	PUNCT
abrj-545	389	11	pradhan	pradhan	PROPN
abrj-545	389	12	,	,	PUNCT
abrj-545	389	13	r.	r.	PROPN
abrj-545	389	14	p.	p.	PROPN
abrj-545	389	15	,	,	PUNCT
abrj-545	389	16	jayakumar	jayakumar	NOUN
abrj-545	389	17	,	,	PUNCT
abrj-545	389	18	m.	m.	NOUN
abrj-545	389	19	,	,	PUNCT
abrj-545	389	20	&	&	CCONJ
abrj-545	389	21	bagchi	bagchi	PROPN
abrj-545	389	22	,	,	PUNCT
abrj-545	389	23	t.	t.	PROPN
abrj-545	389	24	p.	p.	PROPN
abrj-545	389	25	(	(	PUNCT
abrj-545	389	26	2024	2024	NUM
abrj-545	389	27	)	)	PUNCT
abrj-545	389	28	.	.	PUNCT
abrj-545	390	1	annual	annual	ADJ
abrj-545	390	2	report	report	NOUN
abrj-545	390	3	readability	readability	NOUN
abrj-545	390	4	,	,	PUNCT
abrj-545	390	5	esg	esg	NOUN
abrj-545	390	6	disclosure	disclosure	NOUN
abrj-545	390	7	,	,	PUNCT
abrj-545	390	8	and	and	CCONJ
abrj-545	390	9	risk	risk	NOUN
abrj-545	390	10	perspectives	perspective	NOUN
abrj-545	390	11	of	of	ADP
abrj-545	390	12	indian	indian	ADJ
abrj-545	390	13	firms	firm	NOUN
abrj-545	390	14	:	:	PUNCT
abrj-545	390	15	the	the	DET
abrj-545	390	16	mediating	mediate	VERB
abrj-545	390	17	role	role	NOUN
abrj-545	390	18	of	of	ADP
abrj-545	390	19	corporate	corporate	ADJ
abrj-545	390	20	governance	governance	NOUN
abrj-545	390	21	and	and	CCONJ
abrj-545	390	22	earnings	earning	NOUN
abrj-545	390	23	management	management	NOUN
abrj-545	390	24	.	.	PUNCT
abrj-545	391	1	international	international	ADJ
abrj-545	391	2	journal	journal	PROPN
abrj-545	391	3	of	of	ADP
abrj-545	391	4	disclosure	disclosure	NOUN
abrj-545	391	5	and	and	CCONJ
abrj-545	391	6	governance	governance	NOUN
abrj-545	391	7	.	.	PUNCT
abrj-545	392	1	advance	advance	VERB
abrj-545	392	2	online	online	ADJ
abrj-545	392	3	publication	publication	NOUN
abrj-545	392	4	.	.	PUNCT
abrj-545	393	1	https://doi.org/10.1057/s41310-024-00192-8	https://doi.org/10.1057/s41310-024-00192-8	PROPN
abrj-545	393	2	saraswati	saraswati	PROPN
abrj-545	393	3	,	,	PUNCT
abrj-545	393	4	e.	e.	PROPN
abrj-545	393	5	,	,	PUNCT
abrj-545	393	6	rumansyah	rumansyah	PROPN
abrj-545	393	7	,	,	PUNCT
abrj-545	393	8	m.	m.	NOUN
abrj-545	393	9	a.	a.	PROPN
abrj-545	393	10	,	,	PUNCT
abrj-545	393	11	&	&	CCONJ
abrj-545	393	12	dewi	dewi	PROPN
abrj-545	393	13	,	,	PUNCT
abrj-545	393	14	a.	a.	NOUN
abrj-545	393	15	a.	a.	NOUN
abrj-545	393	16	(	(	PUNCT
abrj-545	393	17	2024	2024	NUM
abrj-545	393	18	)	)	PUNCT
abrj-545	393	19	.	.	PUNCT
abrj-545	394	1	materiality	materiality	NOUN
abrj-545	394	2	and	and	CCONJ
abrj-545	394	3	stakeholder	stakeholder	NOUN
abrj-545	394	4	engagement	engagement	NOUN
abrj-545	394	5	in	in	ADP
abrj-545	394	6	sustainability	sustainability	NOUN
abrj-545	394	7	reporting	reporting	NOUN
abrj-545	394	8	:	:	PUNCT
abrj-545	394	9	does	do	AUX
abrj-545	394	10	it	it	PRON
abrj-545	394	11	matter	matter	VERB
abrj-545	394	12	?	?	PUNCT
abrj-545	395	1	business	business	NOUN
abrj-545	395	2	:	:	PUNCT
abrj-545	395	3	theory	theory	NOUN
abrj-545	395	4	and	and	CCONJ
abrj-545	395	5	practice	practice	NOUN
abrj-545	395	6	,	,	PUNCT
abrj-545	395	7	25(2	25(2	NUM
abrj-545	395	8	)	)	PUNCT
abrj-545	395	9	,	,	PUNCT
abrj-545	395	10	397–405	397–405	NUM
abrj-545	395	11	.	.	PUNCT
abrj-545	396	1	https://doi.org/10.3846/btp.2024.19023	https://doi.org/10.3846/btp.2024.19023	NOUN
abrj-545	396	2	scelles	scelle	NOUN
abrj-545	396	3	,	,	PUNCT
abrj-545	396	4	n.	n.	NOUN
abrj-545	396	5	,	,	PUNCT
abrj-545	396	6	inoue	inoue	PROPN
abrj-545	396	7	,	,	PUNCT
abrj-545	396	8	y.	y.	PROPN
abrj-545	396	9	,	,	PUNCT
abrj-545	396	10	perkin	perkin	PROPN
abrj-545	396	11	,	,	PUNCT
abrj-545	396	12	s.	s.	PROPN
abrj-545	396	13	j.	j.	PROPN
abrj-545	396	14	,	,	PUNCT
abrj-545	396	15	&	&	CCONJ
abrj-545	396	16	valenti	valenti	PROPN
abrj-545	396	17	,	,	PUNCT
abrj-545	396	18	m.	m.	NOUN
abrj-545	396	19	(	(	PUNCT
abrj-545	396	20	2024	2024	NUM
abrj-545	396	21	)	)	PUNCT
abrj-545	396	22	.	.	PUNCT
abrj-545	397	1	social	social	ADJ
abrj-545	397	2	impact	impact	NOUN
abrj-545	397	3	assessment	assessment	NOUN
abrj-545	397	4	of	of	ADP
abrj-545	397	5	corporate	corporate	ADJ
abrj-545	397	6	social	social	ADJ
abrj-545	397	7	responsibility	responsibility	NOUN
abrj-545	397	8	initiatives	initiative	NOUN
abrj-545	397	9	:	:	PUNCT
abrj-545	397	10	evaluating	evaluate	VERB
abrj-545	397	11	the	the	DET
abrj-545	397	12	social	social	ADJ
abrj-545	397	13	return	return	NOUN
abrj-545	397	14	on	on	ADP
abrj-545	397	15	investment	investment	NOUN
abrj-545	397	16	of	of	ADP
abrj-545	397	17	an	an	DET
abrj-545	397	18	inclusion	inclusion	NOUN
abrj-545	397	19	offer	offer	NOUN
abrj-545	397	20	.	.	PUNCT
abrj-545	398	1	journal	journal	NOUN
abrj-545	398	2	of	of	ADP
abrj-545	398	3	business	business	NOUN
abrj-545	398	4	ethics	ethic	NOUN
abrj-545	398	5	.	.	PUNCT
abrj-545	399	1	advance	advance	VERB
abrj-545	399	2	online	online	ADJ
abrj-545	399	3	publication	publication	NOUN
abrj-545	399	4	.	.	PUNCT
abrj-545	400	1	https://doi.org/10.1007/s10551-024-05786-w	https://doi.org/10.1007/s10551-024-05786-w	PROPN
abrj-545	400	2	schäfer	schäfer	NOUN
abrj-545	400	3	,	,	PUNCT
abrj-545	400	4	m.	m.	NOUN
abrj-545	400	5	,	,	PUNCT
abrj-545	400	6	cerdas	cerda	NOUN
abrj-545	400	7	,	,	PUNCT
abrj-545	400	8	f.	f.	PROPN
abrj-545	400	9	,	,	PUNCT
abrj-545	400	10	&	&	CCONJ
abrj-545	400	11	herrmann	herrmann	PROPN
abrj-545	400	12	,	,	PUNCT
abrj-545	400	13	c.	c.	PROPN
abrj-545	400	14	(	(	PUNCT
abrj-545	400	15	2024	2024	NUM
abrj-545	400	16	)	)	PUNCT
abrj-545	400	17	.	.	PUNCT
abrj-545	401	1	towards	towards	ADP
abrj-545	401	2	standardized	standardized	ADJ
abrj-545	401	3	grid	grid	NOUN
abrj-545	401	4	emission	emission	NOUN
abrj-545	401	5	factors	factor	NOUN
abrj-545	401	6	:	:	PUNCT
abrj-545	401	7	methodological	methodological	ADJ
abrj-545	401	8	insights	insight	NOUN
abrj-545	401	9	and	and	CCONJ
abrj-545	401	10	best	good	ADJ
abrj-545	401	11	practices	practice	NOUN
abrj-545	401	12	.	.	PUNCT
abrj-545	402	1	energy	energy	NOUN
abrj-545	402	2	&	&	CCONJ
abrj-545	402	3	environmental	environmental	ADJ
abrj-545	402	4	science	science	NOUN
abrj-545	402	5	.	.	PUNCT
abrj-545	403	1	advance	advance	VERB
abrj-545	403	2	online	online	ADJ
abrj-545	403	3	publication	publication	NOUN
abrj-545	403	4	.	.	PUNCT
abrj-545	404	1	seele	seele	PROPN
abrj-545	404	2	,	,	PUNCT
abrj-545	404	3	p.	p.	NOUN
abrj-545	404	4	(	(	PUNCT
abrj-545	404	5	2016	2016	NUM
abrj-545	404	6	)	)	PUNCT
abrj-545	404	7	.	.	PUNCT
abrj-545	405	1	digitally	digitally	ADV
abrj-545	405	2	unified	unify	VERB
abrj-545	405	3	reporting	reporting	NOUN
abrj-545	405	4	:	:	PUNCT
abrj-545	405	5	how	how	SCONJ
abrj-545	405	6	xbrl	xbrl	PROPN
abrj-545	405	7	-	-	PUNCT
abrj-545	405	8	based	base	VERB
abrj-545	405	9	real	real	ADJ
abrj-545	405	10	-	-	PUNCT
abrj-545	405	11	time	time	NOUN
abrj-545	405	12	transparency	transparency	NOUN
abrj-545	405	13	helps	help	VERB
abrj-545	405	14	in	in	ADP
abrj-545	405	15	combining	combine	VERB
abrj-545	405	16	integrated	integrate	VERB
abrj-545	405	17	sustainability	sustainability	NOUN
abrj-545	405	18	reporting	reporting	NOUN
abrj-545	405	19	and	and	CCONJ
abrj-545	405	20	performance	performance	NOUN
abrj-545	405	21	control	control	NOUN
abrj-545	405	22	.	.	PUNCT
abrj-545	406	1	journal	journal	NOUN
abrj-545	406	2	of	of	ADP
abrj-545	406	3	cleaner	clean	ADJ
abrj-545	406	4	production	production	NOUN
abrj-545	406	5	,	,	PUNCT
abrj-545	406	6	136	136	NUM
abrj-545	406	7	,	,	PUNCT
abrj-545	406	8	65–77	65–77	NUM
abrj-545	406	9	.	.	PUNCT
abrj-545	407	1	https://doi.org/10.1016/j.jclepro.2016.01.102	https://doi.org/10.1016/j.jclepro.2016.01.102	PROPN
abrj-545	407	2	sethi	sethi	PROPN
abrj-545	407	3	,	,	PUNCT
abrj-545	407	4	s.	s.	PROPN
abrj-545	407	5	p.	p.	PROPN
abrj-545	407	6	,	,	PUNCT
abrj-545	407	7	rovenpor	rovenpor	PROPN
abrj-545	407	8	,	,	PUNCT
abrj-545	407	9	j.	j.	PROPN
abrj-545	407	10	l.	l.	PROPN
abrj-545	407	11	,	,	PUNCT
abrj-545	407	12	&	&	CCONJ
abrj-545	407	13	demir	demir	PROPN
abrj-545	407	14	,	,	PUNCT
abrj-545	407	15	m.	m.	NOUN
abrj-545	407	16	(	(	PUNCT
abrj-545	407	17	2017	2017	NUM
abrj-545	407	18	)	)	PUNCT
abrj-545	407	19	.	.	PUNCT
abrj-545	408	1	enhancing	enhance	VERB
abrj-545	408	2	the	the	DET
abrj-545	408	3	quality	quality	NOUN
abrj-545	408	4	of	of	ADP
abrj-545	408	5	reporting	reporting	NOUN
abrj-545	408	6	in	in	ADP
abrj-545	408	7	corporate	corporate	ADJ
abrj-545	408	8	social	social	ADJ
abrj-545	408	9	responsibility	responsibility	NOUN
abrj-545	408	10	guidance	guidance	NOUN
abrj-545	408	11	documents	document	NOUN
abrj-545	408	12	:	:	PUNCT
abrj-545	408	13	the	the	DET
abrj-545	408	14	roles	role	NOUN
abrj-545	408	15	of	of	ADP
abrj-545	408	16	iso	iso	NOUN
abrj-545	408	17	26000	26000	NUM
abrj-545	408	18	,	,	PUNCT
abrj-545	408	19	global	global	ADJ
abrj-545	408	20	reporting	reporting	NOUN
abrj-545	408	21	initiative	initiative	NOUN
abrj-545	408	22	and	and	CCONJ
abrj-545	408	23	csr	csr	NOUN
abrj-545	408	24	-	-	ADJ
abrj-545	408	25	sustainability	sustainability	NOUN
abrj-545	408	26	monitor	monitor	NOUN
abrj-545	408	27	.	.	PUNCT
abrj-545	409	1	business	business	NOUN
abrj-545	409	2	and	and	CCONJ
abrj-545	409	3	society	society	NOUN
abrj-545	409	4	review	review	NOUN
abrj-545	409	5	,	,	PUNCT
abrj-545	409	6	122(2	122(2	NUM
abrj-545	409	7	)	)	PUNCT
abrj-545	409	8	,	,	PUNCT
abrj-545	409	9	139–163	139–163	NUM
abrj-545	409	10	.	.	PUNCT
abrj-545	409	11	https://doi.org/10.1111/basr.12113	https://doi.org/10.1111/basr.12113	NOUN
abrj-545	409	12	setiawan	setiawan	PROPN
abrj-545	409	13	,	,	PUNCT
abrj-545	409	14	t.	t.	PROPN
abrj-545	409	15	,	,	PUNCT
abrj-545	409	16	sugianto	sugianto	PROPN
abrj-545	409	17	,	,	PUNCT
abrj-545	409	18	m.	m.	NOUN
abrj-545	409	19	,	,	PUNCT
abrj-545	409	20	dahlan	dahlan	NOUN
abrj-545	409	21	,	,	PUNCT
abrj-545	409	22	k.	k.	PROPN
abrj-545	409	23	s.	s.	PROPN
abrj-545	409	24	s.	s.	PROPN
abrj-545	409	25	,	,	PUNCT
abrj-545	409	26	&	&	CCONJ
abrj-545	409	27	purwanti	purwanti	PROPN
abrj-545	409	28	,	,	PUNCT
abrj-545	409	29	a.	a.	NOUN
abrj-545	409	30	(	(	PUNCT
abrj-545	409	31	2023	2023	NUM
abrj-545	409	32	)	)	PUNCT
abrj-545	409	33	.	.	PUNCT
abrj-545	410	1	corporate	corporate	ADJ
abrj-545	410	2	social	social	ADJ
abrj-545	410	3	responsibility	responsibility	NOUN
abrj-545	410	4	:	:	PUNCT
abrj-545	410	5	qualitative	qualitative	ADJ
abrj-545	410	6	and	and	CCONJ
abrj-545	410	7	quantitative	quantitative	ADJ
abrj-545	410	8	content	content	NOUN
abrj-545	410	9	analysis	analysis	NOUN
abrj-545	410	10	study	study	NOUN
abrj-545	410	11	.	.	PUNCT
abrj-545	411	1	the	the	DET
abrj-545	411	2	indonesian	indonesian	ADJ
abrj-545	411	3	accounting	accounting	PROPN
abrj-545	411	4	review	review	PROPN
abrj-545	411	5	,	,	PUNCT
abrj-545	411	6	13(2	13(2	PROPN
abrj-545	411	7	)	)	PUNCT
abrj-545	411	8	,	,	PUNCT
abrj-545	411	9	249–262	249–262	NUM
abrj-545	411	10	.	.	PUNCT
abrj-545	412	1	https://doi.org/10.14414/tiar.v13i2.3474	https://doi.org/10.14414/tiar.v13i2.3474	X
abrj-545	412	2	sharawi	sharawi	PROPN
abrj-545	412	3	,	,	PUNCT
abrj-545	412	4	h.	h.	PROPN
abrj-545	412	5	(	(	PUNCT
abrj-545	412	6	2024	2024	NUM
abrj-545	412	7	)	)	PUNCT
abrj-545	412	8	.	.	PUNCT
abrj-545	413	1	the	the	DET
abrj-545	413	2	impact	impact	NOUN
abrj-545	413	3	of	of	ADP
abrj-545	413	4	esg	esg	PROPN
abrj-545	413	5	disclosure	disclosure	NOUN
abrj-545	413	6	on	on	ADP
abrj-545	413	7	financial	financial	ADJ
abrj-545	413	8	reporting	reporting	NOUN
abrj-545	413	9	quality	quality	NOUN
abrj-545	413	10	:	:	PUNCT
abrj-545	413	11	evidence	evidence	NOUN
abrj-545	413	12	from	from	ADP
abrj-545	413	13	ksa	ksa	PROPN
abrj-545	413	14	.	.	PUNCT
abrj-545	414	1	ssrn	ssrn	PROPN
abrj-545	414	2	electronic	electronic	ADJ
abrj-545	414	3	journal	journal	PROPN
abrj-545	414	4	.	.	PUNCT
abrj-545	415	1	https://doi.org/10.2139/ssrn.5092540	https://doi.org/10.2139/ssrn.5092540	PROPN
abrj-545	415	2	spang	spang	PROPN
abrj-545	415	3	,	,	PUNCT
abrj-545	415	4	e.	e.	PROPN
abrj-545	415	5	s.	s.	PROPN
abrj-545	415	6	,	,	PUNCT
abrj-545	415	7	moomaw	moomaw	PROPN
abrj-545	415	8	,	,	PUNCT
abrj-545	415	9	w.	w.	PROPN
abrj-545	415	10	r.	r.	PROPN
abrj-545	415	11	,	,	PUNCT
abrj-545	415	12	gallagher	gallagher	PROPN
abrj-545	415	13	,	,	PUNCT
abrj-545	415	14	k.	k.	PROPN
abrj-545	415	15	s.	s.	PROPN
abrj-545	415	16	,	,	PUNCT
abrj-545	415	17	kirshen	kirshen	PROPN
abrj-545	415	18	,	,	PUNCT
abrj-545	415	19	p.	p.	PROPN
abrj-545	415	20	h.	h.	PROPN
abrj-545	415	21	,	,	PUNCT
abrj-545	415	22	&	&	CCONJ
abrj-545	415	23	marks	marks	PROPN
abrj-545	415	24	,	,	PUNCT
abrj-545	415	25	d.	d.	PROPN
abrj-545	415	26	h.	h.	PROPN
abrj-545	415	27	(	(	PUNCT
abrj-545	415	28	2014	2014	NUM
abrj-545	415	29	)	)	PUNCT
abrj-545	415	30	.	.	PUNCT
abrj-545	416	1	multiple	multiple	ADJ
abrj-545	416	2	metrics	metric	NOUN
abrj-545	416	3	for	for	ADP
abrj-545	416	4	quantifying	quantify	VERB
abrj-545	416	5	the	the	DET
abrj-545	416	6	intensity	intensity	NOUN
abrj-545	416	7	of	of	ADP
abrj-545	416	8	water	water	NOUN
abrj-545	416	9	consumption	consumption	NOUN
abrj-545	416	10	of	of	ADP
abrj-545	416	11	energy	energy	NOUN
abrj-545	416	12	production	production	NOUN
abrj-545	416	13	.	.	PUNCT
abrj-545	417	1	environmental	environmental	ADJ
abrj-545	417	2	research	research	NOUN
abrj-545	417	3	letters	letter	NOUN
abrj-545	417	4	,	,	PUNCT
abrj-545	417	5	9(10	9(10	NUM
abrj-545	417	6	)	)	PUNCT
abrj-545	417	7	,	,	PUNCT
abrj-545	417	8	105003	105003	NUM
abrj-545	417	9	.	.	PUNCT
abrj-545	418	1	https://doi.org/10.1088/17489326/9/10/105003	https://doi.org/10.1088/17489326/9/10/105003	PUNCT
abrj-545	418	2	st	st	PROPN
abrj-545	418	3	-	-	PUNCT
abrj-545	418	4	jacques	jacques	PROPN
abrj-545	418	5	,	,	PUNCT
abrj-545	418	6	m.	m.	NOUN
abrj-545	418	7	,	,	PUNCT
abrj-545	418	8	bucking	bucking	PROPN
abrj-545	418	9	,	,	PUNCT
abrj-545	418	10	s.	s.	PROPN
abrj-545	418	11	,	,	PUNCT
abrj-545	418	12	o’brien	o’brien	PROPN
abrj-545	418	13	,	,	PUNCT
abrj-545	418	14	w.	w.	PROPN
abrj-545	418	15	,	,	PUNCT
abrj-545	418	16	&	&	CCONJ
abrj-545	418	17	macdonald	macdonald	PROPN
abrj-545	418	18	,	,	PUNCT
abrj-545	418	19	i.	i.	PROPN
abrj-545	418	20	(	(	PUNCT
abrj-545	418	21	2024	2024	NUM
abrj-545	418	22	)	)	PUNCT
abrj-545	418	23	.	.	PUNCT
abrj-545	419	1	spatio	spatio	PROPN
abrj-545	419	2	-	-	PUNCT
abrj-545	419	3	temporal	temporal	ADJ
abrj-545	419	4	electrical	electrical	ADJ
abrj-545	419	5	grid	grid	NOUN
abrj-545	419	6	emission	emission	NOUN
abrj-545	419	7	factors	factor	NOUN
abrj-545	419	8	effects	effect	NOUN
abrj-545	419	9	on	on	ADP
abrj-545	419	10	calculated	calculate	VERB
abrj-545	419	11	ghg	ghg	PROPN
abrj-545	419	12	emissions	emission	NOUN
abrj-545	419	13	of	of	ADP
abrj-545	419	14	buildings	building	NOUN
abrj-545	419	15	in	in	ADP
abrj-545	419	16	mixed	mixed	ADJ
abrj-545	419	17	-	-	PUNCT
abrj-545	419	18	grid	grid	NOUN
abrj-545	419	19	environments	environment	NOUN
abrj-545	419	20	.	.	PUNCT
abrj-545	420	1	science	science	NOUN
abrj-545	420	2	and	and	CCONJ
abrj-545	420	3	technology	technology	NOUN
abrj-545	420	4	for	for	ADP
abrj-545	420	5	the	the	DET
abrj-545	420	6	built	build	VERB
abrj-545	420	7	environment	environment	NOUN
abrj-545	420	8	,	,	PUNCT
abrj-545	420	9	30(1	30(1	NUM
abrj-545	420	10	)	)	PUNCT
abrj-545	420	11	,	,	PUNCT
abrj-545	420	12	37–50	37–50	NUM
abrj-545	420	13	.	.	PUNCT
abrj-545	421	1	https://doi.org/10.1080/23744731.2023.2345916	https://doi.org/10.1080/23744731.2023.2345916	PROPN
abrj-545	421	2	tamasiga	tamasiga	PROPN
abrj-545	421	3	,	,	PUNCT
abrj-545	421	4	p.	p.	PROPN
abrj-545	421	5	,	,	PUNCT
abrj-545	421	6	onyeaka	onyeaka	PROPN
abrj-545	421	7	,	,	PUNCT
abrj-545	421	8	h.	h.	PROPN
abrj-545	421	9	,	,	PUNCT
abrj-545	421	10	bakwena	bakwena	NOUN
abrj-545	421	11	,	,	PUNCT
abrj-545	421	12	m.	m.	NOUN
abrj-545	421	13	,	,	PUNCT
abrj-545	421	14	&	&	CCONJ
abrj-545	421	15	ouassou	ouassou	PROPN
abrj-545	421	16	,	,	PUNCT
abrj-545	421	17	e.	e.	PROPN
abrj-545	421	18	h.	h.	PROPN
abrj-545	421	19	(	(	PUNCT
abrj-545	421	20	2024	2024	NUM
abrj-545	421	21	)	)	PUNCT
abrj-545	421	22	.	.	PUNCT
abrj-545	422	1	beyond	beyond	ADP
abrj-545	422	2	compliance	compliance	NOUN
abrj-545	422	3	:	:	PUNCT
abrj-545	422	4	evaluating	evaluate	VERB
abrj-545	422	5	the	the	DET
abrj-545	422	6	role	role	NOUN
abrj-545	422	7	of	of	ADP
abrj-545	422	8	environmental	environmental	ADJ
abrj-545	422	9	,	,	PUNCT
abrj-545	422	10	social	social	ADJ
abrj-545	422	11	,	,	PUNCT
abrj-545	422	12	and	and	CCONJ
abrj-545	422	13	governance	governance	NOUN
abrj-545	422	14	disclosures	disclosure	NOUN
abrj-545	422	15	in	in	ADP
abrj-545	422	16	enhancing	enhance	VERB
abrj-545	422	17	firm	firm	ADJ
abrj-545	422	18	value	value	NOUN
abrj-545	422	19	and	and	CCONJ
abrj-545	422	20	performance	performance	NOUN
abrj-545	422	21	.	.	PUNCT
abrj-545	423	1	sn	sn	PROPN
abrj-545	423	2	business	business	PROPN
abrj-545	423	3	&	&	CCONJ
abrj-545	423	4	economics	economic	NOUN
abrj-545	423	5	,	,	PUNCT
abrj-545	423	6	4(10	4(10	NUM
abrj-545	423	7	)	)	PUNCT
abrj-545	423	8	,	,	PUNCT
abrj-545	423	9	118	118	NUM
abrj-545	423	10	.	.	PUNCT
abrj-545	424	1	https://doi.org/10.1007/s43546-024-00714-6	https://doi.org/10.1007/s43546-024-00714-6	PROPN
abrj-545	424	2	tang	tang	PROPN
abrj-545	424	3	,	,	PUNCT
abrj-545	424	4	s.	s.	PROPN
abrj-545	424	5	,	,	PUNCT
abrj-545	424	6	&	&	CCONJ
abrj-545	424	7	higgins	higgins	PROPN
abrj-545	424	8	,	,	PUNCT
abrj-545	424	9	c.	c.	PROPN
abrj-545	424	10	(	(	PUNCT
abrj-545	424	11	2022	2022	NUM
abrj-545	424	12	)	)	PUNCT
abrj-545	424	13	.	.	PUNCT
abrj-545	425	1	do	do	AUX
abrj-545	425	2	not	not	PART
abrj-545	425	3	forget	forget	VERB
abrj-545	425	4	the	the	DET
abrj-545	425	5	“	"	PUNCT
abrj-545	425	6	how	how	SCONJ
abrj-545	425	7	”	"	PUNCT
abrj-545	425	8	along	along	ADP
abrj-545	425	9	with	with	ADP
abrj-545	425	10	the	the	DET
abrj-545	425	11	“	"	PUNCT
abrj-545	425	12	what	what	PRON
abrj-545	425	13	”	"	PUNCT
abrj-545	425	14	:	:	PUNCT
abrj-545	425	15	improving	improve	VERB
abrj-545	425	16	the	the	DET
abrj-545	425	17	transparency	transparency	NOUN
abrj-545	425	18	of	of	ADP
abrj-545	425	19	sustainability	sustainability	NOUN
abrj-545	425	20	reports	report	NOUN
abrj-545	425	21	.	.	PUNCT
abrj-545	426	1	california	california	PROPN
abrj-545	426	2	management	management	PROPN
abrj-545	426	3	review	review	PROPN
abrj-545	426	4	,	,	PUNCT
abrj-545	426	5	65(1	65(1	NOUN
abrj-545	426	6	)	)	PUNCT
abrj-545	426	7	,	,	PUNCT
abrj-545	426	8	44–63	44–63	NUM
abrj-545	426	9	.	.	PUNCT
abrj-545	427	1	https://doi.org/10.1177/00081256221094876	https://doi.org/10.1177/00081256221094876	VERB
abrj-545	427	2	torelli	torelli	NOUN
abrj-545	427	3	,	,	PUNCT
abrj-545	427	4	r.	r.	PROPN
abrj-545	427	5	,	,	PUNCT
abrj-545	427	6	balluchi	balluchi	PROPN
abrj-545	427	7	,	,	PUNCT
abrj-545	427	8	f.	f.	PROPN
abrj-545	427	9	,	,	PUNCT
abrj-545	427	10	&	&	CCONJ
abrj-545	427	11	furlotti	furlotti	PROPN
abrj-545	427	12	,	,	PUNCT
abrj-545	427	13	k.	k.	PROPN
abrj-545	427	14	(	(	PUNCT
abrj-545	427	15	2020	2020	NUM
abrj-545	427	16	)	)	PUNCT
abrj-545	427	17	.	.	PUNCT
abrj-545	428	1	the	the	DET
abrj-545	428	2	materiality	materiality	NOUN
abrj-545	428	3	assessment	assessment	NOUN
abrj-545	428	4	and	and	CCONJ
abrj-545	428	5	stakeholder	stakeholder	NOUN
abrj-545	428	6	engagement	engagement	NOUN
abrj-545	428	7	:	:	PUNCT
abrj-545	428	8	a	a	DET
abrj-545	428	9	content	content	NOUN
abrj-545	428	10	analysis	analysis	NOUN
abrj-545	428	11	of	of	ADP
abrj-545	428	12	sustainability	sustainability	NOUN
abrj-545	428	13	reports	report	NOUN
abrj-545	428	14	.	.	PUNCT
abrj-545	429	1	corporate	corporate	ADJ
abrj-545	429	2	social	social	ADJ
abrj-545	429	3	responsibility	responsibility	NOUN
abrj-545	429	4	and	and	CCONJ
abrj-545	429	5	environmental	environmental	ADJ
abrj-545	429	6	management	management	NOUN
abrj-545	429	7	,	,	PUNCT
abrj-545	429	8	27(2	27(2	NUM
abrj-545	429	9	)	)	PUNCT
abrj-545	429	10	,	,	PUNCT
abrj-545	429	11	470–484	470–484	NUM
abrj-545	429	12	.	.	PUNCT
abrj-545	430	1	https://doi.org/10.1002/csr.1813	https://doi.org/10.1002/csr.1813	PROPN
abrj-545	430	2	turzo	turzo	PROPN
abrj-545	430	3	,	,	PUNCT
abrj-545	430	4	t.	t.	PROPN
abrj-545	430	5	,	,	PUNCT
abrj-545	430	6	marzi	marzi	NOUN
abrj-545	430	7	,	,	PUNCT
abrj-545	430	8	g.	g.	PROPN
abrj-545	430	9	,	,	PUNCT
abrj-545	430	10	favino	favino	PROPN
abrj-545	430	11	,	,	PUNCT
abrj-545	430	12	c.	c.	PROPN
abrj-545	430	13	,	,	PUNCT
abrj-545	430	14	&	&	CCONJ
abrj-545	430	15	terzani	terzani	PROPN
abrj-545	430	16	,	,	PUNCT
abrj-545	430	17	s.	s.	PROPN
abrj-545	430	18	(	(	PUNCT
abrj-545	430	19	2022	2022	NUM
abrj-545	430	20	)	)	PUNCT
abrj-545	430	21	.	.	PUNCT
abrj-545	431	1	non	non	ADJ
abrj-545	431	2	-	-	ADJ
abrj-545	431	3	financial	financial	ADJ
abrj-545	431	4	reporting	reporting	NOUN
abrj-545	431	5	research	research	NOUN
abrj-545	431	6	and	and	CCONJ
abrj-545	431	7	practice	practice	NOUN
abrj-545	431	8	:	:	PUNCT
abrj-545	431	9	lessons	lesson	NOUN
abrj-545	431	10	from	from	ADP
abrj-545	431	11	the	the	DET
abrj-545	431	12	last	last	ADJ
abrj-545	431	13	decade	decade	NOUN
abrj-545	431	14	.	.	PUNCT
abrj-545	432	1	journal	journal	NOUN
abrj-545	432	2	of	of	ADP
abrj-545	432	3	cleaner	clean	ADJ
abrj-545	432	4	production	production	NOUN
abrj-545	432	5	,	,	PUNCT
abrj-545	432	6	345	345	NUM
abrj-545	432	7	,	,	PUNCT
abrj-545	432	8	131154	131154	NUM
abrj-545	432	9	.	.	PUNCT
abrj-545	433	1	https://doi.org/10.1016/j.jclepro.2022.131154	https://doi.org/10.1016/j.jclepro.2022.131154	NOUN
abrj-545	433	2	vasiu	vasiu	VERB
abrj-545	433	3	,	,	PUNCT
abrj-545	433	4	d.	d.	PROPN
abrj-545	433	5	e.	e.	PROPN
abrj-545	433	6	(	(	PUNCT
abrj-545	433	7	2024	2024	NUM
abrj-545	433	8	)	)	PUNCT
abrj-545	433	9	.	.	PUNCT
abrj-545	434	1	esg	esg	NOUN
abrj-545	434	2	rates	rate	NOUN
abrj-545	434	3	divergence	divergence	NOUN
abrj-545	434	4	on	on	ADP
abrj-545	434	5	the	the	DET
abrj-545	434	6	emerging	emerge	VERB
abrj-545	434	7	markets	market	NOUN
abrj-545	434	8	in	in	ADP
abrj-545	434	9	the	the	DET
abrj-545	434	10	european	european	PROPN
abrj-545	434	11	union	union	PROPN
abrj-545	434	12	.	.	PUNCT
abrj-545	435	1	studies	study	NOUN
abrj-545	435	2	in	in	ADP
abrj-545	435	3	business	business	NOUN
abrj-545	435	4	and	and	CCONJ
abrj-545	435	5	economics	economic	NOUN
abrj-545	435	6	,	,	PUNCT
abrj-545	435	7	19(2	19(2	NUM
abrj-545	435	8	)	)	PUNCT
abrj-545	435	9	,	,	PUNCT
abrj-545	435	10	274–289	274–289	NUM
abrj-545	435	11	.	.	PUNCT
abrj-545	436	1	https://doi.org/10.2478/sbe-2024-0038	https://doi.org/10.2478/sbe-2024-0038	NOUN
abrj-545	436	2	wachira	wachira	PROPN
abrj-545	436	3	,	,	PUNCT
abrj-545	436	4	m.	m.	NOUN
abrj-545	436	5	m.	m.	NOUN
abrj-545	436	6	,	,	PUNCT
abrj-545	436	7	berndt	berndt	PROPN
abrj-545	436	8	,	,	PUNCT
abrj-545	436	9	t.	t.	PROPN
abrj-545	436	10	,	,	PUNCT
abrj-545	436	11	&	&	CCONJ
abrj-545	436	12	romero	romero	PROPN
abrj-545	436	13	,	,	PUNCT
abrj-545	436	14	c.	c.	PROPN
abrj-545	436	15	m.	m.	NOUN
abrj-545	436	16	(	(	PUNCT
abrj-545	436	17	2020	2020	NUM
abrj-545	436	18	)	)	PUNCT
abrj-545	436	19	.	.	PUNCT
abrj-545	437	1	the	the	DET
abrj-545	437	2	adoption	adoption	NOUN
abrj-545	437	3	of	of	ADP
abrj-545	437	4	international	international	ADJ
abrj-545	437	5	sustainability	sustainability	NOUN
abrj-545	437	6	and	and	CCONJ
abrj-545	437	7	integrated	integrate	VERB
abrj-545	437	8	reporting	reporting	NOUN
abrj-545	437	9	guidelines	guideline	NOUN
abrj-545	437	10	within	within	ADP
abrj-545	437	11	a	a	DET
abrj-545	437	12	mandatory	mandatory	ADJ
abrj-545	437	13	reporting	reporting	NOUN
abrj-545	437	14	framework	framework	NOUN
abrj-545	437	15	:	:	PUNCT
abrj-545	437	16	lessons	lesson	NOUN
abrj-545	437	17	from	from	ADP
abrj-545	437	18	south	south	PROPN
abrj-545	437	19	africa	africa	PROPN
abrj-545	437	20	.	.	PUNCT
abrj-545	438	1	social	social	ADJ
abrj-545	438	2	responsibility	responsibility	NOUN
abrj-545	438	3	journal	journal	NOUN
abrj-545	438	4	,	,	PUNCT
abrj-545	438	5	16(5	16(5	NUM
abrj-545	438	6	)	)	PUNCT
abrj-545	438	7	,	,	PUNCT
abrj-545	438	8	613–629	613–629	NUM
abrj-545	438	9	.	.	PUNCT
abrj-545	439	1	https://doi.org/10.1108/srj-12-2018-0322	https://doi.org/10.1108/srj-12-2018-0322	PROPN
abrj-545	439	2	yin	yin	PROPN
abrj-545	439	3	,	,	PUNCT
abrj-545	439	4	f.	f.	PROPN
abrj-545	439	5	,	,	PUNCT
abrj-545	439	6	xiao	xiao	PROPN
abrj-545	439	7	,	,	PUNCT
abrj-545	439	8	y.	y.	PROPN
abrj-545	439	9	,	,	PUNCT
abrj-545	439	10	cao	cao	PROPN
abrj-545	439	11	,	,	PUNCT
abrj-545	439	12	r.	r.	PROPN
abrj-545	439	13	,	,	PUNCT
abrj-545	439	14	&	&	CCONJ
abrj-545	439	15	zhang	zhang	PROPN
abrj-545	439	16	,	,	PUNCT
abrj-545	439	17	j.	j.	PROPN
abrj-545	439	18	(	(	PUNCT
abrj-545	439	19	2023	2023	NUM
abrj-545	439	20	)	)	PUNCT
abrj-545	439	21	.	.	PUNCT
abrj-545	440	1	impacts	impact	NOUN
abrj-545	440	2	of	of	ADP
abrj-545	440	3	esg	esg	PROPN
abrj-545	440	4	disclosure	disclosure	NOUN
abrj-545	440	5	on	on	ADP
abrj-545	440	6	corporate	corporate	ADJ
abrj-545	440	7	carbon	carbon	NOUN
abrj-545	440	8	performance	performance	NOUN
abrj-545	440	9	:	:	PUNCT
abrj-545	440	10	empirical	empirical	ADJ
abrj-545	440	11	evidence	evidence	NOUN
abrj-545	440	12	from	from	ADP
abrj-545	440	13	listed	list	VERB
abrj-545	440	14	companies	company	NOUN
abrj-545	440	15	in	in	ADP
abrj-545	440	16	heavy	heavy	ADJ
abrj-545	440	17	pollution	pollution	NOUN
abrj-545	440	18	industries	industry	NOUN
abrj-545	440	19	.	.	PUNCT
abrj-545	441	1	sustainability	sustainability	NOUN
abrj-545	441	2	,	,	PUNCT
abrj-545	441	3	15(21	15(21	NUM
abrj-545	441	4	)	)	PUNCT
abrj-545	441	5	,	,	PUNCT
abrj-545	441	6	15296	15296	NUM
abrj-545	441	7	.	.	PUNCT
abrj-545	442	1	https://doi.org/10.3390/su152115296	https://doi.org/10.3390/su152115296	X
abrj-545	442	2	yu	yu	PROPN
abrj-545	442	3	,	,	PUNCT
abrj-545	442	4	e.	e.	PROPN
abrj-545	442	5	p.	p.	PROPN
abrj-545	442	6	y.	y.	PROPN
abrj-545	442	7	,	,	PUNCT
abrj-545	442	8	van	van	PROPN
abrj-545	442	9	luu	luu	PROPN
abrj-545	442	10	,	,	PUNCT
abrj-545	442	11	b.	b.	PROPN
abrj-545	442	12	,	,	PUNCT
abrj-545	442	13	&	&	CCONJ
abrj-545	442	14	chen	chen	PROPN
abrj-545	442	15	,	,	PUNCT
abrj-545	442	16	c.-h	c.-h	PROPN
abrj-545	442	17	.	.	PUNCT
abrj-545	443	1	(	(	PUNCT
abrj-545	443	2	2020	2020	NUM
abrj-545	443	3	)	)	PUNCT
abrj-545	443	4	.	.	PUNCT
abrj-545	444	1	greenwashing	greenwashe	VERB
abrj-545	444	2	in	in	ADP
abrj-545	444	3	environmental	environmental	ADJ
abrj-545	444	4	,	,	PUNCT
abrj-545	444	5	social	social	ADJ
abrj-545	444	6	and	and	CCONJ
abrj-545	444	7	governance	governance	NOUN
abrj-545	444	8	disclosures	disclosure	NOUN
abrj-545	444	9	.	.	PUNCT
abrj-545	445	1	research	research	NOUN
abrj-545	445	2	in	in	ADP
abrj-545	445	3	international	international	ADJ
abrj-545	445	4	business	business	NOUN
abrj-545	445	5	and	and	CCONJ
abrj-545	445	6	finance	finance	NOUN
abrj-545	445	7	,	,	PUNCT
abrj-545	445	8	52	52	NUM
abrj-545	445	9	,	,	PUNCT
abrj-545	445	10	101192	101192	NUM
abrj-545	445	11	.	.	PUNCT
abrj-545	446	1	https://doi.org/10.1016/j.ribaf.2020.101192	https://doi.org/10.1016/j.ribaf.2020.101192	PROPN
abrj-545	446	2	yuan	yuan	PROPN
abrj-545	446	3	,	,	PUNCT
abrj-545	446	4	x.	x.	PROPN
abrj-545	446	5	,	,	PUNCT
abrj-545	446	6	xu	xu	PROPN
abrj-545	446	7	,	,	PUNCT
abrj-545	446	8	j.	j.	PROPN
abrj-545	446	9	,	,	PUNCT
abrj-545	446	10	&	&	CCONJ
abrj-545	446	11	shang	shang	PROPN
abrj-545	446	12	,	,	PUNCT
abrj-545	446	13	l.	l.	PROPN
abrj-545	446	14	(	(	PUNCT
abrj-545	446	15	2024	2024	NUM
abrj-545	446	16	)	)	PUNCT
abrj-545	446	17	.	.	PUNCT
abrj-545	447	1	exaggerating	exaggerate	VERB
abrj-545	447	2	,	,	PUNCT
abrj-545	447	3	distracting	distracting	NOUN
abrj-545	447	4	,	,	PUNCT
abrj-545	447	5	or	or	CCONJ
abrj-545	447	6	window	window	NOUN
abrj-545	447	7	-	-	PUNCT
abrj-545	447	8	dressing	dressing	NOUN
abrj-545	447	9	?	?	PUNCT
abrj-545	448	1	an	an	DET
abrj-545	448	2	empirical	empirical	ADJ
abrj-545	448	3	study	study	NOUN
abrj-545	448	4	on	on	ADP
abrj-545	448	5	firm	firm	ADJ
abrj-545	448	6	greenwashing	greenwashing	NOUN
abrj-545	448	7	recognition	recognition	NOUN
abrj-545	448	8	.	.	PUNCT
abrj-545	449	1	finance	finance	NOUN
abrj-545	449	2	research	research	NOUN
abrj-545	449	3	letters	letter	NOUN
abrj-545	449	4	,	,	PUNCT
abrj-545	449	5	67	67	NUM
abrj-545	449	6	,	,	PUNCT
abrj-545	449	7	105845	105845	NUM
abrj-545	449	8	.	.	PUNCT
abrj-545	450	1	https://doi.org/10.1016/j.frl.2024.105845	https://doi.org/10.1016/j.frl.2024.105845	PROPN
abrj-545	450	2	zampone	zampone	PROPN
abrj-545	450	3	,	,	PUNCT
abrj-545	450	4	g.	g.	PROPN
abrj-545	450	5	,	,	PUNCT
abrj-545	450	6	&	&	CCONJ
abrj-545	450	7	guidi	guidi	PROPN
abrj-545	450	8	,	,	PUNCT
abrj-545	450	9	m.	m.	NOUN
abrj-545	450	10	(	(	PUNCT
abrj-545	450	11	2024	2024	NUM
abrj-545	450	12	)	)	PUNCT
abrj-545	450	13	.	.	PUNCT
abrj-545	451	1	sustainability	sustainability	NOUN
abrj-545	451	2	reporting	reporting	NOUN
abrj-545	451	3	and	and	CCONJ
abrj-545	451	4	assurance	assurance	NOUN
abrj-545	451	5	practices	practice	NOUN
abrj-545	451	6	contribution	contribution	NOUN
abrj-545	451	7	to	to	ADP
abrj-545	451	8	sdg	sdg	NOUN
abrj-545	451	9	disclosure	disclosure	NOUN
abrj-545	451	10	:	:	PUNCT
abrj-545	451	11	evidence	evidence	NOUN
abrj-545	451	12	from	from	ADP
abrj-545	451	13	communication	communication	NOUN
abrj-545	451	14	on	on	ADP
abrj-545	451	15	progress	progress	NOUN
abrj-545	451	16	(	(	PUNCT
abrj-545	451	17	cop	cop	NOUN
abrj-545	451	18	)	)	PUNCT
abrj-545	451	19	.	.	PUNCT
abrj-545	452	1	meditari	meditari	ADJ
abrj-545	452	2	accountancy	accountancy	NOUN
abrj-545	452	3	research	research	NOUN
abrj-545	452	4	,	,	PUNCT
abrj-545	452	5	32(7	32(7	NOUN
abrj-545	452	6	)	)	PUNCT
abrj-545	452	7	,	,	PUNCT
abrj-545	452	8	236–265	236–265	NUM
abrj-545	452	9	.	.	PUNCT
abrj-545	453	1	https://doi.org/10.1108/medar-09-2023-2165	https://doi.org/10.1108/medar-09-2023-2165	PROPN
abrj-545	453	2	zhou	zhou	PROPN
abrj-545	453	3	,	,	PUNCT
abrj-545	453	4	y.	y.	PROPN
abrj-545	453	5	,	,	PUNCT
abrj-545	453	6	lamberton	lamberton	PROPN
abrj-545	453	7	,	,	PUNCT
abrj-545	453	8	g.	g.	PROPN
abrj-545	453	9	,	,	PUNCT
abrj-545	453	10	&	&	CCONJ
abrj-545	453	11	charles	charles	PROPN
abrj-545	453	12	,	,	PUNCT
abrj-545	453	13	m.	m.	PROPN
abrj-545	453	14	b.	b.	PROPN
abrj-545	453	15	(	(	PUNCT
abrj-545	453	16	2023	2023	NUM
abrj-545	453	17	)	)	PUNCT
abrj-545	453	18	.	.	PUNCT
abrj-545	454	1	an	an	DET
abrj-545	454	2	explanatory	explanatory	ADJ
abrj-545	454	3	model	model	NOUN
abrj-545	454	4	of	of	ADP
abrj-545	454	5	materiality	materiality	NOUN
abrj-545	454	6	in	in	ADP
abrj-545	454	7	sustainability	sustainability	NOUN
abrj-545	454	8	accounting	accounting	NOUN
abrj-545	454	9	:	:	PUNCT
abrj-545	454	10	integrating	integrate	VERB
abrj-545	454	11	accountability	accountability	NOUN
abrj-545	454	12	and	and	CCONJ
abrj-545	454	13	stakeholder	stakeholder	NOUN
abrj-545	454	14	heterogeneity	heterogeneity	NOUN
abrj-545	454	15	.	.	PUNCT
abrj-545	455	1	sustainability	sustainability	NOUN
abrj-545	455	2	,	,	PUNCT
abrj-545	455	3	15(3	15(3	NUM
abrj-545	455	4	)	)	PUNCT
abrj-545	455	5	,	,	PUNCT
abrj-545	455	6	2700	2700	NUM
abrj-545	455	7	.	.	PUNCT
abrj-545	456	1	https://doi.org/10.3390/su15032700	https://doi.org/10.3390/su15032700	X
abrj-545	456	2	https://doi.org/10.1002/csr.2540	https://doi.org/10.1002/csr.2540	PROPN
abrj-545	456	3	https://doi.org/10.1007/s10668-024-05210-3	https://doi.org/10.1007/s10668-024-05210-3	PROPN
abrj-545	456	4	https://doi.org/10.1007/s10668-024-05210-3	https://doi.org/10.1007/s10668-024-05210-3	NUM
abrj-545	456	5	https://doi.org/10.1108/sampj-11-2021-0493	https://doi.org/10.1108/sampj-11-2021-0493	VERB
abrj-545	456	6	https://doi.org/10.1111/joms.12862	https://doi.org/10.1111/joms.12862	NOUN
abrj-545	456	7	https://doi.org/10.1016/j.cpa.2023.102700	https://doi.org/10.1016/j.cpa.2023.102700	PUNCT
abrj-545	456	8	https://doi.org/10.1057/s41310-024-00192-8	https://doi.org/10.1057/s41310-024-00192-8	NUM
abrj-545	456	9	https://doi.org/10.3846/btp.2024.19023	https://doi.org/10.3846/btp.2024.19023	NOUN
abrj-545	456	10	https://doi.org/10.1007/s10551-024-05786-w	https://doi.org/10.1007/s10551-024-05786-w	PROPN
abrj-545	456	11	https://doi.org/10.1016/j.jclepro.2016.01.102	https://doi.org/10.1016/j.jclepro.2016.01.102	PROPN
abrj-545	456	12	https://doi.org/10.1111/basr.12113	https://doi.org/10.1111/basr.12113	NOUN
abrj-545	456	13	https://doi.org/10.14414/tiar.v13i2.3474	https://doi.org/10.14414/tiar.v13i2.3474	X
abrj-545	456	14	https://doi.org/10.2139/ssrn.5092540	https://doi.org/10.2139/ssrn.5092540	X
abrj-545	457	1	https://doi.org/10.1088/1748-9326/9/10/105003	https://doi.org/10.1088/1748-9326/9/10/105003	PROPN
abrj-545	457	2	https://doi.org/10.1088/1748-9326/9/10/105003	https://doi.org/10.1088/1748-9326/9/10/105003	PROPN
abrj-545	457	3	https://doi.org/10.1080/23744731.2023.2345916	https://doi.org/10.1080/23744731.2023.2345916	PROPN
abrj-545	457	4	https://doi.org/10.1007/s43546-024-00714-6	https://doi.org/10.1007/s43546-024-00714-6	NUM
abrj-545	457	5	https://doi.org/10.1177/00081256221094876	https://doi.org/10.1177/00081256221094876	VERB
abrj-545	457	6	https://doi.org/10.1002/csr.1813	https://doi.org/10.1002/csr.1813	PROPN
abrj-545	457	7	https://doi.org/10.1016/j.jclepro.2022.131154	https://doi.org/10.1016/j.jclepro.2022.131154	PROPN
abrj-545	457	8	https://doi.org/10.2478/sbe-2024-0038	https://doi.org/10.2478/sbe-2024-0038	VERB
abrj-545	457	9	https://doi.org/10.1108/srj-12-2018-0322	https://doi.org/10.1108/srj-12-2018-0322	PROPN
abrj-545	457	10	https://doi.org/10.3390/su152115296	https://doi.org/10.3390/su152115296	X
abrj-545	457	11	https://doi.org/10.1016/j.ribaf.2020.101192	https://doi.org/10.1016/j.ribaf.2020.101192	PROPN
abrj-545	457	12	https://doi.org/10.1016/j.frl.2024.105845	https://doi.org/10.1016/j.frl.2024.105845	PROPN
abrj-545	457	13	https://doi.org/10.1108/medar-09-2023-2165	https://doi.org/10.1108/medar-09-2023-2165	PROPN
abrj-545	457	14	https://doi.org/10.3390/su15032700	https://doi.org/10.3390/su15032700	PUNCT