id	sid	tid	token	lemma	pos
cet-14386	1	1	doi	doi	NOUN
cet-14386	1	2	:	:	PUNCT
cet-14386	1	3	10.3303	10.3303	NUM
cet-14386	1	4	/	/	SYM
cet-14386	1	5	cet23107097	cet23107097	ADJ
cet-14386	1	6	paper	paper	NOUN
cet-14386	1	7	received	receive	VERB
cet-14386	1	8	:	:	PUNCT
cet-14386	1	9	17	17	NUM
cet-14386	1	10	april	april	PROPN
cet-14386	1	11	2023	2023	NUM
cet-14386	1	12	;	;	PUNCT
cet-14386	1	13	revised	revise	VERB
cet-14386	1	14	:	:	PUNCT
cet-14386	1	15	19	19	NUM
cet-14386	1	16	june	june	PROPN
cet-14386	1	17	2023	2023	NUM
cet-14386	1	18	;	;	PUNCT
cet-14386	1	19	accepted	accept	VERB
cet-14386	1	20	:	:	PUNCT
cet-14386	1	21	23	23	NUM
cet-14386	1	22	october	october	NOUN
cet-14386	1	23	2023	2023	NUM
cet-14386	1	24	please	please	INTJ
cet-14386	1	25	cite	cite	VERB
cet-14386	1	26	this	this	DET
cet-14386	1	27	article	article	NOUN
cet-14386	1	28	as	as	ADP
cet-14386	1	29	:	:	PUNCT
cet-14386	1	30	suta	suta	PROPN
cet-14386	1	31	a.	a.	PROPN
cet-14386	1	32	,	,	PUNCT
cet-14386	1	33	pintes	pinte	NOUN
cet-14386	1	34	o.	o.	PROPN
cet-14386	1	35	,	,	PUNCT
cet-14386	1	36	molnár	molnár	PROPN
cet-14386	1	37	p.	p.	PROPN
cet-14386	1	38	,	,	PUNCT
cet-14386	1	39	lukács	lukács	PROPN
cet-14386	1	40	b.	b.	PROPN
cet-14386	1	41	,	,	PUNCT
cet-14386	1	42	kedves	kedves	PROPN
cet-14386	1	43	l.	l.	PROPN
cet-14386	1	44	,	,	PUNCT
cet-14386	1	45	tóth	tóth	PROPN
cet-14386	1	46	á	á	PROPN
cet-14386	1	47	.	.	PROPN
cet-14386	1	48	,	,	PUNCT
cet-14386	1	49	2023	2023	NUM
cet-14386	1	50	,	,	PUNCT
cet-14386	1	51	overview	overview	NOUN
cet-14386	1	52	of	of	ADP
cet-14386	1	53	xbrl	xbrl	PROPN
cet-14386	1	54	taxonomy	taxonomy	NOUN
cet-14386	1	55	usage	usage	NOUN
cet-14386	1	56	for	for	ADP
cet-14386	1	57	structured	structured	ADJ
cet-14386	1	58	sustainability	sustainability	NOUN
cet-14386	1	59	reporting	reporting	NOUN
cet-14386	1	60	in	in	ADP
cet-14386	1	61	european	european	ADJ
cet-14386	1	62	filings	filing	NOUN
cet-14386	1	63	,	,	PUNCT
cet-14386	1	64	chemical	chemical	NOUN
cet-14386	1	65	engineering	engineering	NOUN
cet-14386	1	66	transactions	transaction	NOUN
cet-14386	1	67	,	,	PUNCT
cet-14386	1	68	107	107	NUM
cet-14386	1	69	,	,	PUNCT
cet-14386	1	70	577	577	NUM
cet-14386	1	71	-	-	SYM
cet-14386	1	72	582	582	NUM
cet-14386	1	73	doi:10.3303	doi:10.3303	NOUN
cet-14386	1	74	/	/	SYM
cet-14386	1	75	cet23107097	cet23107097	PROPN
cet-14386	1	76	chemical	chemical	PROPN
cet-14386	1	77	engineering	engineering	NOUN
cet-14386	1	78	transactions	transaction	NOUN
cet-14386	1	79	vol	vol	NOUN
cet-14386	1	80	.	.	PUNCT
cet-14386	1	81	107	107	NUM
cet-14386	1	82	,	,	PUNCT
cet-14386	1	83	2023	2023	NUM
cet-14386	1	84	a	a	DET
cet-14386	1	85	publication	publication	NOUN
cet-14386	1	86	of	of	ADP
cet-14386	1	87	the	the	DET
cet-14386	1	88	italian	italian	ADJ
cet-14386	1	89	association	association	NOUN
cet-14386	1	90	of	of	ADP
cet-14386	1	91	chemical	chemical	PROPN
cet-14386	1	92	engineering	engineering	NOUN
cet-14386	1	93	online	online	ADV
cet-14386	1	94	at	at	ADP
cet-14386	1	95	www.cetjournal.it	www.cetjournal.it	PROPN
cet-14386	1	96	guest	guest	NOUN
cet-14386	1	97	editors	editor	NOUN
cet-14386	1	98	:	:	PUNCT
cet-14386	1	99	petar	petar	PROPN
cet-14386	1	100	s.	s.	PROPN
cet-14386	1	101	varbanov	varbanov	PROPN
cet-14386	1	102	,	,	PUNCT
cet-14386	1	103	bohong	bohong	PROPN
cet-14386	1	104	wang	wang	PROPN
cet-14386	1	105	,	,	PUNCT
cet-14386	1	106	petro	petro	NOUN
cet-14386	1	107	kapustenko	kapustenko	NOUN
cet-14386	1	108	copyright	copyright	NOUN
cet-14386	1	109	©	©	PROPN
cet-14386	1	110	2023	2023	NUM
cet-14386	1	111	,	,	PUNCT
cet-14386	1	112	aidic	aidic	ADJ
cet-14386	1	113	servizi	servizi	PROPN
cet-14386	1	114	s.r.l	s.r.l	NOUN
cet-14386	1	115	.	.	PUNCT
cet-14386	2	1	isbn	isbn	PROPN
cet-14386	2	2	979	979	NUM
cet-14386	2	3	-	-	SYM
cet-14386	2	4	12	12	NUM
cet-14386	2	5	-	-	PUNCT
cet-14386	2	6	81206	81206	NUM
cet-14386	2	7	-	-	PUNCT
cet-14386	2	8	07	07	NUM
cet-14386	2	9	-	-	PUNCT
cet-14386	2	10	6	6	NUM
cet-14386	2	11	;	;	PUNCT
cet-14386	2	12	issn	issn	PROPN
cet-14386	2	13	2283	2283	NUM
cet-14386	2	14	-	-	SYM
cet-14386	2	15	9216	9216	NUM
cet-14386	2	16	overview	overview	NOUN
cet-14386	2	17	of	of	ADP
cet-14386	2	18	xbrl	xbrl	PROPN
cet-14386	2	19	taxonomy	taxonomy	NOUN
cet-14386	2	20	usage	usage	NOUN
cet-14386	2	21	for	for	ADP
cet-14386	2	22	structured	structured	ADJ
cet-14386	2	23	sustainability	sustainability	NOUN
cet-14386	2	24	reporting	reporting	NOUN
cet-14386	2	25	in	in	ADP
cet-14386	2	26	european	european	ADJ
cet-14386	2	27	filings	filing	NOUN
cet-14386	2	28	alex	alex	PROPN
cet-14386	2	29	suta	suta	PROPN
cet-14386	2	30	*	*	PROPN
cet-14386	2	31	,	,	PUNCT
cet-14386	2	32	orsolya	orsolya	NOUN
cet-14386	2	33	pintes	pinte	NOUN
cet-14386	2	34	,	,	PUNCT
cet-14386	2	35	péter	péter	NOUN
cet-14386	2	36	molnár	molnár	PROPN
cet-14386	2	37	,	,	PUNCT
cet-14386	2	38	bence	bence	NOUN
cet-14386	2	39	lukács	lukács	PROPN
cet-14386	2	40	,	,	PUNCT
cet-14386	2	41	loránd	loránd	PROPN
cet-14386	2	42	kedves	kedves	PROPN
cet-14386	2	43	,	,	PUNCT
cet-14386	2	44	árpád	árpád	PROPN
cet-14386	2	45	tóth	tóth	PROPN
cet-14386	2	46	széchenyi	széchenyi	PROPN
cet-14386	2	47	istván	istván	PROPN
cet-14386	2	48	university	university	PROPN
cet-14386	2	49	,	,	PUNCT
cet-14386	2	50	vehicle	vehicle	NOUN
cet-14386	2	51	industry	industry	NOUN
cet-14386	2	52	research	research	NOUN
cet-14386	2	53	center	center	NOUN
cet-14386	2	54	,	,	PUNCT
cet-14386	2	55	h-9026	h-9026	PROPN
cet-14386	2	56	győr	győr	PROPN
cet-14386	2	57	,	,	PUNCT
cet-14386	2	58	egyetem	egyetem	PROPN
cet-14386	2	59	sq	sq	PROPN
cet-14386	2	60	.	.	PROPN
cet-14386	2	61	1	1	NUM
cet-14386	2	62	,	,	PUNCT
cet-14386	2	63	is-201	is-201	NOUN
cet-14386	2	64	,	,	PUNCT
cet-14386	2	65	hungary	hungary	PROPN
cet-14386	2	66	suta.alex@ga.sze.hu	suta.alex@ga.sze.hu	PROPN
cet-14386	2	67	the	the	DET
cet-14386	2	68	increasing	increase	VERB
cet-14386	2	69	requirement	requirement	NOUN
cet-14386	2	70	for	for	SCONJ
cet-14386	2	71	businesses	business	NOUN
cet-14386	2	72	to	to	PART
cet-14386	2	73	disclose	disclose	VERB
cet-14386	2	74	sustainability	sustainability	NOUN
cet-14386	2	75	information	information	NOUN
cet-14386	2	76	digitally	digitally	ADV
cet-14386	2	77	has	have	AUX
cet-14386	2	78	prompted	prompt	VERB
cet-14386	2	79	significant	significant	ADJ
cet-14386	2	80	changes	change	NOUN
cet-14386	2	81	in	in	ADP
cet-14386	2	82	the	the	DET
cet-14386	2	83	content	content	NOUN
cet-14386	2	84	and	and	CCONJ
cet-14386	2	85	format	format	NOUN
cet-14386	2	86	of	of	ADP
cet-14386	2	87	environmental	environmental	ADJ
cet-14386	2	88	,	,	PUNCT
cet-14386	2	89	social	social	ADJ
cet-14386	2	90	,	,	PUNCT
cet-14386	2	91	and	and	CCONJ
cet-14386	2	92	governance	governance	NOUN
cet-14386	2	93	(	(	PUNCT
cet-14386	2	94	esg	esg	NOUN
cet-14386	2	95	)	)	PUNCT
cet-14386	2	96	disclosures	disclosure	NOUN
cet-14386	2	97	.	.	PUNCT
cet-14386	3	1	however	however	ADV
cet-14386	3	2	,	,	PUNCT
cet-14386	3	3	companies	company	NOUN
cet-14386	3	4	mandated	mandate	VERB
cet-14386	3	5	to	to	PART
cet-14386	3	6	adapt	adapt	VERB
cet-14386	3	7	to	to	ADP
cet-14386	3	8	these	these	DET
cet-14386	3	9	changes	change	NOUN
cet-14386	3	10	face	face	VERB
cet-14386	3	11	technological	technological	ADJ
cet-14386	3	12	and	and	CCONJ
cet-14386	3	13	information	information	NOUN
cet-14386	3	14	challenges	challenge	NOUN
cet-14386	3	15	regarding	regard	VERB
cet-14386	3	16	‘	'	PUNCT
cet-14386	3	17	what	what	PRON
cet-14386	3	18	’	'	PUNCT
cet-14386	3	19	and	and	CCONJ
cet-14386	3	20	‘	'	PUNCT
cet-14386	3	21	how	how	SCONJ
cet-14386	3	22	’	'	PUNCT
cet-14386	3	23	to	to	PART
cet-14386	3	24	report	report	VERB
cet-14386	3	25	.	.	PUNCT
cet-14386	4	1	for	for	ADP
cet-14386	4	2	european	european	ADJ
cet-14386	4	3	filers	filer	NOUN
cet-14386	4	4	,	,	PUNCT
cet-14386	4	5	the	the	DET
cet-14386	4	6	corporate	corporate	ADJ
cet-14386	4	7	sustainability	sustainability	NOUN
cet-14386	4	8	reporting	report	VERB
cet-14386	4	9	directive	directive	NOUN
cet-14386	4	10	(	(	PUNCT
cet-14386	4	11	csrd	csrd	NOUN
cet-14386	4	12	)	)	PUNCT
cet-14386	4	13	and	and	CCONJ
cet-14386	4	14	its	its	PRON
cet-14386	4	15	requirements	requirement	NOUN
cet-14386	4	16	,	,	PUNCT
cet-14386	4	17	the	the	DET
cet-14386	4	18	european	european	ADJ
cet-14386	4	19	sustainability	sustainability	NOUN
cet-14386	4	20	reporting	reporting	NOUN
cet-14386	4	21	standards	standard	NOUN
cet-14386	4	22	(	(	PUNCT
cet-14386	4	23	esrs	esr	NOUN
cet-14386	4	24	)	)	PUNCT
cet-14386	4	25	,	,	PUNCT
cet-14386	4	26	along	along	ADP
cet-14386	4	27	with	with	ADP
cet-14386	4	28	the	the	DET
cet-14386	4	29	international	international	ADJ
cet-14386	4	30	financial	financial	ADJ
cet-14386	4	31	reporting	reporting	NOUN
cet-14386	4	32	standards	standard	NOUN
cet-14386	4	33	(	(	PUNCT
cet-14386	4	34	ifrs	ifrs	NOUN
cet-14386	4	35	s1	s1	PROPN
cet-14386	4	36	and	and	CCONJ
cet-14386	4	37	s2	s2	PROPN
cet-14386	4	38	)	)	PUNCT
cet-14386	4	39	,	,	PUNCT
cet-14386	4	40	propose	propose	VERB
cet-14386	4	41	the	the	DET
cet-14386	4	42	use	use	NOUN
cet-14386	4	43	of	of	ADP
cet-14386	4	44	the	the	DET
cet-14386	4	45	extensible	extensible	ADJ
cet-14386	4	46	business	business	NOUN
cet-14386	4	47	reporting	reporting	NOUN
cet-14386	4	48	language	language	NOUN
cet-14386	4	49	(	(	PUNCT
cet-14386	4	50	xbrl	xbrl	PROPN
cet-14386	4	51	)	)	PUNCT
cet-14386	4	52	as	as	ADP
cet-14386	4	53	the	the	DET
cet-14386	4	54	anticipated	anticipated	ADJ
cet-14386	4	55	technical	technical	ADJ
cet-14386	4	56	solution	solution	NOUN
cet-14386	4	57	for	for	ADP
cet-14386	4	58	the	the	DET
cet-14386	4	59	digital	digital	ADJ
cet-14386	4	60	data	data	NOUN
cet-14386	4	61	structure	structure	NOUN
cet-14386	4	62	.	.	PUNCT
cet-14386	5	1	the	the	DET
cet-14386	5	2	objective	objective	NOUN
cet-14386	5	3	of	of	ADP
cet-14386	5	4	this	this	DET
cet-14386	5	5	paper	paper	NOUN
cet-14386	5	6	is	be	AUX
cet-14386	5	7	to	to	PART
cet-14386	5	8	provide	provide	VERB
cet-14386	5	9	a	a	DET
cet-14386	5	10	methodological	methodological	ADJ
cet-14386	5	11	framework	framework	NOUN
cet-14386	5	12	for	for	ADP
cet-14386	5	13	effectively	effectively	ADV
cet-14386	5	14	navigating	navigate	VERB
cet-14386	5	15	the	the	DET
cet-14386	5	16	complex	complex	ADJ
cet-14386	5	17	and	and	CCONJ
cet-14386	5	18	interrelated	interrelated	ADJ
cet-14386	5	19	concepts	concept	NOUN
cet-14386	5	20	relevant	relevant	ADJ
cet-14386	5	21	to	to	ADP
cet-14386	5	22	stakeholders	stakeholder	NOUN
cet-14386	5	23	.	.	PUNCT
cet-14386	6	1	rather	rather	ADV
cet-14386	6	2	than	than	ADP
cet-14386	6	3	relying	rely	VERB
cet-14386	6	4	on	on	ADP
cet-14386	6	5	cumbersome	cumbersome	ADJ
cet-14386	6	6	textual	textual	ADJ
cet-14386	6	7	guides	guide	NOUN
cet-14386	6	8	,	,	PUNCT
cet-14386	6	9	this	this	DET
cet-14386	6	10	framework	framework	NOUN
cet-14386	6	11	leverages	leverage	VERB
cet-14386	6	12	an	an	DET
cet-14386	6	13	examination	examination	NOUN
cet-14386	6	14	of	of	ADP
cet-14386	6	15	existing	exist	VERB
cet-14386	6	16	taxonomies	taxonomy	NOUN
cet-14386	6	17	to	to	PART
cet-14386	6	18	offer	offer	VERB
cet-14386	6	19	readers	reader	NOUN
cet-14386	6	20	insights	insight	NOUN
cet-14386	6	21	into	into	ADP
cet-14386	6	22	the	the	DET
cet-14386	6	23	essential	essential	ADJ
cet-14386	6	24	glossary	glossary	NOUN
cet-14386	6	25	of	of	ADP
cet-14386	6	26	disclosures	disclosure	NOUN
cet-14386	6	27	and	and	CCONJ
cet-14386	6	28	metrics	metric	NOUN
cet-14386	6	29	considered	consider	VERB
cet-14386	6	30	crucial	crucial	ADJ
cet-14386	6	31	by	by	ADP
cet-14386	6	32	official	official	ADJ
cet-14386	6	33	regulatory	regulatory	ADJ
cet-14386	6	34	sources	source	NOUN
cet-14386	6	35	.	.	PUNCT
cet-14386	7	1	furthermore	furthermore	ADV
cet-14386	7	2	,	,	PUNCT
cet-14386	7	3	the	the	DET
cet-14386	7	4	research	research	NOUN
cet-14386	7	5	discusses	discuss	VERB
cet-14386	7	6	the	the	DET
cet-14386	7	7	emphasis	emphasis	NOUN
cet-14386	7	8	on	on	ADP
cet-14386	7	9	qualitative	qualitative	ADJ
cet-14386	7	10	and	and	CCONJ
cet-14386	7	11	narrative	narrative	NOUN
cet-14386	7	12	disclosures	disclosure	NOUN
cet-14386	7	13	in	in	ADP
cet-14386	7	14	esg	esg	PROPN
cet-14386	7	15	reporting	reporting	NOUN
cet-14386	7	16	and	and	CCONJ
cet-14386	7	17	their	their	PRON
cet-14386	7	18	feasibility	feasibility	NOUN
cet-14386	7	19	of	of	ADP
cet-14386	7	20	comparable	comparable	ADJ
cet-14386	7	21	results	result	NOUN
cet-14386	7	22	.	.	PUNCT
cet-14386	8	1	employing	employ	VERB
cet-14386	8	2	this	this	DET
cet-14386	8	3	methodology	methodology	NOUN
cet-14386	8	4	facilitates	facilitate	VERB
cet-14386	8	5	the	the	DET
cet-14386	8	6	implementation	implementation	NOUN
cet-14386	8	7	of	of	ADP
cet-14386	8	8	corporate	corporate	ADJ
cet-14386	8	9	case	case	NOUN
cet-14386	8	10	studies	study	NOUN
cet-14386	8	11	and	and	CCONJ
cet-14386	8	12	enables	enable	VERB
cet-14386	8	13	the	the	DET
cet-14386	8	14	analysis	analysis	NOUN
cet-14386	8	15	of	of	ADP
cet-14386	8	16	mass	mass	ADJ
cet-14386	8	17	amounts	amount	NOUN
cet-14386	8	18	of	of	ADP
cet-14386	8	19	future	future	ADJ
cet-14386	8	20	annual	annual	ADJ
cet-14386	8	21	reports	report	NOUN
cet-14386	8	22	for	for	ADP
cet-14386	8	23	comprehensive	comprehensive	ADJ
cet-14386	8	24	sustainability	sustainability	NOUN
cet-14386	8	25	performance	performance	NOUN
cet-14386	8	26	measurement	measurement	NOUN
cet-14386	8	27	.	.	PUNCT
cet-14386	9	1	1	1	X
cet-14386	9	2	.	.	X
cet-14386	9	3	introduction	introduction	NOUN
cet-14386	9	4	in	in	ADP
cet-14386	9	5	recent	recent	ADJ
cet-14386	9	6	years	year	NOUN
cet-14386	9	7	,	,	PUNCT
cet-14386	9	8	the	the	DET
cet-14386	9	9	growing	grow	VERB
cet-14386	9	10	emphasis	emphasis	NOUN
cet-14386	9	11	on	on	ADP
cet-14386	9	12	sustainability	sustainability	NOUN
cet-14386	9	13	and	and	CCONJ
cet-14386	9	14	responsible	responsible	ADJ
cet-14386	9	15	business	business	NOUN
cet-14386	9	16	practices	practice	NOUN
cet-14386	9	17	has	have	AUX
cet-14386	9	18	led	lead	VERB
cet-14386	9	19	to	to	ADP
cet-14386	9	20	increasing	increase	VERB
cet-14386	9	21	pressure	pressure	NOUN
cet-14386	9	22	on	on	ADP
cet-14386	9	23	companies	company	NOUN
cet-14386	9	24	to	to	PART
cet-14386	9	25	disclose	disclose	VERB
cet-14386	9	26	comprehensive	comprehensive	ADJ
cet-14386	9	27	environmental	environmental	ADJ
cet-14386	9	28	,	,	PUNCT
cet-14386	9	29	social	social	ADJ
cet-14386	9	30	,	,	PUNCT
cet-14386	9	31	and	and	CCONJ
cet-14386	9	32	governance	governance	NOUN
cet-14386	9	33	(	(	PUNCT
cet-14386	9	34	esg	esg	NOUN
cet-14386	9	35	)	)	PUNCT
cet-14386	9	36	information	information	NOUN
cet-14386	9	37	.	.	PUNCT
cet-14386	10	1	this	this	DET
cet-14386	10	2	demand	demand	NOUN
cet-14386	10	3	for	for	ADP
cet-14386	10	4	transparency	transparency	NOUN
cet-14386	10	5	and	and	CCONJ
cet-14386	10	6	accountability	accountability	NOUN
cet-14386	10	7	,	,	PUNCT
cet-14386	10	8	especially	especially	ADV
cet-14386	10	9	in	in	ADP
cet-14386	10	10	the	the	DET
cet-14386	10	11	case	case	NOUN
cet-14386	10	12	of	of	ADP
cet-14386	10	13	large	large	ADJ
cet-14386	10	14	companies	company	NOUN
cet-14386	10	15	,	,	PUNCT
cet-14386	10	16	stems	stem	VERB
cet-14386	10	17	from	from	ADP
cet-14386	10	18	a	a	DET
cet-14386	10	19	global	global	ADJ
cet-14386	10	20	shift	shift	NOUN
cet-14386	10	21	towards	towards	ADP
cet-14386	10	22	more	more	ADV
cet-14386	10	23	sustainable	sustainable	ADJ
cet-14386	10	24	and	and	CCONJ
cet-14386	10	25	socially	socially	ADV
cet-14386	10	26	responsible	responsible	ADJ
cet-14386	10	27	business	business	NOUN
cet-14386	10	28	models	model	NOUN
cet-14386	10	29	and	and	CCONJ
cet-14386	10	30	innovative	innovative	ADJ
cet-14386	10	31	practices	practice	NOUN
cet-14386	10	32	(	(	PUNCT
cet-14386	10	33	ritala	ritala	PROPN
cet-14386	10	34	et	et	PROPN
cet-14386	10	35	al	al	PROPN
cet-14386	10	36	.	.	PROPN
cet-14386	10	37	,	,	PUNCT
cet-14386	10	38	2018	2018	NUM
cet-14386	10	39	)	)	PUNCT
cet-14386	10	40	.	.	PUNCT
cet-14386	11	1	as	as	ADP
cet-14386	11	2	a	a	DET
cet-14386	11	3	result	result	NOUN
cet-14386	11	4	,	,	PUNCT
cet-14386	11	5	companies	company	NOUN
cet-14386	11	6	are	be	AUX
cet-14386	11	7	expected	expect	VERB
cet-14386	11	8	to	to	PART
cet-14386	11	9	communicate	communicate	VERB
cet-14386	11	10	externally	externally	ADV
cet-14386	11	11	via	via	ADP
cet-14386	11	12	not	not	PART
cet-14386	11	13	only	only	ADV
cet-14386	11	14	traditional	traditional	ADJ
cet-14386	11	15	financial-	financial-	ADJ
cet-14386	11	16	,	,	PUNCT
cet-14386	11	17	but	but	CCONJ
cet-14386	11	18	also	also	ADV
cet-14386	11	19	detailed	detailed	ADJ
cet-14386	11	20	sustainability	sustainability	NOUN
cet-14386	11	21	reports	report	NOUN
cet-14386	11	22	in	in	ADP
cet-14386	11	23	various	various	ADJ
cet-14386	11	24	styles	style	NOUN
cet-14386	11	25	and	and	CCONJ
cet-14386	11	26	formats	format	NOUN
cet-14386	11	27	to	to	PART
cet-14386	11	28	address	address	VERB
cet-14386	11	29	stakeholder	stakeholder	NOUN
cet-14386	11	30	concerns	concern	NOUN
cet-14386	11	31	and	and	CCONJ
cet-14386	11	32	demonstrate	demonstrate	VERB
cet-14386	11	33	their	their	PRON
cet-14386	11	34	commitment	commitment	NOUN
cet-14386	11	35	to	to	ADP
cet-14386	11	36	sustainable	sustainable	ADJ
cet-14386	11	37	practices	practice	NOUN
cet-14386	11	38	(	(	PUNCT
cet-14386	11	39	hossain	hossain	PROPN
cet-14386	11	40	et	et	PROPN
cet-14386	11	41	al	al	PROPN
cet-14386	11	42	.	.	PROPN
cet-14386	11	43	,	,	PUNCT
cet-14386	11	44	2022	2022	NUM
cet-14386	11	45	)	)	PUNCT
cet-14386	11	46	.	.	PUNCT
cet-14386	12	1	this	this	DET
cet-14386	12	2	information	information	NOUN
cet-14386	12	3	enables	enable	VERB
cet-14386	12	4	the	the	DET
cet-14386	12	5	understanding	understanding	NOUN
cet-14386	12	6	of	of	ADP
cet-14386	12	7	the	the	DET
cet-14386	12	8	positive	positive	ADJ
cet-14386	12	9	and	and	CCONJ
cet-14386	12	10	negative	negative	ADJ
cet-14386	12	11	sustainability	sustainability	NOUN
cet-14386	12	12	-	-	PUNCT
cet-14386	12	13	related	relate	VERB
cet-14386	12	14	impacts	impact	NOUN
cet-14386	12	15	of	of	ADP
cet-14386	12	16	companies	company	NOUN
cet-14386	12	17	and	and	CCONJ
cet-14386	12	18	how	how	SCONJ
cet-14386	12	19	they	they	PRON
cet-14386	12	20	affect	affect	VERB
cet-14386	12	21	their	their	PRON
cet-14386	12	22	development	development	NOUN
cet-14386	12	23	,	,	PUNCT
cet-14386	12	24	performance	performance	NOUN
cet-14386	12	25	,	,	PUNCT
cet-14386	12	26	and	and	CCONJ
cet-14386	12	27	position	position	NOUN
cet-14386	12	28	(	(	PUNCT
cet-14386	12	29	efrag	efrag	NOUN
cet-14386	12	30	,	,	PUNCT
cet-14386	12	31	2022	2022	NUM
cet-14386	12	32	)	)	PUNCT
cet-14386	12	33	.	.	PUNCT
cet-14386	13	1	different	different	ADJ
cet-14386	13	2	regions	region	NOUN
cet-14386	13	3	have	have	AUX
cet-14386	13	4	developed	develop	VERB
cet-14386	13	5	their	their	PRON
cet-14386	13	6	own	own	ADJ
cet-14386	13	7	reporting	reporting	NOUN
cet-14386	13	8	requirements	requirement	NOUN
cet-14386	13	9	,	,	PUNCT
cet-14386	13	10	adding	add	VERB
cet-14386	13	11	to	to	ADP
cet-14386	13	12	the	the	DET
cet-14386	13	13	complexity	complexity	NOUN
cet-14386	13	14	of	of	ADP
cet-14386	13	15	multinational	multinational	ADJ
cet-14386	13	16	companies	company	NOUN
cet-14386	13	17	.	.	PUNCT
cet-14386	14	1	taxonomies	taxonomy	NOUN
cet-14386	14	2	were	be	AUX
cet-14386	14	3	developed	develop	VERB
cet-14386	14	4	to	to	PART
cet-14386	14	5	streamline	streamline	VERB
cet-14386	14	6	the	the	DET
cet-14386	14	7	reporting	reporting	NOUN
cet-14386	14	8	content	content	NOUN
cet-14386	14	9	and	and	CCONJ
cet-14386	14	10	technical	technical	ADJ
cet-14386	14	11	format	format	NOUN
cet-14386	14	12	,	,	PUNCT
cet-14386	14	13	of	of	ADP
cet-14386	14	14	which	which	DET
cet-14386	14	15	jastrzębska	jastrzębska	NOUN
cet-14386	14	16	(	(	PUNCT
cet-14386	14	17	2023	2023	NUM
cet-14386	14	18	)	)	PUNCT
cet-14386	14	19	thoroughly	thoroughly	ADV
cet-14386	14	20	analyzed	analyze	VERB
cet-14386	14	21	the	the	DET
cet-14386	14	22	acceleration	acceleration	NOUN
cet-14386	14	23	of	of	ADP
cet-14386	14	24	european	european	PROPN
cet-14386	14	25	standard	standard	ADJ
cet-14386	14	26	setters	setter	NOUN
cet-14386	14	27	,	,	PUNCT
cet-14386	14	28	publishing	publish	VERB
cet-14386	14	29	the	the	DET
cet-14386	14	30	first	first	ADJ
cet-14386	14	31	set	set	NOUN
cet-14386	14	32	of	of	ADP
cet-14386	14	33	european	european	ADJ
cet-14386	14	34	sustainability	sustainability	NOUN
cet-14386	14	35	reporting	reporting	NOUN
cet-14386	14	36	standards	standard	NOUN
cet-14386	14	37	(	(	PUNCT
cet-14386	14	38	esrs	esr	NOUN
cet-14386	14	39	)	)	PUNCT
cet-14386	14	40	.	.	PUNCT
cet-14386	15	1	for	for	ADP
cet-14386	15	2	the	the	DET
cet-14386	15	3	purposes	purpose	NOUN
cet-14386	15	4	of	of	ADP
cet-14386	15	5	this	this	DET
cet-14386	15	6	study	study	NOUN
cet-14386	15	7	,	,	PUNCT
cet-14386	15	8	we	we	PRON
cet-14386	15	9	focus	focus	VERB
cet-14386	15	10	on	on	ADP
cet-14386	15	11	the	the	DET
cet-14386	15	12	european	european	PROPN
cet-14386	15	13	region	region	NOUN
cet-14386	15	14	,	,	PUNCT
cet-14386	15	15	which	which	PRON
cet-14386	15	16	is	be	AUX
cet-14386	15	17	governed	govern	VERB
cet-14386	15	18	by	by	ADP
cet-14386	15	19	the	the	DET
cet-14386	15	20	corporate	corporate	ADJ
cet-14386	15	21	sustainability	sustainability	NOUN
cet-14386	15	22	reporting	report	VERB
cet-14386	15	23	directive	directive	NOUN
cet-14386	15	24	(	(	PUNCT
cet-14386	15	25	csrd	csrd	NOUN
cet-14386	15	26	)	)	PUNCT
cet-14386	15	27	and	and	CCONJ
cet-14386	15	28	,	,	PUNCT
cet-14386	15	29	for	for	ADP
cet-14386	15	30	the	the	DET
cet-14386	15	31	majority	majority	NOUN
cet-14386	15	32	of	of	ADP
cet-14386	15	33	large	large	ADJ
cet-14386	15	34	companies	company	NOUN
cet-14386	15	35	,	,	PUNCT
cet-14386	15	36	the	the	DET
cet-14386	15	37	international	international	ADJ
cet-14386	15	38	financial	financial	ADJ
cet-14386	15	39	reporting	reporting	NOUN
cet-14386	15	40	standards	standard	NOUN
cet-14386	15	41	(	(	PUNCT
cet-14386	15	42	ifrs	ifrs	NOUN
cet-14386	15	43	)	)	PUNCT
cet-14386	15	44	.	.	PUNCT
cet-14386	16	1	it	it	PRON
cet-14386	16	2	is	be	AUX
cet-14386	16	3	worth	worth	ADJ
cet-14386	16	4	noting	note	VERB
cet-14386	16	5	that	that	SCONJ
cet-14386	16	6	due	due	ADP
cet-14386	16	7	to	to	ADP
cet-14386	16	8	mainly	mainly	ADV
cet-14386	16	9	internal	internal	ADJ
cet-14386	16	10	managerial	managerial	ADJ
cet-14386	16	11	purposes	purpose	NOUN
cet-14386	16	12	,	,	PUNCT
cet-14386	16	13	companies	company	NOUN
cet-14386	16	14	could	could	AUX
cet-14386	16	15	use	use	VERB
cet-14386	16	16	additional	additional	ADJ
cet-14386	16	17	reporting	reporting	NOUN
cet-14386	16	18	standards	standard	NOUN
cet-14386	16	19	,	,	PUNCT
cet-14386	16	20	such	such	ADJ
cet-14386	16	21	as	as	ADP
cet-14386	16	22	the	the	DET
cet-14386	16	23	global	global	ADJ
cet-14386	16	24	reporting	reporting	NOUN
cet-14386	16	25	initiative	initiative	NOUN
cet-14386	16	26	(	(	PUNCT
cet-14386	16	27	gri	gri	PROPN
cet-14386	16	28	)	)	PUNCT
cet-14386	16	29	and	and	CCONJ
cet-14386	16	30	the	the	DET
cet-14386	16	31	sustainability	sustainability	NOUN
cet-14386	16	32	accounting	accounting	NOUN
cet-14386	16	33	standards	standard	NOUN
cet-14386	16	34	board	board	NOUN
cet-14386	16	35	(	(	PUNCT
cet-14386	16	36	sasb	sasb	PROPN
cet-14386	16	37	)	)	PUNCT
cet-14386	16	38	,	,	PUNCT
cet-14386	16	39	which	which	PRON
cet-14386	16	40	are	be	AUX
cet-14386	16	41	used	use	VERB
cet-14386	16	42	alongside	alongside	ADP
cet-14386	16	43	regional	regional	ADJ
cet-14386	16	44	requirements	requirement	NOUN
cet-14386	16	45	to	to	PART
cet-14386	16	46	meet	meet	VERB
cet-14386	16	47	the	the	DET
cet-14386	16	48	needs	need	NOUN
cet-14386	16	49	of	of	ADP
cet-14386	16	50	different	different	ADJ
cet-14386	16	51	stakeholders	stakeholder	NOUN
cet-14386	16	52	(	(	PUNCT
cet-14386	16	53	pizzi	pizzi	PROPN
cet-14386	16	54	et	et	PROPN
cet-14386	16	55	al	al	PROPN
cet-14386	16	56	.	.	PROPN
cet-14386	16	57	,	,	PUNCT
cet-14386	16	58	2022	2022	NUM
cet-14386	16	59	)	)	PUNCT
cet-14386	16	60	.	.	PUNCT
cet-14386	17	1	at	at	ADP
cet-14386	17	2	the	the	DET
cet-14386	17	3	same	same	ADJ
cet-14386	17	4	time	time	NOUN
cet-14386	17	5	,	,	PUNCT
cet-14386	17	6	the	the	DET
cet-14386	17	7	transition	transition	NOUN
cet-14386	17	8	from	from	ADP
cet-14386	17	9	traditional	traditional	ADJ
cet-14386	17	10	paper	paper	NOUN
cet-14386	17	11	-	-	PUNCT
cet-14386	17	12	based	base	VERB
cet-14386	17	13	reporting	reporting	NOUN
cet-14386	17	14	to	to	ADP
cet-14386	17	15	digital	digital	ADJ
cet-14386	17	16	corporate	corporate	ADJ
cet-14386	17	17	reporting	reporting	NOUN
cet-14386	17	18	has	have	AUX
cet-14386	17	19	been	be	AUX
cet-14386	17	20	a	a	DET
cet-14386	17	21	transformative	transformative	ADJ
cet-14386	17	22	process	process	NOUN
cet-14386	17	23	,	,	PUNCT
cet-14386	17	24	offering	offer	VERB
cet-14386	17	25	significant	significant	ADJ
cet-14386	17	26	benefits	benefit	NOUN
cet-14386	17	27	to	to	ADP
cet-14386	17	28	companies	company	NOUN
cet-14386	17	29	and	and	CCONJ
cet-14386	17	30	stakeholders	stakeholder	NOUN
cet-14386	17	31	alike	alike	ADV
cet-14386	17	32	.	.	PUNCT
cet-14386	18	1	enhanced	enhance	VERB
cet-14386	18	2	opportunities	opportunity	NOUN
cet-14386	18	3	are	be	AUX
cet-14386	18	4	being	be	AUX
cet-14386	18	5	introduced	introduce	VERB
cet-14386	18	6	to	to	PART
cet-14386	18	7	standardize	standardize	VERB
cet-14386	18	8	and	and	CCONJ
cet-14386	18	9	rationalize	rationalize	VERB
cet-14386	18	10	sustainability	sustainability	NOUN
cet-14386	18	11	disclosures	disclosure	NOUN
cet-14386	18	12	with	with	ADP
cet-14386	18	13	the	the	DET
cet-14386	18	14	introduction	introduction	NOUN
cet-14386	18	15	577	577	NUM
cet-14386	18	16	of	of	ADP
cet-14386	18	17	digital	digital	ADJ
cet-14386	18	18	taxonomies	taxonomy	NOUN
cet-14386	18	19	.	.	PUNCT
cet-14386	19	1	the	the	DET
cet-14386	19	2	technological	technological	ADJ
cet-14386	19	3	medium	medium	NOUN
cet-14386	19	4	of	of	ADP
cet-14386	19	5	current	current	ADJ
cet-14386	19	6	digital	digital	ADJ
cet-14386	19	7	reporting	reporting	NOUN
cet-14386	19	8	has	have	AUX
cet-14386	19	9	consolidated	consolidate	VERB
cet-14386	19	10	in	in	ADP
cet-14386	19	11	the	the	DET
cet-14386	19	12	extensible	extensible	ADJ
cet-14386	19	13	business	business	NOUN
cet-14386	19	14	reporting	reporting	NOUN
cet-14386	19	15	language	language	NOUN
cet-14386	19	16	(	(	PUNCT
cet-14386	19	17	xbrl	xbrl	PROPN
cet-14386	19	18	)	)	PUNCT
cet-14386	19	19	,	,	PUNCT
cet-14386	19	20	which	which	PRON
cet-14386	19	21	has	have	AUX
cet-14386	19	22	become	become	VERB
cet-14386	19	23	the	the	DET
cet-14386	19	24	superior	superior	ADJ
cet-14386	19	25	standard	standard	NOUN
cet-14386	19	26	globally	globally	ADV
cet-14386	19	27	for	for	ADP
cet-14386	19	28	streamlining	streamline	VERB
cet-14386	19	29	data	datum	NOUN
cet-14386	19	30	exchange	exchange	NOUN
cet-14386	19	31	and	and	CCONJ
cet-14386	19	32	improving	improve	VERB
cet-14386	19	33	data	datum	NOUN
cet-14386	19	34	accuracy	accuracy	NOUN
cet-14386	19	35	in	in	ADP
cet-14386	19	36	both	both	CCONJ
cet-14386	19	37	financial	financial	ADJ
cet-14386	19	38	and	and	CCONJ
cet-14386	19	39	sustainability	sustainability	NOUN
cet-14386	19	40	disclosures	disclosure	NOUN
cet-14386	19	41	.	.	PUNCT
cet-14386	20	1	xbrl	xbrl	PROPN
cet-14386	20	2	is	be	AUX
cet-14386	20	3	an	an	DET
cet-14386	20	4	extension	extension	NOUN
cet-14386	20	5	of	of	ADP
cet-14386	20	6	the	the	DET
cet-14386	20	7	extensible	extensible	ADJ
cet-14386	20	8	mark	mark	NOUN
cet-14386	20	9	-	-	PUNCT
cet-14386	20	10	up	up	ADP
cet-14386	20	11	language	language	NOUN
cet-14386	20	12	(	(	PUNCT
cet-14386	20	13	xml	xml	NOUN
cet-14386	20	14	)	)	PUNCT
cet-14386	20	15	,	,	PUNCT
cet-14386	20	16	developed	develop	VERB
cet-14386	20	17	over	over	ADP
cet-14386	20	18	20	20	NUM
cet-14386	20	19	y	y	NOUN
cet-14386	20	20	ago	ago	ADV
cet-14386	20	21	to	to	PART
cet-14386	20	22	possess	possess	VERB
cet-14386	20	23	a	a	DET
cet-14386	20	24	tagging	tag	VERB
cet-14386	20	25	feature	feature	NOUN
cet-14386	20	26	on	on	ADP
cet-14386	20	27	otherwise	otherwise	ADV
cet-14386	20	28	moderately	moderately	ADV
cet-14386	20	29	structured	structure	VERB
cet-14386	20	30	business	business	NOUN
cet-14386	20	31	information	information	NOUN
cet-14386	20	32	(	(	PUNCT
cet-14386	20	33	mousa	mousa	NOUN
cet-14386	20	34	and	and	CCONJ
cet-14386	20	35	ozili	ozili	NOUN
cet-14386	20	36	,	,	PUNCT
cet-14386	20	37	2023	2023	NUM
cet-14386	20	38	)	)	PUNCT
cet-14386	20	39	.	.	PUNCT
cet-14386	21	1	xbrl	xbrl	PROPN
cet-14386	21	2	provides	provide	VERB
cet-14386	21	3	a	a	DET
cet-14386	21	4	clear	clear	ADJ
cet-14386	21	5	and	and	CCONJ
cet-14386	21	6	stable	stable	ADJ
cet-14386	21	7	document	document	NOUN
cet-14386	21	8	structure	structure	NOUN
cet-14386	21	9	,	,	PUNCT
cet-14386	21	10	a	a	DET
cet-14386	21	11	set	set	NOUN
cet-14386	21	12	of	of	ADP
cet-14386	21	13	default	default	NOUN
cet-14386	21	14	file	file	NOUN
cet-14386	21	15	extensions	extension	NOUN
cet-14386	21	16	,	,	PUNCT
cet-14386	21	17	and	and	CCONJ
cet-14386	21	18	a	a	DET
cet-14386	21	19	standardized	standardized	ADJ
cet-14386	21	20	method	method	NOUN
cet-14386	21	21	to	to	PART
cet-14386	21	22	describe	describe	VERB
cet-14386	21	23	and	and	CCONJ
cet-14386	21	24	refer	refer	VERB
cet-14386	21	25	to	to	ADP
cet-14386	21	26	the	the	DET
cet-14386	21	27	taxonomies	taxonomy	NOUN
cet-14386	21	28	(	(	PUNCT
cet-14386	21	29	xbrl	xbrl	PROPN
cet-14386	21	30	international	international	PROPN
cet-14386	21	31	inc	inc	PROPN
cet-14386	21	32	.	.	PROPN
cet-14386	21	33	,	,	PUNCT
cet-14386	21	34	2023	2023	NUM
cet-14386	21	35	)	)	PUNCT
cet-14386	21	36	.	.	PUNCT
cet-14386	22	1	however	however	ADV
cet-14386	22	2	,	,	PUNCT
cet-14386	22	3	along	along	ADP
cet-14386	22	4	with	with	ADP
cet-14386	22	5	its	its	PRON
cet-14386	22	6	benefits	benefit	NOUN
cet-14386	22	7	,	,	PUNCT
cet-14386	22	8	this	this	DET
cet-14386	22	9	transition	transition	NOUN
cet-14386	22	10	has	have	AUX
cet-14386	22	11	presented	present	VERB
cet-14386	22	12	companies	company	NOUN
cet-14386	22	13	with	with	ADP
cet-14386	22	14	a	a	DET
cet-14386	22	15	prolonged	prolonged	ADJ
cet-14386	22	16	and	and	CCONJ
cet-14386	22	17	relatively	relatively	ADV
cet-14386	22	18	slow	slow	ADJ
cet-14386	22	19	adoption	adoption	NOUN
cet-14386	22	20	phase	phase	NOUN
cet-14386	22	21	and	and	CCONJ
cet-14386	22	22	also	also	ADV
cet-14386	22	23	technical	technical	ADJ
cet-14386	22	24	challenges	challenge	NOUN
cet-14386	22	25	,	,	PUNCT
cet-14386	22	26	particularly	particularly	ADV
cet-14386	22	27	in	in	ADP
cet-14386	22	28	navigating	navigate	VERB
cet-14386	22	29	the	the	DET
cet-14386	22	30	complexities	complexity	NOUN
cet-14386	22	31	of	of	ADP
cet-14386	22	32	sustainability	sustainability	NOUN
cet-14386	22	33	reporting	reporting	NOUN
cet-14386	22	34	,	,	PUNCT
cet-14386	22	35	such	such	ADJ
cet-14386	22	36	as	as	ADP
cet-14386	22	37	determining	determine	VERB
cet-14386	22	38	‘	'	PUNCT
cet-14386	22	39	what	what	PRON
cet-14386	22	40	’	'	PUNCT
cet-14386	22	41	data	datum	NOUN
cet-14386	22	42	to	to	PART
cet-14386	22	43	report	report	VERB
cet-14386	22	44	(	(	PUNCT
cet-14386	22	45	e.g.	e.g.	ADV
cet-14386	22	46	,	,	PUNCT
cet-14386	22	47	the	the	DET
cet-14386	22	48	effect	effect	NOUN
cet-14386	22	49	of	of	ADP
cet-14386	22	50	sustainable	sustainable	ADJ
cet-14386	22	51	aspects	aspect	NOUN
cet-14386	22	52	on	on	ADP
cet-14386	22	53	financial	financial	ADJ
cet-14386	22	54	outcomes	outcome	NOUN
cet-14386	22	55	and	and	CCONJ
cet-14386	22	56	vice	vice	ADV
cet-14386	22	57	versa	versa	ADV
cet-14386	22	58	)	)	PUNCT
cet-14386	22	59	and	and	CCONJ
cet-14386	22	60	‘	'	PUNCT
cet-14386	22	61	how	how	SCONJ
cet-14386	22	62	’	'	PUNCT
cet-14386	22	63	(	(	PUNCT
cet-14386	22	64	i.e.	i.e.	X
cet-14386	22	65	,	,	PUNCT
cet-14386	22	66	method	method	NOUN
cet-14386	22	67	of	of	ADP
cet-14386	22	68	technology	technology	NOUN
cet-14386	22	69	integration	integration	NOUN
cet-14386	22	70	in	in	ADP
cet-14386	22	71	internal	internal	ADJ
cet-14386	22	72	strategy	strategy	NOUN
cet-14386	22	73	and	and	CCONJ
cet-14386	22	74	operational	operational	ADJ
cet-14386	22	75	frameworks	framework	NOUN
cet-14386	22	76	)	)	PUNCT
cet-14386	22	77	to	to	PART
cet-14386	22	78	communicate	communicate	VERB
cet-14386	22	79	it	it	PRON
cet-14386	22	80	effectively	effectively	ADV
cet-14386	22	81	(	(	PUNCT
cet-14386	22	82	mora	mora	PROPN
cet-14386	22	83	-	-	PUNCT
cet-14386	22	84	rodriguez	rodriguez	PROPN
cet-14386	22	85	et	et	PROPN
cet-14386	22	86	al	al	PROPN
cet-14386	22	87	.	.	PROPN
cet-14386	22	88	,	,	PUNCT
cet-14386	22	89	2017	2017	NUM
cet-14386	22	90	)	)	PUNCT
cet-14386	22	91	.	.	PUNCT
cet-14386	23	1	there	there	PRON
cet-14386	23	2	has	have	AUX
cet-14386	23	3	been	be	AUX
cet-14386	23	4	significant	significant	ADJ
cet-14386	23	5	research	research	NOUN
cet-14386	23	6	effort	effort	NOUN
cet-14386	23	7	on	on	ADP
cet-14386	23	8	the	the	DET
cet-14386	23	9	observation	observation	NOUN
cet-14386	23	10	of	of	ADP
cet-14386	23	11	such	such	ADJ
cet-14386	23	12	practices	practice	NOUN
cet-14386	23	13	to	to	PART
cet-14386	23	14	generate	generate	VERB
cet-14386	23	15	insights	insight	NOUN
cet-14386	23	16	into	into	ADP
cet-14386	23	17	the	the	DET
cet-14386	23	18	esg	esg	NOUN
cet-14386	23	19	performance	performance	NOUN
cet-14386	23	20	of	of	ADP
cet-14386	23	21	individual	individual	ADJ
cet-14386	23	22	companies	company	NOUN
cet-14386	23	23	and	and	CCONJ
cet-14386	23	24	provide	provide	VERB
cet-14386	23	25	an	an	DET
cet-14386	23	26	objective	objective	ADJ
cet-14386	23	27	comparative	comparative	ADJ
cet-14386	23	28	analysis	analysis	NOUN
cet-14386	23	29	with	with	ADP
cet-14386	23	30	the	the	DET
cet-14386	23	31	use	use	NOUN
cet-14386	23	32	of	of	ADP
cet-14386	23	33	xbrl	xbrl	PROPN
cet-14386	23	34	reports	report	NOUN
cet-14386	23	35	(	(	PUNCT
cet-14386	23	36	faccia	faccia	PROPN
cet-14386	23	37	et	et	PROPN
cet-14386	23	38	al	al	PROPN
cet-14386	23	39	.	.	PROPN
cet-14386	23	40	,	,	PUNCT
cet-14386	23	41	2021	2021	NUM
cet-14386	23	42	)	)	PUNCT
cet-14386	23	43	.	.	PUNCT
cet-14386	24	1	on	on	ADP
cet-14386	24	2	the	the	DET
cet-14386	24	3	other	other	ADJ
cet-14386	24	4	hand	hand	NOUN
cet-14386	24	5	,	,	PUNCT
cet-14386	24	6	when	when	SCONJ
cet-14386	24	7	digital	digital	ADJ
cet-14386	24	8	corporate	corporate	ADJ
cet-14386	24	9	reports	report	NOUN
cet-14386	24	10	are	be	AUX
cet-14386	24	11	not	not	PART
cet-14386	24	12	available	available	ADJ
cet-14386	24	13	,	,	PUNCT
cet-14386	24	14	researchers	researcher	NOUN
cet-14386	24	15	have	have	AUX
cet-14386	24	16	tried	try	VERB
cet-14386	24	17	to	to	PART
cet-14386	24	18	consolidate	consolidate	VERB
cet-14386	24	19	the	the	DET
cet-14386	24	20	report	report	NOUN
cet-14386	24	21	disclosure	disclosure	NOUN
cet-14386	24	22	content	content	NOUN
cet-14386	24	23	by	by	ADP
cet-14386	24	24	introducing	introduce	VERB
cet-14386	24	25	standardization	standardization	NOUN
cet-14386	24	26	measures	measure	NOUN
cet-14386	24	27	,	,	PUNCT
cet-14386	24	28	often	often	ADV
cet-14386	24	29	supported	support	VERB
cet-14386	24	30	by	by	ADP
cet-14386	24	31	ex	ex	ADJ
cet-14386	24	32	-	-	ADJ
cet-14386	24	33	post	post	ADJ
cet-14386	24	34	methodologies	methodology	NOUN
cet-14386	24	35	.	.	PUNCT
cet-14386	25	1	these	these	DET
cet-14386	25	2	methods	method	NOUN
cet-14386	25	3	define	define	VERB
cet-14386	25	4	a	a	DET
cet-14386	25	5	system	system	NOUN
cet-14386	25	6	of	of	ADP
cet-14386	25	7	sustainability	sustainability	NOUN
cet-14386	25	8	disclosures	disclosure	NOUN
cet-14386	25	9	by	by	ADP
cet-14386	25	10	retrieving	retrieve	VERB
cet-14386	25	11	key	key	ADJ
cet-14386	25	12	concepts	concept	NOUN
cet-14386	25	13	directly	directly	ADV
cet-14386	25	14	from	from	ADP
cet-14386	25	15	sustainability	sustainability	NOUN
cet-14386	25	16	reports	report	NOUN
cet-14386	25	17	already	already	ADV
cet-14386	25	18	published	publish	VERB
cet-14386	25	19	.	.	PUNCT
cet-14386	26	1	this	this	PRON
cet-14386	26	2	often	often	ADV
cet-14386	26	3	includes	include	VERB
cet-14386	26	4	disclosures	disclosure	NOUN
cet-14386	26	5	to	to	PART
cet-14386	26	6	be	be	AUX
cet-14386	26	7	evaluated	evaluate	VERB
cet-14386	26	8	using	use	VERB
cet-14386	26	9	pre	pre	ADJ
cet-14386	26	10	-	-	ADJ
cet-14386	26	11	defined	define	VERB
cet-14386	26	12	taxonomies	taxonomy	NOUN
cet-14386	26	13	,	,	PUNCT
cet-14386	26	14	for	for	ADP
cet-14386	26	15	instance	instance	NOUN
cet-14386	26	16	,	,	PUNCT
cet-14386	26	17	by	by	ADP
cet-14386	26	18	manual	manual	NOUN
cet-14386	26	19	coding	code	VERB
cet-14386	26	20	to	to	PART
cet-14386	26	21	define	define	VERB
cet-14386	26	22	quality	quality	NOUN
cet-14386	26	23	measures	measure	NOUN
cet-14386	26	24	by	by	ADP
cet-14386	26	25	the	the	DET
cet-14386	26	26	content	content	NOUN
cet-14386	26	27	and	and	CCONJ
cet-14386	26	28	format	format	NOUN
cet-14386	26	29	of	of	ADP
cet-14386	26	30	integrated	integrated	ADJ
cet-14386	26	31	reports	report	NOUN
cet-14386	26	32	(	(	PUNCT
cet-14386	26	33	lueg	lueg	NOUN
cet-14386	26	34	,	,	PUNCT
cet-14386	26	35	2022	2022	NUM
cet-14386	26	36	)	)	PUNCT
cet-14386	26	37	.	.	PUNCT
cet-14386	27	1	usually	usually	ADV
cet-14386	27	2	,	,	PUNCT
cet-14386	27	3	unique	unique	ADJ
cet-14386	27	4	text	text	NOUN
cet-14386	27	5	mining	mining	NOUN
cet-14386	27	6	dictionaries	dictionary	NOUN
cet-14386	27	7	were	be	AUX
cet-14386	27	8	created	create	VERB
cet-14386	27	9	based	base	VERB
cet-14386	27	10	on	on	ADP
cet-14386	27	11	keyword	keyword	NOUN
cet-14386	27	12	retrieval	retrieval	NOUN
cet-14386	27	13	from	from	ADP
cet-14386	27	14	reports	report	NOUN
cet-14386	27	15	and	and	CCONJ
cet-14386	27	16	matching	match	VERB
cet-14386	27	17	to	to	ADP
cet-14386	27	18	sustainability	sustainability	NOUN
cet-14386	27	19	concepts	concept	NOUN
cet-14386	27	20	,	,	PUNCT
cet-14386	27	21	e.g.	e.g.	ADV
cet-14386	27	22	,	,	PUNCT
cet-14386	27	23	official	official	ADJ
cet-14386	27	24	categories	category	NOUN
cet-14386	27	25	of	of	ADP
cet-14386	27	26	‘	'	PUNCT
cet-14386	27	27	governance	governance	NOUN
cet-14386	27	28	’	'	PUNCT
cet-14386	27	29	,	,	PUNCT
cet-14386	27	30	‘	'	PUNCT
cet-14386	27	31	strategy	strategy	NOUN
cet-14386	27	32	’	'	PUNCT
cet-14386	27	33	,	,	PUNCT
cet-14386	27	34	‘	'	PUNCT
cet-14386	27	35	risk	risk	NOUN
cet-14386	27	36	management	management	NOUN
cet-14386	27	37	’	'	PUNCT
cet-14386	27	38	,	,	PUNCT
cet-14386	27	39	and	and	CCONJ
cet-14386	27	40	‘	'	PUNCT
cet-14386	27	41	metrics	metric	NOUN
cet-14386	27	42	and	and	CCONJ
cet-14386	27	43	targets	target	NOUN
cet-14386	27	44	’	'	PUNCT
cet-14386	27	45	(	(	PUNCT
cet-14386	27	46	moreno	moreno	PROPN
cet-14386	27	47	and	and	CCONJ
cet-14386	27	48	caminero	caminero	NOUN
cet-14386	27	49	,	,	PUNCT
cet-14386	27	50	2022	2022	NUM
cet-14386	27	51	)	)	PUNCT
cet-14386	27	52	,	,	PUNCT
cet-14386	27	53	or	or	CCONJ
cet-14386	27	54	keywords	keyword	VERB
cet-14386	27	55	implying	imply	VERB
cet-14386	27	56	different	different	ADJ
cet-14386	27	57	sustainability	sustainability	NOUN
cet-14386	27	58	concepts	concept	NOUN
cet-14386	27	59	(	(	PUNCT
cet-14386	27	60	tóth	tóth	NOUN
cet-14386	27	61	and	and	CCONJ
cet-14386	27	62	suta	suta	NOUN
cet-14386	27	63	,	,	PUNCT
cet-14386	27	64	2021	2021	NUM
cet-14386	27	65	)	)	PUNCT
cet-14386	27	66	.	.	PUNCT
cet-14386	28	1	multiple	multiple	ADJ
cet-14386	28	2	taxonomies	taxonomy	NOUN
cet-14386	28	3	could	could	AUX
cet-14386	28	4	be	be	AUX
cet-14386	28	5	used	use	VERB
cet-14386	28	6	in	in	ADP
cet-14386	28	7	the	the	DET
cet-14386	28	8	creation	creation	NOUN
cet-14386	28	9	of	of	ADP
cet-14386	28	10	dictionaries	dictionary	NOUN
cet-14386	28	11	,	,	PUNCT
cet-14386	28	12	e.g.	e.g.	ADV
cet-14386	28	13	jiang	jiang	PROPN
cet-14386	28	14	et	et	PROPN
cet-14386	28	15	al	al	PROPN
cet-14386	28	16	.	.	PROPN
cet-14386	29	1	(	(	PUNCT
cet-14386	29	2	2023	2023	NUM
cet-14386	29	3	)	)	PUNCT
cet-14386	29	4	used	use	VERB
cet-14386	29	5	gri	gri	PROPN
cet-14386	29	6	standards	standard	NOUN
cet-14386	29	7	and	and	CCONJ
cet-14386	29	8	the	the	DET
cet-14386	29	9	united	united	PROPN
cet-14386	29	10	nations	nations	PROPN
cet-14386	29	11	’	'	PUNCT
cet-14386	29	12	sustainable	sustainable	ADJ
cet-14386	29	13	development	development	NOUN
cet-14386	29	14	goals	goal	NOUN
cet-14386	29	15	(	(	PUNCT
cet-14386	29	16	sdgs	sdgs	ADJ
cet-14386	29	17	)	)	PUNCT
cet-14386	29	18	to	to	PART
cet-14386	29	19	define	define	VERB
cet-14386	29	20	word	word	NOUN
cet-14386	29	21	combinations	combination	NOUN
cet-14386	29	22	(	(	PUNCT
cet-14386	29	23	n	n	CCONJ
cet-14386	29	24	-	-	PUNCT
cet-14386	29	25	grams	gram	NOUN
cet-14386	29	26	)	)	PUNCT
cet-14386	29	27	to	to	PART
cet-14386	29	28	implement	implement	VERB
cet-14386	29	29	on	on	ADP
cet-14386	29	30	annual	annual	ADJ
cet-14386	29	31	reports	report	NOUN
cet-14386	29	32	.	.	PUNCT
cet-14386	30	1	alternatively	alternatively	ADV
cet-14386	30	2	,	,	PUNCT
cet-14386	30	3	case	case	NOUN
cet-14386	30	4	studies	study	NOUN
cet-14386	30	5	could	could	AUX
cet-14386	30	6	be	be	AUX
cet-14386	30	7	used	use	VERB
cet-14386	30	8	to	to	PART
cet-14386	30	9	develop	develop	VERB
cet-14386	30	10	taxonomies	taxonomy	NOUN
cet-14386	30	11	to	to	PART
cet-14386	30	12	analyze	analyze	VERB
cet-14386	30	13	specific	specific	ADJ
cet-14386	30	14	processes	process	NOUN
cet-14386	30	15	from	from	ADP
cet-14386	30	16	sustainability	sustainability	NOUN
cet-14386	30	17	aspects	aspect	NOUN
cet-14386	30	18	(	(	PUNCT
cet-14386	30	19	tahir	tahir	PROPN
cet-14386	30	20	and	and	CCONJ
cet-14386	30	21	darton	darton	PROPN
cet-14386	30	22	,	,	PUNCT
cet-14386	30	23	2010	2010	NUM
cet-14386	30	24	)	)	PUNCT
cet-14386	30	25	.	.	PUNCT
cet-14386	31	1	while	while	SCONJ
cet-14386	31	2	taxonomy	taxonomy	NOUN
cet-14386	31	3	development	development	NOUN
cet-14386	31	4	could	could	AUX
cet-14386	31	5	be	be	AUX
cet-14386	31	6	based	base	VERB
cet-14386	31	7	on	on	ADP
cet-14386	31	8	community	community	NOUN
cet-14386	31	9	regulations	regulation	NOUN
cet-14386	31	10	and	and	CCONJ
cet-14386	31	11	directives	directive	NOUN
cet-14386	31	12	(	(	PUNCT
cet-14386	31	13	csrd	csrd	NOUN
cet-14386	31	14	and	and	CCONJ
cet-14386	31	15	its	its	PRON
cet-14386	31	16	predecessor	predecessor	NOUN
cet-14386	31	17	nfrd	nfrd	NOUN
cet-14386	31	18	)	)	PUNCT
cet-14386	31	19	or	or	CCONJ
cet-14386	31	20	global	global	ADJ
cet-14386	31	21	scope	scope	NOUN
cet-14386	31	22	(	(	PUNCT
cet-14386	31	23	tcfd	tcfd	NOUN
cet-14386	31	24	)	)	PUNCT
cet-14386	31	25	(	(	PUNCT
cet-14386	31	26	andersson	andersson	PROPN
cet-14386	31	27	and	and	CCONJ
cet-14386	31	28	arvidsson	arvidsson	PROPN
cet-14386	31	29	,	,	PUNCT
cet-14386	31	30	2022	2022	NUM
cet-14386	31	31	)	)	PUNCT
cet-14386	31	32	,	,	PUNCT
cet-14386	31	33	heuristics	heuristic	NOUN
cet-14386	31	34	are	be	AUX
cet-14386	31	35	often	often	ADV
cet-14386	31	36	incorporated	incorporate	VERB
cet-14386	31	37	,	,	PUNCT
cet-14386	31	38	which	which	PRON
cet-14386	31	39	ultimately	ultimately	ADV
cet-14386	31	40	limits	limit	VERB
cet-14386	31	41	standard	standard	ADJ
cet-14386	31	42	outcomes	outcome	NOUN
cet-14386	31	43	.	.	PUNCT
cet-14386	32	1	in	in	ADP
cet-14386	32	2	addition	addition	NOUN
cet-14386	32	3	,	,	PUNCT
cet-14386	32	4	as	as	SCONJ
cet-14386	32	5	similar	similar	ADJ
cet-14386	32	6	research	research	NOUN
cet-14386	32	7	often	often	ADV
cet-14386	32	8	uses	use	VERB
cet-14386	32	9	text	text	NOUN
cet-14386	32	10	documents	document	NOUN
cet-14386	32	11	as	as	ADP
cet-14386	32	12	data	datum	NOUN
cet-14386	32	13	sources	source	NOUN
cet-14386	32	14	,	,	PUNCT
cet-14386	32	15	both	both	CCONJ
cet-14386	32	16	manual	manual	ADJ
cet-14386	32	17	and	and	CCONJ
cet-14386	32	18	hybrid	hybrid	ADJ
cet-14386	32	19	data	datum	NOUN
cet-14386	32	20	processing	processing	NOUN
cet-14386	32	21	methods	method	NOUN
cet-14386	32	22	can	can	AUX
cet-14386	32	23	result	result	VERB
cet-14386	32	24	in	in	ADP
cet-14386	32	25	a	a	DET
cet-14386	32	26	heavy	heavy	ADJ
cet-14386	32	27	workload	workload	NOUN
cet-14386	32	28	,	,	PUNCT
cet-14386	32	29	thus	thus	ADV
cet-14386	32	30	limiting	limit	VERB
cet-14386	32	31	the	the	DET
cet-14386	32	32	sample	sample	NOUN
cet-14386	32	33	size	size	NOUN
cet-14386	32	34	.	.	PUNCT
cet-14386	33	1	in	in	ADP
cet-14386	33	2	the	the	DET
cet-14386	33	3	drive	drive	NOUN
cet-14386	33	4	towards	towards	ADP
cet-14386	33	5	comprehensive	comprehensive	ADJ
cet-14386	33	6	sustainability	sustainability	NOUN
cet-14386	33	7	reporting	reporting	NOUN
cet-14386	33	8	,	,	PUNCT
cet-14386	33	9	there	there	PRON
cet-14386	33	10	is	be	VERB
cet-14386	33	11	a	a	DET
cet-14386	33	12	research	research	NOUN
cet-14386	33	13	gap	gap	NOUN
cet-14386	33	14	for	for	ADP
cet-14386	33	15	a	a	DET
cet-14386	33	16	standardized	standardized	ADJ
cet-14386	33	17	methodology	methodology	NOUN
cet-14386	33	18	to	to	PART
cet-14386	33	19	effectively	effectively	ADV
cet-14386	33	20	manage	manage	VERB
cet-14386	33	21	the	the	DET
cet-14386	33	22	intricacies	intricacy	NOUN
cet-14386	33	23	of	of	ADP
cet-14386	33	24	esg	esg	PROPN
cet-14386	33	25	disclosure	disclosure	NOUN
cet-14386	33	26	.	.	PUNCT
cet-14386	34	1	xbrl	xbrl	PROPN
cet-14386	34	2	,	,	PUNCT
cet-14386	34	3	coupled	couple	VERB
cet-14386	34	4	with	with	ADP
cet-14386	34	5	recent	recent	ADJ
cet-14386	34	6	eu	eu	PROPN
cet-14386	34	7	regulatory	regulatory	ADJ
cet-14386	34	8	efforts	effort	NOUN
cet-14386	34	9	towards	towards	ADP
cet-14386	34	10	digital	digital	ADJ
cet-14386	34	11	esg	esg	PROPN
cet-14386	34	12	taxonomies	taxonomy	NOUN
cet-14386	34	13	,	,	PUNCT
cet-14386	34	14	addresses	address	VERB
cet-14386	34	15	this	this	DET
cet-14386	34	16	critical	critical	ADJ
cet-14386	34	17	gap	gap	NOUN
cet-14386	34	18	to	to	PART
cet-14386	34	19	enable	enable	VERB
cet-14386	34	20	companies	company	NOUN
cet-14386	34	21	to	to	PART
cet-14386	34	22	present	present	VERB
cet-14386	34	23	coherent	coherent	ADJ
cet-14386	34	24	and	and	CCONJ
cet-14386	34	25	comparable	comparable	ADJ
cet-14386	34	26	sustainability	sustainability	NOUN
cet-14386	34	27	information	information	NOUN
cet-14386	34	28	to	to	ADP
cet-14386	34	29	stakeholders	stakeholder	NOUN
cet-14386	34	30	and	and	CCONJ
cet-14386	34	31	ensure	ensure	VERB
cet-14386	34	32	meaningful	meaningful	ADJ
cet-14386	34	33	analysis	analysis	NOUN
cet-14386	34	34	and	and	CCONJ
cet-14386	34	35	decision	decision	NOUN
cet-14386	34	36	-	-	PUNCT
cet-14386	34	37	making	making	NOUN
cet-14386	34	38	.	.	PUNCT
cet-14386	35	1	this	this	DET
cet-14386	35	2	research	research	NOUN
cet-14386	35	3	aims	aim	VERB
cet-14386	35	4	to	to	PART
cet-14386	35	5	contribute	contribute	VERB
cet-14386	35	6	to	to	ADP
cet-14386	35	7	the	the	DET
cet-14386	35	8	existing	exist	VERB
cet-14386	35	9	knowledge	knowledge	NOUN
cet-14386	35	10	by	by	ADP
cet-14386	35	11	proposing	propose	VERB
cet-14386	35	12	a	a	DET
cet-14386	35	13	methodological	methodological	ADJ
cet-14386	35	14	framework	framework	NOUN
cet-14386	35	15	that	that	PRON
cet-14386	35	16	uses	use	VERB
cet-14386	35	17	digital	digital	ADJ
cet-14386	35	18	taxonomies	taxonomy	NOUN
cet-14386	35	19	,	,	PUNCT
cet-14386	35	20	in	in	ADP
cet-14386	35	21	particular	particular	ADJ
cet-14386	35	22	the	the	DET
cet-14386	35	23	esrs	esr	NOUN
cet-14386	35	24	and	and	CCONJ
cet-14386	35	25	the	the	DET
cet-14386	35	26	international	international	ADJ
cet-14386	35	27	financial	financial	ADJ
cet-14386	35	28	reporting	reporting	NOUN
cet-14386	35	29	standards	standard	NOUN
cet-14386	35	30	(	(	PUNCT
cet-14386	35	31	ifrs	ifrs	NOUN
cet-14386	35	32	s1	s1	PROPN
cet-14386	35	33	,	,	PUNCT
cet-14386	35	34	s2	s2	PROPN
cet-14386	35	35	)	)	PUNCT
cet-14386	35	36	,	,	PUNCT
cet-14386	35	37	to	to	PART
cet-14386	35	38	streamline	streamline	VERB
cet-14386	35	39	esg	esg	PROPN
cet-14386	35	40	reporting	reporting	NOUN
cet-14386	35	41	.	.	PUNCT
cet-14386	36	1	we	we	PRON
cet-14386	36	2	employ	employ	VERB
cet-14386	36	3	an	an	DET
cet-14386	36	4	ex	ex	NOUN
cet-14386	36	5	-	-	NOUN
cet-14386	36	6	ante	ante	NOUN
cet-14386	36	7	approach	approach	NOUN
cet-14386	36	8	,	,	PUNCT
cet-14386	36	9	by	by	ADP
cet-14386	36	10	analyzing	analyze	VERB
cet-14386	36	11	the	the	DET
cet-14386	36	12	technological	technological	ADJ
cet-14386	36	13	background	background	NOUN
cet-14386	36	14	and	and	CCONJ
cet-14386	36	15	reporting	reporting	NOUN
cet-14386	36	16	taxonomies	taxonomy	NOUN
cet-14386	36	17	that	that	PRON
cet-14386	36	18	guide	guide	VERB
cet-14386	36	19	companies	company	NOUN
cet-14386	36	20	through	through	ADP
cet-14386	36	21	the	the	DET
cet-14386	36	22	official	official	ADJ
cet-14386	36	23	publication	publication	NOUN
cet-14386	36	24	of	of	ADP
cet-14386	36	25	their	their	PRON
cet-14386	36	26	esg	esg	NOUN
cet-14386	36	27	disclosures	disclosure	NOUN
cet-14386	36	28	.	.	PUNCT
cet-14386	37	1	in	in	ADP
cet-14386	37	2	addition	addition	NOUN
cet-14386	37	3	,	,	PUNCT
cet-14386	37	4	the	the	DET
cet-14386	37	5	study	study	NOUN
cet-14386	37	6	explores	explore	VERB
cet-14386	37	7	the	the	DET
cet-14386	37	8	challenges	challenge	NOUN
cet-14386	37	9	and	and	CCONJ
cet-14386	37	10	feasibility	feasibility	NOUN
cet-14386	37	11	of	of	ADP
cet-14386	37	12	incorporating	incorporate	VERB
cet-14386	37	13	qualitative	qualitative	ADJ
cet-14386	37	14	and	and	CCONJ
cet-14386	37	15	narrative	narrative	NOUN
cet-14386	37	16	disclosures	disclosure	NOUN
cet-14386	37	17	into	into	ADP
cet-14386	37	18	the	the	DET
cet-14386	37	19	digital	digital	ADJ
cet-14386	37	20	reporting	reporting	NOUN
cet-14386	37	21	landscape	landscape	NOUN
cet-14386	37	22	.	.	PUNCT
cet-14386	38	1	for	for	ADP
cet-14386	38	2	practical	practical	ADJ
cet-14386	38	3	knowledge	knowledge	NOUN
cet-14386	38	4	,	,	PUNCT
cet-14386	38	5	one	one	NUM
cet-14386	38	6	case	case	NOUN
cet-14386	38	7	study	study	NOUN
cet-14386	38	8	is	be	AUX
cet-14386	38	9	carried	carry	VERB
cet-14386	38	10	out	out	ADP
cet-14386	38	11	by	by	ADP
cet-14386	38	12	the	the	DET
cet-14386	38	13	observation	observation	NOUN
cet-14386	38	14	of	of	ADP
cet-14386	38	15	the	the	DET
cet-14386	38	16	integrated	integrated	ADJ
cet-14386	38	17	annual	annual	ADJ
cet-14386	38	18	statement	statement	NOUN
cet-14386	38	19	of	of	ADP
cet-14386	38	20	aviva	aviva	PROPN
cet-14386	38	21	co.	co.	PROPN
cet-14386	38	22	,	,	PUNCT
cet-14386	38	23	a	a	DET
cet-14386	38	24	major	major	ADJ
cet-14386	38	25	uk	uk	ADJ
cet-14386	38	26	-	-	PUNCT
cet-14386	38	27	listed	list	VERB
cet-14386	38	28	oil	oil	NOUN
cet-14386	38	29	-	-	PUNCT
cet-14386	38	30	industry	industry	NOUN
cet-14386	38	31	company	company	NOUN
cet-14386	38	32	,	,	PUNCT
cet-14386	38	33	which	which	PRON
cet-14386	38	34	is	be	AUX
cet-14386	38	35	considered	consider	VERB
cet-14386	38	36	among	among	ADP
cet-14386	38	37	the	the	DET
cet-14386	38	38	first	first	ADJ
cet-14386	38	39	report	report	NOUN
cet-14386	38	40	preparers	preparer	NOUN
cet-14386	38	41	to	to	PART
cet-14386	38	42	publish	publish	VERB
cet-14386	38	43	their	their	PRON
cet-14386	38	44	sustainability	sustainability	NOUN
cet-14386	38	45	information	information	NOUN
cet-14386	38	46	in	in	ADP
cet-14386	38	47	an	an	DET
cet-14386	38	48	xbrl	xbrl	NOUN
cet-14386	38	49	-	-	PUNCT
cet-14386	38	50	tagged	tag	VERB
cet-14386	38	51	format	format	NOUN
cet-14386	38	52	(	(	PUNCT
cet-14386	38	53	xbrl	xbrl	PROPN
cet-14386	38	54	international	international	PROPN
cet-14386	38	55	inc	inc	PROPN
cet-14386	38	56	.	.	PROPN
cet-14386	38	57	,	,	PUNCT
cet-14386	38	58	2022	2022	NUM
cet-14386	38	59	)	)	PUNCT
cet-14386	38	60	.	.	PUNCT
cet-14386	39	1	in	in	ADP
cet-14386	39	2	doing	do	VERB
cet-14386	39	3	so	so	ADV
cet-14386	39	4	,	,	PUNCT
cet-14386	39	5	the	the	DET
cet-14386	39	6	research	research	NOUN
cet-14386	39	7	aims	aim	VERB
cet-14386	39	8	to	to	PART
cet-14386	39	9	facilitate	facilitate	VERB
cet-14386	39	10	the	the	DET
cet-14386	39	11	implementation	implementation	NOUN
cet-14386	39	12	of	of	ADP
cet-14386	39	13	corporate	corporate	ADJ
cet-14386	39	14	case	case	NOUN
cet-14386	39	15	studies	study	NOUN
cet-14386	39	16	and	and	CCONJ
cet-14386	39	17	enable	enable	VERB
cet-14386	39	18	stakeholders	stakeholder	NOUN
cet-14386	39	19	to	to	PART
cet-14386	39	20	comprehensively	comprehensively	ADV
cet-14386	39	21	measure	measure	VERB
cet-14386	39	22	the	the	DET
cet-14386	39	23	sustainability	sustainability	NOUN
cet-14386	39	24	performance	performance	NOUN
cet-14386	39	25	of	of	ADP
cet-14386	39	26	different	different	ADJ
cet-14386	39	27	european	european	ADJ
cet-14386	39	28	companies	company	NOUN
cet-14386	39	29	.	.	PUNCT
cet-14386	40	1	while	while	SCONJ
cet-14386	40	2	previous	previous	ADJ
cet-14386	40	3	research	research	NOUN
cet-14386	40	4	has	have	AUX
cet-14386	40	5	focused	focus	VERB
cet-14386	40	6	on	on	ADP
cet-14386	40	7	the	the	DET
cet-14386	40	8	development	development	NOUN
cet-14386	40	9	of	of	ADP
cet-14386	40	10	solutions	solution	NOUN
cet-14386	40	11	for	for	ADP
cet-14386	40	12	processing	process	VERB
cet-14386	40	13	xbrl	xbrl	PROPN
cet-14386	40	14	files	file	NOUN
cet-14386	40	15	,	,	PUNCT
cet-14386	40	16	there	there	PRON
cet-14386	40	17	is	be	VERB
cet-14386	40	18	a	a	DET
cet-14386	40	19	lack	lack	NOUN
cet-14386	40	20	of	of	ADP
cet-14386	40	21	descriptive	descriptive	ADJ
cet-14386	40	22	research	research	NOUN
cet-14386	40	23	on	on	ADP
cet-14386	40	24	compiling	compile	VERB
cet-14386	40	25	and	and	CCONJ
cet-14386	40	26	analyzing	analyze	VERB
cet-14386	40	27	digital	digital	ADJ
cet-14386	40	28	sustainability	sustainability	NOUN
cet-14386	40	29	reports	report	NOUN
cet-14386	40	30	.	.	PUNCT
cet-14386	41	1	this	this	PRON
cet-14386	41	2	is	be	AUX
cet-14386	41	3	due	due	ADJ
cet-14386	41	4	to	to	ADP
cet-14386	41	5	a	a	DET
cet-14386	41	6	lack	lack	NOUN
cet-14386	41	7	of	of	ADP
cet-14386	41	8	clarity	clarity	NOUN
cet-14386	41	9	in	in	ADP
cet-14386	41	10	taxonomy	taxonomy	NOUN
cet-14386	41	11	data	datum	NOUN
cet-14386	41	12	and	and	CCONJ
cet-14386	41	13	file	file	NOUN
cet-14386	41	14	structure	structure	NOUN
cet-14386	41	15	for	for	ADP
cet-14386	41	16	both	both	DET
cet-14386	41	17	preparers	preparer	NOUN
cet-14386	41	18	and	and	CCONJ
cet-14386	41	19	consumers	consumer	NOUN
cet-14386	41	20	.	.	PUNCT
cet-14386	42	1	from	from	ADP
cet-14386	42	2	a	a	DET
cet-14386	42	3	technical	technical	ADJ
cet-14386	42	4	point	point	NOUN
cet-14386	42	5	of	of	ADP
cet-14386	42	6	view	view	NOUN
cet-14386	42	7	,	,	PUNCT
cet-14386	42	8	the	the	DET
cet-14386	42	9	possible	possible	ADJ
cet-14386	42	10	method	method	NOUN
cet-14386	42	11	of	of	ADP
cet-14386	42	12	esg	esg	PROPN
cet-14386	42	13	disclosures	disclosure	NOUN
cet-14386	42	14	was	be	AUX
cet-14386	42	15	examined	examine	VERB
cet-14386	42	16	.	.	PUNCT
cet-14386	43	1	methodologies	methodology	NOUN
cet-14386	43	2	for	for	ADP
cet-14386	43	3	esg	esg	NOUN
cet-14386	43	4	disclosures	disclosure	NOUN
cet-14386	43	5	do	do	AUX
cet-14386	43	6	not	not	PART
cet-14386	43	7	follow	follow	VERB
cet-14386	43	8	the	the	DET
cet-14386	43	9	structured	structured	ADJ
cet-14386	43	10	format	format	NOUN
cet-14386	43	11	facilitated	facilitate	VERB
cet-14386	43	12	by	by	ADP
cet-14386	43	13	the	the	DET
cet-14386	43	14	xbrl	xbrl	PROPN
cet-14386	43	15	framework	framework	PROPN
cet-14386	43	16	(	(	PUNCT
cet-14386	43	17	faccia	faccia	PROPN
cet-14386	43	18	et	et	PROPN
cet-14386	43	19	al	al	PROPN
cet-14386	43	20	.	.	PROPN
cet-14386	43	21	,	,	PUNCT
cet-14386	43	22	2021	2021	NUM
cet-14386	43	23	)	)	PUNCT
cet-14386	43	24	.	.	PUNCT
cet-14386	44	1	2	2	X
cet-14386	44	2	.	.	X
cet-14386	44	3	material	material	NOUN
cet-14386	44	4	and	and	CCONJ
cet-14386	44	5	methods	method	NOUN
cet-14386	44	6	rather	rather	ADV
cet-14386	44	7	than	than	ADP
cet-14386	44	8	creating	create	VERB
cet-14386	44	9	our	our	PRON
cet-14386	44	10	own	own	ADJ
cet-14386	44	11	taxonomy	taxonomy	NOUN
cet-14386	44	12	,	,	PUNCT
cet-14386	44	13	the	the	DET
cet-14386	44	14	authors	author	NOUN
cet-14386	44	15	used	use	VERB
cet-14386	44	16	a	a	DET
cet-14386	44	17	current	current	ADJ
cet-14386	44	18	regulatory	regulatory	ADJ
cet-14386	44	19	reporting	reporting	NOUN
cet-14386	44	20	prototype	prototype	NOUN
cet-14386	44	21	taxonomy	taxonomy	NOUN
cet-14386	44	22	,	,	PUNCT
cet-14386	44	23	the	the	DET
cet-14386	44	24	esrs	esr	NOUN
cet-14386	44	25	proof	proof	NOUN
cet-14386	44	26	-	-	PUNCT
cet-14386	44	27	of	of	ADP
cet-14386	44	28	-	-	PUNCT
cet-14386	44	29	concept	concept	NOUN
cet-14386	44	30	(	(	PUNCT
cet-14386	44	31	efrag	efrag	NOUN
cet-14386	44	32	,	,	PUNCT
cet-14386	44	33	2022	2022	NUM
cet-14386	44	34	)	)	PUNCT
cet-14386	44	35	,	,	PUNCT
cet-14386	44	36	which	which	PRON
cet-14386	44	37	outlines	outline	VERB
cet-14386	44	38	reporting	reporting	NOUN
cet-14386	44	39	requirements	requirement	NOUN
cet-14386	44	40	in	in	ADP
cet-14386	44	41	the	the	DET
cet-14386	44	42	desired	desire	VERB
cet-14386	44	43	data	data	NOUN
cet-14386	44	44	structure	structure	NOUN
cet-14386	44	45	.	.	PUNCT
cet-14386	45	1	it	it	PRON
cet-14386	45	2	no	no	ADV
cet-14386	45	3	longer	long	ADV
cet-14386	45	4	comprises	comprise	VERB
cet-14386	45	5	simple	simple	ADJ
cet-14386	45	6	recommendations	recommendation	NOUN
cet-14386	45	7	but	but	CCONJ
cet-14386	45	8	is	be	AUX
cet-14386	45	9	now	now	ADV
cet-14386	45	10	required	require	VERB
cet-14386	45	11	by	by	ADP
cet-14386	45	12	law	law	NOUN
cet-14386	45	13	for	for	ADP
cet-14386	45	14	a	a	DET
cet-14386	45	15	large	large	ADJ
cet-14386	45	16	group	group	NOUN
cet-14386	45	17	of	of	ADP
cet-14386	45	18	.	.	PUNCT
cet-14386	46	1	while	while	SCONJ
cet-14386	46	2	the	the	DET
cet-14386	46	3	content	content	NOUN
cet-14386	46	4	of	of	ADP
cet-14386	46	5	the	the	DET
cet-14386	46	6	taxonomy	taxonomy	NOUN
cet-14386	46	7	is	be	AUX
cet-14386	46	8	not	not	PART
cet-14386	46	9	yet	yet	ADV
cet-14386	46	10	finalized	finalize	VERB
cet-14386	46	11	,	,	PUNCT
cet-14386	46	12	understanding	understand	VERB
cet-14386	46	13	the	the	DET
cet-14386	46	14	implementation	implementation	NOUN
cet-14386	46	15	dates	date	NOUN
cet-14386	46	16	,	,	PUNCT
cet-14386	46	17	scope	scope	NOUN
cet-14386	46	18	,	,	PUNCT
cet-14386	46	19	and	and	CCONJ
cet-14386	46	20	xbrl	xbrl	PROPN
cet-14386	46	21	data	datum	NOUN
cet-14386	46	22	structure	structure	NOUN
cet-14386	46	23	can	can	AUX
cet-14386	46	24	provide	provide	VERB
cet-14386	46	25	a	a	DET
cet-14386	46	26	high	high	ADJ
cet-14386	46	27	level	level	NOUN
cet-14386	46	28	of	of	ADP
cet-14386	46	29	understanding	understanding	NOUN
cet-14386	46	30	of	of	ADP
cet-14386	46	31	sustainability	sustainability	NOUN
cet-14386	46	32	reporting	reporting	NOUN
cet-14386	46	33	obligations	obligation	NOUN
cet-14386	46	34	,	,	PUNCT
cet-14386	46	35	including	include	VERB
cet-14386	46	36	checklists	checklist	NOUN
cet-14386	46	37	for	for	ADP
cet-14386	46	38	content	content	NOUN
cet-14386	46	39	,	,	PUNCT
cet-14386	46	40	possible	possible	ADJ
cet-14386	46	41	links	link	NOUN
cet-14386	46	42	between	between	ADP
cet-14386	46	43	data	datum	NOUN
cet-14386	46	44	points	point	NOUN
cet-14386	46	45	,	,	PUNCT
cet-14386	46	46	and	and	CCONJ
cet-14386	46	47	technical	technical	ADJ
cet-14386	46	48	rules	rule	NOUN
cet-14386	46	49	of	of	ADP
cet-14386	46	50	disclosure	disclosure	NOUN
cet-14386	46	51	,	,	PUNCT
cet-14386	46	52	illustrated	illustrate	VERB
cet-14386	46	53	in	in	ADP
cet-14386	46	54	figure	figure	NOUN
cet-14386	46	55	1	1	NUM
cet-14386	46	56	.	.	PUNCT
cet-14386	46	57	578	578	NUM
cet-14386	46	58	figure	figure	NOUN
cet-14386	46	59	1	1	NUM
cet-14386	46	60	:	:	PUNCT
cet-14386	46	61	outline	outline	NOUN
cet-14386	46	62	of	of	ADP
cet-14386	46	63	research	research	NOUN
cet-14386	46	64	design	design	NOUN
cet-14386	46	65	2.1	2.1	NUM
cet-14386	46	66	effective	effective	ADJ
cet-14386	46	67	dates	date	NOUN
cet-14386	46	68	of	of	ADP
cet-14386	46	69	adoption	adoption	NOUN
cet-14386	46	70	the	the	DET
cet-14386	46	71	european	european	PROPN
cet-14386	46	72	commission	commission	PROPN
cet-14386	46	73	's	's	PART
cet-14386	46	74	csrd	csrd	NOUN
cet-14386	46	75	,	,	PUNCT
cet-14386	46	76	which	which	PRON
cet-14386	46	77	came	come	VERB
cet-14386	46	78	into	into	ADP
cet-14386	46	79	effect	effect	NOUN
cet-14386	46	80	on	on	ADP
cet-14386	46	81	january	january	PROPN
cet-14386	46	82	5	5	NUM
cet-14386	46	83	,	,	PUNCT
cet-14386	46	84	2023	2023	NUM
cet-14386	46	85	,	,	PUNCT
cet-14386	46	86	has	have	AUX
cet-14386	46	87	introduced	introduce	VERB
cet-14386	46	88	a	a	DET
cet-14386	46	89	mandatory	mandatory	ADJ
cet-14386	46	90	sustainability	sustainability	NOUN
cet-14386	46	91	reporting	reporting	NOUN
cet-14386	46	92	scheme	scheme	NOUN
cet-14386	46	93	for	for	ADP
cet-14386	46	94	large	large	ADJ
cet-14386	46	95	companies	company	NOUN
cet-14386	46	96	(	(	PUNCT
cet-14386	46	97	250	250	NUM
cet-14386	46	98	+	+	NUM
cet-14386	46	99	employees	employee	NOUN
cet-14386	46	100	)	)	PUNCT
cet-14386	46	101	and	and	CCONJ
cet-14386	46	102	listed	list	VERB
cet-14386	46	103	smes	sme	NOUN
cet-14386	46	104	in	in	ADP
cet-14386	46	105	europe	europe	PROPN
cet-14386	46	106	.	.	PUNCT
cet-14386	47	1	the	the	DET
cet-14386	47	2	implementation	implementation	NOUN
cet-14386	47	3	of	of	ADP
cet-14386	47	4	the	the	DET
cet-14386	47	5	csrd	csrd	NOUN
cet-14386	47	6	follows	follow	VERB
cet-14386	47	7	a	a	DET
cet-14386	47	8	phased	phase	VERB
cet-14386	47	9	approach	approach	NOUN
cet-14386	47	10	,	,	PUNCT
cet-14386	47	11	commencing	commence	VERB
cet-14386	47	12	with	with	ADP
cet-14386	47	13	nfrd	nfrd	ADJ
cet-14386	47	14	reporters	reporter	NOUN
cet-14386	47	15	in	in	ADP
cet-14386	47	16	2024	2024	NUM
cet-14386	47	17	,	,	PUNCT
cet-14386	47	18	other	other	ADJ
cet-14386	47	19	csrd	csrd	NOUN
cet-14386	47	20	stakeholders	stakeholder	NOUN
cet-14386	47	21	in	in	ADP
cet-14386	47	22	2025	2025	NUM
cet-14386	47	23	,	,	PUNCT
cet-14386	47	24	and	and	CCONJ
cet-14386	47	25	listed	list	VERB
cet-14386	47	26	smes	sme	NOUN
cet-14386	47	27	in	in	ADP
cet-14386	47	28	2026	2026	NUM
cet-14386	47	29	.	.	PUNCT
cet-14386	48	1	to	to	PART
cet-14386	48	2	ensure	ensure	VERB
cet-14386	48	3	standardized	standardized	ADJ
cet-14386	48	4	and	and	CCONJ
cet-14386	48	5	comprehensive	comprehensive	ADJ
cet-14386	48	6	reporting	reporting	NOUN
cet-14386	48	7	,	,	PUNCT
cet-14386	48	8	the	the	DET
cet-14386	48	9	csrd	csrd	NOUN
cet-14386	48	10	–	–	PUNCT
cet-14386	48	11	in	in	ADP
cet-14386	48	12	the	the	DET
cet-14386	48	13	matter	matter	NOUN
cet-14386	48	14	of	of	ADP
cet-14386	48	15	defined	define	VERB
cet-14386	48	16	reporting	reporting	NOUN
cet-14386	48	17	disclosures	disclosure	NOUN
cet-14386	48	18	–	–	PUNCT
cet-14386	48	19	aligns	align	VERB
cet-14386	48	20	with	with	ADP
cet-14386	48	21	the	the	DET
cet-14386	48	22	esrs	esr	NOUN
cet-14386	48	23	,	,	PUNCT
cet-14386	48	24	covering	cover	VERB
cet-14386	48	25	environmental	environmental	ADJ
cet-14386	48	26	(	(	PUNCT
cet-14386	48	27	e	e	NOUN
cet-14386	48	28	)	)	PUNCT
cet-14386	48	29	,	,	PUNCT
cet-14386	48	30	social	social	ADJ
cet-14386	48	31	(	(	PUNCT
cet-14386	48	32	s	s	NOUN
cet-14386	48	33	)	)	PUNCT
cet-14386	48	34	,	,	PUNCT
cet-14386	48	35	and	and	CCONJ
cet-14386	48	36	governance	governance	NOUN
cet-14386	48	37	(	(	PUNCT
cet-14386	48	38	g	g	NOUN
cet-14386	48	39	)	)	PUNCT
cet-14386	48	40	aspects	aspect	NOUN
cet-14386	48	41	.	.	PUNCT
cet-14386	49	1	concurrently	concurrently	ADV
cet-14386	49	2	,	,	PUNCT
cet-14386	49	3	the	the	DET
cet-14386	49	4	international	international	ADJ
cet-14386	49	5	sustainability	sustainability	NOUN
cet-14386	49	6	standards	standard	NOUN
cet-14386	49	7	board	board	NOUN
cet-14386	49	8	(	(	PUNCT
cet-14386	49	9	issb	issb	NOUN
cet-14386	49	10	)	)	PUNCT
cet-14386	49	11	finalized	finalize	VERB
cet-14386	49	12	the	the	DET
cet-14386	49	13	ifrs	ifrs	PROPN
cet-14386	49	14	s2	s2	PROPN
cet-14386	49	15	standard	standard	NOUN
cet-14386	49	16	on	on	ADP
cet-14386	49	17	june	june	PROPN
cet-14386	49	18	26	26	NUM
cet-14386	49	19	,	,	PUNCT
cet-14386	49	20	2023	2023	NUM
cet-14386	49	21	,	,	PUNCT
cet-14386	49	22	facilitating	facilitate	VERB
cet-14386	49	23	global	global	ADJ
cet-14386	49	24	interoperability	interoperability	NOUN
cet-14386	49	25	.	.	PUNCT
cet-14386	50	1	embracing	embrace	VERB
cet-14386	50	2	digital	digital	ADJ
cet-14386	50	3	transformation	transformation	NOUN
cet-14386	50	4	,	,	PUNCT
cet-14386	50	5	sustainability	sustainability	NOUN
cet-14386	50	6	reporting	reporting	NOUN
cet-14386	50	7	will	will	AUX
cet-14386	50	8	transition	transition	VERB
cet-14386	50	9	to	to	ADP
cet-14386	50	10	a	a	DET
cet-14386	50	11	structured	structured	ADJ
cet-14386	50	12	digital	digital	ADJ
cet-14386	50	13	format	format	NOUN
cet-14386	50	14	with	with	ADP
cet-14386	50	15	the	the	DET
cet-14386	50	16	european	european	ADJ
cet-14386	50	17	single	single	ADJ
cet-14386	50	18	electronic	electronic	ADJ
cet-14386	50	19	format	format	NOUN
cet-14386	50	20	(	(	PUNCT
cet-14386	50	21	esef	esef	NOUN
cet-14386	50	22	)	)	PUNCT
cet-14386	50	23	requirements	requirement	NOUN
cet-14386	50	24	,	,	PUNCT
cet-14386	50	25	starting	start	VERB
cet-14386	50	26	from	from	ADP
cet-14386	50	27	the	the	DET
cet-14386	50	28	first	first	ADJ
cet-14386	50	29	publication	publication	NOUN
cet-14386	50	30	in	in	ADP
cet-14386	50	31	2025	2025	NUM
cet-14386	50	32	.	.	PUNCT
cet-14386	51	1	these	these	DET
cet-14386	51	2	progressive	progressive	ADJ
cet-14386	51	3	measures	measure	NOUN
cet-14386	51	4	collectively	collectively	ADV
cet-14386	51	5	drive	drive	VERB
cet-14386	51	6	transparency	transparency	NOUN
cet-14386	51	7	,	,	PUNCT
cet-14386	51	8	comparability	comparability	NOUN
cet-14386	51	9	,	,	PUNCT
cet-14386	51	10	and	and	CCONJ
cet-14386	51	11	sustainable	sustainable	ADJ
cet-14386	51	12	practices	practice	NOUN
cet-14386	51	13	across	across	ADP
cet-14386	51	14	european	european	ADJ
cet-14386	51	15	enterprises	enterprise	NOUN
cet-14386	51	16	.	.	PUNCT
cet-14386	52	1	2.2	2.2	NUM
cet-14386	52	2	source	source	NOUN
cet-14386	52	3	and	and	CCONJ
cet-14386	52	4	processing	processing	NOUN
cet-14386	52	5	of	of	ADP
cet-14386	52	6	data	datum	NOUN
cet-14386	52	7	an	an	DET
cet-14386	52	8	officially	officially	ADV
cet-14386	52	9	appointed	appoint	VERB
cet-14386	52	10	mechanism	mechanism	NOUN
cet-14386	52	11	(	(	PUNCT
cet-14386	52	12	oam	oam	PROPN
cet-14386	52	13	)	)	PUNCT
cet-14386	52	14	is	be	AUX
cet-14386	52	15	the	the	DET
cet-14386	52	16	term	term	NOUN
cet-14386	52	17	used	use	VERB
cet-14386	52	18	throughout	throughout	ADP
cet-14386	52	19	europe	europe	PROPN
cet-14386	52	20	to	to	PART
cet-14386	52	21	describe	describe	VERB
cet-14386	52	22	national	national	ADJ
cet-14386	52	23	databases	database	NOUN
cet-14386	52	24	for	for	ADP
cet-14386	52	25	regulated	regulated	ADJ
cet-14386	52	26	financial	financial	ADJ
cet-14386	52	27	information	information	NOUN
cet-14386	52	28	.	.	PUNCT
cet-14386	53	1	oams	oam	NOUN
cet-14386	53	2	are	be	AUX
cet-14386	53	3	located	locate	VERB
cet-14386	53	4	in	in	ADP
cet-14386	53	5	each	each	DET
cet-14386	53	6	member	member	NOUN
cet-14386	53	7	state	state	NOUN
cet-14386	53	8	of	of	ADP
cet-14386	53	9	the	the	DET
cet-14386	53	10	european	european	PROPN
cet-14386	53	11	union	union	PROPN
cet-14386	53	12	and	and	CCONJ
cet-14386	53	13	serve	serve	VERB
cet-14386	53	14	as	as	ADP
cet-14386	53	15	a	a	DET
cet-14386	53	16	mechanism	mechanism	NOUN
cet-14386	53	17	for	for	SCONJ
cet-14386	53	18	companies	company	NOUN
cet-14386	53	19	to	to	PART
cet-14386	53	20	file	file	VERB
cet-14386	53	21	their	their	PRON
cet-14386	53	22	financial	financial	ADJ
cet-14386	53	23	reports	report	NOUN
cet-14386	53	24	with	with	ADP
cet-14386	53	25	their	their	PRON
cet-14386	53	26	regulator	regulator	NOUN
cet-14386	53	27	.	.	PUNCT
cet-14386	54	1	to	to	ADP
cet-14386	54	2	date	date	NOUN
cet-14386	54	3	,	,	PUNCT
cet-14386	54	4	there	there	PRON
cet-14386	54	5	is	be	VERB
cet-14386	54	6	no	no	DET
cet-14386	54	7	requirement	requirement	NOUN
cet-14386	54	8	to	to	PART
cet-14386	54	9	produce	produce	VERB
cet-14386	54	10	sustainability	sustainability	NOUN
cet-14386	54	11	reports	report	NOUN
cet-14386	54	12	in	in	ADP
cet-14386	54	13	an	an	DET
cet-14386	54	14	xbrl	xbrl	NOUN
cet-14386	54	15	-	-	PUNCT
cet-14386	54	16	tagged	tag	VERB
cet-14386	54	17	format	format	NOUN
cet-14386	54	18	,	,	PUNCT
cet-14386	54	19	but	but	CCONJ
cet-14386	54	20	it	it	PRON
cet-14386	54	21	is	be	AUX
cet-14386	54	22	expected	expect	VERB
cet-14386	54	23	that	that	SCONJ
cet-14386	54	24	companies	company	NOUN
cet-14386	54	25	will	will	AUX
cet-14386	54	26	have	have	VERB
cet-14386	54	27	to	to	PART
cet-14386	54	28	provide	provide	VERB
cet-14386	54	29	oams	oam	NOUN
cet-14386	54	30	with	with	ADP
cet-14386	54	31	filing	filing	NOUN
cet-14386	54	32	requirements	requirement	NOUN
cet-14386	54	33	similar	similar	ADJ
cet-14386	54	34	to	to	ADP
cet-14386	54	35	those	those	PRON
cet-14386	54	36	for	for	ADP
cet-14386	54	37	financial	financial	ADJ
cet-14386	54	38	statements	statement	NOUN
cet-14386	54	39	.	.	PUNCT
cet-14386	55	1	in	in	ADP
cet-14386	55	2	order	order	NOUN
cet-14386	55	3	to	to	PART
cet-14386	55	4	do	do	AUX
cet-14386	55	5	this	this	PRON
cet-14386	55	6	,	,	PUNCT
cet-14386	55	7	the	the	DET
cet-14386	55	8	xbrl	xbrl	PROPN
cet-14386	55	9	ecosystem	ecosystem	PROPN
cet-14386	55	10	has	have	AUX
cet-14386	55	11	seen	see	VERB
cet-14386	55	12	the	the	DET
cet-14386	55	13	creation	creation	NOUN
cet-14386	55	14	of	of	ADP
cet-14386	55	15	several	several	ADJ
cet-14386	55	16	tools	tool	NOUN
cet-14386	55	17	by	by	ADP
cet-14386	55	18	business	business	NOUN
cet-14386	55	19	(	(	PUNCT
cet-14386	55	20	for	for	ADP
cet-14386	55	21	-	-	PUNCT
cet-14386	55	22	profit	profit	NOUN
cet-14386	55	23	and	and	CCONJ
cet-14386	55	24	notfor	notfor	NOUN
cet-14386	55	25	-	-	PUNCT
cet-14386	55	26	profit	profit	NOUN
cet-14386	55	27	)	)	PUNCT
cet-14386	55	28	,	,	PUNCT
cet-14386	55	29	legal	legal	ADJ
cet-14386	55	30	(	(	PUNCT
cet-14386	55	31	government	government	NOUN
cet-14386	55	32	and	and	CCONJ
cet-14386	55	33	regulatory	regulatory	ADJ
cet-14386	55	34	)	)	PUNCT
cet-14386	55	35	,	,	PUNCT
cet-14386	55	36	and	and	CCONJ
cet-14386	55	37	academic	academic	ADJ
cet-14386	55	38	entities	entity	NOUN
cet-14386	55	39	.	.	PUNCT
cet-14386	56	1	in	in	ADP
cet-14386	56	2	general	general	ADJ
cet-14386	56	3	,	,	PUNCT
cet-14386	56	4	we	we	PRON
cet-14386	56	5	can	can	AUX
cet-14386	56	6	assume	assume	VERB
cet-14386	56	7	that	that	SCONJ
cet-14386	56	8	:	:	PUNCT
cet-14386	56	9	for	for	ADP
cet-14386	56	10	-	-	PUNCT
cet-14386	56	11	profit	profit	NOUN
cet-14386	56	12	tools	tool	NOUN
cet-14386	56	13	are	be	AUX
cet-14386	56	14	more	more	ADV
cet-14386	56	15	reliable	reliable	ADJ
cet-14386	56	16	but	but	CCONJ
cet-14386	56	17	focus	focus	VERB
cet-14386	56	18	on	on	ADP
cet-14386	56	19	business	business	NOUN
cet-14386	56	20	opportunities	opportunity	NOUN
cet-14386	56	21	by	by	ADP
cet-14386	56	22	providing	provide	VERB
cet-14386	56	23	tools	tool	NOUN
cet-14386	56	24	and	and	CCONJ
cet-14386	56	25	services	service	NOUN
cet-14386	56	26	to	to	ADP
cet-14386	56	27	publishers	publisher	NOUN
cet-14386	56	28	(	(	PUNCT
cet-14386	56	29	report	report	NOUN
cet-14386	56	30	-	-	PUNCT
cet-14386	56	31	creating	create	VERB
cet-14386	56	32	companies	company	NOUN
cet-14386	56	33	)	)	PUNCT
cet-14386	56	34	and	and	CCONJ
cet-14386	56	35	regulators	regulator	NOUN
cet-14386	56	36	(	(	PUNCT
cet-14386	56	37	who	who	PRON
cet-14386	56	38	process	process	VERB
cet-14386	56	39	those	those	DET
cet-14386	56	40	reports	report	NOUN
cet-14386	56	41	)	)	PUNCT
cet-14386	56	42	.	.	PUNCT
cet-14386	57	1	they	they	PRON
cet-14386	57	2	are	be	AUX
cet-14386	57	3	closed	closed	ADJ
cet-14386	57	4	products	product	NOUN
cet-14386	57	5	,	,	PUNCT
cet-14386	57	6	not	not	PART
cet-14386	57	7	for	for	ADP
cet-14386	57	8	general	general	ADJ
cet-14386	57	9	research	research	NOUN
cet-14386	57	10	.	.	PUNCT
cet-14386	58	1	non	non	ADJ
cet-14386	58	2	-	-	ADJ
cet-14386	58	3	profit	profit	ADJ
cet-14386	58	4	,	,	PUNCT
cet-14386	58	5	community	community	NOUN
cet-14386	58	6	solutions	solution	NOUN
cet-14386	58	7	emerge	emerge	VERB
cet-14386	58	8	from	from	ADP
cet-14386	58	9	generalizing	generalize	VERB
cet-14386	58	10	and	and	CCONJ
cet-14386	58	11	sharing	share	VERB
cet-14386	58	12	local	local	ADJ
cet-14386	58	13	developments	development	NOUN
cet-14386	58	14	.	.	PUNCT
cet-14386	59	1	that	that	PRON
cet-14386	59	2	leads	lead	VERB
cet-14386	59	3	to	to	ADP
cet-14386	59	4	a	a	DET
cet-14386	59	5	large	large	ADJ
cet-14386	59	6	variety	variety	NOUN
cet-14386	59	7	of	of	ADP
cet-14386	59	8	overlapping	overlap	VERB
cet-14386	59	9	solutions	solution	NOUN
cet-14386	59	10	with	with	ADP
cet-14386	59	11	serious	serious	ADJ
cet-14386	59	12	dependency	dependency	NOUN
cet-14386	59	13	on	on	ADP
cet-14386	59	14	external	external	ADJ
cet-14386	59	15	components	component	NOUN
cet-14386	59	16	and	and	CCONJ
cet-14386	59	17	still	still	ADV
cet-14386	59	18	a	a	DET
cet-14386	59	19	significant	significant	ADJ
cet-14386	59	20	amount	amount	NOUN
cet-14386	59	21	of	of	ADP
cet-14386	59	22	code	code	NOUN
cet-14386	59	23	.	.	PUNCT
cet-14386	60	1	integrating	integrate	VERB
cet-14386	60	2	or	or	CCONJ
cet-14386	60	3	improving	improve	VERB
cet-14386	60	4	such	such	ADJ
cet-14386	60	5	solutions	solution	NOUN
cet-14386	60	6	is	be	AUX
cet-14386	60	7	time	time	NOUN
cet-14386	60	8	-	-	PUNCT
cet-14386	60	9	consuming	consume	VERB
cet-14386	60	10	,	,	PUNCT
cet-14386	60	11	with	with	ADP
cet-14386	60	12	limited	limited	ADJ
cet-14386	60	13	reliability	reliability	NOUN
cet-14386	60	14	.	.	PUNCT
cet-14386	61	1	to	to	PART
cet-14386	61	2	help	help	VERB
cet-14386	61	3	clarify	clarify	VERB
cet-14386	61	4	the	the	DET
cet-14386	61	5	landscape	landscape	NOUN
cet-14386	61	6	for	for	ADP
cet-14386	61	7	using	use	VERB
cet-14386	61	8	the	the	DET
cet-14386	61	9	framework	framework	NOUN
cet-14386	61	10	,	,	PUNCT
cet-14386	61	11	xbrl	xbrl	PROPN
cet-14386	61	12	international	international	PROPN
cet-14386	61	13	maintains	maintain	VERB
cet-14386	61	14	and	and	CCONJ
cet-14386	61	15	continually	continually	ADV
cet-14386	61	16	updates	update	VERB
cet-14386	61	17	a	a	DET
cet-14386	61	18	list	list	NOUN
cet-14386	61	19	of	of	ADP
cet-14386	61	20	xbrl	xbrl	PROPN
cet-14386	61	21	certified	certify	VERB
cet-14386	61	22	software	software	NOUN
cet-14386	61	23	™	™	PROPN
cet-14386	61	24	that	that	PRON
cet-14386	61	25	conforms	conform	VERB
cet-14386	61	26	to	to	ADP
cet-14386	61	27	the	the	DET
cet-14386	61	28	xbrl	xbrl	PROPN
cet-14386	61	29	specifications	specification	NOUN
cet-14386	61	30	in	in	ADP
cet-14386	61	31	three	three	NUM
cet-14386	61	32	functional	functional	ADJ
cet-14386	61	33	areas	area	NOUN
cet-14386	61	34	:	:	PUNCT
cet-14386	61	35	validating	validate	VERB
cet-14386	61	36	processors	processor	NOUN
cet-14386	61	37	(	(	PUNCT
cet-14386	61	38	11	11	NUM
cet-14386	61	39	)	)	PUNCT
cet-14386	61	40	;	;	PUNCT
cet-14386	61	41	report	report	VERB
cet-14386	61	42	creation	creation	NOUN
cet-14386	61	43	software	software	NOUN
cet-14386	61	44	(	(	PUNCT
cet-14386	61	45	33	33	NUM
cet-14386	61	46	)	)	PUNCT
cet-14386	61	47	,	,	PUNCT
cet-14386	61	48	review	review	NOUN
cet-14386	61	49	and	and	CCONJ
cet-14386	61	50	consumption	consumption	NOUN
cet-14386	61	51	software	software	NOUN
cet-14386	61	52	(	(	PUNCT
cet-14386	61	53	17	17	NUM
cet-14386	61	54	)	)	PUNCT
cet-14386	61	55	;	;	PUNCT
cet-14386	61	56	in	in	ADP
cet-14386	61	57	addition	addition	NOUN
cet-14386	61	58	,	,	PUNCT
cet-14386	61	59	other	other	ADJ
cet-14386	61	60	noncertified	noncertified	ADJ
cet-14386	61	61	tools	tool	NOUN
cet-14386	61	62	(	(	PUNCT
cet-14386	61	63	33	33	NUM
cet-14386	61	64	)	)	PUNCT
cet-14386	61	65	can	can	AUX
cet-14386	61	66	be	be	AUX
cet-14386	61	67	found	find	VERB
cet-14386	61	68	online	online	ADJ
cet-14386	61	69	.	.	PUNCT
cet-14386	62	1	2.3	2.3	NUM
cet-14386	62	2	xbrl	xbrl	PROPN
cet-14386	62	3	data	datum	NOUN
cet-14386	62	4	structure	structure	NOUN
cet-14386	62	5	for	for	ADP
cet-14386	62	6	sustainability	sustainability	NOUN
cet-14386	62	7	reporting	reporting	NOUN
cet-14386	62	8	to	to	PART
cet-14386	62	9	carry	carry	VERB
cet-14386	62	10	out	out	ADP
cet-14386	62	11	standardized	standardized	ADJ
cet-14386	62	12	content	content	NOUN
cet-14386	62	13	analysis	analysis	NOUN
cet-14386	62	14	on	on	ADP
cet-14386	62	15	an	an	DET
cet-14386	62	16	xbrl	xbrl	PROPN
cet-14386	62	17	taxonomy	taxonomy	NOUN
cet-14386	62	18	,	,	PUNCT
cet-14386	62	19	a	a	DET
cet-14386	62	20	processor	processor	NOUN
cet-14386	62	21	is	be	AUX
cet-14386	62	22	required	require	VERB
cet-14386	62	23	.	.	PUNCT
cet-14386	63	1	processing	processing	NOUN
cet-14386	63	2	can	can	AUX
cet-14386	63	3	be	be	AUX
cet-14386	63	4	done	do	VERB
cet-14386	63	5	by	by	ADP
cet-14386	63	6	using	use	VERB
cet-14386	63	7	pre	pre	ADJ
cet-14386	63	8	-	-	ADJ
cet-14386	63	9	built	build	VERB
cet-14386	63	10	software	software	NOUN
cet-14386	63	11	or	or	CCONJ
cet-14386	63	12	by	by	ADP
cet-14386	63	13	own	own	ADJ
cet-14386	63	14	development	development	NOUN
cet-14386	63	15	if	if	SCONJ
cet-14386	63	16	familiar	familiar	ADJ
cet-14386	63	17	with	with	ADP
cet-14386	63	18	the	the	DET
cet-14386	63	19	technical	technical	ADJ
cet-14386	63	20	details	detail	NOUN
cet-14386	63	21	.	.	PUNCT
cet-14386	64	1	this	this	DET
cet-14386	64	2	research	research	NOUN
cet-14386	64	3	involved	involve	VERB
cet-14386	64	4	writing	write	VERB
cet-14386	64	5	a	a	DET
cet-14386	64	6	processing	processing	NOUN
cet-14386	64	7	code	code	NOUN
cet-14386	64	8	in	in	ADP
cet-14386	64	9	the	the	DET
cet-14386	64	10	java	java	PROPN
cet-14386	64	11	environment	environment	PROPN
cet-14386	64	12	,	,	PUNCT
cet-14386	64	13	which	which	PRON
cet-14386	64	14	aggregates	aggregate	VERB
cet-14386	64	15	the	the	DET
cet-14386	64	16	relationships	relationship	NOUN
cet-14386	64	17	between	between	ADP
cet-14386	64	18	data	datum	NOUN
cet-14386	64	19	points	point	NOUN
cet-14386	64	20	in	in	ADP
cet-14386	64	21	standard	standard	ADJ
cet-14386	64	22	taxonomies	taxonomy	NOUN
cet-14386	64	23	and	and	CCONJ
cet-14386	64	24	reports	report	NOUN
cet-14386	64	25	.	.	PUNCT
cet-14386	65	1	simplified	simplify	VERB
cet-14386	65	2	excel	excel	NOUN
cet-14386	65	3	spreadsheets	spreadsheet	NOUN
cet-14386	65	4	were	be	AUX
cet-14386	65	5	exported	export	VERB
cet-14386	65	6	for	for	ADP
cet-14386	65	7	further	further	ADJ
cet-14386	65	8	inspection	inspection	NOUN
cet-14386	65	9	of	of	ADP
cet-14386	65	10	results	result	NOUN
cet-14386	65	11	,	,	PUNCT
cet-14386	65	12	which	which	PRON
cet-14386	65	13	were	be	AUX
cet-14386	65	14	also	also	ADV
cet-14386	65	15	made	make	VERB
cet-14386	65	16	available	available	ADJ
cet-14386	65	17	publicly	publicly	ADV
cet-14386	65	18	(	(	PUNCT
cet-14386	65	19	suta	suta	PROPN
cet-14386	65	20	and	and	CCONJ
cet-14386	65	21	kedves	kedve	NOUN
cet-14386	65	22	,	,	PUNCT
cet-14386	65	23	2023	2023	NUM
cet-14386	65	24	)	)	PUNCT
cet-14386	65	25	.	.	PUNCT
cet-14386	66	1	this	this	DET
cet-14386	66	2	code	code	NOUN
cet-14386	66	3	organizes	organize	VERB
cet-14386	66	4	the	the	DET
cet-14386	66	5	disclosures	disclosure	NOUN
cet-14386	66	6	required	require	VERB
cet-14386	66	7	by	by	ADP
cet-14386	66	8	companies	company	NOUN
cet-14386	66	9	into	into	ADP
cet-14386	66	10	a	a	DET
cet-14386	66	11	list	list	NOUN
cet-14386	66	12	that	that	PRON
cet-14386	66	13	can	can	AUX
cet-14386	66	14	be	be	AUX
cet-14386	66	15	interpreted	interpret	VERB
cet-14386	66	16	by	by	ADP
cet-14386	66	17	anyone	anyone	PRON
cet-14386	66	18	and	and	CCONJ
cet-14386	66	19	shows	show	VERB
cet-14386	66	20	the	the	DET
cet-14386	66	21	specificity	specificity	NOUN
cet-14386	66	22	of	of	ADP
cet-14386	66	23	these	these	DET
cet-14386	66	24	disclosures	disclosure	NOUN
cet-14386	66	25	for	for	ADP
cet-14386	66	26	sustainability	sustainability	NOUN
cet-14386	66	27	information	information	NOUN
cet-14386	66	28	.	.	PUNCT
cet-14386	67	1	xbrl	xbrl	PROPN
cet-14386	67	2	has	have	VERB
cet-14386	67	3	a	a	DET
cet-14386	67	4	more	more	ADV
cet-14386	67	5	organized	organized	ADJ
cet-14386	67	6	and	and	CCONJ
cet-14386	67	7	structured	structured	ADJ
cet-14386	67	8	data	data	NOUN
cet-14386	67	9	format	format	NOUN
cet-14386	67	10	compared	compare	VERB
cet-14386	67	11	to	to	ADP
cet-14386	67	12	traditional	traditional	ADJ
cet-14386	67	13	spreadsheet	spreadsheet	NOUN
cet-14386	67	14	-	-	PUNCT
cet-14386	67	15	based	base	VERB
cet-14386	67	16	approaches	approach	NOUN
cet-14386	67	17	,	,	PUNCT
cet-14386	67	18	which	which	PRON
cet-14386	67	19	are	be	AUX
cet-14386	67	20	not	not	PART
cet-14386	67	21	reduced	reduce	VERB
cet-14386	67	22	to	to	ADP
cet-14386	67	23	accommodating	accommodate	VERB
cet-14386	67	24	rows	row	NOUN
cet-14386	67	25	and	and	CCONJ
cet-14386	67	26	columns	column	NOUN
cet-14386	67	27	.	.	PUNCT
cet-14386	68	1	this	this	DET
cet-14386	68	2	data	datum	NOUN
cet-14386	68	3	structuring	structuring	NOUN
cet-14386	68	4	can	can	AUX
cet-14386	68	5	be	be	AUX
cet-14386	68	6	done	do	VERB
cet-14386	68	7	in	in	ADP
cet-14386	68	8	two	two	NUM
cet-14386	68	9	ways	way	NOUN
cet-14386	68	10	.	.	PUNCT
cet-14386	69	1	one	one	NUM
cet-14386	69	2	way	way	NOUN
cet-14386	69	3	is	be	AUX
cet-14386	69	4	by	by	ADP
cet-14386	69	5	organizing	organize	VERB
cet-14386	69	6	data	datum	NOUN
cet-14386	69	7	into	into	ADP
cet-14386	69	8	tree	tree	NOUN
cet-14386	69	9	structures	structure	NOUN
cet-14386	69	10	,	,	PUNCT
cet-14386	69	11	which	which	PRON
cet-14386	69	12	is	be	AUX
cet-14386	69	13	a	a	DET
cet-14386	69	14	top	top	ADJ
cet-14386	69	15	-	-	PUNCT
cet-14386	69	16	down	down	NOUN
cet-14386	69	17	,	,	PUNCT
cet-14386	69	18	hierarchy	hierarchy	NOUN
cet-14386	69	19	-	-	PUNCT
cet-14386	69	20	oriented	orient	VERB
cet-14386	69	21	approach	approach	NOUN
cet-14386	69	22	typically	typically	ADV
cet-14386	69	23	used	use	VERB
cet-14386	69	24	for	for	ADP
cet-14386	69	25	taxonomies	taxonomy	NOUN
cet-14386	69	26	and	and	CCONJ
cet-14386	69	27	values	value	NOUN
cet-14386	69	28	structured	structure	VERB
cet-14386	69	29	according	accord	VERB
cet-14386	69	30	to	to	ADP
cet-14386	69	31	accounting	accounting	NOUN
cet-14386	69	32	rules	rule	NOUN
cet-14386	69	33	.	.	PUNCT
cet-14386	70	1	this	this	DET
cet-14386	70	2	approach	approach	NOUN
cet-14386	70	3	provides	provide	VERB
cet-14386	70	4	automatic	automatic	ADJ
cet-14386	70	5	validation	validation	NOUN
cet-14386	70	6	for	for	ADP
cet-14386	70	7	user	user	NOUN
cet-14386	70	8	-	-	PUNCT
cet-14386	70	9	supplied	supply	VERB
cet-14386	70	10	numbers	number	NOUN
cet-14386	70	11	.	.	PUNCT
cet-14386	71	1	as	as	SCONJ
cet-14386	71	2	the	the	DET
cet-14386	71	3	standard	standard	NOUN
cet-14386	71	4	has	have	AUX
cet-14386	71	5	evolved	evolve	VERB
cet-14386	71	6	,	,	PUNCT
cet-14386	71	7	the	the	DET
cet-14386	71	8	need	need	NOUN
cet-14386	71	9	to	to	PART
cet-14386	71	10	subdivide	subdivide	VERB
cet-14386	71	11	existing	exist	VERB
cet-14386	71	12	data	datum	NOUN
cet-14386	71	13	has	have	AUX
cet-14386	71	14	arisen	arise	VERB
cet-14386	71	15	,	,	PUNCT
cet-14386	71	16	leading	lead	VERB
cet-14386	71	17	to	to	ADP
cet-14386	71	18	the	the	DET
cet-14386	71	19	inclusion	inclusion	NOUN
cet-14386	71	20	of	of	ADP
cet-14386	71	21	dimension	dimension	NOUN
cet-14386	71	22	items	item	NOUN
cet-14386	71	23	.	.	PUNCT
cet-14386	72	1	additionally	additionally	ADV
cet-14386	72	2	,	,	PUNCT
cet-14386	72	3	the	the	DET
cet-14386	72	4	hypercube	hypercube	NOUN
cet-14386	72	5	data	data	NOUN
cet-14386	72	6	format	format	NOUN
cet-14386	72	7	introduced	introduce	VERB
cet-14386	72	8	a	a	DET
cet-14386	72	9	higher	high	ADJ
cet-14386	72	10	dimensional	dimensional	ADJ
cet-14386	72	11	approach	approach	NOUN
cet-14386	72	12	to	to	ADP
cet-14386	72	13	organizing	organize	VERB
cet-14386	72	14	data	datum	NOUN
cet-14386	72	15	points	point	NOUN
cet-14386	72	16	,	,	PUNCT
cet-14386	72	17	whereby	whereby	SCONJ
cet-14386	72	18	new	new	ADJ
cet-14386	72	19	data	datum	NOUN
cet-14386	72	20	,	,	PUNCT
cet-14386	72	21	which	which	PRON
cet-14386	72	22	has	have	VERB
cet-14386	72	23	a	a	DET
cet-14386	72	24	cloud	cloud	ADJ
cet-14386	72	25	-	-	PUNCT
cet-14386	72	26	like	like	ADJ
cet-14386	72	27	organization	organization	NOUN
cet-14386	72	28	,	,	PUNCT
cet-14386	72	29	are	be	AUX
cet-14386	72	30	predefined	predefine	VERB
cet-14386	72	31	and	and	CCONJ
cet-14386	72	32	can	can	AUX
cet-14386	72	33	be	be	AUX
cet-14386	72	34	linked	link	VERB
cet-14386	72	35	with	with	ADP
cet-14386	72	36	the	the	DET
cet-14386	72	37	existing	exist	VERB
cet-14386	72	38	data	datum	NOUN
cet-14386	72	39	.	.	PUNCT
cet-14386	73	1	579	579	NUM
cet-14386	73	2	3	3	X
cet-14386	73	3	.	.	NOUN
cet-14386	73	4	results	result	NOUN
cet-14386	73	5	and	and	CCONJ
cet-14386	73	6	discussion	discussion	NOUN
cet-14386	73	7	3.1	3.1	NUM
cet-14386	73	8	technical	technical	ADJ
cet-14386	73	9	analysis	analysis	NOUN
cet-14386	73	10	of	of	ADP
cet-14386	73	11	the	the	DET
cet-14386	73	12	esrs	esr	NOUN
cet-14386	73	13	taxonomy	taxonomy	NOUN
cet-14386	73	14	in	in	ADP
cet-14386	73	15	the	the	DET
cet-14386	73	16	xbrl	xbrl	PROPN
cet-14386	73	17	framework	framework	NOUN
cet-14386	73	18	,	,	PUNCT
cet-14386	73	19	the	the	DET
cet-14386	73	20	intricacies	intricacy	NOUN
cet-14386	73	21	of	of	ADP
cet-14386	73	22	the	the	DET
cet-14386	73	23	taxonomies	taxonomy	NOUN
cet-14386	73	24	used	use	VERB
cet-14386	73	25	for	for	ADP
cet-14386	73	26	sustainability	sustainability	NOUN
cet-14386	73	27	reporting	reporting	NOUN
cet-14386	73	28	facilitate	facilitate	NOUN
cet-14386	73	29	accurate	accurate	ADJ
cet-14386	73	30	and	and	CCONJ
cet-14386	73	31	standardized	standardized	ADJ
cet-14386	73	32	data	datum	NOUN
cet-14386	73	33	exchange	exchange	NOUN
cet-14386	73	34	.	.	PUNCT
cet-14386	74	1	a	a	DET
cet-14386	74	2	key	key	ADJ
cet-14386	74	3	aspect	aspect	NOUN
cet-14386	74	4	is	be	AUX
cet-14386	74	5	the	the	DET
cet-14386	74	6	communication	communication	NOUN
cet-14386	74	7	between	between	ADP
cet-14386	74	8	xml	xml	NOUN
cet-14386	74	9	schema	schema	NOUN
cet-14386	74	10	definition	definition	NOUN
cet-14386	74	11	(	(	PUNCT
cet-14386	74	12	xsd	xsd	PROPN
cet-14386	74	13	)	)	PUNCT
cet-14386	74	14	and	and	CCONJ
cet-14386	74	15	linkbase	linkbase	NOUN
cet-14386	74	16	files	file	NOUN
cet-14386	74	17	(	(	PUNCT
cet-14386	74	18	including	include	VERB
cet-14386	74	19	the	the	DET
cet-14386	74	20	label	label	NOUN
cet-14386	74	21	linkbase	linkbase	NOUN
cet-14386	74	22	file	file	NOUN
cet-14386	74	23	)	)	PUNCT
cet-14386	74	24	,	,	PUNCT
cet-14386	74	25	which	which	PRON
cet-14386	74	26	form	form	VERB
cet-14386	74	27	the	the	DET
cet-14386	74	28	backbone	backbone	NOUN
cet-14386	74	29	of	of	ADP
cet-14386	74	30	the	the	DET
cet-14386	74	31	xbrl	xbrl	PROPN
cet-14386	74	32	framework	framework	NOUN
cet-14386	74	33	.	.	PUNCT
cet-14386	75	1	in	in	ADP
cet-14386	75	2	this	this	DET
cet-14386	75	3	context	context	NOUN
cet-14386	75	4	,	,	PUNCT
cet-14386	75	5	linkbase	linkbase	PROPN
cet-14386	75	6	files	file	NOUN
cet-14386	75	7	act	act	VERB
cet-14386	75	8	as	as	ADP
cet-14386	75	9	a	a	DET
cet-14386	75	10	key	key	ADJ
cet-14386	75	11	component	component	NOUN
cet-14386	75	12	by	by	ADP
cet-14386	75	13	providing	provide	VERB
cet-14386	75	14	additional	additional	ADJ
cet-14386	75	15	information	information	NOUN
cet-14386	75	16	to	to	ADP
cet-14386	75	17	the	the	DET
cet-14386	75	18	elements	element	NOUN
cet-14386	75	19	defined	define	VERB
cet-14386	75	20	in	in	ADP
cet-14386	75	21	xsd	xsd	PROPN
cet-14386	75	22	.	.	PUNCT
cet-14386	76	1	specifically	specifically	ADV
cet-14386	76	2	,	,	PUNCT
cet-14386	76	3	they	they	PRON
cet-14386	76	4	augment	augment	VERB
cet-14386	76	5	the	the	DET
cet-14386	76	6	elements	element	NOUN
cet-14386	76	7	with	with	ADP
cet-14386	76	8	essential	essential	ADJ
cet-14386	76	9	contextual	contextual	ADJ
cet-14386	76	10	details	detail	NOUN
cet-14386	76	11	that	that	PRON
cet-14386	76	12	enable	enable	VERB
cet-14386	76	13	a	a	DET
cet-14386	76	14	more	more	ADV
cet-14386	76	15	complete	complete	ADJ
cet-14386	76	16	understanding	understanding	NOUN
cet-14386	76	17	of	of	ADP
cet-14386	76	18	the	the	DET
cet-14386	76	19	reported	report	VERB
cet-14386	76	20	data	datum	NOUN
cet-14386	76	21	.	.	PUNCT
cet-14386	77	1	for	for	ADP
cet-14386	77	2	example	example	NOUN
cet-14386	77	3	,	,	PUNCT
cet-14386	77	4	the	the	DET
cet-14386	77	5	'	'	PUNCT
cet-14386	77	6	label	label	NOUN
cet-14386	77	7	'	'	PUNCT
cet-14386	77	8	attribute	attribute	NOUN
cet-14386	77	9	in	in	ADP
cet-14386	77	10	the	the	DET
cet-14386	77	11	linkbase	linkbase	ADJ
cet-14386	77	12	files	file	NOUN
cet-14386	77	13	supplements	supplement	NOUN
cet-14386	77	14	the	the	DET
cet-14386	77	15	concepts	concept	NOUN
cet-14386	77	16	with	with	ADP
cet-14386	77	17	explanatory	explanatory	ADJ
cet-14386	77	18	text	text	NOUN
cet-14386	77	19	,	,	PUNCT
cet-14386	77	20	presentation	presentation	NOUN
cet-14386	77	21	formats	format	NOUN
cet-14386	77	22	,	,	PUNCT
cet-14386	77	23	and	and	CCONJ
cet-14386	77	24	other	other	ADJ
cet-14386	77	25	relevant	relevant	ADJ
cet-14386	77	26	details	detail	NOUN
cet-14386	77	27	.	.	PUNCT
cet-14386	78	1	these	these	DET
cet-14386	78	2	labels	label	NOUN
cet-14386	78	3	play	play	VERB
cet-14386	78	4	a	a	DET
cet-14386	78	5	critical	critical	ADJ
cet-14386	78	6	role	role	NOUN
cet-14386	78	7	in	in	ADP
cet-14386	78	8	conveying	convey	VERB
cet-14386	78	9	information	information	NOUN
cet-14386	78	10	to	to	ADP
cet-14386	78	11	both	both	PRON
cet-14386	78	12	xbrl	xbrl	PROPN
cet-14386	78	13	-	-	PUNCT
cet-14386	78	14	aware	aware	ADJ
cet-14386	78	15	readers	reader	NOUN
cet-14386	78	16	and	and	CCONJ
cet-14386	78	17	stakeholders	stakeholder	NOUN
cet-14386	78	18	,	,	PUNCT
cet-14386	78	19	promoting	promote	VERB
cet-14386	78	20	transparency	transparency	NOUN
cet-14386	78	21	and	and	CCONJ
cet-14386	78	22	facilitating	facilitate	VERB
cet-14386	78	23	effective	effective	ADJ
cet-14386	78	24	data	datum	NOUN
cet-14386	78	25	interpretation	interpretation	NOUN
cet-14386	78	26	.	.	PUNCT
cet-14386	79	1	in	in	ADP
cet-14386	79	2	addition	addition	NOUN
cet-14386	79	3	,	,	PUNCT
cet-14386	79	4	linkbase	linkbase	NOUN
cet-14386	79	5	files	file	NOUN
cet-14386	79	6	establish	establish	VERB
cet-14386	79	7	relationships	relationship	NOUN
cet-14386	79	8	through	through	ADP
cet-14386	79	9	'	'	PUNCT
cet-14386	79	10	arcs	arc	NOUN
cet-14386	79	11	'	'	PUNCT
cet-14386	79	12	that	that	PRON
cet-14386	79	13	link	link	VERB
cet-14386	79	14	concepts	concept	NOUN
cet-14386	79	15	and	and	CCONJ
cet-14386	79	16	their	their	PRON
cet-14386	79	17	associated	associated	ADJ
cet-14386	79	18	labels	label	NOUN
cet-14386	79	19	.	.	PUNCT
cet-14386	80	1	this	this	DET
cet-14386	80	2	structure	structure	NOUN
cet-14386	80	3	enhances	enhance	VERB
cet-14386	80	4	the	the	DET
cet-14386	80	5	navigability	navigability	NOUN
cet-14386	80	6	of	of	ADP
cet-14386	80	7	the	the	DET
cet-14386	80	8	taxonomy	taxonomy	NOUN
cet-14386	80	9	and	and	CCONJ
cet-14386	80	10	enables	enable	VERB
cet-14386	80	11	a	a	DET
cet-14386	80	12	coherent	coherent	ADJ
cet-14386	80	13	representation	representation	NOUN
cet-14386	80	14	of	of	ADP
cet-14386	80	15	the	the	DET
cet-14386	80	16	complex	complex	ADJ
cet-14386	80	17	framework	framework	NOUN
cet-14386	80	18	of	of	ADP
cet-14386	80	19	the	the	DET
cet-14386	80	20	different	different	ADJ
cet-14386	80	21	meanings	meaning	NOUN
cet-14386	80	22	of	of	ADP
cet-14386	80	23	the	the	DET
cet-14386	80	24	same	same	ADJ
cet-14386	80	25	core	core	NOUN
cet-14386	80	26	concepts	concept	NOUN
cet-14386	80	27	.	.	PUNCT
cet-14386	81	1	this	this	PRON
cet-14386	81	2	is	be	AUX
cet-14386	81	3	done	do	VERB
cet-14386	81	4	by	by	ADP
cet-14386	81	5	linking	link	VERB
cet-14386	81	6	tags	tag	NOUN
cet-14386	81	7	that	that	PRON
cet-14386	81	8	serve	serve	VERB
cet-14386	81	9	as	as	ADP
cet-14386	81	10	primary	primary	ADJ
cet-14386	81	11	concepts	concept	NOUN
cet-14386	81	12	(	(	PUNCT
cet-14386	81	13	and	and	CCONJ
cet-14386	81	14	represent	represent	VERB
cet-14386	81	15	values	value	NOUN
cet-14386	81	16	)	)	PUNCT
cet-14386	81	17	to	to	ADP
cet-14386	81	18	tags	tag	NOUN
cet-14386	81	19	that	that	PRON
cet-14386	81	20	represent	represent	VERB
cet-14386	81	21	certain	certain	ADJ
cet-14386	81	22	labels	label	NOUN
cet-14386	81	23	.	.	PUNCT
cet-14386	82	1	figure	figure	NOUN
cet-14386	82	2	2	2	NUM
cet-14386	82	3	presents	present	VERB
cet-14386	82	4	a	a	DET
cet-14386	82	5	total	total	NOUN
cet-14386	82	6	of	of	ADP
cet-14386	82	7	72	72	NUM
cet-14386	82	8	tags	tag	NOUN
cet-14386	82	9	that	that	PRON
cet-14386	82	10	were	be	AUX
cet-14386	82	11	extracted	extract	VERB
cet-14386	82	12	from	from	ADP
cet-14386	82	13	the	the	DET
cet-14386	82	14	esrs	esr	NOUN
cet-14386	82	15	taxonomy	taxonomy	NOUN
cet-14386	82	16	,	,	PUNCT
cet-14386	82	17	categorized	categorize	VERB
cet-14386	82	18	by	by	ADP
cet-14386	82	19	‘	'	PUNCT
cet-14386	82	20	substitution	substitution	NOUN
cet-14386	82	21	groups	group	NOUN
cet-14386	82	22	’	'	PUNCT
cet-14386	82	23	(	(	PUNCT
cet-14386	82	24	in	in	ADP
cet-14386	82	25	parentheses	parenthesis	NOUN
cet-14386	82	26	)	)	PUNCT
cet-14386	82	27	,	,	PUNCT
cet-14386	82	28	and	and	CCONJ
cet-14386	82	29	the	the	DET
cet-14386	82	30	number	number	NOUN
cet-14386	82	31	of	of	ADP
cet-14386	82	32	each	each	DET
cet-14386	82	33	data	datum	NOUN
cet-14386	82	34	type	type	NOUN
cet-14386	82	35	in	in	ADP
cet-14386	82	36	the	the	DET
cet-14386	82	37	respective	respective	ADJ
cet-14386	82	38	groups	group	NOUN
cet-14386	82	39	in	in	ADP
cet-14386	82	40	bullet	bullet	NOUN
cet-14386	82	41	points	point	NOUN
cet-14386	82	42	.	.	PUNCT
cet-14386	83	1	the	the	DET
cet-14386	83	2	number	number	NOUN
cet-14386	83	3	of	of	ADP
cet-14386	83	4	data	datum	NOUN
cet-14386	83	5	types	type	NOUN
cet-14386	83	6	and	and	CCONJ
cet-14386	83	7	items	item	NOUN
cet-14386	83	8	is	be	AUX
cet-14386	83	9	expected	expect	VERB
cet-14386	83	10	to	to	PART
cet-14386	83	11	increase	increase	VERB
cet-14386	83	12	as	as	SCONJ
cet-14386	83	13	the	the	DET
cet-14386	83	14	esrs	esr	NOUN
cet-14386	83	15	taxonomy	taxonomy	NOUN
cet-14386	83	16	becomes	become	VERB
cet-14386	83	17	more	more	ADV
cet-14386	83	18	prepared	prepared	ADJ
cet-14386	83	19	despite	despite	SCONJ
cet-14386	83	20	xbrl	xbrl	PROPN
cet-14386	83	21	's	's	PART
cet-14386	83	22	fixed	fix	VERB
cet-14386	83	23	data	datum	NOUN
cet-14386	83	24	structure	structure	NOUN
cet-14386	83	25	.	.	PUNCT
cet-14386	84	1	figure	figure	NOUN
cet-14386	84	2	2	2	NUM
cet-14386	84	3	:	:	PUNCT
cet-14386	84	4	linking	link	VERB
cet-14386	84	5	primary	primary	ADJ
cet-14386	84	6	concepts	concept	NOUN
cet-14386	84	7	,	,	PUNCT
cet-14386	84	8	hypercubes	hypercube	NOUN
cet-14386	84	9	,	,	PUNCT
cet-14386	84	10	dimensions	dimension	NOUN
cet-14386	84	11	,	,	PUNCT
cet-14386	84	12	and	and	CCONJ
cet-14386	84	13	domain	domain	NOUN
cet-14386	84	14	member	member	NOUN
cet-14386	84	15	items	item	NOUN
cet-14386	84	16	in	in	ADP
cet-14386	84	17	the	the	DET
cet-14386	84	18	definition	definition	NOUN
cet-14386	84	19	linkbase	linkbase	NOUN
cet-14386	84	20	of	of	ADP
cet-14386	84	21	the	the	DET
cet-14386	84	22	taxonomy	taxonomy	NOUN
cet-14386	84	23	,	,	PUNCT
cet-14386	84	24	based	base	VERB
cet-14386	84	25	on	on	ADP
cet-14386	84	26	(	(	PUNCT
cet-14386	84	27	burger	burger	NOUN
cet-14386	84	28	and	and	CCONJ
cet-14386	84	29	roos	roo	NOUN
cet-14386	84	30	,	,	PUNCT
cet-14386	84	31	2009	2009	NUM
cet-14386	84	32	)	)	PUNCT
cet-14386	84	33	within	within	ADP
cet-14386	84	34	the	the	DET
cet-14386	84	35	taxonomy	taxonomy	NOUN
cet-14386	84	36	,	,	PUNCT
cet-14386	84	37	different	different	ADJ
cet-14386	84	38	‘	'	PUNCT
cet-14386	84	39	substitution	substitution	NOUN
cet-14386	84	40	groups	group	NOUN
cet-14386	84	41	’	'	PUNCT
cet-14386	84	42	are	be	AUX
cet-14386	84	43	used	use	VERB
cet-14386	84	44	to	to	PART
cet-14386	84	45	capture	capture	VERB
cet-14386	84	46	sustainability	sustainability	NOUN
cet-14386	84	47	information	information	NOUN
cet-14386	84	48	content	content	NOUN
cet-14386	84	49	via	via	ADP
cet-14386	84	50	being	be	AUX
cet-14386	84	51	linked	link	VERB
cet-14386	84	52	through	through	ADP
cet-14386	84	53	‘	'	PUNCT
cet-14386	84	54	arcs	arc	NOUN
cet-14386	84	55	’	'	PUNCT
cet-14386	84	56	.	.	PUNCT
cet-14386	85	1	for	for	ADP
cet-14386	85	2	example	example	NOUN
cet-14386	85	3	,	,	PUNCT
cet-14386	85	4	the	the	DET
cet-14386	85	5	‘	'	PUNCT
cet-14386	85	6	xbrli	xbrli	NOUN
cet-14386	85	7	:	:	PUNCT
cet-14386	85	8	item	item	NOUN
cet-14386	85	9	’	'	PUNCT
cet-14386	85	10	group	group	NOUN
cet-14386	85	11	of	of	ADP
cet-14386	85	12	tags	tag	NOUN
cet-14386	85	13	is	be	AUX
cet-14386	85	14	commonly	commonly	ADV
cet-14386	85	15	used	use	VERB
cet-14386	85	16	and	and	CCONJ
cet-14386	85	17	can	can	AUX
cet-14386	85	18	be	be	AUX
cet-14386	85	19	assigned	assign	VERB
cet-14386	85	20	a	a	DET
cet-14386	85	21	value	value	NOUN
cet-14386	85	22	indicating	indicate	VERB
cet-14386	85	23	both	both	CCONJ
cet-14386	85	24	quantitative	quantitative	ADJ
cet-14386	85	25	and	and	CCONJ
cet-14386	85	26	qualitative	qualitative	ADJ
cet-14386	85	27	(	(	PUNCT
cet-14386	85	28	textual	textual	ADJ
cet-14386	85	29	)	)	PUNCT
cet-14386	85	30	data	datum	NOUN
cet-14386	85	31	reported	report	VERB
cet-14386	85	32	.	.	PUNCT
cet-14386	86	1	part	part	NOUN
cet-14386	86	2	of	of	ADP
cet-14386	86	3	the	the	DET
cet-14386	86	4	group	group	NOUN
cet-14386	86	5	serves	serve	VERB
cet-14386	86	6	as	as	ADP
cet-14386	86	7	primary	primary	ADJ
cet-14386	86	8	concepts	concept	NOUN
cet-14386	86	9	,	,	PUNCT
cet-14386	86	10	but	but	CCONJ
cet-14386	86	11	most	most	ADJ
cet-14386	86	12	as	as	ADP
cet-14386	86	13	domain	domain	NOUN
cet-14386	86	14	items	item	NOUN
cet-14386	86	15	,	,	PUNCT
cet-14386	86	16	which	which	PRON
cet-14386	86	17	allows	allow	VERB
cet-14386	86	18	the	the	DET
cet-14386	86	19	inclusion	inclusion	NOUN
cet-14386	86	20	of	of	ADP
cet-14386	86	21	specific	specific	ADJ
cet-14386	86	22	items	item	NOUN
cet-14386	86	23	from	from	ADP
cet-14386	86	24	domain	domain	NOUN
cet-14386	86	25	value	value	NOUN
cet-14386	86	26	sets	set	NOUN
cet-14386	86	27	,	,	PUNCT
cet-14386	86	28	often	often	ADV
cet-14386	86	29	representing	represent	VERB
cet-14386	86	30	hierarchical	hierarchical	ADJ
cet-14386	86	31	relationships	relationship	NOUN
cet-14386	86	32	.	.	PUNCT
cet-14386	87	1	this	this	PRON
cet-14386	87	2	is	be	AUX
cet-14386	87	3	particularly	particularly	ADV
cet-14386	87	4	relevant	relevant	ADJ
cet-14386	87	5	for	for	ADP
cet-14386	87	6	the	the	DET
cet-14386	87	7	reporting	reporting	NOUN
cet-14386	87	8	of	of	ADP
cet-14386	87	9	emissions	emission	NOUN
cet-14386	87	10	,	,	PUNCT
cet-14386	87	11	where	where	SCONJ
cet-14386	87	12	a	a	DET
cet-14386	87	13	scope	scope	NOUN
cet-14386	87	14	2	2	NUM
cet-14386	87	15	emission	emission	NOUN
cet-14386	87	16	element	element	NOUN
cet-14386	87	17	may	may	AUX
cet-14386	87	18	contain	contain	VERB
cet-14386	87	19	several	several	ADJ
cet-14386	87	20	member	member	NOUN
cet-14386	87	21	items	item	NOUN
cet-14386	87	22	from	from	ADP
cet-14386	87	23	an	an	DET
cet-14386	87	24	emission	emission	NOUN
cet-14386	87	25	-	-	PUNCT
cet-14386	87	26	specific	specific	ADJ
cet-14386	87	27	domain	domain	NOUN
cet-14386	87	28	value	value	NOUN
cet-14386	87	29	set	set	NOUN
cet-14386	87	30	.	.	PUNCT
cet-14386	88	1	3.2	3.2	NUM
cet-14386	88	2	possible	possible	ADJ
cet-14386	88	3	structure	structure	NOUN
cet-14386	88	4	of	of	ADP
cet-14386	88	5	data	datum	NOUN
cet-14386	88	6	points	point	NOUN
cet-14386	88	7	for	for	ADP
cet-14386	88	8	tagging	tag	VERB
cet-14386	88	9	sustainability	sustainability	NOUN
cet-14386	88	10	information	information	NOUN
cet-14386	88	11	depending	depend	VERB
cet-14386	88	12	on	on	ADP
cet-14386	88	13	their	their	PRON
cet-14386	88	14	type	type	NOUN
cet-14386	88	15	,	,	PUNCT
cet-14386	88	16	the	the	DET
cet-14386	88	17	72	72	NUM
cet-14386	88	18	members	member	NOUN
cet-14386	88	19	shown	show	VERB
cet-14386	88	20	in	in	ADP
cet-14386	88	21	figure	figure	NOUN
cet-14386	88	22	2	2	NUM
cet-14386	88	23	can	can	AUX
cet-14386	88	24	have	have	VERB
cet-14386	88	25	different	different	ADJ
cet-14386	88	26	link	link	NOUN
cet-14386	88	27	combinations	combination	NOUN
cet-14386	88	28	.	.	PUNCT
cet-14386	89	1	to	to	PART
cet-14386	89	2	effectively	effectively	ADV
cet-14386	89	3	organize	organize	VERB
cet-14386	89	4	and	and	CCONJ
cet-14386	89	5	categorize	categorize	VERB
cet-14386	89	6	data	datum	NOUN
cet-14386	89	7	,	,	PUNCT
cet-14386	89	8	xbrl	xbrl	PROPN
cet-14386	89	9	taxonomies	taxonomy	NOUN
cet-14386	89	10	use	use	VERB
cet-14386	89	11	dimensions	dimension	NOUN
cet-14386	89	12	(	(	PUNCT
cet-14386	89	13	‘	'	PUNCT
cet-14386	89	14	xbrldt	xbrldt	ADJ
cet-14386	89	15	:	:	PUNCT
cet-14386	89	16	dimensionitem	dimensionitem	ADJ
cet-14386	89	17	’	'	PUNCT
cet-14386	89	18	)	)	PUNCT
cet-14386	89	19	and	and	CCONJ
cet-14386	89	20	hypercubes	hypercube	NOUN
cet-14386	89	21	(	(	PUNCT
cet-14386	89	22	‘	'	PUNCT
cet-14386	89	23	xbrldt	xbrldt	ADJ
cet-14386	89	24	:	:	PUNCT
cet-14386	89	25	hypercubeitem	hypercubeitem	NOUN
cet-14386	89	26	’	'	PUNCT
cet-14386	89	27	)	)	PUNCT
cet-14386	89	28	.	.	PUNCT
cet-14386	90	1	dimensions	dimension	NOUN
cet-14386	90	2	categorize	categorize	VERB
cet-14386	90	3	or	or	CCONJ
cet-14386	90	4	classify	classify	VERB
cet-14386	90	5	data	datum	NOUN
cet-14386	90	6	items	item	NOUN
cet-14386	90	7	based	base	VERB
cet-14386	90	8	on	on	ADP
cet-14386	90	9	specific	specific	ADJ
cet-14386	90	10	attributes	attribute	NOUN
cet-14386	90	11	or	or	CCONJ
cet-14386	90	12	characteristics	characteristic	NOUN
cet-14386	90	13	.	.	PUNCT
cet-14386	91	1	dimensions	dimension	NOUN
cet-14386	91	2	can	can	AUX
cet-14386	91	3	be	be	AUX
cet-14386	91	4	understood	understand	VERB
cet-14386	91	5	as	as	ADP
cet-14386	91	6	'	'	PUNCT
cet-14386	91	7	tags	tag	NOUN
cet-14386	91	8	'	'	PUNCT
cet-14386	91	9	that	that	PRON
cet-14386	91	10	are	be	AUX
cet-14386	91	11	applied	apply	VERB
cet-14386	91	12	to	to	ADP
cet-14386	91	13	primary	primary	ADJ
cet-14386	91	14	concepts	concept	NOUN
cet-14386	91	15	to	to	PART
cet-14386	91	16	provide	provide	VERB
cet-14386	91	17	further	further	ADJ
cet-14386	91	18	context	context	NOUN
cet-14386	91	19	and	and	CCONJ
cet-14386	91	20	granularity	granularity	NOUN
cet-14386	91	21	to	to	ADP
cet-14386	91	22	the	the	DET
cet-14386	91	23	reported	report	VERB
cet-14386	91	24	information	information	NOUN
cet-14386	91	25	that	that	PRON
cet-14386	91	26	creates	create	VERB
cet-14386	91	27	cross	cross	NOUN
cet-14386	91	28	-	-	NOUN
cet-14386	91	29	tabulation	tabulation	NOUN
cet-14386	91	30	in	in	ADP
cet-14386	91	31	the	the	DET
cet-14386	91	32	end	end	NOUN
cet-14386	91	33	report	report	NOUN
cet-14386	91	34	.	.	PUNCT
cet-14386	92	1	for	for	ADP
cet-14386	92	2	instance	instance	NOUN
cet-14386	92	3	,	,	PUNCT
cet-14386	92	4	let	let	VERB
cet-14386	92	5	's	us	PRON
cet-14386	92	6	take	take	VERB
cet-14386	92	7	a	a	DET
cet-14386	92	8	primary	primary	ADJ
cet-14386	92	9	concept	concept	NOUN
cet-14386	92	10	such	such	ADJ
cet-14386	92	11	as	as	ADP
cet-14386	92	12	'	'	PUNCT
cet-14386	92	13	mass	mass	NOUN
cet-14386	92	14	of	of	ADP
cet-14386	92	15	ghg	ghg	PROPN
cet-14386	92	16	emissions	emissions	PROPN
cet-14386	92	17	'	'	PART
cet-14386	92	18	,	,	PUNCT
cet-14386	92	19	which	which	PRON
cet-14386	92	20	represents	represent	VERB
cet-14386	92	21	the	the	DET
cet-14386	92	22	total	total	ADJ
cet-14386	92	23	greenhouse	greenhouse	NOUN
cet-14386	92	24	gas	gas	NOUN
cet-14386	92	25	emissions	emission	NOUN
cet-14386	92	26	reported	report	VERB
cet-14386	92	27	by	by	ADP
cet-14386	92	28	a	a	DET
cet-14386	92	29	company	company	NOUN
cet-14386	92	30	.	.	PUNCT
cet-14386	93	1	dimensions	dimension	NOUN
cet-14386	93	2	can	can	AUX
cet-14386	93	3	be	be	AUX
cet-14386	93	4	used	use	VERB
cet-14386	93	5	to	to	PART
cet-14386	93	6	categorize	categorize	VERB
cet-14386	93	7	this	this	DET
cet-14386	93	8	primary	primary	ADJ
cet-14386	93	9	concept	concept	NOUN
cet-14386	93	10	based	base	VERB
cet-14386	93	11	on	on	ADP
cet-14386	93	12	diverse	diverse	ADJ
cet-14386	93	13	attributes	attribute	NOUN
cet-14386	93	14	or	or	CCONJ
cet-14386	93	15	characteristics	characteristic	NOUN
cet-14386	93	16	.	.	PUNCT
cet-14386	94	1	one	one	NUM
cet-14386	94	2	possible	possible	ADJ
cet-14386	94	3	dimension	dimension	NOUN
cet-14386	94	4	would	would	AUX
cet-14386	94	5	be	be	AUX
cet-14386	94	6	'	'	PUNCT
cet-14386	94	7	emission	emission	NOUN
cet-14386	94	8	scope	scope	NOUN
cet-14386	94	9	,	,	PUNCT
cet-14386	94	10	'	'	PUNCT
cet-14386	94	11	where	where	SCONJ
cet-14386	94	12	the	the	DET
cet-14386	94	13	company	company	NOUN
cet-14386	94	14	specifies	specify	VERB
cet-14386	94	15	whether	whether	SCONJ
cet-14386	94	16	the	the	DET
cet-14386	94	17	emissions	emission	NOUN
cet-14386	94	18	fall	fall	VERB
cet-14386	94	19	under	under	ADP
cet-14386	94	20	scope	scope	NOUN
cet-14386	94	21	1	1	NUM
cet-14386	94	22	,	,	PUNCT
cet-14386	94	23	scope	scope	NOUN
cet-14386	94	24	2	2	NUM
cet-14386	94	25	,	,	PUNCT
cet-14386	94	26	or	or	CCONJ
cet-14386	94	27	scope	scope	NOUN
cet-14386	94	28	3	3	NUM
cet-14386	94	29	.	.	PUNCT
cet-14386	95	1	another	another	DET
cet-14386	95	2	conceivable	conceivable	ADJ
cet-14386	95	3	dimension	dimension	NOUN
cet-14386	95	4	is	be	AUX
cet-14386	95	5	'	'	PUNCT
cet-14386	95	6	geographic	geographic	ADJ
cet-14386	95	7	region	region	NOUN
cet-14386	95	8	,	,	PUNCT
cet-14386	95	9	'	'	PUNCT
cet-14386	95	10	which	which	PRON
cet-14386	95	11	enables	enable	VERB
cet-14386	95	12	the	the	DET
cet-14386	95	13	company	company	NOUN
cet-14386	95	14	to	to	PART
cet-14386	95	15	indicate	indicate	VERB
cet-14386	95	16	the	the	DET
cet-14386	95	17	region	region	NOUN
cet-14386	95	18	or	or	CCONJ
cet-14386	95	19	country	country	NOUN
cet-14386	95	20	where	where	SCONJ
cet-14386	95	21	the	the	DET
cet-14386	95	22	emissions	emission	NOUN
cet-14386	95	23	were	be	AUX
cet-14386	95	24	generated	generate	VERB
cet-14386	95	25	.	.	PUNCT
cet-14386	96	1	on	on	ADP
cet-14386	96	2	the	the	DET
cet-14386	96	3	other	other	ADJ
cet-14386	96	4	hand	hand	NOUN
cet-14386	96	5	,	,	PUNCT
cet-14386	96	6	hypercubes	hypercube	NOUN
cet-14386	96	7	are	be	AUX
cet-14386	96	8	a	a	DET
cet-14386	96	9	uniquely	uniquely	ADV
cet-14386	96	10	structured	structured	ADJ
cet-14386	96	11	representation	representation	NOUN
cet-14386	96	12	of	of	ADP
cet-14386	96	13	multiple	multiple	ADJ
cet-14386	96	14	dimensions	dimension	NOUN
cet-14386	96	15	that	that	PRON
cet-14386	96	16	facilitate	facilitate	VERB
cet-14386	96	17	the	the	DET
cet-14386	96	18	analysis	analysis	NOUN
cet-14386	96	19	of	of	ADP
cet-14386	96	20	multidimensional	multidimensional	ADJ
cet-14386	96	21	data	datum	NOUN
cet-14386	96	22	.	.	PUNCT
cet-14386	97	1	hypercubes	hypercube	NOUN
cet-14386	97	2	are	be	AUX
cet-14386	97	3	particularly	particularly	ADV
cet-14386	97	4	useful	useful	ADJ
cet-14386	97	5	for	for	ADP
cet-14386	97	6	presenting	present	VERB
cet-14386	97	7	complex	complex	ADJ
cet-14386	97	8	and	and	CCONJ
cet-14386	97	9	interrelated	interrelated	ADJ
cet-14386	97	10	information	information	NOUN
cet-14386	97	11	that	that	PRON
cet-14386	97	12	requires	require	VERB
cet-14386	97	13	effective	effective	ADJ
cet-14386	97	14	categorization	categorization	NOUN
cet-14386	97	15	of	of	ADP
cet-14386	97	16	data	datum	NOUN
cet-14386	97	17	across	across	ADP
cet-14386	97	18	multiple	multiple	ADJ
cet-14386	97	19	dimensions	dimension	NOUN
cet-14386	97	20	.	.	PUNCT
cet-14386	98	1	for	for	ADP
cet-14386	98	2	instance	instance	NOUN
cet-14386	98	3	,	,	PUNCT
cet-14386	98	4	in	in	ADP
cet-14386	98	5	the	the	DET
cet-14386	98	6	case	case	NOUN
cet-14386	98	7	of	of	ADP
cet-14386	98	8	"	"	PUNCT
cet-14386	98	9	mass	mass	NOUN
cet-14386	98	10	of	of	ADP
cet-14386	98	11	ghg	ghg	PROPN
cet-14386	98	12	emissions	emission	NOUN
cet-14386	98	13	,	,	PUNCT
cet-14386	98	14	"	"	PUNCT
cet-14386	98	15	a	a	DET
cet-14386	98	16	hypercube	hypercube	NOUN
cet-14386	98	17	can	can	AUX
cet-14386	98	18	be	be	AUX
cet-14386	98	19	created	create	VERB
cet-14386	98	20	to	to	PART
cet-14386	98	21	offer	offer	VERB
cet-14386	98	22	a	a	DET
cet-14386	98	23	multidimensional	multidimensional	ADJ
cet-14386	98	24	perspective	perspective	NOUN
cet-14386	98	25	on	on	ADP
cet-14386	98	26	emissions	emission	NOUN
cet-14386	98	27	data	datum	NOUN
cet-14386	98	28	.	.	PUNCT
cet-14386	99	1	such	such	DET
cet-14386	99	2	a	a	DET
cet-14386	99	3	hypercube	hypercube	NOUN
cet-14386	99	4	would	would	AUX
cet-14386	99	5	be	be	AUX
cet-14386	99	6	based	base	VERB
cet-14386	99	7	on	on	ADP
cet-14386	99	8	dimensions	dimension	NOUN
cet-14386	99	9	such	such	ADJ
cet-14386	99	10	as	as	ADP
cet-14386	99	11	"	"	PUNCT
cet-14386	99	12	emission	emission	NOUN
cet-14386	99	13	scope	scope	NOUN
cet-14386	99	14	"	"	PUNCT
cet-14386	99	15	and	and	CCONJ
cet-14386	99	16	"	"	PUNCT
cet-14386	99	17	geographic	geographic	ADJ
cet-14386	99	18	region	region	NOUN
cet-14386	99	19	"	"	PUNCT
cet-14386	99	20	.	.	PUNCT
cet-14386	100	1	through	through	ADP
cet-14386	100	2	the	the	DET
cet-14386	100	3	use	use	NOUN
cet-14386	100	4	of	of	ADP
cet-14386	100	5	a	a	DET
cet-14386	100	6	hypercube	hypercube	NOUN
cet-14386	100	7	,	,	PUNCT
cet-14386	100	8	companies	company	NOUN
cet-14386	100	9	can	can	AUX
cet-14386	100	10	report	report	VERB
cet-14386	100	11	emissions	emission	NOUN
cet-14386	100	12	data	datum	NOUN
cet-14386	100	13	categorized	categorize	VERB
cet-14386	100	14	by	by	ADP
cet-14386	100	15	different	different	ADJ
cet-14386	100	16	emission	emission	NOUN
cet-14386	100	17	scopes	scope	NOUN
cet-14386	100	18	,	,	PUNCT
cet-14386	100	19	such	such	ADJ
cet-14386	100	20	as	as	ADP
cet-14386	100	21	scope	scope	NOUN
cet-14386	100	22	1	1	NUM
cet-14386	100	23	,	,	PUNCT
cet-14386	100	24	scope	scope	NOUN
cet-14386	100	25	2	2	NUM
cet-14386	100	26	,	,	PUNCT
cet-14386	100	27	and	and	CCONJ
cet-14386	100	28	scope	scope	NOUN
cet-14386	100	29	3	3	NUM
cet-14386	100	30	,	,	PUNCT
cet-14386	100	31	and	and	CCONJ
cet-14386	100	32	further	far	ADV
cet-14386	100	33	subcategorized	subcategorize	VERB
cet-14386	100	34	by	by	ADP
cet-14386	100	35	specific	specific	ADJ
cet-14386	100	36	geographic	geographic	ADJ
cet-14386	100	37	regions	region	NOUN
cet-14386	100	38	,	,	PUNCT
cet-14386	100	39	such	such	ADJ
cet-14386	100	40	as	as	ADP
cet-14386	100	41	countries	country	NOUN
cet-14386	100	42	or	or	CCONJ
cet-14386	100	43	continents	continent	NOUN
cet-14386	100	44	.	.	PUNCT
cet-14386	101	1	thus	thus	ADV
cet-14386	101	2	,	,	PUNCT
cet-14386	101	3	the	the	DET
cet-14386	101	4	key	key	ADJ
cet-14386	101	5	difference	difference	NOUN
cet-14386	101	6	between	between	ADP
cet-14386	101	7	the	the	DET
cet-14386	101	8	two	two	NUM
cet-14386	101	9	item	item	NOUN
cet-14386	101	10	type	type	NOUN
cet-14386	101	11	is	be	AUX
cet-14386	101	12	that	that	SCONJ
cet-14386	101	13	dimensions	dimension	NOUN
cet-14386	101	14	provide	provide	VERB
cet-14386	101	15	a	a	DET
cet-14386	101	16	single	single	ADJ
cet-14386	101	17	aspect	aspect	NOUN
cet-14386	101	18	of	of	ADP
cet-14386	101	19	categorization	categorization	NOUN
cet-14386	101	20	,	,	PUNCT
cet-14386	101	21	while	while	SCONJ
cet-14386	101	22	hypercubes	hypercube	NOUN
cet-14386	101	23	combine	combine	VERB
cet-14386	101	24	multiple	multiple	ADJ
cet-14386	101	25	dimensions	dimension	NOUN
cet-14386	101	26	to	to	PART
cet-14386	101	27	provide	provide	VERB
cet-14386	101	28	a	a	DET
cet-14386	101	29	more	more	ADV
cet-14386	101	30	detailed	detailed	ADJ
cet-14386	101	31	and	and	CCONJ
cet-14386	101	32	comprehensive	comprehensive	ADJ
cet-14386	101	33	multidimensional	multidimensional	ADJ
cet-14386	101	34	view	view	NOUN
cet-14386	101	35	of	of	ADP
cet-14386	101	36	data	datum	NOUN
cet-14386	101	37	.	.	PUNCT
cet-14386	102	1	580	580	NUM
cet-14386	102	2	domain	domain	NOUN
cet-14386	102	3	items	item	NOUN
cet-14386	102	4	in	in	ADP
cet-14386	102	5	xbrl	xbrl	PROPN
cet-14386	102	6	play	play	VERB
cet-14386	102	7	a	a	DET
cet-14386	102	8	crucial	crucial	ADJ
cet-14386	102	9	role	role	NOUN
cet-14386	102	10	in	in	ADP
cet-14386	102	11	connecting	connect	VERB
cet-14386	102	12	dimensions	dimension	NOUN
cet-14386	102	13	and	and	CCONJ
cet-14386	102	14	hypercubes	hypercube	NOUN
cet-14386	102	15	to	to	ADP
cet-14386	102	16	primary	primary	ADJ
cet-14386	102	17	concepts	concept	NOUN
cet-14386	102	18	in	in	ADP
cet-14386	102	19	the	the	DET
cet-14386	102	20	taxonomy	taxonomy	NOUN
cet-14386	102	21	.	.	PUNCT
cet-14386	103	1	they	they	PRON
cet-14386	103	2	provide	provide	VERB
cet-14386	103	3	a	a	DET
cet-14386	103	4	way	way	NOUN
cet-14386	103	5	to	to	PART
cet-14386	103	6	specify	specify	VERB
cet-14386	103	7	the	the	DET
cet-14386	103	8	allowable	allowable	ADJ
cet-14386	103	9	values	value	NOUN
cet-14386	103	10	for	for	ADP
cet-14386	103	11	dimensions	dimension	NOUN
cet-14386	103	12	and	and	CCONJ
cet-14386	103	13	hypercubes	hypercube	NOUN
cet-14386	103	14	,	,	PUNCT
cet-14386	103	15	effectively	effectively	ADV
cet-14386	103	16	defining	define	VERB
cet-14386	103	17	the	the	DET
cet-14386	103	18	domain	domain	NOUN
cet-14386	103	19	or	or	CCONJ
cet-14386	103	20	range	range	NOUN
cet-14386	103	21	of	of	ADP
cet-14386	103	22	possible	possible	ADJ
cet-14386	103	23	categorizations	categorization	NOUN
cet-14386	103	24	.	.	PUNCT
cet-14386	104	1	when	when	SCONJ
cet-14386	104	2	reporting	report	VERB
cet-14386	104	3	data	datum	NOUN
cet-14386	104	4	in	in	ADP
cet-14386	104	5	ixbrl	ixbrl	ADJ
cet-14386	104	6	format	format	NOUN
cet-14386	104	7	,	,	PUNCT
cet-14386	104	8	domain	domain	NOUN
cet-14386	104	9	items	item	NOUN
cet-14386	104	10	are	be	AUX
cet-14386	104	11	typically	typically	ADV
cet-14386	104	12	used	use	VERB
cet-14386	104	13	as	as	ADP
cet-14386	104	14	column	column	NOUN
cet-14386	104	15	headers	header	NOUN
cet-14386	104	16	in	in	ADP
cet-14386	104	17	tables	table	NOUN
cet-14386	104	18	,	,	PUNCT
cet-14386	104	19	allowing	allow	VERB
cet-14386	104	20	stakeholders	stakeholder	NOUN
cet-14386	104	21	to	to	PART
cet-14386	104	22	understand	understand	VERB
cet-14386	104	23	the	the	DET
cet-14386	104	24	breakdown	breakdown	NOUN
cet-14386	104	25	of	of	ADP
cet-14386	104	26	information	information	NOUN
cet-14386	104	27	based	base	VERB
cet-14386	104	28	on	on	ADP
cet-14386	104	29	various	various	ADJ
cet-14386	104	30	dimensions	dimension	NOUN
cet-14386	104	31	or	or	CCONJ
cet-14386	104	32	categories	category	NOUN
cet-14386	104	33	.	.	PUNCT
cet-14386	105	1	each	each	DET
cet-14386	105	2	data	datum	NOUN
cet-14386	105	3	point	point	NOUN
cet-14386	105	4	type	type	NOUN
cet-14386	105	5	has	have	VERB
cet-14386	105	6	a	a	DET
cet-14386	105	7	set	set	NOUN
cet-14386	105	8	of	of	ADP
cet-14386	105	9	possible	possible	ADJ
cet-14386	105	10	tags	tag	NOUN
cet-14386	105	11	that	that	PRON
cet-14386	105	12	,	,	PUNCT
cet-14386	105	13	when	when	SCONJ
cet-14386	105	14	combined	combine	VERB
cet-14386	105	15	in	in	ADP
cet-14386	105	16	various	various	ADJ
cet-14386	105	17	ways	way	NOUN
cet-14386	105	18	,	,	PUNCT
cet-14386	105	19	can	can	AUX
cet-14386	105	20	represent	represent	VERB
cet-14386	105	21	different	different	ADJ
cet-14386	105	22	sustainability	sustainability	NOUN
cet-14386	105	23	content	content	NOUN
cet-14386	105	24	for	for	ADP
cet-14386	105	25	disclosure	disclosure	NOUN
cet-14386	105	26	.	.	PUNCT
cet-14386	106	1	figure	figure	NOUN
cet-14386	106	2	3	3	NUM
cet-14386	106	3	shows	show	VERB
cet-14386	106	4	an	an	DET
cet-14386	106	5	illustration	illustration	NOUN
cet-14386	106	6	of	of	ADP
cet-14386	106	7	the	the	DET
cet-14386	106	8	possible	possible	ADJ
cet-14386	106	9	information	information	NOUN
cet-14386	106	10	that	that	PRON
cet-14386	106	11	can	can	AUX
cet-14386	106	12	be	be	AUX
cet-14386	106	13	derived	derive	VERB
cet-14386	106	14	from	from	ADP
cet-14386	106	15	the	the	DET
cet-14386	106	16	esrs	esr	NOUN
cet-14386	106	17	taxonomy	taxonomy	NOUN
cet-14386	106	18	.	.	PUNCT
cet-14386	107	1	figure	figure	VERB
cet-14386	107	2	3	3	NUM
cet-14386	107	3	:	:	PUNCT
cet-14386	107	4	indicative	indicative	ADJ
cet-14386	107	5	example	example	NOUN
cet-14386	107	6	of	of	ADP
cet-14386	107	7	the	the	DET
cet-14386	107	8	sustainability	sustainability	NOUN
cet-14386	107	9	information	information	NOUN
cet-14386	107	10	content	content	NOUN
cet-14386	107	11	of	of	ADP
cet-14386	107	12	esrs	esr	NOUN
cet-14386	107	13	poc	poc	NOUN
cet-14386	107	14	taxonomy	taxonomy	NOUN
cet-14386	107	15	tags	tag	VERB
cet-14386	107	16	a	a	DET
cet-14386	107	17	notable	notable	ADJ
cet-14386	107	18	feature	feature	NOUN
cet-14386	107	19	of	of	ADP
cet-14386	107	20	xbrl	xbrl	PROPN
cet-14386	107	21	taxonomies	taxonomy	NOUN
cet-14386	107	22	used	use	VERB
cet-14386	107	23	for	for	ADP
cet-14386	107	24	sustainability	sustainability	NOUN
cet-14386	107	25	reporting	reporting	NOUN
cet-14386	107	26	is	be	AUX
cet-14386	107	27	the	the	DET
cet-14386	107	28	inclusion	inclusion	NOUN
cet-14386	107	29	of	of	ADP
cet-14386	107	30	external	external	ADJ
cet-14386	107	31	item	item	NOUN
cet-14386	107	32	lists	list	NOUN
cet-14386	107	33	,	,	PUNCT
cet-14386	107	34	such	such	ADJ
cet-14386	107	35	as	as	ADP
cet-14386	107	36	those	those	PRON
cet-14386	107	37	sourced	source	VERB
cet-14386	107	38	from	from	ADP
cet-14386	107	39	eurofilings	eurofiling	NOUN
cet-14386	107	40	,	,	PUNCT
cet-14386	107	41	as	as	ADP
cet-14386	107	42	value	value	NOUN
cet-14386	107	43	sets	set	NOUN
cet-14386	107	44	for	for	ADP
cet-14386	107	45	dimension	dimension	NOUN
cet-14386	107	46	items	item	NOUN
cet-14386	107	47	.	.	PUNCT
cet-14386	108	1	this	this	DET
cet-14386	108	2	feature	feature	NOUN
cet-14386	108	3	increases	increase	VERB
cet-14386	108	4	the	the	DET
cet-14386	108	5	versatility	versatility	NOUN
cet-14386	108	6	and	and	CCONJ
cet-14386	108	7	adaptability	adaptability	NOUN
cet-14386	108	8	of	of	ADP
cet-14386	108	9	the	the	DET
cet-14386	108	10	taxonomy	taxonomy	NOUN
cet-14386	108	11	,	,	PUNCT
cet-14386	108	12	enabling	enable	VERB
cet-14386	108	13	seamless	seamless	ADJ
cet-14386	108	14	integration	integration	NOUN
cet-14386	108	15	of	of	ADP
cet-14386	108	16	relevant	relevant	ADJ
cet-14386	108	17	external	external	ADJ
cet-14386	108	18	data	datum	NOUN
cet-14386	108	19	sources	source	NOUN
cet-14386	108	20	to	to	PART
cet-14386	108	21	enrich	enrich	VERB
cet-14386	108	22	reporting	reporting	NOUN
cet-14386	108	23	.	.	PUNCT
cet-14386	109	1	it	it	PRON
cet-14386	109	2	is	be	AUX
cet-14386	109	3	possible	possible	ADJ
cet-14386	109	4	to	to	PART
cet-14386	109	5	distinguish	distinguish	VERB
cet-14386	109	6	tags	tag	NOUN
cet-14386	109	7	by	by	ADP
cet-14386	109	8	their	their	PRON
cet-14386	109	9	source	source	NOUN
cet-14386	109	10	,	,	PUNCT
cet-14386	109	11	which	which	PRON
cet-14386	109	12	is	be	AUX
cet-14386	109	13	contained	contain	VERB
cet-14386	109	14	in	in	ADP
cet-14386	109	15	the	the	DET
cet-14386	109	16	tag	tag	NOUN
cet-14386	109	17	name	name	NOUN
cet-14386	109	18	(	(	PUNCT
cet-14386	109	19	which	which	PRON
cet-14386	109	20	consists	consist	VERB
cet-14386	109	21	of	of	ADP
cet-14386	109	22	a	a	DET
cet-14386	109	23	'	'	PUNCT
cet-14386	109	24	namespace	namespace	NOUN
cet-14386	109	25	’	'	PUNCT
cet-14386	109	26	,	,	PUNCT
cet-14386	109	27	and	and	CCONJ
cet-14386	109	28	a	a	DET
cet-14386	109	29	‘	'	PUNCT
cet-14386	109	30	taxonomy	taxonomy	NOUN
cet-14386	109	31	concept	concept	NOUN
cet-14386	109	32	’	'	PUNCT
cet-14386	109	33	,	,	PUNCT
cet-14386	109	34	e.g.	e.g.	ADV
cet-14386	109	35	,	,	PUNCT
cet-14386	109	36	‘	'	PUNCT
cet-14386	109	37	esrs	esr	NOUN
cet-14386	109	38	’	'	PUNCT
cet-14386	109	39	)	)	PUNCT
cet-14386	109	40	,	,	PUNCT
cet-14386	109	41	usually	usually	ADV
cet-14386	109	42	the	the	DET
cet-14386	109	43	taxonomy	taxonomy	NOUN
cet-14386	109	44	of	of	ADP
cet-14386	109	45	the	the	DET
cet-14386	109	46	accounting	accounting	NOUN
cet-14386	109	47	standard	standard	NOUN
cet-14386	109	48	or	or	CCONJ
cet-14386	109	49	the	the	DET
cet-14386	109	50	organization	organization	NOUN
cet-14386	109	51	issuing	issue	VERB
cet-14386	109	52	it	it	PRON
cet-14386	109	53	.	.	PUNCT
cet-14386	110	1	custom	custom	NOUN
cet-14386	110	2	tags	tag	NOUN
cet-14386	110	3	,	,	PUNCT
cet-14386	110	4	commonly	commonly	ADV
cet-14386	110	5	referred	refer	VERB
cet-14386	110	6	to	to	ADP
cet-14386	110	7	as	as	SCONJ
cet-14386	110	8	extensions	extension	NOUN
cet-14386	110	9	are	be	AUX
cet-14386	110	10	also	also	ADV
cet-14386	110	11	available	available	ADJ
cet-14386	110	12	for	for	ADP
cet-14386	110	13	reporting	report	VERB
cet-14386	110	14	entities	entity	NOUN
cet-14386	110	15	,	,	PUNCT
cet-14386	110	16	but	but	CCONJ
cet-14386	110	17	should	should	AUX
cet-14386	110	18	not	not	PART
cet-14386	110	19	be	be	AUX
cet-14386	110	20	overused	overuse	VERB
cet-14386	110	21	as	as	SCONJ
cet-14386	110	22	tags	tag	NOUN
cet-14386	110	23	are	be	AUX
cet-14386	110	24	expected	expect	VERB
cet-14386	110	25	to	to	PART
cet-14386	110	26	cover	cover	VERB
cet-14386	110	27	all	all	DET
cet-14386	110	28	aspects	aspect	NOUN
cet-14386	110	29	of	of	ADP
cet-14386	110	30	necessary	necessary	ADJ
cet-14386	110	31	information	information	NOUN
cet-14386	110	32	.	.	PUNCT
cet-14386	111	1	the	the	DET
cet-14386	111	2	structure	structure	NOUN
cet-14386	111	3	of	of	ADP
cet-14386	111	4	xbrl	xbrl	PROPN
cet-14386	111	5	reports	report	NOUN
cet-14386	111	6	may	may	AUX
cet-14386	111	7	contain	contain	VERB
cet-14386	111	8	additional	additional	ADJ
cet-14386	111	9	information	information	NOUN
cet-14386	111	10	,	,	PUNCT
cet-14386	111	11	such	such	ADJ
cet-14386	111	12	as	as	ADP
cet-14386	111	13	for	for	ADP
cet-14386	111	14	statistical	statistical	ADJ
cet-14386	111	15	or	or	CCONJ
cet-14386	111	16	sustainability	sustainability	NOUN
cet-14386	111	17	purposes	purpose	NOUN
cet-14386	111	18	.	.	PUNCT
cet-14386	112	1	sustainability	sustainability	NOUN
cet-14386	112	2	information	information	NOUN
cet-14386	112	3	could	could	AUX
cet-14386	112	4	be	be	AUX
cet-14386	112	5	diversified	diversify	VERB
cet-14386	112	6	by	by	ADP
cet-14386	112	7	regional	regional	ADJ
cet-14386	112	8	factors	factor	NOUN
cet-14386	112	9	and	and	CCONJ
cet-14386	112	10	subclasses	subclass	NOUN
cet-14386	112	11	,	,	PUNCT
cet-14386	112	12	such	such	ADJ
cet-14386	112	13	as	as	ADP
cet-14386	112	14	company	company	NOUN
cet-14386	112	15	divisions	division	NOUN
cet-14386	112	16	,	,	PUNCT
cet-14386	112	17	product	product	NOUN
cet-14386	112	18	classes	class	NOUN
cet-14386	112	19	,	,	PUNCT
cet-14386	112	20	or	or	CCONJ
cet-14386	112	21	types	type	NOUN
cet-14386	112	22	of	of	ADP
cet-14386	112	23	business	business	NOUN
cet-14386	112	24	activities	activity	NOUN
cet-14386	112	25	.	.	PUNCT
cet-14386	113	1	the	the	DET
cet-14386	113	2	data	datum	NOUN
cet-14386	113	3	presented	present	VERB
cet-14386	113	4	in	in	ADP
cet-14386	113	5	firms	firm	NOUN
cet-14386	113	6	'	'	PART
cet-14386	113	7	annual	annual	ADJ
cet-14386	113	8	reports	report	NOUN
cet-14386	113	9	is	be	AUX
cet-14386	113	10	challenging	challenge	VERB
cet-14386	113	11	to	to	PART
cet-14386	113	12	locate	locate	VERB
cet-14386	113	13	and	and	CCONJ
cet-14386	113	14	compile	compile	NOUN
cet-14386	113	15	,	,	PUNCT
cet-14386	113	16	but	but	CCONJ
cet-14386	113	17	the	the	DET
cet-14386	113	18	structured	structured	ADJ
cet-14386	113	19	format	format	NOUN
cet-14386	113	20	of	of	ADP
cet-14386	113	21	xbrl	xbrl	PROPN
cet-14386	113	22	makes	make	VERB
cet-14386	113	23	it	it	PRON
cet-14386	113	24	manageable	manageable	ADJ
cet-14386	113	25	.	.	PUNCT
cet-14386	114	1	the	the	DET
cet-14386	114	2	standardized	standardized	ADJ
cet-14386	114	3	foundation	foundation	NOUN
cet-14386	114	4	of	of	ADP
cet-14386	114	5	esg	esg	PROPN
cet-14386	114	6	disclosures	disclosure	NOUN
cet-14386	114	7	also	also	ADV
cet-14386	114	8	has	have	VERB
cet-14386	114	9	the	the	DET
cet-14386	114	10	potential	potential	NOUN
cet-14386	114	11	for	for	ADP
cet-14386	114	12	wider	wide	ADJ
cet-14386	114	13	application	application	NOUN
cet-14386	114	14	,	,	PUNCT
cet-14386	114	15	such	such	ADJ
cet-14386	114	16	as	as	ADP
cet-14386	114	17	creating	create	VERB
cet-14386	114	18	more	more	ADV
cet-14386	114	19	consistent	consistent	ADJ
cet-14386	114	20	esg	esg	NOUN
cet-14386	114	21	ratings	rating	NOUN
cet-14386	114	22	calculations	calculation	NOUN
cet-14386	114	23	.	.	PUNCT
cet-14386	115	1	3.3	3.3	NUM
cet-14386	115	2	data	datum	NOUN
cet-14386	115	3	point	point	NOUN
cet-14386	115	4	analysis	analysis	NOUN
cet-14386	115	5	of	of	ADP
cet-14386	115	6	aviva	aviva	PROPN
cet-14386	115	7	plc	plc	PROPN
cet-14386	115	8	.	.	PUNCT
cet-14386	116	1	to	to	PART
cet-14386	116	2	gain	gain	VERB
cet-14386	116	3	insight	insight	NOUN
cet-14386	116	4	into	into	ADP
cet-14386	116	5	reporting	reporting	NOUN
cet-14386	116	6	practices	practice	NOUN
cet-14386	116	7	,	,	PUNCT
cet-14386	116	8	aviva	aviva	PROPN
cet-14386	116	9	plc	plc	PROPN
cet-14386	116	10	's	's	PART
cet-14386	116	11	2021	2021	NUM
cet-14386	116	12	and	and	CCONJ
cet-14386	116	13	2022	2022	NUM
cet-14386	116	14	statements	statement	NOUN
cet-14386	116	15	were	be	AUX
cet-14386	116	16	reviewed	review	VERB
cet-14386	116	17	.	.	PUNCT
cet-14386	117	1	aviva	aviva	PROPN
cet-14386	117	2	plc	plc	PROPN
cet-14386	117	3	has	have	AUX
cet-14386	117	4	utilized	utilize	VERB
cet-14386	117	5	a	a	DET
cet-14386	117	6	forward	forward	ADV
cet-14386	117	7	-	-	PUNCT
cet-14386	117	8	looking	look	VERB
cet-14386	117	9	integrated	integrate	VERB
cet-14386	117	10	accounting	accounting	NOUN
cet-14386	117	11	methodology	methodology	NOUN
cet-14386	117	12	that	that	PRON
cet-14386	117	13	includes	include	VERB
cet-14386	117	14	complete	complete	ADJ
cet-14386	117	15	financial	financial	ADJ
cet-14386	117	16	and	and	CCONJ
cet-14386	117	17	sustainability	sustainability	NOUN
cet-14386	117	18	disclosures	disclosure	NOUN
cet-14386	117	19	for	for	ADP
cet-14386	117	20	the	the	DET
cet-14386	117	21	year	year	NOUN
cet-14386	117	22	,	,	PUNCT
cet-14386	117	23	following	follow	VERB
cet-14386	117	24	the	the	DET
cet-14386	117	25	ifrs	ifrs	PROPN
cet-14386	117	26	regulations	regulation	NOUN
cet-14386	117	27	.	.	PUNCT
cet-14386	118	1	moreover	moreover	ADV
cet-14386	118	2	,	,	PUNCT
cet-14386	118	3	the	the	DET
cet-14386	118	4	company	company	NOUN
cet-14386	118	5	has	have	AUX
cet-14386	118	6	voluntarily	voluntarily	ADV
cet-14386	118	7	tagged	tag	VERB
cet-14386	118	8	this	this	DET
cet-14386	118	9	information	information	NOUN
cet-14386	118	10	according	accord	VERB
cet-14386	118	11	to	to	ADP
cet-14386	118	12	the	the	DET
cet-14386	118	13	xbrl	xbrl	PROPN
cet-14386	118	14	standard	standard	PROPN
cet-14386	118	15	.	.	PUNCT
cet-14386	119	1	they	they	PRON
cet-14386	119	2	have	have	AUX
cet-14386	119	3	utilized	utilize	VERB
cet-14386	119	4	the	the	DET
cet-14386	119	5	taxonomy	taxonomy	NOUN
cet-14386	119	6	'	'	PUNCT
cet-14386	119	7	direp	direp	NOUN
cet-14386	119	8	'	'	PUNCT
cet-14386	119	9	(	(	PUNCT
cet-14386	119	10	meaning	mean	VERB
cet-14386	119	11	director	director	NOUN
cet-14386	119	12	's	's	PART
cet-14386	119	13	report	report	NOUN
cet-14386	119	14	)	)	PUNCT
cet-14386	119	15	proposed	propose	VERB
cet-14386	119	16	by	by	ADP
cet-14386	119	17	the	the	DET
cet-14386	119	18	uk	uk	PROPN
cet-14386	119	19	's	's	PART
cet-14386	119	20	financial	financial	ADJ
cet-14386	119	21	reporting	reporting	NOUN
cet-14386	119	22	council	council	PROPN
cet-14386	119	23	(	(	PUNCT
cet-14386	119	24	frc	frc	PROPN
cet-14386	119	25	)	)	PUNCT
cet-14386	119	26	.	.	PUNCT
cet-14386	120	1	this	this	PRON
cet-14386	120	2	serves	serve	VERB
cet-14386	120	3	as	as	ADP
cet-14386	120	4	an	an	DET
cet-14386	120	5	excellent	excellent	ADJ
cet-14386	120	6	example	example	NOUN
cet-14386	120	7	for	for	ADP
cet-14386	120	8	observing	observe	VERB
cet-14386	120	9	data	datum	NOUN
cet-14386	120	10	point	point	NOUN
cet-14386	120	11	relationships	relationship	NOUN
cet-14386	120	12	,	,	PUNCT
cet-14386	120	13	following	follow	VERB
cet-14386	120	14	the	the	DET
cet-14386	120	15	examples	example	NOUN
cet-14386	120	16	provided	provide	VERB
cet-14386	120	17	in	in	ADP
cet-14386	120	18	the	the	DET
cet-14386	120	19	previous	previous	ADJ
cet-14386	120	20	section	section	NOUN
cet-14386	120	21	.	.	PUNCT
cet-14386	121	1	according	accord	VERB
cet-14386	121	2	to	to	ADP
cet-14386	121	3	its	its	PRON
cet-14386	121	4	2021	2021	NUM
cet-14386	121	5	report	report	NOUN
cet-14386	121	6	,	,	PUNCT
cet-14386	121	7	the	the	DET
cet-14386	121	8	company	company	NOUN
cet-14386	121	9	disclosed	disclose	VERB
cet-14386	121	10	1,081	1,081	NUM
cet-14386	121	11	numeric	numeric	ADJ
cet-14386	121	12	and	and	CCONJ
cet-14386	121	13	160	160	NUM
cet-14386	121	14	non	non	ADJ
cet-14386	121	15	-	-	ADJ
cet-14386	121	16	numeric	numeric	ADJ
cet-14386	121	17	items	item	NOUN
cet-14386	121	18	.	.	PUNCT
cet-14386	122	1	among	among	ADP
cet-14386	122	2	those	those	PRON
cet-14386	122	3	,	,	PUNCT
cet-14386	122	4	207	207	NUM
cet-14386	122	5	numeric	numeric	ADJ
cet-14386	122	6	(	(	PUNCT
cet-14386	122	7	19.2	19.2	NUM
cet-14386	122	8	%	%	NOUN
cet-14386	122	9	)	)	PUNCT
cet-14386	122	10	and	and	CCONJ
cet-14386	122	11	41	41	NUM
cet-14386	122	12	non	non	ADJ
cet-14386	122	13	-	-	ADJ
cet-14386	122	14	numeric	numeric	ADJ
cet-14386	122	15	(	(	PUNCT
cet-14386	122	16	25.6	25.6	NUM
cet-14386	122	17	%	%	NOUN
cet-14386	122	18	)	)	PUNCT
cet-14386	122	19	items	item	NOUN
cet-14386	122	20	were	be	AUX
cet-14386	122	21	sustainability	sustainability	NOUN
cet-14386	122	22	-	-	PUNCT
cet-14386	122	23	related	relate	VERB
cet-14386	122	24	.	.	PUNCT
cet-14386	123	1	for	for	ADP
cet-14386	123	2	both	both	CCONJ
cet-14386	123	3	the	the	DET
cet-14386	123	4	preceding	precede	VERB
cet-14386	123	5	year	year	NOUN
cet-14386	123	6	(	(	PUNCT
cet-14386	123	7	2020	2020	NUM
cet-14386	123	8	)	)	PUNCT
cet-14386	123	9	and	and	CCONJ
cet-14386	123	10	the	the	DET
cet-14386	123	11	business	business	NOUN
cet-14386	123	12	year	year	NOUN
cet-14386	123	13	(	(	PUNCT
cet-14386	123	14	2021	2021	NUM
cet-14386	123	15	)	)	PUNCT
cet-14386	123	16	,	,	PUNCT
cet-14386	123	17	each	each	DET
cet-14386	123	18	value	value	NOUN
cet-14386	123	19	was	be	AUX
cet-14386	123	20	appropriately	appropriately	ADV
cet-14386	123	21	disclosed	disclose	VERB
cet-14386	123	22	.	.	PUNCT
cet-14386	124	1	the	the	DET
cet-14386	124	2	most	most	ADV
cet-14386	124	3	commonly	commonly	ADV
cet-14386	124	4	utilized	utilize	VERB
cet-14386	124	5	dimension	dimension	NOUN
cet-14386	124	6	item	item	NOUN
cet-14386	124	7	was	be	AUX
cet-14386	124	8	the	the	DET
cet-14386	124	9	reporting	reporting	NOUN
cet-14386	124	10	region	region	NOUN
cet-14386	124	11	,	,	PUNCT
cet-14386	124	12	representing	represent	VERB
cet-14386	124	13	57.0	57.0	NUM
cet-14386	124	14	%	%	NOUN
cet-14386	124	15	of	of	ADP
cet-14386	124	16	numeric	numeric	ADJ
cet-14386	124	17	values	value	NOUN
cet-14386	124	18	,	,	PUNCT
cet-14386	124	19	but	but	CCONJ
cet-14386	124	20	none	none	NOUN
cet-14386	124	21	of	of	ADP
cet-14386	124	22	textual	textual	ADJ
cet-14386	124	23	.	.	PUNCT
cet-14386	125	1	this	this	DET
cet-14386	125	2	dimension	dimension	NOUN
cet-14386	125	3	consisted	consist	VERB
cet-14386	125	4	of	of	ADP
cet-14386	125	5	three	three	NUM
cet-14386	125	6	distinct	distinct	ADJ
cet-14386	125	7	member	member	NOUN
cet-14386	125	8	items	item	NOUN
cet-14386	125	9	,	,	PUNCT
cet-14386	125	10	including	include	VERB
cet-14386	125	11	the	the	DET
cet-14386	125	12	regional	regional	ADJ
cet-14386	125	13	classification	classification	NOUN
cet-14386	125	14	of	of	ADP
cet-14386	125	15	(	(	PUNCT
cet-14386	125	16	1	1	X
cet-14386	125	17	)	)	PUNCT
cet-14386	125	18	uk	uk	PROPN
cet-14386	125	19	,	,	PUNCT
cet-14386	125	20	(	(	PUNCT
cet-14386	125	21	2	2	X
cet-14386	125	22	)	)	PUNCT
cet-14386	125	23	offshore	offshore	ADV
cet-14386	125	24	,	,	PUNCT
cet-14386	125	25	and	and	CCONJ
cet-14386	125	26	(	(	PUNCT
cet-14386	125	27	3	3	X
cet-14386	125	28	)	)	PUNCT
cet-14386	125	29	total	total	NOUN
cet-14386	125	30	.	.	PUNCT
cet-14386	126	1	due	due	ADP
cet-14386	126	2	to	to	ADP
cet-14386	126	3	this	this	DET
cet-14386	126	4	classification	classification	NOUN
cet-14386	126	5	and	and	CCONJ
cet-14386	126	6	the	the	DET
cet-14386	126	7	data	datum	NOUN
cet-14386	126	8	representing	represent	VERB
cet-14386	126	9	two	two	NUM
cet-14386	126	10	years	year	NOUN
cet-14386	126	11	,	,	PUNCT
cet-14386	126	12	only	only	ADV
cet-14386	126	13	10	10	NUM
cet-14386	126	14	unique	unique	ADJ
cet-14386	126	15	numeric	numeric	ADJ
cet-14386	126	16	indicators	indicator	NOUN
cet-14386	126	17	were	be	AUX
cet-14386	126	18	reported	report	VERB
cet-14386	126	19	:	:	PUNCT
cet-14386	126	20	total	total	ADJ
cet-14386	126	21	carbon	carbon	NOUN
cet-14386	126	22	offsets	offset	NOUN
cet-14386	126	23	,	,	PUNCT
cet-14386	126	24	emissions	emission	NOUN
cet-14386	126	25	(	(	PUNCT
cet-14386	126	26	direct	direct	ADJ
cet-14386	126	27	,	,	PUNCT
cet-14386	126	28	indirect	indirect	ADJ
cet-14386	126	29	,	,	PUNCT
cet-14386	126	30	other	other	ADJ
cet-14386	126	31	indirect	indirect	NOUN
cet-14386	126	32	,	,	PUNCT
cet-14386	126	33	gross	gross	ADJ
cet-14386	126	34	,	,	PUNCT
cet-14386	126	35	net	net	NOUN
cet-14386	126	36	)	)	PUNCT
cet-14386	126	37	,	,	PUNCT
cet-14386	126	38	energy	energy	NOUN
cet-14386	126	39	consumption	consumption	NOUN
cet-14386	126	40	,	,	PUNCT
cet-14386	126	41	intensity	intensity	NOUN
cet-14386	126	42	ratio	ratio	NOUN
cet-14386	126	43	,	,	PUNCT
cet-14386	126	44	and	and	CCONJ
cet-14386	126	45	pay	pay	VERB
cet-14386	126	46	ratio	ratio	NOUN
cet-14386	126	47	.	.	PUNCT
cet-14386	127	1	the	the	DET
cet-14386	127	2	tags	tag	NOUN
cet-14386	127	3	could	could	AUX
cet-14386	127	4	appear	appear	VERB
cet-14386	127	5	multiple	multiple	ADJ
cet-14386	127	6	times	time	NOUN
cet-14386	127	7	.	.	PUNCT
cet-14386	128	1	as	as	ADP
cet-14386	128	2	a	a	DET
cet-14386	128	3	result	result	NOUN
cet-14386	128	4	,	,	PUNCT
cet-14386	128	5	they	they	PRON
cet-14386	128	6	can	can	AUX
cet-14386	128	7	be	be	AUX
cet-14386	128	8	mentioned	mention	VERB
cet-14386	128	9	several	several	ADJ
cet-14386	128	10	times	time	NOUN
cet-14386	128	11	in	in	ADP
cet-14386	128	12	the	the	DET
cet-14386	128	13	reports	report	NOUN
cet-14386	128	14	.	.	PUNCT
cet-14386	129	1	regarding	regard	VERB
cet-14386	129	2	textual	textual	ADJ
cet-14386	129	3	data	datum	NOUN
cet-14386	129	4	,	,	PUNCT
cet-14386	129	5	22	22	NUM
cet-14386	129	6	distinct	distinct	ADJ
cet-14386	129	7	tags	tag	NOUN
cet-14386	129	8	were	be	AUX
cet-14386	129	9	disclosed	disclose	VERB
cet-14386	129	10	,	,	PUNCT
cet-14386	129	11	with	with	ADP
cet-14386	129	12	only	only	ADV
cet-14386	129	13	a	a	DET
cet-14386	129	14	few	few	ADJ
cet-14386	129	15	instances	instance	NOUN
cet-14386	129	16	of	of	ADP
cet-14386	129	17	duplication	duplication	NOUN
cet-14386	129	18	(	(	PUNCT
cet-14386	129	19	an	an	DET
cet-14386	129	20	average	average	NOUN
cet-14386	129	21	of	of	ADP
cet-14386	129	22	1.9	1.9	NUM
cet-14386	129	23	occurrences	occurrence	NOUN
cet-14386	129	24	)	)	PUNCT
cet-14386	129	25	.	.	PUNCT
cet-14386	130	1	the	the	DET
cet-14386	130	2	length	length	NOUN
cet-14386	130	3	of	of	ADP
cet-14386	130	4	tagged	tag	VERB
cet-14386	130	5	text	text	NOUN
cet-14386	130	6	varied	vary	VERB
cet-14386	130	7	:	:	PUNCT
cet-14386	130	8	the	the	DET
cet-14386	130	9	shortest	short	ADJ
cet-14386	130	10	text	text	NOUN
cet-14386	130	11	block	block	NOUN
cet-14386	130	12	was	be	AUX
cet-14386	130	13	only	only	ADV
cet-14386	130	14	5	5	NUM
cet-14386	130	15	characters	character	NOUN
cet-14386	130	16	,	,	PUNCT
cet-14386	130	17	and	and	CCONJ
cet-14386	130	18	the	the	DET
cet-14386	130	19	longest	long	ADJ
cet-14386	130	20	was	be	AUX
cet-14386	130	21	over	over	ADP
cet-14386	130	22	5,400	5,400	NUM
cet-14386	130	23	characters	character	NOUN
cet-14386	130	24	with	with	ADP
cet-14386	130	25	an	an	DET
cet-14386	130	26	average	average	ADJ
cet-14386	130	27	length	length	NOUN
cet-14386	130	28	of	of	ADP
cet-14386	130	29	723.6	723.6	NUM
cet-14386	130	30	characters	character	NOUN
cet-14386	130	31	,	,	PUNCT
cet-14386	130	32	which	which	PRON
cet-14386	130	33	could	could	AUX
cet-14386	130	34	be	be	AUX
cet-14386	130	35	further	far	ADV
cet-14386	130	36	evaluated	evaluate	VERB
cet-14386	130	37	using	use	VERB
cet-14386	130	38	a	a	DET
cet-14386	130	39	fog	fog	NOUN
cet-14386	130	40	index	index	NOUN
cet-14386	130	41	.	.	PUNCT
cet-14386	131	1	the	the	DET
cet-14386	131	2	longest	long	ADJ
cet-14386	131	3	text	text	NOUN
cet-14386	131	4	blocks	block	NOUN
cet-14386	131	5	were	be	AUX
cet-14386	131	6	tagged	tag	VERB
cet-14386	131	7	with	with	ADP
cet-14386	131	8	the	the	DET
cet-14386	131	9	phrase	phrase	NOUN
cet-14386	131	10	'	'	PUNCT
cet-14386	131	11	disclosure	disclosure	NOUN
cet-14386	131	12	metrics	metric	NOUN
cet-14386	131	13	used	use	VERB
cet-14386	131	14	to	to	PART
cet-14386	131	15	assess	assess	VERB
cet-14386	131	16	climate	climate	NOUN
cet-14386	131	17	-	-	PUNCT
cet-14386	131	18	related	relate	VERB
cet-14386	131	19	risks	risk	NOUN
cet-14386	131	20	opportunities	opportunity	NOUN
cet-14386	131	21	in	in	ADP
cet-14386	131	22	line	line	NOUN
cet-14386	131	23	with	with	ADP
cet-14386	131	24	strategy	strategy	NOUN
cet-14386	131	25	risk	risk	NOUN
cet-14386	131	26	management	management	NOUN
cet-14386	131	27	process	process	NOUN
cet-14386	131	28	'	'	PUNCT
cet-14386	131	29	.	.	PUNCT
cet-14386	132	1	4	4	X
cet-14386	132	2	.	.	X
cet-14386	132	3	conclusion	conclusion	NOUN
cet-14386	132	4	xbrl	xbrl	PROPN
cet-14386	132	5	taxonomies	taxonomy	NOUN
cet-14386	132	6	play	play	VERB
cet-14386	132	7	a	a	DET
cet-14386	132	8	critical	critical	ADJ
cet-14386	132	9	role	role	NOUN
cet-14386	132	10	in	in	ADP
cet-14386	132	11	rationalizing	rationalize	VERB
cet-14386	132	12	sustainability	sustainability	NOUN
cet-14386	132	13	reporting	reporting	NOUN
cet-14386	132	14	by	by	ADP
cet-14386	132	15	providing	provide	VERB
cet-14386	132	16	a	a	DET
cet-14386	132	17	standardized	standardized	ADJ
cet-14386	132	18	and	and	CCONJ
cet-14386	132	19	structured	structured	ADJ
cet-14386	132	20	framework	framework	NOUN
cet-14386	132	21	for	for	ADP
cet-14386	132	22	data	datum	NOUN
cet-14386	132	23	representation	representation	NOUN
cet-14386	132	24	.	.	PUNCT
cet-14386	133	1	the	the	DET
cet-14386	133	2	inclusion	inclusion	NOUN
cet-14386	133	3	of	of	ADP
cet-14386	133	4	dimensions	dimension	NOUN
cet-14386	133	5	,	,	PUNCT
cet-14386	133	6	hypercubes	hypercube	NOUN
cet-14386	133	7	,	,	PUNCT
cet-14386	133	8	and	and	CCONJ
cet-14386	133	9	external	external	ADJ
cet-14386	133	10	element	element	NOUN
cet-14386	133	11	lists	list	NOUN
cet-14386	133	12	helps	help	VERB
cet-14386	133	13	to	to	PART
cet-14386	133	14	improve	improve	VERB
cet-14386	133	15	data	data	NOUN
cet-14386	133	16	organization	organization	NOUN
cet-14386	133	17	and	and	CCONJ
cet-14386	133	18	comparability	comparability	NOUN
cet-14386	133	19	.	.	PUNCT
cet-14386	134	1	in	in	ADP
cet-14386	134	2	addition	addition	NOUN
cet-14386	134	3	,	,	PUNCT
cet-14386	134	4	the	the	DET
cet-14386	134	5	communication	communication	NOUN
cet-14386	134	6	between	between	ADP
cet-14386	134	7	the	the	DET
cet-14386	134	8	581	581	NUM
cet-14386	134	9	standardized	standardized	ADJ
cet-14386	134	10	files	file	NOUN
cet-14386	134	11	(	(	PUNCT
cet-14386	134	12	xsd	xsd	PROPN
cet-14386	134	13	and	and	CCONJ
cet-14386	134	14	linkbases	linkbase	NOUN
cet-14386	134	15	)	)	PUNCT
cet-14386	134	16	,	,	PUNCT
cet-14386	134	17	with	with	ADP
cet-14386	134	18	the	the	DET
cet-14386	134	19	addition	addition	NOUN
cet-14386	134	20	of	of	ADP
cet-14386	134	21	explanatory	explanatory	ADJ
cet-14386	134	22	labels	label	NOUN
cet-14386	134	23	(	(	PUNCT
cet-14386	134	24	data	data	NOUN
cet-14386	134	25	points	point	NOUN
cet-14386	134	26	)	)	PUNCT
cet-14386	134	27	and	and	CCONJ
cet-14386	134	28	hierarchical	hierarchical	ADJ
cet-14386	134	29	relationships	relationship	NOUN
cet-14386	134	30	,	,	PUNCT
cet-14386	134	31	ensures	ensure	VERB
cet-14386	134	32	clarity	clarity	NOUN
cet-14386	134	33	and	and	CCONJ
cet-14386	134	34	precision	precision	NOUN
cet-14386	134	35	in	in	ADP
cet-14386	134	36	the	the	DET
cet-14386	134	37	communication	communication	NOUN
cet-14386	134	38	of	of	ADP
cet-14386	134	39	sustainability	sustainability	NOUN
cet-14386	134	40	information	information	NOUN
cet-14386	134	41	.	.	PUNCT
cet-14386	135	1	by	by	ADP
cet-14386	135	2	leveraging	leverage	VERB
cet-14386	135	3	these	these	DET
cet-14386	135	4	advanced	advanced	ADJ
cet-14386	135	5	features	feature	NOUN
cet-14386	135	6	,	,	PUNCT
cet-14386	135	7	xbrl	xbrl	PROPN
cet-14386	135	8	taxonomies	taxonomy	NOUN
cet-14386	135	9	enable	enable	VERB
cet-14386	135	10	organizations	organization	NOUN
cet-14386	135	11	to	to	PART
cet-14386	135	12	effectively	effectively	ADV
cet-14386	135	13	report	report	VERB
cet-14386	135	14	and	and	CCONJ
cet-14386	135	15	analyze	analyze	VERB
cet-14386	135	16	comprehensive	comprehensive	ADJ
cet-14386	135	17	sustainability	sustainability	NOUN
cet-14386	135	18	performance	performance	NOUN
cet-14386	135	19	data	datum	NOUN
cet-14386	135	20	for	for	ADP
cet-14386	135	21	informed	informed	ADJ
cet-14386	135	22	decision	decision	NOUN
cet-14386	135	23	-	-	PUNCT
cet-14386	135	24	making	make	VERB
cet-14386	135	25	and	and	CCONJ
cet-14386	135	26	stakeholder	stakeholder	NOUN
cet-14386	135	27	engagement	engagement	NOUN
cet-14386	135	28	.	.	PUNCT
cet-14386	136	1	this	this	DET
cet-14386	136	2	research	research	NOUN
cet-14386	136	3	provided	provide	VERB
cet-14386	136	4	a	a	DET
cet-14386	136	5	mostly	mostly	ADV
cet-14386	136	6	technical	technical	ADJ
cet-14386	136	7	overview	overview	NOUN
cet-14386	136	8	of	of	ADP
cet-14386	136	9	the	the	DET
cet-14386	136	10	evolving	evolve	VERB
cet-14386	136	11	european	european	ADJ
cet-14386	136	12	xbrl	xbrl	PROPN
cet-14386	136	13	taxonomy	taxonomy	NOUN
cet-14386	136	14	for	for	ADP
cet-14386	136	15	sustainability	sustainability	NOUN
cet-14386	136	16	reporting	reporting	NOUN
cet-14386	136	17	,	,	PUNCT
cet-14386	136	18	which	which	PRON
cet-14386	136	19	is	be	AUX
cet-14386	136	20	essential	essential	ADJ
cet-14386	136	21	due	due	ADJ
cet-14386	136	22	to	to	ADP
cet-14386	136	23	upcoming	upcoming	ADJ
cet-14386	136	24	adoption	adoption	NOUN
cet-14386	136	25	deadlines	deadline	NOUN
cet-14386	136	26	.	.	PUNCT
cet-14386	137	1	although	although	SCONJ
cet-14386	137	2	the	the	DET
cet-14386	137	3	esrs	esr	NOUN
cet-14386	137	4	taxonomy	taxonomy	NOUN
cet-14386	137	5	is	be	AUX
cet-14386	137	6	not	not	PART
cet-14386	137	7	yet	yet	ADV
cet-14386	137	8	finalized	finalize	VERB
cet-14386	137	9	,	,	PUNCT
cet-14386	137	10	it	it	PRON
cet-14386	137	11	presents	present	VERB
cet-14386	137	12	an	an	DET
cet-14386	137	13	opportunity	opportunity	NOUN
cet-14386	137	14	to	to	PART
cet-14386	137	15	comprehend	comprehend	VERB
cet-14386	137	16	persistent	persistent	ADJ
cet-14386	137	17	data	datum	NOUN
cet-14386	137	18	formats	format	NOUN
cet-14386	137	19	and	and	CCONJ
cet-14386	137	20	structures	structure	NOUN
cet-14386	137	21	.	.	PUNCT
cet-14386	138	1	voluntary	voluntary	ADJ
cet-14386	138	2	sustainability	sustainability	NOUN
cet-14386	138	3	disclosures	disclosure	NOUN
cet-14386	138	4	of	of	ADP
cet-14386	138	5	companies	company	NOUN
cet-14386	138	6	could	could	AUX
cet-14386	138	7	be	be	AUX
cet-14386	138	8	examined	examine	VERB
cet-14386	138	9	further	far	ADV
cet-14386	138	10	,	,	PUNCT
cet-14386	138	11	similar	similar	ADJ
cet-14386	138	12	to	to	ADP
cet-14386	138	13	the	the	DET
cet-14386	138	14	instance	instance	NOUN
cet-14386	138	15	provided	provide	VERB
cet-14386	138	16	with	with	ADP
cet-14386	138	17	the	the	DET
cet-14386	138	18	data	datum	NOUN
cet-14386	138	19	point	point	NOUN
cet-14386	138	20	analysis	analysis	NOUN
cet-14386	138	21	of	of	ADP
cet-14386	138	22	aviva	aviva	PROPN
cet-14386	138	23	plc	plc	PROPN
cet-14386	138	24	.	.	PUNCT
cet-14386	139	1	currently	currently	ADV
cet-14386	139	2	,	,	PUNCT
cet-14386	139	3	our	our	PRON
cet-14386	139	4	research	research	NOUN
cet-14386	139	5	is	be	AUX
cet-14386	139	6	concentrated	concentrate	VERB
cet-14386	139	7	on	on	ADP
cet-14386	139	8	developing	develop	VERB
cet-14386	139	9	and	and	CCONJ
cet-14386	139	10	publishing	publish	VERB
cet-14386	139	11	an	an	DET
cet-14386	139	12	opensource	opensource	NOUN
cet-14386	139	13	data	datum	NOUN
cet-14386	139	14	processing	processing	NOUN
cet-14386	139	15	pipeline	pipeline	NOUN
cet-14386	139	16	.	.	PUNCT
cet-14386	140	1	this	this	DET
cet-14386	140	2	effort	effort	NOUN
cet-14386	140	3	aims	aim	VERB
cet-14386	140	4	to	to	PART
cet-14386	140	5	improve	improve	VERB
cet-14386	140	6	the	the	DET
cet-14386	140	7	mass	mass	ADJ
cet-14386	140	8	analysis	analysis	NOUN
cet-14386	140	9	of	of	ADP
cet-14386	140	10	digital	digital	ADJ
cet-14386	140	11	reports	report	NOUN
cet-14386	140	12	,	,	PUNCT
cet-14386	140	13	including	include	VERB
cet-14386	140	14	both	both	CCONJ
cet-14386	140	15	financial	financial	ADJ
cet-14386	140	16	and	and	CCONJ
cet-14386	140	17	sustainability	sustainability	NOUN
cet-14386	140	18	-	-	PUNCT
cet-14386	140	19	related	relate	VERB
cet-14386	140	20	statements	statement	NOUN
cet-14386	140	21	.	.	PUNCT
cet-14386	141	1	acknowledgment	acknowledgment	NOUN
cet-14386	141	2	the	the	DET
cet-14386	141	3	research	research	NOUN
cet-14386	141	4	was	be	AUX
cet-14386	141	5	supported	support	VERB
cet-14386	141	6	by	by	ADP
cet-14386	141	7	the	the	DET
cet-14386	141	8	european	european	PROPN
cet-14386	141	9	union	union	PROPN
cet-14386	141	10	within	within	ADP
cet-14386	141	11	the	the	DET
cet-14386	141	12	framework	framework	NOUN
cet-14386	141	13	of	of	ADP
cet-14386	141	14	the	the	DET
cet-14386	141	15	national	national	ADJ
cet-14386	141	16	laboratory	laboratory	NOUN
cet-14386	141	17	for	for	ADP
cet-14386	141	18	artificial	artificial	ADJ
cet-14386	141	19	intelligence	intelligence	NOUN
cet-14386	141	20	(	(	PUNCT
cet-14386	141	21	rrf-2.3.1	rrf-2.3.1	NOUN
cet-14386	141	22	-	-	PUNCT
cet-14386	141	23	21	21	NUM
cet-14386	141	24	-	-	PUNCT
cet-14386	141	25	2022	2022	NUM
cet-14386	141	26	-	-	PUNCT
cet-14386	141	27	00004	00004	NUM
cet-14386	141	28	)	)	PUNCT
cet-14386	141	29	.	.	PUNCT
cet-14386	142	1	references	reference	NOUN
cet-14386	142	2	andersson	andersson	PROPN
cet-14386	142	3	f.n	f.n	PROPN
cet-14386	142	4	.	.	PROPN
cet-14386	142	5	,	,	PUNCT
cet-14386	142	6	arvidsson	arvidsson	PROPN
cet-14386	142	7	s.	s.	PROPN
cet-14386	142	8	,	,	PUNCT
cet-14386	142	9	2022	2022	NUM
cet-14386	142	10	,	,	PUNCT
cet-14386	142	11	understanding	understanding	NOUN
cet-14386	142	12	,	,	PUNCT
cet-14386	142	13	mapping	mapping	NOUN
cet-14386	142	14	and	and	CCONJ
cet-14386	142	15	reporting	reporting	NOUN
cet-14386	142	16	of	of	ADP
cet-14386	142	17	climate	climate	NOUN
cet-14386	142	18	-	-	PUNCT
cet-14386	142	19	related	relate	VERB
cet-14386	142	20	risks	risk	NOUN
cet-14386	142	21	among	among	ADP
cet-14386	142	22	listed	list	VERB
cet-14386	142	23	firms	firm	NOUN
cet-14386	142	24	in	in	ADP
cet-14386	142	25	sweden	sweden	PROPN
cet-14386	142	26	.	.	PUNCT
cet-14386	143	1	climate	climate	NOUN
cet-14386	143	2	policy	policy	NOUN
cet-14386	143	3	,	,	PUNCT
cet-14386	143	4	doi	doi	NOUN
cet-14386	143	5	:	:	PUNCT
cet-14386	143	6	10.1080/14693062.2022.2116383	10.1080/14693062.2022.2116383	NUM
cet-14386	143	7	.	.	PUNCT
cet-14386	144	1	burger	burger	PROPN
cet-14386	144	2	j.m	j.m	PROPN
cet-14386	144	3	.	.	PROPN
cet-14386	144	4	,	,	PUNCT
cet-14386	144	5	roos	roos	PROPN
cet-14386	144	6	m.r	m.r	PROPN
cet-14386	144	7	.	.	PROPN
cet-14386	144	8	,	,	PUNCT
cet-14386	144	9	2009	2009	NUM
cet-14386	144	10	,	,	PUNCT
cet-14386	144	11	potential	potential	NOUN
cet-14386	144	12	of	of	ADP
cet-14386	144	13	xbrl	xbrl	PROPN
cet-14386	144	14	dimensions	dimension	NOUN
cet-14386	144	15	for	for	ADP
cet-14386	144	16	international	international	ADJ
cet-14386	144	17	trade	trade	NOUN
cet-14386	144	18	statistics	statistic	NOUN
cet-14386	144	19	.	.	PUNCT
cet-14386	145	1	<	<	X
cet-14386	145	2	https://www.cbs.nl/-/media/imported/documents/2009/13/2009-25-x10-pub.pdf?la=nl-nl	https://www.cbs.nl/-/media/imported/documents/2009/13/2009-25-x10-pub.pdf?la=nl-nl	X
cet-14386	145	3	>	>	X
cet-14386	145	4	,	,	PUNCT
cet-14386	145	5	accessed	access	VERB
cet-14386	145	6	16.10.2023	16.10.2023	NUM
cet-14386	145	7	.	.	PUNCT
cet-14386	146	1	efrag	efrag	NOUN
cet-14386	146	2	,	,	PUNCT
cet-14386	146	3	2022	2022	NUM
cet-14386	146	4	,	,	PUNCT
cet-14386	147	1	[	[	X
cet-14386	147	2	draft	draft	X
cet-14386	147	3	]	]	X
cet-14386	147	4	european	european	ADJ
cet-14386	147	5	sustainability	sustainability	NOUN
cet-14386	147	6	reporting	reporting	NOUN
cet-14386	147	7	standards	standard	NOUN
cet-14386	147	8	esrs	esr	NOUN
cet-14386	147	9	1	1	NUM
cet-14386	147	10	—	—	PUNCT
cet-14386	147	11	general	general	ADJ
cet-14386	147	12	requirements	requirement	NOUN
cet-14386	147	13	.	.	PUNCT
cet-14386	148	1	<	<	X
cet-14386	148	2	efrag.org/lab6	efrag.org/lab6	X
cet-14386	148	3	>	>	X
cet-14386	148	4	,	,	PUNCT
cet-14386	148	5	accessed	access	VERB
cet-14386	148	6	25.09.2023	25.09.2023	NUM
cet-14386	148	7	.	.	PUNCT
cet-14386	149	1	faccia	faccia	PROPN
cet-14386	149	2	a.	a.	PROPN
cet-14386	149	3	,	,	PUNCT
cet-14386	149	4	manni	manni	PROPN
cet-14386	149	5	f.	f.	PROPN
cet-14386	149	6	,	,	PUNCT
cet-14386	149	7	capitanio	capitanio	PROPN
cet-14386	149	8	f.	f.	PROPN
cet-14386	149	9	,	,	PUNCT
cet-14386	149	10	2021	2021	NUM
cet-14386	149	11	,	,	PUNCT
cet-14386	149	12	mandatory	mandatory	ADJ
cet-14386	149	13	esg	esg	PROPN
cet-14386	149	14	reporting	reporting	NOUN
cet-14386	149	15	and	and	CCONJ
cet-14386	149	16	xbrl	xbrl	PROPN
cet-14386	149	17	taxonomies	taxonomy	NOUN
cet-14386	149	18	combination	combination	NOUN
cet-14386	149	19	:	:	PUNCT
cet-14386	149	20	esg	esg	NOUN
cet-14386	149	21	ratings	rating	NOUN
cet-14386	149	22	and	and	CCONJ
cet-14386	149	23	income	income	NOUN
cet-14386	149	24	statement	statement	NOUN
cet-14386	149	25	,	,	PUNCT
cet-14386	149	26	a	a	DET
cet-14386	149	27	sustainable	sustainable	ADJ
cet-14386	149	28	value	value	NOUN
cet-14386	149	29	-	-	PUNCT
cet-14386	149	30	added	add	VERB
cet-14386	149	31	disclosure	disclosure	NOUN
cet-14386	149	32	.	.	PUNCT
cet-14386	150	1	sustainability	sustainability	NOUN
cet-14386	150	2	,	,	PUNCT
cet-14386	150	3	13(16	13(16	NUM
cet-14386	150	4	)	)	PUNCT
cet-14386	150	5	,	,	PUNCT
cet-14386	150	6	8876	8876	NUM
cet-14386	150	7	.	.	PUNCT
cet-14386	151	1	hossain	hossain	PROPN
cet-14386	151	2	m.	m.	PROPN
cet-14386	151	3	,	,	PUNCT
cet-14386	151	4	islam	islam	PROPN
cet-14386	151	5	m.t	m.t	PROPN
cet-14386	151	6	.	.	PROPN
cet-14386	151	7	,	,	PUNCT
cet-14386	151	8	momin	momin	PROPN
cet-14386	151	9	m.a	m.a	PROPN
cet-14386	151	10	.	.	PROPN
cet-14386	151	11	,	,	PUNCT
cet-14386	151	12	nahar	nahar	PROPN
cet-14386	151	13	s.	s.	PROPN
cet-14386	151	14	,	,	PUNCT
cet-14386	151	15	alam	alam	PROPN
cet-14386	151	16	m.s	m.s	PROPN
cet-14386	151	17	.	.	PROPN
cet-14386	151	18	,	,	PUNCT
cet-14386	151	19	2022	2022	NUM
cet-14386	151	20	,	,	PUNCT
cet-14386	151	21	understanding	understand	VERB
cet-14386	151	22	communication	communication	NOUN
cet-14386	151	23	of	of	ADP
cet-14386	151	24	sustainability	sustainability	NOUN
cet-14386	151	25	reporting	reporting	NOUN
cet-14386	151	26	:	:	PUNCT
cet-14386	151	27	application	application	NOUN
cet-14386	151	28	of	of	ADP
cet-14386	151	29	symbolic	symbolic	ADJ
cet-14386	151	30	convergence	convergence	NOUN
cet-14386	151	31	theory	theory	NOUN
cet-14386	151	32	(	(	PUNCT
cet-14386	151	33	sct	sct	PROPN
cet-14386	151	34	)	)	PUNCT
cet-14386	151	35	,	,	PUNCT
cet-14386	151	36	in	in	ADP
cet-14386	151	37	:	:	PUNCT
cet-14386	151	38	martin	martin	PROPN
cet-14386	151	39	k.	k.	PROPN
cet-14386	151	40	,	,	PUNCT
cet-14386	151	41	shilton	shilton	PROPN
cet-14386	151	42	k.	k.	PROPN
cet-14386	151	43	,	,	PUNCT
cet-14386	151	44	smith	smith	PROPN
cet-14386	151	45	j.	j.	PROPN
cet-14386	151	46	(	(	PUNCT
cet-14386	151	47	eds	eds	PROPN
cet-14386	151	48	.	.	PUNCT
cet-14386	151	49	)	)	PUNCT
cet-14386	151	50	business	business	NOUN
cet-14386	151	51	and	and	CCONJ
cet-14386	151	52	the	the	DET
cet-14386	151	53	ethical	ethical	ADJ
cet-14386	151	54	implications	implication	NOUN
cet-14386	151	55	of	of	ADP
cet-14386	151	56	technology	technology	NOUN
cet-14386	151	57	,	,	PUNCT
cet-14386	151	58	257	257	NUM
cet-14386	151	59	-	-	SYM
cet-14386	151	60	280	280	NUM
cet-14386	151	61	,	,	PUNCT
cet-14386	151	62	springer	springer	NOUN
cet-14386	151	63	nature	nature	NOUN
cet-14386	151	64	,	,	PUNCT
cet-14386	151	65	cham	cham	PROPN
cet-14386	151	66	,	,	PUNCT
cet-14386	151	67	switzerland	switzerland	PROPN
cet-14386	151	68	.	.	PUNCT
cet-14386	152	1	jastrzębska	jastrzębska	PROPN
cet-14386	152	2	e.	e.	PROPN
cet-14386	152	3	,	,	PUNCT
cet-14386	152	4	2023	2023	NUM
cet-14386	152	5	,	,	PUNCT
cet-14386	152	6	the	the	DET
cet-14386	152	7	reporting	reporting	NOUN
cet-14386	152	8	of	of	ADP
cet-14386	152	9	climate	climate	NOUN
cet-14386	152	10	-	-	PUNCT
cet-14386	152	11	related	relate	VERB
cet-14386	152	12	information	information	NOUN
cet-14386	152	13	by	by	ADP
cet-14386	152	14	csr	csr	NOUN
cet-14386	152	15	leaders	leader	NOUN
cet-14386	152	16	in	in	ADP
cet-14386	152	17	poland	poland	PROPN
cet-14386	152	18	:	:	PUNCT
cet-14386	152	19	a	a	DET
cet-14386	152	20	climate	climate	NOUN
cet-14386	152	21	-	-	PUNCT
cet-14386	152	22	related	relate	VERB
cet-14386	152	23	disclosures	disclosure	NOUN
cet-14386	152	24	index	index	NOUN
cet-14386	152	25	.	.	PUNCT
cet-14386	153	1	economics	economic	NOUN
cet-14386	153	2	and	and	CCONJ
cet-14386	153	3	environment	environment	NOUN
cet-14386	153	4	,	,	PUNCT
cet-14386	153	5	84(1	84(1	NUM
cet-14386	153	6	)	)	PUNCT
cet-14386	153	7	,	,	PUNCT
cet-14386	153	8	96	96	NUM
cet-14386	153	9	-	-	SYM
cet-14386	153	10	115	115	NUM
cet-14386	153	11	.	.	PUNCT
cet-14386	154	1	jiang	jiang	PROPN
cet-14386	154	2	l.	l.	PROPN
cet-14386	154	3	,	,	PUNCT
cet-14386	154	4	gu	gu	PROPN
cet-14386	154	5	y.	y.	PROPN
cet-14386	154	6	,	,	PUNCT
cet-14386	154	7	dai	dai	PROPN
cet-14386	154	8	j.	j.	PROPN
cet-14386	154	9	,	,	PUNCT
cet-14386	154	10	2023	2023	NUM
cet-14386	154	11	,	,	PUNCT
cet-14386	154	12	environmental	environmental	ADJ
cet-14386	154	13	,	,	PUNCT
cet-14386	154	14	social	social	ADJ
cet-14386	154	15	,	,	PUNCT
cet-14386	154	16	and	and	CCONJ
cet-14386	154	17	governance	governance	NOUN
cet-14386	154	18	taxonomy	taxonomy	NOUN
cet-14386	154	19	simplification	simplification	NOUN
cet-14386	154	20	:	:	PUNCT
cet-14386	154	21	a	a	DET
cet-14386	154	22	hybrid	hybrid	ADJ
cet-14386	154	23	text	text	NOUN
cet-14386	154	24	mining	mining	NOUN
cet-14386	154	25	approach	approach	NOUN
cet-14386	154	26	.	.	PUNCT
cet-14386	155	1	journal	journal	NOUN
cet-14386	155	2	of	of	ADP
cet-14386	155	3	emerging	emerge	VERB
cet-14386	155	4	technologies	technology	NOUN
cet-14386	155	5	in	in	ADP
cet-14386	155	6	accounting	accounting	NOUN
cet-14386	155	7	,	,	PUNCT
cet-14386	155	8	20(1	20(1	NUM
cet-14386	155	9	)	)	PUNCT
cet-14386	155	10	,	,	PUNCT
cet-14386	155	11	305	305	NUM
cet-14386	155	12	-	-	SYM
cet-14386	155	13	325	325	NUM
cet-14386	155	14	.	.	PUNCT
cet-14386	156	1	lueg	lueg	PROPN
cet-14386	156	2	r.	r.	PROPN
cet-14386	156	3	,	,	PUNCT
cet-14386	156	4	2022	2022	NUM
cet-14386	156	5	,	,	PUNCT
cet-14386	156	6	constructs	construct	VERB
cet-14386	156	7	for	for	ADP
cet-14386	156	8	assessing	assess	VERB
cet-14386	156	9	integrated	integrate	VERB
cet-14386	156	10	reports	report	NOUN
cet-14386	156	11	-	-	PUNCT
cet-14386	156	12	testing	test	VERB
cet-14386	156	13	the	the	DET
cet-14386	156	14	predictive	predictive	ADJ
cet-14386	156	15	validity	validity	NOUN
cet-14386	156	16	of	of	ADP
cet-14386	156	17	a	a	DET
cet-14386	156	18	taxonomy	taxonomy	NOUN
cet-14386	156	19	for	for	ADP
cet-14386	156	20	organization	organization	NOUN
cet-14386	156	21	size	size	NOUN
cet-14386	156	22	,	,	PUNCT
cet-14386	156	23	industry	industry	NOUN
cet-14386	156	24	,	,	PUNCT
cet-14386	156	25	and	and	CCONJ
cet-14386	156	26	performance	performance	NOUN
cet-14386	156	27	.	.	PUNCT
cet-14386	157	1	sustainability	sustainability	NOUN
cet-14386	157	2	,	,	PUNCT
cet-14386	157	3	14(12	14(12	NUM
cet-14386	157	4	)	)	PUNCT
cet-14386	157	5	,	,	PUNCT
cet-14386	157	6	7206	7206	NUM
cet-14386	157	7	.	.	PUNCT
cet-14386	158	1	mora	mora	PROPN
cet-14386	158	2	-	-	PUNCT
cet-14386	158	3	rodriguez	rodriguez	PROPN
cet-14386	158	4	m.	m.	NOUN
cet-14386	158	5	,	,	PUNCT
cet-14386	158	6	atemezing	atemeze	VERB
cet-14386	158	7	g.a	g.a	PROPN
cet-14386	158	8	.	.	PROPN
cet-14386	158	9	,	,	PUNCT
cet-14386	158	10	preist	preist	NOUN
cet-14386	158	11	c.	c.	PROPN
cet-14386	158	12	,	,	PUNCT
cet-14386	158	13	2017	2017	NUM
cet-14386	158	14	,	,	PUNCT
cet-14386	158	15	adopting	adopt	VERB
cet-14386	158	16	semantic	semantic	ADJ
cet-14386	158	17	technologies	technology	NOUN
cet-14386	158	18	for	for	ADP
cet-14386	158	19	effective	effective	ADJ
cet-14386	158	20	corporate	corporate	ADJ
cet-14386	158	21	transparency	transparency	NOUN
cet-14386	158	22	.	.	PUNCT
cet-14386	159	1	in	in	ADP
cet-14386	159	2	:	:	PUNCT
cet-14386	159	3	the	the	DET
cet-14386	159	4	semantic	semantic	ADJ
cet-14386	159	5	web	web	NOUN
cet-14386	159	6	:	:	PUNCT
cet-14386	159	7	14th	14th	ADJ
cet-14386	159	8	international	international	ADJ
cet-14386	159	9	conference	conference	NOUN
cet-14386	159	10	,	,	PUNCT
cet-14386	159	11	eswc	eswc	NOUN
cet-14386	159	12	2017	2017	NUM
cet-14386	159	13	,	,	PUNCT
cet-14386	159	14	portorož	portorož	NOUN
cet-14386	159	15	,	,	PUNCT
cet-14386	159	16	slovenia	slovenia	PROPN
cet-14386	159	17	,	,	PUNCT
cet-14386	159	18	may	may	AUX
cet-14386	159	19	28	28	NUM
cet-14386	159	20	–	–	PUNCT
cet-14386	159	21	june	june	PROPN
cet-14386	159	22	1	1	NUM
cet-14386	159	23	,	,	PUNCT
cet-14386	159	24	2017	2017	NUM
cet-14386	159	25	,	,	PUNCT
cet-14386	159	26	proceedings	proceeding	NOUN
cet-14386	159	27	,	,	PUNCT
cet-14386	159	28	part	part	NOUN
cet-14386	159	29	i(14	i(14	NOUN
cet-14386	159	30	)	)	PUNCT
cet-14386	159	31	,	,	PUNCT
cet-14386	159	32	655	655	NUM
cet-14386	159	33	-	-	SYM
cet-14386	159	34	670	670	NUM
cet-14386	159	35	.	.	PUNCT
cet-14386	160	1	moreno	moreno	PROPN
cet-14386	160	2	a.i	a.i	PROPN
cet-14386	160	3	.	.	PROPN
cet-14386	160	4	,	,	PUNCT
cet-14386	160	5	caminero	caminero	PROPN
cet-14386	160	6	t.	t.	PROPN
cet-14386	160	7	,	,	PUNCT
cet-14386	160	8	2022	2022	NUM
cet-14386	160	9	,	,	PUNCT
cet-14386	160	10	application	application	NOUN
cet-14386	160	11	of	of	ADP
cet-14386	160	12	text	text	NOUN
cet-14386	160	13	mining	mining	NOUN
cet-14386	160	14	to	to	ADP
cet-14386	160	15	the	the	DET
cet-14386	160	16	analysis	analysis	NOUN
cet-14386	160	17	of	of	ADP
cet-14386	160	18	climate	climate	NOUN
cet-14386	160	19	-	-	PUNCT
cet-14386	160	20	related	relate	VERB
cet-14386	160	21	disclosures	disclosure	NOUN
cet-14386	160	22	.	.	PUNCT
cet-14386	161	1	international	international	ADJ
cet-14386	161	2	review	review	NOUN
cet-14386	161	3	of	of	ADP
cet-14386	161	4	financial	financial	ADJ
cet-14386	161	5	analysis	analysis	NOUN
cet-14386	161	6	,	,	PUNCT
cet-14386	161	7	83	83	NUM
cet-14386	161	8	,	,	PUNCT
cet-14386	161	9	102307	102307	NUM
cet-14386	161	10	.	.	PUNCT
cet-14386	162	1	mousa	mousa	PROPN
cet-14386	162	2	r.	r.	PROPN
cet-14386	162	3	,	,	PUNCT
cet-14386	162	4	ozili	ozili	NOUN
cet-14386	162	5	p.k	p.k	PROPN
cet-14386	162	6	.	.	PROPN
cet-14386	162	7	,	,	PUNCT
cet-14386	162	8	2022	2022	NUM
cet-14386	162	9	,	,	PUNCT
cet-14386	162	10	a	a	DET
cet-14386	162	11	futuristic	futuristic	ADJ
cet-14386	162	12	view	view	NOUN
cet-14386	162	13	of	of	ADP
cet-14386	162	14	using	use	VERB
cet-14386	162	15	xbrl	xbrl	PROPN
cet-14386	162	16	technology	technology	PROPN
cet-14386	162	17	in	in	ADP
cet-14386	162	18	non	non	ADJ
cet-14386	162	19	-	-	ADJ
cet-14386	162	20	financial	financial	ADJ
cet-14386	162	21	sustainability	sustainability	NOUN
cet-14386	162	22	reporting	reporting	NOUN
cet-14386	162	23	:	:	PUNCT
cet-14386	162	24	the	the	DET
cet-14386	162	25	case	case	NOUN
cet-14386	162	26	of	of	ADP
cet-14386	162	27	the	the	DET
cet-14386	162	28	fdic	fdic	PROPN
cet-14386	162	29	.	.	PROPN
cet-14386	162	30	journal	journal	PROPN
cet-14386	162	31	of	of	ADP
cet-14386	162	32	risk	risk	NOUN
cet-14386	162	33	and	and	CCONJ
cet-14386	162	34	financial	financial	ADJ
cet-14386	162	35	management	management	NOUN
cet-14386	162	36	,	,	PUNCT
cet-14386	162	37	16(1	16(1	NUM
cet-14386	162	38	)	)	PUNCT
cet-14386	162	39	,	,	PUNCT
cet-14386	162	40	1	1	X
cet-14386	162	41	.	.	X
cet-14386	162	42	pizzi	pizzi	PROPN
cet-14386	162	43	s.	s.	PROPN
cet-14386	162	44	,	,	PUNCT
cet-14386	162	45	principale	principale	PROPN
cet-14386	162	46	s.	s.	PROPN
cet-14386	162	47	,	,	PUNCT
cet-14386	162	48	de	de	PROPN
cet-14386	162	49	nuccio	nuccio	PROPN
cet-14386	162	50	e.	e.	PROPN
cet-14386	162	51	,	,	PUNCT
cet-14386	162	52	2022	2022	NUM
cet-14386	162	53	,	,	PUNCT
cet-14386	162	54	material	material	NOUN
cet-14386	162	55	sustainability	sustainability	NOUN
cet-14386	162	56	information	information	NOUN
cet-14386	162	57	and	and	CCONJ
cet-14386	162	58	reporting	reporting	NOUN
cet-14386	162	59	standards	standard	NOUN
cet-14386	162	60	.	.	PUNCT
cet-14386	163	1	exploring	explore	VERB
cet-14386	163	2	the	the	DET
cet-14386	163	3	differences	difference	NOUN
cet-14386	163	4	between	between	ADP
cet-14386	163	5	gri	gri	NOUN
cet-14386	163	6	and	and	CCONJ
cet-14386	163	7	sasb	sasb	NOUN
cet-14386	163	8	.	.	PUNCT
cet-14386	164	1	meditari	meditari	ADJ
cet-14386	164	2	accountancy	accountancy	NOUN
cet-14386	164	3	research	research	NOUN
cet-14386	164	4	,	,	PUNCT
cet-14386	164	5	doi	doi	NOUN
cet-14386	164	6	:	:	PUNCT
cet-14386	164	7	10.1108	10.1108	NUM
cet-14386	164	8	/	/	SYM
cet-14386	164	9	medar-11	medar-11	PROPN
cet-14386	164	10	-	-	NOUN
cet-14386	164	11	20211486	20211486	NUM
cet-14386	164	12	.	.	PUNCT
cet-14386	165	1	ritala	ritala	PROPN
cet-14386	165	2	p.	p.	PROPN
cet-14386	165	3	,	,	PUNCT
cet-14386	165	4	huotari	huotari	PROPN
cet-14386	165	5	p.	p.	NOUN
cet-14386	165	6	,	,	PUNCT
cet-14386	165	7	bocken	bocken	PROPN
cet-14386	165	8	n.	n.	PROPN
cet-14386	165	9	,	,	PUNCT
cet-14386	165	10	albareda	albareda	PROPN
cet-14386	165	11	l.	l.	PROPN
cet-14386	165	12	,	,	PUNCT
cet-14386	165	13	puumalainen	puumalainen	PROPN
cet-14386	165	14	k.	k.	PROPN
cet-14386	165	15	,	,	PUNCT
cet-14386	165	16	2018	2018	NUM
cet-14386	165	17	,	,	PUNCT
cet-14386	165	18	sustainable	sustainable	ADJ
cet-14386	165	19	business	business	NOUN
cet-14386	165	20	model	model	NOUN
cet-14386	165	21	adoption	adoption	NOUN
cet-14386	165	22	among	among	ADP
cet-14386	165	23	s&p	s&p	PROPN
cet-14386	165	24	500	500	NUM
cet-14386	165	25	firms	firm	NOUN
cet-14386	165	26	:	:	PUNCT
cet-14386	165	27	a	a	DET
cet-14386	165	28	longitudinal	longitudinal	ADJ
cet-14386	165	29	content	content	NOUN
cet-14386	165	30	analysis	analysis	NOUN
cet-14386	165	31	study	study	NOUN
cet-14386	165	32	.	.	PUNCT
cet-14386	166	1	journal	journal	NOUN
cet-14386	166	2	of	of	ADP
cet-14386	166	3	cleaner	clean	ADJ
cet-14386	166	4	production	production	NOUN
cet-14386	166	5	,	,	PUNCT
cet-14386	166	6	170	170	NUM
cet-14386	166	7	,	,	PUNCT
cet-14386	166	8	216	216	NUM
cet-14386	166	9	-	-	SYM
cet-14386	166	10	226	226	NUM
cet-14386	166	11	.	.	PUNCT
cet-14386	167	1	suta	suta	PROPN
cet-14386	167	2	a.	a.	PROPN
cet-14386	167	3	,	,	PUNCT
cet-14386	167	4	kedves	kedves	PROPN
cet-14386	167	5	l.	l.	PROPN
cet-14386	167	6	,	,	PUNCT
cet-14386	167	7	2023	2023	NUM
cet-14386	167	8	,	,	PUNCT
cet-14386	167	9	supplementary	supplementary	ADJ
cet-14386	167	10	material	material	NOUN
cet-14386	167	11	to	to	PART
cet-14386	167	12	"	"	PUNCT
cet-14386	167	13	overview	overview	NOUN
cet-14386	167	14	of	of	ADP
cet-14386	167	15	xbrl	xbrl	PROPN
cet-14386	167	16	taxonomy	taxonomy	NOUN
cet-14386	167	17	usage	usage	NOUN
cet-14386	167	18	for	for	ADP
cet-14386	167	19	structured	structured	ADJ
cet-14386	167	20	sustainability	sustainability	NOUN
cet-14386	167	21	reporting	reporting	NOUN
cet-14386	167	22	in	in	ADP
cet-14386	167	23	european	european	ADJ
cet-14386	167	24	filings	filing	NOUN
cet-14386	167	25	"	"	PUNCT
cet-14386	167	26	,	,	PUNCT
cet-14386	167	27	zenodo.org	zenodo.org	NUM
cet-14386	167	28	,	,	PUNCT
cet-14386	167	29	doi	doi	NOUN
cet-14386	167	30	:	:	PUNCT
cet-14386	167	31	10.5281	10.5281	NUM
cet-14386	167	32	/	/	SYM
cet-14386	167	33	zenodo.8202556	zenodo.8202556	PROPN
cet-14386	167	34	.	.	PUNCT
cet-14386	167	35	tahir	tahir	PROPN
cet-14386	167	36	a.c	a.c	PROPN
cet-14386	167	37	.	.	PROPN
cet-14386	167	38	,	,	PUNCT
cet-14386	167	39	darton	darton	PROPN
cet-14386	167	40	r.c	r.c	PROPN
cet-14386	167	41	.	.	PROPN
cet-14386	167	42	,	,	PUNCT
cet-14386	167	43	2010	2010	NUM
cet-14386	167	44	,	,	PUNCT
cet-14386	167	45	sustainability	sustainability	NOUN
cet-14386	167	46	indicators	indicator	NOUN
cet-14386	167	47	:	:	PUNCT
cet-14386	167	48	using	use	VERB
cet-14386	167	49	the	the	DET
cet-14386	167	50	process	process	NOUN
cet-14386	167	51	analysis	analysis	NOUN
cet-14386	167	52	method	method	NOUN
cet-14386	167	53	to	to	PART
cet-14386	167	54	select	select	VERB
cet-14386	167	55	indicators	indicator	NOUN
cet-14386	167	56	for	for	ADP
cet-14386	167	57	assessing	assess	VERB
cet-14386	167	58	production	production	NOUN
cet-14386	167	59	operations	operation	NOUN
cet-14386	167	60	.	.	PUNCT
cet-14386	168	1	chemical	chemical	NOUN
cet-14386	168	2	engineering	engineering	NOUN
cet-14386	168	3	transactions	transaction	NOUN
cet-14386	168	4	,	,	PUNCT
cet-14386	168	5	21	21	NUM
cet-14386	168	6	,	,	PUNCT
cet-14386	168	7	7	7	NUM
cet-14386	168	8	-	-	SYM
cet-14386	168	9	12	12	NUM
cet-14386	168	10	.	.	PUNCT
cet-14386	169	1	tóth	tóth	PROPN
cet-14386	169	2	á	á	PROPN
cet-14386	169	3	.	.	PROPN
cet-14386	169	4	,	,	PUNCT
cet-14386	169	5	suta	suta	PROPN
cet-14386	169	6	a.	a.	PROPN
cet-14386	169	7	,	,	PUNCT
cet-14386	169	8	2021	2021	NUM
cet-14386	169	9	,	,	PUNCT
cet-14386	169	10	global	global	ADJ
cet-14386	169	11	sustainability	sustainability	NOUN
cet-14386	169	12	reporting	reporting	NOUN
cet-14386	169	13	in	in	ADP
cet-14386	169	14	the	the	DET
cet-14386	169	15	automotive	automotive	ADJ
cet-14386	169	16	industry	industry	NOUN
cet-14386	169	17	via	via	ADP
cet-14386	169	18	the	the	DET
cet-14386	169	19	extensible	extensible	ADJ
cet-14386	169	20	business	business	NOUN
cet-14386	169	21	reporting	reporting	NOUN
cet-14386	169	22	language	language	NOUN
cet-14386	169	23	.	.	PUNCT
cet-14386	170	1	chemical	chemical	NOUN
cet-14386	170	2	engineering	engineering	NOUN
cet-14386	170	3	transactions	transaction	NOUN
cet-14386	170	4	,	,	PUNCT
cet-14386	170	5	88	88	NUM
cet-14386	170	6	,	,	PUNCT
cet-14386	170	7	1087	1087	NUM
cet-14386	170	8	-	-	SYM
cet-14386	170	9	1092	1092	NUM
cet-14386	170	10	.	.	PUNCT
cet-14386	171	1	xbrl	xbrl	PROPN
cet-14386	171	2	international	international	PROPN
cet-14386	171	3	inc	inc	PROPN
cet-14386	171	4	.	.	PROPN
cet-14386	171	5	,	,	PUNCT
cet-14386	171	6	2022	2022	NUM
cet-14386	171	7	,	,	PUNCT
cet-14386	171	8	uk	uk	PROPN
cet-14386	171	9	’s	’s	PART
cet-14386	171	10	first	first	ADJ
cet-14386	171	11	inline	inline	NOUN
cet-14386	171	12	xbrl	xbrl	PROPN
cet-14386	171	13	esg	esg	PROPN
cet-14386	171	14	report	report	PROPN
cet-14386	171	15	offers	offer	VERB
cet-14386	171	16	exciting	exciting	ADJ
cet-14386	171	17	new	new	ADJ
cet-14386	171	18	ways	way	NOUN
cet-14386	171	19	to	to	PART
cet-14386	171	20	analyse	analyse	VERB
cet-14386	171	21	data	datum	NOUN
cet-14386	171	22	.	.	PUNCT
cet-14386	172	1	<	<	X
cet-14386	172	2	xbrl.org/news/uks-first-inline-xbrl-esg-report-offers-exciting-new-ways-to-analyse-data	xbrl.org/news/uks-first-inline-xbrl-esg-report-offers-exciting-new-ways-to-analyse-data	PROPN
cet-14386	172	3	>	>	X
cet-14386	172	4	,	,	PUNCT
cet-14386	172	5	accessed	access	VERB
cet-14386	172	6	25.09.2023	25.09.2023	NUM
cet-14386	172	7	.	.	PUNCT
cet-14386	173	1	xbrl	xbrl	PROPN
cet-14386	173	2	international	international	PROPN
cet-14386	173	3	inc	inc	PROPN
cet-14386	173	4	.	.	PROPN
cet-14386	173	5	,	,	PUNCT
cet-14386	173	6	2023	2023	NUM
cet-14386	173	7	,	,	PUNCT
cet-14386	173	8	about	about	ADP
cet-14386	173	9	xbrl	xbrl	PROPN
cet-14386	173	10	.	.	PUNCT
cet-14386	174	1	<	<	X
cet-14386	174	2	filings.xbrl.org/about.html	filings.xbrl.org/about.html	X
cet-14386	174	3	>	>	X
cet-14386	174	4	,	,	PUNCT
cet-14386	174	5	accessed	access	VERB
cet-14386	174	6	25.09.2023	25.09.2023	NUM
cet-14386	174	7	.	.	PUNCT
cet-14386	175	1	582	582	NUM