id	sid	eid	entity	type
issue-2801	1	1	baltic journal of economic	ORG
issue-2801	1	2	47	CARDINAL
issue-2801	2	1	11	CARDINAL
issue-2801	2	2	2	CARDINAL
issue-2801	2	3	2025	DATE
issue-2801	2	4	4.0 1	CARDINAL
issue-2801	2	5	ukraine	GPE
issue-2801	2	6	n.m.poznyakovska@nuwm.edu.ua	PERSON
issue-2801	2	7	n-7550-2018 2	ORG
issue-2801	2	8	national university of water	ORG
issue-2801	2	9	ukraine e	GPE
issue-2801	2	10	lviv polytechnic national university	ORG
issue-2801	2	11	ukraine e	GPE
issue-2801	2	12	pozniakovska1	GPE
issue-2801	2	13	dmytro nikytenko2	PERSON
issue-2801	2	14	olena tyvonchuk3	ORG
issue-2801	4	1	european	NORP
issue-2801	11	1	european	NORP
issue-2801	11	2	nfrd	NORP
issue-2801	12	1	ukraine	GPE
issue-2801	13	1	ukraine	GPE
issue-2801	13	2	the united nations global compact	ORG
issue-2801	13	3	un	ORG
issue-2801	14	1	ukrainian	NORP
issue-2801	16	1	ukrainian	NORP
issue-2801	21	1	esg	ORG
issue-2801	21	2	sdg	ORG
issue-2801	22	1	jel classification	ORG
issue-2801	22	2	48	CARDINAL
issue-2801	23	1	11	CARDINAL
issue-2801	23	2	2	CARDINAL
issue-2801	23	3	2025 1	DATE
issue-2801	32	1	continental	ORG
issue-2801	34	1	firstly	ORDINAL
issue-2801	34	2	secondly	ORDINAL
issue-2801	34	3	thirdly	ORDINAL
issue-2801	35	1	2	CARDINAL
issue-2801	36	1	2015	DATE
issue-2801	36	2	2015	DATE
issue-2801	36	3	2016	DATE
issue-2801	37	1	2017	CARDINAL
issue-2801	37	2	korol	ORG
issue-2801	37	3	2016	DATE
issue-2801	37	4	koriahin & kutsyk	ORG
issue-2801	37	5	2016	DATE
issue-2801	37	6	makarenko	PERSON
issue-2801	37	7	2017	DATE
issue-2801	38	1	mysaka & derun	ORG
issue-2801	38	2	2022	CARDINAL
issue-2801	39	1	sdg	ORG
issue-2801	40	1	two	CARDINAL
issue-2801	43	1	third	ORDINAL
issue-2801	43	2	mysaka & derun 2022	ORG
issue-2801	44	1	orlov	ORG
issue-2801	44	2	2023	CARDINAL
issue-2801	45	1	sydorenko & zhurakovska	ORG
issue-2801	45	2	2024	DATE
issue-2801	46	1	mysaka & derun	ORG
issue-2801	46	2	2022	CARDINAL
issue-2801	47	1	mysaka & derun	ORG
issue-2801	47	2	2022	CARDINAL
issue-2801	47	3	two	CARDINAL
issue-2801	50	1	baltic journal of economic	ORG
issue-2801	50	2	49	CARDINAL
issue-2801	51	1	11	CARDINAL
issue-2801	51	2	2	CARDINAL
issue-2801	51	3	2025	DATE
issue-2801	52	1	orlov	ORG
issue-2801	52	2	2023	CARDINAL
issue-2801	53	1	koriahin & kutsyk	ORG
issue-2801	53	2	2016	DATE
issue-2801	54	1	koriahin & kutsyk	ORG
issue-2801	54	2	2016	DATE
issue-2801	56	1	gutsalenko & marchuk	ORG
issue-2801	56	2	2021	DATE
issue-2801	57	1	krupka	ORG
issue-2801	57	2	2023	CARDINAL
issue-2801	59	1	ukraine	GPE
issue-2801	59	2	first	ORDINAL
issue-2801	59	3	european union	ORG
issue-2801	59	4	2022	CARDINAL
issue-2801	60	1	recent years	DATE
issue-2801	60	2	ukrainian	NORP
issue-2801	64	1	2024	DATE
issue-2801	65	1	deepak et al.	PERSON
issue-2801	65	2	2024	DATE
issue-2801	66	1	babangida et al.	PERSON
issue-2801	66	2	2024	DATE
issue-2801	67	1	2024	DATE
issue-2801	69	1	2022	CARDINAL
issue-2801	70	1	3	CARDINAL
issue-2801	78	1	kpmg	GPE
issue-2801	78	2	2024	CARDINAL
issue-2801	78	3	250	CARDINAL
issue-2801	78	4	100	CARDINAL
issue-2801	78	5	58	CARDINAL
issue-2801	78	6	5,800	CARDINAL
issue-2801	79	1	2017	DATE
issue-2801	82	1	kpmg	ORG
issue-2801	82	2	baltic journal	ORG
issue-2801	82	3	50	CARDINAL
issue-2801	83	1	11	CARDINAL
issue-2801	84	1	2	CARDINAL
issue-2801	84	2	2025	DATE
issue-2801	84	3	2022	CARDINAL
issue-2801	85	1	2024	DATE
issue-2801	85	2	74%	PERCENT
issue-2801	85	3	49%	PERCENT
issue-2801	85	4	two years	DATE
issue-2801	85	5	51%	PERCENT
issue-2801	85	6	43%	PERCENT
issue-2801	85	7	2022	CARDINAL
issue-2801	86	1	77%	PERCENT
issue-2801	86	2	2024	DATE
issue-2801	86	3	33%	PERCENT
issue-2801	86	4	2022	CARDINAL
issue-2801	87	1	2022	CARDINAL
issue-2801	87	2	2024	DATE
issue-2801	87	3	79%	PERCENT
issue-2801	87	4	100	CARDINAL
issue-2801	87	5	96%	PERCENT
issue-2801	87	6	250	CARDINAL
issue-2801	87	7	kpmg 2024	ORG
issue-2801	88	1	4	CARDINAL
issue-2801	88	2	un	ORG
issue-2801	94	1	1	CARDINAL
issue-2801	95	1	eu	ORG
issue-2801	96	1	2024	DATE
issue-2801	96	2	283	CARDINAL
issue-2801	97	1	annual	DATE
issue-2801	99	1	500	CARDINAL
issue-2801	99	2	the financial year	DATE
issue-2801	100	1	eu	ORG
issue-2801	100	2	2014	DATE
issue-2801	101	1	eu	ORG
issue-2801	101	2	2014	DATE
issue-2801	103	1	2021	CARDINAL
issue-2801	107	1	2021	CARDINAL
issue-2801	108	1	2022	CARDINAL
issue-2801	108	2	2025	DATE
issue-2801	108	3	2022	CARDINAL
issue-2801	110	1	2021	CARDINAL
issue-2801	111	1	51	CARDINAL
issue-2801	111	2	11	CARDINAL
issue-2801	111	3	2	CARDINAL
issue-2801	111	4	2025	CARDINAL
issue-2801	111	5	2021	CARDINAL
issue-2801	112	1	2022	CARDINAL
issue-2801	112	2	european	NORP
issue-2801	113	1	2024	DATE
issue-2801	113	2	eu	ORG
issue-2801	113	3	2022	CARDINAL
issue-2801	115	1	1	CARDINAL
issue-2801	117	1	1	CARDINAL
issue-2801	118	1	one	CARDINAL
issue-2801	119	1	ifrs 18	DATE
issue-2801	121	1	ifrs 18	DATE
issue-2801	123	1	1	CARDINAL
issue-2801	123	2	year	DATE
issue-2801	123	3	un	ORG
issue-2801	123	4	sdg	ORG
issue-2801	123	5	2015 2019 2025	DATE
issue-2801	123	6	post-2015	ORG
issue-2801	124	1	2030	CARDINAL
issue-2801	126	1	2016	DATE
issue-2801	126	2	2021	CARDINAL
issue-2801	129	1	european	NORP
issue-2801	129	2	2019	DATE
issue-2801	129	3	2050	DATE
issue-2801	130	1	2021	CARDINAL
issue-2801	131	1	2014/95/eu) 2014	DATE
issue-2801	132	1	csrd 2022/2464	ORG
issue-2801	132	2	the european sustainability	ORG
issue-2801	132	3	esg	ORG
issue-2801	133	1	european	NORP
issue-2801	133	2	2023	CARDINAL
issue-2801	134	1	2023	CARDINAL
issue-2801	135	1	2023	CARDINAL
issue-2801	136	1	un	ORG
issue-2801	136	2	eu 2014	DATE
issue-2801	136	3	eu 2022	ORG
issue-2801	136	4	gri 2021	ORG
issue-2801	136	5	2021	CARDINAL
issue-2801	136	6	2023	CARDINAL
issue-2801	136	7	52	CARDINAL
issue-2801	136	8	11	CARDINAL
issue-2801	136	9	2	CARDINAL
issue-2801	136	10	2025	DATE
issue-2801	136	11	2024	DATE
issue-2801	137	1	2	CARDINAL
issue-2801	138	1	eu	PERSON
issue-2801	138	2	2	CARDINAL
issue-2801	139	1	kpmg 2024	ORG
issue-2801	140	1	77%	PERCENT
issue-2801	140	2	2024	DATE
issue-2801	140	3	two	CARDINAL
issue-2801	140	4	2017	CARDINAL
issue-2801	140	5	3	CARDINAL
issue-2801	141	1	n100 national group	ORG
issue-2801	141	2	71%	PERCENT
issue-2801	141	3	2024	DATE
issue-2801	141	4	eight	CARDINAL
issue-2801	141	5	2017	DATE
issue-2801	142	1	sasb	ORG
issue-2801	142	2	the ifrs foundation	ORG
issue-2801	142	3	56%	PERCENT
issue-2801	142	4	41%	PERCENT
issue-2801	142	5	3	CARDINAL
issue-2801	143	1	ukraine	GPE
issue-2801	143	2	98%	PERCENT
issue-2801	145	1	ukraine	GPE
issue-2801	145	2	un	ORG
issue-2801	146	1	2018	DATE
issue-2801	149	1	1	CARDINAL
issue-2801	150	1	2014	DATE
issue-2801	150	2	european	NORP
issue-2801	150	3	2022	CARDINAL
issue-2801	150	4	2024	CARDINAL
issue-2801	150	5	2	CARDINAL
issue-2801	150	6	sasb eu	PERSON
issue-2801	150	7	2002-2014	DATE
issue-2801	150	8	2016	CARDINAL
issue-2801	150	9	2021	CARDINAL
issue-2801	150	10	2013	DATE
issue-2801	150	11	2020	DATE
issue-2801	150	12	2017	CARDINAL
issue-2801	150	13	2020	DATE
issue-2801	150	14	2014	DATE
issue-2801	150	15	2022	CARDINAL
issue-2801	150	16	2023	CARDINAL
issue-2801	150	17	eu	ORG
issue-2801	150	18	eu	ORG
issue-2801	150	19	baltic journal	ORG
issue-2801	150	20	53	CARDINAL
issue-2801	151	1	11	CARDINAL
issue-2801	152	1	2	CARDINAL
issue-2801	152	2	2025	DATE
issue-2801	152	3	ukrainian	NORP
issue-2801	157	1	eu	ORG
issue-2801	157	2	2023	CARDINAL
issue-2801	158	1	european	NORP
issue-2801	158	2	2027	CARDINAL
issue-2801	158	3	odobaša & marošević	ORG
issue-2801	158	4	2023	CARDINAL
issue-2801	159	1	eu	ORG
issue-2801	159	2	2025	DATE
issue-2801	162	1	european	NORP
issue-2801	163	1	recent years	DATE
issue-2801	163	2	2017	CARDINAL
issue-2801	163	3	al.	PERSON
issue-2801	163	4	2022	CARDINAL
issue-2801	164	1	2018	DATE
issue-2801	164	2	morsing & perrini	ORG
issue-2801	164	3	2009	DATE
issue-2801	164	4	shields & shelleman	ORG
issue-2801	164	5	2020	DATE
issue-2801	165	1	europe	LOC
issue-2801	165	2	60-70%	PERCENT
issue-2801	165	3	oecd	ORG
issue-2801	165	4	2018	DATE
issue-2801	166	1	2023	CARDINAL
issue-2801	167	1	das et al.	PERSON
issue-2801	167	2	2020	DATE
issue-2801	172	1	south african institute of professional accountants	ORG
issue-2801	174	1	2022	CARDINAL
issue-2801	175	1	3	CARDINAL
issue-2801	175	2	2017–2024	DATE
issue-2801	175	3	2017	CARDINAL
issue-2801	175	4	2024	DATE
issue-2801	176	1	75 77	CARDINAL
issue-2801	176	2	56	CARDINAL
issue-2801	176	3	63	CARDINAL
issue-2801	176	4	41	CARDINAL
issue-2801	176	5	239	CARDINAL
issue-2801	176	6	4,581	CARDINAL
issue-2801	176	7	2022	CARDINAL
issue-2801	176	8	kpmg 2024 baltic journal	ORG
issue-2801	176	9	54	CARDINAL
issue-2801	177	1	11	CARDINAL
issue-2801	178	1	2	CARDINAL
issue-2801	178	2	2025	CARDINAL
issue-2801	180	1	section 35	LAW
issue-2801	180	2	2022	CARDINAL
issue-2801	182	1	today	DATE
issue-2801	182	2	1	CARDINAL
issue-2801	182	3	ngo	GPE
issue-2801	182	4	2	CARDINAL
issue-2801	182	5	3	CARDINAL
issue-2801	183	1	ukrainian	NORP
issue-2801	183	2	eu	ORG
issue-2801	185	1	ukrainian	NORP
issue-2801	186	1	5	CARDINAL
issue-2801	192	1	ukraine	GPE
issue-2801	193	1	ukraine	GPE
issue-2801	200	1	h.	PERSON
issue-2801	200	2	r., & rimmel	ORG
issue-2801	200	3	2022	CARDINAL
issue-2801	202	1	14(9	CARDINAL
issue-2801	202	2	5517	DATE
issue-2801	203	1	babangida	PERSON
issue-2801	203	2	m., mustapha	PERSON
issue-2801	203	3	i., abubakar	PERSON
issue-2801	203	4	s., & isa, a.	ORG
issue-2801	203	5	2024	CARDINAL
issue-2801	205	1	international journal of accounting	ORG
issue-2801	205	2	1	CARDINAL
issue-2801	205	3	2	CARDINAL
issue-2801	205	4	32–47	CARDINAL
issue-2801	205	5	2024	CARDINAL
issue-2801	206	1	471	CARDINAL
issue-2801	207	1	2017	CARDINAL
issue-2801	209	1	the national academy of statistics	ORG
issue-2801	209	2	1-2	CARDINAL
issue-2801	209	3	23–34	CARDINAL
issue-2801	209	4	2_5	CARDINAL
issue-2801	209	5	55	CARDINAL
issue-2801	210	1	11	CARDINAL
issue-2801	210	2	2	CARDINAL
issue-2801	210	3	2025	CARDINAL
issue-2801	210	4	a., & poliak	ORG
issue-2801	210	5	2015	DATE
issue-2801	212	1	kherson state university	ORG
issue-2801	213	1	15(4	DATE
issue-2801	213	2	126–129	CARDINAL
issue-2801	213	3	caputo	PERSON
issue-2801	213	4	veltri	PERSON
issue-2801	213	5	s., & venturelli	ORG
issue-2801	213	6	2017	CARDINAL
issue-2801	215	1	10(5	CARDINAL
issue-2801	215	2	39–50	CARDINAL
issue-2801	216	1	f., & guerrero-baena	ORG
issue-2801	216	2	m.	PERSON
issue-2801	216	3	2023	CARDINAL
issue-2801	218	1	3224–3238	CARDINAL
issue-2801	218	2	https://doi.org/10.1002/sd.2576 chartered institute of public finance	ORG
issue-2801	218	3	2022	CARDINAL
issue-2801	219	1	1	CARDINAL
issue-2801	219	2	2022	CARDINAL
issue-2801	220	1	2024	CARDINAL
issue-2801	221	1	diretiva de relatórios de sustentabilidade corporativa	ORG
issue-2801	221	2	guia para relatórios de sustentabilidade	PERSON
issue-2801	221	3	novos estudos	ORG
issue-2801	221	4	jurídicos	GPE
issue-2801	221	5	29(3	CARDINAL
issue-2801	221	6	843–865	CARDINAL
issue-2801	221	7	20769	CARDINAL
issue-2801	221	8	2018	DATE
issue-2801	223	1	19(3	DATE
issue-2801	223	2	383–400	CARDINAL
issue-2801	224	1	das, m., rangarajan, k., & dutta	ORG
issue-2801	224	2	2020	DATE
issue-2801	226	1	indian	NORP
issue-2801	226	2	12(2	DATE
issue-2801	226	3	271–300	CARDINAL
issue-2801	226	4	deepak	PERSON
issue-2801	226	5	reshma	GPE
issue-2801	226	6	s.	GPE
issue-2801	226	7	r., & sudha	ORG
issue-2801	226	8	bs	GPE
issue-2801	226	9	2024	CARDINAL
issue-2801	228	1	nifm journal	ORG
issue-2801	229	1	eu	ORG
issue-2801	229	2	european	NORP
issue-2801	229	3	14	CARDINAL
issue-2801	229	4	2022	CARDINAL
issue-2801	229	5	eu	ORG
issue-2801	229	6	2004/109/ec	ORG
issue-2801	229	7	2006/43	CARDINAL
issue-2801	229	8	ec	ORG
issue-2801	229	9	2013/34	CARDINAL
issue-2801	229	10	16.12.2022	ORDINAL
issue-2801	229	11	15–80	CARDINAL
issue-2801	230	1	european	NORP
issue-2801	230	2	22	CARDINAL
issue-2801	230	3	october 2014	DATE
issue-2801	230	4	2013/34	CARDINAL
issue-2801	230	5	l 330	DATE
issue-2801	230	6	15.11.2014	CARDINAL
issue-2801	230	7	1–9	CARDINAL
issue-2801	231	1	http://data.europa.eu/eli/dir/2014/95/oj efrag	PERSON
issue-2801	232	1	esrs	ORG
issue-2801	233	1	2024	DATE
issue-2801	234	1	2021	CARDINAL
issue-2801	236	1	l., & marchuk	ORG
issue-2801	236	2	2021	CARDINAL
issue-2801	238	1	7	CARDINAL
issue-2801	238	2	2021	CARDINAL
issue-2801	239	1	1	CARDINAL
issue-2801	240	1	2022	CARDINAL
issue-2801	242	1	january 2022	DATE
issue-2801	244	1	2023	CARDINAL
issue-2801	245	1	2023	CARDINAL
issue-2801	246	1	k.	PERSON
issue-2801	246	2	2023	CARDINAL
issue-2801	249	1	1005–1022	CARDINAL
issue-2801	250	1	koriahin	GPE
issue-2801	250	2	m., & kutsyk	ORG
issue-2801	250	3	2016	CARDINAL
issue-2801	252	1	kyiv	GPE
issue-2801	253	1	korol	PERSON
issue-2801	253	2	s.	PERSON
issue-2801	253	3	2016	DATE
issue-2801	255	1	kyiv	GPE
issue-2801	256	1	kpmg international	ORG
issue-2801	256	2	2024	CARDINAL
issue-2801	257	1	2024	CARDINAL
issue-2801	258	1	2023	CARDINAL
issue-2801	260	1	herald of economics	ORG
issue-2801	260	2	4	CARDINAL
issue-2801	260	3	makarenko	PERSON
issue-2801	260	4	i.	PERSON
issue-2801	260	5	2017	CARDINAL
issue-2801	262	1	16	CARDINAL
issue-2801	262	2	877–883	DATE
issue-2801	263	1	https://doi.org/10.21511/ afc.01(2).2017.01 mysaka	FAC
issue-2801	263	2	i.	PERSON
issue-2801	263	3	2022	CARDINAL
issue-2801	265	1	4(45	CARDINAL
issue-2801	265	2	68–82	CARDINAL
issue-2801	266	1	r., & marošević	ORG
issue-2801	266	2	k.	PERSON
issue-2801	266	3	2023	CARDINAL
issue-2801	267	1	european	NORP
issue-2801	267	2	the european union	ORG
issue-2801	268	1	eu	ORG
issue-2801	268	2	7	CARDINAL
issue-2801	268	3	593–612	CARDINAL
issue-2801	269	1	https://doi.org/10.25234/eclic/27463 baltic journal	ORG
issue-2801	269	2	56	CARDINAL
issue-2801	269	3	11	CARDINAL
issue-2801	270	1	2	CARDINAL
issue-2801	270	2	2025	CARDINAL
issue-2801	270	3	oecd	ORG
issue-2801	270	4	2018	DATE
issue-2801	271	1	oecd	ORG
issue-2801	271	2	2018	DATE
issue-2801	271	3	2	CARDINAL
issue-2801	271	4	oecd publishing	ORG
issue-2801	271	5	paris	GPE
issue-2801	272	1	orlov	ORG
issue-2801	272	2	i.	PERSON
issue-2801	272	3	2023	CARDINAL
issue-2801	274	1	1(103	CARDINAL
issue-2801	274	2	105–110	CARDINAL
issue-2801	274	3	https://doi.org/10.26642/jen-2023-1(103)-105-110	PERSON
issue-2801	274	4	erben	GPE
issue-2801	274	5	s.	GPE
issue-2801	274	6	jost	PERSON
issue-2801	274	7	s.	PERSON
issue-2801	274	8	c., & zülch	ORG
issue-2801	274	9	2022	CARDINAL
issue-2801	276	1	a.	PERSON
issue-2801	276	2	2024	CARDINAL
issue-2801	278	1	2(49	CARDINAL
issue-2801	278	2	282–287	CARDINAL
issue-2801	279	1	https://doi.org/10.32782/2308-1988/2024-49-45 pasko	PERSON
issue-2801	279	2	chen, f.	PERSON
issue-2801	279	3	kuts	PERSON
issue-2801	279	4	t.	GPE
issue-2801	279	5	i., & ryzhikova	ORG
issue-2801	279	6	n.	PERSON
issue-2801	279	7	2022	CARDINAL
issue-2801	281	1	environmental economics	ORG
issue-2801	281	2	13(1	CARDINAL
issue-2801	281	3	61–78	CARDINAL
issue-2801	282	1	https://doi.org/10.21511/	GPE
issue-2801	282	2	j., & shelleman	ORG
issue-2801	282	3	j. (2020	ORG
issue-2801	284	1	106–114	CARDINAL
issue-2801	284	2	view/1679 voronko	PERSON
issue-2801	284	3	r.	NORP
issue-2801	284	4	sydorenko	PERSON
issue-2801	284	5	r., & zhurakovska	ORG
issue-2801	284	6	i.	PERSON
issue-2801	284	7	2024	DATE
issue-2801	286	1	herald of lviv university of trade and economics	ORG
issue-2801	287	1	75	CARDINAL
issue-2801	287	2	52–58	CARDINAL
issue-2801	288	1	20th of february	DATE
issue-2801	288	2	2025	DATE
issue-2801	288	3	29th of march	DATE
issue-2801	288	4	2025	CARDINAL
issue-2801	288	5	30th of april	DATE
issue-2801	288	6	2025	CARDINAL