id	sid	tid	token	lemma	pos
issue-2801	1	1	baltic	baltic	PROPN
issue-2801	1	2	journal	journal	PROPN
issue-2801	1	3	of	of	ADP
issue-2801	1	4	economic	economic	ADJ
issue-2801	1	5	studies	study	NOUN
issue-2801	1	6	47	47	NUM
issue-2801	1	7	vol	vol	NOUN
issue-2801	1	8	.	.	PUNCT
issue-2801	2	1	11	11	NUM
issue-2801	2	2	no	no	NOUN
issue-2801	2	3	.	.	NOUN
issue-2801	2	4	2	2	NUM
issue-2801	2	5	,	,	PUNCT
issue-2801	2	6	2025	2025	NUM
issue-2801	2	7	this	this	PRON
issue-2801	2	8	is	be	AUX
issue-2801	2	9	an	an	DET
issue-2801	2	10	open	open	ADJ
issue-2801	2	11	access	access	NOUN
issue-2801	2	12	article	article	NOUN
issue-2801	2	13	,	,	PUNCT
issue-2801	2	14	distributed	distribute	VERB
issue-2801	2	15	under	under	ADP
issue-2801	2	16	the	the	DET
issue-2801	2	17	terms	term	NOUN
issue-2801	2	18	of	of	ADP
issue-2801	2	19	the	the	DET
issue-2801	2	20	creative	creative	ADJ
issue-2801	2	21	commons	common	NOUN
issue-2801	2	22	attribution	attribution	NOUN
issue-2801	2	23	cc	cc	VERB
issue-2801	2	24	by	by	ADP
issue-2801	2	25	4.0	4.0	NUM
issue-2801	2	26	1	1	NUM
issue-2801	2	27	national	national	ADJ
issue-2801	2	28	university	university	NOUN
issue-2801	2	29	of	of	ADP
issue-2801	2	30	water	water	NOUN
issue-2801	2	31	and	and	CCONJ
issue-2801	2	32	environmental	environmental	ADJ
issue-2801	2	33	engineering	engineering	NOUN
issue-2801	2	34	,	,	PUNCT
issue-2801	2	35	ukraine	ukraine	NOUN
issue-2801	2	36	(	(	PUNCT
issue-2801	2	37	corresponding	correspond	VERB
issue-2801	2	38	author	author	NOUN
issue-2801	2	39	)	)	PUNCT
issue-2801	2	40	e	e	NOUN
issue-2801	2	41	-	-	NOUN
issue-2801	2	42	mail	mail	NOUN
issue-2801	2	43	:	:	PUNCT
issue-2801	2	44	n.m.poznyakovska@nuwm.edu.ua	n.m.poznyakovska@nuwm.edu.ua	PROPN
issue-2801	2	45	orcid	orcid	PROPN
issue-2801	2	46	:	:	PUNCT
issue-2801	2	47	https://orcid.org/0000-0003-4016-8935	https://orcid.org/0000-0003-4016-8935	NOUN
issue-2801	2	48	researcherid	researcherid	VERB
issue-2801	2	49	:	:	PUNCT
issue-2801	2	50	n-7550	n-7550	NUM
issue-2801	2	51	-	-	SYM
issue-2801	2	52	2018	2018	NUM
issue-2801	2	53	2	2	NUM
issue-2801	2	54	national	national	ADJ
issue-2801	2	55	university	university	NOUN
issue-2801	2	56	of	of	ADP
issue-2801	2	57	water	water	NOUN
issue-2801	2	58	and	and	CCONJ
issue-2801	2	59	environmental	environmental	ADJ
issue-2801	2	60	engineering	engineering	NOUN
issue-2801	2	61	,	,	PUNCT
issue-2801	2	62	ukraine	ukraine	NOUN
issue-2801	2	63	e	e	NOUN
issue-2801	2	64	-	-	NOUN
issue-2801	2	65	mail	mail	NOUN
issue-2801	2	66	:	:	PUNCT
issue-2801	2	67	d.v.nikytenko@nuwm.edu.ua	d.v.nikytenko@nuwm.edu.ua	NOUN
issue-2801	2	68	orcid	orcid	NOUN
issue-2801	2	69	:	:	PUNCT
issue-2801	2	70	https://orcid.org/0000-0003-4989-0879	https://orcid.org/0000-0003-4989-0879	NOUN
issue-2801	2	71	researcherid	researcherid	NOUN
issue-2801	2	72	:	:	PUNCT
issue-2801	2	73	v-8146	v-8146	NOUN
issue-2801	2	74	-	-	PUNCT
issue-2801	2	75	2017	2017	NUM
issue-2801	2	76	3	3	NUM
issue-2801	2	77	lviv	lviv	PROPN
issue-2801	2	78	polytechnic	polytechnic	ADJ
issue-2801	2	79	national	national	ADJ
issue-2801	2	80	university	university	PROPN
issue-2801	2	81	,	,	PUNCT
issue-2801	2	82	ukraine	ukraine	NOUN
issue-2801	2	83	e	e	NOUN
issue-2801	2	84	-	-	NOUN
issue-2801	2	85	mail	mail	NOUN
issue-2801	2	86	:	:	PUNCT
issue-2801	2	87	olena.i.tyvonchuk@lpnu.ua	olena.i.tyvonchuk@lpnu.ua	ADJ
issue-2801	2	88	orcid	orcid	NOUN
issue-2801	2	89	:	:	PUNCT
issue-2801	2	90	https://orcid.org/0000-0001-5524-6516	https://orcid.org/0000-0001-5524-6516	PROPN
issue-2801	2	91	doi	doi	PROPN
issue-2801	2	92	:	:	PUNCT
issue-2801	2	93	https://doi.org/10.30525/2256-0742/2025-11-2-47-56	https://doi.org/10.30525/2256-0742/2025-11-2-47-56	PROPN
issue-2801	2	94	transformation	transformation	NOUN
issue-2801	2	95	of	of	ADP
issue-2801	2	96	non	non	ADJ
issue-2801	2	97	-	-	ADJ
issue-2801	2	98	financial	financial	ADJ
issue-2801	2	99	reporting	reporting	NOUN
issue-2801	2	100	on	on	ADP
issue-2801	2	101	the	the	DET
issue-2801	2	102	path	path	NOUN
issue-2801	2	103	to	to	ADP
issue-2801	2	104	sustainable	sustainable	ADJ
issue-2801	2	105	development	development	NOUN
issue-2801	2	106	of	of	ADP
issue-2801	2	107	society	society	NOUN
issue-2801	2	108	nataliia	nataliia	PROPN
issue-2801	2	109	pozniakovska1	pozniakovska1	PROPN
issue-2801	2	110	,	,	PUNCT
issue-2801	2	111	dmytro	dmytro	PROPN
issue-2801	2	112	nikytenko2	nikytenko2	PROPN
issue-2801	2	113	,	,	PUNCT
issue-2801	2	114	olena	olena	PROPN
issue-2801	2	115	tyvonchuk3	tyvonchuk3	PROPN
issue-2801	2	116	abstract	abstract	PROPN
issue-2801	2	117	.	.	PUNCT
issue-2801	3	1	the	the	DET
issue-2801	3	2	relevance	relevance	NOUN
issue-2801	3	3	of	of	ADP
issue-2801	3	4	the	the	DET
issue-2801	3	5	study	study	NOUN
issue-2801	3	6	is	be	AUX
issue-2801	3	7	driven	drive	VERB
issue-2801	3	8	by	by	ADP
issue-2801	3	9	society	society	NOUN
issue-2801	3	10	's	's	PART
issue-2801	3	11	management	management	NOUN
issue-2801	3	12	demands	demand	NOUN
issue-2801	3	13	for	for	ADP
issue-2801	3	14	financial	financial	ADJ
issue-2801	3	15	and	and	CCONJ
issue-2801	3	16	non	non	ADJ
issue-2801	3	17	-	-	ADJ
issue-2801	3	18	financial	financial	ADJ
issue-2801	3	19	information	information	NOUN
issue-2801	3	20	regarding	regard	VERB
issue-2801	3	21	the	the	DET
issue-2801	3	22	activities	activity	NOUN
issue-2801	3	23	of	of	ADP
issue-2801	3	24	its	its	PRON
issue-2801	3	25	entities	entity	NOUN
issue-2801	3	26	,	,	PUNCT
issue-2801	3	27	thereby	thereby	ADV
issue-2801	3	28	highlighting	highlight	VERB
issue-2801	3	29	the	the	DET
issue-2801	3	30	importance	importance	NOUN
issue-2801	3	31	of	of	ADP
issue-2801	3	32	modern	modern	ADJ
issue-2801	3	33	informational	informational	ADJ
issue-2801	3	34	and	and	CCONJ
issue-2801	3	35	accounting	accounting	NOUN
issue-2801	3	36	support	support	NOUN
issue-2801	3	37	for	for	ADP
issue-2801	3	38	civil	civil	ADJ
issue-2801	3	39	society	society	NOUN
issue-2801	3	40	.	.	PUNCT
issue-2801	4	1	research	research	NOUN
issue-2801	4	2	on	on	ADP
issue-2801	4	3	governance	governance	NOUN
issue-2801	4	4	success	success	NOUN
issue-2801	4	5	indicators	indicator	NOUN
issue-2801	4	6	in	in	ADP
issue-2801	4	7	european	european	ADJ
issue-2801	4	8	countries	country	NOUN
issue-2801	4	9	has	have	AUX
issue-2801	4	10	demonstrated	demonstrate	VERB
issue-2801	4	11	the	the	DET
issue-2801	4	12	necessity	necessity	NOUN
issue-2801	4	13	to	to	PART
issue-2801	4	14	develop	develop	VERB
issue-2801	4	15	effective	effective	ADJ
issue-2801	4	16	mechanisms	mechanism	NOUN
issue-2801	4	17	and	and	CCONJ
issue-2801	4	18	tools	tool	NOUN
issue-2801	4	19	for	for	ADP
issue-2801	4	20	government	government	NOUN
issue-2801	4	21	and	and	CCONJ
issue-2801	4	22	business	business	NOUN
issue-2801	4	23	influence	influence	NOUN
issue-2801	4	24	on	on	ADP
issue-2801	4	25	achieving	achieve	VERB
issue-2801	4	26	sustainable	sustainable	ADJ
issue-2801	4	27	development	development	NOUN
issue-2801	4	28	goals	goal	NOUN
issue-2801	4	29	.	.	PUNCT
issue-2801	5	1	the	the	DET
issue-2801	5	2	study	study	NOUN
issue-2801	5	3	delineates	delineate	VERB
issue-2801	5	4	the	the	DET
issue-2801	5	5	significance	significance	NOUN
issue-2801	5	6	,	,	PUNCT
issue-2801	5	7	role	role	NOUN
issue-2801	5	8	,	,	PUNCT
issue-2801	5	9	evolution	evolution	NOUN
issue-2801	5	10	,	,	PUNCT
issue-2801	5	11	and	and	CCONJ
issue-2801	5	12	development	development	NOUN
issue-2801	5	13	of	of	ADP
issue-2801	5	14	sustainability	sustainability	NOUN
issue-2801	5	15	reporting	report	VERB
issue-2801	5	16	at	at	ADP
issue-2801	5	17	macro-	macro-	PROPN
issue-2801	5	18	,	,	PUNCT
issue-2801	5	19	meso-	meso-	X
issue-2801	5	20	,	,	PUNCT
issue-2801	5	21	and	and	CCONJ
issue-2801	5	22	micro	micro	NOUN
issue-2801	5	23	-	-	NOUN
issue-2801	5	24	levels	level	NOUN
issue-2801	5	25	,	,	PUNCT
issue-2801	5	26	transitioning	transition	VERB
issue-2801	5	27	from	from	ADP
issue-2801	5	28	past	past	ADJ
issue-2801	5	29	non	non	ADJ
issue-2801	5	30	-	-	ADJ
issue-2801	5	31	financial	financial	ADJ
issue-2801	5	32	information	information	NOUN
issue-2801	5	33	to	to	ADP
issue-2801	5	34	sustainability	sustainability	NOUN
issue-2801	5	35	reporting	reporting	NOUN
issue-2801	5	36	in	in	ADP
issue-2801	5	37	the	the	DET
issue-2801	5	38	interest	interest	NOUN
issue-2801	5	39	of	of	ADP
issue-2801	5	40	society	society	NOUN
issue-2801	5	41	.	.	PUNCT
issue-2801	6	1	the	the	DET
issue-2801	6	2	present	present	ADJ
issue-2801	6	3	study	study	NOUN
issue-2801	6	4	examines	examine	VERB
issue-2801	6	5	the	the	DET
issue-2801	6	6	history	history	NOUN
issue-2801	6	7	of	of	ADP
issue-2801	6	8	non	non	ADJ
issue-2801	6	9	-	-	ADJ
issue-2801	6	10	financial	financial	ADJ
issue-2801	6	11	reporting	reporting	NOUN
issue-2801	6	12	implementation	implementation	NOUN
issue-2801	6	13	worldwide	worldwide	ADV
issue-2801	6	14	,	,	PUNCT
issue-2801	6	15	analysing	analyse	VERB
issue-2801	6	16	survey	survey	NOUN
issue-2801	6	17	results	result	NOUN
issue-2801	6	18	from	from	ADP
issue-2801	6	19	large	large	ADJ
issue-2801	6	20	and	and	CCONJ
issue-2801	6	21	medium	medium	ADJ
issue-2801	6	22	-	-	PUNCT
issue-2801	6	23	sized	sized	ADJ
issue-2801	6	24	businesses	business	NOUN
issue-2801	6	25	regarding	regard	VERB
issue-2801	6	26	the	the	DET
issue-2801	6	27	adoption	adoption	NOUN
issue-2801	6	28	of	of	ADP
issue-2801	6	29	sustainability	sustainability	NOUN
issue-2801	6	30	frameworks	framework	NOUN
issue-2801	6	31	.	.	PUNCT
issue-2801	7	1	the	the	DET
issue-2801	7	2	global	global	ADJ
issue-2801	7	3	reporting	reporting	NOUN
issue-2801	7	4	initiative	initiative	NOUN
issue-2801	7	5	(	(	PUNCT
issue-2801	7	6	gri	gri	PROPN
issue-2801	7	7	)	)	PUNCT
issue-2801	7	8	standards	standard	NOUN
issue-2801	7	9	and	and	CCONJ
issue-2801	7	10	recommendations	recommendation	NOUN
issue-2801	7	11	,	,	PUNCT
issue-2801	7	12	which	which	PRON
issue-2801	7	13	are	be	AUX
issue-2801	7	14	oriented	orient	VERB
issue-2801	7	15	towards	towards	ADP
issue-2801	7	16	global	global	ADJ
issue-2801	7	17	stakeholders	stakeholder	NOUN
issue-2801	7	18	,	,	PUNCT
issue-2801	7	19	are	be	AUX
issue-2801	7	20	recognised	recognise	VERB
issue-2801	7	21	as	as	ADP
issue-2801	7	22	the	the	DET
issue-2801	7	23	most	most	ADV
issue-2801	7	24	widely	widely	ADV
issue-2801	7	25	used	use	VERB
issue-2801	7	26	worldwide	worldwide	ADV
issue-2801	7	27	.	.	PUNCT
issue-2801	8	1	the	the	DET
issue-2801	8	2	ifrs	ifrs	PROPN
issue-2801	8	3	sustainability	sustainability	NOUN
issue-2801	8	4	standards	standard	NOUN
issue-2801	8	5	have	have	AUX
issue-2801	8	6	established	establish	VERB
issue-2801	8	7	a	a	DET
issue-2801	8	8	process	process	NOUN
issue-2801	8	9	based	base	VERB
issue-2801	8	10	on	on	ADP
issue-2801	8	11	integrative	integrative	ADJ
issue-2801	8	12	thinking	thinking	NOUN
issue-2801	8	13	,	,	PUNCT
issue-2801	8	14	leading	lead	VERB
issue-2801	8	15	to	to	ADP
issue-2801	8	16	the	the	DET
issue-2801	8	17	formation	formation	NOUN
issue-2801	8	18	of	of	ADP
issue-2801	8	19	integrated	integrated	ADJ
issue-2801	8	20	reporting	reporting	NOUN
issue-2801	8	21	,	,	PUNCT
issue-2801	8	22	which	which	PRON
issue-2801	8	23	includes	include	VERB
issue-2801	8	24	sustainability	sustainability	NOUN
issue-2801	8	25	information	information	NOUN
issue-2801	8	26	.	.	PUNCT
issue-2801	9	1	there	there	PRON
issue-2801	9	2	has	have	AUX
issue-2801	9	3	been	be	AUX
issue-2801	9	4	a	a	DET
issue-2801	9	5	significant	significant	ADJ
issue-2801	9	6	increase	increase	NOUN
issue-2801	9	7	in	in	ADP
issue-2801	9	8	the	the	DET
issue-2801	9	9	proportion	proportion	NOUN
issue-2801	9	10	of	of	ADP
issue-2801	9	11	companies	company	NOUN
issue-2801	9	12	using	use	VERB
issue-2801	9	13	stock	stock	NOUN
issue-2801	9	14	exchange	exchange	NOUN
issue-2801	9	15	sustainability	sustainability	NOUN
issue-2801	9	16	standards	standard	NOUN
issue-2801	9	17	or	or	CCONJ
issue-2801	9	18	recommendations	recommendation	NOUN
issue-2801	9	19	.	.	PUNCT
issue-2801	10	1	in	in	ADP
issue-2801	10	2	addition	addition	NOUN
issue-2801	10	3	,	,	PUNCT
issue-2801	10	4	the	the	DET
issue-2801	10	5	study	study	NOUN
issue-2801	10	6	provides	provide	VERB
issue-2801	10	7	a	a	DET
issue-2801	10	8	comprehensive	comprehensive	ADJ
issue-2801	10	9	review	review	NOUN
issue-2801	10	10	of	of	ADP
issue-2801	10	11	recent	recent	ADJ
issue-2801	10	12	changes	change	NOUN
issue-2801	10	13	to	to	ADP
issue-2801	10	14	the	the	DET
issue-2801	10	15	exposure	exposure	NOUN
issue-2801	10	16	draft	draft	NOUN
issue-2801	10	17	management	management	NOUN
issue-2801	10	18	commentary	commentary	NOUN
issue-2801	10	19	,	,	PUNCT
issue-2801	10	20	focusing	focus	VERB
issue-2801	10	21	on	on	ADP
issue-2801	10	22	management	management	NOUN
issue-2801	10	23	's	's	PART
issue-2801	10	24	disclosure	disclosure	NOUN
issue-2801	10	25	of	of	ADP
issue-2801	10	26	factors	factor	NOUN
issue-2801	10	27	affecting	affect	VERB
issue-2801	10	28	a	a	DET
issue-2801	10	29	company	company	NOUN
issue-2801	10	30	's	's	PART
issue-2801	10	31	financial	financial	ADJ
issue-2801	10	32	condition	condition	NOUN
issue-2801	10	33	and	and	CCONJ
issue-2801	10	34	future	future	ADJ
issue-2801	10	35	prospects	prospect	NOUN
issue-2801	10	36	.	.	PUNCT
issue-2801	11	1	the	the	DET
issue-2801	11	2	global	global	ADJ
issue-2801	11	3	shift	shift	NOUN
issue-2801	11	4	towards	towards	ADP
issue-2801	11	5	mandatory	mandatory	ADJ
issue-2801	11	6	sustainability	sustainability	NOUN
issue-2801	11	7	reporting	reporting	NOUN
issue-2801	11	8	,	,	PUNCT
issue-2801	11	9	as	as	SCONJ
issue-2801	11	10	evidenced	evidence	VERB
issue-2801	11	11	by	by	ADP
issue-2801	11	12	the	the	DET
issue-2801	11	13	introduction	introduction	NOUN
issue-2801	11	14	of	of	ADP
issue-2801	11	15	european	european	ADJ
issue-2801	11	16	directives	directive	NOUN
issue-2801	11	17	(	(	PUNCT
issue-2801	11	18	nfrd	nfrd	ADJ
issue-2801	11	19	,	,	PUNCT
issue-2801	11	20	csrd	csrd	NOUN
issue-2801	11	21	)	)	PUNCT
issue-2801	11	22	,	,	PUNCT
issue-2801	11	23	aims	aim	VERB
issue-2801	11	24	to	to	PART
issue-2801	11	25	establish	establish	VERB
issue-2801	11	26	disclosure	disclosure	NOUN
issue-2801	11	27	of	of	ADP
issue-2801	11	28	responsible	responsible	ADJ
issue-2801	11	29	business	business	NOUN
issue-2801	11	30	practices	practice	NOUN
issue-2801	11	31	.	.	PUNCT
issue-2801	12	1	this	this	DET
issue-2801	12	2	study	study	NOUN
issue-2801	12	3	examines	examine	VERB
issue-2801	12	4	the	the	DET
issue-2801	12	5	challenges	challenge	NOUN
issue-2801	12	6	and	and	CCONJ
issue-2801	12	7	prospects	prospect	NOUN
issue-2801	12	8	of	of	ADP
issue-2801	12	9	sustainability	sustainability	NOUN
issue-2801	12	10	reporting	reporting	NOUN
issue-2801	12	11	in	in	ADP
issue-2801	12	12	ukraine	ukraine	NOUN
issue-2801	12	13	.	.	PUNCT
issue-2801	13	1	large	large	ADJ
issue-2801	13	2	companies	company	NOUN
issue-2801	13	3	in	in	ADP
issue-2801	13	4	ukraine	ukraine	PROPN
issue-2801	13	5	prepare	prepare	VERB
issue-2801	13	6	non	non	ADJ
issue-2801	13	7	-	-	ADJ
issue-2801	13	8	financial	financial	ADJ
issue-2801	13	9	annual	annual	ADJ
issue-2801	13	10	reports	report	NOUN
issue-2801	13	11	based	base	VERB
issue-2801	13	12	on	on	ADP
issue-2801	13	13	the	the	DET
issue-2801	13	14	global	global	ADJ
issue-2801	13	15	reporting	reporting	NOUN
issue-2801	13	16	initiative	initiative	NOUN
issue-2801	13	17	(	(	PUNCT
issue-2801	13	18	gri	gri	PROPN
issue-2801	13	19	)	)	PUNCT
issue-2801	13	20	standards	standard	NOUN
issue-2801	13	21	or	or	CCONJ
issue-2801	13	22	in	in	ADP
issue-2801	13	23	accordance	accordance	NOUN
issue-2801	13	24	with	with	ADP
issue-2801	13	25	the	the	DET
issue-2801	13	26	united	united	PROPN
issue-2801	13	27	nations	nations	PROPN
issue-2801	13	28	global	global	ADJ
issue-2801	13	29	compact	compact	PROPN
issue-2801	13	30	(	(	PUNCT
issue-2801	13	31	un	un	PROPN
issue-2801	13	32	sdgs	sdgs	PROPN
issue-2801	13	33	)	)	PUNCT
issue-2801	13	34	.	.	PUNCT
issue-2801	14	1	it	it	PRON
issue-2801	14	2	is	be	AUX
issue-2801	14	3	obligatory	obligatory	ADJ
issue-2801	14	4	for	for	SCONJ
issue-2801	14	5	ukrainian	ukrainian	ADJ
issue-2801	14	6	medium	medium	ADJ
issue-2801	14	7	and	and	CCONJ
issue-2801	14	8	large	large	ADJ
issue-2801	14	9	companies	company	NOUN
issue-2801	14	10	to	to	PART
issue-2801	14	11	submit	submit	VERB
issue-2801	14	12	a	a	DET
issue-2801	14	13	management	management	NOUN
issue-2801	14	14	report	report	NOUN
issue-2801	14	15	,	,	PUNCT
issue-2801	14	16	which	which	PRON
issue-2801	14	17	includes	include	VERB
issue-2801	14	18	financial	financial	ADJ
issue-2801	14	19	and	and	CCONJ
issue-2801	14	20	non	non	ADJ
issue-2801	14	21	-	-	ADJ
issue-2801	14	22	financial	financial	ADJ
issue-2801	14	23	information	information	NOUN
issue-2801	14	24	characterising	characterise	VERB
issue-2801	14	25	the	the	DET
issue-2801	14	26	company	company	NOUN
issue-2801	14	27	's	's	PART
issue-2801	14	28	condition	condition	NOUN
issue-2801	14	29	and	and	CCONJ
issue-2801	14	30	development	development	NOUN
issue-2801	14	31	prospects	prospect	NOUN
issue-2801	14	32	,	,	PUNCT
issue-2801	14	33	while	while	SCONJ
issue-2801	14	34	disclosing	disclose	VERB
issue-2801	14	35	key	key	ADJ
issue-2801	14	36	risks	risk	NOUN
issue-2801	14	37	and	and	CCONJ
issue-2801	14	38	uncertainties	uncertainty	NOUN
issue-2801	14	39	.	.	PUNCT
issue-2801	15	1	however	however	ADV
issue-2801	15	2	,	,	PUNCT
issue-2801	15	3	medium	medium	ADJ
issue-2801	15	4	-	-	PUNCT
issue-2801	15	5	sized	sized	ADJ
issue-2801	15	6	enterprises	enterprise	NOUN
issue-2801	15	7	frequently	frequently	ADV
issue-2801	15	8	fail	fail	VERB
issue-2801	15	9	to	to	PART
issue-2801	15	10	provide	provide	VERB
issue-2801	15	11	non	non	ADJ
issue-2801	15	12	-	-	ADJ
issue-2801	15	13	financial	financial	ADJ
issue-2801	15	14	information	information	NOUN
issue-2801	15	15	,	,	PUNCT
issue-2801	15	16	and	and	CCONJ
issue-2801	15	17	the	the	DET
issue-2801	15	18	quality	quality	NOUN
issue-2801	15	19	of	of	ADP
issue-2801	15	20	information	information	NOUN
issue-2801	15	21	presented	present	VERB
issue-2801	15	22	in	in	ADP
issue-2801	15	23	domestic	domestic	ADJ
issue-2801	15	24	management	management	NOUN
issue-2801	15	25	reports	report	NOUN
issue-2801	15	26	remains	remain	VERB
issue-2801	15	27	substandard	substandard	ADJ
issue-2801	15	28	.	.	PUNCT
issue-2801	16	1	the	the	DET
issue-2801	16	2	present	present	ADJ
issue-2801	16	3	study	study	NOUN
issue-2801	16	4	analyses	analyse	VERB
issue-2801	16	5	the	the	DET
issue-2801	16	6	challenges	challenge	NOUN
issue-2801	16	7	and	and	CCONJ
issue-2801	16	8	prospects	prospect	NOUN
issue-2801	16	9	of	of	ADP
issue-2801	16	10	adopting	adopt	VERB
issue-2801	16	11	sustainability	sustainability	NOUN
issue-2801	16	12	frameworks	framework	NOUN
issue-2801	16	13	by	by	ADP
issue-2801	16	14	ukrainian	ukrainian	ADJ
issue-2801	16	15	small	small	ADJ
issue-2801	16	16	enterprises	enterprise	NOUN
issue-2801	16	17	.	.	PUNCT
issue-2801	17	1	the	the	DET
issue-2801	17	2	proposal	proposal	NOUN
issue-2801	17	3	calls	call	VERB
issue-2801	17	4	for	for	SCONJ
issue-2801	17	5	the	the	DET
issue-2801	17	6	narrative	narrative	NOUN
issue-2801	17	7	reporting	reporting	NOUN
issue-2801	17	8	format	format	NOUN
issue-2801	17	9	to	to	PART
issue-2801	17	10	be	be	AUX
issue-2801	17	11	recognised	recognise	VERB
issue-2801	17	12	as	as	ADP
issue-2801	17	13	a	a	DET
issue-2801	17	14	distinct	distinct	ADJ
issue-2801	17	15	reporting	reporting	NOUN
issue-2801	17	16	type	type	NOUN
issue-2801	17	17	,	,	PUNCT
issue-2801	17	18	characterised	characterise	VERB
issue-2801	17	19	by	by	ADP
issue-2801	17	20	its	its	PRON
issue-2801	17	21	accessibility	accessibility	NOUN
issue-2801	17	22	and	and	CCONJ
issue-2801	17	23	comprehensibility	comprehensibility	NOUN
issue-2801	17	24	to	to	ADP
issue-2801	17	25	a	a	DET
issue-2801	17	26	wide	wide	ADJ
issue-2801	17	27	audience	audience	NOUN
issue-2801	17	28	of	of	ADP
issue-2801	17	29	financial	financial	ADJ
issue-2801	17	30	report	report	NOUN
issue-2801	17	31	users	user	NOUN
issue-2801	17	32	.	.	PUNCT
issue-2801	18	1	in	in	ADP
issue-2801	18	2	the	the	DET
issue-2801	18	3	context	context	NOUN
issue-2801	18	4	of	of	ADP
issue-2801	18	5	a	a	DET
issue-2801	18	6	contemporary	contemporary	ADJ
issue-2801	18	7	information	information	NOUN
issue-2801	18	8	society	society	NOUN
issue-2801	18	9	,	,	PUNCT
issue-2801	18	10	there	there	PRON
issue-2801	18	11	is	be	VERB
issue-2801	18	12	an	an	DET
issue-2801	18	13	increasing	increase	VERB
issue-2801	18	14	expectation	expectation	NOUN
issue-2801	18	15	that	that	SCONJ
issue-2801	18	16	narrative	narrative	ADJ
issue-2801	18	17	reporting	reporting	NOUN
issue-2801	18	18	will	will	AUX
issue-2801	18	19	be	be	AUX
issue-2801	18	20	accorded	accord	VERB
issue-2801	18	21	a	a	DET
issue-2801	18	22	higher	high	ADJ
issue-2801	18	23	priority	priority	NOUN
issue-2801	18	24	than	than	ADP
issue-2801	18	25	financial	financial	ADJ
issue-2801	18	26	reporting	reporting	NOUN
issue-2801	18	27	.	.	PUNCT
issue-2801	19	1	the	the	DET
issue-2801	19	2	underlying	underlying	ADJ
issue-2801	19	3	reason	reason	NOUN
issue-2801	19	4	for	for	ADP
issue-2801	19	5	this	this	PRON
issue-2801	19	6	is	be	AUX
issue-2801	19	7	that	that	SCONJ
issue-2801	19	8	the	the	DET
issue-2801	19	9	former	former	ADJ
issue-2801	19	10	is	be	AUX
issue-2801	19	11	more	more	ADV
issue-2801	19	12	suited	suited	ADJ
issue-2801	19	13	to	to	ADP
issue-2801	19	14	meeting	meet	VERB
issue-2801	19	15	the	the	DET
issue-2801	19	16	needs	need	NOUN
issue-2801	19	17	of	of	ADP
issue-2801	19	18	society	society	NOUN
issue-2801	19	19	as	as	ADP
issue-2801	19	20	a	a	DET
issue-2801	19	21	whole	whole	NOUN
issue-2801	19	22	,	,	PUNCT
issue-2801	19	23	in	in	ADP
issue-2801	19	24	terms	term	NOUN
issue-2801	19	25	of	of	ADP
issue-2801	19	26	both	both	DET
issue-2801	19	27	format	format	NOUN
issue-2801	19	28	and	and	CCONJ
issue-2801	19	29	purpose	purpose	NOUN
issue-2801	19	30	.	.	PUNCT
issue-2801	20	1	in	in	ADP
issue-2801	20	2	the	the	DET
issue-2801	20	3	contemporary	contemporary	ADJ
issue-2801	20	4	phase	phase	NOUN
issue-2801	20	5	of	of	ADP
issue-2801	20	6	societal	societal	ADJ
issue-2801	20	7	evolution	evolution	NOUN
issue-2801	20	8	,	,	PUNCT
issue-2801	20	9	the	the	DET
issue-2801	20	10	transparency	transparency	NOUN
issue-2801	20	11	of	of	ADP
issue-2801	20	12	non	non	ADJ
issue-2801	20	13	-	-	ADJ
issue-2801	20	14	financial	financial	ADJ
issue-2801	20	15	reporting	reporting	NOUN
issue-2801	20	16	and	and	CCONJ
issue-2801	20	17	the	the	DET
issue-2801	20	18	comprehensive	comprehensive	ADJ
issue-2801	20	19	array	array	NOUN
issue-2801	20	20	of	of	ADP
issue-2801	20	21	standards	standard	NOUN
issue-2801	20	22	for	for	ADP
issue-2801	20	23	its	its	PRON
issue-2801	20	24	preparation	preparation	NOUN
issue-2801	20	25	are	be	AUX
issue-2801	20	26	optimally	optimally	ADV
issue-2801	20	27	aligned	align	VERB
issue-2801	20	28	with	with	ADP
issue-2801	20	29	the	the	DET
issue-2801	20	30	interests	interest	NOUN
issue-2801	20	31	of	of	ADP
issue-2801	20	32	primary	primary	ADJ
issue-2801	20	33	stakeholders	stakeholder	NOUN
issue-2801	20	34	.	.	PUNCT
issue-2801	21	1	keywords	keyword	NOUN
issue-2801	21	2	:	:	PUNCT
issue-2801	21	3	sustainable	sustainable	ADJ
issue-2801	21	4	development	development	NOUN
issue-2801	21	5	,	,	PUNCT
issue-2801	21	6	esg	esg	PROPN
issue-2801	21	7	,	,	PUNCT
issue-2801	21	8	sustainable	sustainable	ADJ
issue-2801	21	9	development	development	NOUN
issue-2801	21	10	goals	goal	NOUN
issue-2801	21	11	,	,	PUNCT
issue-2801	21	12	non	non	ADJ
issue-2801	21	13	-	-	ADJ
issue-2801	21	14	financial	financial	ADJ
issue-2801	21	15	reporting	reporting	NOUN
issue-2801	21	16	,	,	PUNCT
issue-2801	21	17	sustainability	sustainability	NOUN
issue-2801	21	18	reporting	reporting	NOUN
issue-2801	21	19	,	,	PUNCT
issue-2801	21	20	integrated	integrated	ADJ
issue-2801	21	21	reporting	reporting	NOUN
issue-2801	21	22	,	,	PUNCT
issue-2801	21	23	sdg	sdg	NOUN
issue-2801	21	24	report	report	NOUN
issue-2801	21	25	,	,	PUNCT
issue-2801	21	26	narrative	narrative	ADJ
issue-2801	21	27	reporting	reporting	NOUN
issue-2801	21	28	.	.	PUNCT
issue-2801	22	1	jel	jel	PROPN
issue-2801	22	2	classification	classification	NOUN
issue-2801	22	3	:	:	PUNCT
issue-2801	22	4	m14	m14	NOUN
issue-2801	22	5	,	,	PUNCT
issue-2801	22	6	m41	m41	NOUN
issue-2801	22	7	,	,	PUNCT
issue-2801	22	8	q01	q01	PROPN
issue-2801	22	9	,	,	PUNCT
issue-2801	22	10	q56	q56	PROPN
issue-2801	22	11	baltic	baltic	ADJ
issue-2801	22	12	journal	journal	NOUN
issue-2801	22	13	of	of	ADP
issue-2801	22	14	economic	economic	ADJ
issue-2801	22	15	studies	study	NOUN
issue-2801	22	16	48	48	NUM
issue-2801	22	17	vol	vol	NOUN
issue-2801	22	18	.	.	PROPN
issue-2801	23	1	11	11	NUM
issue-2801	23	2	no	no	NOUN
issue-2801	23	3	.	.	NOUN
issue-2801	23	4	2	2	NUM
issue-2801	23	5	,	,	PUNCT
issue-2801	23	6	2025	2025	NUM
issue-2801	23	7	1	1	NUM
issue-2801	23	8	.	.	PUNCT
issue-2801	24	1	introduction	introduction	NOUN
issue-2801	24	2	the	the	DET
issue-2801	24	3	advent	advent	NOUN
issue-2801	24	4	of	of	ADP
issue-2801	24	5	new	new	ADJ
issue-2801	24	6	global	global	ADJ
issue-2801	24	7	crises	crisis	NOUN
issue-2801	24	8	and	and	CCONJ
issue-2801	24	9	challenges	challenge	NOUN
issue-2801	24	10	,	,	PUNCT
issue-2801	24	11	including	include	VERB
issue-2801	24	12	epidemics	epidemic	NOUN
issue-2801	24	13	,	,	PUNCT
issue-2801	24	14	inflation	inflation	NOUN
issue-2801	24	15	,	,	PUNCT
issue-2801	24	16	trade	trade	NOUN
issue-2801	24	17	and	and	CCONJ
issue-2801	24	18	non	non	ADJ
issue-2801	24	19	-	-	ADJ
issue-2801	24	20	trade	trade	ADJ
issue-2801	24	21	wars	war	NOUN
issue-2801	24	22	,	,	PUNCT
issue-2801	24	23	capital	capital	NOUN
issue-2801	24	24	outflows	outflow	NOUN
issue-2801	24	25	from	from	ADP
issue-2801	24	26	emerging	emerge	VERB
issue-2801	24	27	markets	market	NOUN
issue-2801	24	28	,	,	PUNCT
issue-2801	24	29	social	social	ADJ
issue-2801	24	30	unrest	unrest	NOUN
issue-2801	24	31	,	,	PUNCT
issue-2801	24	32	geopolitical	geopolitical	ADJ
issue-2801	24	33	confrontations	confrontation	NOUN
issue-2801	24	34	,	,	PUNCT
issue-2801	24	35	and	and	CCONJ
issue-2801	24	36	the	the	DET
issue-2801	24	37	threat	threat	NOUN
issue-2801	24	38	of	of	ADP
issue-2801	24	39	nuclear	nuclear	ADJ
issue-2801	24	40	war	war	NOUN
issue-2801	24	41	,	,	PUNCT
issue-2801	24	42	necessitates	necessitate	VERB
issue-2801	24	43	the	the	DET
issue-2801	24	44	exploration	exploration	NOUN
issue-2801	24	45	of	of	ADP
issue-2801	24	46	alternative	alternative	ADJ
issue-2801	24	47	resources	resource	NOUN
issue-2801	24	48	to	to	PART
issue-2801	24	49	address	address	VERB
issue-2801	24	50	these	these	DET
issue-2801	24	51	problems	problem	NOUN
issue-2801	24	52	.	.	PUNCT
issue-2801	25	1	the	the	DET
issue-2801	25	2	necessity	necessity	NOUN
issue-2801	25	3	of	of	ADP
issue-2801	25	4	ensuring	ensure	VERB
issue-2801	25	5	that	that	SCONJ
issue-2801	25	6	the	the	DET
issue-2801	25	7	public	public	NOUN
issue-2801	25	8	is	be	AUX
issue-2801	25	9	provided	provide	VERB
issue-2801	25	10	with	with	ADP
issue-2801	25	11	comprehensive	comprehensive	ADJ
issue-2801	25	12	and	and	CCONJ
issue-2801	25	13	objective	objective	ADJ
issue-2801	25	14	information	information	NOUN
issue-2801	25	15	regarding	regard	VERB
issue-2801	25	16	the	the	DET
issue-2801	25	17	activities	activity	NOUN
issue-2801	25	18	of	of	ADP
issue-2801	25	19	organisations	organisation	NOUN
issue-2801	25	20	and	and	CCONJ
issue-2801	25	21	citizens	citizen	NOUN
issue-2801	25	22	in	in	ADP
issue-2801	25	23	the	the	DET
issue-2801	25	24	realms	realm	NOUN
issue-2801	25	25	of	of	ADP
issue-2801	25	26	protecting	protect	VERB
issue-2801	25	27	rights	right	NOUN
issue-2801	25	28	and	and	CCONJ
issue-2801	25	29	freedoms	freedom	NOUN
issue-2801	25	30	,	,	PUNCT
issue-2801	25	31	promoting	promote	VERB
issue-2801	25	32	culture	culture	NOUN
issue-2801	25	33	and	and	CCONJ
issue-2801	25	34	heritage	heritage	NOUN
issue-2801	25	35	,	,	PUNCT
issue-2801	25	36	environmental	environmental	ADJ
issue-2801	25	37	protection	protection	NOUN
issue-2801	25	38	,	,	PUNCT
issue-2801	25	39	and	and	CCONJ
issue-2801	25	40	ensuring	ensure	VERB
issue-2801	25	41	public	public	ADJ
issue-2801	25	42	health	health	NOUN
issue-2801	25	43	and	and	CCONJ
issue-2801	25	44	safety	safety	NOUN
issue-2801	25	45	,	,	PUNCT
issue-2801	25	46	has	have	AUX
issue-2801	25	47	become	become	VERB
issue-2801	25	48	a	a	DET
issue-2801	25	49	matter	matter	NOUN
issue-2801	25	50	of	of	ADP
issue-2801	25	51	critical	critical	ADJ
issue-2801	25	52	importance	importance	NOUN
issue-2801	25	53	.	.	PUNCT
issue-2801	26	1	moreover	moreover	ADV
issue-2801	26	2	,	,	PUNCT
issue-2801	26	3	the	the	DET
issue-2801	26	4	resolution	resolution	NOUN
issue-2801	26	5	of	of	ADP
issue-2801	26	6	societal	societal	ADJ
issue-2801	26	7	issues	issue	NOUN
issue-2801	26	8	–	–	PUNCT
issue-2801	26	9	whether	whether	SCONJ
issue-2801	26	10	of	of	ADP
issue-2801	26	11	a	a	DET
issue-2801	26	12	national	national	ADJ
issue-2801	26	13	,	,	PUNCT
issue-2801	26	14	regional	regional	ADJ
issue-2801	26	15	,	,	PUNCT
issue-2801	26	16	or	or	CCONJ
issue-2801	26	17	local	local	ADJ
issue-2801	26	18	nature	nature	NOUN
issue-2801	26	19	–	–	PUNCT
issue-2801	26	20	remains	remain	VERB
issue-2801	26	21	a	a	DET
issue-2801	26	22	primary	primary	ADJ
issue-2801	26	23	concern	concern	NOUN
issue-2801	26	24	.	.	PUNCT
issue-2801	27	1	the	the	DET
issue-2801	27	2	relevance	relevance	NOUN
issue-2801	27	3	of	of	ADP
issue-2801	27	4	this	this	DET
issue-2801	27	5	research	research	NOUN
issue-2801	27	6	is	be	AUX
issue-2801	27	7	linked	link	VERB
issue-2801	27	8	to	to	ADP
issue-2801	27	9	the	the	DET
issue-2801	27	10	growing	grow	VERB
issue-2801	27	11	management	management	NOUN
issue-2801	27	12	demands	demand	NOUN
issue-2801	27	13	for	for	ADP
issue-2801	27	14	financial	financial	ADJ
issue-2801	27	15	and	and	CCONJ
issue-2801	27	16	non	non	ADJ
issue-2801	27	17	-	-	ADJ
issue-2801	27	18	financial	financial	ADJ
issue-2801	27	19	information	information	NOUN
issue-2801	27	20	about	about	ADP
issue-2801	27	21	the	the	DET
issue-2801	27	22	activities	activity	NOUN
issue-2801	27	23	of	of	ADP
issue-2801	27	24	social	social	ADJ
issue-2801	27	25	actors	actor	NOUN
issue-2801	27	26	,	,	PUNCT
issue-2801	27	27	emphasising	emphasise	VERB
issue-2801	27	28	the	the	DET
issue-2801	27	29	importance	importance	NOUN
issue-2801	27	30	of	of	ADP
issue-2801	27	31	modern	modern	ADJ
issue-2801	27	32	information	information	NOUN
issue-2801	27	33	and	and	CCONJ
issue-2801	27	34	accounting	accounting	NOUN
issue-2801	27	35	support	support	NOUN
issue-2801	27	36	for	for	ADP
issue-2801	27	37	civil	civil	ADJ
issue-2801	27	38	society	society	NOUN
issue-2801	27	39	.	.	PUNCT
issue-2801	28	1	the	the	DET
issue-2801	28	2	integration	integration	NOUN
issue-2801	28	3	of	of	ADP
issue-2801	28	4	nonfinancial	nonfinancial	ADJ
issue-2801	28	5	information	information	NOUN
issue-2801	28	6	within	within	ADP
issue-2801	28	7	reporting	reporting	NOUN
issue-2801	28	8	frameworks	framework	NOUN
issue-2801	28	9	,	,	PUNCT
issue-2801	28	10	in	in	ADP
issue-2801	28	11	conjunction	conjunction	NOUN
issue-2801	28	12	with	with	ADP
issue-2801	28	13	financial	financial	ADJ
issue-2801	28	14	indicators	indicator	NOUN
issue-2801	28	15	,	,	PUNCT
issue-2801	28	16	has	have	AUX
issue-2801	28	17	given	give	VERB
issue-2801	28	18	rise	rise	NOUN
issue-2801	28	19	to	to	ADP
issue-2801	28	20	the	the	DET
issue-2801	28	21	development	development	NOUN
issue-2801	28	22	of	of	ADP
issue-2801	28	23	non	non	ADJ
issue-2801	28	24	-	-	ADJ
issue-2801	28	25	financial	financial	ADJ
issue-2801	28	26	reports	report	NOUN
issue-2801	28	27	.	.	PUNCT
issue-2801	29	1	nonfinancial	nonfinancial	ADJ
issue-2801	29	2	reporting	reporting	NOUN
issue-2801	29	3	is	be	AUX
issue-2801	29	4	defined	define	VERB
issue-2801	29	5	as	as	ADP
issue-2801	29	6	a	a	DET
issue-2801	29	7	collection	collection	NOUN
issue-2801	29	8	of	of	ADP
issue-2801	29	9	financial	financial	ADJ
issue-2801	29	10	and	and	CCONJ
issue-2801	29	11	non	non	ADJ
issue-2801	29	12	-	-	ADJ
issue-2801	29	13	financial	financial	ADJ
issue-2801	29	14	indicators	indicator	NOUN
issue-2801	29	15	that	that	PRON
issue-2801	29	16	provide	provide	VERB
issue-2801	29	17	insight	insight	NOUN
issue-2801	29	18	into	into	ADP
issue-2801	29	19	an	an	DET
issue-2801	29	20	entity	entity	NOUN
issue-2801	29	21	's	's	PART
issue-2801	29	22	social	social	ADJ
issue-2801	29	23	,	,	PUNCT
issue-2801	29	24	economic	economic	ADJ
issue-2801	29	25	,	,	PUNCT
issue-2801	29	26	and	and	CCONJ
issue-2801	29	27	environmental	environmental	ADJ
issue-2801	29	28	activities	activity	NOUN
issue-2801	29	29	and	and	CCONJ
issue-2801	29	30	their	their	PRON
issue-2801	29	31	future	future	ADJ
issue-2801	29	32	prospects	prospect	NOUN
issue-2801	29	33	.	.	PUNCT
issue-2801	30	1	the	the	DET
issue-2801	30	2	evolution	evolution	NOUN
issue-2801	30	3	of	of	ADP
issue-2801	30	4	non	non	ADJ
issue-2801	30	5	-	-	ADJ
issue-2801	30	6	financial	financial	ADJ
issue-2801	30	7	reporting	reporting	NOUN
issue-2801	30	8	has	have	AUX
issue-2801	30	9	been	be	AUX
issue-2801	30	10	driven	drive	VERB
issue-2801	30	11	by	by	ADP
issue-2801	30	12	the	the	DET
issue-2801	30	13	implementation	implementation	NOUN
issue-2801	30	14	of	of	ADP
issue-2801	30	15	various	various	ADJ
issue-2801	30	16	international	international	ADJ
issue-2801	30	17	projects	project	NOUN
issue-2801	30	18	,	,	PUNCT
issue-2801	30	19	which	which	PRON
issue-2801	30	20	have	have	AUX
issue-2801	30	21	sought	seek	VERB
issue-2801	30	22	to	to	PART
issue-2801	30	23	establish	establish	VERB
issue-2801	30	24	evaluation	evaluation	NOUN
issue-2801	30	25	criteria	criterion	NOUN
issue-2801	30	26	,	,	PUNCT
issue-2801	30	27	accounting	accounting	NOUN
issue-2801	30	28	,	,	PUNCT
issue-2801	30	29	and	and	CCONJ
issue-2801	30	30	reporting	report	VERB
issue-2801	30	31	on	on	ADP
issue-2801	30	32	environmental	environmental	ADJ
issue-2801	30	33	,	,	PUNCT
issue-2801	30	34	social	social	ADJ
issue-2801	30	35	,	,	PUNCT
issue-2801	30	36	and	and	CCONJ
issue-2801	30	37	economic	economic	ADJ
issue-2801	30	38	initiatives	initiative	NOUN
issue-2801	30	39	(	(	PUNCT
issue-2801	30	40	esg	esg	PROPN
issue-2801	30	41	)	)	PUNCT
issue-2801	30	42	.	.	PUNCT
issue-2801	31	1	this	this	DET
issue-2801	31	2	development	development	NOUN
issue-2801	31	3	can	can	AUX
issue-2801	31	4	be	be	AUX
issue-2801	31	5	attributed	attribute	VERB
issue-2801	31	6	to	to	ADP
issue-2801	31	7	the	the	DET
issue-2801	31	8	growing	grow	VERB
issue-2801	31	9	interest	interest	NOUN
issue-2801	31	10	in	in	ADP
issue-2801	31	11	the	the	DET
issue-2801	31	12	concept	concept	NOUN
issue-2801	31	13	of	of	ADP
issue-2801	31	14	sustainable	sustainable	ADJ
issue-2801	31	15	development	development	NOUN
issue-2801	31	16	.	.	PUNCT
issue-2801	32	1	the	the	DET
issue-2801	32	2	advent	advent	NOUN
issue-2801	32	3	of	of	ADP
issue-2801	32	4	non	non	ADJ
issue-2801	32	5	-	-	ADJ
issue-2801	32	6	financial	financial	ADJ
issue-2801	32	7	reporting	reporting	NOUN
issue-2801	32	8	and	and	CCONJ
issue-2801	32	9	the	the	DET
issue-2801	32	10	evolution	evolution	NOUN
issue-2801	32	11	of	of	ADP
issue-2801	32	12	sustainability	sustainability	NOUN
issue-2801	32	13	reporting	reporting	NOUN
issue-2801	32	14	are	be	AUX
issue-2801	32	15	inextricably	inextricably	ADV
issue-2801	32	16	linked	link	VERB
issue-2801	32	17	to	to	ADP
issue-2801	32	18	contemporary	contemporary	ADJ
issue-2801	32	19	challenges	challenge	NOUN
issue-2801	32	20	,	,	PUNCT
issue-2801	32	21	including	include	VERB
issue-2801	32	22	environmental	environmental	ADJ
issue-2801	32	23	,	,	PUNCT
issue-2801	32	24	economic	economic	ADJ
issue-2801	32	25	,	,	PUNCT
issue-2801	32	26	and	and	CCONJ
issue-2801	32	27	social	social	ADJ
issue-2801	32	28	crises	crisis	NOUN
issue-2801	32	29	,	,	PUNCT
issue-2801	32	30	necessitating	necessitate	VERB
issue-2801	32	31	their	their	PRON
issue-2801	32	32	consideration	consideration	NOUN
issue-2801	32	33	at	at	ADP
issue-2801	32	34	the	the	DET
issue-2801	32	35	enterprise	enterprise	NOUN
issue-2801	32	36	,	,	PUNCT
issue-2801	32	37	national	national	ADJ
issue-2801	32	38	,	,	PUNCT
issue-2801	32	39	continental	continental	ADJ
issue-2801	32	40	,	,	PUNCT
issue-2801	32	41	and	and	CCONJ
issue-2801	32	42	global	global	ADJ
issue-2801	32	43	levels	level	NOUN
issue-2801	32	44	.	.	PUNCT
issue-2801	33	1	conversely	conversely	ADV
issue-2801	33	2	,	,	PUNCT
issue-2801	33	3	the	the	DET
issue-2801	33	4	increasing	increase	VERB
issue-2801	33	5	digitalisation	digitalisation	NOUN
issue-2801	33	6	of	of	ADP
issue-2801	33	7	society	society	NOUN
issue-2801	33	8	has	have	AUX
issue-2801	33	9	resulted	result	VERB
issue-2801	33	10	in	in	ADP
issue-2801	33	11	mounting	mount	VERB
issue-2801	33	12	user	user	NOUN
issue-2801	33	13	demands	demand	NOUN
issue-2801	33	14	with	with	ADP
issue-2801	33	15	regard	regard	NOUN
issue-2801	33	16	to	to	ADP
issue-2801	33	17	the	the	DET
issue-2801	33	18	nature	nature	NOUN
issue-2801	33	19	,	,	PUNCT
issue-2801	33	20	content	content	NOUN
issue-2801	33	21	and	and	CCONJ
issue-2801	33	22	quality	quality	NOUN
issue-2801	33	23	of	of	ADP
issue-2801	33	24	the	the	DET
issue-2801	33	25	provided	provide	VERB
issue-2801	33	26	information	information	NOUN
issue-2801	33	27	.	.	PUNCT
issue-2801	34	1	the	the	DET
issue-2801	34	2	objective	objective	NOUN
issue-2801	34	3	of	of	ADP
issue-2801	34	4	this	this	DET
issue-2801	34	5	research	research	NOUN
issue-2801	34	6	is	be	AUX
issue-2801	34	7	threefold	threefold	ADV
issue-2801	34	8	:	:	PUNCT
issue-2801	34	9	firstly	firstly	ADV
issue-2801	34	10	,	,	PUNCT
issue-2801	34	11	to	to	PART
issue-2801	34	12	examine	examine	VERB
issue-2801	34	13	the	the	DET
issue-2801	34	14	evolution	evolution	NOUN
issue-2801	34	15	of	of	ADP
issue-2801	34	16	non	non	ADJ
issue-2801	34	17	-	-	ADJ
issue-2801	34	18	financial	financial	ADJ
issue-2801	34	19	reporting	reporting	NOUN
issue-2801	34	20	;	;	PUNCT
issue-2801	34	21	secondly	secondly	ADV
issue-2801	34	22	,	,	PUNCT
issue-2801	34	23	to	to	PART
issue-2801	34	24	explore	explore	VERB
issue-2801	34	25	the	the	DET
issue-2801	34	26	reform	reform	NOUN
issue-2801	34	27	of	of	ADP
issue-2801	34	28	sustainability	sustainability	NOUN
issue-2801	34	29	reporting	reporting	NOUN
issue-2801	34	30	;	;	PUNCT
issue-2801	34	31	and	and	CCONJ
issue-2801	34	32	thirdly	thirdly	ADV
issue-2801	34	33	,	,	PUNCT
issue-2801	34	34	to	to	PART
issue-2801	34	35	identify	identify	VERB
issue-2801	34	36	opportunities	opportunity	NOUN
issue-2801	34	37	to	to	PART
issue-2801	34	38	improve	improve	VERB
issue-2801	34	39	sustainability	sustainability	NOUN
issue-2801	34	40	reporting	reporting	NOUN
issue-2801	34	41	in	in	ADP
issue-2801	34	42	modern	modern	ADJ
issue-2801	34	43	society	society	NOUN
issue-2801	34	44	.	.	PUNCT
issue-2801	35	1	2	2	X
issue-2801	35	2	.	.	X
issue-2801	35	3	literature	literature	NOUN
issue-2801	35	4	review	review	VERB
issue-2801	35	5	the	the	DET
issue-2801	35	6	significance	significance	NOUN
issue-2801	35	7	and	and	CCONJ
issue-2801	35	8	evolution	evolution	NOUN
issue-2801	35	9	of	of	ADP
issue-2801	35	10	non	non	ADJ
issue-2801	35	11	-	-	ADJ
issue-2801	35	12	financial	financial	ADJ
issue-2801	35	13	reporting	reporting	NOUN
issue-2801	35	14	is	be	AUX
issue-2801	35	15	a	a	DET
issue-2801	35	16	subject	subject	NOUN
issue-2801	35	17	that	that	PRON
issue-2801	35	18	is	be	AUX
issue-2801	35	19	currently	currently	ADV
issue-2801	35	20	being	be	AUX
issue-2801	35	21	studied	study	VERB
issue-2801	35	22	by	by	ADP
issue-2801	35	23	scientists	scientist	NOUN
issue-2801	35	24	.	.	PUNCT
issue-2801	36	1	researchers	researcher	NOUN
issue-2801	36	2	define	define	VERB
issue-2801	36	3	non	non	ADJ
issue-2801	36	4	-	-	ADJ
issue-2801	36	5	financial	financial	ADJ
issue-2801	36	6	reporting	reporting	NOUN
issue-2801	36	7	as	as	ADP
issue-2801	36	8	a	a	DET
issue-2801	36	9	complex	complex	NOUN
issue-2801	36	10	of	of	ADP
issue-2801	36	11	qualitative	qualitative	ADJ
issue-2801	36	12	and	and	CCONJ
issue-2801	36	13	quantitative	quantitative	ADJ
issue-2801	36	14	indicators	indicator	NOUN
issue-2801	36	15	,	,	PUNCT
issue-2801	36	16	primarily	primarily	ADV
issue-2801	36	17	as	as	ADP
issue-2801	36	18	supplementary	supplementary	ADJ
issue-2801	36	19	explanations	explanation	NOUN
issue-2801	36	20	for	for	ADP
issue-2801	36	21	financial	financial	ADJ
issue-2801	36	22	reporting	reporting	NOUN
issue-2801	36	23	figures	figure	NOUN
issue-2801	36	24	(	(	PUNCT
issue-2801	36	25	blakita	blakita	NOUN
issue-2801	36	26	,	,	PUNCT
issue-2801	36	27	2015	2015	NUM
issue-2801	36	28	;	;	PUNCT
issue-2801	36	29	nebyltsova	nebyltsova	NOUN
issue-2801	36	30	,	,	PUNCT
issue-2801	36	31	2015	2015	NUM
issue-2801	36	32	;	;	PUNCT
issue-2801	36	33	syvak	syvak	NOUN
issue-2801	36	34	,	,	PUNCT
issue-2801	36	35	2016	2016	NUM
issue-2801	36	36	)	)	PUNCT
issue-2801	36	37	.	.	PUNCT
issue-2801	37	1	the	the	DET
issue-2801	37	2	majority	majority	NOUN
issue-2801	37	3	of	of	ADP
issue-2801	37	4	scholars	scholar	NOUN
issue-2801	37	5	consider	consider	VERB
issue-2801	37	6	non	non	ADJ
issue-2801	37	7	-	-	ADJ
issue-2801	37	8	financial	financial	ADJ
issue-2801	37	9	reporting	reporting	NOUN
issue-2801	37	10	to	to	PART
issue-2801	37	11	be	be	AUX
issue-2801	37	12	a	a	DET
issue-2801	37	13	means	means	NOUN
issue-2801	37	14	of	of	ADP
issue-2801	37	15	satisfying	satisfy	VERB
issue-2801	37	16	stakeholders	stakeholder	NOUN
issue-2801	37	17	'	'	PART
issue-2801	37	18	informational	informational	ADJ
issue-2801	37	19	needs	need	NOUN
issue-2801	37	20	with	with	ADP
issue-2801	37	21	regard	regard	NOUN
issue-2801	37	22	to	to	ADP
issue-2801	37	23	economic	economic	ADJ
issue-2801	37	24	,	,	PUNCT
issue-2801	37	25	social	social	ADJ
issue-2801	37	26	,	,	PUNCT
issue-2801	37	27	and	and	CCONJ
issue-2801	37	28	environmental	environmental	ADJ
issue-2801	37	29	indicators	indicator	NOUN
issue-2801	37	30	(	(	PUNCT
issue-2801	37	31	bezverkhyi	bezverkhyi	PROPN
issue-2801	37	32	,	,	PUNCT
issue-2801	37	33	2017	2017	NUM
issue-2801	37	34	;	;	PUNCT
issue-2801	37	35	korol	korol	NOUN
issue-2801	37	36	,	,	PUNCT
issue-2801	37	37	2016	2016	NUM
issue-2801	37	38	;	;	PUNCT
issue-2801	37	39	koriahin	koriahin	PROPN
issue-2801	37	40	&	&	CCONJ
issue-2801	37	41	kutsyk	kutsyk	PROPN
issue-2801	37	42	,	,	PUNCT
issue-2801	37	43	2016	2016	NUM
issue-2801	37	44	;	;	PUNCT
issue-2801	37	45	makarenko	makarenko	PROPN
issue-2801	37	46	,	,	PUNCT
issue-2801	37	47	2017	2017	NUM
issue-2801	37	48	)	)	PUNCT
issue-2801	37	49	.	.	PUNCT
issue-2801	38	1	research	research	NOUN
issue-2801	38	2	has	have	AUX
issue-2801	38	3	indicated	indicate	VERB
issue-2801	38	4	the	the	DET
issue-2801	38	5	emergence	emergence	NOUN
issue-2801	38	6	of	of	ADP
issue-2801	38	7	a	a	DET
issue-2801	38	8	significant	significant	ADJ
issue-2801	38	9	number	number	NOUN
issue-2801	38	10	of	of	ADP
issue-2801	38	11	stakeholders	stakeholder	NOUN
issue-2801	38	12	who	who	PRON
issue-2801	38	13	demonstrate	demonstrate	VERB
issue-2801	38	14	an	an	DET
issue-2801	38	15	active	active	ADJ
issue-2801	38	16	civic	civic	ADJ
issue-2801	38	17	stance	stance	NOUN
issue-2801	38	18	and	and	CCONJ
issue-2801	38	19	responsible	responsible	ADJ
issue-2801	38	20	consumption	consumption	NOUN
issue-2801	38	21	habits	habit	NOUN
issue-2801	38	22	,	,	PUNCT
issue-2801	38	23	thus	thus	ADV
issue-2801	38	24	becoming	become	VERB
issue-2801	38	25	a	a	DET
issue-2801	38	26	new	new	ADJ
issue-2801	38	27	source	source	NOUN
issue-2801	38	28	of	of	ADP
issue-2801	38	29	demand	demand	NOUN
issue-2801	38	30	on	on	ADP
issue-2801	38	31	the	the	DET
issue-2801	38	32	non	non	ADJ
issue-2801	38	33	-	-	ADJ
issue-2801	38	34	financial	financial	ADJ
issue-2801	38	35	reporting	reporting	NOUN
issue-2801	38	36	system	system	NOUN
issue-2801	38	37	(	(	PUNCT
issue-2801	38	38	mysaka	mysaka	ADV
issue-2801	38	39	&	&	CCONJ
issue-2801	38	40	derun	derun	PROPN
issue-2801	38	41	,	,	PUNCT
issue-2801	38	42	2022	2022	NUM
issue-2801	38	43	)	)	PUNCT
issue-2801	38	44	.	.	PUNCT
issue-2801	39	1	non	non	ADJ
issue-2801	39	2	-	-	ADJ
issue-2801	39	3	financial	financial	ADJ
issue-2801	39	4	reporting	reporting	NOUN
issue-2801	39	5	is	be	AUX
issue-2801	39	6	a	a	DET
issue-2801	39	7	broad	broad	ADJ
issue-2801	39	8	concept	concept	NOUN
issue-2801	39	9	encompassing	encompass	VERB
issue-2801	39	10	various	various	ADJ
issue-2801	39	11	reports	report	NOUN
issue-2801	39	12	,	,	PUNCT
issue-2801	39	13	including	include	VERB
issue-2801	39	14	the	the	DET
issue-2801	39	15	corporate	corporate	ADJ
issue-2801	39	16	citizenship	citizenship	NOUN
issue-2801	39	17	report	report	NOUN
issue-2801	39	18	,	,	PUNCT
issue-2801	39	19	social	social	ADJ
issue-2801	39	20	impact	impact	NOUN
issue-2801	39	21	review	review	NOUN
issue-2801	39	22	,	,	PUNCT
issue-2801	39	23	partnership	partnership	NOUN
issue-2801	39	24	report	report	NOUN
issue-2801	39	25	,	,	PUNCT
issue-2801	39	26	corporate	corporate	ADJ
issue-2801	39	27	social	social	ADJ
issue-2801	39	28	responsibility	responsibility	NOUN
issue-2801	39	29	report	report	NOUN
issue-2801	39	30	,	,	PUNCT
issue-2801	39	31	sustainability	sustainability	NOUN
issue-2801	39	32	report	report	NOUN
issue-2801	39	33	,	,	PUNCT
issue-2801	39	34	sdg	sdg	PROPN
issue-2801	39	35	report	report	NOUN
issue-2801	39	36	,	,	PUNCT
issue-2801	39	37	and	and	CCONJ
issue-2801	39	38	integrated	integrated	ADJ
issue-2801	39	39	reporting	reporting	NOUN
issue-2801	39	40	.	.	PUNCT
issue-2801	40	1	researchers	researcher	NOUN
issue-2801	40	2	have	have	AUX
issue-2801	40	3	identified	identify	VERB
issue-2801	40	4	two	two	NUM
issue-2801	40	5	key	key	ADJ
issue-2801	40	6	approaches	approach	NOUN
issue-2801	40	7	to	to	ADP
issue-2801	40	8	non	non	ADJ
issue-2801	40	9	-	-	ADJ
issue-2801	40	10	financial	financial	ADJ
issue-2801	40	11	reporting	reporting	NOUN
issue-2801	40	12	,	,	PUNCT
issue-2801	40	13	shaped	shape	VERB
issue-2801	40	14	by	by	ADP
issue-2801	40	15	the	the	DET
issue-2801	40	16	uncoordinated	uncoordinated	ADJ
issue-2801	40	17	emergence	emergence	NOUN
issue-2801	40	18	of	of	ADP
issue-2801	40	19	numerous	numerous	ADJ
issue-2801	40	20	initiatives	initiative	NOUN
issue-2801	40	21	:	:	PUNCT
issue-2801	40	22	the	the	DET
issue-2801	40	23	nominal	nominal	ADJ
issue-2801	40	24	(	(	PUNCT
issue-2801	40	25	formal	formal	ADJ
issue-2801	40	26	)	)	PUNCT
issue-2801	40	27	and	and	CCONJ
issue-2801	40	28	conscious	conscious	ADJ
issue-2801	40	29	approaches	approach	NOUN
issue-2801	40	30	.	.	PUNCT
issue-2801	41	1	the	the	DET
issue-2801	41	2	adoption	adoption	NOUN
issue-2801	41	3	of	of	ADP
issue-2801	41	4	a	a	DET
issue-2801	41	5	nominal	nominal	ADJ
issue-2801	41	6	approach	approach	NOUN
issue-2801	41	7	is	be	AUX
issue-2801	41	8	indicative	indicative	ADJ
issue-2801	41	9	of	of	ADP
issue-2801	41	10	a	a	DET
issue-2801	41	11	perception	perception	NOUN
issue-2801	41	12	of	of	ADP
issue-2801	41	13	sustainable	sustainable	ADJ
issue-2801	41	14	development	development	NOUN
issue-2801	41	15	as	as	ADP
issue-2801	41	16	a	a	DET
issue-2801	41	17	secondary	secondary	ADJ
issue-2801	41	18	objective	objective	NOUN
issue-2801	41	19	.	.	PUNCT
issue-2801	42	1	this	this	PRON
issue-2801	42	2	is	be	AUX
issue-2801	42	3	evidenced	evidence	VERB
issue-2801	42	4	by	by	ADP
issue-2801	42	5	the	the	DET
issue-2801	42	6	establishment	establishment	NOUN
issue-2801	42	7	of	of	ADP
issue-2801	42	8	specialised	specialised	ADJ
issue-2801	42	9	departments	department	NOUN
issue-2801	42	10	or	or	CCONJ
issue-2801	42	11	roles	role	NOUN
issue-2801	42	12	within	within	ADP
issue-2801	42	13	reporting	reporting	NOUN
issue-2801	42	14	entities	entity	NOUN
issue-2801	42	15	,	,	PUNCT
issue-2801	42	16	entrusted	entrust	VERB
issue-2801	42	17	with	with	ADP
issue-2801	42	18	the	the	DET
issue-2801	42	19	responsibility	responsibility	NOUN
issue-2801	42	20	of	of	ADP
issue-2801	42	21	addressing	address	VERB
issue-2801	42	22	specific	specific	ADJ
issue-2801	42	23	social	social	ADJ
issue-2801	42	24	and	and	CCONJ
issue-2801	42	25	environmental	environmental	ADJ
issue-2801	42	26	issues	issue	NOUN
issue-2801	42	27	.	.	PUNCT
issue-2801	43	1	conversely	conversely	ADV
issue-2801	43	2	,	,	PUNCT
issue-2801	43	3	the	the	DET
issue-2801	43	4	conscious	conscious	ADJ
issue-2801	43	5	approach	approach	NOUN
issue-2801	43	6	signifies	signify	VERB
issue-2801	43	7	the	the	DET
issue-2801	43	8	organic	organic	ADJ
issue-2801	43	9	progression	progression	NOUN
issue-2801	43	10	of	of	ADP
issue-2801	43	11	an	an	DET
issue-2801	43	12	entity	entity	NOUN
issue-2801	43	13	that	that	PRON
issue-2801	43	14	has	have	AUX
issue-2801	43	15	fully	fully	ADV
issue-2801	43	16	acknowledged	acknowledge	VERB
issue-2801	43	17	its	its	PRON
issue-2801	43	18	responsibility	responsibility	NOUN
issue-2801	43	19	for	for	ADP
issue-2801	43	20	the	the	DET
issue-2801	43	21	impact	impact	NOUN
issue-2801	43	22	of	of	ADP
issue-2801	43	23	its	its	PRON
issue-2801	43	24	activities	activity	NOUN
issue-2801	43	25	on	on	ADP
issue-2801	43	26	third	third	ADJ
issue-2801	43	27	parties	party	NOUN
issue-2801	43	28	,	,	PUNCT
issue-2801	43	29	integrating	integrate	VERB
issue-2801	43	30	sustainable	sustainable	ADJ
issue-2801	43	31	development	development	NOUN
issue-2801	43	32	principles	principle	NOUN
issue-2801	43	33	comprehensively	comprehensively	ADV
issue-2801	43	34	and	and	CCONJ
issue-2801	43	35	systematically	systematically	ADV
issue-2801	43	36	(	(	PUNCT
issue-2801	43	37	mysaka	mysaka	PROPN
issue-2801	43	38	&	&	CCONJ
issue-2801	43	39	derun	derun	PROPN
issue-2801	43	40	2022	2022	NUM
issue-2801	43	41	)	)	PUNCT
issue-2801	43	42	.	.	PUNCT
issue-2801	44	1	concurrently	concurrently	ADV
issue-2801	44	2	,	,	PUNCT
issue-2801	44	3	researchers	researcher	NOUN
issue-2801	44	4	have	have	AUX
issue-2801	44	5	articulated	articulate	VERB
issue-2801	44	6	critical	critical	ADJ
issue-2801	44	7	concerns	concern	NOUN
issue-2801	44	8	regarding	regard	VERB
issue-2801	44	9	the	the	DET
issue-2801	44	10	quality	quality	NOUN
issue-2801	44	11	of	of	ADP
issue-2801	44	12	information	information	NOUN
issue-2801	44	13	disclosure	disclosure	NOUN
issue-2801	44	14	to	to	ADP
issue-2801	44	15	stakeholders	stakeholder	NOUN
issue-2801	44	16	in	in	ADP
issue-2801	44	17	the	the	DET
issue-2801	44	18	context	context	NOUN
issue-2801	44	19	of	of	ADP
issue-2801	44	20	non	non	ADJ
issue-2801	44	21	financial	financial	ADJ
issue-2801	44	22	reporting	reporting	NOUN
issue-2801	44	23	(	(	PUNCT
issue-2801	44	24	orlov	orlov	NOUN
issue-2801	44	25	,	,	PUNCT
issue-2801	44	26	2023	2023	NUM
issue-2801	44	27	)	)	PUNCT
issue-2801	44	28	.	.	PUNCT
issue-2801	45	1	in	in	ADP
issue-2801	45	2	the	the	DET
issue-2801	45	3	context	context	NOUN
issue-2801	45	4	of	of	ADP
issue-2801	45	5	voluntary	voluntary	ADJ
issue-2801	45	6	information	information	NOUN
issue-2801	45	7	disclosure	disclosure	NOUN
issue-2801	45	8	,	,	PUNCT
issue-2801	45	9	the	the	DET
issue-2801	45	10	objective	objective	NOUN
issue-2801	45	11	of	of	ADP
issue-2801	45	12	integrated	integrated	ADJ
issue-2801	45	13	reporting	reporting	NOUN
issue-2801	45	14	is	be	AUX
issue-2801	45	15	to	to	PART
issue-2801	45	16	enhance	enhance	VERB
issue-2801	45	17	understanding	understanding	NOUN
issue-2801	45	18	of	of	ADP
issue-2801	45	19	a	a	DET
issue-2801	45	20	company	company	NOUN
issue-2801	45	21	's	's	PART
issue-2801	45	22	long	long	ADJ
issue-2801	45	23	-	-	PUNCT
issue-2801	45	24	term	term	NOUN
issue-2801	45	25	value	value	NOUN
issue-2801	45	26	creation	creation	NOUN
issue-2801	45	27	potential	potential	NOUN
issue-2801	45	28	(	(	PUNCT
issue-2801	45	29	voronko	voronko	PROPN
issue-2801	45	30	,	,	PUNCT
issue-2801	45	31	sydorenko	sydorenko	PROPN
issue-2801	45	32	&	&	CCONJ
issue-2801	45	33	zhurakovska	zhurakovska	PROPN
issue-2801	45	34	,	,	PUNCT
issue-2801	45	35	2024	2024	NUM
issue-2801	45	36	)	)	PUNCT
issue-2801	45	37	.	.	PUNCT
issue-2801	46	1	a	a	DET
issue-2801	46	2	significant	significant	ADJ
issue-2801	46	3	challenge	challenge	NOUN
issue-2801	46	4	in	in	ADP
issue-2801	46	5	implementing	implement	VERB
issue-2801	46	6	integrated	integrate	VERB
issue-2801	46	7	and	and	CCONJ
issue-2801	46	8	,	,	PUNCT
issue-2801	46	9	in	in	ADP
issue-2801	46	10	particular	particular	ADJ
issue-2801	46	11	,	,	PUNCT
issue-2801	46	12	non	non	ADJ
issue-2801	46	13	-	-	ADJ
issue-2801	46	14	financial	financial	ADJ
issue-2801	46	15	reporting	reporting	NOUN
issue-2801	46	16	is	be	AUX
issue-2801	46	17	cognitive	cognitive	ADJ
issue-2801	46	18	bias	bias	NOUN
issue-2801	46	19	among	among	ADP
issue-2801	46	20	users	user	NOUN
issue-2801	46	21	,	,	PUNCT
issue-2801	46	22	who	who	PRON
issue-2801	46	23	tend	tend	VERB
issue-2801	46	24	to	to	PART
issue-2801	46	25	distrust	distrust	VERB
issue-2801	46	26	unverified	unverified	ADJ
issue-2801	46	27	non	non	ADJ
issue-2801	46	28	-	-	ADJ
issue-2801	46	29	financial	financial	ADJ
issue-2801	46	30	data	datum	NOUN
issue-2801	46	31	when	when	SCONJ
issue-2801	46	32	presented	present	VERB
issue-2801	46	33	alongside	alongside	ADP
issue-2801	46	34	audited	audit	VERB
issue-2801	46	35	financial	financial	ADJ
issue-2801	46	36	information	information	NOUN
issue-2801	46	37	(	(	PUNCT
issue-2801	46	38	mysaka	mysaka	ADV
issue-2801	46	39	&	&	CCONJ
issue-2801	46	40	derun	derun	PROPN
issue-2801	46	41	,	,	PUNCT
issue-2801	46	42	2022	2022	NUM
issue-2801	46	43	)	)	PUNCT
issue-2801	46	44	.	.	PUNCT
issue-2801	47	1	in	in	ADP
issue-2801	47	2	this	this	DET
issue-2801	47	3	context	context	NOUN
issue-2801	47	4	,	,	PUNCT
issue-2801	47	5	scholars	scholar	NOUN
issue-2801	47	6	(	(	PUNCT
issue-2801	47	7	mysaka	mysaka	ADV
issue-2801	47	8	&	&	CCONJ
issue-2801	47	9	derun	derun	PROPN
issue-2801	47	10	,	,	PUNCT
issue-2801	47	11	2022	2022	NUM
issue-2801	47	12	)	)	PUNCT
issue-2801	47	13	outline	outline	VERB
issue-2801	47	14	two	two	NUM
issue-2801	47	15	alternative	alternative	ADJ
issue-2801	47	16	paths	path	NOUN
issue-2801	47	17	for	for	ADP
issue-2801	47	18	the	the	DET
issue-2801	47	19	future	future	ADJ
issue-2801	47	20	development	development	NOUN
issue-2801	47	21	of	of	ADP
issue-2801	47	22	sustainability	sustainability	NOUN
issue-2801	47	23	reporting	reporting	NOUN
issue-2801	47	24	:	:	PUNCT
issue-2801	47	25	–	–	PUNCT
issue-2801	47	26	separate	separate	ADJ
issue-2801	47	27	disclosure	disclosure	NOUN
issue-2801	47	28	of	of	ADP
issue-2801	47	29	non	non	ADJ
issue-2801	47	30	-	-	ADJ
issue-2801	47	31	financial	financial	ADJ
issue-2801	47	32	information	information	NOUN
issue-2801	47	33	,	,	PUNCT
issue-2801	47	34	primarily	primarily	ADV
issue-2801	47	35	with	with	ADP
issue-2801	47	36	the	the	DET
issue-2801	47	37	support	support	NOUN
issue-2801	47	38	of	of	ADP
issue-2801	47	39	environmental	environmental	ADJ
issue-2801	47	40	and	and	CCONJ
issue-2801	47	41	social	social	ADJ
issue-2801	47	42	advocacy	advocacy	NOUN
issue-2801	47	43	organisations	organisation	NOUN
issue-2801	47	44	;	;	PUNCT
issue-2801	47	45	–	–	PUNCT
issue-2801	47	46	іntegrated	іntegrate	VERB
issue-2801	47	47	disclosure	disclosure	NOUN
issue-2801	47	48	of	of	ADP
issue-2801	47	49	financial	financial	ADJ
issue-2801	47	50	and	and	CCONJ
issue-2801	47	51	non	non	ADJ
issue-2801	47	52	-	-	ADJ
issue-2801	47	53	financial	financial	ADJ
issue-2801	47	54	information	information	NOUN
issue-2801	47	55	is	be	AUX
issue-2801	47	56	a	a	DET
issue-2801	47	57	position	position	NOUN
issue-2801	47	58	advocated	advocate	VERB
issue-2801	47	59	by	by	ADP
issue-2801	47	60	professional	professional	ADJ
issue-2801	47	61	accounting	accounting	NOUN
issue-2801	47	62	organisations	organisation	NOUN
issue-2801	47	63	.	.	PUNCT
issue-2801	48	1	it	it	PRON
issue-2801	48	2	is	be	AUX
issue-2801	48	3	evident	evident	ADJ
issue-2801	48	4	that	that	SCONJ
issue-2801	48	5	both	both	DET
issue-2801	48	6	approaches	approach	NOUN
issue-2801	48	7	share	share	VERB
issue-2801	48	8	the	the	DET
issue-2801	48	9	common	common	ADJ
issue-2801	48	10	goal	goal	NOUN
issue-2801	48	11	of	of	ADP
issue-2801	48	12	ensuring	ensure	VERB
issue-2801	48	13	transparency	transparency	NOUN
issue-2801	48	14	in	in	ADP
issue-2801	48	15	sustainability	sustainability	NOUN
issue-2801	48	16	reporting	reporting	NOUN
issue-2801	48	17	.	.	PUNCT
issue-2801	49	1	however	however	ADV
issue-2801	49	2	,	,	PUNCT
issue-2801	49	3	a	a	DET
issue-2801	49	4	closer	close	ADJ
issue-2801	49	5	analysis	analysis	NOUN
issue-2801	49	6	reveals	reveal	VERB
issue-2801	49	7	differences	difference	NOUN
issue-2801	49	8	in	in	ADP
issue-2801	49	9	their	their	PRON
issue-2801	49	10	methodological	methodological	ADJ
issue-2801	49	11	and	and	CCONJ
issue-2801	49	12	organisational	organisational	ADJ
issue-2801	49	13	tools	tool	NOUN
issue-2801	49	14	.	.	PUNCT
issue-2801	50	1	baltic	baltic	PROPN
issue-2801	50	2	journal	journal	PROPN
issue-2801	50	3	of	of	ADP
issue-2801	50	4	economic	economic	ADJ
issue-2801	50	5	studies	study	NOUN
issue-2801	50	6	49	49	NUM
issue-2801	50	7	vol	vol	NOUN
issue-2801	50	8	.	.	PUNCT
issue-2801	51	1	11	11	NUM
issue-2801	51	2	no	no	NOUN
issue-2801	51	3	.	.	NOUN
issue-2801	51	4	2	2	NUM
issue-2801	51	5	,	,	PUNCT
issue-2801	51	6	2025	2025	NUM
issue-2801	51	7	a	a	DET
issue-2801	51	8	significant	significant	ADJ
issue-2801	51	9	development	development	NOUN
issue-2801	51	10	in	in	ADP
issue-2801	51	11	the	the	DET
issue-2801	51	12	field	field	NOUN
issue-2801	51	13	of	of	ADP
issue-2801	51	14	non	non	ADJ
issue-2801	51	15	-	-	ADJ
issue-2801	51	16	financial	financial	ADJ
issue-2801	51	17	reporting	reporting	NOUN
issue-2801	51	18	has	have	AUX
issue-2801	51	19	been	be	AUX
issue-2801	51	20	its	its	PRON
issue-2801	51	21	gradual	gradual	ADJ
issue-2801	51	22	integration	integration	NOUN
issue-2801	51	23	with	with	ADP
issue-2801	51	24	financial	financial	ADJ
issue-2801	51	25	reporting	reporting	NOUN
issue-2801	51	26	,	,	PUNCT
issue-2801	51	27	culminating	culminate	VERB
issue-2801	51	28	in	in	ADP
issue-2801	51	29	the	the	DET
issue-2801	51	30	establishment	establishment	NOUN
issue-2801	51	31	of	of	ADP
issue-2801	51	32	a	a	DET
issue-2801	51	33	comprehensive	comprehensive	ADJ
issue-2801	51	34	integrated	integrate	VERB
issue-2801	51	35	reporting	reporting	NOUN
issue-2801	51	36	system	system	NOUN
issue-2801	51	37	.	.	PUNCT
issue-2801	52	1	integrated	integrate	VERB
issue-2801	52	2	reporting	reporting	NOUN
issue-2801	52	3	is	be	AUX
issue-2801	52	4	defined	define	VERB
issue-2801	52	5	as	as	ADP
issue-2801	52	6	the	the	DET
issue-2801	52	7	process	process	NOUN
issue-2801	52	8	of	of	ADP
issue-2801	52	9	presenting	present	VERB
issue-2801	52	10	financial	financial	ADJ
issue-2801	52	11	,	,	PUNCT
issue-2801	52	12	non	non	ADJ
issue-2801	52	13	-	-	ADJ
issue-2801	52	14	financial	financial	ADJ
issue-2801	52	15	,	,	PUNCT
issue-2801	52	16	environmental	environmental	ADJ
issue-2801	52	17	,	,	PUNCT
issue-2801	52	18	social	social	ADJ
issue-2801	52	19	,	,	PUNCT
issue-2801	52	20	and	and	CCONJ
issue-2801	52	21	governance	governance	NOUN
issue-2801	52	22	information	information	NOUN
issue-2801	52	23	in	in	ADP
issue-2801	52	24	a	a	DET
issue-2801	52	25	single	single	ADJ
issue-2801	52	26	document	document	NOUN
issue-2801	52	27	(	(	PUNCT
issue-2801	52	28	orlov	orlov	NOUN
issue-2801	52	29	,	,	PUNCT
issue-2801	52	30	2023	2023	NUM
issue-2801	52	31	)	)	PUNCT
issue-2801	52	32	.	.	PUNCT
issue-2801	53	1	the	the	DET
issue-2801	53	2	present	present	ADJ
issue-2801	53	3	study	study	NOUN
issue-2801	53	4	explores	explore	VERB
issue-2801	53	5	the	the	DET
issue-2801	53	6	notion	notion	NOUN
issue-2801	53	7	of	of	ADP
issue-2801	53	8	a	a	DET
issue-2801	53	9	"	"	PUNCT
issue-2801	53	10	paradigm	paradigm	NOUN
issue-2801	53	11	shift	shift	NOUN
issue-2801	53	12	in	in	ADP
issue-2801	53	13	accounting	accounting	NOUN
issue-2801	53	14	reporting	reporting	NOUN
issue-2801	53	15	"	"	PUNCT
issue-2801	53	16	,	,	PUNCT
issue-2801	53	17	which	which	PRON
issue-2801	53	18	signifies	signify	VERB
issue-2801	53	19	a	a	DET
issue-2801	53	20	transition	transition	NOUN
issue-2801	53	21	from	from	ADP
issue-2801	53	22	the	the	DET
issue-2801	53	23	conventional	conventional	ADJ
issue-2801	53	24	practice	practice	NOUN
issue-2801	53	25	of	of	ADP
issue-2801	53	26	separate	separate	ADJ
issue-2801	53	27	financial	financial	ADJ
issue-2801	53	28	and	and	CCONJ
issue-2801	53	29	non	non	ADJ
issue-2801	53	30	-	-	ADJ
issue-2801	53	31	financial	financial	ADJ
issue-2801	53	32	reports	report	NOUN
issue-2801	53	33	to	to	ADP
issue-2801	53	34	a	a	DET
issue-2801	53	35	more	more	ADV
issue-2801	53	36	integrated	integrated	ADJ
issue-2801	53	37	accounting	accounting	NOUN
issue-2801	53	38	reporting	reporting	NOUN
issue-2801	53	39	model	model	NOUN
issue-2801	53	40	(	(	PUNCT
issue-2801	53	41	koriahin	koriahin	PROPN
issue-2801	53	42	&	&	CCONJ
issue-2801	53	43	kutsyk	kutsyk	PROPN
issue-2801	53	44	,	,	PUNCT
issue-2801	53	45	2016	2016	NUM
issue-2801	53	46	)	)	PUNCT
issue-2801	53	47	.	.	PUNCT
issue-2801	54	1	the	the	DET
issue-2801	54	2	necessity	necessity	NOUN
issue-2801	54	3	for	for	ADP
issue-2801	54	4	effective	effective	ADJ
issue-2801	54	5	internal	internal	ADJ
issue-2801	54	6	information	information	NOUN
issue-2801	54	7	management	management	NOUN
issue-2801	54	8	and	and	CCONJ
issue-2801	54	9	the	the	DET
issue-2801	54	10	consolidation	consolidation	NOUN
issue-2801	54	11	of	of	ADP
issue-2801	54	12	all	all	DET
issue-2801	54	13	essential	essential	ADJ
issue-2801	54	14	data	datum	NOUN
issue-2801	54	15	into	into	ADP
issue-2801	54	16	a	a	DET
issue-2801	54	17	single	single	ADJ
issue-2801	54	18	report	report	NOUN
issue-2801	54	19	to	to	PART
issue-2801	54	20	support	support	VERB
issue-2801	54	21	strategic	strategic	ADJ
issue-2801	54	22	decision	decision	NOUN
issue-2801	54	23	-	-	PUNCT
issue-2801	54	24	making	making	NOUN
issue-2801	54	25	is	be	AUX
issue-2801	54	26	emphasised	emphasise	VERB
issue-2801	54	27	,	,	PUNCT
issue-2801	54	28	particularly	particularly	ADV
issue-2801	54	29	in	in	ADP
issue-2801	54	30	the	the	DET
issue-2801	54	31	areas	area	NOUN
issue-2801	54	32	of	of	ADP
issue-2801	54	33	value	value	NOUN
issue-2801	54	34	creation	creation	NOUN
issue-2801	54	35	,	,	PUNCT
issue-2801	54	36	preservation	preservation	NOUN
issue-2801	54	37	,	,	PUNCT
issue-2801	54	38	and	and	CCONJ
issue-2801	54	39	strategic	strategic	ADJ
issue-2801	54	40	resilience	resilience	NOUN
issue-2801	54	41	(	(	PUNCT
issue-2801	54	42	koriahin	koriahin	PROPN
issue-2801	54	43	&	&	CCONJ
issue-2801	54	44	kutsyk	kutsyk	PROPN
issue-2801	54	45	,	,	PUNCT
issue-2801	54	46	2016	2016	NUM
issue-2801	54	47	)	)	PUNCT
issue-2801	54	48	.	.	PUNCT
issue-2801	55	1	integrated	integrate	VERB
issue-2801	55	2	reporting	reporting	NOUN
issue-2801	55	3	(	(	PUNCT
issue-2801	55	4	financial	financial	ADJ
issue-2801	55	5	and	and	CCONJ
issue-2801	55	6	non	non	ADJ
issue-2801	55	7	-	-	ADJ
issue-2801	55	8	financial	financial	ADJ
issue-2801	55	9	)	)	PUNCT
issue-2801	55	10	is	be	AUX
issue-2801	55	11	regarded	regard	VERB
issue-2801	55	12	as	as	ADP
issue-2801	55	13	the	the	DET
issue-2801	55	14	most	most	ADV
issue-2801	55	15	comprehensive	comprehensive	ADJ
issue-2801	55	16	framework	framework	NOUN
issue-2801	55	17	for	for	ADP
issue-2801	55	18	reflecting	reflect	VERB
issue-2801	55	19	the	the	DET
issue-2801	55	20	sustainable	sustainable	ADJ
issue-2801	55	21	development	development	NOUN
issue-2801	55	22	concept	concept	NOUN
issue-2801	55	23	.	.	PUNCT
issue-2801	56	1	however	however	ADV
issue-2801	56	2	,	,	PUNCT
issue-2801	56	3	further	further	ADJ
issue-2801	56	4	research	research	NOUN
issue-2801	56	5	is	be	AUX
issue-2801	56	6	required	require	VERB
issue-2801	56	7	to	to	PART
issue-2801	56	8	define	define	VERB
issue-2801	56	9	the	the	DET
issue-2801	56	10	role	role	NOUN
issue-2801	56	11	of	of	ADP
issue-2801	56	12	control	control	NOUN
issue-2801	56	13	and	and	CCONJ
issue-2801	56	14	management	management	NOUN
issue-2801	56	15	functions	function	NOUN
issue-2801	56	16	in	in	ADP
issue-2801	56	17	shaping	shape	VERB
issue-2801	56	18	its	its	PRON
issue-2801	56	19	indicators	indicator	NOUN
issue-2801	56	20	(	(	PUNCT
issue-2801	56	21	gutsalenko	gutsalenko	PROPN
issue-2801	56	22	&	&	CCONJ
issue-2801	56	23	marchuk	marchuk	PROPN
issue-2801	56	24	,	,	PUNCT
issue-2801	56	25	2021	2021	NUM
issue-2801	56	26	)	)	PUNCT
issue-2801	56	27	.	.	PUNCT
issue-2801	57	1	the	the	DET
issue-2801	57	2	preparation	preparation	NOUN
issue-2801	57	3	of	of	ADP
issue-2801	57	4	integrated	integrated	ADJ
issue-2801	57	5	reports	report	NOUN
issue-2801	57	6	,	,	PUNCT
issue-2801	57	7	including	include	VERB
issue-2801	57	8	the	the	DET
issue-2801	57	9	management	management	NOUN
issue-2801	57	10	report	report	NOUN
issue-2801	57	11	,	,	PUNCT
issue-2801	57	12	necessitates	necessitate	VERB
issue-2801	57	13	the	the	DET
issue-2801	57	14	transformation	transformation	NOUN
issue-2801	57	15	of	of	ADP
issue-2801	57	16	accounting	accounting	NOUN
issue-2801	57	17	systems	system	NOUN
issue-2801	57	18	to	to	PART
issue-2801	57	19	incorporate	incorporate	VERB
issue-2801	57	20	non	non	ADJ
issue-2801	57	21	-	-	ADJ
issue-2801	57	22	financial	financial	ADJ
issue-2801	57	23	information	information	NOUN
issue-2801	57	24	(	(	PUNCT
issue-2801	57	25	krupka	krupka	NOUN
issue-2801	57	26	,	,	PUNCT
issue-2801	57	27	2023	2023	NUM
issue-2801	57	28	)	)	PUNCT
issue-2801	57	29	.	.	PUNCT
issue-2801	58	1	a	a	DET
issue-2801	58	2	novel	novel	ADJ
issue-2801	58	3	proposal	proposal	NOUN
issue-2801	58	4	entails	entail	VERB
issue-2801	58	5	the	the	DET
issue-2801	58	6	establishment	establishment	NOUN
issue-2801	58	7	of	of	ADP
issue-2801	58	8	"	"	PUNCT
issue-2801	58	9	integrated	integrated	ADJ
issue-2801	58	10	accounting	accounting	NOUN
issue-2801	58	11	"	"	PUNCT
issue-2801	58	12	,	,	PUNCT
issue-2801	58	13	a	a	DET
issue-2801	58	14	process	process	NOUN
issue-2801	58	15	entailing	entail	VERB
issue-2801	58	16	the	the	DET
issue-2801	58	17	amalgamation	amalgamation	NOUN
issue-2801	58	18	of	of	ADP
issue-2801	58	19	disparate	disparate	ADJ
issue-2801	58	20	information	information	NOUN
issue-2801	58	21	systems	system	NOUN
issue-2801	58	22	to	to	PART
issue-2801	58	23	facilitate	facilitate	VERB
issue-2801	58	24	integrated	integrated	ADJ
issue-2801	58	25	reporting	reporting	NOUN
issue-2801	58	26	.	.	PUNCT
issue-2801	59	1	in	in	ADP
issue-2801	59	2	ukraine	ukraine	NOUN
issue-2801	59	3	,	,	PUNCT
issue-2801	59	4	the	the	DET
issue-2801	59	5	introduction	introduction	NOUN
issue-2801	59	6	of	of	ADP
issue-2801	59	7	the	the	DET
issue-2801	59	8	first	first	ADJ
issue-2801	59	9	mandatory	mandatory	ADJ
issue-2801	59	10	non	non	ADJ
issue-2801	59	11	-	-	ADJ
issue-2801	59	12	financial	financial	ADJ
issue-2801	59	13	report	report	NOUN
issue-2801	59	14	,	,	PUNCT
issue-2801	59	15	the	the	DET
issue-2801	59	16	management	management	NOUN
issue-2801	59	17	report	report	NOUN
issue-2801	59	18	,	,	PUNCT
issue-2801	59	19	was	be	AUX
issue-2801	59	20	driven	drive	VERB
issue-2801	59	21	by	by	ADP
issue-2801	59	22	the	the	DET
issue-2801	59	23	need	need	NOUN
issue-2801	59	24	to	to	PART
issue-2801	59	25	align	align	VERB
issue-2801	59	26	national	national	ADJ
issue-2801	59	27	legislation	legislation	NOUN
issue-2801	59	28	with	with	ADP
issue-2801	59	29	european	european	PROPN
issue-2801	59	30	union	union	PROPN
issue-2801	59	31	regulations	regulation	NOUN
issue-2801	59	32	(	(	PUNCT
issue-2801	59	33	pasko	pasko	PROPN
issue-2801	59	34	et	et	PROPN
issue-2801	59	35	al	al	PROPN
issue-2801	59	36	.	.	PROPN
issue-2801	59	37	,	,	PUNCT
issue-2801	59	38	2022	2022	NUM
issue-2801	59	39	)	)	PUNCT
issue-2801	59	40	.	.	PUNCT
issue-2801	60	1	in	in	ADP
issue-2801	60	2	recent	recent	ADJ
issue-2801	60	3	years	year	NOUN
issue-2801	60	4	,	,	PUNCT
issue-2801	60	5	fundamental	fundamental	ADJ
issue-2801	60	6	changes	change	NOUN
issue-2801	60	7	in	in	ADP
issue-2801	60	8	global	global	ADJ
issue-2801	60	9	and	and	CCONJ
issue-2801	60	10	ukrainian	ukrainian	ADJ
issue-2801	60	11	reporting	reporting	NOUN
issue-2801	60	12	standards	standard	NOUN
issue-2801	60	13	have	have	AUX
issue-2801	60	14	been	be	AUX
issue-2801	60	15	based	base	VERB
issue-2801	60	16	on	on	ADP
issue-2801	60	17	compliance	compliance	NOUN
issue-2801	60	18	with	with	ADP
issue-2801	60	19	sustainable	sustainable	ADJ
issue-2801	60	20	development	development	NOUN
issue-2801	60	21	principles	principle	NOUN
issue-2801	60	22	.	.	PUNCT
issue-2801	61	1	modern	modern	ADJ
issue-2801	61	2	sustainability	sustainability	NOUN
issue-2801	61	3	assessment	assessment	NOUN
issue-2801	61	4	tools	tool	NOUN
issue-2801	61	5	facilitate	facilitate	VERB
issue-2801	61	6	the	the	DET
issue-2801	61	7	disclosure	disclosure	NOUN
issue-2801	61	8	and	and	CCONJ
issue-2801	61	9	comparative	comparative	ADJ
issue-2801	61	10	analysis	analysis	NOUN
issue-2801	61	11	of	of	ADP
issue-2801	61	12	the	the	DET
issue-2801	61	13	environmental	environmental	ADJ
issue-2801	61	14	,	,	PUNCT
issue-2801	61	15	social	social	ADJ
issue-2801	61	16	,	,	PUNCT
issue-2801	61	17	and	and	CCONJ
issue-2801	61	18	economic	economic	ADJ
issue-2801	61	19	impacts	impact	NOUN
issue-2801	61	20	of	of	ADP
issue-2801	61	21	businesses	business	NOUN
issue-2801	61	22	on	on	ADP
issue-2801	61	23	countries	country	NOUN
issue-2801	61	24	,	,	PUNCT
issue-2801	61	25	regions	region	NOUN
issue-2801	61	26	,	,	PUNCT
issue-2801	61	27	and	and	CCONJ
issue-2801	61	28	societies	society	NOUN
issue-2801	61	29	.	.	PUNCT
issue-2801	62	1	nevertheless	nevertheless	ADV
issue-2801	62	2	,	,	PUNCT
issue-2801	62	3	there	there	PRON
issue-2801	62	4	remains	remain	VERB
issue-2801	62	5	considerable	considerable	ADJ
issue-2801	62	6	debate	debate	NOUN
issue-2801	62	7	surrounding	surround	VERB
issue-2801	62	8	the	the	DET
issue-2801	62	9	efficacy	efficacy	NOUN
issue-2801	62	10	of	of	ADP
issue-2801	62	11	various	various	ADJ
issue-2801	62	12	sustainability	sustainability	NOUN
issue-2801	62	13	assessment	assessment	NOUN
issue-2801	62	14	frameworks	framework	NOUN
issue-2801	62	15	.	.	PUNCT
issue-2801	63	1	researchers	researcher	NOUN
issue-2801	63	2	examine	examine	VERB
issue-2801	63	3	globally	globally	ADV
issue-2801	63	4	recognised	recognise	VERB
issue-2801	63	5	sustainability	sustainability	NOUN
issue-2801	63	6	reporting	reporting	NOUN
issue-2801	63	7	standards	standard	NOUN
issue-2801	63	8	,	,	PUNCT
issue-2801	63	9	such	such	ADJ
issue-2801	63	10	as	as	ADP
issue-2801	63	11	the	the	DET
issue-2801	63	12	global	global	ADJ
issue-2801	63	13	reporting	reporting	NOUN
issue-2801	63	14	initiative	initiative	NOUN
issue-2801	63	15	(	(	PUNCT
issue-2801	63	16	gri	gri	PROPN
issue-2801	63	17	)	)	PUNCT
issue-2801	63	18	and	and	CCONJ
issue-2801	63	19	the	the	DET
issue-2801	63	20	sustainability	sustainability	NOUN
issue-2801	63	21	accounting	accounting	NOUN
issue-2801	63	22	standards	standard	NOUN
issue-2801	63	23	board	board	NOUN
issue-2801	63	24	(	(	PUNCT
issue-2801	63	25	sasb	sasb	NOUN
issue-2801	63	26	)	)	PUNCT
issue-2801	63	27	.	.	PUNCT
issue-2801	64	1	research	research	NOUN
issue-2801	64	2	indicates	indicate	VERB
issue-2801	64	3	significant	significant	ADJ
issue-2801	64	4	discrepancies	discrepancy	NOUN
issue-2801	64	5	between	between	ADP
issue-2801	64	6	private	private	ADJ
issue-2801	64	7	and	and	CCONJ
issue-2801	64	8	public	public	ADJ
issue-2801	64	9	shortand	shortand	NOUN
issue-2801	64	10	long	long	ADJ
issue-2801	64	11	-	-	PUNCT
issue-2801	64	12	term	term	NOUN
issue-2801	64	13	interests	interest	NOUN
issue-2801	64	14	in	in	ADP
issue-2801	64	15	non	non	ADJ
issue-2801	64	16	-	-	ADJ
issue-2801	64	17	financial	financial	ADJ
issue-2801	64	18	information	information	NOUN
issue-2801	64	19	disclosure	disclosure	NOUN
issue-2801	64	20	,	,	PUNCT
issue-2801	64	21	as	as	ADV
issue-2801	64	22	well	well	ADV
issue-2801	64	23	as	as	ADP
issue-2801	64	24	incomplete	incomplete	ADJ
issue-2801	64	25	information	information	NOUN
issue-2801	64	26	disclosure	disclosure	NOUN
issue-2801	64	27	and	and	CCONJ
issue-2801	64	28	quality	quality	NOUN
issue-2801	64	29	concerns	concern	NOUN
issue-2801	64	30	in	in	ADP
issue-2801	64	31	sustainability	sustainability	NOUN
issue-2801	64	32	reporting	reporting	NOUN
issue-2801	64	33	(	(	PUNCT
issue-2801	64	34	bais	bais	PROPN
issue-2801	64	35	et	et	PROPN
issue-2801	64	36	al	al	PROPN
issue-2801	64	37	.	.	PROPN
issue-2801	64	38	,	,	PUNCT
issue-2801	64	39	2024	2024	NUM
issue-2801	64	40	)	)	PUNCT
issue-2801	64	41	.	.	PUNCT
issue-2801	65	1	the	the	DET
issue-2801	65	2	challenges	challenge	NOUN
issue-2801	65	3	and	and	CCONJ
issue-2801	65	4	constraints	constraint	NOUN
issue-2801	65	5	in	in	ADP
issue-2801	65	6	implementing	implement	VERB
issue-2801	65	7	gri	gri	PROPN
issue-2801	65	8	and	and	CCONJ
issue-2801	65	9	sasb	sasb	NOUN
issue-2801	65	10	are	be	AUX
issue-2801	65	11	associated	associate	VERB
issue-2801	65	12	with	with	ADP
issue-2801	65	13	high	high	ADJ
issue-2801	65	14	resource	resource	NOUN
issue-2801	65	15	intensity	intensity	NOUN
issue-2801	65	16	,	,	PUNCT
issue-2801	65	17	complex	complex	ADJ
issue-2801	65	18	compliance	compliance	NOUN
issue-2801	65	19	requirements	requirement	NOUN
issue-2801	65	20	,	,	PUNCT
issue-2801	65	21	and	and	CCONJ
issue-2801	65	22	industry	industry	NOUN
issue-2801	65	23	-	-	PUNCT
issue-2801	65	24	specific	specific	ADJ
issue-2801	65	25	limitations	limitation	NOUN
issue-2801	65	26	(	(	PUNCT
issue-2801	65	27	deepak	deepak	PROPN
issue-2801	65	28	et	et	PROPN
issue-2801	65	29	al	al	PROPN
issue-2801	65	30	.	.	PROPN
issue-2801	65	31	,	,	PUNCT
issue-2801	65	32	2024	2024	NUM
issue-2801	65	33	)	)	PUNCT
issue-2801	65	34	.	.	PUNCT
issue-2801	66	1	esg	esg	NOUN
issue-2801	66	2	frameworks	framework	NOUN
issue-2801	66	3	are	be	AUX
issue-2801	66	4	characterised	characterise	VERB
issue-2801	66	5	by	by	ADP
issue-2801	66	6	fragmentation	fragmentation	NOUN
issue-2801	66	7	and	and	CCONJ
issue-2801	66	8	complexity	complexity	NOUN
issue-2801	66	9	,	,	PUNCT
issue-2801	66	10	with	with	ADP
issue-2801	66	11	each	each	DET
issue-2801	66	12	standard	standard	NOUN
issue-2801	66	13	imposing	impose	VERB
issue-2801	66	14	unique	unique	ADJ
issue-2801	66	15	requirements	requirement	NOUN
issue-2801	66	16	,	,	PUNCT
issue-2801	66	17	thereby	thereby	ADV
issue-2801	66	18	complicating	complicate	VERB
issue-2801	66	19	the	the	DET
issue-2801	66	20	comparison	comparison	NOUN
issue-2801	66	21	of	of	ADP
issue-2801	66	22	corporate	corporate	ADJ
issue-2801	66	23	sustainability	sustainability	NOUN
issue-2801	66	24	initiatives	initiative	NOUN
issue-2801	66	25	and	and	CCONJ
issue-2801	66	26	their	their	PRON
issue-2801	66	27	compliance	compliance	NOUN
issue-2801	66	28	assessments	assessment	NOUN
issue-2801	66	29	(	(	PUNCT
issue-2801	66	30	babangida	babangida	NOUN
issue-2801	66	31	et	et	PROPN
issue-2801	66	32	al	al	PROPN
issue-2801	66	33	.	.	PROPN
issue-2801	66	34	,	,	PUNCT
issue-2801	66	35	2024	2024	NUM
issue-2801	66	36	)	)	PUNCT
issue-2801	66	37	.	.	PUNCT
issue-2801	67	1	the	the	DET
issue-2801	67	2	majority	majority	NOUN
issue-2801	67	3	of	of	ADP
issue-2801	67	4	researchers	researcher	NOUN
issue-2801	67	5	emphasise	emphasise	VERB
issue-2801	67	6	the	the	DET
issue-2801	67	7	necessity	necessity	NOUN
issue-2801	67	8	to	to	PART
issue-2801	67	9	harmonise	harmonise	VERB
issue-2801	67	10	requirements	requirement	NOUN
issue-2801	67	11	and	and	CCONJ
issue-2801	67	12	recommendations	recommendation	NOUN
issue-2801	67	13	across	across	ADP
issue-2801	67	14	various	various	ADJ
issue-2801	67	15	sustainability	sustainability	NOUN
issue-2801	67	16	frameworks	framework	NOUN
issue-2801	67	17	(	(	PUNCT
issue-2801	67	18	contipelli	contipelli	NOUN
issue-2801	67	19	,	,	PUNCT
issue-2801	67	20	2024	2024	NUM
issue-2801	67	21	)	)	PUNCT
issue-2801	67	22	.	.	PUNCT
issue-2801	68	1	however	however	ADV
issue-2801	68	2	,	,	PUNCT
issue-2801	68	3	it	it	PRON
issue-2801	68	4	should	should	AUX
issue-2801	68	5	be	be	AUX
issue-2801	68	6	noted	note	VERB
issue-2801	68	7	that	that	SCONJ
issue-2801	68	8	others	other	NOUN
issue-2801	68	9	have	have	AUX
issue-2801	68	10	expressed	express	VERB
issue-2801	68	11	concerns	concern	NOUN
issue-2801	68	12	that	that	SCONJ
issue-2801	68	13	the	the	DET
issue-2801	68	14	harmonisation	harmonisation	NOUN
issue-2801	68	15	of	of	ADP
issue-2801	68	16	sustainability	sustainability	NOUN
issue-2801	68	17	reporting	reporting	NOUN
issue-2801	68	18	regulations	regulation	NOUN
issue-2801	68	19	may	may	AUX
issue-2801	68	20	be	be	AUX
issue-2801	68	21	unattainable	unattainable	ADJ
issue-2801	68	22	due	due	ADP
issue-2801	68	23	to	to	ADP
issue-2801	68	24	the	the	DET
issue-2801	68	25	divergent	divergent	ADJ
issue-2801	68	26	agendas	agenda	NOUN
issue-2801	68	27	and	and	CCONJ
issue-2801	68	28	priorities	priority	NOUN
issue-2801	68	29	of	of	ADP
issue-2801	68	30	standard	standard	ADJ
issue-2801	68	31	-	-	PUNCT
issue-2801	68	32	setting	set	VERB
issue-2801	68	33	bodies	body	NOUN
issue-2801	68	34	.	.	PUNCT
issue-2801	69	1	this	this	PRON
issue-2801	69	2	suggests	suggest	VERB
issue-2801	69	3	that	that	SCONJ
issue-2801	69	4	it	it	PRON
issue-2801	69	5	is	be	AUX
issue-2801	69	6	improbable	improbable	ADJ
issue-2801	69	7	for	for	SCONJ
issue-2801	69	8	any	any	DET
issue-2801	69	9	regulator	regulator	NOUN
issue-2801	69	10	to	to	PART
issue-2801	69	11	compromise	compromise	VERB
issue-2801	69	12	their	their	PRON
issue-2801	69	13	position	position	NOUN
issue-2801	69	14	,	,	PUNCT
issue-2801	69	15	interests	interest	NOUN
issue-2801	69	16	,	,	PUNCT
issue-2801	69	17	or	or	CCONJ
issue-2801	69	18	specific	specific	ADJ
issue-2801	69	19	requirements	requirement	NOUN
issue-2801	69	20	(	(	PUNCT
issue-2801	69	21	afolabi	afolabi	NOUN
issue-2801	69	22	et	et	NOUN
issue-2801	69	23	al	al	PROPN
issue-2801	69	24	.	.	PROPN
issue-2801	69	25	,	,	PUNCT
issue-2801	69	26	2022	2022	NUM
issue-2801	69	27	)	)	PUNCT
issue-2801	69	28	.	.	PUNCT
issue-2801	70	1	3	3	X
issue-2801	70	2	.	.	X
issue-2801	70	3	materials	material	NOUN
issue-2801	70	4	and	and	CCONJ
issue-2801	70	5	methods	method	NOUN
issue-2801	70	6	the	the	DET
issue-2801	70	7	method	method	NOUN
issue-2801	70	8	of	of	ADP
issue-2801	70	9	data	datum	NOUN
issue-2801	70	10	collection	collection	NOUN
issue-2801	70	11	entailed	entail	VERB
issue-2801	70	12	conducting	conduct	VERB
issue-2801	70	13	an	an	DET
issue-2801	70	14	analysis	analysis	NOUN
issue-2801	70	15	of	of	ADP
issue-2801	70	16	literary	literary	ADJ
issue-2801	70	17	sources	source	NOUN
issue-2801	70	18	pertaining	pertain	VERB
issue-2801	70	19	to	to	ADP
issue-2801	70	20	the	the	DET
issue-2801	70	21	evolution	evolution	NOUN
issue-2801	70	22	and	and	CCONJ
issue-2801	70	23	development	development	NOUN
issue-2801	70	24	of	of	ADP
issue-2801	70	25	sustainability	sustainability	NOUN
issue-2801	70	26	reporting	reporting	NOUN
issue-2801	70	27	,	,	PUNCT
issue-2801	70	28	from	from	ADP
issue-2801	70	29	non	non	ADJ
issue-2801	70	30	-	-	ADJ
issue-2801	70	31	financial	financial	ADJ
issue-2801	70	32	reporting	reporting	NOUN
issue-2801	70	33	to	to	ADP
issue-2801	70	34	reporting	report	VERB
issue-2801	70	35	for	for	ADP
issue-2801	70	36	civil	civil	ADJ
issue-2801	70	37	society	society	NOUN
issue-2801	70	38	.	.	PUNCT
issue-2801	71	1	in	in	ADP
issue-2801	71	2	order	order	NOUN
issue-2801	71	3	to	to	PART
issue-2801	71	4	achieve	achieve	VERB
issue-2801	71	5	the	the	DET
issue-2801	71	6	aforementioned	aforementioned	ADJ
issue-2801	71	7	goal	goal	NOUN
issue-2801	71	8	,	,	PUNCT
issue-2801	71	9	a	a	DET
issue-2801	71	10	range	range	NOUN
issue-2801	71	11	of	of	ADP
issue-2801	71	12	general	general	ADJ
issue-2801	71	13	scientific	scientific	ADJ
issue-2801	71	14	methods	method	NOUN
issue-2801	71	15	were	be	AUX
issue-2801	71	16	employed	employ	VERB
issue-2801	71	17	.	.	PUNCT
issue-2801	72	1	these	these	PRON
issue-2801	72	2	included	include	VERB
issue-2801	72	3	synthesis	synthesis	NOUN
issue-2801	72	4	,	,	PUNCT
issue-2801	72	5	analysis	analysis	NOUN
issue-2801	72	6	,	,	PUNCT
issue-2801	72	7	induction	induction	NOUN
issue-2801	72	8	,	,	PUNCT
issue-2801	72	9	deduction	deduction	NOUN
issue-2801	72	10	and	and	CCONJ
issue-2801	72	11	abstraction	abstraction	NOUN
issue-2801	72	12	.	.	PUNCT
issue-2801	73	1	the	the	DET
issue-2801	73	2	primary	primary	ADJ
issue-2801	73	3	objective	objective	NOUN
issue-2801	73	4	of	of	ADP
issue-2801	73	5	this	this	DET
issue-2801	73	6	research	research	NOUN
issue-2801	73	7	was	be	AUX
issue-2801	73	8	to	to	PART
issue-2801	73	9	enhance	enhance	VERB
issue-2801	73	10	the	the	DET
issue-2801	73	11	informational	informational	ADJ
issue-2801	73	12	support	support	NOUN
issue-2801	73	13	of	of	ADP
issue-2801	73	14	modern	modern	ADJ
issue-2801	73	15	society	society	NOUN
issue-2801	73	16	regarding	regard	VERB
issue-2801	73	17	sustainable	sustainable	ADJ
issue-2801	73	18	development	development	NOUN
issue-2801	73	19	.	.	PUNCT
issue-2801	74	1	a	a	DET
issue-2801	74	2	further	further	ADJ
issue-2801	74	3	objective	objective	NOUN
issue-2801	74	4	was	be	AUX
issue-2801	74	5	to	to	PART
issue-2801	74	6	generalise	generalise	VERB
issue-2801	74	7	approaches	approach	NOUN
issue-2801	74	8	to	to	ADP
issue-2801	74	9	the	the	DET
issue-2801	74	10	challenges	challenge	NOUN
issue-2801	74	11	and	and	CCONJ
issue-2801	74	12	prospects	prospect	NOUN
issue-2801	74	13	of	of	ADP
issue-2801	74	14	transitioning	transition	VERB
issue-2801	74	15	from	from	ADP
issue-2801	74	16	non	non	ADJ
issue-2801	74	17	-	-	ADJ
issue-2801	74	18	financial	financial	ADJ
issue-2801	74	19	reporting	reporting	NOUN
issue-2801	74	20	to	to	ADP
issue-2801	74	21	sustainability	sustainability	NOUN
issue-2801	74	22	reporting	reporting	NOUN
issue-2801	74	23	.	.	PUNCT
issue-2801	75	1	in	in	ADP
issue-2801	75	2	addition	addition	NOUN
issue-2801	75	3	,	,	PUNCT
issue-2801	75	4	the	the	DET
issue-2801	75	5	implementation	implementation	NOUN
issue-2801	75	6	of	of	ADP
issue-2801	75	7	significant	significant	ADJ
issue-2801	75	8	tasks	task	NOUN
issue-2801	75	9	by	by	ADP
issue-2801	75	10	civil	civil	ADJ
issue-2801	75	11	society	society	NOUN
issue-2801	75	12	organisations	organisation	NOUN
issue-2801	75	13	was	be	AUX
issue-2801	75	14	to	to	PART
issue-2801	75	15	be	be	AUX
issue-2801	75	16	disclosed	disclose	VERB
issue-2801	75	17	in	in	ADP
issue-2801	75	18	reports	report	NOUN
issue-2801	75	19	.	.	PUNCT
issue-2801	76	1	graphical	graphical	ADJ
issue-2801	76	2	and	and	CCONJ
issue-2801	76	3	tabular	tabular	PROPN
issue-2801	76	4	methods	method	NOUN
issue-2801	76	5	were	be	AUX
issue-2801	76	6	used	use	VERB
issue-2801	76	7	as	as	ADP
issue-2801	76	8	the	the	DET
issue-2801	76	9	foundation	foundation	NOUN
issue-2801	76	10	for	for	ADP
issue-2801	76	11	systematising	systematise	VERB
issue-2801	76	12	and	and	CCONJ
issue-2801	76	13	visually	visually	ADV
issue-2801	76	14	presenting	present	VERB
issue-2801	76	15	textual	textual	ADJ
issue-2801	76	16	and	and	CCONJ
issue-2801	76	17	numerical	numerical	ADJ
issue-2801	76	18	information	information	NOUN
issue-2801	76	19	obtained	obtain	VERB
issue-2801	76	20	during	during	ADP
issue-2801	76	21	data	data	NOUN
issue-2801	76	22	collection	collection	NOUN
issue-2801	76	23	,	,	PUNCT
issue-2801	76	24	grouping	grouping	NOUN
issue-2801	76	25	,	,	PUNCT
issue-2801	76	26	analysis	analysis	NOUN
issue-2801	76	27	and	and	CCONJ
issue-2801	76	28	comparison	comparison	NOUN
issue-2801	76	29	.	.	PUNCT
issue-2801	77	1	in	in	ADP
issue-2801	77	2	order	order	NOUN
issue-2801	77	3	to	to	PART
issue-2801	77	4	explore	explore	VERB
issue-2801	77	5	the	the	DET
issue-2801	77	6	potential	potential	NOUN
issue-2801	77	7	for	for	ADP
issue-2801	77	8	disclosure	disclosure	NOUN
issue-2801	77	9	of	of	ADP
issue-2801	77	10	financial	financial	ADJ
issue-2801	77	11	and	and	CCONJ
issue-2801	77	12	non	non	ADJ
issue-2801	77	13	-	-	ADJ
issue-2801	77	14	financial	financial	ADJ
issue-2801	77	15	information	information	NOUN
issue-2801	77	16	on	on	ADP
issue-2801	77	17	sustainable	sustainable	ADJ
issue-2801	77	18	development	development	NOUN
issue-2801	77	19	,	,	PUNCT
issue-2801	77	20	the	the	DET
issue-2801	77	21	implementation	implementation	NOUN
issue-2801	77	22	of	of	ADP
issue-2801	77	23	sustainability	sustainability	NOUN
issue-2801	77	24	frameworks	framework	NOUN
issue-2801	77	25	in	in	ADP
issue-2801	77	26	different	different	ADJ
issue-2801	77	27	countries	country	NOUN
issue-2801	77	28	was	be	AUX
issue-2801	77	29	examined	examine	VERB
issue-2801	77	30	.	.	PUNCT
issue-2801	78	1	the	the	DET
issue-2801	78	2	kpmg	kpmg	PROPN
issue-2801	78	3	(	(	PUNCT
issue-2801	78	4	2024	2024	NUM
issue-2801	78	5	)	)	PUNCT
issue-2801	78	6	survey	survey	NOUN
issue-2801	78	7	covered	cover	VERB
issue-2801	78	8	the	the	DET
issue-2801	78	9	250	250	NUM
issue-2801	78	10	largest	large	ADJ
issue-2801	78	11	global	global	ADJ
issue-2801	78	12	companies	company	NOUN
issue-2801	78	13	(	(	PUNCT
issue-2801	78	14	g250	g250	PROPN
issue-2801	78	15	)	)	PUNCT
issue-2801	78	16	and	and	CCONJ
issue-2801	78	17	the	the	DET
issue-2801	78	18	100	100	NUM
issue-2801	78	19	largest	large	ADJ
issue-2801	78	20	companies	company	NOUN
issue-2801	78	21	in	in	ADP
issue-2801	78	22	each	each	PRON
issue-2801	78	23	of	of	ADP
issue-2801	78	24	58	58	NUM
issue-2801	78	25	countries	country	NOUN
issue-2801	78	26	,	,	PUNCT
issue-2801	78	27	territories	territory	NOUN
issue-2801	78	28	and	and	CCONJ
issue-2801	78	29	jurisdictions	jurisdiction	NOUN
issue-2801	78	30	:	:	PUNCT
issue-2801	78	31	5,800	5,800	NUM
issue-2801	78	32	companies	company	NOUN
issue-2801	78	33	in	in	ADP
issue-2801	78	34	total	total	ADJ
issue-2801	78	35	(	(	PUNCT
issue-2801	78	36	n100	n100	NUM
issue-2801	78	37	)	)	PUNCT
issue-2801	78	38	.	.	PUNCT
issue-2801	79	1	in	in	ADP
issue-2801	79	2	2017	2017	NUM
issue-2801	79	3	,	,	PUNCT
issue-2801	79	4	a	a	DET
issue-2801	79	5	mere	mere	ADJ
issue-2801	79	6	minority	minority	NOUN
issue-2801	79	7	of	of	ADP
issue-2801	79	8	large	large	ADJ
issue-2801	79	9	global	global	ADJ
issue-2801	79	10	companies	company	NOUN
issue-2801	79	11	(	(	PUNCT
issue-2801	79	12	g250	g250	PROPN
issue-2801	79	13	and	and	CCONJ
issue-2801	79	14	n100	n100	NUM
issue-2801	79	15	)	)	PUNCT
issue-2801	79	16	incorporated	incorporate	VERB
issue-2801	79	17	the	the	DET
issue-2801	79	18	sustainable	sustainable	ADJ
issue-2801	79	19	development	development	NOUN
issue-2801	79	20	goals	goal	NOUN
issue-2801	79	21	(	(	PUNCT
issue-2801	79	22	sdgs	sdgs	ADJ
issue-2801	79	23	)	)	PUNCT
issue-2801	79	24	into	into	ADP
issue-2801	79	25	their	their	PRON
issue-2801	79	26	corporate	corporate	ADJ
issue-2801	79	27	reporting	reporting	NOUN
issue-2801	79	28	.	.	PUNCT
issue-2801	80	1	research	research	NOUN
issue-2801	80	2	on	on	ADP
issue-2801	80	3	sustainability	sustainability	NOUN
issue-2801	80	4	reporting	reporting	NOUN
issue-2801	80	5	has	have	AUX
issue-2801	80	6	indicated	indicate	VERB
issue-2801	80	7	an	an	DET
issue-2801	80	8	increasing	increase	VERB
issue-2801	80	9	level	level	NOUN
issue-2801	80	10	of	of	ADP
issue-2801	80	11	corporate	corporate	ADJ
issue-2801	80	12	attention	attention	NOUN
issue-2801	80	13	to	to	ADP
issue-2801	80	14	the	the	DET
issue-2801	80	15	social	social	ADJ
issue-2801	80	16	aspects	aspect	NOUN
issue-2801	80	17	of	of	ADP
issue-2801	80	18	business	business	NOUN
issue-2801	80	19	.	.	PUNCT
issue-2801	81	1	in	in	ADP
issue-2801	81	2	the	the	DET
issue-2801	81	3	contemporary	contemporary	ADJ
issue-2801	81	4	business	business	NOUN
issue-2801	81	5	landscape	landscape	NOUN
issue-2801	81	6	,	,	PUNCT
issue-2801	81	7	risks	risk	NOUN
issue-2801	81	8	have	have	AUX
issue-2801	81	9	been	be	AUX
issue-2801	81	10	identified	identify	VERB
issue-2801	81	11	that	that	PRON
issue-2801	81	12	extend	extend	VERB
issue-2801	81	13	beyond	beyond	ADP
issue-2801	81	14	traditional	traditional	ADJ
issue-2801	81	15	parameters	parameter	NOUN
issue-2801	81	16	to	to	PART
issue-2801	81	17	encompass	encompass	VERB
issue-2801	81	18	community	community	NOUN
issue-2801	81	19	engagement	engagement	NOUN
issue-2801	81	20	and	and	CCONJ
issue-2801	81	21	activity	activity	NOUN
issue-2801	81	22	,	,	PUNCT
issue-2801	81	23	safety	safety	NOUN
issue-2801	81	24	,	,	PUNCT
issue-2801	81	25	and	and	CCONJ
issue-2801	81	26	labour	labour	ADJ
issue-2801	81	27	conditions	condition	NOUN
issue-2801	81	28	.	.	PUNCT
issue-2801	82	1	in	in	ADP
issue-2801	82	2	light	light	NOUN
issue-2801	82	3	of	of	ADP
issue-2801	82	4	the	the	DET
issue-2801	82	5	considerable	considerable	ADJ
issue-2801	82	6	interest	interest	NOUN
issue-2801	82	7	in	in	ADP
issue-2801	82	8	social	social	ADJ
issue-2801	82	9	issues	issue	NOUN
issue-2801	82	10	,	,	PUNCT
issue-2801	82	11	kpmg	kpmg	PROPN
issue-2801	82	12	initiated	initiate	VERB
issue-2801	82	13	the	the	DET
issue-2801	82	14	monitoring	monitoring	NOUN
issue-2801	82	15	of	of	ADP
issue-2801	82	16	social	social	ADJ
issue-2801	82	17	activities	activity	NOUN
issue-2801	82	18	and	and	CCONJ
issue-2801	82	19	baltic	baltic	ADJ
issue-2801	82	20	journal	journal	NOUN
issue-2801	82	21	of	of	ADP
issue-2801	82	22	economic	economic	ADJ
issue-2801	82	23	studies	study	NOUN
issue-2801	82	24	50	50	NUM
issue-2801	82	25	vol	vol	NOUN
issue-2801	82	26	.	.	PUNCT
issue-2801	83	1	11	11	NUM
issue-2801	84	1	no	no	NOUN
issue-2801	84	2	.	.	NOUN
issue-2801	84	3	2	2	NUM
issue-2801	84	4	,	,	PUNCT
issue-2801	84	5	2025	2025	NUM
issue-2801	84	6	risk	risk	NOUN
issue-2801	84	7	management	management	NOUN
issue-2801	84	8	in	in	ADP
issue-2801	84	9	2022	2022	NUM
issue-2801	84	10	.	.	PUNCT
issue-2801	85	1	by	by	ADP
issue-2801	85	2	2024	2024	NUM
issue-2801	85	3	,	,	PUNCT
issue-2801	85	4	74	74	NUM
issue-2801	85	5	%	%	NOUN
issue-2801	85	6	of	of	ADP
issue-2801	85	7	g250	g250	PROPN
issue-2801	85	8	companies	company	NOUN
issue-2801	85	9	had	have	AUX
issue-2801	85	10	identified	identify	VERB
issue-2801	85	11	social	social	ADJ
issue-2801	85	12	risks	risk	NOUN
issue-2801	85	13	,	,	PUNCT
issue-2801	85	14	representing	represent	VERB
issue-2801	85	15	an	an	DET
issue-2801	85	16	increase	increase	NOUN
issue-2801	85	17	from	from	ADP
issue-2801	85	18	49	49	NUM
issue-2801	85	19	%	%	NOUN
issue-2801	85	20	two	two	NUM
issue-2801	85	21	years	year	NOUN
issue-2801	85	22	prior	prior	ADV
issue-2801	85	23	,	,	PUNCT
issue-2801	85	24	while	while	SCONJ
issue-2801	85	25	51	51	NUM
issue-2801	85	26	%	%	NOUN
issue-2801	85	27	of	of	ADP
issue-2801	85	28	n100	n100	PROPN
issue-2801	85	29	companies	company	NOUN
issue-2801	85	30	had	have	AUX
issue-2801	85	31	done	do	VERB
issue-2801	85	32	so	so	ADV
issue-2801	85	33	,	,	PUNCT
issue-2801	85	34	in	in	ADP
issue-2801	85	35	comparison	comparison	NOUN
issue-2801	85	36	to	to	ADP
issue-2801	85	37	43	43	NUM
issue-2801	85	38	%	%	NOUN
issue-2801	85	39	in	in	ADP
issue-2801	85	40	2022	2022	NUM
issue-2801	85	41	.	.	PUNCT
issue-2801	86	1	large	large	ADJ
issue-2801	86	2	companies	company	NOUN
issue-2801	86	3	have	have	AUX
issue-2801	86	4	cited	cite	VERB
issue-2801	86	5	governance	governance	NOUN
issue-2801	86	6	risk	risk	NOUN
issue-2801	86	7	more	more	ADV
issue-2801	86	8	frequently	frequently	ADV
issue-2801	86	9	than	than	ADP
issue-2801	86	10	climate	climate	NOUN
issue-2801	86	11	and	and	CCONJ
issue-2801	86	12	social	social	ADJ
issue-2801	86	13	risks	risk	NOUN
issue-2801	86	14	:	:	PUNCT
issue-2801	86	15	77	77	NUM
issue-2801	86	16	%	%	NOUN
issue-2801	86	17	in	in	ADP
issue-2801	86	18	2024	2024	NUM
issue-2801	86	19	compared	compare	VERB
issue-2801	86	20	to	to	ADP
issue-2801	86	21	33	33	NUM
issue-2801	86	22	%	%	NOUN
issue-2801	86	23	in	in	ADP
issue-2801	86	24	2022	2022	NUM
issue-2801	86	25	.	.	PUNCT
issue-2801	87	1	from	from	ADP
issue-2801	87	2	2022	2022	NUM
issue-2801	87	3	to	to	ADP
issue-2801	87	4	2024	2024	NUM
issue-2801	87	5	,	,	PUNCT
issue-2801	87	6	the	the	DET
issue-2801	87	7	majority	majority	NOUN
issue-2801	87	8	of	of	ADP
issue-2801	87	9	surveyed	survey	VERB
issue-2801	87	10	companies	company	NOUN
issue-2801	87	11	reported	report	VERB
issue-2801	87	12	achieving	achieve	VERB
issue-2801	87	13	certain	certain	ADJ
issue-2801	87	14	sdgs	sdgs	NOUN
issue-2801	87	15	:	:	PUNCT
issue-2801	87	16	79	79	NUM
issue-2801	87	17	%	%	NOUN
issue-2801	87	18	of	of	ADP
issue-2801	87	19	national	national	ADJ
issue-2801	87	20	100	100	NUM
issue-2801	87	21	(	(	PUNCT
issue-2801	87	22	n100	n100	NUM
issue-2801	87	23	)	)	PUNCT
issue-2801	87	24	companies	company	NOUN
issue-2801	87	25	and	and	CCONJ
issue-2801	87	26	96	96	NUM
issue-2801	87	27	%	%	NOUN
issue-2801	87	28	of	of	ADP
issue-2801	87	29	the	the	DET
issue-2801	87	30	world	world	NOUN
issue-2801	87	31	's	's	PART
issue-2801	87	32	largest	large	ADJ
issue-2801	87	33	250	250	NUM
issue-2801	87	34	companies	company	NOUN
issue-2801	87	35	(	(	PUNCT
issue-2801	87	36	g250	g250	PROPN
issue-2801	87	37	)	)	PUNCT
issue-2801	87	38	(	(	PUNCT
issue-2801	87	39	kpmg	kpmg	PROPN
issue-2801	87	40	2024	2024	NUM
issue-2801	87	41	)	)	PUNCT
issue-2801	87	42	.	.	PUNCT
issue-2801	88	1	4	4	X
issue-2801	88	2	.	.	NOUN
issue-2801	88	3	results	result	NOUN
issue-2801	88	4	and	and	CCONJ
issue-2801	88	5	discussion	discussion	NOUN
issue-2801	88	6	the	the	DET
issue-2801	88	7	un	un	PROPN
issue-2801	88	8	introduced	introduce	VERB
issue-2801	88	9	the	the	DET
issue-2801	88	10	sdgs	sdgs	NOUN
issue-2801	88	11	as	as	ADP
issue-2801	88	12	a	a	DET
issue-2801	88	13	roadmap	roadmap	NOUN
issue-2801	88	14	to	to	PART
issue-2801	88	15	achieve	achieve	VERB
issue-2801	88	16	a	a	DET
issue-2801	88	17	better	well	ADJ
issue-2801	88	18	and	and	CCONJ
issue-2801	88	19	more	more	ADV
issue-2801	88	20	sustainable	sustainable	ADJ
issue-2801	88	21	future	future	NOUN
issue-2801	88	22	for	for	ADP
issue-2801	88	23	all	all	PRON
issue-2801	88	24	,	,	PUNCT
issue-2801	88	25	addressing	address	VERB
issue-2801	88	26	global	global	ADJ
issue-2801	88	27	challenges	challenge	NOUN
issue-2801	88	28	such	such	ADJ
issue-2801	88	29	as	as	ADP
issue-2801	88	30	poverty	poverty	NOUN
issue-2801	88	31	,	,	PUNCT
issue-2801	88	32	inequality	inequality	NOUN
issue-2801	88	33	,	,	PUNCT
issue-2801	88	34	climate	climate	NOUN
issue-2801	88	35	change	change	NOUN
issue-2801	88	36	,	,	PUNCT
issue-2801	88	37	environmental	environmental	ADJ
issue-2801	88	38	degradation	degradation	NOUN
issue-2801	88	39	,	,	PUNCT
issue-2801	88	40	peace	peace	NOUN
issue-2801	88	41	and	and	CCONJ
issue-2801	88	42	justice	justice	NOUN
issue-2801	88	43	.	.	PUNCT
issue-2801	89	1	civil	civil	ADJ
issue-2801	89	2	society	society	NOUN
issue-2801	89	3	institutions	institution	NOUN
issue-2801	89	4	are	be	AUX
issue-2801	89	5	primarily	primarily	ADV
issue-2801	89	6	focused	focus	VERB
issue-2801	89	7	on	on	ADP
issue-2801	89	8	achieving	achieve	VERB
issue-2801	89	9	most	most	ADJ
issue-2801	89	10	of	of	ADP
issue-2801	89	11	the	the	DET
issue-2801	89	12	unproclaimed	unproclaimed	ADJ
issue-2801	89	13	goals	goal	NOUN
issue-2801	89	14	to	to	PART
issue-2801	89	15	ensure	ensure	VERB
issue-2801	89	16	sustainable	sustainable	ADJ
issue-2801	89	17	societal	societal	ADJ
issue-2801	89	18	development	development	NOUN
issue-2801	89	19	.	.	PUNCT
issue-2801	90	1	non	non	ADJ
issue-2801	90	2	-	-	ADJ
issue-2801	90	3	financial	financial	ADJ
issue-2801	90	4	reporting	reporting	NOUN
issue-2801	90	5	has	have	AUX
issue-2801	90	6	become	become	VERB
issue-2801	90	7	a	a	DET
issue-2801	90	8	universal	universal	ADJ
issue-2801	90	9	practice	practice	NOUN
issue-2801	90	10	and	and	CCONJ
issue-2801	90	11	continues	continue	VERB
issue-2801	90	12	to	to	PART
issue-2801	90	13	grow	grow	VERB
issue-2801	90	14	globally	globally	ADV
issue-2801	90	15	.	.	PUNCT
issue-2801	91	1	at	at	ADP
issue-2801	91	2	a	a	DET
issue-2801	91	3	time	time	NOUN
issue-2801	91	4	when	when	SCONJ
issue-2801	91	5	the	the	DET
issue-2801	91	6	world	world	NOUN
issue-2801	91	7	is	be	AUX
issue-2801	91	8	suffering	suffer	VERB
issue-2801	91	9	from	from	ADP
issue-2801	91	10	pandemics	pandemic	NOUN
issue-2801	91	11	,	,	PUNCT
issue-2801	91	12	armed	armed	ADJ
issue-2801	91	13	conflicts	conflict	NOUN
issue-2801	91	14	and	and	CCONJ
issue-2801	91	15	wars	war	NOUN
issue-2801	91	16	,	,	PUNCT
issue-2801	91	17	social	social	ADJ
issue-2801	91	18	responsibility	responsibility	NOUN
issue-2801	91	19	has	have	AUX
issue-2801	91	20	become	become	VERB
issue-2801	91	21	particularly	particularly	ADV
issue-2801	91	22	important	important	ADJ
issue-2801	91	23	.	.	PUNCT
issue-2801	92	1	people	people	NOUN
issue-2801	92	2	's	's	PART
issue-2801	92	3	awareness	awareness	NOUN
issue-2801	92	4	of	of	ADP
issue-2801	92	5	their	their	PRON
issue-2801	92	6	rights	right	NOUN
issue-2801	92	7	,	,	PUNCT
issue-2801	92	8	governmental	governmental	ADJ
issue-2801	92	9	and	and	CCONJ
issue-2801	92	10	non	non	ADJ
issue-2801	92	11	-	-	ADJ
issue-2801	92	12	governmental	governmental	ADJ
issue-2801	92	13	programmes	programme	NOUN
issue-2801	92	14	,	,	PUNCT
issue-2801	92	15	responsibilities	responsibility	NOUN
issue-2801	92	16	,	,	PUNCT
issue-2801	92	17	community	community	NOUN
issue-2801	92	18	priorities	priority	NOUN
issue-2801	92	19	,	,	PUNCT
issue-2801	92	20	emerging	emerge	VERB
issue-2801	92	21	problems	problem	NOUN
issue-2801	92	22	and	and	CCONJ
issue-2801	92	23	solutions	solution	NOUN
issue-2801	92	24	is	be	AUX
issue-2801	92	25	now	now	ADV
issue-2801	92	26	vital	vital	ADJ
issue-2801	92	27	.	.	PUNCT
issue-2801	93	1	the	the	DET
issue-2801	93	2	most	most	ADV
issue-2801	93	3	significant	significant	ADJ
issue-2801	93	4	recommendations	recommendation	NOUN
issue-2801	93	5	and	and	CCONJ
issue-2801	93	6	requirements	requirement	NOUN
issue-2801	93	7	of	of	ADP
issue-2801	93	8	public	public	ADJ
issue-2801	93	9	professional	professional	ADJ
issue-2801	93	10	organisations	organisation	NOUN
issue-2801	93	11	and	and	CCONJ
issue-2801	93	12	institutions	institution	NOUN
issue-2801	93	13	regarding	regard	VERB
issue-2801	93	14	the	the	DET
issue-2801	93	15	disclosure	disclosure	NOUN
issue-2801	93	16	of	of	ADP
issue-2801	93	17	non	non	ADJ
issue-2801	93	18	-	-	ADJ
issue-2801	93	19	financial	financial	ADJ
issue-2801	93	20	or	or	CCONJ
issue-2801	93	21	sustainability	sustainability	NOUN
issue-2801	93	22	reporting	reporting	NOUN
issue-2801	93	23	include	include	VERB
issue-2801	93	24	the	the	DET
issue-2801	93	25	following	following	NOUN
issue-2801	93	26	:	:	PUNCT
issue-2801	93	27	the	the	DET
issue-2801	93	28	global	global	ADJ
issue-2801	93	29	reporting	reporting	NOUN
issue-2801	93	30	initiative	initiative	NOUN
issue-2801	93	31	(	(	PUNCT
issue-2801	93	32	gri	gri	PROPN
issue-2801	93	33	)	)	PUNCT
issue-2801	93	34	;	;	PUNCT
issue-2801	93	35	the	the	DET
issue-2801	93	36	international	international	ADJ
issue-2801	93	37	accounting	accounting	NOUN
issue-2801	93	38	standards	standard	NOUN
issue-2801	93	39	board	board	NOUN
issue-2801	93	40	(	(	PUNCT
issue-2801	93	41	iasb	iasb	PROPN
issue-2801	93	42	)	)	PUNCT
issue-2801	93	43	,	,	PUNCT
issue-2801	93	44	a	a	DET
issue-2801	93	45	constituent	constituent	NOUN
issue-2801	93	46	of	of	ADP
issue-2801	93	47	the	the	DET
issue-2801	93	48	ifrs	ifrs	PROPN
issue-2801	93	49	foundation	foundation	PROPN
issue-2801	93	50	;	;	PUNCT
issue-2801	93	51	the	the	DET
issue-2801	93	52	international	international	ADJ
issue-2801	93	53	sustainability	sustainability	NOUN
issue-2801	93	54	standards	standard	NOUN
issue-2801	93	55	board	board	NOUN
issue-2801	93	56	(	(	PUNCT
issue-2801	93	57	issb	issb	NOUN
issue-2801	93	58	)	)	PUNCT
issue-2801	93	59	;	;	PUNCT
issue-2801	93	60	the	the	DET
issue-2801	93	61	value	value	NOUN
issue-2801	93	62	reporting	report	VERB
issue-2801	93	63	foundation	foundation	NOUN
issue-2801	93	64	;	;	PUNCT
issue-2801	93	65	the	the	DET
issue-2801	93	66	climate	climate	NOUN
issue-2801	93	67	disclosure	disclosure	NOUN
issue-2801	93	68	standards	standard	NOUN
issue-2801	93	69	board	board	NOUN
issue-2801	93	70	(	(	PUNCT
issue-2801	93	71	cdsb	cdsb	PROPN
issue-2801	93	72	)	)	PUNCT
issue-2801	93	73	;	;	PUNCT
issue-2801	93	74	and	and	CCONJ
issue-2801	93	75	the	the	DET
issue-2801	93	76	task	task	NOUN
issue-2801	93	77	force	force	NOUN
issue-2801	93	78	on	on	ADP
issue-2801	93	79	climate	climate	NOUN
issue-2801	93	80	-	-	PUNCT
issue-2801	93	81	related	relate	VERB
issue-2801	93	82	financial	financial	ADJ
issue-2801	93	83	disclosures	disclosure	NOUN
issue-2801	93	84	(	(	PUNCT
issue-2801	93	85	tcfd	tcfd	NOUN
issue-2801	93	86	)	)	PUNCT
issue-2801	93	87	.	.	PUNCT
issue-2801	94	1	the	the	DET
issue-2801	94	2	evolution	evolution	NOUN
issue-2801	94	3	and	and	CCONJ
issue-2801	94	4	development	development	NOUN
issue-2801	94	5	of	of	ADP
issue-2801	94	6	non	non	ADJ
issue-2801	94	7	-	-	ADJ
issue-2801	94	8	financial	financial	ADJ
issue-2801	94	9	reporting	reporting	NOUN
issue-2801	94	10	in	in	ADP
issue-2801	94	11	the	the	DET
issue-2801	94	12	context	context	NOUN
issue-2801	94	13	of	of	ADP
issue-2801	94	14	sustainability	sustainability	NOUN
issue-2801	94	15	is	be	AUX
issue-2801	94	16	illustrated	illustrate	VERB
issue-2801	94	17	in	in	ADP
issue-2801	94	18	table	table	NOUN
issue-2801	94	19	1	1	NUM
issue-2801	94	20	.	.	PUNCT
issue-2801	95	1	the	the	DET
issue-2801	95	2	significance	significance	NOUN
issue-2801	95	3	of	of	ADP
issue-2801	95	4	disclosing	disclose	VERB
issue-2801	95	5	non	non	ADJ
issue-2801	95	6	-	-	ADJ
issue-2801	95	7	financial	financial	ADJ
issue-2801	95	8	information	information	NOUN
issue-2801	95	9	in	in	ADP
issue-2801	95	10	reporting	reporting	NOUN
issue-2801	95	11	was	be	AUX
issue-2801	95	12	underscored	underscore	VERB
issue-2801	95	13	in	in	ADP
issue-2801	95	14	the	the	DET
issue-2801	95	15	eu	eu	PROPN
issue-2801	95	16	directive	directive	NOUN
issue-2801	95	17	2014/95	2014/95	PROPN
issue-2801	95	18	/	/	SYM
issue-2801	95	19	eu	eu	PROPN
issue-2801	95	20	,	,	PUNCT
issue-2801	95	21	which	which	PRON
issue-2801	95	22	pertains	pertain	VERB
issue-2801	95	23	to	to	ADP
issue-2801	95	24	the	the	DET
issue-2801	95	25	disclosure	disclosure	NOUN
issue-2801	95	26	of	of	ADP
issue-2801	95	27	non	non	ADJ
issue-2801	95	28	-	-	ADJ
issue-2801	95	29	financial	financial	ADJ
issue-2801	95	30	information	information	NOUN
issue-2801	95	31	and	and	CCONJ
issue-2801	95	32	information	information	NOUN
issue-2801	95	33	on	on	ADP
issue-2801	95	34	the	the	DET
issue-2801	95	35	size	size	NOUN
issue-2801	95	36	,	,	PUNCT
issue-2801	95	37	structure	structure	NOUN
issue-2801	95	38	,	,	PUNCT
issue-2801	95	39	performance	performance	NOUN
issue-2801	95	40	,	,	PUNCT
issue-2801	95	41	and	and	CCONJ
issue-2801	95	42	risks	risk	NOUN
issue-2801	95	43	related	relate	VERB
issue-2801	95	44	to	to	ADP
issue-2801	95	45	social	social	ADJ
issue-2801	95	46	and	and	CCONJ
issue-2801	95	47	environmental	environmental	ADJ
issue-2801	95	48	policy	policy	NOUN
issue-2801	95	49	aspects	aspect	NOUN
issue-2801	95	50	and	and	CCONJ
issue-2801	95	51	relations	relation	NOUN
issue-2801	95	52	with	with	ADP
issue-2801	95	53	employees	employee	NOUN
issue-2801	95	54	.	.	PUNCT
issue-2801	96	1	the	the	DET
issue-2801	96	2	term	term	NOUN
issue-2801	96	3	"	"	PUNCT
issue-2801	96	4	non	non	ADJ
issue-2801	96	5	-	-	ADJ
issue-2801	96	6	financial	financial	ADJ
issue-2801	96	7	information	information	NOUN
issue-2801	96	8	"	"	PUNCT
issue-2801	96	9	is	be	AUX
issue-2801	96	10	predominantly	predominantly	ADV
issue-2801	96	11	associated	associate	VERB
issue-2801	96	12	with	with	ADP
issue-2801	96	13	the	the	DET
issue-2801	96	14	information	information	NOUN
issue-2801	96	15	that	that	PRON
issue-2801	96	16	should	should	AUX
issue-2801	96	17	be	be	AUX
issue-2801	96	18	incorporated	incorporate	VERB
issue-2801	96	19	within	within	ADP
issue-2801	96	20	the	the	DET
issue-2801	96	21	management	management	NOUN
issue-2801	96	22	report	report	NOUN
issue-2801	96	23	,	,	PUNCT
issue-2801	96	24	encompassing	encompass	VERB
issue-2801	96	25	aspects	aspect	NOUN
issue-2801	96	26	such	such	ADJ
issue-2801	96	27	as	as	ADP
issue-2801	96	28	societal	societal	ADJ
issue-2801	96	29	and	and	CCONJ
issue-2801	96	30	environmental	environmental	ADJ
issue-2801	96	31	impact	impact	NOUN
issue-2801	96	32	,	,	PUNCT
issue-2801	96	33	corporate	corporate	ADJ
issue-2801	96	34	social	social	ADJ
issue-2801	96	35	responsibility	responsibility	NOUN
issue-2801	96	36	,	,	PUNCT
issue-2801	96	37	intellectual	intellectual	ADJ
issue-2801	96	38	capital	capital	NOUN
issue-2801	96	39	,	,	PUNCT
issue-2801	96	40	risks	risk	NOUN
issue-2801	96	41	,	,	PUNCT
issue-2801	96	42	and	and	CCONJ
issue-2801	96	43	uncertainties	uncertainty	NOUN
issue-2801	96	44	of	of	ADP
issue-2801	96	45	the	the	DET
issue-2801	96	46	company	company	NOUN
issue-2801	96	47	(	(	PUNCT
issue-2801	96	48	ozeran	ozeran	NOUN
issue-2801	96	49	,	,	PUNCT
issue-2801	96	50	2024	2024	NUM
issue-2801	96	51	,	,	PUNCT
issue-2801	96	52	p.	p.	NOUN
issue-2801	96	53	283	283	NUM
issue-2801	96	54	)	)	PUNCT
issue-2801	96	55	.	.	PUNCT
issue-2801	97	1	the	the	DET
issue-2801	97	2	introduction	introduction	NOUN
issue-2801	97	3	of	of	ADP
issue-2801	97	4	the	the	DET
issue-2801	97	5	extra	extra	ADJ
issue-2801	97	6	-	-	ADJ
issue-2801	97	7	financial	financial	ADJ
issue-2801	97	8	performance	performance	NOUN
issue-2801	97	9	declaration	declaration	NOUN
issue-2801	97	10	is	be	AUX
issue-2801	97	11	a	a	DET
issue-2801	97	12	prerequisite	prerequisite	NOUN
issue-2801	97	13	for	for	ADP
issue-2801	97	14	the	the	DET
issue-2801	97	15	creation	creation	NOUN
issue-2801	97	16	and	and	CCONJ
issue-2801	97	17	publication	publication	NOUN
issue-2801	97	18	of	of	ADP
issue-2801	97	19	an	an	DET
issue-2801	97	20	annual	annual	ADJ
issue-2801	97	21	report	report	NOUN
issue-2801	97	22	,	,	PUNCT
issue-2801	97	23	which	which	PRON
issue-2801	97	24	is	be	AUX
issue-2801	97	25	then	then	ADV
issue-2801	97	26	certified	certify	VERB
issue-2801	97	27	by	by	ADP
issue-2801	97	28	auditors	auditor	NOUN
issue-2801	97	29	.	.	PUNCT
issue-2801	98	1	the	the	DET
issue-2801	98	2	non	non	ADJ
issue-2801	98	3	-	-	ADJ
issue-2801	98	4	financial	financial	ADJ
issue-2801	98	5	report	report	NOUN
issue-2801	98	6	(	(	PUNCT
issue-2801	98	7	declaration	declaration	NOUN
issue-2801	98	8	)	)	PUNCT
issue-2801	98	9	is	be	AUX
issue-2801	98	10	required	require	VERB
issue-2801	98	11	to	to	PART
issue-2801	98	12	disclose	disclose	VERB
issue-2801	98	13	information	information	NOUN
issue-2801	98	14	regarding	regard	VERB
issue-2801	98	15	social	social	ADJ
issue-2801	98	16	,	,	PUNCT
issue-2801	98	17	environmental	environmental	ADJ
issue-2801	98	18	,	,	PUNCT
issue-2801	98	19	and	and	CCONJ
issue-2801	98	20	societal	societal	ADJ
issue-2801	98	21	issues	issue	NOUN
issue-2801	98	22	pertaining	pertain	VERB
issue-2801	98	23	to	to	ADP
issue-2801	98	24	the	the	DET
issue-2801	98	25	company	company	NOUN
issue-2801	98	26	's	's	PART
issue-2801	98	27	activities	activity	NOUN
issue-2801	98	28	and	and	CCONJ
issue-2801	98	29	the	the	DET
issue-2801	98	30	policy	policy	NOUN
issue-2801	98	31	implemented	implement	VERB
issue-2801	98	32	to	to	PART
issue-2801	98	33	manage	manage	VERB
issue-2801	98	34	risks	risk	NOUN
issue-2801	98	35	.	.	PUNCT
issue-2801	99	1	consequently	consequently	ADV
issue-2801	99	2	,	,	PUNCT
issue-2801	99	3	large	large	ADJ
issue-2801	99	4	companies	company	NOUN
issue-2801	99	5	that	that	PRON
issue-2801	99	6	are	be	AUX
issue-2801	99	7	of	of	ADP
issue-2801	99	8	public	public	ADJ
issue-2801	99	9	interest	interest	NOUN
issue-2801	99	10	and	and	CCONJ
issue-2801	99	11	exceed	exceed	VERB
issue-2801	99	12	the	the	DET
issue-2801	99	13	average	average	ADJ
issue-2801	99	14	number	number	NOUN
issue-2801	99	15	of	of	ADP
issue-2801	99	16	employees	employee	NOUN
issue-2801	99	17	of	of	ADP
issue-2801	99	18	500	500	NUM
issue-2801	99	19	people	people	NOUN
issue-2801	99	20	during	during	ADP
issue-2801	99	21	the	the	DET
issue-2801	99	22	financial	financial	ADJ
issue-2801	99	23	year	year	NOUN
issue-2801	99	24	are	be	AUX
issue-2801	99	25	obligated	obligate	VERB
issue-2801	99	26	to	to	PART
issue-2801	99	27	include	include	VERB
issue-2801	99	28	a	a	DET
issue-2801	99	29	non	non	ADJ
issue-2801	99	30	-	-	ADJ
issue-2801	99	31	financial	financial	ADJ
issue-2801	99	32	report	report	NOUN
issue-2801	99	33	in	in	ADP
issue-2801	99	34	the	the	DET
issue-2801	99	35	management	management	NOUN
issue-2801	99	36	report	report	NOUN
issue-2801	99	37	.	.	PUNCT
issue-2801	100	1	this	this	DET
issue-2801	100	2	report	report	NOUN
issue-2801	100	3	must	must	AUX
issue-2801	100	4	contain	contain	VERB
issue-2801	100	5	information	information	NOUN
issue-2801	100	6	that	that	PRON
issue-2801	100	7	facilitates	facilitate	VERB
issue-2801	100	8	understanding	understanding	NOUN
issue-2801	100	9	of	of	ADP
issue-2801	100	10	the	the	DET
issue-2801	100	11	company	company	NOUN
issue-2801	100	12	's	's	PART
issue-2801	100	13	activities	activity	NOUN
issue-2801	100	14	and	and	CCONJ
issue-2801	100	15	development	development	NOUN
issue-2801	100	16	,	,	PUNCT
issue-2801	100	17	its	its	PRON
issue-2801	100	18	position	position	NOUN
issue-2801	100	19	,	,	PUNCT
issue-2801	100	20	and	and	CCONJ
issue-2801	100	21	the	the	DET
issue-2801	100	22	impact	impact	NOUN
issue-2801	100	23	of	of	ADP
issue-2801	100	24	its	its	PRON
issue-2801	100	25	activities	activity	NOUN
issue-2801	100	26	regarding	regard	VERB
issue-2801	100	27	environmental	environmental	ADJ
issue-2801	100	28	,	,	PUNCT
issue-2801	100	29	social	social	ADJ
issue-2801	100	30	issues	issue	NOUN
issue-2801	100	31	,	,	PUNCT
issue-2801	100	32	employee	employee	NOUN
issue-2801	100	33	relations	relation	NOUN
issue-2801	100	34	,	,	PUNCT
issue-2801	100	35	human	human	ADJ
issue-2801	100	36	rights	right	NOUN
issue-2801	100	37	,	,	PUNCT
issue-2801	100	38	and	and	CCONJ
issue-2801	100	39	the	the	DET
issue-2801	100	40	fight	fight	NOUN
issue-2801	100	41	against	against	ADP
issue-2801	100	42	corruption	corruption	NOUN
issue-2801	100	43	and	and	CCONJ
issue-2801	100	44	bribery	bribery	NOUN
issue-2801	100	45	(	(	PUNCT
issue-2801	100	46	eu	eu	PROPN
issue-2801	100	47	,	,	PUNCT
issue-2801	100	48	2014	2014	NUM
issue-2801	100	49	)	)	PUNCT
issue-2801	100	50	.	.	PUNCT
issue-2801	101	1	the	the	DET
issue-2801	101	2	non	non	ADJ
issue-2801	101	3	-	-	ADJ
issue-2801	101	4	financial	financial	ADJ
issue-2801	101	5	report	report	NOUN
issue-2801	101	6	discloses	disclose	VERB
issue-2801	101	7	information	information	NOUN
issue-2801	101	8	on	on	ADP
issue-2801	101	9	:	:	PUNCT
issue-2801	101	10	(	(	PUNCT
issue-2801	101	11	a	a	X
issue-2801	101	12	)	)	PUNCT
issue-2801	101	13	a	a	DET
issue-2801	101	14	brief	brief	ADJ
issue-2801	101	15	description	description	NOUN
issue-2801	101	16	of	of	ADP
issue-2801	101	17	the	the	DET
issue-2801	101	18	company	company	NOUN
issue-2801	101	19	's	's	PART
issue-2801	101	20	business	business	NOUN
issue-2801	101	21	model	model	NOUN
issue-2801	101	22	;	;	PUNCT
issue-2801	101	23	(	(	PUNCT
issue-2801	101	24	b	b	X
issue-2801	101	25	)	)	PUNCT
issue-2801	101	26	a	a	DET
issue-2801	101	27	description	description	NOUN
issue-2801	101	28	of	of	ADP
issue-2801	101	29	the	the	DET
issue-2801	101	30	company	company	NOUN
issue-2801	101	31	's	's	PART
issue-2801	101	32	policy	policy	NOUN
issue-2801	101	33	on	on	ADP
issue-2801	101	34	these	these	DET
issue-2801	101	35	issues	issue	NOUN
issue-2801	101	36	;	;	PUNCT
issue-2801	101	37	(	(	PUNCT
issue-2801	101	38	c	c	X
issue-2801	101	39	)	)	PUNCT
issue-2801	101	40	the	the	DET
issue-2801	101	41	results	result	NOUN
issue-2801	101	42	of	of	ADP
issue-2801	101	43	this	this	DET
issue-2801	101	44	policy	policy	NOUN
issue-2801	101	45	;	;	PUNCT
issue-2801	101	46	(	(	PUNCT
issue-2801	101	47	d	d	X
issue-2801	101	48	)	)	PUNCT
issue-2801	101	49	the	the	DET
issue-2801	101	50	main	main	ADJ
issue-2801	101	51	risks	risk	NOUN
issue-2801	101	52	related	relate	VERB
issue-2801	101	53	to	to	ADP
issue-2801	101	54	issues	issue	NOUN
issue-2801	101	55	related	relate	VERB
issue-2801	101	56	to	to	ADP
issue-2801	101	57	the	the	DET
issue-2801	101	58	company	company	NOUN
issue-2801	101	59	's	's	PART
issue-2801	101	60	activities	activity	NOUN
issue-2801	101	61	,	,	PUNCT
issue-2801	101	62	including	include	VERB
issue-2801	101	63	its	its	PRON
issue-2801	101	64	business	business	NOUN
issue-2801	101	65	relationships	relationship	NOUN
issue-2801	101	66	,	,	PUNCT
issue-2801	101	67	products	product	NOUN
issue-2801	101	68	or	or	CCONJ
issue-2801	101	69	services	service	NOUN
issue-2801	101	70	that	that	PRON
issue-2801	101	71	may	may	AUX
issue-2801	101	72	have	have	VERB
issue-2801	101	73	a	a	DET
issue-2801	101	74	negative	negative	ADJ
issue-2801	101	75	impact	impact	NOUN
issue-2801	101	76	in	in	ADP
issue-2801	101	77	these	these	DET
issue-2801	101	78	areas	area	NOUN
issue-2801	101	79	,	,	PUNCT
issue-2801	101	80	and	and	CCONJ
issue-2801	101	81	how	how	SCONJ
issue-2801	101	82	the	the	DET
issue-2801	101	83	company	company	NOUN
issue-2801	101	84	manages	manage	VERB
issue-2801	101	85	these	these	DET
issue-2801	101	86	risks	risk	NOUN
issue-2801	101	87	;	;	PUNCT
issue-2801	101	88	(	(	PUNCT
issue-2801	101	89	e	e	NOUN
issue-2801	101	90	)	)	PUNCT
issue-2801	101	91	non	non	ADJ
issue-2801	101	92	-	-	ADJ
issue-2801	101	93	financial	financial	ADJ
issue-2801	101	94	key	key	ADJ
issue-2801	101	95	performance	performance	NOUN
issue-2801	101	96	indicators	indicator	NOUN
issue-2801	101	97	(	(	PUNCT
issue-2801	101	98	eu	eu	PROPN
issue-2801	101	99	,	,	PUNCT
issue-2801	101	100	2014	2014	NUM
issue-2801	101	101	)	)	PUNCT
issue-2801	101	102	.	.	PUNCT
issue-2801	102	1	the	the	DET
issue-2801	102	2	advancement	advancement	NOUN
issue-2801	102	3	of	of	ADP
issue-2801	102	4	non	non	ADJ
issue-2801	102	5	-	-	ADJ
issue-2801	102	6	financial	financial	ADJ
issue-2801	102	7	reporting	reporting	NOUN
issue-2801	102	8	is	be	AUX
issue-2801	102	9	contingent	contingent	ADJ
issue-2801	102	10	upon	upon	SCONJ
issue-2801	102	11	the	the	DET
issue-2801	102	12	evolution	evolution	NOUN
issue-2801	102	13	,	,	PUNCT
issue-2801	102	14	implementation	implementation	NOUN
issue-2801	102	15	,	,	PUNCT
issue-2801	102	16	and	and	CCONJ
issue-2801	102	17	subsequent	subsequent	ADJ
issue-2801	102	18	refinement	refinement	NOUN
issue-2801	102	19	of	of	ADP
issue-2801	102	20	specific	specific	ADJ
issue-2801	102	21	international	international	ADJ
issue-2801	102	22	standards	standard	NOUN
issue-2801	102	23	,	,	PUNCT
issue-2801	102	24	particularly	particularly	ADV
issue-2801	102	25	those	those	PRON
issue-2801	102	26	pertaining	pertain	VERB
issue-2801	102	27	to	to	ADP
issue-2801	102	28	non	non	ADJ
issue-2801	102	29	-	-	ADJ
issue-2801	102	30	financial	financial	ADJ
issue-2801	102	31	reporting	reporting	NOUN
issue-2801	102	32	.	.	PUNCT
issue-2801	103	1	for	for	ADP
issue-2801	103	2	instance	instance	NOUN
issue-2801	103	3	,	,	PUNCT
issue-2801	103	4	the	the	DET
issue-2801	103	5	ifrs	ifrs	PROPN
issue-2801	103	6	sustainability	sustainability	NOUN
issue-2801	103	7	standards	standard	NOUN
issue-2801	103	8	delineate	delineate	VERB
issue-2801	103	9	a	a	DET
issue-2801	103	10	process	process	NOUN
issue-2801	103	11	predicated	predicate	VERB
issue-2801	103	12	on	on	ADP
issue-2801	103	13	integrated	integrated	ADJ
issue-2801	103	14	thinking	thinking	NOUN
issue-2801	103	15	,	,	PUNCT
issue-2801	103	16	the	the	DET
issue-2801	103	17	consequence	consequence	NOUN
issue-2801	103	18	of	of	ADP
issue-2801	103	19	which	which	PRON
issue-2801	103	20	is	be	AUX
issue-2801	103	21	a	a	DET
issue-2801	103	22	periodic	periodic	ADJ
issue-2801	103	23	integrated	integrate	VERB
issue-2801	103	24	report	report	NOUN
issue-2801	103	25	of	of	ADP
issue-2801	103	26	the	the	DET
issue-2801	103	27	organisation	organisation	NOUN
issue-2801	103	28	on	on	ADP
issue-2801	103	29	the	the	DET
issue-2801	103	30	creation	creation	NOUN
issue-2801	103	31	,	,	PUNCT
issue-2801	103	32	preservation	preservation	NOUN
issue-2801	103	33	,	,	PUNCT
issue-2801	103	34	or	or	CCONJ
issue-2801	103	35	gradual	gradual	ADJ
issue-2801	103	36	loss	loss	NOUN
issue-2801	103	37	of	of	ADP
issue-2801	103	38	its	its	PRON
issue-2801	103	39	value	value	NOUN
issue-2801	103	40	(	(	PUNCT
issue-2801	103	41	iirc	iirc	ADJ
issue-2801	103	42	,	,	PUNCT
issue-2801	103	43	2021	2021	NUM
issue-2801	103	44	)	)	PUNCT
issue-2801	103	45	.	.	PUNCT
issue-2801	104	1	consequently	consequently	ADV
issue-2801	104	2	,	,	PUNCT
issue-2801	104	3	the	the	DET
issue-2801	104	4	process	process	NOUN
issue-2801	104	5	of	of	ADP
issue-2801	104	6	integrated	integrated	ADJ
issue-2801	104	7	thinking	thinking	NOUN
issue-2801	104	8	that	that	PRON
issue-2801	104	9	leads	lead	VERB
issue-2801	104	10	to	to	ADP
issue-2801	104	11	responsible	responsible	ADJ
issue-2801	104	12	decision	decision	NOUN
issue-2801	104	13	-	-	PUNCT
issue-2801	104	14	making	making	NOUN
issue-2801	104	15	is	be	AUX
issue-2801	104	16	referred	refer	VERB
issue-2801	104	17	to	to	ADP
issue-2801	104	18	as	as	ADP
issue-2801	104	19	integrated	integrated	ADJ
issue-2801	104	20	reporting	reporting	NOUN
issue-2801	104	21	.	.	PUNCT
issue-2801	105	1	in	in	ADP
issue-2801	105	2	addition	addition	NOUN
issue-2801	105	3	to	to	ADP
issue-2801	105	4	the	the	DET
issue-2801	105	5	international	international	ADJ
issue-2801	105	6	integrated	integrated	ADJ
issue-2801	105	7	reporting	reporting	NOUN
issue-2801	105	8	standards	standard	NOUN
issue-2801	105	9	,	,	PUNCT
issue-2801	105	10	other	other	ADJ
issue-2801	105	11	significant	significant	ADJ
issue-2801	105	12	documents	document	NOUN
issue-2801	105	13	on	on	ADP
issue-2801	105	14	non	non	ADJ
issue-2801	105	15	-	-	ADJ
issue-2801	105	16	financial	financial	ADJ
issue-2801	105	17	reporting	reporting	NOUN
issue-2801	105	18	include	include	VERB
issue-2801	105	19	the	the	DET
issue-2801	105	20	global	global	ADJ
issue-2801	105	21	reporting	reporting	NOUN
issue-2801	105	22	initiative	initiative	NOUN
issue-2801	105	23	(	(	PUNCT
issue-2801	105	24	gri	gri	NOUN
issue-2801	105	25	)	)	PUNCT
issue-2801	105	26	standards	standard	NOUN
issue-2801	105	27	.	.	PUNCT
issue-2801	106	1	it	it	PRON
issue-2801	106	2	is	be	AUX
issue-2801	106	3	important	important	ADJ
issue-2801	106	4	to	to	PART
issue-2801	106	5	note	note	VERB
issue-2801	106	6	that	that	SCONJ
issue-2801	106	7	the	the	DET
issue-2801	106	8	majority	majority	NOUN
issue-2801	106	9	of	of	ADP
issue-2801	106	10	these	these	DET
issue-2801	106	11	documents	document	NOUN
issue-2801	106	12	are	be	AUX
issue-2801	106	13	intended	intend	VERB
issue-2801	106	14	for	for	ADP
issue-2801	106	15	application	application	NOUN
issue-2801	106	16	by	by	ADP
issue-2801	106	17	large	large	ADJ
issue-2801	106	18	companies	company	NOUN
issue-2801	106	19	.	.	PUNCT
issue-2801	107	1	in	in	ADP
issue-2801	107	2	2021	2021	NUM
issue-2801	107	3	,	,	PUNCT
issue-2801	107	4	the	the	DET
issue-2801	107	5	release	release	NOUN
issue-2801	107	6	of	of	ADP
issue-2801	107	7	the	the	DET
issue-2801	107	8	ifrs	ifrs	PROPN
issue-2801	107	9	draft	draft	NOUN
issue-2801	107	10	management	management	NOUN
issue-2801	107	11	commentary	commentary	NOUN
issue-2801	107	12	was	be	AUX
issue-2801	107	13	accompanied	accompany	VERB
issue-2801	107	14	by	by	ADP
issue-2801	107	15	the	the	DET
issue-2801	107	16	scheduling	scheduling	NOUN
issue-2801	107	17	of	of	ADP
issue-2801	107	18	deliberations	deliberation	NOUN
issue-2801	107	19	within	within	ADP
issue-2801	107	20	the	the	DET
issue-2801	107	21	professional	professional	ADJ
issue-2801	107	22	community	community	NOUN
issue-2801	107	23	.	.	PUNCT
issue-2801	108	1	however	however	ADV
issue-2801	108	2	,	,	PUNCT
issue-2801	108	3	the	the	DET
issue-2801	108	4	promotion	promotion	NOUN
issue-2801	108	5	of	of	ADP
issue-2801	108	6	the	the	DET
issue-2801	108	7	project	project	NOUN
issue-2801	108	8	was	be	AUX
issue-2801	108	9	paused	pause	VERB
issue-2801	108	10	in	in	ADP
issue-2801	108	11	2022	2022	NUM
issue-2801	108	12	,	,	PUNCT
issue-2801	108	13	and	and	CCONJ
issue-2801	108	14	further	further	ADJ
issue-2801	108	15	consideration	consideration	NOUN
issue-2801	108	16	and	and	CCONJ
issue-2801	108	17	discussion	discussion	NOUN
issue-2801	108	18	of	of	ADP
issue-2801	108	19	the	the	DET
issue-2801	108	20	document	document	NOUN
issue-2801	108	21	were	be	AUX
issue-2801	108	22	postponed	postpone	VERB
issue-2801	108	23	until	until	ADP
issue-2801	108	24	2025	2025	NUM
issue-2801	108	25	(	(	PUNCT
issue-2801	108	26	iasb	iasb	NOUN
issue-2801	108	27	,	,	PUNCT
issue-2801	108	28	2022	2022	NUM
issue-2801	108	29	)	)	PUNCT
issue-2801	108	30	.	.	PUNCT
issue-2801	109	1	the	the	DET
issue-2801	109	2	management	management	NOUN
issue-2801	109	3	commentary	commentary	NOUN
issue-2801	109	4	is	be	AUX
issue-2801	109	5	utilised	utilise	VERB
issue-2801	109	6	as	as	ADP
issue-2801	109	7	an	an	DET
issue-2801	109	8	adjunct	adjunct	ADJ
issue-2801	109	9	to	to	ADP
issue-2801	109	10	the	the	DET
issue-2801	109	11	primary	primary	ADJ
issue-2801	109	12	financial	financial	ADJ
issue-2801	109	13	statements	statement	NOUN
issue-2801	109	14	,	,	PUNCT
issue-2801	109	15	providing	provide	VERB
issue-2801	109	16	supplementary	supplementary	ADJ
issue-2801	109	17	explanations	explanation	NOUN
issue-2801	109	18	,	,	PUNCT
issue-2801	109	19	discussions	discussion	NOUN
issue-2801	109	20	,	,	PUNCT
issue-2801	109	21	and	and	CCONJ
issue-2801	109	22	individual	individual	ADJ
issue-2801	109	23	analytical	analytical	ADJ
issue-2801	109	24	data	datum	NOUN
issue-2801	109	25	from	from	ADP
issue-2801	109	26	management	management	NOUN
issue-2801	109	27	.	.	PUNCT
issue-2801	110	1	the	the	DET
issue-2801	110	2	function	function	NOUN
issue-2801	110	3	of	of	ADP
issue-2801	110	4	the	the	DET
issue-2801	110	5	new	new	ADJ
issue-2801	110	6	documents	document	NOUN
issue-2801	110	7	is	be	AUX
issue-2801	110	8	to	to	PART
issue-2801	110	9	present	present	VERB
issue-2801	110	10	the	the	DET
issue-2801	110	11	management	management	NOUN
issue-2801	110	12	's	's	PART
issue-2801	110	13	perspective	perspective	NOUN
issue-2801	110	14	on	on	ADP
issue-2801	110	15	the	the	DET
issue-2801	110	16	factors	factor	NOUN
issue-2801	110	17	that	that	PRON
issue-2801	110	18	have	have	AUX
issue-2801	110	19	affected	affect	VERB
issue-2801	110	20	the	the	DET
issue-2801	110	21	company	company	NOUN
issue-2801	110	22	's	's	PART
issue-2801	110	23	financial	financial	ADJ
issue-2801	110	24	performance	performance	NOUN
issue-2801	110	25	and	and	CCONJ
issue-2801	110	26	financial	financial	ADJ
issue-2801	110	27	position	position	NOUN
issue-2801	110	28	,	,	PUNCT
issue-2801	110	29	as	as	ADV
issue-2801	110	30	well	well	ADV
issue-2801	110	31	as	as	ADP
issue-2801	110	32	the	the	DET
issue-2801	110	33	factors	factor	NOUN
issue-2801	110	34	that	that	PRON
issue-2801	110	35	may	may	AUX
issue-2801	110	36	affect	affect	VERB
issue-2801	110	37	the	the	DET
issue-2801	110	38	company	company	NOUN
issue-2801	110	39	's	's	PART
issue-2801	110	40	prospects	prospect	NOUN
issue-2801	110	41	(	(	PUNCT
issue-2801	110	42	iasb	iasb	NOUN
issue-2801	110	43	,	,	PUNCT
issue-2801	110	44	2021	2021	NUM
issue-2801	110	45	)	)	PUNCT
issue-2801	110	46	.	.	PUNCT
issue-2801	111	1	the	the	DET
issue-2801	111	2	management	management	NOUN
issue-2801	111	3	baltic	baltic	PROPN
issue-2801	111	4	journal	journal	PROPN
issue-2801	111	5	of	of	ADP
issue-2801	111	6	economic	economic	ADJ
issue-2801	111	7	studies	study	NOUN
issue-2801	111	8	51	51	NUM
issue-2801	111	9	vol	vol	NOUN
issue-2801	111	10	.	.	PUNCT
issue-2801	111	11	11	11	NUM
issue-2801	111	12	no	no	NOUN
issue-2801	111	13	.	.	NOUN
issue-2801	111	14	2	2	NUM
issue-2801	111	15	,	,	PUNCT
issue-2801	111	16	2025	2025	NUM
issue-2801	111	17	commentary	commentary	NOUN
issue-2801	111	18	draft	draft	NOUN
issue-2801	111	19	(	(	PUNCT
issue-2801	111	20	iasb	iasb	NOUN
issue-2801	111	21	,	,	PUNCT
issue-2801	111	22	2021	2021	NUM
issue-2801	111	23	)	)	PUNCT
issue-2801	111	24	plans	plan	VERB
issue-2801	111	25	to	to	PART
issue-2801	111	26	develop	develop	VERB
issue-2801	111	27	a	a	DET
issue-2801	111	28	comprehensive	comprehensive	ADJ
issue-2801	111	29	set	set	NOUN
issue-2801	111	30	of	of	ADP
issue-2801	111	31	requirements	requirement	NOUN
issue-2801	111	32	and	and	CCONJ
issue-2801	111	33	guidelines	guideline	NOUN
issue-2801	111	34	that	that	PRON
issue-2801	111	35	will	will	AUX
issue-2801	111	36	allow	allow	VERB
issue-2801	111	37	companies	company	NOUN
issue-2801	111	38	to	to	PART
issue-2801	111	39	combine	combine	VERB
issue-2801	111	40	,	,	PUNCT
issue-2801	111	41	in	in	ADP
issue-2801	111	42	a	a	DET
issue-2801	111	43	single	single	ADJ
issue-2801	111	44	,	,	PUNCT
issue-2801	111	45	concise	concise	ADJ
issue-2801	111	46	,	,	PUNCT
issue-2801	111	47	and	and	CCONJ
issue-2801	111	48	consistent	consistent	ADJ
issue-2801	111	49	description	description	NOUN
issue-2801	111	50	,	,	PUNCT
issue-2801	111	51	information	information	NOUN
issue-2801	111	52	on	on	ADP
issue-2801	111	53	financial	financial	ADJ
issue-2801	111	54	,	,	PUNCT
issue-2801	111	55	sustainable	sustainable	ADJ
issue-2801	111	56	development	development	NOUN
issue-2801	111	57	-	-	PUNCT
issue-2801	111	58	related	relate	VERB
issue-2801	111	59	,	,	PUNCT
issue-2801	111	60	and	and	CCONJ
issue-2801	111	61	other	other	ADJ
issue-2801	111	62	factors	factor	NOUN
issue-2801	111	63	that	that	PRON
issue-2801	111	64	are	be	AUX
issue-2801	111	65	fundamental	fundamental	ADJ
issue-2801	111	66	to	to	ADP
issue-2801	111	67	the	the	DET
issue-2801	111	68	company	company	NOUN
issue-2801	111	69	's	's	PART
issue-2801	111	70	ability	ability	NOUN
issue-2801	111	71	to	to	PART
issue-2801	111	72	create	create	VERB
issue-2801	111	73	value	value	NOUN
issue-2801	111	74	and	and	CCONJ
issue-2801	111	75	generate	generate	VERB
issue-2801	111	76	cash	cash	NOUN
issue-2801	111	77	flows	flow	NOUN
issue-2801	111	78	,	,	PUNCT
issue-2801	111	79	including	include	VERB
issue-2801	111	80	in	in	ADP
issue-2801	111	81	the	the	DET
issue-2801	111	82	long	long	ADJ
issue-2801	111	83	term	term	NOUN
issue-2801	111	84	.	.	PUNCT
issue-2801	112	1	in	in	ADP
issue-2801	112	2	2022	2022	NUM
issue-2801	112	3	,	,	PUNCT
issue-2801	112	4	there	there	PRON
issue-2801	112	5	were	be	VERB
issue-2801	112	6	global	global	ADJ
issue-2801	112	7	changes	change	NOUN
issue-2801	112	8	in	in	ADP
issue-2801	112	9	the	the	DET
issue-2801	112	10	approaches	approach	NOUN
issue-2801	112	11	to	to	ADP
issue-2801	112	12	sustainable	sustainable	ADJ
issue-2801	112	13	development	development	NOUN
issue-2801	112	14	reporting	reporting	NOUN
issue-2801	112	15	:	:	PUNCT
issue-2801	112	16	the	the	DET
issue-2801	112	17	european	european	ADJ
issue-2801	112	18	directive	directive	NOUN
issue-2801	112	19	on	on	ADP
issue-2801	112	20	non	non	ADJ
issue-2801	112	21	-	-	ADJ
issue-2801	112	22	financial	financial	ADJ
issue-2801	112	23	reporting	reporting	NOUN
issue-2801	112	24	(	(	PUNCT
issue-2801	112	25	nfrd	nfrd	NOUN
issue-2801	112	26	)	)	PUNCT
issue-2801	112	27	was	be	AUX
issue-2801	112	28	replaced	replace	VERB
issue-2801	112	29	by	by	ADP
issue-2801	112	30	the	the	DET
issue-2801	112	31	corporate	corporate	ADJ
issue-2801	112	32	sustainability	sustainability	NOUN
issue-2801	112	33	reporting	report	VERB
issue-2801	112	34	directive	directive	NOUN
issue-2801	112	35	(	(	PUNCT
issue-2801	112	36	csrd	csrd	NOUN
issue-2801	112	37	)	)	PUNCT
issue-2801	112	38	.	.	PUNCT
issue-2801	113	1	the	the	DET
issue-2801	113	2	directive	directive	NOUN
issue-2801	113	3	was	be	AUX
issue-2801	113	4	implemented	implement	VERB
issue-2801	113	5	in	in	ADP
issue-2801	113	6	2024	2024	NUM
issue-2801	113	7	,	,	PUNCT
issue-2801	113	8	and	and	CCONJ
issue-2801	113	9	now	now	ADV
issue-2801	113	10	requires	require	VERB
issue-2801	113	11	the	the	DET
issue-2801	113	12	inclusion	inclusion	NOUN
issue-2801	113	13	of	of	ADP
issue-2801	113	14	information	information	NOUN
issue-2801	113	15	on	on	ADP
issue-2801	113	16	sustainable	sustainable	ADJ
issue-2801	113	17	development	development	NOUN
issue-2801	113	18	impact	impact	NOUN
issue-2801	113	19	in	in	ADP
issue-2801	113	20	a	a	DET
issue-2801	113	21	separate	separate	ADJ
issue-2801	113	22	section	section	NOUN
issue-2801	113	23	of	of	ADP
issue-2801	113	24	the	the	DET
issue-2801	113	25	management	management	NOUN
issue-2801	113	26	report	report	NOUN
issue-2801	113	27	(	(	PUNCT
issue-2801	113	28	eu	eu	NOUN
issue-2801	113	29	,	,	PUNCT
issue-2801	113	30	2022	2022	NUM
issue-2801	113	31	)	)	PUNCT
issue-2801	113	32	.	.	PUNCT
issue-2801	114	1	the	the	DET
issue-2801	114	2	recently	recently	ADV
issue-2801	114	3	introduced	introduce	VERB
issue-2801	114	4	csrd	csrd	NOUN
issue-2801	114	5	directive	directive	NOUN
issue-2801	114	6	advocates	advocate	NOUN
issue-2801	114	7	for	for	ADP
issue-2801	114	8	the	the	DET
issue-2801	114	9	utilisation	utilisation	NOUN
issue-2801	114	10	of	of	ADP
issue-2801	114	11	the	the	DET
issue-2801	114	12	term	term	NOUN
issue-2801	114	13	"	"	PUNCT
issue-2801	114	14	sustainable	sustainable	ADJ
issue-2801	114	15	development	development	NOUN
issue-2801	114	16	information	information	NOUN
issue-2801	114	17	"	"	PUNCT
issue-2801	114	18	in	in	ADP
issue-2801	114	19	lieu	lieu	NOUN
issue-2801	114	20	of	of	ADP
issue-2801	114	21	"	"	PUNCT
issue-2801	114	22	non	non	ADJ
issue-2801	114	23	-	-	ADJ
issue-2801	114	24	financial	financial	ADJ
issue-2801	114	25	information	information	NOUN
issue-2801	114	26	"	"	PUNCT
issue-2801	114	27	.	.	PUNCT
issue-2801	115	1	it	it	PRON
issue-2801	115	2	is	be	AUX
issue-2801	115	3	evident	evident	ADJ
issue-2801	115	4	that	that	SCONJ
issue-2801	115	5	the	the	DET
issue-2801	115	6	evolution	evolution	NOUN
issue-2801	115	7	of	of	ADP
issue-2801	115	8	the	the	DET
issue-2801	115	9	sustainable	sustainable	ADJ
issue-2801	115	10	development	development	NOUN
issue-2801	115	11	concept	concept	NOUN
issue-2801	115	12	has	have	AUX
issue-2801	115	13	been	be	AUX
issue-2801	115	14	characterised	characterise	VERB
issue-2801	115	15	by	by	ADP
issue-2801	115	16	a	a	DET
issue-2801	115	17	transition	transition	NOUN
issue-2801	115	18	from	from	ADP
issue-2801	115	19	non	non	ADJ
issue-2801	115	20	-	-	ADJ
issue-2801	115	21	financial	financial	ADJ
issue-2801	115	22	reporting	reporting	NOUN
issue-2801	115	23	to	to	ADP
issue-2801	115	24	sustainable	sustainable	ADJ
issue-2801	115	25	development	development	NOUN
issue-2801	115	26	reporting	reporting	NOUN
issue-2801	115	27	(	(	PUNCT
issue-2801	115	28	figure	figure	NOUN
issue-2801	115	29	1	1	NUM
issue-2801	115	30	)	)	PUNCT
issue-2801	115	31	.	.	PUNCT
issue-2801	116	1	concurrently	concurrently	ADV
issue-2801	116	2	,	,	PUNCT
issue-2801	116	3	the	the	DET
issue-2801	116	4	regulations	regulation	NOUN
issue-2801	116	5	pertaining	pertain	VERB
issue-2801	116	6	to	to	ADP
issue-2801	116	7	the	the	DET
issue-2801	116	8	disclosure	disclosure	NOUN
issue-2801	116	9	of	of	ADP
issue-2801	116	10	financial	financial	ADJ
issue-2801	116	11	information	information	NOUN
issue-2801	116	12	in	in	ADP
issue-2801	116	13	reports	report	NOUN
issue-2801	116	14	are	be	AUX
issue-2801	116	15	undergoing	undergo	VERB
issue-2801	116	16	heightened	heightened	ADJ
issue-2801	116	17	scrutiny	scrutiny	NOUN
issue-2801	116	18	.	.	PUNCT
issue-2801	117	1	the	the	DET
issue-2801	117	2	international	international	ADJ
issue-2801	117	3	accounting	accounting	NOUN
issue-2801	117	4	standards	standard	NOUN
issue-2801	117	5	board	board	NOUN
issue-2801	117	6	(	(	PUNCT
issue-2801	117	7	iasb	iasb	PROPN
issue-2801	117	8	)	)	PUNCT
issue-2801	117	9	has	have	AUX
issue-2801	117	10	published	publish	VERB
issue-2801	117	11	a	a	DET
issue-2801	117	12	new	new	ADJ
issue-2801	117	13	standard	standard	NOUN
issue-2801	117	14	,	,	PUNCT
issue-2801	117	15	ifrs	ifrs	NOUN
issue-2801	117	16	18	18	NUM
issue-2801	117	17	"	"	PUNCT
issue-2801	117	18	presentation	presentation	NOUN
issue-2801	117	19	and	and	CCONJ
issue-2801	117	20	disclosure	disclosure	NOUN
issue-2801	117	21	in	in	ADP
issue-2801	117	22	financial	financial	ADJ
issue-2801	117	23	statements	statement	NOUN
issue-2801	117	24	,	,	PUNCT
issue-2801	117	25	"	"	PUNCT
issue-2801	117	26	which	which	PRON
issue-2801	117	27	is	be	AUX
issue-2801	117	28	set	set	VERB
issue-2801	117	29	to	to	PART
issue-2801	117	30	replace	replace	VERB
issue-2801	117	31	ias	ias	ADJ
issue-2801	117	32	1	1	NUM
issue-2801	117	33	"	"	PUNCT
issue-2801	117	34	presentation	presentation	NOUN
issue-2801	117	35	of	of	ADP
issue-2801	117	36	financial	financial	ADJ
issue-2801	117	37	statements	statement	NOUN
issue-2801	117	38	"	"	PUNCT
issue-2801	117	39	.	.	PUNCT
issue-2801	118	1	the	the	DET
issue-2801	118	2	new	new	ADJ
issue-2801	118	3	standard	standard	NOUN
issue-2801	118	4	requires	require	VERB
issue-2801	118	5	entities	entity	NOUN
issue-2801	118	6	to	to	PART
issue-2801	118	7	disclose	disclose	VERB
issue-2801	118	8	performance	performance	NOUN
issue-2801	118	9	indicators	indicator	NOUN
issue-2801	118	10	,	,	PUNCT
issue-2801	118	11	defined	define	VERB
issue-2801	118	12	by	by	ADP
issue-2801	118	13	management	management	NOUN
issue-2801	118	14	(	(	PUNCT
issue-2801	118	15	e.g.	e.g.	ADV
issue-2801	118	16	,	,	PUNCT
issue-2801	118	17	ebitda	ebitda	NOUN
issue-2801	118	18	,	,	PUNCT
issue-2801	118	19	earnings	earning	NOUN
issue-2801	118	20	before	before	ADP
issue-2801	118	21	interest	interest	NOUN
issue-2801	118	22	,	,	PUNCT
issue-2801	118	23	taxes	taxis	NOUN
issue-2801	118	24	,	,	PUNCT
issue-2801	118	25	and	and	CCONJ
issue-2801	118	26	depreciation	depreciation	NOUN
issue-2801	118	27	)	)	PUNCT
issue-2801	118	28	,	,	PUNCT
issue-2801	118	29	in	in	ADP
issue-2801	118	30	one	one	NUM
issue-2801	118	31	note	note	NOUN
issue-2801	118	32	to	to	ADP
issue-2801	118	33	the	the	DET
issue-2801	118	34	financial	financial	ADJ
issue-2801	118	35	statements	statement	NOUN
issue-2801	118	36	.	.	PUNCT
issue-2801	119	1	the	the	DET
issue-2801	119	2	objective	objective	NOUN
issue-2801	119	3	of	of	ADP
issue-2801	119	4	ifrs	ifrs	PROPN
issue-2801	119	5	18	18	NUM
issue-2801	119	6	is	be	AUX
issue-2801	119	7	to	to	PART
issue-2801	119	8	enhance	enhance	VERB
issue-2801	119	9	the	the	DET
issue-2801	119	10	aggregation	aggregation	NOUN
issue-2801	119	11	and	and	CCONJ
issue-2801	119	12	disaggregation	disaggregation	NOUN
issue-2801	119	13	of	of	ADP
issue-2801	119	14	financial	financial	ADJ
issue-2801	119	15	statements	statement	NOUN
issue-2801	119	16	,	,	PUNCT
issue-2801	119	17	with	with	ADP
issue-2801	119	18	a	a	DET
issue-2801	119	19	view	view	NOUN
issue-2801	119	20	to	to	ADP
issue-2801	119	21	providing	provide	VERB
issue-2801	119	22	additional	additional	ADJ
issue-2801	119	23	relevant	relevant	ADJ
issue-2801	119	24	information	information	NOUN
issue-2801	119	25	and	and	CCONJ
issue-2801	119	26	ensuring	ensure	VERB
issue-2801	119	27	that	that	SCONJ
issue-2801	119	28	meaningful	meaningful	ADJ
issue-2801	119	29	information	information	NOUN
issue-2801	119	30	is	be	AUX
issue-2801	119	31	not	not	PART
issue-2801	119	32	obscured	obscure	VERB
issue-2801	119	33	.	.	PUNCT
issue-2801	120	1	previously	previously	ADV
issue-2801	120	2	,	,	PUNCT
issue-2801	120	3	companies	company	NOUN
issue-2801	120	4	often	often	ADV
issue-2801	120	5	reported	report	VERB
issue-2801	120	6	commonly	commonly	ADV
issue-2801	120	7	recognised	recognise	VERB
issue-2801	120	8	'	'	PUNCT
issue-2801	120	9	non	non	ADJ
issue-2801	120	10	-	-	ADJ
issue-2801	120	11	accounting	accounting	ADJ
issue-2801	120	12	'	'	PUNCT
issue-2801	120	13	measures	measure	NOUN
issue-2801	120	14	to	to	PART
issue-2801	120	15	explain	explain	VERB
issue-2801	120	16	the	the	DET
issue-2801	120	17	financial	financial	ADJ
issue-2801	120	18	performance	performance	NOUN
issue-2801	120	19	of	of	ADP
issue-2801	120	20	their	their	PRON
issue-2801	120	21	activities	activity	NOUN
issue-2801	120	22	.	.	PUNCT
issue-2801	121	1	the	the	DET
issue-2801	121	2	latest	late	ADJ
issue-2801	121	3	iteration	iteration	NOUN
issue-2801	121	4	of	of	ADP
issue-2801	121	5	the	the	DET
issue-2801	121	6	accounting	accounting	NOUN
issue-2801	121	7	standard	standard	NOUN
issue-2801	121	8	,	,	PUNCT
issue-2801	121	9	ifrs	ifrs	NOUN
issue-2801	121	10	18	18	NUM
issue-2801	121	11	,	,	PUNCT
issue-2801	121	12	now	now	ADV
issue-2801	121	13	obliges	oblige	VERB
issue-2801	121	14	companies	company	NOUN
issue-2801	121	15	to	to	PART
issue-2801	121	16	incorporate	incorporate	VERB
issue-2801	121	17	such	such	ADJ
issue-2801	121	18	"	"	PUNCT
issue-2801	121	19	non	non	ADJ
issue-2801	121	20	-	-	ADJ
issue-2801	121	21	accounting	accounting	ADJ
issue-2801	121	22	"	"	PUNCT
issue-2801	121	23	indicators	indicator	NOUN
issue-2801	121	24	in	in	ADP
issue-2801	121	25	their	their	PRON
issue-2801	121	26	financial	financial	ADJ
issue-2801	121	27	statements	statement	NOUN
issue-2801	121	28	.	.	PUNCT
issue-2801	122	1	the	the	DET
issue-2801	122	2	concept	concept	NOUN
issue-2801	122	3	of	of	ADP
issue-2801	122	4	"	"	PUNCT
issue-2801	122	5	management	management	NOUN
issue-2801	122	6	performance	performance	NOUN
issue-2801	122	7	indicators	indicator	NOUN
issue-2801	122	8	"	"	PUNCT
issue-2801	122	9	is	be	AUX
issue-2801	122	10	introduced	introduce	VERB
issue-2801	122	11	,	,	PUNCT
issue-2801	122	12	which	which	PRON
issue-2801	122	13	should	should	AUX
issue-2801	122	14	summarise	summarise	VERB
issue-2801	122	15	income	income	NOUN
issue-2801	122	16	and	and	CCONJ
issue-2801	122	17	expenses	expense	NOUN
issue-2801	122	18	,	,	PUNCT
issue-2801	122	19	be	be	AUX
issue-2801	122	20	commonly	commonly	ADV
issue-2801	122	21	used	use	VERB
issue-2801	122	22	in	in	ADP
issue-2801	122	23	public	public	ADJ
issue-2801	122	24	communications	communication	NOUN
issue-2801	122	25	,	,	PUNCT
issue-2801	122	26	and	and	CCONJ
issue-2801	122	27	reflect	reflect	VERB
issue-2801	122	28	the	the	DET
issue-2801	122	29	management	management	NOUN
issue-2801	122	30	's	's	PART
issue-2801	122	31	view	view	NOUN
issue-2801	122	32	on	on	ADP
issue-2801	122	33	evaluating	evaluate	VERB
issue-2801	122	34	the	the	DET
issue-2801	122	35	company	company	NOUN
issue-2801	122	36	's	's	PART
issue-2801	122	37	financial	financial	ADJ
issue-2801	122	38	performance	performance	NOUN
issue-2801	122	39	.	.	PUNCT
issue-2801	123	1	moreover	moreover	ADV
issue-2801	123	2	,	,	PUNCT
issue-2801	123	3	it	it	PRON
issue-2801	123	4	is	be	AUX
issue-2801	123	5	imperative	imperative	ADJ
issue-2801	123	6	table	table	NOUN
issue-2801	123	7	1	1	NUM
issue-2801	123	8	the	the	DET
issue-2801	123	9	evolution	evolution	NOUN
issue-2801	123	10	and	and	CCONJ
issue-2801	123	11	development	development	NOUN
issue-2801	123	12	of	of	ADP
issue-2801	123	13	non	non	ADJ
issue-2801	123	14	-	-	ADJ
issue-2801	123	15	financial	financial	ADJ
issue-2801	123	16	reporting	reporting	NOUN
issue-2801	123	17	key	key	ADJ
issue-2801	123	18	documents	document	NOUN
issue-2801	123	19	on	on	ADP
issue-2801	123	20	sustainable	sustainable	ADJ
issue-2801	123	21	development	development	NOUN
issue-2801	123	22	year	year	NOUN
issue-2801	123	23	main	main	ADJ
issue-2801	123	24	provisions	provision	NOUN
issue-2801	123	25	un	un	PROPN
issue-2801	123	26	general	general	PROPN
issue-2801	123	27	assembly	assembly	PROPN
issue-2801	123	28	sdg	sdg	PROPN
issue-2801	123	29	summit	summit	PROPN
issue-2801	123	30	world	world	NOUN
issue-2801	123	31	sustainable	sustainable	ADJ
issue-2801	123	32	development	development	NOUN
issue-2801	123	33	summit	summit	NOUN
issue-2801	123	34	2015	2015	NUM
issue-2801	123	35	2019	2019	NUM
issue-2801	123	36	2025	2025	NUM
issue-2801	123	37	the	the	DET
issue-2801	123	38	post-2015	post-2015	ADJ
issue-2801	123	39	agenda	agenda	NOUN
issue-2801	123	40	.	.	PUNCT
issue-2801	124	1	transforming	transform	VERB
issue-2801	124	2	our	our	PRON
issue-2801	124	3	world	world	NOUN
issue-2801	124	4	:	:	PUNCT
issue-2801	124	5	the	the	DET
issue-2801	124	6	2030	2030	NUM
issue-2801	124	7	agenda	agenda	NOUN
issue-2801	124	8	for	for	ADP
issue-2801	124	9	sustainable	sustainable	ADJ
issue-2801	124	10	development	development	NOUN
issue-2801	124	11	.	.	PUNCT
issue-2801	125	1	accelerating	accelerate	VERB
issue-2801	125	2	sustainable	sustainable	ADJ
issue-2801	125	3	development	development	NOUN
issue-2801	125	4	and	and	CCONJ
issue-2801	125	5	climate	climate	NOUN
issue-2801	125	6	solutions	solution	NOUN
issue-2801	125	7	.	.	PUNCT
issue-2801	126	1	global	global	ADJ
issue-2801	126	2	reporting	reporting	NOUN
issue-2801	126	3	initiative	initiative	NOUN
issue-2801	126	4	(	(	PUNCT
issue-2801	126	5	gri	gri	PROPN
issue-2801	126	6	)	)	PUNCT
issue-2801	126	7	2016	2016	NUM
issue-2801	126	8	,	,	PUNCT
issue-2801	126	9	2021	2021	NUM
issue-2801	126	10	general	general	ADJ
issue-2801	126	11	standards	standard	NOUN
issue-2801	126	12	.	.	PUNCT
issue-2801	127	1	sectoral	sectoral	ADJ
issue-2801	127	2	standards	standard	NOUN
issue-2801	127	3	.	.	PUNCT
issue-2801	128	1	thematic	thematic	ADJ
issue-2801	128	2	standards	standard	NOUN
issue-2801	128	3	.	.	PUNCT
issue-2801	129	1	european	european	PROPN
issue-2801	129	2	green	green	PROPN
issue-2801	129	3	deal	deal	PROPN
issue-2801	129	4	2019	2019	NUM
issue-2801	129	5	a	a	DET
issue-2801	129	6	roadmap	roadmap	NOUN
issue-2801	129	7	for	for	ADP
issue-2801	129	8	action	action	NOUN
issue-2801	129	9	until	until	ADP
issue-2801	129	10	2050	2050	NUM
issue-2801	129	11	in	in	ADP
issue-2801	129	12	key	key	ADJ
issue-2801	129	13	areas	area	NOUN
issue-2801	129	14	:	:	PUNCT
issue-2801	129	15	clean	clean	ADJ
issue-2801	129	16	energy	energy	NOUN
issue-2801	129	17	,	,	PUNCT
issue-2801	129	18	climate	climate	NOUN
issue-2801	129	19	action	action	NOUN
issue-2801	129	20	,	,	PUNCT
issue-2801	129	21	construction	construction	NOUN
issue-2801	129	22	and	and	CCONJ
issue-2801	129	23	renovation	renovation	NOUN
issue-2801	129	24	,	,	PUNCT
issue-2801	129	25	sustainable	sustainable	ADJ
issue-2801	129	26	industry	industry	NOUN
issue-2801	129	27	,	,	PUNCT
issue-2801	129	28	sustainable	sustainable	ADJ
issue-2801	129	29	mobility	mobility	NOUN
issue-2801	129	30	,	,	PUNCT
issue-2801	129	31	pollution	pollution	NOUN
issue-2801	129	32	reduction	reduction	NOUN
issue-2801	129	33	,	,	PUNCT
issue-2801	129	34	biodiversity	biodiversity	NOUN
issue-2801	129	35	and	and	CCONJ
issue-2801	129	36	sustainable	sustainable	ADJ
issue-2801	129	37	agricultural	agricultural	ADJ
issue-2801	129	38	policy	policy	NOUN
issue-2801	129	39	.	.	PUNCT
issue-2801	130	1	integrated	integrate	VERB
issue-2801	130	2	reporting	reporting	NOUN
issue-2801	130	3	framework	framework	NOUN
issue-2801	130	4	2021	2021	NUM
issue-2801	130	5	long	long	ADJ
issue-2801	130	6	-	-	PUNCT
issue-2801	130	7	term	term	NOUN
issue-2801	130	8	vision	vision	NOUN
issue-2801	130	9	:	:	PUNCT
issue-2801	130	10	a	a	DET
issue-2801	130	11	world	world	NOUN
issue-2801	130	12	where	where	SCONJ
issue-2801	130	13	integrated	integrated	ADJ
issue-2801	130	14	thinking	thinking	NOUN
issue-2801	130	15	is	be	AUX
issue-2801	130	16	embedded	embed	VERB
issue-2801	130	17	in	in	ADP
issue-2801	130	18	both	both	CCONJ
issue-2801	130	19	public	public	ADJ
issue-2801	130	20	and	and	CCONJ
issue-2801	130	21	private	private	ADJ
issue-2801	130	22	sector	sector	NOUN
issue-2801	130	23	practices	practice	NOUN
issue-2801	130	24	and	and	CCONJ
issue-2801	130	25	integrated	integrated	ADJ
issue-2801	130	26	reporting	reporting	NOUN
issue-2801	130	27	becomes	become	VERB
issue-2801	130	28	the	the	DET
issue-2801	130	29	standard	standard	NOUN
issue-2801	130	30	for	for	ADP
issue-2801	130	31	corporate	corporate	ADJ
issue-2801	130	32	reporting	reporting	NOUN
issue-2801	130	33	.	.	PUNCT
issue-2801	131	1	non	non	ADJ
issue-2801	131	2	-	-	ADJ
issue-2801	131	3	financial	financial	ADJ
issue-2801	131	4	reporting	reporting	NOUN
issue-2801	131	5	directive	directive	NOUN
issue-2801	131	6	nfrd	nfrd	VERB
issue-2801	131	7	2014/95	2014/95	PROPN
issue-2801	131	8	/	/	SYM
issue-2801	131	9	eu	eu	NOUN
issue-2801	131	10	)	)	PUNCT
issue-2801	131	11	2014	2014	NUM
issue-2801	131	12	reports	report	NOUN
issue-2801	131	13	must	must	AUX
issue-2801	131	14	include	include	VERB
issue-2801	131	15	information	information	NOUN
issue-2801	131	16	on	on	ADP
issue-2801	131	17	:	:	PUNCT
issue-2801	131	18	environmental	environmental	ADJ
issue-2801	131	19	protection	protection	NOUN
issue-2801	131	20	,	,	PUNCT
issue-2801	131	21	employment	employment	NOUN
issue-2801	131	22	and	and	CCONJ
issue-2801	131	23	social	social	ADJ
issue-2801	131	24	issues	issue	NOUN
issue-2801	131	25	,	,	PUNCT
issue-2801	131	26	human	human	ADJ
issue-2801	131	27	rights	right	NOUN
issue-2801	131	28	,	,	PUNCT
issue-2801	131	29	anti	anti	ADJ
issue-2801	131	30	-	-	NOUN
issue-2801	131	31	corruption	corruption	NOUN
issue-2801	131	32	and	and	CCONJ
issue-2801	131	33	bribery	bribery	NOUN
issue-2801	131	34	.	.	PUNCT
issue-2801	132	1	corporate	corporate	ADJ
issue-2801	132	2	sustainability	sustainability	NOUN
issue-2801	132	3	reporting	report	VERB
issue-2801	132	4	directive	directive	NOUN
issue-2801	132	5	csrd	csrd	NOUN
issue-2801	132	6	2022/2464	2022/2464	NUM
issue-2801	132	7	/	/	SYM
issue-2801	132	8	eu	eu	PROPN
issue-2801	132	9	2022	2022	NUM
issue-2801	132	10	implementation	implementation	NOUN
issue-2801	132	11	of	of	ADP
issue-2801	132	12	the	the	DET
issue-2801	132	13	european	european	ADJ
issue-2801	132	14	sustainability	sustainability	NOUN
issue-2801	132	15	reporting	reporting	NOUN
issue-2801	132	16	standards	standard	NOUN
issue-2801	132	17	(	(	PUNCT
issue-2801	132	18	esrs	esr	NOUN
issue-2801	132	19	):	):	PUNCT
issue-2801	132	20	requires	require	VERB
issue-2801	132	21	disclosure	disclosure	NOUN
issue-2801	132	22	of	of	ADP
issue-2801	132	23	targets	target	NOUN
issue-2801	132	24	,	,	PUNCT
issue-2801	132	25	covers	cover	VERB
issue-2801	132	26	esg	esg	PROPN
issue-2801	132	27	risk	risk	NOUN
issue-2801	132	28	management	management	NOUN
issue-2801	132	29	,	,	PUNCT
issue-2801	132	30	social	social	ADJ
issue-2801	132	31	challenges	challenge	NOUN
issue-2801	132	32	,	,	PUNCT
issue-2801	132	33	employee	employee	NOUN
issue-2801	132	34	relations	relation	NOUN
issue-2801	132	35	and	and	CCONJ
issue-2801	132	36	inclusion	inclusion	NOUN
issue-2801	132	37	,	,	PUNCT
issue-2801	132	38	diversity	diversity	NOUN
issue-2801	132	39	and	and	CCONJ
issue-2801	132	40	equity	equity	NOUN
issue-2801	132	41	(	(	PUNCT
issue-2801	132	42	ide	ide	NOUN
issue-2801	132	43	)	)	PUNCT
issue-2801	132	44	principles	principle	NOUN
issue-2801	132	45	,	,	PUNCT
issue-2801	132	46	and	and	CCONJ
issue-2801	132	47	includes	include	VERB
issue-2801	132	48	a	a	DET
issue-2801	132	49	value	value	NOUN
issue-2801	132	50	chain	chain	NOUN
issue-2801	132	51	perspective	perspective	NOUN
issue-2801	132	52	.	.	PUNCT
issue-2801	133	1	european	european	ADJ
issue-2801	133	2	sustainability	sustainability	PROPN
issue-2801	133	3	reporting	report	VERB
issue-2801	133	4	standard	standard	NOUN
issue-2801	133	5	(	(	PUNCT
issue-2801	133	6	esrs	esr	NOUN
issue-2801	133	7	)	)	PUNCT
issue-2801	133	8	2023	2023	NUM
issue-2801	133	9	coverage	coverage	NOUN
issue-2801	133	10	of	of	ADP
issue-2801	133	11	environmental	environmental	ADJ
issue-2801	133	12	,	,	PUNCT
issue-2801	133	13	social	social	ADJ
issue-2801	133	14	,	,	PUNCT
issue-2801	133	15	and	and	CCONJ
issue-2801	133	16	governance	governance	NOUN
issue-2801	133	17	(	(	PUNCT
issue-2801	133	18	esg	esg	NOUN
issue-2801	133	19	)	)	PUNCT
issue-2801	133	20	issues	issue	NOUN
issue-2801	133	21	:	:	PUNCT
issue-2801	133	22	climate	climate	NOUN
issue-2801	133	23	change	change	NOUN
issue-2801	133	24	,	,	PUNCT
issue-2801	133	25	biodiversity	biodiversity	NOUN
issue-2801	133	26	,	,	PUNCT
issue-2801	133	27	and	and	CCONJ
issue-2801	133	28	human	human	ADJ
issue-2801	133	29	rights	right	NOUN
issue-2801	133	30	.	.	PUNCT
issue-2801	134	1	ifrs	ifrs	PROPN
issue-2801	134	2	s1	s1	PROPN
issue-2801	134	3	general	general	ADJ
issue-2801	134	4	requirements	requirement	NOUN
issue-2801	134	5	for	for	ADP
issue-2801	134	6	disclosure	disclosure	NOUN
issue-2801	134	7	of	of	ADP
issue-2801	134	8	sustainability	sustainability	NOUN
issue-2801	134	9	-	-	PUNCT
issue-2801	134	10	related	relate	VERB
issue-2801	134	11	financial	financial	ADJ
issue-2801	134	12	information	information	NOUN
issue-2801	134	13	2023	2023	NUM
issue-2801	134	14	disclosures	disclosure	NOUN
issue-2801	134	15	on	on	ADP
issue-2801	134	16	sustainability	sustainability	NOUN
issue-2801	134	17	risks	risk	NOUN
issue-2801	134	18	and	and	CCONJ
issue-2801	134	19	opportunities	opportunity	NOUN
issue-2801	134	20	:	:	PUNCT
issue-2801	134	21	governance	governance	NOUN
issue-2801	134	22	processes	process	NOUN
issue-2801	134	23	,	,	PUNCT
issue-2801	134	24	controls	control	NOUN
issue-2801	134	25	,	,	PUNCT
issue-2801	134	26	and	and	CCONJ
issue-2801	134	27	procedures	procedure	NOUN
issue-2801	134	28	used	use	VERB
issue-2801	134	29	by	by	ADP
issue-2801	134	30	the	the	DET
issue-2801	134	31	organisation	organisation	NOUN
issue-2801	134	32	to	to	PART
issue-2801	134	33	monitor	monitor	VERB
issue-2801	134	34	,	,	PUNCT
issue-2801	134	35	manage	manage	VERB
issue-2801	134	36	,	,	PUNCT
issue-2801	134	37	and	and	CCONJ
issue-2801	134	38	oversee	oversee	VERB
issue-2801	134	39	risks	risk	NOUN
issue-2801	134	40	and	and	CCONJ
issue-2801	134	41	opportunities	opportunity	NOUN
issue-2801	134	42	;	;	PUNCT
issue-2801	134	43	the	the	DET
issue-2801	134	44	organisation	organisation	NOUN
issue-2801	134	45	's	's	PART
issue-2801	134	46	strategy	strategy	NOUN
issue-2801	134	47	;	;	PUNCT
issue-2801	134	48	processes	process	NOUN
issue-2801	134	49	;	;	PUNCT
issue-2801	134	50	and	and	CCONJ
issue-2801	134	51	performance	performance	NOUN
issue-2801	134	52	in	in	ADP
issue-2801	134	53	addressing	address	VERB
issue-2801	134	54	sustainability	sustainability	NOUN
issue-2801	134	55	risks	risk	NOUN
issue-2801	134	56	and	and	CCONJ
issue-2801	134	57	opportunities	opportunity	NOUN
issue-2801	134	58	.	.	PUNCT
issue-2801	135	1	ifrs	ifrs	PROPN
issue-2801	135	2	s2	s2	PROPN
issue-2801	135	3	climate	climate	NOUN
issue-2801	135	4	-	-	PUNCT
issue-2801	135	5	related	relate	VERB
issue-2801	135	6	disclosures	disclosure	NOUN
issue-2801	135	7	2023	2023	NUM
issue-2801	135	8	disclosure	disclosure	NOUN
issue-2801	135	9	of	of	ADP
issue-2801	135	10	governance	governance	NOUN
issue-2801	135	11	processes	process	NOUN
issue-2801	135	12	,	,	PUNCT
issue-2801	135	13	controls	control	NOUN
issue-2801	135	14	,	,	PUNCT
issue-2801	135	15	and	and	CCONJ
issue-2801	135	16	procedures	procedure	NOUN
issue-2801	135	17	for	for	ADP
issue-2801	135	18	monitoring	monitoring	NOUN
issue-2801	135	19	,	,	PUNCT
issue-2801	135	20	managing	managing	NOUN
issue-2801	135	21	,	,	PUNCT
issue-2801	135	22	and	and	CCONJ
issue-2801	135	23	overseeing	oversee	VERB
issue-2801	135	24	climate	climate	NOUN
issue-2801	135	25	change	change	NOUN
issue-2801	135	26	risks	risk	NOUN
issue-2801	135	27	and	and	CCONJ
issue-2801	135	28	opportunities	opportunity	NOUN
issue-2801	135	29	;	;	PUNCT
issue-2801	135	30	strategy	strategy	NOUN
issue-2801	135	31	for	for	ADP
issue-2801	135	32	managing	manage	VERB
issue-2801	135	33	climate	climate	NOUN
issue-2801	135	34	change	change	NOUN
issue-2801	135	35	risks	risk	NOUN
issue-2801	135	36	and	and	CCONJ
issue-2801	135	37	opportunities	opportunity	NOUN
issue-2801	135	38	;	;	PUNCT
issue-2801	135	39	processes	process	NOUN
issue-2801	135	40	for	for	ADP
issue-2801	135	41	identifying	identify	VERB
issue-2801	135	42	,	,	PUNCT
issue-2801	135	43	assessing	assess	VERB
issue-2801	135	44	,	,	PUNCT
issue-2801	135	45	prioritising	prioritising	NOUN
issue-2801	135	46	,	,	PUNCT
issue-2801	135	47	and	and	CCONJ
issue-2801	135	48	monitoring	monitor	VERB
issue-2801	135	49	risks	risk	NOUN
issue-2801	135	50	and	and	CCONJ
issue-2801	135	51	opportunities	opportunity	NOUN
issue-2801	135	52	;	;	PUNCT
issue-2801	135	53	and	and	CCONJ
issue-2801	135	54	performance	performance	NOUN
issue-2801	135	55	in	in	ADP
issue-2801	135	56	relation	relation	NOUN
issue-2801	135	57	to	to	PART
issue-2801	135	58	climate	climate	NOUN
issue-2801	135	59	change	change	NOUN
issue-2801	135	60	risks	risk	NOUN
issue-2801	135	61	and	and	CCONJ
issue-2801	135	62	opportunities	opportunity	NOUN
issue-2801	135	63	.	.	PUNCT
issue-2801	136	1	source	source	NOUN
issue-2801	136	2	:	:	PUNCT
issue-2801	136	3	compiled	compile	VERB
issue-2801	136	4	by	by	ADP
issue-2801	136	5	un	un	PROPN
issue-2801	136	6	2015	2015	NUM
issue-2801	136	7	,	,	PUNCT
issue-2801	136	8	eu	eu	PROPN
issue-2801	136	9	2014	2014	NUM
issue-2801	136	10	,	,	PUNCT
issue-2801	136	11	eu	eu	PROPN
issue-2801	136	12	2022	2022	NUM
issue-2801	136	13	,	,	PUNCT
issue-2801	136	14	gri	gri	PROPN
issue-2801	136	15	2021	2021	NUM
issue-2801	136	16	,	,	PUNCT
issue-2801	136	17	iirc	iirc	NOUN
issue-2801	136	18	2021	2021	NUM
issue-2801	136	19	,	,	PUNCT
issue-2801	136	20	iirc	iirc	ADJ
issue-2801	136	21	2023	2023	NUM
issue-2801	136	22	baltic	baltic	ADJ
issue-2801	136	23	journal	journal	NOUN
issue-2801	136	24	of	of	ADP
issue-2801	136	25	economic	economic	ADJ
issue-2801	136	26	studies	study	NOUN
issue-2801	136	27	52	52	NUM
issue-2801	136	28	vol	vol	NOUN
issue-2801	136	29	.	.	PUNCT
issue-2801	136	30	11	11	NUM
issue-2801	136	31	no	no	NOUN
issue-2801	136	32	.	.	NOUN
issue-2801	136	33	2	2	NUM
issue-2801	136	34	,	,	PUNCT
issue-2801	136	35	2025	2025	NUM
issue-2801	136	36	to	to	PART
issue-2801	136	37	elucidate	elucidate	VERB
issue-2801	136	38	in	in	ADP
issue-2801	136	39	the	the	DET
issue-2801	136	40	notes	note	NOUN
issue-2801	136	41	to	to	ADP
issue-2801	136	42	the	the	DET
issue-2801	136	43	financial	financial	ADJ
issue-2801	136	44	statements	statement	NOUN
issue-2801	136	45	the	the	DET
issue-2801	136	46	utility	utility	NOUN
issue-2801	136	47	of	of	ADP
issue-2801	136	48	these	these	DET
issue-2801	136	49	indicators	indicator	NOUN
issue-2801	136	50	,	,	PUNCT
issue-2801	136	51	the	the	DET
issue-2801	136	52	methodology	methodology	NOUN
issue-2801	136	53	for	for	ADP
issue-2801	136	54	their	their	PRON
issue-2801	136	55	calculation	calculation	NOUN
issue-2801	136	56	,	,	PUNCT
issue-2801	136	57	and	and	CCONJ
issue-2801	136	58	their	their	PRON
issue-2801	136	59	comparison	comparison	NOUN
issue-2801	136	60	with	with	ADP
issue-2801	136	61	ifrs	ifrs	ADJ
issue-2801	136	62	indicators	indicator	NOUN
issue-2801	136	63	(	(	PUNCT
issue-2801	136	64	iasb	iasb	NOUN
issue-2801	136	65	,	,	PUNCT
issue-2801	136	66	2024	2024	NUM
issue-2801	136	67	)	)	PUNCT
issue-2801	136	68	.	.	PUNCT
issue-2801	137	1	the	the	DET
issue-2801	137	2	main	main	ADJ
issue-2801	137	3	differences	difference	NOUN
issue-2801	137	4	between	between	ADP
issue-2801	137	5	sustainable	sustainable	ADJ
issue-2801	137	6	development	development	NOUN
issue-2801	137	7	frameworks	framework	NOUN
issue-2801	137	8	lie	lie	VERB
issue-2801	137	9	in	in	ADP
issue-2801	137	10	their	their	PRON
issue-2801	137	11	focus	focus	NOUN
issue-2801	137	12	on	on	ADP
issue-2801	137	13	the	the	DET
issue-2801	137	14	interests	interest	NOUN
issue-2801	137	15	and	and	CCONJ
issue-2801	137	16	information	information	NOUN
issue-2801	137	17	needs	need	NOUN
issue-2801	137	18	of	of	ADP
issue-2801	137	19	different	different	ADJ
issue-2801	137	20	key	key	ADJ
issue-2801	137	21	stakeholders	stakeholder	NOUN
issue-2801	137	22	(	(	PUNCT
issue-2801	137	23	table	table	NOUN
issue-2801	137	24	2	2	NUM
issue-2801	137	25	)	)	PUNCT
issue-2801	137	26	.	.	PUNCT
issue-2801	138	1	while	while	SCONJ
issue-2801	138	2	the	the	DET
issue-2801	138	3	gri	gri	PROPN
issue-2801	138	4	standards	standard	NOUN
issue-2801	138	5	for	for	ADP
issue-2801	138	6	a	a	DET
issue-2801	138	7	sustainable	sustainable	ADJ
issue-2801	138	8	future	future	NOUN
issue-2801	138	9	encourage	encourage	VERB
issue-2801	138	10	disclosure	disclosure	NOUN
issue-2801	138	11	of	of	ADP
issue-2801	138	12	global	global	ADJ
issue-2801	138	13	issues	issue	NOUN
issue-2801	138	14	such	such	ADJ
issue-2801	138	15	as	as	ADP
issue-2801	138	16	climate	climate	NOUN
issue-2801	138	17	change	change	NOUN
issue-2801	138	18	impacts	impact	NOUN
issue-2801	138	19	,	,	PUNCT
issue-2801	138	20	environmental	environmental	ADJ
issue-2801	138	21	concerns	concern	NOUN
issue-2801	138	22	,	,	PUNCT
issue-2801	138	23	human	human	ADJ
issue-2801	138	24	rights	right	NOUN
issue-2801	138	25	and	and	CCONJ
issue-2801	138	26	corruption	corruption	NOUN
issue-2801	138	27	,	,	PUNCT
issue-2801	138	28	other	other	ADJ
issue-2801	138	29	tools	tool	NOUN
issue-2801	138	30	for	for	ADP
issue-2801	138	31	assessing	assess	VERB
issue-2801	138	32	sustainable	sustainable	ADJ
issue-2801	138	33	development(<ir	development(<ir	PROPN
issue-2801	138	34	>	>	NOUN
issue-2801	138	35	framework	framework	NOUN
issue-2801	138	36	,	,	PUNCT
issue-2801	138	37	sasb	sasb	ADJ
issue-2801	138	38	conceptual	conceptual	ADJ
issue-2801	138	39	framework	framework	NOUN
issue-2801	138	40	,	,	PUNCT
issue-2801	138	41	eu	eu	PROPN
issue-2801	138	42	standards	standard	NOUN
issue-2801	138	43	for	for	ADP
issue-2801	138	44	reporting	report	VERB
issue-2801	138	45	sustainability	sustainability	NOUN
issue-2801	138	46	)	)	PUNCT
issue-2801	138	47	also	also	ADV
issue-2801	138	48	consider	consider	VERB
issue-2801	138	49	the	the	DET
issue-2801	138	50	implications	implication	NOUN
issue-2801	138	51	for	for	ADP
issue-2801	138	52	business	business	NOUN
issue-2801	138	53	,	,	PUNCT
issue-2801	138	54	investors	investor	NOUN
issue-2801	138	55	and	and	CCONJ
issue-2801	138	56	policy	policy	NOUN
issue-2801	138	57	makers	maker	NOUN
issue-2801	138	58	(	(	PUNCT
issue-2801	138	59	table	table	NOUN
issue-2801	138	60	2	2	NUM
issue-2801	138	61	)	)	PUNCT
issue-2801	138	62	.	.	PUNCT
issue-2801	139	1	the	the	DET
issue-2801	139	2	most	most	ADV
issue-2801	139	3	popular	popular	ADJ
issue-2801	139	4	recommendations	recommendation	NOUN
issue-2801	139	5	and	and	CCONJ
issue-2801	139	6	standards	standard	NOUN
issue-2801	139	7	for	for	ADP
issue-2801	139	8	sustainable	sustainable	ADJ
issue-2801	139	9	development	development	NOUN
issue-2801	139	10	worldwide	worldwide	ADV
issue-2801	139	11	remain	remain	VERB
issue-2801	139	12	the	the	DET
issue-2801	139	13	gri	gri	NOUN
issue-2801	139	14	frameworks	framework	NOUN
issue-2801	139	15	(	(	PUNCT
issue-2801	139	16	kpmg	kpmg	PROPN
issue-2801	139	17	2024	2024	NUM
issue-2801	139	18	)	)	PUNCT
issue-2801	139	19	.	.	PUNCT
issue-2801	140	1	adoption	adoption	NOUN
issue-2801	140	2	of	of	ADP
issue-2801	140	3	g250	g250	PROPN
issue-2801	140	4	by	by	ADP
issue-2801	140	5	large	large	ADJ
issue-2801	140	6	companies	company	NOUN
issue-2801	140	7	remained	remain	VERB
issue-2801	140	8	stable	stable	ADJ
issue-2801	140	9	at	at	ADP
issue-2801	140	10	77	77	NUM
issue-2801	140	11	%	%	NOUN
issue-2801	140	12	in	in	ADP
issue-2801	140	13	2024	2024	NUM
issue-2801	140	14	,	,	PUNCT
issue-2801	140	15	two	two	NUM
issue-2801	140	16	percentage	percentage	NOUN
issue-2801	140	17	points	point	NOUN
issue-2801	140	18	higher	high	ADJ
issue-2801	140	19	than	than	ADP
issue-2801	140	20	in	in	ADP
issue-2801	140	21	2017	2017	NUM
issue-2801	140	22	(	(	PUNCT
issue-2801	140	23	table	table	NOUN
issue-2801	140	24	3	3	NUM
issue-2801	140	25	)	)	PUNCT
issue-2801	140	26	.	.	PUNCT
issue-2801	141	1	among	among	ADP
issue-2801	141	2	n100	n100	PROPN
issue-2801	141	3	national	national	ADJ
issue-2801	141	4	group	group	NOUN
issue-2801	141	5	companies	company	NOUN
issue-2801	141	6	,	,	PUNCT
issue-2801	141	7	gri	gri	PROPN
issue-2801	141	8	adoption	adoption	NOUN
issue-2801	141	9	increased	increase	VERB
issue-2801	141	10	to	to	ADP
issue-2801	141	11	71	71	NUM
issue-2801	141	12	%	%	NOUN
issue-2801	141	13	in	in	ADP
issue-2801	141	14	2024	2024	NUM
issue-2801	141	15	,	,	PUNCT
issue-2801	141	16	eight	eight	NUM
issue-2801	141	17	percentage	percentage	NOUN
issue-2801	141	18	points	point	NOUN
issue-2801	141	19	higher	high	ADJ
issue-2801	141	20	than	than	ADP
issue-2801	141	21	in	in	ADP
issue-2801	141	22	2017	2017	NUM
issue-2801	141	23	.	.	PUNCT
issue-2801	142	1	sasb	sasb	NOUN
issue-2801	142	2	standards	standard	NOUN
issue-2801	142	3	,	,	PUNCT
issue-2801	142	4	now	now	ADV
issue-2801	142	5	part	part	NOUN
issue-2801	142	6	of	of	ADP
issue-2801	142	7	the	the	DET
issue-2801	142	8	ifrs	ifrs	PROPN
issue-2801	142	9	foundation	foundation	PROPN
issue-2801	142	10	,	,	PUNCT
issue-2801	142	11	are	be	AUX
issue-2801	142	12	used	use	VERB
issue-2801	142	13	by	by	ADP
issue-2801	142	14	56	56	NUM
issue-2801	142	15	%	%	NOUN
issue-2801	142	16	of	of	ADP
issue-2801	142	17	g250	g250	PROPN
issue-2801	142	18	companies	company	NOUN
issue-2801	142	19	and	and	CCONJ
issue-2801	142	20	41	41	NUM
issue-2801	142	21	%	%	NOUN
issue-2801	142	22	of	of	ADP
issue-2801	142	23	n100	n100	PROPN
issue-2801	142	24	companies	company	NOUN
issue-2801	142	25	(	(	PUNCT
issue-2801	142	26	table	table	NOUN
issue-2801	142	27	3	3	NUM
issue-2801	142	28	)	)	PUNCT
issue-2801	142	29	.	.	PUNCT
issue-2801	143	1	the	the	DET
issue-2801	143	2	majority	majority	NOUN
issue-2801	143	3	of	of	ADP
issue-2801	143	4	companies	company	NOUN
issue-2801	143	5	in	in	ADP
issue-2801	143	6	ukraine	ukraine	NOUN
issue-2801	143	7	(	(	PUNCT
issue-2801	143	8	98	98	NUM
issue-2801	143	9	%	%	NOUN
issue-2801	143	10	of	of	ADP
issue-2801	143	11	companies	company	NOUN
issue-2801	143	12	are	be	AUX
issue-2801	143	13	smes	sme	NOUN
issue-2801	143	14	)	)	PUNCT
issue-2801	143	15	do	do	AUX
issue-2801	143	16	not	not	PART
issue-2801	143	17	report	report	VERB
issue-2801	143	18	on	on	ADP
issue-2801	143	19	sustainable	sustainable	ADJ
issue-2801	143	20	development	development	NOUN
issue-2801	143	21	.	.	PUNCT
issue-2801	144	1	those	those	PRON
issue-2801	144	2	that	that	PRON
issue-2801	144	3	do	do	AUX
issue-2801	144	4	report	report	NOUN
issue-2801	144	5	mostly	mostly	ADV
issue-2801	144	6	produce	produce	VERB
issue-2801	144	7	a	a	DET
issue-2801	144	8	corporate	corporate	ADJ
issue-2801	144	9	social	social	ADJ
issue-2801	144	10	responsibility	responsibility	NOUN
issue-2801	144	11	report	report	NOUN
issue-2801	144	12	.	.	PUNCT
issue-2801	145	1	large	large	ADJ
issue-2801	145	2	companies	company	NOUN
issue-2801	145	3	in	in	ADP
issue-2801	145	4	ukraine	ukraine	PROPN
issue-2801	145	5	prepare	prepare	VERB
issue-2801	145	6	non	non	ADJ
issue-2801	145	7	-	-	ADJ
issue-2801	145	8	financial	financial	ADJ
issue-2801	145	9	reports	report	NOUN
issue-2801	145	10	using	use	VERB
issue-2801	145	11	gri	gri	PROPN
issue-2801	145	12	standards	standard	NOUN
issue-2801	145	13	and/or	and/or	CCONJ
issue-2801	145	14	based	base	VERB
issue-2801	145	15	on	on	ADP
issue-2801	145	16	the	the	DET
issue-2801	145	17	requirements	requirement	NOUN
issue-2801	145	18	of	of	ADP
issue-2801	145	19	the	the	DET
issue-2801	145	20	un	un	PROPN
issue-2801	145	21	sdgs	sdgs	PROPN
issue-2801	145	22	.	.	PUNCT
issue-2801	146	1	since	since	SCONJ
issue-2801	146	2	2018	2018	NUM
issue-2801	146	3	,	,	PUNCT
issue-2801	146	4	medium	medium	ADJ
issue-2801	146	5	and	and	CCONJ
issue-2801	146	6	large	large	ADJ
issue-2801	146	7	companies	company	NOUN
issue-2801	146	8	have	have	AUX
issue-2801	146	9	been	be	AUX
issue-2801	146	10	obliged	oblige	VERB
issue-2801	146	11	to	to	PART
issue-2801	146	12	submit	submit	VERB
issue-2801	146	13	a	a	DET
issue-2801	146	14	management	management	NOUN
issue-2801	146	15	report	report	NOUN
issue-2801	146	16	,	,	PUNCT
issue-2801	146	17	which	which	PRON
issue-2801	146	18	includes	include	VERB
issue-2801	146	19	financial	financial	ADJ
issue-2801	146	20	and	and	CCONJ
issue-2801	146	21	non	non	ADJ
issue-2801	146	22	-	-	ADJ
issue-2801	146	23	financial	financial	ADJ
issue-2801	146	24	information	information	NOUN
issue-2801	146	25	that	that	PRON
issue-2801	146	26	characterises	characterise	VERB
issue-2801	146	27	the	the	DET
issue-2801	146	28	company	company	NOUN
issue-2801	146	29	's	's	PART
issue-2801	146	30	state	state	NOUN
issue-2801	146	31	and	and	CCONJ
issue-2801	146	32	development	development	NOUN
issue-2801	146	33	prospects	prospect	NOUN
issue-2801	146	34	,	,	PUNCT
issue-2801	146	35	as	as	ADV
issue-2801	146	36	well	well	ADV
issue-2801	146	37	as	as	ADP
issue-2801	146	38	discloses	disclose	VERB
issue-2801	146	39	key	key	ADJ
issue-2801	146	40	risks	risk	NOUN
issue-2801	146	41	and	and	CCONJ
issue-2801	146	42	uncertainties	uncertainty	NOUN
issue-2801	146	43	in	in	ADP
issue-2801	146	44	its	its	PRON
issue-2801	146	45	activities	activity	NOUN
issue-2801	146	46	.	.	PUNCT
issue-2801	147	1	mediumsized	mediumsize	VERB
issue-2801	147	2	enterprises	enterprise	NOUN
issue-2801	147	3	voluntarily	voluntarily	ADV
issue-2801	147	4	include	include	VERB
issue-2801	147	5	non	non	ADJ
issue-2801	147	6	-	-	ADJ
issue-2801	147	7	financial	financial	ADJ
issue-2801	147	8	information	information	NOUN
issue-2801	147	9	.	.	PUNCT
issue-2801	148	1	nevertheless	nevertheless	ADV
issue-2801	148	2	,	,	PUNCT
issue-2801	148	3	the	the	DET
issue-2801	148	4	quality	quality	NOUN
issue-2801	148	5	of	of	ADP
issue-2801	148	6	the	the	DET
issue-2801	148	7	information	information	NOUN
issue-2801	148	8	in	in	ADP
issue-2801	148	9	these	these	DET
issue-2801	148	10	management	management	NOUN
issue-2801	148	11	reports	report	NOUN
issue-2801	148	12	remains	remain	VERB
issue-2801	148	13	low	low	ADJ
issue-2801	148	14	,	,	PUNCT
issue-2801	148	15	and	and	CCONJ
issue-2801	148	16	the	the	DET
issue-2801	148	17	reports	report	NOUN
issue-2801	148	18	themselves	themselves	PRON
issue-2801	148	19	resemble	resemble	VERB
issue-2801	148	20	promotional	promotional	ADJ
issue-2801	148	21	brochures	brochure	NOUN
issue-2801	148	22	rather	rather	ADV
issue-2801	148	23	than	than	ADP
issue-2801	148	24	documents	document	NOUN
issue-2801	148	25	detailing	detail	VERB
issue-2801	148	26	the	the	DET
issue-2801	148	27	company	company	NOUN
issue-2801	148	28	's	's	PART
issue-2801	148	29	performance	performance	NOUN
issue-2801	148	30	and	and	CCONJ
issue-2801	148	31	future	future	ADJ
issue-2801	148	32	development	development	NOUN
issue-2801	148	33	prospects	prospect	NOUN
issue-2801	148	34	.	.	PUNCT
issue-2801	149	1	figure	figure	NOUN
issue-2801	149	2	1	1	NUM
issue-2801	149	3	.	.	PUNCT
issue-2801	150	1	development	development	NOUN
issue-2801	150	2	of	of	ADP
issue-2801	150	3	the	the	DET
issue-2801	150	4	concept	concept	NOUN
issue-2801	150	5	of	of	ADP
issue-2801	150	6	non	non	ADJ
issue-2801	150	7	-	-	ADJ
issue-2801	150	8	financial	financial	ADJ
issue-2801	150	9	reporting	reporting	NOUN
issue-2801	150	10	2014	2014	NUM
issue-2801	150	11	adoption	adoption	NOUN
issue-2801	150	12	of	of	ADP
issue-2801	150	13	the	the	DET
issue-2801	150	14	european	european	ADJ
issue-2801	150	15	directive	directive	NOUN
issue-2801	150	16	nfrd	nfrd	ADJ
issue-2801	150	17	2022	2022	NUM
issue-2801	150	18	integration	integration	NOUN
issue-2801	150	19	of	of	ADP
issue-2801	150	20	nfrd	nfrd	NOUN
issue-2801	150	21	into	into	ADP
issue-2801	150	22	the	the	DET
issue-2801	150	23	global	global	ADJ
issue-2801	150	24	directive	directive	NOUN
issue-2801	150	25	csrd	csrd	NOUN
issue-2801	150	26	2024	2024	NUM
issue-2801	150	27	implementation	implementation	NOUN
issue-2801	150	28	of	of	ADP
issue-2801	150	29	the	the	DET
issue-2801	150	30	directive	directive	NOUN
issue-2801	150	31	csrd	csrd	NOUN
issue-2801	150	32	table	table	NOUN
issue-2801	150	33	2	2	NUM
issue-2801	150	34	diversity	diversity	NOUN
issue-2801	150	35	and	and	CCONJ
issue-2801	150	36	interest	interest	NOUN
issue-2801	150	37	of	of	ADP
issue-2801	150	38	key	key	ADJ
issue-2801	150	39	stakeholders	stakeholder	NOUN
issue-2801	150	40	in	in	ADP
issue-2801	150	41	sustainability	sustainability	NOUN
issue-2801	150	42	reporting	reporting	NOUN
issue-2801	150	43	indicators	indicator	NOUN
issue-2801	150	44	gri	gri	PROPN
issue-2801	150	45	iirc	iirc	ADV
issue-2801	150	46	sasb	sasb	PROPN
issue-2801	150	47	eu	eu	PROPN
issue-2801	150	48	standards	standard	NOUN
issue-2801	150	49	documents	document	NOUN
issue-2801	150	50	guidelines	guideline	NOUN
issue-2801	150	51	2002	2002	NUM
issue-2801	150	52	-	-	SYM
issue-2801	150	53	2014	2014	NUM
issue-2801	150	54	gri	gri	NOUN
issue-2801	150	55	standards	standard	VERB
issue-2801	150	56	2016	2016	NUM
issue-2801	150	57	gri	gri	PROPN
issue-2801	150	58	universal	universal	ADJ
issue-2801	150	59	standards	standard	NOUN
issue-2801	150	60	2021	2021	NUM
issue-2801	150	61	<	<	X
issue-2801	150	62	ir	ir	X
issue-2801	150	63	>	>	X
issue-2801	150	64	framework	framework	NOUN
issue-2801	150	65	2013	2013	NUM
issue-2801	150	66	<	<	X
issue-2801	150	67	ir	ir	X
issue-2801	150	68	>	>	X
issue-2801	150	69	revised	revise	VERB
issue-2801	150	70	framework	framework	NOUN
issue-2801	150	71	2020	2020	NUM
issue-2801	150	72	sasb	sasb	ADJ
issue-2801	150	73	conceptual	conceptual	ADJ
issue-2801	150	74	framework	framework	NOUN
issue-2801	150	75	2017	2017	NUM
issue-2801	150	76	sasb	sasb	NOUN
issue-2801	150	77	exposure	exposure	NOUN
issue-2801	150	78	draft	draft	NOUN
issue-2801	150	79	(	(	PUNCT
issue-2801	150	80	revised	revise	VERB
issue-2801	150	81	framework	framework	NOUN
issue-2801	150	82	)	)	PUNCT
issue-2801	150	83	2020	2020	NUM
issue-2801	150	84	nfrd	nfrd	VERB
issue-2801	150	85	2014	2014	NUM
issue-2801	150	86	csrd	csrd	NOUN
issue-2801	150	87	2022	2022	NUM
issue-2801	150	88	esrs	esr	NOUN
issue-2801	150	89	2023	2023	NUM
issue-2801	150	90	scope	scope	NOUN
issue-2801	150	91	disclosure	disclosure	NOUN
issue-2801	150	92	of	of	ADP
issue-2801	150	93	the	the	DET
issue-2801	150	94	impact	impact	NOUN
issue-2801	150	95	on	on	ADP
issue-2801	150	96	the	the	DET
issue-2801	150	97	economy	economy	NOUN
issue-2801	150	98	,	,	PUNCT
issue-2801	150	99	environment	environment	NOUN
issue-2801	150	100	,	,	PUNCT
issue-2801	150	101	and	and	CCONJ
issue-2801	150	102	society	society	NOUN
issue-2801	150	103	introduction	introduction	NOUN
issue-2801	150	104	of	of	ADP
issue-2801	150	105	integrated	integrated	ADJ
issue-2801	150	106	reporting	reporting	NOUN
issue-2801	150	107	and	and	CCONJ
issue-2801	150	108	thinking	thinking	NOUN
issue-2801	150	109	,	,	PUNCT
issue-2801	150	110	leading	lead	VERB
issue-2801	150	111	to	to	ADP
issue-2801	150	112	the	the	DET
issue-2801	150	113	effectiveness	effectiveness	NOUN
issue-2801	150	114	and	and	CCONJ
issue-2801	150	115	productivity	productivity	NOUN
issue-2801	150	116	of	of	ADP
issue-2801	150	117	capital	capital	NOUN
issue-2801	150	118	allocation	allocation	NOUN
issue-2801	150	119	disclosure	disclosure	NOUN
issue-2801	150	120	of	of	ADP
issue-2801	150	121	information	information	NOUN
issue-2801	150	122	about	about	ADP
issue-2801	150	123	risks	risk	NOUN
issue-2801	150	124	and	and	CCONJ
issue-2801	150	125	opportunities	opportunity	NOUN
issue-2801	150	126	related	relate	VERB
issue-2801	150	127	to	to	ADP
issue-2801	150	128	sustainable	sustainable	ADJ
issue-2801	150	129	development	development	NOUN
issue-2801	150	130	,	,	PUNCT
issue-2801	150	131	their	their	PRON
issue-2801	150	132	impact	impact	NOUN
issue-2801	150	133	on	on	ADP
issue-2801	150	134	the	the	DET
issue-2801	150	135	entity	entity	NOUN
issue-2801	150	136	’s	’s	PART
issue-2801	150	137	cash	cash	NOUN
issue-2801	150	138	flows	flow	NOUN
issue-2801	150	139	,	,	PUNCT
issue-2801	150	140	access	access	NOUN
issue-2801	150	141	to	to	ADP
issue-2801	150	142	financing	financing	NOUN
issue-2801	150	143	,	,	PUNCT
issue-2801	150	144	or	or	CCONJ
issue-2801	150	145	the	the	DET
issue-2801	150	146	cost	cost	NOUN
issue-2801	150	147	of	of	ADP
issue-2801	150	148	capital	capital	NOUN
issue-2801	150	149	disclosure	disclosure	NOUN
issue-2801	150	150	in	in	ADP
issue-2801	150	151	reporting	reporting	NOUN
issue-2801	150	152	of	of	ADP
issue-2801	150	153	environmental	environmental	ADJ
issue-2801	150	154	,	,	PUNCT
issue-2801	150	155	social	social	ADJ
issue-2801	150	156	,	,	PUNCT
issue-2801	150	157	and	and	CCONJ
issue-2801	150	158	governance	governance	NOUN
issue-2801	150	159	(	(	PUNCT
issue-2801	150	160	esg	esg	NOUN
issue-2801	150	161	)	)	PUNCT
issue-2801	150	162	factors	factor	NOUN
issue-2801	150	163	,	,	PUNCT
issue-2801	150	164	development	development	NOUN
issue-2801	150	165	of	of	ADP
issue-2801	150	166	value	value	NOUN
issue-2801	150	167	chain	chain	NOUN
issue-2801	150	168	sustainability	sustainability	NOUN
issue-2801	150	169	reporting	reporting	NOUN
issue-2801	150	170	type	type	NOUN
issue-2801	150	171	of	of	ADP
issue-2801	150	172	information	information	NOUN
issue-2801	150	173	non	non	ADJ
issue-2801	150	174	-	-	ADJ
issue-2801	150	175	financial	financial	ADJ
issue-2801	150	176	information	information	NOUN
issue-2801	150	177	integrated	integrate	VERB
issue-2801	150	178	information	information	NOUN
issue-2801	150	179	sustainable	sustainable	ADJ
issue-2801	150	180	information	information	NOUN
issue-2801	150	181	sustainable	sustainable	ADJ
issue-2801	150	182	information	information	NOUN
issue-2801	150	183	key	key	ADJ
issue-2801	150	184	stakeholders	stakeholder	NOUN
issue-2801	150	185	civil	civil	ADJ
issue-2801	150	186	society	society	NOUN
issue-2801	150	187	organisations	organisation	NOUN
issue-2801	150	188	business	business	NOUN
issue-2801	150	189	investment	investment	NOUN
issue-2801	150	190	institution	institution	NOUN
issue-2801	150	191	academic	academic	PROPN
issue-2801	150	192	world	world	PROPN
issue-2801	150	193	bank	bank	PROPN
issue-2801	150	194	investment	investment	NOUN
issue-2801	150	195	institutions	institution	NOUN
issue-2801	150	196	ifac	ifac	VERB
issue-2801	150	197	accounting	accounting	NOUN
issue-2801	150	198	professionals	professional	NOUN
issue-2801	150	199	global	global	PROPN
issue-2801	150	200	investors	investor	NOUN
issue-2801	150	201	accounting	accounting	PROPN
issue-2801	150	202	professionals	professional	NOUN
issue-2801	150	203	bank	bank	NOUN
issue-2801	150	204	industry	industry	NOUN
issue-2801	150	205	academics	academic	NOUN
issue-2801	150	206	all	all	DET
issue-2801	150	207	economic	economic	ADJ
issue-2801	150	208	actors	actor	NOUN
issue-2801	150	209	including	include	VERB
issue-2801	150	210	public	public	ADJ
issue-2801	150	211	authorities	authority	NOUN
issue-2801	150	212	,	,	PUNCT
issue-2801	150	213	investors	investor	NOUN
issue-2801	150	214	,	,	PUNCT
issue-2801	150	215	employees	employee	NOUN
issue-2801	150	216	,	,	PUNCT
issue-2801	150	217	communities	community	NOUN
issue-2801	150	218	,	,	PUNCT
issue-2801	150	219	companies	company	NOUN
issue-2801	150	220	,	,	PUNCT
issue-2801	150	221	entities	entity	NOUN
issue-2801	150	222	consequences	consequence	NOUN
issue-2801	150	223	enhancing	enhance	VERB
issue-2801	150	224	transparency	transparency	NOUN
issue-2801	150	225	of	of	ADP
issue-2801	150	226	information	information	NOUN
issue-2801	150	227	about	about	ADP
issue-2801	150	228	contributions	contribution	NOUN
issue-2801	150	229	to	to	ADP
issue-2801	150	230	sustainable	sustainable	ADJ
issue-2801	150	231	development	development	NOUN
issue-2801	150	232	promoting	promote	VERB
issue-2801	150	233	the	the	DET
issue-2801	150	234	integration	integration	NOUN
issue-2801	150	235	of	of	ADP
issue-2801	150	236	organisational	organisational	ADJ
issue-2801	150	237	thinking	thinking	NOUN
issue-2801	150	238	into	into	ADP
issue-2801	150	239	value	value	NOUN
issue-2801	150	240	creation	creation	NOUN
issue-2801	150	241	for	for	ADP
issue-2801	150	242	financial	financial	ADJ
issue-2801	150	243	stability	stability	NOUN
issue-2801	150	244	and	and	CCONJ
issue-2801	150	245	sustainable	sustainable	ADJ
issue-2801	150	246	development	development	NOUN
issue-2801	150	247	impact	impact	NOUN
issue-2801	150	248	on	on	ADP
issue-2801	150	249	the	the	DET
issue-2801	150	250	financial	financial	ADJ
issue-2801	150	251	position	position	NOUN
issue-2801	150	252	of	of	ADP
issue-2801	150	253	the	the	DET
issue-2801	150	254	company	company	NOUN
issue-2801	150	255	increase	increase	NOUN
issue-2801	150	256	in	in	ADP
issue-2801	150	257	economic	economic	ADJ
issue-2801	150	258	flow	flow	NOUN
issue-2801	150	259	toward	toward	ADP
issue-2801	150	260	more	more	ADV
issue-2801	150	261	sustainable	sustainable	ADJ
issue-2801	150	262	business	business	NOUN
issue-2801	150	263	models	model	NOUN
issue-2801	150	264	in	in	ADP
issue-2801	150	265	the	the	DET
issue-2801	150	266	eu	eu	PROPN
issue-2801	150	267	source	source	NOUN
issue-2801	150	268	:	:	PUNCT
issue-2801	150	269	compiled	compile	VERB
issue-2801	150	270	by	by	ADP
issue-2801	150	271	gri	gri	PROPN
issue-2801	150	272	,	,	PUNCT
issue-2801	150	273	iirc	iirc	ADJ
issue-2801	150	274	,	,	PUNCT
issue-2801	150	275	sasb	sasb	NOUN
issue-2801	150	276	,	,	PUNCT
issue-2801	150	277	eu	eu	PROPN
issue-2801	150	278	standards	standards	PROPN
issue-2801	150	279	baltic	baltic	ADJ
issue-2801	150	280	journal	journal	PROPN
issue-2801	150	281	of	of	ADP
issue-2801	150	282	economic	economic	ADJ
issue-2801	150	283	studies	study	NOUN
issue-2801	150	284	53	53	NUM
issue-2801	150	285	vol	vol	NOUN
issue-2801	150	286	.	.	PUNCT
issue-2801	151	1	11	11	NUM
issue-2801	152	1	no	no	NOUN
issue-2801	152	2	.	.	NOUN
issue-2801	152	3	2	2	NUM
issue-2801	152	4	,	,	PUNCT
issue-2801	152	5	2025	2025	NUM
issue-2801	152	6	the	the	DET
issue-2801	152	7	prevailing	prevail	VERB
issue-2801	152	8	focus	focus	NOUN
issue-2801	152	9	of	of	ADP
issue-2801	152	10	ukrainian	ukrainian	ADJ
issue-2801	152	11	scientific	scientific	ADJ
issue-2801	152	12	research	research	NOUN
issue-2801	152	13	on	on	ADP
issue-2801	152	14	sustainable	sustainable	ADJ
issue-2801	152	15	development	development	NOUN
issue-2801	152	16	is	be	AUX
issue-2801	152	17	on	on	ADP
issue-2801	152	18	large	large	ADJ
issue-2801	152	19	companies	company	NOUN
issue-2801	152	20	,	,	PUNCT
issue-2801	152	21	thereby	thereby	ADV
issue-2801	152	22	creating	create	VERB
issue-2801	152	23	a	a	DET
issue-2801	152	24	lacuna	lacuna	NOUN
issue-2801	152	25	in	in	ADP
issue-2801	152	26	the	the	DET
issue-2801	152	27	field	field	NOUN
issue-2801	152	28	of	of	ADP
issue-2801	152	29	non	non	ADJ
issue-2801	152	30	-	-	ADJ
issue-2801	152	31	financial	financial	ADJ
issue-2801	152	32	reporting	reporting	NOUN
issue-2801	152	33	for	for	ADP
issue-2801	152	34	small	small	ADJ
issue-2801	152	35	enterprises	enterprise	NOUN
issue-2801	152	36	.	.	PUNCT
issue-2801	153	1	the	the	DET
issue-2801	153	2	emphasis	emphasis	NOUN
issue-2801	153	3	is	be	AUX
issue-2801	153	4	misguided	misguide	VERB
issue-2801	153	5	in	in	SCONJ
issue-2801	153	6	that	that	SCONJ
issue-2801	153	7	it	it	PRON
issue-2801	153	8	is	be	AUX
issue-2801	153	9	placed	place	VERB
issue-2801	153	10	exclusively	exclusively	ADV
issue-2801	153	11	on	on	ADP
issue-2801	153	12	the	the	DET
issue-2801	153	13	simplification	simplification	NOUN
issue-2801	153	14	of	of	ADP
issue-2801	153	15	financial	financial	ADJ
issue-2801	153	16	reports	report	NOUN
issue-2801	153	17	.	.	PUNCT
issue-2801	154	1	however	however	ADV
issue-2801	154	2	,	,	PUNCT
issue-2801	154	3	it	it	PRON
issue-2801	154	4	is	be	AUX
issue-2801	154	5	important	important	ADJ
issue-2801	154	6	to	to	PART
issue-2801	154	7	acknowledge	acknowledge	VERB
issue-2801	154	8	the	the	DET
issue-2801	154	9	significant	significant	ADJ
issue-2801	154	10	role	role	NOUN
issue-2801	154	11	that	that	PRON
issue-2801	154	12	smes	sme	NOUN
issue-2801	154	13	play	play	VERB
issue-2801	154	14	in	in	ADP
issue-2801	154	15	the	the	DET
issue-2801	154	16	economy	economy	NOUN
issue-2801	154	17	,	,	PUNCT
issue-2801	154	18	as	as	SCONJ
issue-2801	154	19	they	they	PRON
issue-2801	154	20	perform	perform	VERB
issue-2801	154	21	social	social	ADJ
issue-2801	154	22	functions	function	NOUN
issue-2801	154	23	by	by	ADP
issue-2801	154	24	providing	provide	VERB
issue-2801	154	25	employment	employment	NOUN
issue-2801	154	26	and	and	CCONJ
issue-2801	154	27	jobs	job	NOUN
issue-2801	154	28	,	,	PUNCT
issue-2801	154	29	and	and	CCONJ
issue-2801	154	30	are	be	AUX
issue-2801	154	31	crucial	crucial	ADJ
issue-2801	154	32	to	to	ADP
issue-2801	154	33	advancing	advance	VERB
issue-2801	154	34	sustainable	sustainable	ADJ
issue-2801	154	35	development	development	NOUN
issue-2801	154	36	goals	goal	NOUN
issue-2801	154	37	.	.	PUNCT
issue-2801	155	1	on	on	ADP
issue-2801	155	2	a	a	DET
issue-2801	155	3	global	global	ADJ
issue-2801	155	4	scale	scale	NOUN
issue-2801	155	5	,	,	PUNCT
issue-2801	155	6	the	the	DET
issue-2801	155	7	scientific	scientific	ADJ
issue-2801	155	8	community	community	NOUN
issue-2801	155	9	has	have	AUX
issue-2801	155	10	come	come	VERB
issue-2801	155	11	to	to	PART
issue-2801	155	12	acknowledge	acknowledge	VERB
issue-2801	155	13	small	small	ADJ
issue-2801	155	14	enterprises	enterprise	NOUN
issue-2801	155	15	as	as	ADP
issue-2801	155	16	a	a	DET
issue-2801	155	17	subject	subject	NOUN
issue-2801	155	18	worthy	worthy	ADJ
issue-2801	155	19	of	of	ADP
issue-2801	155	20	study	study	NOUN
issue-2801	155	21	within	within	ADP
issue-2801	155	22	the	the	DET
issue-2801	155	23	overarching	overarching	ADJ
issue-2801	155	24	framework	framework	NOUN
issue-2801	155	25	of	of	ADP
issue-2801	155	26	sustainable	sustainable	ADJ
issue-2801	155	27	development	development	NOUN
issue-2801	155	28	.	.	PUNCT
issue-2801	156	1	the	the	DET
issue-2801	156	2	question	question	NOUN
issue-2801	156	3	of	of	ADP
issue-2801	156	4	whether	whether	SCONJ
issue-2801	156	5	it	it	PRON
issue-2801	156	6	is	be	AUX
issue-2801	156	7	possible	possible	ADJ
issue-2801	156	8	to	to	PART
issue-2801	156	9	effectively	effectively	ADV
issue-2801	156	10	integrate	integrate	VERB
issue-2801	156	11	sustainability	sustainability	NOUN
issue-2801	156	12	into	into	ADP
issue-2801	156	13	the	the	DET
issue-2801	156	14	activities	activity	NOUN
issue-2801	156	15	of	of	ADP
issue-2801	156	16	small	small	ADJ
issue-2801	156	17	and	and	CCONJ
issue-2801	156	18	medium	medium	ADJ
issue-2801	156	19	-	-	PUNCT
issue-2801	156	20	sized	sized	ADJ
issue-2801	156	21	businesses	business	NOUN
issue-2801	156	22	,	,	PUNCT
issue-2801	156	23	and	and	CCONJ
issue-2801	156	24	to	to	PART
issue-2801	156	25	encourage	encourage	VERB
issue-2801	156	26	the	the	DET
issue-2801	156	27	implementation	implementation	NOUN
issue-2801	156	28	of	of	ADP
issue-2801	156	29	socially	socially	ADV
issue-2801	156	30	responsible	responsible	ADJ
issue-2801	156	31	practices	practice	NOUN
issue-2801	156	32	,	,	PUNCT
issue-2801	156	33	is	be	AUX
issue-2801	156	34	a	a	DET
issue-2801	156	35	matter	matter	NOUN
issue-2801	156	36	of	of	ADP
issue-2801	156	37	debate	debate	NOUN
issue-2801	156	38	among	among	ADP
issue-2801	156	39	researchers	researcher	NOUN
issue-2801	156	40	.	.	PUNCT
issue-2801	157	1	the	the	DET
issue-2801	157	2	eu	eu	PROPN
issue-2801	157	3	fosters	foster	VERB
issue-2801	157	4	sustainable	sustainable	ADJ
issue-2801	157	5	development	development	NOUN
issue-2801	157	6	and	and	CCONJ
issue-2801	157	7	reporting	reporting	NOUN
issue-2801	157	8	practices	practice	NOUN
issue-2801	157	9	for	for	ADP
issue-2801	157	10	smes	sme	NOUN
issue-2801	157	11	through	through	ADP
issue-2801	157	12	mandatory	mandatory	ADJ
issue-2801	157	13	and	and	CCONJ
issue-2801	157	14	voluntary	voluntary	ADJ
issue-2801	157	15	measures	measure	NOUN
issue-2801	157	16	,	,	PUNCT
issue-2801	157	17	encompassing	encompass	VERB
issue-2801	157	18	registered	register	VERB
issue-2801	157	19	and	and	CCONJ
issue-2801	157	20	non	non	ADJ
issue-2801	157	21	-	-	ADJ
issue-2801	157	22	registered	registered	ADJ
issue-2801	157	23	smes	sme	NOUN
issue-2801	157	24	(	(	PUNCT
issue-2801	157	25	efrag	efrag	NOUN
issue-2801	157	26	,	,	PUNCT
issue-2801	157	27	2023	2023	NUM
issue-2801	157	28	)	)	PUNCT
issue-2801	157	29	.	.	PUNCT
issue-2801	158	1	according	accord	VERB
issue-2801	158	2	to	to	ADP
issue-2801	158	3	the	the	DET
issue-2801	158	4	new	new	ADJ
issue-2801	158	5	csrd	csrd	NOUN
issue-2801	158	6	declaration	declaration	NOUN
issue-2801	158	7	,	,	PUNCT
issue-2801	158	8	listed	list	VERB
issue-2801	158	9	smes	sme	NOUN
issue-2801	158	10	must	must	AUX
issue-2801	158	11	adopt	adopt	VERB
issue-2801	158	12	european	european	ADJ
issue-2801	158	13	sustainable	sustainable	ADJ
issue-2801	158	14	development	development	NOUN
issue-2801	158	15	standards	standard	NOUN
issue-2801	158	16	(	(	PUNCT
issue-2801	158	17	esrs	esr	NOUN
issue-2801	158	18	)	)	PUNCT
issue-2801	158	19	by	by	ADP
issue-2801	158	20	the	the	DET
issue-2801	158	21	end	end	NOUN
issue-2801	158	22	of	of	ADP
issue-2801	158	23	2027	2027	NUM
issue-2801	158	24	(	(	PUNCT
issue-2801	158	25	odobaša	odobaša	PROPN
issue-2801	158	26	&	&	CCONJ
issue-2801	158	27	marošević	marošević	NOUN
issue-2801	158	28	,	,	PUNCT
issue-2801	158	29	2023	2023	NUM
issue-2801	158	30	)	)	PUNCT
issue-2801	158	31	.	.	PUNCT
issue-2801	159	1	recognising	recognise	VERB
issue-2801	159	2	the	the	DET
issue-2801	159	3	specific	specific	ADJ
issue-2801	159	4	characteristics	characteristic	NOUN
issue-2801	159	5	of	of	ADP
issue-2801	159	6	smes	sme	NOUN
issue-2801	159	7	,	,	PUNCT
issue-2801	159	8	the	the	DET
issue-2801	159	9	eu	eu	PROPN
issue-2801	159	10	plans	plan	VERB
issue-2801	159	11	to	to	PART
issue-2801	159	12	adopt	adopt	VERB
issue-2801	159	13	sustainable	sustainable	ADJ
issue-2801	159	14	development	development	NOUN
issue-2801	159	15	guidelines	guideline	NOUN
issue-2801	159	16	for	for	ADP
issue-2801	159	17	smes	sme	NOUN
issue-2801	159	18	by	by	ADP
issue-2801	159	19	2025	2025	NUM
issue-2801	159	20	(	(	PUNCT
issue-2801	159	21	eu	eu	PROPN
issue-2801	159	22	2022/2464	2022/2464	NUM
issue-2801	159	23	)	)	PUNCT
issue-2801	159	24	.	.	PUNCT
issue-2801	160	1	on	on	ADP
issue-2801	160	2	the	the	DET
issue-2801	160	3	other	other	ADJ
issue-2801	160	4	hand	hand	NOUN
issue-2801	160	5	,	,	PUNCT
issue-2801	160	6	the	the	DET
issue-2801	160	7	csrd	csrd	NOUN
issue-2801	160	8	declaration	declaration	NOUN
issue-2801	160	9	indirectly	indirectly	ADV
issue-2801	160	10	affects	affect	VERB
issue-2801	160	11	non	non	ADJ
issue-2801	160	12	-	-	ADJ
issue-2801	160	13	listed	listed	ADJ
issue-2801	160	14	smes	sme	NOUN
issue-2801	160	15	.	.	PUNCT
issue-2801	161	1	while	while	SCONJ
issue-2801	161	2	these	these	DET
issue-2801	161	3	companies	company	NOUN
issue-2801	161	4	are	be	AUX
issue-2801	161	5	not	not	PART
issue-2801	161	6	directly	directly	ADV
issue-2801	161	7	obliged	oblige	VERB
issue-2801	161	8	to	to	PART
issue-2801	161	9	create	create	VERB
issue-2801	161	10	and	and	CCONJ
issue-2801	161	11	publish	publish	VERB
issue-2801	161	12	sustainability	sustainability	NOUN
issue-2801	161	13	reports	report	NOUN
issue-2801	161	14	under	under	ADP
issue-2801	161	15	the	the	DET
issue-2801	161	16	declaration	declaration	NOUN
issue-2801	161	17	,	,	PUNCT
issue-2801	161	18	they	they	PRON
issue-2801	161	19	may	may	AUX
issue-2801	161	20	be	be	AUX
issue-2801	161	21	required	require	VERB
issue-2801	161	22	to	to	PART
issue-2801	161	23	provide	provide	VERB
issue-2801	161	24	relevant	relevant	ADJ
issue-2801	161	25	sustainability	sustainability	NOUN
issue-2801	161	26	information	information	NOUN
issue-2801	161	27	to	to	ADP
issue-2801	161	28	their	their	PRON
issue-2801	161	29	partners	partner	NOUN
issue-2801	161	30	and	and	CCONJ
issue-2801	161	31	other	other	ADJ
issue-2801	161	32	stakeholders	stakeholder	NOUN
issue-2801	161	33	,	,	PUNCT
issue-2801	161	34	especially	especially	ADV
issue-2801	161	35	if	if	SCONJ
issue-2801	161	36	they	they	PRON
issue-2801	161	37	are	be	AUX
issue-2801	161	38	part	part	NOUN
issue-2801	161	39	of	of	ADP
issue-2801	161	40	the	the	DET
issue-2801	161	41	value	value	NOUN
issue-2801	161	42	chain	chain	NOUN
issue-2801	161	43	of	of	ADP
issue-2801	161	44	a	a	DET
issue-2801	161	45	large	large	ADJ
issue-2801	161	46	enterprise	enterprise	NOUN
issue-2801	161	47	under	under	ADP
issue-2801	161	48	the	the	DET
issue-2801	161	49	declaration	declaration	NOUN
issue-2801	161	50	's	's	PART
issue-2801	161	51	jurisdiction	jurisdiction	NOUN
issue-2801	161	52	.	.	PUNCT
issue-2801	162	1	in	in	ADP
issue-2801	162	2	addition	addition	NOUN
issue-2801	162	3	to	to	ADP
issue-2801	162	4	adhering	adhere	VERB
issue-2801	162	5	to	to	ADP
issue-2801	162	6	international	international	ADJ
issue-2801	162	7	standards	standard	NOUN
issue-2801	162	8	,	,	PUNCT
issue-2801	162	9	smes	sme	NOUN
issue-2801	162	10	have	have	VERB
issue-2801	162	11	the	the	DET
issue-2801	162	12	option	option	NOUN
issue-2801	162	13	to	to	PART
issue-2801	162	14	adopt	adopt	VERB
issue-2801	162	15	a	a	DET
issue-2801	162	16	streamlined	streamlined	ADJ
issue-2801	162	17	version	version	NOUN
issue-2801	162	18	of	of	ADP
issue-2801	162	19	european	european	ADJ
issue-2801	162	20	standards	standard	NOUN
issue-2801	162	21	.	.	PUNCT
issue-2801	163	1	in	in	ADP
issue-2801	163	2	recent	recent	ADJ
issue-2801	163	3	years	year	NOUN
issue-2801	163	4	,	,	PUNCT
issue-2801	163	5	there	there	PRON
issue-2801	163	6	has	have	AUX
issue-2801	163	7	been	be	AUX
issue-2801	163	8	growing	grow	VERB
issue-2801	163	9	recognition	recognition	NOUN
issue-2801	163	10	within	within	ADP
issue-2801	163	11	the	the	DET
issue-2801	163	12	academic	academic	ADJ
issue-2801	163	13	community	community	NOUN
issue-2801	163	14	that	that	PRON
issue-2801	163	15	smes	sme	NOUN
issue-2801	163	16	,	,	PUNCT
issue-2801	163	17	like	like	ADP
issue-2801	163	18	other	other	ADJ
issue-2801	163	19	entities	entity	NOUN
issue-2801	163	20	,	,	PUNCT
issue-2801	163	21	should	should	AUX
issue-2801	163	22	prioritise	prioritise	VERB
issue-2801	163	23	short	short	ADJ
issue-2801	163	24	-	-	PUNCT
issue-2801	163	25	term	term	NOUN
issue-2801	163	26	economic	economic	ADJ
issue-2801	163	27	profits	profit	NOUN
issue-2801	163	28	and	and	CCONJ
issue-2801	163	29	consider	consider	VERB
issue-2801	163	30	the	the	DET
issue-2801	163	31	environmental	environmental	ADJ
issue-2801	163	32	and	and	CCONJ
issue-2801	163	33	social	social	ADJ
issue-2801	163	34	value	value	NOUN
issue-2801	163	35	they	they	PRON
issue-2801	163	36	create	create	VERB
issue-2801	163	37	or	or	CCONJ
issue-2801	163	38	destroy	destroy	VERB
issue-2801	163	39	(	(	PUNCT
issue-2801	163	40	caputo	caputo	PROPN
issue-2801	163	41	et	et	PROPN
issue-2801	163	42	al	al	PROPN
issue-2801	163	43	.	.	PROPN
issue-2801	163	44	,	,	PUNCT
issue-2801	163	45	2017	2017	NUM
issue-2801	163	46	;	;	PUNCT
issue-2801	163	47	ottenstein	ottenstein	NOUN
issue-2801	163	48	et	et	PROPN
issue-2801	163	49	al	al	PROPN
issue-2801	163	50	.	.	PROPN
issue-2801	163	51	,	,	PUNCT
issue-2801	163	52	2022	2022	NUM
issue-2801	163	53	)	)	PUNCT
issue-2801	163	54	.	.	PUNCT
issue-2801	164	1	it	it	PRON
issue-2801	164	2	is	be	AUX
issue-2801	164	3	evident	evident	ADJ
issue-2801	164	4	that	that	SCONJ
issue-2801	164	5	smes	sme	NOUN
issue-2801	164	6	have	have	VERB
issue-2801	164	7	the	the	DET
issue-2801	164	8	capacity	capacity	NOUN
issue-2801	164	9	to	to	PART
issue-2801	164	10	exert	exert	VERB
issue-2801	164	11	a	a	DET
issue-2801	164	12	substantial	substantial	ADJ
issue-2801	164	13	influence	influence	NOUN
issue-2801	164	14	on	on	ADP
issue-2801	164	15	both	both	CCONJ
issue-2801	164	16	the	the	DET
issue-2801	164	17	environment	environment	NOUN
issue-2801	164	18	and	and	CCONJ
issue-2801	164	19	society	society	NOUN
issue-2801	164	20	,	,	PUNCT
issue-2801	164	21	a	a	DET
issue-2801	164	22	phenomenon	phenomenon	NOUN
issue-2801	164	23	that	that	PRON
issue-2801	164	24	is	be	AUX
issue-2801	164	25	analogous	analogous	ADJ
issue-2801	164	26	to	to	ADP
issue-2801	164	27	that	that	PRON
issue-2801	164	28	observed	observe	VERB
issue-2801	164	29	in	in	ADP
issue-2801	164	30	large	large	ADJ
issue-2801	164	31	companies	company	NOUN
issue-2801	164	32	(	(	PUNCT
issue-2801	164	33	corazza	corazza	NOUN
issue-2801	164	34	,	,	PUNCT
issue-2801	164	35	2018	2018	NUM
issue-2801	164	36	;	;	PUNCT
issue-2801	164	37	morsing	morse	VERB
issue-2801	164	38	&	&	CCONJ
issue-2801	164	39	perrini	perrini	PROPN
issue-2801	164	40	,	,	PUNCT
issue-2801	164	41	2009	2009	NUM
issue-2801	164	42	;	;	PUNCT
issue-2801	164	43	shields	shield	NOUN
issue-2801	164	44	&	&	CCONJ
issue-2801	164	45	shelleman	shelleman	PROPN
issue-2801	164	46	,	,	PUNCT
issue-2801	164	47	2020	2020	NUM
issue-2801	164	48	)	)	PUNCT
issue-2801	164	49	.	.	PUNCT
issue-2801	165	1	in	in	ADP
issue-2801	165	2	europe	europe	PROPN
issue-2801	165	3	,	,	PUNCT
issue-2801	165	4	smes	sme	NOUN
issue-2801	165	5	are	be	AUX
issue-2801	165	6	responsible	responsible	ADJ
issue-2801	165	7	for	for	ADP
issue-2801	165	8	60	60	NUM
issue-2801	165	9	-	-	SYM
issue-2801	165	10	70	70	NUM
issue-2801	165	11	%	%	NOUN
issue-2801	165	12	of	of	ADP
issue-2801	165	13	industrial	industrial	ADJ
issue-2801	165	14	pollution	pollution	NOUN
issue-2801	165	15	(	(	PUNCT
issue-2801	165	16	oecd	oecd	PROPN
issue-2801	165	17	,	,	PUNCT
issue-2801	165	18	2018	2018	NUM
issue-2801	165	19	)	)	PUNCT
issue-2801	165	20	.	.	PUNCT
issue-2801	166	1	therefore	therefore	ADV
issue-2801	166	2	,	,	PUNCT
issue-2801	166	3	the	the	DET
issue-2801	166	4	responsible	responsible	ADJ
issue-2801	166	5	behaviour	behaviour	NOUN
issue-2801	166	6	of	of	ADP
issue-2801	166	7	smes	sme	NOUN
issue-2801	166	8	,	,	PUNCT
issue-2801	166	9	especially	especially	ADV
issue-2801	166	10	with	with	ADP
issue-2801	166	11	regard	regard	NOUN
issue-2801	166	12	to	to	ADP
issue-2801	166	13	their	their	PRON
issue-2801	166	14	environmental	environmental	ADJ
issue-2801	166	15	impact	impact	NOUN
issue-2801	166	16	,	,	PUNCT
issue-2801	166	17	is	be	AUX
issue-2801	166	18	crucial	crucial	ADJ
issue-2801	166	19	for	for	ADP
issue-2801	166	20	creating	create	VERB
issue-2801	166	21	a	a	DET
issue-2801	166	22	greener	green	ADJ
issue-2801	166	23	economy	economy	NOUN
issue-2801	166	24	and	and	CCONJ
issue-2801	166	25	achieving	achieve	VERB
issue-2801	166	26	a	a	DET
issue-2801	166	27	sustainable	sustainable	ADJ
issue-2801	166	28	environment	environment	NOUN
issue-2801	166	29	(	(	PUNCT
issue-2801	166	30	isensee	isensee	PROPN
issue-2801	166	31	et	et	PROPN
issue-2801	166	32	al	al	PROPN
issue-2801	166	33	.	.	PROPN
issue-2801	166	34	,	,	PUNCT
issue-2801	166	35	2023	2023	NUM
issue-2801	166	36	)	)	PUNCT
issue-2801	166	37	.	.	PUNCT
issue-2801	167	1	it	it	PRON
issue-2801	167	2	is	be	AUX
issue-2801	167	3	therefore	therefore	ADV
issue-2801	167	4	vital	vital	ADJ
issue-2801	167	5	to	to	PART
issue-2801	167	6	ensure	ensure	VERB
issue-2801	167	7	the	the	DET
issue-2801	167	8	long	long	ADJ
issue-2801	167	9	-	-	PUNCT
issue-2801	167	10	term	term	NOUN
issue-2801	167	11	sustainability	sustainability	NOUN
issue-2801	167	12	and	and	CCONJ
issue-2801	167	13	growth	growth	NOUN
issue-2801	167	14	of	of	ADP
issue-2801	167	15	smes	sme	NOUN
issue-2801	167	16	,	,	PUNCT
issue-2801	167	17	given	give	VERB
issue-2801	167	18	their	their	PRON
issue-2801	167	19	capacity	capacity	NOUN
issue-2801	167	20	to	to	PART
issue-2801	167	21	support	support	VERB
issue-2801	167	22	national	national	ADJ
issue-2801	167	23	economic	economic	ADJ
issue-2801	167	24	stability	stability	NOUN
issue-2801	167	25	and	and	CCONJ
issue-2801	167	26	advance	advance	VERB
issue-2801	167	27	national	national	ADJ
issue-2801	167	28	sdgs	sdgs	PROPN
issue-2801	167	29	(	(	PUNCT
issue-2801	167	30	das	das	PROPN
issue-2801	167	31	et	et	PROPN
issue-2801	167	32	al	al	PROPN
issue-2801	167	33	.	.	PROPN
issue-2801	167	34	,	,	PUNCT
issue-2801	167	35	2020	2020	NUM
issue-2801	167	36	)	)	PUNCT
issue-2801	167	37	.	.	PUNCT
issue-2801	168	1	in	in	ADP
issue-2801	168	2	contrast	contrast	NOUN
issue-2801	168	3	to	to	ADP
issue-2801	168	4	large	large	ADJ
issue-2801	168	5	enterprises	enterprise	NOUN
issue-2801	168	6	,	,	PUNCT
issue-2801	168	7	smes	sme	NOUN
issue-2801	168	8	encounter	encounter	VERB
issue-2801	168	9	greater	great	ADJ
issue-2801	168	10	challenges	challenge	NOUN
issue-2801	168	11	in	in	ADP
issue-2801	168	12	the	the	DET
issue-2801	168	13	distribution	distribution	NOUN
issue-2801	168	14	of	of	ADP
issue-2801	168	15	available	available	ADJ
issue-2801	168	16	resources	resource	NOUN
issue-2801	168	17	.	.	PUNCT
issue-2801	169	1	moreover	moreover	ADV
issue-2801	169	2	,	,	PUNCT
issue-2801	169	3	smes	sme	NOUN
issue-2801	169	4	predominantly	predominantly	ADV
issue-2801	169	5	prioritise	prioritise	VERB
issue-2801	169	6	the	the	DET
issue-2801	169	7	economic	economic	ADJ
issue-2801	169	8	dimensions	dimension	NOUN
issue-2801	169	9	of	of	ADP
issue-2801	169	10	sustainable	sustainable	ADJ
issue-2801	169	11	development	development	NOUN
issue-2801	169	12	,	,	PUNCT
issue-2801	169	13	perceiving	perceive	VERB
issue-2801	169	14	environmental	environmental	ADJ
issue-2801	169	15	and	and	CCONJ
issue-2801	169	16	social	social	ADJ
issue-2801	169	17	concerns	concern	NOUN
issue-2801	169	18	as	as	ADP
issue-2801	169	19	a	a	DET
issue-2801	169	20	means	means	NOUN
issue-2801	169	21	to	to	PART
issue-2801	169	22	fulfil	fulfil	VERB
issue-2801	169	23	regulatory	regulatory	ADJ
issue-2801	169	24	obligations	obligation	NOUN
issue-2801	169	25	.	.	PUNCT
issue-2801	170	1	with	with	ADP
issue-2801	170	2	regard	regard	NOUN
issue-2801	170	3	to	to	ADP
issue-2801	170	4	the	the	DET
issue-2801	170	5	reporting	reporting	NOUN
issue-2801	170	6	format	format	NOUN
issue-2801	170	7	for	for	ADP
issue-2801	170	8	sustainable	sustainable	ADJ
issue-2801	170	9	development	development	NOUN
issue-2801	170	10	,	,	PUNCT
issue-2801	170	11	a	a	DET
issue-2801	170	12	noteworthy	noteworthy	ADJ
issue-2801	170	13	example	example	NOUN
issue-2801	170	14	is	be	AUX
issue-2801	170	15	the	the	DET
issue-2801	170	16	presentation	presentation	NOUN
issue-2801	170	17	of	of	ADP
issue-2801	170	18	non	non	ADJ
issue-2801	170	19	-	-	ADJ
issue-2801	170	20	financial	financial	ADJ
issue-2801	170	21	information	information	NOUN
issue-2801	170	22	by	by	ADP
issue-2801	170	23	nonprofit	nonprofit	ADJ
issue-2801	170	24	organisations	organisation	NOUN
issue-2801	170	25	for	for	ADP
issue-2801	170	26	the	the	DET
issue-2801	170	27	benefit	benefit	NOUN
issue-2801	170	28	of	of	ADP
issue-2801	170	29	the	the	DET
issue-2801	170	30	public	public	NOUN
issue-2801	170	31	and	and	CCONJ
issue-2801	170	32	government	government	NOUN
issue-2801	170	33	.	.	PUNCT
issue-2801	171	1	in	in	ADP
issue-2801	171	2	certain	certain	ADJ
issue-2801	171	3	countries	country	NOUN
issue-2801	171	4	,	,	PUNCT
issue-2801	171	5	public	public	ADJ
issue-2801	171	6	authorities	authority	NOUN
issue-2801	171	7	and	and	CCONJ
issue-2801	171	8	local	local	ADJ
issue-2801	171	9	governments	government	NOUN
issue-2801	171	10	stipulate	stipulate	VERB
issue-2801	171	11	that	that	SCONJ
issue-2801	171	12	businesses	business	NOUN
issue-2801	171	13	provide	provide	VERB
issue-2801	171	14	a	a	DET
issue-2801	171	15	narrative	narrative	ADJ
issue-2801	171	16	report	report	NOUN
issue-2801	171	17	to	to	PART
issue-2801	171	18	address	address	VERB
issue-2801	171	19	issues	issue	NOUN
issue-2801	171	20	related	relate	VERB
issue-2801	171	21	to	to	PART
issue-2801	171	22	aid	aid	NOUN
issue-2801	171	23	,	,	PUNCT
issue-2801	171	24	funding	funding	NOUN
issue-2801	171	25	programmes	programme	NOUN
issue-2801	171	26	,	,	PUNCT
issue-2801	171	27	and	and	CCONJ
issue-2801	171	28	projects	project	NOUN
issue-2801	171	29	(	(	PUNCT
issue-2801	171	30	department	department	NOUN
issue-2801	171	31	of	of	ADP
issue-2801	171	32	social	social	ADJ
issue-2801	171	33	development	development	NOUN
issue-2801	171	34	institutional	institutional	ADJ
issue-2801	171	35	capacity	capacity	NOUN
issue-2801	171	36	building	building	NOUN
issue-2801	171	37	)	)	PUNCT
issue-2801	171	38	.	.	PUNCT
issue-2801	172	1	non	non	ADJ
issue-2801	172	2	-	-	ADJ
issue-2801	172	3	profit	profit	ADJ
issue-2801	172	4	organisations	organisation	NOUN
issue-2801	172	5	are	be	AUX
issue-2801	172	6	required	require	VERB
issue-2801	172	7	to	to	PART
issue-2801	172	8	disclose	disclose	VERB
issue-2801	172	9	descriptive	descriptive	ADJ
issue-2801	172	10	(	(	PUNCT
issue-2801	172	11	narrative	narrative	NOUN
issue-2801	172	12	)	)	PUNCT
issue-2801	172	13	information	information	NOUN
issue-2801	172	14	about	about	ADP
issue-2801	172	15	their	their	PRON
issue-2801	172	16	goals	goal	NOUN
issue-2801	172	17	and	and	CCONJ
issue-2801	172	18	achievements	achievement	NOUN
issue-2801	172	19	,	,	PUNCT
issue-2801	172	20	key	key	ADJ
issue-2801	172	21	events	event	NOUN
issue-2801	172	22	,	,	PUNCT
issue-2801	172	23	meetings	meeting	NOUN
issue-2801	172	24	on	on	ADP
issue-2801	172	25	activities	activity	NOUN
issue-2801	172	26	,	,	PUNCT
issue-2801	172	27	leadership	leadership	NOUN
issue-2801	172	28	and	and	CCONJ
issue-2801	172	29	employees	employee	NOUN
issue-2801	172	30	,	,	PUNCT
issue-2801	172	31	their	their	PRON
issue-2801	172	32	responsibilities	responsibility	NOUN
issue-2801	172	33	(	(	PUNCT
issue-2801	172	34	or	or	CCONJ
issue-2801	172	35	lack	lack	VERB
issue-2801	172	36	thereof	thereof	ADV
issue-2801	172	37	)	)	PUNCT
issue-2801	172	38	,	,	PUNCT
issue-2801	172	39	results	result	NOUN
issue-2801	172	40	of	of	ADP
issue-2801	172	41	activities	activity	NOUN
issue-2801	172	42	,	,	PUNCT
issue-2801	172	43	and	and	CCONJ
issue-2801	172	44	alignment	alignment	NOUN
issue-2801	172	45	with	with	ADP
issue-2801	172	46	the	the	DET
issue-2801	172	47	organisation	organisation	NOUN
issue-2801	172	48	's	's	PART
issue-2801	172	49	goals	goal	NOUN
issue-2801	172	50	(	(	PUNCT
issue-2801	172	51	south	south	ADJ
issue-2801	172	52	african	african	PROPN
issue-2801	172	53	institute	institute	PROPN
issue-2801	172	54	of	of	ADP
issue-2801	172	55	professional	professional	ADJ
issue-2801	172	56	accountants	accountant	NOUN
issue-2801	172	57	)	)	PUNCT
issue-2801	172	58	.	.	PUNCT
issue-2801	173	1	the	the	DET
issue-2801	173	2	international	international	ADJ
issue-2801	173	3	civil	civil	ADJ
issue-2801	173	4	protection	protection	NOUN
issue-2801	173	5	and	and	CCONJ
issue-2801	173	6	humanitarian	humanitarian	ADJ
issue-2801	173	7	aid	aid	NOUN
issue-2801	173	8	operations	operation	NOUN
issue-2801	173	9	organization	organization	NOUN
issue-2801	173	10	includes	include	VERB
issue-2801	173	11	information	information	NOUN
issue-2801	173	12	on	on	ADP
issue-2801	173	13	goal	goal	NOUN
issue-2801	173	14	achievement	achievement	NOUN
issue-2801	173	15	,	,	PUNCT
issue-2801	173	16	analysis	analysis	NOUN
issue-2801	173	17	of	of	ADP
issue-2801	173	18	underachievement	underachievement	NOUN
issue-2801	173	19	or	or	CCONJ
issue-2801	173	20	overachievement	overachievement	NOUN
issue-2801	173	21	,	,	PUNCT
issue-2801	173	22	mobilized	mobilize	VERB
issue-2801	173	23	resources	resource	NOUN
issue-2801	173	24	,	,	PUNCT
issue-2801	173	25	expenditures	expenditure	NOUN
issue-2801	173	26	and	and	CCONJ
issue-2801	173	27	their	their	PRON
issue-2801	173	28	substantiation	substantiation	NOUN
issue-2801	173	29	regarding	regard	VERB
issue-2801	173	30	project	project	NOUN
issue-2801	173	31	realization	realization	NOUN
issue-2801	173	32	,	,	PUNCT
issue-2801	173	33	and	and	CCONJ
issue-2801	173	34	challenges	challenge	NOUN
issue-2801	173	35	and	and	CCONJ
issue-2801	173	36	difficulties	difficulty	NOUN
issue-2801	173	37	during	during	ADP
issue-2801	173	38	the	the	DET
issue-2801	173	39	project	project	NOUN
issue-2801	173	40	(	(	PUNCT
issue-2801	173	41	e.g.	e.g.	ADV
issue-2801	173	42	,	,	PUNCT
issue-2801	173	43	possible	possible	ADJ
issue-2801	173	44	delays	delay	NOUN
issue-2801	173	45	or	or	CCONJ
issue-2801	173	46	negative	negative	ADJ
issue-2801	173	47	results	result	NOUN
issue-2801	173	48	)	)	PUNCT
issue-2801	173	49	in	in	ADP
issue-2801	173	50	its	its	PRON
issue-2801	173	51	narrative	narrative	NOUN
issue-2801	173	52	report	report	NOUN
issue-2801	173	53	.	.	PUNCT
issue-2801	174	1	the	the	DET
issue-2801	174	2	exposure	exposure	NOUN
issue-2801	174	3	draft	draft	NOUN
issue-2801	174	4	of	of	ADP
issue-2801	174	5	the	the	DET
issue-2801	174	6	international	international	ADJ
issue-2801	174	7	non	non	ADJ
issue-2801	174	8	-	-	ADJ
issue-2801	174	9	profit	profit	ADJ
issue-2801	174	10	accounting	accounting	NOUN
issue-2801	174	11	guidance	guidance	NOUN
issue-2801	174	12	(	(	PUNCT
issue-2801	174	13	cipfa	cipfa	ADJ
issue-2801	174	14	,	,	PUNCT
issue-2801	174	15	2022	2022	NUM
issue-2801	174	16	)	)	PUNCT
issue-2801	174	17	is	be	AUX
issue-2801	174	18	currently	currently	ADV
issue-2801	174	19	open	open	ADJ
issue-2801	174	20	for	for	ADP
issue-2801	174	21	discussion	discussion	NOUN
issue-2801	174	22	among	among	ADP
issue-2801	174	23	scholars	scholar	NOUN
issue-2801	174	24	and	and	CCONJ
issue-2801	174	25	the	the	DET
issue-2801	174	26	general	general	ADJ
issue-2801	174	27	public	public	NOUN
issue-2801	174	28	.	.	PUNCT
issue-2801	175	1	the	the	DET
issue-2801	175	2	standard	standard	NOUN
issue-2801	175	3	includes	include	VERB
issue-2801	175	4	a	a	DET
issue-2801	175	5	requirement	requirement	NOUN
issue-2801	175	6	to	to	PART
issue-2801	175	7	disclose	disclose	VERB
issue-2801	175	8	,	,	PUNCT
issue-2801	175	9	in	in	ADP
issue-2801	175	10	addition	addition	NOUN
issue-2801	175	11	to	to	ADP
issue-2801	175	12	financial	financial	ADJ
issue-2801	175	13	information	information	NOUN
issue-2801	175	14	,	,	PUNCT
issue-2801	175	15	nontable	nontable	ADJ
issue-2801	175	16	3	3	NUM
issue-2801	175	17	report	report	NOUN
issue-2801	175	18	on	on	ADP
issue-2801	175	19	sustainability	sustainability	NOUN
issue-2801	175	20	or	or	CCONJ
issue-2801	175	21	esg	esg	NOUN
issue-2801	175	22	matters	matter	NOUN
issue-2801	175	23	in	in	ADP
issue-2801	175	24	g250	g250	PROPN
issue-2801	175	25	and	and	CCONJ
issue-2801	175	26	n100s	n100s	PROPN
issue-2801	175	27	*	*	SYM
issue-2801	175	28	(	(	PUNCT
issue-2801	175	29	2017–2024	2017–2024	NUM
issue-2801	175	30	)	)	PUNCT
issue-2801	175	31	,	,	PUNCT
issue-2801	175	32	%	%	NOUN
issue-2801	175	33	companies	company	NOUN
issue-2801	175	34	gri	gri	PROPN
issue-2801	175	35	standards	standard	VERB
issue-2801	175	36	sasb	sasb	NOUN
issue-2801	175	37	standards	standard	NOUN
issue-2801	175	38	stock	stock	NOUN
issue-2801	175	39	exchange	exchange	NOUN
issue-2801	175	40	guidelines	guideline	VERB
issue-2801	175	41	2017	2017	NUM
issue-2801	175	42	2024	2024	NUM
issue-2801	175	43	2017	2017	NUM
issue-2801	175	44	2024	2024	NUM
issue-2801	175	45	2017	2017	NUM
issue-2801	175	46	2024	2024	NUM
issue-2801	175	47	g250	g250	PROPN
issue-2801	176	1	75	75	NUM
issue-2801	176	2	77	77	NUM
issue-2801	176	3	*	*	PUNCT
issue-2801	176	4	*	*	PUNCT
issue-2801	176	5	56	56	NUM
issue-2801	176	6	13	13	NUM
issue-2801	176	7	31	31	NUM
issue-2801	176	8	n100	n100	NUM
issue-2801	176	9	63	63	NUM
issue-2801	176	10	71	71	NUM
issue-2801	176	11	*	*	PUNCT
issue-2801	176	12	*	*	NOUN
issue-2801	176	13	41	41	NUM
issue-2801	176	14	12	12	NUM
issue-2801	176	15	28	28	NUM
issue-2801	176	16	*	*	SYM
issue-2801	176	17	239	239	NUM
issue-2801	176	18	g250	g250	PROPN
issue-2801	176	19	and	and	CCONJ
issue-2801	176	20	4,581	4,581	NUM
issue-2801	176	21	n100	n100	PROPN
issue-2801	176	22	companies	company	NOUN
issue-2801	176	23	that	that	PRON
issue-2801	176	24	report	report	VERB
issue-2801	176	25	on	on	ADP
issue-2801	176	26	sustainability	sustainability	NOUN
issue-2801	176	27	or	or	CCONJ
issue-2801	176	28	esg	esg	NOUN
issue-2801	176	29	matters	matter	NOUN
issue-2801	176	30	*	*	PUNCT
issue-2801	176	31	*	*	NOUN
issue-2801	176	32	sasb	sasb	NOUN
issue-2801	176	33	has	have	AUX
issue-2801	176	34	been	be	AUX
issue-2801	176	35	included	include	VERB
issue-2801	176	36	since	since	SCONJ
issue-2801	176	37	2022	2022	NUM
issue-2801	176	38	only	only	ADV
issue-2801	176	39	source	source	NOUN
issue-2801	176	40	:	:	PUNCT
issue-2801	176	41	compiled	compile	VERB
issue-2801	176	42	by	by	ADP
issue-2801	176	43	kpmg	kpmg	PROPN
issue-2801	176	44	2024	2024	NUM
issue-2801	176	45	baltic	baltic	PROPN
issue-2801	176	46	journal	journal	NOUN
issue-2801	176	47	of	of	ADP
issue-2801	176	48	economic	economic	ADJ
issue-2801	176	49	studies	study	NOUN
issue-2801	176	50	54	54	NUM
issue-2801	176	51	vol	vol	NOUN
issue-2801	176	52	.	.	PROPN
issue-2801	177	1	11	11	NUM
issue-2801	178	1	no	no	NOUN
issue-2801	178	2	.	.	NOUN
issue-2801	178	3	2	2	NUM
issue-2801	178	4	,	,	PUNCT
issue-2801	178	5	2025	2025	NUM
issue-2801	178	6	financial	financial	ADJ
issue-2801	178	7	information	information	NOUN
issue-2801	178	8	in	in	ADP
issue-2801	178	9	the	the	DET
issue-2801	178	10	form	form	NOUN
issue-2801	178	11	of	of	ADP
issue-2801	178	12	a	a	DET
issue-2801	178	13	narrative	narrative	NOUN
issue-2801	178	14	report	report	NOUN
issue-2801	178	15	.	.	PUNCT
issue-2801	179	1	therefore	therefore	ADV
issue-2801	179	2	,	,	PUNCT
issue-2801	179	3	based	base	VERB
issue-2801	179	4	on	on	ADP
issue-2801	179	5	the	the	DET
issue-2801	179	6	primary	primary	ADJ
issue-2801	179	7	purpose	purpose	NOUN
issue-2801	179	8	of	of	ADP
issue-2801	179	9	igss	igss	NOUN
issue-2801	179	10	to	to	PART
issue-2801	179	11	provide	provide	VERB
issue-2801	179	12	public	public	ADJ
issue-2801	179	13	services	service	NOUN
issue-2801	179	14	,	,	PUNCT
issue-2801	179	15	user	user	NOUN
issue-2801	179	16	expectations	expectation	NOUN
issue-2801	179	17	can	can	AUX
issue-2801	179	18	only	only	ADV
issue-2801	179	19	be	be	AUX
issue-2801	179	20	met	meet	VERB
issue-2801	179	21	by	by	ADP
issue-2801	179	22	:	:	PUNCT
issue-2801	179	23	a	a	X
issue-2801	179	24	)	)	PUNCT
issue-2801	179	25	including	include	VERB
issue-2801	179	26	narrative	narrative	NOUN
issue-2801	179	27	reporting	reporting	NOUN
issue-2801	179	28	as	as	ADP
issue-2801	179	29	part	part	NOUN
issue-2801	179	30	of	of	ADP
issue-2801	179	31	general	general	ADJ
issue-2801	179	32	purpose	purpose	NOUN
issue-2801	179	33	financial	financial	ADJ
issue-2801	179	34	reports	report	NOUN
issue-2801	179	35	;	;	PUNCT
issue-2801	179	36	or	or	CCONJ
issue-2801	179	37	b	b	X
issue-2801	179	38	)	)	PUNCT
issue-2801	179	39	a	a	DET
issue-2801	179	40	separate	separate	ADJ
issue-2801	179	41	non	non	ADJ
issue-2801	179	42	-	-	ADJ
issue-2801	179	43	financial	financial	ADJ
issue-2801	179	44	report	report	NOUN
issue-2801	179	45	.	.	PUNCT
issue-2801	180	1	section	section	NOUN
issue-2801	180	2	35	35	NUM
issue-2801	180	3	of	of	ADP
issue-2801	180	4	the	the	DET
issue-2801	180	5	exposure	exposure	NOUN
issue-2801	180	6	draft	draft	NOUN
issue-2801	180	7	international	international	ADJ
issue-2801	180	8	non	non	ADJ
issue-2801	180	9	-	-	ADJ
issue-2801	180	10	profit	profit	ADJ
issue-2801	180	11	accounting	accounting	NOUN
issue-2801	180	12	guidance	guidance	NOUN
issue-2801	180	13	"	"	PUNCT
issue-2801	180	14	narrative	narrative	NOUN
issue-2801	180	15	report	report	NOUN
issue-2801	180	16	"	"	PUNCT
issue-2801	180	17	(	(	PUNCT
issue-2801	180	18	cipfa	cipfa	ADJ
issue-2801	180	19	,	,	PUNCT
issue-2801	180	20	2022	2022	NUM
issue-2801	180	21	)	)	PUNCT
issue-2801	180	22	proposes	propose	VERB
issue-2801	180	23	an	an	DET
issue-2801	180	24	approach	approach	NOUN
issue-2801	180	25	based	base	VERB
issue-2801	180	26	on	on	ADP
issue-2801	180	27	descriptive	descriptive	ADJ
issue-2801	180	28	reporting	reporting	NOUN
issue-2801	180	29	principles	principle	NOUN
issue-2801	180	30	with	with	ADP
issue-2801	180	31	a	a	DET
issue-2801	180	32	minimum	minimum	ADJ
issue-2801	180	33	set	set	NOUN
issue-2801	180	34	of	of	ADP
issue-2801	180	35	mandatory	mandatory	ADJ
issue-2801	180	36	requirements	requirement	NOUN
issue-2801	180	37	for	for	ADP
issue-2801	180	38	all	all	DET
issue-2801	180	39	reporting	reporting	NOUN
issue-2801	180	40	entities	entity	NOUN
issue-2801	180	41	.	.	PUNCT
issue-2801	181	1	this	this	PRON
issue-2801	181	2	ensures	ensure	VERB
issue-2801	181	3	a	a	DET
issue-2801	181	4	basic	basic	ADJ
issue-2801	181	5	level	level	NOUN
issue-2801	181	6	of	of	ADP
issue-2801	181	7	consistency	consistency	NOUN
issue-2801	181	8	and	and	CCONJ
issue-2801	181	9	comparability	comparability	NOUN
issue-2801	181	10	.	.	PUNCT
issue-2801	182	1	today	today	NOUN
issue-2801	182	2	,	,	PUNCT
issue-2801	182	3	ngos	ngo	NOUN
issue-2801	182	4	need	need	VERB
issue-2801	182	5	to	to	PART
issue-2801	182	6	provide	provide	VERB
issue-2801	182	7	integrated	integrated	ADJ
issue-2801	182	8	information	information	NOUN
issue-2801	182	9	that	that	PRON
issue-2801	182	10	ensures	ensure	VERB
issue-2801	182	11	:	:	PUNCT
issue-2801	182	12	(	(	PUNCT
issue-2801	182	13	1	1	X
issue-2801	182	14	)	)	PUNCT
issue-2801	182	15	users	user	NOUN
issue-2801	182	16	'	'	PART
issue-2801	182	17	understanding	understanding	NOUN
issue-2801	182	18	of	of	ADP
issue-2801	182	19	the	the	DET
issue-2801	182	20	objectives	objective	NOUN
issue-2801	182	21	of	of	ADP
issue-2801	182	22	the	the	DET
issue-2801	182	23	ngo	ngo	PROPN
issue-2801	182	24	's	's	PART
issue-2801	182	25	activities	activity	NOUN
issue-2801	182	26	;	;	PUNCT
issue-2801	182	27	(	(	PUNCT
issue-2801	182	28	2	2	X
issue-2801	182	29	)	)	PUNCT
issue-2801	182	30	guidance	guidance	NOUN
issue-2801	182	31	for	for	ADP
issue-2801	182	32	the	the	DET
issue-2801	182	33	ngo	ngo	PROPN
issue-2801	182	34	in	in	ADP
issue-2801	182	35	achieving	achieve	VERB
issue-2801	182	36	the	the	DET
issue-2801	182	37	objectives	objective	NOUN
issue-2801	182	38	of	of	ADP
issue-2801	182	39	its	its	PRON
issue-2801	182	40	activities	activity	NOUN
issue-2801	182	41	;	;	PUNCT
issue-2801	182	42	(	(	PUNCT
issue-2801	182	43	3	3	X
issue-2801	182	44	)	)	PUNCT
issue-2801	182	45	feedback	feedback	NOUN
issue-2801	182	46	(	(	PUNCT
issue-2801	182	47	explanations	explanation	NOUN
issue-2801	182	48	)	)	PUNCT
issue-2801	182	49	on	on	ADP
issue-2801	182	50	the	the	DET
issue-2801	182	51	analysis	analysis	NOUN
issue-2801	182	52	of	of	ADP
issue-2801	182	53	financial	financial	ADJ
issue-2801	182	54	reports	report	NOUN
issue-2801	182	55	.	.	PUNCT
issue-2801	183	1	it	it	PRON
issue-2801	183	2	is	be	AUX
issue-2801	183	3	this	this	DET
issue-2801	183	4	paper	paper	NOUN
issue-2801	183	5	's	's	PART
issue-2801	183	6	standpoint	standpoint	NOUN
issue-2801	183	7	that	that	SCONJ
issue-2801	183	8	the	the	DET
issue-2801	183	9	narrative	narrative	NOUN
issue-2801	183	10	report	report	NOUN
issue-2801	183	11	can	can	AUX
issue-2801	183	12	,	,	PUNCT
issue-2801	183	13	to	to	ADP
issue-2801	183	14	a	a	DET
issue-2801	183	15	certain	certain	ADJ
issue-2801	183	16	degree	degree	NOUN
issue-2801	183	17	,	,	PUNCT
issue-2801	183	18	be	be	AUX
issue-2801	183	19	regarded	regard	VERB
issue-2801	183	20	as	as	ADP
issue-2801	183	21	an	an	DET
issue-2801	183	22	equivalent	equivalent	NOUN
issue-2801	183	23	to	to	ADP
issue-2801	183	24	the	the	DET
issue-2801	183	25	ukrainian	ukrainian	ADJ
issue-2801	183	26	non	non	ADJ
issue-2801	183	27	-	-	ADJ
issue-2801	183	28	financial	financial	ADJ
issue-2801	183	29	report	report	NOUN
issue-2801	183	30	–	–	PUNCT
issue-2801	183	31	the	the	DET
issue-2801	183	32	management	management	NOUN
issue-2801	183	33	report	report	NOUN
issue-2801	183	34	,	,	PUNCT
issue-2801	183	35	the	the	DET
issue-2801	183	36	structure	structure	NOUN
issue-2801	183	37	of	of	ADP
issue-2801	183	38	which	which	PRON
issue-2801	183	39	was	be	AUX
issue-2801	183	40	proposed	propose	VERB
issue-2801	183	41	to	to	ADP
issue-2801	183	42	domestic	domestic	ADJ
issue-2801	183	43	enterprises	enterprise	NOUN
issue-2801	183	44	as	as	ADP
issue-2801	183	45	part	part	NOUN
issue-2801	183	46	of	of	ADP
issue-2801	183	47	the	the	DET
issue-2801	183	48	implementation	implementation	NOUN
issue-2801	183	49	of	of	ADP
issue-2801	183	50	national	national	ADJ
issue-2801	183	51	legislation	legislation	NOUN
issue-2801	183	52	in	in	ADP
issue-2801	183	53	accordance	accordance	NOUN
issue-2801	183	54	with	with	ADP
issue-2801	183	55	the	the	DET
issue-2801	183	56	eu	eu	PROPN
issue-2801	183	57	directive	directive	NOUN
issue-2801	183	58	on	on	ADP
issue-2801	183	59	non	non	ADJ
issue-2801	183	60	-	-	ADJ
issue-2801	183	61	financial	financial	ADJ
issue-2801	183	62	information	information	NOUN
issue-2801	183	63	disclosure	disclosure	NOUN
issue-2801	183	64	.	.	PUNCT
issue-2801	184	1	it	it	PRON
issue-2801	184	2	is	be	AUX
issue-2801	184	3	evident	evident	ADJ
issue-2801	184	4	that	that	SCONJ
issue-2801	184	5	certain	certain	ADJ
issue-2801	184	6	sections	section	NOUN
issue-2801	184	7	of	of	ADP
issue-2801	184	8	the	the	DET
issue-2801	184	9	management	management	NOUN
issue-2801	184	10	report	report	NOUN
issue-2801	184	11	bear	bear	VERB
issue-2801	184	12	a	a	DET
issue-2801	184	13	certain	certain	ADJ
issue-2801	184	14	degree	degree	NOUN
issue-2801	184	15	of	of	ADP
issue-2801	184	16	resemblance	resemblance	NOUN
issue-2801	184	17	to	to	ADP
issue-2801	184	18	the	the	DET
issue-2801	184	19	narrative	narrative	NOUN
issue-2801	184	20	report	report	NOUN
issue-2801	184	21	.	.	PUNCT
issue-2801	185	1	furthermore	furthermore	ADV
issue-2801	185	2	,	,	PUNCT
issue-2801	185	3	it	it	PRON
issue-2801	185	4	is	be	AUX
issue-2801	185	5	important	important	ADJ
issue-2801	185	6	to	to	PART
issue-2801	185	7	note	note	VERB
issue-2801	185	8	that	that	SCONJ
issue-2801	185	9	the	the	DET
issue-2801	185	10	ukrainian	ukrainian	ADJ
issue-2801	185	11	non	non	ADJ
issue-2801	185	12	-	-	ADJ
issue-2801	185	13	financial	financial	ADJ
issue-2801	185	14	report	report	NOUN
issue-2801	185	15	format	format	NOUN
issue-2801	185	16	encompasses	encompass	VERB
issue-2801	185	17	information	information	NOUN
issue-2801	185	18	pertaining	pertain	VERB
issue-2801	185	19	to	to	ADP
issue-2801	185	20	environmental	environmental	ADJ
issue-2801	185	21	,	,	PUNCT
issue-2801	185	22	social	social	ADJ
issue-2801	185	23	,	,	PUNCT
issue-2801	185	24	and	and	CCONJ
issue-2801	185	25	human	human	ADJ
issue-2801	185	26	resources	resource	NOUN
issue-2801	185	27	policies	policy	NOUN
issue-2801	185	28	.	.	PUNCT
issue-2801	186	1	5	5	X
issue-2801	186	2	.	.	X
issue-2801	186	3	conclusions	conclusion	NOUN
issue-2801	186	4	sustainability	sustainability	NOUN
issue-2801	186	5	disclosure	disclosure	NOUN
issue-2801	186	6	as	as	ADP
issue-2801	186	7	a	a	DET
issue-2801	186	8	mechanism	mechanism	NOUN
issue-2801	186	9	for	for	ADP
issue-2801	186	10	regulating	regulate	VERB
issue-2801	186	11	and	and	CCONJ
issue-2801	186	12	maintaining	maintain	VERB
issue-2801	186	13	social	social	ADJ
issue-2801	186	14	justice	justice	NOUN
issue-2801	186	15	is	be	AUX
issue-2801	186	16	gaining	gain	VERB
issue-2801	186	17	momentum	momentum	NOUN
issue-2801	186	18	around	around	ADP
issue-2801	186	19	the	the	DET
issue-2801	186	20	world	world	NOUN
issue-2801	186	21	,	,	PUNCT
issue-2801	186	22	both	both	PRON
issue-2801	186	23	as	as	ADP
issue-2801	186	24	an	an	DET
issue-2801	186	25	instrument	instrument	NOUN
issue-2801	186	26	of	of	ADP
issue-2801	186	27	public	public	ADJ
issue-2801	186	28	scrutiny	scrutiny	NOUN
issue-2801	186	29	of	of	ADP
issue-2801	186	30	governance	governance	NOUN
issue-2801	186	31	structures	structure	NOUN
issue-2801	186	32	and	and	CCONJ
issue-2801	186	33	as	as	SCONJ
issue-2801	186	34	a	a	DET
issue-2801	186	35	tool	tool	NOUN
issue-2801	186	36	for	for	ADP
issue-2801	186	37	co	co	NOUN
issue-2801	186	38	-	-	NOUN
issue-2801	186	39	operation	operation	NOUN
issue-2801	186	40	between	between	ADP
issue-2801	186	41	government	government	NOUN
issue-2801	186	42	,	,	PUNCT
issue-2801	186	43	business	business	NOUN
issue-2801	186	44	and	and	CCONJ
issue-2801	186	45	civil	civil	ADJ
issue-2801	186	46	society	society	NOUN
issue-2801	186	47	to	to	PART
issue-2801	186	48	solve	solve	VERB
issue-2801	186	49	common	common	ADJ
issue-2801	186	50	problems	problem	NOUN
issue-2801	186	51	.	.	PUNCT
issue-2801	187	1	global	global	ADJ
issue-2801	187	2	challenges	challenge	NOUN
issue-2801	187	3	require	require	VERB
issue-2801	187	4	sustainability	sustainability	NOUN
issue-2801	187	5	accountability	accountability	NOUN
issue-2801	187	6	to	to	PART
issue-2801	187	7	prevent	prevent	VERB
issue-2801	187	8	conflict	conflict	NOUN
issue-2801	187	9	,	,	PUNCT
issue-2801	187	10	to	to	PART
issue-2801	187	11	enable	enable	VERB
issue-2801	187	12	society	society	NOUN
issue-2801	187	13	to	to	PART
issue-2801	187	14	influence	influence	VERB
issue-2801	187	15	the	the	DET
issue-2801	187	16	resilience	resilience	NOUN
issue-2801	187	17	of	of	ADP
issue-2801	187	18	the	the	DET
issue-2801	187	19	global	global	ADJ
issue-2801	187	20	economy	economy	NOUN
issue-2801	187	21	and	and	CCONJ
issue-2801	187	22	politics	politic	NOUN
issue-2801	187	23	,	,	PUNCT
issue-2801	187	24	and	and	CCONJ
issue-2801	187	25	to	to	PART
issue-2801	187	26	adhere	adhere	VERB
issue-2801	187	27	to	to	ADP
issue-2801	187	28	ethics	ethic	NOUN
issue-2801	187	29	in	in	ADP
issue-2801	187	30	solving	solve	VERB
issue-2801	187	31	problems	problem	NOUN
issue-2801	187	32	.	.	PUNCT
issue-2801	188	1	the	the	DET
issue-2801	188	2	significance	significance	NOUN
issue-2801	188	3	of	of	ADP
issue-2801	188	4	public	public	ADJ
issue-2801	188	5	non	non	ADJ
issue-2801	188	6	-	-	ADJ
issue-2801	188	7	financial	financial	ADJ
issue-2801	188	8	reporting	reporting	NOUN
issue-2801	188	9	is	be	AUX
issue-2801	188	10	further	far	ADV
issue-2801	188	11	underscored	underscore	VERB
issue-2801	188	12	by	by	ADP
issue-2801	188	13	its	its	PRON
issue-2801	188	14	role	role	NOUN
issue-2801	188	15	in	in	ADP
issue-2801	188	16	fostering	foster	VERB
issue-2801	188	17	transparency	transparency	NOUN
issue-2801	188	18	and	and	CCONJ
issue-2801	188	19	openness	openness	NOUN
issue-2801	188	20	in	in	ADP
issue-2801	188	21	the	the	DET
issue-2801	188	22	operations	operation	NOUN
issue-2801	188	23	of	of	ADP
issue-2801	188	24	governments	government	NOUN
issue-2801	188	25	and	and	CCONJ
issue-2801	188	26	corporations	corporation	NOUN
issue-2801	188	27	,	,	PUNCT
issue-2801	188	28	in	in	ADP
issue-2801	188	29	addition	addition	NOUN
issue-2801	188	30	to	to	ADP
issue-2801	188	31	its	its	PRON
issue-2801	188	32	contribution	contribution	NOUN
issue-2801	188	33	to	to	ADP
issue-2801	188	34	enhancing	enhance	VERB
issue-2801	188	35	public	public	ADJ
issue-2801	188	36	access	access	NOUN
issue-2801	188	37	to	to	ADP
issue-2801	188	38	information	information	NOUN
issue-2801	188	39	.	.	PUNCT
issue-2801	189	1	the	the	DET
issue-2801	189	2	complexity	complexity	NOUN
issue-2801	189	3	of	of	ADP
issue-2801	189	4	regulating	regulate	VERB
issue-2801	189	5	non	non	ADJ
issue-2801	189	6	-	-	ADJ
issue-2801	189	7	financial	financial	ADJ
issue-2801	189	8	reporting	reporting	NOUN
issue-2801	189	9	is	be	AUX
issue-2801	189	10	attributable	attributable	ADJ
issue-2801	189	11	to	to	ADP
issue-2801	189	12	the	the	DET
issue-2801	189	13	necessity	necessity	NOUN
issue-2801	189	14	of	of	ADP
issue-2801	189	15	addressing	address	VERB
issue-2801	189	16	the	the	DET
issue-2801	189	17	divergent	divergent	ADJ
issue-2801	189	18	needs	need	NOUN
issue-2801	189	19	of	of	ADP
issue-2801	189	20	global	global	ADJ
issue-2801	189	21	,	,	PUNCT
issue-2801	189	22	national	national	ADJ
issue-2801	189	23	,	,	PUNCT
issue-2801	189	24	and	and	CCONJ
issue-2801	189	25	local	local	ADJ
issue-2801	189	26	levels	level	NOUN
issue-2801	189	27	.	.	PUNCT
issue-2801	190	1	it	it	PRON
issue-2801	190	2	is	be	AUX
issue-2801	190	3	imperative	imperative	ADJ
issue-2801	190	4	that	that	SCONJ
issue-2801	190	5	non	non	ADJ
issue-2801	190	6	-	-	ADJ
issue-2801	190	7	financial	financial	ADJ
issue-2801	190	8	reporting	reporting	NOUN
issue-2801	190	9	takes	take	VERB
issue-2801	190	10	into	into	ADP
issue-2801	190	11	consideration	consideration	NOUN
issue-2801	190	12	not	not	PART
issue-2801	190	13	only	only	ADV
issue-2801	190	14	the	the	DET
issue-2801	190	15	demands	demand	NOUN
issue-2801	190	16	of	of	ADP
issue-2801	190	17	society	society	NOUN
issue-2801	190	18	and	and	CCONJ
issue-2801	190	19	the	the	DET
issue-2801	190	20	state	state	NOUN
issue-2801	190	21	,	,	PUNCT
issue-2801	190	22	but	but	CCONJ
issue-2801	190	23	also	also	ADV
issue-2801	190	24	the	the	DET
issue-2801	190	25	interests	interest	NOUN
issue-2801	190	26	of	of	ADP
issue-2801	190	27	local	local	ADJ
issue-2801	190	28	communities	community	NOUN
issue-2801	190	29	.	.	PUNCT
issue-2801	191	1	in	in	ADP
issue-2801	191	2	the	the	DET
issue-2801	191	3	context	context	NOUN
issue-2801	191	4	of	of	ADP
issue-2801	191	5	public	public	ADJ
issue-2801	191	6	disclosure	disclosure	NOUN
issue-2801	191	7	,	,	PUNCT
issue-2801	191	8	non	non	ADJ
issue-2801	191	9	-	-	ADJ
issue-2801	191	10	financial	financial	ADJ
issue-2801	191	11	reporting	reporting	NOUN
issue-2801	191	12	is	be	AUX
issue-2801	191	13	an	an	DET
issue-2801	191	14	indisputable	indisputable	ADJ
issue-2801	191	15	necessity	necessity	NOUN
issue-2801	191	16	of	of	ADP
issue-2801	191	17	contemporary	contemporary	ADJ
issue-2801	191	18	times	time	NOUN
issue-2801	191	19	and	and	CCONJ
issue-2801	191	20	civil	civil	ADJ
issue-2801	191	21	society	society	NOUN
issue-2801	191	22	.	.	PUNCT
issue-2801	192	1	in	in	ADP
issue-2801	192	2	the	the	DET
issue-2801	192	3	context	context	NOUN
issue-2801	192	4	of	of	ADP
issue-2801	192	5	the	the	DET
issue-2801	192	6	war	war	NOUN
issue-2801	192	7	in	in	ADP
issue-2801	192	8	ukraine	ukraine	NOUN
issue-2801	192	9	,	,	PUNCT
issue-2801	192	10	it	it	PRON
issue-2801	192	11	is	be	AUX
issue-2801	192	12	proposed	propose	VERB
issue-2801	192	13	that	that	SCONJ
issue-2801	192	14	this	this	DET
issue-2801	192	15	requirement	requirement	NOUN
issue-2801	192	16	be	be	AUX
issue-2801	192	17	fulfilled	fulfil	VERB
issue-2801	192	18	not	not	PART
issue-2801	192	19	only	only	ADV
issue-2801	192	20	by	by	ADP
issue-2801	192	21	publishing	publish	VERB
issue-2801	192	22	it	it	PRON
issue-2801	192	23	in	in	ADP
issue-2801	192	24	the	the	DET
issue-2801	192	25	open	open	ADJ
issue-2801	192	26	information	information	NOUN
issue-2801	192	27	space	space	NOUN
issue-2801	192	28	,	,	PUNCT
issue-2801	192	29	but	but	CCONJ
issue-2801	192	30	also	also	ADV
issue-2801	192	31	by	by	ADP
issue-2801	192	32	providing	provide	VERB
issue-2801	192	33	financial	financial	ADJ
issue-2801	192	34	and	and	CCONJ
issue-2801	192	35	non	non	ADJ
issue-2801	192	36	-	-	ADJ
issue-2801	192	37	financial	financial	ADJ
issue-2801	192	38	information	information	NOUN
issue-2801	192	39	to	to	ADP
issue-2801	192	40	stakeholders	stakeholder	NOUN
issue-2801	192	41	,	,	PUNCT
issue-2801	192	42	including	include	VERB
issue-2801	192	43	the	the	DET
issue-2801	192	44	public	public	NOUN
issue-2801	192	45	,	,	PUNCT
issue-2801	192	46	upon	upon	SCONJ
issue-2801	192	47	request	request	NOUN
issue-2801	192	48	.	.	PUNCT
issue-2801	193	1	this	this	PRON
issue-2801	193	2	could	could	AUX
issue-2801	193	3	include	include	VERB
issue-2801	193	4	obtaining	obtain	VERB
issue-2801	193	5	some	some	DET
issue-2801	193	6	open	open	ADJ
issue-2801	193	7	data	datum	NOUN
issue-2801	193	8	on	on	ADP
issue-2801	193	9	national	national	ADJ
issue-2801	193	10	platforms	platform	NOUN
issue-2801	193	11	(	(	PUNCT
issue-2801	193	12	in	in	ADP
issue-2801	193	13	ukraine	ukraine	NOUN
issue-2801	193	14	,	,	PUNCT
issue-2801	193	15	for	for	ADP
issue-2801	193	16	example	example	NOUN
issue-2801	193	17	,	,	PUNCT
issue-2801	193	18	the	the	DET
issue-2801	193	19	unified	unified	ADJ
issue-2801	193	20	state	state	NOUN
issue-2801	193	21	portal	portal	NOUN
issue-2801	193	22	of	of	ADP
issue-2801	193	23	administrative	administrative	ADJ
issue-2801	193	24	services	service	NOUN
issue-2801	193	25	)	)	PUNCT
issue-2801	193	26	.	.	PUNCT
issue-2801	194	1	in	in	ADP
issue-2801	194	2	order	order	NOUN
issue-2801	194	3	to	to	PART
issue-2801	194	4	achieve	achieve	VERB
issue-2801	194	5	a	a	DET
issue-2801	194	6	balance	balance	NOUN
issue-2801	194	7	between	between	ADP
issue-2801	194	8	the	the	DET
issue-2801	194	9	concept	concept	NOUN
issue-2801	194	10	and	and	CCONJ
issue-2801	194	11	narrative	narrative	NOUN
issue-2801	194	12	of	of	ADP
issue-2801	194	13	disclosure	disclosure	NOUN
issue-2801	194	14	for	for	ADP
issue-2801	194	15	stakeholders	stakeholder	NOUN
issue-2801	194	16	,	,	PUNCT
issue-2801	194	17	there	there	PRON
issue-2801	194	18	have	have	AUX
issue-2801	194	19	been	be	AUX
issue-2801	194	20	conceptual	conceptual	ADJ
issue-2801	194	21	transformations	transformation	NOUN
issue-2801	194	22	in	in	ADP
issue-2801	194	23	the	the	DET
issue-2801	194	24	approaches	approach	NOUN
issue-2801	194	25	to	to	ADP
issue-2801	194	26	accounting	accounting	NOUN
issue-2801	194	27	reporting	reporting	NOUN
issue-2801	194	28	.	.	PUNCT
issue-2801	195	1	non	non	ADJ
issue-2801	195	2	-	-	ADJ
issue-2801	195	3	financial	financial	ADJ
issue-2801	195	4	reporting	reporting	NOUN
issue-2801	195	5	(	(	PUNCT
issue-2801	195	6	sustainable	sustainable	ADJ
issue-2801	195	7	development	development	NOUN
issue-2801	195	8	reporting	reporting	NOUN
issue-2801	195	9	)	)	PUNCT
issue-2801	195	10	is	be	AUX
issue-2801	195	11	given	give	VERB
issue-2801	195	12	a	a	DET
issue-2801	195	13	different	different	ADJ
issue-2801	195	14	meaning	meaning	NOUN
issue-2801	195	15	and	and	CCONJ
issue-2801	195	16	role	role	NOUN
issue-2801	195	17	when	when	SCONJ
issue-2801	195	18	disclosed	disclose	VERB
issue-2801	195	19	to	to	ADP
issue-2801	195	20	key	key	ADJ
issue-2801	195	21	stakeholders	stakeholder	NOUN
issue-2801	195	22	,	,	PUNCT
issue-2801	195	23	primarily	primarily	ADV
issue-2801	195	24	society	society	NOUN
issue-2801	195	25	,	,	PUNCT
issue-2801	195	26	with	with	ADP
issue-2801	195	27	a	a	DET
issue-2801	195	28	focus	focus	NOUN
issue-2801	195	29	on	on	ADP
issue-2801	195	30	environmental	environmental	ADJ
issue-2801	195	31	,	,	PUNCT
issue-2801	195	32	social	social	ADJ
issue-2801	195	33	,	,	PUNCT
issue-2801	195	34	economic	economic	ADJ
issue-2801	195	35	,	,	PUNCT
issue-2801	195	36	and	and	CCONJ
issue-2801	195	37	other	other	ADJ
issue-2801	195	38	sustainable	sustainable	ADJ
issue-2801	195	39	development	development	NOUN
issue-2801	195	40	indicators	indicator	NOUN
issue-2801	195	41	.	.	PUNCT
issue-2801	196	1	the	the	DET
issue-2801	196	2	narrative	narrative	ADJ
issue-2801	196	3	format	format	NOUN
issue-2801	196	4	of	of	ADP
issue-2801	196	5	reporting	reporting	NOUN
issue-2801	196	6	should	should	AUX
issue-2801	196	7	be	be	AUX
issue-2801	196	8	regarded	regard	VERB
issue-2801	196	9	as	as	ADP
issue-2801	196	10	supplementary	supplementary	ADJ
issue-2801	196	11	to	to	ADP
issue-2801	196	12	financial	financial	ADJ
issue-2801	196	13	reports	report	NOUN
issue-2801	196	14	,	,	PUNCT
issue-2801	196	15	forming	form	VERB
issue-2801	196	16	part	part	NOUN
issue-2801	196	17	of	of	ADP
issue-2801	196	18	integrated	integrated	ADJ
issue-2801	196	19	reporting	reporting	NOUN
issue-2801	196	20	.	.	PUNCT
issue-2801	197	1	nevertheless	nevertheless	ADV
issue-2801	197	2	,	,	PUNCT
issue-2801	197	3	the	the	DET
issue-2801	197	4	broad	broad	ADJ
issue-2801	197	5	spectrum	spectrum	NOUN
issue-2801	197	6	of	of	ADP
issue-2801	197	7	users	user	NOUN
issue-2801	197	8	of	of	ADP
issue-2801	197	9	general	general	ADJ
issue-2801	197	10	-	-	PUNCT
issue-2801	197	11	purpose	purpose	NOUN
issue-2801	197	12	reports	report	NOUN
issue-2801	197	13	necessitates	necessitate	VERB
issue-2801	197	14	a	a	DET
issue-2801	197	15	distinct	distinct	ADJ
issue-2801	197	16	form	form	NOUN
issue-2801	197	17	of	of	ADP
issue-2801	197	18	reporting	reporting	NOUN
issue-2801	197	19	that	that	PRON
issue-2801	197	20	is	be	AUX
issue-2801	197	21	both	both	CCONJ
issue-2801	197	22	accessible	accessible	ADJ
issue-2801	197	23	and	and	CCONJ
issue-2801	197	24	comprehensible	comprehensible	ADJ
issue-2801	197	25	,	,	PUNCT
issue-2801	197	26	namely	namely	ADV
issue-2801	197	27	narrative	narrative	ADJ
issue-2801	197	28	reporting	reporting	NOUN
issue-2801	197	29	.	.	PUNCT
issue-2801	198	1	in	in	ADP
issue-2801	198	2	the	the	DET
issue-2801	198	3	context	context	NOUN
issue-2801	198	4	of	of	ADP
issue-2801	198	5	the	the	DET
issue-2801	198	6	modern	modern	ADJ
issue-2801	198	7	information	information	NOUN
issue-2801	198	8	society	society	NOUN
issue-2801	198	9	,	,	PUNCT
issue-2801	198	10	narrative	narrative	ADJ
issue-2801	198	11	reporting	reporting	NOUN
issue-2801	198	12	assumes	assume	VERB
issue-2801	198	13	greater	great	ADJ
issue-2801	198	14	importance	importance	NOUN
issue-2801	198	15	in	in	ADP
issue-2801	198	16	comparison	comparison	NOUN
issue-2801	198	17	to	to	ADP
issue-2801	198	18	financial	financial	ADJ
issue-2801	198	19	and	and	CCONJ
issue-2801	198	20	integrated	integrated	ADJ
issue-2801	198	21	reporting	reporting	NOUN
issue-2801	198	22	,	,	PUNCT
issue-2801	198	23	due	due	ADP
issue-2801	198	24	to	to	ADP
issue-2801	198	25	its	its	PRON
issue-2801	198	26	format	format	NOUN
issue-2801	198	27	,	,	PUNCT
issue-2801	198	28	accessibility	accessibility	NOUN
issue-2801	198	29	,	,	PUNCT
issue-2801	198	30	and	and	CCONJ
issue-2801	198	31	clarity	clarity	NOUN
issue-2801	198	32	of	of	ADP
issue-2801	198	33	information	information	NOUN
issue-2801	198	34	,	,	PUNCT
issue-2801	198	35	especially	especially	ADV
issue-2801	198	36	for	for	ADP
issue-2801	198	37	the	the	DET
issue-2801	198	38	main	main	ADJ
issue-2801	198	39	users	user	NOUN
issue-2801	198	40	of	of	ADP
issue-2801	198	41	information	information	NOUN
issue-2801	198	42	about	about	ADP
issue-2801	198	43	igs	igs	PROPN
issue-2801	198	44	–	–	PUNCT
issue-2801	198	45	society	society	NOUN
issue-2801	198	46	as	as	ADP
issue-2801	198	47	a	a	DET
issue-2801	198	48	whole	whole	NOUN
issue-2801	198	49	.	.	PUNCT
issue-2801	199	1	at	at	ADP
issue-2801	199	2	this	this	DET
issue-2801	199	3	stage	stage	NOUN
issue-2801	199	4	,	,	PUNCT
issue-2801	199	5	it	it	PRON
issue-2801	199	6	is	be	AUX
issue-2801	199	7	hypothesised	hypothesise	VERB
issue-2801	199	8	that	that	SCONJ
issue-2801	199	9	the	the	DET
issue-2801	199	10	voluntary	voluntary	ADJ
issue-2801	199	11	nature	nature	NOUN
issue-2801	199	12	of	of	ADP
issue-2801	199	13	reporting	report	VERB
issue-2801	199	14	on	on	ADP
issue-2801	199	15	non	non	ADJ
issue-2801	199	16	-	-	ADJ
issue-2801	199	17	financial	financial	ADJ
issue-2801	199	18	aspects	aspect	NOUN
issue-2801	199	19	of	of	ADP
issue-2801	199	20	activity	activity	NOUN
issue-2801	199	21	,	,	PUNCT
issue-2801	199	22	in	in	ADP
issue-2801	199	23	conjunction	conjunction	NOUN
issue-2801	199	24	with	with	ADP
issue-2801	199	25	the	the	DET
issue-2801	199	26	wide	wide	ADJ
issue-2801	199	27	variety	variety	NOUN
issue-2801	199	28	of	of	ADP
issue-2801	199	29	standards	standard	NOUN
issue-2801	199	30	for	for	ADP
issue-2801	199	31	preparing	prepare	VERB
issue-2801	199	32	such	such	ADJ
issue-2801	199	33	reports	report	NOUN
issue-2801	199	34	most	most	ADV
issue-2801	199	35	effectively	effectively	ADV
issue-2801	199	36	,	,	PUNCT
issue-2801	199	37	will	will	AUX
issue-2801	199	38	meet	meet	VERB
issue-2801	199	39	the	the	DET
issue-2801	199	40	interests	interest	NOUN
issue-2801	199	41	of	of	ADP
issue-2801	199	42	these	these	DET
issue-2801	199	43	organisations	organisation	NOUN
issue-2801	199	44	and	and	CCONJ
issue-2801	199	45	their	their	PRON
issue-2801	199	46	users	user	NOUN
issue-2801	199	47	.	.	PUNCT
issue-2801	200	1	references	reference	NOUN
issue-2801	200	2	:	:	PUNCT
issue-2801	200	3	afolabi	afolabi	NOUN
issue-2801	200	4	,	,	PUNCT
issue-2801	200	5	h.	h.	NOUN
issue-2801	200	6	,	,	PUNCT
issue-2801	200	7	ram	ram	PROPN
issue-2801	200	8	,	,	PUNCT
issue-2801	200	9	r.	r.	PROPN
issue-2801	200	10	,	,	PUNCT
issue-2801	200	11	&	&	CCONJ
issue-2801	200	12	rimmel	rimmel	PROPN
issue-2801	200	13	,	,	PUNCT
issue-2801	200	14	g.	g.	PROPN
issue-2801	200	15	(	(	PUNCT
issue-2801	200	16	2022	2022	NUM
issue-2801	200	17	)	)	PUNCT
issue-2801	200	18	.	.	PUNCT
issue-2801	201	1	harmonization	harmonization	NOUN
issue-2801	201	2	of	of	ADP
issue-2801	201	3	sustainability	sustainability	NOUN
issue-2801	201	4	reporting	report	VERB
issue-2801	201	5	regulation	regulation	NOUN
issue-2801	201	6	:	:	PUNCT
issue-2801	201	7	analysis	analysis	NOUN
issue-2801	201	8	of	of	ADP
issue-2801	201	9	a	a	DET
issue-2801	201	10	contested	contested	ADJ
issue-2801	201	11	arena	arena	NOUN
issue-2801	201	12	.	.	PUNCT
issue-2801	202	1	sustainability	sustainability	NOUN
issue-2801	202	2	,	,	PUNCT
issue-2801	202	3	14(9	14(9	NUM
issue-2801	202	4	)	)	PUNCT
issue-2801	202	5	,	,	PUNCT
issue-2801	202	6	5517	5517	NUM
issue-2801	202	7	.	.	PUNCT
issue-2801	203	1	doi	doi	NOUN
issue-2801	203	2	:	:	PUNCT
issue-2801	203	3	https://doi.org/10.3390/su14095517	https://doi.org/10.3390/su14095517	PROPN
issue-2801	203	4	babangida	babangida	PROPN
issue-2801	203	5	,	,	PUNCT
issue-2801	203	6	m.	m.	NOUN
issue-2801	203	7	,	,	PUNCT
issue-2801	203	8	mustapha	mustapha	PROPN
issue-2801	203	9	,	,	PUNCT
issue-2801	203	10	i.	i.	PROPN
issue-2801	203	11	,	,	PUNCT
issue-2801	203	12	abubakar	abubakar	PROPN
issue-2801	203	13	,	,	PUNCT
issue-2801	203	14	s.	s.	PROPN
issue-2801	203	15	,	,	PUNCT
issue-2801	203	16	&	&	CCONJ
issue-2801	203	17	isa	isa	PROPN
issue-2801	203	18	,	,	PUNCT
issue-2801	203	19	a.	a.	NOUN
issue-2801	203	20	(	(	PUNCT
issue-2801	203	21	2024	2024	NUM
issue-2801	203	22	)	)	PUNCT
issue-2801	203	23	.	.	PUNCT
issue-2801	204	1	sustainability	sustainability	NOUN
issue-2801	204	2	reporting	reporting	NOUN
issue-2801	204	3	frameworks	framework	NOUN
issue-2801	204	4	a	a	DET
issue-2801	204	5	comparative	comparative	ADJ
issue-2801	204	6	analysis	analysis	NOUN
issue-2801	204	7	of	of	ADP
issue-2801	204	8	reporting	reporting	NOUN
issue-2801	204	9	standards	standard	NOUN
issue-2801	204	10	and	and	CCONJ
issue-2801	204	11	their	their	PRON
issue-2801	204	12	implications	implication	NOUN
issue-2801	204	13	for	for	ADP
issue-2801	204	14	accounting	accounting	NOUN
issue-2801	204	15	and	and	CCONJ
issue-2801	204	16	reporting	reporting	NOUN
issue-2801	204	17	.	.	PUNCT
issue-2801	205	1	international	international	ADJ
issue-2801	205	2	journal	journal	PROPN
issue-2801	205	3	of	of	ADP
issue-2801	205	4	accounting	accounting	NOUN
issue-2801	205	5	,	,	PUNCT
issue-2801	205	6	finance	finance	NOUN
issue-2801	205	7	,	,	PUNCT
issue-2801	205	8	and	and	CCONJ
issue-2801	205	9	administrative	administrative	ADJ
issue-2801	205	10	research	research	NOUN
issue-2801	205	11	,	,	PUNCT
issue-2801	205	12	1	1	NUM
issue-2801	205	13	(	(	PUNCT
issue-2801	205	14	2	2	NUM
issue-2801	205	15	)	)	PUNCT
issue-2801	205	16	,	,	PUNCT
issue-2801	205	17	32–47	32–47	NUM
issue-2801	205	18	.	.	PUNCT
issue-2801	205	19	bais	bais	PROPN
issue-2801	205	20	,	,	PUNCT
issue-2801	205	21	b.	b.	PROPN
issue-2801	205	22	,	,	PUNCT
issue-2801	205	23	nassimbeni	nassimbeni	PROPN
issue-2801	205	24	,	,	PUNCT
issue-2801	205	25	g.	g.	PROPN
issue-2801	205	26	,	,	PUNCT
issue-2801	205	27	&	&	CCONJ
issue-2801	205	28	orzes	orzes	PROPN
issue-2801	205	29	,	,	PUNCT
issue-2801	205	30	g.	g.	PROPN
issue-2801	205	31	(	(	PUNCT
issue-2801	205	32	2024	2024	NUM
issue-2801	205	33	)	)	PUNCT
issue-2801	205	34	.	.	PUNCT
issue-2801	206	1	global	global	ADJ
issue-2801	206	2	reporting	reporting	NOUN
issue-2801	206	3	initiative	initiative	NOUN
issue-2801	206	4	:	:	PUNCT
issue-2801	206	5	literature	literature	NOUN
issue-2801	206	6	review	review	NOUN
issue-2801	206	7	and	and	CCONJ
issue-2801	206	8	research	research	NOUN
issue-2801	206	9	directions	direction	NOUN
issue-2801	206	10	,	,	PUNCT
issue-2801	206	11	journal	journal	NOUN
issue-2801	206	12	of	of	ADP
issue-2801	206	13	cleaner	clean	ADJ
issue-2801	206	14	production	production	NOUN
issue-2801	206	15	,	,	PUNCT
issue-2801	206	16	471	471	NUM
issue-2801	206	17	.	.	PUNCT
issue-2801	207	1	doi	doi	PROPN
issue-2801	207	2	:	:	PUNCT
issue-2801	207	3	https://doi.org/10.1016/j.jclepro.2024.143428	https://doi.org/10.1016/j.jclepro.2024.143428	PROPN
issue-2801	207	4	bezverkhiy	bezverkhiy	PROPN
issue-2801	207	5	,	,	PUNCT
issue-2801	207	6	k.	k.	PROPN
issue-2801	207	7	(	(	PUNCT
issue-2801	207	8	2017	2017	NUM
issue-2801	207	9	)	)	PUNCT
issue-2801	207	10	.	.	PUNCT
issue-2801	208	1	economic	economic	ADJ
issue-2801	208	2	meaning	meaning	NOUN
issue-2801	208	3	of	of	ADP
issue-2801	208	4	the	the	DET
issue-2801	208	5	concept	concept	NOUN
issue-2801	208	6	of	of	ADP
issue-2801	208	7	"	"	PUNCT
issue-2801	208	8	non	non	ADJ
issue-2801	208	9	-	-	ADJ
issue-2801	208	10	financial	financial	ADJ
issue-2801	208	11	reporting	reporting	NOUN
issue-2801	208	12	"	"	PUNCT
issue-2801	208	13	.	.	PUNCT
issue-2801	209	1	scientific	scientific	ADJ
issue-2801	209	2	bulletin	bulletin	NOUN
issue-2801	209	3	of	of	ADP
issue-2801	209	4	the	the	DET
issue-2801	209	5	national	national	PROPN
issue-2801	209	6	academy	academy	PROPN
issue-2801	209	7	of	of	ADP
issue-2801	209	8	statistics	statistic	NOUN
issue-2801	209	9	,	,	PUNCT
issue-2801	209	10	accounting	accounting	NOUN
issue-2801	209	11	and	and	CCONJ
issue-2801	209	12	audit	audit	NOUN
issue-2801	209	13	,	,	PUNCT
issue-2801	209	14	1	1	NUM
issue-2801	209	15	-	-	SYM
issue-2801	209	16	2	2	NUM
issue-2801	209	17	,	,	PUNCT
issue-2801	209	18	23–34	23–34	NUM
issue-2801	209	19	.	.	PUNCT
issue-2801	209	20	available	available	ADJ
issue-2801	209	21	at	at	ADP
issue-2801	209	22	:	:	PUNCT
issue-2801	209	23	http://nbuv.gov.ua/ujrn/	http://nbuv.gov.ua/ujrn/	PROPN
issue-2801	209	24	nvhastat_2017_1	nvhastat_2017_1	PROPN
issue-2801	209	25	-	-	PUNCT
issue-2801	209	26	2_5	2_5	NUM
issue-2801	209	27	baltic	baltic	ADJ
issue-2801	209	28	journal	journal	NOUN
issue-2801	209	29	of	of	ADP
issue-2801	209	30	economic	economic	ADJ
issue-2801	209	31	studies	study	NOUN
issue-2801	209	32	55	55	NUM
issue-2801	209	33	vol	vol	NOUN
issue-2801	209	34	.	.	PUNCT
issue-2801	210	1	11	11	NUM
issue-2801	210	2	no	no	NOUN
issue-2801	210	3	.	.	NOUN
issue-2801	210	4	2	2	NUM
issue-2801	210	5	,	,	PUNCT
issue-2801	210	6	2025	2025	NUM
issue-2801	210	7	blakita	blakita	NOUN
issue-2801	210	8	,	,	PUNCT
issue-2801	210	9	a.	a.	NOUN
issue-2801	210	10	,	,	PUNCT
issue-2801	210	11	&	&	CCONJ
issue-2801	210	12	poliak	poliak	PROPN
issue-2801	210	13	,	,	PUNCT
issue-2801	210	14	r.	r.	PROPN
issue-2801	210	15	(	(	PUNCT
issue-2801	210	16	2015	2015	NUM
issue-2801	210	17	)	)	PUNCT
issue-2801	210	18	.	.	PUNCT
issue-2801	211	1	non	non	ADJ
issue-2801	211	2	-	-	ADJ
issue-2801	211	3	financial	financial	ADJ
issue-2801	211	4	reporting	reporting	NOUN
issue-2801	211	5	as	as	ADP
issue-2801	211	6	a	a	DET
issue-2801	211	7	tool	tool	NOUN
issue-2801	211	8	of	of	ADP
issue-2801	211	9	assess	assess	VERB
issue-2801	211	10	the	the	DET
issue-2801	211	11	social	social	ADJ
issue-2801	211	12	responsibility	responsibility	NOUN
issue-2801	211	13	of	of	ADP
issue-2801	211	14	business	business	NOUN
issue-2801	211	15	.	.	PUNCT
issue-2801	212	1	scientific	scientific	ADJ
issue-2801	212	2	bulletin	bulletin	NOUN
issue-2801	212	3	of	of	ADP
issue-2801	212	4	kherson	kherson	PROPN
issue-2801	212	5	state	state	PROPN
issue-2801	212	6	university	university	PROPN
issue-2801	212	7	.	.	PUNCT
issue-2801	213	1	series	series	PROPN
issue-2801	213	2	:	:	PUNCT
issue-2801	213	3	economic	economic	ADJ
issue-2801	213	4	sciences	science	NOUN
issue-2801	213	5	,	,	PUNCT
issue-2801	213	6	15(4	15(4	NUM
issue-2801	213	7	)	)	PUNCT
issue-2801	213	8	,	,	PUNCT
issue-2801	213	9	126–129	126–129	NUM
issue-2801	213	10	.	.	PUNCT
issue-2801	213	11	available	available	ADJ
issue-2801	213	12	at	at	ADP
issue-2801	213	13	:	:	PUNCT
issue-2801	213	14	http://nbuv.gov.ua/ujrn/nvkhdu_en_2015_15%284%29__32	http://nbuv.gov.ua/ujrn/nvkhdu_en_2015_15%284%29__32	ADJ
issue-2801	213	15	caputo	caputo	PROPN
issue-2801	213	16	,	,	PUNCT
issue-2801	213	17	f.	f.	PROPN
issue-2801	213	18	,	,	PUNCT
issue-2801	213	19	veltri	veltri	PROPN
issue-2801	213	20	,	,	PUNCT
issue-2801	213	21	s.	s.	PROPN
issue-2801	213	22	,	,	PUNCT
issue-2801	213	23	&	&	CCONJ
issue-2801	213	24	venturelli	venturelli	PROPN
issue-2801	213	25	,	,	PUNCT
issue-2801	213	26	a.	a.	NOUN
issue-2801	213	27	(	(	PUNCT
issue-2801	213	28	2017	2017	NUM
issue-2801	213	29	)	)	PUNCT
issue-2801	213	30	.	.	PUNCT
issue-2801	214	1	a	a	DET
issue-2801	214	2	conceptual	conceptual	ADJ
issue-2801	214	3	model	model	NOUN
issue-2801	214	4	of	of	ADP
issue-2801	214	5	forces	force	NOUN
issue-2801	214	6	driving	drive	VERB
issue-2801	214	7	the	the	DET
issue-2801	214	8	introduction	introduction	NOUN
issue-2801	214	9	of	of	ADP
issue-2801	214	10	a	a	DET
issue-2801	214	11	sustainability	sustainability	NOUN
issue-2801	214	12	report	report	NOUN
issue-2801	214	13	in	in	ADP
issue-2801	214	14	smes	sme	NOUN
issue-2801	214	15	:	:	PUNCT
issue-2801	214	16	evidence	evidence	NOUN
issue-2801	214	17	from	from	ADP
issue-2801	214	18	a	a	DET
issue-2801	214	19	case	case	NOUN
issue-2801	214	20	study	study	NOUN
issue-2801	214	21	.	.	PUNCT
issue-2801	215	1	international	international	ADJ
issue-2801	215	2	business	business	NOUN
issue-2801	215	3	research	research	NOUN
issue-2801	215	4	,	,	PUNCT
issue-2801	215	5	10(5	10(5	NUM
issue-2801	215	6	)	)	PUNCT
issue-2801	215	7	,	,	PUNCT
issue-2801	215	8	39–50	39–50	NUM
issue-2801	215	9	.	.	PUNCT
issue-2801	216	1	doi	doi	NOUN
issue-2801	216	2	:	:	PUNCT
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issue-2801	216	4	castilla	castilla	NOUN
issue-2801	216	5	-	-	PUNCT
issue-2801	216	6	polo	polo	NOUN
issue-2801	216	7	,	,	PUNCT
issue-2801	216	8	f.	f.	PROPN
issue-2801	216	9	,	,	PUNCT
issue-2801	216	10	&	&	CCONJ
issue-2801	216	11	guerrero	guerrero	PROPN
issue-2801	216	12	-	-	PUNCT
issue-2801	216	13	baena	baena	PROPN
issue-2801	216	14	,	,	PUNCT
issue-2801	216	15	m.	m.	NOUN
issue-2801	216	16	(	(	PUNCT
issue-2801	216	17	2023	2023	NUM
issue-2801	216	18	)	)	PUNCT
issue-2801	216	19	.	.	PUNCT
issue-2801	217	1	the	the	DET
issue-2801	217	2	business	business	NOUN
issue-2801	217	3	case	case	NOUN
issue-2801	217	4	for	for	ADP
issue-2801	217	5	sustainability	sustainability	NOUN
issue-2801	217	6	reporting	reporting	NOUN
issue-2801	217	7	in	in	ADP
issue-2801	217	8	smes	sme	NOUN
issue-2801	217	9	:	:	PUNCT
issue-2801	217	10	consultants	consultant	NOUN
issue-2801	217	11	'	'	PART
issue-2801	217	12	and	and	CCONJ
issue-2801	217	13	academics	academic	NOUN
issue-2801	217	14	'	'	PART
issue-2801	217	15	perceptions	perception	NOUN
issue-2801	217	16	.	.	PUNCT
issue-2801	218	1	sustainable	sustainable	ADJ
issue-2801	218	2	development	development	NOUN
issue-2801	218	3	,	,	PUNCT
issue-2801	218	4	31(5	31(5	NUM
issue-2801	218	5	)	)	PUNCT
issue-2801	218	6	,	,	PUNCT
issue-2801	218	7	3224–3238	3224–3238	NUM
issue-2801	218	8	.	.	PUNCT
issue-2801	218	9	doi	doi	PROPN
issue-2801	218	10	:	:	PUNCT
issue-2801	218	11	https://doi.org/10.1002/sd.2576	https://doi.org/10.1002/sd.2576	PROPN
issue-2801	218	12	chartered	chartered	PROPN
issue-2801	218	13	institute	institute	PROPN
issue-2801	218	14	of	of	ADP
issue-2801	218	15	public	public	ADJ
issue-2801	218	16	finance	finance	NOUN
issue-2801	218	17	and	and	CCONJ
issue-2801	218	18	accountancy	accountancy	NOUN
issue-2801	218	19	(	(	PUNCT
issue-2801	218	20	2022	2022	NUM
issue-2801	218	21	)	)	PUNCT
issue-2801	218	22	.	.	PUNCT
issue-2801	219	1	international	international	ADJ
issue-2801	219	2	non	non	ADJ
issue-2801	219	3	-	-	ADJ
issue-2801	219	4	profit	profit	ADJ
issue-2801	219	5	accounting	accounting	NOUN
issue-2801	219	6	guidance	guidance	NOUN
issue-2801	219	7	part	part	NOUN
issue-2801	219	8	1	1	NUM
issue-2801	219	9	.	.	PUNCT
issue-2801	219	10	exposure	exposure	NOUN
issue-2801	219	11	draft	draft	NOUN
issue-2801	219	12	cipfa	cipfa	NOUN
issue-2801	219	13	/	/	SYM
issue-2801	219	14	ed/2022/1	ed/2022/1	PROPN
issue-2801	219	15	international	international	ADJ
issue-2801	219	16	non	non	ADJ
issue-2801	219	17	-	-	ADJ
issue-2801	219	18	profit	profit	ADJ
issue-2801	219	19	accounting	accounting	NOUN
issue-2801	219	20	guidance	guidance	NOUN
issue-2801	219	21	2022	2022	NUM
issue-2801	219	22	.	.	PUNCT
issue-2801	220	1	available	available	ADJ
issue-2801	220	2	at	at	ADP
issue-2801	220	3	:	:	PUNCT
issue-2801	220	4	https://www.ifr4npo.org	https://www.ifr4npo.org	PROPN
issue-2801	220	5	contipelli	contipelli	PROPN
issue-2801	220	6	,	,	PUNCT
issue-2801	220	7	e.	e.	PROPN
issue-2801	220	8	(	(	PUNCT
issue-2801	220	9	2024	2024	NUM
issue-2801	220	10	)	)	PUNCT
issue-2801	220	11	.	.	PUNCT
issue-2801	221	1	diretiva	diretiva	PROPN
issue-2801	221	2	de	de	X
issue-2801	221	3	relatórios	relatório	NOUN
issue-2801	221	4	de	de	X
issue-2801	221	5	sustentabilidade	sustentabilidade	NOUN
issue-2801	221	6	corporativa	corporativa	NOUN
issue-2801	221	7	(	(	PUNCT
issue-2801	221	8	csrd	csrd	NOUN
issue-2801	221	9	):	):	PUNCT
issue-2801	221	10	um	um	INTJ
issue-2801	221	11	guia	guia	PROPN
issue-2801	221	12	para	para	PROPN
issue-2801	221	13	relatórios	relatório	NOUN
issue-2801	221	14	de	de	X
issue-2801	221	15	sustentabilidade	sustentabilidade	VERB
issue-2801	221	16	no	no	DET
issue-2801	221	17	mercado	mercado	NOUN
issue-2801	221	18	da	da	PROPN
issue-2801	221	19	eu	eu	PROPN
issue-2801	221	20	.	.	PUNCT
issue-2801	221	21	novos	novos	PROPN
issue-2801	221	22	estudos	estudos	PROPN
issue-2801	221	23	jurídicos	jurídicos	PROPN
issue-2801	221	24	,	,	PUNCT
issue-2801	221	25	itajaí	itajaí	NOUN
issue-2801	221	26	(	(	PUNCT
issue-2801	221	27	sc	sc	PROPN
issue-2801	221	28	)	)	PUNCT
issue-2801	221	29	,	,	PUNCT
issue-2801	221	30	29(3	29(3	NUM
issue-2801	221	31	)	)	PUNCT
issue-2801	221	32	,	,	PUNCT
issue-2801	221	33	843–865	843–865	NUM
issue-2801	221	34	.	.	PUNCT
issue-2801	221	35	doi	doi	NOUN
issue-2801	221	36	:	:	PUNCT
issue-2801	221	37	https://doi.org/10.14210/nej.v29n3	https://doi.org/10.14210/nej.v29n3	X
issue-2801	221	38	.	.	PUNCT
issue-2801	221	39	available	available	ADJ
issue-2801	221	40	at	at	ADP
issue-2801	221	41	:	:	PUNCT
issue-2801	221	42	https://periodicos.univali.br/index.php/nej/article/view/	https://periodicos.univali.br/index.php/nej/article/view/	PROPN
issue-2801	221	43	20769	20769	NUM
issue-2801	221	44	corazza	corazza	NOUN
issue-2801	221	45	,	,	PUNCT
issue-2801	221	46	l.	l.	PROPN
issue-2801	221	47	(	(	PUNCT
issue-2801	221	48	2018	2018	NUM
issue-2801	221	49	)	)	PUNCT
issue-2801	221	50	.	.	PUNCT
issue-2801	222	1	small	small	ADJ
issue-2801	222	2	business	business	NOUN
issue-2801	222	3	social	social	ADJ
issue-2801	222	4	responsibility	responsibility	NOUN
issue-2801	222	5	:	:	PUNCT
issue-2801	222	6	the	the	DET
issue-2801	222	7	csr4utool	csr4utool	PROPN
issue-2801	222	8	web	web	NOUN
issue-2801	222	9	application	application	NOUN
issue-2801	222	10	.	.	PUNCT
issue-2801	223	1	journal	journal	PROPN
issue-2801	223	2	of	of	ADP
issue-2801	223	3	applied	apply	VERB
issue-2801	223	4	accounting	accounting	NOUN
issue-2801	223	5	research	research	NOUN
issue-2801	223	6	,	,	PUNCT
issue-2801	223	7	19(3	19(3	NUM
issue-2801	223	8	)	)	PUNCT
issue-2801	223	9	,	,	PUNCT
issue-2801	223	10	383–400	383–400	NUM
issue-2801	223	11	.	.	PUNCT
issue-2801	224	1	doi	doi	PROPN
issue-2801	224	2	:	:	PUNCT
issue-2801	224	3	https://doi.org/10.1108/jaar-11-2014-0122	https://doi.org/10.1108/jaar-11-2014-0122	PROPN
issue-2801	224	4	das	das	PROPN
issue-2801	224	5	,	,	PUNCT
issue-2801	224	6	m.	m.	NOUN
issue-2801	224	7	,	,	PUNCT
issue-2801	224	8	rangarajan	rangarajan	NOUN
issue-2801	224	9	,	,	PUNCT
issue-2801	224	10	k.	k.	PROPN
issue-2801	224	11	,	,	PUNCT
issue-2801	224	12	&	&	CCONJ
issue-2801	224	13	dutta	dutta	PROPN
issue-2801	224	14	,	,	PUNCT
issue-2801	224	15	g.	g.	PROPN
issue-2801	224	16	(	(	PUNCT
issue-2801	224	17	2020	2020	NUM
issue-2801	224	18	)	)	PUNCT
issue-2801	224	19	.	.	PUNCT
issue-2801	225	1	corporate	corporate	ADJ
issue-2801	225	2	sustainability	sustainability	NOUN
issue-2801	225	3	in	in	ADP
issue-2801	225	4	small	small	ADJ
issue-2801	225	5	and	and	CCONJ
issue-2801	225	6	medium	medium	ADJ
issue-2801	225	7	-	-	PUNCT
issue-2801	225	8	sized	sized	ADJ
issue-2801	225	9	enterprises	enterprise	NOUN
issue-2801	225	10	:	:	PUNCT
issue-2801	225	11	a	a	DET
issue-2801	225	12	literature	literature	NOUN
issue-2801	225	13	analysis	analysis	NOUN
issue-2801	225	14	and	and	CCONJ
issue-2801	225	15	road	road	NOUN
issue-2801	225	16	ahead	ahead	ADV
issue-2801	225	17	.	.	PUNCT
issue-2801	226	1	journal	journal	PROPN
issue-2801	226	2	of	of	ADP
issue-2801	226	3	indian	indian	PROPN
issue-2801	226	4	business	business	NOUN
issue-2801	226	5	research	research	NOUN
issue-2801	226	6	,	,	PUNCT
issue-2801	226	7	12(2	12(2	NUM
issue-2801	226	8	)	)	PUNCT
issue-2801	226	9	,	,	PUNCT
issue-2801	226	10	271–300	271–300	NUM
issue-2801	226	11	.	.	PUNCT
issue-2801	226	12	doi	doi	NOUN
issue-2801	226	13	:	:	PUNCT
issue-2801	226	14	https://doi.org/10.1108/jibr-09-2017-0166	https://doi.org/10.1108/jibr-09-2017-0166	PROPN
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issue-2801	226	16	,	,	PUNCT
issue-2801	226	17	d	d	PROPN
issue-2801	226	18	,	,	PUNCT
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issue-2801	226	20	,	,	PUNCT
issue-2801	226	21	s.	s.	PROPN
issue-2801	226	22	,	,	PUNCT
issue-2801	226	23	vennila	vennila	PROPN
issue-2801	226	24	,	,	PUNCT
issue-2801	226	25	r.	r.	PROPN
issue-2801	226	26	,	,	PUNCT
issue-2801	226	27	&	&	CCONJ
issue-2801	226	28	sudha	sudha	PROPN
issue-2801	226	29	,	,	PUNCT
issue-2801	226	30	bs	bs	X
issue-2801	226	31	.	.	PUNCT
issue-2801	226	32	(	(	PUNCT
issue-2801	226	33	2024	2024	NUM
issue-2801	226	34	)	)	PUNCT
issue-2801	226	35	.	.	PUNCT
issue-2801	227	1	a	a	DET
issue-2801	227	2	systematic	systematic	ADJ
issue-2801	227	3	review	review	NOUN
issue-2801	227	4	of	of	ADP
issue-2801	227	5	sustainability	sustainability	NOUN
issue-2801	227	6	assessment	assessment	NOUN
issue-2801	227	7	instruments	instrument	NOUN
issue-2801	227	8	:	:	PUNCT
issue-2801	227	9	examining	examine	VERB
issue-2801	227	10	the	the	DET
issue-2801	227	11	sustainability	sustainability	NOUN
issue-2801	227	12	accounting	accounting	NOUN
issue-2801	227	13	standards	standard	NOUN
issue-2801	227	14	board	board	NOUN
issue-2801	227	15	(	(	PUNCT
issue-2801	227	16	sasb	sasb	NOUN
issue-2801	227	17	)	)	PUNCT
issue-2801	227	18	and	and	CCONJ
issue-2801	227	19	the	the	DET
issue-2801	227	20	global	global	ADJ
issue-2801	227	21	reporting	reporting	NOUN
issue-2801	227	22	initiative	initiative	NOUN
issue-2801	227	23	(	(	PUNCT
issue-2801	227	24	gri	gri	PROPN
issue-2801	227	25	)	)	PUNCT
issue-2801	227	26	.	.	PUNCT
issue-2801	228	1	nifm	nifm	PROPN
issue-2801	228	2	journal	journal	PROPN
issue-2801	228	3	of	of	ADP
issue-2801	228	4	public	public	ADJ
issue-2801	228	5	financial	financial	ADJ
issue-2801	228	6	management	management	NOUN
issue-2801	228	7	,	,	PUNCT
issue-2801	228	8	special	special	ADJ
issue-2801	228	9	issue	issue	NOUN
issue-2801	228	10	,	,	PUNCT
issue-2801	228	11	33–41	33–41	NUM
issue-2801	228	12	.	.	PUNCT
issue-2801	229	1	directive	directive	NOUN
issue-2801	229	2	(	(	PUNCT
issue-2801	229	3	eu	eu	PROPN
issue-2801	229	4	)	)	PUNCT
issue-2801	229	5	2022/2464	2022/2464	NUM
issue-2801	229	6	of	of	ADP
issue-2801	229	7	the	the	DET
issue-2801	229	8	european	european	ADJ
issue-2801	229	9	parliament	parliament	NOUN
issue-2801	229	10	and	and	CCONJ
issue-2801	229	11	of	of	ADP
issue-2801	229	12	the	the	DET
issue-2801	229	13	council	council	NOUN
issue-2801	229	14	of	of	ADP
issue-2801	229	15	14	14	NUM
issue-2801	229	16	december	december	PROPN
issue-2801	229	17	2022	2022	NUM
issue-2801	229	18	amending	amend	VERB
issue-2801	229	19	regulation	regulation	NOUN
issue-2801	229	20	(	(	PUNCT
issue-2801	229	21	eu	eu	NOUN
issue-2801	229	22	)	)	PUNCT
issue-2801	229	23	no	no	DET
issue-2801	229	24	537/2014	537/2014	NOUN
issue-2801	229	25	,	,	PUNCT
issue-2801	229	26	directive	directive	NOUN
issue-2801	229	27	2004/109	2004/109	NUM
issue-2801	229	28	/	/	SYM
issue-2801	229	29	ec	ec	PROPN
issue-2801	229	30	,	,	PUNCT
issue-2801	229	31	directive	directive	NOUN
issue-2801	229	32	2006/43	2006/43	NUM
issue-2801	229	33	/	/	SYM
issue-2801	229	34	ec	ec	PROPN
issue-2801	229	35	and	and	CCONJ
issue-2801	229	36	directive	directive	NOUN
issue-2801	229	37	2013/34	2013/34	NUM
issue-2801	229	38	/	/	SYM
issue-2801	229	39	eu	eu	PROPN
issue-2801	229	40	,	,	PUNCT
issue-2801	229	41	as	as	SCONJ
issue-2801	229	42	regards	regard	VERB
issue-2801	229	43	corporate	corporate	ADJ
issue-2801	229	44	sustainability	sustainability	NOUN
issue-2801	229	45	reporting	reporting	NOUN
issue-2801	229	46	(	(	PUNCT
issue-2801	229	47	oj	oj	ADP
issue-2801	229	48	l	l	PROPN
issue-2801	229	49	322	322	NUM
issue-2801	229	50	,	,	PUNCT
issue-2801	229	51	16.12.2022	16.12.2022	NUM
issue-2801	229	52	,	,	PUNCT
issue-2801	229	53	p.	p.	NOUN
issue-2801	229	54	15–80	15–80	NUM
issue-2801	229	55	)	)	PUNCT
issue-2801	229	56	.	.	PUNCT
issue-2801	230	1	available	available	ADJ
issue-2801	230	2	at	at	ADP
issue-2801	230	3	:	:	PUNCT
issue-2801	230	4	http://data.europa.eu/	http://data.europa.eu/	PROPN
issue-2801	230	5	eli	eli	PROPN
issue-2801	230	6	/	/	SYM
issue-2801	230	7	dir/2022/2464	dir/2022/2464	NOUN
issue-2801	230	8	/	/	SYM
issue-2801	230	9	oj	oj	AUX
issue-2801	230	10	directive	directive	NOUN
issue-2801	230	11	2014/95	2014/95	PROPN
issue-2801	230	12	/	/	SYM
issue-2801	230	13	eu	eu	PROPN
issue-2801	230	14	of	of	ADP
issue-2801	230	15	the	the	DET
issue-2801	230	16	european	european	ADJ
issue-2801	230	17	parliament	parliament	NOUN
issue-2801	230	18	and	and	CCONJ
issue-2801	230	19	of	of	ADP
issue-2801	230	20	the	the	DET
issue-2801	230	21	council	council	NOUN
issue-2801	230	22	of	of	ADP
issue-2801	230	23	22	22	NUM
issue-2801	230	24	october	october	PROPN
issue-2801	230	25	2014	2014	NUM
issue-2801	230	26	amending	amend	VERB
issue-2801	230	27	directive	directive	NOUN
issue-2801	230	28	2013/34	2013/34	NUM
issue-2801	230	29	/	/	SYM
issue-2801	230	30	eu	eu	PROPN
issue-2801	230	31	as	as	SCONJ
issue-2801	230	32	regards	regard	VERB
issue-2801	230	33	disclosure	disclosure	NOUN
issue-2801	230	34	of	of	ADP
issue-2801	230	35	non	non	ADJ
issue-2801	230	36	-	-	ADJ
issue-2801	230	37	financial	financial	ADJ
issue-2801	230	38	and	and	CCONJ
issue-2801	230	39	diversity	diversity	NOUN
issue-2801	230	40	information	information	NOUN
issue-2801	230	41	by	by	ADP
issue-2801	230	42	certain	certain	ADJ
issue-2801	230	43	large	large	ADJ
issue-2801	230	44	undertakings	undertaking	NOUN
issue-2801	230	45	and	and	CCONJ
issue-2801	230	46	groups	group	NOUN
issue-2801	230	47	(	(	PUNCT
issue-2801	230	48	oj	oj	ADP
issue-2801	230	49	l	l	NOUN
issue-2801	230	50	330	330	NUM
issue-2801	230	51	,	,	PUNCT
issue-2801	230	52	15.11.2014	15.11.2014	NUM
issue-2801	230	53	,	,	PUNCT
issue-2801	230	54	p.	p.	NOUN
issue-2801	230	55	1–9	1–9	NUM
issue-2801	230	56	)	)	PUNCT
issue-2801	230	57	.	.	PUNCT
issue-2801	231	1	available	available	ADJ
issue-2801	231	2	at	at	ADP
issue-2801	231	3	:	:	PUNCT
issue-2801	231	4	http://data.europa.eu/eli/dir/2014/95/oj	http://data.europa.eu/eli/dir/2014/95/oj	PROPN
issue-2801	231	5	efrag	efrag	PROPN
issue-2801	231	6	,	,	PUNCT
issue-2801	231	7	ifrs	ifrs	PROPN
issue-2801	231	8	foundation	foundation	PROPN
issue-2801	231	9	.	.	PUNCT
issue-2801	232	1	esrs	esr	NOUN
issue-2801	232	2	–	–	PUNCT
issue-2801	232	3	issb	issb	NOUN
issue-2801	232	4	standards	standard	NOUN
issue-2801	232	5	interoperability	interoperability	NOUN
issue-2801	232	6	guidance	guidance	NOUN
issue-2801	232	7	.	.	PUNCT
issue-2801	233	1	may	may	AUX
issue-2801	233	2	2024	2024	NUM
issue-2801	233	3	.	.	PUNCT
issue-2801	234	1	available	available	ADJ
issue-2801	234	2	at	at	ADP
issue-2801	234	3	:	:	PUNCT
issue-2801	234	4	https://www.ifrs.org/content/dam/ifrs/supporting-implementation/issb-standards/esrs-issb-standardsinteroperability-guidance.pdf	https://www.ifrs.org/content/dam/ifrs/supporting-implementation/issb-standards/esrs-issb-standardsinteroperability-guidance.pdf	PROPN
issue-2801	234	5	global	global	ADJ
issue-2801	234	6	reporting	reporting	NOUN
issue-2801	234	7	initiative	initiative	NOUN
issue-2801	234	8	(	(	PUNCT
issue-2801	234	9	2021	2021	NUM
issue-2801	234	10	)	)	PUNCT
issue-2801	234	11	.	.	PUNCT
issue-2801	235	1	gri	gri	PROPN
issue-2801	235	2	standards	standard	NOUN
issue-2801	235	3	.	.	PUNCT
issue-2801	236	1	available	available	ADJ
issue-2801	236	2	at	at	ADP
issue-2801	236	3	:	:	PUNCT
issue-2801	236	4	https://www.globalreporting.org/about-gri/	https://www.globalreporting.org/about-gri/	PROPN
issue-2801	236	5	gutsalenko	gutsalenko	PROPN
issue-2801	236	6	,	,	PUNCT
issue-2801	236	7	l.	l.	PROPN
issue-2801	236	8	,	,	PUNCT
issue-2801	236	9	&	&	CCONJ
issue-2801	236	10	marchuk	marchuk	PROPN
issue-2801	236	11	,	,	PUNCT
issue-2801	236	12	u.	u.	NOUN
issue-2801	236	13	(	(	PUNCT
issue-2801	236	14	2021	2021	NUM
issue-2801	236	15	)	)	PUNCT
issue-2801	236	16	.	.	PUNCT
issue-2801	237	1	integrated	integrate	VERB
issue-2801	237	2	reporting	reporting	NOUN
issue-2801	237	3	–	–	PUNCT
issue-2801	237	4	concepts	concept	NOUN
issue-2801	237	5	and	and	CCONJ
issue-2801	237	6	paradigms	paradigm	VERB
issue-2801	237	7	accounting	account	VERB
issue-2801	237	8	to	to	PART
issue-2801	237	9	achieve	achieve	VERB
issue-2801	237	10	sustainable	sustainable	ADJ
issue-2801	237	11	development	development	NOUN
issue-2801	237	12	goals	goal	NOUN
issue-2801	237	13	.	.	PUNCT
issue-2801	238	1	efficient	efficient	ADJ
issue-2801	238	2	economy	economy	NOUN
issue-2801	238	3	,	,	PUNCT
issue-2801	238	4	7	7	X
issue-2801	238	5	.	.	X
issue-2801	238	6	doi	doi	NOUN
issue-2801	238	7	:	:	PUNCT
issue-2801	238	8	https://doi.org/10.32702/2307-2105-2021.7.9	https://doi.org/10.32702/2307-2105-2021.7.9	PROPN
issue-2801	238	9	ifrs	ifrs	PROPN
issue-2801	238	10	foundation	foundation	PROPN
issue-2801	238	11	(	(	PUNCT
issue-2801	238	12	2021	2021	NUM
issue-2801	238	13	)	)	PUNCT
issue-2801	238	14	.	.	PUNCT
issue-2801	239	1	ifrs	ifrs	PROPN
issue-2801	239	2	practice	practice	NOUN
issue-2801	239	3	statement	statement	NOUN
issue-2801	239	4	1	1	NUM
issue-2801	239	5	:	:	PUNCT
issue-2801	239	6	management	management	NOUN
issue-2801	239	7	commentary	commentary	NOUN
issue-2801	239	8	.	.	PUNCT
issue-2801	240	1	available	available	ADJ
issue-2801	240	2	at	at	ADP
issue-2801	240	3	:	:	PUNCT
issue-2801	240	4	https://www.ifrs.org	https://www.ifrs.org	PROPN
issue-2801	240	5	ifrs	ifrs	PROPN
issue-2801	240	6	foundation	foundation	NOUN
issue-2801	240	7	(	(	PUNCT
issue-2801	240	8	2022	2022	NUM
issue-2801	240	9	)	)	PUNCT
issue-2801	240	10	.	.	PUNCT
issue-2801	241	1	integrated	integrate	VERB
issue-2801	241	2	reporting	reporting	NOUN
issue-2801	241	3	framework	framework	NOUN
issue-2801	241	4	.	.	PUNCT
issue-2801	242	1	january	january	PROPN
issue-2801	242	2	2022	2022	NUM
issue-2801	242	3	.	.	PUNCT
issue-2801	243	1	available	available	ADJ
issue-2801	243	2	at	at	ADP
issue-2801	243	3	:	:	PUNCT
issue-2801	243	4	https://integratedreporting	https://integratedreporte	VERB
issue-2801	243	5	.	.	PUNCT
issue-2801	244	1	ifrs.org/wp-content/uploads/2024/08/integratedreporting_framework_061024.pdf	ifrs.org/wp-content/uploads/2024/08/integratedreporting_framework_061024.pdf	PROPN
issue-2801	244	2	international	international	ADJ
issue-2801	244	3	sustainability	sustainability	NOUN
issue-2801	244	4	standards	standard	NOUN
issue-2801	244	5	board	board	NOUN
issue-2801	244	6	(	(	PUNCT
issue-2801	244	7	2023	2023	NUM
issue-2801	244	8	)	)	PUNCT
issue-2801	244	9	.	.	PUNCT
issue-2801	245	1	ifrs	ifrs	PROPN
issue-2801	245	2	sustainability	sustainability	NOUN
issue-2801	245	3	disclosure	disclosure	NOUN
issue-2801	245	4	standards	standard	NOUN
issue-2801	245	5	2023	2023	NUM
issue-2801	245	6	.	.	PUNCT
issue-2801	246	1	available	available	ADJ
issue-2801	246	2	at	at	ADP
issue-2801	246	3	:	:	PUNCT
issue-2801	246	4	https://www.ifrs.org/	https://www.ifrs.org/	ADJ
issue-2801	246	5	isensee	isensee	PROPN
issue-2801	246	6	,	,	PUNCT
issue-2801	246	7	c.	c.	NOUN
issue-2801	246	8	,	,	PUNCT
issue-2801	246	9	teuteberg	teuteberg	ADV
issue-2801	246	10	,	,	PUNCT
issue-2801	246	11	f.	f.	PROPN
issue-2801	246	12	,	,	PUNCT
issue-2801	246	13	&	&	CCONJ
issue-2801	246	14	griese	griese	PROPN
issue-2801	246	15	,	,	PUNCT
issue-2801	246	16	k.	k.	PROPN
issue-2801	246	17	(	(	PUNCT
issue-2801	246	18	2023	2023	NUM
issue-2801	246	19	)	)	PUNCT
issue-2801	246	20	.	.	PUNCT
issue-2801	247	1	how	how	SCONJ
issue-2801	247	2	can	can	AUX
issue-2801	247	3	corporate	corporate	ADJ
issue-2801	247	4	culture	culture	NOUN
issue-2801	247	5	contribute	contribute	VERB
issue-2801	247	6	to	to	ADP
issue-2801	247	7	emission	emission	NOUN
issue-2801	247	8	reduction	reduction	NOUN
issue-2801	247	9	in	in	ADP
issue-2801	247	10	the	the	DET
issue-2801	247	11	construction	construction	NOUN
issue-2801	247	12	sector	sector	NOUN
issue-2801	247	13	?	?	PUNCT
issue-2801	248	1	an	an	DET
issue-2801	248	2	sme	sme	PROPN
issue-2801	248	3	case	case	NOUN
issue-2801	248	4	study	study	NOUN
issue-2801	248	5	on	on	ADP
issue-2801	248	6	beliefs	belief	NOUN
issue-2801	248	7	,	,	PUNCT
issue-2801	248	8	actions	action	NOUN
issue-2801	248	9	,	,	PUNCT
issue-2801	248	10	and	and	CCONJ
issue-2801	248	11	outcomes	outcome	NOUN
issue-2801	248	12	.	.	PUNCT
issue-2801	249	1	corporate	corporate	ADJ
issue-2801	249	2	social	social	ADJ
issue-2801	249	3	responsibility	responsibility	NOUN
issue-2801	249	4	and	and	CCONJ
issue-2801	249	5	environmental	environmental	ADJ
issue-2801	249	6	management	management	NOUN
issue-2801	249	7	,	,	PUNCT
issue-2801	249	8	30(2	30(2	NUM
issue-2801	249	9	)	)	PUNCT
issue-2801	249	10	,	,	PUNCT
issue-2801	249	11	1005–1022	1005–1022	NOUN
issue-2801	249	12	.	.	PUNCT
issue-2801	250	1	doi	doi	NOUN
issue-2801	250	2	:	:	PUNCT
issue-2801	250	3	https://doi.org/10.1002/csr.2368	https://doi.org/10.1002/csr.2368	PROPN
issue-2801	250	4	koriahin	koriahin	PROPN
issue-2801	250	5	,	,	PUNCT
issue-2801	250	6	m.	m.	NOUN
issue-2801	250	7	,	,	PUNCT
issue-2801	250	8	&	&	CCONJ
issue-2801	250	9	kutsyk	kutsyk	PROPN
issue-2801	250	10	,	,	PUNCT
issue-2801	250	11	p.	p.	NOUN
issue-2801	250	12	(	(	PUNCT
issue-2801	250	13	2016	2016	NUM
issue-2801	250	14	)	)	PUNCT
issue-2801	250	15	.	.	PUNCT
issue-2801	251	1	problems	problem	NOUN
issue-2801	251	2	and	and	CCONJ
issue-2801	251	3	prospects	prospect	NOUN
issue-2801	251	4	of	of	ADP
issue-2801	251	5	the	the	DET
issue-2801	251	6	development	development	NOUN
issue-2801	251	7	of	of	ADP
issue-2801	251	8	accounting	accounting	NOUN
issue-2801	251	9	reporting	reporting	NOUN
issue-2801	251	10	.	.	PUNCT
issue-2801	252	1	kyiv	kyiv	ADJ
issue-2801	252	2	:	:	PUNCT
issue-2801	252	3	the	the	DET
issue-2801	252	4	interservice	interservice	NOUN
issue-2801	252	5	.	.	PUNCT
issue-2801	253	1	korol	korol	NOUN
issue-2801	253	2	,	,	PUNCT
issue-2801	253	3	s.	s.	PROPN
issue-2801	253	4	(	(	PUNCT
issue-2801	253	5	2016	2016	NUM
issue-2801	253	6	)	)	PUNCT
issue-2801	253	7	.	.	PUNCT
issue-2801	254	1	social	social	ADJ
issue-2801	254	2	responsibility	responsibility	NOUN
issue-2801	254	3	of	of	ADP
issue-2801	254	4	business	business	NOUN
issue-2801	254	5	:	:	PUNCT
issue-2801	254	6	accounting	accounting	NOUN
issue-2801	254	7	theory	theory	NOUN
issue-2801	254	8	and	and	CCONJ
issue-2801	254	9	methodology	methodology	NOUN
issue-2801	254	10	.	.	PUNCT
issue-2801	255	1	kyiv	kyiv	ADJ
issue-2801	255	2	:	:	PUNCT
issue-2801	255	3	knteu	knteu	PROPN
issue-2801	255	4	.	.	PUNCT
issue-2801	256	1	kpmg	kpmg	PROPN
issue-2801	256	2	international	international	PROPN
issue-2801	256	3	(	(	PUNCT
issue-2801	256	4	2024	2024	NUM
issue-2801	256	5	)	)	PUNCT
issue-2801	256	6	.	.	PUNCT
issue-2801	257	1	survey	survey	NOUN
issue-2801	257	2	of	of	ADP
issue-2801	257	3	sustainability	sustainability	NOUN
issue-2801	257	4	reporting	report	VERB
issue-2801	257	5	2024	2024	NUM
issue-2801	257	6	:	:	PUNCT
issue-2801	257	7	the	the	DET
issue-2801	257	8	move	move	NOUN
issue-2801	257	9	to	to	ADP
issue-2801	257	10	mandatory	mandatory	ADJ
issue-2801	257	11	reporting	reporting	NOUN
issue-2801	257	12	.	.	PUNCT
issue-2801	258	1	available	available	ADJ
issue-2801	258	2	at	at	ADP
issue-2801	258	3	:	:	PUNCT
issue-2801	258	4	https://kpmg.com/xx/en.html	https://kpmg.com/xx/en.html	PROPN
issue-2801	258	5	krupka	krupka	PROPN
issue-2801	258	6	,	,	PUNCT
issue-2801	258	7	y.	y.	PROPN
issue-2801	258	8	(	(	PUNCT
issue-2801	258	9	2023	2023	NUM
issue-2801	258	10	)	)	PUNCT
issue-2801	258	11	.	.	PUNCT
issue-2801	259	1	integrated	integrate	VERB
issue-2801	259	2	reporting	reporting	NOUN
issue-2801	259	3	,	,	PUNCT
issue-2801	259	4	its	its	PRON
issue-2801	259	5	accounting	accounting	NOUN
issue-2801	259	6	and	and	CCONJ
issue-2801	259	7	information	information	NOUN
issue-2801	259	8	support	support	NOUN
issue-2801	259	9	.	.	PUNCT
issue-2801	260	1	herald	herald	PROPN
issue-2801	260	2	of	of	ADP
issue-2801	260	3	economics	economic	NOUN
issue-2801	260	4	,	,	PUNCT
issue-2801	260	5	4	4	NUM
issue-2801	260	6	,	,	PUNCT
issue-2801	260	7	67–81	67–81	NUM
issue-2801	260	8	.	.	PUNCT
issue-2801	260	9	doi	doi	PROPN
issue-2801	260	10	:	:	PUNCT
issue-2801	260	11	https://doi.org/10.35774/visnyk2023.04.067	https://doi.org/10.35774/visnyk2023.04.067	PROPN
issue-2801	260	12	makarenko	makarenko	PROPN
issue-2801	260	13	,	,	PUNCT
issue-2801	260	14	i.	i.	PROPN
issue-2801	260	15	(	(	PUNCT
issue-2801	260	16	2017	2017	NUM
issue-2801	260	17	)	)	PUNCT
issue-2801	260	18	.	.	PUNCT
issue-2801	261	1	about	about	ADP
issue-2801	261	2	scientific	scientific	ADJ
issue-2801	261	3	approaches	approach	NOUN
issue-2801	261	4	that	that	PRON
issue-2801	261	5	form	form	VERB
issue-2801	261	6	the	the	DET
issue-2801	261	7	paradigm	paradigm	NOUN
issue-2801	261	8	of	of	ADP
issue-2801	261	9	accounting	account	VERB
issue-2801	261	10	for	for	ADP
issue-2801	261	11	sustainable	sustainable	ADJ
issue-2801	261	12	development	development	NOUN
issue-2801	261	13	.	.	PUNCT
issue-2801	262	1	global	global	ADJ
issue-2801	262	2	and	and	CCONJ
issue-2801	262	3	national	national	ADJ
issue-2801	262	4	economic	economic	ADJ
issue-2801	262	5	problems	problem	NOUN
issue-2801	262	6	,	,	PUNCT
issue-2801	262	7	16	16	NUM
issue-2801	262	8	,	,	PUNCT
issue-2801	262	9	877–883	877–883	NUM
issue-2801	262	10	.	.	PUNCT
issue-2801	263	1	doi	doi	NOUN
issue-2801	263	2	:	:	PUNCT
issue-2801	263	3	https://doi.org/10.21511/	https://doi.org/10.21511/	PROPN
issue-2801	263	4	afc.01(2).2017.01	afc.01(2).2017.01	NUM
issue-2801	263	5	mysaka	mysaka	ADV
issue-2801	263	6	,	,	PUNCT
issue-2801	263	7	h.	h.	PROPN
issue-2801	263	8	,	,	PUNCT
issue-2801	263	9	&	&	CCONJ
issue-2801	263	10	derun	derun	PROPN
issue-2801	263	11	,	,	PUNCT
issue-2801	263	12	i.	i.	NOUN
issue-2801	263	13	(	(	PUNCT
issue-2801	263	14	2022	2022	NUM
issue-2801	263	15	)	)	PUNCT
issue-2801	263	16	.	.	PUNCT
issue-2801	264	1	conceptual	conceptual	ADJ
issue-2801	264	2	determinants	determinant	NOUN
issue-2801	264	3	of	of	ADP
issue-2801	264	4	the	the	DET
issue-2801	264	5	corporate	corporate	ADJ
issue-2801	264	6	reporting	reporting	NOUN
issue-2801	264	7	development	development	NOUN
issue-2801	264	8	in	in	ADP
issue-2801	264	9	the	the	DET
issue-2801	264	10	information	information	NOUN
issue-2801	264	11	-	-	PUNCT
issue-2801	264	12	based	base	VERB
issue-2801	264	13	economies	economy	NOUN
issue-2801	264	14	,	,	PUNCT
issue-2801	264	15	and	and	CCONJ
issue-2801	264	16	societies	society	NOUN
issue-2801	264	17	.	.	PUNCT
issue-2801	265	1	financial	financial	ADJ
issue-2801	265	2	and	and	CCONJ
issue-2801	265	3	credit	credit	NOUN
issue-2801	265	4	activity	activity	NOUN
issue-2801	265	5	problems	problem	NOUN
issue-2801	265	6	of	of	ADP
issue-2801	265	7	theory	theory	NOUN
issue-2801	265	8	and	and	CCONJ
issue-2801	265	9	practice	practice	NOUN
issue-2801	265	10	,	,	PUNCT
issue-2801	265	11	4(45	4(45	NUM
issue-2801	265	12	)	)	PUNCT
issue-2801	265	13	,	,	PUNCT
issue-2801	265	14	68–82	68–82	NUM
issue-2801	265	15	.	.	PUNCT
issue-2801	266	1	doi	doi	NOUN
issue-2801	266	2	:	:	PUNCT
issue-2801	266	3	https://doi.org/10.55643/fcaptp.4.45.2022.3806	https://doi.org/10.55643/fcaptp.4.45.2022.3806	X
issue-2801	266	4	odobaša	odobaša	PROPN
issue-2801	266	5	,	,	PUNCT
issue-2801	266	6	r.	r.	PROPN
issue-2801	266	7	,	,	PUNCT
issue-2801	266	8	&	&	CCONJ
issue-2801	266	9	marošević	marošević	PROPN
issue-2801	266	10	,	,	PUNCT
issue-2801	266	11	k.	k.	PROPN
issue-2801	266	12	(	(	PUNCT
issue-2801	266	13	2023	2023	NUM
issue-2801	266	14	)	)	PUNCT
issue-2801	266	15	.	.	PUNCT
issue-2801	267	1	expected	expect	VERB
issue-2801	267	2	contributions	contribution	NOUN
issue-2801	267	3	of	of	ADP
issue-2801	267	4	the	the	DET
issue-2801	267	5	european	european	ADJ
issue-2801	267	6	corporate	corporate	ADJ
issue-2801	267	7	sustainability	sustainability	NOUN
issue-2801	267	8	reporting	report	VERB
issue-2801	267	9	directive	directive	NOUN
issue-2801	267	10	(	(	PUNCT
issue-2801	267	11	csrd	csrd	NOUN
issue-2801	267	12	)	)	PUNCT
issue-2801	267	13	to	to	ADP
issue-2801	267	14	the	the	DET
issue-2801	267	15	sustainable	sustainable	ADJ
issue-2801	267	16	development	development	NOUN
issue-2801	267	17	of	of	ADP
issue-2801	267	18	the	the	DET
issue-2801	267	19	european	european	PROPN
issue-2801	267	20	union	union	PROPN
issue-2801	267	21	.	.	PUNCT
issue-2801	268	1	eu	eu	PROPN
issue-2801	268	2	and	and	CCONJ
issue-2801	268	3	comparative	comparative	ADJ
issue-2801	268	4	law	law	NOUN
issue-2801	268	5	issues	issue	NOUN
issue-2801	268	6	and	and	CCONJ
issue-2801	268	7	challenges	challenge	VERB
issue-2801	268	8	series	series	NOUN
issue-2801	268	9	(	(	PUNCT
issue-2801	268	10	eclic	eclic	PROPN
issue-2801	268	11	)	)	PUNCT
issue-2801	268	12	,	,	PUNCT
issue-2801	268	13	7	7	NUM
issue-2801	268	14	,	,	PUNCT
issue-2801	268	15	593–612	593–612	NUM
issue-2801	268	16	.	.	PUNCT
issue-2801	269	1	doi	doi	NOUN
issue-2801	269	2	:	:	PUNCT
issue-2801	269	3	https://doi.org/10.25234/eclic/27463	https://doi.org/10.25234/eclic/27463	PROPN
issue-2801	269	4	baltic	baltic	ADJ
issue-2801	269	5	journal	journal	NOUN
issue-2801	269	6	of	of	ADP
issue-2801	269	7	economic	economic	ADJ
issue-2801	269	8	studies	study	NOUN
issue-2801	269	9	56	56	NUM
issue-2801	269	10	vol	vol	NOUN
issue-2801	269	11	.	.	PUNCT
issue-2801	269	12	11	11	NUM
issue-2801	270	1	no	no	NOUN
issue-2801	270	2	.	.	NOUN
issue-2801	270	3	2	2	NUM
issue-2801	270	4	,	,	PUNCT
issue-2801	270	5	2025	2025	NUM
issue-2801	270	6	oecd	oecd	PROPN
issue-2801	270	7	(	(	PUNCT
issue-2801	270	8	2018	2018	NUM
issue-2801	270	9	)	)	PUNCT
issue-2801	270	10	.	.	PUNCT
issue-2801	271	1	oecd	oecd	PROPN
issue-2801	271	2	economic	economic	ADJ
issue-2801	271	3	outlook	outlook	NOUN
issue-2801	271	4	,	,	PUNCT
issue-2801	271	5	volume	volume	NOUN
issue-2801	271	6	2018	2018	NUM
issue-2801	271	7	,	,	PUNCT
issue-2801	271	8	issue	issue	NOUN
issue-2801	271	9	2	2	NUM
issue-2801	271	10	,	,	PUNCT
issue-2801	271	11	oecd	oecd	PROPN
issue-2801	271	12	publishing	publishing	NOUN
issue-2801	271	13	,	,	PUNCT
issue-2801	271	14	paris	paris	PROPN
issue-2801	271	15	.	.	PUNCT
issue-2801	272	1	doi	doi	PROPN
issue-2801	272	2	:	:	PUNCT
issue-2801	272	3	https://doi.org/10.1787/eco_outlook-v2018-2-en	https://doi.org/10.1787/eco_outlook-v2018-2-en	VERB
issue-2801	272	4	orlov	orlov	PROPN
issue-2801	272	5	,	,	PUNCT
issue-2801	272	6	i.	i.	NOUN
issue-2801	272	7	(	(	PUNCT
issue-2801	272	8	2023	2023	NUM
issue-2801	272	9	)	)	PUNCT
issue-2801	272	10	.	.	PUNCT
issue-2801	273	1	quality	quality	NOUN
issue-2801	273	2	of	of	ADP
issue-2801	273	3	integrated	integrated	ADJ
issue-2801	273	4	reporting	reporting	NOUN
issue-2801	273	5	and	and	CCONJ
issue-2801	273	6	its	its	PRON
issue-2801	273	7	characteristics	characteristic	NOUN
issue-2801	273	8	.	.	PUNCT
issue-2801	274	1	economy	economy	NOUN
issue-2801	274	2	,	,	PUNCT
issue-2801	274	3	management	management	NOUN
issue-2801	274	4	and	and	CCONJ
issue-2801	274	5	administration	administration	NOUN
issue-2801	274	6	,	,	PUNCT
issue-2801	274	7	1(103	1(103	NUM
issue-2801	274	8	)	)	PUNCT
issue-2801	274	9	,	,	PUNCT
issue-2801	274	10	105–110	105–110	NUM
issue-2801	274	11	.	.	PUNCT
issue-2801	274	12	doi	doi	NOUN
issue-2801	274	13	:	:	PUNCT
issue-2801	274	14	https://doi.org/10.26642/jen-2023-1(103)-105-110	https://doi.org/10.26642/jen-2023-1(103)-105-110	NOUN
issue-2801	274	15	ottenstein	ottenstein	NOUN
issue-2801	274	16	,	,	PUNCT
issue-2801	274	17	p.	p.	NOUN
issue-2801	274	18	,	,	PUNCT
issue-2801	274	19	erben	erben	PROPN
issue-2801	274	20	,	,	PUNCT
issue-2801	274	21	s.	s.	PROPN
issue-2801	274	22	,	,	PUNCT
issue-2801	274	23	jost	jost	PROPN
issue-2801	274	24	,	,	PUNCT
issue-2801	274	25	s.	s.	PROPN
issue-2801	274	26	,	,	PUNCT
issue-2801	274	27	weuster	weuster	NOUN
issue-2801	274	28	,	,	PUNCT
issue-2801	274	29	c.	c.	PROPN
issue-2801	274	30	,	,	PUNCT
issue-2801	274	31	&	&	CCONJ
issue-2801	274	32	zülch	zülch	PROPN
issue-2801	274	33	,	,	PUNCT
issue-2801	274	34	h.	h.	PROPN
issue-2801	274	35	(	(	PUNCT
issue-2801	274	36	2022	2022	NUM
issue-2801	274	37	)	)	PUNCT
issue-2801	274	38	.	.	PUNCT
issue-2801	275	1	from	from	ADP
issue-2801	275	2	voluntarism	voluntarism	NOUN
issue-2801	275	3	to	to	ADP
issue-2801	275	4	regulation	regulation	NOUN
issue-2801	275	5	:	:	PUNCT
issue-2801	275	6	effects	effect	NOUN
issue-2801	275	7	of	of	ADP
issue-2801	275	8	directive	directive	NOUN
issue-2801	275	9	2014/95	2014/95	NUM
issue-2801	275	10	/	/	SYM
issue-2801	275	11	eu	eu	PROPN
issue-2801	275	12	on	on	ADP
issue-2801	275	13	sustainability	sustainability	NOUN
issue-2801	275	14	reporting	reporting	NOUN
issue-2801	275	15	in	in	ADP
issue-2801	275	16	the	the	DET
issue-2801	275	17	eu	eu	PROPN
issue-2801	275	18	.	.	PROPN
issue-2801	275	19	journal	journal	PROPN
issue-2801	275	20	of	of	ADP
issue-2801	275	21	applied	apply	VERB
issue-2801	275	22	accounting	accounting	NOUN
issue-2801	275	23	research	research	NOUN
issue-2801	275	24	,	,	PUNCT
issue-2801	275	25	23(1	23(1	NUM
issue-2801	275	26	)	)	PUNCT
issue-2801	275	27	,	,	PUNCT
issue-2801	275	28	55–98	55–98	NUM
issue-2801	275	29	.	.	PUNCT
issue-2801	276	1	doi	doi	NOUN
issue-2801	276	2	:	:	PUNCT
issue-2801	276	3	https://doi.org/10.1108/jaar-03-2021-0075	https://doi.org/10.1108/jaar-03-2021-0075	VERB
issue-2801	276	4	ozeran	ozeran	NOUN
issue-2801	276	5	,	,	PUNCT
issue-2801	276	6	a.	a.	NOUN
issue-2801	276	7	(	(	PUNCT
issue-2801	276	8	2024	2024	NUM
issue-2801	276	9	)	)	PUNCT
issue-2801	276	10	.	.	PUNCT
issue-2801	277	1	information	information	NOUN
issue-2801	277	2	on	on	ADP
issue-2801	277	3	sustainable	sustainable	ADJ
issue-2801	277	4	development	development	NOUN
issue-2801	277	5	in	in	ADP
issue-2801	277	6	the	the	DET
issue-2801	277	7	management	management	NOUN
issue-2801	277	8	report	report	NOUN
issue-2801	277	9	.	.	PUNCT
issue-2801	278	1	sustainable	sustainable	ADJ
issue-2801	278	2	economic	economic	ADJ
issue-2801	278	3	development	development	NOUN
issue-2801	278	4	,	,	PUNCT
issue-2801	278	5	2(49	2(49	NUM
issue-2801	278	6	)	)	PUNCT
issue-2801	278	7	,	,	PUNCT
issue-2801	278	8	282–287	282–287	NUM
issue-2801	278	9	.	.	PUNCT
issue-2801	279	1	doi	doi	NOUN
issue-2801	279	2	:	:	PUNCT
issue-2801	279	3	https://doi.org/10.32782/2308-1988/2024-49-45	https://doi.org/10.32782/2308-1988/2024-49-45	NOUN
issue-2801	279	4	pasko	pasko	PROPN
issue-2801	279	5	,	,	PUNCT
issue-2801	279	6	o.	o.	PROPN
issue-2801	279	7	,	,	PUNCT
issue-2801	279	8	chen	chen	PROPN
issue-2801	279	9	,	,	PUNCT
issue-2801	279	10	f.	f.	PROPN
issue-2801	279	11	,	,	PUNCT
issue-2801	279	12	kuts	kuts	PROPN
issue-2801	279	13	,	,	PUNCT
issue-2801	279	14	t.	t.	PROPN
issue-2801	279	15	,	,	PUNCT
issue-2801	279	16	sharko	sharko	PROPN
issue-2801	279	17	,	,	PUNCT
issue-2801	279	18	i.	i.	PROPN
issue-2801	279	19	,	,	PUNCT
issue-2801	279	20	&	&	CCONJ
issue-2801	279	21	ryzhikova	ryzhikova	PROPN
issue-2801	279	22	,	,	PUNCT
issue-2801	279	23	n.	n.	PROPN
issue-2801	279	24	(	(	PUNCT
issue-2801	279	25	2022	2022	NUM
issue-2801	279	26	)	)	PUNCT
issue-2801	279	27	.	.	PUNCT
issue-2801	280	1	sustainability	sustainability	NOUN
issue-2801	280	2	reporting	reporting	NOUN
issue-2801	280	3	nexus	nexus	NOUN
issue-2801	280	4	to	to	ADP
issue-2801	280	5	corporate	corporate	ADJ
issue-2801	280	6	governance	governance	NOUN
issue-2801	280	7	in	in	ADP
issue-2801	280	8	scholarly	scholarly	ADJ
issue-2801	280	9	literature	literature	NOUN
issue-2801	280	10	.	.	PUNCT
issue-2801	281	1	environmental	environmental	ADJ
issue-2801	281	2	economics	economic	NOUN
issue-2801	281	3	,	,	PUNCT
issue-2801	281	4	13(1	13(1	NUM
issue-2801	281	5	)	)	PUNCT
issue-2801	281	6	,	,	PUNCT
issue-2801	281	7	61–78	61–78	NUM
issue-2801	281	8	.	.	PUNCT
issue-2801	282	1	doi	doi	NOUN
issue-2801	282	2	:	:	PUNCT
issue-2801	282	3	https://doi.org/10.21511/	https://doi.org/10.21511/	PROPN
issue-2801	282	4	ee.13(1).2022.06	ee.13(1).2022.06	NOUN
issue-2801	282	5	shields	shields	PROPN
issue-2801	282	6	,	,	PUNCT
issue-2801	282	7	j.	j.	PROPN
issue-2801	282	8	,	,	PUNCT
issue-2801	282	9	&	&	CCONJ
issue-2801	282	10	shelleman	shelleman	PROPN
issue-2801	282	11	,	,	PUNCT
issue-2801	282	12	j.	j.	PROPN
issue-2801	282	13	(	(	PUNCT
issue-2801	282	14	2020	2020	NUM
issue-2801	282	15	)	)	PUNCT
issue-2801	282	16	.	.	PUNCT
issue-2801	283	1	sme	sme	PROPN
issue-2801	283	2	sustainability	sustainability	NOUN
issue-2801	283	3	dashboards	dashboard	NOUN
issue-2801	283	4	:	:	PUNCT
issue-2801	283	5	an	an	DET
issue-2801	283	6	aid	aid	NOUN
issue-2801	283	7	to	to	PART
issue-2801	283	8	manage	manage	VERB
issue-2801	283	9	and	and	CCONJ
issue-2801	283	10	report	report	VERB
issue-2801	283	11	performance	performance	NOUN
issue-2801	283	12	.	.	PUNCT
issue-2801	284	1	journal	journal	NOUN
issue-2801	284	2	of	of	ADP
issue-2801	284	3	small	small	ADJ
issue-2801	284	4	business	business	NOUN
issue-2801	284	5	strategy	strategy	NOUN
issue-2801	284	6	,	,	PUNCT
issue-2801	284	7	30(2	30(2	NUM
issue-2801	284	8	)	)	PUNCT
issue-2801	284	9	,	,	PUNCT
issue-2801	284	10	106–114	106–114	NUM
issue-2801	284	11	.	.	PUNCT
issue-2801	284	12	available	available	ADJ
issue-2801	284	13	at	at	ADP
issue-2801	284	14	:	:	PUNCT
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issue-2801	284	16	article	article	NOUN
issue-2801	284	17	/	/	SYM
issue-2801	284	18	view/1679	view/1679	PROPN
issue-2801	284	19	voronko	voronko	PROPN
issue-2801	284	20	,	,	PUNCT
issue-2801	284	21	r.	r.	PROPN
issue-2801	284	22	,	,	PUNCT
issue-2801	284	23	sydorenko	sydorenko	PROPN
issue-2801	284	24	,	,	PUNCT
issue-2801	284	25	r.	r.	PROPN
issue-2801	284	26	,	,	PUNCT
issue-2801	284	27	&	&	CCONJ
issue-2801	284	28	zhurakovska	zhurakovska	PROPN
issue-2801	284	29	,	,	PUNCT
issue-2801	284	30	i.	i.	PROPN
issue-2801	284	31	(	(	PUNCT
issue-2801	284	32	2024	2024	NUM
issue-2801	284	33	)	)	PUNCT
issue-2801	284	34	.	.	PUNCT
issue-2801	285	1	integrated	integrate	VERB
issue-2801	285	2	reporting	reporting	NOUN
issue-2801	285	3	:	:	PUNCT
issue-2801	285	4	purpose	purpose	NOUN
issue-2801	285	5	of	of	ADP
issue-2801	285	6	formation	formation	NOUN
issue-2801	285	7	and	and	CCONJ
issue-2801	285	8	features	feature	NOUN
issue-2801	285	9	of	of	ADP
issue-2801	285	10	control	control	NOUN
issue-2801	285	11	.	.	PUNCT
issue-2801	286	1	herald	herald	PROPN
issue-2801	286	2	of	of	ADP
issue-2801	286	3	lviv	lviv	PROPN
issue-2801	286	4	university	university	PROPN
issue-2801	286	5	of	of	ADP
issue-2801	286	6	trade	trade	NOUN
issue-2801	286	7	and	and	CCONJ
issue-2801	286	8	economics	economic	NOUN
issue-2801	286	9	.	.	PUNCT
issue-2801	287	1	economic	economic	ADJ
issue-2801	287	2	sciences	science	NOUN
issue-2801	287	3	,	,	PUNCT
issue-2801	287	4	75	75	NUM
issue-2801	287	5	,	,	PUNCT
issue-2801	287	6	52–58	52–58	NUM
issue-2801	287	7	.	.	PUNCT
issue-2801	288	1	doi	doi	NOUN
issue-2801	288	2	:	:	PUNCT
issue-2801	288	3	https://doi.org/10.32782/2522-1205-2024-75-07	https://doi.org/10.32782/2522-1205-2024-75-07	PROPN
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issue-2801	288	5	on	on	ADP
issue-2801	288	6	:	:	PUNCT
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issue-2801	288	8	of	of	ADP
issue-2801	288	9	february	february	PROPN
issue-2801	288	10	,	,	PUNCT
issue-2801	288	11	2025	2025	NUM
issue-2801	288	12	accepted	accept	VERB
issue-2801	288	13	on	on	ADP
issue-2801	288	14	:	:	PUNCT
issue-2801	288	15	29th	29th	NOUN
issue-2801	288	16	of	of	ADP
issue-2801	288	17	march	march	PROPN
issue-2801	288	18	,	,	PUNCT
issue-2801	288	19	2025	2025	NUM
issue-2801	288	20	published	publish	VERB
issue-2801	288	21	on	on	ADP
issue-2801	288	22	:	:	PUNCT
issue-2801	288	23	30th	30th	NOUN
issue-2801	288	24	of	of	ADP
issue-2801	288	25	april	april	PROPN
issue-2801	288	26	,	,	PUNCT
issue-2801	288	27	2025	2025	NUM