id	sid	tid	token	lemma	pos
issue-2498	1	1	baltic	baltic	PROPN
issue-2498	1	2	journal	journal	PROPN
issue-2498	1	3	of	of	ADP
issue-2498	1	4	economic	economic	ADJ
issue-2498	1	5	studies	study	NOUN
issue-2498	1	6	200	200	NUM
issue-2498	1	7	vol	vol	NOUN
issue-2498	1	8	.	.	PUNCT
issue-2498	2	1	10	10	NUM
issue-2498	2	2	no	no	NOUN
issue-2498	2	3	.	.	NOUN
issue-2498	3	1	3	3	NUM
issue-2498	3	2	,	,	PUNCT
issue-2498	3	3	2024	2024	NUM
issue-2498	3	4	this	this	PRON
issue-2498	3	5	is	be	AUX
issue-2498	3	6	an	an	DET
issue-2498	3	7	open	open	ADJ
issue-2498	3	8	access	access	NOUN
issue-2498	3	9	article	article	NOUN
issue-2498	3	10	,	,	PUNCT
issue-2498	3	11	distributed	distribute	VERB
issue-2498	3	12	under	under	ADP
issue-2498	3	13	the	the	DET
issue-2498	3	14	terms	term	NOUN
issue-2498	3	15	of	of	ADP
issue-2498	3	16	the	the	DET
issue-2498	3	17	creative	creative	ADJ
issue-2498	3	18	commons	common	NOUN
issue-2498	3	19	attribution	attribution	NOUN
issue-2498	3	20	cc	cc	VERB
issue-2498	3	21	by	by	ADP
issue-2498	3	22	4.0	4.0	NUM
issue-2498	3	23	1	1	NUM
issue-2498	3	24	odesa	odesa	NOUN
issue-2498	3	25	national	national	PROPN
issue-2498	3	26	university	university	PROPN
issue-2498	3	27	of	of	ADP
issue-2498	3	28	technology	technology	NOUN
issue-2498	3	29	,	,	PUNCT
issue-2498	3	30	ukraine	ukraine	NOUN
issue-2498	3	31	(	(	PUNCT
issue-2498	3	32	corresponding	correspond	VERB
issue-2498	3	33	author	author	NOUN
issue-2498	3	34	)	)	PUNCT
issue-2498	3	35	e	e	NOUN
issue-2498	3	36	-	-	NOUN
issue-2498	3	37	mail	mail	NOUN
issue-2498	3	38	:	:	PUNCT
issue-2498	4	1	oleg@ethicontrol.com	oleg@ethicontrol.com	X
issue-2498	4	2	orcid	orcid	NOUN
issue-2498	4	3	:	:	PUNCT
issue-2498	4	4	https://orcid.org/0000-0003-1731-5845	https://orcid.org/0000-0003-1731-5845	PROPN
issue-2498	4	5	2	2	NUM
issue-2498	4	6	petro	petro	NOUN
issue-2498	4	7	mohyla	mohyla	PROPN
issue-2498	4	8	black	black	PROPN
issue-2498	4	9	sea	sea	PROPN
issue-2498	4	10	national	national	PROPN
issue-2498	4	11	university	university	PROPN
issue-2498	4	12	,	,	PUNCT
issue-2498	4	13	ukraine	ukraine	NOUN
issue-2498	4	14	e	e	NOUN
issue-2498	4	15	-	-	NOUN
issue-2498	4	16	mail	mail	NOUN
issue-2498	4	17	:	:	PUNCT
issue-2498	4	18	kot2813028@gmail.com	kot2813028@gmail.com	X
issue-2498	5	1	orcid	orcid	NUM
issue-2498	5	2	:	:	PUNCT
issue-2498	5	3	https://orcid.org/0000-0001-5239-5516	https://orcid.org/0000-0001-5239-5516	PROPN
issue-2498	5	4	3	3	NUM
issue-2498	5	5	tas	tas	NOUN
issue-2498	5	6	asset	asset	NOUN
issue-2498	5	7	management	management	NOUN
issue-2498	5	8	,	,	PUNCT
issue-2498	5	9	ukraine	ukraine	NOUN
issue-2498	5	10	e	e	NOUN
issue-2498	5	11	-	-	NOUN
issue-2498	5	12	mail	mail	NOUN
issue-2498	5	13	:	:	PUNCT
issue-2498	6	1	xaxalev@ukr.net	xaxalev@ukr.net	PROPN
issue-2498	6	2	orcid	orcid	PROPN
issue-2498	6	3	:	:	PUNCT
issue-2498	6	4	https://orcid.org/0009-0007-4861-3550	https://orcid.org/0009-0007-4861-3550	PROPN
issue-2498	6	5	doi	doi	PROPN
issue-2498	6	6	:	:	PUNCT
issue-2498	6	7	https://doi.org/10.30525/2256-0742/2024-10-3-200-206	https://doi.org/10.30525/2256-0742/2024-10-3-200-206	PROPN
issue-2498	6	8	fiscal	fiscal	ADJ
issue-2498	6	9	aspects	aspect	NOUN
issue-2498	6	10	of	of	ADP
issue-2498	6	11	esg	esg	PROPN
issue-2498	6	12	business	business	NOUN
issue-2498	6	13	development	development	PROPN
issue-2498	6	14	concepts	concept	NOUN
issue-2498	6	15	oleg	oleg	PROPN
issue-2498	6	16	lagodiyenko1	lagodiyenko1	PROPN
issue-2498	6	17	,	,	PUNCT
issue-2498	6	18	alla	alla	NOUN
issue-2498	6	19	uzhva2	uzhva2	PROPN
issue-2498	6	20	,	,	PUNCT
issue-2498	6	21	dmytro	dmytro	PROPN
issue-2498	6	22	khakhaliev3	khakhaliev3	PROPN
issue-2498	6	23	abstract	abstract	PROPN
issue-2498	6	24	.	.	PUNCT
issue-2498	7	1	the	the	DET
issue-2498	7	2	subject	subject	NOUN
issue-2498	7	3	of	of	ADP
issue-2498	7	4	the	the	DET
issue-2498	7	5	study	study	NOUN
issue-2498	7	6	is	be	AUX
issue-2498	7	7	the	the	DET
issue-2498	7	8	fiscal	fiscal	ADJ
issue-2498	7	9	aspects	aspect	NOUN
issue-2498	7	10	of	of	ADP
issue-2498	7	11	the	the	DET
issue-2498	7	12	esg	esg	NOUN
issue-2498	7	13	concept	concept	NOUN
issue-2498	7	14	of	of	ADP
issue-2498	7	15	business	business	NOUN
issue-2498	7	16	development	development	NOUN
issue-2498	7	17	.	.	PUNCT
issue-2498	8	1	methodology	methodology	NOUN
issue-2498	8	2	.	.	PUNCT
issue-2498	9	1	the	the	DET
issue-2498	9	2	study	study	NOUN
issue-2498	9	3	uses	use	VERB
issue-2498	9	4	general	general	ADJ
issue-2498	9	5	scientific	scientific	ADJ
issue-2498	9	6	methods	method	NOUN
issue-2498	9	7	,	,	PUNCT
issue-2498	9	8	in	in	ADP
issue-2498	9	9	particular	particular	ADJ
issue-2498	9	10	,	,	PUNCT
issue-2498	9	11	theoretical	theoretical	ADJ
issue-2498	9	12	generalisation	generalisation	NOUN
issue-2498	9	13	,	,	PUNCT
issue-2498	9	14	methods	method	NOUN
issue-2498	9	15	of	of	ADP
issue-2498	9	16	analysis	analysis	NOUN
issue-2498	9	17	and	and	CCONJ
issue-2498	9	18	synthesis	synthesis	NOUN
issue-2498	9	19	and	and	CCONJ
issue-2498	9	20	statistical	statistical	ADJ
issue-2498	9	21	analysis	analysis	NOUN
issue-2498	9	22	,	,	PUNCT
issue-2498	9	23	as	as	ADV
issue-2498	9	24	well	well	ADV
issue-2498	9	25	as	as	ADP
issue-2498	9	26	the	the	DET
issue-2498	9	27	graphical	graphical	ADJ
issue-2498	9	28	method	method	NOUN
issue-2498	9	29	to	to	PART
issue-2498	9	30	visualise	visualise	VERB
issue-2498	9	31	the	the	DET
issue-2498	9	32	results	result	NOUN
issue-2498	9	33	of	of	ADP
issue-2498	9	34	the	the	DET
issue-2498	9	35	study	study	NOUN
issue-2498	9	36	.	.	PUNCT
issue-2498	10	1	the	the	DET
issue-2498	10	2	purpose	purpose	NOUN
issue-2498	10	3	of	of	ADP
issue-2498	10	4	the	the	DET
issue-2498	10	5	study	study	NOUN
issue-2498	10	6	is	be	AUX
issue-2498	10	7	to	to	PART
issue-2498	10	8	analyse	analyse	VERB
issue-2498	10	9	the	the	DET
issue-2498	10	10	strategic	strategic	ADJ
issue-2498	10	11	guidelines	guideline	NOUN
issue-2498	10	12	of	of	ADP
issue-2498	10	13	tax	tax	NOUN
issue-2498	10	14	policy	policy	NOUN
issue-2498	10	15	through	through	ADP
issue-2498	10	16	the	the	DET
issue-2498	10	17	prism	prism	NOUN
issue-2498	10	18	of	of	ADP
issue-2498	10	19	the	the	DET
issue-2498	10	20	esg	esg	PROPN
issue-2498	10	21	concept	concept	NOUN
issue-2498	10	22	.	.	PUNCT
issue-2498	11	1	conclusion	conclusion	NOUN
issue-2498	11	2	.	.	PUNCT
issue-2498	12	1	the	the	DET
issue-2498	12	2	fiscal	fiscal	ADJ
issue-2498	12	3	aspects	aspect	NOUN
issue-2498	12	4	of	of	ADP
issue-2498	12	5	the	the	DET
issue-2498	12	6	esg	esg	NOUN
issue-2498	12	7	concept	concept	NOUN
issue-2498	12	8	are	be	AUX
issue-2498	12	9	an	an	DET
issue-2498	12	10	important	important	ADJ
issue-2498	12	11	element	element	NOUN
issue-2498	12	12	in	in	ADP
issue-2498	12	13	understanding	understand	VERB
issue-2498	12	14	its	its	PRON
issue-2498	12	15	impact	impact	NOUN
issue-2498	12	16	on	on	ADP
issue-2498	12	17	business	business	NOUN
issue-2498	12	18	.	.	PUNCT
issue-2498	13	1	they	they	PRON
issue-2498	13	2	include	include	VERB
issue-2498	13	3	various	various	ADJ
issue-2498	13	4	tax	tax	NOUN
issue-2498	13	5	incentives	incentive	NOUN
issue-2498	13	6	and	and	CCONJ
issue-2498	13	7	mechanisms	mechanism	NOUN
issue-2498	13	8	that	that	PRON
issue-2498	13	9	promote	promote	VERB
issue-2498	13	10	the	the	DET
issue-2498	13	11	implementation	implementation	NOUN
issue-2498	13	12	of	of	ADP
issue-2498	13	13	esg	esg	NOUN
issue-2498	13	14	standards	standard	NOUN
issue-2498	13	15	and	and	CCONJ
issue-2498	13	16	take	take	VERB
issue-2498	13	17	into	into	ADP
issue-2498	13	18	account	account	NOUN
issue-2498	13	19	the	the	DET
issue-2498	13	20	consequences	consequence	NOUN
issue-2498	13	21	of	of	ADP
issue-2498	13	22	non	non	ADJ
issue-2498	13	23	-	-	NOUN
issue-2498	13	24	compliance	compliance	NOUN
issue-2498	13	25	for	for	ADP
issue-2498	13	26	businesses	business	NOUN
issue-2498	13	27	.	.	PUNCT
issue-2498	14	1	in	in	ADP
issue-2498	14	2	particular	particular	ADJ
issue-2498	14	3	,	,	PUNCT
issue-2498	14	4	fiscal	fiscal	ADJ
issue-2498	14	5	policy	policy	NOUN
issue-2498	14	6	includes	include	VERB
issue-2498	14	7	tax	tax	NOUN
issue-2498	14	8	incentives	incentive	NOUN
issue-2498	14	9	for	for	ADP
issue-2498	14	10	businesses	business	NOUN
issue-2498	14	11	that	that	PRON
issue-2498	14	12	invest	invest	VERB
issue-2498	14	13	in	in	ADP
issue-2498	14	14	green	green	ADJ
issue-2498	14	15	development	development	NOUN
issue-2498	14	16	,	,	PUNCT
issue-2498	14	17	support	support	VERB
issue-2498	14	18	social	social	ADJ
issue-2498	14	19	initiatives	initiative	NOUN
issue-2498	14	20	or	or	CCONJ
issue-2498	14	21	improve	improve	VERB
issue-2498	14	22	corporate	corporate	ADJ
issue-2498	14	23	governance	governance	NOUN
issue-2498	14	24	.	.	PUNCT
issue-2498	15	1	in	in	ADP
issue-2498	15	2	a	a	DET
issue-2498	15	3	broad	broad	ADJ
issue-2498	15	4	sense	sense	NOUN
issue-2498	15	5	,	,	PUNCT
issue-2498	15	6	instruments	instrument	NOUN
issue-2498	15	7	such	such	ADJ
issue-2498	15	8	as	as	ADP
issue-2498	15	9	environmental	environmental	ADJ
issue-2498	15	10	taxes	taxis	NOUN
issue-2498	15	11	are	be	AUX
issue-2498	15	12	aimed	aim	VERB
issue-2498	15	13	at	at	ADP
issue-2498	15	14	achieving	achieve	VERB
issue-2498	15	15	sustainable	sustainable	ADJ
issue-2498	15	16	growth	growth	NOUN
issue-2498	15	17	and	and	CCONJ
issue-2498	15	18	economic	economic	ADJ
issue-2498	15	19	development	development	NOUN
issue-2498	15	20	.	.	PUNCT
issue-2498	16	1	strategic	strategic	ADJ
issue-2498	16	2	tax	tax	NOUN
issue-2498	16	3	policy	policy	NOUN
issue-2498	16	4	guidelines	guideline	NOUN
issue-2498	16	5	under	under	ADP
issue-2498	16	6	the	the	DET
issue-2498	16	7	esg	esg	NOUN
issue-2498	16	8	approach	approach	NOUN
issue-2498	16	9	include	include	VERB
issue-2498	16	10	encouraging	encourage	VERB
issue-2498	16	11	investment	investment	NOUN
issue-2498	16	12	in	in	ADP
issue-2498	16	13	sustainable	sustainable	ADJ
issue-2498	16	14	technologies	technology	NOUN
issue-2498	16	15	through	through	ADP
issue-2498	16	16	tax	tax	NOUN
issue-2498	16	17	incentives	incentive	NOUN
issue-2498	16	18	for	for	ADP
issue-2498	16	19	companies	company	NOUN
issue-2498	16	20	investing	invest	VERB
issue-2498	16	21	in	in	ADP
issue-2498	16	22	renewable	renewable	ADJ
issue-2498	16	23	energy	energy	NOUN
issue-2498	16	24	and	and	CCONJ
issue-2498	16	25	environmentally	environmentally	ADV
issue-2498	16	26	friendly	friendly	ADJ
issue-2498	16	27	projects	project	NOUN
issue-2498	16	28	.	.	PUNCT
issue-2498	17	1	social	social	ADJ
issue-2498	17	2	initiatives	initiative	NOUN
issue-2498	17	3	are	be	AUX
issue-2498	17	4	supported	support	VERB
issue-2498	17	5	through	through	ADP
issue-2498	17	6	tax	tax	NOUN
issue-2498	17	7	rebates	rebate	NOUN
issue-2498	17	8	for	for	ADP
issue-2498	17	9	companies	company	NOUN
issue-2498	17	10	that	that	PRON
issue-2498	17	11	develop	develop	VERB
issue-2498	17	12	programmes	programme	NOUN
issue-2498	17	13	to	to	PART
issue-2498	17	14	develop	develop	VERB
issue-2498	17	15	local	local	ADJ
issue-2498	17	16	communities	community	NOUN
issue-2498	17	17	and	and	CCONJ
issue-2498	17	18	improve	improve	VERB
issue-2498	17	19	working	working	NOUN
issue-2498	17	20	conditions	condition	NOUN
issue-2498	17	21	.	.	PUNCT
issue-2498	18	1	corporate	corporate	ADJ
issue-2498	18	2	governance	governance	NOUN
issue-2498	18	3	regulations	regulation	NOUN
issue-2498	18	4	require	require	VERB
issue-2498	18	5	companies	company	NOUN
issue-2498	18	6	to	to	PART
issue-2498	18	7	report	report	VERB
issue-2498	18	8	on	on	ADP
issue-2498	18	9	the	the	DET
issue-2498	18	10	environmental	environmental	ADJ
issue-2498	18	11	,	,	PUNCT
issue-2498	18	12	social	social	ADJ
issue-2498	18	13	and	and	CCONJ
issue-2498	18	14	governance	governance	NOUN
issue-2498	18	15	aspects	aspect	NOUN
issue-2498	18	16	of	of	ADP
issue-2498	18	17	their	their	PRON
issue-2498	18	18	activities	activity	NOUN
issue-2498	18	19	.	.	PUNCT
issue-2498	19	1	promoting	promote	VERB
issue-2498	19	2	the	the	DET
issue-2498	19	3	circular	circular	ADJ
issue-2498	19	4	economy	economy	NOUN
issue-2498	19	5	includes	include	VERB
issue-2498	19	6	tax	tax	NOUN
issue-2498	19	7	incentives	incentive	NOUN
issue-2498	19	8	for	for	ADP
issue-2498	19	9	companies	company	NOUN
issue-2498	19	10	that	that	PRON
issue-2498	19	11	implement	implement	VERB
issue-2498	19	12	recycling	recycling	NOUN
issue-2498	19	13	and	and	CCONJ
issue-2498	19	14	waste	waste	NOUN
issue-2498	19	15	reduction	reduction	NOUN
issue-2498	19	16	practices	practice	NOUN
issue-2498	19	17	.	.	PUNCT
issue-2498	20	1	support	support	NOUN
issue-2498	20	2	for	for	ADP
issue-2498	20	3	small	small	ADJ
issue-2498	20	4	and	and	CCONJ
issue-2498	20	5	medium	medium	ADJ
issue-2498	20	6	-	-	PUNCT
issue-2498	20	7	sized	sized	ADJ
issue-2498	20	8	businesses	business	NOUN
issue-2498	20	9	includes	include	VERB
issue-2498	20	10	tax	tax	NOUN
issue-2498	20	11	incentives	incentive	NOUN
issue-2498	20	12	for	for	ADP
issue-2498	20	13	smes	sme	NOUN
issue-2498	20	14	that	that	PRON
issue-2498	20	15	implement	implement	VERB
issue-2498	20	16	esg	esg	NOUN
issue-2498	20	17	standards	standard	NOUN
issue-2498	20	18	and	and	CCONJ
issue-2498	20	19	easier	easy	ADJ
issue-2498	20	20	access	access	NOUN
issue-2498	20	21	to	to	ADP
issue-2498	20	22	green	green	ADJ
issue-2498	20	23	finance	finance	NOUN
issue-2498	20	24	.	.	PUNCT
issue-2498	21	1	international	international	ADJ
issue-2498	21	2	cooperation	cooperation	NOUN
issue-2498	21	3	involves	involve	VERB
issue-2498	21	4	bringing	bring	VERB
issue-2498	21	5	tax	tax	NOUN
issue-2498	21	6	policy	policy	NOUN
issue-2498	21	7	in	in	ADP
issue-2498	21	8	line	line	NOUN
issue-2498	21	9	with	with	ADP
issue-2498	21	10	international	international	ADJ
issue-2498	21	11	esg	esg	PROPN
issue-2498	21	12	standards	standard	NOUN
issue-2498	21	13	and	and	CCONJ
issue-2498	21	14	participating	participate	VERB
issue-2498	21	15	in	in	ADP
issue-2498	21	16	global	global	ADJ
issue-2498	21	17	tax	tax	NOUN
issue-2498	21	18	transparency	transparency	NOUN
issue-2498	21	19	initiatives	initiative	NOUN
issue-2498	21	20	.	.	PUNCT
issue-2498	22	1	adaptation	adaptation	NOUN
issue-2498	22	2	to	to	PART
issue-2498	22	3	climate	climate	NOUN
issue-2498	22	4	change	change	NOUN
issue-2498	22	5	includes	include	VERB
issue-2498	22	6	the	the	DET
issue-2498	22	7	introduction	introduction	NOUN
issue-2498	22	8	of	of	ADP
issue-2498	22	9	taxes	taxis	NOUN
issue-2498	22	10	on	on	ADP
issue-2498	22	11	greenhouse	greenhouse	NOUN
issue-2498	22	12	gas	gas	NOUN
issue-2498	22	13	emissions	emission	NOUN
issue-2498	22	14	and	and	CCONJ
issue-2498	22	15	the	the	DET
issue-2498	22	16	transition	transition	NOUN
issue-2498	22	17	to	to	ADP
issue-2498	22	18	low	low	ADJ
issue-2498	22	19	-	-	PUNCT
issue-2498	22	20	carbon	carbon	NOUN
issue-2498	22	21	business	business	NOUN
issue-2498	22	22	models	model	NOUN
issue-2498	22	23	.	.	PUNCT
issue-2498	23	1	green	green	ADJ
issue-2498	23	2	project	project	NOUN
issue-2498	23	3	financing	financing	NOUN
issue-2498	23	4	involves	involve	VERB
issue-2498	23	5	the	the	DET
issue-2498	23	6	use	use	NOUN
issue-2498	23	7	of	of	ADP
issue-2498	23	8	tax	tax	NOUN
issue-2498	23	9	revenues	revenue	NOUN
issue-2498	23	10	to	to	PART
issue-2498	23	11	support	support	VERB
issue-2498	23	12	green	green	ADJ
issue-2498	23	13	initiatives	initiative	NOUN
issue-2498	23	14	.	.	PUNCT
issue-2498	24	1	innovations	innovation	NOUN
issue-2498	24	2	in	in	ADP
issue-2498	24	3	tax	tax	NOUN
issue-2498	24	4	administration	administration	NOUN
issue-2498	24	5	are	be	AUX
issue-2498	24	6	being	be	AUX
issue-2498	24	7	introduced	introduce	VERB
issue-2498	24	8	through	through	ADP
issue-2498	24	9	new	new	ADJ
issue-2498	24	10	technologies	technology	NOUN
issue-2498	24	11	,	,	PUNCT
issue-2498	24	12	and	and	CCONJ
issue-2498	24	13	education	education	NOUN
issue-2498	24	14	and	and	CCONJ
issue-2498	24	15	training	training	NOUN
issue-2498	24	16	include	include	VERB
issue-2498	24	17	funding	funding	NOUN
issue-2498	24	18	for	for	ADP
issue-2498	24	19	esg	esg	NOUN
issue-2498	24	20	training	training	NOUN
issue-2498	24	21	programmes	programme	NOUN
issue-2498	24	22	.	.	PUNCT
issue-2498	25	1	these	these	DET
issue-2498	25	2	guidelines	guideline	NOUN
issue-2498	25	3	will	will	AUX
issue-2498	25	4	help	help	VERB
issue-2498	25	5	businesses	business	NOUN
issue-2498	25	6	adapt	adapt	VERB
issue-2498	25	7	to	to	ADP
issue-2498	25	8	new	new	ADJ
issue-2498	25	9	conditions	condition	NOUN
issue-2498	25	10	,	,	PUNCT
issue-2498	25	11	create	create	VERB
issue-2498	25	12	sustainable	sustainable	ADJ
issue-2498	25	13	value	value	NOUN
issue-2498	25	14	and	and	CCONJ
issue-2498	25	15	meet	meet	VERB
issue-2498	25	16	modern	modern	ADJ
issue-2498	25	17	environmental	environmental	ADJ
issue-2498	25	18	,	,	PUNCT
issue-2498	25	19	social	social	ADJ
issue-2498	25	20	and	and	CCONJ
issue-2498	25	21	governance	governance	NOUN
issue-2498	25	22	requirements	requirement	NOUN
issue-2498	25	23	.	.	PUNCT
issue-2498	26	1	keywords	keyword	NOUN
issue-2498	26	2	:	:	PUNCT
issue-2498	26	3	esg	esg	NOUN
issue-2498	26	4	concept	concept	NOUN
issue-2498	26	5	,	,	PUNCT
issue-2498	26	6	fiscal	fiscal	ADJ
issue-2498	26	7	policy	policy	NOUN
issue-2498	26	8	,	,	PUNCT
issue-2498	26	9	taxes	taxis	NOUN
issue-2498	26	10	,	,	PUNCT
issue-2498	26	11	taxation	taxation	NOUN
issue-2498	26	12	,	,	PUNCT
issue-2498	26	13	climate	climate	NOUN
issue-2498	26	14	change	change	NOUN
issue-2498	26	15	,	,	PUNCT
issue-2498	26	16	sustainable	sustainable	ADJ
issue-2498	26	17	development	development	NOUN
issue-2498	26	18	.	.	PUNCT
issue-2498	27	1	jel	jel	PROPN
issue-2498	27	2	classification	classification	NOUN
issue-2498	27	3	:	:	PUNCT
issue-2498	27	4	q01	q01	PROPN
issue-2498	27	5	,	,	PUNCT
issue-2498	27	6	h25	h25	PROPN
issue-2498	27	7	1	1	NUM
issue-2498	27	8	.	.	PUNCT
issue-2498	27	9	introduction	introduction	NOUN
issue-2498	27	10	in	in	ADP
issue-2498	27	11	recent	recent	ADJ
issue-2498	27	12	decades	decade	NOUN
issue-2498	27	13	,	,	PUNCT
issue-2498	27	14	the	the	DET
issue-2498	27	15	business	business	NOUN
issue-2498	27	16	environment	environment	NOUN
issue-2498	27	17	has	have	AUX
issue-2498	27	18	undergone	undergo	VERB
issue-2498	27	19	significant	significant	ADJ
issue-2498	27	20	transformations	transformation	NOUN
issue-2498	27	21	as	as	ADP
issue-2498	27	22	a	a	DET
issue-2498	27	23	result	result	NOUN
issue-2498	27	24	of	of	ADP
issue-2498	27	25	global	global	ADJ
issue-2498	27	26	trends	trend	NOUN
issue-2498	27	27	,	,	PUNCT
issue-2498	27	28	among	among	ADP
issue-2498	27	29	which	which	PRON
issue-2498	27	30	esg	esg	NOUN
issue-2498	27	31	–	–	PUNCT
issue-2498	27	32	the	the	DET
issue-2498	27	33	concept	concept	NOUN
issue-2498	27	34	of	of	ADP
issue-2498	27	35	sustainable	sustainable	ADJ
issue-2498	27	36	development	development	NOUN
issue-2498	27	37	(	(	PUNCT
issue-2498	27	38	environmental	environmental	ADJ
issue-2498	27	39	,	,	PUNCT
issue-2498	27	40	social	social	ADJ
issue-2498	27	41	,	,	PUNCT
issue-2498	27	42	and	and	CCONJ
issue-2498	27	43	governance	governance	NOUN
issue-2498	27	44	)	)	PUNCT
issue-2498	27	45	–	–	PUNCT
issue-2498	27	46	has	have	AUX
issue-2498	27	47	emerged	emerge	VERB
issue-2498	27	48	as	as	ADP
issue-2498	27	49	a	a	DET
issue-2498	27	50	dominant	dominant	ADJ
issue-2498	27	51	force	force	NOUN
issue-2498	27	52	.	.	PUNCT
issue-2498	28	1	the	the	DET
issue-2498	28	2	esg	esg	PROPN
issue-2498	28	3	concept	concept	NOUN
issue-2498	28	4	integrates	integrate	NOUN
issue-2498	28	5	environmental	environmental	ADJ
issue-2498	28	6	,	,	PUNCT
issue-2498	28	7	social	social	ADJ
issue-2498	28	8	,	,	PUNCT
issue-2498	28	9	and	and	CCONJ
issue-2498	28	10	governance	governance	NOUN
issue-2498	28	11	aspects	aspect	NOUN
issue-2498	28	12	into	into	ADP
issue-2498	28	13	enterprises	enterprise	NOUN
issue-2498	28	14	'	'	PART
issue-2498	28	15	strategic	strategic	ADJ
issue-2498	28	16	planning	planning	NOUN
issue-2498	28	17	,	,	PUNCT
issue-2498	28	18	thereby	thereby	ADV
issue-2498	28	19	ensuring	ensure	VERB
issue-2498	28	20	the	the	DET
issue-2498	28	21	business	business	NOUN
issue-2498	28	22	's	's	PART
issue-2498	28	23	long	long	ADJ
issue-2498	28	24	-	-	PUNCT
issue-2498	28	25	term	term	NOUN
issue-2498	28	26	sustainability	sustainability	NOUN
issue-2498	28	27	and	and	CCONJ
issue-2498	28	28	competitiveness	competitiveness	NOUN
issue-2498	28	29	.	.	PUNCT
issue-2498	29	1	the	the	DET
issue-2498	29	2	growing	grow	VERB
issue-2498	29	3	attention	attention	NOUN
issue-2498	29	4	to	to	ADP
issue-2498	29	5	esg	esg	PROPN
issue-2498	29	6	factors	factor	NOUN
issue-2498	29	7	can	can	AUX
issue-2498	29	8	be	be	AUX
issue-2498	29	9	attributed	attribute	VERB
issue-2498	29	10	to	to	ADP
issue-2498	29	11	two	two	NUM
issue-2498	29	12	key	key	ADJ
issue-2498	29	13	factors	factor	NOUN
issue-2498	29	14	:	:	PUNCT
issue-2498	29	15	the	the	DET
issue-2498	29	16	tightening	tightening	NOUN
issue-2498	29	17	of	of	ADP
issue-2498	29	18	regulatory	regulatory	ADJ
issue-2498	29	19	requirements	requirement	NOUN
issue-2498	29	20	and	and	CCONJ
issue-2498	29	21	the	the	DET
issue-2498	29	22	increased	increase	VERB
issue-2498	29	23	interest	interest	NOUN
issue-2498	29	24	from	from	ADP
issue-2498	29	25	investors	investor	NOUN
issue-2498	29	26	,	,	PUNCT
issue-2498	29	27	consumers	consumer	NOUN
issue-2498	29	28	,	,	PUNCT
issue-2498	29	29	and	and	CCONJ
issue-2498	29	30	society	society	NOUN
issue-2498	29	31	.	.	PUNCT
issue-2498	30	1	critical	critical	ADJ
issue-2498	30	2	aspects	aspect	NOUN
issue-2498	30	3	of	of	ADP
issue-2498	30	4	the	the	DET
issue-2498	30	5	esg	esg	NOUN
issue-2498	30	6	paradigm	paradigm	NOUN
issue-2498	30	7	,	,	PUNCT
issue-2498	30	8	as	as	ADP
issue-2498	30	9	a	a	DET
issue-2498	30	10	parallel	parallel	ADJ
issue-2498	30	11	and	and	CCONJ
issue-2498	30	12	complementary	complementary	ADJ
issue-2498	30	13	vision	vision	NOUN
issue-2498	30	14	of	of	ADP
issue-2498	30	15	business	business	NOUN
issue-2498	30	16	management	management	NOUN
issue-2498	30	17	and	and	CCONJ
issue-2498	30	18	organisation	organisation	NOUN
issue-2498	30	19	of	of	ADP
issue-2498	30	20	the	the	DET
issue-2498	30	21	socio	socio	NOUN
issue-2498	30	22	-	-	PUNCT
issue-2498	30	23	economic	economic	ADJ
issue-2498	30	24	system	system	NOUN
issue-2498	30	25	,	,	PUNCT
issue-2498	30	26	along	along	ADP
issue-2498	30	27	with	with	ADP
issue-2498	30	28	sustainable	sustainable	ADJ
issue-2498	30	29	development	development	NOUN
issue-2498	30	30	,	,	PUNCT
issue-2498	30	31	green	green	ADJ
issue-2498	30	32	economy	economy	NOUN
issue-2498	30	33	and	and	CCONJ
issue-2498	30	34	circular	circular	ADJ
issue-2498	30	35	economy	economy	NOUN
issue-2498	30	36	,	,	PUNCT
issue-2498	30	37	where	where	SCONJ
issue-2498	30	38	economic	economic	ADJ
issue-2498	30	39	,	,	PUNCT
issue-2498	30	40	social	social	ADJ
issue-2498	30	41	,	,	PUNCT
issue-2498	30	42	environmental	environmental	ADJ
issue-2498	30	43	and	and	CCONJ
issue-2498	30	44	managerial	managerial	ADJ
issue-2498	30	45	aspects	aspect	NOUN
issue-2498	30	46	of	of	ADP
issue-2498	30	47	business	business	NOUN
issue-2498	30	48	functioning	functioning	NOUN
issue-2498	30	49	,	,	PUNCT
issue-2498	30	50	which	which	PRON
issue-2498	30	51	is	be	AUX
issue-2498	30	52	socially	socially	ADV
issue-2498	30	53	nourishing	nourishing	NOUN
issue-2498	30	54	,	,	PUNCT
issue-2498	30	55	are	be	AUX
issue-2498	30	56	considered	consider	VERB
issue-2498	30	57	in	in	ADP
issue-2498	30	58	unity	unity	NOUN
issue-2498	30	59	and	and	CCONJ
issue-2498	30	60	interaction	interaction	NOUN
issue-2498	30	61	and	and	CCONJ
issue-2498	30	62	aimed	aim	VERB
issue-2498	30	63	at	at	ADP
issue-2498	30	64	the	the	DET
issue-2498	30	65	inclusive	inclusive	ADJ
issue-2498	30	66	development	development	NOUN
issue-2498	30	67	of	of	ADP
issue-2498	30	68	baltic	baltic	ADJ
issue-2498	30	69	journal	journal	PROPN
issue-2498	30	70	of	of	ADP
issue-2498	30	71	economic	economic	ADJ
issue-2498	30	72	studies	study	NOUN
issue-2498	30	73	201	201	NUM
issue-2498	30	74	vol	vol	NOUN
issue-2498	30	75	.	.	PUNCT
issue-2498	31	1	10	10	NUM
issue-2498	31	2	no	no	NOUN
issue-2498	31	3	.	.	NOUN
issue-2498	32	1	3	3	NUM
issue-2498	32	2	,	,	PUNCT
issue-2498	32	3	2024	2024	NUM
issue-2498	32	4	society	society	NOUN
issue-2498	32	5	,	,	PUNCT
issue-2498	32	6	are	be	AUX
issue-2498	32	7	outlined	outline	VERB
issue-2498	32	8	in	in	ADP
issue-2498	32	9	the	the	DET
issue-2498	32	10	works	work	NOUN
issue-2498	32	11	of	of	ADP
issue-2498	32	12	such	such	ADJ
issue-2498	32	13	researchers	researcher	NOUN
issue-2498	32	14	as	as	ADP
issue-2498	32	15	lagodiyenko	lagodiyenko	PROPN
issue-2498	32	16	o.	o.	PROPN
issue-2498	32	17	,	,	PUNCT
issue-2498	32	18	lagodiienko	lagodiienko	PROPN
issue-2498	32	19	v.	v.	PROPN
issue-2498	32	20	,	,	PUNCT
issue-2498	32	21	xiaoling	xiaoling	PROPN
issue-2498	32	22	yu	yu	PROPN
issue-2498	32	23	.	.	PROPN
issue-2498	32	24	,	,	PUNCT
issue-2498	32	25	kaitian	kaitian	PROPN
issue-2498	32	26	xiao	xiao	PROPN
issue-2498	32	27	,	,	PUNCT
issue-2498	32	28	kolupaieva	kolupaieva	PROPN
issue-2498	32	29	i.	i.	PROPN
issue-2498	32	30	,	,	PUNCT
issue-2498	32	31	sheiko	sheiko	PROPN
issue-2498	32	32	i.	i.	NOUN
issue-2498	32	33	,	,	PUNCT
issue-2498	32	34	polozova	polozova	PROPN
issue-2498	32	35	t.	t.	PROPN
issue-2498	32	36	,	,	PUNCT
issue-2498	32	37	rohov	rohov	PROPN
issue-2498	32	38	h.	h.	PROPN
issue-2498	32	39	,	,	PUNCT
issue-2498	32	40	kolodiziev	kolodiziev	PROPN
issue-2498	32	41	o.	o.	PROPN
issue-2498	32	42	,	,	PUNCT
issue-2498	32	43	yehorycheva	yehorycheva	PROPN
issue-2498	32	44	s.	s.	PROPN
issue-2498	32	45	,	,	PUNCT
issue-2498	32	46	stepanenko	stepanenko	PROPN
issue-2498	32	47	s.	s.	PROPN
issue-2498	32	48	,	,	PUNCT
issue-2498	32	49	irtyshcheva	irtyshcheva	PROPN
issue-2498	32	50	i.	i.	PROPN
issue-2498	32	51	,	,	PUNCT
issue-2498	32	52	kramarenko	kramarenko	PROPN
issue-2498	32	53	i.	i.	PROPN
issue-2498	32	54	,	,	PUNCT
issue-2498	32	55	romanenko	romanenko	PROPN
issue-2498	32	56	s.	s.	PROPN
issue-2498	32	57	(	(	PUNCT
issue-2498	32	58	lagodiyenko	lagodiyenko	PROPN
issue-2498	32	59	et	et	PROPN
issue-2498	32	60	al	al	PROPN
issue-2498	32	61	.	.	PROPN
issue-2498	32	62	,	,	PUNCT
issue-2498	32	63	2023	2023	NUM
issue-2498	32	64	;	;	PUNCT
issue-2498	32	65	xiaoling	xiaoling	PROPN
issue-2498	32	66	&	&	CCONJ
issue-2498	32	67	kaitian	kaitian	PROPN
issue-2498	32	68	,	,	PUNCT
issue-2498	32	69	2022	2022	NUM
issue-2498	32	70	;	;	PUNCT
issue-2498	32	71	kolupaieva	kolupaieva	PROPN
issue-2498	32	72	et	et	PROPN
issue-2498	32	73	al	al	PROPN
issue-2498	32	74	.	.	PROPN
issue-2498	32	75	,	,	PUNCT
issue-2498	32	76	2024	2024	NUM
issue-2498	32	77	,	,	PUNCT
issue-2498	32	78	rohov	rohov	PROPN
issue-2498	32	79	et	et	PROPN
issue-2498	32	80	al	al	PROPN
issue-2498	32	81	.	.	PROPN
issue-2498	32	82	,	,	PUNCT
issue-2498	32	83	2024	2024	NUM
issue-2498	32	84	;	;	PUNCT
issue-2498	32	85	stepanenko	stepanenko	PROPN
issue-2498	32	86	et	et	PROPN
issue-2498	32	87	al	al	PROPN
issue-2498	32	88	.	.	PROPN
issue-2498	32	89	,	,	PUNCT
issue-2498	32	90	2023	2023	NUM
issue-2498	32	91	;	;	PUNCT
issue-2498	32	92	irtyshcheva	irtyshcheva	VERB
issue-2498	32	93	et	et	PROPN
issue-2498	32	94	al	al	PROPN
issue-2498	32	95	.	.	PROPN
issue-2498	32	96	,	,	PUNCT
issue-2498	32	97	2022	2022	NUM
issue-2498	32	98	)	)	PUNCT
issue-2498	32	99	the	the	DET
issue-2498	32	100	tax	tax	NOUN
issue-2498	32	101	aspects	aspect	NOUN
issue-2498	32	102	of	of	ADP
issue-2498	32	103	esg	esg	PROPN
issue-2498	32	104	are	be	AUX
issue-2498	32	105	an	an	DET
issue-2498	32	106	important	important	ADJ
issue-2498	32	107	element	element	NOUN
issue-2498	32	108	in	in	ADP
issue-2498	32	109	understanding	understand	VERB
issue-2498	32	110	its	its	PRON
issue-2498	32	111	impact	impact	NOUN
issue-2498	32	112	on	on	ADP
issue-2498	32	113	companies	company	NOUN
issue-2498	32	114	.	.	PUNCT
issue-2498	33	1	they	they	PRON
issue-2498	33	2	include	include	VERB
issue-2498	33	3	a	a	DET
issue-2498	33	4	variety	variety	NOUN
issue-2498	33	5	of	of	ADP
issue-2498	33	6	tax	tax	NOUN
issue-2498	33	7	incentives	incentive	NOUN
issue-2498	33	8	and	and	CCONJ
issue-2498	33	9	mechanisms	mechanism	NOUN
issue-2498	33	10	that	that	PRON
issue-2498	33	11	facilitate	facilitate	VERB
issue-2498	33	12	the	the	DET
issue-2498	33	13	implementation	implementation	NOUN
issue-2498	33	14	of	of	ADP
issue-2498	33	15	esg	esg	PROPN
issue-2498	33	16	standards	standard	NOUN
issue-2498	33	17	and	and	CCONJ
issue-2498	33	18	address	address	VERB
issue-2498	33	19	the	the	DET
issue-2498	33	20	consequences	consequence	NOUN
issue-2498	33	21	of	of	ADP
issue-2498	33	22	non	non	ADJ
issue-2498	33	23	-	-	NOUN
issue-2498	33	24	compliance	compliance	NOUN
issue-2498	33	25	for	for	ADP
issue-2498	33	26	companies	company	NOUN
issue-2498	33	27	.	.	PUNCT
issue-2498	34	1	in	in	ADP
issue-2498	34	2	particular	particular	ADJ
issue-2498	34	3	,	,	PUNCT
issue-2498	34	4	fiscal	fiscal	ADJ
issue-2498	34	5	policy	policy	NOUN
issue-2498	34	6	includes	include	VERB
issue-2498	34	7	tax	tax	NOUN
issue-2498	34	8	incentives	incentive	NOUN
issue-2498	34	9	for	for	ADP
issue-2498	34	10	companies	company	NOUN
issue-2498	34	11	that	that	PRON
issue-2498	34	12	invest	invest	VERB
issue-2498	34	13	in	in	ADP
issue-2498	34	14	green	green	ADJ
issue-2498	34	15	development	development	NOUN
issue-2498	34	16	,	,	PUNCT
issue-2498	34	17	support	support	VERB
issue-2498	34	18	social	social	ADJ
issue-2498	34	19	initiatives	initiative	NOUN
issue-2498	34	20	or	or	CCONJ
issue-2498	34	21	improve	improve	VERB
issue-2498	34	22	corporate	corporate	ADJ
issue-2498	34	23	governance	governance	NOUN
issue-2498	34	24	.	.	PUNCT
issue-2498	35	1	more	more	ADV
issue-2498	35	2	broadly	broadly	ADV
issue-2498	35	3	,	,	PUNCT
issue-2498	35	4	instruments	instrument	NOUN
issue-2498	35	5	such	such	ADJ
issue-2498	35	6	as	as	ADP
issue-2498	35	7	environmental	environmental	ADJ
issue-2498	35	8	taxes	taxis	NOUN
issue-2498	35	9	aim	aim	VERB
issue-2498	35	10	to	to	PART
issue-2498	35	11	achieve	achieve	VERB
issue-2498	35	12	sustainable	sustainable	ADJ
issue-2498	35	13	growth	growth	NOUN
issue-2498	35	14	and	and	CCONJ
issue-2498	35	15	economic	economic	ADJ
issue-2498	35	16	development	development	NOUN
issue-2498	35	17	.	.	PUNCT
issue-2498	36	1	the	the	DET
issue-2498	36	2	role	role	NOUN
issue-2498	36	3	of	of	ADP
issue-2498	36	4	fiscal	fiscal	ADJ
issue-2498	36	5	instruments	instrument	NOUN
issue-2498	36	6	in	in	ADP
issue-2498	36	7	the	the	DET
issue-2498	36	8	development	development	NOUN
issue-2498	36	9	of	of	ADP
issue-2498	36	10	various	various	ADJ
issue-2498	36	11	branches	branch	NOUN
issue-2498	36	12	of	of	ADP
issue-2498	36	13	the	the	DET
issue-2498	36	14	economy	economy	NOUN
issue-2498	36	15	is	be	AUX
issue-2498	36	16	explored	explore	VERB
issue-2498	36	17	in	in	ADP
issue-2498	36	18	several	several	ADJ
issue-2498	36	19	studies	study	NOUN
issue-2498	36	20	.	.	PUNCT
issue-2498	37	1	for	for	ADP
issue-2498	37	2	instance	instance	NOUN
issue-2498	37	3	,	,	PUNCT
issue-2498	37	4	garazha	garazha	NOUN
issue-2498	37	5	o.	o.	PROPN
issue-2498	37	6	et	et	PROPN
issue-2498	37	7	al	al	PROPN
issue-2498	37	8	.	.	PROPN
issue-2498	38	1	(	(	PUNCT
issue-2498	38	2	2021	2021	NUM
issue-2498	38	3	)	)	PUNCT
issue-2498	38	4	examined	examine	VERB
issue-2498	38	5	the	the	DET
issue-2498	38	6	issue	issue	NOUN
issue-2498	38	7	of	of	ADP
issue-2498	38	8	land	land	NOUN
issue-2498	38	9	and	and	CCONJ
issue-2498	38	10	real	real	ADJ
issue-2498	38	11	estate	estate	NOUN
issue-2498	38	12	valuation	valuation	NOUN
issue-2498	38	13	for	for	ADP
issue-2498	38	14	fiscal	fiscal	ADJ
issue-2498	38	15	purposes	purpose	NOUN
issue-2498	38	16	,	,	PUNCT
issue-2498	38	17	encompassing	encompass	VERB
issue-2498	38	18	land	land	NOUN
issue-2498	38	19	valuation	valuation	NOUN
issue-2498	38	20	,	,	PUNCT
issue-2498	38	21	land	land	NOUN
issue-2498	38	22	payment	payment	NOUN
issue-2498	38	23	,	,	PUNCT
issue-2498	38	24	and	and	CCONJ
issue-2498	38	25	budget	budget	NOUN
issue-2498	38	26	filling	filling	NOUN
issue-2498	38	27	.	.	PUNCT
issue-2498	39	1	this	this	DET
issue-2498	39	2	analysis	analysis	NOUN
issue-2498	39	3	provided	provide	VERB
issue-2498	39	4	insights	insight	NOUN
issue-2498	39	5	into	into	ADP
issue-2498	39	6	the	the	DET
issue-2498	39	7	potential	potential	ADJ
issue-2498	39	8	options	option	NOUN
issue-2498	39	9	for	for	ADP
issue-2498	39	10	compelling	compelling	ADJ
issue-2498	39	11	land	land	NOUN
issue-2498	39	12	valuation	valuation	NOUN
issue-2498	39	13	,	,	PUNCT
issue-2498	39	14	ranging	range	VERB
issue-2498	39	15	from	from	ADP
issue-2498	39	16	market	market	NOUN
issue-2498	39	17	prices	price	NOUN
issue-2498	39	18	for	for	ADP
issue-2498	39	19	land	land	NOUN
issue-2498	39	20	tax	tax	NOUN
issue-2498	39	21	to	to	PART
issue-2498	39	22	rent	rent	VERB
issue-2498	39	23	setting	setting	NOUN
issue-2498	39	24	.	.	PUNCT
issue-2498	40	1	in	in	ADP
issue-2498	40	2	the	the	DET
issue-2498	40	3	work	work	NOUN
issue-2498	40	4	of	of	ADP
issue-2498	40	5	ivanov	ivanov	PROPN
issue-2498	40	6	y.	y.	PROPN
issue-2498	40	7	et	et	PROPN
issue-2498	40	8	al	al	PROPN
issue-2498	40	9	.	.	PROPN
issue-2498	41	1	(	(	PUNCT
issue-2498	41	2	2022	2022	NUM
issue-2498	41	3	)	)	PUNCT
issue-2498	41	4	,	,	PUNCT
issue-2498	41	5	the	the	DET
issue-2498	41	6	role	role	NOUN
issue-2498	41	7	of	of	ADP
issue-2498	41	8	the	the	DET
issue-2498	41	9	formation	formation	NOUN
issue-2498	41	10	of	of	ADP
issue-2498	41	11	own	own	ADJ
issue-2498	41	12	financial	financial	ADJ
issue-2498	41	13	resources	resource	NOUN
issue-2498	41	14	at	at	ADP
issue-2498	41	15	the	the	DET
issue-2498	41	16	expense	expense	NOUN
issue-2498	41	17	of	of	ADP
issue-2498	41	18	development	development	NOUN
issue-2498	41	19	projects	project	NOUN
issue-2498	41	20	or	or	CCONJ
issue-2498	41	21	through	through	ADP
issue-2498	41	22	the	the	DET
issue-2498	41	23	cooperation	cooperation	NOUN
issue-2498	41	24	of	of	ADP
issue-2498	41	25	territorial	territorial	ADJ
issue-2498	41	26	communities	community	NOUN
issue-2498	41	27	to	to	PART
issue-2498	41	28	ensure	ensure	VERB
issue-2498	41	29	their	their	PRON
issue-2498	41	30	sustainable	sustainable	ADJ
issue-2498	41	31	spatial	spatial	ADJ
issue-2498	41	32	development	development	NOUN
issue-2498	41	33	based	base	VERB
issue-2498	41	34	on	on	ADP
issue-2498	41	35	selfsufficiency	selfsufficiency	NOUN
issue-2498	41	36	and	and	CCONJ
issue-2498	41	37	self	self	NOUN
issue-2498	41	38	-	-	PUNCT
issue-2498	41	39	financing	financing	NOUN
issue-2498	41	40	was	be	AUX
issue-2498	41	41	defined	define	VERB
issue-2498	41	42	.	.	PUNCT
issue-2498	42	1	fiscal	fiscal	ADJ
issue-2498	42	2	instruments	instrument	NOUN
issue-2498	42	3	for	for	ADP
issue-2498	42	4	corporate	corporate	ADJ
issue-2498	42	5	activity	activity	NOUN
issue-2498	42	6	are	be	AUX
issue-2498	42	7	already	already	ADV
issue-2498	42	8	an	an	DET
issue-2498	42	9	integral	integral	ADJ
issue-2498	42	10	part	part	NOUN
issue-2498	42	11	of	of	ADP
issue-2498	42	12	their	their	PRON
issue-2498	42	13	development	development	NOUN
issue-2498	42	14	strategies	strategy	NOUN
issue-2498	42	15	for	for	ADP
issue-2498	42	16	implementing	implement	VERB
issue-2498	42	17	esg	esg	NOUN
issue-2498	42	18	principles	principle	NOUN
issue-2498	42	19	.	.	PUNCT
issue-2498	43	1	these	these	PRON
issue-2498	43	2	include	include	VERB
issue-2498	43	3	environmental	environmental	ADJ
issue-2498	43	4	stewardship	stewardship	NOUN
issue-2498	43	5	,	,	PUNCT
issue-2498	43	6	enhanced	enhance	VERB
issue-2498	43	7	social	social	ADJ
issue-2498	43	8	responsibility	responsibility	NOUN
issue-2498	43	9	and	and	CCONJ
issue-2498	43	10	good	good	ADJ
issue-2498	43	11	corporate	corporate	ADJ
issue-2498	43	12	governance	governance	NOUN
issue-2498	43	13	.	.	PUNCT
issue-2498	44	1	at	at	ADP
issue-2498	44	2	the	the	DET
issue-2498	44	3	same	same	ADJ
issue-2498	44	4	time	time	NOUN
issue-2498	44	5	,	,	PUNCT
issue-2498	44	6	companies	company	NOUN
issue-2498	44	7	need	need	VERB
issue-2498	44	8	to	to	PART
issue-2498	44	9	strike	strike	VERB
issue-2498	44	10	a	a	DET
issue-2498	44	11	balance	balance	NOUN
issue-2498	44	12	between	between	ADP
issue-2498	44	13	achieving	achieve	VERB
issue-2498	44	14	their	their	PRON
issue-2498	44	15	esg	esg	NOUN
issue-2498	44	16	objectives	objective	NOUN
issue-2498	44	17	and	and	CCONJ
issue-2498	44	18	adapting	adapt	VERB
issue-2498	44	19	their	their	PRON
issue-2498	44	20	activities	activity	NOUN
issue-2498	44	21	to	to	ADP
issue-2498	44	22	the	the	DET
issue-2498	44	23	national	national	ADJ
issue-2498	44	24	tax	tax	NOUN
issue-2498	44	25	system	system	NOUN
issue-2498	44	26	.	.	PUNCT
issue-2498	45	1	as	as	SCONJ
issue-2498	45	2	business	business	NOUN
issue-2498	45	3	activity	activity	NOUN
issue-2498	45	4	in	in	ADP
issue-2498	45	5	the	the	DET
issue-2498	45	6	modern	modern	ADJ
issue-2498	45	7	world	world	NOUN
issue-2498	45	8	is	be	AUX
issue-2498	45	9	usually	usually	ADV
issue-2498	45	10	not	not	PART
issue-2498	45	11	confined	confine	VERB
issue-2498	45	12	to	to	ADP
issue-2498	45	13	one	one	NUM
issue-2498	45	14	jurisdiction	jurisdiction	NOUN
issue-2498	45	15	,	,	PUNCT
issue-2498	45	16	knowledge	knowledge	NOUN
issue-2498	45	17	of	of	ADP
issue-2498	45	18	foreign	foreign	ADJ
issue-2498	45	19	practices	practice	NOUN
issue-2498	45	20	is	be	AUX
issue-2498	45	21	essential	essential	ADJ
issue-2498	45	22	for	for	ADP
issue-2498	45	23	adapting	adapt	VERB
issue-2498	45	24	to	to	ADP
issue-2498	45	25	international	international	ADJ
issue-2498	45	26	operations	operation	NOUN
issue-2498	45	27	.	.	PUNCT
issue-2498	46	1	fiscal	fiscal	ADJ
issue-2498	46	2	instruments	instrument	NOUN
issue-2498	46	3	play	play	VERB
issue-2498	46	4	a	a	DET
issue-2498	46	5	key	key	ADJ
issue-2498	46	6	role	role	NOUN
issue-2498	46	7	in	in	ADP
issue-2498	46	8	addressing	address	VERB
issue-2498	46	9	the	the	DET
issue-2498	46	10	esg	esg	NOUN
issue-2498	46	11	agenda	agenda	NOUN
issue-2498	46	12	.	.	PUNCT
issue-2498	47	1	they	they	PRON
issue-2498	47	2	address	address	VERB
issue-2498	47	3	the	the	DET
issue-2498	47	4	issues	issue	NOUN
issue-2498	47	5	of	of	ADP
issue-2498	47	6	reducing	reduce	VERB
issue-2498	47	7	emissions	emission	NOUN
issue-2498	47	8	of	of	ADP
issue-2498	47	9	harmful	harmful	ADJ
issue-2498	47	10	greenhouse	greenhouse	NOUN
issue-2498	47	11	gases	gas	NOUN
issue-2498	47	12	,	,	PUNCT
issue-2498	47	13	improving	improve	VERB
issue-2498	47	14	energy	energy	NOUN
issue-2498	47	15	efficiency	efficiency	NOUN
issue-2498	47	16	,	,	PUNCT
issue-2498	47	17	using	use	VERB
issue-2498	47	18	renewable	renewable	ADJ
issue-2498	47	19	energy	energy	NOUN
issue-2498	47	20	sources	source	NOUN
issue-2498	47	21	,	,	PUNCT
issue-2498	47	22	waste	waste	NOUN
issue-2498	47	23	management	management	NOUN
issue-2498	47	24	,	,	PUNCT
issue-2498	47	25	ensuring	ensure	VERB
issue-2498	47	26	high	high	ADJ
issue-2498	47	27	water	water	NOUN
issue-2498	47	28	and	and	CCONJ
issue-2498	47	29	air	air	NOUN
issue-2498	47	30	quality	quality	NOUN
issue-2498	47	31	,	,	PUNCT
issue-2498	47	32	etc	etc	X
issue-2498	47	33	.	.	X
issue-2498	47	34	,	,	PUNCT
issue-2498	47	35	as	as	SCONJ
issue-2498	47	36	most	most	ADJ
issue-2498	47	37	of	of	ADP
issue-2498	47	38	the	the	DET
issue-2498	47	39	actions	action	NOUN
issue-2498	47	40	taken	take	VERB
issue-2498	47	41	by	by	ADP
issue-2498	47	42	the	the	DET
issue-2498	47	43	company	company	NOUN
issue-2498	47	44	have	have	VERB
issue-2498	47	45	tax	tax	NOUN
issue-2498	47	46	implications	implication	NOUN
issue-2498	47	47	.	.	PUNCT
issue-2498	48	1	when	when	SCONJ
issue-2498	48	2	characterising	characterise	VERB
issue-2498	48	3	the	the	DET
issue-2498	48	4	foreign	foreign	ADJ
issue-2498	48	5	practice	practice	NOUN
issue-2498	48	6	of	of	ADP
issue-2498	48	7	environmental	environmental	ADJ
issue-2498	48	8	taxation	taxation	NOUN
issue-2498	48	9	,	,	PUNCT
issue-2498	48	10	it	it	PRON
issue-2498	48	11	is	be	AUX
issue-2498	48	12	possible	possible	ADJ
issue-2498	48	13	to	to	PART
issue-2498	48	14	distinguish	distinguish	VERB
issue-2498	48	15	several	several	ADJ
issue-2498	48	16	instruments	instrument	NOUN
issue-2498	48	17	that	that	PRON
issue-2498	48	18	are	be	AUX
issue-2498	48	19	implemented	implement	VERB
issue-2498	48	20	almost	almost	ADV
issue-2498	48	21	everywhere	everywhere	ADV
issue-2498	48	22	in	in	ADP
issue-2498	48	23	one	one	NUM
issue-2498	48	24	form	form	NOUN
issue-2498	48	25	or	or	CCONJ
issue-2498	48	26	another	another	PRON
issue-2498	48	27	and	and	CCONJ
issue-2498	48	28	that	that	PRON
issue-2498	48	29	contribute	contribute	VERB
issue-2498	48	30	to	to	ADP
issue-2498	48	31	the	the	DET
issue-2498	48	32	formation	formation	NOUN
issue-2498	48	33	of	of	ADP
issue-2498	48	34	the	the	DET
issue-2498	48	35	company	company	NOUN
issue-2498	48	36	's	's	PART
issue-2498	48	37	esg	esg	NOUN
issue-2498	48	38	strategy	strategy	NOUN
issue-2498	48	39	.	.	PUNCT
issue-2498	49	1	this	this	DET
issue-2498	49	2	strategy	strategy	NOUN
issue-2498	49	3	ensures	ensure	VERB
issue-2498	49	4	the	the	DET
issue-2498	49	5	transparency	transparency	NOUN
issue-2498	49	6	of	of	ADP
issue-2498	49	7	the	the	DET
issue-2498	49	8	company	company	NOUN
issue-2498	49	9	's	's	PART
issue-2498	49	10	management	management	NOUN
issue-2498	49	11	and	and	CCONJ
issue-2498	49	12	its	its	PRON
issue-2498	49	13	concern	concern	NOUN
issue-2498	49	14	for	for	ADP
issue-2498	49	15	the	the	DET
issue-2498	49	16	environment	environment	NOUN
issue-2498	49	17	and	and	CCONJ
issue-2498	49	18	people	people	NOUN
issue-2498	49	19	:	:	PUNCT
issue-2498	49	20	fiscal	fiscal	ADJ
issue-2498	49	21	instruments	instrument	NOUN
issue-2498	49	22	aimed	aim	VERB
issue-2498	49	23	at	at	ADP
issue-2498	49	24	minimising	minimise	VERB
issue-2498	49	25	the	the	DET
issue-2498	49	26	company	company	NOUN
issue-2498	49	27	's	's	PART
issue-2498	49	28	carbon	carbon	NOUN
issue-2498	49	29	footprint	footprint	NOUN
issue-2498	49	30	(	(	PUNCT
issue-2498	49	31	carbon	carbon	NOUN
issue-2498	49	32	tax	tax	NOUN
issue-2498	49	33	)	)	PUNCT
issue-2498	49	34	;	;	PUNCT
issue-2498	49	35	environmental	environmental	ADJ
issue-2498	49	36	taxes	taxis	NOUN
issue-2498	49	37	and	and	CCONJ
issue-2498	49	38	fiscal	fiscal	ADJ
issue-2498	49	39	payments	payment	NOUN
issue-2498	49	40	(	(	PUNCT
issue-2498	49	41	for	for	ADP
issue-2498	49	42	emissions	emission	NOUN
issue-2498	49	43	,	,	PUNCT
issue-2498	49	44	recycling	recycling	NOUN
issue-2498	49	45	)	)	PUNCT
issue-2498	49	46	;	;	PUNCT
issue-2498	49	47	resource	resource	NOUN
issue-2498	49	48	taxes	taxis	NOUN
issue-2498	49	49	;	;	PUNCT
issue-2498	49	50	excise	excise	VERB
issue-2498	49	51	taxes	taxis	NOUN
issue-2498	49	52	on	on	ADP
issue-2498	49	53	fuel	fuel	NOUN
issue-2498	49	54	;	;	PUNCT
issue-2498	49	55	transport	transport	NOUN
issue-2498	49	56	taxes	taxis	NOUN
issue-2498	49	57	;	;	PUNCT
issue-2498	49	58	mandatory	mandatory	ADJ
issue-2498	49	59	fees	fee	NOUN
issue-2498	49	60	,	,	PUNCT
issue-2498	49	61	e.g.	e.g.	ADV
issue-2498	49	62	,	,	PUNCT
issue-2498	49	63	for	for	ADP
issue-2498	49	64	the	the	DET
issue-2498	49	65	use	use	NOUN
issue-2498	49	66	of	of	ADP
issue-2498	49	67	forests	forest	NOUN
issue-2498	49	68	,	,	PUNCT
issue-2498	49	69	roads	road	NOUN
issue-2498	49	70	,	,	PUNCT
issue-2498	49	71	etc	etc	X
issue-2498	49	72	.	.	X
issue-2498	49	73	)	)	PUNCT
issue-2498	49	74	.	.	PUNCT
issue-2498	50	1	at	at	ADP
issue-2498	50	2	the	the	DET
issue-2498	50	3	same	same	ADJ
issue-2498	50	4	time	time	NOUN
issue-2498	50	5	,	,	PUNCT
issue-2498	50	6	almost	almost	ADV
issue-2498	50	7	all	all	PRON
issue-2498	50	8	tax	tax	NOUN
issue-2498	50	9	policy	policy	NOUN
issue-2498	50	10	instruments	instrument	NOUN
issue-2498	50	11	,	,	PUNCT
issue-2498	50	12	including	include	VERB
issue-2498	50	13	any	any	DET
issue-2498	50	14	adjustments	adjustment	NOUN
issue-2498	50	15	to	to	ADP
issue-2498	50	16	the	the	DET
issue-2498	50	17	procedure	procedure	NOUN
issue-2498	50	18	that	that	PRON
issue-2498	50	19	entail	entail	VERB
issue-2498	50	20	changes	change	NOUN
issue-2498	50	21	in	in	ADP
issue-2498	50	22	operating	operating	NOUN
issue-2498	50	23	profit	profit	NOUN
issue-2498	50	24	and	and	CCONJ
issue-2498	50	25	cash	cash	NOUN
issue-2498	50	26	flows	flow	NOUN
issue-2498	50	27	,	,	PUNCT
issue-2498	50	28	influence	influence	VERB
issue-2498	50	29	the	the	DET
issue-2498	50	30	formation	formation	NOUN
issue-2498	50	31	of	of	ADP
issue-2498	50	32	a	a	DET
issue-2498	50	33	company	company	NOUN
issue-2498	50	34	's	's	PART
issue-2498	50	35	esg	esg	NOUN
issue-2498	50	36	strategy	strategy	NOUN
issue-2498	50	37	.	.	PUNCT
issue-2498	51	1	one	one	NUM
issue-2498	51	2	of	of	ADP
issue-2498	51	3	these	these	DET
issue-2498	51	4	tools	tool	NOUN
issue-2498	51	5	is	be	AUX
issue-2498	51	6	tax	tax	NOUN
issue-2498	51	7	incentives	incentive	NOUN
issue-2498	51	8	and	and	CCONJ
issue-2498	51	9	preferences	preference	NOUN
issue-2498	51	10	in	in	ADP
issue-2498	51	11	the	the	DET
issue-2498	51	12	field	field	NOUN
issue-2498	51	13	of	of	ADP
issue-2498	51	14	esg	esg	PROPN
issue-2498	51	15	,	,	PUNCT
issue-2498	51	16	which	which	PRON
issue-2498	51	17	can	can	AUX
issue-2498	51	18	stimulate	stimulate	VERB
issue-2498	51	19	innovation	innovation	NOUN
issue-2498	51	20	or	or	CCONJ
issue-2498	51	21	influence	influence	NOUN
issue-2498	51	22	employee	employee	NOUN
issue-2498	51	23	behaviour	behaviour	NOUN
issue-2498	51	24	,	,	PUNCT
issue-2498	51	25	which	which	PRON
issue-2498	51	26	is	be	AUX
issue-2498	51	27	expressed	express	VERB
issue-2498	51	28	in	in	ADP
issue-2498	51	29	the	the	DET
issue-2498	51	30	requirements	requirement	NOUN
issue-2498	51	31	to	to	PART
issue-2498	51	32	provide	provide	VERB
issue-2498	51	33	environmentally	environmentally	ADV
issue-2498	51	34	friendly	friendly	ADJ
issue-2498	51	35	transport	transport	NOUN
issue-2498	51	36	,	,	PUNCT
issue-2498	51	37	clean	clean	ADJ
issue-2498	51	38	living	living	NOUN
issue-2498	51	39	environment	environment	NOUN
issue-2498	51	40	,	,	PUNCT
issue-2498	51	41	etc	etc	X
issue-2498	51	42	.	.	X
issue-2498	52	1	2	2	X
issue-2498	52	2	.	.	X
issue-2498	52	3	revision	revision	NOUN
issue-2498	52	4	of	of	ADP
issue-2498	52	5	tax	tax	NOUN
issue-2498	52	6	policy	policy	NOUN
issue-2498	52	7	through	through	ADP
issue-2498	52	8	the	the	DET
issue-2498	52	9	prism	prism	NOUN
issue-2498	52	10	of	of	ADP
issue-2498	52	11	esg	esg	PROPN
issue-2498	52	12	concept	concept	NOUN
issue-2498	52	13	to	to	PART
issue-2498	52	14	achieve	achieve	VERB
issue-2498	52	15	sustainable	sustainable	ADJ
issue-2498	52	16	development	development	NOUN
issue-2498	52	17	taxes	taxis	NOUN
issue-2498	52	18	reflect	reflect	VERB
issue-2498	52	19	a	a	DET
issue-2498	52	20	company	company	NOUN
issue-2498	52	21	's	's	PART
issue-2498	52	22	contribution	contribution	NOUN
issue-2498	52	23	to	to	ADP
issue-2498	52	24	society	society	NOUN
issue-2498	52	25	,	,	PUNCT
issue-2498	52	26	often	often	ADV
issue-2498	52	27	its	its	PRON
issue-2498	52	28	most	most	ADV
issue-2498	52	29	important	important	ADJ
issue-2498	52	30	contribution	contribution	NOUN
issue-2498	52	31	to	to	ADP
issue-2498	52	32	well	well	ADV
issue-2498	52	33	-	-	PUNCT
issue-2498	52	34	being	being	NOUN
issue-2498	52	35	.	.	PUNCT
issue-2498	53	1	they	they	PRON
issue-2498	53	2	are	be	AUX
issue-2498	53	3	also	also	ADV
issue-2498	53	4	critical	critical	ADJ
issue-2498	53	5	to	to	ADP
issue-2498	53	6	achieving	achieve	VERB
issue-2498	53	7	environmental	environmental	ADJ
issue-2498	53	8	,	,	PUNCT
issue-2498	53	9	social	social	ADJ
issue-2498	53	10	and	and	CCONJ
issue-2498	53	11	governance	governance	NOUN
issue-2498	53	12	(	(	PUNCT
issue-2498	53	13	esg	esg	NOUN
issue-2498	53	14	)	)	PUNCT
issue-2498	53	15	objectives	objective	NOUN
issue-2498	53	16	.	.	PUNCT
issue-2498	54	1	every	every	DET
issue-2498	54	2	company	company	NOUN
issue-2498	54	3	's	's	PART
issue-2498	54	4	esg	esg	NOUN
issue-2498	54	5	transformation	transformation	NOUN
issue-2498	54	6	is	be	AUX
issue-2498	54	7	based	base	VERB
issue-2498	54	8	on	on	ADP
issue-2498	54	9	tax	tax	NOUN
issue-2498	54	10	issues	issue	NOUN
issue-2498	54	11	.	.	PUNCT
issue-2498	55	1	governments	government	NOUN
issue-2498	55	2	around	around	ADP
issue-2498	55	3	the	the	DET
issue-2498	55	4	world	world	NOUN
issue-2498	55	5	are	be	AUX
issue-2498	55	6	developing	develop	VERB
issue-2498	55	7	national	national	ADJ
issue-2498	55	8	strategies	strategy	NOUN
issue-2498	55	9	to	to	PART
issue-2498	55	10	achieve	achieve	VERB
issue-2498	55	11	zero	zero	NUM
issue-2498	55	12	emissions	emission	NOUN
issue-2498	55	13	and	and	CCONJ
issue-2498	55	14	overall	overall	ADJ
issue-2498	55	15	plans	plan	NOUN
issue-2498	55	16	for	for	ADP
issue-2498	55	17	the	the	DET
issue-2498	55	18	sustainable	sustainable	ADJ
issue-2498	55	19	development	development	NOUN
issue-2498	55	20	of	of	ADP
issue-2498	55	21	society	society	NOUN
issue-2498	55	22	.	.	PUNCT
issue-2498	56	1	they	they	PRON
issue-2498	56	2	are	be	AUX
issue-2498	56	3	increasingly	increasingly	ADV
issue-2498	56	4	looking	look	VERB
issue-2498	56	5	at	at	ADP
issue-2498	56	6	policy	policy	NOUN
issue-2498	56	7	levers	lever	NOUN
issue-2498	56	8	such	such	ADJ
issue-2498	56	9	as	as	ADP
issue-2498	56	10	incentives	incentive	NOUN
issue-2498	56	11	for	for	ADP
issue-2498	56	12	low	low	ADJ
issue-2498	56	13	-	-	PUNCT
issue-2498	56	14	carbon	carbon	NOUN
issue-2498	56	15	technologies	technology	NOUN
issue-2498	56	16	and	and	CCONJ
issue-2498	56	17	skills	skill	NOUN
issue-2498	56	18	training	training	NOUN
issue-2498	56	19	for	for	ADP
issue-2498	56	20	employees	employee	NOUN
issue-2498	56	21	.	.	PUNCT
issue-2498	57	1	on	on	ADP
issue-2498	57	2	the	the	DET
issue-2498	57	3	other	other	ADJ
issue-2498	57	4	hand	hand	NOUN
issue-2498	57	5	,	,	PUNCT
issue-2498	57	6	governments	government	NOUN
issue-2498	57	7	are	be	AUX
issue-2498	57	8	using	use	VERB
issue-2498	57	9	taxes	taxis	NOUN
issue-2498	57	10	to	to	PART
issue-2498	57	11	encourage	encourage	VERB
issue-2498	57	12	emission	emission	NOUN
issue-2498	57	13	reductions	reduction	NOUN
issue-2498	57	14	and	and	CCONJ
issue-2498	57	15	the	the	DET
issue-2498	57	16	development	development	NOUN
issue-2498	57	17	of	of	ADP
issue-2498	57	18	a	a	DET
issue-2498	57	19	circular	circular	ADJ
issue-2498	57	20	economy	economy	NOUN
issue-2498	57	21	.	.	PUNCT
issue-2498	58	1	in	in	ADP
issue-2498	58	2	response	response	NOUN
issue-2498	58	3	,	,	PUNCT
issue-2498	58	4	companies	company	NOUN
issue-2498	58	5	are	be	AUX
issue-2498	58	6	reviewing	review	VERB
issue-2498	58	7	their	their	PRON
issue-2498	58	8	tax	tax	NOUN
issue-2498	58	9	strategies	strategy	NOUN
issue-2498	58	10	to	to	PART
issue-2498	58	11	adapt	adapt	VERB
issue-2498	58	12	them	they	PRON
issue-2498	58	13	to	to	PART
issue-2498	58	14	support	support	VERB
issue-2498	58	15	changes	change	NOUN
issue-2498	58	16	in	in	ADP
issue-2498	58	17	their	their	PRON
issue-2498	58	18	operations	operation	NOUN
issue-2498	58	19	,	,	PUNCT
issue-2498	58	20	investment	investment	NOUN
issue-2498	58	21	prospects	prospect	NOUN
issue-2498	58	22	and	and	CCONJ
issue-2498	58	23	hiring	hiring	NOUN
issue-2498	58	24	practices	practice	NOUN
issue-2498	58	25	.	.	PUNCT
issue-2498	59	1	the	the	DET
issue-2498	59	2	drive	drive	NOUN
issue-2498	59	3	for	for	ADP
issue-2498	59	4	change	change	NOUN
issue-2498	59	5	is	be	AUX
issue-2498	59	6	also	also	ADV
issue-2498	59	7	coming	come	VERB
issue-2498	59	8	from	from	ADP
issue-2498	59	9	investors	investor	NOUN
issue-2498	59	10	and	and	CCONJ
issue-2498	59	11	consumers	consumer	NOUN
issue-2498	59	12	,	,	PUNCT
issue-2498	59	13	who	who	PRON
issue-2498	59	14	expect	expect	VERB
issue-2498	59	15	businesses	business	NOUN
issue-2498	59	16	to	to	PART
issue-2498	59	17	take	take	VERB
issue-2498	59	18	steps	step	NOUN
issue-2498	59	19	to	to	PART
issue-2498	59	20	ensure	ensure	VERB
issue-2498	59	21	sustainability	sustainability	NOUN
issue-2498	59	22	and	and	CCONJ
issue-2498	59	23	increase	increase	VERB
issue-2498	59	24	tax	tax	NOUN
issue-2498	59	25	transparency	transparency	NOUN
issue-2498	59	26	.	.	PUNCT
issue-2498	60	1	new	new	ADJ
issue-2498	60	2	legislation	legislation	NOUN
issue-2498	60	3	and	and	CCONJ
issue-2498	60	4	regulations	regulation	NOUN
issue-2498	60	5	continue	continue	VERB
issue-2498	60	6	to	to	PART
issue-2498	60	7	increase	increase	VERB
issue-2498	60	8	the	the	DET
issue-2498	60	9	importance	importance	NOUN
issue-2498	60	10	of	of	ADP
issue-2498	60	11	developing	develop	VERB
issue-2498	60	12	transparent	transparent	ADJ
issue-2498	60	13	tax	tax	NOUN
issue-2498	60	14	reporting	reporting	NOUN
issue-2498	60	15	and	and	CCONJ
issue-2498	60	16	a	a	DET
issue-2498	60	17	transparency	transparency	NOUN
issue-2498	60	18	management	management	NOUN
issue-2498	60	19	plan	plan	NOUN
issue-2498	60	20	that	that	PRON
issue-2498	60	21	builds	build	VERB
issue-2498	60	22	trust	trust	NOUN
issue-2498	60	23	with	with	ADP
issue-2498	60	24	key	key	ADJ
issue-2498	60	25	stakeholders	stakeholder	NOUN
issue-2498	60	26	.	.	PUNCT
issue-2498	61	1	these	these	DET
issue-2498	61	2	changes	change	NOUN
issue-2498	61	3	mean	mean	VERB
issue-2498	61	4	that	that	SCONJ
issue-2498	61	5	companies	company	NOUN
issue-2498	61	6	are	be	AUX
issue-2498	61	7	now	now	ADV
issue-2498	61	8	increasingly	increasingly	ADV
issue-2498	61	9	looking	look	VERB
issue-2498	61	10	at	at	ADP
issue-2498	61	11	their	their	PRON
issue-2498	61	12	tax	tax	NOUN
issue-2498	61	13	strategy	strategy	NOUN
issue-2498	61	14	through	through	ADP
issue-2498	61	15	an	an	DET
issue-2498	61	16	esg	esg	NOUN
issue-2498	61	17	lens	len	NOUN
issue-2498	61	18	,	,	PUNCT
issue-2498	61	19	i.e.	i.e.	X
issue-2498	61	20	,	,	PUNCT
issue-2498	61	21	considering	consider	VERB
issue-2498	61	22	the	the	DET
issue-2498	61	23	tax	tax	NOUN
issue-2498	61	24	implications	implication	NOUN
issue-2498	61	25	for	for	ADP
issue-2498	61	26	every	every	DET
issue-2498	61	27	aspect	aspect	NOUN
issue-2498	61	28	of	of	ADP
issue-2498	61	29	their	their	PRON
issue-2498	61	30	business	business	NOUN
issue-2498	61	31	,	,	PUNCT
issue-2498	61	32	from	from	ADP
issue-2498	61	33	finance	finance	NOUN
issue-2498	61	34	to	to	ADP
issue-2498	61	35	supply	supply	NOUN
issue-2498	61	36	chains	chain	NOUN
issue-2498	61	37	,	,	PUNCT
issue-2498	61	38	employment	employment	NOUN
issue-2498	61	39	,	,	PUNCT
issue-2498	61	40	etc	etc	X
issue-2498	61	41	.	.	X
issue-2498	62	1	the	the	DET
issue-2498	62	2	strategic	strategic	ADJ
issue-2498	62	3	guidelines	guideline	NOUN
issue-2498	62	4	of	of	ADP
issue-2498	62	5	tax	tax	NOUN
issue-2498	62	6	policy	policy	NOUN
issue-2498	62	7	through	through	ADP
issue-2498	62	8	the	the	DET
issue-2498	62	9	prism	prism	NOUN
issue-2498	62	10	of	of	ADP
issue-2498	62	11	the	the	DET
issue-2498	62	12	esg	esg	NOUN
issue-2498	62	13	concept	concept	NOUN
issue-2498	62	14	include	include	VERB
issue-2498	62	15	1	1	NUM
issue-2498	62	16	–	–	PUNCT
issue-2498	62	17	climate	climate	NOUN
issue-2498	62	18	;	;	PUNCT
issue-2498	62	19	2	2	NUM
issue-2498	62	20	–	–	PUNCT
issue-2498	62	21	transparency	transparency	NOUN
issue-2498	62	22	,	,	PUNCT
issue-2498	62	23	reporting	reporting	NOUN
issue-2498	62	24	and	and	CCONJ
issue-2498	62	25	governance	governance	NOUN
issue-2498	62	26	;	;	PUNCT
issue-2498	62	27	3	3	NUM
issue-2498	62	28	–	–	PUNCT
issue-2498	62	29	financing	financing	NOUN
issue-2498	62	30	and	and	CCONJ
issue-2498	62	31	investing	investing	NOUN
issue-2498	62	32	;	;	PUNCT
issue-2498	62	33	4	4	NUM
issue-2498	62	34	–	–	PUNCT
issue-2498	62	35	human	human	ADJ
issue-2498	62	36	resources	resource	NOUN
issue-2498	62	37	aspects	aspect	NOUN
issue-2498	62	38	of	of	ADP
issue-2498	62	39	esg	esg	PROPN
issue-2498	62	40	.	.	PROPN
issue-2498	63	1	1	1	NUM
issue-2498	63	2	.	.	X
issue-2498	63	3	climate	climate	NOUN
issue-2498	63	4	.	.	PUNCT
issue-2498	64	1	tackling	tackle	VERB
issue-2498	64	2	climate	climate	NOUN
issue-2498	64	3	change	change	NOUN
issue-2498	64	4	effectively	effectively	ADV
issue-2498	64	5	and	and	CCONJ
issue-2498	64	6	quickly	quickly	ADV
issue-2498	64	7	requires	require	VERB
issue-2498	64	8	new	new	ADJ
issue-2498	64	9	business	business	NOUN
issue-2498	64	10	models	model	NOUN
issue-2498	64	11	and	and	CCONJ
issue-2498	64	12	investment	investment	NOUN
issue-2498	64	13	priorities	priority	NOUN
issue-2498	64	14	.	.	PUNCT
issue-2498	65	1	businesses	business	NOUN
issue-2498	65	2	need	need	VERB
issue-2498	65	3	to	to	PART
issue-2498	65	4	be	be	AUX
issue-2498	65	5	prepared	prepare	VERB
issue-2498	65	6	to	to	PART
issue-2498	65	7	comply	comply	VERB
issue-2498	65	8	baltic	baltic	ADJ
issue-2498	65	9	journal	journal	PROPN
issue-2498	65	10	of	of	ADP
issue-2498	65	11	economic	economic	ADJ
issue-2498	65	12	studies	study	NOUN
issue-2498	65	13	202	202	NUM
issue-2498	65	14	vol	vol	NOUN
issue-2498	65	15	.	.	PUNCT
issue-2498	66	1	10	10	NUM
issue-2498	66	2	no	no	NOUN
issue-2498	66	3	.	.	NOUN
issue-2498	67	1	3	3	NUM
issue-2498	67	2	,	,	PUNCT
issue-2498	67	3	2024	2024	NUM
issue-2498	67	4	with	with	ADP
issue-2498	67	5	new	new	ADJ
issue-2498	67	6	climate	climate	NOUN
issue-2498	67	7	regulations	regulation	NOUN
issue-2498	67	8	and	and	CCONJ
issue-2498	67	9	reporting	reporting	NOUN
issue-2498	67	10	requirements	requirement	NOUN
issue-2498	67	11	,	,	PUNCT
issue-2498	67	12	as	as	ADV
issue-2498	67	13	well	well	ADV
issue-2498	67	14	as	as	ADP
issue-2498	67	15	meet	meet	VERB
issue-2498	67	16	the	the	DET
issue-2498	67	17	growing	grow	VERB
issue-2498	67	18	expectations	expectation	NOUN
issue-2498	67	19	of	of	ADP
issue-2498	67	20	investors	investor	NOUN
issue-2498	67	21	and	and	CCONJ
issue-2498	67	22	consumers	consumer	NOUN
issue-2498	67	23	.	.	PUNCT
issue-2498	68	1	these	these	DET
issue-2498	68	2	changes	change	NOUN
issue-2498	68	3	may	may	AUX
issue-2498	68	4	have	have	VERB
issue-2498	68	5	significant	significant	ADJ
issue-2498	68	6	tax	tax	NOUN
issue-2498	68	7	implications	implication	NOUN
issue-2498	68	8	that	that	PRON
issue-2498	68	9	will	will	AUX
issue-2498	68	10	affect	affect	VERB
issue-2498	68	11	all	all	DET
issue-2498	68	12	areas	area	NOUN
issue-2498	68	13	of	of	ADP
issue-2498	68	14	business	business	NOUN
issue-2498	68	15	.	.	PUNCT
issue-2498	69	1	–	–	PUNCT
issue-2498	69	2	transition	transition	NOUN
issue-2498	69	3	to	to	ADP
issue-2498	69	4	zero	zero	NUM
issue-2498	69	5	emissions	emission	NOUN
issue-2498	69	6	.	.	PUNCT
issue-2498	70	1	achieving	achieve	VERB
issue-2498	70	2	zeroemission	zeroemission	NOUN
issue-2498	70	3	goals	goal	NOUN
issue-2498	70	4	requires	require	VERB
issue-2498	70	5	changes	change	NOUN
issue-2498	70	6	in	in	ADP
issue-2498	70	7	all	all	DET
issue-2498	70	8	aspects	aspect	NOUN
issue-2498	70	9	of	of	ADP
issue-2498	70	10	business	business	NOUN
issue-2498	70	11	,	,	PUNCT
issue-2498	70	12	which	which	PRON
issue-2498	70	13	are	be	AUX
issue-2498	70	14	affected	affect	VERB
issue-2498	70	15	by	by	ADP
issue-2498	70	16	international	international	ADJ
issue-2498	70	17	tax	tax	NOUN
issue-2498	70	18	and	and	CCONJ
issue-2498	70	19	trade	trade	NOUN
issue-2498	70	20	rules	rule	NOUN
issue-2498	70	21	.	.	PUNCT
issue-2498	71	1	tax	tax	NOUN
issue-2498	71	2	issues	issue	NOUN
issue-2498	71	3	can	can	AUX
issue-2498	71	4	also	also	ADV
issue-2498	71	5	arise	arise	VERB
issue-2498	71	6	when	when	SCONJ
issue-2498	71	7	switching	switch	VERB
issue-2498	71	8	to	to	PART
issue-2498	71	9	clean	clean	VERB
issue-2498	71	10	and	and	CCONJ
issue-2498	71	11	renewable	renewable	ADJ
issue-2498	71	12	energy	energy	NOUN
issue-2498	71	13	sources	source	NOUN
issue-2498	71	14	or	or	CCONJ
issue-2498	71	15	reorganising	reorganise	VERB
issue-2498	71	16	corporate	corporate	ADJ
issue-2498	71	17	structures	structure	NOUN
issue-2498	71	18	to	to	PART
issue-2498	71	19	ensure	ensure	VERB
issue-2498	71	20	sustainable	sustainable	ADJ
issue-2498	71	21	development	development	NOUN
issue-2498	71	22	and	and	CCONJ
issue-2498	71	23	combat	combat	NOUN
issue-2498	71	24	climate	climate	NOUN
issue-2498	71	25	change	change	NOUN
issue-2498	71	26	.	.	PUNCT
issue-2498	72	1	every	every	DET
issue-2498	72	2	business	business	NOUN
issue-2498	72	3	faces	face	VERB
issue-2498	72	4	the	the	DET
issue-2498	72	5	challenge	challenge	NOUN
issue-2498	72	6	of	of	ADP
issue-2498	72	7	assessing	assess	VERB
issue-2498	72	8	the	the	DET
issue-2498	72	9	tax	tax	NOUN
issue-2498	72	10	implications	implication	NOUN
issue-2498	72	11	of	of	ADP
issue-2498	72	12	zero	zero	NUM
issue-2498	72	13	emissions	emission	NOUN
issue-2498	72	14	commitments	commitment	NOUN
issue-2498	72	15	,	,	PUNCT
issue-2498	72	16	including	include	VERB
issue-2498	72	17	advising	advise	VERB
issue-2498	72	18	on	on	ADP
issue-2498	72	19	and	and	CCONJ
issue-2498	72	20	assessing	assess	VERB
issue-2498	72	21	the	the	DET
issue-2498	72	22	impact	impact	NOUN
issue-2498	72	23	on	on	ADP
issue-2498	72	24	existing	exist	VERB
issue-2498	72	25	and	and	CCONJ
issue-2498	72	26	new	new	ADJ
issue-2498	72	27	environmental	environmental	ADJ
issue-2498	72	28	taxes	taxis	NOUN
issue-2498	72	29	in	in	ADP
issue-2498	72	30	international	international	ADJ
issue-2498	72	31	supply	supply	NOUN
issue-2498	72	32	chains	chain	NOUN
issue-2498	72	33	.	.	PUNCT
issue-2498	73	1	–	–	PUNCT
issue-2498	73	2	greening	green	VERB
issue-2498	73	3	the	the	DET
issue-2498	73	4	tax	tax	NOUN
issue-2498	73	5	system	system	NOUN
issue-2498	73	6	.	.	PUNCT
issue-2498	74	1	when	when	SCONJ
issue-2498	74	2	governments	government	NOUN
issue-2498	74	3	develop	develop	VERB
issue-2498	74	4	new	new	ADJ
issue-2498	74	5	strategies	strategy	NOUN
issue-2498	74	6	to	to	PART
issue-2498	74	7	combat	combat	VERB
issue-2498	74	8	climate	climate	NOUN
issue-2498	74	9	change	change	NOUN
issue-2498	74	10	,	,	PUNCT
issue-2498	74	11	they	they	PRON
issue-2498	74	12	consider	consider	VERB
issue-2498	74	13	new	new	ADJ
issue-2498	74	14	taxes	taxis	NOUN
issue-2498	74	15	and	and	CCONJ
issue-2498	74	16	tax	tax	NOUN
issue-2498	74	17	exemptions	exemption	NOUN
issue-2498	74	18	when	when	SCONJ
issue-2498	74	19	reviewing	review	VERB
issue-2498	74	20	existing	exist	VERB
issue-2498	74	21	taxes	taxis	NOUN
issue-2498	74	22	.	.	PUNCT
issue-2498	75	1	accordingly	accordingly	ADV
issue-2498	75	2	,	,	PUNCT
issue-2498	75	3	businesses	business	NOUN
issue-2498	75	4	need	need	VERB
issue-2498	75	5	to	to	PART
issue-2498	75	6	rethink	rethink	VERB
issue-2498	75	7	their	their	PRON
issue-2498	75	8	operating	operating	NOUN
issue-2498	75	9	models	model	NOUN
issue-2498	75	10	and	and	CCONJ
issue-2498	75	11	processes	process	NOUN
issue-2498	75	12	.	.	PUNCT
issue-2498	76	1	this	this	PRON
issue-2498	76	2	could	could	AUX
issue-2498	76	3	result	result	VERB
issue-2498	76	4	in	in	ADP
issue-2498	76	5	critical	critical	ADJ
issue-2498	76	6	decisions	decision	NOUN
issue-2498	76	7	being	be	AUX
issue-2498	76	8	made	make	VERB
issue-2498	76	9	about	about	ADP
issue-2498	76	10	everything	everything	PRON
issue-2498	76	11	from	from	ADP
issue-2498	76	12	value	value	NOUN
issue-2498	76	13	creation	creation	NOUN
issue-2498	76	14	and	and	CCONJ
issue-2498	76	15	supply	supply	NOUN
issue-2498	76	16	chains	chain	NOUN
issue-2498	76	17	to	to	ADP
issue-2498	76	18	new	new	ADJ
issue-2498	76	19	data	datum	NOUN
issue-2498	76	20	and	and	CCONJ
issue-2498	76	21	financial	financial	ADJ
issue-2498	76	22	system	system	NOUN
issue-2498	76	23	requirements	requirement	NOUN
issue-2498	76	24	.	.	PUNCT
issue-2498	77	1	therefore	therefore	ADV
issue-2498	77	2	,	,	PUNCT
issue-2498	77	3	every	every	DET
issue-2498	77	4	company	company	NOUN
issue-2498	77	5	needs	need	VERB
issue-2498	77	6	to	to	PART
issue-2498	77	7	assess	assess	VERB
issue-2498	77	8	the	the	DET
issue-2498	77	9	changes	change	NOUN
issue-2498	77	10	in	in	ADP
issue-2498	77	11	tax	tax	NOUN
issue-2498	77	12	policy	policy	NOUN
issue-2498	77	13	and	and	CCONJ
issue-2498	77	14	shape	shape	VERB
issue-2498	77	15	its	its	PRON
issue-2498	77	16	response	response	NOUN
issue-2498	77	17	in	in	ADP
issue-2498	77	18	a	a	DET
issue-2498	77	19	way	way	NOUN
issue-2498	77	20	that	that	PRON
issue-2498	77	21	ensures	ensure	VERB
issue-2498	77	22	sustainable	sustainable	ADJ
issue-2498	77	23	business	business	NOUN
issue-2498	77	24	results	result	NOUN
issue-2498	77	25	.	.	PUNCT
issue-2498	78	1	2	2	X
issue-2498	78	2	.	.	X
issue-2498	78	3	transparency	transparency	NOUN
issue-2498	78	4	,	,	PUNCT
issue-2498	78	5	reporting	reporting	NOUN
issue-2498	78	6	and	and	CCONJ
issue-2498	78	7	governance	governance	NOUN
issue-2498	78	8	.	.	PUNCT
issue-2498	79	1	by	by	ADP
issue-2498	79	2	deepening	deepen	VERB
issue-2498	79	3	their	their	PRON
issue-2498	79	4	understanding	understanding	NOUN
issue-2498	79	5	of	of	ADP
issue-2498	79	6	the	the	DET
issue-2498	79	7	esg	esg	PROPN
issue-2498	79	8	context	context	NOUN
issue-2498	79	9	,	,	PUNCT
issue-2498	79	10	businesses	business	NOUN
issue-2498	79	11	are	be	AUX
issue-2498	79	12	making	make	VERB
issue-2498	79	13	bold	bold	ADJ
issue-2498	79	14	commitments	commitment	NOUN
issue-2498	79	15	to	to	PART
issue-2498	79	16	change	change	VERB
issue-2498	79	17	.	.	PUNCT
issue-2498	80	1	investors	investor	NOUN
issue-2498	80	2	are	be	AUX
issue-2498	80	3	looking	look	VERB
issue-2498	80	4	to	to	PART
issue-2498	80	5	manage	manage	VERB
issue-2498	80	6	evolving	evolve	VERB
issue-2498	80	7	risks	risk	NOUN
issue-2498	80	8	and	and	CCONJ
issue-2498	80	9	finance	finance	VERB
issue-2498	80	10	new	new	ADJ
issue-2498	80	11	solutions	solution	NOUN
issue-2498	80	12	,	,	PUNCT
issue-2498	80	13	and	and	CCONJ
issue-2498	80	14	stakeholders	stakeholder	NOUN
issue-2498	80	15	want	want	VERB
issue-2498	80	16	to	to	PART
issue-2498	80	17	be	be	AUX
issue-2498	80	18	confident	confident	ADJ
issue-2498	80	19	that	that	SCONJ
issue-2498	80	20	the	the	DET
issue-2498	80	21	companies	company	NOUN
issue-2498	80	22	they	they	PRON
issue-2498	80	23	work	work	VERB
issue-2498	80	24	with	with	ADP
issue-2498	80	25	are	be	AUX
issue-2498	80	26	responsible	responsible	ADJ
issue-2498	80	27	and	and	CCONJ
issue-2498	80	28	profitable	profitable	ADJ
issue-2498	80	29	.	.	PUNCT
issue-2498	81	1	changes	change	NOUN
issue-2498	81	2	in	in	ADP
issue-2498	81	3	reporting	reporting	NOUN
issue-2498	81	4	may	may	AUX
issue-2498	81	5	include	include	VERB
issue-2498	81	6	local	local	ADJ
issue-2498	81	7	workforce	workforce	NOUN
issue-2498	81	8	insurance	insurance	NOUN
issue-2498	81	9	requirements	requirement	NOUN
issue-2498	81	10	,	,	PUNCT
issue-2498	81	11	national	national	ADJ
issue-2498	81	12	carbon	carbon	NOUN
issue-2498	81	13	reporting	reporting	NOUN
issue-2498	81	14	standards	standard	NOUN
issue-2498	81	15	,	,	PUNCT
issue-2498	81	16	or	or	CCONJ
issue-2498	81	17	international	international	ADJ
issue-2498	81	18	trade	trade	NOUN
issue-2498	81	19	rules	rule	NOUN
issue-2498	81	20	that	that	PRON
issue-2498	81	21	may	may	AUX
issue-2498	81	22	have	have	VERB
issue-2498	81	23	tax	tax	NOUN
issue-2498	81	24	implications	implication	NOUN
issue-2498	81	25	.	.	PUNCT
issue-2498	82	1	–	–	PUNCT
issue-2498	82	2	standard	standard	NOUN
issue-2498	82	3	-	-	PUNCT
issue-2498	82	4	setting	set	VERB
issue-2498	82	5	and	and	CCONJ
issue-2498	82	6	policy	policy	NOUN
issue-2498	82	7	-	-	PUNCT
issue-2498	82	8	making	making	NOUN
issue-2498	82	9	.	.	PUNCT
issue-2498	83	1	there	there	PRON
issue-2498	83	2	are	be	VERB
issue-2498	83	3	a	a	DET
issue-2498	83	4	number	number	NOUN
issue-2498	83	5	of	of	ADP
issue-2498	83	6	ways	way	NOUN
issue-2498	83	7	in	in	ADP
issue-2498	83	8	which	which	PRON
issue-2498	83	9	businesses	business	NOUN
issue-2498	83	10	can	can	AUX
issue-2498	83	11	model	model	VERB
issue-2498	83	12	climate	climate	NOUN
issue-2498	83	13	risks	risk	NOUN
issue-2498	83	14	and	and	CCONJ
issue-2498	83	15	opportunities	opportunity	NOUN
issue-2498	83	16	,	,	PUNCT
issue-2498	83	17	develop	develop	VERB
issue-2498	83	18	roadmaps	roadmap	NOUN
issue-2498	83	19	to	to	PART
issue-2498	83	20	achieve	achieve	VERB
issue-2498	83	21	net	net	ADJ
issue-2498	83	22	-	-	PUNCT
issue-2498	83	23	zero	zero	NUM
issue-2498	83	24	emissions	emission	NOUN
issue-2498	83	25	,	,	PUNCT
issue-2498	83	26	and	and	CCONJ
issue-2498	83	27	demonstrate	demonstrate	VERB
issue-2498	83	28	their	their	PRON
issue-2498	83	29	commitment	commitment	NOUN
issue-2498	83	30	to	to	ADP
issue-2498	83	31	sustainability	sustainability	NOUN
issue-2498	83	32	.	.	PUNCT
issue-2498	84	1	these	these	PRON
issue-2498	84	2	include	include	VERB
issue-2498	84	3	the	the	DET
issue-2498	84	4	task	task	NOUN
issue-2498	84	5	force	force	NOUN
issue-2498	84	6	on	on	ADP
issue-2498	84	7	climate	climate	NOUN
issue-2498	84	8	-	-	PUNCT
issue-2498	84	9	related	relate	VERB
issue-2498	84	10	financial	financial	ADJ
issue-2498	84	11	disclosures	disclosure	NOUN
issue-2498	84	12	(	(	PUNCT
issue-2498	84	13	tcfd	tcfd	NOUN
issue-2498	84	14	)	)	PUNCT
issue-2498	84	15	,	,	PUNCT
issue-2498	84	16	the	the	DET
issue-2498	84	17	sustainability	sustainability	NOUN
issue-2498	84	18	reporting	reporting	NOUN
issue-2498	84	19	standards	standard	NOUN
issue-2498	84	20	authority	authority	NOUN
issue-2498	84	21	(	(	PUNCT
issue-2498	84	22	sasb	sasb	NOUN
issue-2498	84	23	)	)	PUNCT
issue-2498	84	24	,	,	PUNCT
issue-2498	84	25	the	the	DET
issue-2498	84	26	global	global	ADJ
issue-2498	84	27	reporting	reporting	NOUN
issue-2498	84	28	initiative	initiative	NOUN
issue-2498	84	29	(	(	PUNCT
issue-2498	84	30	gri	gri	PROPN
issue-2498	84	31	)	)	PUNCT
issue-2498	84	32	,	,	PUNCT
issue-2498	84	33	and	and	CCONJ
issue-2498	84	34	the	the	DET
issue-2498	84	35	international	international	ADJ
issue-2498	84	36	sustainability	sustainability	NOUN
issue-2498	84	37	standards	standard	NOUN
issue-2498	84	38	board	board	NOUN
issue-2498	84	39	(	(	PUNCT
issue-2498	84	40	issb	issb	NOUN
issue-2498	84	41	)	)	PUNCT
issue-2498	84	42	,	,	PUNCT
issue-2498	84	43	which	which	PRON
issue-2498	84	44	were	be	AUX
issue-2498	84	45	established	establish	VERB
issue-2498	84	46	at	at	ADP
issue-2498	84	47	the	the	DET
issue-2498	84	48	cop26	cop26	NOUN
issue-2498	84	49	climate	climate	NOUN
issue-2498	84	50	conference	conference	NOUN
issue-2498	84	51	.	.	PUNCT
issue-2498	85	1	reporting	reporting	NOUN
issue-2498	85	2	and	and	CCONJ
issue-2498	85	3	management	management	NOUN
issue-2498	85	4	.	.	PUNCT
issue-2498	86	1	esg	esg	NOUN
issue-2498	86	2	reporting	reporting	NOUN
issue-2498	86	3	,	,	PUNCT
issue-2498	86	4	which	which	PRON
issue-2498	86	5	covers	cover	VERB
issue-2498	86	6	everything	everything	PRON
issue-2498	86	7	from	from	ADP
issue-2498	86	8	carbon	carbon	NOUN
issue-2498	86	9	emissions	emission	NOUN
issue-2498	86	10	to	to	ADP
issue-2498	86	11	workforce	workforce	NOUN
issue-2498	86	12	and	and	CCONJ
issue-2498	86	13	board	board	NOUN
issue-2498	86	14	diversity	diversity	NOUN
issue-2498	86	15	,	,	PUNCT
issue-2498	86	16	is	be	AUX
issue-2498	86	17	fast	fast	ADV
issue-2498	86	18	becoming	become	VERB
issue-2498	86	19	a	a	DET
issue-2498	86	20	business	business	NOUN
issue-2498	86	21	priority	priority	NOUN
issue-2498	86	22	.	.	PUNCT
issue-2498	87	1	effective	effective	ADJ
issue-2498	87	2	reporting	reporting	NOUN
issue-2498	87	3	is	be	AUX
issue-2498	87	4	an	an	DET
issue-2498	87	5	important	important	ADJ
issue-2498	87	6	indicator	indicator	NOUN
issue-2498	87	7	of	of	ADP
issue-2498	87	8	overall	overall	ADJ
issue-2498	87	9	business	business	NOUN
issue-2498	87	10	health	health	NOUN
issue-2498	87	11	and	and	CCONJ
issue-2498	87	12	requires	require	VERB
issue-2498	87	13	collaboration	collaboration	NOUN
issue-2498	87	14	and	and	CCONJ
issue-2498	87	15	analysis	analysis	NOUN
issue-2498	87	16	at	at	ADP
issue-2498	87	17	all	all	DET
issue-2498	87	18	levels	level	NOUN
issue-2498	87	19	.	.	PUNCT
issue-2498	88	1	this	this	PRON
issue-2498	88	2	will	will	AUX
issue-2498	88	3	impact	impact	VERB
issue-2498	88	4	tax	tax	NOUN
issue-2498	88	5	structure	structure	NOUN
issue-2498	88	6	,	,	PUNCT
issue-2498	88	7	transparency	transparency	NOUN
issue-2498	88	8	,	,	PUNCT
issue-2498	88	9	risk	risk	NOUN
issue-2498	88	10	management	management	NOUN
issue-2498	88	11	and	and	CCONJ
issue-2498	88	12	control	control	NOUN
issue-2498	88	13	.	.	PUNCT
issue-2498	89	1	3	3	X
issue-2498	89	2	.	.	X
issue-2498	89	3	financing	financing	NOUN
issue-2498	89	4	and	and	CCONJ
issue-2498	89	5	investing	investing	NOUN
issue-2498	89	6	.	.	PUNCT
issue-2498	90	1	today	today	NOUN
issue-2498	90	2	,	,	PUNCT
issue-2498	90	3	stakeholders	stakeholder	NOUN
issue-2498	90	4	expect	expect	VERB
issue-2498	90	5	more	more	ADJ
issue-2498	90	6	from	from	ADP
issue-2498	90	7	businesses	business	NOUN
issue-2498	90	8	than	than	ADP
issue-2498	90	9	just	just	ADV
issue-2498	90	10	making	make	VERB
issue-2498	90	11	a	a	DET
issue-2498	90	12	profit	profit	NOUN
issue-2498	90	13	.	.	PUNCT
issue-2498	91	1	they	they	PRON
issue-2498	91	2	want	want	VERB
issue-2498	91	3	businesses	business	NOUN
issue-2498	91	4	to	to	PART
issue-2498	91	5	create	create	VERB
issue-2498	91	6	sustainable	sustainable	ADJ
issue-2498	91	7	value	value	NOUN
issue-2498	91	8	for	for	ADP
issue-2498	91	9	the	the	DET
issue-2498	91	10	future	future	NOUN
issue-2498	91	11	.	.	PUNCT
issue-2498	92	1	by	by	ADP
issue-2498	92	2	encouraging	encourage	VERB
issue-2498	92	3	businesses	business	NOUN
issue-2498	92	4	to	to	PART
issue-2498	92	5	consider	consider	VERB
issue-2498	92	6	their	their	PRON
issue-2498	92	7	figure	figure	NOUN
issue-2498	92	8	1	1	NUM
issue-2498	92	9	.	.	PUNCT
issue-2498	93	1	strategic	strategic	ADJ
issue-2498	93	2	guidelines	guideline	NOUN
issue-2498	93	3	of	of	ADP
issue-2498	93	4	tax	tax	NOUN
issue-2498	93	5	policy	policy	NOUN
issue-2498	93	6	through	through	ADP
issue-2498	93	7	the	the	DET
issue-2498	93	8	prism	prism	NOUN
issue-2498	93	9	of	of	ADP
issue-2498	93	10	the	the	DET
issue-2498	93	11	esg	esg	NOUN
issue-2498	93	12	concept	concept	NOUN
issue-2498	93	13	greening	greening	NOUN
issue-2498	93	14	tax	tax	NOUN
issue-2498	93	15	system	system	NOUN
issue-2498	93	16	transition	transition	NOUN
issue-2498	93	17	to	to	ADP
issue-2498	93	18	zero	zero	NUM
issue-2498	93	19	emissions	emission	NOUN
issue-2498	93	20	climate	climate	NOUN
issue-2498	93	21	transparency	transparency	NOUN
issue-2498	93	22	,	,	PUNCT
issue-2498	93	23	reporting	reporting	NOUN
issue-2498	93	24	and	and	CCONJ
issue-2498	93	25	governance	governance	NOUN
issue-2498	93	26	standard	standard	NOUN
issue-2498	93	27	-	-	PUNCT
issue-2498	93	28	setting	set	VERB
issue-2498	93	29	and	and	CCONJ
issue-2498	93	30	policy	policy	NOUN
issue-2498	93	31	-	-	PUNCT
issue-2498	93	32	making	make	VERB
issue-2498	93	33	reporting	reporting	NOUN
issue-2498	93	34	and	and	CCONJ
issue-2498	93	35	management	management	NOUN
issue-2498	93	36	esg	esg	PROPN
issue-2498	93	37	financing	financing	NOUN
issue-2498	93	38	and	and	CCONJ
issue-2498	93	39	investing	invest	VERB
issue-2498	93	40	financial	financial	ADJ
issue-2498	93	41	restructuring	restructuring	NOUN
issue-2498	93	42	to	to	PART
issue-2498	93	43	meet	meet	VERB
issue-2498	93	44	the	the	DET
issue-2498	93	45	esg	esg	PROPN
issue-2498	93	46	requirements	requirement	NOUN
issue-2498	93	47	of	of	ADP
issue-2498	93	48	investors	investor	NOUN
issue-2498	93	49	and	and	CCONJ
issue-2498	93	50	shareholders	shareholder	NOUN
issue-2498	93	51	human	human	ADJ
issue-2498	93	52	resources	resource	NOUN
issue-2498	93	53	aspects	aspect	VERB
issue-2498	93	54	several	several	ADJ
issue-2498	93	55	aspects	aspect	NOUN
issue-2498	93	56	of	of	ADP
issue-2498	93	57	the	the	DET
issue-2498	93	58	hr	hr	NOUN
issue-2498	93	59	and	and	CCONJ
issue-2498	93	60	professional	professional	ADJ
issue-2498	93	61	strategy	strategy	NOUN
issue-2498	93	62	,	,	PUNCT
issue-2498	93	63	including	include	VERB
issue-2498	93	64	:	:	PUNCT
issue-2498	93	65	human	human	ADJ
issue-2498	93	66	rights	right	NOUN
issue-2498	93	67	,	,	PUNCT
issue-2498	93	68	diversity	diversity	NOUN
issue-2498	93	69	and	and	CCONJ
issue-2498	93	70	inclusion	inclusion	NOUN
issue-2498	93	71	,	,	PUNCT
issue-2498	93	72	incentives	incentive	NOUN
issue-2498	93	73	and	and	CCONJ
issue-2498	93	74	rewards	reward	VERB
issue-2498	93	75	baltic	baltic	ADJ
issue-2498	93	76	journal	journal	PROPN
issue-2498	93	77	of	of	ADP
issue-2498	93	78	economic	economic	ADJ
issue-2498	93	79	studies	study	NOUN
issue-2498	93	80	203	203	NUM
issue-2498	93	81	vol	vol	NOUN
issue-2498	93	82	.	.	PUNCT
issue-2498	94	1	10	10	NUM
issue-2498	94	2	no	no	NOUN
issue-2498	94	3	.	.	NOUN
issue-2498	95	1	3	3	NUM
issue-2498	95	2	,	,	PUNCT
issue-2498	95	3	2024	2024	NUM
issue-2498	95	4	markets	market	NOUN
issue-2498	95	5	,	,	PUNCT
issue-2498	95	6	business	business	NOUN
issue-2498	95	7	strategies	strategy	NOUN
issue-2498	95	8	,	,	PUNCT
issue-2498	95	9	investments	investment	NOUN
issue-2498	95	10	and	and	CCONJ
issue-2498	95	11	assets	asset	NOUN
issue-2498	95	12	over	over	ADP
issue-2498	95	13	the	the	DET
issue-2498	95	14	long	long	ADJ
issue-2498	95	15	term	term	NOUN
issue-2498	95	16	,	,	PUNCT
issue-2498	95	17	esg	esg	PROPN
issue-2498	95	18	principles	principle	NOUN
issue-2498	95	19	provide	provide	VERB
issue-2498	95	20	a	a	DET
issue-2498	95	21	real	real	ADJ
issue-2498	95	22	opportunity	opportunity	NOUN
issue-2498	95	23	to	to	PART
issue-2498	95	24	invest	invest	VERB
issue-2498	95	25	in	in	ADP
issue-2498	95	26	the	the	DET
issue-2498	95	27	future	future	NOUN
issue-2498	95	28	.	.	PUNCT
issue-2498	96	1	the	the	DET
issue-2498	96	2	management	management	NOUN
issue-2498	96	3	of	of	ADP
issue-2498	96	4	esg	esg	PROPN
issue-2498	96	5	impacts	impact	NOUN
issue-2498	96	6	of	of	ADP
issue-2498	96	7	transactions	transaction	NOUN
issue-2498	96	8	and	and	CCONJ
issue-2498	96	9	investments	investment	NOUN
issue-2498	96	10	includes	include	VERB
issue-2498	96	11	the	the	DET
issue-2498	96	12	following	follow	VERB
issue-2498	96	13	:	:	PUNCT
issue-2498	96	14	–	–	PUNCT
issue-2498	96	15	restructuring	restructuring	NOUN
issue-2498	96	16	of	of	ADP
issue-2498	96	17	finances	finance	NOUN
issue-2498	96	18	to	to	PART
issue-2498	96	19	meet	meet	VERB
issue-2498	96	20	the	the	DET
issue-2498	96	21	esg	esg	PROPN
issue-2498	96	22	requirements	requirement	NOUN
issue-2498	96	23	of	of	ADP
issue-2498	96	24	investors	investor	NOUN
issue-2498	96	25	and	and	CCONJ
issue-2498	96	26	shareholders	shareholder	NOUN
issue-2498	96	27	,	,	PUNCT
issue-2498	96	28	enabling	enable	VERB
issue-2498	96	29	businesses	business	NOUN
issue-2498	96	30	to	to	PART
issue-2498	96	31	make	make	VERB
issue-2498	96	32	decisions	decision	NOUN
issue-2498	96	33	based	base	VERB
issue-2498	96	34	on	on	ADP
issue-2498	96	35	sustainable	sustainable	ADJ
issue-2498	96	36	and	and	CCONJ
issue-2498	96	37	environmentally	environmentally	ADV
issue-2498	96	38	friendly	friendly	ADJ
issue-2498	96	39	financing	financing	NOUN
issue-2498	96	40	and	and	CCONJ
issue-2498	96	41	investments	investment	NOUN
issue-2498	96	42	;	;	PUNCT
issue-2498	96	43	–	–	PUNCT
issue-2498	96	44	adaptation	adaptation	NOUN
issue-2498	96	45	of	of	ADP
issue-2498	96	46	due	due	ADJ
issue-2498	96	47	diligence	diligence	NOUN
issue-2498	96	48	and	and	CCONJ
issue-2498	96	49	systems	system	NOUN
issue-2498	96	50	on	on	ADP
issue-2498	96	51	the	the	DET
issue-2498	96	52	part	part	NOUN
issue-2498	96	53	of	of	ADP
issue-2498	96	54	the	the	DET
issue-2498	96	55	buyer	buyer	NOUN
issue-2498	96	56	and	and	CCONJ
issue-2498	96	57	seller	seller	NOUN
issue-2498	96	58	to	to	PART
issue-2498	96	59	climate	climate	NOUN
issue-2498	96	60	and	and	CCONJ
issue-2498	96	61	staffing	staffing	NOUN
issue-2498	96	62	requirements	requirement	NOUN
issue-2498	96	63	;	;	PUNCT
issue-2498	96	64	–	–	PUNCT
issue-2498	96	65	consideration	consideration	NOUN
issue-2498	96	66	of	of	ADP
issue-2498	96	67	carbon	carbon	NOUN
issue-2498	96	68	credits	credit	NOUN
issue-2498	96	69	,	,	PUNCT
issue-2498	96	70	including	include	VERB
issue-2498	96	71	those	those	PRON
issue-2498	96	72	based	base	VERB
issue-2498	96	73	on	on	ADP
issue-2498	96	74	nature	nature	NOUN
issue-2498	96	75	-	-	PUNCT
issue-2498	96	76	based	base	VERB
issue-2498	96	77	solutions	solution	NOUN
issue-2498	96	78	(	(	PUNCT
issue-2498	96	79	nbs	nbs	NOUN
issue-2498	96	80	)	)	PUNCT
issue-2498	96	81	or	or	CCONJ
issue-2498	96	82	renewables	renewable	NOUN
issue-2498	96	83	;	;	PUNCT
issue-2498	96	84	–	–	PUNCT
issue-2498	96	85	development	development	NOUN
issue-2498	96	86	of	of	ADP
issue-2498	96	87	a	a	DET
issue-2498	96	88	staff	staff	NOUN
issue-2498	96	89	incentive	incentive	NOUN
issue-2498	96	90	system	system	NOUN
issue-2498	96	91	and	and	CCONJ
issue-2498	96	92	alignment	alignment	NOUN
issue-2498	96	93	of	of	ADP
issue-2498	96	94	managers	manager	NOUN
issue-2498	96	95	‘	‘	PART
issue-2498	96	96	remuneration	remuneration	NOUN
issue-2498	96	97	with	with	ADP
issue-2498	96	98	shareholders	shareholder	NOUN
issue-2498	96	99	’	'	PUNCT
issue-2498	96	100	goals	goal	NOUN
issue-2498	96	101	;	;	PUNCT
issue-2498	96	102	–	–	PUNCT
issue-2498	96	103	formulation	formulation	NOUN
issue-2498	96	104	of	of	ADP
issue-2498	96	105	policies	policy	NOUN
issue-2498	96	106	on	on	ADP
issue-2498	96	107	carbon	carbon	NOUN
issue-2498	96	108	and	and	CCONJ
issue-2498	96	109	environmental	environmental	ADJ
issue-2498	96	110	taxes	taxis	NOUN
issue-2498	96	111	in	in	ADP
issue-2498	96	112	accordance	accordance	NOUN
issue-2498	96	113	with	with	ADP
issue-2498	96	114	the	the	DET
issue-2498	96	115	requirements	requirement	NOUN
issue-2498	96	116	of	of	ADP
issue-2498	96	117	the	the	DET
issue-2498	96	118	buyer	buyer	NOUN
issue-2498	96	119	/	/	SYM
issue-2498	96	120	seller	seller	NOUN
issue-2498	96	121	;	;	PUNCT
issue-2498	96	122	–	–	PUNCT
issue-2498	96	123	modelling	model	VERB
issue-2498	96	124	tax	tax	NOUN
issue-2498	96	125	aspects	aspect	NOUN
issue-2498	96	126	to	to	PART
issue-2498	96	127	suit	suit	VERB
issue-2498	96	128	the	the	DET
issue-2498	96	129	needs	need	NOUN
issue-2498	96	130	of	of	ADP
issue-2498	96	131	a	a	DET
issue-2498	96	132	particular	particular	ADJ
issue-2498	96	133	transaction	transaction	NOUN
issue-2498	96	134	.	.	PUNCT
issue-2498	97	1	4	4	X
issue-2498	97	2	.	.	X
issue-2498	97	3	human	human	ADJ
issue-2498	97	4	resources	resource	NOUN
issue-2498	97	5	aspects	aspect	NOUN
issue-2498	97	6	.	.	PUNCT
issue-2498	98	1	esg	esg	NOUN
issue-2498	98	2	factors	factor	NOUN
issue-2498	98	3	exert	exert	VERB
issue-2498	98	4	a	a	DET
issue-2498	98	5	considerable	considerable	ADJ
issue-2498	98	6	influence	influence	NOUN
issue-2498	98	7	on	on	ADP
issue-2498	98	8	a	a	DET
issue-2498	98	9	number	number	NOUN
issue-2498	98	10	of	of	ADP
issue-2498	98	11	aspects	aspect	NOUN
issue-2498	98	12	of	of	ADP
issue-2498	98	13	hr	hr	NOUN
issue-2498	98	14	and	and	CCONJ
issue-2498	98	15	professional	professional	ADJ
issue-2498	98	16	strategy	strategy	NOUN
issue-2498	98	17	,	,	PUNCT
issue-2498	98	18	including	include	VERB
issue-2498	98	19	human	human	ADJ
issue-2498	98	20	rights	right	NOUN
issue-2498	98	21	,	,	PUNCT
issue-2498	98	22	diversity	diversity	NOUN
issue-2498	98	23	and	and	CCONJ
issue-2498	98	24	inclusion	inclusion	NOUN
issue-2498	98	25	,	,	PUNCT
issue-2498	98	26	and	and	CCONJ
issue-2498	98	27	incentives	incentive	NOUN
issue-2498	98	28	and	and	CCONJ
issue-2498	98	29	rewards	reward	NOUN
issue-2498	98	30	,	,	PUNCT
issue-2498	98	31	particularly	particularly	ADV
issue-2498	98	32	at	at	ADP
issue-2498	98	33	the	the	DET
issue-2498	98	34	management	management	NOUN
issue-2498	98	35	level	level	NOUN
issue-2498	98	36	.	.	PUNCT
issue-2498	99	1	the	the	DET
issue-2498	99	2	ongoing	ongoing	ADJ
issue-2498	99	3	global	global	ADJ
issue-2498	99	4	pandemic	pandemic	NOUN
issue-2498	99	5	has	have	AUX
issue-2498	99	6	brought	bring	VERB
issue-2498	99	7	to	to	AUX
issue-2498	99	8	light	light	VERB
issue-2498	99	9	numerous	numerous	ADJ
issue-2498	99	10	existing	exist	VERB
issue-2498	99	11	workforce	workforce	NOUN
issue-2498	99	12	issues	issue	NOUN
issue-2498	99	13	,	,	PUNCT
issue-2498	99	14	including	include	VERB
issue-2498	99	15	those	those	PRON
issue-2498	99	16	of	of	ADP
issue-2498	99	17	inequality	inequality	NOUN
issue-2498	99	18	.	.	PUNCT
issue-2498	100	1	concurrently	concurrently	ADV
issue-2498	100	2	,	,	PUNCT
issue-2498	100	3	it	it	PRON
issue-2498	100	4	has	have	AUX
issue-2498	100	5	also	also	ADV
issue-2498	100	6	increased	increase	VERB
issue-2498	100	7	the	the	DET
issue-2498	100	8	popularity	popularity	NOUN
issue-2498	100	9	of	of	ADP
issue-2498	100	10	novel	novel	ADJ
issue-2498	100	11	work	work	NOUN
issue-2498	100	12	models	model	NOUN
issue-2498	100	13	,	,	PUNCT
issue-2498	100	14	such	such	ADJ
issue-2498	100	15	as	as	ADP
issue-2498	100	16	remote	remote	ADJ
issue-2498	100	17	and	and	CCONJ
issue-2498	100	18	hybrid	hybrid	ADJ
issue-2498	100	19	work	work	NOUN
issue-2498	100	20	,	,	PUNCT
issue-2498	100	21	which	which	PRON
issue-2498	100	22	can	can	AUX
issue-2498	100	23	contribute	contribute	VERB
issue-2498	100	24	to	to	ADP
issue-2498	100	25	achieving	achieve	VERB
issue-2498	100	26	net	net	ADJ
issue-2498	100	27	-	-	PUNCT
issue-2498	100	28	zero	zero	NUM
issue-2498	100	29	business	business	NOUN
issue-2498	100	30	goals	goal	NOUN
issue-2498	100	31	.	.	PUNCT
issue-2498	101	1	to	to	PART
issue-2498	101	2	continue	continue	VERB
issue-2498	101	3	the	the	DET
issue-2498	101	4	process	process	NOUN
issue-2498	101	5	of	of	ADP
issue-2498	101	6	transforming	transform	VERB
issue-2498	101	7	the	the	DET
issue-2498	101	8	workforce	workforce	NOUN
issue-2498	101	9	for	for	ADP
issue-2498	101	10	a	a	DET
issue-2498	101	11	more	more	ADV
issue-2498	101	12	sustainable	sustainable	ADJ
issue-2498	101	13	future	future	NOUN
issue-2498	101	14	,	,	PUNCT
issue-2498	101	15	businesses	business	NOUN
issue-2498	101	16	will	will	AUX
issue-2498	101	17	need	need	VERB
issue-2498	101	18	to	to	PART
issue-2498	101	19	rethink	rethink	VERB
issue-2498	101	20	their	their	PRON
issue-2498	101	21	employment	employment	NOUN
issue-2498	101	22	policies	policy	NOUN
issue-2498	101	23	,	,	PUNCT
issue-2498	101	24	training	training	NOUN
issue-2498	101	25	programmes	programme	NOUN
issue-2498	101	26	,	,	PUNCT
issue-2498	101	27	rewards	reward	NOUN
issue-2498	101	28	and	and	CCONJ
issue-2498	101	29	recognition	recognition	NOUN
issue-2498	101	30	programmes	programme	NOUN
issue-2498	101	31	,	,	PUNCT
issue-2498	101	32	and	and	CCONJ
issue-2498	101	33	much	much	ADV
issue-2498	101	34	more	more	ADJ
issue-2498	101	35	.	.	PUNCT
issue-2498	102	1	areas	area	NOUN
issue-2498	102	2	where	where	SCONJ
issue-2498	102	3	organisations	organisation	NOUN
issue-2498	102	4	may	may	AUX
issue-2498	102	5	need	need	VERB
issue-2498	102	6	to	to	PART
issue-2498	102	7	examine	examine	VERB
issue-2498	102	8	the	the	DET
issue-2498	102	9	implications	implication	NOUN
issue-2498	102	10	of	of	ADP
issue-2498	102	11	various	various	ADJ
issue-2498	102	12	hr	hr	NOUN
issue-2498	102	13	policies	policy	NOUN
issue-2498	102	14	from	from	ADP
issue-2498	102	15	an	an	DET
issue-2498	102	16	esg	esg	NOUN
issue-2498	102	17	perspective	perspective	NOUN
issue-2498	102	18	include	include	VERB
issue-2498	102	19	the	the	DET
issue-2498	102	20	following	follow	VERB
issue-2498	102	21	:	:	PUNCT
issue-2498	102	22	–	–	PUNCT
issue-2498	102	23	hr	hr	NOUN
issue-2498	102	24	strategy	strategy	NOUN
issue-2498	102	25	;	;	PUNCT
issue-2498	102	26	–	–	PUNCT
issue-2498	102	27	impact	impact	NOUN
issue-2498	102	28	on	on	ADP
issue-2498	102	29	society	society	NOUN
issue-2498	102	30	and	and	CCONJ
issue-2498	102	31	communities	community	NOUN
issue-2498	102	32	;	;	PUNCT
issue-2498	102	33	–	–	PUNCT
issue-2498	102	34	pension	pension	NOUN
issue-2498	102	35	savings	saving	NOUN
issue-2498	102	36	policy	policy	NOUN
issue-2498	102	37	and	and	CCONJ
issue-2498	102	38	investment	investment	NOUN
issue-2498	102	39	policy	policy	NOUN
issue-2498	102	40	;	;	PUNCT
issue-2498	102	41	–	–	PUNCT
issue-2498	102	42	an	an	DET
issue-2498	102	43	approach	approach	NOUN
issue-2498	102	44	to	to	ADP
issue-2498	102	45	employee	employee	NOUN
issue-2498	102	46	remuneration	remuneration	NOUN
issue-2498	102	47	,	,	PUNCT
issue-2498	102	48	including	include	VERB
issue-2498	102	49	executive	executive	ADJ
issue-2498	102	50	compensation	compensation	NOUN
issue-2498	102	51	,	,	PUNCT
issue-2498	102	52	broader	broad	ADJ
issue-2498	102	53	incentives	incentive	NOUN
issue-2498	102	54	and	and	CCONJ
issue-2498	102	55	pay	pay	VERB
issue-2498	102	56	equity	equity	NOUN
issue-2498	102	57	,	,	PUNCT
issue-2498	102	58	to	to	PART
issue-2498	102	59	align	align	VERB
issue-2498	102	60	incentives	incentive	NOUN
issue-2498	102	61	with	with	ADP
issue-2498	102	62	esg	esg	PROPN
issue-2498	102	63	goals	goal	NOUN
issue-2498	102	64	;	;	PUNCT
issue-2498	102	65	–	–	PUNCT
issue-2498	102	66	human	human	ADJ
issue-2498	102	67	resource	resource	NOUN
issue-2498	102	68	supply	supply	NOUN
issue-2498	102	69	chains	chain	NOUN
issue-2498	102	70	,	,	PUNCT
issue-2498	102	71	including	include	VERB
issue-2498	102	72	international	international	ADJ
issue-2498	102	73	human	human	ADJ
issue-2498	102	74	rights	right	NOUN
issue-2498	102	75	;	;	PUNCT
issue-2498	102	76	–	–	PUNCT
issue-2498	102	77	programs	program	NOUN
issue-2498	102	78	to	to	PART
issue-2498	102	79	promote	promote	VERB
issue-2498	102	80	equality	equality	NOUN
issue-2498	102	81	,	,	PUNCT
issue-2498	102	82	diversity	diversity	NOUN
issue-2498	102	83	,	,	PUNCT
issue-2498	102	84	and	and	CCONJ
issue-2498	102	85	inclusion	inclusion	NOUN
issue-2498	102	86	;	;	PUNCT
issue-2498	102	87	–	–	PUNCT
issue-2498	102	88	aligning	align	VERB
issue-2498	102	89	staff	staff	NOUN
issue-2498	102	90	motivation	motivation	NOUN
issue-2498	102	91	with	with	ADP
issue-2498	102	92	esg	esg	NOUN
issue-2498	102	93	goals	goal	NOUN
issue-2498	102	94	.	.	PUNCT
issue-2498	103	1	effectively	effectively	ADV
issue-2498	103	2	tackling	tackle	VERB
issue-2498	103	3	climate	climate	NOUN
issue-2498	103	4	change	change	NOUN
issue-2498	103	5	requires	require	VERB
issue-2498	103	6	new	new	ADJ
issue-2498	103	7	business	business	NOUN
issue-2498	103	8	models	model	NOUN
issue-2498	103	9	and	and	CCONJ
issue-2498	103	10	investment	investment	NOUN
issue-2498	103	11	priorities	priority	NOUN
issue-2498	103	12	,	,	PUNCT
issue-2498	103	13	including	include	VERB
issue-2498	103	14	achieving	achieve	VERB
issue-2498	103	15	zero	zero	NUM
issue-2498	103	16	emissions	emission	NOUN
issue-2498	103	17	and	and	CCONJ
issue-2498	103	18	greening	green	VERB
issue-2498	103	19	the	the	DET
issue-2498	103	20	tax	tax	NOUN
issue-2498	103	21	system	system	NOUN
issue-2498	103	22	.	.	PUNCT
issue-2498	104	1	businesses	business	NOUN
issue-2498	104	2	must	must	AUX
issue-2498	104	3	also	also	ADV
issue-2498	104	4	comply	comply	VERB
issue-2498	104	5	with	with	ADP
issue-2498	104	6	new	new	ADJ
issue-2498	104	7	climate	climate	NOUN
issue-2498	104	8	regulations	regulation	NOUN
issue-2498	104	9	and	and	CCONJ
issue-2498	104	10	reporting	reporting	NOUN
issue-2498	104	11	requirements	requirement	NOUN
issue-2498	104	12	,	,	PUNCT
issue-2498	104	13	which	which	PRON
issue-2498	104	14	can	can	AUX
issue-2498	104	15	have	have	VERB
issue-2498	104	16	significant	significant	ADJ
issue-2498	104	17	tax	tax	NOUN
issue-2498	104	18	implications	implication	NOUN
issue-2498	104	19	.	.	PUNCT
issue-2498	105	1	3	3	X
issue-2498	105	2	.	.	X
issue-2498	105	3	transformation	transformation	NOUN
issue-2498	105	4	of	of	ADP
issue-2498	105	5	fiscal	fiscal	ADJ
issue-2498	105	6	policy	policy	NOUN
issue-2498	105	7	under	under	ADP
issue-2498	105	8	the	the	DET
issue-2498	105	9	influence	influence	NOUN
issue-2498	105	10	of	of	ADP
issue-2498	105	11	the	the	DET
issue-2498	105	12	esg	esg	NOUN
issue-2498	105	13	concept	concept	NOUN
issue-2498	105	14	the	the	DET
issue-2498	105	15	manner	manner	NOUN
issue-2498	105	16	in	in	ADP
issue-2498	105	17	which	which	PRON
issue-2498	105	18	businesses	business	NOUN
issue-2498	105	19	approach	approach	VERB
issue-2498	105	20	the	the	DET
issue-2498	105	21	treatment	treatment	NOUN
issue-2498	105	22	of	of	ADP
issue-2498	105	23	esg	esg	NOUN
issue-2498	105	24	activities	activity	NOUN
issue-2498	105	25	is	be	AUX
issue-2498	105	26	influenced	influence	VERB
issue-2498	105	27	by	by	ADP
issue-2498	105	28	a	a	DET
issue-2498	105	29	number	number	NOUN
issue-2498	105	30	of	of	ADP
issue-2498	105	31	factors	factor	NOUN
issue-2498	105	32	,	,	PUNCT
issue-2498	105	33	including	include	VERB
issue-2498	105	34	the	the	DET
issue-2498	105	35	utilisation	utilisation	NOUN
issue-2498	105	36	of	of	ADP
issue-2498	105	37	tax	tax	NOUN
issue-2498	105	38	planning	planning	NOUN
issue-2498	105	39	as	as	ADP
issue-2498	105	40	a	a	DET
issue-2498	105	41	tool	tool	NOUN
issue-2498	105	42	for	for	ADP
issue-2498	105	43	optimising	optimise	VERB
issue-2498	105	44	a	a	DET
issue-2498	105	45	company	company	NOUN
issue-2498	105	46	's	's	PART
issue-2498	105	47	tax	tax	NOUN
issue-2498	105	48	liabilities	liability	NOUN
issue-2498	105	49	.	.	PUNCT
issue-2498	106	1	tax	tax	NOUN
issue-2498	106	2	planning	planning	NOUN
issue-2498	106	3	presents	present	VERB
issue-2498	106	4	a	a	DET
issue-2498	106	5	range	range	NOUN
issue-2498	106	6	of	of	ADP
issue-2498	106	7	opportunities	opportunity	NOUN
issue-2498	106	8	in	in	ADP
issue-2498	106	9	different	different	ADJ
issue-2498	106	10	countries	country	NOUN
issue-2498	106	11	,	,	PUNCT
issue-2498	106	12	which	which	PRON
issue-2498	106	13	can	can	AUX
issue-2498	106	14	facilitate	facilitate	VERB
issue-2498	106	15	increased	increase	VERB
issue-2498	106	16	participation	participation	NOUN
issue-2498	106	17	in	in	ADP
issue-2498	106	18	esg	esg	NOUN
issue-2498	106	19	activities	activity	NOUN
issue-2498	106	20	while	while	SCONJ
issue-2498	106	21	simultaneously	simultaneously	ADV
issue-2498	106	22	maximising	maximise	VERB
issue-2498	106	23	profits	profit	NOUN
issue-2498	106	24	(	(	PUNCT
issue-2498	106	25	guenther	guenther	PROPN
issue-2498	106	26	,	,	PUNCT
issue-2498	106	27	matsunaga	matsunaga	PROPN
issue-2498	106	28	,	,	PUNCT
issue-2498	106	29	williams	williams	PROPN
issue-2498	106	30	,	,	PUNCT
issue-2498	106	31	2013	2013	NUM
issue-2498	106	32	)	)	PUNCT
issue-2498	106	33	.	.	PUNCT
issue-2498	107	1	researchers	researcher	NOUN
issue-2498	107	2	from	from	ADP
issue-2498	107	3	the	the	DET
issue-2498	107	4	university	university	NOUN
issue-2498	107	5	of	of	ADP
issue-2498	107	6	oregon	oregon	PROPN
issue-2498	107	7	and	and	CCONJ
issue-2498	107	8	indiana	indiana	PROPN
issue-2498	107	9	conducted	conduct	VERB
issue-2498	107	10	an	an	DET
issue-2498	107	11	analysis	analysis	NOUN
issue-2498	107	12	of	of	ADP
issue-2498	107	13	the	the	DET
issue-2498	107	14	relationship	relationship	NOUN
issue-2498	107	15	between	between	ADP
issue-2498	107	16	the	the	DET
issue-2498	107	17	effective	effective	ADJ
issue-2498	107	18	tax	tax	NOUN
issue-2498	107	19	rate	rate	NOUN
issue-2498	107	20	and	and	CCONJ
issue-2498	107	21	esg	esg	NOUN
issue-2498	107	22	elements	element	NOUN
issue-2498	107	23	,	,	PUNCT
issue-2498	107	24	utilising	utilise	VERB
issue-2498	107	25	data	datum	NOUN
issue-2498	107	26	from	from	ADP
issue-2498	107	27	msci	msci	PROPN
issue-2498	107	28	inc	inc	PROPN
issue-2498	107	29	.	.	PUNCT
issue-2498	108	1	a	a	DET
issue-2498	108	2	sample	sample	NOUN
issue-2498	108	3	of	of	ADP
issue-2498	108	4	more	more	ADJ
issue-2498	108	5	than	than	ADP
issue-2498	108	6	5,000	5,000	NUM
issue-2498	108	7	observations	observation	NOUN
issue-2498	108	8	revealed	reveal	VERB
issue-2498	108	9	a	a	DET
issue-2498	108	10	correlation	correlation	NOUN
issue-2498	108	11	between	between	ADP
issue-2498	108	12	increased	increase	VERB
issue-2498	108	13	esg	esg	NOUN
issue-2498	108	14	scores	score	NOUN
issue-2498	108	15	and	and	CCONJ
issue-2498	108	16	increased	increase	VERB
issue-2498	108	17	costs	cost	NOUN
issue-2498	108	18	for	for	ADP
issue-2498	108	19	companies	company	NOUN
issue-2498	108	20	lobbying	lobby	VERB
issue-2498	108	21	for	for	ADP
issue-2498	108	22	their	their	PRON
issue-2498	108	23	tax	tax	NOUN
issue-2498	108	24	interests	interest	NOUN
issue-2498	108	25	.	.	PUNCT
issue-2498	109	1	the	the	DET
issue-2498	109	2	study	study	NOUN
issue-2498	109	3	's	's	PART
issue-2498	109	4	conclusion	conclusion	NOUN
issue-2498	109	5	is	be	AUX
issue-2498	109	6	that	that	SCONJ
issue-2498	109	7	companies	company	NOUN
issue-2498	109	8	do	do	AUX
issue-2498	109	9	not	not	PART
issue-2498	109	10	consider	consider	VERB
issue-2498	109	11	the	the	DET
issue-2498	109	12	payment	payment	NOUN
issue-2498	109	13	of	of	ADP
issue-2498	109	14	taxes	taxis	NOUN
issue-2498	109	15	to	to	PART
issue-2498	109	16	be	be	AUX
issue-2498	109	17	part	part	NOUN
issue-2498	109	18	of	of	ADP
issue-2498	109	19	their	their	PRON
issue-2498	109	20	social	social	ADJ
issue-2498	109	21	responsibility	responsibility	NOUN
issue-2498	109	22	,	,	PUNCT
issue-2498	109	23	but	but	CCONJ
issue-2498	109	24	rather	rather	ADV
issue-2498	109	25	utilise	utilise	VERB
issue-2498	109	26	esg	esg	NOUN
issue-2498	109	27	principles	principle	NOUN
issue-2498	109	28	in	in	ADP
issue-2498	109	29	order	order	NOUN
issue-2498	109	30	to	to	PART
issue-2498	109	31	gain	gain	VERB
issue-2498	109	32	greater	great	ADJ
issue-2498	109	33	tax	tax	NOUN
issue-2498	109	34	advantages	advantage	NOUN
issue-2498	109	35	(	(	PUNCT
issue-2498	109	36	davis	davis	PROPN
issue-2498	109	37	,	,	PUNCT
issue-2498	109	38	guenther	guenther	PROPN
issue-2498	109	39	,	,	PUNCT
issue-2498	109	40	krull	krull	PROPN
issue-2498	109	41	,	,	PUNCT
issue-2498	109	42	williams	williams	PROPN
issue-2498	109	43	,	,	PUNCT
issue-2498	109	44	2016	2016	NUM
issue-2498	109	45	)	)	PUNCT
issue-2498	109	46	.	.	PUNCT
issue-2498	110	1	an	an	DET
issue-2498	110	2	interesting	interesting	ADJ
issue-2498	110	3	research	research	NOUN
issue-2498	110	4	paper	paper	NOUN
issue-2498	110	5	analysed	analyse	VERB
issue-2498	110	6	the	the	DET
issue-2498	110	7	relationship	relationship	NOUN
issue-2498	110	8	between	between	ADP
issue-2498	110	9	the	the	DET
issue-2498	110	10	implementation	implementation	NOUN
issue-2498	110	11	of	of	ADP
issue-2498	110	12	esg	esg	NOUN
issue-2498	110	13	elements	element	NOUN
issue-2498	110	14	and	and	CCONJ
issue-2498	110	15	the	the	DET
issue-2498	110	16	likelihood	likelihood	NOUN
issue-2498	110	17	of	of	ADP
issue-2498	110	18	tax	tax	NOUN
issue-2498	110	19	evasion	evasion	NOUN
issue-2498	110	20	based	base	VERB
issue-2498	110	21	on	on	ADP
issue-2498	110	22	a	a	DET
issue-2498	110	23	sample	sample	NOUN
issue-2498	110	24	of	of	ADP
issue-2498	110	25	217	217	NUM
issue-2498	110	26	companies	company	NOUN
issue-2498	110	27	.	.	PUNCT
issue-2498	111	1	the	the	DET
issue-2498	111	2	results	result	NOUN
issue-2498	111	3	showed	show	VERB
issue-2498	111	4	a	a	DET
issue-2498	111	5	negative	negative	ADJ
issue-2498	111	6	correlation	correlation	NOUN
issue-2498	111	7	between	between	ADP
issue-2498	111	8	tax	tax	NOUN
issue-2498	111	9	evasion	evasion	NOUN
issue-2498	111	10	and	and	CCONJ
issue-2498	111	11	a	a	DET
issue-2498	111	12	company	company	NOUN
issue-2498	111	13	's	's	PART
issue-2498	111	14	esg	esg	NOUN
issue-2498	111	15	activities	activity	NOUN
issue-2498	111	16	,	,	PUNCT
issue-2498	111	17	except	except	SCONJ
issue-2498	111	18	when	when	SCONJ
issue-2498	111	19	certain	certain	ADJ
issue-2498	111	20	esg	esg	NOUN
issue-2498	111	21	aspects	aspect	NOUN
issue-2498	111	22	,	,	PUNCT
issue-2498	111	23	such	such	ADJ
issue-2498	111	24	as	as	ADP
issue-2498	111	25	governance	governance	NOUN
issue-2498	111	26	,	,	PUNCT
issue-2498	111	27	environment	environment	NOUN
issue-2498	111	28	and	and	CCONJ
issue-2498	111	29	employee	employee	NOUN
issue-2498	111	30	relations	relation	NOUN
issue-2498	111	31	,	,	PUNCT
issue-2498	111	32	were	be	AUX
issue-2498	111	33	positively	positively	ADV
issue-2498	111	34	related	relate	VERB
issue-2498	111	35	to	to	ADP
issue-2498	111	36	tax	tax	NOUN
issue-2498	111	37	evasion	evasion	NOUN
issue-2498	111	38	.	.	PUNCT
issue-2498	112	1	this	this	DET
issue-2498	112	2	finding	finding	NOUN
issue-2498	112	3	confirms	confirm	VERB
issue-2498	112	4	researchers	researcher	NOUN
issue-2498	112	5	'	'	PART
issue-2498	112	6	concerns	concern	NOUN
issue-2498	112	7	about	about	ADP
issue-2498	112	8	the	the	DET
issue-2498	112	9	role	role	NOUN
issue-2498	112	10	of	of	ADP
issue-2498	112	11	esg	esg	PROPN
issue-2498	112	12	factors	factor	NOUN
issue-2498	112	13	as	as	ADP
issue-2498	112	14	a	a	DET
issue-2498	112	15	cover	cover	NOUN
issue-2498	112	16	for	for	ADP
issue-2498	112	17	unjustified	unjustified	ADJ
issue-2498	112	18	tax	tax	NOUN
issue-2498	112	19	advantages	advantage	NOUN
issue-2498	112	20	(	(	PUNCT
issue-2498	112	21	lanis	lanis	PROPN
issue-2498	112	22	,	,	PUNCT
issue-2498	112	23	richardson	richardson	PROPN
issue-2498	112	24	,	,	PUNCT
issue-2498	112	25	2014	2014	NUM
issue-2498	112	26	)	)	PUNCT
issue-2498	112	27	.	.	PUNCT
issue-2498	113	1	american	american	ADJ
issue-2498	113	2	researchers	researcher	NOUN
issue-2498	113	3	col	col	PROPN
issue-2498	113	4	b.	b.	PROPN
issue-2498	113	5	and	and	CCONJ
issue-2498	113	6	patel	patel	PROPN
issue-2498	113	7	s.	s.	PROPN
issue-2498	113	8	examined	examine	VERB
issue-2498	113	9	the	the	DET
issue-2498	113	10	relationship	relationship	NOUN
issue-2498	113	11	between	between	ADP
issue-2498	113	12	companies	company	NOUN
issue-2498	113	13	'	'	PART
issue-2498	113	14	esg	esg	NOUN
issue-2498	113	15	and	and	CCONJ
issue-2498	113	16	tax	tax	NOUN
issue-2498	113	17	planning	planning	NOUN
issue-2498	113	18	practices	practice	NOUN
issue-2498	113	19	.	.	PUNCT
issue-2498	114	1	the	the	DET
issue-2498	114	2	researchers	researcher	NOUN
issue-2498	114	3	tested	test	VERB
issue-2498	114	4	two	two	NUM
issue-2498	114	5	hypotheses	hypothesis	NOUN
issue-2498	114	6	:	:	PUNCT
issue-2498	114	7	first	first	ADV
issue-2498	114	8	,	,	PUNCT
issue-2498	114	9	that	that	SCONJ
issue-2498	114	10	companies	company	NOUN
issue-2498	114	11	would	would	AUX
issue-2498	114	12	reduce	reduce	VERB
issue-2498	114	13	their	their	PRON
issue-2498	114	14	esg	esg	NOUN
issue-2498	114	15	activities	activity	NOUN
issue-2498	114	16	after	after	ADP
issue-2498	114	17	engaging	engage	VERB
issue-2498	114	18	in	in	ADP
issue-2498	114	19	aggressive	aggressive	ADJ
issue-2498	114	20	tax	tax	NOUN
issue-2498	114	21	avoidance	avoidance	NOUN
issue-2498	114	22	;	;	PUNCT
issue-2498	114	23	second	second	X
issue-2498	114	24	,	,	PUNCT
issue-2498	114	25	that	that	SCONJ
issue-2498	114	26	companies	company	NOUN
issue-2498	114	27	would	would	AUX
issue-2498	114	28	increase	increase	VERB
issue-2498	114	29	their	their	PRON
issue-2498	114	30	esg	esg	NOUN
issue-2498	114	31	activities	activity	NOUN
issue-2498	114	32	after	after	ADP
issue-2498	114	33	engaging	engage	VERB
issue-2498	114	34	in	in	ADP
issue-2498	114	35	aggressive	aggressive	ADJ
issue-2498	114	36	tax	tax	NOUN
issue-2498	114	37	planning	planning	NOUN
issue-2498	114	38	.	.	PUNCT
issue-2498	115	1	the	the	DET
issue-2498	115	2	study	study	NOUN
issue-2498	115	3	included	include	VERB
issue-2498	115	4	a	a	DET
issue-2498	115	5	sample	sample	NOUN
issue-2498	115	6	of	of	ADP
issue-2498	115	7	3,897	3,897	NUM
issue-2498	115	8	current	current	ADJ
issue-2498	115	9	year	year	NOUN
issue-2498	115	10	observations	observation	NOUN
issue-2498	115	11	for	for	ADP
issue-2498	115	12	341	341	NUM
issue-2498	115	13	us	us	PROPN
issue-2498	115	14	companies	company	NOUN
issue-2498	115	15	with	with	ADP
issue-2498	115	16	subsidiaries	subsidiary	NOUN
issue-2498	115	17	in	in	ADP
issue-2498	115	18	tax	tax	NOUN
issue-2498	115	19	havens	haven	NOUN
issue-2498	115	20	and	and	CCONJ
issue-2498	115	21	16,295	16,295	NUM
issue-2498	115	22	current	current	ADJ
issue-2498	115	23	year	year	NOUN
issue-2498	115	24	observations	observation	NOUN
issue-2498	115	25	for	for	ADP
issue-2498	115	26	1,630	1,630	NUM
issue-2498	115	27	us	us	PROPN
issue-2498	115	28	companies	company	NOUN
issue-2498	115	29	that	that	PRON
issue-2498	115	30	had	have	AUX
issue-2498	115	31	not	not	PART
issue-2498	115	32	been	be	AUX
issue-2498	115	33	active	active	ADJ
issue-2498	115	34	in	in	ADP
issue-2498	115	35	tax	tax	NOUN
issue-2498	115	36	havens	haven	NOUN
issue-2498	115	37	for	for	ADP
issue-2498	115	38	17	17	NUM
issue-2498	115	39	years	year	NOUN
issue-2498	115	40	.	.	PUNCT
issue-2498	116	1	the	the	DET
issue-2498	116	2	data	datum	NOUN
issue-2498	116	3	were	be	AUX
issue-2498	116	4	provided	provide	VERB
issue-2498	116	5	by	by	ADP
issue-2498	116	6	kinder	kind	ADJ
issue-2498	116	7	,	,	PUNCT
issue-2498	116	8	lydenberg	lydenberg	PROPN
issue-2498	116	9	,	,	PUNCT
issue-2498	116	10	domini	domini	PROPN
issue-2498	116	11	,	,	PUNCT
issue-2498	116	12	&	&	CCONJ
issue-2498	116	13	co.	co.	PROPN
issue-2498	116	14	(	(	PUNCT
issue-2498	116	15	kld	kld	PROPN
issue-2498	116	16	)	)	PUNCT
issue-2498	116	17	and	and	CCONJ
issue-2498	116	18	thomson	thomson	PROPN
issue-2498	116	19	financial	financial	ADJ
issue-2498	116	20	sdc	sdc	PROPN
issue-2498	116	21	.	.	PUNCT
issue-2498	117	1	the	the	DET
issue-2498	117	2	study	study	NOUN
issue-2498	117	3	found	find	VERB
issue-2498	117	4	that	that	SCONJ
issue-2498	117	5	companies	company	NOUN
issue-2498	117	6	that	that	PRON
issue-2498	117	7	actively	actively	ADV
issue-2498	117	8	evade	evade	VERB
issue-2498	117	9	taxes	taxis	NOUN
issue-2498	117	10	through	through	ADP
issue-2498	117	11	the	the	DET
issue-2498	117	12	creation	creation	NOUN
issue-2498	117	13	of	of	ADP
issue-2498	117	14	offshore	offshore	ADJ
issue-2498	117	15	companies	company	NOUN
issue-2498	117	16	significantly	significantly	ADV
issue-2498	117	17	increase	increase	VERB
issue-2498	117	18	their	their	PRON
issue-2498	117	19	corporate	corporate	ADJ
issue-2498	117	20	esg	esg	NOUN
issue-2498	117	21	ratings	rating	NOUN
issue-2498	117	22	(	(	PUNCT
issue-2498	117	23	col	col	PROPN
issue-2498	117	24	,	,	PUNCT
issue-2498	117	25	patel	patel	NOUN
issue-2498	117	26	,	,	PUNCT
issue-2498	117	27	2016	2016	NUM
issue-2498	117	28	)	)	PUNCT
issue-2498	117	29	.	.	PUNCT
issue-2498	118	1	researchers	researcher	NOUN
issue-2498	118	2	at	at	ADP
issue-2498	118	3	the	the	DET
issue-2498	118	4	montpellier	montpellier	NOUN
issue-2498	118	5	business	business	NOUN
issue-2498	118	6	school	school	PROPN
issue-2498	118	7	(	(	PUNCT
issue-2498	118	8	france	france	PROPN
issue-2498	118	9	)	)	PUNCT
issue-2498	118	10	found	find	VERB
issue-2498	118	11	the	the	DET
issue-2498	118	12	same	same	ADJ
issue-2498	118	13	negative	negative	ADJ
issue-2498	118	14	trend	trend	NOUN
issue-2498	118	15	.	.	PUNCT
issue-2498	119	1	the	the	DET
issue-2498	119	2	study	study	NOUN
issue-2498	119	3	,	,	PUNCT
issue-2498	119	4	based	base	VERB
issue-2498	119	5	on	on	ADP
issue-2498	119	6	a	a	DET
issue-2498	119	7	sample	sample	NOUN
issue-2498	119	8	of	of	ADP
issue-2498	119	9	24	24	NUM
issue-2498	119	10	french	french	ADJ
issue-2498	119	11	companies	company	NOUN
issue-2498	119	12	over	over	ADP
issue-2498	119	13	eight	eight	NUM
issue-2498	119	14	years	year	NOUN
issue-2498	119	15	,	,	PUNCT
issue-2498	119	16	assessed	assess	VERB
issue-2498	119	17	the	the	DET
issue-2498	119	18	relationship	relationship	NOUN
issue-2498	119	19	between	between	ADP
issue-2498	119	20	the	the	DET
issue-2498	119	21	tax	tax	NOUN
issue-2498	119	22	and	and	CCONJ
issue-2498	119	23	accounting	accounting	NOUN
issue-2498	119	24	gap	gap	NOUN
issue-2498	119	25	and	and	CCONJ
issue-2498	119	26	the	the	DET
issue-2498	119	27	environmental	environmental	ADJ
issue-2498	119	28	aspect	aspect	NOUN
issue-2498	119	29	of	of	ADP
issue-2498	119	30	esg	esg	PROPN
issue-2498	119	31	baltic	baltic	PROPN
issue-2498	119	32	journal	journal	PROPN
issue-2498	119	33	of	of	ADP
issue-2498	119	34	economic	economic	ADJ
issue-2498	119	35	studies	study	NOUN
issue-2498	119	36	204	204	NUM
issue-2498	119	37	vol	vol	NOUN
issue-2498	119	38	.	.	PUNCT
issue-2498	120	1	10	10	NUM
issue-2498	120	2	no	no	NOUN
issue-2498	120	3	.	.	NOUN
issue-2498	121	1	3	3	NUM
issue-2498	121	2	,	,	PUNCT
issue-2498	121	3	2024	2024	NUM
issue-2498	121	4	reporting	reporting	NOUN
issue-2498	121	5	and	and	CCONJ
issue-2498	121	6	found	find	VERB
issue-2498	121	7	a	a	DET
issue-2498	121	8	positive	positive	ADJ
issue-2498	121	9	relationship	relationship	NOUN
issue-2498	121	10	between	between	ADP
issue-2498	121	11	these	these	DET
issue-2498	121	12	factors	factor	NOUN
issue-2498	121	13	(	(	PUNCT
issue-2498	121	14	bird	bird	NOUN
issue-2498	121	15	,	,	PUNCT
issue-2498	121	16	davis	davis	PROPN
issue-2498	121	17	-	-	PUNCT
issue-2498	121	18	nozemack	nozemack	NOUN
issue-2498	121	19	,	,	PUNCT
issue-2498	121	20	2018	2018	NUM
issue-2498	121	21	)	)	PUNCT
issue-2498	121	22	.	.	PUNCT
issue-2498	122	1	the	the	DET
issue-2498	122	2	researchers	researcher	NOUN
issue-2498	122	3	also	also	ADV
issue-2498	122	4	analysed	analyse	VERB
issue-2498	122	5	the	the	DET
issue-2498	122	6	impact	impact	NOUN
issue-2498	122	7	of	of	ADP
issue-2498	122	8	esg	esg	NOUN
issue-2498	122	9	indicators	indicator	NOUN
issue-2498	122	10	on	on	ADP
issue-2498	122	11	tax	tax	NOUN
issue-2498	122	12	aggressiveness	aggressiveness	NOUN
issue-2498	122	13	.	.	PUNCT
issue-2498	123	1	they	they	PRON
issue-2498	123	2	used	use	VERB
issue-2498	123	3	a	a	DET
issue-2498	123	4	model	model	NOUN
issue-2498	123	5	in	in	ADP
issue-2498	123	6	which	which	PRON
issue-2498	123	7	environmental	environmental	ADJ
issue-2498	123	8	,	,	PUNCT
issue-2498	123	9	social	social	ADJ
issue-2498	123	10	and	and	CCONJ
issue-2498	123	11	corporate	corporate	ADJ
issue-2498	123	12	components	component	NOUN
issue-2498	123	13	were	be	AUX
issue-2498	123	14	independent	independent	ADJ
issue-2498	123	15	variables	variable	NOUN
issue-2498	123	16	and	and	CCONJ
issue-2498	123	17	the	the	DET
issue-2498	123	18	effective	effective	ADJ
issue-2498	123	19	tax	tax	NOUN
issue-2498	123	20	rate	rate	NOUN
issue-2498	123	21	was	be	AUX
issue-2498	123	22	the	the	DET
issue-2498	123	23	dependent	dependent	ADJ
issue-2498	123	24	variable	variable	NOUN
issue-2498	123	25	.	.	PUNCT
issue-2498	124	1	the	the	DET
issue-2498	124	2	data	datum	NOUN
issue-2498	124	3	was	be	AUX
issue-2498	124	4	provided	provide	VERB
issue-2498	124	5	by	by	ADP
issue-2498	124	6	thomson	thomson	PROPN
issue-2498	124	7	reuters	reuters	PROPN
issue-2498	124	8	.	.	PUNCT
issue-2498	125	1	they	they	PRON
issue-2498	125	2	used	use	VERB
issue-2498	125	3	four	four	NUM
issue-2498	125	4	regression	regression	NOUN
issue-2498	125	5	models	model	NOUN
issue-2498	125	6	to	to	PART
issue-2498	125	7	determine	determine	VERB
issue-2498	125	8	the	the	DET
issue-2498	125	9	relationship	relationship	NOUN
issue-2498	125	10	between	between	ADP
issue-2498	125	11	esg	esg	PROPN
issue-2498	125	12	scores	score	NOUN
issue-2498	125	13	and	and	CCONJ
issue-2498	125	14	tax	tax	NOUN
issue-2498	125	15	aggressiveness	aggressiveness	NOUN
issue-2498	125	16	.	.	PUNCT
issue-2498	126	1	the	the	DET
issue-2498	126	2	study	study	NOUN
issue-2498	126	3	included	include	VERB
issue-2498	126	4	4,010	4,010	NUM
issue-2498	126	5	observations	observation	NOUN
issue-2498	126	6	across	across	ADP
issue-2498	126	7	68	68	NUM
issue-2498	126	8	countries	country	NOUN
issue-2498	126	9	.	.	PUNCT
issue-2498	127	1	the	the	DET
issue-2498	127	2	esg	esg	PROPN
issue-2498	127	3	e	e	PROPN
issue-2498	127	4	-	-	NOUN
issue-2498	127	5	component	component	NOUN
issue-2498	127	6	was	be	AUX
issue-2498	127	7	found	find	VERB
issue-2498	127	8	to	to	PART
issue-2498	127	9	have	have	VERB
issue-2498	127	10	a	a	DET
issue-2498	127	11	small	small	ADJ
issue-2498	127	12	impact	impact	NOUN
issue-2498	127	13	on	on	ADP
issue-2498	127	14	aggressive	aggressive	ADJ
issue-2498	127	15	tax	tax	NOUN
issue-2498	127	16	planning	planning	NOUN
issue-2498	127	17	.	.	PUNCT
issue-2498	128	1	the	the	DET
issue-2498	128	2	beta	beta	ADJ
issue-2498	128	3	coefficient	coefficient	NOUN
issue-2498	128	4	of	of	ADP
issue-2498	128	5	the	the	DET
issue-2498	128	6	company	company	NOUN
issue-2498	128	7	's	's	PART
issue-2498	128	8	securities	security	NOUN
issue-2498	128	9	portfolio	portfolio	NOUN
issue-2498	128	10	plays	play	VERB
issue-2498	128	11	an	an	DET
issue-2498	128	12	important	important	ADJ
issue-2498	128	13	role	role	NOUN
issue-2498	128	14	:	:	PUNCT
issue-2498	128	15	the	the	PRON
issue-2498	128	16	higher	high	ADJ
issue-2498	128	17	it	it	PRON
issue-2498	128	18	is	be	AUX
issue-2498	128	19	,	,	PUNCT
issue-2498	128	20	the	the	DET
issue-2498	128	21	less	less	ADV
issue-2498	128	22	aggressive	aggressive	ADJ
issue-2498	128	23	the	the	DET
issue-2498	128	24	tax	tax	NOUN
issue-2498	128	25	planning	planning	NOUN
issue-2498	128	26	.	.	PUNCT
issue-2498	129	1	however	however	ADV
issue-2498	129	2	,	,	PUNCT
issue-2498	129	3	the	the	DET
issue-2498	129	4	sand	sand	NOUN
issue-2498	129	5	g	g	NOUN
issue-2498	129	6	-	-	PUNCT
issue-2498	129	7	components	component	NOUN
issue-2498	129	8	of	of	ADP
issue-2498	129	9	esg	esg	PROPN
issue-2498	129	10	have	have	VERB
issue-2498	129	11	little	little	ADJ
issue-2498	129	12	association	association	NOUN
issue-2498	129	13	with	with	ADP
issue-2498	129	14	aggressive	aggressive	ADJ
issue-2498	129	15	tax	tax	NOUN
issue-2498	129	16	planning	planning	NOUN
issue-2498	129	17	(	(	PUNCT
issue-2498	129	18	bohyun	bohyun	PROPN
issue-2498	129	19	,	,	PUNCT
issue-2498	129	20	jeong	jeong	PROPN
issue-2498	129	21	-	-	PUNCT
issue-2498	129	22	hwan	hwan	PROPN
issue-2498	129	23	,	,	PUNCT
issue-2498	129	24	jin	jin	NOUN
issue-2498	129	25	-	-	PUNCT
issue-2498	129	26	hyung	hyung	NOUN
issue-2498	129	27	,	,	PUNCT
issue-2498	129	28	2021	2021	NUM
issue-2498	129	29	;	;	PUNCT
issue-2498	129	30	sapitri	sapitri	ADJ
issue-2498	129	31	,	,	PUNCT
issue-2498	129	32	2020	2020	NUM
issue-2498	129	33	;	;	PUNCT
issue-2498	129	34	harnesk	harnesk	PROPN
issue-2498	129	35	,	,	PUNCT
issue-2498	129	36	myhrberg	myhrberg	PROPN
issue-2498	129	37	,	,	PUNCT
issue-2498	129	38	2019	2019	NUM
issue-2498	129	39	)	)	PUNCT
issue-2498	129	40	.	.	PUNCT
issue-2498	130	1	there	there	PRON
issue-2498	130	2	is	be	VERB
issue-2498	130	3	no	no	DET
issue-2498	130	4	doubt	doubt	NOUN
issue-2498	130	5	that	that	SCONJ
issue-2498	130	6	societal	societal	ADJ
issue-2498	130	7	tools	tool	NOUN
issue-2498	130	8	such	such	ADJ
issue-2498	130	9	as	as	ADP
issue-2498	130	10	the	the	DET
issue-2498	130	11	global	global	ADJ
issue-2498	130	12	reporting	reporting	NOUN
issue-2498	130	13	initiative	initiative	NOUN
issue-2498	130	14	(	(	PUNCT
issue-2498	130	15	gri	gri	PROPN
issue-2498	130	16	)	)	PUNCT
issue-2498	130	17	,	,	PUNCT
issue-2498	130	18	the	the	DET
issue-2498	130	19	dow	dow	PROPN
issue-2498	130	20	jones	jones	PROPN
issue-2498	130	21	sustainability	sustainability	PROPN
issue-2498	130	22	index	index	NOUN
issue-2498	130	23	(	(	PUNCT
issue-2498	130	24	djsi	djsi	NUM
issue-2498	130	25	)	)	PUNCT
issue-2498	130	26	and	and	CCONJ
issue-2498	130	27	the	the	DET
issue-2498	130	28	fair	fair	ADJ
issue-2498	130	29	tax	tax	NOUN
issue-2498	130	30	mark	mark	NOUN
issue-2498	130	31	(	(	PUNCT
issue-2498	130	32	ftm	ftm	NOUN
issue-2498	130	33	)	)	PUNCT
issue-2498	130	34	are	be	AUX
issue-2498	130	35	helping	help	VERB
issue-2498	130	36	to	to	PART
issue-2498	130	37	make	make	VERB
issue-2498	130	38	the	the	DET
issue-2498	130	39	link	link	NOUN
issue-2498	130	40	between	between	ADP
issue-2498	130	41	sustainability	sustainability	NOUN
issue-2498	130	42	and	and	CCONJ
issue-2498	130	43	tax	tax	NOUN
issue-2498	130	44	planning	planning	NOUN
issue-2498	130	45	more	more	ADV
issue-2498	130	46	transparent	transparent	ADJ
issue-2498	130	47	.	.	PUNCT
issue-2498	131	1	however	however	ADV
issue-2498	131	2	,	,	PUNCT
issue-2498	131	3	practice	practice	NOUN
issue-2498	131	4	shows	show	VERB
issue-2498	131	5	that	that	SCONJ
issue-2498	131	6	more	more	ADJ
issue-2498	131	7	is	be	AUX
issue-2498	131	8	needed	need	VERB
issue-2498	131	9	.	.	PUNCT
issue-2498	132	1	for	for	ADP
issue-2498	132	2	example	example	NOUN
issue-2498	132	3	,	,	PUNCT
issue-2498	132	4	a	a	DET
issue-2498	132	5	company	company	NOUN
issue-2498	132	6	's	's	PART
issue-2498	132	7	tax	tax	NOUN
issue-2498	132	8	strategy	strategy	NOUN
issue-2498	132	9	only	only	ADV
issue-2498	132	10	accounts	account	VERB
issue-2498	132	11	for	for	ADP
issue-2498	132	12	two	two	NUM
issue-2498	132	13	percent	percent	NOUN
issue-2498	132	14	of	of	ADP
issue-2498	132	15	the	the	DET
issue-2498	132	16	weighted	weight	VERB
issue-2498	132	17	average	average	ADJ
issue-2498	132	18	total	total	ADJ
issue-2498	132	19	score	score	NOUN
issue-2498	132	20	in	in	ADP
issue-2498	132	21	the	the	DET
issue-2498	132	22	djsi	djsi	NUM
issue-2498	132	23	index	index	NOUN
issue-2498	132	24	.	.	PUNCT
issue-2498	133	1	in	in	ADP
issue-2498	133	2	addition	addition	NOUN
issue-2498	133	3	,	,	PUNCT
issue-2498	133	4	a	a	DET
issue-2498	133	5	company	company	NOUN
issue-2498	133	6	can	can	AUX
issue-2498	133	7	obtain	obtain	VERB
issue-2498	133	8	an	an	DET
issue-2498	133	9	ftm	ftm	NOUN
issue-2498	133	10	certificate	certificate	NOUN
issue-2498	133	11	and	and	CCONJ
issue-2498	133	12	engage	engage	VERB
issue-2498	133	13	in	in	ADP
issue-2498	133	14	aggressive	aggressive	ADJ
issue-2498	133	15	tax	tax	NOUN
issue-2498	133	16	planning	planning	NOUN
issue-2498	133	17	at	at	ADP
issue-2498	133	18	the	the	DET
issue-2498	133	19	same	same	ADJ
issue-2498	133	20	time	time	NOUN
issue-2498	133	21	.	.	PUNCT
issue-2498	134	1	this	this	PRON
issue-2498	134	2	is	be	AUX
issue-2498	134	3	supported	support	VERB
issue-2498	134	4	by	by	ADP
issue-2498	134	5	a	a	DET
issue-2498	134	6	study	study	NOUN
issue-2498	134	7	by	by	ADP
issue-2498	134	8	academics	academic	NOUN
issue-2498	134	9	that	that	PRON
issue-2498	134	10	examined	examine	VERB
issue-2498	134	11	the	the	DET
issue-2498	134	12	relationship	relationship	NOUN
issue-2498	134	13	between	between	ADP
issue-2498	134	14	the	the	DET
issue-2498	134	15	effective	effective	ADJ
issue-2498	134	16	tax	tax	NOUN
issue-2498	134	17	rate	rate	NOUN
issue-2498	134	18	and	and	CCONJ
issue-2498	134	19	the	the	DET
issue-2498	134	20	tax	tax	NOUN
issue-2498	134	21	disclosure	disclosure	NOUN
issue-2498	134	22	index	index	NOUN
issue-2498	134	23	(	(	PUNCT
issue-2498	134	24	tdi	tdi	PROPN
issue-2498	134	25	)	)	PUNCT
issue-2498	134	26	in	in	ADP
issue-2498	134	27	sustainability	sustainability	NOUN
issue-2498	134	28	reports	report	NOUN
issue-2498	134	29	,	,	PUNCT
issue-2498	134	30	based	base	VERB
issue-2498	134	31	on	on	ADP
issue-2498	134	32	540	540	NUM
issue-2498	134	33	observations	observation	NOUN
issue-2498	134	34	over	over	ADP
issue-2498	134	35	five	five	NUM
issue-2498	134	36	years	year	NOUN
issue-2498	134	37	.	.	PUNCT
issue-2498	135	1	the	the	DET
issue-2498	135	2	results	result	NOUN
issue-2498	135	3	showed	show	VERB
issue-2498	135	4	a	a	DET
issue-2498	135	5	negative	negative	ADJ
issue-2498	135	6	correlation	correlation	NOUN
issue-2498	135	7	between	between	ADP
issue-2498	135	8	the	the	DET
issue-2498	135	9	factors	factor	NOUN
issue-2498	135	10	studied	study	VERB
issue-2498	135	11	.	.	PUNCT
issue-2498	136	1	companies	company	NOUN
issue-2498	136	2	with	with	ADP
issue-2498	136	3	aggressive	aggressive	ADJ
issue-2498	136	4	tax	tax	NOUN
issue-2498	136	5	planning	planning	NOUN
issue-2498	136	6	showed	show	VERB
issue-2498	136	7	a	a	DET
issue-2498	136	8	"	"	PUNCT
issue-2498	136	9	higher	high	ADJ
issue-2498	136	10	willingness	willingness	NOUN
issue-2498	136	11	"	"	PUNCT
issue-2498	136	12	to	to	PART
issue-2498	136	13	disclose	disclose	VERB
issue-2498	136	14	their	their	PRON
issue-2498	136	15	esg	esg	NOUN
issue-2498	136	16	activities	activity	NOUN
issue-2498	136	17	(	(	PUNCT
issue-2498	136	18	hardeck	hardeck	PROPN
issue-2498	136	19	,	,	PUNCT
issue-2498	136	20	kirn	kirn	PROPN
issue-2498	136	21	,	,	PUNCT
issue-2498	136	22	2016	2016	NUM
issue-2498	136	23	)	)	PUNCT
issue-2498	136	24	.	.	PUNCT
issue-2498	137	1	it	it	PRON
issue-2498	137	2	is	be	AUX
issue-2498	137	3	interesting	interesting	ADJ
issue-2498	137	4	to	to	PART
issue-2498	137	5	analyse	analyse	VERB
issue-2498	137	6	the	the	DET
issue-2498	137	7	scientometric	scientometric	ADJ
issue-2498	137	8	indicators	indicator	NOUN
issue-2498	137	9	related	relate	VERB
issue-2498	137	10	to	to	ADP
issue-2498	137	11	the	the	DET
issue-2498	137	12	available	available	ADJ
issue-2498	137	13	research	research	NOUN
issue-2498	137	14	on	on	ADP
issue-2498	137	15	this	this	DET
issue-2498	137	16	topic	topic	NOUN
issue-2498	137	17	.	.	PUNCT
issue-2498	138	1	many	many	ADJ
issue-2498	138	2	scientists	scientist	NOUN
issue-2498	138	3	do	do	AUX
issue-2498	138	4	not	not	PART
issue-2498	138	5	use	use	VERB
issue-2498	138	6	mathematical	mathematical	ADJ
issue-2498	138	7	research	research	NOUN
issue-2498	138	8	methods	method	NOUN
issue-2498	138	9	and	and	CCONJ
issue-2498	138	10	focus	focus	VERB
issue-2498	138	11	on	on	ADP
issue-2498	138	12	certain	certain	ADJ
issue-2498	138	13	aspects	aspect	NOUN
issue-2498	138	14	of	of	ADP
issue-2498	138	15	practical	practical	ADJ
issue-2498	138	16	application	application	NOUN
issue-2498	138	17	of	of	ADP
issue-2498	138	18	certain	certain	ADJ
issue-2498	138	19	problems	problem	NOUN
issue-2498	138	20	,	,	PUNCT
issue-2498	138	21	mainly	mainly	ADV
issue-2498	138	22	legal	legal	ADJ
issue-2498	138	23	or	or	CCONJ
issue-2498	138	24	political	political	ADJ
issue-2498	138	25	nuances	nuance	NOUN
issue-2498	138	26	,	,	PUNCT
issue-2498	138	27	effectively	effectively	ADV
issue-2498	138	28	ignoring	ignore	VERB
issue-2498	138	29	institutional	institutional	ADJ
issue-2498	138	30	factors	factor	NOUN
issue-2498	138	31	(	(	PUNCT
issue-2498	138	32	rohov	rohov	PROPN
issue-2498	138	33	,	,	PUNCT
issue-2498	138	34	kolodiziev	kolodiziev	PROPN
issue-2498	138	35	,	,	PUNCT
issue-2498	138	36	yehorycheva	yehorycheva	PROPN
issue-2498	138	37	,	,	PUNCT
issue-2498	138	38	krupka	krupka	PROPN
issue-2498	138	39	,	,	PUNCT
issue-2498	138	40	zaplatynskyi	zaplatynskyi	PROPN
issue-2498	138	41	,	,	PUNCT
issue-2498	138	42	2024	2024	NUM
issue-2498	138	43	)	)	PUNCT
issue-2498	138	44	.	.	PUNCT
issue-2498	139	1	modern	modern	ADJ
issue-2498	139	2	regulators	regulator	NOUN
issue-2498	139	3	to	to	PART
issue-2498	139	4	promote	promote	VERB
issue-2498	139	5	esg	esg	NOUN
issue-2498	139	6	practices	practice	NOUN
issue-2498	139	7	:	:	PUNCT
issue-2498	139	8	in	in	ADP
issue-2498	139	9	the	the	DET
issue-2498	139	10	united	united	PROPN
issue-2498	139	11	states	states	PROPN
issue-2498	139	12	,	,	PUNCT
issue-2498	139	13	the	the	DET
issue-2498	139	14	opportunity	opportunity	NOUN
issue-2498	139	15	zones	zone	NOUN
issue-2498	139	16	act	act	NOUN
issue-2498	139	17	was	be	AUX
issue-2498	139	18	passed	pass	VERB
issue-2498	139	19	in	in	ADP
issue-2498	139	20	2017	2017	NUM
issue-2498	139	21	,	,	PUNCT
issue-2498	139	22	providing	provide	VERB
issue-2498	139	23	tax	tax	NOUN
issue-2498	139	24	incentives	incentive	NOUN
issue-2498	139	25	for	for	ADP
issue-2498	139	26	certain	certain	ADJ
issue-2498	139	27	types	type	NOUN
issue-2498	139	28	of	of	ADP
issue-2498	139	29	entrepreneurship	entrepreneurship	NOUN
issue-2498	139	30	,	,	PUNCT
issue-2498	139	31	including	include	VERB
issue-2498	139	32	green	green	ADJ
issue-2498	139	33	investments	investment	NOUN
issue-2498	139	34	.	.	PUNCT
issue-2498	140	1	the	the	DET
issue-2498	140	2	pollution	pollution	NOUN
issue-2498	140	3	control	control	NOUN
issue-2498	140	4	tax	tax	NOUN
issue-2498	140	5	-	-	PUNCT
issue-2498	140	6	exempt	exempt	ADJ
issue-2498	140	7	bond	bond	NOUN
issue-2498	140	8	financing	financing	NOUN
issue-2498	140	9	program	program	NOUN
issue-2498	140	10	was	be	AUX
issue-2498	140	11	introduced	introduce	VERB
issue-2498	140	12	to	to	PART
issue-2498	140	13	control	control	VERB
issue-2498	140	14	pollution	pollution	NOUN
issue-2498	140	15	,	,	PUNCT
issue-2498	140	16	safely	safely	ADV
issue-2498	140	17	manage	manage	VERB
issue-2498	140	18	solid	solid	ADJ
issue-2498	140	19	waste	waste	NOUN
issue-2498	140	20	and	and	CCONJ
issue-2498	140	21	recycle	recycle	VERB
issue-2498	140	22	valuable	valuable	ADJ
issue-2498	140	23	materials	material	NOUN
issue-2498	140	24	.	.	PUNCT
issue-2498	141	1	a	a	DET
issue-2498	141	2	document	document	NOUN
issue-2498	141	3	setting	set	VERB
issue-2498	141	4	out	out	ADP
issue-2498	141	5	the	the	DET
issue-2498	141	6	rules	rule	NOUN
issue-2498	141	7	for	for	ADP
issue-2498	141	8	complying	comply	VERB
issue-2498	141	9	with	with	ADP
issue-2498	141	10	tax	tax	NOUN
issue-2498	141	11	requirements	requirement	NOUN
issue-2498	141	12	following	follow	VERB
issue-2498	141	13	the	the	DET
issue-2498	141	14	issue	issue	NOUN
issue-2498	141	15	of	of	ADP
issue-2498	141	16	such	such	ADJ
issue-2498	141	17	bonds	bond	NOUN
issue-2498	141	18	has	have	AUX
issue-2498	141	19	also	also	ADV
issue-2498	141	20	been	be	AUX
issue-2498	141	21	published	publish	VERB
issue-2498	141	22	.	.	PUNCT
issue-2498	142	1	in	in	ADP
issue-2498	142	2	france	france	PROPN
issue-2498	142	3	,	,	PUNCT
issue-2498	142	4	the	the	DET
issue-2498	142	5	green	green	PROPN
issue-2498	142	6	economy	economy	NOUN
issue-2498	142	7	committee	committee	PROPN
issue-2498	142	8	(	(	PUNCT
issue-2498	142	9	le	le	X
issue-2498	142	10	comité	comité	PROPN
issue-2498	142	11	pour	pour	PROPN
issue-2498	142	12	l'économie	l'économie	PROPN
issue-2498	142	13	verte	verte	PROPN
issue-2498	142	14	)	)	PUNCT
issue-2498	142	15	deals	deal	NOUN
issue-2498	142	16	with	with	ADP
issue-2498	142	17	the	the	DET
issue-2498	142	18	development	development	NOUN
issue-2498	142	19	of	of	ADP
issue-2498	142	20	the	the	DET
issue-2498	142	21	circular	circular	ADJ
issue-2498	142	22	economy	economy	NOUN
issue-2498	142	23	and	and	CCONJ
issue-2498	142	24	the	the	DET
issue-2498	142	25	introduction	introduction	NOUN
issue-2498	142	26	of	of	ADP
issue-2498	142	27	economic	economic	ADJ
issue-2498	142	28	instruments	instrument	NOUN
issue-2498	142	29	,	,	PUNCT
issue-2498	142	30	including	include	VERB
issue-2498	142	31	energy	energy	NOUN
issue-2498	142	32	taxation	taxation	NOUN
issue-2498	142	33	,	,	PUNCT
issue-2498	142	34	in	in	ADP
issue-2498	142	35	addition	addition	NOUN
issue-2498	142	36	to	to	ADP
issue-2498	142	37	traditional	traditional	ADJ
issue-2498	142	38	regulatory	regulatory	ADJ
issue-2498	142	39	and	and	CCONJ
issue-2498	142	40	budgetary	budgetary	ADJ
issue-2498	142	41	instruments	instrument	NOUN
issue-2498	142	42	.	.	PUNCT
issue-2498	143	1	the	the	DET
issue-2498	143	2	malaysian	malaysian	ADJ
issue-2498	143	3	government	government	NOUN
issue-2498	143	4	has	have	AUX
issue-2498	143	5	established	establish	VERB
issue-2498	143	6	the	the	DET
issue-2498	143	7	copyright	copyright	NOUN
issue-2498	143	8	securities	securities	PROPN
issue-2498	143	9	commission	commission	PROPN
issue-2498	143	10	malaysia	malaysia	PROPN
issue-2498	143	11	(	(	PUNCT
issue-2498	143	12	cscm	cscm	PROPN
issue-2498	143	13	)	)	PUNCT
issue-2498	143	14	.	.	PUNCT
issue-2498	144	1	in	in	ADP
issue-2498	144	2	2021	2021	NUM
issue-2498	144	3	,	,	PUNCT
issue-2498	144	4	the	the	DET
issue-2498	144	5	green	green	PROPN
issue-2498	144	6	sri	sri	PROPN
issue-2498	144	7	sukuk	sukuk	NOUN
issue-2498	144	8	grant	grant	NOUN
issue-2498	144	9	scheme	scheme	NOUN
issue-2498	144	10	was	be	AUX
issue-2498	144	11	expanded	expand	VERB
issue-2498	144	12	with	with	ADP
issue-2498	144	13	the	the	DET
issue-2498	144	14	objective	objective	NOUN
issue-2498	144	15	of	of	ADP
issue-2498	144	16	incentivising	incentivise	VERB
issue-2498	144	17	investment	investment	NOUN
issue-2498	144	18	firms	firm	NOUN
issue-2498	144	19	to	to	PART
issue-2498	144	20	finance	finance	VERB
issue-2498	144	21	esg	esg	NOUN
issue-2498	144	22	projects	project	NOUN
issue-2498	144	23	.	.	PUNCT
issue-2498	145	1	participants	participant	NOUN
issue-2498	145	2	in	in	ADP
issue-2498	145	3	the	the	DET
issue-2498	145	4	sri	sri	PROPN
issue-2498	145	5	sukuk	sukuk	NOUN
issue-2498	145	6	and	and	CCONJ
issue-2498	145	7	bond	bond	NOUN
issue-2498	145	8	grant	grant	NOUN
issue-2498	145	9	scheme	scheme	NOUN
issue-2498	145	10	were	be	AUX
issue-2498	145	11	granted	grant	VERB
issue-2498	145	12	a	a	DET
issue-2498	145	13	new	new	ADJ
issue-2498	145	14	tax	tax	NOUN
issue-2498	145	15	benefit	benefit	NOUN
issue-2498	145	16	,	,	PUNCT
issue-2498	145	17	namely	namely	ADV
issue-2498	145	18	a	a	DET
issue-2498	145	19	five	five	NUM
issue-2498	145	20	-	-	PUNCT
issue-2498	145	21	year	year	NOUN
issue-2498	145	22	income	income	NOUN
issue-2498	145	23	tax	tax	NOUN
issue-2498	145	24	exemption	exemption	NOUN
issue-2498	145	25	from	from	ADP
issue-2498	145	26	2021	2021	NUM
issue-2498	145	27	to	to	ADP
issue-2498	145	28	2025	2025	NUM
issue-2498	145	29	(	(	PUNCT
issue-2498	145	30	impact	impact	NOUN
issue-2498	145	31	&	&	CCONJ
issue-2498	145	32	esg	esg	PROPN
issue-2498	145	33	performance	performance	NOUN
issue-2498	145	34	report	report	NOUN
issue-2498	145	35	,	,	PUNCT
issue-2498	145	36	2022	2022	NUM
issue-2498	145	37	)	)	PUNCT
issue-2498	145	38	.	.	PUNCT
issue-2498	146	1	the	the	DET
issue-2498	146	2	potential	potential	NOUN
issue-2498	146	3	for	for	ADP
issue-2498	146	4	esg	esg	PROPN
issue-2498	146	5	tax	tax	NOUN
issue-2498	146	6	reform	reform	NOUN
issue-2498	146	7	covers	cover	VERB
issue-2498	146	8	a	a	DET
issue-2498	146	9	number	number	NOUN
issue-2498	146	10	of	of	ADP
issue-2498	146	11	key	key	ADJ
issue-2498	146	12	areas	area	NOUN
issue-2498	146	13	.	.	PUNCT
issue-2498	147	1	first	first	ADV
issue-2498	147	2	,	,	PUNCT
issue-2498	147	3	it	it	PRON
issue-2498	147	4	is	be	AUX
issue-2498	147	5	essential	essential	ADJ
issue-2498	147	6	to	to	PART
issue-2498	147	7	coordinate	coordinate	VERB
issue-2498	147	8	fiscal	fiscal	ADJ
issue-2498	147	9	and	and	CCONJ
issue-2498	147	10	monetary	monetary	ADJ
issue-2498	147	11	policies	policy	NOUN
issue-2498	147	12	and	and	CCONJ
issue-2498	147	13	to	to	PART
issue-2498	147	14	choose	choose	VERB
issue-2498	147	15	appropriate	appropriate	ADJ
issue-2498	147	16	tax	tax	NOUN
issue-2498	147	17	policy	policy	NOUN
issue-2498	147	18	options	option	NOUN
issue-2498	147	19	.	.	PUNCT
issue-2498	148	1	second	second	ADJ
issue-2498	148	2	,	,	PUNCT
issue-2498	148	3	the	the	DET
issue-2498	148	4	share	share	NOUN
issue-2498	148	5	of	of	ADP
issue-2498	148	6	indirect	indirect	ADJ
issue-2498	148	7	taxes	taxis	NOUN
issue-2498	148	8	is	be	AUX
issue-2498	148	9	expected	expect	VERB
issue-2498	148	10	to	to	PART
issue-2498	148	11	increase	increase	VERB
issue-2498	148	12	.	.	PUNCT
issue-2498	149	1	third	third	ADV
issue-2498	149	2	,	,	PUNCT
issue-2498	149	3	there	there	PRON
issue-2498	149	4	is	be	VERB
issue-2498	149	5	a	a	DET
issue-2498	149	6	possibility	possibility	NOUN
issue-2498	149	7	of	of	ADP
issue-2498	149	8	an	an	DET
issue-2498	149	9	increase	increase	NOUN
issue-2498	149	10	in	in	ADP
issue-2498	149	11	the	the	DET
issue-2498	149	12	taxation	taxation	NOUN
issue-2498	149	13	of	of	ADP
issue-2498	149	14	high	high	ADJ
issue-2498	149	15	-	-	PUNCT
issue-2498	149	16	value	value	NOUN
issue-2498	149	17	real	real	ADJ
issue-2498	149	18	estate	estate	NOUN
issue-2498	149	19	.	.	PUNCT
issue-2498	150	1	in	in	ADP
issue-2498	150	2	addition	addition	NOUN
issue-2498	150	3	,	,	PUNCT
issue-2498	150	4	it	it	PRON
issue-2498	150	5	would	would	AUX
issue-2498	150	6	be	be	AUX
issue-2498	150	7	prudent	prudent	ADJ
issue-2498	150	8	to	to	PART
issue-2498	150	9	consider	consider	VERB
issue-2498	150	10	replacing	replace	VERB
issue-2498	150	11	many	many	ADJ
issue-2498	150	12	business	business	NOUN
issue-2498	150	13	levies	levy	NOUN
issue-2498	150	14	with	with	ADP
issue-2498	150	15	a	a	DET
issue-2498	150	16	corporate	corporate	ADJ
issue-2498	150	17	income	income	NOUN
issue-2498	150	18	tax	tax	NOUN
issue-2498	150	19	,	,	PUNCT
issue-2498	150	20	which	which	PRON
issue-2498	150	21	would	would	AUX
issue-2498	150	22	make	make	VERB
issue-2498	150	23	it	it	PRON
issue-2498	150	24	easier	easy	ADJ
issue-2498	150	25	to	to	PART
issue-2498	150	26	do	do	VERB
issue-2498	150	27	business	business	NOUN
issue-2498	150	28	.	.	PUNCT
issue-2498	151	1	finally	finally	ADV
issue-2498	151	2	,	,	PUNCT
issue-2498	151	3	the	the	DET
issue-2498	151	4	assessment	assessment	NOUN
issue-2498	151	5	of	of	ADP
issue-2498	151	6	fiscal	fiscal	ADJ
issue-2498	151	7	sustainability	sustainability	NOUN
issue-2498	151	8	in	in	ADP
issue-2498	151	9	resource	resource	NOUN
issue-2498	151	10	-	-	PUNCT
issue-2498	151	11	rich	rich	ADJ
issue-2498	151	12	countries	country	NOUN
issue-2498	151	13	should	should	AUX
issue-2498	151	14	be	be	AUX
issue-2498	151	15	based	base	VERB
issue-2498	151	16	on	on	ADP
issue-2498	151	17	the	the	DET
issue-2498	151	18	constant	constant	ADJ
issue-2498	151	19	income	income	NOUN
issue-2498	151	20	hypothesis	hypothesis	NOUN
issue-2498	151	21	.	.	PUNCT
issue-2498	152	1	it	it	PRON
issue-2498	152	2	is	be	AUX
issue-2498	152	3	imperative	imperative	ADJ
issue-2498	152	4	that	that	SCONJ
issue-2498	152	5	a	a	DET
issue-2498	152	6	consensus	consensus	NOUN
issue-2498	152	7	be	be	AUX
issue-2498	152	8	reached	reach	VERB
issue-2498	152	9	on	on	ADP
issue-2498	152	10	the	the	DET
issue-2498	152	11	rapid	rapid	ADJ
issue-2498	152	12	development	development	NOUN
issue-2498	152	13	of	of	ADP
issue-2498	152	14	standardised	standardised	ADJ
issue-2498	152	15	approaches	approach	NOUN
issue-2498	152	16	to	to	ADP
issue-2498	152	17	taxation	taxation	NOUN
issue-2498	152	18	at	at	ADP
issue-2498	152	19	the	the	DET
issue-2498	152	20	global	global	ADJ
issue-2498	152	21	level	level	NOUN
issue-2498	152	22	.	.	PUNCT
issue-2498	153	1	furthermore	furthermore	ADV
issue-2498	153	2	,	,	PUNCT
issue-2498	153	3	a	a	DET
issue-2498	153	4	review	review	NOUN
issue-2498	153	5	of	of	ADP
issue-2498	153	6	tax	tax	NOUN
issue-2498	153	7	disincentives	disincentive	NOUN
issue-2498	153	8	is	be	AUX
issue-2498	153	9	recommended	recommend	VERB
issue-2498	153	10	,	,	PUNCT
issue-2498	153	11	with	with	ADP
issue-2498	153	12	due	due	ADJ
issue-2498	153	13	regard	regard	NOUN
issue-2498	153	14	to	to	ADP
issue-2498	153	15	the	the	DET
issue-2498	153	16	polluterpays	polluterpay	NOUN
issue-2498	153	17	principle	principle	NOUN
issue-2498	153	18	.	.	PUNCT
issue-2498	154	1	ultimately	ultimately	ADV
issue-2498	154	2	,	,	PUNCT
issue-2498	154	3	it	it	PRON
issue-2498	154	4	is	be	AUX
issue-2498	154	5	imperative	imperative	ADJ
issue-2498	154	6	to	to	PART
issue-2498	154	7	modify	modify	VERB
issue-2498	154	8	existing	exist	VERB
issue-2498	154	9	tax	tax	NOUN
issue-2498	154	10	instruments	instrument	NOUN
issue-2498	154	11	in	in	ADP
issue-2498	154	12	a	a	DET
issue-2498	154	13	way	way	NOUN
issue-2498	154	14	that	that	PRON
issue-2498	154	15	encourages	encourage	VERB
issue-2498	154	16	esg	esg	NOUN
issue-2498	154	17	investment	investment	NOUN
issue-2498	154	18	.	.	PUNCT
issue-2498	155	1	4	4	X
issue-2498	155	2	.	.	X
issue-2498	155	3	conclusions	conclusion	NOUN
issue-2498	155	4	the	the	DET
issue-2498	155	5	strategic	strategic	ADJ
issue-2498	155	6	tax	tax	NOUN
issue-2498	155	7	policy	policy	NOUN
issue-2498	155	8	guidelines	guideline	NOUN
issue-2498	155	9	,	,	PUNCT
issue-2498	155	10	situated	situate	VERB
issue-2498	155	11	within	within	ADP
issue-2498	155	12	the	the	DET
issue-2498	155	13	esg	esg	PROPN
issue-2498	155	14	conceptual	conceptual	ADJ
issue-2498	155	15	framework	framework	NOUN
issue-2498	155	16	,	,	PUNCT
issue-2498	155	17	encompass	encompass	VERB
issue-2498	155	18	the	the	DET
issue-2498	155	19	stimulation	stimulation	NOUN
issue-2498	155	20	of	of	ADP
issue-2498	155	21	investment	investment	NOUN
issue-2498	155	22	in	in	ADP
issue-2498	155	23	sustainable	sustainable	ADJ
issue-2498	155	24	technologies	technology	NOUN
issue-2498	155	25	through	through	ADP
issue-2498	155	26	the	the	DET
issue-2498	155	27	implementation	implementation	NOUN
issue-2498	155	28	of	of	ADP
issue-2498	155	29	tax	tax	NOUN
issue-2498	155	30	incentives	incentive	NOUN
issue-2498	155	31	for	for	ADP
issue-2498	155	32	companies	company	NOUN
issue-2498	155	33	investing	invest	VERB
issue-2498	155	34	in	in	ADP
issue-2498	155	35	renewable	renewable	ADJ
issue-2498	155	36	energy	energy	NOUN
issue-2498	155	37	sources	source	NOUN
issue-2498	155	38	and	and	CCONJ
issue-2498	155	39	environmentally	environmentally	ADV
issue-2498	155	40	friendly	friendly	ADJ
issue-2498	155	41	projects	project	NOUN
issue-2498	155	42	.	.	PUNCT
issue-2498	156	1	the	the	DET
issue-2498	156	2	provision	provision	NOUN
issue-2498	156	3	of	of	ADP
issue-2498	156	4	support	support	NOUN
issue-2498	156	5	for	for	ADP
issue-2498	156	6	social	social	ADJ
issue-2498	156	7	initiatives	initiative	NOUN
issue-2498	156	8	is	be	AUX
issue-2498	156	9	achieved	achieve	VERB
issue-2498	156	10	through	through	ADP
issue-2498	156	11	the	the	DET
issue-2498	156	12	introduction	introduction	NOUN
issue-2498	156	13	of	of	ADP
issue-2498	156	14	tax	tax	NOUN
issue-2498	156	15	rebates	rebate	NOUN
issue-2498	156	16	for	for	ADP
issue-2498	156	17	businesses	business	NOUN
issue-2498	156	18	that	that	PRON
issue-2498	156	19	develop	develop	VERB
issue-2498	156	20	programmes	programme	NOUN
issue-2498	156	21	for	for	ADP
issue-2498	156	22	the	the	DET
issue-2498	156	23	advancement	advancement	NOUN
issue-2498	156	24	of	of	ADP
issue-2498	156	25	local	local	ADJ
issue-2498	156	26	communities	community	NOUN
issue-2498	156	27	and	and	CCONJ
issue-2498	156	28	the	the	DET
issue-2498	156	29	enhancement	enhancement	NOUN
issue-2498	156	30	of	of	ADP
issue-2498	156	31	working	work	VERB
issue-2498	156	32	conditions	condition	NOUN
issue-2498	156	33	.	.	PUNCT
issue-2498	157	1	the	the	DET
issue-2498	157	2	regulation	regulation	NOUN
issue-2498	157	3	of	of	ADP
issue-2498	157	4	corporate	corporate	ADJ
issue-2498	157	5	governance	governance	NOUN
issue-2498	157	6	necessitates	necessitate	VERB
issue-2498	157	7	the	the	DET
issue-2498	157	8	reporting	reporting	NOUN
issue-2498	157	9	of	of	ADP
issue-2498	157	10	companies	company	NOUN
issue-2498	157	11	'	'	PART
issue-2498	157	12	activities	activity	NOUN
issue-2498	157	13	in	in	ADP
issue-2498	157	14	relation	relation	NOUN
issue-2498	157	15	to	to	ADP
issue-2498	157	16	the	the	DET
issue-2498	157	17	environmental	environmental	ADJ
issue-2498	157	18	,	,	PUNCT
issue-2498	157	19	social	social	ADJ
issue-2498	157	20	,	,	PUNCT
issue-2498	157	21	and	and	CCONJ
issue-2498	157	22	governance	governance	NOUN
issue-2498	157	23	aspects	aspect	NOUN
issue-2498	157	24	.	.	PUNCT
issue-2498	158	1	the	the	DET
issue-2498	158	2	promotion	promotion	NOUN
issue-2498	158	3	of	of	ADP
issue-2498	158	4	a	a	DET
issue-2498	158	5	circular	circular	ADJ
issue-2498	158	6	economy	economy	NOUN
issue-2498	158	7	is	be	AUX
issue-2498	158	8	contingent	contingent	ADJ
issue-2498	158	9	upon	upon	SCONJ
issue-2498	158	10	the	the	DET
issue-2498	158	11	implementation	implementation	NOUN
issue-2498	158	12	of	of	ADP
issue-2498	158	13	tax	tax	NOUN
issue-2498	158	14	incentives	incentive	NOUN
issue-2498	158	15	for	for	ADP
issue-2498	158	16	organisations	organisation	NOUN
issue-2498	158	17	that	that	PRON
issue-2498	158	18	adopt	adopt	VERB
issue-2498	158	19	recycling	recycling	NOUN
issue-2498	158	20	and	and	CCONJ
issue-2498	158	21	waste	waste	NOUN
issue-2498	158	22	reduction	reduction	NOUN
issue-2498	158	23	practices	practice	NOUN
issue-2498	158	24	.	.	PUNCT
issue-2498	159	1	support	support	NOUN
issue-2498	159	2	for	for	ADP
issue-2498	159	3	small	small	ADJ
issue-2498	159	4	and	and	CCONJ
issue-2498	159	5	mediumsized	mediumsized	ADJ
issue-2498	159	6	enterprises	enterprise	NOUN
issue-2498	159	7	encompasses	encompass	VERB
issue-2498	159	8	the	the	DET
issue-2498	159	9	provision	provision	NOUN
issue-2498	159	10	of	of	ADP
issue-2498	159	11	tax	tax	NOUN
issue-2498	159	12	incentives	incentive	NOUN
issue-2498	159	13	for	for	ADP
issue-2498	159	14	smes	sme	NOUN
issue-2498	159	15	that	that	PRON
issue-2498	159	16	implement	implement	VERB
issue-2498	159	17	environmental	environmental	ADJ
issue-2498	159	18	,	,	PUNCT
issue-2498	159	19	social	social	ADJ
issue-2498	159	20	,	,	PUNCT
issue-2498	159	21	and	and	CCONJ
issue-2498	159	22	governance	governance	NOUN
issue-2498	159	23	(	(	PUNCT
issue-2498	159	24	esg	esg	NOUN
issue-2498	159	25	)	)	PUNCT
issue-2498	159	26	standards	standard	NOUN
issue-2498	159	27	,	,	PUNCT
issue-2498	159	28	as	as	ADV
issue-2498	159	29	well	well	ADV
issue-2498	159	30	as	as	ADP
issue-2498	159	31	the	the	DET
issue-2498	159	32	facilitation	facilitation	NOUN
issue-2498	159	33	of	of	ADP
issue-2498	159	34	their	their	PRON
issue-2498	159	35	access	access	NOUN
issue-2498	159	36	to	to	ADP
issue-2498	159	37	green	green	ADJ
issue-2498	159	38	finance	finance	NOUN
issue-2498	159	39	.	.	PUNCT
issue-2498	160	1	international	international	ADJ
issue-2498	160	2	cooperation	cooperation	NOUN
issue-2498	160	3	entails	entail	VERB
issue-2498	160	4	the	the	DET
issue-2498	160	5	alignment	alignment	ADJ
issue-2498	160	6	baltic	baltic	ADJ
issue-2498	160	7	journal	journal	NOUN
issue-2498	160	8	of	of	ADP
issue-2498	160	9	economic	economic	ADJ
issue-2498	160	10	studies	study	NOUN
issue-2498	160	11	205	205	NUM
issue-2498	160	12	vol	vol	NOUN
issue-2498	160	13	.	.	PUNCT
issue-2498	161	1	10	10	NUM
issue-2498	161	2	no	no	NOUN
issue-2498	161	3	.	.	NOUN
issue-2498	162	1	3	3	NUM
issue-2498	162	2	,	,	PUNCT
issue-2498	162	3	2024	2024	NUM
issue-2498	162	4	of	of	ADP
issue-2498	162	5	tax	tax	NOUN
issue-2498	162	6	policies	policy	NOUN
issue-2498	162	7	with	with	ADP
issue-2498	162	8	international	international	ADJ
issue-2498	162	9	esg	esg	PROPN
issue-2498	162	10	standards	standard	NOUN
issue-2498	162	11	and	and	CCONJ
issue-2498	162	12	participation	participation	NOUN
issue-2498	162	13	in	in	ADP
issue-2498	162	14	global	global	ADJ
issue-2498	162	15	tax	tax	NOUN
issue-2498	162	16	transparency	transparency	NOUN
issue-2498	162	17	initiatives	initiative	NOUN
issue-2498	162	18	.	.	PUNCT
issue-2498	163	1	adaptation	adaptation	NOUN
issue-2498	163	2	to	to	PART
issue-2498	163	3	climate	climate	NOUN
issue-2498	163	4	change	change	NOUN
issue-2498	163	5	entails	entail	VERB
issue-2498	163	6	the	the	DET
issue-2498	163	7	imposition	imposition	NOUN
issue-2498	163	8	of	of	ADP
issue-2498	163	9	taxes	taxis	NOUN
issue-2498	163	10	on	on	ADP
issue-2498	163	11	greenhouse	greenhouse	NOUN
issue-2498	163	12	gas	gas	NOUN
issue-2498	163	13	emissions	emission	NOUN
issue-2498	163	14	and	and	CCONJ
issue-2498	163	15	the	the	DET
issue-2498	163	16	transition	transition	NOUN
issue-2498	163	17	to	to	ADP
issue-2498	163	18	low	low	ADJ
issue-2498	163	19	-	-	PUNCT
issue-2498	163	20	carbon	carbon	NOUN
issue-2498	163	21	business	business	NOUN
issue-2498	163	22	models	model	NOUN
issue-2498	163	23	.	.	PUNCT
issue-2498	164	1	green	green	ADJ
issue-2498	164	2	project	project	NOUN
issue-2498	164	3	financing	financing	NOUN
issue-2498	164	4	involves	involve	VERB
issue-2498	164	5	the	the	DET
issue-2498	164	6	use	use	NOUN
issue-2498	164	7	of	of	ADP
issue-2498	164	8	tax	tax	NOUN
issue-2498	164	9	revenues	revenue	NOUN
issue-2498	164	10	to	to	PART
issue-2498	164	11	support	support	VERB
issue-2498	164	12	green	green	ADJ
issue-2498	164	13	initiatives	initiative	NOUN
issue-2498	164	14	.	.	PUNCT
issue-2498	165	1	innovations	innovation	NOUN
issue-2498	165	2	in	in	ADP
issue-2498	165	3	tax	tax	NOUN
issue-2498	165	4	administration	administration	NOUN
issue-2498	165	5	are	be	AUX
issue-2498	165	6	being	be	AUX
issue-2498	165	7	introduced	introduce	VERB
issue-2498	165	8	through	through	ADP
issue-2498	165	9	new	new	ADJ
issue-2498	165	10	technologies	technology	NOUN
issue-2498	165	11	,	,	PUNCT
issue-2498	165	12	and	and	CCONJ
issue-2498	165	13	education	education	NOUN
issue-2498	165	14	and	and	CCONJ
issue-2498	165	15	training	training	NOUN
issue-2498	165	16	include	include	VERB
issue-2498	165	17	funding	funding	NOUN
issue-2498	165	18	for	for	ADP
issue-2498	165	19	esg	esg	NOUN
issue-2498	165	20	training	training	NOUN
issue-2498	165	21	programmes	programme	NOUN
issue-2498	165	22	.	.	PUNCT
issue-2498	166	1	these	these	DET
issue-2498	166	2	guidelines	guideline	NOUN
issue-2498	166	3	will	will	AUX
issue-2498	166	4	help	help	VERB
issue-2498	166	5	businesses	business	NOUN
issue-2498	166	6	adapt	adapt	VERB
issue-2498	166	7	to	to	ADP
issue-2498	166	8	new	new	ADJ
issue-2498	166	9	conditions	condition	NOUN
issue-2498	166	10	,	,	PUNCT
issue-2498	166	11	create	create	VERB
issue-2498	166	12	sustainable	sustainable	ADJ
issue-2498	166	13	value	value	NOUN
issue-2498	166	14	and	and	CCONJ
issue-2498	166	15	meet	meet	VERB
issue-2498	166	16	modern	modern	ADJ
issue-2498	166	17	environmental	environmental	ADJ
issue-2498	166	18	,	,	PUNCT
issue-2498	166	19	social	social	ADJ
issue-2498	166	20	and	and	CCONJ
issue-2498	166	21	governance	governance	NOUN
issue-2498	166	22	requirements	requirement	NOUN
issue-2498	166	23	.	.	PUNCT
issue-2498	167	1	references	reference	NOUN
issue-2498	167	2	:	:	PUNCT
issue-2498	167	3	bird	bird	NOUN
issue-2498	167	4	,	,	PUNCT
issue-2498	167	5	r.	r.	PROPN
issue-2498	167	6	,	,	PUNCT
issue-2498	167	7	&	&	CCONJ
issue-2498	167	8	davis	davis	PROPN
issue-2498	167	9	-	-	PUNCT
issue-2498	167	10	nozemack	nozemack	PROPN
issue-2498	167	11	,	,	PUNCT
issue-2498	167	12	k.	k.	PROPN
issue-2498	167	13	(	(	PUNCT
issue-2498	167	14	2018	2018	NUM
issue-2498	167	15	)	)	PUNCT
issue-2498	167	16	.	.	PUNCT
issue-2498	168	1	tax	tax	NOUN
issue-2498	168	2	avoidance	avoidance	NOUN
issue-2498	168	3	as	as	ADP
issue-2498	168	4	a	a	DET
issue-2498	168	5	sustainability	sustainability	NOUN
issue-2498	168	6	problem	problem	NOUN
issue-2498	168	7	.	.	PUNCT
issue-2498	169	1	journal	journal	NOUN
issue-2498	169	2	of	of	ADP
issue-2498	169	3	business	business	NOUN
issue-2498	169	4	ethics	ethic	NOUN
issue-2498	169	5	,	,	PUNCT
issue-2498	169	6	vol	vol	NOUN
issue-2498	169	7	.	.	PUNCT
issue-2498	169	8	151(4	151(4	NUM
issue-2498	169	9	)	)	PUNCT
issue-2498	169	10	,	,	PUNCT
issue-2498	169	11	р	р	ADP
issue-2498	169	12	.	.	PROPN
issue-2498	169	13	1009–1025	1009–1025	NUM
issue-2498	169	14	.	.	PUNCT
issue-2498	170	1	irtyshcheva	irtyshcheva	PROPN
issue-2498	170	2	,	,	PUNCT
issue-2498	170	3	i.	i.	PROPN
issue-2498	170	4	,	,	PUNCT
issue-2498	170	5	kramarenko	kramarenko	PROPN
issue-2498	170	6	,	,	PUNCT
issue-2498	170	7	i.	i.	PROPN
issue-2498	170	8	,	,	PUNCT
issue-2498	170	9	&	&	CCONJ
issue-2498	170	10	romanenko	romanenko	PROPN
issue-2498	170	11	,	,	PUNCT
issue-2498	170	12	s.	s.	PROPN
issue-2498	170	13	(	(	PUNCT
issue-2498	170	14	2022	2022	NUM
issue-2498	170	15	)	)	PUNCT
issue-2498	170	16	.	.	PUNCT
issue-2498	171	1	systematic	systematic	ADJ
issue-2498	171	2	approaches	approach	NOUN
issue-2498	171	3	to	to	ADP
issue-2498	171	4	ensuring	ensure	VERB
issue-2498	171	5	the	the	DET
issue-2498	171	6	strategic	strategic	ADJ
issue-2498	171	7	development	development	NOUN
issue-2498	171	8	of	of	ADP
issue-2498	171	9	the	the	DET
issue-2498	171	10	sports	sport	NOUN
issue-2498	171	11	and	and	CCONJ
issue-2498	171	12	recreation	recreation	NOUN
issue-2498	171	13	sector	sector	NOUN
issue-2498	171	14	.	.	PUNCT
issue-2498	172	1	baltic	baltic	PROPN
issue-2498	172	2	journal	journal	PROPN
issue-2498	172	3	of	of	ADP
issue-2498	172	4	economic	economic	ADJ
issue-2498	172	5	studies	study	NOUN
issue-2498	172	6	,	,	PUNCT
issue-2498	172	7	vol	vol	NOUN
issue-2498	172	8	.	.	PUNCT
issue-2498	172	9	8(4	8(4	NUM
issue-2498	172	10	)	)	PUNCT
issue-2498	172	11	,	,	PUNCT
issue-2498	172	12	p.	p.	NOUN
issue-2498	172	13	90–95	90–95	NUM
issue-2498	172	14	.	.	PUNCT
issue-2498	173	1	doi	doi	NOUN
issue-2498	173	2	:	:	PUNCT
issue-2498	173	3	https://doi.org/10.30525/2256-0742/2022-8-4-90-95	https://doi.org/10.30525/2256-0742/2022-8-4-90-95	NOUN
issue-2498	173	4	bohyun	bohyun	NOUN
issue-2498	173	5	,	,	PUNCT
issue-2498	173	6	y.	y.	PROPN
issue-2498	173	7	,	,	PUNCT
issue-2498	173	8	jeong	jeong	PROPN
issue-2498	173	9	-	-	PUNCT
issue-2498	173	10	hwan	hwan	PROPN
issue-2498	173	11	,	,	PUNCT
issue-2498	173	12	l.	l.	PROPN
issue-2498	173	13	,	,	PUNCT
issue-2498	173	14	&	&	CCONJ
issue-2498	173	15	jin	jin	PROPN
issue-2498	173	16	-	-	PUNCT
issue-2498	173	17	hyung	hyung	PROPN
issue-2498	173	18	,	,	PUNCT
issue-2498	173	19	ch	ch	NOUN
issue-2498	173	20	.	.	PROPN
issue-2498	173	21	(	(	PUNCT
issue-2498	173	22	2021	2021	NUM
issue-2498	173	23	)	)	PUNCT
issue-2498	173	24	.	.	PUNCT
issue-2498	174	1	the	the	DET
issue-2498	174	2	effect	effect	NOUN
issue-2498	174	3	of	of	ADP
issue-2498	174	4	esg	esg	PROPN
issue-2498	174	5	performance	performance	NOUN
issue-2498	174	6	on	on	ADP
issue-2498	174	7	tax	tax	NOUN
issue-2498	174	8	avoidance	avoidance	NOUN
issue-2498	174	9	evidence	evidence	NOUN
issue-2498	174	10	from	from	ADP
issue-2498	174	11	korea	korea	PROPN
issue-2498	174	12	.	.	PUNCT
issue-2498	175	1	sustainability	sustainability	NOUN
issue-2498	175	2	,	,	PUNCT
issue-2498	175	3	vol	vol	NOUN
issue-2498	175	4	.	.	PROPN
issue-2498	175	5	13	13	NUM
issue-2498	175	6	,	,	PUNCT
issue-2498	175	7	р	р	NOUN
issue-2498	175	8	.	.	PROPN
issue-2498	175	9	6729	6729	NUM
issue-2498	175	10	.	.	PUNCT
issue-2498	176	1	doi	doi	NOUN
issue-2498	176	2	:	:	PUNCT
issue-2498	176	3	https://doi.org/10.3390/su13126729	https://doi.org/10.3390/su13126729	PUNCT
issue-2498	176	4	col	col	PROPN
issue-2498	176	5	,	,	PUNCT
issue-2498	176	6	b.	b.	PROPN
issue-2498	176	7	,	,	PUNCT
issue-2498	176	8	&	&	CCONJ
issue-2498	176	9	patel	patel	PROPN
issue-2498	176	10	,	,	PUNCT
issue-2498	176	11	s.	s.	PROPN
issue-2498	176	12	(	(	PUNCT
issue-2498	176	13	2016	2016	NUM
issue-2498	176	14	)	)	PUNCT
issue-2498	176	15	.	.	PUNCT
issue-2498	177	1	going	go	VERB
issue-2498	177	2	to	to	ADP
issue-2498	177	3	haven	haven	NOUN
issue-2498	177	4	?	?	PUNCT
issue-2498	178	1	corporate	corporate	ADJ
issue-2498	178	2	social	social	ADJ
issue-2498	178	3	responsibility	responsibility	NOUN
issue-2498	178	4	and	and	CCONJ
issue-2498	178	5	tax	tax	NOUN
issue-2498	178	6	avoidance	avoidance	NOUN
issue-2498	178	7	.	.	PUNCT
issue-2498	179	1	springerlink	springerlink	NOUN
issue-2498	179	2	,	,	PUNCT
issue-2498	179	3	vol	vol	NOUN
issue-2498	179	4	.	.	PUNCT
issue-2498	179	5	54(4	54(4	NUM
issue-2498	179	6	)	)	PUNCT
issue-2498	179	7	,	,	PUNCT
issue-2498	179	8	р	р	PROPN
issue-2498	179	9	.	.	PROPN
issue-2498	179	10	1033–1050	1033–1050	NUM
issue-2498	179	11	.	.	PUNCT
issue-2498	180	1	davis	davis	PROPN
issue-2498	180	2	,	,	PUNCT
issue-2498	180	3	a.	a.	PROPN
issue-2498	180	4	,	,	PUNCT
issue-2498	180	5	guenther	guenther	PROPN
issue-2498	180	6	,	,	PUNCT
issue-2498	180	7	d.	d.	PROPN
issue-2498	180	8	,	,	PUNCT
issue-2498	180	9	krull	krull	PROPN
issue-2498	180	10	,	,	PUNCT
issue-2498	180	11	l.	l.	PROPN
issue-2498	180	12	,	,	PUNCT
issue-2498	180	13	&	&	CCONJ
issue-2498	180	14	williams	williams	PROPN
issue-2498	180	15	,	,	PUNCT
issue-2498	180	16	b.	b.	PROPN
issue-2498	180	17	(	(	PUNCT
issue-2498	180	18	2016	2016	NUM
issue-2498	180	19	)	)	PUNCT
issue-2498	180	20	.	.	PUNCT
issue-2498	181	1	do	do	AUX
issue-2498	181	2	socially	socially	ADV
issue-2498	181	3	responsible	responsible	ADJ
issue-2498	181	4	firms	firm	NOUN
issue-2498	181	5	pay	pay	VERB
issue-2498	181	6	more	more	ADJ
issue-2498	181	7	taxes	taxis	NOUN
issue-2498	181	8	?	?	PUNCT
issue-2498	182	1	the	the	DET
issue-2498	182	2	accounting	accounting	NOUN
issue-2498	182	3	review	review	NOUN
issue-2498	182	4	,	,	PUNCT
issue-2498	182	5	vol	vol	NOUN
issue-2498	182	6	.	.	PUNCT
issue-2498	182	7	91(1	91(1	NUM
issue-2498	182	8	)	)	PUNCT
issue-2498	182	9	,	,	PUNCT
issue-2498	182	10	р	р	PROPN
issue-2498	182	11	.	.	PROPN
issue-2498	182	12	47–68	47–68	NUM
issue-2498	182	13	.	.	PUNCT
issue-2498	183	1	garazha	garazha	NOUN
issue-2498	183	2	,	,	PUNCT
issue-2498	183	3	o.	o.	PROPN
issue-2498	183	4	,	,	PUNCT
issue-2498	183	5	shyian	shyian	PROPN
issue-2498	183	6	,	,	PUNCT
issue-2498	183	7	d.	d.	PROPN
issue-2498	183	8	,	,	PUNCT
issue-2498	183	9	cherneha	cherneha	PROPN
issue-2498	183	10	,	,	PUNCT
issue-2498	183	11	i.	i.	NOUN
issue-2498	183	12	,	,	PUNCT
issue-2498	183	13	burliai	burliai	NOUN
issue-2498	183	14	,	,	PUNCT
issue-2498	183	15	a.	a.	NOUN
issue-2498	183	16	,	,	PUNCT
issue-2498	183	17	zharun	zharun	NOUN
issue-2498	183	18	,	,	PUNCT
issue-2498	183	19	o.	o.	PROPN
issue-2498	183	20	,	,	PUNCT
issue-2498	183	21	&	&	CCONJ
issue-2498	183	22	blenda	blenda	PROPN
issue-2498	183	23	,	,	PUNCT
issue-2498	183	24	n.	n.	NOUN
issue-2498	183	25	(	(	PUNCT
issue-2498	183	26	2021	2021	NUM
issue-2498	183	27	)	)	PUNCT
issue-2498	183	28	.	.	PUNCT
issue-2498	184	1	conceptual	conceptual	ADJ
issue-2498	184	2	changes	change	NOUN
issue-2498	184	3	of	of	ADP
issue-2498	184	4	fiscal	fiscal	ADJ
issue-2498	184	5	regulation	regulation	NOUN
issue-2498	184	6	of	of	ADP
issue-2498	184	7	agricultural	agricultural	ADJ
issue-2498	184	8	land	land	NOUN
issue-2498	184	9	use	use	NOUN
issue-2498	184	10	:	:	PUNCT
issue-2498	184	11	international	international	ADJ
issue-2498	184	12	experience	experience	NOUN
issue-2498	184	13	and	and	CCONJ
issue-2498	184	14	ukrainian	ukrainian	ADJ
issue-2498	184	15	practice	practice	NOUN
issue-2498	184	16	.	.	PUNCT
issue-2498	185	1	economic	economic	ADJ
issue-2498	185	2	annals	annal	NOUN
issue-2498	185	3	-	-	PUNCT
issue-2498	185	4	xxi	xxi	ADJ
issue-2498	185	5	,	,	PUNCT
issue-2498	185	6	vol	vol	NOUN
issue-2498	185	7	.	.	PUNCT
issue-2498	185	8	192(7	192(7	NUM
issue-2498	185	9	-	-	SYM
issue-2498	185	10	8(2	8(2	NUM
issue-2498	185	11	)	)	PUNCT
issue-2498	185	12	)	)	PUNCT
issue-2498	185	13	,	,	PUNCT
issue-2498	185	14	р	р	PROPN
issue-2498	185	15	.	.	PROPN
issue-2498	185	16	63–73	63–73	NUM
issue-2498	185	17	.	.	PUNCT
issue-2498	186	1	doi	doi	NOUN
issue-2498	186	2	:	:	PUNCT
issue-2498	186	3	https://doi.org/10.21003/ea.v192-06	https://doi.org/10.21003/ea.v192-06	PROPN
issue-2498	186	4	guenther	guenther	PROPN
issue-2498	186	5	,	,	PUNCT
issue-2498	186	6	d.	d.	PROPN
issue-2498	186	7	,	,	PUNCT
issue-2498	186	8	matsunaga	matsunaga	PROPN
issue-2498	186	9	,	,	PUNCT
issue-2498	186	10	s.	s.	PROPN
issue-2498	186	11	,	,	PUNCT
issue-2498	186	12	&	&	CCONJ
issue-2498	186	13	williams	williams	PROPN
issue-2498	186	14	,	,	PUNCT
issue-2498	186	15	b.	b.	PROPN
issue-2498	186	16	(	(	PUNCT
issue-2498	186	17	2013	2013	NUM
issue-2498	186	18	)	)	PUNCT
issue-2498	186	19	.	.	PUNCT
issue-2498	187	1	tax	tax	NOUN
issue-2498	187	2	avoidance	avoidance	NOUN
issue-2498	187	3	,	,	PUNCT
issue-2498	187	4	tax	tax	NOUN
issue-2498	187	5	aggressiveness	aggressiveness	NOUN
issue-2498	187	6	,	,	PUNCT
issue-2498	187	7	tax	tax	NOUN
issue-2498	187	8	risk	risk	NOUN
issue-2498	187	9	and	and	CCONJ
issue-2498	187	10	firm	firm	ADJ
issue-2498	187	11	risk	risk	NOUN
issue-2498	187	12	.	.	PUNCT
issue-2498	188	1	oregon	oregon	PROPN
issue-2498	188	2	:	:	PUNCT
issue-2498	188	3	university	university	NOUN
issue-2498	188	4	of	of	ADP
issue-2498	188	5	oregon	oregon	PROPN
issue-2498	188	6	.	.	PUNCT
issue-2498	189	1	42	42	NUM
issue-2498	189	2	p.	p.	NOUN
issue-2498	189	3	hardeck	hardeck	PROPN
issue-2498	189	4	,	,	PUNCT
issue-2498	189	5	i.	i.	PROPN
issue-2498	189	6	,	,	PUNCT
issue-2498	189	7	&	&	CCONJ
issue-2498	189	8	kirn	kirn	PROPN
issue-2498	189	9	,	,	PUNCT
issue-2498	189	10	t.	t.	PROPN
issue-2498	189	11	(	(	PUNCT
issue-2498	189	12	2016	2016	NUM
issue-2498	189	13	)	)	PUNCT
issue-2498	189	14	.	.	PUNCT
issue-2498	190	1	taboo	taboo	NOUN
issue-2498	190	2	or	or	CCONJ
issue-2498	190	3	technical	technical	ADJ
issue-2498	190	4	issue	issue	NOUN
issue-2498	190	5	?	?	PUNCT
issue-2498	191	1	an	an	DET
issue-2498	191	2	empirical	empirical	ADJ
issue-2498	191	3	assessment	assessment	NOUN
issue-2498	191	4	of	of	ADP
issue-2498	191	5	taxation	taxation	NOUN
issue-2498	191	6	in	in	ADP
issue-2498	191	7	sustainability	sustainability	NOUN
issue-2498	191	8	reports	report	NOUN
issue-2498	191	9	.	.	PUNCT
issue-2498	192	1	journal	journal	NOUN
issue-2498	192	2	of	of	ADP
issue-2498	192	3	cleaner	clean	ADJ
issue-2498	192	4	production	production	NOUN
issue-2498	192	5	,	,	PUNCT
issue-2498	192	6	vol	vol	NOUN
issue-2498	192	7	.	.	PROPN
issue-2498	192	8	133	133	NUM
issue-2498	192	9	,	,	PUNCT
issue-2498	192	10	р	р	X
issue-2498	192	11	.	.	PROPN
issue-2498	192	12	1337–1351	1337–1351	NUM
issue-2498	192	13	.	.	PUNCT
issue-2498	193	1	harnesk	harnesk	PROPN
issue-2498	193	2	,	,	PUNCT
issue-2498	193	3	j.	j.	PROPN
issue-2498	193	4	,	,	PUNCT
issue-2498	193	5	&	&	CCONJ
issue-2498	193	6	myhrberg	myhrberg	PROPN
issue-2498	193	7	,	,	PUNCT
issue-2498	193	8	a.	a.	NOUN
issue-2498	193	9	(	(	PUNCT
issue-2498	193	10	2019	2019	NUM
issue-2498	193	11	)	)	PUNCT
issue-2498	193	12	.	.	PUNCT
issue-2498	194	1	sustainable	sustainable	ADJ
issue-2498	194	2	tax	tax	NOUN
issue-2498	194	3	planning	planning	NOUN
issue-2498	194	4	investigating	investigate	VERB
issue-2498	194	5	the	the	DET
issue-2498	194	6	relationship	relationship	NOUN
issue-2498	194	7	between	between	ADP
issue-2498	194	8	esg	esg	PROPN
issue-2498	194	9	and	and	CCONJ
issue-2498	194	10	tax	tax	NOUN
issue-2498	194	11	aggressiveness	aggressiveness	NOUN
issue-2498	194	12	.	.	PUNCT
issue-2498	195	1	umea	umea	ADJ
issue-2498	195	2	:	:	PUNCT
issue-2498	195	3	umea	umea	VERB
issue-2498	195	4	school	school	NOUN
issue-2498	195	5	of	of	ADP
issue-2498	195	6	business	business	NOUN
issue-2498	195	7	,	,	PUNCT
issue-2498	195	8	economics	economic	NOUN
issue-2498	195	9	and	and	CCONJ
issue-2498	195	10	statistics	statistic	NOUN
issue-2498	195	11	.	.	PUNCT
issue-2498	196	1	75	75	NUM
issue-2498	196	2	p.	p.	NOUN
issue-2498	196	3	available	available	ADJ
issue-2498	196	4	at	at	ADP
issue-2498	196	5	:	:	PUNCT
issue-2498	196	6	http://umu.diva-portal.org/smash/get/diva2:1327432/fulltext01.pdf	http://umu.diva-portal.org/smash/get/diva2:1327432/fulltext01.pdf	NOUN
issue-2498	196	7	impact	impact	PROPN
issue-2498	196	8	&	&	CCONJ
issue-2498	196	9	esg	esg	PROPN
issue-2498	196	10	performance	performance	NOUN
issue-2498	196	11	report	report	NOUN
issue-2498	196	12	.	.	PUNCT
issue-2498	197	1	2022	2022	NUM
issue-2498	197	2	.	.	PUNCT
issue-2498	198	1	available	available	ADJ
issue-2498	198	2	at	at	ADP
issue-2498	198	3	:	:	PUNCT
issue-2498	198	4	https://www.energyimpactpartners.com/wp-content/	https://www.energyimpactpartners.com/wp-content/	PROPN
issue-2498	198	5	uploads/2022/06	uploads/2022/06	PROPN
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issue-2498	198	8	-	-	PUNCT
issue-2498	198	9	impact	impact	NOUN
issue-2498	198	10	-	-	PUNCT
issue-2498	198	11	esg	esg	NOUN
issue-2498	198	12	-	-	PUNCT
issue-2498	198	13	report.pdf	report.pdf	PROPN
issue-2498	198	14	ivanov	ivanov	PROPN
issue-2498	198	15	,	,	PUNCT
issue-2498	198	16	y.	y.	PROPN
issue-2498	198	17	,	,	PUNCT
issue-2498	198	18	ivanova	ivanova	PROPN
issue-2498	198	19	,	,	PUNCT
issue-2498	198	20	o.	o.	PROPN
issue-2498	198	21	,	,	PUNCT
issue-2498	198	22	poliakova	poliakova	PROPN
issue-2498	198	23	,	,	PUNCT
issue-2498	198	24	o.	o.	PROPN
issue-2498	198	25	,	,	PUNCT
issue-2498	198	26	shlykova	shlykova	PROPN
issue-2498	198	27	,	,	PUNCT
issue-2498	198	28	v.	v.	PROPN
issue-2498	198	29	,	,	PUNCT
issue-2498	198	30	&	&	CCONJ
issue-2498	198	31	laptiev	laptiev	PROPN
issue-2498	198	32	,	,	PUNCT
issue-2498	198	33	v.	v.	PROPN
issue-2498	198	34	(	(	PUNCT
issue-2498	198	35	2022	2022	NUM
issue-2498	198	36	)	)	PUNCT
issue-2498	198	37	.	.	PUNCT
issue-2498	199	1	methodology	methodology	NOUN
issue-2498	199	2	of	of	ADP
issue-2498	199	3	determining	determine	VERB
issue-2498	199	4	priority	priority	NOUN
issue-2498	199	5	directions	direction	NOUN
issue-2498	199	6	for	for	ADP
issue-2498	199	7	stimulating	stimulate	VERB
issue-2498	199	8	the	the	DET
issue-2498	199	9	development	development	NOUN
issue-2498	199	10	of	of	ADP
issue-2498	199	11	territorial	territorial	ADJ
issue-2498	199	12	communities	community	NOUN
issue-2498	199	13	on	on	ADP
issue-2498	199	14	the	the	DET
issue-2498	199	15	basis	basis	NOUN
issue-2498	199	16	of	of	ADP
issue-2498	199	17	fiscal	fiscal	ADJ
issue-2498	199	18	decentralization	decentralization	NOUN
issue-2498	199	19	.	.	PUNCT
issue-2498	200	1	financial	financial	ADJ
issue-2498	200	2	and	and	CCONJ
issue-2498	200	3	credit	credit	NOUN
issue-2498	200	4	activity	activity	NOUN
issue-2498	200	5	problems	problem	NOUN
issue-2498	200	6	of	of	ADP
issue-2498	200	7	theory	theory	NOUN
issue-2498	200	8	and	and	CCONJ
issue-2498	200	9	practice	practice	NOUN
issue-2498	200	10	,	,	PUNCT
issue-2498	200	11	vol	vol	NOUN
issue-2498	200	12	.	.	PUNCT
issue-2498	200	13	6(47	6(47	NUM
issue-2498	200	14	)	)	PUNCT
issue-2498	200	15	,	,	PUNCT
issue-2498	200	16	р	р	ADP
issue-2498	200	17	.	.	PROPN
issue-2498	200	18	242–252	242–252	NUM
issue-2498	200	19	.	.	PUNCT
issue-2498	201	1	doi	doi	NOUN
issue-2498	201	2	:	:	PUNCT
issue-2498	201	3	https://doi.org/10.55643/	https://doi.org/10.55643/	PROPN
issue-2498	201	4	fcaptp.6.47.2022.3920	fcaptp.6.47.2022.3920	NOUN
issue-2498	201	5	kolupaieva	kolupaieva	PROPN
issue-2498	201	6	,	,	PUNCT
issue-2498	201	7	i.	i.	PROPN
issue-2498	201	8	,	,	PUNCT
issue-2498	201	9	sheiko	sheiko	PROPN
issue-2498	201	10	,	,	PUNCT
issue-2498	201	11	i.	i.	PROPN
issue-2498	201	12	,	,	PUNCT
issue-2498	201	13	&	&	CCONJ
issue-2498	201	14	polozova	polozova	PROPN
issue-2498	201	15	,	,	PUNCT
issue-2498	201	16	t.	t.	PROPN
issue-2498	201	17	(	(	PUNCT
issue-2498	201	18	2024	2024	NUM
issue-2498	201	19	)	)	PUNCT
issue-2498	201	20	.	.	PUNCT
issue-2498	202	1	digital	digital	ADJ
issue-2498	202	2	transformation	transformation	NOUN
issue-2498	202	3	in	in	ADP
issue-2498	202	4	the	the	DET
issue-2498	202	5	context	context	NOUN
issue-2498	202	6	of	of	ADP
issue-2498	202	7	sustainable	sustainable	ADJ
issue-2498	202	8	development	development	NOUN
issue-2498	202	9	of	of	ADP
issue-2498	202	10	european	european	ADJ
issue-2498	202	11	countries	country	NOUN
issue-2498	202	12	.	.	PUNCT
issue-2498	203	1	problemy	problemy	PROPN
issue-2498	203	2	ekorozwoju	ekorozwoju	PROPN
issue-2498	203	3	,	,	PUNCT
issue-2498	203	4	vol	vol	NOUN
issue-2498	203	5	.	.	PROPN
issue-2498	203	6	19(1	19(1	NUM
issue-2498	203	7	)	)	PUNCT
issue-2498	203	8	,	,	PUNCT
issue-2498	203	9	р	р	PROPN
issue-2498	203	10	.	.	PROPN
issue-2498	204	1	89–102	89–102	NUM
issue-2498	204	2	.	.	PUNCT
issue-2498	205	1	doi	doi	PROPN
issue-2498	205	2	:	:	PUNCT
issue-2498	205	3	https://doi.org/10.35784/preko.5413	https://doi.org/10.35784/preko.5413	PROPN
issue-2498	205	4	lagodiyenko	lagodiyenko	PROPN
issue-2498	205	5	,	,	PUNCT
issue-2498	205	6	o.	o.	NOUN
issue-2498	205	7	,	,	PUNCT
issue-2498	205	8	lagodiienko	lagodiienko	PROPN
issue-2498	205	9	,	,	PUNCT
issue-2498	205	10	v.	v.	PROPN
issue-2498	205	11	,	,	PUNCT
issue-2498	205	12	ivanchenkova	ivanchenkova	PROPN
issue-2498	205	13	,	,	PUNCT
issue-2498	205	14	l.	l.	PROPN
issue-2498	205	15	,	,	PUNCT
issue-2498	205	16	romanashenko	romanashenko	ADJ
issue-2498	205	17	,	,	PUNCT
issue-2498	205	18	i.	i.	PROPN
issue-2498	205	19	,	,	PUNCT
issue-2498	205	20	&	&	CCONJ
issue-2498	205	21	laskaiev	laskaiev	PROPN
issue-2498	205	22	,	,	PUNCT
issue-2498	205	23	o.	o.	PROPN
issue-2498	205	24	(	(	PUNCT
issue-2498	205	25	2023	2023	NUM
issue-2498	205	26	)	)	PUNCT
issue-2498	205	27	.	.	PUNCT
issue-2498	206	1	prospects	prospect	NOUN
issue-2498	206	2	for	for	ADP
issue-2498	206	3	the	the	DET
issue-2498	206	4	development	development	NOUN
issue-2498	206	5	of	of	ADP
issue-2498	206	6	the	the	DET
issue-2498	206	7	esg	esg	NOUN
issue-2498	206	8	concept	concept	NOUN
issue-2498	206	9	in	in	ADP
issue-2498	206	10	the	the	DET
issue-2498	206	11	face	face	NOUN
issue-2498	206	12	of	of	ADP
issue-2498	206	13	new	new	ADJ
issue-2498	206	14	challenges	challenge	NOUN
issue-2498	206	15	.	.	PUNCT
issue-2498	207	1	collection	collection	NOUN
issue-2498	207	2	of	of	ADP
issue-2498	207	3	papers	paper	NOUN
issue-2498	207	4	new	new	ADJ
issue-2498	207	5	economy	economy	NOUN
issue-2498	207	6	,	,	PUNCT
issue-2498	207	7	vol	vol	NOUN
issue-2498	207	8	.	.	NOUN
issue-2498	207	9	1	1	NUM
issue-2498	207	10	(	(	PUNCT
issue-2498	207	11	1	1	NUM
issue-2498	207	12	)	)	PUNCT
issue-2498	207	13	,	,	PUNCT
issue-2498	207	14	p.	p.	NOUN
issue-2498	207	15	179–195	179–195	NUM
issue-2498	207	16	.	.	PUNCT
issue-2498	208	1	doi	doi	PROPN
issue-2498	208	2	:	:	PUNCT
issue-2498	208	3	https://doi.org/10.61432/cpne0101179l	https://doi.org/10.61432/cpne0101179l	PROPN
issue-2498	208	4	lanis	lanis	PROPN
issue-2498	208	5	,	,	PUNCT
issue-2498	208	6	r.	r.	PROPN
issue-2498	208	7	,	,	PUNCT
issue-2498	208	8	&	&	CCONJ
issue-2498	208	9	richardson	richardson	PROPN
issue-2498	208	10	,	,	PUNCT
issue-2498	208	11	g.	g.	PROPN
issue-2498	208	12	(	(	PUNCT
issue-2498	208	13	2014	2014	NUM
issue-2498	208	14	)	)	PUNCT
issue-2498	208	15	.	.	PUNCT
issue-2498	209	1	is	be	AUX
issue-2498	209	2	corporate	corporate	ADJ
issue-2498	209	3	social	social	ADJ
issue-2498	209	4	responsibility	responsibility	NOUN
issue-2498	209	5	performance	performance	NOUN
issue-2498	209	6	associated	associate	VERB
issue-2498	209	7	with	with	ADP
issue-2498	209	8	tax	tax	NOUN
issue-2498	209	9	avoidance	avoidance	NOUN
issue-2498	209	10	?	?	PUNCT
issue-2498	210	1	journal	journal	NOUN
issue-2498	210	2	of	of	ADP
issue-2498	210	3	business	business	NOUN
issue-2498	210	4	ethics	ethic	NOUN
issue-2498	210	5	,	,	PUNCT
issue-2498	210	6	vol	vol	NOUN
issue-2498	210	7	.	.	PUNCT
issue-2498	210	8	127(2	127(2	NUM
issue-2498	210	9	)	)	PUNCT
issue-2498	210	10	,	,	PUNCT
issue-2498	210	11	р	р	PROPN
issue-2498	210	12	.	.	PROPN
issue-2498	210	13	439–457	439–457	NUM
issue-2498	210	14	.	.	PUNCT
issue-2498	211	1	osman	osman	PROPN
issue-2498	211	2	,	,	PUNCT
issue-2498	211	3	i.	i.	PROPN
issue-2498	211	4	,	,	PUNCT
issue-2498	211	5	&	&	CCONJ
issue-2498	211	6	rodrigues	rodrigues	PROPN
issue-2498	211	7	,	,	PUNCT
issue-2498	211	8	l.	l.	PROPN
issue-2498	211	9	(	(	PUNCT
issue-2498	211	10	2021	2021	NUM
issue-2498	211	11	)	)	PUNCT
issue-2498	211	12	.	.	PUNCT
issue-2498	212	1	corporate	corporate	ADJ
issue-2498	212	2	social	social	ADJ
issue-2498	212	3	responsibility	responsibility	NOUN
issue-2498	212	4	and	and	CCONJ
issue-2498	212	5	corporate	corporate	ADJ
issue-2498	212	6	tax	tax	NOUN
issue-2498	212	7	aggressiveness	aggressiveness	NOUN
issue-2498	212	8	:	:	PUNCT
issue-2498	212	9	a	a	DET
issue-2498	212	10	scientometric	scientometric	ADJ
issue-2498	212	11	analysis	analysis	NOUN
issue-2498	212	12	of	of	ADP
issue-2498	212	13	the	the	DET
issue-2498	212	14	existing	exist	VERB
issue-2498	212	15	literature	literature	NOUN
issue-2498	212	16	to	to	PART
issue-2498	212	17	map	map	VERB
issue-2498	212	18	the	the	DET
issue-2498	212	19	future	future	NOUN
issue-2498	212	20	.	.	PUNCT
issue-2498	213	1	sustainability	sustainability	NOUN
issue-2498	213	2	,	,	PUNCT
issue-2498	213	3	vol	vol	NOUN
issue-2498	213	4	.	.	PROPN
issue-2498	213	5	13(11	13(11	NUM
issue-2498	213	6	)	)	PUNCT
issue-2498	213	7	,	,	PUNCT
issue-2498	213	8	р	р	PROPN
issue-2498	213	9	.	.	PROPN
issue-2498	213	10	6225	6225	NUM
issue-2498	213	11	.	.	PUNCT
issue-2498	214	1	doi	doi	NOUN
issue-2498	214	2	:	:	PUNCT
issue-2498	214	3	https://doi.org/10.3390/su13116225	https://doi.org/10.3390/su13116225	X
issue-2498	214	4	rohov	rohov	PROPN
issue-2498	214	5	,	,	PUNCT
issue-2498	214	6	h.	h.	PROPN
issue-2498	214	7	,	,	PUNCT
issue-2498	214	8	kolodiziev	kolodiziev	PROPN
issue-2498	214	9	,	,	PUNCT
issue-2498	214	10	o.	o.	PROPN
issue-2498	214	11	,	,	PUNCT
issue-2498	214	12	yehorycheva	yehorycheva	PROPN
issue-2498	214	13	,	,	PUNCT
issue-2498	214	14	s.	s.	PROPN
issue-2498	214	15	,	,	PUNCT
issue-2498	214	16	krupka	krupka	PROPN
issue-2498	214	17	,	,	PUNCT
issue-2498	214	18	i.	i.	PROPN
issue-2498	214	19	,	,	PUNCT
issue-2498	214	20	&	&	CCONJ
issue-2498	214	21	zaplatynskyi	zaplatynskyi	PROPN
issue-2498	214	22	,	,	PUNCT
issue-2498	214	23	m.	m.	NOUN
issue-2498	214	24	(	(	PUNCT
issue-2498	214	25	2024	2024	NUM
issue-2498	214	26	)	)	PUNCT
issue-2498	214	27	.	.	PUNCT
issue-2498	215	1	factors	factor	NOUN
issue-2498	215	2	influencing	influence	VERB
issue-2498	215	3	the	the	DET
issue-2498	215	4	multinational	multinational	ADJ
issue-2498	215	5	banks	bank	NOUN
issue-2498	215	6	’	’	PART
issue-2498	215	7	decisions	decision	NOUN
issue-2498	215	8	to	to	PART
issue-2498	215	9	curtail	curtail	VERB
issue-2498	215	10	operations	operation	NOUN
issue-2498	215	11	in	in	ADP
issue-2498	215	12	russia	russia	PROPN
issue-2498	215	13	:	:	PUNCT
issue-2498	215	14	does	do	AUX
issue-2498	215	15	esg	esg	PROPN
issue-2498	215	16	matter	matter	NOUN
issue-2498	215	17	?	?	PUNCT
issue-2498	216	1	banks	bank	NOUN
issue-2498	216	2	and	and	CCONJ
issue-2498	216	3	bank	bank	NOUN
issue-2498	216	4	systems	system	NOUN
issue-2498	216	5	,	,	PUNCT
issue-2498	216	6	vol	vol	NOUN
issue-2498	216	7	.	.	PROPN
issue-2498	216	8	19(1	19(1	NUM
issue-2498	216	9	)	)	PUNCT
issue-2498	216	10	,	,	PUNCT
issue-2498	216	11	р	р	ADP
issue-2498	216	12	.	.	PROPN
issue-2498	216	13	135–147	135–147	NUM
issue-2498	216	14	.	.	PUNCT
issue-2498	217	1	doi	doi	NOUN
issue-2498	217	2	:	:	PUNCT
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issue-2498	217	4	sapitri	sapitri	ADJ
issue-2498	217	5	,	,	PUNCT
issue-2498	217	6	m.	m.	NOUN
issue-2498	217	7	(	(	PUNCT
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issue-2498	217	9	)	)	PUNCT
issue-2498	217	10	.	.	PUNCT
issue-2498	218	1	the	the	DET
issue-2498	218	2	influence	influence	NOUN
issue-2498	218	3	of	of	ADP
issue-2498	218	4	tax	tax	NOUN
issue-2498	218	5	aggressiveness	aggressiveness	NOUN
issue-2498	218	6	on	on	ADP
issue-2498	218	7	corporate	corporate	ADJ
issue-2498	218	8	social	social	ADJ
issue-2498	218	9	responsibility	responsibility	NOUN
issue-2498	218	10	.	.	PUNCT
issue-2498	219	1	international	international	ADJ
issue-2498	219	2	journal	journal	PROPN
issue-2498	219	3	for	for	ADP
issue-2498	219	4	innovation	innovation	NOUN
issue-2498	219	5	education	education	NOUN
issue-2498	219	6	and	and	CCONJ
issue-2498	219	7	research	research	NOUN
issue-2498	219	8	,	,	PUNCT
issue-2498	219	9	vol	vol	NOUN
issue-2498	219	10	.	.	PROPN
issue-2498	219	11	8	8	NUM
issue-2498	219	12	,	,	PUNCT
issue-2498	219	13	р	р	NOUN
issue-2498	219	14	.	.	PROPN
issue-2498	219	15	44–48	44–48	PROPN
issue-2498	219	16	.	.	PUNCT
issue-2498	220	1	doi	doi	NOUN
issue-2498	220	2	:	:	PUNCT
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issue-2498	220	4	stepanenko	stepanenko	PROPN
issue-2498	220	5	,	,	PUNCT
issue-2498	220	6	s.	s.	PROPN
issue-2498	220	7	,	,	PUNCT
issue-2498	220	8	kuzoma	kuzoma	PROPN
issue-2498	220	9	,	,	PUNCT
issue-2498	220	10	v.	v.	PROPN
issue-2498	220	11	,	,	PUNCT
issue-2498	220	12	&	&	CCONJ
issue-2498	220	13	tymoshenko	tymoshenko	PROPN
issue-2498	220	14	,	,	PUNCT
issue-2498	220	15	k.	k.	PROPN
issue-2498	220	16	(	(	PUNCT
issue-2498	220	17	2023	2023	NUM
issue-2498	220	18	)	)	PUNCT
issue-2498	220	19	.	.	PUNCT
issue-2498	221	1	current	current	ADJ
issue-2498	221	2	state	state	NOUN
issue-2498	221	3	and	and	CCONJ
issue-2498	221	4	directions	direction	NOUN
issue-2498	221	5	of	of	ADP
issue-2498	221	6	further	further	ADJ
issue-2498	221	7	circular	circular	ADJ
issue-2498	221	8	agricultural	agricultural	ADJ
issue-2498	221	9	economy	economy	NOUN
issue-2498	221	10	development	development	NOUN
issue-2498	221	11	in	in	ADP
issue-2498	221	12	ukraine	ukraine	PROPN
issue-2498	221	13	.	.	PUNCT
issue-2498	222	1	baltic	baltic	PROPN
issue-2498	222	2	journal	journal	PROPN
issue-2498	222	3	of	of	ADP
issue-2498	222	4	economic	economic	ADJ
issue-2498	222	5	studies	study	NOUN
issue-2498	222	6	,	,	PUNCT
issue-2498	222	7	vol	vol	NOUN
issue-2498	222	8	.	.	PUNCT
issue-2498	223	1	9(4	9(4	NOUN
issue-2498	223	2	)	)	PUNCT
issue-2498	223	3	,	,	PUNCT
issue-2498	223	4	р	р	NOUN
issue-2498	223	5	.	.	PROPN
issue-2498	224	1	223–233	223–233	NUM
issue-2498	224	2	.	.	PUNCT
issue-2498	225	1	doi	doi	NOUN
issue-2498	225	2	:	:	PUNCT
issue-2498	225	3	https://doi.org/10.30525/2256-0742/2023-9-4-223-233	https://doi.org/10.30525/2256-0742/2023-9-4-223-233	PROPN
issue-2498	225	4	xiaoling	xiaoling	PROPN
issue-2498	225	5	,	,	PUNCT
issue-2498	225	6	y.	y.	PROPN
issue-2498	225	7	,	,	PUNCT
issue-2498	225	8	&	&	CCONJ
issue-2498	225	9	kaitian	kaitian	PROPN
issue-2498	225	10	,	,	PUNCT
issue-2498	225	11	x.	x.	NOUN
issue-2498	225	12	(	(	PUNCT
issue-2498	225	13	2022	2022	NUM
issue-2498	225	14	)	)	PUNCT
issue-2498	225	15	.	.	PUNCT
issue-2498	226	1	does	do	AUX
issue-2498	226	2	esg	esg	PROPN
issue-2498	226	3	performance	performance	NOUN
issue-2498	226	4	affect	affect	VERB
issue-2498	226	5	firm	firm	ADJ
issue-2498	226	6	value	value	NOUN
issue-2498	226	7	?	?	PUNCT
issue-2498	227	1	evidence	evidence	NOUN
issue-2498	227	2	from	from	ADP
issue-2498	227	3	a	a	DET
issue-2498	227	4	new	new	ADJ
issue-2498	227	5	esgscoring	esgscore	VERB
issue-2498	227	6	approach	approach	NOUN
issue-2498	227	7	for	for	ADP
issue-2498	227	8	chinese	chinese	ADJ
issue-2498	227	9	enterprises	enterprise	NOUN
issue-2498	227	10	.	.	PUNCT
issue-2498	228	1	sustainability	sustainability	NOUN
issue-2498	228	2	,	,	PUNCT
issue-2498	228	3	vol	vol	NOUN
issue-2498	228	4	.	.	PUNCT
issue-2498	229	1	14(24	14(24	NUM
issue-2498	229	2	)	)	PUNCT
issue-2498	229	3	,	,	PUNCT
issue-2498	229	4	р	р	PROPN
issue-2498	229	5	.	.	PROPN
issue-2498	230	1	1–40	1–40	NUM
issue-2498	230	2	.	.	PUNCT
issue-2498	231	1	doi	doi	NOUN
issue-2498	231	2	:	:	PUNCT
issue-2498	231	3	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
issue-2498	231	4	su142416940	su142416940	ADJ
issue-2498	231	5	popadynets	popadynet	NOUN
issue-2498	231	6	,	,	PUNCT
issue-2498	231	7	n.	n.	NOUN
issue-2498	231	8	,	,	PUNCT
issue-2498	231	9	irtyshcheva	irtyshcheva	ADV
issue-2498	231	10	,	,	PUNCT
issue-2498	231	11	i.	i.	NOUN
issue-2498	231	12	,	,	PUNCT
issue-2498	231	13	yakhno	yakhno	ADV
issue-2498	231	14	,	,	PUNCT
issue-2498	231	15	t.	t.	NOUN
issue-2498	231	16	,	,	PUNCT
issue-2498	231	17	diugowanets	diugowanet	NOUN
issue-2498	231	18	,	,	PUNCT
issue-2498	231	19	o.	o.	INTJ
issue-2498	231	20	,	,	PUNCT
issue-2498	231	21	yakubiv	yakubiv	NOUN
issue-2498	231	22	,	,	PUNCT
issue-2498	231	23	v.	v.	PROPN
issue-2498	231	24	,	,	PUNCT
issue-2498	231	25	kramarenko	kramarenko	PROPN
issue-2498	231	26	,	,	PUNCT
issue-2498	231	27	i.	i.	PROPN
issue-2498	231	28	,	,	PUNCT
issue-2498	231	29	sala	sala	PROPN
issue-2498	231	30	,	,	PUNCT
issue-2498	231	31	d.	d.	PROPN
issue-2498	231	32	,	,	PUNCT
issue-2498	231	33	stehnei	stehnei	VERB
issue-2498	231	34	,	,	PUNCT
issue-2498	231	35	m.	m.	NOUN
issue-2498	231	36	,	,	PUNCT
issue-2498	231	37	zapukhlyak	zapukhlyak	PROPN
issue-2498	231	38	,	,	PUNCT
issue-2498	231	39	v.	v.	ADV
issue-2498	231	40	,	,	PUNCT
issue-2498	231	41	&	&	CCONJ
issue-2498	231	42	nahirna	nahirna	PROPN
issue-2498	231	43	,	,	PUNCT
issue-2498	231	44	n.	n.	NOUN
issue-2498	231	45	(	(	PUNCT
issue-2498	231	46	2024	2024	NUM
issue-2498	231	47	)	)	PUNCT
issue-2498	231	48	.	.	PUNCT
issue-2498	232	1	evaluating	evaluate	VERB
issue-2498	232	2	the	the	DET
issue-2498	232	3	capacity	capacity	NOUN
issue-2498	232	4	of	of	ADP
issue-2498	232	5	the	the	DET
issue-2498	232	6	domestic	domestic	ADJ
issue-2498	232	7	food	food	NOUN
issue-2498	232	8	market	market	NOUN
issue-2498	232	9	in	in	ADP
issue-2498	232	10	ukraine	ukraine	NOUN
issue-2498	232	11	in	in	ADP
issue-2498	232	12	the	the	DET
issue-2498	232	13	prebaltic	prebaltic	ADJ
issue-2498	232	14	journal	journal	NOUN
issue-2498	232	15	of	of	ADP
issue-2498	232	16	economic	economic	ADJ
issue-2498	232	17	studies	study	NOUN
issue-2498	232	18	206	206	NUM
issue-2498	232	19	vol	vol	NOUN
issue-2498	232	20	.	.	PUNCT
issue-2498	233	1	10	10	NUM
issue-2498	233	2	no	no	NOUN
issue-2498	233	3	.	.	NOUN
issue-2498	234	1	3	3	NUM
issue-2498	234	2	,	,	PUNCT
issue-2498	234	3	2024	2024	NUM
issue-2498	234	4	war	war	NOUN
issue-2498	234	5	period	period	NOUN
issue-2498	234	6	.	.	PUNCT
issue-2498	235	1	management	management	NOUN
issue-2498	235	2	theory	theory	NOUN
issue-2498	235	3	and	and	CCONJ
issue-2498	235	4	studies	study	NOUN
issue-2498	235	5	for	for	ADP
issue-2498	235	6	rural	rural	ADJ
issue-2498	235	7	business	business	NOUN
issue-2498	235	8	and	and	CCONJ
issue-2498	235	9	infrastructure	infrastructure	NOUN
issue-2498	235	10	development	development	NOUN
issue-2498	235	11	,	,	PUNCT
issue-2498	235	12	vol	vol	NOUN
issue-2498	235	13	.	.	PUNCT
issue-2498	235	14	46(1	46(1	PROPN
issue-2498	235	15	)	)	PUNCT
issue-2498	235	16	,	,	PUNCT
issue-2498	235	17	p.	p.	NOUN
issue-2498	236	1	93–103	93–103	NUM
issue-2498	236	2	.	.	PUNCT
issue-2498	237	1	doi	doi	NOUN
issue-2498	237	2	:	:	PUNCT
issue-2498	237	3	https://doi.org/10.15544/mts.2024.10	https://doi.org/10.15544/mts.2024.10	PROPN
issue-2498	237	4	kramarenko	kramarenko	PROPN
issue-2498	237	5	,	,	PUNCT
issue-2498	237	6	i.	i.	PROPN
issue-2498	237	7	et	et	PROPN
issue-2498	237	8	al	al	PROPN
issue-2498	237	9	.	.	PROPN
issue-2498	237	10	(	(	PUNCT
issue-2498	237	11	2022	2022	NUM
issue-2498	237	12	)	)	PUNCT
issue-2498	237	13	.	.	PUNCT
issue-2498	238	1	socio	socio	NOUN
issue-2498	238	2	-	-	PUNCT
issue-2498	238	3	economic	economic	ADJ
issue-2498	238	4	development	development	NOUN
issue-2498	238	5	in	in	ADP
issue-2498	238	6	conditions	condition	NOUN
issue-2498	238	7	of	of	ADP
issue-2498	238	8	digital	digital	ADJ
issue-2498	238	9	transformations	transformation	NOUN
issue-2498	238	10	:	:	PUNCT
issue-2498	238	11	regional	regional	ADJ
issue-2498	238	12	features	feature	NOUN
issue-2498	238	13	,	,	PUNCT
issue-2498	238	14	strategic	strategic	ADJ
issue-2498	238	15	analysis	analysis	NOUN
issue-2498	238	16	,	,	PUNCT
issue-2498	238	17	and	and	CCONJ
issue-2498	238	18	prospects	prospect	NOUN
issue-2498	238	19	.	.	PUNCT
issue-2498	239	1	7th	7th	ADJ
issue-2498	239	2	international	international	ADJ
issue-2498	239	3	conference	conference	NOUN
issue-2498	239	4	on	on	ADP
issue-2498	239	5	mathematics	mathematic	NOUN
issue-2498	239	6	and	and	CCONJ
issue-2498	239	7	computers	computer	NOUN
issue-2498	239	8	in	in	ADP
issue-2498	239	9	sciences	science	NOUN
issue-2498	239	10	and	and	CCONJ
issue-2498	239	11	industry	industry	NOUN
issue-2498	239	12	(	(	PUNCT
issue-2498	239	13	mcsi	mcsi	PROPN
issue-2498	239	14	)	)	PUNCT
issue-2498	239	15	,	,	PUNCT
issue-2498	239	16	athens	athens	PROPN
issue-2498	239	17	,	,	PUNCT
issue-2498	239	18	greece	greece	PROPN
issue-2498	239	19	,	,	PUNCT
issue-2498	239	20	p.	p.	NOUN
issue-2498	239	21	175–182	175–182	NUM
issue-2498	239	22	.	.	PUNCT
issue-2498	240	1	doi	doi	NOUN
issue-2498	240	2	:	:	PUNCT
issue-2498	240	3	https://doi.org/10.1109/mcsi55933.2022.00035	https://doi.org/10.1109/mcsi55933.2022.00035	PROPN
issue-2498	240	4	received	receive	VERB
issue-2498	240	5	on	on	ADP
issue-2498	240	6	:	:	PUNCT
issue-2498	240	7	18th	18th	NOUN
issue-2498	240	8	of	of	ADP
issue-2498	240	9	june	june	PROPN
issue-2498	240	10	,	,	PUNCT
issue-2498	240	11	2024	2024	NUM
issue-2498	240	12	accepted	accept	VERB
issue-2498	240	13	on	on	ADP
issue-2498	240	14	:	:	PUNCT
issue-2498	240	15	18th	18th	NOUN
issue-2498	240	16	of	of	ADP
issue-2498	240	17	august	august	PROPN
issue-2498	240	18	,	,	PUNCT
issue-2498	240	19	2024	2024	NUM
issue-2498	240	20	published	publish	VERB
issue-2498	240	21	on	on	ADP
issue-2498	240	22	:	:	PUNCT
issue-2498	240	23	20th	20th	NOUN
issue-2498	240	24	of	of	ADP
issue-2498	240	25	september	september	PROPN
issue-2498	240	26	,	,	PUNCT
issue-2498	240	27	2024	2024	NUM