id	sid	tid	token	lemma	pos
cet-14372	1	1	doi	doi	NOUN
cet-14372	1	2	:	:	PUNCT
cet-14372	1	3	10.3303	10.3303	NUM
cet-14372	1	4	/	/	SYM
cet-14372	1	5	cet23107083	cet23107083	NOUN
cet-14372	1	6	paper	paper	NOUN
cet-14372	1	7	received	receive	VERB
cet-14372	1	8	:	:	PUNCT
cet-14372	1	9	13	13	NUM
cet-14372	1	10	july	july	PROPN
cet-14372	1	11	2023	2023	NUM
cet-14372	1	12	;	;	PUNCT
cet-14372	1	13	revised	revise	VERB
cet-14372	1	14	:	:	PUNCT
cet-14372	1	15	31	31	NUM
cet-14372	1	16	august	august	PROPN
cet-14372	1	17	2023	2023	NUM
cet-14372	1	18	;	;	PUNCT
cet-14372	1	19	accepted	accept	VERB
cet-14372	1	20	:	:	PUNCT
cet-14372	1	21	01	01	NUM
cet-14372	1	22	november	november	PROPN
cet-14372	1	23	2023	2023	NUM
cet-14372	1	24	please	please	INTJ
cet-14372	1	25	cite	cite	VERB
cet-14372	1	26	this	this	DET
cet-14372	1	27	article	article	NOUN
cet-14372	1	28	as	as	ADP
cet-14372	1	29	:	:	PUNCT
cet-14372	1	30	gombkötő	gombkötő	PROPN
cet-14372	1	31	n.	n.	PROPN
cet-14372	1	32	,	,	PUNCT
cet-14372	1	33	kacz	kacz	PROPN
cet-14372	1	34	k.	k.	PROPN
cet-14372	1	35	,	,	PUNCT
cet-14372	1	36	miklósné	miklósné	PROPN
cet-14372	1	37	varga	varga	PROPN
cet-14372	1	38	a.	a.	PROPN
cet-14372	1	39	,	,	PUNCT
cet-14372	1	40	troján	troján	PROPN
cet-14372	1	41	s.	s.	PROPN
cet-14372	1	42	,	,	PUNCT
cet-14372	1	43	hegyi	hegyi	PROPN
cet-14372	1	44	j.	j.	PROPN
cet-14372	1	45	,	,	PUNCT
cet-14372	1	46	2023	2023	NUM
cet-14372	1	47	,	,	PUNCT
cet-14372	1	48	examining	examine	VERB
cet-14372	1	49	the	the	DET
cet-14372	1	50	sustainability	sustainability	NOUN
cet-14372	1	51	reporting	reporting	NOUN
cet-14372	1	52	practices	practice	NOUN
cet-14372	1	53	of	of	ADP
cet-14372	1	54	agricultural	agricultural	ADJ
cet-14372	1	55	and	and	CCONJ
cet-14372	1	56	forestry	forestry	NOUN
cet-14372	1	57	companies	company	NOUN
cet-14372	1	58	operating	operate	VERB
cet-14372	1	59	in	in	ADP
cet-14372	1	60	hungary	hungary	PROPN
cet-14372	1	61	,	,	PUNCT
cet-14372	1	62	chemical	chemical	NOUN
cet-14372	1	63	engineering	engineering	NOUN
cet-14372	1	64	transactions	transaction	NOUN
cet-14372	1	65	,	,	PUNCT
cet-14372	1	66	107	107	NUM
cet-14372	1	67	,	,	PUNCT
cet-14372	1	68	493	493	NUM
cet-14372	1	69	-	-	SYM
cet-14372	1	70	498	498	NUM
cet-14372	1	71	doi:10.3303	doi:10.3303	NOUN
cet-14372	1	72	/	/	SYM
cet-14372	1	73	cet23107083	cet23107083	NOUN
cet-14372	1	74	chemical	chemical	PROPN
cet-14372	1	75	engineering	engineering	NOUN
cet-14372	1	76	transactions	transaction	NOUN
cet-14372	1	77	vol	vol	NOUN
cet-14372	1	78	.	.	PUNCT
cet-14372	2	1	107	107	NUM
cet-14372	2	2	,	,	PUNCT
cet-14372	2	3	2023	2023	NUM
cet-14372	2	4	a	a	DET
cet-14372	2	5	publication	publication	NOUN
cet-14372	2	6	of	of	ADP
cet-14372	2	7	the	the	DET
cet-14372	2	8	italian	italian	ADJ
cet-14372	2	9	association	association	NOUN
cet-14372	2	10	of	of	ADP
cet-14372	2	11	chemical	chemical	PROPN
cet-14372	2	12	engineering	engineering	NOUN
cet-14372	2	13	online	online	ADV
cet-14372	2	14	at	at	ADP
cet-14372	2	15	www.cetjournal.it	www.cetjournal.it	PROPN
cet-14372	2	16	guest	guest	NOUN
cet-14372	2	17	editors	editor	NOUN
cet-14372	2	18	:	:	PUNCT
cet-14372	2	19	petar	petar	PROPN
cet-14372	2	20	s.	s.	PROPN
cet-14372	2	21	varbanov	varbanov	PROPN
cet-14372	2	22	,	,	PUNCT
cet-14372	2	23	bohong	bohong	PROPN
cet-14372	2	24	wang	wang	PROPN
cet-14372	2	25	,	,	PUNCT
cet-14372	2	26	petro	petro	NOUN
cet-14372	2	27	kapustenko	kapustenko	NOUN
cet-14372	2	28	copyright	copyright	NOUN
cet-14372	2	29	©	©	PROPN
cet-14372	2	30	2023	2023	NUM
cet-14372	2	31	,	,	PUNCT
cet-14372	2	32	aidic	aidic	ADJ
cet-14372	2	33	servizi	servizi	PROPN
cet-14372	2	34	s.r.l	s.r.l	NOUN
cet-14372	2	35	.	.	PUNCT
cet-14372	3	1	isbn	isbn	PROPN
cet-14372	3	2	979	979	NUM
cet-14372	3	3	-	-	SYM
cet-14372	3	4	12	12	NUM
cet-14372	3	5	-	-	PUNCT
cet-14372	3	6	81206	81206	NUM
cet-14372	3	7	-	-	PUNCT
cet-14372	3	8	07	07	NUM
cet-14372	3	9	-	-	PUNCT
cet-14372	3	10	6	6	NUM
cet-14372	3	11	;	;	PUNCT
cet-14372	3	12	issn	issn	PROPN
cet-14372	3	13	2283	2283	NUM
cet-14372	3	14	-	-	SYM
cet-14372	3	15	9216	9216	NUM
cet-14372	3	16	examining	examine	VERB
cet-14372	3	17	the	the	DET
cet-14372	3	18	sustainability	sustainability	NOUN
cet-14372	3	19	reporting	reporting	NOUN
cet-14372	3	20	practices	practice	NOUN
cet-14372	3	21	of	of	ADP
cet-14372	3	22	agricultural	agricultural	ADJ
cet-14372	3	23	and	and	CCONJ
cet-14372	3	24	forestry	forestry	NOUN
cet-14372	3	25	companies	company	NOUN
cet-14372	3	26	operating	operate	VERB
cet-14372	3	27	in	in	ADP
cet-14372	3	28	hungary	hungary	PROPN
cet-14372	3	29	nóra	nóra	PROPN
cet-14372	3	30	gombkötő	gombkötő	PROPN
cet-14372	3	31	,	,	PUNCT
cet-14372	3	32	károly	károly	ADJ
cet-14372	3	33	kacz	kacz	PROPN
cet-14372	3	34	*	*	PUNCT
cet-14372	3	35	,	,	PUNCT
cet-14372	3	36	anita	anita	PROPN
cet-14372	3	37	miklósné	miklósné	PROPN
cet-14372	3	38	varga	varga	PROPN
cet-14372	3	39	,	,	PUNCT
cet-14372	3	40	szabolcs	szabolcs	VERB
cet-14372	3	41	troján	troján	PROPN
cet-14372	3	42	,	,	PUNCT
cet-14372	3	43	judit	judit	PROPN
cet-14372	3	44	hegyi	hegyi	PROPN
cet-14372	3	45	széchenyi	széchenyi	PROPN
cet-14372	3	46	istván	istván	PROPN
cet-14372	3	47	university	university	PROPN
cet-14372	3	48	,	,	PUNCT
cet-14372	3	49	egyetem	egyetem	NOUN
cet-14372	3	50	tér	tér	PROPN
cet-14372	3	51	1	1	NUM
cet-14372	3	52	.	.	SYM
cet-14372	3	53	9026	9026	NUM
cet-14372	3	54	győr	győr	PROPN
cet-14372	3	55	,	,	PUNCT
cet-14372	3	56	hungary	hungary	PROPN
cet-14372	3	57	kacz.karoly@sze.hu	kacz.karoly@sze.hu	PROPN
cet-14372	3	58	to	to	PART
cet-14372	3	59	demonstrate	demonstrate	VERB
cet-14372	3	60	that	that	SCONJ
cet-14372	3	61	companies	company	NOUN
cet-14372	3	62	are	be	AUX
cet-14372	3	63	operating	operate	VERB
cet-14372	3	64	in	in	ADP
cet-14372	3	65	a	a	DET
cet-14372	3	66	sustainable	sustainable	ADJ
cet-14372	3	67	way	way	NOUN
cet-14372	3	68	,	,	PUNCT
cet-14372	3	69	in	in	ADP
cet-14372	3	70	line	line	NOUN
cet-14372	3	71	with	with	ADP
cet-14372	3	72	the	the	DET
cet-14372	3	73	european	european	PROPN
cet-14372	3	74	green	green	PROPN
cet-14372	3	75	deal	deal	NOUN
cet-14372	3	76	and	and	CCONJ
cet-14372	3	77	the	the	DET
cet-14372	3	78	taxonomy	taxonomy	NOUN
cet-14372	3	79	regulation	regulation	NOUN
cet-14372	3	80	,	,	PUNCT
cet-14372	3	81	some	some	DET
cet-14372	3	82	companies	company	NOUN
cet-14372	3	83	have	have	AUX
cet-14372	3	84	already	already	ADV
cet-14372	3	85	produced	produce	VERB
cet-14372	3	86	sustainability	sustainability	NOUN
cet-14372	3	87	reports	report	NOUN
cet-14372	3	88	.	.	PUNCT
cet-14372	4	1	agricultural	agricultural	ADJ
cet-14372	4	2	companies	company	NOUN
cet-14372	4	3	should	should	AUX
cet-14372	4	4	also	also	ADV
cet-14372	4	5	be	be	AUX
cet-14372	4	6	prepared	prepare	VERB
cet-14372	4	7	for	for	ADP
cet-14372	4	8	this	this	DET
cet-14372	4	9	reporting	reporting	NOUN
cet-14372	4	10	obligation	obligation	NOUN
cet-14372	4	11	,	,	PUNCT
cet-14372	4	12	which	which	PRON
cet-14372	4	13	can	can	AUX
cet-14372	4	14	cause	cause	VERB
cet-14372	4	15	considerable	considerable	ADJ
cet-14372	4	16	difficulties	difficulty	NOUN
cet-14372	4	17	for	for	ADP
cet-14372	4	18	farmers	farmer	NOUN
cet-14372	4	19	,	,	PUNCT
cet-14372	4	20	so	so	SCONJ
cet-14372	4	21	it	it	PRON
cet-14372	4	22	is	be	AUX
cet-14372	4	23	assumed	assume	VERB
cet-14372	4	24	that	that	SCONJ
cet-14372	4	25	this	this	PRON
cet-14372	4	26	is	be	AUX
cet-14372	4	27	not	not	PART
cet-14372	4	28	yet	yet	ADV
cet-14372	4	29	common	common	ADJ
cet-14372	4	30	practice	practice	NOUN
cet-14372	4	31	.	.	PUNCT
cet-14372	5	1	in	in	ADP
cet-14372	5	2	this	this	DET
cet-14372	5	3	research	research	NOUN
cet-14372	5	4	,	,	PUNCT
cet-14372	5	5	the	the	DET
cet-14372	5	6	sustainability	sustainability	NOUN
cet-14372	5	7	reporting	reporting	NOUN
cet-14372	5	8	practices	practice	NOUN
cet-14372	5	9	of	of	ADP
cet-14372	5	10	agricultural	agricultural	ADJ
cet-14372	5	11	and	and	CCONJ
cet-14372	5	12	forestry	forestry	NOUN
cet-14372	5	13	companies	company	NOUN
cet-14372	5	14	in	in	ADP
cet-14372	5	15	hungary	hungary	PROPN
cet-14372	5	16	were	be	AUX
cet-14372	5	17	assessed	assess	VERB
cet-14372	5	18	and	and	CCONJ
cet-14372	5	19	analysed	analyse	VERB
cet-14372	5	20	.	.	PUNCT
cet-14372	6	1	the	the	DET
cet-14372	6	2	research	research	NOUN
cet-14372	6	3	sought	seek	VERB
cet-14372	6	4	to	to	PART
cet-14372	6	5	find	find	VERB
cet-14372	6	6	out	out	ADP
cet-14372	6	7	what	what	PRON
cet-14372	6	8	the	the	DET
cet-14372	6	9	current	current	ADJ
cet-14372	6	10	reporting	reporting	NOUN
cet-14372	6	11	practices	practice	NOUN
cet-14372	6	12	of	of	ADP
cet-14372	6	13	these	these	DET
cet-14372	6	14	companies	company	NOUN
cet-14372	6	15	are	be	AUX
cet-14372	6	16	and	and	CCONJ
cet-14372	6	17	how	how	SCONJ
cet-14372	6	18	prepared	prepared	ADJ
cet-14372	6	19	they	they	PRON
cet-14372	6	20	are	be	AUX
cet-14372	6	21	for	for	ADP
cet-14372	6	22	future	future	ADJ
cet-14372	6	23	regulation	regulation	NOUN
cet-14372	6	24	.	.	PUNCT
cet-14372	7	1	in	in	ADP
cet-14372	7	2	this	this	DET
cet-14372	7	3	paper	paper	NOUN
cet-14372	7	4	,	,	PUNCT
cet-14372	7	5	the	the	DET
cet-14372	7	6	information	information	NOUN
cet-14372	7	7	provided	provide	VERB
cet-14372	7	8	by	by	ADP
cet-14372	7	9	companies	company	NOUN
cet-14372	7	10	on	on	ADP
cet-14372	7	11	their	their	PRON
cet-14372	7	12	websites	website	NOUN
cet-14372	7	13	and	and	CCONJ
cet-14372	7	14	after	after	SCONJ
cet-14372	7	15	personal	personal	ADJ
cet-14372	7	16	contact	contact	NOUN
cet-14372	7	17	was	be	AUX
cet-14372	7	18	analysed	analyse	VERB
cet-14372	7	19	using	use	VERB
cet-14372	7	20	content	content	ADJ
cet-14372	7	21	analysis	analysis	NOUN
cet-14372	7	22	.	.	PUNCT
cet-14372	8	1	the	the	DET
cet-14372	8	2	qualitative	qualitative	ADJ
cet-14372	8	3	information	information	NOUN
cet-14372	8	4	gathered	gather	VERB
cet-14372	8	5	was	be	AUX
cet-14372	8	6	quantified	quantify	VERB
cet-14372	8	7	using	use	VERB
cet-14372	8	8	a	a	DET
cet-14372	8	9	scoring	scoring	NOUN
cet-14372	8	10	method	method	NOUN
cet-14372	8	11	.	.	PUNCT
cet-14372	9	1	for	for	ADP
cet-14372	9	2	evaluating	evaluate	VERB
cet-14372	9	3	the	the	DET
cet-14372	9	4	data	datum	NOUN
cet-14372	9	5	,	,	PUNCT
cet-14372	9	6	descriptive	descriptive	ADJ
cet-14372	9	7	statistics	statistic	NOUN
cet-14372	9	8	and	and	CCONJ
cet-14372	9	9	pairwise	pairwise	NOUN
cet-14372	9	10	correlation	correlation	NOUN
cet-14372	9	11	coefficients	coefficient	NOUN
cet-14372	9	12	were	be	AUX
cet-14372	9	13	applied	apply	VERB
cet-14372	9	14	.	.	PUNCT
cet-14372	10	1	it	it	PRON
cet-14372	10	2	is	be	AUX
cet-14372	10	3	concluded	conclude	VERB
cet-14372	10	4	that	that	SCONJ
cet-14372	10	5	although	although	SCONJ
cet-14372	10	6	forestry	forestry	NOUN
cet-14372	10	7	companies	company	NOUN
cet-14372	10	8	publish	publish	VERB
cet-14372	10	9	some	some	DET
cet-14372	10	10	level	level	NOUN
cet-14372	10	11	of	of	ADP
cet-14372	10	12	information	information	NOUN
cet-14372	10	13	and	and	CCONJ
cet-14372	10	14	pay	pay	VERB
cet-14372	10	15	more	more	ADJ
cet-14372	10	16	attention	attention	NOUN
cet-14372	10	17	to	to	ADP
cet-14372	10	18	the	the	DET
cet-14372	10	19	disclosure	disclosure	NOUN
cet-14372	10	20	of	of	ADP
cet-14372	10	21	this	this	DET
cet-14372	10	22	type	type	NOUN
cet-14372	10	23	of	of	ADP
cet-14372	10	24	information	information	NOUN
cet-14372	10	25	than	than	ADP
cet-14372	10	26	agricultural	agricultural	ADJ
cet-14372	10	27	companies	company	NOUN
cet-14372	10	28	,	,	PUNCT
cet-14372	10	29	there	there	PRON
cet-14372	10	30	is	be	VERB
cet-14372	10	31	a	a	DET
cet-14372	10	32	slight	slight	ADJ
cet-14372	10	33	gap	gap	NOUN
cet-14372	10	34	in	in	ADP
cet-14372	10	35	both	both	DET
cet-14372	10	36	sectors	sector	NOUN
cet-14372	10	37	.	.	PUNCT
cet-14372	11	1	moreover	moreover	ADV
cet-14372	11	2	,	,	PUNCT
cet-14372	11	3	almost	almost	ADV
cet-14372	11	4	a	a	DET
cet-14372	11	5	fifth	fifth	ADJ
cet-14372	11	6	of	of	ADP
cet-14372	11	7	agricultural	agricultural	ADJ
cet-14372	11	8	companies	company	NOUN
cet-14372	11	9	do	do	AUX
cet-14372	11	10	not	not	PART
cet-14372	11	11	have	have	VERB
cet-14372	11	12	any	any	DET
cet-14372	11	13	information	information	NOUN
cet-14372	11	14	on	on	ADP
cet-14372	11	15	their	their	PRON
cet-14372	11	16	websites	website	NOUN
cet-14372	11	17	.	.	PUNCT
cet-14372	12	1	this	this	PRON
cet-14372	12	2	is	be	AUX
cet-14372	12	3	likely	likely	ADJ
cet-14372	12	4	to	to	PART
cet-14372	12	5	change	change	VERB
cet-14372	12	6	in	in	ADP
cet-14372	12	7	the	the	DET
cet-14372	12	8	future	future	NOUN
cet-14372	12	9	,	,	PUNCT
cet-14372	12	10	as	as	SCONJ
cet-14372	12	11	the	the	DET
cet-14372	12	12	sustainability	sustainability	NOUN
cet-14372	12	13	reporting	reporting	NOUN
cet-14372	12	14	legislation	legislation	NOUN
cet-14372	12	15	will	will	AUX
cet-14372	12	16	broaden	broaden	VERB
cet-14372	12	17	the	the	DET
cet-14372	12	18	range	range	NOUN
cet-14372	12	19	of	of	ADP
cet-14372	12	20	companies	company	NOUN
cet-14372	12	21	that	that	PRON
cet-14372	12	22	are	be	AUX
cet-14372	12	23	required	require	VERB
cet-14372	12	24	to	to	PART
cet-14372	12	25	report	report	VERB
cet-14372	12	26	,	,	PUNCT
cet-14372	12	27	so	so	SCONJ
cet-14372	12	28	improvements	improvement	NOUN
cet-14372	12	29	in	in	ADP
cet-14372	12	30	this	this	DET
cet-14372	12	31	field	field	NOUN
cet-14372	12	32	are	be	AUX
cet-14372	12	33	expected	expect	VERB
cet-14372	12	34	.	.	PUNCT
cet-14372	13	1	1	1	X
cet-14372	13	2	.	.	X
cet-14372	13	3	introduction	introduction	NOUN
cet-14372	13	4	with	with	ADP
cet-14372	13	5	the	the	DET
cet-14372	13	6	european	european	ADJ
cet-14372	13	7	green	green	ADJ
cet-14372	13	8	goals	goal	NOUN
cet-14372	13	9	to	to	PART
cet-14372	13	10	make	make	VERB
cet-14372	13	11	europe	europe	PROPN
cet-14372	13	12	a	a	DET
cet-14372	13	13	carbon	carbon	NOUN
cet-14372	13	14	neutral	neutral	ADJ
cet-14372	13	15	economy	economy	NOUN
cet-14372	13	16	by	by	ADP
cet-14372	13	17	2050	2050	NUM
cet-14372	13	18	,	,	PUNCT
cet-14372	13	19	new	new	ADJ
cet-14372	13	20	demands	demand	NOUN
cet-14372	13	21	have	have	AUX
cet-14372	13	22	been	be	AUX
cet-14372	13	23	made	make	VERB
cet-14372	13	24	on	on	ADP
cet-14372	13	25	the	the	DET
cet-14372	13	26	content	content	NOUN
cet-14372	13	27	of	of	ADP
cet-14372	13	28	companies	company	NOUN
cet-14372	13	29	'	'	PART
cet-14372	13	30	non	non	ADJ
cet-14372	13	31	-	-	ADJ
cet-14372	13	32	financial	financial	ADJ
cet-14372	13	33	reporting	reporting	NOUN
cet-14372	13	34	.	.	PUNCT
cet-14372	14	1	these	these	PRON
cet-14372	14	2	have	have	AUX
cet-14372	14	3	been	be	AUX
cet-14372	14	4	reflected	reflect	VERB
cet-14372	14	5	in	in	ADP
cet-14372	14	6	the	the	DET
cet-14372	14	7	corporate	corporate	ADJ
cet-14372	14	8	sustainability	sustainability	NOUN
cet-14372	14	9	reporting	report	VERB
cet-14372	14	10	directive	directive	NOUN
cet-14372	14	11	(	(	PUNCT
cet-14372	14	12	csrd	csrd	NOUN
cet-14372	14	13	)	)	PUNCT
cet-14372	14	14	(	(	PUNCT
cet-14372	14	15	directive	directive	NOUN
cet-14372	14	16	2022/2464	2022/2464	NUM
cet-14372	14	17	/	/	SYM
cet-14372	14	18	eu	eu	PROPN
cet-14372	14	19	,	,	PUNCT
cet-14372	14	20	2022	2022	NUM
cet-14372	14	21	)	)	PUNCT
cet-14372	14	22	,	,	PUNCT
cet-14372	14	23	which	which	PRON
cet-14372	14	24	came	come	VERB
cet-14372	14	25	into	into	ADP
cet-14372	14	26	force	force	NOUN
cet-14372	14	27	at	at	ADP
cet-14372	14	28	the	the	DET
cet-14372	14	29	beginning	beginning	NOUN
cet-14372	14	30	of	of	ADP
cet-14372	14	31	2023	2023	NUM
cet-14372	14	32	,	,	PUNCT
cet-14372	14	33	and	and	CCONJ
cet-14372	14	34	which	which	PRON
cet-14372	14	35	covers	cover	VERB
cet-14372	14	36	a	a	DET
cet-14372	14	37	wider	wide	ADJ
cet-14372	14	38	range	range	NOUN
cet-14372	14	39	of	of	ADP
cet-14372	14	40	corporate	corporate	ADJ
cet-14372	14	41	actors	actor	NOUN
cet-14372	14	42	and	and	CCONJ
cet-14372	14	43	requires	require	VERB
cet-14372	14	44	more	more	ADV
cet-14372	14	45	detailed	detailed	ADJ
cet-14372	14	46	reporting	reporting	NOUN
cet-14372	14	47	.	.	PUNCT
cet-14372	15	1	the	the	DET
cet-14372	15	2	new	new	ADJ
cet-14372	15	3	regulation	regulation	NOUN
cet-14372	15	4	replaces	replace	VERB
cet-14372	15	5	the	the	DET
cet-14372	15	6	non	non	ADJ
cet-14372	15	7	-	-	ADJ
cet-14372	15	8	financial	financial	ADJ
cet-14372	15	9	reporting	reporting	NOUN
cet-14372	15	10	directive	directive	NOUN
cet-14372	15	11	(	(	PUNCT
cet-14372	15	12	nfrd	nfrd	NOUN
cet-14372	15	13	)	)	PUNCT
cet-14372	15	14	(	(	PUNCT
cet-14372	15	15	directive	directive	NOUN
cet-14372	15	16	2014/95	2014/95	NUM
cet-14372	15	17	/	/	SYM
cet-14372	15	18	eu	eu	PROPN
cet-14372	15	19	,	,	PUNCT
cet-14372	15	20	2014	2014	NUM
cet-14372	15	21	)	)	PUNCT
cet-14372	15	22	,	,	PUNCT
cet-14372	15	23	which	which	PRON
cet-14372	15	24	was	be	AUX
cet-14372	15	25	in	in	ADP
cet-14372	15	26	force	force	NOUN
cet-14372	15	27	since	since	SCONJ
cet-14372	15	28	2014	2014	NUM
cet-14372	15	29	.	.	PUNCT
cet-14372	16	1	the	the	DET
cet-14372	16	2	csrd	csrd	NOUN
cet-14372	16	3	raises	raise	VERB
cet-14372	16	4	the	the	DET
cet-14372	16	5	importance	importance	NOUN
cet-14372	16	6	of	of	ADP
cet-14372	16	7	sustainability	sustainability	NOUN
cet-14372	16	8	reporting	report	VERB
cet-14372	16	9	to	to	ADP
cet-14372	16	10	the	the	DET
cet-14372	16	11	same	same	ADJ
cet-14372	16	12	level	level	NOUN
cet-14372	16	13	as	as	ADP
cet-14372	16	14	financial	financial	ADJ
cet-14372	16	15	reporting	reporting	NOUN
cet-14372	16	16	.	.	PUNCT
cet-14372	17	1	the	the	DET
cet-14372	17	2	content	content	NOUN
cet-14372	17	3	of	of	ADP
cet-14372	17	4	the	the	DET
cet-14372	17	5	reports	report	NOUN
cet-14372	17	6	is	be	AUX
cet-14372	17	7	also	also	ADV
cet-14372	17	8	affected	affect	VERB
cet-14372	17	9	by	by	ADP
cet-14372	17	10	the	the	DET
cet-14372	17	11	european	european	PROPN
cet-14372	17	12	union	union	PROPN
cet-14372	17	13	(	(	PUNCT
cet-14372	17	14	eu	eu	NOUN
cet-14372	17	15	)	)	PUNCT
cet-14372	17	16	taxonomy	taxonomy	NOUN
cet-14372	17	17	regulation	regulation	NOUN
cet-14372	17	18	(	(	PUNCT
cet-14372	17	19	regulation	regulation	NOUN
cet-14372	17	20	2020/852	2020/852	NUM
cet-14372	17	21	/	/	SYM
cet-14372	17	22	eu	eu	PROPN
cet-14372	17	23	,	,	PUNCT
cet-14372	17	24	2020	2020	NUM
cet-14372	17	25	)	)	PUNCT
cet-14372	17	26	,	,	PUNCT
cet-14372	17	27	which	which	PRON
cet-14372	17	28	came	come	VERB
cet-14372	17	29	into	into	ADP
cet-14372	17	30	force	force	NOUN
cet-14372	17	31	in	in	ADP
cet-14372	17	32	2020	2020	NUM
cet-14372	17	33	and	and	CCONJ
cet-14372	17	34	names	name	NOUN
cet-14372	17	35	environmentally	environmentally	ADV
cet-14372	17	36	sustainable	sustainable	ADJ
cet-14372	17	37	activities	activity	NOUN
cet-14372	17	38	:	:	PUNCT
cet-14372	17	39	companies	company	NOUN
cet-14372	17	40	are	be	AUX
cet-14372	17	41	required	require	VERB
cet-14372	17	42	to	to	PART
cet-14372	17	43	report	report	VERB
cet-14372	17	44	on	on	ADP
cet-14372	17	45	how	how	SCONJ
cet-14372	17	46	and	and	CCONJ
cet-14372	17	47	to	to	ADP
cet-14372	17	48	what	what	DET
cet-14372	17	49	extent	extent	NOUN
cet-14372	17	50	their	their	PRON
cet-14372	17	51	activities	activity	NOUN
cet-14372	17	52	are	be	AUX
cet-14372	17	53	linked	link	VERB
cet-14372	17	54	to	to	ADP
cet-14372	17	55	environmentally	environmentally	ADV
cet-14372	17	56	sustainable	sustainable	ADJ
cet-14372	17	57	economic	economic	ADJ
cet-14372	17	58	activities	activity	NOUN
cet-14372	17	59	.	.	PUNCT
cet-14372	18	1	according	accord	VERB
cet-14372	18	2	to	to	ADP
cet-14372	18	3	lámfalusi	lámfalusi	PROPN
cet-14372	18	4	et	et	PROPN
cet-14372	18	5	al	al	PROPN
cet-14372	18	6	.	.	PROPN
cet-14372	19	1	(	(	PUNCT
cet-14372	19	2	2023	2023	NUM
cet-14372	19	3	)	)	PUNCT
cet-14372	19	4	one	one	NUM
cet-14372	19	5	of	of	ADP
cet-14372	19	6	the	the	DET
cet-14372	19	7	criteria	criterion	NOUN
cet-14372	19	8	for	for	ADP
cet-14372	19	9	sustainable	sustainable	ADJ
cet-14372	19	10	economic	economic	ADJ
cet-14372	19	11	activity	activity	NOUN
cet-14372	19	12	is	be	AUX
cet-14372	19	13	that	that	SCONJ
cet-14372	19	14	it	it	PRON
cet-14372	19	15	does	do	AUX
cet-14372	19	16	not	not	PART
cet-14372	19	17	significantly	significantly	ADV
cet-14372	19	18	harm	harm	VERB
cet-14372	19	19	any	any	PRON
cet-14372	19	20	of	of	ADP
cet-14372	19	21	the	the	DET
cet-14372	19	22	environmental	environmental	ADJ
cet-14372	19	23	objectives	objective	NOUN
cet-14372	19	24	(	(	PUNCT
cet-14372	19	25	do	do	AUX
cet-14372	19	26	no	no	DET
cet-14372	19	27	significant	significant	ADJ
cet-14372	19	28	harm	harm	NOUN
cet-14372	19	29	,	,	PUNCT
cet-14372	19	30	dnsh	dnsh	ADJ
cet-14372	19	31	principle	principle	NOUN
cet-14372	19	32	)	)	PUNCT
cet-14372	19	33	,	,	PUNCT
cet-14372	19	34	because	because	SCONJ
cet-14372	19	35	in	in	ADP
cet-14372	19	36	its	its	PRON
cet-14372	19	37	absence	absence	NOUN
cet-14372	19	38	economic	economic	ADJ
cet-14372	19	39	activity	activity	NOUN
cet-14372	19	40	can	can	AUX
cet-14372	19	41	not	not	PART
cet-14372	19	42	be	be	AUX
cet-14372	19	43	considered	consider	VERB
cet-14372	19	44	environmentally	environmentally	ADV
cet-14372	19	45	sustainable	sustainable	ADJ
cet-14372	19	46	(	(	PUNCT
cet-14372	19	47	dobránszky	dobránszky	NOUN
cet-14372	19	48	-	-	PUNCT
cet-14372	19	49	bartus	bartus	NOUN
cet-14372	19	50	and	and	CCONJ
cet-14372	19	51	valdemar	valdemar	PROPN
cet-14372	19	52	,	,	PUNCT
cet-14372	19	53	2020	2020	NUM
cet-14372	19	54	)	)	PUNCT
cet-14372	19	55	.	.	PUNCT
cet-14372	20	1	a	a	DET
cet-14372	20	2	crucial	crucial	ADJ
cet-14372	20	3	element	element	NOUN
cet-14372	20	4	of	of	ADP
cet-14372	20	5	the	the	DET
cet-14372	20	6	link	link	NOUN
cet-14372	20	7	between	between	ADP
cet-14372	20	8	eu	eu	PROPN
cet-14372	20	9	taxonomy	taxonomy	NOUN
cet-14372	20	10	and	and	CCONJ
cet-14372	20	11	sustainability	sustainability	NOUN
cet-14372	20	12	reporting	reporting	NOUN
cet-14372	20	13	is	be	AUX
cet-14372	20	14	that	that	SCONJ
cet-14372	20	15	,	,	PUNCT
cet-14372	20	16	under	under	ADP
cet-14372	20	17	the	the	DET
cet-14372	20	18	taxonomy	taxonomy	NOUN
cet-14372	20	19	regulation	regulation	NOUN
cet-14372	20	20	,	,	PUNCT
cet-14372	20	21	companies	company	NOUN
cet-14372	20	22	that	that	PRON
cet-14372	20	23	are	be	AUX
cet-14372	20	24	required	require	VERB
cet-14372	20	25	to	to	PART
cet-14372	20	26	disclose	disclose	VERB
cet-14372	20	27	non	non	ADJ
cet-14372	20	28	-	-	ADJ
cet-14372	20	29	financial	financial	ADJ
cet-14372	20	30	information	information	NOUN
cet-14372	20	31	must	must	AUX
cet-14372	20	32	include	include	VERB
cet-14372	20	33	information	information	NOUN
cet-14372	20	34	in	in	ADP
cet-14372	20	35	their	their	PRON
cet-14372	20	36	reports	report	NOUN
cet-14372	20	37	on	on	ADP
cet-14372	20	38	how	how	SCONJ
cet-14372	20	39	and	and	CCONJ
cet-14372	20	40	to	to	ADP
cet-14372	20	41	what	what	DET
cet-14372	20	42	extent	extent	NOUN
cet-14372	20	43	their	their	PRON
cet-14372	20	44	activities	activity	NOUN
cet-14372	20	45	are	be	AUX
cet-14372	20	46	linked	link	VERB
cet-14372	20	47	to	to	ADP
cet-14372	20	48	environmentally	environmentally	ADV
cet-14372	20	49	sustainable	sustainable	ADJ
cet-14372	20	50	economic	economic	ADJ
cet-14372	20	51	activities	activity	NOUN
cet-14372	20	52	.	.	PUNCT
cet-14372	21	1	for	for	ADP
cet-14372	21	2	the	the	DET
cet-14372	21	3	implementation	implementation	NOUN
cet-14372	21	4	of	of	ADP
cet-14372	21	5	the	the	DET
cet-14372	21	6	csrd	csrd	NOUN
cet-14372	21	7	,	,	PUNCT
cet-14372	21	8	public	public	ADJ
cet-14372	21	9	-	-	PUNCT
cet-14372	21	10	interest	interest	NOUN
cet-14372	21	11	entities	entity	NOUN
cet-14372	21	12	,	,	PUNCT
cet-14372	21	13	companies	company	NOUN
cet-14372	21	14	and	and	CCONJ
cet-14372	21	15	public	public	ADJ
cet-14372	21	16	-	-	PUNCT
cet-14372	21	17	interest	interest	NOUN
cet-14372	21	18	entities	entity	NOUN
cet-14372	21	19	which	which	PRON
cet-14372	21	20	are	be	AUX
cet-14372	21	21	parent	parent	NOUN
cet-14372	21	22	companies	company	NOUN
cet-14372	21	23	of	of	ADP
cet-14372	21	24	large	large	ADJ
cet-14372	21	25	groups	group	NOUN
cet-14372	21	26	,	,	PUNCT
cet-14372	21	27	in	in	ADP
cet-14372	21	28	each	each	DET
cet-14372	21	29	case	case	NOUN
cet-14372	21	30	having	have	VERB
cet-14372	21	31	an	an	DET
cet-14372	21	32	average	average	ADJ
cet-14372	21	33	number	number	NOUN
cet-14372	21	34	of	of	ADP
cet-14372	21	35	employees	employee	NOUN
cet-14372	21	36	more	more	ADJ
cet-14372	21	37	than	than	ADP
cet-14372	21	38	five	five	NUM
cet-14372	21	39	hundred	hundred	NUM
cet-14372	21	40	will	will	AUX
cet-14372	21	41	have	have	VERB
cet-14372	21	42	to	to	PART
cet-14372	21	43	apply	apply	VERB
cet-14372	21	44	the	the	DET
cet-14372	21	45	new	new	ADJ
cet-14372	21	46	directive	directive	NOUN
cet-14372	21	47	from	from	ADP
cet-14372	21	48	2024	2024	NUM
cet-14372	21	49	and	and	CCONJ
cet-14372	21	50	the	the	DET
cet-14372	21	51	first	first	ADJ
cet-14372	21	52	reporting	reporting	NOUN
cet-14372	21	53	is	be	AUX
cet-14372	21	54	due	due	ADJ
cet-14372	21	55	in	in	ADP
cet-14372	21	56	2025	2025	NUM
cet-14372	21	57	.	.	PUNCT
cet-14372	22	1	for	for	ADP
cet-14372	22	2	other	other	ADJ
cet-14372	22	3	large	large	ADJ
cet-14372	22	4	companies	company	NOUN
cet-14372	22	5	,	,	PUNCT
cet-14372	22	6	the	the	DET
cet-14372	22	7	csrd	csrd	NOUN
cet-14372	22	8	will	will	AUX
cet-14372	22	9	apply	apply	VERB
cet-14372	22	10	from	from	ADP
cet-14372	22	11	2025	2025	NUM
cet-14372	22	12	,	,	PUNCT
cet-14372	22	13	with	with	ADP
cet-14372	22	14	the	the	DET
cet-14372	22	15	first	first	ADJ
cet-14372	22	16	mandatory	mandatory	ADJ
cet-14372	22	17	reporting	reporting	NOUN
cet-14372	22	18	in	in	ADP
cet-14372	22	19	2026	2026	NUM
cet-14372	22	20	.	.	PUNCT
cet-14372	23	1	for	for	ADP
cet-14372	23	2	listed	list	VERB
cet-14372	23	3	small	small	ADJ
cet-14372	23	4	and	and	CCONJ
cet-14372	23	5	medium	medium	ADJ
cet-14372	23	6	-	-	PUNCT
cet-14372	23	7	sized	sized	ADJ
cet-14372	23	8	enterprises	enterprise	NOUN
cet-14372	23	9	(	(	PUNCT
cet-14372	23	10	smes	sme	NOUN
cet-14372	23	11	)	)	PUNCT
cet-14372	23	12	and	and	CCONJ
cet-14372	23	13	other	other	ADJ
cet-14372	23	14	companies	company	NOUN
cet-14372	23	15	,	,	PUNCT
cet-14372	23	16	the	the	DET
cet-14372	23	17	application	application	NOUN
cet-14372	23	18	should	should	AUX
cet-14372	23	19	start	start	VERB
cet-14372	23	20	from	from	ADP
cet-14372	23	21	2026	2026	NUM
cet-14372	23	22	,	,	PUNCT
cet-14372	23	23	with	with	ADP
cet-14372	23	24	reports	report	NOUN
cet-14372	23	25	due	due	ADJ
cet-14372	23	26	from	from	ADP
cet-14372	23	27	2027	2027	NUM
cet-14372	23	28	.	.	PUNCT
cet-14372	24	1	(	(	PUNCT
cet-14372	24	2	however	however	ADV
cet-14372	24	3	,	,	PUNCT
cet-14372	24	4	smes	sme	NOUN
cet-14372	24	5	are	be	AUX
cet-14372	24	6	exempted	exempt	VERB
cet-14372	24	7	from	from	ADP
cet-14372	24	8	the	the	DET
cet-14372	24	9	mandatory	mandatory	ADJ
cet-14372	24	10	application	application	NOUN
cet-14372	24	11	of	of	ADP
cet-14372	24	12	the	the	DET
cet-14372	24	13	directive	directive	NOUN
cet-14372	24	14	until	until	ADP
cet-14372	24	15	2028	2028	NUM
cet-14372	24	16	,	,	PUNCT
cet-14372	24	17	if	if	SCONJ
cet-14372	24	18	justified	justify	VERB
cet-14372	24	19	.	.	PUNCT
cet-14372	24	20	)	)	PUNCT
cet-14372	25	1	493	493	NUM
cet-14372	25	2	in	in	ADP
cet-14372	25	3	addition	addition	NOUN
cet-14372	25	4	,	,	PUNCT
cet-14372	25	5	the	the	DET
cet-14372	25	6	hungarian	hungarian	ADJ
cet-14372	25	7	regulatory	regulatory	ADJ
cet-14372	25	8	environment	environment	NOUN
cet-14372	25	9	requires	require	VERB
cet-14372	25	10	companies	company	NOUN
cet-14372	25	11	–	–	PUNCT
cet-14372	25	12	regardless	regardless	ADV
cet-14372	25	13	of	of	ADP
cet-14372	25	14	size	size	NOUN
cet-14372	25	15	and	and	CCONJ
cet-14372	25	16	number	number	NOUN
cet-14372	25	17	of	of	ADP
cet-14372	25	18	employees	employee	NOUN
cet-14372	25	19	–	–	PUNCT
cet-14372	25	20	to	to	PART
cet-14372	25	21	produce	produce	VERB
cet-14372	25	22	an	an	DET
cet-14372	25	23	energy	energy	NOUN
cet-14372	25	24	specialist	specialist	NOUN
cet-14372	25	25	report	report	NOUN
cet-14372	25	26	,	,	PUNCT
cet-14372	25	27	which	which	PRON
cet-14372	25	28	can	can	AUX
cet-14372	25	29	also	also	ADV
cet-14372	25	30	include	include	VERB
cet-14372	25	31	information	information	NOUN
cet-14372	25	32	on	on	ADP
cet-14372	25	33	the	the	DET
cet-14372	25	34	sustainability	sustainability	NOUN
cet-14372	25	35	of	of	ADP
cet-14372	25	36	companies	company	NOUN
cet-14372	25	37	.	.	PUNCT
cet-14372	26	1	the	the	DET
cet-14372	26	2	obligation	obligation	NOUN
cet-14372	26	3	is	be	AUX
cet-14372	26	4	based	base	VERB
cet-14372	26	5	on	on	ADP
cet-14372	26	6	energy	energy	NOUN
cet-14372	26	7	consumption	consumption	NOUN
cet-14372	26	8	and	and	CCONJ
cet-14372	26	9	applies	apply	VERB
cet-14372	26	10	to	to	ADP
cet-14372	26	11	companies	company	NOUN
cet-14372	26	12	whose	whose	DET
cet-14372	26	13	annual	annual	ADJ
cet-14372	26	14	energy	energy	NOUN
cet-14372	26	15	consumption	consumption	NOUN
cet-14372	26	16	exceeds	exceed	VERB
cet-14372	26	17	400,000	400,000	NUM
cet-14372	26	18	kwh	kwh	NOUN
cet-14372	26	19	of	of	ADP
cet-14372	26	20	electricity	electricity	NOUN
cet-14372	26	21	and	and	CCONJ
cet-14372	26	22	100,000	100,000	NUM
cet-14372	26	23	m³	m³	VERB
cet-14372	26	24	of	of	ADP
cet-14372	26	25	natural	natural	ADJ
cet-14372	26	26	gas	gas	NOUN
cet-14372	26	27	or	or	CCONJ
cet-14372	26	28	3,400	3,400	NUM
cet-14372	26	29	gj	gj	NOUN
cet-14372	26	30	of	of	ADP
cet-14372	26	31	heat	heat	NOUN
cet-14372	26	32	.	.	PUNCT
cet-14372	27	1	the	the	DET
cet-14372	27	2	annual	annual	ADJ
cet-14372	27	3	report	report	NOUN
cet-14372	27	4	must	must	AUX
cet-14372	27	5	be	be	AUX
cet-14372	27	6	published	publish	VERB
cet-14372	27	7	on	on	ADP
cet-14372	27	8	the	the	DET
cet-14372	27	9	companies	company	NOUN
cet-14372	27	10	'	'	PART
cet-14372	27	11	websites	website	NOUN
cet-14372	27	12	by	by	ADP
cet-14372	27	13	31	31	NUM
cet-14372	27	14	may	may	AUX
cet-14372	27	15	each	each	DET
cet-14372	27	16	year	year	NOUN
cet-14372	27	17	.	.	PUNCT
cet-14372	28	1	in	in	ADP
cet-14372	28	2	addition	addition	NOUN
cet-14372	28	3	to	to	ADP
cet-14372	28	4	the	the	DET
cet-14372	28	5	obligations	obligation	NOUN
cet-14372	28	6	set	set	VERB
cet-14372	28	7	out	out	ADP
cet-14372	28	8	in	in	ADP
cet-14372	28	9	the	the	DET
cet-14372	28	10	law	law	NOUN
cet-14372	28	11	,	,	PUNCT
cet-14372	28	12	some	some	DET
cet-14372	28	13	companies	company	NOUN
cet-14372	28	14	may	may	AUX
cet-14372	28	15	voluntarily	voluntarily	ADV
cet-14372	28	16	introduce	introduce	VERB
cet-14372	28	17	different	different	ADJ
cet-14372	28	18	standards	standard	NOUN
cet-14372	28	19	and/or	and/or	CCONJ
cet-14372	28	20	management	management	NOUN
cet-14372	28	21	systems	system	NOUN
cet-14372	28	22	to	to	PART
cet-14372	28	23	increase	increase	VERB
cet-14372	28	24	their	their	PRON
cet-14372	28	25	efficiency	efficiency	NOUN
cet-14372	28	26	or	or	CCONJ
cet-14372	28	27	reduce	reduce	VERB
cet-14372	28	28	their	their	PRON
cet-14372	28	29	environmental	environmental	ADJ
cet-14372	28	30	impact	impact	NOUN
cet-14372	28	31	.	.	PUNCT
cet-14372	29	1	the	the	DET
cet-14372	29	2	introduction	introduction	NOUN
cet-14372	29	3	of	of	ADP
cet-14372	29	4	various	various	ADJ
cet-14372	29	5	standards	standard	NOUN
cet-14372	29	6	and	and	CCONJ
cet-14372	29	7	certifications	certification	NOUN
cet-14372	29	8	is	be	AUX
cet-14372	29	9	often	often	ADV
cet-14372	29	10	driven	drive	VERB
cet-14372	29	11	by	by	ADP
cet-14372	29	12	the	the	DET
cet-14372	29	13	requirements	requirement	NOUN
cet-14372	29	14	of	of	ADP
cet-14372	29	15	an	an	DET
cet-14372	29	16	internationally	internationally	ADV
cet-14372	29	17	recognised	recognise	VERB
cet-14372	29	18	customer	customer	NOUN
cet-14372	29	19	.	.	PUNCT
cet-14372	30	1	in	in	ADP
cet-14372	30	2	this	this	DET
cet-14372	30	3	context	context	NOUN
cet-14372	30	4	,	,	PUNCT
cet-14372	30	5	and	and	CCONJ
cet-14372	30	6	without	without	ADP
cet-14372	30	7	being	be	AUX
cet-14372	30	8	exhaustive	exhaustive	ADJ
cet-14372	30	9	,	,	PUNCT
cet-14372	30	10	the	the	DET
cet-14372	30	11	following	follow	VERB
cet-14372	30	12	indicators	indicator	NOUN
cet-14372	30	13	are	be	AUX
cet-14372	30	14	worth	worth	ADJ
cet-14372	30	15	highlighting	highlight	VERB
cet-14372	30	16	:	:	PUNCT
cet-14372	30	17	−	−	PROPN
cet-14372	30	18	iso	iso	NOUN
cet-14372	30	19	50001	50001	NUM
cet-14372	30	20	certification	certification	NOUN
cet-14372	30	21	,	,	PUNCT
cet-14372	30	22	which	which	PRON
cet-14372	30	23	aims	aim	VERB
cet-14372	30	24	to	to	PART
cet-14372	30	25	increase	increase	VERB
cet-14372	30	26	energy	energy	NOUN
cet-14372	30	27	efficiency	efficiency	NOUN
cet-14372	30	28	and	and	CCONJ
cet-14372	30	29	reduce	reduce	VERB
cet-14372	30	30	emissions	emission	NOUN
cet-14372	30	31	;	;	PUNCT
cet-14372	31	1	−	−	PROPN
cet-14372	31	2	iso	iso	NOUN
cet-14372	31	3	14001	14001	NUM
cet-14372	31	4	certification	certification	NOUN
cet-14372	31	5	,	,	PUNCT
cet-14372	31	6	which	which	PRON
cet-14372	31	7	requires	require	VERB
cet-14372	31	8	companies	company	NOUN
cet-14372	31	9	to	to	PART
cet-14372	31	10	operate	operate	VERB
cet-14372	31	11	more	more	ADV
cet-14372	31	12	efficiently	efficiently	ADV
cet-14372	31	13	and	and	CCONJ
cet-14372	31	14	think	think	VERB
cet-14372	31	15	more	more	ADV
cet-14372	31	16	environmentally	environmentally	ADV
cet-14372	31	17	.	.	PUNCT
cet-14372	32	1	an	an	DET
cet-14372	32	2	internationally	internationally	ADV
cet-14372	32	3	recognised	recognise	VERB
cet-14372	32	4	and	and	CCONJ
cet-14372	32	5	accepted	accept	VERB
cet-14372	32	6	standard	standard	NOUN
cet-14372	32	7	;	;	PUNCT
cet-14372	32	8	−	−	PROPN
cet-14372	32	9	iscc	iscc	NOUN
cet-14372	32	10	biofuel	biofuel	NOUN
cet-14372	32	11	sustainability	sustainability	NOUN
cet-14372	32	12	certification	certification	NOUN
cet-14372	32	13	is	be	AUX
cet-14372	32	14	the	the	DET
cet-14372	32	15	eu	eu	PROPN
cet-14372	32	16	's	's	PART
cet-14372	32	17	biofuel	biofuel	NOUN
cet-14372	32	18	certification	certification	NOUN
cet-14372	32	19	scheme	scheme	NOUN
cet-14372	32	20	,	,	PUNCT
cet-14372	32	21	which	which	PRON
cet-14372	32	22	guarantees	guarantee	VERB
cet-14372	32	23	that	that	SCONJ
cet-14372	32	24	biofuels	biofuel	NOUN
cet-14372	32	25	marketed	market	VERB
cet-14372	32	26	are	be	AUX
cet-14372	32	27	sustainable	sustainable	ADJ
cet-14372	32	28	and	and	CCONJ
cet-14372	32	29	have	have	AUX
cet-14372	32	30	been	be	AUX
cet-14372	32	31	produced	produce	VERB
cet-14372	32	32	in	in	ADP
cet-14372	32	33	compliance	compliance	NOUN
cet-14372	32	34	with	with	ADP
cet-14372	32	35	the	the	DET
cet-14372	32	36	requirements	requirement	NOUN
cet-14372	32	37	of	of	ADP
cet-14372	32	38	the	the	DET
cet-14372	32	39	renewable	renewable	ADJ
cet-14372	32	40	energy	energy	NOUN
cet-14372	32	41	directive	directive	NOUN
cet-14372	32	42	(	(	PUNCT
cet-14372	32	43	bureau	bureau	NOUN
cet-14372	32	44	veritas	verita	NOUN
cet-14372	32	45	,	,	PUNCT
cet-14372	32	46	2023	2023	NUM
cet-14372	32	47	)	)	PUNCT
cet-14372	32	48	.	.	PUNCT
cet-14372	33	1	in	in	ADP
cet-14372	33	2	the	the	DET
cet-14372	33	3	case	case	NOUN
cet-14372	33	4	of	of	ADP
cet-14372	33	5	forestry	forestry	NOUN
cet-14372	33	6	companies	company	NOUN
cet-14372	33	7	,	,	PUNCT
cet-14372	33	8	the	the	DET
cet-14372	33	9	following	follow	VERB
cet-14372	33	10	certificates	certificate	NOUN
cet-14372	33	11	deserve	deserve	VERB
cet-14372	33	12	special	special	ADJ
cet-14372	33	13	mention	mention	NOUN
cet-14372	33	14	:	:	PUNCT
cet-14372	33	15	−	−	PROPN
cet-14372	33	16	fsc	fsc	PROPN
cet-14372	33	17	certification	certification	PROPN
cet-14372	33	18	,	,	PUNCT
cet-14372	33	19	which	which	PRON
cet-14372	33	20	guarantees	guarantee	VERB
cet-14372	33	21	compliance	compliance	NOUN
cet-14372	33	22	with	with	ADP
cet-14372	33	23	good	good	ADJ
cet-14372	33	24	forest	forest	NOUN
cet-14372	33	25	management	management	NOUN
cet-14372	33	26	practices	practice	NOUN
cet-14372	33	27	.	.	PUNCT
cet-14372	34	1	the	the	DET
cet-14372	34	2	scheme	scheme	NOUN
cet-14372	34	3	requires	require	VERB
cet-14372	34	4	the	the	DET
cet-14372	34	5	application	application	NOUN
cet-14372	34	6	of	of	ADP
cet-14372	34	7	the	the	DET
cet-14372	34	8	principles	principle	NOUN
cet-14372	34	9	of	of	ADP
cet-14372	34	10	sustainable	sustainable	ADJ
cet-14372	34	11	development	development	NOUN
cet-14372	34	12	and	and	CCONJ
cet-14372	34	13	continuous	continuous	ADJ
cet-14372	34	14	improvement	improvement	NOUN
cet-14372	34	15	in	in	ADP
cet-14372	34	16	forest	forest	NOUN
cet-14372	34	17	management	management	NOUN
cet-14372	34	18	and	and	CCONJ
cet-14372	34	19	the	the	DET
cet-14372	34	20	provision	provision	NOUN
cet-14372	34	21	of	of	ADP
cet-14372	34	22	traceability	traceability	NOUN
cet-14372	34	23	to	to	ADP
cet-14372	34	24	commercial	commercial	ADJ
cet-14372	34	25	and	and	CCONJ
cet-14372	34	26	processing	processing	NOUN
cet-14372	34	27	companies	company	NOUN
cet-14372	34	28	using	use	VERB
cet-14372	34	29	wood	wood	NOUN
cet-14372	34	30	from	from	ADP
cet-14372	34	31	certified	certify	VERB
cet-14372	34	32	forests	forest	NOUN
cet-14372	34	33	;	;	PUNCT
cet-14372	34	34	−	−	NUM
cet-14372	34	35	pefc	pefc	ADJ
cet-14372	34	36	certification	certification	NOUN
cet-14372	34	37	guarantees	guarantee	VERB
cet-14372	34	38	sustainable	sustainable	ADJ
cet-14372	34	39	forest	forest	NOUN
cet-14372	34	40	management	management	NOUN
cet-14372	34	41	.	.	PUNCT
cet-14372	35	1	the	the	DET
cet-14372	35	2	certification	certification	NOUN
cet-14372	35	3	certifies	certifie	NOUN
cet-14372	35	4	that	that	PRON
cet-14372	35	5	sustainable	sustainable	ADJ
cet-14372	35	6	harvesting	harvesting	NOUN
cet-14372	35	7	and	and	CCONJ
cet-14372	35	8	production	production	NOUN
cet-14372	35	9	of	of	ADP
cet-14372	35	10	wood	wood	NOUN
cet-14372	35	11	and	and	CCONJ
cet-14372	35	12	paper	paper	NOUN
cet-14372	35	13	products	product	NOUN
cet-14372	35	14	is	be	AUX
cet-14372	35	15	ensured	ensure	VERB
cet-14372	35	16	in	in	ADP
cet-14372	35	17	a	a	DET
cet-14372	35	18	traceable	traceable	ADJ
cet-14372	35	19	manner	manner	NOUN
cet-14372	35	20	throughout	throughout	ADP
cet-14372	35	21	the	the	DET
cet-14372	35	22	supply	supply	NOUN
cet-14372	35	23	chain	chain	NOUN
cet-14372	35	24	(	(	PUNCT
cet-14372	35	25	bureau	bureau	NOUN
cet-14372	35	26	veritas	verita	NOUN
cet-14372	35	27	,	,	PUNCT
cet-14372	35	28	2023	2023	NUM
cet-14372	35	29	)	)	PUNCT
cet-14372	35	30	.	.	PUNCT
cet-14372	36	1	currently	currently	ADV
cet-14372	36	2	,	,	PUNCT
cet-14372	36	3	there	there	PRON
cet-14372	36	4	is	be	VERB
cet-14372	36	5	no	no	DET
cet-14372	36	6	uniform	uniform	ADJ
cet-14372	36	7	and	and	CCONJ
cet-14372	36	8	general	general	ADJ
cet-14372	36	9	guidance	guidance	NOUN
cet-14372	36	10	on	on	ADP
cet-14372	36	11	corporate	corporate	ADJ
cet-14372	36	12	sustainability	sustainability	NOUN
cet-14372	36	13	reporting	reporting	NOUN
cet-14372	36	14	,	,	PUNCT
cet-14372	36	15	so	so	CCONJ
cet-14372	36	16	the	the	DET
cet-14372	36	17	format	format	NOUN
cet-14372	36	18	–	–	PUNCT
cet-14372	36	19	the	the	DET
cet-14372	36	20	prevalence	prevalence	NOUN
cet-14372	36	21	,	,	PUNCT
cet-14372	36	22	quality	quality	NOUN
cet-14372	36	23	,	,	PUNCT
cet-14372	36	24	and	and	CCONJ
cet-14372	36	25	content	content	NOUN
cet-14372	36	26	–	–	PUNCT
cet-14372	36	27	varies	vary	VERB
cet-14372	36	28	considerably	considerably	ADV
cet-14372	36	29	between	between	ADP
cet-14372	36	30	regions	region	NOUN
cet-14372	36	31	and	and	CCONJ
cet-14372	36	32	countries	country	NOUN
cet-14372	36	33	(	(	PUNCT
cet-14372	36	34	turzo	turzo	NOUN
cet-14372	36	35	et	et	PROPN
cet-14372	36	36	al	al	PROPN
cet-14372	36	37	.	.	PROPN
cet-14372	36	38	,	,	PUNCT
cet-14372	36	39	2022	2022	NUM
cet-14372	36	40	)	)	PUNCT
cet-14372	36	41	.	.	PUNCT
cet-14372	37	1	according	accord	VERB
cet-14372	37	2	to	to	ADP
cet-14372	37	3	bögöly	bögöly	NOUN
cet-14372	37	4	and	and	CCONJ
cet-14372	37	5	wickert	wickert	ADJ
cet-14372	37	6	(	(	PUNCT
cet-14372	37	7	2023	2023	NUM
cet-14372	37	8	)	)	PUNCT
cet-14372	37	9	,	,	PUNCT
cet-14372	37	10	hungarian	hungarian	ADJ
cet-14372	37	11	companies	company	NOUN
cet-14372	37	12	almost	almost	ADV
cet-14372	37	13	invariably	invariably	ADV
cet-14372	37	14	produce	produce	VERB
cet-14372	37	15	their	their	PRON
cet-14372	37	16	reports	report	NOUN
cet-14372	37	17	in	in	ADP
cet-14372	37	18	some	some	DET
cet-14372	37	19	form	form	NOUN
cet-14372	37	20	of	of	ADP
cet-14372	37	21	their	their	PRON
cet-14372	37	22	own	own	ADJ
cet-14372	37	23	design	design	NOUN
cet-14372	37	24	,	,	PUNCT
cet-14372	37	25	and	and	CCONJ
cet-14372	37	26	only	only	ADV
cet-14372	37	27	very	very	ADV
cet-14372	37	28	rarely	rarely	ADV
cet-14372	37	29	do	do	AUX
cet-14372	37	30	companies	company	NOUN
cet-14372	37	31	report	report	VERB
cet-14372	37	32	according	accord	VERB
cet-14372	37	33	to	to	ADP
cet-14372	37	34	a	a	DET
cet-14372	37	35	legally	legally	ADV
cet-14372	37	36	recommended	recommend	VERB
cet-14372	37	37	standard	standard	NOUN
cet-14372	37	38	.	.	PUNCT
cet-14372	38	1	there	there	PRON
cet-14372	38	2	is	be	VERB
cet-14372	38	3	also	also	ADV
cet-14372	38	4	a	a	DET
cet-14372	38	5	strong	strong	ADJ
cet-14372	38	6	need	need	NOUN
cet-14372	38	7	for	for	ADP
cet-14372	38	8	a	a	DET
cet-14372	38	9	uniform	uniform	ADJ
cet-14372	38	10	format	format	NOUN
cet-14372	38	11	,	,	PUNCT
cet-14372	38	12	as	as	SCONJ
cet-14372	38	13	70	70	NUM
cet-14372	38	14	%	%	NOUN
cet-14372	38	15	of	of	ADP
cet-14372	38	16	the	the	DET
cet-14372	38	17	companies	company	NOUN
cet-14372	38	18	in	in	ADP
cet-14372	38	19	their	their	PRON
cet-14372	38	20	sample	sample	NOUN
cet-14372	38	21	said	say	VERB
cet-14372	38	22	that	that	SCONJ
cet-14372	38	23	this	this	PRON
cet-14372	38	24	would	would	AUX
cet-14372	38	25	make	make	VERB
cet-14372	38	26	it	it	PRON
cet-14372	38	27	difficult	difficult	ADJ
cet-14372	38	28	to	to	PART
cet-14372	38	29	compare	compare	VERB
cet-14372	38	30	reports	report	NOUN
cet-14372	38	31	and	and	CCONJ
cet-14372	38	32	thus	thus	ADV
cet-14372	38	33	reduce	reduce	VERB
cet-14372	38	34	the	the	DET
cet-14372	38	35	efficiency	efficiency	NOUN
cet-14372	38	36	of	of	ADP
cet-14372	38	37	reporting	reporting	NOUN
cet-14372	38	38	.	.	PUNCT
cet-14372	39	1	companies	company	NOUN
cet-14372	39	2	can	can	AUX
cet-14372	39	3	rely	rely	VERB
cet-14372	39	4	on	on	ADP
cet-14372	39	5	a	a	DET
cet-14372	39	6	variety	variety	NOUN
cet-14372	39	7	of	of	ADP
cet-14372	39	8	tools	tool	NOUN
cet-14372	39	9	when	when	SCONJ
cet-14372	39	10	fulfilling	fulfil	VERB
cet-14372	39	11	their	their	PRON
cet-14372	39	12	reporting	reporting	NOUN
cet-14372	39	13	obligations	obligation	NOUN
cet-14372	39	14	.	.	PUNCT
cet-14372	40	1	siew	siew	PROPN
cet-14372	40	2	's	's	PART
cet-14372	40	3	(	(	PUNCT
cet-14372	40	4	2015	2015	NUM
cet-14372	40	5	)	)	PUNCT
cet-14372	40	6	detailed	detailed	ADJ
cet-14372	40	7	review	review	NOUN
cet-14372	40	8	study	study	NOUN
cet-14372	40	9	divides	divide	VERB
cet-14372	40	10	corporate	corporate	ADJ
cet-14372	40	11	reporting	reporting	NOUN
cet-14372	40	12	tools	tool	NOUN
cet-14372	40	13	into	into	ADP
cet-14372	40	14	three	three	NUM
cet-14372	40	15	groups	group	NOUN
cet-14372	40	16	:	:	PUNCT
cet-14372	40	17	frameworks	framework	NOUN
cet-14372	40	18	,	,	PUNCT
cet-14372	40	19	standards	standard	NOUN
cet-14372	40	20	,	,	PUNCT
cet-14372	40	21	and	and	CCONJ
cet-14372	40	22	ratings	rating	NOUN
cet-14372	40	23	and	and	CCONJ
cet-14372	40	24	indices	index	NOUN
cet-14372	40	25	.	.	PUNCT
cet-14372	41	1	ratings	rating	NOUN
cet-14372	41	2	and	and	CCONJ
cet-14372	41	3	indices	index	NOUN
cet-14372	41	4	are	be	AUX
cet-14372	41	5	used	use	VERB
cet-14372	41	6	for	for	ADP
cet-14372	41	7	third	third	ADJ
cet-14372	41	8	-	-	PUNCT
cet-14372	41	9	party	party	NOUN
cet-14372	41	10	assessment	assessment	NOUN
cet-14372	41	11	of	of	ADP
cet-14372	41	12	a	a	DET
cet-14372	41	13	company	company	NOUN
cet-14372	41	14	's	's	PART
cet-14372	41	15	environmental	environmental	ADJ
cet-14372	41	16	,	,	PUNCT
cet-14372	41	17	social	social	ADJ
cet-14372	41	18	and	and	CCONJ
cet-14372	41	19	governance	governance	NOUN
cet-14372	41	20	(	(	PUNCT
cet-14372	41	21	esg	esg	NOUN
cet-14372	41	22	)	)	PUNCT
cet-14372	41	23	performance	performance	NOUN
cet-14372	41	24	.	.	PUNCT
cet-14372	42	1	esg	esg	PROPN
cet-14372	42	2	is	be	AUX
cet-14372	42	3	the	the	DET
cet-14372	42	4	set	set	NOUN
cet-14372	42	5	of	of	ADP
cet-14372	42	6	criteria	criterion	NOUN
cet-14372	42	7	that	that	PRON
cet-14372	42	8	is	be	AUX
cet-14372	42	9	most	most	ADV
cet-14372	42	10	widely	widely	ADV
cet-14372	42	11	used	use	VERB
cet-14372	42	12	in	in	ADP
cet-14372	42	13	the	the	DET
cet-14372	42	14	literature	literature	NOUN
cet-14372	42	15	to	to	PART
cet-14372	42	16	measure	measure	VERB
cet-14372	42	17	sustainable	sustainable	ADJ
cet-14372	42	18	performance	performance	NOUN
cet-14372	42	19	.	.	PUNCT
cet-14372	43	1	in	in	ADP
cet-14372	43	2	the	the	DET
cet-14372	43	3	eu	eu	PROPN
cet-14372	43	4	regulatory	regulatory	ADJ
cet-14372	43	5	environment	environment	NOUN
cet-14372	43	6	,	,	PUNCT
cet-14372	43	7	sustainability	sustainability	NOUN
cet-14372	43	8	and	and	CCONJ
cet-14372	43	9	esg	esg	NOUN
cet-14372	43	10	frameworks	framework	NOUN
cet-14372	43	11	are	be	AUX
cet-14372	43	12	largely	largely	ADV
cet-14372	43	13	interchangeable	interchangeable	ADJ
cet-14372	43	14	concepts	concept	NOUN
cet-14372	43	15	.	.	PUNCT
cet-14372	44	1	in	in	ADP
cet-14372	44	2	accordance	accordance	NOUN
cet-14372	44	3	with	with	ADP
cet-14372	44	4	lippai	lippai	NOUN
cet-14372	44	5	-	-	PUNCT
cet-14372	44	6	makra	makra	NOUN
cet-14372	44	7	and	and	CCONJ
cet-14372	44	8	kovács	kovács	NOUN
cet-14372	44	9	(	(	PUNCT
cet-14372	44	10	2021	2021	NUM
cet-14372	44	11	)	)	PUNCT
cet-14372	44	12	,	,	PUNCT
cet-14372	44	13	the	the	DET
cet-14372	44	14	biggest	big	ADJ
cet-14372	44	15	challenge	challenge	NOUN
cet-14372	44	16	in	in	ADP
cet-14372	44	17	hungary	hungary	PROPN
cet-14372	44	18	is	be	AUX
cet-14372	44	19	the	the	DET
cet-14372	44	20	production	production	NOUN
cet-14372	44	21	and	and	CCONJ
cet-14372	44	22	evaluation	evaluation	NOUN
cet-14372	44	23	of	of	ADP
cet-14372	44	24	data	datum	NOUN
cet-14372	44	25	of	of	ADP
cet-14372	44	26	sufficient	sufficient	ADJ
cet-14372	44	27	quality	quality	NOUN
cet-14372	44	28	,	,	PUNCT
cet-14372	44	29	which	which	PRON
cet-14372	44	30	makes	make	VERB
cet-14372	44	31	it	it	PRON
cet-14372	44	32	difficult	difficult	ADJ
cet-14372	44	33	to	to	PART
cet-14372	44	34	compare	compare	VERB
cet-14372	44	35	the	the	DET
cet-14372	44	36	non	non	ADJ
cet-14372	44	37	-	-	ADJ
cet-14372	44	38	financial	financial	ADJ
cet-14372	44	39	performance	performance	NOUN
cet-14372	44	40	of	of	ADP
cet-14372	44	41	companies	company	NOUN
cet-14372	44	42	.	.	PUNCT
cet-14372	45	1	to	to	PART
cet-14372	45	2	overcome	overcome	VERB
cet-14372	45	3	this	this	PRON
cet-14372	45	4	,	,	PUNCT
cet-14372	45	5	they	they	PRON
cet-14372	45	6	suggest	suggest	VERB
cet-14372	45	7	the	the	DET
cet-14372	45	8	use	use	NOUN
cet-14372	45	9	of	of	ADP
cet-14372	45	10	a	a	DET
cet-14372	45	11	widely	widely	ADV
cet-14372	45	12	used	use	VERB
cet-14372	45	13	standard	standard	NOUN
cet-14372	45	14	or	or	CCONJ
cet-14372	45	15	the	the	DET
cet-14372	45	16	prescription	prescription	NOUN
cet-14372	45	17	of	of	ADP
cet-14372	45	18	a	a	DET
cet-14372	45	19	uniform	uniform	ADJ
cet-14372	45	20	format	format	NOUN
cet-14372	45	21	.	.	PUNCT
cet-14372	46	1	according	accord	VERB
cet-14372	46	2	to	to	ADP
cet-14372	46	3	boros	boros	PROPN
cet-14372	46	4	et	et	PROPN
cet-14372	46	5	al	al	PROPN
cet-14372	46	6	.	.	PROPN
cet-14372	47	1	(	(	PUNCT
cet-14372	47	2	2022	2022	NUM
cet-14372	47	3	)	)	PUNCT
cet-14372	47	4	,	,	PUNCT
cet-14372	47	5	some	some	PRON
cet-14372	47	6	of	of	ADP
cet-14372	47	7	the	the	DET
cet-14372	47	8	company	company	NOUN
cet-14372	47	9	reports	report	VERB
cet-14372	47	10	they	they	PRON
cet-14372	47	11	examined	examine	VERB
cet-14372	47	12	only	only	ADV
cet-14372	47	13	addressed	address	VERB
cet-14372	47	14	esg	esg	NOUN
cet-14372	47	15	issues	issue	NOUN
cet-14372	47	16	at	at	ADP
cet-14372	47	17	the	the	DET
cet-14372	47	18	level	level	NOUN
cet-14372	47	19	of	of	ADP
cet-14372	47	20	principles	principle	NOUN
cet-14372	47	21	and	and	CCONJ
cet-14372	47	22	a	a	DET
cet-14372	47	23	smaller	small	ADJ
cet-14372	47	24	proportion	proportion	NOUN
cet-14372	47	25	reported	report	VERB
cet-14372	47	26	on	on	ADP
cet-14372	47	27	specific	specific	ADJ
cet-14372	47	28	measures	measure	NOUN
cet-14372	47	29	and	and	CCONJ
cet-14372	47	30	results	result	NOUN
cet-14372	47	31	achieved	achieve	VERB
cet-14372	47	32	.	.	PUNCT
cet-14372	48	1	therefore	therefore	ADV
cet-14372	48	2	,	,	PUNCT
cet-14372	48	3	they	they	PRON
cet-14372	48	4	propose	propose	VERB
cet-14372	48	5	to	to	PART
cet-14372	48	6	compare	compare	VERB
cet-14372	48	7	companies	company	NOUN
cet-14372	48	8	based	base	VERB
cet-14372	48	9	on	on	ADP
cet-14372	48	10	esg	esg	NOUN
cet-14372	48	11	indicators	indicator	NOUN
cet-14372	48	12	.	.	PUNCT
cet-14372	49	1	the	the	DET
cet-14372	49	2	united	united	PROPN
cet-14372	49	3	nations	nations	PROPN
cet-14372	49	4	sustainable	sustainable	ADJ
cet-14372	49	5	development	development	NOUN
cet-14372	49	6	goals	goal	NOUN
cet-14372	49	7	(	(	PUNCT
cet-14372	49	8	sdgs	sdgs	ADJ
cet-14372	49	9	)	)	PUNCT
cet-14372	49	10	are	be	AUX
cet-14372	49	11	closely	closely	ADV
cet-14372	49	12	linked	link	VERB
cet-14372	49	13	to	to	ADP
cet-14372	49	14	the	the	DET
cet-14372	49	15	subject	subject	ADJ
cet-14372	49	16	area	area	NOUN
cet-14372	49	17	and	and	CCONJ
cet-14372	49	18	are	be	AUX
cet-14372	49	19	also	also	ADV
cet-14372	49	20	reflected	reflect	VERB
cet-14372	49	21	in	in	ADP
cet-14372	49	22	sustainability	sustainability	NOUN
cet-14372	49	23	reporting	reporting	NOUN
cet-14372	49	24	.	.	PUNCT
cet-14372	50	1	as	as	SCONJ
cet-14372	50	2	stated	state	VERB
cet-14372	50	3	by	by	ADP
cet-14372	50	4	wilburn	wilburn	NOUN
cet-14372	50	5	and	and	CCONJ
cet-14372	50	6	wilburn	wilburn	PROPN
cet-14372	50	7	(	(	PUNCT
cet-14372	50	8	2020	2020	NUM
cet-14372	50	9	)	)	PUNCT
cet-14372	50	10	,	,	PUNCT
cet-14372	50	11	the	the	DET
cet-14372	50	12	majority	majority	NOUN
cet-14372	50	13	of	of	ADP
cet-14372	50	14	large	large	ADJ
cet-14372	50	15	multinational	multinational	ADJ
cet-14372	50	16	companies	company	NOUN
cet-14372	50	17	have	have	AUX
cet-14372	50	18	set	set	VERB
cet-14372	50	19	specific	specific	ADJ
cet-14372	50	20	targets	target	NOUN
cet-14372	50	21	and	and	CCONJ
cet-14372	50	22	indicators	indicator	NOUN
cet-14372	50	23	related	relate	VERB
cet-14372	50	24	to	to	ADP
cet-14372	50	25	the	the	DET
cet-14372	50	26	sdgs	sdgs	NOUN
cet-14372	50	27	.	.	PUNCT
cet-14372	50	28	delgado	delgado	PROPN
cet-14372	50	29	-	-	PUNCT
cet-14372	50	30	ceballos	ceballos	PROPN
cet-14372	50	31	et	et	PROPN
cet-14372	50	32	al	al	PROPN
cet-14372	50	33	.	.	PROPN
cet-14372	51	1	(	(	PUNCT
cet-14372	51	2	2023	2023	NUM
cet-14372	51	3	)	)	PUNCT
cet-14372	51	4	also	also	ADV
cet-14372	51	5	focused	focus	VERB
cet-14372	51	6	on	on	ADP
cet-14372	51	7	the	the	DET
cet-14372	51	8	sdgs	sdgs	NOUN
cet-14372	51	9	in	in	ADP
cet-14372	51	10	their	their	PRON
cet-14372	51	11	combined	combine	VERB
cet-14372	51	12	analysis	analysis	NOUN
cet-14372	51	13	of	of	ADP
cet-14372	51	14	corporate	corporate	ADJ
cet-14372	51	15	-	-	PUNCT
cet-14372	51	16	level	level	NOUN
cet-14372	51	17	sustainability	sustainability	NOUN
cet-14372	51	18	and	and	CCONJ
cet-14372	51	19	esg	esg	NOUN
cet-14372	51	20	factors	factor	NOUN
cet-14372	51	21	.	.	PUNCT
cet-14372	52	1	although	although	SCONJ
cet-14372	52	2	,	,	PUNCT
cet-14372	52	3	the	the	DET
cet-14372	52	4	authors	author	NOUN
cet-14372	52	5	suggest	suggest	VERB
cet-14372	52	6	that	that	SCONJ
cet-14372	52	7	simplification	simplification	NOUN
cet-14372	52	8	and	and	CCONJ
cet-14372	52	9	standardisation	standardisation	NOUN
cet-14372	52	10	of	of	ADP
cet-14372	52	11	esgs	esg	NOUN
cet-14372	52	12	would	would	AUX
cet-14372	52	13	be	be	AUX
cet-14372	52	14	recommended	recommend	VERB
cet-14372	52	15	.	.	PUNCT
cet-14372	53	1	research	research	NOUN
cet-14372	53	2	by	by	ADP
cet-14372	53	3	gunawan	gunawan	PROPN
cet-14372	53	4	et	et	PROPN
cet-14372	53	5	al	al	PROPN
cet-14372	53	6	.	.	PROPN
cet-14372	54	1	(	(	PUNCT
cet-14372	54	2	2022	2022	NUM
cet-14372	54	3	)	)	PUNCT
cet-14372	54	4	suggests	suggest	VERB
cet-14372	54	5	that	that	SCONJ
cet-14372	54	6	the	the	DET
cet-14372	54	7	level	level	NOUN
cet-14372	54	8	of	of	ADP
cet-14372	54	9	regulatory	regulatory	ADJ
cet-14372	54	10	compliance	compliance	NOUN
cet-14372	54	11	may	may	AUX
cet-14372	54	12	vary	vary	VERB
cet-14372	54	13	between	between	ADP
cet-14372	54	14	companies	company	NOUN
cet-14372	54	15	in	in	ADP
cet-14372	54	16	different	different	ADJ
cet-14372	54	17	sectors	sector	NOUN
cet-14372	54	18	,	,	PUNCT
cet-14372	54	19	so	so	SCONJ
cet-14372	54	20	it	it	PRON
cet-14372	54	21	may	may	AUX
cet-14372	54	22	be	be	AUX
cet-14372	54	23	worth	worth	ADJ
cet-14372	54	24	analysing	analyse	VERB
cet-14372	54	25	sustainability	sustainability	NOUN
cet-14372	54	26	reporting	reporting	NOUN
cet-14372	54	27	at	at	ADP
cet-14372	54	28	the	the	DET
cet-14372	54	29	sectoral	sectoral	ADJ
cet-14372	54	30	level	level	NOUN
cet-14372	54	31	separately	separately	ADV
cet-14372	54	32	.	.	PUNCT
cet-14372	55	1	agriculture	agriculture	NOUN
cet-14372	55	2	represents	represent	VERB
cet-14372	55	3	an	an	DET
cet-14372	55	4	economic	economic	ADJ
cet-14372	55	5	sector	sector	NOUN
cet-14372	55	6	that	that	PRON
cet-14372	55	7	guarantees	guarantee	VERB
cet-14372	55	8	a	a	DET
cet-14372	55	9	certain	certain	ADJ
cet-14372	55	10	degree	degree	NOUN
cet-14372	55	11	of	of	ADP
cet-14372	55	12	sustainability	sustainability	NOUN
cet-14372	55	13	and	and	CCONJ
cet-14372	55	14	safe	safe	ADJ
cet-14372	55	15	management	management	NOUN
cet-14372	55	16	of	of	ADP
cet-14372	55	17	natural	natural	ADJ
cet-14372	55	18	and	and	CCONJ
cet-14372	55	19	forestry	forestry	NOUN
cet-14372	55	20	systems	system	NOUN
cet-14372	55	21	(	(	PUNCT
cet-14372	55	22	colantoni	colantoni	NOUN
cet-14372	55	23	et	et	PROPN
cet-14372	55	24	al	al	PROPN
cet-14372	55	25	.	.	PROPN
cet-14372	55	26	,	,	PUNCT
cet-14372	55	27	2017	2017	NUM
cet-14372	55	28	)	)	PUNCT
cet-14372	55	29	.	.	PUNCT
cet-14372	56	1	according	accord	VERB
cet-14372	56	2	to	to	ADP
cet-14372	56	3	kozma	kozma	NOUN
cet-14372	56	4	and	and	CCONJ
cet-14372	56	5	bosnyák	bosnyák	NOUN
cet-14372	56	6	-	-	PUNCT
cet-14372	56	7	simon	simon	PROPN
cet-14372	56	8	(	(	PUNCT
cet-14372	56	9	2021	2021	NUM
cet-14372	56	10	)	)	PUNCT
cet-14372	56	11	,	,	PUNCT
cet-14372	56	12	companies	company	NOUN
cet-14372	56	13	in	in	ADP
cet-14372	56	14	the	the	DET
cet-14372	56	15	food	food	NOUN
cet-14372	56	16	,	,	PUNCT
cet-14372	56	17	tobacco	tobacco	NOUN
cet-14372	56	18	and	and	CCONJ
cet-14372	56	19	agriculture	agriculture	NOUN
cet-14372	56	20	sectors	sector	NOUN
cet-14372	56	21	in	in	ADP
cet-14372	56	22	hungary	hungary	PROPN
cet-14372	56	23	can	can	AUX
cet-14372	56	24	be	be	AUX
cet-14372	56	25	classified	classify	VERB
cet-14372	56	26	into	into	ADP
cet-14372	56	27	three	three	NUM
cet-14372	56	28	characteristic	characteristic	ADJ
cet-14372	56	29	groups	group	NOUN
cet-14372	56	30	based	base	VERB
cet-14372	56	31	on	on	ADP
cet-14372	56	32	the	the	DET
cet-14372	56	33	sustainabilityrelated	sustainabilityrelate	VERB
cet-14372	56	34	documentation	documentation	NOUN
cet-14372	56	35	they	they	PRON
cet-14372	56	36	publish	publish	VERB
cet-14372	56	37	:	:	PUNCT
cet-14372	56	38	1	1	X
cet-14372	56	39	)	)	PUNCT
cet-14372	56	40	companies	company	NOUN
cet-14372	56	41	that	that	PRON
cet-14372	56	42	produce	produce	VERB
cet-14372	56	43	sustainability	sustainability	NOUN
cet-14372	56	44	reports	report	NOUN
cet-14372	56	45	;	;	PUNCT
cet-14372	56	46	2	2	X
cet-14372	56	47	)	)	PUNCT
cet-14372	56	48	companies	company	NOUN
cet-14372	56	49	that	that	PRON
cet-14372	56	50	publish	publish	VERB
cet-14372	56	51	an	an	DET
cet-14372	56	52	annual	annual	ADJ
cet-14372	56	53	energy	energy	NOUN
cet-14372	56	54	specialist	specialist	NOUN
cet-14372	56	55	report	report	NOUN
cet-14372	56	56	;	;	PUNCT
cet-14372	56	57	and	and	CCONJ
cet-14372	56	58	3	3	X
cet-14372	56	59	)	)	PUNCT
cet-14372	56	60	companies	company	NOUN
cet-14372	56	61	that	that	PRON
cet-14372	56	62	publish	publish	VERB
cet-14372	56	63	environmental	environmental	ADJ
cet-14372	56	64	information	information	NOUN
cet-14372	56	65	on	on	ADP
cet-14372	56	66	their	their	PRON
cet-14372	56	67	websites	website	NOUN
cet-14372	56	68	or	or	CCONJ
cet-14372	56	69	in	in	ADP
cet-14372	56	70	brochures	brochure	NOUN
cet-14372	56	71	.	.	PUNCT
cet-14372	57	1	sustainability	sustainability	NOUN
cet-14372	57	2	is	be	AUX
cet-14372	57	3	a	a	DET
cet-14372	57	4	major	major	ADJ
cet-14372	57	5	area	area	NOUN
cet-14372	57	6	of	of	ADP
cet-14372	57	7	interest	interest	NOUN
cet-14372	57	8	within	within	ADP
cet-14372	57	9	the	the	DET
cet-14372	57	10	field	field	NOUN
cet-14372	57	11	of	of	ADP
cet-14372	57	12	companies	company	NOUN
cet-14372	57	13	’	'	PUNCT
cet-14372	57	14	reporting	reporting	NOUN
cet-14372	57	15	practices	practice	NOUN
cet-14372	57	16	.	.	PUNCT
cet-14372	58	1	the	the	DET
cet-14372	58	2	issue	issue	NOUN
cet-14372	58	3	has	have	AUX
cet-14372	58	4	grown	grow	VERB
cet-14372	58	5	in	in	ADP
cet-14372	58	6	importance	importance	NOUN
cet-14372	58	7	in	in	ADP
cet-14372	58	8	light	light	NOUN
cet-14372	58	9	of	of	ADP
cet-14372	58	10	recent	recent	ADJ
cet-14372	58	11	studies	study	NOUN
cet-14372	58	12	.	.	PUNCT
cet-14372	59	1	however	however	ADV
cet-14372	59	2	,	,	PUNCT
cet-14372	59	3	few	few	ADJ
cet-14372	59	4	previous	previous	ADJ
cet-14372	59	5	studies	study	NOUN
cet-14372	59	6	investigated	investigate	VERB
cet-14372	59	7	agricultural	agricultural	ADJ
cet-14372	59	8	and	and	CCONJ
cet-14372	59	9	forestry	forestry	NOUN
cet-14372	59	10	companies	company	NOUN
cet-14372	59	11	'	'	PART
cet-14372	59	12	sustainability	sustainability	NOUN
cet-14372	59	13	reporting	reporting	NOUN
cet-14372	59	14	practices	practice	NOUN
cet-14372	59	15	.	.	PUNCT
cet-14372	60	1	the	the	DET
cet-14372	60	2	aim	aim	NOUN
cet-14372	60	3	of	of	ADP
cet-14372	60	4	the	the	DET
cet-14372	60	5	study	study	NOUN
cet-14372	60	6	is	be	AUX
cet-14372	60	7	to	to	PART
cet-14372	60	8	examine	examine	VERB
cet-14372	60	9	the	the	DET
cet-14372	60	10	sustainability	sustainability	NOUN
cet-14372	60	11	reporting	reporting	NOUN
cet-14372	60	12	practices	practice	NOUN
cet-14372	60	13	and	and	CCONJ
cet-14372	60	14	the	the	DET
cet-14372	60	15	public	public	ADJ
cet-14372	60	16	disclosure	disclosure	NOUN
cet-14372	60	17	of	of	ADP
cet-14372	60	18	sustainability	sustainability	NOUN
cet-14372	60	19	reports	report	NOUN
cet-14372	60	20	of	of	ADP
cet-14372	60	21	agricultural	agricultural	ADJ
cet-14372	60	22	and	and	CCONJ
cet-14372	60	23	forestry	forestry	NOUN
cet-14372	60	24	companies	company	NOUN
cet-14372	60	25	operating	operate	VERB
cet-14372	60	26	in	in	ADP
cet-14372	60	27	hungary	hungary	PROPN
cet-14372	60	28	under	under	ADP
cet-14372	60	29	the	the	DET
cet-14372	60	30	non	non	ADJ
cet-14372	60	31	-	-	ADJ
cet-14372	60	32	financial	financial	ADJ
cet-14372	60	33	reporting	reporting	NOUN
cet-14372	60	34	directive	directive	NOUN
cet-14372	60	35	.	.	PUNCT
cet-14372	61	1	the	the	DET
cet-14372	61	2	question	question	NOUN
cet-14372	61	3	was	be	AUX
cet-14372	61	4	whether	whether	SCONJ
cet-14372	61	5	the	the	DET
cet-14372	61	6	companies	company	NOUN
cet-14372	61	7	were	be	AUX
cet-14372	61	8	494	494	NUM
cet-14372	61	9	adequately	adequately	ADV
cet-14372	61	10	prepared	prepared	ADJ
cet-14372	61	11	to	to	PART
cet-14372	61	12	comply	comply	VERB
cet-14372	61	13	with	with	ADP
cet-14372	61	14	the	the	DET
cet-14372	61	15	reporting	reporting	NOUN
cet-14372	61	16	obligation	obligation	NOUN
cet-14372	61	17	and	and	CCONJ
cet-14372	61	18	what	what	DET
cet-14372	61	19	quality	quality	NOUN
cet-14372	61	20	of	of	ADP
cet-14372	61	21	reports	report	NOUN
cet-14372	61	22	are	be	AUX
cet-14372	61	23	currently	currently	ADV
cet-14372	61	24	publicly	publicly	ADV
cet-14372	61	25	disclosed	disclose	VERB
cet-14372	61	26	on	on	ADP
cet-14372	61	27	their	their	PRON
cet-14372	61	28	websites	website	NOUN
cet-14372	61	29	.	.	PUNCT
cet-14372	62	1	whether	whether	SCONJ
cet-14372	62	2	there	there	PRON
cet-14372	62	3	is	be	VERB
cet-14372	62	4	a	a	DET
cet-14372	62	5	correlation	correlation	NOUN
cet-14372	62	6	between	between	ADP
cet-14372	62	7	the	the	DET
cet-14372	62	8	quality	quality	NOUN
cet-14372	62	9	of	of	ADP
cet-14372	62	10	publicly	publicly	ADV
cet-14372	62	11	published	publish	VERB
cet-14372	62	12	reporting	reporting	NOUN
cet-14372	62	13	and	and	CCONJ
cet-14372	62	14	other	other	ADJ
cet-14372	62	15	characteristics	characteristic	NOUN
cet-14372	62	16	of	of	ADP
cet-14372	62	17	companies	company	NOUN
cet-14372	62	18	(	(	PUNCT
cet-14372	62	19	geographical	geographical	ADJ
cet-14372	62	20	location	location	NOUN
cet-14372	62	21	,	,	PUNCT
cet-14372	62	22	main	main	ADJ
cet-14372	62	23	activity	activity	NOUN
cet-14372	62	24	,	,	PUNCT
cet-14372	62	25	foreign	foreign	ADJ
cet-14372	62	26	ownership	ownership	NOUN
cet-14372	62	27	,	,	PUNCT
cet-14372	62	28	net	net	ADJ
cet-14372	62	29	turnover	turnover	NOUN
cet-14372	62	30	,	,	PUNCT
cet-14372	62	31	number	number	NOUN
cet-14372	62	32	of	of	ADP
cet-14372	62	33	employees	employee	NOUN
cet-14372	62	34	,	,	PUNCT
cet-14372	62	35	equity	equity	NOUN
cet-14372	62	36	,	,	PUNCT
cet-14372	62	37	balance	balance	NOUN
cet-14372	62	38	sheet	sheet	NOUN
cet-14372	62	39	total	total	NOUN
cet-14372	62	40	)	)	PUNCT
cet-14372	62	41	.	.	PUNCT
cet-14372	63	1	2	2	X
cet-14372	63	2	.	.	X
cet-14372	63	3	materials	material	NOUN
cet-14372	63	4	and	and	CCONJ
cet-14372	63	5	methods	method	NOUN
cet-14372	63	6	the	the	DET
cet-14372	63	7	study	study	NOUN
cet-14372	63	8	examined	examine	VERB
cet-14372	63	9	forestry	forestry	NOUN
cet-14372	63	10	and	and	CCONJ
cet-14372	63	11	agricultural	agricultural	ADJ
cet-14372	63	12	companies	company	NOUN
cet-14372	63	13	filing	file	VERB
cet-14372	63	14	corporate	corporate	ADJ
cet-14372	63	15	tax	tax	NOUN
cet-14372	63	16	returns	return	NOUN
cet-14372	63	17	in	in	ADP
cet-14372	63	18	hungary	hungary	PROPN
cet-14372	63	19	that	that	PRON
cet-14372	63	20	meet	meet	VERB
cet-14372	63	21	at	at	ADV
cet-14372	63	22	least	least	ADV
cet-14372	63	23	two	two	NUM
cet-14372	63	24	of	of	ADP
cet-14372	63	25	the	the	DET
cet-14372	63	26	following	follow	VERB
cet-14372	63	27	requirements	requirement	NOUN
cet-14372	63	28	of	of	ADP
cet-14372	63	29	the	the	DET
cet-14372	63	30	nfrd	nfrd	NOUN
cet-14372	63	31	:	:	PUNCT
cet-14372	63	32	balance	balance	NOUN
cet-14372	63	33	sheet	sheet	NOUN
cet-14372	63	34	total	total	NOUN
cet-14372	63	35	of	of	ADP
cet-14372	63	36	more	more	ADJ
cet-14372	63	37	than	than	ADP
cet-14372	63	38	eur	eur	PROPN
cet-14372	63	39	20	20	NUM
cet-14372	63	40	million	million	NUM
cet-14372	63	41	,	,	PUNCT
cet-14372	63	42	annual	annual	ADJ
cet-14372	63	43	net	net	ADJ
cet-14372	63	44	turnover	turnover	NOUN
cet-14372	63	45	of	of	ADP
cet-14372	63	46	more	more	ADJ
cet-14372	63	47	than	than	ADP
cet-14372	63	48	eur	eur	PROPN
cet-14372	63	49	40	40	NUM
cet-14372	63	50	million	million	NUM
cet-14372	63	51	,	,	PUNCT
cet-14372	63	52	or	or	CCONJ
cet-14372	63	53	the	the	DET
cet-14372	63	54	average	average	ADJ
cet-14372	63	55	number	number	NOUN
cet-14372	63	56	of	of	ADP
cet-14372	63	57	employees	employee	NOUN
cet-14372	63	58	in	in	ADP
cet-14372	63	59	the	the	DET
cet-14372	63	60	fiscal	fiscal	ADJ
cet-14372	63	61	year	year	NOUN
cet-14372	63	62	of	of	ADP
cet-14372	63	63	more	more	ADJ
cet-14372	63	64	than	than	ADP
cet-14372	63	65	two	two	NUM
cet-14372	63	66	hundred	hundred	NUM
cet-14372	63	67	and	and	CCONJ
cet-14372	63	68	fifty	fifty	NUM
cet-14372	63	69	.	.	PUNCT
cet-14372	64	1	to	to	PART
cet-14372	64	2	select	select	VERB
cet-14372	64	3	the	the	DET
cet-14372	64	4	companies	company	NOUN
cet-14372	64	5	in	in	ADP
cet-14372	64	6	this	this	DET
cet-14372	64	7	category	category	NOUN
cet-14372	64	8	and	and	CCONJ
cet-14372	64	9	to	to	PART
cet-14372	64	10	analyse	analyse	VERB
cet-14372	64	11	the	the	DET
cet-14372	64	12	financial	financial	ADJ
cet-14372	64	13	data	datum	NOUN
cet-14372	64	14	for	for	ADP
cet-14372	64	15	the	the	DET
cet-14372	64	16	research	research	NOUN
cet-14372	64	17	,	,	PUNCT
cet-14372	64	18	a	a	DET
cet-14372	64	19	database	database	NOUN
cet-14372	64	20	of	of	ADP
cet-14372	64	21	financial	financial	ADJ
cet-14372	64	22	management	management	NOUN
cet-14372	64	23	data	datum	NOUN
cet-14372	64	24	provided	provide	VERB
cet-14372	64	25	by	by	ADP
cet-14372	64	26	the	the	DET
cet-14372	64	27	national	national	ADJ
cet-14372	64	28	tax	tax	NOUN
cet-14372	64	29	and	and	CCONJ
cet-14372	64	30	customs	customs	PROPN
cet-14372	64	31	administration	administration	NOUN
cet-14372	64	32	to	to	ADP
cet-14372	64	33	the	the	DET
cet-14372	64	34	institute	institute	NOUN
cet-14372	64	35	of	of	ADP
cet-14372	64	36	agricultural	agricultural	ADJ
cet-14372	64	37	economics	economic	NOUN
cet-14372	64	38	for	for	ADP
cet-14372	64	39	the	the	DET
cet-14372	64	40	year	year	NOUN
cet-14372	64	41	2021	2021	NUM
cet-14372	64	42	was	be	AUX
cet-14372	64	43	used	use	VERB
cet-14372	64	44	.	.	PUNCT
cet-14372	65	1	based	base	VERB
cet-14372	65	2	on	on	ADP
cet-14372	65	3	the	the	DET
cet-14372	65	4	available	available	ADJ
cet-14372	65	5	data	datum	NOUN
cet-14372	65	6	,	,	PUNCT
cet-14372	65	7	this	this	DET
cet-14372	65	8	category	category	NOUN
cet-14372	65	9	includes	include	VERB
cet-14372	65	10	nine	nine	NUM
cet-14372	65	11	forestry	forestry	NOUN
cet-14372	65	12	companies	company	NOUN
cet-14372	65	13	and	and	CCONJ
cet-14372	65	14	seventeen	seventeen	NUM
cet-14372	65	15	agricultural	agricultural	ADJ
cet-14372	65	16	companies	company	NOUN
cet-14372	65	17	representing	represent	VERB
cet-14372	65	18	each	each	PRON
cet-14372	65	19	of	of	ADP
cet-14372	65	20	the	the	DET
cet-14372	65	21	nuts	nuts	ADJ
cet-14372	65	22	2	2	NUM
cet-14372	65	23	statistical	statistical	ADJ
cet-14372	65	24	regions	region	NOUN
cet-14372	65	25	of	of	ADP
cet-14372	65	26	hungary	hungary	PROPN
cet-14372	65	27	.	.	PUNCT
cet-14372	66	1	the	the	DET
cet-14372	66	2	companies	company	NOUN
cet-14372	66	3	'	'	PART
cet-14372	66	4	sustainability	sustainability	NOUN
cet-14372	66	5	disclosures	disclosure	NOUN
cet-14372	66	6	were	be	AUX
cet-14372	66	7	determined	determine	VERB
cet-14372	66	8	by	by	ADP
cet-14372	66	9	scanning	scan	VERB
cet-14372	66	10	their	their	PRON
cet-14372	66	11	websites	website	NOUN
cet-14372	66	12	and	and	CCONJ
cet-14372	66	13	by	by	ADP
cet-14372	66	14	personally	personally	ADV
cet-14372	66	15	contacting	contact	VERB
cet-14372	66	16	company	company	NOUN
cet-14372	66	17	representatives	representative	NOUN
cet-14372	66	18	.	.	PUNCT
cet-14372	67	1	descriptive	descriptive	ADJ
cet-14372	67	2	statistics	statistic	NOUN
cet-14372	67	3	and	and	CCONJ
cet-14372	67	4	pairwise	pairwise	NOUN
cet-14372	67	5	correlation	correlation	NOUN
cet-14372	67	6	coefficients	coefficient	NOUN
cet-14372	67	7	were	be	AUX
cet-14372	67	8	used	use	VERB
cet-14372	67	9	to	to	PART
cet-14372	67	10	examine	examine	VERB
cet-14372	67	11	the	the	DET
cet-14372	67	12	sustainability	sustainability	NOUN
cet-14372	67	13	reporting	reporting	NOUN
cet-14372	67	14	practices	practice	NOUN
cet-14372	67	15	of	of	ADP
cet-14372	67	16	the	the	DET
cet-14372	67	17	companies	company	NOUN
cet-14372	67	18	surveyed	survey	VERB
cet-14372	67	19	.	.	PUNCT
cet-14372	68	1	for	for	ADP
cet-14372	68	2	the	the	DET
cet-14372	68	3	latter	latter	ADJ
cet-14372	68	4	,	,	PUNCT
cet-14372	68	5	the	the	DET
cet-14372	68	6	relationship	relationship	NOUN
cet-14372	68	7	between	between	ADP
cet-14372	68	8	certain	certain	ADJ
cet-14372	68	9	characteristics	characteristic	NOUN
cet-14372	68	10	of	of	ADP
cet-14372	68	11	the	the	DET
cet-14372	68	12	companies	company	NOUN
cet-14372	68	13	(	(	PUNCT
cet-14372	68	14	geographical	geographical	ADJ
cet-14372	68	15	location	location	NOUN
cet-14372	68	16	,	,	PUNCT
cet-14372	68	17	main	main	ADJ
cet-14372	68	18	activity	activity	NOUN
cet-14372	68	19	,	,	PUNCT
cet-14372	68	20	ownership	ownership	NOUN
cet-14372	68	21	,	,	PUNCT
cet-14372	68	22	net	net	ADJ
cet-14372	68	23	turnover	turnover	NOUN
cet-14372	68	24	,	,	PUNCT
cet-14372	68	25	number	number	NOUN
cet-14372	68	26	of	of	ADP
cet-14372	68	27	employees	employee	NOUN
cet-14372	68	28	,	,	PUNCT
cet-14372	68	29	equity	equity	NOUN
cet-14372	68	30	,	,	PUNCT
cet-14372	68	31	balance	balance	NOUN
cet-14372	68	32	sheet	sheet	NOUN
cet-14372	68	33	total	total	NOUN
cet-14372	68	34	)	)	PUNCT
cet-14372	68	35	and	and	CCONJ
cet-14372	68	36	the	the	DET
cet-14372	68	37	quality	quality	NOUN
cet-14372	68	38	of	of	ADP
cet-14372	68	39	their	their	PRON
cet-14372	68	40	sustainability	sustainability	NOUN
cet-14372	68	41	reporting	reporting	NOUN
cet-14372	68	42	was	be	AUX
cet-14372	68	43	examined	examine	VERB
cet-14372	68	44	according	accord	VERB
cet-14372	68	45	to	to	ADP
cet-14372	68	46	eq	eq	PROPN
cet-14372	68	47	.	.	PUNCT
cet-14372	69	1	(	(	PUNCT
cet-14372	69	2	1	1	NUM
cet-14372	69	3	):	):	PUNCT
cet-14372	69	4	ryxj	ryxj	NOUN
cet-14372	69	5	=	=	PUNCT
cet-14372	69	6	∑	∑	PUNCT
cet-14372	69	7	(	(	PUNCT
cet-14372	69	8	xi−x̅)(yi−y̅)n	xi−x̅)(yi−y̅)n	PROPN
cet-14372	69	9	i=1	i=1	PROPN
cet-14372	69	10	√∑	√∑	ADJ
cet-14372	69	11	(	(	PUNCT
cet-14372	69	12	xi−x̅)2n	xi−x̅)2n	PROPN
cet-14372	69	13	i=1	i=1	PROPN
cet-14372	69	14	∑	∑	PROPN
cet-14372	69	15	(	(	PUNCT
cet-14372	69	16	yi−y̅)2n	yi−y̅)2n	PROPN
cet-14372	69	17	i=1	i=1	PROPN
cet-14372	69	18	(	(	PUNCT
cet-14372	69	19	1	1	NUM
cet-14372	69	20	)	)	PUNCT
cet-14372	69	21	where	where	SCONJ
cet-14372	69	22	,	,	PUNCT
cet-14372	69	23	yi	yi	NOUN
cet-14372	69	24	:	:	PUNCT
cet-14372	69	25	quality	quality	NOUN
cet-14372	69	26	(	(	PUNCT
cet-14372	69	27	level	level	NOUN
cet-14372	69	28	)	)	PUNCT
cet-14372	69	29	of	of	ADP
cet-14372	69	30	the	the	DET
cet-14372	69	31	sustainability	sustainability	NOUN
cet-14372	69	32	report	report	NOUN
cet-14372	69	33	of	of	ADP
cet-14372	69	34	the	the	DET
cet-14372	69	35	i	i	PROPN
cet-14372	69	36	company	company	NOUN
cet-14372	69	37	xi	xi	PROPN
cet-14372	69	38	:	:	PUNCT
cet-14372	69	39	characteristic	characteristic	ADJ
cet-14372	69	40	of	of	ADP
cet-14372	69	41	the	the	DET
cet-14372	69	42	i	i	PROPN
cet-14372	69	43	company	company	NOUN
cet-14372	69	44	the	the	DET
cet-14372	69	45	independent	independent	ADJ
cet-14372	69	46	variables	variable	NOUN
cet-14372	69	47	in	in	ADP
cet-14372	69	48	the	the	DET
cet-14372	69	49	analysis	analysis	NOUN
cet-14372	69	50	are	be	AUX
cet-14372	69	51	company	company	NOUN
cet-14372	69	52	characteristics	characteristic	NOUN
cet-14372	69	53	,	,	PUNCT
cet-14372	69	54	most	most	ADJ
cet-14372	69	55	of	of	ADP
cet-14372	69	56	which	which	PRON
cet-14372	69	57	can	can	AUX
cet-14372	69	58	be	be	AUX
cet-14372	69	59	described	describe	VERB
cet-14372	69	60	by	by	ADP
cet-14372	69	61	quantitative	quantitative	ADJ
cet-14372	69	62	criteria	criterion	NOUN
cet-14372	69	63	.	.	PUNCT
cet-14372	70	1	the	the	DET
cet-14372	70	2	activity	activity	NOUN
cet-14372	70	3	and	and	CCONJ
cet-14372	70	4	the	the	DET
cet-14372	70	5	geographical	geographical	ADJ
cet-14372	70	6	location	location	NOUN
cet-14372	70	7	of	of	ADP
cet-14372	70	8	the	the	DET
cet-14372	70	9	companies	company	NOUN
cet-14372	70	10	are	be	AUX
cet-14372	70	11	qualitative	qualitative	ADJ
cet-14372	70	12	(	(	PUNCT
cet-14372	70	13	nominal	nominal	ADJ
cet-14372	70	14	)	)	PUNCT
cet-14372	70	15	characteristics	characteristic	NOUN
cet-14372	70	16	and	and	CCONJ
cet-14372	70	17	are	be	AUX
cet-14372	70	18	therefore	therefore	ADV
cet-14372	70	19	coded	code	VERB
cet-14372	70	20	with	with	ADP
cet-14372	70	21	dummy	dummy	ADJ
cet-14372	70	22	variables	variable	NOUN
cet-14372	70	23	.	.	PUNCT
cet-14372	71	1	activities	activity	NOUN
cet-14372	71	2	were	be	AUX
cet-14372	71	3	coded	code	VERB
cet-14372	71	4	as	as	SCONJ
cet-14372	71	5	follows	follow	VERB
cet-14372	71	6	:	:	PUNCT
cet-14372	72	1	1	1	X
cet-14372	72	2	.	.	X
cet-14372	72	3	only	only	ADV
cet-14372	72	4	core	core	NOUN
cet-14372	72	5	activities	activity	NOUN
cet-14372	72	6	falling	fall	VERB
cet-14372	72	7	under	under	ADP
cet-14372	72	8	the	the	DET
cet-14372	72	9	teáor	teáor	NOUN
cet-14372	72	10	(	(	PUNCT
cet-14372	72	11	hungarian	hungarian	ADJ
cet-14372	72	12	activity	activity	NOUN
cet-14372	72	13	classification	classification	NOUN
cet-14372	72	14	)	)	PUNCT
cet-14372	72	15	classification	classification	NOUN
cet-14372	72	16	;	;	PUNCT
cet-14372	72	17	2	2	X
cet-14372	72	18	.	.	NOUN
cet-14372	72	19	additional	additional	ADJ
cet-14372	72	20	activities	activity	NOUN
cet-14372	72	21	to	to	ADP
cet-14372	72	22	the	the	DET
cet-14372	72	23	core	core	NOUN
cet-14372	72	24	activity	activity	NOUN
cet-14372	72	25	,	,	PUNCT
cet-14372	72	26	up	up	ADP
cet-14372	72	27	to	to	ADP
cet-14372	72	28	a	a	DET
cet-14372	72	29	maximum	maximum	NOUN
cet-14372	72	30	of	of	ADP
cet-14372	72	31	four	four	NUM
cet-14372	72	32	;	;	PUNCT
cet-14372	72	33	3	3	NUM
cet-14372	72	34	.	.	NOUN
cet-14372	72	35	five	five	NUM
cet-14372	72	36	or	or	CCONJ
cet-14372	72	37	more	more	ADV
cet-14372	72	38	additional	additional	ADJ
cet-14372	72	39	activities	activity	NOUN
cet-14372	72	40	in	in	ADP
cet-14372	72	41	addition	addition	NOUN
cet-14372	72	42	to	to	ADP
cet-14372	72	43	the	the	DET
cet-14372	72	44	core	core	NOUN
cet-14372	72	45	activity	activity	NOUN
cet-14372	72	46	.	.	PUNCT
cet-14372	73	1	the	the	DET
cet-14372	73	2	geographical	geographical	ADJ
cet-14372	73	3	location	location	NOUN
cet-14372	73	4	of	of	ADP
cet-14372	73	5	the	the	DET
cet-14372	73	6	companies	company	NOUN
cet-14372	73	7	was	be	AUX
cet-14372	73	8	classified	classify	VERB
cet-14372	73	9	according	accord	VERB
cet-14372	73	10	to	to	ADP
cet-14372	73	11	the	the	DET
cet-14372	73	12	location	location	NOUN
cet-14372	73	13	of	of	ADP
cet-14372	73	14	their	their	PRON
cet-14372	73	15	headquarters	headquarters	NOUN
cet-14372	73	16	in	in	ADP
cet-14372	73	17	one	one	NUM
cet-14372	73	18	of	of	ADP
cet-14372	73	19	the	the	DET
cet-14372	73	20	nuts-2	nuts-2	NUM
cet-14372	73	21	regions	region	NOUN
cet-14372	73	22	of	of	ADP
cet-14372	73	23	hungary	hungary	NOUN
cet-14372	73	24	,	,	PUNCT
cet-14372	73	25	in	in	ADP
cet-14372	73	26	the	the	DET
cet-14372	73	27	order	order	NOUN
cet-14372	73	28	usually	usually	ADV
cet-14372	73	29	used	use	VERB
cet-14372	73	30	by	by	ADP
cet-14372	73	31	the	the	DET
cet-14372	73	32	hungarian	hungarian	ADJ
cet-14372	73	33	central	central	ADJ
cet-14372	73	34	statistical	statistical	ADJ
cet-14372	73	35	office	office	NOUN
cet-14372	73	36	:	:	PUNCT
cet-14372	73	37	1	1	X
cet-14372	73	38	.	.	X
cet-14372	73	39	budapest	budapest	NOUN
cet-14372	73	40	;	;	PUNCT
cet-14372	73	41	2	2	X
cet-14372	73	42	.	.	X
cet-14372	73	43	pest	pest	NOUN
cet-14372	73	44	;	;	PUNCT
cet-14372	73	45	3	3	X
cet-14372	73	46	.	.	X
cet-14372	73	47	central	central	ADJ
cet-14372	73	48	transdanubia	transdanubia	NOUN
cet-14372	73	49	;	;	PUNCT
cet-14372	73	50	4	4	X
cet-14372	73	51	.	.	X
cet-14372	73	52	western	western	ADJ
cet-14372	73	53	transdanubia	transdanubia	NOUN
cet-14372	73	54	;	;	PUNCT
cet-14372	73	55	5	5	X
cet-14372	73	56	.	.	X
cet-14372	73	57	southern	southern	ADJ
cet-14372	73	58	transdanubia	transdanubia	PROPN
cet-14372	73	59	;	;	PUNCT
cet-14372	73	60	6	6	NUM
cet-14372	73	61	.	.	X
cet-14372	73	62	northern	northern	ADJ
cet-14372	73	63	hungary	hungary	PROPN
cet-14372	73	64	;	;	PUNCT
cet-14372	73	65	7	7	X
cet-14372	73	66	.	.	X
cet-14372	73	67	northern	northern	ADJ
cet-14372	73	68	great	great	ADJ
cet-14372	73	69	plain	plain	ADJ
cet-14372	73	70	;	;	PUNCT
cet-14372	73	71	8	8	NUM
cet-14372	73	72	.	.	X
cet-14372	73	73	southern	southern	ADJ
cet-14372	73	74	great	great	ADJ
cet-14372	73	75	plain	plain	ADV
cet-14372	73	76	.	.	PUNCT
cet-14372	74	1	the	the	DET
cet-14372	74	2	dependent	dependent	ADJ
cet-14372	74	3	variable	variable	NOUN
cet-14372	74	4	assigned	assign	VERB
cet-14372	74	5	to	to	ADP
cet-14372	74	6	each	each	DET
cet-14372	74	7	independent	independent	ADJ
cet-14372	74	8	variable	variable	NOUN
cet-14372	74	9	is	be	AUX
cet-14372	74	10	the	the	DET
cet-14372	74	11	quality	quality	NOUN
cet-14372	74	12	of	of	ADP
cet-14372	74	13	companies	company	NOUN
cet-14372	74	14	'	'	PART
cet-14372	74	15	sustainability	sustainability	NOUN
cet-14372	74	16	reporting	reporting	NOUN
cet-14372	74	17	.	.	PUNCT
cet-14372	75	1	these	these	PRON
cet-14372	75	2	are	be	AUX
cet-14372	75	3	ordinal	ordinal	ADJ
cet-14372	75	4	data	datum	NOUN
cet-14372	75	5	,	,	PUNCT
cet-14372	75	6	so	so	ADV
cet-14372	75	7	,	,	PUNCT
cet-14372	75	8	as	as	ADP
cet-14372	75	9	above	above	ADV
cet-14372	75	10	,	,	PUNCT
cet-14372	75	11	they	they	PRON
cet-14372	75	12	have	have	AUX
cet-14372	75	13	been	be	AUX
cet-14372	75	14	coded	code	VERB
cet-14372	75	15	according	accord	VERB
cet-14372	75	16	to	to	ADP
cet-14372	75	17	the	the	DET
cet-14372	75	18	content	content	NOUN
cet-14372	75	19	of	of	ADP
cet-14372	75	20	the	the	DET
cet-14372	75	21	website	website	NOUN
cet-14372	75	22	,	,	PUNCT
cet-14372	75	23	as	as	SCONJ
cet-14372	75	24	follows	follow	VERB
cet-14372	75	25	:	:	PUNCT
cet-14372	76	1	1	1	X
cet-14372	76	2	.	.	X
cet-14372	76	3	no	no	DET
cet-14372	76	4	information	information	NOUN
cet-14372	76	5	on	on	ADP
cet-14372	76	6	sustainability	sustainability	NOUN
cet-14372	76	7	efforts	effort	NOUN
cet-14372	76	8	is	be	AUX
cet-14372	76	9	published	publish	VERB
cet-14372	76	10	;	;	PUNCT
cet-14372	76	11	2	2	X
cet-14372	76	12	.	.	X
cet-14372	76	13	documents	document	NOUN
cet-14372	76	14	and	and	CCONJ
cet-14372	76	15	certifications	certification	NOUN
cet-14372	76	16	that	that	PRON
cet-14372	76	17	companies	company	NOUN
cet-14372	76	18	are	be	AUX
cet-14372	76	19	required	require	VERB
cet-14372	76	20	to	to	PART
cet-14372	76	21	produce	produce	VERB
cet-14372	76	22	are	be	AUX
cet-14372	76	23	published	publish	VERB
cet-14372	76	24	;	;	PUNCT
cet-14372	76	25	3	3	X
cet-14372	76	26	.	.	X
cet-14372	76	27	sustainability	sustainability	NOUN
cet-14372	76	28	-	-	PUNCT
cet-14372	76	29	related	relate	VERB
cet-14372	76	30	information	information	NOUN
cet-14372	76	31	is	be	AUX
cet-14372	76	32	displayed	display	VERB
cet-14372	76	33	indirectly	indirectly	ADV
cet-14372	76	34	or	or	CCONJ
cet-14372	76	35	as	as	ADP
cet-14372	76	36	other	other	ADJ
cet-14372	76	37	content	content	NOUN
cet-14372	76	38	;	;	PUNCT
cet-14372	76	39	4	4	X
cet-14372	76	40	.	.	X
cet-14372	77	1	in	in	ADP
cet-14372	77	2	addition	addition	NOUN
cet-14372	77	3	to	to	ADP
cet-14372	77	4	the	the	DET
cet-14372	77	5	mandatory	mandatory	ADJ
cet-14372	77	6	documents	document	NOUN
cet-14372	77	7	,	,	PUNCT
cet-14372	77	8	the	the	DET
cet-14372	77	9	website	website	NOUN
cet-14372	77	10	also	also	ADV
cet-14372	77	11	provides	provide	VERB
cet-14372	77	12	other	other	ADJ
cet-14372	77	13	information	information	NOUN
cet-14372	77	14	and	and	CCONJ
cet-14372	77	15	documents	document	NOUN
cet-14372	77	16	on	on	ADP
cet-14372	77	17	sustainability	sustainability	NOUN
cet-14372	77	18	.	.	PUNCT
cet-14372	78	1	due	due	ADP
cet-14372	78	2	to	to	ADP
cet-14372	78	3	differences	difference	NOUN
cet-14372	78	4	in	in	ADP
cet-14372	78	5	the	the	DET
cet-14372	78	6	magnitude	magnitude	NOUN
cet-14372	78	7	and	and	CCONJ
cet-14372	78	8	unit	unit	NOUN
cet-14372	78	9	of	of	ADP
cet-14372	78	10	measurement	measurement	NOUN
cet-14372	78	11	of	of	ADP
cet-14372	78	12	some	some	DET
cet-14372	78	13	variables	variable	NOUN
cet-14372	78	14	,	,	PUNCT
cet-14372	78	15	the	the	DET
cet-14372	78	16	data	datum	NOUN
cet-14372	78	17	have	have	AUX
cet-14372	78	18	been	be	AUX
cet-14372	78	19	standardised	standardise	VERB
cet-14372	78	20	.	.	PUNCT
cet-14372	79	1	3	3	X
cet-14372	79	2	.	.	NOUN
cet-14372	79	3	results	result	NOUN
cet-14372	79	4	and	and	CCONJ
cet-14372	79	5	discussion	discussion	NOUN
cet-14372	79	6	according	accord	VERB
cet-14372	79	7	to	to	ADP
cet-14372	79	8	the	the	DET
cet-14372	79	9	data	datum	NOUN
cet-14372	79	10	of	of	ADP
cet-14372	79	11	the	the	DET
cet-14372	79	12	national	national	ADJ
cet-14372	79	13	tax	tax	NOUN
cet-14372	79	14	and	and	CCONJ
cet-14372	79	15	customs	customs	PROPN
cet-14372	79	16	administration	administration	NOUN
cet-14372	79	17	in	in	ADP
cet-14372	79	18	hungary	hungary	PROPN
cet-14372	79	19	for	for	ADP
cet-14372	79	20	2021	2021	NUM
cet-14372	79	21	,	,	PUNCT
cet-14372	79	22	nine	nine	NUM
cet-14372	79	23	forestry	forestry	NOUN
cet-14372	79	24	and	and	CCONJ
cet-14372	79	25	seventeen	seventeen	NUM
cet-14372	79	26	agricultural	agricultural	ADJ
cet-14372	79	27	companies	company	NOUN
cet-14372	79	28	meet	meet	VERB
cet-14372	79	29	the	the	DET
cet-14372	79	30	parameters	parameter	NOUN
cet-14372	79	31	set	set	VERB
cet-14372	79	32	in	in	ADP
cet-14372	79	33	the	the	DET
cet-14372	79	34	methodology	methodology	NOUN
cet-14372	79	35	.	.	PUNCT
cet-14372	80	1	all	all	DET
cet-14372	80	2	forestry	forestry	NOUN
cet-14372	80	3	companies	company	NOUN
cet-14372	80	4	and	and	CCONJ
cet-14372	80	5	nine	nine	NUM
cet-14372	80	6	agricultural	agricultural	ADJ
cet-14372	80	7	companies	company	NOUN
cet-14372	80	8	operate	operate	VERB
cet-14372	80	9	as	as	ADP
cet-14372	80	10	private	private	ADJ
cet-14372	80	11	limited	limited	ADJ
cet-14372	80	12	companies	company	NOUN
cet-14372	80	13	,	,	PUNCT
cet-14372	80	14	while	while	SCONJ
cet-14372	80	15	the	the	DET
cet-14372	80	16	other	other	ADJ
cet-14372	80	17	eight	eight	NUM
cet-14372	80	18	operate	operate	NOUN
cet-14372	80	19	as	as	ADP
cet-14372	80	20	limited	limited	ADJ
cet-14372	80	21	liability	liability	NOUN
cet-14372	80	22	companies	company	NOUN
cet-14372	80	23	.	.	PUNCT
cet-14372	81	1	3.1	3.1	NUM
cet-14372	81	2	the	the	DET
cet-14372	81	3	main	main	ADJ
cet-14372	81	4	characteristics	characteristic	NOUN
cet-14372	81	5	and	and	CCONJ
cet-14372	81	6	financial	financial	ADJ
cet-14372	81	7	parameters	parameter	NOUN
cet-14372	81	8	of	of	ADP
cet-14372	81	9	the	the	DET
cet-14372	81	10	companies	company	NOUN
cet-14372	81	11	surveyed	survey	VERB
cet-14372	81	12	in	in	ADP
cet-14372	81	13	terms	term	NOUN
cet-14372	81	14	of	of	ADP
cet-14372	81	15	ownership	ownership	NOUN
cet-14372	81	16	,	,	PUNCT
cet-14372	81	17	the	the	DET
cet-14372	81	18	forestry	forestry	NOUN
cet-14372	81	19	companies	company	NOUN
cet-14372	81	20	are	be	AUX
cet-14372	81	21	100	100	NUM
cet-14372	81	22	%	%	NOUN
cet-14372	81	23	state	state	NOUN
cet-14372	81	24	-	-	PUNCT
cet-14372	81	25	owned	own	VERB
cet-14372	81	26	,	,	PUNCT
cet-14372	81	27	two	two	NUM
cet-14372	81	28	of	of	ADP
cet-14372	81	29	the	the	DET
cet-14372	81	30	agricultural	agricultural	ADJ
cet-14372	81	31	companies	company	NOUN
cet-14372	81	32	are	be	AUX
cet-14372	81	33	fully	fully	ADV
cet-14372	81	34	foreign	foreign	ADJ
cet-14372	81	35	-	-	PUNCT
cet-14372	81	36	owned	own	VERB
cet-14372	81	37	,	,	PUNCT
cet-14372	81	38	the	the	DET
cet-14372	81	39	rest	rest	NOUN
cet-14372	81	40	are	be	AUX
cet-14372	81	41	hungarian	hungarian	NOUN
cet-14372	81	42	-	-	PUNCT
cet-14372	81	43	owned	own	VERB
cet-14372	81	44	.	.	PUNCT
cet-14372	82	1	495	495	NUM
cet-14372	82	2	while	while	SCONJ
cet-14372	82	3	forestry	forestry	NOUN
cet-14372	82	4	companies	company	NOUN
cet-14372	82	5	have	have	VERB
cet-14372	82	6	an	an	DET
cet-14372	82	7	average	average	NOUN
cet-14372	82	8	of	of	ADP
cet-14372	82	9	410	410	NUM
cet-14372	82	10	employees	employee	NOUN
cet-14372	82	11	,	,	PUNCT
cet-14372	82	12	agricultural	agricultural	ADJ
cet-14372	82	13	companies	company	NOUN
cet-14372	82	14	employ	employ	VERB
cet-14372	82	15	an	an	DET
cet-14372	82	16	average	average	NOUN
cet-14372	82	17	of	of	ADP
cet-14372	82	18	301	301	NUM
cet-14372	82	19	people	people	NOUN
cet-14372	82	20	.	.	PUNCT
cet-14372	83	1	the	the	DET
cet-14372	83	2	average	average	ADJ
cet-14372	83	3	annual	annual	ADJ
cet-14372	83	4	net	net	ADJ
cet-14372	83	5	turnover	turnover	NOUN
cet-14372	83	6	of	of	ADP
cet-14372	83	7	agricultural	agricultural	ADJ
cet-14372	83	8	companies	company	NOUN
cet-14372	83	9	is	be	AUX
cet-14372	83	10	about	about	ADV
cet-14372	83	11	3.5	3.5	NUM
cet-14372	83	12	times	time	NOUN
cet-14372	83	13	higher	high	ADJ
cet-14372	83	14	than	than	ADP
cet-14372	83	15	that	that	PRON
cet-14372	83	16	of	of	ADP
cet-14372	83	17	forestry	forestry	NOUN
cet-14372	83	18	companies	company	NOUN
cet-14372	83	19	,	,	PUNCT
cet-14372	83	20	and	and	CCONJ
cet-14372	83	21	there	there	PRON
cet-14372	83	22	is	be	VERB
cet-14372	83	23	also	also	ADV
cet-14372	83	24	a	a	DET
cet-14372	83	25	significant	significant	ADJ
cet-14372	83	26	difference	difference	NOUN
cet-14372	83	27	in	in	ADP
cet-14372	83	28	the	the	DET
cet-14372	83	29	average	average	ADJ
cet-14372	83	30	balance	balance	NOUN
cet-14372	83	31	sheet	sheet	NOUN
cet-14372	83	32	total	total	NOUN
cet-14372	83	33	(	(	PUNCT
cet-14372	83	34	2.3	2.3	NUM
cet-14372	83	35	times	time	NOUN
cet-14372	83	36	)	)	PUNCT
cet-14372	83	37	and	and	CCONJ
cet-14372	83	38	the	the	DET
cet-14372	83	39	average	average	ADJ
cet-14372	83	40	value	value	NOUN
cet-14372	83	41	of	of	ADP
cet-14372	83	42	equity	equity	NOUN
cet-14372	83	43	(	(	PUNCT
cet-14372	83	44	1.8	1.8	NUM
cet-14372	83	45	times	time	NOUN
cet-14372	83	46	)	)	PUNCT
cet-14372	83	47	.	.	PUNCT
cet-14372	84	1	the	the	DET
cet-14372	84	2	average	average	ADJ
cet-14372	84	3	value	value	NOUN
cet-14372	84	4	of	of	ADP
cet-14372	84	5	share	share	NOUN
cet-14372	84	6	capital	capital	NOUN
cet-14372	84	7	is	be	AUX
cet-14372	84	8	similar	similar	ADJ
cet-14372	84	9	for	for	ADP
cet-14372	84	10	the	the	DET
cet-14372	84	11	two	two	NUM
cet-14372	84	12	groups	group	NOUN
cet-14372	84	13	of	of	ADP
cet-14372	84	14	surveyed	survey	VERB
cet-14372	84	15	companies	company	NOUN
cet-14372	84	16	.	.	PUNCT
cet-14372	85	1	in	in	ADP
cet-14372	85	2	addition	addition	NOUN
cet-14372	85	3	to	to	ADP
cet-14372	85	4	the	the	DET
cet-14372	85	5	average	average	ADJ
cet-14372	85	6	data	datum	NOUN
cet-14372	85	7	,	,	PUNCT
cet-14372	85	8	the	the	DET
cet-14372	85	9	aggregated	aggregate	VERB
cet-14372	85	10	values	value	NOUN
cet-14372	85	11	are	be	AUX
cet-14372	85	12	also	also	ADV
cet-14372	85	13	shown	show	VERB
cet-14372	85	14	in	in	ADP
cet-14372	85	15	table	table	NOUN
cet-14372	85	16	1	1	NUM
cet-14372	85	17	.	.	PUNCT
cet-14372	85	18	table	table	NOUN
cet-14372	85	19	1	1	NUM
cet-14372	85	20	:	:	PUNCT
cet-14372	85	21	financial	financial	ADJ
cet-14372	85	22	characteristics	characteristic	NOUN
cet-14372	85	23	of	of	ADP
cet-14372	85	24	the	the	DET
cet-14372	85	25	surveyed	survey	VERB
cet-14372	85	26	companies	company	NOUN
cet-14372	85	27	(	(	PUNCT
cet-14372	85	28	2021	2021	NUM
cet-14372	85	29	)	)	PUNCT
cet-14372	85	30	companies	company	NOUN
cet-14372	85	31	examined	examine	VERB
cet-14372	85	32	average	average	ADJ
cet-14372	85	33	statistical	statistical	ADJ
cet-14372	85	34	headcount	headcount	NOUN
cet-14372	85	35	(	(	PUNCT
cet-14372	85	36	persons	person	NOUN
cet-14372	85	37	)	)	PUNCT
cet-14372	85	38	average	average	ADJ
cet-14372	85	39	annual	annual	ADJ
cet-14372	85	40	net	net	ADJ
cet-14372	85	41	turnover	turnover	NOUN
cet-14372	85	42	(	(	PUNCT
cet-14372	85	43	thousand	thousand	NUM
cet-14372	85	44	huf	huf	NOUN
cet-14372	85	45	)	)	PUNCT
cet-14372	85	46	average	average	ADJ
cet-14372	85	47	balance	balance	NOUN
cet-14372	85	48	sheet	sheet	NOUN
cet-14372	85	49	total	total	NOUN
cet-14372	85	50	(	(	PUNCT
cet-14372	85	51	thousand	thousand	NUM
cet-14372	85	52	huf	huf	NOUN
cet-14372	85	53	)	)	PUNCT
cet-14372	85	54	average	average	ADJ
cet-14372	85	55	value	value	NOUN
cet-14372	85	56	of	of	ADP
cet-14372	85	57	equity	equity	NOUN
cet-14372	85	58	(	(	PUNCT
cet-14372	85	59	thousand	thousand	NUM
cet-14372	85	60	huf	huf	NOUN
cet-14372	85	61	)	)	PUNCT
cet-14372	85	62	average	average	ADJ
cet-14372	85	63	value	value	NOUN
cet-14372	85	64	of	of	ADP
cet-14372	85	65	share	share	NOUN
cet-14372	85	66	capital	capital	NOUN
cet-14372	85	67	(	(	PUNCT
cet-14372	85	68	thousand	thousand	NUM
cet-14372	85	69	huf	huf	NOUN
cet-14372	85	70	)	)	PUNCT
cet-14372	85	71	forestry	forestry	NOUN
cet-14372	85	72	companies	company	NOUN
cet-14372	85	73	410	410	NUM
cet-14372	85	74	6,396,626	6,396,626	NUM
cet-14372	85	75	10,405,129	10,405,129	NUM
cet-14372	85	76	7,507,036	7,507,036	NUM
cet-14372	85	77	2,061,908	2,061,908	NUM
cet-14372	85	78	agricultural	agricultural	ADJ
cet-14372	85	79	companies	company	NOUN
cet-14372	85	80	301	301	NUM
cet-14372	85	81	22,662,744	22,662,744	NUM
cet-14372	85	82	24,233,955	24,233,955	NUM
cet-14372	85	83	13,835,061	13,835,061	NUM
cet-14372	85	84	2,679,480	2,679,480	NUM
cet-14372	85	85	companies	company	NOUN
cet-14372	85	86	examined	examine	VERB
cet-14372	85	87	total	total	ADJ
cet-14372	85	88	statistical	statistical	ADJ
cet-14372	85	89	headcount	headcount	NOUN
cet-14372	85	90	(	(	PUNCT
cet-14372	85	91	persons	person	NOUN
cet-14372	85	92	)	)	PUNCT
cet-14372	85	93	total	total	ADJ
cet-14372	85	94	annual	annual	ADJ
cet-14372	85	95	net	net	ADJ
cet-14372	85	96	turnover	turnover	NOUN
cet-14372	85	97	(	(	PUNCT
cet-14372	85	98	huf	huf	NOUN
cet-14372	85	99	thousand	thousand	NUM
cet-14372	85	100	)	)	PUNCT
cet-14372	85	101	total	total	ADJ
cet-14372	85	102	balance	balance	NOUN
cet-14372	85	103	sheet	sheet	NOUN
cet-14372	85	104	total	total	NOUN
cet-14372	85	105	(	(	PUNCT
cet-14372	86	1	huf	huf	NOUN
cet-14372	86	2	thousand	thousand	NUM
cet-14372	86	3	)	)	PUNCT
cet-14372	86	4	total	total	ADJ
cet-14372	86	5	equity	equity	NOUN
cet-14372	86	6	(	(	PUNCT
cet-14372	86	7	huf	huf	PROPN
cet-14372	86	8	thousand	thousand	NUM
cet-14372	86	9	)	)	PUNCT
cet-14372	86	10	total	total	ADJ
cet-14372	86	11	subscribed	subscribe	VERB
cet-14372	86	12	capital	capital	NOUN
cet-14372	86	13	(	(	PUNCT
cet-14372	86	14	huf	huf	NOUN
cet-14372	86	15	thousand	thousand	NUM
cet-14372	86	16	)	)	PUNCT
cet-14372	86	17	forestry	forestry	NOUN
cet-14372	86	18	companies	company	NOUN
cet-14372	86	19	4,096	4,096	NUM
cet-14372	86	20	63,966,264	63,966,264	NUM
cet-14372	86	21	104,051,288	104,051,288	NUM
cet-14372	86	22	75,070,363	75,070,363	NUM
cet-14372	86	23	20,619,078	20,619,078	NUM
cet-14372	86	24	agricultural	agricultural	ADJ
cet-14372	86	25	companies	company	NOUN
cet-14372	86	26	5,121	5,121	NUM
cet-14372	86	27	385,266,648	385,266,648	NUM
cet-14372	86	28	411,977,234	411,977,234	NUM
cet-14372	86	29	235,196,045	235,196,045	NUM
cet-14372	86	30	45,551,167	45,551,167	NUM
cet-14372	86	31	source	source	NOUN
cet-14372	86	32	:	:	PUNCT
cet-14372	86	33	database	database	NOUN
cet-14372	86	34	containing	contain	VERB
cet-14372	86	35	financial	financial	ADJ
cet-14372	86	36	management	management	NOUN
cet-14372	86	37	data	datum	NOUN
cet-14372	86	38	provided	provide	VERB
cet-14372	86	39	by	by	ADP
cet-14372	86	40	the	the	DET
cet-14372	86	41	national	national	ADJ
cet-14372	86	42	tax	tax	NOUN
cet-14372	86	43	and	and	CCONJ
cet-14372	86	44	customs	customs	PROPN
cet-14372	86	45	administration	administration	NOUN
cet-14372	86	46	to	to	ADP
cet-14372	86	47	the	the	DET
cet-14372	86	48	institute	institute	NOUN
cet-14372	86	49	of	of	ADP
cet-14372	86	50	agricultural	agricultural	ADJ
cet-14372	86	51	economics	economic	NOUN
cet-14372	86	52	the	the	DET
cet-14372	86	53	annual	annual	ADJ
cet-14372	86	54	net	net	ADJ
cet-14372	86	55	turnover	turnover	NOUN
cet-14372	86	56	of	of	ADP
cet-14372	86	57	the	the	DET
cet-14372	86	58	sampled	sample	VERB
cet-14372	86	59	companies	company	NOUN
cet-14372	86	60	in	in	ADP
cet-14372	86	61	2021	2021	NUM
cet-14372	86	62	is	be	AUX
cet-14372	86	63	shown	show	VERB
cet-14372	86	64	in	in	ADP
cet-14372	86	65	figure	figure	NOUN
cet-14372	86	66	1a	1a	NOUN
cet-14372	86	67	and	and	CCONJ
cet-14372	86	68	figure	figure	VERB
cet-14372	86	69	1b	1b	NUM
cet-14372	86	70	.	.	PUNCT
cet-14372	87	1	the	the	DET
cet-14372	87	2	forestry	forestry	NOUN
cet-14372	87	3	companies	company	NOUN
cet-14372	87	4	in	in	ADP
cet-14372	87	5	the	the	DET
cet-14372	87	6	sample	sample	NOUN
cet-14372	87	7	represent	represent	VERB
cet-14372	87	8	29	29	NUM
cet-14372	87	9	%	%	NOUN
cet-14372	87	10	of	of	ADP
cet-14372	87	11	the	the	DET
cet-14372	87	12	net	net	ADJ
cet-14372	87	13	turnover	turnover	NOUN
cet-14372	87	14	of	of	ADP
cet-14372	87	15	all	all	DET
cet-14372	87	16	hungarian	hungarian	ADJ
cet-14372	87	17	forestry	forestry	NOUN
cet-14372	87	18	corporate	corporate	ADJ
cet-14372	87	19	enterprises	enterprise	NOUN
cet-14372	87	20	,	,	PUNCT
cet-14372	87	21	and	and	CCONJ
cet-14372	87	22	the	the	DET
cet-14372	87	23	agricultural	agricultural	ADJ
cet-14372	87	24	companies	company	NOUN
cet-14372	87	25	represent	represent	VERB
cet-14372	87	26	14	14	NUM
cet-14372	87	27	%	%	NOUN
cet-14372	87	28	of	of	ADP
cet-14372	87	29	the	the	DET
cet-14372	87	30	net	net	ADJ
cet-14372	87	31	turnover	turnover	NOUN
cet-14372	87	32	of	of	ADP
cet-14372	87	33	all	all	DET
cet-14372	87	34	agricultural	agricultural	ADJ
cet-14372	87	35	corporate	corporate	ADJ
cet-14372	87	36	enterprises	enterprise	NOUN
cet-14372	87	37	.	.	PUNCT
cet-14372	88	1	figure	figure	VERB
cet-14372	88	2	1	1	NUM
cet-14372	88	3	:	:	PUNCT
cet-14372	88	4	evolution	evolution	NOUN
cet-14372	88	5	of	of	ADP
cet-14372	88	6	annual	annual	ADJ
cet-14372	88	7	net	net	ADJ
cet-14372	88	8	turnover	turnover	NOUN
cet-14372	88	9	of	of	ADP
cet-14372	88	10	the	the	DET
cet-14372	88	11	surveyed	survey	VERB
cet-14372	88	12	agricultural	agricultural	ADJ
cet-14372	88	13	(	(	PUNCT
cet-14372	88	14	a	a	NOUN
cet-14372	88	15	)	)	PUNCT
cet-14372	88	16	and	and	CCONJ
cet-14372	88	17	forestry	forestry	NOUN
cet-14372	88	18	(	(	PUNCT
cet-14372	88	19	b	b	NOUN
cet-14372	88	20	)	)	PUNCT
cet-14372	88	21	companies	company	NOUN
cet-14372	88	22	(	(	PUNCT
cet-14372	88	23	2021	2021	NUM
cet-14372	88	24	)	)	PUNCT
cet-14372	88	25	source	source	NOUN
cet-14372	88	26	:	:	PUNCT
cet-14372	88	27	data	datum	NOUN
cet-14372	88	28	from	from	ADP
cet-14372	88	29	the	the	DET
cet-14372	88	30	institute	institute	NOUN
cet-14372	88	31	of	of	ADP
cet-14372	88	32	agricultural	agricultural	ADJ
cet-14372	88	33	economics	economic	NOUN
cet-14372	88	34	financial	financial	ADJ
cet-14372	88	35	report	report	NOUN
cet-14372	88	36	2021	2021	NUM
cet-14372	88	37	3.2	3.2	NUM
cet-14372	88	38	sustainability	sustainability	NOUN
cet-14372	88	39	information	information	NOUN
cet-14372	88	40	of	of	ADP
cet-14372	88	41	the	the	DET
cet-14372	88	42	companies	company	NOUN
cet-14372	88	43	surveyed	survey	VERB
cet-14372	88	44	the	the	DET
cet-14372	88	45	rating	rating	NOUN
cet-14372	88	46	forms	form	NOUN
cet-14372	88	47	and	and	CCONJ
cet-14372	88	48	frequency	frequency	NOUN
cet-14372	88	49	of	of	ADP
cet-14372	88	50	sustainability	sustainability	NOUN
cet-14372	88	51	information	information	NOUN
cet-14372	88	52	for	for	ADP
cet-14372	88	53	the	the	DET
cet-14372	88	54	sampled	sample	VERB
cet-14372	88	55	companies	company	NOUN
cet-14372	88	56	are	be	AUX
cet-14372	88	57	presented	present	VERB
cet-14372	88	58	in	in	ADP
cet-14372	88	59	table	table	NOUN
cet-14372	88	60	2	2	NUM
cet-14372	88	61	.	.	NOUN
cet-14372	88	62	out	out	ADP
cet-14372	88	63	of	of	ADP
cet-14372	88	64	twenty	twenty	NUM
cet-14372	88	65	-	-	PUNCT
cet-14372	88	66	six	six	NUM
cet-14372	88	67	companies	company	NOUN
cet-14372	88	68	,	,	PUNCT
cet-14372	88	69	only	only	ADV
cet-14372	88	70	three	three	NUM
cet-14372	88	71	agricultural	agricultural	ADJ
cet-14372	88	72	companies	company	NOUN
cet-14372	88	73	were	be	AUX
cet-14372	88	74	found	find	VERB
cet-14372	88	75	to	to	PART
cet-14372	88	76	have	have	VERB
cet-14372	88	77	no	no	DET
cet-14372	88	78	sustainability	sustainability	NOUN
cet-14372	88	79	-	-	PUNCT
cet-14372	88	80	related	relate	VERB
cet-14372	88	81	content	content	NOUN
cet-14372	88	82	.	.	PUNCT
cet-14372	89	1	forestry	forestry	NOUN
cet-14372	89	2	companies	company	NOUN
cet-14372	89	3	,	,	PUNCT
cet-14372	89	4	by	by	ADP
cet-14372	89	5	the	the	DET
cet-14372	89	6	very	very	ADJ
cet-14372	89	7	nature	nature	NOUN
cet-14372	89	8	of	of	ADP
cet-14372	89	9	their	their	PRON
cet-14372	89	10	activities	activity	NOUN
cet-14372	89	11	,	,	PUNCT
cet-14372	89	12	are	be	AUX
cet-14372	89	13	more	more	ADV
cet-14372	89	14	attentive	attentive	ADJ
cet-14372	89	15	to	to	ADP
cet-14372	89	16	the	the	DET
cet-14372	89	17	disclosure	disclosure	NOUN
cet-14372	89	18	of	of	ADP
cet-14372	89	19	this	this	DET
cet-14372	89	20	type	type	NOUN
cet-14372	89	21	of	of	ADP
cet-14372	89	22	information	information	NOUN
cet-14372	89	23	.	.	PUNCT
cet-14372	90	1	for	for	ADP
cet-14372	90	2	these	these	DET
cet-14372	90	3	companies	company	NOUN
cet-14372	90	4	,	,	PUNCT
cet-14372	90	5	in	in	ADP
cet-14372	90	6	addition	addition	NOUN
cet-14372	90	7	to	to	ADP
cet-14372	90	8	the	the	DET
cet-14372	90	9	mandatory	mandatory	ADJ
cet-14372	90	10	documents	document	NOUN
cet-14372	90	11	(	(	PUNCT
cet-14372	90	12	energy	energy	NOUN
cet-14372	90	13	specialist	specialist	NOUN
cet-14372	90	14	report	report	NOUN
cet-14372	90	15	)	)	PUNCT
cet-14372	90	16	,	,	PUNCT
cet-14372	90	17	iso	iso	NOUN
cet-14372	90	18	50001	50001	NUM
cet-14372	90	19	,	,	PUNCT
cet-14372	90	20	iso	iso	NOUN
cet-14372	90	21	14001	14001	NUM
cet-14372	90	22	and	and	CCONJ
cet-14372	90	23	fsc	fsc	PROPN
cet-14372	90	24	certification	certification	NOUN
cet-14372	90	25	are	be	AUX
cet-14372	90	26	typically	typically	ADV
cet-14372	90	27	available	available	ADJ
cet-14372	90	28	on	on	ADP
cet-14372	90	29	their	their	PRON
cet-14372	90	30	websites	website	NOUN
cet-14372	90	31	.	.	PUNCT
cet-14372	91	1	in	in	ADP
cet-14372	91	2	many	many	ADJ
cet-14372	91	3	cases	case	NOUN
cet-14372	91	4	,	,	PUNCT
cet-14372	91	5	they	they	PRON
cet-14372	91	6	disclose	disclose	VERB
cet-14372	91	7	their	their	PRON
cet-14372	91	8	membership	membership	NOUN
cet-14372	91	9	in	in	ADP
cet-14372	91	10	various	various	ADJ
cet-14372	91	11	sustainability	sustainability	NOUN
cet-14372	91	12	,	,	PUNCT
cet-14372	91	13	environmental	environmental	ADJ
cet-14372	91	14	,	,	PUNCT
cet-14372	91	15	nature	nature	NOUN
cet-14372	91	16	conservation	conservation	NOUN
cet-14372	91	17	and	and	CCONJ
cet-14372	91	18	animal	animal	NOUN
cet-14372	91	19	welfare	welfare	NOUN
cet-14372	91	20	385,267	385,267	NUM
cet-14372	91	21	,	,	PUNCT
cet-14372	91	22	14	14	NUM
cet-14372	91	23	%	%	NOUN
cet-14372	91	24	2,323,36	2,323,36	NUM
cet-14372	91	25	5	5	NUM
cet-14372	91	26	,	,	PUNCT
cet-14372	91	27	86	86	NUM
cet-14372	91	28	%	%	NOUN
cet-14372	91	29	1a	1a	NOUN
cet-14372	91	30	:	:	PUNCT
cet-14372	91	31	annual	annual	ADJ
cet-14372	91	32	net	net	ADJ
cet-14372	91	33	turnover	turnover	NOUN
cet-14372	91	34	(	(	PUNCT
cet-14372	91	35	huf	huf	NOUN
cet-14372	91	36	million	million	NUM
cet-14372	91	37	,	,	PUNCT
cet-14372	91	38	%	%	INTJ
cet-14372	91	39	)	)	PUNCT
cet-14372	91	40	surveyed	survey	VERB
cet-14372	91	41	agricultural	agricultural	ADJ
cet-14372	91	42	companies	company	NOUN
cet-14372	91	43	all	all	DET
cet-14372	91	44	agricultural	agricultural	ADJ
cet-14372	91	45	companies	company	NOUN
cet-14372	91	46	63,966	63,966	NUM
cet-14372	91	47	,	,	PUNCT
cet-14372	91	48	29	29	NUM
cet-14372	91	49	%	%	NOUN
cet-14372	91	50	157,195	157,195	NUM
cet-14372	91	51	,	,	PUNCT
cet-14372	91	52	71	71	NUM
cet-14372	91	53	%	%	NOUN
cet-14372	91	54	1b	1b	NUM
cet-14372	91	55	:	:	PUNCT
cet-14372	91	56	annual	annual	ADJ
cet-14372	91	57	net	net	ADJ
cet-14372	91	58	turnover	turnover	NOUN
cet-14372	91	59	(	(	PUNCT
cet-14372	91	60	huf	huf	NOUN
cet-14372	91	61	million	million	NUM
cet-14372	91	62	,	,	PUNCT
cet-14372	91	63	%	%	INTJ
cet-14372	91	64	)	)	PUNCT
cet-14372	91	65	surveyed	survey	VERB
cet-14372	91	66	forestry	forestry	NOUN
cet-14372	91	67	companies	company	NOUN
cet-14372	91	68	all	all	DET
cet-14372	91	69	forestry	forestry	NOUN
cet-14372	91	70	companies	company	NOUN
cet-14372	91	71	496	496	NUM
cet-14372	91	72	programmes	programme	NOUN
cet-14372	91	73	.	.	PUNCT
cet-14372	92	1	in	in	ADP
cet-14372	92	2	the	the	DET
cet-14372	92	3	case	case	NOUN
cet-14372	92	4	of	of	ADP
cet-14372	92	5	agricultural	agricultural	ADJ
cet-14372	92	6	companies	company	NOUN
cet-14372	92	7	,	,	PUNCT
cet-14372	92	8	sustainability	sustainability	NOUN
cet-14372	92	9	efforts	effort	NOUN
cet-14372	92	10	are	be	AUX
cet-14372	92	11	most	most	ADV
cet-14372	92	12	typically	typically	ADV
cet-14372	92	13	expressed	express	VERB
cet-14372	92	14	indirectly	indirectly	ADV
cet-14372	92	15	or	or	CCONJ
cet-14372	92	16	in	in	ADP
cet-14372	92	17	other	other	ADJ
cet-14372	92	18	content	content	NOUN
cet-14372	92	19	(	(	PUNCT
cet-14372	92	20	11	11	NUM
cet-14372	92	21	cases	case	NOUN
cet-14372	92	22	)	)	PUNCT
cet-14372	92	23	.	.	PUNCT
cet-14372	93	1	only	only	ADV
cet-14372	93	2	one	one	NUM
cet-14372	93	3	company	company	NOUN
cet-14372	93	4	has	have	VERB
cet-14372	93	5	a	a	DET
cet-14372	93	6	detailed	detailed	ADJ
cet-14372	93	7	sustainability	sustainability	NOUN
cet-14372	93	8	report	report	NOUN
cet-14372	93	9	.	.	PUNCT
cet-14372	94	1	in	in	ADP
cet-14372	94	2	addition	addition	NOUN
cet-14372	94	3	to	to	ADP
cet-14372	94	4	the	the	DET
cet-14372	94	5	mandatory	mandatory	ADJ
cet-14372	94	6	reports	report	NOUN
cet-14372	94	7	,	,	PUNCT
cet-14372	94	8	iso	iso	NOUN
cet-14372	94	9	standards	standard	NOUN
cet-14372	94	10	,	,	PUNCT
cet-14372	94	11	good	good	ADJ
cet-14372	94	12	manufacturing	manufacturing	NOUN
cet-14372	94	13	and	and	CCONJ
cet-14372	94	14	hygiene	hygiene	NOUN
cet-14372	94	15	practices	practice	NOUN
cet-14372	94	16	,	,	PUNCT
cet-14372	94	17	and	and	CCONJ
cet-14372	94	18	quality	quality	NOUN
cet-14372	94	19	policy	policy	NOUN
cet-14372	94	20	objectives	objective	NOUN
cet-14372	94	21	are	be	AUX
cet-14372	94	22	used	use	VERB
cet-14372	94	23	to	to	PART
cet-14372	94	24	present	present	VERB
cet-14372	94	25	information	information	NOUN
cet-14372	94	26	on	on	ADP
cet-14372	94	27	sustainability	sustainability	NOUN
cet-14372	94	28	efforts	effort	NOUN
cet-14372	94	29	.	.	PUNCT
cet-14372	95	1	the	the	DET
cet-14372	95	2	better	well	ADJ
cet-14372	95	3	performance	performance	NOUN
cet-14372	95	4	of	of	ADP
cet-14372	95	5	forestry	forestry	NOUN
cet-14372	95	6	companies	company	NOUN
cet-14372	95	7	is	be	AUX
cet-14372	95	8	partly	partly	ADV
cet-14372	95	9	due	due	ADJ
cet-14372	95	10	to	to	ADP
cet-14372	95	11	the	the	DET
cet-14372	95	12	size	size	NOUN
cet-14372	95	13	of	of	ADP
cet-14372	95	14	their	their	PRON
cet-14372	95	15	operations	operation	NOUN
cet-14372	95	16	and	and	CCONJ
cet-14372	95	17	the	the	DET
cet-14372	95	18	fact	fact	NOUN
cet-14372	95	19	that	that	SCONJ
cet-14372	95	20	they	they	PRON
cet-14372	95	21	have	have	AUX
cet-14372	95	22	certificates	certificate	NOUN
cet-14372	95	23	that	that	PRON
cet-14372	95	24	contribute	contribute	VERB
cet-14372	95	25	directly	directly	ADV
cet-14372	95	26	or	or	CCONJ
cet-14372	95	27	indirectly	indirectly	ADV
cet-14372	95	28	to	to	ADP
cet-14372	95	29	the	the	DET
cet-14372	95	30	dissemination	dissemination	NOUN
cet-14372	95	31	of	of	ADP
cet-14372	95	32	sustainability	sustainability	NOUN
cet-14372	95	33	information	information	NOUN
cet-14372	95	34	.	.	PUNCT
cet-14372	96	1	table	table	NOUN
cet-14372	96	2	2	2	NUM
cet-14372	96	3	:	:	PUNCT
cet-14372	97	1	sustainability	sustainability	NOUN
cet-14372	97	2	information	information	NOUN
cet-14372	97	3	of	of	ADP
cet-14372	97	4	the	the	DET
cet-14372	97	5	companies	company	NOUN
cet-14372	97	6	surveyed	survey	VERB
cet-14372	97	7	categories	category	NOUN
cet-14372	97	8	forestry	forestry	NOUN
cet-14372	97	9	companies	company	NOUN
cet-14372	97	10	(	(	PUNCT
cet-14372	97	11	pcs	pc	NOUN
cet-14372	97	12	)	)	PUNCT
cet-14372	97	13	agricultural	agricultural	ADJ
cet-14372	97	14	companies	company	NOUN
cet-14372	97	15	(	(	PUNCT
cet-14372	97	16	pcs	pc	NOUN
cet-14372	97	17	)	)	PUNCT
cet-14372	97	18	no	no	DET
cet-14372	97	19	information	information	NOUN
cet-14372	97	20	on	on	ADP
cet-14372	97	21	sustainability	sustainability	NOUN
cet-14372	97	22	efforts	effort	NOUN
cet-14372	97	23	is	be	AUX
cet-14372	97	24	published	publish	VERB
cet-14372	97	25	0	0	NUM
cet-14372	97	26	3	3	NUM
cet-14372	97	27	documents	document	NOUN
cet-14372	97	28	and	and	CCONJ
cet-14372	97	29	certifications	certification	NOUN
cet-14372	97	30	that	that	PRON
cet-14372	97	31	companies	company	NOUN
cet-14372	97	32	are	be	AUX
cet-14372	97	33	required	require	VERB
cet-14372	97	34	to	to	PART
cet-14372	97	35	produce	produce	VERB
cet-14372	97	36	are	be	AUX
cet-14372	97	37	published	publish	VERB
cet-14372	97	38	3	3	NUM
cet-14372	97	39	0	0	NUM
cet-14372	97	40	sustainability	sustainability	NOUN
cet-14372	97	41	-	-	PUNCT
cet-14372	97	42	related	relate	VERB
cet-14372	97	43	information	information	NOUN
cet-14372	97	44	is	be	AUX
cet-14372	97	45	displayed	display	VERB
cet-14372	97	46	directly	directly	ADV
cet-14372	97	47	or	or	CCONJ
cet-14372	97	48	as	as	ADP
cet-14372	97	49	other	other	ADJ
cet-14372	97	50	content	content	NOUN
cet-14372	97	51	1	1	NUM
cet-14372	97	52	11	11	NUM
cet-14372	97	53	in	in	ADP
cet-14372	97	54	addition	addition	NOUN
cet-14372	97	55	to	to	ADP
cet-14372	97	56	the	the	DET
cet-14372	97	57	mandatory	mandatory	ADJ
cet-14372	97	58	documents	document	NOUN
cet-14372	97	59	,	,	PUNCT
cet-14372	97	60	the	the	DET
cet-14372	97	61	website	website	NOUN
cet-14372	97	62	also	also	ADV
cet-14372	97	63	provides	provide	VERB
cet-14372	97	64	other	other	ADJ
cet-14372	97	65	information	information	NOUN
cet-14372	97	66	and	and	CCONJ
cet-14372	97	67	documents	document	NOUN
cet-14372	97	68	5	5	NUM
cet-14372	97	69	3	3	NUM
cet-14372	97	70	total	total	NOUN
cet-14372	97	71	9	9	NUM
cet-14372	97	72	17	17	NUM
cet-14372	97	73	the	the	DET
cet-14372	97	74	relationship	relationship	NOUN
cet-14372	97	75	of	of	ADP
cet-14372	97	76	publicly	publicly	ADV
cet-14372	97	77	available	available	ADJ
cet-14372	97	78	information	information	NOUN
cet-14372	97	79	on	on	ADP
cet-14372	97	80	companies	company	NOUN
cet-14372	97	81	'	'	PART
cet-14372	97	82	sustainability	sustainability	NOUN
cet-14372	97	83	efforts	effort	NOUN
cet-14372	97	84	on	on	ADP
cet-14372	97	85	websites	website	NOUN
cet-14372	97	86	with	with	ADP
cet-14372	97	87	other	other	ADJ
cet-14372	97	88	company	company	NOUN
cet-14372	97	89	characteristics	characteristic	NOUN
cet-14372	97	90	is	be	AUX
cet-14372	97	91	shown	show	VERB
cet-14372	97	92	in	in	ADP
cet-14372	97	93	table	table	NOUN
cet-14372	97	94	3	3	NUM
cet-14372	97	95	.	.	PUNCT
cet-14372	97	96	table	table	NOUN
cet-14372	97	97	3	3	NUM
cet-14372	97	98	:	:	PUNCT
cet-14372	97	99	correlation	correlation	NOUN
cet-14372	97	100	between	between	ADP
cet-14372	97	101	type	type	NOUN
cet-14372	97	102	of	of	ADP
cet-14372	97	103	sustainability	sustainability	NOUN
cet-14372	97	104	information	information	NOUN
cet-14372	97	105	and	and	CCONJ
cet-14372	97	106	other	other	ADJ
cet-14372	97	107	company	company	NOUN
cet-14372	97	108	characteristics	characteristic	NOUN
cet-14372	97	109	featured	feature	VERB
cet-14372	97	110	on	on	ADP
cet-14372	97	111	pairwise	pairwise	NOUN
cet-14372	97	112	correlation	correlation	NOUN
cet-14372	97	113	(	(	PUNCT
cet-14372	97	114	p	p	X
cet-14372	97	115	<	<	X
cet-14372	97	116	0.05	0.05	NUM
cet-14372	97	117	)	)	PUNCT
cet-14372	97	118	(	(	PUNCT
cet-14372	97	119	with	with	ADP
cet-14372	97	120	type	type	NOUN
cet-14372	97	121	of	of	ADP
cet-14372	97	122	sustainability	sustainability	NOUN
cet-14372	97	123	information	information	NOUN
cet-14372	97	124	)	)	PUNCT
cet-14372	97	125	net	net	ADJ
cet-14372	97	126	turnover	turnover	NOUN
cet-14372	97	127	0.04	0.04	NUM
cet-14372	97	128	balance	balance	NOUN
cet-14372	97	129	sheet	sheet	NOUN
cet-14372	97	130	total	total	NOUN
cet-14372	97	131	0.13	0.13	NUM
cet-14372	97	132	average	average	ADJ
cet-14372	97	133	statistical	statistical	ADJ
cet-14372	97	134	headcount	headcount	NOUN
cet-14372	97	135	0.15	0.15	NUM
cet-14372	97	136	equity	equity	NOUN
cet-14372	97	137	capital	capital	NOUN
cet-14372	97	138	0.18	0.18	NUM
cet-14372	97	139	share	share	NOUN
cet-14372	97	140	of	of	ADP
cet-14372	97	141	foreign	foreign	ADJ
cet-14372	97	142	ownership	ownership	NOUN
cet-14372	97	143	0.17	0.17	NUM
cet-14372	97	144	region	region	NOUN
cet-14372	97	145	(	(	PUNCT
cet-14372	97	146	headquarters	headquarters	NOUN
cet-14372	97	147	)	)	PUNCT
cet-14372	97	148	0.05	0.05	NUM
cet-14372	97	149	diversity	diversity	NOUN
cet-14372	97	150	of	of	ADP
cet-14372	97	151	activities	activity	NOUN
cet-14372	97	152	0.48	0.48	NUM
cet-14372	97	153	last	last	ADJ
cet-14372	97	154	year	year	NOUN
cet-14372	97	155	of	of	ADP
cet-14372	97	156	publication	publication	NOUN
cet-14372	97	157	of	of	ADP
cet-14372	97	158	sustainability	sustainability	NOUN
cet-14372	97	159	information	information	NOUN
cet-14372	97	160	0.77	0.77	NUM
cet-14372	97	161	number	number	NOUN
cet-14372	97	162	of	of	ADP
cet-14372	97	163	sites	site	NOUN
cet-14372	97	164	0.58	0.58	NUM
cet-14372	97	165	at	at	ADP
cet-14372	97	166	the	the	DET
cet-14372	97	167	95	95	NUM
cet-14372	97	168	%	%	NOUN
cet-14372	97	169	probability	probability	NOUN
cet-14372	97	170	level	level	NOUN
cet-14372	97	171	,	,	PUNCT
cet-14372	97	172	the	the	DET
cet-14372	97	173	sustainability	sustainability	NOUN
cet-14372	97	174	information	information	NOUN
cet-14372	97	175	publicly	publicly	ADV
cet-14372	97	176	disclosed	disclose	VERB
cet-14372	97	177	by	by	ADP
cet-14372	97	178	companies	company	NOUN
cet-14372	97	179	on	on	ADP
cet-14372	97	180	their	their	PRON
cet-14372	97	181	websites	website	NOUN
cet-14372	97	182	is	be	AUX
cet-14372	97	183	not	not	PART
cet-14372	97	184	related	relate	VERB
cet-14372	97	185	to	to	ADP
cet-14372	97	186	the	the	DET
cet-14372	97	187	accounting	accounting	NOUN
cet-14372	97	188	,	,	PUNCT
cet-14372	97	189	ownership	ownership	NOUN
cet-14372	97	190	,	,	PUNCT
cet-14372	97	191	headcount	headcount	NOUN
cet-14372	97	192	,	,	PUNCT
cet-14372	97	193	and	and	CCONJ
cet-14372	97	194	location	location	NOUN
cet-14372	97	195	characteristics	characteristic	NOUN
cet-14372	97	196	of	of	ADP
cet-14372	97	197	the	the	DET
cet-14372	97	198	companies	company	NOUN
cet-14372	97	199	.	.	PUNCT
cet-14372	98	1	the	the	DET
cet-14372	98	2	quality	quality	NOUN
cet-14372	98	3	of	of	ADP
cet-14372	98	4	the	the	DET
cet-14372	98	5	sustainability	sustainability	NOUN
cet-14372	98	6	information	information	NOUN
cet-14372	98	7	is	be	AUX
cet-14372	98	8	moderately	moderately	ADV
cet-14372	98	9	correlated	correlate	VERB
cet-14372	98	10	with	with	ADP
cet-14372	98	11	the	the	DET
cet-14372	98	12	diversity	diversity	NOUN
cet-14372	98	13	of	of	ADP
cet-14372	98	14	activities	activity	NOUN
cet-14372	98	15	carried	carry	VERB
cet-14372	98	16	out	out	ADP
cet-14372	98	17	by	by	ADP
cet-14372	98	18	companies	company	NOUN
cet-14372	98	19	and	and	CCONJ
cet-14372	98	20	the	the	DET
cet-14372	98	21	number	number	NOUN
cet-14372	98	22	of	of	ADP
cet-14372	98	23	sites	site	NOUN
cet-14372	98	24	,	,	PUNCT
cet-14372	98	25	while	while	SCONJ
cet-14372	98	26	the	the	DET
cet-14372	98	27	time	time	NOUN
cet-14372	98	28	of	of	ADP
cet-14372	98	29	publication	publication	NOUN
cet-14372	98	30	shows	show	VERB
cet-14372	98	31	a	a	DET
cet-14372	98	32	moderately	moderately	ADV
cet-14372	98	33	strong	strong	ADJ
cet-14372	98	34	positive	positive	ADJ
cet-14372	98	35	correlation	correlation	NOUN
cet-14372	98	36	.	.	PUNCT
cet-14372	99	1	this	this	PRON
cet-14372	99	2	suggests	suggest	VERB
cet-14372	99	3	that	that	SCONJ
cet-14372	99	4	these	these	DET
cet-14372	99	5	three	three	NUM
cet-14372	99	6	factors	factor	NOUN
cet-14372	99	7	(	(	PUNCT
cet-14372	99	8	diversity	diversity	NOUN
cet-14372	99	9	of	of	ADP
cet-14372	99	10	activities	activity	NOUN
cet-14372	99	11	,	,	PUNCT
cet-14372	99	12	time	time	NOUN
cet-14372	99	13	of	of	ADP
cet-14372	99	14	publication	publication	NOUN
cet-14372	99	15	,	,	PUNCT
cet-14372	99	16	and	and	CCONJ
cet-14372	99	17	number	number	NOUN
cet-14372	99	18	of	of	ADP
cet-14372	99	19	sites	site	NOUN
cet-14372	99	20	)	)	PUNCT
cet-14372	99	21	have	have	VERB
cet-14372	99	22	some	some	DET
cet-14372	99	23	influence	influence	NOUN
cet-14372	99	24	on	on	ADP
cet-14372	99	25	the	the	DET
cet-14372	99	26	quality	quality	NOUN
cet-14372	99	27	of	of	ADP
cet-14372	99	28	sustainability	sustainability	NOUN
cet-14372	99	29	information	information	NOUN
cet-14372	99	30	published	publish	VERB
cet-14372	99	31	.	.	PUNCT
cet-14372	100	1	that	that	PRON
cet-14372	100	2	is	be	AUX
cet-14372	100	3	,	,	PUNCT
cet-14372	100	4	in	in	ADP
cet-14372	100	5	many	many	ADJ
cet-14372	100	6	cases	case	NOUN
cet-14372	100	7	,	,	PUNCT
cet-14372	100	8	more	more	ADV
cet-14372	100	9	diverse	diverse	ADJ
cet-14372	100	10	companies	company	NOUN
cet-14372	100	11	are	be	AUX
cet-14372	100	12	more	more	ADV
cet-14372	100	13	likely	likely	ADJ
cet-14372	100	14	to	to	PART
cet-14372	100	15	publish	publish	VERB
cet-14372	100	16	more	more	ADJ
cet-14372	100	17	and/or	and/or	CCONJ
cet-14372	100	18	better	well	ADJ
cet-14372	100	19	-	-	PUNCT
cet-14372	100	20	quality	quality	NOUN
cet-14372	100	21	sustainability	sustainability	NOUN
cet-14372	100	22	information	information	NOUN
cet-14372	100	23	.	.	PUNCT
cet-14372	101	1	likewise	likewise	ADV
cet-14372	101	2	,	,	PUNCT
cet-14372	101	3	those	those	PRON
cet-14372	101	4	whose	whose	DET
cet-14372	101	5	information	information	NOUN
cet-14372	101	6	is	be	AUX
cet-14372	101	7	relatively	relatively	ADV
cet-14372	101	8	more	more	ADV
cet-14372	101	9	recent	recent	ADJ
cet-14372	101	10	are	be	AUX
cet-14372	101	11	more	more	ADV
cet-14372	101	12	likely	likely	ADJ
cet-14372	101	13	to	to	PART
cet-14372	101	14	provide	provide	VERB
cet-14372	101	15	more	more	ADJ
cet-14372	101	16	detail	detail	NOUN
cet-14372	101	17	and/or	and/or	CCONJ
cet-14372	101	18	better	well	ADJ
cet-14372	101	19	quality	quality	NOUN
cet-14372	101	20	.	.	PUNCT
cet-14372	102	1	there	there	PRON
cet-14372	102	2	is	be	VERB
cet-14372	102	3	also	also	ADV
cet-14372	102	4	a	a	DET
cet-14372	102	5	positive	positive	ADJ
cet-14372	102	6	correlation	correlation	NOUN
cet-14372	102	7	between	between	ADP
cet-14372	102	8	the	the	DET
cet-14372	102	9	quality	quality	NOUN
cet-14372	102	10	of	of	ADP
cet-14372	102	11	information	information	NOUN
cet-14372	102	12	and	and	CCONJ
cet-14372	102	13	the	the	DET
cet-14372	102	14	number	number	NOUN
cet-14372	102	15	of	of	ADP
cet-14372	102	16	sites	site	NOUN
cet-14372	102	17	,	,	PUNCT
cet-14372	102	18	but	but	CCONJ
cet-14372	102	19	this	this	PRON
cet-14372	102	20	is	be	AUX
cet-14372	102	21	not	not	PART
cet-14372	102	22	necessarily	necessarily	ADV
cet-14372	102	23	a	a	DET
cet-14372	102	24	direct	direct	ADJ
cet-14372	102	25	causal	causal	NOUN
cet-14372	102	26	relationship	relationship	NOUN
cet-14372	102	27	,	,	PUNCT
cet-14372	102	28	as	as	SCONJ
cet-14372	102	29	forestry	forestry	NOUN
cet-14372	102	30	companies	company	NOUN
cet-14372	102	31	tend	tend	VERB
cet-14372	102	32	to	to	PART
cet-14372	102	33	have	have	VERB
cet-14372	102	34	many	many	ADJ
cet-14372	102	35	more	more	ADJ
cet-14372	102	36	sites	site	NOUN
cet-14372	102	37	than	than	ADP
cet-14372	102	38	agricultural	agricultural	ADJ
cet-14372	102	39	companies	company	NOUN
cet-14372	102	40	,	,	PUNCT
cet-14372	102	41	so	so	SCONJ
cet-14372	102	42	the	the	DET
cet-14372	102	43	quality	quality	NOUN
cet-14372	102	44	of	of	ADP
cet-14372	102	45	the	the	DET
cet-14372	102	46	information	information	NOUN
cet-14372	102	47	provided	provide	VERB
cet-14372	102	48	is	be	AUX
cet-14372	102	49	more	more	ADV
cet-14372	102	50	related	related	ADJ
cet-14372	102	51	to	to	ADP
cet-14372	102	52	the	the	DET
cet-14372	102	53	main	main	ADJ
cet-14372	102	54	activity	activity	NOUN
cet-14372	102	55	(	(	PUNCT
cet-14372	102	56	forestry	forestry	NOUN
cet-14372	102	57	,	,	PUNCT
cet-14372	102	58	agriculture	agriculture	NOUN
cet-14372	102	59	)	)	PUNCT
cet-14372	102	60	.	.	PUNCT
cet-14372	103	1	4	4	X
cet-14372	103	2	.	.	X
cet-14372	103	3	conclusions	conclusion	NOUN
cet-14372	103	4	hungarian	hungarian	ADJ
cet-14372	103	5	forestry	forestry	PROPN
cet-14372	103	6	and	and	CCONJ
cet-14372	103	7	agricultural	agricultural	ADJ
cet-14372	103	8	companies	company	NOUN
cet-14372	103	9	subject	subject	ADJ
cet-14372	103	10	to	to	ADP
cet-14372	103	11	the	the	DET
cet-14372	103	12	csrd	csrd	NOUN
cet-14372	103	13	,	,	PUNCT
cet-14372	103	14	which	which	PRON
cet-14372	103	15	will	will	AUX
cet-14372	103	16	be	be	AUX
cet-14372	103	17	mandatory	mandatory	ADJ
cet-14372	103	18	from	from	ADP
cet-14372	103	19	2024	2024	NUM
cet-14372	103	20	,	,	PUNCT
cet-14372	103	21	have	have	AUX
cet-14372	103	22	been	be	AUX
cet-14372	103	23	more	more	ADV
cet-14372	103	24	restrained	restrained	ADJ
cet-14372	103	25	in	in	ADP
cet-14372	103	26	their	their	PRON
cet-14372	103	27	sustainability	sustainability	NOUN
cet-14372	103	28	reporting	reporting	NOUN
cet-14372	103	29	and	and	CCONJ
cet-14372	103	30	disclosure	disclosure	NOUN
cet-14372	103	31	practices	practice	NOUN
cet-14372	103	32	so	so	ADV
cet-14372	103	33	far	far	ADV
cet-14372	103	34	,	,	PUNCT
cet-14372	103	35	and	and	CCONJ
cet-14372	103	36	should	should	AUX
cet-14372	103	37	be	be	AUX
cet-14372	103	38	better	well	ADV
cet-14372	103	39	prepared	prepare	VERB
cet-14372	103	40	for	for	ADP
cet-14372	103	41	mandatory	mandatory	ADJ
cet-14372	103	42	reporting	reporting	NOUN
cet-14372	103	43	in	in	ADP
cet-14372	103	44	the	the	DET
cet-14372	103	45	future	future	NOUN
cet-14372	103	46	.	.	PUNCT
cet-14372	104	1	for	for	ADP
cet-14372	104	2	forestry	forestry	NOUN
cet-14372	104	3	companies	company	NOUN
cet-14372	104	4	,	,	PUNCT
cet-14372	104	5	the	the	DET
cet-14372	104	6	picture	picture	NOUN
cet-14372	104	7	is	be	AUX
cet-14372	104	8	more	more	ADV
cet-14372	104	9	positive	positive	ADJ
cet-14372	104	10	,	,	PUNCT
cet-14372	104	11	as	as	SCONJ
cet-14372	104	12	they	they	PRON
cet-14372	104	13	pay	pay	VERB
cet-14372	104	14	more	more	ADJ
cet-14372	104	15	attention	attention	NOUN
cet-14372	104	16	to	to	ADP
cet-14372	104	17	the	the	DET
cet-14372	104	18	disclosure	disclosure	NOUN
cet-14372	104	19	of	of	ADP
cet-14372	104	20	this	this	DET
cet-14372	104	21	type	type	NOUN
cet-14372	104	22	of	of	ADP
cet-14372	104	23	information	information	NOUN
cet-14372	104	24	.	.	PUNCT
cet-14372	105	1	however	however	ADV
cet-14372	105	2	,	,	PUNCT
cet-14372	105	3	all	all	DET
cet-14372	105	4	companies	company	NOUN
cet-14372	105	5	publish	publish	VERB
cet-14372	105	6	some	some	DET
cet-14372	105	7	level	level	NOUN
cet-14372	105	8	of	of	ADP
cet-14372	105	9	information	information	NOUN
cet-14372	105	10	,	,	PUNCT
cet-14372	105	11	and	and	CCONJ
cet-14372	105	12	in	in	ADP
cet-14372	105	13	addition	addition	NOUN
cet-14372	105	14	to	to	ADP
cet-14372	105	15	the	the	DET
cet-14372	105	16	mandatory	mandatory	ADJ
cet-14372	105	17	documents	document	NOUN
cet-14372	105	18	,	,	PUNCT
cet-14372	105	19	other	other	ADJ
cet-14372	105	20	certifications	certification	NOUN
cet-14372	105	21	and	and	CCONJ
cet-14372	105	22	other	other	ADJ
cet-14372	105	23	sustainability	sustainability	NOUN
cet-14372	105	24	information	information	NOUN
cet-14372	105	25	are	be	AUX
cet-14372	105	26	typically	typically	ADV
cet-14372	105	27	available	available	ADJ
cet-14372	105	28	on	on	ADP
cet-14372	105	29	their	their	PRON
cet-14372	105	30	websites	website	NOUN
cet-14372	105	31	.	.	PUNCT
cet-14372	106	1	it	it	PRON
cet-14372	106	2	can	can	AUX
cet-14372	106	3	be	be	AUX
cet-14372	106	4	concluded	conclude	VERB
cet-14372	106	5	that	that	SCONJ
cet-14372	106	6	preparing	prepare	VERB
cet-14372	106	7	agricultural	agricultural	ADJ
cet-14372	106	8	companies	company	NOUN
cet-14372	106	9	for	for	ADP
cet-14372	106	10	reporting	reporting	NOUN
cet-14372	106	11	will	will	AUX
cet-14372	106	12	take	take	VERB
cet-14372	106	13	more	more	ADJ
cet-14372	106	14	work	work	NOUN
cet-14372	106	15	,	,	PUNCT
cet-14372	106	16	as	as	SCONJ
cet-14372	106	17	almost	almost	ADV
cet-14372	106	18	a	a	DET
cet-14372	106	19	fifth	fifth	ADJ
cet-14372	106	20	of	of	ADP
cet-14372	106	21	them	they	PRON
cet-14372	106	22	do	do	AUX
cet-14372	106	23	not	not	PART
cet-14372	106	24	have	have	VERB
cet-14372	106	25	any	any	DET
cet-14372	106	26	information	information	NOUN
cet-14372	106	27	on	on	ADP
cet-14372	106	28	their	their	PRON
cet-14372	106	29	websites	website	NOUN
cet-14372	106	30	and	and	CCONJ
cet-14372	106	31	two	two	NUM
cet-14372	106	32	-	-	PUNCT
cet-14372	106	33	thirds	third	NOUN
cet-14372	106	34	of	of	ADP
cet-14372	106	35	them	they	PRON
cet-14372	106	36	report	report	VERB
cet-14372	106	37	on	on	ADP
cet-14372	106	38	sustainability	sustainability	NOUN
cet-14372	106	39	efforts	effort	NOUN
cet-14372	106	40	indirectly	indirectly	ADV
cet-14372	106	41	or	or	CCONJ
cet-14372	106	42	in	in	ADP
cet-14372	106	43	other	other	ADJ
cet-14372	106	44	content	content	NOUN
cet-14372	106	45	.	.	PUNCT
cet-14372	107	1	there	there	PRON
cet-14372	107	2	is	be	VERB
cet-14372	107	3	not	not	PART
cet-14372	107	4	a	a	DET
cet-14372	107	5	significant	significant	ADJ
cet-14372	107	6	correlation	correlation	NOUN
cet-14372	107	7	between	between	ADP
cet-14372	107	8	the	the	DET
cet-14372	107	9	characteristics	characteristic	NOUN
cet-14372	107	10	of	of	ADP
cet-14372	107	11	companies	company	NOUN
cet-14372	107	12	and	and	CCONJ
cet-14372	107	13	the	the	DET
cet-14372	107	14	sustainability	sustainability	NOUN
cet-14372	107	15	information	information	NOUN
cet-14372	107	16	they	they	PRON
cet-14372	107	17	disclose	disclose	VERB
cet-14372	107	18	,	,	PUNCT
cet-14372	107	19	so	so	SCONJ
cet-14372	107	20	it	it	PRON
cet-14372	107	21	is	be	AUX
cet-14372	107	22	less	less	ADV
cet-14372	107	23	predictable	predictable	ADJ
cet-14372	107	24	which	which	DET
cet-14372	107	25	types	type	NOUN
cet-14372	107	26	of	of	ADP
cet-14372	107	27	companies	company	NOUN
cet-14372	107	28	are	be	AUX
cet-14372	107	29	more	more	ADV
cet-14372	107	30	or	or	CCONJ
cet-14372	107	31	less	less	ADV
cet-14372	107	32	advantaged	advantaged	ADJ
cet-14372	107	33	or	or	CCONJ
cet-14372	107	34	disadvantaged	disadvantage	VERB
cet-14372	107	35	in	in	ADP
cet-14372	107	36	this	this	DET
cet-14372	107	37	respect	respect	NOUN
cet-14372	107	38	.	.	PUNCT
cet-14372	108	1	the	the	DET
cet-14372	108	2	sustainability	sustainability	NOUN
cet-14372	108	3	information	information	NOUN
cet-14372	108	4	497	497	NUM
cet-14372	108	5	published	publish	VERB
cet-14372	108	6	by	by	ADP
cet-14372	108	7	companies	company	NOUN
cet-14372	108	8	on	on	ADP
cet-14372	108	9	their	their	PRON
cet-14372	108	10	websites	website	NOUN
cet-14372	108	11	is	be	AUX
cet-14372	108	12	slightly	slightly	ADV
cet-14372	108	13	correlated	correlate	VERB
cet-14372	108	14	with	with	ADP
cet-14372	108	15	the	the	DET
cet-14372	108	16	diversity	diversity	NOUN
cet-14372	108	17	of	of	ADP
cet-14372	108	18	the	the	DET
cet-14372	108	19	activities	activity	NOUN
cet-14372	108	20	conducted	conduct	VERB
cet-14372	108	21	by	by	ADP
cet-14372	108	22	companies	company	NOUN
cet-14372	108	23	and	and	CCONJ
cet-14372	108	24	the	the	DET
cet-14372	108	25	timing	timing	NOUN
cet-14372	108	26	of	of	ADP
cet-14372	108	27	publication	publication	NOUN
cet-14372	108	28	.	.	PUNCT
cet-14372	109	1	in	in	ADP
cet-14372	109	2	other	other	ADJ
cet-14372	109	3	words	word	NOUN
cet-14372	109	4	,	,	PUNCT
cet-14372	109	5	up	up	ADP
cet-14372	109	6	-	-	PUNCT
cet-14372	109	7	to	to	ADP
cet-14372	109	8	-	-	PUNCT
cet-14372	109	9	date	date	NOUN
cet-14372	109	10	companies	company	NOUN
cet-14372	109	11	with	with	ADP
cet-14372	109	12	a	a	DET
cet-14372	109	13	wide	wide	ADJ
cet-14372	109	14	range	range	NOUN
cet-14372	109	15	of	of	ADP
cet-14372	109	16	activities	activity	NOUN
cet-14372	109	17	are	be	AUX
cet-14372	109	18	better	well	ADJ
cet-14372	109	19	off	off	ADP
cet-14372	109	20	in	in	ADP
cet-14372	109	21	this	this	DET
cet-14372	109	22	respect	respect	NOUN
cet-14372	109	23	,	,	PUNCT
cet-14372	109	24	but	but	CCONJ
cet-14372	109	25	they	they	PRON
cet-14372	109	26	also	also	ADV
cet-14372	109	27	need	need	VERB
cet-14372	109	28	to	to	PART
cet-14372	109	29	be	be	AUX
cet-14372	109	30	prepared	prepare	VERB
cet-14372	109	31	for	for	ADP
cet-14372	109	32	the	the	DET
cet-14372	109	33	csrd	csrd	NOUN
cet-14372	109	34	rules	rule	NOUN
cet-14372	109	35	.	.	PUNCT
cet-14372	110	1	for	for	ADP
cet-14372	110	2	the	the	DET
cet-14372	110	3	future	future	NOUN
cet-14372	110	4	,	,	PUNCT
cet-14372	110	5	sustainability	sustainability	NOUN
cet-14372	110	6	reporting	reporting	NOUN
cet-14372	110	7	legislation	legislation	NOUN
cet-14372	110	8	will	will	AUX
cet-14372	110	9	expand	expand	VERB
cet-14372	110	10	the	the	DET
cet-14372	110	11	range	range	NOUN
cet-14372	110	12	of	of	ADP
cet-14372	110	13	companies	company	NOUN
cet-14372	110	14	required	require	VERB
cet-14372	110	15	to	to	PART
cet-14372	110	16	report	report	VERB
cet-14372	110	17	,	,	PUNCT
cet-14372	110	18	so	so	SCONJ
cet-14372	110	19	improvements	improvement	NOUN
cet-14372	110	20	are	be	AUX
cet-14372	110	21	expected	expect	VERB
cet-14372	110	22	in	in	ADP
cet-14372	110	23	this	this	DET
cet-14372	110	24	area	area	NOUN
cet-14372	110	25	.	.	PUNCT
cet-14372	111	1	it	it	PRON
cet-14372	111	2	is	be	AUX
cet-14372	111	3	therefore	therefore	ADV
cet-14372	111	4	appropriate	appropriate	ADJ
cet-14372	111	5	to	to	PART
cet-14372	111	6	continue	continue	VERB
cet-14372	111	7	this	this	DET
cet-14372	111	8	research	research	NOUN
cet-14372	111	9	in	in	ADP
cet-14372	111	10	the	the	DET
cet-14372	111	11	coming	coming	ADJ
cet-14372	111	12	years	year	NOUN
cet-14372	111	13	,	,	PUNCT
cet-14372	111	14	which	which	PRON
cet-14372	111	15	could	could	AUX
cet-14372	111	16	aim	aim	VERB
cet-14372	111	17	to	to	PART
cet-14372	111	18	assess	assess	VERB
cet-14372	111	19	how	how	SCONJ
cet-14372	111	20	the	the	DET
cet-14372	111	21	new	new	ADJ
cet-14372	111	22	regulatory	regulatory	ADJ
cet-14372	111	23	regime	regime	NOUN
cet-14372	111	24	is	be	AUX
cet-14372	111	25	changing	change	VERB
cet-14372	111	26	the	the	DET
cet-14372	111	27	reporting	reporting	NOUN
cet-14372	111	28	behaviour	behaviour	NOUN
cet-14372	111	29	of	of	ADP
cet-14372	111	30	reporting	report	VERB
cet-14372	111	31	entities	entity	NOUN
cet-14372	111	32	.	.	PUNCT
cet-14372	112	1	references	reference	NOUN
cet-14372	112	2	boros	boros	PROPN
cet-14372	112	3	a.	a.	PROPN
cet-14372	112	4	,	,	PUNCT
cet-14372	112	5	lentner	lentner	PROPN
cet-14372	112	6	cs	cs	PROPN
cet-14372	112	7	.	.	PROPN
cet-14372	112	8	,	,	PUNCT
cet-14372	112	9	nagy	nagy	PROPN
cet-14372	112	10	v.	v.	PROPN
cet-14372	112	11	,	,	PUNCT
cet-14372	112	12	2022	2022	NUM
cet-14372	112	13	,	,	PUNCT
cet-14372	112	14	new	new	ADJ
cet-14372	112	15	aspects	aspect	NOUN
cet-14372	112	16	of	of	ADP
cet-14372	112	17	sustainability	sustainability	NOUN
cet-14372	112	18	:	:	PUNCT
cet-14372	112	19	an	an	DET
cet-14372	112	20	analysis	analysis	NOUN
cet-14372	112	21	of	of	ADP
cet-14372	112	22	european	european	ADJ
cet-14372	112	23	non	non	ADJ
cet-14372	112	24	-	-	ADJ
cet-14372	112	25	financial	financial	ADJ
cet-14372	112	26	reporting	reporting	NOUN
cet-14372	112	27	practices	practice	NOUN
cet-14372	112	28	.	.	PUNCT
cet-14372	113	1	(	(	PUNCT
cet-14372	113	2	in	in	ADP
cet-14372	113	3	hungarian	hungarian	PROPN
cet-14372	113	4	)	)	PUNCT
cet-14372	113	5	,	,	PUNCT
cet-14372	113	6	pénzügyi	pénzügyi	PROPN
cet-14372	113	7	szemle	szemle	NOUN
cet-14372	113	8	,	,	PUNCT
cet-14372	113	9	2022(2	2022(2	NUM
cet-14372	113	10	)	)	PUNCT
cet-14372	113	11	,	,	PUNCT
cet-14372	113	12	186	186	NUM
cet-14372	113	13	-	-	SYM
cet-14372	113	14	200	200	NUM
cet-14372	113	15	.	.	PUNCT
cet-14372	113	16	bögöly	bögöly	PROPN
cet-14372	113	17	g.	g.	PROPN
cet-14372	113	18	,	,	PUNCT
cet-14372	113	19	wickert	wickert	PROPN
cet-14372	113	20	i.	i.	NOUN
cet-14372	113	21	,	,	PUNCT
cet-14372	113	22	2023	2023	NUM
cet-14372	113	23	,	,	PUNCT
cet-14372	113	24	corporate	corporate	ADJ
cet-14372	113	25	reporting	reporting	NOUN
cet-14372	113	26	on	on	ADP
cet-14372	113	27	sustainability	sustainability	NOUN
cet-14372	113	28	in	in	ADP
cet-14372	113	29	domestic	domestic	ADJ
cet-14372	113	30	practice	practice	NOUN
cet-14372	113	31	.	.	PUNCT
cet-14372	114	1	(	(	PUNCT
cet-14372	114	2	in	in	ADP
cet-14372	114	3	hungarian	hungarian	NOUN
cet-14372	114	4	)	)	PUNCT
cet-14372	114	5	,	,	PUNCT
cet-14372	114	6	in	in	ADP
cet-14372	114	7	:	:	PUNCT
cet-14372	114	8	integrated	integrated	ADJ
cet-14372	114	9	thinking	thinking	NOUN
cet-14372	114	10	and	and	CCONJ
cet-14372	114	11	integrated	integrate	VERB
cet-14372	114	12	corporate	corporate	ADJ
cet-14372	114	13	reporting	reporting	NOUN
cet-14372	114	14	:	:	PUNCT
cet-14372	114	15	sustainability	sustainability	NOUN
cet-14372	114	16	risks	risk	NOUN
cet-14372	114	17	in	in	ADP
cet-14372	114	18	the	the	DET
cet-14372	114	19	shadow	shadow	NOUN
cet-14372	114	20	of	of	ADP
cet-14372	114	21	the	the	DET
cet-14372	114	22	economic	economic	ADJ
cet-14372	114	23	and	and	CCONJ
cet-14372	114	24	energy	energy	NOUN
cet-14372	114	25	crisis	crisis	NOUN
cet-14372	114	26	,	,	PUNCT
cet-14372	114	27	budapesti	budapesti	PROPN
cet-14372	114	28	gazdasági	gazdasági	PROPN
cet-14372	114	29	egyetem	egyetem	PROPN
cet-14372	114	30	,	,	PUNCT
cet-14372	114	31	budapest	budapest	PROPN
cet-14372	114	32	,	,	PUNCT
cet-14372	114	33	hungary	hungary	PROPN
cet-14372	114	34	,	,	PUNCT
cet-14372	114	35	4	4	NUM
cet-14372	114	36	-	-	SYM
cet-14372	114	37	18	18	NUM
cet-14372	114	38	.	.	PUNCT
cet-14372	114	39	bureau	bureau	NOUN
cet-14372	114	40	veritas	verita	NOUN
cet-14372	114	41	,	,	PUNCT
cet-14372	114	42	2023	2023	NUM
cet-14372	114	43	,	,	PUNCT
cet-14372	114	44	sustainability	sustainability	NOUN
cet-14372	114	45	services	service	NOUN
cet-14372	114	46	.	.	PUNCT
cet-14372	115	1	(	(	PUNCT
cet-14372	115	2	in	in	ADP
cet-14372	115	3	hungarian	hungarian	PROPN
cet-14372	115	4	)	)	PUNCT
cet-14372	115	5	,	,	PUNCT
cet-14372	115	6	bureau	bureau	NOUN
cet-14372	115	7	veritas	veritas	PROPN
cet-14372	115	8	magyarország	magyarország	PROPN
cet-14372	115	9	kft	kft	PROPN
cet-14372	115	10	.	.	PUNCT
cet-14372	116	1	<	<	X
cet-14372	116	2	bureauveritas.hu/fenntarthatosagi-szolgaltatasok	bureauveritas.hu/fenntarthatosagi-szolgaltatasok	NOUN
cet-14372	116	3	>	>	X
cet-14372	116	4	,	,	PUNCT
cet-14372	116	5	accessed	access	VERB
cet-14372	116	6	24.06.2023	24.06.2023	NUM
cet-14372	116	7	.	.	PUNCT
cet-14372	116	8	colantoni	colantoni	PROPN
cet-14372	116	9	a.	a.	PROPN
cet-14372	116	10	,	,	PUNCT
cet-14372	116	11	zambon	zambon	NOUN
cet-14372	116	12	i.	i.	PROPN
cet-14372	116	13	,	,	PUNCT
cet-14372	116	14	cecchini	cecchini	NOUN
cet-14372	116	15	m.	m.	NOUN
cet-14372	116	16	,	,	PUNCT
cet-14372	116	17	marucci	marucci	PROPN
cet-14372	116	18	a.	a.	PROPN
cet-14372	116	19	,	,	PUNCT
cet-14372	116	20	piacentini	piacentini	PROPN
cet-14372	116	21	l.	l.	PROPN
cet-14372	116	22	,	,	PUNCT
cet-14372	116	23	feltrini	feltrini	PROPN
cet-14372	116	24	s.	s.	PROPN
cet-14372	116	25	,	,	PUNCT
cet-14372	116	26	monarca	monarca	PROPN
cet-14372	116	27	d.	d.	PROPN
cet-14372	116	28	,	,	PUNCT
cet-14372	116	29	2017	2017	NUM
cet-14372	116	30	,	,	PUNCT
cet-14372	116	31	greenhouses	greenhouse	VERB
cet-14372	116	32	plants	plant	NOUN
cet-14372	116	33	as	as	ADP
cet-14372	116	34	a	a	DET
cet-14372	116	35	landmark	landmark	NOUN
cet-14372	116	36	for	for	ADP
cet-14372	116	37	research	research	NOUN
cet-14372	116	38	and	and	CCONJ
cet-14372	116	39	innovation	innovation	NOUN
cet-14372	116	40	:	:	PUNCT
cet-14372	116	41	the	the	DET
cet-14372	116	42	combination	combination	NOUN
cet-14372	116	43	of	of	ADP
cet-14372	116	44	agricultural	agricultural	ADJ
cet-14372	116	45	and	and	CCONJ
cet-14372	116	46	energy	energy	NOUN
cet-14372	116	47	purposes	purpose	NOUN
cet-14372	116	48	for	for	ADP
cet-14372	116	49	a	a	DET
cet-14372	116	50	more	more	ADV
cet-14372	116	51	sustainable	sustainable	ADJ
cet-14372	116	52	future	future	NOUN
cet-14372	116	53	in	in	ADP
cet-14372	116	54	italy	italy	PROPN
cet-14372	116	55	.	.	PUNCT
cet-14372	117	1	chem	chem	PROPN
cet-14372	117	2	.	.	PUNCT
cet-14372	118	1	eng	eng	PROPN
cet-14372	118	2	.	.	PUNCT
cet-14372	119	1	trans	trans	PROPN
cet-14372	119	2	.	.	PROPN
cet-14372	120	1	58	58	NUM
cet-14372	120	2	,	,	PUNCT
cet-14372	120	3	469	469	NUM
cet-14372	120	4	-	-	SYM
cet-14372	120	5	471	471	NUM
cet-14372	120	6	.	.	PUNCT
cet-14372	120	7	delgado	delgado	PROPN
cet-14372	120	8	-	-	PUNCT
cet-14372	120	9	ceballos	ceballos	PROPN
cet-14372	120	10	j.	j.	PROPN
cet-14372	120	11	,	,	PUNCT
cet-14372	120	12	ortiz	ortiz	PROPN
cet-14372	120	13	-	-	PUNCT
cet-14372	120	14	de	de	NOUN
cet-14372	120	15	-	-	NOUN
cet-14372	120	16	mandojana	mandojana	ADJ
cet-14372	120	17	n.	n.	NOUN
cet-14372	120	18	,	,	PUNCT
cet-14372	120	19	antolin	antolin	NOUN
cet-14372	120	20	-	-	PUNCT
cet-14372	120	21	lópez	lópez	PROPN
cet-14372	120	22	r.	r.	PROPN
cet-14372	120	23	,	,	PUNCT
cet-14372	120	24	montiel	montiel	PROPN
cet-14372	120	25	i.	i.	PROPN
cet-14372	120	26	,	,	PUNCT
cet-14372	120	27	2023	2023	NUM
cet-14372	120	28	,	,	PUNCT
cet-14372	120	29	connecting	connect	VERB
cet-14372	120	30	the	the	DET
cet-14372	120	31	sustainable	sustainable	ADJ
cet-14372	120	32	development	development	NOUN
cet-14372	120	33	goals	goal	NOUN
cet-14372	120	34	to	to	ADP
cet-14372	120	35	firm	firm	ADJ
cet-14372	120	36	-	-	PUNCT
cet-14372	120	37	level	level	NOUN
cet-14372	120	38	sustainability	sustainability	NOUN
cet-14372	120	39	and	and	CCONJ
cet-14372	120	40	esg	esg	NOUN
cet-14372	120	41	factors	factor	NOUN
cet-14372	120	42	:	:	PUNCT
cet-14372	120	43	the	the	DET
cet-14372	120	44	need	need	NOUN
cet-14372	120	45	for	for	ADP
cet-14372	120	46	double	double	ADJ
cet-14372	120	47	materiality	materiality	NOUN
cet-14372	120	48	.	.	PUNCT
cet-14372	121	1	brq	brq	ADJ
cet-14372	121	2	bus	bus	NOUN
cet-14372	121	3	.	.	PUNCT
cet-14372	122	1	res	re	NOUN
cet-14372	122	2	.	.	PUNCT
cet-14372	123	1	q.	q.	PROPN
cet-14372	123	2	26(1	26(1	NUM
cet-14372	123	3	)	)	PUNCT
cet-14372	123	4	,	,	PUNCT
cet-14372	123	5	2	2	NUM
cet-14372	123	6	-	-	SYM
cet-14372	123	7	10	10	NUM
cet-14372	123	8	.	.	PUNCT
cet-14372	124	1	directive	directive	VERB
cet-14372	124	2	2014/95	2014/95	NUM
cet-14372	124	3	/	/	SYM
cet-14372	124	4	eu	eu	PROPN
cet-14372	124	5	,	,	PUNCT
cet-14372	124	6	2014	2014	NUM
cet-14372	124	7	,	,	PUNCT
cet-14372	124	8	official	official	ADJ
cet-14372	124	9	journal	journal	NOUN
cet-14372	124	10	of	of	ADP
cet-14372	124	11	the	the	DET
cet-14372	124	12	european	european	PROPN
cet-14372	124	13	union	union	PROPN
cet-14372	124	14	,	,	PUNCT
cet-14372	124	15	<	<	X
cet-14372	124	16	eur-lex.europa.eu/legalcontent/en/txt/pdf/?uri=celex:32014l0095	eur-lex.europa.eu/legalcontent/en/txt/pdf/?uri=celex:32014l0095	VERB
cet-14372	124	17	>	>	X
cet-14372	124	18	,	,	PUNCT
cet-14372	124	19	accessed	access	VERB
cet-14372	124	20	24.08.2023	24.08.2023	NUM
cet-14372	124	21	.	.	PUNCT
cet-14372	125	1	directive	directive	NOUN
cet-14372	125	2	2022/2464	2022/2464	NUM
cet-14372	125	3	/	/	SYM
cet-14372	125	4	eu	eu	PROPN
cet-14372	125	5	,	,	PUNCT
cet-14372	125	6	2022	2022	NUM
cet-14372	125	7	,	,	PUNCT
cet-14372	125	8	official	official	ADJ
cet-14372	125	9	journal	journal	NOUN
cet-14372	125	10	of	of	ADP
cet-14372	125	11	the	the	DET
cet-14372	125	12	european	european	PROPN
cet-14372	125	13	union	union	PROPN
cet-14372	125	14	,	,	PUNCT
cet-14372	125	15	<	<	X
cet-14372	125	16	eur-lex.europa.eu/legalcontent/en/txt/pdf/?uri=celex:32022l2464	eur-lex.europa.eu/legalcontent/en/txt/pdf/?uri=celex:32022l2464	X
cet-14372	125	17	>	>	X
cet-14372	125	18	,	,	PUNCT
cet-14372	125	19	accessed	access	VERB
cet-14372	125	20	12.04.2023	12.04.2023	NUM
cet-14372	125	21	.	.	PUNCT
cet-14372	126	1	dobránszky	dobránszky	NOUN
cet-14372	126	2	-	-	PUNCT
cet-14372	126	3	bartus	bartus	NOUN
cet-14372	126	4	k.	k.	PROPN
cet-14372	126	5	,	,	PUNCT
cet-14372	126	6	valdemar	valdemar	PROPN
cet-14372	126	7	j.	j.	PROPN
cet-14372	126	8	k.	k.	PROPN
cet-14372	126	9	,	,	PUNCT
cet-14372	126	10	2020	2020	NUM
cet-14372	126	11	,	,	PUNCT
cet-14372	126	12	eu	eu	PROPN
cet-14372	126	13	taxonomic	taxonomic	ADJ
cet-14372	126	14	regulation	regulation	NOUN
cet-14372	126	15	:	:	PUNCT
cet-14372	126	16	the	the	DET
cet-14372	126	17	first	first	ADJ
cet-14372	126	18	"	"	PUNCT
cet-14372	126	19	green	green	ADJ
cet-14372	126	20	"	"	PUNCT
cet-14372	126	21	dictionary	dictionary	NOUN
cet-14372	126	22	of	of	ADP
cet-14372	126	23	investment	investment	NOUN
cet-14372	126	24	activities	activity	NOUN
cet-14372	126	25	.	.	PUNCT
cet-14372	127	1	(	(	PUNCT
cet-14372	127	2	in	in	ADP
cet-14372	127	3	hungarian	hungarian	PROPN
cet-14372	127	4	)	)	PUNCT
cet-14372	127	5	,	,	PUNCT
cet-14372	127	6	gazdaság	gazdaság	PROPN
cet-14372	127	7	és	és	PROPN
cet-14372	127	8	pénzügy	pénzügy	PROPN
cet-14372	127	9	,	,	PUNCT
cet-14372	127	10	7(4	7(4	NUM
cet-14372	127	11	)	)	PUNCT
cet-14372	127	12	,	,	PUNCT
cet-14372	127	13	392	392	NUM
cet-14372	127	14	-	-	SYM
cet-14372	127	15	419	419	NUM
cet-14372	127	16	.	.	PUNCT
cet-14372	128	1	gunawan	gunawan	PROPN
cet-14372	128	2	j.	j.	PROPN
cet-14372	128	3	,	,	PUNCT
cet-14372	128	4	permatasari	permatasari	PROPN
cet-14372	128	5	p.	p.	PROPN
cet-14372	128	6	,	,	PUNCT
cet-14372	128	7	fauzi	fauzi	PROPN
cet-14372	128	8	h.	h.	PROPN
cet-14372	128	9	,	,	PUNCT
cet-14372	128	10	2022	2022	NUM
cet-14372	128	11	,	,	PUNCT
cet-14372	128	12	the	the	DET
cet-14372	128	13	evolution	evolution	NOUN
cet-14372	128	14	of	of	ADP
cet-14372	128	15	sustainability	sustainability	NOUN
cet-14372	128	16	reporting	reporting	NOUN
cet-14372	128	17	practices	practice	NOUN
cet-14372	128	18	in	in	ADP
cet-14372	128	19	indonesia	indonesia	PROPN
cet-14372	128	20	.	.	PUNCT
cet-14372	129	1	j.	j.	PROPN
cet-14372	129	2	clean	clean	PROPN
cet-14372	129	3	.	.	PUNCT
cet-14372	130	1	prod	prod	PROPN
cet-14372	130	2	.	.	PUNCT
cet-14372	130	3	,	,	PUNCT
cet-14372	130	4	358	358	NUM
cet-14372	130	5	,	,	PUNCT
cet-14372	130	6	131798	131798	NUM
cet-14372	130	7	.	.	PUNCT
cet-14372	131	1	kozma	kozma	PROPN
cet-14372	131	2	d.e	d.e	PROPN
cet-14372	131	3	.	.	PROPN
cet-14372	131	4	,	,	PUNCT
cet-14372	131	5	bosnyák	bosnyák	PROPN
cet-14372	131	6	-	-	PUNCT
cet-14372	131	7	simon	simon	PROPN
cet-14372	131	8	n.	n.	PROPN
cet-14372	131	9	,	,	PUNCT
cet-14372	131	10	2021	2021	NUM
cet-14372	131	11	,	,	PUNCT
cet-14372	131	12	the	the	DET
cet-14372	131	13	emergence	emergence	NOUN
cet-14372	131	14	of	of	ADP
cet-14372	131	15	environmental	environmental	ADJ
cet-14372	131	16	elements	element	NOUN
cet-14372	131	17	of	of	ADP
cet-14372	131	18	sustainability	sustainability	NOUN
cet-14372	131	19	in	in	ADP
cet-14372	131	20	the	the	DET
cet-14372	131	21	practice	practice	NOUN
cet-14372	131	22	of	of	ADP
cet-14372	131	23	large	large	ADJ
cet-14372	131	24	hungarian	hungarian	ADJ
cet-14372	131	25	companies	company	NOUN
cet-14372	131	26	.	.	PUNCT
cet-14372	132	1	(	(	PUNCT
cet-14372	132	2	in	in	ADP
cet-14372	132	3	hungarian	hungarian	NOUN
cet-14372	132	4	)	)	PUNCT
cet-14372	132	5	,	,	PUNCT
cet-14372	132	6	in	in	ADP
cet-14372	132	7	:	:	PUNCT
cet-14372	132	8	obádovics	obádovics	PROPN
cet-14372	132	9	cs	cs	PROPN
cet-14372	132	10	.	.	PROPN
cet-14372	132	11	,	,	PUNCT
cet-14372	132	12	resperger	resperger	PROPN
cet-14372	132	13	r.	r.	PROPN
cet-14372	132	14	,	,	PUNCT
cet-14372	132	15	széles	széle	VERB
cet-14372	132	16	zs	zs	PROPN
cet-14372	132	17	.	.	PUNCT
cet-14372	133	1	(	(	PUNCT
cet-14372	133	2	eds	ed	NOUN
cet-14372	133	3	.	.	PROPN
cet-14372	133	4	):	):	PUNCT
cet-14372	133	5	pandemic	pandemic	ADJ
cet-14372	133	6	sustainable	sustainable	ADJ
cet-14372	133	7	management	management	NOUN
cet-14372	133	8	environmental	environmental	ADJ
cet-14372	133	9	awareness	awareness	NOUN
cet-14372	133	10	,	,	PUNCT
cet-14372	133	11	149	149	NUM
cet-14372	133	12	-	-	SYM
cet-14372	133	13	164	164	NUM
cet-14372	133	14	,	,	PUNCT
cet-14372	133	15	soproni	soproni	ADJ
cet-14372	133	16	egyetemi	egyetemi	PROPN
cet-14372	133	17	kiadó	kiadó	PROPN
cet-14372	133	18	,	,	PUNCT
cet-14372	133	19	sopron	sopron	ADJ
cet-14372	133	20	,	,	PUNCT
cet-14372	133	21	hungary	hungary	PROPN
cet-14372	133	22	.	.	PUNCT
cet-14372	134	1	lámfalusi	lámfalusi	PROPN
cet-14372	134	2	i.	i.	PROPN
cet-14372	134	3	,	,	PUNCT
cet-14372	134	4	hámori	hámori	PROPN
cet-14372	134	5	j.	j.	PROPN
cet-14372	134	6	,	,	PUNCT
cet-14372	134	7	rózsa	rózsa	PROPN
cet-14372	134	8	a.	a.	PROPN
cet-14372	134	9	,	,	PUNCT
cet-14372	134	10	goda	goda	PROPN
cet-14372	134	11	p.	p.	PROPN
cet-14372	134	12	,	,	PUNCT
cet-14372	134	13	2023	2023	NUM
cet-14372	134	14	,	,	PUNCT
cet-14372	134	15	environmental	environmental	ADJ
cet-14372	134	16	sustainability	sustainability	NOUN
cet-14372	134	17	in	in	ADP
cet-14372	134	18	the	the	DET
cet-14372	134	19	common	common	ADJ
cet-14372	134	20	agricultural	agricultural	ADJ
cet-14372	134	21	policy	policy	NOUN
cet-14372	134	22	and	and	CCONJ
cet-14372	134	23	the	the	DET
cet-14372	134	24	eu	eu	PROPN
cet-14372	134	25	taxonomy	taxonomy	NOUN
cet-14372	134	26	.	.	PUNCT
cet-14372	135	1	(	(	PUNCT
cet-14372	135	2	in	in	ADP
cet-14372	135	3	hungarian	hungarian	PROPN
cet-14372	135	4	)	)	PUNCT
cet-14372	135	5	,	,	PUNCT
cet-14372	135	6	gazdálkodás	gazdálkodás	PROPN
cet-14372	135	7	,	,	PUNCT
cet-14372	135	8	67(1	67(1	NOUN
cet-14372	135	9	)	)	PUNCT
cet-14372	135	10	,	,	PUNCT
cet-14372	135	11	3	3	NUM
cet-14372	135	12	-	-	SYM
cet-14372	135	13	30	30	NUM
cet-14372	135	14	.	.	PUNCT
cet-14372	136	1	lippai	lippai	NOUN
cet-14372	136	2	-	-	PUNCT
cet-14372	136	3	makra	makra	PROPN
cet-14372	136	4	e.	e.	PROPN
cet-14372	136	5	,	,	PUNCT
cet-14372	136	6	kovács	kovács	PROPN
cet-14372	136	7	zs	zs	PROPN
cet-14372	136	8	.	.	PROPN
cet-14372	136	9	,	,	PUNCT
cet-14372	136	10	2021	2021	NUM
cet-14372	136	11	,	,	PUNCT
cet-14372	136	12	motivations	motivation	NOUN
cet-14372	136	13	behind	behind	ADP
cet-14372	136	14	the	the	DET
cet-14372	136	15	disclosure	disclosure	NOUN
cet-14372	136	16	of	of	ADP
cet-14372	136	17	non	non	ADJ
cet-14372	136	18	-	-	ADJ
cet-14372	136	19	financial	financial	ADJ
cet-14372	136	20	information	information	NOUN
cet-14372	136	21	interview	interview	NOUN
cet-14372	136	22	research	research	NOUN
cet-14372	136	23	on	on	ADP
cet-14372	136	24	public	public	ADJ
cet-14372	136	25	interest	interest	NOUN
cet-14372	136	26	organization	organization	NOUN
cet-14372	136	27	communication	communication	NOUN
cet-14372	136	28	.	.	PUNCT
cet-14372	137	1	(	(	PUNCT
cet-14372	137	2	in	in	ADP
cet-14372	137	3	hungarian	hungarian	PROPN
cet-14372	137	4	)	)	PUNCT
cet-14372	137	5	,	,	PUNCT
cet-14372	137	6	marketing	marketing	NOUN
cet-14372	137	7	&	&	CCONJ
cet-14372	137	8	menedzsment	menedzsment	NOUN
cet-14372	137	9	,	,	PUNCT
cet-14372	137	10	55(1	55(1	NOUN
cet-14372	137	11	)	)	PUNCT
cet-14372	137	12	,	,	PUNCT
cet-14372	137	13	55	55	NUM
cet-14372	137	14	-	-	SYM
cet-14372	137	15	65	65	NUM
cet-14372	137	16	.	.	PUNCT
cet-14372	138	1	regulation	regulation	NOUN
cet-14372	138	2	2020/852	2020/852	NUM
cet-14372	138	3	/	/	SYM
cet-14372	138	4	eu	eu	PROPN
cet-14372	138	5	,	,	PUNCT
cet-14372	138	6	2020	2020	NUM
cet-14372	138	7	,	,	PUNCT
cet-14372	138	8	official	official	ADJ
cet-14372	138	9	journal	journal	NOUN
cet-14372	138	10	of	of	ADP
cet-14372	138	11	the	the	DET
cet-14372	138	12	european	european	PROPN
cet-14372	138	13	union	union	PROPN
cet-14372	138	14	,	,	PUNCT
cet-14372	138	15	<	<	X
cet-14372	138	16	eurlex.europa.eu/eli/reg/2020/852/oj	eurlex.europa.eu/eli/reg/2020/852/oj	X
cet-14372	138	17	>	>	X
cet-14372	138	18	,	,	PUNCT
cet-14372	138	19	accessed	access	VERB
cet-14372	138	20	24.07.2023	24.07.2023	NUM
cet-14372	138	21	.	.	PUNCT
cet-14372	138	22	siew	siew	PROPN
cet-14372	138	23	r.y.j	r.y.j	PROPN
cet-14372	138	24	.	.	PROPN
cet-14372	138	25	,	,	PUNCT
cet-14372	138	26	2015	2015	NUM
cet-14372	138	27	,	,	PUNCT
cet-14372	138	28	a	a	DET
cet-14372	138	29	review	review	NOUN
cet-14372	138	30	of	of	ADP
cet-14372	138	31	corporate	corporate	ADJ
cet-14372	138	32	sustainability	sustainability	NOUN
cet-14372	138	33	reporting	reporting	NOUN
cet-14372	138	34	tools	tool	NOUN
cet-14372	138	35	(	(	PUNCT
cet-14372	138	36	srts	srt	NOUN
cet-14372	138	37	)	)	PUNCT
cet-14372	138	38	,	,	PUNCT
cet-14372	139	1	j.	j.	PROPN
cet-14372	139	2	environ	environ	PROPN
cet-14372	139	3	.	.	PUNCT
cet-14372	139	4	manag	manag	PROPN
cet-14372	139	5	.	.	PROPN
cet-14372	139	6	,	,	PUNCT
cet-14372	139	7	164(1	164(1	NUM
cet-14372	139	8	)	)	PUNCT
cet-14372	139	9	,	,	PUNCT
cet-14372	139	10	180195	180195	NUM
cet-14372	139	11	.	.	PUNCT
cet-14372	140	1	turzo	turzo	PROPN
cet-14372	140	2	t.	t.	PROPN
cet-14372	140	3	,	,	PUNCT
cet-14372	140	4	marzi	marzi	ADJ
cet-14372	140	5	g.	g.	PROPN
cet-14372	140	6	,	,	PUNCT
cet-14372	140	7	favino	favino	PROPN
cet-14372	140	8	c.	c.	PROPN
cet-14372	140	9	,	,	PUNCT
cet-14372	140	10	terzani	terzani	PROPN
cet-14372	140	11	s.	s.	PROPN
cet-14372	140	12	,	,	PUNCT
cet-14372	140	13	2022	2022	NUM
cet-14372	140	14	,	,	PUNCT
cet-14372	140	15	non	non	ADJ
cet-14372	140	16	-	-	ADJ
cet-14372	140	17	financial	financial	ADJ
cet-14372	140	18	reporting	reporting	NOUN
cet-14372	140	19	research	research	NOUN
cet-14372	140	20	and	and	CCONJ
cet-14372	140	21	practice	practice	NOUN
cet-14372	140	22	:	:	PUNCT
cet-14372	140	23	lessons	lesson	NOUN
cet-14372	140	24	from	from	ADP
cet-14372	140	25	the	the	DET
cet-14372	140	26	last	last	ADJ
cet-14372	140	27	decade	decade	NOUN
cet-14372	140	28	,	,	PUNCT
cet-14372	140	29	j.	j.	PROPN
cet-14372	140	30	clean	clean	PROPN
cet-14372	140	31	.	.	PUNCT
cet-14372	141	1	prod	prod	PROPN
cet-14372	141	2	.	.	PUNCT
cet-14372	141	3	,	,	PUNCT
cet-14372	141	4	345	345	NUM
cet-14372	141	5	,	,	PUNCT
cet-14372	141	6	131	131	NUM
cet-14372	141	7	-	-	SYM
cet-14372	141	8	154	154	NUM
cet-14372	141	9	.	.	PUNCT
cet-14372	142	1	wilburn	wilburn	PROPN
cet-14372	142	2	k.	k.	PROPN
cet-14372	142	3	,	,	PUNCT
cet-14372	142	4	wilburn	wilburn	PROPN
cet-14372	142	5	r.	r.	PROPN
cet-14372	142	6	,	,	PUNCT
cet-14372	142	7	2020	2020	NUM
cet-14372	142	8	,	,	PUNCT
cet-14372	142	9	esg	esg	NOUN
cet-14372	142	10	reporting	reporting	NOUN
cet-14372	142	11	using	use	VERB
cet-14372	142	12	un	un	PROPN
cet-14372	142	13	sustainable	sustainable	ADJ
cet-14372	142	14	development	development	NOUN
cet-14372	142	15	goals	goal	NOUN
cet-14372	142	16	;	;	PUNCT
cet-14372	142	17	global	global	ADJ
cet-14372	142	18	conference	conference	NOUN
cet-14372	142	19	on	on	ADP
cet-14372	142	20	business	business	NOUN
cet-14372	142	21	and	and	CCONJ
cet-14372	142	22	finance	finance	NOUN
cet-14372	142	23	proceedings	proceeding	NOUN
cet-14372	142	24	,	,	PUNCT
cet-14372	142	25	j.	j.	PROPN
cet-14372	142	26	strat	strat	PROPN
cet-14372	142	27	.	.	PUNCT
cet-14372	143	1	innov	innov	PROPN
cet-14372	143	2	.	.	PUNCT
cet-14372	144	1	sustain	sustain	VERB
cet-14372	144	2	.	.	PUNCT
cet-14372	145	1	,	,	PUNCT
cet-14372	145	2	15(2	15(2	NUM
cet-14372	145	3	)	)	PUNCT
cet-14372	145	4	,	,	PUNCT
cet-14372	145	5	109	109	NUM
cet-14372	145	6	-	-	SYM
cet-14372	145	7	128	128	NUM
cet-14372	145	8	.	.	PUNCT
cet-14372	146	1	498	498	NUM
