id	sid	tid	token	lemma	pos
issue-1106	1	1	baltic	baltic	PROPN
issue-1106	1	2	journal	journal	PROPN
issue-1106	1	3	of	of	ADP
issue-1106	1	4	economic	economic	ADJ
issue-1106	1	5	studies	study	NOUN
issue-1106	1	6	129	129	NUM
issue-1106	1	7	vol	vol	NOUN
issue-1106	1	8	.	.	PROPN
issue-1106	2	1	7	7	NUM
issue-1106	2	2	no	no	NOUN
issue-1106	2	3	.	.	NOUN
issue-1106	2	4	2	2	NUM
issue-1106	2	5	,	,	PUNCT
issue-1106	2	6	2021	2021	NUM
issue-1106	2	7	corresponding	correspond	VERB
issue-1106	2	8	author	author	NOUN
issue-1106	2	9	:	:	PUNCT
issue-1106	2	10	1	1	NUM
issue-1106	2	11	mykolaiv	mykolaiv	PROPN
issue-1106	2	12	national	national	PROPN
issue-1106	2	13	agrarian	agrarian	PROPN
issue-1106	2	14	university	university	PROPN
issue-1106	2	15	,	,	PUNCT
issue-1106	2	16	ukraine	ukraine	NOUN
issue-1106	2	17	.	.	PUNCT
issue-1106	3	1	e	e	X
issue-1106	3	2	-	-	NOUN
issue-1106	3	3	mail	mail	NOUN
issue-1106	3	4	:	:	PUNCT
issue-1106	3	5	olha-luhova@ukr.net	olha-luhova@ukr.net	NUM
issue-1106	3	6	orcid	orcid	NOUN
issue-1106	3	7	:	:	PUNCT
issue-1106	3	8	https://orcid.org/0000-0003-4432-0295	https://orcid.org/0000-0003-4432-0295	NOUN
issue-1106	3	9	researcherid	researcherid	NOUN
issue-1106	3	10	:	:	PUNCT
issue-1106	3	11	d-2389	d-2389	PROPN
issue-1106	3	12	-	-	PUNCT
issue-1106	3	13	2018	2018	NUM
issue-1106	3	14	2	2	NUM
issue-1106	3	15	mykolaiv	mykolaiv	NOUN
issue-1106	3	16	national	national	PROPN
issue-1106	3	17	agrarian	agrarian	PROPN
issue-1106	3	18	university	university	PROPN
issue-1106	3	19	,	,	PUNCT
issue-1106	3	20	ukraine	ukraine	NOUN
issue-1106	3	21	.	.	PUNCT
issue-1106	4	1	e	e	X
issue-1106	4	2	-	-	NOUN
issue-1106	4	3	mail	mail	NOUN
issue-1106	4	4	:	:	PUNCT
issue-1106	4	5	pisochenko@mnau.edu.ua	pisochenko@mnau.edu.ua	ADJ
issue-1106	4	6	orcid	orcid	NOUN
issue-1106	4	7	:	:	PUNCT
issue-1106	4	8	https://orcid.org/0000-0001-5647-8167	https://orcid.org/0000-0001-5647-8167	PROPN
issue-1106	4	9	researcherid	researcherid	NOUN
issue-1106	4	10	:	:	PUNCT
issue-1106	4	11	d-3590	d-3590	PROPN
issue-1106	4	12	-	-	PUNCT
issue-1106	4	13	2018	2018	NUM
issue-1106	4	14	doi	doi	NOUN
issue-1106	4	15	:	:	PUNCT
issue-1106	4	16	https://doi.org/10.30525/2256-0742/2021-7-2-129-138	https://doi.org/10.30525/2256-0742/2021-7-2-129-138	PROPN
issue-1106	4	17	formation	formation	NOUN
issue-1106	4	18	of	of	ADP
issue-1106	4	19	integrated	integrated	ADJ
issue-1106	4	20	reporting	reporting	NOUN
issue-1106	4	21	in	in	ADP
issue-1106	4	22	the	the	DET
issue-1106	4	23	context	context	NOUN
issue-1106	4	24	of	of	ADP
issue-1106	4	25	sustainable	sustainable	ADJ
issue-1106	4	26	development	development	NOUN
issue-1106	4	27	olha	olha	NOUN
issue-1106	4	28	luhova1	luhova1	PROPN
issue-1106	4	29	,	,	PUNCT
issue-1106	4	30	tetiana	tetiana	PROPN
issue-1106	4	31	pisochenko2	pisochenko2	PROPN
issue-1106	4	32	abstract	abstract	NOUN
issue-1106	4	33	.	.	PUNCT
issue-1106	5	1	the	the	DET
issue-1106	5	2	purpose	purpose	NOUN
issue-1106	5	3	of	of	ADP
issue-1106	5	4	the	the	DET
issue-1106	5	5	paper	paper	NOUN
issue-1106	5	6	is	be	AUX
issue-1106	5	7	to	to	PART
issue-1106	5	8	theoretically	theoretically	ADV
issue-1106	5	9	justify	justify	VERB
issue-1106	5	10	the	the	DET
issue-1106	5	11	preparation	preparation	NOUN
issue-1106	5	12	of	of	ADP
issue-1106	5	13	integrated	integrated	ADJ
issue-1106	5	14	reporting	reporting	NOUN
issue-1106	5	15	,	,	PUNCT
issue-1106	5	16	the	the	DET
issue-1106	5	17	influence	influence	NOUN
issue-1106	5	18	of	of	ADP
issue-1106	5	19	sustainable	sustainable	ADJ
issue-1106	5	20	development	development	NOUN
issue-1106	5	21	ideas	idea	NOUN
issue-1106	5	22	on	on	ADP
issue-1106	5	23	the	the	DET
issue-1106	5	24	formation	formation	NOUN
issue-1106	5	25	of	of	ADP
issue-1106	5	26	the	the	DET
issue-1106	5	27	concept	concept	NOUN
issue-1106	5	28	of	of	ADP
issue-1106	5	29	integrated	integrated	ADJ
issue-1106	5	30	reporting	reporting	NOUN
issue-1106	5	31	,	,	PUNCT
issue-1106	5	32	the	the	DET
issue-1106	5	33	problems	problem	NOUN
issue-1106	5	34	of	of	ADP
issue-1106	5	35	its	its	PRON
issue-1106	5	36	creation	creation	NOUN
issue-1106	5	37	and	and	CCONJ
issue-1106	5	38	implementation	implementation	NOUN
issue-1106	5	39	in	in	ADP
issue-1106	5	40	the	the	DET
issue-1106	5	41	practice	practice	NOUN
issue-1106	5	42	of	of	ADP
issue-1106	5	43	organizations	organization	NOUN
issue-1106	5	44	.	.	PUNCT
issue-1106	6	1	methodology	methodology	NOUN
issue-1106	6	2	.	.	PUNCT
issue-1106	7	1	the	the	DET
issue-1106	7	2	methodological	methodological	ADJ
issue-1106	7	3	and	and	CCONJ
issue-1106	7	4	theoretical	theoretical	ADJ
issue-1106	7	5	basis	basis	NOUN
issue-1106	7	6	of	of	ADP
issue-1106	7	7	the	the	DET
issue-1106	7	8	study	study	NOUN
issue-1106	7	9	was	be	AUX
issue-1106	7	10	made	make	VERB
issue-1106	7	11	up	up	ADP
issue-1106	7	12	of	of	ADP
issue-1106	7	13	the	the	DET
issue-1106	7	14	works	work	NOUN
issue-1106	7	15	of	of	ADP
issue-1106	7	16	scientists	scientist	NOUN
issue-1106	7	17	and	and	CCONJ
issue-1106	7	18	specialists	specialist	NOUN
issue-1106	7	19	in	in	ADP
issue-1106	7	20	corporate	corporate	ADJ
issue-1106	7	21	reporting	reporting	NOUN
issue-1106	7	22	and	and	CCONJ
issue-1106	7	23	sustainable	sustainable	ADJ
issue-1106	7	24	development	development	NOUN
issue-1106	7	25	;	;	PUNCT
issue-1106	7	26	frameworks	framework	NOUN
issue-1106	7	27	,	,	PUNCT
issue-1106	7	28	instructive	instructive	ADJ
issue-1106	7	29	and	and	CCONJ
issue-1106	7	30	methodological	methodological	ADJ
issue-1106	7	31	materials	material	NOUN
issue-1106	7	32	for	for	ADP
issue-1106	7	33	the	the	DET
issue-1106	7	34	formation	formation	NOUN
issue-1106	7	35	of	of	ADP
issue-1106	7	36	integrated	integrated	ADJ
issue-1106	7	37	reporting	reporting	NOUN
issue-1106	7	38	.	.	PUNCT
issue-1106	8	1	we	we	PRON
issue-1106	8	2	used	use	VERB
issue-1106	8	3	general	general	ADJ
issue-1106	8	4	scientific	scientific	ADJ
issue-1106	8	5	methods	method	NOUN
issue-1106	8	6	of	of	ADP
issue-1106	8	7	cognition	cognition	NOUN
issue-1106	8	8	such	such	ADJ
issue-1106	8	9	as	as	ADP
issue-1106	8	10	comparison	comparison	NOUN
issue-1106	8	11	,	,	PUNCT
issue-1106	8	12	analysis	analysis	NOUN
issue-1106	8	13	and	and	CCONJ
issue-1106	8	14	synthesis	synthesis	NOUN
issue-1106	8	15	,	,	PUNCT
issue-1106	8	16	generalization	generalization	NOUN
issue-1106	8	17	,	,	PUNCT
issue-1106	8	18	systematization	systematization	NOUN
issue-1106	8	19	,	,	PUNCT
issue-1106	8	20	historical	historical	ADJ
issue-1106	8	21	and	and	CCONJ
issue-1106	8	22	logical	logical	ADJ
issue-1106	8	23	methods	method	NOUN
issue-1106	8	24	.	.	PUNCT
issue-1106	9	1	results	result	NOUN
issue-1106	9	2	.	.	PUNCT
issue-1106	10	1	information	information	NOUN
issue-1106	10	2	deficiency	deficiency	NOUN
issue-1106	10	3	arising	arise	VERB
issue-1106	10	4	from	from	ADP
issue-1106	10	5	the	the	DET
issue-1106	10	6	formation	formation	NOUN
issue-1106	10	7	of	of	ADP
issue-1106	10	8	exclusively	exclusively	ADV
issue-1106	10	9	financial	financial	ADJ
issue-1106	10	10	statements	statement	NOUN
issue-1106	10	11	stimulates	stimulate	VERB
issue-1106	10	12	the	the	DET
issue-1106	10	13	emergence	emergence	NOUN
issue-1106	10	14	of	of	ADP
issue-1106	10	15	integrated	integrated	ADJ
issue-1106	10	16	reporting	reporting	NOUN
issue-1106	10	17	.	.	PUNCT
issue-1106	11	1	non	non	ADJ
issue-1106	11	2	-	-	ADJ
issue-1106	11	3	financial	financial	ADJ
issue-1106	11	4	reporting	reporting	NOUN
issue-1106	11	5	(	(	PUNCT
issue-1106	11	6	social	social	ADJ
issue-1106	11	7	,	,	PUNCT
issue-1106	11	8	environmental	environmental	ADJ
issue-1106	11	9	,	,	PUNCT
issue-1106	11	10	etc	etc	X
issue-1106	11	11	.	.	X
issue-1106	11	12	)	)	PUNCT
issue-1106	11	13	provides	provide	VERB
issue-1106	11	14	useful	useful	ADJ
issue-1106	11	15	information	information	NOUN
issue-1106	11	16	but	but	CCONJ
issue-1106	11	17	does	do	AUX
issue-1106	11	18	not	not	PART
issue-1106	11	19	reflect	reflect	VERB
issue-1106	11	20	the	the	DET
issue-1106	11	21	relationship	relationship	NOUN
issue-1106	11	22	between	between	ADP
issue-1106	11	23	different	different	ADJ
issue-1106	11	24	aspects	aspect	NOUN
issue-1106	11	25	of	of	ADP
issue-1106	11	26	the	the	DET
issue-1106	11	27	company	company	NOUN
issue-1106	11	28	’s	’s	PART
issue-1106	11	29	activities	activity	NOUN
issue-1106	11	30	and	and	CCONJ
issue-1106	11	31	its	its	PRON
issue-1106	11	32	results	result	NOUN
issue-1106	11	33	,	,	PUNCT
issue-1106	11	34	which	which	PRON
issue-1106	11	35	does	do	AUX
issue-1106	11	36	not	not	PART
issue-1106	11	37	contribute	contribute	VERB
issue-1106	11	38	to	to	ADP
issue-1106	11	39	understanding	understand	VERB
issue-1106	11	40	its	its	PRON
issue-1106	11	41	ability	ability	NOUN
issue-1106	11	42	to	to	PART
issue-1106	11	43	create	create	VERB
issue-1106	11	44	value	value	NOUN
issue-1106	11	45	over	over	ADP
issue-1106	11	46	time	time	NOUN
issue-1106	11	47	.	.	PUNCT
issue-1106	12	1	the	the	DET
issue-1106	12	2	constant	constant	ADJ
issue-1106	12	3	trend	trend	NOUN
issue-1106	12	4	of	of	ADP
issue-1106	12	5	companies	company	NOUN
issue-1106	12	6	to	to	PART
issue-1106	12	7	sustainable	sustainable	ADJ
issue-1106	12	8	development	development	NOUN
issue-1106	12	9	involves	involve	VERB
issue-1106	12	10	the	the	DET
issue-1106	12	11	study	study	NOUN
issue-1106	12	12	of	of	ADP
issue-1106	12	13	issues	issue	NOUN
issue-1106	12	14	of	of	ADP
issue-1106	12	15	formation	formation	NOUN
issue-1106	12	16	of	of	ADP
issue-1106	12	17	integrated	integrated	ADJ
issue-1106	12	18	reporting	reporting	NOUN
issue-1106	12	19	as	as	ADP
issue-1106	12	20	a	a	DET
issue-1106	12	21	tool	tool	NOUN
issue-1106	12	22	for	for	ADP
issue-1106	12	23	building	build	VERB
issue-1106	12	24	a	a	DET
issue-1106	12	25	sustainable	sustainable	ADJ
issue-1106	12	26	business	business	NOUN
issue-1106	12	27	.	.	PUNCT
issue-1106	13	1	the	the	DET
issue-1106	13	2	integrated	integrate	VERB
issue-1106	13	3	report	report	NOUN
issue-1106	13	4	aims	aim	VERB
issue-1106	13	5	to	to	PART
issue-1106	13	6	provide	provide	VERB
issue-1106	13	7	an	an	DET
issue-1106	13	8	insight	insight	NOUN
issue-1106	13	9	into	into	ADP
issue-1106	13	10	the	the	DET
issue-1106	13	11	company	company	NOUN
issue-1106	13	12	’s	’s	PART
issue-1106	13	13	resources	resource	NOUN
issue-1106	13	14	and	and	CCONJ
issue-1106	13	15	relationships	relationship	NOUN
issue-1106	13	16	that	that	PRON
issue-1106	13	17	are	be	AUX
issue-1106	13	18	known	know	VERB
issue-1106	13	19	as	as	ADP
issue-1106	13	20	the	the	DET
issue-1106	13	21	capitals	capital	NOUN
issue-1106	13	22	and	and	CCONJ
issue-1106	13	23	how	how	SCONJ
issue-1106	13	24	the	the	DET
issue-1106	13	25	company	company	NOUN
issue-1106	13	26	interacts	interact	VERB
issue-1106	13	27	with	with	ADP
issue-1106	13	28	the	the	DET
issue-1106	13	29	external	external	ADJ
issue-1106	13	30	environment	environment	NOUN
issue-1106	13	31	and	and	CCONJ
issue-1106	13	32	the	the	DET
issue-1106	13	33	capitals	capital	NOUN
issue-1106	13	34	to	to	PART
issue-1106	13	35	create	create	VERB
issue-1106	13	36	value	value	NOUN
issue-1106	13	37	.	.	PUNCT
issue-1106	14	1	key	key	ADJ
issue-1106	14	2	indicators	indicator	NOUN
issue-1106	14	3	of	of	ADP
issue-1106	14	4	sustainability	sustainability	NOUN
issue-1106	14	5	reporting	reporting	NOUN
issue-1106	14	6	,	,	PUNCT
issue-1106	14	7	which	which	PRON
issue-1106	14	8	should	should	AUX
issue-1106	14	9	be	be	AUX
issue-1106	14	10	reflected	reflect	VERB
issue-1106	14	11	in	in	ADP
issue-1106	14	12	integrated	integrated	ADJ
issue-1106	14	13	reporting	reporting	NOUN
issue-1106	14	14	,	,	PUNCT
issue-1106	14	15	are	be	AUX
issue-1106	14	16	grouped	group	VERB
issue-1106	14	17	into	into	ADP
issue-1106	14	18	three	three	NUM
issue-1106	14	19	components	component	NOUN
issue-1106	14	20	:	:	PUNCT
issue-1106	14	21	economic	economic	ADJ
issue-1106	14	22	,	,	PUNCT
issue-1106	14	23	environmental	environmental	ADJ
issue-1106	14	24	,	,	PUNCT
issue-1106	14	25	and	and	CCONJ
issue-1106	14	26	social	social	ADJ
issue-1106	14	27	.	.	PUNCT
issue-1106	15	1	they	they	PRON
issue-1106	15	2	are	be	AUX
issue-1106	15	3	based	base	VERB
issue-1106	15	4	on	on	ADP
issue-1106	15	5	an	an	DET
issue-1106	15	6	assessment	assessment	NOUN
issue-1106	15	7	of	of	ADP
issue-1106	15	8	the	the	DET
issue-1106	15	9	value	value	NOUN
issue-1106	15	10	of	of	ADP
issue-1106	15	11	business	business	NOUN
issue-1106	15	12	and	and	CCONJ
issue-1106	15	13	the	the	DET
issue-1106	15	14	value	value	NOUN
issue-1106	15	15	of	of	ADP
issue-1106	15	16	capitals	capital	NOUN
issue-1106	15	17	.	.	PUNCT
issue-1106	16	1	companies	company	NOUN
issue-1106	16	2	interested	interested	ADJ
issue-1106	16	3	in	in	ADP
issue-1106	16	4	implementing	implement	VERB
issue-1106	16	5	integrated	integrate	VERB
issue-1106	16	6	reporting	reporting	NOUN
issue-1106	16	7	face	face	NOUN
issue-1106	16	8	a	a	DET
issue-1106	16	9	number	number	NOUN
issue-1106	16	10	of	of	ADP
issue-1106	16	11	challenges	challenge	NOUN
issue-1106	16	12	,	,	PUNCT
issue-1106	16	13	beginning	begin	VERB
issue-1106	16	14	with	with	ADP
issue-1106	16	15	the	the	DET
issue-1106	16	16	fact	fact	NOUN
issue-1106	16	17	that	that	SCONJ
issue-1106	16	18	no	no	DET
issue-1106	16	19	globally	globally	ADV
issue-1106	16	20	accepted	accept	VERB
issue-1106	16	21	framework	framework	NOUN
issue-1106	16	22	specifying	specify	VERB
issue-1106	16	23	what	what	PRON
issue-1106	16	24	goes	go	VERB
issue-1106	16	25	into	into	ADP
issue-1106	16	26	an	an	DET
issue-1106	16	27	integrated	integrate	VERB
issue-1106	16	28	report	report	NOUN
issue-1106	16	29	exists	exist	VERB
issue-1106	16	30	.	.	PUNCT
issue-1106	17	1	but	but	CCONJ
issue-1106	17	2	there	there	PRON
issue-1106	17	3	are	be	VERB
issue-1106	17	4	a	a	DET
issue-1106	17	5	growing	grow	VERB
issue-1106	17	6	number	number	NOUN
issue-1106	17	7	of	of	ADP
issue-1106	17	8	examples	example	NOUN
issue-1106	17	9	of	of	ADP
issue-1106	17	10	integrated	integrate	VERB
issue-1106	17	11	reports	report	NOUN
issue-1106	17	12	from	from	ADP
issue-1106	17	13	which	which	PRON
issue-1106	17	14	companies	company	NOUN
issue-1106	17	15	can	can	AUX
issue-1106	17	16	learn	learn	VERB
issue-1106	17	17	.	.	PUNCT
issue-1106	18	1	practical	practical	ADJ
issue-1106	18	2	implications	implication	NOUN
issue-1106	18	3	.	.	PUNCT
issue-1106	19	1	this	this	PRON
issue-1106	19	2	is	be	AUX
issue-1106	19	3	an	an	DET
issue-1106	19	4	explanatory	explanatory	ADJ
issue-1106	19	5	research	research	NOUN
issue-1106	19	6	to	to	PART
issue-1106	19	7	come	come	VERB
issue-1106	19	8	with	with	ADP
issue-1106	19	9	conceptual	conceptual	ADJ
issue-1106	19	10	paper	paper	NOUN
issue-1106	19	11	cited	cite	VERB
issue-1106	19	12	with	with	ADP
issue-1106	19	13	recent	recent	ADJ
issue-1106	19	14	literature	literature	NOUN
issue-1106	19	15	for	for	ADP
issue-1106	19	16	understanding	understand	VERB
issue-1106	19	17	the	the	DET
issue-1106	19	18	impact	impact	NOUN
issue-1106	19	19	of	of	ADP
issue-1106	19	20	sustainable	sustainable	ADJ
issue-1106	19	21	development	development	NOUN
issue-1106	19	22	ideas	idea	NOUN
issue-1106	19	23	on	on	ADP
issue-1106	19	24	the	the	DET
issue-1106	19	25	emergence	emergence	NOUN
issue-1106	19	26	of	of	ADP
issue-1106	19	27	integrated	integrated	ADJ
issue-1106	19	28	reporting	reporting	NOUN
issue-1106	19	29	.	.	PUNCT
issue-1106	20	1	despite	despite	SCONJ
issue-1106	20	2	the	the	DET
issue-1106	20	3	long	long	ADJ
issue-1106	20	4	list	list	NOUN
issue-1106	20	5	of	of	ADP
issue-1106	20	6	internal	internal	ADJ
issue-1106	20	7	and	and	CCONJ
issue-1106	20	8	external	external	ADJ
issue-1106	20	9	challenges	challenge	NOUN
issue-1106	20	10	,	,	PUNCT
issue-1106	20	11	the	the	DET
issue-1106	20	12	list	list	NOUN
issue-1106	20	13	of	of	ADP
issue-1106	20	14	drivers	driver	NOUN
issue-1106	20	15	contains	contain	VERB
issue-1106	20	16	a	a	DET
issue-1106	20	17	wide	wide	ADJ
issue-1106	20	18	range	range	NOUN
issue-1106	20	19	of	of	ADP
issue-1106	20	20	business	business	NOUN
issue-1106	20	21	advantages	advantage	NOUN
issue-1106	20	22	.	.	PUNCT
issue-1106	21	1	value	value	NOUN
issue-1106	21	2	/	/	SYM
issue-1106	21	3	originality	originality	NOUN
issue-1106	21	4	.	.	PUNCT
issue-1106	22	1	integrated	integrate	VERB
issue-1106	22	2	reporting	reporting	NOUN
issue-1106	22	3	is	be	AUX
issue-1106	22	4	a	a	DET
issue-1106	22	5	powerful	powerful	ADJ
issue-1106	22	6	tool	tool	NOUN
issue-1106	22	7	for	for	ADP
issue-1106	22	8	transparency	transparency	NOUN
issue-1106	22	9	and	and	CCONJ
issue-1106	22	10	information	information	NOUN
issue-1106	22	11	openness	openness	NOUN
issue-1106	22	12	of	of	ADP
issue-1106	22	13	the	the	DET
issue-1106	22	14	company	company	NOUN
issue-1106	22	15	,	,	PUNCT
issue-1106	22	16	which	which	PRON
issue-1106	22	17	contributes	contribute	VERB
issue-1106	22	18	to	to	ADP
issue-1106	22	19	the	the	DET
issue-1106	22	20	sustainability	sustainability	NOUN
issue-1106	22	21	of	of	ADP
issue-1106	22	22	the	the	DET
issue-1106	22	23	business	business	NOUN
issue-1106	22	24	.	.	PUNCT
issue-1106	23	1	integrated	integrate	VERB
issue-1106	23	2	reporting	reporting	NOUN
issue-1106	23	3	can	can	AUX
issue-1106	23	4	become	become	VERB
issue-1106	23	5	a	a	DET
issue-1106	23	6	tool	tool	NOUN
issue-1106	23	7	for	for	ADP
issue-1106	23	8	building	build	VERB
issue-1106	23	9	a	a	DET
issue-1106	23	10	sustainable	sustainable	ADJ
issue-1106	23	11	business	business	NOUN
issue-1106	23	12	for	for	ADP
issue-1106	23	13	a	a	DET
issue-1106	23	14	company	company	NOUN
issue-1106	23	15	.	.	PUNCT
issue-1106	24	1	in	in	ADP
issue-1106	24	2	the	the	DET
issue-1106	24	3	process	process	NOUN
issue-1106	24	4	of	of	ADP
issue-1106	24	5	its	its	PRON
issue-1106	24	6	implementation	implementation	NOUN
issue-1106	24	7	and	and	CCONJ
issue-1106	24	8	formation	formation	NOUN
issue-1106	24	9	,	,	PUNCT
issue-1106	24	10	the	the	DET
issue-1106	24	11	issues	issue	NOUN
issue-1106	24	12	of	of	ADP
issue-1106	24	13	the	the	DET
issue-1106	24	14	need	need	NOUN
issue-1106	24	15	to	to	PART
issue-1106	24	16	transform	transform	VERB
issue-1106	24	17	the	the	DET
issue-1106	24	18	company	company	NOUN
issue-1106	24	19	’s	’s	PART
issue-1106	24	20	management	management	NOUN
issue-1106	24	21	system	system	NOUN
issue-1106	24	22	,	,	PUNCT
issue-1106	24	23	strengthen	strengthen	VERB
issue-1106	24	24	control	control	NOUN
issue-1106	24	25	over	over	ADP
issue-1106	24	26	the	the	DET
issue-1106	24	27	solution	solution	NOUN
issue-1106	24	28	of	of	ADP
issue-1106	24	29	environmental	environmental	ADJ
issue-1106	24	30	and	and	CCONJ
issue-1106	24	31	social	social	ADJ
issue-1106	24	32	problems	problem	NOUN
issue-1106	24	33	,	,	PUNCT
issue-1106	24	34	study	study	VERB
issue-1106	24	35	and	and	CCONJ
issue-1106	24	36	improve	improve	VERB
issue-1106	24	37	the	the	DET
issue-1106	24	38	company	company	NOUN
issue-1106	24	39	’s	’s	PART
issue-1106	24	40	business	business	NOUN
issue-1106	24	41	strategy	strategy	NOUN
issue-1106	24	42	should	should	AUX
issue-1106	24	43	be	be	AUX
issue-1106	24	44	resolved	resolve	VERB
issue-1106	24	45	.	.	PUNCT
issue-1106	25	1	key	key	ADJ
issue-1106	25	2	words	word	NOUN
issue-1106	25	3	:	:	PUNCT
issue-1106	25	4	integrated	integrated	ADJ
issue-1106	25	5	reporting	reporting	NOUN
issue-1106	25	6	,	,	PUNCT
issue-1106	25	7	sustainable	sustainable	ADJ
issue-1106	25	8	development	development	NOUN
issue-1106	25	9	,	,	PUNCT
issue-1106	25	10	international	international	ADJ
issue-1106	25	11	integrated	integrated	ADJ
issue-1106	25	12	reporting	reporting	NOUN
issue-1106	25	13	council	council	NOUN
issue-1106	25	14	,	,	PUNCT
issue-1106	25	15	stakeholders	stakeholder	NOUN
issue-1106	25	16	,	,	PUNCT
issue-1106	25	17	value	value	NOUN
issue-1106	25	18	creation	creation	NOUN
issue-1106	25	19	,	,	PUNCT
issue-1106	25	20	financial	financial	ADJ
issue-1106	25	21	statements	statement	NOUN
issue-1106	25	22	.	.	PUNCT
issue-1106	26	1	jel	jel	PROPN
issue-1106	26	2	classification	classification	NOUN
issue-1106	26	3	:	:	PUNCT
issue-1106	26	4	m41	m41	NUM
issue-1106	26	5	,	,	PUNCT
issue-1106	26	6	f20	f20	NOUN
issue-1106	26	7	,	,	PUNCT
issue-1106	26	8	f38	f38	PROPN
issue-1106	26	9	,	,	PUNCT
issue-1106	26	10	f63	f63	PROPN
issue-1106	26	11	1	1	NUM
issue-1106	26	12	.	.	PUNCT
issue-1106	26	13	introduction	introduction	NOUN
issue-1106	26	14	the	the	DET
issue-1106	26	15	21st	21st	ADJ
issue-1106	26	16	century	century	NOUN
issue-1106	26	17	has	have	AUX
issue-1106	26	18	been	be	AUX
issue-1106	26	19	marked	mark	VERB
issue-1106	26	20	by	by	ADP
issue-1106	26	21	the	the	DET
issue-1106	26	22	onset	onset	NOUN
issue-1106	26	23	of	of	ADP
issue-1106	26	24	the	the	DET
issue-1106	26	25	era	era	NOUN
issue-1106	26	26	of	of	ADP
issue-1106	26	27	an	an	DET
issue-1106	26	28	innovative	innovative	ADJ
issue-1106	26	29	economy	economy	NOUN
issue-1106	26	30	,	,	PUNCT
issue-1106	26	31	in	in	ADP
issue-1106	26	32	which	which	PRON
issue-1106	26	33	the	the	DET
issue-1106	26	34	competitiveness	competitiveness	NOUN
issue-1106	26	35	of	of	ADP
issue-1106	26	36	organizations	organization	NOUN
issue-1106	26	37	and	and	CCONJ
issue-1106	26	38	the	the	DET
issue-1106	26	39	state	state	NOUN
issue-1106	26	40	is	be	AUX
issue-1106	26	41	inextricably	inextricably	ADV
issue-1106	26	42	linked	link	VERB
issue-1106	26	43	with	with	ADP
issue-1106	26	44	the	the	DET
issue-1106	26	45	introduction	introduction	NOUN
issue-1106	26	46	of	of	ADP
issue-1106	26	47	the	the	DET
issue-1106	26	48	scientific	scientific	ADJ
issue-1106	26	49	and	and	CCONJ
issue-1106	26	50	technological	technological	ADJ
issue-1106	26	51	achievements	achievement	NOUN
issue-1106	26	52	into	into	ADP
issue-1106	26	53	the	the	DET
issue-1106	26	54	economic	economic	ADJ
issue-1106	26	55	process	process	NOUN
issue-1106	26	56	.	.	PUNCT
issue-1106	27	1	the	the	DET
issue-1106	27	2	great	great	ADJ
issue-1106	27	3	theoretical	theoretical	ADJ
issue-1106	27	4	physicist	physicist	NOUN
issue-1106	27	5	albert	albert	PROPN
issue-1106	27	6	einstein	einstein	PROPN
issue-1106	27	7	noted	note	VERB
issue-1106	27	8	about	about	ADP
issue-1106	27	9	technologies	technology	NOUN
issue-1106	27	10	following	follow	VERB
issue-1106	27	11	:	:	PUNCT
issue-1106	27	12	“	"	PUNCT
issue-1106	27	13	it	it	PRON
issue-1106	27	14	has	have	AUX
issue-1106	27	15	become	become	VERB
issue-1106	27	16	appallingly	appallingly	ADV
issue-1106	27	17	obvious	obvious	ADJ
issue-1106	27	18	that	that	SCONJ
issue-1106	27	19	our	our	PRON
issue-1106	27	20	technology	technology	NOUN
issue-1106	27	21	has	have	AUX
issue-1106	27	22	exceeded	exceed	VERB
issue-1106	27	23	baltic	baltic	ADJ
issue-1106	27	24	journal	journal	NOUN
issue-1106	27	25	of	of	ADP
issue-1106	27	26	economic	economic	ADJ
issue-1106	27	27	studies	study	NOUN
issue-1106	27	28	130	130	NUM
issue-1106	27	29	vol	vol	NOUN
issue-1106	27	30	.	.	PROPN
issue-1106	28	1	7	7	NUM
issue-1106	29	1	no	no	NOUN
issue-1106	29	2	.	.	NOUN
issue-1106	29	3	2	2	NUM
issue-1106	29	4	,	,	PUNCT
issue-1106	29	5	2021	2021	NUM
issue-1106	29	6	our	our	PRON
issue-1106	29	7	humanity	humanity	NOUN
issue-1106	29	8	”	"	PUNCT
issue-1106	29	9	.	.	PUNCT
issue-1106	30	1	don	don	PROPN
issue-1106	30	2	delillo	delillo	PROPN
issue-1106	30	3	,	,	PUNCT
issue-1106	30	4	american	american	ADJ
issue-1106	30	5	novelist	novelist	NOUN
issue-1106	30	6	,	,	PUNCT
issue-1106	30	7	has	have	VERB
issue-1106	30	8	the	the	DET
issue-1106	30	9	following	following	ADJ
issue-1106	30	10	point	point	NOUN
issue-1106	30	11	of	of	ADP
issue-1106	30	12	view	view	NOUN
issue-1106	30	13	about	about	ADP
issue-1106	30	14	technology	technology	NOUN
issue-1106	30	15	:	:	PUNCT
issue-1106	30	16	“	"	PUNCT
issue-1106	30	17	this	this	PRON
issue-1106	30	18	is	be	AUX
issue-1106	30	19	the	the	DET
issue-1106	30	20	whole	whole	ADJ
issue-1106	30	21	point	point	NOUN
issue-1106	30	22	of	of	ADP
issue-1106	30	23	technology	technology	NOUN
issue-1106	30	24	.	.	PUNCT
issue-1106	31	1	it	it	PRON
issue-1106	31	2	creates	create	VERB
issue-1106	31	3	an	an	DET
issue-1106	31	4	appetite	appetite	NOUN
issue-1106	31	5	for	for	ADP
issue-1106	31	6	immortality	immortality	NOUN
issue-1106	31	7	on	on	ADP
issue-1106	31	8	the	the	DET
issue-1106	31	9	one	one	NUM
issue-1106	31	10	hand	hand	NOUN
issue-1106	31	11	.	.	PUNCT
issue-1106	32	1	it	it	PRON
issue-1106	32	2	threatens	threaten	VERB
issue-1106	32	3	universal	universal	ADJ
issue-1106	32	4	extinction	extinction	NOUN
issue-1106	32	5	on	on	ADP
issue-1106	32	6	the	the	DET
issue-1106	32	7	other	other	ADJ
issue-1106	32	8	.	.	PUNCT
issue-1106	33	1	technology	technology	NOUN
issue-1106	33	2	is	be	AUX
issue-1106	33	3	lust	lust	NOUN
issue-1106	33	4	removed	remove	VERB
issue-1106	33	5	from	from	ADP
issue-1106	33	6	nature	nature	NOUN
issue-1106	33	7	”	"	PUNCT
issue-1106	33	8	.	.	PUNCT
issue-1106	34	1	omar	omar	PROPN
issue-1106	34	2	n.	n.	PROPN
issue-1106	34	3	bradley	bradley	PROPN
issue-1106	34	4	,	,	PUNCT
issue-1106	34	5	an	an	DET
issue-1106	34	6	american	american	ADJ
issue-1106	34	7	military	military	ADJ
issue-1106	34	8	leader	leader	NOUN
issue-1106	34	9	and	and	CCONJ
issue-1106	34	10	general	general	NOUN
issue-1106	34	11	of	of	ADP
issue-1106	34	12	the	the	DET
issue-1106	34	13	us	us	PROPN
issue-1106	34	14	army	army	NOUN
issue-1106	34	15	,	,	PUNCT
issue-1106	34	16	said	say	VERB
issue-1106	34	17	the	the	DET
issue-1106	34	18	following	following	NOUN
issue-1106	34	19	:	:	PUNCT
issue-1106	34	20	“	"	PUNCT
issue-1106	34	21	if	if	SCONJ
issue-1106	34	22	we	we	PRON
issue-1106	34	23	continue	continue	VERB
issue-1106	34	24	to	to	PART
issue-1106	34	25	develop	develop	VERB
issue-1106	34	26	our	our	PRON
issue-1106	34	27	technology	technology	NOUN
issue-1106	34	28	without	without	ADP
issue-1106	34	29	wisdom	wisdom	NOUN
issue-1106	34	30	or	or	CCONJ
issue-1106	34	31	prudence	prudence	NOUN
issue-1106	34	32	,	,	PUNCT
issue-1106	34	33	our	our	PRON
issue-1106	34	34	servant	servant	NOUN
issue-1106	34	35	may	may	AUX
issue-1106	34	36	prove	prove	VERB
issue-1106	34	37	to	to	PART
issue-1106	34	38	be	be	AUX
issue-1106	34	39	our	our	PRON
issue-1106	34	40	executioner	executioner	NOUN
issue-1106	34	41	”	"	PUNCT
issue-1106	34	42	.	.	PUNCT
issue-1106	35	1	three	three	NUM
issue-1106	35	2	completely	completely	ADV
issue-1106	35	3	different	different	ADJ
issue-1106	35	4	personalities	personality	NOUN
issue-1106	35	5	agreed	agree	VERB
issue-1106	35	6	on	on	ADP
issue-1106	35	7	the	the	DET
issue-1106	35	8	same	same	ADJ
issue-1106	35	9	opinion	opinion	NOUN
issue-1106	35	10	–	–	PUNCT
issue-1106	35	11	the	the	DET
issue-1106	35	12	development	development	NOUN
issue-1106	35	13	of	of	ADP
issue-1106	35	14	technology	technology	NOUN
issue-1106	35	15	can	can	AUX
issue-1106	35	16	both	both	CCONJ
issue-1106	35	17	improve	improve	VERB
issue-1106	35	18	our	our	PRON
issue-1106	35	19	life	life	NOUN
issue-1106	35	20	and	and	CCONJ
issue-1106	35	21	destroy	destroy	VERB
issue-1106	35	22	it	it	PRON
issue-1106	35	23	.	.	PUNCT
issue-1106	36	1	already	already	ADV
issue-1106	36	2	,	,	PUNCT
issue-1106	36	3	a	a	DET
issue-1106	36	4	detrimental	detrimental	ADJ
issue-1106	36	5	effect	effect	NOUN
issue-1106	36	6	of	of	ADP
issue-1106	36	7	mass	mass	ADJ
issue-1106	36	8	creation	creation	NOUN
issue-1106	36	9	of	of	ADP
issue-1106	36	10	various	various	ADJ
issue-1106	36	11	technologies	technology	NOUN
issue-1106	36	12	is	be	AUX
issue-1106	36	13	reflected	reflect	VERB
issue-1106	36	14	in	in	ADP
issue-1106	36	15	such	such	ADJ
issue-1106	36	16	global	global	ADJ
issue-1106	36	17	problems	problem	NOUN
issue-1106	36	18	as	as	ADP
issue-1106	36	19	increased	increase	VERB
issue-1106	36	20	pollution	pollution	NOUN
issue-1106	36	21	,	,	PUNCT
issue-1106	36	22	severe	severe	ADJ
issue-1106	36	23	depletion	depletion	NOUN
issue-1106	36	24	of	of	ADP
issue-1106	36	25	natural	natural	ADJ
issue-1106	36	26	resources	resource	NOUN
issue-1106	36	27	,	,	PUNCT
issue-1106	36	28	an	an	DET
issue-1106	36	29	increase	increase	NOUN
issue-1106	36	30	in	in	ADP
issue-1106	36	31	the	the	DET
issue-1106	36	32	proportion	proportion	NOUN
issue-1106	36	33	of	of	ADP
issue-1106	36	34	the	the	DET
issue-1106	36	35	unemployed	unemployed	ADJ
issue-1106	36	36	population	population	NOUN
issue-1106	36	37	replaced	replace	VERB
issue-1106	36	38	by	by	ADP
issue-1106	36	39	artificial	artificial	ADJ
issue-1106	36	40	intelligence	intelligence	NOUN
issue-1106	36	41	,	,	PUNCT
issue-1106	36	42	and	and	CCONJ
issue-1106	36	43	other	other	ADJ
issue-1106	36	44	important	important	ADJ
issue-1106	36	45	problems	problem	NOUN
issue-1106	36	46	.	.	PUNCT
issue-1106	37	1	undoubtedly	undoubtedly	ADV
issue-1106	37	2	,	,	PUNCT
issue-1106	37	3	all	all	DET
issue-1106	37	4	this	this	PRON
issue-1106	37	5	can	can	AUX
issue-1106	37	6	not	not	PART
issue-1106	37	7	be	be	AUX
issue-1106	37	8	ignored	ignore	VERB
issue-1106	37	9	and	and	CCONJ
issue-1106	37	10	requires	require	VERB
issue-1106	37	11	the	the	DET
issue-1106	37	12	adoption	adoption	NOUN
issue-1106	37	13	of	of	ADP
issue-1106	37	14	appropriate	appropriate	ADJ
issue-1106	37	15	measures	measure	NOUN
issue-1106	37	16	to	to	PART
issue-1106	37	17	neutralize	neutralize	VERB
issue-1106	37	18	the	the	DET
issue-1106	37	19	negative	negative	ADJ
issue-1106	37	20	impact	impact	NOUN
issue-1106	37	21	and	and	CCONJ
issue-1106	37	22	ensure	ensure	VERB
issue-1106	37	23	sustainable	sustainable	ADJ
issue-1106	37	24	development	development	NOUN
issue-1106	37	25	.	.	PUNCT
issue-1106	38	1	sustainable	sustainable	ADJ
issue-1106	38	2	development	development	NOUN
issue-1106	38	3	is	be	AUX
issue-1106	38	4	not	not	PART
issue-1106	38	5	only	only	ADV
issue-1106	38	6	about	about	ADP
issue-1106	38	7	achieving	achieve	VERB
issue-1106	38	8	long	long	ADJ
issue-1106	38	9	-	-	PUNCT
issue-1106	38	10	term	term	NOUN
issue-1106	38	11	profitability	profitability	NOUN
issue-1106	38	12	,	,	PUNCT
issue-1106	38	13	but	but	CCONJ
issue-1106	38	14	also	also	ADV
issue-1106	38	15	about	about	ADP
issue-1106	38	16	the	the	DET
issue-1106	38	17	company	company	NOUN
issue-1106	38	18	's	's	PART
issue-1106	38	19	acceptance	acceptance	NOUN
issue-1106	38	20	of	of	ADP
issue-1106	38	21	social	social	ADJ
issue-1106	38	22	and	and	CCONJ
issue-1106	38	23	environmental	environmental	ADJ
issue-1106	38	24	responsibility	responsibility	NOUN
issue-1106	38	25	.	.	PUNCT
issue-1106	39	1	long	long	ADJ
issue-1106	39	2	-	-	PUNCT
issue-1106	39	3	term	term	NOUN
issue-1106	39	4	sustainability	sustainability	NOUN
issue-1106	39	5	creates	create	VERB
issue-1106	39	6	the	the	DET
issue-1106	39	7	necessary	necessary	ADJ
issue-1106	39	8	conditions	condition	NOUN
issue-1106	39	9	for	for	ADP
issue-1106	39	10	achieving	achieve	VERB
issue-1106	39	11	the	the	DET
issue-1106	39	12	main	main	ADJ
issue-1106	39	13	business	business	NOUN
issue-1106	39	14	goal	goal	NOUN
issue-1106	39	15	–	–	PUNCT
issue-1106	39	16	value	value	NOUN
issue-1106	39	17	creation	creation	NOUN
issue-1106	39	18	.	.	PUNCT
issue-1106	40	1	increasing	increase	VERB
issue-1106	40	2	the	the	DET
issue-1106	40	3	transparency	transparency	NOUN
issue-1106	40	4	and	and	CCONJ
issue-1106	40	5	sustainability	sustainability	NOUN
issue-1106	40	6	of	of	ADP
issue-1106	40	7	the	the	DET
issue-1106	40	8	business	business	NOUN
issue-1106	40	9	requires	require	VERB
issue-1106	40	10	the	the	DET
issue-1106	40	11	modernization	modernization	NOUN
issue-1106	40	12	of	of	ADP
issue-1106	40	13	the	the	DET
issue-1106	40	14	company	company	NOUN
issue-1106	40	15	's	's	PART
issue-1106	40	16	reporting	reporting	NOUN
issue-1106	40	17	system	system	NOUN
issue-1106	40	18	.	.	PUNCT
issue-1106	41	1	traditional	traditional	ADJ
issue-1106	41	2	annual	annual	ADJ
issue-1106	41	3	reports	report	NOUN
issue-1106	41	4	are	be	AUX
issue-1106	41	5	unable	unable	ADJ
issue-1106	41	6	to	to	PART
issue-1106	41	7	provide	provide	VERB
issue-1106	41	8	investors	investor	NOUN
issue-1106	41	9	with	with	ADP
issue-1106	41	10	enough	enough	ADJ
issue-1106	41	11	relevant	relevant	ADJ
issue-1106	41	12	information	information	NOUN
issue-1106	41	13	to	to	PART
issue-1106	41	14	forecast	forecast	VERB
issue-1106	41	15	the	the	DET
issue-1106	41	16	ability	ability	NOUN
issue-1106	41	17	of	of	ADP
issue-1106	41	18	corporations	corporation	NOUN
issue-1106	41	19	to	to	PART
issue-1106	41	20	create	create	VERB
issue-1106	41	21	value	value	NOUN
issue-1106	41	22	in	in	ADP
issue-1106	41	23	the	the	DET
issue-1106	41	24	long	long	ADJ
issue-1106	41	25	term	term	NOUN
issue-1106	41	26	.	.	PUNCT
issue-1106	42	1	the	the	DET
issue-1106	42	2	economic	economic	ADJ
issue-1106	42	3	environment	environment	NOUN
issue-1106	42	4	changed	change	VERB
issue-1106	42	5	dramatically	dramatically	ADV
issue-1106	42	6	in	in	ADP
issue-1106	42	7	the	the	DET
issue-1106	42	8	last	last	ADJ
issue-1106	42	9	20	20	NUM
issue-1106	42	10	years	year	NOUN
issue-1106	42	11	.	.	PUNCT
issue-1106	43	1	accounting	accounting	NOUN
issue-1106	43	2	needs	need	NOUN
issue-1106	43	3	to	to	PART
issue-1106	43	4	change	change	VERB
issue-1106	43	5	accordingly	accordingly	ADV
issue-1106	43	6	.	.	PUNCT
issue-1106	44	1	it	it	PRON
issue-1106	44	2	can	can	AUX
issue-1106	44	3	be	be	AUX
issue-1106	44	4	argued	argue	VERB
issue-1106	44	5	that	that	SCONJ
issue-1106	44	6	accounting	accounting	NOUN
issue-1106	44	7	should	should	AUX
issue-1106	44	8	be	be	AUX
issue-1106	44	9	adapted	adapt	VERB
issue-1106	44	10	to	to	ADP
issue-1106	44	11	the	the	DET
issue-1106	44	12	changing	change	VERB
issue-1106	44	13	conditions	condition	NOUN
issue-1106	44	14	of	of	ADP
issue-1106	44	15	a	a	DET
issue-1106	44	16	modern	modern	ADJ
issue-1106	44	17	enterprise	enterprise	NOUN
issue-1106	44	18	and	and	CCONJ
issue-1106	44	19	more	more	ADV
issue-1106	44	20	fully	fully	ADV
issue-1106	44	21	take	take	VERB
issue-1106	44	22	into	into	ADP
issue-1106	44	23	account	account	NOUN
issue-1106	44	24	aspects	aspect	NOUN
issue-1106	44	25	of	of	ADP
issue-1106	44	26	sustainable	sustainable	ADJ
issue-1106	44	27	development	development	NOUN
issue-1106	44	28	and	and	CCONJ
issue-1106	44	29	strategic	strategic	ADJ
issue-1106	44	30	planning	planning	NOUN
issue-1106	44	31	of	of	ADP
issue-1106	44	32	economic	economic	ADJ
issue-1106	44	33	consequences	consequence	NOUN
issue-1106	44	34	.	.	PUNCT
issue-1106	45	1	one	one	NUM
issue-1106	45	2	of	of	ADP
issue-1106	45	3	the	the	DET
issue-1106	45	4	most	most	ADV
issue-1106	45	5	promising	promising	ADJ
issue-1106	45	6	areas	area	NOUN
issue-1106	45	7	for	for	ADP
issue-1106	45	8	the	the	DET
issue-1106	45	9	development	development	NOUN
issue-1106	45	10	of	of	ADP
issue-1106	45	11	corporate	corporate	ADJ
issue-1106	45	12	reporting	reporting	NOUN
issue-1106	45	13	is	be	AUX
issue-1106	45	14	the	the	DET
issue-1106	45	15	concept	concept	NOUN
issue-1106	45	16	of	of	ADP
issue-1106	45	17	integrated	integrated	ADJ
issue-1106	45	18	reporting	reporting	NOUN
issue-1106	45	19	,	,	PUNCT
issue-1106	45	20	which	which	PRON
issue-1106	45	21	accumulates	accumulate	VERB
issue-1106	45	22	current	current	ADJ
issue-1106	45	23	trends	trend	NOUN
issue-1106	45	24	in	in	ADP
issue-1106	45	25	the	the	DET
issue-1106	45	26	external	external	ADJ
issue-1106	45	27	environment	environment	NOUN
issue-1106	45	28	and	and	CCONJ
issue-1106	45	29	the	the	DET
issue-1106	45	30	needs	need	NOUN
issue-1106	45	31	of	of	ADP
issue-1106	45	32	business	business	NOUN
issue-1106	45	33	partners	partner	NOUN
issue-1106	45	34	.	.	PUNCT
issue-1106	46	1	the	the	DET
issue-1106	46	2	concept	concept	NOUN
issue-1106	46	3	is	be	AUX
issue-1106	46	4	aimed	aim	VERB
issue-1106	46	5	at	at	ADP
issue-1106	46	6	disclosing	disclose	VERB
issue-1106	46	7	information	information	NOUN
issue-1106	46	8	about	about	ADP
issue-1106	46	9	the	the	DET
issue-1106	46	10	creation	creation	NOUN
issue-1106	46	11	of	of	ADP
issue-1106	46	12	the	the	DET
issue-1106	46	13	company	company	NOUN
issue-1106	46	14	's	's	PART
issue-1106	46	15	value	value	NOUN
issue-1106	46	16	,	,	PUNCT
issue-1106	46	17	reflecting	reflect	VERB
issue-1106	46	18	the	the	DET
issue-1106	46	19	relationship	relationship	NOUN
issue-1106	46	20	between	between	ADP
issue-1106	46	21	the	the	DET
issue-1106	46	22	results	result	NOUN
issue-1106	46	23	of	of	ADP
issue-1106	46	24	the	the	DET
issue-1106	46	25	organization	organization	NOUN
issue-1106	46	26	's	's	PART
issue-1106	46	27	activities	activity	NOUN
issue-1106	46	28	and	and	CCONJ
issue-1106	46	29	their	their	PRON
issue-1106	46	30	various	various	ADJ
issue-1106	46	31	consequences	consequence	NOUN
issue-1106	46	32	,	,	PUNCT
issue-1106	46	33	focused	focus	VERB
issue-1106	46	34	on	on	ADP
issue-1106	46	35	the	the	DET
issue-1106	46	36	future	future	NOUN
issue-1106	46	37	,	,	PUNCT
issue-1106	46	38	structured	structure	VERB
issue-1106	46	39	in	in	ADP
issue-1106	46	40	accordance	accordance	NOUN
issue-1106	46	41	with	with	ADP
issue-1106	46	42	the	the	DET
issue-1106	46	43	strategic	strategic	ADJ
issue-1106	46	44	objectives	objective	NOUN
issue-1106	46	45	of	of	ADP
issue-1106	46	46	the	the	DET
issue-1106	46	47	company	company	NOUN
issue-1106	46	48	and	and	CCONJ
issue-1106	46	49	its	its	PRON
issue-1106	46	50	business	business	NOUN
issue-1106	46	51	model	model	NOUN
issue-1106	46	52	.	.	PUNCT
issue-1106	47	1	victor	victor	PROPN
issue-1106	47	2	hugo	hugo	PROPN
issue-1106	47	3	said	say	VERB
issue-1106	47	4	that	that	SCONJ
issue-1106	47	5	,	,	PUNCT
issue-1106	47	6	“	"	PUNCT
issue-1106	47	7	nothing	nothing	PRON
issue-1106	47	8	is	be	AUX
issue-1106	47	9	as	as	ADV
issue-1106	47	10	powerful	powerful	ADJ
issue-1106	47	11	as	as	ADP
issue-1106	47	12	an	an	DET
issue-1106	47	13	idea	idea	NOUN
issue-1106	47	14	whose	whose	DET
issue-1106	47	15	time	time	NOUN
issue-1106	47	16	has	have	AUX
issue-1106	47	17	come	come	VERB
issue-1106	47	18	”	"	PUNCT
issue-1106	47	19	.	.	PUNCT
issue-1106	48	1	in	in	ADP
issue-1106	48	2	a	a	DET
issue-1106	48	3	world	world	NOUN
issue-1106	48	4	of	of	ADP
issue-1106	48	5	rapid	rapid	ADJ
issue-1106	48	6	change	change	NOUN
issue-1106	48	7	,	,	PUNCT
issue-1106	48	8	the	the	DET
issue-1106	48	9	time	time	NOUN
issue-1106	48	10	has	have	AUX
issue-1106	48	11	come	come	VERB
issue-1106	48	12	to	to	PART
issue-1106	48	13	evolve	evolve	VERB
issue-1106	48	14	our	our	PRON
issue-1106	48	15	corporate	corporate	ADJ
issue-1106	48	16	reporting	reporting	NOUN
issue-1106	48	17	model	model	NOUN
issue-1106	48	18	.	.	PUNCT
issue-1106	49	1	the	the	DET
issue-1106	49	2	time	time	NOUN
issue-1106	49	3	has	have	AUX
issue-1106	49	4	come	come	VERB
issue-1106	49	5	for	for	ADP
issue-1106	49	6	integrated	integrated	ADJ
issue-1106	49	7	reporting	reporting	NOUN
issue-1106	49	8	.	.	PUNCT
issue-1106	50	1	building	build	VERB
issue-1106	50	2	momentum	momentum	NOUN
issue-1106	50	3	:	:	PUNCT
issue-1106	50	4	iirc	iirc	ADV
issue-1106	50	5	integrated	integrated	ADJ
issue-1106	50	6	report	report	NOUN
issue-1106	50	7	(	(	PUNCT
issue-1106	50	8	2018	2018	NUM
issue-1106	50	9	)	)	PUNCT
issue-1106	50	10	emphasizes	emphasize	VERB
issue-1106	50	11	that	that	SCONJ
issue-1106	50	12	integrated	integrated	ADJ
issue-1106	50	13	reporting	reporting	NOUN
issue-1106	50	14	is	be	AUX
issue-1106	50	15	viewed	view	VERB
issue-1106	50	16	by	by	ADP
issue-1106	50	17	many	many	ADJ
issue-1106	50	18	as	as	ADP
issue-1106	50	19	the	the	DET
issue-1106	50	20	next	next	ADJ
issue-1106	50	21	evolution	evolution	NOUN
issue-1106	50	22	in	in	ADP
issue-1106	50	23	corporate	corporate	ADJ
issue-1106	50	24	reporting	reporting	NOUN
issue-1106	50	25	,	,	PUNCT
issue-1106	50	26	an	an	DET
issue-1106	50	27	antidote	antidote	NOUN
issue-1106	50	28	to	to	ADP
issue-1106	50	29	the	the	DET
issue-1106	50	30	narrow	narrow	ADJ
issue-1106	50	31	and	and	CCONJ
issue-1106	50	32	siloed	siloed	ADJ
issue-1106	50	33	focus	focus	NOUN
issue-1106	50	34	on	on	ADP
issue-1106	50	35	short	short	ADJ
issue-1106	50	36	-	-	PUNCT
issue-1106	50	37	term	term	NOUN
issue-1106	50	38	,	,	PUNCT
issue-1106	50	39	financial	financial	ADJ
issue-1106	50	40	profit	profit	NOUN
issue-1106	50	41	of	of	ADP
issue-1106	50	42	traditional	traditional	ADJ
issue-1106	50	43	annual	annual	ADJ
issue-1106	50	44	reports	report	NOUN
issue-1106	50	45	which	which	PRON
issue-1106	50	46	is	be	AUX
issue-1106	50	47	now	now	ADV
issue-1106	50	48	accepted	accept	VERB
issue-1106	50	49	to	to	PART
issue-1106	50	50	have	have	VERB
issue-1106	50	51	far	far	ADV
issue-1106	50	52	-	-	PUNCT
issue-1106	50	53	reaching	reach	VERB
issue-1106	50	54	destructive	destructive	ADJ
issue-1106	50	55	consequences	consequence	NOUN
issue-1106	50	56	for	for	ADP
issue-1106	50	57	the	the	DET
issue-1106	50	58	environment	environment	NOUN
issue-1106	50	59	,	,	PUNCT
issue-1106	50	60	society	society	NOUN
issue-1106	50	61	and	and	CCONJ
issue-1106	50	62	the	the	DET
issue-1106	50	63	economy	economy	NOUN
issue-1106	50	64	.	.	PUNCT
issue-1106	51	1	research	research	NOUN
issue-1106	51	2	in	in	ADP
issue-1106	51	3	the	the	DET
issue-1106	51	4	field	field	NOUN
issue-1106	51	5	of	of	ADP
issue-1106	51	6	integrated	integrated	ADJ
issue-1106	51	7	reporting	reporting	NOUN
issue-1106	51	8	is	be	AUX
issue-1106	51	9	increasing	increase	VERB
issue-1106	51	10	and	and	CCONJ
issue-1106	51	11	attracting	attract	VERB
issue-1106	51	12	a	a	DET
issue-1106	51	13	growing	grow	VERB
issue-1106	51	14	number	number	NOUN
issue-1106	51	15	of	of	ADP
issue-1106	51	16	scientists	scientist	NOUN
issue-1106	51	17	:	:	PUNCT
issue-1106	51	18	the	the	DET
issue-1106	51	19	relationship	relationship	NOUN
issue-1106	51	20	between	between	ADP
issue-1106	51	21	integrated	integrated	ADJ
issue-1106	51	22	reporting	reporting	NOUN
issue-1106	51	23	and	and	CCONJ
issue-1106	51	24	sustainable	sustainable	ADJ
issue-1106	51	25	business	business	NOUN
issue-1106	51	26	development	development	NOUN
issue-1106	51	27	is	be	AUX
issue-1106	51	28	the	the	DET
issue-1106	51	29	subject	subject	NOUN
issue-1106	51	30	of	of	ADP
issue-1106	51	31	works	work	NOUN
issue-1106	51	32	by	by	ADP
issue-1106	51	33	r.g	r.g	PROPN
issue-1106	51	34	.	.	PROPN
issue-1106	51	35	eccles	eccles	PROPN
issue-1106	51	36	and	and	CCONJ
issue-1106	51	37	м.р	м.р	PROPN
issue-1106	51	38	.	.	PROPN
issue-1106	51	39	krzus	krzus	PROPN
issue-1106	51	40	(	(	PUNCT
issue-1106	51	41	eccles	eccles	PROPN
issue-1106	51	42	,	,	PUNCT
issue-1106	51	43	2010	2010	NUM
issue-1106	51	44	)	)	PUNCT
issue-1106	51	45	,	,	PUNCT
issue-1106	51	46	dragu	dragu	NOUN
issue-1106	51	47	ioana	ioana	PROPN
issue-1106	51	48	and	and	CCONJ
issue-1106	51	49	tiron	tiron	PROPN
issue-1106	51	50	-	-	PUNCT
issue-1106	51	51	tudor	tudor	PROPN
issue-1106	51	52	adriana	adriana	PROPN
issue-1106	51	53	(	(	PUNCT
issue-1106	51	54	dragu	dragu	PROPN
issue-1106	51	55	,	,	PUNCT
issue-1106	51	56	2014	2014	NUM
issue-1106	51	57	)	)	PUNCT
issue-1106	51	58	,	,	PUNCT
issue-1106	51	59	d.	d.	PROPN
issue-1106	51	60	tweedie	tweedie	PROPN
issue-1106	51	61	and	and	CCONJ
issue-1106	51	62	n.	n.	PROPN
issue-1106	51	63	martinov	martinov	PROPN
issue-1106	51	64	-	-	PUNCT
issue-1106	51	65	bennie	bennie	PROPN
issue-1106	51	66	(	(	PUNCT
issue-1106	51	67	tweedie	tweedie	PROPN
issue-1106	51	68	,	,	PUNCT
issue-1106	51	69	2015	2015	NUM
issue-1106	51	70	)	)	PUNCT
issue-1106	51	71	.	.	PUNCT
issue-1106	52	1	however	however	ADV
issue-1106	52	2	,	,	PUNCT
issue-1106	52	3	a	a	DET
issue-1106	52	4	deeper	deep	ADJ
issue-1106	52	5	and	and	CCONJ
issue-1106	52	6	more	more	ADV
issue-1106	52	7	systematic	systematic	ADJ
issue-1106	52	8	understanding	understanding	NOUN
issue-1106	52	9	of	of	ADP
issue-1106	52	10	the	the	DET
issue-1106	52	11	impact	impact	NOUN
issue-1106	52	12	of	of	ADP
issue-1106	52	13	sustainable	sustainable	ADJ
issue-1106	52	14	development	development	NOUN
issue-1106	52	15	ideas	idea	NOUN
issue-1106	52	16	on	on	ADP
issue-1106	52	17	the	the	DET
issue-1106	52	18	emergence	emergence	NOUN
issue-1106	52	19	of	of	ADP
issue-1106	52	20	integrated	integrated	ADJ
issue-1106	52	21	reporting	reporting	NOUN
issue-1106	52	22	is	be	AUX
issue-1106	52	23	still	still	ADV
issue-1106	52	24	required	require	VERB
issue-1106	52	25	.	.	PUNCT
issue-1106	53	1	consequently	consequently	ADV
issue-1106	53	2	,	,	PUNCT
issue-1106	53	3	the	the	DET
issue-1106	53	4	problem	problem	NOUN
issue-1106	53	5	under	under	ADP
issue-1106	53	6	study	study	NOUN
issue-1106	53	7	requires	require	VERB
issue-1106	53	8	more	more	ADJ
issue-1106	53	9	attention	attention	NOUN
issue-1106	53	10	in	in	ADP
issue-1106	53	11	the	the	DET
issue-1106	53	12	following	follow	VERB
issue-1106	53	13	areas	area	NOUN
issue-1106	53	14	:	:	PUNCT
issue-1106	53	15	–	–	PUNCT
issue-1106	53	16	the	the	DET
issue-1106	53	17	genesis	genesis	NOUN
issue-1106	53	18	of	of	ADP
issue-1106	53	19	integrated	integrated	ADJ
issue-1106	53	20	reporting	reporting	NOUN
issue-1106	53	21	since	since	SCONJ
issue-1106	53	22	the	the	DET
issue-1106	53	23	emergence	emergence	NOUN
issue-1106	53	24	of	of	ADP
issue-1106	53	25	socially	socially	ADV
issue-1106	53	26	responsible	responsible	ADJ
issue-1106	53	27	business	business	NOUN
issue-1106	53	28	and	and	CCONJ
issue-1106	53	29	solving	solve	VERB
issue-1106	53	30	environmental	environmental	ADJ
issue-1106	53	31	and	and	CCONJ
issue-1106	53	32	social	social	ADJ
issue-1106	53	33	problems	problem	NOUN
issue-1106	53	34	;	;	PUNCT
issue-1106	53	35	–	–	PUNCT
issue-1106	53	36	the	the	DET
issue-1106	53	37	impact	impact	NOUN
issue-1106	53	38	of	of	ADP
issue-1106	53	39	sustainable	sustainable	ADJ
issue-1106	53	40	development	development	NOUN
issue-1106	53	41	ideas	idea	NOUN
issue-1106	53	42	on	on	ADP
issue-1106	53	43	the	the	DET
issue-1106	53	44	formation	formation	NOUN
issue-1106	53	45	of	of	ADP
issue-1106	53	46	the	the	DET
issue-1106	53	47	concept	concept	NOUN
issue-1106	53	48	of	of	ADP
issue-1106	53	49	integrated	integrated	ADJ
issue-1106	53	50	reporting	reporting	NOUN
issue-1106	53	51	.	.	PUNCT
issue-1106	54	1	the	the	DET
issue-1106	54	2	aim	aim	NOUN
issue-1106	54	3	of	of	ADP
issue-1106	54	4	the	the	DET
issue-1106	54	5	paper	paper	NOUN
issue-1106	54	6	is	be	AUX
issue-1106	54	7	to	to	PART
issue-1106	54	8	study	study	VERB
issue-1106	54	9	the	the	DET
issue-1106	54	10	issues	issue	NOUN
issue-1106	54	11	of	of	ADP
issue-1106	54	12	the	the	DET
issue-1106	54	13	genesis	genesis	NOUN
issue-1106	54	14	of	of	ADP
issue-1106	54	15	integrated	integrated	ADJ
issue-1106	54	16	reporting	reporting	NOUN
issue-1106	54	17	with	with	ADP
issue-1106	54	18	the	the	DET
issue-1106	54	19	determination	determination	NOUN
issue-1106	54	20	of	of	ADP
issue-1106	54	21	its	its	PRON
issue-1106	54	22	place	place	NOUN
issue-1106	54	23	and	and	CCONJ
issue-1106	54	24	role	role	NOUN
issue-1106	54	25	in	in	ADP
issue-1106	54	26	the	the	DET
issue-1106	54	27	information	information	NOUN
issue-1106	54	28	support	support	NOUN
issue-1106	54	29	system	system	NOUN
issue-1106	54	30	of	of	ADP
issue-1106	54	31	an	an	DET
issue-1106	54	32	enterprise	enterprise	NOUN
issue-1106	54	33	in	in	ADP
issue-1106	54	34	the	the	DET
issue-1106	54	35	context	context	NOUN
issue-1106	54	36	of	of	ADP
issue-1106	54	37	sustainable	sustainable	ADJ
issue-1106	54	38	development	development	NOUN
issue-1106	54	39	.	.	PUNCT
issue-1106	55	1	2	2	X
issue-1106	55	2	.	.	X
issue-1106	55	3	the	the	DET
issue-1106	55	4	advance	advance	NOUN
issue-1106	55	5	of	of	ADP
issue-1106	55	6	integrated	integrated	ADJ
issue-1106	55	7	reporting	reporting	NOUN
issue-1106	55	8	in	in	ADP
issue-1106	55	9	our	our	PRON
issue-1106	55	10	opinion	opinion	NOUN
issue-1106	55	11	,	,	PUNCT
issue-1106	55	12	the	the	DET
issue-1106	55	13	introduction	introduction	NOUN
issue-1106	55	14	of	of	ADP
issue-1106	55	15	integrated	integrated	ADJ
issue-1106	55	16	reporting	reporting	NOUN
issue-1106	55	17	in	in	ADP
issue-1106	55	18	business	business	NOUN
issue-1106	55	19	practice	practice	NOUN
issue-1106	55	20	and	and	CCONJ
issue-1106	55	21	its	its	PRON
issue-1106	55	22	theoretical	theoretical	ADJ
issue-1106	55	23	understanding	understanding	NOUN
issue-1106	55	24	is	be	AUX
issue-1106	55	25	impossible	impossible	ADJ
issue-1106	55	26	without	without	ADP
issue-1106	55	27	an	an	DET
issue-1106	55	28	analysis	analysis	NOUN
issue-1106	55	29	of	of	ADP
issue-1106	55	30	its	its	PRON
issue-1106	55	31	genesis	genesis	NOUN
issue-1106	55	32	.	.	PUNCT
issue-1106	56	1	understanding	understand	VERB
issue-1106	56	2	that	that	SCONJ
issue-1106	56	3	the	the	DET
issue-1106	56	4	true	true	ADJ
issue-1106	56	5	value	value	NOUN
issue-1106	56	6	of	of	ADP
issue-1106	56	7	business	business	NOUN
issue-1106	56	8	is	be	AUX
issue-1106	56	9	measured	measure	VERB
issue-1106	56	10	not	not	PART
issue-1106	56	11	only	only	ADV
issue-1106	56	12	by	by	ADP
issue-1106	56	13	the	the	DET
issue-1106	56	14	economic	economic	ADJ
issue-1106	56	15	benefits	benefit	NOUN
issue-1106	56	16	that	that	PRON
issue-1106	56	17	it	it	PRON
issue-1106	56	18	brings	bring	VERB
issue-1106	56	19	to	to	ADP
issue-1106	56	20	owners	owner	NOUN
issue-1106	56	21	,	,	PUNCT
issue-1106	56	22	but	but	CCONJ
issue-1106	56	23	also	also	ADV
issue-1106	56	24	its	its	PRON
issue-1106	56	25	usefulness	usefulness	NOUN
issue-1106	56	26	to	to	ADP
issue-1106	56	27	society	society	NOUN
issue-1106	56	28	,	,	PUNCT
issue-1106	56	29	led	lead	VERB
issue-1106	56	30	to	to	ADP
issue-1106	56	31	increased	increase	VERB
issue-1106	56	32	interest	interest	NOUN
issue-1106	56	33	in	in	ADP
issue-1106	56	34	the	the	DET
issue-1106	56	35	concept	concept	NOUN
issue-1106	56	36	of	of	ADP
issue-1106	56	37	sustainable	sustainable	ADJ
issue-1106	56	38	development	development	NOUN
issue-1106	56	39	and	and	CCONJ
issue-1106	56	40	implementation	implementation	NOUN
issue-1106	56	41	of	of	ADP
issue-1106	56	42	the	the	DET
issue-1106	56	43	principles	principle	NOUN
issue-1106	56	44	of	of	ADP
issue-1106	56	45	social	social	ADJ
issue-1106	56	46	responsibility	responsibility	NOUN
issue-1106	56	47	,	,	PUNCT
issue-1106	56	48	which	which	PRON
issue-1106	56	49	,	,	PUNCT
issue-1106	56	50	in	in	ADP
issue-1106	56	51	turn	turn	NOUN
issue-1106	56	52	,	,	PUNCT
issue-1106	56	53	required	require	VERB
issue-1106	56	54	adequate	adequate	ADJ
issue-1106	56	55	indicators	indicator	NOUN
issue-1106	56	56	and	and	CCONJ
issue-1106	56	57	forms	form	NOUN
issue-1106	56	58	of	of	ADP
issue-1106	56	59	their	their	PRON
issue-1106	56	60	presentation	presentation	NOUN
issue-1106	56	61	.	.	PUNCT
issue-1106	57	1	for	for	ADP
issue-1106	57	2	this	this	DET
issue-1106	57	3	purpose	purpose	NOUN
issue-1106	57	4	,	,	PUNCT
issue-1106	57	5	a	a	DET
issue-1106	57	6	set	set	NOUN
issue-1106	57	7	of	of	ADP
issue-1106	57	8	standards	standard	NOUN
issue-1106	57	9	and	and	CCONJ
issue-1106	57	10	recommendations	recommendation	NOUN
issue-1106	57	11	was	be	AUX
issue-1106	57	12	developed	develop	VERB
issue-1106	57	13	to	to	PART
issue-1106	57	14	promote	promote	VERB
issue-1106	57	15	the	the	DET
issue-1106	57	16	implementation	implementation	NOUN
issue-1106	57	17	of	of	ADP
issue-1106	57	18	the	the	DET
issue-1106	57	19	principles	principle	NOUN
issue-1106	57	20	of	of	ADP
issue-1106	57	21	socially	socially	ADV
issue-1106	57	22	responsible	responsible	ADJ
issue-1106	57	23	business	business	NOUN
issue-1106	57	24	conduct	conduct	NOUN
issue-1106	57	25	in	in	ADP
issue-1106	57	26	management	management	NOUN
issue-1106	57	27	practice	practice	NOUN
issue-1106	57	28	and	and	CCONJ
issue-1106	57	29	to	to	PART
issue-1106	57	30	inform	inform	VERB
issue-1106	57	31	about	about	ADP
issue-1106	57	32	it	it	PRON
issue-1106	57	33	.	.	PUNCT
issue-1106	58	1	in	in	ADP
issue-1106	58	2	2015	2015	NUM
issue-1106	58	3	,	,	PUNCT
issue-1106	58	4	world	world	NOUN
issue-1106	58	5	leaders	leader	NOUN
issue-1106	58	6	agreed	agree	VERB
issue-1106	58	7	to	to	ADP
issue-1106	58	8	17	17	NUM
issue-1106	58	9	global	global	ADJ
issue-1106	58	10	goals	goal	NOUN
issue-1106	58	11	(	(	PUNCT
issue-1106	58	12	officially	officially	ADV
issue-1106	58	13	known	know	VERB
issue-1106	58	14	as	as	ADP
issue-1106	58	15	the	the	DET
issue-1106	58	16	sustainable	sustainable	ADJ
issue-1106	58	17	development	development	NOUN
issue-1106	58	18	goals	goal	NOUN
issue-1106	58	19	or	or	CCONJ
issue-1106	58	20	sdgs	sdgs	ADJ
issue-1106	58	21	)	)	PUNCT
issue-1106	58	22	.	.	PUNCT
issue-1106	59	1	these	these	DET
issue-1106	59	2	goals	goal	NOUN
issue-1106	59	3	have	have	VERB
issue-1106	59	4	the	the	DET
issue-1106	59	5	power	power	NOUN
issue-1106	59	6	to	to	PART
issue-1106	59	7	create	create	VERB
issue-1106	59	8	a	a	DET
issue-1106	59	9	better	well	ADJ
issue-1106	59	10	world	world	NOUN
issue-1106	59	11	by	by	ADP
issue-1106	59	12	2030	2030	NUM
issue-1106	59	13	,	,	PUNCT
issue-1106	59	14	by	by	ADP
issue-1106	59	15	ending	end	VERB
issue-1106	59	16	poverty	poverty	NOUN
issue-1106	59	17	,	,	PUNCT
issue-1106	59	18	fighting	fight	VERB
issue-1106	59	19	inequality	inequality	NOUN
issue-1106	59	20	and	and	CCONJ
issue-1106	59	21	addressing	address	VERB
issue-1106	59	22	the	the	DET
issue-1106	59	23	urgency	urgency	NOUN
issue-1106	59	24	of	of	ADP
issue-1106	59	25	climate	climate	NOUN
issue-1106	59	26	change	change	NOUN
issue-1106	59	27	.	.	PUNCT
issue-1106	60	1	the	the	DET
issue-1106	60	2	17	17	NUM
issue-1106	60	3	sdgs	sdgs	NOUN
issue-1106	60	4	are	be	AUX
issue-1106	60	5	integrated	integrate	VERB
issue-1106	60	6	–	–	PUNCT
issue-1106	60	7	that	that	ADV
issue-1106	60	8	is	is	ADV
issue-1106	60	9	,	,	PUNCT
issue-1106	60	10	they	they	PRON
issue-1106	60	11	recognize	recognize	VERB
issue-1106	60	12	that	that	DET
issue-1106	60	13	action	action	NOUN
issue-1106	60	14	in	in	ADP
issue-1106	60	15	one	one	NUM
issue-1106	60	16	area	area	NOUN
issue-1106	60	17	will	will	AUX
issue-1106	60	18	affect	affect	VERB
issue-1106	60	19	outcomes	outcome	NOUN
issue-1106	60	20	in	in	ADP
issue-1106	60	21	others	other	NOUN
issue-1106	60	22	,	,	PUNCT
issue-1106	60	23	and	and	CCONJ
issue-1106	60	24	that	that	SCONJ
issue-1106	60	25	development	development	NOUN
issue-1106	60	26	must	must	AUX
issue-1106	60	27	balance	balance	VERB
issue-1106	60	28	social	social	ADJ
issue-1106	60	29	,	,	PUNCT
issue-1106	60	30	economic	economic	ADJ
issue-1106	60	31	and	and	CCONJ
issue-1106	60	32	environmental	environmental	ADJ
issue-1106	60	33	sustainability	sustainability	NOUN
issue-1106	60	34	.	.	PUNCT
issue-1106	61	1	representatives	representative	NOUN
issue-1106	61	2	of	of	ADP
issue-1106	61	3	the	the	DET
issue-1106	61	4	audit	audit	NOUN
issue-1106	61	5	company	company	NOUN
issue-1106	61	6	deloitte	deloitte	PROPN
issue-1106	61	7	(	(	PUNCT
issue-1106	61	8	deloitte	deloitte	PROPN
issue-1106	61	9	,	,	PUNCT
issue-1106	61	10	2011	2011	NUM
issue-1106	61	11	)	)	PUNCT
issue-1106	61	12	note	note	NOUN
issue-1106	61	13	:	:	PUNCT
issue-1106	61	14	“	"	PUNCT
issue-1106	61	15	today	today	NOUN
issue-1106	61	16	,	,	PUNCT
issue-1106	61	17	there	there	PRON
issue-1106	61	18	are	be	VERB
issue-1106	61	19	growing	grow	VERB
issue-1106	61	20	expectations	expectation	NOUN
issue-1106	61	21	that	that	SCONJ
issue-1106	61	22	business	business	NOUN
issue-1106	61	23	do	do	AUX
issue-1106	61	24	more	more	ADJ
issue-1106	61	25	than	than	SCONJ
issue-1106	61	26	simply	simply	ADV
issue-1106	61	27	turn	turn	VERB
issue-1106	61	28	a	a	DET
issue-1106	61	29	profit	profit	NOUN
issue-1106	61	30	.	.	PUNCT
issue-1106	62	1	they	they	PRON
issue-1106	62	2	must	must	AUX
issue-1106	62	3	operate	operate	VERB
issue-1106	62	4	(	(	PUNCT
issue-1106	62	5	and	and	CCONJ
issue-1106	62	6	be	be	AUX
issue-1106	62	7	perceived	perceive	VERB
issue-1106	62	8	to	to	PART
issue-1106	62	9	operate	operate	VERB
issue-1106	62	10	)	)	PUNCT
issue-1106	62	11	in	in	ADP
issue-1106	62	12	a	a	DET
issue-1106	62	13	manner	manner	NOUN
issue-1106	62	14	that	that	PRON
issue-1106	62	15	is	be	AUX
issue-1106	62	16	responsible	responsible	ADJ
issue-1106	62	17	,	,	PUNCT
issue-1106	62	18	ethical	ethical	ADJ
issue-1106	62	19	,	,	PUNCT
issue-1106	62	20	and	and	CCONJ
issue-1106	62	21	baltic	baltic	ADJ
issue-1106	62	22	journal	journal	NOUN
issue-1106	62	23	of	of	ADP
issue-1106	62	24	economic	economic	ADJ
issue-1106	62	25	studies	study	NOUN
issue-1106	62	26	131	131	NUM
issue-1106	62	27	vol	vol	NOUN
issue-1106	62	28	.	.	PROPN
issue-1106	63	1	7	7	NUM
issue-1106	64	1	no	no	NOUN
issue-1106	64	2	.	.	NOUN
issue-1106	64	3	2	2	NUM
issue-1106	64	4	,	,	PUNCT
issue-1106	64	5	2021	2021	NUM
issue-1106	64	6	sustainable	sustainable	ADJ
issue-1106	64	7	;	;	PUNCT
issue-1106	64	8	that	that	PRON
issue-1106	64	9	minimizes	minimize	VERB
issue-1106	64	10	negative	negative	ADJ
issue-1106	64	11	impacts	impact	NOUN
issue-1106	64	12	on	on	ADP
issue-1106	64	13	the	the	DET
issue-1106	64	14	environment	environment	NOUN
issue-1106	64	15	;	;	PUNCT
issue-1106	64	16	that	that	PRON
issue-1106	64	17	takes	take	VERB
issue-1106	64	18	into	into	ADP
issue-1106	64	19	consideration	consideration	NOUN
issue-1106	64	20	the	the	DET
issue-1106	64	21	varied	varied	ADJ
issue-1106	64	22	needs	need	NOUN
issue-1106	64	23	of	of	ADP
issue-1106	64	24	a	a	DET
issue-1106	64	25	spectrum	spectrum	NOUN
issue-1106	64	26	of	of	ADP
issue-1106	64	27	stakeholders	stakeholder	NOUN
issue-1106	64	28	;	;	PUNCT
issue-1106	64	29	and	and	CCONJ
issue-1106	64	30	that	that	PRON
issue-1106	64	31	positively	positively	ADV
issue-1106	64	32	contributes	contribute	VERB
issue-1106	64	33	to	to	ADP
issue-1106	64	34	the	the	DET
issue-1106	64	35	communities	community	NOUN
issue-1106	64	36	in	in	ADP
issue-1106	64	37	which	which	PRON
issue-1106	64	38	they	they	PRON
issue-1106	64	39	operate	operate	VERB
issue-1106	64	40	and	and	CCONJ
issue-1106	64	41	the	the	DET
issue-1106	64	42	planet	planet	NOUN
issue-1106	64	43	generally	generally	ADV
issue-1106	64	44	”	"	PUNCT
issue-1106	64	45	.	.	PUNCT
issue-1106	65	1	in	in	ADP
issue-1106	65	2	our	our	PRON
issue-1106	65	3	opinion	opinion	NOUN
issue-1106	65	4	,	,	PUNCT
issue-1106	65	5	in	in	ADP
issue-1106	65	6	relation	relation	NOUN
issue-1106	65	7	to	to	ADP
issue-1106	65	8	business	business	NOUN
issue-1106	65	9	,	,	PUNCT
issue-1106	65	10	sustainable	sustainable	ADJ
issue-1106	65	11	development	development	NOUN
issue-1106	65	12	is	be	AUX
issue-1106	65	13	aimed	aim	VERB
issue-1106	65	14	at	at	ADP
issue-1106	65	15	achieving	achieve	VERB
issue-1106	65	16	long	long	ADJ
issue-1106	65	17	-	-	PUNCT
issue-1106	65	18	term	term	NOUN
issue-1106	65	19	profitability	profitability	NOUN
issue-1106	65	20	,	,	PUNCT
issue-1106	65	21	as	as	ADV
issue-1106	65	22	well	well	ADV
issue-1106	65	23	as	as	ADP
issue-1106	65	24	taking	take	VERB
issue-1106	65	25	on	on	ADP
issue-1106	65	26	environmental	environmental	ADJ
issue-1106	65	27	and	and	CCONJ
issue-1106	65	28	social	social	ADJ
issue-1106	65	29	responsibility	responsibility	NOUN
issue-1106	65	30	.	.	PUNCT
issue-1106	66	1	the	the	DET
issue-1106	66	2	global	global	ADJ
issue-1106	66	3	reporting	reporting	NOUN
issue-1106	66	4	initiative	initiative	NOUN
issue-1106	66	5	(	(	PUNCT
issue-1106	66	6	gri	gri	PROPN
issue-1106	66	7	)	)	PUNCT
issue-1106	66	8	claims	claim	VERB
issue-1106	66	9	that	that	SCONJ
issue-1106	66	10	more	more	ADJ
issue-1106	66	11	and	and	CCONJ
issue-1106	66	12	more	more	ADJ
issue-1106	66	13	companies	company	NOUN
issue-1106	66	14	are	be	AUX
issue-1106	66	15	striving	strive	VERB
issue-1106	66	16	to	to	PART
issue-1106	66	17	make	make	VERB
issue-1106	66	18	their	their	PRON
issue-1106	66	19	operations	operation	NOUN
issue-1106	66	20	sustainable	sustainable	ADJ
issue-1106	66	21	.	.	PUNCT
issue-1106	67	1	gri	gri	NOUN
issue-1106	67	2	stresses	stress	VERB
issue-1106	67	3	that	that	SCONJ
issue-1106	67	4	long	long	ADJ
issue-1106	67	5	-	-	PUNCT
issue-1106	67	6	term	term	NOUN
issue-1106	67	7	profitability	profitability	NOUN
issue-1106	67	8	must	must	AUX
issue-1106	67	9	be	be	AUX
issue-1106	67	10	combined	combine	VERB
issue-1106	67	11	with	with	ADP
issue-1106	67	12	social	social	ADJ
issue-1106	67	13	justice	justice	NOUN
issue-1106	67	14	and	and	CCONJ
issue-1106	67	15	environmental	environmental	ADJ
issue-1106	67	16	protection	protection	NOUN
issue-1106	67	17	.	.	PUNCT
issue-1106	68	1	information	information	NOUN
issue-1106	68	2	deficiency	deficiency	NOUN
issue-1106	68	3	arising	arise	VERB
issue-1106	68	4	from	from	ADP
issue-1106	68	5	the	the	DET
issue-1106	68	6	formation	formation	NOUN
issue-1106	68	7	of	of	ADP
issue-1106	68	8	exclusively	exclusively	ADV
issue-1106	68	9	financial	financial	ADJ
issue-1106	68	10	statements	statement	NOUN
issue-1106	68	11	stimulates	stimulate	VERB
issue-1106	68	12	the	the	DET
issue-1106	68	13	emergence	emergence	NOUN
issue-1106	68	14	of	of	ADP
issue-1106	68	15	integrated	integrated	ADJ
issue-1106	68	16	reporting	reporting	NOUN
issue-1106	68	17	.	.	PUNCT
issue-1106	69	1	critics	critic	NOUN
issue-1106	69	2	of	of	ADP
issue-1106	69	3	the	the	DET
issue-1106	69	4	financial	financial	ADJ
issue-1106	69	5	statements	statement	NOUN
issue-1106	69	6	attribute	attribute	VERB
issue-1106	69	7	the	the	DET
issue-1106	69	8	lack	lack	NOUN
issue-1106	69	9	of	of	ADP
issue-1106	69	10	forwardlooking	forwardlooke	VERB
issue-1106	69	11	data	datum	NOUN
issue-1106	69	12	and	and	CCONJ
issue-1106	69	13	non	non	ADJ
issue-1106	69	14	-	-	ADJ
issue-1106	69	15	financial	financial	ADJ
issue-1106	69	16	information	information	NOUN
issue-1106	69	17	to	to	ADP
issue-1106	69	18	its	its	PRON
issue-1106	69	19	weaknesses	weakness	NOUN
issue-1106	69	20	.	.	PUNCT
issue-1106	70	1	however	however	ADV
issue-1106	70	2	,	,	PUNCT
issue-1106	70	3	this	this	DET
issue-1106	70	4	information	information	NOUN
issue-1106	70	5	is	be	AUX
issue-1106	70	6	in	in	ADP
issue-1106	70	7	demand	demand	NOUN
issue-1106	70	8	for	for	ADP
issue-1106	70	9	the	the	DET
issue-1106	70	10	purpose	purpose	NOUN
issue-1106	70	11	of	of	ADP
issue-1106	70	12	a	a	DET
issue-1106	70	13	comprehensive	comprehensive	ADJ
issue-1106	70	14	assessment	assessment	NOUN
issue-1106	70	15	of	of	ADP
issue-1106	70	16	the	the	DET
issue-1106	70	17	firm	firm	NOUN
issue-1106	70	18	's	's	PART
issue-1106	70	19	business	business	NOUN
issue-1106	70	20	,	,	PUNCT
issue-1106	70	21	its	its	PRON
issue-1106	70	22	competitiveness	competitiveness	NOUN
issue-1106	70	23	and	and	CCONJ
issue-1106	70	24	investment	investment	NOUN
issue-1106	70	25	attractiveness	attractiveness	NOUN
issue-1106	70	26	.	.	PUNCT
issue-1106	71	1	the	the	DET
issue-1106	71	2	development	development	NOUN
issue-1106	71	3	of	of	ADP
issue-1106	71	4	modern	modern	ADJ
issue-1106	71	5	standards	standard	NOUN
issue-1106	71	6	,	,	PUNCT
issue-1106	71	7	recommendations	recommendation	NOUN
issue-1106	71	8	and	and	CCONJ
issue-1106	71	9	guidelines	guideline	NOUN
issue-1106	71	10	on	on	ADP
issue-1106	71	11	the	the	DET
issue-1106	71	12	formation	formation	NOUN
issue-1106	71	13	of	of	ADP
issue-1106	71	14	reporting	reporting	NOUN
issue-1106	71	15	of	of	ADP
issue-1106	71	16	a	a	DET
issue-1106	71	17	fundamentally	fundamentally	ADV
issue-1106	71	18	new	new	ADJ
issue-1106	71	19	format	format	NOUN
issue-1106	71	20	is	be	AUX
issue-1106	71	21	aimed	aim	VERB
issue-1106	71	22	at	at	ADP
issue-1106	71	23	eliminating	eliminate	VERB
issue-1106	71	24	the	the	DET
issue-1106	71	25	shortcomings	shortcoming	NOUN
issue-1106	71	26	of	of	ADP
issue-1106	71	27	financial	financial	ADJ
issue-1106	71	28	information	information	NOUN
issue-1106	71	29	.	.	PUNCT
issue-1106	72	1	the	the	DET
issue-1106	72	2	management	management	NOUN
issue-1106	72	3	of	of	ADP
issue-1106	72	4	global	global	ADJ
issue-1106	72	5	processes	process	NOUN
issue-1106	72	6	,	,	PUNCT
issue-1106	72	7	the	the	DET
issue-1106	72	8	description	description	NOUN
issue-1106	72	9	of	of	ADP
issue-1106	72	10	the	the	DET
issue-1106	72	11	business	business	NOUN
issue-1106	72	12	environment	environment	NOUN
issue-1106	72	13	and	and	CCONJ
issue-1106	72	14	the	the	DET
issue-1106	72	15	business	business	NOUN
issue-1106	72	16	model	model	NOUN
issue-1106	72	17	of	of	ADP
issue-1106	72	18	the	the	DET
issue-1106	72	19	company	company	NOUN
issue-1106	72	20	replace	replace	VERB
issue-1106	72	21	the	the	DET
issue-1106	72	22	process	process	NOUN
issue-1106	72	23	of	of	ADP
issue-1106	72	24	regulating	regulate	VERB
issue-1106	72	25	certain	certain	ADJ
issue-1106	72	26	facts	fact	NOUN
issue-1106	72	27	of	of	ADP
issue-1106	72	28	the	the	DET
issue-1106	72	29	financial	financial	ADJ
issue-1106	72	30	and	and	CCONJ
issue-1106	72	31	economic	economic	ADJ
issue-1106	72	32	activities	activity	NOUN
issue-1106	72	33	of	of	ADP
issue-1106	72	34	the	the	DET
issue-1106	72	35	company	company	NOUN
issue-1106	72	36	.	.	PUNCT
issue-1106	73	1	we	we	PRON
issue-1106	73	2	can	can	AUX
issue-1106	73	3	distinguish	distinguish	VERB
issue-1106	73	4	two	two	NUM
issue-1106	73	5	major	major	ADJ
issue-1106	73	6	stages	stage	NOUN
issue-1106	73	7	in	in	ADP
issue-1106	73	8	the	the	DET
issue-1106	73	9	development	development	NOUN
issue-1106	73	10	of	of	ADP
issue-1106	73	11	non	non	ADJ
issue-1106	73	12	-	-	ADJ
issue-1106	73	13	financial	financial	ADJ
issue-1106	73	14	reporting	reporting	NOUN
issue-1106	73	15	for	for	ADP
issue-1106	73	16	the	the	DET
issue-1106	73	17	period	period	NOUN
issue-1106	73	18	of	of	ADP
issue-1106	73	19	its	its	PRON
issue-1106	73	20	existence	existence	NOUN
issue-1106	73	21	(	(	PUNCT
issue-1106	73	22	over	over	ADP
issue-1106	73	23	25	25	NUM
issue-1106	73	24	years	year	NOUN
issue-1106	73	25	):	):	PUNCT
issue-1106	73	26	“	"	PUNCT
issue-1106	73	27	mono	mono	NOUN
issue-1106	73	28	-	-	PUNCT
issue-1106	73	29	reports	report	NOUN
issue-1106	73	30	”	"	PUNCT
issue-1106	73	31	(	(	PUNCT
issue-1106	73	32	environmental	environmental	ADJ
issue-1106	73	33	and	and	CCONJ
issue-1106	73	34	social	social	ADJ
issue-1106	73	35	)	)	PUNCT
issue-1106	73	36	and	and	CCONJ
issue-1106	73	37	complex	complex	ADJ
issue-1106	73	38	reports	report	NOUN
issue-1106	73	39	(	(	PUNCT
issue-1106	73	40	“	"	PUNCT
issue-1106	73	41	on	on	ADP
issue-1106	73	42	the	the	DET
issue-1106	73	43	triple	triple	ADJ
issue-1106	73	44	bottom	bottom	ADJ
issue-1106	73	45	line	line	NOUN
issue-1106	73	46	”	"	PUNCT
issue-1106	73	47	)	)	PUNCT
issue-1106	73	48	.	.	PUNCT
issue-1106	74	1	these	these	DET
issue-1106	74	2	reporting	reporting	NOUN
issue-1106	74	3	formats	format	NOUN
issue-1106	74	4	have	have	AUX
issue-1106	74	5	significantly	significantly	ADV
issue-1106	74	6	increased	increase	VERB
issue-1106	74	7	the	the	DET
issue-1106	74	8	scope	scope	NOUN
issue-1106	74	9	of	of	ADP
issue-1106	74	10	the	the	DET
issue-1106	74	11	information	information	NOUN
issue-1106	74	12	provided	provide	VERB
issue-1106	74	13	on	on	ADP
issue-1106	74	14	the	the	DET
issue-1106	74	15	activities	activity	NOUN
issue-1106	74	16	of	of	ADP
issue-1106	74	17	companies	company	NOUN
issue-1106	74	18	.	.	PUNCT
issue-1106	75	1	however	however	ADV
issue-1106	75	2	,	,	PUNCT
issue-1106	75	3	they	they	PRON
issue-1106	75	4	turned	turn	VERB
issue-1106	75	5	out	out	ADP
issue-1106	75	6	to	to	PART
issue-1106	75	7	be	be	AUX
issue-1106	75	8	insufficient	insufficient	ADJ
issue-1106	75	9	for	for	ADP
issue-1106	75	10	the	the	DET
issue-1106	75	11	purpose	purpose	NOUN
issue-1106	75	12	of	of	ADP
issue-1106	75	13	assessing	assess	VERB
issue-1106	75	14	the	the	DET
issue-1106	75	15	company	company	NOUN
issue-1106	75	16	's	's	PART
issue-1106	75	17	ability	ability	NOUN
issue-1106	75	18	to	to	PART
issue-1106	75	19	create	create	VERB
issue-1106	75	20	value	value	NOUN
issue-1106	75	21	.	.	PUNCT
issue-1106	76	1	currently	currently	ADV
issue-1106	76	2	,	,	PUNCT
issue-1106	76	3	we	we	PRON
issue-1106	76	4	can	can	AUX
issue-1106	76	5	state	state	VERB
issue-1106	76	6	the	the	DET
issue-1106	76	7	beginning	beginning	NOUN
issue-1106	76	8	of	of	ADP
issue-1106	76	9	a	a	DET
issue-1106	76	10	new	new	ADJ
issue-1106	76	11	stage	stage	NOUN
issue-1106	76	12	,	,	PUNCT
issue-1106	76	13	a	a	DET
issue-1106	76	14	distinctive	distinctive	ADJ
issue-1106	76	15	feature	feature	NOUN
issue-1106	76	16	of	of	ADP
issue-1106	76	17	which	which	PRON
issue-1106	76	18	is	be	AUX
issue-1106	76	19	the	the	DET
issue-1106	76	20	development	development	NOUN
issue-1106	76	21	of	of	ADP
issue-1106	76	22	the	the	DET
issue-1106	76	23	concept	concept	NOUN
issue-1106	76	24	of	of	ADP
issue-1106	76	25	integrated	integrated	ADJ
issue-1106	76	26	reporting	reporting	NOUN
issue-1106	76	27	,	,	PUNCT
issue-1106	76	28	which	which	PRON
issue-1106	76	29	solves	solve	VERB
issue-1106	76	30	the	the	DET
issue-1106	76	31	problem	problem	NOUN
issue-1106	76	32	.	.	PUNCT
issue-1106	77	1	it	it	PRON
issue-1106	77	2	can	can	AUX
issue-1106	77	3	be	be	AUX
issue-1106	77	4	argued	argue	VERB
issue-1106	77	5	that	that	SCONJ
issue-1106	77	6	the	the	DET
issue-1106	77	7	adoption	adoption	NOUN
issue-1106	77	8	of	of	ADP
issue-1106	77	9	environmental	environmental	ADJ
issue-1106	77	10	and	and	CCONJ
issue-1106	77	11	social	social	ADJ
issue-1106	77	12	responsibility	responsibility	NOUN
issue-1106	77	13	by	by	ADP
issue-1106	77	14	companies	company	NOUN
issue-1106	77	15	has	have	AUX
issue-1106	77	16	contributed	contribute	VERB
issue-1106	77	17	to	to	ADP
issue-1106	77	18	the	the	DET
issue-1106	77	19	formation	formation	NOUN
issue-1106	77	20	of	of	ADP
issue-1106	77	21	ideas	idea	NOUN
issue-1106	77	22	for	for	ADP
issue-1106	77	23	sustainable	sustainable	ADJ
issue-1106	77	24	development	development	NOUN
issue-1106	77	25	,	,	PUNCT
issue-1106	77	26	which	which	PRON
issue-1106	77	27	in	in	ADP
issue-1106	77	28	turn	turn	NOUN
issue-1106	77	29	are	be	AUX
issue-1106	77	30	the	the	DET
issue-1106	77	31	forerunners	forerunner	NOUN
issue-1106	77	32	of	of	ADP
issue-1106	77	33	the	the	DET
issue-1106	77	34	development	development	NOUN
issue-1106	77	35	of	of	ADP
issue-1106	77	36	the	the	DET
issue-1106	77	37	concept	concept	NOUN
issue-1106	77	38	of	of	ADP
issue-1106	77	39	integrated	integrated	ADJ
issue-1106	77	40	reporting	reporting	NOUN
issue-1106	77	41	.	.	PUNCT
issue-1106	78	1	thus	thus	ADV
issue-1106	78	2	,	,	PUNCT
issue-1106	78	3	the	the	DET
issue-1106	78	4	one	one	NOUN
issue-1106	78	5	becomes	become	VERB
issue-1106	78	6	an	an	DET
issue-1106	78	7	objective	objective	ADJ
issue-1106	78	8	requirement	requirement	NOUN
issue-1106	78	9	of	of	ADP
issue-1106	78	10	the	the	DET
issue-1106	78	11	time	time	NOUN
issue-1106	78	12	in	in	ADP
issue-1106	78	13	conditions	condition	NOUN
issue-1106	78	14	when	when	SCONJ
issue-1106	78	15	:	:	PUNCT
issue-1106	78	16	–	–	PUNCT
issue-1106	78	17	financial	financial	ADJ
issue-1106	78	18	statements	statement	NOUN
issue-1106	78	19	do	do	AUX
issue-1106	78	20	not	not	PART
issue-1106	78	21	meet	meet	VERB
issue-1106	78	22	the	the	DET
issue-1106	78	23	growing	grow	VERB
issue-1106	78	24	information	information	NOUN
issue-1106	78	25	needs	need	NOUN
issue-1106	78	26	of	of	ADP
issue-1106	78	27	users	user	NOUN
issue-1106	78	28	;	;	PUNCT
issue-1106	78	29	–	–	PUNCT
issue-1106	78	30	business	business	NOUN
issue-1106	78	31	is	be	AUX
issue-1106	78	32	becoming	become	VERB
issue-1106	78	33	socially	socially	ADV
issue-1106	78	34	oriented	orient	VERB
issue-1106	78	35	and	and	CCONJ
issue-1106	78	36	additionally	additionally	ADV
issue-1106	78	37	assumes	assume	VERB
issue-1106	78	38	social	social	ADJ
issue-1106	78	39	and	and	CCONJ
issue-1106	78	40	environmental	environmental	ADJ
issue-1106	78	41	responsibilities	responsibility	NOUN
issue-1106	78	42	;	;	PUNCT
issue-1106	78	43	–	–	PUNCT
issue-1106	78	44	companies	company	NOUN
issue-1106	78	45	,	,	PUNCT
issue-1106	78	46	as	as	ADV
issue-1106	78	47	well	well	ADV
issue-1106	78	48	as	as	ADP
issue-1106	78	49	the	the	DET
issue-1106	78	50	countries	country	NOUN
issue-1106	78	51	,	,	PUNCT
issue-1106	78	52	tend	tend	VERB
issue-1106	78	53	to	to	ADP
issue-1106	78	54	their	their	PRON
issue-1106	78	55	sustainable	sustainable	ADJ
issue-1106	78	56	development	development	NOUN
issue-1106	78	57	and	and	CCONJ
issue-1106	78	58	appreciate	appreciate	VERB
issue-1106	78	59	not	not	PART
issue-1106	78	60	only	only	ADV
issue-1106	78	61	the	the	DET
issue-1106	78	62	current	current	ADJ
issue-1106	78	63	achievements	achievement	NOUN
issue-1106	78	64	,	,	PUNCT
issue-1106	78	65	but	but	CCONJ
issue-1106	78	66	also	also	ADV
issue-1106	78	67	focus	focus	VERB
issue-1106	78	68	on	on	ADP
issue-1106	78	69	the	the	DET
issue-1106	78	70	future	future	NOUN
issue-1106	78	71	;	;	PUNCT
issue-1106	78	72	–	–	PUNCT
issue-1106	78	73	non	non	ADJ
issue-1106	78	74	-	-	ADJ
issue-1106	78	75	financial	financial	ADJ
issue-1106	78	76	reporting	reporting	NOUN
issue-1106	78	77	(	(	PUNCT
issue-1106	78	78	social	social	ADJ
issue-1106	78	79	,	,	PUNCT
issue-1106	78	80	environmental	environmental	ADJ
issue-1106	78	81	,	,	PUNCT
issue-1106	78	82	etc	etc	X
issue-1106	78	83	.	.	X
issue-1106	78	84	)	)	PUNCT
issue-1106	78	85	provides	provide	VERB
issue-1106	78	86	useful	useful	ADJ
issue-1106	78	87	information	information	NOUN
issue-1106	78	88	,	,	PUNCT
issue-1106	78	89	but	but	CCONJ
issue-1106	78	90	does	do	AUX
issue-1106	78	91	not	not	PART
issue-1106	78	92	reflect	reflect	VERB
issue-1106	78	93	the	the	DET
issue-1106	78	94	relationship	relationship	NOUN
issue-1106	78	95	between	between	ADP
issue-1106	78	96	different	different	ADJ
issue-1106	78	97	aspects	aspect	NOUN
issue-1106	78	98	of	of	ADP
issue-1106	78	99	the	the	DET
issue-1106	78	100	company	company	NOUN
issue-1106	78	101	’s	’s	PART
issue-1106	78	102	activities	activity	NOUN
issue-1106	78	103	and	and	CCONJ
issue-1106	78	104	its	its	PRON
issue-1106	78	105	results	result	NOUN
issue-1106	78	106	,	,	PUNCT
issue-1106	78	107	which	which	PRON
issue-1106	78	108	does	do	AUX
issue-1106	78	109	not	not	PART
issue-1106	78	110	contribute	contribute	VERB
issue-1106	78	111	to	to	ADP
issue-1106	78	112	understanding	understand	VERB
issue-1106	78	113	its	its	PRON
issue-1106	78	114	ability	ability	NOUN
issue-1106	78	115	to	to	PART
issue-1106	78	116	create	create	VERB
issue-1106	78	117	value	value	NOUN
issue-1106	78	118	over	over	ADP
issue-1106	78	119	time	time	NOUN
issue-1106	78	120	;	;	PUNCT
issue-1106	78	121	–	–	PUNCT
issue-1106	78	122	there	there	PRON
issue-1106	78	123	is	be	VERB
issue-1106	78	124	a	a	DET
issue-1106	78	125	need	need	NOUN
issue-1106	78	126	for	for	ADP
issue-1106	78	127	a	a	DET
issue-1106	78	128	comprehensive	comprehensive	ADJ
issue-1106	78	129	assessment	assessment	NOUN
issue-1106	78	130	of	of	ADP
issue-1106	78	131	the	the	DET
issue-1106	78	132	organization	organization	NOUN
issue-1106	78	133	and	and	CCONJ
issue-1106	78	134	its	its	PRON
issue-1106	78	135	capabilities	capability	NOUN
issue-1106	78	136	,	,	PUNCT
issue-1106	78	137	which	which	PRON
issue-1106	78	138	requires	require	VERB
issue-1106	78	139	disclosure	disclosure	NOUN
issue-1106	78	140	of	of	ADP
issue-1106	78	141	the	the	DET
issue-1106	78	142	higher	high	ADJ
issue-1106	78	143	-	-	PUNCT
issue-1106	78	144	order	order	NOUN
issue-1106	78	145	information	information	NOUN
issue-1106	78	146	.	.	PUNCT
issue-1106	79	1	the	the	DET
issue-1106	79	2	highlighted	highlight	VERB
issue-1106	79	3	factors	factor	NOUN
issue-1106	79	4	are	be	AUX
issue-1106	79	5	not	not	PART
issue-1106	79	6	exhaustive	exhaustive	ADJ
issue-1106	79	7	.	.	PUNCT
issue-1106	80	1	however	however	ADV
issue-1106	80	2	,	,	PUNCT
issue-1106	80	3	in	in	ADP
issue-1106	80	4	our	our	PRON
issue-1106	80	5	opinion	opinion	NOUN
issue-1106	80	6	,	,	PUNCT
issue-1106	80	7	they	they	PRON
issue-1106	80	8	contributed	contribute	VERB
issue-1106	80	9	to	to	ADP
issue-1106	80	10	the	the	DET
issue-1106	80	11	development	development	NOUN
issue-1106	80	12	of	of	ADP
issue-1106	80	13	the	the	DET
issue-1106	80	14	concept	concept	NOUN
issue-1106	80	15	of	of	ADP
issue-1106	80	16	integrated	integrated	ADJ
issue-1106	80	17	reporting	reporting	NOUN
issue-1106	80	18	as	as	ADP
issue-1106	80	19	a	a	DET
issue-1106	80	20	new	new	ADJ
issue-1106	80	21	form	form	NOUN
issue-1106	80	22	of	of	ADP
issue-1106	80	23	corporate	corporate	ADJ
issue-1106	80	24	reporting	reporting	NOUN
issue-1106	80	25	with	with	ADP
issue-1106	80	26	financial	financial	ADJ
issue-1106	80	27	and	and	CCONJ
issue-1106	80	28	non	non	ADJ
issue-1106	80	29	-	-	ADJ
issue-1106	80	30	financial	financial	ADJ
issue-1106	80	31	indicators	indicator	NOUN
issue-1106	80	32	.	.	PUNCT
issue-1106	81	1	the	the	DET
issue-1106	81	2	tendency	tendency	NOUN
issue-1106	81	3	to	to	PART
issue-1106	81	4	change	change	VERB
issue-1106	81	5	the	the	DET
issue-1106	81	6	profession	profession	NOUN
issue-1106	81	7	of	of	ADP
issue-1106	81	8	an	an	DET
issue-1106	81	9	accountant	accountant	NOUN
issue-1106	81	10	and	and	CCONJ
issue-1106	81	11	its	its	PRON
issue-1106	81	12	role	role	NOUN
issue-1106	81	13	under	under	ADP
issue-1106	81	14	the	the	DET
issue-1106	81	15	influence	influence	NOUN
issue-1106	81	16	of	of	ADP
issue-1106	81	17	the	the	DET
issue-1106	81	18	challenges	challenge	NOUN
issue-1106	81	19	of	of	ADP
issue-1106	81	20	economic	economic	ADJ
issue-1106	81	21	reality	reality	NOUN
issue-1106	81	22	was	be	AUX
issue-1106	81	23	revealed	reveal	VERB
issue-1106	81	24	at	at	ADP
issue-1106	81	25	the	the	DET
issue-1106	81	26	19th	19th	ADJ
issue-1106	81	27	world	world	NOUN
issue-1106	81	28	congress	congress	PROPN
issue-1106	81	29	of	of	ADP
issue-1106	81	30	accountants	accountant	NOUN
issue-1106	81	31	“	"	PUNCT
issue-1106	81	32	2020	2020	NUM
issue-1106	81	33	vision	vision	NOUN
issue-1106	81	34	:	:	PUNCT
issue-1106	81	35	learning	learn	VERB
issue-1106	81	36	from	from	ADP
issue-1106	81	37	the	the	DET
issue-1106	81	38	past	past	NOUN
issue-1106	81	39	,	,	PUNCT
issue-1106	81	40	building	build	VERB
issue-1106	81	41	the	the	DET
issue-1106	81	42	future	future	NOUN
issue-1106	81	43	”	"	PUNCT
issue-1106	81	44	(	(	PUNCT
issue-1106	81	45	ifac	ifac	NOUN
issue-1106	81	46	,	,	PUNCT
issue-1106	81	47	2014	2014	NUM
issue-1106	81	48	)	)	PUNCT
issue-1106	81	49	.	.	PUNCT
issue-1106	82	1	acca	acca	NOUN
issue-1106	82	2	and	and	CCONJ
issue-1106	82	3	i	i	PRON
issue-1106	82	4	m	m	VERB
issue-1106	82	5	a	a	PRON
issue-1106	82	6	in	in	ADP
issue-1106	82	7	their	their	PRON
issue-1106	82	8	joint	joint	ADJ
issue-1106	82	9	research	research	NOUN
issue-1106	82	10	“	"	PUNCT
issue-1106	82	11	from	from	ADP
issue-1106	82	12	share	share	NOUN
issue-1106	82	13	value	value	NOUN
issue-1106	82	14	to	to	ADP
issue-1106	82	15	shared	share	VERB
issue-1106	82	16	value	value	NOUN
issue-1106	82	17	”	"	PUNCT
issue-1106	82	18	(	(	PUNCT
issue-1106	82	19	acca	acca	PROPN
issue-1106	82	20	/	/	SYM
issue-1106	82	21	ima	ima	PROPN
issue-1106	82	22	,	,	PUNCT
issue-1106	82	23	2016	2016	NUM
issue-1106	82	24	)	)	PUNCT
issue-1106	82	25	determined	determine	VERB
issue-1106	82	26	that	that	SCONJ
issue-1106	82	27	the	the	DET
issue-1106	82	28	accounting	accounting	NOUN
issue-1106	82	29	profession	profession	NOUN
issue-1106	82	30	has	have	AUX
issue-1106	82	31	played	play	VERB
issue-1106	82	32	a	a	DET
issue-1106	82	33	crucial	crucial	ADJ
issue-1106	82	34	role	role	NOUN
issue-1106	82	35	in	in	ADP
issue-1106	82	36	pushing	push	VERB
issue-1106	82	37	the	the	DET
issue-1106	82	38	idea	idea	NOUN
issue-1106	82	39	of	of	ADP
issue-1106	82	40	integrated	integrated	ADJ
issue-1106	82	41	reporting	reporting	NOUN
issue-1106	82	42	forward	forward	ADV
issue-1106	82	43	.	.	PUNCT
issue-1106	83	1	the	the	DET
issue-1106	83	2	change	change	NOUN
issue-1106	83	3	in	in	ADP
issue-1106	83	4	the	the	DET
issue-1106	83	5	focus	focus	NOUN
issue-1106	83	6	of	of	ADP
issue-1106	83	7	research	research	NOUN
issue-1106	83	8	on	on	ADP
issue-1106	83	9	the	the	DET
issue-1106	83	10	international	international	ADJ
issue-1106	83	11	integrated	integrated	ADJ
issue-1106	83	12	reporting	reporting	NOUN
issue-1106	83	13	(	(	PUNCT
issue-1106	83	14	ir	ir	NOUN
issue-1106	83	15	)	)	PUNCT
issue-1106	83	16	framework	framework	NOUN
issue-1106	83	17	in	in	ADP
issue-1106	83	18	the	the	DET
issue-1106	83	19	direction	direction	NOUN
issue-1106	83	20	of	of	ADP
issue-1106	83	21	building	build	VERB
issue-1106	83	22	a	a	DET
issue-1106	83	23	sustainable	sustainable	ADJ
issue-1106	83	24	business	business	NOUN
issue-1106	83	25	for	for	ADP
issue-1106	83	26	the	the	DET
issue-1106	83	27	company	company	NOUN
issue-1106	83	28	is	be	AUX
issue-1106	83	29	of	of	ADP
issue-1106	83	30	particular	particular	ADJ
issue-1106	83	31	relevance	relevance	NOUN
issue-1106	83	32	.	.	PUNCT
issue-1106	84	1	the	the	DET
issue-1106	84	2	constant	constant	ADJ
issue-1106	84	3	tendency	tendency	NOUN
issue-1106	84	4	of	of	ADP
issue-1106	84	5	companies	company	NOUN
issue-1106	84	6	to	to	ADP
issue-1106	84	7	their	their	PRON
issue-1106	84	8	sustainable	sustainable	ADJ
issue-1106	84	9	development	development	NOUN
issue-1106	84	10	involves	involve	VERB
issue-1106	84	11	the	the	DET
issue-1106	84	12	study	study	NOUN
issue-1106	84	13	of	of	ADP
issue-1106	84	14	issues	issue	NOUN
issue-1106	84	15	of	of	ADP
issue-1106	84	16	formation	formation	NOUN
issue-1106	84	17	of	of	ADP
issue-1106	84	18	integrated	integrated	ADJ
issue-1106	84	19	reporting	reporting	NOUN
issue-1106	84	20	as	as	ADP
issue-1106	84	21	a	a	DET
issue-1106	84	22	tool	tool	NOUN
issue-1106	84	23	for	for	ADP
issue-1106	84	24	building	build	VERB
issue-1106	84	25	a	a	DET
issue-1106	84	26	sustainable	sustainable	ADJ
issue-1106	84	27	business	business	NOUN
issue-1106	84	28	.	.	PUNCT
issue-1106	85	1	many	many	ADJ
issue-1106	85	2	authors	author	NOUN
issue-1106	85	3	come	come	VERB
issue-1106	85	4	to	to	ADP
issue-1106	85	5	similar	similar	ADJ
issue-1106	85	6	conclusions	conclusion	NOUN
issue-1106	85	7	.	.	PUNCT
issue-1106	86	1	dragu	dragu	PROPN
issue-1106	86	2	ioana	ioana	PROPN
issue-1106	86	3	and	and	CCONJ
issue-1106	86	4	tiron	tiron	PROPN
issue-1106	86	5	-	-	PUNCT
issue-1106	86	6	tudor	tudor	PROPN
issue-1106	86	7	adriana	adriana	PROPN
issue-1106	86	8	(	(	PUNCT
issue-1106	86	9	dragu	dragu	PROPN
issue-1106	86	10	,	,	PUNCT
issue-1106	86	11	2014	2014	NUM
issue-1106	86	12	)	)	PUNCT
issue-1106	86	13	define	define	VERB
issue-1106	86	14	integrated	integrated	ADJ
issue-1106	86	15	reporting	reporting	NOUN
issue-1106	86	16	as	as	ADP
issue-1106	86	17	the	the	DET
issue-1106	86	18	integration	integration	NOUN
issue-1106	86	19	of	of	ADP
issue-1106	86	20	information	information	NOUN
issue-1106	86	21	on	on	ADP
issue-1106	86	22	sustainable	sustainable	ADJ
issue-1106	86	23	development	development	NOUN
issue-1106	86	24	and	and	CCONJ
issue-1106	86	25	corporate	corporate	ADJ
issue-1106	86	26	social	social	ADJ
issue-1106	86	27	responsibility	responsibility	NOUN
issue-1106	86	28	in	in	ADP
issue-1106	86	29	the	the	DET
issue-1106	86	30	annual	annual	ADJ
issue-1106	86	31	report	report	NOUN
issue-1106	86	32	.	.	PUNCT
issue-1106	87	1	robert	robert	PROPN
issue-1106	87	2	g.	g.	PROPN
issue-1106	87	3	eccles	eccles	PROPN
issue-1106	87	4	and	and	CCONJ
issue-1106	87	5	michael	michael	PROPN
issue-1106	87	6	krzus	krzus	PROPN
issue-1106	87	7	(	(	PUNCT
issue-1106	87	8	eccles	eccles	PROPN
issue-1106	87	9	,	,	PUNCT
issue-1106	87	10	2010	2010	NUM
issue-1106	87	11	)	)	PUNCT
issue-1106	87	12	in	in	ADP
issue-1106	87	13	their	their	PRON
issue-1106	87	14	book	book	NOUN
issue-1106	87	15	“	"	PUNCT
issue-1106	87	16	one	one	NUM
issue-1106	87	17	report	report	NOUN
issue-1106	87	18	:	:	PUNCT
issue-1106	87	19	integrated	integrate	VERB
issue-1106	87	20	reporting	reporting	NOUN
issue-1106	87	21	for	for	ADP
issue-1106	87	22	a	a	DET
issue-1106	87	23	sustainable	sustainable	ADJ
issue-1106	87	24	strategy	strategy	NOUN
issue-1106	87	25	”	"	PUNCT
issue-1106	87	26	advocate	advocate	VERB
issue-1106	87	27	the	the	DET
issue-1106	87	28	view	view	NOUN
issue-1106	87	29	that	that	SCONJ
issue-1106	87	30	one	one	NUM
issue-1106	87	31	report	report	NOUN
issue-1106	87	32	should	should	AUX
issue-1106	87	33	be	be	AUX
issue-1106	87	34	generated	generate	VERB
issue-1106	87	35	as	as	ADP
issue-1106	87	36	a	a	DET
issue-1106	87	37	result	result	NOUN
issue-1106	87	38	of	of	ADP
issue-1106	87	39	more	more	ADV
issue-1106	87	40	integrated	integrated	ADJ
issue-1106	87	41	reporting	reporting	NOUN
issue-1106	87	42	,	,	PUNCT
issue-1106	87	43	which	which	PRON
issue-1106	87	44	will	will	AUX
issue-1106	87	45	only	only	ADV
issue-1106	87	46	be	be	AUX
issue-1106	87	47	so	so	ADV
issue-1106	87	48	if	if	SCONJ
issue-1106	87	49	sustainability	sustainability	NOUN
issue-1106	87	50	is	be	AUX
issue-1106	87	51	incorporated	incorporate	VERB
issue-1106	87	52	into	into	ADP
issue-1106	87	53	company	company	NOUN
issue-1106	87	54	strategy	strategy	NOUN
issue-1106	87	55	.	.	PUNCT
issue-1106	88	1	we	we	PRON
issue-1106	88	2	share	share	VERB
issue-1106	88	3	the	the	DET
issue-1106	88	4	statement	statement	NOUN
issue-1106	88	5	of	of	ADP
issue-1106	88	6	clg	clg	PROPN
issue-1106	88	7	member	member	NOUN
issue-1106	88	8	(	(	PUNCT
issue-1106	88	9	gri	gri	PROPN
issue-1106	88	10	,	,	PUNCT
issue-1106	88	11	2017	2017	NUM
issue-1106	88	12	)	)	PUNCT
issue-1106	88	13	“	"	PUNCT
issue-1106	88	14	we	we	PRON
issue-1106	88	15	believe	believe	VERB
issue-1106	88	16	that	that	SCONJ
issue-1106	88	17	integrated	integrated	ADJ
issue-1106	88	18	reporting	reporting	NOUN
issue-1106	88	19	is	be	AUX
issue-1106	88	20	the	the	DET
issue-1106	88	21	way	way	NOUN
issue-1106	88	22	of	of	ADP
issue-1106	88	23	the	the	DET
issue-1106	88	24	future	future	NOUN
issue-1106	88	25	;	;	PUNCT
issue-1106	88	26	it	it	PRON
issue-1106	88	27	is	be	AUX
issue-1106	88	28	not	not	PART
issue-1106	88	29	possible	possible	ADJ
issue-1106	88	30	to	to	PART
issue-1106	88	31	assess	assess	VERB
issue-1106	88	32	the	the	DET
issue-1106	88	33	health	health	NOUN
issue-1106	88	34	of	of	ADP
issue-1106	88	35	the	the	DET
issue-1106	88	36	company	company	NOUN
issue-1106	88	37	solely	solely	ADV
issue-1106	88	38	with	with	ADP
issue-1106	88	39	financial	financial	ADJ
issue-1106	88	40	indicators	indicator	NOUN
issue-1106	88	41	”	"	PUNCT
issue-1106	88	42	.	.	PUNCT
issue-1106	89	1	an	an	DET
issue-1106	89	2	important	important	ADJ
issue-1106	89	3	part	part	NOUN
issue-1106	89	4	of	of	ADP
issue-1106	89	5	the	the	DET
issue-1106	89	6	global	global	ADJ
issue-1106	89	7	push	push	NOUN
issue-1106	89	8	towards	towards	ADP
issue-1106	89	9	sustainability	sustainability	NOUN
issue-1106	89	10	practices	practice	NOUN
issue-1106	89	11	involves	involve	VERB
issue-1106	89	12	a	a	DET
issue-1106	89	13	need	need	NOUN
issue-1106	89	14	to	to	PART
issue-1106	89	15	account	account	VERB
issue-1106	89	16	for	for	ADP
issue-1106	89	17	,	,	PUNCT
issue-1106	89	18	and	and	CCONJ
issue-1106	89	19	report	report	VERB
issue-1106	89	20	on	on	ADP
issue-1106	89	21	,	,	PUNCT
issue-1106	89	22	sustainability	sustainability	NOUN
issue-1106	89	23	–	–	PUNCT
issue-1106	89	24	sometimes	sometimes	ADV
issue-1106	89	25	referred	refer	VERB
issue-1106	89	26	to	to	ADP
issue-1106	89	27	as	as	ADP
issue-1106	89	28	environmental	environmental	ADJ
issue-1106	89	29	,	,	PUNCT
issue-1106	89	30	social	social	ADJ
issue-1106	89	31	,	,	PUNCT
issue-1106	89	32	and	and	CCONJ
issue-1106	89	33	governance	governance	NOUN
issue-1106	89	34	(	(	PUNCT
issue-1106	89	35	esg	esg	NOUN
issue-1106	89	36	)	)	PUNCT
issue-1106	89	37	reporting	reporting	NOUN
issue-1106	89	38	.	.	PUNCT
issue-1106	90	1	the	the	DET
issue-1106	90	2	existing	exist	VERB
issue-1106	90	3	state	state	NOUN
issue-1106	90	4	regulators	regulator	NOUN
issue-1106	90	5	cope	cope	VERB
issue-1106	90	6	with	with	ADP
issue-1106	90	7	traditional	traditional	ADJ
issue-1106	90	8	forms	form	NOUN
issue-1106	90	9	of	of	ADP
issue-1106	90	10	reporting	report	VERB
issue-1106	90	11	with	with	ADP
issue-1106	90	12	great	great	ADJ
issue-1106	90	13	difficulty	difficulty	NOUN
issue-1106	90	14	;	;	PUNCT
issue-1106	90	15	they	they	PRON
issue-1106	90	16	have	have	VERB
issue-1106	90	17	a	a	DET
issue-1106	90	18	very	very	ADV
issue-1106	90	19	pragmatic	pragmatic	ADJ
issue-1106	90	20	function	function	NOUN
issue-1106	90	21	to	to	PART
issue-1106	90	22	ensure	ensure	VERB
issue-1106	90	23	the	the	DET
issue-1106	90	24	receipt	receipt	NOUN
issue-1106	90	25	of	of	ADP
issue-1106	90	26	tax	tax	NOUN
issue-1106	90	27	and	and	CCONJ
issue-1106	90	28	other	other	ADJ
issue-1106	90	29	fees	fee	NOUN
issue-1106	90	30	and	and	CCONJ
issue-1106	90	31	control	control	NOUN
issue-1106	90	32	of	of	ADP
issue-1106	90	33	registers	register	NOUN
issue-1106	90	34	of	of	ADP
issue-1106	90	35	basic	basic	ADJ
issue-1106	90	36	property	property	NOUN
issue-1106	90	37	rights	right	NOUN
issue-1106	90	38	.	.	PUNCT
issue-1106	91	1	in	in	ADP
issue-1106	91	2	this	this	DET
issue-1106	91	3	context	context	NOUN
issue-1106	91	4	,	,	PUNCT
issue-1106	91	5	the	the	DET
issue-1106	91	6	development	development	NOUN
issue-1106	91	7	of	of	ADP
issue-1106	91	8	non	non	ADJ
issue-1106	91	9	-	-	ADJ
issue-1106	91	10	financial	financial	ADJ
issue-1106	91	11	reporting	reporting	NOUN
issue-1106	91	12	has	have	AUX
issue-1106	91	13	been	be	AUX
issue-1106	91	14	the	the	DET
issue-1106	91	15	subject	subject	NOUN
issue-1106	91	16	of	of	ADP
issue-1106	91	17	study	study	NOUN
issue-1106	91	18	by	by	ADP
issue-1106	91	19	predominantly	predominantly	ADV
issue-1106	91	20	non	non	ADJ
issue-1106	91	21	-	-	ADJ
issue-1106	91	22	governmental	governmental	ADJ
issue-1106	91	23	stakeholders	stakeholder	NOUN
issue-1106	91	24	(	(	PUNCT
issue-1106	91	25	table	table	NOUN
issue-1106	91	26	1	1	NUM
issue-1106	91	27	)	)	PUNCT
issue-1106	91	28	.	.	PUNCT
issue-1106	92	1	baltic	baltic	PROPN
issue-1106	92	2	journal	journal	PROPN
issue-1106	92	3	of	of	ADP
issue-1106	92	4	economic	economic	ADJ
issue-1106	92	5	studies	study	NOUN
issue-1106	92	6	132	132	NUM
issue-1106	92	7	vol	vol	NOUN
issue-1106	92	8	.	.	PROPN
issue-1106	93	1	7	7	NUM
issue-1106	93	2	no	no	NOUN
issue-1106	93	3	.	.	NOUN
issue-1106	93	4	2	2	NUM
issue-1106	93	5	,	,	PUNCT
issue-1106	93	6	2021	2021	NUM
issue-1106	93	7	however	however	ADV
issue-1106	93	8	,	,	PUNCT
issue-1106	93	9	sustainability	sustainability	NOUN
issue-1106	93	10	reports	report	NOUN
issue-1106	93	11	are	be	AUX
issue-1106	93	12	still	still	ADV
issue-1106	93	13	often	often	ADV
issue-1106	93	14	produced	produce	VERB
issue-1106	93	15	in	in	ADP
issue-1106	93	16	a	a	DET
issue-1106	93	17	silo	silo	NOUN
issue-1106	93	18	alongside	alongside	ADP
issue-1106	93	19	other	other	ADJ
issue-1106	93	20	reports	report	NOUN
issue-1106	93	21	such	such	ADJ
issue-1106	93	22	as	as	ADP
issue-1106	93	23	financial	financial	ADJ
issue-1106	93	24	statements	statement	NOUN
issue-1106	93	25	.	.	PUNCT
issue-1106	94	1	while	while	SCONJ
issue-1106	94	2	individual	individual	ADJ
issue-1106	94	3	reports	report	NOUN
issue-1106	94	4	still	still	ADV
issue-1106	94	5	provide	provide	VERB
issue-1106	94	6	critical	critical	ADJ
issue-1106	94	7	information	information	NOUN
issue-1106	94	8	to	to	ADP
issue-1106	94	9	stakeholders	stakeholder	NOUN
issue-1106	94	10	,	,	PUNCT
issue-1106	94	11	in	in	ADP
issue-1106	94	12	isolation	isolation	NOUN
issue-1106	94	13	they	they	PRON
issue-1106	94	14	are	be	AUX
issue-1106	94	15	not	not	PART
issue-1106	94	16	sufficient	sufficient	ADJ
issue-1106	94	17	to	to	PART
issue-1106	94	18	gain	gain	VERB
issue-1106	94	19	a	a	DET
issue-1106	94	20	comprehensive	comprehensive	ADJ
issue-1106	94	21	understanding	understanding	NOUN
issue-1106	94	22	of	of	ADP
issue-1106	94	23	the	the	DET
issue-1106	94	24	full	full	ADJ
issue-1106	94	25	impacts	impact	NOUN
issue-1106	94	26	and	and	CCONJ
issue-1106	94	27	performance	performance	NOUN
issue-1106	94	28	of	of	ADP
issue-1106	94	29	a	a	DET
issue-1106	94	30	company	company	NOUN
issue-1106	94	31	.	.	PUNCT
issue-1106	95	1	the	the	DET
issue-1106	95	2	establishment	establishment	NOUN
issue-1106	95	3	of	of	ADP
issue-1106	95	4	the	the	DET
issue-1106	95	5	international	international	ADJ
issue-1106	95	6	integrated	integrated	ADJ
issue-1106	95	7	reporting	reporting	NOUN
issue-1106	95	8	council	council	NOUN
issue-1106	95	9	(	(	PUNCT
issue-1106	95	10	iirc	iirc	NOUN
issue-1106	95	11	)	)	PUNCT
issue-1106	95	12	,	,	PUNCT
issue-1106	95	13	of	of	ADP
issue-1106	95	14	which	which	PRON
issue-1106	95	15	gri	gri	PROPN
issue-1106	95	16	was	be	AUX
issue-1106	95	17	a	a	DET
issue-1106	95	18	founding	found	VERB
issue-1106	95	19	member	member	NOUN
issue-1106	95	20	,	,	PUNCT
issue-1106	95	21	had	have	VERB
issue-1106	95	22	the	the	DET
issue-1106	95	23	objective	objective	NOUN
issue-1106	95	24	to	to	PART
issue-1106	95	25	help	help	VERB
issue-1106	95	26	organizations	organization	NOUN
issue-1106	95	27	provide	provide	VERB
issue-1106	95	28	a	a	DET
issue-1106	95	29	more	more	ADV
issue-1106	95	30	comprehensive	comprehensive	ADJ
issue-1106	95	31	picture	picture	NOUN
issue-1106	95	32	of	of	ADP
issue-1106	95	33	how	how	SCONJ
issue-1106	95	34	they	they	PRON
issue-1106	95	35	are	be	AUX
issue-1106	95	36	performing	perform	VERB
issue-1106	95	37	to	to	PART
issue-1106	95	38	create	create	VERB
issue-1106	95	39	value	value	NOUN
issue-1106	95	40	over	over	ADP
issue-1106	95	41	time	time	NOUN
issue-1106	95	42	across	across	ADP
issue-1106	95	43	all	all	DET
issue-1106	95	44	relevant	relevant	ADJ
issue-1106	95	45	capitals	capital	NOUN
issue-1106	95	46	.	.	PUNCT
issue-1106	96	1	integrated	integrate	VERB
issue-1106	96	2	reporting	reporting	NOUN
issue-1106	96	3	,	,	PUNCT
issue-1106	96	4	which	which	PRON
issue-1106	96	5	is	be	AUX
issue-1106	96	6	founded	found	VERB
issue-1106	96	7	on	on	ADP
issue-1106	96	8	integrated	integrate	VERB
issue-1106	96	9	thinking	thinking	NOUN
issue-1106	96	10	within	within	ADP
issue-1106	96	11	the	the	DET
issue-1106	96	12	business	business	NOUN
issue-1106	96	13	,	,	PUNCT
issue-1106	96	14	explains	explain	VERB
issue-1106	96	15	the	the	DET
issue-1106	96	16	interrelationships	interrelationship	NOUN
issue-1106	96	17	between	between	ADP
issue-1106	96	18	financial	financial	ADJ
issue-1106	96	19	and	and	CCONJ
issue-1106	96	20	other	other	ADJ
issue-1106	96	21	capitals	capital	NOUN
issue-1106	96	22	that	that	PRON
issue-1106	96	23	the	the	DET
issue-1106	96	24	business	business	NOUN
issue-1106	96	25	depends	depend	VERB
issue-1106	96	26	on	on	ADP
issue-1106	96	27	.	.	PUNCT
issue-1106	97	1	the	the	DET
issue-1106	97	2	integrated	integrate	VERB
issue-1106	97	3	report	report	NOUN
issue-1106	97	4	may	may	AUX
issue-1106	97	5	link	link	VERB
issue-1106	97	6	to	to	ADP
issue-1106	97	7	more	more	ADJ
issue-1106	97	8	in	in	ADP
issue-1106	97	9	-	-	PUNCT
issue-1106	97	10	depth	depth	NOUN
issue-1106	97	11	financial	financial	ADJ
issue-1106	97	12	or	or	CCONJ
issue-1106	97	13	sustainability	sustainability	NOUN
issue-1106	97	14	information	information	NOUN
issue-1106	97	15	that	that	PRON
issue-1106	97	16	different	different	ADJ
issue-1106	97	17	stakeholders	stakeholder	NOUN
issue-1106	97	18	require	require	VERB
issue-1106	97	19	.	.	PUNCT
issue-1106	98	1	a	a	DET
issue-1106	98	2	growing	grow	VERB
issue-1106	98	3	number	number	NOUN
issue-1106	98	4	of	of	ADP
issue-1106	98	5	companies	company	NOUN
issue-1106	98	6	are	be	AUX
issue-1106	98	7	already	already	ADV
issue-1106	98	8	adopting	adopt	VERB
issue-1106	98	9	this	this	DET
issue-1106	98	10	approach	approach	NOUN
issue-1106	98	11	and	and	CCONJ
issue-1106	98	12	are	be	AUX
issue-1106	98	13	experimenting	experiment	VERB
issue-1106	98	14	with	with	ADP
issue-1106	98	15	ways	way	NOUN
issue-1106	98	16	to	to	PART
issue-1106	98	17	successfully	successfully	ADV
issue-1106	98	18	implement	implement	VERB
issue-1106	98	19	this	this	DET
issue-1106	98	20	cycle	cycle	NOUN
issue-1106	98	21	of	of	ADP
issue-1106	98	22	integrated	integrated	ADJ
issue-1106	98	23	thinking	thinking	NOUN
issue-1106	98	24	and	and	CCONJ
issue-1106	98	25	reporting	reporting	NOUN
issue-1106	98	26	,	,	PUNCT
issue-1106	98	27	enabling	enable	VERB
issue-1106	98	28	them	they	PRON
issue-1106	98	29	to	to	PART
issue-1106	98	30	embed	embed	VERB
issue-1106	98	31	sustainability	sustainability	NOUN
issue-1106	98	32	issues	issue	NOUN
issue-1106	98	33	into	into	ADP
issue-1106	98	34	their	their	PRON
issue-1106	98	35	business	business	NOUN
issue-1106	98	36	strategy	strategy	NOUN
issue-1106	98	37	and	and	CCONJ
issue-1106	98	38	communicate	communicate	VERB
issue-1106	98	39	about	about	ADP
issue-1106	98	40	it	it	PRON
issue-1106	98	41	.	.	PUNCT
issue-1106	99	1	bastian	bastian	PROPN
issue-1106	99	2	buck	buck	PROPN
issue-1106	99	3	(	(	PUNCT
issue-1106	99	4	director	director	NOUN
issue-1106	99	5	,	,	PUNCT
issue-1106	99	6	reporting	reporting	NOUN
issue-1106	99	7	standards	standard	NOUN
issue-1106	99	8	)	)	PUNCT
issue-1106	99	9	(	(	PUNCT
issue-1106	99	10	gri	gri	PROPN
issue-1106	99	11	,	,	PUNCT
issue-1106	99	12	2017	2017	NUM
issue-1106	99	13	)	)	PUNCT
issue-1106	99	14	claims	claim	VERB
issue-1106	99	15	:	:	PUNCT
issue-1106	99	16	“	"	PUNCT
issue-1106	99	17	gri	gri	PROPN
issue-1106	99	18	believes	believe	VERB
issue-1106	99	19	that	that	SCONJ
issue-1106	99	20	sustainability	sustainability	NOUN
issue-1106	99	21	reporting	reporting	NOUN
issue-1106	99	22	experience	experience	NOUN
issue-1106	99	23	is	be	AUX
issue-1106	99	24	a	a	DET
issue-1106	99	25	necessary	necessary	ADJ
issue-1106	99	26	prerequisite	prerequisite	NOUN
issue-1106	99	27	for	for	ADP
issue-1106	99	28	good	good	ADJ
issue-1106	99	29	integrated	integrated	ADJ
issue-1106	99	30	reporting	reporting	NOUN
issue-1106	99	31	.	.	PUNCT
issue-1106	100	1	integrated	integrate	VERB
issue-1106	100	2	reporting	reporting	NOUN
issue-1106	100	3	does	do	AUX
issue-1106	100	4	not	not	PART
issue-1106	100	5	replace	replace	VERB
issue-1106	100	6	the	the	DET
issue-1106	100	7	strategic	strategic	ADJ
issue-1106	100	8	element	element	NOUN
issue-1106	100	9	of	of	ADP
issue-1106	100	10	the	the	DET
issue-1106	100	11	sustainability	sustainability	NOUN
issue-1106	100	12	reporting	report	VERB
issue-1106	100	13	exercise	exercise	NOUN
issue-1106	100	14	”	"	PUNCT
issue-1106	100	15	.	.	PUNCT
issue-1106	101	1	differently	differently	ADV
issue-1106	101	2	from	from	ADP
issue-1106	101	3	other	other	ADJ
issue-1106	101	4	forms	form	NOUN
issue-1106	101	5	of	of	ADP
issue-1106	101	6	reporting	reporting	NOUN
issue-1106	101	7	,	,	PUNCT
issue-1106	101	8	it	it	PRON
issue-1106	101	9	is	be	AUX
issue-1106	101	10	not	not	PART
issue-1106	101	11	an	an	PRON
issue-1106	101	12	additional	additional	ADJ
issue-1106	101	13	but	but	CCONJ
issue-1106	101	14	rather	rather	ADV
issue-1106	101	15	an	an	DET
issue-1106	101	16	overall	overall	ADJ
issue-1106	101	17	and	and	CCONJ
issue-1106	101	18	holistic	holistic	ADJ
issue-1106	101	19	component	component	NOUN
issue-1106	101	20	of	of	ADP
issue-1106	101	21	the	the	DET
issue-1106	101	22	system	system	NOUN
issue-1106	101	23	.	.	PUNCT
issue-1106	102	1	integrated	integrate	VERB
issue-1106	102	2	reporting	reporting	NOUN
issue-1106	102	3	is	be	AUX
issue-1106	102	4	intended	intend	VERB
issue-1106	102	5	to	to	PART
issue-1106	102	6	connect	connect	VERB
issue-1106	102	7	and	and	CCONJ
issue-1106	102	8	bring	bring	VERB
issue-1106	102	9	together	together	ADV
issue-1106	102	10	all	all	DET
issue-1106	102	11	the	the	DET
issue-1106	102	12	different	different	ADJ
issue-1106	102	13	components	component	NOUN
issue-1106	102	14	of	of	ADP
issue-1106	102	15	the	the	DET
issue-1106	102	16	corporate	corporate	ADJ
issue-1106	102	17	reporting	reporting	NOUN
issue-1106	102	18	.	.	PUNCT
issue-1106	103	1	the	the	DET
issue-1106	103	2	ifrs	ifrs	PROPN
issue-1106	103	3	foundation	foundation	PROPN
issue-1106	103	4	and	and	CCONJ
issue-1106	103	5	the	the	DET
issue-1106	103	6	iirc	iirc	ADJ
issue-1106	103	7	both	both	PRON
issue-1106	103	8	strive	strive	VERB
issue-1106	103	9	to	to	PART
issue-1106	103	10	progress	progress	VERB
issue-1106	103	11	the	the	DET
issue-1106	103	12	quality	quality	NOUN
issue-1106	103	13	,	,	PUNCT
issue-1106	103	14	consistency	consistency	NOUN
issue-1106	103	15	and	and	CCONJ
issue-1106	103	16	accountability	accountability	NOUN
issue-1106	103	17	of	of	ADP
issue-1106	103	18	corporate	corporate	ADJ
issue-1106	103	19	reporting	reporting	NOUN
issue-1106	103	20	through	through	ADP
issue-1106	103	21	collaborative	collaborative	ADJ
issue-1106	103	22	means	mean	NOUN
issue-1106	103	23	.	.	PUNCT
issue-1106	104	1	this	this	DET
issue-1106	104	2	collaborative	collaborative	ADJ
issue-1106	104	3	effort	effort	NOUN
issue-1106	104	4	was	be	AUX
issue-1106	104	5	highlighted	highlight	VERB
issue-1106	104	6	in	in	ADP
issue-1106	104	7	2020	2020	NUM
issue-1106	104	8	,	,	PUNCT
issue-1106	104	9	as	as	SCONJ
issue-1106	104	10	five	five	NUM
issue-1106	104	11	global	global	ADJ
issue-1106	104	12	sustainability	sustainability	NOUN
issue-1106	104	13	and	and	CCONJ
issue-1106	104	14	integrated	integrated	ADJ
issue-1106	104	15	reporting	reporting	NOUN
issue-1106	104	16	organizations	organization	NOUN
issue-1106	104	17	(	(	PUNCT
issue-1106	104	18	cdp	cdp	INTJ
issue-1106	104	19	,	,	PUNCT
issue-1106	104	20	cdsb	cdsb	PROPN
issue-1106	104	21	,	,	PUNCT
issue-1106	104	22	gri	gri	NOUN
issue-1106	104	23	,	,	PUNCT
issue-1106	104	24	iirc	iirc	ADV
issue-1106	104	25	and	and	CCONJ
issue-1106	104	26	sasb	sasb	NOUN
issue-1106	104	27	)	)	PUNCT
issue-1106	104	28	published	publish	VERB
issue-1106	104	29	their	their	PRON
issue-1106	104	30	statement	statement	NOUN
issue-1106	104	31	of	of	ADP
issue-1106	104	32	intent	intent	NOUN
issue-1106	104	33	to	to	PART
issue-1106	104	34	work	work	VERB
issue-1106	104	35	together	together	ADV
issue-1106	104	36	,	,	PUNCT
issue-1106	104	37	the	the	DET
issue-1106	104	38	iirc	iirc	NOUN
issue-1106	104	39	and	and	CCONJ
issue-1106	104	40	sasb	sasb	NOUN
issue-1106	104	41	announced	announce	VERB
issue-1106	104	42	their	their	PRON
issue-1106	104	43	intention	intention	NOUN
issue-1106	104	44	to	to	PART
issue-1106	104	45	merge	merge	VERB
issue-1106	104	46	,	,	PUNCT
issue-1106	104	47	becoming	become	VERB
issue-1106	104	48	the	the	DET
issue-1106	104	49	value	value	NOUN
issue-1106	104	50	reporting	reporting	NOUN
issue-1106	104	51	foundation	foundation	NOUN
issue-1106	104	52	and	and	CCONJ
issue-1106	104	53	the	the	DET
issue-1106	104	54	ifrs	ifrs	PROPN
issue-1106	104	55	foundation	foundation	NOUN
issue-1106	104	56	began	begin	VERB
issue-1106	104	57	an	an	DET
issue-1106	104	58	exploration	exploration	NOUN
issue-1106	104	59	into	into	ADP
issue-1106	104	60	broadening	broaden	VERB
issue-1106	104	61	its	its	PRON
issue-1106	104	62	remit	remit	NOUN
issue-1106	104	63	beyond	beyond	ADP
issue-1106	104	64	financial	financial	ADJ
issue-1106	104	65	reporting	reporting	NOUN
issue-1106	104	66	standards	standard	NOUN
issue-1106	104	67	.	.	PUNCT
issue-1106	105	1	following	follow	VERB
issue-1106	105	2	a	a	DET
issue-1106	105	3	consultation	consultation	NOUN
issue-1106	105	4	on	on	ADP
issue-1106	105	5	the	the	DET
issue-1106	105	6	creation	creation	NOUN
issue-1106	105	7	of	of	ADP
issue-1106	105	8	a	a	DET
issue-1106	105	9	sustainability	sustainability	NOUN
issue-1106	105	10	standards	standard	NOUN
issue-1106	105	11	board	board	NOUN
issue-1106	105	12	,	,	PUNCT
issue-1106	105	13	the	the	DET
issue-1106	105	14	ifrs	ifrs	PROPN
issue-1106	105	15	foundation	foundation	PROPN
issue-1106	105	16	has	have	AUX
issue-1106	105	17	acknowledged	acknowledge	VERB
issue-1106	105	18	the	the	DET
issue-1106	105	19	urgent	urgent	ADJ
issue-1106	105	20	demand	demand	NOUN
issue-1106	105	21	for	for	ADP
issue-1106	105	22	global	global	ADJ
issue-1106	105	23	consistency	consistency	NOUN
issue-1106	105	24	and	and	CCONJ
issue-1106	105	25	comparability	comparability	NOUN
issue-1106	105	26	in	in	ADP
issue-1106	105	27	sustainability	sustainability	NOUN
issue-1106	105	28	disclosure	disclosure	NOUN
issue-1106	105	29	.	.	PUNCT
issue-1106	106	1	the	the	DET
issue-1106	106	2	iirc	iirc	NOUN
issue-1106	106	3	supports	support	VERB
issue-1106	106	4	this	this	DET
issue-1106	106	5	direction	direction	NOUN
issue-1106	106	6	and	and	CCONJ
issue-1106	106	7	believes	believe	VERB
issue-1106	106	8	that	that	SCONJ
issue-1106	106	9	existing	exist	VERB
issue-1106	106	10	frameworks	framework	NOUN
issue-1106	106	11	and	and	CCONJ
issue-1106	106	12	standards	standard	NOUN
issue-1106	106	13	,	,	PUNCT
issue-1106	106	14	together	together	ADV
issue-1106	106	15	with	with	ADP
issue-1106	106	16	tcfd	tcfd	NOUN
issue-1106	106	17	’s	’s	PART
issue-1106	106	18	recommendations	recommendation	NOUN
issue-1106	106	19	,	,	PUNCT
issue-1106	106	20	should	should	AUX
issue-1106	106	21	act	act	VERB
issue-1106	106	22	as	as	SCONJ
issue-1106	106	23	the	the	DET
issue-1106	106	24	building	building	NOUN
issue-1106	106	25	blocks	block	NOUN
issue-1106	106	26	for	for	ADP
issue-1106	106	27	the	the	DET
issue-1106	106	28	ifrs	ifrs	PROPN
issue-1106	106	29	to	to	PART
issue-1106	106	30	develop	develop	VERB
issue-1106	106	31	global	global	ADJ
issue-1106	106	32	sustainability	sustainability	NOUN
issue-1106	106	33	standards	standard	NOUN
issue-1106	106	34	relevant	relevant	ADJ
issue-1106	106	35	to	to	ADP
issue-1106	106	36	enterprise	enterprise	NOUN
issue-1106	106	37	value	value	NOUN
issue-1106	106	38	creation	creation	NOUN
issue-1106	106	39	.	.	PUNCT
issue-1106	107	1	the	the	DET
issue-1106	107	2	integrated	integrate	VERB
issue-1106	107	3	report	report	NOUN
issue-1106	107	4	aims	aim	VERB
issue-1106	107	5	to	to	PART
issue-1106	107	6	provide	provide	VERB
issue-1106	107	7	an	an	DET
issue-1106	107	8	insight	insight	NOUN
issue-1106	107	9	into	into	ADP
issue-1106	107	10	the	the	DET
issue-1106	107	11	company	company	NOUN
issue-1106	107	12	’s	’s	PART
issue-1106	107	13	resources	resource	NOUN
issue-1106	107	14	and	and	CCONJ
issue-1106	107	15	relationships	relationship	NOUN
issue-1106	107	16	that	that	PRON
issue-1106	107	17	are	be	AUX
issue-1106	107	18	known	know	VERB
issue-1106	107	19	as	as	ADP
issue-1106	107	20	the	the	DET
issue-1106	107	21	capitals	capital	NOUN
issue-1106	107	22	and	and	CCONJ
issue-1106	107	23	how	how	SCONJ
issue-1106	107	24	the	the	DET
issue-1106	107	25	company	company	NOUN
issue-1106	107	26	interacts	interact	VERB
issue-1106	107	27	with	with	ADP
issue-1106	107	28	the	the	DET
issue-1106	107	29	external	external	ADJ
issue-1106	107	30	environment	environment	NOUN
issue-1106	107	31	and	and	CCONJ
issue-1106	107	32	the	the	DET
issue-1106	107	33	capitals	capital	NOUN
issue-1106	107	34	to	to	PART
issue-1106	107	35	create	create	VERB
issue-1106	107	36	value	value	NOUN
issue-1106	107	37	.	.	PUNCT
issue-1106	108	1	value	value	NOUN
issue-1106	108	2	is	be	AUX
issue-1106	108	3	not	not	PART
issue-1106	108	4	created	create	VERB
issue-1106	108	5	by	by	ADP
issue-1106	108	6	or	or	CCONJ
issue-1106	108	7	within	within	ADP
issue-1106	108	8	an	an	DET
issue-1106	108	9	organization	organization	NOUN
issue-1106	108	10	alone	alone	ADV
issue-1106	108	11	.	.	PUNCT
issue-1106	109	1	organizations	organization	NOUN
issue-1106	109	2	interact	interact	VERB
issue-1106	109	3	with	with	ADP
issue-1106	109	4	their	their	PRON
issue-1106	109	5	external	external	ADJ
issue-1106	109	6	environment	environment	NOUN
issue-1106	109	7	and	and	CCONJ
issue-1106	109	8	various	various	ADJ
issue-1106	109	9	capitals	capital	NOUN
issue-1106	109	10	to	to	PART
issue-1106	109	11	create	create	VERB
issue-1106	109	12	value	value	NOUN
issue-1106	109	13	over	over	ADP
issue-1106	109	14	the	the	DET
issue-1106	109	15	short	short	ADJ
issue-1106	109	16	,	,	PUNCT
issue-1106	109	17	medium	medium	ADJ
issue-1106	109	18	and	and	CCONJ
issue-1106	109	19	long	long	ADJ
issue-1106	109	20	term	term	NOUN
issue-1106	109	21	.	.	PUNCT
issue-1106	110	1	that	that	DET
issue-1106	110	2	value	value	NOUN
issue-1106	110	3	has	have	VERB
issue-1106	110	4	two	two	NUM
issue-1106	110	5	interrelated	interrelated	ADJ
issue-1106	110	6	aspects	aspect	NOUN
issue-1106	110	7	–	–	PUNCT
issue-1106	110	8	value	value	NOUN
issue-1106	110	9	created	create	VERB
issue-1106	110	10	for	for	ADP
issue-1106	110	11	:	:	PUNCT
issue-1106	110	12	–	–	PUNCT
issue-1106	110	13	the	the	DET
issue-1106	110	14	organization	organization	NOUN
issue-1106	110	15	itself	itself	PRON
issue-1106	110	16	,	,	PUNCT
issue-1106	110	17	which	which	PRON
issue-1106	110	18	enables	enable	VERB
issue-1106	110	19	financial	financial	ADJ
issue-1106	110	20	returns	return	NOUN
issue-1106	110	21	to	to	ADP
issue-1106	110	22	the	the	DET
issue-1106	110	23	providers	provider	NOUN
issue-1106	110	24	of	of	ADP
issue-1106	110	25	financial	financial	ADJ
issue-1106	110	26	capital	capital	NOUN
issue-1106	110	27	–	–	PUNCT
issue-1106	110	28	other	other	ADJ
issue-1106	110	29	stakeholders	stakeholder	NOUN
issue-1106	110	30	.	.	PUNCT
issue-1106	111	1	an	an	DET
issue-1106	111	2	organization	organization	NOUN
issue-1106	111	3	can	can	AUX
issue-1106	111	4	think	think	VERB
issue-1106	111	5	about	about	ADP
issue-1106	111	6	value	value	NOUN
issue-1106	111	7	creation	creation	NOUN
issue-1106	111	8	in	in	ADP
issue-1106	111	9	terms	term	NOUN
issue-1106	111	10	of	of	ADP
issue-1106	111	11	value	value	NOUN
issue-1106	111	12	to	to	ADP
issue-1106	111	13	shareholders	shareholder	NOUN
issue-1106	111	14	and	and	CCONJ
issue-1106	111	15	funders	funder	NOUN
issue-1106	111	16	,	,	PUNCT
issue-1106	111	17	customers	customer	NOUN
issue-1106	111	18	,	,	PUNCT
issue-1106	111	19	employees	employee	NOUN
issue-1106	111	20	,	,	PUNCT
issue-1106	111	21	suppliers	supplier	NOUN
issue-1106	111	22	,	,	PUNCT
issue-1106	111	23	partners	partner	NOUN
issue-1106	111	24	,	,	PUNCT
issue-1106	111	25	regulators	regulator	NOUN
issue-1106	111	26	and	and	CCONJ
issue-1106	111	27	society	society	NOUN
issue-1106	111	28	.	.	PUNCT
issue-1106	112	1	both	both	DET
issue-1106	112	2	aspects	aspect	NOUN
issue-1106	112	3	of	of	ADP
issue-1106	112	4	value	value	NOUN
issue-1106	112	5	creation	creation	NOUN
issue-1106	112	6	are	be	AUX
issue-1106	112	7	critical	critical	ADJ
issue-1106	112	8	to	to	ADP
issue-1106	112	9	the	the	DET
issue-1106	112	10	survival	survival	NOUN
issue-1106	112	11	of	of	ADP
issue-1106	112	12	any	any	DET
issue-1106	112	13	organization	organization	NOUN
issue-1106	112	14	–	–	PUNCT
issue-1106	112	15	it	it	PRON
issue-1106	112	16	can	can	AUX
issue-1106	112	17	not	not	PART
issue-1106	112	18	survive	survive	VERB
issue-1106	112	19	for	for	ADP
issue-1106	112	20	very	very	ADV
issue-1106	112	21	long	long	ADV
issue-1106	112	22	delivering	deliver	VERB
issue-1106	112	23	one	one	NUM
issue-1106	112	24	without	without	ADP
issue-1106	112	25	the	the	DET
issue-1106	112	26	other	other	ADJ
issue-1106	112	27	.	.	PUNCT
issue-1106	113	1	unless	unless	SCONJ
issue-1106	113	2	an	an	DET
issue-1106	113	3	organization	organization	NOUN
issue-1106	113	4	creates	create	VERB
issue-1106	113	5	value	value	NOUN
issue-1106	113	6	for	for	ADP
issue-1106	113	7	itself	itself	PRON
issue-1106	113	8	it	it	PRON
issue-1106	113	9	will	will	AUX
issue-1106	113	10	risk	risk	VERB
issue-1106	113	11	going	go	VERB
issue-1106	113	12	out	out	ADP
issue-1106	113	13	of	of	ADP
issue-1106	113	14	business	business	NOUN
issue-1106	113	15	;	;	PUNCT
issue-1106	113	16	and	and	CCONJ
issue-1106	113	17	unless	unless	SCONJ
issue-1106	113	18	it	it	PRON
issue-1106	113	19	creates	create	VERB
issue-1106	113	20	value	value	NOUN
issue-1106	113	21	for	for	ADP
issue-1106	113	22	others	other	NOUN
issue-1106	113	23	it	it	PRON
issue-1106	113	24	could	could	AUX
issue-1106	113	25	either	either	CCONJ
issue-1106	113	26	become	become	VERB
issue-1106	113	27	irrelevant	irrelevant	ADJ
issue-1106	113	28	or	or	CCONJ
issue-1106	113	29	lose	lose	VERB
issue-1106	113	30	its	its	PRON
issue-1106	113	31	social	social	ADJ
issue-1106	113	32	licence	licence	NOUN
issue-1106	113	33	to	to	PART
issue-1106	113	34	operate	operate	VERB
issue-1106	113	35	.	.	PUNCT
issue-1106	114	1	table	table	NOUN
issue-1106	114	2	1	1	NUM
issue-1106	114	3	organizations	organization	NOUN
issue-1106	114	4	involved	involve	VERB
issue-1106	114	5	in	in	ADP
issue-1106	114	6	sustainability	sustainability	NOUN
issue-1106	114	7	and	and	CCONJ
issue-1106	114	8	integrated	integrate	VERB
issue-1106	114	9	reporting	reporting	NOUN
issue-1106	114	10	organization	organization	NOUN
issue-1106	114	11	mission	mission	NOUN
issue-1106	114	12	international	international	PROPN
issue-1106	114	13	integrated	integrate	VERB
issue-1106	114	14	reporting	reporting	NOUN
issue-1106	114	15	council	council	NOUN
issue-1106	114	16	(	(	PUNCT
issue-1106	114	17	iirc	iirc	ADV
issue-1106	114	18	)	)	PUNCT
issue-1106	114	19	aims	aim	VERB
issue-1106	114	20	to	to	PART
issue-1106	114	21	create	create	VERB
issue-1106	114	22	a	a	DET
issue-1106	114	23	globally	globally	ADV
issue-1106	114	24	accepted	accept	VERB
issue-1106	114	25	framework	framework	NOUN
issue-1106	114	26	for	for	ADP
issue-1106	114	27	a	a	DET
issue-1106	114	28	process	process	NOUN
issue-1106	114	29	that	that	PRON
issue-1106	114	30	results	result	VERB
issue-1106	114	31	in	in	ADP
issue-1106	114	32	communications	communication	NOUN
issue-1106	114	33	by	by	ADP
issue-1106	114	34	an	an	DET
issue-1106	114	35	organization	organization	NOUN
issue-1106	114	36	about	about	ADP
issue-1106	114	37	value	value	NOUN
issue-1106	114	38	creation	creation	NOUN
issue-1106	114	39	over	over	ADP
issue-1106	114	40	time	time	NOUN
issue-1106	114	41	.	.	PUNCT
issue-1106	115	1	global	global	ADJ
issue-1106	115	2	reporting	reporting	NOUN
issue-1106	115	3	initiative	initiative	NOUN
issue-1106	115	4	(	(	PUNCT
issue-1106	115	5	gri	gri	PROPN
issue-1106	115	6	)	)	PUNCT
issue-1106	115	7	promotes	promote	VERB
issue-1106	115	8	the	the	DET
issue-1106	115	9	use	use	NOUN
issue-1106	115	10	of	of	ADP
issue-1106	115	11	sustainability	sustainability	NOUN
issue-1106	115	12	reporting	reporting	NOUN
issue-1106	115	13	as	as	ADP
issue-1106	115	14	a	a	DET
issue-1106	115	15	way	way	NOUN
issue-1106	115	16	for	for	SCONJ
issue-1106	115	17	organizations	organization	NOUN
issue-1106	115	18	to	to	PART
issue-1106	115	19	become	become	VERB
issue-1106	115	20	more	more	ADV
issue-1106	115	21	sustainable	sustainable	ADJ
issue-1106	115	22	and	and	CCONJ
issue-1106	115	23	contribute	contribute	VERB
issue-1106	115	24	to	to	ADP
issue-1106	115	25	a	a	DET
issue-1106	115	26	sustainable	sustainable	ADJ
issue-1106	115	27	global	global	ADJ
issue-1106	115	28	economy	economy	NOUN
issue-1106	115	29	.	.	PUNCT
issue-1106	116	1	gri	gri	PROPN
issue-1106	116	2	’s	’s	PART
issue-1106	116	3	mission	mission	NOUN
issue-1106	116	4	is	be	AUX
issue-1106	116	5	to	to	PART
issue-1106	116	6	make	make	VERB
issue-1106	116	7	sustainability	sustainability	NOUN
issue-1106	116	8	reporting	report	VERB
issue-1106	116	9	standard	standard	ADJ
issue-1106	116	10	practice	practice	NOUN
issue-1106	116	11	.	.	PUNCT
issue-1106	117	1	climate	climate	NOUN
issue-1106	117	2	disclosure	disclosure	NOUN
issue-1106	117	3	standards	standard	NOUN
issue-1106	117	4	board	board	NOUN
issue-1106	117	5	(	(	PUNCT
issue-1106	117	6	cdsb	cdsb	PROPN
issue-1106	117	7	)	)	PUNCT
issue-1106	117	8	seeks	seek	VERB
issue-1106	117	9	to	to	PART
issue-1106	117	10	promote	promote	VERB
issue-1106	117	11	and	and	CCONJ
issue-1106	117	12	advance	advance	VERB
issue-1106	117	13	climate	climate	NOUN
issue-1106	117	14	change	change	NOUN
issue-1106	117	15	-	-	PUNCT
issue-1106	117	16	related	relate	VERB
issue-1106	117	17	disclosure	disclosure	NOUN
issue-1106	117	18	in	in	ADP
issue-1106	117	19	mainstream	mainstream	ADJ
issue-1106	117	20	reports	report	NOUN
issue-1106	117	21	through	through	ADP
issue-1106	117	22	the	the	DET
issue-1106	117	23	development	development	NOUN
issue-1106	117	24	of	of	ADP
issue-1106	117	25	a	a	DET
issue-1106	117	26	global	global	ADJ
issue-1106	117	27	framework	framework	NOUN
issue-1106	117	28	for	for	ADP
issue-1106	117	29	corporate	corporate	ADJ
issue-1106	117	30	reporting	reporting	NOUN
issue-1106	117	31	on	on	ADP
issue-1106	117	32	climate	climate	NOUN
issue-1106	117	33	change	change	NOUN
issue-1106	117	34	united	united	PROPN
issue-1106	117	35	nations	nations	PROPN
issue-1106	117	36	environment	environment	PROPN
issue-1106	117	37	programme	programme	PROPN
issue-1106	117	38	finance	finance	NOUN
issue-1106	117	39	initiative	initiative	NOUN
issue-1106	117	40	(	(	PUNCT
issue-1106	117	41	unep	unep	NOUN
issue-1106	117	42	fi	fi	NOUN
issue-1106	117	43	)	)	PUNCT
issue-1106	117	44	identifies	identify	VERB
issue-1106	117	45	the	the	DET
issue-1106	117	46	roles	role	NOUN
issue-1106	117	47	of	of	ADP
issue-1106	117	48	the	the	DET
issue-1106	117	49	finance	finance	NOUN
issue-1106	117	50	sector	sector	NOUN
issue-1106	117	51	in	in	ADP
issue-1106	117	52	addressing	address	VERB
issue-1106	117	53	climate	climate	NOUN
issue-1106	117	54	change	change	NOUN
issue-1106	117	55	,	,	PUNCT
issue-1106	117	56	and	and	CCONJ
issue-1106	117	57	advances	advance	VERB
issue-1106	117	58	the	the	DET
issue-1106	117	59	integration	integration	NOUN
issue-1106	117	60	of	of	ADP
issue-1106	117	61	climate	climate	NOUN
issue-1106	117	62	change	change	NOUN
issue-1106	117	63	factors	factor	NOUN
issue-1106	117	64	–	–	PUNCT
issue-1106	117	65	both	both	DET
issue-1106	117	66	risks	risk	NOUN
issue-1106	117	67	and	and	CCONJ
issue-1106	117	68	opportunities	opportunity	NOUN
issue-1106	117	69	–	–	PUNCT
issue-1106	117	70	into	into	ADP
issue-1106	117	71	financial	financial	ADJ
issue-1106	117	72	decision	decision	NOUN
issue-1106	117	73	-	-	PUNCT
issue-1106	117	74	making	making	NOUN
issue-1106	117	75	.	.	PUNCT
issue-1106	118	1	this	this	PRON
issue-1106	118	2	is	be	AUX
issue-1106	118	3	done	do	VERB
issue-1106	118	4	through	through	ADP
issue-1106	118	5	a	a	DET
issue-1106	118	6	work	work	NOUN
issue-1106	118	7	programme	programme	NOUN
issue-1106	118	8	encompassing	encompass	VERB
issue-1106	118	9	research	research	NOUN
issue-1106	118	10	,	,	PUNCT
issue-1106	118	11	training	training	NOUN
issue-1106	118	12	,	,	PUNCT
issue-1106	118	13	events	event	NOUN
issue-1106	118	14	and	and	CCONJ
issue-1106	118	15	regional	regional	ADJ
issue-1106	118	16	activities	activity	NOUN
issue-1106	118	17	.	.	PUNCT
issue-1106	119	1	deloitte	deloitte	NOUN
issue-1106	119	2	sustainability	sustainability	NOUN
issue-1106	119	3	and	and	CCONJ
issue-1106	119	4	climate	climate	NOUN
issue-1106	119	5	change	change	NOUN
issue-1106	119	6	resources	resource	NOUN
issue-1106	119	7	deloitte	deloitte	NOUN
issue-1106	119	8	,	,	PUNCT
issue-1106	119	9	in	in	ADP
issue-1106	119	10	collaboration	collaboration	NOUN
issue-1106	119	11	with	with	ADP
issue-1106	119	12	the	the	DET
issue-1106	119	13	institute	institute	PROPN
issue-1106	119	14	of	of	ADP
issue-1106	119	15	chartered	charter	VERB
issue-1106	119	16	accountants	accountant	NOUN
issue-1106	119	17	in	in	ADP
issue-1106	119	18	england	england	PROPN
issue-1106	119	19	and	and	CCONJ
issue-1106	119	20	wales	wales	PROPN
issue-1106	119	21	(	(	PUNCT
issue-1106	119	22	icaew	icaew	PROPN
issue-1106	119	23	)	)	PUNCT
issue-1106	119	24	,	,	PUNCT
issue-1106	119	25	offers	offer	VERB
issue-1106	119	26	a	a	DET
issue-1106	119	27	dedicated	dedicated	ADJ
issue-1106	119	28	climate	climate	NOUN
issue-1106	119	29	change	change	NOUN
issue-1106	119	30	website	website	NOUN
issue-1106	119	31	and	and	CCONJ
issue-1106	119	32	video	video	NOUN
issue-1106	119	33	learning	learn	VERB
issue-1106	119	34	programme	programme	NOUN
issue-1106	119	35	.	.	PUNCT
issue-1106	120	1	the	the	DET
issue-1106	120	2	joint	joint	ADJ
issue-1106	120	3	initiative	initiative	NOUN
issue-1106	120	4	is	be	AUX
issue-1106	120	5	designed	design	VERB
issue-1106	120	6	to	to	PART
issue-1106	120	7	help	help	VERB
issue-1106	120	8	businesses	business	NOUN
issue-1106	120	9	and	and	CCONJ
issue-1106	120	10	finance	finance	NOUN
issue-1106	120	11	professionals	professional	NOUN
issue-1106	120	12	learn	learn	VERB
issue-1106	120	13	more	more	ADV
issue-1106	120	14	about	about	ADP
issue-1106	120	15	tackling	tackle	VERB
issue-1106	120	16	climate	climate	NOUN
issue-1106	120	17	change	change	NOUN
issue-1106	120	18	.	.	PUNCT
issue-1106	121	1	source	source	NOUN
issue-1106	121	2	:	:	PUNCT
issue-1106	121	3	prepared	prepare	VERB
issue-1106	121	4	by	by	ADP
issue-1106	121	5	the	the	DET
issue-1106	121	6	authors	author	NOUN
issue-1106	121	7	using	use	VERB
issue-1106	121	8	(	(	PUNCT
issue-1106	121	9	ias	ias	PROPN
issue-1106	121	10	plus	plus	NOUN
issue-1106	121	11	.	.	PUNCT
issue-1106	122	1	sustainability	sustainability	NOUN
issue-1106	122	2	reporting	reporting	NOUN
issue-1106	122	3	and	and	CCONJ
issue-1106	122	4	integrated	integrated	ADJ
issue-1106	122	5	reporting	reporting	NOUN
issue-1106	122	6	)	)	PUNCT
issue-1106	122	7	baltic	baltic	ADJ
issue-1106	122	8	journal	journal	NOUN
issue-1106	122	9	of	of	ADP
issue-1106	122	10	economic	economic	ADJ
issue-1106	122	11	studies	study	NOUN
issue-1106	122	12	133	133	NUM
issue-1106	122	13	vol	vol	NOUN
issue-1106	122	14	.	.	PROPN
issue-1106	123	1	7	7	NUM
issue-1106	123	2	no	no	NOUN
issue-1106	123	3	.	.	NOUN
issue-1106	123	4	2	2	NUM
issue-1106	123	5	,	,	PUNCT
issue-1106	123	6	2021	2021	NUM
issue-1106	123	7	the	the	DET
issue-1106	123	8	actions	action	NOUN
issue-1106	123	9	of	of	ADP
issue-1106	123	10	stakeholders	stakeholder	NOUN
issue-1106	123	11	in	in	ADP
issue-1106	123	12	the	the	DET
issue-1106	123	13	process	process	NOUN
issue-1106	123	14	of	of	ADP
issue-1106	123	15	financial	financial	ADJ
issue-1106	123	16	and	and	CCONJ
issue-1106	123	17	economic	economic	ADJ
issue-1106	123	18	activities	activity	NOUN
issue-1106	123	19	should	should	AUX
issue-1106	123	20	be	be	AUX
issue-1106	123	21	based	base	VERB
issue-1106	123	22	on	on	ADP
issue-1106	123	23	the	the	DET
issue-1106	123	24	ideas	idea	NOUN
issue-1106	123	25	of	of	ADP
issue-1106	123	26	building	build	VERB
issue-1106	123	27	a	a	DET
issue-1106	123	28	sustainable	sustainable	ADJ
issue-1106	123	29	business	business	NOUN
issue-1106	123	30	,	,	PUNCT
issue-1106	123	31	as	as	ADV
issue-1106	123	32	well	well	ADV
issue-1106	123	33	as	as	ADP
issue-1106	123	34	on	on	ADP
issue-1106	123	35	the	the	DET
issue-1106	123	36	principles	principle	NOUN
issue-1106	123	37	of	of	ADP
issue-1106	123	38	social	social	ADJ
issue-1106	123	39	and	and	CCONJ
issue-1106	123	40	environmental	environmental	ADJ
issue-1106	123	41	responsibility	responsibility	NOUN
issue-1106	123	42	.	.	PUNCT
issue-1106	124	1	stakeholders	stakeholder	NOUN
issue-1106	124	2	provide	provide	VERB
issue-1106	124	3	the	the	DET
issue-1106	124	4	company	company	NOUN
issue-1106	124	5	with	with	ADP
issue-1106	124	6	the	the	DET
issue-1106	124	7	resources	resource	NOUN
issue-1106	124	8	that	that	PRON
issue-1106	124	9	form	form	VERB
issue-1106	124	10	its	its	PRON
issue-1106	124	11	capital	capital	NOUN
issue-1106	124	12	.	.	PUNCT
issue-1106	125	1	as	as	ADP
issue-1106	125	2	a	a	DET
issue-1106	125	3	result	result	NOUN
issue-1106	125	4	of	of	ADP
issue-1106	125	5	the	the	DET
issue-1106	125	6	commercial	commercial	ADJ
issue-1106	125	7	activity	activity	NOUN
issue-1106	125	8	of	of	ADP
issue-1106	125	9	the	the	DET
issue-1106	125	10	organization	organization	NOUN
issue-1106	125	11	,	,	PUNCT
issue-1106	125	12	the	the	DET
issue-1106	125	13	value	value	NOUN
issue-1106	125	14	of	of	ADP
issue-1106	125	15	its	its	PRON
issue-1106	125	16	capital	capital	NOUN
issue-1106	125	17	increases	increase	NOUN
issue-1106	125	18	,	,	PUNCT
issue-1106	125	19	decreases	decrease	NOUN
issue-1106	125	20	or	or	CCONJ
issue-1106	125	21	is	be	AUX
issue-1106	125	22	transformed	transform	VERB
issue-1106	125	23	.	.	PUNCT
issue-1106	126	1	as	as	ADP
issue-1106	126	2	a	a	DET
issue-1106	126	3	result	result	NOUN
issue-1106	126	4	,	,	PUNCT
issue-1106	126	5	value	value	NOUN
issue-1106	126	6	is	be	AUX
issue-1106	126	7	created	create	VERB
issue-1106	126	8	for	for	ADP
issue-1106	126	9	the	the	DET
issue-1106	126	10	company	company	NOUN
issue-1106	126	11	and	and	CCONJ
issue-1106	126	12	its	its	PRON
issue-1106	126	13	stakeholders	stakeholder	NOUN
issue-1106	126	14	.	.	PUNCT
issue-1106	127	1	the	the	DET
issue-1106	127	2	goal	goal	NOUN
issue-1106	127	3	of	of	ADP
issue-1106	127	4	the	the	DET
issue-1106	127	5	firm	firm	NOUN
issue-1106	127	6	is	be	AUX
issue-1106	127	7	to	to	PART
issue-1106	127	8	maximize	maximize	VERB
issue-1106	127	9	its	its	PRON
issue-1106	127	10	value	value	NOUN
issue-1106	127	11	by	by	ADP
issue-1106	127	12	developing	develop	VERB
issue-1106	127	13	effective	effective	ADJ
issue-1106	127	14	cooperation	cooperation	NOUN
issue-1106	127	15	with	with	ADP
issue-1106	127	16	stakeholders	stakeholder	NOUN
issue-1106	127	17	and	and	CCONJ
issue-1106	127	18	optimal	optimal	ADJ
issue-1106	127	19	allocation	allocation	NOUN
issue-1106	127	20	of	of	ADP
issue-1106	127	21	resources	resource	NOUN
issue-1106	127	22	.	.	PUNCT
issue-1106	128	1	the	the	DET
issue-1106	128	2	result	result	NOUN
issue-1106	128	3	of	of	ADP
issue-1106	128	4	this	this	DET
issue-1106	128	5	approach	approach	NOUN
issue-1106	128	6	is	be	AUX
issue-1106	128	7	an	an	DET
issue-1106	128	8	integrated	integrate	VERB
issue-1106	128	9	report	report	NOUN
issue-1106	128	10	as	as	ADP
issue-1106	128	11	a	a	DET
issue-1106	128	12	tool	tool	NOUN
issue-1106	128	13	for	for	ADP
issue-1106	128	14	sustainable	sustainable	ADJ
issue-1106	128	15	business	business	NOUN
issue-1106	128	16	development	development	NOUN
issue-1106	128	17	.	.	PUNCT
issue-1106	129	1	integrated	integrate	VERB
issue-1106	129	2	reporting	reporting	NOUN
issue-1106	129	3	is	be	AUX
issue-1106	129	4	the	the	DET
issue-1106	129	5	way	way	NOUN
issue-1106	129	6	to	to	PART
issue-1106	129	7	achieve	achieve	VERB
issue-1106	129	8	a	a	DET
issue-1106	129	9	more	more	ADV
issue-1106	129	10	coherent	coherent	ADJ
issue-1106	129	11	corporate	corporate	ADJ
issue-1106	129	12	reporting	reporting	NOUN
issue-1106	129	13	system	system	NOUN
issue-1106	129	14	,	,	PUNCT
issue-1106	129	15	fulfilling	fulfil	VERB
issue-1106	129	16	a	a	DET
issue-1106	129	17	need	need	NOUN
issue-1106	129	18	for	for	ADP
issue-1106	129	19	a	a	DET
issue-1106	129	20	single	single	ADJ
issue-1106	129	21	report	report	NOUN
issue-1106	129	22	that	that	PRON
issue-1106	129	23	provides	provide	VERB
issue-1106	129	24	a	a	DET
issue-1106	129	25	fuller	full	ADJ
issue-1106	129	26	picture	picture	NOUN
issue-1106	129	27	of	of	ADP
issue-1106	129	28	organizations	organization	NOUN
issue-1106	129	29	’	'	PUNCT
issue-1106	129	30	ability	ability	NOUN
issue-1106	129	31	to	to	PART
issue-1106	129	32	create	create	VERB
issue-1106	129	33	value	value	NOUN
issue-1106	129	34	.	.	PUNCT
issue-1106	130	1	integrated	integrate	VERB
issue-1106	130	2	reporting	reporting	NOUN
issue-1106	130	3	can	can	AUX
issue-1106	130	4	be	be	AUX
issue-1106	130	5	used	use	VERB
issue-1106	130	6	as	as	ADP
issue-1106	130	7	an	an	DET
issue-1106	130	8	“	"	PUNCT
issue-1106	130	9	umbrella	umbrella	NOUN
issue-1106	130	10	”	"	PUNCT
issue-1106	130	11	report	report	NOUN
issue-1106	130	12	for	for	ADP
issue-1106	130	13	an	an	DET
issue-1106	130	14	organization	organization	NOUN
issue-1106	130	15	’s	’s	PART
issue-1106	130	16	broad	broad	ADJ
issue-1106	130	17	suite	suite	NOUN
issue-1106	130	18	of	of	ADP
issue-1106	130	19	reports	report	NOUN
issue-1106	130	20	and	and	CCONJ
issue-1106	130	21	communications	communication	NOUN
issue-1106	130	22	,	,	PUNCT
issue-1106	130	23	enabling	enable	VERB
issue-1106	130	24	greater	great	ADJ
issue-1106	130	25	interconnectedness	interconnectedness	NOUN
issue-1106	130	26	between	between	ADP
issue-1106	130	27	different	different	ADJ
issue-1106	130	28	reports	report	NOUN
issue-1106	130	29	.	.	PUNCT
issue-1106	131	1	the	the	DET
issue-1106	131	2	international	international	PROPN
issue-1106	131	3	federation	federation	PROPN
issue-1106	131	4	of	of	ADP
issue-1106	131	5	accountants	accountant	NOUN
issue-1106	131	6	(	(	PUNCT
issue-1106	131	7	ifac	ifac	NOUN
issue-1106	131	8	,	,	PUNCT
issue-1106	131	9	2017	2017	NUM
issue-1106	131	10	)	)	PUNCT
issue-1106	131	11	also	also	ADV
issue-1106	131	12	strongly	strongly	ADV
issue-1106	131	13	supports	support	VERB
issue-1106	131	14	the	the	DET
issue-1106	131	15	international	international	ADJ
issue-1106	131	16	integrated	integrated	ADJ
issue-1106	131	17	reporting	reporting	NOUN
issue-1106	131	18	council	council	NOUN
issue-1106	131	19	and	and	CCONJ
issue-1106	131	20	the	the	DET
issue-1106	131	21	implementation	implementation	NOUN
issue-1106	131	22	of	of	ADP
issue-1106	131	23	its	its	PRON
issue-1106	131	24	framework	framework	NOUN
issue-1106	131	25	.	.	PUNCT
issue-1106	132	1	ifac	ifac	NOUN
issue-1106	132	2	has	have	AUX
issue-1106	132	3	stated	state	VERB
issue-1106	132	4	integrated	integrated	ADJ
issue-1106	132	5	reporting	reporting	NOUN
issue-1106	132	6	is	be	AUX
issue-1106	132	7	the	the	DET
issue-1106	132	8	future	future	NOUN
issue-1106	132	9	of	of	ADP
issue-1106	132	10	corporate	corporate	ADJ
issue-1106	132	11	reporting	reporting	NOUN
issue-1106	132	12	.	.	PUNCT
issue-1106	133	1	since	since	SCONJ
issue-1106	133	2	its	its	PRON
issue-1106	133	3	release	release	NOUN
issue-1106	133	4	in	in	ADP
issue-1106	133	5	2013	2013	NUM
issue-1106	133	6	,	,	PUNCT
issue-1106	133	7	1,700	1,700	NUM
issue-1106	133	8	companies	company	NOUN
issue-1106	133	9	in	in	ADP
issue-1106	133	10	72	72	NUM
issue-1106	133	11	countries	country	NOUN
issue-1106	133	12	have	have	AUX
issue-1106	133	13	adopted	adopt	VERB
issue-1106	133	14	the	the	DET
issue-1106	133	15	iirc	iirc	NOUN
issue-1106	133	16	's	's	PART
issue-1106	133	17	<	<	NOUN
issue-1106	133	18	ir	ir	INTJ
issue-1106	133	19	>	>	X
issue-1106	133	20	framework	framework	NOUN
issue-1106	133	21	.	.	PUNCT
issue-1106	134	1	chartered	chartered	PROPN
issue-1106	134	2	accountants	accountants	PROPN
issue-1106	134	3	australia	australia	PROPN
issue-1106	134	4	and	and	CCONJ
issue-1106	134	5	new	new	PROPN
issue-1106	134	6	zealand	zealand	PROPN
issue-1106	134	7	(	(	PUNCT
issue-1106	134	8	ca	ca	PROPN
issue-1106	134	9	anz	anz	PROPN
issue-1106	134	10	,	,	PUNCT
issue-1106	134	11	2019	2019	NUM
issue-1106	134	12	)	)	PUNCT
issue-1106	134	13	believe	believe	VERB
issue-1106	134	14	that	that	SCONJ
issue-1106	134	15	integrated	integrated	ADJ
issue-1106	134	16	reporting	reporting	NOUN
issue-1106	134	17	will	will	AUX
issue-1106	134	18	be	be	AUX
issue-1106	134	19	the	the	DET
issue-1106	134	20	reporting	reporting	NOUN
issue-1106	134	21	norm	norm	NOUN
issue-1106	134	22	in	in	ADP
issue-1106	134	23	most	most	ADJ
issue-1106	134	24	jurisdictions	jurisdiction	NOUN
issue-1106	134	25	by	by	ADP
issue-1106	134	26	2022	2022	NUM
issue-1106	134	27	if	if	SCONJ
issue-1106	134	28	the	the	DET
issue-1106	134	29	international	international	ADJ
issue-1106	134	30	integrated	integrated	ADJ
issue-1106	134	31	reporting	reporting	NOUN
issue-1106	134	32	council	council	NOUN
issue-1106	134	33	(	(	PUNCT
issue-1106	134	34	iirc	iirc	ADV
issue-1106	134	35	)	)	PUNCT
issue-1106	134	36	achieves	achieve	VERB
issue-1106	134	37	its	its	PRON
issue-1106	134	38	goals	goal	NOUN
issue-1106	134	39	.	.	PUNCT
issue-1106	135	1	as	as	SCONJ
issue-1106	135	2	the	the	DET
issue-1106	135	3	demand	demand	NOUN
issue-1106	135	4	for	for	ADP
issue-1106	135	5	clearer	clear	ADJ
issue-1106	135	6	communication	communication	NOUN
issue-1106	135	7	grows	grow	NOUN
issue-1106	135	8	,	,	PUNCT
issue-1106	135	9	integrated	integrate	VERB
issue-1106	135	10	reporting	reporting	NOUN
issue-1106	135	11	can	can	AUX
issue-1106	135	12	help	help	VERB
issue-1106	135	13	organizations	organization	NOUN
issue-1106	135	14	meet	meet	VERB
issue-1106	135	15	their	their	PRON
issue-1106	135	16	reporting	reporting	NOUN
issue-1106	135	17	obligations	obligation	NOUN
issue-1106	135	18	and	and	CCONJ
issue-1106	135	19	tell	tell	VERB
issue-1106	135	20	their	their	PRON
issue-1106	135	21	value	value	NOUN
issue-1106	135	22	story	story	NOUN
issue-1106	135	23	to	to	ADP
issue-1106	135	24	investors	investor	NOUN
issue-1106	135	25	and	and	CCONJ
issue-1106	135	26	other	other	ADJ
issue-1106	135	27	stakeholders	stakeholder	NOUN
issue-1106	135	28	in	in	ADP
issue-1106	135	29	a	a	DET
issue-1106	135	30	more	more	ADV
issue-1106	135	31	compelling	compelling	ADJ
issue-1106	135	32	way	way	NOUN
issue-1106	135	33	.	.	PUNCT
issue-1106	136	1	3	3	X
issue-1106	136	2	.	.	NOUN
issue-1106	136	3	indicators	indicator	NOUN
issue-1106	136	4	of	of	ADP
issue-1106	136	5	integrated	integrated	ADJ
issue-1106	136	6	report	report	NOUN
issue-1106	136	7	as	as	ADP
issue-1106	136	8	the	the	DET
issue-1106	136	9	iirc	iirc	ADJ
issue-1106	136	10	framework	framework	NOUN
issue-1106	136	11	does	do	AUX
issue-1106	136	12	not	not	PART
issue-1106	136	13	yet	yet	ADV
issue-1106	136	14	include	include	VERB
issue-1106	136	15	a	a	DET
issue-1106	136	16	set	set	NOUN
issue-1106	136	17	of	of	ADP
issue-1106	136	18	integrated	integrate	VERB
issue-1106	136	19	reporting	reporting	NOUN
issue-1106	136	20	indicators	indicator	NOUN
issue-1106	136	21	,	,	PUNCT
issue-1106	136	22	it	it	PRON
issue-1106	136	23	is	be	AUX
issue-1106	136	24	advisable	advisable	ADJ
issue-1106	136	25	to	to	PART
issue-1106	136	26	use	use	VERB
issue-1106	136	27	both	both	DET
issue-1106	136	28	the	the	DET
issue-1106	136	29	indicators	indicator	NOUN
issue-1106	136	30	proposed	propose	VERB
issue-1106	136	31	by	by	ADP
issue-1106	136	32	ifrs	ifrs	PROPN
issue-1106	136	33	(	(	PUNCT
issue-1106	136	34	and	and	CCONJ
issue-1106	136	35	national	national	ADJ
issue-1106	136	36	accounting	accounting	NOUN
issue-1106	136	37	standards	standard	NOUN
issue-1106	136	38	)	)	PUNCT
issue-1106	136	39	and	and	CCONJ
issue-1106	136	40	sustainable	sustainable	ADJ
issue-1106	136	41	development	development	NOUN
issue-1106	136	42	indicators	indicator	NOUN
issue-1106	136	43	,	,	PUNCT
issue-1106	136	44	as	as	ADV
issue-1106	136	45	well	well	ADV
issue-1106	136	46	as	as	ADP
issue-1106	136	47	to	to	PART
issue-1106	136	48	use	use	VERB
issue-1106	136	49	their	their	PRON
issue-1106	136	50	own	own	ADJ
issue-1106	136	51	indicators	indicator	NOUN
issue-1106	136	52	of	of	ADP
issue-1106	136	53	capital	capital	NOUN
issue-1106	136	54	efficiency	efficiency	NOUN
issue-1106	136	55	and	and	CCONJ
issue-1106	136	56	indicators	indicator	NOUN
issue-1106	136	57	,	,	PUNCT
issue-1106	136	58	which	which	PRON
issue-1106	136	59	take	take	VERB
issue-1106	136	60	into	into	ADP
issue-1106	136	61	account	account	NOUN
issue-1106	136	62	the	the	DET
issue-1106	136	63	specifics	specific	NOUN
issue-1106	136	64	of	of	ADP
issue-1106	136	65	the	the	DET
issue-1106	136	66	company	company	NOUN
issue-1106	136	67	.	.	PUNCT
issue-1106	137	1	integrated	integrate	VERB
issue-1106	137	2	reporting	reporting	NOUN
issue-1106	137	3	in	in	ADP
issue-1106	137	4	terms	term	NOUN
issue-1106	137	5	of	of	ADP
issue-1106	137	6	financial	financial	ADJ
issue-1106	137	7	indicators	indicator	NOUN
issue-1106	137	8	should	should	AUX
issue-1106	137	9	be	be	AUX
issue-1106	137	10	based	base	VERB
issue-1106	137	11	on	on	ADP
issue-1106	137	12	three	three	NUM
issue-1106	137	13	main	main	ADJ
issue-1106	137	14	concepts	concept	NOUN
issue-1106	137	15	:	:	PUNCT
issue-1106	137	16	1	1	X
issue-1106	137	17	)	)	PUNCT
issue-1106	137	18	the	the	DET
issue-1106	137	19	concept	concept	NOUN
issue-1106	137	20	of	of	ADP
issue-1106	137	21	fair	fair	ADJ
issue-1106	137	22	value	value	NOUN
issue-1106	137	23	,	,	PUNCT
issue-1106	137	24	which	which	PRON
issue-1106	137	25	allows	allow	VERB
issue-1106	137	26	users	user	NOUN
issue-1106	137	27	to	to	PART
issue-1106	137	28	provide	provide	VERB
issue-1106	137	29	information	information	NOUN
issue-1106	137	30	about	about	ADP
issue-1106	137	31	the	the	DET
issue-1106	137	32	financial	financial	ADJ
issue-1106	137	33	condition	condition	NOUN
issue-1106	137	34	and	and	CCONJ
issue-1106	137	35	results	result	NOUN
issue-1106	137	36	of	of	ADP
issue-1106	137	37	the	the	DET
issue-1106	137	38	company	company	NOUN
issue-1106	137	39	,	,	PUNCT
issue-1106	137	40	based	base	VERB
issue-1106	137	41	on	on	ADP
issue-1106	137	42	the	the	DET
issue-1106	137	43	real	real	ADJ
issue-1106	137	44	value	value	NOUN
issue-1106	137	45	of	of	ADP
issue-1106	137	46	the	the	DET
issue-1106	137	47	reporting	reporting	NOUN
issue-1106	137	48	elements	element	NOUN
issue-1106	137	49	;	;	PUNCT
issue-1106	137	50	2	2	X
issue-1106	137	51	)	)	PUNCT
issue-1106	137	52	the	the	DET
issue-1106	137	53	substance	substance	NOUN
issue-1106	137	54	over	over	ADP
issue-1106	137	55	form	form	NOUN
issue-1106	137	56	concept	concept	NOUN
issue-1106	137	57	,	,	PUNCT
issue-1106	137	58	according	accord	VERB
issue-1106	137	59	to	to	ADP
issue-1106	137	60	which	which	PRON
issue-1106	137	61	professional	professional	ADJ
issue-1106	137	62	judgment	judgment	NOUN
issue-1106	137	63	allows	allow	VERB
issue-1106	137	64	to	to	PART
issue-1106	137	65	draw	draw	VERB
issue-1106	137	66	conclusions	conclusion	NOUN
issue-1106	137	67	about	about	ADP
issue-1106	137	68	the	the	DET
issue-1106	137	69	economic	economic	ADJ
issue-1106	137	70	form	form	NOUN
issue-1106	137	71	and	and	CCONJ
issue-1106	137	72	more	more	ADV
issue-1106	137	73	accurately	accurately	ADV
issue-1106	137	74	reflect	reflect	VERB
issue-1106	137	75	the	the	DET
issue-1106	137	76	elements	element	NOUN
issue-1106	137	77	of	of	ADP
issue-1106	137	78	financial	financial	ADJ
issue-1106	137	79	statements	statement	NOUN
issue-1106	137	80	;	;	PUNCT
issue-1106	137	81	3	3	X
issue-1106	137	82	)	)	PUNCT
issue-1106	137	83	the	the	DET
issue-1106	137	84	concept	concept	NOUN
issue-1106	137	85	of	of	ADP
issue-1106	137	86	transparency	transparency	NOUN
issue-1106	137	87	,	,	PUNCT
issue-1106	137	88	which	which	PRON
issue-1106	137	89	provides	provide	VERB
issue-1106	137	90	a	a	DET
issue-1106	137	91	reflection	reflection	NOUN
issue-1106	137	92	of	of	ADP
issue-1106	137	93	all	all	DET
issue-1106	137	94	the	the	DET
issue-1106	137	95	essential	essential	ADJ
issue-1106	137	96	details	detail	NOUN
issue-1106	137	97	of	of	ADP
issue-1106	137	98	the	the	DET
issue-1106	137	99	company	company	NOUN
issue-1106	137	100	.	.	PUNCT
issue-1106	138	1	these	these	DET
issue-1106	138	2	three	three	NUM
issue-1106	138	3	areas	area	NOUN
issue-1106	138	4	provide	provide	VERB
issue-1106	138	5	an	an	DET
issue-1106	138	6	opportunity	opportunity	NOUN
issue-1106	138	7	to	to	PART
issue-1106	138	8	most	most	ADV
issue-1106	138	9	accurately	accurately	ADV
issue-1106	138	10	and	and	CCONJ
issue-1106	138	11	comprehensively	comprehensively	ADV
issue-1106	138	12	approach	approach	VERB
issue-1106	138	13	the	the	DET
issue-1106	138	14	assessment	assessment	NOUN
issue-1106	138	15	of	of	ADP
issue-1106	138	16	the	the	DET
issue-1106	138	17	real	real	ADJ
issue-1106	138	18	state	state	NOUN
issue-1106	138	19	of	of	ADP
issue-1106	138	20	the	the	DET
issue-1106	138	21	company	company	NOUN
issue-1106	138	22	’s	’s	PART
issue-1106	138	23	business	business	NOUN
issue-1106	138	24	.	.	PUNCT
issue-1106	139	1	integrated	integrate	VERB
issue-1106	139	2	reporting	reporting	NOUN
issue-1106	139	3	should	should	AUX
issue-1106	139	4	give	give	VERB
issue-1106	139	5	an	an	DET
issue-1106	139	6	idea	idea	NOUN
issue-1106	139	7	of	of	ADP
issue-1106	139	8	the	the	DET
issue-1106	139	9	contribution	contribution	NOUN
issue-1106	139	10	that	that	PRON
issue-1106	139	11	the	the	DET
issue-1106	139	12	company	company	NOUN
issue-1106	139	13	makes	make	VERB
issue-1106	139	14	or	or	CCONJ
issue-1106	139	15	intends	intend	VERB
issue-1106	139	16	to	to	PART
issue-1106	139	17	make	make	VERB
issue-1106	139	18	in	in	ADP
issue-1106	139	19	the	the	DET
issue-1106	139	20	future	future	NOUN
issue-1106	139	21	to	to	PART
issue-1106	139	22	improve	improve	VERB
issue-1106	139	23	or	or	CCONJ
issue-1106	139	24	degrade	degrade	VERB
issue-1106	139	25	the	the	DET
issue-1106	139	26	economic	economic	ADJ
issue-1106	139	27	,	,	PUNCT
issue-1106	139	28	environmental	environmental	ADJ
issue-1106	139	29	and	and	CCONJ
issue-1106	139	30	social	social	ADJ
issue-1106	139	31	situation	situation	NOUN
issue-1106	139	32	,	,	PUNCT
issue-1106	139	33	development	development	NOUN
issue-1106	139	34	processes	process	NOUN
issue-1106	139	35	and	and	CCONJ
issue-1106	139	36	trends	trend	NOUN
issue-1106	139	37	at	at	ADP
issue-1106	139	38	the	the	DET
issue-1106	139	39	local	local	ADJ
issue-1106	139	40	,	,	PUNCT
issue-1106	139	41	regional	regional	ADJ
issue-1106	139	42	and	and	CCONJ
issue-1106	139	43	global	global	ADJ
issue-1106	139	44	levels	level	NOUN
issue-1106	139	45	.	.	PUNCT
issue-1106	140	1	key	key	ADJ
issue-1106	140	2	indicators	indicator	NOUN
issue-1106	140	3	of	of	ADP
issue-1106	140	4	sustainable	sustainable	ADJ
issue-1106	140	5	development	development	NOUN
issue-1106	140	6	,	,	PUNCT
issue-1106	140	7	which	which	PRON
issue-1106	140	8	should	should	AUX
issue-1106	140	9	be	be	AUX
issue-1106	140	10	reflected	reflect	VERB
issue-1106	140	11	in	in	ADP
issue-1106	140	12	integrated	integrated	ADJ
issue-1106	140	13	reporting	reporting	NOUN
issue-1106	140	14	,	,	PUNCT
issue-1106	140	15	can	can	AUX
issue-1106	140	16	be	be	AUX
issue-1106	140	17	grouped	group	VERB
issue-1106	140	18	into	into	ADP
issue-1106	140	19	three	three	NUM
issue-1106	140	20	components	component	NOUN
issue-1106	140	21	:	:	PUNCT
issue-1106	140	22	1	1	NUM
issue-1106	140	23	)	)	PUNCT
issue-1106	140	24	economic	economic	ADJ
issue-1106	140	25	component	component	NOUN
issue-1106	140	26	,	,	PUNCT
issue-1106	140	27	which	which	PRON
issue-1106	140	28	includes	includes	AUX
issue-1106	140	29	created	create	VERB
issue-1106	140	30	and	and	CCONJ
issue-1106	140	31	distributed	distribute	VERB
issue-1106	140	32	economic	economic	ADJ
issue-1106	140	33	value	value	NOUN
issue-1106	140	34	,	,	PUNCT
issue-1106	140	35	revenues	revenue	NOUN
issue-1106	140	36	,	,	PUNCT
issue-1106	140	37	operating	operating	NOUN
issue-1106	140	38	costs	cost	NOUN
issue-1106	140	39	,	,	PUNCT
issue-1106	140	40	employee	employee	NOUN
issue-1106	140	41	benefits	benefit	NOUN
issue-1106	140	42	,	,	PUNCT
issue-1106	140	43	payments	payment	NOUN
issue-1106	140	44	to	to	ADP
issue-1106	140	45	suppliers	supplier	NOUN
issue-1106	140	46	,	,	PUNCT
issue-1106	140	47	taxes	taxis	NOUN
issue-1106	140	48	,	,	PUNCT
issue-1106	140	49	grants	grant	NOUN
issue-1106	140	50	and	and	CCONJ
issue-1106	140	51	investments	investment	NOUN
issue-1106	140	52	,	,	PUNCT
issue-1106	140	53	retained	retain	VERB
issue-1106	140	54	earnings	earning	NOUN
issue-1106	140	55	;	;	PUNCT
issue-1106	140	56	2	2	X
issue-1106	140	57	)	)	PUNCT
issue-1106	140	58	environmental	environmental	ADJ
issue-1106	140	59	component	component	NOUN
issue-1106	140	60	,	,	PUNCT
issue-1106	140	61	which	which	PRON
issue-1106	140	62	includes	include	VERB
issue-1106	140	63	the	the	DET
issue-1106	140	64	results	result	NOUN
issue-1106	140	65	of	of	ADP
issue-1106	140	66	activities	activity	NOUN
issue-1106	140	67	related	relate	VERB
issue-1106	140	68	to	to	ADP
issue-1106	140	69	both	both	DET
issue-1106	140	70	input	input	NOUN
issue-1106	140	71	flows	flow	NOUN
issue-1106	140	72	(	(	PUNCT
issue-1106	140	73	raw	raw	ADJ
issue-1106	140	74	materials	material	NOUN
issue-1106	140	75	,	,	PUNCT
issue-1106	140	76	energy	energy	NOUN
issue-1106	140	77	,	,	PUNCT
issue-1106	140	78	water	water	NOUN
issue-1106	140	79	)	)	PUNCT
issue-1106	140	80	and	and	CCONJ
issue-1106	140	81	output	output	NOUN
issue-1106	140	82	flows	flow	NOUN
issue-1106	140	83	(	(	PUNCT
issue-1106	140	84	emissions	emission	NOUN
issue-1106	140	85	,	,	PUNCT
issue-1106	140	86	discharges	discharge	NOUN
issue-1106	140	87	,	,	PUNCT
issue-1106	140	88	waste	waste	NOUN
issue-1106	140	89	,	,	PUNCT
issue-1106	140	90	as	as	ADV
issue-1106	140	91	well	well	ADV
issue-1106	140	92	as	as	ADP
issue-1106	140	93	costs	cost	NOUN
issue-1106	140	94	associated	associate	VERB
issue-1106	140	95	with	with	ADP
issue-1106	140	96	the	the	DET
issue-1106	140	97	environment	environment	NOUN
issue-1106	140	98	)	)	PUNCT
issue-1106	140	99	;	;	PUNCT
issue-1106	140	100	3	3	X
issue-1106	140	101	)	)	PUNCT
issue-1106	140	102	social	social	ADJ
issue-1106	140	103	component	component	NOUN
issue-1106	140	104	:	:	PUNCT
issue-1106	140	105	the	the	DET
issue-1106	140	106	number	number	NOUN
issue-1106	140	107	of	of	ADP
issue-1106	140	108	employees	employee	NOUN
issue-1106	140	109	and	and	CCONJ
issue-1106	140	110	staff	staff	NOUN
issue-1106	140	111	turnover	turnover	NOUN
issue-1106	140	112	,	,	PUNCT
issue-1106	140	113	the	the	DET
issue-1106	140	114	relationship	relationship	NOUN
issue-1106	140	115	between	between	ADP
issue-1106	140	116	employees	employee	NOUN
issue-1106	140	117	and	and	CCONJ
issue-1106	140	118	management	management	NOUN
issue-1106	140	119	,	,	PUNCT
issue-1106	140	120	health	health	NOUN
issue-1106	140	121	and	and	CCONJ
issue-1106	140	122	safety	safety	NOUN
issue-1106	140	123	in	in	ADP
issue-1106	140	124	the	the	DET
issue-1106	140	125	workplace	workplace	NOUN
issue-1106	140	126	,	,	PUNCT
issue-1106	140	127	training	training	NOUN
issue-1106	140	128	and	and	CCONJ
issue-1106	140	129	education	education	NOUN
issue-1106	140	130	,	,	PUNCT
issue-1106	140	131	wages	wage	NOUN
issue-1106	140	132	and	and	CCONJ
issue-1106	140	133	social	social	ADJ
issue-1106	140	134	benefits	benefit	NOUN
issue-1106	140	135	,	,	PUNCT
issue-1106	140	136	investment	investment	NOUN
issue-1106	140	137	in	in	ADP
issue-1106	140	138	social	social	ADJ
issue-1106	140	139	projects	project	NOUN
issue-1106	140	140	.	.	PUNCT
issue-1106	141	1	the	the	DET
issue-1106	141	2	system	system	NOUN
issue-1106	141	3	of	of	ADP
issue-1106	141	4	indicators	indicator	NOUN
issue-1106	141	5	of	of	ADP
issue-1106	141	6	integrated	integrated	ADJ
issue-1106	141	7	reporting	reporting	NOUN
issue-1106	141	8	is	be	AUX
issue-1106	141	9	shown	show	VERB
issue-1106	141	10	in	in	ADP
issue-1106	141	11	figure	figure	NOUN
issue-1106	141	12	1	1	NUM
issue-1106	141	13	.	.	PUNCT
issue-1106	141	14	common	common	ADJ
issue-1106	141	15	to	to	ADP
issue-1106	141	16	the	the	DET
issue-1106	141	17	indicators	indicator	NOUN
issue-1106	141	18	is	be	AUX
issue-1106	141	19	that	that	SCONJ
issue-1106	141	20	they	they	PRON
issue-1106	141	21	are	be	AUX
issue-1106	141	22	based	base	VERB
issue-1106	141	23	on	on	ADP
issue-1106	141	24	an	an	DET
issue-1106	141	25	assessment	assessment	NOUN
issue-1106	141	26	of	of	ADP
issue-1106	141	27	the	the	DET
issue-1106	141	28	value	value	NOUN
issue-1106	141	29	of	of	ADP
issue-1106	141	30	business	business	NOUN
issue-1106	141	31	and	and	CCONJ
issue-1106	141	32	the	the	DET
issue-1106	141	33	value	value	NOUN
issue-1106	141	34	of	of	ADP
issue-1106	141	35	capitals	capital	NOUN
issue-1106	141	36	.	.	PUNCT
issue-1106	142	1	meaningful	meaningful	ADJ
issue-1106	142	2	disclosure	disclosure	NOUN
issue-1106	142	3	of	of	ADP
issue-1106	142	4	performance	performance	NOUN
issue-1106	142	5	is	be	AUX
issue-1106	142	6	essential	essential	ADJ
issue-1106	142	7	to	to	PART
issue-1106	142	8	enable	enable	VERB
issue-1106	142	9	a	a	DET
issue-1106	142	10	critical	critical	ADJ
issue-1106	142	11	assessment	assessment	NOUN
issue-1106	142	12	–	–	PUNCT
issue-1106	142	13	internally	internally	ADV
issue-1106	142	14	by	by	ADP
issue-1106	142	15	the	the	DET
issue-1106	142	16	governing	govern	VERB
issue-1106	142	17	body	body	NOUN
issue-1106	142	18	and	and	CCONJ
issue-1106	142	19	management	management	NOUN
issue-1106	142	20	and	and	CCONJ
issue-1106	142	21	externally	externally	ADV
issue-1106	142	22	by	by	ADP
issue-1106	142	23	stakeholders	stakeholder	NOUN
issue-1106	142	24	.	.	PUNCT
issue-1106	143	1	kpis	kpis	PROPN
issue-1106	143	2	(	(	PUNCT
issue-1106	143	3	and	and	CCONJ
issue-1106	143	4	other	other	ADJ
issue-1106	143	5	quantitative	quantitative	ADJ
issue-1106	143	6	indicators	indicator	NOUN
issue-1106	143	7	)	)	PUNCT
issue-1106	143	8	compare	compare	VERB
issue-1106	143	9	and	and	CCONJ
issue-1106	143	10	track	track	VERB
issue-1106	143	11	performance	performance	NOUN
issue-1106	143	12	against	against	ADP
issue-1106	143	13	past	past	ADJ
issue-1106	143	14	and	and	CCONJ
issue-1106	143	15	current	current	ADJ
issue-1106	143	16	targets	target	NOUN
issue-1106	143	17	and	and	CCONJ
issue-1106	143	18	determine	determine	VERB
issue-1106	143	19	future	future	ADJ
issue-1106	143	20	targets	target	NOUN
issue-1106	143	21	.	.	PUNCT
issue-1106	144	1	ideally	ideally	ADV
issue-1106	144	2	,	,	PUNCT
issue-1106	144	3	kpis	kpis	PROPN
issue-1106	144	4	are	be	AUX
issue-1106	144	5	consistent	consistent	ADJ
issue-1106	144	6	year	year	NOUN
issue-1106	144	7	-	-	PUNCT
issue-1106	144	8	on	on	ADP
issue-1106	144	9	-	-	PUNCT
issue-1106	144	10	year	year	NOUN
issue-1106	144	11	and	and	CCONJ
issue-1106	144	12	any	any	DET
issue-1106	144	13	changes	change	NOUN
issue-1106	144	14	are	be	AUX
issue-1106	144	15	explained	explain	VERB
issue-1106	144	16	.	.	PUNCT
issue-1106	145	1	the	the	DET
issue-1106	145	2	following	follow	VERB
issue-1106	145	3	table	table	NOUN
issue-1106	145	4	2	2	NUM
issue-1106	145	5	is	be	AUX
issue-1106	145	6	helpful	helpful	ADJ
issue-1106	145	7	to	to	ADP
issue-1106	145	8	organizations	organization	NOUN
issue-1106	145	9	setting	set	VERB
issue-1106	145	10	kpis	kpis	PROPN
issue-1106	145	11	for	for	ADP
issue-1106	145	12	the	the	DET
issue-1106	145	13	first	first	ADJ
issue-1106	145	14	time	time	NOUN
issue-1106	145	15	or	or	CCONJ
issue-1106	145	16	where	where	SCONJ
issue-1106	145	17	previously	previously	ADV
issue-1106	145	18	only	only	ADV
issue-1106	145	19	financial	financial	PROPN
issue-1106	145	20	kpis	kpis	PROPN
issue-1106	145	21	had	have	AUX
issue-1106	145	22	been	be	AUX
issue-1106	145	23	set	set	VERB
issue-1106	145	24	.	.	PUNCT
issue-1106	146	1	the	the	DET
issue-1106	146	2	information	information	NOUN
issue-1106	146	3	that	that	PRON
issue-1106	146	4	must	must	AUX
issue-1106	146	5	be	be	AUX
issue-1106	146	6	provided	provide	VERB
issue-1106	146	7	in	in	ADP
issue-1106	146	8	the	the	DET
issue-1106	146	9	integrated	integrated	ADJ
issue-1106	146	10	reporting	reporting	NOUN
issue-1106	146	11	requires	require	VERB
issue-1106	146	12	certain	certain	ADJ
issue-1106	146	13	tools	tool	NOUN
issue-1106	146	14	,	,	PUNCT
issue-1106	146	15	changes	change	VERB
issue-1106	146	16	the	the	DET
issue-1106	146	17	approach	approach	NOUN
issue-1106	146	18	to	to	ADP
issue-1106	146	19	planning	plan	VERB
issue-1106	146	20	work	work	NOUN
issue-1106	146	21	on	on	ADP
issue-1106	146	22	the	the	DET
issue-1106	146	23	preparation	preparation	NOUN
issue-1106	146	24	of	of	ADP
issue-1106	146	25	integrated	integrated	ADJ
issue-1106	146	26	reporting	reporting	NOUN
issue-1106	146	27	and	and	CCONJ
issue-1106	146	28	,	,	PUNCT
issue-1106	146	29	accordingly	accordingly	ADV
issue-1106	146	30	,	,	PUNCT
issue-1106	146	31	there	there	PRON
issue-1106	146	32	is	be	VERB
issue-1106	146	33	a	a	DET
issue-1106	146	34	need	need	NOUN
issue-1106	146	35	to	to	PART
issue-1106	146	36	solve	solve	VERB
issue-1106	146	37	the	the	DET
issue-1106	146	38	following	following	ADJ
issue-1106	146	39	tasks	task	NOUN
issue-1106	146	40	:	:	PUNCT
issue-1106	146	41	–	–	PUNCT
issue-1106	146	42	making	make	VERB
issue-1106	146	43	adjustments	adjustment	NOUN
issue-1106	146	44	to	to	ADP
issue-1106	146	45	all	all	DET
issue-1106	146	46	elements	element	NOUN
issue-1106	146	47	of	of	ADP
issue-1106	146	48	accounting	accounting	NOUN
issue-1106	146	49	systems	system	NOUN
issue-1106	146	50	:	:	PUNCT
issue-1106	146	51	methodology	methodology	NOUN
issue-1106	146	52	,	,	PUNCT
issue-1106	146	53	techniques	technique	NOUN
issue-1106	146	54	,	,	PUNCT
issue-1106	146	55	organization	organization	NOUN
issue-1106	146	56	of	of	ADP
issue-1106	146	57	the	the	DET
issue-1106	146	58	accounting	accounting	NOUN
issue-1106	146	59	process	process	NOUN
issue-1106	146	60	,	,	PUNCT
issue-1106	146	61	procedures	procedure	NOUN
issue-1106	146	62	for	for	ADP
issue-1106	146	63	collecting	collect	VERB
issue-1106	146	64	and	and	CCONJ
issue-1106	146	65	processing	process	VERB
issue-1106	146	66	accounting	accounting	NOUN
issue-1106	146	67	information	information	NOUN
issue-1106	146	68	.	.	PUNCT
issue-1106	147	1	it	it	PRON
issue-1106	147	2	is	be	AUX
issue-1106	147	3	necessary	necessary	ADJ
issue-1106	147	4	to	to	PART
issue-1106	147	5	develop	develop	VERB
issue-1106	147	6	internal	internal	ADJ
issue-1106	147	7	regulations	regulation	NOUN
issue-1106	147	8	that	that	PRON
issue-1106	147	9	determine	determine	VERB
issue-1106	147	10	what	what	DET
issue-1106	147	11	information	information	NOUN
issue-1106	147	12	is	be	AUX
issue-1106	147	13	subject	subject	ADJ
issue-1106	147	14	to	to	ADP
issue-1106	147	15	disclosure	disclosure	NOUN
issue-1106	147	16	.	.	PUNCT
issue-1106	148	1	it	it	PRON
issue-1106	148	2	is	be	AUX
issue-1106	148	3	necessary	necessary	ADJ
issue-1106	148	4	to	to	PART
issue-1106	148	5	make	make	VERB
issue-1106	148	6	changes	change	NOUN
issue-1106	148	7	in	in	ADP
issue-1106	148	8	the	the	DET
issue-1106	148	9	structure	structure	NOUN
issue-1106	148	10	of	of	ADP
issue-1106	148	11	analytical	analytical	ADJ
issue-1106	148	12	accounts	account	NOUN
issue-1106	148	13	baltic	baltic	PROPN
issue-1106	148	14	journal	journal	PROPN
issue-1106	148	15	of	of	ADP
issue-1106	148	16	economic	economic	ADJ
issue-1106	148	17	studies	study	NOUN
issue-1106	148	18	134	134	NUM
issue-1106	148	19	vol	vol	NOUN
issue-1106	148	20	.	.	PROPN
issue-1106	149	1	7	7	NUM
issue-1106	150	1	no	no	NOUN
issue-1106	150	2	.	.	NOUN
issue-1106	150	3	2	2	NUM
issue-1106	150	4	,	,	PUNCT
issue-1106	150	5	2021	2021	NUM
issue-1106	150	6	international	international	ADJ
issue-1106	150	7	financial	financial	ADJ
issue-1106	150	8	reporting	reporting	NOUN
issue-1106	150	9	standards	standard	NOUN
issue-1106	150	10	global	global	ADJ
issue-1106	150	11	reporting	reporting	NOUN
issue-1106	150	12	initiative	initiative	NOUN
issue-1106	150	13	integrated	integrate	VERB
issue-1106	150	14	reporting	reporting	NOUN
issue-1106	150	15	concept	concept	NOUN
issue-1106	150	16	of	of	ADP
issue-1106	150	17	fair	fair	ADJ
issue-1106	150	18	value	value	NOUN
issue-1106	150	19	substance	substance	NOUN
issue-1106	150	20	over	over	ADP
issue-1106	150	21	form	form	NOUN
issue-1106	150	22	concept	concept	NOUN
issue-1106	150	23	concept	concept	NOUN
issue-1106	150	24	of	of	ADP
issue-1106	150	25	transparency	transparency	NOUN
issue-1106	150	26	economic	economic	ADJ
issue-1106	150	27	component	component	NOUN
issue-1106	150	28	environmental	environmental	ADJ
issue-1106	150	29	component	component	NOUN
issue-1106	150	30	social	social	ADJ
issue-1106	150	31	component	component	NOUN
issue-1106	150	32	indicators	indicator	NOUN
issue-1106	150	33	of	of	ADP
issue-1106	150	34	integrated	integrated	ADJ
issue-1106	150	35	reporting	reporting	NOUN
issue-1106	150	36	figure	figure	NOUN
issue-1106	150	37	1	1	NUM
issue-1106	150	38	.	.	PUNCT
issue-1106	151	1	groups	group	NOUN
issue-1106	151	2	of	of	ADP
issue-1106	151	3	integrated	integrated	ADJ
issue-1106	151	4	reporting	reporting	NOUN
issue-1106	151	5	indicators	indicator	NOUN
issue-1106	151	6	source	source	NOUN
issue-1106	151	7	:	:	PUNCT
issue-1106	151	8	formed	form	VERB
issue-1106	151	9	by	by	ADP
issue-1106	151	10	the	the	DET
issue-1106	151	11	authors	author	NOUN
issue-1106	151	12	table	table	VERB
issue-1106	151	13	2	2	NUM
issue-1106	151	14	directions	direction	NOUN
issue-1106	151	15	for	for	ADP
issue-1106	151	16	setting	set	VERB
issue-1106	151	17	kpis	kpis	PROPN
issue-1106	151	18	in	in	ADP
issue-1106	151	19	integrated	integrate	VERB
issue-1106	151	20	report	report	NOUN
issue-1106	151	21	directions	direction	NOUN
issue-1106	151	22	setting	setting	NOUN
issue-1106	151	23	of	of	ADP
issue-1106	151	24	kpis	kpis	PROPN
issue-1106	151	25	the	the	DET
issue-1106	151	26	organization	organization	NOUN
issue-1106	151	27	’s	’s	PART
issue-1106	151	28	strategies	strategy	NOUN
issue-1106	151	29	and	and	CCONJ
issue-1106	151	30	priorities	priority	NOUN
issue-1106	151	31	when	when	SCONJ
issue-1106	151	32	setting	set	VERB
issue-1106	151	33	kpis	kpis	PROPN
issue-1106	151	34	to	to	PART
issue-1106	151	35	measure	measure	VERB
issue-1106	151	36	actual	actual	ADJ
issue-1106	151	37	performance	performance	NOUN
issue-1106	151	38	against	against	ADP
issue-1106	151	39	strategic	strategic	ADJ
issue-1106	151	40	targets	target	NOUN
issue-1106	151	41	consider	consider	VERB
issue-1106	151	42	the	the	DET
issue-1106	151	43	organization	organization	NOUN
issue-1106	151	44	’s	’s	PART
issue-1106	151	45	strategies	strategy	NOUN
issue-1106	151	46	and	and	CCONJ
issue-1106	151	47	priorities	priority	NOUN
issue-1106	151	48	:	:	PUNCT
issue-1106	151	49	–	–	PUNCT
issue-1106	151	50	what	what	PRON
issue-1106	151	51	are	be	AUX
issue-1106	151	52	they	they	PRON
issue-1106	151	53	?	?	PUNCT
issue-1106	152	1	–	–	PUNCT
issue-1106	152	2	how	how	SCONJ
issue-1106	152	3	do	do	AUX
issue-1106	152	4	the	the	DET
issue-1106	152	5	governing	govern	VERB
issue-1106	152	6	body	body	NOUN
issue-1106	152	7	and	and	CCONJ
issue-1106	152	8	executive	executive	ADJ
issue-1106	152	9	team	team	NOUN
issue-1106	152	10	measure	measure	NOUN
issue-1106	152	11	and	and	CCONJ
issue-1106	152	12	monitor	monitor	VERB
issue-1106	152	13	them	they	PRON
issue-1106	152	14	?	?	PUNCT
issue-1106	153	1	–	–	PUNCT
issue-1106	153	2	are	be	AUX
issue-1106	153	3	they	they	PRON
issue-1106	153	4	reflected	reflect	VERB
issue-1106	153	5	in	in	ADP
issue-1106	153	6	remuneration	remuneration	NOUN
issue-1106	153	7	packages	package	NOUN
issue-1106	153	8	,	,	PUNCT
issue-1106	153	9	including	include	VERB
issue-1106	153	10	the	the	DET
issue-1106	153	11	chief	chief	ADJ
issue-1106	153	12	executive	executive	ADJ
issue-1106	153	13	officer	officer	NOUN
issue-1106	153	14	?	?	PUNCT
issue-1106	154	1	is	be	AUX
issue-1106	154	2	there	there	PRON
issue-1106	154	3	an	an	DET
issue-1106	154	4	indication	indication	NOUN
issue-1106	154	5	of	of	ADP
issue-1106	154	6	how	how	SCONJ
issue-1106	154	7	the	the	DET
issue-1106	154	8	leadership	leadership	NOUN
issue-1106	154	9	has	have	AUX
issue-1106	154	10	performed	perform	VERB
issue-1106	154	11	against	against	ADP
issue-1106	154	12	the	the	DET
issue-1106	154	13	strategies	strategy	NOUN
issue-1106	154	14	and	and	CCONJ
issue-1106	154	15	priorities	priority	NOUN
issue-1106	154	16	?	?	PUNCT
issue-1106	155	1	what	what	PRON
issue-1106	155	2	information	information	NOUN
issue-1106	155	3	is	be	AUX
issue-1106	155	4	required	require	VERB
issue-1106	155	5	internally	internally	ADV
issue-1106	155	6	?	?	PUNCT
issue-1106	156	1	new	new	ADJ
issue-1106	156	2	reporters	reporter	NOUN
issue-1106	156	3	should	should	AUX
issue-1106	156	4	consider	consider	VERB
issue-1106	156	5	the	the	DET
issue-1106	156	6	minimum	minimum	ADJ
issue-1106	156	7	information	information	NOUN
issue-1106	156	8	that	that	PRON
issue-1106	156	9	will	will	AUX
issue-1106	156	10	be	be	AUX
issue-1106	156	11	required	require	VERB
issue-1106	156	12	.	.	PUNCT
issue-1106	157	1	it	it	PRON
issue-1106	157	2	is	be	AUX
issue-1106	157	3	easier	easy	ADJ
issue-1106	157	4	to	to	PART
issue-1106	157	5	start	start	VERB
issue-1106	157	6	small	small	ADJ
issue-1106	157	7	than	than	SCONJ
issue-1106	157	8	to	to	PART
issue-1106	157	9	immediately	immediately	ADV
issue-1106	157	10	aim	aim	VERB
issue-1106	157	11	to	to	PART
issue-1106	157	12	be	be	AUX
issue-1106	157	13	the	the	DET
issue-1106	157	14	best	good	ADJ
issue-1106	157	15	in	in	ADP
issue-1106	157	16	the	the	DET
issue-1106	157	17	industry	industry	NOUN
issue-1106	157	18	.	.	PUNCT
issue-1106	158	1	consider	consider	VERB
issue-1106	158	2	the	the	DET
issue-1106	158	3	following	follow	VERB
issue-1106	158	4	questions	question	NOUN
issue-1106	158	5	when	when	SCONJ
issue-1106	158	6	deciding	decide	VERB
issue-1106	158	7	what	what	PRON
issue-1106	158	8	information	information	NOUN
issue-1106	158	9	to	to	PART
issue-1106	158	10	include	include	VERB
issue-1106	158	11	:	:	PUNCT
issue-1106	158	12	–	–	PUNCT
issue-1106	158	13	what	what	DET
issue-1106	158	14	information	information	NOUN
issue-1106	158	15	do	do	VERB
issue-1106	158	16	senior	senior	ADJ
issue-1106	158	17	management	management	NOUN
issue-1106	158	18	and	and	CCONJ
issue-1106	158	19	executives	executive	NOUN
issue-1106	158	20	require	require	VERB
issue-1106	158	21	to	to	PART
issue-1106	158	22	make	make	VERB
issue-1106	158	23	effective	effective	ADJ
issue-1106	158	24	business	business	NOUN
issue-1106	158	25	decisions	decision	NOUN
issue-1106	158	26	?	?	PUNCT
issue-1106	159	1	–	–	PUNCT
issue-1106	159	2	what	what	DET
issue-1106	159	3	information	information	NOUN
issue-1106	159	4	is	be	AUX
issue-1106	159	5	needed	need	VERB
issue-1106	159	6	to	to	PART
issue-1106	159	7	monitor	monitor	VERB
issue-1106	159	8	achievement	achievement	NOUN
issue-1106	159	9	of	of	ADP
issue-1106	159	10	strategies	strategy	NOUN
issue-1106	159	11	and	and	CCONJ
issue-1106	159	12	priorities	priority	NOUN
issue-1106	159	13	?	?	PUNCT
issue-1106	160	1	–	–	PUNCT
issue-1106	160	2	benchmarking	benchmarke	VERB
issue-1106	160	3	–	–	PUNCT
issue-1106	160	4	what	what	PRON
issue-1106	160	5	are	be	AUX
issue-1106	160	6	peers	peer	NOUN
issue-1106	160	7	doing	do	VERB
issue-1106	160	8	(	(	PUNCT
issue-1106	160	9	industry	industry	NOUN
issue-1106	160	10	,	,	PUNCT
issue-1106	160	11	geographic	geographic	ADJ
issue-1106	160	12	,	,	PUNCT
issue-1106	160	13	etc	etc	X
issue-1106	160	14	.	.	X
issue-1106	160	15	)	)	PUNCT
issue-1106	160	16	?	?	PUNCT
issue-1106	161	1	–	–	PUNCT
issue-1106	161	2	what	what	PRON
issue-1106	161	3	is	be	AUX
issue-1106	161	4	the	the	DET
issue-1106	161	5	current	current	ADJ
issue-1106	161	6	best	good	ADJ
issue-1106	161	7	practice	practice	NOUN
issue-1106	161	8	,	,	PUNCT
issue-1106	161	9	for	for	ADP
issue-1106	161	10	example	example	NOUN
issue-1106	161	11	king	king	PROPN
issue-1106	161	12	iv	iv	PROPN
issue-1106	161	13	,	,	PUNCT
issue-1106	161	14	gri	gri	PROPN
issue-1106	161	15	,	,	PUNCT
issue-1106	161	16	etc	etc	X
issue-1106	161	17	.	.	X
issue-1106	161	18	?	?	PUNCT
issue-1106	162	1	what	what	PRON
issue-1106	162	2	information	information	NOUN
issue-1106	162	3	is	be	AUX
issue-1106	162	4	required	require	VERB
issue-1106	162	5	externally	externally	ADV
issue-1106	162	6	?	?	PUNCT
issue-1106	163	1	when	when	SCONJ
issue-1106	163	2	considering	consider	VERB
issue-1106	163	3	the	the	DET
issue-1106	163	4	needs	need	NOUN
issue-1106	163	5	of	of	ADP
issue-1106	163	6	users	user	NOUN
issue-1106	163	7	,	,	PUNCT
issue-1106	163	8	ask	ask	VERB
issue-1106	163	9	the	the	DET
issue-1106	163	10	following	follow	VERB
issue-1106	163	11	questions	question	NOUN
issue-1106	163	12	:	:	PUNCT
issue-1106	163	13	–	–	PUNCT
issue-1106	163	14	what	what	DET
issue-1106	163	15	information	information	NOUN
issue-1106	163	16	have	have	VERB
issue-1106	163	17	stakeholders	stakeholder	NOUN
issue-1106	163	18	requested	request	VERB
issue-1106	163	19	that	that	PRON
issue-1106	163	20	are	be	AUX
issue-1106	163	21	material	material	ADJ
issue-1106	163	22	to	to	ADP
issue-1106	163	23	the	the	DET
issue-1106	163	24	organization	organization	NOUN
issue-1106	163	25	?	?	PUNCT
issue-1106	164	1	–	–	PUNCT
issue-1106	164	2	what	what	PRON
issue-1106	164	3	are	be	AUX
issue-1106	164	4	the	the	DET
issue-1106	164	5	relevant	relevant	ADJ
issue-1106	164	6	regulatory	regulatory	ADJ
issue-1106	164	7	requirements	requirement	NOUN
issue-1106	164	8	,	,	PUNCT
issue-1106	164	9	including	include	VERB
issue-1106	164	10	laws	law	NOUN
issue-1106	164	11	,	,	PUNCT
issue-1106	164	12	regulations	regulation	NOUN
issue-1106	164	13	,	,	PUNCT
issue-1106	164	14	governance	governance	NOUN
issue-1106	164	15	standards	standard	NOUN
issue-1106	164	16	etc	etc	X
issue-1106	164	17	.	.	PUNCT
issue-1106	164	18	?	?	PUNCT
issue-1106	165	1	–	–	PUNCT
issue-1106	165	2	what	what	PRON
issue-1106	165	3	is	be	AUX
issue-1106	165	4	the	the	DET
issue-1106	165	5	industry	industry	NOUN
issue-1106	165	6	-	-	PUNCT
issue-1106	165	7	specific	specific	ADJ
issue-1106	165	8	information	information	NOUN
issue-1106	165	9	(	(	PUNCT
issue-1106	165	10	for	for	ADP
issue-1106	165	11	example	example	NOUN
issue-1106	165	12	,	,	PUNCT
issue-1106	165	13	water	water	NOUN
issue-1106	165	14	usage	usage	NOUN
issue-1106	165	15	and	and	CCONJ
issue-1106	165	16	carbon	carbon	NOUN
issue-1106	165	17	emissions	emission	NOUN
issue-1106	165	18	)	)	PUNCT
issue-1106	165	19	that	that	PRON
issue-1106	165	20	applies	apply	VERB
issue-1106	165	21	to	to	ADP
issue-1106	165	22	all	all	DET
issue-1106	165	23	organizations	organization	NOUN
issue-1106	165	24	in	in	ADP
issue-1106	165	25	the	the	DET
issue-1106	165	26	industry	industry	NOUN
issue-1106	165	27	?	?	PUNCT
issue-1106	166	1	–	–	PUNCT
issue-1106	166	2	what	what	PRON
issue-1106	166	3	is	be	AUX
issue-1106	166	4	important	important	ADJ
issue-1106	166	5	geographically	geographically	ADV
issue-1106	166	6	(	(	PUNCT
issue-1106	166	7	the	the	DET
issue-1106	166	8	information	information	NOUN
issue-1106	166	9	that	that	PRON
issue-1106	166	10	is	be	AUX
issue-1106	166	11	required	require	VERB
issue-1106	166	12	when	when	SCONJ
issue-1106	166	13	operating	operate	VERB
issue-1106	166	14	in	in	ADP
issue-1106	166	15	a	a	DET
issue-1106	166	16	geographic	geographic	ADJ
issue-1106	166	17	jurisdiction	jurisdiction	NOUN
issue-1106	166	18	)	)	PUNCT
issue-1106	166	19	?	?	PUNCT
issue-1106	167	1	what	what	PRON
issue-1106	167	2	information	information	NOUN
issue-1106	167	3	is	be	AUX
issue-1106	167	4	currently	currently	ADV
issue-1106	167	5	available	available	ADJ
issue-1106	167	6	?	?	PUNCT
issue-1106	168	1	consider	consider	VERB
issue-1106	168	2	existing	exist	VERB
issue-1106	168	3	information	information	NOUN
issue-1106	168	4	:	:	PUNCT
issue-1106	168	5	–	–	PUNCT
issue-1106	168	6	what	what	PRON
issue-1106	168	7	financial	financial	ADJ
issue-1106	168	8	and	and	CCONJ
issue-1106	168	9	non	non	ADJ
issue-1106	168	10	-	-	ADJ
issue-1106	168	11	financial	financial	ADJ
issue-1106	168	12	information	information	NOUN
issue-1106	168	13	is	be	AUX
issue-1106	168	14	available	available	ADJ
issue-1106	168	15	?	?	PUNCT
issue-1106	169	1	–	–	PUNCT
issue-1106	169	2	what	what	PRON
issue-1106	169	3	is	be	AUX
issue-1106	169	4	the	the	DET
issue-1106	169	5	information	information	NOUN
issue-1106	169	6	used	use	VERB
issue-1106	169	7	for	for	ADP
issue-1106	169	8	and	and	CCONJ
issue-1106	169	9	how	how	SCONJ
issue-1106	169	10	often	often	ADV
issue-1106	169	11	is	be	AUX
issue-1106	169	12	it	it	PRON
issue-1106	169	13	compiled	compile	VERB
issue-1106	169	14	(	(	PUNCT
issue-1106	169	15	monthly	monthly	ADJ
issue-1106	169	16	reporting	reporting	NOUN
issue-1106	169	17	/	/	SYM
issue-1106	169	18	incentive	incentive	NOUN
issue-1106	169	19	schemes	scheme	NOUN
issue-1106	169	20	/	/	SYM
issue-1106	169	21	regulatory	regulatory	ADJ
issue-1106	169	22	requirements	requirement	NOUN
issue-1106	169	23	etc	etc	X
issue-1106	169	24	.	.	PUNCT
issue-1106	169	25	)	)	PUNCT
issue-1106	169	26	?	?	PUNCT
issue-1106	170	1	–	–	PUNCT
issue-1106	170	2	what	what	PRON
issue-1106	170	3	information	information	NOUN
issue-1106	170	4	has	have	AUX
issue-1106	170	5	historically	historically	ADV
issue-1106	170	6	been	be	AUX
issue-1106	170	7	provided	provide	VERB
issue-1106	170	8	in	in	ADP
issue-1106	170	9	reports	report	NOUN
issue-1106	170	10	?	?	PUNCT
issue-1106	171	1	–	–	PUNCT
issue-1106	171	2	is	be	AUX
issue-1106	171	3	the	the	DET
issue-1106	171	4	available	available	ADJ
issue-1106	171	5	information	information	NOUN
issue-1106	171	6	internal	internal	ADJ
issue-1106	171	7	or	or	CCONJ
issue-1106	171	8	external	external	ADJ
issue-1106	171	9	and	and	CCONJ
issue-1106	171	10	is	be	AUX
issue-1106	171	11	it	it	PRON
issue-1106	171	12	reliable	reliable	ADJ
issue-1106	171	13	?	?	PUNCT
issue-1106	172	1	prioritise	prioritise	ADV
issue-1106	172	2	based	base	VERB
issue-1106	172	3	on	on	ADP
issue-1106	172	4	an	an	DET
issue-1106	172	5	information	information	NOUN
issue-1106	172	6	gap	gap	NOUN
issue-1106	172	7	analysis	analysis	NOUN
issue-1106	172	8	once	once	ADV
issue-1106	172	9	a	a	DET
issue-1106	172	10	gap	gap	NOUN
issue-1106	172	11	analysis	analysis	NOUN
issue-1106	172	12	using	use	VERB
issue-1106	172	13	existing	exist	VERB
issue-1106	172	14	information	information	NOUN
issue-1106	172	15	establishes	establish	VERB
issue-1106	172	16	what	what	PRON
issue-1106	172	17	is	be	AUX
issue-1106	172	18	required	require	VERB
issue-1106	172	19	,	,	PUNCT
issue-1106	172	20	the	the	DET
issue-1106	172	21	organization	organization	NOUN
issue-1106	172	22	decides	decide	VERB
issue-1106	172	23	on	on	ADP
issue-1106	172	24	how	how	SCONJ
issue-1106	172	25	quickly	quickly	ADV
issue-1106	172	26	it	it	PRON
issue-1106	172	27	can	can	AUX
issue-1106	172	28	bridge	bridge	VERB
issue-1106	172	29	the	the	DET
issue-1106	172	30	gaps	gap	NOUN
issue-1106	172	31	–	–	PUNCT
issue-1106	172	32	the	the	DET
issue-1106	172	33	most	most	ADV
issue-1106	172	34	critical	critical	ADJ
issue-1106	172	35	kpis	kpis	NOUN
issue-1106	172	36	/	/	SYM
issue-1106	172	37	information	information	NOUN
issue-1106	172	38	are	be	AUX
issue-1106	172	39	addressed	address	VERB
issue-1106	172	40	first	first	ADV
issue-1106	172	41	.	.	PUNCT
issue-1106	173	1	the	the	DET
issue-1106	173	2	priority	priority	NOUN
issue-1106	173	3	can	can	AUX
issue-1106	173	4	be	be	AUX
issue-1106	173	5	informed	inform	VERB
issue-1106	173	6	by	by	ADP
issue-1106	173	7	the	the	DET
issue-1106	173	8	capitals	capital	NOUN
issue-1106	173	9	and	and	CCONJ
issue-1106	173	10	the	the	DET
issue-1106	173	11	material	material	NOUN
issue-1106	173	12	matters	matter	NOUN
issue-1106	173	13	identified	identify	VERB
issue-1106	173	14	for	for	ADP
issue-1106	173	15	inclusion	inclusion	NOUN
issue-1106	173	16	in	in	ADP
issue-1106	173	17	the	the	DET
issue-1106	173	18	integrated	integrate	VERB
issue-1106	173	19	report	report	NOUN
issue-1106	173	20	.	.	PUNCT
issue-1106	174	1	embedding	embed	VERB
issue-1106	174	2	proper	proper	ADJ
issue-1106	174	3	processes	process	NOUN
issue-1106	174	4	to	to	PART
issue-1106	174	5	ensure	ensure	VERB
issue-1106	174	6	quality	quality	NOUN
issue-1106	174	7	information	information	NOUN
issue-1106	174	8	takes	take	VERB
issue-1106	174	9	time	time	NOUN
issue-1106	174	10	(	(	PUNCT
issue-1106	174	11	even	even	ADV
issue-1106	174	12	a	a	DET
issue-1106	174	13	number	number	NOUN
issue-1106	174	14	of	of	ADP
issue-1106	174	15	years	year	NOUN
issue-1106	174	16	)	)	PUNCT
issue-1106	174	17	–	–	PUNCT
issue-1106	174	18	focus	focus	VERB
issue-1106	174	19	on	on	ADP
issue-1106	174	20	quality	quality	NOUN
issue-1106	174	21	over	over	ADP
issue-1106	174	22	quantity	quantity	NOUN
issue-1106	174	23	of	of	ADP
issue-1106	174	24	information	information	NOUN
issue-1106	174	25	.	.	PUNCT
issue-1106	175	1	source	source	NOUN
issue-1106	175	2	:	:	PUNCT
issue-1106	175	3	formed	form	VERB
issue-1106	175	4	by	by	ADP
issue-1106	175	5	the	the	DET
issue-1106	175	6	authors	author	NOUN
issue-1106	175	7	baltic	baltic	PROPN
issue-1106	175	8	journal	journal	PROPN
issue-1106	175	9	of	of	ADP
issue-1106	175	10	economic	economic	ADJ
issue-1106	175	11	studies	study	NOUN
issue-1106	175	12	135	135	NUM
issue-1106	175	13	vol	vol	NOUN
issue-1106	175	14	.	.	PROPN
issue-1106	175	15	7	7	NUM
issue-1106	176	1	no	no	NOUN
issue-1106	176	2	.	.	NOUN
issue-1106	176	3	2	2	NUM
issue-1106	176	4	,	,	PUNCT
issue-1106	176	5	2021	2021	NUM
issue-1106	176	6	in	in	ADP
issue-1106	176	7	financial	financial	ADJ
issue-1106	176	8	and	and	CCONJ
issue-1106	176	9	management	management	NOUN
issue-1106	176	10	accounting	accounting	NOUN
issue-1106	176	11	,	,	PUNCT
issue-1106	176	12	which	which	PRON
issue-1106	176	13	will	will	AUX
issue-1106	176	14	form	form	VERB
issue-1106	176	15	the	the	DET
issue-1106	176	16	necessary	necessary	ADJ
issue-1106	176	17	for	for	ADP
issue-1106	176	18	inclusion	inclusion	NOUN
issue-1106	176	19	in	in	ADP
issue-1106	176	20	the	the	DET
issue-1106	176	21	integrated	integrated	ADJ
issue-1106	176	22	reporting	reporting	NOUN
issue-1106	176	23	financial	financial	ADJ
issue-1106	176	24	and	and	CCONJ
issue-1106	176	25	non	non	ADJ
issue-1106	176	26	-	-	ADJ
issue-1106	176	27	financial	financial	ADJ
issue-1106	176	28	analytical	analytical	ADJ
issue-1106	176	29	information	information	NOUN
issue-1106	176	30	;	;	PUNCT
issue-1106	176	31	–	–	PUNCT
issue-1106	176	32	actualization	actualization	NOUN
issue-1106	176	33	of	of	ADP
issue-1106	176	34	information	information	NOUN
issue-1106	176	35	systems	system	NOUN
issue-1106	176	36	of	of	ADP
issue-1106	176	37	the	the	DET
issue-1106	176	38	entity	entity	NOUN
issue-1106	176	39	;	;	PUNCT
issue-1106	176	40	–	–	PUNCT
issue-1106	176	41	coordination	coordination	NOUN
issue-1106	176	42	of	of	ADP
issue-1106	176	43	the	the	DET
issue-1106	176	44	activities	activity	NOUN
issue-1106	176	45	of	of	ADP
issue-1106	176	46	functional	functional	ADJ
issue-1106	176	47	units	unit	NOUN
issue-1106	176	48	that	that	PRON
issue-1106	176	49	will	will	AUX
issue-1106	176	50	be	be	AUX
issue-1106	176	51	involved	involve	VERB
issue-1106	176	52	in	in	ADP
issue-1106	176	53	the	the	DET
issue-1106	176	54	process	process	NOUN
issue-1106	176	55	of	of	ADP
issue-1106	176	56	compiling	compile	VERB
issue-1106	176	57	and	and	CCONJ
issue-1106	176	58	presentation	presentation	NOUN
issue-1106	176	59	integrated	integrated	ADJ
issue-1106	176	60	reporting	reporting	NOUN
issue-1106	176	61	;	;	PUNCT
issue-1106	176	62	–	–	PUNCT
issue-1106	176	63	planning	plan	VERB
issue-1106	176	64	the	the	DET
issue-1106	176	65	process	process	NOUN
issue-1106	176	66	of	of	ADP
issue-1106	176	67	preparing	prepare	VERB
issue-1106	176	68	integrated	integrated	ADJ
issue-1106	176	69	reporting	reporting	NOUN
issue-1106	176	70	;	;	PUNCT
issue-1106	176	71	–	–	PUNCT
issue-1106	176	72	development	development	NOUN
issue-1106	176	73	of	of	ADP
issue-1106	176	74	integrated	integrated	ADJ
issue-1106	176	75	thinking	thinking	NOUN
issue-1106	176	76	for	for	ADP
issue-1106	176	77	compiling	compile	VERB
issue-1106	176	78	an	an	DET
issue-1106	176	79	integrated	integrated	ADJ
issue-1106	176	80	report	report	NOUN
issue-1106	176	81	;	;	PUNCT
issue-1106	176	82	–	–	PUNCT
issue-1106	176	83	implementation	implementation	NOUN
issue-1106	176	84	of	of	ADP
issue-1106	176	85	the	the	DET
issue-1106	176	86	principles	principle	NOUN
issue-1106	176	87	of	of	ADP
issue-1106	176	88	social	social	ADJ
issue-1106	176	89	responsibility	responsibility	NOUN
issue-1106	176	90	in	in	ADP
issue-1106	176	91	the	the	DET
issue-1106	176	92	practice	practice	NOUN
issue-1106	176	93	of	of	ADP
issue-1106	176	94	economic	economic	ADJ
issue-1106	176	95	entity	entity	NOUN
issue-1106	176	96	management	management	NOUN
issue-1106	176	97	in	in	ADP
issue-1106	176	98	accordance	accordance	NOUN
issue-1106	176	99	with	with	ADP
issue-1106	176	100	the	the	DET
issue-1106	176	101	iso	iso	NOUN
issue-1106	176	102	26000	26000	NUM
issue-1106	176	103	“	"	PUNCT
issue-1106	176	104	social	social	ADJ
issue-1106	176	105	responsibility	responsibility	NOUN
issue-1106	176	106	guidance	guidance	NOUN
issue-1106	176	107	”	"	PUNCT
issue-1106	176	108	,	,	PUNCT
issue-1106	176	109	developed	develop	VERB
issue-1106	176	110	by	by	ADP
issue-1106	176	111	the	the	DET
issue-1106	176	112	international	international	ADJ
issue-1106	176	113	organization	organization	NOUN
issue-1106	176	114	for	for	ADP
issue-1106	176	115	standardization	standardization	NOUN
issue-1106	176	116	,	,	PUNCT
issue-1106	176	117	the	the	DET
issue-1106	176	118	un	un	PROPN
issue-1106	176	119	global	global	PROPN
issue-1106	176	120	compact	compact	PROPN
issue-1106	176	121	,	,	PUNCT
issue-1106	176	122	etc	etc	X
issue-1106	176	123	.	.	X
issue-1106	176	124	4	4	X
issue-1106	176	125	.	.	X
issue-1106	176	126	criticism	criticism	NOUN
issue-1106	176	127	and	and	CCONJ
issue-1106	176	128	challenges	challenge	NOUN
issue-1106	176	129	of	of	ADP
issue-1106	176	130	integrated	integrated	ADJ
issue-1106	176	131	reporting	reporting	NOUN
issue-1106	176	132	integrated	integrate	VERB
issue-1106	176	133	reporting	reporting	NOUN
issue-1106	176	134	has	have	VERB
issue-1106	176	135	not	not	PART
issue-1106	176	136	only	only	ADJ
issue-1106	176	137	advantages	advantage	NOUN
issue-1106	176	138	but	but	CCONJ
issue-1106	176	139	also	also	ADV
issue-1106	176	140	disadvantages	disadvantage	VERB
issue-1106	176	141	that	that	PRON
issue-1106	176	142	lead	lead	VERB
issue-1106	176	143	to	to	ADP
issue-1106	176	144	significant	significant	ADJ
issue-1106	176	145	difficulties	difficulty	NOUN
issue-1106	176	146	in	in	ADP
issue-1106	176	147	the	the	DET
issue-1106	176	148	transition	transition	NOUN
issue-1106	176	149	from	from	ADP
issue-1106	176	150	traditional	traditional	ADJ
issue-1106	176	151	financial	financial	NOUN
issue-1106	176	152	to	to	ADP
issue-1106	176	153	integrated	integrated	ADJ
issue-1106	176	154	reporting	reporting	NOUN
issue-1106	176	155	.	.	PUNCT
issue-1106	177	1	of	of	ADP
issue-1106	177	2	course	course	NOUN
issue-1106	177	3	,	,	PUNCT
issue-1106	177	4	as	as	ADP
issue-1106	177	5	in	in	ADP
issue-1106	177	6	all	all	DET
issue-1106	177	7	other	other	ADJ
issue-1106	177	8	fields	field	NOUN
issue-1106	177	9	,	,	PUNCT
issue-1106	177	10	there	there	PRON
issue-1106	177	11	are	be	VERB
issue-1106	177	12	critics	critic	NOUN
issue-1106	177	13	solomon	solomon	PROPN
issue-1106	177	14	j.	j.	PROPN
issue-1106	177	15	and	and	CCONJ
issue-1106	177	16	maroun	maroun	PROPN
issue-1106	177	17	w.	w.	PROPN
issue-1106	177	18	(	(	PUNCT
issue-1106	177	19	solomon	solomon	PROPN
issue-1106	177	20	,	,	PUNCT
issue-1106	177	21	2012	2012	NUM
issue-1106	177	22	)	)	PUNCT
issue-1106	177	23	,	,	PUNCT
issue-1106	177	24	milne	milne	PROPN
issue-1106	177	25	m.j	m.j	PROPN
issue-1106	177	26	.	.	PROPN
issue-1106	177	27	and	and	CCONJ
issue-1106	177	28	gray	gray	PROPN
issue-1106	177	29	r.	r.	PROPN
issue-1106	177	30	(	(	PUNCT
issue-1106	177	31	milne	milne	PROPN
issue-1106	177	32	,	,	PUNCT
issue-1106	177	33	2013	2013	NUM
issue-1106	177	34	)	)	PUNCT
issue-1106	177	35	,	,	PUNCT
issue-1106	177	36	brown	brown	ADJ
issue-1106	177	37	j.	j.	PROPN
issue-1106	177	38	and	and	CCONJ
issue-1106	177	39	dillard	dillard	PROPN
issue-1106	177	40	j.	j.	PROPN
issue-1106	177	41	(	(	PUNCT
issue-1106	177	42	brown	brown	PROPN
issue-1106	177	43	,	,	PUNCT
issue-1106	177	44	2014	2014	NUM
issue-1106	177	45	)	)	PUNCT
issue-1106	177	46	,	,	PUNCT
issue-1106	177	47	flower	flower	NOUN
issue-1106	177	48	j.	j.	PROPN
issue-1106	177	49	(	(	PUNCT
issue-1106	177	50	flower	flower	PROPN
issue-1106	177	51	,	,	PUNCT
issue-1106	177	52	2015	2015	NUM
issue-1106	177	53	)	)	PUNCT
issue-1106	177	54	who	who	PRON
issue-1106	177	55	focus	focus	VERB
issue-1106	177	56	their	their	PRON
issue-1106	177	57	research	research	NOUN
issue-1106	177	58	skills	skill	NOUN
issue-1106	177	59	on	on	ADP
issue-1106	177	60	refuting	refute	VERB
issue-1106	177	61	the	the	DET
issue-1106	177	62	proven	prove	VERB
issue-1106	177	63	positive	positive	ADJ
issue-1106	177	64	impacts	impact	NOUN
issue-1106	177	65	of	of	ADP
issue-1106	177	66	ir	ir	PROPN
issue-1106	177	67	.	.	PUNCT
issue-1106	178	1	hence	hence	ADV
issue-1106	178	2	,	,	PUNCT
issue-1106	178	3	they	they	PRON
issue-1106	178	4	argue	argue	VERB
issue-1106	178	5	that	that	SCONJ
issue-1106	178	6	there	there	PRON
issue-1106	178	7	is	be	VERB
issue-1106	178	8	still	still	ADV
issue-1106	178	9	insufficient	insufficient	ADJ
issue-1106	178	10	evidence	evidence	NOUN
issue-1106	178	11	to	to	PART
issue-1106	178	12	support	support	VERB
issue-1106	178	13	that	that	SCONJ
issue-1106	178	14	the	the	DET
issue-1106	178	15	international	international	ADJ
issue-1106	178	16	<	<	X
issue-1106	178	17	ir	ir	X
issue-1106	178	18	>	>	X
issue-1106	178	19	framework	framework	NOUN
issue-1106	178	20	implementation	implementation	NOUN
issue-1106	178	21	influences	influence	VERB
issue-1106	178	22	organizational	organizational	ADJ
issue-1106	178	23	change	change	NOUN
issue-1106	178	24	in	in	ADP
issue-1106	178	25	reporting	reporting	NOUN
issue-1106	178	26	and	and	CCONJ
issue-1106	178	27	that	that	SCONJ
issue-1106	178	28	,	,	PUNCT
issue-1106	178	29	compared	compare	VERB
issue-1106	178	30	to	to	ADP
issue-1106	178	31	previous	previous	ADJ
issue-1106	178	32	guidelines	guideline	NOUN
issue-1106	178	33	(	(	PUNCT
issue-1106	178	34	e.g.	e.g.	ADV
issue-1106	178	35	gri	gri	NOUN
issue-1106	178	36	)	)	PUNCT
issue-1106	178	37	,	,	PUNCT
issue-1106	178	38	the	the	DET
issue-1106	178	39	iirc	iirc	ADJ
issue-1106	178	40	framework	framework	NOUN
issue-1106	178	41	concept	concept	NOUN
issue-1106	178	42	is	be	AUX
issue-1106	178	43	highly	highly	ADV
issue-1106	178	44	regressive	regressive	ADJ
issue-1106	178	45	,	,	PUNCT
issue-1106	178	46	i.e.	i.e.	X
issue-1106	178	47	,	,	PUNCT
issue-1106	178	48	that	that	SCONJ
issue-1106	178	49	it	it	PRON
issue-1106	178	50	has	have	VERB
issue-1106	178	51	a	a	DET
issue-1106	178	52	limited	limited	ADJ
issue-1106	178	53	and	and	CCONJ
issue-1106	178	54	one	one	NUM
issue-1106	178	55	-	-	PUNCT
issue-1106	178	56	sided	sided	ADJ
issue-1106	178	57	approach	approach	NOUN
issue-1106	178	58	to	to	ADP
issue-1106	178	59	assessment	assessment	NOUN
issue-1106	178	60	and	and	CCONJ
issue-1106	178	61	reporting	report	VERB
issue-1106	178	62	on	on	ADP
issue-1106	178	63	sustainable	sustainable	ADJ
issue-1106	178	64	issues	issue	NOUN
issue-1106	178	65	.	.	PUNCT
issue-1106	179	1	of	of	ADP
issue-1106	179	2	course	course	NOUN
issue-1106	179	3	,	,	PUNCT
issue-1106	179	4	integrated	integrated	ADJ
issue-1106	179	5	reporting	reporting	NOUN
issue-1106	179	6	is	be	AUX
issue-1106	179	7	not	not	PART
issue-1106	179	8	a	a	DET
issue-1106	179	9	panacea	panacea	NOUN
issue-1106	179	10	for	for	ADP
issue-1106	179	11	improving	improve	VERB
issue-1106	179	12	resource	resource	NOUN
issue-1106	179	13	allocation	allocation	NOUN
issue-1106	179	14	decisions	decision	NOUN
issue-1106	179	15	or	or	CCONJ
issue-1106	179	16	a	a	DET
issue-1106	179	17	silver	silver	ADJ
issue-1106	179	18	bullet	bullet	NOUN
issue-1106	179	19	for	for	ADP
issue-1106	179	20	solving	solve	VERB
issue-1106	179	21	contemporary	contemporary	ADJ
issue-1106	179	22	problems	problem	NOUN
issue-1106	179	23	with	with	ADP
issue-1106	179	24	financial	financial	ADJ
issue-1106	179	25	and	and	CCONJ
issue-1106	179	26	nonfinancial	nonfinancial	ADJ
issue-1106	179	27	reporting	reporting	NOUN
issue-1106	179	28	,	,	PUNCT
issue-1106	179	29	particularly	particularly	ADV
issue-1106	179	30	as	as	SCONJ
issue-1106	179	31	it	it	PRON
issue-1106	179	32	is	be	AUX
issue-1106	179	33	so	so	ADV
issue-1106	179	34	young	young	ADJ
issue-1106	179	35	.	.	PUNCT
issue-1106	180	1	companies	company	NOUN
issue-1106	180	2	interested	interested	ADJ
issue-1106	180	3	in	in	ADP
issue-1106	180	4	implementing	implement	VERB
issue-1106	180	5	integrated	integrate	VERB
issue-1106	180	6	reporting	reporting	NOUN
issue-1106	180	7	face	face	NOUN
issue-1106	180	8	a	a	DET
issue-1106	180	9	number	number	NOUN
issue-1106	180	10	of	of	ADP
issue-1106	180	11	challenges	challenge	NOUN
issue-1106	180	12	,	,	PUNCT
issue-1106	180	13	beginning	begin	VERB
issue-1106	180	14	with	with	ADP
issue-1106	180	15	the	the	DET
issue-1106	180	16	fact	fact	NOUN
issue-1106	180	17	that	that	SCONJ
issue-1106	180	18	no	no	DET
issue-1106	180	19	globally	globally	ADV
issue-1106	180	20	accepted	accept	VERB
issue-1106	180	21	framework	framework	NOUN
issue-1106	180	22	specifying	specify	VERB
issue-1106	180	23	what	what	PRON
issue-1106	180	24	goes	go	VERB
issue-1106	180	25	into	into	ADP
issue-1106	180	26	an	an	DET
issue-1106	180	27	integrated	integrate	VERB
issue-1106	180	28	report	report	NOUN
issue-1106	180	29	exists	exist	VERB
issue-1106	180	30	.	.	PUNCT
issue-1106	181	1	but	but	CCONJ
issue-1106	181	2	there	there	PRON
issue-1106	181	3	are	be	VERB
issue-1106	181	4	a	a	DET
issue-1106	181	5	growing	grow	VERB
issue-1106	181	6	number	number	NOUN
issue-1106	181	7	of	of	ADP
issue-1106	181	8	examples	example	NOUN
issue-1106	181	9	of	of	ADP
issue-1106	181	10	integrated	integrate	VERB
issue-1106	181	11	reports	report	NOUN
issue-1106	181	12	from	from	ADP
issue-1106	181	13	which	which	PRON
issue-1106	181	14	companies	company	NOUN
issue-1106	181	15	can	can	AUX
issue-1106	181	16	learn	learn	VERB
issue-1106	181	17	.	.	PUNCT
issue-1106	182	1	a	a	DET
issue-1106	182	2	closely	closely	ADV
issue-1106	182	3	related	relate	VERB
issue-1106	182	4	problem	problem	NOUN
issue-1106	182	5	is	be	AUX
issue-1106	182	6	that	that	SCONJ
issue-1106	182	7	there	there	PRON
issue-1106	182	8	is	be	VERB
issue-1106	182	9	no	no	DET
issue-1106	182	10	globally	globally	ADV
issue-1106	182	11	accepted	accept	VERB
issue-1106	182	12	set	set	NOUN
issue-1106	182	13	of	of	ADP
issue-1106	182	14	standards	standard	NOUN
issue-1106	182	15	for	for	ADP
issue-1106	182	16	measuring	measure	VERB
issue-1106	182	17	and	and	CCONJ
issue-1106	182	18	reporting	report	VERB
issue-1106	182	19	nonfinancial	nonfinancial	ADJ
issue-1106	182	20	information	information	NOUN
issue-1106	182	21	.	.	PUNCT
issue-1106	183	1	few	few	ADJ
issue-1106	183	2	companies	company	NOUN
issue-1106	183	3	have	have	VERB
issue-1106	183	4	internal	internal	ADJ
issue-1106	183	5	control	control	NOUN
issue-1106	183	6	and	and	CCONJ
issue-1106	183	7	measurement	measurement	NOUN
issue-1106	183	8	systems	system	NOUN
issue-1106	183	9	for	for	ADP
issue-1106	183	10	nonfinancial	nonfinancial	ADJ
issue-1106	183	11	information	information	NOUN
issue-1106	183	12	that	that	PRON
issue-1106	183	13	are	be	AUX
issue-1106	183	14	of	of	ADP
issue-1106	183	15	the	the	DET
issue-1106	183	16	same	same	ADJ
issue-1106	183	17	quality	quality	NOUN
issue-1106	183	18	as	as	ADP
issue-1106	183	19	for	for	ADP
issue-1106	183	20	financial	financial	ADJ
issue-1106	183	21	information	information	NOUN
issue-1106	183	22	.	.	PUNCT
issue-1106	184	1	simply	simply	ADV
issue-1106	184	2	gathering	gather	VERB
issue-1106	184	3	all	all	DET
issue-1106	184	4	the	the	DET
issue-1106	184	5	nonfinancial	nonfinancial	ADJ
issue-1106	184	6	and	and	CCONJ
issue-1106	184	7	financial	financial	ADJ
issue-1106	184	8	information	information	NOUN
issue-1106	184	9	to	to	PART
issue-1106	184	10	issue	issue	VERB
issue-1106	184	11	an	an	DET
issue-1106	184	12	integrated	integrate	VERB
issue-1106	184	13	report	report	NOUN
issue-1106	184	14	is	be	AUX
issue-1106	184	15	a	a	DET
issue-1106	184	16	formidable	formidable	ADJ
issue-1106	184	17	challenge	challenge	NOUN
issue-1106	184	18	in	in	ADP
issue-1106	184	19	most	most	ADJ
issue-1106	184	20	companies	company	NOUN
issue-1106	184	21	.	.	PUNCT
issue-1106	185	1	editors	editor	NOUN
issue-1106	185	2	of	of	ADP
issue-1106	185	3	the	the	DET
issue-1106	185	4	journal	journal	NOUN
issue-1106	185	5	of	of	ADP
issue-1106	185	6	accounting	accounting	PROPN
issue-1106	185	7	&	&	CCONJ
issue-1106	185	8	organizational	organizational	ADJ
issue-1106	185	9	change	change	NOUN
issue-1106	185	10	,	,	PUNCT
issue-1106	185	11	2021	2021	NUM
issue-1106	185	12	state	state	NOUN
issue-1106	185	13	that	that	SCONJ
issue-1106	185	14	how	how	SCONJ
issue-1106	185	15	organizations	organization	NOUN
issue-1106	185	16	change	change	NOUN
issue-1106	185	17	is	be	AUX
issue-1106	185	18	also	also	ADV
issue-1106	185	19	reflected	reflect	VERB
issue-1106	185	20	in	in	ADP
issue-1106	185	21	how	how	SCONJ
issue-1106	185	22	organizations	organization	NOUN
issue-1106	185	23	adopt	adopt	VERB
issue-1106	185	24	the	the	DET
issue-1106	185	25	integrated	integrate	VERB
issue-1106	185	26	reporting	reporting	NOUN
issue-1106	185	27	because	because	SCONJ
issue-1106	185	28	not	not	PART
issue-1106	185	29	all	all	DET
issue-1106	185	30	organizations	organization	NOUN
issue-1106	185	31	adopt	adopt	VERB
issue-1106	185	32	all	all	DET
issue-1106	185	33	elements	element	NOUN
issue-1106	185	34	of	of	ADP
issue-1106	185	35	the	the	DET
issue-1106	185	36	framework	framework	NOUN
issue-1106	185	37	.	.	PUNCT
issue-1106	186	1	for	for	ADP
issue-1106	186	2	example	example	NOUN
issue-1106	186	3	,	,	PUNCT
issue-1106	186	4	some	some	DET
issue-1106	186	5	organizations	organization	NOUN
issue-1106	186	6	rely	rely	VERB
issue-1106	186	7	only	only	ADV
issue-1106	186	8	on	on	ADP
issue-1106	186	9	integrated	integrated	ADJ
issue-1106	186	10	reporting	reporting	NOUN
issue-1106	186	11	’s	’s	PART
issue-1106	186	12	principles	principle	NOUN
issue-1106	186	13	,	,	PUNCT
issue-1106	186	14	while	while	SCONJ
issue-1106	186	15	others	other	NOUN
issue-1106	186	16	analyse	analyse	VERB
issue-1106	186	17	and	and	CCONJ
issue-1106	186	18	measure	measure	VERB
issue-1106	186	19	all	all	DET
issue-1106	186	20	six	six	NUM
issue-1106	186	21	capitals	capital	NOUN
issue-1106	186	22	and	and	CCONJ
issue-1106	186	23	their	their	PRON
issue-1106	186	24	transformation	transformation	NOUN
issue-1106	186	25	through	through	ADP
issue-1106	186	26	their	their	PRON
issue-1106	186	27	business	business	NOUN
issue-1106	186	28	model	model	NOUN
issue-1106	186	29	.	.	PUNCT
issue-1106	187	1	some	some	DET
issue-1106	187	2	organizations	organization	NOUN
issue-1106	187	3	also	also	ADV
issue-1106	187	4	explain	explain	VERB
issue-1106	187	5	their	their	PRON
issue-1106	187	6	governance	governance	NOUN
issue-1106	187	7	and	and	CCONJ
issue-1106	187	8	strategy	strategy	NOUN
issue-1106	187	9	,	,	PUNCT
issue-1106	187	10	and	and	CCONJ
issue-1106	187	11	their	their	PRON
issue-1106	187	12	business	business	NOUN
issue-1106	187	13	model	model	NOUN
issue-1106	187	14	,	,	PUNCT
issue-1106	187	15	and	and	CCONJ
issue-1106	187	16	identify	identify	VERB
issue-1106	187	17	their	their	PRON
issue-1106	187	18	tangible	tangible	ADJ
issue-1106	187	19	and	and	CCONJ
issue-1106	187	20	intangible	intangible	ADJ
issue-1106	187	21	assets	asset	NOUN
issue-1106	187	22	and	and	CCONJ
issue-1106	187	23	present	present	VERB
issue-1106	187	24	the	the	DET
issue-1106	187	25	key	key	ADJ
issue-1106	187	26	risks	risk	NOUN
issue-1106	187	27	they	they	PRON
issue-1106	187	28	face	face	VERB
issue-1106	187	29	and	and	CCONJ
issue-1106	187	30	how	how	SCONJ
issue-1106	187	31	they	they	PRON
issue-1106	187	32	plan	plan	VERB
issue-1106	187	33	to	to	PART
issue-1106	187	34	avoid	avoid	VERB
issue-1106	187	35	or	or	CCONJ
issue-1106	187	36	mitigate	mitigate	VERB
issue-1106	187	37	them	they	PRON
issue-1106	187	38	.	.	PUNCT
issue-1106	188	1	to	to	ADP
issue-1106	188	2	other	other	ADJ
issue-1106	188	3	organizations	organization	NOUN
issue-1106	188	4	,	,	PUNCT
issue-1106	188	5	integrated	integrate	VERB
issue-1106	188	6	reporting	reporting	NOUN
issue-1106	188	7	can	can	AUX
issue-1106	188	8	appear	appear	VERB
issue-1106	188	9	“	"	PUNCT
issue-1106	188	10	complex	complex	ADJ
issue-1106	188	11	and	and	CCONJ
issue-1106	188	12	timeconsuming	timeconsuming	NOUN
issue-1106	188	13	”	"	PUNCT
issue-1106	188	14	because	because	SCONJ
issue-1106	188	15	the	the	DET
issue-1106	188	16	structuring	structuring	NOUN
issue-1106	188	17	of	of	ADP
issue-1106	188	18	non	non	ADJ
issue-1106	188	19	-	-	ADJ
issue-1106	188	20	financial	financial	ADJ
issue-1106	188	21	information	information	NOUN
issue-1106	188	22	is	be	AUX
issue-1106	188	23	not	not	PART
issue-1106	188	24	as	as	ADV
issue-1106	188	25	advanced	advanced	ADJ
issue-1106	188	26	as	as	ADP
issue-1106	188	27	that	that	PRON
issue-1106	188	28	of	of	ADP
issue-1106	188	29	financial	financial	ADJ
issue-1106	188	30	information	information	NOUN
issue-1106	188	31	,	,	PUNCT
issue-1106	188	32	or	or	CCONJ
issue-1106	188	33	is	be	AUX
issue-1106	188	34	“	"	PUNCT
issue-1106	188	35	costly	costly	ADJ
issue-1106	188	36	”	"	PUNCT
issue-1106	188	37	to	to	PART
issue-1106	188	38	produce	produce	VERB
issue-1106	188	39	.	.	PUNCT
issue-1106	189	1	thus	thus	ADV
issue-1106	189	2	,	,	PUNCT
issue-1106	189	3	different	different	ADJ
issue-1106	189	4	organizations	organization	NOUN
issue-1106	189	5	implement	implement	VERB
issue-1106	189	6	integrated	integrated	ADJ
issue-1106	189	7	reporting	reporting	NOUN
issue-1106	189	8	differently	differently	ADV
issue-1106	189	9	,	,	PUNCT
issue-1106	189	10	making	make	VERB
issue-1106	189	11	it	it	PRON
issue-1106	189	12	hard	hard	ADV
issue-1106	189	13	de	de	X
issue-1106	189	14	facto	facto	X
issue-1106	189	15	to	to	PART
issue-1106	189	16	compare	compare	VERB
issue-1106	189	17	one	one	NUM
issue-1106	189	18	integrated	integrate	VERB
issue-1106	189	19	report	report	NOUN
issue-1106	189	20	to	to	ADP
issue-1106	189	21	another	another	PRON
issue-1106	189	22	.	.	PUNCT
issue-1106	190	1	forward	forward	ADV
issue-1106	190	2	-	-	PUNCT
issue-1106	190	3	looking	look	VERB
issue-1106	190	4	information	information	NOUN
issue-1106	190	5	is	be	AUX
issue-1106	190	6	central	central	ADJ
issue-1106	190	7	in	in	ADP
issue-1106	190	8	integrated	integrated	ADJ
issue-1106	190	9	reporting	reporting	NOUN
issue-1106	190	10	,	,	PUNCT
issue-1106	190	11	as	as	SCONJ
issue-1106	190	12	one	one	NUM
issue-1106	190	13	of	of	ADP
issue-1106	190	14	its	its	PRON
issue-1106	190	15	most	most	ADV
issue-1106	190	16	innovative	innovative	ADJ
issue-1106	190	17	features	feature	NOUN
issue-1106	190	18	is	be	AUX
issue-1106	190	19	the	the	DET
issue-1106	190	20	orientation	orientation	NOUN
issue-1106	190	21	to	to	ADP
issue-1106	190	22	the	the	DET
issue-1106	190	23	future	future	NOUN
issue-1106	190	24	.	.	PUNCT
issue-1106	191	1	if	if	SCONJ
issue-1106	191	2	this	this	DET
issue-1106	191	3	kind	kind	NOUN
issue-1106	191	4	of	of	ADP
issue-1106	191	5	information	information	NOUN
issue-1106	191	6	is	be	AUX
issue-1106	191	7	extremely	extremely	ADV
issue-1106	191	8	relevant	relevant	ADJ
issue-1106	191	9	to	to	ADP
issue-1106	191	10	investors	investor	NOUN
issue-1106	191	11	,	,	PUNCT
issue-1106	191	12	at	at	ADP
issue-1106	191	13	the	the	DET
issue-1106	191	14	same	same	ADJ
issue-1106	191	15	time	time	NOUN
issue-1106	191	16	,	,	PUNCT
issue-1106	191	17	it	it	PRON
issue-1106	191	18	may	may	AUX
issue-1106	191	19	damage	damage	VERB
issue-1106	191	20	the	the	DET
issue-1106	191	21	corporation	corporation	NOUN
issue-1106	191	22	because	because	SCONJ
issue-1106	191	23	competitors	competitor	NOUN
issue-1106	191	24	may	may	AUX
issue-1106	191	25	have	have	VERB
issue-1106	191	26	access	access	NOUN
issue-1106	191	27	to	to	ADP
issue-1106	191	28	proprietary	proprietary	ADJ
issue-1106	191	29	information	information	NOUN
issue-1106	191	30	.	.	PUNCT
issue-1106	192	1	generalized	generalize	VERB
issue-1106	192	2	disadvantages	disadvantage	NOUN
issue-1106	192	3	and	and	CCONJ
issue-1106	192	4	challenges	challenge	NOUN
issue-1106	192	5	of	of	ADP
issue-1106	192	6	the	the	DET
issue-1106	192	7	integrated	integrated	ADJ
issue-1106	192	8	reporting	reporting	NOUN
issue-1106	192	9	are	be	AUX
issue-1106	192	10	as	as	SCONJ
issue-1106	192	11	follows	follow	VERB
issue-1106	192	12	:	:	PUNCT
issue-1106	192	13	–	–	PUNCT
issue-1106	192	14	the	the	DET
issue-1106	192	15	need	need	NOUN
issue-1106	192	16	to	to	PART
issue-1106	192	17	balance	balance	VERB
issue-1106	192	18	professional	professional	ADJ
issue-1106	192	19	,	,	PUNCT
issue-1106	192	20	administrative	administrative	ADJ
issue-1106	192	21	,	,	PUNCT
issue-1106	192	22	regulatory	regulatory	ADJ
issue-1106	192	23	requirements	requirement	NOUN
issue-1106	192	24	in	in	ADP
issue-1106	192	25	the	the	DET
issue-1106	192	26	preparation	preparation	NOUN
issue-1106	192	27	of	of	ADP
issue-1106	192	28	integrated	integrated	ADJ
issue-1106	192	29	reporting	reporting	NOUN
issue-1106	192	30	;	;	PUNCT
issue-1106	192	31	–	–	PUNCT
issue-1106	192	32	the	the	DET
issue-1106	192	33	difficulty	difficulty	NOUN
issue-1106	192	34	of	of	ADP
issue-1106	192	35	summarizing	summarize	VERB
issue-1106	192	36	the	the	DET
issue-1106	192	37	information	information	NOUN
issue-1106	192	38	interests	interest	NOUN
issue-1106	192	39	of	of	ADP
issue-1106	192	40	all	all	DET
issue-1106	192	41	groups	group	NOUN
issue-1106	192	42	of	of	ADP
issue-1106	192	43	stakeholders	stakeholder	NOUN
issue-1106	192	44	in	in	ADP
issue-1106	192	45	one	one	NUM
issue-1106	192	46	report	report	NOUN
issue-1106	192	47	;	;	PUNCT
issue-1106	192	48	–	–	PUNCT
issue-1106	192	49	the	the	DET
issue-1106	192	50	difficulty	difficulty	NOUN
issue-1106	192	51	in	in	ADP
issue-1106	192	52	determining	determine	VERB
issue-1106	192	53	key	key	ADJ
issue-1106	192	54	performance	performance	NOUN
issue-1106	192	55	indicators	indicator	NOUN
issue-1106	192	56	;	;	PUNCT
issue-1106	192	57	–	–	PUNCT
issue-1106	192	58	the	the	DET
issue-1106	192	59	time	time	NOUN
issue-1106	192	60	-	-	PUNCT
issue-1106	192	61	consuming	consume	VERB
issue-1106	192	62	and	and	CCONJ
issue-1106	192	63	costly	costly	ADJ
issue-1106	192	64	process	process	NOUN
issue-1106	192	65	of	of	ADP
issue-1106	192	66	transition	transition	NOUN
issue-1106	192	67	from	from	ADP
issue-1106	192	68	financial	financial	ADJ
issue-1106	192	69	reporting	reporting	NOUN
issue-1106	192	70	to	to	ADP
issue-1106	192	71	integrated	integrate	VERB
issue-1106	192	72	;	;	PUNCT
issue-1106	192	73	–	–	PUNCT
issue-1106	192	74	the	the	DET
issue-1106	192	75	underdevelopment	underdevelopment	NOUN
issue-1106	192	76	of	of	ADP
issue-1106	192	77	the	the	DET
issue-1106	192	78	sustainable	sustainable	ADJ
issue-1106	192	79	development	development	NOUN
issue-1106	192	80	accounting	accounting	NOUN
issue-1106	192	81	system	system	NOUN
issue-1106	192	82	carries	carry	VERB
issue-1106	192	83	additional	additional	ADJ
issue-1106	192	84	risks	risk	NOUN
issue-1106	192	85	to	to	PART
issue-1106	192	86	ensure	ensure	VERB
issue-1106	192	87	the	the	DET
issue-1106	192	88	reliability	reliability	NOUN
issue-1106	192	89	of	of	ADP
issue-1106	192	90	integrated	integrated	ADJ
issue-1106	192	91	reporting	reporting	NOUN
issue-1106	192	92	;	;	PUNCT
issue-1106	192	93	–	–	PUNCT
issue-1106	192	94	lack	lack	NOUN
issue-1106	192	95	of	of	ADP
issue-1106	192	96	uniform	uniform	ADJ
issue-1106	192	97	requirements	requirement	NOUN
issue-1106	192	98	for	for	ADP
issue-1106	192	99	the	the	DET
issue-1106	192	100	preparation	preparation	NOUN
issue-1106	192	101	of	of	ADP
issue-1106	192	102	integrated	integrated	ADJ
issue-1106	192	103	reporting	reporting	NOUN
issue-1106	192	104	;	;	PUNCT
issue-1106	192	105	–	–	PUNCT
issue-1106	192	106	the	the	DET
issue-1106	192	107	need	need	NOUN
issue-1106	192	108	for	for	ADP
issue-1106	192	109	high	high	ADJ
issue-1106	192	110	-	-	PUNCT
issue-1106	192	111	level	level	NOUN
issue-1106	192	112	specialists	specialist	NOUN
issue-1106	192	113	to	to	PART
issue-1106	192	114	compile	compile	VERB
issue-1106	192	115	integrated	integrate	VERB
issue-1106	192	116	reporting	reporting	NOUN
issue-1106	192	117	;	;	PUNCT
issue-1106	192	118	–	–	PUNCT
issue-1106	192	119	the	the	DET
issue-1106	192	120	absence	absence	NOUN
issue-1106	192	121	,	,	PUNCT
issue-1106	192	122	stated	state	VERB
issue-1106	192	123	as	as	ADP
issue-1106	192	124	an	an	DET
issue-1106	192	125	advantage	advantage	NOUN
issue-1106	192	126	,	,	PUNCT
issue-1106	192	127	of	of	ADP
issue-1106	192	128	the	the	DET
issue-1106	192	129	possibility	possibility	NOUN
issue-1106	192	130	of	of	ADP
issue-1106	192	131	comparing	compare	VERB
issue-1106	192	132	the	the	DET
issue-1106	192	133	information	information	NOUN
issue-1106	192	134	provided	provide	VERB
issue-1106	192	135	by	by	ADP
issue-1106	192	136	different	different	ADJ
issue-1106	192	137	companies	company	NOUN
issue-1106	192	138	because	because	SCONJ
issue-1106	192	139	of	of	ADP
issue-1106	192	140	its	its	PRON
issue-1106	192	141	incompatibility	incompatibility	NOUN
issue-1106	192	142	;	;	PUNCT
issue-1106	192	143	–	–	PUNCT
issue-1106	192	144	preparation	preparation	NOUN
issue-1106	192	145	integrated	integrate	VERB
issue-1106	192	146	reporting	reporting	NOUN
issue-1106	192	147	requires	require	VERB
issue-1106	192	148	knowledge	knowledge	NOUN
issue-1106	192	149	in	in	ADP
issue-1106	192	150	many	many	ADJ
issue-1106	192	151	areas	area	NOUN
issue-1106	192	152	;	;	PUNCT
issue-1106	192	153	–	–	PUNCT
issue-1106	192	154	the	the	DET
issue-1106	192	155	complexity	complexity	NOUN
issue-1106	192	156	of	of	ADP
issue-1106	192	157	estimation	estimation	NOUN
issue-1106	192	158	non	non	ADJ
issue-1106	192	159	-	-	ADJ
issue-1106	192	160	financial	financial	ADJ
issue-1106	192	161	assets	asset	NOUN
issue-1106	192	162	;	;	PUNCT
issue-1106	192	163	–	–	PUNCT
issue-1106	192	164	increasing	increase	VERB
issue-1106	192	165	the	the	DET
issue-1106	192	166	risk	risk	NOUN
issue-1106	192	167	of	of	ADP
issue-1106	192	168	disclosure	disclosure	NOUN
issue-1106	192	169	of	of	ADP
issue-1106	192	170	trade	trade	NOUN
issue-1106	192	171	secrets	secret	NOUN
issue-1106	192	172	;	;	PUNCT
issue-1106	192	173	–	–	PUNCT
issue-1106	192	174	inaccuracy	inaccuracy	NOUN
issue-1106	192	175	of	of	ADP
issue-1106	192	176	forecast	forecast	NOUN
issue-1106	192	177	indicators	indicator	NOUN
issue-1106	192	178	.	.	PUNCT
issue-1106	193	1	questions	question	NOUN
issue-1106	193	2	exist	exist	VERB
issue-1106	193	3	about	about	ADP
issue-1106	193	4	the	the	DET
issue-1106	193	5	reliability	reliability	NOUN
issue-1106	193	6	of	of	ADP
issue-1106	193	7	the	the	DET
issue-1106	193	8	information	information	NOUN
issue-1106	193	9	reported	report	VERB
issue-1106	193	10	by	by	ADP
issue-1106	193	11	companies	company	NOUN
issue-1106	193	12	.	.	PUNCT
issue-1106	194	1	for	for	ADP
issue-1106	194	2	the	the	DET
issue-1106	194	3	most	most	ADJ
issue-1106	194	4	part	part	NOUN
issue-1106	194	5	,	,	PUNCT
issue-1106	194	6	having	have	VERB
issue-1106	194	7	any	any	DET
issue-1106	194	8	type	type	NOUN
issue-1106	194	9	of	of	ADP
issue-1106	194	10	third	third	ADJ
issue-1106	194	11	-	-	PUNCT
issue-1106	194	12	party	party	NOUN
issue-1106	194	13	assurance	assurance	NOUN
issue-1106	194	14	on	on	ADP
issue-1106	194	15	nonfinancial	nonfinancial	ADJ
issue-1106	194	16	information	information	NOUN
issue-1106	194	17	in	in	ADP
issue-1106	194	18	the	the	DET
issue-1106	194	19	report	report	NOUN
issue-1106	194	20	,	,	PUNCT
issue-1106	194	21	let	let	VERB
issue-1106	194	22	alone	alone	ADV
issue-1106	194	23	on	on	ADP
issue-1106	194	24	the	the	DET
issue-1106	194	25	entire	entire	ADJ
issue-1106	194	26	integrated	integrate	VERB
issue-1106	194	27	report	report	NOUN
issue-1106	194	28	,	,	PUNCT
issue-1106	194	29	is	be	AUX
issue-1106	194	30	voluntary	voluntary	ADJ
issue-1106	194	31	.	.	PUNCT
issue-1106	195	1	and	and	CCONJ
issue-1106	195	2	even	even	ADV
issue-1106	195	3	when	when	SCONJ
issue-1106	195	4	assurance	assurance	NOUN
issue-1106	195	5	is	be	AUX
issue-1106	195	6	provided	provide	VERB
issue-1106	195	7	,	,	PUNCT
issue-1106	195	8	it	it	PRON
issue-1106	195	9	is	be	AUX
issue-1106	195	10	not	not	PART
issue-1106	195	11	done	do	VERB
issue-1106	195	12	with	with	ADP
issue-1106	195	13	the	the	DET
issue-1106	195	14	same	same	ADJ
issue-1106	195	15	degree	degree	NOUN
issue-1106	195	16	of	of	ADP
issue-1106	195	17	rigor	rigor	NOUN
issue-1106	195	18	as	as	ADP
issue-1106	195	19	the	the	DET
issue-1106	195	20	audit	audit	NOUN
issue-1106	195	21	of	of	ADP
issue-1106	195	22	a	a	DET
issue-1106	195	23	financial	financial	ADJ
issue-1106	195	24	report	report	NOUN
issue-1106	195	25	.	.	PUNCT
issue-1106	196	1	baltic	baltic	PROPN
issue-1106	196	2	journal	journal	PROPN
issue-1106	196	3	of	of	ADP
issue-1106	196	4	economic	economic	ADJ
issue-1106	196	5	studies	study	NOUN
issue-1106	196	6	136	136	NUM
issue-1106	196	7	vol	vol	NOUN
issue-1106	196	8	.	.	PROPN
issue-1106	197	1	7	7	NUM
issue-1106	197	2	no	no	NOUN
issue-1106	197	3	.	.	NOUN
issue-1106	197	4	2	2	NUM
issue-1106	197	5	,	,	PUNCT
issue-1106	197	6	2021	2021	NUM
issue-1106	197	7	the	the	DET
issue-1106	197	8	following	follow	VERB
issue-1106	197	9	table	table	NOUN
issue-1106	197	10	provides	provide	VERB
issue-1106	197	11	an	an	DET
issue-1106	197	12	overview	overview	NOUN
issue-1106	197	13	of	of	ADP
issue-1106	197	14	the	the	DET
issue-1106	197	15	main	main	ADJ
issue-1106	197	16	external	external	ADJ
issue-1106	197	17	and	and	CCONJ
issue-1106	197	18	internal	internal	ADJ
issue-1106	197	19	drivers	driver	NOUN
issue-1106	197	20	and	and	CCONJ
issue-1106	197	21	challenges	challenge	NOUN
issue-1106	197	22	to	to	ADP
issue-1106	197	23	integrated	integrate	VERB
issue-1106	197	24	reporting	reporting	NOUN
issue-1106	197	25	.	.	PUNCT
issue-1106	198	1	despite	despite	SCONJ
issue-1106	198	2	the	the	DET
issue-1106	198	3	long	long	ADJ
issue-1106	198	4	list	list	NOUN
issue-1106	198	5	of	of	ADP
issue-1106	198	6	internal	internal	ADJ
issue-1106	198	7	and	and	CCONJ
issue-1106	198	8	external	external	ADJ
issue-1106	198	9	challenges	challenge	NOUN
issue-1106	198	10	,	,	PUNCT
issue-1106	198	11	the	the	DET
issue-1106	198	12	list	list	NOUN
issue-1106	198	13	of	of	ADP
issue-1106	198	14	drivers	driver	NOUN
issue-1106	198	15	contains	contain	VERB
issue-1106	198	16	a	a	DET
issue-1106	198	17	wide	wide	ADJ
issue-1106	198	18	range	range	NOUN
issue-1106	198	19	of	of	ADP
issue-1106	198	20	business	business	NOUN
issue-1106	198	21	advantages	advantage	NOUN
issue-1106	198	22	.	.	PUNCT
issue-1106	199	1	this	this	PRON
issue-1106	199	2	would	would	AUX
issue-1106	199	3	suggest	suggest	VERB
issue-1106	199	4	that	that	SCONJ
issue-1106	199	5	the	the	DET
issue-1106	199	6	uptake	uptake	NOUN
issue-1106	199	7	of	of	ADP
issue-1106	199	8	ir	ir	PROPN
issue-1106	199	9	would	would	AUX
issue-1106	199	10	continue	continue	VERB
issue-1106	199	11	slowly	slowly	ADV
issue-1106	199	12	but	but	CCONJ
issue-1106	199	13	surely	surely	ADV
issue-1106	199	14	.	.	PUNCT
issue-1106	200	1	although	although	SCONJ
issue-1106	200	2	these	these	DET
issue-1106	200	3	challenges	challenge	NOUN
issue-1106	200	4	are	be	AUX
issue-1106	200	5	significant	significant	ADJ
issue-1106	200	6	,	,	PUNCT
issue-1106	200	7	they	they	PRON
issue-1106	200	8	can	can	AUX
issue-1106	200	9	and	and	CCONJ
issue-1106	200	10	must	must	AUX
issue-1106	200	11	be	be	AUX
issue-1106	200	12	overcome	overcome	VERB
issue-1106	200	13	,	,	PUNCT
issue-1106	200	14	and	and	CCONJ
issue-1106	200	15	quickly	quickly	ADV
issue-1106	200	16	.	.	PUNCT
issue-1106	201	1	a	a	DET
issue-1106	201	2	sustainable	sustainable	ADJ
issue-1106	201	3	society	society	NOUN
issue-1106	201	4	requires	require	VERB
issue-1106	201	5	that	that	SCONJ
issue-1106	201	6	all	all	PRON
issue-1106	201	7	of	of	ADP
issue-1106	201	8	its	its	PRON
issue-1106	201	9	companies	company	NOUN
issue-1106	201	10	practice	practice	VERB
issue-1106	201	11	integrated	integrated	ADJ
issue-1106	201	12	reporting	reporting	NOUN
issue-1106	201	13	,	,	PUNCT
issue-1106	201	14	so	so	SCONJ
issue-1106	201	15	that	that	SCONJ
issue-1106	201	16	resources	resource	NOUN
issue-1106	201	17	used	use	VERB
issue-1106	201	18	today	today	NOUN
issue-1106	201	19	do	do	AUX
issue-1106	201	20	not	not	PART
issue-1106	201	21	jeopardize	jeopardize	VERB
issue-1106	201	22	access	access	NOUN
issue-1106	201	23	to	to	ADP
issue-1106	201	24	resources	resource	NOUN
issue-1106	201	25	for	for	ADP
issue-1106	201	26	future	future	ADJ
issue-1106	201	27	generations	generation	NOUN
issue-1106	201	28	.	.	PUNCT
issue-1106	202	1	there	there	PRON
issue-1106	202	2	really	really	ADV
issue-1106	202	3	is	be	AUX
issue-1106	202	4	no	no	DET
issue-1106	202	5	alternative	alternative	NOUN
issue-1106	202	6	to	to	ADP
issue-1106	202	7	integrated	integrate	VERB
issue-1106	202	8	reporting	reporting	NOUN
issue-1106	202	9	.	.	PUNCT
issue-1106	203	1	this	this	PRON
issue-1106	203	2	still	still	ADV
issue-1106	203	3	infant	infant	VERB
issue-1106	203	4	idea	idea	NOUN
issue-1106	203	5	needs	need	VERB
issue-1106	203	6	to	to	PART
issue-1106	203	7	grow	grow	VERB
issue-1106	203	8	into	into	ADP
issue-1106	203	9	a	a	DET
issue-1106	203	10	strong	strong	ADJ
issue-1106	203	11	and	and	CCONJ
issue-1106	203	12	robust	robust	ADJ
issue-1106	203	13	management	management	NOUN
issue-1106	203	14	practice	practice	NOUN
issue-1106	203	15	.	.	PUNCT
issue-1106	204	1	doing	do	VERB
issue-1106	204	2	this	this	PRON
issue-1106	204	3	requires	require	VERB
issue-1106	204	4	a	a	DET
issue-1106	204	5	cross	cross	ADJ
issue-1106	204	6	-	-	ADJ
issue-1106	204	7	sector	sector	ADJ
issue-1106	204	8	approach	approach	NOUN
issue-1106	204	9	that	that	PRON
issue-1106	204	10	involves	involve	VERB
issue-1106	204	11	the	the	DET
issue-1106	204	12	public	public	ADJ
issue-1106	204	13	and	and	CCONJ
issue-1106	204	14	private	private	ADJ
issue-1106	204	15	sectors	sector	NOUN
issue-1106	204	16	,	,	PUNCT
issue-1106	204	17	and	and	CCONJ
issue-1106	204	18	civil	civil	ADJ
issue-1106	204	19	society	society	NOUN
issue-1106	204	20	as	as	SCONJ
issue-1106	204	21	represented	represent	VERB
issue-1106	204	22	by	by	ADP
issue-1106	204	23	ngos	ngo	NOUN
issue-1106	204	24	.	.	PUNCT
issue-1106	205	1	5	5	X
issue-1106	205	2	.	.	X
issue-1106	205	3	conclusions	conclusion	NOUN
issue-1106	205	4	integrated	integrate	VERB
issue-1106	205	5	reporting	reporting	NOUN
issue-1106	205	6	reflects	reflect	VERB
issue-1106	205	7	a	a	DET
issue-1106	205	8	holistic	holistic	ADJ
issue-1106	205	9	picture	picture	NOUN
issue-1106	205	10	of	of	ADP
issue-1106	205	11	the	the	DET
issue-1106	205	12	company	company	NOUN
issue-1106	205	13	’s	’s	PART
issue-1106	205	14	development	development	NOUN
issue-1106	205	15	,	,	PUNCT
issue-1106	205	16	which	which	PRON
issue-1106	205	17	allows	allow	VERB
issue-1106	205	18	the	the	DET
issue-1106	205	19	company	company	NOUN
issue-1106	205	20	to	to	PART
issue-1106	205	21	gain	gain	VERB
issue-1106	205	22	the	the	DET
issue-1106	205	23	trust	trust	NOUN
issue-1106	205	24	of	of	ADP
issue-1106	205	25	stakeholders	stakeholder	NOUN
issue-1106	205	26	and	and	CCONJ
issue-1106	205	27	develop	develop	VERB
issue-1106	205	28	relationships	relationship	NOUN
issue-1106	205	29	with	with	ADP
issue-1106	205	30	them	they	PRON
issue-1106	205	31	.	.	PUNCT
issue-1106	206	1	the	the	DET
issue-1106	206	2	completeness	completeness	NOUN
issue-1106	206	3	of	of	ADP
issue-1106	206	4	disclosure	disclosure	NOUN
issue-1106	206	5	of	of	ADP
issue-1106	206	6	financial	financial	ADJ
issue-1106	206	7	and	and	CCONJ
issue-1106	206	8	non	non	ADJ
issue-1106	206	9	-	-	ADJ
issue-1106	206	10	financial	financial	ADJ
issue-1106	206	11	information	information	NOUN
issue-1106	206	12	allows	allow	VERB
issue-1106	206	13	investors	investor	NOUN
issue-1106	206	14	to	to	PART
issue-1106	206	15	draw	draw	VERB
issue-1106	206	16	informed	informed	ADJ
issue-1106	206	17	conclusions	conclusion	NOUN
issue-1106	206	18	about	about	ADP
issue-1106	206	19	the	the	DET
issue-1106	206	20	company	company	NOUN
issue-1106	206	21	,	,	PUNCT
issue-1106	206	22	the	the	DET
issue-1106	206	23	main	main	ADJ
issue-1106	206	24	opportunities	opportunity	NOUN
issue-1106	206	25	and	and	CCONJ
issue-1106	206	26	risks	risk	NOUN
issue-1106	206	27	.	.	PUNCT
issue-1106	207	1	it	it	PRON
issue-1106	207	2	facilitates	facilitate	VERB
issue-1106	207	3	operational	operational	ADJ
issue-1106	207	4	control	control	NOUN
issue-1106	207	5	and	and	CCONJ
issue-1106	207	6	financial	financial	ADJ
issue-1106	207	7	risk	risk	NOUN
issue-1106	207	8	management	management	NOUN
issue-1106	207	9	.	.	PUNCT
issue-1106	208	1	integrated	integrate	VERB
issue-1106	208	2	reporting	reporting	NOUN
issue-1106	208	3	makes	make	VERB
issue-1106	208	4	it	it	PRON
issue-1106	208	5	possible	possible	ADJ
issue-1106	208	6	to	to	PART
issue-1106	208	7	collect	collect	VERB
issue-1106	208	8	and	and	CCONJ
issue-1106	208	9	comprehensively	comprehensively	ADV
issue-1106	208	10	analyse	analyse	VERB
issue-1106	208	11	information	information	NOUN
issue-1106	208	12	regarding	regard	VERB
issue-1106	208	13	the	the	DET
issue-1106	208	14	company	company	NOUN
issue-1106	208	15	’s	’s	PART
issue-1106	208	16	performance	performance	NOUN
issue-1106	208	17	,	,	PUNCT
issue-1106	208	18	its	its	PRON
issue-1106	208	19	sustainable	sustainable	ADJ
issue-1106	208	20	development	development	NOUN
issue-1106	208	21	.	.	PUNCT
issue-1106	209	1	based	base	VERB
issue-1106	209	2	on	on	ADP
issue-1106	209	3	this	this	DET
issue-1106	209	4	information	information	NOUN
issue-1106	209	5	,	,	PUNCT
issue-1106	209	6	decisions	decision	NOUN
issue-1106	209	7	related	relate	VERB
issue-1106	209	8	to	to	ADP
issue-1106	209	9	the	the	DET
issue-1106	209	10	company	company	NOUN
issue-1106	209	11	’s	’s	PART
issue-1106	209	12	future	future	ADJ
issue-1106	209	13	strategy	strategy	NOUN
issue-1106	209	14	,	,	PUNCT
issue-1106	209	15	ways	way	NOUN
issue-1106	209	16	to	to	PART
issue-1106	209	17	minimize	minimize	VERB
issue-1106	209	18	costs	cost	NOUN
issue-1106	209	19	and	and	CCONJ
issue-1106	209	20	risks	risk	NOUN
issue-1106	209	21	are	be	AUX
issue-1106	209	22	made	make	VERB
issue-1106	209	23	.	.	PUNCT
issue-1106	210	1	the	the	DET
issue-1106	210	2	integrated	integrate	VERB
issue-1106	210	3	report	report	NOUN
issue-1106	210	4	tells	tell	VERB
issue-1106	210	5	the	the	DET
issue-1106	210	6	organization	organization	NOUN
issue-1106	210	7	’s	’s	PART
issue-1106	210	8	value	value	NOUN
issue-1106	210	9	creation	creation	NOUN
issue-1106	210	10	story	story	NOUN
issue-1106	210	11	clearly	clearly	ADV
issue-1106	210	12	and	and	CCONJ
issue-1106	210	13	concisely	concisely	ADV
issue-1106	210	14	.	.	PUNCT
issue-1106	211	1	it	it	PRON
issue-1106	211	2	gives	give	VERB
issue-1106	211	3	a	a	DET
issue-1106	211	4	holistic	holistic	ADJ
issue-1106	211	5	view	view	NOUN
issue-1106	211	6	of	of	ADP
issue-1106	211	7	the	the	DET
issue-1106	211	8	organization	organization	NOUN
issue-1106	211	9	’s	’s	PART
issue-1106	211	10	current	current	ADJ
issue-1106	211	11	position	position	NOUN
issue-1106	211	12	,	,	PUNCT
issue-1106	211	13	as	as	ADV
issue-1106	211	14	well	well	ADV
issue-1106	211	15	as	as	ADP
issue-1106	211	16	its	its	PRON
issue-1106	211	17	strategic	strategic	ADJ
issue-1106	211	18	goals	goal	NOUN
issue-1106	211	19	and	and	CCONJ
issue-1106	211	20	how	how	SCONJ
issue-1106	211	21	it	it	PRON
issue-1106	211	22	intends	intend	VERB
issue-1106	211	23	to	to	PART
issue-1106	211	24	reach	reach	VERB
issue-1106	211	25	them	they	PRON
issue-1106	211	26	.	.	PUNCT
issue-1106	212	1	users	user	NOUN
issue-1106	212	2	should	should	AUX
issue-1106	212	3	be	be	AUX
issue-1106	212	4	able	able	ADJ
issue-1106	212	5	to	to	PART
issue-1106	212	6	assess	assess	VERB
issue-1106	212	7	how	how	SCONJ
issue-1106	212	8	the	the	DET
issue-1106	212	9	organization	organization	NOUN
issue-1106	212	10	creates	create	VERB
issue-1106	212	11	positive	positive	ADJ
issue-1106	212	12	and	and	CCONJ
issue-1106	212	13	negative	negative	ADJ
issue-1106	212	14	value	value	NOUN
issue-1106	212	15	over	over	ADP
issue-1106	212	16	time	time	NOUN
issue-1106	212	17	,	,	PUNCT
issue-1106	212	18	for	for	ADP
issue-1106	212	19	itself	itself	PRON
issue-1106	212	20	,	,	PUNCT
issue-1106	212	21	its	its	PRON
issue-1106	212	22	stakeholders	stakeholder	NOUN
issue-1106	212	23	and	and	CCONJ
issue-1106	212	24	the	the	DET
issue-1106	212	25	environment	environment	NOUN
issue-1106	212	26	.	.	PUNCT
issue-1106	213	1	the	the	DET
issue-1106	213	2	integrated	integrate	VERB
issue-1106	213	3	report	report	NOUN
issue-1106	213	4	should	should	AUX
issue-1106	213	5	not	not	PART
issue-1106	213	6	be	be	AUX
issue-1106	213	7	seen	see	VERB
issue-1106	213	8	as	as	ADP
issue-1106	213	9	yet	yet	ADV
issue-1106	213	10	another	another	PRON
issue-1106	213	11	compliance	compliance	NOUN
issue-1106	213	12	burden	burden	NOUN
issue-1106	213	13	.	.	PUNCT
issue-1106	214	1	it	it	PRON
issue-1106	214	2	is	be	AUX
issue-1106	214	3	a	a	DET
issue-1106	214	4	good	good	ADJ
issue-1106	214	5	communication	communication	NOUN
issue-1106	214	6	tool	tool	NOUN
issue-1106	214	7	that	that	PRON
issue-1106	214	8	also	also	ADV
issue-1106	214	9	offers	offer	VERB
issue-1106	214	10	many	many	ADJ
issue-1106	214	11	internal	internal	ADJ
issue-1106	214	12	benefits	benefit	NOUN
issue-1106	214	13	for	for	ADP
issue-1106	214	14	the	the	DET
issue-1106	214	15	organization	organization	NOUN
issue-1106	214	16	.	.	PUNCT
issue-1106	215	1	integrated	integrate	VERB
issue-1106	215	2	reporting	reporting	NOUN
issue-1106	215	3	is	be	AUX
issue-1106	215	4	a	a	DET
issue-1106	215	5	journey	journey	NOUN
issue-1106	215	6	.	.	PUNCT
issue-1106	216	1	it	it	PRON
issue-1106	216	2	is	be	AUX
issue-1106	216	3	unlikely	unlikely	ADJ
issue-1106	216	4	that	that	SCONJ
issue-1106	216	5	the	the	DET
issue-1106	216	6	organization	organization	NOUN
issue-1106	216	7	will	will	AUX
issue-1106	216	8	meet	meet	VERB
issue-1106	216	9	all	all	DET
issue-1106	216	10	objectives	objective	NOUN
issue-1106	216	11	for	for	ADP
issue-1106	216	12	its	its	PRON
issue-1106	216	13	integrated	integrate	VERB
issue-1106	216	14	report	report	NOUN
issue-1106	216	15	in	in	ADP
issue-1106	216	16	the	the	DET
issue-1106	216	17	first	first	ADJ
issue-1106	216	18	year	year	NOUN
issue-1106	216	19	,	,	PUNCT
issue-1106	216	20	but	but	CCONJ
issue-1106	216	21	reporting	reporting	NOUN
issue-1106	216	22	will	will	AUX
issue-1106	216	23	improve	improve	VERB
issue-1106	216	24	as	as	SCONJ
issue-1106	216	25	the	the	DET
issue-1106	216	26	organization	organization	NOUN
issue-1106	216	27	remains	remain	VERB
issue-1106	216	28	committed	committed	ADJ
issue-1106	216	29	to	to	ADP
issue-1106	216	30	the	the	DET
issue-1106	216	31	journey	journey	NOUN
issue-1106	216	32	.	.	PUNCT
issue-1106	217	1	more	more	ADJ
issue-1106	217	2	analysis	analysis	NOUN
issue-1106	217	3	is	be	AUX
issue-1106	217	4	needed	need	VERB
issue-1106	217	5	on	on	ADP
issue-1106	217	6	the	the	DET
issue-1106	217	7	firm	firm	ADJ
issue-1106	217	8	characteristics	characteristic	NOUN
issue-1106	217	9	and	and	CCONJ
issue-1106	217	10	determinant	determinant	ADJ
issue-1106	217	11	variables	variable	NOUN
issue-1106	217	12	in	in	ADP
issue-1106	217	13	the	the	DET
issue-1106	217	14	implementation	implementation	NOUN
issue-1106	217	15	of	of	ADP
issue-1106	217	16	integrated	integrated	ADJ
issue-1106	217	17	reporting	reporting	NOUN
issue-1106	217	18	,	,	PUNCT
issue-1106	217	19	its	its	PRON
issue-1106	217	20	quality	quality	NOUN
issue-1106	217	21	and	and	CCONJ
issue-1106	217	22	quality	quality	NOUN
issue-1106	217	23	of	of	ADP
issue-1106	217	24	management	management	NOUN
issue-1106	217	25	,	,	PUNCT
issue-1106	217	26	and	and	CCONJ
issue-1106	217	27	market	market	NOUN
issue-1106	217	28	reactions	reaction	NOUN
issue-1106	217	29	to	to	ADP
issue-1106	217	30	such	such	ADJ
issue-1106	217	31	adoption	adoption	NOUN
issue-1106	217	32	.	.	PUNCT
issue-1106	218	1	additionally	additionally	ADV
issue-1106	218	2	,	,	PUNCT
issue-1106	218	3	how	how	SCONJ
issue-1106	218	4	the	the	DET
issue-1106	218	5	display	display	NOUN
issue-1106	218	6	of	of	ADP
issue-1106	218	7	intellectual	intellectual	ADJ
issue-1106	218	8	capital	capital	NOUN
issue-1106	218	9	and	and	CCONJ
issue-1106	218	10	other	other	ADJ
issue-1106	218	11	forms	form	NOUN
issue-1106	218	12	of	of	ADP
issue-1106	218	13	capital	capital	NOUN
issue-1106	218	14	in	in	ADP
issue-1106	218	15	integrated	integrate	VERB
issue-1106	218	16	reporting	reporting	NOUN
issue-1106	218	17	table	table	NOUN
issue-1106	218	18	3	3	NUM
issue-1106	218	19	main	main	ADJ
issue-1106	218	20	external	external	ADJ
issue-1106	218	21	and	and	CCONJ
issue-1106	218	22	internal	internal	ADJ
issue-1106	218	23	drivers	driver	NOUN
issue-1106	218	24	and	and	CCONJ
issue-1106	218	25	challenges	challenge	NOUN
issue-1106	218	26	to	to	ADP
issue-1106	218	27	integrated	integrate	VERB
issue-1106	218	28	reporting	reporting	NOUN
issue-1106	218	29	drivers	driver	NOUN
issue-1106	218	30	challenges	challenge	VERB
issue-1106	218	31	external	external	ADJ
issue-1106	218	32	–	–	PUNCT
issue-1106	218	33	framework	framework	NOUN
issue-1106	218	34	is	be	AUX
issue-1106	218	35	adapted	adapt	VERB
issue-1106	218	36	to	to	ADP
issue-1106	218	37	investors	investor	NOUN
issue-1106	218	38	’	'	PUNCT
issue-1106	218	39	language	language	NOUN
issue-1106	218	40	(	(	PUNCT
issue-1106	218	41	capitals	capital	NOUN
issue-1106	218	42	,	,	PUNCT
issue-1106	218	43	value	value	NOUN
issue-1106	218	44	creation	creation	NOUN
issue-1106	218	45	)	)	PUNCT
issue-1106	218	46	–	–	PUNCT
issue-1106	218	47	legislation	legislation	NOUN
issue-1106	218	48	on	on	ADP
issue-1106	218	49	transparency	transparency	NOUN
issue-1106	218	50	and	and	CCONJ
issue-1106	218	51	reporting	reporting	NOUN
issue-1106	218	52	–	–	PUNCT
issue-1106	218	53	high	high	ADJ
issue-1106	218	54	standards	standard	NOUN
issue-1106	218	55	on	on	ADP
issue-1106	218	56	accounting	accounting	NOUN
issue-1106	218	57	–	–	PUNCT
issue-1106	218	58	policy	policy	NOUN
issue-1106	218	59	measures	measure	NOUN
issue-1106	218	60	–	–	PUNCT
issue-1106	218	61	stock	stock	NOUN
issue-1106	218	62	exchange	exchange	NOUN
issue-1106	218	63	listing	list	VERB
issue-1106	218	64	–	–	PUNCT
issue-1106	218	65	shareholder	shareholder	NOUN
issue-1106	218	66	pressure	pressure	NOUN
issue-1106	218	67	/	/	SYM
issue-1106	218	68	possibility	possibility	NOUN
issue-1106	218	69	to	to	PART
issue-1106	218	70	see	see	VERB
issue-1106	218	71	how	how	SCONJ
issue-1106	218	72	sustainability	sustainability	NOUN
issue-1106	218	73	impacts	impact	VERB
issue-1106	218	74	financial	financial	ADJ
issue-1106	218	75	value	value	NOUN
issue-1106	218	76	and	and	CCONJ
issue-1106	218	77	risks	risk	NOUN
issue-1106	218	78	–	–	PUNCT
issue-1106	218	79	information	information	NOUN
issue-1106	218	80	need	need	NOUN
issue-1106	218	81	of	of	ADP
issue-1106	218	82	stakeholders	stakeholder	NOUN
issue-1106	218	83	on	on	ADP
issue-1106	218	84	how	how	SCONJ
issue-1106	218	85	a	a	DET
issue-1106	218	86	company	company	NOUN
issue-1106	218	87	creates	create	VERB
issue-1106	218	88	value	value	NOUN
issue-1106	218	89	–	–	PUNCT
issue-1106	218	90	risk	risk	NOUN
issue-1106	218	91	of	of	ADP
issue-1106	218	92	enhanced	enhanced	ADJ
issue-1106	218	93	disclosure	disclosure	NOUN
issue-1106	218	94	–	–	PUNCT
issue-1106	218	95	liability	liability	NOUN
issue-1106	218	96	(	(	PUNCT
issue-1106	218	97	e.g.	e.g.	ADV
issue-1106	218	98	on	on	ADP
issue-1106	218	99	outlook	outlook	NOUN
issue-1106	218	100	)	)	PUNCT
issue-1106	218	101	–	–	PUNCT
issue-1106	218	102	risk	risk	NOUN
issue-1106	218	103	of	of	ADP
issue-1106	218	104	greenwashing	greenwashing	NOUN
issue-1106	218	105	–	–	PUNCT
issue-1106	218	106	expectations	expectation	NOUN
issue-1106	218	107	on	on	ADP
issue-1106	218	108	assurance	assurance	NOUN
issue-1106	218	109	–	–	PUNCT
issue-1106	218	110	stock	stock	NOUN
issue-1106	218	111	listing	listing	NOUN
issue-1106	218	112	(	(	PUNCT
issue-1106	218	113	long	long	ADJ
issue-1106	218	114	term	term	NOUN
issue-1106	218	115	vs.	vs.	ADP
issue-1106	218	116	short	short	ADJ
issue-1106	218	117	term)/	term)/	NOUN
issue-1106	218	118	support	support	NOUN
issue-1106	218	119	by	by	ADP
issue-1106	218	120	investors	investor	NOUN
issue-1106	218	121	not	not	PART
issue-1106	218	122	always	always	ADV
issue-1106	218	123	evident	evident	ADJ
issue-1106	218	124	–	–	PUNCT
issue-1106	218	125	different	different	ADJ
issue-1106	218	126	guidelines	guideline	NOUN
issue-1106	218	127	for	for	ADP
issue-1106	218	128	reporting	reporting	NOUN
issue-1106	218	129	(	(	PUNCT
issue-1106	218	130	g4	g4	NOUN
issue-1106	218	131	–	–	PUNCT
issue-1106	218	132	sasb	sasb	NOUN
issue-1106	218	133	iircform	iircform	NOUN
issue-1106	218	134	10	10	NUM
issue-1106	218	135	-	-	PUNCT
issue-1106	218	136	k	k	NOUN
issue-1106	218	137	and	and	CCONJ
issue-1106	218	138	others	other	NOUN
issue-1106	218	139	)	)	PUNCT
issue-1106	218	140	–	–	PUNCT
issue-1106	218	141	lack	lack	NOUN
issue-1106	218	142	of	of	ADP
issue-1106	218	143	ir	ir	PROPN
issue-1106	218	144	thinking	think	VERB
issue-1106	218	145	at	at	ADP
issue-1106	218	146	governmental	governmental	ADJ
issue-1106	218	147	level	level	NOUN
issue-1106	218	148	internal	internal	ADJ
issue-1106	218	149	–	–	PUNCT
issue-1106	218	150	easier	easy	ADJ
issue-1106	218	151	access	access	NOUN
issue-1106	218	152	to	to	ADP
issue-1106	218	153	financial	financial	ADJ
issue-1106	218	154	capital	capital	NOUN
issue-1106	218	155	–	–	PUNCT
issue-1106	218	156	internal	internal	ADJ
issue-1106	218	157	engagement	engagement	NOUN
issue-1106	218	158	(	(	PUNCT
issue-1106	218	159	multidisciplinary	multidisciplinary	ADJ
issue-1106	218	160	,	,	PUNCT
issue-1106	218	161	all	all	DET
issue-1106	218	162	levels	level	NOUN
issue-1106	218	163	)	)	PUNCT
issue-1106	218	164	–	–	PUNCT
issue-1106	218	165	integrated	integrate	VERB
issue-1106	218	166	strategy	strategy	NOUN
issue-1106	218	167	linked	link	VERB
issue-1106	218	168	to	to	ADP
issue-1106	218	169	purpose	purpose	NOUN
issue-1106	218	170	–	–	PUNCT
issue-1106	218	171	connect	connect	VERB
issue-1106	218	172	financial	financial	ADJ
issue-1106	218	173	–	–	PUNCT
issue-1106	218	174	csr	csr	X
issue-1106	218	175	department/	department/	NUM
issue-1106	218	176	breakdown	breakdown	ADJ
issue-1106	218	177	silos	silo	NOUN
issue-1106	218	178	–	–	PUNCT
issue-1106	218	179	stimulates	stimulate	VERB
issue-1106	218	180	integrated	integrate	VERB
issue-1106	218	181	thinking	thinking	NOUN
issue-1106	218	182	/holistic	/holistic	NOUN
issue-1106	218	183	approach	approach	NOUN
issue-1106	218	184	–	–	PUNCT
issue-1106	218	185	stimulates	stimulate	VERB
issue-1106	218	186	integrated	integrate	VERB
issue-1106	218	187	risk	risk	NOUN
issue-1106	218	188	management	management	NOUN
issue-1106	218	189	–	–	PUNCT
issue-1106	218	190	support	support	NOUN
issue-1106	218	191	tenders	tender	NOUN
issue-1106	218	192	–	–	PUNCT
issue-1106	218	193	expected	expect	VERB
issue-1106	218	194	link	link	NOUN
issue-1106	218	195	with	with	ADP
issue-1106	218	196	business	business	NOUN
issue-1106	218	197	performance	performance	NOUN
issue-1106	218	198	–	–	PUNCT
issue-1106	218	199	enhance	enhance	VERB
issue-1106	218	200	stakeholder	stakeholder	NOUN
issue-1106	218	201	engagement	engagement	NOUN
issue-1106	218	202	–	–	PUNCT
issue-1106	218	203	focus	focus	VERB
issue-1106	218	204	on	on	ADP
issue-1106	218	205	material	material	NOUN
issue-1106	218	206	issues	issue	NOUN
issue-1106	218	207	–	–	PUNCT
issue-1106	218	208	focus	focus	VERB
issue-1106	218	209	on	on	ADP
issue-1106	218	210	strategy	strategy	NOUN
issue-1106	218	211	and	and	CCONJ
issue-1106	218	212	longer	long	ADJ
issue-1106	218	213	term	term	NOUN
issue-1106	218	214	value	value	NOUN
issue-1106	218	215	creation	creation	NOUN
issue-1106	218	216	–	–	PUNCT
issue-1106	218	217	better	well	ADJ
issue-1106	218	218	allocation	allocation	NOUN
issue-1106	218	219	of	of	ADP
issue-1106	218	220	capital	capital	NOUN
issue-1106	218	221	/	/	SYM
issue-1106	218	222	resources	resource	NOUN
issue-1106	218	223	–	–	PUNCT
issue-1106	218	224	drives	drive	VERB
issue-1106	218	225	kpi	kpi	ADJ
issue-1106	218	226	setting	setting	NOUN
issue-1106	218	227	on	on	ADP
issue-1106	218	228	both	both	CCONJ
issue-1106	218	229	financial	financial	ADJ
issue-1106	218	230	and	and	CCONJ
issue-1106	218	231	non	non	ADJ
issue-1106	218	232	-	-	ADJ
issue-1106	218	233	financial	financial	ADJ
issue-1106	218	234	material	material	NOUN
issue-1106	218	235	aspects	aspect	NOUN
issue-1106	218	236	–	–	PUNCT
issue-1106	218	237	favours	favour	VERB
issue-1106	218	238	monetization	monetization	NOUN
issue-1106	218	239	–	–	PUNCT
issue-1106	218	240	report	report	VERB
issue-1106	218	241	non	non	ADJ
issue-1106	218	242	-	-	ADJ
issue-1106	218	243	financial	financial	ADJ
issue-1106	218	244	data	datum	NOUN
issue-1106	218	245	more	more	ADV
issue-1106	218	246	frequently	frequently	ADV
issue-1106	218	247	–	–	PUNCT
issue-1106	218	248	conceptual	conceptual	ADJ
issue-1106	218	249	framework	framework	NOUN
issue-1106	218	250	,	,	PUNCT
issue-1106	218	251	lacks	lack	VERB
issue-1106	218	252	practical	practical	ADJ
issue-1106	218	253	application	application	NOUN
issue-1106	218	254	–	–	PUNCT
issue-1106	218	255	collection	collection	NOUN
issue-1106	218	256	,	,	PUNCT
issue-1106	218	257	measurement	measurement	NOUN
issue-1106	218	258	and	and	CCONJ
issue-1106	218	259	valuation	valuation	NOUN
issue-1106	218	260	of	of	ADP
issue-1106	218	261	non	non	ADJ
issue-1106	218	262	-	-	ADJ
issue-1106	218	263	financial	financial	ADJ
issue-1106	218	264	data	datum	NOUN
issue-1106	218	265	–	–	PUNCT
issue-1106	218	266	defining	define	VERB
issue-1106	218	267	smart	smart	ADJ
issue-1106	218	268	targets	target	NOUN
issue-1106	218	269	–	–	PUNCT
issue-1106	218	270	full	full	ADJ
issue-1106	218	271	board	board	NOUN
issue-1106	218	272	commitment	commitment	NOUN
issue-1106	218	273	–	–	PUNCT
issue-1106	218	274	embedding	embed	VERB
issue-1106	218	275	throughout	throughout	ADP
issue-1106	218	276	the	the	DET
issue-1106	218	277	entire	entire	ADJ
issue-1106	218	278	organization	organization	NOUN
issue-1106	218	279	–	–	PUNCT
issue-1106	218	280	conciseness	conciseness	NOUN
issue-1106	218	281	of	of	ADP
issue-1106	218	282	report	report	NOUN
issue-1106	218	283	versus	versus	ADP
issue-1106	218	284	completeness	completeness	NOUN
issue-1106	218	285	–	–	PUNCT
issue-1106	218	286	industry	industry	NOUN
issue-1106	218	287	-	-	PUNCT
issue-1106	218	288	specific	specific	ADJ
issue-1106	218	289	regulations	regulation	NOUN
issue-1106	218	290	might	might	AUX
issue-1106	218	291	not	not	PART
issue-1106	218	292	favour	favour	VERB
issue-1106	218	293	ir	ir	ADJ
issue-1106	218	294	–	–	PUNCT
issue-1106	218	295	lack	lack	NOUN
issue-1106	218	296	of	of	ADP
issue-1106	218	297	evidence	evidence	NOUN
issue-1106	218	298	that	that	SCONJ
issue-1106	218	299	ir	ir	PROPN
issue-1106	218	300	links	link	NOUN
issue-1106	218	301	to	to	ADP
issue-1106	218	302	business	business	NOUN
issue-1106	218	303	performance	performance	NOUN
issue-1106	218	304	–	–	PUNCT
issue-1106	218	305	consistency	consistency	NOUN
issue-1106	218	306	(	(	PUNCT
issue-1106	218	307	connectivity	connectivity	NOUN
issue-1106	218	308	)	)	PUNCT
issue-1106	218	309	of	of	ADP
issue-1106	218	310	materiality	materiality	NOUN
issue-1106	218	311	matrix	matrix	NOUN
issue-1106	218	312	,	,	PUNCT
issue-1106	218	313	strategy	strategy	NOUN
issue-1106	218	314	,	,	PUNCT
issue-1106	218	315	targets	target	NOUN
issue-1106	218	316	,	,	PUNCT
issue-1106	218	317	and	and	CCONJ
issue-1106	218	318	performance	performance	NOUN
issue-1106	218	319	source	source	NOUN
issue-1106	218	320	:	:	PUNCT
issue-1106	218	321	formed	form	VERB
issue-1106	218	322	by	by	ADP
issue-1106	218	323	the	the	DET
issue-1106	218	324	authors	author	NOUN
issue-1106	218	325	using	use	VERB
issue-1106	218	326	(	(	PUNCT
issue-1106	218	327	deloitte	deloitte	PROPN
issue-1106	218	328	,	,	PUNCT
issue-1106	218	329	2015	2015	NUM
issue-1106	218	330	)	)	PUNCT
issue-1106	218	331	baltic	baltic	ADJ
issue-1106	218	332	journal	journal	NOUN
issue-1106	218	333	of	of	ADP
issue-1106	218	334	economic	economic	ADJ
issue-1106	218	335	studies	study	NOUN
issue-1106	218	336	137	137	NUM
issue-1106	218	337	vol	vol	NOUN
issue-1106	218	338	.	.	PUNCT
issue-1106	218	339	7	7	NUM
issue-1106	218	340	no	no	NOUN
issue-1106	218	341	.	.	NOUN
issue-1106	218	342	2	2	NUM
issue-1106	218	343	,	,	PUNCT
issue-1106	218	344	2021	2021	NUM
issue-1106	218	345	contribute	contribute	VERB
issue-1106	218	346	to	to	ADP
issue-1106	218	347	the	the	DET
issue-1106	218	348	value	value	NOUN
issue-1106	218	349	creation	creation	NOUN
issue-1106	218	350	in	in	ADP
issue-1106	218	351	longer	long	ADJ
issue-1106	218	352	periods	period	NOUN
issue-1106	218	353	needs	need	NOUN
issue-1106	218	354	to	to	PART
issue-1106	218	355	be	be	AUX
issue-1106	218	356	explored	explore	VERB
issue-1106	218	357	.	.	PUNCT
issue-1106	219	1	integrated	integrate	VERB
issue-1106	219	2	reporting	reporting	NOUN
issue-1106	219	3	quality	quality	NOUN
issue-1106	219	4	and	and	CCONJ
issue-1106	219	5	e.g.	e.g.	ADJ
issue-1106	219	6	,	,	PUNCT
issue-1106	219	7	accuracy	accuracy	NOUN
issue-1106	219	8	of	of	ADP
issue-1106	219	9	analysts	analyst	NOUN
issue-1106	219	10	’	’	PART
issue-1106	219	11	forecast	forecast	NOUN
issue-1106	219	12	and	and	CCONJ
issue-1106	219	13	firm	firm	ADJ
issue-1106	219	14	valuation	valuation	NOUN
issue-1106	219	15	are	be	AUX
issue-1106	219	16	other	other	ADJ
issue-1106	219	17	emerging	emerge	VERB
issue-1106	219	18	topics	topic	NOUN
issue-1106	219	19	for	for	ADP
issue-1106	219	20	future	future	ADJ
issue-1106	219	21	research	research	NOUN
issue-1106	219	22	.	.	PUNCT
issue-1106	220	1	controlling	control	VERB
issue-1106	220	2	variables	variable	NOUN
issue-1106	220	3	such	such	ADJ
issue-1106	220	4	as	as	ADP
issue-1106	220	5	ownership	ownership	NOUN
issue-1106	220	6	,	,	PUNCT
issue-1106	220	7	corporate	corporate	ADJ
issue-1106	220	8	governance	governance	NOUN
issue-1106	220	9	factors	factor	NOUN
issue-1106	220	10	,	,	PUNCT
issue-1106	220	11	age	age	NOUN
issue-1106	220	12	of	of	ADP
issue-1106	220	13	the	the	DET
issue-1106	220	14	company	company	NOUN
issue-1106	220	15	,	,	PUNCT
issue-1106	220	16	emerging	emerge	VERB
issue-1106	220	17	information	information	NOUN
issue-1106	220	18	technologies	technology	NOUN
issue-1106	220	19	may	may	AUX
issue-1106	220	20	also	also	ADV
issue-1106	220	21	be	be	AUX
issue-1106	220	22	included	include	VERB
issue-1106	220	23	to	to	PART
issue-1106	220	24	test	test	VERB
issue-1106	220	25	how	how	SCONJ
issue-1106	220	26	firm	firm	ADJ
issue-1106	220	27	performance	performance	NOUN
issue-1106	220	28	is	be	AUX
issue-1106	220	29	reflected	reflect	VERB
issue-1106	220	30	with	with	ADP
issue-1106	220	31	the	the	DET
issue-1106	220	32	implementation	implementation	NOUN
issue-1106	220	33	of	of	ADP
issue-1106	220	34	integrated	integrated	ADJ
issue-1106	220	35	reporting	reporting	NOUN
issue-1106	220	36	.	.	PUNCT
issue-1106	221	1	furthermore	furthermore	ADV
issue-1106	221	2	,	,	PUNCT
issue-1106	221	3	investor	investor	NOUN
issue-1106	221	4	’s	’s	PART
issue-1106	221	5	opinions	opinion	NOUN
issue-1106	221	6	of	of	ADP
issue-1106	221	7	the	the	DET
issue-1106	221	8	ir	ir	PROPN
issue-1106	221	9	need	need	NOUN
issue-1106	221	10	also	also	ADV
issue-1106	221	11	to	to	PART
issue-1106	221	12	be	be	AUX
issue-1106	221	13	examined	examine	VERB
issue-1106	221	14	in	in	ADP
issue-1106	221	15	details	detail	NOUN
issue-1106	221	16	.	.	PUNCT
issue-1106	222	1	last	last	ADJ
issue-1106	222	2	but	but	CCONJ
issue-1106	222	3	not	not	PART
issue-1106	222	4	the	the	DET
issue-1106	222	5	least	least	ADJ
issue-1106	222	6	,	,	PUNCT
issue-1106	222	7	it	it	PRON
issue-1106	222	8	looks	look	VERB
issue-1106	222	9	that	that	SCONJ
issue-1106	222	10	the	the	DET
issue-1106	222	11	measurement	measurement	NOUN
issue-1106	222	12	of	of	ADP
issue-1106	222	13	ir	ir	PROPN
issue-1106	222	14	quality	quality	NOUN
issue-1106	222	15	is	be	AUX
issue-1106	222	16	also	also	ADV
issue-1106	222	17	questionable	questionable	ADJ
issue-1106	222	18	.	.	PUNCT
issue-1106	223	1	international	international	ADJ
issue-1106	223	2	<	<	X
issue-1106	223	3	ir	ir	X
issue-1106	223	4	>	>	X
issue-1106	223	5	framework	framework	NOUN
issue-1106	223	6	needs	need	VERB
issue-1106	223	7	to	to	PART
issue-1106	223	8	be	be	AUX
issue-1106	223	9	standardized	standardize	VERB
issue-1106	223	10	iirc	iirc	ADV
issue-1106	223	11	needs	need	VERB
issue-1106	223	12	to	to	PART
issue-1106	223	13	think	think	VERB
issue-1106	223	14	of	of	ADP
issue-1106	223	15	introducing	introduce	VERB
issue-1106	223	16	a	a	DET
issue-1106	223	17	checklist	checklist	NOUN
issue-1106	223	18	for	for	ADP
issue-1106	223	19	measuring	measure	VERB
issue-1106	223	20	ir	ir	PROPN
issue-1106	223	21	quality	quality	NOUN
issue-1106	223	22	.	.	PUNCT
issue-1106	224	1	integrated	integrate	VERB
issue-1106	224	2	reporting	reporting	NOUN
issue-1106	224	3	should	should	AUX
issue-1106	224	4	contain	contain	VERB
issue-1106	224	5	all	all	DET
issue-1106	224	6	significant	significant	ADJ
issue-1106	224	7	data	datum	NOUN
issue-1106	224	8	on	on	ADP
issue-1106	224	9	the	the	DET
issue-1106	224	10	company	company	NOUN
issue-1106	224	11	’s	’s	PART
issue-1106	224	12	strategy	strategy	NOUN
issue-1106	224	13	,	,	PUNCT
issue-1106	224	14	corporate	corporate	ADJ
issue-1106	224	15	governance	governance	NOUN
issue-1106	224	16	,	,	PUNCT
issue-1106	224	17	performance	performance	NOUN
issue-1106	224	18	indicators	indicator	NOUN
issue-1106	224	19	and	and	CCONJ
issue-1106	224	20	prospects	prospect	NOUN
issue-1106	224	21	that	that	PRON
issue-1106	224	22	reflect	reflect	VERB
issue-1106	224	23	its	its	PRON
issue-1106	224	24	economic	economic	ADJ
issue-1106	224	25	,	,	PUNCT
issue-1106	224	26	social	social	ADJ
issue-1106	224	27	and	and	CCONJ
issue-1106	224	28	ecological	ecological	ADJ
issue-1106	224	29	environment	environment	NOUN
issue-1106	224	30	.	.	PUNCT
issue-1106	225	1	in	in	ADP
issue-1106	225	2	addition	addition	NOUN
issue-1106	225	3	,	,	PUNCT
issue-1106	225	4	there	there	PRON
issue-1106	225	5	must	must	AUX
issue-1106	225	6	be	be	AUX
issue-1106	225	7	a	a	DET
issue-1106	225	8	clear	clear	ADJ
issue-1106	225	9	and	and	CCONJ
issue-1106	225	10	concise	concise	ADJ
issue-1106	225	11	understanding	understanding	NOUN
issue-1106	225	12	of	of	ADP
issue-1106	225	13	how	how	SCONJ
issue-1106	225	14	the	the	DET
issue-1106	225	15	company	company	NOUN
issue-1106	225	16	is	be	AUX
issue-1106	225	17	managed	manage	VERB
issue-1106	225	18	and	and	CCONJ
issue-1106	225	19	how	how	SCONJ
issue-1106	225	20	it	it	PRON
issue-1106	225	21	creates	create	VERB
issue-1106	225	22	value	value	NOUN
issue-1106	225	23	.	.	PUNCT
issue-1106	226	1	the	the	DET
issue-1106	226	2	study	study	NOUN
issue-1106	226	3	found	find	VERB
issue-1106	226	4	that	that	SCONJ
issue-1106	226	5	the	the	DET
issue-1106	226	6	history	history	NOUN
issue-1106	226	7	of	of	ADP
issue-1106	226	8	integrated	integrate	VERB
issue-1106	226	9	reporting	reporting	NOUN
issue-1106	226	10	dates	date	VERB
issue-1106	226	11	back	back	ADV
issue-1106	226	12	to	to	ADP
issue-1106	226	13	the	the	DET
issue-1106	226	14	advent	advent	NOUN
issue-1106	226	15	of	of	ADP
issue-1106	226	16	the	the	DET
issue-1106	226	17	international	international	ADJ
issue-1106	226	18	<	<	X
issue-1106	226	19	ir	ir	X
issue-1106	226	20	>	>	X
issue-1106	226	21	framework	framework	NOUN
issue-1106	226	22	and	and	CCONJ
issue-1106	226	23	the	the	DET
issue-1106	226	24	official	official	ADJ
issue-1106	226	25	publication	publication	NOUN
issue-1106	226	26	of	of	ADP
issue-1106	226	27	integrated	integrated	ADJ
issue-1106	226	28	reporting	reporting	NOUN
issue-1106	226	29	by	by	ADP
issue-1106	226	30	individual	individual	ADJ
issue-1106	226	31	companies	company	NOUN
issue-1106	226	32	,	,	PUNCT
issue-1106	226	33	and	and	CCONJ
issue-1106	226	34	its	its	PRON
issue-1106	226	35	current	current	ADJ
issue-1106	226	36	structure	structure	NOUN
issue-1106	226	37	was	be	AUX
issue-1106	226	38	formed	form	VERB
issue-1106	226	39	as	as	ADP
issue-1106	226	40	a	a	DET
issue-1106	226	41	result	result	NOUN
issue-1106	226	42	of	of	ADP
issue-1106	226	43	expanding	expand	VERB
issue-1106	226	44	information	information	NOUN
issue-1106	226	45	needs	need	NOUN
issue-1106	226	46	of	of	ADP
issue-1106	226	47	users	user	NOUN
issue-1106	226	48	of	of	ADP
issue-1106	226	49	accounting	accounting	NOUN
issue-1106	226	50	information	information	NOUN
issue-1106	226	51	.	.	PUNCT
issue-1106	227	1	integrated	integrate	VERB
issue-1106	227	2	reporting	reporting	NOUN
issue-1106	227	3	is	be	AUX
issue-1106	227	4	a	a	DET
issue-1106	227	5	powerful	powerful	ADJ
issue-1106	227	6	tool	tool	NOUN
issue-1106	227	7	for	for	ADP
issue-1106	227	8	transparency	transparency	NOUN
issue-1106	227	9	and	and	CCONJ
issue-1106	227	10	information	information	NOUN
issue-1106	227	11	openness	openness	NOUN
issue-1106	227	12	of	of	ADP
issue-1106	227	13	the	the	DET
issue-1106	227	14	company	company	NOUN
issue-1106	227	15	,	,	PUNCT
issue-1106	227	16	which	which	PRON
issue-1106	227	17	contributes	contribute	VERB
issue-1106	227	18	to	to	ADP
issue-1106	227	19	the	the	DET
issue-1106	227	20	sustainability	sustainability	NOUN
issue-1106	227	21	of	of	ADP
issue-1106	227	22	the	the	DET
issue-1106	227	23	business	business	NOUN
issue-1106	227	24	.	.	PUNCT
issue-1106	228	1	corporate	corporate	ADJ
issue-1106	228	2	transparency	transparency	NOUN
issue-1106	228	3	is	be	AUX
issue-1106	228	4	a	a	DET
issue-1106	228	5	significant	significant	ADJ
issue-1106	228	6	factor	factor	NOUN
issue-1106	228	7	that	that	PRON
issue-1106	228	8	ensures	ensure	VERB
issue-1106	228	9	the	the	DET
issue-1106	228	10	growth	growth	NOUN
issue-1106	228	11	of	of	ADP
issue-1106	228	12	business	business	NOUN
issue-1106	228	13	value	value	NOUN
issue-1106	228	14	and	and	CCONJ
issue-1106	228	15	is	be	AUX
issue-1106	228	16	directly	directly	ADV
issue-1106	228	17	related	relate	VERB
issue-1106	228	18	to	to	ADP
issue-1106	228	19	the	the	DET
issue-1106	228	20	formation	formation	NOUN
issue-1106	228	21	of	of	ADP
issue-1106	228	22	integrated	integrated	ADJ
issue-1106	228	23	reporting	reporting	NOUN
issue-1106	228	24	indicators	indicator	NOUN
issue-1106	228	25	that	that	PRON
issue-1106	228	26	characterize	characterize	VERB
issue-1106	228	27	the	the	DET
issue-1106	228	28	value	value	NOUN
issue-1106	228	29	created	create	VERB
issue-1106	228	30	.	.	PUNCT
issue-1106	229	1	in	in	ADP
issue-1106	229	2	this	this	DET
issue-1106	229	3	regard	regard	NOUN
issue-1106	229	4	,	,	PUNCT
issue-1106	229	5	the	the	DET
issue-1106	229	6	need	need	NOUN
issue-1106	229	7	for	for	ADP
issue-1106	229	8	the	the	DET
issue-1106	229	9	development	development	NOUN
issue-1106	229	10	of	of	ADP
issue-1106	229	11	analytical	analytical	ADJ
issue-1106	229	12	support	support	NOUN
issue-1106	229	13	for	for	ADP
issue-1106	229	14	integrated	integrated	ADJ
issue-1106	229	15	reporting	reporting	NOUN
issue-1106	229	16	in	in	ADP
issue-1106	229	17	the	the	DET
issue-1106	229	18	context	context	NOUN
issue-1106	229	19	of	of	ADP
issue-1106	229	20	sustainable	sustainable	ADJ
issue-1106	229	21	business	business	NOUN
issue-1106	229	22	is	be	AUX
issue-1106	229	23	currently	currently	ADV
issue-1106	229	24	increasing	increase	VERB
issue-1106	229	25	.	.	PUNCT
issue-1106	230	1	in	in	ADP
issue-1106	230	2	our	our	PRON
issue-1106	230	3	opinion	opinion	NOUN
issue-1106	230	4	,	,	PUNCT
issue-1106	230	5	integrated	integrate	VERB
issue-1106	230	6	reporting	reporting	NOUN
issue-1106	230	7	can	can	AUX
issue-1106	230	8	become	become	VERB
issue-1106	230	9	a	a	DET
issue-1106	230	10	tool	tool	NOUN
issue-1106	230	11	for	for	ADP
issue-1106	230	12	building	build	VERB
issue-1106	230	13	a	a	DET
issue-1106	230	14	sustainable	sustainable	ADJ
issue-1106	230	15	business	business	NOUN
issue-1106	230	16	for	for	ADP
issue-1106	230	17	a	a	DET
issue-1106	230	18	company	company	NOUN
issue-1106	230	19	.	.	PUNCT
issue-1106	231	1	in	in	ADP
issue-1106	231	2	the	the	DET
issue-1106	231	3	process	process	NOUN
issue-1106	231	4	of	of	ADP
issue-1106	231	5	its	its	PRON
issue-1106	231	6	implementation	implementation	NOUN
issue-1106	231	7	and	and	CCONJ
issue-1106	231	8	formation	formation	NOUN
issue-1106	231	9	,	,	PUNCT
issue-1106	231	10	the	the	DET
issue-1106	231	11	issues	issue	NOUN
issue-1106	231	12	of	of	ADP
issue-1106	231	13	the	the	DET
issue-1106	231	14	need	need	NOUN
issue-1106	231	15	to	to	PART
issue-1106	231	16	transform	transform	VERB
issue-1106	231	17	the	the	DET
issue-1106	231	18	company	company	NOUN
issue-1106	231	19	's	's	PART
issue-1106	231	20	management	management	NOUN
issue-1106	231	21	system	system	NOUN
issue-1106	231	22	,	,	PUNCT
issue-1106	231	23	strengthen	strengthen	VERB
issue-1106	231	24	control	control	NOUN
issue-1106	231	25	over	over	ADP
issue-1106	231	26	the	the	DET
issue-1106	231	27	solution	solution	NOUN
issue-1106	231	28	of	of	ADP
issue-1106	231	29	environmental	environmental	ADJ
issue-1106	231	30	and	and	CCONJ
issue-1106	231	31	social	social	ADJ
issue-1106	231	32	problems	problem	NOUN
issue-1106	231	33	,	,	PUNCT
issue-1106	231	34	study	study	VERB
issue-1106	231	35	and	and	CCONJ
issue-1106	231	36	improve	improve	VERB
issue-1106	231	37	the	the	DET
issue-1106	231	38	company	company	NOUN
issue-1106	231	39	's	's	PART
issue-1106	231	40	business	business	NOUN
issue-1106	231	41	strategy	strategy	NOUN
issue-1106	231	42	should	should	AUX
issue-1106	231	43	be	be	AUX
issue-1106	231	44	resolved	resolve	VERB
issue-1106	231	45	.	.	PUNCT
issue-1106	232	1	this	this	PRON
issue-1106	232	2	becomes	become	VERB
issue-1106	232	3	necessary	necessary	ADJ
issue-1106	232	4	to	to	PART
issue-1106	232	5	meet	meet	VERB
issue-1106	232	6	the	the	DET
issue-1106	232	7	high	high	ADJ
issue-1106	232	8	demands	demand	NOUN
issue-1106	232	9	placed	place	VERB
issue-1106	232	10	on	on	ADP
issue-1106	232	11	integrated	integrate	VERB
issue-1106	232	12	reporting	reporting	NOUN
issue-1106	232	13	.	.	PUNCT
issue-1106	233	1	references	reference	NOUN
issue-1106	233	2	:	:	PUNCT
issue-1106	233	3	brown	brown	PROPN
issue-1106	233	4	,	,	PUNCT
issue-1106	233	5	j.	j.	PROPN
issue-1106	233	6	,	,	PUNCT
issue-1106	233	7	&	&	CCONJ
issue-1106	233	8	dillard	dillard	PROPN
issue-1106	233	9	,	,	PUNCT
issue-1106	233	10	j.	j.	PROPN
issue-1106	233	11	(	(	PUNCT
issue-1106	233	12	2014	2014	NUM
issue-1106	233	13	)	)	PUNCT
issue-1106	233	14	.	.	PUNCT
issue-1106	234	1	“	"	PUNCT
issue-1106	234	2	integrated	integrated	ADJ
issue-1106	234	3	reporting	reporting	NOUN
issue-1106	234	4	:	:	PUNCT
issue-1106	234	5	on	on	ADP
issue-1106	234	6	the	the	DET
issue-1106	234	7	need	need	NOUN
issue-1106	234	8	for	for	ADP
issue-1106	234	9	broadening	broaden	VERB
issue-1106	234	10	out	out	ADP
issue-1106	234	11	and	and	CCONJ
issue-1106	234	12	opening	opening	NOUN
issue-1106	234	13	up	up	ADP
issue-1106	234	14	”	"	PUNCT
issue-1106	234	15	.	.	PUNCT
issue-1106	235	1	accounting	accounting	NOUN
issue-1106	235	2	,	,	PUNCT
issue-1106	235	3	auditing	auditing	NOUN
issue-1106	235	4	&	&	CCONJ
issue-1106	235	5	accountability	accountability	NOUN
issue-1106	235	6	journal	journal	NOUN
issue-1106	235	7	,	,	PUNCT
issue-1106	235	8	vol	vol	NOUN
issue-1106	235	9	.	.	PROPN
issue-1106	235	10	27	27	NUM
issue-1106	235	11	,	,	PUNCT
issue-1106	235	12	no	no	INTJ
issue-1106	235	13	.	.	NOUN
issue-1106	235	14	7	7	NUM
issue-1106	235	15	,	,	PUNCT
issue-1106	235	16	pp	pp	ADJ
issue-1106	235	17	.	.	PUNCT
issue-1106	236	1	1120–1156	1120–1156	NUM
issue-1106	236	2	.	.	PUNCT
issue-1106	237	1	doi	doi	NOUN
issue-1106	237	2	:	:	PUNCT
issue-1106	237	3	10.1108	10.1108	NUM
issue-1106	237	4	/	/	SYM
issue-1106	237	5	aaaj-04	aaaj-04	PROPN
issue-1106	237	6	-	-	PUNCT
issue-1106	237	7	2013	2013	NUM
issue-1106	237	8	-	-	PUNCT
issue-1106	237	9	1313	1313	NUM
issue-1106	237	10	chartered	charter	VERB
issue-1106	237	11	accountants	accountant	NOUN
issue-1106	237	12	australia	australia	PROPN
issue-1106	237	13	and	and	CCONJ
issue-1106	237	14	new	new	PROPN
issue-1106	237	15	zealand	zealand	PROPN
issue-1106	237	16	(	(	PUNCT
issue-1106	237	17	2019	2019	NUM
issue-1106	237	18	)	)	PUNCT
issue-1106	237	19	.	.	PUNCT
issue-1106	238	1	how	how	SCONJ
issue-1106	238	2	integrated	integrate	VERB
issue-1106	238	3	reporting	reporting	NOUN
issue-1106	238	4	<	<	X
issue-1106	238	5	ir	ir	INTJ
issue-1106	238	6	>	>	X
issue-1106	238	7	tells	tell	VERB
issue-1106	238	8	the	the	DET
issue-1106	238	9	value	value	NOUN
issue-1106	238	10	story	story	NOUN
issue-1106	238	11	.	.	PUNCT
issue-1106	239	1	retrieved	retrieve	VERB
issue-1106	239	2	march	march	PROPN
issue-1106	239	3	19	19	NUM
issue-1106	239	4	,	,	PUNCT
issue-1106	239	5	2021	2021	NUM
issue-1106	239	6	,	,	PUNCT
issue-1106	239	7	from	from	ADP
issue-1106	239	8	https://www.acuitymag.com/finance/how-integrated-reporting-tells-the-valuestory	https://www.acuitymag.com/finance/how-integrated-reporting-tells-the-valuestory	NOUN
issue-1106	239	9	deloitte	deloitte	NOUN
issue-1106	239	10	(	(	PUNCT
issue-1106	239	11	2011	2011	NUM
issue-1106	239	12	)	)	PUNCT
issue-1106	239	13	.	.	PUNCT
issue-1106	240	1	integrated	integrate	VERB
issue-1106	240	2	reporting	reporting	NOUN
issue-1106	240	3	:	:	PUNCT
issue-1106	240	4	a	a	DET
issue-1106	240	5	better	well	ADJ
issue-1106	240	6	view	view	NOUN
issue-1106	240	7	?	?	PUNCT
issue-1106	241	1	retrieved	retrieve	VERB
issue-1106	241	2	march	march	PROPN
issue-1106	241	3	19	19	NUM
issue-1106	241	4	,	,	PUNCT
issue-1106	241	5	2021	2021	NUM
issue-1106	241	6	,	,	PUNCT
issue-1106	241	7	from	from	ADP
issue-1106	241	8	https://www.iasplus.com/	https://www.iasplus.com/	NOUN
issue-1106	241	9	en	en	PROPN
issue-1106	241	10	/	/	SYM
issue-1106	241	11	binary	binary	ADJ
issue-1106	241	12	/	/	SYM
issue-1106	241	13	sustain/1109integratedreportingview.pdf	sustain/1109integratedreportingview.pdf	PROPN
issue-1106	241	14	deloitte	deloitte	NOUN
issue-1106	241	15	.	.	PUNCT
issue-1106	242	1	(	(	PUNCT
issue-1106	242	2	2015	2015	NUM
issue-1106	242	3	)	)	PUNCT
issue-1106	242	4	.	.	PUNCT
issue-1106	243	1	integrated	integrate	VERB
issue-1106	243	2	reporting	reporting	NOUN
issue-1106	243	3	as	as	ADP
issue-1106	243	4	a	a	DET
issue-1106	243	5	driver	driver	NOUN
issue-1106	243	6	for	for	ADP
issue-1106	243	7	integrated	integrated	ADJ
issue-1106	243	8	thinking	thinking	NOUN
issue-1106	243	9	?	?	PUNCT
issue-1106	244	1	retrieved	retrieve	VERB
issue-1106	244	2	march	march	PROPN
issue-1106	244	3	22	22	NUM
issue-1106	244	4	,	,	PUNCT
issue-1106	244	5	2021	2021	NUM
issue-1106	244	6	,	,	PUNCT
issue-1106	244	7	from	from	ADP
issue-1106	244	8	https://www2.deloitte.com/content/dam/deloitte/nl/documents/risk/deloitte-nl-risk-integrated-reporting-adriver-for-integrated-thinking.pdf	https://www2.deloitte.com/content/dam/deloitte/nl/documents/risk/deloitte-nl-risk-integrated-reporting-adriver-for-integrated-thinking.pdf	PROPN
issue-1106	244	9	dragu	dragu	PROPN
issue-1106	244	10	ioana	ioana	PROPN
issue-1106	244	11	,	,	PUNCT
issue-1106	244	12	&	&	CCONJ
issue-1106	244	13	tiron	tiron	PROPN
issue-1106	244	14	-	-	PUNCT
issue-1106	244	15	tudor	tudor	PROPN
issue-1106	244	16	adriana	adriana	PROPN
issue-1106	244	17	(	(	PUNCT
issue-1106	244	18	2014	2014	NUM
issue-1106	244	19	)	)	PUNCT
issue-1106	244	20	.	.	PUNCT
issue-1106	245	1	research	research	NOUN
issue-1106	245	2	agenda	agenda	NOUN
issue-1106	245	3	on	on	ADP
issue-1106	245	4	integrated	integrated	ADJ
issue-1106	245	5	reporting	reporting	NOUN
issue-1106	245	6	:	:	PUNCT
issue-1106	245	7	new	new	ADJ
issue-1106	245	8	emergent	emergent	ADJ
issue-1106	245	9	theory	theory	NOUN
issue-1106	245	10	and	and	CCONJ
issue-1106	245	11	practice	practice	NOUN
issue-1106	245	12	.	.	PUNCT
issue-1106	246	1	procedia	procedia	ADJ
issue-1106	246	2	economics	economic	NOUN
issue-1106	246	3	and	and	CCONJ
issue-1106	246	4	finance	finance	NOUN
issue-1106	246	5	,	,	PUNCT
issue-1106	246	6	vol	vol	NOUN
issue-1106	246	7	.	.	PROPN
issue-1106	246	8	15	15	NUM
issue-1106	246	9	,	,	PUNCT
issue-1106	246	10	pp	pp	ADJ
issue-1106	246	11	.	.	PUNCT
issue-1106	247	1	221–227	221–227	NUM
issue-1106	247	2	.	.	PUNCT
issue-1106	247	3	doi	doi	NOUN
issue-1106	247	4	:	:	PUNCT
issue-1106	247	5	10.1016	10.1016	NUM
issue-1106	247	6	/	/	SYM
issue-1106	247	7	s2212	s2212	PROPN
issue-1106	247	8	-	-	PUNCT
issue-1106	247	9	5671(14)00488	5671(14)00488	NUM
issue-1106	247	10	-	-	PUNCT
issue-1106	247	11	2	2	NUM
issue-1106	247	12	eccles	eccle	NOUN
issue-1106	247	13	,	,	PUNCT
issue-1106	247	14	robert	robert	PROPN
issue-1106	247	15	g.	g.	PROPN
issue-1106	247	16	,	,	PUNCT
issue-1106	247	17	and	and	CCONJ
issue-1106	247	18	michael	michael	PROPN
issue-1106	247	19	krzus	krzus	PROPN
issue-1106	247	20	(	(	PUNCT
issue-1106	247	21	2010	2010	NUM
issue-1106	247	22	)	)	PUNCT
issue-1106	247	23	.	.	PUNCT
issue-1106	248	1	one	one	NUM
issue-1106	248	2	report	report	NOUN
issue-1106	248	3	:	:	PUNCT
issue-1106	248	4	integrated	integrate	VERB
issue-1106	248	5	reporting	reporting	NOUN
issue-1106	248	6	for	for	ADP
issue-1106	248	7	a	a	DET
issue-1106	248	8	sustainable	sustainable	ADJ
issue-1106	248	9	strategy	strategy	NOUN
issue-1106	248	10	.	.	PUNCT
issue-1106	248	11	  	  	SPACE
issue-1106	249	1	new	new	PROPN
issue-1106	249	2	york	york	PROPN
issue-1106	249	3	:	:	PUNCT
issue-1106	249	4	 	 	SPACE
issue-1106	249	5	john	john	PROPN
issue-1106	249	6	wiley	wiley	PROPN
issue-1106	249	7	&	&	CCONJ
issue-1106	249	8	sons	son	NOUN
issue-1106	249	9	.	.	PUNCT
issue-1106	250	1	flower	flower	PROPN
issue-1106	250	2	,	,	PUNCT
issue-1106	250	3	j.	j.	PROPN
issue-1106	250	4	(	(	PUNCT
issue-1106	250	5	2015	2015	NUM
issue-1106	250	6	)	)	PUNCT
issue-1106	250	7	.	.	PUNCT
issue-1106	251	1	“	"	PUNCT
issue-1106	251	2	the	the	DET
issue-1106	251	3	international	international	ADJ
issue-1106	251	4	integrated	integrated	ADJ
issue-1106	251	5	reporting	reporting	NOUN
issue-1106	251	6	council	council	NOUN
issue-1106	251	7	:	:	PUNCT
issue-1106	251	8	a	a	DET
issue-1106	251	9	story	story	NOUN
issue-1106	251	10	of	of	ADP
issue-1106	251	11	failure	failure	NOUN
issue-1106	251	12	”	"	PUNCT
issue-1106	251	13	.	.	PUNCT
issue-1106	252	1	critical	critical	ADJ
issue-1106	252	2	perspectives	perspective	NOUN
issue-1106	252	3	on	on	ADP
issue-1106	252	4	accounting	accounting	NOUN
issue-1106	252	5	,	,	PUNCT
issue-1106	252	6	vol	vol	NOUN
issue-1106	252	7	.	.	PROPN
issue-1106	252	8	27	27	NUM
issue-1106	252	9	,	,	PUNCT
issue-1106	252	10	pp	pp	ADJ
issue-1106	252	11	.	.	PUNCT
issue-1106	253	1	1–17	1–17	INTJ
issue-1106	253	2	.	.	PUNCT
issue-1106	254	1	doi	doi	NOUN
issue-1106	254	2	:	:	PUNCT
issue-1106	254	3	10.1016	10.1016	NUM
issue-1106	254	4	/	/	SYM
issue-1106	254	5	j.cpa.2014.07.002	j.cpa.2014.07.002	PROPN
issue-1106	254	6	gri	gri	PROPN
issue-1106	254	7	(	(	PUNCT
issue-1106	254	8	2017	2017	NUM
issue-1106	254	9	)	)	PUNCT
issue-1106	254	10	.	.	PUNCT
issue-1106	255	1	forging	forge	VERB
issue-1106	255	2	a	a	DET
issue-1106	255	3	path	path	NOUN
issue-1106	255	4	to	to	ADP
issue-1106	255	5	integrated	integrate	VERB
issue-1106	255	6	reporting	reporting	NOUN
issue-1106	255	7	.	.	PUNCT
issue-1106	256	1	insights	insight	NOUN
issue-1106	256	2	from	from	ADP
issue-1106	256	3	the	the	DET
issue-1106	256	4	gri	gri	PROPN
issue-1106	256	5	corporate	corporate	ADJ
issue-1106	256	6	leadership	leadership	NOUN
issue-1106	256	7	group	group	NOUN
issue-1106	256	8	on	on	ADP
issue-1106	256	9	integrated	integrate	VERB
issue-1106	256	10	reporting	reporting	NOUN
issue-1106	256	11	.	.	PUNCT
issue-1106	257	1	retrieved	retrieve	VERB
issue-1106	257	2	march	march	PROPN
issue-1106	257	3	19	19	NUM
issue-1106	257	4	,	,	PUNCT
issue-1106	257	5	2021	2021	NUM
issue-1106	257	6	,	,	PUNCT
issue-1106	257	7	from	from	ADP
issue-1106	257	8	http://integratedreportingsa.org/ircsa/wp-content/	http://integratedreportingsa.org/ircsa/wp-content/	PROPN
issue-1106	257	9	uploads/2017/05	uploads/2017/05	PROPN
issue-1106	257	10	/	/	SYM
issue-1106	257	11	gri	gri	PROPN
issue-1106	257	12	-	-	PUNCT
issue-1106	257	13	clg_integratedreporting.pdf	clg_integratedreporting.pdf	PROPN
issue-1106	257	14	ias	ias	PROPN
issue-1106	257	15	plus	plus	CCONJ
issue-1106	257	16	.	.	PUNCT
issue-1106	258	1	sustainability	sustainability	NOUN
issue-1106	258	2	reporting	reporting	NOUN
issue-1106	258	3	and	and	CCONJ
issue-1106	258	4	integrated	integrated	ADJ
issue-1106	258	5	reporting	reporting	NOUN
issue-1106	258	6	.	.	PUNCT
issue-1106	259	1	retrieved	retrieve	VERB
issue-1106	259	2	march	march	PROPN
issue-1106	259	3	23	23	NUM
issue-1106	259	4	,	,	PUNCT
issue-1106	259	5	2021	2021	NUM
issue-1106	259	6	,	,	PUNCT
issue-1106	259	7	from	from	ADP
issue-1106	259	8	https://www.iasplus.com/en/resources/sustainability/sustainability	https://www.iasplus.com/en/resources/sustainability/sustainability	PROPN
issue-1106	259	9	institute	institute	PROPN
issue-1106	259	10	of	of	ADP
issue-1106	259	11	management	management	NOUN
issue-1106	259	12	accountants	accountant	NOUN
issue-1106	259	13	(	(	PUNCT
issue-1106	259	14	2016	2016	NUM
issue-1106	259	15	)	)	PUNCT
issue-1106	259	16	.	.	PUNCT
issue-1106	260	1	from	from	ADP
issue-1106	260	2	share	share	NOUN
issue-1106	260	3	value	value	NOUN
issue-1106	260	4	to	to	ADP
issue-1106	260	5	shared	share	VERB
issue-1106	260	6	value	value	NOUN
issue-1106	260	7	:	:	PUNCT
issue-1106	260	8	exploring	explore	VERB
issue-1106	260	9	the	the	DET
issue-1106	260	10	role	role	NOUN
issue-1106	260	11	of	of	ADP
issue-1106	260	12	accountants	accountant	NOUN
issue-1106	260	13	in	in	ADP
issue-1106	260	14	developing	develop	VERB
issue-1106	260	15	integrated	integrated	ADJ
issue-1106	260	16	reporting	reporting	NOUN
issue-1106	260	17	in	in	ADP
issue-1106	260	18	practice	practice	NOUN
issue-1106	260	19	.	.	PUNCT
issue-1106	261	1	retrieved	retrieve	VERB
issue-1106	261	2	march	march	PROPN
issue-1106	261	3	19	19	NUM
issue-1106	261	4	,	,	PUNCT
issue-1106	261	5	2021	2021	NUM
issue-1106	261	6	,	,	PUNCT
issue-1106	261	7	from	from	ADP
issue-1106	261	8	https://www.imanet.org/insights-and-trends/external-reporting-and-disclosure-management/share-value-toshared-value?ssopc=1	https://www.imanet.org/insights-and-trends/external-reporting-and-disclosure-management/share-value-toshared-value?ssopc=1	PROPN
issue-1106	261	9	integrated	integrate	VERB
issue-1106	261	10	reporting	reporting	NOUN
issue-1106	261	11	and	and	CCONJ
issue-1106	261	12	change	change	NOUN
issue-1106	261	13	?	?	PUNCT
issue-1106	262	1	:	:	PUNCT
issue-1106	262	2	the	the	DET
issue-1106	262	3	impacts	impact	NOUN
issue-1106	262	4	after	after	ADP
issue-1106	262	5	a	a	DET
issue-1106	262	6	decade	decade	NOUN
issue-1106	262	7	of	of	ADP
issue-1106	262	8	integrated	integrated	ADJ
issue-1106	262	9	reporting	reporting	NOUN
issue-1106	262	10	.	.	PUNCT
issue-1106	263	1	journal	journal	NOUN
issue-1106	263	2	of	of	ADP
issue-1106	263	3	accounting	accounting	PROPN
issue-1106	263	4	&	&	CCONJ
issue-1106	263	5	organizational	organizational	ADJ
issue-1106	263	6	change	change	NOUN
issue-1106	263	7	,	,	PUNCT
issue-1106	263	8	2021	2021	NUM
issue-1106	263	9	.	.	PUNCT
issue-1106	264	1	retrieved	retrieve	VERB
issue-1106	264	2	march	march	PROPN
issue-1106	264	3	19	19	NUM
issue-1106	264	4	,	,	PUNCT
issue-1106	264	5	2021	2021	NUM
issue-1106	264	6	,	,	PUNCT
issue-1106	264	7	from	from	ADP
issue-1106	264	8	https://www.emeraldgrouppublishing.com/	https://www.emeraldgrouppublishing.com/	PROPN
issue-1106	264	9	journal	journal	PROPN
issue-1106	264	10	/	/	SYM
issue-1106	264	11	jaoc	jaoc	NOUN
issue-1106	264	12	/	/	SYM
issue-1106	264	13	integrated	integrate	VERB
issue-1106	264	14	-	-	PUNCT
issue-1106	264	15	reporting	reporting	NOUN
issue-1106	264	16	-	-	PUNCT
issue-1106	264	17	and	and	CCONJ
issue-1106	264	18	-	-	PUNCT
issue-1106	264	19	change	change	NOUN
issue-1106	264	20	-	-	PUNCT
issue-1106	264	21	impacts	impact	NOUN
issue-1106	264	22	-	-	PUNCT
issue-1106	264	23	after	after	ADP
issue-1106	264	24	-	-	PUNCT
issue-1106	264	25	a	a	DET
issue-1106	264	26	-	-	PUNCT
issue-1106	264	27	decade	decade	NOUN
issue-1106	264	28	-	-	PUNCT
issue-1106	264	29	integrated	integrate	VERB
issue-1106	264	30	-	-	PUNCT
issue-1106	264	31	reporting	report	VERB
issue-1106	264	32	international	international	ADJ
issue-1106	264	33	federation	federation	PROPN
issue-1106	264	34	of	of	ADP
issue-1106	264	35	accountants	accountant	NOUN
issue-1106	264	36	(	(	PUNCT
issue-1106	264	37	2014	2014	NUM
issue-1106	264	38	)	)	PUNCT
issue-1106	264	39	.	.	PUNCT
issue-1106	265	1	opening	open	VERB
issue-1106	265	2	remarks	remark	NOUN
issue-1106	265	3	to	to	ADP
issue-1106	265	4	world	world	NOUN
issue-1106	265	5	congress	congress	PROPN
issue-1106	265	6	of	of	ADP
issue-1106	265	7	accountants	accountant	NOUN
issue-1106	265	8	2014	2014	NUM
issue-1106	265	9	.	.	PUNCT
issue-1106	266	1	retrieved	retrieve	VERB
issue-1106	266	2	march	march	PROPN
issue-1106	266	3	19	19	NUM
issue-1106	266	4	,	,	PUNCT
issue-1106	266	5	2021	2021	NUM
issue-1106	266	6	,	,	PUNCT
issue-1106	266	7	from	from	ADP
issue-1106	266	8	https://www.ifac.org/news-events/2014-11/opening-remarks-world-congressaccountants-2014	https://www.ifac.org/news-events/2014-11/opening-remarks-world-congressaccountants-2014	PROPN
issue-1106	266	9	baltic	baltic	PROPN
issue-1106	266	10	journal	journal	PROPN
issue-1106	266	11	of	of	ADP
issue-1106	266	12	economic	economic	ADJ
issue-1106	266	13	studies	study	NOUN
issue-1106	266	14	138	138	NUM
issue-1106	266	15	vol	vol	NOUN
issue-1106	266	16	.	.	PROPN
issue-1106	267	1	7	7	NUM
issue-1106	268	1	no	no	NOUN
issue-1106	268	2	.	.	NOUN
issue-1106	268	3	2	2	NUM
issue-1106	268	4	,	,	PUNCT
issue-1106	268	5	2021	2021	NUM
issue-1106	268	6	international	international	PROPN
issue-1106	268	7	federation	federation	PROPN
issue-1106	268	8	of	of	ADP
issue-1106	268	9	accountants	accountant	NOUN
issue-1106	268	10	(	(	PUNCT
issue-1106	268	11	2017	2017	NUM
issue-1106	268	12	)	)	PUNCT
issue-1106	268	13	.	.	PUNCT
issue-1106	269	1	enhancing	enhance	VERB
issue-1106	269	2	organizational	organizational	ADJ
issue-1106	269	3	reporting	reporting	NOUN
issue-1106	269	4	:	:	PUNCT
issue-1106	269	5	integrated	integrate	VERB
issue-1106	269	6	reporting	reporting	NOUN
issue-1106	269	7	key	key	NOUN
issue-1106	269	8	.	.	PUNCT
issue-1106	270	1	retrieved	retrieve	VERB
issue-1106	270	2	march	march	PROPN
issue-1106	270	3	19	19	NUM
issue-1106	270	4	,	,	PUNCT
issue-1106	270	5	2021	2021	NUM
issue-1106	270	6	,	,	PUNCT
issue-1106	270	7	from	from	ADP
issue-1106	270	8	https://www.ifac.org/knowledge-gateway/contributing-global-economy/	https://www.ifac.org/knowledge-gateway/contributing-global-economy/	AUX
issue-1106	270	9	publications	publication	NOUN
issue-1106	270	10	/	/	SYM
issue-1106	270	11	enhancing	enhance	VERB
issue-1106	270	12	-	-	PUNCT
issue-1106	270	13	organizational	organizational	ADJ
issue-1106	270	14	-	-	PUNCT
issue-1106	270	15	reporting	reporting	NOUN
issue-1106	270	16	-	-	PUNCT
issue-1106	270	17	integrated	integrate	VERB
issue-1106	270	18	-	-	PUNCT
issue-1106	270	19	reporting	reporting	NOUN
issue-1106	270	20	-	-	PUNCT
issue-1106	270	21	key	key	NOUN
issue-1106	270	22	international	international	ADJ
issue-1106	270	23	integrated	integrated	ADJ
issue-1106	270	24	reporting	reporting	NOUN
issue-1106	270	25	council	council	NOUN
issue-1106	270	26	(	(	PUNCT
issue-1106	270	27	iirc	iirc	NOUN
issue-1106	270	28	)	)	PUNCT
issue-1106	270	29	(	(	PUNCT
issue-1106	270	30	2018	2018	NUM
issue-1106	270	31	)	)	PUNCT
issue-1106	270	32	.	.	PUNCT
issue-1106	271	1	building	build	VERB
issue-1106	271	2	momentum	momentum	NOUN
issue-1106	271	3	:	:	PUNCT
issue-1106	271	4	iirc	iirc	ADV
issue-1106	271	5	integrated	integrate	VERB
issue-1106	271	6	report	report	NOUN
issue-1106	271	7	2018	2018	NUM
issue-1106	271	8	.	.	PUNCT
issue-1106	272	1	retrieved	retrieve	VERB
issue-1106	272	2	march	march	PROPN
issue-1106	272	3	19	19	NUM
issue-1106	272	4	,	,	PUNCT
issue-1106	272	5	2021	2021	NUM
issue-1106	272	6	,	,	PUNCT
issue-1106	272	7	from	from	ADP
issue-1106	272	8	https://integratedreporting.org/integratedreport2018/download/pdf/iirc	https://integratedreporting.org/integratedreport2018/download/pdf/iirc	NOUN
issue-1106	272	9	_	_	NOUN
issue-1106	272	10	integrated_report_2018.pdf	integrated_report_2018.pdf	PROPN
issue-1106	272	11	milne	milne	PROPN
issue-1106	272	12	,	,	PUNCT
issue-1106	272	13	m.	m.	NOUN
issue-1106	272	14	j.	j.	PROPN
issue-1106	272	15	,	,	PUNCT
issue-1106	272	16	&	&	CCONJ
issue-1106	272	17	gray	gray	PROPN
issue-1106	272	18	,	,	PUNCT
issue-1106	272	19	r.	r.	PROPN
issue-1106	272	20	(	(	PUNCT
issue-1106	272	21	2013	2013	NUM
issue-1106	272	22	)	)	PUNCT
issue-1106	272	23	.	.	PUNCT
issue-1106	273	1	“	"	PUNCT
issue-1106	273	2	w(h)ither	w(h)ither	ADJ
issue-1106	273	3	ecology	ecology	NOUN
issue-1106	273	4	?	?	PUNCT
issue-1106	274	1	the	the	DET
issue-1106	274	2	triple	triple	ADJ
issue-1106	274	3	bottom	bottom	ADJ
issue-1106	274	4	line	line	NOUN
issue-1106	274	5	,	,	PUNCT
issue-1106	274	6	the	the	DET
issue-1106	274	7	global	global	ADJ
issue-1106	274	8	reporting	reporting	NOUN
issue-1106	274	9	initiative	initiative	NOUN
issue-1106	274	10	,	,	PUNCT
issue-1106	274	11	and	and	CCONJ
issue-1106	274	12	corporate	corporate	ADJ
issue-1106	274	13	sustainability	sustainability	NOUN
issue-1106	274	14	reporting	reporting	NOUN
issue-1106	274	15	”	"	PUNCT
issue-1106	274	16	,	,	PUNCT
issue-1106	274	17	journal	journal	NOUN
issue-1106	274	18	of	of	ADP
issue-1106	274	19	business	business	NOUN
issue-1106	274	20	ethics	ethic	NOUN
issue-1106	274	21	,	,	PUNCT
issue-1106	274	22	vol	vol	NOUN
issue-1106	274	23	.	.	PROPN
issue-1106	274	24	118	118	NUM
issue-1106	274	25	,	,	PUNCT
issue-1106	274	26	no	no	INTJ
issue-1106	274	27	.	.	NOUN
issue-1106	274	28	1	1	NUM
issue-1106	274	29	,	,	PUNCT
issue-1106	274	30	pp	pp	ADJ
issue-1106	274	31	.	.	PUNCT
issue-1106	275	1	13–29	13–29	NUM
issue-1106	275	2	.	.	PUNCT
issue-1106	276	1	doi	doi	NOUN
issue-1106	276	2	:	:	PUNCT
issue-1106	276	3	10.1007	10.1007	NUM
issue-1106	276	4	/	/	SYM
issue-1106	276	5	s10551	s10551	NOUN
issue-1106	276	6	-	-	PUNCT
issue-1106	276	7	0121543	0121543	NUM
issue-1106	276	8	-	-	PUNCT
issue-1106	276	9	8	8	NUM
issue-1106	276	10	solomon	solomon	PROPN
issue-1106	276	11	,	,	PUNCT
issue-1106	276	12	j.	j.	PROPN
issue-1106	276	13	,	,	PUNCT
issue-1106	276	14	&	&	CCONJ
issue-1106	276	15	maroun	maroun	PROPN
issue-1106	276	16	,	,	PUNCT
issue-1106	276	17	w.	w.	PROPN
issue-1106	276	18	(	(	PUNCT
issue-1106	276	19	2012	2012	NUM
issue-1106	276	20	)	)	PUNCT
issue-1106	276	21	.	.	PUNCT
issue-1106	277	1	“	"	PUNCT
issue-1106	277	2	integrated	integrated	ADJ
issue-1106	277	3	reporting	reporting	NOUN
issue-1106	277	4	:	:	PUNCT
issue-1106	277	5	the	the	DET
issue-1106	277	6	influence	influence	NOUN
issue-1106	277	7	of	of	ADP
issue-1106	277	8	king	king	PROPN
issue-1106	277	9	iii	iii	PROPN
issue-1106	277	10	on	on	ADP
issue-1106	277	11	social	social	ADJ
issue-1106	277	12	,	,	PUNCT
issue-1106	277	13	ethical	ethical	ADJ
issue-1106	277	14	and	and	CCONJ
issue-1106	277	15	environmental	environmental	ADJ
issue-1106	277	16	reporting	reporting	NOUN
issue-1106	277	17	”	"	PUNCT
issue-1106	277	18	,	,	PUNCT
issue-1106	277	19	the	the	DET
issue-1106	277	20	association	association	NOUN
issue-1106	277	21	of	of	ADP
issue-1106	277	22	chartered	chartered	ADJ
issue-1106	277	23	certified	certify	VERB
issue-1106	277	24	accountants	accountant	NOUN
issue-1106	277	25	,	,	PUNCT
issue-1106	277	26	london	london	PROPN
issue-1106	277	27	.	.	PUNCT
issue-1106	278	1	tweedie	tweedie	PROPN
issue-1106	278	2	,	,	PUNCT
issue-1106	278	3	d.	d.	PROPN
issue-1106	278	4	,	,	PUNCT
issue-1106	278	5	&	&	CCONJ
issue-1106	278	6	martinov	martinov	PROPN
issue-1106	278	7	-	-	PUNCT
issue-1106	278	8	bennie	bennie	PROPN
issue-1106	278	9	,	,	PUNCT
issue-1106	278	10	n.	n.	NOUN
issue-1106	278	11	(	(	PUNCT
issue-1106	278	12	2015	2015	NUM
issue-1106	278	13	)	)	PUNCT
issue-1106	278	14	.	.	PUNCT
issue-1106	279	1	“	"	PUNCT
issue-1106	279	2	entitlements	entitlement	NOUN
issue-1106	279	3	and	and	CCONJ
issue-1106	279	4	time	time	NOUN
issue-1106	279	5	:	:	PUNCT
issue-1106	279	6	integrated	integrate	VERB
issue-1106	279	7	reporting	reporting	NOUN
issue-1106	279	8	's	's	PART
issue-1106	279	9	double	double	ADJ
issue-1106	279	10	-	-	PUNCT
issue-1106	279	11	edged	edge	VERB
issue-1106	279	12	agenda	agenda	NOUN
issue-1106	279	13	”	"	PUNCT
issue-1106	279	14	.	.	PUNCT
issue-1106	280	1	social	social	ADJ
issue-1106	280	2	and	and	CCONJ
issue-1106	280	3	environmental	environmental	ADJ
issue-1106	280	4	accountability	accountability	NOUN
issue-1106	280	5	journal	journal	NOUN
issue-1106	280	6	,	,	PUNCT
issue-1106	280	7	vol	vol	NOUN
issue-1106	280	8	.	.	PROPN
issue-1106	280	9	35	35	NUM
issue-1106	280	10	,	,	PUNCT
issue-1106	280	11	iss	iss	PROPN
issue-1106	280	12	.	.	PROPN
issue-1106	280	13	1	1	NUM
issue-1106	280	14	,	,	PUNCT
issue-1106	280	15	pp	pp	ADJ
issue-1106	280	16	.	.	PUNCT
issue-1106	281	1	49–61	49–61	X
issue-1106	281	2	.	.	PUNCT
issue-1106	282	1	doi	doi	NOUN
issue-1106	282	2	:	:	PUNCT
issue-1106	282	3	10.1080/0969160x.2015.1007466	10.1080/0969160x.2015.1007466	PROPN