id	sid	tid	token	lemma	pos
ajfa-166	1	1	asian	asian	ADJ
ajfa-166	1	2	journal	journal	PROPN
ajfa-166	1	3	of	of	ADP
ajfa-166	1	4	finance	finance	PROPN
ajfa-166	1	5	&	&	CCONJ
ajfa-166	1	6	accounting	accounting	PROPN
ajfa-166	1	7	issn	issn	PROPN
ajfa-166	1	8	1946	1946	NUM
ajfa-166	1	9	-	-	PUNCT
ajfa-166	1	10	052x	052x	NOUN
ajfa-166	1	11	2009	2009	NUM
ajfa-166	1	12	,	,	PUNCT
ajfa-166	1	13	vol	vol	NOUN
ajfa-166	1	14	.	.	PROPN
ajfa-166	1	15	1	1	NUM
ajfa-166	1	16	,	,	PUNCT
ajfa-166	1	17	no	no	INTJ
ajfa-166	1	18	.	.	NOUN
ajfa-166	1	19	1	1	NUM
ajfa-166	1	20	:	:	PUNCT
ajfa-166	1	21	e1	e1	VERB
ajfa-166	1	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	1	23	76	76	NUM
ajfa-166	1	24	sustainability	sustainability	NOUN
ajfa-166	1	25	reporting	reporting	NOUN
ajfa-166	1	26	by	by	ADP
ajfa-166	1	27	local	local	ADJ
ajfa-166	1	28	councils	council	NOUN
ajfa-166	1	29	in	in	ADP
ajfa-166	1	30	coastal	coastal	ADJ
ajfa-166	1	31	regions	region	NOUN
ajfa-166	1	32	:	:	PUNCT
ajfa-166	1	33	an	an	DET
ajfa-166	1	34	australian	australian	ADJ
ajfa-166	1	35	study	study	NOUN
ajfa-166	1	36	nick	nick	PROPN
ajfa-166	1	37	sciulli	sciulli	PROPN
ajfa-166	1	38	associate	associate	NOUN
ajfa-166	1	39	for	for	ADP
ajfa-166	1	40	the	the	DET
ajfa-166	1	41	centre	centre	NOUN
ajfa-166	1	42	for	for	ADP
ajfa-166	1	43	tourism	tourism	NOUN
ajfa-166	1	44	and	and	CCONJ
ajfa-166	1	45	services	service	NOUN
ajfa-166	1	46	research	research	NOUN
ajfa-166	1	47	(	(	PUNCT
ajfa-166	1	48	ctsr	ctsr	NOUN
ajfa-166	1	49	)	)	PUNCT
ajfa-166	1	50	school	school	NOUN
ajfa-166	1	51	of	of	ADP
ajfa-166	1	52	accounting	accounting	PROPN
ajfa-166	1	53	victoria	victoria	PROPN
ajfa-166	1	54	university	university	PROPN
ajfa-166	1	55	po	po	PROPN
ajfa-166	1	56	box	box	PROPN
ajfa-166	1	57	14428	14428	NUM
ajfa-166	1	58	mcmc	mcmc	PROPN
ajfa-166	1	59	melbourne	melbourne	PROPN
ajfa-166	1	60	,	,	PUNCT
ajfa-166	1	61	australia	australia	PROPN
ajfa-166	1	62	tel:(03	tel:(03	PROPN
ajfa-166	1	63	)	)	PUNCT
ajfa-166	1	64	9919	9919	NUM
ajfa-166	1	65	-	-	SYM
ajfa-166	1	66	4424	4424	NUM
ajfa-166	1	67	e-mail:nick.sciulli@vu.edu.au	e-mail:nick.sciulli@vu.edu.au	ADV
ajfa-166	1	68	abstract	abstract	VERB
ajfa-166	1	69	the	the	DET
ajfa-166	1	70	phrase	phrase	NOUN
ajfa-166	1	71	social	social	ADJ
ajfa-166	1	72	and	and	CCONJ
ajfa-166	1	73	environmental	environmental	ADJ
ajfa-166	1	74	accounting	accounting	NOUN
ajfa-166	1	75	research	research	NOUN
ajfa-166	1	76	appears	appear	VERB
ajfa-166	1	77	to	to	PART
ajfa-166	1	78	have	have	AUX
ajfa-166	1	79	been	be	AUX
ajfa-166	1	80	superseded	supersede	VERB
ajfa-166	1	81	by	by	ADP
ajfa-166	1	82	the	the	DET
ajfa-166	1	83	term	term	NOUN
ajfa-166	1	84	sustainability	sustainability	NOUN
ajfa-166	1	85	reporting	reporting	NOUN
ajfa-166	1	86	(	(	PUNCT
ajfa-166	1	87	sr	sr	PROPN
ajfa-166	1	88	)	)	PUNCT
ajfa-166	1	89	.	.	PUNCT
ajfa-166	2	1	the	the	DET
ajfa-166	2	2	global	global	ADJ
ajfa-166	2	3	reporting	reporting	NOUN
ajfa-166	2	4	initiative	initiative	NOUN
ajfa-166	2	5	(	(	PUNCT
ajfa-166	2	6	gri	gri	PROPN
ajfa-166	2	7	)	)	PUNCT
ajfa-166	2	8	which	which	PRON
ajfa-166	2	9	is	be	AUX
ajfa-166	2	10	an	an	DET
ajfa-166	2	11	internationally	internationally	ADV
ajfa-166	2	12	recognised	recognise	VERB
ajfa-166	2	13	reporting	reporting	NOUN
ajfa-166	2	14	framework	framework	NOUN
ajfa-166	2	15	has	have	AUX
ajfa-166	2	16	developed	develop	VERB
ajfa-166	2	17	sustainability	sustainability	NOUN
ajfa-166	2	18	reporting	reporting	NOUN
ajfa-166	2	19	guidelines	guideline	NOUN
ajfa-166	2	20	for	for	ADP
ajfa-166	2	21	specific	specific	ADJ
ajfa-166	2	22	industries	industry	NOUN
ajfa-166	2	23	including	include	VERB
ajfa-166	2	24	for	for	ADP
ajfa-166	2	25	the	the	DET
ajfa-166	2	26	public	public	ADJ
ajfa-166	2	27	sector	sector	NOUN
ajfa-166	2	28	.	.	PUNCT
ajfa-166	3	1	the	the	DET
ajfa-166	3	2	objective	objective	NOUN
ajfa-166	3	3	of	of	ADP
ajfa-166	3	4	this	this	DET
ajfa-166	3	5	investigation	investigation	NOUN
ajfa-166	3	6	is	be	AUX
ajfa-166	3	7	to	to	PART
ajfa-166	3	8	ascertain	ascertain	VERB
ajfa-166	3	9	the	the	DET
ajfa-166	3	10	type	type	NOUN
ajfa-166	3	11	of	of	ADP
ajfa-166	3	12	sustainability	sustainability	NOUN
ajfa-166	3	13	reporting	reporting	NOUN
ajfa-166	3	14	practices	practice	NOUN
ajfa-166	3	15	in	in	ADP
ajfa-166	3	16	six	six	NUM
ajfa-166	3	17	local	local	ADJ
ajfa-166	3	18	councils	council	NOUN
ajfa-166	3	19	located	locate	VERB
ajfa-166	3	20	on	on	ADP
ajfa-166	3	21	the	the	DET
ajfa-166	3	22	australian	australian	ADJ
ajfa-166	3	23	coast	coast	NOUN
ajfa-166	3	24	line	line	NOUN
ajfa-166	3	25	.	.	PUNCT
ajfa-166	4	1	a	a	DET
ajfa-166	4	2	sustainability	sustainability	NOUN
ajfa-166	4	3	reporting	reporting	NOUN
ajfa-166	4	4	disclosure	disclosure	NOUN
ajfa-166	4	5	index	index	NOUN
ajfa-166	4	6	is	be	AUX
ajfa-166	4	7	developed	develop	VERB
ajfa-166	4	8	and	and	CCONJ
ajfa-166	4	9	is	be	AUX
ajfa-166	4	10	calculated	calculate	VERB
ajfa-166	4	11	by	by	ADP
ajfa-166	4	12	comparing	compare	VERB
ajfa-166	4	13	the	the	DET
ajfa-166	4	14	disclosures	disclosure	NOUN
ajfa-166	4	15	provided	provide	VERB
ajfa-166	4	16	by	by	ADP
ajfa-166	4	17	the	the	DET
ajfa-166	4	18	global	global	ADJ
ajfa-166	4	19	reporting	reporting	NOUN
ajfa-166	4	20	initiative	initiative	NOUN
ajfa-166	4	21	with	with	ADP
ajfa-166	4	22	the	the	DET
ajfa-166	4	23	annual	annual	ADJ
ajfa-166	4	24	reports	report	NOUN
ajfa-166	4	25	of	of	ADP
ajfa-166	4	26	the	the	DET
ajfa-166	4	27	six	six	NUM
ajfa-166	4	28	coastal	coastal	ADJ
ajfa-166	4	29	councils	council	NOUN
ajfa-166	4	30	.	.	PUNCT
ajfa-166	5	1	the	the	DET
ajfa-166	5	2	findings	finding	NOUN
ajfa-166	5	3	suggest	suggest	VERB
ajfa-166	5	4	that	that	SCONJ
ajfa-166	5	5	these	these	DET
ajfa-166	5	6	councils	council	NOUN
ajfa-166	5	7	provide	provide	VERB
ajfa-166	5	8	high	high	ADJ
ajfa-166	5	9	disclosures	disclosure	NOUN
ajfa-166	5	10	for	for	ADP
ajfa-166	5	11	the	the	DET
ajfa-166	5	12	categories	category	NOUN
ajfa-166	5	13	of	of	ADP
ajfa-166	5	14	water	water	NOUN
ajfa-166	5	15	and	and	CCONJ
ajfa-166	5	16	biodiversity	biodiversity	NOUN
ajfa-166	5	17	and	and	CCONJ
ajfa-166	5	18	low	low	ADJ
ajfa-166	5	19	disclosures	disclosure	NOUN
ajfa-166	5	20	for	for	ADP
ajfa-166	5	21	the	the	DET
ajfa-166	5	22	categories	category	NOUN
ajfa-166	5	23	of	of	ADP
ajfa-166	5	24	compliance	compliance	NOUN
ajfa-166	5	25	and	and	CCONJ
ajfa-166	5	26	overall	overall	ADJ
ajfa-166	5	27	which	which	PRON
ajfa-166	5	28	records	record	VERB
ajfa-166	5	29	total	total	ADJ
ajfa-166	5	30	environmental	environmental	ADJ
ajfa-166	5	31	expenditures	expenditure	NOUN
ajfa-166	5	32	by	by	ADP
ajfa-166	5	33	type	type	NOUN
ajfa-166	5	34	.	.	PUNCT
ajfa-166	6	1	given	give	VERB
ajfa-166	6	2	that	that	SCONJ
ajfa-166	6	3	the	the	DET
ajfa-166	6	4	reporting	reporting	NOUN
ajfa-166	6	5	of	of	ADP
ajfa-166	6	6	sustainability	sustainability	NOUN
ajfa-166	6	7	practices	practice	NOUN
ajfa-166	6	8	by	by	ADP
ajfa-166	6	9	local	local	ADJ
ajfa-166	6	10	councils	council	NOUN
ajfa-166	6	11	is	be	AUX
ajfa-166	6	12	relatively	relatively	ADV
ajfa-166	6	13	new	new	ADJ
ajfa-166	6	14	,	,	PUNCT
ajfa-166	6	15	it	it	PRON
ajfa-166	6	16	is	be	AUX
ajfa-166	6	17	expected	expect	VERB
ajfa-166	6	18	that	that	SCONJ
ajfa-166	6	19	disclosures	disclosure	NOUN
ajfa-166	6	20	will	will	AUX
ajfa-166	6	21	increase	increase	VERB
ajfa-166	6	22	over	over	ADP
ajfa-166	6	23	time	time	NOUN
ajfa-166	6	24	.	.	PUNCT
ajfa-166	7	1	in	in	ADP
ajfa-166	7	2	addition	addition	NOUN
ajfa-166	7	3	,	,	PUNCT
ajfa-166	7	4	specialised	specialised	ADJ
ajfa-166	7	5	sustainability	sustainability	NOUN
ajfa-166	7	6	reports	report	NOUN
ajfa-166	7	7	are	be	AUX
ajfa-166	7	8	starting	start	VERB
ajfa-166	7	9	to	to	PART
ajfa-166	7	10	be	be	AUX
ajfa-166	7	11	produced	produce	VERB
ajfa-166	7	12	by	by	ADP
ajfa-166	7	13	local	local	ADJ
ajfa-166	7	14	councils	council	NOUN
ajfa-166	7	15	in	in	ADP
ajfa-166	7	16	addition	addition	NOUN
ajfa-166	7	17	to	to	ADP
ajfa-166	7	18	the	the	DET
ajfa-166	7	19	statutory	statutory	ADJ
ajfa-166	7	20	obligation	obligation	NOUN
ajfa-166	7	21	of	of	ADP
ajfa-166	7	22	producing	produce	VERB
ajfa-166	7	23	an	an	DET
ajfa-166	7	24	annual	annual	ADJ
ajfa-166	7	25	report	report	NOUN
ajfa-166	7	26	.	.	PUNCT
ajfa-166	8	1	keywords	keyword	NOUN
ajfa-166	8	2	:	:	PUNCT
ajfa-166	8	3	sustainability	sustainability	NOUN
ajfa-166	8	4	reporting	reporting	NOUN
ajfa-166	8	5	,	,	PUNCT
ajfa-166	8	6	local	local	ADJ
ajfa-166	8	7	councils	council	NOUN
ajfa-166	8	8	,	,	PUNCT
ajfa-166	8	9	annual	annual	ADJ
ajfa-166	8	10	reports	report	NOUN
ajfa-166	8	11	jel	jel	PROPN
ajfa-166	8	12	classifications	classification	NOUN
ajfa-166	8	13	:	:	PUNCT
ajfa-166	8	14	m41	m41	NUM
ajfa-166	8	15	,	,	PUNCT
ajfa-166	8	16	m40	m40	PROPN
ajfa-166	8	17	and	and	CCONJ
ajfa-166	8	18	m49	m49	ADJ
ajfa-166	8	19	asian	asian	ADJ
ajfa-166	8	20	journal	journal	NOUN
ajfa-166	8	21	of	of	ADP
ajfa-166	8	22	finance	finance	PROPN
ajfa-166	8	23	&	&	CCONJ
ajfa-166	8	24	accounting	accounting	PROPN
ajfa-166	8	25	issn	issn	PROPN
ajfa-166	8	26	1946	1946	NUM
ajfa-166	8	27	-	-	PUNCT
ajfa-166	8	28	052x	052x	NOUN
ajfa-166	8	29	2009	2009	NUM
ajfa-166	8	30	,	,	PUNCT
ajfa-166	8	31	vol	vol	NOUN
ajfa-166	8	32	.	.	PROPN
ajfa-166	8	33	1	1	NUM
ajfa-166	8	34	,	,	PUNCT
ajfa-166	8	35	no	no	INTJ
ajfa-166	8	36	.	.	NOUN
ajfa-166	8	37	1	1	NUM
ajfa-166	8	38	:	:	PUNCT
ajfa-166	8	39	e1	e1	VERB
ajfa-166	8	40	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	8	41	77	77	NUM
ajfa-166	8	42	1	1	NUM
ajfa-166	8	43	.	.	PUNCT
ajfa-166	9	1	introduction	introduction	NOUN
ajfa-166	9	2	there	there	PRON
ajfa-166	9	3	is	be	VERB
ajfa-166	9	4	greater	great	ADJ
ajfa-166	9	5	awareness	awareness	NOUN
ajfa-166	9	6	and	and	CCONJ
ajfa-166	9	7	concern	concern	NOUN
ajfa-166	9	8	regarding	regard	VERB
ajfa-166	9	9	an	an	DET
ajfa-166	9	10	organisations	organisation	NOUN
ajfa-166	9	11	activities	activity	NOUN
ajfa-166	9	12	and	and	CCONJ
ajfa-166	9	13	the	the	DET
ajfa-166	9	14	effect	effect	NOUN
ajfa-166	9	15	it	it	PRON
ajfa-166	9	16	has	have	VERB
ajfa-166	9	17	on	on	ADP
ajfa-166	9	18	the	the	DET
ajfa-166	9	19	environment	environment	NOUN
ajfa-166	9	20	.	.	PUNCT
ajfa-166	10	1	a	a	DET
ajfa-166	10	2	substantial	substantial	ADJ
ajfa-166	10	3	body	body	NOUN
ajfa-166	10	4	of	of	ADP
ajfa-166	10	5	literature	literature	NOUN
ajfa-166	10	6	has	have	AUX
ajfa-166	10	7	now	now	ADV
ajfa-166	10	8	been	be	AUX
ajfa-166	10	9	developed	develop	VERB
ajfa-166	10	10	under	under	ADP
ajfa-166	10	11	the	the	DET
ajfa-166	10	12	commonly	commonly	ADV
ajfa-166	10	13	used	use	VERB
ajfa-166	10	14	term	term	NOUN
ajfa-166	10	15	social	social	ADJ
ajfa-166	10	16	and	and	CCONJ
ajfa-166	10	17	environmental	environmental	ADJ
ajfa-166	10	18	accounting	accounting	NOUN
ajfa-166	10	19	.	.	PUNCT
ajfa-166	11	1	however	however	ADV
ajfa-166	11	2	,	,	PUNCT
ajfa-166	11	3	it	it	PRON
ajfa-166	11	4	appears	appear	VERB
ajfa-166	11	5	that	that	SCONJ
ajfa-166	11	6	a	a	DET
ajfa-166	11	7	further	far	ADV
ajfa-166	11	8	expanding	expand	VERB
ajfa-166	11	9	phase	phase	NOUN
ajfa-166	11	10	of	of	ADP
ajfa-166	11	11	research	research	NOUN
ajfa-166	11	12	opportunities	opportunity	NOUN
ajfa-166	11	13	has	have	AUX
ajfa-166	11	14	emerged	emerge	VERB
ajfa-166	11	15	.	.	PUNCT
ajfa-166	12	1	the	the	DET
ajfa-166	12	2	latest	late	ADJ
ajfa-166	12	3	trend	trend	NOUN
ajfa-166	12	4	appears	appear	VERB
ajfa-166	12	5	to	to	PART
ajfa-166	12	6	favour	favour	VERB
ajfa-166	12	7	the	the	DET
ajfa-166	12	8	term	term	NOUN
ajfa-166	12	9	sustainability	sustainability	NOUN
ajfa-166	12	10	reporting	reporting	NOUN
ajfa-166	12	11	which	which	PRON
ajfa-166	12	12	implies	imply	VERB
ajfa-166	12	13	an	an	DET
ajfa-166	12	14	emphasis	emphasis	NOUN
ajfa-166	12	15	on	on	ADP
ajfa-166	12	16	organisations	organisation	NOUN
ajfa-166	12	17	undertaking	undertake	VERB
ajfa-166	12	18	activities	activity	NOUN
ajfa-166	12	19	which	which	PRON
ajfa-166	12	20	continually	continually	ADV
ajfa-166	12	21	nourish	nourish	VERB
ajfa-166	12	22	the	the	DET
ajfa-166	12	23	adverse	adverse	ADJ
ajfa-166	12	24	effect	effect	NOUN
ajfa-166	12	25	it	it	PRON
ajfa-166	12	26	may	may	AUX
ajfa-166	12	27	be	be	AUX
ajfa-166	12	28	having	have	VERB
ajfa-166	12	29	on	on	ADP
ajfa-166	12	30	the	the	DET
ajfa-166	12	31	environment	environment	NOUN
ajfa-166	12	32	.	.	PUNCT
ajfa-166	13	1	it	it	PRON
ajfa-166	13	2	must	must	AUX
ajfa-166	13	3	also	also	ADV
ajfa-166	13	4	be	be	AUX
ajfa-166	13	5	recognised	recognise	VERB
ajfa-166	13	6	though	though	ADV
ajfa-166	13	7	,	,	PUNCT
ajfa-166	13	8	that	that	SCONJ
ajfa-166	13	9	there	there	PRON
ajfa-166	13	10	is	be	VERB
ajfa-166	13	11	currently	currently	ADV
ajfa-166	13	12	no	no	DET
ajfa-166	13	13	one	one	NOUN
ajfa-166	13	14	universally	universally	ADV
ajfa-166	13	15	accepted	accept	VERB
ajfa-166	13	16	definition	definition	NOUN
ajfa-166	13	17	of	of	ADP
ajfa-166	13	18	sustainability	sustainability	NOUN
ajfa-166	13	19	and	and	CCONJ
ajfa-166	13	20	sustainability	sustainability	NOUN
ajfa-166	13	21	reporting	reporting	NOUN
ajfa-166	13	22	(	(	PUNCT
ajfa-166	13	23	moneva	moneva	PROPN
ajfa-166	13	24	et.al	et.al	PROPN
ajfa-166	13	25	.	.	PUNCT
ajfa-166	13	26	2006	2006	NUM
ajfa-166	13	27	)	)	PUNCT
ajfa-166	13	28	.	.	PUNCT
ajfa-166	14	1	sustainability	sustainability	NOUN
ajfa-166	14	2	practices	practice	NOUN
ajfa-166	14	3	imply	imply	VERB
ajfa-166	14	4	that	that	SCONJ
ajfa-166	14	5	the	the	DET
ajfa-166	14	6	service	service	NOUN
ajfa-166	14	7	or	or	CCONJ
ajfa-166	14	8	product	product	NOUN
ajfa-166	14	9	can	can	AUX
ajfa-166	14	10	be	be	AUX
ajfa-166	14	11	produced	produce	VERB
ajfa-166	14	12	over	over	ADP
ajfa-166	14	13	the	the	DET
ajfa-166	14	14	long	long	ADJ
ajfa-166	14	15	term	term	NOUN
ajfa-166	14	16	whilst	whilst	SCONJ
ajfa-166	14	17	being	be	AUX
ajfa-166	14	18	sympathetic	sympathetic	ADJ
ajfa-166	14	19	to	to	ADP
ajfa-166	14	20	the	the	DET
ajfa-166	14	21	requirement	requirement	NOUN
ajfa-166	14	22	to	to	PART
ajfa-166	14	23	maintain	maintain	VERB
ajfa-166	14	24	or	or	CCONJ
ajfa-166	14	25	improve	improve	VERB
ajfa-166	14	26	the	the	DET
ajfa-166	14	27	environment	environment	NOUN
ajfa-166	14	28	at	at	ADP
ajfa-166	14	29	the	the	DET
ajfa-166	14	30	same	same	ADJ
ajfa-166	14	31	time	time	NOUN
ajfa-166	14	32	.	.	PUNCT
ajfa-166	15	1	a	a	DET
ajfa-166	15	2	simplified	simplified	ADJ
ajfa-166	15	3	example	example	NOUN
ajfa-166	15	4	would	would	AUX
ajfa-166	15	5	be	be	AUX
ajfa-166	15	6	the	the	DET
ajfa-166	15	7	requirement	requirement	NOUN
ajfa-166	15	8	of	of	ADP
ajfa-166	15	9	mining	mining	NOUN
ajfa-166	15	10	companies	company	NOUN
ajfa-166	15	11	to	to	PART
ajfa-166	15	12	account	account	VERB
ajfa-166	15	13	for	for	ADP
ajfa-166	15	14	restoration	restoration	NOUN
ajfa-166	15	15	costs	cost	NOUN
ajfa-166	15	16	at	at	ADP
ajfa-166	15	17	the	the	DET
ajfa-166	15	18	completion	completion	NOUN
ajfa-166	15	19	of	of	ADP
ajfa-166	15	20	their	their	PRON
ajfa-166	15	21	extraction	extraction	NOUN
ajfa-166	15	22	activities	activity	NOUN
ajfa-166	15	23	.	.	PUNCT
ajfa-166	16	1	it	it	PRON
ajfa-166	16	2	is	be	AUX
ajfa-166	16	3	becoming	become	VERB
ajfa-166	16	4	apparent	apparent	ADJ
ajfa-166	16	5	that	that	SCONJ
ajfa-166	16	6	other	other	ADJ
ajfa-166	16	7	industries	industry	NOUN
ajfa-166	16	8	will	will	AUX
ajfa-166	16	9	also	also	ADV
ajfa-166	16	10	be	be	AUX
ajfa-166	16	11	held	hold	VERB
ajfa-166	16	12	to	to	PART
ajfa-166	16	13	account	account	VERB
ajfa-166	16	14	for	for	ADP
ajfa-166	16	15	the	the	DET
ajfa-166	16	16	impact	impact	NOUN
ajfa-166	16	17	their	their	PRON
ajfa-166	16	18	activities	activity	NOUN
ajfa-166	16	19	are	be	AUX
ajfa-166	16	20	having	have	VERB
ajfa-166	16	21	and	and	CCONJ
ajfa-166	16	22	importantly	importantly	ADV
ajfa-166	16	23	,	,	PUNCT
ajfa-166	16	24	report	report	VERB
ajfa-166	16	25	on	on	ADP
ajfa-166	16	26	what	what	PRON
ajfa-166	16	27	these	these	DET
ajfa-166	16	28	organisations	organisation	NOUN
ajfa-166	16	29	are	be	AUX
ajfa-166	16	30	doing	do	VERB
ajfa-166	16	31	to	to	PART
ajfa-166	16	32	counter	counter	VERB
ajfa-166	16	33	these	these	DET
ajfa-166	16	34	adverse	adverse	ADJ
ajfa-166	16	35	consequences	consequence	NOUN
ajfa-166	16	36	.	.	PUNCT
ajfa-166	17	1	accounting	account	VERB
ajfa-166	17	2	for	for	ADP
ajfa-166	17	3	climate	climate	NOUN
ajfa-166	17	4	change	change	NOUN
ajfa-166	17	5	,	,	PUNCT
ajfa-166	17	6	carbon	carbon	NOUN
ajfa-166	17	7	emissions	emission	NOUN
ajfa-166	17	8	and	and	CCONJ
ajfa-166	17	9	water	water	NOUN
ajfa-166	17	10	management	management	NOUN
ajfa-166	17	11	are	be	AUX
ajfa-166	17	12	just	just	ADV
ajfa-166	17	13	some	some	PRON
ajfa-166	17	14	of	of	ADP
ajfa-166	17	15	the	the	DET
ajfa-166	17	16	areas	area	NOUN
ajfa-166	17	17	that	that	PRON
ajfa-166	17	18	have	have	AUX
ajfa-166	17	19	become	become	VERB
ajfa-166	17	20	significant	significant	ADJ
ajfa-166	17	21	contemporary	contemporary	ADJ
ajfa-166	17	22	issues	issue	NOUN
ajfa-166	17	23	and	and	CCONJ
ajfa-166	17	24	will	will	AUX
ajfa-166	17	25	provide	provide	VERB
ajfa-166	17	26	a	a	DET
ajfa-166	17	27	rich	rich	ADJ
ajfa-166	17	28	pool	pool	NOUN
ajfa-166	17	29	of	of	ADP
ajfa-166	17	30	research	research	NOUN
ajfa-166	17	31	opportunities	opportunity	NOUN
ajfa-166	17	32	for	for	ADP
ajfa-166	17	33	academics	academic	NOUN
ajfa-166	17	34	.	.	PUNCT
ajfa-166	18	1	hopwood	hopwood	PROPN
ajfa-166	18	2	(	(	PUNCT
ajfa-166	18	3	2009	2009	NUM
ajfa-166	18	4	)	)	PUNCT
ajfa-166	18	5	for	for	ADP
ajfa-166	18	6	example	example	NOUN
ajfa-166	18	7	,	,	PUNCT
ajfa-166	18	8	sets	set	VERB
ajfa-166	18	9	out	out	ADP
ajfa-166	18	10	an	an	DET
ajfa-166	18	11	array	array	NOUN
ajfa-166	18	12	of	of	ADP
ajfa-166	18	13	possibilities	possibility	NOUN
ajfa-166	18	14	for	for	ADP
ajfa-166	18	15	research	research	NOUN
ajfa-166	18	16	in	in	ADP
ajfa-166	18	17	accounting	accounting	NOUN
ajfa-166	18	18	and	and	CCONJ
ajfa-166	18	19	carbon	carbon	NOUN
ajfa-166	18	20	markets	market	NOUN
ajfa-166	18	21	.	.	PUNCT
ajfa-166	19	1	the	the	DET
ajfa-166	19	2	work	work	NOUN
ajfa-166	19	3	of	of	ADP
ajfa-166	19	4	adams	adams	PROPN
ajfa-166	19	5	(	(	PUNCT
ajfa-166	19	6	2007	2007	NUM
ajfa-166	19	7	)	)	PUNCT
ajfa-166	19	8	,	,	PUNCT
ajfa-166	19	9	gray	gray	ADJ
ajfa-166	19	10	(	(	PUNCT
ajfa-166	19	11	1995	1995	NUM
ajfa-166	19	12	)	)	PUNCT
ajfa-166	19	13	,	,	PUNCT
ajfa-166	19	14	mathews	mathews	NOUN
ajfa-166	19	15	(	(	PUNCT
ajfa-166	19	16	1997	1997	NUM
ajfa-166	19	17	)	)	PUNCT
ajfa-166	19	18	and	and	CCONJ
ajfa-166	19	19	deegan	deegan	PROPN
ajfa-166	19	20	et.al	et.al	PROPN
ajfa-166	19	21	(	(	PUNCT
ajfa-166	19	22	2000	2000	NUM
ajfa-166	19	23	)	)	PUNCT
ajfa-166	19	24	have	have	AUX
ajfa-166	19	25	contributed	contribute	VERB
ajfa-166	19	26	significantly	significantly	ADV
ajfa-166	19	27	to	to	ADP
ajfa-166	19	28	this	this	DET
ajfa-166	19	29	field	field	NOUN
ajfa-166	19	30	of	of	ADP
ajfa-166	19	31	research	research	NOUN
ajfa-166	19	32	and	and	CCONJ
ajfa-166	19	33	it	it	PRON
ajfa-166	19	34	is	be	AUX
ajfa-166	19	35	widely	widely	ADV
ajfa-166	19	36	acknowledged	acknowledge	VERB
ajfa-166	19	37	that	that	SCONJ
ajfa-166	19	38	there	there	PRON
ajfa-166	19	39	are	be	VERB
ajfa-166	19	40	still	still	ADV
ajfa-166	19	41	many	many	ADJ
ajfa-166	19	42	gaps	gap	NOUN
ajfa-166	19	43	in	in	ADP
ajfa-166	19	44	the	the	DET
ajfa-166	19	45	literature	literature	NOUN
ajfa-166	19	46	,	,	PUNCT
ajfa-166	19	47	and	and	CCONJ
ajfa-166	19	48	hence	hence	ADV
ajfa-166	19	49	,	,	PUNCT
ajfa-166	19	50	enormous	enormous	ADJ
ajfa-166	19	51	opportunities	opportunity	NOUN
ajfa-166	19	52	for	for	SCONJ
ajfa-166	19	53	researchers	researcher	NOUN
ajfa-166	19	54	to	to	PART
ajfa-166	19	55	further	far	ADV
ajfa-166	19	56	engage	engage	VERB
ajfa-166	19	57	in	in	ADP
ajfa-166	19	58	this	this	DET
ajfa-166	19	59	important	important	ADJ
ajfa-166	19	60	subject	subject	NOUN
ajfa-166	19	61	matter	matter	NOUN
ajfa-166	19	62	.	.	PUNCT
ajfa-166	20	1	of	of	ADP
ajfa-166	20	2	particular	particular	ADJ
ajfa-166	20	3	concern	concern	NOUN
ajfa-166	20	4	is	be	AUX
ajfa-166	20	5	the	the	DET
ajfa-166	20	6	current	current	ADJ
ajfa-166	20	7	dearth	dearth	NOUN
ajfa-166	20	8	of	of	ADP
ajfa-166	20	9	research	research	NOUN
ajfa-166	20	10	focusing	focus	VERB
ajfa-166	20	11	on	on	ADP
ajfa-166	20	12	sustainability	sustainability	NOUN
ajfa-166	20	13	issues	issue	NOUN
ajfa-166	20	14	in	in	ADP
ajfa-166	20	15	the	the	DET
ajfa-166	20	16	public	public	ADJ
ajfa-166	20	17	sector	sector	NOUN
ajfa-166	20	18	.	.	PUNCT
ajfa-166	21	1	this	this	PRON
ajfa-166	21	2	has	have	AUX
ajfa-166	21	3	been	be	AUX
ajfa-166	21	4	noted	note	VERB
ajfa-166	21	5	by	by	ADP
ajfa-166	21	6	ball	ball	NOUN
ajfa-166	21	7	and	and	CCONJ
ajfa-166	21	8	grubnic	grubnic	ADJ
ajfa-166	21	9	(	(	PUNCT
ajfa-166	21	10	2007	2007	NUM
ajfa-166	21	11	)	)	PUNCT
ajfa-166	21	12	with	with	ADP
ajfa-166	21	13	particular	particular	ADJ
ajfa-166	21	14	emphasis	emphasis	NOUN
ajfa-166	21	15	of	of	ADP
ajfa-166	21	16	the	the	DET
ajfa-166	21	17	role	role	NOUN
ajfa-166	21	18	of	of	ADP
ajfa-166	21	19	local	local	ADJ
ajfa-166	21	20	governments	government	NOUN
ajfa-166	21	21	in	in	ADP
ajfa-166	21	22	gaining	gain	VERB
ajfa-166	21	23	community	community	NOUN
ajfa-166	21	24	support	support	NOUN
ajfa-166	21	25	for	for	ADP
ajfa-166	21	26	sustainable	sustainable	ADJ
ajfa-166	21	27	practices	practice	NOUN
ajfa-166	21	28	.	.	PUNCT
ajfa-166	22	1	thus	thus	ADV
ajfa-166	22	2	,	,	PUNCT
ajfa-166	22	3	although	although	SCONJ
ajfa-166	22	4	much	much	ADJ
ajfa-166	22	5	of	of	ADP
ajfa-166	22	6	the	the	DET
ajfa-166	22	7	focus	focus	NOUN
ajfa-166	22	8	to	to	ADP
ajfa-166	22	9	date	date	NOUN
ajfa-166	22	10	has	have	AUX
ajfa-166	22	11	concentrated	concentrate	VERB
ajfa-166	22	12	on	on	ADP
ajfa-166	22	13	the	the	DET
ajfa-166	22	14	activities	activity	NOUN
ajfa-166	22	15	of	of	ADP
ajfa-166	22	16	large	large	ADJ
ajfa-166	22	17	corporations	corporation	NOUN
ajfa-166	22	18	,	,	PUNCT
ajfa-166	22	19	it	it	PRON
ajfa-166	22	20	is	be	AUX
ajfa-166	22	21	also	also	ADV
ajfa-166	22	22	becoming	become	VERB
ajfa-166	22	23	clear	clear	ADJ
ajfa-166	22	24	that	that	SCONJ
ajfa-166	22	25	sustainability	sustainability	NOUN
ajfa-166	22	26	problems	problem	NOUN
ajfa-166	22	27	can	can	AUX
ajfa-166	22	28	be	be	AUX
ajfa-166	22	29	worked	work	VERB
ajfa-166	22	30	on	on	ADP
ajfa-166	22	31	,	,	PUNCT
ajfa-166	22	32	and	and	CCONJ
ajfa-166	22	33	great	great	ADJ
ajfa-166	22	34	advances	advance	NOUN
ajfa-166	22	35	made	make	VERB
ajfa-166	22	36	,	,	PUNCT
ajfa-166	22	37	at	at	ADP
ajfa-166	22	38	the	the	DET
ajfa-166	22	39	individual	individual	ADJ
ajfa-166	22	40	or	or	CCONJ
ajfa-166	22	41	community	community	NOUN
ajfa-166	22	42	level	level	NOUN
ajfa-166	22	43	.	.	PUNCT
ajfa-166	23	1	local	local	ADJ
ajfa-166	23	2	governments	government	NOUN
ajfa-166	23	3	appear	appear	VERB
ajfa-166	23	4	to	to	PART
ajfa-166	23	5	be	be	AUX
ajfa-166	23	6	best	well	ADV
ajfa-166	23	7	placed	place	VERB
ajfa-166	23	8	to	to	PART
ajfa-166	23	9	connect	connect	VERB
ajfa-166	23	10	sustainability	sustainability	NOUN
ajfa-166	23	11	issues	issue	NOUN
ajfa-166	23	12	with	with	ADP
ajfa-166	23	13	the	the	DET
ajfa-166	23	14	community	community	NOUN
ajfa-166	23	15	it	it	PRON
ajfa-166	23	16	serves	serve	VERB
ajfa-166	23	17	.	.	PUNCT
ajfa-166	24	1	2	2	X
ajfa-166	24	2	.	.	X
ajfa-166	24	3	literature	literature	NOUN
ajfa-166	24	4	review	review	NOUN
ajfa-166	24	5	there	there	PRON
ajfa-166	24	6	have	have	AUX
ajfa-166	24	7	been	be	AUX
ajfa-166	24	8	several	several	ADJ
ajfa-166	24	9	‘	'	PUNCT
ajfa-166	24	10	calls	call	NOUN
ajfa-166	24	11	’	'	PUNCT
ajfa-166	24	12	for	for	ADP
ajfa-166	24	13	research	research	NOUN
ajfa-166	24	14	into	into	ADP
ajfa-166	24	15	sustainability	sustainability	NOUN
ajfa-166	24	16	reporting	reporting	NOUN
ajfa-166	24	17	in	in	ADP
ajfa-166	24	18	the	the	DET
ajfa-166	24	19	public	public	ADJ
ajfa-166	24	20	sector	sector	NOUN
ajfa-166	24	21	(	(	PUNCT
ajfa-166	24	22	lewis	lewis	PROPN
ajfa-166	24	23	2008	2008	NUM
ajfa-166	24	24	)	)	PUNCT
ajfa-166	24	25	.	.	PUNCT
ajfa-166	25	1	as	as	SCONJ
ajfa-166	25	2	stated	state	VERB
ajfa-166	25	3	earlier	early	ADV
ajfa-166	25	4	,	,	PUNCT
ajfa-166	25	5	the	the	DET
ajfa-166	25	6	use	use	NOUN
ajfa-166	25	7	of	of	ADP
ajfa-166	25	8	annual	annual	ADJ
ajfa-166	25	9	reports	report	NOUN
ajfa-166	25	10	to	to	PART
ajfa-166	25	11	assess	assess	VERB
ajfa-166	25	12	social	social	ADJ
ajfa-166	25	13	and	and	CCONJ
ajfa-166	25	14	environmental	environmental	ADJ
ajfa-166	25	15	disclosures	disclosure	NOUN
ajfa-166	25	16	is	be	AUX
ajfa-166	25	17	not	not	PART
ajfa-166	25	18	a	a	DET
ajfa-166	25	19	new	new	ADJ
ajfa-166	25	20	phenomenon	phenomenon	NOUN
ajfa-166	25	21	and	and	CCONJ
ajfa-166	25	22	has	have	AUX
ajfa-166	25	23	been	be	AUX
ajfa-166	25	24	used	use	VERB
ajfa-166	25	25	by	by	ADP
ajfa-166	25	26	several	several	ADJ
ajfa-166	25	27	researchers	researcher	NOUN
ajfa-166	25	28	to	to	PART
ajfa-166	25	29	identify	identify	VERB
ajfa-166	25	30	‘	'	PUNCT
ajfa-166	25	31	favourable	favourable	ADJ
ajfa-166	25	32	’	'	PUNCT
ajfa-166	25	33	organisations	organisation	NOUN
ajfa-166	25	34	(	(	PUNCT
ajfa-166	25	35	those	those	PRON
ajfa-166	25	36	with	with	ADP
ajfa-166	25	37	extensive	extensive	ADJ
ajfa-166	25	38	social	social	ADJ
ajfa-166	25	39	and	and	CCONJ
ajfa-166	25	40	environmental	environmental	ADJ
ajfa-166	25	41	disclosures	disclosure	NOUN
ajfa-166	25	42	)	)	PUNCT
ajfa-166	25	43	as	as	SCONJ
ajfa-166	25	44	opposed	oppose	VERB
ajfa-166	25	45	to	to	ADP
ajfa-166	25	46	‘	'	PUNCT
ajfa-166	25	47	unfavourable	unfavourable	ADJ
ajfa-166	25	48	’	'	PUNCT
ajfa-166	25	49	ones	one	NOUN
ajfa-166	25	50	which	which	PRON
ajfa-166	25	51	have	have	VERB
ajfa-166	25	52	limited	limit	VERB
ajfa-166	25	53	disclosures	disclosure	NOUN
ajfa-166	25	54	(	(	PUNCT
ajfa-166	25	55	gray	gray	VERB
ajfa-166	25	56	et	et	PROPN
ajfa-166	25	57	al	al	PROPN
ajfa-166	25	58	.	.	PROPN
ajfa-166	25	59	,1995	,1995	PROPN
ajfa-166	25	60	;	;	PUNCT
ajfa-166	25	61	campbell	campbell	PROPN
ajfa-166	25	62	2000	2000	NUM
ajfa-166	25	63	;	;	PUNCT
ajfa-166	25	64	deegan	deegan	PROPN
ajfa-166	25	65	et	et	PROPN
ajfa-166	25	66	al	al	PROPN
ajfa-166	25	67	.	.	PROPN
ajfa-166	25	68	2000	2000	NUM
ajfa-166	25	69	;	;	PUNCT
ajfa-166	25	70	moneva	moneva	PROPN
ajfa-166	25	71	and	and	CCONJ
ajfa-166	25	72	llena	llena	PROPN
ajfa-166	25	73	2000	2000	NUM
ajfa-166	25	74	;	;	PUNCT
ajfa-166	25	75	wilmhurst	wilmhurst	ADV
ajfa-166	25	76	and	and	CCONJ
ajfa-166	25	77	frost	frost	NOUN
ajfa-166	25	78	2000	2000	NUM
ajfa-166	25	79	)	)	PUNCT
ajfa-166	25	80	.	.	PUNCT
ajfa-166	26	1	asian	asian	ADJ
ajfa-166	26	2	journal	journal	PROPN
ajfa-166	26	3	of	of	ADP
ajfa-166	26	4	finance	finance	PROPN
ajfa-166	26	5	&	&	CCONJ
ajfa-166	26	6	accounting	accounting	PROPN
ajfa-166	26	7	issn	issn	PROPN
ajfa-166	26	8	1946	1946	NUM
ajfa-166	26	9	-	-	PUNCT
ajfa-166	26	10	052x	052x	NOUN
ajfa-166	26	11	2009	2009	NUM
ajfa-166	26	12	,	,	PUNCT
ajfa-166	26	13	vol	vol	NOUN
ajfa-166	26	14	.	.	PROPN
ajfa-166	26	15	1	1	NUM
ajfa-166	26	16	,	,	PUNCT
ajfa-166	26	17	no	no	INTJ
ajfa-166	26	18	.	.	NOUN
ajfa-166	26	19	1	1	NUM
ajfa-166	26	20	:	:	PUNCT
ajfa-166	26	21	e1	e1	VERB
ajfa-166	26	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	26	23	78	78	NUM
ajfa-166	26	24	there	there	PRON
ajfa-166	26	25	are	be	VERB
ajfa-166	26	26	several	several	ADJ
ajfa-166	26	27	theories	theory	NOUN
ajfa-166	26	28	that	that	PRON
ajfa-166	26	29	can	can	AUX
ajfa-166	26	30	be	be	AUX
ajfa-166	26	31	used	use	VERB
ajfa-166	26	32	as	as	ADP
ajfa-166	26	33	a	a	DET
ajfa-166	26	34	precursor	precursor	NOUN
ajfa-166	26	35	to	to	ADP
ajfa-166	26	36	sr	sr	PROPN
ajfa-166	26	37	research	research	PROPN
ajfa-166	26	38	.	.	PUNCT
ajfa-166	27	1	institutional	institutional	ADJ
ajfa-166	27	2	theory	theory	NOUN
ajfa-166	27	3	espouses	espouse	VERB
ajfa-166	27	4	that	that	SCONJ
ajfa-166	27	5	organisations	organisation	NOUN
ajfa-166	27	6	tend	tend	VERB
ajfa-166	27	7	to	to	PART
ajfa-166	27	8	copy	copy	VERB
ajfa-166	27	9	each	each	DET
ajfa-166	27	10	other	other	ADJ
ajfa-166	27	11	when	when	SCONJ
ajfa-166	27	12	practices	practice	NOUN
ajfa-166	27	13	become	become	AUX
ajfa-166	27	14	widely	widely	ADV
ajfa-166	27	15	accepted	accept	VERB
ajfa-166	27	16	and	and	CCONJ
ajfa-166	27	17	distributed	distribute	VERB
ajfa-166	27	18	amongst	amongst	ADP
ajfa-166	27	19	key	key	ADJ
ajfa-166	27	20	players	player	NOUN
ajfa-166	27	21	(	(	PUNCT
ajfa-166	27	22	bebbington	bebbington	PROPN
ajfa-166	27	23	et.al	et.al	PROPN
ajfa-166	27	24	.	.	PUNCT
ajfa-166	27	25	2009	2009	NUM
ajfa-166	27	26	)	)	PUNCT
ajfa-166	27	27	.	.	PUNCT
ajfa-166	28	1	legitimacy	legitimacy	NOUN
ajfa-166	28	2	theory	theory	NOUN
ajfa-166	28	3	posits	posit	NOUN
ajfa-166	28	4	that	that	PRON
ajfa-166	28	5	social	social	ADJ
ajfa-166	28	6	and	and	CCONJ
ajfa-166	28	7	environmental	environmental	ADJ
ajfa-166	28	8	disclosures	disclosure	NOUN
ajfa-166	28	9	occur	occur	VERB
ajfa-166	28	10	because	because	SCONJ
ajfa-166	28	11	of	of	ADP
ajfa-166	28	12	public	public	ADJ
ajfa-166	28	13	pressure	pressure	NOUN
ajfa-166	28	14	.	.	PUNCT
ajfa-166	29	1	moreover	moreover	ADV
ajfa-166	29	2	,	,	PUNCT
ajfa-166	29	3	it	it	PRON
ajfa-166	29	4	is	be	AUX
ajfa-166	29	5	assumed	assume	VERB
ajfa-166	29	6	that	that	SCONJ
ajfa-166	29	7	organisations	organisation	NOUN
ajfa-166	29	8	with	with	ADP
ajfa-166	29	9	poor	poor	ADJ
ajfa-166	29	10	environmental	environmental	ADJ
ajfa-166	29	11	credentials	credential	NOUN
ajfa-166	29	12	would	would	AUX
ajfa-166	29	13	provide	provide	VERB
ajfa-166	29	14	more	more	ADV
ajfa-166	29	15	extensive	extensive	ADJ
ajfa-166	29	16	positive	positive	ADJ
ajfa-166	29	17	environmental	environmental	ADJ
ajfa-166	29	18	disclosures	disclosure	NOUN
ajfa-166	29	19	in	in	ADP
ajfa-166	29	20	an	an	DET
ajfa-166	29	21	attempt	attempt	NOUN
ajfa-166	29	22	to	to	PART
ajfa-166	29	23	annul	annul	VERB
ajfa-166	29	24	the	the	DET
ajfa-166	29	25	offensive	offensive	ADJ
ajfa-166	29	26	activity	activity	NOUN
ajfa-166	29	27	(	(	PUNCT
ajfa-166	29	28	cho	cho	NOUN
ajfa-166	29	29	and	and	CCONJ
ajfa-166	29	30	patten	patten	ADJ
ajfa-166	29	31	2007	2007	NUM
ajfa-166	29	32	)	)	PUNCT
ajfa-166	29	33	.	.	PUNCT
ajfa-166	30	1	the	the	DET
ajfa-166	30	2	theoretical	theoretical	ADJ
ajfa-166	30	3	model	model	NOUN
ajfa-166	30	4	adopted	adopt	VERB
ajfa-166	30	5	for	for	ADP
ajfa-166	30	6	this	this	DET
ajfa-166	30	7	project	project	NOUN
ajfa-166	30	8	is	be	AUX
ajfa-166	30	9	a	a	DET
ajfa-166	30	10	combination	combination	NOUN
ajfa-166	30	11	of	of	ADP
ajfa-166	30	12	legitimacy	legitimacy	NOUN
ajfa-166	30	13	theory	theory	NOUN
ajfa-166	30	14	and	and	CCONJ
ajfa-166	30	15	given	give	VERB
ajfa-166	30	16	that	that	SCONJ
ajfa-166	30	17	the	the	DET
ajfa-166	30	18	focus	focus	NOUN
ajfa-166	30	19	of	of	ADP
ajfa-166	30	20	the	the	DET
ajfa-166	30	21	study	study	NOUN
ajfa-166	30	22	is	be	AUX
ajfa-166	30	23	on	on	ADP
ajfa-166	30	24	the	the	DET
ajfa-166	30	25	public	public	ADJ
ajfa-166	30	26	sector	sector	NOUN
ajfa-166	30	27	,	,	PUNCT
ajfa-166	30	28	the	the	DET
ajfa-166	30	29	notion	notion	NOUN
ajfa-166	30	30	of	of	ADP
ajfa-166	30	31	accountability	accountability	NOUN
ajfa-166	30	32	is	be	AUX
ajfa-166	30	33	also	also	ADV
ajfa-166	30	34	relevant	relevant	ADJ
ajfa-166	30	35	.	.	PUNCT
ajfa-166	31	1	that	that	PRON
ajfa-166	31	2	is	be	AUX
ajfa-166	31	3	,	,	PUNCT
ajfa-166	31	4	public	public	ADJ
ajfa-166	31	5	sector	sector	NOUN
ajfa-166	31	6	agencies	agency	NOUN
ajfa-166	31	7	are	be	AUX
ajfa-166	31	8	accountable	accountable	ADJ
ajfa-166	31	9	for	for	ADP
ajfa-166	31	10	their	their	PRON
ajfa-166	31	11	activities	activity	NOUN
ajfa-166	31	12	to	to	ADP
ajfa-166	31	13	a	a	DET
ajfa-166	31	14	range	range	NOUN
ajfa-166	31	15	of	of	ADP
ajfa-166	31	16	stakeholders	stakeholder	NOUN
ajfa-166	31	17	,	,	PUNCT
ajfa-166	31	18	both	both	CCONJ
ajfa-166	31	19	internal	internal	ADJ
ajfa-166	31	20	and	and	CCONJ
ajfa-166	31	21	external	external	ADJ
ajfa-166	31	22	to	to	ADP
ajfa-166	31	23	the	the	DET
ajfa-166	31	24	organisation	organisation	NOUN
ajfa-166	31	25	.	.	PUNCT
ajfa-166	32	1	however	however	ADV
ajfa-166	32	2	,	,	PUNCT
ajfa-166	32	3	it	it	PRON
ajfa-166	32	4	could	could	AUX
ajfa-166	32	5	be	be	AUX
ajfa-166	32	6	argued	argue	VERB
ajfa-166	32	7	that	that	SCONJ
ajfa-166	32	8	this	this	PRON
ajfa-166	32	9	is	be	AUX
ajfa-166	32	10	identical	identical	ADJ
ajfa-166	32	11	to	to	ADP
ajfa-166	32	12	that	that	PRON
ajfa-166	32	13	of	of	ADP
ajfa-166	32	14	profit	profit	NOUN
ajfa-166	32	15	oriented	orient	VERB
ajfa-166	32	16	firms	firm	NOUN
ajfa-166	32	17	,	,	PUNCT
ajfa-166	32	18	but	but	CCONJ
ajfa-166	32	19	one	one	NUM
ajfa-166	32	20	major	major	ADJ
ajfa-166	32	21	difference	difference	NOUN
ajfa-166	32	22	is	be	AUX
ajfa-166	32	23	that	that	SCONJ
ajfa-166	32	24	the	the	DET
ajfa-166	32	25	financial	financial	ADJ
ajfa-166	32	26	investment	investment	NOUN
ajfa-166	32	27	in	in	ADP
ajfa-166	32	28	the	the	DET
ajfa-166	32	29	for	for	ADP
ajfa-166	32	30	profit	profit	NOUN
ajfa-166	32	31	sector	sector	NOUN
ajfa-166	32	32	is	be	AUX
ajfa-166	32	33	voluntary	voluntary	ADJ
ajfa-166	32	34	whereas	whereas	SCONJ
ajfa-166	32	35	in	in	ADP
ajfa-166	32	36	the	the	DET
ajfa-166	32	37	public	public	ADJ
ajfa-166	32	38	sector	sector	NOUN
ajfa-166	32	39	it	it	PRON
ajfa-166	32	40	is	be	AUX
ajfa-166	32	41	mandatory	mandatory	ADJ
ajfa-166	32	42	via	via	ADP
ajfa-166	32	43	the	the	DET
ajfa-166	32	44	imposition	imposition	NOUN
ajfa-166	32	45	of	of	ADP
ajfa-166	32	46	taxes	taxis	NOUN
ajfa-166	32	47	.	.	PUNCT
ajfa-166	33	1	hence	hence	ADV
ajfa-166	33	2	,	,	PUNCT
ajfa-166	33	3	it	it	PRON
ajfa-166	33	4	is	be	AUX
ajfa-166	33	5	premised	premise	VERB
ajfa-166	33	6	here	here	ADV
ajfa-166	33	7	that	that	SCONJ
ajfa-166	33	8	the	the	DET
ajfa-166	33	9	accountability	accountability	NOUN
ajfa-166	33	10	takes	take	VERB
ajfa-166	33	11	on	on	ADP
ajfa-166	33	12	an	an	DET
ajfa-166	33	13	expanded	expand	VERB
ajfa-166	33	14	dimension	dimension	NOUN
ajfa-166	33	15	in	in	ADP
ajfa-166	33	16	the	the	DET
ajfa-166	33	17	public	public	ADJ
ajfa-166	33	18	sector	sector	NOUN
ajfa-166	33	19	.	.	PUNCT
ajfa-166	34	1	in	in	ADP
ajfa-166	34	2	the	the	DET
ajfa-166	34	3	case	case	NOUN
ajfa-166	34	4	of	of	ADP
ajfa-166	34	5	legitimacy	legitimacy	NOUN
ajfa-166	34	6	theory	theory	NOUN
ajfa-166	34	7	,	,	PUNCT
ajfa-166	34	8	the	the	DET
ajfa-166	34	9	idea	idea	NOUN
ajfa-166	34	10	that	that	SCONJ
ajfa-166	34	11	organisations	organisation	NOUN
ajfa-166	34	12	seek	seek	VERB
ajfa-166	34	13	to	to	PART
ajfa-166	34	14	be	be	AUX
ajfa-166	34	15	recognised	recognise	VERB
ajfa-166	34	16	as	as	ADP
ajfa-166	34	17	good	good	ADJ
ajfa-166	34	18	corporate	corporate	ADJ
ajfa-166	34	19	citizens	citizen	NOUN
ajfa-166	34	20	by	by	ADP
ajfa-166	34	21	disclosing	disclose	VERB
ajfa-166	34	22	their	their	PRON
ajfa-166	34	23	activities	activity	NOUN
ajfa-166	34	24	that	that	PRON
ajfa-166	34	25	have	have	VERB
ajfa-166	34	26	a	a	DET
ajfa-166	34	27	favourable	favourable	ADJ
ajfa-166	34	28	effect	effect	NOUN
ajfa-166	34	29	on	on	ADP
ajfa-166	34	30	or	or	CCONJ
ajfa-166	34	31	seek	seek	VERB
ajfa-166	34	32	to	to	PART
ajfa-166	34	33	minimise	minimise	VERB
ajfa-166	34	34	damage	damage	NOUN
ajfa-166	34	35	to	to	ADP
ajfa-166	34	36	the	the	DET
ajfa-166	34	37	environment	environment	NOUN
ajfa-166	34	38	is	be	AUX
ajfa-166	34	39	well	well	ADV
ajfa-166	34	40	established	establish	VERB
ajfa-166	34	41	.	.	PUNCT
ajfa-166	35	1	in	in	ADP
ajfa-166	35	2	fact	fact	NOUN
ajfa-166	35	3	there	there	PRON
ajfa-166	35	4	is	be	VERB
ajfa-166	35	5	a	a	DET
ajfa-166	35	6	strong	strong	ADJ
ajfa-166	35	7	case	case	NOUN
ajfa-166	35	8	for	for	ADP
ajfa-166	35	9	suggesting	suggest	VERB
ajfa-166	35	10	that	that	SCONJ
ajfa-166	35	11	there	there	PRON
ajfa-166	35	12	are	be	VERB
ajfa-166	35	13	some	some	DET
ajfa-166	35	14	particular	particular	ADJ
ajfa-166	35	15	limitations	limitation	NOUN
ajfa-166	35	16	of	of	ADP
ajfa-166	35	17	analysing	analyse	VERB
ajfa-166	35	18	the	the	DET
ajfa-166	35	19	contents	content	NOUN
ajfa-166	35	20	of	of	ADP
ajfa-166	35	21	annual	annual	ADJ
ajfa-166	35	22	reports	report	NOUN
ajfa-166	35	23	.	.	PUNCT
ajfa-166	36	1	this	this	PRON
ajfa-166	36	2	is	be	AUX
ajfa-166	36	3	because	because	SCONJ
ajfa-166	36	4	the	the	DET
ajfa-166	36	5	disclosure	disclosure	NOUN
ajfa-166	36	6	of	of	ADP
ajfa-166	36	7	most	most	ADJ
ajfa-166	36	8	environmental	environmental	ADJ
ajfa-166	36	9	information	information	NOUN
ajfa-166	36	10	is	be	AUX
ajfa-166	36	11	voluntary	voluntary	ADJ
ajfa-166	36	12	and	and	CCONJ
ajfa-166	36	13	therefore	therefore	ADV
ajfa-166	36	14	,	,	PUNCT
ajfa-166	36	15	it	it	PRON
ajfa-166	36	16	would	would	AUX
ajfa-166	36	17	be	be	AUX
ajfa-166	36	18	in	in	ADP
ajfa-166	36	19	the	the	DET
ajfa-166	36	20	best	good	ADJ
ajfa-166	36	21	interests	interest	NOUN
ajfa-166	36	22	of	of	ADP
ajfa-166	36	23	management	management	NOUN
ajfa-166	36	24	to	to	PART
ajfa-166	36	25	produce	produce	VERB
ajfa-166	36	26	an	an	DET
ajfa-166	36	27	annual	annual	ADJ
ajfa-166	36	28	report	report	NOUN
ajfa-166	36	29	that	that	PRON
ajfa-166	36	30	would	would	AUX
ajfa-166	36	31	likely	likely	ADV
ajfa-166	36	32	demonstrate	demonstrate	VERB
ajfa-166	36	33	skewness	skewness	NOUN
ajfa-166	36	34	towards	towards	ADP
ajfa-166	36	35	providing	provide	VERB
ajfa-166	36	36	positive	positive	ADJ
ajfa-166	36	37	information	information	NOUN
ajfa-166	36	38	.	.	PUNCT
ajfa-166	37	1	perhaps	perhaps	ADV
ajfa-166	37	2	more	more	ADV
ajfa-166	37	3	importantly	importantly	ADV
ajfa-166	37	4	,	,	PUNCT
ajfa-166	37	5	the	the	DET
ajfa-166	37	6	promotion	promotion	NOUN
ajfa-166	37	7	of	of	ADP
ajfa-166	37	8	transparency	transparency	NOUN
ajfa-166	37	9	and	and	CCONJ
ajfa-166	37	10	accountability	accountability	NOUN
ajfa-166	37	11	of	of	ADP
ajfa-166	37	12	an	an	DET
ajfa-166	37	13	organisation	organisation	NOUN
ajfa-166	37	14	is	be	AUX
ajfa-166	37	15	best	well	ADV
ajfa-166	37	16	achieved	achieve	VERB
ajfa-166	37	17	through	through	ADP
ajfa-166	37	18	in	in	ADP
ajfa-166	37	19	-	-	PUNCT
ajfa-166	37	20	depth	depth	NOUN
ajfa-166	37	21	interviews	interview	NOUN
ajfa-166	37	22	to	to	ADP
ajfa-166	37	23	assessing	assess	VERB
ajfa-166	37	24	managerial	managerial	ADJ
ajfa-166	37	25	motivations	motivation	NOUN
ajfa-166	37	26	(	(	PUNCT
ajfa-166	37	27	owen	owen	NOUN
ajfa-166	37	28	2008	2008	NUM
ajfa-166	37	29	)	)	PUNCT
ajfa-166	37	30	.	.	PUNCT
ajfa-166	38	1	in	in	ADP
ajfa-166	38	2	addition	addition	NOUN
ajfa-166	38	3	,	,	PUNCT
ajfa-166	38	4	disclosures	disclosure	NOUN
ajfa-166	38	5	in	in	ADP
ajfa-166	38	6	annual	annual	ADJ
ajfa-166	38	7	reports	report	NOUN
ajfa-166	38	8	is	be	AUX
ajfa-166	38	9	ex	ex	NOUN
ajfa-166	38	10	-	-	NOUN
ajfa-166	38	11	post	post	ADJ
ajfa-166	38	12	and	and	CCONJ
ajfa-166	38	13	therefore	therefore	ADV
ajfa-166	38	14	,	,	PUNCT
ajfa-166	38	15	certain	certain	ADJ
ajfa-166	38	16	activities	activity	NOUN
ajfa-166	38	17	that	that	PRON
ajfa-166	38	18	the	the	DET
ajfa-166	38	19	community	community	NOUN
ajfa-166	38	20	find	find	VERB
ajfa-166	38	21	sensitive	sensitive	ADJ
ajfa-166	38	22	may	may	AUX
ajfa-166	38	23	only	only	ADV
ajfa-166	38	24	reach	reach	VERB
ajfa-166	38	25	the	the	DET
ajfa-166	38	26	annual	annual	ADJ
ajfa-166	38	27	report	report	NOUN
ajfa-166	38	28	if	if	SCONJ
ajfa-166	38	29	a	a	DET
ajfa-166	38	30	widely	widely	ADV
ajfa-166	38	31	reported	report	VERB
ajfa-166	38	32	incident	incident	NOUN
ajfa-166	38	33	has	have	AUX
ajfa-166	38	34	occurred	occur	VERB
ajfa-166	38	35	.	.	PUNCT
ajfa-166	39	1	farneti	farneti	PROPN
ajfa-166	39	2	and	and	CCONJ
ajfa-166	39	3	guthrie	guthrie	PROPN
ajfa-166	39	4	(	(	PUNCT
ajfa-166	39	5	2009	2009	NUM
ajfa-166	39	6	)	)	PUNCT
ajfa-166	39	7	undertook	undertake	VERB
ajfa-166	39	8	in	in	ADP
ajfa-166	39	9	-	-	PUNCT
ajfa-166	39	10	depth	depth	NOUN
ajfa-166	39	11	interviews	interview	NOUN
ajfa-166	39	12	across	across	ADP
ajfa-166	39	13	seven	seven	NUM
ajfa-166	39	14	different	different	ADJ
ajfa-166	39	15	public	public	ADJ
ajfa-166	39	16	sector	sector	NOUN
ajfa-166	39	17	agencies	agency	NOUN
ajfa-166	39	18	in	in	ADP
ajfa-166	39	19	australia	australia	PROPN
ajfa-166	39	20	.	.	PUNCT
ajfa-166	40	1	the	the	DET
ajfa-166	40	2	agencies	agency	NOUN
ajfa-166	40	3	comprised	comprise	VERB
ajfa-166	40	4	of	of	ADP
ajfa-166	40	5	one	one	NUM
ajfa-166	40	6	federal	federal	ADJ
ajfa-166	40	7	government	government	NOUN
ajfa-166	40	8	department	department	NOUN
ajfa-166	40	9	,	,	PUNCT
ajfa-166	40	10	one	one	NUM
ajfa-166	40	11	state	state	NOUN
ajfa-166	40	12	department	department	NOUN
ajfa-166	40	13	,	,	PUNCT
ajfa-166	40	14	three	three	NUM
ajfa-166	40	15	local	local	ADJ
ajfa-166	40	16	councils	council	NOUN
ajfa-166	40	17	and	and	CCONJ
ajfa-166	40	18	two	two	NUM
ajfa-166	40	19	state	state	NOUN
ajfa-166	40	20	public	public	ADJ
ajfa-166	40	21	organisations	organisation	NOUN
ajfa-166	40	22	.	.	PUNCT
ajfa-166	41	1	twenty	twenty	NUM
ajfa-166	41	2	-	-	PUNCT
ajfa-166	41	3	five	five	NUM
ajfa-166	41	4	hours	hour	NOUN
ajfa-166	41	5	of	of	ADP
ajfa-166	41	6	interviews	interview	NOUN
ajfa-166	41	7	were	be	AUX
ajfa-166	41	8	undertaken	undertake	VERB
ajfa-166	41	9	to	to	PART
ajfa-166	41	10	identify	identify	VERB
ajfa-166	41	11	such	such	ADJ
ajfa-166	41	12	issues	issue	NOUN
ajfa-166	41	13	as	as	ADP
ajfa-166	41	14	the	the	DET
ajfa-166	41	15	reason	reason	NOUN
ajfa-166	41	16	for	for	ADP
ajfa-166	41	17	sustainability	sustainability	NOUN
ajfa-166	41	18	reporting	reporting	NOUN
ajfa-166	41	19	in	in	ADP
ajfa-166	41	20	annual	annual	ADJ
ajfa-166	41	21	reports	report	NOUN
ajfa-166	41	22	,	,	PUNCT
ajfa-166	41	23	how	how	SCONJ
ajfa-166	41	24	the	the	DET
ajfa-166	41	25	agencies	agency	NOUN
ajfa-166	41	26	communicated	communicate	VERB
ajfa-166	41	27	sustainability	sustainability	NOUN
ajfa-166	41	28	issues	issue	NOUN
ajfa-166	41	29	,	,	PUNCT
ajfa-166	41	30	difficulties	difficulty	NOUN
ajfa-166	41	31	associated	associate	VERB
ajfa-166	41	32	with	with	ADP
ajfa-166	41	33	using	use	VERB
ajfa-166	41	34	the	the	DET
ajfa-166	41	35	gri	gri	NOUN
ajfa-166	41	36	and	and	CCONJ
ajfa-166	41	37	who	who	PRON
ajfa-166	41	38	carried	carry	VERB
ajfa-166	41	39	responsibility	responsibility	NOUN
ajfa-166	41	40	within	within	ADP
ajfa-166	41	41	the	the	DET
ajfa-166	41	42	organisation	organisation	NOUN
ajfa-166	41	43	for	for	ADP
ajfa-166	41	44	sustainability	sustainability	NOUN
ajfa-166	41	45	reporting	reporting	NOUN
ajfa-166	41	46	.	.	PUNCT
ajfa-166	42	1	this	this	DET
ajfa-166	42	2	study	study	NOUN
ajfa-166	42	3	focussed	focusse	VERB
ajfa-166	42	4	on	on	ADP
ajfa-166	42	5	why	why	SCONJ
ajfa-166	42	6	organisations	organisation	NOUN
ajfa-166	42	7	report	report	VERB
ajfa-166	42	8	on	on	ADP
ajfa-166	42	9	sustainability	sustainability	NOUN
ajfa-166	42	10	issues	issue	NOUN
ajfa-166	42	11	rather	rather	ADV
ajfa-166	42	12	than	than	ADP
ajfa-166	42	13	what	what	PRON
ajfa-166	42	14	they	they	PRON
ajfa-166	42	15	report	report	VERB
ajfa-166	42	16	on	on	ADP
ajfa-166	42	17	.	.	PUNCT
ajfa-166	43	1	the	the	DET
ajfa-166	43	2	findings	finding	NOUN
ajfa-166	43	3	suggest	suggest	VERB
ajfa-166	43	4	that	that	SCONJ
ajfa-166	43	5	that	that	SCONJ
ajfa-166	43	6	sustainability	sustainability	NOUN
ajfa-166	43	7	reports	report	NOUN
ajfa-166	43	8	were	be	AUX
ajfa-166	43	9	mainly	mainly	ADV
ajfa-166	43	10	directed	direct	VERB
ajfa-166	43	11	towards	towards	ADP
ajfa-166	43	12	internal	internal	ADJ
ajfa-166	43	13	stakeholders	stakeholder	NOUN
ajfa-166	43	14	,	,	PUNCT
ajfa-166	43	15	however	however	ADV
ajfa-166	43	16	,	,	PUNCT
ajfa-166	43	17	the	the	DET
ajfa-166	43	18	annual	annual	ADJ
ajfa-166	43	19	report	report	NOUN
ajfa-166	43	20	was	be	AUX
ajfa-166	43	21	a	a	DET
ajfa-166	43	22	key	key	ADJ
ajfa-166	43	23	communication	communication	NOUN
ajfa-166	43	24	device	device	NOUN
ajfa-166	43	25	for	for	ADP
ajfa-166	43	26	external	external	ADJ
ajfa-166	43	27	users	user	NOUN
ajfa-166	43	28	.	.	PUNCT
ajfa-166	44	1	further	far	ADV
ajfa-166	44	2	,	,	PUNCT
ajfa-166	44	3	a	a	DET
ajfa-166	44	4	key	key	ADJ
ajfa-166	44	5	individual	individual	NOUN
ajfa-166	44	6	in	in	ADP
ajfa-166	44	7	the	the	DET
ajfa-166	44	8	organisation	organisation	NOUN
ajfa-166	44	9	gave	give	VERB
ajfa-166	44	10	the	the	DET
ajfa-166	44	11	impetus	impetus	NOUN
ajfa-166	44	12	and	and	CCONJ
ajfa-166	44	13	motivation	motivation	NOUN
ajfa-166	44	14	to	to	PART
ajfa-166	44	15	pursue	pursue	VERB
ajfa-166	44	16	the	the	DET
ajfa-166	44	17	path	path	NOUN
ajfa-166	44	18	of	of	ADP
ajfa-166	44	19	sustainability	sustainability	NOUN
ajfa-166	44	20	reporting	reporting	NOUN
ajfa-166	44	21	.	.	PUNCT
ajfa-166	45	1	finally	finally	ADV
ajfa-166	45	2	,	,	PUNCT
ajfa-166	45	3	in	in	ADP
ajfa-166	45	4	most	most	ADJ
ajfa-166	45	5	cases	case	NOUN
ajfa-166	45	6	these	these	DET
ajfa-166	45	7	agencies	agency	NOUN
ajfa-166	45	8	had	have	AUX
ajfa-166	45	9	commenced	commence	VERB
ajfa-166	45	10	with	with	ADP
ajfa-166	45	11	either	either	CCONJ
ajfa-166	45	12	triple	triple	ADJ
ajfa-166	45	13	bottom	bottom	ADJ
ajfa-166	45	14	line	line	NOUN
ajfa-166	45	15	(	(	PUNCT
ajfa-166	45	16	tbl	tbl	NOUN
ajfa-166	45	17	)	)	PUNCT
ajfa-166	45	18	reporting	reporting	NOUN
ajfa-166	45	19	or	or	CCONJ
ajfa-166	45	20	the	the	DET
ajfa-166	45	21	balanced	balanced	ADJ
ajfa-166	45	22	scorecard	scorecard	NOUN
ajfa-166	45	23	(	(	PUNCT
ajfa-166	45	24	bsc	bsc	PROPN
ajfa-166	45	25	)	)	PUNCT
ajfa-166	45	26	before	before	ADP
ajfa-166	45	27	embarking	embark	VERB
ajfa-166	45	28	on	on	ADP
ajfa-166	45	29	the	the	DET
ajfa-166	45	30	gri	gri	PROPN
ajfa-166	45	31	framework	framework	NOUN
ajfa-166	45	32	.	.	PUNCT
ajfa-166	46	1	the	the	DET
ajfa-166	46	2	reason	reason	NOUN
ajfa-166	46	3	being	be	AUX
ajfa-166	46	4	that	that	SCONJ
ajfa-166	46	5	it	it	PRON
ajfa-166	46	6	had	have	VERB
ajfa-166	46	7	an	an	DET
ajfa-166	46	8	international	international	ADJ
ajfa-166	46	9	reputation	reputation	NOUN
ajfa-166	46	10	which	which	PRON
ajfa-166	46	11	enhanced	enhance	VERB
ajfa-166	46	12	its	its	PRON
ajfa-166	46	13	legitimacy	legitimacy	NOUN
ajfa-166	46	14	.	.	PUNCT
ajfa-166	47	1	asian	asian	ADJ
ajfa-166	47	2	journal	journal	PROPN
ajfa-166	47	3	of	of	ADP
ajfa-166	47	4	finance	finance	PROPN
ajfa-166	47	5	&	&	CCONJ
ajfa-166	47	6	accounting	accounting	PROPN
ajfa-166	47	7	issn	issn	PROPN
ajfa-166	47	8	1946	1946	NUM
ajfa-166	47	9	-	-	PUNCT
ajfa-166	47	10	052x	052x	NOUN
ajfa-166	47	11	2009	2009	NUM
ajfa-166	47	12	,	,	PUNCT
ajfa-166	47	13	vol	vol	NOUN
ajfa-166	47	14	.	.	PROPN
ajfa-166	47	15	1	1	NUM
ajfa-166	47	16	,	,	PUNCT
ajfa-166	47	17	no	no	INTJ
ajfa-166	47	18	.	.	NOUN
ajfa-166	47	19	1	1	NUM
ajfa-166	47	20	:	:	PUNCT
ajfa-166	47	21	e1	e1	VERB
ajfa-166	47	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	47	23	79	79	NUM
ajfa-166	47	24	the	the	DET
ajfa-166	47	25	use	use	NOUN
ajfa-166	47	26	of	of	ADP
ajfa-166	47	27	the	the	DET
ajfa-166	47	28	bsc	bsc	PROPN
ajfa-166	47	29	,	,	PUNCT
ajfa-166	47	30	the	the	DET
ajfa-166	47	31	theory	theory	NOUN
ajfa-166	47	32	of	of	ADP
ajfa-166	47	33	intellectual	intellectual	ADJ
ajfa-166	47	34	capital	capital	NOUN
ajfa-166	47	35	(	(	PUNCT
ajfa-166	47	36	ic	ic	NUM
ajfa-166	47	37	)	)	PUNCT
ajfa-166	47	38	and	and	CCONJ
ajfa-166	47	39	the	the	DET
ajfa-166	47	40	gri	gri	PROPN
ajfa-166	47	41	is	be	AUX
ajfa-166	47	42	also	also	ADV
ajfa-166	47	43	taken	take	VERB
ajfa-166	47	44	up	up	ADP
ajfa-166	47	45	by	by	ADP
ajfa-166	47	46	yongvanich	yongvanich	PROPN
ajfa-166	47	47	&	&	CCONJ
ajfa-166	47	48	guthrie	guthrie	PROPN
ajfa-166	47	49	(	(	PUNCT
ajfa-166	47	50	2006	2006	NUM
ajfa-166	47	51	)	)	PUNCT
ajfa-166	47	52	who	who	PRON
ajfa-166	47	53	incorporate	incorporate	VERB
ajfa-166	47	54	the	the	DET
ajfa-166	47	55	positive	positive	ADJ
ajfa-166	47	56	aspects	aspect	NOUN
ajfa-166	47	57	of	of	ADP
ajfa-166	47	58	all	all	DET
ajfa-166	47	59	three	three	NUM
ajfa-166	47	60	models	model	NOUN
ajfa-166	47	61	to	to	PART
ajfa-166	47	62	develop	develop	VERB
ajfa-166	47	63	an	an	DET
ajfa-166	47	64	extended	extended	ADJ
ajfa-166	47	65	performance	performance	NOUN
ajfa-166	47	66	reporting	reporting	NOUN
ajfa-166	47	67	framework	framework	NOUN
ajfa-166	47	68	(	(	PUNCT
ajfa-166	47	69	eprf	eprf	PROPN
ajfa-166	47	70	)	)	PUNCT
ajfa-166	47	71	.	.	PUNCT
ajfa-166	48	1	they	they	PRON
ajfa-166	48	2	argue	argue	VERB
ajfa-166	48	3	that	that	SCONJ
ajfa-166	48	4	:	:	PUNCT
ajfa-166	48	5	the	the	DET
ajfa-166	48	6	eprf	eprf	PROPN
ajfa-166	48	7	should	should	AUX
ajfa-166	48	8	enable	enable	VERB
ajfa-166	48	9	companies	company	NOUN
ajfa-166	48	10	to	to	PART
ajfa-166	48	11	provide	provide	VERB
ajfa-166	48	12	a	a	DET
ajfa-166	48	13	more	more	ADV
ajfa-166	48	14	complete	complete	ADJ
ajfa-166	48	15	account	account	NOUN
ajfa-166	48	16	of	of	ADP
ajfa-166	48	17	their	their	PRON
ajfa-166	48	18	extended	extended	ADJ
ajfa-166	48	19	performance	performance	NOUN
ajfa-166	48	20	.	.	PUNCT
ajfa-166	49	1	this	this	PRON
ajfa-166	49	2	should	should	AUX
ajfa-166	49	3	empower	empower	VERB
ajfa-166	49	4	stakeholders	stakeholder	NOUN
ajfa-166	49	5	,	,	PUNCT
ajfa-166	49	6	including	include	VERB
ajfa-166	49	7	shareholders	shareholder	NOUN
ajfa-166	49	8	,	,	PUNCT
ajfa-166	49	9	and	and	CCONJ
ajfa-166	49	10	help	help	VERB
ajfa-166	49	11	strengthen	strengthen	VERB
ajfa-166	49	12	an	an	DET
ajfa-166	49	13	organization	organization	NOUN
ajfa-166	49	14	’s	’s	PART
ajfa-166	49	15	commitment	commitment	NOUN
ajfa-166	49	16	to	to	ADP
ajfa-166	49	17	‘	'	PUNCT
ajfa-166	49	18	sustainability	sustainability	NOUN
ajfa-166	49	19	’	'	PUNCT
ajfa-166	49	20	(	(	PUNCT
ajfa-166	49	21	yongvanich	yongvanich	PROPN
ajfa-166	49	22	&	&	CCONJ
ajfa-166	49	23	guthrie	guthrie	PROPN
ajfa-166	49	24	2006	2006	NUM
ajfa-166	49	25	,	,	PUNCT
ajfa-166	49	26	p.318	p.318	VERB
ajfa-166	49	27	)	)	PUNCT
ajfa-166	49	28	.	.	PUNCT
ajfa-166	50	1	whichever	whichever	DET
ajfa-166	50	2	model	model	NOUN
ajfa-166	50	3	or	or	CCONJ
ajfa-166	50	4	framework	framework	NOUN
ajfa-166	50	5	is	be	AUX
ajfa-166	50	6	adopted	adopt	VERB
ajfa-166	50	7	,	,	PUNCT
ajfa-166	50	8	it	it	PRON
ajfa-166	50	9	is	be	AUX
ajfa-166	50	10	clear	clear	ADJ
ajfa-166	50	11	that	that	SCONJ
ajfa-166	50	12	public	public	ADJ
ajfa-166	50	13	sector	sector	NOUN
ajfa-166	50	14	agencies	agency	NOUN
ajfa-166	50	15	require	require	VERB
ajfa-166	50	16	guidance	guidance	NOUN
ajfa-166	50	17	on	on	ADP
ajfa-166	50	18	how	how	SCONJ
ajfa-166	50	19	to	to	PART
ajfa-166	50	20	best	well	ADV
ajfa-166	50	21	discharge	discharge	VERB
ajfa-166	50	22	their	their	PRON
ajfa-166	50	23	accountability	accountability	NOUN
ajfa-166	50	24	to	to	ADP
ajfa-166	50	25	their	their	PRON
ajfa-166	50	26	stakeholders	stakeholder	NOUN
ajfa-166	50	27	on	on	ADP
ajfa-166	50	28	the	the	DET
ajfa-166	50	29	issue	issue	NOUN
ajfa-166	50	30	of	of	ADP
ajfa-166	50	31	sustainability	sustainability	NOUN
ajfa-166	50	32	activities	activity	NOUN
ajfa-166	50	33	.	.	PUNCT
ajfa-166	51	1	it	it	PRON
ajfa-166	51	2	may	may	AUX
ajfa-166	51	3	be	be	AUX
ajfa-166	51	4	the	the	DET
ajfa-166	51	5	case	case	NOUN
ajfa-166	51	6	that	that	SCONJ
ajfa-166	51	7	local	local	ADJ
ajfa-166	51	8	government	government	NOUN
ajfa-166	51	9	councils	council	NOUN
ajfa-166	51	10	are	be	AUX
ajfa-166	51	11	already	already	ADV
ajfa-166	51	12	reporting	report	VERB
ajfa-166	51	13	on	on	ADP
ajfa-166	51	14	sustainability	sustainability	NOUN
ajfa-166	51	15	activities	activity	NOUN
ajfa-166	51	16	but	but	CCONJ
ajfa-166	51	17	as	as	ADP
ajfa-166	51	18	yet	yet	ADV
ajfa-166	51	19	are	be	AUX
ajfa-166	51	20	not	not	PART
ajfa-166	51	21	in	in	ADP
ajfa-166	51	22	a	a	DET
ajfa-166	51	23	format	format	NOUN
ajfa-166	51	24	to	to	PART
ajfa-166	51	25	satisfy	satisfy	VERB
ajfa-166	51	26	the	the	DET
ajfa-166	51	27	ever	ever	ADV
ajfa-166	51	28	growing	grow	VERB
ajfa-166	51	29	demand	demand	NOUN
ajfa-166	51	30	from	from	ADP
ajfa-166	51	31	various	various	ADJ
ajfa-166	51	32	interest	interest	NOUN
ajfa-166	51	33	groups	group	NOUN
ajfa-166	51	34	.	.	PUNCT
ajfa-166	52	1	given	give	VERB
ajfa-166	52	2	the	the	DET
ajfa-166	52	3	sensitive	sensitive	ADJ
ajfa-166	52	4	nature	nature	NOUN
ajfa-166	52	5	of	of	ADP
ajfa-166	52	6	residing	reside	VERB
ajfa-166	52	7	on	on	ADP
ajfa-166	52	8	the	the	DET
ajfa-166	52	9	coast	coast	NOUN
ajfa-166	52	10	line	line	NOUN
ajfa-166	52	11	this	this	DET
ajfa-166	52	12	project	project	NOUN
ajfa-166	52	13	seeks	seek	VERB
ajfa-166	52	14	to	to	PART
ajfa-166	52	15	investigate	investigate	VERB
ajfa-166	52	16	the	the	DET
ajfa-166	52	17	incidence	incidence	NOUN
ajfa-166	52	18	of	of	ADP
ajfa-166	52	19	sustainability	sustainability	NOUN
ajfa-166	52	20	reporting	report	VERB
ajfa-166	52	21	across	across	ADP
ajfa-166	52	22	six	six	NUM
ajfa-166	52	23	councils	council	NOUN
ajfa-166	52	24	that	that	PRON
ajfa-166	52	25	have	have	AUX
ajfa-166	52	26	had	have	VERB
ajfa-166	52	27	significant	significant	ADJ
ajfa-166	52	28	population	population	NOUN
ajfa-166	52	29	growth	growth	NOUN
ajfa-166	52	30	that	that	PRON
ajfa-166	52	31	has	have	AUX
ajfa-166	52	32	created	create	VERB
ajfa-166	52	33	concern	concern	NOUN
ajfa-166	52	34	amongst	amongst	ADP
ajfa-166	52	35	the	the	DET
ajfa-166	52	36	community	community	NOUN
ajfa-166	52	37	.	.	PUNCT
ajfa-166	53	1	3	3	X
ajfa-166	53	2	.	.	X
ajfa-166	53	3	research	research	NOUN
ajfa-166	53	4	method	method	NOUN
ajfa-166	53	5	six	six	NUM
ajfa-166	53	6	local	local	ADJ
ajfa-166	53	7	councils	council	NOUN
ajfa-166	53	8	situated	situate	VERB
ajfa-166	53	9	in	in	ADP
ajfa-166	53	10	coastal	coastal	ADJ
ajfa-166	53	11	regions	region	NOUN
ajfa-166	53	12	were	be	AUX
ajfa-166	53	13	investigated	investigate	VERB
ajfa-166	53	14	.	.	PUNCT
ajfa-166	54	1	they	they	PRON
ajfa-166	54	2	were	be	AUX
ajfa-166	54	3	:	:	PUNCT
ajfa-166	54	4	1	1	X
ajfa-166	54	5	.	.	X
ajfa-166	54	6	bass	bass	NOUN
ajfa-166	54	7	coast	coast	PROPN
ajfa-166	54	8	shire	shire	PROPN
ajfa-166	54	9	council	council	PROPN
ajfa-166	54	10	2	2	NUM
ajfa-166	54	11	.	.	PUNCT
ajfa-166	54	12	mornington	mornington	PROPN
ajfa-166	54	13	peninsula	peninsula	PROPN
ajfa-166	54	14	shire	shire	PROPN
ajfa-166	54	15	3	3	NUM
ajfa-166	54	16	.	.	PUNCT
ajfa-166	55	1	surf	surf	PROPN
ajfa-166	55	2	coast	coast	PROPN
ajfa-166	55	3	shire	shire	PROPN
ajfa-166	55	4	4	4	NUM
ajfa-166	55	5	.	.	PUNCT
ajfa-166	55	6	shoalhaven	shoalhaven	ADJ
ajfa-166	55	7	city	city	PROPN
ajfa-166	55	8	council	council	PROPN
ajfa-166	55	9	5	5	NUM
ajfa-166	55	10	.	.	PUNCT
ajfa-166	56	1	wollongong	wollongong	PROPN
ajfa-166	56	2	city	city	PROPN
ajfa-166	56	3	council	council	PROPN
ajfa-166	56	4	and	and	CCONJ
ajfa-166	56	5	6	6	NUM
ajfa-166	56	6	.	.	X
ajfa-166	57	1	maroochy	maroochy	PROPN
ajfa-166	57	2	shire	shire	PROPN
ajfa-166	57	3	council	council	PROPN
ajfa-166	57	4	bass	bass	PROPN
ajfa-166	57	5	coast	coast	PROPN
ajfa-166	57	6	,	,	PUNCT
ajfa-166	57	7	mornington	mornington	PROPN
ajfa-166	57	8	peninsula	peninsula	PROPN
ajfa-166	57	9	and	and	CCONJ
ajfa-166	57	10	surf	surf	PROPN
ajfa-166	57	11	coast	coast	PROPN
ajfa-166	57	12	shire	shire	PROPN
ajfa-166	57	13	are	be	AUX
ajfa-166	57	14	located	locate	VERB
ajfa-166	57	15	in	in	ADP
ajfa-166	57	16	victoria	victoria	PROPN
ajfa-166	57	17	,	,	PUNCT
ajfa-166	57	18	shoalhaven	shoalhaven	NOUN
ajfa-166	57	19	and	and	CCONJ
ajfa-166	57	20	wollongong	wollongong	PROPN
ajfa-166	57	21	in	in	ADP
ajfa-166	57	22	nsw	nsw	PROPN
ajfa-166	57	23	and	and	CCONJ
ajfa-166	57	24	maroochy	maroochy	ADJ
ajfa-166	57	25	in	in	ADP
ajfa-166	57	26	queensland	queensland	PROPN
ajfa-166	57	27	.	.	PUNCT
ajfa-166	58	1	these	these	DET
ajfa-166	58	2	six	six	NUM
ajfa-166	58	3	councils	council	NOUN
ajfa-166	58	4	were	be	AUX
ajfa-166	58	5	selected	select	VERB
ajfa-166	58	6	because	because	SCONJ
ajfa-166	58	7	they	they	PRON
ajfa-166	58	8	all	all	PRON
ajfa-166	58	9	reside	reside	VERB
ajfa-166	58	10	on	on	ADP
ajfa-166	58	11	the	the	DET
ajfa-166	58	12	coastline	coastline	NOUN
ajfa-166	58	13	of	of	ADP
ajfa-166	58	14	australia	australia	PROPN
ajfa-166	58	15	and	and	CCONJ
ajfa-166	58	16	have	have	AUX
ajfa-166	58	17	experienced	experience	VERB
ajfa-166	58	18	large	large	ADJ
ajfa-166	58	19	population	population	NOUN
ajfa-166	58	20	growth	growth	NOUN
ajfa-166	58	21	putting	put	VERB
ajfa-166	58	22	pressure	pressure	NOUN
ajfa-166	58	23	on	on	ADP
ajfa-166	58	24	the	the	DET
ajfa-166	58	25	current	current	ADJ
ajfa-166	58	26	infrastructure	infrastructure	NOUN
ajfa-166	58	27	and	and	CCONJ
ajfa-166	58	28	the	the	DET
ajfa-166	58	29	environment	environment	NOUN
ajfa-166	58	30	.	.	PUNCT
ajfa-166	59	1	the	the	DET
ajfa-166	59	2	2007/2008	2007/2008	NUM
ajfa-166	59	3	annual	annual	ADJ
ajfa-166	59	4	reports	report	NOUN
ajfa-166	59	5	of	of	ADP
ajfa-166	59	6	these	these	DET
ajfa-166	59	7	six	six	NUM
ajfa-166	59	8	coastal	coastal	ADJ
ajfa-166	59	9	councils	council	NOUN
ajfa-166	59	10	were	be	AUX
ajfa-166	59	11	downloaded	download	VERB
ajfa-166	59	12	from	from	ADP
ajfa-166	59	13	the	the	DET
ajfa-166	59	14	internet	internet	NOUN
ajfa-166	59	15	and	and	CCONJ
ajfa-166	59	16	were	be	AUX
ajfa-166	59	17	adopted	adopt	VERB
ajfa-166	59	18	to	to	PART
ajfa-166	59	19	gauge	gauge	VERB
ajfa-166	59	20	the	the	DET
ajfa-166	59	21	extent	extent	NOUN
ajfa-166	59	22	of	of	ADP
ajfa-166	59	23	sustainability	sustainability	NOUN
ajfa-166	59	24	reporting	reporting	NOUN
ajfa-166	59	25	.	.	PUNCT
ajfa-166	60	1	it	it	PRON
ajfa-166	60	2	was	be	AUX
ajfa-166	60	3	interesting	interesting	ADJ
ajfa-166	60	4	to	to	PART
ajfa-166	60	5	note	note	VERB
ajfa-166	60	6	how	how	SCONJ
ajfa-166	60	7	expansive	expansive	ADJ
ajfa-166	60	8	the	the	DET
ajfa-166	60	9	annual	annual	ADJ
ajfa-166	60	10	reports	report	NOUN
ajfa-166	60	11	for	for	ADP
ajfa-166	60	12	these	these	DET
ajfa-166	60	13	councils	council	NOUN
ajfa-166	60	14	have	have	AUX
ajfa-166	60	15	become	become	VERB
ajfa-166	60	16	.	.	PUNCT
ajfa-166	61	1	they	they	PRON
ajfa-166	61	2	ranged	range	VERB
ajfa-166	61	3	in	in	ADP
ajfa-166	61	4	length	length	NOUN
ajfa-166	61	5	from	from	ADP
ajfa-166	61	6	ninety	ninety	NUM
ajfa-166	61	7	-	-	PUNCT
ajfa-166	61	8	four	four	NUM
ajfa-166	61	9	pages	page	NOUN
ajfa-166	61	10	to	to	ADP
ajfa-166	61	11	over	over	ADP
ajfa-166	61	12	two	two	NUM
ajfa-166	61	13	hundred	hundred	NUM
ajfa-166	61	14	pages	page	NOUN
ajfa-166	61	15	.	.	PUNCT
ajfa-166	62	1	the	the	DET
ajfa-166	62	2	gri	gri	PROPN
ajfa-166	62	3	sustainability	sustainability	NOUN
ajfa-166	62	4	reporting	reporting	NOUN
ajfa-166	62	5	guidelines	guideline	NOUN
ajfa-166	62	6	(	(	PUNCT
ajfa-166	62	7	2006	2006	NUM
ajfa-166	62	8	)	)	PUNCT
ajfa-166	62	9	also	also	ADV
ajfa-166	62	10	contain	contain	VERB
ajfa-166	62	11	a	a	DET
ajfa-166	62	12	sector	sector	NOUN
ajfa-166	62	13	supplement	supplement	NOUN
ajfa-166	62	14	for	for	ADP
ajfa-166	62	15	public	public	ADJ
ajfa-166	62	16	agencies	agency	NOUN
ajfa-166	62	17	which	which	PRON
ajfa-166	62	18	is	be	AUX
ajfa-166	62	19	a	a	DET
ajfa-166	62	20	separate	separate	ADJ
ajfa-166	62	21	document	document	NOUN
ajfa-166	62	22	but	but	CCONJ
ajfa-166	62	23	a	a	DET
ajfa-166	62	24	component	component	NOUN
ajfa-166	62	25	of	of	ADP
ajfa-166	62	26	the	the	DET
ajfa-166	62	27	overall	overall	ADJ
ajfa-166	62	28	guidelines	guideline	NOUN
ajfa-166	62	29	.	.	PUNCT
ajfa-166	63	1	this	this	DET
ajfa-166	63	2	supplement	supplement	NOUN
ajfa-166	63	3	was	be	AUX
ajfa-166	63	4	used	use	VERB
ajfa-166	63	5	as	as	ADP
ajfa-166	63	6	the	the	DET
ajfa-166	63	7	benchmark	benchmark	NOUN
ajfa-166	63	8	against	against	ADP
ajfa-166	63	9	which	which	PRON
ajfa-166	63	10	the	the	DET
ajfa-166	63	11	local	local	ADJ
ajfa-166	63	12	council	council	NOUN
ajfa-166	63	13	’s	’s	PART
ajfa-166	63	14	annual	annual	ADJ
ajfa-166	63	15	reports	report	NOUN
ajfa-166	63	16	were	be	AUX
ajfa-166	63	17	analysed	analyse	VERB
ajfa-166	63	18	.	.	PUNCT
ajfa-166	64	1	it	it	PRON
ajfa-166	64	2	has	have	AUX
ajfa-166	64	3	been	be	AUX
ajfa-166	64	4	recognised	recognise	VERB
ajfa-166	64	5	that	that	SCONJ
ajfa-166	64	6	although	although	SCONJ
ajfa-166	64	7	useful	useful	ADJ
ajfa-166	64	8	as	as	ADP
ajfa-166	64	9	a	a	DET
ajfa-166	64	10	starting	starting	NOUN
ajfa-166	64	11	point	point	NOUN
ajfa-166	64	12	,	,	PUNCT
ajfa-166	64	13	the	the	DET
ajfa-166	64	14	gri	gri	PROPN
ajfa-166	64	15	sustainability	sustainability	NOUN
ajfa-166	64	16	guidelines	guideline	NOUN
ajfa-166	64	17	are	be	AUX
ajfa-166	64	18	by	by	ADP
ajfa-166	64	19	their	their	PRON
ajfa-166	64	20	nature	nature	NOUN
ajfa-166	64	21	,	,	PUNCT
ajfa-166	64	22	very	very	ADV
ajfa-166	64	23	general	general	ADJ
ajfa-166	64	24	in	in	ADP
ajfa-166	64	25	application	application	NOUN
ajfa-166	64	26	.	.	PUNCT
ajfa-166	65	1	hence	hence	ADV
ajfa-166	65	2	,	,	PUNCT
ajfa-166	65	3	sector	sector	NOUN
ajfa-166	65	4	supplements	supplement	NOUN
ajfa-166	65	5	have	have	AUX
ajfa-166	65	6	also	also	ADV
ajfa-166	65	7	been	be	AUX
ajfa-166	65	8	produced	produce	VERB
ajfa-166	65	9	based	base	VERB
ajfa-166	65	10	on	on	ADP
ajfa-166	65	11	various	various	ADJ
ajfa-166	65	12	industry	industry	NOUN
ajfa-166	65	13	clusters	cluster	NOUN
ajfa-166	65	14	such	such	ADJ
ajfa-166	65	15	as	as	ADP
ajfa-166	65	16	mining	mining	NOUN
ajfa-166	65	17	and	and	CCONJ
ajfa-166	65	18	metals	metal	NOUN
ajfa-166	65	19	,	,	PUNCT
ajfa-166	65	20	automotive	automotive	ADJ
ajfa-166	65	21	,	,	PUNCT
ajfa-166	65	22	food	food	NOUN
ajfa-166	65	23	processing	processing	NOUN
ajfa-166	65	24	,	,	PUNCT
ajfa-166	65	25	telecommunications	telecommunication	NOUN
ajfa-166	65	26	to	to	PART
ajfa-166	65	27	name	name	VERB
ajfa-166	65	28	a	a	DET
ajfa-166	65	29	few	few	ADJ
ajfa-166	65	30	.	.	PUNCT
ajfa-166	66	1	accordingly	accordingly	ADV
ajfa-166	66	2	,	,	PUNCT
ajfa-166	66	3	asian	asian	ADJ
ajfa-166	66	4	journal	journal	NOUN
ajfa-166	66	5	of	of	ADP
ajfa-166	66	6	finance	finance	PROPN
ajfa-166	66	7	&	&	CCONJ
ajfa-166	66	8	accounting	accounting	PROPN
ajfa-166	66	9	issn	issn	PROPN
ajfa-166	66	10	1946	1946	NUM
ajfa-166	66	11	-	-	PUNCT
ajfa-166	66	12	052x	052x	NOUN
ajfa-166	66	13	2009	2009	NUM
ajfa-166	66	14	,	,	PUNCT
ajfa-166	66	15	vol	vol	NOUN
ajfa-166	66	16	.	.	PROPN
ajfa-166	66	17	1	1	NUM
ajfa-166	66	18	,	,	PUNCT
ajfa-166	66	19	no	no	INTJ
ajfa-166	66	20	.	.	NOUN
ajfa-166	66	21	1	1	NUM
ajfa-166	66	22	:	:	PUNCT
ajfa-166	66	23	e1	e1	VERB
ajfa-166	66	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	66	25	80	80	NUM
ajfa-166	66	26	by	by	ADP
ajfa-166	66	27	providing	provide	VERB
ajfa-166	66	28	guidance	guidance	NOUN
ajfa-166	66	29	on	on	ADP
ajfa-166	66	30	how	how	SCONJ
ajfa-166	66	31	to	to	PART
ajfa-166	66	32	apply	apply	VERB
ajfa-166	66	33	the	the	DET
ajfa-166	66	34	gri	gri	NOUN
ajfa-166	66	35	reporting	reporting	NOUN
ajfa-166	66	36	framework	framework	NOUN
ajfa-166	66	37	in	in	ADP
ajfa-166	66	38	the	the	DET
ajfa-166	66	39	context	context	NOUN
ajfa-166	66	40	of	of	ADP
ajfa-166	66	41	public	public	ADJ
ajfa-166	66	42	agencies	agency	NOUN
ajfa-166	66	43	,	,	PUNCT
ajfa-166	66	44	the	the	DET
ajfa-166	66	45	supplement	supplement	NOUN
ajfa-166	66	46	makes	make	VERB
ajfa-166	66	47	a	a	DET
ajfa-166	66	48	valuable	valuable	ADJ
ajfa-166	66	49	contribution	contribution	NOUN
ajfa-166	66	50	to	to	ADP
ajfa-166	66	51	achieving	achieve	VERB
ajfa-166	66	52	increased	increase	VERB
ajfa-166	66	53	transparency	transparency	NOUN
ajfa-166	66	54	in	in	ADP
ajfa-166	66	55	the	the	DET
ajfa-166	66	56	public	public	ADJ
ajfa-166	66	57	sector	sector	NOUN
ajfa-166	66	58	.	.	PUNCT
ajfa-166	67	1	since	since	SCONJ
ajfa-166	67	2	all	all	DET
ajfa-166	67	3	public	public	ADJ
ajfa-166	67	4	agencies	agency	NOUN
ajfa-166	67	5	have	have	VERB
ajfa-166	67	6	some	some	DET
ajfa-166	67	7	core	core	ADJ
ajfa-166	67	8	sustainability	sustainability	NOUN
ajfa-166	67	9	performance	performance	NOUN
ajfa-166	67	10	issues	issue	NOUN
ajfa-166	67	11	in	in	ADP
ajfa-166	67	12	common	common	ADJ
ajfa-166	67	13	,	,	PUNCT
ajfa-166	67	14	the	the	DET
ajfa-166	67	15	supplement	supplement	NOUN
ajfa-166	67	16	has	have	AUX
ajfa-166	67	17	been	be	AUX
ajfa-166	67	18	designed	design	VERB
ajfa-166	67	19	for	for	ADP
ajfa-166	67	20	general	general	ADJ
ajfa-166	67	21	use	use	NOUN
ajfa-166	67	22	by	by	ADP
ajfa-166	67	23	public	public	ADJ
ajfa-166	67	24	agencies	agency	NOUN
ajfa-166	67	25	operating	operate	VERB
ajfa-166	67	26	in	in	ADP
ajfa-166	67	27	all	all	DET
ajfa-166	67	28	tiers	tier	NOUN
ajfa-166	67	29	of	of	ADP
ajfa-166	67	30	government	government	NOUN
ajfa-166	67	31	(	(	PUNCT
ajfa-166	67	32	gri	gri	PROPN
ajfa-166	67	33	2005	2005	NUM
ajfa-166	67	34	,	,	PUNCT
ajfa-166	67	35	p.4	p.4	ADJ
ajfa-166	67	36	)	)	PUNCT
ajfa-166	67	37	.	.	PUNCT
ajfa-166	68	1	although	although	SCONJ
ajfa-166	68	2	following	follow	VERB
ajfa-166	68	3	the	the	DET
ajfa-166	68	4	gri	gri	PROPN
ajfa-166	68	5	guidelines	guideline	NOUN
ajfa-166	68	6	is	be	AUX
ajfa-166	68	7	voluntary	voluntary	ADJ
ajfa-166	68	8	,	,	PUNCT
ajfa-166	68	9	it	it	PRON
ajfa-166	68	10	is	be	AUX
ajfa-166	68	11	recognised	recognise	VERB
ajfa-166	68	12	internationally	internationally	ADV
ajfa-166	68	13	as	as	ADP
ajfa-166	68	14	the	the	DET
ajfa-166	68	15	most	most	ADV
ajfa-166	68	16	comprehensive	comprehensive	ADJ
ajfa-166	68	17	structured	structured	ADJ
ajfa-166	68	18	reporting	reporting	NOUN
ajfa-166	68	19	framework	framework	NOUN
ajfa-166	68	20	currently	currently	ADV
ajfa-166	68	21	available	available	ADJ
ajfa-166	68	22	,	,	PUNCT
ajfa-166	68	23	and	and	CCONJ
ajfa-166	68	24	therefore	therefore	ADV
ajfa-166	68	25	,	,	PUNCT
ajfa-166	68	26	suitable	suitable	ADJ
ajfa-166	68	27	for	for	ADP
ajfa-166	68	28	this	this	DET
ajfa-166	68	29	project	project	NOUN
ajfa-166	68	30	.	.	PUNCT
ajfa-166	69	1	under	under	ADP
ajfa-166	69	2	the	the	DET
ajfa-166	69	3	environmental	environmental	ADJ
ajfa-166	69	4	indicators	indicator	NOUN
ajfa-166	69	5	there	there	PRON
ajfa-166	69	6	are	be	VERB
ajfa-166	69	7	ten	ten	NUM
ajfa-166	69	8	major	major	ADJ
ajfa-166	69	9	categories	category	NOUN
ajfa-166	69	10	as	as	SCONJ
ajfa-166	69	11	illustrated	illustrate	VERB
ajfa-166	69	12	in	in	ADP
ajfa-166	69	13	table	table	NOUN
ajfa-166	69	14	1	1	NUM
ajfa-166	69	15	.	.	PUNCT
ajfa-166	70	1	there	there	PRON
ajfa-166	70	2	are	be	VERB
ajfa-166	70	3	also	also	ADV
ajfa-166	70	4	thirty	thirty	NUM
ajfa-166	70	5	-	-	PUNCT
ajfa-166	70	6	five	five	NUM
ajfa-166	70	7	(	(	PUNCT
ajfa-166	70	8	35	35	NUM
ajfa-166	70	9	)	)	PUNCT
ajfa-166	70	10	elements	element	NOUN
ajfa-166	70	11	for	for	ADP
ajfa-166	70	12	which	which	PRON
ajfa-166	70	13	the	the	DET
ajfa-166	70	14	guidelines	guideline	NOUN
ajfa-166	70	15	provides	provide	VERB
ajfa-166	70	16	a	a	DET
ajfa-166	70	17	brief	brief	ADJ
ajfa-166	70	18	description	description	NOUN
ajfa-166	70	19	of	of	ADP
ajfa-166	70	20	each	each	PRON
ajfa-166	70	21	(	(	PUNCT
ajfa-166	70	22	en1	en1	VERB
ajfa-166	70	23	to	to	ADP
ajfa-166	70	24	en35	en35	PROPN
ajfa-166	70	25	)	)	PUNCT
ajfa-166	70	26	.	.	PUNCT
ajfa-166	71	1	these	these	DET
ajfa-166	71	2	thirty	thirty	NUM
ajfa-166	71	3	-	-	PUNCT
ajfa-166	71	4	five	five	NUM
ajfa-166	71	5	elements	element	NOUN
ajfa-166	71	6	are	be	AUX
ajfa-166	71	7	further	far	ADV
ajfa-166	71	8	classified	classify	VERB
ajfa-166	71	9	as	as	ADP
ajfa-166	71	10	being	be	AUX
ajfa-166	71	11	either	either	CCONJ
ajfa-166	71	12	a	a	DET
ajfa-166	71	13	core	core	NOUN
ajfa-166	71	14	(	(	PUNCT
ajfa-166	71	15	ci	ci	NOUN
ajfa-166	71	16	)	)	PUNCT
ajfa-166	71	17	or	or	CCONJ
ajfa-166	71	18	additional	additional	ADJ
ajfa-166	71	19	(	(	PUNCT
ajfa-166	71	20	ai	ai	NOUN
ajfa-166	71	21	)	)	PUNCT
ajfa-166	71	22	indicator	indicator	NOUN
ajfa-166	71	23	.	.	PUNCT
ajfa-166	72	1	both	both	DET
ajfa-166	72	2	ci	ci	NOUN
ajfa-166	72	3	and	and	CCONJ
ajfa-166	72	4	ai	ai	PROPN
ajfa-166	72	5	were	be	AUX
ajfa-166	72	6	scrutinised	scrutinise	VERB
ajfa-166	72	7	for	for	ADP
ajfa-166	72	8	in	in	ADP
ajfa-166	72	9	the	the	DET
ajfa-166	72	10	annual	annual	ADJ
ajfa-166	72	11	reports	report	NOUN
ajfa-166	72	12	.	.	PUNCT
ajfa-166	73	1	asian	asian	ADJ
ajfa-166	73	2	journal	journal	PROPN
ajfa-166	73	3	of	of	ADP
ajfa-166	73	4	finance	finance	PROPN
ajfa-166	73	5	&	&	CCONJ
ajfa-166	73	6	accounting	accounting	PROPN
ajfa-166	73	7	issn	issn	PROPN
ajfa-166	73	8	1946	1946	NUM
ajfa-166	73	9	-	-	PUNCT
ajfa-166	73	10	052x	052x	NOUN
ajfa-166	73	11	2009	2009	NUM
ajfa-166	73	12	,	,	PUNCT
ajfa-166	73	13	vol	vol	NOUN
ajfa-166	73	14	.	.	PROPN
ajfa-166	73	15	1	1	NUM
ajfa-166	73	16	,	,	PUNCT
ajfa-166	73	17	no	no	INTJ
ajfa-166	73	18	.	.	NOUN
ajfa-166	73	19	1	1	NUM
ajfa-166	73	20	:	:	PUNCT
ajfa-166	73	21	e1	e1	VERB
ajfa-166	73	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-166	73	23	81	81	NUM
ajfa-166	73	24	table	table	NOUN
ajfa-166	73	25	1	1	NUM
ajfa-166	73	26	public	public	ADJ
ajfa-166	73	27	sector	sector	NOUN
ajfa-166	73	28	environmental	environmental	ADJ
ajfa-166	73	29	performance	performance	NOUN
ajfa-166	73	30	indicators	indicator	NOUN
ajfa-166	73	31	category	category	NOUN
ajfa-166	73	32	description	description	NOUN
ajfa-166	73	33	core	core	NOUN
ajfa-166	73	34	indicator	indicator	NOUN
ajfa-166	73	35	(	(	PUNCT
ajfa-166	73	36	ci	ci	NOUN
ajfa-166	73	37	)	)	PUNCT
ajfa-166	73	38	additional	additional	ADJ
ajfa-166	73	39	indicator	indicator	NOUN
ajfa-166	73	40	(	(	PUNCT
ajfa-166	73	41	ai	ai	NOUN
ajfa-166	73	42	)	)	PUNCT
ajfa-166	73	43	element	element	NOUN
ajfa-166	73	44	1	1	NUM
ajfa-166	73	45	materials	material	NOUN
ajfa-166	73	46	total	total	NOUN
ajfa-166	73	47	materials	material	NOUN
ajfa-166	73	48	use	use	VERB
ajfa-166	73	49	other	other	ADJ
ajfa-166	73	50	than	than	ADP
ajfa-166	73	51	water	water	NOUN
ajfa-166	73	52	,	,	PUNCT
ajfa-166	73	53	by	by	ADP
ajfa-166	73	54	type	type	NOUN
ajfa-166	73	55	.	.	PUNCT
ajfa-166	74	1	ci	ci	PROPN
ajfa-166	74	2	ci	ci	PROPN
ajfa-166	74	3	en1,2	en1,2	NOUN
ajfa-166	74	4	2	2	NUM
ajfa-166	74	5	energy	energy	NOUN
ajfa-166	74	6	direct	direct	ADJ
ajfa-166	74	7	and	and	CCONJ
ajfa-166	74	8	indirect	indirect	ADJ
ajfa-166	74	9	energy	energy	NOUN
ajfa-166	74	10	use	use	NOUN
ajfa-166	74	11	.	.	PUNCT
ajfa-166	75	1	ci	ci	PROPN
ajfa-166	75	2	en3,4	en3,4	PROPN
ajfa-166	75	3	ai	ai	VERB
ajfa-166	75	4	en17,18,19	en17,18,19	NUM
ajfa-166	75	5	3	3	NUM
ajfa-166	75	6	water	water	NOUN
ajfa-166	75	7	water	water	NOUN
ajfa-166	75	8	use	use	NOUN
ajfa-166	75	9	and	and	CCONJ
ajfa-166	75	10	recycling	recycle	VERB
ajfa-166	75	11	ci	ci	NOUN
ajfa-166	75	12	en5	en5	NOUN
ajfa-166	75	13	ai	ai	VERB
ajfa-166	75	14	en20,21,22	en20,21,22	NUM
ajfa-166	75	15	4	4	NUM
ajfa-166	75	16	biodiversity	biodiversity	NOUN
ajfa-166	75	17	location	location	NOUN
ajfa-166	75	18	and	and	CCONJ
ajfa-166	75	19	size	size	NOUN
ajfa-166	75	20	ci	ci	PROPN
ajfa-166	75	21	en6,7	en6,7	PROPN
ajfa-166	75	22	ai	ai	PROPN
ajfa-166	75	23	en23,24,25,26,27,28,29	en23,24,25,26,27,28,29	PROPN
ajfa-166	75	24	5	5	NUM
ajfa-166	75	25	emissions	emission	NOUN
ajfa-166	75	26	,	,	PUNCT
ajfa-166	75	27	effluents	effluent	NOUN
ajfa-166	75	28	and	and	CCONJ
ajfa-166	75	29	waste	waste	NOUN
ajfa-166	75	30	type	type	NOUN
ajfa-166	75	31	and	and	CCONJ
ajfa-166	75	32	amount	amount	NOUN
ajfa-166	75	33	ci	ci	NOUN
ajfa-166	75	34	en8,9,10,11,12,13	en8,9,10,11,12,13	NOUN
ajfa-166	75	35	ai	ai	AUX
ajfa-166	75	36	en30,31,32	en30,31,32	VERB
ajfa-166	75	37	6	6	NUM
ajfa-166	75	38	suppliers	supplier	NOUN
ajfa-166	75	39	environmental	environmental	ADJ
ajfa-166	75	40	performance	performance	NOUN
ajfa-166	75	41	of	of	ADP
ajfa-166	75	42	suppliers	supplier	NOUN
ajfa-166	75	43	ai	ai	VERB
ajfa-166	75	44	en33	en33	PROPN
ajfa-166	75	45	7	7	NUM
ajfa-166	75	46	products	product	NOUN
ajfa-166	75	47	and	and	CCONJ
ajfa-166	75	48	services	service	NOUN
ajfa-166	75	49	environmental	environmental	ADJ
ajfa-166	75	50	impacts	impact	NOUN
ajfa-166	75	51	ci	ci	PROPN
ajfa-166	75	52	en14,15	en14,15	PROPN
ajfa-166	75	53	8	8	NUM
ajfa-166	75	54	compliance	compliance	NOUN
ajfa-166	75	55	incidence	incidence	NOUN
ajfa-166	75	56	of	of	ADP
ajfa-166	75	57	fines	fine	NOUN
ajfa-166	75	58	ci	ci	NOUN
ajfa-166	75	59	en16	en16	PROPN
ajfa-166	75	60	9	9	NUM
ajfa-166	75	61	transport	transport	NOUN
ajfa-166	75	62	environmental	environmental	ADJ
ajfa-166	75	63	impacts	impact	NOUN
ajfa-166	75	64	ai	ai	VERB
ajfa-166	75	65	en34	en34	PROPN
ajfa-166	75	66	10	10	NUM
ajfa-166	75	67	overall	overall	ADJ
ajfa-166	75	68	environmental	environmental	ADJ
ajfa-166	75	69	expenditures	expenditure	NOUN
ajfa-166	75	70	by	by	ADP
ajfa-166	75	71	type	type	NOUN
ajfa-166	75	72	ai	ai	PROPN
ajfa-166	75	73	en35	en35	PROPN
ajfa-166	75	74	content	content	NOUN
ajfa-166	75	75	analysis	analysis	NOUN
ajfa-166	75	76	was	be	AUX
ajfa-166	75	77	used	use	VERB
ajfa-166	75	78	to	to	PART
ajfa-166	75	79	identify	identify	VERB
ajfa-166	75	80	the	the	DET
ajfa-166	75	81	incidence	incidence	NOUN
ajfa-166	75	82	of	of	ADP
ajfa-166	75	83	disclosures	disclosure	NOUN
ajfa-166	75	84	falling	fall	VERB
ajfa-166	75	85	under	under	ADP
ajfa-166	75	86	the	the	DET
ajfa-166	75	87	ten	ten	NUM
ajfa-166	75	88	categories	category	NOUN
ajfa-166	75	89	listed	list	VERB
ajfa-166	75	90	in	in	ADP
ajfa-166	75	91	table	table	NOUN
ajfa-166	75	92	1	1	NUM
ajfa-166	75	93	.	.	PUNCT
ajfa-166	75	94	relatively	relatively	ADV
ajfa-166	75	95	speaking	speak	VERB
ajfa-166	75	96	,	,	PUNCT
ajfa-166	75	97	content	content	NOUN
ajfa-166	75	98	analysis	analysis	NOUN
ajfa-166	75	99	is	be	AUX
ajfa-166	75	100	not	not	PART
ajfa-166	75	101	a	a	DET
ajfa-166	75	102	frequently	frequently	ADV
ajfa-166	75	103	used	use	VERB
ajfa-166	75	104	research	research	NOUN
ajfa-166	75	105	technique	technique	NOUN
ajfa-166	75	106	in	in	ADP
ajfa-166	75	107	the	the	DET
ajfa-166	75	108	accounting	accounting	NOUN
ajfa-166	75	109	discipline	discipline	NOUN
ajfa-166	75	110	.	.	PUNCT
ajfa-166	76	1	this	this	PRON
ajfa-166	76	2	may	may	AUX
ajfa-166	76	3	be	be	AUX
ajfa-166	76	4	because	because	SCONJ
ajfa-166	76	5	it	it	PRON
ajfa-166	76	6	has	have	AUX
ajfa-166	76	7	not	not	PART
ajfa-166	76	8	been	be	AUX
ajfa-166	76	9	subjected	subject	VERB
ajfa-166	76	10	to	to	ADP
ajfa-166	76	11	scrutiny	scrutiny	NOUN
ajfa-166	76	12	by	by	ADP
ajfa-166	76	13	peer	peer	NOUN
ajfa-166	76	14	groups	group	NOUN
ajfa-166	76	15	rather	rather	ADV
ajfa-166	76	16	than	than	ADP
ajfa-166	76	17	from	from	ADP
ajfa-166	76	18	being	be	AUX
ajfa-166	76	19	a	a	DET
ajfa-166	76	20	tool	tool	NOUN
ajfa-166	76	21	with	with	ADP
ajfa-166	76	22	insurmountable	insurmountable	ADJ
ajfa-166	76	23	limitations	limitation	NOUN
ajfa-166	76	24	.	.	PUNCT
ajfa-166	77	1	some	some	DET
ajfa-166	77	2	work	work	NOUN
ajfa-166	77	3	has	have	AUX
ajfa-166	77	4	been	be	AUX
ajfa-166	77	5	conducted	conduct	VERB
ajfa-166	77	6	in	in	ADP
ajfa-166	77	7	corporate	corporate	ADJ
ajfa-166	77	8	and	and	CCONJ
ajfa-166	77	9	social	social	ADJ
ajfa-166	77	10	responsibility	responsibility	NOUN
ajfa-166	77	11	accounting	accounting	NOUN
ajfa-166	77	12	and	and	CCONJ
ajfa-166	77	13	sustainability	sustainability	NOUN
ajfa-166	77	14	reporting	reporting	NOUN
ajfa-166	77	15	in	in	ADP
ajfa-166	77	16	the	the	DET
ajfa-166	77	17	public	public	ADJ
ajfa-166	77	18	sector	sector	NOUN
ajfa-166	77	19	(	(	PUNCT
ajfa-166	77	20	guthrie	guthrie	NOUN
ajfa-166	77	21	and	and	CCONJ
ajfa-166	77	22	mathews	mathews	PROPN
ajfa-166	77	23	1985	1985	NUM
ajfa-166	77	24	;	;	PUNCT
ajfa-166	77	25	guthrie	guthrie	PROPN
ajfa-166	77	26	and	and	CCONJ
ajfa-166	77	27	farneti	farneti	PROPN
ajfa-166	77	28	asian	asian	PROPN
ajfa-166	77	29	journal	journal	PROPN
ajfa-166	77	30	of	of	ADP
ajfa-166	77	31	finance	finance	PROPN
ajfa-166	77	32	&	&	CCONJ
ajfa-166	77	33	accounting	accounting	PROPN
ajfa-166	77	34	issn	issn	PROPN
ajfa-166	77	35	1946	1946	NUM
ajfa-166	77	36	-	-	PUNCT
ajfa-166	77	37	052x	052x	NOUN
ajfa-166	77	38	2009	2009	NUM
ajfa-166	77	39	,	,	PUNCT
ajfa-166	77	40	vol	vol	NOUN
ajfa-166	77	41	.	.	PROPN
ajfa-166	77	42	1	1	NUM
ajfa-166	77	43	,	,	PUNCT
ajfa-166	77	44	no	no	INTJ
ajfa-166	77	45	.	.	NOUN
ajfa-166	77	46	1	1	NUM
ajfa-166	77	47	:	:	PUNCT
ajfa-166	77	48	e1	e1	VERB
ajfa-166	77	49	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	77	50	82	82	NUM
ajfa-166	77	51	2008	2008	NUM
ajfa-166	77	52	)	)	PUNCT
ajfa-166	77	53	.	.	PUNCT
ajfa-166	78	1	although	although	SCONJ
ajfa-166	78	2	this	this	DET
ajfa-166	78	3	current	current	ADJ
ajfa-166	78	4	project	project	NOUN
ajfa-166	78	5	was	be	AUX
ajfa-166	78	6	different	different	ADJ
ajfa-166	78	7	to	to	ADP
ajfa-166	78	8	the	the	DET
ajfa-166	78	9	guthrie	guthrie	NOUN
ajfa-166	78	10	and	and	CCONJ
ajfa-166	78	11	farneti	farneti	PROPN
ajfa-166	78	12	(	(	PUNCT
ajfa-166	78	13	2008	2008	NUM
ajfa-166	78	14	)	)	PUNCT
ajfa-166	78	15	study	study	NOUN
ajfa-166	78	16	in	in	ADP
ajfa-166	78	17	that	that	SCONJ
ajfa-166	78	18	the	the	DET
ajfa-166	78	19	latter	latter	ADJ
ajfa-166	78	20	investigated	investigate	VERB
ajfa-166	78	21	a	a	DET
ajfa-166	78	22	combination	combination	NOUN
ajfa-166	78	23	of	of	ADP
ajfa-166	78	24	environmental	environmental	ADJ
ajfa-166	78	25	and	and	CCONJ
ajfa-166	78	26	social	social	ADJ
ajfa-166	78	27	elements	element	NOUN
ajfa-166	78	28	,	,	PUNCT
ajfa-166	78	29	whilst	whilst	SCONJ
ajfa-166	78	30	this	this	DET
ajfa-166	78	31	study	study	NOUN
ajfa-166	78	32	focussed	focusse	VERB
ajfa-166	78	33	on	on	ADP
ajfa-166	78	34	all	all	DET
ajfa-166	78	35	environmental	environmental	ADJ
ajfa-166	78	36	elements	element	NOUN
ajfa-166	78	37	.	.	PUNCT
ajfa-166	79	1	therefore	therefore	ADV
ajfa-166	79	2	,	,	PUNCT
ajfa-166	79	3	a	a	DET
ajfa-166	79	4	rigid	rigid	ADJ
ajfa-166	79	5	protocol	protocol	NOUN
ajfa-166	79	6	was	be	AUX
ajfa-166	79	7	used	use	VERB
ajfa-166	79	8	to	to	PART
ajfa-166	79	9	ensure	ensure	VERB
ajfa-166	79	10	that	that	SCONJ
ajfa-166	79	11	the	the	DET
ajfa-166	79	12	coding	code	VERB
ajfa-166	79	13	rules	rule	NOUN
ajfa-166	79	14	were	be	AUX
ajfa-166	79	15	applied	apply	VERB
ajfa-166	79	16	thus	thus	ADV
ajfa-166	79	17	providing	provide	VERB
ajfa-166	79	18	greater	great	ADJ
ajfa-166	79	19	assurance	assurance	NOUN
ajfa-166	79	20	that	that	SCONJ
ajfa-166	79	21	the	the	DET
ajfa-166	79	22	analysis	analysis	NOUN
ajfa-166	79	23	can	can	AUX
ajfa-166	79	24	be	be	AUX
ajfa-166	79	25	replicated	replicate	VERB
ajfa-166	79	26	.	.	PUNCT
ajfa-166	80	1	to	to	PART
ajfa-166	80	2	validate	validate	VERB
ajfa-166	80	3	the	the	DET
ajfa-166	80	4	coding	code	VERB
ajfa-166	80	5	rules	rule	NOUN
ajfa-166	80	6	further	far	ADV
ajfa-166	80	7	,	,	PUNCT
ajfa-166	80	8	a	a	DET
ajfa-166	80	9	research	research	NOUN
ajfa-166	80	10	assistant	assistant	NOUN
ajfa-166	80	11	was	be	AUX
ajfa-166	80	12	asked	ask	VERB
ajfa-166	80	13	to	to	PART
ajfa-166	80	14	fill	fill	VERB
ajfa-166	80	15	in	in	ADP
ajfa-166	80	16	a	a	DET
ajfa-166	80	17	number	number	NOUN
ajfa-166	80	18	of	of	ADP
ajfa-166	80	19	the	the	DET
ajfa-166	80	20	coding	code	VERB
ajfa-166	80	21	sheets	sheet	NOUN
ajfa-166	80	22	after	after	ADP
ajfa-166	80	23	reviewing	review	VERB
ajfa-166	80	24	the	the	DET
ajfa-166	80	25	submissions	submission	NOUN
ajfa-166	80	26	.	.	PUNCT
ajfa-166	81	1	it	it	PRON
ajfa-166	81	2	was	be	AUX
ajfa-166	81	3	found	find	VERB
ajfa-166	81	4	that	that	SCONJ
ajfa-166	81	5	there	there	PRON
ajfa-166	81	6	were	be	VERB
ajfa-166	81	7	no	no	DET
ajfa-166	81	8	significant	significant	ADJ
ajfa-166	81	9	problems	problem	NOUN
ajfa-166	81	10	in	in	ADP
ajfa-166	81	11	understanding	understanding	NOUN
ajfa-166	81	12	and	and	CCONJ
ajfa-166	81	13	filling	fill	VERB
ajfa-166	81	14	in	in	ADP
ajfa-166	81	15	the	the	DET
ajfa-166	81	16	coding	code	VERB
ajfa-166	81	17	sheets	sheet	NOUN
ajfa-166	81	18	and	and	CCONJ
ajfa-166	81	19	that	that	SCONJ
ajfa-166	81	20	identical	identical	ADJ
ajfa-166	81	21	sustainability	sustainability	NOUN
ajfa-166	81	22	issues	issue	NOUN
ajfa-166	81	23	were	be	AUX
ajfa-166	81	24	noted	note	VERB
ajfa-166	81	25	by	by	ADP
ajfa-166	81	26	the	the	DET
ajfa-166	81	27	assistant	assistant	NOUN
ajfa-166	81	28	.	.	PUNCT
ajfa-166	82	1	a	a	DET
ajfa-166	82	2	matrix	matrix	NOUN
ajfa-166	82	3	was	be	AUX
ajfa-166	82	4	developed	develop	VERB
ajfa-166	82	5	to	to	PART
ajfa-166	82	6	note	note	VERB
ajfa-166	82	7	down	down	ADP
ajfa-166	82	8	the	the	DET
ajfa-166	82	9	incidence	incidence	NOUN
ajfa-166	82	10	of	of	ADP
ajfa-166	82	11	the	the	DET
ajfa-166	82	12	ten	ten	NUM
ajfa-166	82	13	categories	category	NOUN
ajfa-166	82	14	across	across	ADP
ajfa-166	82	15	the	the	DET
ajfa-166	82	16	six	six	NUM
ajfa-166	82	17	councils	council	NOUN
ajfa-166	82	18	.	.	PUNCT
ajfa-166	83	1	4	4	X
ajfa-166	83	2	.	.	NOUN
ajfa-166	83	3	results	result	NOUN
ajfa-166	83	4	and	and	CCONJ
ajfa-166	83	5	findings	finding	VERB
ajfa-166	83	6	the	the	DET
ajfa-166	83	7	results	result	NOUN
ajfa-166	83	8	are	be	AUX
ajfa-166	83	9	tabulated	tabulate	VERB
ajfa-166	83	10	to	to	PART
ajfa-166	83	11	develop	develop	VERB
ajfa-166	83	12	a	a	DET
ajfa-166	83	13	sustainability	sustainability	NOUN
ajfa-166	83	14	reporting	reporting	NOUN
ajfa-166	83	15	index	index	NOUN
ajfa-166	83	16	(	(	PUNCT
ajfa-166	83	17	sri	sri	PROPN
ajfa-166	83	18	)	)	PUNCT
ajfa-166	83	19	,	,	PUNCT
ajfa-166	83	20	whereby	whereby	SCONJ
ajfa-166	83	21	the	the	DET
ajfa-166	83	22	larger	large	ADJ
ajfa-166	83	23	the	the	DET
ajfa-166	83	24	index	index	NOUN
ajfa-166	83	25	the	the	PRON
ajfa-166	83	26	greater	great	ADJ
ajfa-166	83	27	the	the	DET
ajfa-166	83	28	incidence	incidence	NOUN
ajfa-166	83	29	of	of	ADP
ajfa-166	83	30	sustainability	sustainability	NOUN
ajfa-166	83	31	reporting	reporting	NOUN
ajfa-166	83	32	.	.	PUNCT
ajfa-166	84	1	table	table	NOUN
ajfa-166	84	2	2	2	NUM
ajfa-166	84	3	.	.	PUNCT
ajfa-166	84	4	total	total	ADJ
ajfa-166	84	5	sustainability	sustainability	NOUN
ajfa-166	84	6	reporting	reporting	NOUN
ajfa-166	84	7	disclosures	disclosure	NOUN
ajfa-166	84	8	by	by	ADP
ajfa-166	84	9	category	category	NOUN
ajfa-166	84	10	.	.	PUNCT
ajfa-166	85	1	category	category	NOUN
ajfa-166	85	2	a=	a=	NOUN
ajfa-166	85	3	number	number	NOUN
ajfa-166	85	4	of	of	ADP
ajfa-166	85	5	core	core	NOUN
ajfa-166	85	6	and	and	CCONJ
ajfa-166	85	7	additional	additional	ADJ
ajfa-166	85	8	indicators	indicator	NOUN
ajfa-166	85	9	(	(	PUNCT
ajfa-166	85	10	see	see	VERB
ajfa-166	85	11	table	table	NOUN
ajfa-166	85	12	1	1	NUM
ajfa-166	85	13	)	)	PUNCT
ajfa-166	85	14	b	b	NOUN
ajfa-166	86	1	=	=	NOUN
ajfa-166	86	2	total	total	ADJ
ajfa-166	86	3	observations	observation	NOUN
ajfa-166	86	4	from	from	ADP
ajfa-166	86	5	annual	annual	ADJ
ajfa-166	86	6	reports	report	NOUN
ajfa-166	86	7	c	c	NOUN
ajfa-166	86	8	=	=	ADJ
ajfa-166	86	9	total	total	ADJ
ajfa-166	86	10	possible	possible	ADJ
ajfa-166	86	11	observations	observation	NOUN
ajfa-166	86	12	(	(	PUNCT
ajfa-166	86	13	6xa	6xa	ADJ
ajfa-166	86	14	)	)	PUNCT
ajfa-166	86	15	index	index	NOUN
ajfa-166	86	16	:	:	PUNCT
ajfa-166	86	17	d	d	X
ajfa-166	86	18	=	=	NOUN
ajfa-166	86	19	srdi	srdi	NOUN
ajfa-166	86	20	(	(	PUNCT
ajfa-166	86	21	b	b	X
ajfa-166	86	22	/	/	SYM
ajfa-166	86	23	c	c	NOUN
ajfa-166	86	24	)	)	PUNCT
ajfa-166	86	25	materials	material	NOUN
ajfa-166	86	26	2	2	NUM
ajfa-166	86	27	2	2	NUM
ajfa-166	86	28	12	12	NUM
ajfa-166	86	29	17	17	NUM
ajfa-166	86	30	%	%	NOUN
ajfa-166	86	31	energy	energy	NOUN
ajfa-166	86	32	5	5	NUM
ajfa-166	86	33	4	4	NUM
ajfa-166	86	34	30	30	NUM
ajfa-166	86	35	13	13	NUM
ajfa-166	86	36	%	%	NOUN
ajfa-166	86	37	water	water	NOUN
ajfa-166	86	38	4	4	NUM
ajfa-166	86	39	5	5	NUM
ajfa-166	86	40	24	24	NUM
ajfa-166	86	41	21	21	NUM
ajfa-166	86	42	%	%	NOUN
ajfa-166	86	43	biodiversity	biodiversity	NOUN
ajfa-166	86	44	9	9	NUM
ajfa-166	86	45	12	12	NUM
ajfa-166	86	46	54	54	NUM
ajfa-166	86	47	19	19	NUM
ajfa-166	86	48	%	%	NOUN
ajfa-166	86	49	emissions	emission	NOUN
ajfa-166	86	50	,	,	PUNCT
ajfa-166	86	51	effluents	effluent	NOUN
ajfa-166	86	52	&	&	CCONJ
ajfa-166	86	53	waste	waste	PROPN
ajfa-166	86	54	9	9	NUM
ajfa-166	86	55	7	7	NUM
ajfa-166	86	56	54	54	NUM
ajfa-166	86	57	13	13	NUM
ajfa-166	86	58	%	%	NOUN
ajfa-166	86	59	suppliers	supplier	NOUN
ajfa-166	86	60	1	1	NUM
ajfa-166	86	61	1	1	NUM
ajfa-166	86	62	6	6	NUM
ajfa-166	86	63	17	17	NUM
ajfa-166	86	64	%	%	NOUN
ajfa-166	86	65	products	product	NOUN
ajfa-166	86	66	&	&	CCONJ
ajfa-166	86	67	services	service	NOUN
ajfa-166	86	68	2	2	NUM
ajfa-166	86	69	1	1	NUM
ajfa-166	86	70	12	12	NUM
ajfa-166	86	71	8	8	NUM
ajfa-166	86	72	%	%	NOUN
ajfa-166	86	73	compliance	compliance	NOUN
ajfa-166	86	74	1	1	NUM
ajfa-166	86	75	0	0	NUM
ajfa-166	86	76	6	6	NUM
ajfa-166	86	77	0	0	NUM
ajfa-166	86	78	%	%	NOUN
ajfa-166	86	79	transport	transport	NOUN
ajfa-166	86	80	1	1	NUM
ajfa-166	86	81	2	2	NUM
ajfa-166	86	82	6	6	NUM
ajfa-166	86	83	33	33	NUM
ajfa-166	86	84	%	%	NOUN
ajfa-166	86	85	overall	overall	ADJ
ajfa-166	86	86	1	1	NUM
ajfa-166	86	87	0	0	NUM
ajfa-166	86	88	6	6	NUM
ajfa-166	86	89	0	0	NUM
ajfa-166	86	90	%	%	NOUN
ajfa-166	86	91	total	total	NOUN
ajfa-166	86	92	35	35	NUM
ajfa-166	86	93	65	65	NUM
ajfa-166	86	94	210	210	NUM
ajfa-166	86	95	31	31	NUM
ajfa-166	86	96	%	%	NOUN
ajfa-166	86	97	the	the	DET
ajfa-166	86	98	findings	finding	NOUN
ajfa-166	86	99	illustrated	illustrate	VERB
ajfa-166	86	100	in	in	ADP
ajfa-166	86	101	table	table	NOUN
ajfa-166	86	102	2	2	NUM
ajfa-166	86	103	reveal	reveal	VERB
ajfa-166	86	104	that	that	SCONJ
ajfa-166	86	105	for	for	ADP
ajfa-166	86	106	these	these	DET
ajfa-166	86	107	six	six	NUM
ajfa-166	86	108	councils	council	NOUN
ajfa-166	86	109	,	,	PUNCT
ajfa-166	86	110	overall	overall	ADJ
ajfa-166	86	111	sr	sr	PROPN
ajfa-166	86	112	disclosures	disclosure	NOUN
ajfa-166	86	113	were	be	AUX
ajfa-166	86	114	low	low	ADJ
ajfa-166	86	115	.	.	PUNCT
ajfa-166	87	1	the	the	DET
ajfa-166	87	2	percentage	percentage	NOUN
ajfa-166	87	3	disclosures	disclosure	NOUN
ajfa-166	87	4	ranged	range	VERB
ajfa-166	87	5	from	from	ADP
ajfa-166	87	6	a	a	DET
ajfa-166	87	7	low	low	NOUN
ajfa-166	87	8	of	of	ADP
ajfa-166	87	9	0	0	NUM
ajfa-166	87	10	%	%	NOUN
ajfa-166	87	11	for	for	ADP
ajfa-166	87	12	overall	overall	ADJ
ajfa-166	87	13	which	which	PRON
ajfa-166	87	14	is	be	AUX
ajfa-166	87	15	an	an	DET
ajfa-166	87	16	indicator	indicator	NOUN
ajfa-166	87	17	of	of	ADP
ajfa-166	87	18	total	total	ADJ
ajfa-166	87	19	environmental	environmental	ADJ
ajfa-166	87	20	expenditures	expenditure	NOUN
ajfa-166	87	21	by	by	ADP
ajfa-166	87	22	type	type	NOUN
ajfa-166	87	23	to	to	ADP
ajfa-166	87	24	a	a	DET
ajfa-166	87	25	high	high	NOUN
ajfa-166	87	26	of	of	ADP
ajfa-166	87	27	33	33	NUM
ajfa-166	87	28	%	%	NOUN
ajfa-166	87	29	for	for	ADP
ajfa-166	87	30	transport	transport	NOUN
ajfa-166	87	31	,	,	PUNCT
ajfa-166	87	32	which	which	PRON
ajfa-166	87	33	measures	measure	VERB
ajfa-166	87	34	significant	significant	ADJ
ajfa-166	87	35	environmental	environmental	ADJ
ajfa-166	87	36	impacts	impact	NOUN
ajfa-166	87	37	of	of	ADP
ajfa-166	87	38	transportation	transportation	NOUN
ajfa-166	87	39	used	use	VERB
ajfa-166	87	40	for	for	ADP
ajfa-166	87	41	logistical	logistical	ADJ
ajfa-166	87	42	purposes	purpose	NOUN
ajfa-166	87	43	.	.	PUNCT
ajfa-166	88	1	asian	asian	ADJ
ajfa-166	88	2	journal	journal	PROPN
ajfa-166	88	3	of	of	ADP
ajfa-166	88	4	finance	finance	PROPN
ajfa-166	88	5	&	&	CCONJ
ajfa-166	88	6	accounting	accounting	PROPN
ajfa-166	88	7	issn	issn	PROPN
ajfa-166	88	8	1946	1946	NUM
ajfa-166	88	9	-	-	PUNCT
ajfa-166	88	10	052x	052x	NOUN
ajfa-166	88	11	2009	2009	NUM
ajfa-166	88	12	,	,	PUNCT
ajfa-166	88	13	vol	vol	NOUN
ajfa-166	88	14	.	.	PROPN
ajfa-166	88	15	1	1	NUM
ajfa-166	88	16	,	,	PUNCT
ajfa-166	88	17	no	no	INTJ
ajfa-166	88	18	.	.	NOUN
ajfa-166	88	19	1	1	NUM
ajfa-166	88	20	:	:	PUNCT
ajfa-166	88	21	e1	e1	VERB
ajfa-166	88	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	88	23	83	83	NUM
ajfa-166	88	24	the	the	DET
ajfa-166	88	25	higher	high	ADJ
ajfa-166	88	26	srdi	srdi	NOUN
ajfa-166	88	27	are	be	AUX
ajfa-166	88	28	identified	identify	VERB
ajfa-166	88	29	under	under	ADP
ajfa-166	88	30	the	the	DET
ajfa-166	88	31	category	category	NOUN
ajfa-166	88	32	water	water	NOUN
ajfa-166	88	33	and	and	CCONJ
ajfa-166	88	34	biodiversity	biodiversity	NOUN
ajfa-166	88	35	.	.	PUNCT
ajfa-166	89	1	with	with	ADP
ajfa-166	89	2	australia	australia	PROPN
ajfa-166	89	3	and	and	CCONJ
ajfa-166	89	4	in	in	ADP
ajfa-166	89	5	particular	particular	ADJ
ajfa-166	89	6	victoria	victoria	PROPN
ajfa-166	89	7	experiencing	experience	VERB
ajfa-166	89	8	the	the	DET
ajfa-166	89	9	worst	bad	ADJ
ajfa-166	89	10	drought	drought	NOUN
ajfa-166	89	11	period	period	NOUN
ajfa-166	89	12	on	on	ADP
ajfa-166	89	13	record	record	NOUN
ajfa-166	89	14	,	,	PUNCT
ajfa-166	89	15	it	it	PRON
ajfa-166	89	16	is	be	AUX
ajfa-166	89	17	becoming	become	VERB
ajfa-166	89	18	apparent	apparent	ADJ
ajfa-166	89	19	that	that	SCONJ
ajfa-166	89	20	stakeholders	stakeholder	NOUN
ajfa-166	89	21	are	be	AUX
ajfa-166	89	22	demanding	demand	VERB
ajfa-166	89	23	more	more	ADJ
ajfa-166	89	24	information	information	NOUN
ajfa-166	89	25	on	on	ADP
ajfa-166	89	26	water	water	NOUN
ajfa-166	89	27	usage	usage	NOUN
ajfa-166	89	28	and	and	CCONJ
ajfa-166	89	29	recycling	recycling	NOUN
ajfa-166	89	30	.	.	PUNCT
ajfa-166	90	1	for	for	ADP
ajfa-166	90	2	example	example	NOUN
ajfa-166	90	3	,	,	PUNCT
ajfa-166	90	4	the	the	DET
ajfa-166	90	5	mornington	mornington	PROPN
ajfa-166	90	6	peninsula	peninsula	PROPN
ajfa-166	90	7	shire	shire	PROPN
ajfa-166	90	8	report	report	PROPN
ajfa-166	90	9	stated	state	VERB
ajfa-166	90	10	that	that	SCONJ
ajfa-166	90	11	:	:	PUNCT
ajfa-166	90	12	the	the	DET
ajfa-166	90	13	shire	shire	PROPN
ajfa-166	90	14	helped	helped	AUX
ajfa-166	90	15	deliver	deliver	VERB
ajfa-166	90	16	a	a	DET
ajfa-166	90	17	shower	shower	VERB
ajfa-166	90	18	-	-	PUNCT
ajfa-166	90	19	head	head	NOUN
ajfa-166	90	20	exchange	exchange	NOUN
ajfa-166	90	21	program	program	NOUN
ajfa-166	90	22	,	,	PUNCT
ajfa-166	90	23	completed	complete	VERB
ajfa-166	90	24	a	a	DET
ajfa-166	90	25	water	water	NOUN
ajfa-166	90	26	resource	resource	NOUN
ajfa-166	90	27	management	management	NOUN
ajfa-166	90	28	plan	plan	NOUN
ajfa-166	90	29	…	…	PUNCT
ajfa-166	90	30	…	…	PUNCT
ajfa-166	90	31	…	…	PUNCT
ajfa-166	90	32	…	…	PUNCT
ajfa-166	90	33	…	…	PUNCT
ajfa-166	90	34	…	…	PUNCT
ajfa-166	90	35	the	the	DET
ajfa-166	90	36	shire	shire	NOUN
ajfa-166	90	37	secured	secure	VERB
ajfa-166	90	38	a	a	DET
ajfa-166	90	39	$	$	SYM
ajfa-166	90	40	300	300	NUM
ajfa-166	90	41	000	000	NUM
ajfa-166	90	42	grant	grant	NOUN
ajfa-166	90	43	to	to	PART
ajfa-166	90	44	install	install	VERB
ajfa-166	90	45	rainwater	rainwater	NOUN
ajfa-166	90	46	tanks	tank	NOUN
ajfa-166	90	47	and	and	CCONJ
ajfa-166	90	48	water	water	NOUN
ajfa-166	90	49	-	-	PUNCT
ajfa-166	90	50	efficient	efficient	ADJ
ajfa-166	90	51	appliances	appliance	NOUN
ajfa-166	90	52	at	at	ADP
ajfa-166	90	53	23	23	NUM
ajfa-166	90	54	sports	sport	NOUN
ajfa-166	90	55	pavilions	pavilion	NOUN
ajfa-166	90	56	.	.	PUNCT
ajfa-166	91	1	the	the	DET
ajfa-166	91	2	project	project	NOUN
ajfa-166	91	3	is	be	AUX
ajfa-166	91	4	expected	expect	VERB
ajfa-166	91	5	to	to	PART
ajfa-166	91	6	reduce	reduce	VERB
ajfa-166	91	7	water	water	NOUN
ajfa-166	91	8	consumption	consumption	NOUN
ajfa-166	91	9	at	at	ADP
ajfa-166	91	10	these	these	DET
ajfa-166	91	11	sites	site	NOUN
ajfa-166	91	12	by	by	ADP
ajfa-166	91	13	up	up	ADP
ajfa-166	91	14	to	to	PART
ajfa-166	91	15	60	60	NUM
ajfa-166	91	16	per	per	ADP
ajfa-166	91	17	cent	cent	NOUN
ajfa-166	91	18	.	.	PUNCT
ajfa-166	92	1	(	(	PUNCT
ajfa-166	92	2	mornington	mornington	PROPN
ajfa-166	92	3	peninsula	peninsula	PROPN
ajfa-166	92	4	shire	shire	PROPN
ajfa-166	92	5	annual	annual	ADJ
ajfa-166	92	6	report	report	NOUN
ajfa-166	92	7	2008	2008	NUM
ajfa-166	92	8	,	,	PUNCT
ajfa-166	92	9	p.	p.	NOUN
ajfa-166	92	10	15	15	NUM
ajfa-166	92	11	)	)	PUNCT
ajfa-166	92	12	biodiversity	biodiversity	NOUN
ajfa-166	92	13	also	also	ADV
ajfa-166	92	14	has	have	VERB
ajfa-166	92	15	a	a	DET
ajfa-166	92	16	high	high	ADJ
ajfa-166	92	17	srdi	srdi	NOUN
ajfa-166	92	18	.	.	PUNCT
ajfa-166	93	1	this	this	PRON
ajfa-166	93	2	could	could	AUX
ajfa-166	93	3	be	be	AUX
ajfa-166	93	4	explained	explain	VERB
ajfa-166	93	5	by	by	ADP
ajfa-166	93	6	the	the	DET
ajfa-166	93	7	fact	fact	NOUN
ajfa-166	93	8	that	that	SCONJ
ajfa-166	93	9	these	these	DET
ajfa-166	93	10	six	six	NUM
ajfa-166	93	11	councils	council	NOUN
ajfa-166	93	12	reside	reside	VERB
ajfa-166	93	13	in	in	ADP
ajfa-166	93	14	environmentally	environmentally	ADV
ajfa-166	93	15	sensitive	sensitive	ADJ
ajfa-166	93	16	areas	area	NOUN
ajfa-166	93	17	with	with	ADP
ajfa-166	93	18	a	a	DET
ajfa-166	93	19	rich	rich	ADJ
ajfa-166	93	20	mix	mix	NOUN
ajfa-166	93	21	of	of	ADP
ajfa-166	93	22	flora	flora	NOUN
ajfa-166	93	23	,	,	PUNCT
ajfa-166	93	24	fauna	fauna	NOUN
ajfa-166	93	25	and	and	CCONJ
ajfa-166	93	26	marine	marine	ADJ
ajfa-166	93	27	life	life	NOUN
ajfa-166	93	28	.	.	PUNCT
ajfa-166	94	1	once	once	ADV
ajfa-166	94	2	more	more	ADV
ajfa-166	94	3	,	,	PUNCT
ajfa-166	94	4	stakeholders	stakeholder	NOUN
ajfa-166	94	5	would	would	AUX
ajfa-166	94	6	require	require	VERB
ajfa-166	94	7	appropriate	appropriate	ADJ
ajfa-166	94	8	reporting	reporting	NOUN
ajfa-166	94	9	on	on	ADP
ajfa-166	94	10	this	this	DET
ajfa-166	94	11	category	category	NOUN
ajfa-166	94	12	.	.	PUNCT
ajfa-166	95	1	for	for	ADP
ajfa-166	95	2	example	example	NOUN
ajfa-166	95	3	,	,	PUNCT
ajfa-166	95	4	the	the	DET
ajfa-166	95	5	annual	annual	ADJ
ajfa-166	95	6	report	report	NOUN
ajfa-166	95	7	of	of	ADP
ajfa-166	95	8	bass	bass	NOUN
ajfa-166	95	9	coast	coast	PROPN
ajfa-166	95	10	shire	shire	PROPN
ajfa-166	95	11	stated	state	VERB
ajfa-166	95	12	that	that	SCONJ
ajfa-166	95	13	:	:	PUNCT
ajfa-166	95	14	the	the	DET
ajfa-166	95	15	preparation	preparation	NOUN
ajfa-166	95	16	of	of	ADP
ajfa-166	95	17	the	the	DET
ajfa-166	95	18	environment	environment	NOUN
ajfa-166	95	19	sustainability	sustainability	NOUN
ajfa-166	95	20	plan	plan	NOUN
ajfa-166	95	21	is	be	AUX
ajfa-166	95	22	a	a	DET
ajfa-166	95	23	major	major	ADJ
ajfa-166	95	24	step	step	NOUN
ajfa-166	95	25	to	to	ADP
ajfa-166	95	26	ensuring	ensure	VERB
ajfa-166	95	27	that	that	SCONJ
ajfa-166	95	28	this	this	DET
ajfa-166	95	29	community	community	NOUN
ajfa-166	95	30	can	can	AUX
ajfa-166	95	31	retain	retain	VERB
ajfa-166	95	32	their	their	PRON
ajfa-166	95	33	quality	quality	NOUN
ajfa-166	95	34	of	of	ADP
ajfa-166	95	35	life	life	NOUN
ajfa-166	95	36	.	.	PUNCT
ajfa-166	96	1	this	this	PRON
ajfa-166	96	2	is	be	AUX
ajfa-166	96	3	a	a	DET
ajfa-166	96	4	priority	priority	NOUN
ajfa-166	96	5	for	for	ADP
ajfa-166	96	6	council	council	NOUN
ajfa-166	96	7	.	.	PUNCT
ajfa-166	97	1	the	the	DET
ajfa-166	97	2	plan	plan	NOUN
ajfa-166	97	3	identifies	identify	VERB
ajfa-166	97	4	local	local	ADJ
ajfa-166	97	5	priority	priority	NOUN
ajfa-166	97	6	issues	issue	NOUN
ajfa-166	97	7	for	for	ADP
ajfa-166	97	8	the	the	DET
ajfa-166	97	9	natural	natural	ADJ
ajfa-166	97	10	environment	environment	NOUN
ajfa-166	97	11	,	,	PUNCT
ajfa-166	97	12	which	which	PRON
ajfa-166	97	13	are	be	AUX
ajfa-166	97	14	:	:	PUNCT
ajfa-166	97	15	biodiversity	biodiversity	NOUN
ajfa-166	97	16	,	,	PUNCT
ajfa-166	97	17	managing	manage	VERB
ajfa-166	97	18	our	our	PRON
ajfa-166	97	19	beaches	beach	NOUN
ajfa-166	97	20	and	and	CCONJ
ajfa-166	97	21	bushland	bushland	NOUN
ajfa-166	97	22	reserves	reserve	NOUN
ajfa-166	97	23	,	,	PUNCT
ajfa-166	97	24	climate	climate	NOUN
ajfa-166	97	25	change	change	NOUN
ajfa-166	97	26	impacts	impact	NOUN
ajfa-166	97	27	and	and	CCONJ
ajfa-166	97	28	adaptations	adaptation	NOUN
ajfa-166	97	29	…	…	PUNCT
ajfa-166	97	30	……	……	NOUN
ajfa-166	97	31	……	……	NOUN
ajfa-166	97	32	……	……	NOUN
ajfa-166	97	33	.	.	PUNCT
ajfa-166	98	1	(	(	PUNCT
ajfa-166	98	2	bass	bass	NOUN
ajfa-166	98	3	coast	coast	PROPN
ajfa-166	98	4	shire	shire	PROPN
ajfa-166	98	5	council	council	PROPN
ajfa-166	98	6	annual	annual	ADJ
ajfa-166	98	7	report	report	NOUN
ajfa-166	98	8	2008	2008	NUM
ajfa-166	98	9	p.	p.	NOUN
ajfa-166	98	10	39	39	NUM
ajfa-166	98	11	)	)	PUNCT
ajfa-166	98	12	.	.	PUNCT
ajfa-166	99	1	a	a	DET
ajfa-166	99	2	low	low	ADJ
ajfa-166	99	3	index	index	NOUN
ajfa-166	99	4	is	be	AUX
ajfa-166	99	5	not	not	PART
ajfa-166	99	6	necessarily	necessarily	ADV
ajfa-166	99	7	an	an	DET
ajfa-166	99	8	unfavourable	unfavourable	ADJ
ajfa-166	99	9	outcome	outcome	NOUN
ajfa-166	99	10	.	.	PUNCT
ajfa-166	100	1	for	for	ADP
ajfa-166	100	2	example	example	NOUN
ajfa-166	100	3	,	,	PUNCT
ajfa-166	100	4	the	the	DET
ajfa-166	100	5	element	element	NOUN
ajfa-166	100	6	en	en	PROPN
ajfa-166	100	7	16	16	NUM
ajfa-166	100	8	compliance	compliance	NOUN
ajfa-166	100	9	records	record	VERB
ajfa-166	100	10	the	the	DET
ajfa-166	100	11	incidents	incident	NOUN
ajfa-166	100	12	of	of	ADP
ajfa-166	100	13	and	and	CCONJ
ajfa-166	100	14	fines	fine	NOUN
ajfa-166	100	15	for	for	ADP
ajfa-166	100	16	non	non	ADJ
ajfa-166	100	17	-	-	NOUN
ajfa-166	100	18	compliance	compliance	NOUN
ajfa-166	100	19	with	with	ADP
ajfa-166	100	20	all	all	DET
ajfa-166	100	21	applicable	applicable	ADJ
ajfa-166	100	22	international	international	ADJ
ajfa-166	100	23	declarations	declaration	NOUN
ajfa-166	100	24	/	/	SYM
ajfa-166	100	25	conventions	convention	NOUN
ajfa-166	100	26	/	/	SYM
ajfa-166	100	27	treaties	treaty	NOUN
ajfa-166	100	28	,	,	PUNCT
ajfa-166	100	29	and	and	CCONJ
ajfa-166	100	30	national	national	ADJ
ajfa-166	100	31	,	,	PUNCT
ajfa-166	100	32	regional	regional	ADJ
ajfa-166	100	33	and	and	CCONJ
ajfa-166	100	34	local	local	ADJ
ajfa-166	100	35	regulations	regulation	NOUN
ajfa-166	100	36	.	.	PUNCT
ajfa-166	101	1	thus	thus	ADV
ajfa-166	101	2	,	,	PUNCT
ajfa-166	101	3	if	if	SCONJ
ajfa-166	101	4	this	this	DET
ajfa-166	101	5	item	item	NOUN
ajfa-166	101	6	had	have	VERB
ajfa-166	101	7	a	a	DET
ajfa-166	101	8	low	low	ADJ
ajfa-166	101	9	srdi	srdi	NOUN
ajfa-166	101	10	,	,	PUNCT
ajfa-166	101	11	then	then	ADV
ajfa-166	101	12	that	that	PRON
ajfa-166	101	13	suggests	suggest	VERB
ajfa-166	101	14	that	that	SCONJ
ajfa-166	101	15	the	the	DET
ajfa-166	101	16	local	local	ADJ
ajfa-166	101	17	council	council	NOUN
ajfa-166	101	18	has	have	AUX
ajfa-166	101	19	been	be	AUX
ajfa-166	101	20	compliant	compliant	ADJ
ajfa-166	101	21	with	with	ADP
ajfa-166	101	22	international	international	ADJ
ajfa-166	101	23	and	and	CCONJ
ajfa-166	101	24	local	local	ADJ
ajfa-166	101	25	laws	law	NOUN
ajfa-166	101	26	.	.	PUNCT
ajfa-166	102	1	5	5	X
ajfa-166	102	2	.	.	X
ajfa-166	102	3	conclusion	conclusion	VERB
ajfa-166	102	4	the	the	DET
ajfa-166	102	5	objective	objective	NOUN
ajfa-166	102	6	of	of	ADP
ajfa-166	102	7	this	this	DET
ajfa-166	102	8	research	research	NOUN
ajfa-166	102	9	project	project	NOUN
ajfa-166	102	10	was	be	AUX
ajfa-166	102	11	to	to	PART
ajfa-166	102	12	investigate	investigate	VERB
ajfa-166	102	13	the	the	DET
ajfa-166	102	14	incidence	incidence	NOUN
ajfa-166	102	15	of	of	ADP
ajfa-166	102	16	environmental	environmental	ADJ
ajfa-166	102	17	performance	performance	NOUN
ajfa-166	102	18	indicators	indicator	NOUN
ajfa-166	102	19	in	in	ADP
ajfa-166	102	20	six	six	NUM
ajfa-166	102	21	australian	australian	ADJ
ajfa-166	102	22	local	local	ADJ
ajfa-166	102	23	councils	council	NOUN
ajfa-166	102	24	that	that	PRON
ajfa-166	102	25	are	be	AUX
ajfa-166	102	26	located	locate	VERB
ajfa-166	102	27	in	in	ADP
ajfa-166	102	28	coastal	coastal	ADJ
ajfa-166	102	29	regions	region	NOUN
ajfa-166	102	30	.	.	PUNCT
ajfa-166	103	1	these	these	DET
ajfa-166	103	2	areas	area	NOUN
ajfa-166	103	3	are	be	AUX
ajfa-166	103	4	characterised	characterise	VERB
ajfa-166	103	5	by	by	ADP
ajfa-166	103	6	a	a	DET
ajfa-166	103	7	delicate	delicate	ADJ
ajfa-166	103	8	natural	natural	ADJ
ajfa-166	103	9	environment	environment	NOUN
ajfa-166	103	10	and	and	CCONJ
ajfa-166	103	11	it	it	PRON
ajfa-166	103	12	is	be	AUX
ajfa-166	103	13	critical	critical	ADJ
ajfa-166	103	14	that	that	SCONJ
ajfa-166	103	15	adequate	adequate	ADJ
ajfa-166	103	16	reporting	reporting	NOUN
ajfa-166	103	17	is	be	AUX
ajfa-166	103	18	established	establish	VERB
ajfa-166	103	19	so	so	SCONJ
ajfa-166	103	20	that	that	SCONJ
ajfa-166	103	21	this	this	DET
ajfa-166	103	22	information	information	NOUN
ajfa-166	103	23	can	can	AUX
ajfa-166	103	24	be	be	AUX
ajfa-166	103	25	used	use	VERB
ajfa-166	103	26	to	to	PART
ajfa-166	103	27	at	at	ADP
ajfa-166	103	28	the	the	DET
ajfa-166	103	29	very	very	ADV
ajfa-166	103	30	least	least	ADJ
ajfa-166	103	31	,	,	PUNCT
ajfa-166	103	32	minimise	minimise	NOUN
ajfa-166	103	33	environmental	environmental	ADJ
ajfa-166	103	34	damage	damage	NOUN
ajfa-166	103	35	,	,	PUNCT
ajfa-166	103	36	but	but	CCONJ
ajfa-166	103	37	optimistically	optimistically	ADV
ajfa-166	103	38	to	to	PART
ajfa-166	103	39	sustain	sustain	VERB
ajfa-166	103	40	and	and	CCONJ
ajfa-166	103	41	improve	improve	VERB
ajfa-166	103	42	what	what	PRON
ajfa-166	103	43	is	be	AUX
ajfa-166	103	44	already	already	ADV
ajfa-166	103	45	available	available	ADJ
ajfa-166	103	46	.	.	PUNCT
ajfa-166	104	1	unsurprisingly	unsurprisingly	ADV
ajfa-166	104	2	,	,	PUNCT
ajfa-166	104	3	the	the	DET
ajfa-166	104	4	overall	overall	ADJ
ajfa-166	104	5	level	level	NOUN
ajfa-166	104	6	of	of	ADP
ajfa-166	104	7	disclosures	disclosure	NOUN
ajfa-166	104	8	was	be	AUX
ajfa-166	104	9	low	low	ADJ
ajfa-166	104	10	.	.	PUNCT
ajfa-166	105	1	there	there	PRON
ajfa-166	105	2	are	be	VERB
ajfa-166	105	3	three	three	NUM
ajfa-166	105	4	possible	possible	ADJ
ajfa-166	105	5	explanations	explanation	NOUN
ajfa-166	105	6	for	for	ADP
ajfa-166	105	7	this	this	PRON
ajfa-166	105	8	:	:	PUNCT
ajfa-166	105	9	the	the	DET
ajfa-166	105	10	fact	fact	NOUN
ajfa-166	105	11	that	that	SCONJ
ajfa-166	105	12	the	the	DET
ajfa-166	105	13	gri	gri	PROPN
ajfa-166	105	14	sustainability	sustainability	NOUN
ajfa-166	105	15	reporting	reporting	NOUN
ajfa-166	105	16	guidelines	guideline	NOUN
ajfa-166	105	17	and	and	CCONJ
ajfa-166	105	18	the	the	DET
ajfa-166	105	19	sector	sector	NOUN
ajfa-166	105	20	supplements	supplement	NOUN
ajfa-166	105	21	are	be	AUX
ajfa-166	105	22	voluntary	voluntary	ADJ
ajfa-166	105	23	and	and	CCONJ
ajfa-166	105	24	there	there	PRON
ajfa-166	105	25	is	be	VERB
ajfa-166	105	26	no	no	DET
ajfa-166	105	27	legal	legal	ADJ
ajfa-166	105	28	or	or	CCONJ
ajfa-166	105	29	statutory	statutory	ADJ
ajfa-166	105	30	obligation	obligation	NOUN
ajfa-166	105	31	for	for	ADP
ajfa-166	105	32	public	public	ADJ
ajfa-166	105	33	sector	sector	NOUN
ajfa-166	105	34	agencies	agency	NOUN
ajfa-166	105	35	to	to	PART
ajfa-166	105	36	adhere	adhere	VERB
ajfa-166	105	37	to	to	ADP
ajfa-166	105	38	these	these	DET
ajfa-166	105	39	,	,	PUNCT
ajfa-166	105	40	asian	asian	ADJ
ajfa-166	105	41	journal	journal	NOUN
ajfa-166	105	42	of	of	ADP
ajfa-166	105	43	finance	finance	PROPN
ajfa-166	105	44	&	&	CCONJ
ajfa-166	105	45	accounting	accounting	PROPN
ajfa-166	105	46	issn	issn	PROPN
ajfa-166	105	47	1946	1946	NUM
ajfa-166	105	48	-	-	PUNCT
ajfa-166	105	49	052x	052x	NOUN
ajfa-166	105	50	2009	2009	NUM
ajfa-166	105	51	,	,	PUNCT
ajfa-166	105	52	vol	vol	NOUN
ajfa-166	105	53	.	.	PROPN
ajfa-166	105	54	1	1	NUM
ajfa-166	105	55	,	,	PUNCT
ajfa-166	105	56	no	no	INTJ
ajfa-166	105	57	.	.	NOUN
ajfa-166	105	58	1	1	NUM
ajfa-166	105	59	:	:	PUNCT
ajfa-166	105	60	e1	e1	VERB
ajfa-166	105	61	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	105	62	84	84	NUM
ajfa-166	105	63	the	the	DET
ajfa-166	105	64	reporting	reporting	NOUN
ajfa-166	105	65	of	of	ADP
ajfa-166	105	66	various	various	ADJ
ajfa-166	105	67	sustainability	sustainability	NOUN
ajfa-166	105	68	indicators	indicator	NOUN
ajfa-166	105	69	is	be	AUX
ajfa-166	105	70	a	a	DET
ajfa-166	105	71	relatively	relatively	ADV
ajfa-166	105	72	new	new	ADJ
ajfa-166	105	73	phenomenon	phenomenon	NOUN
ajfa-166	105	74	still	still	ADV
ajfa-166	105	75	in	in	ADP
ajfa-166	105	76	its	its	PRON
ajfa-166	105	77	infancy	infancy	NOUN
ajfa-166	105	78	for	for	ADP
ajfa-166	105	79	the	the	DET
ajfa-166	105	80	public	public	ADJ
ajfa-166	105	81	sector	sector	NOUN
ajfa-166	105	82	and	and	CCONJ
ajfa-166	105	83	,	,	PUNCT
ajfa-166	105	84	in	in	ADP
ajfa-166	105	85	relation	relation	NOUN
ajfa-166	105	86	to	to	ADP
ajfa-166	105	87	the	the	DET
ajfa-166	105	88	second	second	ADJ
ajfa-166	105	89	point	point	NOUN
ajfa-166	105	90	,	,	PUNCT
ajfa-166	105	91	council	council	NOUN
ajfa-166	105	92	officers	officer	NOUN
ajfa-166	105	93	require	require	VERB
ajfa-166	105	94	increased	increase	VERB
ajfa-166	105	95	resources	resource	NOUN
ajfa-166	105	96	and	and	CCONJ
ajfa-166	105	97	specifically	specifically	ADV
ajfa-166	105	98	,	,	PUNCT
ajfa-166	105	99	training	training	NOUN
ajfa-166	105	100	and	and	CCONJ
ajfa-166	105	101	education	education	NOUN
ajfa-166	105	102	in	in	ADP
ajfa-166	105	103	order	order	NOUN
ajfa-166	105	104	to	to	PART
ajfa-166	105	105	fulfil	fulfil	VERB
ajfa-166	105	106	the	the	DET
ajfa-166	105	107	requirements	requirement	NOUN
ajfa-166	105	108	of	of	ADP
ajfa-166	105	109	the	the	DET
ajfa-166	105	110	gri	gri	PROPN
ajfa-166	105	111	guidelines	guideline	NOUN
ajfa-166	105	112	.	.	PUNCT
ajfa-166	106	1	the	the	DET
ajfa-166	106	2	findings	finding	NOUN
ajfa-166	106	3	from	from	ADP
ajfa-166	106	4	this	this	DET
ajfa-166	106	5	study	study	NOUN
ajfa-166	106	6	must	must	AUX
ajfa-166	106	7	be	be	AUX
ajfa-166	106	8	treated	treat	VERB
ajfa-166	106	9	with	with	ADP
ajfa-166	106	10	caution	caution	NOUN
ajfa-166	106	11	.	.	PUNCT
ajfa-166	107	1	a	a	DET
ajfa-166	107	2	low	low	ADJ
ajfa-166	107	3	srdi	srdi	NOUN
ajfa-166	107	4	does	do	AUX
ajfa-166	107	5	not	not	PART
ajfa-166	107	6	necessarily	necessarily	ADV
ajfa-166	107	7	denote	denote	VERB
ajfa-166	107	8	that	that	SCONJ
ajfa-166	107	9	these	these	DET
ajfa-166	107	10	councils	council	NOUN
ajfa-166	107	11	are	be	AUX
ajfa-166	107	12	not	not	PART
ajfa-166	107	13	reporting	report	VERB
ajfa-166	107	14	sustainability	sustainability	NOUN
ajfa-166	107	15	activities	activity	NOUN
ajfa-166	107	16	,	,	PUNCT
ajfa-166	107	17	but	but	CCONJ
ajfa-166	107	18	may	may	AUX
ajfa-166	107	19	simply	simply	ADV
ajfa-166	107	20	suggest	suggest	VERB
ajfa-166	107	21	that	that	SCONJ
ajfa-166	107	22	there	there	PRON
ajfa-166	107	23	have	have	AUX
ajfa-166	107	24	not	not	PART
ajfa-166	107	25	been	be	AUX
ajfa-166	107	26	any	any	DET
ajfa-166	107	27	significant	significant	ADJ
ajfa-166	107	28	unfavourable	unfavourable	ADJ
ajfa-166	107	29	environmental	environmental	ADJ
ajfa-166	107	30	impacts	impact	NOUN
ajfa-166	107	31	that	that	PRON
ajfa-166	107	32	need	need	VERB
ajfa-166	107	33	to	to	PART
ajfa-166	107	34	be	be	AUX
ajfa-166	107	35	recorded	record	VERB
ajfa-166	107	36	.	.	PUNCT
ajfa-166	108	1	this	this	PRON
ajfa-166	108	2	is	be	AUX
ajfa-166	108	3	true	true	ADJ
ajfa-166	108	4	for	for	ADP
ajfa-166	108	5	a	a	DET
ajfa-166	108	6	number	number	NOUN
ajfa-166	108	7	of	of	ADP
ajfa-166	108	8	indicators	indicator	NOUN
ajfa-166	108	9	investigated	investigate	VERB
ajfa-166	108	10	such	such	ADJ
ajfa-166	108	11	as	as	ADP
ajfa-166	108	12	en	en	ADP
ajfa-166	108	13	9	9	NUM
ajfa-166	108	14	use	use	NOUN
ajfa-166	108	15	and	and	CCONJ
ajfa-166	108	16	emissions	emission	NOUN
ajfa-166	108	17	of	of	ADP
ajfa-166	108	18	ozone	ozone	NOUN
ajfa-166	108	19	-	-	PUNCT
ajfa-166	108	20	depleting	deplete	VERB
ajfa-166	108	21	substances	substance	NOUN
ajfa-166	108	22	and	and	CCONJ
ajfa-166	108	23	en	en	PROPN
ajfa-166	108	24	13	13	NUM
ajfa-166	108	25	significant	significant	ADJ
ajfa-166	108	26	spills	spill	NOUN
ajfa-166	108	27	of	of	ADP
ajfa-166	108	28	chemicals	chemical	NOUN
ajfa-166	108	29	,	,	PUNCT
ajfa-166	108	30	oils	oil	NOUN
ajfa-166	108	31	and	and	CCONJ
ajfa-166	108	32	fuels	fuel	NOUN
ajfa-166	108	33	.	.	PUNCT
ajfa-166	109	1	in	in	ADP
ajfa-166	109	2	addition	addition	NOUN
ajfa-166	109	3	,	,	PUNCT
ajfa-166	109	4	some	some	DET
ajfa-166	109	5	categories	category	NOUN
ajfa-166	109	6	such	such	ADJ
ajfa-166	109	7	as	as	ADP
ajfa-166	109	8	biodiversity	biodiversity	NOUN
ajfa-166	109	9	and	and	CCONJ
ajfa-166	109	10	emissions	emission	NOUN
ajfa-166	109	11	,	,	PUNCT
ajfa-166	109	12	effluents	effluent	NOUN
ajfa-166	109	13	and	and	CCONJ
ajfa-166	109	14	waste	waste	NOUN
ajfa-166	109	15	had	have	VERB
ajfa-166	109	16	nine	nine	NUM
ajfa-166	109	17	indicators	indicator	NOUN
ajfa-166	109	18	each	each	PRON
ajfa-166	109	19	making	make	VERB
ajfa-166	109	20	these	these	DET
ajfa-166	109	21	srdi	srdi	NOUN
ajfa-166	109	22	low	low	ADJ
ajfa-166	109	23	,	,	PUNCT
ajfa-166	109	24	compared	compare	VERB
ajfa-166	109	25	with	with	ADP
ajfa-166	109	26	an	an	DET
ajfa-166	109	27	element	element	NOUN
ajfa-166	109	28	such	such	ADJ
ajfa-166	109	29	as	as	ADP
ajfa-166	109	30	suppliers	supplier	NOUN
ajfa-166	109	31	which	which	PRON
ajfa-166	109	32	has	have	VERB
ajfa-166	109	33	only	only	ADV
ajfa-166	109	34	one	one	NUM
ajfa-166	109	35	indicator	indicator	NOUN
ajfa-166	109	36	and	and	CCONJ
ajfa-166	109	37	if	if	SCONJ
ajfa-166	109	38	disclosure	disclosure	NOUN
ajfa-166	109	39	is	be	AUX
ajfa-166	109	40	noted	note	VERB
ajfa-166	109	41	it	it	PRON
ajfa-166	109	42	would	would	AUX
ajfa-166	109	43	result	result	VERB
ajfa-166	109	44	in	in	ADP
ajfa-166	109	45	a	a	DET
ajfa-166	109	46	higher	high	ADJ
ajfa-166	109	47	percentage	percentage	NOUN
ajfa-166	109	48	srdi	srdi	NOUN
ajfa-166	109	49	because	because	SCONJ
ajfa-166	109	50	it	it	PRON
ajfa-166	109	51	is	be	AUX
ajfa-166	109	52	coming	come	VERB
ajfa-166	109	53	from	from	ADP
ajfa-166	109	54	a	a	DET
ajfa-166	109	55	low	low	ADJ
ajfa-166	109	56	base	base	NOUN
ajfa-166	109	57	figure	figure	NOUN
ajfa-166	109	58	.	.	PUNCT
ajfa-166	110	1	one	one	NUM
ajfa-166	110	2	limitation	limitation	NOUN
ajfa-166	110	3	of	of	ADP
ajfa-166	110	4	this	this	DET
ajfa-166	110	5	study	study	NOUN
ajfa-166	110	6	is	be	AUX
ajfa-166	110	7	that	that	SCONJ
ajfa-166	110	8	the	the	DET
ajfa-166	110	9	identification	identification	NOUN
ajfa-166	110	10	of	of	ADP
ajfa-166	110	11	disclosures	disclosure	NOUN
ajfa-166	110	12	was	be	AUX
ajfa-166	110	13	limited	limit	VERB
ajfa-166	110	14	to	to	ADP
ajfa-166	110	15	only	only	ADV
ajfa-166	110	16	environmental	environmental	ADJ
ajfa-166	110	17	disclosures	disclosure	NOUN
ajfa-166	110	18	.	.	PUNCT
ajfa-166	111	1	social	social	ADJ
ajfa-166	111	2	disclosures	disclosure	NOUN
ajfa-166	111	3	were	be	AUX
ajfa-166	111	4	not	not	PART
ajfa-166	111	5	identified	identify	VERB
ajfa-166	111	6	because	because	SCONJ
ajfa-166	111	7	the	the	DET
ajfa-166	111	8	focus	focus	NOUN
ajfa-166	111	9	of	of	ADP
ajfa-166	111	10	this	this	DET
ajfa-166	111	11	study	study	NOUN
ajfa-166	111	12	was	be	AUX
ajfa-166	111	13	local	local	ADJ
ajfa-166	111	14	councils	council	NOUN
ajfa-166	111	15	situated	situate	VERB
ajfa-166	111	16	in	in	ADP
ajfa-166	111	17	coastal	coastal	ADJ
ajfa-166	111	18	regions	region	NOUN
ajfa-166	111	19	.	.	PUNCT
ajfa-166	112	1	these	these	DET
ajfa-166	112	2	regions	region	NOUN
ajfa-166	112	3	reside	reside	VERB
ajfa-166	112	4	in	in	ADP
ajfa-166	112	5	a	a	DET
ajfa-166	112	6	delicate	delicate	ADJ
ajfa-166	112	7	web	web	NOUN
ajfa-166	112	8	of	of	ADP
ajfa-166	112	9	natural	natural	ADJ
ajfa-166	112	10	flora	flora	NOUN
ajfa-166	112	11	,	,	PUNCT
ajfa-166	112	12	fauna	fauna	NOUN
ajfa-166	112	13	,	,	PUNCT
ajfa-166	112	14	wetlands	wetland	NOUN
ajfa-166	112	15	and	and	CCONJ
ajfa-166	112	16	ocean	ocean	NOUN
ajfa-166	112	17	so	so	SCONJ
ajfa-166	112	18	it	it	PRON
ajfa-166	112	19	was	be	AUX
ajfa-166	112	20	anticipated	anticipate	VERB
ajfa-166	112	21	that	that	SCONJ
ajfa-166	112	22	there	there	PRON
ajfa-166	112	23	would	would	AUX
ajfa-166	112	24	be	be	AUX
ajfa-166	112	25	greater	great	ADJ
ajfa-166	112	26	disclosures	disclosure	NOUN
ajfa-166	112	27	on	on	ADP
ajfa-166	112	28	environmental	environmental	ADJ
ajfa-166	112	29	indicators	indicator	NOUN
ajfa-166	112	30	.	.	PUNCT
ajfa-166	113	1	further	further	ADJ
ajfa-166	113	2	research	research	NOUN
ajfa-166	113	3	could	could	AUX
ajfa-166	113	4	include	include	VERB
ajfa-166	113	5	a	a	DET
ajfa-166	113	6	comparative	comparative	ADJ
ajfa-166	113	7	study	study	NOUN
ajfa-166	113	8	investigating	investigate	VERB
ajfa-166	113	9	how	how	SCONJ
ajfa-166	113	10	for	for	ADP
ajfa-166	113	11	example	example	NOUN
ajfa-166	113	12	,	,	PUNCT
ajfa-166	113	13	urban	urban	ADJ
ajfa-166	113	14	local	local	ADJ
ajfa-166	113	15	councils	council	NOUN
ajfa-166	113	16	differ	differ	VERB
ajfa-166	113	17	in	in	ADP
ajfa-166	113	18	their	their	PRON
ajfa-166	113	19	sustainability	sustainability	NOUN
ajfa-166	113	20	reporting	report	VERB
ajfa-166	113	21	with	with	ADP
ajfa-166	113	22	that	that	PRON
ajfa-166	113	23	of	of	ADP
ajfa-166	113	24	either	either	CCONJ
ajfa-166	113	25	rural	rural	ADJ
ajfa-166	113	26	councils	council	NOUN
ajfa-166	113	27	or	or	CCONJ
ajfa-166	113	28	the	the	DET
ajfa-166	113	29	councils	council	NOUN
ajfa-166	113	30	studied	study	VERB
ajfa-166	113	31	for	for	ADP
ajfa-166	113	32	this	this	DET
ajfa-166	113	33	project	project	NOUN
ajfa-166	113	34	,	,	PUNCT
ajfa-166	113	35	that	that	ADV
ajfa-166	113	36	is	is	ADV
ajfa-166	113	37	,	,	PUNCT
ajfa-166	113	38	councils	council	NOUN
ajfa-166	113	39	that	that	PRON
ajfa-166	113	40	are	be	AUX
ajfa-166	113	41	situated	situate	VERB
ajfa-166	113	42	on	on	ADP
ajfa-166	113	43	the	the	DET
ajfa-166	113	44	coastline	coastline	NOUN
ajfa-166	113	45	.	.	PUNCT
ajfa-166	114	1	in	in	ADP
ajfa-166	114	2	addition	addition	NOUN
ajfa-166	114	3	,	,	PUNCT
ajfa-166	114	4	given	give	VERB
ajfa-166	114	5	the	the	DET
ajfa-166	114	6	expediency	expediency	NOUN
ajfa-166	114	7	that	that	SCONJ
ajfa-166	114	8	governments	government	NOUN
ajfa-166	114	9	world	world	NOUN
ajfa-166	114	10	wide	wide	ADV
ajfa-166	114	11	are	be	AUX
ajfa-166	114	12	pressuring	pressure	VERB
ajfa-166	114	13	government	government	NOUN
ajfa-166	114	14	and	and	CCONJ
ajfa-166	114	15	the	the	DET
ajfa-166	114	16	private	private	ADJ
ajfa-166	114	17	sector	sector	NOUN
ajfa-166	114	18	for	for	ADP
ajfa-166	114	19	more	more	ADV
ajfa-166	114	20	informed	informed	ADJ
ajfa-166	114	21	sustainability	sustainability	NOUN
ajfa-166	114	22	reporting	reporting	NOUN
ajfa-166	114	23	,	,	PUNCT
ajfa-166	114	24	a	a	DET
ajfa-166	114	25	longitudinal	longitudinal	ADJ
ajfa-166	114	26	study	study	NOUN
ajfa-166	114	27	investigating	investigate	VERB
ajfa-166	114	28	the	the	DET
ajfa-166	114	29	changes	change	NOUN
ajfa-166	114	30	(	(	PUNCT
ajfa-166	114	31	if	if	SCONJ
ajfa-166	114	32	any	any	PRON
ajfa-166	114	33	)	)	PUNCT
ajfa-166	114	34	as	as	ADP
ajfa-166	114	35	to	to	ADP
ajfa-166	114	36	the	the	DET
ajfa-166	114	37	type	type	NOUN
ajfa-166	114	38	and	and	CCONJ
ajfa-166	114	39	volume	volume	NOUN
ajfa-166	114	40	of	of	ADP
ajfa-166	114	41	sustainability	sustainability	NOUN
ajfa-166	114	42	disclosures	disclosure	NOUN
ajfa-166	114	43	would	would	AUX
ajfa-166	114	44	be	be	AUX
ajfa-166	114	45	a	a	DET
ajfa-166	114	46	welcome	welcome	ADJ
ajfa-166	114	47	addition	addition	NOUN
ajfa-166	114	48	to	to	ADP
ajfa-166	114	49	the	the	DET
ajfa-166	114	50	literature	literature	NOUN
ajfa-166	114	51	.	.	PUNCT
ajfa-166	115	1	asian	asian	ADJ
ajfa-166	115	2	journal	journal	PROPN
ajfa-166	115	3	of	of	ADP
ajfa-166	115	4	finance	finance	PROPN
ajfa-166	115	5	&	&	CCONJ
ajfa-166	115	6	accounting	accounting	PROPN
ajfa-166	115	7	issn	issn	PROPN
ajfa-166	115	8	1946	1946	NUM
ajfa-166	115	9	-	-	PUNCT
ajfa-166	115	10	052x	052x	NOUN
ajfa-166	115	11	2009	2009	NUM
ajfa-166	115	12	,	,	PUNCT
ajfa-166	115	13	vol	vol	NOUN
ajfa-166	115	14	.	.	PROPN
ajfa-166	115	15	1	1	NUM
ajfa-166	115	16	,	,	PUNCT
ajfa-166	115	17	no	no	INTJ
ajfa-166	115	18	.	.	NOUN
ajfa-166	115	19	1	1	NUM
ajfa-166	115	20	:	:	PUNCT
ajfa-166	115	21	e1	e1	VERB
ajfa-166	115	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	115	23	85	85	NUM
ajfa-166	115	24	references	reference	NOUN
ajfa-166	115	25	adams	adam	NOUN
ajfa-166	115	26	,	,	PUNCT
ajfa-166	115	27	c.a	c.a	PROPN
ajfa-166	115	28	.	.	PROPN
ajfa-166	115	29	&	&	CCONJ
ajfa-166	115	30	gonzalez	gonzalez	PROPN
ajfa-166	115	31	,	,	PUNCT
ajfa-166	115	32	c.l	c.l	PROPN
ajfa-166	115	33	.	.	PROPN
ajfa-166	115	34	(	(	PUNCT
ajfa-166	115	35	2007	2007	NUM
ajfa-166	115	36	)	)	PUNCT
ajfa-166	115	37	.	.	PUNCT
ajfa-166	116	1	engaging	engage	VERB
ajfa-166	116	2	with	with	ADP
ajfa-166	116	3	organisations	organisation	NOUN
ajfa-166	116	4	in	in	ADP
ajfa-166	116	5	pursuit	pursuit	NOUN
ajfa-166	116	6	of	of	ADP
ajfa-166	116	7	improved	improved	ADJ
ajfa-166	116	8	sustainability	sustainability	NOUN
ajfa-166	116	9	accounting	accounting	NOUN
ajfa-166	116	10	and	and	CCONJ
ajfa-166	116	11	performance	performance	NOUN
ajfa-166	116	12	.	.	PUNCT
ajfa-166	117	1	accounting	accounting	NOUN
ajfa-166	117	2	,	,	PUNCT
ajfa-166	117	3	auditing	auditing	NOUN
ajfa-166	117	4	&	&	CCONJ
ajfa-166	117	5	accountability	accountability	NOUN
ajfa-166	117	6	journal	journal	NOUN
ajfa-166	117	7	,	,	PUNCT
ajfa-166	117	8	20:3	20:3	NUM
ajfa-166	117	9	,	,	PUNCT
ajfa-166	117	10	pp	pp	ADJ
ajfa-166	117	11	.	.	PUNCT
ajfa-166	118	1	333	333	NUM
ajfa-166	118	2	-	-	SYM
ajfa-166	118	3	355	355	NUM
ajfa-166	118	4	.	.	PUNCT
ajfa-166	119	1	ball	ball	NOUN
ajfa-166	119	2	,	,	PUNCT
ajfa-166	119	3	a.	a.	NOUN
ajfa-166	119	4	,	,	PUNCT
ajfa-166	119	5	&	&	CCONJ
ajfa-166	119	6	grubnic	grubnic	PROPN
ajfa-166	119	7	,	,	PUNCT
ajfa-166	119	8	s.	s.	PROPN
ajfa-166	119	9	(	(	PUNCT
ajfa-166	119	10	2007	2007	NUM
ajfa-166	119	11	)	)	PUNCT
ajfa-166	119	12	.	.	PUNCT
ajfa-166	120	1	sustainability	sustainability	NOUN
ajfa-166	120	2	accounting	accounting	NOUN
ajfa-166	120	3	and	and	CCONJ
ajfa-166	120	4	accountability	accountability	NOUN
ajfa-166	120	5	in	in	ADP
ajfa-166	120	6	the	the	DET
ajfa-166	120	7	public	public	ADJ
ajfa-166	120	8	sector	sector	NOUN
ajfa-166	120	9	.	.	PUNCT
ajfa-166	121	1	in	in	ADP
ajfa-166	121	2	unerman	unerman	PROPN
ajfa-166	121	3	,	,	PUNCT
ajfa-166	121	4	j.	j.	PROPN
ajfa-166	121	5	,	,	PUNCT
ajfa-166	121	6	bebbington	bebbington	PROPN
ajfa-166	121	7	,	,	PUNCT
ajfa-166	121	8	j.	j.	PROPN
ajfa-166	121	9	&	&	CCONJ
ajfa-166	121	10	o’dwyer	o’dwyer	PROPN
ajfa-166	121	11	,	,	PUNCT
ajfa-166	121	12	b.	b.	PROPN
ajfa-166	121	13	(	(	PUNCT
ajfa-166	121	14	eds	eds	PROPN
ajfa-166	121	15	)	)	PUNCT
ajfa-166	121	16	,	,	PUNCT
ajfa-166	121	17	sustainability	sustainability	NOUN
ajfa-166	121	18	accounting	accounting	NOUN
ajfa-166	121	19	and	and	CCONJ
ajfa-166	121	20	accountability	accountability	NOUN
ajfa-166	121	21	(	(	PUNCT
ajfa-166	121	22	routledge	routledge	PROPN
ajfa-166	121	23	,	,	PUNCT
ajfa-166	121	24	london	london	PROPN
ajfa-166	121	25	)	)	PUNCT
ajfa-166	121	26	.	.	PUNCT
ajfa-166	122	1	bebbington	bebbington	PROPN
ajfa-166	122	2	,	,	PUNCT
ajfa-166	122	3	j.	j.	PROPN
ajfa-166	122	4	,	,	PUNCT
ajfa-166	122	5	higgins	higgins	PROPN
ajfa-166	122	6	,	,	PUNCT
ajfa-166	122	7	c.	c.	PROPN
ajfa-166	122	8	&	&	CCONJ
ajfa-166	122	9	frame	frame	PROPN
ajfa-166	122	10	,	,	PUNCT
ajfa-166	122	11	b.	b.	PROPN
ajfa-166	122	12	(	(	PUNCT
ajfa-166	122	13	2009	2009	NUM
ajfa-166	122	14	)	)	PUNCT
ajfa-166	122	15	.	.	PUNCT
ajfa-166	123	1	initiating	initiate	VERB
ajfa-166	123	2	sustainable	sustainable	ADJ
ajfa-166	123	3	development	development	NOUN
ajfa-166	123	4	reporting	reporting	NOUN
ajfa-166	123	5	:	:	PUNCT
ajfa-166	123	6	evidence	evidence	NOUN
ajfa-166	123	7	from	from	ADP
ajfa-166	123	8	new	new	PROPN
ajfa-166	123	9	zealand	zealand	PROPN
ajfa-166	123	10	.	.	PUNCT
ajfa-166	124	1	accounting	accounting	PROPN
ajfa-166	124	2	,	,	PUNCT
ajfa-166	124	3	auditing	auditing	NOUN
ajfa-166	124	4	&	&	CCONJ
ajfa-166	124	5	accountability	accountability	NOUN
ajfa-166	124	6	journal	journal	NOUN
ajfa-166	124	7	,	,	PUNCT
ajfa-166	124	8	22:4	22:4	NUM
ajfa-166	124	9	,	,	PUNCT
ajfa-166	124	10	pp	pp	ADJ
ajfa-166	124	11	.	.	PUNCT
ajfa-166	125	1	588	588	NUM
ajfa-166	125	2	-	-	SYM
ajfa-166	125	3	625	625	NUM
ajfa-166	125	4	.	.	PUNCT
ajfa-166	126	1	campbell	campbell	PROPN
ajfa-166	126	2	,	,	PUNCT
ajfa-166	126	3	d.	d.	PROPN
ajfa-166	126	4	(	(	PUNCT
ajfa-166	126	5	2000	2000	NUM
ajfa-166	126	6	)	)	PUNCT
ajfa-166	126	7	.	.	PUNCT
ajfa-166	127	1	legitimacy	legitimacy	NOUN
ajfa-166	127	2	theory	theory	NOUN
ajfa-166	127	3	or	or	CCONJ
ajfa-166	127	4	managerial	managerial	ADJ
ajfa-166	127	5	reality	reality	NOUN
ajfa-166	127	6	construction	construction	NOUN
ajfa-166	127	7	?	?	PUNCT
ajfa-166	128	1	corporate	corporate	ADJ
ajfa-166	128	2	social	social	ADJ
ajfa-166	128	3	disclosure	disclosure	NOUN
ajfa-166	128	4	in	in	ADP
ajfa-166	128	5	marks	mark	NOUN
ajfa-166	128	6	and	and	CCONJ
ajfa-166	128	7	spencer	spencer	PROPN
ajfa-166	128	8	plc	plc	PROPN
ajfa-166	128	9	corporate	corporate	ADJ
ajfa-166	128	10	reports	report	NOUN
ajfa-166	128	11	1969	1969	NUM
ajfa-166	128	12	-	-	SYM
ajfa-166	128	13	1997	1997	NUM
ajfa-166	128	14	.	.	PUNCT
ajfa-166	129	1	accounting	accounting	NOUN
ajfa-166	129	2	forum	forum	PROPN
ajfa-166	129	3	,	,	PUNCT
ajfa-166	129	4	24:1	24:1	NUM
ajfa-166	129	5	,	,	PUNCT
ajfa-166	129	6	pp	pp	ADJ
ajfa-166	129	7	.	.	PUNCT
ajfa-166	130	1	80	80	NUM
ajfa-166	130	2	-	-	SYM
ajfa-166	130	3	100	100	NUM
ajfa-166	130	4	.	.	PUNCT
ajfa-166	131	1	cho	cho	PROPN
ajfa-166	131	2	,	,	PUNCT
ajfa-166	131	3	c.	c.	PROPN
ajfa-166	131	4	h.	h.	PROPN
ajfa-166	131	5	,	,	PUNCT
ajfa-166	131	6	&	&	CCONJ
ajfa-166	131	7	patten	patten	PROPN
ajfa-166	131	8	,	,	PUNCT
ajfa-166	131	9	d.m	d.m	PROPN
ajfa-166	131	10	.	.	PUNCT
ajfa-166	131	11	(	(	PUNCT
ajfa-166	131	12	2007	2007	NUM
ajfa-166	131	13	)	)	PUNCT
ajfa-166	131	14	.	.	PUNCT
ajfa-166	132	1	the	the	DET
ajfa-166	132	2	role	role	NOUN
ajfa-166	132	3	of	of	ADP
ajfa-166	132	4	environmental	environmental	ADJ
ajfa-166	132	5	disclosures	disclosure	NOUN
ajfa-166	132	6	as	as	ADP
ajfa-166	132	7	tools	tool	NOUN
ajfa-166	132	8	of	of	ADP
ajfa-166	132	9	legitimacy	legitimacy	NOUN
ajfa-166	132	10	:	:	PUNCT
ajfa-166	132	11	a	a	DET
ajfa-166	132	12	research	research	NOUN
ajfa-166	132	13	note	note	NOUN
ajfa-166	132	14	.	.	PUNCT
ajfa-166	133	1	accounting	accounting	NOUN
ajfa-166	133	2	,	,	PUNCT
ajfa-166	133	3	organizations	organization	NOUN
ajfa-166	133	4	and	and	CCONJ
ajfa-166	133	5	society	society	NOUN
ajfa-166	133	6	,	,	PUNCT
ajfa-166	133	7	32:7	32:7	NUM
ajfa-166	133	8	-	-	SYM
ajfa-166	133	9	8	8	NUM
ajfa-166	133	10	,	,	PUNCT
ajfa-166	133	11	pp	pp	ADJ
ajfa-166	133	12	.	.	PUNCT
ajfa-166	134	1	639	639	NUM
ajfa-166	134	2	-	-	SYM
ajfa-166	134	3	647	647	NUM
ajfa-166	134	4	.	.	PUNCT
ajfa-166	135	1	deegan	deegan	PROPN
ajfa-166	135	2	,	,	PUNCT
ajfa-166	135	3	c.	c.	PROPN
ajfa-166	135	4	,	,	PUNCT
ajfa-166	135	5	rankin	rankin	PROPN
ajfa-166	135	6	,	,	PUNCT
ajfa-166	135	7	m.	m.	NOUN
ajfa-166	135	8	&	&	CCONJ
ajfa-166	135	9	vought	vought	PROPN
ajfa-166	135	10	,	,	PUNCT
ajfa-166	135	11	p.	p.	NOUN
ajfa-166	135	12	(	(	PUNCT
ajfa-166	135	13	2000	2000	NUM
ajfa-166	135	14	)	)	PUNCT
ajfa-166	135	15	.	.	PUNCT
ajfa-166	136	1	firms	firm	NOUN
ajfa-166	136	2	’	’	PART
ajfa-166	136	3	disclosure	disclosure	NOUN
ajfa-166	136	4	reactions	reaction	NOUN
ajfa-166	136	5	to	to	ADP
ajfa-166	136	6	major	major	ADJ
ajfa-166	136	7	social	social	ADJ
ajfa-166	136	8	incidents	incident	NOUN
ajfa-166	136	9	:	:	PUNCT
ajfa-166	136	10	australian	australian	ADJ
ajfa-166	136	11	evidence	evidence	NOUN
ajfa-166	136	12	.	.	PUNCT
ajfa-166	137	1	accounting	accounting	NOUN
ajfa-166	137	2	forum	forum	PROPN
ajfa-166	137	3	,	,	PUNCT
ajfa-166	137	4	24:1	24:1	NUM
ajfa-166	137	5	,	,	PUNCT
ajfa-166	137	6	pp	pp	ADJ
ajfa-166	137	7	.	.	PUNCT
ajfa-166	138	1	101	101	NUM
ajfa-166	138	2	-	-	SYM
ajfa-166	138	3	130	130	NUM
ajfa-166	138	4	.	.	PUNCT
ajfa-166	139	1	global	global	ADJ
ajfa-166	139	2	reporting	reporting	NOUN
ajfa-166	139	3	initiative	initiative	NOUN
ajfa-166	139	4	(	(	PUNCT
ajfa-166	139	5	gri	gri	PROPN
ajfa-166	139	6	)	)	PUNCT
ajfa-166	139	7	(	(	PUNCT
ajfa-166	139	8	2005	2005	NUM
ajfa-166	139	9	)	)	PUNCT
ajfa-166	139	10	.	.	PUNCT
ajfa-166	140	1	sector	sector	NOUN
ajfa-166	140	2	supplement	supplement	NOUN
ajfa-166	140	3	for	for	ADP
ajfa-166	140	4	public	public	ADJ
ajfa-166	140	5	agencies	agency	NOUN
ajfa-166	140	6	,	,	PUNCT
ajfa-166	140	7	amersterdam	amersterdam	PROPN
ajfa-166	140	8	.	.	PUNCT
ajfa-166	141	1	global	global	ADJ
ajfa-166	141	2	reporting	reporting	NOUN
ajfa-166	141	3	initiative	initiative	NOUN
ajfa-166	141	4	(	(	PUNCT
ajfa-166	141	5	gri	gri	PROPN
ajfa-166	141	6	)	)	PUNCT
ajfa-166	141	7	.	.	PUNCT
ajfa-166	142	1	(	(	PUNCT
ajfa-166	142	2	2006	2006	NUM
ajfa-166	142	3	)	)	PUNCT
ajfa-166	142	4	.	.	PUNCT
ajfa-166	143	1	g3	g3	NOUN
ajfa-166	143	2	sustainability	sustainability	NOUN
ajfa-166	143	3	reporting	reporting	NOUN
ajfa-166	143	4	guidelines	guideline	NOUN
ajfa-166	143	5	.	.	PUNCT
ajfa-166	144	1	amersterdam	amersterdam	PROPN
ajfa-166	144	2	.	.	PUNCT
ajfa-166	145	1	gray	gray	PROPN
ajfa-166	145	2	,	,	PUNCT
ajfa-166	145	3	r.	r.	PROPN
ajfa-166	145	4	,	,	PUNCT
ajfa-166	145	5	kouhy	kouhy	PROPN
ajfa-166	145	6	,	,	PUNCT
ajfa-166	145	7	r.	r.	PROPN
ajfa-166	145	8	&	&	CCONJ
ajfa-166	145	9	lavers	lavers	PROPN
ajfa-166	145	10	,	,	PUNCT
ajfa-166	145	11	s.	s.	PROPN
ajfa-166	145	12	(	(	PUNCT
ajfa-166	145	13	1995	1995	NUM
ajfa-166	145	14	)	)	PUNCT
ajfa-166	145	15	.	.	PUNCT
ajfa-166	146	1	corporate	corporate	ADJ
ajfa-166	146	2	social	social	ADJ
ajfa-166	146	3	and	and	CCONJ
ajfa-166	146	4	environmental	environmental	ADJ
ajfa-166	146	5	reporting	reporting	NOUN
ajfa-166	146	6	:	:	PUNCT
ajfa-166	146	7	a	a	DET
ajfa-166	146	8	review	review	NOUN
ajfa-166	146	9	of	of	ADP
ajfa-166	146	10	the	the	DET
ajfa-166	146	11	literature	literature	NOUN
ajfa-166	146	12	and	and	CCONJ
ajfa-166	146	13	a	a	DET
ajfa-166	146	14	longitudinal	longitudinal	ADJ
ajfa-166	146	15	study	study	NOUN
ajfa-166	146	16	of	of	ADP
ajfa-166	146	17	uk	uk	PROPN
ajfa-166	146	18	disclosure	disclosure	NOUN
ajfa-166	146	19	.	.	PUNCT
ajfa-166	147	1	accounting	accounting	NOUN
ajfa-166	147	2	,	,	PUNCT
ajfa-166	147	3	auditing	auditing	NOUN
ajfa-166	147	4	&	&	CCONJ
ajfa-166	147	5	accountability	accountability	NOUN
ajfa-166	147	6	journal	journal	NOUN
ajfa-166	147	7	,	,	PUNCT
ajfa-166	147	8	8:2	8:2	NUM
ajfa-166	147	9	,	,	PUNCT
ajfa-166	147	10	pp	pp	ADJ
ajfa-166	147	11	.	.	PUNCT
ajfa-166	148	1	47	47	NUM
ajfa-166	148	2	-	-	SYM
ajfa-166	148	3	77	77	NUM
ajfa-166	148	4	.	.	PUNCT
ajfa-166	149	1	guthrie	guthrie	PROPN
ajfa-166	149	2	,	,	PUNCT
ajfa-166	149	3	j.e	j.e	PROPN
ajfa-166	149	4	&	&	CCONJ
ajfa-166	149	5	mathews	mathews	PROPN
ajfa-166	149	6	,	,	PUNCT
ajfa-166	149	7	m.r	m.r	PROPN
ajfa-166	149	8	.	.	PROPN
ajfa-166	149	9	(	(	PUNCT
ajfa-166	149	10	1985	1985	NUM
ajfa-166	149	11	)	)	PUNCT
ajfa-166	149	12	.	.	PUNCT
ajfa-166	150	1	corporate	corporate	ADJ
ajfa-166	150	2	social	social	ADJ
ajfa-166	150	3	accounting	accounting	NOUN
ajfa-166	150	4	in	in	ADP
ajfa-166	150	5	australasia	australasia	PROPN
ajfa-166	150	6	,	,	PUNCT
ajfa-166	150	7	research	research	NOUN
ajfa-166	150	8	in	in	ADP
ajfa-166	150	9	corporate	corporate	ADJ
ajfa-166	150	10	social	social	ADJ
ajfa-166	150	11	performance	performance	NOUN
ajfa-166	150	12	and	and	CCONJ
ajfa-166	150	13	policy	policy	NOUN
ajfa-166	150	14	,	,	PUNCT
ajfa-166	150	15	7	7	NUM
ajfa-166	150	16	,	,	PUNCT
ajfa-166	150	17	pp	pp	ADJ
ajfa-166	150	18	.	.	PUNCT
ajfa-166	151	1	251	251	NUM
ajfa-166	151	2	-	-	SYM
ajfa-166	151	3	77	77	NUM
ajfa-166	151	4	.	.	PUNCT
ajfa-166	152	1	guthrie	guthrie	PROPN
ajfa-166	152	2	,	,	PUNCT
ajfa-166	152	3	j	j	PROPN
ajfa-166	152	4	&	&	CCONJ
ajfa-166	152	5	farneti	farneti	PROPN
ajfa-166	152	6	,	,	PUNCT
ajfa-166	152	7	f.	f.	PROPN
ajfa-166	152	8	(	(	PUNCT
ajfa-166	152	9	2008	2008	NUM
ajfa-166	152	10	)	)	PUNCT
ajfa-166	152	11	.	.	PUNCT
ajfa-166	153	1	gri	gri	NOUN
ajfa-166	153	2	sustainability	sustainability	NOUN
ajfa-166	153	3	reporting	reporting	NOUN
ajfa-166	153	4	by	by	ADP
ajfa-166	153	5	australian	australian	ADJ
ajfa-166	153	6	public	public	ADJ
ajfa-166	153	7	sector	sector	NOUN
ajfa-166	153	8	organizations	organization	NOUN
ajfa-166	153	9	.	.	PUNCT
ajfa-166	154	1	public	public	ADJ
ajfa-166	154	2	money	money	NOUN
ajfa-166	154	3	and	and	CCONJ
ajfa-166	154	4	management	management	NOUN
ajfa-166	154	5	,	,	PUNCT
ajfa-166	154	6	28:6	28:6	NUM
ajfa-166	154	7	,	,	PUNCT
ajfa-166	154	8	pp	pp	ADJ
ajfa-166	154	9	.	.	PUNCT
ajfa-166	155	1	361	361	NUM
ajfa-166	155	2	-	-	SYM
ajfa-166	155	3	66	66	NUM
ajfa-166	155	4	.	.	PUNCT
ajfa-166	156	1	hopwood	hopwood	PROPN
ajfa-166	156	2	,	,	PUNCT
ajfa-166	156	3	a.g	a.g	PROPN
ajfa-166	156	4	.	.	PROPN
ajfa-166	156	5	(	(	PUNCT
ajfa-166	156	6	2009	2009	NUM
ajfa-166	156	7	)	)	PUNCT
ajfa-166	156	8	.	.	PUNCT
ajfa-166	157	1	accounting	accounting	NOUN
ajfa-166	157	2	and	and	CCONJ
ajfa-166	157	3	the	the	DET
ajfa-166	157	4	environment	environment	NOUN
ajfa-166	157	5	.	.	PUNCT
ajfa-166	158	1	accounting	accounting	NOUN
ajfa-166	158	2	,	,	PUNCT
ajfa-166	158	3	organizations	organization	NOUN
ajfa-166	158	4	and	and	CCONJ
ajfa-166	158	5	society	society	NOUN
ajfa-166	158	6	,	,	PUNCT
ajfa-166	158	7	34:3	34:3	NUM
ajfa-166	158	8	-	-	SYM
ajfa-166	158	9	4	4	NUM
ajfa-166	158	10	,	,	PUNCT
ajfa-166	158	11	pp	pp	ADJ
ajfa-166	158	12	.	.	PUNCT
ajfa-166	159	1	433	433	NUM
ajfa-166	159	2	-	-	SYM
ajfa-166	159	3	439	439	NUM
ajfa-166	159	4	.	.	PUNCT
ajfa-166	159	5	asian	asian	ADJ
ajfa-166	159	6	journal	journal	PROPN
ajfa-166	159	7	of	of	ADP
ajfa-166	159	8	finance	finance	PROPN
ajfa-166	159	9	&	&	CCONJ
ajfa-166	159	10	accounting	accounting	PROPN
ajfa-166	159	11	issn	issn	PROPN
ajfa-166	159	12	1946	1946	NUM
ajfa-166	159	13	-	-	PUNCT
ajfa-166	159	14	052x	052x	NOUN
ajfa-166	159	15	2009	2009	NUM
ajfa-166	159	16	,	,	PUNCT
ajfa-166	159	17	vol	vol	NOUN
ajfa-166	159	18	.	.	PROPN
ajfa-166	159	19	1	1	NUM
ajfa-166	159	20	,	,	PUNCT
ajfa-166	159	21	no	no	INTJ
ajfa-166	159	22	.	.	NOUN
ajfa-166	159	23	1	1	NUM
ajfa-166	159	24	:	:	PUNCT
ajfa-166	159	25	e1	e1	VERB
ajfa-166	159	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-166	159	27	86	86	NUM
ajfa-166	159	28	lewis	lewis	PROPN
ajfa-166	159	29	,	,	PUNCT
ajfa-166	159	30	t.	t.	PROPN
ajfa-166	159	31	(	(	PUNCT
ajfa-166	159	32	2008	2008	NUM
ajfa-166	159	33	)	)	PUNCT
ajfa-166	159	34	.	.	PUNCT
ajfa-166	160	1	debate	debate	NOUN
ajfa-166	160	2	:	:	PUNCT
ajfa-166	160	3	public	public	ADJ
ajfa-166	160	4	sector	sector	NOUN
ajfa-166	160	5	sustainability	sustainability	NOUN
ajfa-166	160	6	reporting	reporting	NOUN
ajfa-166	160	7	–	–	PUNCT
ajfa-166	160	8	implications	implication	NOUN
ajfa-166	160	9	for	for	ADP
ajfa-166	160	10	accountants	accountant	NOUN
ajfa-166	160	11	.	.	PUNCT
ajfa-166	161	1	public	public	ADJ
ajfa-166	161	2	money	money	NOUN
ajfa-166	161	3	&	&	CCONJ
ajfa-166	161	4	management	management	NOUN
ajfa-166	161	5	,	,	PUNCT
ajfa-166	161	6	28:6	28:6	NUM
ajfa-166	161	7	,	,	PUNCT
ajfa-166	161	8	pp	pp	ADJ
ajfa-166	161	9	.	.	PUNCT
ajfa-166	161	10	329	329	NUM
ajfa-166	161	11	-	-	SYM
ajfa-166	161	12	331	331	NUM
ajfa-166	161	13	.	.	PUNCT
ajfa-166	162	1	mathews	mathews	PROPN
ajfa-166	162	2	,	,	PUNCT
ajfa-166	162	3	m.r	m.r	PROPN
ajfa-166	162	4	.	.	PROPN
ajfa-166	162	5	(	(	PUNCT
ajfa-166	162	6	1997	1997	NUM
ajfa-166	162	7	)	)	PUNCT
ajfa-166	162	8	.	.	PUNCT
ajfa-166	163	1	twenty	twenty	NUM
ajfa-166	163	2	-	-	PUNCT
ajfa-166	163	3	five	five	NUM
ajfa-166	163	4	years	year	NOUN
ajfa-166	163	5	of	of	ADP
ajfa-166	163	6	social	social	ADJ
ajfa-166	163	7	and	and	CCONJ
ajfa-166	163	8	environmental	environmental	ADJ
ajfa-166	163	9	accounting	accounting	NOUN
ajfa-166	163	10	education	education	NOUN
ajfa-166	163	11	.	.	PUNCT
ajfa-166	164	1	accounting	accounting	NOUN
ajfa-166	164	2	education	education	NOUN
ajfa-166	164	3	,	,	PUNCT
ajfa-166	164	4	10:4	10:4	NUM
ajfa-166	164	5	,	,	PUNCT
ajfa-166	164	6	pp	pp	ADJ
ajfa-166	164	7	.	.	PUNCT
ajfa-166	165	1	335	335	NUM
ajfa-166	165	2	-	-	SYM
ajfa-166	165	3	52	52	NUM
ajfa-166	165	4	.	.	PUNCT
ajfa-166	166	1	moneva	moneva	PROPN
ajfa-166	166	2	,	,	PUNCT
ajfa-166	166	3	j.m	j.m	PROPN
ajfa-166	166	4	&	&	CCONJ
ajfa-166	166	5	llena	llena	PROPN
ajfa-166	166	6	,	,	PUNCT
ajfa-166	166	7	f.	f.	PROPN
ajfa-166	166	8	(	(	PUNCT
ajfa-166	166	9	2000	2000	NUM
ajfa-166	166	10	)	)	PUNCT
ajfa-166	166	11	.	.	PUNCT
ajfa-166	167	1	environmental	environmental	ADJ
ajfa-166	167	2	disclosures	disclosure	NOUN
ajfa-166	167	3	in	in	ADP
ajfa-166	167	4	the	the	DET
ajfa-166	167	5	annual	annual	ADJ
ajfa-166	167	6	reports	report	NOUN
ajfa-166	167	7	of	of	ADP
ajfa-166	167	8	large	large	ADJ
ajfa-166	167	9	companies	company	NOUN
ajfa-166	167	10	in	in	ADP
ajfa-166	167	11	spain	spain	PROPN
ajfa-166	167	12	.	.	PUNCT
ajfa-166	168	1	european	european	PROPN
ajfa-166	168	2	accounting	accounting	PROPN
ajfa-166	168	3	review	review	PROPN
ajfa-166	168	4	,	,	PUNCT
ajfa-166	168	5	9:1	9:1	NUM
ajfa-166	168	6	,	,	PUNCT
ajfa-166	168	7	pp	pp	ADJ
ajfa-166	168	8	.	.	PUNCT
ajfa-166	169	1	7	7	NUM
ajfa-166	169	2	-	-	SYM
ajfa-166	169	3	29	29	NUM
ajfa-166	169	4	.	.	PUNCT
ajfa-166	170	1	moneva	moneva	PROPN
ajfa-166	170	2	,	,	PUNCT
ajfa-166	170	3	j.m	j.m	PROPN
ajfa-166	170	4	.	.	PROPN
ajfa-166	170	5	,	,	PUNCT
ajfa-166	170	6	archel	archel	PROPN
ajfa-166	170	7	,	,	PUNCT
ajfa-166	170	8	p.	p.	PROPN
ajfa-166	170	9	&	&	CCONJ
ajfa-166	170	10	correa	correa	PROPN
ajfa-166	170	11	,	,	PUNCT
ajfa-166	170	12	c.	c.	PROPN
ajfa-166	170	13	(	(	PUNCT
ajfa-166	170	14	2006	2006	NUM
ajfa-166	170	15	)	)	PUNCT
ajfa-166	170	16	.	.	PUNCT
ajfa-166	171	1	gri	gri	NOUN
ajfa-166	171	2	and	and	CCONJ
ajfa-166	171	3	the	the	DET
ajfa-166	171	4	camouflaging	camouflaging	NOUN
ajfa-166	171	5	of	of	ADP
ajfa-166	171	6	corporate	corporate	ADJ
ajfa-166	171	7	unsustainability	unsustainability	NOUN
ajfa-166	171	8	.	.	PUNCT
ajfa-166	172	1	accounting	accounting	NOUN
ajfa-166	172	2	forum	forum	PROPN
ajfa-166	172	3	,	,	PUNCT
ajfa-166	172	4	30:2	30:2	NUM
ajfa-166	172	5	,	,	PUNCT
ajfa-166	172	6	pp	pp	ADJ
ajfa-166	172	7	.	.	PUNCT
ajfa-166	173	1	121	121	NUM
ajfa-166	173	2	-	-	SYM
ajfa-166	173	3	137	137	NUM
ajfa-166	173	4	.	.	PUNCT
ajfa-166	174	1	owen	owen	PROPN
ajfa-166	174	2	,	,	PUNCT
ajfa-166	174	3	d.	d.	PROPN
ajfa-166	174	4	(	(	PUNCT
ajfa-166	174	5	2008	2008	NUM
ajfa-166	174	6	)	)	PUNCT
ajfa-166	174	7	.	.	PUNCT
ajfa-166	175	1	chronicles	chronicle	NOUN
ajfa-166	175	2	of	of	ADP
ajfa-166	175	3	wasted	waste	VERB
ajfa-166	175	4	time	time	NOUN
ajfa-166	175	5	?	?	PUNCT
ajfa-166	176	1	a	a	DET
ajfa-166	176	2	personal	personal	ADJ
ajfa-166	176	3	reflection	reflection	NOUN
ajfa-166	176	4	on	on	ADP
ajfa-166	176	5	the	the	DET
ajfa-166	176	6	current	current	ADJ
ajfa-166	176	7	state	state	NOUN
ajfa-166	176	8	of	of	ADP
ajfa-166	176	9	,	,	PUNCT
ajfa-166	176	10	and	and	CCONJ
ajfa-166	176	11	future	future	ADJ
ajfa-166	176	12	prospects	prospect	NOUN
ajfa-166	176	13	for	for	ADP
ajfa-166	176	14	,	,	PUNCT
ajfa-166	176	15	social	social	ADJ
ajfa-166	176	16	and	and	CCONJ
ajfa-166	176	17	environmental	environmental	ADJ
ajfa-166	176	18	accounting	accounting	NOUN
ajfa-166	176	19	research	research	NOUN
ajfa-166	176	20	.	.	PUNCT
ajfa-166	177	1	accounting	accounting	NOUN
ajfa-166	177	2	,	,	PUNCT
ajfa-166	177	3	auditing	auditing	NOUN
ajfa-166	177	4	&	&	CCONJ
ajfa-166	177	5	accountability	accountability	NOUN
ajfa-166	177	6	journal	journal	NOUN
ajfa-166	177	7	,	,	PUNCT
ajfa-166	177	8	21:2	21:2	NUM
ajfa-166	177	9	,	,	PUNCT
ajfa-166	177	10	pp	pp	ADJ
ajfa-166	177	11	.	.	PUNCT
ajfa-166	178	1	240	240	NUM
ajfa-166	178	2	-	-	SYM
ajfa-166	178	3	267	267	NUM
ajfa-166	178	4	.	.	PUNCT
ajfa-166	179	1	wilmhurst	wilmhurst	ADJ
ajfa-166	179	2	,	,	PUNCT
ajfa-166	179	3	t.	t.	PROPN
ajfa-166	179	4	&	&	CCONJ
ajfa-166	179	5	frost	frost	PROPN
ajfa-166	179	6	,	,	PUNCT
ajfa-166	179	7	g.	g.	PROPN
ajfa-166	179	8	(	(	PUNCT
ajfa-166	179	9	2000	2000	NUM
ajfa-166	179	10	)	)	PUNCT
ajfa-166	179	11	.	.	PUNCT
ajfa-166	180	1	corporate	corporate	ADJ
ajfa-166	180	2	environmental	environmental	ADJ
ajfa-166	180	3	reporting	reporting	NOUN
ajfa-166	180	4	:	:	PUNCT
ajfa-166	180	5	a	a	DET
ajfa-166	180	6	test	test	NOUN
ajfa-166	180	7	of	of	ADP
ajfa-166	180	8	legitimacy	legitimacy	NOUN
ajfa-166	180	9	theory	theory	NOUN
ajfa-166	180	10	.	.	PUNCT
ajfa-166	181	1	accounting	accounting	NOUN
ajfa-166	181	2	,	,	PUNCT
ajfa-166	181	3	auditing	auditing	NOUN
ajfa-166	181	4	and	and	CCONJ
ajfa-166	181	5	accountability	accountability	NOUN
ajfa-166	181	6	journal	journal	NOUN
ajfa-166	181	7	,	,	PUNCT
ajfa-166	181	8	3:1	3:1	NUM
ajfa-166	181	9	,	,	PUNCT
ajfa-166	181	10	pp	pp	ADJ
ajfa-166	181	11	.	.	PUNCT
ajfa-166	182	1	10	10	NUM
ajfa-166	182	2	-	-	SYM
ajfa-166	182	3	26	26	NUM
ajfa-166	182	4	.	.	PUNCT
ajfa-166	183	1	yongvanich	yongvanich	NOUN
ajfa-166	183	2	,	,	PUNCT
ajfa-166	183	3	k	k	PROPN
ajfa-166	183	4	&	&	CCONJ
ajfa-166	183	5	guthrie	guthrie	PROPN
ajfa-166	183	6	,	,	PUNCT
ajfa-166	183	7	j.	j.	PROPN
ajfa-166	183	8	(	(	PUNCT
ajfa-166	183	9	2006	2006	NUM
ajfa-166	183	10	)	)	PUNCT
ajfa-166	183	11	.	.	PUNCT
ajfa-166	184	1	an	an	DET
ajfa-166	184	2	extended	extended	ADJ
ajfa-166	184	3	performance	performance	NOUN
ajfa-166	184	4	reporting	reporting	NOUN
ajfa-166	184	5	framework	framework	NOUN
ajfa-166	184	6	for	for	ADP
ajfa-166	184	7	social	social	ADJ
ajfa-166	184	8	and	and	CCONJ
ajfa-166	184	9	environmental	environmental	ADJ
ajfa-166	184	10	accounting	accounting	NOUN
ajfa-166	184	11	.	.	PUNCT
ajfa-166	185	1	business	business	NOUN
ajfa-166	185	2	strategy	strategy	NOUN
ajfa-166	185	3	and	and	CCONJ
ajfa-166	185	4	the	the	DET
ajfa-166	185	5	environment	environment	NOUN
ajfa-166	185	6	,	,	PUNCT
ajfa-166	185	7	15:5	15:5	NUM
ajfa-166	185	8	,	,	PUNCT
ajfa-166	185	9	pp	pp	ADJ
ajfa-166	185	10	.	.	PUNCT
ajfa-166	186	1	309	309	NUM
ajfa-166	186	2	-	-	SYM
ajfa-166	186	3	321	321	NUM
ajfa-166	186	4	.	.	PUNCT