id	sid	tid	token	lemma	pos
cblr-13004	1	1	article	article	PROPN
cblr-13004	1	2	green	green	ADJ
cblr-13004	1	3	bond	bond	PROPN
cblr-13004	1	4	reporting	report	VERB
cblr-13004	1	5	john	john	PROPN
cblr-13004	1	6	patrick	patrick	PROPN
cblr-13004	1	7	hunt	hunt	PROPN
cblr-13004	1	8	*	*	PROPN
cblr-13004	1	9	are	be	AUX
cblr-13004	1	10	green	green	ADJ
cblr-13004	1	11	bonds	bond	NOUN
cblr-13004	1	12	really	really	ADV
cblr-13004	1	13	“	"	PUNCT
cblr-13004	1	14	green	green	ADJ
cblr-13004	1	15	”	"	PUNCT
cblr-13004	1	16	?	?	PUNCT
cblr-13004	2	1	a	a	DET
cblr-13004	2	2	number	number	NOUN
cblr-13004	2	3	of	of	ADP
cblr-13004	2	4	legal	legal	ADJ
cblr-13004	2	5	scholars	scholar	NOUN
cblr-13004	2	6	have	have	AUX
cblr-13004	2	7	addressed	address	VERB
cblr-13004	2	8	various	various	ADJ
cblr-13004	2	9	aspects	aspect	NOUN
cblr-13004	2	10	of	of	ADP
cblr-13004	2	11	this	this	DET
cblr-13004	2	12	critical	critical	ADJ
cblr-13004	2	13	question	question	NOUN
cblr-13004	2	14	.	.	PUNCT
cblr-13004	3	1	however	however	ADV
cblr-13004	3	2	,	,	PUNCT
cblr-13004	3	3	none	none	NOUN
cblr-13004	3	4	has	have	AUX
cblr-13004	3	5	focused	focus	VERB
cblr-13004	3	6	on	on	ADP
cblr-13004	3	7	issuers	issuer	NOUN
cblr-13004	3	8	’	'	PUNCT
cblr-13004	3	9	post	post	ADJ
cblr-13004	3	10	-	-	ADJ
cblr-13004	3	11	issuance	issuance	NOUN
cblr-13004	3	12	assertions	assertion	NOUN
cblr-13004	3	13	about	about	ADP
cblr-13004	3	14	what	what	PRON
cblr-13004	3	15	they	they	PRON
cblr-13004	3	16	spend	spend	VERB
cblr-13004	3	17	the	the	DET
cblr-13004	3	18	bond	bond	NOUN
cblr-13004	3	19	proceeds	proceed	NOUN
cblr-13004	3	20	on	on	ADP
cblr-13004	3	21	and	and	CCONJ
cblr-13004	3	22	on	on	ADP
cblr-13004	3	23	the	the	DET
cblr-13004	3	24	way	way	NOUN
cblr-13004	3	25	those	those	DET
cblr-13004	3	26	assertions	assertion	NOUN
cblr-13004	3	27	are	be	AUX
cblr-13004	3	28	,	,	PUNCT
cblr-13004	3	29	or	or	CCONJ
cblr-13004	3	30	are	be	AUX
cblr-13004	3	31	not	not	PART
cblr-13004	3	32	,	,	PUNCT
cblr-13004	3	33	verified	verify	VERB
cblr-13004	3	34	.	.	PUNCT
cblr-13004	4	1	this	this	DET
cblr-13004	4	2	paper	paper	NOUN
cblr-13004	4	3	is	be	AUX
cblr-13004	4	4	the	the	DET
cblr-13004	4	5	first	first	ADJ
cblr-13004	4	6	empirical	empirical	ADJ
cblr-13004	4	7	study	study	NOUN
cblr-13004	4	8	in	in	ADP
cblr-13004	4	9	legal	legal	ADJ
cblr-13004	4	10	scholarship	scholarship	NOUN
cblr-13004	4	11	of	of	ADP
cblr-13004	4	12	post	post	ADJ
cblr-13004	4	13	-	-	ADJ
cblr-13004	4	14	issuance	issuance	ADJ
cblr-13004	4	15	reporting	reporting	NOUN
cblr-13004	4	16	on	on	ADP
cblr-13004	4	17	the	the	DET
cblr-13004	4	18	use	use	NOUN
cblr-13004	4	19	of	of	ADP
cblr-13004	4	20	green	green	ADJ
cblr-13004	4	21	-	-	PUNCT
cblr-13004	4	22	bond	bond	NOUN
cblr-13004	4	23	proceeds	proceed	NOUN
cblr-13004	4	24	.	.	PUNCT
cblr-13004	5	1	using	use	VERB
cblr-13004	5	2	a	a	DET
cblr-13004	5	3	dataset	dataset	NOUN
cblr-13004	5	4	from	from	ADP
cblr-13004	5	5	the	the	DET
cblr-13004	5	6	bloomberg	bloomberg	PROPN
cblr-13004	5	7	service	service	NOUN
cblr-13004	5	8	that	that	PRON
cblr-13004	5	9	covers	cover	VERB
cblr-13004	5	10	all	all	DET
cblr-13004	5	11	155	155	NUM
cblr-13004	5	12	dollar	dollar	NOUN
cblr-13004	5	13	-	-	PUNCT
cblr-13004	5	14	denominated	denominate	VERB
cblr-13004	5	15	corporate	corporate	ADJ
cblr-13004	5	16	green	green	ADJ
cblr-13004	5	17	bonds	bond	NOUN
cblr-13004	5	18	from	from	ADP
cblr-13004	5	19	us	we	PRON
cblr-13004	5	20	corporate	corporate	ADJ
cblr-13004	5	21	issuers	issuer	NOUN
cblr-13004	5	22	in	in	ADP
cblr-13004	5	23	the	the	DET
cblr-13004	5	24	period	period	NOUN
cblr-13004	5	25	from	from	ADP
cblr-13004	5	26	mid-2019	mid-2019	NOUN
cblr-13004	5	27	to	to	ADP
cblr-13004	5	28	mid-2022	mid-2022	NOUN
cblr-13004	5	29	,	,	PUNCT
cblr-13004	5	30	supplemented	supplement	VERB
cblr-13004	5	31	by	by	ADP
cblr-13004	5	32	a	a	DET
cblr-13004	5	33	web	web	NOUN
cblr-13004	5	34	review	review	NOUN
cblr-13004	5	35	of	of	ADP
cblr-13004	5	36	reporting	reporting	NOUN
cblr-13004	5	37	,	,	PUNCT
cblr-13004	5	38	the	the	DET
cblr-13004	5	39	paper	paper	NOUN
cblr-13004	5	40	reports	report	VERB
cblr-13004	5	41	that	that	SCONJ
cblr-13004	5	42	almost	almost	ADV
cblr-13004	5	43	10	10	NUM
cblr-13004	5	44	%	%	NOUN
cblr-13004	5	45	of	of	ADP
cblr-13004	5	46	green	green	ADJ
cblr-13004	5	47	bonds	bond	NOUN
cblr-13004	5	48	appear	appear	VERB
cblr-13004	5	49	to	to	PART
cblr-13004	5	50	have	have	VERB
cblr-13004	5	51	no	no	DET
cblr-13004	5	52	post	post	ADJ
cblr-13004	5	53	-	-	ADJ
cblr-13004	5	54	issuance	issuance	ADJ
cblr-13004	5	55	reporting	reporting	NOUN
cblr-13004	5	56	and	and	CCONJ
cblr-13004	5	57	that	that	SCONJ
cblr-13004	5	58	around	around	ADV
cblr-13004	5	59	one	one	NUM
cblr-13004	5	60	third	third	NOUN
cblr-13004	5	61	of	of	ADP
cblr-13004	5	62	the	the	DET
cblr-13004	5	63	bonds	bond	NOUN
cblr-13004	5	64	lack	lack	VERB
cblr-13004	5	65	reporting	reporting	NOUN
cblr-13004	5	66	that	that	PRON
cblr-13004	5	67	is	be	AUX
cblr-13004	5	68	attested	attest	VERB
cblr-13004	5	69	by	by	ADP
cblr-13004	5	70	a	a	DET
cblr-13004	5	71	third	third	ADJ
cblr-13004	5	72	party	party	NOUN
cblr-13004	5	73	.	.	PUNCT
cblr-13004	6	1	project	project	NOUN
cblr-13004	6	2	-	-	PUNCT
cblr-13004	6	3	level	level	NOUN
cblr-13004	6	4	attestation	attestation	NOUN
cblr-13004	6	5	,	,	PUNCT
cblr-13004	6	6	the	the	DET
cblr-13004	6	7	most	most	ADV
cblr-13004	6	8	detailed	detailed	ADJ
cblr-13004	6	9	type	type	NOUN
cblr-13004	6	10	,	,	PUNCT
cblr-13004	6	11	exists	exist	VERB
cblr-13004	6	12	for	for	ADP
cblr-13004	6	13	around	around	ADV
cblr-13004	6	14	30	30	NUM
cblr-13004	6	15	%	%	NOUN
cblr-13004	6	16	of	of	ADP
cblr-13004	6	17	attested	attest	VERB
cblr-13004	6	18	bonds	bond	NOUN
cblr-13004	6	19	and	and	CCONJ
cblr-13004	6	20	20	20	NUM
cblr-13004	6	21	%	%	NOUN
cblr-13004	6	22	of	of	ADP
cblr-13004	6	23	all	all	DET
cblr-13004	6	24	us	us	PROPN
cblr-13004	6	25	corporate	corporate	ADJ
cblr-13004	6	26	green	green	ADJ
cblr-13004	6	27	bonds	bond	NOUN
cblr-13004	6	28	.	.	PUNCT
cblr-13004	7	1	much	much	ADJ
cblr-13004	7	2	of	of	ADP
cblr-13004	7	3	the	the	DET
cblr-13004	7	4	commentary	commentary	NOUN
cblr-13004	7	5	on	on	ADP
cblr-13004	7	6	green	green	ADJ
cblr-13004	7	7	-	-	PUNCT
cblr-13004	7	8	bond	bond	NOUN
cblr-13004	7	9	verification	verification	NOUN
cblr-13004	7	10	focuses	focus	VERB
cblr-13004	7	11	on	on	ADP
cblr-13004	7	12	assessments	assessment	NOUN
cblr-13004	7	13	by	by	ADP
cblr-13004	7	14	pre	pre	ADJ
cblr-13004	7	15	-	-	ADJ
cblr-13004	7	16	issuance	issuance	ADJ
cblr-13004	7	17	reviewers	reviewer	NOUN
cblr-13004	7	18	,	,	PUNCT
cblr-13004	7	19	building	build	VERB
cblr-13004	7	20	on	on	ADP
cblr-13004	7	21	an	an	DET
cblr-13004	7	22	analogy	analogy	NOUN
cblr-13004	7	23	to	to	ADP
cblr-13004	7	24	credit	credit	NOUN
cblr-13004	7	25	rating	rating	NOUN
cblr-13004	7	26	agencies	agency	NOUN
cblr-13004	7	27	.	.	PUNCT
cblr-13004	8	1	but	but	CCONJ
cblr-13004	8	2	an	an	DET
cblr-13004	8	3	important	important	ADJ
cblr-13004	8	4	difference	difference	NOUN
cblr-13004	8	5	between	between	ADP
cblr-13004	8	6	green	green	ADJ
cblr-13004	8	7	-	-	PUNCT
cblr-13004	8	8	bond	bond	NOUN
cblr-13004	8	9	verification	verification	NOUN
cblr-13004	8	10	and	and	CCONJ
cblr-13004	8	11	credit	credit	NOUN
cblr-13004	8	12	rating	rating	NOUN
cblr-13004	8	13	is	be	AUX
cblr-13004	8	14	that	that	PRON
cblr-13004	8	15	*	*	PUNCT
cblr-13004	8	16	professor	professor	NOUN
cblr-13004	8	17	of	of	ADP
cblr-13004	8	18	law	law	PROPN
cblr-13004	8	19	and	and	CCONJ
cblr-13004	8	20	martin	martin	PROPN
cblr-13004	8	21	luther	luther	PROPN
cblr-13004	8	22	king	king	PROPN
cblr-13004	8	23	,	,	PUNCT
cblr-13004	8	24	jr	jr	PROPN
cblr-13004	8	25	.	.	PROPN
cblr-13004	8	26	hall	hall	PROPN
cblr-13004	8	27	research	research	PROPN
cblr-13004	8	28	scholar	scholar	NOUN
cblr-13004	8	29	,	,	PUNCT
cblr-13004	8	30	university	university	PROPN
cblr-13004	8	31	of	of	ADP
cblr-13004	8	32	california	california	PROPN
cblr-13004	8	33	,	,	PUNCT
cblr-13004	8	34	davis	davis	PROPN
cblr-13004	8	35	school	school	PROPN
cblr-13004	8	36	of	of	ADP
cblr-13004	8	37	law	law	PROPN
cblr-13004	8	38	(	(	PUNCT
cblr-13004	8	39	king	king	PROPN
cblr-13004	8	40	hall	hall	PROPN
cblr-13004	8	41	)	)	PUNCT
cblr-13004	8	42	,	,	PUNCT
cblr-13004	9	1	jphunt@ucdavis.edu	jphunt@ucdavis.edu	PROPN
cblr-13004	9	2	.	.	PROPN
cblr-13004	10	1	thanks	thank	NOUN
cblr-13004	10	2	to	to	ADP
cblr-13004	10	3	king	king	PROPN
cblr-13004	10	4	hall	hall	PROPN
cblr-13004	10	5	dean	dean	PROPN
cblr-13004	10	6	kevin	kevin	PROPN
cblr-13004	10	7	johnson	johnson	PROPN
cblr-13004	10	8	and	and	CCONJ
cblr-13004	10	9	senior	senior	ADJ
cblr-13004	10	10	associate	associate	ADJ
cblr-13004	10	11	dean	dean	NOUN
cblr-13004	10	12	for	for	ADP
cblr-13004	10	13	academic	academic	ADJ
cblr-13004	10	14	affairs	affair	NOUN
cblr-13004	10	15	afra	afra	NOUN
cblr-13004	10	16	afsharipour	afsharipour	ADJ
cblr-13004	10	17	for	for	ADP
cblr-13004	10	18	institutional	institutional	ADJ
cblr-13004	10	19	support	support	NOUN
cblr-13004	10	20	of	of	ADP
cblr-13004	10	21	the	the	DET
cblr-13004	10	22	research	research	NOUN
cblr-13004	10	23	.	.	PUNCT
cblr-13004	11	1	thanks	thank	NOUN
cblr-13004	11	2	to	to	ADP
cblr-13004	11	3	andrew	andrew	PROPN
cblr-13004	11	4	bridges	bridge	NOUN
cblr-13004	11	5	and	and	CCONJ
cblr-13004	11	6	mark	mark	PROPN
cblr-13004	11	7	lerner	lerner	PROPN
cblr-13004	11	8	for	for	ADP
cblr-13004	11	9	excellent	excellent	ADJ
cblr-13004	11	10	research	research	NOUN
cblr-13004	11	11	assistance	assistance	NOUN
cblr-13004	11	12	.	.	PUNCT
cblr-13004	12	1	thanks	thank	NOUN
cblr-13004	12	2	also	also	ADV
cblr-13004	12	3	to	to	ADP
cblr-13004	12	4	matthew	matthew	PROPN
cblr-13004	12	5	bruckner	bruckner	PROPN
cblr-13004	12	6	,	,	PUNCT
cblr-13004	12	7	chris	chris	PROPN
cblr-13004	12	8	elmendorf	elmendorf	PROPN
cblr-13004	12	9	,	,	PUNCT
cblr-13004	12	10	katherine	katherine	PROPN
cblr-13004	12	11	florey	florey	PROPN
cblr-13004	12	12	,	,	PUNCT
cblr-13004	12	13	jason	jason	PROPN
cblr-13004	12	14	jones	jones	PROPN
cblr-13004	12	15	,	,	PUNCT
cblr-13004	12	16	robert	robert	PROPN
cblr-13004	12	17	miller	miller	PROPN
cblr-13004	12	18	,	,	PUNCT
cblr-13004	12	19	tomer	tomer	PROPN
cblr-13004	12	20	stein	stein	PROPN
cblr-13004	12	21	,	,	PUNCT
cblr-13004	12	22	and	and	CCONJ
cblr-13004	12	23	chenghuai	chenghuai	PROPN
cblr-13004	12	24	xu	xu	INTJ
cblr-13004	13	1	for	for	ADP
cblr-13004	13	2	helpful	helpful	ADJ
cblr-13004	13	3	comments	comment	NOUN
cblr-13004	13	4	,	,	PUNCT
cblr-13004	13	5	guidance	guidance	NOUN
cblr-13004	13	6	,	,	PUNCT
cblr-13004	13	7	and	and	CCONJ
cblr-13004	13	8	insights	insight	NOUN
cblr-13004	13	9	.	.	PUNCT
cblr-13004	14	1	all	all	DET
cblr-13004	14	2	errors	error	NOUN
cblr-13004	14	3	are	be	AUX
cblr-13004	14	4	the	the	DET
cblr-13004	14	5	author	author	NOUN
cblr-13004	14	6	’s	’s	PART
cblr-13004	14	7	own	own	ADJ
cblr-13004	14	8	.	.	PUNCT
cblr-13004	15	1	202	202	NUM
cblr-13004	15	2	columbia	columbia	PROPN
cblr-13004	15	3	business	business	NOUN
cblr-13004	15	4	law	law	PROPN
cblr-13004	15	5	review	review	NOUN
cblr-13004	15	6	[	[	X
cblr-13004	15	7	vol	vol	NOUN
cblr-13004	15	8	.	.	PUNCT
cblr-13004	16	1	2024	2024	NUM
cblr-13004	16	2	investors	investor	NOUN
cblr-13004	16	3	are	be	AUX
cblr-13004	16	4	likely	likely	ADJ
cblr-13004	16	5	to	to	PART
cblr-13004	16	6	find	find	VERB
cblr-13004	16	7	it	it	PRON
cblr-13004	16	8	difficult	difficult	ADJ
cblr-13004	16	9	to	to	PART
cblr-13004	16	10	determine	determine	VERB
cblr-13004	16	11	whether	whether	SCONJ
cblr-13004	16	12	an	an	DET
cblr-13004	16	13	issuer	issuer	NOUN
cblr-13004	16	14	used	use	VERB
cblr-13004	16	15	bond	bond	NOUN
cblr-13004	16	16	proceeds	proceed	NOUN
cblr-13004	16	17	for	for	ADP
cblr-13004	16	18	green	green	ADJ
cblr-13004	16	19	purposes	purpose	NOUN
cblr-13004	16	20	,	,	PUNCT
cblr-13004	16	21	while	while	SCONJ
cblr-13004	16	22	they	they	PRON
cblr-13004	16	23	will	will	AUX
cblr-13004	16	24	typically	typically	ADV
cblr-13004	16	25	know	know	VERB
cblr-13004	16	26	if	if	SCONJ
cblr-13004	16	27	the	the	DET
cblr-13004	16	28	bond	bond	NOUN
cblr-13004	16	29	is	be	AUX
cblr-13004	16	30	paying	pay	VERB
cblr-13004	16	31	them	they	PRON
cblr-13004	16	32	on	on	ADP
cblr-13004	16	33	time	time	NOUN
cblr-13004	16	34	or	or	CCONJ
cblr-13004	16	35	not	not	PART
cblr-13004	16	36	.	.	PUNCT
cblr-13004	17	1	thus	thus	ADV
cblr-13004	17	2	,	,	PUNCT
cblr-13004	17	3	credible	credible	ADJ
cblr-13004	17	4	post	post	ADJ
cblr-13004	17	5	-	-	ADJ
cblr-13004	17	6	issuance	issuance	ADJ
cblr-13004	17	7	reporting	reporting	NOUN
cblr-13004	17	8	is	be	AUX
cblr-13004	17	9	especially	especially	ADV
cblr-13004	17	10	important	important	ADJ
cblr-13004	17	11	in	in	ADP
cblr-13004	17	12	the	the	DET
cblr-13004	17	13	green	green	ADJ
cblr-13004	17	14	-	-	PUNCT
cblr-13004	17	15	bond	bond	NOUN
cblr-13004	17	16	context	context	NOUN
cblr-13004	17	17	.	.	PUNCT
cblr-13004	18	1	moreover	moreover	ADV
cblr-13004	18	2	,	,	PUNCT
cblr-13004	18	3	this	this	DET
cblr-13004	18	4	study	study	NOUN
cblr-13004	18	5	finds	find	VERB
cblr-13004	18	6	that	that	PRON
cblr-13004	18	7	preand	preand	VERB
cblr-13004	18	8	post	post	ADJ
cblr-13004	18	9	-	-	ADJ
cblr-13004	18	10	issuance	issuance	ADJ
cblr-13004	18	11	reporting	reporting	NOUN
cblr-13004	18	12	quality	quality	NOUN
cblr-13004	18	13	have	have	AUX
cblr-13004	18	14	been	be	AUX
cblr-13004	18	15	negatively	negatively	ADV
cblr-13004	18	16	correlated	correlate	VERB
cblr-13004	18	17	in	in	ADP
cblr-13004	18	18	some	some	DET
cblr-13004	18	19	respects	respect	NOUN
cblr-13004	18	20	.	.	PUNCT
cblr-13004	19	1	thus	thus	ADV
cblr-13004	19	2	,	,	PUNCT
cblr-13004	19	3	advocates	advocate	NOUN
cblr-13004	19	4	of	of	ADP
cblr-13004	19	5	green	green	ADJ
cblr-13004	19	6	-	-	PUNCT
cblr-13004	19	7	bond	bond	NOUN
cblr-13004	19	8	market	market	NOUN
cblr-13004	19	9	reform	reform	NOUN
cblr-13004	19	10	should	should	AUX
cblr-13004	19	11	concentrate	concentrate	VERB
cblr-13004	19	12	more	more	ADV
cblr-13004	19	13	on	on	ADP
cblr-13004	19	14	improving	improve	VERB
cblr-13004	19	15	post	post	ADJ
cblr-13004	19	16	-	-	ADJ
cblr-13004	19	17	issuance	issuance	ADJ
cblr-13004	19	18	reporting	reporting	NOUN
cblr-13004	19	19	than	than	SCONJ
cblr-13004	19	20	they	they	PRON
cblr-13004	19	21	have	have	VERB
cblr-13004	19	22	to	to	ADP
cblr-13004	19	23	date	date	NOUN
cblr-13004	19	24	.	.	PUNCT
cblr-13004	20	1	specifically	specifically	ADV
cblr-13004	20	2	,	,	PUNCT
cblr-13004	20	3	the	the	DET
cblr-13004	20	4	international	international	ADJ
cblr-13004	20	5	capital	capital	NOUN
cblr-13004	20	6	markets	market	NOUN
cblr-13004	20	7	association	association	NOUN
cblr-13004	20	8	should	should	AUX
cblr-13004	20	9	consider	consider	VERB
cblr-13004	20	10	amending	amend	VERB
cblr-13004	20	11	its	its	PRON
cblr-13004	20	12	green	green	ADJ
cblr-13004	20	13	-	-	PUNCT
cblr-13004	20	14	bond	bond	NOUN
cblr-13004	20	15	standards	standard	NOUN
cblr-13004	20	16	to	to	PART
cblr-13004	20	17	require	require	VERB
cblr-13004	20	18	attestation	attestation	NOUN
cblr-13004	20	19	of	of	ADP
cblr-13004	20	20	post	post	ADJ
cblr-13004	20	21	-	-	ADJ
cblr-13004	20	22	issuance	issuance	ADJ
cblr-13004	20	23	reporting	reporting	NOUN
cblr-13004	20	24	and	and	CCONJ
cblr-13004	20	25	withdrawal	withdrawal	NOUN
cblr-13004	20	26	of	of	ADP
cblr-13004	20	27	preissuance	preissuance	NOUN
cblr-13004	20	28	“	"	PUNCT
cblr-13004	20	29	greenness	greenness	NOUN
cblr-13004	20	30	”	"	PUNCT
cblr-13004	20	31	opinions	opinion	NOUN
cblr-13004	20	32	if	if	SCONJ
cblr-13004	20	33	issuers	issuer	NOUN
cblr-13004	20	34	do	do	AUX
cblr-13004	20	35	not	not	PART
cblr-13004	20	36	report	report	VERB
cblr-13004	20	37	as	as	SCONJ
cblr-13004	20	38	required	require	VERB
cblr-13004	20	39	on	on	ADP
cblr-13004	20	40	use	use	NOUN
cblr-13004	20	41	of	of	ADP
cblr-13004	20	42	proceeds	proceed	NOUN
cblr-13004	20	43	.	.	PUNCT
cblr-13004	21	1	i.	i.	NOUN
cblr-13004	21	2	introduction	introduction	NOUN
cblr-13004	21	3	......................................................................	......................................................................	PUNCT
cblr-13004	21	4	204	204	NUM
cblr-13004	21	5	ii	ii	NOUN
cblr-13004	21	6	.	.	PUNCT
cblr-13004	22	1	background	background	NOUN
cblr-13004	22	2	on	on	ADP
cblr-13004	22	3	green	green	ADJ
cblr-13004	22	4	bonds	bond	NOUN
cblr-13004	22	5	and	and	CCONJ
cblr-13004	22	6	post	post	ADJ
cblr-13004	22	7	-	-	ADJ
cblr-13004	22	8	issuance	issuance	ADJ
cblr-13004	22	9	review	review	NOUN
cblr-13004	22	10	........................................................................	........................................................................	PUNCT
cblr-13004	23	1	209	209	NUM
cblr-13004	23	2	a.	a.	NOUN
cblr-13004	23	3	what	what	PRON
cblr-13004	23	4	is	be	AUX
cblr-13004	23	5	a	a	DET
cblr-13004	23	6	“	"	PUNCT
cblr-13004	23	7	green	green	ADJ
cblr-13004	23	8	”	"	PUNCT
cblr-13004	23	9	bond	bond	NOUN
cblr-13004	23	10	?	?	PUNCT
cblr-13004	23	11	.....................................	.....................................	PUNCT
cblr-13004	24	1	209	209	NUM
cblr-13004	24	2	1	1	NUM
cblr-13004	24	3	.	.	PUNCT
cblr-13004	24	4	defining	define	VERB
cblr-13004	24	5	“	"	PUNCT
cblr-13004	24	6	green	green	ADJ
cblr-13004	24	7	”	"	PUNCT
cblr-13004	24	8	............................................	............................................	PUNCT
cblr-13004	25	1	209	209	NUM
cblr-13004	25	2	2	2	NUM
cblr-13004	25	3	.	.	PUNCT
cblr-13004	25	4	mechanisms	mechanism	NOUN
cblr-13004	25	5	for	for	ADP
cblr-13004	25	6	assuring	assure	VERB
cblr-13004	25	7	that	that	SCONJ
cblr-13004	25	8	proceeds	proceed	NOUN
cblr-13004	25	9	are	be	AUX
cblr-13004	25	10	spent	spend	VERB
cblr-13004	25	11	for	for	ADP
cblr-13004	25	12	green	green	ADJ
cblr-13004	25	13	purposes	purpose	NOUN
cblr-13004	25	14	..............................	..............................	PUNCT
cblr-13004	25	15	213	213	NUM
cblr-13004	25	16	3	3	NUM
cblr-13004	25	17	.	.	PUNCT
cblr-13004	25	18	consequences	consequence	NOUN
cblr-13004	25	19	for	for	ADP
cblr-13004	25	20	“	"	PUNCT
cblr-13004	25	21	green	green	ADJ
cblr-13004	25	22	default	default	NOUN
cblr-13004	25	23	”	"	PUNCT
cblr-13004	25	24	.................	.................	PUNCT
cblr-13004	25	25	214	214	NUM
cblr-13004	25	26	a.	a.	NOUN
cblr-13004	25	27	contractual	contractual	ADJ
cblr-13004	25	28	liability	liability	NOUN
cblr-13004	25	29	................................	................................	PUNCT
cblr-13004	25	30	214	214	NUM
cblr-13004	25	31	b.	b.	PROPN
cblr-13004	25	32	fraud	fraud	PROPN
cblr-13004	25	33	liability	liability	PROPN
cblr-13004	25	34	..........................................	..........................................	PUNCT
cblr-13004	25	35	215	215	NUM
cblr-13004	25	36	c.	c.	NOUN
cblr-13004	25	37	decertification	decertification	NOUN
cblr-13004	25	38	..........................................	..........................................	PUNCT
cblr-13004	25	39	216	216	NUM
cblr-13004	25	40	d.	d.	PROPN
cblr-13004	25	41	index	index	NOUN
cblr-13004	25	42	dropping	drop	VERB
cblr-13004	25	43	.........................................	.........................................	PUNCT
cblr-13004	25	44	216	216	NUM
cblr-13004	25	45	e.	e.	PROPN
cblr-13004	25	46	loss	loss	NOUN
cblr-13004	25	47	of	of	ADP
cblr-13004	25	48	investor	investor	NOUN
cblr-13004	25	49	confidence	confidence	NOUN
cblr-13004	25	50	......................	......................	PUNCT
cblr-13004	25	51	217	217	NUM
cblr-13004	25	52	b.	b.	PROPN
cblr-13004	25	53	literature	literature	PROPN
cblr-13004	25	54	survey	survey	NOUN
cblr-13004	25	55	................................................	................................................	PUNCT
cblr-13004	25	56	217	217	NUM
cblr-13004	25	57	1	1	NUM
cblr-13004	25	58	.	.	PUNCT
cblr-13004	26	1	review	review	NOUN
cblr-13004	26	2	of	of	ADP
cblr-13004	26	3	green	green	ADJ
cblr-13004	26	4	-	-	PUNCT
cblr-13004	26	5	bond	bond	NOUN
cblr-13004	26	6	literature	literature	NOUN
cblr-13004	26	7	..................	..................	PUNCT
cblr-13004	26	8	217	217	NUM
cblr-13004	26	9	2	2	NUM
cblr-13004	26	10	.	.	PUNCT
cblr-13004	26	11	relationship	relationship	NOUN
cblr-13004	26	12	of	of	ADP
cblr-13004	26	13	this	this	DET
cblr-13004	26	14	project	project	NOUN
cblr-13004	26	15	to	to	ADP
cblr-13004	26	16	existing	exist	VERB
cblr-13004	26	17	work	work	NOUN
cblr-13004	26	18	...............................................................	...............................................................	PUNCT
cblr-13004	26	19	223	223	NUM
cblr-13004	26	20	a.	a.	NOUN
cblr-13004	26	21	importance	importance	NOUN
cblr-13004	26	22	of	of	ADP
cblr-13004	26	23	post	post	ADJ
cblr-13004	26	24	-	-	ADJ
cblr-13004	26	25	issuance	issuance	ADJ
cblr-13004	26	26	reporting	reporting	NOUN
cblr-13004	26	27	...	...	PUNCT
cblr-13004	26	28	223	223	NUM
cblr-13004	26	29	b.	b.	PROPN
cblr-13004	26	30	green	green	PROPN
cblr-13004	26	31	bond	bond	NOUN
cblr-13004	26	32	verification	verification	NOUN
cblr-13004	26	33	and	and	CCONJ
cblr-13004	26	34	securities	security	NOUN
cblr-13004	26	35	gatekeeping	gatekeepe	VERB
cblr-13004	26	36	..............................................	..............................................	PUNCT
cblr-13004	27	1	226	226	NUM
cblr-13004	27	2	iii	iii	NOUN
cblr-13004	27	3	.	.	PUNCT
cblr-13004	27	4	empirical	empirical	ADJ
cblr-13004	27	5	overview	overview	NOUN
cblr-13004	27	6	of	of	ADP
cblr-13004	27	7	the	the	DET
cblr-13004	27	8	u.s	u.s	PROPN
cblr-13004	27	9	.	.	PROPN
cblr-13004	27	10	and	and	CCONJ
cblr-13004	27	11	global	global	ADJ
cblr-13004	27	12	green	green	ADJ
cblr-13004	27	13	bond	bond	NOUN
cblr-13004	27	14	markets	market	NOUN
cblr-13004	27	15	......................................................................	......................................................................	PUNCT
cblr-13004	28	1	232	232	NUM
cblr-13004	28	2	no	no	INTJ
cblr-13004	28	3	.	.	NOUN
cblr-13004	28	4	1	1	NUM
cblr-13004	28	5	]	]	X
cblr-13004	28	6	green	green	ADJ
cblr-13004	28	7	bond	bond	NOUN
cblr-13004	28	8	reporting	report	VERB
cblr-13004	28	9	203	203	NUM
cblr-13004	28	10	a.	a.	NOUN
cblr-13004	28	11	description	description	NOUN
cblr-13004	28	12	of	of	ADP
cblr-13004	28	13	datasets	dataset	NOUN
cblr-13004	28	14	and	and	CCONJ
cblr-13004	28	15	methods	method	NOUN
cblr-13004	28	16	.................	.................	PUNCT
cblr-13004	28	17	232	232	NUM
cblr-13004	28	18	b.	b.	NOUN
cblr-13004	28	19	size	size	NOUN
cblr-13004	28	20	and	and	CCONJ
cblr-13004	28	21	growth	growth	NOUN
cblr-13004	28	22	of	of	ADP
cblr-13004	28	23	the	the	DET
cblr-13004	28	24	u.s	u.s	PROPN
cblr-13004	28	25	.	.	PROPN
cblr-13004	28	26	corporate	corporate	ADJ
cblr-13004	28	27	green	green	ADJ
cblr-13004	28	28	bond	bond	NOUN
cblr-13004	28	29	market	market	NOUN
cblr-13004	28	30	.................................................................	.................................................................	PUNCT
cblr-13004	28	31	234	234	NUM
cblr-13004	28	32	c.	c.	NOUN
cblr-13004	28	33	pre	pre	ADJ
cblr-13004	28	34	-	-	ADJ
cblr-13004	28	35	issuance	issuance	ADJ
cblr-13004	28	36	verification	verification	NOUN
cblr-13004	28	37	in	in	ADP
cblr-13004	28	38	the	the	DET
cblr-13004	28	39	u.s	u.s	PROPN
cblr-13004	28	40	.	.	PROPN
cblr-13004	28	41	green	green	PROPN
cblr-13004	28	42	bond	bond	NOUN
cblr-13004	28	43	market	market	NOUN
cblr-13004	28	44	.................................................................	.................................................................	PUNCT
cblr-13004	28	45	235	235	NUM
cblr-13004	28	46	d.	d.	PROPN
cblr-13004	28	47	u.s	u.s	PROPN
cblr-13004	28	48	.	.	PROPN
cblr-13004	28	49	corporate	corporate	ADJ
cblr-13004	28	50	green	green	ADJ
cblr-13004	28	51	bond	bond	NOUN
cblr-13004	28	52	issuance	issuance	NOUN
cblr-13004	28	53	by	by	ADP
cblr-13004	28	54	industry	industry	NOUN
cblr-13004	28	55	...............................................................	...............................................................	PUNCT
cblr-13004	28	56	237	237	NUM
cblr-13004	28	57	e.	e.	PROPN
cblr-13004	28	58	examples	example	NOUN
cblr-13004	28	59	of	of	ADP
cblr-13004	28	60	u.s	u.s	PROPN
cblr-13004	28	61	.	.	PROPN
cblr-13004	28	62	corporate	corporate	ADJ
cblr-13004	28	63	green	green	ADJ
cblr-13004	28	64	bonds	bond	NOUN
cblr-13004	28	65	..........	..........	PUNCT
cblr-13004	28	66	239	239	NUM
cblr-13004	28	67	iv	iv	NOUN
cblr-13004	28	68	.	.	PUNCT
cblr-13004	29	1	post	post	ADJ
cblr-13004	29	2	-	-	ADJ
cblr-13004	29	3	issuance	issuance	ADJ
cblr-13004	29	4	reporting	reporting	NOUN
cblr-13004	29	5	in	in	ADP
cblr-13004	29	6	the	the	DET
cblr-13004	29	7	u.s	u.s	PROPN
cblr-13004	29	8	.	.	PROPN
cblr-13004	29	9	market	market	NOUN
cblr-13004	29	10	............	............	PUNCT
cblr-13004	30	1	242	242	NUM
cblr-13004	30	2	a.	a.	NOUN
cblr-13004	30	3	the	the	DET
cblr-13004	30	4	state	state	NOUN
cblr-13004	30	5	of	of	ADP
cblr-13004	30	6	green	green	ADJ
cblr-13004	30	7	-	-	PUNCT
cblr-13004	30	8	bond	bond	NOUN
cblr-13004	30	9	post	post	ADJ
cblr-13004	30	10	-	-	ADJ
cblr-13004	30	11	issuance	issuance	ADJ
cblr-13004	30	12	reporting	reporting	NOUN
cblr-13004	30	13	quality	quality	NOUN
cblr-13004	30	14	.................................................................	.................................................................	PUNCT
cblr-13004	30	15	243	243	NUM
cblr-13004	30	16	1	1	NUM
cblr-13004	30	17	.	.	PUNCT
cblr-13004	31	1	attestations	attestation	NOUN
cblr-13004	31	2	....................................................	....................................................	PUNCT
cblr-13004	32	1	243	243	NUM
cblr-13004	32	2	2	2	NUM
cblr-13004	32	3	.	.	PUNCT
cblr-13004	32	4	allocation	allocation	NOUN
cblr-13004	32	5	reporting	reporting	NOUN
cblr-13004	32	6	.......................................	.......................................	PUNCT
cblr-13004	33	1	248	248	NUM
cblr-13004	33	2	3	3	NUM
cblr-13004	33	3	.	.	PUNCT
cblr-13004	33	4	discussion	discussion	NOUN
cblr-13004	33	5	.......................................................	.......................................................	PUNCT
cblr-13004	34	1	250	250	NUM
cblr-13004	34	2	b.	b.	PROPN
cblr-13004	34	3	exploring	explore	VERB
cblr-13004	34	4	green	green	ADJ
cblr-13004	34	5	-	-	PUNCT
cblr-13004	34	6	bond	bond	NOUN
cblr-13004	34	7	post	post	ADJ
cblr-13004	34	8	-	-	ADJ
cblr-13004	34	9	issuance	issuance	ADJ
cblr-13004	34	10	reporting	reporting	NOUN
cblr-13004	34	11	quality	quality	NOUN
cblr-13004	34	12	.................................................................	.................................................................	PUNCT
cblr-13004	34	13	251	251	NUM
cblr-13004	34	14	1	1	NUM
cblr-13004	34	15	.	.	PUNCT
cblr-13004	35	1	variables	variable	NOUN
cblr-13004	35	2	explored	explore	VERB
cblr-13004	35	3	.........................................	.........................................	PUNCT
cblr-13004	35	4	252	252	NUM
cblr-13004	35	5	2	2	NUM
cblr-13004	35	6	.	.	PUNCT
cblr-13004	36	1	methods	method	NOUN
cblr-13004	36	2	used	use	VERB
cblr-13004	36	3	.................................................	.................................................	PUNCT
cblr-13004	36	4	257	257	NUM
cblr-13004	36	5	3	3	NUM
cblr-13004	36	6	.	.	PUNCT
cblr-13004	37	1	first	first	ADJ
cblr-13004	37	2	quality	quality	NOUN
cblr-13004	37	3	measure	measure	NOUN
cblr-13004	37	4	:	:	PUNCT
cblr-13004	37	5	attestation	attestation	NOUN
cblr-13004	37	6	...............	...............	PUNCT
cblr-13004	37	7	258	258	NUM
cblr-13004	37	8	3	3	NUM
cblr-13004	37	9	.	.	PUNCT
cblr-13004	37	10	second	second	ADJ
cblr-13004	37	11	quality	quality	NOUN
cblr-13004	37	12	measure	measure	NOUN
cblr-13004	37	13	:	:	PUNCT
cblr-13004	37	14	level	level	NOUN
cblr-13004	37	15	of	of	ADP
cblr-13004	37	16	allocation	allocation	NOUN
cblr-13004	37	17	reporting	reporting	NOUN
cblr-13004	37	18	detail	detail	NOUN
cblr-13004	37	19	............................	............................	PUNCT
cblr-13004	37	20	260	260	NUM
cblr-13004	37	21	5	5	NUM
cblr-13004	37	22	.	.	PUNCT
cblr-13004	38	1	summary	summary	NOUN
cblr-13004	38	2	and	and	CCONJ
cblr-13004	38	3	discussion	discussion	NOUN
cblr-13004	38	4	of	of	ADP
cblr-13004	38	5	findings	finding	NOUN
cblr-13004	38	6	...........	...........	PUNCT
cblr-13004	38	7	262	262	NUM
cblr-13004	38	8	v.	v.	ADP
cblr-13004	38	9	policy	policy	NOUN
cblr-13004	38	10	implications	implication	NOUN
cblr-13004	38	11	.....................................................	.....................................................	PUNCT
cblr-13004	39	1	264	264	NUM
cblr-13004	39	2	a.	a.	NOUN
cblr-13004	39	3	consider	consider	VERB
cblr-13004	39	4	requiring	require	VERB
cblr-13004	39	5	attestation	attestation	NOUN
cblr-13004	39	6	..........................	..........................	PUNCT
cblr-13004	39	7	266	266	NUM
cblr-13004	39	8	b.	b.	NOUN
cblr-13004	39	9	consider	consider	VERB
cblr-13004	39	10	requiring	require	VERB
cblr-13004	39	11	withdrawal	withdrawal	NOUN
cblr-13004	39	12	of	of	ADP
cblr-13004	39	13	external	external	ADJ
cblr-13004	39	14	reviewer	reviewer	NOUN
cblr-13004	39	15	’s	’s	PART
cblr-13004	39	16	“	"	PUNCT
cblr-13004	39	17	green	green	ADJ
cblr-13004	39	18	”	"	PUNCT
cblr-13004	39	19	verification	verification	NOUN
cblr-13004	39	20	for	for	ADP
cblr-13004	39	21	failure	failure	NOUN
cblr-13004	39	22	of	of	ADP
cblr-13004	39	23	postissuance	postissuance	ADJ
cblr-13004	39	24	disclosure	disclosure	NOUN
cblr-13004	39	25	.............................................	.............................................	PUNCT
cblr-13004	39	26	273	273	NUM
cblr-13004	39	27	vi	vi	NOUN
cblr-13004	39	28	.	.	PUNCT
cblr-13004	39	29	conclusion	conclusion	NOUN
cblr-13004	39	30	..................................................................	..................................................................	PUNCT
cblr-13004	39	31	274	274	NUM
cblr-13004	39	32	appendix	appendix	NOUN
cblr-13004	39	33	1	1	NUM
cblr-13004	39	34	–	–	PUNCT
cblr-13004	39	35	u.s	u.s	PROPN
cblr-13004	39	36	.	.	PROPN
cblr-13004	39	37	corporate	corporate	ADJ
cblr-13004	39	38	green	green	ADJ
cblr-13004	39	39	bonds	bond	NOUN
cblr-13004	39	40	issued	issue	VERB
cblr-13004	39	41	june	june	PROPN
cblr-13004	39	42	1	1	NUM
cblr-13004	39	43	,	,	PUNCT
cblr-13004	39	44	2019	2019	NUM
cblr-13004	39	45	to	to	ADP
cblr-13004	39	46	may	may	PROPN
cblr-13004	39	47	31	31	NUM
cblr-13004	39	48	,	,	PUNCT
cblr-13004	39	49	2022	2022	NUM
cblr-13004	39	50	.......................................	.......................................	PUNCT
cblr-13004	39	51	275	275	NUM
cblr-13004	39	52	appendix	appendix	VERB
cblr-13004	39	53	2	2	NUM
cblr-13004	39	54	–	–	PUNCT
cblr-13004	39	55	statistical	statistical	ADJ
cblr-13004	39	56	results	result	NOUN
cblr-13004	39	57	...............................	...............................	PUNCT
cblr-13004	39	58	286	286	NUM
cblr-13004	39	59	appendix	appendix	NOUN
cblr-13004	39	60	3	3	NUM
cblr-13004	39	61	–	–	PUNCT
cblr-13004	39	62	proposed	propose	VERB
cblr-13004	39	63	green	green	ADJ
cblr-13004	39	64	bond	bond	NOUN
cblr-13004	39	65	principles	principle	NOUN
cblr-13004	39	66	language	language	NOUN
cblr-13004	39	67	.............................................................	.............................................................	PUNCT
cblr-13004	39	68	302	302	NUM
cblr-13004	39	69	204	204	NUM
cblr-13004	39	70	columbia	columbia	PROPN
cblr-13004	39	71	business	business	NOUN
cblr-13004	39	72	law	law	PROPN
cblr-13004	39	73	review	review	NOUN
cblr-13004	39	74	[	[	X
cblr-13004	39	75	vol	vol	NOUN
cblr-13004	39	76	.	.	NOUN
cblr-13004	39	77	2024	2024	NUM
cblr-13004	39	78	i.	i.	NOUN
cblr-13004	39	79	introduction	introduction	NOUN
cblr-13004	39	80	green	green	ADJ
cblr-13004	39	81	bonds	bond	NOUN
cblr-13004	39	82	are	be	AUX
cblr-13004	39	83	bonds	bond	NOUN
cblr-13004	39	84	whose	whose	DET
cblr-13004	39	85	proceeds	proceed	NOUN
cblr-13004	39	86	are	be	AUX
cblr-13004	39	87	to	to	PART
cblr-13004	39	88	be	be	AUX
cblr-13004	39	89	spent	spend	VERB
cblr-13004	39	90	for	for	ADP
cblr-13004	39	91	“	"	PUNCT
cblr-13004	39	92	green	green	ADJ
cblr-13004	39	93	”	"	PUNCT
cblr-13004	39	94	purposes	purpose	NOUN
cblr-13004	39	95	,	,	PUNCT
cblr-13004	39	96	usually	usually	ADV
cblr-13004	39	97	combating	combat	VERB
cblr-13004	39	98	or	or	CCONJ
cblr-13004	39	99	adapting	adapt	VERB
cblr-13004	39	100	to	to	PART
cblr-13004	39	101	climate	climate	NOUN
cblr-13004	40	1	change.1	change.1	PROPN
cblr-13004	40	2	in	in	ADP
cblr-13004	40	3	the	the	DET
cblr-13004	40	4	first	first	ADJ
cblr-13004	40	5	half	half	NOUN
cblr-13004	40	6	of	of	ADP
cblr-13004	40	7	2023	2023	NUM
cblr-13004	40	8	,	,	PUNCT
cblr-13004	40	9	funds	fund	NOUN
cblr-13004	40	10	lent	lend	VERB
cblr-13004	40	11	globally	globally	ADV
cblr-13004	40	12	through	through	ADP
cblr-13004	40	13	green	green	ADJ
cblr-13004	40	14	bonds	bond	NOUN
cblr-13004	40	15	and	and	CCONJ
cblr-13004	40	16	loans	loan	NOUN
cblr-13004	40	17	exceeded	exceed	VERB
cblr-13004	40	18	funds	fund	NOUN
cblr-13004	40	19	lent	lend	VERB
cblr-13004	40	20	to	to	ADP
cblr-13004	40	21	the	the	DET
cblr-13004	40	22	fossil	fossil	NOUN
cblr-13004	40	23	fuel	fuel	NOUN
cblr-13004	40	24	industry	industry	NOUN
cblr-13004	40	25	for	for	ADP
cblr-13004	40	26	the	the	DET
cblr-13004	40	27	first	first	ADJ
cblr-13004	40	28	time.2	time.2	PROPN
cblr-13004	40	29	however	however	ADV
cblr-13004	40	30	,	,	PUNCT
cblr-13004	40	31	observers	observer	NOUN
cblr-13004	40	32	noted	note	VERB
cblr-13004	40	33	that	that	SCONJ
cblr-13004	40	34	“	"	PUNCT
cblr-13004	40	35	[	[	X
cblr-13004	40	36	i]t	i]t	X
cblr-13004	40	37	’s	’	VERB
cblr-13004	40	38	too	too	ADV
cblr-13004	40	39	early	early	ADJ
cblr-13004	40	40	to	to	PART
cblr-13004	40	41	say	say	VERB
cblr-13004	40	42	whether	whether	SCONJ
cblr-13004	40	43	this	this	PRON
cblr-13004	40	44	is	be	AUX
cblr-13004	40	45	good	good	ADJ
cblr-13004	40	46	news	news	NOUN
cblr-13004	40	47	”	"	PUNCT
cblr-13004	40	48	because	because	SCONJ
cblr-13004	40	49	“	"	PUNCT
cblr-13004	40	50	it	it	PRON
cblr-13004	40	51	’s	’	VERB
cblr-13004	40	52	unclear	unclear	ADJ
cblr-13004	40	53	precisely	precisely	ADV
cblr-13004	40	54	how	how	SCONJ
cblr-13004	40	55	all	all	DET
cblr-13004	40	56	these	these	DET
cblr-13004	40	57	funds	fund	NOUN
cblr-13004	40	58	are	be	AUX
cblr-13004	40	59	being	be	AUX
cblr-13004	40	60	used	use	VERB
cblr-13004	40	61	and	and	CCONJ
cblr-13004	40	62	what	what	PRON
cblr-13004	40	63	this	this	PRON
cblr-13004	40	64	means	mean	VERB
cblr-13004	40	65	for	for	ADP
cblr-13004	40	66	the	the	DET
cblr-13004	40	67	energy	energy	NOUN
cblr-13004	40	68	transition	transition	NOUN
cblr-13004	40	69	.	.	PUNCT
cblr-13004	40	70	”3	”3	PUNCT
cblr-13004	41	1	this	this	DET
cblr-13004	41	2	article	article	NOUN
cblr-13004	41	3	examines	examine	VERB
cblr-13004	41	4	how	how	SCONJ
cblr-13004	41	5	us	we	PRON
cblr-13004	41	6	green	green	ADJ
cblr-13004	41	7	bond	bond	NOUN
cblr-13004	41	8	issuers	issuer	NOUN
cblr-13004	41	9	use	use	VERB
cblr-13004	41	10	the	the	DET
cblr-13004	41	11	funds	fund	NOUN
cblr-13004	41	12	they	they	PRON
cblr-13004	41	13	raise	raise	VERB
cblr-13004	41	14	.	.	PUNCT
cblr-13004	42	1	the	the	DET
cblr-13004	42	2	idea	idea	NOUN
cblr-13004	42	3	of	of	ADP
cblr-13004	42	4	green	green	ADJ
cblr-13004	42	5	bonds	bond	NOUN
cblr-13004	42	6	is	be	AUX
cblr-13004	42	7	alluring	alluring	ADJ
cblr-13004	42	8	indeed	indeed	ADV
cblr-13004	42	9	.	.	PUNCT
cblr-13004	43	1	organizations	organization	NOUN
cblr-13004	43	2	that	that	PRON
cblr-13004	43	3	need	need	VERB
cblr-13004	43	4	funds	fund	NOUN
cblr-13004	43	5	for	for	ADP
cblr-13004	43	6	the	the	DET
cblr-13004	43	7	vast	vast	ADJ
cblr-13004	43	8	investment	investment	NOUN
cblr-13004	43	9	needed	need	VERB
cblr-13004	43	10	to	to	PART
cblr-13004	43	11	decarbonize	decarbonize	VERB
cblr-13004	43	12	the	the	DET
cblr-13004	43	13	global	global	ADJ
cblr-13004	43	14	economy	economy	NOUN
cblr-13004	43	15	can	can	AUX
cblr-13004	43	16	market	market	VERB
cblr-13004	43	17	special	special	ADJ
cblr-13004	43	18	bonds	bond	NOUN
cblr-13004	43	19	to	to	ADP
cblr-13004	43	20	private	private	ADJ
cblr-13004	43	21	investors	investor	NOUN
cblr-13004	43	22	who	who	PRON
cblr-13004	43	23	are	be	AUX
cblr-13004	43	24	eager	eager	ADJ
cblr-13004	43	25	to	to	PART
cblr-13004	43	26	finance	finance	VERB
cblr-13004	43	27	the	the	DET
cblr-13004	43	28	transition	transition	NOUN
cblr-13004	43	29	.	.	PUNCT
cblr-13004	44	1	tapping	tap	VERB
cblr-13004	44	2	this	this	DET
cblr-13004	44	3	pool	pool	NOUN
cblr-13004	44	4	of	of	ADP
cblr-13004	44	5	investors	investor	NOUN
cblr-13004	44	6	could	could	AUX
cblr-13004	44	7	accelerate	accelerate	VERB
cblr-13004	44	8	the	the	DET
cblr-13004	44	9	transition	transition	NOUN
cblr-13004	44	10	and/or	and/or	CCONJ
cblr-13004	44	11	reduce	reduce	VERB
cblr-13004	44	12	the	the	DET
cblr-13004	44	13	need	need	NOUN
cblr-13004	44	14	for	for	ADP
cblr-13004	44	15	taxes	taxis	NOUN
cblr-13004	44	16	or	or	CCONJ
cblr-13004	44	17	other	other	ADJ
cblr-13004	44	18	government	government	NOUN
cblr-13004	44	19	measures	measure	NOUN
cblr-13004	44	20	to	to	PART
cblr-13004	44	21	pay	pay	VERB
cblr-13004	44	22	for	for	ADP
cblr-13004	44	23	it	it	PRON
cblr-13004	44	24	.	.	PUNCT
cblr-13004	45	1	the	the	DET
cblr-13004	45	2	green	green	ADJ
cblr-13004	45	3	-	-	PUNCT
cblr-13004	45	4	bond	bond	NOUN
cblr-13004	45	5	concept	concept	NOUN
cblr-13004	45	6	has	have	AUX
cblr-13004	45	7	found	find	VERB
cblr-13004	45	8	favor	favor	NOUN
cblr-13004	45	9	:	:	PUNCT
cblr-13004	45	10	one	one	NUM
cblr-13004	45	11	landmark	landmark	NOUN
cblr-13004	45	12	was	be	AUX
cblr-13004	45	13	the	the	DET
cblr-13004	45	14	2015	2015	NUM
cblr-13004	45	15	paris	paris	PROPN
cblr-13004	45	16	green	green	ADJ
cblr-13004	45	17	bonds	bond	NOUN
cblr-13004	45	18	statement	statement	NOUN
cblr-13004	45	19	,	,	PUNCT
cblr-13004	45	20	in	in	ADP
cblr-13004	45	21	which	which	PRON
cblr-13004	45	22	signatories	signatory	NOUN
cblr-13004	45	23	owning	own	VERB
cblr-13004	45	24	or	or	CCONJ
cblr-13004	45	25	managing	manage	VERB
cblr-13004	45	26	$	$	SYM
cblr-13004	45	27	11.2	11.2	NUM
cblr-13004	45	28	trillion	trillion	NUM
cblr-13004	45	29	in	in	ADP
cblr-13004	45	30	assets	asset	NOUN
cblr-13004	45	31	endorsed	endorse	VERB
cblr-13004	45	32	green	green	ADJ
cblr-13004	45	33	bonds	bond	NOUN
cblr-13004	45	34	and	and	CCONJ
cblr-13004	45	35	undertook	undertake	VERB
cblr-13004	45	36	“	"	PUNCT
cblr-13004	45	37	to	to	PART
cblr-13004	45	38	work	work	VERB
cblr-13004	45	39	.	.	PUNCT
cblr-13004	45	40	.	.	PUNCT
cblr-13004	45	41	.	.	PUNCT
cblr-13004	46	1	to	to	PART
cblr-13004	46	2	grow	grow	VERB
cblr-13004	46	3	a	a	DET
cblr-13004	46	4	large	large	ADJ
cblr-13004	46	5	and	and	CCONJ
cblr-13004	46	6	robust	robust	ADJ
cblr-13004	46	7	market	market	NOUN
cblr-13004	46	8	that	that	PRON
cblr-13004	46	9	makes	make	VERB
cblr-13004	46	10	a	a	DET
cblr-13004	46	11	real	real	ADJ
cblr-13004	46	12	contribution	contribution	NOUN
cblr-13004	46	13	to	to	ADP
cblr-13004	46	14	addressing	address	VERB
cblr-13004	46	15	1	1	NUM
cblr-13004	46	16	see	see	NOUN
cblr-13004	46	17	,	,	PUNCT
cblr-13004	46	18	e.g.	e.g.	ADV
cblr-13004	46	19	,	,	PUNCT
cblr-13004	46	20	int’l	int’l	NUM
cblr-13004	46	21	cap	cap	NOUN
cblr-13004	46	22	.	.	PUNCT
cblr-13004	47	1	mkts	mkts	NOUN
cblr-13004	47	2	.	.	PUNCT
cblr-13004	48	1	ass’n	ass’n	PROPN
cblr-13004	48	2	,	,	PUNCT
cblr-13004	48	3	green	green	ADJ
cblr-13004	48	4	bond	bond	NOUN
cblr-13004	48	5	principles	principle	NOUN
cblr-13004	48	6	:	:	PUNCT
cblr-13004	48	7	voluntary	voluntary	ADJ
cblr-13004	48	8	process	process	NOUN
cblr-13004	48	9	guidelines	guideline	NOUN
cblr-13004	48	10	for	for	ADP
cblr-13004	48	11	issuing	issue	VERB
cblr-13004	48	12	green	green	ADJ
cblr-13004	48	13	bonds	bond	NOUN
cblr-13004	48	14	3	3	NUM
cblr-13004	48	15	(	(	PUNCT
cblr-13004	48	16	2021	2021	NUM
cblr-13004	48	17	)	)	PUNCT
cblr-13004	49	1	[	[	X
cblr-13004	49	2	hereinafter	hereinafter	NOUN
cblr-13004	49	3	2021	2021	NUM
cblr-13004	49	4	green	green	ADJ
cblr-13004	49	5	bond	bond	NOUN
cblr-13004	49	6	principles	principle	NOUN
cblr-13004	49	7	]	]	PUNCT
cblr-13004	49	8	(	(	PUNCT
cblr-13004	49	9	“	"	PUNCT
cblr-13004	49	10	green	green	ADJ
cblr-13004	49	11	bonds	bond	NOUN
cblr-13004	49	12	are	be	AUX
cblr-13004	49	13	any	any	DET
cblr-13004	49	14	type	type	NOUN
cblr-13004	49	15	of	of	ADP
cblr-13004	49	16	bond	bond	NOUN
cblr-13004	49	17	instrument	instrument	NOUN
cblr-13004	49	18	where	where	SCONJ
cblr-13004	49	19	the	the	DET
cblr-13004	49	20	proceeds	proceed	NOUN
cblr-13004	49	21	or	or	CCONJ
cblr-13004	49	22	an	an	DET
cblr-13004	49	23	equivalent	equivalent	ADJ
cblr-13004	49	24	amount	amount	NOUN
cblr-13004	49	25	will	will	AUX
cblr-13004	49	26	be	be	AUX
cblr-13004	49	27	exclusively	exclusively	ADV
cblr-13004	49	28	applied	apply	VERB
cblr-13004	49	29	to	to	ADP
cblr-13004	49	30	finance	finance	NOUN
cblr-13004	49	31	or	or	CCONJ
cblr-13004	49	32	re	re	NOUN
cblr-13004	49	33	-	-	NOUN
cblr-13004	49	34	finance	finance	NOUN
cblr-13004	49	35	.	.	PUNCT
cblr-13004	49	36	.	.	PUNCT
cblr-13004	49	37	.	.	PUNCT
cblr-13004	50	1	new	new	ADJ
cblr-13004	50	2	and/or	and/or	CCONJ
cblr-13004	50	3	existing	exist	VERB
cblr-13004	50	4	eligible	eligible	ADJ
cblr-13004	50	5	green	green	ADJ
cblr-13004	50	6	projects	project	NOUN
cblr-13004	50	7	.	.	PUNCT
cblr-13004	50	8	”	"	PUNCT
cblr-13004	50	9	)	)	PUNCT
cblr-13004	50	10	;	;	PUNCT
cblr-13004	50	11	see	see	VERB
cblr-13004	50	12	i	i	PRON
cblr-13004	50	13	d.	d.	PROPN
cblr-13004	50	14	at	at	ADP
cblr-13004	50	15	4–5	4–5	PROPN
cblr-13004	50	16	(	(	PUNCT
cblr-13004	50	17	listing	list	VERB
cblr-13004	50	18	categories	category	NOUN
cblr-13004	50	19	of	of	ADP
cblr-13004	50	20	“	"	PUNCT
cblr-13004	50	21	eligible	eligible	ADJ
cblr-13004	50	22	green	green	ADJ
cblr-13004	50	23	projects	project	NOUN
cblr-13004	50	24	”	"	PUNCT
cblr-13004	50	25	)	)	PUNCT
cblr-13004	50	26	.	.	PUNCT
cblr-13004	51	1	2	2	NUM
cblr-13004	51	2	see	see	VERB
cblr-13004	51	3	tim	tim	PROPN
cblr-13004	51	4	quinson	quinson	PROPN
cblr-13004	51	5	,	,	PUNCT
cblr-13004	51	6	green	green	ADJ
cblr-13004	51	7	bonds	bond	NOUN
cblr-13004	51	8	take	take	VERB
cblr-13004	51	9	big	big	ADJ
cblr-13004	51	10	lead	lead	NOUN
cblr-13004	51	11	over	over	ADP
cblr-13004	51	12	fossil	fossil	ADJ
cblr-13004	51	13	fuels	fuel	NOUN
cblr-13004	51	14	,	,	PUNCT
cblr-13004	51	15	bloomberg	bloomberg	PROPN
cblr-13004	51	16	(	(	PUNCT
cblr-13004	51	17	july	july	PROPN
cblr-13004	51	18	5	5	NUM
cblr-13004	51	19	,	,	PUNCT
cblr-13004	51	20	2023	2023	NUM
cblr-13004	51	21	)	)	PUNCT
cblr-13004	51	22	,	,	PUNCT
cblr-13004	51	23	https://www.bloomberg.com/news/articles/202307-05/green-bonds-take-big-lead-over-fossil-fuel-debtdeals?cmpid=bbd070523_greendaily&utm_medium=email&utm_source=newsletter&utm_term=230705&utm_campaign=greendaily	https://www.bloomberg.com/news/articles/202307-05/green-bonds-take-big-lead-over-fossil-fuel-debtdeals?cmpid=bbd070523_greendaily&utm_medium=email&utm_source=newsletter&utm_term=230705&utm_campaign=greendaily	ADV
cblr-13004	51	24	[	[	X
cblr-13004	51	25	https://perma.cc/v4ae-6u7y	https://perma.cc/v4ae-6u7y	X
cblr-13004	51	26	]	]	X
cblr-13004	51	27	.	.	PUNCT
cblr-13004	52	1	3	3	NUM
cblr-13004	53	1	i	i	PRON
cblr-13004	53	2	d.	d.	PROPN
cblr-13004	53	3	https://perma.cc/v4ae-6u7y	https://perma.cc/v4ae-6u7y	VERB
cblr-13004	53	4	no	no	INTJ
cblr-13004	53	5	.	.	NOUN
cblr-13004	53	6	1	1	NUM
cblr-13004	53	7	]	]	X
cblr-13004	53	8	green	green	ADJ
cblr-13004	53	9	bond	bond	NOUN
cblr-13004	53	10	reporting	report	VERB
cblr-13004	53	11	205	205	NUM
cblr-13004	53	12	climate	climate	NOUN
cblr-13004	53	13	change	change	NOUN
cblr-13004	53	14	.	.	PUNCT
cblr-13004	53	15	”4	”4	PUNCT
cblr-13004	54	1	and	and	CCONJ
cblr-13004	54	2	the	the	DET
cblr-13004	54	3	market	market	NOUN
cblr-13004	54	4	has	have	AUX
cblr-13004	54	5	grown	grow	VERB
cblr-13004	54	6	rapidly	rapidly	ADV
cblr-13004	54	7	.	.	PUNCT
cblr-13004	55	1	in	in	ADP
cblr-13004	55	2	particular	particular	ADJ
cblr-13004	55	3	,	,	PUNCT
cblr-13004	55	4	the	the	DET
cblr-13004	55	5	data	datum	NOUN
cblr-13004	55	6	reported	report	VERB
cblr-13004	55	7	in	in	ADP
cblr-13004	55	8	this	this	DET
cblr-13004	55	9	paper	paper	NOUN
cblr-13004	55	10	show	show	NOUN
cblr-13004	55	11	that	that	SCONJ
cblr-13004	55	12	the	the	DET
cblr-13004	55	13	green	green	ADJ
cblr-13004	55	14	share	share	NOUN
cblr-13004	55	15	of	of	ADP
cblr-13004	55	16	the	the	DET
cblr-13004	55	17	us	us	PROPN
cblr-13004	55	18	corporate	corporate	ADJ
cblr-13004	55	19	bond	bond	NOUN
cblr-13004	55	20	market	market	NOUN
cblr-13004	55	21	has	have	AUX
cblr-13004	55	22	more	more	ADV
cblr-13004	55	23	than	than	ADP
cblr-13004	55	24	tripled	triple	VERB
cblr-13004	55	25	since	since	SCONJ
cblr-13004	55	26	mid-2019,5	mid-2019,5	NOUN
cblr-13004	55	27	and	and	CCONJ
cblr-13004	55	28	that	that	SCONJ
cblr-13004	55	29	over	over	ADP
cblr-13004	55	30	$	$	SYM
cblr-13004	55	31	35	35	NUM
cblr-13004	55	32	billion	billion	NUM
cblr-13004	55	33	in	in	ADP
cblr-13004	55	34	us	we	PRON
cblr-13004	55	35	corporate	corporate	ADJ
cblr-13004	55	36	green	green	ADJ
cblr-13004	55	37	bonds	bond	NOUN
cblr-13004	55	38	was	be	AUX
cblr-13004	55	39	reportedly	reportedly	ADV
cblr-13004	55	40	issued	issue	VERB
cblr-13004	55	41	in	in	ADP
cblr-13004	55	42	the	the	DET
cblr-13004	55	43	twelve	twelve	NUM
cblr-13004	55	44	months	month	NOUN
cblr-13004	55	45	ending	end	VERB
cblr-13004	55	46	june	june	PROPN
cblr-13004	55	47	1	1	NUM
cblr-13004	55	48	,	,	PUNCT
cblr-13004	55	49	2023.6	2023.6	NUM
cblr-13004	55	50	globally	globally	ADV
cblr-13004	55	51	,	,	PUNCT
cblr-13004	55	52	over	over	ADP
cblr-13004	55	53	$	$	SYM
cblr-13004	55	54	1.0	1.0	NUM
cblr-13004	55	55	trillion	trillion	NUM
cblr-13004	55	56	in	in	ADP
cblr-13004	55	57	corporate	corporate	ADJ
cblr-13004	55	58	green	green	ADJ
cblr-13004	55	59	bonds	bond	NOUN
cblr-13004	55	60	reportedly	reportedly	ADV
cblr-13004	55	61	were	be	AUX
cblr-13004	55	62	issued	issue	VERB
cblr-13004	55	63	from	from	ADP
cblr-13004	55	64	mid-2019	mid-2019	NOUN
cblr-13004	55	65	to	to	ADP
cblr-13004	55	66	mid2022.7	mid2022.7	PROPN
cblr-13004	55	67	despite	despite	SCONJ
cblr-13004	55	68	(	(	PUNCT
cblr-13004	55	69	or	or	CCONJ
cblr-13004	55	70	perhaps	perhaps	ADV
cblr-13004	55	71	because	because	SCONJ
cblr-13004	55	72	of	of	ADP
cblr-13004	55	73	)	)	PUNCT
cblr-13004	55	74	this	this	DET
cblr-13004	55	75	growth	growth	NOUN
cblr-13004	55	76	,	,	PUNCT
cblr-13004	55	77	concerns	concern	NOUN
cblr-13004	55	78	about	about	ADP
cblr-13004	55	79	the	the	DET
cblr-13004	55	80	market	market	NOUN
cblr-13004	55	81	persist	persist	NOUN
cblr-13004	55	82	.	.	PUNCT
cblr-13004	56	1	scholars	scholar	NOUN
cblr-13004	56	2	have	have	AUX
cblr-13004	56	3	criticized	criticize	VERB
cblr-13004	56	4	the	the	DET
cblr-13004	56	5	lack	lack	NOUN
cblr-13004	56	6	of	of	ADP
cblr-13004	56	7	a	a	DET
cblr-13004	56	8	controlling	control	VERB
cblr-13004	56	9	legal	legal	ADJ
cblr-13004	56	10	definition	definition	NOUN
cblr-13004	56	11	of	of	ADP
cblr-13004	56	12	“	"	PUNCT
cblr-13004	56	13	green	green	ADJ
cblr-13004	56	14	”	"	PUNCT
cblr-13004	56	15	under	under	ADP
cblr-13004	56	16	u.s	u.s	PROPN
cblr-13004	56	17	.	.	PROPN
cblr-13004	56	18	law,8	law,8	ADJ
cblr-13004	56	19	potential	potential	ADJ
cblr-13004	56	20	weaknesses	weakness	NOUN
cblr-13004	56	21	with	with	ADP
cblr-13004	56	22	the	the	DET
cblr-13004	56	23	system	system	NOUN
cblr-13004	56	24	for	for	ADP
cblr-13004	56	25	checking	check	VERB
cblr-13004	56	26	whether	whether	SCONJ
cblr-13004	56	27	issuers	issuer	NOUN
cblr-13004	56	28	’	'	PUNCT
cblr-13004	56	29	plans	plan	NOUN
cblr-13004	56	30	for	for	ADP
cblr-13004	56	31	bond	bond	NOUN
cblr-13004	56	32	proceeds	proceed	NOUN
cblr-13004	56	33	are	be	AUX
cblr-13004	56	34	green	green	ADJ
cblr-13004	56	35	before	before	SCONJ
cblr-13004	56	36	the	the	DET
cblr-13004	56	37	bonds	bond	NOUN
cblr-13004	56	38	are	be	AUX
cblr-13004	56	39	sold	sell	VERB
cblr-13004	56	40	to	to	ADP
cblr-13004	56	41	investors,9	investors,9	NOUN
cblr-13004	56	42	and	and	CCONJ
cblr-13004	56	43	the	the	DET
cblr-13004	56	44	frequent	frequent	ADJ
cblr-13004	56	45	absence	absence	NOUN
cblr-13004	56	46	of	of	ADP
cblr-13004	56	47	contractually	contractually	ADV
cblr-13004	56	48	enforceable	enforceable	ADJ
cblr-13004	56	49	promises	promise	NOUN
cblr-13004	56	50	to	to	PART
cblr-13004	56	51	use	use	VERB
cblr-13004	56	52	proceeds	proceed	NOUN
cblr-13004	56	53	for	for	ADP
cblr-13004	56	54	green	green	ADJ
cblr-13004	56	55	purposes.10	purposes.10	PROPN
cblr-13004	56	56	they	they	PRON
cblr-13004	56	57	have	have	AUX
cblr-13004	56	58	suggested	suggest	VERB
cblr-13004	56	59	reforms	reform	NOUN
cblr-13004	56	60	along	along	ADP
cblr-13004	56	61	each	each	PRON
cblr-13004	56	62	of	of	ADP
cblr-13004	56	63	these	these	DET
cblr-13004	56	64	lines.11	lines.11	NOUN
cblr-13004	56	65	4	4	NUM
cblr-13004	56	66	paris	paris	PROPN
cblr-13004	56	67	green	green	ADJ
cblr-13004	56	68	bonds	bond	NOUN
cblr-13004	56	69	statement	statement	NOUN
cblr-13004	56	70	(	(	PUNCT
cblr-13004	56	71	dec	dec	PROPN
cblr-13004	56	72	.	.	PROPN
cblr-13004	56	73	9	9	NUM
cblr-13004	56	74	,	,	PUNCT
cblr-13004	56	75	2015	2015	NUM
cblr-13004	56	76	)	)	PUNCT
cblr-13004	56	77	,	,	PUNCT
cblr-13004	56	78	https://www.climatebonds.net/files/files/paris_investor_statement_9dec15.pdf	https://www.climatebonds.net/files/files/paris_investor_statement_9dec15.pdf	NOUN
cblr-13004	56	79	[	[	X
cblr-13004	56	80	https://perma.cc/3zwq-nprl	https://perma.cc/3zwq-nprl	X
cblr-13004	56	81	]	]	X
cblr-13004	56	82	.	.	PUNCT
cblr-13004	57	1	5	5	NUM
cblr-13004	57	2	see	see	VERB
cblr-13004	57	3	infra	infra	NOUN
cblr-13004	57	4	note	note	VERB
cblr-13004	57	5	139	139	NUM
cblr-13004	57	6	and	and	CCONJ
cblr-13004	57	7	accompanying	accompany	VERB
cblr-13004	57	8	text	text	NOUN
cblr-13004	57	9	.	.	PUNCT
cblr-13004	58	1	6	6	NUM
cblr-13004	58	2	i	i	PRON
cblr-13004	58	3	d.	d.	NOUN
cblr-13004	58	4	7	7	NUM
cblr-13004	58	5	see	see	VERB
cblr-13004	58	6	infra	infra	NOUN
cblr-13004	58	7	note	note	VERB
cblr-13004	58	8	138	138	NUM
cblr-13004	58	9	and	and	CCONJ
cblr-13004	58	10	accompanying	accompany	VERB
cblr-13004	58	11	text	text	NOUN
cblr-13004	58	12	.	.	PUNCT
cblr-13004	59	1	8	8	NUM
cblr-13004	59	2	see	see	VERB
cblr-13004	59	3	bryant	bryant	PROPN
cblr-13004	59	4	rivera	rivera	PROPN
cblr-13004	59	5	,	,	PUNCT
cblr-13004	59	6	green	green	ADJ
cblr-13004	59	7	bonds	bond	NOUN
cblr-13004	59	8	:	:	PUNCT
cblr-13004	59	9	reforming	reform	VERB
cblr-13004	59	10	esg	esg	NOUN
cblr-13004	59	11	regulation	regulation	NOUN
cblr-13004	59	12	in	in	ADP
cblr-13004	59	13	the	the	DET
cblr-13004	59	14	united	united	PROPN
cblr-13004	59	15	states	states	PROPN
cblr-13004	59	16	to	to	PART
cblr-13004	59	17	meet	meet	VERB
cblr-13004	59	18	the	the	DET
cblr-13004	59	19	requisite	requisite	ADJ
cblr-13004	59	20	funding	funding	NOUN
cblr-13004	59	21	demand	demand	NOUN
cblr-13004	59	22	for	for	ADP
cblr-13004	59	23	a	a	DET
cblr-13004	59	24	decarbonized	decarbonized	ADJ
cblr-13004	59	25	economy	economy	NOUN
cblr-13004	59	26	,	,	PUNCT
cblr-13004	59	27	28	28	NUM
cblr-13004	59	28	hastings	hasting	NOUN
cblr-13004	59	29	env’t	env’t	NUM
cblr-13004	59	30	l.j	l.j	PROPN
cblr-13004	59	31	.	.	PROPN
cblr-13004	59	32	191	191	NUM
cblr-13004	59	33	,	,	PUNCT
cblr-13004	59	34	208–09	208–09	NUM
cblr-13004	59	35	(	(	PUNCT
cblr-13004	59	36	2022	2022	NUM
cblr-13004	59	37	)	)	PUNCT
cblr-13004	59	38	;	;	PUNCT
cblr-13004	59	39	cristina	cristina	PROPN
cblr-13004	59	40	m.	m.	PROPN
cblr-13004	59	41	banahan	banahan	PROPN
cblr-13004	59	42	,	,	PUNCT
cblr-13004	59	43	the	the	DET
cblr-13004	59	44	bond	bond	NOUN
cblr-13004	59	45	villains	villain	NOUN
cblr-13004	59	46	of	of	ADP
cblr-13004	59	47	green	green	ADJ
cblr-13004	59	48	investment	investment	NOUN
cblr-13004	59	49	:	:	PUNCT
cblr-13004	59	50	why	why	SCONJ
cblr-13004	59	51	an	an	DET
cblr-13004	59	52	unregulated	unregulated	ADJ
cblr-13004	59	53	securities	security	NOUN
cblr-13004	59	54	market	market	NOUN
cblr-13004	59	55	needs	need	VERB
cblr-13004	59	56	government	government	NOUN
cblr-13004	59	57	to	to	PART
cblr-13004	59	58	lay	lay	VERB
cblr-13004	59	59	down	down	ADP
cblr-13004	59	60	the	the	DET
cblr-13004	59	61	law	law	NOUN
cblr-13004	59	62	,	,	PUNCT
cblr-13004	59	63	43	43	NUM
cblr-13004	59	64	vt	vt	PROPN
cblr-13004	59	65	.	.	PUNCT
cblr-13004	59	66	l.	l.	PROPN
cblr-13004	59	67	rev	rev	PROPN
cblr-13004	59	68	.	.	PROPN
cblr-13004	59	69	841	841	NUM
cblr-13004	59	70	,	,	PUNCT
cblr-13004	59	71	865–66	865–66	NUM
cblr-13004	59	72	(	(	PUNCT
cblr-13004	59	73	2019	2019	NUM
cblr-13004	59	74	)	)	PUNCT
cblr-13004	59	75	;	;	PUNCT
cblr-13004	59	76	stephen	stephen	PROPN
cblr-13004	59	77	kim	kim	PROPN
cblr-13004	59	78	park	park	PROPN
cblr-13004	59	79	,	,	PUNCT
cblr-13004	59	80	investors	investor	NOUN
cblr-13004	59	81	as	as	ADP
cblr-13004	59	82	regulators	regulator	NOUN
cblr-13004	59	83	:	:	PUNCT
cblr-13004	59	84	green	green	ADJ
cblr-13004	59	85	bonds	bond	NOUN
cblr-13004	59	86	and	and	CCONJ
cblr-13004	59	87	the	the	DET
cblr-13004	59	88	governance	governance	NOUN
cblr-13004	59	89	challenges	challenge	NOUN
cblr-13004	59	90	of	of	ADP
cblr-13004	59	91	the	the	DET
cblr-13004	59	92	sustainable	sustainable	ADJ
cblr-13004	59	93	finance	finance	NOUN
cblr-13004	59	94	revolution	revolution	NOUN
cblr-13004	59	95	,	,	PUNCT
cblr-13004	59	96	54	54	NUM
cblr-13004	59	97	stan	stan	PROPN
cblr-13004	59	98	.	.	PUNCT
cblr-13004	60	1	j.	j.	PROPN
cblr-13004	60	2	int’l	int’l	PROPN
cblr-13004	60	3	l.	l.	PROPN
cblr-13004	60	4	1	1	NUM
cblr-13004	60	5	,	,	PUNCT
cblr-13004	60	6	44	44	NUM
cblr-13004	60	7	(	(	PUNCT
cblr-13004	60	8	2018	2018	NUM
cblr-13004	60	9	)	)	PUNCT
cblr-13004	60	10	.	.	PUNCT
cblr-13004	61	1	9	9	NUM
cblr-13004	61	2	see	see	VERB
cblr-13004	61	3	paul	paul	PROPN
cblr-13004	61	4	rose	rise	VERB
cblr-13004	61	5	,	,	PUNCT
cblr-13004	61	6	sustainability	sustainability	NOUN
cblr-13004	61	7	verification	verification	NOUN
cblr-13004	61	8	,	,	PUNCT
cblr-13004	61	9	72	72	NUM
cblr-13004	61	10	am	am	NOUN
cblr-13004	61	11	.	.	PUNCT
cblr-13004	62	1	u.	u.	PROPN
cblr-13004	62	2	l.	l.	PROPN
cblr-13004	62	3	rev	rev	PROPN
cblr-13004	62	4	.	.	PROPN
cblr-13004	62	5	1017	1017	NUM
cblr-13004	62	6	,	,	PUNCT
cblr-13004	62	7	1055–65	1055–65	NUM
cblr-13004	62	8	(	(	PUNCT
cblr-13004	62	9	2022	2022	NUM
cblr-13004	62	10	)	)	PUNCT
cblr-13004	63	1	[	[	X
cblr-13004	63	2	hereinafter	hereinafter	NOUN
cblr-13004	63	3	verification	verification	NOUN
cblr-13004	63	4	]	]	PUNCT
cblr-13004	63	5	;	;	PUNCT
cblr-13004	63	6	paul	paul	PROPN
cblr-13004	63	7	rose	rise	VERB
cblr-13004	63	8	,	,	PUNCT
cblr-13004	63	9	certifying	certify	VERB
cblr-13004	63	10	the	the	DET
cblr-13004	63	11	‘	'	PUNCT
cblr-13004	63	12	climate	climate	NOUN
cblr-13004	63	13	’	'	PUNCT
cblr-13004	63	14	in	in	ADP
cblr-13004	63	15	climate	climate	NOUN
cblr-13004	63	16	bonds	bond	NOUN
cblr-13004	63	17	,	,	PUNCT
cblr-13004	63	18	14	14	NUM
cblr-13004	63	19	cap	cap	NOUN
cblr-13004	63	20	.	.	PUNCT
cblr-13004	64	1	mkts	mkts	NOUN
cblr-13004	64	2	.	.	PUNCT
cblr-13004	65	1	l.j	l.j	PROPN
cblr-13004	65	2	.	.	PROPN
cblr-13004	65	3	59	59	NUM
cblr-13004	65	4	,	,	PUNCT
cblr-13004	65	5	70–71	70–71	NUM
cblr-13004	65	6	(	(	PUNCT
cblr-13004	65	7	2019	2019	NUM
cblr-13004	65	8	)	)	PUNCT
cblr-13004	66	1	[	[	X
cblr-13004	66	2	hereinafter	hereinafter	NOUN
cblr-13004	66	3	certifying	certify	VERB
cblr-13004	66	4	]	]	PUNCT
cblr-13004	66	5	.	.	PUNCT
cblr-13004	67	1	10	10	NUM
cblr-13004	67	2	see	see	VERB
cblr-13004	67	3	quinn	quinn	PROPN
cblr-13004	67	4	curtis	curtis	PROPN
cblr-13004	67	5	,	,	PUNCT
cblr-13004	67	6	mark	mark	PROPN
cblr-13004	67	7	weidemaier	weidemai	ADJ
cblr-13004	67	8	&	&	CCONJ
cblr-13004	67	9	mitu	mitu	PROPN
cblr-13004	67	10	gulati	gulati	PROPN
cblr-13004	67	11	,	,	PUNCT
cblr-13004	67	12	green	green	ADJ
cblr-13004	67	13	bonds	bond	NOUN
cblr-13004	67	14	,	,	PUNCT
cblr-13004	67	15	empty	empty	ADJ
cblr-13004	67	16	promises	promise	NOUN
cblr-13004	67	17	,	,	PUNCT
cblr-13004	67	18	102	102	NUM
cblr-13004	67	19	n.c	n.c	PROPN
cblr-13004	67	20	.	.	PROPN
cblr-13004	67	21	l.	l.	PROPN
cblr-13004	67	22	rev	rev	PROPN
cblr-13004	67	23	.	.	PROPN
cblr-13004	67	24	131	131	NUM
cblr-13004	67	25	,	,	PUNCT
cblr-13004	67	26	131	131	NUM
cblr-13004	67	27	,	,	PUNCT
cblr-13004	67	28	168–70	168–70	PROPN
cblr-13004	67	29	(	(	PUNCT
cblr-13004	67	30	2023	2023	NUM
cblr-13004	67	31	)	)	PUNCT
cblr-13004	67	32	.	.	PUNCT
cblr-13004	68	1	11	11	NUM
cblr-13004	68	2	see	see	VERB
cblr-13004	68	3	,	,	PUNCT
cblr-13004	68	4	e.g.	e.g.	ADV
cblr-13004	68	5	,	,	PUNCT
cblr-13004	68	6	park	park	NOUN
cblr-13004	68	7	,	,	PUNCT
cblr-13004	68	8	supra	supra	PROPN
cblr-13004	68	9	note	note	PROPN
cblr-13004	68	10	8	8	NUM
cblr-13004	68	11	,	,	PUNCT
cblr-13004	68	12	at	at	ADP
cblr-13004	68	13	45	45	NUM
cblr-13004	68	14	(	(	PUNCT
cblr-13004	68	15	recommending	recommend	VERB
cblr-13004	68	16	government	government	NOUN
cblr-13004	68	17	greenbond	greenbond	NOUN
cblr-13004	68	18	labeling	labeling	NOUN
cblr-13004	68	19	that	that	PRON
cblr-13004	68	20	incorporates	incorporate	VERB
cblr-13004	68	21	definitions	definition	NOUN
cblr-13004	68	22	from	from	ADP
cblr-13004	68	23	the	the	DET
cblr-13004	68	24	climate	climate	NOUN
cblr-13004	68	25	bonds	bond	NOUN
cblr-13004	68	26	initiative	initiative	NOUN
cblr-13004	68	27	,	,	PUNCT
cblr-13004	68	28	a	a	DET
cblr-13004	68	29	nonprofit	nonprofit	NOUN
cblr-13004	68	30	that	that	PRON
cblr-13004	68	31	promotes	promote	VERB
cblr-13004	68	32	green	green	ADJ
cblr-13004	68	33	bonds	bond	NOUN
cblr-13004	68	34	)	)	PUNCT
cblr-13004	68	35	;	;	PUNCT
cblr-13004	68	36	rose	rise	VERB
cblr-13004	68	37	,	,	PUNCT
cblr-13004	68	38	verification	verification	NOUN
cblr-13004	68	39	,	,	PUNCT
cblr-13004	68	40	supra	supra	PROPN
cblr-13004	68	41	note	note	NOUN
cblr-13004	68	42	https://www.climatebonds.net/files/files/paris_investor_statement_9dec15.pdf	https://www.climatebonds.net/files/files/paris_investor_statement_9dec15.pdf	NOUN
cblr-13004	68	43	https://www.climatebonds.net/files/files/paris_investor_statement_9dec15.pdf	https://www.climatebonds.net/files/files/paris_investor_statement_9dec15.pdf	NOUN
cblr-13004	68	44	https://perma.cc/3zwq-nprl	https://perma.cc/3zwq-nprl	PROPN
cblr-13004	68	45	206	206	NUM
cblr-13004	68	46	columbia	columbia	PROPN
cblr-13004	68	47	business	business	NOUN
cblr-13004	68	48	law	law	PROPN
cblr-13004	68	49	review	review	NOUN
cblr-13004	68	50	[	[	X
cblr-13004	68	51	vol	vol	NOUN
cblr-13004	68	52	.	.	NOUN
cblr-13004	68	53	2024	2024	NUM
cblr-13004	68	54	all	all	DET
cblr-13004	68	55	these	these	DET
cblr-13004	68	56	efforts	effort	NOUN
cblr-13004	68	57	depend	depend	VERB
cblr-13004	68	58	on	on	ADP
cblr-13004	68	59	some	some	DET
cblr-13004	68	60	way	way	NOUN
cblr-13004	68	61	of	of	ADP
cblr-13004	68	62	checking	check	VERB
cblr-13004	68	63	how	how	SCONJ
cblr-13004	68	64	green	green	ADJ
cblr-13004	68	65	-	-	PUNCT
cblr-13004	68	66	bond	bond	NOUN
cblr-13004	68	67	funds	fund	NOUN
cblr-13004	68	68	are	be	AUX
cblr-13004	68	69	used	use	VERB
cblr-13004	68	70	.	.	PUNCT
cblr-13004	69	1	even	even	ADV
cblr-13004	69	2	if	if	SCONJ
cblr-13004	69	3	all	all	DET
cblr-13004	69	4	the	the	DET
cblr-13004	69	5	suggested	suggested	ADJ
cblr-13004	69	6	reforms	reform	NOUN
cblr-13004	69	7	are	be	AUX
cblr-13004	69	8	adopted	adopt	VERB
cblr-13004	69	9	and	and	CCONJ
cblr-13004	69	10	succeed	succeed	VERB
cblr-13004	69	11	,	,	PUNCT
cblr-13004	69	12	so	so	SCONJ
cblr-13004	69	13	that	that	SCONJ
cblr-13004	69	14	the	the	DET
cblr-13004	69	15	market	market	NOUN
cblr-13004	69	16	has	have	VERB
cblr-13004	69	17	a	a	DET
cblr-13004	69	18	strong	strong	ADJ
cblr-13004	69	19	definition	definition	NOUN
cblr-13004	69	20	of	of	ADP
cblr-13004	69	21	“	"	PUNCT
cblr-13004	69	22	green	green	ADJ
cblr-13004	69	23	,	,	PUNCT
cblr-13004	69	24	”	"	PUNCT
cblr-13004	69	25	backed	back	VERB
cblr-13004	69	26	by	by	ADP
cblr-13004	69	27	enforceable	enforceable	ADJ
cblr-13004	69	28	contract	contract	NOUN
cblr-13004	69	29	terms	term	NOUN
cblr-13004	69	30	and	and	CCONJ
cblr-13004	69	31	sound	sound	ADJ
cblr-13004	69	32	verification	verification	NOUN
cblr-13004	69	33	that	that	PRON
cblr-13004	69	34	issuers	issuer	NOUN
cblr-13004	69	35	say	say	VERB
cblr-13004	69	36	they	they	PRON
cblr-13004	69	37	plan	plan	VERB
cblr-13004	69	38	to	to	PART
cblr-13004	69	39	use	use	VERB
cblr-13004	69	40	proceeds	proceed	NOUN
cblr-13004	69	41	for	for	ADP
cblr-13004	69	42	green	green	ADJ
cblr-13004	69	43	purposes	purpose	NOUN
cblr-13004	69	44	,	,	PUNCT
cblr-13004	69	45	that	that	PRON
cblr-13004	69	46	will	will	AUX
cblr-13004	69	47	all	all	PRON
cblr-13004	69	48	be	be	AUX
cblr-13004	69	49	of	of	ADP
cblr-13004	69	50	limited	limited	ADJ
cblr-13004	69	51	use	use	NOUN
cblr-13004	69	52	if	if	SCONJ
cblr-13004	69	53	issuers	issuer	NOUN
cblr-13004	69	54	can	can	AUX
cblr-13004	69	55	simply	simply	ADV
cblr-13004	69	56	spend	spend	VERB
cblr-13004	69	57	the	the	DET
cblr-13004	69	58	funds	fund	NOUN
cblr-13004	69	59	on	on	ADP
cblr-13004	69	60	whatever	whatever	PRON
cblr-13004	69	61	they	they	PRON
cblr-13004	69	62	want	want	VERB
cblr-13004	69	63	without	without	ADP
cblr-13004	69	64	being	be	AUX
cblr-13004	69	65	detected	detect	VERB
cblr-13004	69	66	.	.	PUNCT
cblr-13004	70	1	the	the	DET
cblr-13004	70	2	prevailing	prevail	VERB
cblr-13004	70	3	green	green	ADJ
cblr-13004	70	4	-	-	PUNCT
cblr-13004	70	5	bond	bond	NOUN
cblr-13004	70	6	standards	standard	NOUN
cblr-13004	70	7	recognize	recognize	VERB
cblr-13004	70	8	this	this	PRON
cblr-13004	70	9	and	and	CCONJ
cblr-13004	70	10	require	require	VERB
cblr-13004	70	11	issuers	issuer	NOUN
cblr-13004	70	12	to	to	PART
cblr-13004	70	13	report	report	VERB
cblr-13004	70	14	on	on	ADP
cblr-13004	70	15	how	how	SCONJ
cblr-13004	70	16	they	they	PRON
cblr-13004	70	17	use	use	VERB
cblr-13004	70	18	green	green	ADJ
cblr-13004	70	19	-	-	PUNCT
cblr-13004	70	20	bond	bond	NOUN
cblr-13004	70	21	funds.12	funds.12	NOUN
cblr-13004	70	22	this	this	DET
cblr-13004	70	23	article	article	NOUN
cblr-13004	70	24	is	be	AUX
cblr-13004	70	25	the	the	DET
cblr-13004	70	26	first	first	ADJ
cblr-13004	70	27	piece	piece	NOUN
cblr-13004	70	28	of	of	ADP
cblr-13004	70	29	legal	legal	ADJ
cblr-13004	70	30	scholarship	scholarship	NOUN
cblr-13004	70	31	to	to	PART
cblr-13004	70	32	address	address	VERB
cblr-13004	70	33	how	how	SCONJ
cblr-13004	70	34	this	this	DET
cblr-13004	70	35	reporting	reporting	NOUN
cblr-13004	70	36	requirement	requirement	NOUN
cblr-13004	70	37	is	be	AUX
cblr-13004	70	38	working	work	VERB
cblr-13004	70	39	in	in	ADP
cblr-13004	70	40	practice.13	practice.13	PROPN
cblr-13004	70	41	the	the	DET
cblr-13004	70	42	author	author	NOUN
cblr-13004	70	43	,	,	PUNCT
cblr-13004	70	44	together	together	ADV
cblr-13004	70	45	with	with	ADP
cblr-13004	70	46	research	research	NOUN
cblr-13004	70	47	assistants	assistant	NOUN
cblr-13004	70	48	,	,	PUNCT
cblr-13004	70	49	used	use	VERB
cblr-13004	70	50	the	the	DET
cblr-13004	70	51	bloomberg	bloomberg	PROPN
cblr-13004	70	52	financial	financial	ADJ
cblr-13004	70	53	information	information	NOUN
cblr-13004	70	54	service	service	NOUN
cblr-13004	70	55	to	to	PART
cblr-13004	70	56	create	create	VERB
cblr-13004	70	57	a	a	DET
cblr-13004	70	58	dataset	dataset	NOUN
cblr-13004	70	59	of	of	ADP
cblr-13004	70	60	all	all	DET
cblr-13004	70	61	155	155	NUM
cblr-13004	70	62	us	us	PROPN
cblr-13004	70	63	-	-	PUNCT
cblr-13004	70	64	dollar	dollar	NOUN
cblr-13004	70	65	-	-	PUNCT
cblr-13004	70	66	denominated	denominate	VERB
cblr-13004	70	67	green	green	ADJ
cblr-13004	70	68	bonds	bond	NOUN
cblr-13004	70	69	from	from	ADP
cblr-13004	70	70	us	we	PRON
cblr-13004	70	71	corporate	corporate	ADJ
cblr-13004	70	72	issuers	issuer	NOUN
cblr-13004	70	73	over	over	ADP
cblr-13004	70	74	the	the	DET
cblr-13004	70	75	three	three	NUM
cblr-13004	70	76	-	-	PUNCT
cblr-13004	70	77	year	year	NOUN
cblr-13004	70	78	period	period	NOUN
cblr-13004	70	79	from	from	ADP
cblr-13004	70	80	june	june	PROPN
cblr-13004	70	81	1	1	NUM
cblr-13004	70	82	,	,	PUNCT
cblr-13004	70	83	2019	2019	NUM
cblr-13004	70	84	to	to	ADP
cblr-13004	70	85	may	may	PROPN
cblr-13004	70	86	31	31	NUM
cblr-13004	70	87	,	,	PUNCT
cblr-13004	70	88	2022	2022	NUM
cblr-13004	70	89	.	.	PUNCT
cblr-13004	71	1	the	the	DET
cblr-13004	71	2	team	team	NOUN
cblr-13004	71	3	then	then	ADV
cblr-13004	71	4	hand	hand	NOUN
cblr-13004	71	5	-	-	PUNCT
cblr-13004	71	6	collected	collect	VERB
cblr-13004	71	7	the	the	DET
cblr-13004	71	8	post	post	ADJ
cblr-13004	71	9	-	-	ADJ
cblr-13004	71	10	issuance	issuance	ADJ
cblr-13004	71	11	disclosures	disclosure	NOUN
cblr-13004	71	12	that	that	PRON
cblr-13004	71	13	could	could	AUX
cblr-13004	71	14	be	be	AUX
cblr-13004	71	15	located	locate	VERB
cblr-13004	71	16	,	,	PUNCT
cblr-13004	71	17	coded	code	VERB
cblr-13004	71	18	them	they	PRON
cblr-13004	71	19	for	for	ADP
cblr-13004	71	20	measures	measure	NOUN
cblr-13004	71	21	of	of	ADP
cblr-13004	71	22	9	9	NUM
cblr-13004	71	23	,	,	PUNCT
cblr-13004	71	24	at	at	ADP
cblr-13004	71	25	1081–85	1081–85	NUM
cblr-13004	71	26	(	(	PUNCT
cblr-13004	71	27	recommending	recommend	VERB
cblr-13004	71	28	imposition	imposition	NOUN
cblr-13004	71	29	of	of	ADP
cblr-13004	71	30	liability	liability	NOUN
cblr-13004	71	31	under	under	ADP
cblr-13004	71	32	section	section	NOUN
cblr-13004	71	33	11	11	NUM
cblr-13004	71	34	of	of	ADP
cblr-13004	71	35	the	the	DET
cblr-13004	71	36	securities	security	NOUN
cblr-13004	71	37	act	act	NOUN
cblr-13004	71	38	of	of	ADP
cblr-13004	71	39	1933	1933	NUM
cblr-13004	71	40	on	on	ADP
cblr-13004	71	41	green	green	ADJ
cblr-13004	71	42	-	-	PUNCT
cblr-13004	71	43	bond	bond	NOUN
cblr-13004	71	44	verifiers	verifier	NOUN
cblr-13004	71	45	)	)	PUNCT
cblr-13004	71	46	;	;	PUNCT
cblr-13004	71	47	curtis	curtis	PROPN
cblr-13004	71	48	et	et	PROPN
cblr-13004	71	49	al	al	PROPN
cblr-13004	71	50	.	.	PROPN
cblr-13004	71	51	,	,	PUNCT
cblr-13004	71	52	supra	supra	PROPN
cblr-13004	71	53	note	note	PROPN
cblr-13004	71	54	10	10	NUM
cblr-13004	71	55	,	,	PUNCT
cblr-13004	71	56	at	at	ADP
cblr-13004	71	57	170–78	170–78	NUM
cblr-13004	71	58	(	(	PUNCT
cblr-13004	71	59	recommending	recommend	VERB
cblr-13004	71	60	various	various	ADJ
cblr-13004	71	61	measures	measure	NOUN
cblr-13004	71	62	to	to	PART
cblr-13004	71	63	induce	induce	VERB
cblr-13004	71	64	green	green	ADJ
cblr-13004	71	65	-	-	PUNCT
cblr-13004	71	66	bond	bond	NOUN
cblr-13004	71	67	issuers	issuer	NOUN
cblr-13004	71	68	to	to	PART
cblr-13004	71	69	make	make	VERB
cblr-13004	71	70	enforceable	enforceable	ADJ
cblr-13004	71	71	promises	promise	NOUN
cblr-13004	71	72	of	of	ADP
cblr-13004	71	73	greenness	greenness	NOUN
cblr-13004	71	74	)	)	PUNCT
cblr-13004	71	75	.	.	PUNCT
cblr-13004	72	1	12	12	NUM
cblr-13004	72	2	see	see	VERB
cblr-13004	72	3	2021	2021	NUM
cblr-13004	72	4	green	green	ADJ
cblr-13004	72	5	bond	bond	NOUN
cblr-13004	72	6	principles	principle	NOUN
cblr-13004	72	7	,	,	PUNCT
cblr-13004	72	8	supra	supra	PROPN
cblr-13004	72	9	note	note	NOUN
cblr-13004	72	10	1	1	NUM
cblr-13004	72	11	,	,	PUNCT
cblr-13004	72	12	at	at	ADP
cblr-13004	72	13	6	6	NUM
cblr-13004	72	14	.	.	NOUN
cblr-13004	72	15	13	13	NUM
cblr-13004	72	16	the	the	DET
cblr-13004	72	17	climate	climate	NOUN
cblr-13004	72	18	bonds	bond	NOUN
cblr-13004	72	19	initiative	initiative	NOUN
cblr-13004	72	20	has	have	AUX
cblr-13004	72	21	published	publish	VERB
cblr-13004	72	22	three	three	NUM
cblr-13004	72	23	reports	report	NOUN
cblr-13004	72	24	on	on	ADP
cblr-13004	72	25	postissuance	postissuance	NOUN
cblr-13004	72	26	reporting	reporting	NOUN
cblr-13004	72	27	in	in	ADP
cblr-13004	72	28	the	the	DET
cblr-13004	72	29	global	global	ADJ
cblr-13004	72	30	green	green	ADJ
cblr-13004	72	31	-	-	PUNCT
cblr-13004	72	32	bond	bond	NOUN
cblr-13004	72	33	market	market	NOUN
cblr-13004	72	34	,	,	PUNCT
cblr-13004	72	35	most	most	ADV
cblr-13004	72	36	recently	recently	ADV
cblr-13004	72	37	in	in	ADP
cblr-13004	72	38	2021	2021	NUM
cblr-13004	72	39	.	.	PUNCT
cblr-13004	73	1	see	see	VERB
cblr-13004	73	2	climate	climate	NOUN
cblr-13004	73	3	bonds	bond	NOUN
cblr-13004	73	4	initiative	initiative	NOUN
cblr-13004	73	5	,	,	PUNCT
cblr-13004	73	6	post	post	ADJ
cblr-13004	73	7	-	-	ADJ
cblr-13004	73	8	issuance	issuance	ADJ
cblr-13004	73	9	reporting	reporting	NOUN
cblr-13004	73	10	in	in	ADP
cblr-13004	73	11	the	the	DET
cblr-13004	73	12	green	green	ADJ
cblr-13004	73	13	bond	bond	NOUN
cblr-13004	73	14	market	market	NOUN
cblr-13004	73	15	(	(	PUNCT
cblr-13004	73	16	2021	2021	NUM
cblr-13004	73	17	)	)	PUNCT
cblr-13004	74	1	[	[	X
cblr-13004	74	2	hereinafter	hereinafter	NOUN
cblr-13004	74	3	cbi	cbi	PROPN
cblr-13004	74	4	2021	2021	NUM
cblr-13004	74	5	report	report	NOUN
cblr-13004	74	6	]	]	X
cblr-13004	74	7	;	;	PUNCT
cblr-13004	74	8	climate	climate	NOUN
cblr-13004	74	9	bonds	bond	NOUN
cblr-13004	74	10	initiative	initiative	NOUN
cblr-13004	74	11	,	,	PUNCT
cblr-13004	74	12	post	post	ADJ
cblr-13004	74	13	-	-	ADJ
cblr-13004	74	14	issuance	issuance	ADJ
cblr-13004	74	15	reporting	reporting	NOUN
cblr-13004	74	16	in	in	ADP
cblr-13004	74	17	the	the	DET
cblr-13004	74	18	green	green	ADJ
cblr-13004	74	19	bond	bond	NOUN
cblr-13004	74	20	market	market	NOUN
cblr-13004	74	21	(	(	PUNCT
cblr-13004	74	22	2019	2019	NUM
cblr-13004	74	23	)	)	PUNCT
cblr-13004	75	1	[	[	X
cblr-13004	75	2	hereinafter	hereinafter	NOUN
cblr-13004	75	3	cbi	cbi	PROPN
cblr-13004	75	4	2019	2019	NUM
cblr-13004	75	5	report	report	NOUN
cblr-13004	75	6	]	]	X
cblr-13004	75	7	;	;	PUNCT
cblr-13004	75	8	climate	climate	NOUN
cblr-13004	75	9	bonds	bond	NOUN
cblr-13004	75	10	initiative	initiative	NOUN
cblr-13004	75	11	,	,	PUNCT
cblr-13004	75	12	post	post	ADJ
cblr-13004	75	13	-	-	ADJ
cblr-13004	75	14	issuance	issuance	ADJ
cblr-13004	75	15	reporting	reporting	NOUN
cblr-13004	75	16	in	in	ADP
cblr-13004	75	17	the	the	DET
cblr-13004	75	18	green	green	ADJ
cblr-13004	75	19	bond	bond	NOUN
cblr-13004	75	20	market	market	NOUN
cblr-13004	75	21	(	(	PUNCT
cblr-13004	75	22	2017	2017	NUM
cblr-13004	75	23	)	)	PUNCT
cblr-13004	75	24	.	.	PUNCT
cblr-13004	76	1	it	it	PRON
cblr-13004	76	2	also	also	ADV
cblr-13004	76	3	published	publish	VERB
cblr-13004	76	4	a	a	DET
cblr-13004	76	5	report	report	NOUN
cblr-13004	76	6	in	in	ADP
cblr-13004	76	7	2022	2022	NUM
cblr-13004	76	8	on	on	ADP
cblr-13004	76	9	post	post	ADJ
cblr-13004	76	10	-	-	ADJ
cblr-13004	76	11	issuance	issuance	ADJ
cblr-13004	76	12	reporting	reporting	NOUN
cblr-13004	76	13	in	in	ADP
cblr-13004	76	14	the	the	DET
cblr-13004	76	15	chinese	chinese	ADJ
cblr-13004	76	16	green	green	ADJ
cblr-13004	76	17	-	-	PUNCT
cblr-13004	76	18	bond	bond	NOUN
cblr-13004	76	19	market	market	NOUN
cblr-13004	76	20	.	.	PUNCT
cblr-13004	77	1	see	see	VERB
cblr-13004	77	2	climate	climate	NOUN
cblr-13004	77	3	bonds	bond	NOUN
cblr-13004	77	4	initiative	initiative	NOUN
cblr-13004	77	5	,	,	PUNCT
cblr-13004	77	6	post	post	ADJ
cblr-13004	77	7	-	-	ADJ
cblr-13004	77	8	issuance	issuance	ADJ
cblr-13004	77	9	reporting	reporting	NOUN
cblr-13004	77	10	in	in	ADP
cblr-13004	77	11	china	china	PROPN
cblr-13004	77	12	’s	’s	PART
cblr-13004	77	13	green	green	ADJ
cblr-13004	77	14	bond	bond	NOUN
cblr-13004	77	15	market	market	NOUN
cblr-13004	77	16	(	(	PUNCT
cblr-13004	77	17	2022	2022	NUM
cblr-13004	77	18	)	)	PUNCT
cblr-13004	77	19	.	.	PUNCT
cblr-13004	78	1	these	these	DET
cblr-13004	78	2	reports	report	NOUN
cblr-13004	78	3	,	,	PUNCT
cblr-13004	78	4	which	which	PRON
cblr-13004	78	5	use	use	VERB
cblr-13004	78	6	older	old	ADJ
cblr-13004	78	7	data	datum	NOUN
cblr-13004	78	8	,	,	PUNCT
cblr-13004	78	9	do	do	AUX
cblr-13004	78	10	not	not	PART
cblr-13004	78	11	focus	focus	VERB
cblr-13004	78	12	primarily	primarily	ADV
cblr-13004	78	13	on	on	ADP
cblr-13004	78	14	the	the	DET
cblr-13004	78	15	us	us	PROPN
cblr-13004	78	16	market	market	NOUN
cblr-13004	78	17	or	or	CCONJ
cblr-13004	78	18	the	the	DET
cblr-13004	78	19	role	role	NOUN
cblr-13004	78	20	of	of	ADP
cblr-13004	78	21	external	external	ADJ
cblr-13004	78	22	reviewers	reviewer	NOUN
cblr-13004	78	23	,	,	PUNCT
cblr-13004	78	24	and	and	CCONJ
cblr-13004	78	25	their	their	PRON
cblr-13004	78	26	findings	finding	NOUN
cblr-13004	78	27	about	about	ADP
cblr-13004	78	28	the	the	DET
cblr-13004	78	29	global	global	ADJ
cblr-13004	78	30	and	and	CCONJ
cblr-13004	78	31	chinese	chinese	ADJ
cblr-13004	78	32	markets	market	NOUN
cblr-13004	78	33	differ	differ	VERB
cblr-13004	78	34	in	in	ADP
cblr-13004	78	35	a	a	DET
cblr-13004	78	36	number	number	NOUN
cblr-13004	78	37	of	of	ADP
cblr-13004	78	38	respects	respect	NOUN
cblr-13004	78	39	from	from	ADP
cblr-13004	78	40	the	the	DET
cblr-13004	78	41	findings	finding	NOUN
cblr-13004	78	42	here	here	ADV
cblr-13004	78	43	about	about	ADP
cblr-13004	78	44	the	the	DET
cblr-13004	78	45	us	us	PROPN
cblr-13004	78	46	market	market	NOUN
cblr-13004	78	47	,	,	PUNCT
cblr-13004	78	48	including	include	VERB
cblr-13004	78	49	with	with	ADP
cblr-13004	78	50	respect	respect	NOUN
cblr-13004	78	51	to	to	ADP
cblr-13004	78	52	the	the	DET
cblr-13004	78	53	relationship	relationship	NOUN
cblr-13004	78	54	between	between	ADP
cblr-13004	78	55	pre	pre	ADJ
cblr-13004	78	56	-	-	ADJ
cblr-13004	78	57	issuance	issuance	ADJ
cblr-13004	78	58	external	external	ADJ
cblr-13004	78	59	review	review	NOUN
cblr-13004	78	60	and	and	CCONJ
cblr-13004	78	61	reporting	report	VERB
cblr-13004	78	62	quality	quality	NOUN
cblr-13004	78	63	.	.	PUNCT
cblr-13004	79	1	see	see	VERB
cblr-13004	79	2	cbi	cbi	PROPN
cblr-13004	79	3	2021	2021	NUM
cblr-13004	79	4	report	report	NOUN
cblr-13004	79	5	,	,	PUNCT
cblr-13004	79	6	supra	supra	PROPN
cblr-13004	79	7	,	,	PUNCT
cblr-13004	79	8	at	at	ADP
cblr-13004	79	9	9	9	NUM
cblr-13004	79	10	(	(	PUNCT
cblr-13004	79	11	finding	find	VERB
cblr-13004	79	12	a	a	DET
cblr-13004	79	13	“	"	PUNCT
cblr-13004	79	14	[	[	X
cblr-13004	79	15	c]lear	c]lear	INTJ
cblr-13004	79	16	positive	positive	ADJ
cblr-13004	79	17	correlation	correlation	NOUN
cblr-13004	79	18	between	between	ADP
cblr-13004	79	19	external	external	ADJ
cblr-13004	79	20	reviews	review	NOUN
cblr-13004	79	21	and	and	CCONJ
cblr-13004	79	22	reporting	reporting	NOUN
cblr-13004	79	23	”	"	PUNCT
cblr-13004	79	24	)	)	PUNCT
cblr-13004	79	25	;	;	PUNCT
cblr-13004	79	26	cbi	cbi	PROPN
cblr-13004	79	27	2019	2019	NUM
cblr-13004	79	28	report	report	NOUN
cblr-13004	79	29	,	,	PUNCT
cblr-13004	79	30	supra	supra	PROPN
cblr-13004	79	31	,	,	PUNCT
cblr-13004	79	32	at	at	ADP
cblr-13004	79	33	5	5	NUM
cblr-13004	79	34	(	(	PUNCT
cblr-13004	79	35	same	same	ADJ
cblr-13004	79	36	)	)	PUNCT
cblr-13004	79	37	.	.	PUNCT
cblr-13004	80	1	no	no	INTJ
cblr-13004	80	2	.	.	NOUN
cblr-13004	80	3	1	1	NUM
cblr-13004	80	4	]	]	X
cblr-13004	80	5	green	green	ADJ
cblr-13004	80	6	bond	bond	NOUN
cblr-13004	80	7	reporting	report	VERB
cblr-13004	80	8	207	207	NUM
cblr-13004	80	9	reporting	report	VERB
cblr-13004	80	10	quality	quality	NOUN
cblr-13004	80	11	,	,	PUNCT
cblr-13004	80	12	and	and	CCONJ
cblr-13004	80	13	analyzed	analyze	VERB
cblr-13004	80	14	them	they	PRON
cblr-13004	80	15	.	.	PUNCT
cblr-13004	81	1	some	some	DET
cblr-13004	81	2	type	type	NOUN
cblr-13004	81	3	of	of	ADP
cblr-13004	81	4	post	post	ADJ
cblr-13004	81	5	-	-	ADJ
cblr-13004	81	6	issuance	issuance	ADJ
cblr-13004	81	7	reporting	reporting	NOUN
cblr-13004	81	8	was	be	AUX
cblr-13004	81	9	found	find	VERB
cblr-13004	81	10	for	for	ADP
cblr-13004	81	11	around	around	ADV
cblr-13004	81	12	90	90	NUM
cblr-13004	81	13	%	%	NOUN
cblr-13004	81	14	of	of	ADP
cblr-13004	81	15	the	the	DET
cblr-13004	81	16	green	green	PROPN
cblr-13004	81	17	bonds.14	bonds.14	PROPN
cblr-13004	81	18	the	the	DET
cblr-13004	81	19	article	article	NOUN
cblr-13004	81	20	focuses	focus	VERB
cblr-13004	81	21	on	on	ADP
cblr-13004	81	22	two	two	NUM
cblr-13004	81	23	measures	measure	NOUN
cblr-13004	81	24	of	of	ADP
cblr-13004	81	25	reporting	report	VERB
cblr-13004	81	26	quality	quality	NOUN
cblr-13004	81	27	.	.	PUNCT
cblr-13004	82	1	one	one	NUM
cblr-13004	82	2	measure	measure	NOUN
cblr-13004	82	3	is	be	AUX
cblr-13004	82	4	attestation	attestation	NOUN
cblr-13004	82	5	:	:	PUNCT
cblr-13004	82	6	whether	whether	SCONJ
cblr-13004	82	7	a	a	DET
cblr-13004	82	8	third	third	ADJ
cblr-13004	82	9	party	party	NOUN
cblr-13004	82	10	certified	certify	VERB
cblr-13004	82	11	that	that	SCONJ
cblr-13004	82	12	the	the	DET
cblr-13004	82	13	issuer	issuer	NOUN
cblr-13004	82	14	fairly	fairly	ADV
cblr-13004	82	15	reported	report	VERB
cblr-13004	82	16	its	its	PRON
cblr-13004	82	17	use	use	NOUN
cblr-13004	82	18	of	of	ADP
cblr-13004	82	19	the	the	DET
cblr-13004	82	20	funds	fund	NOUN
cblr-13004	82	21	.	.	PUNCT
cblr-13004	83	1	less	less	ADJ
cblr-13004	83	2	than	than	ADP
cblr-13004	83	3	70	70	NUM
cblr-13004	83	4	%	%	NOUN
cblr-13004	83	5	of	of	ADP
cblr-13004	83	6	green	green	ADJ
cblr-13004	83	7	bonds	bond	NOUN
cblr-13004	83	8	in	in	ADP
cblr-13004	83	9	the	the	DET
cblr-13004	83	10	dataset	dataset	NOUN
cblr-13004	83	11	had	have	AUX
cblr-13004	83	12	attested	attest	VERB
cblr-13004	83	13	reporting.15another	reporting.15another	ADP
cblr-13004	83	14	measure	measure	NOUN
cblr-13004	83	15	is	be	AUX
cblr-13004	83	16	specificity	specificity	NOUN
cblr-13004	83	17	:	:	PUNCT
cblr-13004	83	18	whether	whether	SCONJ
cblr-13004	83	19	the	the	DET
cblr-13004	83	20	issuer	issuer	NOUN
cblr-13004	83	21	described	describe	VERB
cblr-13004	83	22	the	the	DET
cblr-13004	83	23	use	use	NOUN
cblr-13004	83	24	of	of	ADP
cblr-13004	83	25	proceeds	proceed	NOUN
cblr-13004	83	26	in	in	ADP
cblr-13004	83	27	enough	enough	ADJ
cblr-13004	83	28	detail	detail	NOUN
cblr-13004	83	29	for	for	SCONJ
cblr-13004	83	30	the	the	DET
cblr-13004	83	31	user	user	NOUN
cblr-13004	83	32	to	to	PART
cblr-13004	83	33	determine	determine	VERB
cblr-13004	83	34	what	what	PRON
cblr-13004	83	35	projects	project	VERB
cblr-13004	83	36	the	the	DET
cblr-13004	83	37	proceeds	proceed	NOUN
cblr-13004	83	38	were	be	AUX
cblr-13004	83	39	spent	spend	VERB
cblr-13004	83	40	on	on	ADP
cblr-13004	83	41	.	.	PUNCT
cblr-13004	84	1	around	around	ADV
cblr-13004	84	2	60	60	NUM
cblr-13004	84	3	%	%	NOUN
cblr-13004	84	4	of	of	ADP
cblr-13004	84	5	issues	issue	NOUN
cblr-13004	84	6	reported	report	VERB
cblr-13004	84	7	allocation	allocation	NOUN
cblr-13004	84	8	at	at	ADP
cblr-13004	84	9	this	this	DET
cblr-13004	84	10	“	"	PUNCT
cblr-13004	84	11	project	project	NOUN
cblr-13004	84	12	level	level	NOUN
cblr-13004	84	13	”	"	PUNCT
cblr-13004	84	14	of	of	ADP
cblr-13004	84	15	detail;16	detail;16	PROPN
cblr-13004	84	16	the	the	DET
cblr-13004	84	17	others	other	NOUN
cblr-13004	84	18	either	either	CCONJ
cblr-13004	84	19	do	do	AUX
cblr-13004	84	20	not	not	PART
cblr-13004	84	21	report	report	VERB
cblr-13004	84	22	or	or	CCONJ
cblr-13004	84	23	report	report	VERB
cblr-13004	84	24	at	at	ADP
cblr-13004	84	25	a	a	DET
cblr-13004	84	26	general	general	ADJ
cblr-13004	84	27	level	level	NOUN
cblr-13004	84	28	,	,	PUNCT
cblr-13004	84	29	such	such	ADJ
cblr-13004	84	30	as	as	ADP
cblr-13004	84	31	asserting	assert	VERB
cblr-13004	84	32	that	that	SCONJ
cblr-13004	84	33	the	the	DET
cblr-13004	84	34	issuer	issuer	NOUN
cblr-13004	84	35	used	use	VERB
cblr-13004	84	36	the	the	DET
cblr-13004	84	37	proceeds	proceed	NOUN
cblr-13004	84	38	for	for	ADP
cblr-13004	84	39	“	"	PUNCT
cblr-13004	84	40	wind	wind	NOUN
cblr-13004	84	41	power	power	NOUN
cblr-13004	84	42	generation	generation	NOUN
cblr-13004	84	43	.	.	PUNCT
cblr-13004	85	1	”17	”17	PROPN
cblr-13004	86	1	the	the	DET
cblr-13004	86	2	author	author	NOUN
cblr-13004	86	3	explored	explore	VERB
cblr-13004	86	4	relationships	relationship	NOUN
cblr-13004	86	5	in	in	ADP
cblr-13004	86	6	the	the	DET
cblr-13004	86	7	data	datum	NOUN
cblr-13004	86	8	using	use	VERB
cblr-13004	86	9	a	a	DET
cblr-13004	86	10	number	number	NOUN
cblr-13004	86	11	of	of	ADP
cblr-13004	86	12	correlations	correlation	NOUN
cblr-13004	86	13	and	and	CCONJ
cblr-13004	86	14	regressions	regression	NOUN
cblr-13004	86	15	.	.	PUNCT
cblr-13004	87	1	key	key	ADJ
cblr-13004	87	2	findings	finding	NOUN
cblr-13004	87	3	here	here	ADV
cblr-13004	87	4	include	include	VERB
cblr-13004	87	5	:	:	PUNCT
cblr-13004	87	6	(	(	PUNCT
cblr-13004	87	7	1	1	X
cblr-13004	87	8	)	)	PUNCT
cblr-13004	87	9	more	more	ADV
cblr-13004	87	10	creditworthy	creditworthy	ADJ
cblr-13004	87	11	issuers	issuer	NOUN
cblr-13004	87	12	seem	seem	VERB
cblr-13004	87	13	to	to	PART
cblr-13004	87	14	provide	provide	VERB
cblr-13004	87	15	higher	high	ADJ
cblr-13004	87	16	-	-	PUNCT
cblr-13004	87	17	quality	quality	NOUN
cblr-13004	87	18	disclosure	disclosure	NOUN
cblr-13004	87	19	;	;	PUNCT
cblr-13004	87	20	(	(	PUNCT
cblr-13004	87	21	2	2	X
cblr-13004	87	22	)	)	PUNCT
cblr-13004	87	23	there	there	PRON
cblr-13004	87	24	is	be	VERB
cblr-13004	87	25	some	some	DET
cblr-13004	87	26	evidence	evidence	NOUN
cblr-13004	87	27	of	of	ADP
cblr-13004	87	28	a	a	DET
cblr-13004	87	29	negative	negative	ADJ
cblr-13004	87	30	relationship	relationship	NOUN
cblr-13004	87	31	between	between	ADP
cblr-13004	87	32	the	the	DET
cblr-13004	87	33	pre	pre	ADJ
cblr-13004	87	34	-	-	ADJ
cblr-13004	87	35	issuance	issuance	ADJ
cblr-13004	87	36	review	review	NOUN
cblr-13004	87	37	scholars	scholar	NOUN
cblr-13004	87	38	have	have	AUX
cblr-13004	87	39	focused	focus	VERB
cblr-13004	87	40	on	on	ADP
cblr-13004	87	41	and	and	CCONJ
cblr-13004	87	42	the	the	DET
cblr-13004	87	43	post	post	ADJ
cblr-13004	87	44	-	-	ADJ
cblr-13004	87	45	issuance	issuance	ADJ
cblr-13004	87	46	reporting	reporting	NOUN
cblr-13004	87	47	quality	quality	NOUN
cblr-13004	87	48	discussed	discuss	VERB
cblr-13004	87	49	here	here	ADV
cblr-13004	87	50	,	,	PUNCT
cblr-13004	87	51	and	and	CCONJ
cblr-13004	87	52	(	(	PUNCT
cblr-13004	87	53	3	3	X
cblr-13004	87	54	)	)	PUNCT
cblr-13004	87	55	there	there	PRON
cblr-13004	87	56	is	be	VERB
cblr-13004	87	57	limited	limited	ADJ
cblr-13004	87	58	support	support	NOUN
cblr-13004	87	59	for	for	ADP
cblr-13004	87	60	the	the	DET
cblr-13004	87	61	idea	idea	NOUN
cblr-13004	87	62	that	that	PRON
cblr-13004	87	63	repeat	repeat	VERB
cblr-13004	87	64	issuers	issuer	NOUN
cblr-13004	87	65	engage	engage	VERB
cblr-13004	87	66	in	in	ADP
cblr-13004	87	67	high	high	ADJ
cblr-13004	87	68	-	-	PUNCT
cblr-13004	87	69	quality	quality	NOUN
cblr-13004	87	70	reporting	reporting	NOUN
cblr-13004	87	71	to	to	PART
cblr-13004	87	72	build	build	VERB
cblr-13004	87	73	their	their	PRON
cblr-13004	87	74	reputation	reputation	NOUN
cblr-13004	87	75	for	for	ADP
cblr-13004	87	76	greenness.18	greenness.18	NOUN
cblr-13004	87	77	the	the	DET
cblr-13004	87	78	research	research	NOUN
cblr-13004	87	79	leads	lead	VERB
cblr-13004	87	80	to	to	ADP
cblr-13004	87	81	two	two	NUM
cblr-13004	87	82	policy	policy	NOUN
cblr-13004	87	83	proposals	proposal	NOUN
cblr-13004	87	84	:	:	PUNCT
cblr-13004	87	85	first	first	ADV
cblr-13004	87	86	,	,	PUNCT
cblr-13004	87	87	and	and	CCONJ
cblr-13004	87	88	most	most	ADV
cblr-13004	87	89	important	important	ADJ
cblr-13004	87	90	,	,	PUNCT
cblr-13004	87	91	icma	icma	NOUN
cblr-13004	87	92	should	should	AUX
cblr-13004	87	93	consider	consider	VERB
cblr-13004	87	94	requiring	require	VERB
cblr-13004	87	95	that	that	SCONJ
cblr-13004	87	96	green	green	ADJ
cblr-13004	87	97	-	-	PUNCT
cblr-13004	87	98	bond	bond	NOUN
cblr-13004	87	99	issuers	issuer	NOUN
cblr-13004	87	100	’	'	PUNCT
cblr-13004	87	101	statements	statement	NOUN
cblr-13004	87	102	about	about	ADP
cblr-13004	87	103	how	how	SCONJ
cblr-13004	87	104	they	they	PRON
cblr-13004	87	105	use	use	VERB
cblr-13004	87	106	bond	bond	NOUN
cblr-13004	87	107	proceeds	proceed	NOUN
cblr-13004	87	108	be	be	AUX
cblr-13004	87	109	14	14	NUM
cblr-13004	87	110	specifically	specifically	ADV
cblr-13004	87	111	,	,	PUNCT
cblr-13004	87	112	the	the	DET
cblr-13004	87	113	team	team	NOUN
cblr-13004	87	114	located	locate	VERB
cblr-13004	87	115	reporting	report	VERB
cblr-13004	87	116	for	for	ADP
cblr-13004	87	117	91	91	NUM
cblr-13004	87	118	%	%	NOUN
cblr-13004	87	119	of	of	ADP
cblr-13004	87	120	green	green	ADJ
cblr-13004	87	121	bonds	bond	NOUN
cblr-13004	87	122	by	by	ADP
cblr-13004	87	123	issue	issue	NOUN
cblr-13004	87	124	count	count	NOUN
cblr-13004	87	125	,	,	PUNCT
cblr-13004	87	126	accounting	account	VERB
cblr-13004	87	127	for	for	ADP
cblr-13004	87	128	94	94	NUM
cblr-13004	87	129	%	%	NOUN
cblr-13004	87	130	of	of	ADP
cblr-13004	87	131	dollar	dollar	NOUN
cblr-13004	87	132	volume	volume	NOUN
cblr-13004	87	133	.	.	PUNCT
cblr-13004	88	1	see	see	VERB
cblr-13004	88	2	discussion	discussion	NOUN
cblr-13004	88	3	infra	infra	NOUN
cblr-13004	88	4	part	part	NOUN
cblr-13004	88	5	iv	iv	NOUN
cblr-13004	88	6	.	.	PROPN
cblr-13004	88	7	15	15	NUM
cblr-13004	88	8	specifically	specifically	ADV
cblr-13004	88	9	,	,	PUNCT
cblr-13004	88	10	this	this	DET
cblr-13004	88	11	study	study	NOUN
cblr-13004	88	12	finds	find	VERB
cblr-13004	88	13	attestations	attestation	NOUN
cblr-13004	88	14	for	for	ADP
cblr-13004	88	15	66	66	NUM
cblr-13004	88	16	%	%	NOUN
cblr-13004	88	17	of	of	ADP
cblr-13004	88	18	us	we	PRON
cblr-13004	88	19	corporate	corporate	ADJ
cblr-13004	88	20	green	green	ADJ
cblr-13004	88	21	bonds	bond	NOUN
cblr-13004	88	22	by	by	ADP
cblr-13004	88	23	issue	issue	NOUN
cblr-13004	88	24	count	count	NOUN
cblr-13004	88	25	,	,	PUNCT
cblr-13004	88	26	covering	cover	VERB
cblr-13004	88	27	72	72	NUM
cblr-13004	88	28	%	%	NOUN
cblr-13004	88	29	of	of	ADP
cblr-13004	88	30	the	the	DET
cblr-13004	88	31	dollar	dollar	NOUN
cblr-13004	88	32	amount	amount	NOUN
cblr-13004	88	33	issued	issue	VERB
cblr-13004	88	34	.	.	PUNCT
cblr-13004	89	1	see	see	VERB
cblr-13004	89	2	discussion	discussion	NOUN
cblr-13004	89	3	infra	infra	NOUN
cblr-13004	89	4	part	part	NOUN
cblr-13004	89	5	i.	i.	NOUN
cblr-13004	89	6	for	for	ADP
cblr-13004	89	7	the	the	DET
cblr-13004	89	8	subset	subset	NOUN
cblr-13004	89	9	of	of	ADP
cblr-13004	89	10	green	green	ADJ
cblr-13004	89	11	bonds	bond	NOUN
cblr-13004	89	12	that	that	PRON
cblr-13004	89	13	have	have	VERB
cblr-13004	89	14	some	some	DET
cblr-13004	89	15	postissuance	postissuance	NOUN
cblr-13004	89	16	reporting	reporting	NOUN
cblr-13004	89	17	,	,	PUNCT
cblr-13004	89	18	the	the	DET
cblr-13004	89	19	fraction	fraction	NOUN
cblr-13004	89	20	attested	attest	VERB
cblr-13004	89	21	is	be	AUX
cblr-13004	89	22	73	73	NUM
cblr-13004	89	23	%	%	NOUN
cblr-13004	89	24	by	by	ADP
cblr-13004	89	25	issue	issue	NOUN
cblr-13004	89	26	count	count	NOUN
cblr-13004	89	27	and	and	CCONJ
cblr-13004	89	28	76	76	NUM
cblr-13004	89	29	%	%	NOUN
cblr-13004	89	30	by	by	ADP
cblr-13004	89	31	dollar	dollar	NOUN
cblr-13004	89	32	amount	amount	NOUN
cblr-13004	89	33	.	.	PUNCT
cblr-13004	90	1	i	i	PRON
cblr-13004	90	2	d.	d.	PROPN
cblr-13004	90	3	16	16	NUM
cblr-13004	90	4	specifically	specifically	ADV
cblr-13004	90	5	,	,	PUNCT
cblr-13004	90	6	58	58	NUM
cblr-13004	90	7	%	%	NOUN
cblr-13004	90	8	of	of	ADP
cblr-13004	90	9	green	green	ADJ
cblr-13004	90	10	bonds	bond	NOUN
cblr-13004	90	11	,	,	PUNCT
cblr-13004	90	12	reflecting	reflect	VERB
cblr-13004	90	13	57	57	NUM
cblr-13004	90	14	%	%	NOUN
cblr-13004	90	15	of	of	ADP
cblr-13004	90	16	dollar	dollar	NOUN
cblr-13004	90	17	volume	volume	NOUN
cblr-13004	90	18	,	,	PUNCT
cblr-13004	90	19	reported	report	VERB
cblr-13004	90	20	at	at	ADP
cblr-13004	90	21	the	the	DET
cblr-13004	90	22	project	project	NOUN
cblr-13004	90	23	level	level	NOUN
cblr-13004	90	24	.	.	PUNCT
cblr-13004	91	1	see	see	VERB
cblr-13004	91	2	discussion	discussion	NOUN
cblr-13004	91	3	infra	infra	NOUN
cblr-13004	91	4	section	section	NOUN
cblr-13004	91	5	iv.a.2	iv.a.2	PROPN
cblr-13004	91	6	.	.	PUNCT
cblr-13004	92	1	17	17	NUM
cblr-13004	92	2	see	see	VERB
cblr-13004	92	3	discussion	discussion	NOUN
cblr-13004	92	4	infra	infra	NOUN
cblr-13004	92	5	section	section	PROPN
cblr-13004	92	6	iv.a.2	iv.a.2	PROPN
cblr-13004	92	7	.	.	PUNCT
cblr-13004	93	1	18	18	NUM
cblr-13004	93	2	see	see	VERB
cblr-13004	93	3	discussion	discussion	NOUN
cblr-13004	93	4	infra	infra	NOUN
cblr-13004	93	5	section	section	NOUN
cblr-13004	93	6	iv.b	iv.b	PROPN
cblr-13004	93	7	.	.	PROPN
cblr-13004	94	1	208	208	NUM
cblr-13004	94	2	columbia	columbia	PROPN
cblr-13004	94	3	business	business	NOUN
cblr-13004	94	4	law	law	PROPN
cblr-13004	94	5	review	review	NOUN
cblr-13004	94	6	[	[	X
cblr-13004	94	7	vol	vol	NOUN
cblr-13004	94	8	.	.	NOUN
cblr-13004	94	9	2024	2024	NUM
cblr-13004	94	10	attested	attest	VERB
cblr-13004	94	11	by	by	ADP
cblr-13004	94	12	a	a	DET
cblr-13004	94	13	reliable	reliable	ADJ
cblr-13004	94	14	third	third	ADJ
cblr-13004	94	15	party.19	party.19	NOUN
cblr-13004	94	16	the	the	DET
cblr-13004	94	17	research	research	NOUN
cblr-13004	94	18	presented	present	VERB
cblr-13004	94	19	below	below	ADV
cblr-13004	94	20	indicates	indicate	VERB
cblr-13004	94	21	that	that	SCONJ
cblr-13004	94	22	issuers	issuer	NOUN
cblr-13004	94	23	do	do	AUX
cblr-13004	94	24	not	not	PART
cblr-13004	94	25	take	take	VERB
cblr-13004	94	26	this	this	DET
cblr-13004	94	27	currently	currently	ADV
cblr-13004	94	28	optional	optional	ADJ
cblr-13004	94	29	step	step	NOUN
cblr-13004	94	30	in	in	ADP
cblr-13004	94	31	a	a	DET
cblr-13004	94	32	fairly	fairly	ADV
cblr-13004	94	33	large	large	ADJ
cblr-13004	94	34	number	number	NOUN
cblr-13004	94	35	of	of	ADP
cblr-13004	94	36	cases.20	cases.20	NOUN
cblr-13004	94	37	but	but	CCONJ
cblr-13004	94	38	attestation	attestation	NOUN
cblr-13004	94	39	seems	seem	VERB
cblr-13004	94	40	even	even	ADV
cblr-13004	94	41	more	more	ADV
cblr-13004	94	42	important	important	ADJ
cblr-13004	94	43	than	than	ADP
cblr-13004	94	44	auditing	audit	VERB
cblr-13004	94	45	of	of	ADP
cblr-13004	94	46	financial	financial	ADJ
cblr-13004	94	47	statements	statement	NOUN
cblr-13004	94	48	.	.	PUNCT
cblr-13004	95	1	financial	financial	ADJ
cblr-13004	95	2	statements	statement	NOUN
cblr-13004	95	3	can	can	AUX
cblr-13004	95	4	help	help	VERB
cblr-13004	95	5	predict	predict	VERB
cblr-13004	95	6	payment	payment	NOUN
cblr-13004	95	7	default,21	default,21	NOUN
cblr-13004	95	8	but	but	CCONJ
cblr-13004	95	9	investors	investor	NOUN
cblr-13004	95	10	at	at	ADP
cblr-13004	95	11	least	least	ADJ
cblr-13004	95	12	can	can	AUX
cblr-13004	95	13	detect	detect	VERB
cblr-13004	95	14	payment	payment	NOUN
cblr-13004	95	15	default	default	NOUN
cblr-13004	95	16	when	when	SCONJ
cblr-13004	95	17	it	it	PRON
cblr-13004	95	18	happens	happen	VERB
cblr-13004	95	19	because	because	SCONJ
cblr-13004	95	20	they	they	PRON
cblr-13004	95	21	stop	stop	VERB
cblr-13004	95	22	receiving	receive	VERB
cblr-13004	95	23	payments	payment	NOUN
cblr-13004	95	24	.	.	PUNCT
cblr-13004	96	1	in	in	ADP
cblr-13004	96	2	the	the	DET
cblr-13004	96	3	case	case	NOUN
cblr-13004	96	4	of	of	ADP
cblr-13004	96	5	“	"	PUNCT
cblr-13004	96	6	green	green	ADJ
cblr-13004	96	7	default	default	NOUN
cblr-13004	96	8	,	,	PUNCT
cblr-13004	96	9	”	"	PUNCT
cblr-13004	96	10	where	where	SCONJ
cblr-13004	96	11	a	a	DET
cblr-13004	96	12	company	company	NOUN
cblr-13004	96	13	does	do	AUX
cblr-13004	96	14	not	not	PART
cblr-13004	96	15	spend	spend	VERB
cblr-13004	96	16	green	green	ADJ
cblr-13004	96	17	-	-	PUNCT
cblr-13004	96	18	bond	bond	NOUN
cblr-13004	96	19	proceeds	proceed	NOUN
cblr-13004	96	20	as	as	ADP
cblr-13004	96	21	intended	intend	VERB
cblr-13004	96	22	,	,	PUNCT
cblr-13004	96	23	investors	investor	NOUN
cblr-13004	96	24	may	may	AUX
cblr-13004	96	25	not	not	PART
cblr-13004	96	26	be	be	AUX
cblr-13004	96	27	able	able	ADJ
cblr-13004	96	28	to	to	PART
cblr-13004	96	29	detect	detect	VERB
cblr-13004	96	30	default	default	NOUN
cblr-13004	96	31	at	at	ADV
cblr-13004	96	32	all	all	ADV
cblr-13004	96	33	unless	unless	SCONJ
cblr-13004	96	34	they	they	PRON
cblr-13004	96	35	have	have	VERB
cblr-13004	96	36	some	some	DET
cblr-13004	96	37	way	way	NOUN
cblr-13004	96	38	of	of	ADP
cblr-13004	96	39	monitoring	monitor	VERB
cblr-13004	96	40	the	the	DET
cblr-13004	96	41	company	company	NOUN
cblr-13004	96	42	’s	’s	PART
cblr-13004	96	43	spending	spending	NOUN
cblr-13004	96	44	.	.	PUNCT
cblr-13004	97	1	that	that	DET
cblr-13004	97	2	inability	inability	NOUN
cblr-13004	97	3	to	to	PART
cblr-13004	97	4	detect	detect	VERB
cblr-13004	97	5	default	default	NOUN
cblr-13004	97	6	makes	make	VERB
cblr-13004	97	7	third	third	ADJ
cblr-13004	97	8	-	-	PUNCT
cblr-13004	97	9	party	party	NOUN
cblr-13004	97	10	attestation	attestation	NOUN
cblr-13004	97	11	even	even	ADV
cblr-13004	97	12	more	more	ADV
cblr-13004	97	13	important	important	ADJ
cblr-13004	97	14	.	.	PUNCT
cblr-13004	98	1	second	second	ADJ
cblr-13004	98	2	,	,	PUNCT
cblr-13004	98	3	icma	icma	NOUN
cblr-13004	98	4	should	should	AUX
cblr-13004	98	5	consider	consider	VERB
cblr-13004	98	6	requiring	require	VERB
cblr-13004	98	7	entities	entity	NOUN
cblr-13004	98	8	that	that	PRON
cblr-13004	98	9	check	check	VERB
cblr-13004	98	10	issuers	issuer	NOUN
cblr-13004	98	11	’	'	PUNCT
cblr-13004	98	12	green	green	ADJ
cblr-13004	98	13	intentions	intention	NOUN
cblr-13004	98	14	prior	prior	ADV
cblr-13004	98	15	to	to	ADP
cblr-13004	98	16	bond	bond	NOUN
cblr-13004	98	17	issuance	issuance	NOUN
cblr-13004	98	18	to	to	ADP
cblr-13004	98	19	:	:	PUNCT
cblr-13004	98	20	(	(	PUNCT
cblr-13004	98	21	1	1	X
cblr-13004	98	22	)	)	PUNCT
cblr-13004	98	23	monitor	monitor	NOUN
cblr-13004	98	24	issuers	issuer	NOUN
cblr-13004	98	25	’	'	PUNCT
cblr-13004	98	26	post	post	ADJ
cblr-13004	98	27	-	-	ADJ
cblr-13004	98	28	issuance	issuance	ADJ
cblr-13004	98	29	disclosure	disclosure	NOUN
cblr-13004	98	30	and	and	CCONJ
cblr-13004	98	31	(	(	PUNCT
cblr-13004	98	32	2	2	X
cblr-13004	98	33	)	)	PUNCT
cblr-13004	98	34	withdraw	withdraw	VERB
cblr-13004	98	35	their	their	PRON
cblr-13004	98	36	statements	statement	NOUN
cblr-13004	98	37	verifying	verify	VERB
cblr-13004	98	38	the	the	DET
cblr-13004	98	39	bond	bond	NOUN
cblr-13004	98	40	’s	’s	PART
cblr-13004	98	41	greenness	greenness	NOUN
cblr-13004	98	42	if	if	SCONJ
cblr-13004	98	43	disclosure	disclosure	NOUN
cblr-13004	98	44	is	be	AUX
cblr-13004	98	45	materially	materially	ADV
cblr-13004	98	46	deficient.22	deficient.22	VERB
cblr-13004	98	47	the	the	DET
cblr-13004	98	48	findings	finding	NOUN
cblr-13004	98	49	below	below	ADV
cblr-13004	98	50	indicate	indicate	VERB
cblr-13004	98	51	a	a	DET
cblr-13004	98	52	significant	significant	ADJ
cblr-13004	98	53	possibility	possibility	NOUN
cblr-13004	98	54	that	that	SCONJ
cblr-13004	98	55	a	a	DET
cblr-13004	98	56	fair	fair	ADJ
cblr-13004	98	57	number	number	NOUN
cblr-13004	98	58	of	of	ADP
cblr-13004	98	59	issuers	issuer	NOUN
cblr-13004	98	60	do	do	AUX
cblr-13004	98	61	not	not	PART
cblr-13004	98	62	provide	provide	VERB
cblr-13004	98	63	the	the	DET
cblr-13004	98	64	reporting	reporting	NOUN
cblr-13004	98	65	the	the	DET
cblr-13004	98	66	green	green	ADJ
cblr-13004	98	67	-	-	PUNCT
cblr-13004	98	68	bond	bond	NOUN
cblr-13004	98	69	standards	standard	NOUN
cblr-13004	98	70	require.23	require.23	VERB
cblr-13004	98	71	at	at	ADP
cblr-13004	98	72	a	a	DET
cblr-13004	98	73	minimum	minimum	NOUN
cblr-13004	98	74	,	,	PUNCT
cblr-13004	98	75	such	such	ADJ
cblr-13004	98	76	issuers	issuer	NOUN
cblr-13004	98	77	should	should	AUX
cblr-13004	98	78	not	not	PART
cblr-13004	98	79	be	be	AUX
cblr-13004	98	80	able	able	ADJ
cblr-13004	98	81	to	to	PART
cblr-13004	98	82	benefit	benefit	VERB
cblr-13004	98	83	from	from	ADP
cblr-13004	98	84	a	a	DET
cblr-13004	98	85	third	third	ADJ
cblr-13004	98	86	party	party	NOUN
cblr-13004	98	87	’s	’s	PART
cblr-13004	98	88	imprimatur	imprimatur	NOUN
cblr-13004	98	89	of	of	ADP
cblr-13004	98	90	greenness	greenness	NOUN
cblr-13004	98	91	.	.	PUNCT
cblr-13004	99	1	the	the	DET
cblr-13004	99	2	article	article	NOUN
cblr-13004	99	3	proceeds	proceed	VERB
cblr-13004	99	4	as	as	SCONJ
cblr-13004	99	5	follows	follow	VERB
cblr-13004	99	6	:	:	PUNCT
cblr-13004	99	7	part	part	NOUN
cblr-13004	99	8	ii	ii	PROPN
cblr-13004	99	9	introduces	introduce	VERB
cblr-13004	99	10	the	the	DET
cblr-13004	99	11	green	green	ADJ
cblr-13004	99	12	-	-	PUNCT
cblr-13004	99	13	bond	bond	NOUN
cblr-13004	99	14	market	market	NOUN
cblr-13004	99	15	and	and	CCONJ
cblr-13004	99	16	the	the	DET
cblr-13004	99	17	importance	importance	NOUN
cblr-13004	99	18	of	of	ADP
cblr-13004	99	19	disclosing	disclose	VERB
cblr-13004	99	20	use	use	NOUN
cblr-13004	99	21	of	of	ADP
cblr-13004	99	22	proceeds	proceed	NOUN
cblr-13004	99	23	.	.	PUNCT
cblr-13004	100	1	it	it	PRON
cblr-13004	100	2	also	also	ADV
cblr-13004	100	3	surveys	survey	VERB
cblr-13004	100	4	the	the	DET
cblr-13004	100	5	literature	literature	NOUN
cblr-13004	100	6	on	on	ADP
cblr-13004	100	7	the	the	DET
cblr-13004	100	8	green	green	ADJ
cblr-13004	100	9	-	-	PUNCT
cblr-13004	100	10	bond	bond	NOUN
cblr-13004	100	11	market	market	NOUN
cblr-13004	100	12	and	and	CCONJ
cblr-13004	100	13	discusses	discuss	VERB
cblr-13004	100	14	how	how	SCONJ
cblr-13004	100	15	this	this	DET
cblr-13004	100	16	article	article	NOUN
cblr-13004	100	17	relates	relate	VERB
cblr-13004	100	18	to	to	ADP
cblr-13004	100	19	the	the	DET
cblr-13004	100	20	existing	exist	VERB
cblr-13004	100	21	body	body	NOUN
cblr-13004	100	22	of	of	ADP
cblr-13004	100	23	scholarship	scholarship	NOUN
cblr-13004	100	24	.	.	PUNCT
cblr-13004	101	1	part	part	NOUN
cblr-13004	101	2	iii	iii	PROPN
cblr-13004	101	3	gives	give	VERB
cblr-13004	101	4	an	an	DET
cblr-13004	101	5	empirical	empirical	ADJ
cblr-13004	101	6	overview	overview	NOUN
cblr-13004	101	7	of	of	ADP
cblr-13004	101	8	the	the	DET
cblr-13004	101	9	us	us	PROPN
cblr-13004	101	10	19	19	NUM
cblr-13004	101	11	see	see	NOUN
cblr-13004	101	12	discussion	discussion	NOUN
cblr-13004	101	13	infra	infra	NOUN
cblr-13004	101	14	section	section	NOUN
cblr-13004	101	15	v.a	v.a	PROPN
cblr-13004	101	16	.	.	PROPN
cblr-13004	101	17	20	20	NUM
cblr-13004	101	18	see	see	VERB
cblr-13004	101	19	discussion	discussion	NOUN
cblr-13004	101	20	infra	infra	NOUN
cblr-13004	101	21	section	section	NOUN
cblr-13004	101	22	iv.a.1	iv.a.1	NOUN
cblr-13004	101	23	.	.	PUNCT
cblr-13004	102	1	21	21	NUM
cblr-13004	102	2	see	see	VERB
cblr-13004	102	3	,	,	PUNCT
cblr-13004	102	4	e.g.	e.g.	ADV
cblr-13004	102	5	,	,	PUNCT
cblr-13004	102	6	edward	edward	PROPN
cblr-13004	102	7	i.	i.	PROPN
cblr-13004	102	8	altman	altman	PROPN
cblr-13004	102	9	,	,	PUNCT
cblr-13004	102	10	predicting	predict	VERB
cblr-13004	102	11	financial	financial	ADJ
cblr-13004	102	12	distress	distress	NOUN
cblr-13004	102	13	of	of	ADP
cblr-13004	102	14	companies	company	NOUN
cblr-13004	102	15	:	:	PUNCT
cblr-13004	102	16	revisiting	revisit	VERB
cblr-13004	102	17	the	the	DET
cblr-13004	102	18	z	z	NOUN
cblr-13004	102	19	-	-	PUNCT
cblr-13004	102	20	score	score	NOUN
cblr-13004	102	21	and	and	CCONJ
cblr-13004	102	22	zeta	zeta	NOUN
cblr-13004	102	23	®	®	NOUN
cblr-13004	102	24	models	model	NOUN
cblr-13004	102	25	,	,	PUNCT
cblr-13004	102	26	in	in	ADP
cblr-13004	102	27	handbook	handbook	NOUN
cblr-13004	102	28	of	of	ADP
cblr-13004	102	29	research	research	NOUN
cblr-13004	102	30	methods	method	NOUN
cblr-13004	102	31	and	and	CCONJ
cblr-13004	102	32	applications	application	NOUN
cblr-13004	102	33	in	in	ADP
cblr-13004	102	34	empirical	empirical	ADJ
cblr-13004	102	35	finance	finance	NOUN
cblr-13004	102	36	8	8	NUM
cblr-13004	102	37	,	,	PUNCT
cblr-13004	102	38	11	11	NUM
cblr-13004	102	39	(	(	PUNCT
cblr-13004	102	40	adrian	adrian	PROPN
cblr-13004	102	41	r.	r.	PROPN
cblr-13004	102	42	bell	bell	PROPN
cblr-13004	102	43	ed	ed	PROPN
cblr-13004	102	44	.	.	PROPN
cblr-13004	102	45	,	,	PUNCT
cblr-13004	102	46	2000	2000	NUM
cblr-13004	102	47	)	)	PUNCT
cblr-13004	102	48	,	,	PUNCT
cblr-13004	102	49	https://pages.stern.nyu.edu/~ealtman/zscores.pdf	https://pages.stern.nyu.edu/~ealtman/zscores.pdf	NOUN
cblr-13004	103	1	[	[	X
cblr-13004	103	2	on	on	ADP
cblr-13004	103	3	file	file	NOUN
cblr-13004	103	4	with	with	ADP
cblr-13004	103	5	the	the	DET
cblr-13004	103	6	columbia	columbia	PROPN
cblr-13004	103	7	business	business	PROPN
cblr-13004	103	8	law	law	PROPN
cblr-13004	103	9	review	review	PROPN
cblr-13004	103	10	]	]	X
cblr-13004	103	11	(	(	PUNCT
cblr-13004	103	12	describing	describe	VERB
cblr-13004	103	13	use	use	NOUN
cblr-13004	103	14	of	of	ADP
cblr-13004	103	15	“	"	PUNCT
cblr-13004	103	16	balance	balance	NOUN
cblr-13004	103	17	sheet	sheet	NOUN
cblr-13004	103	18	and	and	CCONJ
cblr-13004	103	19	income	income	NOUN
cblr-13004	103	20	statement	statement	NOUN
cblr-13004	103	21	data	datum	NOUN
cblr-13004	103	22	”	"	PUNCT
cblr-13004	103	23	in	in	ADP
cblr-13004	103	24	a	a	DET
cblr-13004	103	25	statistical	statistical	ADJ
cblr-13004	103	26	model	model	NOUN
cblr-13004	103	27	to	to	PART
cblr-13004	103	28	predict	predict	VERB
cblr-13004	103	29	financial	financial	ADJ
cblr-13004	103	30	distress	distress	NOUN
cblr-13004	103	31	,	,	PUNCT
cblr-13004	103	32	that	that	ADV
cblr-13004	103	33	is	is	ADV
cblr-13004	103	34	,	,	PUNCT
cblr-13004	103	35	“	"	PUNCT
cblr-13004	103	36	defaults	default	NOUN
cblr-13004	103	37	and	and	CCONJ
cblr-13004	103	38	bankruptcies	bankruptcy	NOUN
cblr-13004	103	39	”	"	PUNCT
cblr-13004	103	40	)	)	PUNCT
cblr-13004	103	41	.	.	PUNCT
cblr-13004	104	1	22	22	NUM
cblr-13004	104	2	see	see	VERB
cblr-13004	104	3	discussion	discussion	NOUN
cblr-13004	104	4	infra	infra	NOUN
cblr-13004	104	5	section	section	NOUN
cblr-13004	104	6	v.b	v.b	PROPN
cblr-13004	104	7	.	.	PROPN
cblr-13004	104	8	23	23	NUM
cblr-13004	104	9	see	see	VERB
cblr-13004	104	10	discussion	discussion	NOUN
cblr-13004	104	11	infra	infra	NOUN
cblr-13004	104	12	section	section	NOUN
cblr-13004	104	13	iv.a.1	iv.a.1	NOUN
cblr-13004	104	14	.	.	PUNCT
cblr-13004	105	1	https://pages.stern.nyu.edu/~ealtman/zscores.pdf	https://pages.stern.nyu.edu/~ealtman/zscores.pdf	PROPN
cblr-13004	105	2	no	no	INTJ
cblr-13004	105	3	.	.	NOUN
cblr-13004	106	1	1	1	NUM
cblr-13004	106	2	]	]	X
cblr-13004	106	3	green	green	ADJ
cblr-13004	106	4	bond	bond	NOUN
cblr-13004	106	5	reporting	report	VERB
cblr-13004	106	6	209	209	NUM
cblr-13004	106	7	and	and	CCONJ
cblr-13004	106	8	global	global	ADJ
cblr-13004	106	9	green	green	ADJ
cblr-13004	106	10	-	-	PUNCT
cblr-13004	106	11	bond	bond	NOUN
cblr-13004	106	12	markets	market	NOUN
cblr-13004	106	13	based	base	VERB
cblr-13004	106	14	on	on	ADP
cblr-13004	106	15	the	the	DET
cblr-13004	106	16	dataset	dataset	NOUN
cblr-13004	106	17	.	.	PUNCT
cblr-13004	107	1	part	part	NOUN
cblr-13004	107	2	iv	iv	NUM
cblr-13004	107	3	focuses	focus	VERB
cblr-13004	107	4	on	on	ADP
cblr-13004	107	5	post	post	ADJ
cblr-13004	107	6	-	-	ADJ
cblr-13004	107	7	issuance	issuance	ADJ
cblr-13004	107	8	reporting	reporting	NOUN
cblr-13004	107	9	in	in	ADP
cblr-13004	107	10	the	the	DET
cblr-13004	107	11	us	us	PROPN
cblr-13004	107	12	,	,	PUNCT
cblr-13004	107	13	describing	describe	VERB
cblr-13004	107	14	two	two	NUM
cblr-13004	107	15	measures	measure	NOUN
cblr-13004	107	16	of	of	ADP
cblr-13004	107	17	reporting	report	VERB
cblr-13004	107	18	quality	quality	NOUN
cblr-13004	107	19	,	,	PUNCT
cblr-13004	107	20	what	what	PRON
cblr-13004	107	21	the	the	DET
cblr-13004	107	22	data	datum	NOUN
cblr-13004	107	23	says	say	VERB
cblr-13004	107	24	about	about	ADP
cblr-13004	107	25	reporting	report	VERB
cblr-13004	107	26	quality	quality	NOUN
cblr-13004	107	27	,	,	PUNCT
cblr-13004	107	28	and	and	CCONJ
cblr-13004	107	29	some	some	DET
cblr-13004	107	30	relationships	relationship	NOUN
cblr-13004	107	31	in	in	ADP
cblr-13004	107	32	the	the	DET
cblr-13004	107	33	data	datum	NOUN
cblr-13004	107	34	that	that	PRON
cblr-13004	107	35	may	may	AUX
cblr-13004	107	36	suggest	suggest	VERB
cblr-13004	107	37	drivers	driver	NOUN
cblr-13004	107	38	of	of	ADP
cblr-13004	107	39	reporting	report	VERB
cblr-13004	107	40	quality	quality	NOUN
cblr-13004	107	41	.	.	PUNCT
cblr-13004	108	1	part	part	NOUN
cblr-13004	108	2	v	v	ADP
cblr-13004	108	3	makes	make	VERB
cblr-13004	108	4	policy	policy	NOUN
cblr-13004	108	5	proposals	proposal	NOUN
cblr-13004	108	6	based	base	VERB
cblr-13004	108	7	on	on	ADP
cblr-13004	108	8	the	the	DET
cblr-13004	108	9	findings	finding	NOUN
cblr-13004	108	10	in	in	ADP
cblr-13004	108	11	parts	part	NOUN
cblr-13004	108	12	iii	iii	PROPN
cblr-13004	108	13	and	and	CCONJ
cblr-13004	108	14	iv	iv	PROPN
cblr-13004	108	15	.	.	PUNCT
cblr-13004	108	16	part	part	PROPN
cblr-13004	108	17	vi	vi	PROPN
cblr-13004	108	18	concludes	conclude	VERB
cblr-13004	108	19	.	.	PUNCT
cblr-13004	109	1	ii	ii	PROPN
cblr-13004	109	2	.	.	PUNCT
cblr-13004	110	1	background	background	NOUN
cblr-13004	110	2	on	on	ADP
cblr-13004	110	3	green	green	ADJ
cblr-13004	110	4	bonds	bond	NOUN
cblr-13004	110	5	and	and	CCONJ
cblr-13004	110	6	postissuance	postissuance	NOUN
cblr-13004	110	7	review	review	VERB
cblr-13004	110	8	a.	a.	NOUN
cblr-13004	110	9	what	what	PRON
cblr-13004	110	10	is	be	AUX
cblr-13004	110	11	a	a	DET
cblr-13004	110	12	“	"	PUNCT
cblr-13004	110	13	green	green	ADJ
cblr-13004	110	14	”	"	PUNCT
cblr-13004	110	15	bond	bond	NOUN
cblr-13004	110	16	?	?	PUNCT
cblr-13004	111	1	a	a	DET
cblr-13004	111	2	bond	bond	NOUN
cblr-13004	111	3	is	be	AUX
cblr-13004	111	4	“	"	PUNCT
cblr-13004	111	5	green	green	ADJ
cblr-13004	111	6	”	"	PUNCT
cblr-13004	111	7	if	if	SCONJ
cblr-13004	111	8	its	its	PRON
cblr-13004	111	9	proceeds	proceed	NOUN
cblr-13004	111	10	are	be	AUX
cblr-13004	111	11	to	to	PART
cblr-13004	111	12	be	be	AUX
cblr-13004	111	13	used	use	VERB
cblr-13004	111	14	for	for	ADP
cblr-13004	111	15	environmentally	environmentally	ADV
cblr-13004	111	16	friendly	friendly	ADJ
cblr-13004	111	17	,	,	PUNCT
cblr-13004	111	18	or	or	CCONJ
cblr-13004	111	19	“	"	PUNCT
cblr-13004	111	20	green	green	ADJ
cblr-13004	111	21	”	"	PUNCT
cblr-13004	111	22	purposes	purpose	NOUN
cblr-13004	111	23	,	,	PUNCT
cblr-13004	111	24	commonly	commonly	ADV
cblr-13004	111	25	for	for	ADP
cblr-13004	111	26	projects	project	NOUN
cblr-13004	111	27	that	that	PRON
cblr-13004	111	28	address	address	VERB
cblr-13004	111	29	climate	climate	NOUN
cblr-13004	111	30	change.24	change.24	NOUN
cblr-13004	111	31	this	this	DET
cblr-13004	111	32	definition	definition	NOUN
cblr-13004	111	33	raises	raise	VERB
cblr-13004	111	34	three	three	NUM
cblr-13004	111	35	questions	question	NOUN
cblr-13004	111	36	:	:	PUNCT
cblr-13004	111	37	(	(	PUNCT
cblr-13004	111	38	1	1	X
cblr-13004	111	39	)	)	PUNCT
cblr-13004	111	40	what	what	PRON
cblr-13004	111	41	counts	count	VERB
cblr-13004	111	42	as	as	ADP
cblr-13004	111	43	a	a	DET
cblr-13004	111	44	“	"	PUNCT
cblr-13004	111	45	green	green	ADJ
cblr-13004	111	46	purpose	purpose	NOUN
cblr-13004	111	47	”	"	PUNCT
cblr-13004	111	48	?	?	PUNCT
cblr-13004	112	1	(	(	PUNCT
cblr-13004	112	2	2	2	X
cblr-13004	112	3	)	)	PUNCT
cblr-13004	112	4	how	how	SCONJ
cblr-13004	112	5	do	do	AUX
cblr-13004	112	6	investors	investor	NOUN
cblr-13004	112	7	and	and	CCONJ
cblr-13004	112	8	others	other	NOUN
cblr-13004	112	9	know	know	VERB
cblr-13004	112	10	the	the	DET
cblr-13004	112	11	proceeds	proceed	NOUN
cblr-13004	112	12	actually	actually	ADV
cblr-13004	112	13	will	will	AUX
cblr-13004	112	14	be	be	AUX
cblr-13004	112	15	spent	spend	VERB
cblr-13004	112	16	for	for	ADP
cblr-13004	112	17	green	green	ADJ
cblr-13004	112	18	purposes	purpose	NOUN
cblr-13004	112	19	?	?	PUNCT
cblr-13004	113	1	(	(	PUNCT
cblr-13004	113	2	3	3	X
cblr-13004	113	3	)	)	PUNCT
cblr-13004	113	4	what	what	PRON
cblr-13004	113	5	if	if	SCONJ
cblr-13004	113	6	the	the	DET
cblr-13004	113	7	proceeds	proceed	NOUN
cblr-13004	113	8	are	be	AUX
cblr-13004	113	9	not	not	PART
cblr-13004	113	10	in	in	ADP
cblr-13004	113	11	fact	fact	NOUN
cblr-13004	113	12	spent	spend	VERB
cblr-13004	113	13	for	for	ADP
cblr-13004	113	14	green	green	ADJ
cblr-13004	113	15	purposes	purpose	NOUN
cblr-13004	113	16	?	?	PUNCT
cblr-13004	114	1	the	the	DET
cblr-13004	114	2	article	article	NOUN
cblr-13004	114	3	addresses	address	VERB
cblr-13004	114	4	each	each	PRON
cblr-13004	114	5	in	in	ADP
cblr-13004	114	6	turn	turn	NOUN
cblr-13004	114	7	.	.	PUNCT
cblr-13004	115	1	1	1	X
cblr-13004	115	2	.	.	X
cblr-13004	115	3	defining	define	VERB
cblr-13004	115	4	“	"	PUNCT
cblr-13004	115	5	green	green	ADJ
cblr-13004	115	6	”	"	PUNCT
cblr-13004	115	7	there	there	PRON
cblr-13004	115	8	is	be	VERB
cblr-13004	115	9	no	no	DET
cblr-13004	115	10	universal	universal	ADJ
cblr-13004	115	11	,	,	PUNCT
cblr-13004	115	12	global	global	ADJ
cblr-13004	115	13	definition	definition	NOUN
cblr-13004	115	14	of	of	ADP
cblr-13004	115	15	a	a	DET
cblr-13004	115	16	“	"	PUNCT
cblr-13004	115	17	green	green	ADJ
cblr-13004	115	18	”	"	PUNCT
cblr-13004	115	19	bond	bond	NOUN
cblr-13004	115	20	,	,	PUNCT
cblr-13004	115	21	and	and	CCONJ
cblr-13004	115	22	,	,	PUNCT
cblr-13004	115	23	in	in	ADP
cblr-13004	115	24	the	the	DET
cblr-13004	115	25	united	united	PROPN
cblr-13004	115	26	states	states	PROPN
cblr-13004	115	27	,	,	PUNCT
cblr-13004	115	28	there	there	PRON
cblr-13004	115	29	is	be	VERB
cblr-13004	115	30	no	no	DET
cblr-13004	115	31	legal	legal	ADJ
cblr-13004	115	32	definition	definition	NOUN
cblr-13004	115	33	of	of	ADP
cblr-13004	115	34	the	the	DET
cblr-13004	115	35	term.25	term.25	NOUN
cblr-13004	115	36	however	however	ADV
cblr-13004	115	37	,	,	PUNCT
cblr-13004	115	38	there	there	PRON
cblr-13004	115	39	are	be	VERB
cblr-13004	115	40	private	private	ADJ
cblr-13004	115	41	green	green	ADJ
cblr-13004	115	42	-	-	PUNCT
cblr-13004	115	43	bond	bond	NOUN
cblr-13004	115	44	standards	standard	NOUN
cblr-13004	115	45	,	,	PUNCT
cblr-13004	115	46	24	24	NUM
cblr-13004	115	47	see	see	VERB
cblr-13004	115	48	oecd	oecd	PROPN
cblr-13004	115	49	,	,	PUNCT
cblr-13004	115	50	green	green	ADJ
cblr-13004	115	51	finance	finance	NOUN
cblr-13004	115	52	and	and	CCONJ
cblr-13004	115	53	investment	investment	NOUN
cblr-13004	115	54	:	:	PUNCT
cblr-13004	115	55	mobilizing	mobilize	VERB
cblr-13004	115	56	bond	bond	NOUN
cblr-13004	115	57	markets	market	NOUN
cblr-13004	115	58	for	for	ADP
cblr-13004	115	59	a	a	DET
cblr-13004	115	60	low	low	ADJ
cblr-13004	115	61	-	-	PUNCT
cblr-13004	115	62	carbon	carbon	NOUN
cblr-13004	115	63	transition	transition	NOUN
cblr-13004	115	64	23	23	NUM
cblr-13004	115	65	(	(	PUNCT
cblr-13004	115	66	2017	2017	NUM
cblr-13004	115	67	)	)	PUNCT
cblr-13004	115	68	(	(	PUNCT
cblr-13004	115	69	noting	note	VERB
cblr-13004	115	70	that	that	SCONJ
cblr-13004	115	71	green	green	ADJ
cblr-13004	115	72	bonds	bond	NOUN
cblr-13004	115	73	are	be	AUX
cblr-13004	115	74	“	"	PUNCT
cblr-13004	115	75	debt	debt	NOUN
cblr-13004	115	76	instruments	instrument	NOUN
cblr-13004	115	77	used	use	VERB
cblr-13004	115	78	to	to	PART
cblr-13004	115	79	finance	finance	VERB
cblr-13004	115	80	green	green	ADJ
cblr-13004	115	81	projects	project	NOUN
cblr-13004	115	82	that	that	PRON
cblr-13004	115	83	deliver	deliver	VERB
cblr-13004	115	84	environmental	environmental	ADJ
cblr-13004	115	85	benefits	benefit	NOUN
cblr-13004	115	86	”	"	PUNCT
cblr-13004	115	87	)	)	PUNCT
cblr-13004	115	88	.	.	PUNCT
cblr-13004	116	1	25	25	NUM
cblr-13004	116	2	see	see	VERB
cblr-13004	116	3	sergio	sergio	PROPN
cblr-13004	116	4	gilotta	gilotta	PROPN
cblr-13004	116	5	,	,	PUNCT
cblr-13004	116	6	green	green	ADJ
cblr-13004	116	7	bonds	bond	NOUN
cblr-13004	116	8	:	:	PUNCT
cblr-13004	116	9	a	a	DET
cblr-13004	116	10	legal	legal	ADJ
cblr-13004	116	11	and	and	CCONJ
cblr-13004	116	12	economic	economic	ADJ
cblr-13004	116	13	analysis	analysis	NOUN
cblr-13004	116	14	,	,	PUNCT
cblr-13004	116	15	in	in	ADP
cblr-13004	116	16	research	research	NOUN
cblr-13004	116	17	handbook	handbook	NOUN
cblr-13004	116	18	on	on	ADP
cblr-13004	116	19	environmental	environmental	ADJ
cblr-13004	116	20	,	,	PUNCT
cblr-13004	116	21	social	social	ADJ
cblr-13004	116	22	,	,	PUNCT
cblr-13004	116	23	and	and	CCONJ
cblr-13004	116	24	corporate	corporate	ADJ
cblr-13004	116	25	governance	governance	NOUN
cblr-13004	116	26	(	(	PUNCT
cblr-13004	116	27	thilo	thilo	ADJ
cblr-13004	116	28	kuntz	kuntz	PROPN
cblr-13004	116	29	ed	ed	NOUN
cblr-13004	116	30	.	.	PROPN
cblr-13004	116	31	,	,	PUNCT
cblr-13004	116	32	forthcoming	forthcoming	ADJ
cblr-13004	116	33	2024	2024	NUM
cblr-13004	116	34	)	)	PUNCT
cblr-13004	116	35	(	(	PUNCT
cblr-13004	116	36	manuscript	manuscript	NOUN
cblr-13004	116	37	at	at	ADP
cblr-13004	116	38	2	2	NUM
cblr-13004	116	39	)	)	PUNCT
cblr-13004	116	40	,	,	PUNCT
cblr-13004	117	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4427927	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4427927	PROPN
cblr-13004	117	2	[	[	X
cblr-13004	117	3	https://perma.cc/amx7-v7	https://perma.cc/amx7-v7	X
cblr-13004	117	4	mb	mb	NOUN
cblr-13004	117	5	]	]	PUNCT
cblr-13004	117	6	.	.	PUNCT
cblr-13004	118	1	cf	cf	NOUN
cblr-13004	118	2	.	.	PUNCT
cblr-13004	119	1	curtis	curtis	PROPN
cblr-13004	119	2	et	et	PROPN
cblr-13004	119	3	al	al	PROPN
cblr-13004	119	4	.	.	PROPN
cblr-13004	119	5	,	,	PUNCT
cblr-13004	119	6	supra	supra	PROPN
cblr-13004	119	7	note	note	PROPN
cblr-13004	119	8	10	10	NUM
cblr-13004	119	9	,	,	PUNCT
cblr-13004	119	10	at	at	ADP
cblr-13004	119	11	175	175	NUM
cblr-13004	119	12	(	(	PUNCT
cblr-13004	119	13	green	green	ADJ
cblr-13004	119	14	-	-	PUNCT
cblr-13004	119	15	bond	bond	NOUN
cblr-13004	119	16	certification	certification	NOUN
cblr-13004	119	17	regimes	regime	NOUN
cblr-13004	119	18	are	be	AUX
cblr-13004	119	19	“	"	PUNCT
cblr-13004	119	20	products	product	NOUN
cblr-13004	119	21	of	of	ADP
cblr-13004	119	22	private	private	ADJ
cblr-13004	119	23	ordering	ordering	NOUN
cblr-13004	119	24	”	"	PUNCT
cblr-13004	119	25	)	)	PUNCT
cblr-13004	119	26	.	.	PUNCT
cblr-13004	120	1	the	the	DET
cblr-13004	120	2	author	author	NOUN
cblr-13004	120	3	’s	’s	PART
cblr-13004	120	4	understanding	understanding	NOUN
cblr-13004	120	5	is	be	AUX
cblr-13004	120	6	that	that	SCONJ
cblr-13004	120	7	the	the	DET
cblr-13004	120	8	term	term	NOUN
cblr-13004	120	9	“	"	PUNCT
cblr-13004	120	10	green	green	NOUN
cblr-13004	120	11	”	"	PUNCT
cblr-13004	120	12	is	be	AUX
cblr-13004	120	13	not	not	PART
cblr-13004	120	14	specifically	specifically	ADV
cblr-13004	120	15	regulated	regulate	VERB
cblr-13004	120	16	under	under	ADP
cblr-13004	120	17	eu	eu	PROPN
cblr-13004	120	18	law	law	NOUN
cblr-13004	120	19	either	either	ADV
cblr-13004	120	20	.	.	PUNCT
cblr-13004	121	1	india	india	PROPN
cblr-13004	121	2	,	,	PUNCT
cblr-13004	121	3	and	and	CCONJ
cblr-13004	121	4	possibly	possibly	ADV
cblr-13004	121	5	china	china	PROPN
cblr-13004	121	6	,	,	PUNCT
cblr-13004	121	7	do	do	AUX
cblr-13004	121	8	seem	seem	VERB
cblr-13004	121	9	to	to	PART
cblr-13004	121	10	impose	impose	VERB
cblr-13004	121	11	specific	specific	ADJ
cblr-13004	122	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4427927	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4427927	INTJ
cblr-13004	122	2	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4427927	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4427927	PROPN
cblr-13004	122	3	210	210	NUM
cblr-13004	122	4	columbia	columbia	PROPN
cblr-13004	122	5	business	business	NOUN
cblr-13004	122	6	law	law	PROPN
cblr-13004	122	7	review	review	NOUN
cblr-13004	122	8	[	[	X
cblr-13004	122	9	vol	vol	NOUN
cblr-13004	122	10	.	.	NOUN
cblr-13004	122	11	2024	2024	NUM
cblr-13004	122	12	such	such	ADJ
cblr-13004	122	13	as	as	ADP
cblr-13004	122	14	the	the	DET
cblr-13004	122	15	international	international	ADJ
cblr-13004	122	16	capital	capital	NOUN
cblr-13004	122	17	markets	market	NOUN
cblr-13004	122	18	association	association	PROPN
cblr-13004	122	19	’s	’s	PART
cblr-13004	122	20	green	green	ADJ
cblr-13004	122	21	bond	bond	NOUN
cblr-13004	122	22	principles	principle	NOUN
cblr-13004	122	23	(	(	PUNCT
cblr-13004	122	24	icma	icma	NOUN
cblr-13004	122	25	gbp	gbp	NOUN
cblr-13004	122	26	)	)	PUNCT
cblr-13004	122	27	,	,	PUNCT
cblr-13004	122	28	last	last	ADV
cblr-13004	122	29	revised	revise	VERB
cblr-13004	122	30	in	in	ADP
cblr-13004	122	31	june	june	PROPN
cblr-13004	122	32	2021.26	2021.26	NUM
cblr-13004	122	33	the	the	DET
cblr-13004	122	34	bloomberg	bloomberg	PROPN
cblr-13004	122	35	financial	financial	ADJ
cblr-13004	122	36	information	information	NOUN
cblr-13004	122	37	service	service	NOUN
cblr-13004	122	38	reports	report	VERB
cblr-13004	122	39	that	that	SCONJ
cblr-13004	122	40	almost	almost	ADV
cblr-13004	122	41	all	all	DET
cblr-13004	122	42	us	us	AUX
cblr-13004	122	43	-	-	PUNCT
cblr-13004	122	44	dollar	dollar	NOUN
cblr-13004	122	45	-	-	PUNCT
cblr-13004	122	46	denominated	denominate	VERB
cblr-13004	122	47	green	green	ADJ
cblr-13004	122	48	bonds	bond	NOUN
cblr-13004	122	49	from	from	ADP
cblr-13004	122	50	us	us	PROPN
cblr-13004	122	51	issuers	issuer	NOUN
cblr-13004	122	52	adhere	adhere	VERB
cblr-13004	122	53	to	to	ADP
cblr-13004	122	54	the	the	DET
cblr-13004	122	55	icma	icma	NOUN
cblr-13004	122	56	gbp.27	gbp.27	NOUN
cblr-13004	122	57	for	for	ADP
cblr-13004	122	58	this	this	DET
cblr-13004	122	59	reason	reason	NOUN
cblr-13004	122	60	,	,	PUNCT
cblr-13004	122	61	this	this	DET
cblr-13004	122	62	article	article	NOUN
cblr-13004	122	63	focuses	focus	VERB
cblr-13004	122	64	on	on	ADP
cblr-13004	122	65	the	the	DET
cblr-13004	122	66	gbp	gbp	NOUN
cblr-13004	122	67	’s	’s	PART
cblr-13004	122	68	definition	definition	NOUN
cblr-13004	122	69	,	,	PUNCT
cblr-13004	122	70	although	although	SCONJ
cblr-13004	122	71	other	other	ADJ
cblr-13004	122	72	green	green	ADJ
cblr-13004	122	73	-	-	PUNCT
cblr-13004	122	74	bond	bond	NOUN
cblr-13004	122	75	standards	standard	NOUN
cblr-13004	122	76	are	be	AUX
cblr-13004	122	77	important	important	ADJ
cblr-13004	122	78	internationally.28	internationally.28	NOUN
cblr-13004	122	79	requirements	requirement	NOUN
cblr-13004	122	80	for	for	ADP
cblr-13004	122	81	marketing	marketing	NOUN
cblr-13004	122	82	bonds	bond	NOUN
cblr-13004	122	83	as	as	ADP
cblr-13004	122	84	“	"	PUNCT
cblr-13004	122	85	green	green	ADJ
cblr-13004	122	86	.	.	PUNCT
cblr-13004	122	87	”	"	PUNCT
cblr-13004	123	1	see	see	VERB
cblr-13004	123	2	gilotta	gilotta	NOUN
cblr-13004	123	3	,	,	PUNCT
cblr-13004	123	4	supra	supra	NOUN
cblr-13004	123	5	(	(	PUNCT
cblr-13004	123	6	manuscript	manuscript	NOUN
cblr-13004	123	7	at	at	ADP
cblr-13004	123	8	2	2	NUM
cblr-13004	123	9	n.10	n.10	ADP
cblr-13004	123	10	)	)	PUNCT
cblr-13004	123	11	(	(	PUNCT
cblr-13004	123	12	asserting	assert	VERB
cblr-13004	123	13	that	that	SCONJ
cblr-13004	123	14	china	china	PROPN
cblr-13004	123	15	and	and	CCONJ
cblr-13004	123	16	india	india	PROPN
cblr-13004	123	17	have	have	VERB
cblr-13004	123	18	mandatory	mandatory	ADJ
cblr-13004	123	19	requirements	requirement	NOUN
cblr-13004	123	20	)	)	PUNCT
cblr-13004	123	21	.	.	PUNCT
cblr-13004	124	1	26	26	NUM
cblr-13004	124	2	2021	2021	NUM
cblr-13004	124	3	green	green	ADJ
cblr-13004	124	4	bond	bond	NOUN
cblr-13004	124	5	principles	principle	NOUN
cblr-13004	124	6	,	,	PUNCT
cblr-13004	124	7	supra	supra	PROPN
cblr-13004	124	8	note	note	NOUN
cblr-13004	124	9	1	1	NUM
cblr-13004	124	10	.	.	NUM
cblr-13004	124	11	27	27	NUM
cblr-13004	124	12	in	in	ADP
cblr-13004	124	13	the	the	DET
cblr-13004	124	14	dataset	dataset	NOUN
cblr-13004	124	15	of	of	ADP
cblr-13004	124	16	usd	usd	NOUN
cblr-13004	124	17	-	-	PUNCT
cblr-13004	124	18	denominated	denominate	VERB
cblr-13004	124	19	us	us	PROPN
cblr-13004	124	20	-	-	PUNCT
cblr-13004	124	21	issuer	issuer	ADJ
cblr-13004	124	22	green	green	ADJ
cblr-13004	124	23	bonds	bond	NOUN
cblr-13004	124	24	,	,	PUNCT
cblr-13004	124	25	98.7	98.7	NUM
cblr-13004	124	26	%	%	NOUN
cblr-13004	124	27	(	(	PUNCT
cblr-13004	124	28	153	153	NUM
cblr-13004	124	29	of	of	ADP
cblr-13004	124	30	155	155	NUM
cblr-13004	124	31	)	)	PUNCT
cblr-13004	124	32	were	be	AUX
cblr-13004	124	33	reported	report	VERB
cblr-13004	124	34	as	as	ADP
cblr-13004	124	35	aligned	align	VERB
cblr-13004	124	36	with	with	ADP
cblr-13004	124	37	the	the	DET
cblr-13004	124	38	icma	icma	PROPN
cblr-13004	124	39	gbp	gbp	NOUN
cblr-13004	124	40	.	.	PUNCT
cblr-13004	125	1	see	see	VERB
cblr-13004	125	2	john	john	PROPN
cblr-13004	125	3	patrick	patrick	PROPN
cblr-13004	125	4	hunt	hunt	PROPN
cblr-13004	125	5	,	,	PUNCT
cblr-13004	125	6	workpapers	workpaper	NOUN
cblr-13004	125	7	for	for	ADP
cblr-13004	125	8	cblr	cblr	NOUN
cblr-13004	125	9	–	–	PUNCT
cblr-13004	125	10	all	all	DET
cblr-13004	125	11	fields	field	NOUN
cblr-13004	125	12	(	(	PUNCT
cblr-13004	125	13	2024	2024	NUM
cblr-13004	125	14	)	)	PUNCT
cblr-13004	125	15	(	(	PUNCT
cblr-13004	125	16	on	on	ADP
cblr-13004	125	17	file	file	NOUN
cblr-13004	125	18	with	with	ADP
cblr-13004	125	19	the	the	DET
cblr-13004	125	20	columbia	columbia	PROPN
cblr-13004	125	21	business	business	PROPN
cblr-13004	125	22	law	law	PROPN
cblr-13004	125	23	review	review	PROPN
cblr-13004	125	24	)	)	PUNCT
cblr-13004	125	25	.	.	PUNCT
cblr-13004	126	1	28	28	NUM
cblr-13004	127	1	the	the	DET
cblr-13004	127	2	climate	climate	NOUN
cblr-13004	127	3	bonds	bond	NOUN
cblr-13004	127	4	initiative	initiative	NOUN
cblr-13004	127	5	offers	offer	VERB
cblr-13004	127	6	another	another	DET
cblr-13004	127	7	framework	framework	NOUN
cblr-13004	127	8	and	and	CCONJ
cblr-13004	127	9	will	will	AUX
cblr-13004	127	10	certify	certify	VERB
cblr-13004	127	11	bonds	bond	NOUN
cblr-13004	127	12	that	that	PRON
cblr-13004	127	13	meet	meet	VERB
cblr-13004	127	14	it	it	PRON
cblr-13004	127	15	.	.	PUNCT
cblr-13004	128	1	see	see	VERB
cblr-13004	128	2	certification	certification	NOUN
cblr-13004	128	3	under	under	ADP
cblr-13004	128	4	the	the	DET
cblr-13004	128	5	climate	climate	NOUN
cblr-13004	128	6	bonds	bond	NOUN
cblr-13004	128	7	standard	standard	NOUN
cblr-13004	128	8	,	,	PUNCT
cblr-13004	128	9	climate	climate	NOUN
cblr-13004	128	10	bonds	bond	NOUN
cblr-13004	128	11	initiative	initiative	NOUN
cblr-13004	128	12	,	,	PUNCT
cblr-13004	128	13	https://www.climatebonds.net/certification	https://www.climatebonds.net/certification	PROPN
cblr-13004	128	14	.	.	PUNCT
cblr-13004	129	1	the	the	DET
cblr-13004	129	2	european	european	PROPN
cblr-13004	129	3	union	union	PROPN
cblr-13004	129	4	appears	appear	VERB
cblr-13004	129	5	to	to	PART
cblr-13004	129	6	be	be	AUX
cblr-13004	129	7	on	on	ADP
cblr-13004	129	8	the	the	DET
cblr-13004	129	9	verge	verge	NOUN
cblr-13004	129	10	of	of	ADP
cblr-13004	129	11	adopting	adopt	VERB
cblr-13004	129	12	the	the	DET
cblr-13004	129	13	eu	eu	PROPN
cblr-13004	129	14	green	green	PROPN
cblr-13004	129	15	bonds	bond	NOUN
cblr-13004	129	16	standard	standard	NOUN
cblr-13004	129	17	.	.	PUNCT
cblr-13004	130	1	see	see	VERB
cblr-13004	130	2	update	update	NOUN
cblr-13004	130	3	:	:	PUNCT
cblr-13004	130	4	provisional	provisional	ADJ
cblr-13004	130	5	agreement	agreement	NOUN
cblr-13004	130	6	reached	reach	VERB
cblr-13004	130	7	on	on	ADP
cblr-13004	130	8	the	the	DET
cblr-13004	130	9	european	european	PROPN
cblr-13004	130	10	green	green	PROPN
cblr-13004	130	11	bond	bond	PROPN
cblr-13004	130	12	standard	standard	NOUN
cblr-13004	130	13	,	,	PUNCT
cblr-13004	130	14	norton	norton	PROPN
cblr-13004	130	15	rose	rise	VERB
cblr-13004	130	16	fulbright	fulbright	PROPN
cblr-13004	130	17	(	(	PUNCT
cblr-13004	130	18	2023	2023	NUM
cblr-13004	130	19	)	)	PUNCT
cblr-13004	130	20	,	,	PUNCT
cblr-13004	130	21	https://www.nortonrosefulbright.com/en/knowledge/publications/3a31a991/update-provisional-agreement-reached-on-the-europeangreen-bond-standard	https://www.nortonrosefulbright.com/en/knowledge/publications/3a31a991/update-provisional-agreement-reached-on-the-europeangreen-bond-standard	PROPN
cblr-13004	131	1	[	[	X
cblr-13004	131	2	https://perma.cc/8puj-f8tk	https://perma.cc/8puj-f8tk	X
cblr-13004	131	3	]	]	X
cblr-13004	131	4	(	(	PUNCT
cblr-13004	131	5	reporting	report	VERB
cblr-13004	131	6	that	that	SCONJ
cblr-13004	131	7	on	on	ADP
cblr-13004	131	8	february	february	PROPN
cblr-13004	131	9	28	28	NUM
cblr-13004	131	10	,	,	PUNCT
cblr-13004	131	11	2023	2023	NUM
cblr-13004	131	12	,	,	PUNCT
cblr-13004	131	13	“	"	PUNCT
cblr-13004	131	14	the	the	DET
cblr-13004	131	15	council	council	NOUN
cblr-13004	131	16	of	of	ADP
cblr-13004	131	17	the	the	DET
cblr-13004	131	18	european	european	PROPN
cblr-13004	131	19	union	union	PROPN
cblr-13004	131	20	and	and	CCONJ
cblr-13004	131	21	the	the	DET
cblr-13004	131	22	european	european	PROPN
cblr-13004	131	23	parliament	parliament	PROPN
cblr-13004	131	24	announced	announce	VERB
cblr-13004	131	25	that	that	SCONJ
cblr-13004	131	26	they	they	PRON
cblr-13004	131	27	had	have	AUX
cblr-13004	131	28	reached	reach	VERB
cblr-13004	131	29	a	a	DET
cblr-13004	131	30	provisional	provisional	ADJ
cblr-13004	131	31	agreement	agreement	NOUN
cblr-13004	131	32	on	on	ADP
cblr-13004	131	33	the	the	DET
cblr-13004	131	34	creation	creation	NOUN
cblr-13004	131	35	of	of	ADP
cblr-13004	131	36	european	european	ADJ
cblr-13004	131	37	green	green	ADJ
cblr-13004	131	38	bonds	bond	NOUN
cblr-13004	131	39	,	,	PUNCT
cblr-13004	131	40	”	"	PUNCT
cblr-13004	131	41	that	that	SCONJ
cblr-13004	131	42	the	the	DET
cblr-13004	131	43	standard	standard	NOUN
cblr-13004	131	44	would	would	AUX
cblr-13004	131	45	be	be	AUX
cblr-13004	131	46	“	"	PUNCT
cblr-13004	131	47	a	a	DET
cblr-13004	131	48	voluntary	voluntary	ADJ
cblr-13004	131	49	standard	standard	NOUN
cblr-13004	131	50	,	,	PUNCT
cblr-13004	131	51	”	"	PUNCT
cblr-13004	131	52	and	and	CCONJ
cblr-13004	131	53	that	that	SCONJ
cblr-13004	131	54	the	the	DET
cblr-13004	131	55	agreement	agreement	NOUN
cblr-13004	131	56	would	would	AUX
cblr-13004	131	57	need	need	VERB
cblr-13004	131	58	to	to	PART
cblr-13004	131	59	be	be	AUX
cblr-13004	131	60	“	"	PUNCT
cblr-13004	131	61	confirmed	confirm	VERB
cblr-13004	131	62	by	by	ADP
cblr-13004	131	63	the	the	DET
cblr-13004	131	64	[	[	X
cblr-13004	131	65	european	european	ADJ
cblr-13004	131	66	]	]	X
cblr-13004	131	67	council	council	NOUN
cblr-13004	131	68	and	and	CCONJ
cblr-13004	131	69	the	the	DET
cblr-13004	131	70	european	european	ADJ
cblr-13004	131	71	parliament	parliament	NOUN
cblr-13004	131	72	,	,	PUNCT
cblr-13004	131	73	and	and	CCONJ
cblr-13004	131	74	adopted	adopt	VERB
cblr-13004	131	75	by	by	ADP
cblr-13004	131	76	both	both	DET
cblr-13004	131	77	institutions	institution	NOUN
cblr-13004	131	78	before	before	SCONJ
cblr-13004	131	79	it	it	PRON
cblr-13004	131	80	is	be	AUX
cblr-13004	131	81	final	final	ADJ
cblr-13004	131	82	”	"	PUNCT
cblr-13004	131	83	)	)	PUNCT
cblr-13004	131	84	.	.	PUNCT
cblr-13004	132	1	the	the	DET
cblr-13004	132	2	proposed	propose	VERB
cblr-13004	132	3	standards	standard	NOUN
cblr-13004	132	4	are	be	AUX
cblr-13004	132	5	voluntary	voluntary	ADJ
cblr-13004	132	6	despite	despite	SCONJ
cblr-13004	132	7	efforts	effort	NOUN
cblr-13004	132	8	by	by	ADP
cblr-13004	132	9	the	the	DET
cblr-13004	132	10	european	european	PROPN
cblr-13004	132	11	central	central	PROPN
cblr-13004	132	12	bank	bank	PROPN
cblr-13004	132	13	to	to	PART
cblr-13004	132	14	make	make	VERB
cblr-13004	132	15	elements	element	NOUN
cblr-13004	132	16	of	of	ADP
cblr-13004	132	17	the	the	DET
cblr-13004	132	18	eu	eu	PROPN
cblr-13004	132	19	green	green	PROPN
cblr-13004	132	20	bonds	bond	NOUN
cblr-13004	132	21	standard	standard	PROPN
cblr-13004	132	22	mandatory	mandatory	ADJ
cblr-13004	132	23	.	.	PUNCT
cblr-13004	133	1	see	see	VERB
cblr-13004	133	2	,	,	PUNCT
cblr-13004	133	3	e.g.	e.g.	ADV
cblr-13004	133	4	,	,	PUNCT
cblr-13004	133	5	david	david	PROPN
cblr-13004	133	6	ray	ray	PROPN
cblr-13004	133	7	&	&	CCONJ
cblr-13004	133	8	lea	lea	PROPN
cblr-13004	133	9	gamsjäger	gamsjäger	PROPN
cblr-13004	133	10	,	,	PUNCT
cblr-13004	133	11	ecb	ecb	NOUN
cblr-13004	133	12	calls	call	VERB
cblr-13004	133	13	for	for	ADP
cblr-13004	133	14	mandatory	mandatory	ADJ
cblr-13004	133	15	eu	eu	PROPN
cblr-13004	133	16	green	green	PROPN
cblr-13004	133	17	bond	bond	PROPN
cblr-13004	133	18	standard	standard	NOUN
cblr-13004	133	19	,	,	PUNCT
cblr-13004	133	20	nordea	nordea	NOUN
cblr-13004	133	21	(	(	PUNCT
cblr-13004	133	22	2021	2021	NUM
cblr-13004	133	23	)	)	PUNCT
cblr-13004	133	24	,	,	PUNCT
cblr-13004	133	25	https://www.nordea.com/en/news/ecb-calls-for-mandatory-eu-green-bondstandard	https://www.nordea.com/en/news/ecb-calls-for-mandatory-eu-green-bondstandard	PROPN
cblr-13004	134	1	[	[	X
cblr-13004	134	2	https://perma.cc/d7mp-97lm	https://perma.cc/d7mp-97lm	X
cblr-13004	134	3	]	]	X
cblr-13004	134	4	.	.	PUNCT
cblr-13004	135	1	europe	europe	PROPN
cblr-13004	135	2	is	be	AUX
cblr-13004	135	3	a	a	DET
cblr-13004	135	4	particularly	particularly	ADV
cblr-13004	135	5	important	important	ADJ
cblr-13004	135	6	geographic	geographic	ADJ
cblr-13004	135	7	market	market	NOUN
cblr-13004	135	8	for	for	ADP
cblr-13004	135	9	green	green	ADJ
cblr-13004	135	10	bonds	bond	NOUN
cblr-13004	135	11	.	.	PUNCT
cblr-13004	136	1	issuers	issuer	NOUN
cblr-13004	136	2	coded	code	VERB
cblr-13004	136	3	with	with	ADP
cblr-13004	136	4	european	european	ADJ
cblr-13004	136	5	“	"	PUNCT
cblr-13004	136	6	country	country	NOUN
cblr-13004	136	7	”	"	PUNCT
cblr-13004	136	8	codes	code	NOUN
cblr-13004	136	9	accounted	account	VERB
cblr-13004	136	10	for	for	ADP
cblr-13004	136	11	49	49	NUM
cblr-13004	136	12	%	%	NOUN
cblr-13004	136	13	of	of	ADP
cblr-13004	136	14	corporate	corporate	ADJ
cblr-13004	136	15	green	green	ADJ
cblr-13004	136	16	-	-	PUNCT
cblr-13004	136	17	bond	bond	NOUN
cblr-13004	136	18	issuance	issuance	NOUN
cblr-13004	136	19	by	by	ADP
cblr-13004	136	20	dollar	dollar	NOUN
cblr-13004	136	21	volume	volume	NOUN
cblr-13004	136	22	over	over	ADP
cblr-13004	136	23	the	the	DET
cblr-13004	136	24	three	three	NUM
cblr-13004	136	25	-	-	PUNCT
cblr-13004	136	26	year	year	NOUN
cblr-13004	136	27	period	period	NOUN
cblr-13004	136	28	june	june	PROPN
cblr-13004	136	29	1	1	NUM
cblr-13004	136	30	,	,	PUNCT
cblr-13004	136	31	2019	2019	NUM
cblr-13004	136	32	to	to	ADP
cblr-13004	136	33	may	may	PROPN
cblr-13004	136	34	31	31	NUM
cblr-13004	136	35	,	,	PUNCT
cblr-13004	136	36	2022	2022	NUM
cblr-13004	136	37	.	.	PUNCT
cblr-13004	137	1	for	for	ADP
cblr-13004	137	2	comparison	comparison	NOUN
cblr-13004	137	3	,	,	PUNCT
cblr-13004	137	4	asian	asian	ADJ
cblr-13004	137	5	issuers	issuer	NOUN
cblr-13004	137	6	(	(	PUNCT
cblr-13004	137	7	including	include	VERB
cblr-13004	137	8	oceania	oceania	PROPN
cblr-13004	137	9	)	)	PUNCT
cblr-13004	137	10	accounted	account	VERB
cblr-13004	137	11	for	for	ADP
cblr-13004	137	12	24	24	NUM
cblr-13004	137	13	%	%	NOUN
cblr-13004	137	14	,	,	PUNCT
cblr-13004	137	15	north	north	ADJ
cblr-13004	137	16	american	american	ADJ
cblr-13004	137	17	issuers	issuer	NOUN
cblr-13004	137	18	for	for	ADP
cblr-13004	137	19	12	12	NUM
cblr-13004	137	20	%	%	NOUN
cblr-13004	137	21	,	,	PUNCT
cblr-13004	137	22	and	and	CCONJ
cblr-13004	137	23	issuers	issuer	NOUN
cblr-13004	137	24	in	in	ADP
cblr-13004	137	25	other	other	ADJ
cblr-13004	137	26	locations	location	NOUN
cblr-13004	137	27	(	(	PUNCT
cblr-13004	137	28	including	include	VERB
cblr-13004	137	29	supranational	supranational	ADJ
cblr-13004	137	30	issuers	issuer	NOUN
cblr-13004	137	31	,	,	PUNCT
cblr-13004	137	32	issuers	issuer	NOUN
cblr-13004	137	33	with	with	ADP
cblr-13004	137	34	multiple	multiple	ADJ
cblr-13004	137	35	country	country	NOUN
cblr-13004	137	36	codes	code	NOUN
cblr-13004	137	37	,	,	PUNCT
cblr-13004	137	38	and	and	CCONJ
cblr-13004	137	39	issuers	issuer	NOUN
cblr-13004	137	40	from	from	ADP
cblr-13004	137	41	https://www.nortonrosefulbright.com/en/knowledge/publications/3a31a991/update-provisional-agreement-reached-on-the-european-green-bond-standard	https://www.nortonrosefulbright.com/en/knowledge/publications/3a31a991/update-provisional-agreement-reached-on-the-european-green-bond-standard	PROPN
cblr-13004	137	42	https://www.nortonrosefulbright.com/en/knowledge/publications/3a31a991/update-provisional-agreement-reached-on-the-european-green-bond-standard	https://www.nortonrosefulbright.com/en/knowledge/publications/3a31a991/update-provisional-agreement-reached-on-the-european-green-bond-standard	PROPN
cblr-13004	137	43	https://www.nortonrosefulbright.com/en/knowledge/publications/3a31a991/update-provisional-agreement-reached-on-the-european-green-bond-standard	https://www.nortonrosefulbright.com/en/knowledge/publications/3a31a991/update-provisional-agreement-reached-on-the-european-green-bond-standard	PROPN
cblr-13004	137	44	https://www.nordea.com/en/news/ecb-calls-for-mandatory-eu-green-bond-standard	https://www.nordea.com/en/news/ecb-calls-for-mandatory-eu-green-bond-standard	VERB
cblr-13004	137	45	https://www.nordea.com/en/news/ecb-calls-for-mandatory-eu-green-bond-standard	https://www.nordea.com/en/news/ecb-calls-for-mandatory-eu-green-bond-standard	PROPN
cblr-13004	137	46	https://perma.cc/d7mp-97lm	https://perma.cc/d7mp-97lm	PUNCT
cblr-13004	137	47	no	no	NOUN
cblr-13004	137	48	.	.	NOUN
cblr-13004	137	49	1	1	NUM
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cblr-13004	137	51	green	green	ADJ
cblr-13004	137	52	bond	bond	NOUN
cblr-13004	137	53	reporting	report	VERB
cblr-13004	137	54	211	211	NUM
cblr-13004	137	55	perhaps	perhaps	ADV
cblr-13004	137	56	unsurprisingly	unsurprisingly	ADV
cblr-13004	137	57	,	,	PUNCT
cblr-13004	137	58	given	give	VERB
cblr-13004	137	59	that	that	SCONJ
cblr-13004	137	60	they	they	PRON
cblr-13004	137	61	are	be	AUX
cblr-13004	137	62	promulgated	promulgate	VERB
cblr-13004	137	63	by	by	ADP
cblr-13004	137	64	an	an	DET
cblr-13004	137	65	industry	industry	NOUN
cblr-13004	137	66	group,29	group,29	NOUN
cblr-13004	137	67	the	the	DET
cblr-13004	137	68	icma	icma	NOUN
cblr-13004	137	69	gbp	gbp	NOUN
cblr-13004	137	70	appear	appear	VERB
cblr-13004	137	71	very	very	ADV
cblr-13004	137	72	forgiving	forgiving	NOUN
cblr-13004	137	73	about	about	ADP
cblr-13004	137	74	the	the	DET
cblr-13004	137	75	use	use	NOUN
cblr-13004	137	76	of	of	ADP
cblr-13004	137	77	green	green	ADJ
cblr-13004	137	78	-	-	PUNCT
cblr-13004	137	79	bond	bond	NOUN
cblr-13004	137	80	proceeds	proceed	NOUN
cblr-13004	137	81	.	.	PUNCT
cblr-13004	138	1	they	they	PRON
cblr-13004	138	2	provide	provide	VERB
cblr-13004	138	3	that	that	SCONJ
cblr-13004	138	4	projects	project	NOUN
cblr-13004	138	5	funded	fund	VERB
cblr-13004	138	6	by	by	ADP
cblr-13004	138	7	a	a	DET
cblr-13004	138	8	green	green	ADJ
cblr-13004	138	9	bond	bond	NOUN
cblr-13004	138	10	should	should	AUX
cblr-13004	138	11	be	be	AUX
cblr-13004	138	12	“	"	PUNCT
cblr-13004	138	13	appropriately	appropriately	ADV
cblr-13004	138	14	described	describe	VERB
cblr-13004	138	15	in	in	ADP
cblr-13004	138	16	the	the	DET
cblr-13004	138	17	legal	legal	ADJ
cblr-13004	138	18	documentation	documentation	NOUN
cblr-13004	138	19	of	of	ADP
cblr-13004	138	20	the	the	DET
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cblr-13004	138	23	“	"	PUNCT
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cblr-13004	138	26	clear	clear	ADJ
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cblr-13004	138	28	benefits	benefit	NOUN
cblr-13004	138	29	.	.	PUNCT
cblr-13004	139	1	”31	”31	PROPN
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cblr-13004	140	2	that	that	PRON
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cblr-13004	140	5	gbp	gbp	NOUN
cblr-13004	140	6	do	do	AUX
cblr-13004	140	7	“	"	PUNCT
cblr-13004	140	8	explicitly	explicitly	ADV
cblr-13004	140	9	recognize	recognize	VERB
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cblr-13004	140	12	categories	category	NOUN
cblr-13004	140	13	of	of	ADP
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cblr-13004	140	15	for	for	ADP
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cblr-13004	140	23	renewable	renewable	ADJ
cblr-13004	140	24	energy	energy	NOUN
cblr-13004	140	25	”	"	PUNCT
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cblr-13004	140	28	green	green	ADJ
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cblr-13004	140	30	.	.	PUNCT
cblr-13004	141	1	”32	”32	VERB
cblr-13004	141	2	these	these	DET
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cblr-13004	141	10	such	such	ADJ
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cblr-13004	141	19	.	.	PUNCT
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cblr-13004	143	5	,	,	PUNCT
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cblr-13004	143	12	(	(	PUNCT
cblr-13004	143	13	2024	2024	NUM
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cblr-13004	143	25	.	.	PUNCT
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cblr-13004	144	10	.	.	PUNCT
cblr-13004	145	1	int’l	int’l	NUM
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cblr-13004	145	3	.	.	PUNCT
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cblr-13004	146	2	.	.	PUNCT
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cblr-13004	162	35	columbia	columbia	PROPN
cblr-13004	162	36	business	business	NOUN
cblr-13004	162	37	law	law	PROPN
cblr-13004	162	38	review	review	NOUN
cblr-13004	162	39	[	[	X
cblr-13004	162	40	vol	vol	NOUN
cblr-13004	162	41	.	.	PUNCT
cblr-13004	162	42	2024	2024	NUM
cblr-13004	162	43	general	general	ADJ
cblr-13004	162	44	terms	term	NOUN
cblr-13004	162	45	.	.	PUNCT
cblr-13004	163	1	for	for	ADP
cblr-13004	163	2	example	example	NOUN
cblr-13004	163	3	,	,	PUNCT
cblr-13004	163	4	the	the	DET
cblr-13004	163	5	complete	complete	ADJ
cblr-13004	163	6	definition	definition	NOUN
cblr-13004	163	7	of	of	ADP
cblr-13004	163	8	“	"	PUNCT
cblr-13004	163	9	[	[	X
cblr-13004	163	10	r]enewable	r]enewable	ADJ
cblr-13004	163	11	energy	energy	NOUN
cblr-13004	163	12	”	"	PUNCT
cblr-13004	163	13	is	be	AUX
cblr-13004	163	14	:	:	PUNCT
cblr-13004	163	15	“	"	PUNCT
cblr-13004	163	16	[	[	X
cblr-13004	163	17	r]enewable	r]enewable	ADJ
cblr-13004	163	18	energy	energy	NOUN
cblr-13004	163	19	(	(	PUNCT
cblr-13004	163	20	including	include	VERB
cblr-13004	163	21	production	production	NOUN
cblr-13004	163	22	,	,	PUNCT
cblr-13004	163	23	transmission	transmission	NOUN
cblr-13004	163	24	,	,	PUNCT
cblr-13004	163	25	appliances	appliance	NOUN
cblr-13004	163	26	and	and	CCONJ
cblr-13004	163	27	products).”33	products).”33	NOUN
cblr-13004	163	28	another	another	DET
cblr-13004	163	29	notable	notable	ADJ
cblr-13004	163	30	aspect	aspect	NOUN
cblr-13004	163	31	of	of	ADP
cblr-13004	163	32	the	the	DET
cblr-13004	163	33	gbp	gbp	NOUN
cblr-13004	163	34	is	be	AUX
cblr-13004	163	35	that	that	SCONJ
cblr-13004	163	36	they	they	PRON
cblr-13004	163	37	permit	permit	VERB
cblr-13004	163	38	use	use	NOUN
cblr-13004	163	39	of	of	ADP
cblr-13004	163	40	green	green	ADJ
cblr-13004	163	41	-	-	PUNCT
cblr-13004	163	42	bond	bond	NOUN
cblr-13004	163	43	funds	fund	NOUN
cblr-13004	163	44	to	to	PART
cblr-13004	163	45	refinance	refinance	VERB
cblr-13004	163	46	existing	exist	VERB
cblr-13004	163	47	projects	project	NOUN
cblr-13004	163	48	within	within	ADP
cblr-13004	163	49	a	a	DET
cblr-13004	163	50	lookback	lookback	NOUN
cblr-13004	163	51	period	period	NOUN
cblr-13004	163	52	defined	define	VERB
cblr-13004	163	53	by	by	ADP
cblr-13004	163	54	the	the	DET
cblr-13004	163	55	issuer.34	issuer.34	NOUN
cblr-13004	163	56	for	for	ADP
cblr-13004	163	57	example	example	NOUN
cblr-13004	163	58	,	,	PUNCT
cblr-13004	163	59	a	a	DET
cblr-13004	163	60	realestate	realestate	ADJ
cblr-13004	163	61	investor	investor	NOUN
cblr-13004	163	62	with	with	ADP
cblr-13004	163	63	a	a	DET
cblr-13004	163	64	two	two	NUM
cblr-13004	163	65	-	-	PUNCT
cblr-13004	163	66	year	year	NOUN
cblr-13004	163	67	lookback	lookback	NOUN
cblr-13004	163	68	period	period	NOUN
cblr-13004	163	69	could	could	AUX
cblr-13004	163	70	issue	issue	VERB
cblr-13004	163	71	a	a	DET
cblr-13004	163	72	green	green	ADJ
cblr-13004	163	73	bond	bond	NOUN
cblr-13004	163	74	in	in	ADP
cblr-13004	163	75	2023	2023	NUM
cblr-13004	163	76	to	to	PART
cblr-13004	163	77	pay	pay	VERB
cblr-13004	163	78	off	off	ADP
cblr-13004	163	79	a	a	DET
cblr-13004	163	80	loan	loan	NOUN
cblr-13004	163	81	incurred	incur	VERB
cblr-13004	163	82	to	to	PART
cblr-13004	163	83	buy	buy	VERB
cblr-13004	163	84	a	a	DET
cblr-13004	163	85	green	green	ADJ
cblr-13004	163	86	building	building	NOUN
cblr-13004	163	87	in	in	ADP
cblr-13004	163	88	2021.35	2021.35	NUM
cblr-13004	163	89	indeed	indeed	ADV
cblr-13004	163	90	,	,	PUNCT
cblr-13004	163	91	the	the	DET
cblr-13004	163	92	author	author	NOUN
cblr-13004	163	93	’s	’s	PART
cblr-13004	163	94	impression	impression	NOUN
cblr-13004	163	95	from	from	ADP
cblr-13004	163	96	reviewing	review	VERB
cblr-13004	163	97	the	the	DET
cblr-13004	163	98	data	data	NOUN
cblr-13004	163	99	is	be	AUX
cblr-13004	163	100	that	that	SCONJ
cblr-13004	163	101	this	this	DET
cblr-13004	163	102	practice	practice	NOUN
cblr-13004	163	103	is	be	AUX
cblr-13004	163	104	not	not	PART
cblr-13004	163	105	uncommon.36	uncommon.36	VERB
cblr-13004	163	106	management	management	NOUN
cblr-13004	163	107	of	of	ADP
cblr-13004	163	108	living	live	VERB
cblr-13004	163	109	natural	natural	ADJ
cblr-13004	163	110	resources	resource	NOUN
cblr-13004	163	111	and	and	CCONJ
cblr-13004	163	112	land	land	NOUN
cblr-13004	163	113	use	use	NOUN
cblr-13004	163	114	,	,	PUNCT
cblr-13004	163	115	”	"	PUNCT
cblr-13004	163	116	“	"	PUNCT
cblr-13004	163	117	[	[	X
cblr-13004	163	118	t]errestrial	t]errestrial	ADJ
cblr-13004	163	119	and	and	CCONJ
cblr-13004	163	120	aquatic	aquatic	ADJ
cblr-13004	163	121	biodiversity	biodiversity	NOUN
cblr-13004	163	122	,	,	PUNCT
cblr-13004	163	123	”	"	PUNCT
cblr-13004	163	124	“	"	PUNCT
cblr-13004	163	125	[	[	X
cblr-13004	163	126	c]lean	c]lean	NOUN
cblr-13004	163	127	transportation	transportation	NOUN
cblr-13004	163	128	,	,	PUNCT
cblr-13004	163	129	”	"	PUNCT
cblr-13004	163	130	“	"	PUNCT
cblr-13004	163	131	[	[	X
cblr-13004	163	132	s]ustainable	s]ustainable	ADJ
cblr-13004	163	133	water	water	NOUN
cblr-13004	163	134	and	and	CCONJ
cblr-13004	163	135	wastewater	wastewater	NOUN
cblr-13004	163	136	management	management	NOUN
cblr-13004	163	137	,	,	PUNCT
cblr-13004	163	138	”	"	PUNCT
cblr-13004	163	139	“	"	PUNCT
cblr-13004	163	140	[	[	X
cblr-13004	163	141	c]limate	c]limate	ADP
cblr-13004	163	142	change	change	NOUN
cblr-13004	163	143	adaptation	adaptation	NOUN
cblr-13004	163	144	,	,	PUNCT
cblr-13004	163	145	”	"	PUNCT
cblr-13004	163	146	and	and	CCONJ
cblr-13004	163	147	“	"	PUNCT
cblr-13004	163	148	[	[	X
cblr-13004	163	149	c]ircular	c]ircular	ADJ
cblr-13004	163	150	economy	economy	NOUN
cblr-13004	163	151	adapted	adapt	VERB
cblr-13004	163	152	product	product	NOUN
cblr-13004	163	153	,	,	PUNCT
cblr-13004	163	154	production	production	NOUN
cblr-13004	163	155	technologies	technology	NOUN
cblr-13004	163	156	and	and	CCONJ
cblr-13004	163	157	processes	process	NOUN
cblr-13004	163	158	.	.	PUNCT
cblr-13004	163	159	”	"	PUNCT
cblr-13004	164	1	i	i	PRON
cblr-13004	164	2	d.	d.	PROPN
cblr-13004	164	3	33	33	NUM
cblr-13004	165	1	i	i	PRON
cblr-13004	165	2	d.	d.	PROPN
cblr-13004	165	3	at	at	ADP
cblr-13004	165	4	4	4	NUM
cblr-13004	165	5	.	.	NUM
cblr-13004	165	6	34	34	NUM
cblr-13004	166	1	i	i	PROPN
cblr-13004	166	2	d.	d.	PROPN
cblr-13004	166	3	35	35	NUM
cblr-13004	166	4	see	see	VERB
cblr-13004	166	5	,	,	PUNCT
cblr-13004	166	6	e.g.	e.g.	ADV
cblr-13004	166	7	,	,	PUNCT
cblr-13004	166	8	alexandria	alexandria	PROPN
cblr-13004	166	9	real	real	ADJ
cblr-13004	166	10	est	est	X
cblr-13004	166	11	.	.	PUNCT
cblr-13004	167	1	equities	equities	PROPN
cblr-13004	167	2	,	,	PUNCT
cblr-13004	167	3	inc	inc	PROPN
cblr-13004	167	4	.	.	PROPN
cblr-13004	167	5	,	,	PUNCT
cblr-13004	167	6	green	green	ADJ
cblr-13004	167	7	bond	bond	NOUN
cblr-13004	167	8	allocation	allocation	NOUN
cblr-13004	167	9	report	report	NOUN
cblr-13004	167	10	5	5	NUM
cblr-13004	167	11	(	(	PUNCT
cblr-13004	167	12	feb	feb	X
cblr-13004	167	13	.	.	PROPN
cblr-13004	167	14	2022	2022	NUM
cblr-13004	167	15	)	)	PUNCT
cblr-13004	167	16	(	(	PUNCT
cblr-13004	167	17	“	"	PUNCT
cblr-13004	167	18	eligible	eligible	ADJ
cblr-13004	167	19	green	green	ADJ
cblr-13004	167	20	projects	project	NOUN
cblr-13004	167	21	include	include	VERB
cblr-13004	167	22	(	(	PUNCT
cblr-13004	167	23	a	a	X
cblr-13004	167	24	)	)	PUNCT
cblr-13004	167	25	projects	project	NOUN
cblr-13004	167	26	with	with	ADP
cblr-13004	167	27	disbursements	disbursement	NOUN
cblr-13004	167	28	made	make	VERB
cblr-13004	167	29	in	in	ADP
cblr-13004	167	30	the	the	DET
cblr-13004	167	31	three	three	NUM
cblr-13004	167	32	years	year	NOUN
cblr-13004	167	33	preceding	precede	VERB
cblr-13004	167	34	the	the	DET
cblr-13004	167	35	respective	respective	ADJ
cblr-13004	167	36	initial	initial	ADJ
cblr-13004	167	37	issuance	issuance	NOUN
cblr-13004	167	38	dates	date	NOUN
cblr-13004	167	39	of	of	ADP
cblr-13004	167	40	the	the	DET
cblr-13004	167	41	notes	note	NOUN
cblr-13004	167	42	.	.	PUNCT
cblr-13004	167	43	.	.	PUNCT
cblr-13004	167	44	.	.	PUNCT
cblr-13004	167	45	.	.	PUNCT
cblr-13004	167	46	”	"	PUNCT
cblr-13004	167	47	)	)	PUNCT
cblr-13004	167	48	;	;	PUNCT
cblr-13004	167	49	boston	boston	PROPN
cblr-13004	167	50	props	prop	NOUN
cblr-13004	167	51	.	.	PUNCT
cblr-13004	168	1	ltd	ltd	PROPN
cblr-13004	168	2	.	.	PROPN
cblr-13004	168	3	p’ship	p’ship	PROPN
cblr-13004	168	4	,	,	PUNCT
cblr-13004	168	5	2021	2021	NUM
cblr-13004	168	6	green	green	ADJ
cblr-13004	168	7	bond	bond	NOUN
cblr-13004	168	8	allocation	allocation	NOUN
cblr-13004	168	9	report	report	NOUN
cblr-13004	168	10	6	6	NUM
cblr-13004	168	11	(	(	PUNCT
cblr-13004	168	12	dec	dec	PROPN
cblr-13004	168	13	.	.	PROPN
cblr-13004	168	14	31	31	NUM
cblr-13004	168	15	,	,	PUNCT
cblr-13004	168	16	2021	2021	NUM
cblr-13004	168	17	)	)	PUNCT
cblr-13004	168	18	(	(	PUNCT
cblr-13004	168	19	“	"	PUNCT
cblr-13004	168	20	bplp	bplp	VERB
cblr-13004	168	21	management	management	NOUN
cblr-13004	168	22	asserts	assert	VERB
cblr-13004	168	23	that	that	PRON
cblr-13004	168	24	.	.	PUNCT
cblr-13004	168	25	.	.	PUNCT
cblr-13004	168	26	.	.	PUNCT
cblr-13004	169	1	an	an	DET
cblr-13004	169	2	amount	amount	NOUN
cblr-13004	169	3	equal	equal	ADJ
cblr-13004	169	4	to	to	ADP
cblr-13004	169	5	the	the	DET
cblr-13004	169	6	proceeds	proceed	NOUN
cblr-13004	169	7	of	of	ADP
cblr-13004	169	8	[	[	PUNCT
cblr-13004	169	9	the	the	DET
cblr-13004	169	10	green	green	ADJ
cblr-13004	169	11	bond	bond	NOUN
cblr-13004	169	12	issue	issue	NOUN
cblr-13004	169	13	]	]	PUNCT
cblr-13004	169	14	was	be	AUX
cblr-13004	169	15	used	use	VERB
cblr-13004	169	16	for	for	ADP
cblr-13004	169	17	the	the	DET
cblr-13004	169	18	financing	financing	NOUN
cblr-13004	169	19	and	and	CCONJ
cblr-13004	169	20	refinancing	refinancing	NOUN
cblr-13004	169	21	of	of	ADP
cblr-13004	169	22	previously	previously	ADV
cblr-13004	169	23	incurred	incur	VERB
cblr-13004	169	24	costs	cost	NOUN
cblr-13004	169	25	associated	associate	VERB
cblr-13004	169	26	with	with	ADP
cblr-13004	169	27	the	the	DET
cblr-13004	169	28	eligible	eligible	ADJ
cblr-13004	169	29	green	green	ADJ
cblr-13004	169	30	projects	project	NOUN
cblr-13004	169	31	.	.	PUNCT
cblr-13004	169	32	.	.	PUNCT
cblr-13004	169	33	.	.	PUNCT
cblr-13004	169	34	.	.	PUNCT
cblr-13004	169	35	”	"	PUNCT
cblr-13004	169	36	)	)	PUNCT
cblr-13004	169	37	.	.	PUNCT
cblr-13004	170	1	bplp	bplp	PROPN
cblr-13004	170	2	also	also	ADV
cblr-13004	170	3	notes	note	VERB
cblr-13004	170	4	that	that	SCONJ
cblr-13004	170	5	eligible	eligible	ADJ
cblr-13004	170	6	green	green	ADJ
cblr-13004	170	7	projects	project	NOUN
cblr-13004	170	8	include	include	VERB
cblr-13004	170	9	“	"	PUNCT
cblr-13004	170	10	investments	investment	NOUN
cblr-13004	170	11	in	in	ADP
cblr-13004	170	12	acquisitions	acquisition	NOUN
cblr-13004	170	13	of	of	ADP
cblr-13004	170	14	buildings	building	NOUN
cblr-13004	170	15	.	.	PUNCT
cblr-13004	170	16	.	.	PUNCT
cblr-13004	170	17	.	.	PUNCT
cblr-13004	171	1	that	that	PRON
cblr-13004	171	2	have	have	AUX
cblr-13004	171	3	received	receive	VERB
cblr-13004	171	4	,	,	PUNCT
cblr-13004	171	5	or	or	CCONJ
cblr-13004	171	6	are	be	AUX
cblr-13004	171	7	expected	expect	VERB
cblr-13004	171	8	to	to	PART
cblr-13004	171	9	receive	receive	VERB
cblr-13004	171	10	.	.	PUNCT
cblr-13004	171	11	.	.	PUNCT
cblr-13004	171	12	.	.	PUNCT
cblr-13004	172	1	a	a	DET
cblr-13004	172	2	leed	leed	PROPN
cblr-13004	172	3	silver	silver	NOUN
cblr-13004	172	4	,	,	PUNCT
cblr-13004	172	5	gold	gold	NOUN
cblr-13004	172	6	,	,	PUNCT
cblr-13004	172	7	or	or	CCONJ
cblr-13004	172	8	platinum	platinum	NOUN
cblr-13004	172	9	certification	certification	NOUN
cblr-13004	172	10	.	.	PUNCT
cblr-13004	172	11	”	"	PUNCT
cblr-13004	173	1	i	i	PRON
cblr-13004	173	2	d.	d.	PROPN
cblr-13004	173	3	36	36	NUM
cblr-13004	173	4	see	see	VERB
cblr-13004	173	5	,	,	PUNCT
cblr-13004	173	6	e.g.	e.g.	ADV
cblr-13004	173	7	,	,	PUNCT
cblr-13004	173	8	alexandria	alexandria	PROPN
cblr-13004	173	9	real	real	ADJ
cblr-13004	173	10	est	est	X
cblr-13004	173	11	.	.	PUNCT
cblr-13004	174	1	equities	equities	PROPN
cblr-13004	174	2	,	,	PUNCT
cblr-13004	174	3	inc	inc	PROPN
cblr-13004	174	4	.	.	PROPN
cblr-13004	174	5	,	,	PUNCT
cblr-13004	174	6	green	green	ADJ
cblr-13004	174	7	bond	bond	NOUN
cblr-13004	174	8	allocation	allocation	NOUN
cblr-13004	174	9	report	report	NOUN
cblr-13004	174	10	5	5	NUM
cblr-13004	174	11	(	(	PUNCT
cblr-13004	174	12	feb	feb	X
cblr-13004	174	13	.	.	PROPN
cblr-13004	174	14	2022	2022	NUM
cblr-13004	174	15	)	)	PUNCT
cblr-13004	174	16	(	(	PUNCT
cblr-13004	174	17	management	management	NOUN
cblr-13004	174	18	’s	’s	PART
cblr-13004	174	19	assertion	assertion	NOUN
cblr-13004	174	20	that	that	SCONJ
cblr-13004	174	21	green	green	ADJ
cblr-13004	174	22	-	-	PUNCT
cblr-13004	174	23	bond	bond	NOUN
cblr-13004	174	24	proceeds	proceed	NOUN
cblr-13004	174	25	were	be	AUX
cblr-13004	174	26	used	use	VERB
cblr-13004	174	27	for	for	ADP
cblr-13004	174	28	“	"	PUNCT
cblr-13004	174	29	eligible	eligible	ADJ
cblr-13004	174	30	green	green	ADJ
cblr-13004	174	31	projects	project	NOUN
cblr-13004	174	32	,	,	PUNCT
cblr-13004	174	33	”	"	PUNCT
cblr-13004	174	34	which	which	PRON
cblr-13004	174	35	include	include	VERB
cblr-13004	174	36	“	"	PUNCT
cblr-13004	174	37	projects	project	NOUN
cblr-13004	174	38	with	with	ADP
cblr-13004	174	39	disbursements	disbursement	NOUN
cblr-13004	174	40	made	make	VERB
cblr-13004	174	41	in	in	ADP
cblr-13004	174	42	the	the	DET
cblr-13004	174	43	three	three	NUM
cblr-13004	174	44	years	year	NOUN
cblr-13004	174	45	preceding	precede	VERB
cblr-13004	174	46	the	the	DET
cblr-13004	174	47	respective	respective	ADJ
cblr-13004	174	48	initial	initial	ADJ
cblr-13004	174	49	issuance	issuance	NOUN
cblr-13004	174	50	dates	date	NOUN
cblr-13004	174	51	of	of	ADP
cblr-13004	174	52	the	the	DET
cblr-13004	174	53	notes	note	NOUN
cblr-13004	174	54	”	"	PUNCT
cblr-13004	174	55	)	)	PUNCT
cblr-13004	174	56	;	;	PUNCT
cblr-13004	174	57	boston	boston	PROPN
cblr-13004	174	58	props	prop	NOUN
cblr-13004	174	59	.	.	PUNCT
cblr-13004	175	1	ltd	ltd	PROPN
cblr-13004	175	2	.	.	PROPN
cblr-13004	175	3	p’ship	p’ship	PROPN
cblr-13004	175	4	,	,	PUNCT
cblr-13004	175	5	2021	2021	NUM
cblr-13004	175	6	green	green	ADJ
cblr-13004	175	7	bond	bond	NOUN
cblr-13004	175	8	allocation	allocation	NOUN
cblr-13004	175	9	report	report	NOUN
cblr-13004	175	10	6	6	NUM
cblr-13004	175	11	(	(	PUNCT
cblr-13004	175	12	dec	dec	PROPN
cblr-13004	175	13	.	.	PROPN
cblr-13004	175	14	31	31	NUM
cblr-13004	175	15	,	,	PUNCT
cblr-13004	175	16	2021	2021	NUM
cblr-13004	175	17	)	)	PUNCT
cblr-13004	175	18	(	(	PUNCT
cblr-13004	175	19	management	management	NOUN
cblr-13004	175	20	’s	’s	PART
cblr-13004	175	21	assertion	assertion	NOUN
cblr-13004	175	22	that	that	PRON
cblr-13004	175	23	greenbond	greenbond	NOUN
cblr-13004	175	24	proceeds	proceed	NOUN
cblr-13004	175	25	were	be	AUX
cblr-13004	175	26	used	use	VERB
cblr-13004	175	27	for	for	ADP
cblr-13004	175	28	“	"	PUNCT
cblr-13004	175	29	financing	financing	NOUN
cblr-13004	175	30	or	or	CCONJ
cblr-13004	175	31	refinancing	refinancing	NOUN
cblr-13004	175	32	of	of	ADP
cblr-13004	175	33	previously	previously	ADV
cblr-13004	175	34	incurred	incur	VERB
cblr-13004	175	35	costs	cost	NOUN
cblr-13004	175	36	associated	associate	VERB
cblr-13004	175	37	with	with	ADP
cblr-13004	175	38	the	the	DET
cblr-13004	175	39	eligible	eligible	ADJ
cblr-13004	175	40	green	green	ADJ
cblr-13004	175	41	projects	project	NOUN
cblr-13004	175	42	,	,	PUNCT
cblr-13004	175	43	”	"	PUNCT
cblr-13004	175	44	including	include	VERB
cblr-13004	175	45	“	"	PUNCT
cblr-13004	175	46	investments	investment	NOUN
cblr-13004	175	47	of	of	ADP
cblr-13004	175	48	acquisitions	acquisition	NOUN
cblr-13004	175	49	of	of	ADP
cblr-13004	175	50	buildings	building	NOUN
cblr-13004	175	51	.	.	PUNCT
cblr-13004	175	52	.	.	PUNCT
cblr-13004	175	53	.	.	PUNCT
cblr-13004	176	1	that	that	PRON
cblr-13004	176	2	have	have	AUX
cblr-13004	176	3	received	receive	VERB
cblr-13004	176	4	,	,	PUNCT
cblr-13004	176	5	or	or	CCONJ
cblr-13004	176	6	are	be	AUX
cblr-13004	176	7	expected	expect	VERB
cblr-13004	176	8	to	to	PART
cblr-13004	176	9	receive	receive	VERB
cblr-13004	176	10	,	,	PUNCT
cblr-13004	176	11	in	in	ADP
cblr-13004	176	12	the	the	DET
cblr-13004	176	13	three	three	NUM
cblr-13004	176	14	years	year	NOUN
cblr-13004	176	15	prior	prior	ADV
cblr-13004	176	16	to	to	ADP
cblr-13004	176	17	the	the	DET
cblr-13004	176	18	issuance	issuance	NOUN
cblr-13004	176	19	of	of	ADP
cblr-13004	176	20	the	the	DET
cblr-13004	176	21	notes	note	NOUN
cblr-13004	176	22	or	or	CCONJ
cblr-13004	176	23	during	during	ADP
cblr-13004	176	24	the	the	DET
cblr-13004	176	25	term	term	NOUN
cblr-13004	176	26	of	of	ADP
cblr-13004	176	27	the	the	DET
cblr-13004	176	28	notes	note	NOUN
cblr-13004	176	29	,	,	PUNCT
cblr-13004	176	30	a	a	DET
cblr-13004	176	31	leed	leed	NOUN
cblr-13004	176	32	silver	silver	NOUN
cblr-13004	176	33	,	,	PUNCT
cblr-13004	176	34	gold	gold	NOUN
cblr-13004	176	35	,	,	PUNCT
cblr-13004	176	36	or	or	CCONJ
cblr-13004	176	37	platinum	platinum	NOUN
cblr-13004	176	38	certification	certification	NOUN
cblr-13004	176	39	”	"	PUNCT
cblr-13004	176	40	)	)	PUNCT
cblr-13004	176	41	.	.	PUNCT
cblr-13004	177	1	no	no	INTJ
cblr-13004	177	2	.	.	NOUN
cblr-13004	177	3	1	1	NUM
cblr-13004	177	4	]	]	X
cblr-13004	177	5	green	green	ADJ
cblr-13004	177	6	bond	bond	NOUN
cblr-13004	177	7	reporting	report	VERB
cblr-13004	177	8	213	213	NUM
cblr-13004	177	9	2	2	NUM
cblr-13004	177	10	.	.	PUNCT
cblr-13004	177	11	mechanisms	mechanism	NOUN
cblr-13004	177	12	for	for	ADP
cblr-13004	177	13	assuring	assure	VERB
cblr-13004	177	14	that	that	SCONJ
cblr-13004	177	15	proceeds	proceed	NOUN
cblr-13004	177	16	are	be	AUX
cblr-13004	177	17	spent	spend	VERB
cblr-13004	177	18	for	for	ADP
cblr-13004	177	19	green	green	ADJ
cblr-13004	177	20	purposes	purpose	NOUN
cblr-13004	177	21	the	the	DET
cblr-13004	177	22	green	green	ADJ
cblr-13004	177	23	bond	bond	NOUN
cblr-13004	177	24	principles	principle	NOUN
cblr-13004	177	25	contain	contain	VERB
cblr-13004	177	26	provisions	provision	NOUN
cblr-13004	177	27	to	to	PART
cblr-13004	177	28	promote	promote	VERB
cblr-13004	177	29	confidence	confidence	NOUN
cblr-13004	177	30	that	that	SCONJ
cblr-13004	177	31	green	green	ADJ
cblr-13004	177	32	-	-	PUNCT
cblr-13004	177	33	bond	bond	NOUN
cblr-13004	177	34	proceeds	proceed	NOUN
cblr-13004	177	35	are	be	AUX
cblr-13004	177	36	used	use	VERB
cblr-13004	177	37	for	for	ADP
cblr-13004	177	38	green	green	ADJ
cblr-13004	177	39	purposes	purpose	NOUN
cblr-13004	177	40	.	.	PUNCT
cblr-13004	178	1	they	they	PRON
cblr-13004	178	2	provide	provide	VERB
cblr-13004	178	3	that	that	PRON
cblr-13004	178	4	green	green	ADJ
cblr-13004	178	5	-	-	PUNCT
cblr-13004	178	6	bond	bond	NOUN
cblr-13004	178	7	issuers	issuer	NOUN
cblr-13004	178	8	should	should	AUX
cblr-13004	178	9	do	do	VERB
cblr-13004	178	10	the	the	DET
cblr-13004	178	11	following	following	NOUN
cblr-13004	178	12	:	:	PUNCT
cblr-13004	178	13	(	(	PUNCT
cblr-13004	178	14	1	1	X
cblr-13004	178	15	)	)	PUNCT
cblr-13004	178	16	have	have	AUX
cblr-13004	178	17	a	a	DET
cblr-13004	178	18	clearly	clearly	ADV
cblr-13004	178	19	communicated	communicate	VERB
cblr-13004	178	20	process	process	NOUN
cblr-13004	178	21	for	for	ADP
cblr-13004	178	22	selecting	select	VERB
cblr-13004	178	23	projects	project	NOUN
cblr-13004	178	24	to	to	PART
cblr-13004	178	25	be	be	AUX
cblr-13004	178	26	funded	fund	VERB
cblr-13004	178	27	with	with	ADP
cblr-13004	178	28	green	green	ADJ
cblr-13004	178	29	-	-	PUNCT
cblr-13004	178	30	bond	bond	NOUN
cblr-13004	178	31	proceeds;37	proceeds;37	NOUN
cblr-13004	178	32	(	(	PUNCT
cblr-13004	178	33	2	2	X
cblr-13004	178	34	)	)	PUNCT
cblr-13004	178	35	track	track	VERB
cblr-13004	178	36	green	green	ADJ
cblr-13004	178	37	-	-	PUNCT
cblr-13004	178	38	bond	bond	NOUN
cblr-13004	178	39	proceeds	proceed	NOUN
cblr-13004	178	40	and	and	CCONJ
cblr-13004	178	41	attest	attest	VERB
cblr-13004	178	42	to	to	ADP
cblr-13004	178	43	their	their	PRON
cblr-13004	178	44	use;38	use;38	NOUN
cblr-13004	178	45	(	(	PUNCT
cblr-13004	178	46	3	3	NUM
cblr-13004	178	47	)	)	PUNCT
cblr-13004	178	48	“	"	PUNCT
cblr-13004	178	49	make	make	VERB
cblr-13004	178	50	,	,	PUNCT
cblr-13004	178	51	and	and	CCONJ
cblr-13004	178	52	keep	keep	VERB
cblr-13004	178	53	,	,	PUNCT
cblr-13004	178	54	readily	readily	ADV
cblr-13004	178	55	available	available	ADJ
cblr-13004	178	56	up	up	ADP
cblr-13004	178	57	to	to	ADP
cblr-13004	178	58	date	date	NOUN
cblr-13004	178	59	information	information	NOUN
cblr-13004	178	60	on	on	ADP
cblr-13004	178	61	the	the	DET
cblr-13004	178	62	use	use	NOUN
cblr-13004	178	63	of	of	ADP
cblr-13004	178	64	proceeds	proceed	NOUN
cblr-13004	178	65	to	to	PART
cblr-13004	178	66	be	be	AUX
cblr-13004	178	67	renewed	renew	VERB
cblr-13004	178	68	annually	annually	ADV
cblr-13004	178	69	until	until	ADP
cblr-13004	178	70	full	full	ADJ
cblr-13004	178	71	allocation	allocation	NOUN
cblr-13004	178	72	,	,	PUNCT
cblr-13004	178	73	and	and	CCONJ
cblr-13004	178	74	on	on	ADP
cblr-13004	178	75	a	a	DET
cblr-13004	178	76	timely	timely	ADJ
cblr-13004	178	77	basis	basis	NOUN
cblr-13004	178	78	in	in	ADP
cblr-13004	178	79	case	case	NOUN
cblr-13004	178	80	of	of	ADP
cblr-13004	178	81	material	material	ADJ
cblr-13004	178	82	developments	development	NOUN
cblr-13004	178	83	.	.	PUNCT
cblr-13004	179	1	”39	”39	PROPN
cblr-13004	179	2	to	to	PART
cblr-13004	179	3	buttress	buttress	VERB
cblr-13004	179	4	these	these	DET
cblr-13004	179	5	directives	directive	NOUN
cblr-13004	179	6	,	,	PUNCT
cblr-13004	179	7	the	the	DET
cblr-13004	179	8	gbp	gbp	NOUN
cblr-13004	179	9	recommend	recommend	VERB
cblr-13004	179	10	,	,	PUNCT
cblr-13004	179	11	but	but	CCONJ
cblr-13004	179	12	do	do	AUX
cblr-13004	179	13	not	not	PART
cblr-13004	179	14	require	require	VERB
cblr-13004	179	15	,	,	PUNCT
cblr-13004	179	16	that	that	SCONJ
cblr-13004	179	17	issuers	issuer	NOUN
cblr-13004	179	18	retain	retain	VERB
cblr-13004	179	19	external	external	ADJ
cblr-13004	179	20	reviewers	reviewer	NOUN
cblr-13004	179	21	at	at	ADP
cblr-13004	179	22	two	two	NUM
cblr-13004	179	23	stages	stage	NOUN
cblr-13004	179	24	of	of	ADP
cblr-13004	179	25	the	the	DET
cblr-13004	179	26	process	process	NOUN
cblr-13004	179	27	:	:	PUNCT
cblr-13004	179	28	pre	pre	ADJ
cblr-13004	179	29	-	-	NOUN
cblr-13004	179	30	issuance	issuance	NOUN
cblr-13004	179	31	and	and	CCONJ
cblr-13004	179	32	post	post	ADJ
cblr-13004	179	33	-	-	ADJ
cblr-13004	179	34	issuance.40	issuance.40	ADJ
cblr-13004	179	35	preissuance	preissuance	NOUN
cblr-13004	179	36	external	external	ADJ
cblr-13004	179	37	review	review	NOUN
cblr-13004	179	38	involves	involve	VERB
cblr-13004	179	39	reviewing	review	VERB
cblr-13004	179	40	the	the	DET
cblr-13004	179	41	issuer	issuer	NOUN
cblr-13004	179	42	’s	’s	PART
cblr-13004	179	43	green	green	ADJ
cblr-13004	179	44	bond	bond	NOUN
cblr-13004	179	45	program	program	NOUN
cblr-13004	179	46	to	to	PART
cblr-13004	179	47	ensure	ensure	VERB
cblr-13004	179	48	its	its	PRON
cblr-13004	179	49	“	"	PUNCT
cblr-13004	179	50	alignment	alignment	NOUN
cblr-13004	179	51	”	"	PUNCT
cblr-13004	179	52	with	with	ADP
cblr-13004	179	53	the	the	DET
cblr-13004	179	54	gbp	gbp	NOUN
cblr-13004	179	55	components	component	NOUN
cblr-13004	179	56	just	just	ADV
cblr-13004	179	57	described.41	described.41	ADV
cblr-13004	179	58	essentially	essentially	ADV
cblr-13004	179	59	,	,	PUNCT
cblr-13004	179	60	a	a	DET
cblr-13004	179	61	pre	pre	ADJ
cblr-13004	179	62	-	-	ADJ
cblr-13004	179	63	issuance	issuance	ADJ
cblr-13004	179	64	review	review	NOUN
cblr-13004	179	65	focuses	focus	VERB
cblr-13004	179	66	on	on	ADP
cblr-13004	179	67	whether	whether	SCONJ
cblr-13004	179	68	the	the	DET
cblr-13004	179	69	proposed	propose	VERB
cblr-13004	179	70	uses	use	NOUN
cblr-13004	179	71	of	of	ADP
cblr-13004	179	72	proceeds	proceed	NOUN
cblr-13004	179	73	meet	meet	VERB
cblr-13004	179	74	the	the	DET
cblr-13004	179	75	gbp	gbp	NOUN
cblr-13004	179	76	’s	’s	PART
cblr-13004	179	77	(	(	PUNCT
cblr-13004	179	78	forgiving	forgiving	NOUN
cblr-13004	179	79	)	)	PUNCT
cblr-13004	179	80	definition	definition	NOUN
cblr-13004	179	81	of	of	ADP
cblr-13004	179	82	green	green	ADJ
cblr-13004	179	83	purpose	purpose	NOUN
cblr-13004	179	84	and	and	CCONJ
cblr-13004	179	85	on	on	ADP
cblr-13004	179	86	whether	whether	SCONJ
cblr-13004	179	87	the	the	DET
cblr-13004	179	88	issuer	issuer	NOUN
cblr-13004	179	89	has	have	AUX
cblr-13004	179	90	processes	process	NOUN
cblr-13004	179	91	in	in	ADP
cblr-13004	179	92	place	place	NOUN
cblr-13004	179	93	to	to	PART
cblr-13004	179	94	meet	meet	VERB
cblr-13004	179	95	the	the	DET
cblr-13004	179	96	selection	selection	NOUN
cblr-13004	179	97	,	,	PUNCT
cblr-13004	179	98	tracking	tracking	NOUN
cblr-13004	179	99	,	,	PUNCT
cblr-13004	179	100	and	and	CCONJ
cblr-13004	179	101	reporting	reporting	NOUN
cblr-13004	179	102	requirements	requirement	NOUN
cblr-13004	179	103	just	just	ADV
cblr-13004	179	104	described.42	described.42	ADP
cblr-13004	179	105	most	most	ADJ
cblr-13004	179	106	legal	legal	ADJ
cblr-13004	179	107	scholarship	scholarship	NOUN
cblr-13004	179	108	to	to	ADP
cblr-13004	179	109	date	date	NOUN
cblr-13004	179	110	on	on	ADP
cblr-13004	179	111	green	green	ADJ
cblr-13004	179	112	-	-	PUNCT
cblr-13004	179	113	bond	bond	NOUN
cblr-13004	179	114	verification	verification	NOUN
cblr-13004	179	115	has	have	AUX
cblr-13004	179	116	focused	focus	VERB
cblr-13004	179	117	on	on	ADP
cblr-13004	179	118	the	the	DET
cblr-13004	179	119	definition	definition	NOUN
cblr-13004	179	120	of	of	ADP
cblr-13004	179	121	“	"	PUNCT
cblr-13004	179	122	green	green	ADJ
cblr-13004	179	123	”	"	PUNCT
cblr-13004	179	124	and	and	CCONJ
cblr-13004	179	125	on	on	ADP
cblr-13004	179	126	pre	pre	ADJ
cblr-13004	179	127	-	-	ADJ
cblr-13004	179	128	issuance	issuance	ADJ
cblr-13004	179	129	review.43	review.43	NOUN
cblr-13004	179	130	37	37	NUM
cblr-13004	179	131	2021	2021	NUM
cblr-13004	179	132	green	green	ADJ
cblr-13004	179	133	bond	bond	NOUN
cblr-13004	179	134	principles	principle	NOUN
cblr-13004	179	135	,	,	PUNCT
cblr-13004	179	136	supra	supra	PROPN
cblr-13004	179	137	note	note	NOUN
cblr-13004	179	138	1	1	NUM
cblr-13004	179	139	,	,	PUNCT
cblr-13004	179	140	at	at	ADP
cblr-13004	179	141	5	5	NUM
cblr-13004	179	142	.	.	X
cblr-13004	179	143	38	38	NUM
cblr-13004	180	1	i	i	PRON
cblr-13004	180	2	d.	d.	NOUN
cblr-13004	180	3	at	at	ADP
cblr-13004	180	4	6	6	NUM
cblr-13004	180	5	.	.	NUM
cblr-13004	180	6	39	39	NUM
cblr-13004	181	1	i	i	PRON
cblr-13004	181	2	d.	d.	PROPN
cblr-13004	181	3	40	40	NUM
cblr-13004	182	1	i	i	PRON
cblr-13004	182	2	d.	d.	PROPN
cblr-13004	182	3	at	at	ADP
cblr-13004	182	4	7	7	NUM
cblr-13004	182	5	.	.	NUM
cblr-13004	182	6	41	41	NUM
cblr-13004	183	1	i	i	PRON
cblr-13004	183	2	d.	d.	PROPN
cblr-13004	183	3	42	42	NUM
cblr-13004	183	4	see	see	VERB
cblr-13004	183	5	,	,	PUNCT
cblr-13004	183	6	e.g.	e.g.	ADV
cblr-13004	183	7	,	,	PUNCT
cblr-13004	183	8	sustainalytics	sustainalytic	NOUN
cblr-13004	183	9	,	,	PUNCT
cblr-13004	183	10	second	second	ADJ
cblr-13004	183	11	-	-	PUNCT
cblr-13004	183	12	party	party	NOUN
cblr-13004	183	13	opinion	opinion	NOUN
cblr-13004	183	14	:	:	PUNCT
cblr-13004	183	15	walmart	walmart	PROPN
cblr-13004	183	16	,	,	PUNCT
cblr-13004	183	17	inc	inc	PROPN
cblr-13004	183	18	.	.	PROPN
cblr-13004	183	19	green	green	ADJ
cblr-13004	183	20	financing	financing	NOUN
cblr-13004	183	21	framework	framework	NOUN
cblr-13004	183	22	1	1	NUM
cblr-13004	183	23	(	(	PUNCT
cblr-13004	183	24	2021	2021	NUM
cblr-13004	183	25	)	)	PUNCT
cblr-13004	184	1	[	[	X
cblr-13004	184	2	on	on	ADP
cblr-13004	184	3	file	file	NOUN
cblr-13004	184	4	with	with	ADP
cblr-13004	184	5	the	the	DET
cblr-13004	184	6	columbia	columbia	PROPN
cblr-13004	184	7	business	business	PROPN
cblr-13004	184	8	law	law	PROPN
cblr-13004	184	9	review	review	PROPN
cblr-13004	184	10	]	]	X
cblr-13004	184	11	(	(	PUNCT
cblr-13004	184	12	reporting	report	VERB
cblr-13004	184	13	that	that	SCONJ
cblr-13004	184	14	walmart	walmart	PROPN
cblr-13004	184	15	’s	’s	PART
cblr-13004	184	16	“	"	PUNCT
cblr-13004	184	17	eligible	eligible	ADJ
cblr-13004	184	18	categories	category	NOUN
cblr-13004	184	19	for	for	ADP
cblr-13004	184	20	the	the	DET
cblr-13004	184	21	use	use	NOUN
cblr-13004	184	22	of	of	ADP
cblr-13004	184	23	proceeds	proceed	NOUN
cblr-13004	184	24	”	"	PUNCT
cblr-13004	184	25	are	be	AUX
cblr-13004	184	26	aligned	align	VERB
cblr-13004	184	27	with	with	ADP
cblr-13004	184	28	the	the	DET
cblr-13004	184	29	gbp	gbp	NOUN
cblr-13004	184	30	,	,	PUNCT
cblr-13004	184	31	that	that	SCONJ
cblr-13004	184	32	a	a	DET
cblr-13004	184	33	“	"	PUNCT
cblr-13004	184	34	dedicated	dedicated	ADJ
cblr-13004	184	35	sustainable	sustainable	ADJ
cblr-13004	184	36	finance	finance	NOUN
cblr-13004	184	37	committee	committee	NOUN
cblr-13004	184	38	will	will	AUX
cblr-13004	184	39	be	be	AUX
cblr-13004	184	40	responsible	responsible	ADJ
cblr-13004	184	41	for	for	ADP
cblr-13004	184	42	assessing	assess	VERB
cblr-13004	184	43	project	project	NOUN
cblr-13004	184	44	eligibility	eligibility	NOUN
cblr-13004	184	45	and	and	CCONJ
cblr-13004	184	46	making	make	VERB
cblr-13004	184	47	the	the	DET
cblr-13004	184	48	final	final	ADJ
cblr-13004	184	49	decision	decision	NOUN
cblr-13004	184	50	on	on	ADP
cblr-13004	184	51	project	project	NOUN
cblr-13004	184	52	selection	selection	NOUN
cblr-13004	184	53	,	,	PUNCT
cblr-13004	184	54	”	"	PUNCT
cblr-13004	184	55	that	that	SCONJ
cblr-13004	184	56	“	"	PUNCT
cblr-13004	184	57	[	[	X
cblr-13004	184	58	t]he	t]he	ADJ
cblr-13004	184	59	company	company	NOUN
cblr-13004	184	60	’s	’s	PART
cblr-13004	184	61	treasury	treasury	NOUN
cblr-13004	184	62	team	team	NOUN
cblr-13004	184	63	will	will	AUX
cblr-13004	184	64	monitor	monitor	VERB
cblr-13004	184	65	and	and	CCONJ
cblr-13004	184	66	track	track	VERB
cblr-13004	184	67	the	the	DET
cblr-13004	184	68	net	net	ADJ
cblr-13004	184	69	proceeds	proceed	NOUN
cblr-13004	184	70	,	,	PUNCT
cblr-13004	184	71	”	"	PUNCT
cblr-13004	184	72	and	and	CCONJ
cblr-13004	184	73	that	that	SCONJ
cblr-13004	184	74	“	"	PUNCT
cblr-13004	184	75	walmart	walmart	PROPN
cblr-13004	184	76	inc	inc	PROPN
cblr-13004	184	77	.	.	PROPN
cblr-13004	184	78	intends	intend	VERB
cblr-13004	184	79	to	to	PART
cblr-13004	184	80	publish	publish	VERB
cblr-13004	184	81	allocation	allocation	NOUN
cblr-13004	184	82	and	and	CCONJ
cblr-13004	184	83	impact	impact	NOUN
cblr-13004	184	84	reporting	reporting	NOUN
cblr-13004	184	85	on	on	ADP
cblr-13004	184	86	an	an	DET
cblr-13004	184	87	annual	annual	ADJ
cblr-13004	184	88	basis	basis	NOUN
cblr-13004	184	89	”	"	PUNCT
cblr-13004	184	90	)	)	PUNCT
cblr-13004	184	91	.	.	PUNCT
cblr-13004	185	1	43	43	NUM
cblr-13004	185	2	see	see	VERB
cblr-13004	185	3	discussion	discussion	NOUN
cblr-13004	185	4	infra	infra	NOUN
cblr-13004	185	5	section	section	NOUN
cblr-13004	185	6	ii.b.1	ii.b.1	PROPN
cblr-13004	185	7	.	.	PUNCT
cblr-13004	186	1	214	214	NUM
cblr-13004	186	2	columbia	columbia	PROPN
cblr-13004	186	3	business	business	NOUN
cblr-13004	186	4	law	law	PROPN
cblr-13004	186	5	review	review	NOUN
cblr-13004	186	6	[	[	X
cblr-13004	186	7	vol	vol	NOUN
cblr-13004	186	8	.	.	NOUN
cblr-13004	186	9	2024	2024	NUM
cblr-13004	186	10	as	as	ADP
cblr-13004	186	11	for	for	ADP
cblr-13004	186	12	post	post	ADJ
cblr-13004	186	13	-	-	ADJ
cblr-13004	186	14	issuance	issuance	ADJ
cblr-13004	186	15	review	review	NOUN
cblr-13004	186	16	,	,	PUNCT
cblr-13004	186	17	the	the	DET
cblr-13004	186	18	gbp	gbp	NOUN
cblr-13004	186	19	provide	provide	VERB
cblr-13004	186	20	the	the	DET
cblr-13004	186	21	following	following	NOUN
cblr-13004	186	22	:	:	PUNCT
cblr-13004	186	23	post	post	NOUN
cblr-13004	186	24	issuance	issuance	NOUN
cblr-13004	186	25	,	,	PUNCT
cblr-13004	186	26	it	it	PRON
cblr-13004	186	27	is	be	AUX
cblr-13004	186	28	recommended	recommend	VERB
cblr-13004	186	29	that	that	SCONJ
cblr-13004	186	30	an	an	DET
cblr-13004	186	31	issuer	issuer	NOUN
cblr-13004	186	32	’s	’s	PART
cblr-13004	186	33	management	management	NOUN
cblr-13004	186	34	of	of	ADP
cblr-13004	186	35	proceeds	proceed	NOUN
cblr-13004	186	36	be	be	AUX
cblr-13004	186	37	supplemented	supplement	VERB
cblr-13004	186	38	by	by	ADP
cblr-13004	186	39	the	the	DET
cblr-13004	186	40	use	use	NOUN
cblr-13004	186	41	of	of	ADP
cblr-13004	186	42	an	an	DET
cblr-13004	186	43	external	external	ADJ
cblr-13004	186	44	auditor	auditor	NOUN
cblr-13004	186	45	,	,	PUNCT
cblr-13004	186	46	or	or	CCONJ
cblr-13004	186	47	other	other	ADJ
cblr-13004	186	48	third	third	ADJ
cblr-13004	186	49	party	party	NOUN
cblr-13004	186	50	,	,	PUNCT
cblr-13004	186	51	to	to	PART
cblr-13004	186	52	verify	verify	VERB
cblr-13004	186	53	the	the	DET
cblr-13004	186	54	internal	internal	ADJ
cblr-13004	186	55	tracking	tracking	NOUN
cblr-13004	186	56	and	and	CCONJ
cblr-13004	186	57	allocation	allocation	NOUN
cblr-13004	186	58	of	of	ADP
cblr-13004	186	59	funds	fund	NOUN
cblr-13004	186	60	from	from	ADP
cblr-13004	186	61	the	the	DET
cblr-13004	186	62	green	green	ADJ
cblr-13004	186	63	bond	bond	NOUN
cblr-13004	186	64	proceeds	proceed	NOUN
cblr-13004	186	65	to	to	ADP
cblr-13004	186	66	eligible	eligible	ADJ
cblr-13004	186	67	green	green	ADJ
cblr-13004	186	68	projects.44	projects.44	NOUN
cblr-13004	186	69	this	this	DET
cblr-13004	186	70	paper	paper	NOUN
cblr-13004	186	71	is	be	AUX
cblr-13004	186	72	concerned	concern	VERB
cblr-13004	186	73	with	with	ADP
cblr-13004	186	74	post	post	ADJ
cblr-13004	186	75	-	-	ADJ
cblr-13004	186	76	issuance	issuance	ADJ
cblr-13004	186	77	external	external	ADJ
cblr-13004	186	78	review	review	NOUN
cblr-13004	186	79	,	,	PUNCT
cblr-13004	186	80	along	along	ADP
cblr-13004	186	81	with	with	ADP
cblr-13004	186	82	the	the	DET
cblr-13004	186	83	associated	associated	ADJ
cblr-13004	186	84	post	post	ADJ
cblr-13004	186	85	-	-	ADJ
cblr-13004	186	86	issuance	issuance	ADJ
cblr-13004	186	87	tracking	tracking	NOUN
cblr-13004	186	88	and	and	CCONJ
cblr-13004	186	89	reporting	reporting	NOUN
cblr-13004	186	90	requirements	requirement	NOUN
cblr-13004	186	91	.	.	PUNCT
cblr-13004	187	1	3	3	X
cblr-13004	187	2	.	.	X
cblr-13004	187	3	consequences	consequence	NOUN
cblr-13004	187	4	for	for	ADP
cblr-13004	187	5	“	"	PUNCT
cblr-13004	187	6	green	green	ADJ
cblr-13004	187	7	default	default	NOUN
cblr-13004	187	8	”	"	PUNCT
cblr-13004	187	9	a	a	DET
cblr-13004	187	10	“	"	PUNCT
cblr-13004	187	11	green	green	ADJ
cblr-13004	187	12	default	default	NOUN
cblr-13004	187	13	”	"	PUNCT
cblr-13004	187	14	can	can	AUX
cblr-13004	187	15	be	be	AUX
cblr-13004	187	16	defined	define	VERB
cblr-13004	187	17	as	as	ADP
cblr-13004	187	18	an	an	DET
cblr-13004	187	19	issuer	issuer	NOUN
cblr-13004	187	20	’s	’s	PART
cblr-13004	187	21	failure	failure	NOUN
cblr-13004	187	22	to	to	PART
cblr-13004	187	23	spend	spend	VERB
cblr-13004	187	24	green	green	ADJ
cblr-13004	187	25	-	-	PUNCT
cblr-13004	187	26	bond	bond	NOUN
cblr-13004	187	27	proceeds	proceed	NOUN
cblr-13004	187	28	for	for	ADP
cblr-13004	187	29	green	green	PROPN
cblr-13004	187	30	purposes.45	purposes.45	PROPN
cblr-13004	187	31	this	this	DET
cblr-13004	187	32	section	section	NOUN
cblr-13004	187	33	briefly	briefly	NOUN
cblr-13004	187	34	summarizes	summarize	VERB
cblr-13004	187	35	potential	potential	ADJ
cblr-13004	187	36	consequences	consequence	NOUN
cblr-13004	187	37	for	for	ADP
cblr-13004	187	38	green	green	ADJ
cblr-13004	187	39	default	default	NOUN
cblr-13004	187	40	.	.	PUNCT
cblr-13004	188	1	as	as	ADP
cblr-13004	188	2	relevant	relevant	ADJ
cblr-13004	188	3	to	to	ADP
cblr-13004	188	4	the	the	DET
cblr-13004	188	5	rest	rest	NOUN
cblr-13004	188	6	of	of	ADP
cblr-13004	188	7	the	the	DET
cblr-13004	188	8	paper	paper	NOUN
cblr-13004	188	9	,	,	PUNCT
cblr-13004	188	10	and	and	CCONJ
cblr-13004	188	11	at	at	ADP
cblr-13004	188	12	the	the	DET
cblr-13004	188	13	risk	risk	NOUN
cblr-13004	188	14	of	of	ADP
cblr-13004	188	15	belaboring	belabor	VERB
cblr-13004	188	16	the	the	DET
cblr-13004	188	17	obvious	obvious	ADJ
cblr-13004	188	18	,	,	PUNCT
cblr-13004	188	19	none	none	NOUN
cblr-13004	188	20	of	of	ADP
cblr-13004	188	21	these	these	DET
cblr-13004	188	22	consequences	consequence	NOUN
cblr-13004	188	23	will	will	AUX
cblr-13004	188	24	attach	attach	VERB
cblr-13004	188	25	unless	unless	SCONJ
cblr-13004	188	26	the	the	DET
cblr-13004	188	27	green	green	ADJ
cblr-13004	188	28	default	default	NOUN
cblr-13004	188	29	is	be	AUX
cblr-13004	188	30	detected	detect	VERB
cblr-13004	188	31	.	.	PUNCT
cblr-13004	189	1	a.	a.	PROPN
cblr-13004	189	2	contractual	contractual	PROPN
cblr-13004	189	3	liability	liability	NOUN
cblr-13004	189	4	when	when	SCONJ
cblr-13004	189	5	a	a	DET
cblr-13004	189	6	bond	bond	NOUN
cblr-13004	189	7	issuer	issuer	NOUN
cblr-13004	189	8	fails	fail	VERB
cblr-13004	189	9	to	to	PART
cblr-13004	189	10	pay	pay	VERB
cblr-13004	189	11	interest	interest	NOUN
cblr-13004	189	12	or	or	CCONJ
cblr-13004	189	13	principal	principal	NOUN
cblr-13004	189	14	as	as	ADP
cblr-13004	189	15	agreed	agree	VERB
cblr-13004	189	16	,	,	PUNCT
cblr-13004	189	17	the	the	DET
cblr-13004	189	18	issuer	issuer	NOUN
cblr-13004	189	19	will	will	AUX
cblr-13004	189	20	go	go	VERB
cblr-13004	189	21	into	into	ADP
cblr-13004	189	22	default	default	NOUN
cblr-13004	189	23	and	and	CCONJ
cblr-13004	189	24	bondholders	bondholder	NOUN
cblr-13004	189	25	may	may	AUX
cblr-13004	189	26	sue	sue	VERB
cblr-13004	189	27	for	for	ADP
cblr-13004	189	28	breach	breach	NOUN
cblr-13004	189	29	of	of	ADP
cblr-13004	189	30	contract.46	contract.46	PROPN
cblr-13004	189	31	one	one	PRON
cblr-13004	189	32	might	might	AUX
cblr-13004	189	33	assume	assume	VERB
cblr-13004	189	34	that	that	SCONJ
cblr-13004	189	35	a	a	DET
cblr-13004	189	36	similar	similar	ADJ
cblr-13004	189	37	principle	principle	NOUN
cblr-13004	189	38	applies	apply	VERB
cblr-13004	189	39	to	to	ADP
cblr-13004	189	40	the	the	DET
cblr-13004	189	41	use	use	NOUN
cblr-13004	189	42	of	of	ADP
cblr-13004	189	43	green	green	ADJ
cblr-13004	189	44	-	-	PUNCT
cblr-13004	189	45	bond	bond	NOUN
cblr-13004	189	46	proceeds	proceed	NOUN
cblr-13004	189	47	;	;	PUNCT
cblr-13004	189	48	if	if	SCONJ
cblr-13004	189	49	the	the	DET
cblr-13004	189	50	44	44	NUM
cblr-13004	189	51	see	see	VERB
cblr-13004	189	52	2021	2021	NUM
cblr-13004	189	53	green	green	ADJ
cblr-13004	189	54	bond	bond	NOUN
cblr-13004	189	55	principles	principle	NOUN
cblr-13004	189	56	,	,	PUNCT
cblr-13004	189	57	supra	supra	PROPN
cblr-13004	189	58	note	note	NOUN
cblr-13004	189	59	1	1	NUM
cblr-13004	189	60	,	,	PUNCT
cblr-13004	189	61	at	at	ADP
cblr-13004	189	62	7	7	NUM
cblr-13004	189	63	.	.	NOUN
cblr-13004	189	64	45	45	NUM
cblr-13004	189	65	as	as	SCONJ
cblr-13004	189	66	explained	explain	VERB
cblr-13004	189	67	below	below	ADV
cblr-13004	189	68	,	,	PUNCT
cblr-13004	189	69	this	this	DET
cblr-13004	189	70	event	event	NOUN
cblr-13004	189	71	often	often	ADV
cblr-13004	189	72	is	be	AUX
cblr-13004	189	73	not	not	PART
cblr-13004	189	74	an	an	DET
cblr-13004	189	75	actual	actual	ADJ
cblr-13004	189	76	bond	bond	NOUN
cblr-13004	189	77	default	default	NOUN
cblr-13004	189	78	because	because	SCONJ
cblr-13004	189	79	green	green	ADJ
cblr-13004	189	80	bonds	bond	NOUN
cblr-13004	189	81	often	often	ADV
cblr-13004	189	82	lack	lack	VERB
cblr-13004	189	83	contractual	contractual	ADJ
cblr-13004	189	84	obligations	obligation	NOUN
cblr-13004	189	85	to	to	PART
cblr-13004	189	86	spend	spend	VERB
cblr-13004	189	87	proceeds	proceed	NOUN
cblr-13004	189	88	for	for	ADP
cblr-13004	189	89	green	green	ADJ
cblr-13004	189	90	purposes	purpose	NOUN
cblr-13004	189	91	.	.	PUNCT
cblr-13004	190	1	commentators	commentator	NOUN
cblr-13004	190	2	have	have	AUX
cblr-13004	190	3	identified	identify	VERB
cblr-13004	190	4	the	the	DET
cblr-13004	190	5	risk	risk	NOUN
cblr-13004	190	6	of	of	ADP
cblr-13004	190	7	green	green	ADJ
cblr-13004	190	8	default	default	NOUN
cblr-13004	190	9	as	as	ADP
cblr-13004	190	10	an	an	DET
cblr-13004	190	11	issue	issue	NOUN
cblr-13004	190	12	with	with	ADP
cblr-13004	190	13	the	the	DET
cblr-13004	190	14	green	green	ADJ
cblr-13004	190	15	-	-	PUNCT
cblr-13004	190	16	bond	bond	NOUN
cblr-13004	190	17	market	market	NOUN
cblr-13004	190	18	.	.	PUNCT
cblr-13004	191	1	see	see	VERB
cblr-13004	191	2	curtis	curtis	PROPN
cblr-13004	191	3	et	et	PROPN
cblr-13004	191	4	al	al	PROPN
cblr-13004	191	5	.	.	PROPN
cblr-13004	191	6	,	,	PUNCT
cblr-13004	191	7	supra	supra	PROPN
cblr-13004	191	8	note	note	PROPN
cblr-13004	191	9	10	10	NUM
cblr-13004	191	10	,	,	PUNCT
cblr-13004	191	11	at	at	ADP
cblr-13004	191	12	138	138	NUM
cblr-13004	191	13	(	(	PUNCT
cblr-13004	191	14	“	"	PUNCT
cblr-13004	191	15	[	[	X
cblr-13004	191	16	e]ven	e]ven	ADJ
cblr-13004	191	17	if	if	SCONJ
cblr-13004	191	18	the	the	DET
cblr-13004	191	19	issuer	issuer	NOUN
cblr-13004	191	20	has	have	AUX
cblr-13004	191	21	promised	promise	VERB
cblr-13004	191	22	that	that	SCONJ
cblr-13004	191	23	it	it	PRON
cblr-13004	191	24	will	will	AUX
cblr-13004	191	25	use	use	VERB
cblr-13004	191	26	the	the	DET
cblr-13004	191	27	proceeds	proceed	NOUN
cblr-13004	191	28	in	in	ADP
cblr-13004	191	29	a	a	DET
cblr-13004	191	30	particular	particular	ADJ
cblr-13004	191	31	way	way	NOUN
cblr-13004	191	32	,	,	PUNCT
cblr-13004	191	33	and	and	CCONJ
cblr-13004	191	34	even	even	ADV
cblr-13004	191	35	if	if	SCONJ
cblr-13004	191	36	an	an	DET
cblr-13004	191	37	investor	investor	NOUN
cblr-13004	191	38	can	can	AUX
cblr-13004	191	39	prove	prove	VERB
cblr-13004	191	40	noncompliance	noncompliance	NOUN
cblr-13004	191	41	,	,	PUNCT
cblr-13004	191	42	the	the	DET
cblr-13004	191	43	investor	investor	NOUN
cblr-13004	191	44	will	will	AUX
cblr-13004	191	45	probably	probably	ADV
cblr-13004	191	46	have	have	VERB
cblr-13004	191	47	no	no	DET
cblr-13004	191	48	remedy	remedy	NOUN
cblr-13004	191	49	.	.	PUNCT
cblr-13004	191	50	”	"	PUNCT
cblr-13004	191	51	)	)	PUNCT
cblr-13004	191	52	;	;	PUNCT
cblr-13004	191	53	gilotta	gilotta	NOUN
cblr-13004	191	54	,	,	PUNCT
cblr-13004	191	55	supra	supra	PROPN
cblr-13004	191	56	note	note	NOUN
cblr-13004	191	57	25	25	NUM
cblr-13004	191	58	,	,	PUNCT
cblr-13004	191	59	(	(	PUNCT
cblr-13004	191	60	manuscript	manuscript	NOUN
cblr-13004	191	61	at	at	ADP
cblr-13004	191	62	10	10	NUM
cblr-13004	191	63	,	,	PUNCT
cblr-13004	191	64	13	13	NUM
cblr-13004	191	65	)	)	PUNCT
cblr-13004	191	66	(	(	PUNCT
cblr-13004	191	67	calling	call	VERB
cblr-13004	191	68	deliberate	deliberate	ADJ
cblr-13004	191	69	breach	breach	NOUN
cblr-13004	191	70	of	of	ADP
cblr-13004	191	71	green	green	ADJ
cblr-13004	191	72	commitments	commitment	NOUN
cblr-13004	191	73	“	"	PUNCT
cblr-13004	191	74	ex	ex	X
cblr-13004	191	75	post	post	NOUN
cblr-13004	191	76	opportunism	opportunism	NOUN
cblr-13004	191	77	”	"	PUNCT
cblr-13004	191	78	)	)	PUNCT
cblr-13004	191	79	.	.	PUNCT
cblr-13004	192	1	46	46	NUM
cblr-13004	192	2	see	see	VERB
cblr-13004	192	3	william	william	PROPN
cblr-13004	192	4	w.	w.	PROPN
cblr-13004	192	5	bratton	bratton	PROPN
cblr-13004	192	6	,	,	PUNCT
cblr-13004	192	7	corporate	corporate	ADJ
cblr-13004	192	8	finance	finance	NOUN
cblr-13004	192	9	367–68	367–68	NOUN
cblr-13004	192	10	(	(	PUNCT
cblr-13004	192	11	8th	8th	ADJ
cblr-13004	192	12	ed	ed	NOUN
cblr-13004	192	13	.	.	PROPN
cblr-13004	192	14	2016	2016	NUM
cblr-13004	192	15	)	)	PUNCT
cblr-13004	192	16	.	.	PUNCT
cblr-13004	193	1	individual	individual	ADJ
cblr-13004	193	2	bondholders	bondholder	NOUN
cblr-13004	193	3	’	’	PART
cblr-13004	193	4	rights	right	NOUN
cblr-13004	193	5	to	to	PART
cblr-13004	193	6	sue	sue	VERB
cblr-13004	193	7	for	for	ADP
cblr-13004	193	8	defaults	default	NOUN
cblr-13004	193	9	other	other	ADJ
cblr-13004	193	10	than	than	ADP
cblr-13004	193	11	nonpayment	nonpayment	NOUN
cblr-13004	193	12	,	,	PUNCT
cblr-13004	193	13	and	and	CCONJ
cblr-13004	193	14	to	to	PART
cblr-13004	193	15	accelerate	accelerate	VERB
cblr-13004	193	16	the	the	DET
cblr-13004	193	17	debt	debt	NOUN
cblr-13004	193	18	,	,	PUNCT
cblr-13004	193	19	may	may	AUX
cblr-13004	193	20	be	be	AUX
cblr-13004	193	21	limited	limit	VERB
cblr-13004	193	22	by	by	ADP
cblr-13004	193	23	bond	bond	NOUN
cblr-13004	193	24	indenture	indenture	NOUN
cblr-13004	193	25	provisions	provision	NOUN
cblr-13004	193	26	.	.	PUNCT
cblr-13004	194	1	see	see	VERB
cblr-13004	194	2	i	i	PRON
cblr-13004	194	3	d.	d.	PROPN
cblr-13004	194	4	no	no	INTJ
cblr-13004	194	5	.	.	NOUN
cblr-13004	195	1	1	1	NUM
cblr-13004	195	2	]	]	X
cblr-13004	195	3	green	green	ADJ
cblr-13004	195	4	bond	bond	NOUN
cblr-13004	195	5	reporting	report	VERB
cblr-13004	195	6	215	215	NUM
cblr-13004	195	7	issuer	issuer	NOUN
cblr-13004	195	8	misspends	misspend	NOUN
cblr-13004	195	9	them	they	PRON
cblr-13004	195	10	,	,	PUNCT
cblr-13004	195	11	one	one	PRON
cblr-13004	195	12	might	might	AUX
cblr-13004	195	13	expect	expect	VERB
cblr-13004	195	14	that	that	SCONJ
cblr-13004	195	15	bondholders	bondholder	NOUN
cblr-13004	195	16	could	could	AUX
cblr-13004	195	17	sue	sue	VERB
cblr-13004	195	18	for	for	ADP
cblr-13004	195	19	breach	breach	NOUN
cblr-13004	195	20	.	.	PUNCT
cblr-13004	196	1	however	however	ADV
cblr-13004	196	2	,	,	PUNCT
cblr-13004	196	3	recent	recent	ADJ
cblr-13004	196	4	research	research	NOUN
cblr-13004	196	5	indicates	indicate	VERB
cblr-13004	196	6	that	that	SCONJ
cblr-13004	196	7	this	this	PRON
cblr-13004	196	8	often	often	ADV
cblr-13004	196	9	is	be	AUX
cblr-13004	196	10	not	not	PART
cblr-13004	196	11	the	the	DET
cblr-13004	196	12	case.47	case.47	NOUN
cblr-13004	196	13	although	although	SCONJ
cblr-13004	196	14	many	many	ADJ
cblr-13004	196	15	issuers	issuer	NOUN
cblr-13004	196	16	do	do	AUX
cblr-13004	196	17	make	make	VERB
cblr-13004	196	18	contractual	contractual	ADJ
cblr-13004	196	19	commitments	commitment	NOUN
cblr-13004	196	20	related	relate	VERB
cblr-13004	196	21	to	to	ADP
cblr-13004	196	22	greenness,48	greenness,48	NOUN
cblr-13004	196	23	these	these	DET
cblr-13004	196	24	commitments	commitment	NOUN
cblr-13004	196	25	are	be	AUX
cblr-13004	196	26	far	far	ADV
cblr-13004	196	27	from	from	ADP
cblr-13004	196	28	universal	universal	ADJ
cblr-13004	196	29	and	and	CCONJ
cblr-13004	196	30	appear	appear	VERB
cblr-13004	196	31	sometimes	sometimes	ADV
cblr-13004	196	32	to	to	PART
cblr-13004	196	33	be	be	AUX
cblr-13004	196	34	vague	vague	ADJ
cblr-13004	196	35	,	,	PUNCT
cblr-13004	196	36	qualified	qualified	ADJ
cblr-13004	196	37	,	,	PUNCT
cblr-13004	196	38	or	or	CCONJ
cblr-13004	196	39	disclaimed	disclaim	VERB
cblr-13004	196	40	to	to	ADP
cblr-13004	196	41	the	the	DET
cblr-13004	196	42	point	point	NOUN
cblr-13004	196	43	of	of	ADP
cblr-13004	196	44	meaninglessness.49	meaninglessness.49	PROPN
cblr-13004	196	45	b.	b.	PROPN
cblr-13004	196	46	fraud	fraud	PROPN
cblr-13004	196	47	liability	liability	NOUN
cblr-13004	196	48	even	even	ADV
cblr-13004	196	49	issuers	issuer	NOUN
cblr-13004	196	50	that	that	PRON
cblr-13004	196	51	do	do	AUX
cblr-13004	196	52	not	not	PART
cblr-13004	196	53	make	make	VERB
cblr-13004	196	54	contractual	contractual	ADJ
cblr-13004	196	55	promises	promise	NOUN
cblr-13004	196	56	to	to	PART
cblr-13004	196	57	spend	spend	VERB
cblr-13004	196	58	green	green	ADJ
cblr-13004	196	59	-	-	PUNCT
cblr-13004	196	60	bond	bond	NOUN
cblr-13004	196	61	proceeds	proceed	NOUN
cblr-13004	196	62	on	on	ADP
cblr-13004	196	63	green	green	ADJ
cblr-13004	196	64	projects	project	NOUN
cblr-13004	196	65	may	may	AUX
cblr-13004	196	66	state	state	VERB
cblr-13004	196	67	a	a	DET
cblr-13004	196	68	present	present	ADJ
cblr-13004	196	69	intention	intention	NOUN
cblr-13004	196	70	to	to	PART
cblr-13004	196	71	do	do	AUX
cblr-13004	196	72	so	so	ADV
cblr-13004	196	73	.	.	PUNCT
cblr-13004	197	1	indeed	indeed	ADV
cblr-13004	197	2	,	,	PUNCT
cblr-13004	197	3	a	a	DET
cblr-13004	197	4	green	green	ADJ
cblr-13004	197	5	bond	bond	NOUN
cblr-13004	197	6	arguably	arguably	ADV
cblr-13004	197	7	is	be	AUX
cblr-13004	197	8	not	not	PART
cblr-13004	197	9	very	very	ADV
cblr-13004	197	10	“	"	PUNCT
cblr-13004	197	11	green	green	ADJ
cblr-13004	197	12	”	"	PUNCT
cblr-13004	197	13	without	without	ADP
cblr-13004	197	14	such	such	DET
cblr-13004	197	15	a	a	DET
cblr-13004	197	16	statement	statement	NOUN
cblr-13004	197	17	of	of	ADP
cblr-13004	197	18	intention	intention	NOUN
cblr-13004	197	19	.	.	PUNCT
cblr-13004	198	1	it	it	PRON
cblr-13004	198	2	appears	appear	VERB
cblr-13004	198	3	that	that	SCONJ
cblr-13004	198	4	such	such	ADJ
cblr-13004	198	5	statements	statement	NOUN
cblr-13004	198	6	of	of	ADP
cblr-13004	198	7	intention	intention	NOUN
cblr-13004	198	8	in	in	ADP
cblr-13004	198	9	prospectuses	prospectus	NOUN
cblr-13004	198	10	are	be	AUX
cblr-13004	198	11	very	very	ADV
cblr-13004	198	12	common.50	common.50	VERB
cblr-13004	198	13	these	these	DET
cblr-13004	198	14	assertions	assertion	NOUN
cblr-13004	198	15	open	open	VERB
cblr-13004	198	16	the	the	DET
cblr-13004	198	17	issuer	issuer	NOUN
cblr-13004	198	18	up	up	ADP
cblr-13004	198	19	to	to	PART
cblr-13004	198	20	fraud	fraud	VERB
cblr-13004	198	21	liability	liability	NOUN
cblr-13004	198	22	in	in	ADP
cblr-13004	198	23	the	the	DET
cblr-13004	198	24	event	event	NOUN
cblr-13004	198	25	that	that	PRON
cblr-13004	198	26	the	the	DET
cblr-13004	198	27	issuer	issuer	NOUN
cblr-13004	198	28	does	do	AUX
cblr-13004	198	29	not	not	PART
cblr-13004	198	30	in	in	ADP
cblr-13004	198	31	fact	fact	NOUN
cblr-13004	198	32	intend	intend	VERB
cblr-13004	198	33	to	to	PART
cblr-13004	198	34	spend	spend	VERB
cblr-13004	198	35	47	47	NUM
cblr-13004	198	36	see	see	VERB
cblr-13004	198	37	curtis	curtis	PROPN
cblr-13004	198	38	et	et	PROPN
cblr-13004	198	39	al	al	PROPN
cblr-13004	198	40	.	.	PROPN
cblr-13004	198	41	,	,	PUNCT
cblr-13004	198	42	supra	supra	PROPN
cblr-13004	198	43	note	note	PROPN
cblr-13004	198	44	10	10	NUM
cblr-13004	198	45	,	,	PUNCT
cblr-13004	198	46	at	at	ADP
cblr-13004	198	47	174	174	NUM
cblr-13004	198	48	.	.	PUNCT
cblr-13004	199	1	48	48	NUM
cblr-13004	199	2	see	see	VERB
cblr-13004	199	3	i	i	PRON
cblr-13004	199	4	d.	d.	PROPN
cblr-13004	199	5	at	at	ADP
cblr-13004	199	6	145	145	NUM
cblr-13004	199	7	,	,	PUNCT
cblr-13004	199	8	148	148	NUM
cblr-13004	199	9	tbl.2	tbl.2	PROPN
cblr-13004	199	10	,	,	PUNCT
cblr-13004	199	11	152	152	NUM
cblr-13004	199	12	(	(	PUNCT
cblr-13004	199	13	finding	find	VERB
cblr-13004	199	14	that	that	SCONJ
cblr-13004	199	15	64	64	NUM
cblr-13004	199	16	%	%	NOUN
cblr-13004	199	17	of	of	ADP
cblr-13004	199	18	their	their	PRON
cblr-13004	199	19	sample	sample	NOUN
cblr-13004	199	20	of	of	ADP
cblr-13004	199	21	“	"	PUNCT
cblr-13004	199	22	sustainable	sustainable	ADJ
cblr-13004	199	23	finance	finance	NOUN
cblr-13004	199	24	”	"	PUNCT
cblr-13004	199	25	bonds	bond	NOUN
cblr-13004	199	26	in	in	ADP
cblr-13004	199	27	the	the	DET
cblr-13004	199	28	perfect	perfect	ADJ
cblr-13004	199	29	information	information	NOUN
cblr-13004	199	30	database	database	NOUN
cblr-13004	199	31	from	from	ADP
cblr-13004	199	32	201222	201222	NUM
cblr-13004	199	33	have	have	VERB
cblr-13004	199	34	documents	document	NOUN
cblr-13004	199	35	that	that	PRON
cblr-13004	199	36	contain	contain	VERB
cblr-13004	199	37	“	"	PUNCT
cblr-13004	199	38	some	some	DET
cblr-13004	199	39	language	language	NOUN
cblr-13004	199	40	of	of	ADP
cblr-13004	199	41	commitment	commitment	NOUN
cblr-13004	199	42	”	"	PUNCT
cblr-13004	199	43	)	)	PUNCT
cblr-13004	199	44	.	.	PUNCT
cblr-13004	200	1	49	49	NUM
cblr-13004	200	2	see	see	VERB
cblr-13004	200	3	i	i	PRON
cblr-13004	200	4	d.	d.	PROPN
cblr-13004	200	5	at	at	ADP
cblr-13004	200	6	148–51	148–51	PROPN
cblr-13004	200	7	(	(	PUNCT
cblr-13004	200	8	giving	give	VERB
cblr-13004	200	9	examples	example	NOUN
cblr-13004	200	10	from	from	ADP
cblr-13004	200	11	green	green	ADJ
cblr-13004	200	12	-	-	PUNCT
cblr-13004	200	13	bond	bond	NOUN
cblr-13004	200	14	documents	document	NOUN
cblr-13004	200	15	supporting	support	VERB
cblr-13004	200	16	the	the	DET
cblr-13004	200	17	assertion	assertion	NOUN
cblr-13004	200	18	that	that	SCONJ
cblr-13004	200	19	“	"	PUNCT
cblr-13004	200	20	the	the	DET
cblr-13004	200	21	fact	fact	NOUN
cblr-13004	200	22	that	that	SCONJ
cblr-13004	200	23	a	a	DET
cblr-13004	200	24	bond	bond	NOUN
cblr-13004	200	25	uses	use	VERB
cblr-13004	200	26	promissory	promissory	NOUN
cblr-13004	200	27	language	language	NOUN
cblr-13004	200	28	does	do	AUX
cblr-13004	200	29	not	not	PART
cblr-13004	200	30	mean	mean	VERB
cblr-13004	200	31	that	that	SCONJ
cblr-13004	200	32	it	it	PRON
cblr-13004	200	33	represents	represent	VERB
cblr-13004	200	34	a	a	DET
cblr-13004	200	35	firm	firm	ADJ
cblr-13004	200	36	commitment	commitment	NOUN
cblr-13004	200	37	,	,	PUNCT
cblr-13004	200	38	much	much	ADV
cblr-13004	200	39	less	less	ADV
cblr-13004	200	40	an	an	DET
cblr-13004	200	41	enforceable	enforceable	ADJ
cblr-13004	200	42	one	one	NUM
cblr-13004	200	43	”	"	PUNCT
cblr-13004	200	44	)	)	PUNCT
cblr-13004	200	45	.	.	PUNCT
cblr-13004	201	1	50	50	NUM
cblr-13004	201	2	see	see	VERB
cblr-13004	201	3	,	,	PUNCT
cblr-13004	201	4	e.g.	e.g.	ADV
cblr-13004	201	5	,	,	PUNCT
cblr-13004	201	6	ford	ford	PROPN
cblr-13004	201	7	motor	motor	PROPN
cblr-13004	201	8	co.	co.	PROPN
cblr-13004	201	9	,	,	PUNCT
cblr-13004	201	10	prospectus	prospectus	NOUN
cblr-13004	201	11	supplement	supplement	NOUN
cblr-13004	201	12	(	(	PUNCT
cblr-13004	201	13	form	form	NOUN
cblr-13004	201	14	424b2	424b2	NUM
cblr-13004	201	15	)	)	PUNCT
cblr-13004	201	16	s-4	s-4	NOUN
cblr-13004	201	17	(	(	PUNCT
cblr-13004	201	18	nov	nov	PROPN
cblr-13004	201	19	.	.	PROPN
cblr-13004	201	20	8	8	NUM
cblr-13004	201	21	,	,	PUNCT
cblr-13004	201	22	2021	2021	NUM
cblr-13004	201	23	)	)	PUNCT
cblr-13004	201	24	,	,	PUNCT
cblr-13004	201	25	https://www.sec.gov/edgar/search/#/daterange=custom&category=form-cat5&entityname=ford&startdt=2021-11-09&enddt=2021-1109	https://www.sec.gov/edgar/search/#/daterange=custom&category=form-cat5&entityname=ford&startdt=2021-11-09&enddt=2021-1109	PROPN
cblr-13004	202	1	[	[	X
cblr-13004	202	2	https://perma.cc/b6j6-zy8v	https://perma.cc/b6j6-zy8v	X
cblr-13004	202	3	]	]	X
cblr-13004	202	4	(	(	PUNCT
cblr-13004	202	5	“	"	PUNCT
cblr-13004	202	6	ford	ford	PROPN
cblr-13004	202	7	intends	intend	VERB
cblr-13004	202	8	to	to	PART
cblr-13004	202	9	allocate	allocate	VERB
cblr-13004	202	10	an	an	DET
cblr-13004	202	11	amount	amount	NOUN
cblr-13004	202	12	equal	equal	ADJ
cblr-13004	202	13	to	to	ADP
cblr-13004	202	14	the	the	DET
cblr-13004	202	15	net	net	ADJ
cblr-13004	202	16	proceeds	proceed	NOUN
cblr-13004	202	17	from	from	ADP
cblr-13004	202	18	this	this	DET
cblr-13004	202	19	offering	offering	NOUN
cblr-13004	202	20	to	to	PART
cblr-13004	202	21	finance	finance	VERB
cblr-13004	202	22	or	or	CCONJ
cblr-13004	202	23	refinance	refinance	NOUN
cblr-13004	202	24	.	.	PUNCT
cblr-13004	202	25	.	.	PUNCT
cblr-13004	203	1	.	.	PUNCT
cblr-13004	204	1	new	new	ADJ
cblr-13004	204	2	or	or	CCONJ
cblr-13004	204	3	existing	exist	VERB
cblr-13004	204	4	green	green	ADJ
cblr-13004	204	5	projects	project	NOUN
cblr-13004	204	6	,	,	PUNCT
cblr-13004	204	7	assets	asset	NOUN
cblr-13004	204	8	,	,	PUNCT
cblr-13004	204	9	or	or	CCONJ
cblr-13004	204	10	activities	activity	NOUN
cblr-13004	204	11	.	.	PUNCT
cblr-13004	204	12	.	.	PUNCT
cblr-13004	204	13	.	.	PUNCT
cblr-13004	204	14	.	.	PUNCT
cblr-13004	204	15	”	"	PUNCT
cblr-13004	204	16	)	)	PUNCT
cblr-13004	204	17	;	;	PUNCT
cblr-13004	204	18	visa	visa	PROPN
cblr-13004	204	19	,	,	PUNCT
cblr-13004	204	20	inc	inc	PROPN
cblr-13004	204	21	.	.	PROPN
cblr-13004	204	22	,	,	PUNCT
cblr-13004	204	23	prospectus	prospectus	NOUN
cblr-13004	204	24	supplement	supplement	NOUN
cblr-13004	204	25	(	(	PUNCT
cblr-13004	204	26	form	form	NOUN
cblr-13004	204	27	424b2	424b2	NUM
cblr-13004	204	28	)	)	PUNCT
cblr-13004	204	29	s-6	s-6	NOUN
cblr-13004	204	30	(	(	PUNCT
cblr-13004	204	31	aug	aug	PROPN
cblr-13004	204	32	.	.	PROPN
cblr-13004	204	33	10	10	NUM
cblr-13004	204	34	,	,	PUNCT
cblr-13004	204	35	2020	2020	NUM
cblr-13004	204	36	)	)	PUNCT
cblr-13004	204	37	,	,	PUNCT
cblr-13004	204	38	https://www.sec.gov/edgar/search/#/daterange=custom&category=formcat5&entityname=visa&startdt=2020-08-11&enddt=2020-08-11	https://www.sec.gov/edgar/search/#/daterange=custom&category=formcat5&entityname=visa&startdt=2020-08-11&enddt=2020-08-11	X
cblr-13004	205	1	[	[	X
cblr-13004	205	2	https://perma.cc/ejw4-ab7k	https://perma.cc/ejw4-ab7k	X
cblr-13004	205	3	]	]	X
cblr-13004	205	4	(	(	PUNCT
cblr-13004	205	5	“	"	PUNCT
cblr-13004	205	6	we	we	PRON
cblr-13004	205	7	intend	intend	VERB
cblr-13004	205	8	to	to	PART
cblr-13004	205	9	use	use	VERB
cblr-13004	205	10	the	the	DET
cblr-13004	205	11	net	net	ADJ
cblr-13004	205	12	proceeds	proceed	NOUN
cblr-13004	205	13	from	from	ADP
cblr-13004	205	14	the	the	DET
cblr-13004	205	15	offering	offering	NOUN
cblr-13004	205	16	of	of	ADP
cblr-13004	205	17	the	the	DET
cblr-13004	205	18	2027	2027	NUM
cblr-13004	205	19	notes	note	NOUN
cblr-13004	205	20	to	to	PART
cblr-13004	205	21	refinance	refinance	NOUN
cblr-13004	205	22	or	or	CCONJ
cblr-13004	205	23	finance	finance	NOUN
cblr-13004	205	24	.	.	PUNCT
cblr-13004	205	25	.	.	PUNCT
cblr-13004	205	26	.	.	PUNCT
cblr-13004	206	1	‘	'	PUNCT
cblr-13004	206	2	eligible	eligible	ADJ
cblr-13004	206	3	green	green	ADJ
cblr-13004	206	4	projects	project	NOUN
cblr-13004	206	5	.	.	PUNCT
cblr-13004	206	6	’	'	PUNCT
cblr-13004	206	7	”	"	PUNCT
cblr-13004	206	8	)	)	PUNCT
cblr-13004	206	9	.	.	PUNCT
cblr-13004	207	1	216	216	NUM
cblr-13004	207	2	columbia	columbia	PROPN
cblr-13004	207	3	business	business	NOUN
cblr-13004	207	4	law	law	PROPN
cblr-13004	207	5	review	review	NOUN
cblr-13004	207	6	[	[	X
cblr-13004	207	7	vol	vol	NOUN
cblr-13004	207	8	.	.	NOUN
cblr-13004	207	9	2024	2024	NUM
cblr-13004	208	1	the	the	DET
cblr-13004	208	2	proceeds	proceed	NOUN
cblr-13004	208	3	appropriately	appropriately	ADV
cblr-13004	208	4	when	when	SCONJ
cblr-13004	208	5	it	it	PRON
cblr-13004	208	6	solicits	solicit	VERB
cblr-13004	208	7	the	the	DET
cblr-13004	208	8	purchase.51	purchase.51	NOUN
cblr-13004	208	9	of	of	ADP
cblr-13004	208	10	course	course	NOUN
cblr-13004	208	11	,	,	PUNCT
cblr-13004	208	12	it	it	PRON
cblr-13004	208	13	may	may	AUX
cblr-13004	208	14	be	be	AUX
cblr-13004	208	15	difficult	difficult	ADJ
cblr-13004	208	16	to	to	PART
cblr-13004	208	17	show	show	VERB
cblr-13004	208	18	that	that	SCONJ
cblr-13004	208	19	a	a	DET
cblr-13004	208	20	subsequent	subsequent	ADJ
cblr-13004	208	21	failure	failure	NOUN
cblr-13004	208	22	to	to	PART
cblr-13004	208	23	spend	spend	VERB
cblr-13004	208	24	on	on	ADP
cblr-13004	208	25	green	green	ADJ
cblr-13004	208	26	projects	project	NOUN
cblr-13004	208	27	reflects	reflect	VERB
cblr-13004	208	28	a	a	DET
cblr-13004	208	29	lack	lack	NOUN
cblr-13004	208	30	of	of	ADP
cblr-13004	208	31	intent	intent	NOUN
cblr-13004	208	32	to	to	PART
cblr-13004	208	33	do	do	AUX
cblr-13004	208	34	so	so	ADV
cblr-13004	208	35	in	in	ADP
cblr-13004	208	36	the	the	DET
cblr-13004	208	37	first	first	ADJ
cblr-13004	208	38	place	place	NOUN
cblr-13004	208	39	,	,	PUNCT
cblr-13004	208	40	as	as	SCONJ
cblr-13004	208	41	opposed	oppose	VERB
cblr-13004	208	42	to	to	ADP
cblr-13004	208	43	a	a	DET
cblr-13004	208	44	changed	change	VERB
cblr-13004	208	45	mind	mind	NOUN
cblr-13004	208	46	and/or	and/or	CCONJ
cblr-13004	208	47	unexpected	unexpected	ADJ
cblr-13004	208	48	difficulties	difficulty	NOUN
cblr-13004	208	49	.	.	PUNCT
cblr-13004	209	1	c.	c.	NOUN
cblr-13004	209	2	decertification	decertification	PROPN
cblr-13004	209	3	a	a	DET
cblr-13004	209	4	bond	bond	NOUN
cblr-13004	209	5	’s	’s	PART
cblr-13004	209	6	loss	loss	NOUN
cblr-13004	209	7	of	of	ADP
cblr-13004	209	8	“	"	PUNCT
cblr-13004	209	9	green	green	ADJ
cblr-13004	209	10	”	"	PUNCT
cblr-13004	209	11	status	status	NOUN
cblr-13004	209	12	could	could	AUX
cblr-13004	209	13	be	be	AUX
cblr-13004	209	14	a	a	DET
cblr-13004	209	15	significant	significant	ADJ
cblr-13004	209	16	consequence	consequence	NOUN
cblr-13004	209	17	of	of	ADP
cblr-13004	209	18	green	green	ADJ
cblr-13004	209	19	default	default	NOUN
cblr-13004	209	20	.	.	PUNCT
cblr-13004	210	1	however	however	ADV
cblr-13004	210	2	,	,	PUNCT
cblr-13004	210	3	it	it	PRON
cblr-13004	210	4	is	be	AUX
cblr-13004	210	5	unclear	unclear	ADJ
cblr-13004	210	6	that	that	SCONJ
cblr-13004	210	7	most	most	ADJ
cblr-13004	210	8	preissuance	preissuance	NOUN
cblr-13004	210	9	greenness	greenness	NOUN
cblr-13004	210	10	verifiers	verifier	NOUN
cblr-13004	210	11	will	will	AUX
cblr-13004	210	12	take	take	VERB
cblr-13004	210	13	this	this	DET
cblr-13004	210	14	step.52	step.52	ADJ
cblr-13004	210	15	d.	d.	PROPN
cblr-13004	210	16	index	index	PROPN
cblr-13004	210	17	dropping	drop	VERB
cblr-13004	210	18	a	a	DET
cblr-13004	210	19	number	number	NOUN
cblr-13004	210	20	of	of	ADP
cblr-13004	210	21	indices	index	NOUN
cblr-13004	210	22	of	of	ADP
cblr-13004	210	23	green	green	ADJ
cblr-13004	210	24	bonds	bond	NOUN
cblr-13004	210	25	exist,53	exist,53	NOUN
cblr-13004	210	26	and	and	CCONJ
cblr-13004	210	27	some	some	DET
cblr-13004	210	28	evidence	evidence	NOUN
cblr-13004	210	29	indicates	indicate	VERB
cblr-13004	210	30	that	that	SCONJ
cblr-13004	210	31	issuers	issuer	NOUN
cblr-13004	210	32	want	want	VERB
cblr-13004	210	33	their	their	PRON
cblr-13004	210	34	bonds	bond	NOUN
cblr-13004	210	35	to	to	PART
cblr-13004	210	36	be	be	AUX
cblr-13004	210	37	included	include	VERB
cblr-13004	210	38	51	51	NUM
cblr-13004	210	39	see	see	NOUN
cblr-13004	210	40	,	,	PUNCT
cblr-13004	210	41	e.g.	e.g.	ADV
cblr-13004	210	42	,	,	PUNCT
cblr-13004	210	43	17	17	NUM
cblr-13004	210	44	c.f.r	c.f.r	NOUN
cblr-13004	210	45	.	.	PUNCT
cblr-13004	211	1	§	§	PROPN
cblr-13004	211	2	240.10b-5	240.10b-5	NUM
cblr-13004	211	3	(	(	PUNCT
cblr-13004	211	4	2023	2023	NUM
cblr-13004	211	5	)	)	PUNCT
cblr-13004	211	6	(	(	PUNCT
cblr-13004	211	7	prohibiting	prohibit	VERB
cblr-13004	211	8	the	the	DET
cblr-13004	211	9	making	making	NOUN
cblr-13004	211	10	of	of	ADP
cblr-13004	211	11	untrue	untrue	ADJ
cblr-13004	211	12	statements	statement	NOUN
cblr-13004	211	13	of	of	ADP
cblr-13004	211	14	material	material	ADJ
cblr-13004	211	15	fact	fact	NOUN
cblr-13004	211	16	and	and	CCONJ
cblr-13004	211	17	other	other	ADJ
cblr-13004	211	18	forms	form	NOUN
cblr-13004	211	19	of	of	ADP
cblr-13004	211	20	fraud	fraud	NOUN
cblr-13004	211	21	in	in	ADP
cblr-13004	211	22	connection	connection	NOUN
cblr-13004	211	23	with	with	ADP
cblr-13004	211	24	the	the	DET
cblr-13004	211	25	sale	sale	NOUN
cblr-13004	211	26	of	of	ADP
cblr-13004	211	27	securities	security	NOUN
cblr-13004	211	28	)	)	PUNCT
cblr-13004	211	29	.	.	PUNCT
cblr-13004	212	1	52	52	NUM
cblr-13004	212	2	as	as	SCONJ
cblr-13004	212	3	noted	note	VERB
cblr-13004	212	4	,	,	PUNCT
cblr-13004	212	5	the	the	DET
cblr-13004	212	6	nonprofit	nonprofit	ADJ
cblr-13004	212	7	climate	climate	NOUN
cblr-13004	212	8	bonds	bond	NOUN
cblr-13004	212	9	initiative	initiative	NOUN
cblr-13004	212	10	certifies	certify	VERB
cblr-13004	212	11	some	some	DET
cblr-13004	212	12	green	green	ADJ
cblr-13004	212	13	bonds	bond	NOUN
cblr-13004	212	14	,	,	PUNCT
cblr-13004	212	15	see	see	VERB
cblr-13004	212	16	discussion	discussion	NOUN
cblr-13004	212	17	supra	supra	PROPN
cblr-13004	212	18	note	note	PROPN
cblr-13004	212	19	28	28	NUM
cblr-13004	212	20	,	,	PUNCT
cblr-13004	212	21	and	and	CCONJ
cblr-13004	212	22	the	the	DET
cblr-13004	212	23	cbi	cbi	PROPN
cblr-13004	212	24	reportedly	reportedly	ADV
cblr-13004	212	25	will	will	AUX
cblr-13004	212	26	decertify	decertify	VERB
cblr-13004	212	27	a	a	DET
cblr-13004	212	28	bond	bond	NOUN
cblr-13004	212	29	if	if	SCONJ
cblr-13004	212	30	the	the	DET
cblr-13004	212	31	proceeds	proceed	NOUN
cblr-13004	212	32	are	be	AUX
cblr-13004	212	33	not	not	PART
cblr-13004	212	34	spent	spend	VERB
cblr-13004	212	35	on	on	ADP
cblr-13004	212	36	green	green	ADJ
cblr-13004	212	37	projects	project	NOUN
cblr-13004	212	38	.	.	PUNCT
cblr-13004	213	1	see	see	VERB
cblr-13004	213	2	curtis	curtis	PROPN
cblr-13004	213	3	et	et	PROPN
cblr-13004	213	4	al	al	PROPN
cblr-13004	213	5	.	.	PROPN
cblr-13004	213	6	,	,	PUNCT
cblr-13004	213	7	supra	supra	PROPN
cblr-13004	213	8	note	note	PROPN
cblr-13004	213	9	10	10	NUM
cblr-13004	213	10	,	,	PUNCT
cblr-13004	213	11	at	at	ADP
cblr-13004	213	12	173–74	173–74	NUM
cblr-13004	213	13	.	.	PUNCT
cblr-13004	214	1	53	53	NUM
cblr-13004	214	2	these	these	PRON
cblr-13004	214	3	include	include	VERB
cblr-13004	214	4	the	the	DET
cblr-13004	214	5	bloomberg	bloomberg	PROPN
cblr-13004	214	6	barclays	barclays	PROPN
cblr-13004	214	7	msci	msci	PROPN
cblr-13004	214	8	global	global	PROPN
cblr-13004	214	9	green	green	PROPN
cblr-13004	214	10	bond	bond	PROPN
cblr-13004	214	11	index	index	NOUN
cblr-13004	214	12	,	,	PUNCT
cblr-13004	214	13	see	see	VERB
cblr-13004	214	14	msci	msci	PROPN
cblr-13004	214	15	,	,	PUNCT
cblr-13004	214	16	bloomberg	bloomberg	PROPN
cblr-13004	214	17	barclays	barclays	PROPN
cblr-13004	214	18	green	green	PROPN
cblr-13004	214	19	global	global	ADJ
cblr-13004	214	20	green	green	PROPN
cblr-13004	214	21	bond	bond	NOUN
cblr-13004	214	22	index	index	NOUN
cblr-13004	214	23	(	(	PUNCT
cblr-13004	214	24	2021	2021	NUM
cblr-13004	214	25	)	)	PUNCT
cblr-13004	214	26	,	,	PUNCT
cblr-13004	214	27	https://www.msci.com/documents/10199/242721/barclays_msci_green_bond_index.pdf/6e4d942a-0ce4-4e70-9affd7643e1bde96	https://www.msci.com/documents/10199/242721/barclays_msci_green_bond_index.pdf/6e4d942a-0ce4-4e70-9affd7643e1bde96	VERB
cblr-13004	215	1	[	[	X
cblr-13004	215	2	https://perma.cc/kp6v-x84n	https://perma.cc/kp6v-x84n	X
cblr-13004	215	3	]	]	X
cblr-13004	215	4	,	,	PUNCT
cblr-13004	215	5	as	as	ADV
cblr-13004	215	6	well	well	ADV
cblr-13004	215	7	as	as	ADP
cblr-13004	215	8	a	a	DET
cblr-13004	215	9	family	family	NOUN
cblr-13004	215	10	of	of	ADP
cblr-13004	215	11	indices	index	NOUN
cblr-13004	215	12	maintained	maintain	VERB
cblr-13004	215	13	by	by	ADP
cblr-13004	215	14	s&p	s&p	PROPN
cblr-13004	215	15	,	,	PUNCT
cblr-13004	215	16	including	include	VERB
cblr-13004	215	17	the	the	DET
cblr-13004	215	18	s&p	s&p	PROPN
cblr-13004	215	19	green	green	PROPN
cblr-13004	215	20	bond	bond	NOUN
cblr-13004	215	21	index	index	NOUN
cblr-13004	215	22	.	.	PUNCT
cblr-13004	216	1	see	see	VERB
cblr-13004	216	2	green	green	ADJ
cblr-13004	216	3	bonds	bond	NOUN
cblr-13004	216	4	,	,	PUNCT
cblr-13004	216	5	s&p	s&p	PROPN
cblr-13004	216	6	dow	dow	PROPN
cblr-13004	216	7	jones	jones	PROPN
cblr-13004	216	8	indices	index	NOUN
cblr-13004	216	9	,	,	PUNCT
cblr-13004	216	10	https://www.spglobal.com/spdji/en/indexfamily/esg/fixed-income-esg/green-bonds/#overview	https://www.spglobal.com/spdji/en/indexfamily/esg/fixed-income-esg/green-bonds/#overview	VERB
cblr-13004	217	1	[	[	X
cblr-13004	217	2	https://perma.cc/g3f8dqjq	https://perma.cc/g3f8dqjq	X
cblr-13004	217	3	]	]	X
cblr-13004	217	4	(	(	PUNCT
cblr-13004	217	5	last	last	ADV
cblr-13004	217	6	visited	visit	VERB
cblr-13004	217	7	mar	mar	PROPN
cblr-13004	217	8	.	.	PROPN
cblr-13004	217	9	1	1	NUM
cblr-13004	217	10	,	,	PUNCT
cblr-13004	217	11	2024	2024	NUM
cblr-13004	217	12	)	)	PUNCT
cblr-13004	217	13	.	.	PUNCT
cblr-13004	218	1	an	an	DET
cblr-13004	218	2	icma	icma	NOUN
cblr-13004	218	3	working	working	NOUN
cblr-13004	218	4	group	group	NOUN
cblr-13004	218	5	compiled	compile	VERB
cblr-13004	218	6	information	information	NOUN
cblr-13004	218	7	on	on	ADP
cblr-13004	218	8	green	green	ADJ
cblr-13004	218	9	-	-	PUNCT
cblr-13004	218	10	bond	bond	NOUN
cblr-13004	218	11	indices	index	NOUN
cblr-13004	218	12	in	in	ADP
cblr-13004	218	13	2018	2018	NUM
cblr-13004	218	14	.	.	PUNCT
cblr-13004	219	1	see	see	VERB
cblr-13004	219	2	gbp	gbp	NOUN
cblr-13004	219	3	sbp	sbp	NOUN
cblr-13004	219	4	databases	database	NOUN
cblr-13004	219	5	and	and	CCONJ
cblr-13004	219	6	indices	indice	VERB
cblr-13004	219	7	working	working	NOUN
cblr-13004	219	8	group	group	NOUN
cblr-13004	219	9	,	,	PUNCT
cblr-13004	219	10	summary	summary	NOUN
cblr-13004	219	11	of	of	ADP
cblr-13004	219	12	green	green	ADJ
cblr-13004	219	13	–	–	PUNCT
cblr-13004	219	14	social	social	ADJ
cblr-13004	219	15	sustainable	sustainable	ADJ
cblr-13004	219	16	fixed	fix	VERB
cblr-13004	219	17	income	income	NOUN
cblr-13004	219	18	indices	index	NOUN
cblr-13004	219	19	providers	provider	NOUN
cblr-13004	219	20	(	(	PUNCT
cblr-13004	219	21	june	june	PROPN
cblr-13004	219	22	2018	2018	NUM
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cblr-13004	219	24	,	,	PUNCT
cblr-13004	219	25	https://www.icmagroup.org/assets/documents/regulatory/greenbonds/june-2018/2018_green%20and%20social%20bond%20indices%20140618.pdf	https://www.icmagroup.org/assets/documents/regulatory/greenbonds/june-2018/2018_green%20and%20social%20bond%20indices%20140618.pdf	X
cblr-13004	220	1	[	[	X
cblr-13004	220	2	https://perma.cc/6ddn-eyur	https://perma.cc/6ddn-eyur	PROPN
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cblr-13004	220	4	.	.	PUNCT
cblr-13004	221	1	no	no	INTJ
cblr-13004	221	2	.	.	NOUN
cblr-13004	221	3	1	1	NUM
cblr-13004	221	4	]	]	X
cblr-13004	221	5	green	green	ADJ
cblr-13004	221	6	bond	bond	NOUN
cblr-13004	221	7	reporting	report	VERB
cblr-13004	221	8	217	217	NUM
cblr-13004	221	9	in	in	ADP
cblr-13004	221	10	such	such	ADJ
cblr-13004	221	11	indices.54	indices.54	PROPN
cblr-13004	221	12	one	one	NUM
cblr-13004	221	13	consequence	consequence	NOUN
cblr-13004	221	14	of	of	ADP
cblr-13004	221	15	green	green	ADJ
cblr-13004	221	16	default	default	NOUN
cblr-13004	221	17	could	could	AUX
cblr-13004	221	18	be	be	AUX
cblr-13004	221	19	that	that	SCONJ
cblr-13004	221	20	the	the	DET
cblr-13004	221	21	bond	bond	NOUN
cblr-13004	221	22	in	in	ADP
cblr-13004	221	23	question	question	NOUN
cblr-13004	221	24	is	be	AUX
cblr-13004	221	25	dropped	drop	VERB
cblr-13004	221	26	from	from	ADP
cblr-13004	221	27	some	some	PRON
cblr-13004	221	28	or	or	CCONJ
cblr-13004	221	29	all	all	DET
cblr-13004	221	30	greenbond	greenbond	NOUN
cblr-13004	221	31	indices	index	NOUN
cblr-13004	221	32	.	.	PUNCT
cblr-13004	222	1	indices	index	NOUN
cblr-13004	222	2	have	have	AUX
cblr-13004	222	3	declined	decline	VERB
cblr-13004	222	4	to	to	PART
cblr-13004	222	5	include	include	VERB
cblr-13004	222	6	purportedly	purportedly	ADV
cblr-13004	222	7	green	green	ADJ
cblr-13004	222	8	bonds	bond	NOUN
cblr-13004	222	9	on	on	ADP
cblr-13004	222	10	the	the	DET
cblr-13004	222	11	grounds	ground	NOUN
cblr-13004	222	12	of	of	ADP
cblr-13004	222	13	insufficient	insufficient	ADJ
cblr-13004	222	14	greenness,55	greenness,55	NOUN
cblr-13004	222	15	although	although	SCONJ
cblr-13004	222	16	the	the	DET
cblr-13004	222	17	author	author	NOUN
cblr-13004	222	18	has	have	AUX
cblr-13004	222	19	not	not	PART
cblr-13004	222	20	been	be	AUX
cblr-13004	222	21	able	able	ADJ
cblr-13004	222	22	to	to	PART
cblr-13004	222	23	find	find	VERB
cblr-13004	222	24	examples	example	NOUN
cblr-13004	222	25	of	of	ADP
cblr-13004	222	26	bonds	bond	NOUN
cblr-13004	222	27	being	be	AUX
cblr-13004	222	28	dropped	drop	VERB
cblr-13004	222	29	from	from	ADP
cblr-13004	222	30	indices	index	NOUN
cblr-13004	222	31	for	for	ADP
cblr-13004	222	32	green	green	ADJ
cblr-13004	222	33	default	default	NOUN
cblr-13004	222	34	.	.	PUNCT
cblr-13004	223	1	e.	e.	PROPN
cblr-13004	223	2	loss	loss	PROPN
cblr-13004	223	3	of	of	ADP
cblr-13004	223	4	investor	investor	NOUN
cblr-13004	223	5	confidence	confidence	NOUN
cblr-13004	223	6	even	even	ADV
cblr-13004	223	7	without	without	ADP
cblr-13004	223	8	any	any	DET
cblr-13004	223	9	other	other	ADJ
cblr-13004	223	10	consequence	consequence	NOUN
cblr-13004	223	11	,	,	PUNCT
cblr-13004	223	12	a	a	DET
cblr-13004	223	13	“	"	PUNCT
cblr-13004	223	14	green	green	ADJ
cblr-13004	223	15	default	default	NOUN
cblr-13004	223	16	”	"	PUNCT
cblr-13004	223	17	might	might	AUX
cblr-13004	223	18	be	be	AUX
cblr-13004	223	19	expected	expect	VERB
cblr-13004	223	20	to	to	PART
cblr-13004	223	21	lead	lead	VERB
cblr-13004	223	22	to	to	ADP
cblr-13004	223	23	loss	loss	NOUN
cblr-13004	223	24	of	of	ADP
cblr-13004	223	25	investor	investor	NOUN
cblr-13004	223	26	confidence	confidence	NOUN
cblr-13004	223	27	in	in	ADP
cblr-13004	223	28	the	the	DET
cblr-13004	223	29	issuer	issuer	NOUN
cblr-13004	223	30	,	,	PUNCT
cblr-13004	223	31	making	make	VERB
cblr-13004	223	32	the	the	DET
cblr-13004	223	33	issuance	issuance	NOUN
cblr-13004	223	34	of	of	ADP
cblr-13004	223	35	subsequent	subsequent	ADJ
cblr-13004	223	36	green	green	ADJ
cblr-13004	223	37	bonds	bond	NOUN
cblr-13004	223	38	(	(	PUNCT
cblr-13004	223	39	or	or	CCONJ
cblr-13004	223	40	other	other	ADJ
cblr-13004	223	41	securities	security	NOUN
cblr-13004	223	42	)	)	PUNCT
cblr-13004	223	43	more	more	ADV
cblr-13004	223	44	difficult	difficult	ADJ
cblr-13004	223	45	.	.	PUNCT
cblr-13004	224	1	it	it	PRON
cblr-13004	224	2	has	have	AUX
cblr-13004	224	3	been	be	AUX
cblr-13004	224	4	reported	report	VERB
cblr-13004	224	5	that	that	SCONJ
cblr-13004	224	6	fear	fear	NOUN
cblr-13004	224	7	of	of	ADP
cblr-13004	224	8	reputational	reputational	ADJ
cblr-13004	224	9	consequences	consequence	NOUN
cblr-13004	224	10	is	be	AUX
cblr-13004	224	11	the	the	DET
cblr-13004	224	12	main	main	ADJ
cblr-13004	224	13	deterrent	deterrent	NOUN
cblr-13004	224	14	of	of	ADP
cblr-13004	224	15	green	green	ADJ
cblr-13004	224	16	default	default	NOUN
cblr-13004	224	17	at	at	ADP
cblr-13004	224	18	this	this	DET
cblr-13004	224	19	time.56	time.56	NOUN
cblr-13004	224	20	b.	b.	PROPN
cblr-13004	224	21	literature	literature	PROPN
cblr-13004	224	22	survey	survey	PROPN
cblr-13004	224	23	1	1	NUM
cblr-13004	224	24	.	.	PUNCT
cblr-13004	225	1	review	review	NOUN
cblr-13004	225	2	of	of	ADP
cblr-13004	225	3	green	green	ADJ
cblr-13004	225	4	-	-	PUNCT
cblr-13004	225	5	bond	bond	NOUN
cblr-13004	225	6	literature	literature	NOUN
cblr-13004	225	7	like	like	ADP
cblr-13004	225	8	the	the	DET
cblr-13004	225	9	green	green	ADJ
cblr-13004	225	10	-	-	PUNCT
cblr-13004	225	11	bond	bond	NOUN
cblr-13004	225	12	market	market	NOUN
cblr-13004	225	13	itself	itself	PRON
cblr-13004	225	14	,	,	PUNCT
cblr-13004	225	15	the	the	DET
cblr-13004	225	16	literature	literature	NOUN
cblr-13004	225	17	on	on	ADP
cblr-13004	225	18	regulation	regulation	NOUN
cblr-13004	225	19	of	of	ADP
cblr-13004	225	20	green	green	ADJ
cblr-13004	225	21	bond	bond	NOUN
cblr-13004	225	22	verification	verification	NOUN
cblr-13004	225	23	is	be	AUX
cblr-13004	225	24	relatively	relatively	ADV
cblr-13004	225	25	small	small	ADJ
cblr-13004	225	26	but	but	CCONJ
cblr-13004	225	27	rapidly	rapidly	ADV
cblr-13004	225	28	growing.57	growing.57	ADJ
cblr-13004	225	29	in	in	ADP
cblr-13004	225	30	2018	2018	NUM
cblr-13004	225	31	,	,	PUNCT
cblr-13004	225	32	professor	professor	NOUN
cblr-13004	225	33	stephen	stephen	PROPN
cblr-13004	225	34	kim	kim	PROPN
cblr-13004	225	35	park	park	PROPN
cblr-13004	225	36	surveyed	survey	VERB
cblr-13004	225	37	the	the	DET
cblr-13004	225	38	54	54	NUM
cblr-13004	225	39	see	see	NOUN
cblr-13004	225	40	john	john	PROPN
cblr-13004	225	41	caramichael	caramichael	PROPN
cblr-13004	225	42	&	&	CCONJ
cblr-13004	225	43	andreas	andreas	PROPN
cblr-13004	225	44	c.	c.	PROPN
cblr-13004	225	45	rapp	rapp	PROPN
cblr-13004	225	46	,	,	PUNCT
cblr-13004	225	47	the	the	DET
cblr-13004	225	48	green	green	ADJ
cblr-13004	225	49	corporate	corporate	ADJ
cblr-13004	225	50	bond	bond	NOUN
cblr-13004	225	51	issuance	issuance	NOUN
cblr-13004	225	52	premium	premium	NOUN
cblr-13004	225	53	1	1	NUM
cblr-13004	225	54	(	(	PUNCT
cblr-13004	225	55	int’l	int’l	NUM
cblr-13004	225	56	fin	fin	NOUN
cblr-13004	225	57	.	.	PUNCT
cblr-13004	226	1	discussion	discussion	NOUN
cblr-13004	226	2	papers	paper	NOUN
cblr-13004	226	3	,	,	PUNCT
cblr-13004	226	4	no	no	INTJ
cblr-13004	226	5	.	.	NOUN
cblr-13004	226	6	1346	1346	NUM
cblr-13004	226	7	,	,	PUNCT
cblr-13004	226	8	june	june	PROPN
cblr-13004	226	9	2022	2022	NUM
cblr-13004	226	10	)	)	PUNCT
cblr-13004	226	11	,	,	PUNCT
cblr-13004	226	12	https://www.federalreserve.gov/econres/ifdp/files/ifdp1346.pdf	https://www.federalreserve.gov/econres/ifdp/files/ifdp1346.pdf	PROPN
cblr-13004	227	1	[	[	X
cblr-13004	227	2	https://perma.cc/f6gx-wrq9	https://perma.cc/f6gx-wrq9	X
cblr-13004	227	3	]	]	X
cblr-13004	227	4	(	(	PUNCT
cblr-13004	227	5	“	"	PUNCT
cblr-13004	227	6	[	[	X
cblr-13004	227	7	w]e	w]e	NOUN
cblr-13004	227	8	find	find	VERB
cblr-13004	227	9	that	that	SCONJ
cblr-13004	227	10	the	the	DET
cblr-13004	227	11	greenium	greenium	NOUN
cblr-13004	227	12	is	be	AUX
cblr-13004	227	13	linked	link	VERB
cblr-13004	227	14	to	to	ADP
cblr-13004	227	15	two	two	NUM
cblr-13004	227	16	proxies	proxy	NOUN
cblr-13004	227	17	of	of	ADP
cblr-13004	227	18	demand	demand	NOUN
cblr-13004	227	19	pressure	pressure	NOUN
cblr-13004	227	20	,	,	PUNCT
cblr-13004	227	21	bond	bond	NOUN
cblr-13004	227	22	oversubscription	oversubscription	NOUN
cblr-13004	227	23	and	and	CCONJ
cblr-13004	227	24	bond	bond	NOUN
cblr-13004	227	25	index	index	NOUN
cblr-13004	227	26	inclusion	inclusion	NOUN
cblr-13004	227	27	.	.	PUNCT
cblr-13004	227	28	”	"	PUNCT
cblr-13004	227	29	)	)	PUNCT
cblr-13004	227	30	.	.	PUNCT
cblr-13004	228	1	55	55	NUM
cblr-13004	228	2	see	see	VERB
cblr-13004	228	3	banahan	banahan	NOUN
cblr-13004	228	4	,	,	PUNCT
cblr-13004	228	5	supra	supra	PROPN
cblr-13004	228	6	note	note	PROPN
cblr-13004	228	7	8	8	NUM
cblr-13004	228	8	,	,	PUNCT
cblr-13004	228	9	at	at	ADP
cblr-13004	228	10	857	857	NUM
cblr-13004	228	11	(	(	PUNCT
cblr-13004	228	12	reporting	report	VERB
cblr-13004	228	13	that	that	SCONJ
cblr-13004	228	14	“	"	PUNCT
cblr-13004	228	15	most	most	ADJ
cblr-13004	228	16	major	major	ADJ
cblr-13004	228	17	green	green	ADJ
cblr-13004	228	18	indices	index	NOUN
cblr-13004	228	19	declined	decline	VERB
cblr-13004	228	20	”	"	PUNCT
cblr-13004	228	21	to	to	PART
cblr-13004	228	22	list	list	VERB
cblr-13004	228	23	a	a	DET
cblr-13004	228	24	green	green	ADJ
cblr-13004	228	25	bond	bond	NOUN
cblr-13004	228	26	issued	issue	VERB
cblr-13004	228	27	by	by	ADP
cblr-13004	228	28	spanish	spanish	ADJ
cblr-13004	228	29	energy	energy	NOUN
cblr-13004	228	30	and	and	CCONJ
cblr-13004	228	31	petrochemical	petrochemical	NOUN
cblr-13004	228	32	company	company	NOUN
cblr-13004	228	33	repsol	repsol	NOUN
cblr-13004	228	34	)	)	PUNCT
cblr-13004	228	35	.	.	PUNCT
cblr-13004	229	1	56	56	NUM
cblr-13004	229	2	see	see	VERB
cblr-13004	229	3	curtis	curtis	PROPN
cblr-13004	229	4	et	et	PROPN
cblr-13004	229	5	al	al	PROPN
cblr-13004	229	6	.	.	PROPN
cblr-13004	229	7	,	,	PUNCT
cblr-13004	229	8	supra	supra	PROPN
cblr-13004	229	9	note	note	PROPN
cblr-13004	229	10	10	10	NUM
cblr-13004	229	11	,	,	PUNCT
cblr-13004	229	12	at	at	ADP
cblr-13004	229	13	159	159	NUM
cblr-13004	229	14	(	(	PUNCT
cblr-13004	229	15	“	"	PUNCT
cblr-13004	229	16	in	in	ADP
cblr-13004	229	17	the	the	DET
cblr-13004	229	18	view	view	NOUN
cblr-13004	229	19	of	of	ADP
cblr-13004	229	20	most	most	ADJ
cblr-13004	229	21	of	of	ADP
cblr-13004	229	22	our	our	PRON
cblr-13004	229	23	respondents	respondent	NOUN
cblr-13004	229	24	,	,	PUNCT
cblr-13004	229	25	the	the	DET
cblr-13004	229	26	green	green	ADJ
cblr-13004	229	27	part	part	NOUN
cblr-13004	229	28	of	of	ADP
cblr-13004	229	29	the	the	DET
cblr-13004	229	30	bond	bond	NOUN
cblr-13004	229	31	markets	market	NOUN
cblr-13004	229	32	was	be	AUX
cblr-13004	229	33	entirely	entirely	ADV
cblr-13004	229	34	driven	drive	VERB
cblr-13004	229	35	by	by	ADP
cblr-13004	229	36	reputation	reputation	NOUN
cblr-13004	229	37	.	.	PUNCT
cblr-13004	229	38	”	"	PUNCT
cblr-13004	229	39	)	)	PUNCT
cblr-13004	229	40	.	.	PUNCT
cblr-13004	230	1	57	57	NUM
cblr-13004	230	2	see	see	VERB
cblr-13004	230	3	gilotta	gilotta	NOUN
cblr-13004	230	4	,	,	PUNCT
cblr-13004	230	5	supra	supra	PROPN
cblr-13004	230	6	note	note	PROPN
cblr-13004	230	7	25	25	NUM
cblr-13004	230	8	;	;	PUNCT
cblr-13004	230	9	rose	rise	VERB
cblr-13004	230	10	,	,	PUNCT
cblr-13004	230	11	verification	verification	NOUN
cblr-13004	230	12	,	,	PUNCT
cblr-13004	230	13	supra	supra	PROPN
cblr-13004	230	14	note	note	NOUN
cblr-13004	230	15	9	9	NUM
cblr-13004	230	16	;	;	PUNCT
cblr-13004	230	17	paul	paul	PROPN
cblr-13004	230	18	rose	rise	VERB
cblr-13004	230	19	,	,	PUNCT
cblr-13004	230	20	catalyzing	catalyze	VERB
cblr-13004	230	21	sustainable	sustainable	ADJ
cblr-13004	230	22	investment	investment	NOUN
cblr-13004	230	23	,	,	PUNCT
cblr-13004	230	24	51	51	NUM
cblr-13004	230	25	env’t	env’t	NUM
cblr-13004	230	26	l.	l.	NOUN
cblr-13004	230	27	1221	1221	NUM
cblr-13004	230	28	(	(	PUNCT
cblr-13004	230	29	2021	2021	NUM
cblr-13004	230	30	)	)	PUNCT
cblr-13004	230	31	;	;	PUNCT
cblr-13004	230	32	park	park	NOUN
cblr-13004	230	33	,	,	PUNCT
cblr-13004	230	34	supra	supra	PROPN
cblr-13004	230	35	note	note	NOUN
cblr-13004	230	36	8	8	NUM
cblr-13004	230	37	.	.	PUNCT
cblr-13004	231	1	insofar	insofar	ADV
cblr-13004	231	2	as	as	SCONJ
cblr-13004	231	3	it	it	PRON
cblr-13004	231	4	focuses	focus	VERB
cblr-13004	231	5	on	on	ADP
cblr-13004	231	6	liability	liability	NOUN
cblr-13004	231	7	as	as	ADP
cblr-13004	231	8	a	a	DET
cblr-13004	231	9	way	way	NOUN
cblr-13004	231	10	of	of	ADP
cblr-13004	231	11	ensuring	ensure	VERB
cblr-13004	231	12	that	that	SCONJ
cblr-13004	231	13	green	green	ADJ
cblr-13004	231	14	218	218	NUM
cblr-13004	231	15	columbia	columbia	PROPN
cblr-13004	231	16	business	business	NOUN
cblr-13004	231	17	law	law	PROPN
cblr-13004	231	18	review	review	NOUN
cblr-13004	231	19	[	[	X
cblr-13004	231	20	vol	vol	NOUN
cblr-13004	231	21	.	.	NOUN
cblr-13004	231	22	2024	2024	NUM
cblr-13004	231	23	governance	governance	NOUN
cblr-13004	231	24	of	of	ADP
cblr-13004	231	25	the	the	DET
cblr-13004	231	26	global	global	ADJ
cblr-13004	231	27	green	green	ADJ
cblr-13004	231	28	-	-	PUNCT
cblr-13004	231	29	bond	bond	NOUN
cblr-13004	231	30	market	market	NOUN
cblr-13004	231	31	,	,	PUNCT
cblr-13004	231	32	finding	find	VERB
cblr-13004	231	33	that	that	SCONJ
cblr-13004	231	34	the	the	DET
cblr-13004	231	35	market	market	NOUN
cblr-13004	231	36	was	be	AUX
cblr-13004	231	37	“	"	PUNCT
cblr-13004	231	38	primarily	primarily	ADV
cblr-13004	231	39	shaped	shape	VERB
cblr-13004	231	40	by	by	ADP
cblr-13004	231	41	the	the	DET
cblr-13004	231	42	very	very	ADV
cblr-13004	231	43	same	same	ADJ
cblr-13004	231	44	market	market	NOUN
cblr-13004	231	45	participants	participant	NOUN
cblr-13004	231	46	that	that	PRON
cblr-13004	231	47	sell	sell	VERB
cblr-13004	231	48	,	,	PUNCT
cblr-13004	231	49	buy	buy	VERB
cblr-13004	231	50	,	,	PUNCT
cblr-13004	231	51	trade	trade	NOUN
cblr-13004	231	52	,	,	PUNCT
cblr-13004	231	53	or	or	CCONJ
cblr-13004	231	54	assess	assess	VERB
cblr-13004	231	55	these	these	DET
cblr-13004	231	56	financial	financial	ADJ
cblr-13004	231	57	instruments	instrument	NOUN
cblr-13004	231	58	.	.	PUNCT
cblr-13004	232	1	”58	”58	ADJ
cblr-13004	232	2	to	to	PART
cblr-13004	232	3	combat	combat	VERB
cblr-13004	232	4	“	"	PUNCT
cblr-13004	232	5	greenwashing”59	greenwashing”59	PROPN
cblr-13004	232	6	in	in	ADP
cblr-13004	232	7	this	this	DET
cblr-13004	232	8	participant	participant	ADJ
cblr-13004	232	9	-	-	PUNCT
cblr-13004	232	10	governed	govern	VERB
cblr-13004	232	11	market	market	NOUN
cblr-13004	232	12	,	,	PUNCT
cblr-13004	232	13	park	park	NOUN
cblr-13004	232	14	recommended	recommend	VERB
cblr-13004	232	15	two	two	NUM
cblr-13004	232	16	substantive	substantive	ADJ
cblr-13004	232	17	reforms	reform	NOUN
cblr-13004	232	18	and	and	CCONJ
cblr-13004	232	19	one	one	NUM
cblr-13004	232	20	procedural	procedural	ADJ
cblr-13004	232	21	one	one	NUM
cblr-13004	232	22	.	.	PUNCT
cblr-13004	233	1	he	he	PRON
cblr-13004	233	2	characterized	characterize	VERB
cblr-13004	233	3	all	all	DET
cblr-13004	233	4	his	his	PRON
cblr-13004	233	5	recommendations	recommendation	NOUN
cblr-13004	233	6	as	as	ADP
cblr-13004	233	7	hybrid	hybrid	NOUN
cblr-13004	233	8	between	between	ADP
cblr-13004	233	9	public	public	NOUN
cblr-13004	233	10	and	and	CCONJ
cblr-13004	233	11	private.60	private.60	PROPN
cblr-13004	233	12	the	the	DET
cblr-13004	233	13	substantive	substantive	ADJ
cblr-13004	233	14	reforms	reform	NOUN
cblr-13004	233	15	were	be	AUX
cblr-13004	233	16	:	:	PUNCT
cblr-13004	233	17	(	(	PUNCT
cblr-13004	233	18	1	1	X
cblr-13004	233	19	)	)	PUNCT
cblr-13004	233	20	amending	amend	VERB
cblr-13004	233	21	regulation	regulation	NOUN
cblr-13004	233	22	s	s	PROPN
cblr-13004	233	23	-	-	X
cblr-13004	233	24	k	k	NOUN
cblr-13004	233	25	to	to	PART
cblr-13004	233	26	require	require	VERB
cblr-13004	233	27	disclosure	disclosure	NOUN
cblr-13004	233	28	of	of	ADP
cblr-13004	233	29	second	second	ADJ
cblr-13004	233	30	-	-	PUNCT
cblr-13004	233	31	party	party	NOUN
cblr-13004	233	32	opinions	opinion	NOUN
cblr-13004	233	33	(	(	PUNCT
cblr-13004	233	34	apparently	apparently	ADV
cblr-13004	233	35	referring	refer	VERB
cblr-13004	233	36	to	to	ADP
cblr-13004	233	37	preissuance	preissuance	NOUN
cblr-13004	233	38	verification);61	verification);61	PROPN
cblr-13004	233	39	and	and	CCONJ
cblr-13004	233	40	(	(	PUNCT
cblr-13004	233	41	2	2	X
cblr-13004	233	42	)	)	PUNCT
cblr-13004	233	43	incorporating	incorporate	VERB
cblr-13004	233	44	green	green	ADJ
cblr-13004	233	45	bonds	bond	NOUN
cblr-13004	233	46	into	into	ADP
cblr-13004	233	47	government	government	NOUN
cblr-13004	233	48	green	green	ADJ
cblr-13004	233	49	-	-	PUNCT
cblr-13004	233	50	bond	bond	NOUN
cblr-13004	233	51	labeling	labeling	NOUN
cblr-13004	233	52	schemes	scheme	NOUN
cblr-13004	233	53	,	,	PUNCT
cblr-13004	233	54	potentially	potentially	ADV
cblr-13004	233	55	incorporating	incorporate	VERB
cblr-13004	233	56	cbi	cbi	NOUN
cblr-13004	233	57	certification	certification	NOUN
cblr-13004	233	58	as	as	ADP
cblr-13004	233	59	a	a	DET
cblr-13004	233	60	requirement	requirement	NOUN
cblr-13004	233	61	to	to	PART
cblr-13004	233	62	be	be	AUX
cblr-13004	233	63	called	call	VERB
cblr-13004	233	64	“	"	PUNCT
cblr-13004	233	65	green	green	ADJ
cblr-13004	233	66	”	"	PUNCT
cblr-13004	233	67	in	in	ADP
cblr-13004	233	68	this	this	DET
cblr-13004	233	69	context.62	context.62	NOUN
cblr-13004	233	70	professor	professor	PROPN
cblr-13004	233	71	park	park	NOUN
cblr-13004	233	72	’s	’s	PART
cblr-13004	233	73	procedural	procedural	ADJ
cblr-13004	233	74	suggestion	suggestion	NOUN
cblr-13004	233	75	was	be	AUX
cblr-13004	233	76	to	to	PART
cblr-13004	233	77	include	include	VERB
cblr-13004	233	78	a	a	DET
cblr-13004	233	79	broader	broad	ADJ
cblr-13004	233	80	group	group	NOUN
cblr-13004	233	81	of	of	ADP
cblr-13004	233	82	stakeholders	stakeholder	NOUN
cblr-13004	233	83	in	in	ADP
cblr-13004	233	84	governance	governance	NOUN
cblr-13004	233	85	of	of	ADP
cblr-13004	233	86	the	the	DET
cblr-13004	233	87	green	green	ADJ
cblr-13004	233	88	-	-	PUNCT
cblr-13004	233	89	bond	bond	NOUN
cblr-13004	233	90	ecosystem	ecosystem	NOUN
cblr-13004	233	91	and	and	CCONJ
cblr-13004	233	92	possibly	possibly	ADV
cblr-13004	233	93	provide	provide	VERB
cblr-13004	233	94	government	government	NOUN
cblr-13004	233	95	subsidies	subsidy	NOUN
cblr-13004	233	96	to	to	PART
cblr-13004	233	97	participants.63	participants.63	ADJ
cblr-13004	233	98	also	also	ADV
cblr-13004	233	99	in	in	ADP
cblr-13004	233	100	2018	2018	NUM
cblr-13004	233	101	,	,	PUNCT
cblr-13004	233	102	professor	professor	NOUN
cblr-13004	233	103	paul	paul	PROPN
cblr-13004	233	104	rose	rise	VERB
cblr-13004	233	105	wrote	write	VERB
cblr-13004	233	106	specifically	specifically	ADV
cblr-13004	233	107	on	on	ADP
cblr-13004	233	108	certifying	certify	VERB
cblr-13004	233	109	the	the	DET
cblr-13004	233	110	‘	'	PUNCT
cblr-13004	233	111	climate	climate	NOUN
cblr-13004	233	112	’	'	PUNCT
cblr-13004	233	113	in	in	ADP
cblr-13004	233	114	climate	climate	NOUN
cblr-13004	233	115	bonds.64	bonds.64	NOUN
cblr-13004	233	116	rose	rise	VERB
cblr-13004	233	117	surveyed	survey	VERB
cblr-13004	233	118	icma	icma	PROPN
cblr-13004	233	119	’s	’s	PART
cblr-13004	233	120	and	and	CCONJ
cblr-13004	233	121	cbi	cbi	PROPN
cblr-13004	233	122	’s	’s	PART
cblr-13004	233	123	green	green	ADJ
cblr-13004	233	124	-	-	PUNCT
cblr-13004	233	125	bond	bond	NOUN
cblr-13004	233	126	rules65	rules65	NOUN
cblr-13004	233	127	and	and	CCONJ
cblr-13004	233	128	presented	present	VERB
cblr-13004	233	129	three	three	NUM
cblr-13004	233	130	case	case	NOUN
cblr-13004	233	131	studies	study	NOUN
cblr-13004	233	132	of	of	ADP
cblr-13004	233	133	pre	pre	ADJ
cblr-13004	233	134	-	-	ADJ
cblr-13004	233	135	issuance	issuance	ADJ
cblr-13004	233	136	reviews	review	NOUN
cblr-13004	233	137	of	of	ADP
cblr-13004	233	138	sovereign	sovereign	ADJ
cblr-13004	233	139	bonds	bond	NOUN
cblr-13004	233	140	(	(	PUNCT
cblr-13004	233	141	issued	issue	VERB
cblr-13004	233	142	by	by	ADP
cblr-13004	233	143	france	france	PROPN
cblr-13004	233	144	,	,	PUNCT
cblr-13004	233	145	fiji	fiji	PROPN
cblr-13004	233	146	,	,	PUNCT
cblr-13004	233	147	and	and	CCONJ
cblr-13004	233	148	china).66	china).66	PROPN
cblr-13004	233	149	rose	rise	VERB
cblr-13004	233	150	concluded	conclude	VERB
cblr-13004	233	151	that	that	SCONJ
cblr-13004	233	152	“	"	PUNCT
cblr-13004	233	153	the	the	DET
cblr-13004	233	154	texts	text	NOUN
cblr-13004	233	155	of	of	ADP
cblr-13004	233	156	the	the	DET
cblr-13004	233	157	verifications	verification	NOUN
cblr-13004	233	158	studied	study	VERB
cblr-13004	233	159	above	above	ADV
cblr-13004	233	160	do	do	AUX
cblr-13004	233	161	not	not	PART
cblr-13004	233	162	themselves	themselves	PRON
cblr-13004	233	163	inspire	inspire	VERB
cblr-13004	233	164	confidence	confidence	NOUN
cblr-13004	233	165	in	in	ADP
cblr-13004	233	166	the	the	DET
cblr-13004	233	167	‘	'	PUNCT
cblr-13004	233	168	climate	climate	NOUN
cblr-13004	233	169	’	'	PUNCT
cblr-13004	233	170	nature	nature	NOUN
cblr-13004	233	171	of	of	ADP
cblr-13004	233	172	the	the	DET
cblr-13004	233	173	climate	climate	NOUN
cblr-13004	233	174	bonds	bond	NOUN
cblr-13004	233	175	verified	verify	VERB
cblr-13004	233	176	bond	bond	NOUN
cblr-13004	233	177	proceeds	proceed	NOUN
cblr-13004	233	178	are	be	AUX
cblr-13004	233	179	spent	spend	VERB
cblr-13004	233	180	as	as	ADV
cblr-13004	233	181	represented	represent	VERB
cblr-13004	233	182	and	and	CCONJ
cblr-13004	233	183	discusses	discuss	VERB
cblr-13004	233	184	green	green	ADJ
cblr-13004	233	185	-	-	PUNCT
cblr-13004	233	186	bond	bond	NOUN
cblr-13004	233	187	disclosure	disclosure	NOUN
cblr-13004	233	188	,	,	PUNCT
cblr-13004	233	189	the	the	DET
cblr-13004	233	190	recent	recent	ADJ
cblr-13004	233	191	paper	paper	NOUN
cblr-13004	233	192	by	by	ADP
cblr-13004	233	193	professors	professor	NOUN
cblr-13004	233	194	curtis	curtis	PROPN
cblr-13004	233	195	,	,	PUNCT
cblr-13004	233	196	weidemaier	weidemaier	ADV
cblr-13004	233	197	,	,	PUNCT
cblr-13004	233	198	and	and	CCONJ
cblr-13004	233	199	gulati	gulati	PROPN
cblr-13004	233	200	arguably	arguably	ADV
cblr-13004	233	201	falls	fall	VERB
cblr-13004	233	202	into	into	ADP
cblr-13004	233	203	this	this	DET
cblr-13004	233	204	category	category	NOUN
cblr-13004	233	205	.	.	PUNCT
cblr-13004	234	1	see	see	VERB
cblr-13004	234	2	curtis	curtis	PROPN
cblr-13004	234	3	et	et	PROPN
cblr-13004	234	4	al	al	PROPN
cblr-13004	234	5	.	.	PROPN
cblr-13004	234	6	,	,	PUNCT
cblr-13004	234	7	supra	supra	PROPN
cblr-13004	234	8	note	note	NOUN
cblr-13004	234	9	10	10	NUM
cblr-13004	234	10	.	.	PUNCT
cblr-13004	235	1	contributions	contribution	NOUN
cblr-13004	235	2	from	from	ADP
cblr-13004	235	3	commentators	commentator	NOUN
cblr-13004	235	4	who	who	PRON
cblr-13004	235	5	are	be	AUX
cblr-13004	235	6	not	not	PART
cblr-13004	235	7	full	full	ADJ
cblr-13004	235	8	-	-	PUNCT
cblr-13004	235	9	time	time	NOUN
cblr-13004	235	10	members	member	NOUN
cblr-13004	235	11	of	of	ADP
cblr-13004	235	12	the	the	DET
cblr-13004	235	13	academy	academy	NOUN
cblr-13004	235	14	include	include	VERB
cblr-13004	235	15	rivera	rivera	PROPN
cblr-13004	235	16	,	,	PUNCT
cblr-13004	235	17	supra	supra	PROPN
cblr-13004	235	18	note	note	PROPN
cblr-13004	235	19	8	8	NUM
cblr-13004	235	20	,	,	PUNCT
cblr-13004	235	21	and	and	CCONJ
cblr-13004	235	22	banahan	banahan	PROPN
cblr-13004	235	23	,	,	PUNCT
cblr-13004	235	24	supra	supra	PROPN
cblr-13004	235	25	note	note	NOUN
cblr-13004	235	26	8	8	NUM
cblr-13004	235	27	.	.	X
cblr-13004	235	28	58	58	NUM
cblr-13004	235	29	park	park	NOUN
cblr-13004	235	30	,	,	PUNCT
cblr-13004	235	31	supra	supra	PROPN
cblr-13004	235	32	note	note	PROPN
cblr-13004	235	33	8	8	NUM
cblr-13004	235	34	,	,	PUNCT
cblr-13004	235	35	at	at	ADP
cblr-13004	235	36	6	6	NUM
cblr-13004	235	37	.	.	NUM
cblr-13004	235	38	59	59	NUM
cblr-13004	236	1	i	i	PROPN
cblr-13004	236	2	d.	d.	PROPN
cblr-13004	236	3	at	at	ADP
cblr-13004	236	4	6–7	6–7	NUM
cblr-13004	236	5	.	.	PUNCT
cblr-13004	237	1	60	60	NUM
cblr-13004	238	1	i	i	PRON
cblr-13004	238	2	d.	d.	PROPN
cblr-13004	238	3	at	at	ADP
cblr-13004	238	4	44	44	NUM
cblr-13004	238	5	.	.	PUNCT
cblr-13004	239	1	61	61	NUM
cblr-13004	240	1	i	i	PRON
cblr-13004	240	2	d.	d.	PROPN
cblr-13004	240	3	at	at	ADP
cblr-13004	240	4	44–45	44–45	NUM
cblr-13004	240	5	.	.	PUNCT
cblr-13004	241	1	62	62	NUM
cblr-13004	242	1	i	i	PRON
cblr-13004	242	2	d.	d.	PROPN
cblr-13004	242	3	at	at	ADP
cblr-13004	242	4	45	45	NUM
cblr-13004	242	5	.	.	NUM
cblr-13004	242	6	63	63	NUM
cblr-13004	243	1	i	i	PRON
cblr-13004	243	2	d.	d.	PROPN
cblr-13004	243	3	at	at	ADP
cblr-13004	243	4	45–46	45–46	NUM
cblr-13004	243	5	.	.	PUNCT
cblr-13004	244	1	64	64	NUM
cblr-13004	244	2	see	see	VERB
cblr-13004	244	3	rose	rise	VERB
cblr-13004	244	4	,	,	PUNCT
cblr-13004	244	5	certifying	certifying	NOUN
cblr-13004	244	6	,	,	PUNCT
cblr-13004	244	7	supra	supra	ADJ
cblr-13004	244	8	note	note	NOUN
cblr-13004	244	9	9	9	NUM
cblr-13004	244	10	.	.	NUM
cblr-13004	244	11	65	65	NUM
cblr-13004	245	1	i	i	PRON
cblr-13004	245	2	d.	d.	PROPN
cblr-13004	245	3	at	at	ADP
cblr-13004	245	4	63–65	63–65	NUM
cblr-13004	245	5	.	.	PUNCT
cblr-13004	246	1	66	66	NUM
cblr-13004	247	1	i	i	PRON
cblr-13004	247	2	d.	d.	PROPN
cblr-13004	247	3	at	at	ADP
cblr-13004	247	4	65–70	65–70	NUM
cblr-13004	247	5	.	.	PUNCT
cblr-13004	248	1	no	no	INTJ
cblr-13004	248	2	.	.	NOUN
cblr-13004	248	3	1	1	NUM
cblr-13004	248	4	]	]	X
cblr-13004	248	5	green	green	ADJ
cblr-13004	248	6	bond	bond	NOUN
cblr-13004	248	7	reporting	report	VERB
cblr-13004	248	8	219	219	NUM
cblr-13004	248	9	thereunder	thereunder	NOUN
cblr-13004	248	10	.	.	PUNCT
cblr-13004	249	1	the	the	DET
cblr-13004	249	2	issuers	issuer	NOUN
cblr-13004	249	3	have	have	AUX
cblr-13004	249	4	made	make	VERB
cblr-13004	249	5	assurances	assurance	NOUN
cblr-13004	249	6	,	,	PUNCT
cblr-13004	249	7	and	and	CCONJ
cblr-13004	249	8	the	the	DET
cblr-13004	249	9	verifiers	verifier	NOUN
cblr-13004	249	10	have	have	AUX
cblr-13004	249	11	reviewed	review	VERB
cblr-13004	249	12	those	those	DET
cblr-13004	249	13	assurances	assurance	NOUN
cblr-13004	249	14	for	for	ADP
cblr-13004	249	15	compliance	compliance	NOUN
cblr-13004	249	16	with	with	ADP
cblr-13004	249	17	the	the	DET
cblr-13004	249	18	standards	standard	NOUN
cblr-13004	249	19	,	,	PUNCT
cblr-13004	249	20	often	often	ADV
cblr-13004	249	21	relying	rely	VERB
cblr-13004	249	22	solely	solely	ADV
cblr-13004	249	23	on	on	ADP
cblr-13004	249	24	publicly	publicly	ADV
cblr-13004	249	25	available	available	ADJ
cblr-13004	249	26	information	information	NOUN
cblr-13004	249	27	to	to	PART
cblr-13004	249	28	verify	verify	VERB
cblr-13004	249	29	those	those	DET
cblr-13004	249	30	assurances	assurance	NOUN
cblr-13004	249	31	.	.	PUNCT
cblr-13004	249	32	”67	”67	PUNCT
cblr-13004	249	33	to	to	PART
cblr-13004	249	34	improve	improve	VERB
cblr-13004	249	35	the	the	DET
cblr-13004	249	36	market	market	NOUN
cblr-13004	249	37	,	,	PUNCT
cblr-13004	249	38	rose	rise	VERB
cblr-13004	249	39	recommended	recommend	VERB
cblr-13004	249	40	that	that	SCONJ
cblr-13004	249	41	cbi	cbi	PROPN
cblr-13004	249	42	encourage	encourage	VERB
cblr-13004	249	43	the	the	DET
cblr-13004	249	44	use	use	NOUN
cblr-13004	249	45	of	of	ADP
cblr-13004	249	46	nonprofit	nonprofit	ADJ
cblr-13004	249	47	and	and	CCONJ
cblr-13004	249	48	analogous	analogous	ADJ
cblr-13004	249	49	business	business	NOUN
cblr-13004	249	50	forms	form	NOUN
cblr-13004	249	51	for	for	ADP
cblr-13004	249	52	green	green	ADJ
cblr-13004	249	53	bond	bond	PROPN
cblr-13004	249	54	verifiers68	verifiers68	NOUN
cblr-13004	249	55	and	and	CCONJ
cblr-13004	249	56	that	that	SCONJ
cblr-13004	249	57	regulators	regulator	NOUN
cblr-13004	249	58	consider	consider	VERB
cblr-13004	249	59	creating	create	VERB
cblr-13004	249	60	rules	rule	NOUN
cblr-13004	249	61	that	that	PRON
cblr-13004	249	62	expose	expose	VERB
cblr-13004	249	63	verifiers	verifier	NOUN
cblr-13004	249	64	to	to	ADP
cblr-13004	249	65	liability	liability	NOUN
cblr-13004	249	66	for	for	ADP
cblr-13004	249	67	poor	poor	ADJ
cblr-13004	249	68	-	-	PUNCT
cblr-13004	249	69	quality	quality	NOUN
cblr-13004	249	70	verification.69	verification.69	NOUN
cblr-13004	249	71	he	he	PRON
cblr-13004	249	72	advocated	advocate	VERB
cblr-13004	249	73	waiting	wait	VERB
cblr-13004	249	74	until	until	ADP
cblr-13004	249	75	the	the	DET
cblr-13004	249	76	market	market	NOUN
cblr-13004	249	77	matures	mature	NOUN
cblr-13004	249	78	further	far	ADV
cblr-13004	249	79	before	before	ADP
cblr-13004	249	80	taking	take	VERB
cblr-13004	249	81	the	the	DET
cblr-13004	249	82	latter	latter	ADJ
cblr-13004	249	83	step.70	step.70	NOUN
cblr-13004	249	84	rose	rise	VERB
cblr-13004	249	85	followed	follow	VERB
cblr-13004	249	86	up	up	ADP
cblr-13004	249	87	in	in	ADP
cblr-13004	249	88	2022	2022	NUM
cblr-13004	249	89	with	with	ADP
cblr-13004	249	90	a	a	DET
cblr-13004	249	91	longer	long	ADJ
cblr-13004	249	92	piece	piece	NOUN
cblr-13004	249	93	,	,	PUNCT
cblr-13004	249	94	titled	title	VERB
cblr-13004	249	95	sustainability	sustainability	NOUN
cblr-13004	249	96	verification.71	verification.71	NOUN
cblr-13004	249	97	as	as	SCONJ
cblr-13004	249	98	the	the	DET
cblr-13004	249	99	title	title	NOUN
cblr-13004	249	100	suggests	suggest	VERB
cblr-13004	249	101	,	,	PUNCT
cblr-13004	249	102	this	this	DET
cblr-13004	249	103	paper	paper	NOUN
cblr-13004	249	104	does	do	AUX
cblr-13004	249	105	not	not	PART
cblr-13004	249	106	focus	focus	VERB
cblr-13004	249	107	on	on	ADP
cblr-13004	249	108	use	use	NOUN
cblr-13004	249	109	-	-	PUNCT
cblr-13004	249	110	of	of	ADP
cblr-13004	249	111	-	-	PUNCT
cblr-13004	249	112	proceeds	proceed	NOUN
cblr-13004	249	113	reporting	reporting	NOUN
cblr-13004	249	114	,	,	PUNCT
cblr-13004	249	115	but	but	CCONJ
cblr-13004	249	116	rather	rather	ADV
cblr-13004	249	117	on	on	ADP
cblr-13004	249	118	verification	verification	NOUN
cblr-13004	249	119	of	of	ADP
cblr-13004	249	120	the	the	DET
cblr-13004	249	121	“	"	PUNCT
cblr-13004	249	122	green	green	ADJ
cblr-13004	249	123	”	"	PUNCT
cblr-13004	249	124	qualities	quality	NOUN
cblr-13004	249	125	of	of	ADP
cblr-13004	249	126	green	green	ADJ
cblr-13004	249	127	bonds	bond	NOUN
cblr-13004	249	128	:	:	PUNCT
cblr-13004	249	129	pre	pre	ADJ
cblr-13004	249	130	-	-	ADJ
cblr-13004	249	131	issuance	issuance	ADJ
cblr-13004	249	132	green	green	ADJ
cblr-13004	249	133	verification72	verification72	NOUN
cblr-13004	249	134	and	and	CCONJ
cblr-13004	249	135	,	,	PUNCT
cblr-13004	249	136	to	to	ADP
cblr-13004	249	137	a	a	DET
cblr-13004	249	138	lesser	less	ADJ
cblr-13004	249	139	extent	extent	NOUN
cblr-13004	249	140	,	,	PUNCT
cblr-13004	249	141	post	post	ADJ
cblr-13004	249	142	-	-	ADJ
cblr-13004	249	143	issuance	issuance	ADJ
cblr-13004	249	144	impact	impact	NOUN
cblr-13004	249	145	reporting73	reporting73	NOUN
cblr-13004	249	146	and	and	CCONJ
cblr-13004	249	147	green	green	ADJ
cblr-13004	249	148	scoring	scoring	NOUN
cblr-13004	249	149	or	or	CCONJ
cblr-13004	249	150	rating.74	rating.74	NOUN
cblr-13004	249	151	rose	rise	VERB
cblr-13004	249	152	demonstrated	demonstrate	VERB
cblr-13004	249	153	the	the	DET
cblr-13004	249	154	importance	importance	NOUN
cblr-13004	249	155	of	of	ADP
cblr-13004	249	156	sustainability	sustainability	NOUN
cblr-13004	249	157	reporting	report	VERB
cblr-13004	249	158	to	to	ADP
cblr-13004	249	159	the	the	DET
cblr-13004	249	160	growing	grow	VERB
cblr-13004	249	161	green	green	ADJ
cblr-13004	249	162	-	-	PUNCT
cblr-13004	249	163	bond	bond	NOUN
cblr-13004	249	164	industry75	industry75	NOUN
cblr-13004	249	165	and	and	CCONJ
cblr-13004	249	166	argued	argue	VERB
cblr-13004	249	167	that	that	SCONJ
cblr-13004	249	168	the	the	DET
cblr-13004	249	169	time	time	NOUN
cblr-13004	249	170	had	have	AUX
cblr-13004	249	171	come	come	VERB
cblr-13004	249	172	for	for	ADP
cblr-13004	249	173	imposition	imposition	NOUN
cblr-13004	249	174	of	of	ADP
cblr-13004	249	175	securities	security	NOUN
cblr-13004	249	176	liability	liability	NOUN
cblr-13004	249	177	under	under	ADP
cblr-13004	249	178	section	section	NOUN
cblr-13004	249	179	11	11	NUM
cblr-13004	249	180	of	of	ADP
cblr-13004	249	181	the	the	DET
cblr-13004	249	182	securities	security	NOUN
cblr-13004	249	183	act	act	NOUN
cblr-13004	249	184	on	on	ADP
cblr-13004	249	185	green	green	ADJ
cblr-13004	249	186	-	-	PUNCT
cblr-13004	249	187	bond	bond	NOUN
cblr-13004	249	188	verifiers	verifier	NOUN
cblr-13004	249	189	and	and	CCONJ
cblr-13004	249	190	,	,	PUNCT
cblr-13004	249	191	by	by	ADP
cblr-13004	249	192	extension	extension	NOUN
cblr-13004	249	193	,	,	PUNCT
cblr-13004	249	194	on	on	ADP
cblr-13004	249	195	greenbond	greenbond	NOUN
cblr-13004	249	196	issuers.76	issuers.76	PROPN
cblr-13004	249	197	professors	professor	NOUN
cblr-13004	249	198	quinn	quinn	PROPN
cblr-13004	249	199	curtis	curtis	PROPN
cblr-13004	249	200	,	,	PUNCT
cblr-13004	249	201	mark	mark	PROPN
cblr-13004	249	202	weidemaier	weidemaier	ADV
cblr-13004	249	203	,	,	PUNCT
cblr-13004	249	204	and	and	CCONJ
cblr-13004	249	205	mitu	mitu	PROPN
cblr-13004	249	206	gulati	gulati	PROPN
cblr-13004	249	207	offered	offer	VERB
cblr-13004	249	208	an	an	DET
cblr-13004	249	209	empirical	empirical	ADJ
cblr-13004	249	210	study	study	NOUN
cblr-13004	249	211	(	(	PUNCT
cblr-13004	249	212	really	really	ADV
cblr-13004	249	213	,	,	PUNCT
cblr-13004	249	214	a	a	DET
cblr-13004	249	215	pair	pair	NOUN
cblr-13004	249	216	of	of	ADP
cblr-13004	249	217	empirical	empirical	ADJ
cblr-13004	249	218	studies	study	NOUN
cblr-13004	249	219	)	)	PUNCT
cblr-13004	249	220	of	of	ADP
cblr-13004	249	221	the	the	DET
cblr-13004	249	222	green	green	ADJ
cblr-13004	249	223	-	-	PUNCT
cblr-13004	249	224	bond	bond	NOUN
cblr-13004	249	225	market	market	NOUN
cblr-13004	249	226	in	in	ADP
cblr-13004	249	227	2022.77	2022.77	NUM
cblr-13004	249	228	their	their	PRON
cblr-13004	249	229	key	key	ADJ
cblr-13004	249	230	quantitative	quantitative	ADJ
cblr-13004	249	231	findings	finding	NOUN
cblr-13004	249	232	were	be	AUX
cblr-13004	249	233	that	that	SCONJ
cblr-13004	249	234	many	many	ADJ
cblr-13004	249	235	green	green	ADJ
cblr-13004	249	236	bonds	bond	NOUN
cblr-13004	249	237	(	(	PUNCT
cblr-13004	249	238	37	37	NUM
cblr-13004	249	239	%	%	NOUN
cblr-13004	249	240	of	of	ADP
cblr-13004	249	241	those	those	PRON
cblr-13004	249	242	they	they	PRON
cblr-13004	249	243	67	67	NUM
cblr-13004	250	1	i	i	PRON
cblr-13004	250	2	d.	d.	PROPN
cblr-13004	250	3	at	at	ADP
cblr-13004	250	4	70	70	NUM
cblr-13004	250	5	.	.	PUNCT
cblr-13004	251	1	68	68	NUM
cblr-13004	252	1	i	i	PRON
cblr-13004	252	2	d.	d.	PROPN
cblr-13004	252	3	at	at	ADP
cblr-13004	252	4	76	76	NUM
cblr-13004	252	5	.	.	PUNCT
cblr-13004	253	1	69	69	NUM
cblr-13004	254	1	i	i	PRON
cblr-13004	254	2	d.	d.	PROPN
cblr-13004	254	3	at	at	ADP
cblr-13004	254	4	76–77	76–77	NUM
cblr-13004	254	5	.	.	PUNCT
cblr-13004	255	1	70	70	NUM
cblr-13004	256	1	i	i	PRON
cblr-13004	256	2	d.	d.	PROPN
cblr-13004	256	3	at	at	ADP
cblr-13004	256	4	77	77	NUM
cblr-13004	256	5	.	.	PUNCT
cblr-13004	257	1	71	71	NUM
cblr-13004	257	2	see	see	NOUN
cblr-13004	257	3	rose	rise	VERB
cblr-13004	257	4	,	,	PUNCT
cblr-13004	257	5	verification	verification	NOUN
cblr-13004	257	6	,	,	PUNCT
cblr-13004	257	7	supra	supra	PROPN
cblr-13004	257	8	note	note	NOUN
cblr-13004	257	9	9	9	NUM
cblr-13004	257	10	.	.	SYM
cblr-13004	257	11	72	72	NUM
cblr-13004	258	1	i	i	PRON
cblr-13004	258	2	d.	d.	NOUN
cblr-13004	258	3	at	at	ADP
cblr-13004	258	4	1037–38	1037–38	NUM
cblr-13004	258	5	.	.	PUNCT
cblr-13004	259	1	73	73	NUM
cblr-13004	260	1	i	i	PRON
cblr-13004	260	2	d.	d.	NOUN
cblr-13004	260	3	at	at	ADP
cblr-13004	260	4	1038–39	1038–39	NUM
cblr-13004	260	5	.	.	PUNCT
cblr-13004	261	1	74	74	NUM
cblr-13004	262	1	i	i	PRON
cblr-13004	262	2	d.	d.	NOUN
cblr-13004	262	3	at	at	ADP
cblr-13004	262	4	1040–41	1040–41	NUM
cblr-13004	262	5	.	.	PUNCT
cblr-13004	263	1	75	75	NUM
cblr-13004	264	1	i	i	PRON
cblr-13004	264	2	d.	d.	PROPN
cblr-13004	264	3	at	at	ADP
cblr-13004	264	4	1022–48	1022–48	PROPN
cblr-13004	264	5	.	.	PUNCT
cblr-13004	265	1	76	76	NUM
cblr-13004	266	1	i	i	PRON
cblr-13004	266	2	d.	d.	NOUN
cblr-13004	266	3	at	at	ADP
cblr-13004	266	4	1081–85	1081–85	NUM
cblr-13004	266	5	.	.	PUNCT
cblr-13004	267	1	77	77	NUM
cblr-13004	267	2	see	see	VERB
cblr-13004	267	3	curtis	curtis	PROPN
cblr-13004	267	4	et	et	PROPN
cblr-13004	267	5	al	al	PROPN
cblr-13004	267	6	.	.	PROPN
cblr-13004	267	7	,	,	PUNCT
cblr-13004	267	8	supra	supra	PROPN
cblr-13004	267	9	note	note	NOUN
cblr-13004	267	10	10	10	NUM
cblr-13004	267	11	.	.	SYM
cblr-13004	267	12	220	220	NUM
cblr-13004	267	13	columbia	columbia	PROPN
cblr-13004	267	14	business	business	NOUN
cblr-13004	267	15	law	law	PROPN
cblr-13004	267	16	review	review	NOUN
cblr-13004	268	1	[	[	X
cblr-13004	268	2	vol	vol	NOUN
cblr-13004	268	3	.	.	PUNCT
cblr-13004	268	4	2024	2024	NUM
cblr-13004	268	5	reviewed	review	VERB
cblr-13004	268	6	)	)	PUNCT
cblr-13004	268	7	lack	lack	VERB
cblr-13004	268	8	any	any	DET
cblr-13004	268	9	contractual	contractual	ADJ
cblr-13004	268	10	commitment	commitment	NOUN
cblr-13004	268	11	to	to	ADP
cblr-13004	268	12	“	"	PUNCT
cblr-13004	268	13	greenness,”78	greenness,”78	NOUN
cblr-13004	268	14	and	and	CCONJ
cblr-13004	268	15	that	that	SCONJ
cblr-13004	268	16	greenness	greenness	NOUN
cblr-13004	268	17	commitments	commitment	NOUN
cblr-13004	268	18	that	that	PRON
cblr-13004	268	19	do	do	AUX
cblr-13004	268	20	exist	exist	VERB
cblr-13004	268	21	were	be	AUX
cblr-13004	268	22	often	often	ADV
cblr-13004	268	23	heavily	heavily	ADV
cblr-13004	268	24	qualified	qualified	ADJ
cblr-13004	268	25	or	or	CCONJ
cblr-13004	268	26	undercut	undercut	ADJ
cblr-13004	268	27	by	by	ADP
cblr-13004	268	28	other	other	ADJ
cblr-13004	268	29	language.79	language.79	VERB
cblr-13004	268	30	the	the	DET
cblr-13004	268	31	authors	author	NOUN
cblr-13004	268	32	also	also	ADV
cblr-13004	268	33	conducted	conduct	VERB
cblr-13004	268	34	over	over	ADP
cblr-13004	268	35	50	50	NUM
cblr-13004	268	36	interviews	interview	NOUN
cblr-13004	268	37	with	with	ADP
cblr-13004	268	38	industry	industry	NOUN
cblr-13004	268	39	participants,80	participants,80	NOUN
cblr-13004	268	40	and	and	CCONJ
cblr-13004	268	41	they	they	PRON
cblr-13004	268	42	drew	draw	VERB
cblr-13004	268	43	on	on	ADP
cblr-13004	268	44	these	these	DET
cblr-13004	268	45	interviews	interview	NOUN
cblr-13004	268	46	to	to	PART
cblr-13004	268	47	explain	explain	VERB
cblr-13004	268	48	their	their	PRON
cblr-13004	268	49	findings	finding	NOUN
cblr-13004	268	50	on	on	ADP
cblr-13004	268	51	contractual	contractual	ADJ
cblr-13004	268	52	enforceability	enforceability	NOUN
cblr-13004	268	53	.	.	PUNCT
cblr-13004	269	1	in	in	ADP
cblr-13004	269	2	essence	essence	NOUN
cblr-13004	269	3	,	,	PUNCT
cblr-13004	269	4	the	the	DET
cblr-13004	269	5	authors	author	NOUN
cblr-13004	269	6	portrayed	portray	VERB
cblr-13004	269	7	their	their	PRON
cblr-13004	269	8	interviewees	interviewee	NOUN
cblr-13004	269	9	’	'	PUNCT
cblr-13004	269	10	views	view	NOUN
cblr-13004	269	11	as	as	SCONJ
cblr-13004	269	12	follows	follow	VERB
cblr-13004	269	13	:	:	PUNCT
cblr-13004	269	14	the	the	DET
cblr-13004	269	15	principal	principal	ADJ
cblr-13004	269	16	buyers	buyer	NOUN
cblr-13004	269	17	of	of	ADP
cblr-13004	269	18	green	green	ADJ
cblr-13004	269	19	bonds	bond	NOUN
cblr-13004	269	20	are	be	AUX
cblr-13004	269	21	funds	fund	NOUN
cblr-13004	269	22	with	with	ADP
cblr-13004	269	23	a	a	DET
cblr-13004	269	24	mandate	mandate	NOUN
cblr-13004	269	25	for	for	ADP
cblr-13004	269	26	at	at	ADV
cblr-13004	269	27	least	least	ADJ
cblr-13004	269	28	some	some	PRON
cblr-13004	269	29	esg	esg	NOUN
cblr-13004	269	30	investment	investment	NOUN
cblr-13004	269	31	,	,	PUNCT
cblr-13004	269	32	which	which	PRON
cblr-13004	269	33	want	want	VERB
cblr-13004	269	34	to	to	PART
cblr-13004	269	35	buy	buy	VERB
cblr-13004	269	36	“	"	PUNCT
cblr-13004	269	37	green	green	ADJ
cblr-13004	269	38	”	"	PUNCT
cblr-13004	269	39	bonds	bond	NOUN
cblr-13004	269	40	but	but	CCONJ
cblr-13004	269	41	are	be	AUX
cblr-13004	269	42	not	not	PART
cblr-13004	269	43	willing	willing	ADJ
cblr-13004	269	44	to	to	PART
cblr-13004	269	45	pay	pay	VERB
cblr-13004	269	46	extra	extra	ADJ
cblr-13004	269	47	for	for	ADP
cblr-13004	269	48	them.81	them.81	PROPN
cblr-13004	269	49	they	they	PRON
cblr-13004	269	50	are	be	AUX
cblr-13004	269	51	unwilling	unwilling	ADJ
cblr-13004	269	52	to	to	PART
cblr-13004	269	53	pay	pay	VERB
cblr-13004	269	54	more	more	ADJ
cblr-13004	269	55	because	because	SCONJ
cblr-13004	269	56	the	the	DET
cblr-13004	269	57	funds	fund	NOUN
cblr-13004	269	58	themselves	themselves	PRON
cblr-13004	269	59	attract	attract	VERB
cblr-13004	269	60	investors	investor	NOUN
cblr-13004	269	61	based	base	VERB
cblr-13004	269	62	on	on	ADP
cblr-13004	269	63	traditional	traditional	ADJ
cblr-13004	269	64	financial	financial	ADJ
cblr-13004	269	65	performance	performance	NOUN
cblr-13004	269	66	,	,	PUNCT
cblr-13004	269	67	not	not	PART
cblr-13004	269	68	on	on	ADP
cblr-13004	269	69	the	the	DET
cblr-13004	269	70	quality	quality	NOUN
cblr-13004	269	71	of	of	ADP
cblr-13004	269	72	their	their	PRON
cblr-13004	269	73	greenness.82	greenness.82	NOUN
cblr-13004	269	74	thus	thus	ADV
cblr-13004	269	75	,	,	PUNCT
cblr-13004	269	76	issuers	issuer	NOUN
cblr-13004	269	77	do	do	AUX
cblr-13004	269	78	not	not	PART
cblr-13004	269	79	realize	realize	VERB
cblr-13004	269	80	a	a	DET
cblr-13004	269	81	large	large	ADJ
cblr-13004	269	82	“	"	PUNCT
cblr-13004	269	83	greenium	greenium	NOUN
cblr-13004	269	84	”	"	PUNCT
cblr-13004	269	85	(	(	PUNCT
cblr-13004	269	86	green	green	ADJ
cblr-13004	269	87	premium	premium	NOUN
cblr-13004	269	88	)	)	PUNCT
cblr-13004	269	89	for	for	ADP
cblr-13004	269	90	green	green	ADJ
cblr-13004	269	91	bonds.83	bonds.83	PROPN
cblr-13004	269	92	that	that	PRON
cblr-13004	269	93	means	mean	VERB
cblr-13004	269	94	,	,	PUNCT
cblr-13004	269	95	in	in	ADP
cblr-13004	269	96	turn	turn	NOUN
cblr-13004	269	97	,	,	PUNCT
cblr-13004	269	98	that	that	SCONJ
cblr-13004	269	99	they	they	PRON
cblr-13004	269	100	are	be	AUX
cblr-13004	269	101	not	not	PART
cblr-13004	269	102	willing	willing	ADJ
cblr-13004	269	103	to	to	PART
cblr-13004	269	104	assume	assume	VERB
cblr-13004	269	105	liability	liability	NOUN
cblr-13004	269	106	for	for	ADP
cblr-13004	269	107	breach	breach	NOUN
cblr-13004	269	108	of	of	ADP
cblr-13004	269	109	green	green	PROPN
cblr-13004	269	110	promises.84	promises.84	PROPN
cblr-13004	269	111	it	it	PRON
cblr-13004	269	112	also	also	ADV
cblr-13004	269	113	means	mean	VERB
cblr-13004	269	114	that	that	SCONJ
cblr-13004	269	115	the	the	DET
cblr-13004	269	116	entire	entire	ADJ
cblr-13004	269	117	green	green	ADJ
cblr-13004	269	118	-	-	PUNCT
cblr-13004	269	119	bond	bond	NOUN
cblr-13004	269	120	market	market	NOUN
cblr-13004	269	121	has	have	VERB
cblr-13004	269	122	an	an	DET
cblr-13004	269	123	artificial	artificial	ADJ
cblr-13004	269	124	quality	quality	NOUN
cblr-13004	269	125	:	:	PUNCT
cblr-13004	269	126	as	as	SCONJ
cblr-13004	269	127	an	an	DET
cblr-13004	269	128	interview	interview	NOUN
cblr-13004	269	129	subject	subject	NOUN
cblr-13004	269	130	says	say	VERB
cblr-13004	269	131	,	,	PUNCT
cblr-13004	269	132	“	"	PUNCT
cblr-13004	269	133	none	none	NOUN
cblr-13004	269	134	of	of	ADP
cblr-13004	269	135	these	these	DET
cblr-13004	269	136	issuers	issuer	NOUN
cblr-13004	269	137	is	be	AUX
cblr-13004	269	138	producing	produce	VERB
cblr-13004	269	139	new	new	ADJ
cblr-13004	269	140	green	green	NOUN
cblr-13004	270	1	[	[	X
cblr-13004	270	2	or	or	CCONJ
cblr-13004	270	3	]	]	X
cblr-13004	270	4	blue	blue	ADJ
cblr-13004	270	5	.	.	PUNCT
cblr-13004	270	6	.	.	PUNCT
cblr-13004	270	7	.	.	PUNCT
cblr-13004	271	1	projects	project	NOUN
cblr-13004	271	2	.	.	PUNCT
cblr-13004	271	3	.	.	PUNCT
cblr-13004	271	4	.	.	PUNCT
cblr-13004	272	1	to	to	PART
cblr-13004	272	2	tap	tap	VERB
cblr-13004	272	3	funds	fund	NOUN
cblr-13004	272	4	.	.	PUNCT
cblr-13004	273	1	”85	”85	NOUN
cblr-13004	273	2	78	78	NUM
cblr-13004	274	1	i	i	PRON
cblr-13004	274	2	d.	d.	NOUN
cblr-13004	274	3	at	at	ADP
cblr-13004	274	4	148	148	NUM
cblr-13004	274	5	tbl.2	tbl.2	PROPN
cblr-13004	274	6	.	.	PUNCT
cblr-13004	275	1	79	79	NUM
cblr-13004	276	1	i	i	PRON
cblr-13004	276	2	d.	d.	PROPN
cblr-13004	276	3	at	at	ADP
cblr-13004	276	4	148–51	148–51	PROPN
cblr-13004	276	5	(	(	PUNCT
cblr-13004	276	6	describing	describe	VERB
cblr-13004	276	7	qualifications	qualification	NOUN
cblr-13004	276	8	,	,	PUNCT
cblr-13004	276	9	limits	limit	NOUN
cblr-13004	276	10	,	,	PUNCT
cblr-13004	276	11	and	and	CCONJ
cblr-13004	276	12	contradictory	contradictory	ADJ
cblr-13004	276	13	language	language	NOUN
cblr-13004	276	14	in	in	ADP
cblr-13004	276	15	bond	bond	NOUN
cblr-13004	276	16	documents	document	NOUN
cblr-13004	276	17	that	that	PRON
cblr-13004	276	18	tend	tend	VERB
cblr-13004	276	19	to	to	PART
cblr-13004	276	20	undermine	undermine	VERB
cblr-13004	276	21	green	green	ADJ
cblr-13004	276	22	commitments	commitment	NOUN
cblr-13004	276	23	)	)	PUNCT
cblr-13004	276	24	.	.	PUNCT
cblr-13004	277	1	80	80	NUM
cblr-13004	278	1	i	i	PRON
cblr-13004	278	2	d.	d.	NOUN
cblr-13004	278	3	at	at	ADP
cblr-13004	278	4	157	157	NUM
cblr-13004	278	5	.	.	PUNCT
cblr-13004	279	1	81	81	NUM
cblr-13004	280	1	i	i	PRON
cblr-13004	280	2	d.	d.	PROPN
cblr-13004	280	3	at	at	ADP
cblr-13004	280	4	158–60	158–60	NUM
cblr-13004	280	5	.	.	PUNCT
cblr-13004	281	1	82	82	NUM
cblr-13004	282	1	i	i	PRON
cblr-13004	282	2	d.	d.	PROPN
cblr-13004	282	3	at	at	ADP
cblr-13004	282	4	159–61	159–61	NUM
cblr-13004	282	5	,	,	PUNCT
cblr-13004	282	6	168–70	168–70	NUM
cblr-13004	282	7	.	.	PUNCT
cblr-13004	283	1	83	83	NUM
cblr-13004	284	1	i	i	PRON
cblr-13004	284	2	d.	d.	NOUN
cblr-13004	284	3	at	at	ADP
cblr-13004	284	4	141	141	NUM
cblr-13004	284	5	(	(	PUNCT
cblr-13004	284	6	“	"	PUNCT
cblr-13004	284	7	[	[	X
cblr-13004	284	8	w]hile	w]hile	PROPN
cblr-13004	284	9	evidence	evidence	NOUN
cblr-13004	284	10	from	from	ADP
cblr-13004	284	11	corporate	corporate	ADJ
cblr-13004	284	12	and	and	CCONJ
cblr-13004	284	13	municipal	municipal	ADJ
cblr-13004	284	14	bond	bond	NOUN
cblr-13004	284	15	markets	market	NOUN
cblr-13004	284	16	is	be	AUX
cblr-13004	284	17	mixed	mixed	ADJ
cblr-13004	284	18	,	,	PUNCT
cblr-13004	284	19	there	there	PRON
cblr-13004	284	20	is	be	VERB
cblr-13004	284	21	little	little	ADJ
cblr-13004	284	22	evidence	evidence	NOUN
cblr-13004	284	23	of	of	ADP
cblr-13004	284	24	a	a	DET
cblr-13004	284	25	significant	significant	ADJ
cblr-13004	284	26	greenium	greenium	NOUN
cblr-13004	284	27	for	for	ADP
cblr-13004	284	28	most	most	ADJ
cblr-13004	284	29	investors	investor	NOUN
cblr-13004	284	30	.	.	PUNCT
cblr-13004	284	31	”	"	PUNCT
cblr-13004	284	32	)	)	PUNCT
cblr-13004	284	33	;	;	PUNCT
cblr-13004	284	34	see	see	VERB
cblr-13004	284	35	also	also	ADV
cblr-13004	284	36	i	i	PROPN
cblr-13004	284	37	d.	d.	PROPN
cblr-13004	284	38	at	at	ADP
cblr-13004	284	39	137	137	NUM
cblr-13004	284	40	n.23	n.23	NOUN
cblr-13004	284	41	(	(	PUNCT
cblr-13004	284	42	summarizing	summarize	VERB
cblr-13004	284	43	the	the	DET
cblr-13004	284	44	literature	literature	NOUN
cblr-13004	284	45	as	as	ADP
cblr-13004	284	46	showing	show	VERB
cblr-13004	284	47	that	that	SCONJ
cblr-13004	284	48	the	the	DET
cblr-13004	284	49	greenium	greenium	NOUN
cblr-13004	284	50	,	,	PUNCT
cblr-13004	284	51	“	"	PUNCT
cblr-13004	284	52	[	[	X
cblr-13004	284	53	a]t	a]t	ADJ
cblr-13004	284	54	best	good	ADJ
cblr-13004	284	55	(	(	PUNCT
cblr-13004	284	56	or	or	CCONJ
cblr-13004	284	57	worst	bad	ADJ
cblr-13004	284	58	)	)	PUNCT
cblr-13004	284	59	.	.	PUNCT
cblr-13004	284	60	.	.	PUNCT
cblr-13004	285	1	.	.	PUNCT
cblr-13004	285	2	is	be	AUX
cblr-13004	285	3	tiny	tiny	ADJ
cblr-13004	285	4	”	"	PUNCT
cblr-13004	285	5	)	)	PUNCT
cblr-13004	285	6	.	.	PUNCT
cblr-13004	286	1	84	84	NUM
cblr-13004	287	1	i	i	PRON
cblr-13004	287	2	d.	d.	PROPN
cblr-13004	287	3	at	at	ADP
cblr-13004	287	4	158	158	NUM
cblr-13004	287	5	(	(	PUNCT
cblr-13004	287	6	quoting	quote	VERB
cblr-13004	287	7	interviewee	interviewee	NOUN
cblr-13004	287	8	as	as	ADP
cblr-13004	287	9	saying	say	VERB
cblr-13004	287	10	,	,	PUNCT
cblr-13004	287	11	“	"	PUNCT
cblr-13004	287	12	there	there	PRON
cblr-13004	287	13	is	be	VERB
cblr-13004	287	14	no	no	DET
cblr-13004	287	15	issuer	issuer	NOUN
cblr-13004	287	16	.	.	PUNCT
cblr-13004	287	17	.	.	PUNCT
cblr-13004	288	1	.	.	PUNCT
cblr-13004	289	1	of	of	ADP
cblr-13004	289	2	an	an	DET
cblr-13004	289	3	esg	esg	NOUN
cblr-13004	289	4	bond	bond	NOUN
cblr-13004	289	5	willing	willing	ADJ
cblr-13004	289	6	to	to	PART
cblr-13004	289	7	bear	bear	VERB
cblr-13004	289	8	the	the	DET
cblr-13004	289	9	risk	risk	NOUN
cblr-13004	289	10	of	of	ADP
cblr-13004	289	11	legal	legal	ADJ
cblr-13004	289	12	liability	liability	NOUN
cblr-13004	289	13	[	[	X
cblr-13004	289	14	for	for	ADP
cblr-13004	289	15	failure	failure	NOUN
cblr-13004	289	16	to	to	PART
cblr-13004	289	17	fulfill	fulfill	VERB
cblr-13004	289	18	promises	promise	NOUN
cblr-13004	289	19	]	]	PUNCT
cblr-13004	289	20	.	.	PUNCT
cblr-13004	289	21	.	.	PUNCT
cblr-13004	289	22	.	.	PUNCT
cblr-13004	289	23	.	.	PUNCT
cblr-13004	290	1	the	the	DET
cblr-13004	290	2	premium	premium	NOUN
cblr-13004	290	3	the	the	DET
cblr-13004	290	4	issuer	issuer	NOUN
cblr-13004	290	5	would	would	AUX
cblr-13004	290	6	have	have	VERB
cblr-13004	290	7	to	to	PART
cblr-13004	290	8	receive	receive	VERB
cblr-13004	290	9	for	for	ADP
cblr-13004	290	10	issuing	issue	VERB
cblr-13004	290	11	the	the	DET
cblr-13004	290	12	bond	bond	NOUN
cblr-13004	290	13	would	would	AUX
cblr-13004	290	14	have	have	VERB
cblr-13004	290	15	to	to	PART
cblr-13004	290	16	be	be	AUX
cblr-13004	290	17	much	much	ADV
cblr-13004	290	18	bigger	big	ADJ
cblr-13004	290	19	.	.	PUNCT
cblr-13004	290	20	.	.	PUNCT
cblr-13004	290	21	.	.	PUNCT
cblr-13004	290	22	.	.	PUNCT
cblr-13004	290	23	”	"	PUNCT
cblr-13004	290	24	)	)	PUNCT
cblr-13004	290	25	;	;	PUNCT
cblr-13004	290	26	see	see	VERB
cblr-13004	290	27	also	also	ADV
cblr-13004	290	28	i	i	PROPN
cblr-13004	290	29	d.	d.	PROPN
cblr-13004	290	30	at	at	ADP
cblr-13004	290	31	163	163	NUM
cblr-13004	290	32	(	(	PUNCT
cblr-13004	290	33	presenting	present	VERB
cblr-13004	290	34	a	a	DET
cblr-13004	290	35	quotation	quotation	NOUN
cblr-13004	290	36	that	that	SCONJ
cblr-13004	290	37	“	"	PUNCT
cblr-13004	290	38	captur[ed	captur[ed	PROPN
cblr-13004	290	39	]	]	PUNCT
cblr-13004	290	40	the	the	DET
cblr-13004	290	41	broad	broad	ADJ
cblr-13004	290	42	sense	sense	NOUN
cblr-13004	290	43	we	we	PRON
cblr-13004	290	44	got	get	VERB
cblr-13004	290	45	from	from	ADP
cblr-13004	290	46	market	market	NOUN
cblr-13004	290	47	participants	participant	NOUN
cblr-13004	290	48	”	"	PUNCT
cblr-13004	290	49	:	:	PUNCT
cblr-13004	290	50	“	"	PUNCT
cblr-13004	290	51	on	on	ADP
cblr-13004	290	52	the	the	DET
cblr-13004	290	53	eu	eu	PROPN
cblr-13004	290	54	side	side	NOUN
cblr-13004	290	55	,	,	PUNCT
cblr-13004	290	56	there	there	PRON
cblr-13004	290	57	was	be	VERB
cblr-13004	290	58	talk	talk	NOUN
cblr-13004	290	59	of	of	ADP
cblr-13004	290	60	enhancing	enhance	VERB
cblr-13004	290	61	the	the	DET
cblr-13004	290	62	promises	promise	NOUN
cblr-13004	290	63	underlying	underlie	VERB
cblr-13004	290	64	the	the	DET
cblr-13004	290	65	green	green	ADJ
cblr-13004	290	66	labels	label	NOUN
cblr-13004	290	67	.	.	PUNCT
cblr-13004	291	1	but	but	CCONJ
cblr-13004	291	2	we	we	PRON
cblr-13004	291	3	have	have	AUX
cblr-13004	291	4	argued	argue	VERB
cblr-13004	291	5	against	against	ADP
cblr-13004	291	6	that	that	PRON
cblr-13004	291	7	.	.	PUNCT
cblr-13004	292	1	it	it	PRON
cblr-13004	292	2	is	be	AUX
cblr-13004	292	3	dead	dead	ADJ
cblr-13004	292	4	.	.	PUNCT
cblr-13004	293	1	no	no	DET
cblr-13004	293	2	one	one	NOUN
cblr-13004	293	3	can	can	AUX
cblr-13004	293	4	afford	afford	VERB
cblr-13004	293	5	liability	liability	NOUN
cblr-13004	293	6	.	.	PUNCT
cblr-13004	293	7	”	"	PUNCT
cblr-13004	293	8	)	)	PUNCT
cblr-13004	293	9	.	.	PUNCT
cblr-13004	294	1	85	85	NUM
cblr-13004	295	1	i	i	PRON
cblr-13004	295	2	d.	d.	NOUN
cblr-13004	295	3	at	at	ADP
cblr-13004	295	4	161	161	NUM
cblr-13004	295	5	.	.	PUNCT
cblr-13004	296	1	no	no	INTJ
cblr-13004	296	2	.	.	NOUN
cblr-13004	296	3	1	1	NUM
cblr-13004	296	4	]	]	X
cblr-13004	296	5	green	green	ADJ
cblr-13004	296	6	bond	bond	NOUN
cblr-13004	296	7	reporting	report	VERB
cblr-13004	296	8	221	221	NUM
cblr-13004	296	9	curtis	curtis	NOUN
cblr-13004	296	10	,	,	PUNCT
cblr-13004	296	11	weidemaier	weidemaier	ADV
cblr-13004	296	12	,	,	PUNCT
cblr-13004	296	13	and	and	CCONJ
cblr-13004	296	14	gulati	gulati	PROPN
cblr-13004	296	15	reviewed	review	VERB
cblr-13004	296	16	a	a	DET
cblr-13004	296	17	global	global	ADJ
cblr-13004	296	18	dataset	dataset	NOUN
cblr-13004	296	19	of	of	ADP
cblr-13004	296	20	municipal	municipal	ADJ
cblr-13004	296	21	,	,	PUNCT
cblr-13004	296	22	corporate	corporate	ADJ
cblr-13004	296	23	,	,	PUNCT
cblr-13004	296	24	and	and	CCONJ
cblr-13004	296	25	sovereign	sovereign	ADJ
cblr-13004	296	26	green	green	ADJ
cblr-13004	296	27	bonds,86	bonds,86	NOUN
cblr-13004	297	1	not	not	PART
cblr-13004	297	2	just	just	ADV
cblr-13004	297	3	us	we	PRON
cblr-13004	297	4	corporate	corporate	ADJ
cblr-13004	297	5	green	green	ADJ
cblr-13004	297	6	bonds	bond	NOUN
cblr-13004	297	7	.	.	PUNCT
cblr-13004	298	1	their	their	PRON
cblr-13004	298	2	findings	finding	NOUN
cblr-13004	298	3	about	about	ADP
cblr-13004	298	4	contractual	contractual	ADJ
cblr-13004	298	5	enforceability	enforceability	NOUN
cblr-13004	298	6	may	may	AUX
cblr-13004	298	7	be	be	AUX
cblr-13004	298	8	equally	equally	ADV
cblr-13004	298	9	subject	subject	ADJ
cblr-13004	298	10	to	to	ADP
cblr-13004	298	11	a	a	DET
cblr-13004	298	12	glass	glass	NOUN
cblr-13004	298	13	-	-	PUNCT
cblr-13004	298	14	half	half	NOUN
cblr-13004	298	15	-	-	PUNCT
cblr-13004	298	16	full	full	ADJ
cblr-13004	298	17	reading	reading	NOUN
cblr-13004	298	18	as	as	ADP
cblr-13004	298	19	to	to	ADP
cblr-13004	298	20	the	the	DET
cblr-13004	298	21	glass	glass	NOUN
cblr-13004	298	22	-	-	PUNCT
cblr-13004	298	23	half	half	NOUN
cblr-13004	298	24	-	-	PUNCT
cblr-13004	298	25	empty	empty	ADJ
cblr-13004	298	26	interpretation	interpretation	NOUN
cblr-13004	298	27	they	they	PRON
cblr-13004	298	28	offer	offer	VERB
cblr-13004	298	29	–	–	PUNCT
cblr-13004	298	30	after	after	ADV
cblr-13004	298	31	all	all	ADV
cblr-13004	298	32	,	,	PUNCT
cblr-13004	298	33	they	they	PRON
cblr-13004	298	34	find	find	VERB
cblr-13004	298	35	that	that	SCONJ
cblr-13004	298	36	over	over	ADP
cblr-13004	298	37	half	half	NOUN
cblr-13004	298	38	of	of	ADP
cblr-13004	298	39	green	green	ADJ
cblr-13004	298	40	bonds	bond	NOUN
cblr-13004	298	41	do	do	AUX
cblr-13004	298	42	have	have	VERB
cblr-13004	298	43	contract	contract	NOUN
cblr-13004	298	44	commitments	commitment	NOUN
cblr-13004	298	45	to	to	ADP
cblr-13004	298	46	greenness.87	greenness.87	PROPN
cblr-13004	298	47	and	and	CCONJ
cblr-13004	298	48	the	the	DET
cblr-13004	298	49	esg	esg	PROPN
cblr-13004	298	50	-	-	PUNCT
cblr-13004	298	51	fund	fund	NOUN
cblr-13004	298	52	-	-	PUNCT
cblr-13004	298	53	driven	drive	VERB
cblr-13004	298	54	explanation	explanation	NOUN
cblr-13004	298	55	of	of	ADP
cblr-13004	298	56	the	the	DET
cblr-13004	298	57	green	green	ADJ
cblr-13004	298	58	-	-	PUNCT
cblr-13004	298	59	bond	bond	NOUN
cblr-13004	298	60	market	market	NOUN
cblr-13004	298	61	bears	bear	NOUN
cblr-13004	298	62	further	far	ADV
cblr-13004	298	63	investigation.88	investigation.88	VERB
cblr-13004	298	64	nevertheless	nevertheless	ADV
cblr-13004	298	65	,	,	PUNCT
cblr-13004	298	66	the	the	DET
cblr-13004	298	67	authors	author	NOUN
cblr-13004	298	68	’	’	PART
cblr-13004	298	69	findings	finding	NOUN
cblr-13004	298	70	and	and	CCONJ
cblr-13004	298	71	explanation	explanation	NOUN
cblr-13004	298	72	seem	seem	VERB
cblr-13004	298	73	compelling	compelling	ADJ
cblr-13004	298	74	as	as	SCONJ
cblr-13004	298	75	applied	apply	VERB
cblr-13004	298	76	to	to	ADP
cblr-13004	298	77	the	the	DET
cblr-13004	298	78	us	us	PROPN
cblr-13004	298	79	market	market	NOUN
cblr-13004	298	80	.	.	PUNCT
cblr-13004	299	1	curtis	curtis	PROPN
cblr-13004	299	2	,	,	PUNCT
cblr-13004	299	3	weidemaier	weidemaier	ADV
cblr-13004	299	4	,	,	PUNCT
cblr-13004	299	5	and	and	CCONJ
cblr-13004	299	6	gulati	gulati	PROPN
cblr-13004	299	7	offer	offer	VERB
cblr-13004	299	8	three	three	NUM
cblr-13004	299	9	proposals	proposal	NOUN
cblr-13004	299	10	to	to	PART
cblr-13004	299	11	strengthen	strengthen	VERB
cblr-13004	299	12	green	green	ADJ
cblr-13004	299	13	-	-	PUNCT
cblr-13004	299	14	bond	bond	NOUN
cblr-13004	299	15	contractual	contractual	ADJ
cblr-13004	299	16	commitments	commitment	NOUN
cblr-13004	299	17	.	.	PUNCT
cblr-13004	300	1	first	first	ADV
cblr-13004	300	2	,	,	PUNCT
cblr-13004	300	3	they	they	PRON
cblr-13004	300	4	advocate	advocate	VERB
cblr-13004	300	5	requiring	require	VERB
cblr-13004	300	6	some	some	DET
cblr-13004	300	7	degree	degree	NOUN
cblr-13004	300	8	of	of	ADP
cblr-13004	300	9	green	green	ADJ
cblr-13004	300	10	-	-	PUNCT
cblr-13004	300	11	promise	promise	NOUN
cblr-13004	300	12	enforceability	enforceability	NOUN
cblr-13004	300	13	as	as	ADP
cblr-13004	300	14	a	a	DET
cblr-13004	300	15	condition	condition	NOUN
cblr-13004	300	16	of	of	ADP
cblr-13004	300	17	green	green	ADJ
cblr-13004	300	18	certification.89	certification.89	PROPN
cblr-13004	300	19	second	second	ADJ
cblr-13004	300	20	,	,	PUNCT
cblr-13004	300	21	they	they	PRON
cblr-13004	300	22	argue	argue	VERB
cblr-13004	300	23	that	that	SCONJ
cblr-13004	300	24	esg	esg	PROPN
cblr-13004	300	25	funds	fund	NOUN
cblr-13004	300	26	should	should	AUX
cblr-13004	300	27	have	have	VERB
cblr-13004	300	28	to	to	PART
cblr-13004	300	29	disclose	disclose	VERB
cblr-13004	300	30	their	their	PRON
cblr-13004	300	31	policies	policy	NOUN
cblr-13004	300	32	on	on	ADP
cblr-13004	300	33	green	green	ADJ
cblr-13004	300	34	86	86	NUM
cblr-13004	300	35	i	i	PROPN
cblr-13004	300	36	d.	d.	PROPN
cblr-13004	300	37	at	at	ADP
cblr-13004	300	38	145–46	145–46	PROPN
cblr-13004	300	39	(	(	PUNCT
cblr-13004	300	40	describing	describe	VERB
cblr-13004	300	41	the	the	DET
cblr-13004	300	42	dataset	dataset	NOUN
cblr-13004	300	43	)	)	PUNCT
cblr-13004	300	44	.	.	PUNCT
cblr-13004	301	1	87	87	NUM
cblr-13004	302	1	i	i	PRON
cblr-13004	302	2	d.	d.	PROPN
cblr-13004	302	3	at	at	ADP
cblr-13004	302	4	147	147	NUM
cblr-13004	302	5	.	.	PUNCT
cblr-13004	303	1	the	the	DET
cblr-13004	303	2	authors	author	NOUN
cblr-13004	303	3	paint	paint	VERB
cblr-13004	303	4	a	a	DET
cblr-13004	303	5	rosier	rosy	ADJ
cblr-13004	303	6	picture	picture	NOUN
cblr-13004	303	7	in	in	ADP
cblr-13004	303	8	this	this	DET
cblr-13004	303	9	regard	regard	NOUN
cblr-13004	303	10	than	than	SCONJ
cblr-13004	303	11	professor	professor	NOUN
cblr-13004	303	12	rose	rise	VERB
cblr-13004	303	13	.	.	PUNCT
cblr-13004	304	1	see	see	VERB
cblr-13004	304	2	rose	rose	NOUN
cblr-13004	304	3	,	,	PUNCT
cblr-13004	304	4	verification	verification	NOUN
cblr-13004	304	5	,	,	PUNCT
cblr-13004	304	6	supra	supra	PROPN
cblr-13004	304	7	note	note	NOUN
cblr-13004	304	8	9	9	NUM
cblr-13004	304	9	,	,	PUNCT
cblr-13004	304	10	at	at	ADP
cblr-13004	304	11	1028	1028	NUM
cblr-13004	304	12	(	(	PUNCT
cblr-13004	304	13	“	"	PUNCT
cblr-13004	304	14	there	there	PRON
cblr-13004	304	15	is	be	VERB
cblr-13004	304	16	thus	thus	ADV
cblr-13004	304	17	no	no	DET
cblr-13004	304	18	contractual	contractual	ADJ
cblr-13004	304	19	obligation	obligation	NOUN
cblr-13004	304	20	that	that	PRON
cblr-13004	304	21	the	the	DET
cblr-13004	304	22	uk	uk	PROPN
cblr-13004	304	23	will	will	AUX
cblr-13004	304	24	use	use	VERB
cblr-13004	304	25	the	the	DET
cblr-13004	304	26	proceeds	proceed	NOUN
cblr-13004	304	27	for	for	ADP
cblr-13004	304	28	green	green	ADJ
cblr-13004	304	29	purposes	purpose	NOUN
cblr-13004	304	30	,	,	PUNCT
cblr-13004	304	31	and	and	CCONJ
cblr-13004	304	32	it	it	PRON
cblr-13004	304	33	appears	appear	VERB
cblr-13004	304	34	that	that	SCONJ
cblr-13004	304	35	no	no	DET
cblr-13004	304	36	issuer	issuer	NOUN
cblr-13004	304	37	has	have	AUX
cblr-13004	304	38	added	add	VERB
cblr-13004	304	39	such	such	DET
cblr-13004	304	40	a	a	DET
cblr-13004	304	41	contractual	contractual	ADJ
cblr-13004	304	42	provision	provision	NOUN
cblr-13004	304	43	to	to	ADP
cblr-13004	304	44	its	its	PRON
cblr-13004	304	45	issuance	issuance	NOUN
cblr-13004	304	46	documents	document	NOUN
cblr-13004	304	47	.	.	PUNCT
cblr-13004	305	1	instead	instead	ADV
cblr-13004	305	2	,	,	PUNCT
cblr-13004	305	3	issuers	issuer	NOUN
cblr-13004	305	4	will	will	AUX
cblr-13004	305	5	explicitly	explicitly	ADV
cblr-13004	305	6	disclaim	disclaim	VERB
cblr-13004	305	7	that	that	SCONJ
cblr-13004	305	8	a	a	DET
cblr-13004	305	9	failure	failure	NOUN
cblr-13004	305	10	to	to	PART
cblr-13004	305	11	use	use	VERB
cblr-13004	305	12	proceeds	proceed	NOUN
cblr-13004	305	13	in	in	ADP
cblr-13004	305	14	a	a	DET
cblr-13004	305	15	particular	particular	ADJ
cblr-13004	305	16	way	way	NOUN
cblr-13004	305	17	constitutes	constitute	VERB
cblr-13004	305	18	an	an	DET
cblr-13004	305	19	event	event	NOUN
cblr-13004	305	20	of	of	ADP
cblr-13004	305	21	default	default	NOUN
cblr-13004	305	22	.	.	PUNCT
cblr-13004	305	23	”	"	PUNCT
cblr-13004	305	24	)	)	PUNCT
cblr-13004	305	25	.	.	PUNCT
cblr-13004	306	1	88	88	NUM
cblr-13004	306	2	for	for	ADP
cblr-13004	306	3	example	example	NOUN
cblr-13004	306	4	,	,	PUNCT
cblr-13004	306	5	many	many	ADJ
cblr-13004	306	6	green	green	ADJ
cblr-13004	306	7	bonds	bond	NOUN
cblr-13004	306	8	are	be	AUX
cblr-13004	306	9	held	hold	VERB
cblr-13004	306	10	by	by	ADP
cblr-13004	306	11	plain	plain	ADJ
cblr-13004	306	12	-	-	PUNCT
cblr-13004	306	13	vanilla	vanilla	NOUN
cblr-13004	306	14	index	index	NOUN
cblr-13004	306	15	funds	fund	NOUN
cblr-13004	306	16	,	,	PUNCT
cblr-13004	306	17	rather	rather	ADV
cblr-13004	306	18	than	than	ADP
cblr-13004	306	19	esg	esg	PROPN
cblr-13004	306	20	funds	fund	NOUN
cblr-13004	306	21	.	.	PUNCT
cblr-13004	307	1	bloomberg	bloomberg	PROPN
cblr-13004	307	2	’s	’s	PART
cblr-13004	307	3	hds	hds	PROPN
cblr-13004	307	4	function	function	PROPN
cblr-13004	307	5	reports	report	VERB
cblr-13004	307	6	holders	holder	NOUN
cblr-13004	307	7	for	for	ADP
cblr-13004	307	8	46	46	NUM
cblr-13004	307	9	%	%	NOUN
cblr-13004	307	10	of	of	ADP
cblr-13004	307	11	dollar	dollar	NOUN
cblr-13004	307	12	volume	volume	NOUN
cblr-13004	307	13	of	of	ADP
cblr-13004	307	14	outstanding	outstanding	ADJ
cblr-13004	307	15	us	we	PRON
cblr-13004	307	16	usd	usd	ADV
cblr-13004	307	17	-	-	PUNCT
cblr-13004	307	18	denominated	denominate	VERB
cblr-13004	307	19	green	green	ADJ
cblr-13004	307	20	bonds	bond	NOUN
cblr-13004	307	21	in	in	ADP
cblr-13004	307	22	the	the	DET
cblr-13004	307	23	dataset	dataset	NOUN
cblr-13004	307	24	.	.	PUNCT
cblr-13004	308	1	blackrock	blackrock	NOUN
cblr-13004	308	2	is	be	AUX
cblr-13004	308	3	the	the	DET
cblr-13004	308	4	largest	large	ADJ
cblr-13004	308	5	holder	holder	NOUN
cblr-13004	308	6	,	,	PUNCT
cblr-13004	308	7	and	and	CCONJ
cblr-13004	308	8	it	it	PRON
cblr-13004	308	9	holds	hold	VERB
cblr-13004	308	10	about	about	ADV
cblr-13004	308	11	4	4	NUM
cblr-13004	308	12	%	%	NOUN
cblr-13004	308	13	of	of	ADP
cblr-13004	308	14	the	the	DET
cblr-13004	308	15	outstanding	outstanding	ADJ
cblr-13004	308	16	bonds	bond	NOUN
cblr-13004	308	17	in	in	ADP
cblr-13004	308	18	the	the	DET
cblr-13004	308	19	dataset	dataset	NOUN
cblr-13004	308	20	.	.	PUNCT
cblr-13004	309	1	blackrock	blackrock	PROPN
cblr-13004	309	2	holds	hold	VERB
cblr-13004	309	3	on	on	ADP
cblr-13004	309	4	behalf	behalf	NOUN
cblr-13004	309	5	of	of	ADP
cblr-13004	309	6	various	various	ADJ
cblr-13004	309	7	beneficiaries	beneficiary	NOUN
cblr-13004	309	8	,	,	PUNCT
cblr-13004	309	9	the	the	DET
cblr-13004	309	10	largest	large	ADJ
cblr-13004	309	11	of	of	ADP
cblr-13004	309	12	which	which	PRON
cblr-13004	309	13	are	be	AUX
cblr-13004	309	14	bond	bond	NOUN
cblr-13004	309	15	index	index	NOUN
cblr-13004	309	16	etfs	etfs	NOUN
cblr-13004	309	17	(	(	PUNCT
cblr-13004	309	18	e.g.	e.g.	ADV
cblr-13004	309	19	,	,	PUNCT
cblr-13004	309	20	ishares	ishares	PROPN
cblr-13004	309	21	iboxx	iboxx	PROPN
cblr-13004	309	22	investment	investment	PROPN
cblr-13004	309	23	grade	grade	NOUN
cblr-13004	309	24	corporate	corporate	ADJ
cblr-13004	309	25	bond	bond	NOUN
cblr-13004	309	26	etf	etf	NOUN
cblr-13004	309	27	,	,	PUNCT
cblr-13004	309	28	ishares	ishare	NOUN
cblr-13004	309	29	core	core	PROPN
cblr-13004	309	30	aggregate	aggregate	NOUN
cblr-13004	309	31	bond	bond	NOUN
cblr-13004	309	32	etf	etf	NOUN
cblr-13004	309	33	,	,	PUNCT
cblr-13004	309	34	etc	etc	X
cblr-13004	309	35	.	.	X
cblr-13004	309	36	)	)	PUNCT
cblr-13004	309	37	.	.	PUNCT
cblr-13004	310	1	the	the	DET
cblr-13004	310	2	1895	1895	NUM
cblr-13004	310	3	wereld	wereld	NOUN
cblr-13004	310	4	bedrijfdobligaties	bedrijfdobligatie	NOUN
cblr-13004	310	5	fonds	fonds	X
cblr-13004	310	6	is	be	AUX
cblr-13004	310	7	the	the	DET
cblr-13004	310	8	highest	highest	ADV
cblr-13004	310	9	-	-	PUNCT
cblr-13004	310	10	ranked	rank	VERB
cblr-13004	310	11	blackrock	blackrock	PROPN
cblr-13004	310	12	esg	esg	PROPN
cblr-13004	310	13	-	-	PUNCT
cblr-13004	310	14	specific	specific	ADJ
cblr-13004	310	15	beneficiary	beneficiary	NOUN
cblr-13004	310	16	,	,	PUNCT
cblr-13004	310	17	and	and	CCONJ
cblr-13004	310	18	it	it	PRON
cblr-13004	310	19	is	be	AUX
cblr-13004	310	20	ranked	rank	VERB
cblr-13004	310	21	4th	4th	ADJ
cblr-13004	310	22	among	among	ADP
cblr-13004	310	23	blackrock	blackrock	NOUN
cblr-13004	310	24	beneficiaries	beneficiary	NOUN
cblr-13004	310	25	and	and	CCONJ
cblr-13004	310	26	accounts	account	VERB
cblr-13004	310	27	for	for	ADP
cblr-13004	310	28	just	just	ADV
cblr-13004	310	29	over	over	ADP
cblr-13004	310	30	4.45	4.45	NUM
cblr-13004	310	31	%	%	NOUN
cblr-13004	310	32	of	of	ADP
cblr-13004	310	33	blackrock	blackrock	NOUN
cblr-13004	310	34	’s	’s	PART
cblr-13004	310	35	green	green	ADJ
cblr-13004	310	36	-	-	PUNCT
cblr-13004	310	37	bond	bond	NOUN
cblr-13004	310	38	holdings	holding	NOUN
cblr-13004	310	39	.	.	PUNCT
cblr-13004	311	1	by	by	ADP
cblr-13004	311	2	contrast	contrast	NOUN
cblr-13004	311	3	,	,	PUNCT
cblr-13004	311	4	the	the	DET
cblr-13004	311	5	investment	investment	NOUN
cblr-13004	311	6	-	-	PUNCT
cblr-13004	311	7	grade	grade	NOUN
cblr-13004	311	8	and	and	CCONJ
cblr-13004	311	9	aggregate	aggregate	ADJ
cblr-13004	311	10	etfs	etfs	NOUN
cblr-13004	311	11	just	just	ADV
cblr-13004	311	12	mentioned	mention	VERB
cblr-13004	311	13	account	account	NOUN
cblr-13004	311	14	for	for	ADP
cblr-13004	311	15	8.6	8.6	NUM
cblr-13004	311	16	%	%	NOUN
cblr-13004	311	17	and	and	CCONJ
cblr-13004	311	18	6.3	6.3	NUM
cblr-13004	311	19	%	%	NOUN
cblr-13004	311	20	of	of	ADP
cblr-13004	311	21	blackrock	blackrock	NOUN
cblr-13004	311	22	’s	’s	PART
cblr-13004	311	23	holdings	holding	NOUN
cblr-13004	311	24	,	,	PUNCT
cblr-13004	311	25	respectively	respectively	ADV
cblr-13004	311	26	.	.	PUNCT
cblr-13004	312	1	computation	computation	NOUN
cblr-13004	312	2	based	base	VERB
cblr-13004	312	3	on	on	ADP
cblr-13004	312	4	bloomberg	bloomberg	PROPN
cblr-13004	312	5	data	datum	NOUN
cblr-13004	312	6	(	(	PUNCT
cblr-13004	312	7	bloomberg	bloomberg	PROPN
cblr-13004	312	8	last	last	ADV
cblr-13004	312	9	accessed	access	VERB
cblr-13004	312	10	on	on	ADP
cblr-13004	312	11	feb	feb	PROPN
cblr-13004	312	12	.	.	PROPN
cblr-13004	312	13	9	9	NUM
cblr-13004	312	14	,	,	PUNCT
cblr-13004	312	15	2024	2024	NUM
cblr-13004	312	16	)	)	PUNCT
cblr-13004	312	17	.	.	PUNCT
cblr-13004	313	1	see	see	VERB
cblr-13004	313	2	john	john	PROPN
cblr-13004	313	3	patrick	patrick	PROPN
cblr-13004	313	4	hunt	hunt	PROPN
cblr-13004	313	5	,	,	PUNCT
cblr-13004	313	6	bloomberg	bloomberg	PROPN
cblr-13004	313	7	data	datum	NOUN
cblr-13004	313	8	pulled	pull	VERB
cblr-13004	313	9	for	for	ADP
cblr-13004	313	10	cblr	cblr	NOUN
cblr-13004	313	11	–	–	PUNCT
cblr-13004	313	12	blackrock	blackrock	NOUN
cblr-13004	313	13	(	(	PUNCT
cblr-13004	313	14	2024	2024	NUM
cblr-13004	313	15	)	)	PUNCT
cblr-13004	313	16	(	(	PUNCT
cblr-13004	313	17	on	on	ADP
cblr-13004	313	18	file	file	NOUN
cblr-13004	313	19	with	with	ADP
cblr-13004	313	20	the	the	DET
cblr-13004	313	21	columbia	columbia	PROPN
cblr-13004	313	22	business	business	PROPN
cblr-13004	313	23	law	law	PROPN
cblr-13004	313	24	review	review	PROPN
cblr-13004	313	25	)	)	PUNCT
cblr-13004	313	26	.	.	PUNCT
cblr-13004	314	1	89	89	NUM
cblr-13004	315	1	curtis	curtis	PROPN
cblr-13004	315	2	et	et	PROPN
cblr-13004	315	3	al	al	PROPN
cblr-13004	315	4	.	.	PROPN
cblr-13004	315	5	,	,	PUNCT
cblr-13004	315	6	supra	supra	PROPN
cblr-13004	315	7	note	note	PROPN
cblr-13004	315	8	10	10	NUM
cblr-13004	315	9	,	,	PUNCT
cblr-13004	315	10	at	at	ADP
cblr-13004	315	11	172–75	172–75	NUM
cblr-13004	315	12	.	.	PUNCT
cblr-13004	316	1	222	222	NUM
cblr-13004	316	2	columbia	columbia	PROPN
cblr-13004	316	3	business	business	NOUN
cblr-13004	316	4	law	law	PROPN
cblr-13004	316	5	review	review	NOUN
cblr-13004	317	1	[	[	X
cblr-13004	317	2	vol	vol	NOUN
cblr-13004	317	3	.	.	NOUN
cblr-13004	317	4	2024	2024	NUM
cblr-13004	317	5	promise	promise	NOUN
cblr-13004	317	6	enforceability.90	enforceability.90	NOUN
cblr-13004	317	7	finally	finally	ADV
cblr-13004	317	8	,	,	PUNCT
cblr-13004	317	9	they	they	PRON
cblr-13004	317	10	advise	advise	VERB
cblr-13004	317	11	issuers	issuer	NOUN
cblr-13004	317	12	to	to	PART
cblr-13004	317	13	consider	consider	VERB
cblr-13004	317	14	marketing	market	VERB
cblr-13004	317	15	green	green	ADJ
cblr-13004	317	16	bonds	bond	NOUN
cblr-13004	317	17	specifically	specifically	ADV
cblr-13004	317	18	to	to	ADP
cblr-13004	317	19	investors	investor	NOUN
cblr-13004	317	20	who	who	PRON
cblr-13004	317	21	are	be	AUX
cblr-13004	317	22	willing	willing	ADJ
cblr-13004	317	23	to	to	PART
cblr-13004	317	24	pay	pay	VERB
cblr-13004	317	25	a	a	DET
cblr-13004	317	26	“	"	PUNCT
cblr-13004	317	27	greenium	greenium	NOUN
cblr-13004	317	28	”	"	PUNCT
cblr-13004	317	29	for	for	ADP
cblr-13004	317	30	enforceable	enforceable	ADJ
cblr-13004	317	31	green	green	ADJ
cblr-13004	317	32	promises.91	promises.91	NOUN
cblr-13004	317	33	a	a	DET
cblr-13004	317	34	recent	recent	ADJ
cblr-13004	317	35	book	book	NOUN
cblr-13004	317	36	chapter	chapter	NOUN
cblr-13004	317	37	by	by	ADP
cblr-13004	317	38	professor	professor	PROPN
cblr-13004	317	39	sergio	sergio	PROPN
cblr-13004	317	40	gilotta	gilotta	PROPN
cblr-13004	317	41	focuses	focus	VERB
cblr-13004	317	42	on	on	ADP
cblr-13004	317	43	the	the	DET
cblr-13004	317	44	european	european	ADJ
cblr-13004	317	45	market	market	NOUN
cblr-13004	317	46	and	and	CCONJ
cblr-13004	317	47	argues	argue	VERB
cblr-13004	317	48	that	that	SCONJ
cblr-13004	317	49	ad	ad	X
cblr-13004	317	50	hoc	hoc	X
cblr-13004	317	51	public	public	ADJ
cblr-13004	317	52	regulation	regulation	NOUN
cblr-13004	317	53	of	of	ADP
cblr-13004	317	54	the	the	DET
cblr-13004	317	55	green	green	ADJ
cblr-13004	317	56	bond	bond	NOUN
cblr-13004	317	57	market	market	NOUN
cblr-13004	317	58	is	be	AUX
cblr-13004	317	59	not	not	PART
cblr-13004	317	60	wise.92	wise.92	ADJ
cblr-13004	317	61	gilotta	gilotta	NOUN
cblr-13004	317	62	contends	contend	VERB
cblr-13004	317	63	that	that	SCONJ
cblr-13004	317	64	private	private	ADJ
cblr-13004	317	65	-	-	PUNCT
cblr-13004	317	66	ordering	order	VERB
cblr-13004	317	67	solutions	solution	NOUN
cblr-13004	317	68	and	and	CCONJ
cblr-13004	317	69	securities	security	NOUN
cblr-13004	317	70	law	law	NOUN
cblr-13004	317	71	are	be	AUX
cblr-13004	317	72	sufficient	sufficient	ADJ
cblr-13004	317	73	and	and	CCONJ
cblr-13004	317	74	that	that	SCONJ
cblr-13004	317	75	it	it	PRON
cblr-13004	317	76	is	be	AUX
cblr-13004	317	77	unclear	unclear	ADJ
cblr-13004	317	78	that	that	SCONJ
cblr-13004	317	79	government	government	NOUN
cblr-13004	317	80	rules	rule	NOUN
cblr-13004	317	81	would	would	AUX
cblr-13004	317	82	perform	perform	VERB
cblr-13004	317	83	better	well	ADJ
cblr-13004	317	84	than	than	ADP
cblr-13004	317	85	the	the	DET
cblr-13004	317	86	rules	rule	NOUN
cblr-13004	317	87	and	and	CCONJ
cblr-13004	317	88	principles	principle	NOUN
cblr-13004	317	89	the	the	DET
cblr-13004	317	90	market	market	NOUN
cblr-13004	317	91	has	have	VERB
cblr-13004	317	92	adopted.93	adopted.93	NOUN
cblr-13004	317	93	post	post	ADJ
cblr-13004	317	94	-	-	ADJ
cblr-13004	317	95	issuance	issuance	ADJ
cblr-13004	317	96	reporting	reporting	NOUN
cblr-13004	317	97	is	be	AUX
cblr-13004	317	98	important	important	ADJ
cblr-13004	317	99	to	to	PART
cblr-13004	317	100	gilotta	gilotta	VERB
cblr-13004	317	101	’s	’s	PART
cblr-13004	317	102	argument	argument	NOUN
cblr-13004	317	103	,	,	PUNCT
cblr-13004	317	104	although	although	SCONJ
cblr-13004	317	105	he	he	PRON
cblr-13004	317	106	does	do	AUX
cblr-13004	317	107	not	not	PART
cblr-13004	317	108	discuss	discuss	VERB
cblr-13004	317	109	the	the	DET
cblr-13004	317	110	subject	subject	NOUN
cblr-13004	317	111	in	in	ADP
cblr-13004	317	112	detail	detail	NOUN
cblr-13004	317	113	.	.	PUNCT
cblr-13004	318	1	specifically	specifically	ADV
cblr-13004	318	2	,	,	PUNCT
cblr-13004	318	3	he	he	PRON
cblr-13004	318	4	argues	argue	VERB
cblr-13004	318	5	that	that	SCONJ
cblr-13004	318	6	issuers	issuer	NOUN
cblr-13004	318	7	“	"	PUNCT
cblr-13004	318	8	may	may	AUX
cblr-13004	318	9	subject	subject	VERB
cblr-13004	318	10	themselves	themselves	PRON
cblr-13004	318	11	to	to	ADP
cblr-13004	318	12	detailed	detailed	ADJ
cblr-13004	318	13	ex	ex	PRON
cblr-13004	318	14	post	post	NOUN
cblr-13004	318	15	reporting	report	VERB
cblr-13004	318	16	obligations	obligation	NOUN
cblr-13004	318	17	as	as	SCONJ
cblr-13004	318	18	regards	regard	VERB
cblr-13004	318	19	the	the	DET
cblr-13004	318	20	use	use	NOUN
cblr-13004	318	21	of	of	ADP
cblr-13004	318	22	proceeds	proceed	NOUN
cblr-13004	318	23	raised	raise	VERB
cblr-13004	318	24	through	through	ADP
cblr-13004	318	25	the	the	DET
cblr-13004	318	26	bond,”94	bond,”94	NOUN
cblr-13004	318	27	that	that	SCONJ
cblr-13004	318	28	“	"	PUNCT
cblr-13004	318	29	independent	independent	ADJ
cblr-13004	318	30	third	third	ADJ
cblr-13004	318	31	parties	party	NOUN
cblr-13004	318	32	[	[	X
cblr-13004	318	33	may	may	AUX
cblr-13004	318	34	be	be	AUX
cblr-13004	318	35	]	]	PUNCT
cblr-13004	318	36	entrusted	entrust	VERB
cblr-13004	318	37	with	with	ADP
cblr-13004	318	38	the	the	DET
cblr-13004	318	39	task	task	NOUN
cblr-13004	318	40	of	of	ADP
cblr-13004	318	41	checking	check	VERB
cblr-13004	318	42	the	the	DET
cblr-13004	318	43	progress	progress	NOUN
cblr-13004	318	44	made	make	VERB
cblr-13004	318	45	in	in	ADP
cblr-13004	318	46	the	the	DET
cblr-13004	318	47	development	development	NOUN
cblr-13004	318	48	of	of	ADP
cblr-13004	318	49	the	the	DET
cblr-13004	318	50	project,”95	project,”95	NOUN
cblr-13004	318	51	and	and	CCONJ
cblr-13004	318	52	that	that	SCONJ
cblr-13004	318	53	“	"	PUNCT
cblr-13004	318	54	these	these	DET
cblr-13004	318	55	arrangements	arrangement	NOUN
cblr-13004	318	56	are	be	AUX
cblr-13004	318	57	common	common	ADJ
cblr-13004	318	58	practice	practice	NOUN
cblr-13004	318	59	in	in	ADP
cblr-13004	318	60	the	the	DET
cblr-13004	318	61	green	green	ADJ
cblr-13004	318	62	bond	bond	NOUN
cblr-13004	318	63	market	market	NOUN
cblr-13004	318	64	,	,	PUNCT
cblr-13004	318	65	as	as	SCONJ
cblr-13004	318	66	international	international	ADJ
cblr-13004	318	67	standard	standard	ADJ
cblr-13004	318	68	setters	setter	NOUN
cblr-13004	318	69	require	require	VERB
cblr-13004	318	70	their	their	PRON
cblr-13004	318	71	adoption	adoption	NOUN
cblr-13004	318	72	for	for	ADP
cblr-13004	318	73	the	the	DET
cblr-13004	318	74	issuance	issuance	NOUN
cblr-13004	318	75	of	of	ADP
cblr-13004	318	76	green	green	ADJ
cblr-13004	318	77	bonds	bond	NOUN
cblr-13004	318	78	.	.	PUNCT
cblr-13004	319	1	”96	”96	ADJ
cblr-13004	319	2	authors	author	NOUN
cblr-13004	319	3	who	who	PRON
cblr-13004	319	4	are	be	AUX
cblr-13004	319	5	not	not	PART
cblr-13004	319	6	full	full	ADJ
cblr-13004	319	7	-	-	PUNCT
cblr-13004	319	8	time	time	NOUN
cblr-13004	319	9	scholars	scholar	NOUN
cblr-13004	319	10	also	also	ADV
cblr-13004	319	11	have	have	AUX
cblr-13004	319	12	published	publish	VERB
cblr-13004	319	13	on	on	ADP
cblr-13004	319	14	the	the	DET
cblr-13004	319	15	subject	subject	NOUN
cblr-13004	319	16	in	in	ADP
cblr-13004	319	17	the	the	DET
cblr-13004	319	18	legal	legal	ADJ
cblr-13004	319	19	literature	literature	NOUN
cblr-13004	319	20	.	.	PUNCT
cblr-13004	320	1	sustainability	sustainability	NOUN
cblr-13004	320	2	advisor	advisor	PROPN
cblr-13004	320	3	cristina	cristina	PROPN
cblr-13004	320	4	banahan	banahan	PROPN
cblr-13004	320	5	draws	draw	VERB
cblr-13004	320	6	an	an	DET
cblr-13004	320	7	analogy	analogy	NOUN
cblr-13004	320	8	between	between	ADP
cblr-13004	320	9	pre	pre	ADJ
cblr-13004	320	10	-	-	ADJ
cblr-13004	320	11	issuance	issuance	ADJ
cblr-13004	320	12	verifiers	verifier	NOUN
cblr-13004	320	13	and	and	CCONJ
cblr-13004	320	14	credit	credit	NOUN
cblr-13004	320	15	rating	rating	NOUN
cblr-13004	320	16	agencies	agency	NOUN
cblr-13004	320	17	,	,	PUNCT
cblr-13004	320	18	finding	find	VERB
cblr-13004	320	19	the	the	DET
cblr-13004	320	20	verifiers	verifier	NOUN
cblr-13004	320	21	to	to	PART
cblr-13004	320	22	be	be	AUX
cblr-13004	320	23	the	the	DET
cblr-13004	320	24	“	"	PUNCT
cblr-13004	320	25	bond	bond	NOUN
cblr-13004	320	26	villains	villain	NOUN
cblr-13004	320	27	”	"	PUNCT
cblr-13004	320	28	of	of	ADP
cblr-13004	320	29	the	the	DET
cblr-13004	320	30	green	green	ADJ
cblr-13004	320	31	market.97	market.97	NOUN
cblr-13004	320	32	she	she	PRON
cblr-13004	320	33	advocates	advocate	VERB
cblr-13004	320	34	for	for	ADP
cblr-13004	320	35	the	the	DET
cblr-13004	320	36	creation	creation	NOUN
cblr-13004	320	37	of	of	ADP
cblr-13004	320	38	a	a	DET
cblr-13004	320	39	us	us	PROPN
cblr-13004	320	40	commission	commission	NOUN
cblr-13004	320	41	,	,	PUNCT
cblr-13004	320	42	modeled	model	VERB
cblr-13004	320	43	on	on	ADP
cblr-13004	320	44	china	china	PROPN
cblr-13004	320	45	’s	’s	PART
cblr-13004	320	46	,	,	PUNCT
cblr-13004	320	47	to	to	PART
cblr-13004	320	48	promulgate	promulgate	VERB
cblr-13004	320	49	a	a	DET
cblr-13004	320	50	legal	legal	ADJ
cblr-13004	320	51	definition	definition	NOUN
cblr-13004	320	52	of	of	ADP
cblr-13004	320	53	green	green	ADJ
cblr-13004	320	54	and	and	CCONJ
cblr-13004	320	55	regulate	regulate	VERB
cblr-13004	320	56	green	green	ADJ
cblr-13004	320	57	90	90	NUM
cblr-13004	321	1	i	i	PRON
cblr-13004	321	2	d.	d.	PROPN
cblr-13004	321	3	at	at	ADP
cblr-13004	321	4	175–76	175–76	NUM
cblr-13004	321	5	.	.	PUNCT
cblr-13004	322	1	91	91	NUM
cblr-13004	323	1	i	i	PRON
cblr-13004	323	2	d.	d.	PROPN
cblr-13004	323	3	at	at	ADP
cblr-13004	323	4	177–78	177–78	PROPN
cblr-13004	323	5	.	.	PUNCT
cblr-13004	324	1	92	92	NUM
cblr-13004	324	2	see	see	VERB
cblr-13004	324	3	gilotta	gilotta	NOUN
cblr-13004	324	4	,	,	PUNCT
cblr-13004	324	5	supra	supra	PROPN
cblr-13004	324	6	note	note	NOUN
cblr-13004	324	7	25	25	NUM
cblr-13004	324	8	(	(	PUNCT
cblr-13004	324	9	manuscript	manuscript	NOUN
cblr-13004	324	10	at	at	ADP
cblr-13004	324	11	3	3	NUM
cblr-13004	324	12	)	)	PUNCT
cblr-13004	324	13	.	.	PUNCT
cblr-13004	325	1	93	93	NUM
cblr-13004	326	1	i	i	PRON
cblr-13004	326	2	d.	d.	PROPN
cblr-13004	326	3	(	(	PUNCT
cblr-13004	326	4	manuscript	manuscript	NOUN
cblr-13004	326	5	at	at	ADP
cblr-13004	326	6	22	22	NUM
cblr-13004	326	7	)	)	PUNCT
cblr-13004	326	8	.	.	PUNCT
cblr-13004	327	1	94	94	NUM
cblr-13004	328	1	i	i	PRON
cblr-13004	328	2	d.	d.	PROPN
cblr-13004	328	3	(	(	PUNCT
cblr-13004	328	4	manuscript	manuscript	NOUN
cblr-13004	328	5	at	at	ADP
cblr-13004	328	6	16	16	NUM
cblr-13004	328	7	)	)	PUNCT
cblr-13004	328	8	.	.	PUNCT
cblr-13004	329	1	95	95	NUM
cblr-13004	330	1	i	i	PRON
cblr-13004	330	2	d.	d.	PROPN
cblr-13004	330	3	96	96	NUM
cblr-13004	331	1	i	i	PRON
cblr-13004	331	2	d.	d.	PROPN
cblr-13004	331	3	as	as	SCONJ
cblr-13004	331	4	noted	note	VERB
cblr-13004	331	5	,	,	PUNCT
cblr-13004	331	6	the	the	DET
cblr-13004	331	7	icma	icma	PROPN
cblr-13004	331	8	green	green	ADJ
cblr-13004	331	9	bond	bond	NOUN
cblr-13004	331	10	principles	principle	NOUN
cblr-13004	331	11	do	do	AUX
cblr-13004	331	12	require	require	VERB
cblr-13004	331	13	post	post	ADJ
cblr-13004	331	14	-	-	ADJ
cblr-13004	331	15	issuance	issuance	ADJ
cblr-13004	331	16	reporting	reporting	NOUN
cblr-13004	331	17	on	on	ADP
cblr-13004	331	18	use	use	NOUN
cblr-13004	331	19	of	of	ADP
cblr-13004	331	20	proceeds	proceed	NOUN
cblr-13004	331	21	.	.	PUNCT
cblr-13004	332	1	2021	2021	NUM
cblr-13004	332	2	green	green	ADJ
cblr-13004	332	3	bond	bond	NOUN
cblr-13004	332	4	principles	principle	NOUN
cblr-13004	332	5	,	,	PUNCT
cblr-13004	332	6	supra	supra	PROPN
cblr-13004	332	7	note	note	NOUN
cblr-13004	332	8	1	1	NUM
cblr-13004	332	9	,	,	PUNCT
cblr-13004	332	10	at	at	ADP
cblr-13004	332	11	6	6	NUM
cblr-13004	332	12	.	.	PUNCT
cblr-13004	333	1	they	they	PRON
cblr-13004	333	2	do	do	AUX
cblr-13004	333	3	not	not	PART
cblr-13004	333	4	,	,	PUNCT
cblr-13004	333	5	however	however	ADV
cblr-13004	333	6	,	,	PUNCT
cblr-13004	333	7	require	require	VERB
cblr-13004	333	8	third	third	ADJ
cblr-13004	333	9	-	-	PUNCT
cblr-13004	333	10	party	party	NOUN
cblr-13004	333	11	attestation	attestation	NOUN
cblr-13004	333	12	of	of	ADP
cblr-13004	333	13	such	such	ADJ
cblr-13004	333	14	reporting	reporting	NOUN
cblr-13004	333	15	,	,	PUNCT
cblr-13004	333	16	although	although	SCONJ
cblr-13004	333	17	they	they	PRON
cblr-13004	333	18	do	do	AUX
cblr-13004	333	19	recommend	recommend	VERB
cblr-13004	333	20	it	it	PRON
cblr-13004	333	21	.	.	PUNCT
cblr-13004	334	1	i	i	PRON
cblr-13004	334	2	d.	d.	PROPN
cblr-13004	334	3	97	97	NUM
cblr-13004	334	4	see	see	VERB
cblr-13004	334	5	banahan	banahan	PROPN
cblr-13004	334	6	,	,	PUNCT
cblr-13004	334	7	supra	supra	PROPN
cblr-13004	334	8	note	note	PROPN
cblr-13004	334	9	8	8	NUM
cblr-13004	334	10	(	(	PUNCT
cblr-13004	334	11	article	article	NOUN
cblr-13004	334	12	title	title	NOUN
cblr-13004	334	13	)	)	PUNCT
cblr-13004	334	14	.	.	PUNCT
cblr-13004	335	1	no	no	INTJ
cblr-13004	335	2	.	.	NOUN
cblr-13004	335	3	1	1	NUM
cblr-13004	335	4	]	]	X
cblr-13004	335	5	green	green	ADJ
cblr-13004	335	6	bond	bond	NOUN
cblr-13004	335	7	reporting	report	VERB
cblr-13004	335	8	223	223	NUM
cblr-13004	335	9	verification.98	verification.98	NOUN
cblr-13004	335	10	as	as	ADP
cblr-13004	335	11	a	a	DET
cblr-13004	335	12	law	law	NOUN
cblr-13004	335	13	student	student	NOUN
cblr-13004	335	14	,	,	PUNCT
cblr-13004	335	15	bryant	bryant	PROPN
cblr-13004	335	16	rivera	rivera	PROPN
cblr-13004	335	17	advocated	advocate	VERB
cblr-13004	335	18	mandatory	mandatory	ADJ
cblr-13004	335	19	definitions	definition	NOUN
cblr-13004	335	20	of	of	ADP
cblr-13004	335	21	bond	bond	NOUN
cblr-13004	335	22	greenness	greenness	NOUN
cblr-13004	335	23	and	and	CCONJ
cblr-13004	335	24	esg	esg	NOUN
cblr-13004	335	25	reporting	reporting	NOUN
cblr-13004	335	26	standards.99	standards.99	NOUN
cblr-13004	335	27	improved	improve	VERB
cblr-13004	335	28	post	post	ADJ
cblr-13004	335	29	-	-	ADJ
cblr-13004	335	30	issuance	issuance	ADJ
cblr-13004	335	31	disclosure	disclosure	NOUN
cblr-13004	335	32	would	would	AUX
cblr-13004	335	33	increase	increase	VERB
cblr-13004	335	34	the	the	DET
cblr-13004	335	35	effectiveness	effectiveness	NOUN
cblr-13004	335	36	of	of	ADP
cblr-13004	335	37	both	both	DET
cblr-13004	335	38	sets	set	NOUN
cblr-13004	335	39	of	of	ADP
cblr-13004	335	40	proposals	proposal	NOUN
cblr-13004	335	41	by	by	ADP
cblr-13004	335	42	helping	help	VERB
cblr-13004	335	43	investors	investor	NOUN
cblr-13004	335	44	and	and	CCONJ
cblr-13004	335	45	regulators	regulator	NOUN
cblr-13004	335	46	understand	understand	VERB
cblr-13004	335	47	whether	whether	SCONJ
cblr-13004	335	48	the	the	DET
cblr-13004	335	49	actual	actual	ADJ
cblr-13004	335	50	use	use	NOUN
cblr-13004	335	51	of	of	ADP
cblr-13004	335	52	funds	fund	NOUN
cblr-13004	335	53	met	meet	VERB
cblr-13004	335	54	the	the	DET
cblr-13004	335	55	authors	author	NOUN
cblr-13004	335	56	’	'	PUNCT
cblr-13004	335	57	proposed	propose	VERB
cblr-13004	335	58	greenness	greenness	NOUN
cblr-13004	335	59	definitions	definition	NOUN
cblr-13004	335	60	.	.	PUNCT
cblr-13004	336	1	2	2	X
cblr-13004	336	2	.	.	X
cblr-13004	336	3	relationship	relationship	NOUN
cblr-13004	336	4	of	of	ADP
cblr-13004	336	5	this	this	DET
cblr-13004	336	6	project	project	NOUN
cblr-13004	336	7	to	to	ADP
cblr-13004	336	8	existing	exist	VERB
cblr-13004	336	9	work	work	NOUN
cblr-13004	336	10	a.	a.	NOUN
cblr-13004	336	11	importance	importance	NOUN
cblr-13004	336	12	of	of	ADP
cblr-13004	336	13	post	post	ADJ
cblr-13004	336	14	-	-	ADJ
cblr-13004	336	15	issuance	issuance	NOUN
cblr-13004	336	16	reporting	reporting	NOUN
cblr-13004	336	17	none	none	NOUN
cblr-13004	336	18	of	of	ADP
cblr-13004	336	19	the	the	DET
cblr-13004	336	20	authors	author	NOUN
cblr-13004	336	21	just	just	ADV
cblr-13004	336	22	discussed	discuss	VERB
cblr-13004	336	23	addresses	address	NOUN
cblr-13004	336	24	use	use	VERB
cblr-13004	336	25	-	-	PUNCT
cblr-13004	336	26	of	of	ADP
cblr-13004	336	27	-	-	PUNCT
cblr-13004	336	28	proceeds	proceed	NOUN
cblr-13004	336	29	reporting	reporting	NOUN
cblr-13004	336	30	in	in	ADP
cblr-13004	336	31	detail100	detail100	PROPN
cblr-13004	336	32	or	or	CCONJ
cblr-13004	336	33	directs	direct	VERB
cblr-13004	336	34	proposals	proposal	NOUN
cblr-13004	336	35	specifically	specifically	ADV
cblr-13004	336	36	to	to	ADP
cblr-13004	336	37	the	the	DET
cblr-13004	336	38	improvement	improvement	NOUN
cblr-13004	336	39	of	of	ADP
cblr-13004	336	40	such	such	ADJ
cblr-13004	336	41	reporting	reporting	NOUN
cblr-13004	336	42	.	.	PUNCT
cblr-13004	337	1	this	this	DET
cblr-13004	337	2	paper	paper	NOUN
cblr-13004	337	3	’s	’s	PART
cblr-13004	337	4	survey	survey	NOUN
cblr-13004	337	5	and	and	CCONJ
cblr-13004	337	6	analysis	analysis	NOUN
cblr-13004	337	7	of	of	ADP
cblr-13004	337	8	post	post	ADJ
cblr-13004	337	9	-	-	ADJ
cblr-13004	337	10	issuance	issuance	ADJ
cblr-13004	337	11	use	use	NOUN
cblr-13004	337	12	-	-	PUNCT
cblr-13004	337	13	of	of	ADP
cblr-13004	337	14	-	-	PUNCT
cblr-13004	337	15	proceeds	proceeds	NOUN
cblr-13004	337	16	reporting	reporting	NOUN
cblr-13004	337	17	complements	complement	NOUN
cblr-13004	337	18	the	the	DET
cblr-13004	337	19	analysis	analysis	NOUN
cblr-13004	337	20	and	and	CCONJ
cblr-13004	337	21	recommendations	recommendation	NOUN
cblr-13004	337	22	in	in	ADP
cblr-13004	337	23	existing	exist	VERB
cblr-13004	337	24	scholarship	scholarship	NOUN
cblr-13004	337	25	.	.	PUNCT
cblr-13004	338	1	this	this	DET
cblr-13004	338	2	section	section	NOUN
cblr-13004	338	3	addresses	address	VERB
cblr-13004	338	4	each	each	DET
cblr-13004	338	5	piece	piece	NOUN
cblr-13004	338	6	of	of	ADP
cblr-13004	338	7	prior	prior	ADJ
cblr-13004	338	8	scholarship	scholarship	NOUN
cblr-13004	338	9	in	in	ADP
cblr-13004	338	10	turn	turn	NOUN
cblr-13004	338	11	.	.	PUNCT
cblr-13004	339	1	98	98	NUM
cblr-13004	339	2	see	see	VERB
cblr-13004	339	3	i	i	PRON
cblr-13004	339	4	d.	d.	PROPN
cblr-13004	339	5	at	at	ADP
cblr-13004	339	6	864–68	864–68	PROPN
cblr-13004	339	7	.	.	PUNCT
cblr-13004	340	1	99	99	NUM
cblr-13004	340	2	see	see	VERB
cblr-13004	340	3	rivera	rivera	NOUN
cblr-13004	340	4	,	,	PUNCT
cblr-13004	340	5	supra	supra	PROPN
cblr-13004	340	6	note	note	PROPN
cblr-13004	340	7	8	8	NUM
cblr-13004	340	8	,	,	PUNCT
cblr-13004	340	9	at	at	ADP
cblr-13004	340	10	208–10	208–10	NUM
cblr-13004	340	11	.	.	PUNCT
cblr-13004	341	1	it	it	PRON
cblr-13004	341	2	is	be	AUX
cblr-13004	341	3	not	not	PART
cblr-13004	341	4	clear	clear	ADJ
cblr-13004	341	5	whether	whether	SCONJ
cblr-13004	341	6	rivera	rivera	PROPN
cblr-13004	341	7	’s	’s	PART
cblr-13004	341	8	advocacy	advocacy	NOUN
cblr-13004	341	9	of	of	ADP
cblr-13004	341	10	mandatory	mandatory	ADJ
cblr-13004	341	11	esg	esg	PROPN
cblr-13004	341	12	reporting	reporting	NOUN
cblr-13004	341	13	covers	cover	VERB
cblr-13004	341	14	use	use	NOUN
cblr-13004	341	15	-	-	PUNCT
cblr-13004	341	16	of	of	ADP
cblr-13004	341	17	-	-	PUNCT
cblr-13004	341	18	proceeds	proceed	NOUN
cblr-13004	341	19	reporting	reporting	NOUN
cblr-13004	341	20	.	.	PUNCT
cblr-13004	342	1	i	i	PRON
cblr-13004	342	2	d.	d.	PROPN
cblr-13004	342	3	100	100	NUM
cblr-13004	342	4	park	park	NOUN
cblr-13004	342	5	notes	note	VERB
cblr-13004	342	6	that	that	SCONJ
cblr-13004	342	7	“	"	PUNCT
cblr-13004	342	8	[	[	X
cblr-13004	342	9	i]ndependent	i]ndependent	ADJ
cblr-13004	342	10	third	third	ADJ
cblr-13004	342	11	-	-	PUNCT
cblr-13004	342	12	party	party	NOUN
cblr-13004	342	13	audits	audits	NOUN
cblr-13004	342	14	verify	verify	VERB
cblr-13004	342	15	compliance	compliance	NOUN
cblr-13004	342	16	with	with	ADP
cblr-13004	342	17	a	a	DET
cblr-13004	342	18	standard	standard	NOUN
cblr-13004	342	19	in	in	ADP
cblr-13004	342	20	a	a	DET
cblr-13004	342	21	more	more	ADV
cblr-13004	342	22	rigorous	rigorous	ADJ
cblr-13004	342	23	,	,	PUNCT
cblr-13004	342	24	consistent	consistent	ADJ
cblr-13004	342	25	manner	manner	NOUN
cblr-13004	342	26	and	and	CCONJ
cblr-13004	342	27	often	often	ADV
cblr-13004	342	28	monitor	monitor	VERB
cblr-13004	342	29	compliance	compliance	NOUN
cblr-13004	342	30	on	on	ADP
cblr-13004	342	31	an	an	DET
cblr-13004	342	32	ongoing	ongoing	ADJ
cblr-13004	342	33	basis	basis	NOUN
cblr-13004	342	34	,	,	PUNCT
cblr-13004	342	35	whereas	whereas	SCONJ
cblr-13004	342	36	second	second	ADJ
cblr-13004	342	37	opinions	opinion	NOUN
cblr-13004	342	38	are	be	AUX
cblr-13004	342	39	executed	execute	VERB
cblr-13004	342	40	on	on	ADP
cblr-13004	342	41	a	a	DET
cblr-13004	342	42	one	one	NUM
cblr-13004	342	43	-	-	PUNCT
cblr-13004	342	44	time	time	NOUN
cblr-13004	342	45	basis	basis	NOUN
cblr-13004	342	46	prior	prior	ADV
cblr-13004	342	47	to	to	ADP
cblr-13004	342	48	issuance	issuance	NOUN
cblr-13004	342	49	,	,	PUNCT
cblr-13004	342	50	”	"	PUNCT
cblr-13004	342	51	park	park	NOUN
cblr-13004	342	52	,	,	PUNCT
cblr-13004	342	53	supra	supra	PROPN
cblr-13004	342	54	note	note	PROPN
cblr-13004	342	55	8	8	NUM
cblr-13004	342	56	,	,	PUNCT
cblr-13004	342	57	at	at	ADP
cblr-13004	342	58	44	44	NUM
cblr-13004	342	59	,	,	PUNCT
cblr-13004	342	60	but	but	CCONJ
cblr-13004	342	61	apparently	apparently	ADV
cblr-13004	342	62	does	do	AUX
cblr-13004	342	63	not	not	PART
cblr-13004	342	64	further	far	ADV
cblr-13004	342	65	discuss	discuss	VERB
cblr-13004	342	66	post	post	ADJ
cblr-13004	342	67	-	-	ADJ
cblr-13004	342	68	issuance	issuance	ADJ
cblr-13004	342	69	review	review	NOUN
cblr-13004	342	70	,	,	PUNCT
cblr-13004	342	71	except	except	SCONJ
cblr-13004	342	72	to	to	PART
cblr-13004	342	73	note	note	VERB
cblr-13004	342	74	that	that	SCONJ
cblr-13004	342	75	“	"	PUNCT
cblr-13004	342	76	thirdparty	thirdparty	NOUN
cblr-13004	342	77	audits	audit	NOUN
cblr-13004	342	78	have	have	AUX
cblr-13004	342	79	not	not	PART
cblr-13004	342	80	yet	yet	ADV
cblr-13004	342	81	become	become	VERB
cblr-13004	342	82	standard	standard	ADJ
cblr-13004	342	83	practice	practice	NOUN
cblr-13004	342	84	in	in	ADP
cblr-13004	342	85	the	the	DET
cblr-13004	342	86	green	green	ADJ
cblr-13004	342	87	bond	bond	NOUN
cblr-13004	342	88	market	market	NOUN
cblr-13004	342	89	,	,	PUNCT
cblr-13004	342	90	”	"	PUNCT
cblr-13004	342	91	i	i	PROPN
cblr-13004	342	92	d.	d.	PROPN
cblr-13004	342	93	,	,	PUNCT
cblr-13004	342	94	and	and	CCONJ
cblr-13004	342	95	that	that	SCONJ
cblr-13004	342	96	“	"	PUNCT
cblr-13004	342	97	it	it	PRON
cblr-13004	342	98	may	may	AUX
cblr-13004	342	99	not	not	PART
cblr-13004	342	100	be	be	AUX
cblr-13004	342	101	feasible	feasible	ADJ
cblr-13004	342	102	to	to	PART
cblr-13004	342	103	mandate	mandate	VERB
cblr-13004	342	104	independent	independent	ADJ
cblr-13004	342	105	audits	audits	NOUN
cblr-13004	342	106	at	at	ADP
cblr-13004	342	107	this	this	DET
cblr-13004	342	108	time	time	NOUN
cblr-13004	342	109	.	.	PUNCT
cblr-13004	342	110	”	"	PUNCT
cblr-13004	343	1	i	i	PRON
cblr-13004	343	2	d.	d.	PROPN
cblr-13004	343	3	rose	rise	VERB
cblr-13004	343	4	’s	’s	PART
cblr-13004	343	5	2018	2018	NUM
cblr-13004	343	6	paper	paper	NOUN
cblr-13004	343	7	does	do	AUX
cblr-13004	343	8	not	not	PART
cblr-13004	343	9	always	always	ADV
cblr-13004	343	10	distinguish	distinguish	VERB
cblr-13004	343	11	between	between	ADP
cblr-13004	343	12	preissuance	preissuance	NOUN
cblr-13004	343	13	verification	verification	NOUN
cblr-13004	343	14	and	and	CCONJ
cblr-13004	343	15	post	post	ADJ
cblr-13004	343	16	-	-	ADJ
cblr-13004	343	17	issuance	issuance	ADJ
cblr-13004	343	18	reporting	reporting	NOUN
cblr-13004	343	19	and	and	CCONJ
cblr-13004	343	20	attestation	attestation	NOUN
cblr-13004	343	21	,	,	PUNCT
cblr-13004	343	22	but	but	CCONJ
cblr-13004	343	23	it	it	PRON
cblr-13004	343	24	appears	appear	VERB
cblr-13004	343	25	that	that	SCONJ
cblr-13004	343	26	the	the	DET
cblr-13004	343	27	recommendations	recommendation	NOUN
cblr-13004	343	28	were	be	AUX
cblr-13004	343	29	directed	direct	VERB
cblr-13004	343	30	primarily	primarily	ADV
cblr-13004	343	31	to	to	ADP
cblr-13004	343	32	pre	pre	ADJ
cblr-13004	343	33	-	-	ADJ
cblr-13004	343	34	issuance	issuance	ADJ
cblr-13004	343	35	verification	verification	NOUN
cblr-13004	343	36	.	.	PUNCT
cblr-13004	344	1	see	see	AUX
cblr-13004	344	2	rose	rise	VERB
cblr-13004	344	3	,	,	PUNCT
cblr-13004	344	4	certifying	certifying	NOUN
cblr-13004	344	5	,	,	PUNCT
cblr-13004	344	6	supra	supra	ADJ
cblr-13004	344	7	note	note	NOUN
cblr-13004	344	8	9	9	NUM
cblr-13004	344	9	,	,	PUNCT
cblr-13004	344	10	at	at	ADP
cblr-13004	344	11	70	70	NUM
cblr-13004	344	12	(	(	PUNCT
cblr-13004	344	13	“	"	PUNCT
cblr-13004	344	14	the	the	DET
cblr-13004	344	15	issuers	issuer	NOUN
cblr-13004	344	16	have	have	AUX
cblr-13004	344	17	made	make	VERB
cblr-13004	344	18	assurances	assurance	NOUN
cblr-13004	344	19	,	,	PUNCT
cblr-13004	344	20	and	and	CCONJ
cblr-13004	344	21	the	the	DET
cblr-13004	344	22	verifiers	verifier	NOUN
cblr-13004	344	23	have	have	AUX
cblr-13004	344	24	reviewed	review	VERB
cblr-13004	344	25	those	those	DET
cblr-13004	344	26	assurances	assurance	NOUN
cblr-13004	344	27	for	for	ADP
cblr-13004	344	28	compliance	compliance	NOUN
cblr-13004	344	29	with	with	ADP
cblr-13004	344	30	the	the	DET
cblr-13004	344	31	standards	standard	NOUN
cblr-13004	344	32	,	,	PUNCT
cblr-13004	344	33	often	often	ADV
cblr-13004	344	34	relying	rely	VERB
cblr-13004	344	35	solely	solely	ADV
cblr-13004	344	36	on	on	ADP
cblr-13004	344	37	publicly	publicly	ADV
cblr-13004	344	38	available	available	ADJ
cblr-13004	344	39	information	information	NOUN
cblr-13004	344	40	to	to	PART
cblr-13004	344	41	verify	verify	VERB
cblr-13004	344	42	those	those	DET
cblr-13004	344	43	assurances	assurance	NOUN
cblr-13004	344	44	.	.	PUNCT
cblr-13004	344	45	”	"	PUNCT
cblr-13004	344	46	)	)	PUNCT
cblr-13004	344	47	.	.	PUNCT
cblr-13004	345	1	rose	rise	VERB
cblr-13004	345	2	’s	’s	PART
cblr-13004	345	3	2022	2022	NUM
cblr-13004	345	4	paper	paper	NOUN
cblr-13004	345	5	,	,	PUNCT
cblr-13004	345	6	as	as	SCONJ
cblr-13004	345	7	noted	note	VERB
cblr-13004	345	8	,	,	PUNCT
cblr-13004	345	9	focuses	focus	VERB
cblr-13004	345	10	on	on	ADP
cblr-13004	345	11	pre	pre	ADJ
cblr-13004	345	12	-	-	ADJ
cblr-13004	345	13	issuance	issuance	ADJ
cblr-13004	345	14	verification	verification	NOUN
cblr-13004	345	15	and	and	CCONJ
cblr-13004	345	16	to	to	ADP
cblr-13004	345	17	some	some	DET
cblr-13004	345	18	extent	extent	NOUN
cblr-13004	345	19	on	on	ADP
cblr-13004	345	20	post	post	ADJ
cblr-13004	345	21	-	-	ADJ
cblr-13004	345	22	issuance	issuance	ADJ
cblr-13004	345	23	reporting	reporting	NOUN
cblr-13004	345	24	,	,	PUNCT
cblr-13004	345	25	rather	rather	ADV
cblr-13004	345	26	than	than	ADP
cblr-13004	345	27	post	post	ADJ
cblr-13004	345	28	-	-	ADJ
cblr-13004	345	29	issuance	issuance	ADJ
cblr-13004	345	30	use	use	NOUN
cblr-13004	345	31	-	-	PUNCT
cblr-13004	345	32	of	of	ADP
cblr-13004	345	33	-	-	PUNCT
cblr-13004	345	34	proceeds	proceed	NOUN
cblr-13004	345	35	verification	verification	NOUN
cblr-13004	345	36	.	.	PUNCT
cblr-13004	346	1	see	see	VERB
cblr-13004	346	2	supra	supra	PROPN
cblr-13004	346	3	notes	note	VERB
cblr-13004	346	4	71–76	71–76	NUM
cblr-13004	346	5	and	and	CCONJ
cblr-13004	346	6	accompanying	accompany	VERB
cblr-13004	346	7	text	text	NOUN
cblr-13004	346	8	.	.	PUNCT
cblr-13004	347	1	gilotta	gilotta	NOUN
cblr-13004	347	2	devotes	devote	VERB
cblr-13004	347	3	a	a	DET
cblr-13004	347	4	couple	couple	NOUN
cblr-13004	347	5	of	of	ADP
cblr-13004	347	6	sentences	sentence	NOUN
cblr-13004	347	7	to	to	ADP
cblr-13004	347	8	post	post	ADJ
cblr-13004	347	9	-	-	ADJ
cblr-13004	347	10	issuance	issuance	ADJ
cblr-13004	347	11	monitoring	monitoring	NOUN
cblr-13004	347	12	.	.	PUNCT
cblr-13004	348	1	see	see	VERB
cblr-13004	348	2	supra	supra	PROPN
cblr-13004	348	3	notes	note	VERB
cblr-13004	348	4	92–96	92–96	NUM
cblr-13004	348	5	and	and	CCONJ
cblr-13004	348	6	accompanying	accompany	VERB
cblr-13004	348	7	text	text	NOUN
cblr-13004	348	8	.	.	PUNCT
cblr-13004	349	1	224	224	NUM
cblr-13004	349	2	columbia	columbia	PROPN
cblr-13004	349	3	business	business	NOUN
cblr-13004	349	4	law	law	PROPN
cblr-13004	349	5	review	review	NOUN
cblr-13004	349	6	[	[	X
cblr-13004	349	7	vol	vol	NOUN
cblr-13004	349	8	.	.	NOUN
cblr-13004	349	9	2024	2024	NUM
cblr-13004	349	10	park	park	NOUN
cblr-13004	349	11	’s	’s	PART
cblr-13004	349	12	first	first	ADJ
cblr-13004	349	13	substantive	substantive	ADJ
cblr-13004	349	14	proposal	proposal	NOUN
cblr-13004	349	15	is	be	AUX
cblr-13004	349	16	to	to	PART
cblr-13004	349	17	incorporate	incorporate	VERB
cblr-13004	349	18	private	private	ADJ
cblr-13004	349	19	standards	standard	NOUN
cblr-13004	349	20	for	for	ADP
cblr-13004	349	21	calling	call	VERB
cblr-13004	349	22	bonds	bond	NOUN
cblr-13004	349	23	“	"	PUNCT
cblr-13004	349	24	green	green	ADJ
cblr-13004	349	25	”	"	PUNCT
cblr-13004	349	26	into	into	ADP
cblr-13004	349	27	government	government	NOUN
cblr-13004	349	28	standards	standard	NOUN
cblr-13004	349	29	for	for	ADP
cblr-13004	349	30	greenness	greenness	NOUN
cblr-13004	349	31	.	.	PUNCT
cblr-13004	350	1	the	the	DET
cblr-13004	350	2	main	main	ADJ
cblr-13004	350	3	potential	potential	ADJ
cblr-13004	350	4	environmental	environmental	ADJ
cblr-13004	350	5	and	and	CCONJ
cblr-13004	350	6	market	market	NOUN
cblr-13004	350	7	-	-	PUNCT
cblr-13004	350	8	integrity	integrity	NOUN
cblr-13004	350	9	benefit	benefit	NOUN
cblr-13004	350	10	of	of	ADP
cblr-13004	350	11	this	this	DET
cblr-13004	350	12	idea	idea	NOUN
cblr-13004	350	13	,	,	PUNCT
cblr-13004	350	14	if	if	SCONJ
cblr-13004	350	15	successful	successful	ADJ
cblr-13004	350	16	,	,	PUNCT
cblr-13004	350	17	would	would	AUX
cblr-13004	350	18	be	be	AUX
cblr-13004	350	19	to	to	PART
cblr-13004	350	20	prohibit	prohibit	VERB
cblr-13004	350	21	issuers	issuer	NOUN
cblr-13004	350	22	from	from	ADP
cblr-13004	350	23	calling	call	VERB
cblr-13004	350	24	bonds	bond	NOUN
cblr-13004	350	25	“	"	PUNCT
cblr-13004	350	26	green	green	ADJ
cblr-13004	350	27	”	"	PUNCT
cblr-13004	350	28	unless	unless	SCONJ
cblr-13004	350	29	the	the	DET
cblr-13004	350	30	intended	intend	VERB
cblr-13004	350	31	use	use	NOUN
cblr-13004	350	32	of	of	ADP
cblr-13004	350	33	proceeds	proceed	NOUN
cblr-13004	350	34	actually	actually	ADV
cblr-13004	350	35	meets	meet	VERB
cblr-13004	350	36	some	some	DET
cblr-13004	350	37	standard	standard	NOUN
cblr-13004	350	38	of	of	ADP
cblr-13004	350	39	greenness	greenness	NOUN
cblr-13004	350	40	.	.	PUNCT
cblr-13004	351	1	for	for	ADP
cblr-13004	351	2	instance	instance	NOUN
cblr-13004	351	3	,	,	PUNCT
cblr-13004	351	4	it	it	PRON
cblr-13004	351	5	might	might	AUX
cblr-13004	351	6	become	become	VERB
cblr-13004	351	7	illegal	illegal	ADJ
cblr-13004	351	8	to	to	ADP
cblr-13004	351	9	market	market	NOUN
cblr-13004	351	10	bonds	bond	NOUN
cblr-13004	351	11	to	to	PART
cblr-13004	351	12	fund	fund	VERB
cblr-13004	351	13	“	"	PUNCT
cblr-13004	351	14	clean	clean	ADJ
cblr-13004	351	15	coal	coal	NOUN
cblr-13004	351	16	”	"	PUNCT
cblr-13004	351	17	as	as	ADP
cblr-13004	351	18	“	"	PUNCT
cblr-13004	351	19	green	green	ADJ
cblr-13004	351	20	.	.	PUNCT
cblr-13004	351	21	”101	”101	PUNCT
cblr-13004	352	1	the	the	DET
cblr-13004	352	2	benefit	benefit	NOUN
cblr-13004	352	3	would	would	AUX
cblr-13004	352	4	be	be	AUX
cblr-13004	352	5	greater	great	ADJ
cblr-13004	352	6	with	with	ADP
cblr-13004	352	7	strong	strong	ADJ
cblr-13004	352	8	assurances	assurance	NOUN
cblr-13004	352	9	that	that	SCONJ
cblr-13004	352	10	the	the	DET
cblr-13004	352	11	actual	actual	ADJ
cblr-13004	352	12	uses	use	NOUN
cblr-13004	352	13	of	of	ADP
cblr-13004	352	14	proceeds	proceed	NOUN
cblr-13004	352	15	would	would	AUX
cblr-13004	352	16	also	also	ADV
cblr-13004	352	17	meet	meet	VERB
cblr-13004	352	18	those	those	DET
cblr-13004	352	19	standards	standard	NOUN
cblr-13004	352	20	.	.	PUNCT
cblr-13004	353	1	park	park	PROPN
cblr-13004	353	2	’s	’s	PART
cblr-13004	353	3	second	second	ADJ
cblr-13004	353	4	proposal	proposal	NOUN
cblr-13004	353	5	,	,	PUNCT
cblr-13004	353	6	for	for	ADP
cblr-13004	353	7	public	public	ADJ
cblr-13004	353	8	disclosure	disclosure	NOUN
cblr-13004	353	9	of	of	ADP
cblr-13004	353	10	pre	pre	ADJ
cblr-13004	353	11	-	-	ADJ
cblr-13004	353	12	issuance	issuance	ADJ
cblr-13004	353	13	verification102	verification102	PROPN
cblr-13004	353	14	(	(	PUNCT
cblr-13004	353	15	i.e.	i.e.	X
cblr-13004	353	16	,	,	PUNCT
cblr-13004	353	17	third	third	ADJ
cblr-13004	353	18	-	-	PUNCT
cblr-13004	353	19	party	party	NOUN
cblr-13004	353	20	checking	checking	NOUN
cblr-13004	353	21	that	that	SCONJ
cblr-13004	353	22	the	the	DET
cblr-13004	353	23	bond	bond	NOUN
cblr-13004	353	24	proceeds	proceed	VERB
cblr-13004	353	25	’	'	PUNCT
cblr-13004	353	26	intended	intend	VERB
cblr-13004	353	27	uses	use	NOUN
cblr-13004	353	28	are	be	AUX
cblr-13004	353	29	green	green	ADJ
cblr-13004	353	30	)	)	PUNCT
cblr-13004	353	31	,	,	PUNCT
cblr-13004	353	32	is	be	AUX
cblr-13004	353	33	more	more	ADV
cblr-13004	353	34	effective	effective	ADJ
cblr-13004	353	35	if	if	SCONJ
cblr-13004	353	36	backed	back	VERB
cblr-13004	353	37	by	by	ADP
cblr-13004	353	38	post	post	ADJ
cblr-13004	353	39	-	-	ADJ
cblr-13004	353	40	issuance	issuance	ADJ
cblr-13004	353	41	review	review	NOUN
cblr-13004	353	42	of	of	ADP
cblr-13004	353	43	how	how	SCONJ
cblr-13004	353	44	the	the	DET
cblr-13004	353	45	proceeds	proceed	NOUN
cblr-13004	353	46	are	be	AUX
cblr-13004	353	47	actually	actually	ADV
cblr-13004	353	48	used	use	VERB
cblr-13004	353	49	.	.	PUNCT
cblr-13004	354	1	rose	rise	VERB
cblr-13004	354	2	suggests	suggest	VERB
cblr-13004	354	3	imposing	impose	VERB
cblr-13004	354	4	securities	security	NOUN
cblr-13004	354	5	liability	liability	NOUN
cblr-13004	354	6	on	on	ADP
cblr-13004	354	7	pre	pre	ADJ
cblr-13004	354	8	-	-	ADJ
cblr-13004	354	9	issuance	issuance	ADJ
cblr-13004	354	10	green	green	ADJ
cblr-13004	354	11	verifiers	verifier	NOUN
cblr-13004	354	12	and	and	CCONJ
cblr-13004	354	13	,	,	PUNCT
cblr-13004	354	14	by	by	ADP
cblr-13004	354	15	extension	extension	NOUN
cblr-13004	354	16	,	,	PUNCT
cblr-13004	354	17	issuers.103	issuers.103	ADP
cblr-13004	354	18	here	here	ADV
cblr-13004	354	19	,	,	PUNCT
cblr-13004	354	20	securities	security	NOUN
cblr-13004	354	21	liability	liability	NOUN
cblr-13004	354	22	and	and	CCONJ
cblr-13004	354	23	third	third	ADJ
cblr-13004	354	24	-	-	PUNCT
cblr-13004	354	25	party	party	NOUN
cblr-13004	354	26	verification	verification	NOUN
cblr-13004	354	27	could	could	AUX
cblr-13004	354	28	reinforce	reinforce	VERB
cblr-13004	354	29	each	each	DET
cblr-13004	354	30	other	other	ADJ
cblr-13004	354	31	,	,	PUNCT
cblr-13004	354	32	as	as	SCONJ
cblr-13004	354	33	they	they	PRON
cblr-13004	354	34	do	do	VERB
cblr-13004	354	35	for	for	ADP
cblr-13004	354	36	financial	financial	ADJ
cblr-13004	354	37	statements	statement	NOUN
cblr-13004	354	38	.	.	PUNCT
cblr-13004	355	1	public	public	ADJ
cblr-13004	355	2	-	-	PUNCT
cblr-13004	355	3	company	company	NOUN
cblr-13004	355	4	101	101	NUM
cblr-13004	355	5	some	some	DET
cblr-13004	355	6	green	green	ADJ
cblr-13004	355	7	-	-	PUNCT
cblr-13004	355	8	bond	bond	NOUN
cblr-13004	355	9	standards	standard	NOUN
cblr-13004	355	10	have	have	AUX
cblr-13004	355	11	been	be	AUX
cblr-13004	355	12	criticized	criticize	VERB
cblr-13004	355	13	for	for	ADP
cblr-13004	355	14	allowing	allow	VERB
cblr-13004	355	15	“	"	PUNCT
cblr-13004	355	16	clean	clean	ADJ
cblr-13004	355	17	coal	coal	NOUN
cblr-13004	355	18	”	"	PUNCT
cblr-13004	355	19	to	to	PART
cblr-13004	355	20	count	count	VERB
cblr-13004	355	21	as	as	ADP
cblr-13004	355	22	“	"	PUNCT
cblr-13004	355	23	green	green	ADJ
cblr-13004	355	24	.	.	PUNCT
cblr-13004	355	25	”	"	PUNCT
cblr-13004	356	1	see	see	VERB
cblr-13004	356	2	.	.	PUNCT
cblr-13004	356	3	,	,	PUNCT
cblr-13004	356	4	e.g.	e.g.	ADV
cblr-13004	356	5	,	,	PUNCT
cblr-13004	356	6	yuzo	yuzo	PROPN
cblr-13004	356	7	yamaguchi	yamaguchi	PROPN
cblr-13004	356	8	&	&	CCONJ
cblr-13004	356	9	rehan	rehan	PROPN
cblr-13004	356	10	ahmad	ahmad	PROPN
cblr-13004	356	11	,	,	PUNCT
cblr-13004	356	12	investors	investor	NOUN
cblr-13004	356	13	applaud	applaud	VERB
cblr-13004	356	14	china	china	PROPN
cblr-13004	356	15	’s	’s	PART
cblr-13004	356	16	plan	plan	NOUN
cblr-13004	356	17	to	to	PART
cblr-13004	356	18	ban	ban	VERB
cblr-13004	356	19	clean	clean	ADJ
cblr-13004	356	20	coal	coal	NOUN
cblr-13004	356	21	from	from	ADP
cblr-13004	356	22	green	green	ADJ
cblr-13004	356	23	bond	bond	NOUN
cblr-13004	356	24	financing	financing	NOUN
cblr-13004	356	25	,	,	PUNCT
cblr-13004	356	26	s&p	s&p	PROPN
cblr-13004	356	27	glob	glob	NOUN
cblr-13004	356	28	.	.	PUNCT
cblr-13004	357	1	(	(	PUNCT
cblr-13004	357	2	sept	sept	AUX
cblr-13004	357	3	.	.	PROPN
cblr-13004	357	4	9	9	NUM
cblr-13004	357	5	,	,	PUNCT
cblr-13004	357	6	2020	2020	NUM
cblr-13004	357	7	)	)	PUNCT
cblr-13004	357	8	,	,	PUNCT
cblr-13004	357	9	https://www.spglobal.com/marketintelligence/en/news-insights/latest-news-headlines/investors-applaud-china-splan-to-ban-clean-coal-from-green-bond-financing-60257794	https://www.spglobal.com/marketintelligence/en/news-insights/latest-news-headlines/investors-applaud-china-splan-to-ban-clean-coal-from-green-bond-financing-60257794	PROPN
cblr-13004	358	1	[	[	X
cblr-13004	358	2	https://perma.cc/kk2w-wjsf	https://perma.cc/kk2w-wjsf	X
cblr-13004	358	3	]	]	X
cblr-13004	358	4	.	.	PUNCT
cblr-13004	359	1	102	102	NUM
cblr-13004	359	2	park	park	NOUN
cblr-13004	359	3	’s	’s	PART
cblr-13004	359	4	proposed	propose	VERB
cblr-13004	359	5	disclosure	disclosure	NOUN
cblr-13004	359	6	requirement	requirement	NOUN
cblr-13004	359	7	would	would	AUX
cblr-13004	359	8	apply	apply	VERB
cblr-13004	359	9	to	to	ADP
cblr-13004	359	10	“	"	PUNCT
cblr-13004	359	11	second	second	ADJ
cblr-13004	359	12	[	[	X
cblr-13004	359	13	party	party	X
cblr-13004	359	14	]	]	X
cblr-13004	359	15	opinions	opinion	NOUN
cblr-13004	359	16	,	,	PUNCT
cblr-13004	359	17	”	"	PUNCT
cblr-13004	359	18	which	which	PRON
cblr-13004	359	19	he	he	PRON
cblr-13004	359	20	describes	describe	VERB
cblr-13004	359	21	as	as	ADP
cblr-13004	359	22	reviews	review	NOUN
cblr-13004	359	23	of	of	ADP
cblr-13004	359	24	the	the	DET
cblr-13004	359	25	“	"	PUNCT
cblr-13004	359	26	rules	rule	NOUN
cblr-13004	359	27	,	,	PUNCT
cblr-13004	359	28	regulations	regulation	NOUN
cblr-13004	359	29	,	,	PUNCT
cblr-13004	359	30	and	and	CCONJ
cblr-13004	359	31	guidelines	guideline	NOUN
cblr-13004	359	32	used	use	VERB
cblr-13004	359	33	by	by	ADP
cblr-13004	359	34	a	a	DET
cblr-13004	359	35	green	green	ADJ
cblr-13004	359	36	bond	bond	NOUN
cblr-13004	359	37	issuer	issuer	NOUN
cblr-13004	359	38	”	"	PUNCT
cblr-13004	359	39	–	–	PUNCT
cblr-13004	359	40	not	not	PART
cblr-13004	359	41	the	the	DET
cblr-13004	359	42	use	use	NOUN
cblr-13004	359	43	of	of	ADP
cblr-13004	359	44	proceeds	proceed	NOUN
cblr-13004	359	45	.	.	PUNCT
cblr-13004	360	1	see	see	VERB
cblr-13004	360	2	park	park	NOUN
cblr-13004	360	3	,	,	PUNCT
cblr-13004	360	4	supra	supra	PROPN
cblr-13004	360	5	note	note	PROPN
cblr-13004	360	6	8	8	NUM
cblr-13004	360	7	,	,	PUNCT
cblr-13004	360	8	at	at	ADP
cblr-13004	360	9	28	28	NUM
cblr-13004	360	10	.	.	PUNCT
cblr-13004	361	1	103	103	NUM
cblr-13004	361	2	current	current	ADJ
cblr-13004	361	3	market	market	NOUN
cblr-13004	361	4	practice	practice	NOUN
cblr-13004	361	5	at	at	ADP
cblr-13004	361	6	issuance	issuance	NOUN
cblr-13004	361	7	is	be	AUX
cblr-13004	361	8	for	for	SCONJ
cblr-13004	361	9	issuers	issuer	NOUN
cblr-13004	361	10	to	to	PART
cblr-13004	361	11	assert	assert	VERB
cblr-13004	361	12	an	an	DET
cblr-13004	361	13	intention	intention	NOUN
cblr-13004	361	14	to	to	PART
cblr-13004	361	15	use	use	VERB
cblr-13004	361	16	funds	fund	NOUN
cblr-13004	361	17	in	in	ADP
cblr-13004	361	18	a	a	DET
cblr-13004	361	19	particular	particular	ADJ
cblr-13004	361	20	way	way	NOUN
cblr-13004	361	21	.	.	PUNCT
cblr-13004	362	1	see	see	VERB
cblr-13004	362	2	2021	2021	NUM
cblr-13004	362	3	green	green	ADJ
cblr-13004	362	4	bond	bond	NOUN
cblr-13004	362	5	principles	principle	NOUN
cblr-13004	362	6	,	,	PUNCT
cblr-13004	362	7	supra	supra	PROPN
cblr-13004	362	8	note	note	NOUN
cblr-13004	362	9	1	1	NUM
cblr-13004	362	10	,	,	PUNCT
cblr-13004	362	11	at	at	ADP
cblr-13004	362	12	5	5	NUM
cblr-13004	362	13	.	.	PUNCT
cblr-13004	363	1	it	it	PRON
cblr-13004	363	2	seems	seem	VERB
cblr-13004	363	3	that	that	SCONJ
cblr-13004	363	4	if	if	SCONJ
cblr-13004	363	5	funds	fund	NOUN
cblr-13004	363	6	were	be	AUX
cblr-13004	363	7	not	not	PART
cblr-13004	363	8	used	use	VERB
cblr-13004	363	9	in	in	ADP
cblr-13004	363	10	a	a	DET
cblr-13004	363	11	particular	particular	ADJ
cblr-13004	363	12	way	way	NOUN
cblr-13004	363	13	,	,	PUNCT
cblr-13004	363	14	issuers	issuer	NOUN
cblr-13004	363	15	could	could	AUX
cblr-13004	363	16	argue	argue	VERB
cblr-13004	363	17	that	that	SCONJ
cblr-13004	363	18	their	their	PRON
cblr-13004	363	19	original	original	ADJ
cblr-13004	363	20	statement	statement	NOUN
cblr-13004	363	21	was	be	AUX
cblr-13004	363	22	accurate	accurate	ADJ
cblr-13004	363	23	and	and	CCONJ
cblr-13004	363	24	not	not	PART
cblr-13004	363	25	misleading	mislead	VERB
cblr-13004	363	26	and	and	CCONJ
cblr-13004	363	27	that	that	SCONJ
cblr-13004	363	28	they	they	PRON
cblr-13004	363	29	simply	simply	ADV
cblr-13004	363	30	changed	change	VERB
cblr-13004	363	31	their	their	PRON
cblr-13004	363	32	mind	mind	NOUN
cblr-13004	363	33	in	in	ADP
cblr-13004	363	34	good	good	ADJ
cblr-13004	363	35	faith	faith	NOUN
cblr-13004	363	36	.	.	PUNCT
cblr-13004	364	1	unless	unless	SCONJ
cblr-13004	364	2	market	market	NOUN
cblr-13004	364	3	practice	practice	NOUN
cblr-13004	364	4	changes	change	NOUN
cblr-13004	364	5	,	,	PUNCT
cblr-13004	364	6	it	it	PRON
cblr-13004	364	7	seems	seem	VERB
cblr-13004	364	8	that	that	SCONJ
cblr-13004	364	9	this	this	DET
cblr-13004	364	10	issue	issue	NOUN
cblr-13004	364	11	could	could	AUX
cblr-13004	364	12	reduce	reduce	VERB
cblr-13004	364	13	the	the	DET
cblr-13004	364	14	effectiveness	effectiveness	NOUN
cblr-13004	364	15	of	of	ADP
cblr-13004	364	16	securities	security	NOUN
cblr-13004	364	17	liability	liability	NOUN
cblr-13004	364	18	in	in	ADP
cblr-13004	364	19	policing	police	VERB
cblr-13004	364	20	green	green	ADJ
cblr-13004	364	21	-	-	PUNCT
cblr-13004	364	22	bond	bond	NOUN
cblr-13004	364	23	quality	quality	NOUN
cblr-13004	364	24	.	.	PUNCT
cblr-13004	365	1	no	no	INTJ
cblr-13004	365	2	.	.	NOUN
cblr-13004	365	3	1	1	NUM
cblr-13004	365	4	]	]	X
cblr-13004	365	5	green	green	ADJ
cblr-13004	365	6	bond	bond	NOUN
cblr-13004	365	7	reporting	report	VERB
cblr-13004	365	8	225	225	NUM
cblr-13004	365	9	financial	financial	ADJ
cblr-13004	365	10	statements	statement	NOUN
cblr-13004	365	11	are	be	AUX
cblr-13004	365	12	audited,104	audited,104	NOUN
cblr-13004	365	13	and	and	CCONJ
cblr-13004	365	14	false	false	ADJ
cblr-13004	365	15	ones	one	NOUN
cblr-13004	365	16	give	give	VERB
cblr-13004	365	17	rise	rise	NOUN
cblr-13004	365	18	to	to	ADP
cblr-13004	365	19	securities	security	NOUN
cblr-13004	365	20	liability.105	liability.105	VERB
cblr-13004	365	21	similarly	similarly	ADV
cblr-13004	365	22	,	,	PUNCT
cblr-13004	365	23	the	the	DET
cblr-13004	365	24	use	use	NOUN
cblr-13004	365	25	of	of	ADP
cblr-13004	365	26	green	green	ADJ
cblr-13004	365	27	bond	bond	NOUN
cblr-13004	365	28	proceeds	proceed	NOUN
cblr-13004	365	29	could	could	AUX
cblr-13004	365	30	be	be	AUX
cblr-13004	365	31	checked	check	VERB
cblr-13004	365	32	,	,	PUNCT
cblr-13004	365	33	and	and	CCONJ
cblr-13004	365	34	misleading	mislead	VERB
cblr-13004	365	35	claims	claim	NOUN
cblr-13004	365	36	in	in	ADP
cblr-13004	365	37	that	that	DET
cblr-13004	365	38	regard	regard	NOUN
cblr-13004	365	39	could	could	AUX
cblr-13004	365	40	give	give	VERB
cblr-13004	365	41	rise	rise	NOUN
cblr-13004	365	42	to	to	ADP
cblr-13004	365	43	securities	security	NOUN
cblr-13004	365	44	liability	liability	NOUN
cblr-13004	365	45	.	.	PUNCT
cblr-13004	366	1	this	this	DET
cblr-13004	366	2	article	article	NOUN
cblr-13004	366	3	also	also	ADV
cblr-13004	366	4	complements	complement	VERB
cblr-13004	366	5	the	the	DET
cblr-13004	366	6	work	work	NOUN
cblr-13004	366	7	of	of	ADP
cblr-13004	366	8	curtis	curtis	PROPN
cblr-13004	366	9	,	,	PUNCT
cblr-13004	366	10	weidemaier	weidemaier	ADV
cblr-13004	366	11	,	,	PUNCT
cblr-13004	366	12	and	and	CCONJ
cblr-13004	366	13	gulati	gulati	PROPN
cblr-13004	366	14	in	in	ADP
cblr-13004	366	15	three	three	NUM
cblr-13004	366	16	respects	respect	NOUN
cblr-13004	366	17	.	.	PUNCT
cblr-13004	367	1	first	first	ADV
cblr-13004	367	2	,	,	PUNCT
cblr-13004	367	3	their	their	PRON
cblr-13004	367	4	finding	finding	NOUN
cblr-13004	367	5	that	that	SCONJ
cblr-13004	367	6	green	green	ADJ
cblr-13004	367	7	issuers	issuer	NOUN
cblr-13004	367	8	have	have	VERB
cblr-13004	367	9	only	only	ADV
cblr-13004	367	10	weak	weak	ADJ
cblr-13004	367	11	contract	contract	NOUN
cblr-13004	367	12	obligations	obligation	NOUN
cblr-13004	367	13	highlights	highlight	VERB
cblr-13004	367	14	the	the	DET
cblr-13004	367	15	importance	importance	NOUN
cblr-13004	367	16	of	of	ADP
cblr-13004	367	17	reputational	reputational	ADJ
cblr-13004	367	18	consequences	consequence	NOUN
cblr-13004	367	19	for	for	ADP
cblr-13004	367	20	green	green	ADJ
cblr-13004	367	21	default	default	NOUN
cblr-13004	367	22	.	.	PUNCT
cblr-13004	368	1	such	such	ADJ
cblr-13004	368	2	consequences	consequence	NOUN
cblr-13004	368	3	depend	depend	VERB
cblr-13004	368	4	on	on	ADP
cblr-13004	368	5	detection	detection	NOUN
cblr-13004	368	6	of	of	ADP
cblr-13004	368	7	default	default	NOUN
cblr-13004	368	8	,	,	PUNCT
cblr-13004	368	9	so	so	ADV
cblr-13004	368	10	post	post	ADJ
cblr-13004	368	11	-	-	ADJ
cblr-13004	368	12	issuance	issuance	ADJ
cblr-13004	368	13	review	review	NOUN
cblr-13004	368	14	is	be	AUX
cblr-13004	368	15	important	important	ADJ
cblr-13004	368	16	in	in	ADP
cblr-13004	368	17	bringing	bring	VERB
cblr-13004	368	18	them	they	PRON
cblr-13004	368	19	about	about	ADP
cblr-13004	368	20	.	.	PUNCT
cblr-13004	369	1	as	as	SCONJ
cblr-13004	369	2	the	the	DET
cblr-13004	369	3	three	three	NUM
cblr-13004	369	4	authors	author	NOUN
cblr-13004	369	5	note	note	VERB
cblr-13004	369	6	,	,	PUNCT
cblr-13004	369	7	“	"	PUNCT
cblr-13004	369	8	while	while	SCONJ
cblr-13004	369	9	the	the	DET
cblr-13004	369	10	quality	quality	NOUN
cblr-13004	369	11	of	of	ADP
cblr-13004	369	12	contractual	contractual	ADJ
cblr-13004	369	13	promises	promise	NOUN
cblr-13004	369	14	has	have	AUX
cblr-13004	369	15	declined	decline	VERB
cblr-13004	369	16	over	over	ADP
cblr-13004	369	17	time	time	NOUN
cblr-13004	369	18	,	,	PUNCT
cblr-13004	369	19	investors	investor	NOUN
cblr-13004	369	20	have	have	AUX
cblr-13004	369	21	been	be	AUX
cblr-13004	369	22	pushing	push	VERB
cblr-13004	369	23	for	for	ADP
cblr-13004	369	24	increasing	increase	VERB
cblr-13004	369	25	transparency	transparency	NOUN
cblr-13004	369	26	and	and	CCONJ
cblr-13004	369	27	disclosure	disclosure	NOUN
cblr-13004	369	28	[	[	X
cblr-13004	369	29	around	around	ADP
cblr-13004	369	30	use	use	NOUN
cblr-13004	369	31	of	of	ADP
cblr-13004	369	32	proceeds].”106	proceeds].”106	PRON
cblr-13004	369	33	even	even	ADV
cblr-13004	369	34	if	if	SCONJ
cblr-13004	369	35	investors	investor	NOUN
cblr-13004	369	36	are	be	AUX
cblr-13004	369	37	not	not	PART
cblr-13004	369	38	demanding	demand	VERB
cblr-13004	369	39	contractual	contractual	ADJ
cblr-13004	369	40	promises	promise	NOUN
cblr-13004	369	41	of	of	ADP
cblr-13004	369	42	greenness	greenness	NOUN
cblr-13004	369	43	,	,	PUNCT
cblr-13004	369	44	they	they	PRON
cblr-13004	369	45	do	do	AUX
cblr-13004	369	46	want	want	VERB
cblr-13004	369	47	assurance	assurance	NOUN
cblr-13004	369	48	that	that	PRON
cblr-13004	369	49	proceeds	proceed	NOUN
cblr-13004	369	50	are	be	AUX
cblr-13004	369	51	used	use	VERB
cblr-13004	369	52	as	as	SCONJ
cblr-13004	369	53	expected	expect	VERB
cblr-13004	369	54	.	.	PUNCT
cblr-13004	370	1	second	second	ADV
cblr-13004	370	2	,	,	PUNCT
cblr-13004	370	3	assuming	assume	VERB
cblr-13004	370	4	the	the	DET
cblr-13004	370	5	authors	author	NOUN
cblr-13004	370	6	are	be	AUX
cblr-13004	370	7	right	right	ADJ
cblr-13004	370	8	that	that	SCONJ
cblr-13004	370	9	the	the	DET
cblr-13004	370	10	green	green	ADJ
cblr-13004	370	11	bond	bond	NOUN
cblr-13004	370	12	market	market	NOUN
cblr-13004	370	13	does	do	AUX
cblr-13004	370	14	not	not	PART
cblr-13004	370	15	induce	induce	VERB
cblr-13004	370	16	new	new	ADJ
cblr-13004	370	17	green	green	ADJ
cblr-13004	370	18	investment	investment	NOUN
cblr-13004	370	19	at	at	ADP
cblr-13004	370	20	this	this	DET
cblr-13004	370	21	time	time	NOUN
cblr-13004	370	22	,	,	PUNCT
cblr-13004	370	23	better	well	ADJ
cblr-13004	370	24	information	information	NOUN
cblr-13004	370	25	about	about	ADP
cblr-13004	370	26	whether	whether	SCONJ
cblr-13004	370	27	issuers	issuer	NOUN
cblr-13004	370	28	follow	follow	VERB
cblr-13004	370	29	through	through	ADP
cblr-13004	370	30	is	be	AUX
cblr-13004	370	31	still	still	ADV
cblr-13004	370	32	desirable	desirable	ADJ
cblr-13004	370	33	.	.	PUNCT
cblr-13004	371	1	information	information	NOUN
cblr-13004	371	2	about	about	ADP
cblr-13004	371	3	green	green	ADJ
cblr-13004	371	4	default	default	NOUN
cblr-13004	371	5	protects	protect	VERB
cblr-13004	371	6	investors	investor	NOUN
cblr-13004	371	7	who	who	PRON
cblr-13004	371	8	seek	seek	VERB
cblr-13004	371	9	to	to	PART
cblr-13004	371	10	support	support	VERB
cblr-13004	371	11	green	green	PROPN
cblr-13004	371	12	projects,107	projects,107	PROPN
cblr-13004	371	13	and	and	CCONJ
cblr-13004	371	14	it	it	PRON
cblr-13004	371	15	may	may	AUX
cblr-13004	371	16	help	help	VERB
cblr-13004	371	17	develop	develop	VERB
cblr-13004	371	18	investor	investor	NOUN
cblr-13004	371	19	confidence	confidence	NOUN
cblr-13004	371	20	in	in	ADP
cblr-13004	371	21	the	the	DET
cblr-13004	371	22	market	market	NOUN
cblr-13004	371	23	to	to	ADP
cblr-13004	371	24	the	the	DET
cblr-13004	371	25	point	point	NOUN
cblr-13004	371	26	where	where	SCONJ
cblr-13004	371	27	104	104	NUM
cblr-13004	371	28	see	see	VERB
cblr-13004	371	29	exchange	exchange	NOUN
cblr-13004	371	30	act	act	NOUN
cblr-13004	371	31	reporting	reporting	NOUN
cblr-13004	371	32	and	and	CCONJ
cblr-13004	371	33	registration	registration	NOUN
cblr-13004	371	34	,	,	PUNCT
cblr-13004	371	35	sec	sec	PROPN
cblr-13004	371	36	,	,	PUNCT
cblr-13004	371	37	https://www.sec.gov/education/smallbusiness/goingpublic/exchangeactreporting	https://www.sec.gov/education/smallbusiness/goingpublic/exchangeactreporting	PROPN
cblr-13004	371	38	[	[	X
cblr-13004	371	39	https://perma.cc/ka5f-8duf	https://perma.cc/ka5f-8duf	X
cblr-13004	371	40	]	]	X
cblr-13004	371	41	(	(	PUNCT
cblr-13004	371	42	last	last	ADJ
cblr-13004	371	43	visited	visit	VERB
cblr-13004	371	44	feb	feb	PROPN
cblr-13004	371	45	.	.	PROPN
cblr-13004	371	46	24	24	NUM
cblr-13004	371	47	,	,	PUNCT
cblr-13004	371	48	2024	2024	NUM
cblr-13004	371	49	)	)	PUNCT
cblr-13004	371	50	.	.	PUNCT
cblr-13004	372	1	105	105	NUM
cblr-13004	372	2	see	see	VERB
cblr-13004	372	3	,	,	PUNCT
cblr-13004	372	4	e.g.	e.g.	ADV
cblr-13004	372	5	,	,	PUNCT
cblr-13004	372	6	in	in	ADP
cblr-13004	372	7	re	re	NOUN
cblr-13004	372	8	charter	charter	NOUN
cblr-13004	372	9	comms	comms	NOUN
cblr-13004	372	10	.	.	PUNCT
cblr-13004	373	1	sec	sec	PROPN
cblr-13004	373	2	.	.	PUNCT
cblr-13004	373	3	litig	litig	PROPN
cblr-13004	373	4	.	.	PUNCT
cblr-13004	374	1	,	,	PUNCT
cblr-13004	374	2	no	no	INTJ
cblr-13004	374	3	.	.	PUNCT
cblr-13004	375	1	mdl	mdl	PROPN
cblr-13004	375	2	1506	1506	NUM
cblr-13004	375	3	,	,	PUNCT
cblr-13004	375	4	4:02	4:02	NUM
cblr-13004	375	5	-	-	PUNCT
cblr-13004	375	6	cv1186	cv1186	PROPN
cblr-13004	375	7	cas	cas	PROPN
cblr-13004	375	8	,	,	PUNCT
cblr-13004	375	9	2004	2004	NUM
cblr-13004	375	10	wl	wl	NOUN
cblr-13004	375	11	3826761	3826761	NUM
cblr-13004	375	12	,	,	PUNCT
cblr-13004	375	13	at	at	ADP
cblr-13004	375	14	*	*	PROPN
cblr-13004	375	15	10	10	NUM
cblr-13004	375	16	,	,	PUNCT
cblr-13004	375	17	*	*	PROPN
cblr-13004	375	18	18	18	NUM
cblr-13004	375	19	(	(	PUNCT
cblr-13004	375	20	e.d	e.d	PROPN
cblr-13004	375	21	.	.	PROPN
cblr-13004	375	22	mo	mo	PROPN
cblr-13004	375	23	.	.	PROPN
cblr-13004	375	24	oct	oct	PROPN
cblr-13004	375	25	.	.	PROPN
cblr-13004	375	26	12	12	NUM
cblr-13004	375	27	,	,	PUNCT
cblr-13004	375	28	2004	2004	NUM
cblr-13004	375	29	)	)	PUNCT
cblr-13004	375	30	,	,	PUNCT
cblr-13004	375	31	aff’d	aff’d	VERB
cblr-13004	375	32	as	as	ADP
cblr-13004	375	33	to	to	PART
cblr-13004	375	34	separate	separate	ADJ
cblr-13004	375	35	issue	issue	NOUN
cblr-13004	375	36	,	,	PUNCT
cblr-13004	375	37	443	443	NUM
cblr-13004	375	38	f.3d	f.3d	NUM
cblr-13004	375	39	987	987	NUM
cblr-13004	375	40	(	(	PUNCT
cblr-13004	375	41	8th	8th	ADJ
cblr-13004	375	42	cir	cir	NOUN
cblr-13004	375	43	.	.	PUNCT
cblr-13004	375	44	2006	2006	NUM
cblr-13004	375	45	)	)	PUNCT
cblr-13004	375	46	,	,	PUNCT
cblr-13004	375	47	aff’d	aff’d	VERB
cblr-13004	375	48	as	as	ADP
cblr-13004	375	49	to	to	PART
cblr-13004	375	50	separate	separate	VERB
cblr-13004	375	51	issue	issue	NOUN
cblr-13004	375	52	sub	sub	NOUN
cblr-13004	375	53	nom	nom	PROPN
cblr-13004	375	54	,	,	PUNCT
cblr-13004	375	55	stoneridge	stoneridge	PROPN
cblr-13004	375	56	inv	inv	PROPN
cblr-13004	375	57	.	.	PUNCT
cblr-13004	376	1	partners	partner	NOUN
cblr-13004	376	2	,	,	PUNCT
cblr-13004	376	3	llc	llc	PROPN
cblr-13004	376	4	v.	v.	ADP
cblr-13004	376	5	scientific	scientific	PROPN
cblr-13004	376	6	-	-	PUNCT
cblr-13004	376	7	atlanta	atlanta	PROPN
cblr-13004	376	8	,	,	PUNCT
cblr-13004	376	9	inc	inc	PROPN
cblr-13004	376	10	.	.	PROPN
cblr-13004	376	11	,	,	PUNCT
cblr-13004	376	12	552	552	NUM
cblr-13004	376	13	u.s	u.s	PROPN
cblr-13004	376	14	.	.	PROPN
cblr-13004	376	15	148	148	NUM
cblr-13004	376	16	(	(	PUNCT
cblr-13004	376	17	2008	2008	NUM
cblr-13004	376	18	)	)	PUNCT
cblr-13004	376	19	(	(	PUNCT
cblr-13004	376	20	denying	deny	VERB
cblr-13004	376	21	motion	motion	NOUN
cblr-13004	376	22	to	to	PART
cblr-13004	376	23	dismiss	dismiss	VERB
cblr-13004	376	24	claims	claim	NOUN
cblr-13004	376	25	against	against	ADP
cblr-13004	376	26	arthur	arthur	PROPN
cblr-13004	376	27	andersen	andersen	PROPN
cblr-13004	376	28	based	base	VERB
cblr-13004	376	29	on	on	ADP
cblr-13004	376	30	allegation	allegation	NOUN
cblr-13004	376	31	that	that	SCONJ
cblr-13004	376	32	the	the	DET
cblr-13004	376	33	firm	firm	NOUN
cblr-13004	376	34	issued	issue	VERB
cblr-13004	376	35	false	false	ADJ
cblr-13004	376	36	and	and	CCONJ
cblr-13004	376	37	misleading	misleading	ADJ
cblr-13004	376	38	statements	statement	NOUN
cblr-13004	376	39	that	that	SCONJ
cblr-13004	376	40	charter	charter	NOUN
cblr-13004	376	41	’s	’s	PART
cblr-13004	376	42	financial	financial	ADJ
cblr-13004	376	43	statements	statement	NOUN
cblr-13004	376	44	conformed	conform	VERB
cblr-13004	376	45	to	to	PART
cblr-13004	376	46	generally	generally	ADV
cblr-13004	376	47	accepted	accept	VERB
cblr-13004	376	48	accounting	accounting	NOUN
cblr-13004	376	49	principles	principle	NOUN
cblr-13004	376	50	)	)	PUNCT
cblr-13004	376	51	.	.	PUNCT
cblr-13004	377	1	106	106	NUM
cblr-13004	377	2	curtis	curtis	PROPN
cblr-13004	377	3	et	et	PROPN
cblr-13004	377	4	al	al	PROPN
cblr-13004	377	5	.	.	PROPN
cblr-13004	377	6	,	,	PUNCT
cblr-13004	377	7	supra	supra	PROPN
cblr-13004	377	8	note	note	PROPN
cblr-13004	377	9	10	10	NUM
cblr-13004	377	10	,	,	PUNCT
cblr-13004	377	11	at	at	ADP
cblr-13004	377	12	171	171	NUM
cblr-13004	377	13	.	.	PUNCT
cblr-13004	378	1	107	107	NUM
cblr-13004	379	1	i	i	PRON
cblr-13004	379	2	d.	d.	PROPN
cblr-13004	379	3	at	at	ADP
cblr-13004	379	4	164	164	NUM
cblr-13004	379	5	(	(	PUNCT
cblr-13004	379	6	“	"	PUNCT
cblr-13004	379	7	given	give	VERB
cblr-13004	379	8	that	that	DET
cblr-13004	379	9	green	green	ADJ
cblr-13004	379	10	bonds	bond	NOUN
cblr-13004	379	11	are	be	AUX
cblr-13004	379	12	a	a	DET
cblr-13004	379	13	demand	demand	NOUN
cblr-13004	379	14	-	-	PUNCT
cblr-13004	379	15	driven	drive	VERB
cblr-13004	379	16	phenomenon	phenomenon	NOUN
cblr-13004	379	17	,	,	PUNCT
cblr-13004	379	18	it	it	PRON
cblr-13004	379	19	is	be	AUX
cblr-13004	379	20	also	also	ADV
cblr-13004	379	21	implausible	implausible	ADJ
cblr-13004	379	22	that	that	SCONJ
cblr-13004	379	23	green	green	ADJ
cblr-13004	379	24	bond	bond	NOUN
cblr-13004	379	25	investors	investor	NOUN
cblr-13004	379	26	are	be	AUX
cblr-13004	379	27	indifferent	indifferent	ADJ
cblr-13004	379	28	to	to	ADP
cblr-13004	379	29	the	the	DET
cblr-13004	379	30	‘	'	PUNCT
cblr-13004	379	31	greenness	greenness	NOUN
cblr-13004	379	32	’	'	PUNCT
cblr-13004	379	33	of	of	ADP
cblr-13004	379	34	the	the	DET
cblr-13004	379	35	bonds	bond	NOUN
cblr-13004	379	36	they	they	PRON
cblr-13004	379	37	purchase	purchase	VERB
cblr-13004	379	38	.	.	PUNCT
cblr-13004	379	39	”	"	PUNCT
cblr-13004	379	40	)	)	PUNCT
cblr-13004	379	41	.	.	PUNCT
cblr-13004	380	1	226	226	NUM
cblr-13004	380	2	columbia	columbia	PROPN
cblr-13004	380	3	business	business	NOUN
cblr-13004	380	4	law	law	PROPN
cblr-13004	380	5	review	review	NOUN
cblr-13004	380	6	[	[	X
cblr-13004	380	7	vol	vol	NOUN
cblr-13004	380	8	.	.	NOUN
cblr-13004	380	9	2024	2024	NUM
cblr-13004	380	10	a	a	DET
cblr-13004	380	11	persistent	persistent	ADJ
cblr-13004	380	12	greenium	greenium	NOUN
cblr-13004	380	13	does	do	AUX
cblr-13004	380	14	exist	exist	VERB
cblr-13004	380	15	and	and	CCONJ
cblr-13004	380	16	can	can	AUX
cblr-13004	380	17	induce	induce	VERB
cblr-13004	380	18	new	new	ADJ
cblr-13004	380	19	green	green	ADJ
cblr-13004	380	20	investment	investment	NOUN
cblr-13004	380	21	.	.	PUNCT
cblr-13004	381	1	finally	finally	ADV
cblr-13004	381	2	,	,	PUNCT
cblr-13004	381	3	curtis	curtis	PROPN
cblr-13004	381	4	,	,	PUNCT
cblr-13004	381	5	weidemaier	weidemaier	ADV
cblr-13004	381	6	,	,	PUNCT
cblr-13004	381	7	and	and	CCONJ
cblr-13004	381	8	gulati	gulati	PROPN
cblr-13004	381	9	present	present	ADJ
cblr-13004	381	10	proposals	proposal	NOUN
cblr-13004	381	11	to	to	PART
cblr-13004	381	12	promote	promote	VERB
cblr-13004	381	13	enforceability	enforceability	NOUN
cblr-13004	381	14	of	of	ADP
cblr-13004	381	15	green	green	ADJ
cblr-13004	381	16	promises	promise	NOUN
cblr-13004	381	17	.	.	PUNCT
cblr-13004	382	1	enforcement	enforcement	NOUN
cblr-13004	382	2	of	of	ADP
cblr-13004	382	3	a	a	DET
cblr-13004	382	4	broken	break	VERB
cblr-13004	382	5	promise	promise	NOUN
cblr-13004	382	6	requires	require	VERB
cblr-13004	382	7	detection	detection	NOUN
cblr-13004	382	8	of	of	ADP
cblr-13004	382	9	breach	breach	NOUN
cblr-13004	382	10	,	,	PUNCT
cblr-13004	382	11	and	and	CCONJ
cblr-13004	382	12	improved	improve	VERB
cblr-13004	382	13	post	post	ADJ
cblr-13004	382	14	-	-	ADJ
cblr-13004	382	15	issuance	issuance	ADJ
cblr-13004	382	16	disclosure	disclosure	NOUN
cblr-13004	382	17	should	should	AUX
cblr-13004	382	18	promote	promote	VERB
cblr-13004	382	19	such	such	ADJ
cblr-13004	382	20	detection	detection	NOUN
cblr-13004	382	21	.	.	PUNCT
cblr-13004	383	1	gilotta	gilotta	NOUN
cblr-13004	383	2	argues	argue	VERB
cblr-13004	383	3	that	that	SCONJ
cblr-13004	383	4	post	post	ADJ
cblr-13004	383	5	-	-	ADJ
cblr-13004	383	6	issuance	issuance	ADJ
cblr-13004	383	7	verification	verification	NOUN
cblr-13004	383	8	is	be	AUX
cblr-13004	383	9	an	an	DET
cblr-13004	383	10	important	important	ADJ
cblr-13004	383	11	mechanism	mechanism	NOUN
cblr-13004	383	12	for	for	ADP
cblr-13004	383	13	assuring	assure	VERB
cblr-13004	383	14	that	that	SCONJ
cblr-13004	383	15	green	green	ADJ
cblr-13004	383	16	bonds	bond	NOUN
cblr-13004	383	17	are	be	AUX
cblr-13004	383	18	green	green	ADJ
cblr-13004	383	19	without	without	ADP
cblr-13004	383	20	going	go	VERB
cblr-13004	383	21	into	into	ADP
cblr-13004	383	22	detail	detail	NOUN
cblr-13004	383	23	on	on	ADP
cblr-13004	383	24	the	the	DET
cblr-13004	383	25	subject.108	subject.108	NOUN
cblr-13004	383	26	this	this	DET
cblr-13004	383	27	article	article	NOUN
cblr-13004	383	28	agrees	agree	VERB
cblr-13004	383	29	with	with	ADP
cblr-13004	383	30	gilotta	gilotta	NOUN
cblr-13004	383	31	’s	’s	PART
cblr-13004	383	32	point	point	NOUN
cblr-13004	383	33	and	and	CCONJ
cblr-13004	383	34	complements	complement	VERB
cblr-13004	383	35	it	it	PRON
cblr-13004	383	36	by	by	ADP
cblr-13004	383	37	arguing	argue	VERB
cblr-13004	383	38	that	that	SCONJ
cblr-13004	383	39	postissuance	postissuance	NOUN
cblr-13004	383	40	verification	verification	NOUN
cblr-13004	383	41	can	can	AUX
cblr-13004	383	42	be	be	AUX
cblr-13004	383	43	further	far	ADV
cblr-13004	383	44	improved.109	improved.109	PROPN
cblr-13004	383	45	b.	b.	PROPN
cblr-13004	383	46	green	green	PROPN
cblr-13004	383	47	bond	bond	PROPN
cblr-13004	383	48	verification	verification	NOUN
cblr-13004	383	49	and	and	CCONJ
cblr-13004	383	50	securities	security	NOUN
cblr-13004	383	51	gatekeeping	gatekeeping	NOUN
cblr-13004	383	52	as	as	ADP
cblr-13004	383	53	rose	rise	VERB
cblr-13004	383	54	has	have	AUX
cblr-13004	383	55	pointed	point	VERB
cblr-13004	383	56	out	out	ADP
cblr-13004	383	57	,	,	PUNCT
cblr-13004	383	58	the	the	DET
cblr-13004	383	59	green	green	ADJ
cblr-13004	383	60	-	-	PUNCT
cblr-13004	383	61	bond	bond	NOUN
cblr-13004	383	62	ecosystem	ecosystem	NOUN
cblr-13004	383	63	makes	make	VERB
cblr-13004	383	64	use	use	NOUN
cblr-13004	383	65	of	of	ADP
cblr-13004	383	66	several	several	ADJ
cblr-13004	383	67	different	different	ADJ
cblr-13004	383	68	types	type	NOUN
cblr-13004	383	69	of	of	ADP
cblr-13004	383	70	green	green	ADJ
cblr-13004	383	71	verification.110	verification.110	ADJ
cblr-13004	383	72	pre	pre	ADJ
cblr-13004	383	73	-	-	ADJ
cblr-13004	383	74	issuance	issuance	ADJ
cblr-13004	383	75	second	second	ADJ
cblr-13004	383	76	-	-	PUNCT
cblr-13004	383	77	party	party	NOUN
cblr-13004	383	78	opinions	opinion	NOUN
cblr-13004	383	79	,	,	PUNCT
cblr-13004	383	80	typically	typically	ADV
cblr-13004	383	81	issued	issue	VERB
cblr-13004	383	82	by	by	ADP
cblr-13004	383	83	specialized	specialized	ADJ
cblr-13004	383	84	green	green	ADJ
cblr-13004	383	85	-	-	PUNCT
cblr-13004	383	86	finance	finance	NOUN
cblr-13004	383	87	firms	firm	NOUN
cblr-13004	383	88	,	,	PUNCT
cblr-13004	383	89	are	be	AUX
cblr-13004	383	90	the	the	DET
cblr-13004	383	91	type	type	NOUN
cblr-13004	383	92	that	that	PRON
cblr-13004	383	93	has	have	AUX
cblr-13004	383	94	attracted	attract	VERB
cblr-13004	383	95	the	the	DET
cblr-13004	383	96	most	most	ADV
cblr-13004	383	97	scholarly	scholarly	ADJ
cblr-13004	383	98	attention.111	attention.111	ADJ
cblr-13004	383	99	when	when	SCONJ
cblr-13004	383	100	authors	author	NOUN
cblr-13004	383	101	have	have	AUX
cblr-13004	383	102	drawn	draw	VERB
cblr-13004	383	103	analogies	analogy	NOUN
cblr-13004	383	104	between	between	ADP
cblr-13004	383	105	green	green	ADJ
cblr-13004	383	106	-	-	PUNCT
cblr-13004	383	107	bond	bond	NOUN
cblr-13004	383	108	verification	verification	NOUN
cblr-13004	383	109	and	and	CCONJ
cblr-13004	383	110	other	other	ADJ
cblr-13004	383	111	types	type	NOUN
cblr-13004	383	112	of	of	ADP
cblr-13004	383	113	securities	security	NOUN
cblr-13004	383	114	gatekeeping	gatekeepe	VERB
cblr-13004	383	115	,	,	PUNCT
cblr-13004	383	116	they	they	PRON
cblr-13004	383	117	have	have	AUX
cblr-13004	383	118	compared	compare	VERB
cblr-13004	383	119	green	green	ADJ
cblr-13004	383	120	-	-	PUNCT
cblr-13004	383	121	bond	bond	NOUN
cblr-13004	383	122	verification	verification	NOUN
cblr-13004	383	123	to	to	ADP
cblr-13004	383	124	credit	credit	NOUN
cblr-13004	383	125	rating.112	rating.112	VERB
cblr-13004	383	126	the	the	DET
cblr-13004	383	127	analogy	analogy	NOUN
cblr-13004	383	128	makes	make	VERB
cblr-13004	383	129	sense	sense	NOUN
cblr-13004	383	130	in	in	ADP
cblr-13004	383	131	that	that	DET
cblr-13004	383	132	credit	credit	NOUN
cblr-13004	383	133	ratings	rating	NOUN
cblr-13004	383	134	and	and	CCONJ
cblr-13004	383	135	pre	pre	ADJ
cblr-13004	383	136	-	-	ADJ
cblr-13004	383	137	issuance	issuance	ADJ
cblr-13004	383	138	green	green	ADJ
cblr-13004	383	139	-	-	PUNCT
cblr-13004	383	140	bond	bond	NOUN
cblr-13004	383	141	verification	verification	NOUN
cblr-13004	383	142	are	be	AUX
cblr-13004	383	143	both	both	DET
cblr-13004	383	144	types	type	NOUN
cblr-13004	383	145	of	of	ADP
cblr-13004	383	146	pre	pre	ADJ
cblr-13004	383	147	-	-	ADJ
cblr-13004	383	148	issuance	issuance	ADJ
cblr-13004	383	149	third	third	ADJ
cblr-13004	383	150	-	-	PUNCT
cblr-13004	383	151	party	party	NOUN
cblr-13004	383	152	certification.113	certification.113	NOUN
cblr-13004	383	153	this	this	DET
cblr-13004	383	154	section	section	NOUN
cblr-13004	383	155	points	point	VERB
cblr-13004	383	156	108	108	NUM
cblr-13004	383	157	see	see	NOUN
cblr-13004	383	158	supra	supra	PROPN
cblr-13004	383	159	notes	note	VERB
cblr-13004	383	160	93–96	93–96	NUM
cblr-13004	383	161	and	and	CCONJ
cblr-13004	383	162	accompanying	accompany	VERB
cblr-13004	383	163	text	text	NOUN
cblr-13004	383	164	.	.	PUNCT
cblr-13004	384	1	109	109	NUM
cblr-13004	384	2	see	see	NOUN
cblr-13004	384	3	discussion	discussion	NOUN
cblr-13004	384	4	infra	infra	NOUN
cblr-13004	384	5	part	part	NOUN
cblr-13004	384	6	v.	v.	ADP
cblr-13004	384	7	110	110	NUM
cblr-13004	384	8	see	see	NOUN
cblr-13004	384	9	rose	rise	VERB
cblr-13004	384	10	,	,	PUNCT
cblr-13004	384	11	verification	verification	NOUN
cblr-13004	384	12	,	,	PUNCT
cblr-13004	384	13	supra	supra	PROPN
cblr-13004	384	14	note	note	NOUN
cblr-13004	384	15	9	9	NUM
cblr-13004	384	16	,	,	PUNCT
cblr-13004	384	17	at	at	ADP
cblr-13004	384	18	1036–43	1036–43	NUM
cblr-13004	384	19	.	.	PUNCT
cblr-13004	384	20	111	111	NUM
cblr-13004	384	21	see	see	NOUN
cblr-13004	384	22	discussion	discussion	NOUN
cblr-13004	384	23	supra	supra	PROPN
cblr-13004	384	24	section	section	PROPN
cblr-13004	384	25	ii.b.1	ii.b.1	PROPN
cblr-13004	384	26	.	.	PUNCT
cblr-13004	385	1	112	112	NUM
cblr-13004	385	2	see	see	VERB
cblr-13004	385	3	,	,	PUNCT
cblr-13004	385	4	e.g.	e.g.	ADV
cblr-13004	385	5	,	,	PUNCT
cblr-13004	385	6	rose	rise	VERB
cblr-13004	385	7	,	,	PUNCT
cblr-13004	385	8	verification	verification	NOUN
cblr-13004	385	9	,	,	PUNCT
cblr-13004	385	10	supra	supra	PROPN
cblr-13004	385	11	note	note	NOUN
cblr-13004	385	12	9	9	NUM
cblr-13004	385	13	,	,	PUNCT
cblr-13004	385	14	at	at	ADP
cblr-13004	385	15	1021	1021	NUM
cblr-13004	385	16	(	(	PUNCT
cblr-13004	385	17	describing	describe	VERB
cblr-13004	385	18	credit	credit	NOUN
cblr-13004	385	19	rating	rating	NOUN
cblr-13004	385	20	agencies	agency	NOUN
cblr-13004	385	21	as	as	ADP
cblr-13004	385	22	“	"	PUNCT
cblr-13004	385	23	the	the	DET
cblr-13004	385	24	closest	close	ADJ
cblr-13004	385	25	analog	analog	NOUN
cblr-13004	385	26	to	to	ADP
cblr-13004	385	27	sustainability	sustainability	NOUN
cblr-13004	385	28	verifiers	verifier	NOUN
cblr-13004	385	29	”	"	PUNCT
cblr-13004	385	30	)	)	PUNCT
cblr-13004	385	31	;	;	PUNCT
cblr-13004	385	32	rose	rise	VERB
cblr-13004	385	33	,	,	PUNCT
cblr-13004	385	34	certifying	certifying	NOUN
cblr-13004	385	35	,	,	PUNCT
cblr-13004	385	36	supra	supra	ADJ
cblr-13004	385	37	note	note	NOUN
cblr-13004	385	38	9	9	NUM
cblr-13004	385	39	,	,	PUNCT
cblr-13004	385	40	at	at	ADP
cblr-13004	385	41	70–71	70–71	NOUN
cblr-13004	385	42	(	(	PUNCT
cblr-13004	385	43	stating	state	VERB
cblr-13004	385	44	that	that	SCONJ
cblr-13004	385	45	“	"	PUNCT
cblr-13004	385	46	the	the	DET
cblr-13004	385	47	verifier	verifier	NOUN
cblr-13004	385	48	relationship	relationship	NOUN
cblr-13004	385	49	is	be	AUX
cblr-13004	385	50	not	not	PART
cblr-13004	385	51	unlike	unlike	ADP
cblr-13004	385	52	the	the	DET
cblr-13004	385	53	relationship	relationship	NOUN
cblr-13004	385	54	of	of	ADP
cblr-13004	385	55	credit	credit	NOUN
cblr-13004	385	56	ratings	rating	NOUN
cblr-13004	385	57	agencies	agency	NOUN
cblr-13004	385	58	to	to	ADP
cblr-13004	385	59	issuers	issuer	NOUN
cblr-13004	385	60	”	"	PUNCT
cblr-13004	385	61	)	)	PUNCT
cblr-13004	385	62	;	;	PUNCT
cblr-13004	386	1	banahan	banahan	PROPN
cblr-13004	386	2	,	,	PUNCT
cblr-13004	386	3	supra	supra	PROPN
cblr-13004	386	4	note	note	PROPN
cblr-13004	386	5	8	8	NUM
cblr-13004	386	6	,	,	PUNCT
cblr-13004	386	7	at	at	ADP
cblr-13004	386	8	850–55	850–55	NUM
cblr-13004	386	9	(	(	PUNCT
cblr-13004	386	10	arguing	argue	VERB
cblr-13004	386	11	that	that	SCONJ
cblr-13004	386	12	“	"	PUNCT
cblr-13004	386	13	[	[	X
cblr-13004	386	14	t]he	t]he	ADV
cblr-13004	386	15	similarities	similarity	NOUN
cblr-13004	386	16	between	between	ADP
cblr-13004	386	17	credit	credit	NOUN
cblr-13004	386	18	rating	rating	NOUN
cblr-13004	386	19	agencies	agency	NOUN
cblr-13004	386	20	and	and	CCONJ
cblr-13004	386	21	green	green	ADJ
cblr-13004	386	22	bond	bond	NOUN
cblr-13004	386	23	verifiers	verifier	NOUN
cblr-13004	386	24	underscore	underscore	VERB
cblr-13004	386	25	the	the	DET
cblr-13004	386	26	importance	importance	NOUN
cblr-13004	386	27	of	of	ADP
cblr-13004	386	28	ethical	ethical	ADJ
cblr-13004	386	29	rules	rule	NOUN
cblr-13004	386	30	and	and	CCONJ
cblr-13004	386	31	processes	process	NOUN
cblr-13004	386	32	needed	need	VERB
cblr-13004	386	33	to	to	PART
cblr-13004	386	34	improve	improve	VERB
cblr-13004	386	35	the	the	DET
cblr-13004	386	36	reliability	reliability	NOUN
cblr-13004	386	37	of	of	ADP
cblr-13004	386	38	these	these	DET
cblr-13004	386	39	financial	financial	ADJ
cblr-13004	386	40	offerings	offering	NOUN
cblr-13004	386	41	”	"	PUNCT
cblr-13004	386	42	)	)	PUNCT
cblr-13004	386	43	.	.	PUNCT
cblr-13004	387	1	113	113	NUM
cblr-13004	387	2	see	see	VERB
cblr-13004	387	3	rose	rise	VERB
cblr-13004	387	4	,	,	PUNCT
cblr-13004	387	5	verification	verification	NOUN
cblr-13004	387	6	,	,	PUNCT
cblr-13004	387	7	supra	supra	PROPN
cblr-13004	387	8	note	note	NOUN
cblr-13004	387	9	9	9	NUM
cblr-13004	387	10	,	,	PUNCT
cblr-13004	387	11	at	at	ADP
cblr-13004	387	12	1055–57	1055–57	NUM
cblr-13004	387	13	;	;	PUNCT
cblr-13004	387	14	banahan	banahan	PROPN
cblr-13004	387	15	,	,	PUNCT
cblr-13004	387	16	supra	supra	PROPN
cblr-13004	387	17	note	note	PROPN
cblr-13004	387	18	8	8	NUM
cblr-13004	387	19	,	,	PUNCT
cblr-13004	387	20	at	at	ADP
cblr-13004	387	21	850	850	NUM
cblr-13004	387	22	(	(	PUNCT
cblr-13004	387	23	“	"	PUNCT
cblr-13004	387	24	[	[	X
cblr-13004	387	25	g]reen	g]reen	ADP
cblr-13004	387	26	bond	bond	NOUN
cblr-13004	387	27	certifiers	certifier	NOUN
cblr-13004	387	28	and	and	CCONJ
cblr-13004	387	29	credit	credit	NOUN
cblr-13004	387	30	agencies	agency	NOUN
cblr-13004	387	31	both	both	PRON
cblr-13004	387	32	function	function	VERB
cblr-13004	387	33	as	as	ADP
cblr-13004	387	34	no	no	NOUN
cblr-13004	387	35	.	.	NOUN
cblr-13004	387	36	1	1	NUM
cblr-13004	387	37	]	]	X
cblr-13004	387	38	green	green	ADJ
cblr-13004	387	39	bond	bond	NOUN
cblr-13004	387	40	reporting	report	VERB
cblr-13004	387	41	227	227	NUM
cblr-13004	387	42	out	out	ADP
cblr-13004	387	43	that	that	SCONJ
cblr-13004	387	44	there	there	PRON
cblr-13004	387	45	are	be	VERB
cblr-13004	387	46	some	some	DET
cblr-13004	387	47	limits	limit	NOUN
cblr-13004	387	48	to	to	ADP
cblr-13004	387	49	the	the	DET
cblr-13004	387	50	analogy	analogy	NOUN
cblr-13004	387	51	on	on	ADP
cblr-13004	387	52	its	its	PRON
cblr-13004	387	53	own	own	ADJ
cblr-13004	387	54	terms	term	NOUN
cblr-13004	387	55	and	and	CCONJ
cblr-13004	387	56	that	that	SCONJ
cblr-13004	387	57	it	it	PRON
cblr-13004	387	58	has	have	VERB
cblr-13004	387	59	even	even	ADV
cblr-13004	387	60	more	more	ADJ
cblr-13004	387	61	limited	limited	ADJ
cblr-13004	387	62	application	application	NOUN
cblr-13004	387	63	to	to	ADP
cblr-13004	387	64	the	the	DET
cblr-13004	387	65	subject	subject	NOUN
cblr-13004	387	66	of	of	ADP
cblr-13004	387	67	this	this	DET
cblr-13004	387	68	paper	paper	NOUN
cblr-13004	387	69	,	,	PUNCT
cblr-13004	387	70	post	post	ADJ
cblr-13004	387	71	-	-	ADJ
cblr-13004	387	72	issuance	issuance	ADJ
cblr-13004	387	73	reporting	reporting	NOUN
cblr-13004	387	74	and	and	CCONJ
cblr-13004	387	75	certification	certification	NOUN
cblr-13004	387	76	.	.	PUNCT
cblr-13004	388	1	as	as	SCONJ
cblr-13004	388	2	professor	professor	PROPN
cblr-13004	388	3	frank	frank	PROPN
cblr-13004	388	4	partnoy	partnoy	PROPN
cblr-13004	388	5	has	have	AUX
cblr-13004	388	6	pointed	point	VERB
cblr-13004	388	7	out	out	ADP
cblr-13004	388	8	,	,	PUNCT
cblr-13004	388	9	credit	credit	NOUN
cblr-13004	388	10	rating	rating	NOUN
cblr-13004	388	11	agencies	agency	NOUN
cblr-13004	388	12	are	be	AUX
cblr-13004	388	13	“	"	PUNCT
cblr-13004	388	14	not	not	PART
cblr-13004	388	15	like	like	ADP
cblr-13004	388	16	other	other	ADJ
cblr-13004	388	17	gatekeepers	gatekeeper	NOUN
cblr-13004	388	18	,	,	PUNCT
cblr-13004	388	19	”	"	PUNCT
cblr-13004	388	20	such	such	ADJ
cblr-13004	388	21	as	as	ADP
cblr-13004	388	22	lawyers	lawyer	NOUN
cblr-13004	388	23	and	and	CCONJ
cblr-13004	388	24	accountants.114	accountants.114	PROPN
cblr-13004	388	25	partnoy	partnoy	PROPN
cblr-13004	388	26	’s	’s	PART
cblr-13004	388	27	observation	observation	NOUN
cblr-13004	388	28	is	be	AUX
cblr-13004	388	29	relevant	relevant	ADJ
cblr-13004	388	30	here	here	ADV
cblr-13004	388	31	because	because	SCONJ
cblr-13004	388	32	pre	pre	ADJ
cblr-13004	388	33	-	-	ADJ
cblr-13004	388	34	issuance	issuance	ADJ
cblr-13004	388	35	green	green	ADJ
cblr-13004	388	36	-	-	PUNCT
cblr-13004	388	37	bond	bond	NOUN
cblr-13004	388	38	opinions	opinion	NOUN
cblr-13004	388	39	are	be	AUX
cblr-13004	388	40	likewise	likewise	ADV
cblr-13004	388	41	unique	unique	ADJ
cblr-13004	388	42	,	,	PUNCT
cblr-13004	388	43	and	and	CCONJ
cblr-13004	388	44	what	what	PRON
cblr-13004	388	45	they	they	PRON
cblr-13004	388	46	express	express	VERB
cblr-13004	388	47	is	be	AUX
cblr-13004	388	48	fairly	fairly	ADV
cblr-13004	388	49	different	different	ADJ
cblr-13004	388	50	from	from	ADP
cblr-13004	388	51	what	what	PRON
cblr-13004	388	52	credit	credit	NOUN
cblr-13004	388	53	ratings	rating	NOUN
cblr-13004	388	54	do	do	AUX
cblr-13004	388	55	.	.	PUNCT
cblr-13004	389	1	the	the	DET
cblr-13004	389	2	critical	critical	ADJ
cblr-13004	389	3	issues	issue	NOUN
cblr-13004	389	4	for	for	ADP
cblr-13004	389	5	green	green	ADJ
cblr-13004	389	6	-	-	PUNCT
cblr-13004	389	7	bond	bond	NOUN
cblr-13004	389	8	pre	pre	ADJ
cblr-13004	389	9	-	-	ADJ
cblr-13004	389	10	issuance	issuance	ADJ
cblr-13004	389	11	opinions	opinion	NOUN
cblr-13004	389	12	appear	appear	VERB
cblr-13004	389	13	to	to	PART
cblr-13004	389	14	be	be	AUX
cblr-13004	389	15	(	(	PUNCT
cblr-13004	389	16	1	1	X
cblr-13004	389	17	)	)	PUNCT
cblr-13004	389	18	whether	whether	SCONJ
cblr-13004	389	19	the	the	DET
cblr-13004	389	20	intended	intend	VERB
cblr-13004	389	21	use	use	NOUN
cblr-13004	389	22	of	of	ADP
cblr-13004	389	23	the	the	DET
cblr-13004	389	24	bond	bond	NOUN
cblr-13004	389	25	proceeds	proceed	NOUN
cblr-13004	389	26	is	be	AUX
cblr-13004	389	27	“	"	PUNCT
cblr-13004	389	28	green	green	ADJ
cblr-13004	389	29	”	"	PUNCT
cblr-13004	389	30	according	accord	VERB
cblr-13004	389	31	to	to	ADP
cblr-13004	389	32	a	a	DET
cblr-13004	389	33	particular	particular	ADJ
cblr-13004	389	34	framework	framework	NOUN
cblr-13004	389	35	’s	’s	PART
cblr-13004	389	36	definition	definition	NOUN
cblr-13004	389	37	of	of	ADP
cblr-13004	389	38	“	"	PUNCT
cblr-13004	389	39	green	green	ADJ
cblr-13004	389	40	,	,	PUNCT
cblr-13004	389	41	”	"	PUNCT
cblr-13004	389	42	and	and	CCONJ
cblr-13004	389	43	(	(	PUNCT
cblr-13004	389	44	2	2	X
cblr-13004	389	45	)	)	PUNCT
cblr-13004	389	46	whether	whether	SCONJ
cblr-13004	389	47	the	the	DET
cblr-13004	389	48	issuer	issuer	NOUN
cblr-13004	389	49	has	have	VERB
cblr-13004	389	50	processes	process	NOUN
cblr-13004	389	51	in	in	ADP
cblr-13004	389	52	place	place	NOUN
cblr-13004	389	53	that	that	PRON
cblr-13004	389	54	give	give	VERB
cblr-13004	389	55	some	some	DET
cblr-13004	389	56	assurance	assurance	NOUN
cblr-13004	389	57	that	that	SCONJ
cblr-13004	389	58	the	the	DET
cblr-13004	389	59	proceeds	proceed	NOUN
cblr-13004	389	60	will	will	AUX
cblr-13004	389	61	actually	actually	ADV
cblr-13004	389	62	be	be	AUX
cblr-13004	389	63	used	use	VERB
cblr-13004	389	64	that	that	DET
cblr-13004	389	65	way.115	way.115	NOUN
cblr-13004	389	66	the	the	DET
cblr-13004	389	67	first	first	ADJ
cblr-13004	389	68	seems	seem	VERB
cblr-13004	389	69	akin	akin	ADJ
cblr-13004	389	70	to	to	ADP
cblr-13004	389	71	a	a	DET
cblr-13004	389	72	legal	legal	ADJ
cblr-13004	389	73	opinion,116	opinion,116	NOUN
cblr-13004	389	74	information	information	NOUN
cblr-13004	389	75	intermediaries	intermediary	NOUN
cblr-13004	389	76	between	between	ADP
cblr-13004	389	77	issuers	issuer	NOUN
cblr-13004	389	78	and	and	CCONJ
cblr-13004	389	79	investors	investor	NOUN
cblr-13004	389	80	.	.	PUNCT
cblr-13004	389	81	”	"	PUNCT
cblr-13004	389	82	)	)	PUNCT
cblr-13004	389	83	.	.	PUNCT
cblr-13004	390	1	on	on	ADP
cblr-13004	390	2	third	third	ADJ
cblr-13004	390	3	-	-	PUNCT
cblr-13004	390	4	party	party	NOUN
cblr-13004	390	5	certification	certification	NOUN
cblr-13004	390	6	generally	generally	ADV
cblr-13004	390	7	,	,	PUNCT
cblr-13004	390	8	see	see	VERB
cblr-13004	390	9	jonathan	jonathan	PROPN
cblr-13004	390	10	m.	m.	PROPN
cblr-13004	390	11	barnett	barnett	PROPN
cblr-13004	390	12	,	,	PUNCT
cblr-13004	390	13	the	the	DET
cblr-13004	390	14	certification	certification	NOUN
cblr-13004	390	15	paradox	paradox	NOUN
cblr-13004	390	16	,	,	PUNCT
cblr-13004	390	17	in	in	ADP
cblr-13004	390	18	the	the	DET
cblr-13004	390	19	cambridge	cambridge	PROPN
cblr-13004	390	20	handbook	handbook	PROPN
cblr-13004	390	21	of	of	ADP
cblr-13004	390	22	technical	technical	ADJ
cblr-13004	390	23	standardization	standardization	NOUN
cblr-13004	390	24	law	law	NOUN
cblr-13004	390	25	252	252	NUM
cblr-13004	390	26	,	,	PUNCT
cblr-13004	390	27	252–268	252–268	NUM
cblr-13004	390	28	(	(	PUNCT
cblr-13004	390	29	jorge	jorge	PROPN
cblr-13004	390	30	l.	l.	PROPN
cblr-13004	390	31	contreras	contreras	PROPN
cblr-13004	390	32	ed	ed	PROPN
cblr-13004	390	33	.	.	PROPN
cblr-13004	390	34	,	,	PUNCT
cblr-13004	390	35	2019	2019	NUM
cblr-13004	390	36	)	)	PUNCT
cblr-13004	390	37	.	.	PUNCT
cblr-13004	391	1	114	114	NUM
cblr-13004	391	2	see	see	VERB
cblr-13004	391	3	frank	frank	PROPN
cblr-13004	391	4	partnoy	partnoy	ADJ
cblr-13004	391	5	,	,	PUNCT
cblr-13004	391	6	how	how	SCONJ
cblr-13004	391	7	and	and	CCONJ
cblr-13004	391	8	why	why	SCONJ
cblr-13004	391	9	credit	credit	NOUN
cblr-13004	391	10	rating	rating	NOUN
cblr-13004	391	11	agencies	agency	NOUN
cblr-13004	391	12	are	be	AUX
cblr-13004	391	13	not	not	PART
cblr-13004	391	14	like	like	ADP
cblr-13004	391	15	other	other	ADJ
cblr-13004	391	16	gatekeepers	gatekeeper	NOUN
cblr-13004	391	17	,	,	PUNCT
cblr-13004	391	18	in	in	ADP
cblr-13004	391	19	financial	financial	ADJ
cblr-13004	391	20	gatekeepers	gatekeeper	NOUN
cblr-13004	391	21	:	:	PUNCT
cblr-13004	391	22	can	can	AUX
cblr-13004	391	23	they	they	PRON
cblr-13004	391	24	protect	protect	VERB
cblr-13004	391	25	investors	investor	NOUN
cblr-13004	391	26	?	?	PUNCT
cblr-13004	392	1	59	59	NUM
cblr-13004	392	2	,	,	PUNCT
cblr-13004	392	3	81–85	81–85	NUM
cblr-13004	392	4	(	(	PUNCT
cblr-13004	392	5	yasuyuki	yasuyuki	PROPN
cblr-13004	392	6	fuchita	fuchita	PROPN
cblr-13004	392	7	&	&	CCONJ
cblr-13004	392	8	robert	robert	PROPN
cblr-13004	392	9	e.	e.	PROPN
cblr-13004	392	10	litan	litan	PROPN
cblr-13004	392	11	eds	eds	PROPN
cblr-13004	392	12	.	.	PROPN
cblr-13004	392	13	,	,	PUNCT
cblr-13004	392	14	2006	2006	NUM
cblr-13004	392	15	)	)	PUNCT
cblr-13004	392	16	.	.	PUNCT
cblr-13004	393	1	115	115	NUM
cblr-13004	394	1	the	the	DET
cblr-13004	394	2	icma	icma	PROPN
cblr-13004	394	3	green	green	ADJ
cblr-13004	394	4	bond	bond	NOUN
cblr-13004	394	5	principles	principle	NOUN
cblr-13004	394	6	recommend	recommend	VERB
cblr-13004	394	7	“	"	PUNCT
cblr-13004	394	8	that	that	SCONJ
cblr-13004	394	9	issuers	issuer	NOUN
cblr-13004	394	10	appoint	appoint	NOUN
cblr-13004	394	11	(	(	PUNCT
cblr-13004	394	12	an	an	PRON
cblr-13004	394	13	)	)	PUNCT
cblr-13004	394	14	external	external	ADJ
cblr-13004	394	15	review	review	NOUN
cblr-13004	394	16	provider(s	provider(s	NOUN
cblr-13004	394	17	)	)	PUNCT
cblr-13004	394	18	to	to	PART
cblr-13004	394	19	assess	assess	VERB
cblr-13004	394	20	through	through	ADP
cblr-13004	394	21	a	a	DET
cblr-13004	394	22	pre	pre	ADJ
cblr-13004	394	23	-	-	ADJ
cblr-13004	394	24	issuance	issuance	ADJ
cblr-13004	394	25	external	external	ADJ
cblr-13004	394	26	review	review	NOUN
cblr-13004	394	27	the	the	DET
cblr-13004	394	28	alignment	alignment	NOUN
cblr-13004	394	29	of	of	ADP
cblr-13004	394	30	their	their	PRON
cblr-13004	394	31	green	green	ADJ
cblr-13004	394	32	bond	bond	NOUN
cblr-13004	394	33	or	or	CCONJ
cblr-13004	394	34	green	green	ADJ
cblr-13004	394	35	bond	bond	NOUN
cblr-13004	394	36	programme	programme	NOUN
cblr-13004	394	37	and/or	and/or	CCONJ
cblr-13004	394	38	framework	framework	NOUN
cblr-13004	394	39	with	with	ADP
cblr-13004	394	40	the	the	DET
cblr-13004	394	41	four	four	NUM
cblr-13004	394	42	core	core	NOUN
cblr-13004	394	43	components	component	NOUN
cblr-13004	394	44	of	of	ADP
cblr-13004	394	45	the	the	DET
cblr-13004	394	46	gbp	gbp	NOUN
cblr-13004	394	47	.	.	PUNCT
cblr-13004	394	48	”	"	PUNCT
cblr-13004	395	1	see	see	VERB
cblr-13004	395	2	2021	2021	NUM
cblr-13004	395	3	green	green	ADJ
cblr-13004	395	4	bond	bond	NOUN
cblr-13004	395	5	principles	principle	NOUN
cblr-13004	395	6	,	,	PUNCT
cblr-13004	395	7	supra	supra	PROPN
cblr-13004	395	8	note	note	NOUN
cblr-13004	395	9	1	1	NUM
cblr-13004	395	10	,	,	PUNCT
cblr-13004	395	11	at	at	ADP
cblr-13004	395	12	7	7	NUM
cblr-13004	395	13	.	.	PUNCT
cblr-13004	396	1	the	the	DET
cblr-13004	396	2	four	four	NUM
cblr-13004	396	3	components	component	NOUN
cblr-13004	396	4	are	be	AUX
cblr-13004	396	5	(	(	PUNCT
cblr-13004	396	6	1	1	X
cblr-13004	396	7	)	)	PUNCT
cblr-13004	396	8	use	use	NOUN
cblr-13004	396	9	of	of	ADP
cblr-13004	396	10	proceeds	proceed	NOUN
cblr-13004	396	11	,	,	PUNCT
cblr-13004	396	12	(	(	PUNCT
cblr-13004	396	13	2	2	X
cblr-13004	396	14	)	)	PUNCT
cblr-13004	396	15	process	process	NOUN
cblr-13004	396	16	for	for	ADP
cblr-13004	396	17	project	project	NOUN
cblr-13004	396	18	evaluation	evaluation	NOUN
cblr-13004	396	19	and	and	CCONJ
cblr-13004	396	20	selection	selection	NOUN
cblr-13004	396	21	,	,	PUNCT
cblr-13004	396	22	(	(	PUNCT
cblr-13004	396	23	3	3	X
cblr-13004	396	24	)	)	PUNCT
cblr-13004	396	25	management	management	NOUN
cblr-13004	396	26	of	of	ADP
cblr-13004	396	27	proceeds	proceed	NOUN
cblr-13004	396	28	,	,	PUNCT
cblr-13004	396	29	and	and	CCONJ
cblr-13004	396	30	(	(	PUNCT
cblr-13004	396	31	4	4	X
cblr-13004	396	32	)	)	PUNCT
cblr-13004	396	33	reporting	reporting	NOUN
cblr-13004	396	34	.	.	PUNCT
cblr-13004	397	1	i	i	PRON
cblr-13004	397	2	d.	d.	PROPN
cblr-13004	397	3	at	at	ADP
cblr-13004	397	4	4	4	NUM
cblr-13004	397	5	.	.	PUNCT
cblr-13004	398	1	given	give	VERB
cblr-13004	398	2	that	that	SCONJ
cblr-13004	398	3	the	the	DET
cblr-13004	398	4	review	review	NOUN
cblr-13004	398	5	is	be	AUX
cblr-13004	398	6	conducted	conduct	VERB
cblr-13004	398	7	before	before	SCONJ
cblr-13004	398	8	the	the	DET
cblr-13004	398	9	bond	bond	NOUN
cblr-13004	398	10	is	be	AUX
cblr-13004	398	11	issued	issue	VERB
cblr-13004	398	12	and	and	CCONJ
cblr-13004	398	13	the	the	DET
cblr-13004	398	14	proceeds	proceed	NOUN
cblr-13004	398	15	received	receive	VERB
cblr-13004	398	16	,	,	PUNCT
cblr-13004	398	17	the	the	DET
cblr-13004	398	18	focus	focus	NOUN
cblr-13004	398	19	of	of	ADP
cblr-13004	398	20	the	the	DET
cblr-13004	398	21	review	review	NOUN
cblr-13004	398	22	is	be	AUX
cblr-13004	398	23	on	on	ADP
cblr-13004	398	24	the	the	DET
cblr-13004	398	25	planned	plan	VERB
cblr-13004	398	26	use	use	NOUN
cblr-13004	398	27	of	of	ADP
cblr-13004	398	28	proceeds	proceed	NOUN
cblr-13004	398	29	and	and	CCONJ
cblr-13004	398	30	the	the	DET
cblr-13004	398	31	systems	system	NOUN
cblr-13004	398	32	in	in	ADP
cblr-13004	398	33	place	place	NOUN
cblr-13004	398	34	for	for	ADP
cblr-13004	398	35	project	project	NOUN
cblr-13004	398	36	selection	selection	NOUN
cblr-13004	398	37	,	,	PUNCT
cblr-13004	398	38	proceeds	proceed	VERB
cblr-13004	398	39	management	management	NOUN
cblr-13004	398	40	,	,	PUNCT
cblr-13004	398	41	and	and	CCONJ
cblr-13004	398	42	reporting	report	VERB
cblr-13004	398	43	.	.	PUNCT
cblr-13004	399	1	a	a	DET
cblr-13004	399	2	review	review	NOUN
cblr-13004	399	3	of	of	ADP
cblr-13004	399	4	several	several	ADJ
cblr-13004	399	5	pre	pre	ADJ
cblr-13004	399	6	-	-	ADJ
cblr-13004	399	7	issuance	issuance	ADJ
cblr-13004	399	8	reviews	review	NOUN
cblr-13004	399	9	confirms	confirm	VERB
cblr-13004	399	10	this	this	DET
cblr-13004	399	11	view	view	NOUN
cblr-13004	399	12	.	.	PUNCT
cblr-13004	400	1	see	see	VERB
cblr-13004	400	2	,	,	PUNCT
cblr-13004	400	3	e.g.	e.g.	ADV
cblr-13004	400	4	,	,	PUNCT
cblr-13004	400	5	discussion	discussion	NOUN
cblr-13004	400	6	supra	supra	PROPN
cblr-13004	400	7	note	note	PROPN
cblr-13004	400	8	42	42	NUM
cblr-13004	400	9	.	.	NOUN
cblr-13004	400	10	116	116	NUM
cblr-13004	400	11	for	for	ADP
cblr-13004	400	12	example	example	NOUN
cblr-13004	400	13	,	,	PUNCT
cblr-13004	400	14	bond	bond	NOUN
cblr-13004	400	15	-	-	PUNCT
cblr-13004	400	16	issuance	issuance	NOUN
cblr-13004	400	17	opinion	opinion	NOUN
cblr-13004	400	18	letters	letter	NOUN
cblr-13004	400	19	for	for	ADP
cblr-13004	400	20	offerings	offering	NOUN
cblr-13004	400	21	that	that	PRON
cblr-13004	400	22	do	do	AUX
cblr-13004	400	23	not	not	PART
cblr-13004	400	24	require	require	VERB
cblr-13004	400	25	registration	registration	NOUN
cblr-13004	400	26	commonly	commonly	ADV
cblr-13004	400	27	contain	contain	VERB
cblr-13004	400	28	an	an	DET
cblr-13004	400	29	opinion	opinion	NOUN
cblr-13004	400	30	that	that	SCONJ
cblr-13004	400	31	registration	registration	NOUN
cblr-13004	400	32	is	be	AUX
cblr-13004	400	33	not	not	PART
cblr-13004	400	34	required	require	VERB
cblr-13004	400	35	,	,	PUNCT
cblr-13004	400	36	applying	apply	VERB
cblr-13004	400	37	the	the	DET
cblr-13004	400	38	statutory	statutory	ADJ
cblr-13004	400	39	and	and	CCONJ
cblr-13004	400	40	regulatory	regulatory	ADJ
cblr-13004	400	41	provisions	provision	NOUN
cblr-13004	400	42	governing	govern	VERB
cblr-13004	400	43	registration	registration	NOUN
cblr-13004	400	44	of	of	ADP
cblr-13004	400	45	securities	security	NOUN
cblr-13004	400	46	to	to	ADP
cblr-13004	400	47	the	the	DET
cblr-13004	400	48	planned	plan	VERB
cblr-13004	400	49	offering	offering	NOUN
cblr-13004	400	50	.	.	PUNCT
cblr-13004	401	1	see	see	VERB
cblr-13004	401	2	legal	legal	ADJ
cblr-13004	401	3	opinion	opinion	NOUN
cblr-13004	401	4	(	(	PUNCT
cblr-13004	401	5	rule	rule	VERB
cblr-13004	401	6	144a	144a	NUM
cblr-13004	401	7	and/or	and/or	CCONJ
cblr-13004	401	8	regulation	regulation	NOUN
cblr-13004	401	9	s	s	NOUN
cblr-13004	401	10	debt	debt	NOUN
cblr-13004	401	11	offering	offering	NOUN
cblr-13004	401	12	)	)	PUNCT
cblr-13004	401	13	(	(	PUNCT
cblr-13004	401	14	issuer	issuer	NOUN
cblr-13004	401	15	’s	’s	PART
cblr-13004	401	16	counsel	counsel	NOUN
cblr-13004	401	17	)	)	PUNCT
cblr-13004	401	18	,	,	PUNCT
cblr-13004	401	19	lexisnexis	lexisnexis	NOUN
cblr-13004	401	20	,	,	PUNCT
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cblr-13004	401	23	https://advance.lexis.com/open/document/lpadocument/?pdmfid=1000522&pddocfullpath=%2fshared%2fdocument%2fforms%2furn%3acontentitem%3a57p3-vdm1-jn14-g0hy-00000-00&pdcontentcomponentid=101381&pdteaserkey=sr0&pditab=allpods&ecomp=ntrg&earg=sr0	https://advance.lexis.com/open/document/lpadocument/?pdmfid=1000522&pddocfullpath=%2fshared%2fdocument%2fforms%2furn%3acontentitem%3a57p3-vdm1-jn14-g0hy-00000-00&pdcontentcomponentid=101381&pdteaserkey=sr0&pditab=allpods&ecomp=ntrg&earg=sr0	PROPN
cblr-13004	401	24	228	228	NUM
cblr-13004	401	25	columbia	columbia	PROPN
cblr-13004	401	26	business	business	NOUN
cblr-13004	401	27	law	law	PROPN
cblr-13004	401	28	review	review	NOUN
cblr-13004	401	29	[	[	X
cblr-13004	401	30	vol	vol	NOUN
cblr-13004	401	31	.	.	NOUN
cblr-13004	401	32	2024	2024	NUM
cblr-13004	401	33	and	and	CCONJ
cblr-13004	401	34	the	the	DET
cblr-13004	401	35	second	second	ADJ
cblr-13004	401	36	seems	seem	VERB
cblr-13004	401	37	akin	akin	ADJ
cblr-13004	401	38	to	to	ADP
cblr-13004	401	39	accountant	accountant	NOUN
cblr-13004	401	40	’s	’s	PART
cblr-13004	401	41	test	test	NOUN
cblr-13004	401	42	of	of	ADP
cblr-13004	401	43	internal	internal	ADJ
cblr-13004	401	44	controls.117	controls.117	PROPN
cblr-13004	401	45	a	a	DET
cblr-13004	401	46	credit	credit	NOUN
cblr-13004	401	47	rating	rating	NOUN
cblr-13004	401	48	,	,	PUNCT
cblr-13004	401	49	by	by	ADP
cblr-13004	401	50	contrast	contrast	NOUN
cblr-13004	401	51	,	,	PUNCT
cblr-13004	401	52	largely	largely	ADV
cblr-13004	401	53	turns	turn	VERB
cblr-13004	401	54	on	on	ADP
cblr-13004	401	55	the	the	DET
cblr-13004	401	56	rater	rater	NOUN
cblr-13004	401	57	’s	’s	PART
cblr-13004	401	58	view	view	NOUN
cblr-13004	401	59	of	of	ADP
cblr-13004	401	60	the	the	DET
cblr-13004	401	61	issuer	issuer	NOUN
cblr-13004	401	62	’s	’s	PART
cblr-13004	401	63	likely	likely	ADJ
cblr-13004	401	64	ability	ability	NOUN
cblr-13004	401	65	to	to	PART
cblr-13004	401	66	pay	pay	VERB
cblr-13004	401	67	on	on	ADP
cblr-13004	401	68	time	time	NOUN
cblr-13004	401	69	over	over	ADP
cblr-13004	401	70	the	the	DET
cblr-13004	401	71	life	life	NOUN
cblr-13004	401	72	of	of	ADP
cblr-13004	401	73	the	the	DET
cblr-13004	401	74	bond.118	bond.118	NOUN
cblr-13004	401	75	in	in	ADP
cblr-13004	401	76	theory	theory	NOUN
cblr-13004	401	77	,	,	PUNCT
cblr-13004	401	78	the	the	DET
cblr-13004	401	79	rating	rating	NOUN
cblr-13004	401	80	reflects	reflect	VERB
cblr-13004	401	81	a	a	DET
cblr-13004	401	82	financial	financial	ADJ
cblr-13004	401	83	and	and	CCONJ
cblr-13004	401	84	business	business	NOUN
cblr-13004	401	85	judgment	judgment	NOUN
cblr-13004	401	86	that	that	PRON
cblr-13004	401	87	turns	turn	VERB
cblr-13004	401	88	on	on	ADP
cblr-13004	401	89	a	a	DET
cblr-13004	401	90	multitude	multitude	NOUN
cblr-13004	401	91	of	of	ADP
cblr-13004	401	92	future	future	ADJ
cblr-13004	401	93	events	event	NOUN
cblr-13004	401	94	and	and	CCONJ
cblr-13004	401	95	is	be	AUX
cblr-13004	401	96	fundamentally	fundamentally	ADV
cblr-13004	401	97	a	a	DET
cblr-13004	401	98	more	more	ADV
cblr-13004	401	99	subjective	subjective	ADJ
cblr-13004	401	100	determination.119	determination.119	PROPN
cblr-13004	401	101	the	the	DET
cblr-13004	401	102	author	author	NOUN
cblr-13004	401	103	suggests	suggest	VERB
cblr-13004	401	104	that	that	SCONJ
cblr-13004	401	105	it	it	PRON
cblr-13004	401	106	might	might	AUX
cblr-13004	401	107	be	be	AUX
cblr-13004	401	108	fruitful	fruitful	ADJ
cblr-13004	401	109	to	to	PART
cblr-13004	401	110	look	look	VERB
cblr-13004	401	111	beyond	beyond	ADP
cblr-13004	401	112	credit	credit	NOUN
cblr-13004	401	113	ratings	rating	NOUN
cblr-13004	401	114	to	to	ADP
cblr-13004	401	115	legal	legal	ADJ
cblr-13004	401	116	opinions	opinion	NOUN
cblr-13004	401	117	and	and	CCONJ
cblr-13004	401	118	auditing	auditing	NOUN
cblr-13004	401	119	when	when	SCONJ
cblr-13004	401	120	thinking	think	VERB
cblr-13004	401	121	about	about	ADP
cblr-13004	401	122	the	the	DET
cblr-13004	401	123	pre	pre	ADJ
cblr-13004	401	124	-	-	ADJ
cblr-13004	401	125	issuance	issuance	ADJ
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cblr-13004	401	127	market	market	NOUN
cblr-13004	401	128	.	.	PUNCT
cblr-13004	402	1	00000	00000	NUM
cblr-13004	402	2	-	-	PUNCT
cblr-13004	402	3	00&pdcontentcomponentid=101381&pdteaserkey	00&pdcontentcomponentid=101381&pdteaserkey	NUM
cblr-13004	402	4	=	=	SYM
cblr-13004	402	5	sr0&pditab	sr0&pditab	NOUN
cblr-13004	402	6	=	=	SYM
cblr-13004	402	7	allpods&ecomp	allpods&ecomp	PROPN
cblr-13004	402	8	=	=	NOUN
cblr-13004	402	9	ntrg&earg	ntrg&earg	PART
cblr-13004	402	10	=	=	NOUN
cblr-13004	402	11	sr0	sr0	NOUN
cblr-13004	402	12	[	[	X
cblr-13004	402	13	on	on	ADP
cblr-13004	402	14	file	file	NOUN
cblr-13004	402	15	with	with	ADP
cblr-13004	402	16	the	the	DET
cblr-13004	402	17	columbia	columbia	PROPN
cblr-13004	402	18	business	business	PROPN
cblr-13004	402	19	law	law	PROPN
cblr-13004	402	20	review	review	PROPN
cblr-13004	402	21	]	]	PUNCT
cblr-13004	402	22	.	.	PUNCT
cblr-13004	403	1	117	117	NUM
cblr-13004	403	2	see	see	VERB
cblr-13004	403	3	bikki	bikki	PROPN
cblr-13004	403	4	jaggi	jaggi	NOUN
cblr-13004	403	5	,	,	PUNCT
cblr-13004	403	6	corporate	corporate	ADJ
cblr-13004	403	7	governance	governance	NOUN
cblr-13004	403	8	:	:	PUNCT
cblr-13004	403	9	structure	structure	NOUN
cblr-13004	403	10	and	and	CCONJ
cblr-13004	403	11	consequences	consequence	NOUN
cblr-13004	403	12	,	,	PUNCT
cblr-13004	403	13	in	in	ADP
cblr-13004	403	14	encyclopedia	encyclopedia	NOUN
cblr-13004	403	15	of	of	ADP
cblr-13004	403	16	finance	finance	NOUN
cblr-13004	403	17	1187	1187	NUM
cblr-13004	403	18	,	,	PUNCT
cblr-13004	403	19	1206	1206	NUM
cblr-13004	403	20	(	(	PUNCT
cblr-13004	403	21	c.f	c.f	PROPN
cblr-13004	403	22	.	.	PROPN
cblr-13004	403	23	lee	lee	PROPN
cblr-13004	403	24	&	&	CCONJ
cblr-13004	403	25	a.c	a.c	PROPN
cblr-13004	403	26	.	.	PROPN
cblr-13004	403	27	lee	lee	PROPN
cblr-13004	403	28	eds	eds	PROPN
cblr-13004	403	29	.	.	PROPN
cblr-13004	403	30	2022	2022	NUM
cblr-13004	403	31	)	)	PUNCT
cblr-13004	403	32	(	(	PUNCT
cblr-13004	403	33	describing	describe	VERB
cblr-13004	403	34	how	how	SCONJ
cblr-13004	403	35	sox	sox	PROPN
cblr-13004	403	36	requires	require	VERB
cblr-13004	403	37	certain	certain	ADJ
cblr-13004	403	38	large	large	ADJ
cblr-13004	403	39	filers	filer	NOUN
cblr-13004	403	40	to	to	PART
cblr-13004	403	41	present	present	ADJ
cblr-13004	403	42	auditors	auditor	NOUN
cblr-13004	403	43	’	’	PART
cblr-13004	403	44	assessments	assessment	NOUN
cblr-13004	403	45	of	of	ADP
cblr-13004	403	46	internal	internal	ADJ
cblr-13004	403	47	controls	control	NOUN
cblr-13004	403	48	in	in	ADP
cblr-13004	403	49	annual	annual	ADJ
cblr-13004	403	50	reporting	reporting	NOUN
cblr-13004	403	51	and	and	CCONJ
cblr-13004	403	52	describing	describe	VERB
cblr-13004	403	53	internal	internal	ADJ
cblr-13004	403	54	controls	control	NOUN
cblr-13004	403	55	as	as	ADP
cblr-13004	403	56	including	include	VERB
cblr-13004	403	57	a	a	DET
cblr-13004	403	58	firm	firm	NOUN
cblr-13004	403	59	’s	’s	PART
cblr-13004	403	60	“	"	PUNCT
cblr-13004	403	61	plan	plan	NOUN
cblr-13004	403	62	of	of	ADP
cblr-13004	403	63	organization	organization	NOUN
cblr-13004	403	64	,	,	PUNCT
cblr-13004	403	65	procedures	procedure	NOUN
cblr-13004	403	66	,	,	PUNCT
cblr-13004	403	67	and	and	CCONJ
cblr-13004	403	68	tests	test	NOUN
cblr-13004	403	69	concerned	concern	VERB
cblr-13004	403	70	with	with	ADP
cblr-13004	403	71	the	the	DET
cblr-13004	403	72	decision	decision	NOUN
cblr-13004	403	73	-	-	PUNCT
cblr-13004	403	74	making	make	VERB
cblr-13004	403	75	processes	process	NOUN
cblr-13004	403	76	”	"	PUNCT
cblr-13004	403	77	as	as	ADV
cblr-13004	403	78	well	well	ADV
cblr-13004	403	79	as	as	ADP
cblr-13004	403	80	controls	control	NOUN
cblr-13004	403	81	dealing	deal	VERB
cblr-13004	403	82	with	with	ADP
cblr-13004	403	83	“	"	PUNCT
cblr-13004	403	84	the	the	DET
cblr-13004	403	85	safeguarding	safeguarding	NOUN
cblr-13004	403	86	of	of	ADP
cblr-13004	403	87	assets	asset	NOUN
cblr-13004	403	88	,	,	PUNCT
cblr-13004	403	89	reliability	reliability	NOUN
cblr-13004	403	90	of	of	ADP
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cblr-13004	403	92	records	record	NOUN
cblr-13004	403	93	,	,	PUNCT
cblr-13004	403	94	conformity	conformity	NOUN
cblr-13004	403	95	with	with	ADP
cblr-13004	403	96	accounting	accounting	NOUN
cblr-13004	403	97	standards	standard	NOUN
cblr-13004	403	98	,	,	PUNCT
cblr-13004	403	99	and	and	CCONJ
cblr-13004	403	100	reasonably	reasonably	ADV
cblr-13004	403	101	assurances	assurance	NOUN
cblr-13004	403	102	on	on	ADP
cblr-13004	403	103	accuracy	accuracy	NOUN
cblr-13004	403	104	and	and	CCONJ
cblr-13004	403	105	reliability	reliability	NOUN
cblr-13004	403	106	of	of	ADP
cblr-13004	403	107	reported	report	VERB
cblr-13004	403	108	information	information	NOUN
cblr-13004	403	109	”	"	PUNCT
cblr-13004	403	110	)	)	PUNCT
cblr-13004	403	111	.	.	PUNCT
cblr-13004	404	1	118	118	NUM
cblr-13004	404	2	see	see	VERB
cblr-13004	404	3	moody	moody	PROPN
cblr-13004	404	4	’s	’s	NOUN
cblr-13004	404	5	,	,	PUNCT
cblr-13004	404	6	rating	rating	NOUN
cblr-13004	404	7	symbols	symbol	NOUN
cblr-13004	404	8	and	and	CCONJ
cblr-13004	404	9	definitions	definition	NOUN
cblr-13004	404	10	5	5	NUM
cblr-13004	404	11	(	(	PUNCT
cblr-13004	404	12	nov	nov	PROPN
cblr-13004	404	13	.	.	PROPN
cblr-13004	404	14	9	9	NUM
cblr-13004	404	15	,	,	PUNCT
cblr-13004	404	16	2023	2023	NUM
cblr-13004	404	17	)	)	PUNCT
cblr-13004	404	18	,	,	PUNCT
cblr-13004	404	19	https://ratings.moodys.com/api/rmc-documents/53954	https://ratings.moodys.com/api/rmc-documents/53954	VERB
cblr-13004	404	20	[	[	PUNCT
cblr-13004	404	21	on	on	ADP
cblr-13004	404	22	file	file	NOUN
cblr-13004	404	23	with	with	ADP
cblr-13004	404	24	the	the	DET
cblr-13004	404	25	columbia	columbia	PROPN
cblr-13004	404	26	business	business	PROPN
cblr-13004	404	27	law	law	PROPN
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cblr-13004	404	29	]	]	X
cblr-13004	404	30	(	(	PUNCT
cblr-13004	404	31	“	"	PUNCT
cblr-13004	404	32	ratings	rating	NOUN
cblr-13004	404	33	assigned	assign	VERB
cblr-13004	404	34	on	on	ADP
cblr-13004	404	35	moody	moody	PROPN
cblr-13004	404	36	’s	’s	PART
cblr-13004	404	37	global	global	ADJ
cblr-13004	404	38	longterm	longterm	PROPN
cblr-13004	404	39	and	and	CCONJ
cblr-13004	404	40	short	short	ADJ
cblr-13004	404	41	-	-	PUNCT
cblr-13004	404	42	term	term	NOUN
cblr-13004	404	43	rating	rating	NOUN
cblr-13004	404	44	scales	scale	NOUN
cblr-13004	404	45	are	be	AUX
cblr-13004	404	46	forward	forward	ADV
cblr-13004	404	47	-	-	PUNCT
cblr-13004	404	48	looking	look	VERB
cblr-13004	404	49	opinions	opinion	NOUN
cblr-13004	404	50	of	of	ADP
cblr-13004	404	51	the	the	DET
cblr-13004	404	52	relative	relative	ADJ
cblr-13004	404	53	credit	credit	NOUN
cblr-13004	404	54	risks	risk	NOUN
cblr-13004	404	55	of	of	ADP
cblr-13004	404	56	financial	financial	ADJ
cblr-13004	404	57	obligations	obligation	NOUN
cblr-13004	404	58	.	.	PUNCT
cblr-13004	404	59	.	.	PUNCT
cblr-13004	404	60	.	.	PUNCT
cblr-13004	404	61	.	.	PUNCT
cblr-13004	405	1	moody	moody	PROPN
cblr-13004	405	2	’s	’s	PART
cblr-13004	405	3	defines	define	NOUN
cblr-13004	405	4	credit	credit	NOUN
cblr-13004	405	5	risk	risk	NOUN
cblr-13004	405	6	as	as	ADP
cblr-13004	405	7	the	the	DET
cblr-13004	405	8	risk	risk	NOUN
cblr-13004	405	9	that	that	PRON
cblr-13004	405	10	an	an	DET
cblr-13004	405	11	entity	entity	NOUN
cblr-13004	405	12	might	might	AUX
cblr-13004	405	13	not	not	PART
cblr-13004	405	14	meet	meet	VERB
cblr-13004	405	15	its	its	PRON
cblr-13004	405	16	contractual	contractual	ADJ
cblr-13004	405	17	financial	financial	ADJ
cblr-13004	405	18	obligations	obligation	NOUN
cblr-13004	405	19	as	as	SCONJ
cblr-13004	405	20	they	they	PRON
cblr-13004	405	21	come	come	VERB
cblr-13004	405	22	due	due	ADJ
cblr-13004	405	23	and	and	CCONJ
cblr-13004	405	24	any	any	DET
cblr-13004	405	25	estimated	estimated	ADJ
cblr-13004	405	26	financial	financial	ADJ
cblr-13004	405	27	loss	loss	NOUN
cblr-13004	405	28	in	in	ADP
cblr-13004	405	29	the	the	DET
cblr-13004	405	30	event	event	NOUN
cblr-13004	405	31	of	of	ADP
cblr-13004	405	32	default	default	NOUN
cblr-13004	405	33	or	or	CCONJ
cblr-13004	405	34	impairment	impairment	NOUN
cblr-13004	405	35	.	.	PUNCT
cblr-13004	405	36	”	"	PUNCT
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cblr-13004	406	1	;	;	PUNCT
cblr-13004	406	2	s&p	s&p	PROPN
cblr-13004	406	3	global	global	ADJ
cblr-13004	406	4	ratings	rating	NOUN
cblr-13004	406	5	definitions	definition	NOUN
cblr-13004	406	6	,	,	PUNCT
cblr-13004	406	7	s&p	s&p	PROPN
cblr-13004	406	8	glob	glob	NOUN
cblr-13004	406	9	.	.	PUNCT
cblr-13004	407	1	(	(	PUNCT
cblr-13004	407	2	june	june	PROPN
cblr-13004	407	3	9	9	NUM
cblr-13004	407	4	,	,	PUNCT
cblr-13004	407	5	2023	2023	NUM
cblr-13004	407	6	)	)	PUNCT
cblr-13004	407	7	,	,	PUNCT
cblr-13004	407	8	https://www.spglobal.com/ratings/en/research/articles/190705-s-p-globalratings-definitions-504352	https://www.spglobal.com/ratings/en/research/articles/190705-s-p-globalratings-definitions-504352	NOUN
cblr-13004	408	1	[	[	X
cblr-13004	408	2	https://perma.cc/khf3-xwqd	https://perma.cc/khf3-xwqd	X
cblr-13004	408	3	]	]	X
cblr-13004	408	4	(	(	PUNCT
cblr-13004	408	5	“	"	PUNCT
cblr-13004	408	6	7	7	X
cblr-13004	408	7	.	.	NOUN
cblr-13004	408	8	issue	issue	NOUN
cblr-13004	408	9	credit	credit	NOUN
cblr-13004	408	10	ratings	rating	NOUN
cblr-13004	408	11	are	be	AUX
cblr-13004	408	12	based	base	VERB
cblr-13004	408	13	,	,	PUNCT
cblr-13004	408	14	in	in	ADP
cblr-13004	408	15	varying	vary	VERB
cblr-13004	408	16	degrees	degree	NOUN
cblr-13004	408	17	on	on	ADP
cblr-13004	408	18	s&p	s&p	PROPN
cblr-13004	408	19	global	global	ADJ
cblr-13004	408	20	ratings	rating	NOUN
cblr-13004	408	21	’	'	PUNCT
cblr-13004	408	22	analysis	analysis	NOUN
cblr-13004	408	23	of	of	ADP
cblr-13004	408	24	the	the	DET
cblr-13004	408	25	following	follow	VERB
cblr-13004	408	26	considerations	consideration	NOUN
cblr-13004	408	27	:	:	PUNCT
cblr-13004	408	28	—	—	PUNCT
cblr-13004	408	29	the	the	DET
cblr-13004	408	30	likelihood	likelihood	NOUN
cblr-13004	408	31	of	of	ADP
cblr-13004	408	32	payment	payment	NOUN
cblr-13004	408	33	.	.	PUNCT
cblr-13004	408	34	.	.	PUNCT
cblr-13004	408	35	.	.	PUNCT
cblr-13004	408	36	.	.	PUNCT
cblr-13004	408	37	”	"	PUNCT
cblr-13004	408	38	)	)	PUNCT
cblr-13004	408	39	.	.	PUNCT
cblr-13004	409	1	119	119	NUM
cblr-13004	409	2	partnoy	partnoy	NOUN
cblr-13004	409	3	has	have	AUX
cblr-13004	409	4	disputed	dispute	VERB
cblr-13004	409	5	whether	whether	SCONJ
cblr-13004	409	6	this	this	PRON
cblr-13004	409	7	is	be	AUX
cblr-13004	409	8	the	the	DET
cblr-13004	409	9	function	function	NOUN
cblr-13004	409	10	that	that	SCONJ
cblr-13004	409	11	the	the	DET
cblr-13004	409	12	ratings	rating	NOUN
cblr-13004	409	13	actually	actually	ADV
cblr-13004	409	14	serve	serve	VERB
cblr-13004	409	15	in	in	ADP
cblr-13004	409	16	the	the	DET
cblr-13004	409	17	marketplace	marketplace	NOUN
cblr-13004	409	18	.	.	PUNCT
cblr-13004	410	1	see	see	VERB
cblr-13004	410	2	,	,	PUNCT
cblr-13004	410	3	e.g.	e.g.	ADV
cblr-13004	410	4	,	,	PUNCT
cblr-13004	410	5	frank	frank	PROPN
cblr-13004	410	6	partnoy	partnoy	VERB
cblr-13004	410	7	,	,	PUNCT
cblr-13004	410	8	what	what	PRON
cblr-13004	410	9	’s	’	VERB
cblr-13004	410	10	(	(	PUNCT
cblr-13004	410	11	still	still	ADV
cblr-13004	410	12	)	)	PUNCT
cblr-13004	410	13	wrong	wrong	ADJ
cblr-13004	410	14	with	with	ADP
cblr-13004	410	15	credit	credit	NOUN
cblr-13004	410	16	ratings	rating	NOUN
cblr-13004	410	17	?	?	PUNCT
cblr-13004	410	18	,	,	PUNCT
cblr-13004	410	19	92	92	NUM
cblr-13004	410	20	wash	wash	NOUN
cblr-13004	410	21	.	.	PUNCT
cblr-13004	411	1	l.	l.	PROPN
cblr-13004	411	2	rev	rev	AUX
cblr-13004	411	3	.	.	PROPN
cblr-13004	411	4	1407	1407	NUM
cblr-13004	411	5	,	,	PUNCT
cblr-13004	411	6	1409–10	1409–10	NUM
cblr-13004	411	7	(	(	PUNCT
cblr-13004	411	8	2017	2017	NUM
cblr-13004	411	9	)	)	PUNCT
cblr-13004	411	10	(	(	PUNCT
cblr-13004	411	11	explaining	explain	VERB
cblr-13004	411	12	“	"	PUNCT
cblr-13004	411	13	regulatory	regulatory	ADJ
cblr-13004	411	14	license	license	NOUN
cblr-13004	411	15	”	"	PUNCT
cblr-13004	411	16	view	view	NOUN
cblr-13004	411	17	of	of	ADP
cblr-13004	411	18	credit	credit	NOUN
cblr-13004	411	19	ratings	rating	NOUN
cblr-13004	411	20	,	,	PUNCT
cblr-13004	411	21	under	under	ADP
cblr-13004	411	22	which	which	PRON
cblr-13004	411	23	they	they	PRON
cblr-13004	411	24	function	function	VERB
cblr-13004	411	25	to	to	PART
cblr-13004	411	26	“	"	PUNCT
cblr-13004	411	27	unlock	unlock	VERB
cblr-13004	411	28	[	[	X
cblr-13004	411	29	]	]	X
cblr-13004	411	30	access	access	NOUN
cblr-13004	411	31	to	to	ADP
cblr-13004	411	32	the	the	DET
cblr-13004	411	33	markets	market	NOUN
cblr-13004	411	34	–	–	PUNCT
cblr-13004	411	35	even	even	ADV
cblr-13004	411	36	if	if	SCONJ
cblr-13004	411	37	the	the	DET
cblr-13004	411	38	ratings	rating	NOUN
cblr-13004	411	39	themselves	themselves	PRON
cblr-13004	411	40	have	have	VERB
cblr-13004	411	41	little	little	ADJ
cblr-13004	411	42	or	or	CCONJ
cblr-13004	411	43	no	no	DET
cblr-13004	411	44	informational	informational	ADJ
cblr-13004	411	45	value	value	NOUN
cblr-13004	411	46	”	"	PUNCT
cblr-13004	411	47	)	)	PUNCT
cblr-13004	411	48	.	.	PUNCT
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cblr-13004	412	2	https://advance.lexis.com/open/document/lpadocument/?pdmfid=1000522&pddocfullpath=%2fshared%2fdocument%2fforms%2furn%3acontentitem%3a57p3-vdm1-jn14-g0hy-00000-00&pdcontentcomponentid=101381&pdteaserkey=sr0&pditab=allpods&ecomp=ntrg&earg=sr0	https://advance.lexis.com/open/document/lpadocument/?pdmfid=1000522&pddocfullpath=%2fshared%2fdocument%2fforms%2furn%3acontentitem%3a57p3-vdm1-jn14-g0hy-00000-00&pdcontentcomponentid=101381&pdteaserkey=sr0&pditab=allpods&ecomp=ntrg&earg=sr0	PROPN
cblr-13004	412	3	https://www.spglobal.com/ratings/en/research/articles/190705-s-p-global-ratings-definitions-504352	https://www.spglobal.com/ratings/en/research/articles/190705-s-p-global-ratings-definitions-504352	PROPN
cblr-13004	412	4	https://www.spglobal.com/ratings/en/research/articles/190705-s-p-global-ratings-definitions-504352	https://www.spglobal.com/ratings/en/research/articles/190705-s-p-global-ratings-definitions-504352	ADJ
cblr-13004	413	1	no	no	INTJ
cblr-13004	413	2	.	.	NOUN
cblr-13004	413	3	1	1	NUM
cblr-13004	413	4	]	]	X
cblr-13004	413	5	green	green	ADJ
cblr-13004	413	6	bond	bond	NOUN
cblr-13004	413	7	reporting	report	VERB
cblr-13004	413	8	229	229	NUM
cblr-13004	413	9	the	the	DET
cblr-13004	413	10	credit	credit	NOUN
cblr-13004	413	11	-	-	PUNCT
cblr-13004	413	12	rating	rating	NOUN
cblr-13004	413	13	analogy	analogy	NOUN
cblr-13004	413	14	that	that	PRON
cblr-13004	413	15	has	have	AUX
cblr-13004	413	16	been	be	AUX
cblr-13004	413	17	important	important	ADJ
cblr-13004	413	18	to	to	ADP
cblr-13004	413	19	earlier	early	ADJ
cblr-13004	413	20	scholarship	scholarship	NOUN
cblr-13004	413	21	is	be	AUX
cblr-13004	413	22	farther	far	ADV
cblr-13004	413	23	afield	afield	ADV
cblr-13004	413	24	when	when	SCONJ
cblr-13004	413	25	it	it	PRON
cblr-13004	413	26	comes	come	VERB
cblr-13004	413	27	to	to	ADP
cblr-13004	413	28	post	post	ADJ
cblr-13004	413	29	-	-	ADJ
cblr-13004	413	30	issuance	issuance	ADJ
cblr-13004	413	31	reporting	reporting	NOUN
cblr-13004	413	32	and	and	CCONJ
cblr-13004	413	33	verification	verification	NOUN
cblr-13004	413	34	,	,	PUNCT
cblr-13004	413	35	the	the	DET
cblr-13004	413	36	subject	subject	NOUN
cblr-13004	413	37	of	of	ADP
cblr-13004	413	38	this	this	DET
cblr-13004	413	39	article	article	NOUN
cblr-13004	413	40	.	.	PUNCT
cblr-13004	414	1	although	although	SCONJ
cblr-13004	414	2	the	the	DET
cblr-13004	414	3	distinction	distinction	NOUN
cblr-13004	414	4	between	between	ADP
cblr-13004	414	5	fact	fact	NOUN
cblr-13004	414	6	and	and	CCONJ
cblr-13004	414	7	opinion	opinion	NOUN
cblr-13004	414	8	is	be	AUX
cblr-13004	414	9	rarely	rarely	ADV
cblr-13004	414	10	totally	totally	ADV
cblr-13004	414	11	clear	clear	ADJ
cblr-13004	414	12	,	,	PUNCT
cblr-13004	414	13	post	post	ADJ
cblr-13004	414	14	-	-	ADJ
cblr-13004	414	15	issuance	issuance	ADJ
cblr-13004	414	16	reporting	reporting	NOUN
cblr-13004	414	17	is	be	AUX
cblr-13004	414	18	largely	largely	ADV
cblr-13004	414	19	factual	factual	ADJ
cblr-13004	414	20	in	in	ADP
cblr-13004	414	21	nature	nature	NOUN
cblr-13004	414	22	:	:	PUNCT
cblr-13004	414	23	did	do	AUX
cblr-13004	414	24	the	the	DET
cblr-13004	414	25	issuer	issuer	NOUN
cblr-13004	414	26	spend	spend	VERB
cblr-13004	414	27	the	the	DET
cblr-13004	414	28	proceeds	proceed	NOUN
cblr-13004	414	29	on	on	ADP
cblr-13004	414	30	certain	certain	ADJ
cblr-13004	414	31	types	type	NOUN
cblr-13004	414	32	of	of	ADP
cblr-13004	414	33	projects	project	NOUN
cblr-13004	414	34	?	?	PUNCT
cblr-13004	415	1	verification	verification	NOUN
cblr-13004	415	2	of	of	ADP
cblr-13004	415	3	such	such	ADJ
cblr-13004	415	4	reporting	reporting	NOUN
cblr-13004	415	5	is	be	AUX
cblr-13004	415	6	,	,	PUNCT
cblr-13004	415	7	in	in	ADP
cblr-13004	415	8	essence	essence	NOUN
cblr-13004	415	9	,	,	PUNCT
cblr-13004	415	10	a	a	DET
cblr-13004	415	11	variety	variety	NOUN
cblr-13004	415	12	of	of	ADP
cblr-13004	415	13	fact	fact	NOUN
cblr-13004	415	14	-	-	PUNCT
cblr-13004	415	15	checking	checking	NOUN
cblr-13004	415	16	,	,	PUNCT
cblr-13004	415	17	far	far	ADV
cblr-13004	415	18	removed	remove	VERB
cblr-13004	415	19	from	from	ADP
cblr-13004	415	20	the	the	DET
cblr-13004	415	21	predictive	predictive	ADJ
cblr-13004	415	22	judgment	judgment	NOUN
cblr-13004	415	23	,	,	PUNCT
cblr-13004	415	24	the	the	DET
cblr-13004	415	25	opinion	opinion	NOUN
cblr-13004	415	26	,	,	PUNCT
cblr-13004	415	27	that	that	PRON
cblr-13004	415	28	defines	define	VERB
cblr-13004	415	29	what	what	PRON
cblr-13004	415	30	credit	credit	NOUN
cblr-13004	415	31	ratings	rating	NOUN
cblr-13004	415	32	should	should	AUX
cblr-13004	415	33	be	be	AUX
cblr-13004	415	34	.	.	PUNCT
cblr-13004	416	1	at	at	ADP
cblr-13004	416	2	the	the	DET
cblr-13004	416	3	same	same	ADJ
cblr-13004	416	4	time	time	NOUN
cblr-13004	416	5	,	,	PUNCT
cblr-13004	416	6	the	the	DET
cblr-13004	416	7	quality	quality	NOUN
cblr-13004	416	8	of	of	ADP
cblr-13004	416	9	post	post	ADJ
cblr-13004	416	10	-	-	ADJ
cblr-13004	416	11	issuance	issuance	ADJ
cblr-13004	416	12	reporting	reporting	NOUN
cblr-13004	416	13	is	be	AUX
cblr-13004	416	14	critically	critically	ADV
cblr-13004	416	15	important	important	ADJ
cblr-13004	416	16	,	,	PUNCT
cblr-13004	416	17	because	because	SCONJ
cblr-13004	416	18	green	green	ADJ
cblr-13004	416	19	default	default	NOUN
cblr-13004	416	20	is	be	AUX
cblr-13004	416	21	generally	generally	ADV
cblr-13004	416	22	harder	hard	ADJ
cblr-13004	416	23	to	to	PART
cblr-13004	416	24	detect	detect	VERB
cblr-13004	416	25	than	than	ADP
cblr-13004	416	26	payment	payment	NOUN
cblr-13004	416	27	default	default	NOUN
cblr-13004	416	28	.	.	PUNCT
cblr-13004	417	1	although	although	SCONJ
cblr-13004	417	2	there	there	PRON
cblr-13004	417	3	certainly	certainly	ADV
cblr-13004	417	4	can	can	AUX
cblr-13004	417	5	be	be	AUX
cblr-13004	417	6	debates	debate	NOUN
cblr-13004	417	7	over	over	ADP
cblr-13004	417	8	whether	whether	SCONJ
cblr-13004	417	9	a	a	DET
cblr-13004	417	10	borrower	borrower	NOUN
cblr-13004	417	11	has	have	AUX
cblr-13004	417	12	defaulted	default	VERB
cblr-13004	417	13	on	on	ADP
cblr-13004	417	14	debt,120	debt,120	NOUN
cblr-13004	417	15	investors	investor	NOUN
cblr-13004	417	16	typically	typically	ADV
cblr-13004	417	17	will	will	AUX
cblr-13004	417	18	know	know	VERB
cblr-13004	417	19	that	that	SCONJ
cblr-13004	417	20	they	they	PRON
cblr-13004	417	21	are	be	AUX
cblr-13004	417	22	not	not	PART
cblr-13004	417	23	being	be	AUX
cblr-13004	417	24	paid	pay	VERB
cblr-13004	417	25	.	.	PUNCT
cblr-13004	418	1	if	if	SCONJ
cblr-13004	418	2	the	the	DET
cblr-13004	418	3	debt	debt	NOUN
cblr-13004	418	4	received	receive	VERB
cblr-13004	418	5	a	a	DET
cblr-13004	418	6	high	high	ADJ
cblr-13004	418	7	credit	credit	NOUN
cblr-13004	418	8	rating	rating	NOUN
cblr-13004	418	9	,	,	PUNCT
cblr-13004	418	10	investors	investor	NOUN
cblr-13004	418	11	may	may	AUX
cblr-13004	418	12	decide	decide	VERB
cblr-13004	418	13	not	not	PART
cblr-13004	418	14	to	to	PART
cblr-13004	418	15	trust	trust	VERB
cblr-13004	418	16	the	the	DET
cblr-13004	418	17	relevant	relevant	ADJ
cblr-13004	418	18	rating	rating	NOUN
cblr-13004	418	19	agency	agency	NOUN
cblr-13004	418	20	in	in	ADP
cblr-13004	418	21	the	the	DET
cblr-13004	418	22	future	future	NOUN
cblr-13004	418	23	,	,	PUNCT
cblr-13004	418	24	opening	open	VERB
cblr-13004	418	25	up	up	ADP
cblr-13004	418	26	at	at	ADP
cblr-13004	418	27	least	least	ADJ
cblr-13004	418	28	the	the	DET
cblr-13004	418	29	theoretical	theoretical	ADJ
cblr-13004	418	30	possibility	possibility	NOUN
cblr-13004	418	31	of	of	ADP
cblr-13004	418	32	market	market	NOUN
cblr-13004	418	33	discipline	discipline	NOUN
cblr-13004	418	34	of	of	ADP
cblr-13004	418	35	rating	rating	NOUN
cblr-13004	418	36	quality	quality	NOUN
cblr-13004	418	37	.	.	PUNCT
cblr-13004	419	1	there	there	PRON
cblr-13004	419	2	is	be	VERB
cblr-13004	419	3	no	no	DET
cblr-13004	419	4	analogous	analogous	ADJ
cblr-13004	419	5	natural	natural	ADJ
cblr-13004	419	6	detection	detection	NOUN
cblr-13004	419	7	mechanism	mechanism	NOUN
cblr-13004	419	8	for	for	ADP
cblr-13004	419	9	green	green	ADJ
cblr-13004	419	10	default	default	NOUN
cblr-13004	419	11	.	.	PUNCT
cblr-13004	420	1	even	even	ADV
cblr-13004	420	2	in	in	ADP
cblr-13004	420	3	the	the	DET
cblr-13004	420	4	case	case	NOUN
cblr-13004	420	5	of	of	ADP
cblr-13004	420	6	bonds	bond	NOUN
cblr-13004	420	7	issued	issue	VERB
cblr-13004	420	8	specifically	specifically	ADV
cblr-13004	420	9	to	to	PART
cblr-13004	420	10	finance	finance	VERB
cblr-13004	420	11	the	the	DET
cblr-13004	420	12	construction	construction	NOUN
cblr-13004	420	13	of	of	ADP
cblr-13004	420	14	a	a	DET
cblr-13004	420	15	specific	specific	ADJ
cblr-13004	420	16	building	building	NOUN
cblr-13004	420	17	or	or	CCONJ
cblr-13004	420	18	power	power	NOUN
cblr-13004	420	19	plant,121	plant,121	NOUN
cblr-13004	420	20	it	it	PRON
cblr-13004	420	21	is	be	AUX
cblr-13004	420	22	generally	generally	ADV
cblr-13004	420	23	harder	hard	ADJ
cblr-13004	420	24	for	for	SCONJ
cblr-13004	420	25	investors	investor	NOUN
cblr-13004	420	26	to	to	PART
cblr-13004	420	27	determine	determine	VERB
cblr-13004	420	28	whether	whether	SCONJ
cblr-13004	420	29	something	something	PRON
cblr-13004	420	30	has	have	AUX
cblr-13004	420	31	been	be	AUX
cblr-13004	420	32	built	build	VERB
cblr-13004	420	33	than	than	ADP
cblr-13004	420	34	whether	whether	SCONJ
cblr-13004	420	35	they	they	PRON
cblr-13004	420	36	are	be	AUX
cblr-13004	420	37	being	be	AUX
cblr-13004	420	38	paid	pay	VERB
cblr-13004	420	39	.	.	PUNCT
cblr-13004	421	1	but	but	CCONJ
cblr-13004	421	2	in	in	ADP
cblr-13004	421	3	many	many	ADJ
cblr-13004	421	4	cases	case	NOUN
cblr-13004	421	5	,	,	PUNCT
cblr-13004	421	6	determining	determine	VERB
cblr-13004	421	7	whether	whether	SCONJ
cblr-13004	421	8	an	an	DET
cblr-13004	421	9	issuer	issuer	NOUN
cblr-13004	421	10	used	use	VERB
cblr-13004	421	11	proceeds	proceed	NOUN
cblr-13004	421	12	for	for	ADP
cblr-13004	421	13	green	green	ADJ
cblr-13004	421	14	purposes	purpose	NOUN
cblr-13004	421	15	is	be	AUX
cblr-13004	421	16	much	much	ADV
cblr-13004	421	17	harder	hard	ADJ
cblr-13004	421	18	than	than	ADP
cblr-13004	421	19	looking	look	VERB
cblr-13004	421	20	at	at	ADP
cblr-13004	421	21	photos	photo	NOUN
cblr-13004	421	22	of	of	ADP
cblr-13004	421	23	a	a	DET
cblr-13004	421	24	building	building	NOUN
cblr-13004	421	25	site	site	NOUN
cblr-13004	421	26	.	.	PUNCT
cblr-13004	422	1	for	for	ADP
cblr-13004	422	2	example	example	NOUN
cblr-13004	422	3	,	,	PUNCT
cblr-13004	422	4	many	many	ADJ
cblr-13004	422	5	green	green	ADJ
cblr-13004	422	6	bonds	bond	NOUN
cblr-13004	422	7	120	120	NUM
cblr-13004	422	8	see	see	VERB
cblr-13004	422	9	,	,	PUNCT
cblr-13004	422	10	e.g.	e.g.	ADV
cblr-13004	422	11	,	,	PUNCT
cblr-13004	422	12	bondholders	bondholder	NOUN
cblr-13004	422	13	claim	claim	VERB
cblr-13004	422	14	tyco	tyco	NOUN
cblr-13004	422	15	in	in	ADP
cblr-13004	422	16	default	default	NOUN
cblr-13004	422	17	on	on	ADP
cblr-13004	422	18	up	up	ADP
cblr-13004	422	19	to	to	PART
cblr-13004	422	20	$	$	SYM
cblr-13004	422	21	4	4	NUM
cblr-13004	422	22	bln	bln	NUM
cblr-13004	422	23	,	,	PUNCT
cblr-13004	422	24	reuters	reuter	NOUN
cblr-13004	422	25	(	(	PUNCT
cblr-13004	422	26	nov	nov	PROPN
cblr-13004	422	27	.	.	PROPN
cblr-13004	422	28	28	28	NUM
cblr-13004	422	29	,	,	PUNCT
cblr-13004	422	30	2007	2007	NUM
cblr-13004	422	31	)	)	PUNCT
cblr-13004	422	32	,	,	PUNCT
cblr-13004	422	33	https://www.reuters.com/article/idusn28615477/	https://www.reuters.com/article/idusn28615477/	X
cblr-13004	423	1	[	[	X
cblr-13004	423	2	https://perma.cc/6lae-rzaz	https://perma.cc/6lae-rzaz	X
cblr-13004	423	3	]	]	X
cblr-13004	423	4	(	(	PUNCT
cblr-13004	423	5	describing	describe	VERB
cblr-13004	423	6	the	the	DET
cblr-13004	423	7	dispute	dispute	NOUN
cblr-13004	423	8	between	between	ADP
cblr-13004	423	9	tyco	tyco	PROPN
cblr-13004	423	10	international	international	ADJ
cblr-13004	423	11	and	and	CCONJ
cblr-13004	423	12	a	a	DET
cblr-13004	423	13	trustee	trustee	NOUN
cblr-13004	423	14	of	of	ADP
cblr-13004	423	15	its	its	PRON
cblr-13004	423	16	bonds	bond	NOUN
cblr-13004	423	17	,	,	PUNCT
cblr-13004	423	18	the	the	DET
cblr-13004	423	19	bank	bank	NOUN
cblr-13004	423	20	of	of	ADP
cblr-13004	423	21	new	new	PROPN
cblr-13004	423	22	york	york	PROPN
cblr-13004	423	23	,	,	PUNCT
cblr-13004	423	24	over	over	ADP
cblr-13004	423	25	whether	whether	SCONJ
cblr-13004	423	26	tyco	tyco	NOUN
cblr-13004	423	27	had	have	AUX
cblr-13004	423	28	defaulted	default	VERB
cblr-13004	423	29	on	on	ADP
cblr-13004	423	30	the	the	DET
cblr-13004	423	31	bonds	bond	NOUN
cblr-13004	423	32	)	)	PUNCT
cblr-13004	423	33	.	.	PUNCT
cblr-13004	424	1	121	121	NUM
cblr-13004	424	2	see	see	VERB
cblr-13004	424	3	curtis	curtis	PROPN
cblr-13004	424	4	et	et	PROPN
cblr-13004	424	5	al	al	PROPN
cblr-13004	424	6	.	.	PROPN
cblr-13004	424	7	,	,	PUNCT
cblr-13004	424	8	supra	supra	PROPN
cblr-13004	424	9	note	note	PROPN
cblr-13004	424	10	10	10	NUM
cblr-13004	424	11	,	,	PUNCT
cblr-13004	424	12	at	at	ADP
cblr-13004	424	13	137–38	137–38	PROPN
cblr-13004	424	14	(	(	PUNCT
cblr-13004	424	15	“	"	PUNCT
cblr-13004	424	16	[	[	PUNCT
cblr-13004	424	17	m]any	m]any	NOUN
cblr-13004	424	18	green	green	ADJ
cblr-13004	424	19	bonds	bond	NOUN
cblr-13004	424	20	are	be	AUX
cblr-13004	424	21	issued	issue	VERB
cblr-13004	424	22	to	to	PART
cblr-13004	424	23	finance	finance	VERB
cblr-13004	424	24	specific	specific	ADJ
cblr-13004	424	25	projects	project	NOUN
cblr-13004	424	26	that	that	PRON
cblr-13004	424	27	are	be	AUX
cblr-13004	424	28	identified	identify	VERB
cblr-13004	424	29	to	to	ADP
cblr-13004	424	30	investors	investor	NOUN
cblr-13004	424	31	in	in	ADP
cblr-13004	424	32	advance	advance	NOUN
cblr-13004	424	33	.	.	PUNCT
cblr-13004	425	1	these	these	DET
cblr-13004	425	2	bonds	bond	NOUN
cblr-13004	425	3	do	do	AUX
cblr-13004	425	4	not	not	PART
cblr-13004	425	5	raise	raise	VERB
cblr-13004	425	6	particularly	particularly	ADV
cblr-13004	425	7	acute	acute	ADJ
cblr-13004	425	8	monitoring	monitoring	NOUN
cblr-13004	425	9	or	or	CCONJ
cblr-13004	425	10	enforcement	enforcement	NOUN
cblr-13004	425	11	concerns	concern	NOUN
cblr-13004	425	12	.	.	PUNCT
cblr-13004	425	13	.	.	PUNCT
cblr-13004	425	14	.	.	PUNCT
cblr-13004	425	15	.	.	PUNCT
cblr-13004	426	1	compliance	compliance	NOUN
cblr-13004	426	2	is	be	AUX
cblr-13004	426	3	easy	easy	ADJ
cblr-13004	426	4	to	to	PART
cblr-13004	426	5	monitor	monitor	VERB
cblr-13004	426	6	;	;	PUNCT
cblr-13004	426	7	either	either	CCONJ
cblr-13004	426	8	the	the	DET
cblr-13004	426	9	issuer	issuer	NOUN
cblr-13004	426	10	pursues	pursue	VERB
cblr-13004	426	11	the	the	DET
cblr-13004	426	12	project	project	NOUN
cblr-13004	426	13	or	or	CCONJ
cblr-13004	426	14	it	it	PRON
cblr-13004	426	15	does	do	VERB
cblr-13004	426	16	not	not	PART
cblr-13004	426	17	.	.	PUNCT
cblr-13004	427	1	such	such	ADJ
cblr-13004	427	2	bonds	bond	NOUN
cblr-13004	427	3	may	may	AUX
cblr-13004	427	4	not	not	PART
cblr-13004	427	5	need	need	VERB
cblr-13004	427	6	detailed	detailed	ADJ
cblr-13004	427	7	monitoring	monitoring	NOUN
cblr-13004	427	8	and	and	CCONJ
cblr-13004	427	9	enforcement	enforcement	NOUN
cblr-13004	427	10	provisions	provision	NOUN
cblr-13004	427	11	focused	focus	VERB
cblr-13004	427	12	on	on	ADP
cblr-13004	427	13	the	the	DET
cblr-13004	427	14	green	green	ADJ
cblr-13004	427	15	aspects	aspect	NOUN
cblr-13004	427	16	of	of	ADP
cblr-13004	427	17	the	the	DET
cblr-13004	427	18	transaction	transaction	NOUN
cblr-13004	427	19	.	.	PUNCT
cblr-13004	427	20	”	"	PUNCT
cblr-13004	427	21	)	)	PUNCT
cblr-13004	427	22	.	.	PUNCT
cblr-13004	428	1	230	230	NUM
cblr-13004	428	2	columbia	columbia	PROPN
cblr-13004	428	3	business	business	NOUN
cblr-13004	428	4	law	law	PROPN
cblr-13004	428	5	review	review	NOUN
cblr-13004	429	1	[	[	X
cblr-13004	429	2	vol	vol	NOUN
cblr-13004	429	3	.	.	NOUN
cblr-13004	429	4	2024	2024	NUM
cblr-13004	429	5	are	be	AUX
cblr-13004	429	6	issued	issue	VERB
cblr-13004	429	7	by	by	ADP
cblr-13004	429	8	banks	bank	NOUN
cblr-13004	429	9	to	to	PART
cblr-13004	429	10	support	support	VERB
cblr-13004	429	11	the	the	DET
cblr-13004	429	12	bank	bank	NOUN
cblr-13004	429	13	’s	’s	ADV
cblr-13004	429	14	making	make	VERB
cblr-13004	429	15	green	green	ADJ
cblr-13004	429	16	loans.122	loans.122	ADP
cblr-13004	429	17	a	a	DET
cblr-13004	429	18	typical	typical	ADJ
cblr-13004	429	19	bond	bond	NOUN
cblr-13004	429	20	investor	investor	NOUN
cblr-13004	429	21	may	may	AUX
cblr-13004	429	22	have	have	VERB
cblr-13004	429	23	no	no	DET
cblr-13004	429	24	way	way	NOUN
cblr-13004	429	25	of	of	ADP
cblr-13004	429	26	checking	check	VERB
cblr-13004	429	27	what	what	PRON
cblr-13004	429	28	specific	specific	ADJ
cblr-13004	429	29	loans	loan	NOUN
cblr-13004	429	30	the	the	DET
cblr-13004	429	31	bank	bank	NOUN
cblr-13004	429	32	has	have	AUX
cblr-13004	429	33	made	make	VERB
cblr-13004	429	34	since	since	SCONJ
cblr-13004	429	35	issuing	issue	VERB
cblr-13004	429	36	the	the	DET
cblr-13004	429	37	green	green	ADJ
cblr-13004	429	38	bond	bond	NOUN
cblr-13004	429	39	,	,	PUNCT
cblr-13004	429	40	much	much	ADV
cblr-13004	429	41	less	less	ADJ
cblr-13004	429	42	whether	whether	SCONJ
cblr-13004	429	43	the	the	DET
cblr-13004	429	44	green	green	ADJ
cblr-13004	429	45	-	-	PUNCT
cblr-13004	429	46	bond	bond	NOUN
cblr-13004	429	47	funds	fund	NOUN
cblr-13004	429	48	were	be	AUX
cblr-13004	429	49	allocated	allocate	VERB
cblr-13004	429	50	to	to	ADP
cblr-13004	429	51	green	green	ADJ
cblr-13004	429	52	lending	lending	NOUN
cblr-13004	429	53	.	.	PUNCT
cblr-13004	430	1	thus	thus	ADV
cblr-13004	430	2	,	,	PUNCT
cblr-13004	430	3	post	post	ADJ
cblr-13004	430	4	-	-	ADJ
cblr-13004	430	5	issuance	issuance	ADJ
cblr-13004	430	6	review	review	NOUN
cblr-13004	430	7	is	be	AUX
cblr-13004	430	8	a	a	DET
cblr-13004	430	9	critical	critical	ADJ
cblr-13004	430	10	aspect	aspect	NOUN
cblr-13004	430	11	of	of	ADP
cblr-13004	430	12	green	green	ADJ
cblr-13004	430	13	-	-	PUNCT
cblr-13004	430	14	bond	bond	NOUN
cblr-13004	430	15	integrity	integrity	NOUN
cblr-13004	430	16	that	that	PRON
cblr-13004	430	17	does	do	AUX
cblr-13004	430	18	not	not	PART
cblr-13004	430	19	have	have	VERB
cblr-13004	430	20	a	a	DET
cblr-13004	430	21	clear	clear	ADJ
cblr-13004	430	22	analogy	analogy	NOUN
cblr-13004	430	23	in	in	ADP
cblr-13004	430	24	the	the	DET
cblr-13004	430	25	rating	rating	NOUN
cblr-13004	430	26	-	-	PUNCT
cblr-13004	430	27	agency	agency	NOUN
cblr-13004	430	28	context	context	NOUN
cblr-13004	430	29	.	.	PUNCT
cblr-13004	431	1	two	two	NUM
cblr-13004	431	2	other	other	ADJ
cblr-13004	431	3	types	type	NOUN
cblr-13004	431	4	of	of	ADP
cblr-13004	431	5	green	green	ADJ
cblr-13004	431	6	-	-	PUNCT
cblr-13004	431	7	bond	bond	NOUN
cblr-13004	431	8	verification	verification	NOUN
cblr-13004	431	9	deserve	deserve	VERB
cblr-13004	431	10	brief	brief	ADJ
cblr-13004	431	11	mention	mention	NOUN
cblr-13004	431	12	.	.	PUNCT
cblr-13004	432	1	one	one	NUM
cblr-13004	432	2	is	be	AUX
cblr-13004	432	3	the	the	DET
cblr-13004	432	4	auditing	auditing	NOUN
cblr-13004	432	5	of	of	ADP
cblr-13004	432	6	“	"	PUNCT
cblr-13004	432	7	impact	impact	NOUN
cblr-13004	432	8	reporting	reporting	NOUN
cblr-13004	432	9	.	.	PUNCT
cblr-13004	432	10	”	"	PUNCT
cblr-13004	433	1	“	"	PUNCT
cblr-13004	433	2	impact	impact	NOUN
cblr-13004	433	3	reporting	reporting	NOUN
cblr-13004	433	4	”	"	PUNCT
cblr-13004	433	5	is	be	AUX
cblr-13004	433	6	reporting	report	VERB
cblr-13004	433	7	on	on	ADP
cblr-13004	433	8	the	the	DET
cblr-13004	433	9	actual	actual	ADJ
cblr-13004	433	10	environmental	environmental	ADJ
cblr-13004	433	11	effect	effect	NOUN
cblr-13004	433	12	of	of	ADP
cblr-13004	433	13	green	green	ADJ
cblr-13004	433	14	-	-	PUNCT
cblr-13004	433	15	bond	bond	NOUN
cblr-13004	433	16	expenditures	expenditure	NOUN
cblr-13004	433	17	,	,	PUNCT
cblr-13004	433	18	not	not	PART
cblr-13004	433	19	just	just	ADV
cblr-13004	433	20	what	what	PRON
cblr-13004	433	21	they	they	PRON
cblr-13004	433	22	were	be	AUX
cblr-13004	433	23	used	use	VERB
cblr-13004	433	24	for	for	ADP
cblr-13004	433	25	.	.	PUNCT
cblr-13004	434	1	the	the	DET
cblr-13004	434	2	icma	icma	PROPN
cblr-13004	434	3	gbp	gbp	NOUN
cblr-13004	434	4	call	call	NOUN
cblr-13004	434	5	on	on	ADP
cblr-13004	434	6	issuers	issuer	NOUN
cblr-13004	434	7	to	to	PART
cblr-13004	434	8	report	report	VERB
cblr-13004	434	9	on	on	ADP
cblr-13004	434	10	the	the	DET
cblr-13004	434	11	“	"	PUNCT
cblr-13004	434	12	expected	expect	VERB
cblr-13004	434	13	impact	impact	NOUN
cblr-13004	434	14	”	"	PUNCT
cblr-13004	434	15	of	of	ADP
cblr-13004	434	16	projects	project	NOUN
cblr-13004	434	17	funded	fund	VERB
cblr-13004	434	18	by	by	ADP
cblr-13004	434	19	green	green	ADJ
cblr-13004	434	20	-	-	PUNCT
cblr-13004	434	21	bond	bond	NOUN
cblr-13004	434	22	proceeds.123	proceeds.123	NOUN
cblr-13004	434	23	insofar	insofar	ADV
cblr-13004	434	24	as	as	ADP
cblr-13004	434	25	signing	sign	VERB
cblr-13004	434	26	off	off	ADP
cblr-13004	434	27	on	on	ADP
cblr-13004	434	28	this	this	DET
cblr-13004	434	29	type	type	NOUN
cblr-13004	434	30	of	of	ADP
cblr-13004	434	31	impact	impact	NOUN
cblr-13004	434	32	reporting	reporting	NOUN
cblr-13004	434	33	involves	involve	VERB
cblr-13004	434	34	a	a	DET
cblr-13004	434	35	prediction	prediction	NOUN
cblr-13004	434	36	,	,	PUNCT
cblr-13004	434	37	it	it	PRON
cblr-13004	434	38	may	may	AUX
cblr-13004	434	39	be	be	AUX
cblr-13004	434	40	more	more	ADV
cblr-13004	434	41	akin	akin	ADJ
cblr-13004	434	42	to	to	ADP
cblr-13004	434	43	credit	credit	NOUN
cblr-13004	434	44	rating	rating	NOUN
cblr-13004	434	45	than	than	ADP
cblr-13004	434	46	a	a	DET
cblr-13004	434	47	second	second	ADJ
cblr-13004	434	48	-	-	PUNCT
cblr-13004	434	49	party	party	NOUN
cblr-13004	434	50	opinion	opinion	NOUN
cblr-13004	434	51	or	or	CCONJ
cblr-13004	434	52	use	use	NOUN
cblr-13004	434	53	-	-	PUNCT
cblr-13004	434	54	of	of	ADP
cblr-13004	434	55	-	-	PUNCT
cblr-13004	434	56	proceeds	proceed	NOUN
cblr-13004	434	57	attestation	attestation	NOUN
cblr-13004	434	58	,	,	PUNCT
cblr-13004	434	59	the	the	DET
cblr-13004	434	60	two	two	NUM
cblr-13004	434	61	types	type	NOUN
cblr-13004	434	62	of	of	ADP
cblr-13004	434	63	verification	verification	NOUN
cblr-13004	434	64	discussed	discuss	VERB
cblr-13004	434	65	so	so	ADV
cblr-13004	434	66	far	far	ADV
cblr-13004	434	67	.	.	PUNCT
cblr-13004	435	1	even	even	ADV
cblr-13004	435	2	so	so	ADV
cblr-13004	435	3	,	,	PUNCT
cblr-13004	435	4	the	the	DET
cblr-13004	435	5	analogy	analogy	NOUN
cblr-13004	435	6	to	to	ADP
cblr-13004	435	7	credit	credit	NOUN
cblr-13004	435	8	ratings	rating	NOUN
cblr-13004	435	9	is	be	AUX
cblr-13004	435	10	limited	limit	VERB
cblr-13004	435	11	.	.	PUNCT
cblr-13004	436	1	predicting	predict	VERB
cblr-13004	436	2	the	the	DET
cblr-13004	436	3	environmental	environmental	ADJ
cblr-13004	436	4	impact	impact	NOUN
cblr-13004	436	5	of	of	ADP
cblr-13004	436	6	a	a	DET
cblr-13004	436	7	project124	project124	PROPN
cblr-13004	436	8	seems	seem	VERB
cblr-13004	436	9	at	at	ADP
cblr-13004	436	10	first	first	ADJ
cblr-13004	436	11	blush	blush	NOUN
cblr-13004	436	12	to	to	PART
cblr-13004	436	13	be	be	AUX
cblr-13004	436	14	more	more	ADJ
cblr-13004	436	15	of	of	ADP
cblr-13004	436	16	a	a	DET
cblr-13004	436	17	scientific	scientific	ADJ
cblr-13004	436	18	and	and	CCONJ
cblr-13004	436	19	engineering	engineering	NOUN
cblr-13004	436	20	exercise	exercise	NOUN
cblr-13004	436	21	than	than	ADP
cblr-13004	436	22	a	a	DET
cblr-13004	436	23	financial	financial	ADJ
cblr-13004	436	24	one	one	NOUN
cblr-13004	436	25	.	.	PUNCT
cblr-13004	437	1	in	in	ADP
cblr-13004	437	2	any	any	DET
cblr-13004	437	3	event	event	NOUN
cblr-13004	437	4	,	,	PUNCT
cblr-13004	437	5	the	the	DET
cblr-13004	437	6	author	author	NOUN
cblr-13004	437	7	’s	’s	PART
cblr-13004	437	8	limited	limited	ADJ
cblr-13004	437	9	review	review	NOUN
cblr-13004	437	10	suggests	suggest	VERB
cblr-13004	437	11	that	that	SCONJ
cblr-13004	437	12	third	third	ADJ
cblr-13004	437	13	-	-	PUNCT
cblr-13004	437	14	party	party	NOUN
cblr-13004	437	15	signoff	signoff	NOUN
cblr-13004	437	16	on	on	ADP
cblr-13004	437	17	impact	impact	NOUN
cblr-13004	437	18	122	122	NUM
cblr-13004	437	19	see	see	VERB
cblr-13004	437	20	,	,	PUNCT
cblr-13004	437	21	e.g.	e.g.	ADV
cblr-13004	437	22	,	,	PUNCT
cblr-13004	437	23	bank	bank	NOUN
cblr-13004	437	24	of	of	ADP
cblr-13004	437	25	am	am	PROPN
cblr-13004	437	26	.	.	PUNCT
cblr-13004	437	27	corp	corp	PROPN
cblr-13004	437	28	.	.	PROPN
cblr-13004	437	29	,	,	PUNCT
cblr-13004	437	30	green	green	ADJ
cblr-13004	437	31	and	and	CCONJ
cblr-13004	437	32	equality	equality	NOUN
cblr-13004	437	33	progress	progress	NOUN
cblr-13004	437	34	sustainability	sustainability	NOUN
cblr-13004	437	35	bond	bond	NOUN
cblr-13004	437	36	issuances	issuance	NOUN
cblr-13004	437	37	,	,	PUNCT
cblr-13004	437	38	use	use	NOUN
cblr-13004	437	39	of	of	ADP
cblr-13004	437	40	proceeds	proceed	NOUN
cblr-13004	437	41	attestation	attestation	NOUN
cblr-13004	437	42	,	,	PUNCT
cblr-13004	437	43	report	report	NOUN
cblr-13004	437	44	of	of	ADP
cblr-13004	437	45	independent	independent	ADJ
cblr-13004	437	46	accountants	accountant	NOUN
cblr-13004	437	47	,	,	PUNCT
cblr-13004	437	48	ex	ex	NOUN
cblr-13004	437	49	.	.	NOUN
cblr-13004	437	50	1	1	NUM
cblr-13004	437	51	(	(	PUNCT
cblr-13004	437	52	2022	2022	NUM
cblr-13004	437	53	)	)	PUNCT
cblr-13004	437	54	(	(	PUNCT
cblr-13004	437	55	asserting	assert	VERB
cblr-13004	437	56	that	that	SCONJ
cblr-13004	437	57	green	green	ADJ
cblr-13004	437	58	bond	bond	NOUN
cblr-13004	437	59	proceeds	proceed	NOUN
cblr-13004	437	60	were	be	AUX
cblr-13004	437	61	used	use	VERB
cblr-13004	437	62	to	to	PART
cblr-13004	437	63	make	make	VERB
cblr-13004	437	64	loans	loan	NOUN
cblr-13004	437	65	to	to	ADP
cblr-13004	437	66	at	at	ADV
cblr-13004	437	67	least	least	ADV
cblr-13004	437	68	11	11	NUM
cblr-13004	437	69	different	different	ADJ
cblr-13004	437	70	borrowers	borrower	NOUN
cblr-13004	437	71	)	)	PUNCT
cblr-13004	437	72	.	.	PUNCT
cblr-13004	438	1	123	123	NUM
cblr-13004	438	2	2021	2021	NUM
cblr-13004	438	3	green	green	ADJ
cblr-13004	438	4	bond	bond	NOUN
cblr-13004	438	5	principles	principle	NOUN
cblr-13004	438	6	,	,	PUNCT
cblr-13004	438	7	supra	supra	PROPN
cblr-13004	438	8	note	note	NOUN
cblr-13004	438	9	1	1	NUM
cblr-13004	438	10	,	,	PUNCT
cblr-13004	438	11	at	at	ADP
cblr-13004	438	12	6	6	NUM
cblr-13004	438	13	.	.	NOUN
cblr-13004	438	14	124	124	NUM
cblr-13004	438	15	int’l	int’l	NUM
cblr-13004	438	16	cap	cap	NOUN
cblr-13004	438	17	.	.	PUNCT
cblr-13004	439	1	mkts	mkts	NOUN
cblr-13004	439	2	.	.	PUNCT
cblr-13004	440	1	ass’n	ass’n	ADJ
cblr-13004	440	2	,	,	PUNCT
cblr-13004	440	3	handbook	handbook	NOUN
cblr-13004	440	4	:	:	PUNCT
cblr-13004	440	5	harmonised	harmonise	VERB
cblr-13004	440	6	framework	framework	NOUN
cblr-13004	440	7	for	for	ADP
cblr-13004	440	8	impact	impact	NOUN
cblr-13004	440	9	reporting	reporting	NOUN
cblr-13004	440	10	,	,	PUNCT
cblr-13004	440	11	9	9	NUM
cblr-13004	440	12	(	(	PUNCT
cblr-13004	440	13	june	june	PROPN
cblr-13004	440	14	2023	2023	NUM
cblr-13004	440	15	)	)	PUNCT
cblr-13004	441	1	[	[	X
cblr-13004	441	2	hereinafter	hereinafter	NOUN
cblr-13004	441	3	2023	2023	NUM
cblr-13004	441	4	impact	impact	NOUN
cblr-13004	441	5	reporting	reporting	NOUN
cblr-13004	441	6	framework	framework	NOUN
cblr-13004	441	7	]	]	PUNCT
cblr-13004	441	8	,	,	PUNCT
cblr-13004	441	9	https://www.icmagroup.org/assets/documents/sustainable-finance/2023-updates/handbook-harmonised-framework-for-impact-reporting-june-2023-220623.pdf	https://www.icmagroup.org/assets/documents/sustainable-finance/2023-updates/handbook-harmonised-framework-for-impact-reporting-june-2023-220623.pdf	X
cblr-13004	441	10	[	[	X
cblr-13004	441	11	https://perma.cc/2zmm-lrre	https://perma.cc/2zmm-lrre	X
cblr-13004	441	12	]	]	X
cblr-13004	441	13	(	(	PUNCT
cblr-13004	441	14	providing	provide	VERB
cblr-13004	441	15	that	that	DET
cblr-13004	441	16	impact	impact	NOUN
cblr-13004	441	17	reporting	report	VERB
cblr-13004	441	18	“	"	PUNCT
cblr-13004	441	19	should	should	AUX
cblr-13004	441	20	illustrate	illustrate	VERB
cblr-13004	441	21	the	the	DET
cblr-13004	441	22	expected	expect	VERB
cblr-13004	441	23	environmental	environmental	ADJ
cblr-13004	441	24	impact	impact	NOUN
cblr-13004	441	25	or	or	CCONJ
cblr-13004	441	26	outcomes	outcome	NOUN
cblr-13004	441	27	made	make	VERB
cblr-13004	441	28	possible	possible	ADJ
cblr-13004	441	29	as	as	ADP
cblr-13004	441	30	a	a	DET
cblr-13004	441	31	result	result	NOUN
cblr-13004	441	32	of	of	ADP
cblr-13004	441	33	projects	project	NOUN
cblr-13004	441	34	to	to	PART
cblr-13004	441	35	which	which	PRON
cblr-13004	441	36	the	the	DET
cblr-13004	441	37	green	green	ADJ
cblr-13004	441	38	bond	bond	NOUN
cblr-13004	441	39	proceeds	proceed	NOUN
cblr-13004	441	40	have	have	AUX
cblr-13004	441	41	been	be	AUX
cblr-13004	441	42	allocated	allocate	VERB
cblr-13004	441	43	”	"	PUNCT
cblr-13004	441	44	)	)	PUNCT
cblr-13004	441	45	.	.	PUNCT
cblr-13004	442	1	https://www.icmagroup.org/assets/documents/sustainable-finance/2023-updates/handbook-harmonised-framework-for-impact-reporting-june-2023-220623.pdf	https://www.icmagroup.org/assets/documents/sustainable-finance/2023-updates/handbook-harmonised-framework-for-impact-reporting-june-2023-220623.pdf	PROPN
cblr-13004	442	2	https://www.icmagroup.org/assets/documents/sustainable-finance/2023-updates/handbook-harmonised-framework-for-impact-reporting-june-2023-220623.pdf	https://www.icmagroup.org/assets/documents/sustainable-finance/2023-updates/handbook-harmonised-framework-for-impact-reporting-june-2023-220623.pdf	PROPN
cblr-13004	442	3	https://www.icmagroup.org/assets/documents/sustainable-finance/2023-updates/handbook-harmonised-framework-for-impact-reporting-june-2023-220623.pdf	https://www.icmagroup.org/assets/documents/sustainable-finance/2023-updates/handbook-harmonised-framework-for-impact-reporting-june-2023-220623.pdf	NOUN
cblr-13004	442	4	no	no	NOUN
cblr-13004	442	5	.	.	NOUN
cblr-13004	442	6	1	1	NUM
cblr-13004	442	7	]	]	X
cblr-13004	442	8	green	green	ADJ
cblr-13004	442	9	bond	bond	NOUN
cblr-13004	442	10	reporting	report	VERB
cblr-13004	442	11	231	231	NUM
cblr-13004	442	12	reporting	reporting	NOUN
cblr-13004	442	13	has	have	AUX
cblr-13004	442	14	been	be	AUX
cblr-13004	442	15	very	very	ADV
cblr-13004	442	16	rare	rare	ADJ
cblr-13004	442	17	in	in	ADP
cblr-13004	442	18	the	the	DET
cblr-13004	442	19	us	us	PROPN
cblr-13004	442	20	corporate	corporate	ADJ
cblr-13004	442	21	green	green	ADJ
cblr-13004	442	22	-	-	PUNCT
cblr-13004	442	23	bond	bond	NOUN
cblr-13004	442	24	market.125	market.125	NOUN
cblr-13004	442	25	the	the	DET
cblr-13004	442	26	second	second	ADJ
cblr-13004	442	27	additional	additional	ADJ
cblr-13004	442	28	type	type	NOUN
cblr-13004	442	29	of	of	ADP
cblr-13004	442	30	green	green	ADJ
cblr-13004	442	31	-	-	PUNCT
cblr-13004	442	32	bond	bond	NOUN
cblr-13004	442	33	certification	certification	NOUN
cblr-13004	442	34	is	be	AUX
cblr-13004	442	35	green	green	ADJ
cblr-13004	442	36	credit	credit	NOUN
cblr-13004	442	37	rating	rating	NOUN
cblr-13004	442	38	or	or	CCONJ
cblr-13004	442	39	scoring	scoring	NOUN
cblr-13004	442	40	,	,	PUNCT
cblr-13004	442	41	provided	provide	VERB
cblr-13004	442	42	by	by	ADP
cblr-13004	442	43	firms	firm	NOUN
cblr-13004	442	44	including	include	VERB
cblr-13004	442	45	credit	credit	NOUN
cblr-13004	442	46	rating	rating	NOUN
cblr-13004	442	47	agencies.126	agencies.126	PRON
cblr-13004	442	48	insofar	insofar	ADV
cblr-13004	442	49	as	as	ADP
cblr-13004	442	50	such	such	ADJ
cblr-13004	442	51	scoring	scoring	NOUN
cblr-13004	442	52	or	or	CCONJ
cblr-13004	442	53	rating	rating	NOUN
cblr-13004	442	54	does	do	AUX
cblr-13004	442	55	,	,	PUNCT
cblr-13004	442	56	at	at	ADP
cblr-13004	442	57	least	least	ADJ
cblr-13004	442	58	in	in	ADP
cblr-13004	442	59	some	some	DET
cblr-13004	442	60	cases	case	NOUN
cblr-13004	442	61	,	,	PUNCT
cblr-13004	442	62	purport	purport	NOUN
cblr-13004	442	63	to	to	PART
cblr-13004	442	64	assess	assess	VERB
cblr-13004	442	65	the	the	DET
cblr-13004	442	66	likelihood	likelihood	NOUN
cblr-13004	442	67	that	that	SCONJ
cblr-13004	442	68	the	the	DET
cblr-13004	442	69	firm	firm	NOUN
cblr-13004	442	70	will	will	AUX
cblr-13004	442	71	achieve	achieve	VERB
cblr-13004	442	72	its	its	PRON
cblr-13004	442	73	environmental	environmental	ADJ
cblr-13004	442	74	objectives,127	objectives,127	NOUN
cblr-13004	442	75	it	it	PRON
cblr-13004	442	76	may	may	AUX
cblr-13004	442	77	be	be	AUX
cblr-13004	442	78	analogous	analogous	ADJ
cblr-13004	442	79	to	to	ADP
cblr-13004	442	80	credit	credit	NOUN
cblr-13004	442	81	rating	rating	NOUN
cblr-13004	442	82	.	.	PUNCT
cblr-13004	443	1	however	however	ADV
cblr-13004	443	2	,	,	PUNCT
cblr-13004	443	3	it	it	PRON
cblr-13004	443	4	is	be	AUX
cblr-13004	443	5	unclear	unclear	ADJ
cblr-13004	443	6	whether	whether	SCONJ
cblr-13004	443	7	this	this	DET
cblr-13004	443	8	type	type	NOUN
cblr-13004	443	9	of	of	ADP
cblr-13004	443	10	rating	rating	NOUN
cblr-13004	443	11	or	or	CCONJ
cblr-13004	443	12	scoring	scoring	NOUN
cblr-13004	443	13	is	be	AUX
cblr-13004	443	14	at	at	ADV
cblr-13004	443	15	all	all	ADV
cblr-13004	443	16	common	common	ADJ
cblr-13004	443	17	in	in	ADP
cblr-13004	443	18	the	the	DET
cblr-13004	443	19	us	us	PROPN
cblr-13004	443	20	market	market	NOUN
cblr-13004	443	21	:	:	PUNCT
cblr-13004	443	22	although	although	SCONJ
cblr-13004	443	23	bloomberg	bloomberg	PROPN
cblr-13004	443	24	states	state	VERB
cblr-13004	443	25	that	that	SCONJ
cblr-13004	443	26	it	it	PRON
cblr-13004	443	27	reports	report	VERB
cblr-13004	443	28	these	these	DET
cblr-13004	443	29	ratings	rating	NOUN
cblr-13004	443	30	when	when	SCONJ
cblr-13004	443	31	available,128	available,128	PROPN
cblr-13004	443	32	the	the	DET
cblr-13004	443	33	service	service	NOUN
cblr-13004	443	34	does	do	AUX
cblr-13004	443	35	not	not	PART
cblr-13004	443	36	appear	appear	VERB
cblr-13004	443	37	to	to	PART
cblr-13004	443	38	have	have	VERB
cblr-13004	443	39	a	a	DET
cblr-13004	443	40	moody	moody	NOUN
cblr-13004	443	41	’s	’s	PART
cblr-13004	443	42	green	green	ADJ
cblr-13004	443	43	-	-	PUNCT
cblr-13004	443	44	bond	bond	NOUN
cblr-13004	443	45	rating	rating	NOUN
cblr-13004	443	46	for	for	ADP
cblr-13004	443	47	any	any	DET
cblr-13004	443	48	us	us	PROPN
cblr-13004	443	49	green	green	ADJ
cblr-13004	443	50	bond	bond	NOUN
cblr-13004	443	51	issued	issue	VERB
cblr-13004	443	52	in	in	ADP
cblr-13004	443	53	the	the	DET
cblr-13004	443	54	three	three	NUM
cblr-13004	443	55	-	-	PUNCT
cblr-13004	443	56	year	year	NOUN
cblr-13004	443	57	period	period	NOUN
cblr-13004	443	58	discussed	discuss	VERB
cblr-13004	443	59	in	in	ADP
cblr-13004	443	60	this	this	PRON
cblr-13004	443	61	article.129	article.129	PROPN
cblr-13004	443	62	in	in	ADP
cblr-13004	443	63	sum	sum	NOUN
cblr-13004	443	64	,	,	PUNCT
cblr-13004	443	65	credit	credit	NOUN
cblr-13004	443	66	ratings	rating	NOUN
cblr-13004	443	67	furnish	furnish	VERB
cblr-13004	443	68	an	an	DET
cblr-13004	443	69	analog	analog	NOUN
cblr-13004	443	70	to	to	ADP
cblr-13004	443	71	post	post	ADJ
cblr-13004	443	72	-	-	ADJ
cblr-13004	443	73	issuance	issuance	ADJ
cblr-13004	443	74	green	green	ADJ
cblr-13004	443	75	verification	verification	NOUN
cblr-13004	443	76	that	that	PRON
cblr-13004	443	77	is	be	AUX
cblr-13004	443	78	useful	useful	ADJ
cblr-13004	443	79	to	to	ADP
cblr-13004	443	80	some	some	DET
cblr-13004	443	81	extent	extent	NOUN
cblr-13004	443	82	,	,	PUNCT
cblr-13004	443	83	but	but	CCONJ
cblr-13004	443	84	great	great	ADJ
cblr-13004	443	85	care	care	NOUN
cblr-13004	443	86	must	must	AUX
cblr-13004	443	87	be	be	AUX
cblr-13004	443	88	taken	take	VERB
cblr-13004	443	89	in	in	ADP
cblr-13004	443	90	extrapolating	extrapolate	VERB
cblr-13004	443	91	from	from	ADP
cblr-13004	443	92	the	the	DET
cblr-13004	443	93	rating	rating	NOUN
cblr-13004	443	94	-	-	PUNCT
cblr-13004	443	95	agency	agency	NOUN
cblr-13004	443	96	market	market	NOUN
cblr-13004	443	97	to	to	ADP
cblr-13004	443	98	the	the	DET
cblr-13004	443	99	market	market	NOUN
cblr-13004	443	100	under	under	ADP
cblr-13004	443	101	discussion	discussion	NOUN
cblr-13004	443	102	here.130	here.130	ADP
cblr-13004	443	103	in	in	ADP
cblr-13004	443	104	many	many	ADJ
cblr-13004	443	105	ways	way	NOUN
cblr-13004	443	106	,	,	PUNCT
cblr-13004	443	107	post	post	VERB
cblr-13004	443	108	125	125	NUM
cblr-13004	443	109	the	the	DET
cblr-13004	443	110	author	author	NOUN
cblr-13004	443	111	’s	’s	PART
cblr-13004	443	112	review	review	NOUN
cblr-13004	443	113	of	of	ADP
cblr-13004	443	114	47	47	NUM
cblr-13004	443	115	us	us	PROPN
cblr-13004	443	116	corporate	corporate	ADJ
cblr-13004	443	117	green	green	ADJ
cblr-13004	443	118	bonds	bond	NOUN
cblr-13004	443	119	from	from	ADP
cblr-13004	443	120	the	the	DET
cblr-13004	443	121	study	study	NOUN
cblr-13004	443	122	period	period	NOUN
cblr-13004	443	123	for	for	ADP
cblr-13004	443	124	which	which	PRON
cblr-13004	443	125	bloomberg	bloomberg	PROPN
cblr-13004	443	126	indicated	indicate	VERB
cblr-13004	443	127	that	that	SCONJ
cblr-13004	443	128	impact	impact	NOUN
cblr-13004	443	129	reporting	reporting	NOUN
cblr-13004	443	130	was	be	AUX
cblr-13004	443	131	available	available	ADJ
cblr-13004	443	132	turned	turn	VERB
cblr-13004	443	133	up	up	ADP
cblr-13004	443	134	no	no	DET
cblr-13004	443	135	examples	example	NOUN
cblr-13004	443	136	of	of	ADP
cblr-13004	443	137	attestation	attestation	NOUN
cblr-13004	443	138	of	of	ADP
cblr-13004	443	139	impact	impact	NOUN
cblr-13004	443	140	reporting	reporting	NOUN
cblr-13004	443	141	.	.	PUNCT
cblr-13004	444	1	126	126	NUM
cblr-13004	444	2	see	see	VERB
cblr-13004	444	3	rose	rise	VERB
cblr-13004	444	4	,	,	PUNCT
cblr-13004	444	5	verification	verification	NOUN
cblr-13004	444	6	,	,	PUNCT
cblr-13004	444	7	supra	supra	PROPN
cblr-13004	444	8	note	note	NOUN
cblr-13004	444	9	9	9	NUM
cblr-13004	444	10	,	,	PUNCT
cblr-13004	444	11	at	at	ADP
cblr-13004	444	12	1041–42	1041–42	NUM
cblr-13004	444	13	(	(	PUNCT
cblr-13004	444	14	reporting	report	VERB
cblr-13004	444	15	that	that	SCONJ
cblr-13004	444	16	the	the	DET
cblr-13004	444	17	credit	credit	NOUN
cblr-13004	444	18	rating	rating	NOUN
cblr-13004	444	19	agency	agency	NOUN
cblr-13004	444	20	moody	moody	PROPN
cblr-13004	444	21	’s	’s	PART
cblr-13004	444	22	provides	provide	VERB
cblr-13004	444	23	such	such	ADJ
cblr-13004	444	24	scoring	scoring	NOUN
cblr-13004	444	25	and	and	CCONJ
cblr-13004	444	26	presenting	present	VERB
cblr-13004	444	27	its	its	PRON
cblr-13004	444	28	rating	rating	NOUN
cblr-13004	444	29	scale	scale	NOUN
cblr-13004	444	30	and	and	CCONJ
cblr-13004	444	31	explanations	explanation	NOUN
cblr-13004	444	32	)	)	PUNCT
cblr-13004	444	33	.	.	PUNCT
cblr-13004	445	1	127	127	NUM
cblr-13004	445	2	see	see	VERB
cblr-13004	445	3	i	i	PRON
cblr-13004	445	4	d.	d.	PROPN
cblr-13004	445	5	at	at	ADP
cblr-13004	445	6	1042	1042	NUM
cblr-13004	445	7	tbl	tbl	NOUN
cblr-13004	445	8	.	.	PUNCT
cblr-13004	445	9	1	1	NUM
cblr-13004	445	10	(	(	PUNCT
cblr-13004	445	11	demonstrating	demonstrate	VERB
cblr-13004	445	12	that	that	SCONJ
cblr-13004	445	13	moody	moody	PROPN
cblr-13004	445	14	’s	’s	PART
cblr-13004	445	15	green	green	ADJ
cblr-13004	445	16	rating	rating	NOUN
cblr-13004	445	17	scale	scale	NOUN
cblr-13004	445	18	ranges	range	VERB
cblr-13004	445	19	from	from	ADP
cblr-13004	445	20	gb1	gb1	NOUN
cblr-13004	445	21	meaning	mean	VERB
cblr-13004	445	22	“	"	PUNCT
cblr-13004	445	23	[	[	X
cblr-13004	445	24	p]rospects	p]rospect	NOUN
cblr-13004	445	25	for	for	ADP
cblr-13004	445	26	achieving	achieve	VERB
cblr-13004	445	27	stated	state	VERB
cblr-13004	445	28	environmental	environmental	ADJ
cblr-13004	445	29	objectives	objective	NOUN
cblr-13004	445	30	are	be	AUX
cblr-13004	445	31	excellent	excellent	ADJ
cblr-13004	445	32	”	"	PUNCT
cblr-13004	445	33	to	to	ADP
cblr-13004	445	34	gb5	gb5	NOUN
cblr-13004	445	35	meaning	mean	VERB
cblr-13004	445	36	“	"	PUNCT
cblr-13004	445	37	[	[	X
cblr-13004	445	38	p]rospects	p]rospect	NOUN
cblr-13004	445	39	for	for	ADP
cblr-13004	445	40	achieving	achieve	VERB
cblr-13004	445	41	stated	state	VERB
cblr-13004	445	42	environmental	environmental	ADJ
cblr-13004	445	43	objectives	objective	NOUN
cblr-13004	445	44	are	be	AUX
cblr-13004	445	45	poor	poor	ADJ
cblr-13004	445	46	”	"	PUNCT
cblr-13004	445	47	)	)	PUNCT
cblr-13004	445	48	.	.	PUNCT
cblr-13004	446	1	128	128	NUM
cblr-13004	446	2	see	see	VERB
cblr-13004	446	3	e	e	NOUN
cblr-13004	446	4	-	-	NOUN
cblr-13004	446	5	mail	mail	NOUN
cblr-13004	446	6	from	from	ADP
cblr-13004	446	7	bloomberg	bloomberg	PROPN
cblr-13004	446	8	help	help	NOUN
cblr-13004	446	9	desk	desk	NOUN
cblr-13004	446	10	to	to	ADP
cblr-13004	446	11	john	john	PROPN
cblr-13004	446	12	patrick	patrick	PROPN
cblr-13004	446	13	hunt	hunt	PROPN
cblr-13004	446	14	,	,	PUNCT
cblr-13004	446	15	professor	professor	NOUN
cblr-13004	446	16	of	of	ADP
cblr-13004	446	17	l.	l.	PROPN
cblr-13004	446	18	and	and	CCONJ
cblr-13004	446	19	martin	martin	PROPN
cblr-13004	446	20	luther	luther	PROPN
cblr-13004	446	21	king	king	PROPN
cblr-13004	446	22	,	,	PUNCT
cblr-13004	446	23	jr	jr	PROPN
cblr-13004	446	24	.	.	PROPN
cblr-13004	446	25	hall	hall	PROPN
cblr-13004	446	26	rsch	rsch	PROPN
cblr-13004	446	27	.	.	PUNCT
cblr-13004	447	1	scholar	scholar	NOUN
cblr-13004	447	2	,	,	PUNCT
cblr-13004	447	3	u.c	u.c	PROPN
cblr-13004	447	4	.	.	PROPN
cblr-13004	447	5	davis	davis	PROPN
cblr-13004	447	6	sch	sch	PROPN
cblr-13004	447	7	.	.	PROPN
cblr-13004	447	8	of	of	ADP
cblr-13004	447	9	l.	l.	PROPN
cblr-13004	447	10	and	and	CCONJ
cblr-13004	447	11	author	author	NOUN
cblr-13004	447	12	(	(	PUNCT
cblr-13004	447	13	aug	aug	PROPN
cblr-13004	447	14	.	.	PROPN
cblr-13004	447	15	17	17	NUM
cblr-13004	447	16	,	,	PUNCT
cblr-13004	447	17	2023	2023	NUM
cblr-13004	447	18	,	,	PUNCT
cblr-13004	447	19	19:33[utc	19:33[utc	NUM
cblr-13004	447	20	]	]	X
cblr-13004	447	21	)	)	PUNCT
cblr-13004	447	22	(	(	PUNCT
cblr-13004	447	23	on	on	ADP
cblr-13004	447	24	file	file	NOUN
cblr-13004	447	25	with	with	ADP
cblr-13004	447	26	the	the	DET
cblr-13004	447	27	columbia	columbia	PROPN
cblr-13004	447	28	business	business	PROPN
cblr-13004	447	29	law	law	PROPN
cblr-13004	447	30	review	review	PROPN
cblr-13004	447	31	)	)	PUNCT
cblr-13004	447	32	.	.	PUNCT
cblr-13004	448	1	129	129	NUM
cblr-13004	448	2	a	a	DET
cblr-13004	448	3	search	search	NOUN
cblr-13004	448	4	for	for	ADP
cblr-13004	448	5	the	the	DET
cblr-13004	448	6	moody	moody	PROPN
cblr-13004	448	7	’s	’s	PART
cblr-13004	448	8	green	green	ADJ
cblr-13004	448	9	-	-	PUNCT
cblr-13004	448	10	bond	bond	NOUN
cblr-13004	448	11	rating	rating	NOUN
cblr-13004	448	12	returned	return	VERB
cblr-13004	448	13	“	"	PUNCT
cblr-13004	448	14	#	#	SYM
cblr-13004	448	15	n	n	CCONJ
cblr-13004	448	16	/	/	SYM
cblr-13004	448	17	a	a	DET
cblr-13004	448	18	n	n	CCONJ
cblr-13004	448	19	/	/	SYM
cblr-13004	448	20	a	a	NOUN
cblr-13004	448	21	”	"	PUNCT
cblr-13004	448	22	for	for	ADP
cblr-13004	448	23	each	each	DET
cblr-13004	448	24	bond	bond	NOUN
cblr-13004	448	25	in	in	ADP
cblr-13004	448	26	the	the	DET
cblr-13004	448	27	dataset	dataset	NOUN
cblr-13004	448	28	.	.	PUNCT
cblr-13004	449	1	bloomberg	bloomberg	PROPN
cblr-13004	449	2	fin	fin	PROPN
cblr-13004	449	3	.	.	PUNCT
cblr-13004	449	4	info	info	PROPN
cblr-13004	449	5	.	.	PUNCT
cblr-13004	450	1	serv	serv	X
cblr-13004	450	2	.	.	PUNCT
cblr-13004	451	1	(	(	PUNCT
cblr-13004	451	2	last	last	ADJ
cblr-13004	451	3	visited	visit	VERB
cblr-13004	451	4	feb	feb	PROPN
cblr-13004	451	5	.	.	PROPN
cblr-13004	451	6	7	7	NUM
cblr-13004	451	7	,	,	PUNCT
cblr-13004	451	8	2024	2024	NUM
cblr-13004	451	9	)	)	PUNCT
cblr-13004	451	10	(	(	PUNCT
cblr-13004	451	11	on	on	ADP
cblr-13004	451	12	file	file	NOUN
cblr-13004	451	13	with	with	ADP
cblr-13004	451	14	the	the	DET
cblr-13004	451	15	columbia	columbia	PROPN
cblr-13004	451	16	business	business	PROPN
cblr-13004	451	17	law	law	PROPN
cblr-13004	451	18	review	review	PROPN
cblr-13004	451	19	)	)	PUNCT
cblr-13004	451	20	.	.	PUNCT
cblr-13004	452	1	130	130	NUM
cblr-13004	452	2	see	see	NOUN
cblr-13004	452	3	rose	rise	VERB
cblr-13004	452	4	,	,	PUNCT
cblr-13004	452	5	verification	verification	NOUN
cblr-13004	452	6	,	,	PUNCT
cblr-13004	452	7	supra	supra	PROPN
cblr-13004	452	8	note	note	NOUN
cblr-13004	452	9	9	9	NUM
cblr-13004	452	10	,	,	PUNCT
cblr-13004	452	11	at	at	ADP
cblr-13004	452	12	1073	1073	NUM
cblr-13004	452	13	(	(	PUNCT
cblr-13004	452	14	“	"	PUNCT
cblr-13004	452	15	the	the	DET
cblr-13004	452	16	pathologies	pathology	NOUN
cblr-13004	452	17	of	of	ADP
cblr-13004	452	18	the	the	DET
cblr-13004	452	19	credit	credit	NOUN
cblr-13004	452	20	rating	rating	NOUN
cblr-13004	452	21	system	system	NOUN
cblr-13004	452	22	are	be	AUX
cblr-13004	452	23	directly	directly	ADV
cblr-13004	452	24	relevant	relevant	ADJ
cblr-13004	452	25	to	to	ADP
cblr-13004	452	26	the	the	DET
cblr-13004	452	27	business	business	NOUN
cblr-13004	452	28	of	of	ADP
cblr-13004	452	29	sustainability	sustainability	NOUN
cblr-13004	452	30	ratings	rating	NOUN
cblr-13004	452	31	,	,	PUNCT
cblr-13004	452	32	and	and	CCONJ
cblr-13004	452	33	the	the	DET
cblr-13004	452	34	lessons	lesson	NOUN
cblr-13004	452	35	learned	learn	VERB
cblr-13004	452	36	from	from	ADP
cblr-13004	452	37	attempted	attempt	VERB
cblr-13004	452	38	regulation	regulation	NOUN
cblr-13004	452	39	of	of	ADP
cblr-13004	452	40	cras	cras	X
cblr-13004	452	41	can	can	AUX
cblr-13004	452	42	help	help	VERB
cblr-13004	452	43	protect	protect	VERB
cblr-13004	452	44	against	against	ADP
cblr-13004	452	45	the	the	DET
cblr-13004	452	46	growth	growth	NOUN
cblr-13004	452	47	of	of	ADP
cblr-13004	452	48	these	these	DET
cblr-13004	452	49	pathologies	pathology	NOUN
cblr-13004	452	50	in	in	ADP
cblr-13004	452	51	the	the	DET
cblr-13004	452	52	sustainability	sustainability	NOUN
cblr-13004	452	53	ratings	rating	NOUN
cblr-13004	452	54	industry	industry	NOUN
cblr-13004	452	55	.	.	PUNCT
cblr-13004	452	56	”	"	PUNCT
cblr-13004	452	57	)	)	PUNCT
cblr-13004	452	58	;	;	PUNCT
cblr-13004	452	59	rose	rise	VERB
cblr-13004	452	60	,	,	PUNCT
cblr-13004	452	61	certifying	certifying	NOUN
cblr-13004	452	62	,	,	PUNCT
cblr-13004	452	63	supra	supra	ADJ
cblr-13004	452	64	note	note	NOUN
cblr-13004	452	65	9	9	NUM
cblr-13004	452	66	,	,	PUNCT
cblr-13004	452	67	at	at	ADP
cblr-13004	452	68	72–77	72–77	NUM
cblr-13004	452	69	(	(	PUNCT
cblr-13004	453	1	“	"	PUNCT
cblr-13004	453	2	outlin[ing	outlin[e	VERB
cblr-13004	453	3	]	]	PUNCT
cblr-13004	453	4	232	232	NUM
cblr-13004	453	5	columbia	columbia	PROPN
cblr-13004	453	6	business	business	NOUN
cblr-13004	453	7	law	law	PROPN
cblr-13004	453	8	review	review	NOUN
cblr-13004	453	9	[	[	X
cblr-13004	453	10	vol	vol	NOUN
cblr-13004	453	11	.	.	NOUN
cblr-13004	453	12	2024	2024	NUM
cblr-13004	453	13	issuance	issuance	NOUN
cblr-13004	453	14	green	green	ADJ
cblr-13004	453	15	reporting	reporting	NOUN
cblr-13004	453	16	and	and	CCONJ
cblr-13004	453	17	verification	verification	NOUN
cblr-13004	453	18	must	must	AUX
cblr-13004	453	19	be	be	AUX
cblr-13004	453	20	considered	consider	VERB
cblr-13004	453	21	on	on	ADP
cblr-13004	453	22	their	their	PRON
cblr-13004	453	23	own	own	ADJ
cblr-13004	453	24	terms	term	NOUN
cblr-13004	453	25	.	.	PUNCT
cblr-13004	454	1	iii	iii	X
cblr-13004	454	2	.	.	PUNCT
cblr-13004	454	3	empirical	empirical	ADJ
cblr-13004	454	4	overview	overview	NOUN
cblr-13004	454	5	of	of	ADP
cblr-13004	454	6	the	the	DET
cblr-13004	454	7	u.s	u.s	PROPN
cblr-13004	454	8	.	.	PROPN
cblr-13004	454	9	and	and	CCONJ
cblr-13004	454	10	global	global	ADJ
cblr-13004	454	11	green	green	ADJ
cblr-13004	454	12	bond	bond	NOUN
cblr-13004	454	13	markets	market	NOUN
cblr-13004	454	14	this	this	DET
cblr-13004	454	15	section	section	NOUN
cblr-13004	454	16	presents	present	VERB
cblr-13004	454	17	an	an	DET
cblr-13004	454	18	overview	overview	NOUN
cblr-13004	454	19	of	of	ADP
cblr-13004	454	20	the	the	DET
cblr-13004	454	21	u.s	u.s	PROPN
cblr-13004	454	22	.	.	PROPN
cblr-13004	454	23	and	and	CCONJ
cblr-13004	454	24	global	global	ADJ
cblr-13004	454	25	green	green	ADJ
cblr-13004	454	26	-	-	PUNCT
cblr-13004	454	27	bond	bond	NOUN
cblr-13004	454	28	markets	market	NOUN
cblr-13004	454	29	using	use	VERB
cblr-13004	454	30	data	datum	NOUN
cblr-13004	454	31	obtained	obtain	VERB
cblr-13004	454	32	from	from	ADP
cblr-13004	454	33	the	the	DET
cblr-13004	454	34	bloomberg	bloomberg	PROPN
cblr-13004	454	35	financial	financial	PROPN
cblr-13004	454	36	information	information	PROPN
cblr-13004	454	37	service	service	NOUN
cblr-13004	454	38	.	.	PUNCT
cblr-13004	455	1	among	among	ADP
cblr-13004	455	2	u.s	u.s	PROPN
cblr-13004	455	3	.	.	PROPN
cblr-13004	455	4	finance	finance	NOUN
cblr-13004	455	5	professionals	professional	NOUN
cblr-13004	455	6	,	,	PUNCT
cblr-13004	455	7	bloomberg	bloomberg	PROPN
cblr-13004	455	8	is	be	AUX
cblr-13004	455	9	a	a	DET
cblr-13004	455	10	highly	highly	ADV
cblr-13004	455	11	regarded	regard	VERB
cblr-13004	455	12	service	service	NOUN
cblr-13004	455	13	,	,	PUNCT
cblr-13004	455	14	particularly	particularly	ADV
cblr-13004	455	15	for	for	ADP
cblr-13004	455	16	bond	bond	NOUN
cblr-13004	455	17	data.131	data.131	NOUN
cblr-13004	455	18	although	although	SCONJ
cblr-13004	455	19	the	the	DET
cblr-13004	455	20	focus	focus	NOUN
cblr-13004	455	21	of	of	ADP
cblr-13004	455	22	the	the	DET
cblr-13004	455	23	article	article	NOUN
cblr-13004	455	24	is	be	AUX
cblr-13004	455	25	post	post	ADJ
cblr-13004	455	26	-	-	ADJ
cblr-13004	455	27	issuance	issuance	ADJ
cblr-13004	455	28	reporting	reporting	NOUN
cblr-13004	455	29	on	on	ADP
cblr-13004	455	30	green	green	ADJ
cblr-13004	455	31	bonds	bond	NOUN
cblr-13004	455	32	,	,	PUNCT
cblr-13004	455	33	the	the	DET
cblr-13004	455	34	dataset	dataset	NOUN
cblr-13004	455	35	permits	permit	VERB
cblr-13004	455	36	the	the	DET
cblr-13004	455	37	author	author	NOUN
cblr-13004	455	38	to	to	PART
cblr-13004	455	39	describe	describe	VERB
cblr-13004	455	40	the	the	DET
cblr-13004	455	41	u.s	u.s	PROPN
cblr-13004	455	42	.	.	PROPN
cblr-13004	455	43	market	market	NOUN
cblr-13004	455	44	in	in	ADP
cblr-13004	455	45	other	other	ADJ
cblr-13004	455	46	respects	respect	NOUN
cblr-13004	455	47	and	and	CCONJ
cblr-13004	455	48	to	to	PART
cblr-13004	455	49	give	give	VERB
cblr-13004	455	50	more	more	ADJ
cblr-13004	455	51	detail	detail	NOUN
cblr-13004	455	52	about	about	ADP
cblr-13004	455	53	it	it	PRON
cblr-13004	455	54	than	than	SCONJ
cblr-13004	455	55	has	have	AUX
cblr-13004	455	56	previously	previously	ADV
cblr-13004	455	57	appeared	appear	VERB
cblr-13004	455	58	in	in	ADP
cblr-13004	455	59	legal	legal	ADJ
cblr-13004	455	60	scholarship	scholarship	NOUN
cblr-13004	455	61	,	,	PUNCT
cblr-13004	455	62	which	which	PRON
cblr-13004	455	63	has	have	AUX
cblr-13004	455	64	tended	tend	VERB
cblr-13004	455	65	to	to	PART
cblr-13004	455	66	describe	describe	VERB
cblr-13004	455	67	green	green	ADJ
cblr-13004	455	68	bonds	bond	NOUN
cblr-13004	455	69	in	in	ADP
cblr-13004	455	70	fairly	fairly	ADV
cblr-13004	455	71	abstract	abstract	ADJ
cblr-13004	455	72	terms	term	NOUN
cblr-13004	455	73	.	.	PUNCT
cblr-13004	456	1	a.	a.	NOUN
cblr-13004	456	2	description	description	NOUN
cblr-13004	456	3	of	of	ADP
cblr-13004	456	4	datasets	dataset	NOUN
cblr-13004	456	5	and	and	CCONJ
cblr-13004	456	6	methods	method	NOUN
cblr-13004	456	7	bloomberg	bloomberg	PROPN
cblr-13004	456	8	attaches	attach	VERB
cblr-13004	456	9	a	a	DET
cblr-13004	456	10	“	"	PUNCT
cblr-13004	456	11	green	green	ADJ
cblr-13004	456	12	bond	bond	NOUN
cblr-13004	456	13	indicator	indicator	NOUN
cblr-13004	456	14	”	"	PUNCT
cblr-13004	456	15	to	to	ADP
cblr-13004	456	16	bonds	bond	NOUN
cblr-13004	456	17	that	that	PRON
cblr-13004	456	18	meet	meet	VERB
cblr-13004	456	19	its	its	PRON
cblr-13004	456	20	definition	definition	NOUN
cblr-13004	456	21	of	of	ADP
cblr-13004	456	22	“	"	PUNCT
cblr-13004	456	23	green	green	ADJ
cblr-13004	456	24	.	.	PUNCT
cblr-13004	456	25	”	"	PUNCT
cblr-13004	457	1	bloomberg	bloomberg	PROPN
cblr-13004	457	2	uses	use	VERB
cblr-13004	457	3	a	a	DET
cblr-13004	457	4	broad	broad	ADJ
cblr-13004	457	5	definition	definition	NOUN
cblr-13004	457	6	of	of	ADP
cblr-13004	457	7	“	"	PUNCT
cblr-13004	457	8	green	green	ADJ
cblr-13004	457	9	.	.	PUNCT
cblr-13004	457	10	”	"	PUNCT
cblr-13004	458	1	the	the	DET
cblr-13004	458	2	service	service	NOUN
cblr-13004	458	3	codes	code	VERB
cblr-13004	458	4	a	a	DET
cblr-13004	458	5	bond	bond	NOUN
cblr-13004	458	6	as	as	ADV
cblr-13004	458	7	green	green	ADJ
cblr-13004	458	8	if	if	SCONJ
cblr-13004	458	9	the	the	DET
cblr-13004	458	10	issuer	issuer	ADJ
cblr-13004	458	11	states	state	NOUN
cblr-13004	458	12	in	in	ADP
cblr-13004	458	13	offering	offer	VERB
cblr-13004	458	14	documents	document	NOUN
cblr-13004	458	15	that	that	SCONJ
cblr-13004	458	16	100	100	NUM
cblr-13004	458	17	%	%	NOUN
cblr-13004	458	18	of	of	ADP
cblr-13004	458	19	the	the	DET
cblr-13004	458	20	net	net	ADJ
cblr-13004	458	21	proceeds	proceed	NOUN
cblr-13004	458	22	or	or	CCONJ
cblr-13004	458	23	existing	exist	VERB
cblr-13004	458	24	regulatory	regulatory	ADJ
cblr-13004	458	25	structures	structure	NOUN
cblr-13004	458	26	in	in	ADP
cblr-13004	458	27	certification	certification	NOUN
cblr-13004	458	28	markets	market	NOUN
cblr-13004	458	29	,	,	PUNCT
cblr-13004	458	30	particularly	particularly	ADV
cblr-13004	458	31	the	the	DET
cblr-13004	458	32	regulations	regulation	NOUN
cblr-13004	458	33	applied	apply	VERB
cblr-13004	458	34	to	to	ADP
cblr-13004	458	35	cras	cras	X
cblr-13004	458	36	[	[	X
cblr-13004	458	37	credit	credit	NOUN
cblr-13004	458	38	rating	rating	NOUN
cblr-13004	458	39	agencies	agency	NOUN
cblr-13004	458	40	]	]	PUNCT
cblr-13004	458	41	,	,	PUNCT
cblr-13004	458	42	and	and	CCONJ
cblr-13004	458	43	.	.	PUNCT
cblr-13004	458	44	.	.	PUNCT
cblr-13004	458	45	.	.	PUNCT
cblr-13004	459	1	discuss[ing	discuss[e	VERB
cblr-13004	459	2	]	]	PUNCT
cblr-13004	459	3	the	the	DET
cblr-13004	459	4	applicability	applicability	NOUN
cblr-13004	459	5	of	of	ADP
cblr-13004	459	6	those	those	DET
cblr-13004	459	7	approaches	approach	NOUN
cblr-13004	459	8	to	to	ADP
cblr-13004	459	9	climate	climate	NOUN
cblr-13004	459	10	bond	bond	NOUN
cblr-13004	459	11	verification	verification	NOUN
cblr-13004	459	12	”	"	PUNCT
cblr-13004	459	13	)	)	PUNCT
cblr-13004	459	14	.	.	PUNCT
cblr-13004	460	1	see	see	VERB
cblr-13004	460	2	also	also	ADV
cblr-13004	460	3	banahan	banahan	PROPN
cblr-13004	460	4	,	,	PUNCT
cblr-13004	460	5	supra	supra	PROPN
cblr-13004	460	6	note	note	PROPN
cblr-13004	460	7	8	8	NUM
cblr-13004	460	8	,	,	PUNCT
cblr-13004	460	9	at	at	ADP
cblr-13004	460	10	843	843	NUM
cblr-13004	460	11	(	(	PUNCT
cblr-13004	460	12	arguing	argue	VERB
cblr-13004	460	13	that	that	SCONJ
cblr-13004	460	14	the	the	DET
cblr-13004	460	15	united	united	PROPN
cblr-13004	460	16	states	states	PROPN
cblr-13004	460	17	should	should	AUX
cblr-13004	460	18	learn	learn	VERB
cblr-13004	460	19	from	from	ADP
cblr-13004	460	20	its	its	PRON
cblr-13004	460	21	experience	experience	NOUN
cblr-13004	460	22	with	with	ADP
cblr-13004	460	23	credit	credit	NOUN
cblr-13004	460	24	rating	rating	NOUN
cblr-13004	460	25	agencies	agency	NOUN
cblr-13004	460	26	in	in	ADP
cblr-13004	460	27	the	the	DET
cblr-13004	460	28	global	global	ADJ
cblr-13004	460	29	financial	financial	ADJ
cblr-13004	460	30	crisis	crisis	NOUN
cblr-13004	460	31	in	in	ADP
cblr-13004	460	32	regulating	regulate	VERB
cblr-13004	460	33	green	green	ADJ
cblr-13004	460	34	bond	bond	NOUN
cblr-13004	460	35	verification	verification	NOUN
cblr-13004	460	36	)	)	PUNCT
cblr-13004	460	37	.	.	PUNCT
cblr-13004	461	1	131	131	NUM
cblr-13004	461	2	the	the	DET
cblr-13004	461	3	assertion	assertion	NOUN
cblr-13004	461	4	is	be	AUX
cblr-13004	461	5	based	base	VERB
cblr-13004	461	6	primarily	primarily	ADV
cblr-13004	461	7	on	on	ADP
cblr-13004	461	8	the	the	DET
cblr-13004	461	9	author	author	NOUN
cblr-13004	461	10	’s	’s	PART
cblr-13004	461	11	interactions	interaction	NOUN
cblr-13004	461	12	with	with	ADP
cblr-13004	461	13	finance	finance	NOUN
cblr-13004	461	14	professionals	professional	NOUN
cblr-13004	461	15	over	over	ADP
cblr-13004	461	16	a	a	DET
cblr-13004	461	17	period	period	NOUN
cblr-13004	461	18	of	of	ADP
cblr-13004	461	19	many	many	ADJ
cblr-13004	461	20	years	year	NOUN
cblr-13004	461	21	.	.	PUNCT
cblr-13004	462	1	see	see	VERB
cblr-13004	462	2	jessica	jessica	PROPN
cblr-13004	462	3	martel	martel	PROPN
cblr-13004	462	4	,	,	PUNCT
cblr-13004	462	5	best	good	ADJ
cblr-13004	462	6	bloomberg	bloomberg	PROPN
cblr-13004	462	7	terminal	terminal	PROPN
cblr-13004	462	8	alternatives	alternative	NOUN
cblr-13004	462	9	,	,	PUNCT
cblr-13004	462	10	investopedia	investopedia	PROPN
cblr-13004	462	11	(	(	PUNCT
cblr-13004	462	12	sept	sept	PROPN
cblr-13004	462	13	.	.	PROPN
cblr-13004	462	14	30	30	NUM
cblr-13004	462	15	,	,	PUNCT
cblr-13004	462	16	2023	2023	NUM
cblr-13004	462	17	)	)	PUNCT
cblr-13004	462	18	,	,	PUNCT
cblr-13004	462	19	https://www.investopedia.com/terms/b/bloomberg_terminal.asp	https://www.investopedia.com/terms/b/bloomberg_terminal.asp	NOUN
cblr-13004	462	20	#	#	NOUN
cblr-13004	462	21	[	[	X
cblr-13004	462	22	https://perma.cc/344x-flnx	https://perma.cc/344x-flnx	X
cblr-13004	462	23	]	]	X
cblr-13004	462	24	(	(	PUNCT
cblr-13004	462	25	“	"	PUNCT
cblr-13004	462	26	the	the	DET
cblr-13004	462	27	bloomberg	bloomberg	PROPN
cblr-13004	462	28	terminal	terminal	NOUN
cblr-13004	462	29	is	be	AUX
cblr-13004	462	30	seen	see	VERB
cblr-13004	462	31	by	by	ADP
cblr-13004	462	32	many	many	ADJ
cblr-13004	462	33	as	as	ADP
cblr-13004	462	34	the	the	DET
cblr-13004	462	35	gold	gold	ADJ
cblr-13004	462	36	standard	standard	NOUN
cblr-13004	462	37	in	in	ADP
cblr-13004	462	38	the	the	DET
cblr-13004	462	39	financial	financial	ADJ
cblr-13004	462	40	industry	industry	NOUN
cblr-13004	462	41	;	;	PUNCT
cblr-13004	462	42	it	it	PRON
cblr-13004	462	43	is	be	AUX
cblr-13004	462	44	one	one	NUM
cblr-13004	462	45	of	of	ADP
cblr-13004	462	46	the	the	DET
cblr-13004	462	47	oldest	old	ADJ
cblr-13004	462	48	and	and	CCONJ
cblr-13004	462	49	most	most	ADV
cblr-13004	462	50	used	use	VERB
cblr-13004	462	51	financial	financial	ADJ
cblr-13004	462	52	terminals	terminal	NOUN
cblr-13004	462	53	.	.	PUNCT
cblr-13004	462	54	”	"	PUNCT
cblr-13004	462	55	)	)	PUNCT
cblr-13004	462	56	.	.	PUNCT
cblr-13004	463	1	no	no	INTJ
cblr-13004	463	2	.	.	NOUN
cblr-13004	463	3	1	1	NUM
cblr-13004	463	4	]	]	X
cblr-13004	463	5	green	green	ADJ
cblr-13004	463	6	bond	bond	NOUN
cblr-13004	463	7	reporting	report	VERB
cblr-13004	463	8	233	233	NUM
cblr-13004	463	9	an	an	DET
cblr-13004	463	10	amount	amount	NOUN
cblr-13004	463	11	equal	equal	ADJ
cblr-13004	463	12	to	to	ADP
cblr-13004	463	13	the	the	DET
cblr-13004	463	14	proceeds	proceed	NOUN
cblr-13004	463	15	will	will	AUX
cblr-13004	463	16	be	be	AUX
cblr-13004	463	17	used	use	VERB
cblr-13004	463	18	for	for	ADP
cblr-13004	463	19	eligible	eligible	ADJ
cblr-13004	463	20	green	green	ADJ
cblr-13004	463	21	projects.132	projects.132	PROPN
cblr-13004	463	22	the	the	DET
cblr-13004	463	23	author	author	NOUN
cblr-13004	463	24	used	use	VERB
cblr-13004	463	25	bloomberg	bloomberg	PROPN
cblr-13004	463	26	’s	’s	PART
cblr-13004	463	27	search	search	NOUN
cblr-13004	463	28	function	function	NOUN
cblr-13004	463	29	to	to	PART
cblr-13004	463	30	generate	generate	VERB
cblr-13004	463	31	the	the	DET
cblr-13004	463	32	bond	bond	NOUN
cblr-13004	463	33	lists	list	NOUN
cblr-13004	463	34	discussed	discuss	VERB
cblr-13004	463	35	in	in	ADP
cblr-13004	463	36	this	this	DET
cblr-13004	463	37	article	article	NOUN
cblr-13004	463	38	.	.	PUNCT
cblr-13004	464	1	the	the	DET
cblr-13004	464	2	main	main	ADJ
cblr-13004	464	3	dataset	dataset	NOUN
cblr-13004	464	4	contains	contain	VERB
cblr-13004	464	5	all	all	DET
cblr-13004	464	6	dollar	dollar	NOUN
cblr-13004	464	7	-	-	PUNCT
cblr-13004	464	8	denominated	denominate	VERB
cblr-13004	464	9	corporate133	corporate133	PROPN
cblr-13004	464	10	green	green	ADJ
cblr-13004	464	11	bonds	bond	NOUN
cblr-13004	464	12	on	on	ADP
cblr-13004	464	13	the	the	DET
cblr-13004	464	14	bloomberg	bloomberg	PROPN
cblr-13004	464	15	service	service	NOUN
cblr-13004	464	16	issued	issue	VERB
cblr-13004	464	17	by	by	ADP
cblr-13004	464	18	u.s	u.s	PROPN
cblr-13004	464	19	.	.	PROPN
cblr-13004	464	20	issuers134	issuers134	PROPN
cblr-13004	464	21	from	from	ADP
cblr-13004	464	22	june	june	PROPN
cblr-13004	464	23	1	1	NUM
cblr-13004	464	24	,	,	PUNCT
cblr-13004	464	25	2019	2019	NUM
cblr-13004	464	26	to	to	ADP
cblr-13004	464	27	may	may	PROPN
cblr-13004	464	28	31	31	NUM
cblr-13004	464	29	,	,	PUNCT
cblr-13004	464	30	2022.135	2022.135	NUM
cblr-13004	464	31	after	after	ADP
cblr-13004	464	32	removal	removal	NOUN
cblr-13004	464	33	of	of	ADP
cblr-13004	464	34	apparent	apparent	ADJ
cblr-13004	464	35	duplicate	duplicate	ADJ
cblr-13004	464	36	bonds,136	bonds,136	NOUN
cblr-13004	464	37	this	this	DET
cblr-13004	464	38	dataset	dataset	NOUN
cblr-13004	464	39	contained	contain	VERB
cblr-13004	464	40	155	155	NUM
cblr-13004	464	41	bonds	bond	NOUN
cblr-13004	464	42	with	with	ADP
cblr-13004	464	43	an	an	DET
cblr-13004	464	44	aggregate	aggregate	ADJ
cblr-13004	464	45	face	face	NOUN
cblr-13004	464	46	value	value	NOUN
cblr-13004	464	47	at	at	ADP
cblr-13004	464	48	issuance	issuance	NOUN
cblr-13004	464	49	of	of	ADP
cblr-13004	464	50	$	$	SYM
cblr-13004	464	51	91.3	91.3	NUM
cblr-13004	464	52	billion.137	billion.137	NOUN
cblr-13004	464	53	appendix	appendix	VERB
cblr-13004	464	54	1	1	NUM
cblr-13004	464	55	presents	present	VERB
cblr-13004	464	56	a	a	DET
cblr-13004	464	57	list	list	NOUN
cblr-13004	464	58	of	of	ADP
cblr-13004	464	59	the	the	DET
cblr-13004	464	60	bonds	bond	NOUN
cblr-13004	464	61	,	,	PUNCT
cblr-13004	464	62	including	include	VERB
cblr-13004	464	63	issue	issue	NOUN
cblr-13004	464	64	dates	date	NOUN
cblr-13004	464	65	and	and	CCONJ
cblr-13004	464	66	amounts	amount	NOUN
cblr-13004	464	67	issued	issue	VERB
cblr-13004	464	68	.	.	PUNCT
cblr-13004	465	1	132	132	NUM
cblr-13004	465	2	see	see	VERB
cblr-13004	465	3	e	e	NOUN
cblr-13004	465	4	-	-	NOUN
cblr-13004	465	5	mail	mail	NOUN
cblr-13004	465	6	from	from	ADP
cblr-13004	465	7	bloomberg	bloomberg	PROPN
cblr-13004	465	8	help	help	NOUN
cblr-13004	465	9	desk	desk	NOUN
cblr-13004	465	10	to	to	ADP
cblr-13004	465	11	john	john	PROPN
cblr-13004	465	12	patrick	patrick	PROPN
cblr-13004	465	13	hunt	hunt	PROPN
cblr-13004	465	14	(	(	PUNCT
cblr-13004	465	15	aug	aug	PROPN
cblr-13004	465	16	.	.	PROPN
cblr-13004	465	17	17	17	NUM
cblr-13004	465	18	,	,	PUNCT
cblr-13004	465	19	2023	2023	NUM
cblr-13004	465	20	,	,	PUNCT
cblr-13004	465	21	19:33[utc	19:33[utc	NUM
cblr-13004	465	22	]	]	X
cblr-13004	465	23	)	)	PUNCT
cblr-13004	465	24	(	(	PUNCT
cblr-13004	465	25	on	on	ADP
cblr-13004	465	26	file	file	NOUN
cblr-13004	465	27	with	with	ADP
cblr-13004	465	28	the	the	DET
cblr-13004	465	29	columbia	columbia	PROPN
cblr-13004	465	30	business	business	PROPN
cblr-13004	465	31	law	law	PROPN
cblr-13004	465	32	review	review	PROPN
cblr-13004	465	33	)	)	PUNCT
cblr-13004	465	34	.	.	PUNCT
cblr-13004	466	1	bloomberg	bloomberg	PROPN
cblr-13004	466	2	also	also	ADV
cblr-13004	466	3	indicates	indicate	VERB
cblr-13004	466	4	that	that	SCONJ
cblr-13004	466	5	it	it	PRON
cblr-13004	466	6	reviews	review	VERB
cblr-13004	466	7	“	"	PUNCT
cblr-13004	466	8	any	any	DET
cblr-13004	466	9	second	second	ADJ
cblr-13004	466	10	party	party	NOUN
cblr-13004	466	11	opinion	opinion	NOUN
cblr-13004	466	12	or	or	CCONJ
cblr-13004	466	13	framework	framework	NOUN
cblr-13004	466	14	documents	document	NOUN
cblr-13004	466	15	available	available	ADJ
cblr-13004	466	16	from	from	ADP
cblr-13004	466	17	the	the	DET
cblr-13004	466	18	issuer	issuer	NOUN
cblr-13004	466	19	.	.	PUNCT
cblr-13004	466	20	”	"	PUNCT
cblr-13004	467	1	i	i	PRON
cblr-13004	467	2	d.	d.	PROPN
cblr-13004	467	3	bloomberg	bloomberg	PROPN
cblr-13004	467	4	indicates	indicate	VERB
cblr-13004	467	5	that	that	SCONJ
cblr-13004	467	6	corporate	corporate	ADJ
cblr-13004	467	7	bonds	bond	NOUN
cblr-13004	467	8	are	be	AUX
cblr-13004	467	9	marked	mark	VERB
cblr-13004	467	10	green	green	ADJ
cblr-13004	467	11	if	if	SCONJ
cblr-13004	467	12	“	"	PUNCT
cblr-13004	467	13	the	the	DET
cblr-13004	467	14	security	security	NOUN
cblr-13004	467	15	has	have	AUX
cblr-13004	467	16	been	be	AUX
cblr-13004	467	17	classified	classify	VERB
cblr-13004	467	18	as	as	ADP
cblr-13004	467	19	a	a	DET
cblr-13004	467	20	green	green	ADJ
cblr-13004	467	21	bond	bond	NOUN
cblr-13004	467	22	/	/	SYM
cblr-13004	467	23	loan	loan	NOUN
cblr-13004	467	24	in	in	ADP
cblr-13004	467	25	use	use	NOUN
cblr-13004	467	26	of	of	ADP
cblr-13004	467	27	proceeds	proceed	NOUN
cblr-13004	467	28	.	.	PUNCT
cblr-13004	467	29	”	"	PUNCT
cblr-13004	468	1	flds	flds	PROPN
cblr-13004	468	2	dt607	dt607	PROPN
cblr-13004	468	3	,	,	PUNCT
cblr-13004	468	4	bloomberg	bloomberg	PROPN
cblr-13004	468	5	fin	fin	PROPN
cblr-13004	468	6	.	.	PUNCT
cblr-13004	468	7	info	info	PROPN
cblr-13004	468	8	.	.	PUNCT
cblr-13004	469	1	serv	serv	X
cblr-13004	469	2	.	.	PUNCT
cblr-13004	470	1	(	(	PUNCT
cblr-13004	470	2	last	last	ADV
cblr-13004	470	3	visited	visit	VERB
cblr-13004	470	4	april	april	PROPN
cblr-13004	470	5	3	3	NUM
cblr-13004	470	6	,	,	PUNCT
cblr-13004	470	7	2024	2024	NUM
cblr-13004	470	8	)	)	PUNCT
cblr-13004	470	9	.	.	PUNCT
cblr-13004	471	1	that	that	PRON
cblr-13004	471	2	classification	classification	NOUN
cblr-13004	471	3	in	in	ADP
cblr-13004	471	4	turn	turn	NOUN
cblr-13004	471	5	depends	depend	VERB
cblr-13004	471	6	on	on	ADP
cblr-13004	471	7	the	the	DET
cblr-13004	471	8	“	"	PUNCT
cblr-13004	471	9	issuer	issuer	NOUN
cblr-13004	471	10	’s	’s	PART
cblr-13004	471	11	intended	intend	VERB
cblr-13004	471	12	use	use	NOUN
cblr-13004	471	13	of	of	ADP
cblr-13004	471	14	the	the	DET
cblr-13004	471	15	capital	capital	NOUN
cblr-13004	471	16	raised	raise	VERB
cblr-13004	471	17	by	by	ADP
cblr-13004	471	18	the	the	DET
cblr-13004	471	19	offering	offering	NOUN
cblr-13004	471	20	.	.	PUNCT
cblr-13004	471	21	”	"	PUNCT
cblr-13004	472	1	flds	flds	PROPN
cblr-13004	472	2	dy056	dy056	PROPN
cblr-13004	472	3	,	,	PUNCT
cblr-13004	472	4	bloomberg	bloomberg	PROPN
cblr-13004	472	5	fin	fin	PROPN
cblr-13004	472	6	.	.	PUNCT
cblr-13004	472	7	info	info	PROPN
cblr-13004	472	8	.	.	PUNCT
cblr-13004	473	1	serv	serv	X
cblr-13004	473	2	.	.	PUNCT
cblr-13004	474	1	(	(	PUNCT
cblr-13004	474	2	last	last	ADV
cblr-13004	474	3	visited	visit	VERB
cblr-13004	474	4	april	april	PROPN
cblr-13004	474	5	3	3	NUM
cblr-13004	474	6	,	,	PUNCT
cblr-13004	474	7	2024	2024	NUM
cblr-13004	474	8	)	)	PUNCT
cblr-13004	474	9	.	.	PUNCT
cblr-13004	475	1	133	133	NUM
cblr-13004	475	2	“	"	PUNCT
cblr-13004	475	3	corporate	corporate	ADJ
cblr-13004	475	4	”	"	PUNCT
cblr-13004	475	5	here	here	ADV
cblr-13004	475	6	refers	refer	VERB
cblr-13004	475	7	to	to	ADP
cblr-13004	475	8	the	the	DET
cblr-13004	475	9	“	"	PUNCT
cblr-13004	475	10	corporate	corporate	ADJ
cblr-13004	475	11	”	"	PUNCT
cblr-13004	475	12	asset	asset	NOUN
cblr-13004	475	13	-	-	PUNCT
cblr-13004	475	14	class	class	NOUN
cblr-13004	475	15	designation	designation	NOUN
cblr-13004	475	16	in	in	ADP
cblr-13004	475	17	bloomberg	bloomberg	PROPN
cblr-13004	475	18	.	.	PUNCT
cblr-13004	476	1	134	134	NUM
cblr-13004	476	2	a	a	DET
cblr-13004	476	3	“	"	PUNCT
cblr-13004	476	4	u.s	u.s	PROPN
cblr-13004	476	5	.	.	PROPN
cblr-13004	476	6	issuer	issuer	NOUN
cblr-13004	476	7	”	"	PUNCT
cblr-13004	476	8	is	be	AUX
cblr-13004	476	9	defined	define	VERB
cblr-13004	476	10	here	here	ADV
cblr-13004	476	11	as	as	ADP
cblr-13004	476	12	one	one	NUM
cblr-13004	476	13	that	that	PRON
cblr-13004	476	14	has	have	VERB
cblr-13004	476	15	a	a	DET
cblr-13004	476	16	“	"	PUNCT
cblr-13004	476	17	country	country	NOUN
cblr-13004	476	18	”	"	PUNCT
cblr-13004	476	19	code	code	NOUN
cblr-13004	476	20	of	of	ADP
cblr-13004	476	21	“	"	PUNCT
cblr-13004	476	22	united	united	PROPN
cblr-13004	476	23	states	states	PROPN
cblr-13004	476	24	”	"	PUNCT
cblr-13004	476	25	in	in	ADP
cblr-13004	476	26	bloomberg	bloomberg	PROPN
cblr-13004	476	27	.	.	PUNCT
cblr-13004	477	1	bloomberg	bloomberg	PROPN
cblr-13004	477	2	advises	advise	VERB
cblr-13004	477	3	that	that	SCONJ
cblr-13004	477	4	its	its	PRON
cblr-13004	477	5	“	"	PUNCT
cblr-13004	477	6	country	country	NOUN
cblr-13004	477	7	”	"	PUNCT
cblr-13004	477	8	code	code	NOUN
cblr-13004	477	9	states	state	VERB
cblr-13004	477	10	the	the	DET
cblr-13004	477	11	issuer	issuer	NOUN
cblr-13004	477	12	’s	’s	PART
cblr-13004	477	13	country	country	NOUN
cblr-13004	477	14	of	of	ADP
cblr-13004	477	15	incorporation	incorporation	NOUN
cblr-13004	477	16	.	.	PUNCT
cblr-13004	478	1	flds	flds	PROPN
cblr-13004	478	2	ds003	ds003	PROPN
cblr-13004	478	3	,	,	PUNCT
cblr-13004	478	4	bloomberg	bloomberg	PROPN
cblr-13004	478	5	fin	fin	PROPN
cblr-13004	478	6	.	.	PUNCT
cblr-13004	478	7	info	info	PROPN
cblr-13004	478	8	.	.	PUNCT
cblr-13004	479	1	serv	serv	X
cblr-13004	479	2	.	.	PUNCT
cblr-13004	480	1	(	(	PUNCT
cblr-13004	480	2	last	last	ADV
cblr-13004	480	3	visited	visit	VERB
cblr-13004	480	4	april	april	PROPN
cblr-13004	480	5	3	3	NUM
cblr-13004	480	6	,	,	PUNCT
cblr-13004	480	7	2024	2024	NUM
cblr-13004	480	8	)	)	PUNCT
cblr-13004	480	9	.	.	PUNCT
cblr-13004	481	1	135	135	NUM
cblr-13004	481	2	the	the	DET
cblr-13004	481	3	end	end	NOUN
cblr-13004	481	4	date	date	NOUN
cblr-13004	481	5	of	of	ADP
cblr-13004	481	6	may	may	PROPN
cblr-13004	481	7	31	31	NUM
cblr-13004	481	8	,	,	PUNCT
cblr-13004	481	9	2022	2022	NUM
cblr-13004	481	10	was	be	AUX
cblr-13004	481	11	chosen	choose	VERB
cblr-13004	481	12	because	because	SCONJ
cblr-13004	481	13	the	the	DET
cblr-13004	481	14	icma	icma	PROPN
cblr-13004	481	15	green	green	ADJ
cblr-13004	481	16	bond	bond	NOUN
cblr-13004	481	17	principles	principle	NOUN
cblr-13004	481	18	recommend	recommend	VERB
cblr-13004	481	19	annual	annual	ADJ
cblr-13004	481	20	post	post	ADJ
cblr-13004	481	21	-	-	ADJ
cblr-13004	481	22	issuance	issuance	ADJ
cblr-13004	481	23	reporting	reporting	NOUN
cblr-13004	481	24	,	,	PUNCT
cblr-13004	481	25	and	and	CCONJ
cblr-13004	481	26	june	june	PROPN
cblr-13004	481	27	1	1	NUM
cblr-13004	481	28	provides	provide	VERB
cblr-13004	481	29	for	for	ADP
cblr-13004	481	30	one	one	NUM
cblr-13004	481	31	year	year	NOUN
cblr-13004	481	32	to	to	PART
cblr-13004	481	33	have	have	AUX
cblr-13004	481	34	passed	pass	VERB
cblr-13004	481	35	between	between	ADP
cblr-13004	481	36	issuance	issuance	NOUN
cblr-13004	481	37	and	and	CCONJ
cblr-13004	481	38	initial	initial	ADJ
cblr-13004	481	39	data	datum	NOUN
cblr-13004	481	40	collection	collection	NOUN
cblr-13004	481	41	,	,	PUNCT
cblr-13004	481	42	which	which	PRON
cblr-13004	481	43	occurred	occur	VERB
cblr-13004	481	44	in	in	ADP
cblr-13004	481	45	early	early	ADJ
cblr-13004	481	46	june	june	PROPN
cblr-13004	481	47	2023	2023	NUM
cblr-13004	481	48	.	.	PUNCT
cblr-13004	482	1	the	the	DET
cblr-13004	482	2	dataset	dataset	NOUN
cblr-13004	482	3	was	be	AUX
cblr-13004	482	4	finalized	finalize	VERB
cblr-13004	482	5	in	in	ADP
cblr-13004	482	6	early	early	ADJ
cblr-13004	482	7	august	august	PROPN
cblr-13004	482	8	2023	2023	NUM
cblr-13004	482	9	.	.	PUNCT
cblr-13004	483	1	136	136	NUM
cblr-13004	483	2	in	in	ADP
cblr-13004	483	3	several	several	ADJ
cblr-13004	483	4	instances	instance	NOUN
cblr-13004	483	5	,	,	PUNCT
cblr-13004	483	6	two	two	NUM
cblr-13004	483	7	bonds	bond	NOUN
cblr-13004	483	8	with	with	ADP
cblr-13004	483	9	different	different	ADJ
cblr-13004	483	10	identifiers	identifier	NOUN
cblr-13004	483	11	on	on	ADP
cblr-13004	483	12	bloomberg	bloomberg	PROPN
cblr-13004	483	13	were	be	AUX
cblr-13004	483	14	issued	issue	VERB
cblr-13004	483	15	by	by	ADP
cblr-13004	483	16	the	the	DET
cblr-13004	483	17	same	same	ADJ
cblr-13004	483	18	issuer	issuer	NOUN
cblr-13004	483	19	on	on	ADP
cblr-13004	483	20	the	the	DET
cblr-13004	483	21	same	same	ADJ
cblr-13004	483	22	date	date	NOUN
cblr-13004	483	23	in	in	ADP
cblr-13004	483	24	the	the	DET
cblr-13004	483	25	same	same	ADJ
cblr-13004	483	26	currency	currency	NOUN
cblr-13004	483	27	in	in	ADP
cblr-13004	483	28	the	the	DET
cblr-13004	483	29	same	same	ADJ
cblr-13004	483	30	amount	amount	NOUN
cblr-13004	483	31	.	.	PUNCT
cblr-13004	484	1	the	the	DET
cblr-13004	484	2	team	team	NOUN
cblr-13004	484	3	treated	treat	VERB
cblr-13004	484	4	such	such	ADJ
cblr-13004	484	5	issues	issue	NOUN
cblr-13004	484	6	as	as	ADP
cblr-13004	484	7	duplicates	duplicate	NOUN
cblr-13004	484	8	and	and	CCONJ
cblr-13004	484	9	removed	remove	VERB
cblr-13004	484	10	all	all	PRON
cblr-13004	485	1	but	but	SCONJ
cblr-13004	485	2	one	one	NUM
cblr-13004	485	3	instance	instance	NOUN
cblr-13004	485	4	from	from	ADP
cblr-13004	485	5	the	the	DET
cblr-13004	485	6	dataset	dataset	NOUN
cblr-13004	485	7	.	.	PUNCT
cblr-13004	486	1	137	137	NUM
cblr-13004	486	2	calculation	calculation	NOUN
cblr-13004	486	3	from	from	ADP
cblr-13004	486	4	bloomberg	bloomberg	PROPN
cblr-13004	486	5	data	datum	NOUN
cblr-13004	486	6	.	.	PUNCT
cblr-13004	487	1	see	see	VERB
cblr-13004	487	2	john	john	PROPN
cblr-13004	487	3	patrick	patrick	PROPN
cblr-13004	487	4	hunt	hunt	PROPN
cblr-13004	487	5	,	,	PUNCT
cblr-13004	487	6	workpapers	workpaper	NOUN
cblr-13004	487	7	for	for	ADP
cblr-13004	487	8	cblr	cblr	NOUN
cblr-13004	487	9	–	–	PUNCT
cblr-13004	487	10	regression	regression	NOUN
cblr-13004	487	11	fields	field	NOUN
cblr-13004	487	12	(	(	PUNCT
cblr-13004	487	13	2024	2024	NUM
cblr-13004	487	14	)	)	PUNCT
cblr-13004	487	15	(	(	PUNCT
cblr-13004	487	16	on	on	ADP
cblr-13004	487	17	file	file	NOUN
cblr-13004	487	18	with	with	ADP
cblr-13004	487	19	the	the	DET
cblr-13004	487	20	columbia	columbia	PROPN
cblr-13004	487	21	business	business	PROPN
cblr-13004	487	22	law	law	PROPN
cblr-13004	487	23	review	review	PROPN
cblr-13004	487	24	)	)	PUNCT
cblr-13004	487	25	.	.	PUNCT
cblr-13004	488	1	importantly	importantly	ADV
cblr-13004	488	2	,	,	PUNCT
cblr-13004	488	3	this	this	DET
cblr-13004	488	4	dataset	dataset	NOUN
cblr-13004	488	5	does	do	AUX
cblr-13004	488	6	not	not	PART
cblr-13004	488	7	include	include	VERB
cblr-13004	488	8	u.s	u.s	PROPN
cblr-13004	488	9	.	.	PROPN
cblr-13004	488	10	green	green	PROPN
cblr-13004	488	11	municipal	municipal	ADJ
cblr-13004	488	12	bonds	bond	NOUN
cblr-13004	488	13	,	,	PUNCT
cblr-13004	488	14	which	which	PRON
cblr-13004	488	15	are	be	AUX
cblr-13004	488	16	significantly	significantly	ADV
cblr-13004	488	17	more	more	ADV
cblr-13004	488	18	numerous	numerous	ADJ
cblr-13004	488	19	than	than	ADP
cblr-13004	488	20	green	green	ADJ
cblr-13004	488	21	corporate	corporate	ADJ
cblr-13004	488	22	bonds	bond	NOUN
cblr-13004	488	23	,	,	PUNCT
cblr-13004	488	24	although	although	SCONJ
cblr-13004	488	25	they	they	PRON
cblr-13004	488	26	do	do	AUX
cblr-13004	488	27	not	not	PART
cblr-13004	488	28	have	have	VERB
cblr-13004	488	29	as	as	ADV
cblr-13004	488	30	large	large	ADJ
cblr-13004	488	31	a	a	DET
cblr-13004	488	32	principal	principal	ADJ
cblr-13004	488	33	value	value	NOUN
cblr-13004	488	34	.	.	PUNCT
cblr-13004	489	1	over	over	ADP
cblr-13004	489	2	the	the	DET
cblr-13004	489	3	three	three	NUM
cblr-13004	489	4	-	-	PUNCT
cblr-13004	489	5	year	year	NOUN
cblr-13004	489	6	period	period	NOUN
cblr-13004	489	7	in	in	ADP
cblr-13004	489	8	question	question	NOUN
cblr-13004	489	9	,	,	PUNCT
cblr-13004	489	10	bloomberg	bloomberg	PROPN
cblr-13004	489	11	reports	report	VERB
cblr-13004	489	12	that	that	SCONJ
cblr-13004	489	13	10,054	10,054	NUM
cblr-13004	489	14	municipal	municipal	ADJ
cblr-13004	489	15	234	234	NUM
cblr-13004	489	16	columbia	columbia	PROPN
cblr-13004	489	17	business	business	NOUN
cblr-13004	489	18	law	law	PROPN
cblr-13004	489	19	review	review	NOUN
cblr-13004	489	20	[	[	X
cblr-13004	489	21	vol	vol	NOUN
cblr-13004	489	22	.	.	NOUN
cblr-13004	489	23	2024	2024	NUM
cblr-13004	489	24	for	for	ADP
cblr-13004	489	25	global	global	ADJ
cblr-13004	489	26	comparisons	comparison	NOUN
cblr-13004	489	27	,	,	PUNCT
cblr-13004	489	28	the	the	DET
cblr-13004	489	29	author	author	NOUN
cblr-13004	489	30	also	also	ADV
cblr-13004	489	31	made	make	VERB
cblr-13004	489	32	use	use	NOUN
cblr-13004	489	33	of	of	ADP
cblr-13004	489	34	a	a	DET
cblr-13004	489	35	larger	large	ADJ
cblr-13004	489	36	dataset	dataset	NOUN
cblr-13004	489	37	containing	contain	VERB
cblr-13004	489	38	all	all	DET
cblr-13004	489	39	corporate	corporate	ADJ
cblr-13004	489	40	green	green	ADJ
cblr-13004	489	41	bonds	bond	NOUN
cblr-13004	489	42	issued	issue	VERB
cblr-13004	489	43	worldwide	worldwide	ADV
cblr-13004	489	44	(	(	PUNCT
cblr-13004	489	45	excluding	exclude	VERB
cblr-13004	489	46	us	we	PRON
cblr-13004	489	47	duplicates	duplicate	NOUN
cblr-13004	489	48	removed	remove	VERB
cblr-13004	489	49	earlier	early	ADV
cblr-13004	489	50	)	)	PUNCT
cblr-13004	489	51	over	over	ADP
cblr-13004	489	52	the	the	DET
cblr-13004	489	53	same	same	ADJ
cblr-13004	489	54	three	three	NUM
cblr-13004	489	55	-	-	PUNCT
cblr-13004	489	56	year	year	NOUN
cblr-13004	489	57	period	period	NOUN
cblr-13004	489	58	for	for	SCONJ
cblr-13004	489	59	which	which	DET
cblr-13004	489	60	amount	amount	NOUN
cblr-13004	489	61	issued	issue	VERB
cblr-13004	489	62	is	be	AUX
cblr-13004	489	63	available	available	ADJ
cblr-13004	489	64	.	.	PUNCT
cblr-13004	490	1	this	this	DET
cblr-13004	490	2	dataset	dataset	NOUN
cblr-13004	490	3	contains	contain	VERB
cblr-13004	490	4	3,832	3,832	NUM
cblr-13004	490	5	bonds	bond	NOUN
cblr-13004	490	6	with	with	ADP
cblr-13004	490	7	an	an	DET
cblr-13004	490	8	aggregate	aggregate	ADJ
cblr-13004	490	9	face	face	NOUN
cblr-13004	490	10	value	value	NOUN
cblr-13004	490	11	at	at	ADP
cblr-13004	490	12	issuance	issuance	NOUN
cblr-13004	490	13	of	of	ADP
cblr-13004	490	14	$	$	SYM
cblr-13004	490	15	1.01	1.01	NUM
cblr-13004	490	16	trillion.138	trillion.138	NUM
cblr-13004	490	17	b.	b.	PROPN
cblr-13004	490	18	size	size	NOUN
cblr-13004	490	19	and	and	CCONJ
cblr-13004	490	20	growth	growth	NOUN
cblr-13004	490	21	of	of	ADP
cblr-13004	490	22	the	the	DET
cblr-13004	490	23	u.s	u.s	PROPN
cblr-13004	490	24	.	.	PROPN
cblr-13004	490	25	corporate	corporate	ADJ
cblr-13004	490	26	green	green	ADJ
cblr-13004	490	27	bond	bond	NOUN
cblr-13004	490	28	market	market	NOUN
cblr-13004	490	29	the	the	DET
cblr-13004	490	30	u.s	u.s	PROPN
cblr-13004	490	31	.	.	PROPN
cblr-13004	490	32	corporate	corporate	ADJ
cblr-13004	490	33	green	green	ADJ
cblr-13004	490	34	bond	bond	NOUN
cblr-13004	490	35	market	market	NOUN
cblr-13004	490	36	has	have	AUX
cblr-13004	490	37	been	be	AUX
cblr-13004	490	38	growing	grow	VERB
cblr-13004	490	39	,	,	PUNCT
cblr-13004	490	40	as	as	SCONJ
cblr-13004	490	41	the	the	DET
cblr-13004	490	42	following	follow	VERB
cblr-13004	490	43	table	table	NOUN
cblr-13004	490	44	reflects	reflect	VERB
cblr-13004	490	45	.	.	PUNCT
cblr-13004	491	1	after	after	ADP
cblr-13004	491	2	the	the	DET
cblr-13004	491	3	period	period	NOUN
cblr-13004	491	4	depicted	depict	VERB
cblr-13004	491	5	in	in	ADP
cblr-13004	491	6	the	the	DET
cblr-13004	491	7	table	table	NOUN
cblr-13004	491	8	,	,	PUNCT
cblr-13004	491	9	issuance	issuance	NOUN
cblr-13004	491	10	in	in	ADP
cblr-13004	491	11	the	the	DET
cblr-13004	491	12	market	market	NOUN
cblr-13004	491	13	has	have	AUX
cblr-13004	491	14	continued	continue	VERB
cblr-13004	491	15	to	to	PART
cblr-13004	491	16	run	run	VERB
cblr-13004	491	17	at	at	ADP
cblr-13004	491	18	over	over	ADP
cblr-13004	491	19	$	$	SYM
cblr-13004	491	20	30	30	NUM
cblr-13004	491	21	billion	billion	NUM
cblr-13004	491	22	annually	annually	ADV
cblr-13004	491	23	,	,	PUNCT
cblr-13004	491	24	despite	despite	SCONJ
cblr-13004	491	25	the	the	DET
cblr-13004	491	26	downturn	downturn	NOUN
cblr-13004	491	27	in	in	ADP
cblr-13004	491	28	bond	bond	NOUN
cblr-13004	491	29	issuance	issuance	NOUN
cblr-13004	491	30	generally.139	generally.139	ADJ
cblr-13004	491	31	green	green	ADJ
cblr-13004	491	32	bonds	bond	NOUN
cblr-13004	491	33	were	be	AUX
cblr-13004	491	34	issued	issue	VERB
cblr-13004	491	35	and	and	CCONJ
cblr-13004	491	36	that	that	SCONJ
cblr-13004	491	37	the	the	DET
cblr-13004	491	38	aggregate	aggregate	ADJ
cblr-13004	491	39	value	value	NOUN
cblr-13004	491	40	was	be	AUX
cblr-13004	491	41	about	about	ADV
cblr-13004	491	42	$	$	SYM
cblr-13004	491	43	65	65	NUM
cblr-13004	491	44	billion	billion	NUM
cblr-13004	491	45	.	.	PUNCT
cblr-13004	492	1	calculation	calculation	NOUN
cblr-13004	492	2	from	from	ADP
cblr-13004	492	3	bloomberg	bloomberg	PROPN
cblr-13004	492	4	data	datum	NOUN
cblr-13004	492	5	.	.	PUNCT
cblr-13004	493	1	see	see	VERB
cblr-13004	493	2	john	john	PROPN
cblr-13004	493	3	patrick	patrick	PROPN
cblr-13004	493	4	hunt	hunt	PROPN
cblr-13004	493	5	,	,	PUNCT
cblr-13004	493	6	bloomberg	bloomberg	PROPN
cblr-13004	493	7	data	datum	NOUN
cblr-13004	493	8	pulled	pull	VERB
cblr-13004	493	9	for	for	ADP
cblr-13004	493	10	cblr	cblr	PROPN
cblr-13004	493	11	(	(	PUNCT
cblr-13004	493	12	2024	2024	NUM
cblr-13004	493	13	)	)	PUNCT
cblr-13004	493	14	(	(	PUNCT
cblr-13004	493	15	on	on	ADP
cblr-13004	493	16	file	file	NOUN
cblr-13004	493	17	with	with	ADP
cblr-13004	493	18	the	the	DET
cblr-13004	493	19	columbia	columbia	PROPN
cblr-13004	493	20	law	law	PROPN
cblr-13004	493	21	review	review	PROPN
cblr-13004	493	22	)	)	PUNCT
cblr-13004	493	23	.	.	PUNCT
cblr-13004	494	1	138	138	NUM
cblr-13004	494	2	for	for	ADP
cblr-13004	494	3	bonds	bond	NOUN
cblr-13004	494	4	issued	issue	VERB
cblr-13004	494	5	in	in	ADP
cblr-13004	494	6	non	non	ADJ
cblr-13004	494	7	-	-	ADJ
cblr-13004	494	8	dollar	dollar	ADJ
cblr-13004	494	9	currencies	currency	NOUN
cblr-13004	494	10	,	,	PUNCT
cblr-13004	494	11	bloomberg	bloomberg	PROPN
cblr-13004	494	12	converts	convert	VERB
cblr-13004	494	13	the	the	DET
cblr-13004	494	14	amount	amount	NOUN
cblr-13004	494	15	issued	issue	VERB
cblr-13004	494	16	to	to	ADP
cblr-13004	494	17	dollars	dollar	NOUN
cblr-13004	494	18	using	use	VERB
cblr-13004	494	19	the	the	DET
cblr-13004	494	20	exchange	exchange	NOUN
cblr-13004	494	21	rate	rate	NOUN
cblr-13004	494	22	prevailing	prevail	VERB
cblr-13004	494	23	on	on	ADP
cblr-13004	494	24	the	the	DET
cblr-13004	494	25	issuance	issuance	NOUN
cblr-13004	494	26	date	date	NOUN
cblr-13004	494	27	.	.	PUNCT
cblr-13004	495	1	the	the	DET
cblr-13004	495	2	research	research	NOUN
cblr-13004	495	3	team	team	NOUN
cblr-13004	495	4	’s	’s	PART
cblr-13004	495	5	review	review	NOUN
cblr-13004	495	6	indicates	indicate	VERB
cblr-13004	495	7	that	that	SCONJ
cblr-13004	495	8	bloomberg	bloomberg	PROPN
cblr-13004	495	9	’s	’s	PART
cblr-13004	495	10	service	service	NOUN
cblr-13004	495	11	does	do	AUX
cblr-13004	495	12	appear	appear	VERB
cblr-13004	495	13	to	to	PART
cblr-13004	495	14	contain	contain	VERB
cblr-13004	495	15	some	some	DET
cblr-13004	495	16	duplicates	duplicate	NOUN
cblr-13004	495	17	.	.	PUNCT
cblr-13004	496	1	these	these	DET
cblr-13004	496	2	duplicates	duplicate	NOUN
cblr-13004	496	3	were	be	AUX
cblr-13004	496	4	removed	remove	VERB
cblr-13004	496	5	for	for	ADP
cblr-13004	496	6	us	we	PRON
cblr-13004	496	7	corporate	corporate	ADJ
cblr-13004	496	8	green	green	ADJ
cblr-13004	496	9	bonds	bond	NOUN
cblr-13004	496	10	but	but	CCONJ
cblr-13004	496	11	not	not	PART
cblr-13004	496	12	others	other	NOUN
cblr-13004	496	13	,	,	PUNCT
cblr-13004	496	14	so	so	SCONJ
cblr-13004	496	15	the	the	DET
cblr-13004	496	16	numbers	number	NOUN
cblr-13004	496	17	cited	cite	VERB
cblr-13004	496	18	in	in	ADP
cblr-13004	496	19	the	the	DET
cblr-13004	496	20	text	text	NOUN
cblr-13004	496	21	likely	likely	ADV
cblr-13004	496	22	moderately	moderately	ADV
cblr-13004	496	23	overstate	overstate	VERB
cblr-13004	496	24	the	the	DET
cblr-13004	496	25	number	number	NOUN
cblr-13004	496	26	of	of	ADP
cblr-13004	496	27	global	global	ADJ
cblr-13004	496	28	green	green	ADJ
cblr-13004	496	29	bond	bond	NOUN
cblr-13004	496	30	issues	issue	NOUN
cblr-13004	496	31	and	and	CCONJ
cblr-13004	496	32	their	their	PRON
cblr-13004	496	33	amount	amount	NOUN
cblr-13004	496	34	.	.	PUNCT
cblr-13004	497	1	139	139	NUM
cblr-13004	497	2	calculation	calculation	NOUN
cblr-13004	497	3	from	from	ADP
cblr-13004	497	4	bloomberg	bloomberg	PROPN
cblr-13004	497	5	data	datum	NOUN
cblr-13004	497	6	.	.	PUNCT
cblr-13004	498	1	see	see	VERB
cblr-13004	498	2	john	john	PROPN
cblr-13004	498	3	patrick	patrick	PROPN
cblr-13004	498	4	hunt	hunt	PROPN
cblr-13004	498	5	,	,	PUNCT
cblr-13004	498	6	bloomberg	bloomberg	PROPN
cblr-13004	498	7	data	datum	NOUN
cblr-13004	498	8	pulled	pull	VERB
cblr-13004	498	9	for	for	ADP
cblr-13004	498	10	cblr	cblr	PROPN
cblr-13004	498	11	(	(	PUNCT
cblr-13004	498	12	2024	2024	NUM
cblr-13004	498	13	)	)	PUNCT
cblr-13004	498	14	(	(	PUNCT
cblr-13004	498	15	on	on	ADP
cblr-13004	498	16	file	file	NOUN
cblr-13004	498	17	with	with	ADP
cblr-13004	498	18	the	the	DET
cblr-13004	498	19	columbia	columbia	PROPN
cblr-13004	498	20	business	business	PROPN
cblr-13004	498	21	law	law	PROPN
cblr-13004	498	22	review	review	PROPN
cblr-13004	498	23	)	)	PUNCT
cblr-13004	498	24	.	.	PUNCT
cblr-13004	499	1	in	in	ADP
cblr-13004	499	2	the	the	DET
cblr-13004	499	3	year	year	NOUN
cblr-13004	499	4	from	from	ADP
cblr-13004	499	5	june	june	PROPN
cblr-13004	499	6	1	1	NUM
cblr-13004	499	7	,	,	PUNCT
cblr-13004	499	8	2022	2022	NUM
cblr-13004	499	9	through	through	ADP
cblr-13004	499	10	may	may	PROPN
cblr-13004	499	11	31	31	NUM
cblr-13004	499	12	,	,	PUNCT
cblr-13004	499	13	2023	2023	NUM
cblr-13004	499	14	,	,	PUNCT
cblr-13004	499	15	green	green	ADJ
cblr-13004	499	16	issuance	issuance	NOUN
cblr-13004	499	17	slowed	slow	VERB
cblr-13004	499	18	along	along	ADP
cblr-13004	499	19	with	with	ADP
cblr-13004	499	20	bond	bond	NOUN
cblr-13004	499	21	issuance	issuance	NOUN
cblr-13004	499	22	generally	generally	ADV
cblr-13004	499	23	,	,	PUNCT
cblr-13004	499	24	but	but	CCONJ
cblr-13004	499	25	its	its	PRON
cblr-13004	499	26	share	share	NOUN
cblr-13004	499	27	continued	continue	VERB
cblr-13004	499	28	to	to	PART
cblr-13004	499	29	grow	grow	VERB
cblr-13004	499	30	.	.	PUNCT
cblr-13004	500	1	in	in	ADP
cblr-13004	500	2	that	that	DET
cblr-13004	500	3	period	period	NOUN
cblr-13004	500	4	,	,	PUNCT
cblr-13004	500	5	59	59	NUM
cblr-13004	500	6	issues	issue	NOUN
cblr-13004	500	7	(	(	PUNCT
cblr-13004	500	8	index	index	NOUN
cblr-13004	500	9	=	=	SYM
cblr-13004	500	10	174	174	NUM
cblr-13004	500	11	)	)	PUNCT
cblr-13004	500	12	with	with	ADP
cblr-13004	500	13	total	total	ADJ
cblr-13004	500	14	dollar	dollar	NOUN
cblr-13004	500	15	volume	volume	NOUN
cblr-13004	500	16	$	$	SYM
cblr-13004	500	17	35.8	35.8	NUM
cblr-13004	500	18	billion	billion	NUM
cblr-13004	500	19	(	(	PUNCT
cblr-13004	500	20	index	index	NOUN
cblr-13004	500	21	=	=	SYM
cblr-13004	500	22	183	183	NUM
cblr-13004	500	23	)	)	PUNCT
cblr-13004	500	24	appeared	appear	VERB
cblr-13004	500	25	.	.	PUNCT
cblr-13004	501	1	see	see	VERB
cblr-13004	501	2	john	john	PROPN
cblr-13004	501	3	patrick	patrick	PROPN
cblr-13004	501	4	hunt	hunt	PROPN
cblr-13004	501	5	,	,	PUNCT
cblr-13004	501	6	bloomberg	bloomberg	PROPN
cblr-13004	501	7	data	datum	NOUN
cblr-13004	501	8	pulled	pull	VERB
cblr-13004	501	9	for	for	ADP
cblr-13004	501	10	cblr	cblr	PROPN
cblr-13004	501	11	(	(	PUNCT
cblr-13004	501	12	2024	2024	NUM
cblr-13004	501	13	)	)	PUNCT
cblr-13004	501	14	(	(	PUNCT
cblr-13004	501	15	on	on	ADP
cblr-13004	501	16	file	file	NOUN
cblr-13004	501	17	with	with	ADP
cblr-13004	501	18	the	the	DET
cblr-13004	501	19	columbia	columbia	PROPN
cblr-13004	501	20	law	law	PROPN
cblr-13004	501	21	review	review	PROPN
cblr-13004	501	22	)	)	PUNCT
cblr-13004	501	23	.	.	PUNCT
cblr-13004	502	1	the	the	DET
cblr-13004	502	2	green	green	ADJ
cblr-13004	502	3	share	share	NOUN
cblr-13004	502	4	of	of	ADP
cblr-13004	502	5	total	total	ADJ
cblr-13004	502	6	usd	usd	ADV
cblr-13004	502	7	-	-	PUNCT
cblr-13004	502	8	denominated	denominate	VERB
cblr-13004	502	9	us	us	PROPN
cblr-13004	502	10	-	-	PUNCT
cblr-13004	502	11	issuer	issuer	ADJ
cblr-13004	502	12	corporate	corporate	ADJ
cblr-13004	502	13	issuance	issuance	NOUN
cblr-13004	502	14	by	by	ADP
cblr-13004	502	15	dollar	dollar	NOUN
cblr-13004	502	16	value	value	NOUN
cblr-13004	502	17	was	be	AUX
cblr-13004	502	18	2.40	2.40	NUM
cblr-13004	502	19	%	%	NOUN
cblr-13004	502	20	(	(	PUNCT
cblr-13004	502	21	index	index	NOUN
cblr-13004	502	22	=	=	NOUN
cblr-13004	502	23	309	309	NUM
cblr-13004	502	24	)	)	PUNCT
cblr-13004	502	25	.	.	PUNCT
cblr-13004	503	1	see	see	VERB
cblr-13004	503	2	i	i	PRON
cblr-13004	503	3	d.	d.	PROPN
cblr-13004	503	4	no	no	INTJ
cblr-13004	503	5	.	.	NOUN
cblr-13004	504	1	1	1	NUM
cblr-13004	504	2	]	]	X
cblr-13004	504	3	green	green	ADJ
cblr-13004	504	4	bond	bond	NOUN
cblr-13004	504	5	reporting	report	VERB
cblr-13004	504	6	235	235	NUM
cblr-13004	504	7	year	year	NOUN
cblr-13004	504	8	of	of	ADP
cblr-13004	504	9	issuance	issuance	NOUN
cblr-13004	504	10	number	number	NOUN
cblr-13004	504	11	of	of	ADP
cblr-13004	504	12	green	green	ADJ
cblr-13004	504	13	issues	issue	NOUN
cblr-13004	504	14	green	green	ADJ
cblr-13004	504	15	issue	issue	NOUN
cblr-13004	504	16	index	index	NOUN
cblr-13004	504	17	(	(	PUNCT
cblr-13004	504	18	6/1/195/31/20	6/1/195/31/20	NUM
cblr-13004	504	19	=	=	SYM
cblr-13004	504	20	100	100	NUM
cblr-13004	504	21	)	)	PUNCT
cblr-13004	504	22	green	green	ADJ
cblr-13004	504	23	amount	amount	NOUN
cblr-13004	504	24	issued	issue	VERB
cblr-13004	504	25	total	total	NOUN
cblr-13004	504	26	(	(	PUNCT
cblr-13004	504	27	billions	billion	NOUN
cblr-13004	504	28	)	)	PUNCT
cblr-13004	504	29	green	green	ADJ
cblr-13004	504	30	amount	amount	NOUN
cblr-13004	504	31	issued	issue	VERB
cblr-13004	504	32	index	index	NOUN
cblr-13004	504	33	(	(	PUNCT
cblr-13004	504	34	6/1/195/31/20	6/1/195/31/20	NUM
cblr-13004	504	35	=	=	SYM
cblr-13004	504	36	100	100	NUM
cblr-13004	504	37	)	)	PUNCT
cblr-13004	504	38	green	green	ADJ
cblr-13004	504	39	share	share	NOUN
cblr-13004	504	40	of	of	ADP
cblr-13004	504	41	total	total	ADJ
cblr-13004	504	42	us	us	PROPN
cblr-13004	504	43	corporate	corporate	ADJ
cblr-13004	504	44	usd	usd	NOUN
cblr-13004	504	45	issuance	issuance	NOUN
cblr-13004	504	46	green	green	ADJ
cblr-13004	504	47	share	share	NOUN
cblr-13004	504	48	index	index	NOUN
cblr-13004	504	49	(	(	PUNCT
cblr-13004	504	50	6/1/195/31/20	6/1/195/31/20	NUM
cblr-13004	504	51	=	=	SYM
cblr-13004	504	52	100	100	NUM
cblr-13004	504	53	)	)	PUNCT
cblr-13004	504	54	6/1/195/31/20	6/1/195/31/20	NUM
cblr-13004	504	55	34	34	NUM
cblr-13004	504	56	100	100	NUM
cblr-13004	504	57	$	$	SYM
cblr-13004	504	58	19.6	19.6	NUM
cblr-13004	504	59	100	100	NUM
cblr-13004	504	60	0.8	0.8	NUM
cblr-13004	504	61	%	%	NOUN
cblr-13004	504	62	100	100	NUM
cblr-13004	504	63	6/1/205/31/21	6/1/205/31/21	NUM
cblr-13004	504	64	53	53	NUM
cblr-13004	504	65	156	156	NUM
cblr-13004	504	66	$	$	SYM
cblr-13004	504	67	28.9	28.9	NUM
cblr-13004	504	68	147	147	NUM
cblr-13004	504	69	1.0	1.0	NUM
cblr-13004	504	70	%	%	NOUN
cblr-13004	504	71	133	133	NUM
cblr-13004	504	72	6/1/215/31/22	6/1/215/31/22	NUM
cblr-13004	504	73	68	68	NUM
cblr-13004	504	74	200	200	NUM
cblr-13004	504	75	$	$	SYM
cblr-13004	504	76	42.9	42.9	NUM
cblr-13004	504	77	219	219	NUM
cblr-13004	504	78	2.0	2.0	NUM
cblr-13004	504	79	%	%	NOUN
cblr-13004	504	80	259	259	NUM
cblr-13004	504	81	even	even	ADV
cblr-13004	504	82	so	so	ADV
cblr-13004	504	83	,	,	PUNCT
cblr-13004	504	84	green	green	ADJ
cblr-13004	504	85	bonds	bond	NOUN
cblr-13004	504	86	are	be	AUX
cblr-13004	504	87	still	still	ADV
cblr-13004	504	88	a	a	DET
cblr-13004	504	89	relatively	relatively	ADV
cblr-13004	504	90	small	small	ADJ
cblr-13004	504	91	proportion	proportion	NOUN
cblr-13004	504	92	of	of	ADP
cblr-13004	504	93	u.s	u.s	PROPN
cblr-13004	504	94	.	.	PROPN
cblr-13004	504	95	issuance	issuance	NOUN
cblr-13004	504	96	;	;	PUNCT
cblr-13004	504	97	over	over	ADP
cblr-13004	504	98	the	the	DET
cblr-13004	504	99	three	three	NUM
cblr-13004	504	100	-	-	PUNCT
cblr-13004	504	101	year	year	NOUN
cblr-13004	504	102	period	period	NOUN
cblr-13004	504	103	in	in	ADP
cblr-13004	504	104	question	question	NOUN
cblr-13004	504	105	,	,	PUNCT
cblr-13004	504	106	green	green	ADJ
cblr-13004	504	107	issuance	issuance	NOUN
cblr-13004	504	108	accounted	account	VERB
cblr-13004	504	109	for	for	ADP
cblr-13004	504	110	about	about	ADV
cblr-13004	504	111	1.2	1.2	NUM
cblr-13004	504	112	%	%	NOUN
cblr-13004	504	113	of	of	ADP
cblr-13004	504	114	the	the	DET
cblr-13004	504	115	dollar	dollar	NOUN
cblr-13004	504	116	volume	volume	NOUN
cblr-13004	504	117	of	of	ADP
cblr-13004	504	118	us	us	PROPN
cblr-13004	504	119	issuers	issuer	NOUN
cblr-13004	504	120	’	'	PUNCT
cblr-13004	504	121	usd	usd	NOUN
cblr-13004	504	122	-	-	PUNCT
cblr-13004	504	123	denominated	denominate	VERB
cblr-13004	504	124	corporate	corporate	ADJ
cblr-13004	504	125	bond	bond	NOUN
cblr-13004	504	126	issuance.140	issuance.140	PROPN
cblr-13004	504	127	c.	c.	PROPN
cblr-13004	504	128	pre	pre	ADJ
cblr-13004	504	129	-	-	ADJ
cblr-13004	504	130	issuance	issuance	ADJ
cblr-13004	504	131	verification	verification	NOUN
cblr-13004	504	132	in	in	ADP
cblr-13004	504	133	the	the	DET
cblr-13004	504	134	u.s	u.s	PROPN
cblr-13004	504	135	.	.	PROPN
cblr-13004	504	136	green	green	PROPN
cblr-13004	504	137	bond	bond	NOUN
cblr-13004	504	138	market	market	NOUN
cblr-13004	504	139	as	as	SCONJ
cblr-13004	504	140	noted	note	VERB
cblr-13004	504	141	,	,	PUNCT
cblr-13004	504	142	much	much	ADJ
cblr-13004	504	143	of	of	ADP
cblr-13004	504	144	the	the	DET
cblr-13004	504	145	law	law	NOUN
cblr-13004	504	146	-	-	PUNCT
cblr-13004	504	147	review	review	NOUN
cblr-13004	504	148	literature	literature	NOUN
cblr-13004	504	149	on	on	ADP
cblr-13004	504	150	green	green	ADJ
cblr-13004	504	151	bonds	bond	NOUN
cblr-13004	504	152	to	to	ADP
cblr-13004	504	153	date	date	NOUN
cblr-13004	504	154	has	have	AUX
cblr-13004	504	155	focused	focus	VERB
cblr-13004	504	156	on	on	ADP
cblr-13004	504	157	“	"	PUNCT
cblr-13004	504	158	pre	pre	ADJ
cblr-13004	504	159	-	-	ADJ
cblr-13004	504	160	issuance	issuance	ADJ
cblr-13004	504	161	verification	verification	NOUN
cblr-13004	504	162	,	,	PUNCT
cblr-13004	504	163	”	"	PUNCT
cblr-13004	504	164	that	that	PRON
cblr-13004	504	165	is	be	AUX
cblr-13004	504	166	,	,	PUNCT
cblr-13004	504	167	analysis	analysis	NOUN
cblr-13004	504	168	before	before	SCONJ
cblr-13004	504	169	the	the	DET
cblr-13004	504	170	bond	bond	NOUN
cblr-13004	504	171	is	be	AUX
cblr-13004	504	172	sold	sell	VERB
cblr-13004	504	173	of	of	ADP
cblr-13004	504	174	whether	whether	SCONJ
cblr-13004	504	175	the	the	DET
cblr-13004	504	176	issuer	issuer	NOUN
cblr-13004	504	177	’s	’s	PART
cblr-13004	504	178	statement	statement	NOUN
cblr-13004	504	179	of	of	ADP
cblr-13004	504	180	intended	intend	VERB
cblr-13004	504	181	uses	use	NOUN
cblr-13004	504	182	of	of	ADP
cblr-13004	504	183	bond	bond	NOUN
cblr-13004	504	184	proceeds	proceed	NOUN
cblr-13004	504	185	matches	match	VERB
cblr-13004	504	186	a	a	DET
cblr-13004	504	187	green	green	ADJ
cblr-13004	504	188	framework	framework	NOUN
cblr-13004	504	189	(	(	PUNCT
cblr-13004	504	190	typically	typically	ADV
cblr-13004	504	191	the	the	DET
cblr-13004	504	192	icma	icma	ADJ
cblr-13004	504	193	green	green	ADJ
cblr-13004	504	194	bond	bond	NOUN
cblr-13004	504	195	principles	principle	NOUN
cblr-13004	504	196	)	)	PUNCT
cblr-13004	504	197	and	and	CCONJ
cblr-13004	504	198	of	of	ADP
cblr-13004	504	199	whether	whether	SCONJ
cblr-13004	504	200	the	the	DET
cblr-13004	504	201	issuer	issuer	NOUN
cblr-13004	504	202	has	have	AUX
cblr-13004	504	203	systems	system	NOUN
cblr-13004	504	204	and	and	CCONJ
cblr-13004	504	205	processes	process	NOUN
cblr-13004	504	206	to	to	PART
cblr-13004	504	207	allocate	allocate	VERB
cblr-13004	504	208	bonds	bond	NOUN
cblr-13004	504	209	proceeds	proceed	NOUN
cblr-13004	504	210	as	as	SCONJ
cblr-13004	504	211	planned	plan	VERB
cblr-13004	504	212	,	,	PUNCT
cblr-13004	504	213	track	track	VERB
cblr-13004	504	214	their	their	PRON
cblr-13004	504	215	use	use	NOUN
cblr-13004	504	216	,	,	PUNCT
cblr-13004	504	217	and	and	CCONJ
cblr-13004	504	218	report	report	VERB
cblr-13004	504	219	on	on	ADP
cblr-13004	504	220	them.141	them.141	NUM
cblr-13004	504	221	the	the	DET
cblr-13004	504	222	dataset	dataset	NOUN
cblr-13004	504	223	here	here	ADV
cblr-13004	504	224	contains	contain	VERB
cblr-13004	504	225	some	some	DET
cblr-13004	504	226	evidence	evidence	NOUN
cblr-13004	504	227	on	on	ADP
cblr-13004	504	228	pre	pre	ADJ
cblr-13004	504	229	-	-	ADJ
cblr-13004	504	230	issuance	issuance	ADJ
cblr-13004	504	231	verification	verification	NOUN
cblr-13004	504	232	in	in	ADP
cblr-13004	504	233	the	the	DET
cblr-13004	504	234	u.s	u.s	PROPN
cblr-13004	504	235	.	.	PROPN
cblr-13004	504	236	corporate	corporate	ADJ
cblr-13004	504	237	green	green	ADJ
cblr-13004	504	238	-	-	PUNCT
cblr-13004	504	239	bond	bond	NOUN
cblr-13004	504	240	market	market	NOUN
cblr-13004	504	241	,	,	PUNCT
cblr-13004	504	242	discussed	discuss	VERB
cblr-13004	504	243	below	below	ADV
cblr-13004	504	244	.	.	PUNCT
cblr-13004	505	1	140	140	NUM
cblr-13004	505	2	calculation	calculation	NOUN
cblr-13004	505	3	from	from	ADP
cblr-13004	505	4	bloomberg	bloomberg	PROPN
cblr-13004	505	5	data	datum	NOUN
cblr-13004	505	6	.	.	PUNCT
cblr-13004	506	1	see	see	VERB
cblr-13004	506	2	john	john	PROPN
cblr-13004	506	3	patrick	patrick	PROPN
cblr-13004	506	4	hunt	hunt	PROPN
cblr-13004	506	5	,	,	PUNCT
cblr-13004	506	6	bloomberg	bloomberg	PROPN
cblr-13004	506	7	data	datum	NOUN
cblr-13004	506	8	pulled	pull	VERB
cblr-13004	506	9	for	for	ADP
cblr-13004	506	10	cblr	cblr	PROPN
cblr-13004	506	11	(	(	PUNCT
cblr-13004	506	12	2024	2024	NUM
cblr-13004	506	13	)	)	PUNCT
cblr-13004	506	14	(	(	PUNCT
cblr-13004	506	15	on	on	ADP
cblr-13004	506	16	file	file	NOUN
cblr-13004	506	17	with	with	ADP
cblr-13004	506	18	the	the	DET
cblr-13004	506	19	columbia	columbia	PROPN
cblr-13004	506	20	law	law	PROPN
cblr-13004	506	21	review	review	PROPN
cblr-13004	506	22	)	)	PUNCT
cblr-13004	506	23	.	.	PUNCT
cblr-13004	507	1	141	141	NUM
cblr-13004	507	2	see	see	VERB
cblr-13004	507	3	supra	supra	PROPN
cblr-13004	507	4	section	section	PROPN
cblr-13004	507	5	ii.b.1	ii.b.1	PROPN
cblr-13004	507	6	.	.	PROPN
cblr-13004	507	7	236	236	NUM
cblr-13004	507	8	columbia	columbia	PROPN
cblr-13004	507	9	business	business	NOUN
cblr-13004	507	10	law	law	PROPN
cblr-13004	507	11	review	review	NOUN
cblr-13004	507	12	[	[	X
cblr-13004	507	13	vol	vol	NOUN
cblr-13004	507	14	.	.	NOUN
cblr-13004	507	15	2024	2024	NUM
cblr-13004	507	16	at	at	ADP
cblr-13004	507	17	least	least	ADJ
cblr-13004	507	18	according	accord	VERB
cblr-13004	507	19	to	to	ADP
cblr-13004	507	20	data	datum	NOUN
cblr-13004	507	21	provided	provide	VERB
cblr-13004	507	22	by	by	ADP
cblr-13004	507	23	bloomberg	bloomberg	PROPN
cblr-13004	507	24	,	,	PUNCT
cblr-13004	507	25	less	less	ADJ
cblr-13004	507	26	than	than	ADP
cblr-13004	507	27	half	half	NOUN
cblr-13004	507	28	of	of	ADP
cblr-13004	507	29	u.s	u.s	PROPN
cblr-13004	507	30	.	.	PROPN
cblr-13004	507	31	green	green	PROPN
cblr-13004	507	32	bonds	bond	NOUN
cblr-13004	507	33	receive	receive	VERB
cblr-13004	507	34	pre	pre	ADJ
cblr-13004	507	35	-	-	ADJ
cblr-13004	507	36	issuance	issuance	ADJ
cblr-13004	507	37	verification	verification	NOUN
cblr-13004	507	38	.	.	PUNCT
cblr-13004	508	1	the	the	DET
cblr-13004	508	2	service	service	NOUN
cblr-13004	508	3	’s	’s	PART
cblr-13004	508	4	“	"	PUNCT
cblr-13004	508	5	esg	esg	NOUN
cblr-13004	508	6	assurance	assurance	NOUN
cblr-13004	508	7	providers	provider	NOUN
cblr-13004	508	8	”	"	PUNCT
cblr-13004	508	9	field	field	NOUN
cblr-13004	508	10	reports	report	VERB
cblr-13004	508	11	that	that	SCONJ
cblr-13004	508	12	about	about	ADV
cblr-13004	508	13	48	48	NUM
cblr-13004	508	14	%	%	NOUN
cblr-13004	508	15	of	of	ADP
cblr-13004	508	16	us	us	PROPN
cblr-13004	508	17	green	green	ADJ
cblr-13004	508	18	bonds	bond	NOUN
cblr-13004	508	19	received	receive	VERB
cblr-13004	508	20	such	such	ADJ
cblr-13004	508	21	verification.142	verification.142	PRON
cblr-13004	508	22	the	the	DET
cblr-13004	508	23	corresponding	correspond	VERB
cblr-13004	508	24	figure	figure	NOUN
cblr-13004	508	25	for	for	ADP
cblr-13004	508	26	global	global	ADJ
cblr-13004	508	27	issuance	issuance	NOUN
cblr-13004	508	28	is	be	AUX
cblr-13004	508	29	89%.143	89%.143	NOUN
cblr-13004	508	30	these	these	DET
cblr-13004	508	31	numbers	number	NOUN
cblr-13004	508	32	suggest	suggest	VERB
cblr-13004	508	33	that	that	SCONJ
cblr-13004	508	34	pre	pre	ADJ
cblr-13004	508	35	-	-	ADJ
cblr-13004	508	36	issuance	issuance	ADJ
cblr-13004	508	37	verification	verification	NOUN
cblr-13004	508	38	is	be	AUX
cblr-13004	508	39	less	less	ADV
cblr-13004	508	40	common	common	ADJ
cblr-13004	508	41	in	in	ADP
cblr-13004	508	42	the	the	DET
cblr-13004	508	43	us	us	PROPN
cblr-13004	508	44	than	than	SCONJ
cblr-13004	508	45	it	it	PRON
cblr-13004	508	46	is	be	AUX
cblr-13004	508	47	in	in	ADP
cblr-13004	508	48	other	other	ADJ
cblr-13004	508	49	markets	market	NOUN
cblr-13004	508	50	.	.	PUNCT
cblr-13004	509	1	the	the	DET
cblr-13004	509	2	market	market	NOUN
cblr-13004	509	3	for	for	ADP
cblr-13004	509	4	u.s	u.s	PROPN
cblr-13004	509	5	.	.	PROPN
cblr-13004	509	6	pre	pre	ADJ
cblr-13004	509	7	-	-	ADJ
cblr-13004	509	8	issuance	issuance	ADJ
cblr-13004	509	9	green	green	ADJ
cblr-13004	509	10	bond	bond	NOUN
cblr-13004	509	11	verification	verification	NOUN
cblr-13004	509	12	is	be	AUX
cblr-13004	509	13	dominated	dominate	VERB
cblr-13004	509	14	by	by	ADP
cblr-13004	509	15	a	a	DET
cblr-13004	509	16	single	single	ADJ
cblr-13004	509	17	firm	firm	NOUN
cblr-13004	509	18	,	,	PUNCT
cblr-13004	509	19	sustainalytics	sustainalytic	NOUN
cblr-13004	509	20	,	,	PUNCT
cblr-13004	509	21	which	which	PRON
cblr-13004	509	22	was	be	AUX
cblr-13004	509	23	acquired	acquire	VERB
cblr-13004	509	24	by	by	ADP
cblr-13004	509	25	morningstar	morningstar	NOUN
cblr-13004	509	26	in	in	ADP
cblr-13004	509	27	2020.144	2020.144	NUM
cblr-13004	509	28	over	over	ADP
cblr-13004	509	29	the	the	DET
cblr-13004	509	30	period	period	NOUN
cblr-13004	509	31	of	of	ADP
cblr-13004	509	32	this	this	DET
cblr-13004	509	33	study	study	NOUN
cblr-13004	509	34	,	,	PUNCT
cblr-13004	509	35	sustainalytics	sustainalytic	NOUN
cblr-13004	509	36	had	have	VERB
cblr-13004	509	37	a	a	DET
cblr-13004	509	38	67	67	NUM
cblr-13004	509	39	%	%	NOUN
cblr-13004	509	40	share	share	NOUN
cblr-13004	509	41	of	of	ADP
cblr-13004	509	42	the	the	DET
cblr-13004	509	43	u.s	u.s	PROPN
cblr-13004	509	44	.	.	PROPN
cblr-13004	509	45	corporate	corporate	ADJ
cblr-13004	509	46	market	market	NOUN
cblr-13004	509	47	by	by	ADP
cblr-13004	509	48	number	number	NOUN
cblr-13004	509	49	of	of	ADP
cblr-13004	509	50	issues.145	issues.145	NOUN
cblr-13004	509	51	142	142	NUM
cblr-13004	509	52	calculation	calculation	NOUN
cblr-13004	509	53	from	from	ADP
cblr-13004	509	54	bloomberg	bloomberg	PROPN
cblr-13004	509	55	data	datum	NOUN
cblr-13004	509	56	.	.	PUNCT
cblr-13004	510	1	see	see	VERB
cblr-13004	510	2	john	john	PROPN
cblr-13004	510	3	patrick	patrick	PROPN
cblr-13004	510	4	hunt	hunt	PROPN
cblr-13004	510	5	,	,	PUNCT
cblr-13004	510	6	workpapers	workpaper	NOUN
cblr-13004	510	7	for	for	ADP
cblr-13004	510	8	cblr	cblr	NOUN
cblr-13004	510	9	–	–	PUNCT
cblr-13004	510	10	all	all	DET
cblr-13004	510	11	fields	field	NOUN
cblr-13004	510	12	(	(	PUNCT
cblr-13004	510	13	2024	2024	NUM
cblr-13004	510	14	)	)	PUNCT
cblr-13004	510	15	(	(	PUNCT
cblr-13004	510	16	on	on	ADP
cblr-13004	510	17	file	file	NOUN
cblr-13004	510	18	with	with	ADP
cblr-13004	510	19	the	the	DET
cblr-13004	510	20	columbia	columbia	PROPN
cblr-13004	510	21	business	business	PROPN
cblr-13004	510	22	law	law	PROPN
cblr-13004	510	23	review	review	PROPN
cblr-13004	510	24	)	)	PUNCT
cblr-13004	510	25	.	.	PUNCT
cblr-13004	511	1	143	143	NUM
cblr-13004	511	2	calculation	calculation	NOUN
cblr-13004	511	3	from	from	ADP
cblr-13004	511	4	bloomberg	bloomberg	PROPN
cblr-13004	511	5	data	datum	NOUN
cblr-13004	511	6	.	.	PUNCT
cblr-13004	512	1	see	see	VERB
cblr-13004	512	2	john	john	PROPN
cblr-13004	512	3	patrick	patrick	PROPN
cblr-13004	512	4	hunt	hunt	PROPN
cblr-13004	512	5	,	,	PUNCT
cblr-13004	512	6	workpapers	workpaper	NOUN
cblr-13004	512	7	for	for	ADP
cblr-13004	512	8	cblr	cblr	NOUN
cblr-13004	512	9	–	–	PUNCT
cblr-13004	512	10	global	global	ADJ
cblr-13004	512	11	data	datum	NOUN
cblr-13004	512	12	(	(	PUNCT
cblr-13004	512	13	2024	2024	NUM
cblr-13004	512	14	)	)	PUNCT
cblr-13004	512	15	(	(	PUNCT
cblr-13004	512	16	on	on	ADP
cblr-13004	512	17	file	file	NOUN
cblr-13004	512	18	with	with	ADP
cblr-13004	512	19	the	the	DET
cblr-13004	512	20	columbia	columbia	PROPN
cblr-13004	512	21	business	business	PROPN
cblr-13004	512	22	law	law	PROPN
cblr-13004	512	23	review	review	PROPN
cblr-13004	512	24	)	)	PUNCT
cblr-13004	512	25	.	.	PUNCT
cblr-13004	513	1	144	144	NUM
cblr-13004	513	2	see	see	VERB
cblr-13004	513	3	press	press	NOUN
cblr-13004	513	4	release	release	NOUN
cblr-13004	513	5	,	,	PUNCT
cblr-13004	513	6	morningstar	morningstar	PROPN
cblr-13004	513	7	,	,	PUNCT
cblr-13004	513	8	inc	inc	PROPN
cblr-13004	513	9	.	.	PROPN
cblr-13004	513	10	completes	complete	VERB
cblr-13004	513	11	acquisition	acquisition	NOUN
cblr-13004	513	12	of	of	ADP
cblr-13004	513	13	sustainalytics	sustainalytic	NOUN
cblr-13004	513	14	,	,	PUNCT
cblr-13004	513	15	sustainalytics	sustainalytic	NOUN
cblr-13004	513	16	(	(	PUNCT
cblr-13004	513	17	july	july	PROPN
cblr-13004	513	18	6	6	NUM
cblr-13004	513	19	,	,	PUNCT
cblr-13004	513	20	2020	2020	NUM
cblr-13004	513	21	)	)	PUNCT
cblr-13004	513	22	,	,	PUNCT
cblr-13004	513	23	https://www.sustainalytics.com/esg-news/news-details/2020/07/05/morningstar-inc.-completes-acquisition-of-sustainalytics	https://www.sustainalytics.com/esg-news/news-details/2020/07/05/morningstar-inc.-completes-acquisition-of-sustainalytics	X
cblr-13004	513	24	[	[	X
cblr-13004	513	25	https://perma.cc/7rmf-62sg	https://perma.cc/7rmf-62sg	X
cblr-13004	513	26	]	]	PUNCT
cblr-13004	513	27	.	.	PUNCT
cblr-13004	514	1	morningstar	morningstar	PROPN
cblr-13004	514	2	had	have	AUX
cblr-13004	514	3	acquired	acquire	VERB
cblr-13004	514	4	40	40	NUM
cblr-13004	514	5	%	%	NOUN
cblr-13004	514	6	of	of	ADP
cblr-13004	514	7	sustainalytics	sustainalytic	NOUN
cblr-13004	514	8	in	in	ADP
cblr-13004	514	9	2017	2017	NUM
cblr-13004	514	10	.	.	PUNCT
cblr-13004	515	1	see	see	VERB
cblr-13004	515	2	morningstar	morningstar	PROPN
cblr-13004	515	3	to	to	PART
cblr-13004	515	4	acquire	acquire	VERB
cblr-13004	515	5	sustainalytics	sustainalytic	NOUN
cblr-13004	515	6	and	and	CCONJ
cblr-13004	515	7	expand	expand	VERB
cblr-13004	515	8	access	access	NOUN
cblr-13004	515	9	to	to	ADP
cblr-13004	515	10	esg	esg	PROPN
cblr-13004	515	11	research	research	NOUN
cblr-13004	515	12	,	,	PUNCT
cblr-13004	515	13	data	datum	NOUN
cblr-13004	515	14	,	,	PUNCT
cblr-13004	515	15	and	and	CCONJ
cblr-13004	515	16	analytics	analytic	NOUN
cblr-13004	515	17	for	for	ADP
cblr-13004	515	18	investors	investor	NOUN
cblr-13004	515	19	worldwide	worldwide	ADV
cblr-13004	515	20	,	,	PUNCT
cblr-13004	515	21	pr	pr	PROPN
cblr-13004	515	22	newswire	newswire	PROPN
cblr-13004	515	23	(	(	PUNCT
cblr-13004	515	24	apr	apr	PROPN
cblr-13004	515	25	.	.	PROPN
cblr-13004	515	26	21	21	NUM
cblr-13004	515	27	,	,	PUNCT
cblr-13004	515	28	2020	2020	NUM
cblr-13004	515	29	)	)	PUNCT
cblr-13004	515	30	,	,	PUNCT
cblr-13004	515	31	https://www.prnewswire.com/news-releases/morningstar-to-acquire-sustainalytics-andexpand-access-to-esg-research-data-and-analytics-for-investors-worldwide301044196.html	https://www.prnewswire.com/news-releases/morningstar-to-acquire-sustainalytics-andexpand-access-to-esg-research-data-and-analytics-for-investors-worldwide301044196.html	VERB
cblr-13004	515	32	[	[	X
cblr-13004	515	33	https://perma.cc/5ajt-cgxw	https://perma.cc/5ajt-cgxw	ADP
cblr-13004	515	34	]	]	PUNCT
cblr-13004	515	35	.	.	PUNCT
cblr-13004	516	1	145	145	NUM
cblr-13004	516	2	calculation	calculation	NOUN
cblr-13004	516	3	from	from	ADP
cblr-13004	516	4	bloomberg	bloomberg	PROPN
cblr-13004	516	5	data	datum	NOUN
cblr-13004	516	6	.	.	PUNCT
cblr-13004	517	1	see	see	VERB
cblr-13004	517	2	john	john	PROPN
cblr-13004	517	3	patrick	patrick	PROPN
cblr-13004	517	4	hunt	hunt	PROPN
cblr-13004	517	5	,	,	PUNCT
cblr-13004	517	6	workpapers	workpaper	NOUN
cblr-13004	517	7	for	for	ADP
cblr-13004	517	8	cblr	cblr	NOUN
cblr-13004	517	9	–	–	PUNCT
cblr-13004	517	10	regression	regression	NOUN
cblr-13004	517	11	fields	field	NOUN
cblr-13004	517	12	(	(	PUNCT
cblr-13004	517	13	2024	2024	NUM
cblr-13004	517	14	)	)	PUNCT
cblr-13004	517	15	(	(	PUNCT
cblr-13004	517	16	on	on	ADP
cblr-13004	517	17	file	file	NOUN
cblr-13004	517	18	with	with	ADP
cblr-13004	517	19	the	the	DET
cblr-13004	517	20	columbia	columbia	PROPN
cblr-13004	517	21	business	business	PROPN
cblr-13004	517	22	law	law	PROPN
cblr-13004	517	23	review	review	PROPN
cblr-13004	517	24	)	)	PUNCT
cblr-13004	517	25	.	.	PUNCT
cblr-13004	518	1	sustainalytics	sustainalytic	NOUN
cblr-13004	518	2	’s	’s	PART
cblr-13004	518	3	share	share	NOUN
cblr-13004	518	4	by	by	ADP
cblr-13004	518	5	dollar	dollar	NOUN
cblr-13004	518	6	amount	amount	NOUN
cblr-13004	518	7	issued	issue	VERB
cblr-13004	518	8	was	be	AUX
cblr-13004	518	9	70	70	NUM
cblr-13004	518	10	%	%	NOUN
cblr-13004	518	11	.	.	PUNCT
cblr-13004	519	1	other	other	ADJ
cblr-13004	519	2	providers	provider	NOUN
cblr-13004	519	3	and	and	CCONJ
cblr-13004	519	4	their	their	PRON
cblr-13004	519	5	market	market	NOUN
cblr-13004	519	6	shares	share	NOUN
cblr-13004	519	7	,	,	PUNCT
cblr-13004	519	8	by	by	ADP
cblr-13004	519	9	number	number	NOUN
cblr-13004	519	10	of	of	ADP
cblr-13004	519	11	issues	issue	NOUN
cblr-13004	519	12	,	,	PUNCT
cblr-13004	519	13	are	be	AUX
cblr-13004	519	14	:	:	PUNCT
cblr-13004	519	15	vigeo	vigeo	PROPN
cblr-13004	519	16	eiris	eiris	PROPN
cblr-13004	519	17	(	(	PUNCT
cblr-13004	519	18	7.1	7.1	NUM
cblr-13004	519	19	%	%	NOUN
cblr-13004	519	20	)	)	PUNCT
cblr-13004	519	21	,	,	PUNCT
cblr-13004	519	22	s&p	s&p	PROPN
cblr-13004	519	23	global	global	NOUN
cblr-13004	519	24	(	(	PUNCT
cblr-13004	519	25	7.1	7.1	NUM
cblr-13004	519	26	%	%	NOUN
cblr-13004	519	27	)	)	PUNCT
cblr-13004	519	28	,	,	PUNCT
cblr-13004	519	29	deloitte	deloitte	PROPN
cblr-13004	519	30	(	(	PUNCT
cblr-13004	519	31	4.3	4.3	NUM
cblr-13004	519	32	%	%	NOUN
cblr-13004	519	33	)	)	PUNCT
cblr-13004	519	34	,	,	PUNCT
cblr-13004	519	35	cicero	cicero	PROPN
cblr-13004	519	36	(	(	PUNCT
cblr-13004	519	37	4.3	4.3	NUM
cblr-13004	519	38	%	%	NOUN
cblr-13004	519	39	)	)	PUNCT
cblr-13004	519	40	,	,	PUNCT
cblr-13004	519	41	climate	climate	NOUN
cblr-13004	519	42	bonds	bond	NOUN
cblr-13004	519	43	initiative	initiative	NOUN
cblr-13004	519	44	(	(	PUNCT
cblr-13004	519	45	4.3	4.3	NUM
cblr-13004	519	46	%	%	NOUN
cblr-13004	519	47	)	)	PUNCT
cblr-13004	519	48	,	,	PUNCT
cblr-13004	519	49	iss	iss	PROPN
cblr-13004	519	50	esg	esg	PROPN
cblr-13004	519	51	(	(	PUNCT
cblr-13004	519	52	2.9	2.9	NUM
cblr-13004	519	53	%	%	NOUN
cblr-13004	519	54	)	)	PUNCT
cblr-13004	519	55	,	,	PUNCT
cblr-13004	519	56	dnv	dnv	PROPN
cblr-13004	519	57	business	business	NOUN
cblr-13004	519	58	assurance	assurance	NOUN
cblr-13004	519	59	(	(	PUNCT
cblr-13004	519	60	1.4	1.4	NUM
cblr-13004	519	61	%	%	NOUN
cblr-13004	519	62	)	)	PUNCT
cblr-13004	519	63	,	,	PUNCT
cblr-13004	519	64	and	and	CCONJ
cblr-13004	519	65	scientific	scientific	ADJ
cblr-13004	519	66	certification	certification	NOUN
cblr-13004	519	67	systems	system	NOUN
cblr-13004	519	68	(	(	PUNCT
cblr-13004	519	69	1.4	1.4	NUM
cblr-13004	519	70	%	%	NOUN
cblr-13004	519	71	)	)	PUNCT
cblr-13004	519	72	.	.	PUNCT
cblr-13004	520	1	no	no	INTJ
cblr-13004	520	2	.	.	NOUN
cblr-13004	520	3	1	1	NUM
cblr-13004	520	4	]	]	X
cblr-13004	520	5	green	green	ADJ
cblr-13004	520	6	bond	bond	NOUN
cblr-13004	520	7	reporting	report	VERB
cblr-13004	520	8	237	237	NUM
cblr-13004	520	9	d.	d.	PROPN
cblr-13004	520	10	u.s	u.s	PROPN
cblr-13004	520	11	.	.	PROPN
cblr-13004	520	12	corporate	corporate	ADJ
cblr-13004	520	13	green	green	ADJ
cblr-13004	520	14	bond	bond	NOUN
cblr-13004	520	15	issuance	issuance	NOUN
cblr-13004	520	16	by	by	ADP
cblr-13004	520	17	industry	industry	NOUN
cblr-13004	520	18	the	the	DET
cblr-13004	520	19	following	follow	VERB
cblr-13004	520	20	table	table	NOUN
cblr-13004	520	21	presents	present	VERB
cblr-13004	520	22	u.s	u.s	PROPN
cblr-13004	520	23	.	.	PROPN
cblr-13004	520	24	green	green	ADJ
cblr-13004	520	25	bond	bond	NOUN
cblr-13004	520	26	issuance	issuance	NOUN
cblr-13004	520	27	by	by	ADP
cblr-13004	520	28	industry	industry	NOUN
cblr-13004	520	29	.	.	PUNCT
cblr-13004	521	1	the	the	DET
cblr-13004	521	2	table	table	NOUN
cblr-13004	521	3	is	be	AUX
cblr-13004	521	4	presented	present	VERB
cblr-13004	521	5	by	by	ADP
cblr-13004	521	6	bloomberg	bloomberg	PROPN
cblr-13004	521	7	’s	’s	PART
cblr-13004	521	8	industry	industry	NOUN
cblr-13004	521	9	classification.146	classification.146	PROPN
cblr-13004	521	10	industry	industry	NOUN
cblr-13004	521	11	issues	issue	NOUN
cblr-13004	521	12	(	(	PUNCT
cblr-13004	521	13	%	%	NOUN
cblr-13004	521	14	of	of	ADP
cblr-13004	521	15	total	total	ADJ
cblr-13004	521	16	)	)	PUNCT
cblr-13004	521	17	amount	amount	NOUN
cblr-13004	521	18	issued	issue	VERB
cblr-13004	521	19	in	in	ADP
cblr-13004	521	20	$	$	SYM
cblr-13004	521	21	billion	billion	NUM
cblr-13004	521	22	(	(	PUNCT
cblr-13004	521	23	%	%	NOUN
cblr-13004	521	24	of	of	ADP
cblr-13004	521	25	total	total	NOUN
cblr-13004	521	26	)	)	PUNCT
cblr-13004	521	27	bank	bank	NOUN
cblr-13004	521	28	4	4	NUM
cblr-13004	521	29	(	(	PUNCT
cblr-13004	521	30	2.6	2.6	NUM
cblr-13004	521	31	%	%	NOUN
cblr-13004	521	32	)	)	PUNCT
cblr-13004	521	33	3.3	3.3	NUM
cblr-13004	521	34	(	(	PUNCT
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cblr-13004	521	36	%	%	NOUN
cblr-13004	521	37	)	)	PUNCT
cblr-13004	521	38	electric	electric	ADJ
cblr-13004	521	39	utility	utility	NOUN
cblr-13004	521	40	61	61	NUM
cblr-13004	521	41	(	(	PUNCT
cblr-13004	521	42	39.4	39.4	NUM
cblr-13004	521	43	%	%	NOUN
cblr-13004	521	44	)	)	PUNCT
cblr-13004	521	45	33.7	33.7	NUM
cblr-13004	521	46	(	(	PUNCT
cblr-13004	521	47	36.7	36.7	NUM
cblr-13004	521	48	%	%	NOUN
cblr-13004	521	49	)	)	PUNCT
cblr-13004	521	50	financial	financial	ADJ
cblr-13004	521	51	53	53	NUM
cblr-13004	521	52	(	(	PUNCT
cblr-13004	521	53	34.2	34.2	NUM
cblr-13004	521	54	%	%	NOUN
cblr-13004	521	55	)	)	PUNCT
cblr-13004	521	56	30.1	30.1	NUM
cblr-13004	521	57	(	(	PUNCT
cblr-13004	521	58	33.0	33.0	NUM
cblr-13004	521	59	%	%	NOUN
cblr-13004	521	60	)	)	PUNCT
cblr-13004	521	61	industrial	industrial	ADJ
cblr-13004	521	62	32	32	NUM
cblr-13004	521	63	(	(	PUNCT
cblr-13004	521	64	20.7	20.7	NUM
cblr-13004	521	65	%	%	NOUN
cblr-13004	521	66	)	)	PUNCT
cblr-13004	521	67	20.4	20.4	NUM
cblr-13004	521	68	(	(	PUNCT
cblr-13004	521	69	22.3	22.3	NUM
cblr-13004	521	70	%	%	NOUN
cblr-13004	521	71	)	)	PUNCT
cblr-13004	521	72	rail	rail	NOUN
cblr-13004	521	73	transportation	transportation	NOUN
cblr-13004	521	74	2	2	NUM
cblr-13004	521	75	(	(	PUNCT
cblr-13004	521	76	1.3	1.3	NUM
cblr-13004	521	77	%	%	NOUN
cblr-13004	521	78	)	)	PUNCT
cblr-13004	521	79	0.9	0.9	NUM
cblr-13004	521	80	(	(	PUNCT
cblr-13004	521	81	1.0	1.0	NUM
cblr-13004	521	82	%	%	NOUN
cblr-13004	521	83	)	)	PUNCT
cblr-13004	521	84	telephone	telephone	NOUN
cblr-13004	521	85	3	3	NUM
cblr-13004	521	86	(	(	PUNCT
cblr-13004	521	87	1.9	1.9	NUM
cblr-13004	521	88	%	%	NOUN
cblr-13004	521	89	)	)	PUNCT
cblr-13004	521	90	3.0	3.0	NUM
cblr-13004	521	91	(	(	PUNCT
cblr-13004	521	92	3.3	3.3	NUM
cblr-13004	521	93	%	%	NOUN
cblr-13004	521	94	)	)	PUNCT
cblr-13004	521	95	total	total	NOUN
cblr-13004	521	96	155	155	NUM
cblr-13004	521	97	(	(	PUNCT
cblr-13004	521	98	100.0	100.0	NUM
cblr-13004	521	99	%	%	NOUN
cblr-13004	521	100	)	)	PUNCT
cblr-13004	521	101	91.3	91.3	NUM
cblr-13004	521	102	(	(	PUNCT
cblr-13004	521	103	100.0	100.0	NUM
cblr-13004	521	104	%	%	NOUN
cblr-13004	521	105	)	)	PUNCT
cblr-13004	521	106	as	as	SCONJ
cblr-13004	521	107	the	the	DET
cblr-13004	521	108	table	table	NOUN
cblr-13004	521	109	indicates	indicate	VERB
cblr-13004	521	110	,	,	PUNCT
cblr-13004	521	111	the	the	DET
cblr-13004	521	112	electric	electric	ADJ
cblr-13004	521	113	-	-	PUNCT
cblr-13004	521	114	utility	utility	NOUN
cblr-13004	521	115	industry	industry	NOUN
cblr-13004	521	116	issues	issue	VERB
cblr-13004	521	117	more	more	ADJ
cblr-13004	521	118	green	green	ADJ
cblr-13004	521	119	bonds	bond	NOUN
cblr-13004	521	120	than	than	ADP
cblr-13004	521	121	any	any	DET
cblr-13004	521	122	other	other	ADJ
cblr-13004	521	123	.	.	PUNCT
cblr-13004	522	1	the	the	DET
cblr-13004	522	2	author	author	NOUN
cblr-13004	522	3	’s	’s	PART
cblr-13004	522	4	impression	impression	NOUN
cblr-13004	522	5	from	from	ADP
cblr-13004	522	6	reviewing	review	VERB
cblr-13004	522	7	the	the	DET
cblr-13004	522	8	documents	document	NOUN
cblr-13004	522	9	is	be	AUX
cblr-13004	522	10	that	that	SCONJ
cblr-13004	522	11	these	these	DET
cblr-13004	522	12	green	green	ADJ
cblr-13004	522	13	bonds	bond	NOUN
cblr-13004	522	14	are	be	AUX
cblr-13004	522	15	used	use	VERB
cblr-13004	522	16	primarily	primarily	ADV
cblr-13004	522	17	to	to	PART
cblr-13004	522	18	finance	finance	VERB
cblr-13004	522	19	and	and	CCONJ
cblr-13004	522	20	refinance	refinance	VERB
cblr-13004	522	21	renewable	renewable	ADJ
cblr-13004	522	22	energy	energy	NOUN
cblr-13004	522	23	generation	generation	NOUN
cblr-13004	522	24	facilities	facility	NOUN
cblr-13004	522	25	,	,	PUNCT
cblr-13004	522	26	such	such	ADJ
cblr-13004	522	27	as	as	ADP
cblr-13004	522	28	solar	solar	ADJ
cblr-13004	522	29	plants	plant	NOUN
cblr-13004	522	30	and	and	CCONJ
cblr-13004	522	31	wind	wind	VERB
cblr-13004	522	32	farms.147	farms.147	PROPN
cblr-13004	522	33	146	146	NUM
cblr-13004	522	34	bloomberg	bloomberg	NOUN
cblr-13004	522	35	coded	code	VERB
cblr-13004	522	36	seven	seven	NUM
cblr-13004	522	37	bonds	bond	NOUN
cblr-13004	522	38	totaling	total	VERB
cblr-13004	522	39	$	$	SYM
cblr-13004	522	40	4.2	4.2	NUM
cblr-13004	522	41	billion	billion	NUM
cblr-13004	522	42	in	in	ADP
cblr-13004	522	43	principal	principal	NOUN
cblr-13004	522	44	as	as	ADP
cblr-13004	522	45	“	"	PUNCT
cblr-13004	522	46	special	special	ADJ
cblr-13004	522	47	purpose	purpose	NOUN
cblr-13004	522	48	.	.	PUNCT
cblr-13004	522	49	”	"	PUNCT
cblr-13004	523	1	this	this	PRON
cblr-13004	523	2	accounts	account	VERB
cblr-13004	523	3	for	for	ADP
cblr-13004	523	4	4.5	4.5	NUM
cblr-13004	523	5	%	%	NOUN
cblr-13004	523	6	of	of	ADP
cblr-13004	523	7	all	all	DET
cblr-13004	523	8	us	us	PROPN
cblr-13004	523	9	corporate	corporate	ADJ
cblr-13004	523	10	green	green	ADJ
cblr-13004	523	11	bonds	bond	NOUN
cblr-13004	523	12	by	by	ADP
cblr-13004	523	13	issue	issue	NOUN
cblr-13004	523	14	count	count	NOUN
cblr-13004	523	15	and	and	CCONJ
cblr-13004	523	16	4.6	4.6	NUM
cblr-13004	523	17	%	%	NOUN
cblr-13004	523	18	by	by	ADP
cblr-13004	523	19	amount	amount	NOUN
cblr-13004	523	20	issued	issue	VERB
cblr-13004	523	21	.	.	PUNCT
cblr-13004	524	1	these	these	DET
cblr-13004	524	2	bonds	bond	NOUN
cblr-13004	524	3	’	'	PUNCT
cblr-13004	524	4	issuers	issuer	NOUN
cblr-13004	524	5	appeared	appear	VERB
cblr-13004	524	6	to	to	PART
cblr-13004	524	7	have	have	VERB
cblr-13004	524	8	little	little	ADJ
cblr-13004	524	9	in	in	ADP
cblr-13004	524	10	common	common	ADJ
cblr-13004	524	11	and	and	CCONJ
cblr-13004	524	12	to	to	PART
cblr-13004	524	13	fall	fall	VERB
cblr-13004	524	14	fairly	fairly	ADV
cblr-13004	524	15	intuitively	intuitively	ADV
cblr-13004	524	16	into	into	ADP
cblr-13004	524	17	other	other	ADJ
cblr-13004	524	18	industry	industry	NOUN
cblr-13004	524	19	categories	category	NOUN
cblr-13004	524	20	.	.	PUNCT
cblr-13004	525	1	the	the	DET
cblr-13004	525	2	author	author	NOUN
cblr-13004	525	3	therefore	therefore	ADV
cblr-13004	525	4	recoded	recode	VERB
cblr-13004	525	5	the	the	DET
cblr-13004	525	6	“	"	PUNCT
cblr-13004	525	7	special	special	ADJ
cblr-13004	525	8	purpose	purpose	NOUN
cblr-13004	525	9	”	"	PUNCT
cblr-13004	525	10	bonds	bond	NOUN
cblr-13004	525	11	under	under	ADP
cblr-13004	525	12	other	other	ADJ
cblr-13004	525	13	industry	industry	NOUN
cblr-13004	525	14	classifications	classification	NOUN
cblr-13004	525	15	,	,	PUNCT
cblr-13004	525	16	as	as	SCONJ
cblr-13004	525	17	described	describe	VERB
cblr-13004	525	18	in	in	ADP
cblr-13004	525	19	the	the	DET
cblr-13004	525	20	underlying	underlie	VERB
cblr-13004	525	21	workpapers	workpaper	NOUN
cblr-13004	525	22	see	see	VERB
cblr-13004	525	23	john	john	PROPN
cblr-13004	525	24	patrick	patrick	PROPN
cblr-13004	525	25	hunt	hunt	PROPN
cblr-13004	525	26	,	,	PUNCT
cblr-13004	525	27	workpapers	workpaper	NOUN
cblr-13004	525	28	for	for	ADP
cblr-13004	525	29	cblr	cblr	NOUN
cblr-13004	525	30	–	–	PUNCT
cblr-13004	525	31	relationship	relationship	NOUN
cblr-13004	525	32	analysis	analysis	NOUN
cblr-13004	525	33	(	(	PUNCT
cblr-13004	525	34	2024	2024	NUM
cblr-13004	525	35	)	)	PUNCT
cblr-13004	525	36	(	(	PUNCT
cblr-13004	525	37	on	on	ADP
cblr-13004	525	38	file	file	NOUN
cblr-13004	525	39	with	with	ADP
cblr-13004	525	40	the	the	DET
cblr-13004	525	41	columbia	columbia	PROPN
cblr-13004	525	42	business	business	PROPN
cblr-13004	525	43	law	law	PROPN
cblr-13004	525	44	review	review	PROPN
cblr-13004	525	45	)	)	PUNCT
cblr-13004	525	46	;	;	PUNCT
cblr-13004	525	47	john	john	PROPN
cblr-13004	525	48	patrick	patrick	PROPN
cblr-13004	525	49	hunt	hunt	PROPN
cblr-13004	525	50	,	,	PUNCT
cblr-13004	525	51	workpapers	workpaper	NOUN
cblr-13004	525	52	for	for	ADP
cblr-13004	525	53	cblr	cblr	NOUN
cblr-13004	525	54	–	–	PUNCT
cblr-13004	525	55	regression	regression	NOUN
cblr-13004	525	56	fields	field	NOUN
cblr-13004	525	57	(	(	PUNCT
cblr-13004	525	58	2024	2024	NUM
cblr-13004	525	59	)	)	PUNCT
cblr-13004	525	60	(	(	PUNCT
cblr-13004	525	61	on	on	ADP
cblr-13004	525	62	file	file	NOUN
cblr-13004	525	63	with	with	ADP
cblr-13004	525	64	the	the	DET
cblr-13004	525	65	columbia	columbia	PROPN
cblr-13004	525	66	business	business	PROPN
cblr-13004	525	67	law	law	PROPN
cblr-13004	525	68	review	review	PROPN
cblr-13004	525	69	)	)	PUNCT
cblr-13004	525	70	.	.	PUNCT
cblr-13004	526	1	147	147	NUM
cblr-13004	526	2	see	see	VERB
cblr-13004	526	3	,	,	PUNCT
cblr-13004	526	4	e.g.	e.g.	ADV
cblr-13004	526	5	,	,	PUNCT
cblr-13004	526	6	aes	aes	PROPN
cblr-13004	526	7	,	,	PUNCT
cblr-13004	526	8	green	green	ADJ
cblr-13004	526	9	financing	financing	NOUN
cblr-13004	526	10	framework	framework	NOUN
cblr-13004	526	11	reporting	report	VERB
cblr-13004	526	12	1–3	1–3	PROPN
cblr-13004	526	13	(	(	PUNCT
cblr-13004	526	14	sept	sept	PROPN
cblr-13004	526	15	.	.	PROPN
cblr-13004	526	16	28	28	NUM
cblr-13004	526	17	,	,	PUNCT
cblr-13004	526	18	2023	2023	NUM
cblr-13004	526	19	)	)	PUNCT
cblr-13004	526	20	(	(	PUNCT
cblr-13004	526	21	indicating	indicate	VERB
cblr-13004	526	22	investment	investment	NOUN
cblr-13004	526	23	of	of	ADP
cblr-13004	526	24	green	green	ADJ
cblr-13004	526	25	-	-	PUNCT
cblr-13004	526	26	bond	bond	NOUN
cblr-13004	526	27	proceeds	proceed	NOUN
cblr-13004	526	28	in	in	ADP
cblr-13004	526	29	over	over	ADP
cblr-13004	526	30	20	20	NUM
cblr-13004	526	31	solar	solar	ADJ
cblr-13004	526	32	projects	project	NOUN
cblr-13004	526	33	,	,	PUNCT
cblr-13004	526	34	among	among	ADP
cblr-13004	526	35	others	other	NOUN
cblr-13004	526	36	)	)	PUNCT
cblr-13004	526	37	;	;	PUNCT
cblr-13004	526	38	n.	n.	PROPN
cblr-13004	526	39	states	states	PROPN
cblr-13004	526	40	power	power	PROPN
cblr-13004	526	41	co.	co.	PROPN
cblr-13004	526	42	,	,	PUNCT
cblr-13004	526	43	management	management	NOUN
cblr-13004	526	44	’s	’s	PART
cblr-13004	526	45	assertion	assertion	NOUN
cblr-13004	526	46	regarding	regard	VERB
cblr-13004	526	47	disbursements	disbursement	NOUN
cblr-13004	526	48	for	for	ADP
cblr-13004	526	49	eligible	eligible	ADJ
cblr-13004	526	50	green	green	ADJ
cblr-13004	526	51	projects	project	NOUN
cblr-13004	526	52	2	2	NUM
cblr-13004	526	53	(	(	PUNCT
cblr-13004	526	54	2023	2023	NUM
cblr-13004	526	55	)	)	PUNCT
cblr-13004	526	56	(	(	PUNCT
cblr-13004	526	57	“	"	PUNCT
cblr-13004	526	58	expenditures	expenditure	NOUN
cblr-13004	526	59	for	for	ADP
cblr-13004	526	60	the	the	DET
cblr-13004	526	61	eligible	eligible	ADJ
cblr-13004	526	62	green	green	ADJ
cblr-13004	526	63	projects	project	NOUN
cblr-13004	526	64	consist	consist	VERB
cblr-13004	526	65	of	of	ADP
cblr-13004	526	66	development	development	NOUN
cblr-13004	526	67	,	,	PUNCT
cblr-13004	526	68	construction	construction	NOUN
cblr-13004	526	69	and	and	CCONJ
cblr-13004	526	70	operation	operation	NOUN
cblr-13004	526	71	of	of	ADP
cblr-13004	526	72	,	,	PUNCT
cblr-13004	526	73	as	as	ADV
cblr-13004	526	74	well	well	ADV
cblr-13004	526	75	as	as	ADP
cblr-13004	526	76	transmission	transmission	NOUN
cblr-13004	526	77	infrastructure	infrastructure	NOUN
cblr-13004	526	78	to	to	PART
cblr-13004	526	79	support	support	VERB
cblr-13004	526	80	,	,	PUNCT
cblr-13004	526	81	wind	wind	NOUN
cblr-13004	526	82	energy	energy	NOUN
cblr-13004	526	83	projects	project	NOUN
cblr-13004	526	84	.	.	PUNCT
cblr-13004	526	85	”	"	PUNCT
cblr-13004	526	86	)	)	PUNCT
cblr-13004	526	87	.	.	PUNCT
cblr-13004	527	1	238	238	NUM
cblr-13004	527	2	columbia	columbia	PROPN
cblr-13004	527	3	business	business	NOUN
cblr-13004	527	4	law	law	PROPN
cblr-13004	527	5	review	review	NOUN
cblr-13004	527	6	[	[	X
cblr-13004	527	7	vol	vol	NOUN
cblr-13004	527	8	.	.	NOUN
cblr-13004	527	9	2024	2024	NUM
cblr-13004	527	10	a	a	DET
cblr-13004	527	11	notable	notable	ADJ
cblr-13004	527	12	exception	exception	NOUN
cblr-13004	527	13	is	be	AUX
cblr-13004	527	14	green	green	ADJ
cblr-13004	527	15	bonds	bond	NOUN
cblr-13004	527	16	issued	issue	VERB
cblr-13004	527	17	by	by	ADP
cblr-13004	527	18	california	california	PROPN
cblr-13004	527	19	electric	electric	PROPN
cblr-13004	527	20	utilities	utility	NOUN
cblr-13004	527	21	,	,	PUNCT
cblr-13004	527	22	which	which	PRON
cblr-13004	527	23	have	have	AUX
cblr-13004	527	24	used	use	VERB
cblr-13004	527	25	the	the	DET
cblr-13004	527	26	proceeds	proceed	NOUN
cblr-13004	527	27	for	for	ADP
cblr-13004	527	28	wildfire	wildfire	NOUN
cblr-13004	527	29	resilience	resilience	NOUN
cblr-13004	527	30	,	,	PUNCT
cblr-13004	527	31	specifically	specifically	ADV
cblr-13004	527	32	grid	grid	VERB
cblr-13004	527	33	hardening.148	hardening.148	NOUN
cblr-13004	527	34	what	what	PRON
cblr-13004	527	35	bloomberg	bloomberg	PROPN
cblr-13004	527	36	designates	designate	VERB
cblr-13004	527	37	the	the	DET
cblr-13004	527	38	“	"	PUNCT
cblr-13004	527	39	financial	financial	ADJ
cblr-13004	527	40	”	"	PUNCT
cblr-13004	527	41	industry	industry	NOUN
cblr-13004	527	42	comes	come	VERB
cblr-13004	527	43	in	in	ADP
cblr-13004	527	44	second	second	ADJ
cblr-13004	527	45	place	place	NOUN
cblr-13004	527	46	.	.	PUNCT
cblr-13004	528	1	about	about	ADV
cblr-13004	528	2	half	half	NOUN
cblr-13004	528	3	of	of	ADP
cblr-13004	528	4	issuances	issuance	NOUN
cblr-13004	528	5	in	in	ADP
cblr-13004	528	6	this	this	DET
cblr-13004	528	7	category	category	NOUN
cblr-13004	528	8	are	be	AUX
cblr-13004	528	9	from	from	ADP
cblr-13004	528	10	real	real	ADJ
cblr-13004	528	11	-	-	PUNCT
cblr-13004	528	12	estate	estate	NOUN
cblr-13004	528	13	investors	investor	NOUN
cblr-13004	528	14	,	,	PUNCT
cblr-13004	528	15	mostly	mostly	ADV
cblr-13004	528	16	real	real	ADJ
cblr-13004	528	17	-	-	PUNCT
cblr-13004	528	18	estate	estate	NOUN
cblr-13004	528	19	investment	investment	NOUN
cblr-13004	528	20	trusts	trust	NOUN
cblr-13004	528	21	(	(	PUNCT
cblr-13004	528	22	reits).149	reits).149	VERB
cblr-13004	528	23	the	the	DET
cblr-13004	528	24	author	author	NOUN
cblr-13004	528	25	’s	’s	PART
cblr-13004	528	26	impression	impression	NOUN
cblr-13004	528	27	is	be	AUX
cblr-13004	528	28	that	that	SCONJ
cblr-13004	528	29	,	,	PUNCT
cblr-13004	528	30	unsurprisingly	unsurprisingly	ADV
cblr-13004	528	31	,	,	PUNCT
cblr-13004	528	32	reits	reit	NOUN
cblr-13004	528	33	’	'	PUNCT
cblr-13004	528	34	green	green	ADJ
cblr-13004	528	35	bonds	bond	NOUN
cblr-13004	528	36	tend	tend	VERB
cblr-13004	528	37	to	to	PART
cblr-13004	528	38	fund	fund	VERB
cblr-13004	528	39	investments	investment	NOUN
cblr-13004	528	40	in	in	ADP
cblr-13004	528	41	green	green	PROPN
cblr-13004	528	42	buildings.150	buildings.150	PROPN
cblr-13004	528	43	the	the	DET
cblr-13004	528	44	only	only	ADJ
cblr-13004	528	45	other	other	ADJ
cblr-13004	528	46	industry	industry	NOUN
cblr-13004	528	47	that	that	PRON
cblr-13004	528	48	accounts	account	VERB
cblr-13004	528	49	for	for	ADP
cblr-13004	528	50	more	more	ADJ
cblr-13004	528	51	than	than	ADP
cblr-13004	528	52	10	10	NUM
cblr-13004	528	53	%	%	NOUN
cblr-13004	528	54	of	of	ADP
cblr-13004	528	55	green	green	ADJ
cblr-13004	528	56	-	-	PUNCT
cblr-13004	528	57	bond	bond	NOUN
cblr-13004	528	58	issuance	issuance	NOUN
cblr-13004	528	59	is	be	AUX
cblr-13004	528	60	“	"	PUNCT
cblr-13004	528	61	industrial	industrial	ADJ
cblr-13004	528	62	.	.	PUNCT
cblr-13004	528	63	”	"	PUNCT
cblr-13004	529	1	bloomberg	bloomberg	PROPN
cblr-13004	529	2	defines	define	VERB
cblr-13004	529	3	this	this	DET
cblr-13004	529	4	category	category	NOUN
cblr-13004	529	5	broadly	broadly	ADV
cblr-13004	529	6	,	,	PUNCT
cblr-13004	529	7	so	so	SCONJ
cblr-13004	529	8	that	that	SCONJ
cblr-13004	529	9	it	it	PRON
cblr-13004	529	10	encompasses	encompass	VERB
cblr-13004	529	11	“	"	PUNCT
cblr-13004	529	12	classic	classic	ADJ
cblr-13004	529	13	”	"	PUNCT
cblr-13004	529	14	industrial	industrial	ADJ
cblr-13004	529	15	issuers	issuer	NOUN
cblr-13004	529	16	such	such	ADJ
cblr-13004	529	17	as	as	ADP
cblr-13004	529	18	ford	ford	PROPN
cblr-13004	529	19	motor	motor	PROPN
cblr-13004	529	20	and	and	CCONJ
cblr-13004	529	21	dana	dana	PROPN
cblr-13004	529	22	inc	inc	PROPN
cblr-13004	529	23	.	.	PROPN
cblr-13004	529	24	,	,	PUNCT
cblr-13004	529	25	consumer	consumer	NOUN
cblr-13004	529	26	-	-	PUNCT
cblr-13004	529	27	products	product	NOUN
cblr-13004	529	28	and	and	CCONJ
cblr-13004	529	29	retail	retail	ADJ
cblr-13004	529	30	issuers	issuer	NOUN
cblr-13004	529	31	such	such	ADJ
cblr-13004	529	32	as	as	ADP
cblr-13004	529	33	pepsico	pepsico	PROPN
cblr-13004	529	34	and	and	CCONJ
cblr-13004	529	35	walmart	walmart	PROPN
cblr-13004	529	36	,	,	PUNCT
cblr-13004	529	37	healthcare	healthcare	NOUN
cblr-13004	529	38	issuers	issuer	NOUN
cblr-13004	529	39	such	such	ADJ
cblr-13004	529	40	as	as	ADP
cblr-13004	529	41	kaiser	kaiser	PROPN
cblr-13004	529	42	foundation	foundation	PROPN
cblr-13004	529	43	hospitals	hospital	NOUN
cblr-13004	529	44	and	and	CCONJ
cblr-13004	529	45	boston	boston	PROPN
cblr-13004	529	46	148	148	NUM
cblr-13004	529	47	see	see	VERB
cblr-13004	529	48	,	,	PUNCT
cblr-13004	529	49	e.g.	e.g.	ADV
cblr-13004	529	50	,	,	PUNCT
cblr-13004	529	51	sce	sce	PROPN
cblr-13004	529	52	recovery	recovery	PROPN
cblr-13004	529	53	funding	funding	PROPN
cblr-13004	529	54	,	,	PUNCT
cblr-13004	529	55	llc	llc	PROPN
cblr-13004	529	56	,	,	PUNCT
cblr-13004	529	57	sustainable	sustainable	ADJ
cblr-13004	529	58	financing	financing	NOUN
cblr-13004	529	59	report	report	NOUN
cblr-13004	529	60	4	4	NUM
cblr-13004	529	61	(	(	PUNCT
cblr-13004	529	62	feb	feb	NOUN
cblr-13004	529	63	.	.	PROPN
cblr-13004	529	64	2023	2023	NUM
cblr-13004	529	65	)	)	PUNCT
cblr-13004	529	66	(	(	PUNCT
cblr-13004	529	67	describing	describe	VERB
cblr-13004	529	68	eligible	eligible	ADJ
cblr-13004	529	69	uses	use	NOUN
cblr-13004	529	70	of	of	ADP
cblr-13004	529	71	green	green	ADJ
cblr-13004	529	72	-	-	PUNCT
cblr-13004	529	73	bond	bond	NOUN
cblr-13004	529	74	proceeds	proceed	NOUN
cblr-13004	529	75	,	,	PUNCT
cblr-13004	529	76	including	include	VERB
cblr-13004	529	77	“	"	PUNCT
cblr-13004	529	78	[	[	X
cblr-13004	529	79	i]nfrastructure	i]nfrastructure	NOUN
cblr-13004	529	80	hardening	hardening	NOUN
cblr-13004	529	81	of	of	ADP
cblr-13004	529	82	sce	sce	PROPN
cblr-13004	529	83	’s	’s	PART
cblr-13004	529	84	physical	physical	ADJ
cblr-13004	529	85	assets	asset	NOUN
cblr-13004	529	86	in	in	ADP
cblr-13004	529	87	high	high	ADJ
cblr-13004	529	88	fire	fire	NOUN
cblr-13004	529	89	risk	risk	NOUN
cblr-13004	529	90	areas	area	NOUN
cblr-13004	529	91	”	"	PUNCT
cblr-13004	529	92	and	and	CCONJ
cblr-13004	529	93	“	"	PUNCT
cblr-13004	529	94	improved	improved	ADJ
cblr-13004	529	95	fire	fire	NOUN
cblr-13004	529	96	situational	situational	ADJ
cblr-13004	529	97	awareness	awareness	NOUN
cblr-13004	529	98	”	"	PUNCT
cblr-13004	529	99	)	)	PUNCT
cblr-13004	529	100	;	;	PUNCT
cblr-13004	529	101	sempra	sempra	ADJ
cblr-13004	529	102	,	,	PUNCT
cblr-13004	529	103	sustainable	sustainable	ADJ
cblr-13004	529	104	financing	financing	NOUN
cblr-13004	529	105	report	report	NOUN
cblr-13004	529	106	5	5	NUM
cblr-13004	529	107	(	(	PUNCT
cblr-13004	529	108	aug	aug	PROPN
cblr-13004	529	109	.	.	NOUN
cblr-13004	529	110	2022	2022	NUM
cblr-13004	529	111	)	)	PUNCT
cblr-13004	529	112	(	(	PUNCT
cblr-13004	529	113	describing	describe	VERB
cblr-13004	529	114	use	use	NOUN
cblr-13004	529	115	of	of	ADP
cblr-13004	529	116	majority	majority	NOUN
cblr-13004	529	117	of	of	ADP
cblr-13004	529	118	green	green	ADJ
cblr-13004	529	119	-	-	PUNCT
cblr-13004	529	120	bond	bond	NOUN
cblr-13004	529	121	funds	fund	NOUN
cblr-13004	529	122	for	for	ADP
cblr-13004	529	123	“	"	PUNCT
cblr-13004	529	124	climate	climate	NOUN
cblr-13004	529	125	change	change	NOUN
cblr-13004	529	126	adaptation	adaptation	NOUN
cblr-13004	529	127	,	,	PUNCT
cblr-13004	529	128	”	"	PUNCT
cblr-13004	529	129	including	include	VERB
cblr-13004	529	130	“	"	PUNCT
cblr-13004	529	131	infrastructure	infrastructure	NOUN
cblr-13004	529	132	for	for	ADP
cblr-13004	529	133	hardening	hardening	NOUN
cblr-13004	529	134	and	and	CCONJ
cblr-13004	529	135	resilience	resilience	NOUN
cblr-13004	529	136	,	,	PUNCT
cblr-13004	529	137	primarily	primarily	ADV
cblr-13004	529	138	for	for	ADP
cblr-13004	529	139	wildfire	wildfire	NOUN
cblr-13004	529	140	mitigation	mitigation	NOUN
cblr-13004	529	141	”	"	PUNCT
cblr-13004	529	142	)	)	PUNCT
cblr-13004	529	143	.	.	PUNCT
cblr-13004	530	1	149	149	NUM
cblr-13004	531	1	the	the	DET
cblr-13004	531	2	author	author	NOUN
cblr-13004	531	3	’s	’s	PART
cblr-13004	531	4	coding	coding	NOUN
cblr-13004	531	5	indicates	indicate	VERB
cblr-13004	531	6	that	that	SCONJ
cblr-13004	531	7	30	30	NUM
cblr-13004	531	8	of	of	ADP
cblr-13004	531	9	the	the	DET
cblr-13004	531	10	53	53	NUM
cblr-13004	531	11	financial	financial	ADJ
cblr-13004	531	12	green	green	ADJ
cblr-13004	531	13	-	-	PUNCT
cblr-13004	531	14	bond	bond	NOUN
cblr-13004	531	15	issues	issue	NOUN
cblr-13004	531	16	(	(	PUNCT
cblr-13004	531	17	57	57	NUM
cblr-13004	531	18	%	%	NOUN
cblr-13004	531	19	)	)	PUNCT
cblr-13004	531	20	came	come	VERB
cblr-13004	531	21	from	from	ADP
cblr-13004	531	22	real	real	ADJ
cblr-13004	531	23	-	-	PUNCT
cblr-13004	531	24	estate	estate	NOUN
cblr-13004	531	25	investors	investor	NOUN
cblr-13004	531	26	.	.	PUNCT
cblr-13004	532	1	issues	issue	NOUN
cblr-13004	532	2	from	from	ADP
cblr-13004	532	3	real	real	ADJ
cblr-13004	532	4	-	-	PUNCT
cblr-13004	532	5	estate	estate	NOUN
cblr-13004	532	6	investors	investor	NOUN
cblr-13004	532	7	accounted	account	VERB
cblr-13004	532	8	for	for	ADP
cblr-13004	532	9	$	$	SYM
cblr-13004	532	10	14.1	14.1	NUM
cblr-13004	532	11	billion	billion	NUM
cblr-13004	532	12	of	of	ADP
cblr-13004	532	13	the	the	DET
cblr-13004	532	14	$	$	SYM
cblr-13004	532	15	30.1	30.1	NUM
cblr-13004	532	16	billion	billion	NUM
cblr-13004	532	17	in	in	ADP
cblr-13004	532	18	financial	financial	ADJ
cblr-13004	532	19	-	-	PUNCT
cblr-13004	532	20	industry	industry	NOUN
cblr-13004	532	21	green	green	ADJ
cblr-13004	532	22	-	-	PUNCT
cblr-13004	532	23	bond	bond	NOUN
cblr-13004	532	24	issuance	issuance	NOUN
cblr-13004	532	25	(	(	PUNCT
cblr-13004	532	26	53	53	NUM
cblr-13004	532	27	%	%	NOUN
cblr-13004	532	28	)	)	PUNCT
cblr-13004	532	29	.	.	PUNCT
cblr-13004	533	1	green	green	ADJ
cblr-13004	533	2	bonds	bond	NOUN
cblr-13004	533	3	issued	issue	VERB
cblr-13004	533	4	by	by	ADP
cblr-13004	533	5	real	real	ADJ
cblr-13004	533	6	-	-	PUNCT
cblr-13004	533	7	estate	estate	NOUN
cblr-13004	533	8	investors	investor	NOUN
cblr-13004	533	9	accounted	account	VERB
cblr-13004	533	10	for	for	ADP
cblr-13004	533	11	19	19	NUM
cblr-13004	533	12	%	%	NOUN
cblr-13004	533	13	of	of	ADP
cblr-13004	533	14	all	all	DET
cblr-13004	533	15	issues	issue	NOUN
cblr-13004	533	16	and	and	CCONJ
cblr-13004	533	17	18	18	NUM
cblr-13004	533	18	%	%	NOUN
cblr-13004	533	19	of	of	ADP
cblr-13004	533	20	all	all	DET
cblr-13004	533	21	issuance	issuance	NOUN
cblr-13004	533	22	by	by	ADP
cblr-13004	533	23	dollar	dollar	NOUN
cblr-13004	533	24	volume	volume	NOUN
cblr-13004	533	25	.	.	PUNCT
cblr-13004	534	1	calculation	calculation	NOUN
cblr-13004	534	2	from	from	ADP
cblr-13004	534	3	bloomberg	bloomberg	PROPN
cblr-13004	534	4	data	datum	NOUN
cblr-13004	534	5	.	.	PUNCT
cblr-13004	535	1	see	see	VERB
cblr-13004	535	2	john	john	PROPN
cblr-13004	535	3	patrick	patrick	PROPN
cblr-13004	535	4	hunt	hunt	PROPN
cblr-13004	535	5	,	,	PUNCT
cblr-13004	535	6	workpapers	workpaper	NOUN
cblr-13004	535	7	for	for	ADP
cblr-13004	535	8	cblr	cblr	NOUN
cblr-13004	535	9	–	–	PUNCT
cblr-13004	535	10	regression	regression	NOUN
cblr-13004	535	11	fields	field	NOUN
cblr-13004	535	12	(	(	PUNCT
cblr-13004	535	13	2024	2024	NUM
cblr-13004	535	14	)	)	PUNCT
cblr-13004	535	15	(	(	PUNCT
cblr-13004	535	16	on	on	ADP
cblr-13004	535	17	file	file	NOUN
cblr-13004	535	18	with	with	ADP
cblr-13004	535	19	the	the	DET
cblr-13004	535	20	columbia	columbia	PROPN
cblr-13004	535	21	business	business	PROPN
cblr-13004	535	22	law	law	PROPN
cblr-13004	535	23	review	review	PROPN
cblr-13004	535	24	)	)	PUNCT
cblr-13004	535	25	.	.	PUNCT
cblr-13004	536	1	150	150	NUM
cblr-13004	536	2	see	see	VERB
cblr-13004	536	3	,	,	PUNCT
cblr-13004	536	4	e.g.	e.g.	ADV
cblr-13004	536	5	,	,	PUNCT
cblr-13004	536	6	vornado	vornado	PROPN
cblr-13004	536	7	realty	realty	PROPN
cblr-13004	536	8	trust	trust	PROPN
cblr-13004	536	9	,	,	PUNCT
cblr-13004	536	10	green	green	ADJ
cblr-13004	536	11	bond	bond	NOUN
cblr-13004	536	12	use	use	NOUN
cblr-13004	536	13	of	of	ADP
cblr-13004	536	14	proceeds	proceed	NOUN
cblr-13004	536	15	report	report	VERB
cblr-13004	536	16	6	6	NUM
cblr-13004	536	17	(	(	PUNCT
cblr-13004	536	18	may	may	PROPN
cblr-13004	536	19	2023	2023	NUM
cblr-13004	536	20	)	)	PUNCT
cblr-13004	536	21	(	(	PUNCT
cblr-13004	536	22	reporting	report	VERB
cblr-13004	536	23	that	that	SCONJ
cblr-13004	536	24	green	green	ADJ
cblr-13004	536	25	bonds	bond	NOUN
cblr-13004	536	26	’	'	PUNCT
cblr-13004	536	27	net	net	ADJ
cblr-13004	536	28	proceeds	proceed	NOUN
cblr-13004	536	29	were	be	AUX
cblr-13004	536	30	allocated	allocate	VERB
cblr-13004	536	31	to	to	ADP
cblr-13004	536	32	“	"	PUNCT
cblr-13004	536	33	new	new	ADJ
cblr-13004	536	34	development	development	NOUN
cblr-13004	536	35	or	or	CCONJ
cblr-13004	536	36	existing	exist	VERB
cblr-13004	536	37	redevelopment	redevelopment	NOUN
cblr-13004	536	38	buildings	building	NOUN
cblr-13004	536	39	that	that	PRON
cblr-13004	536	40	have	have	AUX
cblr-13004	536	41	achieved	achieve	VERB
cblr-13004	536	42	a	a	DET
cblr-13004	536	43	gold	gold	NOUN
cblr-13004	536	44	leed	leed	NOUN
cblr-13004	536	45	certification	certification	NOUN
cblr-13004	536	46	level	level	NOUN
cblr-13004	536	47	”	"	PUNCT
cblr-13004	536	48	)	)	PUNCT
cblr-13004	536	49	;	;	PUNCT
cblr-13004	536	50	boston	boston	PROPN
cblr-13004	536	51	properties	property	NOUN
cblr-13004	536	52	,	,	PUNCT
cblr-13004	536	53	inc	inc	PROPN
cblr-13004	536	54	.	.	PROPN
cblr-13004	536	55	,	,	PUNCT
cblr-13004	536	56	green	green	ADJ
cblr-13004	536	57	bond	bond	NOUN
cblr-13004	536	58	allocation	allocation	NOUN
cblr-13004	536	59	report	report	NOUN
cblr-13004	536	60	6	6	NUM
cblr-13004	536	61	(	(	PUNCT
cblr-13004	536	62	sept	sept	PROPN
cblr-13004	536	63	.	.	PROPN
cblr-13004	536	64	30	30	NUM
cblr-13004	536	65	,	,	PUNCT
cblr-13004	536	66	2020	2020	NUM
cblr-13004	536	67	)	)	PUNCT
cblr-13004	536	68	(	(	PUNCT
cblr-13004	536	69	reporting	report	VERB
cblr-13004	536	70	that	that	SCONJ
cblr-13004	536	71	green	green	ADJ
cblr-13004	536	72	bonds	bond	NOUN
cblr-13004	536	73	’	'	PUNCT
cblr-13004	536	74	net	net	ADJ
cblr-13004	536	75	proceeds	proceed	NOUN
cblr-13004	536	76	were	be	AUX
cblr-13004	536	77	allocated	allocate	VERB
cblr-13004	536	78	to	to	ADP
cblr-13004	536	79	investments	investment	NOUN
cblr-13004	536	80	in	in	ADP
cblr-13004	536	81	“	"	PUNCT
cblr-13004	536	82	building	build	VERB
cblr-13004	536	83	developments	development	NOUN
cblr-13004	536	84	or	or	CCONJ
cblr-13004	536	85	redevelopments	redevelopment	NOUN
cblr-13004	536	86	.	.	PUNCT
cblr-13004	536	87	.	.	PUNCT
cblr-13004	536	88	.	.	PUNCT
cblr-13004	537	1	renovations	renovation	NOUN
cblr-13004	537	2	in	in	ADP
cblr-13004	537	3	existing	exist	VERB
cblr-13004	537	4	buildings	building	NOUN
cblr-13004	537	5	.	.	PUNCT
cblr-13004	537	6	.	.	PUNCT
cblr-13004	537	7	.	.	PUNCT
cblr-13004	538	1	and	and	CCONJ
cblr-13004	538	2	tenant	tenant	NOUN
cblr-13004	538	3	improvement	improvement	NOUN
cblr-13004	538	4	projects	project	NOUN
cblr-13004	538	5	”	"	PUNCT
cblr-13004	538	6	that	that	PRON
cblr-13004	538	7	“	"	PUNCT
cblr-13004	538	8	have	have	AUX
cblr-13004	538	9	received	receive	VERB
cblr-13004	538	10	,	,	PUNCT
cblr-13004	538	11	or	or	CCONJ
cblr-13004	538	12	are	be	AUX
cblr-13004	538	13	expected	expect	VERB
cblr-13004	538	14	to	to	PART
cblr-13004	538	15	receive	receive	VERB
cblr-13004	538	16	.	.	PUNCT
cblr-13004	538	17	.	.	PUNCT
cblr-13004	538	18	.	.	PUNCT
cblr-13004	539	1	leed	leed	PROPN
cblr-13004	539	2	silver	silver	PROPN
cblr-13004	539	3	,	,	PUNCT
cblr-13004	539	4	gold	gold	NOUN
cblr-13004	539	5	,	,	PUNCT
cblr-13004	539	6	or	or	CCONJ
cblr-13004	539	7	platinum	platinum	NOUN
cblr-13004	539	8	certification	certification	NOUN
cblr-13004	539	9	”	"	PUNCT
cblr-13004	539	10	)	)	PUNCT
cblr-13004	539	11	.	.	PUNCT
cblr-13004	540	1	no	no	INTJ
cblr-13004	540	2	.	.	NOUN
cblr-13004	540	3	1	1	NUM
cblr-13004	540	4	]	]	X
cblr-13004	540	5	green	green	ADJ
cblr-13004	540	6	bond	bond	NOUN
cblr-13004	540	7	reporting	report	VERB
cblr-13004	540	8	239	239	NUM
cblr-13004	540	9	children	child	NOUN
cblr-13004	540	10	’s	’s	PART
cblr-13004	540	11	hospital	hospital	NOUN
cblr-13004	540	12	,	,	PUNCT
cblr-13004	540	13	and	and	CCONJ
cblr-13004	540	14	even	even	ADV
cblr-13004	540	15	the	the	DET
cblr-13004	540	16	nature	nature	NOUN
cblr-13004	540	17	conservancy	conservancy	NOUN
cblr-13004	540	18	and	and	CCONJ
cblr-13004	540	19	oberlin	oberlin	PROPN
cblr-13004	540	20	college.151	college.151	PROPN
cblr-13004	540	21	impressionistically	impressionistically	ADV
cblr-13004	540	22	,	,	PUNCT
cblr-13004	540	23	it	it	PRON
cblr-13004	540	24	appears	appear	VERB
cblr-13004	540	25	that	that	SCONJ
cblr-13004	540	26	issuers	issuer	NOUN
cblr-13004	540	27	in	in	ADP
cblr-13004	540	28	this	this	DET
cblr-13004	540	29	category	category	NOUN
cblr-13004	540	30	typically	typically	ADV
cblr-13004	540	31	invest	invest	VERB
cblr-13004	540	32	in	in	ADP
cblr-13004	540	33	“	"	PUNCT
cblr-13004	540	34	greening	greening	NOUN
cblr-13004	540	35	”	"	PUNCT
cblr-13004	540	36	their	their	PRON
cblr-13004	540	37	operations	operation	NOUN
cblr-13004	540	38	,	,	PUNCT
cblr-13004	540	39	such	such	ADJ
cblr-13004	540	40	as	as	ADP
cblr-13004	540	41	by	by	ADP
cblr-13004	540	42	upgrading	upgrade	VERB
cblr-13004	540	43	buildings	building	NOUN
cblr-13004	540	44	’	'	PUNCT
cblr-13004	540	45	energy	energy	NOUN
cblr-13004	540	46	efficiency	efficiency	NOUN
cblr-13004	540	47	or	or	CCONJ
cblr-13004	540	48	making	make	VERB
cblr-13004	540	49	manufacturing	manufacturing	NOUN
cblr-13004	540	50	processes	process	NOUN
cblr-13004	540	51	more	more	ADJ
cblr-13004	540	52	efficient.152	efficient.152	ADP
cblr-13004	540	53	some	some	DET
cblr-13004	540	54	issuers	issuer	NOUN
cblr-13004	540	55	in	in	ADP
cblr-13004	540	56	this	this	DET
cblr-13004	540	57	space	space	NOUN
cblr-13004	540	58	,	,	PUNCT
cblr-13004	540	59	such	such	ADJ
cblr-13004	540	60	as	as	ADP
cblr-13004	540	61	ford	ford	PROPN
cblr-13004	540	62	motor	motor	PROPN
cblr-13004	540	63	co.	co.	PROPN
cblr-13004	540	64	and	and	CCONJ
cblr-13004	540	65	lucid	lucid	ADJ
cblr-13004	540	66	group	group	NOUN
cblr-13004	540	67	,	,	PUNCT
cblr-13004	540	68	invest	invest	VERB
cblr-13004	540	69	in	in	ADP
cblr-13004	540	70	development	development	NOUN
cblr-13004	540	71	of	of	ADP
cblr-13004	540	72	“	"	PUNCT
cblr-13004	540	73	green	green	ADJ
cblr-13004	540	74	”	"	PUNCT
cblr-13004	540	75	products	product	NOUN
cblr-13004	540	76	such	such	ADJ
cblr-13004	540	77	as	as	ADP
cblr-13004	540	78	electric	electric	ADJ
cblr-13004	540	79	vehicles.153	vehicles.153	PROPN
cblr-13004	540	80	e.	e.	PROPN
cblr-13004	540	81	examples	example	NOUN
cblr-13004	540	82	of	of	ADP
cblr-13004	540	83	u.s	u.s	PROPN
cblr-13004	540	84	.	.	PROPN
cblr-13004	540	85	corporate	corporate	ADJ
cblr-13004	540	86	green	green	ADJ
cblr-13004	540	87	bonds	bond	NOUN
cblr-13004	540	88	to	to	PART
cblr-13004	540	89	give	give	VERB
cblr-13004	540	90	concreteness	concreteness	NOUN
cblr-13004	540	91	to	to	ADP
cblr-13004	540	92	the	the	DET
cblr-13004	540	93	discussion	discussion	NOUN
cblr-13004	540	94	of	of	ADP
cblr-13004	540	95	the	the	DET
cblr-13004	540	96	u.s	u.s	PROPN
cblr-13004	540	97	.	.	PROPN
cblr-13004	540	98	corporate	corporate	ADJ
cblr-13004	540	99	green	green	ADJ
cblr-13004	540	100	-	-	PUNCT
cblr-13004	540	101	bond	bond	NOUN
cblr-13004	540	102	market	market	NOUN
cblr-13004	540	103	,	,	PUNCT
cblr-13004	540	104	this	this	DET
cblr-13004	540	105	section	section	NOUN
cblr-13004	540	106	briefly	briefly	ADV
cblr-13004	540	107	describes	describe	VERB
cblr-13004	540	108	a	a	DET
cblr-13004	540	109	few	few	ADJ
cblr-13004	540	110	bonds	bond	NOUN
cblr-13004	540	111	in	in	ADP
cblr-13004	540	112	the	the	DET
cblr-13004	540	113	dataset	dataset	NOUN
cblr-13004	540	114	that	that	PRON
cblr-13004	540	115	come	come	VERB
cblr-13004	540	116	from	from	ADP
cblr-13004	540	117	high	high	ADJ
cblr-13004	540	118	-	-	PUNCT
cblr-13004	540	119	profile	profile	NOUN
cblr-13004	540	120	issuers	issuer	NOUN
cblr-13004	540	121	.	.	PUNCT
cblr-13004	541	1	it	it	PRON
cblr-13004	541	2	also	also	ADV
cblr-13004	541	3	gives	give	VERB
cblr-13004	541	4	151	151	NUM
cblr-13004	541	5	classifications	classification	NOUN
cblr-13004	541	6	from	from	ADP
cblr-13004	541	7	bloomberg	bloomberg	PROPN
cblr-13004	541	8	financial	financial	ADJ
cblr-13004	541	9	information	information	NOUN
cblr-13004	541	10	service	service	NOUN
cblr-13004	541	11	.	.	PUNCT
cblr-13004	542	1	see	see	VERB
cblr-13004	542	2	john	john	PROPN
cblr-13004	542	3	patrick	patrick	PROPN
cblr-13004	542	4	hunt	hunt	PROPN
cblr-13004	542	5	,	,	PUNCT
cblr-13004	542	6	workpapers	workpaper	NOUN
cblr-13004	542	7	for	for	ADP
cblr-13004	542	8	cblr	cblr	NOUN
cblr-13004	542	9	–	–	PUNCT
cblr-13004	542	10	regression	regression	NOUN
cblr-13004	542	11	fields	field	NOUN
cblr-13004	542	12	(	(	PUNCT
cblr-13004	542	13	2024	2024	NUM
cblr-13004	542	14	)	)	PUNCT
cblr-13004	542	15	(	(	PUNCT
cblr-13004	542	16	on	on	ADP
cblr-13004	542	17	file	file	VERB
cblr-13004	542	18	the	the	DET
cblr-13004	542	19	with	with	ADP
cblr-13004	542	20	columbia	columbia	PROPN
cblr-13004	542	21	business	business	PROPN
cblr-13004	542	22	law	law	PROPN
cblr-13004	542	23	review	review	PROPN
cblr-13004	542	24	)	)	PUNCT
cblr-13004	542	25	.	.	PUNCT
cblr-13004	543	1	152	152	NUM
cblr-13004	543	2	see	see	NOUN
cblr-13004	543	3	,	,	PUNCT
cblr-13004	543	4	e.g.	e.g.	ADV
cblr-13004	543	5	,	,	PUNCT
cblr-13004	543	6	pepsico	pepsico	PROPN
cblr-13004	543	7	,	,	PUNCT
cblr-13004	543	8	pepsico	pepsico	PROPN
cblr-13004	543	9	2022	2022	NUM
cblr-13004	543	10	green	green	PROPN
cblr-13004	543	11	bond	bond	NOUN
cblr-13004	543	12	report	report	NOUN
cblr-13004	543	13	7	7	NUM
cblr-13004	543	14	(	(	PUNCT
cblr-13004	543	15	oct	oct	PROPN
cblr-13004	543	16	.	.	PROPN
cblr-13004	543	17	17	17	NUM
cblr-13004	543	18	,	,	PUNCT
cblr-13004	543	19	2022	2022	NUM
cblr-13004	543	20	)	)	PUNCT
cblr-13004	543	21	(	(	PUNCT
cblr-13004	543	22	reporting	report	VERB
cblr-13004	543	23	use	use	NOUN
cblr-13004	543	24	of	of	ADP
cblr-13004	543	25	green	green	ADJ
cblr-13004	543	26	bond	bond	NOUN
cblr-13004	543	27	proceeds	proceed	NOUN
cblr-13004	543	28	for	for	ADP
cblr-13004	543	29	“	"	PUNCT
cblr-13004	543	30	decarbonization	decarbonization	NOUN
cblr-13004	543	31	of	of	ADP
cblr-13004	543	32	our	our	PRON
cblr-13004	543	33	operations	operation	NOUN
cblr-13004	543	34	and	and	CCONJ
cblr-13004	543	35	supply	supply	NOUN
cblr-13004	543	36	chain	chain	NOUN
cblr-13004	543	37	”	"	PUNCT
cblr-13004	543	38	and	and	CCONJ
cblr-13004	543	39	“	"	PUNCT
cblr-13004	543	40	water	water	NOUN
cblr-13004	543	41	sustainability	sustainability	NOUN
cblr-13004	543	42	”	"	PUNCT
cblr-13004	543	43	as	as	ADV
cblr-13004	543	44	well	well	ADV
cblr-13004	543	45	as	as	ADP
cblr-13004	543	46	“	"	PUNCT
cblr-13004	543	47	sustainable	sustainable	ADJ
cblr-13004	543	48	plastics	plastic	NOUN
cblr-13004	543	49	and	and	CCONJ
cblr-13004	543	50	packaging	packaging	NOUN
cblr-13004	543	51	”	"	PUNCT
cblr-13004	543	52	)	)	PUNCT
cblr-13004	543	53	;	;	PUNCT
cblr-13004	543	54	walmart	walmart	PROPN
cblr-13004	543	55	,	,	PUNCT
cblr-13004	543	56	2021	2021	NUM
cblr-13004	543	57	green	green	ADJ
cblr-13004	543	58	bond	bond	NOUN
cblr-13004	543	59	impact	impact	NOUN
cblr-13004	543	60	report	report	NOUN
cblr-13004	543	61	8	8	NUM
cblr-13004	543	62	(	(	PUNCT
cblr-13004	543	63	reporting	report	VERB
cblr-13004	543	64	allocation	allocation	NOUN
cblr-13004	543	65	of	of	ADP
cblr-13004	543	66	green	green	ADJ
cblr-13004	543	67	-	-	PUNCT
cblr-13004	543	68	bond	bond	NOUN
cblr-13004	543	69	proceeds	proceed	NOUN
cblr-13004	543	70	in	in	ADP
cblr-13004	543	71	six	six	NUM
cblr-13004	543	72	categories	category	NOUN
cblr-13004	543	73	;	;	PUNCT
cblr-13004	543	74	the	the	DET
cblr-13004	543	75	largest	large	ADJ
cblr-13004	543	76	allocations	allocation	NOUN
cblr-13004	543	77	were	be	AUX
cblr-13004	543	78	to	to	ADP
cblr-13004	543	79	(	(	PUNCT
cblr-13004	543	80	1	1	X
cblr-13004	543	81	)	)	PUNCT
cblr-13004	543	82	“	"	PUNCT
cblr-13004	543	83	renewable	renewable	ADJ
cblr-13004	543	84	energy	energy	NOUN
cblr-13004	543	85	,	,	PUNCT
cblr-13004	543	86	”	"	PUNCT
cblr-13004	543	87	described	describe	VERB
cblr-13004	543	88	as	as	ADP
cblr-13004	543	89	“	"	PUNCT
cblr-13004	543	90	projects	project	NOUN
cblr-13004	543	91	including	include	VERB
cblr-13004	543	92	solar	solar	ADJ
cblr-13004	543	93	and	and	CCONJ
cblr-13004	543	94	wind	wind	NOUN
cblr-13004	543	95	power	power	NOUN
cblr-13004	543	96	purchase	purchase	NOUN
cblr-13004	543	97	agreements	agreement	NOUN
cblr-13004	543	98	,	,	PUNCT
cblr-13004	543	99	solar	solar	ADJ
cblr-13004	543	100	and	and	CCONJ
cblr-13004	543	101	wind	wind	VERB
cblr-13004	543	102	virtual	virtual	ADJ
cblr-13004	543	103	power	power	NOUN
cblr-13004	543	104	purchase	purchase	NOUN
cblr-13004	543	105	agreements	agreement	NOUN
cblr-13004	543	106	and	and	CCONJ
cblr-13004	543	107	onsite	onsite	VERB
cblr-13004	543	108	solar	solar	ADJ
cblr-13004	543	109	and	and	CCONJ
cblr-13004	543	110	wind	wind	NOUN
cblr-13004	543	111	,	,	PUNCT
cblr-13004	543	112	”	"	PUNCT
cblr-13004	543	113	and	and	CCONJ
cblr-13004	543	114	(	(	PUNCT
cblr-13004	543	115	2	2	X
cblr-13004	543	116	)	)	PUNCT
cblr-13004	543	117	“	"	PUNCT
cblr-13004	543	118	high	high	ADJ
cblr-13004	543	119	-	-	PUNCT
cblr-13004	543	120	performance	performance	NOUN
cblr-13004	543	121	buildings	building	NOUN
cblr-13004	543	122	,	,	PUNCT
cblr-13004	543	123	”	"	PUNCT
cblr-13004	543	124	described	describe	VERB
cblr-13004	543	125	as	as	ADP
cblr-13004	543	126	“	"	PUNCT
cblr-13004	543	127	projects	project	NOUN
cblr-13004	543	128	including	include	VERB
cblr-13004	543	129	efficient	efficient	ADJ
cblr-13004	543	130	lighting	lighting	NOUN
cblr-13004	543	131	and	and	CCONJ
cblr-13004	543	132	hvac	hvac	NOUN
cblr-13004	543	133	upgrades	upgrade	NOUN
cblr-13004	543	134	,	,	PUNCT
cblr-13004	543	135	sustainable	sustainable	ADJ
cblr-13004	543	136	building	building	NOUN
cblr-13004	543	137	materials	material	NOUN
cblr-13004	543	138	,	,	PUNCT
cblr-13004	543	139	and	and	CCONJ
cblr-13004	543	140	refrigeration	refrigeration	NOUN
cblr-13004	543	141	retrofitting	retrofitting	NOUN
cblr-13004	543	142	”	"	PUNCT
cblr-13004	543	143	)	)	PUNCT
cblr-13004	543	144	.	.	PUNCT
cblr-13004	544	1	153	153	NUM
cblr-13004	544	2	see	see	VERB
cblr-13004	544	3	ford	ford	PROPN
cblr-13004	544	4	motor	motor	PROPN
cblr-13004	544	5	co.	co.	PROPN
cblr-13004	544	6	,	,	PUNCT
cblr-13004	544	7	sustainable	sustainable	ADJ
cblr-13004	544	8	financing	financing	NOUN
cblr-13004	544	9	report	report	NOUN
cblr-13004	544	10	7	7	NUM
cblr-13004	544	11	(	(	PUNCT
cblr-13004	544	12	2022	2022	NUM
cblr-13004	544	13	)	)	PUNCT
cblr-13004	544	14	(	(	PUNCT
cblr-13004	544	15	“	"	PUNCT
cblr-13004	544	16	approximately	approximately	ADV
cblr-13004	544	17	83	83	NUM
cblr-13004	544	18	%	%	NOUN
cblr-13004	544	19	of	of	ADP
cblr-13004	544	20	the	the	DET
cblr-13004	544	21	spending	spending	NOUN
cblr-13004	544	22	so	so	ADV
cblr-13004	544	23	far	far	ADV
cblr-13004	544	24	has	have	AUX
cblr-13004	544	25	been	be	AUX
cblr-13004	544	26	allocated	allocate	VERB
cblr-13004	544	27	to	to	ADP
cblr-13004	544	28	investments	investment	NOUN
cblr-13004	544	29	into	into	ADP
cblr-13004	544	30	specific	specific	ADJ
cblr-13004	544	31	products	product	NOUN
cblr-13004	544	32	in	in	ADP
cblr-13004	544	33	our	our	PRON
cblr-13004	544	34	ev	ev	ADJ
cblr-13004	544	35	lineup	lineup	NOUN
cblr-13004	544	36	.	.	PUNCT
cblr-13004	545	1	a	a	DET
cblr-13004	545	2	significant	significant	ADJ
cblr-13004	545	3	portion	portion	NOUN
cblr-13004	545	4	of	of	ADP
cblr-13004	545	5	that	that	PRON
cblr-13004	545	6	has	have	AUX
cblr-13004	545	7	been	be	AUX
cblr-13004	545	8	spending	spend	VERB
cblr-13004	545	9	for	for	ADP
cblr-13004	545	10	vehicles	vehicle	NOUN
cblr-13004	545	11	already	already	ADV
cblr-13004	545	12	available	available	ADJ
cblr-13004	545	13	for	for	ADP
cblr-13004	545	14	customers	customer	NOUN
cblr-13004	545	15	now	now	ADV
cblr-13004	545	16	–	–	PUNCT
cblr-13004	545	17	the	the	DET
cblr-13004	545	18	mustang	mustang	PROPN
cblr-13004	545	19	mach‑e	mach‑e	PROPN
cblr-13004	545	20	,	,	PUNCT
cblr-13004	545	21	f‑150	f‑150	PROPN
cblr-13004	545	22	lightning	lightning	NOUN
cblr-13004	545	23	,	,	PUNCT
cblr-13004	545	24	and	and	CCONJ
cblr-13004	545	25	e‑transit	e‑transit	PROPN
cblr-13004	545	26	.	.	PUNCT
cblr-13004	546	1	however	however	ADV
cblr-13004	546	2	,	,	PUNCT
cblr-13004	546	3	we	we	PRON
cblr-13004	546	4	have	have	AUX
cblr-13004	546	5	also	also	ADV
cblr-13004	546	6	allocated	allocate	VERB
cblr-13004	546	7	spending	spending	NOUN
cblr-13004	546	8	to	to	ADP
cblr-13004	546	9	vehicles	vehicle	NOUN
cblr-13004	546	10	that	that	PRON
cblr-13004	546	11	are	be	AUX
cblr-13004	546	12	still	still	ADV
cblr-13004	546	13	in	in	ADP
cblr-13004	546	14	the	the	DET
cblr-13004	546	15	design	design	NOUN
cblr-13004	546	16	and	and	CCONJ
cblr-13004	546	17	development	development	NOUN
cblr-13004	546	18	phase	phase	NOUN
cblr-13004	546	19	and	and	CCONJ
cblr-13004	546	20	will	will	AUX
cblr-13004	546	21	be	be	AUX
cblr-13004	546	22	unveiled	unveil	VERB
cblr-13004	546	23	in	in	ADP
cblr-13004	546	24	the	the	DET
cblr-13004	546	25	future	future	NOUN
cblr-13004	546	26	.	.	PUNCT
cblr-13004	546	27	”	"	PUNCT
cblr-13004	546	28	)	)	PUNCT
cblr-13004	546	29	;	;	PUNCT
cblr-13004	546	30	lucid	lucid	ADJ
cblr-13004	546	31	group	group	NOUN
cblr-13004	546	32	,	,	PUNCT
cblr-13004	546	33	inc	inc	PROPN
cblr-13004	546	34	.	.	PROPN
cblr-13004	546	35	,	,	PUNCT
cblr-13004	546	36	management	management	NOUN
cblr-13004	546	37	’s	’s	PART
cblr-13004	546	38	assertion	assertion	NOUN
cblr-13004	546	39	regarding	regard	VERB
cblr-13004	546	40	green	green	ADJ
cblr-13004	546	41	bond	bond	NOUN
cblr-13004	546	42	proceeds	proceed	NOUN
cblr-13004	546	43	2	2	NUM
cblr-13004	546	44	(	(	PUNCT
cblr-13004	546	45	dec	dec	PROPN
cblr-13004	546	46	.	.	PROPN
cblr-13004	546	47	13	13	NUM
cblr-13004	546	48	,	,	PUNCT
cblr-13004	546	49	2022	2022	NUM
cblr-13004	546	50	)	)	PUNCT
cblr-13004	546	51	(	(	PUNCT
cblr-13004	546	52	defining	define	VERB
cblr-13004	546	53	eligible	eligible	ADJ
cblr-13004	546	54	investments	investment	NOUN
cblr-13004	546	55	as	as	ADP
cblr-13004	546	56	investments	investment	NOUN
cblr-13004	546	57	in	in	ADP
cblr-13004	546	58	“	"	PUNCT
cblr-13004	546	59	development	development	NOUN
cblr-13004	546	60	,	,	PUNCT
cblr-13004	546	61	manufacturing	manufacturing	NOUN
cblr-13004	546	62	or	or	CCONJ
cblr-13004	546	63	distribution	distribution	NOUN
cblr-13004	546	64	of	of	ADP
cblr-13004	546	65	products	product	NOUN
cblr-13004	546	66	,	,	PUNCT
cblr-13004	546	67	key	key	ADJ
cblr-13004	546	68	components	component	NOUN
cblr-13004	546	69	and	and	CCONJ
cblr-13004	546	70	machinery	machinery	NOUN
cblr-13004	546	71	related	relate	VERB
cblr-13004	546	72	to	to	ADP
cblr-13004	546	73	electric	electric	ADJ
cblr-13004	546	74	vehicles	vehicle	NOUN
cblr-13004	546	75	”	"	PUNCT
cblr-13004	546	76	and	and	CCONJ
cblr-13004	546	77	reporting	report	VERB
cblr-13004	546	78	that	that	SCONJ
cblr-13004	546	79	“	"	PUNCT
cblr-13004	546	80	[	[	X
cblr-13004	546	81	t]he	t]he	ADJ
cblr-13004	546	82	company	company	NOUN
cblr-13004	546	83	was	be	AUX
cblr-13004	546	84	able	able	ADJ
cblr-13004	546	85	to	to	PART
cblr-13004	546	86	allocate	allocate	VERB
cblr-13004	546	87	the	the	DET
cblr-13004	546	88	entirety	entirety	NOUN
cblr-13004	546	89	of	of	ADP
cblr-13004	546	90	the	the	DET
cblr-13004	546	91	proceeds	proceed	NOUN
cblr-13004	546	92	from	from	ADP
cblr-13004	546	93	the	the	DET
cblr-13004	546	94	offering	offering	NOUN
cblr-13004	546	95	towards	towards	ADP
cblr-13004	546	96	investing	invest	VERB
cblr-13004	546	97	in	in	ADP
cblr-13004	546	98	its	its	PRON
cblr-13004	546	99	manufacturing	manufacturing	NOUN
cblr-13004	546	100	capabilities	capability	NOUN
cblr-13004	546	101	,	,	PUNCT
cblr-13004	546	102	inventory	inventory	NOUN
cblr-13004	546	103	purchases	purchase	NOUN
cblr-13004	546	104	,	,	PUNCT
cblr-13004	546	105	and	and	CCONJ
cblr-13004	546	106	research	research	NOUN
cblr-13004	546	107	and	and	CCONJ
cblr-13004	546	108	development	development	NOUN
cblr-13004	546	109	.	.	PUNCT
cblr-13004	546	110	”	"	PUNCT
cblr-13004	546	111	)	)	PUNCT
cblr-13004	546	112	.	.	PUNCT
cblr-13004	547	1	240	240	NUM
cblr-13004	547	2	columbia	columbia	PROPN
cblr-13004	547	3	business	business	NOUN
cblr-13004	547	4	law	law	PROPN
cblr-13004	547	5	review	review	NOUN
cblr-13004	547	6	[	[	X
cblr-13004	547	7	vol	vol	NOUN
cblr-13004	547	8	.	.	NOUN
cblr-13004	547	9	2024	2024	NUM
cblr-13004	547	10	the	the	DET
cblr-13004	547	11	actual	actual	ADJ
cblr-13004	547	12	or	or	CCONJ
cblr-13004	547	13	intended	intend	VERB
cblr-13004	547	14	use	use	NOUN
cblr-13004	547	15	of	of	ADP
cblr-13004	547	16	the	the	DET
cblr-13004	547	17	bond	bond	NOUN
cblr-13004	547	18	proceeds	proceed	NOUN
cblr-13004	547	19	,	,	PUNCT
cblr-13004	547	20	as	as	ADV
cblr-13004	547	21	available	available	ADJ
cblr-13004	547	22	.	.	PUNCT
cblr-13004	548	1	to	to	PART
cblr-13004	548	2	name	name	VERB
cblr-13004	548	3	a	a	DET
cblr-13004	548	4	few:154	few:154	PROPN
cblr-13004	548	5	bank	bank	PROPN
cblr-13004	548	6	of	of	ADP
cblr-13004	548	7	america	america	PROPN
cblr-13004	548	8	:	:	PUNCT
cblr-13004	548	9	$	$	SYM
cblr-13004	548	10	2	2	NUM
cblr-13004	548	11	billion	billion	NUM
cblr-13004	548	12	issued	issue	VERB
cblr-13004	548	13	in	in	ADP
cblr-13004	548	14	october	october	PROPN
cblr-13004	548	15	2019	2019	NUM
cblr-13004	548	16	.	.	PUNCT
cblr-13004	549	1	bank	bank	PROPN
cblr-13004	549	2	of	of	ADP
cblr-13004	549	3	america	america	PROPN
cblr-13004	549	4	states	state	VERB
cblr-13004	549	5	that	that	SCONJ
cblr-13004	549	6	it	it	PRON
cblr-13004	549	7	lent	lend	VERB
cblr-13004	549	8	the	the	DET
cblr-13004	549	9	proceeds	proceed	NOUN
cblr-13004	549	10	to	to	ADP
cblr-13004	549	11	fourteen	fourteen	NUM
cblr-13004	549	12	different	different	ADJ
cblr-13004	549	13	entities	entity	NOUN
cblr-13004	549	14	for	for	ADP
cblr-13004	549	15	development	development	NOUN
cblr-13004	549	16	and	and	CCONJ
cblr-13004	549	17	construction	construction	NOUN
cblr-13004	549	18	of	of	ADP
cblr-13004	549	19	eighteen	eighteen	NUM
cblr-13004	549	20	solar	solar	ADJ
cblr-13004	549	21	plants	plant	NOUN
cblr-13004	549	22	and	and	CCONJ
cblr-13004	549	23	wind	wind	NOUN
cblr-13004	549	24	farms.155	farms.155	NOUN
cblr-13004	549	25	citigroup	citigroup	NOUN
cblr-13004	549	26	:	:	PUNCT
cblr-13004	549	27	$	$	SYM
cblr-13004	549	28	1.5	1.5	NUM
cblr-13004	549	29	billion	billion	NUM
cblr-13004	549	30	issued	issue	VERB
cblr-13004	549	31	in	in	ADP
cblr-13004	549	32	may	may	PROPN
cblr-13004	549	33	2020	2020	NUM
cblr-13004	549	34	.	.	PUNCT
cblr-13004	550	1	citigroup	citigroup	NOUN
cblr-13004	550	2	reports	report	VERB
cblr-13004	550	3	that	that	SCONJ
cblr-13004	550	4	the	the	DET
cblr-13004	550	5	proceeds	proceed	NOUN
cblr-13004	550	6	of	of	ADP
cblr-13004	550	7	these	these	DET
cblr-13004	550	8	bonds	bond	NOUN
cblr-13004	550	9	,	,	PUNCT
cblr-13004	550	10	along	along	ADP
cblr-13004	550	11	with	with	ADP
cblr-13004	550	12	those	those	PRON
cblr-13004	550	13	of	of	ADP
cblr-13004	550	14	certain	certain	ADJ
cblr-13004	550	15	other	other	ADJ
cblr-13004	550	16	issues	issue	NOUN
cblr-13004	550	17	,	,	PUNCT
cblr-13004	550	18	were	be	AUX
cblr-13004	550	19	used	use	VERB
cblr-13004	550	20	to	to	PART
cblr-13004	550	21	finance	finance	VERB
cblr-13004	550	22	its	its	PRON
cblr-13004	550	23	“	"	PUNCT
cblr-13004	550	24	green	green	ADJ
cblr-13004	550	25	”	"	PUNCT
cblr-13004	550	26	portfolio	portfolio	NOUN
cblr-13004	550	27	,	,	PUNCT
cblr-13004	550	28	which	which	PRON
cblr-13004	550	29	consists	consist	VERB
cblr-13004	550	30	of	of	ADP
cblr-13004	550	31	“	"	PUNCT
cblr-13004	550	32	refinanced	refinance	VERB
cblr-13004	550	33	assets	asset	NOUN
cblr-13004	550	34	,	,	PUNCT
cblr-13004	550	35	”	"	PUNCT
cblr-13004	550	36	95	95	NUM
cblr-13004	550	37	%	%	NOUN
cblr-13004	550	38	of	of	ADP
cblr-13004	550	39	which	which	PRON
cblr-13004	550	40	are	be	AUX
cblr-13004	550	41	in	in	ADP
cblr-13004	550	42	the	the	DET
cblr-13004	550	43	“	"	PUNCT
cblr-13004	550	44	green	green	ADJ
cblr-13004	550	45	building	building	NOUN
cblr-13004	550	46	”	"	PUNCT
cblr-13004	550	47	and	and	CCONJ
cblr-13004	550	48	“	"	PUNCT
cblr-13004	550	49	renewable	renewable	ADJ
cblr-13004	550	50	energy	energy	NOUN
cblr-13004	550	51	”	"	PUNCT
cblr-13004	550	52	categories.156	categories.156	PROPN
cblr-13004	550	53	ford	ford	PROPN
cblr-13004	550	54	motor	motor	PROPN
cblr-13004	550	55	co	co	NOUN
cblr-13004	550	56	:	:	PUNCT
cblr-13004	550	57	$	$	SYM
cblr-13004	550	58	2.5	2.5	NUM
cblr-13004	550	59	billion	billion	NUM
cblr-13004	550	60	issued	issue	VERB
cblr-13004	550	61	in	in	ADP
cblr-13004	550	62	november	november	PROPN
cblr-13004	550	63	2021	2021	NUM
cblr-13004	550	64	.	.	PUNCT
cblr-13004	551	1	as	as	ADP
cblr-13004	551	2	of	of	ADP
cblr-13004	551	3	august	august	PROPN
cblr-13004	551	4	31	31	NUM
cblr-13004	551	5	,	,	PUNCT
cblr-13004	551	6	2022	2022	NUM
cblr-13004	551	7	.	.	PUNCT
cblr-13004	551	8	,	,	PUNCT
cblr-13004	551	9	the	the	DET
cblr-13004	551	10	date	date	NOUN
cblr-13004	551	11	of	of	ADP
cblr-13004	551	12	ford	ford	PROPN
cblr-13004	551	13	’s	’s	PART
cblr-13004	551	14	last	last	ADJ
cblr-13004	551	15	report	report	NOUN
cblr-13004	551	16	,	,	PUNCT
cblr-13004	551	17	the	the	DET
cblr-13004	551	18	company	company	NOUN
cblr-13004	551	19	had	have	AUX
cblr-13004	551	20	allocated	allocate	VERB
cblr-13004	551	21	$	$	SYM
cblr-13004	551	22	1.8	1.8	NUM
cblr-13004	551	23	billion	billion	NUM
cblr-13004	551	24	of	of	ADP
cblr-13004	551	25	the	the	DET
cblr-13004	551	26	proceeds	proceed	NOUN
cblr-13004	551	27	to	to	ADP
cblr-13004	551	28	“	"	PUNCT
cblr-13004	551	29	specific	specific	ADJ
cblr-13004	551	30	products	product	NOUN
cblr-13004	551	31	in	in	ADP
cblr-13004	551	32	our	our	PRON
cblr-13004	551	33	ev	ev	NOUN
cblr-13004	551	34	lineup	lineup	NOUN
cblr-13004	551	35	,	,	PUNCT
cblr-13004	551	36	”	"	PUNCT
cblr-13004	551	37	such	such	ADJ
cblr-13004	551	38	as	as	ADP
cblr-13004	551	39	the	the	DET
cblr-13004	551	40	f-150	f-150	PROPN
cblr-13004	551	41	lightning	lightning	PROPN
cblr-13004	551	42	and	and	CCONJ
cblr-13004	551	43	mustang	mustang	PROPN
cblr-13004	551	44	mach	mach	PROPN
cblr-13004	551	45	-	-	PUNCT
cblr-13004	551	46	e	e	NOUN
cblr-13004	551	47	,	,	PUNCT
cblr-13004	551	48	and	and	CCONJ
cblr-13004	551	49	$	$	SYM
cblr-13004	551	50	370	370	NUM
cblr-13004	551	51	million	million	NUM
cblr-13004	551	52	to	to	PART
cblr-13004	551	53	“	"	PUNCT
cblr-13004	551	54	cross	cross	VERB
cblr-13004	551	55	portfolio	portfolio	NOUN
cblr-13004	551	56	ev	ev	PROPN
cblr-13004	551	57	development	development	PROPN
cblr-13004	551	58	.	.	PUNCT
cblr-13004	552	1	”157	”157	PROPN
cblr-13004	552	2	kaiser	kaiser	PROPN
cblr-13004	552	3	foundation	foundation	PROPN
cblr-13004	552	4	hospitals	hospital	NOUN
cblr-13004	552	5	:	:	PUNCT
cblr-13004	552	6	$	$	SYM
cblr-13004	552	7	1.25	1.25	NUM
cblr-13004	552	8	billion	billion	NUM
cblr-13004	552	9	in	in	ADP
cblr-13004	552	10	june	june	PROPN
cblr-13004	552	11	2021	2021	NUM
cblr-13004	552	12	.	.	PUNCT
cblr-13004	553	1	kaiser	kaiser	PROPN
cblr-13004	553	2	states	state	VERB
cblr-13004	553	3	that	that	SCONJ
cblr-13004	553	4	as	as	ADP
cblr-13004	553	5	of	of	ADP
cblr-13004	553	6	december	december	PROPN
cblr-13004	553	7	31	31	NUM
cblr-13004	553	8	,	,	PUNCT
cblr-13004	553	9	2021	2021	NUM
cblr-13004	553	10	,	,	PUNCT
cblr-13004	553	11	it	it	PRON
cblr-13004	553	12	had	have	AUX
cblr-13004	553	13	allocated	allocate	VERB
cblr-13004	553	14	$	$	SYM
cblr-13004	553	15	892	892	NUM
cblr-13004	553	16	million	million	NUM
cblr-13004	553	17	of	of	ADP
cblr-13004	553	18	the	the	DET
cblr-13004	553	19	$	$	SYM
cblr-13004	553	20	1.25	1.25	NUM
cblr-13004	553	21	billion	billion	NUM
cblr-13004	553	22	to	to	ADP
cblr-13004	553	23	leed	leed	VERB
cblr-13004	553	24	certified	certify	VERB
cblr-13004	553	25	gold	gold	NOUN
cblr-13004	553	26	and	and	CCONJ
cblr-13004	553	27	platinum	platinum	NOUN
cblr-13004	553	28	buildings.158	buildings.158	PROPN
cblr-13004	553	29	lucid	lucid	PROPN
cblr-13004	553	30	group	group	PROPN
cblr-13004	553	31	inc	inc	PROPN
cblr-13004	553	32	.	.	PROPN
cblr-13004	553	33	:	:	PUNCT
cblr-13004	553	34	$	$	SYM
cblr-13004	553	35	2.0	2.0	NUM
cblr-13004	553	36	billion	billion	NUM
cblr-13004	553	37	in	in	ADP
cblr-13004	553	38	december	december	PROPN
cblr-13004	553	39	2021	2021	NUM
cblr-13004	553	40	.	.	PUNCT
cblr-13004	554	1	lucid	lucid	ADJ
cblr-13004	554	2	,	,	PUNCT
cblr-13004	554	3	an	an	DET
cblr-13004	554	4	electric	electric	ADJ
cblr-13004	554	5	-	-	PUNCT
cblr-13004	554	6	vehicle	vehicle	NOUN
cblr-13004	554	7	manufacturer	manufacturer	NOUN
cblr-13004	554	8	,	,	PUNCT
cblr-13004	554	9	states	state	VERB
cblr-13004	554	10	that	that	SCONJ
cblr-13004	554	11	as	as	ADP
cblr-13004	554	12	of	of	ADP
cblr-13004	554	13	december	december	PROPN
cblr-13004	554	14	13	13	NUM
cblr-13004	554	15	,	,	PUNCT
cblr-13004	554	16	154	154	NUM
cblr-13004	554	17	the	the	DET
cblr-13004	554	18	dollar	dollar	NOUN
cblr-13004	554	19	amounts	amount	NOUN
cblr-13004	554	20	and	and	CCONJ
cblr-13004	554	21	issue	issue	NOUN
cblr-13004	554	22	dates	date	NOUN
cblr-13004	554	23	are	be	AUX
cblr-13004	554	24	from	from	ADP
cblr-13004	554	25	the	the	DET
cblr-13004	554	26	bloomberg	bloomberg	PROPN
cblr-13004	554	27	financial	financial	PROPN
cblr-13004	554	28	information	information	PROPN
cblr-13004	554	29	service	service	NOUN
cblr-13004	554	30	.	.	PUNCT
cblr-13004	555	1	this	this	DET
cblr-13004	555	2	information	information	NOUN
cblr-13004	555	3	for	for	ADP
cblr-13004	555	4	all	all	DET
cblr-13004	555	5	usd	usd	NOUN
cblr-13004	555	6	-	-	PUNCT
cblr-13004	555	7	denominated	denominate	VERB
cblr-13004	555	8	u.s	u.s	PROPN
cblr-13004	555	9	.	.	PROPN
cblr-13004	555	10	corporate	corporate	ADJ
cblr-13004	555	11	green	green	ADJ
cblr-13004	555	12	bonds	bond	NOUN
cblr-13004	555	13	issued	issue	VERB
cblr-13004	555	14	during	during	ADP
cblr-13004	555	15	the	the	DET
cblr-13004	555	16	study	study	NOUN
cblr-13004	555	17	period	period	NOUN
cblr-13004	555	18	is	be	AUX
cblr-13004	555	19	presented	present	VERB
cblr-13004	555	20	in	in	ADP
cblr-13004	555	21	appendix	appendix	NOUN
cblr-13004	555	22	1	1	NUM
cblr-13004	555	23	.	.	SYM
cblr-13004	555	24	155	155	NUM
cblr-13004	555	25	bank	bank	PROPN
cblr-13004	555	26	of	of	ADP
cblr-13004	555	27	america	america	PROPN
cblr-13004	555	28	corp	corp	PROPN
cblr-13004	555	29	.	.	PROPN
cblr-13004	555	30	,	,	PUNCT
cblr-13004	555	31	green	green	ADJ
cblr-13004	555	32	and	and	CCONJ
cblr-13004	555	33	equality	equality	NOUN
cblr-13004	555	34	progress	progress	NOUN
cblr-13004	555	35	sustainability	sustainability	NOUN
cblr-13004	555	36	bond	bond	NOUN
cblr-13004	555	37	issuances	issuance	NOUN
cblr-13004	555	38	:	:	PUNCT
cblr-13004	555	39	use	use	NOUN
cblr-13004	555	40	of	of	ADP
cblr-13004	555	41	proceeds	proceed	NOUN
cblr-13004	555	42	attestation	attestation	NOUN
cblr-13004	555	43	and	and	CCONJ
cblr-13004	555	44	report	report	NOUN
cblr-13004	555	45	of	of	ADP
cblr-13004	555	46	independent	independent	ADJ
cblr-13004	555	47	accountants	accountant	NOUN
cblr-13004	555	48	4	4	NUM
cblr-13004	555	49	(	(	PUNCT
cblr-13004	555	50	2022	2022	NUM
cblr-13004	555	51	)	)	PUNCT
cblr-13004	555	52	.	.	PUNCT
cblr-13004	556	1	156	156	NUM
cblr-13004	556	2	citigroup	citigroup	PROPN
cblr-13004	556	3	inc	inc	PROPN
cblr-13004	556	4	.	.	PROPN
cblr-13004	556	5	,	,	PUNCT
cblr-13004	556	6	citi	citi	PROPN
cblr-13004	556	7	green	green	ADJ
cblr-13004	556	8	and	and	CCONJ
cblr-13004	556	9	social	social	ADJ
cblr-13004	556	10	bond	bond	NOUN
cblr-13004	556	11	report	report	NOUN
cblr-13004	556	12	13	13	NUM
cblr-13004	556	13	(	(	PUNCT
cblr-13004	556	14	dec	dec	PROPN
cblr-13004	556	15	.	.	PROPN
cblr-13004	556	16	2022	2022	NUM
cblr-13004	556	17	)	)	PUNCT
cblr-13004	556	18	.	.	PUNCT
cblr-13004	557	1	157	157	NUM
cblr-13004	557	2	see	see	VERB
cblr-13004	557	3	ford	ford	PROPN
cblr-13004	557	4	motor	motor	PROPN
cblr-13004	557	5	co.	co.	PROPN
cblr-13004	557	6	,	,	PUNCT
cblr-13004	557	7	supra	supra	PROPN
cblr-13004	557	8	note	note	PROPN
cblr-13004	557	9	153	153	NUM
cblr-13004	557	10	,	,	PUNCT
cblr-13004	557	11	at	at	ADP
cblr-13004	557	12	7	7	NUM
cblr-13004	557	13	.	.	SYM
cblr-13004	557	14	158	158	NUM
cblr-13004	557	15	kaiser	kaiser	PROPN
cblr-13004	557	16	foundation	foundation	PROPN
cblr-13004	557	17	hospitals	hospital	NOUN
cblr-13004	557	18	,	,	PUNCT
cblr-13004	557	19	2021	2021	NUM
cblr-13004	557	20	green	green	ADJ
cblr-13004	557	21	bonds	bond	NOUN
cblr-13004	557	22	:	:	PUNCT
cblr-13004	557	23	use	use	NOUN
cblr-13004	557	24	of	of	ADP
cblr-13004	557	25	proceeds	proceed	NOUN
cblr-13004	557	26	.	.	PUNCT
cblr-13004	558	1	no	no	INTJ
cblr-13004	558	2	.	.	NOUN
cblr-13004	558	3	1	1	NUM
cblr-13004	558	4	]	]	X
cblr-13004	558	5	green	green	ADJ
cblr-13004	558	6	bond	bond	NOUN
cblr-13004	558	7	reporting	report	VERB
cblr-13004	558	8	241	241	NUM
cblr-13004	558	9	2022	2022	NUM
cblr-13004	558	10	,	,	PUNCT
cblr-13004	558	11	it	it	PRON
cblr-13004	558	12	had	have	AUX
cblr-13004	558	13	used	use	VERB
cblr-13004	558	14	the	the	DET
cblr-13004	558	15	proceeds	proceed	NOUN
cblr-13004	558	16	on	on	ADP
cblr-13004	558	17	“	"	PUNCT
cblr-13004	558	18	capital	capital	NOUN
cblr-13004	558	19	expenditures	expenditure	NOUN
cblr-13004	558	20	,	,	PUNCT
cblr-13004	558	21	”	"	PUNCT
cblr-13004	558	22	“	"	PUNCT
cblr-13004	558	23	purchase	purchase	NOUN
cblr-13004	558	24	of	of	ADP
cblr-13004	558	25	inventory	inventory	NOUN
cblr-13004	558	26	,	,	PUNCT
cblr-13004	558	27	”	"	PUNCT
cblr-13004	558	28	and	and	CCONJ
cblr-13004	558	29	“	"	PUNCT
cblr-13004	558	30	r&d	r&d	NOUN
cblr-13004	558	31	expenditure	expenditure	NOUN
cblr-13004	558	32	.	.	PUNCT
cblr-13004	558	33	”159	”159	PUNCT
cblr-13004	559	1	the	the	DET
cblr-13004	559	2	nature	nature	NOUN
cblr-13004	559	3	conservancy	conservancy	NOUN
cblr-13004	559	4	:	:	PUNCT
cblr-13004	559	5	$	$	SYM
cblr-13004	559	6	350	350	NUM
cblr-13004	559	7	million	million	NUM
cblr-13004	559	8	in	in	ADP
cblr-13004	559	9	march	march	PROPN
cblr-13004	559	10	2022	2022	NUM
cblr-13004	559	11	.	.	PUNCT
cblr-13004	560	1	the	the	DET
cblr-13004	560	2	nature	nature	NOUN
cblr-13004	560	3	conservancy	conservancy	NOUN
cblr-13004	560	4	reports	report	VERB
cblr-13004	560	5	that	that	SCONJ
cblr-13004	560	6	as	as	ADP
cblr-13004	560	7	of	of	ADP
cblr-13004	560	8	february	february	PROPN
cblr-13004	560	9	2023	2023	NUM
cblr-13004	560	10	,	,	PUNCT
cblr-13004	560	11	it	it	PRON
cblr-13004	560	12	had	have	AUX
cblr-13004	560	13	allocated	allocate	VERB
cblr-13004	560	14	$	$	SYM
cblr-13004	560	15	145	145	NUM
cblr-13004	560	16	million	million	NUM
cblr-13004	560	17	of	of	ADP
cblr-13004	560	18	the	the	DET
cblr-13004	560	19	proceeds	proceed	NOUN
cblr-13004	560	20	to	to	ADP
cblr-13004	560	21	18	18	NUM
cblr-13004	560	22	projects	project	NOUN
cblr-13004	560	23	across	across	ADP
cblr-13004	560	24	in	in	ADP
cblr-13004	560	25	four	four	NUM
cblr-13004	560	26	categories	category	NOUN
cblr-13004	560	27	:	:	PUNCT
cblr-13004	560	28	environmentally	environmentally	ADV
cblr-13004	560	29	sustainable	sustainable	ADJ
cblr-13004	560	30	management	management	NOUN
cblr-13004	560	31	of	of	ADP
cblr-13004	560	32	living	live	VERB
cblr-13004	560	33	natural	natural	ADJ
cblr-13004	560	34	resources	resource	NOUN
cblr-13004	560	35	and	and	CCONJ
cblr-13004	560	36	land	land	NOUN
cblr-13004	560	37	use	use	NOUN
cblr-13004	560	38	,	,	PUNCT
cblr-13004	560	39	climate	climate	NOUN
cblr-13004	560	40	change	change	NOUN
cblr-13004	560	41	adaptation	adaptation	NOUN
cblr-13004	560	42	,	,	PUNCT
cblr-13004	560	43	sustainable	sustainable	ADJ
cblr-13004	560	44	water	water	NOUN
cblr-13004	560	45	and	and	CCONJ
cblr-13004	560	46	wastewater	wastewater	NOUN
cblr-13004	560	47	management	management	NOUN
cblr-13004	560	48	,	,	PUNCT
cblr-13004	560	49	and	and	CCONJ
cblr-13004	560	50	renewable	renewable	ADJ
cblr-13004	560	51	energy.160	energy.160	PROPN
cblr-13004	560	52	the	the	DET
cblr-13004	560	53	largest	large	ADJ
cblr-13004	560	54	expenditure	expenditure	NOUN
cblr-13004	560	55	was	be	AUX
cblr-13004	560	56	the	the	DET
cblr-13004	560	57	purchase	purchase	NOUN
cblr-13004	560	58	and	and	CCONJ
cblr-13004	560	59	management	management	NOUN
cblr-13004	560	60	of	of	ADP
cblr-13004	560	61	236,000	236,000	NUM
cblr-13004	560	62	acres	acre	NOUN
cblr-13004	560	63	in	in	ADP
cblr-13004	560	64	the	the	DET
cblr-13004	560	65	belize	belize	PROPN
cblr-13004	560	66	maya	maya	PROPN
cblr-13004	560	67	forest	forest	PROPN
cblr-13004	560	68	for	for	ADP
cblr-13004	560	69	$	$	SYM
cblr-13004	560	70	50	50	NUM
cblr-13004	560	71	million.161	million.161	ADP
cblr-13004	560	72	oberlin	oberlin	PROPN
cblr-13004	560	73	college	college	NOUN
cblr-13004	560	74	:	:	PUNCT
cblr-13004	560	75	$	$	SYM
cblr-13004	560	76	81	81	NUM
cblr-13004	560	77	million	million	NUM
cblr-13004	560	78	in	in	ADP
cblr-13004	560	79	july	july	PROPN
cblr-13004	560	80	2021	2021	NUM
cblr-13004	560	81	.	.	PUNCT
cblr-13004	561	1	according	accord	VERB
cblr-13004	561	2	to	to	ADP
cblr-13004	561	3	a	a	DET
cblr-13004	561	4	pre	pre	ADJ
cblr-13004	561	5	-	-	ADJ
cblr-13004	561	6	issuance	issuance	ADJ
cblr-13004	561	7	verification	verification	NOUN
cblr-13004	561	8	report	report	NOUN
cblr-13004	561	9	by	by	ADP
cblr-13004	561	10	kestrel	kestrel	NOUN
cblr-13004	561	11	verifiers	verifier	NOUN
cblr-13004	561	12	,	,	PUNCT
cblr-13004	561	13	oberlin	oberlin	PROPN
cblr-13004	561	14	planned	plan	VERB
cblr-13004	561	15	to	to	PART
cblr-13004	561	16	use	use	VERB
cblr-13004	561	17	the	the	DET
cblr-13004	561	18	funds	fund	NOUN
cblr-13004	561	19	for	for	ADP
cblr-13004	561	20	sustainable	sustainable	ADJ
cblr-13004	561	21	infrastructure	infrastructure	NOUN
cblr-13004	561	22	,	,	PUNCT
cblr-13004	561	23	including	include	VERB
cblr-13004	561	24	“	"	PUNCT
cblr-13004	561	25	energy	energy	NOUN
cblr-13004	561	26	conservation	conservation	NOUN
cblr-13004	561	27	measures	measure	NOUN
cblr-13004	561	28	,	,	PUNCT
cblr-13004	561	29	conversion	conversion	NOUN
cblr-13004	561	30	of	of	ADP
cblr-13004	561	31	the	the	DET
cblr-13004	561	32	campus	campus	NOUN
cblr-13004	561	33	steam	steam	NOUN
cblr-13004	561	34	system	system	NOUN
cblr-13004	561	35	to	to	ADP
cblr-13004	561	36	hot	hot	ADJ
cblr-13004	561	37	water	water	NOUN
cblr-13004	561	38	,	,	PUNCT
cblr-13004	561	39	and	and	CCONJ
cblr-13004	561	40	installation	installation	NOUN
cblr-13004	561	41	of	of	ADP
cblr-13004	561	42	a	a	DET
cblr-13004	561	43	geothermal	geothermal	ADJ
cblr-13004	561	44	heat	heat	NOUN
cblr-13004	561	45	pump	pump	NOUN
cblr-13004	561	46	.	.	PUNCT
cblr-13004	561	47	”162	”162	PUNCT
cblr-13004	562	1	as	as	ADP
cblr-13004	562	2	of	of	ADP
cblr-13004	562	3	the	the	DET
cblr-13004	562	4	close	close	NOUN
cblr-13004	562	5	of	of	ADP
cblr-13004	562	6	data	datum	NOUN
cblr-13004	562	7	collection	collection	NOUN
cblr-13004	562	8	for	for	ADP
cblr-13004	562	9	this	this	DET
cblr-13004	562	10	project	project	NOUN
cblr-13004	562	11	in	in	ADP
cblr-13004	562	12	early	early	ADJ
cblr-13004	562	13	august	august	PROPN
cblr-13004	562	14	2023	2023	NUM
cblr-13004	562	15	,	,	PUNCT
cblr-13004	562	16	the	the	DET
cblr-13004	562	17	author	author	NOUN
cblr-13004	562	18	was	be	AUX
cblr-13004	562	19	unable	unable	ADJ
cblr-13004	562	20	to	to	PART
cblr-13004	562	21	locate	locate	VERB
cblr-13004	562	22	reporting	reporting	NOUN
cblr-13004	562	23	on	on	ADP
cblr-13004	562	24	oberlin	oberlin	PROPN
cblr-13004	562	25	’s	’s	PART
cblr-13004	562	26	use	use	NOUN
cblr-13004	562	27	of	of	ADP
cblr-13004	562	28	proceeds	proceed	NOUN
cblr-13004	562	29	.	.	PUNCT
cblr-13004	563	1	pepsico	pepsico	PROPN
cblr-13004	563	2	inc	inc	PROPN
cblr-13004	563	3	.	.	PROPN
cblr-13004	563	4	:	:	PUNCT
cblr-13004	563	5	$	$	SYM
cblr-13004	563	6	1.0	1.0	NUM
cblr-13004	563	7	billion	billion	NUM
cblr-13004	563	8	in	in	ADP
cblr-13004	563	9	october	october	PROPN
cblr-13004	563	10	2019	2019	NUM
cblr-13004	563	11	.	.	PUNCT
cblr-13004	564	1	pepsico	pepsico	PROPN
cblr-13004	564	2	reports	report	VERB
cblr-13004	564	3	that	that	SCONJ
cblr-13004	564	4	it	it	PRON
cblr-13004	564	5	spent	spend	VERB
cblr-13004	564	6	the	the	DET
cblr-13004	564	7	proceeds	proceed	NOUN
cblr-13004	564	8	on	on	ADP
cblr-13004	564	9	“	"	PUNCT
cblr-13004	564	10	[	[	X
cblr-13004	564	11	s]ustainable	s]ustainable	ADJ
cblr-13004	564	12	plastics	plastic	NOUN
cblr-13004	564	13	and	and	CCONJ
cblr-13004	564	14	packaging	packaging	NOUN
cblr-13004	564	15	”	"	PUNCT
cblr-13004	564	16	(	(	PUNCT
cblr-13004	564	17	e.g.	e.g.	ADV
cblr-13004	564	18	,	,	PUNCT
cblr-13004	564	19	purchase	purchase	NOUN
cblr-13004	564	20	of	of	ADP
cblr-13004	564	21	recycled	recycle	VERB
cblr-13004	564	22	pet	pet	NOUN
cblr-13004	564	23	for	for	ADP
cblr-13004	564	24	use	use	NOUN
cblr-13004	564	25	in	in	ADP
cblr-13004	564	26	product	product	NOUN
cblr-13004	564	27	packaging	packaging	NOUN
cblr-13004	564	28	)	)	PUNCT
cblr-13004	564	29	,	,	PUNCT
cblr-13004	564	30	“	"	PUNCT
cblr-13004	564	31	decarbonization	decarbonization	NOUN
cblr-13004	564	32	of	of	ADP
cblr-13004	564	33	our	our	PRON
cblr-13004	564	34	operations	operation	NOUN
cblr-13004	564	35	and	and	CCONJ
cblr-13004	564	36	supply	supply	NOUN
cblr-13004	564	37	chain	chain	NOUN
cblr-13004	564	38	”	"	PUNCT
cblr-13004	564	39	(	(	PUNCT
cblr-13004	564	40	e.g.	e.g.	ADV
cblr-13004	564	41	,	,	PUNCT
cblr-13004	564	42	improving	improve	VERB
cblr-13004	564	43	energy	energy	NOUN
cblr-13004	564	44	efficiency	efficiency	NOUN
cblr-13004	564	45	of	of	ADP
cblr-13004	564	46	operations	operation	NOUN
cblr-13004	564	47	)	)	PUNCT
cblr-13004	564	48	,	,	PUNCT
cblr-13004	564	49	and	and	CCONJ
cblr-13004	564	50	“	"	PUNCT
cblr-13004	564	51	water	water	NOUN
cblr-13004	564	52	sustainability	sustainability	NOUN
cblr-13004	564	53	”	"	PUNCT
cblr-13004	564	54	(	(	PUNCT
cblr-13004	564	55	e.g.	e.g.	ADV
cblr-13004	564	56	,	,	PUNCT
cblr-13004	564	57	improving	improve	VERB
cblr-13004	564	58	water	water	NOUN
cblr-13004	564	59	-	-	PUNCT
cblr-13004	564	60	use	use	NOUN
cblr-13004	564	61	efficiency	efficiency	NOUN
cblr-13004	564	62	at	at	ADP
cblr-13004	564	63	pepsico	pepsico	PROPN
cblr-13004	564	64	locations).163	locations).163	PROPN
cblr-13004	564	65	verizon	verizon	PROPN
cblr-13004	564	66	communications	communications	PROPN
cblr-13004	564	67	inc	inc	PROPN
cblr-13004	564	68	.	.	PROPN
cblr-13004	564	69	:	:	PUNCT
cblr-13004	564	70	nearly	nearly	ADV
cblr-13004	564	71	$	$	SYM
cblr-13004	564	72	1.0	1.0	NUM
cblr-13004	564	73	billion	billion	NUM
cblr-13004	564	74	in	in	ADP
cblr-13004	564	75	each	each	PRON
cblr-13004	564	76	of	of	ADP
cblr-13004	564	77	september	september	PROPN
cblr-13004	564	78	2020	2020	NUM
cblr-13004	564	79	,	,	PUNCT
cblr-13004	564	80	september	september	PROPN
cblr-13004	564	81	2021	2021	NUM
cblr-13004	564	82	,	,	PUNCT
cblr-13004	564	83	and	and	CCONJ
cblr-13004	564	84	march	march	PROPN
cblr-13004	564	85	2022	2022	NUM
cblr-13004	564	86	.	.	PUNCT
cblr-13004	565	1	verizon	verizon	PROPN
cblr-13004	565	2	159	159	NUM
cblr-13004	565	3	lucid	lucid	PROPN
cblr-13004	565	4	group	group	PROPN
cblr-13004	565	5	inc	inc	PROPN
cblr-13004	565	6	.	.	PROPN
cblr-13004	565	7	,	,	PUNCT
cblr-13004	565	8	supra	supra	PROPN
cblr-13004	565	9	note	note	PROPN
cblr-13004	565	10	153	153	NUM
cblr-13004	565	11	,	,	PUNCT
cblr-13004	565	12	at	at	ADP
cblr-13004	565	13	2	2	NUM
cblr-13004	565	14	.	.	NOUN
cblr-13004	565	15	160	160	NUM
cblr-13004	565	16	nature	nature	NOUN
cblr-13004	565	17	conservancy	conservancy	NOUN
cblr-13004	565	18	,	,	PUNCT
cblr-13004	565	19	green	green	ADJ
cblr-13004	565	20	bonds	bond	NOUN
cblr-13004	565	21	2023	2023	NUM
cblr-13004	565	22	annual	annual	ADJ
cblr-13004	565	23	impact	impact	NOUN
cblr-13004	565	24	report	report	NOUN
cblr-13004	565	25	3–4	3–4	NUM
cblr-13004	565	26	(	(	PUNCT
cblr-13004	565	27	2023	2023	NUM
cblr-13004	565	28	)	)	PUNCT
cblr-13004	565	29	.	.	PUNCT
cblr-13004	566	1	161	161	NUM
cblr-13004	567	1	i	i	PRON
cblr-13004	567	2	d.	d.	PROPN
cblr-13004	567	3	at	at	ADP
cblr-13004	567	4	6	6	NUM
cblr-13004	567	5	,	,	PUNCT
cblr-13004	567	6	9	9	NUM
cblr-13004	567	7	.	.	SYM
cblr-13004	567	8	162	162	NUM
cblr-13004	567	9	kestrel	kestrel	NOUN
cblr-13004	567	10	verifiers	verifier	NOUN
cblr-13004	567	11	,	,	PUNCT
cblr-13004	567	12	oberlin	oberlin	PROPN
cblr-13004	567	13	college	college	NOUN
cblr-13004	567	14	taxable	taxable	ADJ
cblr-13004	567	15	bonds	bond	NOUN
cblr-13004	567	16	series	series	NOUN
cblr-13004	567	17	2021a	2021a	PROPN
cblr-13004	567	18	verifier	verifier	PROPN
cblr-13004	567	19	’s	’s	PART
cblr-13004	567	20	report	report	NOUN
cblr-13004	567	21	summary	summary	VERB
cblr-13004	567	22	1–2	1–2	PRON
cblr-13004	567	23	(	(	PUNCT
cblr-13004	567	24	2021	2021	NUM
cblr-13004	567	25	)	)	PUNCT
cblr-13004	567	26	.	.	PUNCT
cblr-13004	568	1	163	163	NUM
cblr-13004	568	2	pepsico	pepsico	PROPN
cblr-13004	568	3	,	,	PUNCT
cblr-13004	568	4	supra	supra	PROPN
cblr-13004	568	5	note	note	PROPN
cblr-13004	568	6	152	152	NUM
cblr-13004	568	7	,	,	PUNCT
cblr-13004	568	8	at	at	ADP
cblr-13004	568	9	6–7	6–7	NUM
cblr-13004	568	10	.	.	NOUN
cblr-13004	568	11	242	242	NUM
cblr-13004	568	12	columbia	columbia	PROPN
cblr-13004	568	13	business	business	NOUN
cblr-13004	568	14	law	law	PROPN
cblr-13004	568	15	review	review	NOUN
cblr-13004	568	16	[	[	X
cblr-13004	568	17	vol	vol	NOUN
cblr-13004	568	18	.	.	NOUN
cblr-13004	568	19	2024	2024	NUM
cblr-13004	568	20	reports	report	NOUN
cblr-13004	568	21	that	that	SCONJ
cblr-13004	568	22	it	it	PRON
cblr-13004	568	23	allocated	allocate	VERB
cblr-13004	568	24	the	the	DET
cblr-13004	568	25	proceeds	proceed	NOUN
cblr-13004	568	26	of	of	ADP
cblr-13004	568	27	each	each	DET
cblr-13004	568	28	bond	bond	NOUN
cblr-13004	568	29	to	to	ADP
cblr-13004	568	30	virtual	virtual	ADJ
cblr-13004	568	31	power	power	NOUN
cblr-13004	568	32	purchase	purchase	NOUN
cblr-13004	568	33	agreements	agreement	NOUN
cblr-13004	568	34	for	for	ADP
cblr-13004	568	35	renewable	renewable	ADJ
cblr-13004	568	36	energy.164	energy.164	NOUN
cblr-13004	568	37	iv	iv	NOUN
cblr-13004	568	38	.	.	PUNCT
cblr-13004	569	1	post	post	ADJ
cblr-13004	569	2	-	-	ADJ
cblr-13004	569	3	issuance	issuance	ADJ
cblr-13004	569	4	reporting	reporting	NOUN
cblr-13004	569	5	in	in	ADP
cblr-13004	569	6	the	the	DET
cblr-13004	569	7	u.s	u.s	PROPN
cblr-13004	569	8	.	.	PROPN
cblr-13004	569	9	market	market	NOUN
cblr-13004	569	10	the	the	DET
cblr-13004	569	11	author	author	NOUN
cblr-13004	569	12	has	have	AUX
cblr-13004	569	13	attempted	attempt	VERB
cblr-13004	569	14	to	to	PART
cblr-13004	569	15	locate	locate	VERB
cblr-13004	569	16	and	and	CCONJ
cblr-13004	569	17	gather	gather	VERB
cblr-13004	569	18	information	information	NOUN
cblr-13004	569	19	on	on	ADP
cblr-13004	569	20	all	all	DET
cblr-13004	569	21	post	post	ADJ
cblr-13004	569	22	-	-	ADJ
cblr-13004	569	23	issuance	issuance	ADJ
cblr-13004	569	24	reporting	reporting	NOUN
cblr-13004	569	25	on	on	ADP
cblr-13004	569	26	the	the	DET
cblr-13004	569	27	u.s	u.s	PROPN
cblr-13004	569	28	.	.	PROPN
cblr-13004	569	29	green	green	ADJ
cblr-13004	569	30	bonds	bond	NOUN
cblr-13004	569	31	issued	issue	VERB
cblr-13004	569	32	during	during	ADP
cblr-13004	569	33	the	the	DET
cblr-13004	569	34	period	period	NOUN
cblr-13004	569	35	of	of	ADP
cblr-13004	569	36	this	this	DET
cblr-13004	569	37	study	study	NOUN
cblr-13004	569	38	.	.	PUNCT
cblr-13004	570	1	bloomberg	bloomberg	PROPN
cblr-13004	570	2	reports	report	VERB
cblr-13004	570	3	that	that	SCONJ
cblr-13004	570	4	65	65	NUM
cblr-13004	570	5	%	%	NOUN
cblr-13004	570	6	of	of	ADP
cblr-13004	570	7	such	such	ADJ
cblr-13004	570	8	bonds	bond	NOUN
cblr-13004	570	9	by	by	ADP
cblr-13004	570	10	issue	issue	NOUN
cblr-13004	570	11	count	count	NOUN
cblr-13004	570	12	and	and	CCONJ
cblr-13004	570	13	69	69	NUM
cblr-13004	570	14	%	%	NOUN
cblr-13004	570	15	by	by	ADP
cblr-13004	570	16	dollar	dollar	NOUN
cblr-13004	570	17	volume	volume	NOUN
cblr-13004	570	18	have	have	VERB
cblr-13004	570	19	some	some	DET
cblr-13004	570	20	type	type	NOUN
cblr-13004	570	21	of	of	ADP
cblr-13004	570	22	post	post	ADJ
cblr-13004	570	23	-	-	ADJ
cblr-13004	570	24	issuance	issuance	ADJ
cblr-13004	570	25	reporting.165	reporting.165	NOUN
cblr-13004	570	26	however	however	ADV
cblr-13004	570	27	,	,	PUNCT
cblr-13004	570	28	bloomberg	bloomberg	PROPN
cblr-13004	570	29	turned	turn	VERB
cblr-13004	570	30	out	out	ADP
cblr-13004	570	31	to	to	PART
cblr-13004	570	32	be	be	AUX
cblr-13004	570	33	significantly	significantly	ADV
cblr-13004	570	34	incomplete	incomplete	ADJ
cblr-13004	570	35	in	in	ADP
cblr-13004	570	36	this	this	DET
cblr-13004	570	37	respect	respect	NOUN
cblr-13004	570	38	.	.	PUNCT
cblr-13004	571	1	thus	thus	ADV
cblr-13004	571	2	,	,	PUNCT
cblr-13004	571	3	the	the	DET
cblr-13004	571	4	research	research	NOUN
cblr-13004	571	5	team	team	NOUN
cblr-13004	571	6	supplemented	supplement	VERB
cblr-13004	571	7	bloomberg	bloomberg	PROPN
cblr-13004	571	8	with	with	ADP
cblr-13004	571	9	web	web	NOUN
cblr-13004	571	10	searches	search	NOUN
cblr-13004	571	11	and	and	CCONJ
cblr-13004	571	12	hand	hand	NOUN
cblr-13004	571	13	-	-	PUNCT
cblr-13004	571	14	collected	collect	VERB
cblr-13004	571	15	a	a	DET
cblr-13004	571	16	number	number	NOUN
cblr-13004	571	17	of	of	ADP
cblr-13004	571	18	post	post	ADJ
cblr-13004	571	19	-	-	ADJ
cblr-13004	571	20	issuance	issuance	ADJ
cblr-13004	571	21	reports	report	NOUN
cblr-13004	571	22	that	that	PRON
cblr-13004	571	23	did	do	AUX
cblr-13004	571	24	not	not	PART
cblr-13004	571	25	appear	appear	VERB
cblr-13004	571	26	on	on	ADP
cblr-13004	571	27	bloomberg	bloomberg	PROPN
cblr-13004	571	28	.	.	PUNCT
cblr-13004	572	1	taking	take	VERB
cblr-13004	572	2	bloomberg	bloomberg	PROPN
cblr-13004	572	3	and	and	CCONJ
cblr-13004	572	4	the	the	DET
cblr-13004	572	5	web	web	NOUN
cblr-13004	572	6	together	together	ADV
cblr-13004	572	7	,	,	PUNCT
cblr-13004	572	8	the	the	DET
cblr-13004	572	9	team	team	NOUN
cblr-13004	572	10	found	find	VERB
cblr-13004	572	11	some	some	DET
cblr-13004	572	12	sort	sort	NOUN
cblr-13004	572	13	of	of	ADP
cblr-13004	572	14	post	post	ADJ
cblr-13004	572	15	-	-	ADJ
cblr-13004	572	16	issuance	issuance	ADJ
cblr-13004	572	17	reporting	reporting	NOUN
cblr-13004	572	18	for	for	ADP
cblr-13004	572	19	91	91	NUM
cblr-13004	572	20	%	%	NOUN
cblr-13004	572	21	of	of	ADP
cblr-13004	572	22	us	us	PROPN
cblr-13004	572	23	green	green	ADJ
cblr-13004	572	24	bond	bond	NOUN
cblr-13004	572	25	issues	issue	NOUN
cblr-13004	572	26	over	over	ADP
cblr-13004	572	27	the	the	DET
cblr-13004	572	28	period	period	NOUN
cblr-13004	572	29	of	of	ADP
cblr-13004	572	30	the	the	DET
cblr-13004	572	31	study	study	NOUN
cblr-13004	572	32	,	,	PUNCT
cblr-13004	572	33	representing	represent	VERB
cblr-13004	572	34	94	94	NUM
cblr-13004	572	35	%	%	NOUN
cblr-13004	572	36	of	of	ADP
cblr-13004	572	37	the	the	DET
cblr-13004	572	38	dollar	dollar	NOUN
cblr-13004	572	39	value	value	NOUN
cblr-13004	572	40	issued.166	issued.166	ADJ
cblr-13004	572	41	post	post	ADJ
cblr-13004	572	42	-	-	ADJ
cblr-13004	572	43	issuance	issuance	ADJ
cblr-13004	572	44	reporting	reporting	NOUN
cblr-13004	572	45	can	can	AUX
cblr-13004	572	46	be	be	AUX
cblr-13004	572	47	divided	divide	VERB
cblr-13004	572	48	into	into	ADP
cblr-13004	572	49	two	two	NUM
cblr-13004	572	50	types	type	NOUN
cblr-13004	572	51	:	:	PUNCT
cblr-13004	572	52	allocation	allocation	NOUN
cblr-13004	572	53	reporting	reporting	NOUN
cblr-13004	572	54	and	and	CCONJ
cblr-13004	572	55	impact	impact	NOUN
cblr-13004	572	56	reporting	reporting	NOUN
cblr-13004	572	57	.	.	PUNCT
cblr-13004	573	1	allocation	allocation	NOUN
cblr-13004	573	2	reporting	reporting	NOUN
cblr-13004	573	3	involves	involve	VERB
cblr-13004	573	4	reporting	report	VERB
cblr-13004	573	5	that	that	SCONJ
cblr-13004	573	6	the	the	DET
cblr-13004	573	7	proceeds	proceed	NOUN
cblr-13004	573	8	of	of	ADP
cblr-13004	573	9	the	the	DET
cblr-13004	573	10	bond	bond	NOUN
cblr-13004	573	11	issue	issue	NOUN
cblr-13004	573	12	were	be	AUX
cblr-13004	573	13	in	in	ADP
cblr-13004	573	14	fact	fact	NOUN
cblr-13004	573	15	invested	invest	VERB
cblr-13004	573	16	in	in	ADP
cblr-13004	573	17	the	the	DET
cblr-13004	573	18	“	"	PUNCT
cblr-13004	573	19	green	green	ADJ
cblr-13004	573	20	”	"	PUNCT
cblr-13004	573	21	manner	manner	NOUN
cblr-13004	573	22	described	describe	VERB
cblr-13004	573	23	at	at	ADP
cblr-13004	573	24	issuance	issuance	NOUN
cblr-13004	573	25	.	.	PUNCT
cblr-13004	574	1	impact	impact	NOUN
cblr-13004	574	2	reporting	reporting	NOUN
cblr-13004	574	3	involves	involve	VERB
cblr-13004	574	4	attempting	attempt	VERB
cblr-13004	574	5	to	to	PART
cblr-13004	574	6	specify	specify	VERB
cblr-13004	574	7	the	the	DET
cblr-13004	574	8	environmental	environmental	ADJ
cblr-13004	574	9	benefits	benefit	NOUN
cblr-13004	574	10	of	of	ADP
cblr-13004	574	11	the	the	DET
cblr-13004	574	12	investment	investment	NOUN
cblr-13004	574	13	.	.	PUNCT
cblr-13004	575	1	impact	impact	NOUN
cblr-13004	575	2	reporting	reporting	NOUN
cblr-13004	575	3	can	can	AUX
cblr-13004	575	4	take	take	VERB
cblr-13004	575	5	the	the	DET
cblr-13004	575	6	form	form	NOUN
cblr-13004	575	7	of	of	ADP
cblr-13004	575	8	stating	state	VERB
cblr-13004	575	9	tons	ton	NOUN
cblr-13004	575	10	of	of	ADP
cblr-13004	575	11	greenhouse	greenhouse	NOUN
cblr-13004	575	12	gas	gas	NOUN
cblr-13004	575	13	production	production	NOUN
cblr-13004	575	14	avoided	avoid	VERB
cblr-13004	575	15	,	,	PUNCT
cblr-13004	575	16	stating	state	VERB
cblr-13004	575	17	the	the	DET
cblr-13004	575	18	green	green	ADJ
cblr-13004	575	19	qualities	quality	NOUN
cblr-13004	575	20	of	of	ADP
cblr-13004	575	21	assets	asset	NOUN
cblr-13004	575	22	constructed	construct	VERB
cblr-13004	575	23	or	or	CCONJ
cblr-13004	575	24	164	164	NUM
cblr-13004	575	25	verizon	verizon	PROPN
cblr-13004	575	26	commc’ns	commc’ns	PROPN
cblr-13004	575	27	inc	inc	PROPN
cblr-13004	575	28	.	.	PROPN
cblr-13004	575	29	,	,	PUNCT
cblr-13004	575	30	green	green	ADJ
cblr-13004	575	31	bond	bond	NOUN
cblr-13004	575	32	impact	impact	NOUN
cblr-13004	575	33	report	report	NOUN
cblr-13004	575	34	february	february	PROPN
cblr-13004	575	35	2023	2023	NUM
cblr-13004	575	36	1	1	NUM
cblr-13004	575	37	,	,	PUNCT
cblr-13004	575	38	5	5	NUM
cblr-13004	575	39	,	,	PUNCT
cblr-13004	575	40	7	7	NUM
cblr-13004	575	41	(	(	PUNCT
cblr-13004	575	42	2023	2023	NUM
cblr-13004	575	43	)	)	PUNCT
cblr-13004	575	44	;	;	PUNCT
cblr-13004	576	1	verizon	verizon	PROPN
cblr-13004	576	2	commc’ns	commc’ns	PROPN
cblr-13004	576	3	inc	inc	PROPN
cblr-13004	576	4	.	.	PROPN
cblr-13004	576	5	,	,	PUNCT
cblr-13004	576	6	green	green	ADJ
cblr-13004	576	7	bond	bond	NOUN
cblr-13004	576	8	impact	impact	NOUN
cblr-13004	576	9	report	report	NOUN
cblr-13004	576	10	february	february	PROPN
cblr-13004	576	11	2022	2022	NUM
cblr-13004	576	12	8	8	NUM
cblr-13004	576	13	(	(	PUNCT
cblr-13004	576	14	2022	2022	NUM
cblr-13004	576	15	)	)	PUNCT
cblr-13004	576	16	;	;	PUNCT
cblr-13004	576	17	verizon	verizon	PROPN
cblr-13004	576	18	commc’ns	commc’ns	PROPN
cblr-13004	576	19	inc	inc	PROPN
cblr-13004	576	20	.	.	PROPN
cblr-13004	576	21	,	,	PUNCT
cblr-13004	576	22	green	green	ADJ
cblr-13004	576	23	bond	bond	NOUN
cblr-13004	576	24	impact	impact	NOUN
cblr-13004	576	25	report	report	NOUN
cblr-13004	576	26	august	august	PROPN
cblr-13004	576	27	2021	2021	NUM
cblr-13004	576	28	3–4	3–4	NUM
cblr-13004	576	29	(	(	PUNCT
cblr-13004	576	30	2021	2021	NUM
cblr-13004	576	31	)	)	PUNCT
cblr-13004	576	32	.	.	PUNCT
cblr-13004	577	1	165	165	NUM
cblr-13004	577	2	calculation	calculation	NOUN
cblr-13004	577	3	based	base	VERB
cblr-13004	577	4	on	on	ADP
cblr-13004	577	5	bloomberg	bloomberg	PROPN
cblr-13004	577	6	data	datum	NOUN
cblr-13004	577	7	.	.	PUNCT
cblr-13004	578	1	john	john	PROPN
cblr-13004	578	2	patrick	patrick	PROPN
cblr-13004	578	3	hunt	hunt	PROPN
cblr-13004	578	4	,	,	PUNCT
cblr-13004	578	5	workpapers	workpaper	NOUN
cblr-13004	578	6	for	for	ADP
cblr-13004	578	7	cblr	cblr	NOUN
cblr-13004	578	8	–	–	PUNCT
cblr-13004	578	9	all	all	DET
cblr-13004	578	10	fields	field	NOUN
cblr-13004	578	11	(	(	PUNCT
cblr-13004	578	12	2024	2024	NUM
cblr-13004	578	13	)	)	PUNCT
cblr-13004	578	14	(	(	PUNCT
cblr-13004	578	15	on	on	ADP
cblr-13004	578	16	file	file	NOUN
cblr-13004	578	17	with	with	ADP
cblr-13004	578	18	the	the	DET
cblr-13004	578	19	columbia	columbia	PROPN
cblr-13004	578	20	business	business	PROPN
cblr-13004	578	21	law	law	PROPN
cblr-13004	578	22	review	review	PROPN
cblr-13004	578	23	)	)	PUNCT
cblr-13004	578	24	.	.	PUNCT
cblr-13004	579	1	166	166	NUM
cblr-13004	579	2	calculation	calculation	NOUN
cblr-13004	579	3	based	base	VERB
cblr-13004	579	4	on	on	ADP
cblr-13004	579	5	bloomberg	bloomberg	PROPN
cblr-13004	579	6	data	datum	NOUN
cblr-13004	579	7	.	.	PUNCT
cblr-13004	580	1	john	john	PROPN
cblr-13004	580	2	patrick	patrick	PROPN
cblr-13004	580	3	hunt	hunt	PROPN
cblr-13004	580	4	,	,	PUNCT
cblr-13004	580	5	workpapers	workpaper	NOUN
cblr-13004	580	6	for	for	ADP
cblr-13004	580	7	cblr	cblr	NOUN
cblr-13004	580	8	–	–	PUNCT
cblr-13004	580	9	regression	regression	NOUN
cblr-13004	580	10	fields	field	NOUN
cblr-13004	580	11	(	(	PUNCT
cblr-13004	580	12	2024	2024	NUM
cblr-13004	580	13	)	)	PUNCT
cblr-13004	580	14	(	(	PUNCT
cblr-13004	580	15	on	on	ADP
cblr-13004	580	16	file	file	NOUN
cblr-13004	580	17	with	with	ADP
cblr-13004	580	18	the	the	DET
cblr-13004	580	19	columbia	columbia	PROPN
cblr-13004	580	20	business	business	PROPN
cblr-13004	580	21	law	law	PROPN
cblr-13004	580	22	review	review	PROPN
cblr-13004	580	23	)	)	PUNCT
cblr-13004	580	24	.	.	PUNCT
cblr-13004	581	1	no	no	INTJ
cblr-13004	581	2	.	.	NOUN
cblr-13004	581	3	1	1	NUM
cblr-13004	581	4	]	]	X
cblr-13004	581	5	green	green	ADJ
cblr-13004	581	6	bond	bond	NOUN
cblr-13004	581	7	reporting	report	VERB
cblr-13004	581	8	243	243	NUM
cblr-13004	581	9	acquired	acquire	VERB
cblr-13004	581	10	with	with	ADP
cblr-13004	581	11	bond	bond	NOUN
cblr-13004	581	12	proceeds	proceed	NOUN
cblr-13004	581	13	(	(	PUNCT
cblr-13004	581	14	such	such	ADJ
cblr-13004	581	15	as	as	ADP
cblr-13004	581	16	green	green	ADJ
cblr-13004	581	17	buildings	building	NOUN
cblr-13004	581	18	or	or	CCONJ
cblr-13004	581	19	solar	solar	ADJ
cblr-13004	581	20	electricity	electricity	NOUN
cblr-13004	581	21	generation	generation	NOUN
cblr-13004	581	22	facilities	facility	NOUN
cblr-13004	581	23	)	)	PUNCT
cblr-13004	581	24	,	,	PUNCT
cblr-13004	581	25	or	or	CCONJ
cblr-13004	581	26	other	other	ADJ
cblr-13004	581	27	forms.167	forms.167	NOUN
cblr-13004	581	28	the	the	DET
cblr-13004	581	29	icma	icma	NOUN
cblr-13004	581	30	green	green	ADJ
cblr-13004	581	31	bond	bond	NOUN
cblr-13004	581	32	principles	principle	NOUN
cblr-13004	581	33	call	call	VERB
cblr-13004	581	34	on	on	ADP
cblr-13004	581	35	issuers	issuer	NOUN
cblr-13004	581	36	to	to	PART
cblr-13004	581	37	report	report	VERB
cblr-13004	581	38	the	the	DET
cblr-13004	581	39	“	"	PUNCT
cblr-13004	581	40	expected	expect	VERB
cblr-13004	581	41	impact	impact	NOUN
cblr-13004	581	42	”	"	PUNCT
cblr-13004	581	43	of	of	ADP
cblr-13004	581	44	projects	project	NOUN
cblr-13004	581	45	financed	finance	VERB
cblr-13004	581	46	by	by	ADP
cblr-13004	581	47	green	green	ADJ
cblr-13004	581	48	bonds,168	bonds,168	PROPN
cblr-13004	581	49	but	but	CCONJ
cblr-13004	581	50	environmental	environmental	ADJ
cblr-13004	581	51	impact	impact	NOUN
cblr-13004	581	52	does	do	AUX
cblr-13004	581	53	not	not	PART
cblr-13004	581	54	define	define	VERB
cblr-13004	581	55	a	a	DET
cblr-13004	581	56	green	green	ADJ
cblr-13004	581	57	bond	bond	NOUN
cblr-13004	581	58	under	under	ADP
cblr-13004	581	59	the	the	DET
cblr-13004	581	60	gbp	gbp	NOUN
cblr-13004	581	61	.	.	PUNCT
cblr-13004	582	1	instead	instead	ADV
cblr-13004	582	2	,	,	PUNCT
cblr-13004	582	3	the	the	DET
cblr-13004	582	4	defining	define	VERB
cblr-13004	582	5	feature	feature	NOUN
cblr-13004	582	6	is	be	AUX
cblr-13004	582	7	the	the	DET
cblr-13004	582	8	use	use	NOUN
cblr-13004	582	9	of	of	ADP
cblr-13004	582	10	proceeds	proceed	NOUN
cblr-13004	582	11	for	for	ADP
cblr-13004	582	12	green	green	ADJ
cblr-13004	582	13	purposes.169	purposes.169	NOUN
cblr-13004	582	14	this	this	DET
cblr-13004	582	15	study	study	NOUN
cblr-13004	582	16	therefore	therefore	ADV
cblr-13004	582	17	focuses	focus	VERB
cblr-13004	582	18	on	on	ADP
cblr-13004	582	19	use	use	NOUN
cblr-13004	582	20	of	of	ADP
cblr-13004	582	21	proceeds	proceed	NOUN
cblr-13004	582	22	reporting	report	VERB
cblr-13004	582	23	rather	rather	ADV
cblr-13004	582	24	than	than	ADP
cblr-13004	582	25	on	on	ADP
cblr-13004	582	26	impact	impact	NOUN
cblr-13004	582	27	reporting	reporting	NOUN
cblr-13004	582	28	.	.	PUNCT
cblr-13004	583	1	a.	a.	NOUN
cblr-13004	583	2	the	the	DET
cblr-13004	583	3	state	state	NOUN
cblr-13004	583	4	of	of	ADP
cblr-13004	583	5	green	green	ADJ
cblr-13004	583	6	-	-	PUNCT
cblr-13004	583	7	bond	bond	NOUN
cblr-13004	583	8	post	post	ADJ
cblr-13004	583	9	-	-	ADJ
cblr-13004	583	10	issuance	issuance	ADJ
cblr-13004	583	11	reporting	reporting	NOUN
cblr-13004	583	12	quality	quality	NOUN
cblr-13004	583	13	this	this	DET
cblr-13004	583	14	article	article	NOUN
cblr-13004	583	15	discusses	discuss	VERB
cblr-13004	583	16	two	two	NUM
cblr-13004	583	17	aspects	aspect	NOUN
cblr-13004	583	18	of	of	ADP
cblr-13004	583	19	allocation	allocation	NOUN
cblr-13004	583	20	reporting	report	VERB
cblr-13004	583	21	quality	quality	NOUN
cblr-13004	583	22	.	.	PUNCT
cblr-13004	584	1	the	the	DET
cblr-13004	584	2	first	first	ADJ
cblr-13004	584	3	measure	measure	NOUN
cblr-13004	584	4	is	be	AUX
cblr-13004	584	5	attestation	attestation	NOUN
cblr-13004	584	6	:	:	PUNCT
cblr-13004	584	7	whether	whether	SCONJ
cblr-13004	584	8	a	a	DET
cblr-13004	584	9	thirdparty	thirdparty	NOUN
cblr-13004	584	10	attests	attest	VERB
cblr-13004	584	11	to	to	ADP
cblr-13004	584	12	the	the	DET
cblr-13004	584	13	allocation	allocation	NOUN
cblr-13004	584	14	that	that	PRON
cblr-13004	584	15	the	the	DET
cblr-13004	584	16	issuer	issuer	NOUN
cblr-13004	584	17	claims	claim	VERB
cblr-13004	584	18	,	,	PUNCT
cblr-13004	584	19	and	and	CCONJ
cblr-13004	584	20	if	if	SCONJ
cblr-13004	584	21	so	so	SCONJ
cblr-13004	584	22	in	in	ADP
cblr-13004	584	23	what	what	DET
cblr-13004	584	24	level	level	NOUN
cblr-13004	584	25	of	of	ADP
cblr-13004	584	26	detail	detail	NOUN
cblr-13004	584	27	.	.	PUNCT
cblr-13004	585	1	this	this	PRON
cblr-13004	585	2	is	be	AUX
cblr-13004	585	3	a	a	DET
cblr-13004	585	4	measure	measure	NOUN
cblr-13004	585	5	of	of	ADP
cblr-13004	585	6	reporting	report	VERB
cblr-13004	585	7	quality	quality	NOUN
cblr-13004	585	8	because	because	SCONJ
cblr-13004	585	9	it	it	PRON
cblr-13004	585	10	should	should	AUX
cblr-13004	585	11	reflect	reflect	VERB
cblr-13004	585	12	some	some	DET
cblr-13004	585	13	degree	degree	NOUN
cblr-13004	585	14	of	of	ADP
cblr-13004	585	15	checking	check	VERB
cblr-13004	585	16	by	by	ADP
cblr-13004	585	17	a	a	DET
cblr-13004	585	18	party	party	NOUN
cblr-13004	585	19	with	with	ADP
cblr-13004	585	20	some	some	DET
cblr-13004	585	21	degree	degree	NOUN
cblr-13004	585	22	of	of	ADP
cblr-13004	585	23	independence	independence	NOUN
cblr-13004	585	24	.	.	PUNCT
cblr-13004	586	1	the	the	DET
cblr-13004	586	2	second	second	ADJ
cblr-13004	586	3	measure	measure	NOUN
cblr-13004	586	4	is	be	AUX
cblr-13004	586	5	the	the	DET
cblr-13004	586	6	level	level	NOUN
cblr-13004	586	7	of	of	ADP
cblr-13004	586	8	detail	detail	NOUN
cblr-13004	586	9	at	at	ADP
cblr-13004	586	10	which	which	PRON
cblr-13004	586	11	the	the	DET
cblr-13004	586	12	issuer	issuer	NOUN
cblr-13004	586	13	itself	itself	PRON
cblr-13004	586	14	reports	report	VERB
cblr-13004	586	15	its	its	PRON
cblr-13004	586	16	allocation	allocation	NOUN
cblr-13004	586	17	.	.	PUNCT
cblr-13004	587	1	this	this	PRON
cblr-13004	587	2	is	be	AUX
cblr-13004	587	3	a	a	DET
cblr-13004	587	4	measure	measure	NOUN
cblr-13004	587	5	of	of	ADP
cblr-13004	587	6	reporting	report	VERB
cblr-13004	587	7	quality	quality	NOUN
cblr-13004	587	8	because	because	SCONJ
cblr-13004	587	9	more	more	ADV
cblr-13004	587	10	detailed	detailed	ADJ
cblr-13004	587	11	reporting	reporting	NOUN
cblr-13004	587	12	may	may	AUX
cblr-13004	587	13	reasonably	reasonably	ADV
cblr-13004	587	14	be	be	AUX
cblr-13004	587	15	considered	consider	VERB
cblr-13004	587	16	more	more	ADV
cblr-13004	587	17	testable	testable	ADJ
cblr-13004	587	18	and	and	CCONJ
cblr-13004	587	19	therefore	therefore	ADV
cblr-13004	587	20	more	more	ADV
cblr-13004	587	21	credible	credible	ADJ
cblr-13004	587	22	.	.	PUNCT
cblr-13004	588	1	1	1	X
cblr-13004	588	2	.	.	X
cblr-13004	588	3	attestations	attestation	NOUN
cblr-13004	588	4	when	when	SCONJ
cblr-13004	588	5	a	a	DET
cblr-13004	588	6	company	company	NOUN
cblr-13004	588	7	reports	report	VERB
cblr-13004	588	8	on	on	ADP
cblr-13004	588	9	its	its	PRON
cblr-13004	588	10	use	use	NOUN
cblr-13004	588	11	of	of	ADP
cblr-13004	588	12	green	green	ADJ
cblr-13004	588	13	-	-	PUNCT
cblr-13004	588	14	bond	bond	NOUN
cblr-13004	588	15	proceeds	proceed	NOUN
cblr-13004	588	16	,	,	PUNCT
cblr-13004	588	17	the	the	DET
cblr-13004	588	18	report	report	NOUN
cblr-13004	588	19	may	may	AUX
cblr-13004	588	20	or	or	CCONJ
cblr-13004	588	21	may	may	AUX
cblr-13004	588	22	not	not	PART
cblr-13004	588	23	be	be	AUX
cblr-13004	588	24	attested	attest	VERB
cblr-13004	588	25	by	by	ADP
cblr-13004	588	26	a	a	DET
cblr-13004	588	27	third	third	ADJ
cblr-13004	588	28	party	party	NOUN
cblr-13004	588	29	.	.	PUNCT
cblr-13004	589	1	typically	typically	ADV
cblr-13004	589	2	,	,	PUNCT
cblr-13004	589	3	third	third	ADJ
cblr-13004	589	4	-	-	PUNCT
cblr-13004	589	5	party	party	NOUN
cblr-13004	589	6	attestation	attestation	NOUN
cblr-13004	589	7	takes	take	VERB
cblr-13004	589	8	the	the	DET
cblr-13004	589	9	form	form	NOUN
cblr-13004	589	10	of	of	ADP
cblr-13004	589	11	a	a	DET
cblr-13004	589	12	letter	letter	NOUN
cblr-13004	589	13	to	to	ADP
cblr-13004	589	14	the	the	DET
cblr-13004	589	15	issuer	issuer	NOUN
cblr-13004	589	16	’s	’s	PART
cblr-13004	589	17	management	management	NOUN
cblr-13004	589	18	stating	state	VERB
cblr-13004	589	19	that	that	SCONJ
cblr-13004	589	20	in	in	ADP
cblr-13004	589	21	the	the	DET
cblr-13004	589	22	third	third	ADJ
cblr-13004	589	23	party	party	NOUN
cblr-13004	589	24	’s	’s	PART
cblr-13004	589	25	opinion	opinion	NOUN
cblr-13004	589	26	,	,	PUNCT
cblr-13004	589	27	management	management	NOUN
cblr-13004	589	28	’s	’s	PART
cblr-13004	589	29	assertion	assertion	NOUN
cblr-13004	589	30	about	about	ADP
cblr-13004	589	31	the	the	DET
cblr-13004	589	32	use	use	NOUN
cblr-13004	589	33	of	of	ADP
cblr-13004	589	34	bond	bond	NOUN
cblr-13004	589	35	proceeds	proceed	NOUN
cblr-13004	589	36	is	be	AUX
cblr-13004	589	37	“	"	PUNCT
cblr-13004	589	38	fairly	fairly	ADV
cblr-13004	589	39	stated	state	VERB
cblr-13004	589	40	,	,	PUNCT
cblr-13004	589	41	in	in	ADP
cblr-13004	589	42	all	all	DET
cblr-13004	589	43	material	material	NOUN
cblr-13004	589	44	respects	respect	NOUN
cblr-13004	589	45	.	.	PUNCT
cblr-13004	590	1	”170	”170	PUNCT
cblr-13004	590	2	for	for	SCONJ
cblr-13004	590	3	each	each	DET
cblr-13004	590	4	green	green	ADJ
cblr-13004	590	5	bond	bond	PROPN
cblr-13004	590	6	167	167	NUM
cblr-13004	590	7	see	see	VERB
cblr-13004	590	8	generally	generally	ADV
cblr-13004	590	9	2023	2023	NUM
cblr-13004	590	10	impact	impact	NOUN
cblr-13004	590	11	reporting	reporting	NOUN
cblr-13004	590	12	framework	framework	NOUN
cblr-13004	590	13	,	,	PUNCT
cblr-13004	590	14	supra	supra	PROPN
cblr-13004	590	15	note	note	NOUN
cblr-13004	590	16	124	124	NUM
cblr-13004	590	17	,	,	PUNCT
cblr-13004	590	18	at	at	ADP
cblr-13004	590	19	8–9	8–9	NUM
cblr-13004	590	20	,	,	PUNCT
cblr-13004	590	21	11	11	NUM
cblr-13004	590	22	,	,	PUNCT
cblr-13004	590	23	27–28	27–28	NUM
cblr-13004	590	24	(	(	PUNCT
cblr-13004	590	25	describing	describe	VERB
cblr-13004	590	26	various	various	ADJ
cblr-13004	590	27	types	type	NOUN
cblr-13004	590	28	of	of	ADP
cblr-13004	590	29	impact	impact	NOUN
cblr-13004	590	30	reporting	reporting	NOUN
cblr-13004	590	31	)	)	PUNCT
cblr-13004	590	32	.	.	PUNCT
cblr-13004	591	1	168	168	NUM
cblr-13004	591	2	2021	2021	NUM
cblr-13004	591	3	green	green	ADJ
cblr-13004	591	4	bond	bond	NOUN
cblr-13004	591	5	principles	principle	NOUN
cblr-13004	591	6	,	,	PUNCT
cblr-13004	591	7	supra	supra	PROPN
cblr-13004	591	8	note	note	NOUN
cblr-13004	591	9	1	1	NUM
cblr-13004	591	10	,	,	PUNCT
cblr-13004	591	11	at	at	ADP
cblr-13004	591	12	6	6	NUM
cblr-13004	591	13	.	.	NOUN
cblr-13004	591	14	169	169	NUM
cblr-13004	592	1	i	i	PRON
cblr-13004	592	2	d.	d.	PROPN
cblr-13004	592	3	at	at	ADP
cblr-13004	592	4	4	4	NUM
cblr-13004	592	5	.	.	NOUN
cblr-13004	592	6	170	170	NUM
cblr-13004	592	7	see	see	VERB
cblr-13004	592	8	,	,	PUNCT
cblr-13004	592	9	e.g.	e.g.	ADV
cblr-13004	592	10	,	,	PUNCT
cblr-13004	592	11	duke	duke	PROPN
cblr-13004	592	12	realty	realty	PROPN
cblr-13004	592	13	,	,	PUNCT
cblr-13004	592	14	green	green	ADJ
cblr-13004	592	15	bond	bond	NOUN
cblr-13004	592	16	allocation	allocation	NOUN
cblr-13004	592	17	report	report	NOUN
cblr-13004	592	18	3	3	NUM
cblr-13004	592	19	(	(	PUNCT
cblr-13004	592	20	2022	2022	NUM
cblr-13004	592	21	)	)	PUNCT
cblr-13004	592	22	(	(	PUNCT
cblr-13004	592	23	reporting	report	VERB
cblr-13004	592	24	opinion	opinion	NOUN
cblr-13004	592	25	of	of	ADP
cblr-13004	592	26	accounting	accounting	NOUN
cblr-13004	592	27	firm	firm	PROPN
cblr-13004	592	28	kpmg	kpmg	PROPN
cblr-13004	592	29	in	in	ADP
cblr-13004	592	30	the	the	DET
cblr-13004	592	31	form	form	NOUN
cblr-13004	592	32	discussed	discuss	VERB
cblr-13004	592	33	in	in	ADP
cblr-13004	592	34	the	the	DET
cblr-13004	592	35	text	text	NOUN
cblr-13004	592	36	)	)	PUNCT
cblr-13004	592	37	.	.	PUNCT
cblr-13004	593	1	244	244	NUM
cblr-13004	593	2	columbia	columbia	PROPN
cblr-13004	593	3	business	business	NOUN
cblr-13004	593	4	law	law	PROPN
cblr-13004	593	5	review	review	NOUN
cblr-13004	593	6	[	[	X
cblr-13004	593	7	vol	vol	NOUN
cblr-13004	593	8	.	.	NOUN
cblr-13004	593	9	2024	2024	NUM
cblr-13004	593	10	in	in	ADP
cblr-13004	593	11	the	the	DET
cblr-13004	593	12	dataset	dataset	NOUN
cblr-13004	593	13	,	,	PUNCT
cblr-13004	593	14	the	the	DET
cblr-13004	593	15	research	research	NOUN
cblr-13004	593	16	team	team	NOUN
cblr-13004	593	17	coded	code	VERB
cblr-13004	593	18	whether	whether	SCONJ
cblr-13004	593	19	the	the	DET
cblr-13004	593	20	bond	bond	NOUN
cblr-13004	593	21	was	be	AUX
cblr-13004	593	22	attested	attest	VERB
cblr-13004	593	23	and	and	CCONJ
cblr-13004	593	24	,	,	PUNCT
cblr-13004	593	25	if	if	SCONJ
cblr-13004	593	26	so	so	ADV
cblr-13004	593	27	,	,	PUNCT
cblr-13004	593	28	at	at	ADP
cblr-13004	593	29	what	what	DET
cblr-13004	593	30	level	level	NOUN
cblr-13004	593	31	of	of	ADP
cblr-13004	593	32	detail	detail	NOUN
cblr-13004	593	33	the	the	DET
cblr-13004	593	34	attestation	attestation	NOUN
cblr-13004	593	35	operated	operate	VERB
cblr-13004	593	36	.	.	PUNCT
cblr-13004	594	1	a	a	DET
cblr-13004	594	2	total	total	NOUN
cblr-13004	594	3	of	of	ADP
cblr-13004	594	4	103	103	NUM
cblr-13004	594	5	green	green	ADJ
cblr-13004	594	6	-	-	PUNCT
cblr-13004	594	7	bond	bond	NOUN
cblr-13004	594	8	issuances	issuance	NOUN
cblr-13004	594	9	with	with	ADP
cblr-13004	594	10	a	a	DET
cblr-13004	594	11	total	total	ADJ
cblr-13004	594	12	amount	amount	NOUN
cblr-13004	594	13	issued	issue	VERB
cblr-13004	594	14	of	of	ADP
cblr-13004	594	15	$	$	SYM
cblr-13004	594	16	65.3	65.3	NUM
cblr-13004	594	17	billion	billion	NUM
cblr-13004	594	18	,	,	PUNCT
cblr-13004	594	19	representing	represent	VERB
cblr-13004	594	20	66	66	NUM
cblr-13004	594	21	%	%	NOUN
cblr-13004	594	22	of	of	ADP
cblr-13004	594	23	all	all	DET
cblr-13004	594	24	green	green	ADJ
cblr-13004	594	25	-	-	PUNCT
cblr-13004	594	26	bond	bond	NOUN
cblr-13004	594	27	issues	issue	NOUN
cblr-13004	594	28	and	and	CCONJ
cblr-13004	594	29	72	72	NUM
cblr-13004	594	30	%	%	NOUN
cblr-13004	594	31	of	of	ADP
cblr-13004	594	32	the	the	DET
cblr-13004	594	33	total	total	ADJ
cblr-13004	594	34	dollar	dollar	NOUN
cblr-13004	594	35	amount	amount	NOUN
cblr-13004	594	36	issued	issue	VERB
cblr-13004	594	37	,	,	PUNCT
cblr-13004	594	38	had	have	VERB
cblr-13004	594	39	thirdparty	thirdparty	NOUN
cblr-13004	594	40	-	-	PUNCT
cblr-13004	594	41	attested	attest	VERB
cblr-13004	594	42	allocation	allocation	NOUN
cblr-13004	594	43	reporting.171	reporting.171	NOUN
cblr-13004	594	44	of	of	ADP
cblr-13004	594	45	bonds	bond	NOUN
cblr-13004	594	46	that	that	PRON
cblr-13004	594	47	had	have	VERB
cblr-13004	594	48	postissuance	postissuance	NOUN
cblr-13004	594	49	reporting	reporting	NOUN
cblr-13004	594	50	,	,	PUNCT
cblr-13004	594	51	73	73	NUM
cblr-13004	594	52	%	%	NOUN
cblr-13004	594	53	were	be	AUX
cblr-13004	594	54	attested	attest	VERB
cblr-13004	594	55	;	;	PUNCT
cblr-13004	594	56	those	those	DET
cblr-13004	594	57	bonds	bond	NOUN
cblr-13004	594	58	make	make	VERB
cblr-13004	594	59	up	up	ADP
cblr-13004	594	60	76	76	NUM
cblr-13004	594	61	%	%	NOUN
cblr-13004	594	62	of	of	ADP
cblr-13004	594	63	the	the	DET
cblr-13004	594	64	total	total	ADJ
cblr-13004	594	65	dollar	dollar	NOUN
cblr-13004	594	66	amount	amount	NOUN
cblr-13004	594	67	issued.172	issued.172	VERB
cblr-13004	594	68	the	the	DET
cblr-13004	594	69	post	post	ADJ
cblr-13004	594	70	-	-	ADJ
cblr-13004	594	71	issuance	issuance	ADJ
cblr-13004	594	72	attestation	attestation	NOUN
cblr-13004	594	73	this	this	DET
cblr-13004	594	74	paper	paper	NOUN
cblr-13004	594	75	addresses	address	NOUN
cblr-13004	594	76	is	be	AUX
cblr-13004	594	77	provided	provide	VERB
cblr-13004	594	78	,	,	PUNCT
cblr-13004	594	79	by	by	ADP
cblr-13004	594	80	and	and	CCONJ
cblr-13004	594	81	large	large	ADJ
cblr-13004	594	82	,	,	PUNCT
cblr-13004	594	83	by	by	ADP
cblr-13004	594	84	firms	firm	NOUN
cblr-13004	594	85	that	that	PRON
cblr-13004	594	86	are	be	AUX
cblr-13004	594	87	different	different	ADJ
cblr-13004	594	88	from	from	ADP
cblr-13004	594	89	the	the	DET
cblr-13004	594	90	ones	one	NOUN
cblr-13004	594	91	that	that	PRON
cblr-13004	594	92	provide	provide	VERB
cblr-13004	594	93	pre	pre	ADJ
cblr-13004	594	94	-	-	ADJ
cblr-13004	594	95	issuance	issuance	ADJ
cblr-13004	594	96	verification	verification	NOUN
cblr-13004	594	97	.	.	PUNCT
cblr-13004	595	1	as	as	SCONJ
cblr-13004	595	2	discussed	discuss	VERB
cblr-13004	595	3	above	above	ADV
cblr-13004	595	4	,	,	PUNCT
cblr-13004	595	5	bloomberg	bloomberg	PROPN
cblr-13004	595	6	data	datum	NOUN
cblr-13004	595	7	indicates	indicate	VERB
cblr-13004	595	8	that	that	SCONJ
cblr-13004	595	9	in	in	ADP
cblr-13004	595	10	the	the	DET
cblr-13004	595	11	us	us	PROPN
cblr-13004	595	12	,	,	PUNCT
cblr-13004	595	13	specialized	specialized	ADJ
cblr-13004	595	14	esg	esg	PROPN
cblr-13004	595	15	-	-	PUNCT
cblr-13004	595	16	centered	center	VERB
cblr-13004	595	17	firms	firm	NOUN
cblr-13004	595	18	(	(	PUNCT
cblr-13004	595	19	usually	usually	ADV
cblr-13004	595	20	sustainalytics	sustainalytic	VERB
cblr-13004	595	21	)	)	PUNCT
cblr-13004	595	22	provide	provide	VERB
cblr-13004	595	23	almost	almost	ADV
cblr-13004	595	24	all	all	DET
cblr-13004	595	25	pre	pre	ADJ
cblr-13004	595	26	-	-	ADJ
cblr-13004	595	27	issuance	issuance	ADJ
cblr-13004	595	28	verification	verification	NOUN
cblr-13004	595	29	.	.	PUNCT
cblr-13004	596	1	post	post	ADJ
cblr-13004	596	2	-	-	ADJ
cblr-13004	596	3	issuance	issuance	ADJ
cblr-13004	596	4	allocation	allocation	NOUN
cblr-13004	596	5	review	review	NOUN
cblr-13004	596	6	,	,	PUNCT
cblr-13004	596	7	however	however	ADV
cblr-13004	596	8	,	,	PUNCT
cblr-13004	596	9	is	be	AUX
cblr-13004	596	10	typically	typically	ADV
cblr-13004	596	11	provided	provide	VERB
cblr-13004	596	12	by	by	ADP
cblr-13004	596	13	an	an	DET
cblr-13004	596	14	accounting	accounting	NOUN
cblr-13004	596	15	firm	firm	NOUN
cblr-13004	596	16	.	.	PUNCT
cblr-13004	597	1	the	the	DET
cblr-13004	597	2	following	follow	VERB
cblr-13004	597	3	table	table	NOUN
cblr-13004	597	4	presents	present	VERB
cblr-13004	597	5	market	market	NOUN
cblr-13004	597	6	-	-	PUNCT
cblr-13004	597	7	share	share	NOUN
cblr-13004	597	8	data	datum	NOUN
cblr-13004	597	9	for	for	ADP
cblr-13004	597	10	the	the	DET
cblr-13004	597	11	103	103	NUM
cblr-13004	597	12	green	green	ADJ
cblr-13004	597	13	-	-	PUNCT
cblr-13004	597	14	bond	bond	NOUN
cblr-13004	597	15	issuances	issuance	NOUN
cblr-13004	597	16	with	with	ADP
cblr-13004	597	17	post	post	ADJ
cblr-13004	597	18	-	-	ADJ
cblr-13004	597	19	issuance	issuance	ADJ
cblr-13004	597	20	third	third	ADJ
cblr-13004	597	21	-	-	PUNCT
cblr-13004	597	22	party	party	NOUN
cblr-13004	597	23	attestation.173	attestation.173	PROPN
cblr-13004	597	24	table	table	NOUN
cblr-13004	597	25	1	1	NUM
cblr-13004	597	26	:	:	PUNCT
cblr-13004	597	27	market	market	NOUN
cblr-13004	597	28	shares	share	NOUN
cblr-13004	597	29	of	of	ADP
cblr-13004	597	30	attestation	attestation	NOUN
cblr-13004	597	31	providers	provider	NOUN
cblr-13004	597	32	reviewer	reviewer	VERB
cblr-13004	597	33	number	number	NOUN
cblr-13004	597	34	of	of	ADP
cblr-13004	597	35	issues	issue	NOUN
cblr-13004	597	36	reviewed	review	VERB
cblr-13004	597	37	share	share	NOUN
cblr-13004	597	38	by	by	ADP
cblr-13004	597	39	number	number	NOUN
cblr-13004	597	40	of	of	ADP
cblr-13004	597	41	issues	issue	NOUN
cblr-13004	597	42	reviewed	review	VERB
cblr-13004	597	43	dollar	dollar	NOUN
cblr-13004	597	44	volume	volume	NOUN
cblr-13004	597	45	of	of	ADP
cblr-13004	597	46	issues	issue	NOUN
cblr-13004	597	47	reviewed	review	VERB
cblr-13004	597	48	(	(	PUNCT
cblr-13004	597	49	$	$	SYM
cblr-13004	597	50	billions	billion	NOUN
cblr-13004	597	51	)	)	PUNCT
cblr-13004	597	52	share	share	NOUN
cblr-13004	597	53	by	by	ADP
cblr-13004	597	54	dollar	dollar	NOUN
cblr-13004	597	55	volume	volume	NOUN
cblr-13004	597	56	of	of	ADP
cblr-13004	597	57	issues	issue	NOUN
cblr-13004	597	58	pwc	pwc	VERB
cblr-13004	597	59	31	31	NUM
cblr-13004	597	60	30.1	30.1	NUM
cblr-13004	597	61	%	%	NOUN
cblr-13004	597	62	22.8	22.8	NUM
cblr-13004	597	63	34.8	34.8	NUM
cblr-13004	597	64	%	%	NOUN
cblr-13004	597	65	deloitte	deloitte	NOUN
cblr-13004	597	66	29	29	NUM
cblr-13004	597	67	28.2	28.2	NUM
cblr-13004	597	68	%	%	NOUN
cblr-13004	597	69	14.9	14.9	NUM
cblr-13004	597	70	22.8	22.8	NUM
cblr-13004	597	71	%	%	NOUN
cblr-13004	597	72	ey	ey	PRON
cblr-13004	597	73	21	21	NUM
cblr-13004	597	74	20.4	20.4	NUM
cblr-13004	597	75	%	%	NOUN
cblr-13004	597	76	14.1	14.1	NUM
cblr-13004	597	77	21.5	21.5	NUM
cblr-13004	597	78	%	%	NOUN
cblr-13004	597	79	kpmg	kpmg	PROPN
cblr-13004	597	80	13	13	NUM
cblr-13004	597	81	12.6	12.6	NUM
cblr-13004	597	82	%	%	NOUN
cblr-13004	597	83	7.6	7.6	NUM
cblr-13004	597	84	11.6	11.6	NUM
cblr-13004	597	85	%	%	NOUN
cblr-13004	597	86	171	171	NUM
cblr-13004	597	87	calculation	calculation	NOUN
cblr-13004	597	88	based	base	VERB
cblr-13004	597	89	on	on	ADP
cblr-13004	597	90	bloomberg	bloomberg	PROPN
cblr-13004	597	91	data	datum	NOUN
cblr-13004	597	92	.	.	PUNCT
cblr-13004	598	1	john	john	PROPN
cblr-13004	598	2	patrick	patrick	PROPN
cblr-13004	598	3	hunt	hunt	PROPN
cblr-13004	598	4	,	,	PUNCT
cblr-13004	598	5	workpapers	workpaper	NOUN
cblr-13004	598	6	for	for	ADP
cblr-13004	598	7	cblr	cblr	NOUN
cblr-13004	598	8	–	–	PUNCT
cblr-13004	598	9	regression	regression	NOUN
cblr-13004	598	10	fields	field	NOUN
cblr-13004	598	11	(	(	PUNCT
cblr-13004	598	12	2024	2024	NUM
cblr-13004	598	13	)	)	PUNCT
cblr-13004	598	14	(	(	PUNCT
cblr-13004	598	15	on	on	ADP
cblr-13004	598	16	file	file	NOUN
cblr-13004	598	17	with	with	ADP
cblr-13004	598	18	the	the	DET
cblr-13004	598	19	columbia	columbia	PROPN
cblr-13004	598	20	business	business	PROPN
cblr-13004	598	21	law	law	PROPN
cblr-13004	598	22	review	review	PROPN
cblr-13004	598	23	)	)	PUNCT
cblr-13004	598	24	.	.	PUNCT
cblr-13004	599	1	172	172	NUM
cblr-13004	599	2	calculation	calculation	NOUN
cblr-13004	599	3	based	base	VERB
cblr-13004	599	4	on	on	ADP
cblr-13004	599	5	bloomberg	bloomberg	PROPN
cblr-13004	599	6	data	datum	NOUN
cblr-13004	599	7	.	.	PUNCT
cblr-13004	600	1	see	see	VERB
cblr-13004	600	2	i	i	PRON
cblr-13004	600	3	d.	d.	PROPN
cblr-13004	600	4	173	173	NUM
cblr-13004	600	5	the	the	DET
cblr-13004	600	6	values	value	NOUN
cblr-13004	600	7	in	in	ADP
cblr-13004	600	8	the	the	DET
cblr-13004	600	9	table	table	NOUN
cblr-13004	600	10	are	be	AUX
cblr-13004	600	11	calculations	calculation	NOUN
cblr-13004	600	12	based	base	VERB
cblr-13004	600	13	on	on	ADP
cblr-13004	600	14	bloomberg	bloomberg	PROPN
cblr-13004	600	15	data	datum	NOUN
cblr-13004	600	16	.	.	PUNCT
cblr-13004	601	1	john	john	PROPN
cblr-13004	601	2	patrick	patrick	PROPN
cblr-13004	601	3	hunt	hunt	PROPN
cblr-13004	601	4	,	,	PUNCT
cblr-13004	601	5	workpapers	workpaper	NOUN
cblr-13004	601	6	for	for	ADP
cblr-13004	601	7	cblr	cblr	NOUN
cblr-13004	601	8	–	–	PUNCT
cblr-13004	601	9	regression	regression	NOUN
cblr-13004	601	10	fields	field	NOUN
cblr-13004	601	11	(	(	PUNCT
cblr-13004	601	12	2024	2024	NUM
cblr-13004	601	13	)	)	PUNCT
cblr-13004	601	14	(	(	PUNCT
cblr-13004	601	15	on	on	ADP
cblr-13004	601	16	file	file	NOUN
cblr-13004	601	17	with	with	ADP
cblr-13004	601	18	the	the	DET
cblr-13004	601	19	columbia	columbia	PROPN
cblr-13004	601	20	business	business	PROPN
cblr-13004	601	21	law	law	PROPN
cblr-13004	601	22	review	review	PROPN
cblr-13004	601	23	)	)	PUNCT
cblr-13004	601	24	.	.	PUNCT
cblr-13004	602	1	no	no	INTJ
cblr-13004	602	2	.	.	NOUN
cblr-13004	602	3	1	1	NUM
cblr-13004	602	4	]	]	X
cblr-13004	602	5	green	green	ADJ
cblr-13004	602	6	bond	bond	NOUN
cblr-13004	602	7	reporting	report	VERB
cblr-13004	602	8	245	245	NUM
cblr-13004	602	9	grant	grant	NOUN
cblr-13004	602	10	thornton	thornton	PROPN
cblr-13004	602	11	2	2	NUM
cblr-13004	602	12	1.9	1.9	NUM
cblr-13004	602	13	%	%	NOUN
cblr-13004	602	14	2.4	2.4	NUM
cblr-13004	602	15	3.7	3.7	NUM
cblr-13004	602	16	%	%	NOUN
cblr-13004	602	17	sustainalytics	sustainalytic	NOUN
cblr-13004	602	18	2	2	NUM
cblr-13004	602	19	1.9	1.9	NUM
cblr-13004	602	20	%	%	NOUN
cblr-13004	602	21	1.0	1.0	NUM
cblr-13004	602	22	1.5	1.5	NUM
cblr-13004	602	23	%	%	NOUN
cblr-13004	602	24	cventure	cventure	NOUN
cblr-13004	602	25	2	2	NUM
cblr-13004	602	26	1.9	1.9	NUM
cblr-13004	602	27	%	%	NOUN
cblr-13004	602	28	1.0	1.0	NUM
cblr-13004	602	29	1.5	1.5	NUM
cblr-13004	602	30	%	%	NOUN
cblr-13004	602	31	moss	moss	NOUN
cblr-13004	602	32	adams	adam	NOUN
cblr-13004	602	33	1	1	NUM
cblr-13004	602	34	1.0	1.0	NUM
cblr-13004	602	35	%	%	NOUN
cblr-13004	602	36	1.0	1.0	NUM
cblr-13004	602	37	1.5	1.5	NUM
cblr-13004	602	38	%	%	NOUN
cblr-13004	602	39	weaver	weaver	NOUN
cblr-13004	602	40	&	&	CCONJ
cblr-13004	602	41	tidwell	tidwell	PROPN
cblr-13004	602	42	1	1	NUM
cblr-13004	602	43	1.0	1.0	NUM
cblr-13004	602	44	%	%	NOUN
cblr-13004	602	45	0.4	0.4	NUM
cblr-13004	602	46	0.6	0.6	NUM
cblr-13004	602	47	%	%	NOUN
cblr-13004	602	48	frazier	frazier	PROPN
cblr-13004	602	49	&	&	CCONJ
cblr-13004	602	50	deeter	deeter	PROPN
cblr-13004	602	51	1	1	NUM
cblr-13004	602	52	1.0	1.0	NUM
cblr-13004	602	53	%	%	NOUN
cblr-13004	602	54	0.3	0.3	NUM
cblr-13004	602	55	0.5	0.5	NUM
cblr-13004	602	56	%	%	NOUN
cblr-13004	602	57	the	the	DET
cblr-13004	602	58	attestations	attestation	NOUN
cblr-13004	602	59	were	be	AUX
cblr-13004	602	60	reviewed	review	VERB
cblr-13004	602	61	to	to	PART
cblr-13004	602	62	determine	determine	VERB
cblr-13004	602	63	both	both	PRON
cblr-13004	602	64	the	the	DET
cblr-13004	602	65	level	level	NOUN
cblr-13004	602	66	of	of	ADP
cblr-13004	602	67	assurance	assurance	NOUN
cblr-13004	602	68	provided	provide	VERB
cblr-13004	602	69	and	and	CCONJ
cblr-13004	602	70	the	the	DET
cblr-13004	602	71	specificity	specificity	NOUN
cblr-13004	602	72	of	of	ADP
cblr-13004	602	73	what	what	PRON
cblr-13004	602	74	management	management	NOUN
cblr-13004	602	75	asserted	assert	VERB
cblr-13004	602	76	and	and	CCONJ
cblr-13004	602	77	the	the	DET
cblr-13004	602	78	reviewer	reviewer	NOUN
cblr-13004	602	79	attested	attest	VERB
cblr-13004	602	80	.	.	PUNCT
cblr-13004	603	1	the	the	DET
cblr-13004	603	2	latter	latter	ADJ
cblr-13004	603	3	is	be	AUX
cblr-13004	603	4	different	different	ADJ
cblr-13004	603	5	from	from	ADP
cblr-13004	603	6	the	the	DET
cblr-13004	603	7	level	level	NOUN
cblr-13004	603	8	of	of	ADP
cblr-13004	603	9	detail	detail	NOUN
cblr-13004	603	10	in	in	ADP
cblr-13004	603	11	management	management	NOUN
cblr-13004	603	12	’s	’s	PART
cblr-13004	603	13	allocation	allocation	NOUN
cblr-13004	603	14	reporting	reporting	NOUN
cblr-13004	603	15	,	,	PUNCT
cblr-13004	603	16	discussed	discuss	VERB
cblr-13004	603	17	in	in	ADP
cblr-13004	603	18	the	the	DET
cblr-13004	603	19	next	next	ADJ
cblr-13004	603	20	section	section	NOUN
cblr-13004	603	21	,	,	PUNCT
cblr-13004	603	22	because	because	SCONJ
cblr-13004	603	23	issuers	issuer	NOUN
cblr-13004	603	24	sometimes	sometimes	ADV
cblr-13004	603	25	make	make	VERB
cblr-13004	603	26	claims	claim	NOUN
cblr-13004	603	27	about	about	ADP
cblr-13004	603	28	allocation	allocation	NOUN
cblr-13004	603	29	that	that	PRON
cblr-13004	603	30	are	be	AUX
cblr-13004	603	31	not	not	PART
cblr-13004	603	32	covered	cover	VERB
cblr-13004	603	33	by	by	ADP
cblr-13004	603	34	management	management	NOUN
cblr-13004	603	35	’s	’s	PART
cblr-13004	603	36	formal	formal	ADJ
cblr-13004	603	37	assertion	assertion	NOUN
cblr-13004	603	38	and	and	CCONJ
cblr-13004	603	39	the	the	DET
cblr-13004	603	40	reviewers	reviewer	NOUN
cblr-13004	603	41	’	'	PUNCT
cblr-13004	603	42	attestation.174	attestation.174	VERB
cblr-13004	603	43	first	first	ADV
cblr-13004	603	44	,	,	PUNCT
cblr-13004	603	45	consider	consider	VERB
cblr-13004	603	46	the	the	DET
cblr-13004	603	47	level	level	NOUN
cblr-13004	603	48	of	of	ADP
cblr-13004	603	49	assurance	assurance	NOUN
cblr-13004	603	50	provided	provide	VERB
cblr-13004	603	51	.	.	PUNCT
cblr-13004	604	1	under	under	ADP
cblr-13004	604	2	standards	standard	NOUN
cblr-13004	604	3	developed	develop	VERB
cblr-13004	604	4	by	by	ADP
cblr-13004	604	5	the	the	DET
cblr-13004	604	6	american	american	PROPN
cblr-13004	604	7	institute	institute	PROPN
cblr-13004	604	8	of	of	ADP
cblr-13004	604	9	certified	certify	VERB
cblr-13004	604	10	public	public	ADJ
cblr-13004	604	11	accountants	accountant	NOUN
cblr-13004	604	12	(	(	PUNCT
cblr-13004	604	13	aicpa	aicpa	PROPN
cblr-13004	604	14	)	)	PUNCT
cblr-13004	604	15	,	,	PUNCT
cblr-13004	604	16	an	an	DET
cblr-13004	604	17	accounting	accounting	NOUN
cblr-13004	604	18	group	group	NOUN
cblr-13004	604	19	,	,	PUNCT
cblr-13004	604	20	and	and	CCONJ
cblr-13004	604	21	adopted	adopt	VERB
cblr-13004	604	22	by	by	ADP
cblr-13004	604	23	the	the	DET
cblr-13004	604	24	public	public	ADJ
cblr-13004	604	25	company	company	NOUN
cblr-13004	604	26	accounting	accounting	NOUN
cblr-13004	604	27	oversight	oversight	NOUN
cblr-13004	604	28	board	board	NOUN
cblr-13004	604	29	(	(	PUNCT
cblr-13004	604	30	pcaob	pcaob	NOUN
cblr-13004	604	31	)	)	PUNCT
cblr-13004	604	32	,	,	PUNCT
cblr-13004	604	33	the	the	DET
cblr-13004	604	34	regulator	regulator	NOUN
cblr-13004	604	35	of	of	ADP
cblr-13004	604	36	the	the	DET
cblr-13004	604	37	us	us	PROPN
cblr-13004	604	38	auditing	auditing	NOUN
cblr-13004	604	39	industry,175	industry,175	PROPN
cblr-13004	604	40	there	there	PRON
cblr-13004	604	41	are	be	VERB
cblr-13004	604	42	two	two	NUM
cblr-13004	604	43	levels	level	NOUN
cblr-13004	604	44	of	of	ADP
cblr-13004	604	45	attestation	attestation	NOUN
cblr-13004	604	46	:	:	PUNCT
cblr-13004	604	47	“	"	PUNCT
cblr-13004	604	48	examination	examination	NOUN
cblr-13004	604	49	”	"	PUNCT
cblr-13004	604	50	and	and	CCONJ
cblr-13004	604	51	“	"	PUNCT
cblr-13004	604	52	review	review	NOUN
cblr-13004	604	53	.	.	PUNCT
cblr-13004	604	54	”176	”176	PUNCT
cblr-13004	605	1	an	an	DET
cblr-13004	605	2	examination	examination	NOUN
cblr-13004	605	3	is	be	AUX
cblr-13004	605	4	“	"	PUNCT
cblr-13004	605	5	designed	design	VERB
cblr-13004	605	6	to	to	PART
cblr-13004	605	7	provide	provide	VERB
cblr-13004	605	8	a	a	DET
cblr-13004	605	9	high	high	ADJ
cblr-13004	605	10	level	level	NOUN
cblr-13004	605	11	of	of	ADP
cblr-13004	605	12	assurance	assurance	NOUN
cblr-13004	605	13	.	.	PUNCT
cblr-13004	606	1	”177	”177	PROPN
cblr-13004	606	2	a	a	DET
cblr-13004	606	3	review	review	NOUN
cblr-13004	606	4	is	be	AUX
cblr-13004	606	5	“	"	PUNCT
cblr-13004	606	6	designed	design	VERB
cblr-13004	606	7	to	to	PART
cblr-13004	606	8	provide	provide	VERB
cblr-13004	606	9	a	a	DET
cblr-13004	606	10	moderate	moderate	ADJ
cblr-13004	606	11	level	level	NOUN
cblr-13004	606	12	of	of	ADP
cblr-13004	606	13	174	174	NUM
cblr-13004	606	14	see	see	NOUN
cblr-13004	606	15	,	,	PUNCT
cblr-13004	606	16	e.g.	e.g.	ADV
cblr-13004	606	17	,	,	PUNCT
cblr-13004	606	18	avalonbay	avalonbay	ADJ
cblr-13004	606	19	communities	community	NOUN
cblr-13004	606	20	,	,	PUNCT
cblr-13004	606	21	2021	2021	NUM
cblr-13004	606	22	avalonbay	avalonbay	VERB
cblr-13004	606	23	communities	community	NOUN
cblr-13004	606	24	green	green	PROPN
cblr-13004	606	25	bond	bond	PROPN
cblr-13004	606	26	report	report	NOUN
cblr-13004	606	27	4–6	4–6	X
cblr-13004	606	28	(	(	PUNCT
cblr-13004	606	29	2021	2021	NUM
cblr-13004	606	30	)	)	PUNCT
cblr-13004	606	31	(	(	PUNCT
cblr-13004	606	32	reporting	report	VERB
cblr-13004	606	33	on	on	ADP
cblr-13004	606	34	allocation	allocation	NOUN
cblr-13004	606	35	of	of	ADP
cblr-13004	606	36	green	green	ADJ
cblr-13004	606	37	-	-	PUNCT
cblr-13004	606	38	bond	bond	NOUN
cblr-13004	606	39	proceeds	proceed	NOUN
cblr-13004	606	40	to	to	ADP
cblr-13004	606	41	specific	specific	ADJ
cblr-13004	606	42	real	real	ADJ
cblr-13004	606	43	estate	estate	NOUN
cblr-13004	606	44	projects	project	NOUN
cblr-13004	606	45	but	but	CCONJ
cblr-13004	606	46	leaving	leave	VERB
cblr-13004	606	47	the	the	DET
cblr-13004	606	48	project	project	NOUN
cblr-13004	606	49	identification	identification	NOUN
cblr-13004	606	50	out	out	ADP
cblr-13004	606	51	of	of	ADP
cblr-13004	606	52	management	management	NOUN
cblr-13004	606	53	’s	’s	PART
cblr-13004	606	54	assertion	assertion	NOUN
cblr-13004	606	55	and	and	CCONJ
cblr-13004	606	56	therefore	therefore	ADV
cblr-13004	606	57	out	out	ADP
cblr-13004	606	58	of	of	ADP
cblr-13004	606	59	the	the	DET
cblr-13004	606	60	scope	scope	NOUN
cblr-13004	606	61	of	of	ADP
cblr-13004	606	62	the	the	DET
cblr-13004	606	63	accountants	accountant	NOUN
cblr-13004	606	64	’	'	PUNCT
cblr-13004	606	65	attestation	attestation	NOUN
cblr-13004	606	66	)	)	PUNCT
cblr-13004	606	67	;	;	PUNCT
cblr-13004	606	68	prologis	prologis	VERB
cblr-13004	606	69	,	,	PUNCT
cblr-13004	606	70	2020	2020	NUM
cblr-13004	606	71	green	green	ADJ
cblr-13004	606	72	bond	bond	NOUN
cblr-13004	606	73	report	report	NOUN
cblr-13004	606	74	7–10	7–10	PROPN
cblr-13004	606	75	,	,	PUNCT
cblr-13004	606	76	14–15	14–15	NUM
cblr-13004	606	77	(	(	PUNCT
cblr-13004	606	78	2020	2020	NUM
cblr-13004	606	79	)	)	PUNCT
cblr-13004	606	80	(	(	PUNCT
cblr-13004	606	81	same	same	ADJ
cblr-13004	606	82	)	)	PUNCT
cblr-13004	606	83	.	.	PUNCT
cblr-13004	607	1	175	175	NUM
cblr-13004	607	2	see	see	VERB
cblr-13004	607	3	pcaob	pcaob	NOUN
cblr-13004	607	4	,	,	PUNCT
cblr-13004	607	5	attestation	attestation	NOUN
cblr-13004	607	6	standards	standard	NOUN
cblr-13004	607	7	update	update	NOUN
cblr-13004	607	8	(	(	PUNCT
cblr-13004	607	9	sept	sept	PROPN
cblr-13004	607	10	.	.	PROPN
cblr-13004	607	11	26	26	NUM
cblr-13004	607	12	,	,	PUNCT
cblr-13004	607	13	2022	2022	NUM
cblr-13004	607	14	)	)	PUNCT
cblr-13004	607	15	,	,	PUNCT
cblr-13004	607	16	https://pcaobus.org/oversight/standards/standard-setting-research-projects/attestation-standards-update	https://pcaobus.org/oversight/standards/standard-setting-research-projects/attestation-standards-update	VERB
cblr-13004	608	1	[	[	X
cblr-13004	608	2	https://perma.cc/hr2p-zq3a	https://perma.cc/hr2p-zq3a	X
cblr-13004	608	3	]	]	X
cblr-13004	608	4	.	.	PUNCT
cblr-13004	608	5	176	176	NUM
cblr-13004	608	6	pcaob	pcaob	NOUN
cblr-13004	608	7	,	,	PUNCT
cblr-13004	608	8	at	at	ADP
cblr-13004	608	9	§	§	PROPN
cblr-13004	608	10	101.01	101.01	NUM
cblr-13004	608	11	.	.	PUNCT
cblr-13004	609	1	another	another	DET
cblr-13004	609	2	possibility	possibility	NOUN
cblr-13004	609	3	is	be	AUX
cblr-13004	609	4	an	an	DET
cblr-13004	609	5	“	"	PUNCT
cblr-13004	609	6	agreed	agree	VERB
cblr-13004	609	7	-	-	PUNCT
cblr-13004	609	8	upon	upon	NOUN
cblr-13004	609	9	procedures	procedure	NOUN
cblr-13004	609	10	report	report	NOUN
cblr-13004	609	11	.	.	PUNCT
cblr-13004	609	12	”	"	PUNCT
cblr-13004	610	1	i	i	PRON
cblr-13004	610	2	d.	d.	PROPN
cblr-13004	610	3	177	177	NUM
cblr-13004	610	4	pcaob	pcaob	NOUN
cblr-13004	610	5	,	,	PUNCT
cblr-13004	610	6	at	at	ADP
cblr-13004	610	7	§	§	PROPN
cblr-13004	610	8	101.54	101.54	NUM
cblr-13004	610	9	.	.	PUNCT
cblr-13004	611	1	246	246	NUM
cblr-13004	611	2	columbia	columbia	PROPN
cblr-13004	611	3	business	business	NOUN
cblr-13004	611	4	law	law	PROPN
cblr-13004	611	5	review	review	NOUN
cblr-13004	611	6	[	[	X
cblr-13004	611	7	vol	vol	NOUN
cblr-13004	611	8	.	.	NOUN
cblr-13004	611	9	2024	2024	NUM
cblr-13004	611	10	assurance	assurance	NOUN
cblr-13004	611	11	.	.	PUNCT
cblr-13004	612	1	”178	”178	PUNCT
cblr-13004	612	2	aicpa	aicpa	PROPN
cblr-13004	612	3	standards	standard	NOUN
cblr-13004	612	4	further	far	ADV
cblr-13004	612	5	provide	provide	VERB
cblr-13004	612	6	that	that	SCONJ
cblr-13004	612	7	an	an	DET
cblr-13004	612	8	examination	examination	NOUN
cblr-13004	612	9	is	be	AUX
cblr-13004	612	10	to	to	PART
cblr-13004	612	11	be	be	AUX
cblr-13004	612	12	designed	design	VERB
cblr-13004	612	13	and	and	CCONJ
cblr-13004	612	14	conducted	conduct	VERB
cblr-13004	612	15	so	so	SCONJ
cblr-13004	612	16	that	that	SCONJ
cblr-13004	612	17	the	the	DET
cblr-13004	612	18	attesting	attest	VERB
cblr-13004	612	19	party	party	NOUN
cblr-13004	612	20	can	can	AUX
cblr-13004	612	21	“	"	PUNCT
cblr-13004	612	22	obtain	obtain	VERB
cblr-13004	612	23	reasonable	reasonable	ADJ
cblr-13004	612	24	assurance	assurance	NOUN
cblr-13004	612	25	about	about	ADP
cblr-13004	612	26	whether	whether	SCONJ
cblr-13004	612	27	the	the	DET
cblr-13004	612	28	subject	subject	NOUN
cblr-13004	612	29	matter	matter	NOUN
cblr-13004	612	30	.	.	PUNCT
cblr-13004	612	31	.	.	PUNCT
cblr-13004	613	1	.	.	PUNCT
cblr-13004	614	1	is	be	AUX
cblr-13004	614	2	free	free	ADJ
cblr-13004	614	3	from	from	ADP
cblr-13004	614	4	material	material	NOUN
cblr-13004	614	5	misstatement	misstatement	NOUN
cblr-13004	614	6	.	.	PUNCT
cblr-13004	614	7	”179	”179	PUNCT
cblr-13004	615	1	a	a	DET
cblr-13004	615	2	review	review	NOUN
cblr-13004	615	3	is	be	AUX
cblr-13004	615	4	to	to	PART
cblr-13004	615	5	be	be	AUX
cblr-13004	615	6	planned	plan	VERB
cblr-13004	615	7	and	and	CCONJ
cblr-13004	615	8	performed	perform	VERB
cblr-13004	615	9	to	to	PART
cblr-13004	615	10	“	"	PUNCT
cblr-13004	615	11	obtain	obtain	VERB
cblr-13004	615	12	limited	limited	ADJ
cblr-13004	615	13	assurance	assurance	NOUN
cblr-13004	615	14	about	about	ADP
cblr-13004	615	15	whether	whether	SCONJ
cblr-13004	615	16	material	material	ADJ
cblr-13004	615	17	modifications	modification	NOUN
cblr-13004	615	18	should	should	AUX
cblr-13004	615	19	be	be	AUX
cblr-13004	615	20	made	make	VERB
cblr-13004	615	21	”	"	PUNCT
cblr-13004	615	22	to	to	ADP
cblr-13004	615	23	the	the	DET
cblr-13004	615	24	assertion	assertion	NOUN
cblr-13004	615	25	in	in	ADP
cblr-13004	615	26	question.180	question.180	NOUN
cblr-13004	615	27	for	for	ADP
cblr-13004	615	28	90	90	NUM
cblr-13004	615	29	%	%	NOUN
cblr-13004	615	30	of	of	ADP
cblr-13004	615	31	the	the	DET
cblr-13004	615	32	issues	issue	NOUN
cblr-13004	615	33	with	with	ADP
cblr-13004	615	34	attestation	attestation	NOUN
cblr-13004	615	35	,	,	PUNCT
cblr-13004	615	36	corresponding	correspond	VERB
cblr-13004	615	37	to	to	ADP
cblr-13004	615	38	91	91	NUM
cblr-13004	615	39	%	%	NOUN
cblr-13004	615	40	of	of	ADP
cblr-13004	615	41	the	the	DET
cblr-13004	615	42	total	total	ADJ
cblr-13004	615	43	amount	amount	NOUN
cblr-13004	615	44	issued	issue	VERB
cblr-13004	615	45	in	in	ADP
cblr-13004	615	46	this	this	DET
cblr-13004	615	47	category	category	NOUN
cblr-13004	615	48	,	,	PUNCT
cblr-13004	615	49	the	the	DET
cblr-13004	615	50	attestation	attestation	NOUN
cblr-13004	615	51	resulted	result	VERB
cblr-13004	615	52	from	from	ADP
cblr-13004	615	53	an	an	DET
cblr-13004	615	54	examination.181	examination.181	NOUN
cblr-13004	615	55	the	the	DET
cblr-13004	615	56	remaining	remain	VERB
cblr-13004	615	57	attestations	attestation	NOUN
cblr-13004	615	58	resulted	result	VERB
cblr-13004	615	59	from	from	ADP
cblr-13004	615	60	reviews	review	NOUN
cblr-13004	615	61	or	or	CCONJ
cblr-13004	615	62	other	other	ADJ
cblr-13004	615	63	procedures	procedure	NOUN
cblr-13004	615	64	designed	design	VERB
cblr-13004	615	65	to	to	PART
cblr-13004	615	66	give	give	VERB
cblr-13004	615	67	limited	limited	ADJ
cblr-13004	615	68	assurance	assurance	NOUN
cblr-13004	615	69	.	.	PUNCT
cblr-13004	616	1	the	the	DET
cblr-13004	616	2	high	high	ADJ
cblr-13004	616	3	percentage	percentage	NOUN
cblr-13004	616	4	of	of	ADP
cblr-13004	616	5	attestations	attestation	NOUN
cblr-13004	616	6	resulting	result	VERB
cblr-13004	616	7	from	from	ADP
cblr-13004	616	8	examinations	examination	NOUN
cblr-13004	616	9	indicates	indicate	VERB
cblr-13004	616	10	that	that	SCONJ
cblr-13004	616	11	users	user	NOUN
cblr-13004	616	12	apparently	apparently	ADV
cblr-13004	616	13	can	can	AUX
cblr-13004	616	14	generally	generally	ADV
cblr-13004	616	15	have	have	VERB
cblr-13004	616	16	a	a	DET
cblr-13004	616	17	relatively	relatively	ADV
cblr-13004	616	18	high	high	ADJ
cblr-13004	616	19	degree	degree	NOUN
cblr-13004	616	20	of	of	ADP
cblr-13004	616	21	confidence	confidence	NOUN
cblr-13004	616	22	,	,	PUNCT
cblr-13004	616	23	within	within	ADP
cblr-13004	616	24	the	the	DET
cblr-13004	616	25	relevant	relevant	ADJ
cblr-13004	616	26	framework	framework	NOUN
cblr-13004	616	27	,	,	PUNCT
cblr-13004	616	28	that	that	SCONJ
cblr-13004	616	29	the	the	DET
cblr-13004	616	30	management	management	NOUN
cblr-13004	616	31	assertions	assertion	VERB
cblr-13004	616	32	the	the	DET
cblr-13004	616	33	accountants	accountant	NOUN
cblr-13004	616	34	are	be	AUX
cblr-13004	616	35	reporting	report	VERB
cblr-13004	616	36	are	be	AUX
cblr-13004	616	37	accurate	accurate	ADJ
cblr-13004	616	38	.	.	PUNCT
cblr-13004	617	1	second	second	ADV
cblr-13004	617	2	,	,	PUNCT
cblr-13004	617	3	consider	consider	VERB
cblr-13004	617	4	the	the	DET
cblr-13004	617	5	specificity	specificity	NOUN
cblr-13004	617	6	of	of	ADP
cblr-13004	617	7	management	management	NOUN
cblr-13004	617	8	’s	’s	PART
cblr-13004	617	9	attested	attest	VERB
cblr-13004	617	10	assertion	assertion	NOUN
cblr-13004	617	11	.	.	PUNCT
cblr-13004	618	1	as	as	SCONJ
cblr-13004	618	2	discussed	discuss	VERB
cblr-13004	618	3	,	,	PUNCT
cblr-13004	618	4	this	this	DET
cblr-13004	618	5	review	review	NOUN
cblr-13004	618	6	is	be	AUX
cblr-13004	618	7	related	relate	VERB
cblr-13004	618	8	to	to	ADP
cblr-13004	618	9	,	,	PUNCT
cblr-13004	618	10	but	but	CCONJ
cblr-13004	618	11	different	different	ADJ
cblr-13004	618	12	from	from	ADP
cblr-13004	618	13	,	,	PUNCT
cblr-13004	618	14	the	the	DET
cblr-13004	618	15	review	review	NOUN
cblr-13004	618	16	of	of	ADP
cblr-13004	618	17	the	the	DET
cblr-13004	618	18	level	level	NOUN
cblr-13004	618	19	of	of	ADP
cblr-13004	618	20	detail	detail	NOUN
cblr-13004	618	21	in	in	ADP
cblr-13004	618	22	the	the	DET
cblr-13004	618	23	allocation	allocation	NOUN
cblr-13004	618	24	report	report	NOUN
cblr-13004	618	25	discussed	discuss	VERB
cblr-13004	618	26	in	in	ADP
cblr-13004	618	27	the	the	DET
cblr-13004	618	28	next	next	ADJ
cblr-13004	618	29	section	section	NOUN
cblr-13004	618	30	.	.	PUNCT
cblr-13004	619	1	this	this	PRON
cblr-13004	619	2	is	be	AUX
cblr-13004	619	3	because	because	SCONJ
cblr-13004	619	4	attestation	attestation	NOUN
cblr-13004	619	5	typically	typically	ADV
cblr-13004	619	6	covers	cover	VERB
cblr-13004	619	7	only	only	ADV
cblr-13004	619	8	a	a	DET
cblr-13004	619	9	specifically	specifically	ADV
cblr-13004	619	10	defined	define	VERB
cblr-13004	619	11	“	"	PUNCT
cblr-13004	619	12	management	management	NOUN
cblr-13004	619	13	178	178	NUM
cblr-13004	619	14	pcaob	pcaob	NOUN
cblr-13004	619	15	,	,	PUNCT
cblr-13004	619	16	at	at	ADP
cblr-13004	619	17	§	§	PROPN
cblr-13004	619	18	101.55	101.55	NUM
cblr-13004	619	19	.	.	PUNCT
cblr-13004	620	1	179	179	NUM
cblr-13004	620	2	aicpa	aicpa	VERB
cblr-13004	620	3	,	,	PUNCT
cblr-13004	620	4	at	at	ADP
cblr-13004	620	5	-	-	PUNCT
cblr-13004	620	6	c	c	NOUN
cblr-13004	620	7	§	§	PROPN
cblr-13004	620	8	205a.03(a	205a.03(a	NUM
cblr-13004	620	9	)	)	PUNCT
cblr-13004	620	10	,	,	PUNCT
cblr-13004	620	11	examination	examination	NOUN
cblr-13004	620	12	engagements	engagement	NOUN
cblr-13004	620	13	.	.	PUNCT
cblr-13004	621	1	three	three	NUM
cblr-13004	621	2	of	of	ADP
cblr-13004	621	3	the	the	DET
cblr-13004	621	4	post	post	ADJ
cblr-13004	621	5	-	-	ADJ
cblr-13004	621	6	issuance	issuance	ADJ
cblr-13004	621	7	external	external	ADJ
cblr-13004	621	8	reviews	review	NOUN
cblr-13004	621	9	in	in	ADP
cblr-13004	621	10	the	the	DET
cblr-13004	621	11	dataset	dataset	NOUN
cblr-13004	621	12	were	be	AUX
cblr-13004	621	13	performed	perform	VERB
cblr-13004	621	14	by	by	ADP
cblr-13004	621	15	sustainalytics	sustainalytic	NOUN
cblr-13004	621	16	,	,	PUNCT
cblr-13004	621	17	which	which	PRON
cblr-13004	621	18	is	be	AUX
cblr-13004	621	19	not	not	PART
cblr-13004	621	20	an	an	DET
cblr-13004	621	21	accounting	accounting	NOUN
cblr-13004	621	22	firm	firm	NOUN
cblr-13004	621	23	.	.	PUNCT
cblr-13004	622	1	these	these	DET
cblr-13004	622	2	reviews	review	NOUN
cblr-13004	622	3	did	do	AUX
cblr-13004	622	4	not	not	PART
cblr-13004	622	5	use	use	VERB
cblr-13004	622	6	the	the	DET
cblr-13004	622	7	same	same	ADJ
cblr-13004	622	8	standardized	standardized	ADJ
cblr-13004	622	9	language	language	NOUN
cblr-13004	622	10	that	that	PRON
cblr-13004	622	11	the	the	DET
cblr-13004	622	12	accounting	accounting	NOUN
cblr-13004	622	13	-	-	PUNCT
cblr-13004	622	14	firm	firm	NOUN
cblr-13004	622	15	reviews	review	NOUN
cblr-13004	622	16	did	do	VERB
cblr-13004	622	17	,	,	PUNCT
cblr-13004	622	18	but	but	CCONJ
cblr-13004	622	19	they	they	PRON
cblr-13004	622	20	do	do	AUX
cblr-13004	622	21	refer	refer	VERB
cblr-13004	622	22	to	to	ADP
cblr-13004	622	23	“	"	PUNCT
cblr-13004	622	24	limited	limited	ADJ
cblr-13004	622	25	assurance	assurance	NOUN
cblr-13004	622	26	procedures	procedure	NOUN
cblr-13004	622	27	”	"	PUNCT
cblr-13004	622	28	and	and	CCONJ
cblr-13004	622	29	express	express	VERB
cblr-13004	622	30	an	an	DET
cblr-13004	622	31	opinion	opinion	NOUN
cblr-13004	622	32	in	in	ADP
cblr-13004	622	33	the	the	DET
cblr-13004	622	34	form	form	NOUN
cblr-13004	622	35	that	that	SCONJ
cblr-13004	622	36	“	"	PUNCT
cblr-13004	622	37	nothing	nothing	PRON
cblr-13004	622	38	has	have	AUX
cblr-13004	622	39	come	come	VERB
cblr-13004	622	40	to	to	ADP
cblr-13004	622	41	sustainalytics	sustainalytic	NOUN
cblr-13004	622	42	’	'	PUNCT
cblr-13004	622	43	attention	attention	NOUN
cblr-13004	622	44	”	"	PUNCT
cblr-13004	622	45	that	that	PRON
cblr-13004	622	46	caused	cause	VERB
cblr-13004	622	47	the	the	DET
cblr-13004	622	48	reviewer	reviewer	NOUN
cblr-13004	622	49	to	to	PART
cblr-13004	622	50	doubt	doubt	VERB
cblr-13004	622	51	the	the	DET
cblr-13004	622	52	issuer	issuer	NOUN
cblr-13004	622	53	’s	’s	PART
cblr-13004	622	54	assertions	assertion	NOUN
cblr-13004	622	55	.	.	PUNCT
cblr-13004	623	1	see	see	VERB
cblr-13004	623	2	,	,	PUNCT
cblr-13004	623	3	e.g.	e.g.	ADV
cblr-13004	623	4	,prudential	,prudential	PUNCT
cblr-13004	623	5	fin	fin	NOUN
cblr-13004	623	6	.	.	PROPN
cblr-13004	623	7	,	,	PUNCT
cblr-13004	623	8	inc	inc	PROPN
cblr-13004	623	9	.	.	PROPN
cblr-13004	623	10	,	,	PUNCT
cblr-13004	623	11	green	green	ADJ
cblr-13004	623	12	bond	bond	NOUN
cblr-13004	623	13	report	report	NOUN
cblr-13004	623	14	7	7	NUM
cblr-13004	623	15	(	(	PUNCT
cblr-13004	623	16	2022	2022	NUM
cblr-13004	623	17	)	)	PUNCT
cblr-13004	623	18	(	(	PUNCT
cblr-13004	623	19	presenting	present	VERB
cblr-13004	623	20	external	external	ADJ
cblr-13004	623	21	review	review	NOUN
cblr-13004	623	22	report	report	NOUN
cblr-13004	623	23	of	of	ADP
cblr-13004	623	24	sustainalytics	sustainalytic	NOUN
cblr-13004	623	25	)	)	PUNCT
cblr-13004	623	26	.	.	PUNCT
cblr-13004	624	1	thus	thus	ADV
cblr-13004	624	2	,	,	PUNCT
cblr-13004	624	3	these	these	DET
cblr-13004	624	4	assurances	assurance	NOUN
cblr-13004	624	5	seem	seem	VERB
cblr-13004	624	6	similar	similar	ADJ
cblr-13004	624	7	to	to	ADP
cblr-13004	624	8	the	the	DET
cblr-13004	624	9	“	"	PUNCT
cblr-13004	624	10	reviews	review	NOUN
cblr-13004	624	11	”	"	PUNCT
cblr-13004	624	12	described	describe	VERB
cblr-13004	624	13	in	in	ADP
cblr-13004	624	14	the	the	DET
cblr-13004	624	15	text	text	NOUN
cblr-13004	624	16	.	.	PUNCT
cblr-13004	625	1	180	180	NUM
cblr-13004	625	2	aicpa	aicpa	NOUN
cblr-13004	625	3	,	,	PUNCT
cblr-13004	625	4	at	at	ADP
cblr-13004	625	5	-	-	PUNCT
cblr-13004	625	6	c	c	NOUN
cblr-13004	625	7	§	§	PROPN
cblr-13004	625	8	210a.03(a	210a.03(a	NUM
cblr-13004	625	9	)	)	PUNCT
cblr-13004	625	10	,	,	PUNCT
cblr-13004	625	11	review	review	NOUN
cblr-13004	625	12	engagements	engagement	NOUN
cblr-13004	625	13	.	.	PUNCT
cblr-13004	626	1	181	181	NUM
cblr-13004	626	2	calculation	calculation	NOUN
cblr-13004	626	3	based	base	VERB
cblr-13004	626	4	on	on	ADP
cblr-13004	626	5	bloomberg	bloomberg	PROPN
cblr-13004	626	6	data	datum	NOUN
cblr-13004	626	7	.	.	PUNCT
cblr-13004	627	1	john	john	PROPN
cblr-13004	627	2	patrick	patrick	PROPN
cblr-13004	627	3	hunt	hunt	PROPN
cblr-13004	627	4	,	,	PUNCT
cblr-13004	627	5	workpapers	workpaper	NOUN
cblr-13004	627	6	for	for	ADP
cblr-13004	627	7	cblr	cblr	NOUN
cblr-13004	627	8	–	–	PUNCT
cblr-13004	627	9	regression	regression	NOUN
cblr-13004	627	10	fields	field	NOUN
cblr-13004	627	11	(	(	PUNCT
cblr-13004	627	12	2024	2024	NUM
cblr-13004	627	13	)	)	PUNCT
cblr-13004	627	14	(	(	PUNCT
cblr-13004	627	15	on	on	ADP
cblr-13004	627	16	file	file	NOUN
cblr-13004	627	17	with	with	ADP
cblr-13004	627	18	the	the	DET
cblr-13004	627	19	columbia	columbia	PROPN
cblr-13004	627	20	business	business	PROPN
cblr-13004	627	21	law	law	PROPN
cblr-13004	627	22	review	review	PROPN
cblr-13004	627	23	)	)	PUNCT
cblr-13004	627	24	.	.	PUNCT
cblr-13004	628	1	no	no	INTJ
cblr-13004	628	2	.	.	NOUN
cblr-13004	628	3	1	1	NUM
cblr-13004	628	4	]	]	X
cblr-13004	628	5	green	green	ADJ
cblr-13004	628	6	bond	bond	NOUN
cblr-13004	628	7	reporting	report	VERB
cblr-13004	628	8	247	247	NUM
cblr-13004	628	9	assertion	assertion	NOUN
cblr-13004	628	10	,	,	PUNCT
cblr-13004	628	11	”	"	PUNCT
cblr-13004	628	12	usually	usually	ADV
cblr-13004	628	13	captured	capture	VERB
cblr-13004	628	14	on	on	ADP
cblr-13004	628	15	one	one	NUM
cblr-13004	628	16	page	page	NOUN
cblr-13004	628	17	of	of	ADP
cblr-13004	628	18	the	the	DET
cblr-13004	628	19	allocation	allocation	NOUN
cblr-13004	628	20	report.182	report.182	PROPN
cblr-13004	628	21	the	the	DET
cblr-13004	628	22	report	report	NOUN
cblr-13004	628	23	as	as	ADP
cblr-13004	628	24	a	a	DET
cblr-13004	628	25	whole	whole	NOUN
cblr-13004	628	26	often	often	ADV
cblr-13004	628	27	contains	contain	VERB
cblr-13004	628	28	more	more	ADJ
cblr-13004	628	29	detail	detail	NOUN
cblr-13004	628	30	about	about	ADP
cblr-13004	628	31	how	how	SCONJ
cblr-13004	628	32	the	the	DET
cblr-13004	628	33	company	company	NOUN
cblr-13004	628	34	claims	claim	VERB
cblr-13004	628	35	to	to	PART
cblr-13004	628	36	have	have	AUX
cblr-13004	628	37	used	use	VERB
cblr-13004	628	38	green	green	ADJ
cblr-13004	628	39	-	-	PUNCT
cblr-13004	628	40	bond	bond	NOUN
cblr-13004	628	41	proceeds	proceed	NOUN
cblr-13004	628	42	,	,	PUNCT
cblr-13004	628	43	but	but	CCONJ
cblr-13004	628	44	the	the	DET
cblr-13004	628	45	accountants	accountant	NOUN
cblr-13004	628	46	do	do	AUX
cblr-13004	628	47	not	not	PART
cblr-13004	628	48	attest	attest	VERB
cblr-13004	628	49	to	to	ADP
cblr-13004	628	50	this	this	DET
cblr-13004	628	51	additional	additional	ADJ
cblr-13004	628	52	information.183	information.183	NOUN
cblr-13004	628	53	the	the	DET
cblr-13004	628	54	review	review	NOUN
cblr-13004	628	55	focused	focus	VERB
cblr-13004	628	56	on	on	ADP
cblr-13004	628	57	whether	whether	SCONJ
cblr-13004	628	58	management	management	NOUN
cblr-13004	628	59	’s	’s	PART
cblr-13004	628	60	assertions	assertion	NOUN
cblr-13004	628	61	and	and	CCONJ
cblr-13004	628	62	the	the	DET
cblr-13004	628	63	related	relate	VERB
cblr-13004	628	64	attestations	attestation	NOUN
cblr-13004	628	65	were	be	AUX
cblr-13004	628	66	at	at	ADP
cblr-13004	628	67	the	the	DET
cblr-13004	628	68	“	"	PUNCT
cblr-13004	628	69	project	project	NOUN
cblr-13004	628	70	level	level	NOUN
cblr-13004	628	71	.	.	PUNCT
cblr-13004	628	72	”	"	PUNCT
cblr-13004	629	1	an	an	DET
cblr-13004	629	2	example	example	NOUN
cblr-13004	629	3	of	of	ADP
cblr-13004	629	4	a	a	DET
cblr-13004	629	5	project	project	NOUN
cblr-13004	629	6	-	-	PUNCT
cblr-13004	629	7	level	level	NOUN
cblr-13004	629	8	assertion	assertion	NOUN
cblr-13004	629	9	would	would	AUX
cblr-13004	629	10	be	be	AUX
cblr-13004	629	11	a	a	DET
cblr-13004	629	12	claim	claim	NOUN
cblr-13004	629	13	that	that	SCONJ
cblr-13004	629	14	proceeds	proceed	NOUN
cblr-13004	629	15	were	be	AUX
cblr-13004	629	16	disbursed	disburse	VERB
cblr-13004	629	17	for	for	ADP
cblr-13004	629	18	“	"	PUNCT
cblr-13004	629	19	‘	'	PUNCT
cblr-13004	629	20	100	100	NUM
cblr-13004	629	21	binney	binney	NOUN
cblr-13004	629	22	street	street	NOUN
cblr-13004	629	23	/	/	SYM
cblr-13004	629	24	greater	great	ADJ
cblr-13004	629	25	boston	boston	PROPN
cblr-13004	629	26	/	/	SYM
cblr-13004	629	27	cambridge	cambridge	PROPN
cblr-13004	629	28	/	/	SYM
cblr-13004	629	29	inner	inner	ADJ
cblr-13004	629	30	suburbs	suburb	NOUN
cblr-13004	629	31	’	'	PUNCT
cblr-13004	629	32	with	with	ADP
cblr-13004	629	33	a	a	DET
cblr-13004	629	34	designation	designation	NOUN
cblr-13004	629	35	that	that	SCONJ
cblr-13004	629	36	the	the	DET
cblr-13004	629	37	building	building	NOUN
cblr-13004	629	38	was	be	AUX
cblr-13004	629	39	‘	'	PUNCT
cblr-13004	629	40	leed	leed	NOUN
cblr-13004	629	41	certification	certification	NOUN
cblr-13004	629	42	:	:	PUNCT
cblr-13004	629	43	gold	gold	NOUN
cblr-13004	629	44	(	(	PUNCT
cblr-13004	629	45	achieved).’”184	achieved).’”184	PRON
cblr-13004	629	46	naming	name	VERB
cblr-13004	629	47	a	a	DET
cblr-13004	629	48	specific	specific	ADJ
cblr-13004	629	49	power	power	NOUN
cblr-13004	629	50	generation	generation	NOUN
cblr-13004	629	51	project	project	NOUN
cblr-13004	629	52	would	would	AUX
cblr-13004	629	53	also	also	ADV
cblr-13004	629	54	constitute	constitute	VERB
cblr-13004	629	55	project	project	NOUN
cblr-13004	629	56	-	-	PUNCT
cblr-13004	629	57	level	level	NOUN
cblr-13004	629	58	reporting	reporting	NOUN
cblr-13004	629	59	.	.	PUNCT
cblr-13004	630	1	an	an	DET
cblr-13004	630	2	example	example	NOUN
cblr-13004	630	3	of	of	ADP
cblr-13004	630	4	reporting	report	VERB
cblr-13004	630	5	not	not	PART
cblr-13004	630	6	at	at	ADP
cblr-13004	630	7	the	the	DET
cblr-13004	630	8	project	project	NOUN
cblr-13004	630	9	level	level	NOUN
cblr-13004	630	10	would	would	AUX
cblr-13004	630	11	be	be	AUX
cblr-13004	630	12	asserting	assert	VERB
cblr-13004	630	13	that	that	SCONJ
cblr-13004	630	14	green	green	ADJ
cblr-13004	630	15	-	-	PUNCT
cblr-13004	630	16	bond	bond	NOUN
cblr-13004	630	17	proceeds	proceed	NOUN
cblr-13004	630	18	were	be	AUX
cblr-13004	630	19	used	use	VERB
cblr-13004	630	20	for	for	ADP
cblr-13004	630	21	“	"	PUNCT
cblr-13004	630	22	16	16	NUM
cblr-13004	630	23	solar	solar	ADJ
cblr-13004	630	24	power	power	NOUN
cblr-13004	630	25	projects	project	NOUN
cblr-13004	630	26	.	.	PUNCT
cblr-13004	631	1	”185	”185	PUNCT
cblr-13004	632	1	examples	example	NOUN
cblr-13004	632	2	of	of	ADP
cblr-13004	632	3	project	project	NOUN
cblr-13004	632	4	-	-	PUNCT
cblr-13004	632	5	level	level	NOUN
cblr-13004	632	6	assertions	assertion	NOUN
cblr-13004	632	7	would	would	AUX
cblr-13004	632	8	be	be	AUX
cblr-13004	632	9	claims	claim	NOUN
cblr-13004	632	10	that	that	SCONJ
cblr-13004	632	11	bond	bond	NOUN
cblr-13004	632	12	proceeds	proceed	NOUN
cblr-13004	632	13	were	be	AUX
cblr-13004	632	14	allocated	allocate	VERB
cblr-13004	632	15	to	to	ADP
cblr-13004	632	16	specific	specific	ADJ
cblr-13004	632	17	projects	project	NOUN
cblr-13004	632	18	,	,	PUNCT
cblr-13004	632	19	such	such	ADJ
cblr-13004	632	20	as	as	ADP
cblr-13004	632	21	the	the	DET
cblr-13004	632	22	acquisition	acquisition	NOUN
cblr-13004	632	23	of	of	ADP
cblr-13004	632	24	buildings	building	NOUN
cblr-13004	632	25	at	at	ADP
cblr-13004	632	26	particular	particular	ADJ
cblr-13004	632	27	addresses	address	NOUN
cblr-13004	632	28	or	or	CCONJ
cblr-13004	632	29	named	name	VERB
cblr-13004	632	30	power	power	NOUN
cblr-13004	632	31	generation	generation	NOUN
cblr-13004	632	32	projects	project	NOUN
cblr-13004	632	33	.	.	PUNCT
cblr-13004	633	1	examples	example	NOUN
cblr-13004	633	2	of	of	ADP
cblr-13004	633	3	assertions	assertion	NOUN
cblr-13004	633	4	that	that	PRON
cblr-13004	633	5	are	be	AUX
cblr-13004	633	6	not	not	PART
cblr-13004	633	7	at	at	ADP
cblr-13004	633	8	the	the	DET
cblr-13004	633	9	project	project	NOUN
cblr-13004	633	10	level	level	NOUN
cblr-13004	633	11	would	would	AUX
cblr-13004	633	12	be	be	AUX
cblr-13004	633	13	statements	statement	NOUN
cblr-13004	633	14	that	that	SCONJ
cblr-13004	633	15	bond	bond	NOUN
cblr-13004	633	16	proceeds	proceed	NOUN
cblr-13004	633	17	were	be	AUX
cblr-13004	633	18	allocated	allocate	VERB
cblr-13004	633	19	to	to	ADP
cblr-13004	633	20	particular	particular	ADJ
cblr-13004	633	21	types	type	NOUN
cblr-13004	633	22	of	of	ADP
cblr-13004	633	23	projects	project	NOUN
cblr-13004	633	24	.	.	PUNCT
cblr-13004	634	1	a	a	DET
cblr-13004	634	2	description	description	NOUN
cblr-13004	634	3	such	such	ADJ
cblr-13004	634	4	as	as	ADP
cblr-13004	634	5	“	"	PUNCT
cblr-13004	634	6	wind	wind	NOUN
cblr-13004	634	7	power	power	NOUN
cblr-13004	634	8	generation	generation	NOUN
cblr-13004	634	9	”	"	PUNCT
cblr-13004	634	10	or	or	CCONJ
cblr-13004	634	11	“	"	PUNCT
cblr-13004	634	12	acquisition	acquisition	NOUN
cblr-13004	634	13	of	of	ADP
cblr-13004	634	14	buildings	building	NOUN
cblr-13004	634	15	with	with	ADP
cblr-13004	634	16	leed	leed	NOUN
cblr-13004	634	17	gold	gold	NOUN
cblr-13004	634	18	or	or	CCONJ
cblr-13004	634	19	platinum	platinum	NOUN
cblr-13004	634	20	certification	certification	NOUN
cblr-13004	634	21	”	"	PUNCT
cblr-13004	634	22	would	would	AUX
cblr-13004	634	23	be	be	AUX
cblr-13004	634	24	so	so	ADV
cblr-13004	634	25	categorized	categorize	VERB
cblr-13004	634	26	.	.	PUNCT
cblr-13004	635	1	of	of	ADP
cblr-13004	635	2	the	the	DET
cblr-13004	635	3	103	103	NUM
cblr-13004	635	4	attestations	attestation	NOUN
cblr-13004	635	5	,	,	PUNCT
cblr-13004	635	6	49	49	NUM
cblr-13004	635	7	%	%	NOUN
cblr-13004	635	8	by	by	ADP
cblr-13004	635	9	bond	bond	NOUN
cblr-13004	635	10	count	count	NOUN
cblr-13004	635	11	and	and	CCONJ
cblr-13004	635	12	52	52	NUM
cblr-13004	635	13	%	%	NOUN
cblr-13004	635	14	182	182	NUM
cblr-13004	635	15	see	see	VERB
cblr-13004	635	16	,	,	PUNCT
cblr-13004	635	17	e.g.	e.g.	ADV
cblr-13004	635	18	,	,	PUNCT
cblr-13004	635	19	avalonbay	avalonbay	ADJ
cblr-13004	635	20	communities	community	NOUN
cblr-13004	635	21	,	,	PUNCT
cblr-13004	635	22	supra	supra	PROPN
cblr-13004	635	23	note	note	NOUN
cblr-13004	635	24	174	174	NUM
cblr-13004	635	25	,	,	PUNCT
cblr-13004	635	26	at	at	ADP
cblr-13004	635	27	5–6	5–6	PROPN
cblr-13004	635	28	(	(	PUNCT
cblr-13004	635	29	presenting	present	VERB
cblr-13004	635	30	,	,	PUNCT
cblr-13004	635	31	on	on	ADP
cblr-13004	635	32	page	page	NOUN
cblr-13004	635	33	5	5	NUM
cblr-13004	635	34	,	,	PUNCT
cblr-13004	635	35	management	management	NOUN
cblr-13004	635	36	’s	’s	PART
cblr-13004	635	37	assertion	assertion	NOUN
cblr-13004	635	38	that	that	SCONJ
cblr-13004	635	39	green	green	ADJ
cblr-13004	635	40	bond	bond	NOUN
cblr-13004	635	41	proceeds	proceed	NOUN
cblr-13004	635	42	were	be	AUX
cblr-13004	635	43	allocated	allocate	VERB
cblr-13004	635	44	to	to	ADP
cblr-13004	635	45	eligible	eligible	ADJ
cblr-13004	635	46	green	green	ADJ
cblr-13004	635	47	projects	project	NOUN
cblr-13004	635	48	that	that	PRON
cblr-13004	635	49	met	meet	VERB
cblr-13004	635	50	certain	certain	ADJ
cblr-13004	635	51	criteria	criterion	NOUN
cblr-13004	635	52	without	without	ADP
cblr-13004	635	53	specifying	specify	VERB
cblr-13004	635	54	what	what	PRON
cblr-13004	635	55	the	the	DET
cblr-13004	635	56	projects	project	NOUN
cblr-13004	635	57	were	be	AUX
cblr-13004	635	58	,	,	PUNCT
cblr-13004	635	59	and	and	CCONJ
cblr-13004	635	60	presenting	present	VERB
cblr-13004	635	61	,	,	PUNCT
cblr-13004	635	62	on	on	ADP
cblr-13004	635	63	page	page	NOUN
cblr-13004	635	64	6	6	NUM
cblr-13004	635	65	,	,	PUNCT
cblr-13004	635	66	a	a	DET
cblr-13004	635	67	list	list	NOUN
cblr-13004	635	68	of	of	ADP
cblr-13004	635	69	projects	project	NOUN
cblr-13004	635	70	to	to	PART
cblr-13004	635	71	which	which	PRON
cblr-13004	635	72	the	the	DET
cblr-13004	635	73	funds	fund	NOUN
cblr-13004	635	74	were	be	AUX
cblr-13004	635	75	allegedly	allegedly	ADV
cblr-13004	635	76	allocated	allocate	VERB
cblr-13004	635	77	)	)	PUNCT
cblr-13004	635	78	;	;	PUNCT
cblr-13004	635	79	prologis	prologis	NOUN
cblr-13004	635	80	,	,	PUNCT
cblr-13004	635	81	supra	supra	PROPN
cblr-13004	635	82	note	note	NOUN
cblr-13004	635	83	174	174	NUM
cblr-13004	635	84	,	,	PUNCT
cblr-13004	635	85	at	at	ADP
cblr-13004	635	86	7–10	7–10	PROPN
cblr-13004	635	87	,	,	PUNCT
cblr-13004	635	88	15	15	NUM
cblr-13004	635	89	(	(	PUNCT
cblr-13004	635	90	presenting	present	VERB
cblr-13004	635	91	the	the	DET
cblr-13004	635	92	proceeds	proceed	NOUN
cblr-13004	635	93	allocations	allocation	NOUN
cblr-13004	635	94	on	on	ADP
cblr-13004	635	95	pages	page	NOUN
cblr-13004	635	96	7–10	7–10	PROPN
cblr-13004	635	97	,	,	PUNCT
cblr-13004	635	98	and	and	CCONJ
cblr-13004	635	99	management	management	NOUN
cblr-13004	635	100	’s	’s	PART
cblr-13004	635	101	assertion	assertion	NOUN
cblr-13004	635	102	on	on	ADP
cblr-13004	635	103	page	page	NOUN
cblr-13004	635	104	15	15	NUM
cblr-13004	635	105	)	)	PUNCT
cblr-13004	635	106	.	.	PUNCT
cblr-13004	636	1	183	183	NUM
cblr-13004	636	2	see	see	VERB
cblr-13004	636	3	,	,	PUNCT
cblr-13004	636	4	e.g.	e.g.	ADV
cblr-13004	636	5	,	,	PUNCT
cblr-13004	636	6	avalonbay	avalonbay	ADJ
cblr-13004	636	7	communities	community	NOUN
cblr-13004	636	8	,	,	PUNCT
cblr-13004	636	9	supra	supra	PROPN
cblr-13004	636	10	note	note	NOUN
cblr-13004	636	11	174	174	NUM
cblr-13004	636	12	,	,	PUNCT
cblr-13004	636	13	at	at	ADP
cblr-13004	636	14	4	4	NUM
cblr-13004	636	15	(	(	PUNCT
cblr-13004	636	16	attestation	attestation	NOUN
cblr-13004	636	17	expressly	expressly	ADV
cblr-13004	636	18	disclaiming	disclaim	VERB
cblr-13004	636	19	that	that	SCONJ
cblr-13004	636	20	accountants	accountant	NOUN
cblr-13004	636	21	are	be	AUX
cblr-13004	636	22	opining	opine	VERB
cblr-13004	636	23	on	on	ADP
cblr-13004	636	24	anything	anything	PRON
cblr-13004	636	25	but	but	SCONJ
cblr-13004	636	26	“	"	PUNCT
cblr-13004	636	27	management	management	NOUN
cblr-13004	636	28	’s	’s	PART
cblr-13004	636	29	assertion	assertion	NOUN
cblr-13004	636	30	included	include	VERB
cblr-13004	636	31	herein	herein	NOUN
cblr-13004	636	32	”	"	PUNCT
cblr-13004	636	33	)	)	PUNCT
cblr-13004	636	34	.	.	PUNCT
cblr-13004	637	1	184	184	NUM
cblr-13004	637	2	alexandria	alexandria	PROPN
cblr-13004	637	3	real	real	ADJ
cblr-13004	637	4	est	est	X
cblr-13004	637	5	.	.	PUNCT
cblr-13004	638	1	equities	equities	PROPN
cblr-13004	638	2	,	,	PUNCT
cblr-13004	638	3	inc	inc	PROPN
cblr-13004	638	4	.	.	PROPN
cblr-13004	638	5	,	,	PUNCT
cblr-13004	638	6	green	green	ADJ
cblr-13004	638	7	bond	bond	NOUN
cblr-13004	638	8	allocation	allocation	NOUN
cblr-13004	638	9	report	report	NOUN
cblr-13004	638	10	6	6	NUM
cblr-13004	638	11	,	,	PUNCT
cblr-13004	638	12	8	8	NUM
cblr-13004	638	13	(	(	PUNCT
cblr-13004	638	14	2022	2022	NUM
cblr-13004	638	15	)	)	PUNCT
cblr-13004	638	16	.	.	PUNCT
cblr-13004	639	1	185	185	NUM
cblr-13004	639	2	hanwha	hanwha	PROPN
cblr-13004	639	3	energy	energy	PROPN
cblr-13004	639	4	usa	usa	PROPN
cblr-13004	639	5	,	,	PUNCT
cblr-13004	639	6	green	green	ADJ
cblr-13004	639	7	bond	bond	NOUN
cblr-13004	639	8	impact	impact	NOUN
cblr-13004	639	9	report	report	NOUN
cblr-13004	639	10	2	2	NUM
cblr-13004	639	11	(	(	PUNCT
cblr-13004	639	12	2020	2020	NUM
cblr-13004	639	13	)	)	PUNCT
cblr-13004	639	14	.	.	PUNCT
cblr-13004	640	1	248	248	NUM
cblr-13004	640	2	columbia	columbia	PROPN
cblr-13004	640	3	business	business	NOUN
cblr-13004	640	4	law	law	PROPN
cblr-13004	640	5	review	review	NOUN
cblr-13004	640	6	[	[	X
cblr-13004	640	7	vol	vol	NOUN
cblr-13004	640	8	.	.	NOUN
cblr-13004	640	9	2024	2024	NUM
cblr-13004	640	10	by	by	ADP
cblr-13004	640	11	dollar	dollar	NOUN
cblr-13004	640	12	volume	volume	NOUN
cblr-13004	640	13	clearly	clearly	ADV
cblr-13004	640	14	were	be	AUX
cblr-13004	640	15	not	not	PART
cblr-13004	640	16	at	at	ADP
cblr-13004	640	17	the	the	DET
cblr-13004	640	18	project	project	NOUN
cblr-13004	640	19	level.186	level.186	NOUN
cblr-13004	640	20	attestations	attestation	NOUN
cblr-13004	640	21	that	that	PRON
cblr-13004	640	22	were	be	AUX
cblr-13004	640	23	clearly	clearly	ADV
cblr-13004	640	24	at	at	ADP
cblr-13004	640	25	the	the	DET
cblr-13004	640	26	project	project	NOUN
cblr-13004	640	27	level	level	NOUN
cblr-13004	640	28	accounted	account	VERB
cblr-13004	640	29	for	for	ADP
cblr-13004	640	30	31	31	NUM
cblr-13004	640	31	%	%	NOUN
cblr-13004	640	32	of	of	ADP
cblr-13004	640	33	the	the	DET
cblr-13004	640	34	bond	bond	NOUN
cblr-13004	640	35	count	count	NOUN
cblr-13004	640	36	and	and	CCONJ
cblr-13004	640	37	27	27	NUM
cblr-13004	640	38	%	%	NOUN
cblr-13004	640	39	of	of	ADP
cblr-13004	640	40	the	the	DET
cblr-13004	640	41	dollar	dollar	NOUN
cblr-13004	640	42	volume.187	volume.187	NOUN
cblr-13004	640	43	attestations	attestation	NOUN
cblr-13004	640	44	that	that	PRON
cblr-13004	640	45	were	be	AUX
cblr-13004	640	46	ambiguous	ambiguous	ADJ
cblr-13004	640	47	as	as	ADP
cblr-13004	640	48	to	to	ADP
cblr-13004	640	49	whether	whether	SCONJ
cblr-13004	640	50	they	they	PRON
cblr-13004	640	51	were	be	AUX
cblr-13004	640	52	at	at	ADP
cblr-13004	640	53	the	the	DET
cblr-13004	640	54	project	project	NOUN
cblr-13004	640	55	level	level	NOUN
cblr-13004	640	56	or	or	CCONJ
cblr-13004	640	57	not	not	PART
cblr-13004	640	58	made	make	VERB
cblr-13004	640	59	up	up	ADP
cblr-13004	640	60	20	20	NUM
cblr-13004	640	61	%	%	NOUN
cblr-13004	640	62	of	of	ADP
cblr-13004	640	63	the	the	DET
cblr-13004	640	64	bond	bond	NOUN
cblr-13004	640	65	count	count	NOUN
cblr-13004	640	66	and	and	CCONJ
cblr-13004	640	67	21	21	NUM
cblr-13004	640	68	%	%	NOUN
cblr-13004	640	69	of	of	ADP
cblr-13004	640	70	the	the	DET
cblr-13004	640	71	dollar	dollar	NOUN
cblr-13004	640	72	volume.188	volume.188	NOUN
cblr-13004	640	73	taking	take	VERB
cblr-13004	640	74	into	into	ADP
cblr-13004	640	75	account	account	NOUN
cblr-13004	640	76	the	the	DET
cblr-13004	640	77	bonds	bond	NOUN
cblr-13004	640	78	for	for	SCONJ
cblr-13004	640	79	which	which	DET
cblr-13004	640	80	post	post	ADJ
cblr-13004	640	81	-	-	ADJ
cblr-13004	640	82	issuance	issuance	ADJ
cblr-13004	640	83	reporting	reporting	NOUN
cblr-13004	640	84	could	could	AUX
cblr-13004	640	85	not	not	PART
cblr-13004	640	86	be	be	AUX
cblr-13004	640	87	located	locate	VERB
cblr-13004	640	88	at	at	ADV
cblr-13004	640	89	all	all	ADV
cblr-13004	640	90	,	,	PUNCT
cblr-13004	640	91	it	it	PRON
cblr-13004	640	92	appears	appear	VERB
cblr-13004	640	93	that	that	SCONJ
cblr-13004	640	94	around	around	ADV
cblr-13004	640	95	two	two	NUM
cblr-13004	640	96	-	-	PUNCT
cblr-13004	640	97	thirds	third	NOUN
cblr-13004	640	98	of	of	ADP
cblr-13004	640	99	us	us	PROPN
cblr-13004	640	100	green	green	ADJ
cblr-13004	640	101	bonds	bond	NOUN
cblr-13004	640	102	had	have	VERB
cblr-13004	640	103	third	third	ADJ
cblr-13004	640	104	-	-	PUNCT
cblr-13004	640	105	party	party	NOUN
cblr-13004	640	106	-	-	PUNCT
cblr-13004	640	107	attested	attest	VERB
cblr-13004	640	108	allocation	allocation	NOUN
cblr-13004	640	109	reporting,189	reporting,189	PROPN
cblr-13004	640	110	and	and	CCONJ
cblr-13004	640	111	that	that	SCONJ
cblr-13004	640	112	about	about	ADV
cblr-13004	640	113	one	one	NUM
cblr-13004	640	114	-	-	PUNCT
cblr-13004	640	115	fifth	fifth	NOUN
cblr-13004	640	116	of	of	ADP
cblr-13004	640	117	us	us	PROPN
cblr-13004	640	118	green	green	ADJ
cblr-13004	640	119	bonds	bond	NOUN
cblr-13004	640	120	clearly	clearly	ADV
cblr-13004	640	121	had	have	VERB
cblr-13004	640	122	third	third	ADJ
cblr-13004	640	123	-	-	PUNCT
cblr-13004	640	124	party	party	NOUN
cblr-13004	640	125	-	-	PUNCT
cblr-13004	640	126	attested	attest	VERB
cblr-13004	640	127	allocation	allocation	NOUN
cblr-13004	640	128	reporting	reporting	NOUN
cblr-13004	640	129	at	at	ADP
cblr-13004	640	130	the	the	DET
cblr-13004	640	131	project	project	NOUN
cblr-13004	640	132	level	level	NOUN
cblr-13004	640	133	.	.	PUNCT
cblr-13004	641	1	put	put	VERB
cblr-13004	641	2	differently	differently	ADV
cblr-13004	641	3	,	,	PUNCT
cblr-13004	641	4	32	32	NUM
cblr-13004	641	5	of	of	ADP
cblr-13004	641	6	the	the	DET
cblr-13004	641	7	155	155	NUM
cblr-13004	641	8	us	us	PROPN
cblr-13004	641	9	corporate	corporate	ADJ
cblr-13004	641	10	green	green	ADJ
cblr-13004	641	11	bonds	bond	NOUN
cblr-13004	641	12	issued	issue	VERB
cblr-13004	641	13	during	during	ADP
cblr-13004	641	14	the	the	DET
cblr-13004	641	15	study	study	NOUN
cblr-13004	641	16	period	period	NOUN
cblr-13004	641	17	(	(	PUNCT
cblr-13004	641	18	21	21	NUM
cblr-13004	641	19	%	%	NOUN
cblr-13004	641	20	)	)	PUNCT
cblr-13004	641	21	met	meet	VERB
cblr-13004	641	22	the	the	DET
cblr-13004	641	23	“	"	PUNCT
cblr-13004	641	24	gold	gold	ADJ
cblr-13004	641	25	standard	standard	NOUN
cblr-13004	641	26	”	"	PUNCT
cblr-13004	641	27	of	of	ADP
cblr-13004	641	28	allocation	allocation	NOUN
cblr-13004	641	29	reporting	reporting	NOUN
cblr-13004	641	30	clearly	clearly	ADV
cblr-13004	641	31	attested	attest	VERB
cblr-13004	641	32	at	at	ADP
cblr-13004	641	33	the	the	DET
cblr-13004	641	34	project	project	NOUN
cblr-13004	641	35	level.190	level.190	ADJ
cblr-13004	641	36	2	2	NUM
cblr-13004	641	37	.	.	PUNCT
cblr-13004	641	38	allocation	allocation	NOUN
cblr-13004	641	39	reporting	report	VERB
cblr-13004	641	40	the	the	DET
cblr-13004	641	41	research	research	NOUN
cblr-13004	641	42	team	team	NOUN
cblr-13004	641	43	coded	code	VERB
cblr-13004	641	44	the	the	DET
cblr-13004	641	45	green	green	ADJ
cblr-13004	641	46	-	-	PUNCT
cblr-13004	641	47	bond	bond	NOUN
cblr-13004	641	48	allocation	allocation	NOUN
cblr-13004	641	49	reports	report	VERB
cblr-13004	641	50	to	to	PART
cblr-13004	641	51	determine	determine	VERB
cblr-13004	641	52	the	the	DET
cblr-13004	641	53	level	level	NOUN
cblr-13004	641	54	of	of	ADP
cblr-13004	641	55	detail	detail	NOUN
cblr-13004	641	56	at	at	ADP
cblr-13004	641	57	which	which	PRON
cblr-13004	641	58	they	they	PRON
cblr-13004	641	59	reported	report	VERB
cblr-13004	641	60	.	.	PUNCT
cblr-13004	642	1	as	as	SCONJ
cblr-13004	642	2	just	just	ADV
cblr-13004	642	3	discussed	discuss	VERB
cblr-13004	642	4	,	,	PUNCT
cblr-13004	642	5	this	this	PRON
cblr-13004	642	6	is	be	AUX
cblr-13004	642	7	a	a	DET
cblr-13004	642	8	similar	similar	ADJ
cblr-13004	642	9	,	,	PUNCT
cblr-13004	642	10	but	but	CCONJ
cblr-13004	642	11	not	not	PART
cblr-13004	642	12	identical	identical	ADJ
cblr-13004	642	13	,	,	PUNCT
cblr-13004	642	14	exercise	exercise	VERB
cblr-13004	642	15	to	to	ADP
cblr-13004	642	16	186	186	NUM
cblr-13004	642	17	john	john	PROPN
cblr-13004	642	18	patrick	patrick	PROPN
cblr-13004	642	19	hunt	hunt	PROPN
cblr-13004	642	20	,	,	PUNCT
cblr-13004	642	21	workpapers	workpaper	NOUN
cblr-13004	642	22	for	for	ADP
cblr-13004	642	23	cblr	cblr	NOUN
cblr-13004	642	24	–	–	PUNCT
cblr-13004	642	25	regression	regression	NOUN
cblr-13004	642	26	fields	field	NOUN
cblr-13004	642	27	(	(	PUNCT
cblr-13004	642	28	2024	2024	NUM
cblr-13004	642	29	)	)	PUNCT
cblr-13004	642	30	(	(	PUNCT
cblr-13004	642	31	on	on	ADP
cblr-13004	642	32	file	file	NOUN
cblr-13004	642	33	with	with	ADP
cblr-13004	642	34	the	the	DET
cblr-13004	642	35	columbia	columbia	PROPN
cblr-13004	642	36	business	business	PROPN
cblr-13004	642	37	law	law	PROPN
cblr-13004	642	38	review	review	PROPN
cblr-13004	642	39	)	)	PUNCT
cblr-13004	642	40	.	.	PUNCT
cblr-13004	643	1	187	187	NUM
cblr-13004	644	1	i	i	PRON
cblr-13004	644	2	d.	d.	PROPN
cblr-13004	644	3	188	188	NUM
cblr-13004	644	4	i	i	PROPN
cblr-13004	644	5	d.	d.	PROPN
cblr-13004	644	6	189	189	NUM
cblr-13004	644	7	specifically	specifically	ADV
cblr-13004	644	8	,	,	PUNCT
cblr-13004	644	9	this	this	DET
cblr-13004	644	10	research	research	NOUN
cblr-13004	644	11	finds	find	VERB
cblr-13004	644	12	that	that	SCONJ
cblr-13004	644	13	bonds	bond	NOUN
cblr-13004	644	14	with	with	ADP
cblr-13004	644	15	attestation	attestation	NOUN
cblr-13004	644	16	amount	amount	NOUN
cblr-13004	644	17	to	to	ADP
cblr-13004	644	18	66	66	NUM
cblr-13004	644	19	%	%	NOUN
cblr-13004	644	20	of	of	ADP
cblr-13004	644	21	the	the	DET
cblr-13004	644	22	issue	issue	NOUN
cblr-13004	644	23	count	count	NOUN
cblr-13004	644	24	and	and	CCONJ
cblr-13004	644	25	75	75	NUM
cblr-13004	644	26	%	%	NOUN
cblr-13004	644	27	of	of	ADP
cblr-13004	644	28	the	the	DET
cblr-13004	644	29	dollar	dollar	NOUN
cblr-13004	644	30	value	value	NOUN
cblr-13004	644	31	of	of	ADP
cblr-13004	644	32	green	green	ADJ
cblr-13004	644	33	bonds	bond	NOUN
cblr-13004	644	34	issued	issue	VERB
cblr-13004	644	35	during	during	ADP
cblr-13004	644	36	the	the	DET
cblr-13004	644	37	period	period	NOUN
cblr-13004	644	38	.	.	PUNCT
cblr-13004	645	1	calculations	calculation	NOUN
cblr-13004	645	2	based	base	VERB
cblr-13004	645	3	on	on	ADP
cblr-13004	645	4	bloomberg	bloomberg	PROPN
cblr-13004	645	5	data	datum	NOUN
cblr-13004	645	6	.	.	PUNCT
cblr-13004	646	1	john	john	PROPN
cblr-13004	646	2	patrick	patrick	PROPN
cblr-13004	646	3	hunt	hunt	PROPN
cblr-13004	646	4	,	,	PUNCT
cblr-13004	646	5	workpapers	workpaper	NOUN
cblr-13004	646	6	for	for	ADP
cblr-13004	646	7	cblr	cblr	NOUN
cblr-13004	646	8	–	–	PUNCT
cblr-13004	646	9	regression	regression	NOUN
cblr-13004	646	10	fields	field	NOUN
cblr-13004	646	11	(	(	PUNCT
cblr-13004	646	12	2024	2024	NUM
cblr-13004	646	13	)	)	PUNCT
cblr-13004	646	14	(	(	PUNCT
cblr-13004	646	15	on	on	ADP
cblr-13004	646	16	file	file	NOUN
cblr-13004	646	17	with	with	ADP
cblr-13004	646	18	the	the	DET
cblr-13004	646	19	columbia	columbia	PROPN
cblr-13004	646	20	business	business	PROPN
cblr-13004	646	21	law	law	PROPN
cblr-13004	646	22	review	review	PROPN
cblr-13004	646	23	)	)	PUNCT
cblr-13004	646	24	.	.	PUNCT
cblr-13004	647	1	190	190	NUM
cblr-13004	647	2	the	the	DET
cblr-13004	647	3	author	author	NOUN
cblr-13004	647	4	completed	complete	VERB
cblr-13004	647	5	the	the	DET
cblr-13004	647	6	review	review	NOUN
cblr-13004	647	7	of	of	ADP
cblr-13004	647	8	documents	document	NOUN
cblr-13004	647	9	for	for	ADP
cblr-13004	647	10	this	this	DET
cblr-13004	647	11	study	study	NOUN
cblr-13004	647	12	in	in	ADP
cblr-13004	647	13	early	early	ADJ
cblr-13004	647	14	august	august	PROPN
cblr-13004	647	15	2023	2023	NUM
cblr-13004	647	16	,	,	PUNCT
cblr-13004	647	17	so	so	CCONJ
cblr-13004	647	18	the	the	DET
cblr-13004	647	19	latest	latest	ADV
cblr-13004	647	20	-	-	PUNCT
cblr-13004	647	21	issued	issue	VERB
cblr-13004	647	22	bonds	bond	NOUN
cblr-13004	647	23	in	in	ADP
cblr-13004	647	24	the	the	DET
cblr-13004	647	25	sample	sample	NOUN
cblr-13004	647	26	may	may	AUX
cblr-13004	647	27	have	have	AUX
cblr-13004	647	28	had	have	VERB
cblr-13004	647	29	as	as	ADV
cblr-13004	647	30	little	little	ADJ
cblr-13004	647	31	as	as	ADP
cblr-13004	647	32	fourteen	fourteen	NUM
cblr-13004	647	33	months	month	NOUN
cblr-13004	647	34	to	to	PART
cblr-13004	647	35	report	report	VERB
cblr-13004	647	36	.	.	PUNCT
cblr-13004	648	1	although	although	SCONJ
cblr-13004	648	2	the	the	DET
cblr-13004	648	3	gbp	gbp	NOUN
cblr-13004	648	4	call	call	NOUN
cblr-13004	648	5	for	for	ADP
cblr-13004	648	6	annual	annual	ADJ
cblr-13004	648	7	reporting	reporting	NOUN
cblr-13004	648	8	on	on	ADP
cblr-13004	648	9	proceeds	proceed	NOUN
cblr-13004	648	10	allocation	allocation	NOUN
cblr-13004	648	11	,	,	PUNCT
cblr-13004	648	12	see	see	VERB
cblr-13004	648	13	2021	2021	NUM
cblr-13004	648	14	green	green	ADJ
cblr-13004	648	15	bond	bond	NOUN
cblr-13004	648	16	principles	principle	NOUN
cblr-13004	648	17	,	,	PUNCT
cblr-13004	648	18	supra	supra	PROPN
cblr-13004	648	19	note	note	NOUN
cblr-13004	648	20	1	1	NUM
cblr-13004	648	21	,	,	PUNCT
cblr-13004	648	22	at	at	ADP
cblr-13004	648	23	6	6	NUM
cblr-13004	648	24	,	,	PUNCT
cblr-13004	648	25	it	it	PRON
cblr-13004	648	26	is	be	AUX
cblr-13004	648	27	possible	possible	ADJ
cblr-13004	648	28	some	some	PRON
cblr-13004	648	29	of	of	ADP
cblr-13004	648	30	these	these	DET
cblr-13004	648	31	bonds	bond	NOUN
cblr-13004	648	32	may	may	AUX
cblr-13004	648	33	report	report	VERB
cblr-13004	648	34	in	in	ADP
cblr-13004	648	35	the	the	DET
cblr-13004	648	36	future	future	NOUN
cblr-13004	648	37	.	.	PUNCT
cblr-13004	649	1	notably	notably	ADV
cblr-13004	649	2	,	,	PUNCT
cblr-13004	649	3	bonds	bond	NOUN
cblr-13004	649	4	issued	issue	VERB
cblr-13004	649	5	as	as	ADV
cblr-13004	649	6	late	late	ADV
cblr-13004	649	7	as	as	ADP
cblr-13004	649	8	may	may	PROPN
cblr-13004	649	9	20	20	NUM
cblr-13004	649	10	,	,	PUNCT
cblr-13004	649	11	2022	2022	NUM
cblr-13004	649	12	,	,	PUNCT
cblr-13004	649	13	or	or	CCONJ
cblr-13004	649	14	98.9	98.9	NUM
cblr-13004	649	15	%	%	NOUN
cblr-13004	649	16	of	of	ADP
cblr-13004	649	17	the	the	DET
cblr-13004	649	18	way	way	NOUN
cblr-13004	649	19	through	through	ADP
cblr-13004	649	20	the	the	DET
cblr-13004	649	21	sample	sample	NOUN
cblr-13004	649	22	period	period	NOUN
cblr-13004	649	23	,	,	PUNCT
cblr-13004	649	24	have	have	AUX
cblr-13004	649	25	issued	issue	VERB
cblr-13004	649	26	attested	attest	VERB
cblr-13004	649	27	reports	report	NOUN
cblr-13004	649	28	on	on	ADP
cblr-13004	649	29	proceeds	proceed	NOUN
cblr-13004	649	30	allocation	allocation	NOUN
cblr-13004	649	31	.	.	PUNCT
cblr-13004	650	1	see	see	VERB
cblr-13004	650	2	oncor	oncor	PROPN
cblr-13004	650	3	electric	electric	PROPN
cblr-13004	650	4	delivery	delivery	PROPN
cblr-13004	650	5	co.	co.	PROPN
cblr-13004	650	6	,	,	PUNCT
cblr-13004	650	7	management	management	NOUN
cblr-13004	650	8	’s	’s	PART
cblr-13004	650	9	assertion	assertion	NOUN
cblr-13004	650	10	regarding	regard	VERB
cblr-13004	650	11	disbursements	disbursement	NOUN
cblr-13004	650	12	for	for	ADP
cblr-13004	650	13	eligible	eligible	ADJ
cblr-13004	650	14	green	green	ADJ
cblr-13004	650	15	projects	project	NOUN
cblr-13004	650	16	(	(	PUNCT
cblr-13004	650	17	may	may	PROPN
cblr-13004	650	18	19	19	NUM
cblr-13004	650	19	,	,	PUNCT
cblr-13004	650	20	2023	2023	NUM
cblr-13004	650	21	)	)	PUNCT
cblr-13004	650	22	.	.	PUNCT
cblr-13004	651	1	thus	thus	ADV
cblr-13004	651	2	,	,	PUNCT
cblr-13004	651	3	the	the	DET
cblr-13004	651	4	reporting	reporting	NOUN
cblr-13004	651	5	-	-	PUNCT
cblr-13004	651	6	lag	lag	NOUN
cblr-13004	651	7	issue	issue	NOUN
cblr-13004	651	8	seems	seem	VERB
cblr-13004	651	9	unlikely	unlikely	ADJ
cblr-13004	651	10	to	to	PART
cblr-13004	651	11	change	change	VERB
cblr-13004	651	12	the	the	DET
cblr-13004	651	13	reported	report	VERB
cblr-13004	651	14	results	result	NOUN
cblr-13004	651	15	materially	materially	ADV
cblr-13004	651	16	.	.	PUNCT
cblr-13004	652	1	no	no	INTJ
cblr-13004	652	2	.	.	NOUN
cblr-13004	652	3	1	1	NUM
cblr-13004	652	4	]	]	X
cblr-13004	652	5	green	green	ADJ
cblr-13004	652	6	bond	bond	NOUN
cblr-13004	652	7	reporting	report	VERB
cblr-13004	652	8	249	249	NUM
cblr-13004	652	9	coding	code	VERB
cblr-13004	652	10	the	the	DET
cblr-13004	652	11	level	level	NOUN
cblr-13004	652	12	at	at	ADP
cblr-13004	652	13	which	which	PRON
cblr-13004	652	14	attestations	attestation	NOUN
cblr-13004	652	15	operate	operate	VERB
cblr-13004	652	16	.	.	PUNCT
cblr-13004	653	1	the	the	DET
cblr-13004	653	2	documents	document	NOUN
cblr-13004	653	3	all	all	PRON
cblr-13004	653	4	reported	report	VERB
cblr-13004	653	5	at	at	ADP
cblr-13004	653	6	either	either	CCONJ
cblr-13004	653	7	the	the	DET
cblr-13004	653	8	“	"	PUNCT
cblr-13004	653	9	project	project	NOUN
cblr-13004	653	10	”	"	PUNCT
cblr-13004	653	11	level	level	NOUN
cblr-13004	653	12	,	,	PUNCT
cblr-13004	653	13	discussed	discuss	VERB
cblr-13004	653	14	above	above	ADV
cblr-13004	653	15	,	,	PUNCT
cblr-13004	653	16	or	or	CCONJ
cblr-13004	653	17	at	at	ADP
cblr-13004	653	18	the	the	DET
cblr-13004	653	19	“	"	PUNCT
cblr-13004	653	20	category	category	NOUN
cblr-13004	653	21	”	"	PUNCT
cblr-13004	653	22	level	level	NOUN
cblr-13004	653	23	.	.	PUNCT
cblr-13004	654	1	the	the	DET
cblr-13004	654	2	latter	latter	ADJ
cblr-13004	654	3	term	term	NOUN
cblr-13004	654	4	describes	describe	VERB
cblr-13004	654	5	reporting	report	VERB
cblr-13004	654	6	that	that	PRON
cblr-13004	654	7	is	be	AUX
cblr-13004	654	8	not	not	PART
cblr-13004	654	9	specific	specific	ADJ
cblr-13004	654	10	enough	enough	ADV
cblr-13004	654	11	to	to	PART
cblr-13004	654	12	allow	allow	VERB
cblr-13004	654	13	identification	identification	NOUN
cblr-13004	654	14	of	of	ADP
cblr-13004	654	15	individual	individual	ADJ
cblr-13004	654	16	projects	project	NOUN
cblr-13004	654	17	,	,	PUNCT
cblr-13004	654	18	but	but	CCONJ
cblr-13004	654	19	that	that	PRON
cblr-13004	654	20	does	do	AUX
cblr-13004	654	21	state	state	VERB
cblr-13004	654	22	the	the	DET
cblr-13004	654	23	general	general	ADJ
cblr-13004	654	24	type	type	NOUN
cblr-13004	654	25	of	of	ADP
cblr-13004	654	26	green	green	ADJ
cblr-13004	654	27	expenditure	expenditure	NOUN
cblr-13004	654	28	,	,	PUNCT
cblr-13004	654	29	such	such	ADJ
cblr-13004	654	30	as	as	ADP
cblr-13004	654	31	“	"	PUNCT
cblr-13004	654	32	green	green	ADJ
cblr-13004	654	33	buildings	building	NOUN
cblr-13004	654	34	”	"	PUNCT
cblr-13004	654	35	or	or	CCONJ
cblr-13004	654	36	“	"	PUNCT
cblr-13004	654	37	wind	wind	NOUN
cblr-13004	654	38	power	power	NOUN
cblr-13004	654	39	generation	generation	NOUN
cblr-13004	654	40	.	.	PUNCT
cblr-13004	654	41	”	"	PUNCT
cblr-13004	655	1	the	the	DET
cblr-13004	655	2	following	follow	VERB
cblr-13004	655	3	table	table	NOUN
cblr-13004	655	4	summarizes	summarize	VERB
cblr-13004	655	5	the	the	DET
cblr-13004	655	6	findings	finding	NOUN
cblr-13004	655	7	.	.	PUNCT
cblr-13004	656	1	table	table	NOUN
cblr-13004	656	2	2	2	NUM
cblr-13004	656	3	:	:	PUNCT
cblr-13004	656	4	allocation	allocation	NOUN
cblr-13004	656	5	reporting	reporting	NOUN
cblr-13004	656	6	levels	level	NOUN
cblr-13004	656	7	all	all	DET
cblr-13004	656	8	bonds	bond	NOUN
cblr-13004	656	9	with	with	ADP
cblr-13004	656	10	allocation	allocation	NOUN
cblr-13004	656	11	reporting	reporting	NOUN
cblr-13004	656	12	bonds	bond	NOUN
cblr-13004	656	13	with	with	ADP
cblr-13004	656	14	attested	attest	VERB
cblr-13004	656	15	allocation	allocation	NOUN
cblr-13004	656	16	reporting	reporting	NOUN
cblr-13004	656	17	bonds	bond	NOUN
cblr-13004	656	18	with	with	ADP
cblr-13004	656	19	unattested	unattested	ADJ
cblr-13004	656	20	allocation	allocation	NOUN
cblr-13004	656	21	reporting	reporting	NOUN
cblr-13004	656	22	allocation	allocation	NOUN
cblr-13004	656	23	reporting	reporting	NOUN
cblr-13004	656	24	level	level	NOUN
cblr-13004	656	25	bond	bond	NOUN
cblr-13004	656	26	count	count	NOUN
cblr-13004	656	27	amount	amount	NOUN
cblr-13004	656	28	issued	issue	VERB
cblr-13004	656	29	(	(	PUNCT
cblr-13004	656	30	$	$	SYM
cblr-13004	656	31	billion	billion	NUM
cblr-13004	656	32	)	)	PUNCT
cblr-13004	656	33	bond	bond	NOUN
cblr-13004	656	34	count	count	NOUN
cblr-13004	656	35	amount	amount	NOUN
cblr-13004	656	36	issued	issue	VERB
cblr-13004	656	37	bond	bond	NOUN
cblr-13004	656	38	count	count	NOUN
cblr-13004	656	39	amount	amount	NOUN
cblr-13004	656	40	issued	issue	VERB
cblr-13004	656	41	category	category	NOUN
cblr-13004	656	42	level	level	NOUN
cblr-13004	656	43	59	59	NUM
cblr-13004	656	44	(	(	PUNCT
cblr-13004	656	45	42	42	NUM
cblr-13004	656	46	%	%	NOUN
cblr-13004	656	47	)	)	PUNCT
cblr-13004	656	48	$	$	SYM
cblr-13004	656	49	37.1	37.1	NUM
cblr-13004	656	50	(	(	PUNCT
cblr-13004	656	51	43	43	NUM
cblr-13004	656	52	%	%	NOUN
cblr-13004	656	53	)	)	PUNCT
cblr-13004	656	54	46	46	NUM
cblr-13004	656	55	(	(	PUNCT
cblr-13004	656	56	44.7	44.7	NUM
cblr-13004	656	57	%	%	NOUN
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cblr-13004	662	150	.	.	X
cblr-13004	662	151	discussion	discussion	NOUN
cblr-13004	662	152	the	the	DET
cblr-13004	662	153	results	result	NOUN
cblr-13004	662	154	just	just	ADV
cblr-13004	662	155	reported	report	VERB
cblr-13004	662	156	offer	offer	NOUN
cblr-13004	662	157	support	support	NOUN
cblr-13004	662	158	for	for	ADP
cblr-13004	662	159	both	both	CCONJ
cblr-13004	662	160	a	a	DET
cblr-13004	662	161	positive	positive	ADJ
cblr-13004	662	162	and	and	CCONJ
cblr-13004	662	163	a	a	DET
cblr-13004	662	164	negative	negative	ADJ
cblr-13004	662	165	view	view	NOUN
cblr-13004	662	166	of	of	ADP
cblr-13004	662	167	the	the	DET
cblr-13004	662	168	us	us	PROPN
cblr-13004	662	169	green	green	ADJ
cblr-13004	662	170	-	-	PUNCT
cblr-13004	662	171	bond	bond	NOUN
cblr-13004	662	172	market	market	NOUN
cblr-13004	662	173	.	.	PUNCT
cblr-13004	663	1	defenders	defender	NOUN
cblr-13004	663	2	of	of	ADP
cblr-13004	663	3	the	the	DET
cblr-13004	663	4	market	market	NOUN
cblr-13004	663	5	as	as	SCONJ
cblr-13004	663	6	it	it	PRON
cblr-13004	663	7	exists	exist	VERB
cblr-13004	663	8	can	can	AUX
cblr-13004	663	9	point	point	VERB
cblr-13004	663	10	to	to	ADP
cblr-13004	663	11	the	the	DET
cblr-13004	663	12	facts	fact	NOUN
cblr-13004	663	13	that	that	SCONJ
cblr-13004	663	14	allocation	allocation	NOUN
cblr-13004	663	15	reporting	reporting	NOUN
cblr-13004	663	16	is	be	AUX
cblr-13004	663	17	available	available	ADJ
cblr-13004	663	18	in	in	ADP
cblr-13004	663	19	at	at	ADV
cblr-13004	663	20	least	least	ADV
cblr-13004	663	21	nine	nine	NUM
cblr-13004	663	22	out	out	ADP
cblr-13004	663	23	of	of	ADP
cblr-13004	663	24	ten	ten	NUM
cblr-13004	663	25	of	of	ADP
cblr-13004	663	26	the	the	DET
cblr-13004	663	27	bonds	bond	NOUN
cblr-13004	663	28	issued	issue	VERB
cblr-13004	663	29	during	during	ADP
cblr-13004	663	30	the	the	DET
cblr-13004	663	31	study	study	NOUN
cblr-13004	663	32	period	period	NOUN
cblr-13004	663	33	and	and	CCONJ
cblr-13004	663	34	that	that	SCONJ
cblr-13004	663	35	accountants	accountant	NOUN
cblr-13004	663	36	apparently	apparently	ADV
cblr-13004	663	37	attested	attest	VERB
cblr-13004	663	38	to	to	ADP
cblr-13004	663	39	the	the	DET
cblr-13004	663	40	reporting	reporting	NOUN
cblr-13004	663	41	for	for	ADP
cblr-13004	663	42	around	around	ADV
cblr-13004	663	43	three	three	NUM
cblr-13004	663	44	quarters	quarter	NOUN
cblr-13004	663	45	of	of	ADP
cblr-13004	663	46	the	the	DET
cblr-13004	663	47	bonds	bond	NOUN
cblr-13004	663	48	with	with	ADP
cblr-13004	663	49	reporting	reporting	NOUN
cblr-13004	663	50	.	.	PUNCT
cblr-13004	664	1	moreover	moreover	ADV
cblr-13004	664	2	,	,	PUNCT
cblr-13004	664	3	the	the	DET
cblr-13004	664	4	large	large	ADJ
cblr-13004	664	5	majority	majority	NOUN
cblr-13004	664	6	of	of	ADP
cblr-13004	664	7	no	no	NOUN
cblr-13004	664	8	.	.	NOUN
cblr-13004	664	9	1	1	NUM
cblr-13004	664	10	]	]	X
cblr-13004	664	11	green	green	ADJ
cblr-13004	664	12	bond	bond	NOUN
cblr-13004	664	13	reporting	report	VERB
cblr-13004	664	14	251	251	NUM
cblr-13004	664	15	attestations	attestation	NOUN
cblr-13004	664	16	(	(	PUNCT
cblr-13004	664	17	90	90	NUM
cblr-13004	664	18	%	%	NOUN
cblr-13004	664	19	)	)	PUNCT
cblr-13004	664	20	are	be	AUX
cblr-13004	664	21	based	base	VERB
cblr-13004	664	22	on	on	ADP
cblr-13004	664	23	“	"	PUNCT
cblr-13004	664	24	examinations	examination	NOUN
cblr-13004	664	25	”	"	PUNCT
cblr-13004	664	26	resulting	result	VERB
cblr-13004	664	27	from	from	ADP
cblr-13004	664	28	a	a	DET
cblr-13004	664	29	process	process	NOUN
cblr-13004	664	30	the	the	DET
cblr-13004	664	31	accountants	accountant	NOUN
cblr-13004	664	32	judged	judge	VERB
cblr-13004	664	33	sufficient	sufficient	ADJ
cblr-13004	664	34	to	to	PART
cblr-13004	664	35	allow	allow	VERB
cblr-13004	664	36	them	they	PRON
cblr-13004	664	37	to	to	PART
cblr-13004	664	38	form	form	VERB
cblr-13004	664	39	a	a	DET
cblr-13004	664	40	judgment	judgment	NOUN
cblr-13004	664	41	about	about	ADP
cblr-13004	664	42	the	the	DET
cblr-13004	664	43	fairness	fairness	NOUN
cblr-13004	664	44	of	of	ADP
cblr-13004	664	45	management	management	NOUN
cblr-13004	664	46	’s	’s	PART
cblr-13004	664	47	reporting	reporting	NOUN
cblr-13004	664	48	.	.	PUNCT
cblr-13004	665	1	as	as	ADP
cblr-13004	665	2	for	for	ADP
cblr-13004	665	3	the	the	DET
cblr-13004	665	4	allocation	allocation	NOUN
cblr-13004	665	5	reporting	report	VERB
cblr-13004	665	6	itself	itself	PRON
cblr-13004	665	7	,	,	PUNCT
cblr-13004	665	8	it	it	PRON
cblr-13004	665	9	was	be	AUX
cblr-13004	665	10	at	at	ADP
cblr-13004	665	11	least	least	ADJ
cblr-13004	665	12	arguably	arguably	ADV
cblr-13004	665	13	at	at	ADP
cblr-13004	665	14	the	the	DET
cblr-13004	665	15	project	project	NOUN
cblr-13004	665	16	level	level	NOUN
cblr-13004	665	17	for	for	ADP
cblr-13004	665	18	52	52	NUM
cblr-13004	665	19	%	%	NOUN
cblr-13004	665	20	of	of	ADP
cblr-13004	665	21	reporting	report	VERB
cblr-13004	665	22	bonds	bond	NOUN
cblr-13004	665	23	.	.	PUNCT
cblr-13004	666	1	most	most	ADJ
cblr-13004	666	2	green	green	ADJ
cblr-13004	666	3	bond	bond	NOUN
cblr-13004	666	4	reporting	reporting	NOUN
cblr-13004	666	5	tells	tell	VERB
cblr-13004	666	6	the	the	DET
cblr-13004	666	7	user	user	NOUN
cblr-13004	666	8	of	of	ADP
cblr-13004	666	9	disclosures	disclosure	NOUN
cblr-13004	666	10	what	what	PRON
cblr-13004	666	11	the	the	DET
cblr-13004	666	12	company	company	NOUN
cblr-13004	666	13	says	say	VERB
cblr-13004	666	14	it	it	PRON
cblr-13004	666	15	did	do	VERB
cblr-13004	666	16	with	with	ADP
cblr-13004	666	17	the	the	DET
cblr-13004	666	18	money	money	NOUN
cblr-13004	666	19	with	with	ADP
cblr-13004	666	20	enough	enough	ADJ
cblr-13004	666	21	specificity	specificity	NOUN
cblr-13004	666	22	to	to	PART
cblr-13004	666	23	allow	allow	VERB
cblr-13004	666	24	the	the	DET
cblr-13004	666	25	user	user	NOUN
cblr-13004	666	26	to	to	PART
cblr-13004	666	27	follow	follow	VERB
cblr-13004	666	28	up	up	ADP
cblr-13004	666	29	if	if	SCONJ
cblr-13004	666	30	it	it	PRON
cblr-13004	666	31	has	have	VERB
cblr-13004	666	32	the	the	DET
cblr-13004	666	33	inclination	inclination	NOUN
cblr-13004	666	34	and	and	CCONJ
cblr-13004	666	35	ability	ability	NOUN
cblr-13004	666	36	to	to	PART
cblr-13004	666	37	do	do	AUX
cblr-13004	666	38	so	so	ADV
cblr-13004	666	39	.	.	PUNCT
cblr-13004	667	1	and	and	CCONJ
cblr-13004	667	2	almost	almost	ADV
cblr-13004	667	3	40	40	NUM
cblr-13004	667	4	%	%	NOUN
cblr-13004	667	5	of	of	ADP
cblr-13004	667	6	the	the	DET
cblr-13004	667	7	bonds	bond	NOUN
cblr-13004	667	8	that	that	PRON
cblr-13004	667	9	report	report	VERB
cblr-13004	667	10	only	only	ADV
cblr-13004	667	11	at	at	ADP
cblr-13004	667	12	the	the	DET
cblr-13004	667	13	category	category	NOUN
cblr-13004	667	14	level	level	NOUN
cblr-13004	667	15	at	at	ADP
cblr-13004	667	16	least	least	ADJ
cblr-13004	667	17	provide	provide	VERB
cblr-13004	667	18	illustrative	illustrative	ADJ
cblr-13004	667	19	examples	example	NOUN
cblr-13004	667	20	of	of	ADP
cblr-13004	667	21	the	the	DET
cblr-13004	667	22	issuers	issuer	NOUN
cblr-13004	667	23	’	'	PUNCT
cblr-13004	667	24	claimed	claim	VERB
cblr-13004	667	25	green	green	ADJ
cblr-13004	667	26	projects	project	NOUN
cblr-13004	667	27	.	.	PUNCT
cblr-13004	668	1	critics	critic	NOUN
cblr-13004	668	2	might	might	AUX
cblr-13004	668	3	point	point	VERB
cblr-13004	668	4	to	to	ADP
cblr-13004	668	5	the	the	DET
cblr-13004	668	6	fact	fact	NOUN
cblr-13004	668	7	that	that	SCONJ
cblr-13004	668	8	the	the	DET
cblr-13004	668	9	icma	icma	PROPN
cblr-13004	668	10	green	green	ADJ
cblr-13004	668	11	bond	bond	NOUN
cblr-13004	668	12	principles	principle	NOUN
cblr-13004	668	13	require	require	VERB
cblr-13004	668	14	“	"	PUNCT
cblr-13004	668	15	readily	readily	ADV
cblr-13004	668	16	available	available	ADJ
cblr-13004	668	17	”	"	PUNCT
cblr-13004	668	18	allocation	allocation	NOUN
cblr-13004	668	19	reporting,191	reporting,191	PROPN
cblr-13004	669	1	and	and	CCONJ
cblr-13004	669	2	they	they	PRON
cblr-13004	669	3	might	might	AUX
cblr-13004	669	4	be	be	AUX
cblr-13004	669	5	concerned	concern	VERB
cblr-13004	669	6	that	that	SCONJ
cblr-13004	669	7	bloomberg	bloomberg	PROPN
cblr-13004	669	8	and	and	CCONJ
cblr-13004	669	9	google	google	PROPN
cblr-13004	669	10	searches	search	NOUN
cblr-13004	669	11	failed	fail	VERB
cblr-13004	669	12	to	to	PART
cblr-13004	669	13	turn	turn	VERB
cblr-13004	669	14	up	up	ADP
cblr-13004	669	15	any	any	DET
cblr-13004	669	16	reporting	reporting	NOUN
cblr-13004	669	17	for	for	ADP
cblr-13004	669	18	around	around	ADV
cblr-13004	669	19	10	10	NUM
cblr-13004	669	20	%	%	NOUN
cblr-13004	669	21	of	of	ADP
cblr-13004	669	22	green	green	ADJ
cblr-13004	669	23	bonds	bond	NOUN
cblr-13004	669	24	,	,	PUNCT
cblr-13004	669	25	accounting	account	VERB
cblr-13004	669	26	for	for	ADP
cblr-13004	669	27	6	6	NUM
cblr-13004	669	28	%	%	NOUN
cblr-13004	669	29	of	of	ADP
cblr-13004	669	30	dollar	dollar	NOUN
cblr-13004	669	31	volume	volume	NOUN
cblr-13004	669	32	.	.	PUNCT
cblr-13004	670	1	and	and	CCONJ
cblr-13004	670	2	even	even	ADV
cblr-13004	670	3	among	among	ADP
cblr-13004	670	4	bonds	bond	NOUN
cblr-13004	670	5	with	with	ADP
cblr-13004	670	6	reporting	reporting	NOUN
cblr-13004	670	7	,	,	PUNCT
cblr-13004	670	8	around	around	ADP
cblr-13004	670	9	9	9	NUM
cblr-13004	670	10	%	%	NOUN
cblr-13004	670	11	(	(	PUNCT
cblr-13004	670	12	6	6	NUM
cblr-13004	670	13	%	%	NOUN
cblr-13004	670	14	by	by	ADP
cblr-13004	670	15	dollar	dollar	NOUN
cblr-13004	670	16	volume	volume	NOUN
cblr-13004	670	17	)	)	PUNCT
cblr-13004	670	18	have	have	VERB
cblr-13004	670	19	neither	neither	CCONJ
cblr-13004	670	20	attestation	attestation	NOUN
cblr-13004	670	21	nor	nor	CCONJ
cblr-13004	670	22	project	project	NOUN
cblr-13004	670	23	-	-	PUNCT
cblr-13004	670	24	level	level	NOUN
cblr-13004	670	25	reporting	reporting	NOUN
cblr-13004	670	26	.	.	PUNCT
cblr-13004	671	1	but	but	CCONJ
cblr-13004	671	2	perhaps	perhaps	ADV
cblr-13004	671	3	the	the	DET
cblr-13004	671	4	most	most	ADV
cblr-13004	671	5	troubling	troubling	ADJ
cblr-13004	671	6	finding	finding	NOUN
cblr-13004	671	7	is	be	AUX
cblr-13004	671	8	that	that	SCONJ
cblr-13004	671	9	around	around	ADP
cblr-13004	671	10	a	a	DET
cblr-13004	671	11	quarter	quarter	NOUN
cblr-13004	671	12	of	of	ADP
cblr-13004	671	13	green	green	ADJ
cblr-13004	671	14	-	-	PUNCT
cblr-13004	671	15	bond	bond	NOUN
cblr-13004	671	16	allocation	allocation	NOUN
cblr-13004	671	17	reporting	reporting	NOUN
cblr-13004	671	18	appears	appear	VERB
cblr-13004	671	19	to	to	PART
cblr-13004	671	20	be	be	AUX
cblr-13004	671	21	unattested	unattested	ADJ
cblr-13004	671	22	.	.	PUNCT
cblr-13004	672	1	this	this	DET
cblr-13004	672	2	finding	finding	NOUN
cblr-13004	672	3	is	be	AUX
cblr-13004	672	4	disturbing	disturbing	ADJ
cblr-13004	672	5	because	because	SCONJ
cblr-13004	672	6	use	use	NOUN
cblr-13004	672	7	of	of	ADP
cblr-13004	672	8	proceeds	proceed	NOUN
cblr-13004	672	9	is	be	AUX
cblr-13004	672	10	central	central	ADJ
cblr-13004	672	11	to	to	ADP
cblr-13004	672	12	the	the	DET
cblr-13004	672	13	icma	icma	PROPN
cblr-13004	672	14	gbp	gbp	PROPN
cblr-13004	672	15	’s	’s	PART
cblr-13004	672	16	definition	definition	NOUN
cblr-13004	672	17	of	of	ADP
cblr-13004	672	18	“	"	PUNCT
cblr-13004	672	19	greenness	greenness	NOUN
cblr-13004	672	20	,	,	PUNCT
cblr-13004	672	21	”	"	PUNCT
cblr-13004	672	22	even	even	ADV
cblr-13004	672	23	though	though	SCONJ
cblr-13004	672	24	the	the	DET
cblr-13004	672	25	finding	finding	NOUN
cblr-13004	672	26	does	do	AUX
cblr-13004	672	27	not	not	PART
cblr-13004	672	28	reveal	reveal	VERB
cblr-13004	672	29	a	a	DET
cblr-13004	672	30	violation	violation	NOUN
cblr-13004	672	31	of	of	ADP
cblr-13004	672	32	any	any	DET
cblr-13004	672	33	rules	rule	NOUN
cblr-13004	672	34	because	because	SCONJ
cblr-13004	672	35	the	the	DET
cblr-13004	672	36	gbp	gbp	NOUN
cblr-13004	672	37	do	do	AUX
cblr-13004	672	38	not	not	PART
cblr-13004	672	39	require	require	VERB
cblr-13004	672	40	attestation	attestation	NOUN
cblr-13004	672	41	.	.	PUNCT
cblr-13004	673	1	b.	b.	PROPN
cblr-13004	673	2	exploring	explore	VERB
cblr-13004	673	3	green	green	ADJ
cblr-13004	673	4	-	-	PUNCT
cblr-13004	673	5	bond	bond	NOUN
cblr-13004	673	6	post	post	ADJ
cblr-13004	673	7	-	-	ADJ
cblr-13004	673	8	issuance	issuance	ADJ
cblr-13004	673	9	reporting	reporting	NOUN
cblr-13004	673	10	quality	quality	NOUN
cblr-13004	673	11	to	to	PART
cblr-13004	673	12	identify	identify	VERB
cblr-13004	673	13	possible	possible	ADJ
cblr-13004	673	14	relationships	relationship	NOUN
cblr-13004	673	15	within	within	ADP
cblr-13004	673	16	the	the	DET
cblr-13004	673	17	data	datum	NOUN
cblr-13004	673	18	that	that	PRON
cblr-13004	673	19	might	might	AUX
cblr-13004	673	20	explain	explain	VERB
cblr-13004	673	21	post	post	ADJ
cblr-13004	673	22	-	-	ADJ
cblr-13004	673	23	issuance	issuance	ADJ
cblr-13004	673	24	reporting	reporting	NOUN
cblr-13004	673	25	quality	quality	NOUN
cblr-13004	673	26	,	,	PUNCT
cblr-13004	673	27	the	the	DET
cblr-13004	673	28	author	author	NOUN
cblr-13004	673	29	examined	examine	VERB
cblr-13004	673	30	how	how	SCONJ
cblr-13004	673	31	reporting	reporting	NOUN
cblr-13004	673	32	quality	quality	NOUN
cblr-13004	673	33	correlated	correlate	VERB
cblr-13004	673	34	with	with	ADP
cblr-13004	673	35	other	other	ADJ
cblr-13004	673	36	variables	variable	NOUN
cblr-13004	673	37	captured	capture	VERB
cblr-13004	673	38	in	in	ADP
cblr-13004	673	39	the	the	DET
cblr-13004	673	40	data	datum	NOUN
cblr-13004	673	41	and	and	CCONJ
cblr-13004	673	42	conducted	conduct	VERB
cblr-13004	673	43	regressions	regression	NOUN
cblr-13004	673	44	.	.	PUNCT
cblr-13004	674	1	the	the	DET
cblr-13004	674	2	article	article	NOUN
cblr-13004	674	3	reports	report	VERB
cblr-13004	674	4	this	this	DET
cblr-13004	674	5	analysis	analysis	NOUN
cblr-13004	674	6	for	for	ADP
cblr-13004	674	7	both	both	CCONJ
cblr-13004	674	8	the	the	DET
cblr-13004	674	9	principal	principal	ADJ
cblr-13004	674	10	measures	measure	NOUN
cblr-13004	674	11	of	of	ADP
cblr-13004	674	12	191	191	NUM
cblr-13004	674	13	2021	2021	NUM
cblr-13004	674	14	green	green	ADJ
cblr-13004	674	15	bond	bond	NOUN
cblr-13004	674	16	principles	principle	NOUN
cblr-13004	674	17	,	,	PUNCT
cblr-13004	674	18	supra	supra	PROPN
cblr-13004	674	19	note	note	NOUN
cblr-13004	674	20	1	1	NUM
cblr-13004	674	21	,	,	PUNCT
cblr-13004	674	22	at	at	ADP
cblr-13004	674	23	6	6	NUM
cblr-13004	674	24	.	.	NUM
cblr-13004	674	25	252	252	NUM
cblr-13004	674	26	columbia	columbia	PROPN
cblr-13004	674	27	business	business	NOUN
cblr-13004	674	28	law	law	NOUN
cblr-13004	674	29	review	review	NOUN
cblr-13004	674	30	[	[	X
cblr-13004	674	31	vol	vol	NOUN
cblr-13004	674	32	.	.	NOUN
cblr-13004	674	33	2024	2024	NUM
cblr-13004	674	34	reporting	report	VERB
cblr-13004	674	35	quality	quality	NOUN
cblr-13004	674	36	it	it	PRON
cblr-13004	674	37	discusses	discuss	VERB
cblr-13004	674	38	:	:	PUNCT
cblr-13004	674	39	attestation	attestation	NOUN
cblr-13004	674	40	and	and	CCONJ
cblr-13004	674	41	allocation	allocation	NOUN
cblr-13004	674	42	reporting	reporting	NOUN
cblr-13004	674	43	level	level	NOUN
cblr-13004	674	44	.	.	PUNCT
cblr-13004	675	1	three	three	NUM
cblr-13004	675	2	questions	question	NOUN
cblr-13004	675	3	of	of	ADP
cblr-13004	675	4	particular	particular	ADJ
cblr-13004	675	5	interest	interest	NOUN
cblr-13004	675	6	are	be	AUX
cblr-13004	675	7	as	as	SCONJ
cblr-13004	675	8	follows	follow	VERB
cblr-13004	675	9	.	.	PUNCT
cblr-13004	676	1	(	(	PUNCT
cblr-13004	676	2	1	1	X
cblr-13004	676	3	)	)	PUNCT
cblr-13004	676	4	do	do	VERB
cblr-13004	676	5	issuers	issuer	NOUN
cblr-13004	676	6	that	that	PRON
cblr-13004	676	7	are	be	AUX
cblr-13004	676	8	“	"	PUNCT
cblr-13004	676	9	higher	high	ADJ
cblr-13004	676	10	quality	quality	NOUN
cblr-13004	676	11	,	,	PUNCT
cblr-13004	676	12	”	"	PUNCT
cblr-13004	676	13	in	in	ADP
cblr-13004	676	14	the	the	DET
cblr-13004	676	15	sense	sense	NOUN
cblr-13004	676	16	of	of	ADP
cblr-13004	676	17	more	more	ADV
cblr-13004	676	18	creditworthy	creditworthy	ADJ
cblr-13004	676	19	,	,	PUNCT
cblr-13004	676	20	provide	provide	VERB
cblr-13004	676	21	better	well	ADJ
cblr-13004	676	22	post	post	ADJ
cblr-13004	676	23	-	-	ADJ
cblr-13004	676	24	issuance	issuance	ADJ
cblr-13004	676	25	reporting	reporting	NOUN
cblr-13004	676	26	?	?	PUNCT
cblr-13004	677	1	this	this	PRON
cblr-13004	677	2	is	be	AUX
cblr-13004	677	3	important	important	ADJ
cblr-13004	677	4	because	because	SCONJ
cblr-13004	677	5	if	if	SCONJ
cblr-13004	677	6	high	high	ADJ
cblr-13004	677	7	-	-	PUNCT
cblr-13004	677	8	quality	quality	NOUN
cblr-13004	677	9	issuers	issuer	NOUN
cblr-13004	677	10	provide	provide	VERB
cblr-13004	677	11	highquality	highquality	NOUN
cblr-13004	677	12	reporting	reporting	NOUN
cblr-13004	677	13	,	,	PUNCT
cblr-13004	677	14	perhaps	perhaps	ADV
cblr-13004	677	15	rules	rule	VERB
cblr-13004	677	16	reforms	reform	NOUN
cblr-13004	677	17	could	could	AUX
cblr-13004	677	18	be	be	AUX
cblr-13004	677	19	focused	focus	VERB
cblr-13004	677	20	on	on	ADP
cblr-13004	677	21	the	the	DET
cblr-13004	677	22	lower	low	ADJ
cblr-13004	677	23	-	-	PUNCT
cblr-13004	677	24	quality	quality	NOUN
cblr-13004	677	25	segment	segment	NOUN
cblr-13004	677	26	of	of	ADP
cblr-13004	677	27	the	the	DET
cblr-13004	677	28	market	market	NOUN
cblr-13004	677	29	.	.	PUNCT
cblr-13004	678	1	(	(	PUNCT
cblr-13004	678	2	2	2	X
cblr-13004	678	3	)	)	PUNCT
cblr-13004	678	4	are	be	AUX
cblr-13004	678	5	measures	measure	NOUN
cblr-13004	678	6	of	of	ADP
cblr-13004	678	7	pre	pre	ADJ
cblr-13004	678	8	-	-	NOUN
cblr-13004	678	9	issuance	issuance	NOUN
cblr-13004	678	10	and	and	CCONJ
cblr-13004	678	11	post	post	ADJ
cblr-13004	678	12	-	-	ADJ
cblr-13004	678	13	issuance	issuance	ADJ
cblr-13004	678	14	verification	verification	NOUN
cblr-13004	678	15	quality	quality	NOUN
cblr-13004	678	16	correlated	correlate	VERB
cblr-13004	678	17	?	?	PUNCT
cblr-13004	679	1	this	this	PRON
cblr-13004	679	2	is	be	AUX
cblr-13004	679	3	important	important	ADJ
cblr-13004	679	4	because	because	SCONJ
cblr-13004	679	5	it	it	PRON
cblr-13004	679	6	is	be	AUX
cblr-13004	679	7	plausible	plausible	ADJ
cblr-13004	679	8	either	either	CCONJ
cblr-13004	679	9	(	(	PUNCT
cblr-13004	679	10	a	a	X
cblr-13004	679	11	)	)	PUNCT
cblr-13004	679	12	that	that	SCONJ
cblr-13004	679	13	issuers	issuer	NOUN
cblr-13004	679	14	view	view	VERB
cblr-13004	679	15	the	the	DET
cblr-13004	679	16	different	different	ADJ
cblr-13004	679	17	types	type	NOUN
cblr-13004	679	18	of	of	ADP
cblr-13004	679	19	review	review	NOUN
cblr-13004	679	20	as	as	ADP
cblr-13004	679	21	complements	complement	NOUN
cblr-13004	679	22	because	because	SCONJ
cblr-13004	679	23	they	they	PRON
cblr-13004	679	24	mutually	mutually	ADV
cblr-13004	679	25	reinforce	reinforce	VERB
cblr-13004	679	26	green	green	ADJ
cblr-13004	679	27	credibility	credibility	NOUN
cblr-13004	679	28	,	,	PUNCT
cblr-13004	679	29	or	or	CCONJ
cblr-13004	679	30	(	(	PUNCT
cblr-13004	679	31	b	b	NOUN
cblr-13004	679	32	)	)	PUNCT
cblr-13004	679	33	that	that	SCONJ
cblr-13004	679	34	issuers	issuer	NOUN
cblr-13004	679	35	view	view	VERB
cblr-13004	679	36	the	the	DET
cblr-13004	679	37	different	different	ADJ
cblr-13004	679	38	types	type	NOUN
cblr-13004	679	39	of	of	ADP
cblr-13004	679	40	review	review	NOUN
cblr-13004	679	41	as	as	ADP
cblr-13004	679	42	substitutes	substitute	NOUN
cblr-13004	679	43	because	because	SCONJ
cblr-13004	679	44	one	one	NUM
cblr-13004	679	45	is	be	AUX
cblr-13004	679	46	enough	enough	ADJ
cblr-13004	679	47	to	to	PART
cblr-13004	679	48	“	"	PUNCT
cblr-13004	679	49	check	check	VERB
cblr-13004	679	50	the	the	DET
cblr-13004	679	51	box	box	NOUN
cblr-13004	679	52	”	"	PUNCT
cblr-13004	679	53	of	of	ADP
cblr-13004	679	54	greenness	greenness	NOUN
cblr-13004	679	55	.	.	PUNCT
cblr-13004	680	1	the	the	DET
cblr-13004	680	2	latter	latter	ADJ
cblr-13004	680	3	result	result	NOUN
cblr-13004	680	4	could	could	AUX
cblr-13004	680	5	be	be	AUX
cblr-13004	680	6	interpreted	interpret	VERB
cblr-13004	680	7	as	as	ADP
cblr-13004	680	8	providing	provide	VERB
cblr-13004	680	9	some	some	DET
cblr-13004	680	10	support	support	NOUN
cblr-13004	680	11	for	for	ADP
cblr-13004	680	12	the	the	DET
cblr-13004	680	13	view	view	NOUN
cblr-13004	680	14	that	that	SCONJ
cblr-13004	680	15	the	the	DET
cblr-13004	680	16	market	market	NOUN
cblr-13004	680	17	seeks	seek	VERB
cblr-13004	680	18	bonds	bond	NOUN
cblr-13004	680	19	that	that	PRON
cblr-13004	680	20	are	be	AUX
cblr-13004	680	21	labeled	label	VERB
cblr-13004	680	22	green	green	ADJ
cblr-13004	680	23	more	more	ADJ
cblr-13004	680	24	than	than	ADP
cblr-13004	680	25	bonds	bond	NOUN
cblr-13004	680	26	that	that	PRON
cblr-13004	680	27	actually	actually	ADV
cblr-13004	680	28	are	be	AUX
cblr-13004	680	29	green	green	ADJ
cblr-13004	680	30	.	.	PUNCT
cblr-13004	681	1	(	(	PUNCT
cblr-13004	681	2	3	3	X
cblr-13004	681	3	)	)	PUNCT
cblr-13004	681	4	do	do	AUX
cblr-13004	681	5	companies	company	NOUN
cblr-13004	681	6	that	that	PRON
cblr-13004	681	7	issue	issue	VERB
cblr-13004	681	8	more	more	ADJ
cblr-13004	681	9	than	than	ADP
cblr-13004	681	10	one	one	NUM
cblr-13004	681	11	green	green	ADJ
cblr-13004	681	12	bond	bond	NOUN
cblr-13004	681	13	(	(	PUNCT
cblr-13004	681	14	repeat	repeat	NOUN
cblr-13004	681	15	issuers	issuer	NOUN
cblr-13004	681	16	)	)	PUNCT
cblr-13004	681	17	provide	provide	VERB
cblr-13004	681	18	better	well	ADJ
cblr-13004	681	19	post	post	ADJ
cblr-13004	681	20	-	-	ADJ
cblr-13004	681	21	issuance	issuance	ADJ
cblr-13004	681	22	reporting	reporting	NOUN
cblr-13004	681	23	than	than	ADP
cblr-13004	681	24	companies	company	NOUN
cblr-13004	681	25	that	that	PRON
cblr-13004	681	26	are	be	AUX
cblr-13004	681	27	not	not	PART
cblr-13004	681	28	repeat	repeat	VERB
cblr-13004	681	29	issuers	issuer	NOUN
cblr-13004	681	30	?	?	PUNCT
cblr-13004	682	1	if	if	SCONJ
cblr-13004	682	2	repeat	repeat	NOUN
cblr-13004	682	3	issuers	issuer	NOUN
cblr-13004	682	4	are	be	AUX
cblr-13004	682	5	already	already	ADV
cblr-13004	682	6	doing	do	VERB
cblr-13004	682	7	a	a	DET
cblr-13004	682	8	better	well	ADJ
cblr-13004	682	9	job	job	NOUN
cblr-13004	682	10	of	of	ADP
cblr-13004	682	11	reporting	reporting	NOUN
cblr-13004	682	12	than	than	ADP
cblr-13004	682	13	non	non	ADJ
cblr-13004	682	14	-	-	ADJ
cblr-13004	682	15	repeat	repeat	ADJ
cblr-13004	682	16	issuers	issuer	NOUN
cblr-13004	682	17	,	,	PUNCT
cblr-13004	682	18	that	that	PRON
cblr-13004	682	19	could	could	AUX
cblr-13004	682	20	suggest	suggest	VERB
cblr-13004	682	21	that	that	SCONJ
cblr-13004	682	22	reporting	reporting	NOUN
cblr-13004	682	23	requirements	requirement	NOUN
cblr-13004	682	24	could	could	AUX
cblr-13004	682	25	be	be	AUX
cblr-13004	682	26	more	more	ADV
cblr-13004	682	27	relaxed	relaxed	ADJ
cblr-13004	682	28	for	for	ADP
cblr-13004	682	29	the	the	DET
cblr-13004	682	30	former	former	ADJ
cblr-13004	682	31	group.192	group.192	NOUN
cblr-13004	682	32	1	1	NUM
cblr-13004	682	33	.	.	PUNCT
cblr-13004	683	1	variables	variable	NOUN
cblr-13004	683	2	explored	explore	VERB
cblr-13004	683	3	one	one	PRON
cblr-13004	683	4	might	might	AUX
cblr-13004	683	5	imagine	imagine	VERB
cblr-13004	683	6	a	a	DET
cblr-13004	683	7	number	number	NOUN
cblr-13004	683	8	of	of	ADP
cblr-13004	683	9	drivers	driver	NOUN
cblr-13004	683	10	of	of	ADP
cblr-13004	683	11	post	post	ADJ
cblr-13004	683	12	-	-	ADJ
cblr-13004	683	13	issuance	issuance	ADJ
cblr-13004	683	14	reporting	reporting	NOUN
cblr-13004	683	15	quality	quality	NOUN
cblr-13004	683	16	.	.	PUNCT
cblr-13004	684	1	the	the	DET
cblr-13004	684	2	following	follow	VERB
cblr-13004	684	3	characteristics	characteristic	NOUN
cblr-13004	684	4	might	might	AUX
cblr-13004	684	5	be	be	AUX
cblr-13004	684	6	associated	associate	VERB
cblr-13004	684	7	with	with	ADP
cblr-13004	684	8	higher	high	ADJ
cblr-13004	684	9	-	-	PUNCT
cblr-13004	684	10	quality	quality	NOUN
cblr-13004	684	11	post	post	ADJ
cblr-13004	684	12	-	-	ADJ
cblr-13004	684	13	issuance	issuance	ADJ
cblr-13004	684	14	reporting	reporting	NOUN
cblr-13004	684	15	.	.	PUNCT
cblr-13004	685	1	(	(	PUNCT
cblr-13004	685	2	1	1	X
cblr-13004	685	3	)	)	PUNCT
cblr-13004	685	4	status	status	NOUN
cblr-13004	685	5	as	as	ADP
cblr-13004	685	6	a	a	DET
cblr-13004	685	7	repeat	repeat	NOUN
cblr-13004	685	8	green	green	ADJ
cblr-13004	685	9	-	-	PUNCT
cblr-13004	685	10	bond	bond	NOUN
cblr-13004	685	11	issuer	issuer	NOUN
cblr-13004	685	12	.	.	PUNCT
cblr-13004	686	1	globally	globally	ADV
cblr-13004	686	2	,	,	PUNCT
cblr-13004	686	3	most	most	ADJ
cblr-13004	686	4	corporate	corporate	ADJ
cblr-13004	686	5	green	green	ADJ
cblr-13004	686	6	bonds	bond	NOUN
cblr-13004	686	7	appear	appear	VERB
cblr-13004	686	8	to	to	PART
cblr-13004	686	9	be	be	AUX
cblr-13004	686	10	issued	issue	VERB
cblr-13004	686	11	by	by	ADP
cblr-13004	686	12	repeat	repeat	NOUN
cblr-13004	686	13	192	192	NUM
cblr-13004	686	14	by	by	ADP
cblr-13004	686	15	analogy	analogy	NOUN
cblr-13004	686	16	,	,	PUNCT
cblr-13004	686	17	“	"	PUNCT
cblr-13004	686	18	well	well	ADV
cblr-13004	686	19	-	-	PUNCT
cblr-13004	686	20	known	know	VERB
cblr-13004	686	21	seasoned	season	VERB
cblr-13004	686	22	issuers	issuer	NOUN
cblr-13004	686	23	”	"	PUNCT
cblr-13004	686	24	are	be	AUX
cblr-13004	686	25	able	able	ADJ
cblr-13004	686	26	,	,	PUNCT
cblr-13004	686	27	under	under	ADP
cblr-13004	686	28	u.s	u.s	PROPN
cblr-13004	686	29	.	.	PROPN
cblr-13004	686	30	securities	security	NOUN
cblr-13004	686	31	law	law	NOUN
cblr-13004	686	32	and	and	CCONJ
cblr-13004	686	33	regulation	regulation	NOUN
cblr-13004	686	34	,	,	PUNCT
cblr-13004	686	35	“	"	PUNCT
cblr-13004	686	36	to	to	PART
cblr-13004	686	37	access	access	VERB
cblr-13004	686	38	us	we	PRON
cblr-13004	686	39	capital	capital	NOUN
cblr-13004	686	40	markets	market	NOUN
cblr-13004	686	41	with	with	ADP
cblr-13004	686	42	fewer	few	ADJ
cblr-13004	686	43	restrictions	restriction	NOUN
cblr-13004	686	44	.	.	PUNCT
cblr-13004	686	45	”	"	PUNCT
cblr-13004	687	1	benefits	benefit	NOUN
cblr-13004	687	2	of	of	ADP
cblr-13004	687	3	being	be	AUX
cblr-13004	687	4	a	a	DET
cblr-13004	687	5	wksi	wksi	NOUN
cblr-13004	687	6	1–2	1–2	NUM
cblr-13004	687	7	,	,	PUNCT
cblr-13004	687	8	westlaw	westlaw	NOUN
cblr-13004	687	9	practical	practical	ADJ
cblr-13004	687	10	law	law	NOUN
cblr-13004	687	11	practice	practice	NOUN
cblr-13004	687	12	note	note	NOUN
cblr-13004	687	13	2	2	NUM
cblr-13004	687	14	-	-	SYM
cblr-13004	687	15	386	386	NUM
cblr-13004	687	16	-	-	NUM
cblr-13004	687	17	0656	0656	NUM
cblr-13004	687	18	(	(	PUNCT
cblr-13004	687	19	on	on	ADP
cblr-13004	687	20	file	file	NOUN
cblr-13004	687	21	with	with	ADP
cblr-13004	687	22	the	the	DET
cblr-13004	687	23	columbia	columbia	PROPN
cblr-13004	687	24	business	business	PROPN
cblr-13004	687	25	law	law	PROPN
cblr-13004	687	26	review	review	PROPN
cblr-13004	687	27	)	)	PUNCT
cblr-13004	687	28	.	.	PUNCT
cblr-13004	688	1	no	no	INTJ
cblr-13004	688	2	.	.	NOUN
cblr-13004	688	3	1	1	NUM
cblr-13004	688	4	]	]	X
cblr-13004	688	5	green	green	ADJ
cblr-13004	688	6	bond	bond	NOUN
cblr-13004	688	7	reporting	report	VERB
cblr-13004	688	8	253	253	NUM
cblr-13004	688	9	players.193	players.193	NOUN
cblr-13004	688	10	as	as	SCONJ
cblr-13004	688	11	just	just	ADV
cblr-13004	688	12	discussed	discuss	VERB
cblr-13004	688	13	,	,	PUNCT
cblr-13004	688	14	companies	company	NOUN
cblr-13004	688	15	that	that	PRON
cblr-13004	688	16	issue	issue	VERB
cblr-13004	688	17	green	green	ADJ
cblr-13004	688	18	bonds	bond	NOUN
cblr-13004	688	19	repeatedly	repeatedly	ADV
cblr-13004	688	20	might	might	AUX
cblr-13004	688	21	be	be	AUX
cblr-13004	688	22	expected	expect	VERB
cblr-13004	688	23	to	to	PART
cblr-13004	688	24	do	do	VERB
cblr-13004	688	25	a	a	DET
cblr-13004	688	26	better	well	ADJ
cblr-13004	688	27	job	job	NOUN
cblr-13004	688	28	on	on	ADP
cblr-13004	688	29	average	average	ADJ
cblr-13004	688	30	with	with	ADP
cblr-13004	688	31	post	post	ADJ
cblr-13004	688	32	-	-	ADJ
cblr-13004	688	33	issuance	issuance	ADJ
cblr-13004	688	34	reporting	reporting	NOUN
cblr-13004	688	35	,	,	PUNCT
cblr-13004	688	36	in	in	ADP
cblr-13004	688	37	order	order	NOUN
cblr-13004	688	38	to	to	PART
cblr-13004	688	39	build	build	VERB
cblr-13004	688	40	a	a	DET
cblr-13004	688	41	reputation	reputation	NOUN
cblr-13004	688	42	for	for	SCONJ
cblr-13004	688	43	greenness	greenness	NOUN
cblr-13004	688	44	to	to	PART
cblr-13004	688	45	support	support	VERB
cblr-13004	688	46	later	late	ADJ
cblr-13004	688	47	issues	issue	NOUN
cblr-13004	688	48	.	.	PUNCT
cblr-13004	689	1	(	(	PUNCT
cblr-13004	689	2	2	2	X
cblr-13004	689	3	)	)	PUNCT
cblr-13004	689	4	investment	investment	NOUN
cblr-13004	689	5	-	-	PUNCT
cblr-13004	689	6	grade	grade	NOUN
cblr-13004	689	7	status	status	NOUN
cblr-13004	689	8	.	.	PUNCT
cblr-13004	690	1	investment	investment	NOUN
cblr-13004	690	2	-	-	PUNCT
cblr-13004	690	3	grade	grade	NOUN
cblr-13004	690	4	issuers	issuer	NOUN
cblr-13004	690	5	have	have	VERB
cblr-13004	690	6	higher	high	ADJ
cblr-13004	690	7	credit	credit	NOUN
cblr-13004	690	8	ratings	rating	NOUN
cblr-13004	690	9	and	and	CCONJ
cblr-13004	690	10	lower	low	ADJ
cblr-13004	690	11	default	default	NOUN
cblr-13004	690	12	rates	rate	NOUN
cblr-13004	690	13	than	than	SCONJ
cblr-13004	690	14	highyield	highyield	VERB
cblr-13004	690	15	issuers.194	issuers.194	PROPN
cblr-13004	690	16	they	they	PRON
cblr-13004	690	17	may	may	AUX
cblr-13004	690	18	have	have	VERB
cblr-13004	690	19	more	more	ADJ
cblr-13004	690	20	to	to	PART
cblr-13004	690	21	lose	lose	VERB
cblr-13004	690	22	from	from	ADP
cblr-13004	690	23	any	any	DET
cblr-13004	690	24	perception	perception	NOUN
cblr-13004	690	25	that	that	SCONJ
cblr-13004	690	26	they	they	PRON
cblr-13004	690	27	are	be	AUX
cblr-13004	690	28	not	not	PART
cblr-13004	690	29	using	use	VERB
cblr-13004	690	30	green	green	ADJ
cblr-13004	690	31	-	-	PUNCT
cblr-13004	690	32	bond	bond	NOUN
cblr-13004	690	33	proceeds	proceed	NOUN
cblr-13004	690	34	as	as	SCONJ
cblr-13004	690	35	indended	indende	VERB
cblr-13004	690	36	.	.	PUNCT
cblr-13004	691	1	thus	thus	ADV
cblr-13004	691	2	,	,	PUNCT
cblr-13004	691	3	they	they	PRON
cblr-13004	691	4	perhaps	perhaps	ADV
cblr-13004	691	5	are	be	AUX
cblr-13004	691	6	more	more	ADV
cblr-13004	691	7	likely	likely	ADJ
cblr-13004	691	8	to	to	PART
cblr-13004	691	9	provide	provide	VERB
cblr-13004	691	10	high	high	ADJ
cblr-13004	691	11	-	-	PUNCT
cblr-13004	691	12	quality	quality	NOUN
cblr-13004	691	13	post	post	ADJ
cblr-13004	691	14	-	-	ADJ
cblr-13004	691	15	issuance	issuance	ADJ
cblr-13004	691	16	reporting	reporting	NOUN
cblr-13004	691	17	.	.	PUNCT
cblr-13004	692	1	conversely	conversely	ADV
cblr-13004	692	2	,	,	PUNCT
cblr-13004	692	3	it	it	PRON
cblr-13004	692	4	could	could	AUX
cblr-13004	692	5	be	be	AUX
cblr-13004	692	6	argued	argue	VERB
cblr-13004	692	7	that	that	SCONJ
cblr-13004	692	8	firms	firm	NOUN
cblr-13004	692	9	that	that	PRON
cblr-13004	692	10	issuer	issuer	VERB
cblr-13004	692	11	riskier	risky	ADJ
cblr-13004	692	12	bonds	bond	NOUN
cblr-13004	692	13	are	be	AUX
cblr-13004	692	14	more	more	ADV
cblr-13004	692	15	intensively	intensively	ADV
cblr-13004	692	16	monitored	monitor	VERB
cblr-13004	692	17	and	and	CCONJ
cblr-13004	692	18	therefore	therefore	ADV
cblr-13004	692	19	under	under	ADP
cblr-13004	692	20	more	more	ADJ
cblr-13004	692	21	pressure	pressure	NOUN
cblr-13004	692	22	to	to	PART
cblr-13004	692	23	provide	provide	VERB
cblr-13004	692	24	high	high	ADJ
cblr-13004	692	25	-	-	PUNCT
cblr-13004	692	26	quality	quality	NOUN
cblr-13004	692	27	reporting.195	reporting.195	NOUN
cblr-13004	692	28	(	(	PUNCT
cblr-13004	692	29	3	3	NUM
cblr-13004	692	30	)	)	PUNCT
cblr-13004	692	31	pre	pre	ADJ
cblr-13004	692	32	-	-	ADJ
cblr-13004	692	33	issuance	issuance	ADJ
cblr-13004	692	34	verification	verification	NOUN
cblr-13004	692	35	.	.	PUNCT
cblr-13004	693	1	issuers	issuer	NOUN
cblr-13004	693	2	that	that	PRON
cblr-13004	693	3	secure	secure	VERB
cblr-13004	693	4	pre	pre	ADJ
cblr-13004	693	5	-	-	ADJ
cblr-13004	693	6	issuance	issuance	ADJ
cblr-13004	693	7	verification	verification	NOUN
cblr-13004	693	8	of	of	ADP
cblr-13004	693	9	their	their	PRON
cblr-13004	693	10	green	green	ADJ
cblr-13004	693	11	bonds	bond	NOUN
cblr-13004	693	12	might	might	AUX
cblr-13004	693	13	be	be	AUX
cblr-13004	693	14	seen	see	VERB
cblr-13004	693	15	as	as	ADP
cblr-13004	693	16	more	more	ADV
cblr-13004	693	17	committed	committed	ADJ
cblr-13004	693	18	to	to	ADP
cblr-13004	693	19	“	"	PUNCT
cblr-13004	693	20	greenness	greenness	NOUN
cblr-13004	693	21	”	"	PUNCT
cblr-13004	693	22	and	and	CCONJ
cblr-13004	693	23	therefore	therefore	ADV
cblr-13004	693	24	more	more	ADV
cblr-13004	693	25	likely	likely	ADJ
cblr-13004	693	26	to	to	PART
cblr-13004	693	27	provide	provide	VERB
cblr-13004	693	28	high	high	ADJ
cblr-13004	693	29	-	-	PUNCT
cblr-13004	693	30	quality	quality	NOUN
cblr-13004	693	31	post	post	ADJ
cblr-13004	693	32	-	-	ADJ
cblr-13004	693	33	issuance	issuance	ADJ
cblr-13004	693	34	verification	verification	NOUN
cblr-13004	693	35	.	.	PUNCT
cblr-13004	694	1	conversely	conversely	ADV
cblr-13004	694	2	,	,	PUNCT
cblr-13004	694	3	perhaps	perhaps	ADV
cblr-13004	694	4	such	such	ADJ
cblr-13004	694	5	issuers	issuer	NOUN
cblr-13004	694	6	see	see	VERB
cblr-13004	694	7	the	the	DET
cblr-13004	694	8	pre	pre	ADJ
cblr-13004	694	9	-	-	ADJ
cblr-13004	694	10	issuance	issuance	ADJ
cblr-13004	694	11	verification	verification	NOUN
cblr-13004	694	12	as	as	ADP
cblr-13004	694	13	sufficient	sufficient	ADJ
cblr-13004	694	14	to	to	PART
cblr-13004	694	15	certify	certify	VERB
cblr-13004	694	16	the	the	DET
cblr-13004	694	17	bonds	bond	NOUN
cblr-13004	694	18	’	'	PUNCT
cblr-13004	694	19	green	green	ADJ
cblr-13004	694	20	status	status	NOUN
cblr-13004	694	21	,	,	PUNCT
cblr-13004	694	22	so	so	SCONJ
cblr-13004	694	23	that	that	SCONJ
cblr-13004	694	24	they	they	PRON
cblr-13004	694	25	are	be	AUX
cblr-13004	694	26	less	less	ADV
cblr-13004	694	27	likely	likely	ADJ
cblr-13004	694	28	to	to	PART
cblr-13004	694	29	engage	engage	VERB
cblr-13004	694	30	in	in	ADP
cblr-13004	694	31	high	high	ADJ
cblr-13004	694	32	-	-	PUNCT
cblr-13004	694	33	quality	quality	NOUN
cblr-13004	694	34	post	post	ADJ
cblr-13004	694	35	-	-	ADJ
cblr-13004	694	36	issuance	issuance	ADJ
cblr-13004	694	37	verification	verification	NOUN
cblr-13004	694	38	.	.	PUNCT
cblr-13004	695	1	(	(	PUNCT
cblr-13004	695	2	4	4	X
cblr-13004	695	3	)	)	PUNCT
cblr-13004	695	4	attestation	attestation	NOUN
cblr-13004	695	5	and	and	CCONJ
cblr-13004	695	6	allocation	allocation	NOUN
cblr-13004	695	7	reporting	reporting	NOUN
cblr-13004	695	8	level	level	NOUN
cblr-13004	695	9	.	.	PUNCT
cblr-13004	696	1	similarly	similarly	ADV
cblr-13004	696	2	,	,	PUNCT
cblr-13004	696	3	as	as	SCONJ
cblr-13004	696	4	discussed	discuss	VERB
cblr-13004	696	5	above	above	ADV
cblr-13004	696	6	,	,	PUNCT
cblr-13004	696	7	issuers	issuer	NOUN
cblr-13004	696	8	might	might	AUX
cblr-13004	696	9	regard	regard	VERB
cblr-13004	696	10	the	the	DET
cblr-13004	696	11	two	two	NUM
cblr-13004	696	12	indicators	indicator	NOUN
cblr-13004	696	13	of	of	ADP
cblr-13004	696	14	high	high	ADJ
cblr-13004	696	15	-	-	PUNCT
cblr-13004	696	16	quality	quality	NOUN
cblr-13004	696	17	post	post	ADJ
cblr-13004	696	18	-	-	ADJ
cblr-13004	696	19	issuance	issuance	ADJ
cblr-13004	696	20	reporting	reporting	NOUN
cblr-13004	696	21	,	,	PUNCT
cblr-13004	696	22	attestation	attestation	NOUN
cblr-13004	696	23	and	and	CCONJ
cblr-13004	696	24	detailed	detailed	ADJ
cblr-13004	696	25	allocation	allocation	NOUN
cblr-13004	696	26	reporting	reporting	NOUN
cblr-13004	696	27	,	,	PUNCT
cblr-13004	696	28	as	as	ADP
cblr-13004	696	29	complements	complement	NOUN
cblr-13004	696	30	(	(	PUNCT
cblr-13004	696	31	contributing	contribute	VERB
cblr-13004	696	32	to	to	ADP
cblr-13004	696	33	overall	overall	ADJ
cblr-13004	696	34	confidence	confidence	NOUN
cblr-13004	696	35	in	in	ADP
cblr-13004	696	36	the	the	DET
cblr-13004	696	37	issuer	issuer	NOUN
cblr-13004	696	38	’s	’s	PART
cblr-13004	696	39	greenness	greenness	NOUN
cblr-13004	696	40	)	)	PUNCT
cblr-13004	696	41	or	or	CCONJ
cblr-13004	696	42	as	as	SCONJ
cblr-13004	696	43	substitutes	substitute	NOUN
cblr-13004	696	44	(	(	PUNCT
cblr-13004	696	45	in	in	ADP
cblr-13004	696	46	that	that	DET
cblr-13004	696	47	high	high	ADJ
cblr-13004	696	48	-	-	PUNCT
cblr-13004	696	49	quality	quality	NOUN
cblr-13004	696	50	reporting	reporting	NOUN
cblr-13004	696	51	in	in	ADP
cblr-13004	696	52	one	one	NUM
cblr-13004	696	53	respect	respect	NOUN
cblr-13004	696	54	might	might	AUX
cblr-13004	696	55	make	make	VERB
cblr-13004	696	56	up	up	ADP
cblr-13004	696	57	for	for	ADP
cblr-13004	696	58	lowquality	lowquality	NOUN
cblr-13004	696	59	reporting	reporting	NOUN
cblr-13004	696	60	in	in	ADP
cblr-13004	696	61	the	the	DET
cblr-13004	696	62	other	other	ADJ
cblr-13004	696	63	)	)	PUNCT
cblr-13004	696	64	.	.	PUNCT
cblr-13004	697	1	193	193	NUM
cblr-13004	697	2	for	for	ADP
cblr-13004	697	3	example	example	NOUN
cblr-13004	697	4	,	,	PUNCT
cblr-13004	697	5	in	in	ADP
cblr-13004	697	6	the	the	DET
cblr-13004	697	7	dataset	dataset	NOUN
cblr-13004	697	8	of	of	ADP
cblr-13004	697	9	the	the	DET
cblr-13004	697	10	3,893	3,893	NUM
cblr-13004	697	11	corporate	corporate	ADJ
cblr-13004	697	12	bonds	bond	NOUN
cblr-13004	697	13	issued	issue	VERB
cblr-13004	697	14	globally	globally	ADV
cblr-13004	697	15	between	between	ADP
cblr-13004	697	16	june	june	PROPN
cblr-13004	697	17	1	1	NUM
cblr-13004	697	18	,	,	PUNCT
cblr-13004	697	19	2019	2019	NUM
cblr-13004	697	20	and	and	CCONJ
cblr-13004	697	21	may	may	AUX
cblr-13004	697	22	31	31	NUM
cblr-13004	697	23	,	,	PUNCT
cblr-13004	697	24	2022	2022	NUM
cblr-13004	697	25	and	and	CCONJ
cblr-13004	697	26	listed	list	VERB
cblr-13004	697	27	on	on	ADP
cblr-13004	697	28	bloomberg	bloomberg	PROPN
cblr-13004	697	29	,	,	PUNCT
cblr-13004	697	30	with	with	ADP
cblr-13004	697	31	duplicate	duplicate	VERB
cblr-13004	697	32	us	us	PROPN
cblr-13004	697	33	bonds	bond	NOUN
cblr-13004	697	34	removed	remove	VERB
cblr-13004	697	35	,	,	PUNCT
cblr-13004	697	36	3,173	3,173	NUM
cblr-13004	697	37	(	(	PUNCT
cblr-13004	697	38	82	82	NUM
cblr-13004	697	39	%	%	NOUN
cblr-13004	697	40	)	)	PUNCT
cblr-13004	697	41	came	come	VERB
cblr-13004	697	42	from	from	ADP
cblr-13004	697	43	issuers	issuer	NOUN
cblr-13004	697	44	that	that	PRON
cblr-13004	697	45	issued	issue	VERB
cblr-13004	697	46	more	more	ADJ
cblr-13004	697	47	than	than	ADP
cblr-13004	697	48	one	one	NUM
cblr-13004	697	49	bond	bond	NOUN
cblr-13004	697	50	during	during	ADP
cblr-13004	697	51	the	the	DET
cblr-13004	697	52	period	period	NOUN
cblr-13004	697	53	.	.	PUNCT
cblr-13004	698	1	calculation	calculation	NOUN
cblr-13004	698	2	from	from	ADP
cblr-13004	698	3	bloomberg	bloomberg	PROPN
cblr-13004	698	4	data	data	PROPN
cblr-13004	698	5	john	john	PROPN
cblr-13004	698	6	patrick	patrick	PROPN
cblr-13004	698	7	hunt	hunt	PROPN
cblr-13004	698	8	,	,	PUNCT
cblr-13004	698	9	workpapers	workpaper	NOUN
cblr-13004	698	10	for	for	ADP
cblr-13004	698	11	cblr	cblr	NOUN
cblr-13004	698	12	–	–	PUNCT
cblr-13004	698	13	global	global	ADJ
cblr-13004	698	14	data	datum	NOUN
cblr-13004	698	15	(	(	PUNCT
cblr-13004	698	16	2024	2024	NUM
cblr-13004	698	17	)	)	PUNCT
cblr-13004	698	18	(	(	PUNCT
cblr-13004	698	19	on	on	ADP
cblr-13004	698	20	file	file	NOUN
cblr-13004	698	21	with	with	ADP
cblr-13004	698	22	the	the	DET
cblr-13004	698	23	columbia	columbia	PROPN
cblr-13004	698	24	business	business	PROPN
cblr-13004	698	25	law	law	PROPN
cblr-13004	698	26	review	review	PROPN
cblr-13004	698	27	)	)	PUNCT
cblr-13004	698	28	.	.	PUNCT
cblr-13004	699	1	194	194	NUM
cblr-13004	699	2	see	see	VERB
cblr-13004	699	3	suresh	suresh	PROPN
cblr-13004	699	4	sundaresan	sundaresan	PROPN
cblr-13004	699	5	,	,	PUNCT
cblr-13004	699	6	fixed	fix	VERB
cblr-13004	699	7	income	income	NOUN
cblr-13004	699	8	markets	market	NOUN
cblr-13004	699	9	and	and	CCONJ
cblr-13004	699	10	their	their	PRON
cblr-13004	699	11	derivatives	derivative	NOUN
cblr-13004	699	12	201–204	201–204	NUM
cblr-13004	699	13	(	(	PUNCT
cblr-13004	699	14	3d	3d	NUM
cblr-13004	699	15	ed	ed	NOUN
cblr-13004	699	16	.	.	PROPN
cblr-13004	699	17	2009	2009	NUM
cblr-13004	699	18	)	)	PUNCT
cblr-13004	699	19	.	.	PUNCT
cblr-13004	700	1	195	195	NUM
cblr-13004	700	2	i	i	PRON
cblr-13004	700	3	thank	thank	VERB
cblr-13004	700	4	professor	professor	PROPN
cblr-13004	700	5	robert	robert	PROPN
cblr-13004	700	6	miller	miller	PROPN
cblr-13004	700	7	for	for	ADP
cblr-13004	700	8	this	this	DET
cblr-13004	700	9	point	point	NOUN
cblr-13004	700	10	.	.	PUNCT
cblr-13004	701	1	254	254	NUM
cblr-13004	701	2	columbia	columbia	PROPN
cblr-13004	701	3	business	business	NOUN
cblr-13004	701	4	law	law	NOUN
cblr-13004	701	5	review	review	NOUN
cblr-13004	701	6	[	[	X
cblr-13004	701	7	vol	vol	NOUN
cblr-13004	701	8	.	.	NOUN
cblr-13004	701	9	2024	2024	NUM
cblr-13004	701	10	(	(	PUNCT
cblr-13004	701	11	5	5	NUM
cblr-13004	701	12	)	)	PUNCT
cblr-13004	701	13	industry	industry	NOUN
cblr-13004	701	14	.	.	PUNCT
cblr-13004	702	1	issuers	issuer	NOUN
cblr-13004	702	2	in	in	ADP
cblr-13004	702	3	certain	certain	ADJ
cblr-13004	702	4	industries	industry	NOUN
cblr-13004	702	5	might	might	AUX
cblr-13004	702	6	be	be	AUX
cblr-13004	702	7	more	more	ADV
cblr-13004	702	8	likely	likely	ADJ
cblr-13004	702	9	to	to	PART
cblr-13004	702	10	provide	provide	VERB
cblr-13004	702	11	high	high	ADJ
cblr-13004	702	12	-	-	PUNCT
cblr-13004	702	13	quality	quality	NOUN
cblr-13004	702	14	post	post	NOUN
cblr-13004	702	15	-	-	NOUN
cblr-13004	702	16	issuance	issuance	NOUN
cblr-13004	702	17	than	than	ADP
cblr-13004	702	18	issuers	issuer	NOUN
cblr-13004	702	19	in	in	ADP
cblr-13004	702	20	other	other	ADJ
cblr-13004	702	21	industries	industry	NOUN
cblr-13004	702	22	.	.	PUNCT
cblr-13004	703	1	this	this	PRON
cblr-13004	703	2	could	could	AUX
cblr-13004	703	3	arise	arise	VERB
cblr-13004	703	4	,	,	PUNCT
cblr-13004	703	5	for	for	ADP
cblr-13004	703	6	example	example	NOUN
cblr-13004	703	7	,	,	PUNCT
cblr-13004	703	8	from	from	ADP
cblr-13004	703	9	different	different	ADJ
cblr-13004	703	10	regulatory	regulatory	ADJ
cblr-13004	703	11	reporting	reporting	NOUN
cblr-13004	703	12	requirements	requirement	NOUN
cblr-13004	703	13	in	in	ADP
cblr-13004	703	14	different	different	ADJ
cblr-13004	703	15	industries	industry	NOUN
cblr-13004	703	16	or	or	CCONJ
cblr-13004	703	17	because	because	SCONJ
cblr-13004	703	18	of	of	ADP
cblr-13004	703	19	different	different	ADJ
cblr-13004	703	20	investor	investor	NOUN
cblr-13004	703	21	expectations	expectation	NOUN
cblr-13004	703	22	.	.	PUNCT
cblr-13004	704	1	the	the	DET
cblr-13004	704	2	author	author	NOUN
cblr-13004	704	3	also	also	ADV
cblr-13004	704	4	incorporated	incorporate	VERB
cblr-13004	704	5	a	a	DET
cblr-13004	704	6	number	number	NOUN
cblr-13004	704	7	of	of	ADP
cblr-13004	704	8	variables	variable	NOUN
cblr-13004	704	9	without	without	ADP
cblr-13004	704	10	a	a	DET
cblr-13004	704	11	clear	clear	ADJ
cblr-13004	704	12	theoretical	theoretical	ADJ
cblr-13004	704	13	connection	connection	NOUN
cblr-13004	704	14	to	to	ADP
cblr-13004	704	15	reporting	report	VERB
cblr-13004	704	16	quality	quality	NOUN
cblr-13004	704	17	into	into	ADP
cblr-13004	704	18	the	the	DET
cblr-13004	704	19	no	no	NOUN
cblr-13004	704	20	.	.	NOUN
cblr-13004	704	21	1	1	NUM
cblr-13004	704	22	]	]	X
cblr-13004	704	23	green	green	ADJ
cblr-13004	704	24	bond	bond	NOUN
cblr-13004	704	25	reporting	report	VERB
cblr-13004	704	26	255	255	NUM
cblr-13004	704	27	analysis	analysis	NOUN
cblr-13004	704	28	as	as	ADP
cblr-13004	704	29	controls	control	NOUN
cblr-13004	704	30	.	.	PUNCT
cblr-13004	705	1	these	these	DET
cblr-13004	705	2	variables	variable	NOUN
cblr-13004	705	3	include	include	VERB
cblr-13004	705	4	the	the	DET
cblr-13004	705	5	bond	bond	NOUN
cblr-13004	705	6	’s	’s	PART
cblr-13004	705	7	issue	issue	NOUN
cblr-13004	705	8	date	date	NOUN
cblr-13004	705	9	,	,	PUNCT
cblr-13004	705	10	coupon,196	coupon,196	VERB
cblr-13004	705	11	maturity	maturity	NOUN
cblr-13004	705	12	,	,	PUNCT
cblr-13004	705	13	and	and	CCONJ
cblr-13004	705	14	amount	amount	NOUN
cblr-13004	705	15	issued	issue	VERB
cblr-13004	705	16	.	.	PUNCT
cblr-13004	706	1	this	this	DET
cblr-13004	706	2	table	table	NOUN
cblr-13004	706	3	summarizes	summarize	VERB
cblr-13004	706	4	the	the	DET
cblr-13004	706	5	variables	variable	NOUN
cblr-13004	706	6	that	that	PRON
cblr-13004	706	7	were	be	AUX
cblr-13004	706	8	used	use	VERB
cblr-13004	706	9	in	in	ADP
cblr-13004	706	10	exploring	explore	VERB
cblr-13004	706	11	relationships	relationship	NOUN
cblr-13004	706	12	relevant	relevant	ADJ
cblr-13004	706	13	to	to	ADP
cblr-13004	706	14	green	green	ADJ
cblr-13004	706	15	-	-	PUNCT
cblr-13004	706	16	bond	bond	NOUN
cblr-13004	706	17	reporting	reporting	NOUN
cblr-13004	706	18	quality	quality	NOUN
cblr-13004	706	19	.	.	PUNCT
cblr-13004	707	1	196	196	NUM
cblr-13004	707	2	one	one	PRON
cblr-13004	707	3	would	would	AUX
cblr-13004	707	4	expect	expect	VERB
cblr-13004	707	5	non	non	ADJ
cblr-13004	707	6	-	-	ADJ
cblr-13004	707	7	investment	investment	ADJ
cblr-13004	707	8	-	-	PUNCT
cblr-13004	707	9	grade	grade	NOUN
cblr-13004	707	10	issuers	issuer	NOUN
cblr-13004	707	11	to	to	PART
cblr-13004	707	12	have	have	VERB
cblr-13004	707	13	to	to	PART
cblr-13004	707	14	offer	offer	VERB
cblr-13004	707	15	higher	high	ADJ
cblr-13004	707	16	interest	interest	NOUN
cblr-13004	707	17	rates	rate	NOUN
cblr-13004	707	18	.	.	PUNCT
cblr-13004	708	1	indeed	indeed	ADV
cblr-13004	708	2	,	,	PUNCT
cblr-13004	708	3	non	non	ADJ
cblr-13004	708	4	-	-	ADJ
cblr-13004	708	5	investment	investment	ADJ
cblr-13004	708	6	-	-	PUNCT
cblr-13004	708	7	grade	grade	NOUN
cblr-13004	708	8	bonds	bond	NOUN
cblr-13004	708	9	are	be	AUX
cblr-13004	708	10	sometimes	sometimes	ADV
cblr-13004	708	11	called	call	VERB
cblr-13004	708	12	“	"	PUNCT
cblr-13004	708	13	high	high	ADJ
cblr-13004	708	14	-	-	PUNCT
cblr-13004	708	15	yield	yield	NOUN
cblr-13004	708	16	”	"	PUNCT
cblr-13004	708	17	bonds	bond	NOUN
cblr-13004	708	18	.	.	PUNCT
cblr-13004	709	1	see	see	VERB
cblr-13004	709	2	bratton	bratton	PROPN
cblr-13004	709	3	,	,	PUNCT
cblr-13004	709	4	supra	supra	PROPN
cblr-13004	709	5	note	note	PROPN
cblr-13004	709	6	46	46	NUM
cblr-13004	709	7	,	,	PUNCT
cblr-13004	709	8	at	at	ADP
cblr-13004	709	9	333	333	NUM
cblr-13004	709	10	.	.	PUNCT
cblr-13004	710	1	thus	thus	ADV
cblr-13004	710	2	,	,	PUNCT
cblr-13004	710	3	one	one	PRON
cblr-13004	710	4	would	would	AUX
cblr-13004	710	5	expect	expect	VERB
cblr-13004	710	6	coupon	coupon	NOUN
cblr-13004	710	7	to	to	PART
cblr-13004	710	8	be	be	AUX
cblr-13004	710	9	positively	positively	ADV
cblr-13004	710	10	correlated	correlate	VERB
cblr-13004	710	11	with	with	ADP
cblr-13004	710	12	high	high	ADJ
cblr-13004	710	13	-	-	PUNCT
cblr-13004	710	14	yield	yield	NOUN
cblr-13004	710	15	status	status	NOUN
cblr-13004	710	16	.	.	PUNCT
cblr-13004	711	1	the	the	DET
cblr-13004	711	2	correlation	correlation	NOUN
cblr-13004	711	3	would	would	AUX
cblr-13004	711	4	be	be	AUX
cblr-13004	711	5	imperfect	imperfect	ADJ
cblr-13004	711	6	,	,	PUNCT
cblr-13004	711	7	for	for	ADP
cblr-13004	711	8	example	example	NOUN
cblr-13004	711	9	because	because	SCONJ
cblr-13004	711	10	the	the	DET
cblr-13004	711	11	bonds	bond	NOUN
cblr-13004	711	12	were	be	AUX
cblr-13004	711	13	issued	issue	VERB
cblr-13004	711	14	at	at	ADP
cblr-13004	711	15	different	different	ADJ
cblr-13004	711	16	times	time	NOUN
cblr-13004	711	17	and	and	CCONJ
cblr-13004	711	18	interest	interest	NOUN
cblr-13004	711	19	rates	rate	NOUN
cblr-13004	711	20	change	change	VERB
cblr-13004	711	21	over	over	ADP
cblr-13004	711	22	time	time	NOUN
cblr-13004	711	23	.	.	PUNCT
cblr-13004	712	1	197	197	NUM
cblr-13004	712	2	hypothetical	hypothetical	ADJ
cblr-13004	712	3	examples	example	NOUN
cblr-13004	712	4	of	of	ADP
cblr-13004	712	5	category	category	NOUN
cblr-13004	712	6	-	-	PUNCT
cblr-13004	712	7	level	level	NOUN
cblr-13004	712	8	reporting	reporting	NOUN
cblr-13004	712	9	would	would	AUX
cblr-13004	712	10	be	be	AUX
cblr-13004	712	11	“	"	PUNCT
cblr-13004	712	12	leed	leed	PROPN
cblr-13004	712	13	platinum	platinum	NOUN
cblr-13004	712	14	certified	certify	VERB
cblr-13004	712	15	green	green	ADJ
cblr-13004	712	16	buildings	building	NOUN
cblr-13004	712	17	”	"	PUNCT
cblr-13004	712	18	or	or	CCONJ
cblr-13004	712	19	“	"	PUNCT
cblr-13004	712	20	wind	wind	VERB
cblr-13004	712	21	renewable	renewable	ADJ
cblr-13004	712	22	energy	energy	NOUN
cblr-13004	712	23	generation	generation	NOUN
cblr-13004	712	24	.	.	PUNCT
cblr-13004	712	25	”	"	PUNCT
cblr-13004	713	1	corresponding	correspond	VERB
cblr-13004	713	2	examples	example	NOUN
cblr-13004	713	3	of	of	ADP
cblr-13004	713	4	project	project	NOUN
cblr-13004	713	5	-	-	PUNCT
cblr-13004	713	6	level	level	NOUN
cblr-13004	713	7	reporting	reporting	NOUN
cblr-13004	713	8	would	would	AUX
cblr-13004	713	9	be	be	AUX
cblr-13004	713	10	“	"	PUNCT
cblr-13004	713	11	leed	leed	PROPN
cblr-13004	713	12	platinum	platinum	NOUN
cblr-13004	713	13	certified	certify	VERB
cblr-13004	713	14	green	green	ADJ
cblr-13004	713	15	building	building	NOUN
cblr-13004	713	16	at	at	ADP
cblr-13004	713	17	123	123	NUM
cblr-13004	713	18	main	main	ADJ
cblr-13004	713	19	st	st	PROPN
cblr-13004	713	20	.	.	PROPN
cblr-13004	713	21	,	,	PUNCT
cblr-13004	713	22	boston	boston	PROPN
cblr-13004	713	23	,	,	PUNCT
cblr-13004	713	24	ma	ma	PROPN
cblr-13004	713	25	”	"	PUNCT
cblr-13004	713	26	or	or	CCONJ
cblr-13004	713	27	“	"	PUNCT
cblr-13004	713	28	wind	wind	NOUN
cblr-13004	713	29	power	power	NOUN
cblr-13004	713	30	project	project	NOUN
cblr-13004	713	31	at	at	ADP
cblr-13004	713	32	stillwater	stillwater	NOUN
cblr-13004	713	33	,	,	PUNCT
cblr-13004	713	34	ok	ok	INTJ
cblr-13004	713	35	.	.	PUNCT
cblr-13004	713	36	”	"	PUNCT
cblr-13004	714	1	198	198	NUM
cblr-13004	714	2	this	this	DET
cblr-13004	714	3	determination	determination	NOUN
cblr-13004	714	4	is	be	AUX
cblr-13004	714	5	based	base	VERB
cblr-13004	714	6	on	on	ADP
cblr-13004	714	7	the	the	DET
cblr-13004	714	8	“	"	PUNCT
cblr-13004	714	9	bloomberg	bloomberg	NOUN
cblr-13004	714	10	composite	composite	ADJ
cblr-13004	714	11	”	"	PUNCT
cblr-13004	714	12	credit	credit	NOUN
cblr-13004	714	13	rating	rating	NOUN
cblr-13004	714	14	field	field	NOUN
cblr-13004	714	15	found	find	VERB
cblr-13004	714	16	on	on	ADP
cblr-13004	714	17	the	the	DET
cblr-13004	714	18	bloomberg	bloomberg	PROPN
cblr-13004	714	19	financial	financial	PROPN
cblr-13004	714	20	information	information	PROPN
cblr-13004	714	21	service	service	NOUN
cblr-13004	714	22	.	.	PUNCT
cblr-13004	715	1	bonds	bond	NOUN
cblr-13004	715	2	with	with	ADP
cblr-13004	715	3	composite	composite	ADJ
cblr-13004	715	4	ratings	rating	NOUN
cblr-13004	715	5	of	of	ADP
cblr-13004	715	6	bbbor	bbbor	NOUN
cblr-13004	715	7	higher	high	ADJ
cblr-13004	715	8	were	be	AUX
cblr-13004	715	9	coded	code	VERB
cblr-13004	715	10	as	as	ADP
cblr-13004	715	11	investment	investment	NOUN
cblr-13004	715	12	-	-	PUNCT
cblr-13004	715	13	grade	grade	NOUN
cblr-13004	715	14	,	,	PUNCT
cblr-13004	715	15	and	and	CCONJ
cblr-13004	715	16	variable	variable	ADJ
cblr-13004	715	17	name	name	NOUN
cblr-13004	715	18	definition	definition	NOUN
cblr-13004	715	19	hasattestation	hasattestation	NOUN
cblr-13004	715	20	whether	whether	SCONJ
cblr-13004	715	21	the	the	DET
cblr-13004	715	22	bond	bond	NOUN
cblr-13004	715	23	’s	’s	PART
cblr-13004	715	24	allocation	allocation	NOUN
cblr-13004	715	25	reporting	reporting	NOUN
cblr-13004	715	26	is	be	AUX
cblr-13004	715	27	attested	attest	VERB
cblr-13004	715	28	to	to	ADP
cblr-13004	715	29	by	by	ADP
cblr-13004	715	30	a	a	DET
cblr-13004	715	31	third	third	ADJ
cblr-13004	715	32	party	party	NOUN
cblr-13004	715	33	.	.	PUNCT
cblr-13004	716	1	this	this	PRON
cblr-13004	716	2	is	be	AUX
cblr-13004	716	3	“	"	PUNCT
cblr-13004	716	4	0	0	NUM
cblr-13004	716	5	”	"	PUNCT
cblr-13004	716	6	if	if	SCONJ
cblr-13004	716	7	the	the	DET
cblr-13004	716	8	reporting	reporting	NOUN
cblr-13004	716	9	is	be	AUX
cblr-13004	716	10	not	not	PART
cblr-13004	716	11	attested	attest	VERB
cblr-13004	716	12	and	and	CCONJ
cblr-13004	716	13	“	"	PUNCT
cblr-13004	716	14	1	1	NUM
cblr-13004	716	15	”	"	PUNCT
cblr-13004	716	16	if	if	SCONJ
cblr-13004	716	17	it	it	PRON
cblr-13004	716	18	is	be	AUX
cblr-13004	716	19	attested	attest	VERB
cblr-13004	716	20	.	.	PUNCT
cblr-13004	717	1	allocationreportinglevel	allocationreportinglevel	VERB
cblr-13004	717	2	the	the	DET
cblr-13004	717	3	level	level	NOUN
cblr-13004	717	4	of	of	ADP
cblr-13004	717	5	detail	detail	NOUN
cblr-13004	717	6	at	at	ADP
cblr-13004	717	7	which	which	PRON
cblr-13004	717	8	the	the	DET
cblr-13004	717	9	issuer	issuer	ADJ
cblr-13004	717	10	reports	report	NOUN
cblr-13004	717	11	on	on	ADP
cblr-13004	717	12	the	the	DET
cblr-13004	717	13	bond	bond	NOUN
cblr-13004	717	14	’s	’s	PART
cblr-13004	717	15	proceeds	proceed	NOUN
cblr-13004	717	16	allocation	allocation	NOUN
cblr-13004	717	17	.	.	PUNCT
cblr-13004	718	1	this	this	PRON
cblr-13004	718	2	is	be	AUX
cblr-13004	718	3	“	"	PUNCT
cblr-13004	718	4	1	1	NUM
cblr-13004	718	5	”	"	PUNCT
cblr-13004	718	6	if	if	SCONJ
cblr-13004	718	7	the	the	DET
cblr-13004	718	8	issuer	issuer	NOUN
cblr-13004	718	9	did	do	AUX
cblr-13004	718	10	not	not	PART
cblr-13004	718	11	report	report	VERB
cblr-13004	718	12	on	on	ADP
cblr-13004	718	13	proceeds	proceed	NOUN
cblr-13004	718	14	allocation	allocation	NOUN
cblr-13004	718	15	,	,	PUNCT
cblr-13004	718	16	“	"	PUNCT
cblr-13004	718	17	2	2	NUM
cblr-13004	718	18	”	"	PUNCT
cblr-13004	718	19	if	if	SCONJ
cblr-13004	718	20	the	the	DET
cblr-13004	718	21	issuer	issuer	NOUN
cblr-13004	718	22	reported	report	VERB
cblr-13004	718	23	on	on	ADP
cblr-13004	718	24	proceeds	proceed	NOUN
cblr-13004	718	25	allocation	allocation	NOUN
cblr-13004	718	26	at	at	ADP
cblr-13004	718	27	the	the	DET
cblr-13004	718	28	category	category	NOUN
cblr-13004	718	29	level	level	NOUN
cblr-13004	718	30	,	,	PUNCT
cblr-13004	718	31	and	and	CCONJ
cblr-13004	718	32	“	"	PUNCT
cblr-13004	718	33	3	3	NUM
cblr-13004	718	34	”	"	PUNCT
cblr-13004	718	35	if	if	SCONJ
cblr-13004	718	36	the	the	DET
cblr-13004	718	37	issuer	issuer	NOUN
cblr-13004	718	38	reporting	reporting	NOUN
cblr-13004	718	39	on	on	ADP
cblr-13004	718	40	proceeds	proceed	NOUN
cblr-13004	718	41	allocation	allocation	NOUN
cblr-13004	718	42	at	at	ADP
cblr-13004	718	43	the	the	DET
cblr-13004	718	44	project	project	NOUN
cblr-13004	718	45	level.197	level.197	PROPN
cblr-13004	718	46	isinvestmentgrade	isinvestmentgrade	VERB
cblr-13004	718	47	whether	whether	SCONJ
cblr-13004	718	48	the	the	DET
cblr-13004	718	49	bond	bond	NOUN
cblr-13004	718	50	is	be	AUX
cblr-13004	718	51	investment	investment	NOUN
cblr-13004	718	52	grade.198	grade.198	ADJ
cblr-13004	718	53	“	"	PUNCT
cblr-13004	718	54	0	0	NUM
cblr-13004	718	55	”	"	PUNCT
cblr-13004	718	56	if	if	SCONJ
cblr-13004	718	57	no	no	INTJ
cblr-13004	718	58	,	,	PUNCT
cblr-13004	718	59	“	"	PUNCT
cblr-13004	718	60	1	1	NUM
cblr-13004	718	61	”	"	PUNCT
cblr-13004	718	62	if	if	SCONJ
cblr-13004	718	63	yes	yes	NOUN
cblr-13004	718	64	.	.	PUNCT
cblr-13004	719	1	256	256	NUM
cblr-13004	719	2	columbia	columbia	PROPN
cblr-13004	719	3	business	business	NOUN
cblr-13004	719	4	law	law	PROPN
cblr-13004	719	5	review	review	NOUN
cblr-13004	720	1	[	[	X
cblr-13004	720	2	vol	vol	NOUN
cblr-13004	720	3	.	.	NOUN
cblr-13004	720	4	2024	2024	NUM
cblr-13004	720	5	bonds	bond	NOUN
cblr-13004	720	6	with	with	ADP
cblr-13004	720	7	composite	composite	ADJ
cblr-13004	720	8	ratings	rating	NOUN
cblr-13004	720	9	of	of	ADP
cblr-13004	720	10	bb+	bb+	NOUN
cblr-13004	720	11	or	or	CCONJ
cblr-13004	720	12	below	below	ADV
cblr-13004	720	13	were	be	AUX
cblr-13004	720	14	coded	code	VERB
cblr-13004	720	15	as	as	ADP
cblr-13004	720	16	not	not	PART
cblr-13004	720	17	investmentgrade	investmentgrade	ADJ
cblr-13004	720	18	.	.	PUNCT
cblr-13004	721	1	see	see	VERB
cblr-13004	721	2	sundaresan	sundaresan	PROPN
cblr-13004	721	3	,	,	PUNCT
cblr-13004	721	4	supra	supra	PROPN
cblr-13004	721	5	note	note	NOUN
cblr-13004	721	6	194	194	NUM
cblr-13004	721	7	,	,	PUNCT
cblr-13004	721	8	at	at	ADP
cblr-13004	721	9	6	6	NUM
cblr-13004	721	10	(	(	PUNCT
cblr-13004	721	11	employing	employ	VERB
cblr-13004	721	12	same	same	ADJ
cblr-13004	721	13	breakpoint	breakpoint	NOUN
cblr-13004	721	14	for	for	ADP
cblr-13004	721	15	investment	investment	NOUN
cblr-13004	721	16	-	-	PUNCT
cblr-13004	721	17	grade	grade	NOUN
cblr-13004	721	18	status	status	NOUN
cblr-13004	721	19	)	)	PUNCT
cblr-13004	721	20	.	.	PUNCT
cblr-13004	722	1	199	199	NUM
cblr-13004	722	2	for	for	ADP
cblr-13004	722	3	this	this	DET
cblr-13004	722	4	purpose	purpose	NOUN
cblr-13004	722	5	,	,	PUNCT
cblr-13004	722	6	instances	instance	NOUN
cblr-13004	722	7	where	where	SCONJ
cblr-13004	722	8	an	an	DET
cblr-13004	722	9	issuer	issuer	NOUN
cblr-13004	722	10	issued	issue	VERB
cblr-13004	722	11	more	more	ADJ
cblr-13004	722	12	than	than	ADP
cblr-13004	722	13	one	one	NUM
cblr-13004	722	14	bond	bond	NOUN
cblr-13004	722	15	on	on	ADP
cblr-13004	722	16	the	the	DET
cblr-13004	722	17	same	same	ADJ
cblr-13004	722	18	date	date	NOUN
cblr-13004	722	19	were	be	AUX
cblr-13004	722	20	coded	code	VERB
cblr-13004	722	21	as	as	ADP
cblr-13004	722	22	a	a	DET
cblr-13004	722	23	single	single	ADJ
cblr-13004	722	24	issue	issue	NOUN
cblr-13004	722	25	.	.	PUNCT
cblr-13004	723	1	200	200	NUM
cblr-13004	723	2	seven	seven	NUM
cblr-13004	723	3	bonds	bond	NOUN
cblr-13004	723	4	in	in	ADP
cblr-13004	723	5	the	the	DET
cblr-13004	723	6	dataset	dataset	NOUN
cblr-13004	723	7	had	have	VERB
cblr-13004	723	8	a	a	DET
cblr-13004	723	9	bloomberg	bloomberg	NOUN
cblr-13004	723	10	industry	industry	NOUN
cblr-13004	723	11	code	code	NOUN
cblr-13004	723	12	of	of	ADP
cblr-13004	723	13	“	"	PUNCT
cblr-13004	723	14	special_purpose	special_purpose	PROPN
cblr-13004	723	15	.	.	PUNCT
cblr-13004	723	16	”	"	PUNCT
cblr-13004	724	1	these	these	DET
cblr-13004	724	2	bonds	bond	NOUN
cblr-13004	724	3	had	have	VERB
cblr-13004	724	4	little	little	ADJ
cblr-13004	724	5	in	in	ADP
cblr-13004	724	6	common	common	ADJ
cblr-13004	724	7	,	,	PUNCT
cblr-13004	724	8	and	and	CCONJ
cblr-13004	724	9	each	each	PRON
cblr-13004	724	10	at	at	ADV
cblr-13004	724	11	least	least	ADJ
cblr-13004	724	12	arguably	arguably	ADV
cblr-13004	724	13	fit	fit	ADJ
cblr-13004	724	14	into	into	ADP
cblr-13004	724	15	another	another	DET
cblr-13004	724	16	industry	industry	NOUN
cblr-13004	724	17	category	category	NOUN
cblr-13004	724	18	,	,	PUNCT
cblr-13004	724	19	so	so	ADV
cblr-13004	724	20	the	the	DET
cblr-13004	724	21	author	author	NOUN
cblr-13004	724	22	recoded	recode	VERB
cblr-13004	724	23	them	they	PRON
cblr-13004	724	24	accordingly	accordingly	ADV
cblr-13004	724	25	.	.	PUNCT
cblr-13004	725	1	fromrepeatissuer	fromrepeatissuer	PROPN
cblr-13004	725	2	whether	whether	SCONJ
cblr-13004	725	3	the	the	DET
cblr-13004	725	4	issuer	issuer	NOUN
cblr-13004	725	5	issued	issue	VERB
cblr-13004	725	6	more	more	ADJ
cblr-13004	725	7	than	than	ADP
cblr-13004	725	8	one	one	NUM
cblr-13004	725	9	green	green	ADJ
cblr-13004	725	10	bond	bond	NOUN
cblr-13004	725	11	during	during	ADP
cblr-13004	725	12	the	the	DET
cblr-13004	725	13	three	three	NUM
cblr-13004	725	14	-	-	PUNCT
cblr-13004	725	15	year	year	NOUN
cblr-13004	725	16	period	period	NOUN
cblr-13004	725	17	under	under	ADP
cblr-13004	725	18	examination	examination	NOUN
cblr-13004	725	19	.	.	PUNCT
cblr-13004	726	1	“	"	PUNCT
cblr-13004	726	2	0	0	NUM
cblr-13004	726	3	”	"	PUNCT
cblr-13004	726	4	if	if	SCONJ
cblr-13004	726	5	no	no	INTJ
cblr-13004	726	6	,	,	PUNCT
cblr-13004	726	7	“	"	PUNCT
cblr-13004	726	8	1	1	NUM
cblr-13004	726	9	”	"	PUNCT
cblr-13004	726	10	if	if	SCONJ
cblr-13004	726	11	yes.199	yes.199	NOUN
cblr-13004	726	12	haspreissuanceverification	haspreissuanceverification	NOUN
cblr-13004	726	13	whether	whether	SCONJ
cblr-13004	726	14	the	the	DET
cblr-13004	726	15	bond	bond	NOUN
cblr-13004	726	16	received	receive	VERB
cblr-13004	726	17	pre	pre	ADJ
cblr-13004	726	18	-	-	ADJ
cblr-13004	726	19	issuance	issuance	ADJ
cblr-13004	726	20	“	"	PUNCT
cblr-13004	726	21	green	green	ADJ
cblr-13004	726	22	”	"	PUNCT
cblr-13004	726	23	verification	verification	NOUN
cblr-13004	726	24	from	from	ADP
cblr-13004	726	25	a	a	DET
cblr-13004	726	26	third	third	ADJ
cblr-13004	726	27	party	party	NOUN
cblr-13004	726	28	,	,	PUNCT
cblr-13004	726	29	such	such	ADJ
cblr-13004	726	30	as	as	ADP
cblr-13004	726	31	sustainalytics	sustainalytic	NOUN
cblr-13004	726	32	.	.	PUNCT
cblr-13004	727	1	“	"	PUNCT
cblr-13004	727	2	0	0	NUM
cblr-13004	727	3	”	"	PUNCT
cblr-13004	727	4	if	if	SCONJ
cblr-13004	727	5	no	no	INTJ
cblr-13004	727	6	,	,	PUNCT
cblr-13004	727	7	“	"	PUNCT
cblr-13004	727	8	1	1	NUM
cblr-13004	727	9	”	"	PUNCT
cblr-13004	727	10	if	if	SCONJ
cblr-13004	727	11	yes	yes	NOUN
cblr-13004	727	12	.	.	PUNCT
cblr-13004	728	1	industry_[[industry	industry_[[industry	NOUN
cblr-13004	728	2	name	name	NOUN
cblr-13004	728	3	]	]	PUNCT
cblr-13004	728	4	]	]	X
cblr-13004	728	5	dummy	dummy	ADJ
cblr-13004	728	6	variable	variable	NOUN
cblr-13004	728	7	for	for	ADP
cblr-13004	728	8	bond	bond	NOUN
cblr-13004	728	9	issuer	issuer	NOUN
cblr-13004	728	10	’s	’s	PART
cblr-13004	728	11	industry	industry	NOUN
cblr-13004	728	12	,	,	PUNCT
cblr-13004	728	13	as	as	SCONJ
cblr-13004	728	14	assigned	assign	VERB
cblr-13004	728	15	by	by	ADP
cblr-13004	728	16	bloomberg	bloomberg	PROPN
cblr-13004	728	17	.	.	PUNCT
cblr-13004	729	1	the	the	DET
cblr-13004	729	2	industries	industry	NOUN
cblr-13004	729	3	are	be	AUX
cblr-13004	729	4	:	:	PUNCT
cblr-13004	729	5	bank	bank	NOUN
cblr-13004	729	6	,	,	PUNCT
cblr-13004	729	7	elec_utility	elec_utility	NOUN
cblr-13004	729	8	,	,	PUNCT
cblr-13004	729	9	financial	financial	ADJ
cblr-13004	729	10	,	,	PUNCT
cblr-13004	729	11	industrial	industrial	ADJ
cblr-13004	729	12	,	,	PUNCT
cblr-13004	729	13	rail_trans	rail_tran	NOUN
cblr-13004	729	14	,	,	PUNCT
cblr-13004	729	15	and	and	CCONJ
cblr-13004	729	16	telephone.200	telephone.200	PROPN
cblr-13004	729	17	coupon	coupon	NOUN
cblr-13004	729	18	the	the	DET
cblr-13004	729	19	bond	bond	NOUN
cblr-13004	729	20	’s	’s	PART
cblr-13004	729	21	coupon	coupon	NOUN
cblr-13004	729	22	,	,	PUNCT
cblr-13004	729	23	or	or	CCONJ
cblr-13004	729	24	the	the	DET
cblr-13004	729	25	amount	amount	NOUN
cblr-13004	729	26	of	of	ADP
cblr-13004	729	27	interest	interest	NOUN
cblr-13004	729	28	promised	promise	VERB
cblr-13004	729	29	on	on	ADP
cblr-13004	729	30	the	the	DET
cblr-13004	729	31	bond	bond	NOUN
cblr-13004	729	32	’s	’s	PART
cblr-13004	729	33	principal	principal	ADJ
cblr-13004	729	34	amount	amount	NOUN
cblr-13004	729	35	.	.	PUNCT
cblr-13004	730	1	maturity	maturity	NOUN
cblr-13004	730	2	the	the	DET
cblr-13004	730	3	date	date	NOUN
cblr-13004	730	4	on	on	ADP
cblr-13004	730	5	which	which	PRON
cblr-13004	730	6	the	the	DET
cblr-13004	730	7	bond	bond	NOUN
cblr-13004	730	8	principal	principal	NOUN
cblr-13004	730	9	is	be	AUX
cblr-13004	730	10	to	to	PART
cblr-13004	730	11	be	be	AUX
cblr-13004	730	12	repaid	repay	VERB
cblr-13004	730	13	.	.	PUNCT
cblr-13004	731	1	issuedate	issuedate	VERB
cblr-13004	731	2	the	the	DET
cblr-13004	731	3	date	date	NOUN
cblr-13004	731	4	on	on	ADP
cblr-13004	731	5	which	which	PRON
cblr-13004	731	6	the	the	DET
cblr-13004	731	7	bond	bond	NOUN
cblr-13004	731	8	was	be	AUX
cblr-13004	731	9	issued	issue	VERB
cblr-13004	731	10	.	.	PUNCT
cblr-13004	732	1	amtissued	amtissue	VERB
cblr-13004	732	2	the	the	DET
cblr-13004	732	3	amount	amount	NOUN
cblr-13004	732	4	of	of	ADP
cblr-13004	732	5	the	the	DET
cblr-13004	732	6	bond	bond	NOUN
cblr-13004	732	7	’s	’s	PART
cblr-13004	732	8	principal	principal	NOUN
cblr-13004	732	9	.	.	PUNCT
cblr-13004	733	1	no	no	INTJ
cblr-13004	733	2	.	.	NOUN
cblr-13004	733	3	1	1	NUM
cblr-13004	733	4	]	]	X
cblr-13004	733	5	green	green	ADJ
cblr-13004	733	6	bond	bond	NOUN
cblr-13004	733	7	reporting	report	VERB
cblr-13004	733	8	257	257	NUM
cblr-13004	733	9	2	2	NUM
cblr-13004	733	10	.	.	PUNCT
cblr-13004	734	1	methods	method	NOUN
cblr-13004	734	2	used	use	VERB
cblr-13004	734	3	to	to	PART
cblr-13004	734	4	examine	examine	VERB
cblr-13004	734	5	relationships	relationship	NOUN
cblr-13004	734	6	between	between	ADP
cblr-13004	734	7	the	the	DET
cblr-13004	734	8	measures	measure	NOUN
cblr-13004	734	9	of	of	ADP
cblr-13004	734	10	reporting	report	VERB
cblr-13004	734	11	quality	quality	NOUN
cblr-13004	734	12	and	and	CCONJ
cblr-13004	734	13	other	other	ADJ
cblr-13004	734	14	variables	variable	NOUN
cblr-13004	734	15	,	,	PUNCT
cblr-13004	734	16	the	the	DET
cblr-13004	734	17	author	author	NOUN
cblr-13004	734	18	used	use	VERB
cblr-13004	734	19	both	both	DET
cblr-13004	734	20	correlations	correlation	NOUN
cblr-13004	734	21	and	and	CCONJ
cblr-13004	734	22	least	least	ADJ
cblr-13004	734	23	-	-	PUNCT
cblr-13004	734	24	squares	square	NOUN
cblr-13004	734	25	regressions	regression	NOUN
cblr-13004	734	26	.	.	PUNCT
cblr-13004	735	1	the	the	DET
cblr-13004	735	2	author	author	NOUN
cblr-13004	735	3	calculated	calculate	VERB
cblr-13004	735	4	correlations	correlation	NOUN
cblr-13004	735	5	between	between	ADP
cblr-13004	735	6	each	each	PRON
cblr-13004	735	7	of	of	ADP
cblr-13004	735	8	the	the	DET
cblr-13004	735	9	two	two	NUM
cblr-13004	735	10	measures	measure	NOUN
cblr-13004	735	11	of	of	ADP
cblr-13004	735	12	reporting	report	VERB
cblr-13004	735	13	quality	quality	NOUN
cblr-13004	735	14	and	and	CCONJ
cblr-13004	735	15	the	the	DET
cblr-13004	735	16	independent	independent	ADJ
cblr-13004	735	17	variables	variable	NOUN
cblr-13004	735	18	described	describe	VERB
cblr-13004	735	19	above	above	ADV
cblr-13004	735	20	.	.	PUNCT
cblr-13004	736	1	the	the	DET
cblr-13004	736	2	article	article	NOUN
cblr-13004	736	3	presents	present	VERB
cblr-13004	736	4	both	both	CCONJ
cblr-13004	736	5	the	the	DET
cblr-13004	736	6	correlation	correlation	NOUN
cblr-13004	736	7	and	and	CCONJ
cblr-13004	736	8	the	the	DET
cblr-13004	736	9	“	"	PUNCT
cblr-13004	736	10	p	p	NOUN
cblr-13004	736	11	-	-	PUNCT
cblr-13004	736	12	value	value	NOUN
cblr-13004	736	13	.	.	PUNCT
cblr-13004	736	14	”	"	PUNCT
cblr-13004	737	1	the	the	DET
cblr-13004	737	2	pvalue	pvalue	NOUN
cblr-13004	737	3	can	can	AUX
cblr-13004	737	4	be	be	AUX
cblr-13004	737	5	interpreted	interpret	VERB
cblr-13004	737	6	as	as	ADP
cblr-13004	737	7	the	the	DET
cblr-13004	737	8	probability	probability	NOUN
cblr-13004	737	9	that	that	SCONJ
cblr-13004	737	10	the	the	DET
cblr-13004	737	11	correlations	correlation	NOUN
cblr-13004	737	12	observed	observe	VERB
cblr-13004	737	13	in	in	ADP
cblr-13004	737	14	the	the	DET
cblr-13004	737	15	data	datum	NOUN
cblr-13004	737	16	resulted	result	VERB
cblr-13004	737	17	from	from	ADP
cblr-13004	737	18	chance	chance	NOUN
cblr-13004	737	19	rather	rather	ADV
cblr-13004	737	20	than	than	ADP
cblr-13004	737	21	a	a	DET
cblr-13004	737	22	“	"	PUNCT
cblr-13004	737	23	true	true	ADJ
cblr-13004	737	24	”	"	PUNCT
cblr-13004	737	25	association	association	NOUN
cblr-13004	737	26	between	between	ADP
cblr-13004	737	27	the	the	DET
cblr-13004	737	28	variables	variable	NOUN
cblr-13004	737	29	,	,	PUNCT
cblr-13004	737	30	under	under	ADP
cblr-13004	737	31	certain	certain	ADJ
cblr-13004	737	32	assumptions.201	assumptions.201	NOUN
cblr-13004	737	33	to	to	PART
cblr-13004	737	34	check	check	VERB
cblr-13004	737	35	for	for	ADP
cblr-13004	737	36	spurious	spurious	ADJ
cblr-13004	737	37	correlations	correlation	NOUN
cblr-13004	737	38	,	,	PUNCT
cblr-13004	737	39	the	the	DET
cblr-13004	737	40	author	author	NOUN
cblr-13004	737	41	ran	run	VERB
cblr-13004	737	42	linear	linear	NOUN
cblr-13004	737	43	regressions	regression	NOUN
cblr-13004	737	44	on	on	ADP
cblr-13004	737	45	each	each	DET
cblr-13004	737	46	measure	measure	NOUN
cblr-13004	737	47	of	of	ADP
cblr-13004	737	48	reporting	report	VERB
cblr-13004	737	49	quality	quality	NOUN
cblr-13004	737	50	against	against	ADP
cblr-13004	737	51	the	the	DET
cblr-13004	737	52	independent	independent	ADJ
cblr-13004	737	53	variables	variable	NOUN
cblr-13004	737	54	of	of	ADP
cblr-13004	737	55	choice	choice	NOUN
cblr-13004	737	56	.	.	PUNCT
cblr-13004	738	1	this	this	DET
cblr-13004	738	2	technique	technique	NOUN
cblr-13004	738	3	controls	control	VERB
cblr-13004	738	4	each	each	DET
cblr-13004	738	5	relationship	relationship	NOUN
cblr-13004	738	6	between	between	ADP
cblr-13004	738	7	an	an	DET
cblr-13004	738	8	independent	independent	ADJ
cblr-13004	738	9	variable	variable	NOUN
cblr-13004	738	10	and	and	CCONJ
cblr-13004	738	11	the	the	DET
cblr-13004	738	12	quality	quality	NOUN
cblr-13004	738	13	measure	measure	NOUN
cblr-13004	738	14	for	for	ADP
cblr-13004	738	15	the	the	DET
cblr-13004	738	16	levels	level	NOUN
cblr-13004	738	17	of	of	ADP
cblr-13004	738	18	the	the	DET
cblr-13004	738	19	other	other	ADJ
cblr-13004	738	20	independent	independent	ADJ
cblr-13004	738	21	variables	variable	NOUN
cblr-13004	738	22	.	.	PUNCT
cblr-13004	739	1	the	the	DET
cblr-13004	739	2	author	author	NOUN
cblr-13004	739	3	makes	make	VERB
cblr-13004	739	4	a	a	DET
cblr-13004	739	5	few	few	ADJ
cblr-13004	739	6	preliminary	preliminary	ADJ
cblr-13004	739	7	notes	note	NOUN
cblr-13004	739	8	on	on	ADP
cblr-13004	739	9	the	the	DET
cblr-13004	739	10	conceptual	conceptual	ADJ
cblr-13004	739	11	background	background	NOUN
cblr-13004	739	12	for	for	ADP
cblr-13004	739	13	this	this	DET
cblr-13004	739	14	analysis	analysis	NOUN
cblr-13004	739	15	and	and	CCONJ
cblr-13004	739	16	the	the	DET
cblr-13004	739	17	nature	nature	NOUN
cblr-13004	739	18	of	of	ADP
cblr-13004	739	19	the	the	DET
cblr-13004	739	20	claims	claim	NOUN
cblr-13004	739	21	being	be	AUX
cblr-13004	739	22	made	make	VERB
cblr-13004	739	23	here	here	ADV
cblr-13004	739	24	.	.	PUNCT
cblr-13004	740	1	first	first	ADV
cblr-13004	740	2	,	,	PUNCT
cblr-13004	740	3	the	the	DET
cblr-13004	740	4	paper	paper	NOUN
cblr-13004	740	5	reports	report	VERB
cblr-13004	740	6	p	p	NOUN
cblr-13004	740	7	-	-	PUNCT
cblr-13004	740	8	values	value	NOUN
cblr-13004	740	9	and	and	CCONJ
cblr-13004	740	10	therefore	therefore	ADV
cblr-13004	740	11	tacitly	tacitly	ADV
cblr-13004	740	12	assumes	assume	VERB
cblr-13004	740	13	that	that	SCONJ
cblr-13004	740	14	certain	certain	ADJ
cblr-13004	740	15	results	result	NOUN
cblr-13004	740	16	might	might	AUX
cblr-13004	740	17	not	not	PART
cblr-13004	740	18	be	be	AUX
cblr-13004	740	19	“	"	PUNCT
cblr-13004	740	20	representative	representative	NOUN
cblr-13004	740	21	”	"	PUNCT
cblr-13004	740	22	because	because	SCONJ
cblr-13004	740	23	they	they	PRON
cblr-13004	740	24	could	could	AUX
cblr-13004	740	25	have	have	AUX
cblr-13004	740	26	arisen	arise	VERB
cblr-13004	740	27	by	by	ADP
cblr-13004	740	28	chance	chance	NOUN
cblr-13004	740	29	.	.	PUNCT
cblr-13004	741	1	but	but	CCONJ
cblr-13004	741	2	recall	recall	VERB
cblr-13004	741	3	that	that	SCONJ
cblr-13004	741	4	the	the	DET
cblr-13004	741	5	analysis	analysis	NOUN
cblr-13004	741	6	covers	cover	VERB
cblr-13004	741	7	the	the	DET
cblr-13004	741	8	entire	entire	ADJ
cblr-13004	741	9	universe	universe	NOUN
cblr-13004	741	10	of	of	ADP
cblr-13004	741	11	us	we	PRON
cblr-13004	741	12	corporate	corporate	ADJ
cblr-13004	741	13	green	green	ADJ
cblr-13004	741	14	bonds	bond	NOUN
cblr-13004	741	15	issued	issue	VERB
cblr-13004	741	16	during	during	ADP
cblr-13004	741	17	the	the	DET
cblr-13004	741	18	study	study	NOUN
cblr-13004	741	19	period	period	NOUN
cblr-13004	741	20	.	.	PUNCT
cblr-13004	742	1	there	there	PRON
cblr-13004	742	2	is	be	VERB
cblr-13004	742	3	no	no	DET
cblr-13004	742	4	question	question	NOUN
cblr-13004	742	5	of	of	ADP
cblr-13004	742	6	sampling	sampling	NOUN
cblr-13004	742	7	or	or	CCONJ
cblr-13004	742	8	representativeness	representativeness	NOUN
cblr-13004	742	9	of	of	ADP
cblr-13004	742	10	the	the	DET
cblr-13004	742	11	results	result	NOUN
cblr-13004	742	12	here	here	ADV
cblr-13004	742	13	with	with	ADP
cblr-13004	742	14	respect	respect	NOUN
cblr-13004	742	15	to	to	ADP
cblr-13004	742	16	that	that	DET
cblr-13004	742	17	period	period	NOUN
cblr-13004	742	18	–	–	PUNCT
cblr-13004	742	19	the	the	DET
cblr-13004	742	20	associations	association	NOUN
cblr-13004	742	21	presented	present	VERB
cblr-13004	742	22	are	be	AUX
cblr-13004	742	23	the	the	DET
cblr-13004	742	24	ones	one	NOUN
cblr-13004	742	25	that	that	PRON
cblr-13004	742	26	did	do	AUX
cblr-13004	742	27	in	in	ADP
cblr-13004	742	28	fact	fact	NOUN
cblr-13004	742	29	exist	exist	VERB
cblr-13004	742	30	over	over	ADP
cblr-13004	742	31	the	the	DET
cblr-13004	742	32	period	period	NOUN
cblr-13004	742	33	in	in	ADP
cblr-13004	742	34	question	question	NOUN
cblr-13004	742	35	.	.	PUNCT
cblr-13004	743	1	p	p	X
cblr-13004	743	2	-	-	PUNCT
cblr-13004	743	3	values	value	NOUN
cblr-13004	743	4	are	be	AUX
cblr-13004	743	5	reported	report	VERB
cblr-13004	743	6	because	because	SCONJ
cblr-13004	743	7	they	they	PRON
cblr-13004	743	8	are	be	AUX
cblr-13004	743	9	relevant	relevant	ADJ
cblr-13004	743	10	to	to	ADP
cblr-13004	743	11	extrapolating	extrapolate	VERB
cblr-13004	743	12	from	from	ADP
cblr-13004	743	13	past	past	ADJ
cblr-13004	743	14	results	result	NOUN
cblr-13004	743	15	into	into	ADP
cblr-13004	743	16	the	the	DET
cblr-13004	743	17	future.202	future.202	PROPN
cblr-13004	743	18	201	201	NUM
cblr-13004	743	19	see	see	VERB
cblr-13004	743	20	multiple	multiple	ADJ
cblr-13004	743	21	linear	linear	ADJ
cblr-13004	743	22	regression	regression	NOUN
cblr-13004	743	23	:	:	PUNCT
cblr-13004	743	24	interpreting	interpret	VERB
cblr-13004	743	25	results	result	NOUN
cblr-13004	743	26	in	in	ADP
cblr-13004	743	27	explanatory	explanatory	ADJ
cblr-13004	743	28	modeling	modeling	NOUN
cblr-13004	743	29	,	,	PUNCT
cblr-13004	743	30	jmp	jmp	PROPN
cblr-13004	743	31	statistical	statistical	ADJ
cblr-13004	743	32	discovery	discovery	NOUN
cblr-13004	743	33	,	,	PUNCT
cblr-13004	743	34	https://www.jmp.com/en_us/statistics-knowledge-portal/what-is-multiple-regression/interpreting-results-inexplanatory-modeling.html	https://www.jmp.com/en_us/statistics-knowledge-portal/what-is-multiple-regression/interpreting-results-inexplanatory-modeling.html	VERB
cblr-13004	744	1	[	[	X
cblr-13004	744	2	https://perma.cc/j8re-dvu3	https://perma.cc/j8re-dvu3	X
cblr-13004	744	3	]	]	X
cblr-13004	744	4	(	(	PUNCT
cblr-13004	744	5	last	last	ADV
cblr-13004	744	6	visited	visit	VERB
cblr-13004	744	7	mar	mar	PROPN
cblr-13004	744	8	.	.	PROPN
cblr-13004	744	9	1	1	NUM
cblr-13004	744	10	,	,	PUNCT
cblr-13004	744	11	2024	2024	NUM
cblr-13004	744	12	)	)	PUNCT
cblr-13004	744	13	.	.	PUNCT
cblr-13004	745	1	202	202	NUM
cblr-13004	745	2	it	it	PRON
cblr-13004	745	3	is	be	AUX
cblr-13004	745	4	possible	possible	ADJ
cblr-13004	745	5	to	to	PART
cblr-13004	745	6	conceive	conceive	VERB
cblr-13004	745	7	the	the	DET
cblr-13004	745	8	bonds	bond	NOUN
cblr-13004	745	9	issued	issue	VERB
cblr-13004	745	10	during	during	ADP
cblr-13004	745	11	the	the	DET
cblr-13004	745	12	study	study	NOUN
cblr-13004	745	13	period	period	NOUN
cblr-13004	745	14	as	as	ADP
cblr-13004	745	15	a	a	DET
cblr-13004	745	16	sample	sample	NOUN
cblr-13004	745	17	of	of	ADP
cblr-13004	745	18	an	an	DET
cblr-13004	745	19	imaginary	imaginary	ADJ
cblr-13004	745	20	distribution	distribution	NOUN
cblr-13004	745	21	of	of	ADP
cblr-13004	745	22	green	green	ADJ
cblr-13004	745	23	bonds	bond	NOUN
cblr-13004	745	24	from	from	ADP
cblr-13004	745	25	which	which	PRON
cblr-13004	745	26	bonds	bond	VERB
cblr-13004	745	27	258	258	NUM
cblr-13004	745	28	columbia	columbia	PROPN
cblr-13004	745	29	business	business	NOUN
cblr-13004	745	30	law	law	PROPN
cblr-13004	745	31	review	review	NOUN
cblr-13004	745	32	[	[	X
cblr-13004	745	33	vol	vol	NOUN
cblr-13004	745	34	.	.	NOUN
cblr-13004	745	35	2024	2024	NUM
cblr-13004	745	36	as	as	ADP
cblr-13004	745	37	for	for	ADP
cblr-13004	745	38	the	the	DET
cblr-13004	745	39	claims	claim	NOUN
cblr-13004	745	40	being	be	AUX
cblr-13004	745	41	made	make	VERB
cblr-13004	745	42	here	here	ADV
cblr-13004	745	43	,	,	PUNCT
cblr-13004	745	44	the	the	DET
cblr-13004	745	45	paper	paper	NOUN
cblr-13004	745	46	presents	present	VERB
cblr-13004	745	47	an	an	DET
cblr-13004	745	48	exploration	exploration	NOUN
cblr-13004	745	49	of	of	ADP
cblr-13004	745	50	observational	observational	ADJ
cblr-13004	745	51	data	datum	NOUN
cblr-13004	745	52	.	.	PUNCT
cblr-13004	746	1	it	it	PRON
cblr-13004	746	2	identifies	identify	VERB
cblr-13004	746	3	relationships	relationship	NOUN
cblr-13004	746	4	that	that	PRON
cblr-13004	746	5	have	have	AUX
cblr-13004	746	6	existed	exist	VERB
cblr-13004	746	7	in	in	ADP
cblr-13004	746	8	the	the	DET
cblr-13004	746	9	past	past	NOUN
cblr-13004	746	10	and	and	CCONJ
cblr-13004	746	11	that	that	SCONJ
cblr-13004	746	12	,	,	PUNCT
cblr-13004	746	13	to	to	ADP
cblr-13004	746	14	the	the	DET
cblr-13004	746	15	extent	extent	NOUN
cblr-13004	746	16	that	that	SCONJ
cblr-13004	746	17	the	the	DET
cblr-13004	746	18	present	present	NOUN
cblr-13004	746	19	is	be	AUX
cblr-13004	746	20	like	like	ADP
cblr-13004	746	21	the	the	DET
cblr-13004	746	22	past	past	NOUN
cblr-13004	746	23	and	and	CCONJ
cblr-13004	746	24	that	that	SCONJ
cblr-13004	746	25	the	the	DET
cblr-13004	746	26	results	result	NOUN
cblr-13004	746	27	are	be	AUX
cblr-13004	746	28	significant	significant	ADJ
cblr-13004	746	29	,	,	PUNCT
cblr-13004	746	30	are	be	AUX
cblr-13004	746	31	likely	likely	ADJ
cblr-13004	746	32	to	to	PART
cblr-13004	746	33	continue	continue	VERB
cblr-13004	746	34	to	to	PART
cblr-13004	746	35	exist	exist	VERB
cblr-13004	746	36	today	today	NOUN
cblr-13004	746	37	.	.	PUNCT
cblr-13004	747	1	the	the	DET
cblr-13004	747	2	nature	nature	NOUN
cblr-13004	747	3	of	of	ADP
cblr-13004	747	4	the	the	DET
cblr-13004	747	5	exercise	exercise	NOUN
cblr-13004	747	6	does	do	AUX
cblr-13004	747	7	not	not	PART
cblr-13004	747	8	permit	permit	VERB
cblr-13004	747	9	causal	causal	ADJ
cblr-13004	747	10	claims	claim	NOUN
cblr-13004	747	11	,	,	PUNCT
cblr-13004	747	12	and	and	CCONJ
cblr-13004	747	13	none	none	NOUN
cblr-13004	747	14	are	be	AUX
cblr-13004	747	15	made	make	VERB
cblr-13004	747	16	here	here	ADV
cblr-13004	747	17	.	.	PUNCT
cblr-13004	748	1	nor	nor	CCONJ
cblr-13004	748	2	,	,	PUNCT
cblr-13004	748	3	when	when	SCONJ
cblr-13004	748	4	significance	significance	NOUN
cblr-13004	748	5	levels	level	NOUN
cblr-13004	748	6	are	be	AUX
cblr-13004	748	7	reported	report	VERB
cblr-13004	748	8	,	,	PUNCT
cblr-13004	748	9	are	be	AUX
cblr-13004	748	10	they	they	PRON
cblr-13004	748	11	adjusted	adjust	VERB
cblr-13004	748	12	to	to	PART
cblr-13004	748	13	reflect	reflect	VERB
cblr-13004	748	14	the	the	DET
cblr-13004	748	15	fact	fact	NOUN
cblr-13004	748	16	that	that	SCONJ
cblr-13004	748	17	multiple	multiple	ADJ
cblr-13004	748	18	models	model	NOUN
cblr-13004	748	19	have	have	AUX
cblr-13004	748	20	been	be	AUX
cblr-13004	748	21	fitted	fit	VERB
cblr-13004	748	22	to	to	ADP
cblr-13004	748	23	the	the	DET
cblr-13004	748	24	data.203	data.203	NOUN
cblr-13004	748	25	the	the	DET
cblr-13004	748	26	p	p	NOUN
cblr-13004	748	27	-	-	PUNCT
cblr-13004	748	28	values	value	NOUN
cblr-13004	748	29	should	should	AUX
cblr-13004	748	30	be	be	AUX
cblr-13004	748	31	understood	understand	VERB
cblr-13004	748	32	as	as	ADP
cblr-13004	748	33	ordinal	ordinal	ADJ
cblr-13004	748	34	indicators	indicator	NOUN
cblr-13004	748	35	of	of	ADP
cblr-13004	748	36	likely	likely	ADJ
cblr-13004	748	37	significance	significance	NOUN
cblr-13004	748	38	of	of	ADP
cblr-13004	748	39	relationships	relationship	NOUN
cblr-13004	748	40	than	than	ADP
cblr-13004	748	41	as	as	SCONJ
cblr-13004	748	42	literally	literally	ADV
cblr-13004	748	43	numerically	numerically	ADV
cblr-13004	748	44	correct	correct	ADJ
cblr-13004	748	45	.	.	PUNCT
cblr-13004	749	1	in	in	ADP
cblr-13004	749	2	other	other	ADJ
cblr-13004	749	3	words	word	NOUN
cblr-13004	749	4	,	,	PUNCT
cblr-13004	749	5	a	a	DET
cblr-13004	749	6	p	p	NOUN
cblr-13004	749	7	-	-	PUNCT
cblr-13004	749	8	value	value	NOUN
cblr-13004	749	9	of	of	ADP
cblr-13004	749	10	0.01	0.01	NUM
cblr-13004	749	11	suggests	suggest	VERB
cblr-13004	749	12	that	that	SCONJ
cblr-13004	749	13	a	a	DET
cblr-13004	749	14	relationship	relationship	NOUN
cblr-13004	749	15	is	be	AUX
cblr-13004	749	16	less	less	ADV
cblr-13004	749	17	likely	likely	ADJ
cblr-13004	749	18	to	to	PART
cblr-13004	749	19	arise	arise	VERB
cblr-13004	749	20	from	from	ADP
cblr-13004	749	21	chance	chance	NOUN
cblr-13004	749	22	than	than	ADP
cblr-13004	749	23	a	a	DET
cblr-13004	749	24	pvalue	pvalue	NOUN
cblr-13004	749	25	of	of	ADP
cblr-13004	749	26	0.80	0.80	NUM
cblr-13004	749	27	.	.	PUNCT
cblr-13004	750	1	but	but	CCONJ
cblr-13004	750	2	the	the	DET
cblr-13004	750	3	paper	paper	NOUN
cblr-13004	750	4	should	should	AUX
cblr-13004	750	5	not	not	PART
cblr-13004	750	6	be	be	AUX
cblr-13004	750	7	understood	understand	VERB
cblr-13004	750	8	as	as	ADP
cblr-13004	750	9	claiming	claim	VERB
cblr-13004	750	10	that	that	SCONJ
cblr-13004	750	11	the	the	DET
cblr-13004	750	12	probability	probability	NOUN
cblr-13004	750	13	that	that	SCONJ
cblr-13004	750	14	the	the	DET
cblr-13004	750	15	relationship	relationship	NOUN
cblr-13004	750	16	that	that	PRON
cblr-13004	750	17	was	be	AUX
cblr-13004	750	18	observed	observe	VERB
cblr-13004	750	19	literally	literally	ADV
cblr-13004	750	20	has	have	AUX
cblr-13004	750	21	only	only	ADV
cblr-13004	750	22	a	a	DET
cblr-13004	750	23	1	1	NUM
cblr-13004	750	24	%	%	NOUN
cblr-13004	750	25	chance	chance	NOUN
cblr-13004	750	26	of	of	ADP
cblr-13004	750	27	arising	arise	VERB
cblr-13004	750	28	from	from	ADP
cblr-13004	750	29	chance	chance	NOUN
cblr-13004	750	30	.	.	PUNCT
cblr-13004	751	1	what	what	PRON
cblr-13004	751	2	,	,	PUNCT
cblr-13004	751	3	then	then	ADV
cblr-13004	751	4	,	,	PUNCT
cblr-13004	751	5	do	do	AUX
cblr-13004	751	6	the	the	DET
cblr-13004	751	7	results	result	NOUN
cblr-13004	751	8	reported	report	VERB
cblr-13004	751	9	in	in	ADP
cblr-13004	751	10	this	this	DET
cblr-13004	751	11	section	section	NOUN
cblr-13004	751	12	mean	mean	VERB
cblr-13004	751	13	?	?	PUNCT
cblr-13004	752	1	they	they	PRON
cblr-13004	752	2	identify	identify	VERB
cblr-13004	752	3	relationships	relationship	NOUN
cblr-13004	752	4	that	that	PRON
cblr-13004	752	5	existed	exist	VERB
cblr-13004	752	6	in	in	ADP
cblr-13004	752	7	the	the	DET
cblr-13004	752	8	past	past	NOUN
cblr-13004	752	9	and	and	CCONJ
cblr-13004	752	10	therefore	therefore	ADV
cblr-13004	752	11	provide	provide	VERB
cblr-13004	752	12	some	some	DET
cblr-13004	752	13	evidence	evidence	NOUN
cblr-13004	752	14	that	that	SCONJ
cblr-13004	752	15	those	those	DET
cblr-13004	752	16	relationships	relationship	NOUN
cblr-13004	752	17	continue	continue	VERB
cblr-13004	752	18	to	to	PART
cblr-13004	752	19	exist	exist	VERB
cblr-13004	752	20	today	today	NOUN
cblr-13004	752	21	.	.	PUNCT
cblr-13004	753	1	they	they	PRON
cblr-13004	753	2	suggest	suggest	VERB
cblr-13004	753	3	both	both	DET
cblr-13004	753	4	avenues	avenue	NOUN
cblr-13004	753	5	for	for	ADP
cblr-13004	753	6	future	future	ADJ
cblr-13004	753	7	research	research	NOUN
cblr-13004	753	8	and	and	CCONJ
cblr-13004	753	9	tentative	tentative	ADJ
cblr-13004	753	10	directions	direction	NOUN
cblr-13004	753	11	for	for	ADP
cblr-13004	753	12	policy	policy	NOUN
cblr-13004	753	13	reform	reform	NOUN
cblr-13004	753	14	.	.	PUNCT
cblr-13004	754	1	3	3	X
cblr-13004	754	2	.	.	X
cblr-13004	754	3	first	first	ADJ
cblr-13004	754	4	quality	quality	NOUN
cblr-13004	754	5	measure	measure	NOUN
cblr-13004	754	6	:	:	PUNCT
cblr-13004	754	7	attestation	attestation	VERB
cblr-13004	754	8	the	the	DET
cblr-13004	754	9	author	author	NOUN
cblr-13004	754	10	first	first	ADV
cblr-13004	754	11	examined	examine	VERB
cblr-13004	754	12	the	the	DET
cblr-13004	754	13	correlations	correlation	NOUN
cblr-13004	754	14	between	between	ADP
cblr-13004	754	15	whether	whether	SCONJ
cblr-13004	754	16	a	a	DET
cblr-13004	754	17	green	green	ADJ
cblr-13004	754	18	bond	bond	NOUN
cblr-13004	754	19	’s	’s	PART
cblr-13004	754	20	reporting	reporting	NOUN
cblr-13004	754	21	is	be	AUX
cblr-13004	754	22	attested	attest	VERB
cblr-13004	754	23	and	and	CCONJ
cblr-13004	754	24	other	other	ADJ
cblr-13004	754	25	variables	variable	NOUN
cblr-13004	754	26	described	describe	VERB
cblr-13004	754	27	above204	above204	PROPN
cblr-13004	754	28	and	and	CCONJ
cblr-13004	754	29	then	then	ADV
cblr-13004	754	30	calculated	calculate	VERB
cblr-13004	754	31	the	the	DET
cblr-13004	754	32	p	p	NOUN
cblr-13004	754	33	-	-	PUNCT
cblr-13004	754	34	value	value	NOUN
cblr-13004	754	35	of	of	ADP
cblr-13004	754	36	those	those	DET
cblr-13004	754	37	correlations	correlation	NOUN
cblr-13004	754	38	.	.	PUNCT
cblr-13004	755	1	the	the	DET
cblr-13004	755	2	results	result	NOUN
cblr-13004	755	3	are	be	AUX
cblr-13004	755	4	presented	present	VERB
cblr-13004	755	5	in	in	ADP
cblr-13004	755	6	table	table	NOUN
cblr-13004	755	7	1.205	1.205	NUM
cblr-13004	755	8	confining	confine	VERB
cblr-13004	755	9	the	the	DET
cblr-13004	755	10	discussion	discussion	NOUN
cblr-13004	755	11	to	to	ADP
cblr-13004	755	12	relationships	relationship	NOUN
cblr-13004	755	13	with	with	ADP
cblr-13004	755	14	a	a	DET
cblr-13004	755	15	p	p	NOUN
cblr-13004	755	16	-	-	PUNCT
cblr-13004	755	17	value	value	NOUN
cblr-13004	755	18	of	of	ADP
cblr-13004	755	19	issued	issue	VERB
cblr-13004	755	20	in	in	ADP
cblr-13004	755	21	the	the	DET
cblr-13004	755	22	present	present	NOUN
cblr-13004	755	23	are	be	AUX
cblr-13004	755	24	also	also	ADV
cblr-13004	755	25	drawn	draw	VERB
cblr-13004	755	26	.	.	PUNCT
cblr-13004	756	1	it	it	PRON
cblr-13004	756	2	is	be	AUX
cblr-13004	756	3	in	in	ADP
cblr-13004	756	4	this	this	DET
cblr-13004	756	5	context	context	NOUN
cblr-13004	756	6	that	that	SCONJ
cblr-13004	756	7	the	the	DET
cblr-13004	756	8	p	p	NOUN
cblr-13004	756	9	-	-	PUNCT
cblr-13004	756	10	values	value	NOUN
cblr-13004	756	11	would	would	AUX
cblr-13004	756	12	be	be	AUX
cblr-13004	756	13	meaningful	meaningful	ADJ
cblr-13004	756	14	.	.	PUNCT
cblr-13004	756	15	203	203	NUM
cblr-13004	756	16	that	that	PRON
cblr-13004	756	17	said	say	VERB
cblr-13004	756	18	,	,	PUNCT
cblr-13004	756	19	the	the	DET
cblr-13004	756	20	paper	paper	NOUN
cblr-13004	756	21	reports	report	VERB
cblr-13004	756	22	the	the	DET
cblr-13004	756	23	results	result	NOUN
cblr-13004	756	24	of	of	ADP
cblr-13004	756	25	all	all	DET
cblr-13004	756	26	the	the	DET
cblr-13004	756	27	regression	regression	NOUN
cblr-13004	756	28	models	model	NOUN
cblr-13004	756	29	the	the	DET
cblr-13004	756	30	author	author	NOUN
cblr-13004	756	31	fitted	fit	VERB
cblr-13004	756	32	.	.	PUNCT
cblr-13004	757	1	204	204	NUM
cblr-13004	757	2	the	the	DET
cblr-13004	757	3	text	text	NOUN
cblr-13004	757	4	discusses	discuss	VERB
cblr-13004	757	5	pearson	pearson	PROPN
cblr-13004	757	6	correlations	correlation	NOUN
cblr-13004	757	7	.	.	PUNCT
cblr-13004	758	1	because	because	SCONJ
cblr-13004	758	2	some	some	PRON
cblr-13004	758	3	of	of	ADP
cblr-13004	758	4	the	the	DET
cblr-13004	758	5	data	datum	NOUN
cblr-13004	758	6	could	could	AUX
cblr-13004	758	7	be	be	AUX
cblr-13004	758	8	considered	consider	VERB
cblr-13004	758	9	ordinal	ordinal	ADJ
cblr-13004	758	10	,	,	PUNCT
cblr-13004	758	11	the	the	DET
cblr-13004	758	12	author	author	NOUN
cblr-13004	758	13	also	also	ADV
cblr-13004	758	14	computed	compute	VERB
cblr-13004	758	15	spearman	spearman	NOUN
cblr-13004	758	16	correlations	correlation	NOUN
cblr-13004	758	17	for	for	ADP
cblr-13004	758	18	all	all	DET
cblr-13004	758	19	correlation	correlation	NOUN
cblr-13004	758	20	tables	table	NOUN
cblr-13004	758	21	.	.	PUNCT
cblr-13004	759	1	using	use	VERB
cblr-13004	759	2	spearman	spearman	NOUN
cblr-13004	759	3	instead	instead	ADV
cblr-13004	759	4	of	of	ADP
cblr-13004	759	5	pearson	pearson	NOUN
cblr-13004	759	6	correlation	correlation	NOUN
cblr-13004	759	7	made	make	VERB
cblr-13004	759	8	very	very	ADV
cblr-13004	759	9	little	little	ADJ
cblr-13004	759	10	difference	difference	NOUN
cblr-13004	759	11	,	,	PUNCT
cblr-13004	759	12	as	as	SCONJ
cblr-13004	759	13	discussed	discuss	VERB
cblr-13004	759	14	further	far	ADV
cblr-13004	759	15	in	in	ADP
cblr-13004	759	16	the	the	DET
cblr-13004	759	17	footnotes	footnote	NOUN
cblr-13004	759	18	to	to	PART
cblr-13004	759	19	appendix	appendix	VERB
cblr-13004	759	20	2	2	NUM
cblr-13004	759	21	.	.	NOUN
cblr-13004	759	22	205	205	NUM
cblr-13004	759	23	all	all	DET
cblr-13004	759	24	tables	table	NOUN
cblr-13004	759	25	discussed	discuss	VERB
cblr-13004	759	26	in	in	ADP
cblr-13004	759	27	this	this	DET
cblr-13004	759	28	section	section	NOUN
cblr-13004	759	29	are	be	AUX
cblr-13004	759	30	located	locate	VERB
cblr-13004	759	31	in	in	ADP
cblr-13004	759	32	appendix	appendix	NOUN
cblr-13004	759	33	2	2	NUM
cblr-13004	759	34	.	.	PUNCT
cblr-13004	760	1	no	no	INTJ
cblr-13004	760	2	.	.	NOUN
cblr-13004	760	3	1	1	NUM
cblr-13004	760	4	]	]	X
cblr-13004	760	5	green	green	ADJ
cblr-13004	760	6	bond	bond	NOUN
cblr-13004	760	7	reporting	report	VERB
cblr-13004	760	8	259	259	NUM
cblr-13004	760	9	0.02	0.02	NUM
cblr-13004	760	10	or	or	CCONJ
cblr-13004	760	11	less,206	less,206	ADJ
cblr-13004	760	12	attestation	attestation	NOUN
cblr-13004	760	13	is	be	AUX
cblr-13004	760	14	positively	positively	ADV
cblr-13004	760	15	associated	associate	VERB
cblr-13004	760	16	with	with	ADP
cblr-13004	760	17	investment	investment	NOUN
cblr-13004	760	18	-	-	PUNCT
cblr-13004	760	19	grade	grade	NOUN
cblr-13004	760	20	status	status	NOUN
cblr-13004	760	21	,	,	PUNCT
cblr-13004	760	22	issuance	issuance	NOUN
cblr-13004	760	23	by	by	ADP
cblr-13004	760	24	a	a	DET
cblr-13004	760	25	financial	financial	ADJ
cblr-13004	760	26	issuer	issuer	NOUN
cblr-13004	760	27	,	,	PUNCT
cblr-13004	760	28	and	and	CCONJ
cblr-13004	760	29	issuance	issuance	NOUN
cblr-13004	760	30	by	by	ADP
cblr-13004	760	31	a	a	DET
cblr-13004	760	32	repeat	repeat	NOUN
cblr-13004	760	33	issuer	issuer	NOUN
cblr-13004	760	34	.	.	PUNCT
cblr-13004	761	1	attestation	attestation	NOUN
cblr-13004	761	2	is	be	AUX
cblr-13004	761	3	negatively	negatively	ADV
cblr-13004	761	4	associated	associate	VERB
cblr-13004	761	5	with	with	ADP
cblr-13004	761	6	issuance	issuance	NOUN
cblr-13004	761	7	by	by	ADP
cblr-13004	761	8	an	an	DET
cblr-13004	761	9	industrial	industrial	ADJ
cblr-13004	761	10	issuer	issuer	NOUN
cblr-13004	761	11	.	.	PUNCT
cblr-13004	762	1	to	to	PART
cblr-13004	762	2	examine	examine	VERB
cblr-13004	762	3	how	how	SCONJ
cblr-13004	762	4	these	these	DET
cblr-13004	762	5	relationships	relationship	NOUN
cblr-13004	762	6	held	hold	VERB
cblr-13004	762	7	up	up	ADP
cblr-13004	762	8	with	with	ADP
cblr-13004	762	9	controls	control	NOUN
cblr-13004	762	10	,	,	PUNCT
cblr-13004	762	11	the	the	DET
cblr-13004	762	12	author	author	NOUN
cblr-13004	762	13	performed	perform	VERB
cblr-13004	762	14	a	a	DET
cblr-13004	762	15	regression	regression	NOUN
cblr-13004	762	16	without	without	ADP
cblr-13004	762	17	dummy	dummy	ADJ
cblr-13004	762	18	variables	variable	NOUN
cblr-13004	762	19	for	for	ADP
cblr-13004	762	20	the	the	DET
cblr-13004	762	21	issuer	issuer	NOUN
cblr-13004	762	22	’s	’s	PART
cblr-13004	762	23	industry	industry	NOUN
cblr-13004	762	24	.	.	PUNCT
cblr-13004	763	1	in	in	ADP
cblr-13004	763	2	a	a	DET
cblr-13004	763	3	regression	regression	NOUN
cblr-13004	763	4	without	without	ADP
cblr-13004	763	5	industry	industry	NOUN
cblr-13004	763	6	dummies	dummy	NOUN
cblr-13004	763	7	,	,	PUNCT
cblr-13004	763	8	investment	investment	NOUN
cblr-13004	763	9	-	-	PUNCT
cblr-13004	763	10	grade	grade	NOUN
cblr-13004	763	11	status	status	NOUN
cblr-13004	763	12	(	(	PUNCT
cblr-13004	763	13	p	p	X
cblr-13004	763	14	<	<	X
cblr-13004	763	15	0.01	0.01	NUM
cblr-13004	763	16	)	)	PUNCT
cblr-13004	763	17	and	and	CCONJ
cblr-13004	763	18	repeat	repeat	NOUN
cblr-13004	763	19	-	-	PUNCT
cblr-13004	763	20	issuer	issuer	NOUN
cblr-13004	763	21	status	status	NOUN
cblr-13004	763	22	(	(	PUNCT
cblr-13004	763	23	p	p	X
cblr-13004	763	24	=	=	NOUN
cblr-13004	763	25	0.01	0.01	NUM
cblr-13004	763	26	)	)	PUNCT
cblr-13004	763	27	are	be	AUX
cblr-13004	763	28	positively	positively	ADV
cblr-13004	763	29	associated	associate	VERB
cblr-13004	763	30	with	with	ADP
cblr-13004	763	31	attestation	attestation	NOUN
cblr-13004	763	32	.	.	PUNCT
cblr-13004	764	1	the	the	DET
cblr-13004	764	2	results	result	NOUN
cblr-13004	764	3	are	be	AUX
cblr-13004	764	4	presented	present	VERB
cblr-13004	764	5	in	in	ADP
cblr-13004	764	6	table	table	NOUN
cblr-13004	764	7	2	2	NUM
cblr-13004	764	8	.	.	PUNCT
cblr-13004	765	1	the	the	DET
cblr-13004	765	2	results	result	NOUN
cblr-13004	765	3	do	do	AUX
cblr-13004	765	4	change	change	VERB
cblr-13004	765	5	when	when	SCONJ
cblr-13004	765	6	industry	industry	NOUN
cblr-13004	765	7	dummies	dummy	NOUN
cblr-13004	765	8	are	be	AUX
cblr-13004	765	9	added	add	VERB
cblr-13004	765	10	to	to	ADP
cblr-13004	765	11	the	the	DET
cblr-13004	765	12	regression	regression	NOUN
cblr-13004	765	13	,	,	PUNCT
cblr-13004	765	14	as	as	SCONJ
cblr-13004	765	15	shown	show	VERB
cblr-13004	765	16	in	in	ADP
cblr-13004	765	17	table	table	NOUN
cblr-13004	765	18	3	3	NUM
cblr-13004	765	19	.	.	PUNCT
cblr-13004	766	1	although	although	SCONJ
cblr-13004	766	2	attestation	attestation	NOUN
cblr-13004	766	3	is	be	AUX
cblr-13004	766	4	still	still	ADV
cblr-13004	766	5	significantly	significantly	ADV
cblr-13004	766	6	positively	positively	ADV
cblr-13004	766	7	associated	associate	VERB
cblr-13004	766	8	with	with	ADP
cblr-13004	766	9	investment	investment	NOUN
cblr-13004	766	10	-	-	PUNCT
cblr-13004	766	11	grade	grade	NOUN
cblr-13004	766	12	status	status	NOUN
cblr-13004	766	13	(	(	PUNCT
cblr-13004	766	14	p	p	X
cblr-13004	766	15	=	=	NOUN
cblr-13004	766	16	0.01	0.01	NUM
cblr-13004	766	17	)	)	PUNCT
cblr-13004	766	18	,	,	PUNCT
cblr-13004	766	19	a	a	DET
cblr-13004	766	20	low	low	ADJ
cblr-13004	766	21	-	-	PUNCT
cblr-13004	766	22	p	p	NOUN
cblr-13004	766	23	-	-	PUNCT
cblr-13004	766	24	value	value	NOUN
cblr-13004	766	25	relationship	relationship	NOUN
cblr-13004	766	26	between	between	ADP
cblr-13004	766	27	attestation	attestation	NOUN
cblr-13004	766	28	and	and	CCONJ
cblr-13004	766	29	issuance	issuance	NOUN
cblr-13004	766	30	by	by	ADP
cblr-13004	766	31	a	a	DET
cblr-13004	766	32	repeat	repeat	NOUN
cblr-13004	766	33	issuer	issuer	NOUN
cblr-13004	766	34	no	no	ADV
cblr-13004	766	35	longer	long	ADV
cblr-13004	766	36	exists	exist	VERB
cblr-13004	766	37	.	.	PUNCT
cblr-13004	767	1	notably	notably	ADV
cblr-13004	767	2	,	,	PUNCT
cblr-13004	767	3	none	none	NOUN
cblr-13004	767	4	of	of	ADP
cblr-13004	767	5	these	these	DET
cblr-13004	767	6	analyses	analysis	NOUN
cblr-13004	767	7	indicates	indicate	VERB
cblr-13004	767	8	an	an	DET
cblr-13004	767	9	association	association	NOUN
cblr-13004	767	10	between	between	ADP
cblr-13004	767	11	preissuance	preissuance	NOUN
cblr-13004	767	12	verification	verification	NOUN
cblr-13004	767	13	and	and	CCONJ
cblr-13004	767	14	attestation	attestation	NOUN
cblr-13004	767	15	.	.	PUNCT
cblr-13004	768	1	the	the	DET
cblr-13004	768	2	author	author	NOUN
cblr-13004	768	3	also	also	ADV
cblr-13004	768	4	examined	examine	VERB
cblr-13004	768	5	whether	whether	SCONJ
cblr-13004	768	6	there	there	PRON
cblr-13004	768	7	is	be	VERB
cblr-13004	768	8	an	an	DET
cblr-13004	768	9	association	association	NOUN
cblr-13004	768	10	between	between	ADP
cblr-13004	768	11	the	the	DET
cblr-13004	768	12	two	two	NUM
cblr-13004	768	13	measures	measure	NOUN
cblr-13004	768	14	of	of	ADP
cblr-13004	768	15	post	post	ADJ
cblr-13004	768	16	-	-	ADJ
cblr-13004	768	17	issuance	issuance	ADJ
cblr-13004	768	18	reporting	reporting	NOUN
cblr-13004	768	19	quality	quality	NOUN
cblr-13004	768	20	,	,	PUNCT
cblr-13004	768	21	attestation	attestation	NOUN
cblr-13004	768	22	and	and	CCONJ
cblr-13004	768	23	level	level	NOUN
cblr-13004	768	24	of	of	ADP
cblr-13004	768	25	allocation	allocation	NOUN
cblr-13004	768	26	reporting	reporting	NOUN
cblr-13004	768	27	detail	detail	NOUN
cblr-13004	768	28	.	.	PUNCT
cblr-13004	769	1	for	for	ADP
cblr-13004	769	2	this	this	DET
cblr-13004	769	3	analysis	analysis	NOUN
cblr-13004	769	4	,	,	PUNCT
cblr-13004	769	5	the	the	DET
cblr-13004	769	6	author	author	NOUN
cblr-13004	769	7	confined	confine	VERB
cblr-13004	769	8	the	the	DET
cblr-13004	769	9	data	datum	NOUN
cblr-13004	769	10	to	to	ADP
cblr-13004	769	11	bonds	bond	NOUN
cblr-13004	769	12	that	that	PRON
cblr-13004	769	13	have	have	VERB
cblr-13004	769	14	some	some	DET
cblr-13004	769	15	reporting	reporting	NOUN
cblr-13004	769	16	,	,	PUNCT
cblr-13004	769	17	as	as	ADP
cblr-13004	769	18	bonds	bond	NOUN
cblr-13004	769	19	without	without	ADP
cblr-13004	769	20	any	any	DET
cblr-13004	769	21	reporting	reporting	NOUN
cblr-13004	769	22	at	at	ADV
cblr-13004	769	23	all	all	DET
cblr-13004	769	24	inherently	inherently	ADV
cblr-13004	769	25	lack	lack	ADJ
cblr-13004	769	26	attestation	attestation	NOUN
cblr-13004	769	27	.	.	PUNCT
cblr-13004	770	1	the	the	DET
cblr-13004	770	2	analysis	analysis	NOUN
cblr-13004	770	3	here	here	ADV
cblr-13004	770	4	began	begin	VERB
cblr-13004	770	5	by	by	ADP
cblr-13004	770	6	examining	examine	VERB
cblr-13004	770	7	correlations	correlation	NOUN
cblr-13004	770	8	for	for	ADP
cblr-13004	770	9	this	this	DET
cblr-13004	770	10	dataset	dataset	NOUN
cblr-13004	770	11	between	between	ADP
cblr-13004	770	12	attestation	attestation	NOUN
cblr-13004	770	13	and	and	CCONJ
cblr-13004	770	14	the	the	DET
cblr-13004	770	15	other	other	ADJ
cblr-13004	770	16	variables	variable	NOUN
cblr-13004	770	17	,	,	PUNCT
cblr-13004	770	18	including	include	VERB
cblr-13004	770	19	allocation	allocation	NOUN
cblr-13004	770	20	reporting	reporting	NOUN
cblr-13004	770	21	level	level	NOUN
cblr-13004	770	22	.	.	PUNCT
cblr-13004	771	1	the	the	DET
cblr-13004	771	2	results	result	NOUN
cblr-13004	771	3	are	be	AUX
cblr-13004	771	4	presented	present	VERB
cblr-13004	771	5	in	in	ADP
cblr-13004	771	6	table	table	NOUN
cblr-13004	771	7	4	4	NUM
cblr-13004	771	8	.	.	PUNCT
cblr-13004	772	1	within	within	ADP
cblr-13004	772	2	this	this	DET
cblr-13004	772	3	reporting	reporting	NOUN
cblr-13004	772	4	-	-	PUNCT
cblr-13004	772	5	bonds	bond	NOUN
cblr-13004	772	6	dataset	dataset	VERB
cblr-13004	772	7	,	,	PUNCT
cblr-13004	772	8	there	there	PRON
cblr-13004	772	9	are	be	VERB
cblr-13004	772	10	positive	positive	ADJ
cblr-13004	772	11	correlations	correlation	NOUN
cblr-13004	772	12	with	with	ADP
cblr-13004	772	13	p	p	NOUN
cblr-13004	772	14	-	-	PUNCT
cblr-13004	772	15	values	value	NOUN
cblr-13004	772	16	of	of	ADP
cblr-13004	772	17	0.02	0.02	NUM
cblr-13004	772	18	or	or	CCONJ
cblr-13004	772	19	less	less	ADJ
cblr-13004	772	20	between	between	ADP
cblr-13004	772	21	attestation	attestation	NOUN
cblr-13004	772	22	and	and	CCONJ
cblr-13004	772	23	issuance	issuance	NOUN
cblr-13004	772	24	by	by	ADP
cblr-13004	772	25	a	a	DET
cblr-13004	772	26	financial	financial	ADJ
cblr-13004	772	27	issuer	issuer	NOUN
cblr-13004	772	28	,	,	PUNCT
cblr-13004	772	29	investment	investment	NOUN
cblr-13004	772	30	-	-	PUNCT
cblr-13004	772	31	grade	grade	NOUN
cblr-13004	772	32	status	status	NOUN
cblr-13004	772	33	,	,	PUNCT
cblr-13004	772	34	and	and	CCONJ
cblr-13004	772	35	issuance	issuance	NOUN
cblr-13004	772	36	by	by	ADP
cblr-13004	772	37	a	a	DET
cblr-13004	772	38	repeat	repeat	NOUN
cblr-13004	772	39	issuer	issuer	NOUN
cblr-13004	772	40	.	.	PUNCT
cblr-13004	773	1	to	to	PART
cblr-13004	773	2	explore	explore	VERB
cblr-13004	773	3	these	these	DET
cblr-13004	773	4	relationships	relationship	NOUN
cblr-13004	773	5	within	within	ADP
cblr-13004	773	6	the	the	DET
cblr-13004	773	7	reporting	reporting	NOUN
cblr-13004	773	8	-	-	PUNCT
cblr-13004	773	9	bonds	bond	NOUN
cblr-13004	773	10	dataset	dataset	VERB
cblr-13004	773	11	,	,	PUNCT
cblr-13004	773	12	the	the	DET
cblr-13004	773	13	author	author	NOUN
cblr-13004	773	14	performed	perform	VERB
cblr-13004	773	15	linear	linear	NOUN
cblr-13004	773	16	regressions	regression	NOUN
cblr-13004	773	17	on	on	ADP
cblr-13004	773	18	hasattestation	hasattestation	NOUN
cblr-13004	773	19	,	,	PUNCT
cblr-13004	773	20	again	again	ADV
cblr-13004	773	21	including	including	ADP
cblr-13004	773	22	allocationreportinglevel	allocationreportinglevel	NOUN
cblr-13004	773	23	.	.	PUNCT
cblr-13004	774	1	without	without	ADP
cblr-13004	774	2	industry	industry	NOUN
cblr-13004	774	3	dummies	dummy	NOUN
cblr-13004	774	4	,	,	PUNCT
cblr-13004	774	5	significant	significant	ADJ
cblr-13004	774	6	positive	positive	ADJ
cblr-13004	774	7	associations	association	NOUN
cblr-13004	774	8	appear	appear	VERB
cblr-13004	774	9	between	between	ADP
cblr-13004	774	10	attestation	attestation	NOUN
cblr-13004	774	11	and	and	CCONJ
cblr-13004	774	12	repeat	repeat	NOUN
cblr-13004	774	13	-	-	PUNCT
cblr-13004	774	14	issuer	issuer	NOUN
cblr-13004	774	15	status	status	NOUN
cblr-13004	774	16	(	(	PUNCT
cblr-13004	774	17	p	p	X
cblr-13004	774	18	<	<	X
cblr-13004	774	19	0.01	0.01	NUM
cblr-13004	774	20	)	)	PUNCT
cblr-13004	774	21	,	,	PUNCT
cblr-13004	774	22	206	206	NUM
cblr-13004	774	23	as	as	SCONJ
cblr-13004	774	24	discussed	discuss	VERB
cblr-13004	774	25	,	,	PUNCT
cblr-13004	774	26	a	a	DET
cblr-13004	774	27	low	low	ADJ
cblr-13004	774	28	p	p	NOUN
cblr-13004	774	29	-	-	PUNCT
cblr-13004	774	30	value	value	NOUN
cblr-13004	774	31	can	can	AUX
cblr-13004	774	32	be	be	AUX
cblr-13004	774	33	interpreted	interpret	VERB
cblr-13004	774	34	as	as	ADP
cblr-13004	774	35	indicating	indicate	VERB
cblr-13004	774	36	that	that	SCONJ
cblr-13004	774	37	a	a	DET
cblr-13004	774	38	correlation	correlation	NOUN
cblr-13004	774	39	is	be	AUX
cblr-13004	774	40	not	not	PART
cblr-13004	774	41	the	the	DET
cblr-13004	774	42	result	result	NOUN
cblr-13004	774	43	of	of	ADP
cblr-13004	774	44	chance	chance	NOUN
cblr-13004	774	45	.	.	PUNCT
cblr-13004	775	1	260	260	NUM
cblr-13004	775	2	columbia	columbia	PROPN
cblr-13004	775	3	business	business	NOUN
cblr-13004	775	4	law	law	PROPN
cblr-13004	775	5	review	review	NOUN
cblr-13004	776	1	[	[	X
cblr-13004	776	2	vol	vol	NOUN
cblr-13004	776	3	.	.	NOUN
cblr-13004	776	4	2024	2024	NUM
cblr-13004	776	5	investment	investment	NOUN
cblr-13004	776	6	-	-	PUNCT
cblr-13004	776	7	grade	grade	NOUN
cblr-13004	776	8	status	status	NOUN
cblr-13004	776	9	(	(	PUNCT
cblr-13004	776	10	p	p	X
cblr-13004	776	11	=	=	NOUN
cblr-13004	776	12	0.04	0.04	NUM
cblr-13004	776	13	)	)	PUNCT
cblr-13004	776	14	.	.	PUNCT
cblr-13004	777	1	a	a	DET
cblr-13004	777	2	negative	negative	ADJ
cblr-13004	777	3	association	association	NOUN
cblr-13004	777	4	appears	appear	VERB
cblr-13004	777	5	between	between	ADP
cblr-13004	777	6	attestation	attestation	NOUN
cblr-13004	777	7	and	and	CCONJ
cblr-13004	777	8	allocation	allocation	NOUN
cblr-13004	777	9	reporting	reporting	NOUN
cblr-13004	777	10	level	level	NOUN
cblr-13004	777	11	(	(	PUNCT
cblr-13004	777	12	p	p	X
cblr-13004	777	13	=	=	NOUN
cblr-13004	777	14	0.04	0.04	NUM
cblr-13004	777	15	)	)	PUNCT
cblr-13004	777	16	.	.	PUNCT
cblr-13004	778	1	the	the	DET
cblr-13004	778	2	results	result	NOUN
cblr-13004	778	3	are	be	AUX
cblr-13004	778	4	presented	present	VERB
cblr-13004	778	5	in	in	ADP
cblr-13004	778	6	table	table	NOUN
cblr-13004	778	7	5	5	NUM
cblr-13004	778	8	.	.	PUNCT
cblr-13004	778	9	with	with	ADP
cblr-13004	778	10	industry	industry	NOUN
cblr-13004	778	11	dummies	dummy	NOUN
cblr-13004	778	12	,	,	PUNCT
cblr-13004	778	13	regressing	regress	VERB
cblr-13004	778	14	attestation	attestation	NOUN
cblr-13004	778	15	against	against	ADP
cblr-13004	778	16	the	the	DET
cblr-13004	778	17	other	other	ADJ
cblr-13004	778	18	variables	variable	NOUN
cblr-13004	778	19	in	in	ADP
cblr-13004	778	20	this	this	DET
cblr-13004	778	21	dataset	dataset	NOUN
cblr-13004	778	22	again	again	ADV
cblr-13004	778	23	yields	yield	VERB
cblr-13004	778	24	a	a	DET
cblr-13004	778	25	potentially	potentially	ADV
cblr-13004	778	26	significant	significant	ADJ
cblr-13004	778	27	negative	negative	ADJ
cblr-13004	778	28	relationship	relationship	NOUN
cblr-13004	778	29	between	between	ADP
cblr-13004	778	30	attestation	attestation	NOUN
cblr-13004	778	31	and	and	CCONJ
cblr-13004	778	32	allocation	allocation	NOUN
cblr-13004	778	33	reporting	reporting	NOUN
cblr-13004	778	34	level	level	NOUN
cblr-13004	778	35	(	(	PUNCT
cblr-13004	778	36	p	p	X
cblr-13004	778	37	=	=	NOUN
cblr-13004	778	38	0.01	0.01	NUM
cblr-13004	778	39	)	)	PUNCT
cblr-13004	778	40	and	and	CCONJ
cblr-13004	778	41	a	a	DET
cblr-13004	778	42	positive	positive	ADJ
cblr-13004	778	43	relationship	relationship	NOUN
cblr-13004	778	44	between	between	ADP
cblr-13004	778	45	attestation	attestation	NOUN
cblr-13004	778	46	and	and	CCONJ
cblr-13004	778	47	investment	investment	NOUN
cblr-13004	778	48	-	-	PUNCT
cblr-13004	778	49	grade	grade	NOUN
cblr-13004	778	50	status	status	NOUN
cblr-13004	778	51	(	(	PUNCT
cblr-13004	778	52	p	p	X
cblr-13004	778	53	=	=	NOUN
cblr-13004	778	54	0.02	0.02	NUM
cblr-13004	778	55	)	)	PUNCT
cblr-13004	778	56	.	.	PUNCT
cblr-13004	779	1	the	the	DET
cblr-13004	779	2	results	result	NOUN
cblr-13004	779	3	are	be	AUX
cblr-13004	779	4	presented	present	VERB
cblr-13004	779	5	in	in	ADP
cblr-13004	779	6	table	table	NOUN
cblr-13004	779	7	6	6	NUM
cblr-13004	779	8	.	.	NOUN
cblr-13004	779	9	3	3	NUM
cblr-13004	779	10	.	.	NOUN
cblr-13004	779	11	second	second	ADJ
cblr-13004	779	12	quality	quality	NOUN
cblr-13004	779	13	measure	measure	NOUN
cblr-13004	779	14	:	:	PUNCT
cblr-13004	779	15	level	level	NOUN
cblr-13004	779	16	of	of	ADP
cblr-13004	779	17	allocation	allocation	NOUN
cblr-13004	779	18	reporting	reporting	NOUN
cblr-13004	779	19	detail	detail	NOUN
cblr-13004	779	20	the	the	DET
cblr-13004	779	21	author	author	NOUN
cblr-13004	779	22	carried	carry	VERB
cblr-13004	779	23	out	out	ADP
cblr-13004	779	24	a	a	DET
cblr-13004	779	25	similar	similar	ADJ
cblr-13004	779	26	analysis	analysis	NOUN
cblr-13004	779	27	on	on	ADP
cblr-13004	779	28	the	the	DET
cblr-13004	779	29	other	other	ADJ
cblr-13004	779	30	measure	measure	NOUN
cblr-13004	779	31	of	of	ADP
cblr-13004	779	32	reporting	report	VERB
cblr-13004	779	33	quality	quality	NOUN
cblr-13004	779	34	,	,	PUNCT
cblr-13004	779	35	level	level	NOUN
cblr-13004	779	36	of	of	ADP
cblr-13004	779	37	allocation	allocation	NOUN
cblr-13004	779	38	reporting	reporting	NOUN
cblr-13004	779	39	detail	detail	NOUN
cblr-13004	779	40	.	.	PUNCT
cblr-13004	780	1	the	the	DET
cblr-13004	780	2	analysis	analysis	NOUN
cblr-13004	780	3	again	again	ADV
cblr-13004	780	4	started	start	VERB
cblr-13004	780	5	with	with	ADP
cblr-13004	780	6	examining	examine	VERB
cblr-13004	780	7	the	the	DET
cblr-13004	780	8	correlation	correlation	NOUN
cblr-13004	780	9	between	between	ADP
cblr-13004	780	10	the	the	DET
cblr-13004	780	11	selected	select	VERB
cblr-13004	780	12	measure	measure	NOUN
cblr-13004	780	13	of	of	ADP
cblr-13004	780	14	reporting	report	VERB
cblr-13004	780	15	quality	quality	NOUN
cblr-13004	780	16	and	and	CCONJ
cblr-13004	780	17	all	all	DET
cblr-13004	780	18	other	other	ADJ
cblr-13004	780	19	variables	variable	NOUN
cblr-13004	780	20	except	except	SCONJ
cblr-13004	780	21	the	the	DET
cblr-13004	780	22	other	other	ADJ
cblr-13004	780	23	quality	quality	NOUN
cblr-13004	780	24	measure	measure	NOUN
cblr-13004	780	25	.	.	PUNCT
cblr-13004	781	1	in	in	ADP
cblr-13004	781	2	the	the	DET
cblr-13004	781	3	dataset	dataset	NOUN
cblr-13004	781	4	of	of	ADP
cblr-13004	781	5	all	all	DET
cblr-13004	781	6	bonds	bond	NOUN
cblr-13004	781	7	,	,	PUNCT
cblr-13004	781	8	there	there	PRON
cblr-13004	781	9	are	be	VERB
cblr-13004	781	10	positive	positive	ADJ
cblr-13004	781	11	associations	association	NOUN
cblr-13004	781	12	with	with	ADP
cblr-13004	781	13	p	p	NOUN
cblr-13004	781	14	-	-	PUNCT
cblr-13004	781	15	values	value	NOUN
cblr-13004	781	16	of	of	ADP
cblr-13004	781	17	0.02	0.02	NUM
cblr-13004	781	18	or	or	CCONJ
cblr-13004	781	19	less	less	ADJ
cblr-13004	781	20	between	between	ADP
cblr-13004	781	21	allocation	allocation	NOUN
cblr-13004	781	22	reporting	reporting	NOUN
cblr-13004	781	23	level	level	NOUN
cblr-13004	781	24	and	and	CCONJ
cblr-13004	781	25	investment	investment	NOUN
cblr-13004	781	26	-	-	PUNCT
cblr-13004	781	27	grade	grade	NOUN
cblr-13004	781	28	status	status	NOUN
cblr-13004	781	29	,	,	PUNCT
cblr-13004	781	30	repeat	repeat	NOUN
cblr-13004	781	31	-	-	PUNCT
cblr-13004	781	32	issuer	issuer	NOUN
cblr-13004	781	33	status	status	NOUN
cblr-13004	781	34	,	,	PUNCT
cblr-13004	781	35	and	and	CCONJ
cblr-13004	781	36	issuance	issuance	NOUN
cblr-13004	781	37	by	by	ADP
cblr-13004	781	38	a	a	DET
cblr-13004	781	39	financial	financial	ADJ
cblr-13004	781	40	issuer	issuer	NOUN
cblr-13004	781	41	.	.	PUNCT
cblr-13004	782	1	this	this	PRON
cblr-13004	782	2	suggests	suggest	VERB
cblr-13004	782	3	that	that	SCONJ
cblr-13004	782	4	bonds	bond	NOUN
cblr-13004	782	5	from	from	ADP
cblr-13004	782	6	investmentgrade	investmentgrade	ADJ
cblr-13004	782	7	issuers	issuer	NOUN
cblr-13004	782	8	may	may	AUX
cblr-13004	782	9	be	be	AUX
cblr-13004	782	10	more	more	ADV
cblr-13004	782	11	likely	likely	ADJ
cblr-13004	782	12	to	to	PART
cblr-13004	782	13	report	report	VERB
cblr-13004	782	14	at	at	ADP
cblr-13004	782	15	a	a	DET
cblr-13004	782	16	greater	great	ADJ
cblr-13004	782	17	level	level	NOUN
cblr-13004	782	18	of	of	ADP
cblr-13004	782	19	detail	detail	NOUN
cblr-13004	782	20	.	.	PUNCT
cblr-13004	783	1	the	the	DET
cblr-13004	783	2	results	result	NOUN
cblr-13004	783	3	are	be	AUX
cblr-13004	783	4	presented	present	VERB
cblr-13004	783	5	in	in	ADP
cblr-13004	783	6	table	table	NOUN
cblr-13004	783	7	7	7	NUM
cblr-13004	783	8	.	.	PUNCT
cblr-13004	784	1	in	in	ADP
cblr-13004	784	2	a	a	DET
cblr-13004	784	3	regression	regression	NOUN
cblr-13004	784	4	on	on	ADP
cblr-13004	784	5	allocationreportinglevel	allocationreportinglevel	NOUN
cblr-13004	784	6	against	against	ADP
cblr-13004	784	7	the	the	DET
cblr-13004	784	8	other	other	ADJ
cblr-13004	784	9	variables	variable	NOUN
cblr-13004	784	10	(	(	PUNCT
cblr-13004	784	11	excluding	exclude	VERB
cblr-13004	784	12	hasattestation	hasattestation	NOUN
cblr-13004	784	13	)	)	PUNCT
cblr-13004	784	14	without	without	ADP
cblr-13004	784	15	industry	industry	NOUN
cblr-13004	784	16	dummies	dummy	NOUN
cblr-13004	784	17	,	,	PUNCT
cblr-13004	784	18	it	it	PRON
cblr-13004	784	19	again	again	ADV
cblr-13004	784	20	appears	appear	VERB
cblr-13004	784	21	that	that	SCONJ
cblr-13004	784	22	investment	investment	NOUN
cblr-13004	784	23	-	-	PUNCT
cblr-13004	784	24	grade	grade	NOUN
cblr-13004	784	25	issuer	issuer	NOUN
cblr-13004	784	26	status	status	NOUN
cblr-13004	784	27	is	be	AUX
cblr-13004	784	28	highly	highly	ADV
cblr-13004	784	29	significantly	significantly	ADV
cblr-13004	784	30	associated	associate	VERB
cblr-13004	784	31	(	(	PUNCT
cblr-13004	784	32	p	p	X
cblr-13004	784	33	<	<	X
cblr-13004	784	34	0.01	0.01	NUM
cblr-13004	784	35	)	)	PUNCT
cblr-13004	784	36	with	with	ADP
cblr-13004	784	37	higher	high	ADJ
cblr-13004	784	38	levels	level	NOUN
cblr-13004	784	39	of	of	ADP
cblr-13004	784	40	detail	detail	NOUN
cblr-13004	784	41	in	in	ADP
cblr-13004	784	42	allocation	allocation	NOUN
cblr-13004	784	43	reporting	reporting	NOUN
cblr-13004	784	44	.	.	PUNCT
cblr-13004	785	1	coupon	coupon	NOUN
cblr-13004	785	2	(	(	PUNCT
cblr-13004	785	3	p	p	X
cblr-13004	785	4	=	=	NOUN
cblr-13004	785	5	0.04	0.04	NUM
cblr-13004	785	6	)	)	PUNCT
cblr-13004	785	7	and	and	CCONJ
cblr-13004	785	8	repeat	repeat	NOUN
cblr-13004	785	9	-	-	PUNCT
cblr-13004	785	10	issuer	issuer	NOUN
cblr-13004	785	11	status	status	NOUN
cblr-13004	785	12	(	(	PUNCT
cblr-13004	785	13	p	p	X
cblr-13004	785	14	=	=	NOUN
cblr-13004	785	15	0.08	0.08	NUM
cblr-13004	785	16	)	)	PUNCT
cblr-13004	785	17	are	be	AUX
cblr-13004	785	18	associated	associate	VERB
cblr-13004	785	19	with	with	ADP
cblr-13004	785	20	attestation	attestation	NOUN
cblr-13004	785	21	reporting	reporting	NOUN
cblr-13004	785	22	level	level	NOUN
cblr-13004	785	23	at	at	ADP
cblr-13004	785	24	lower	low	ADJ
cblr-13004	785	25	levels	level	NOUN
cblr-13004	785	26	of	of	ADP
cblr-13004	785	27	significance	significance	NOUN
cblr-13004	785	28	.	.	PUNCT
cblr-13004	786	1	the	the	DET
cblr-13004	786	2	results	result	NOUN
cblr-13004	786	3	are	be	AUX
cblr-13004	786	4	presented	present	VERB
cblr-13004	786	5	in	in	ADP
cblr-13004	786	6	table	table	NOUN
cblr-13004	786	7	8	8	NUM
cblr-13004	786	8	.	.	PUNCT
cblr-13004	787	1	when	when	SCONJ
cblr-13004	787	2	industry	industry	NOUN
cblr-13004	787	3	dummies	dummy	NOUN
cblr-13004	787	4	are	be	AUX
cblr-13004	787	5	added	add	VERB
cblr-13004	787	6	to	to	ADP
cblr-13004	787	7	the	the	DET
cblr-13004	787	8	regression	regression	NOUN
cblr-13004	787	9	,	,	PUNCT
cblr-13004	787	10	it	it	PRON
cblr-13004	787	11	again	again	ADV
cblr-13004	787	12	appears	appear	VERB
cblr-13004	787	13	that	that	SCONJ
cblr-13004	787	14	only	only	ADV
cblr-13004	787	15	investment	investment	NOUN
cblr-13004	787	16	-	-	PUNCT
cblr-13004	787	17	grade	grade	NOUN
cblr-13004	787	18	issuer	issuer	NOUN
cblr-13004	787	19	status	status	NOUN
cblr-13004	787	20	is	be	AUX
cblr-13004	787	21	highly	highly	ADV
cblr-13004	787	22	significantly	significantly	ADV
cblr-13004	787	23	associated	associate	VERB
cblr-13004	787	24	(	(	PUNCT
cblr-13004	787	25	p	p	X
cblr-13004	787	26	<	<	X
cblr-13004	787	27	0.01	0.01	NUM
cblr-13004	787	28	)	)	PUNCT
cblr-13004	787	29	with	with	ADP
cblr-13004	787	30	greater	great	ADJ
cblr-13004	787	31	allocation	allocation	NOUN
cblr-13004	787	32	reporting	reporting	NOUN
cblr-13004	787	33	detail	detail	NOUN
cblr-13004	787	34	.	.	PUNCT
cblr-13004	788	1	coupon	coupon	NOUN
cblr-13004	788	2	is	be	AUX
cblr-13004	788	3	associated	associate	VERB
cblr-13004	788	4	with	with	ADP
cblr-13004	788	5	allocation	allocation	NOUN
cblr-13004	788	6	reporting	reporting	NOUN
cblr-13004	788	7	detail	detail	NOUN
cblr-13004	788	8	at	at	ADP
cblr-13004	788	9	a	a	DET
cblr-13004	788	10	lower	low	ADJ
cblr-13004	788	11	level	level	NOUN
cblr-13004	788	12	of	of	ADP
cblr-13004	788	13	significance	significance	NOUN
cblr-13004	788	14	(	(	PUNCT
cblr-13004	788	15	p	p	NOUN
cblr-13004	788	16	=	=	NOUN
cblr-13004	788	17	0.04	0.04	NUM
cblr-13004	788	18	)	)	PUNCT
cblr-13004	788	19	.	.	PUNCT
cblr-13004	789	1	the	the	DET
cblr-13004	789	2	results	result	NOUN
cblr-13004	789	3	are	be	AUX
cblr-13004	789	4	presented	present	VERB
cblr-13004	789	5	in	in	ADP
cblr-13004	789	6	table	table	NOUN
cblr-13004	789	7	9	9	NUM
cblr-13004	789	8	.	.	PUNCT
cblr-13004	790	1	no	no	INTJ
cblr-13004	790	2	.	.	NOUN
cblr-13004	790	3	1	1	NUM
cblr-13004	790	4	]	]	X
cblr-13004	790	5	green	green	ADJ
cblr-13004	790	6	bond	bond	NOUN
cblr-13004	790	7	reporting	report	VERB
cblr-13004	790	8	261	261	NUM
cblr-13004	790	9	the	the	DET
cblr-13004	790	10	preceding	precede	VERB
cblr-13004	790	11	analysis	analysis	NOUN
cblr-13004	790	12	considered	consider	VERB
cblr-13004	790	13	all	all	DET
cblr-13004	790	14	bonds	bond	NOUN
cblr-13004	790	15	in	in	ADP
cblr-13004	790	16	the	the	DET
cblr-13004	790	17	dataset	dataset	NOUN
cblr-13004	790	18	.	.	PUNCT
cblr-13004	791	1	bonds	bond	NOUN
cblr-13004	791	2	with	with	ADP
cblr-13004	791	3	project	project	NOUN
cblr-13004	791	4	-	-	PUNCT
cblr-13004	791	5	level	level	NOUN
cblr-13004	791	6	reporting	reporting	NOUN
cblr-13004	791	7	were	be	AUX
cblr-13004	791	8	coded	code	VERB
cblr-13004	791	9	with	with	ADP
cblr-13004	791	10	a	a	DET
cblr-13004	791	11	value	value	NOUN
cblr-13004	791	12	of	of	ADP
cblr-13004	791	13	“	"	PUNCT
cblr-13004	791	14	3	3	NUM
cblr-13004	791	15	”	"	PUNCT
cblr-13004	791	16	for	for	ADP
cblr-13004	791	17	allocation	allocation	NOUN
cblr-13004	791	18	reporting	reporting	NOUN
cblr-13004	791	19	level	level	NOUN
cblr-13004	791	20	,	,	PUNCT
cblr-13004	791	21	bonds	bond	NOUN
cblr-13004	791	22	with	with	ADP
cblr-13004	791	23	category	category	NOUN
cblr-13004	791	24	-	-	PUNCT
cblr-13004	791	25	level	level	NOUN
cblr-13004	791	26	reporting	reporting	NOUN
cblr-13004	791	27	were	be	AUX
cblr-13004	791	28	coded	code	VERB
cblr-13004	791	29	with	with	ADP
cblr-13004	791	30	a	a	DET
cblr-13004	791	31	value	value	NOUN
cblr-13004	791	32	of	of	ADP
cblr-13004	791	33	“	"	PUNCT
cblr-13004	791	34	2	2	NUM
cblr-13004	791	35	,	,	PUNCT
cblr-13004	791	36	”	"	PUNCT
cblr-13004	791	37	and	and	CCONJ
cblr-13004	791	38	bonds	bond	NOUN
cblr-13004	791	39	with	with	ADP
cblr-13004	791	40	no	no	DET
cblr-13004	791	41	reporting	reporting	NOUN
cblr-13004	791	42	were	be	AUX
cblr-13004	791	43	coded	code	VERB
cblr-13004	791	44	with	with	ADP
cblr-13004	791	45	a	a	DET
cblr-13004	791	46	value	value	NOUN
cblr-13004	791	47	of	of	ADP
cblr-13004	791	48	“	"	PUNCT
cblr-13004	791	49	1	1	NUM
cblr-13004	791	50	.	.	PUNCT
cblr-13004	791	51	”	"	PUNCT
cblr-13004	792	1	the	the	DET
cblr-13004	792	2	author	author	NOUN
cblr-13004	792	3	also	also	ADV
cblr-13004	792	4	analyzed	analyze	VERB
cblr-13004	792	5	a	a	DET
cblr-13004	792	6	smaller	small	ADJ
cblr-13004	792	7	dataset	dataset	NOUN
cblr-13004	792	8	composed	compose	VERB
cblr-13004	792	9	only	only	ADV
cblr-13004	792	10	of	of	ADP
cblr-13004	792	11	bonds	bond	NOUN
cblr-13004	792	12	that	that	PRON
cblr-13004	792	13	had	have	VERB
cblr-13004	792	14	some	some	DET
cblr-13004	792	15	reporting	reporting	NOUN
cblr-13004	792	16	,	,	PUNCT
cblr-13004	792	17	that	that	ADV
cblr-13004	792	18	is	is	ADV
cblr-13004	792	19	,	,	PUNCT
cblr-13004	792	20	only	only	ADV
cblr-13004	792	21	of	of	ADP
cblr-13004	792	22	bonds	bond	NOUN
cblr-13004	792	23	with	with	ADP
cblr-13004	792	24	an	an	DET
cblr-13004	792	25	allocation	allocation	NOUN
cblr-13004	792	26	reporting	reporting	NOUN
cblr-13004	792	27	level	level	NOUN
cblr-13004	792	28	of	of	ADP
cblr-13004	792	29	two	two	NUM
cblr-13004	792	30	or	or	CCONJ
cblr-13004	792	31	three	three	NUM
cblr-13004	792	32	.	.	PUNCT
cblr-13004	793	1	in	in	ADP
cblr-13004	793	2	calculating	calculate	VERB
cblr-13004	793	3	the	the	DET
cblr-13004	793	4	correlations	correlation	NOUN
cblr-13004	793	5	and	and	CCONJ
cblr-13004	793	6	p	p	NOUN
cblr-13004	793	7	-	-	PUNCT
cblr-13004	793	8	values	value	NOUN
cblr-13004	793	9	between	between	ADP
cblr-13004	793	10	allocationreportinglevel	allocationreportinglevel	NOUN
cblr-13004	793	11	for	for	ADP
cblr-13004	793	12	bonds	bond	NOUN
cblr-13004	793	13	in	in	ADP
cblr-13004	793	14	the	the	DET
cblr-13004	793	15	dataset	dataset	NOUN
cblr-13004	793	16	,	,	PUNCT
cblr-13004	793	17	allocation	allocation	NOUN
cblr-13004	793	18	reporting	reporting	NOUN
cblr-13004	793	19	level	level	NOUN
cblr-13004	793	20	is	be	AUX
cblr-13004	793	21	negatively	negatively	ADV
cblr-13004	793	22	associated	associate	VERB
cblr-13004	793	23	with	with	ADP
cblr-13004	793	24	pre	pre	ADJ
cblr-13004	793	25	-	-	ADJ
cblr-13004	793	26	issuance	issuance	ADJ
cblr-13004	793	27	verification	verification	NOUN
cblr-13004	793	28	(	(	PUNCT
cblr-13004	793	29	p	p	X
cblr-13004	793	30	<	<	X
cblr-13004	793	31	0.01	0.01	NUM
cblr-13004	793	32	)	)	PUNCT
cblr-13004	793	33	and	and	CCONJ
cblr-13004	793	34	positively	positively	ADV
cblr-13004	793	35	associated	associate	VERB
cblr-13004	793	36	with	with	ADP
cblr-13004	793	37	repeat	repeat	NOUN
cblr-13004	793	38	-	-	PUNCT
cblr-13004	793	39	issuer	issuer	NOUN
cblr-13004	793	40	status	status	NOUN
cblr-13004	793	41	(	(	PUNCT
cblr-13004	793	42	p	p	X
cblr-13004	793	43	=	=	NOUN
cblr-13004	793	44	0.02	0.02	NUM
cblr-13004	793	45	)	)	PUNCT
cblr-13004	793	46	.	.	PUNCT
cblr-13004	794	1	these	these	PRON
cblr-13004	794	2	are	be	AUX
cblr-13004	794	3	the	the	DET
cblr-13004	794	4	only	only	ADJ
cblr-13004	794	5	associations	association	NOUN
cblr-13004	794	6	with	with	ADP
cblr-13004	794	7	a	a	DET
cblr-13004	794	8	pvalue	pvalue	NOUN
cblr-13004	794	9	of	of	ADP
cblr-13004	794	10	0.02	0.02	NUM
cblr-13004	794	11	or	or	CCONJ
cblr-13004	794	12	less	less	ADJ
cblr-13004	794	13	.	.	PUNCT
cblr-13004	795	1	the	the	DET
cblr-13004	795	2	results	result	NOUN
cblr-13004	795	3	are	be	AUX
cblr-13004	795	4	presented	present	VERB
cblr-13004	795	5	in	in	ADP
cblr-13004	795	6	table	table	NOUN
cblr-13004	795	7	10	10	NUM
cblr-13004	795	8	.	.	PUNCT
cblr-13004	796	1	in	in	ADP
cblr-13004	796	2	a	a	DET
cblr-13004	796	3	regression	regression	NOUN
cblr-13004	796	4	on	on	ADP
cblr-13004	796	5	allocation	allocation	NOUN
cblr-13004	796	6	reporting	reporting	NOUN
cblr-13004	796	7	level	level	NOUN
cblr-13004	796	8	in	in	ADP
cblr-13004	796	9	the	the	DET
cblr-13004	796	10	dataset	dataset	NOUN
cblr-13004	796	11	consisting	consist	VERB
cblr-13004	796	12	only	only	ADV
cblr-13004	796	13	of	of	ADP
cblr-13004	796	14	reporting	report	VERB
cblr-13004	796	15	bonds	bond	NOUN
cblr-13004	796	16	without	without	ADP
cblr-13004	796	17	industry	industry	NOUN
cblr-13004	796	18	dummies	dummy	NOUN
cblr-13004	796	19	,	,	PUNCT
cblr-13004	796	20	allocation	allocation	NOUN
cblr-13004	796	21	reporting	reporting	NOUN
cblr-13004	796	22	level	level	NOUN
cblr-13004	796	23	is	be	AUX
cblr-13004	796	24	negatively	negatively	ADV
cblr-13004	796	25	associated	associate	VERB
cblr-13004	796	26	with	with	ADP
cblr-13004	796	27	pre	pre	ADJ
cblr-13004	796	28	-	-	ADJ
cblr-13004	796	29	issuance	issuance	ADJ
cblr-13004	796	30	verification	verification	NOUN
cblr-13004	796	31	and	and	CCONJ
cblr-13004	796	32	positively	positively	ADV
cblr-13004	796	33	associated	associate	VERB
cblr-13004	796	34	with	with	ADP
cblr-13004	796	35	investmentgrade	investmentgrade	NOUN
cblr-13004	796	36	status	status	NOUN
cblr-13004	796	37	(	(	PUNCT
cblr-13004	796	38	p	p	X
cblr-13004	796	39	<	<	X
cblr-13004	796	40	0.01	0.01	NUM
cblr-13004	796	41	in	in	ADP
cblr-13004	796	42	both	both	DET
cblr-13004	796	43	cases	case	NOUN
cblr-13004	796	44	)	)	PUNCT
cblr-13004	796	45	.	.	PUNCT
cblr-13004	797	1	weaker	weak	ADJ
cblr-13004	797	2	associations	association	NOUN
cblr-13004	797	3	include	include	VERB
cblr-13004	797	4	a	a	DET
cblr-13004	797	5	negative	negative	ADJ
cblr-13004	797	6	one	one	NOUN
cblr-13004	797	7	between	between	ADP
cblr-13004	797	8	allocation	allocation	NOUN
cblr-13004	797	9	reporting	reporting	NOUN
cblr-13004	797	10	level	level	NOUN
cblr-13004	797	11	and	and	CCONJ
cblr-13004	797	12	attestation	attestation	NOUN
cblr-13004	797	13	(	(	PUNCT
cblr-13004	797	14	p	p	X
cblr-13004	797	15	=	=	NOUN
cblr-13004	797	16	0.04	0.04	NUM
cblr-13004	797	17	)	)	PUNCT
cblr-13004	797	18	,	,	PUNCT
cblr-13004	797	19	and	and	CCONJ
cblr-13004	797	20	positive	positive	ADJ
cblr-13004	797	21	ones	one	NOUN
cblr-13004	797	22	between	between	ADP
cblr-13004	797	23	allocation	allocation	NOUN
cblr-13004	797	24	reporting	reporting	NOUN
cblr-13004	797	25	level	level	NOUN
cblr-13004	797	26	and	and	CCONJ
cblr-13004	797	27	both	both	DET
cblr-13004	797	28	repeat	repeat	NOUN
cblr-13004	797	29	-	-	PUNCT
cblr-13004	797	30	issuer	issuer	NOUN
cblr-13004	797	31	status	status	NOUN
cblr-13004	797	32	(	(	PUNCT
cblr-13004	797	33	p	p	X
cblr-13004	797	34	=	=	NOUN
cblr-13004	797	35	0.05	0.05	NUM
cblr-13004	797	36	)	)	PUNCT
cblr-13004	797	37	and	and	CCONJ
cblr-13004	797	38	coupon	coupon	NOUN
cblr-13004	797	39	(	(	PUNCT
cblr-13004	797	40	p	p	NOUN
cblr-13004	797	41	=	=	X
cblr-13004	797	42	0.05).207	0.05).207	NUM
cblr-13004	797	43	the	the	DET
cblr-13004	797	44	results	result	NOUN
cblr-13004	797	45	are	be	AUX
cblr-13004	797	46	presented	present	VERB
cblr-13004	797	47	in	in	ADP
cblr-13004	797	48	table	table	NOUN
cblr-13004	797	49	11	11	NUM
cblr-13004	797	50	.	.	PUNCT
cblr-13004	798	1	in	in	ADP
cblr-13004	798	2	the	the	DET
cblr-13004	798	3	same	same	ADJ
cblr-13004	798	4	regression	regression	NOUN
cblr-13004	798	5	with	with	ADP
cblr-13004	798	6	industry	industry	NOUN
cblr-13004	798	7	dummies	dummy	NOUN
cblr-13004	798	8	added	add	VERB
cblr-13004	798	9	,	,	PUNCT
cblr-13004	798	10	allocation	allocation	NOUN
cblr-13004	798	11	reporting	reporting	NOUN
cblr-13004	798	12	level	level	NOUN
cblr-13004	798	13	is	be	AUX
cblr-13004	798	14	still	still	ADV
cblr-13004	798	15	significantly	significantly	ADV
cblr-13004	798	16	positively	positively	ADV
cblr-13004	798	17	associated	associate	VERB
cblr-13004	798	18	with	with	ADP
cblr-13004	798	19	investment	investment	NOUN
cblr-13004	798	20	-	-	PUNCT
cblr-13004	798	21	grade	grade	NOUN
cblr-13004	798	22	status	status	NOUN
cblr-13004	798	23	(	(	PUNCT
cblr-13004	798	24	p	p	X
cblr-13004	798	25	=	=	NOUN
cblr-13004	798	26	0.01	0.01	NUM
cblr-13004	798	27	)	)	PUNCT
cblr-13004	798	28	.	.	PUNCT
cblr-13004	799	1	allocation	allocation	NOUN
cblr-13004	799	2	reporting	reporting	NOUN
cblr-13004	799	3	level	level	NOUN
cblr-13004	799	4	is	be	AUX
cblr-13004	799	5	significantly	significantly	ADV
cblr-13004	799	6	negatively	negatively	ADV
cblr-13004	799	7	associated	associate	VERB
cblr-13004	799	8	with	with	ADP
cblr-13004	799	9	preissuance	preissuance	NOUN
cblr-13004	799	10	verification	verification	NOUN
cblr-13004	799	11	(	(	PUNCT
cblr-13004	799	12	p	p	X
cblr-13004	799	13	=	=	NOUN
cblr-13004	799	14	0.01	0.01	NUM
cblr-13004	799	15	)	)	PUNCT
cblr-13004	799	16	and	and	CCONJ
cblr-13004	799	17	attestation	attestation	NOUN
cblr-13004	799	18	(	(	PUNCT
cblr-13004	799	19	p	p	X
cblr-13004	799	20	=	=	NOUN
cblr-13004	799	21	0.01	0.01	NUM
cblr-13004	799	22	)	)	PUNCT
cblr-13004	799	23	.	.	PUNCT
cblr-13004	800	1	allocation	allocation	NOUN
cblr-13004	800	2	reporting	reporting	NOUN
cblr-13004	800	3	level	level	NOUN
cblr-13004	800	4	is	be	AUX
cblr-13004	800	5	positively	positively	ADV
cblr-13004	800	6	associated	associate	VERB
cblr-13004	800	7	with	with	ADP
cblr-13004	800	8	issuance	issuance	NOUN
cblr-13004	800	9	by	by	ADP
cblr-13004	800	10	a	a	DET
cblr-13004	800	11	financial	financial	ADJ
cblr-13004	800	12	issuer	issuer	NOUN
cblr-13004	800	13	(	(	PUNCT
cblr-13004	800	14	p	p	NOUN
cblr-13004	800	15	=	=	NOUN
cblr-13004	800	16	0.02	0.02	NUM
cblr-13004	800	17	)	)	PUNCT
cblr-13004	800	18	and	and	CCONJ
cblr-13004	800	19	issuance	issuance	NOUN
cblr-13004	800	20	by	by	ADP
cblr-13004	800	21	an	an	DET
cblr-13004	800	22	electric	electric	ADJ
cblr-13004	800	23	utility	utility	NOUN
cblr-13004	800	24	issuer	issuer	NOUN
cblr-13004	800	25	(	(	PUNCT
cblr-13004	800	26	p	p	NOUN
cblr-13004	800	27	=	=	NOUN
cblr-13004	800	28	0.09	0.09	NUM
cblr-13004	800	29	)	)	PUNCT
cblr-13004	800	30	.	.	PUNCT
cblr-13004	801	1	the	the	DET
cblr-13004	801	2	results	result	NOUN
cblr-13004	801	3	are	be	AUX
cblr-13004	801	4	presented	present	VERB
cblr-13004	801	5	in	in	ADP
cblr-13004	801	6	table	table	NOUN
cblr-13004	801	7	12	12	NUM
cblr-13004	801	8	.	.	PUNCT
cblr-13004	802	1	207	207	NUM
cblr-13004	802	2	bonds	bond	NOUN
cblr-13004	802	3	that	that	PRON
cblr-13004	802	4	are	be	AUX
cblr-13004	802	5	not	not	PART
cblr-13004	802	6	investment	investment	NOUN
cblr-13004	802	7	-	-	PUNCT
cblr-13004	802	8	grade	grade	NOUN
cblr-13004	802	9	tend	tend	VERB
cblr-13004	802	10	to	to	PART
cblr-13004	802	11	have	have	VERB
cblr-13004	802	12	higher	high	ADJ
cblr-13004	802	13	coupons	coupon	NOUN
cblr-13004	802	14	,	,	PUNCT
cblr-13004	802	15	complicating	complicate	VERB
cblr-13004	802	16	the	the	DET
cblr-13004	802	17	analysis	analysis	NOUN
cblr-13004	802	18	of	of	ADP
cblr-13004	802	19	this	this	DET
cblr-13004	802	20	phenomenon	phenomenon	NOUN
cblr-13004	802	21	.	.	PUNCT
cblr-13004	803	1	262	262	NUM
cblr-13004	803	2	columbia	columbia	PROPN
cblr-13004	803	3	business	business	NOUN
cblr-13004	803	4	law	law	PROPN
cblr-13004	803	5	review	review	NOUN
cblr-13004	803	6	[	[	X
cblr-13004	803	7	vol	vol	NOUN
cblr-13004	803	8	.	.	PUNCT
cblr-13004	803	9	2024	2024	NUM
cblr-13004	803	10	5	5	NUM
cblr-13004	803	11	.	.	PUNCT
cblr-13004	804	1	summary	summary	NOUN
cblr-13004	804	2	and	and	CCONJ
cblr-13004	804	3	discussion	discussion	NOUN
cblr-13004	804	4	of	of	ADP
cblr-13004	804	5	findings	finding	NOUN
cblr-13004	804	6	the	the	DET
cblr-13004	804	7	table	table	NOUN
cblr-13004	804	8	below	below	ADP
cblr-13004	804	9	summarizes	summarize	NOUN
cblr-13004	804	10	the	the	DET
cblr-13004	804	11	findings	finding	NOUN
cblr-13004	804	12	of	of	ADP
cblr-13004	804	13	the	the	DET
cblr-13004	804	14	regression	regression	NOUN
cblr-13004	804	15	analyses	analysis	NOUN
cblr-13004	804	16	reported	report	VERB
cblr-13004	804	17	above	above	ADV
cblr-13004	804	18	.	.	PUNCT
cblr-13004	805	1	each	each	DET
cblr-13004	805	2	cell	cell	NOUN
cblr-13004	805	3	of	of	ADP
cblr-13004	805	4	the	the	DET
cblr-13004	805	5	table	table	NOUN
cblr-13004	805	6	reports	report	VERB
cblr-13004	805	7	the	the	DET
cblr-13004	805	8	most	most	ADV
cblr-13004	805	9	significant	significant	ADJ
cblr-13004	805	10	relationships	relationship	NOUN
cblr-13004	805	11	in	in	ADP
cblr-13004	805	12	order	order	NOUN
cblr-13004	805	13	of	of	ADP
cblr-13004	805	14	significance	significance	NOUN
cblr-13004	805	15	.	.	PUNCT
cblr-13004	806	1	only	only	ADJ
cblr-13004	806	2	relationships	relationship	NOUN
cblr-13004	806	3	with	with	ADP
cblr-13004	806	4	p	p	NOUN
cblr-13004	806	5	-	-	PUNCT
cblr-13004	806	6	values	value	NOUN
cblr-13004	806	7	of	of	ADP
cblr-13004	806	8	0.10	0.10	NUM
cblr-13004	806	9	or	or	CCONJ
cblr-13004	806	10	less	less	ADJ
cblr-13004	806	11	are	be	AUX
cblr-13004	806	12	reported	report	VERB
cblr-13004	806	13	;	;	PUNCT
cblr-13004	806	14	p	p	X
cblr-13004	806	15	-	-	PUNCT
cblr-13004	806	16	values	value	NOUN
cblr-13004	806	17	are	be	AUX
cblr-13004	806	18	rounded	rounded	ADJ
cblr-13004	806	19	to	to	ADP
cblr-13004	806	20	the	the	DET
cblr-13004	806	21	nearest	near	ADJ
cblr-13004	806	22	0.01	0.01	NUM
cblr-13004	806	23	.	.	PUNCT
cblr-13004	807	1	attestation	attestation	NOUN
cblr-13004	807	2	no	no	DET
cblr-13004	807	3	dummies	dummy	NOUN
cblr-13004	807	4	with	with	ADP
cblr-13004	807	5	dummies	dummy	NOUN
cblr-13004	807	6	all	all	DET
cblr-13004	807	7	bonds	bond	NOUN
cblr-13004	807	8	investment	investment	NOUN
cblr-13004	807	9	grade	grade	NOUN
cblr-13004	807	10	(	(	PUNCT
cblr-13004	807	11	p	p	X
cblr-13004	807	12	<	<	X
cblr-13004	807	13	0.01	0.01	NUM
cblr-13004	807	14	)	)	PUNCT
cblr-13004	807	15	,	,	PUNCT
cblr-13004	807	16	repeat	repeat	VERB
cblr-13004	807	17	issuer	issuer	NOUN
cblr-13004	807	18	(	(	PUNCT
cblr-13004	807	19	p	p	X
cblr-13004	807	20	=	=	NOUN
cblr-13004	807	21	0.01	0.01	NUM
cblr-13004	807	22	)	)	PUNCT
cblr-13004	807	23	(	(	PUNCT
cblr-13004	807	24	tbl	tbl	NOUN
cblr-13004	807	25	.	.	NOUN
cblr-13004	808	1	2	2	X
cblr-13004	808	2	)	)	PUNCT
cblr-13004	808	3	investment	investment	NOUN
cblr-13004	808	4	grade	grade	NOUN
cblr-13004	808	5	(	(	PUNCT
cblr-13004	808	6	p	p	X
cblr-13004	808	7	<	<	X
cblr-13004	808	8	0.01	0.01	NUM
cblr-13004	808	9	)	)	PUNCT
cblr-13004	808	10	(	(	PUNCT
cblr-13004	808	11	tbl	tbl	NOUN
cblr-13004	808	12	.	.	PUNCT
cblr-13004	809	1	3	3	X
cblr-13004	809	2	)	)	PUNCT
cblr-13004	809	3	reporting	reporting	NOUN
cblr-13004	809	4	bonds	bond	NOUN
cblr-13004	809	5	repeat	repeat	VERB
cblr-13004	809	6	issuer	issuer	NOUN
cblr-13004	809	7	(	(	PUNCT
cblr-13004	809	8	p	p	X
cblr-13004	809	9	<	<	X
cblr-13004	809	10	0.01	0.01	NUM
cblr-13004	809	11	)	)	PUNCT
cblr-13004	809	12	,	,	PUNCT
cblr-13004	809	13	investment	investment	NOUN
cblr-13004	809	14	grade	grade	NOUN
cblr-13004	809	15	(	(	PUNCT
cblr-13004	809	16	p	p	NOUN
cblr-13004	809	17	=	=	NOUN
cblr-13004	809	18	0.04	0.04	NUM
cblr-13004	809	19	)	)	PUNCT
cblr-13004	809	20	,	,	PUNCT
cblr-13004	809	21	allocation	allocation	NOUN
cblr-13004	809	22	reporting	reporting	NOUN
cblr-13004	809	23	level	level	NOUN
cblr-13004	809	24	(	(	PUNCT
cblr-13004	809	25	negative	negative	ADJ
cblr-13004	809	26	)	)	PUNCT
cblr-13004	809	27	(	(	PUNCT
cblr-13004	809	28	p	p	X
cblr-13004	809	29	=	=	NOUN
cblr-13004	809	30	0.04	0.04	NUM
cblr-13004	809	31	)	)	PUNCT
cblr-13004	809	32	(	(	PUNCT
cblr-13004	809	33	tbl	tbl	NOUN
cblr-13004	809	34	.	.	PUNCT
cblr-13004	810	1	5	5	NUM
cblr-13004	810	2	)	)	PUNCT
cblr-13004	810	3	allocation	allocation	NOUN
cblr-13004	810	4	reporting	reporting	NOUN
cblr-13004	810	5	level	level	NOUN
cblr-13004	810	6	(	(	PUNCT
cblr-13004	810	7	negative	negative	ADJ
cblr-13004	810	8	)	)	PUNCT
cblr-13004	810	9	(	(	PUNCT
cblr-13004	810	10	p	p	X
cblr-13004	810	11	=	=	NOUN
cblr-13004	810	12	0.01	0.01	NUM
cblr-13004	810	13	)	)	PUNCT
cblr-13004	810	14	investment	investment	NOUN
cblr-13004	810	15	grade	grade	NOUN
cblr-13004	810	16	(	(	PUNCT
cblr-13004	810	17	p	p	NOUN
cblr-13004	810	18	=	=	NOUN
cblr-13004	810	19	0.02	0.02	NUM
cblr-13004	810	20	)	)	PUNCT
cblr-13004	810	21	(	(	PUNCT
cblr-13004	810	22	tbl	tbl	NOUN
cblr-13004	810	23	.	.	PUNCT
cblr-13004	811	1	6	6	NUM
cblr-13004	811	2	)	)	PUNCT
cblr-13004	811	3	allocation	allocation	NOUN
cblr-13004	811	4	reporting	reporting	NOUN
cblr-13004	811	5	level	level	NOUN
cblr-13004	811	6	no	no	DET
cblr-13004	811	7	dummies	dummy	NOUN
cblr-13004	811	8	with	with	ADP
cblr-13004	811	9	dummies	dummy	NOUN
cblr-13004	811	10	all	all	DET
cblr-13004	811	11	bonds	bond	NOUN
cblr-13004	811	12	investment	investment	NOUN
cblr-13004	811	13	grade	grade	NOUN
cblr-13004	811	14	(	(	PUNCT
cblr-13004	811	15	p	p	X
cblr-13004	811	16	<	<	X
cblr-13004	811	17	0.01	0.01	NUM
cblr-13004	811	18	)	)	PUNCT
cblr-13004	811	19	,	,	PUNCT
cblr-13004	811	20	coupon	coupon	NOUN
cblr-13004	811	21	(	(	PUNCT
cblr-13004	811	22	p	p	X
cblr-13004	811	23	=	=	NOUN
cblr-13004	811	24	0.04	0.04	NUM
cblr-13004	811	25	)	)	PUNCT
cblr-13004	811	26	,	,	PUNCT
cblr-13004	811	27	repeat	repeat	VERB
cblr-13004	811	28	issuer	issuer	NOUN
cblr-13004	811	29	(	(	PUNCT
cblr-13004	811	30	p	p	X
cblr-13004	811	31	=	=	NOUN
cblr-13004	811	32	0.08	0.08	NUM
cblr-13004	811	33	)	)	PUNCT
cblr-13004	811	34	(	(	PUNCT
cblr-13004	811	35	tbl	tbl	NOUN
cblr-13004	811	36	.	.	PUNCT
cblr-13004	811	37	8)	8)	NUM
cblr-13004	811	38	investment	investment	NOUN
cblr-13004	811	39	grade	grade	NOUN
cblr-13004	811	40	(	(	PUNCT
cblr-13004	811	41	p	p	X
cblr-13004	811	42	<	<	X
cblr-13004	811	43	0.01	0.01	NUM
cblr-13004	811	44	)	)	PUNCT
cblr-13004	811	45	,	,	PUNCT
cblr-13004	811	46	coupon	coupon	NOUN
cblr-13004	811	47	(	(	PUNCT
cblr-13004	811	48	p	p	X
cblr-13004	811	49	=	=	NOUN
cblr-13004	811	50	0.04	0.04	NUM
cblr-13004	811	51	)	)	PUNCT
cblr-13004	811	52	(	(	PUNCT
cblr-13004	811	53	tbl	tbl	NOUN
cblr-13004	811	54	.	.	PUNCT
cblr-13004	812	1	9	9	X
cblr-13004	812	2	)	)	PUNCT
cblr-13004	812	3	reporting	report	VERB
cblr-13004	812	4	bonds	bond	NOUN
cblr-13004	812	5	pre	pre	ADJ
cblr-13004	812	6	-	-	ADJ
cblr-13004	812	7	issuance	issuance	ADJ
cblr-13004	812	8	verification	verification	NOUN
cblr-13004	812	9	(	(	PUNCT
cblr-13004	812	10	negative	negative	ADJ
cblr-13004	812	11	)	)	PUNCT
cblr-13004	812	12	(	(	PUNCT
cblr-13004	812	13	p	p	X
cblr-13004	812	14	<	<	X
cblr-13004	812	15	0.01	0.01	NUM
cblr-13004	812	16	)	)	PUNCT
cblr-13004	812	17	,	,	PUNCT
cblr-13004	812	18	investment	investment	NOUN
cblr-13004	812	19	grade	grade	NOUN
cblr-13004	812	20	(	(	PUNCT
cblr-13004	812	21	p	p	X
cblr-13004	812	22	=	=	NOUN
cblr-13004	812	23	0.01	0.01	NUM
cblr-13004	812	24	)	)	PUNCT
cblr-13004	812	25	,	,	PUNCT
cblr-13004	812	26	attestation	attestation	NOUN
cblr-13004	812	27	(	(	PUNCT
cblr-13004	812	28	negative	negative	ADJ
cblr-13004	812	29	)	)	PUNCT
cblr-13004	812	30	(	(	PUNCT
cblr-13004	812	31	p	p	X
cblr-13004	812	32	=	=	NOUN
cblr-13004	812	33	0.04	0.04	NUM
cblr-13004	812	34	)	)	PUNCT
cblr-13004	812	35	,	,	PUNCT
cblr-13004	812	36	repeat	repeat	VERB
cblr-13004	812	37	issuer	issuer	NOUN
cblr-13004	812	38	(	(	PUNCT
cblr-13004	812	39	p	p	X
cblr-13004	812	40	=	=	NOUN
cblr-13004	812	41	0.05	0.05	NUM
cblr-13004	812	42	)	)	PUNCT
cblr-13004	812	43	,	,	PUNCT
cblr-13004	812	44	coupon	coupon	NOUN
cblr-13004	812	45	(	(	PUNCT
cblr-13004	812	46	p	p	X
cblr-13004	812	47	=	=	NOUN
cblr-13004	812	48	0.05	0.05	NUM
cblr-13004	812	49	)	)	PUNCT
cblr-13004	812	50	(	(	PUNCT
cblr-13004	812	51	tbl	tbl	NOUN
cblr-13004	812	52	.	.	PUNCT
cblr-13004	813	1	11	11	NUM
cblr-13004	813	2	)	)	PUNCT
cblr-13004	813	3	investment	investment	NOUN
cblr-13004	813	4	grade	grade	NOUN
cblr-13004	813	5	(	(	PUNCT
cblr-13004	813	6	p	p	X
cblr-13004	813	7	=	=	NOUN
cblr-13004	813	8	0.01	0.01	NUM
cblr-13004	813	9	)	)	PUNCT
cblr-13004	813	10	,	,	PUNCT
cblr-13004	813	11	pre	pre	ADJ
cblr-13004	813	12	-	-	ADJ
cblr-13004	813	13	issuance	issuance	ADJ
cblr-13004	813	14	verification	verification	NOUN
cblr-13004	813	15	(	(	PUNCT
cblr-13004	813	16	negative	negative	ADJ
cblr-13004	813	17	)	)	PUNCT
cblr-13004	813	18	(	(	PUNCT
cblr-13004	813	19	p	p	X
cblr-13004	813	20	=	=	NOUN
cblr-13004	813	21	0.01	0.01	NUM
cblr-13004	813	22	)	)	PUNCT
cblr-13004	813	23	,	,	PUNCT
cblr-13004	813	24	attestation	attestation	NOUN
cblr-13004	813	25	(	(	PUNCT
cblr-13004	813	26	negative	negative	ADJ
cblr-13004	813	27	)	)	PUNCT
cblr-13004	813	28	(	(	PUNCT
cblr-13004	813	29	p	p	X
cblr-13004	813	30	=	=	NOUN
cblr-13004	813	31	0.01	0.01	NUM
cblr-13004	813	32	)	)	PUNCT
cblr-13004	813	33	,	,	PUNCT
cblr-13004	813	34	financial	financial	NOUN
cblr-13004	813	35	(	(	PUNCT
cblr-13004	813	36	p	p	X
cblr-13004	813	37	=	=	NOUN
cblr-13004	813	38	0.02	0.02	NUM
cblr-13004	813	39	)	)	PUNCT
cblr-13004	813	40	,	,	PUNCT
cblr-13004	813	41	coupon	coupon	NOUN
cblr-13004	813	42	(	(	PUNCT
cblr-13004	813	43	p	p	X
cblr-13004	813	44	=	=	NOUN
cblr-13004	813	45	0.03	0.03	NUM
cblr-13004	813	46	)	)	PUNCT
cblr-13004	813	47	,	,	PUNCT
cblr-13004	813	48	electric	electric	ADJ
cblr-13004	813	49	utility	utility	NOUN
cblr-13004	813	50	(	(	PUNCT
cblr-13004	813	51	p	p	NOUN
cblr-13004	813	52	=	=	NOUN
cblr-13004	813	53	0.09	0.09	NUM
cblr-13004	813	54	)	)	PUNCT
cblr-13004	813	55	(	(	PUNCT
cblr-13004	813	56	tbl	tbl	NOUN
cblr-13004	813	57	.	.	PUNCT
cblr-13004	813	58	12	12	NUM
cblr-13004	813	59	)	)	PUNCT
cblr-13004	813	60	no	no	INTJ
cblr-13004	813	61	.	.	NOUN
cblr-13004	813	62	1	1	NUM
cblr-13004	813	63	]	]	X
cblr-13004	813	64	green	green	ADJ
cblr-13004	813	65	bond	bond	NOUN
cblr-13004	813	66	reporting	report	VERB
cblr-13004	813	67	263	263	NUM
cblr-13004	813	68	thus	thus	ADV
cblr-13004	813	69	,	,	PUNCT
cblr-13004	813	70	the	the	DET
cblr-13004	813	71	answer	answer	NOUN
cblr-13004	813	72	to	to	ADP
cblr-13004	813	73	the	the	DET
cblr-13004	813	74	first	first	ADJ
cblr-13004	813	75	question	question	NOUN
cblr-13004	813	76	motivating	motivate	VERB
cblr-13004	813	77	the	the	DET
cblr-13004	813	78	analysis	analysis	NOUN
cblr-13004	813	79	(	(	PUNCT
cblr-13004	813	80	“	"	PUNCT
cblr-13004	813	81	do	do	AUX
cblr-13004	813	82	‘	'	PUNCT
cblr-13004	813	83	high	high	ADJ
cblr-13004	813	84	-	-	PUNCT
cblr-13004	813	85	quality	quality	NOUN
cblr-13004	813	86	’	'	PUNCT
cblr-13004	813	87	issuers	issuer	NOUN
cblr-13004	813	88	engage	engage	VERB
cblr-13004	813	89	in	in	ADP
cblr-13004	813	90	high	high	ADJ
cblr-13004	813	91	-	-	PUNCT
cblr-13004	813	92	quality	quality	NOUN
cblr-13004	813	93	reporting	reporting	NOUN
cblr-13004	813	94	?	?	PUNCT
cblr-13004	813	95	”	"	PUNCT
cblr-13004	813	96	)	)	PUNCT
cblr-13004	813	97	seems	seem	VERB
cblr-13004	813	98	to	to	PART
cblr-13004	813	99	be	be	AUX
cblr-13004	813	100	“	"	PUNCT
cblr-13004	813	101	yes	yes	INTJ
cblr-13004	813	102	,	,	PUNCT
cblr-13004	813	103	”	"	PUNCT
cblr-13004	813	104	at	at	ADP
cblr-13004	813	105	least	least	ADJ
cblr-13004	813	106	in	in	ADP
cblr-13004	813	107	this	this	DET
cblr-13004	813	108	dataset	dataset	NOUN
cblr-13004	813	109	.	.	PUNCT
cblr-13004	814	1	the	the	DET
cblr-13004	814	2	most	most	ADV
cblr-13004	814	3	persistent	persistent	ADJ
cblr-13004	814	4	relationship	relationship	NOUN
cblr-13004	814	5	apparent	apparent	ADJ
cblr-13004	814	6	from	from	ADP
cblr-13004	814	7	the	the	DET
cblr-13004	814	8	regression	regression	NOUN
cblr-13004	814	9	analysis	analysis	NOUN
cblr-13004	814	10	is	be	AUX
cblr-13004	814	11	between	between	ADP
cblr-13004	814	12	investment	investment	NOUN
cblr-13004	814	13	-	-	PUNCT
cblr-13004	814	14	grade	grade	NOUN
cblr-13004	814	15	status	status	NOUN
cblr-13004	814	16	and	and	CCONJ
cblr-13004	814	17	both	both	DET
cblr-13004	814	18	measures	measure	NOUN
cblr-13004	814	19	of	of	ADP
cblr-13004	814	20	reporting	report	VERB
cblr-13004	814	21	quality	quality	NOUN
cblr-13004	814	22	.	.	PUNCT
cblr-13004	815	1	thus	thus	ADV
cblr-13004	815	2	,	,	PUNCT
cblr-13004	815	3	highly	highly	ADV
cblr-13004	815	4	rated	rate	VERB
cblr-13004	815	5	issuers	issuer	NOUN
cblr-13004	815	6	may	may	AUX
cblr-13004	815	7	seek	seek	VERB
cblr-13004	815	8	to	to	PART
cblr-13004	815	9	protect	protect	VERB
cblr-13004	815	10	their	their	PRON
cblr-13004	815	11	market	market	NOUN
cblr-13004	815	12	reputation	reputation	NOUN
cblr-13004	815	13	through	through	ADP
cblr-13004	815	14	high	high	ADJ
cblr-13004	815	15	-	-	PUNCT
cblr-13004	815	16	quality	quality	NOUN
cblr-13004	815	17	reporting	reporting	NOUN
cblr-13004	815	18	.	.	PUNCT
cblr-13004	816	1	the	the	DET
cblr-13004	816	2	answer	answer	NOUN
cblr-13004	816	3	to	to	ADP
cblr-13004	816	4	the	the	DET
cblr-13004	816	5	second	second	ADJ
cblr-13004	816	6	research	research	NOUN
cblr-13004	816	7	question	question	NOUN
cblr-13004	816	8	(	(	PUNCT
cblr-13004	816	9	“	"	PUNCT
cblr-13004	816	10	are	be	AUX
cblr-13004	816	11	quality	quality	NOUN
cblr-13004	816	12	measures	measure	NOUN
cblr-13004	816	13	correlated	correlate	VERB
cblr-13004	816	14	?	?	PUNCT
cblr-13004	816	15	”	"	PUNCT
cblr-13004	816	16	)	)	PUNCT
cblr-13004	816	17	seems	seem	VERB
cblr-13004	816	18	to	to	PART
cblr-13004	816	19	be	be	AUX
cblr-13004	816	20	“	"	PUNCT
cblr-13004	816	21	no	no	INTJ
cblr-13004	816	22	”	"	PUNCT
cblr-13004	816	23	:	:	PUNCT
cblr-13004	816	24	the	the	DET
cblr-13004	816	25	findings	finding	NOUN
cblr-13004	816	26	seem	seem	VERB
cblr-13004	816	27	to	to	PART
cblr-13004	816	28	cut	cut	VERB
cblr-13004	816	29	against	against	ADP
cblr-13004	816	30	the	the	DET
cblr-13004	816	31	idea	idea	NOUN
cblr-13004	816	32	that	that	SCONJ
cblr-13004	816	33	some	some	DET
cblr-13004	816	34	issuers	issuer	NOUN
cblr-13004	816	35	identify	identify	VERB
cblr-13004	816	36	themselves	themselves	PRON
cblr-13004	816	37	as	as	ADP
cblr-13004	816	38	“	"	PUNCT
cblr-13004	816	39	super	super	ADJ
cblr-13004	816	40	-	-	ADJ
cblr-13004	816	41	green	green	ADJ
cblr-13004	816	42	”	"	PUNCT
cblr-13004	816	43	by	by	ADP
cblr-13004	816	44	engaging	engage	VERB
cblr-13004	816	45	in	in	ADP
cblr-13004	816	46	pre	pre	ADJ
cblr-13004	816	47	-	-	ADJ
cblr-13004	816	48	issuance	issuance	ADJ
cblr-13004	816	49	verification	verification	NOUN
cblr-13004	816	50	coupled	couple	VERB
cblr-13004	816	51	with	with	ADP
cblr-13004	816	52	post	post	ADJ
cblr-13004	816	53	-	-	ADJ
cblr-13004	816	54	issuance	issuance	ADJ
cblr-13004	816	55	reporting	reporting	NOUN
cblr-13004	816	56	or	or	CCONJ
cblr-13004	816	57	by	by	ADP
cblr-13004	816	58	providing	provide	VERB
cblr-13004	816	59	post	post	ADJ
cblr-13004	816	60	-	-	ADJ
cblr-13004	816	61	issuance	issuance	NOUN
cblr-13004	816	62	reporting	reporting	NOUN
cblr-13004	816	63	that	that	PRON
cblr-13004	816	64	is	be	AUX
cblr-13004	816	65	of	of	ADP
cblr-13004	816	66	high	high	ADJ
cblr-13004	816	67	quality	quality	NOUN
cblr-13004	816	68	according	accord	VERB
cblr-13004	816	69	to	to	ADP
cblr-13004	816	70	both	both	DET
cblr-13004	816	71	measures	measure	NOUN
cblr-13004	816	72	.	.	PUNCT
cblr-13004	817	1	there	there	PRON
cblr-13004	817	2	is	be	VERB
cblr-13004	817	3	no	no	DET
cblr-13004	817	4	positive	positive	ADJ
cblr-13004	817	5	association	association	NOUN
cblr-13004	817	6	between	between	ADP
cblr-13004	817	7	measures	measure	NOUN
cblr-13004	817	8	of	of	ADP
cblr-13004	817	9	greenness	greenness	NOUN
cblr-13004	817	10	quality	quality	NOUN
cblr-13004	817	11	in	in	ADP
cblr-13004	817	12	any	any	DET
cblr-13004	817	13	specification	specification	NOUN
cblr-13004	817	14	.	.	PUNCT
cblr-13004	818	1	moreover	moreover	ADV
cblr-13004	818	2	,	,	PUNCT
cblr-13004	818	3	for	for	ADP
cblr-13004	818	4	reporting	report	VERB
cblr-13004	818	5	bonds	bond	NOUN
cblr-13004	818	6	,	,	PUNCT
cblr-13004	818	7	there	there	PRON
cblr-13004	818	8	is	be	VERB
cblr-13004	818	9	a	a	DET
cblr-13004	818	10	negative	negative	ADJ
cblr-13004	818	11	association	association	NOUN
cblr-13004	818	12	between	between	ADP
cblr-13004	818	13	detailed	detailed	ADJ
cblr-13004	818	14	postissuance	postissuance	NOUN
cblr-13004	818	15	reporting	reporting	NOUN
cblr-13004	818	16	and	and	CCONJ
cblr-13004	818	17	both	both	DET
cblr-13004	818	18	pre	pre	ADJ
cblr-13004	818	19	-	-	ADJ
cblr-13004	818	20	issuance	issuance	ADJ
cblr-13004	818	21	verification	verification	NOUN
cblr-13004	818	22	and	and	CCONJ
cblr-13004	818	23	attestation	attestation	NOUN
cblr-13004	818	24	of	of	ADP
cblr-13004	818	25	post	post	ADJ
cblr-13004	818	26	-	-	ADJ
cblr-13004	818	27	issuance	issuance	ADJ
cblr-13004	818	28	results	result	NOUN
cblr-13004	818	29	.	.	PUNCT
cblr-13004	819	1	thus	thus	ADV
cblr-13004	819	2	,	,	PUNCT
cblr-13004	819	3	the	the	DET
cblr-13004	819	4	results	result	NOUN
cblr-13004	819	5	suggest	suggest	VERB
cblr-13004	819	6	that	that	SCONJ
cblr-13004	819	7	issuers	issuer	NOUN
cblr-13004	819	8	may	may	AUX
cblr-13004	819	9	view	view	VERB
cblr-13004	819	10	the	the	DET
cblr-13004	819	11	different	different	ADJ
cblr-13004	819	12	types	type	NOUN
cblr-13004	819	13	of	of	ADP
cblr-13004	819	14	reporting	reporting	NOUN
cblr-13004	819	15	as	as	ADP
cblr-13004	819	16	substitutes	substitute	NOUN
cblr-13004	819	17	rather	rather	ADV
cblr-13004	819	18	than	than	ADP
cblr-13004	819	19	complements	complement	NOUN
cblr-13004	819	20	.	.	PUNCT
cblr-13004	820	1	they	they	PRON
cblr-13004	820	2	can	can	AUX
cblr-13004	820	3	be	be	AUX
cblr-13004	820	4	interpreted	interpret	VERB
cblr-13004	820	5	as	as	ADP
cblr-13004	820	6	underscoring	underscore	VERB
cblr-13004	820	7	the	the	DET
cblr-13004	820	8	idea	idea	NOUN
cblr-13004	820	9	that	that	SCONJ
cblr-13004	820	10	strengthening	strengthen	VERB
cblr-13004	820	11	pre	pre	ADJ
cblr-13004	820	12	-	-	ADJ
cblr-13004	820	13	issuance	issuance	ADJ
cblr-13004	820	14	disclosure	disclosure	NOUN
cblr-13004	820	15	may	may	AUX
cblr-13004	820	16	not	not	PART
cblr-13004	820	17	be	be	AUX
cblr-13004	820	18	enough	enough	ADJ
cblr-13004	820	19	to	to	PART
cblr-13004	820	20	improve	improve	VERB
cblr-13004	820	21	the	the	DET
cblr-13004	820	22	market	market	NOUN
cblr-13004	820	23	.	.	PUNCT
cblr-13004	821	1	as	as	ADP
cblr-13004	821	2	for	for	ADP
cblr-13004	821	3	the	the	DET
cblr-13004	821	4	third	third	ADJ
cblr-13004	821	5	question	question	NOUN
cblr-13004	821	6	(	(	PUNCT
cblr-13004	821	7	“	"	PUNCT
cblr-13004	821	8	do	do	AUX
cblr-13004	821	9	repeat	repeat	NOUN
cblr-13004	821	10	issuers	issuer	NOUN
cblr-13004	821	11	provide	provide	VERB
cblr-13004	821	12	higher	high	ADJ
cblr-13004	821	13	-	-	PUNCT
cblr-13004	821	14	quality	quality	NOUN
cblr-13004	821	15	reporting	reporting	NOUN
cblr-13004	821	16	?	?	PUNCT
cblr-13004	821	17	”	"	PUNCT
cblr-13004	821	18	)	)	PUNCT
cblr-13004	821	19	,	,	PUNCT
cblr-13004	821	20	the	the	DET
cblr-13004	821	21	analysis	analysis	NOUN
cblr-13004	821	22	reveals	reveal	VERB
cblr-13004	821	23	limited	limited	ADJ
cblr-13004	821	24	evidence	evidence	NOUN
cblr-13004	821	25	in	in	ADP
cblr-13004	821	26	the	the	DET
cblr-13004	821	27	affirmative	affirmative	NOUN
cblr-13004	821	28	.	.	PUNCT
cblr-13004	822	1	in	in	ADP
cblr-13004	822	2	linear	linear	PROPN
cblr-13004	822	3	regression	regression	NOUN
cblr-13004	822	4	specifications	specification	NOUN
cblr-13004	822	5	that	that	PRON
cblr-13004	822	6	omit	omit	VERB
cblr-13004	822	7	industry	industry	NOUN
cblr-13004	822	8	dummies	dummy	NOUN
cblr-13004	822	9	,	,	PUNCT
cblr-13004	822	10	there	there	PRON
cblr-13004	822	11	is	be	VERB
cblr-13004	822	12	a	a	DET
cblr-13004	822	13	positive	positive	ADJ
cblr-13004	822	14	association	association	NOUN
cblr-13004	822	15	between	between	ADP
cblr-13004	822	16	repeat	repeat	NOUN
cblr-13004	822	17	-	-	PUNCT
cblr-13004	822	18	issuer	issuer	NOUN
cblr-13004	822	19	status	status	NOUN
cblr-13004	822	20	and	and	CCONJ
cblr-13004	822	21	attestation	attestation	NOUN
cblr-13004	822	22	(	(	PUNCT
cblr-13004	822	23	p	p	X
cblr-13004	822	24	~	~	PUNCT
cblr-13004	822	25	0.01	0.01	NUM
cblr-13004	822	26	)	)	PUNCT
cblr-13004	822	27	and	and	CCONJ
cblr-13004	822	28	a	a	DET
cblr-13004	822	29	weaker	weak	ADJ
cblr-13004	822	30	positive	positive	ADJ
cblr-13004	822	31	association	association	NOUN
cblr-13004	822	32	between	between	ADP
cblr-13004	822	33	repeat	repeat	NOUN
cblr-13004	822	34	-	-	PUNCT
cblr-13004	822	35	issuer	issuer	NOUN
cblr-13004	822	36	status	status	NOUN
cblr-13004	822	37	and	and	CCONJ
cblr-13004	822	38	reporting	reporting	NOUN
cblr-13004	822	39	level	level	NOUN
cblr-13004	822	40	(	(	PUNCT
cblr-13004	822	41	p	p	NOUN
cblr-13004	822	42	=	=	NOUN
cblr-13004	822	43	0.05	0.05	NUM
cblr-13004	822	44	-	-	PUNCT
cblr-13004	822	45	0.08	0.08	NUM
cblr-13004	822	46	)	)	PUNCT
cblr-13004	822	47	,	,	PUNCT
cblr-13004	822	48	but	but	CCONJ
cblr-13004	822	49	any	any	DET
cblr-13004	822	50	significance	significance	NOUN
cblr-13004	822	51	disappears	disappear	VERB
cblr-13004	822	52	when	when	SCONJ
cblr-13004	822	53	industry	industry	NOUN
cblr-13004	822	54	dummies	dummy	NOUN
cblr-13004	822	55	are	be	AUX
cblr-13004	822	56	included	include	VERB
cblr-13004	822	57	.	.	PUNCT
cblr-13004	823	1	this	this	PRON
cblr-13004	823	2	can	can	AUX
cblr-13004	823	3	be	be	AUX
cblr-13004	823	4	interpreted	interpret	VERB
cblr-13004	823	5	as	as	ADP
cblr-13004	823	6	some	some	DET
cblr-13004	823	7	indication	indication	NOUN
cblr-13004	823	8	that	that	SCONJ
cblr-13004	823	9	issuers	issuer	NOUN
cblr-13004	823	10	may	may	AUX
cblr-13004	823	11	try	try	VERB
cblr-13004	823	12	to	to	PART
cblr-13004	823	13	build	build	VERB
cblr-13004	823	14	credibility	credibility	NOUN
cblr-13004	823	15	for	for	ADP
cblr-13004	823	16	future	future	ADJ
cblr-13004	823	17	issues	issue	NOUN
cblr-13004	823	18	with	with	ADP
cblr-13004	823	19	high	high	ADJ
cblr-13004	823	20	-	-	PUNCT
cblr-13004	823	21	quality	quality	NOUN
cblr-13004	823	22	reporting	reporting	NOUN
cblr-13004	823	23	,	,	PUNCT
cblr-13004	823	24	but	but	CCONJ
cblr-13004	823	25	probably	probably	ADV
cblr-13004	823	26	not	not	PART
cblr-13004	823	27	as	as	ADP
cblr-13004	823	28	a	a	DET
cblr-13004	823	29	strong	strong	ADJ
cblr-13004	823	30	one	one	NUM
cblr-13004	823	31	at	at	ADP
cblr-13004	823	32	this	this	DET
cblr-13004	823	33	stage	stage	NOUN
cblr-13004	823	34	.	.	PUNCT
cblr-13004	824	1	relationships	relationship	NOUN
cblr-13004	824	2	also	also	ADV
cblr-13004	824	3	appeared	appear	VERB
cblr-13004	824	4	between	between	ADP
cblr-13004	824	5	issuer	issuer	NOUN
cblr-13004	824	6	industry	industry	NOUN
cblr-13004	824	7	and	and	CCONJ
cblr-13004	824	8	reporting	report	VERB
cblr-13004	824	9	quality	quality	NOUN
cblr-13004	824	10	in	in	ADP
cblr-13004	824	11	some	some	DET
cblr-13004	824	12	specifications	specification	NOUN
cblr-13004	824	13	;	;	PUNCT
cblr-13004	824	14	in	in	ADP
cblr-13004	824	15	particular	particular	ADJ
cblr-13004	824	16	,	,	PUNCT
cblr-13004	824	17	financial	financial	ADJ
cblr-13004	824	18	-	-	PUNCT
cblr-13004	824	19	industry	industry	NOUN
cblr-13004	824	20	issues	issue	NOUN
cblr-13004	824	21	may	may	AUX
cblr-13004	824	22	be	be	AUX
cblr-13004	824	23	more	more	ADV
cblr-13004	824	24	likely	likely	ADJ
cblr-13004	824	25	to	to	PART
cblr-13004	824	26	be	be	AUX
cblr-13004	824	27	provide	provide	VERB
cblr-13004	824	28	project	project	NOUN
cblr-13004	824	29	264	264	NUM
cblr-13004	824	30	columbia	columbia	PROPN
cblr-13004	824	31	business	business	NOUN
cblr-13004	824	32	law	law	PROPN
cblr-13004	824	33	review	review	NOUN
cblr-13004	824	34	[	[	X
cblr-13004	824	35	vol	vol	NOUN
cblr-13004	824	36	.	.	NOUN
cblr-13004	824	37	2024	2024	NUM
cblr-13004	824	38	level	level	NOUN
cblr-13004	824	39	reporting.208	reporting.208	NOUN
cblr-13004	824	40	this	this	PRON
cblr-13004	824	41	suggests	suggest	VERB
cblr-13004	824	42	that	that	SCONJ
cblr-13004	824	43	further	further	ADJ
cblr-13004	824	44	investigation	investigation	NOUN
cblr-13004	824	45	of	of	ADP
cblr-13004	824	46	industry	industry	NOUN
cblr-13004	824	47	-	-	PUNCT
cblr-13004	824	48	specific	specific	ADJ
cblr-13004	824	49	reporting	reporting	NOUN
cblr-13004	824	50	requirements	requirement	NOUN
cblr-13004	824	51	or	or	CCONJ
cblr-13004	824	52	investor	investor	NOUN
cblr-13004	824	53	expectations	expectation	NOUN
cblr-13004	824	54	is	be	AUX
cblr-13004	824	55	warranted	warrant	VERB
cblr-13004	824	56	.	.	PUNCT
cblr-13004	825	1	v.	v.	ADP
cblr-13004	825	2	policy	policy	NOUN
cblr-13004	825	3	implications	implication	NOUN
cblr-13004	825	4	as	as	SCONJ
cblr-13004	825	5	discussed	discuss	VERB
cblr-13004	825	6	,	,	PUNCT
cblr-13004	825	7	legal	legal	ADJ
cblr-13004	825	8	commentators	commentator	NOUN
cblr-13004	825	9	’	'	PUNCT
cblr-13004	825	10	substantive209	substantive209	VERB
cblr-13004	825	11	suggestions	suggestion	NOUN
cblr-13004	825	12	for	for	ADP
cblr-13004	825	13	improving	improve	VERB
cblr-13004	825	14	the	the	DET
cblr-13004	825	15	green	green	ADJ
cblr-13004	825	16	-	-	PUNCT
cblr-13004	825	17	bond	bond	NOUN
cblr-13004	825	18	market	market	NOUN
cblr-13004	825	19	fall	fall	VERB
cblr-13004	825	20	generally	generally	ADV
cblr-13004	825	21	into	into	ADP
cblr-13004	825	22	the	the	DET
cblr-13004	825	23	following	follow	VERB
cblr-13004	825	24	categories	category	NOUN
cblr-13004	825	25	:	:	PUNCT
cblr-13004	825	26	(	(	PUNCT
cblr-13004	825	27	1	1	X
cblr-13004	825	28	)	)	PUNCT
cblr-13004	825	29	tighten	tighten	VERB
cblr-13004	825	30	up	up	ADP
cblr-13004	825	31	the	the	DET
cblr-13004	825	32	definition	definition	NOUN
cblr-13004	825	33	of	of	ADP
cblr-13004	825	34	“	"	PUNCT
cblr-13004	825	35	green,”210	green,”210	NOUN
cblr-13004	825	36	(	(	PUNCT
cblr-13004	825	37	2	2	NUM
cblr-13004	825	38	)	)	PUNCT
cblr-13004	825	39	improve	improve	VERB
cblr-13004	825	40	pre	pre	ADJ
cblr-13004	825	41	-	-	ADJ
cblr-13004	825	42	issuance	issuance	ADJ
cblr-13004	825	43	verification	verification	NOUN
cblr-13004	825	44	of	of	ADP
cblr-13004	825	45	the	the	DET
cblr-13004	825	46	“	"	PUNCT
cblr-13004	825	47	greenness	greenness	NOUN
cblr-13004	825	48	”	"	PUNCT
cblr-13004	825	49	of	of	ADP
cblr-13004	825	50	proposed	propose	VERB
cblr-13004	825	51	projects,211	projects,211	NOUN
cblr-13004	825	52	and	and	CCONJ
cblr-13004	825	53	(	(	PUNCT
cblr-13004	825	54	3	3	X
cblr-13004	825	55	)	)	PUNCT
cblr-13004	825	56	make	make	VERB
cblr-13004	825	57	green	green	ADJ
cblr-13004	825	58	commitments	commitment	NOUN
cblr-13004	825	59	more	more	ADJ
cblr-13004	825	60	enforceable.212	enforceable.212	NOUN
cblr-13004	825	61	the	the	DET
cblr-13004	825	62	author	author	NOUN
cblr-13004	825	63	has	have	VERB
cblr-13004	825	64	no	no	DET
cblr-13004	825	65	quarrel	quarrel	NOUN
cblr-13004	825	66	with	with	ADP
cblr-13004	825	67	any	any	PRON
cblr-13004	825	68	of	of	ADP
cblr-13004	825	69	these	these	DET
cblr-13004	825	70	proposals	proposal	NOUN
cblr-13004	825	71	,	,	PUNCT
cblr-13004	825	72	but	but	CCONJ
cblr-13004	825	73	this	this	DET
cblr-13004	825	74	article	article	NOUN
cblr-13004	825	75	suggests	suggest	VERB
cblr-13004	825	76	that	that	SCONJ
cblr-13004	825	77	improving	improve	VERB
cblr-13004	825	78	post	post	ADJ
cblr-13004	825	79	-	-	ADJ
cblr-13004	825	80	issuance	issuance	ADJ
cblr-13004	825	81	disclosure	disclosure	NOUN
cblr-13004	825	82	is	be	AUX
cblr-13004	825	83	a	a	DET
cblr-13004	825	84	helpful	helpful	ADJ
cblr-13004	825	85	ancillary	ancillary	NOUN
cblr-13004	825	86	,	,	PUNCT
cblr-13004	825	87	or	or	CCONJ
cblr-13004	825	88	even	even	ADV
cblr-13004	825	89	a	a	DET
cblr-13004	825	90	necessary	necessary	ADJ
cblr-13004	825	91	complement	complement	NOUN
cblr-13004	825	92	,	,	PUNCT
cblr-13004	825	93	to	to	ADP
cblr-13004	825	94	all	all	PRON
cblr-13004	825	95	of	of	ADP
cblr-13004	825	96	them	they	PRON
cblr-13004	825	97	.	.	PUNCT
cblr-13004	826	1	a	a	DET
cblr-13004	826	2	tight	tight	ADJ
cblr-13004	826	3	definition	definition	NOUN
cblr-13004	826	4	of	of	ADP
cblr-13004	826	5	“	"	PUNCT
cblr-13004	826	6	green	green	ADJ
cblr-13004	826	7	,	,	PUNCT
cblr-13004	826	8	”	"	PUNCT
cblr-13004	826	9	backed	back	VERB
cblr-13004	826	10	by	by	ADP
cblr-13004	826	11	strong	strong	ADJ
cblr-13004	826	12	verification	verification	NOUN
cblr-13004	826	13	that	that	PRON
cblr-13004	826	14	the	the	DET
cblr-13004	826	15	issuer	issuer	NOUN
cblr-13004	826	16	’s	’s	PART
cblr-13004	826	17	plans	plan	NOUN
cblr-13004	826	18	meet	meet	VERB
cblr-13004	826	19	that	that	DET
cblr-13004	826	20	definition	definition	NOUN
cblr-13004	826	21	and	and	CCONJ
cblr-13004	826	22	robust	robust	ADJ
cblr-13004	826	23	promises	promise	NOUN
cblr-13004	826	24	to	to	PART
cblr-13004	826	25	carry	carry	VERB
cblr-13004	826	26	out	out	ADP
cblr-13004	826	27	those	those	DET
cblr-13004	826	28	plans	plan	NOUN
cblr-13004	826	29	,	,	PUNCT
cblr-13004	826	30	is	be	AUX
cblr-13004	826	31	more	more	ADV
cblr-13004	826	32	valuable	valuable	ADJ
cblr-13004	826	33	if	if	SCONJ
cblr-13004	826	34	breach	breach	NOUN
cblr-13004	826	35	of	of	ADP
cblr-13004	826	36	the	the	DET
cblr-13004	826	37	promise	promise	NOUN
cblr-13004	826	38	will	will	AUX
cblr-13004	826	39	easily	easily	ADV
cblr-13004	826	40	be	be	AUX
cblr-13004	826	41	detected	detect	VERB
cblr-13004	826	42	than	than	SCONJ
cblr-13004	826	43	if	if	SCONJ
cblr-13004	826	44	it	it	PRON
cblr-13004	826	45	will	will	AUX
cblr-13004	826	46	not	not	PART
cblr-13004	826	47	.	.	PUNCT
cblr-13004	827	1	of	of	ADP
cblr-13004	827	2	course	course	ADV
cblr-13004	827	3	,	,	PUNCT
cblr-13004	827	4	some	some	DET
cblr-13004	827	5	commentators	commentator	NOUN
cblr-13004	827	6	believe	believe	VERB
cblr-13004	827	7	none	none	NOUN
cblr-13004	827	8	of	of	ADP
cblr-13004	827	9	these	these	DET
cblr-13004	827	10	reforms	reform	NOUN
cblr-13004	827	11	are	be	AUX
cblr-13004	827	12	necessary.213	necessary.213	NOUN
cblr-13004	827	13	their	their	PRON
cblr-13004	827	14	argument	argument	NOUN
cblr-13004	827	15	would	would	AUX
cblr-13004	827	16	seem	seem	VERB
cblr-13004	827	17	to	to	PART
cblr-13004	827	18	be	be	AUX
cblr-13004	827	19	that	that	SCONJ
cblr-13004	827	20	208	208	NUM
cblr-13004	827	21	see	see	NOUN
cblr-13004	827	22	discussion	discussion	NOUN
cblr-13004	827	23	supra	supra	PROPN
cblr-13004	827	24	section	section	PROPN
cblr-13004	827	25	iv.b.4	iv.b.4	PROPN
cblr-13004	827	26	.	.	PUNCT
cblr-13004	828	1	209	209	NUM
cblr-13004	828	2	for	for	ADP
cblr-13004	828	3	an	an	DET
cblr-13004	828	4	example	example	NOUN
cblr-13004	828	5	of	of	ADP
cblr-13004	828	6	a	a	DET
cblr-13004	828	7	proposal	proposal	NOUN
cblr-13004	828	8	that	that	PRON
cblr-13004	828	9	is	be	AUX
cblr-13004	828	10	“	"	PUNCT
cblr-13004	828	11	procedural	procedural	ADJ
cblr-13004	828	12	”	"	PUNCT
cblr-13004	828	13	rather	rather	ADV
cblr-13004	828	14	than	than	ADP
cblr-13004	828	15	“	"	PUNCT
cblr-13004	828	16	substantive	substantive	ADJ
cblr-13004	828	17	”	"	PUNCT
cblr-13004	828	18	in	in	ADP
cblr-13004	828	19	nature	nature	NOUN
cblr-13004	828	20	,	,	PUNCT
cblr-13004	828	21	consider	consider	VERB
cblr-13004	828	22	professor	professor	NOUN
cblr-13004	828	23	park	park	NOUN
cblr-13004	828	24	’s	’s	PART
cblr-13004	828	25	intriguing	intriguing	ADJ
cblr-13004	828	26	idea	idea	NOUN
cblr-13004	828	27	of	of	ADP
cblr-13004	828	28	involving	involve	VERB
cblr-13004	828	29	a	a	DET
cblr-13004	828	30	broader	broad	ADJ
cblr-13004	828	31	group	group	NOUN
cblr-13004	828	32	of	of	ADP
cblr-13004	828	33	stakeholders	stakeholder	NOUN
cblr-13004	828	34	in	in	ADP
cblr-13004	828	35	green	green	ADJ
cblr-13004	828	36	-	-	PUNCT
cblr-13004	828	37	bond	bond	NOUN
cblr-13004	828	38	governance	governance	NOUN
cblr-13004	828	39	.	.	PUNCT
cblr-13004	829	1	see	see	VERB
cblr-13004	829	2	park	park	NOUN
cblr-13004	829	3	,	,	PUNCT
cblr-13004	829	4	supra	supra	PROPN
cblr-13004	829	5	note	note	PROPN
cblr-13004	829	6	8	8	NUM
cblr-13004	829	7	,	,	PUNCT
cblr-13004	829	8	at	at	ADP
cblr-13004	829	9	45–46	45–46	NUM
cblr-13004	829	10	.	.	PUNCT
cblr-13004	830	1	210	210	NUM
cblr-13004	830	2	see	see	VERB
cblr-13004	830	3	park	park	NOUN
cblr-13004	830	4	,	,	PUNCT
cblr-13004	830	5	supra	supra	PROPN
cblr-13004	830	6	note	note	PROPN
cblr-13004	830	7	8	8	NUM
cblr-13004	830	8	,	,	PUNCT
cblr-13004	830	9	at	at	ADP
cblr-13004	830	10	45	45	NUM
cblr-13004	830	11	;	;	PUNCT
cblr-13004	830	12	banahan	banahan	PROPN
cblr-13004	830	13	,	,	PUNCT
cblr-13004	830	14	supra	supra	PROPN
cblr-13004	830	15	note	note	PROPN
cblr-13004	830	16	8	8	NUM
cblr-13004	830	17	,	,	PUNCT
cblr-13004	830	18	at	at	ADP
cblr-13004	830	19	864–66	864–66	NUM
cblr-13004	830	20	;	;	PUNCT
cblr-13004	830	21	rivera	rivera	NOUN
cblr-13004	830	22	,	,	PUNCT
cblr-13004	830	23	supra	supra	PROPN
cblr-13004	830	24	note	note	PROPN
cblr-13004	830	25	8	8	NUM
cblr-13004	830	26	,	,	PUNCT
cblr-13004	830	27	at	at	ADP
cblr-13004	830	28	208–10	208–10	NUM
cblr-13004	830	29	.	.	PUNCT
cblr-13004	831	1	given	give	VERB
cblr-13004	831	2	the	the	DET
cblr-13004	831	3	finding	finding	NOUN
cblr-13004	831	4	that	that	SCONJ
cblr-13004	831	5	the	the	DET
cblr-13004	831	6	issuers	issuer	NOUN
cblr-13004	831	7	of	of	ADP
cblr-13004	831	8	almost	almost	ADV
cblr-13004	831	9	all	all	DET
cblr-13004	831	10	us	us	PROPN
cblr-13004	831	11	corporate	corporate	ADJ
cblr-13004	831	12	green	green	ADJ
cblr-13004	831	13	bonds	bond	NOUN
cblr-13004	831	14	listed	list	VERB
cblr-13004	831	15	on	on	ADP
cblr-13004	831	16	the	the	DET
cblr-13004	831	17	bloomberg	bloomberg	PROPN
cblr-13004	831	18	service	service	NOUN
cblr-13004	831	19	claim	claim	NOUN
cblr-13004	831	20	that	that	SCONJ
cblr-13004	831	21	their	their	PRON
cblr-13004	831	22	bonds	bond	NOUN
cblr-13004	831	23	align	align	VERB
cblr-13004	831	24	with	with	ADP
cblr-13004	831	25	the	the	DET
cblr-13004	831	26	icma	icma	PROPN
cblr-13004	831	27	green	green	ADJ
cblr-13004	831	28	bond	bond	NOUN
cblr-13004	831	29	principles	principle	NOUN
cblr-13004	831	30	,	,	PUNCT
cblr-13004	831	31	see	see	VERB
cblr-13004	831	32	supra	supra	PROPN
cblr-13004	831	33	note	note	PROPN
cblr-13004	831	34	27	27	NUM
cblr-13004	831	35	and	and	CCONJ
cblr-13004	831	36	accompanying	accompany	VERB
cblr-13004	831	37	text	text	NOUN
cblr-13004	831	38	,	,	PUNCT
cblr-13004	831	39	this	this	DET
cblr-13004	831	40	complaint	complaint	NOUN
cblr-13004	831	41	is	be	AUX
cblr-13004	831	42	not	not	PART
cblr-13004	831	43	so	so	ADV
cblr-13004	831	44	much	much	ADJ
cblr-13004	831	45	about	about	ADP
cblr-13004	831	46	nonuniformity	nonuniformity	NOUN
cblr-13004	831	47	as	as	ADP
cblr-13004	831	48	about	about	ADP
cblr-13004	831	49	the	the	DET
cblr-13004	831	50	substance	substance	NOUN
cblr-13004	831	51	of	of	ADP
cblr-13004	831	52	the	the	DET
cblr-13004	831	53	icma	icma	PROPN
cblr-13004	831	54	gbp	gbp	NOUN
cblr-13004	831	55	,	,	PUNCT
cblr-13004	831	56	which	which	PRON
cblr-13004	831	57	are	be	AUX
cblr-13004	831	58	after	after	ADV
cblr-13004	831	59	all	all	DET
cblr-13004	831	60	a	a	DET
cblr-13004	831	61	creation	creation	NOUN
cblr-13004	831	62	of	of	ADP
cblr-13004	831	63	the	the	DET
cblr-13004	831	64	financial	financial	ADJ
cblr-13004	831	65	industry	industry	NOUN
cblr-13004	831	66	and	and	CCONJ
cblr-13004	831	67	have	have	AUX
cblr-13004	831	68	been	be	AUX
cblr-13004	831	69	challenged	challenge	VERB
cblr-13004	831	70	for	for	ADP
cblr-13004	831	71	being	be	AUX
cblr-13004	831	72	both	both	CCONJ
cblr-13004	831	73	too	too	ADV
cblr-13004	831	74	vague	vague	ADJ
cblr-13004	831	75	and	and	CCONJ
cblr-13004	831	76	too	too	ADV
cblr-13004	831	77	permissive	permissive	ADJ
cblr-13004	831	78	in	in	ADP
cblr-13004	831	79	terms	term	NOUN
cblr-13004	831	80	of	of	ADP
cblr-13004	831	81	what	what	PRON
cblr-13004	831	82	counts	count	VERB
cblr-13004	831	83	as	as	ADP
cblr-13004	831	84	“	"	PUNCT
cblr-13004	831	85	green	green	ADJ
cblr-13004	831	86	.	.	PUNCT
cblr-13004	831	87	”	"	PUNCT
cblr-13004	832	1	211	211	NUM
cblr-13004	832	2	see	see	VERB
cblr-13004	832	3	rose	rise	VERB
cblr-13004	832	4	,	,	PUNCT
cblr-13004	832	5	verification	verification	NOUN
cblr-13004	832	6	,	,	PUNCT
cblr-13004	832	7	supra	supra	PROPN
cblr-13004	832	8	note	note	NOUN
cblr-13004	832	9	9	9	NUM
cblr-13004	832	10	,	,	PUNCT
cblr-13004	832	11	at	at	ADP
cblr-13004	832	12	1081–85	1081–85	NUM
cblr-13004	832	13	;	;	PUNCT
cblr-13004	832	14	banahan	banahan	PROPN
cblr-13004	832	15	,	,	PUNCT
cblr-13004	832	16	supra	supra	PROPN
cblr-13004	832	17	note	note	PROPN
cblr-13004	832	18	8	8	NUM
cblr-13004	832	19	,	,	PUNCT
cblr-13004	832	20	at	at	ADP
cblr-13004	832	21	867–68	867–68	NUM
cblr-13004	832	22	;	;	PUNCT
cblr-13004	832	23	rose	rise	VERB
cblr-13004	832	24	,	,	PUNCT
cblr-13004	832	25	certifying	certifying	NOUN
cblr-13004	832	26	,	,	PUNCT
cblr-13004	832	27	supra	supra	ADJ
cblr-13004	832	28	note	note	NOUN
cblr-13004	832	29	9	9	NUM
cblr-13004	832	30	,	,	PUNCT
cblr-13004	832	31	at	at	ADP
cblr-13004	832	32	76–77	76–77	NUM
cblr-13004	832	33	;	;	PUNCT
cblr-13004	832	34	park	park	NOUN
cblr-13004	832	35	,	,	PUNCT
cblr-13004	832	36	supra	supra	PROPN
cblr-13004	832	37	note	note	PROPN
cblr-13004	832	38	8	8	NUM
cblr-13004	832	39	,	,	PUNCT
cblr-13004	832	40	at	at	ADP
cblr-13004	832	41	44–45	44–45	NUM
cblr-13004	832	42	.	.	PUNCT
cblr-13004	833	1	212	212	NUM
cblr-13004	833	2	see	see	VERB
cblr-13004	833	3	curtis	curtis	PROPN
cblr-13004	833	4	et	et	PROPN
cblr-13004	833	5	al	al	PROPN
cblr-13004	833	6	.	.	PROPN
cblr-13004	833	7	,	,	PUNCT
cblr-13004	833	8	supra	supra	PROPN
cblr-13004	833	9	note	note	PROPN
cblr-13004	833	10	10	10	NUM
cblr-13004	833	11	,	,	PUNCT
cblr-13004	833	12	at	at	ADP
cblr-13004	833	13	172–78	172–78	PROPN
cblr-13004	833	14	.	.	PUNCT
cblr-13004	834	1	213	213	NUM
cblr-13004	834	2	see	see	VERB
cblr-13004	834	3	gilotta	gilotta	NOUN
cblr-13004	834	4	,	,	PUNCT
cblr-13004	834	5	supra	supra	PROPN
cblr-13004	834	6	note	note	NOUN
cblr-13004	834	7	25	25	NUM
cblr-13004	834	8	,	,	PUNCT
cblr-13004	834	9	(	(	PUNCT
cblr-13004	834	10	manuscript	manuscript	NOUN
cblr-13004	834	11	at	at	ADP
cblr-13004	834	12	1	1	NUM
cblr-13004	834	13	)	)	PUNCT
cblr-13004	834	14	.	.	PUNCT
cblr-13004	835	1	no	no	INTJ
cblr-13004	835	2	.	.	NOUN
cblr-13004	835	3	1	1	NUM
cblr-13004	835	4	]	]	X
cblr-13004	835	5	green	green	ADJ
cblr-13004	835	6	bond	bond	NOUN
cblr-13004	835	7	reporting	report	VERB
cblr-13004	835	8	265	265	NUM
cblr-13004	835	9	issuers	issuer	NOUN
cblr-13004	835	10	’	'	PUNCT
cblr-13004	835	11	fear	fear	NOUN
cblr-13004	835	12	of	of	ADP
cblr-13004	835	13	loss	loss	NOUN
cblr-13004	835	14	of	of	ADP
cblr-13004	835	15	reputation	reputation	NOUN
cblr-13004	835	16	will	will	AUX
cblr-13004	835	17	prevent	prevent	VERB
cblr-13004	835	18	green	green	ADJ
cblr-13004	835	19	default	default	NOUN
cblr-13004	835	20	.	.	PUNCT
cblr-13004	836	1	but	but	CCONJ
cblr-13004	836	2	reputational	reputational	ADJ
cblr-13004	836	3	sanctions	sanction	NOUN
cblr-13004	836	4	also	also	ADV
cblr-13004	836	5	depend	depend	VERB
cblr-13004	836	6	on	on	ADP
cblr-13004	836	7	the	the	DET
cblr-13004	836	8	ability	ability	NOUN
cblr-13004	836	9	to	to	PART
cblr-13004	836	10	detect	detect	VERB
cblr-13004	836	11	green	green	ADJ
cblr-13004	836	12	default	default	NOUN
cblr-13004	836	13	,	,	PUNCT
cblr-13004	836	14	so	so	CCONJ
cblr-13004	836	15	disclosure	disclosure	NOUN
cblr-13004	836	16	is	be	AUX
cblr-13004	836	17	important	important	ADJ
cblr-13004	836	18	here	here	ADV
cblr-13004	836	19	as	as	ADV
cblr-13004	836	20	well	well	ADV
cblr-13004	836	21	.	.	PUNCT
cblr-13004	837	1	the	the	DET
cblr-13004	837	2	finding	finding	NOUN
cblr-13004	837	3	that	that	SCONJ
cblr-13004	837	4	pre	pre	ADJ
cblr-13004	837	5	-	-	ADJ
cblr-13004	837	6	issuance	issuance	ADJ
cblr-13004	837	7	verification	verification	NOUN
cblr-13004	837	8	apparently	apparently	ADV
cblr-13004	837	9	has	have	AUX
cblr-13004	837	10	been	be	AUX
cblr-13004	837	11	negatively	negatively	ADV
cblr-13004	837	12	associated	associate	VERB
cblr-13004	837	13	with	with	ADP
cblr-13004	837	14	post	post	ADJ
cblr-13004	837	15	-	-	ADJ
cblr-13004	837	16	issuance	issuance	NOUN
cblr-13004	837	17	reporting	reporting	NOUN
cblr-13004	837	18	quality214	quality214	PROPN
cblr-13004	837	19	underscores	underscore	VERB
cblr-13004	837	20	the	the	DET
cblr-13004	837	21	point	point	NOUN
cblr-13004	837	22	.	.	PUNCT
cblr-13004	838	1	it	it	PRON
cblr-13004	838	2	suggests	suggest	VERB
cblr-13004	838	3	,	,	PUNCT
cblr-13004	838	4	although	although	SCONJ
cblr-13004	838	5	it	it	PRON
cblr-13004	838	6	does	do	AUX
cblr-13004	838	7	not	not	PART
cblr-13004	838	8	prove	prove	VERB
cblr-13004	838	9	,	,	PUNCT
cblr-13004	838	10	that	that	SCONJ
cblr-13004	838	11	strengthening	strengthen	VERB
cblr-13004	838	12	pre	pre	ADJ
cblr-13004	838	13	-	-	ADJ
cblr-13004	838	14	issuance	issuance	ADJ
cblr-13004	838	15	verification	verification	NOUN
cblr-13004	838	16	may	may	AUX
cblr-13004	838	17	not	not	PART
cblr-13004	838	18	fix	fix	VERB
cblr-13004	838	19	post	post	ADJ
cblr-13004	838	20	-	-	ADJ
cblr-13004	838	21	issuance	issuance	ADJ
cblr-13004	838	22	reporting	reporting	NOUN
cblr-13004	838	23	.	.	PUNCT
cblr-13004	839	1	before	before	ADP
cblr-13004	839	2	introducing	introduce	VERB
cblr-13004	839	3	the	the	DET
cblr-13004	839	4	article	article	NOUN
cblr-13004	839	5	’s	’s	PART
cblr-13004	839	6	substantive	substantive	ADJ
cblr-13004	839	7	suggestions	suggestion	NOUN
cblr-13004	839	8	for	for	ADP
cblr-13004	839	9	improving	improve	VERB
cblr-13004	839	10	post	post	ADJ
cblr-13004	839	11	-	-	ADJ
cblr-13004	839	12	issuance	issuance	ADJ
cblr-13004	839	13	disclosure	disclosure	NOUN
cblr-13004	839	14	,	,	PUNCT
cblr-13004	839	15	it	it	PRON
cblr-13004	839	16	is	be	AUX
cblr-13004	839	17	important	important	ADJ
cblr-13004	839	18	to	to	PART
cblr-13004	839	19	acknowledge	acknowledge	VERB
cblr-13004	839	20	that	that	SCONJ
cblr-13004	839	21	the	the	DET
cblr-13004	839	22	author	author	NOUN
cblr-13004	839	23	has	have	AUX
cblr-13004	839	24	not	not	PART
cblr-13004	839	25	been	be	AUX
cblr-13004	839	26	able	able	ADJ
cblr-13004	839	27	to	to	PART
cblr-13004	839	28	locate	locate	VERB
cblr-13004	839	29	a	a	DET
cblr-13004	839	30	clear	clear	ADJ
cblr-13004	839	31	,	,	PUNCT
cblr-13004	839	32	quantitative	quantitative	ADJ
cblr-13004	839	33	picture	picture	NOUN
cblr-13004	839	34	of	of	ADP
cblr-13004	839	35	who	who	PRON
cblr-13004	839	36	buys	buy	VERB
cblr-13004	839	37	green	green	ADJ
cblr-13004	839	38	bonds.215	bonds.215	PROPN
cblr-13004	839	39	if	if	SCONJ
cblr-13004	839	40	,	,	PUNCT
cblr-13004	839	41	as	as	SCONJ
cblr-13004	839	42	has	have	AUX
cblr-13004	839	43	been	be	AUX
cblr-13004	839	44	posited,216	posited,216	VERB
cblr-13004	839	45	green	green	ADJ
cblr-13004	839	46	-	-	PUNCT
cblr-13004	839	47	bond	bond	NOUN
cblr-13004	839	48	buyers	buyer	NOUN
cblr-13004	839	49	are	be	AUX
cblr-13004	839	50	primarily	primarily	ADV
cblr-13004	839	51	institutional	institutional	ADJ
cblr-13004	839	52	esg	esg	NOUN
cblr-13004	839	53	funds	fund	NOUN
cblr-13004	839	54	with	with	ADP
cblr-13004	839	55	their	their	PRON
cblr-13004	839	56	own	own	ADJ
cblr-13004	839	57	research	research	NOUN
cblr-13004	839	58	staffs	staff	NOUN
cblr-13004	839	59	,	,	PUNCT
cblr-13004	839	60	then	then	ADV
cblr-13004	839	61	arguably	arguably	ADV
cblr-13004	839	62	less	less	ADJ
cblr-13004	839	63	disclosure	disclosure	NOUN
cblr-13004	839	64	is	be	AUX
cblr-13004	839	65	needed.217	needed.217	NOUN
cblr-13004	839	66	but	but	CCONJ
cblr-13004	839	67	even	even	ADV
cblr-13004	839	68	assuming	assume	VERB
cblr-13004	839	69	that	that	SCONJ
cblr-13004	839	70	at	at	ADV
cblr-13004	839	71	least	least	ADJ
cblr-13004	839	72	some	some	PRON
cblr-13004	839	73	sophisticated	sophisticated	ADJ
cblr-13004	839	74	investors	investor	NOUN
cblr-13004	839	75	can	can	AUX
cblr-13004	839	76	use	use	VERB
cblr-13004	839	77	their	their	PRON
cblr-13004	839	78	leverage	leverage	NOUN
cblr-13004	839	79	to	to	PART
cblr-13004	839	80	find	find	VERB
cblr-13004	839	81	out	out	ADP
cblr-13004	839	82	credibly	credibly	ADV
cblr-13004	839	83	how	how	SCONJ
cblr-13004	839	84	a	a	DET
cblr-13004	839	85	company	company	NOUN
cblr-13004	839	86	uses	use	VERB
cblr-13004	839	87	particular	particular	ADJ
cblr-13004	839	88	funds	fund	NOUN
cblr-13004	839	89	,	,	PUNCT
cblr-13004	839	90	such	such	ADJ
cblr-13004	839	91	as	as	ADP
cblr-13004	839	92	by	by	ADP
cblr-13004	839	93	asking	ask	VERB
cblr-13004	839	94	for	for	ADP
cblr-13004	839	95	documentation	documentation	NOUN
cblr-13004	839	96	of	of	ADP
cblr-13004	839	97	the	the	DET
cblr-13004	839	98	allocation	allocation	NOUN
cblr-13004	839	99	,	,	PUNCT
cblr-13004	839	100	it	it	PRON
cblr-13004	839	101	is	be	AUX
cblr-13004	839	102	hard	hard	ADJ
cblr-13004	839	103	to	to	PART
cblr-13004	839	104	see	see	VERB
cblr-13004	839	105	why	why	SCONJ
cblr-13004	839	106	it	it	PRON
cblr-13004	839	107	is	be	AUX
cblr-13004	839	108	efficient	efficient	ADJ
cblr-13004	839	109	to	to	PART
cblr-13004	839	110	put	put	VERB
cblr-13004	839	111	each	each	DET
cblr-13004	839	112	such	such	ADJ
cblr-13004	839	113	investor	investor	NOUN
cblr-13004	839	114	to	to	ADP
cblr-13004	839	115	the	the	DET
cblr-13004	839	116	effort	effort	NOUN
cblr-13004	839	117	of	of	ADP
cblr-13004	839	118	doing	do	VERB
cblr-13004	839	119	so	so	ADV
cblr-13004	839	120	.	.	PUNCT
cblr-13004	840	1	it	it	PRON
cblr-13004	840	2	might	might	AUX
cblr-13004	840	3	be	be	AUX
cblr-13004	840	4	arguable	arguable	ADJ
cblr-13004	840	5	that	that	SCONJ
cblr-13004	840	6	if	if	SCONJ
cblr-13004	840	7	only	only	ADV
cblr-13004	840	8	professionals	professional	NOUN
cblr-13004	840	9	buy	buy	VERB
cblr-13004	840	10	green	green	ADJ
cblr-13004	840	11	bonds	bond	NOUN
cblr-13004	840	12	,	,	PUNCT
cblr-13004	840	13	the	the	DET
cblr-13004	840	14	disclosures	disclosure	NOUN
cblr-13004	840	15	need	need	VERB
cblr-13004	840	16	only	only	ADV
cblr-13004	840	17	be	be	AUX
cblr-13004	840	18	findable	findable	ADJ
cblr-13004	840	19	by	by	ADP
cblr-13004	840	20	professionals	professional	NOUN
cblr-13004	840	21	,	,	PUNCT
cblr-13004	840	22	but	but	CCONJ
cblr-13004	840	23	the	the	DET
cblr-13004	840	24	industry	industry	NOUN
cblr-13004	840	25	-	-	PUNCT
cblr-13004	840	26	created	create	VERB
cblr-13004	840	27	icma	icma	NOUN
cblr-13004	840	28	green	green	ADJ
cblr-13004	840	29	bond	bond	NOUN
cblr-13004	840	30	principles	principle	NOUN
cblr-13004	840	31	themselves	themselves	PRON
cblr-13004	840	32	provide	provide	VERB
cblr-13004	840	33	that	that	SCONJ
cblr-13004	840	34	post	post	ADJ
cblr-13004	840	35	-	-	ADJ
cblr-13004	840	36	issuance	issuance	ADJ
cblr-13004	840	37	reporting	reporting	NOUN
cblr-13004	840	38	should	should	AUX
cblr-13004	840	39	be	be	AUX
cblr-13004	840	40	“	"	PUNCT
cblr-13004	840	41	readily	readily	ADV
cblr-13004	840	42	available	available	ADJ
cblr-13004	840	43	.	.	PUNCT
cblr-13004	840	44	”218	”218	NOUN
cblr-13004	841	1	the	the	DET
cblr-13004	841	2	research	research	NOUN
cblr-13004	841	3	of	of	ADP
cblr-13004	841	4	curtis	curtis	PROPN
cblr-13004	841	5	,	,	PUNCT
cblr-13004	841	6	weidemaier	weidemaier	ADV
cblr-13004	841	7	,	,	PUNCT
cblr-13004	841	8	and	and	CCONJ
cblr-13004	841	9	gulati	gulati	PROPN
cblr-13004	841	10	214	214	NUM
cblr-13004	841	11	see	see	VERB
cblr-13004	841	12	discussion	discussion	NOUN
cblr-13004	841	13	supra	supra	PROPN
cblr-13004	841	14	sections	section	NOUN
cblr-13004	841	15	iv.b.3	iv.b.3	NOUN
cblr-13004	841	16	–	–	PUNCT
cblr-13004	841	17	b.5	b.5	NOUN
cblr-13004	841	18	.	.	PUNCT
cblr-13004	842	1	215	215	NUM
cblr-13004	842	2	the	the	DET
cblr-13004	842	3	non	non	ADJ
cblr-13004	842	4	-	-	ADJ
cblr-13004	842	5	law	law	ADJ
cblr-13004	842	6	-	-	PUNCT
cblr-13004	842	7	review	review	NOUN
cblr-13004	842	8	literature	literature	NOUN
cblr-13004	842	9	also	also	ADV
cblr-13004	842	10	seems	seem	VERB
cblr-13004	842	11	to	to	PART
cblr-13004	842	12	lack	lack	VERB
cblr-13004	842	13	such	such	DET
cblr-13004	842	14	a	a	DET
cblr-13004	842	15	picture	picture	NOUN
cblr-13004	842	16	,	,	PUNCT
cblr-13004	842	17	although	although	SCONJ
cblr-13004	842	18	the	the	DET
cblr-13004	842	19	research	research	NOUN
cblr-13004	842	20	there	there	PRON
cblr-13004	842	21	can	can	AUX
cblr-13004	842	22	not	not	PART
cblr-13004	842	23	be	be	AUX
cblr-13004	842	24	considered	consider	VERB
cblr-13004	842	25	as	as	ADP
cblr-13004	842	26	comprehensive	comprehensive	ADJ
cblr-13004	842	27	.	.	PUNCT
cblr-13004	843	1	as	as	SCONJ
cblr-13004	843	2	noted	note	VERB
cblr-13004	843	3	,	,	PUNCT
cblr-13004	843	4	bloomberg	bloomberg	PROPN
cblr-13004	843	5	’s	’s	PART
cblr-13004	843	6	hds	hds	PROPN
cblr-13004	843	7	function	function	PROPN
cblr-13004	843	8	reports	report	VERB
cblr-13004	843	9	holders	holder	NOUN
cblr-13004	843	10	for	for	ADP
cblr-13004	843	11	45	45	NUM
cblr-13004	843	12	%	%	NOUN
cblr-13004	843	13	of	of	ADP
cblr-13004	843	14	dollar	dollar	NOUN
cblr-13004	843	15	volume	volume	NOUN
cblr-13004	843	16	of	of	ADP
cblr-13004	843	17	outstanding	outstanding	ADJ
cblr-13004	843	18	us	we	PRON
cblr-13004	843	19	usd	usd	ADV
cblr-13004	843	20	-	-	PUNCT
cblr-13004	843	21	denominated	denominate	VERB
cblr-13004	843	22	green	green	ADJ
cblr-13004	843	23	bonds	bond	NOUN
cblr-13004	843	24	in	in	ADP
cblr-13004	843	25	the	the	DET
cblr-13004	843	26	database	database	NOUN
cblr-13004	843	27	.	.	PUNCT
cblr-13004	844	1	see	see	VERB
cblr-13004	844	2	supra	supra	PROPN
cblr-13004	844	3	note	note	PROPN
cblr-13004	844	4	88	88	NUM
cblr-13004	844	5	.	.	PUNCT
cblr-13004	845	1	216	216	NUM
cblr-13004	845	2	see	see	VERB
cblr-13004	845	3	discussion	discussion	NOUN
cblr-13004	845	4	supra	supra	PROPN
cblr-13004	845	5	section	section	PROPN
cblr-13004	845	6	ii.b.1	ii.b.1	PROPN
cblr-13004	845	7	.	.	PUNCT
cblr-13004	846	1	217	217	NUM
cblr-13004	846	2	compare	compare	VERB
cblr-13004	846	3	rose	rise	VERB
cblr-13004	846	4	,	,	PUNCT
cblr-13004	846	5	verification	verification	NOUN
cblr-13004	846	6	,	,	PUNCT
cblr-13004	846	7	supra	supra	PROPN
cblr-13004	846	8	note	note	NOUN
cblr-13004	846	9	9	9	NUM
cblr-13004	846	10	,	,	PUNCT
cblr-13004	846	11	at	at	ADP
cblr-13004	846	12	1062	1062	NUM
cblr-13004	846	13	(	(	PUNCT
cblr-13004	846	14	reporting	report	VERB
cblr-13004	846	15	senate	senate	PROPN
cblr-13004	846	16	committee	committee	PROPN
cblr-13004	846	17	finding	find	VERB
cblr-13004	846	18	that	that	SCONJ
cblr-13004	846	19	95	95	NUM
cblr-13004	846	20	%	%	NOUN
cblr-13004	846	21	of	of	ADP
cblr-13004	846	22	corporate	corporate	ADJ
cblr-13004	846	23	bonds	bond	NOUN
cblr-13004	846	24	are	be	AUX
cblr-13004	846	25	held	hold	VERB
cblr-13004	846	26	by	by	ADP
cblr-13004	846	27	institutional	institutional	ADJ
cblr-13004	846	28	investors	investor	NOUN
cblr-13004	846	29	with	with	ADP
cblr-13004	846	30	in	in	ADP
cblr-13004	846	31	-	-	PUNCT
cblr-13004	846	32	house	house	NOUN
cblr-13004	846	33	research	research	NOUN
cblr-13004	846	34	departments	department	NOUN
cblr-13004	846	35	,	,	PUNCT
cblr-13004	846	36	arguably	arguably	ADV
cblr-13004	846	37	raising	raise	VERB
cblr-13004	846	38	questions	question	NOUN
cblr-13004	846	39	about	about	ADP
cblr-13004	846	40	the	the	DET
cblr-13004	846	41	value	value	NOUN
cblr-13004	846	42	of	of	ADP
cblr-13004	846	43	credit	credit	NOUN
cblr-13004	846	44	ratings	rating	NOUN
cblr-13004	846	45	generally	generally	ADV
cblr-13004	846	46	)	)	PUNCT
cblr-13004	846	47	.	.	PUNCT
cblr-13004	847	1	218	218	NUM
cblr-13004	847	2	2021	2021	NUM
cblr-13004	847	3	green	green	ADJ
cblr-13004	847	4	bond	bond	NOUN
cblr-13004	847	5	principles	principle	NOUN
cblr-13004	847	6	,	,	PUNCT
cblr-13004	847	7	supra	supra	PROPN
cblr-13004	847	8	note	note	NOUN
cblr-13004	847	9	1	1	NUM
cblr-13004	847	10	,	,	PUNCT
cblr-13004	847	11	at	at	ADP
cblr-13004	847	12	6	6	NUM
cblr-13004	847	13	.	.	NOUN
cblr-13004	847	14	266	266	NUM
cblr-13004	847	15	columbia	columbia	PROPN
cblr-13004	847	16	business	business	NOUN
cblr-13004	847	17	law	law	PROPN
cblr-13004	847	18	review	review	NOUN
cblr-13004	847	19	[	[	X
cblr-13004	847	20	vol	vol	NOUN
cblr-13004	847	21	.	.	PUNCT
cblr-13004	847	22	2024	2024	NUM
cblr-13004	847	23	indicates	indicate	VERB
cblr-13004	847	24	that	that	SCONJ
cblr-13004	847	25	the	the	DET
cblr-13004	847	26	market	market	NOUN
cblr-13004	847	27	wants	want	VERB
cblr-13004	847	28	disclosure,219	disclosure,219	NOUN
cblr-13004	847	29	and	and	CCONJ
cblr-13004	847	30	icma	icma	PROPN
cblr-13004	847	31	’s	’s	PART
cblr-13004	847	32	recent	recent	ADJ
cblr-13004	847	33	action	action	NOUN
cblr-13004	847	34	to	to	PART
cblr-13004	847	35	compile	compile	VERB
cblr-13004	847	36	and	and	CCONJ
cblr-13004	847	37	harmonize	harmonize	VERB
cblr-13004	847	38	its	its	PRON
cblr-13004	847	39	various	various	ADJ
cblr-13004	847	40	impact	impact	NOUN
cblr-13004	847	41	-	-	PUNCT
cblr-13004	847	42	reporting	reporting	NOUN
cblr-13004	847	43	pronouncements	pronouncement	NOUN
cblr-13004	847	44	indicates	indicate	VERB
cblr-13004	847	45	that	that	SCONJ
cblr-13004	847	46	the	the	DET
cblr-13004	847	47	organization	organization	NOUN
cblr-13004	847	48	sees	see	VERB
cblr-13004	847	49	a	a	DET
cblr-13004	847	50	need	need	NOUN
cblr-13004	847	51	for	for	ADP
cblr-13004	847	52	user	user	NOUN
cblr-13004	847	53	-	-	PUNCT
cblr-13004	847	54	friendliness.220	friendliness.220	PRON
cblr-13004	847	55	a.	a.	NOUN
cblr-13004	847	56	consider	consider	VERB
cblr-13004	847	57	requiring	require	VERB
cblr-13004	847	58	attestation	attestation	NOUN
cblr-13004	847	59	the	the	DET
cblr-13004	847	60	article	article	NOUN
cblr-13004	847	61	’s	’s	PART
cblr-13004	847	62	main	main	ADJ
cblr-13004	847	63	policy	policy	NOUN
cblr-13004	847	64	proposal	proposal	NOUN
cblr-13004	847	65	is	be	AUX
cblr-13004	847	66	that	that	SCONJ
cblr-13004	847	67	icma	icma	NOUN
cblr-13004	847	68	should	should	AUX
cblr-13004	847	69	consider	consider	VERB
cblr-13004	847	70	requiring	require	VERB
cblr-13004	847	71	third	third	ADJ
cblr-13004	847	72	-	-	PUNCT
cblr-13004	847	73	party	party	NOUN
cblr-13004	847	74	attestation	attestation	NOUN
cblr-13004	847	75	of	of	ADP
cblr-13004	847	76	post	post	ADJ
cblr-13004	847	77	-	-	ADJ
cblr-13004	847	78	issuance	issuance	ADJ
cblr-13004	847	79	use	use	NOUN
cblr-13004	847	80	-	-	PUNCT
cblr-13004	847	81	ofproceeds	ofproceed	NOUN
cblr-13004	847	82	reporting	reporting	NOUN
cblr-13004	847	83	.	.	PUNCT
cblr-13004	848	1	the	the	DET
cblr-13004	848	2	proposal	proposal	NOUN
cblr-13004	848	3	is	be	AUX
cblr-13004	848	4	directed	direct	VERB
cblr-13004	848	5	to	to	ADP
cblr-13004	848	6	icma	icma	NOUN
cblr-13004	848	7	because	because	SCONJ
cblr-13004	848	8	it	it	PRON
cblr-13004	848	9	appears	appear	VERB
cblr-13004	848	10	that	that	SCONJ
cblr-13004	848	11	that	that	DET
cblr-13004	848	12	organization	organization	NOUN
cblr-13004	848	13	currently	currently	ADV
cblr-13004	848	14	sets	set	VERB
cblr-13004	848	15	the	the	DET
cblr-13004	848	16	standard	standard	NOUN
cblr-13004	848	17	for	for	ADP
cblr-13004	848	18	the	the	DET
cblr-13004	848	19	us	us	PROPN
cblr-13004	848	20	market.221	market.221	PROPN
cblr-13004	848	21	icma	icma	NOUN
cblr-13004	848	22	currently	currently	ADV
cblr-13004	848	23	recommends	recommend	VERB
cblr-13004	848	24	,	,	PUNCT
cblr-13004	848	25	but	but	CCONJ
cblr-13004	848	26	does	do	AUX
cblr-13004	848	27	not	not	PART
cblr-13004	848	28	require	require	VERB
cblr-13004	848	29	,	,	PUNCT
cblr-13004	848	30	attestation	attestation	NOUN
cblr-13004	848	31	or	or	CCONJ
cblr-13004	848	32	something	something	PRON
cblr-13004	848	33	similar.222	similar.222	PROPN
cblr-13004	848	34	icma	icma	NOUN
cblr-13004	848	35	also	also	ADV
cblr-13004	848	36	allows	allow	VERB
cblr-13004	848	37	companies	company	NOUN
cblr-13004	848	38	not	not	PART
cblr-13004	848	39	to	to	PART
cblr-13004	848	40	report	report	VERB
cblr-13004	848	41	at	at	ADP
cblr-13004	848	42	the	the	DET
cblr-13004	848	43	project	project	NOUN
cblr-13004	848	44	level	level	NOUN
cblr-13004	848	45	for	for	ADP
cblr-13004	848	46	competitive	competitive	ADJ
cblr-13004	848	47	or	or	CCONJ
cblr-13004	848	48	other	other	ADJ
cblr-13004	848	49	reasons.223	reasons.223	NOUN
cblr-13004	848	50	appendix	appendix	NOUN
cblr-13004	848	51	3	3	NUM
cblr-13004	848	52	,	,	PUNCT
cblr-13004	848	53	part	part	NOUN
cblr-13004	848	54	1	1	NUM
cblr-13004	848	55	,	,	PUNCT
cblr-13004	848	56	option	option	NOUN
cblr-13004	848	57	a	a	PRON
cblr-13004	848	58	provides	provide	VERB
cblr-13004	848	59	language	language	NOUN
cblr-13004	848	60	implementing	implement	VERB
cblr-13004	848	61	this	this	DET
cblr-13004	848	62	proposal	proposal	NOUN
cblr-13004	848	63	.	.	PUNCT
cblr-13004	849	1	the	the	DET
cblr-13004	849	2	premise	premise	NOUN
cblr-13004	849	3	is	be	AUX
cblr-13004	849	4	that	that	SCONJ
cblr-13004	849	5	investors	investor	NOUN
cblr-13004	849	6	should	should	AUX
cblr-13004	849	7	not	not	PART
cblr-13004	849	8	simply	simply	ADV
cblr-13004	849	9	have	have	VERB
cblr-13004	849	10	to	to	PART
cblr-13004	849	11	take	take	VERB
cblr-13004	849	12	a	a	DET
cblr-13004	849	13	company	company	NOUN
cblr-13004	849	14	’s	’s	PART
cblr-13004	849	15	word	word	NOUN
cblr-13004	849	16	for	for	ADP
cblr-13004	849	17	it	it	PRON
cblr-13004	849	18	that	that	SCONJ
cblr-13004	849	19	green	green	ADJ
cblr-13004	849	20	-	-	PUNCT
cblr-13004	849	21	bond	bond	NOUN
cblr-13004	849	22	proceeds	proceed	NOUN
cblr-13004	849	23	were	be	AUX
cblr-13004	849	24	allocated	allocate	VERB
cblr-13004	849	25	as	as	ADP
cblr-13004	849	26	represented	represent	VERB
cblr-13004	849	27	.	.	PUNCT
cblr-13004	850	1	use	use	NOUN
cblr-13004	850	2	of	of	ADP
cblr-13004	850	3	proceeds	proceed	NOUN
cblr-13004	850	4	for	for	ADP
cblr-13004	850	5	green	green	ADJ
cblr-13004	850	6	purposes	purpose	NOUN
cblr-13004	850	7	219	219	NUM
cblr-13004	850	8	see	see	VERB
cblr-13004	850	9	curtis	curtis	PROPN
cblr-13004	850	10	et	et	PROPN
cblr-13004	850	11	al	al	PROPN
cblr-13004	850	12	.	.	PROPN
cblr-13004	850	13	,	,	PUNCT
cblr-13004	850	14	supra	supra	PROPN
cblr-13004	850	15	note	note	PROPN
cblr-13004	850	16	10	10	NUM
cblr-13004	850	17	,	,	PUNCT
cblr-13004	850	18	at	at	ADP
cblr-13004	850	19	171	171	NUM
cblr-13004	850	20	(	(	PUNCT
cblr-13004	850	21	“	"	PUNCT
cblr-13004	850	22	[	[	X
cblr-13004	850	23	i]nvestors	i]nvestor	NOUN
cblr-13004	850	24	have	have	AUX
cblr-13004	850	25	asked	ask	VERB
cblr-13004	850	26	for	for	ADP
cblr-13004	850	27	increasing	increase	VERB
cblr-13004	850	28	transparency	transparency	NOUN
cblr-13004	850	29	and	and	CCONJ
cblr-13004	850	30	disclosure	disclosure	NOUN
cblr-13004	850	31	.	.	PUNCT
cblr-13004	850	32	”	"	PUNCT
cblr-13004	850	33	)	)	PUNCT
cblr-13004	850	34	.	.	PUNCT
cblr-13004	851	1	220	220	NUM
cblr-13004	851	2	see	see	VERB
cblr-13004	851	3	2023	2023	NUM
cblr-13004	851	4	impact	impact	NOUN
cblr-13004	851	5	reporting	reporting	NOUN
cblr-13004	851	6	framework	framework	NOUN
cblr-13004	851	7	,	,	PUNCT
cblr-13004	851	8	supra	supra	PROPN
cblr-13004	851	9	note	note	NOUN
cblr-13004	851	10	124	124	NUM
cblr-13004	851	11	.	.	PUNCT
cblr-13004	852	1	the	the	DET
cblr-13004	852	2	latest	late	ADJ
cblr-13004	852	3	version	version	NOUN
cblr-13004	852	4	of	of	ADP
cblr-13004	852	5	the	the	DET
cblr-13004	852	6	framework	framework	NOUN
cblr-13004	852	7	emerged	emerge	VERB
cblr-13004	852	8	in	in	ADP
cblr-13004	852	9	june	june	PROPN
cblr-13004	852	10	2023	2023	NUM
cblr-13004	852	11	.	.	PUNCT
cblr-13004	853	1	i	i	PRON
cblr-13004	853	2	d.	d.	PROPN
cblr-13004	853	3	221	221	NUM
cblr-13004	853	4	as	as	SCONJ
cblr-13004	853	5	noted	note	VERB
cblr-13004	853	6	,	,	PUNCT
cblr-13004	853	7	bloomberg	bloomberg	PROPN
cblr-13004	853	8	reports	report	VERB
cblr-13004	853	9	that	that	SCONJ
cblr-13004	853	10	almost	almost	ADV
cblr-13004	853	11	all	all	DET
cblr-13004	853	12	us	us	PROPN
cblr-13004	853	13	corporate	corporate	ADJ
cblr-13004	853	14	green	green	ADJ
cblr-13004	853	15	bonds	bond	NOUN
cblr-13004	853	16	claim	claim	VERB
cblr-13004	853	17	to	to	PART
cblr-13004	853	18	align	align	VERB
cblr-13004	853	19	with	with	ADP
cblr-13004	853	20	the	the	DET
cblr-13004	853	21	icma	icma	PROPN
cblr-13004	853	22	gbp	gbp	NOUN
cblr-13004	853	23	.	.	PUNCT
cblr-13004	854	1	see	see	VERB
cblr-13004	854	2	supra	supra	PROPN
cblr-13004	854	3	note	note	PROPN
cblr-13004	854	4	27	27	NUM
cblr-13004	854	5	and	and	CCONJ
cblr-13004	854	6	accompanying	accompany	VERB
cblr-13004	854	7	text	text	NOUN
cblr-13004	854	8	.	.	PUNCT
cblr-13004	855	1	222	222	NUM
cblr-13004	855	2	2021	2021	NUM
cblr-13004	855	3	green	green	ADJ
cblr-13004	855	4	bond	bond	NOUN
cblr-13004	855	5	principles	principle	NOUN
cblr-13004	855	6	,	,	PUNCT
cblr-13004	855	7	supra	supra	PROPN
cblr-13004	855	8	note	note	NOUN
cblr-13004	855	9	1	1	NUM
cblr-13004	855	10	,	,	PUNCT
cblr-13004	855	11	at	at	ADP
cblr-13004	855	12	7	7	NUM
cblr-13004	855	13	(	(	PUNCT
cblr-13004	855	14	“	"	PUNCT
cblr-13004	855	15	post	post	NOUN
cblr-13004	855	16	issuance	issuance	NOUN
cblr-13004	855	17	,	,	PUNCT
cblr-13004	855	18	it	it	PRON
cblr-13004	855	19	is	be	AUX
cblr-13004	855	20	recommended	recommend	VERB
cblr-13004	855	21	that	that	SCONJ
cblr-13004	855	22	an	an	DET
cblr-13004	855	23	issuer	issuer	NOUN
cblr-13004	855	24	’s	’s	PART
cblr-13004	855	25	management	management	NOUN
cblr-13004	855	26	of	of	ADP
cblr-13004	855	27	proceeds	proceed	NOUN
cblr-13004	855	28	be	be	AUX
cblr-13004	855	29	supplemented	supplement	VERB
cblr-13004	855	30	by	by	ADP
cblr-13004	855	31	the	the	DET
cblr-13004	855	32	use	use	NOUN
cblr-13004	855	33	of	of	ADP
cblr-13004	855	34	an	an	DET
cblr-13004	855	35	external	external	ADJ
cblr-13004	855	36	auditor	auditor	NOUN
cblr-13004	855	37	,	,	PUNCT
cblr-13004	855	38	or	or	CCONJ
cblr-13004	855	39	other	other	ADJ
cblr-13004	855	40	third	third	ADJ
cblr-13004	855	41	party	party	NOUN
cblr-13004	855	42	,	,	PUNCT
cblr-13004	855	43	to	to	PART
cblr-13004	855	44	verify	verify	VERB
cblr-13004	855	45	the	the	DET
cblr-13004	855	46	internal	internal	ADJ
cblr-13004	855	47	tracking	tracking	NOUN
cblr-13004	855	48	and	and	CCONJ
cblr-13004	855	49	the	the	DET
cblr-13004	855	50	allocation	allocation	NOUN
cblr-13004	855	51	of	of	ADP
cblr-13004	855	52	funds	fund	NOUN
cblr-13004	855	53	from	from	ADP
cblr-13004	855	54	the	the	DET
cblr-13004	855	55	green	green	ADJ
cblr-13004	855	56	bond	bond	NOUN
cblr-13004	855	57	proceeds	proceed	NOUN
cblr-13004	855	58	to	to	ADP
cblr-13004	855	59	eligible	eligible	ADJ
cblr-13004	855	60	green	green	ADJ
cblr-13004	855	61	projects	project	NOUN
cblr-13004	855	62	.	.	PUNCT
cblr-13004	855	63	”	"	PUNCT
cblr-13004	855	64	)	)	PUNCT
cblr-13004	855	65	.	.	PUNCT
cblr-13004	856	1	223	223	NUM
cblr-13004	857	1	i	i	PRON
cblr-13004	857	2	d.	d.	PROPN
cblr-13004	857	3	at	at	ADP
cblr-13004	857	4	6	6	NUM
cblr-13004	857	5	(	(	PUNCT
cblr-13004	857	6	“	"	PUNCT
cblr-13004	857	7	the	the	DET
cblr-13004	857	8	annual	annual	ADJ
cblr-13004	857	9	report	report	NOUN
cblr-13004	857	10	should	should	AUX
cblr-13004	857	11	include	include	VERB
cblr-13004	857	12	a	a	DET
cblr-13004	857	13	list	list	NOUN
cblr-13004	857	14	of	of	ADP
cblr-13004	857	15	the	the	DET
cblr-13004	857	16	projects	project	NOUN
cblr-13004	857	17	to	to	PART
cblr-13004	857	18	which	which	PRON
cblr-13004	857	19	green	green	ADJ
cblr-13004	857	20	bond	bond	NOUN
cblr-13004	857	21	proceeds	proceed	NOUN
cblr-13004	857	22	have	have	AUX
cblr-13004	857	23	been	be	AUX
cblr-13004	857	24	allocated	allocate	VERB
cblr-13004	857	25	,	,	PUNCT
cblr-13004	857	26	as	as	ADV
cblr-13004	857	27	well	well	ADV
cblr-13004	857	28	as	as	ADP
cblr-13004	857	29	a	a	DET
cblr-13004	857	30	brief	brief	ADJ
cblr-13004	857	31	description	description	NOUN
cblr-13004	857	32	of	of	ADP
cblr-13004	857	33	the	the	DET
cblr-13004	857	34	projects	project	NOUN
cblr-13004	857	35	,	,	PUNCT
cblr-13004	857	36	the	the	DET
cblr-13004	857	37	amounts	amount	NOUN
cblr-13004	857	38	allocated	allocate	VERB
cblr-13004	857	39	,	,	PUNCT
cblr-13004	857	40	and	and	CCONJ
cblr-13004	857	41	their	their	PRON
cblr-13004	857	42	expected	expect	VERB
cblr-13004	857	43	impact	impact	NOUN
cblr-13004	857	44	.	.	PUNCT
cblr-13004	858	1	where	where	SCONJ
cblr-13004	858	2	confidentiality	confidentiality	NOUN
cblr-13004	858	3	agreements	agreement	NOUN
cblr-13004	858	4	,	,	PUNCT
cblr-13004	858	5	competitive	competitive	ADJ
cblr-13004	858	6	considerations	consideration	NOUN
cblr-13004	858	7	,	,	PUNCT
cblr-13004	858	8	or	or	CCONJ
cblr-13004	858	9	a	a	DET
cblr-13004	858	10	large	large	ADJ
cblr-13004	858	11	number	number	NOUN
cblr-13004	858	12	of	of	ADP
cblr-13004	858	13	underlying	underlie	VERB
cblr-13004	858	14	projects	project	NOUN
cblr-13004	858	15	limit	limit	VERB
cblr-13004	858	16	the	the	DET
cblr-13004	858	17	amount	amount	NOUN
cblr-13004	858	18	of	of	ADP
cblr-13004	858	19	detail	detail	NOUN
cblr-13004	858	20	that	that	PRON
cblr-13004	858	21	can	can	AUX
cblr-13004	858	22	be	be	AUX
cblr-13004	858	23	made	make	VERB
cblr-13004	858	24	available	available	ADJ
cblr-13004	858	25	,	,	PUNCT
cblr-13004	858	26	the	the	DET
cblr-13004	858	27	gbp	gbp	NOUN
cblr-13004	858	28	recommend	recommend	VERB
cblr-13004	858	29	that	that	SCONJ
cblr-13004	858	30	information	information	NOUN
cblr-13004	858	31	is	be	AUX
cblr-13004	858	32	presented	present	VERB
cblr-13004	858	33	in	in	ADP
cblr-13004	858	34	generic	generic	ADJ
cblr-13004	858	35	terms	term	NOUN
cblr-13004	858	36	or	or	CCONJ
cblr-13004	858	37	on	on	ADP
cblr-13004	858	38	an	an	DET
cblr-13004	858	39	aggregated	aggregated	ADJ
cblr-13004	858	40	portfolio	portfolio	NOUN
cblr-13004	858	41	basis	basis	NOUN
cblr-13004	858	42	(	(	PUNCT
cblr-13004	858	43	e.g.	e.g.	ADV
cblr-13004	858	44	,	,	PUNCT
cblr-13004	858	45	percentage	percentage	NOUN
cblr-13004	858	46	allocated	allocate	VERB
cblr-13004	858	47	to	to	ADP
cblr-13004	858	48	certain	certain	ADJ
cblr-13004	858	49	project	project	NOUN
cblr-13004	858	50	categories	category	NOUN
cblr-13004	858	51	)	)	PUNCT
cblr-13004	858	52	.	.	PUNCT
cblr-13004	858	53	”	"	PUNCT
cblr-13004	858	54	)	)	PUNCT
cblr-13004	858	55	.	.	PUNCT
cblr-13004	859	1	no	no	INTJ
cblr-13004	859	2	.	.	NOUN
cblr-13004	859	3	1	1	NUM
cblr-13004	859	4	]	]	X
cblr-13004	859	5	green	green	ADJ
cblr-13004	859	6	bond	bond	NOUN
cblr-13004	859	7	reporting	report	VERB
cblr-13004	859	8	267	267	NUM
cblr-13004	859	9	is	be	AUX
cblr-13004	859	10	the	the	DET
cblr-13004	859	11	essence	essence	NOUN
cblr-13004	859	12	of	of	ADP
cblr-13004	859	13	a	a	DET
cblr-13004	859	14	green	green	ADJ
cblr-13004	859	15	bond,224	bond,224	NOUN
cblr-13004	859	16	and	and	CCONJ
cblr-13004	859	17	to	to	ADP
cblr-13004	859	18	the	the	DET
cblr-13004	859	19	extent	extent	NOUN
cblr-13004	859	20	that	that	SCONJ
cblr-13004	859	21	the	the	DET
cblr-13004	859	22	green	green	ADJ
cblr-13004	859	23	-	-	PUNCT
cblr-13004	859	24	bond	bond	NOUN
cblr-13004	859	25	market	market	NOUN
cblr-13004	859	26	has	have	AUX
cblr-13004	859	27	a	a	DET
cblr-13004	859	28	reason	reason	NOUN
cblr-13004	859	29	for	for	ADP
cblr-13004	859	30	existing	exist	VERB
cblr-13004	859	31	,	,	PUNCT
cblr-13004	859	32	this	this	DET
cblr-13004	859	33	disclosure	disclosure	NOUN
cblr-13004	859	34	would	would	AUX
cblr-13004	859	35	appear	appear	VERB
cblr-13004	859	36	highly	highly	ADV
cblr-13004	859	37	material	material	ADJ
cblr-13004	859	38	.	.	PUNCT
cblr-13004	860	1	financial	financial	ADJ
cblr-13004	860	2	investors	investor	NOUN
cblr-13004	860	3	do	do	AUX
cblr-13004	860	4	not	not	PART
cblr-13004	860	5	simply	simply	ADV
cblr-13004	860	6	take	take	VERB
cblr-13004	860	7	at	at	ADP
cblr-13004	860	8	face	face	NOUN
cblr-13004	860	9	value	value	NOUN
cblr-13004	860	10	a	a	DET
cblr-13004	860	11	public	public	ADJ
cblr-13004	860	12	company	company	NOUN
cblr-13004	860	13	’s	’s	PART
cblr-13004	860	14	representation	representation	NOUN
cblr-13004	860	15	that	that	SCONJ
cblr-13004	860	16	it	it	PRON
cblr-13004	860	17	made	make	VERB
cblr-13004	860	18	a	a	DET
cblr-13004	860	19	particular	particular	ADJ
cblr-13004	860	20	level	level	NOUN
cblr-13004	860	21	of	of	ADP
cblr-13004	860	22	profit	profit	NOUN
cblr-13004	860	23	;	;	PUNCT
cblr-13004	860	24	the	the	DET
cblr-13004	860	25	company	company	NOUN
cblr-13004	860	26	’s	’s	PART
cblr-13004	860	27	financial	financial	ADJ
cblr-13004	860	28	statements	statement	NOUN
cblr-13004	860	29	are	be	AUX
cblr-13004	860	30	audited.225	audited.225	NUM
cblr-13004	860	31	green	green	ADJ
cblr-13004	860	32	investors	investor	NOUN
cblr-13004	860	33	deserve	deserve	VERB
cblr-13004	860	34	a	a	DET
cblr-13004	860	35	like	like	ADJ
cblr-13004	860	36	level	level	NOUN
cblr-13004	860	37	of	of	ADP
cblr-13004	860	38	assurance	assurance	NOUN
cblr-13004	860	39	.	.	PUNCT
cblr-13004	861	1	the	the	DET
cblr-13004	861	2	research	research	NOUN
cblr-13004	861	3	presented	present	VERB
cblr-13004	861	4	here	here	ADV
cblr-13004	861	5	reveals	reveal	VERB
cblr-13004	861	6	that	that	SCONJ
cblr-13004	861	7	the	the	DET
cblr-13004	861	8	market	market	NOUN
cblr-13004	861	9	falls	fall	VERB
cblr-13004	861	10	significantly	significantly	ADV
cblr-13004	861	11	short	short	ADV
cblr-13004	861	12	of	of	ADP
cblr-13004	861	13	the	the	DET
cblr-13004	861	14	ideal	ideal	NOUN
cblr-13004	861	15	.	.	PUNCT
cblr-13004	862	1	only	only	ADV
cblr-13004	862	2	67	67	NUM
cblr-13004	862	3	%	%	NOUN
cblr-13004	862	4	of	of	ADP
cblr-13004	862	5	us	we	PRON
cblr-13004	862	6	corporate	corporate	ADJ
cblr-13004	862	7	green	green	ADJ
cblr-13004	862	8	bonds	bond	NOUN
cblr-13004	862	9	in	in	ADP
cblr-13004	862	10	the	the	DET
cblr-13004	862	11	study	study	NOUN
cblr-13004	862	12	period	period	NOUN
cblr-13004	862	13	(	(	PUNCT
cblr-13004	862	14	73	73	NUM
cblr-13004	862	15	%	%	NOUN
cblr-13004	862	16	of	of	ADP
cblr-13004	862	17	bonds	bond	NOUN
cblr-13004	862	18	with	with	ADP
cblr-13004	862	19	reporting	reporting	NOUN
cblr-13004	862	20	)	)	PUNCT
cblr-13004	862	21	have	have	VERB
cblr-13004	862	22	third	third	ADJ
cblr-13004	862	23	-	-	PUNCT
cblr-13004	862	24	party	party	NOUN
cblr-13004	862	25	attestation	attestation	NOUN
cblr-13004	862	26	of	of	ADP
cblr-13004	862	27	their	their	PRON
cblr-13004	862	28	allocation	allocation	NOUN
cblr-13004	862	29	reporting.226	reporting.226	NOUN
cblr-13004	862	30	and	and	CCONJ
cblr-13004	862	31	9	9	NUM
cblr-13004	862	32	%	%	NOUN
cblr-13004	862	33	of	of	ADP
cblr-13004	862	34	bonds	bond	NOUN
cblr-13004	862	35	that	that	PRON
cblr-13004	862	36	report	report	VERB
cblr-13004	862	37	on	on	ADP
cblr-13004	862	38	allocation	allocation	NOUN
cblr-13004	862	39	have	have	VERB
cblr-13004	862	40	neither	neither	CCONJ
cblr-13004	862	41	project	project	NOUN
cblr-13004	862	42	-	-	PUNCT
cblr-13004	862	43	level	level	NOUN
cblr-13004	862	44	reporting	reporting	NOUN
cblr-13004	862	45	nor	nor	CCONJ
cblr-13004	862	46	attestation.227	attestation.227	SCONJ
cblr-13004	862	47	when	when	SCONJ
cblr-13004	862	48	bonds	bond	NOUN
cblr-13004	862	49	for	for	ADP
cblr-13004	862	50	which	which	PRON
cblr-13004	862	51	reporting	reporting	NOUN
cblr-13004	862	52	could	could	AUX
cblr-13004	862	53	not	not	PART
cblr-13004	862	54	be	be	AUX
cblr-13004	862	55	located	locate	VERB
cblr-13004	862	56	at	at	ADP
cblr-13004	862	57	all	all	ADV
cblr-13004	862	58	are	be	AUX
cblr-13004	862	59	included	include	VERB
cblr-13004	862	60	,	,	PUNCT
cblr-13004	862	61	the	the	DET
cblr-13004	862	62	figure	figure	NOUN
cblr-13004	862	63	rises	rise	VERB
cblr-13004	862	64	to	to	ADP
cblr-13004	862	65	17%.228	17%.228	NUM
cblr-13004	862	66	it	it	PRON
cblr-13004	862	67	might	might	AUX
cblr-13004	862	68	be	be	AUX
cblr-13004	862	69	argued	argue	VERB
cblr-13004	862	70	that	that	SCONJ
cblr-13004	862	71	an	an	DET
cblr-13004	862	72	attestation	attestation	NOUN
cblr-13004	862	73	requirement	requirement	NOUN
cblr-13004	862	74	risks	risk	NOUN
cblr-13004	862	75	importing	import	VERB
cblr-13004	862	76	the	the	DET
cblr-13004	862	77	pathologies	pathology	NOUN
cblr-13004	862	78	of	of	ADP
cblr-13004	862	79	the	the	DET
cblr-13004	862	80	credit	credit	NOUN
cblr-13004	862	81	-	-	PUNCT
cblr-13004	862	82	rating	rating	NOUN
cblr-13004	862	83	-	-	PUNCT
cblr-13004	862	84	agency	agency	NOUN
cblr-13004	862	85	market	market	NOUN
cblr-13004	862	86	into	into	ADP
cblr-13004	862	87	the	the	DET
cblr-13004	862	88	green	green	ADJ
cblr-13004	862	89	-	-	PUNCT
cblr-13004	862	90	bond	bond	NOUN
cblr-13004	862	91	sphere	sphere	NOUN
cblr-13004	862	92	by	by	ADP
cblr-13004	862	93	creating	create	VERB
cblr-13004	862	94	a	a	DET
cblr-13004	862	95	regulatory	regulatory	ADJ
cblr-13004	862	96	license.229	license.229	NOUN
cblr-13004	862	97	224	224	NUM
cblr-13004	862	98	see	see	VERB
cblr-13004	862	99	i	i	PRON
cblr-13004	862	100	d.	d.	PROPN
cblr-13004	862	101	at	at	ADP
cblr-13004	862	102	4	4	NUM
cblr-13004	862	103	(	(	PUNCT
cblr-13004	862	104	“	"	PUNCT
cblr-13004	862	105	1	1	NUM
cblr-13004	862	106	.	.	X
cblr-13004	862	107	use	use	NOUN
cblr-13004	862	108	of	of	ADP
cblr-13004	862	109	proceeds	proceed	NOUN
cblr-13004	862	110	.	.	PUNCT
cblr-13004	863	1	the	the	DET
cblr-13004	863	2	cornerstone	cornerstone	NOUN
cblr-13004	863	3	of	of	ADP
cblr-13004	863	4	a	a	DET
cblr-13004	863	5	green	green	ADJ
cblr-13004	863	6	bond	bond	NOUN
cblr-13004	863	7	is	be	AUX
cblr-13004	863	8	the	the	DET
cblr-13004	863	9	utilization	utilization	NOUN
cblr-13004	863	10	of	of	ADP
cblr-13004	863	11	the	the	DET
cblr-13004	863	12	proceeds	proceed	NOUN
cblr-13004	863	13	of	of	ADP
cblr-13004	863	14	the	the	DET
cblr-13004	863	15	bond	bond	NOUN
cblr-13004	863	16	for	for	ADP
cblr-13004	863	17	eligible	eligible	ADJ
cblr-13004	863	18	green	green	ADJ
cblr-13004	863	19	projects	project	NOUN
cblr-13004	863	20	.	.	PUNCT
cblr-13004	863	21	”	"	PUNCT
cblr-13004	863	22	)	)	PUNCT
cblr-13004	863	23	.	.	PUNCT
cblr-13004	864	1	“	"	PUNCT
cblr-13004	864	2	use	use	NOUN
cblr-13004	864	3	of	of	ADP
cblr-13004	864	4	proceeds	proceed	NOUN
cblr-13004	864	5	”	"	PUNCT
cblr-13004	864	6	is	be	AUX
cblr-13004	864	7	the	the	DET
cblr-13004	864	8	first	first	ADJ
cblr-13004	864	9	of	of	ADP
cblr-13004	864	10	the	the	DET
cblr-13004	864	11	four	four	NUM
cblr-13004	864	12	“	"	PUNCT
cblr-13004	864	13	core	core	ADJ
cblr-13004	864	14	components	component	NOUN
cblr-13004	864	15	”	"	PUNCT
cblr-13004	864	16	of	of	ADP
cblr-13004	864	17	the	the	DET
cblr-13004	864	18	gbp	gbp	NOUN
cblr-13004	864	19	.	.	PUNCT
cblr-13004	865	1	the	the	DET
cblr-13004	865	2	other	other	ADJ
cblr-13004	865	3	three	three	NUM
cblr-13004	865	4	components	component	NOUN
cblr-13004	865	5	,	,	PUNCT
cblr-13004	865	6	process	process	NOUN
cblr-13004	865	7	for	for	ADP
cblr-13004	865	8	project	project	NOUN
cblr-13004	865	9	selection	selection	NOUN
cblr-13004	865	10	,	,	PUNCT
cblr-13004	865	11	management	management	NOUN
cblr-13004	865	12	of	of	ADP
cblr-13004	865	13	proceeds	proceed	NOUN
cblr-13004	865	14	,	,	PUNCT
cblr-13004	865	15	and	and	CCONJ
cblr-13004	865	16	reporting	report	VERB
cblr-13004	865	17	,	,	PUNCT
cblr-13004	865	18	all	all	PRON
cblr-13004	865	19	relate	relate	VERB
cblr-13004	865	20	to	to	ADP
cblr-13004	865	21	making	make	VERB
cblr-13004	865	22	sure	sure	ADJ
cblr-13004	865	23	the	the	DET
cblr-13004	865	24	first	first	ADJ
cblr-13004	865	25	component	component	NOUN
cblr-13004	865	26	is	be	AUX
cblr-13004	865	27	carried	carry	VERB
cblr-13004	865	28	out	out	ADP
cblr-13004	865	29	.	.	PUNCT
cblr-13004	866	1	i	i	PRON
cblr-13004	866	2	d.	d.	PROPN
cblr-13004	866	3	at	at	ADP
cblr-13004	866	4	4–6	4–6	PROPN
cblr-13004	866	5	.	.	PROPN
cblr-13004	867	1	225	225	NUM
cblr-13004	867	2	see	see	VERB
cblr-13004	867	3	what	what	PRON
cblr-13004	867	4	is	be	AUX
cblr-13004	867	5	a	a	DET
cblr-13004	867	6	private	private	ADJ
cblr-13004	867	7	company	company	NOUN
cblr-13004	867	8	audit	audit	NOUN
cblr-13004	867	9	?	?	PUNCT
cblr-13004	867	10	,	,	PUNCT
cblr-13004	867	11	am	be	AUX
cblr-13004	867	12	.	.	PUNCT
cblr-13004	867	13	inst	inst	PROPN
cblr-13004	867	14	.	.	PROPN
cblr-13004	867	15	of	of	ADP
cblr-13004	867	16	certified	certify	VERB
cblr-13004	867	17	public	public	ADJ
cblr-13004	867	18	accountants	accountant	NOUN
cblr-13004	867	19	(	(	PUNCT
cblr-13004	867	20	sept	sept	PROPN
cblr-13004	867	21	.	.	PROPN
cblr-13004	867	22	30	30	NUM
cblr-13004	867	23	,	,	PUNCT
cblr-13004	867	24	2023	2023	NUM
cblr-13004	867	25	)	)	PUNCT
cblr-13004	867	26	,	,	PUNCT
cblr-13004	867	27	https://www.aicpa-cima.com/news/article/what-is-a-private-company-audit	https://www.aicpa-cima.com/news/article/what-is-a-private-company-audit	X
cblr-13004	868	1	[	[	X
cblr-13004	868	2	https://perma.cc/n2fj-4lw8	https://perma.cc/n2fj-4lw8	X
cblr-13004	868	3	]	]	X
cblr-13004	868	4	(	(	PUNCT
cblr-13004	868	5	“	"	PUNCT
cblr-13004	868	6	by	by	ADP
cblr-13004	868	7	law	law	NOUN
cblr-13004	868	8	,	,	PUNCT
cblr-13004	868	9	the	the	DET
cblr-13004	868	10	annual	annual	ADJ
cblr-13004	868	11	financial	financial	ADJ
cblr-13004	868	12	statements	statement	NOUN
cblr-13004	868	13	of	of	ADP
cblr-13004	868	14	public	public	ADJ
cblr-13004	868	15	companies	company	NOUN
cblr-13004	868	16	must	must	AUX
cblr-13004	868	17	be	be	AUX
cblr-13004	868	18	audited	audit	VERB
cblr-13004	868	19	each	each	DET
cblr-13004	868	20	year	year	NOUN
cblr-13004	868	21	by	by	ADP
cblr-13004	868	22	independent	independent	ADJ
cblr-13004	868	23	auditors	auditor	NOUN
cblr-13004	868	24	.	.	PUNCT
cblr-13004	868	25	”	"	PUNCT
cblr-13004	868	26	)	)	PUNCT
cblr-13004	868	27	.	.	PUNCT
cblr-13004	869	1	226	226	NUM
cblr-13004	869	2	see	see	VERB
cblr-13004	869	3	supra	supra	PROPN
cblr-13004	869	4	notes	note	VERB
cblr-13004	869	5	171–72	171–72	NOUN
cblr-13004	869	6	and	and	CCONJ
cblr-13004	869	7	accompanying	accompany	VERB
cblr-13004	869	8	text	text	NOUN
cblr-13004	869	9	.	.	PUNCT
cblr-13004	870	1	227	227	NUM
cblr-13004	870	2	see	see	VERB
cblr-13004	870	3	discussion	discussion	NOUN
cblr-13004	870	4	supra	supra	PROPN
cblr-13004	870	5	section	section	PROPN
cblr-13004	870	6	iv.a.3	iv.a.3	ADJ
cblr-13004	870	7	.	.	PUNCT
cblr-13004	871	1	228	228	NUM
cblr-13004	872	1	the	the	DET
cblr-13004	872	2	author	author	NOUN
cblr-13004	872	3	located	locate	VERB
cblr-13004	872	4	no	no	DET
cblr-13004	872	5	reporting	reporting	NOUN
cblr-13004	872	6	for	for	ADP
cblr-13004	872	7	14	14	NUM
cblr-13004	872	8	of	of	ADP
cblr-13004	872	9	the	the	DET
cblr-13004	872	10	155	155	NUM
cblr-13004	872	11	bonds	bond	NOUN
cblr-13004	872	12	in	in	ADP
cblr-13004	872	13	the	the	DET
cblr-13004	872	14	dataset	dataset	NOUN
cblr-13004	872	15	and	and	CCONJ
cblr-13004	872	16	found	find	VERB
cblr-13004	872	17	allocation	allocation	NOUN
cblr-13004	872	18	reporting	reporting	NOUN
cblr-13004	872	19	,	,	PUNCT
cblr-13004	872	20	but	but	CCONJ
cblr-13004	872	21	no	no	DET
cblr-13004	872	22	attestation	attestation	NOUN
cblr-13004	872	23	or	or	CCONJ
cblr-13004	872	24	project	project	NOUN
cblr-13004	872	25	-	-	PUNCT
cblr-13004	872	26	level	level	NOUN
cblr-13004	872	27	reporting	reporting	NOUN
cblr-13004	872	28	for	for	ADP
cblr-13004	872	29	13	13	NUM
cblr-13004	872	30	more	more	ADJ
cblr-13004	872	31	bonds	bond	NOUN
cblr-13004	872	32	.	.	PUNCT
cblr-13004	873	1	see	see	VERB
cblr-13004	873	2	discussion	discussion	NOUN
cblr-13004	873	3	supra	supra	PROPN
cblr-13004	873	4	section	section	PROPN
cblr-13004	873	5	iv.a.2	iv.a.2	PROPN
cblr-13004	873	6	.	.	PUNCT
cblr-13004	874	1	together	together	ADV
cblr-13004	874	2	,	,	PUNCT
cblr-13004	874	3	27	27	NUM
cblr-13004	874	4	bonds	bond	NOUN
cblr-13004	874	5	out	out	ADP
cblr-13004	874	6	of	of	ADP
cblr-13004	874	7	the	the	DET
cblr-13004	874	8	155	155	NUM
cblr-13004	874	9	in	in	ADP
cblr-13004	874	10	the	the	DET
cblr-13004	874	11	dataset	dataset	NOUN
cblr-13004	874	12	(	(	PUNCT
cblr-13004	874	13	17	17	NUM
cblr-13004	874	14	%	%	NOUN
cblr-13004	874	15	)	)	PUNCT
cblr-13004	874	16	have	have	VERB
cblr-13004	874	17	no	no	DET
cblr-13004	874	18	reporting	reporting	NOUN
cblr-13004	874	19	,	,	PUNCT
cblr-13004	874	20	or	or	CCONJ
cblr-13004	874	21	reporting	report	VERB
cblr-13004	874	22	without	without	ADP
cblr-13004	874	23	attestation	attestation	NOUN
cblr-13004	874	24	or	or	CCONJ
cblr-13004	874	25	project	project	NOUN
cblr-13004	874	26	-	-	PUNCT
cblr-13004	874	27	level	level	NOUN
cblr-13004	874	28	reporting	reporting	NOUN
cblr-13004	874	29	.	.	PUNCT
cblr-13004	875	1	see	see	VERB
cblr-13004	875	2	i	i	PRON
cblr-13004	875	3	d.	d.	PROPN
cblr-13004	875	4	229	229	NUM
cblr-13004	875	5	cf	cf	NOUN
cblr-13004	875	6	.	.	PUNCT
cblr-13004	876	1	rose	rise	VERB
cblr-13004	876	2	,	,	PUNCT
cblr-13004	876	3	verification	verification	NOUN
cblr-13004	876	4	,	,	PUNCT
cblr-13004	876	5	supra	supra	PROPN
cblr-13004	876	6	note	note	NOUN
cblr-13004	876	7	9	9	NUM
cblr-13004	876	8	,	,	PUNCT
cblr-13004	876	9	at	at	ADP
cblr-13004	876	10	1081	1081	NUM
cblr-13004	876	11	(	(	PUNCT
cblr-13004	876	12	recommending	recommend	VERB
cblr-13004	876	13	that	that	SCONJ
cblr-13004	876	14	sustainability	sustainability	NOUN
cblr-13004	876	15	verification	verification	NOUN
cblr-13004	876	16	market	market	NOUN
cblr-13004	876	17	be	be	AUX
cblr-13004	876	18	“	"	PUNCT
cblr-13004	876	19	lightly	lightly	ADV
cblr-13004	876	20	regulated	regulate	VERB
cblr-13004	876	21	to	to	PART
cblr-13004	876	22	avoid	avoid	VERB
cblr-13004	876	23	the	the	DET
cblr-13004	876	24	creation	creation	NOUN
cblr-13004	876	25	268	268	NUM
cblr-13004	876	26	columbia	columbia	PROPN
cblr-13004	876	27	business	business	NOUN
cblr-13004	876	28	law	law	PROPN
cblr-13004	876	29	review	review	NOUN
cblr-13004	876	30	[	[	X
cblr-13004	876	31	vol	vol	NOUN
cblr-13004	876	32	.	.	PUNCT
cblr-13004	876	33	2024	2024	NUM
cblr-13004	876	34	however	however	ADV
cblr-13004	876	35	,	,	PUNCT
cblr-13004	876	36	such	such	DET
cblr-13004	876	37	a	a	DET
cblr-13004	876	38	fear	fear	NOUN
cblr-13004	876	39	might	might	AUX
cblr-13004	876	40	be	be	AUX
cblr-13004	876	41	overstated	overstate	VERB
cblr-13004	876	42	.	.	PUNCT
cblr-13004	877	1	the	the	DET
cblr-13004	877	2	us	us	PROPN
cblr-13004	877	3	market	market	NOUN
cblr-13004	877	4	for	for	ADP
cblr-13004	877	5	green	green	ADJ
cblr-13004	877	6	-	-	PUNCT
cblr-13004	877	7	bond	bond	NOUN
cblr-13004	877	8	post	post	ADJ
cblr-13004	877	9	-	-	ADJ
cblr-13004	877	10	issuance	issuance	ADJ
cblr-13004	877	11	attestation	attestation	NOUN
cblr-13004	877	12	is	be	AUX
cblr-13004	877	13	overwhelmingly	overwhelmingly	ADV
cblr-13004	877	14	dominated	dominate	VERB
cblr-13004	877	15	by	by	ADP
cblr-13004	877	16	big	big	ADJ
cblr-13004	877	17	four	four	NUM
cblr-13004	877	18	accounting	accounting	NOUN
cblr-13004	877	19	firms,230	firms,230	PRON
cblr-13004	877	20	which	which	PRON
cblr-13004	877	21	arguably	arguably	ADV
cblr-13004	877	22	already	already	ADV
cblr-13004	877	23	operate	operate	VERB
cblr-13004	877	24	under	under	ADP
cblr-13004	877	25	regulatory	regulatory	ADJ
cblr-13004	877	26	licenses	license	NOUN
cblr-13004	877	27	after	after	ADP
cblr-13004	877	28	the	the	DET
cblr-13004	877	29	sarbanesoxley	sarbanesoxley	PROPN
cblr-13004	877	30	act	act	NOUN
cblr-13004	877	31	of	of	ADP
cblr-13004	877	32	2002	2002	NUM
cblr-13004	877	33	(	(	PUNCT
cblr-13004	877	34	“	"	PUNCT
cblr-13004	877	35	sox”).231	sox”).231	VERB
cblr-13004	877	36	even	even	ADV
cblr-13004	877	37	if	if	SCONJ
cblr-13004	877	38	icma	icma	NOUN
cblr-13004	877	39	were	be	AUX
cblr-13004	877	40	to	to	PART
cblr-13004	877	41	require	require	VERB
cblr-13004	877	42	that	that	DET
cblr-13004	877	43	attestation	attestation	NOUN
cblr-13004	877	44	be	be	AUX
cblr-13004	877	45	performed	perform	VERB
cblr-13004	877	46	by	by	ADP
cblr-13004	877	47	a	a	DET
cblr-13004	877	48	firm	firm	NOUN
cblr-13004	877	49	licensed	license	VERB
cblr-13004	877	50	under	under	ADP
cblr-13004	877	51	the	the	DET
cblr-13004	877	52	sox	sox	PROPN
cblr-13004	877	53	regime	regime	NOUN
cblr-13004	877	54	,	,	PUNCT
cblr-13004	877	55	there	there	PRON
cblr-13004	877	56	would	would	AUX
cblr-13004	877	57	be	be	AUX
cblr-13004	877	58	no	no	DET
cblr-13004	877	59	material	material	NOUN
cblr-13004	877	60	increase	increase	NOUN
cblr-13004	877	61	on	on	ADP
cblr-13004	877	62	the	the	DET
cblr-13004	877	63	degree	degree	NOUN
cblr-13004	877	64	to	to	PART
cblr-13004	877	65	which	which	PRON
cblr-13004	877	66	that	that	DET
cblr-13004	877	67	market	market	NOUN
cblr-13004	877	68	is	be	AUX
cblr-13004	877	69	affected	affect	VERB
cblr-13004	877	70	by	by	ADP
cblr-13004	877	71	regulatory	regulatory	ADJ
cblr-13004	877	72	-	-	PUNCT
cblr-13004	877	73	license	license	NOUN
cblr-13004	877	74	issues	issue	NOUN
cblr-13004	877	75	.	.	PUNCT
cblr-13004	878	1	the	the	DET
cblr-13004	878	2	regulated	regulated	ADJ
cblr-13004	878	3	us	we	PRON
cblr-13004	878	4	audit	audit	NOUN
cblr-13004	878	5	industry	industry	NOUN
cblr-13004	878	6	audits	audits	NOUN
cblr-13004	878	7	thousands	thousand	NOUN
cblr-13004	878	8	of	of	ADP
cblr-13004	878	9	us	we	PRON
cblr-13004	878	10	public	public	ADJ
cblr-13004	878	11	companies	company	NOUN
cblr-13004	878	12	each	each	DET
cblr-13004	878	13	year,232	year,232	PROPN
cblr-13004	878	14	and	and	CCONJ
cblr-13004	878	15	performing	perform	VERB
cblr-13004	878	16	limited	limited	ADJ
cblr-13004	878	17	,	,	PUNCT
cblr-13004	878	18	straightforward	straightforward	ADJ
cblr-13004	878	19	attestation	attestation	NOUN
cblr-13004	878	20	engagements	engagement	NOUN
cblr-13004	878	21	on	on	ADP
cblr-13004	878	22	around	around	ADP
cblr-13004	878	23	50	50	NUM
cblr-13004	878	24	green	green	ADJ
cblr-13004	878	25	bonds	bond	NOUN
cblr-13004	878	26	per	per	ADP
cblr-13004	878	27	year	year	NOUN
cblr-13004	878	28	is	be	AUX
cblr-13004	878	29	simply	simply	ADV
cblr-13004	878	30	immaterial	immaterial	ADJ
cblr-13004	878	31	.	.	PUNCT
cblr-13004	879	1	given	give	VERB
cblr-13004	879	2	the	the	DET
cblr-13004	879	3	vast	vast	ADJ
cblr-13004	879	4	disparity	disparity	NOUN
cblr-13004	879	5	between	between	ADP
cblr-13004	879	6	audit	audit	NOUN
cblr-13004	879	7	and	and	CCONJ
cblr-13004	879	8	green	green	ADJ
cblr-13004	879	9	-	-	PUNCT
cblr-13004	879	10	bond	bond	NOUN
cblr-13004	879	11	markets	market	NOUN
cblr-13004	879	12	,	,	PUNCT
cblr-13004	879	13	the	the	DET
cblr-13004	879	14	point	point	NOUN
cblr-13004	879	15	stands	stand	VERB
cblr-13004	879	16	even	even	ADV
cblr-13004	879	17	if	if	SCONJ
cblr-13004	879	18	the	the	DET
cblr-13004	879	19	green	green	ADJ
cblr-13004	879	20	-	-	PUNCT
cblr-13004	879	21	bond	bond	NOUN
cblr-13004	879	22	market	market	NOUN
cblr-13004	879	23	grows	grow	VERB
cblr-13004	879	24	dramatically	dramatically	ADV
cblr-13004	879	25	in	in	ADP
cblr-13004	879	26	the	the	DET
cblr-13004	879	27	future	future	NOUN
cblr-13004	879	28	.	.	PUNCT
cblr-13004	880	1	rating	rating	NOUN
cblr-13004	880	2	agencies	agency	NOUN
cblr-13004	880	3	were	be	AUX
cblr-13004	880	4	mightily	mightily	ADV
cblr-13004	880	5	tempted	tempt	VERB
cblr-13004	880	6	by	by	ADP
cblr-13004	880	7	the	the	DET
cblr-13004	880	8	rich	rich	ADJ
cblr-13004	880	9	revenues	revenue	NOUN
cblr-13004	880	10	from	from	ADP
cblr-13004	880	11	structured	structured	ADJ
cblr-13004	880	12	products	product	NOUN
cblr-13004	880	13	in	in	ADP
cblr-13004	880	14	the	the	DET
cblr-13004	880	15	years	year	NOUN
cblr-13004	880	16	leading	lead	VERB
cblr-13004	880	17	up	up	ADP
cblr-13004	880	18	to	to	ADP
cblr-13004	880	19	the	the	DET
cblr-13004	880	20	global	global	ADJ
cblr-13004	880	21	financial	financial	ADJ
cblr-13004	880	22	crisis.233	crisis.233	NOUN
cblr-13004	880	23	yet	yet	ADV
cblr-13004	880	24	nothing	nothing	PRON
cblr-13004	880	25	comparable	comparable	ADJ
cblr-13004	880	26	seems	seem	VERB
cblr-13004	880	27	to	to	PART
cblr-13004	880	28	be	be	AUX
cblr-13004	880	29	on	on	ADP
cblr-13004	880	30	the	the	DET
cblr-13004	880	31	horizon	horizon	NOUN
cblr-13004	880	32	for	for	ADP
cblr-13004	880	33	green	green	ADJ
cblr-13004	880	34	bonds	bond	NOUN
cblr-13004	880	35	.	.	PUNCT
cblr-13004	881	1	of	of	ADP
cblr-13004	881	2	a	a	DET
cblr-13004	881	3	regulatory	regulatory	ADJ
cblr-13004	881	4	license	license	NOUN
cblr-13004	881	5	,	,	PUNCT
cblr-13004	881	6	”	"	PUNCT
cblr-13004	881	7	as	as	SCONJ
cblr-13004	881	8	has	have	AUX
cblr-13004	881	9	arguably	arguably	ADV
cblr-13004	881	10	occurred	occur	VERB
cblr-13004	881	11	in	in	ADP
cblr-13004	881	12	the	the	DET
cblr-13004	881	13	credit	credit	NOUN
cblr-13004	881	14	-	-	PUNCT
cblr-13004	881	15	rating	rating	NOUN
cblr-13004	881	16	market	market	NOUN
cblr-13004	881	17	)	)	PUNCT
cblr-13004	881	18	.	.	PUNCT
cblr-13004	882	1	230	230	NUM
cblr-13004	882	2	see	see	VERB
cblr-13004	882	3	supra	supra	PROPN
cblr-13004	882	4	note	note	PROPN
cblr-13004	882	5	173	173	NUM
cblr-13004	882	6	and	and	CCONJ
cblr-13004	882	7	accompanying	accompany	VERB
cblr-13004	882	8	text	text	NOUN
cblr-13004	882	9	and	and	CCONJ
cblr-13004	882	10	table	table	NOUN
cblr-13004	882	11	.	.	PUNCT
cblr-13004	883	1	231	231	NUM
cblr-13004	883	2	see	see	VERB
cblr-13004	883	3	registration	registration	NOUN
cblr-13004	883	4	,	,	PUNCT
cblr-13004	883	5	pcaob	pcaob	NOUN
cblr-13004	883	6	,	,	PUNCT
cblr-13004	883	7	https://pcaobus.org/oversight/registration	https://pcaobus.org/oversight/registration	NOUN
cblr-13004	884	1	[	[	X
cblr-13004	884	2	https://perma.cc/mez5-npcc	https://perma.cc/mez5-npcc	X
cblr-13004	884	3	]	]	X
cblr-13004	884	4	(	(	PUNCT
cblr-13004	884	5	last	last	ADJ
cblr-13004	884	6	visited	visit	VERB
cblr-13004	884	7	feb	feb	PROPN
cblr-13004	884	8	.	.	PROPN
cblr-13004	884	9	5	5	NUM
cblr-13004	884	10	,	,	PUNCT
cblr-13004	884	11	2024	2024	NUM
cblr-13004	884	12	)	)	PUNCT
cblr-13004	884	13	(	(	PUNCT
cblr-13004	884	14	“	"	PUNCT
cblr-13004	884	15	the	the	DET
cblr-13004	884	16	sarbanes	sarbanes	PROPN
cblr-13004	884	17	-	-	PUNCT
cblr-13004	884	18	oxley	oxley	ADJ
cblr-13004	884	19	act	act	NOUN
cblr-13004	884	20	requires	require	VERB
cblr-13004	884	21	public	public	ADJ
cblr-13004	884	22	accounting	accounting	NOUN
cblr-13004	884	23	firms	firm	NOUN
cblr-13004	884	24	to	to	PART
cblr-13004	884	25	register	register	VERB
cblr-13004	884	26	with	with	ADP
cblr-13004	884	27	the	the	DET
cblr-13004	884	28	pcaob	pcaob	NOUN
cblr-13004	884	29	to	to	PART
cblr-13004	884	30	prepare	prepare	VERB
cblr-13004	884	31	or	or	CCONJ
cblr-13004	884	32	issue	issue	VERB
cblr-13004	884	33	an	an	DET
cblr-13004	884	34	audit	audit	NOUN
cblr-13004	884	35	report	report	NOUN
cblr-13004	884	36	for	for	ADP
cblr-13004	884	37	a	a	DET
cblr-13004	884	38	u.s	u.s	PROPN
cblr-13004	884	39	.	.	PROPN
cblr-13004	884	40	public	public	ADJ
cblr-13004	884	41	company	company	NOUN
cblr-13004	884	42	or	or	CCONJ
cblr-13004	884	43	a	a	DET
cblr-13004	884	44	broker	broker	NOUN
cblr-13004	884	45	-	-	PUNCT
cblr-13004	884	46	dealer	dealer	NOUN
cblr-13004	884	47	,	,	PUNCT
cblr-13004	884	48	or	or	CCONJ
cblr-13004	884	49	to	to	PART
cblr-13004	884	50	play	play	VERB
cblr-13004	884	51	a	a	DET
cblr-13004	884	52	substantial	substantial	ADJ
cblr-13004	884	53	role	role	NOUN
cblr-13004	884	54	in	in	ADP
cblr-13004	884	55	those	those	DET
cblr-13004	884	56	audits	audits	NOUN
cblr-13004	884	57	.	.	PUNCT
cblr-13004	884	58	”	"	PUNCT
cblr-13004	884	59	)	)	PUNCT
cblr-13004	884	60	.	.	PUNCT
cblr-13004	885	1	232	232	NUM
cblr-13004	885	2	see	see	VERB
cblr-13004	885	3	statista	statista	PROPN
cblr-13004	885	4	research	research	PROPN
cblr-13004	885	5	department	department	PROPN
cblr-13004	885	6	,	,	PUNCT
cblr-13004	885	7	comparison	comparison	NOUN
cblr-13004	885	8	of	of	ADP
cblr-13004	885	9	the	the	DET
cblr-13004	885	10	number	number	NOUN
cblr-13004	885	11	of	of	ADP
cblr-13004	885	12	listed	list	VERB
cblr-13004	885	13	companies	company	NOUN
cblr-13004	885	14	on	on	ADP
cblr-13004	885	15	the	the	DET
cblr-13004	885	16	new	new	PROPN
cblr-13004	885	17	york	york	PROPN
cblr-13004	885	18	stock	stock	PROPN
cblr-13004	885	19	exchange	exchange	PROPN
cblr-13004	885	20	and	and	CCONJ
cblr-13004	885	21	nasdaq	nasdaq	PROPN
cblr-13004	885	22	from	from	ADP
cblr-13004	885	23	2018	2018	NUM
cblr-13004	885	24	to	to	ADP
cblr-13004	885	25	1st	1st	ADJ
cblr-13004	885	26	quarter	quarter	NOUN
cblr-13004	885	27	2023	2023	NUM
cblr-13004	885	28	,	,	PUNCT
cblr-13004	885	29	by	by	ADP
cblr-13004	885	30	domicile	domicile	NOUN
cblr-13004	885	31	,	,	PUNCT
cblr-13004	885	32	statista	statista	NOUN
cblr-13004	885	33	(	(	PUNCT
cblr-13004	885	34	may	may	PROPN
cblr-13004	885	35	22	22	NUM
cblr-13004	885	36	,	,	PUNCT
cblr-13004	885	37	2023	2023	NUM
cblr-13004	885	38	)	)	PUNCT
cblr-13004	885	39	,	,	PUNCT
cblr-13004	885	40	https://www.statista.com/statistics/1277216/nyse-nasdaq-comparison-number-listed-companies/	https://www.statista.com/statistics/1277216/nyse-nasdaq-comparison-number-listed-companies/	PROPN
cblr-13004	886	1	[	[	X
cblr-13004	886	2	https://perma.cc/s569-b8my	https://perma.cc/s569-b8my	NOUN
cblr-13004	886	3	]	]	X
cblr-13004	886	4	(	(	PUNCT
cblr-13004	886	5	“	"	PUNCT
cblr-13004	886	6	as	as	ADP
cblr-13004	886	7	of	of	ADP
cblr-13004	886	8	march	march	PROPN
cblr-13004	886	9	2023	2023	NUM
cblr-13004	886	10	,	,	PUNCT
cblr-13004	886	11	the	the	DET
cblr-13004	886	12	nyse	nyse	PROPN
cblr-13004	886	13	had	have	VERB
cblr-13004	886	14	a	a	DET
cblr-13004	886	15	combined	combined	ADJ
cblr-13004	886	16	total	total	NOUN
cblr-13004	886	17	of	of	ADP
cblr-13004	886	18	2,385	2,385	NUM
cblr-13004	886	19	listed	list	VERB
cblr-13004	886	20	domestic	domestic	ADJ
cblr-13004	886	21	and	and	CCONJ
cblr-13004	886	22	international	international	ADJ
cblr-13004	886	23	companies	company	NOUN
cblr-13004	886	24	,	,	PUNCT
cblr-13004	886	25	while	while	SCONJ
cblr-13004	886	26	the	the	DET
cblr-13004	886	27	figure	figure	NOUN
cblr-13004	886	28	for	for	ADP
cblr-13004	886	29	the	the	DET
cblr-13004	886	30	nasdaq	nasdaq	NOUN
cblr-13004	886	31	was	be	AUX
cblr-13004	886	32	much	much	ADV
cblr-13004	886	33	higher	high	ADJ
cblr-13004	886	34	,	,	PUNCT
cblr-13004	886	35	standing	stand	VERB
cblr-13004	886	36	at	at	ADP
cblr-13004	886	37	3,611	3,611	NUM
cblr-13004	886	38	.	.	PUNCT
cblr-13004	886	39	”	"	PUNCT
cblr-13004	886	40	)	)	PUNCT
cblr-13004	886	41	.	.	PUNCT
cblr-13004	887	1	233	233	NUM
cblr-13004	887	2	see	see	VERB
cblr-13004	887	3	john	john	PROPN
cblr-13004	887	4	patrick	patrick	PROPN
cblr-13004	887	5	hunt	hunt	PROPN
cblr-13004	887	6	,	,	PUNCT
cblr-13004	887	7	credit	credit	NOUN
cblr-13004	887	8	rating	rating	NOUN
cblr-13004	887	9	agencies	agency	NOUN
cblr-13004	887	10	and	and	CCONJ
cblr-13004	887	11	the	the	DET
cblr-13004	887	12	‘	'	PUNCT
cblr-13004	887	13	worldwide	worldwide	ADJ
cblr-13004	887	14	credit	credit	NOUN
cblr-13004	887	15	crisis	crisis	NOUN
cblr-13004	887	16	’	'	PUNCT
cblr-13004	887	17	:	:	PUNCT
cblr-13004	887	18	the	the	DET
cblr-13004	887	19	limits	limit	NOUN
cblr-13004	887	20	of	of	ADP
cblr-13004	887	21	reputation	reputation	NOUN
cblr-13004	887	22	,	,	PUNCT
cblr-13004	887	23	the	the	DET
cblr-13004	887	24	insufficiency	insufficiency	NOUN
cblr-13004	887	25	of	of	ADP
cblr-13004	887	26	reform	reform	NOUN
cblr-13004	887	27	,	,	PUNCT
cblr-13004	887	28	and	and	CCONJ
cblr-13004	887	29	a	a	DET
cblr-13004	887	30	proposal	proposal	NOUN
cblr-13004	887	31	for	for	ADP
cblr-13004	887	32	improvement	improvement	NOUN
cblr-13004	887	33	,	,	PUNCT
cblr-13004	887	34	2009	2009	NUM
cblr-13004	887	35	colum	colum	NOUN
cblr-13004	887	36	.	.	PUNCT
cblr-13004	888	1	bus	bus	NOUN
cblr-13004	888	2	.	.	PUNCT
cblr-13004	889	1	l.	l.	PROPN
cblr-13004	889	2	rev	rev	AUX
cblr-13004	889	3	.	.	PROPN
cblr-13004	889	4	109	109	NUM
cblr-13004	889	5	,	,	PUNCT
cblr-13004	889	6	173	173	NUM
cblr-13004	889	7	(	(	PUNCT
cblr-13004	889	8	2009	2009	NUM
cblr-13004	889	9	)	)	PUNCT
cblr-13004	889	10	(	(	PUNCT
cblr-13004	889	11	reporting	report	VERB
cblr-13004	889	12	that	that	SCONJ
cblr-13004	889	13	structured	structure	VERB
cblr-13004	889	14	-	-	PUNCT
cblr-13004	889	15	product	product	NOUN
cblr-13004	889	16	ratings	rating	NOUN
cblr-13004	889	17	revenue	revenue	NOUN
cblr-13004	889	18	for	for	ADP
cblr-13004	889	19	moody	moody	PROPN
cblr-13004	889	20	’s	’s	PART
cblr-13004	889	21	,	,	PUNCT
cblr-13004	889	22	the	the	DET
cblr-13004	889	23	only	only	ADJ
cblr-13004	889	24	major	major	ADJ
cblr-13004	889	25	rating	rating	NOUN
cblr-13004	889	26	agency	agency	NOUN
cblr-13004	889	27	to	to	PART
cblr-13004	889	28	present	present	VERB
cblr-13004	889	29	rating	rating	NOUN
cblr-13004	889	30	revenue	revenue	NOUN
cblr-13004	889	31	by	by	ADP
cblr-13004	889	32	category	category	NOUN
cblr-13004	889	33	,	,	PUNCT
cblr-13004	889	34	grew	grow	VERB
cblr-13004	889	35	87	87	NUM
cblr-13004	889	36	%	%	NOUN
cblr-13004	889	37	from	from	ADP
cblr-13004	889	38	2004	2004	NUM
cblr-13004	889	39	to	to	ADP
cblr-13004	889	40	2006	2006	NUM
cblr-13004	889	41	and	and	CCONJ
cblr-13004	889	42	accounted	account	VERB
cblr-13004	889	43	for	for	ADP
cblr-13004	889	44	54	54	NUM
cblr-13004	889	45	%	%	NOUN
cblr-13004	889	46	of	of	ADP
cblr-13004	889	47	the	the	DET
cblr-13004	889	48	company	company	NOUN
cblr-13004	889	49	’s	’s	PART
cblr-13004	889	50	ratings	rating	NOUN
cblr-13004	889	51	revenue	revenue	NOUN
cblr-13004	889	52	in	in	ADP
cblr-13004	889	53	2006	2006	NUM
cblr-13004	889	54	)	)	PUNCT
cblr-13004	889	55	.	.	PUNCT
cblr-13004	890	1	no	no	INTJ
cblr-13004	890	2	.	.	NOUN
cblr-13004	890	3	1	1	NUM
cblr-13004	890	4	]	]	X
cblr-13004	890	5	green	green	ADJ
cblr-13004	890	6	bond	bond	NOUN
cblr-13004	890	7	reporting	report	VERB
cblr-13004	890	8	269	269	NUM
cblr-13004	890	9	moreover	moreover	ADV
cblr-13004	890	10	,	,	PUNCT
cblr-13004	890	11	audit	audit	NOUN
cblr-13004	890	12	firms	firm	NOUN
cblr-13004	890	13	apparently	apparently	ADV
cblr-13004	890	14	do	do	AUX
cblr-13004	890	15	not	not	PART
cblr-13004	890	16	enjoy	enjoy	VERB
cblr-13004	890	17	the	the	DET
cblr-13004	890	18	first	first	ADJ
cblr-13004	890	19	amendment	amendment	NOUN
cblr-13004	890	20	defense	defense	NOUN
cblr-13004	890	21	against	against	ADP
cblr-13004	890	22	litigation	litigation	NOUN
cblr-13004	890	23	that	that	SCONJ
cblr-13004	890	24	credit	credit	NOUN
cblr-13004	890	25	-	-	PUNCT
cblr-13004	890	26	rating	rating	NOUN
cblr-13004	890	27	agencies	agency	NOUN
cblr-13004	890	28	do,234	do,234	VERB
cblr-13004	890	29	so	so	SCONJ
cblr-13004	890	30	concerns	concern	NOUN
cblr-13004	890	31	about	about	ADP
cblr-13004	890	32	liability	liability	NOUN
cblr-13004	890	33	being	be	AUX
cblr-13004	890	34	an	an	DET
cblr-13004	890	35	insufficient	insufficient	ADJ
cblr-13004	890	36	guardian	guardian	NOUN
cblr-13004	890	37	of	of	ADP
cblr-13004	890	38	quality	quality	NOUN
cblr-13004	890	39	for	for	ADP
cblr-13004	890	40	rating	rating	NOUN
cblr-13004	890	41	agencies	agency	NOUN
cblr-13004	890	42	are	be	AUX
cblr-13004	890	43	less	less	ADV
cblr-13004	890	44	forceful	forceful	ADJ
cblr-13004	890	45	for	for	ADP
cblr-13004	890	46	auditors.235	auditors.235	PROPN
cblr-13004	890	47	finally	finally	ADV
cblr-13004	890	48	,	,	PUNCT
cblr-13004	890	49	although	although	SCONJ
cblr-13004	890	50	major	major	ADJ
cblr-13004	890	51	accounting	accounting	NOUN
cblr-13004	890	52	firms	firm	NOUN
cblr-13004	890	53	certainly	certainly	ADV
cblr-13004	890	54	are	be	AUX
cblr-13004	890	55	not	not	PART
cblr-13004	890	56	perfect,236	perfect,236	ADJ
cblr-13004	890	57	they	they	PRON
cblr-13004	890	58	may	may	AUX
cblr-13004	890	59	not	not	PART
cblr-13004	890	60	,	,	PUNCT
cblr-13004	890	61	for	for	ADP
cblr-13004	890	62	example	example	NOUN
cblr-13004	890	63	,	,	PUNCT
cblr-13004	890	64	bear	bear	VERB
cblr-13004	890	65	the	the	DET
cblr-13004	890	66	same	same	ADJ
cblr-13004	890	67	level	level	NOUN
cblr-13004	890	68	of	of	ADP
cblr-13004	890	69	responsibility	responsibility	NOUN
cblr-13004	890	70	for	for	ADP
cblr-13004	890	71	the	the	DET
cblr-13004	890	72	global	global	ADJ
cblr-13004	890	73	financial	financial	ADJ
cblr-13004	890	74	crisis	crisis	NOUN
cblr-13004	890	75	as	as	ADP
cblr-13004	890	76	credit	credit	NOUN
cblr-13004	890	77	rating	rating	NOUN
cblr-13004	890	78	agencies.237	agencies.237	PRON
cblr-13004	890	79	234	234	NUM
cblr-13004	890	80	see	see	VERB
cblr-13004	890	81	frank	frank	PROPN
cblr-13004	890	82	partnoy	partnoy	ADJ
cblr-13004	890	83	,	,	PUNCT
cblr-13004	890	84	how	how	SCONJ
cblr-13004	890	85	and	and	CCONJ
cblr-13004	890	86	why	why	SCONJ
cblr-13004	890	87	credit	credit	NOUN
cblr-13004	890	88	rating	rating	NOUN
cblr-13004	890	89	agencies	agency	NOUN
cblr-13004	890	90	are	be	AUX
cblr-13004	890	91	not	not	PART
cblr-13004	890	92	like	like	ADP
cblr-13004	890	93	other	other	ADJ
cblr-13004	890	94	gatekeepers	gatekeeper	NOUN
cblr-13004	890	95	,	,	PUNCT
cblr-13004	890	96	in	in	ADP
cblr-13004	890	97	financial	financial	ADJ
cblr-13004	890	98	gatekeepers	gatekeeper	NOUN
cblr-13004	890	99	:	:	PUNCT
cblr-13004	890	100	can	can	AUX
cblr-13004	890	101	they	they	PRON
cblr-13004	890	102	protect	protect	VERB
cblr-13004	890	103	investors	investor	NOUN
cblr-13004	890	104	?	?	PUNCT
cblr-13004	891	1	59	59	NUM
cblr-13004	891	2	,	,	PUNCT
cblr-13004	891	3	84	84	NUM
cblr-13004	891	4	(	(	PUNCT
cblr-13004	891	5	yasuyuki	yasuyuki	PROPN
cblr-13004	891	6	fuchita	fuchita	PROPN
cblr-13004	891	7	&	&	CCONJ
cblr-13004	891	8	robert	robert	PROPN
cblr-13004	891	9	e.	e.	PROPN
cblr-13004	891	10	litan	litan	PROPN
cblr-13004	891	11	eds	eds	PROPN
cblr-13004	891	12	.	.	PROPN
cblr-13004	891	13	,	,	PUNCT
cblr-13004	891	14	2006	2006	NUM
cblr-13004	891	15	)	)	PUNCT
cblr-13004	891	16	(	(	PUNCT
cblr-13004	891	17	“	"	PUNCT
cblr-13004	891	18	[	[	X
cblr-13004	891	19	r]ating	r]ating	NOUN
cblr-13004	891	20	agencies	agency	NOUN
cblr-13004	891	21	have	have	AUX
cblr-13004	891	22	been	be	AUX
cblr-13004	891	23	unique	unique	ADJ
cblr-13004	891	24	among	among	ADP
cblr-13004	891	25	gatekeepers	gatekeeper	NOUN
cblr-13004	891	26	in	in	ADP
cblr-13004	891	27	their	their	PRON
cblr-13004	891	28	ability	ability	NOUN
cblr-13004	891	29	to	to	PART
cblr-13004	891	30	argue	argue	VERB
cblr-13004	891	31	that	that	SCONJ
cblr-13004	891	32	their	their	PRON
cblr-13004	891	33	function	function	NOUN
cblr-13004	891	34	is	be	AUX
cblr-13004	891	35	merely	merely	ADV
cblr-13004	891	36	to	to	PART
cblr-13004	891	37	provide	provide	VERB
cblr-13004	891	38	‘	'	PUNCT
cblr-13004	891	39	opinions	opinion	NOUN
cblr-13004	891	40	,	,	PUNCT
cblr-13004	891	41	’	'	PUNCT
cblr-13004	891	42	which	which	PRON
cblr-13004	891	43	are	be	AUX
cblr-13004	891	44	protected	protect	VERB
cblr-13004	891	45	by	by	ADP
cblr-13004	891	46	the	the	DET
cblr-13004	891	47	first	first	ADJ
cblr-13004	891	48	amendment	amendment	NOUN
cblr-13004	891	49	.	.	PUNCT
cblr-13004	891	50	”	"	PUNCT
cblr-13004	891	51	)	)	PUNCT
cblr-13004	891	52	.	.	PUNCT
cblr-13004	892	1	235	235	NUM
cblr-13004	892	2	see	see	VERB
cblr-13004	892	3	frank	frank	PROPN
cblr-13004	892	4	partnoy	partnoy	NOUN
cblr-13004	892	5	,	,	PUNCT
cblr-13004	892	6	what	what	PRON
cblr-13004	892	7	’s	’	VERB
cblr-13004	892	8	(	(	PUNCT
cblr-13004	892	9	still	still	ADV
cblr-13004	892	10	)	)	PUNCT
cblr-13004	892	11	wrong	wrong	ADJ
cblr-13004	892	12	with	with	ADP
cblr-13004	892	13	credit	credit	NOUN
cblr-13004	892	14	ratings	rating	NOUN
cblr-13004	892	15	?	?	PUNCT
cblr-13004	892	16	,	,	PUNCT
cblr-13004	892	17	92	92	NUM
cblr-13004	892	18	wash	wash	NOUN
cblr-13004	892	19	.	.	PUNCT
cblr-13004	893	1	l.	l.	PROPN
cblr-13004	893	2	rev	rev	AUX
cblr-13004	893	3	.	.	PROPN
cblr-13004	893	4	1407	1407	NUM
cblr-13004	893	5	,	,	PUNCT
cblr-13004	893	6	1445	1445	NUM
cblr-13004	893	7	(	(	PUNCT
cblr-13004	893	8	2017	2017	NUM
cblr-13004	893	9	)	)	PUNCT
cblr-13004	893	10	(	(	PUNCT
cblr-13004	893	11	arguing	argue	VERB
cblr-13004	893	12	that	that	SCONJ
cblr-13004	893	13	,	,	PUNCT
cblr-13004	893	14	in	in	ADP
cblr-13004	893	15	part	part	NOUN
cblr-13004	893	16	due	due	ADP
cblr-13004	893	17	to	to	ADP
cblr-13004	893	18	the	the	DET
cblr-13004	893	19	agencies	agency	NOUN
cblr-13004	893	20	’	'	PUNCT
cblr-13004	893	21	first	first	ADJ
cblr-13004	893	22	amendment	amendment	NOUN
cblr-13004	893	23	liability	liability	NOUN
cblr-13004	893	24	defenses	defense	NOUN
cblr-13004	893	25	,	,	PUNCT
cblr-13004	893	26	“	"	PUNCT
cblr-13004	893	27	there	there	PRON
cblr-13004	893	28	is	be	VERB
cblr-13004	893	29	only	only	ADV
cblr-13004	893	30	limited	limited	ADJ
cblr-13004	893	31	accountability	accountability	NOUN
cblr-13004	893	32	for	for	ADP
cblr-13004	893	33	credit	credit	NOUN
cblr-13004	893	34	rating	rating	NOUN
cblr-13004	893	35	agencies	agency	NOUN
cblr-13004	893	36	”	"	PUNCT
cblr-13004	893	37	despite	despite	SCONJ
cblr-13004	893	38	intense	intense	ADJ
cblr-13004	893	39	reform	reform	NOUN
cblr-13004	893	40	efforts	effort	NOUN
cblr-13004	893	41	after	after	ADP
cblr-13004	893	42	the	the	DET
cblr-13004	893	43	global	global	ADJ
cblr-13004	893	44	financial	financial	ADJ
cblr-13004	893	45	crisis	crisis	NOUN
cblr-13004	893	46	)	)	PUNCT
cblr-13004	893	47	.	.	PUNCT
cblr-13004	894	1	236	236	NUM
cblr-13004	894	2	see	see	NOUN
cblr-13004	894	3	,	,	PUNCT
cblr-13004	894	4	e.g.	e.g.	ADV
cblr-13004	894	5	,	,	PUNCT
cblr-13004	894	6	ey	ey	NOUN
cblr-13004	894	7	fined	fine	VERB
cblr-13004	894	8	over	over	ADP
cblr-13004	894	9	audits	audits	NOUN
cblr-13004	894	10	of	of	ADP
cblr-13004	894	11	failed	fail	VERB
cblr-13004	894	12	german	german	ADJ
cblr-13004	894	13	payments	payment	NOUN
cblr-13004	894	14	firm	firm	ADJ
cblr-13004	894	15	wirecard	wirecard	NOUN
cblr-13004	894	16	,	,	PUNCT
cblr-13004	894	17	ap	ap	PROPN
cblr-13004	894	18	(	(	PUNCT
cblr-13004	894	19	april	april	PROPN
cblr-13004	894	20	3	3	NUM
cblr-13004	894	21	,	,	PUNCT
cblr-13004	894	22	2023	2023	NUM
cblr-13004	894	23	)	)	PUNCT
cblr-13004	894	24	,	,	PUNCT
cblr-13004	894	25	https://apnews.com/article/wirecard-ey-germany-audit-fines-01230bcc1d3f6a3e0bc9eef2ab1f047b	https://apnews.com/article/wirecard-ey-germany-audit-fines-01230bcc1d3f6a3e0bc9eef2ab1f047b	X
cblr-13004	895	1	[	[	X
cblr-13004	895	2	https://perma.cc/eda4-ylam	https://perma.cc/eda4-ylam	X
cblr-13004	895	3	]	]	X
cblr-13004	895	4	(	(	PUNCT
cblr-13004	895	5	reporting	report	VERB
cblr-13004	895	6	that	that	SCONJ
cblr-13004	895	7	big	big	ADJ
cblr-13004	895	8	four	four	NUM
cblr-13004	895	9	accounting	accounting	NOUN
cblr-13004	895	10	firm	firm	NOUN
cblr-13004	895	11	ernst	ernst	PROPN
cblr-13004	895	12	&	&	CCONJ
cblr-13004	895	13	young	young	PROPN
cblr-13004	895	14	was	be	AUX
cblr-13004	895	15	fined	fine	VERB
cblr-13004	895	16	500,000	500,000	NUM
cblr-13004	895	17	euros	euro	NOUN
cblr-13004	895	18	for	for	ADP
cblr-13004	895	19	“	"	PUNCT
cblr-13004	895	20	breach	breach	NOUN
cblr-13004	895	21	of	of	ADP
cblr-13004	895	22	professional	professional	ADJ
cblr-13004	895	23	duty	duty	NOUN
cblr-13004	895	24	”	"	PUNCT
cblr-13004	895	25	after	after	ADP
cblr-13004	895	26	failing	fail	VERB
cblr-13004	895	27	to	to	PART
cblr-13004	895	28	discover	discover	VERB
cblr-13004	895	29	fraud	fraud	NOUN
cblr-13004	895	30	at	at	ADP
cblr-13004	895	31	german	german	ADJ
cblr-13004	895	32	payments	payment	NOUN
cblr-13004	895	33	firm	firm	ADJ
cblr-13004	895	34	wirecard	wirecard	NOUN
cblr-13004	895	35	)	)	PUNCT
cblr-13004	895	36	.	.	PUNCT
cblr-13004	896	1	237	237	NUM
cblr-13004	897	1	it	it	PRON
cblr-13004	897	2	is	be	AUX
cblr-13004	897	3	of	of	ADP
cblr-13004	897	4	course	course	NOUN
cblr-13004	897	5	difficult	difficult	ADJ
cblr-13004	897	6	to	to	PART
cblr-13004	897	7	apportion	apportion	VERB
cblr-13004	897	8	blame	blame	NOUN
cblr-13004	897	9	for	for	ADP
cblr-13004	897	10	the	the	DET
cblr-13004	897	11	gfc	gfc	NOUN
cblr-13004	897	12	.	.	PUNCT
cblr-13004	898	1	however	however	ADV
cblr-13004	898	2	,	,	PUNCT
cblr-13004	898	3	it	it	PRON
cblr-13004	898	4	is	be	AUX
cblr-13004	898	5	the	the	DET
cblr-13004	898	6	author	author	NOUN
cblr-13004	898	7	’s	’s	PART
cblr-13004	898	8	impression	impression	NOUN
cblr-13004	898	9	that	that	SCONJ
cblr-13004	898	10	attention	attention	NOUN
cblr-13004	898	11	focused	focus	VERB
cblr-13004	898	12	on	on	ADP
cblr-13004	898	13	credit	credit	NOUN
cblr-13004	898	14	rating	rating	NOUN
cblr-13004	898	15	agencies	agency	NOUN
cblr-13004	898	16	to	to	ADP
cblr-13004	898	17	a	a	DET
cblr-13004	898	18	far	far	ADV
cblr-13004	898	19	greater	great	ADJ
cblr-13004	898	20	extent	extent	NOUN
cblr-13004	898	21	than	than	ADP
cblr-13004	898	22	on	on	ADP
cblr-13004	898	23	public	public	ADJ
cblr-13004	898	24	-	-	PUNCT
cblr-13004	898	25	company	company	NOUN
cblr-13004	898	26	auditing	auditing	NOUN
cblr-13004	898	27	.	.	PUNCT
cblr-13004	899	1	see	see	VERB
cblr-13004	899	2	,	,	PUNCT
cblr-13004	899	3	e.g.	e.g.	ADV
cblr-13004	899	4	,	,	PUNCT
cblr-13004	899	5	michael	michael	PROPN
cblr-13004	899	6	rapoport	rapoport	NOUN
cblr-13004	899	7	,	,	PUNCT
cblr-13004	899	8	role	role	NOUN
cblr-13004	899	9	of	of	ADP
cblr-13004	899	10	auditors	auditor	NOUN
cblr-13004	899	11	in	in	ADP
cblr-13004	899	12	crisis	crisis	NOUN
cblr-13004	899	13	gets	get	VERB
cblr-13004	899	14	look	look	NOUN
cblr-13004	899	15	,	,	PUNCT
cblr-13004	899	16	wall	wall	PROPN
cblr-13004	899	17	.	.	PUNCT
cblr-13004	899	18	st	st	PROPN
cblr-13004	899	19	.	.	PROPN
cblr-13004	899	20	j.	j.	PROPN
cblr-13004	899	21	(	(	PUNCT
cblr-13004	899	22	dec	dec	PROPN
cblr-13004	899	23	.	.	PROPN
cblr-13004	899	24	23	23	NUM
cblr-13004	899	25	,	,	PUNCT
cblr-13004	899	26	2010	2010	NUM
cblr-13004	899	27	)	)	PUNCT
cblr-13004	900	1	https://www.wsj.com/articles/sb10001424052748703814804576036094165907626	https://www.wsj.com/articles/sb10001424052748703814804576036094165907626	PROPN
cblr-13004	900	2	[	[	X
cblr-13004	900	3	https://perma.cc/5stl-ylq2	https://perma.cc/5stl-ylq2	X
cblr-13004	900	4	]	]	X
cblr-13004	900	5	(	(	PUNCT
cblr-13004	900	6	“	"	PUNCT
cblr-13004	900	7	auditors	auditor	NOUN
cblr-13004	900	8	were	be	AUX
cblr-13004	900	9	n’t	not	PART
cblr-13004	900	10	involved	involve	VERB
cblr-13004	900	11	in	in	ADP
cblr-13004	900	12	a	a	DET
cblr-13004	900	13	lot	lot	NOUN
cblr-13004	900	14	of	of	ADP
cblr-13004	900	15	the	the	DET
cblr-13004	900	16	primary	primary	ADJ
cblr-13004	900	17	causes	cause	NOUN
cblr-13004	900	18	of	of	ADP
cblr-13004	900	19	the	the	DET
cblr-13004	900	20	crisis	crisis	NOUN
cblr-13004	900	21	:	:	PUNCT
cblr-13004	900	22	bad	bad	ADJ
cblr-13004	900	23	lending	lending	NOUN
cblr-13004	900	24	and	and	CCONJ
cblr-13004	900	25	investment	investment	NOUN
cblr-13004	900	26	decisions	decision	NOUN
cblr-13004	900	27	;	;	PUNCT
cblr-13004	900	28	a	a	DET
cblr-13004	900	29	lack	lack	NOUN
cblr-13004	900	30	of	of	ADP
cblr-13004	900	31	understanding	understanding	NOUN
cblr-13004	900	32	of	of	ADP
cblr-13004	900	33	risk	risk	NOUN
cblr-13004	900	34	;	;	PUNCT
cblr-13004	900	35	and	and	CCONJ
cblr-13004	900	36	flaws	flaw	NOUN
cblr-13004	900	37	in	in	ADP
cblr-13004	900	38	the	the	DET
cblr-13004	900	39	credit	credit	NOUN
cblr-13004	900	40	-	-	PUNCT
cblr-13004	900	41	rating	rating	NOUN
cblr-13004	900	42	system	system	NOUN
cblr-13004	900	43	.	.	PUNCT
cblr-13004	900	44	”	"	PUNCT
cblr-13004	900	45	)	)	PUNCT
cblr-13004	900	46	.	.	PUNCT
cblr-13004	901	1	as	as	ADP
cblr-13004	901	2	a	a	DET
cblr-13004	901	3	rough	rough	ADJ
cblr-13004	901	4	indication	indication	NOUN
cblr-13004	901	5	of	of	ADP
cblr-13004	901	6	this	this	DET
cblr-13004	901	7	difference	difference	NOUN
cblr-13004	901	8	in	in	ADP
cblr-13004	901	9	focus	focus	NOUN
cblr-13004	901	10	,	,	PUNCT
cblr-13004	901	11	note	note	VERB
cblr-13004	901	12	that	that	SCONJ
cblr-13004	901	13	the	the	DET
cblr-13004	901	14	dodd	dodd	PROPN
cblr-13004	901	15	-	-	PUNCT
cblr-13004	901	16	frank	frank	PROPN
cblr-13004	901	17	act	act	PROPN
cblr-13004	901	18	devoted	devote	VERB
cblr-13004	901	19	an	an	DET
cblr-13004	901	20	entire	entire	ADJ
cblr-13004	901	21	subtitle	subtitle	NOUN
cblr-13004	901	22	,	,	PUNCT
cblr-13004	901	23	with	with	ADP
cblr-13004	901	24	17	17	NUM
cblr-13004	901	25	sections	section	NOUN
cblr-13004	901	26	,	,	PUNCT
cblr-13004	901	27	to	to	ADP
cblr-13004	901	28	credit	credit	NOUN
cblr-13004	901	29	rating	rating	NOUN
cblr-13004	901	30	agencies	agency	NOUN
cblr-13004	901	31	.	.	PUNCT
cblr-13004	902	1	see	see	VERB
cblr-13004	902	2	doddfrank	doddfrank	PROPN
cblr-13004	902	3	wall	wall	PROPN
cblr-13004	902	4	street	street	PROPN
cblr-13004	902	5	reform	reform	PROPN
cblr-13004	902	6	and	and	CCONJ
cblr-13004	902	7	consumer	consumer	NOUN
cblr-13004	902	8	protection	protection	NOUN
cblr-13004	902	9	act	act	NOUN
cblr-13004	902	10	of	of	ADP
cblr-13004	902	11	2010	2010	NUM
cblr-13004	902	12	,	,	PUNCT
cblr-13004	902	13	pub	pub	NOUN
cblr-13004	902	14	.	.	PUNCT
cblr-13004	903	1	l.	l.	PROPN
cblr-13004	903	2	111	111	NUM
cblr-13004	903	3	-	-	SYM
cblr-13004	903	4	203	203	NUM
cblr-13004	903	5	,	,	PUNCT
cblr-13004	903	6	124	124	NUM
cblr-13004	903	7	stat	stat	NOUN
cblr-13004	903	8	.	.	PUNCT
cblr-13004	904	1	1382	1382	NUM
cblr-13004	904	2	,	,	PUNCT
cblr-13004	904	3	title	title	NOUN
cblr-13004	904	4	ix	ix	ADV
cblr-13004	904	5	,	,	PUNCT
cblr-13004	904	6	subtitle	subtitle	NOUN
cblr-13004	904	7	c	c	PROPN
cblr-13004	904	8	,	,	PUNCT
cblr-13004	904	9	§	§	PROPN
cblr-13004	904	10	§	§	PROPN
cblr-13004	904	11	931	931	NUM
cblr-13004	904	12	-	-	PUNCT
cblr-13004	904	13	939h	939h	NOUN
cblr-13004	904	14	.	.	PUNCT
cblr-13004	905	1	by	by	ADP
cblr-13004	905	2	contrast	contrast	NOUN
cblr-13004	905	3	,	,	PUNCT
cblr-13004	905	4	the	the	DET
cblr-13004	905	5	author	author	NOUN
cblr-13004	905	6	has	have	AUX
cblr-13004	905	7	not	not	PART
cblr-13004	905	8	located	locate	VERB
cblr-13004	905	9	dodd	dodd	PROPN
cblr-13004	905	10	-	-	PUNCT
cblr-13004	905	11	frank	frank	ADJ
cblr-13004	905	12	provisions	provision	NOUN
cblr-13004	905	13	governing	govern	VERB
cblr-13004	905	14	public	public	ADJ
cblr-13004	905	15	-	-	PUNCT
cblr-13004	905	16	company	company	NOUN
cblr-13004	905	17	audits	audits	NOUN
cblr-13004	905	18	.	.	PUNCT
cblr-13004	906	1	except	except	SCONJ
cblr-13004	906	2	for	for	ADP
cblr-13004	906	3	provisions	provision	NOUN
cblr-13004	906	4	governing	govern	VERB
cblr-13004	906	5	the	the	DET
cblr-13004	906	6	production	production	NOUN
cblr-13004	906	7	of	of	ADP
cblr-13004	906	8	work	work	NOUN
cblr-13004	906	9	papers	paper	NOUN
cblr-13004	906	10	and	and	CCONJ
cblr-13004	906	11	other	other	ADJ
cblr-13004	906	12	work	work	NOUN
cblr-13004	906	13	product	product	NOUN
cblr-13004	906	14	of	of	ADP
cblr-13004	906	15	non	non	ADJ
cblr-13004	906	16	-	-	ADJ
cblr-13004	906	17	u.s	u.s	ADJ
cblr-13004	906	18	.	.	PROPN
cblr-13004	906	19	auditors	auditor	NOUN
cblr-13004	906	20	,	,	PUNCT
cblr-13004	906	21	see	see	VERB
cblr-13004	906	22	i	i	PRON
cblr-13004	906	23	d.	d.	PROPN
cblr-13004	906	24	§	§	PROPN
cblr-13004	906	25	929j	929j	PROPN
cblr-13004	906	26	,	,	PUNCT
cblr-13004	906	27	and	and	CCONJ
cblr-13004	906	28	bringing	bring	VERB
cblr-13004	906	29	broker	broker	NOUN
cblr-13004	906	30	270	270	NUM
cblr-13004	906	31	columbia	columbia	PROPN
cblr-13004	906	32	business	business	NOUN
cblr-13004	906	33	law	law	PROPN
cblr-13004	906	34	review	review	NOUN
cblr-13004	906	35	[	[	X
cblr-13004	906	36	vol	vol	NOUN
cblr-13004	906	37	.	.	PUNCT
cblr-13004	906	38	2024	2024	NUM
cblr-13004	906	39	another	another	DET
cblr-13004	906	40	argument	argument	NOUN
cblr-13004	906	41	against	against	ADP
cblr-13004	906	42	requiring	require	VERB
cblr-13004	906	43	attestation	attestation	NOUN
cblr-13004	906	44	is	be	AUX
cblr-13004	906	45	cost	cost	VERB
cblr-13004	906	46	.	.	PUNCT
cblr-13004	907	1	the	the	DET
cblr-13004	907	2	author	author	NOUN
cblr-13004	907	3	has	have	AUX
cblr-13004	907	4	been	be	AUX
cblr-13004	907	5	unable	unable	ADJ
cblr-13004	907	6	to	to	PART
cblr-13004	907	7	find	find	VERB
cblr-13004	907	8	information	information	NOUN
cblr-13004	907	9	on	on	ADP
cblr-13004	907	10	the	the	DET
cblr-13004	907	11	cost	cost	NOUN
cblr-13004	907	12	of	of	ADP
cblr-13004	907	13	use	use	NOUN
cblr-13004	907	14	-	-	PUNCT
cblr-13004	907	15	of	of	ADP
cblr-13004	907	16	-	-	PUNCT
cblr-13004	907	17	proceeds	proceed	NOUN
cblr-13004	907	18	attestations	attestation	NOUN
cblr-13004	907	19	,	,	PUNCT
cblr-13004	907	20	but	but	CCONJ
cblr-13004	907	21	tracking	track	VERB
cblr-13004	907	22	a	a	DET
cblr-13004	907	23	set	set	NOUN
cblr-13004	907	24	of	of	ADP
cblr-13004	907	25	proceeds	proceed	NOUN
cblr-13004	907	26	appears	appear	VERB
cblr-13004	907	27	to	to	PART
cblr-13004	907	28	be	be	AUX
cblr-13004	907	29	a	a	DET
cblr-13004	907	30	fairly	fairly	ADV
cblr-13004	907	31	simple	simple	ADJ
cblr-13004	907	32	enterprise	enterprise	NOUN
cblr-13004	907	33	,	,	PUNCT
cblr-13004	907	34	especially	especially	ADV
cblr-13004	907	35	given	give	VERB
cblr-13004	907	36	that	that	SCONJ
cblr-13004	907	37	the	the	DET
cblr-13004	907	38	gbp	gbp	NOUN
cblr-13004	907	39	already	already	ADV
cblr-13004	907	40	mandate	mandate	VERB
cblr-13004	907	41	that	that	SCONJ
cblr-13004	907	42	issuers	issuer	NOUN
cblr-13004	907	43	take	take	VERB
cblr-13004	907	44	measures	measure	NOUN
cblr-13004	907	45	that	that	PRON
cblr-13004	907	46	make	make	VERB
cblr-13004	907	47	such	such	ADJ
cblr-13004	907	48	tracking	tracking	NOUN
cblr-13004	907	49	easier.238	easier.238	NOUN
cblr-13004	907	50	another	another	DET
cblr-13004	907	51	counterargument	counterargument	NOUN
cblr-13004	907	52	is	be	AUX
cblr-13004	907	53	that	that	SCONJ
cblr-13004	907	54	there	there	PRON
cblr-13004	907	55	is	be	VERB
cblr-13004	907	56	,	,	PUNCT
cblr-13004	907	57	at	at	ADP
cblr-13004	907	58	present	present	ADJ
cblr-13004	907	59	,	,	PUNCT
cblr-13004	907	60	no	no	DET
cblr-13004	907	61	documented	document	VERB
cblr-13004	907	62	problem	problem	NOUN
cblr-13004	907	63	with	with	ADP
cblr-13004	907	64	green	green	ADJ
cblr-13004	907	65	default	default	NOUN
cblr-13004	907	66	.	.	PUNCT
cblr-13004	908	1	it	it	PRON
cblr-13004	908	2	is	be	AUX
cblr-13004	908	3	true	true	ADJ
cblr-13004	908	4	that	that	SCONJ
cblr-13004	908	5	publicized	publicize	VERB
cblr-13004	908	6	instances	instance	NOUN
cblr-13004	908	7	of	of	ADP
cblr-13004	908	8	“	"	PUNCT
cblr-13004	908	9	greenwashing	greenwashing	NOUN
cblr-13004	908	10	”	"	PUNCT
cblr-13004	908	11	have	have	AUX
cblr-13004	908	12	not	not	PART
cblr-13004	908	13	involved	involve	VERB
cblr-13004	908	14	situations	situation	NOUN
cblr-13004	908	15	where	where	SCONJ
cblr-13004	908	16	funds	fund	NOUN
cblr-13004	908	17	were	be	AUX
cblr-13004	908	18	not	not	PART
cblr-13004	908	19	used	use	VERB
cblr-13004	908	20	as	as	ADP
cblr-13004	908	21	advertised	advertise	VERB
cblr-13004	908	22	,	,	PUNCT
cblr-13004	908	23	but	but	CCONJ
cblr-13004	908	24	rather	rather	ADV
cblr-13004	908	25	where	where	SCONJ
cblr-13004	908	26	the	the	PRON
cblr-13004	908	27	(	(	PUNCT
cblr-13004	908	28	disclosed	disclose	VERB
cblr-13004	908	29	)	)	PUNCT
cblr-13004	908	30	uses	use	VERB
cblr-13004	908	31	arguably	arguably	ADV
cblr-13004	908	32	were	be	AUX
cblr-13004	908	33	not	not	PART
cblr-13004	908	34	green	green	ADJ
cblr-13004	908	35	.	.	PUNCT
cblr-13004	909	1	examples	example	NOUN
cblr-13004	909	2	are	be	AUX
cblr-13004	909	3	the	the	DET
cblr-13004	909	4	issuance	issuance	NOUN
cblr-13004	909	5	of	of	ADP
cblr-13004	909	6	green	green	ADJ
cblr-13004	909	7	bonds	bond	NOUN
cblr-13004	909	8	by	by	ADP
cblr-13004	909	9	the	the	DET
cblr-13004	909	10	oil	oil	NOUN
cblr-13004	909	11	company	company	NOUN
cblr-13004	909	12	repsol,239	repsol,239	VERB
cblr-13004	909	13	or	or	CCONJ
cblr-13004	909	14	michelin	michelin	PROPN
cblr-13004	909	15	’s	’s	PART
cblr-13004	909	16	issuance	issuance	NOUN
cblr-13004	909	17	of	of	ADP
cblr-13004	909	18	green	green	ADJ
cblr-13004	909	19	bonds	bond	NOUN
cblr-13004	909	20	to	to	PART
cblr-13004	909	21	replace	replace	VERB
cblr-13004	909	22	trees	tree	NOUN
cblr-13004	909	23	that	that	SCONJ
cblr-13004	909	24	its	its	PRON
cblr-13004	909	25	own	own	ADJ
cblr-13004	909	26	joint	joint	ADJ
cblr-13004	909	27	-	-	PUNCT
cblr-13004	909	28	venture	venture	NOUN
cblr-13004	909	29	partner	partner	NOUN
cblr-13004	909	30	in	in	ADP
cblr-13004	909	31	the	the	DET
cblr-13004	909	32	reforestation	reforestation	NOUN
cblr-13004	909	33	effort	effort	NOUN
cblr-13004	909	34	had	have	AUX
cblr-13004	909	35	cut	cut	VERB
cblr-13004	909	36	down.240	down.240	NOUN
cblr-13004	909	37	these	these	DET
cblr-13004	909	38	instances	instance	NOUN
cblr-13004	909	39	also	also	ADV
cblr-13004	909	40	both	both	PRON
cblr-13004	909	41	occurred	occur	VERB
cblr-13004	909	42	outside	outside	ADP
cblr-13004	909	43	the	the	DET
cblr-13004	909	44	united	united	PROPN
cblr-13004	909	45	states	states	PROPN
cblr-13004	909	46	.	.	PUNCT
cblr-13004	910	1	however	however	ADV
cblr-13004	910	2	,	,	PUNCT
cblr-13004	910	3	apart	apart	ADV
cblr-13004	910	4	from	from	ADP
cblr-13004	910	5	the	the	DET
cblr-13004	910	6	obvious	obvious	ADJ
cblr-13004	910	7	rejoinder	rejoinder	NOUN
cblr-13004	910	8	that	that	SCONJ
cblr-13004	910	9	green	green	ADJ
cblr-13004	910	10	defaults	default	NOUN
cblr-13004	910	11	may	may	AUX
cblr-13004	910	12	be	be	AUX
cblr-13004	910	13	going	go	VERB
cblr-13004	910	14	on	on	ADP
cblr-13004	910	15	undetected	undetected	ADJ
cblr-13004	910	16	because	because	SCONJ
cblr-13004	910	17	of	of	ADP
cblr-13004	910	18	weak	weak	ADJ
cblr-13004	910	19	dealer	dealer	NOUN
cblr-13004	910	20	auditors	auditor	NOUN
cblr-13004	910	21	under	under	ADP
cblr-13004	910	22	pcaob	pcaob	NOUN
cblr-13004	910	23	jurisdiction	jurisdiction	NOUN
cblr-13004	910	24	,	,	PUNCT
cblr-13004	910	25	see	see	VERB
cblr-13004	910	26	i	i	PRON
cblr-13004	910	27	d.	d.	PROPN
cblr-13004	910	28	§	§	PROPN
cblr-13004	910	29	982	982	NUM
cblr-13004	910	30	.	.	PUNCT
cblr-13004	911	1	the	the	DET
cblr-13004	911	2	latter	latter	ADJ
cblr-13004	911	3	provision	provision	NOUN
cblr-13004	911	4	appears	appear	VERB
cblr-13004	911	5	to	to	PART
cblr-13004	911	6	be	be	AUX
cblr-13004	911	7	a	a	DET
cblr-13004	911	8	response	response	NOUN
cblr-13004	911	9	to	to	ADP
cblr-13004	911	10	the	the	DET
cblr-13004	911	11	fraud	fraud	NOUN
cblr-13004	911	12	perpetrated	perpetrate	VERB
cblr-13004	911	13	by	by	ADP
cblr-13004	911	14	bernard	bernard	PROPN
cblr-13004	911	15	madoff	madoff	PROPN
cblr-13004	911	16	,	,	PUNCT
cblr-13004	911	17	whose	whose	DET
cblr-13004	911	18	enterprise	enterprise	NOUN
cblr-13004	911	19	notoriously	notoriously	ADV
cblr-13004	911	20	was	be	AUX
cblr-13004	911	21	not	not	PART
cblr-13004	911	22	audited	audit	VERB
cblr-13004	911	23	by	by	ADP
cblr-13004	911	24	a	a	DET
cblr-13004	911	25	major	major	ADJ
cblr-13004	911	26	accounting	accounting	NOUN
cblr-13004	911	27	firm	firm	NOUN
cblr-13004	911	28	.	.	PUNCT
cblr-13004	912	1	see	see	VERB
cblr-13004	912	2	,	,	PUNCT
cblr-13004	912	3	auditing	audit	VERB
cblr-13004	912	4	the	the	DET
cblr-13004	912	5	auditors	auditor	NOUN
cblr-13004	912	6	:	:	PUNCT
cblr-13004	912	7	creating	create	VERB
cblr-13004	912	8	the	the	DET
cblr-13004	912	9	public	public	ADJ
cblr-13004	912	10	company	company	NOUN
cblr-13004	912	11	accounting	accounting	NOUN
cblr-13004	912	12	oversight	oversight	NOUN
cblr-13004	912	13	board	board	NOUN
cblr-13004	912	14	,	,	PUNCT
cblr-13004	912	15	secs	sec	NOUN
cblr-13004	912	16	.	.	PUNCT
cblr-13004	912	17	&	&	CCONJ
cblr-13004	912	18	exch	exch	PROPN
cblr-13004	912	19	.	.	PUNCT
cblr-13004	913	1	comm’n	comm’n	PROPN
cblr-13004	913	2	historical	historical	ADJ
cblr-13004	913	3	soc’y	soc’y	NOUN
cblr-13004	913	4	,	,	PUNCT
cblr-13004	913	5	https://www.sechistorical.org/museum/galleries/pcaob/pcaob07_expanding_mandate.php	https://www.sechistorical.org/museum/galleries/pcaob/pcaob07_expanding_mandate.php	VERB
cblr-13004	913	6	[	[	PUNCT
cblr-13004	913	7	on	on	ADP
cblr-13004	913	8	file	file	NOUN
cblr-13004	913	9	with	with	ADP
cblr-13004	913	10	the	the	DET
cblr-13004	913	11	columbia	columbia	PROPN
cblr-13004	913	12	business	business	PROPN
cblr-13004	913	13	law	law	PROPN
cblr-13004	913	14	review	review	PROPN
cblr-13004	913	15	]	]	X
cblr-13004	913	16	(	(	PUNCT
cblr-13004	913	17	last	last	ADV
cblr-13004	913	18	visited	visit	VERB
cblr-13004	913	19	mar	mar	PROPN
cblr-13004	913	20	.	.	PROPN
cblr-13004	913	21	1	1	NUM
cblr-13004	913	22	,	,	PUNCT
cblr-13004	913	23	2024	2024	NUM
cblr-13004	913	24	)	)	PUNCT
cblr-13004	913	25	(	(	PUNCT
cblr-13004	913	26	describing	describe	VERB
cblr-13004	913	27	extension	extension	NOUN
cblr-13004	913	28	of	of	ADP
cblr-13004	913	29	pcaob	pcaob	NOUN
cblr-13004	913	30	jurisdiction	jurisdiction	NOUN
cblr-13004	913	31	as	as	SCONJ
cblr-13004	913	32	described	describe	VERB
cblr-13004	913	33	in	in	ADP
cblr-13004	913	34	wake	wake	NOUN
cblr-13004	913	35	of	of	ADP
cblr-13004	913	36	madoff	madoff	PROPN
cblr-13004	913	37	scandal	scandal	NOUN
cblr-13004	913	38	)	)	PUNCT
cblr-13004	913	39	.	.	PUNCT
cblr-13004	914	1	238	238	NUM
cblr-13004	914	2	see	see	VERB
cblr-13004	914	3	2021	2021	NUM
cblr-13004	914	4	green	green	ADJ
cblr-13004	914	5	bond	bond	NOUN
cblr-13004	914	6	principles	principle	NOUN
cblr-13004	914	7	,	,	PUNCT
cblr-13004	914	8	supra	supra	PROPN
cblr-13004	914	9	note	note	NOUN
cblr-13004	914	10	1	1	NUM
cblr-13004	914	11	,	,	PUNCT
cblr-13004	914	12	at	at	ADP
cblr-13004	914	13	6	6	NUM
cblr-13004	914	14	(	(	PUNCT
cblr-13004	914	15	providing	provide	VERB
cblr-13004	914	16	that	that	PRON
cblr-13004	914	17	green	green	ADJ
cblr-13004	914	18	-	-	PUNCT
cblr-13004	914	19	bond	bond	NOUN
cblr-13004	914	20	proceeds	proceed	NOUN
cblr-13004	914	21	“	"	PUNCT
cblr-13004	914	22	should	should	AUX
cblr-13004	914	23	be	be	AUX
cblr-13004	914	24	credited	credit	VERB
cblr-13004	914	25	to	to	ADP
cblr-13004	914	26	a	a	DET
cblr-13004	914	27	sub	sub	NOUN
cblr-13004	914	28	-	-	NOUN
cblr-13004	914	29	account	account	ADJ
cblr-13004	914	30	,	,	PUNCT
cblr-13004	914	31	moved	move	VERB
cblr-13004	914	32	to	to	ADP
cblr-13004	914	33	a	a	DET
cblr-13004	914	34	subportfolio	subportfolio	NOUN
cblr-13004	914	35	or	or	CCONJ
cblr-13004	914	36	otherwise	otherwise	ADV
cblr-13004	914	37	tracked	track	VERB
cblr-13004	914	38	by	by	ADP
cblr-13004	914	39	the	the	DET
cblr-13004	914	40	issuer	issuer	NOUN
cblr-13004	914	41	in	in	ADP
cblr-13004	914	42	an	an	DET
cblr-13004	914	43	appropriate	appropriate	ADJ
cblr-13004	914	44	manner	manner	NOUN
cblr-13004	914	45	”	"	PUNCT
cblr-13004	914	46	)	)	PUNCT
cblr-13004	914	47	.	.	PUNCT
cblr-13004	915	1	239	239	NUM
cblr-13004	915	2	repsol	repsol	NOUN
cblr-13004	915	3	’s	’s	PART
cblr-13004	915	4	bonds	bond	NOUN
cblr-13004	915	5	were	be	AUX
cblr-13004	915	6	for	for	ADP
cblr-13004	915	7	energy	energy	NOUN
cblr-13004	915	8	efficiency	efficiency	NOUN
cblr-13004	915	9	and	and	CCONJ
cblr-13004	915	10	carbon	carbon	NOUN
cblr-13004	915	11	emission	emission	NOUN
cblr-13004	915	12	reduction	reduction	NOUN
cblr-13004	915	13	.	.	PUNCT
cblr-13004	916	1	criticism	criticism	NOUN
cblr-13004	916	2	reportedly	reportedly	ADV
cblr-13004	916	3	centered	center	VERB
cblr-13004	916	4	on	on	ADP
cblr-13004	916	5	the	the	DET
cblr-13004	916	6	fact	fact	NOUN
cblr-13004	916	7	that	that	SCONJ
cblr-13004	916	8	repsol	repsol	NOUN
cblr-13004	916	9	remained	remain	VERB
cblr-13004	916	10	a	a	DET
cblr-13004	916	11	fossil	fossil	NOUN
cblr-13004	916	12	-	-	PUNCT
cblr-13004	916	13	fuel	fuel	NOUN
cblr-13004	916	14	company	company	NOUN
cblr-13004	916	15	and	and	CCONJ
cblr-13004	916	16	was	be	AUX
cblr-13004	916	17	simply	simply	ADV
cblr-13004	916	18	making	make	VERB
cblr-13004	916	19	its	its	PRON
cblr-13004	916	20	operations	operation	NOUN
cblr-13004	916	21	incrementally	incrementally	ADV
cblr-13004	916	22	greener	green	ADJ
cblr-13004	916	23	.	.	PUNCT
cblr-13004	917	1	see	see	VERB
cblr-13004	917	2	banahan	banahan	PROPN
cblr-13004	917	3	,	,	PUNCT
cblr-13004	917	4	supra	supra	PROPN
cblr-13004	917	5	note	note	PROPN
cblr-13004	917	6	8	8	NUM
cblr-13004	917	7	,	,	PUNCT
cblr-13004	917	8	at	at	ADP
cblr-13004	917	9	856–57	856–57	NUM
cblr-13004	917	10	.	.	PUNCT
cblr-13004	918	1	240	240	NUM
cblr-13004	918	2	see	see	VERB
cblr-13004	918	3	mighty	mighty	ADJ
cblr-13004	918	4	earth	earth	NOUN
cblr-13004	918	5	,	,	PUNCT
cblr-13004	918	6	report	report	NOUN
cblr-13004	918	7	:	:	PUNCT
cblr-13004	918	8	michelin	michelin	PROPN
cblr-13004	918	9	covered	cover	VERB
cblr-13004	918	10	up	up	ADP
cblr-13004	918	11	industrial	industrial	ADJ
cblr-13004	918	12	deforestation	deforestation	NOUN
cblr-13004	918	13	by	by	ADP
cblr-13004	918	14	its	its	PRON
cblr-13004	918	15	indonesian	indonesian	ADJ
cblr-13004	918	16	partner	partner	NOUN
cblr-13004	918	17	in	in	ADP
cblr-13004	918	18	“	"	PUNCT
cblr-13004	918	19	eco	eco	NOUN
cblr-13004	918	20	-	-	PUNCT
cblr-13004	918	21	friendly	friendly	ADJ
cblr-13004	918	22	”	"	PUNCT
cblr-13004	918	23	rubber	rubber	NOUN
cblr-13004	918	24	venture	venture	NOUN
cblr-13004	918	25	,	,	PUNCT
cblr-13004	918	26	farmlandgrab.org	farmlandgrab.org	X
cblr-13004	918	27	(	(	PUNCT
cblr-13004	918	28	oct	oct	PROPN
cblr-13004	918	29	.	.	PROPN
cblr-13004	918	30	6	6	NUM
cblr-13004	918	31	,	,	PUNCT
cblr-13004	918	32	2020	2020	NUM
cblr-13004	918	33	)	)	PUNCT
cblr-13004	918	34	,	,	PUNCT
cblr-13004	918	35	https://www.farmlandgrab.org/post/view/29896-report-michelin-covered-up-industrialdeforestation-by-its-indonesian-partner-in-eco-friendly-rubber-venture	https://www.farmlandgrab.org/post/view/29896-report-michelin-covered-up-industrialdeforestation-by-its-indonesian-partner-in-eco-friendly-rubber-venture	X
cblr-13004	919	1	[	[	X
cblr-13004	919	2	https://perma.cc/9f3u-2ltn	https://perma.cc/9f3u-2ltn	X
cblr-13004	919	3	]	]	X
cblr-13004	919	4	.	.	PUNCT
cblr-13004	920	1	no	no	INTJ
cblr-13004	920	2	.	.	NOUN
cblr-13004	920	3	1	1	NUM
cblr-13004	920	4	]	]	X
cblr-13004	920	5	green	green	ADJ
cblr-13004	920	6	bond	bond	NOUN
cblr-13004	920	7	reporting	report	VERB
cblr-13004	920	8	271	271	NUM
cblr-13004	920	9	disclosure	disclosure	NOUN
cblr-13004	920	10	requirements	requirement	NOUN
cblr-13004	920	11	,	,	PUNCT
cblr-13004	920	12	one	one	PRON
cblr-13004	920	13	should	should	AUX
cblr-13004	920	14	consider	consider	VERB
cblr-13004	920	15	that	that	SCONJ
cblr-13004	920	16	the	the	DET
cblr-13004	920	17	rapidly	rapidly	ADV
cblr-13004	920	18	growing	grow	VERB
cblr-13004	920	19	green	green	ADJ
cblr-13004	920	20	market	market	NOUN
cblr-13004	920	21	may	may	AUX
cblr-13004	920	22	attract	attract	VERB
cblr-13004	920	23	bad	bad	ADJ
cblr-13004	920	24	actors	actor	NOUN
cblr-13004	920	25	as	as	SCONJ
cblr-13004	920	26	it	it	PRON
cblr-13004	920	27	becomes	become	VERB
cblr-13004	920	28	more	more	ADV
cblr-13004	920	29	lucrative	lucrative	ADJ
cblr-13004	920	30	.	.	PUNCT
cblr-13004	921	1	the	the	DET
cblr-13004	921	2	absence	absence	NOUN
cblr-13004	921	3	of	of	ADP
cblr-13004	921	4	a	a	DET
cblr-13004	921	5	large	large	ADJ
cblr-13004	921	6	greenium	greenium	NOUN
cblr-13004	921	7	does	do	AUX
cblr-13004	921	8	not	not	PART
cblr-13004	921	9	necessarily	necessarily	ADV
cblr-13004	921	10	forestall	forestall	VERB
cblr-13004	921	11	this	this	PRON
cblr-13004	921	12	,	,	PUNCT
cblr-13004	921	13	as	as	SCONJ
cblr-13004	921	14	research	research	NOUN
cblr-13004	921	15	suggests	suggest	VERB
cblr-13004	921	16	that	that	SCONJ
cblr-13004	921	17	companies	company	NOUN
cblr-13004	921	18	may	may	AUX
cblr-13004	921	19	benefit	benefit	VERB
cblr-13004	921	20	from	from	ADP
cblr-13004	921	21	issuing	issue	VERB
cblr-13004	921	22	green	green	ADJ
cblr-13004	921	23	bonds	bond	NOUN
cblr-13004	921	24	in	in	ADP
cblr-13004	921	25	ways	way	NOUN
cblr-13004	921	26	other	other	ADJ
cblr-13004	921	27	than	than	ADP
cblr-13004	921	28	by	by	ADP
cblr-13004	921	29	being	be	AUX
cblr-13004	921	30	able	able	ADJ
cblr-13004	921	31	to	to	PART
cblr-13004	921	32	pay	pay	VERB
cblr-13004	921	33	less	less	ADJ
cblr-13004	921	34	interest.241	interest.241	VERB
cblr-13004	921	35	finally	finally	ADV
cblr-13004	921	36	,	,	PUNCT
cblr-13004	921	37	it	it	PRON
cblr-13004	921	38	might	might	AUX
cblr-13004	921	39	be	be	AUX
cblr-13004	921	40	argued	argue	VERB
cblr-13004	921	41	that	that	SCONJ
cblr-13004	921	42	the	the	DET
cblr-13004	921	43	existing	exist	VERB
cblr-13004	921	44	regime	regime	NOUN
cblr-13004	921	45	,	,	PUNCT
cblr-13004	921	46	including	include	VERB
cblr-13004	921	47	the	the	DET
cblr-13004	921	48	threat	threat	NOUN
cblr-13004	921	49	of	of	ADP
cblr-13004	921	50	fraud	fraud	NOUN
cblr-13004	921	51	liability	liability	NOUN
cblr-13004	921	52	for	for	ADP
cblr-13004	921	53	false	false	ADJ
cblr-13004	921	54	or	or	CCONJ
cblr-13004	921	55	misleading	misleading	ADJ
cblr-13004	921	56	disclosures	disclosure	NOUN
cblr-13004	921	57	of	of	ADP
cblr-13004	921	58	intention,242	intention,242	PROPN
cblr-13004	921	59	is	be	AUX
cblr-13004	921	60	already	already	ADV
cblr-13004	921	61	producing	produce	VERB
cblr-13004	921	62	the	the	DET
cblr-13004	921	63	optimal	optimal	ADJ
cblr-13004	921	64	level	level	NOUN
cblr-13004	921	65	of	of	ADP
cblr-13004	921	66	post	post	ADJ
cblr-13004	921	67	-	-	ADJ
cblr-13004	921	68	issuance	issuance	ADJ
cblr-13004	921	69	disclosure	disclosure	NOUN
cblr-13004	921	70	.	.	PUNCT
cblr-13004	922	1	the	the	DET
cblr-13004	922	2	argument	argument	NOUN
cblr-13004	922	3	thus	thus	ADV
cblr-13004	922	4	would	would	AUX
cblr-13004	922	5	be	be	AUX
cblr-13004	922	6	that	that	SCONJ
cblr-13004	922	7	requiring	require	VERB
cblr-13004	922	8	more	more	ADJ
cblr-13004	922	9	disclosure	disclosure	NOUN
cblr-13004	922	10	would	would	AUX
cblr-13004	922	11	impose	impose	VERB
cblr-13004	922	12	an	an	DET
cblr-13004	922	13	unjustified	unjustified	ADJ
cblr-13004	922	14	cost	cost	NOUN
cblr-13004	922	15	on	on	ADP
cblr-13004	922	16	issuers	issuer	NOUN
cblr-13004	922	17	.	.	PUNCT
cblr-13004	923	1	on	on	ADP
cblr-13004	923	2	a	a	DET
cblr-13004	923	3	factual	factual	ADJ
cblr-13004	923	4	level	level	NOUN
cblr-13004	923	5	,	,	PUNCT
cblr-13004	923	6	curtis	curtis	NOUN
cblr-13004	923	7	,	,	PUNCT
cblr-13004	923	8	weidemaier	weidemaier	ADV
cblr-13004	923	9	,	,	PUNCT
cblr-13004	923	10	and	and	CCONJ
cblr-13004	923	11	gulati	gulati	PROPN
cblr-13004	923	12	have	have	AUX
cblr-13004	923	13	found	find	VERB
cblr-13004	923	14	that	that	SCONJ
cblr-13004	923	15	market	market	NOUN
cblr-13004	923	16	participants	participant	NOUN
cblr-13004	923	17	do	do	AUX
cblr-13004	923	18	want	want	VERB
cblr-13004	923	19	greater	great	ADJ
cblr-13004	923	20	disclosure,243	disclosure,243	NOUN
cblr-13004	923	21	although	although	SCONJ
cblr-13004	923	22	that	that	PRON
cblr-13004	923	23	may	may	AUX
cblr-13004	923	24	be	be	AUX
cblr-13004	923	25	a	a	DET
cblr-13004	923	26	separate	separate	ADJ
cblr-13004	923	27	question	question	NOUN
cblr-13004	923	28	from	from	ADP
cblr-13004	923	29	whether	whether	SCONJ
cblr-13004	923	30	they	they	PRON
cblr-13004	923	31	are	be	AUX
cblr-13004	923	32	willing	willing	ADJ
cblr-13004	923	33	to	to	PART
cblr-13004	923	34	pay	pay	VERB
cblr-13004	923	35	for	for	ADP
cblr-13004	923	36	it	it	PRON
cblr-13004	923	37	.	.	PUNCT
cblr-13004	924	1	on	on	ADP
cblr-13004	924	2	a	a	DET
cblr-13004	924	3	theoretical	theoretical	ADJ
cblr-13004	924	4	level	level	NOUN
cblr-13004	924	5	,	,	PUNCT
cblr-13004	924	6	this	this	DET
cblr-13004	924	7	unfalsifiable	unfalsifiable	ADJ
cblr-13004	924	8	argument	argument	NOUN
cblr-13004	924	9	can	can	AUX
cblr-13004	924	10	be	be	AUX
cblr-13004	924	11	countered	counter	VERB
cblr-13004	924	12	by	by	ADP
cblr-13004	924	13	another	another	PRON
cblr-13004	924	14	:	:	PUNCT
cblr-13004	924	15	the	the	DET
cblr-13004	924	16	absence	absence	NOUN
cblr-13004	924	17	of	of	ADP
cblr-13004	924	18	a	a	DET
cblr-13004	924	19	greenium	greenium	NOUN
cblr-13004	924	20	,	,	PUNCT
cblr-13004	924	21	together	together	ADV
cblr-13004	924	22	with	with	ADP
cblr-13004	924	23	the	the	DET
cblr-13004	924	24	explanation	explanation	NOUN
cblr-13004	924	25	by	by	ADP
cblr-13004	924	26	curtis	curtis	PROPN
cblr-13004	924	27	,	,	PUNCT
cblr-13004	924	28	weidemaier	weidemaier	ADV
cblr-13004	924	29	,	,	PUNCT
cblr-13004	924	30	and	and	CCONJ
cblr-13004	924	31	gulati	gulati	PROPN
cblr-13004	924	32	of	of	ADP
cblr-13004	924	33	how	how	SCONJ
cblr-13004	924	34	the	the	DET
cblr-13004	924	35	green	green	ADJ
cblr-13004	924	36	-	-	PUNCT
cblr-13004	924	37	bond	bond	NOUN
cblr-13004	924	38	market	market	NOUN
cblr-13004	924	39	could	could	AUX
cblr-13004	924	40	grow	grow	VERB
cblr-13004	924	41	quickly	quickly	ADV
cblr-13004	924	42	without	without	ADP
cblr-13004	924	43	a	a	DET
cblr-13004	924	44	greenium	greenium	NOUN
cblr-13004	924	45	and	and	CCONJ
cblr-13004	924	46	without	without	ADP
cblr-13004	924	47	inducing	induce	VERB
cblr-13004	924	48	new	new	ADJ
cblr-13004	924	49	green	green	ADJ
cblr-13004	924	50	investment,244	investment,244	PROPN
cblr-13004	924	51	suggests	suggest	VERB
cblr-13004	924	52	that	that	SCONJ
cblr-13004	924	53	the	the	DET
cblr-13004	924	54	market	market	NOUN
cblr-13004	924	55	may	may	AUX
cblr-13004	924	56	not	not	PART
cblr-13004	924	57	be	be	AUX
cblr-13004	924	58	functioning	function	VERB
cblr-13004	924	59	terribly	terribly	ADV
cblr-13004	924	60	well	well	ADV
cblr-13004	924	61	relative	relative	ADJ
cblr-13004	924	62	to	to	ADP
cblr-13004	924	63	its	its	PRON
cblr-13004	924	64	promise	promise	NOUN
cblr-13004	924	65	.	.	PUNCT
cblr-13004	925	1	perhaps	perhaps	ADV
cblr-13004	925	2	improved	improve	VERB
cblr-13004	925	3	disclosure	disclosure	NOUN
cblr-13004	925	4	standards	standard	NOUN
cblr-13004	925	5	would	would	AUX
cblr-13004	925	6	strengthen	strengthen	VERB
cblr-13004	925	7	green	green	ADJ
cblr-13004	925	8	credibility	credibility	NOUN
cblr-13004	925	9	for	for	ADP
cblr-13004	925	10	the	the	DET
cblr-13004	925	11	market	market	NOUN
cblr-13004	925	12	as	as	ADP
cblr-13004	925	13	a	a	DET
cblr-13004	925	14	whole	whole	NOUN
cblr-13004	925	15	,	,	PUNCT
cblr-13004	925	16	increase	increase	VERB
cblr-13004	925	17	the	the	DET
cblr-13004	925	18	greenium	greenium	NOUN
cblr-13004	925	19	,	,	PUNCT
cblr-13004	925	20	and	and	CCONJ
cblr-13004	925	21	pull	pull	VERB
cblr-13004	925	22	in	in	ADP
cblr-13004	925	23	new	new	ADJ
cblr-13004	925	24	investment	investment	NOUN
cblr-13004	925	25	.	.	PUNCT
cblr-13004	926	1	given	give	VERB
cblr-13004	926	2	the	the	DET
cblr-13004	926	3	speculative	speculative	ADJ
cblr-13004	926	4	nature	nature	NOUN
cblr-13004	926	5	of	of	ADP
cblr-13004	926	6	both	both	CCONJ
cblr-13004	926	7	the	the	DET
cblr-13004	926	8	existing	exist	VERB
cblr-13004	926	9	-	-	PUNCT
cblr-13004	926	10	disclosure	disclosure	NOUN
cblr-13004	926	11	-	-	PUNCT
cblr-13004	926	12	is	be	AUX
cblr-13004	926	13	-	-	PUNCT
cblr-13004	926	14	optimal	optimal	ADJ
cblr-13004	926	15	241	241	NUM
cblr-13004	926	16	see	see	VERB
cblr-13004	926	17	caroline	caroline	PROPN
cblr-13004	926	18	flammer	flammer	PROPN
cblr-13004	926	19	,	,	PUNCT
cblr-13004	926	20	corporate	corporate	ADJ
cblr-13004	926	21	green	green	ADJ
cblr-13004	926	22	bonds	bond	NOUN
cblr-13004	926	23	,	,	PUNCT
cblr-13004	926	24	142	142	NUM
cblr-13004	926	25	j.	j.	PROPN
cblr-13004	926	26	fin	fin	PROPN
cblr-13004	926	27	.	.	PUNCT
cblr-13004	927	1	econ.499	econ.499	PROPN
cblr-13004	927	2	,	,	PUNCT
cblr-13004	927	3	500	500	NUM
cblr-13004	927	4	,	,	PUNCT
cblr-13004	927	5	507	507	NUM
cblr-13004	927	6	(	(	PUNCT
cblr-13004	927	7	2021	2021	NUM
cblr-13004	927	8	)	)	PUNCT
cblr-13004	927	9	,	,	PUNCT
cblr-13004	927	10	https://doi.org/10.1016/j.jfineco.2021.01.010	https://doi.org/10.1016/j.jfineco.2021.01.010	NOUN
cblr-13004	928	1	[	[	X
cblr-13004	928	2	https://perma.cc/62l2-ra5	https://perma.cc/62l2-ra5	PROPN
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cblr-13004	928	5	,	,	PUNCT
cblr-13004	928	6	at	at	ADP
cblr-13004	928	7	2	2	NUM
cblr-13004	928	8	(	(	PUNCT
cblr-13004	928	9	finding	find	VERB
cblr-13004	928	10	in	in	ADP
cblr-13004	928	11	an	an	DET
cblr-13004	928	12	event	event	NOUN
cblr-13004	928	13	study	study	NOUN
cblr-13004	928	14	that	that	PRON
cblr-13004	928	15	greenbond	greenbond	VERB
cblr-13004	928	16	issuers	issuer	NOUN
cblr-13004	928	17	experience	experience	VERB
cblr-13004	928	18	a	a	DET
cblr-13004	928	19	0.49	0.49	NUM
cblr-13004	928	20	%	%	NOUN
cblr-13004	928	21	cumulative	cumulative	ADJ
cblr-13004	928	22	abnormal	abnormal	ADJ
cblr-13004	928	23	return	return	NOUN
cblr-13004	928	24	in	in	ADP
cblr-13004	928	25	the	the	DET
cblr-13004	928	26	“	"	PUNCT
cblr-13004	928	27	short	short	ADJ
cblr-13004	928	28	time	time	NOUN
cblr-13004	928	29	window	window	NOUN
cblr-13004	928	30	around	around	ADP
cblr-13004	928	31	the	the	DET
cblr-13004	928	32	announcement	announcement	NOUN
cblr-13004	928	33	of	of	ADP
cblr-13004	928	34	green	green	ADJ
cblr-13004	928	35	bond	bond	NOUN
cblr-13004	928	36	issues	issue	NOUN
cblr-13004	928	37	”	"	PUNCT
cblr-13004	928	38	)	)	PUNCT
cblr-13004	928	39	.	.	PUNCT
cblr-13004	929	1	242	242	NUM
cblr-13004	929	2	as	as	SCONJ
cblr-13004	929	3	discussed	discuss	VERB
cblr-13004	929	4	,	,	PUNCT
cblr-13004	929	5	fraud	fraud	NOUN
cblr-13004	929	6	liability	liability	NOUN
cblr-13004	929	7	and	and	CCONJ
cblr-13004	929	8	third	third	ADJ
cblr-13004	929	9	-	-	PUNCT
cblr-13004	929	10	party	party	NOUN
cblr-13004	929	11	verification	verification	NOUN
cblr-13004	929	12	can	can	AUX
cblr-13004	929	13	be	be	AUX
cblr-13004	929	14	mutually	mutually	ADV
cblr-13004	929	15	reinforcing	reinforce	VERB
cblr-13004	929	16	mechanisms	mechanism	NOUN
cblr-13004	929	17	for	for	ADP
cblr-13004	929	18	inducing	induce	VERB
cblr-13004	929	19	disclosure	disclosure	NOUN
cblr-13004	929	20	,	,	PUNCT
cblr-13004	929	21	as	as	SCONJ
cblr-13004	929	22	they	they	PRON
cblr-13004	929	23	are	be	AUX
cblr-13004	929	24	in	in	ADP
cblr-13004	929	25	the	the	DET
cblr-13004	929	26	context	context	NOUN
cblr-13004	929	27	of	of	ADP
cblr-13004	929	28	public	public	ADJ
cblr-13004	929	29	-	-	PUNCT
cblr-13004	929	30	company	company	NOUN
cblr-13004	929	31	financial	financial	ADJ
cblr-13004	929	32	statements	statement	NOUN
cblr-13004	929	33	,	,	PUNCT
cblr-13004	929	34	which	which	PRON
cblr-13004	929	35	are	be	AUX
cblr-13004	929	36	governed	govern	VERB
cblr-13004	929	37	by	by	ADP
cblr-13004	929	38	the	the	DET
cblr-13004	929	39	securities	security	NOUN
cblr-13004	929	40	-	-	PUNCT
cblr-13004	929	41	fraud	fraud	NOUN
cblr-13004	929	42	regime	regime	NOUN
cblr-13004	929	43	and	and	CCONJ
cblr-13004	929	44	by	by	ADP
cblr-13004	929	45	auditing	auditing	NOUN
cblr-13004	929	46	requirements	requirement	NOUN
cblr-13004	929	47	.	.	PUNCT
cblr-13004	930	1	see	see	VERB
cblr-13004	930	2	discussion	discussion	NOUN
cblr-13004	930	3	supra	supra	PROPN
cblr-13004	930	4	section	section	PROPN
cblr-13004	930	5	ii.b.2	ii.b.2	PROPN
cblr-13004	930	6	.	.	PUNCT
cblr-13004	931	1	243	243	NUM
cblr-13004	931	2	curtis	curtis	PROPN
cblr-13004	931	3	et	et	PROPN
cblr-13004	931	4	al	al	PROPN
cblr-13004	931	5	.	.	PROPN
cblr-13004	931	6	,	,	PUNCT
cblr-13004	931	7	supra	supra	PROPN
cblr-13004	931	8	note	note	PROPN
cblr-13004	931	9	10	10	NUM
cblr-13004	931	10	,	,	PUNCT
cblr-13004	931	11	at	at	ADP
cblr-13004	931	12	47	47	NUM
cblr-13004	931	13	.	.	PUNCT
cblr-13004	932	1	244	244	NUM
cblr-13004	932	2	see	see	NOUN
cblr-13004	932	3	discussion	discussion	NOUN
cblr-13004	932	4	supra	supra	PROPN
cblr-13004	932	5	notes	note	VERB
cblr-13004	932	6	80–88	80–88	NUM
cblr-13004	932	7	and	and	CCONJ
cblr-13004	932	8	accompanying	accompany	VERB
cblr-13004	932	9	text	text	NOUN
cblr-13004	932	10	.	.	PUNCT
cblr-13004	933	1	272	272	NUM
cblr-13004	933	2	columbia	columbia	PROPN
cblr-13004	933	3	business	business	NOUN
cblr-13004	933	4	law	law	PROPN
cblr-13004	933	5	review	review	NOUN
cblr-13004	933	6	[	[	X
cblr-13004	933	7	vol	vol	NOUN
cblr-13004	933	8	.	.	NOUN
cblr-13004	933	9	2024	2024	NUM
cblr-13004	933	10	and	and	CCONJ
cblr-13004	933	11	more	more	ADJ
cblr-13004	933	12	-	-	PUNCT
cblr-13004	933	13	disclosure	disclosure	NOUN
cblr-13004	933	14	-	-	PUNCT
cblr-13004	933	15	would	would	AUX
cblr-13004	933	16	-	-	PUNCT
cblr-13004	933	17	improve	improve	VERB
cblr-13004	933	18	-	-	PUNCT
cblr-13004	933	19	the	the	DET
cblr-13004	933	20	-	-	PUNCT
cblr-13004	933	21	market	market	NOUN
cblr-13004	933	22	contentions	contention	NOUN
cblr-13004	933	23	,	,	PUNCT
cblr-13004	933	24	the	the	DET
cblr-13004	933	25	more	more	ADV
cblr-13004	933	26	compelling	compelling	ADJ
cblr-13004	933	27	point	point	NOUN
cblr-13004	933	28	seems	seem	VERB
cblr-13004	933	29	to	to	PART
cblr-13004	933	30	be	be	AUX
cblr-13004	933	31	that	that	SCONJ
cblr-13004	933	32	those	those	PRON
cblr-13004	933	33	who	who	PRON
cblr-13004	933	34	directly	directly	ADV
cblr-13004	933	35	or	or	CCONJ
cblr-13004	933	36	indirectly	indirectly	ADV
cblr-13004	933	37	buy	buy	VERB
cblr-13004	933	38	green	green	ADJ
cblr-13004	933	39	bonds	bond	NOUN
cblr-13004	933	40	because	because	SCONJ
cblr-13004	933	41	of	of	ADP
cblr-13004	933	42	their	their	PRON
cblr-13004	933	43	greenness	greenness	NOUN
cblr-13004	933	44	deserve	deserve	VERB
cblr-13004	933	45	protection	protection	NOUN
cblr-13004	933	46	.	.	PUNCT
cblr-13004	934	1	if	if	SCONJ
cblr-13004	934	2	the	the	DET
cblr-13004	934	3	limited	limited	ADJ
cblr-13004	934	4	proposal	proposal	NOUN
cblr-13004	934	5	presented	present	VERB
cblr-13004	934	6	here	here	ADV
cblr-13004	934	7	goes	go	VERB
cblr-13004	934	8	too	too	ADV
cblr-13004	934	9	far	far	ADV
cblr-13004	934	10	for	for	ADP
cblr-13004	934	11	icma	icma	NOUN
cblr-13004	934	12	,	,	PUNCT
cblr-13004	934	13	there	there	PRON
cblr-13004	934	14	are	be	VERB
cblr-13004	934	15	two	two	NUM
cblr-13004	934	16	nonexclusive	nonexclusive	ADJ
cblr-13004	934	17	possibilities	possibility	NOUN
cblr-13004	934	18	for	for	ADP
cblr-13004	934	19	restricting	restrict	VERB
cblr-13004	934	20	it	it	PRON
cblr-13004	934	21	further	far	ADV
cblr-13004	934	22	.	.	PUNCT
cblr-13004	935	1	these	these	DET
cblr-13004	935	2	approaches	approach	NOUN
cblr-13004	935	3	are	be	AUX
cblr-13004	935	4	less	less	ADV
cblr-13004	935	5	preferred	preferred	ADJ
cblr-13004	935	6	by	by	ADP
cblr-13004	935	7	the	the	DET
cblr-13004	935	8	author	author	NOUN
cblr-13004	935	9	.	.	PUNCT
cblr-13004	936	1	the	the	DET
cblr-13004	936	2	first	first	ADJ
cblr-13004	936	3	potential	potential	ADJ
cblr-13004	936	4	limit	limit	NOUN
cblr-13004	936	5	follows	follow	VERB
cblr-13004	936	6	from	from	ADP
cblr-13004	936	7	the	the	DET
cblr-13004	936	8	finding	finding	NOUN
cblr-13004	936	9	that	that	SCONJ
cblr-13004	936	10	investment	investment	NOUN
cblr-13004	936	11	-	-	PUNCT
cblr-13004	936	12	grade	grade	NOUN
cblr-13004	936	13	status	status	NOUN
cblr-13004	936	14	has	have	AUX
cblr-13004	936	15	been	be	AUX
cblr-13004	936	16	associated	associate	VERB
cblr-13004	936	17	with	with	ADP
cblr-13004	936	18	reporting	reporting	NOUN
cblr-13004	936	19	quality.245	quality.245	VERB
cblr-13004	936	20	if	if	SCONJ
cblr-13004	936	21	that	that	PRON
cblr-13004	936	22	indicates	indicate	VERB
cblr-13004	936	23	a	a	DET
cblr-13004	936	24	market	market	NOUN
cblr-13004	936	25	expectation	expectation	NOUN
cblr-13004	936	26	that	that	SCONJ
cblr-13004	936	27	such	such	ADJ
cblr-13004	936	28	firms	firm	NOUN
cblr-13004	936	29	will	will	AUX
cblr-13004	936	30	attest	attest	VERB
cblr-13004	936	31	,	,	PUNCT
cblr-13004	936	32	then	then	ADV
cblr-13004	936	33	perhaps	perhaps	ADV
cblr-13004	936	34	existing	exist	VERB
cblr-13004	936	35	market	market	NOUN
cblr-13004	936	36	discipline	discipline	NOUN
cblr-13004	936	37	is	be	AUX
cblr-13004	936	38	enough	enough	ADJ
cblr-13004	936	39	for	for	ADP
cblr-13004	936	40	that	that	DET
cblr-13004	936	41	market	market	NOUN
cblr-13004	936	42	segment	segment	NOUN
cblr-13004	936	43	.	.	PUNCT
cblr-13004	937	1	if	if	SCONJ
cblr-13004	937	2	icma	icma	PROPN
cblr-13004	937	3	were	be	AUX
cblr-13004	937	4	to	to	PART
cblr-13004	937	5	adopt	adopt	VERB
cblr-13004	937	6	an	an	DET
cblr-13004	937	7	attestation	attestation	NOUN
cblr-13004	937	8	requirement	requirement	NOUN
cblr-13004	937	9	limited	limit	VERB
cblr-13004	937	10	to	to	ADP
cblr-13004	937	11	investment	investment	NOUN
cblr-13004	937	12	-	-	PUNCT
cblr-13004	937	13	grade	grade	NOUN
cblr-13004	937	14	bonds	bond	NOUN
cblr-13004	937	15	,	,	PUNCT
cblr-13004	937	16	it	it	PRON
cblr-13004	937	17	should	should	AUX
cblr-13004	937	18	heed	heed	VERB
cblr-13004	937	19	partnoy	partnoy	NOUN
cblr-13004	937	20	’s	’s	PART
cblr-13004	937	21	warning	warning	NOUN
cblr-13004	937	22	that	that	SCONJ
cblr-13004	937	23	incorporating	incorporate	VERB
cblr-13004	937	24	ratings	rating	NOUN
cblr-13004	937	25	into	into	ADP
cblr-13004	937	26	financial	financial	ADJ
cblr-13004	937	27	regulation	regulation	NOUN
cblr-13004	937	28	can	can	AUX
cblr-13004	937	29	entrench	entrench	VERB
cblr-13004	937	30	particular	particular	ADJ
cblr-13004	937	31	rating	rating	NOUN
cblr-13004	937	32	agencies	agency	NOUN
cblr-13004	937	33	’	'	PUNCT
cblr-13004	937	34	market	market	NOUN
cblr-13004	937	35	positions	position	NOUN
cblr-13004	937	36	and	and	CCONJ
cblr-13004	937	37	reduce	reduce	VERB
cblr-13004	937	38	rating	rating	NOUN
cblr-13004	937	39	quality.246	quality.246	PROPN
cblr-13004	937	40	icma	icma	NOUN
cblr-13004	937	41	should	should	AUX
cblr-13004	937	42	thus	thus	ADV
cblr-13004	937	43	consider	consider	VERB
cblr-13004	937	44	some	some	DET
cblr-13004	937	45	form	form	NOUN
cblr-13004	937	46	of	of	ADP
cblr-13004	937	47	market	market	NOUN
cblr-13004	937	48	-	-	PUNCT
cblr-13004	937	49	based	base	VERB
cblr-13004	937	50	definition	definition	NOUN
cblr-13004	937	51	of	of	ADP
cblr-13004	937	52	“	"	PUNCT
cblr-13004	937	53	investment	investment	NOUN
cblr-13004	937	54	grade	grade	NOUN
cblr-13004	937	55	,	,	PUNCT
cblr-13004	937	56	”	"	PUNCT
cblr-13004	937	57	rather	rather	ADV
cblr-13004	937	58	than	than	ADP
cblr-13004	937	59	defining	define	VERB
cblr-13004	937	60	the	the	DET
cblr-13004	937	61	term	term	NOUN
cblr-13004	937	62	according	accord	VERB
cblr-13004	937	63	to	to	ADP
cblr-13004	937	64	particular	particular	ADJ
cblr-13004	937	65	agencies	agency	NOUN
cblr-13004	937	66	’	'	PUNCT
cblr-13004	937	67	ratings	rating	NOUN
cblr-13004	937	68	.	.	PUNCT
cblr-13004	938	1	such	such	DET
cblr-13004	938	2	a	a	DET
cblr-13004	938	3	definition	definition	NOUN
cblr-13004	938	4	could	could	AUX
cblr-13004	938	5	be	be	AUX
cblr-13004	938	6	based	base	VERB
cblr-13004	938	7	on	on	ADP
cblr-13004	938	8	the	the	DET
cblr-13004	938	9	“	"	PUNCT
cblr-13004	938	10	credit	credit	NOUN
cblr-13004	938	11	spread,”247	spread,”247	NOUN
cblr-13004	938	12	the	the	DET
cblr-13004	938	13	difference	difference	NOUN
cblr-13004	938	14	between	between	ADP
cblr-13004	938	15	the	the	DET
cblr-13004	938	16	yield	yield	NOUN
cblr-13004	938	17	promised	promise	VERB
cblr-13004	938	18	by	by	ADP
cblr-13004	938	19	the	the	DET
cblr-13004	938	20	green	green	PROPN
cblr-13004	938	21	bond	bond	PROPN
cblr-13004	938	22	issuer	issuer	NOUN
cblr-13004	938	23	and	and	CCONJ
cblr-13004	938	24	the	the	DET
cblr-13004	938	25	yield	yield	NOUN
cblr-13004	938	26	that	that	PRON
cblr-13004	938	27	would	would	AUX
cblr-13004	938	28	be	be	AUX
cblr-13004	938	29	promised	promise	VERB
cblr-13004	938	30	on	on	ADP
cblr-13004	938	31	a	a	DET
cblr-13004	938	32	comparable	comparable	ADJ
cblr-13004	938	33	bond	bond	NOUN
cblr-13004	938	34	with	with	ADP
cblr-13004	938	35	no	no	DET
cblr-13004	938	36	credit	credit	NOUN
cblr-13004	938	37	risk.248	risk.248	VERB
cblr-13004	938	38	another	another	DET
cblr-13004	938	39	possible	possible	ADJ
cblr-13004	938	40	limit	limit	NOUN
cblr-13004	938	41	would	would	AUX
cblr-13004	938	42	be	be	AUX
cblr-13004	938	43	to	to	PART
cblr-13004	938	44	require	require	VERB
cblr-13004	938	45	attestation	attestation	NOUN
cblr-13004	938	46	only	only	ADV
cblr-13004	938	47	for	for	ADP
cblr-13004	938	48	companies	company	NOUN
cblr-13004	938	49	that	that	PRON
cblr-13004	938	50	do	do	AUX
cblr-13004	938	51	not	not	PART
cblr-13004	938	52	provide	provide	VERB
cblr-13004	938	53	project	project	NOUN
cblr-13004	938	54	-	-	PUNCT
cblr-13004	938	55	level	level	NOUN
cblr-13004	938	56	allocation	allocation	NOUN
cblr-13004	938	57	reporting.249	reporting.249	NOUN
cblr-13004	938	58	if	if	SCONJ
cblr-13004	938	59	the	the	DET
cblr-13004	938	60	issuer	issuer	NOUN
cblr-13004	938	61	claims	claim	VERB
cblr-13004	938	62	to	to	PART
cblr-13004	938	63	have	have	AUX
cblr-13004	938	64	funded	fund	VERB
cblr-13004	938	65	a	a	DET
cblr-13004	938	66	particular	particular	ADJ
cblr-13004	938	67	solar	solar	ADJ
cblr-13004	938	68	plant	plant	NOUN
cblr-13004	938	69	,	,	PUNCT
cblr-13004	938	70	investors	investor	NOUN
cblr-13004	938	71	can	can	AUX
cblr-13004	938	72	check	check	VERB
cblr-13004	938	73	whether	whether	SCONJ
cblr-13004	938	74	the	the	DET
cblr-13004	938	75	plant	plant	NOUN
cblr-13004	938	76	was	be	AUX
cblr-13004	938	77	actually	actually	ADV
cblr-13004	938	78	245	245	NUM
cblr-13004	938	79	see	see	NOUN
cblr-13004	938	80	discussion	discussion	NOUN
cblr-13004	938	81	supra	supra	PROPN
cblr-13004	938	82	section	section	PROPN
cblr-13004	938	83	iv.b.5	iv.b.5	PROPN
cblr-13004	938	84	.	.	PUNCT
cblr-13004	939	1	246	246	NUM
cblr-13004	939	2	frank	frank	PROPN
cblr-13004	939	3	partnoy	partnoy	PROPN
cblr-13004	939	4	,	,	PUNCT
cblr-13004	939	5	the	the	DET
cblr-13004	939	6	siskel	siskel	NOUN
cblr-13004	939	7	and	and	CCONJ
cblr-13004	939	8	ebert	ebert	NOUN
cblr-13004	939	9	of	of	ADP
cblr-13004	939	10	financial	financial	ADJ
cblr-13004	939	11	markets	market	NOUN
cblr-13004	939	12	?	?	PUNCT
cblr-13004	939	13	:	:	PUNCT
cblr-13004	939	14	two	two	NUM
cblr-13004	939	15	thumbs	thumb	NOUN
cblr-13004	939	16	down	down	ADP
cblr-13004	939	17	for	for	ADP
cblr-13004	939	18	the	the	DET
cblr-13004	939	19	credit	credit	NOUN
cblr-13004	939	20	rating	rating	NOUN
cblr-13004	939	21	agencies	agency	NOUN
cblr-13004	939	22	,	,	PUNCT
cblr-13004	939	23	77	77	NUM
cblr-13004	939	24	wash	wash	NOUN
cblr-13004	939	25	.	.	PUNCT
cblr-13004	940	1	u.l.q	u.l.q	NOUN
cblr-13004	940	2	.	.	PUNCT
cblr-13004	941	1	619	619	NUM
cblr-13004	941	2	,	,	PUNCT
cblr-13004	941	3	690	690	NUM
cblr-13004	941	4	–	–	PUNCT
cblr-13004	941	5	704	704	NUM
cblr-13004	941	6	(	(	PUNCT
cblr-13004	941	7	1999	1999	NUM
cblr-13004	941	8	)	)	PUNCT
cblr-13004	941	9	(	(	PUNCT
cblr-13004	941	10	arguing	argue	VERB
cblr-13004	941	11	that	that	SCONJ
cblr-13004	941	12	this	this	DET
cblr-13004	941	13	process	process	NOUN
cblr-13004	941	14	occurred	occur	VERB
cblr-13004	941	15	after	after	SCONJ
cblr-13004	941	16	extensive	extensive	ADJ
cblr-13004	941	17	incorporation	incorporation	NOUN
cblr-13004	941	18	of	of	ADP
cblr-13004	941	19	ratings	rating	NOUN
cblr-13004	941	20	in	in	ADP
cblr-13004	941	21	to	to	ADP
cblr-13004	941	22	financial	financial	ADJ
cblr-13004	941	23	regulation	regulation	NOUN
cblr-13004	941	24	began	begin	VERB
cblr-13004	941	25	in	in	ADP
cblr-13004	941	26	1973	1973	NUM
cblr-13004	941	27	)	)	PUNCT
cblr-13004	941	28	.	.	PUNCT
cblr-13004	942	1	247	247	NUM
cblr-13004	942	2	see	see	VERB
cblr-13004	942	3	i	i	PRON
cblr-13004	942	4	d.	d.	PROPN
cblr-13004	942	5	at	at	ADP
cblr-13004	942	6	704–07	704–07	PROPN
cblr-13004	942	7	(	(	PUNCT
cblr-13004	942	8	advocating	advocate	VERB
cblr-13004	942	9	use	use	NOUN
cblr-13004	942	10	of	of	ADP
cblr-13004	942	11	credit	credit	NOUN
cblr-13004	942	12	spreads	spread	NOUN
cblr-13004	942	13	instead	instead	ADV
cblr-13004	942	14	of	of	ADP
cblr-13004	942	15	credit	credit	NOUN
cblr-13004	942	16	ratings	rating	NOUN
cblr-13004	942	17	in	in	ADP
cblr-13004	942	18	financial	financial	ADJ
cblr-13004	942	19	regulation	regulation	NOUN
cblr-13004	942	20	)	)	PUNCT
cblr-13004	942	21	.	.	PUNCT
cblr-13004	943	1	248	248	NUM
cblr-13004	943	2	see	see	VERB
cblr-13004	943	3	i	i	PRON
cblr-13004	943	4	d.	d.	PROPN
cblr-13004	943	5	at	at	ADP
cblr-13004	943	6	655	655	NUM
cblr-13004	943	7	(	(	PUNCT
cblr-13004	943	8	defining	define	VERB
cblr-13004	943	9	credit	credit	NOUN
cblr-13004	943	10	spread	spread	NOUN
cblr-13004	943	11	)	)	PUNCT
cblr-13004	943	12	.	.	PUNCT
cblr-13004	944	1	249	249	NUM
cblr-13004	944	2	recall	recall	VERB
cblr-13004	944	3	that	that	SCONJ
cblr-13004	944	4	a	a	DET
cblr-13004	944	5	negative	negative	ADJ
cblr-13004	944	6	relationship	relationship	NOUN
cblr-13004	944	7	appears	appear	VERB
cblr-13004	944	8	to	to	PART
cblr-13004	944	9	exist	exist	VERB
cblr-13004	944	10	between	between	ADP
cblr-13004	944	11	attestation	attestation	NOUN
cblr-13004	944	12	and	and	CCONJ
cblr-13004	944	13	level	level	NOUN
cblr-13004	944	14	of	of	ADP
cblr-13004	944	15	allocation	allocation	NOUN
cblr-13004	944	16	reporting	reporting	NOUN
cblr-13004	944	17	detail	detail	NOUN
cblr-13004	944	18	.	.	PUNCT
cblr-13004	945	1	see	see	VERB
cblr-13004	945	2	discussion	discussion	NOUN
cblr-13004	945	3	supra	supra	PROPN
cblr-13004	945	4	section	section	PROPN
cblr-13004	945	5	iv.b.0	iv.b.0	PROPN
cblr-13004	945	6	.	.	PUNCT
cblr-13004	946	1	no	no	INTJ
cblr-13004	946	2	.	.	NOUN
cblr-13004	946	3	1	1	NUM
cblr-13004	946	4	]	]	X
cblr-13004	946	5	green	green	ADJ
cblr-13004	946	6	bond	bond	NOUN
cblr-13004	946	7	reporting	report	VERB
cblr-13004	946	8	273	273	NUM
cblr-13004	946	9	built	build	VERB
cblr-13004	946	10	.	.	PUNCT
cblr-13004	947	1	this	this	DET
cblr-13004	947	2	proposal	proposal	NOUN
cblr-13004	947	3	has	have	VERB
cblr-13004	947	4	some	some	DET
cblr-13004	947	5	problems	problem	NOUN
cblr-13004	947	6	.	.	PUNCT
cblr-13004	948	1	apart	apart	ADV
cblr-13004	948	2	from	from	ADP
cblr-13004	948	3	the	the	DET
cblr-13004	948	4	inefficiency	inefficiency	NOUN
cblr-13004	948	5	of	of	ADP
cblr-13004	948	6	putting	put	VERB
cblr-13004	948	7	each	each	DET
cblr-13004	948	8	investor	investor	NOUN
cblr-13004	948	9	individually	individually	ADV
cblr-13004	948	10	to	to	ADP
cblr-13004	948	11	the	the	DET
cblr-13004	948	12	task	task	NOUN
cblr-13004	948	13	of	of	ADP
cblr-13004	948	14	verification	verification	NOUN
cblr-13004	948	15	,	,	PUNCT
cblr-13004	948	16	the	the	DET
cblr-13004	948	17	proposal	proposal	NOUN
cblr-13004	948	18	also	also	ADV
cblr-13004	948	19	suffers	suffer	VERB
cblr-13004	948	20	from	from	ADP
cblr-13004	948	21	the	the	DET
cblr-13004	948	22	difficulty	difficulty	NOUN
cblr-13004	948	23	that	that	PRON
cblr-13004	948	24	defining	define	VERB
cblr-13004	948	25	“	"	PUNCT
cblr-13004	948	26	project	project	NOUN
cblr-13004	948	27	-	-	PUNCT
cblr-13004	948	28	level	level	NOUN
cblr-13004	948	29	”	"	PUNCT
cblr-13004	948	30	might	might	AUX
cblr-13004	948	31	be	be	AUX
cblr-13004	948	32	difficult	difficult	ADJ
cblr-13004	948	33	in	in	ADP
cblr-13004	948	34	some	some	DET
cblr-13004	948	35	cases	case	NOUN
cblr-13004	948	36	.	.	PUNCT
cblr-13004	949	1	although	although	SCONJ
cblr-13004	949	2	a	a	DET
cblr-13004	949	3	solar	solar	ADJ
cblr-13004	949	4	or	or	CCONJ
cblr-13004	949	5	wind	wind	NOUN
cblr-13004	949	6	plant	plant	NOUN
cblr-13004	949	7	is	be	AUX
cblr-13004	949	8	fairly	fairly	ADV
cblr-13004	949	9	easily	easily	ADV
cblr-13004	949	10	defined	define	VERB
cblr-13004	949	11	as	as	ADP
cblr-13004	949	12	a	a	DET
cblr-13004	949	13	project	project	NOUN
cblr-13004	949	14	,	,	PUNCT
cblr-13004	949	15	it	it	PRON
cblr-13004	949	16	might	might	AUX
cblr-13004	949	17	be	be	AUX
cblr-13004	949	18	harder	hard	ADJ
cblr-13004	949	19	to	to	PART
cblr-13004	949	20	define	define	VERB
cblr-13004	949	21	what	what	PRON
cblr-13004	949	22	counts	count	NOUN
cblr-13004	949	23	as	as	ADP
cblr-13004	949	24	“	"	PUNCT
cblr-13004	949	25	project	project	NOUN
cblr-13004	949	26	-	-	PUNCT
cblr-13004	949	27	level	level	NOUN
cblr-13004	949	28	”	"	PUNCT
cblr-13004	949	29	reporting	reporting	NOUN
cblr-13004	949	30	in	in	ADP
cblr-13004	949	31	the	the	DET
cblr-13004	949	32	context	context	NOUN
cblr-13004	949	33	of	of	ADP
cblr-13004	949	34	a	a	DET
cblr-13004	949	35	utility	utility	NOUN
cblr-13004	949	36	’s	’s	PART
cblr-13004	949	37	energy	energy	NOUN
cblr-13004	949	38	conservation	conservation	NOUN
cblr-13004	949	39	program	program	NOUN
cblr-13004	949	40	.	.	PUNCT
cblr-13004	950	1	conversely	conversely	ADV
cblr-13004	950	2	,	,	PUNCT
cblr-13004	950	3	icma	icma	NOUN
cblr-13004	950	4	might	might	AUX
cblr-13004	950	5	consider	consider	VERB
cblr-13004	950	6	going	go	VERB
cblr-13004	950	7	farther	far	ADV
cblr-13004	950	8	and	and	CCONJ
cblr-13004	950	9	requiring	require	VERB
cblr-13004	950	10	not	not	PART
cblr-13004	950	11	just	just	ADV
cblr-13004	950	12	attestation	attestation	NOUN
cblr-13004	950	13	,	,	PUNCT
cblr-13004	950	14	but	but	CCONJ
cblr-13004	950	15	project	project	NOUN
cblr-13004	950	16	-	-	PUNCT
cblr-13004	950	17	level	level	NOUN
cblr-13004	950	18	attestation	attestation	NOUN
cblr-13004	950	19	.	.	PUNCT
cblr-13004	951	1	as	as	SCONJ
cblr-13004	951	2	noted	note	VERB
cblr-13004	951	3	,	,	PUNCT
cblr-13004	951	4	only	only	ADV
cblr-13004	951	5	about	about	ADV
cblr-13004	951	6	30	30	NUM
cblr-13004	951	7	%	%	NOUN
cblr-13004	951	8	of	of	ADP
cblr-13004	951	9	us	we	PRON
cblr-13004	951	10	corporate	corporate	ADJ
cblr-13004	951	11	green	green	ADJ
cblr-13004	951	12	bonds	bond	NOUN
cblr-13004	951	13	have	have	AUX
cblr-13004	951	14	met	meet	VERB
cblr-13004	951	15	this	this	DET
cblr-13004	951	16	standard	standard	NOUN
cblr-13004	951	17	of	of	ADP
cblr-13004	951	18	disclosure.250	disclosure.250	NOUN
cblr-13004	951	19	however	however	ADV
cblr-13004	951	20	,	,	PUNCT
cblr-13004	951	21	the	the	DET
cblr-13004	951	22	requirement	requirement	NOUN
cblr-13004	951	23	of	of	ADP
cblr-13004	951	24	attestation	attestation	NOUN
cblr-13004	951	25	at	at	ADP
cblr-13004	951	26	the	the	DET
cblr-13004	951	27	project	project	NOUN
cblr-13004	951	28	level	level	NOUN
cblr-13004	951	29	seems	seem	VERB
cblr-13004	951	30	likely	likely	ADJ
cblr-13004	951	31	to	to	PART
cblr-13004	951	32	be	be	AUX
cblr-13004	951	33	materially	materially	ADV
cblr-13004	951	34	helpful	helpful	ADJ
cblr-13004	951	35	to	to	ADP
cblr-13004	951	36	users	user	NOUN
cblr-13004	951	37	only	only	ADV
cblr-13004	951	38	if	if	SCONJ
cblr-13004	951	39	the	the	DET
cblr-13004	951	40	projects	project	NOUN
cblr-13004	951	41	are	be	AUX
cblr-13004	951	42	disclosed,251	disclosed,251	PROPN
cblr-13004	951	43	and	and	CCONJ
cblr-13004	951	44	the	the	DET
cblr-13004	951	45	green	green	ADJ
cblr-13004	951	46	bond	bond	NOUN
cblr-13004	951	47	principles	principle	NOUN
cblr-13004	951	48	currently	currently	ADV
cblr-13004	951	49	recognize	recognize	VERB
cblr-13004	951	50	that	that	PRON
cblr-13004	951	51	project	project	NOUN
cblr-13004	951	52	-	-	PUNCT
cblr-13004	951	53	level	level	NOUN
cblr-13004	951	54	reporting	reporting	NOUN
cblr-13004	951	55	could	could	AUX
cblr-13004	951	56	raise	raise	VERB
cblr-13004	951	57	competitive	competitive	ADJ
cblr-13004	951	58	concerns	concern	NOUN
cblr-13004	951	59	in	in	ADP
cblr-13004	951	60	some	some	DET
cblr-13004	951	61	instances.252	instances.252	NOUN
cblr-13004	951	62	moreover	moreover	ADV
cblr-13004	951	63	,	,	PUNCT
cblr-13004	951	64	although	although	SCONJ
cblr-13004	951	65	attestation	attestation	NOUN
cblr-13004	951	66	by	by	ADP
cblr-13004	951	67	a	a	DET
cblr-13004	951	68	credible	credible	ADJ
cblr-13004	951	69	third	third	ADJ
cblr-13004	951	70	party	party	NOUN
cblr-13004	951	71	reduces	reduce	VERB
cblr-13004	951	72	concerns	concern	NOUN
cblr-13004	951	73	about	about	ADP
cblr-13004	951	74	the	the	DET
cblr-13004	951	75	credibility	credibility	NOUN
cblr-13004	951	76	of	of	ADP
cblr-13004	951	77	overly	overly	ADV
cblr-13004	951	78	general	general	ADJ
cblr-13004	951	79	disclosures	disclosure	NOUN
cblr-13004	951	80	,	,	PUNCT
cblr-13004	951	81	it	it	PRON
cblr-13004	951	82	does	do	AUX
cblr-13004	951	83	not	not	PART
cblr-13004	951	84	address	address	VERB
cblr-13004	951	85	investors	investor	NOUN
cblr-13004	951	86	’	'	PUNCT
cblr-13004	951	87	individual	individual	ADJ
cblr-13004	951	88	preferences	preference	NOUN
cblr-13004	951	89	about	about	ADP
cblr-13004	951	90	what	what	PRON
cblr-13004	951	91	particular	particular	ADJ
cblr-13004	951	92	types	type	NOUN
cblr-13004	951	93	of	of	ADP
cblr-13004	951	94	green	green	ADJ
cblr-13004	951	95	projects	project	NOUN
cblr-13004	951	96	to	to	PART
cblr-13004	951	97	support	support	VERB
cblr-13004	951	98	.	.	PUNCT
cblr-13004	952	1	for	for	ADP
cblr-13004	952	2	example	example	NOUN
cblr-13004	952	3	,	,	PUNCT
cblr-13004	952	4	bird	bird	NOUN
cblr-13004	952	5	-	-	PUNCT
cblr-13004	952	6	loving	love	VERB
cblr-13004	952	7	investors	investor	NOUN
cblr-13004	952	8	may	may	AUX
cblr-13004	952	9	not	not	PART
cblr-13004	952	10	wish	wish	VERB
cblr-13004	952	11	to	to	PART
cblr-13004	952	12	support	support	VERB
cblr-13004	952	13	wind	wind	NOUN
cblr-13004	952	14	power	power	NOUN
cblr-13004	952	15	,	,	PUNCT
cblr-13004	952	16	and	and	CCONJ
cblr-13004	952	17	they	they	PRON
cblr-13004	952	18	would	would	AUX
cblr-13004	952	19	not	not	PART
cblr-13004	952	20	be	be	AUX
cblr-13004	952	21	able	able	ADJ
cblr-13004	952	22	to	to	PART
cblr-13004	952	23	express	express	VERB
cblr-13004	952	24	that	that	DET
cblr-13004	952	25	preference	preference	NOUN
cblr-13004	952	26	if	if	SCONJ
cblr-13004	952	27	they	they	PRON
cblr-13004	952	28	know	know	VERB
cblr-13004	952	29	only	only	ADV
cblr-13004	952	30	that	that	SCONJ
cblr-13004	952	31	the	the	DET
cblr-13004	952	32	accountants	accountant	NOUN
cblr-13004	952	33	certified	certify	VERB
cblr-13004	952	34	that	that	SCONJ
cblr-13004	952	35	a	a	DET
cblr-13004	952	36	given	give	VERB
cblr-13004	952	37	green	green	ADJ
cblr-13004	952	38	bond	bond	NOUN
cblr-13004	952	39	was	be	AUX
cblr-13004	952	40	used	use	VERB
cblr-13004	952	41	to	to	PART
cblr-13004	952	42	fund	fund	VERB
cblr-13004	952	43	“	"	PUNCT
cblr-13004	952	44	renewable	renewable	ADJ
cblr-13004	952	45	energy	energy	NOUN
cblr-13004	952	46	generation	generation	NOUN
cblr-13004	952	47	.	.	PUNCT
cblr-13004	952	48	”	"	PUNCT
cblr-13004	952	49	suggested	suggest	VERB
cblr-13004	952	50	language	language	NOUN
cblr-13004	952	51	implementing	implement	VERB
cblr-13004	952	52	this	this	DET
cblr-13004	952	53	proposal	proposal	NOUN
cblr-13004	952	54	appears	appear	VERB
cblr-13004	952	55	in	in	ADP
cblr-13004	952	56	appendix	appendix	NOUN
cblr-13004	952	57	3	3	NUM
cblr-13004	952	58	,	,	PUNCT
cblr-13004	952	59	part	part	NOUN
cblr-13004	952	60	1	1	NUM
cblr-13004	952	61	,	,	PUNCT
cblr-13004	952	62	option	option	PROPN
cblr-13004	952	63	b.	b.	PROPN
cblr-13004	952	64	b.	b.	PROPN
cblr-13004	952	65	consider	consider	VERB
cblr-13004	952	66	requiring	require	VERB
cblr-13004	952	67	withdrawal	withdrawal	NOUN
cblr-13004	952	68	of	of	ADP
cblr-13004	952	69	external	external	ADJ
cblr-13004	952	70	reviewer	reviewer	NOUN
cblr-13004	952	71	’s	’s	PART
cblr-13004	952	72	“	"	PUNCT
cblr-13004	952	73	green	green	ADJ
cblr-13004	952	74	”	"	PUNCT
cblr-13004	952	75	verification	verification	NOUN
cblr-13004	952	76	for	for	ADP
cblr-13004	952	77	failure	failure	NOUN
cblr-13004	952	78	of	of	ADP
cblr-13004	952	79	post	post	NOUN
cblr-13004	952	80	250	250	NUM
cblr-13004	952	81	see	see	NOUN
cblr-13004	952	82	discussion	discussion	NOUN
cblr-13004	952	83	supra	supra	PROPN
cblr-13004	952	84	section	section	NOUN
cblr-13004	952	85	iv.a.1	iv.a.1	NOUN
cblr-13004	952	86	.	.	PUNCT
cblr-13004	953	1	251	251	NUM
cblr-13004	953	2	it	it	PRON
cblr-13004	953	3	might	might	AUX
cblr-13004	953	4	be	be	AUX
cblr-13004	953	5	argued	argue	VERB
cblr-13004	953	6	that	that	SCONJ
cblr-13004	953	7	project	project	NOUN
cblr-13004	953	8	-	-	PUNCT
cblr-13004	953	9	level	level	NOUN
cblr-13004	953	10	allocation	allocation	NOUN
cblr-13004	953	11	with	with	ADP
cblr-13004	953	12	more	more	ADJ
cblr-13004	953	13	general	general	ADJ
cblr-13004	953	14	attestation	attestation	NOUN
cblr-13004	953	15	is	be	AUX
cblr-13004	953	16	not	not	PART
cblr-13004	953	17	a	a	DET
cblr-13004	953	18	problem	problem	NOUN
cblr-13004	953	19	,	,	PUNCT
cblr-13004	953	20	because	because	SCONJ
cblr-13004	953	21	the	the	DET
cblr-13004	953	22	attestation	attestation	NOUN
cblr-13004	953	23	necessarily	necessarily	ADV
cblr-13004	953	24	implies	imply	VERB
cblr-13004	953	25	the	the	DET
cblr-13004	953	26	attesting	attest	VERB
cblr-13004	953	27	party	party	NOUN
cblr-13004	953	28	’s	’s	PART
cblr-13004	953	29	confidence	confidence	NOUN
cblr-13004	953	30	in	in	ADP
cblr-13004	953	31	the	the	DET
cblr-13004	953	32	project	project	NOUN
cblr-13004	953	33	-	-	PUNCT
cblr-13004	953	34	level	level	NOUN
cblr-13004	953	35	allocation	allocation	NOUN
cblr-13004	953	36	.	.	PUNCT
cblr-13004	954	1	if	if	SCONJ
cblr-13004	954	2	that	that	PRON
cblr-13004	954	3	were	be	AUX
cblr-13004	954	4	the	the	DET
cblr-13004	954	5	case	case	NOUN
cblr-13004	954	6	,	,	PUNCT
cblr-13004	954	7	it	it	PRON
cblr-13004	954	8	is	be	AUX
cblr-13004	954	9	unclear	unclear	ADJ
cblr-13004	954	10	why	why	SCONJ
cblr-13004	954	11	the	the	DET
cblr-13004	954	12	attestation	attestation	NOUN
cblr-13004	954	13	is	be	AUX
cblr-13004	954	14	not	not	PART
cblr-13004	954	15	simply	simply	ADV
cblr-13004	954	16	made	make	VERB
cblr-13004	954	17	at	at	ADP
cblr-13004	954	18	the	the	DET
cblr-13004	954	19	project	project	NOUN
cblr-13004	954	20	level	level	NOUN
cblr-13004	954	21	,	,	PUNCT
cblr-13004	954	22	to	to	PART
cblr-13004	954	23	avoid	avoid	VERB
cblr-13004	954	24	any	any	DET
cblr-13004	954	25	potential	potential	ADJ
cblr-13004	954	26	misunderstanding	misunderstanding	NOUN
cblr-13004	954	27	.	.	PUNCT
cblr-13004	955	1	252	252	NUM
cblr-13004	955	2	see	see	NOUN
cblr-13004	955	3	discussion	discussion	NOUN
cblr-13004	955	4	supra	supra	PROPN
cblr-13004	955	5	note	note	PROPN
cblr-13004	955	6	223	223	NUM
cblr-13004	955	7	and	and	CCONJ
cblr-13004	955	8	accompanying	accompany	VERB
cblr-13004	955	9	text	text	NOUN
cblr-13004	955	10	.	.	PUNCT
cblr-13004	956	1	274	274	NUM
cblr-13004	956	2	columbia	columbia	PROPN
cblr-13004	956	3	business	business	NOUN
cblr-13004	956	4	law	law	PROPN
cblr-13004	956	5	review	review	NOUN
cblr-13004	957	1	[	[	X
cblr-13004	957	2	vol	vol	NOUN
cblr-13004	957	3	.	.	NOUN
cblr-13004	957	4	2024	2024	NUM
cblr-13004	957	5	issuance	issuance	NOUN
cblr-13004	957	6	disclosure	disclosure	NOUN
cblr-13004	957	7	as	as	SCONJ
cblr-13004	957	8	noted	note	VERB
cblr-13004	957	9	,	,	PUNCT
cblr-13004	957	10	green	green	ADJ
cblr-13004	957	11	bonds	bond	NOUN
cblr-13004	957	12	with	with	ADP
cblr-13004	957	13	pre	pre	ADJ
cblr-13004	957	14	-	-	ADJ
cblr-13004	957	15	issuance	issuance	ADJ
cblr-13004	957	16	reviews	review	NOUN
cblr-13004	957	17	apparently	apparently	ADV
cblr-13004	957	18	have	have	AUX
cblr-13004	957	19	been	be	AUX
cblr-13004	957	20	less	less	ADV
cblr-13004	957	21	likely	likely	ADJ
cblr-13004	957	22	to	to	PART
cblr-13004	957	23	have	have	VERB
cblr-13004	957	24	higher	high	ADJ
cblr-13004	957	25	-	-	PUNCT
cblr-13004	957	26	quality	quality	NOUN
cblr-13004	957	27	post	post	ADJ
cblr-13004	957	28	-	-	ADJ
cblr-13004	957	29	issuance	issuance	NOUN
cblr-13004	957	30	reporting.253	reporting.253	NOUN
cblr-13004	957	31	this	this	PRON
cblr-13004	958	1	could	could	AUX
cblr-13004	958	2	be	be	AUX
cblr-13004	958	3	interpreted	interpret	VERB
cblr-13004	958	4	to	to	PART
cblr-13004	958	5	suggest	suggest	VERB
cblr-13004	958	6	that	that	SCONJ
cblr-13004	958	7	pre	pre	ADJ
cblr-13004	958	8	-	-	ADJ
cblr-13004	958	9	issuance	issuance	ADJ
cblr-13004	958	10	review	review	NOUN
cblr-13004	958	11	substitutes	substitute	NOUN
cblr-13004	958	12	for	for	ADP
cblr-13004	958	13	post	post	ADJ
cblr-13004	958	14	-	-	ADJ
cblr-13004	958	15	issuance	issuance	ADJ
cblr-13004	958	16	review	review	NOUN
cblr-13004	958	17	to	to	ADP
cblr-13004	958	18	some	some	DET
cblr-13004	958	19	extent	extent	NOUN
cblr-13004	958	20	.	.	PUNCT
cblr-13004	959	1	at	at	ADP
cblr-13004	959	2	the	the	DET
cblr-13004	959	3	same	same	ADJ
cblr-13004	959	4	time	time	NOUN
cblr-13004	959	5	,	,	PUNCT
cblr-13004	959	6	the	the	DET
cblr-13004	959	7	research	research	NOUN
cblr-13004	959	8	presented	present	VERB
cblr-13004	959	9	here	here	ADV
cblr-13004	959	10	at	at	ADP
cblr-13004	959	11	least	least	ADJ
cblr-13004	959	12	raises	raise	VERB
cblr-13004	959	13	questions	question	NOUN
cblr-13004	959	14	about	about	ADP
cblr-13004	959	15	whether	whether	SCONJ
cblr-13004	959	16	all	all	PRON
cblr-13004	959	17	us	we	PRON
cblr-13004	959	18	corporate	corporate	ADJ
cblr-13004	959	19	green	green	ADJ
cblr-13004	959	20	-	-	PUNCT
cblr-13004	959	21	bond	bond	NOUN
cblr-13004	959	22	issuers	issuer	NOUN
cblr-13004	959	23	are	be	AUX
cblr-13004	959	24	complying	comply	VERB
cblr-13004	959	25	with	with	ADP
cblr-13004	959	26	the	the	DET
cblr-13004	959	27	icma	icma	PROPN
cblr-13004	959	28	gbp	gbp	PROPN
cblr-13004	959	29	’s	’s	PART
cblr-13004	959	30	provision	provision	NOUN
cblr-13004	959	31	that	that	SCONJ
cblr-13004	959	32	they	they	PRON
cblr-13004	959	33	provide	provide	VERB
cblr-13004	959	34	post	post	ADJ
cblr-13004	959	35	-	-	ADJ
cblr-13004	959	36	issuance	issuance	ADJ
cblr-13004	959	37	reporting.254	reporting.254	PROPN
cblr-13004	959	38	although	although	SCONJ
cblr-13004	959	39	cbi	cbi	PROPN
cblr-13004	959	40	’s	’s	PART
cblr-13004	959	41	rules	rule	NOUN
cblr-13004	959	42	appear	appear	VERB
cblr-13004	959	43	to	to	PART
cblr-13004	959	44	provide	provide	VERB
cblr-13004	959	45	for	for	ADP
cblr-13004	959	46	withdrawal	withdrawal	NOUN
cblr-13004	959	47	of	of	ADP
cblr-13004	959	48	certification	certification	NOUN
cblr-13004	959	49	of	of	ADP
cblr-13004	959	50	a	a	DET
cblr-13004	959	51	bond	bond	NOUN
cblr-13004	959	52	’s	’s	PART
cblr-13004	959	53	“	"	PUNCT
cblr-13004	959	54	greenness	greenness	NOUN
cblr-13004	959	55	”	"	PUNCT
cblr-13004	959	56	upon	upon	SCONJ
cblr-13004	959	57	green	green	ADJ
cblr-13004	959	58	default,255	default,255	PROPN
cblr-13004	959	59	the	the	DET
cblr-13004	959	60	author	author	NOUN
cblr-13004	959	61	has	have	AUX
cblr-13004	959	62	been	be	AUX
cblr-13004	959	63	unable	unable	ADJ
cblr-13004	959	64	to	to	PART
cblr-13004	959	65	find	find	VERB
cblr-13004	959	66	evidence	evidence	NOUN
cblr-13004	959	67	that	that	SCONJ
cblr-13004	959	68	other	other	ADJ
cblr-13004	959	69	certifiers	certifier	NOUN
cblr-13004	959	70	do	do	AUX
cblr-13004	959	71	so	so	ADV
cblr-13004	959	72	.	.	PUNCT
cblr-13004	960	1	pre	pre	ADJ
cblr-13004	960	2	-	-	ADJ
cblr-13004	960	3	issuance	issuance	ADJ
cblr-13004	960	4	external	external	ADJ
cblr-13004	960	5	verifiers	verifier	NOUN
cblr-13004	960	6	under	under	ADP
cblr-13004	960	7	the	the	DET
cblr-13004	960	8	icma	icma	NOUN
cblr-13004	960	9	gbp	gbp	NOUN
cblr-13004	960	10	arguably	arguably	ADV
cblr-13004	960	11	should	should	AUX
cblr-13004	960	12	be	be	AUX
cblr-13004	960	13	required	require	VERB
cblr-13004	960	14	to	to	PART
cblr-13004	960	15	monitor	monitor	VERB
cblr-13004	960	16	the	the	DET
cblr-13004	960	17	issuer	issuer	NOUN
cblr-13004	960	18	’s	’s	PART
cblr-13004	960	19	disclosures	disclosure	NOUN
cblr-13004	960	20	and	and	CCONJ
cblr-13004	960	21	withdraw	withdraw	VERB
cblr-13004	960	22	green	green	ADJ
cblr-13004	960	23	verification	verification	NOUN
cblr-13004	960	24	if	if	SCONJ
cblr-13004	960	25	the	the	DET
cblr-13004	960	26	issuer	issuer	NOUN
cblr-13004	960	27	materially	materially	ADV
cblr-13004	960	28	fails	fail	VERB
cblr-13004	960	29	to	to	PART
cblr-13004	960	30	meet	meet	VERB
cblr-13004	960	31	the	the	DET
cblr-13004	960	32	gpb	gpb	PROPN
cblr-13004	960	33	’s	’s	PART
cblr-13004	960	34	disclosure	disclosure	NOUN
cblr-13004	960	35	requirements	requirement	NOUN
cblr-13004	960	36	.	.	PUNCT
cblr-13004	961	1	given	give	VERB
cblr-13004	961	2	that	that	SCONJ
cblr-13004	961	3	this	this	DET
cblr-13004	961	4	change	change	NOUN
cblr-13004	961	5	requires	require	VERB
cblr-13004	961	6	only	only	ADV
cblr-13004	961	7	that	that	SCONJ
cblr-13004	961	8	the	the	DET
cblr-13004	961	9	green	green	ADJ
cblr-13004	961	10	-	-	PUNCT
cblr-13004	961	11	bond	bond	NOUN
cblr-13004	961	12	verifier	verifier	NOUN
cblr-13004	961	13	monitor	monitor	VERB
cblr-13004	961	14	the	the	DET
cblr-13004	961	15	issuer	issuer	NOUN
cblr-13004	961	16	’s	’s	PART
cblr-13004	961	17	public	public	ADJ
cblr-13004	961	18	disclosures	disclosure	NOUN
cblr-13004	961	19	,	,	PUNCT
cblr-13004	961	20	it	it	PRON
cblr-13004	961	21	is	be	AUX
cblr-13004	961	22	a	a	DET
cblr-13004	961	23	low	low	ADJ
cblr-13004	961	24	-	-	PUNCT
cblr-13004	961	25	cost	cost	NOUN
cblr-13004	961	26	measure	measure	NOUN
cblr-13004	961	27	.	.	PUNCT
cblr-13004	962	1	curtis	curtis	PROPN
cblr-13004	962	2	,	,	PUNCT
cblr-13004	962	3	weidemaier	weidemaier	ADV
cblr-13004	962	4	,	,	PUNCT
cblr-13004	962	5	and	and	CCONJ
cblr-13004	962	6	gulati	gulati	PROPN
cblr-13004	962	7	may	may	AUX
cblr-13004	962	8	well	well	ADV
cblr-13004	962	9	be	be	AUX
cblr-13004	962	10	correct	correct	ADJ
cblr-13004	962	11	that	that	SCONJ
cblr-13004	962	12	this	this	DET
cblr-13004	962	13	kind	kind	NOUN
cblr-13004	962	14	of	of	ADP
cblr-13004	962	15	loss	loss	NOUN
cblr-13004	962	16	of	of	ADP
cblr-13004	962	17	certification	certification	NOUN
cblr-13004	962	18	is	be	AUX
cblr-13004	962	19	a	a	DET
cblr-13004	962	20	purely	purely	ADV
cblr-13004	962	21	reputational	reputational	ADJ
cblr-13004	962	22	measure	measure	NOUN
cblr-13004	962	23	that	that	PRON
cblr-13004	962	24	is	be	AUX
cblr-13004	962	25	“	"	PUNCT
cblr-13004	962	26	likely	likely	ADV
cblr-13004	962	27	of	of	ADP
cblr-13004	962	28	modest	modest	ADJ
cblr-13004	962	29	impact,”256	impact,”256	PROPN
cblr-13004	963	1	but	but	CCONJ
cblr-13004	963	2	as	as	ADP
cblr-13004	963	3	a	a	DET
cblr-13004	963	4	matter	matter	NOUN
cblr-13004	963	5	of	of	ADP
cblr-13004	963	6	protection	protection	NOUN
cblr-13004	963	7	of	of	ADP
cblr-13004	963	8	investors	investor	NOUN
cblr-13004	963	9	’	'	PUNCT
cblr-13004	963	10	reasonable	reasonable	ADJ
cblr-13004	963	11	expectations	expectation	NOUN
cblr-13004	963	12	,	,	PUNCT
cblr-13004	963	13	bonds	bond	NOUN
cblr-13004	963	14	that	that	PRON
cblr-13004	963	15	have	have	AUX
cblr-13004	963	16	been	be	AUX
cblr-13004	963	17	proven	prove	VERB
cblr-13004	963	18	not	not	PART
cblr-13004	963	19	to	to	PART
cblr-13004	963	20	be	be	AUX
cblr-13004	963	21	green	green	ADJ
cblr-13004	963	22	should	should	AUX
cblr-13004	963	23	not	not	PART
cblr-13004	963	24	continue	continue	VERB
cblr-13004	963	25	to	to	PART
cblr-13004	963	26	be	be	AUX
cblr-13004	963	27	considered	consider	VERB
cblr-13004	963	28	“	"	PUNCT
cblr-13004	963	29	green	green	ADJ
cblr-13004	963	30	.	.	PUNCT
cblr-13004	963	31	”	"	PUNCT
cblr-13004	963	32	suggested	suggest	VERB
cblr-13004	963	33	language	language	NOUN
cblr-13004	963	34	implementing	implement	VERB
cblr-13004	963	35	this	this	DET
cblr-13004	963	36	proposal	proposal	NOUN
cblr-13004	963	37	appears	appear	VERB
cblr-13004	963	38	in	in	ADP
cblr-13004	963	39	appendix	appendix	NOUN
cblr-13004	963	40	3	3	NUM
cblr-13004	963	41	,	,	PUNCT
cblr-13004	963	42	part	part	NOUN
cblr-13004	963	43	2	2	NUM
cblr-13004	963	44	.	.	SYM
cblr-13004	963	45	vi	vi	PROPN
cblr-13004	963	46	.	.	NOUN
cblr-13004	963	47	conclusion	conclusion	VERB
cblr-13004	963	48	post	post	ADJ
cblr-13004	963	49	-	-	ADJ
cblr-13004	963	50	issuance	issuance	ADJ
cblr-13004	963	51	reporting	reporting	NOUN
cblr-13004	963	52	of	of	ADP
cblr-13004	963	53	use	use	NOUN
cblr-13004	963	54	of	of	ADP
cblr-13004	963	55	green	green	ADJ
cblr-13004	963	56	-	-	PUNCT
cblr-13004	963	57	bond	bond	NOUN
cblr-13004	963	58	proceeds	proceed	NOUN
cblr-13004	963	59	is	be	AUX
cblr-13004	963	60	a	a	DET
cblr-13004	963	61	critical	critical	ADJ
cblr-13004	963	62	aspect	aspect	NOUN
cblr-13004	963	63	of	of	ADP
cblr-13004	963	64	the	the	DET
cblr-13004	963	65	market	market	NOUN
cblr-13004	963	66	for	for	ADP
cblr-13004	963	67	green	green	ADJ
cblr-13004	963	68	bonds	bond	NOUN
cblr-13004	963	69	,	,	PUNCT
cblr-13004	963	70	one	one	NOUN
cblr-13004	963	71	that	that	PRON
cblr-13004	963	72	legal	legal	ADJ
cblr-13004	963	73	scholars	scholar	NOUN
cblr-13004	963	74	have	have	VERB
cblr-13004	963	75	to	to	ADP
cblr-13004	963	76	date	date	NOUN
cblr-13004	963	77	largely	largely	ADV
cblr-13004	963	78	overlooked	overlook	VERB
cblr-13004	963	79	.	.	PUNCT
cblr-13004	964	1	this	this	DET
cblr-13004	964	2	study	study	NOUN
cblr-13004	964	3	provides	provide	VERB
cblr-13004	964	4	253	253	NUM
cblr-13004	964	5	see	see	NOUN
cblr-13004	964	6	discussion	discussion	NOUN
cblr-13004	964	7	supra	supra	PROPN
cblr-13004	964	8	section	section	PROPN
cblr-13004	964	9	iv.b.5	iv.b.5	PROPN
cblr-13004	964	10	.	.	PROPN
cblr-13004	965	1	254	254	NUM
cblr-13004	965	2	see	see	VERB
cblr-13004	965	3	2021	2021	NUM
cblr-13004	965	4	green	green	ADJ
cblr-13004	965	5	bond	bond	NOUN
cblr-13004	965	6	principles	principle	NOUN
cblr-13004	965	7	,	,	PUNCT
cblr-13004	965	8	supra	supra	PROPN
cblr-13004	965	9	note	note	NOUN
cblr-13004	965	10	1	1	NUM
cblr-13004	965	11	,	,	PUNCT
cblr-13004	965	12	at	at	ADP
cblr-13004	965	13	6–7	6–7	NUM
cblr-13004	965	14	.	.	PUNCT
cblr-13004	965	15	255	255	NUM
cblr-13004	965	16	see	see	VERB
cblr-13004	965	17	curtis	curtis	PROPN
cblr-13004	965	18	et	et	PROPN
cblr-13004	965	19	al	al	PROPN
cblr-13004	965	20	.	.	PROPN
cblr-13004	965	21	,	,	PUNCT
cblr-13004	965	22	supra	supra	PROPN
cblr-13004	965	23	note	note	PROPN
cblr-13004	965	24	10	10	NUM
cblr-13004	965	25	,	,	PUNCT
cblr-13004	965	26	at	at	ADP
cblr-13004	965	27	50	50	NUM
cblr-13004	965	28	.	.	PUNCT
cblr-13004	966	1	256	256	NUM
cblr-13004	966	2	see	see	VERB
cblr-13004	966	3	i	i	PRON
cblr-13004	966	4	d.	d.	PROPN
cblr-13004	966	5	at	at	ADP
cblr-13004	966	6	51	51	NUM
cblr-13004	966	7	.	.	PUNCT
cblr-13004	967	1	no	no	INTJ
cblr-13004	967	2	.	.	NOUN
cblr-13004	967	3	1	1	NUM
cblr-13004	967	4	]	]	X
cblr-13004	967	5	green	green	ADJ
cblr-13004	967	6	bond	bond	NOUN
cblr-13004	967	7	reporting	report	VERB
cblr-13004	967	8	275	275	NUM
cblr-13004	967	9	ammunition	ammunition	NOUN
cblr-13004	967	10	for	for	ADP
cblr-13004	967	11	both	both	DET
cblr-13004	967	12	optimists	optimist	NOUN
cblr-13004	967	13	and	and	CCONJ
cblr-13004	967	14	pessimists	pessimist	NOUN
cblr-13004	967	15	.	.	PUNCT
cblr-13004	968	1	on	on	ADP
cblr-13004	968	2	the	the	DET
cblr-13004	968	3	glasshalf	glasshalf	ADV
cblr-13004	968	4	-	-	PUNCT
cblr-13004	968	5	full	full	ADJ
cblr-13004	968	6	side	side	NOUN
cblr-13004	968	7	,	,	PUNCT
cblr-13004	968	8	the	the	DET
cblr-13004	968	9	large	large	ADJ
cblr-13004	968	10	majority	majority	NOUN
cblr-13004	968	11	of	of	ADP
cblr-13004	968	12	green	green	ADJ
cblr-13004	968	13	bonds	bond	NOUN
cblr-13004	968	14	have	have	VERB
cblr-13004	968	15	post	post	ADJ
cblr-13004	968	16	-	-	ADJ
cblr-13004	968	17	issuance	issuance	ADJ
cblr-13004	968	18	reporting	reporting	NOUN
cblr-13004	968	19	,	,	PUNCT
cblr-13004	968	20	and	and	CCONJ
cblr-13004	968	21	most	most	ADJ
cblr-13004	968	22	of	of	ADP
cblr-13004	968	23	those	those	PRON
cblr-13004	968	24	are	be	AUX
cblr-13004	968	25	attested	attest	VERB
cblr-13004	968	26	and/or	and/or	CCONJ
cblr-13004	968	27	report	report	VERB
cblr-13004	968	28	in	in	ADP
cblr-13004	968	29	enough	enough	ADJ
cblr-13004	968	30	detail	detail	NOUN
cblr-13004	968	31	that	that	PRON
cblr-13004	968	32	users	user	NOUN
cblr-13004	968	33	can	can	AUX
cblr-13004	968	34	verify	verify	VERB
cblr-13004	968	35	the	the	DET
cblr-13004	968	36	issuer	issuer	NOUN
cblr-13004	968	37	’s	’s	PART
cblr-13004	968	38	claims	claim	NOUN
cblr-13004	968	39	.	.	PUNCT
cblr-13004	969	1	on	on	ADP
cblr-13004	969	2	the	the	DET
cblr-13004	969	3	glass	glass	NOUN
cblr-13004	969	4	-	-	PUNCT
cblr-13004	969	5	half	half	NOUN
cblr-13004	969	6	-	-	PUNCT
cblr-13004	969	7	empty	empty	ADJ
cblr-13004	969	8	side	side	NOUN
cblr-13004	969	9	,	,	PUNCT
cblr-13004	969	10	a	a	DET
cblr-13004	969	11	large	large	ADJ
cblr-13004	969	12	slice	slice	NOUN
cblr-13004	969	13	of	of	ADP
cblr-13004	969	14	the	the	DET
cblr-13004	969	15	market	market	NOUN
cblr-13004	969	16	seems	seem	VERB
cblr-13004	969	17	not	not	PART
cblr-13004	969	18	to	to	PART
cblr-13004	969	19	have	have	AUX
cblr-13004	969	20	attested	attest	VERB
cblr-13004	969	21	reporting	reporting	NOUN
cblr-13004	969	22	,	,	PUNCT
cblr-13004	969	23	a	a	DET
cblr-13004	969	24	considerable	considerable	ADJ
cblr-13004	969	25	number	number	NOUN
cblr-13004	969	26	of	of	ADP
cblr-13004	969	27	green	green	ADJ
cblr-13004	969	28	bonds	bond	NOUN
cblr-13004	969	29	have	have	AUX
cblr-13004	969	30	reporting	report	VERB
cblr-13004	969	31	that	that	PRON
cblr-13004	969	32	is	be	AUX
cblr-13004	969	33	neither	neither	CCONJ
cblr-13004	969	34	attested	attest	VERB
cblr-13004	969	35	nor	nor	CCONJ
cblr-13004	969	36	at	at	ADP
cblr-13004	969	37	project	project	NOUN
cblr-13004	969	38	level	level	NOUN
cblr-13004	969	39	,	,	PUNCT
cblr-13004	969	40	and	and	CCONJ
cblr-13004	969	41	an	an	DET
cblr-13004	969	42	even	even	ADV
cblr-13004	969	43	larger	large	ADJ
cblr-13004	969	44	number	number	NOUN
cblr-13004	969	45	have	have	VERB
cblr-13004	969	46	no	no	DET
cblr-13004	969	47	reporting	reporting	NOUN
cblr-13004	969	48	at	at	ADV
cblr-13004	969	49	all	all	ADV
cblr-13004	969	50	,	,	PUNCT
cblr-13004	969	51	at	at	ADP
cblr-13004	969	52	least	least	ADJ
cblr-13004	969	53	that	that	SCONJ
cblr-13004	969	54	the	the	DET
cblr-13004	969	55	author	author	NOUN
cblr-13004	969	56	could	could	AUX
cblr-13004	969	57	locate	locate	VERB
cblr-13004	969	58	.	.	PUNCT
cblr-13004	970	1	poorer	poor	ADJ
cblr-13004	970	2	-	-	PUNCT
cblr-13004	970	3	quality	quality	ADJ
cblr-13004	970	4	reporting	reporting	NOUN
cblr-13004	970	5	appears	appear	VERB
cblr-13004	970	6	to	to	PART
cblr-13004	970	7	be	be	AUX
cblr-13004	970	8	concentrated	concentrate	VERB
cblr-13004	970	9	in	in	ADP
cblr-13004	970	10	the	the	DET
cblr-13004	970	11	non	non	ADJ
cblr-13004	970	12	-	-	ADJ
cblr-13004	970	13	ig	ig	ADJ
cblr-13004	970	14	portion	portion	NOUN
cblr-13004	970	15	of	of	ADP
cblr-13004	970	16	the	the	DET
cblr-13004	970	17	market	market	NOUN
cblr-13004	970	18	,	,	PUNCT
cblr-13004	970	19	among	among	ADP
cblr-13004	970	20	non	non	ADJ
cblr-13004	970	21	-	-	ADJ
cblr-13004	970	22	financial	financial	ADJ
cblr-13004	970	23	firms	firm	NOUN
cblr-13004	970	24	,	,	PUNCT
cblr-13004	970	25	and	and	CCONJ
cblr-13004	970	26	perhaps	perhaps	ADV
cblr-13004	970	27	among	among	ADP
cblr-13004	970	28	firms	firm	NOUN
cblr-13004	970	29	that	that	PRON
cblr-13004	970	30	have	have	AUX
cblr-13004	970	31	not	not	PART
cblr-13004	970	32	issued	issue	VERB
cblr-13004	970	33	more	more	ADJ
cblr-13004	970	34	than	than	ADP
cblr-13004	970	35	one	one	NUM
cblr-13004	970	36	green	green	ADJ
cblr-13004	970	37	bond	bond	NOUN
cblr-13004	970	38	.	.	PUNCT
cblr-13004	971	1	it	it	PRON
cblr-13004	971	2	also	also	ADV
cblr-13004	971	3	appears	appear	VERB
cblr-13004	971	4	to	to	PART
cblr-13004	971	5	be	be	AUX
cblr-13004	971	6	the	the	DET
cblr-13004	971	7	case	case	NOUN
cblr-13004	971	8	that	that	SCONJ
cblr-13004	971	9	pre	pre	ADJ
cblr-13004	971	10	-	-	ADJ
cblr-13004	971	11	issuance	issuance	ADJ
cblr-13004	971	12	verification	verification	NOUN
cblr-13004	971	13	has	have	AUX
cblr-13004	971	14	been	be	AUX
cblr-13004	971	15	negatively	negatively	ADV
cblr-13004	971	16	correlated	correlate	VERB
cblr-13004	971	17	with	with	ADP
cblr-13004	971	18	high	high	ADJ
cblr-13004	971	19	-	-	PUNCT
cblr-13004	971	20	quality	quality	NOUN
cblr-13004	971	21	post	post	ADJ
cblr-13004	971	22	-	-	ADJ
cblr-13004	971	23	issuance	issuance	ADJ
cblr-13004	971	24	reporting	reporting	NOUN
cblr-13004	971	25	,	,	PUNCT
cblr-13004	971	26	and	and	CCONJ
cblr-13004	971	27	that	that	SCONJ
cblr-13004	971	28	the	the	DET
cblr-13004	971	29	two	two	NUM
cblr-13004	971	30	measures	measure	NOUN
cblr-13004	971	31	of	of	ADP
cblr-13004	971	32	post	post	ADJ
cblr-13004	971	33	-	-	ADJ
cblr-13004	971	34	issuance	issuance	ADJ
cblr-13004	971	35	reporting	reporting	NOUN
cblr-13004	971	36	quality	quality	NOUN
cblr-13004	971	37	discussed	discuss	VERB
cblr-13004	971	38	here	here	ADV
cblr-13004	971	39	are	be	AUX
cblr-13004	971	40	negatively	negatively	ADV
cblr-13004	971	41	correlated	correlate	VERB
cblr-13004	971	42	.	.	PUNCT
cblr-13004	972	1	in	in	ADP
cblr-13004	972	2	light	light	NOUN
cblr-13004	972	3	of	of	ADP
cblr-13004	972	4	these	these	DET
cblr-13004	972	5	results	result	NOUN
cblr-13004	972	6	,	,	PUNCT
cblr-13004	972	7	icma	icma	NOUN
cblr-13004	972	8	should	should	AUX
cblr-13004	972	9	consider	consider	VERB
cblr-13004	972	10	amending	amend	VERB
cblr-13004	972	11	the	the	DET
cblr-13004	972	12	green	green	ADJ
cblr-13004	972	13	bond	bond	NOUN
cblr-13004	972	14	principles	principle	NOUN
cblr-13004	972	15	to	to	PART
cblr-13004	972	16	require	require	VERB
cblr-13004	972	17	attestation	attestation	NOUN
cblr-13004	972	18	of	of	ADP
cblr-13004	972	19	use	use	NOUN
cblr-13004	972	20	of	of	ADP
cblr-13004	972	21	proceeds	proceed	NOUN
cblr-13004	972	22	.	.	PUNCT
cblr-13004	973	1	moreover	moreover	ADV
cblr-13004	973	2	,	,	PUNCT
cblr-13004	973	3	pre	pre	ADJ
cblr-13004	973	4	-	-	ADJ
cblr-13004	973	5	issuance	issuance	ADJ
cblr-13004	973	6	verifiers	verifier	NOUN
cblr-13004	973	7	should	should	AUX
cblr-13004	973	8	monitor	monitor	VERB
cblr-13004	973	9	postissuance	postissuance	ADJ
cblr-13004	973	10	disclosure	disclosure	NOUN
cblr-13004	973	11	and	and	CCONJ
cblr-13004	973	12	withdraw	withdraw	VERB
cblr-13004	973	13	their	their	PRON
cblr-13004	973	14	“	"	PUNCT
cblr-13004	973	15	green	green	ADJ
cblr-13004	973	16	”	"	PUNCT
cblr-13004	973	17	verification	verification	NOUN
cblr-13004	973	18	if	if	SCONJ
cblr-13004	973	19	the	the	DET
cblr-13004	973	20	issuer	issuer	NOUN
cblr-13004	973	21	does	do	AUX
cblr-13004	973	22	not	not	PART
cblr-13004	973	23	comply	comply	VERB
cblr-13004	973	24	with	with	ADP
cblr-13004	973	25	the	the	DET
cblr-13004	973	26	gbp	gbp	NOUN
cblr-13004	973	27	’s	’s	PART
cblr-13004	973	28	post	post	ADJ
cblr-13004	973	29	-	-	ADJ
cblr-13004	973	30	issuance	issuance	ADJ
cblr-13004	973	31	disclosure	disclosure	NOUN
cblr-13004	973	32	requirements	requirement	NOUN
cblr-13004	973	33	.	.	PUNCT
cblr-13004	974	1	both	both	DET
cblr-13004	974	2	approaches	approach	NOUN
cblr-13004	974	3	seem	seem	VERB
cblr-13004	974	4	to	to	PART
cblr-13004	974	5	be	be	AUX
cblr-13004	974	6	a	a	DET
cblr-13004	974	7	low	low	ADJ
cblr-13004	974	8	-	-	PUNCT
cblr-13004	974	9	cost	cost	NOUN
cblr-13004	974	10	,	,	PUNCT
cblr-13004	974	11	incremental	incremental	ADJ
cblr-13004	974	12	measures	measure	NOUN
cblr-13004	974	13	that	that	PRON
cblr-13004	974	14	could	could	AUX
cblr-13004	974	15	increase	increase	VERB
cblr-13004	974	16	market	market	NOUN
cblr-13004	974	17	confidence	confidence	NOUN
cblr-13004	974	18	in	in	ADP
cblr-13004	974	19	green	green	ADJ
cblr-13004	974	20	bonds	bond	NOUN
cblr-13004	974	21	.	.	PUNCT
cblr-13004	975	1	appendix	appendix	NOUN
cblr-13004	975	2	1	1	NUM
cblr-13004	975	3	–	–	PUNCT
cblr-13004	975	4	u.s	u.s	PROPN
cblr-13004	975	5	.	.	PROPN
cblr-13004	975	6	corporate	corporate	ADJ
cblr-13004	975	7	green	green	ADJ
cblr-13004	975	8	bonds	bond	NOUN
cblr-13004	975	9	issued	issue	VERB
cblr-13004	975	10	june	june	PROPN
cblr-13004	975	11	1	1	NUM
cblr-13004	975	12	,	,	PUNCT
cblr-13004	975	13	2019	2019	NUM
cblr-13004	975	14	to	to	ADP
cblr-13004	975	15	may	may	PROPN
cblr-13004	975	16	31	31	NUM
cblr-13004	975	17	,	,	PUNCT
cblr-13004	975	18	2022	2022	NUM
cblr-13004	975	19	source	source	NOUN
cblr-13004	975	20	:	:	PUNCT
cblr-13004	975	21	bloomberg	bloomberg	PROPN
cblr-13004	975	22	financial	financial	PROPN
cblr-13004	975	23	information	information	PROPN
cblr-13004	975	24	service	service	PROPN
cblr-13004	975	25	.	.	PUNCT
cblr-13004	976	1	issuer	issuer	NOUN
cblr-13004	976	2	coupon	coupon	NOUN
cblr-13004	976	3	maturity	maturity	NOUN
cblr-13004	976	4	issue	issue	NOUN
cblr-13004	976	5	date	date	NOUN
cblr-13004	976	6	amt	amt	PROPN
cblr-13004	976	7	.	.	PUNCT
cblr-13004	977	1	issued	issue	VERB
cblr-13004	977	2	(	(	PUNCT
cblr-13004	977	3	$	$	SYM
cblr-13004	977	4	million	million	NUM
cblr-13004	977	5	)	)	PUNCT
cblr-13004	977	6	aes	aes	PROPN
cblr-13004	977	7	corp	corp	PROPN
cblr-13004	977	8	1.375	1.375	NUM
cblr-13004	977	9	1/15/2026	1/15/2026	NUM
cblr-13004	977	10	12/4/2020	12/4/2020	NUM
cblr-13004	977	11	800.0	800.0	NUM
cblr-13004	977	12	aes	aes	PROPN
cblr-13004	977	13	corp	corp	PROPN
cblr-13004	977	14	2.45	2.45	NUM
cblr-13004	977	15	1/15/2031	1/15/2031	NUM
cblr-13004	977	16	12/4/2020	12/4/2020	NUM
cblr-13004	977	17	1,000.0	1,000.0	NUM
cblr-13004	977	18	aes	aes	PROPN
cblr-13004	977	19	corp	corp	PROPN
cblr-13004	977	20	1.375	1.375	NUM
cblr-13004	977	21	1/15/2026	1/15/2026	NUM
cblr-13004	977	22	8/18/2021	8/18/2021	NUM
cblr-13004	977	23	797.9	797.9	NUM
cblr-13004	977	24	276	276	NUM
cblr-13004	977	25	columbia	columbia	PROPN
cblr-13004	977	26	business	business	NOUN
cblr-13004	977	27	law	law	PROPN
cblr-13004	977	28	review	review	NOUN
cblr-13004	977	29	[	[	X
cblr-13004	977	30	vol	vol	NOUN
cblr-13004	977	31	.	.	NOUN
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cblr-13004	977	33	aes	aes	PROPN
cblr-13004	977	34	corp	corp	PROPN
cblr-13004	977	35	2.45	2.45	NUM
cblr-13004	977	36	1/15/2031	1/15/2031	NUM
cblr-13004	977	37	8/18/2021	8/18/2021	NUM
cblr-13004	977	38	996.9	996.9	NUM
cblr-13004	977	39	alexandria	alexandria	PROPN
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cblr-13004	977	41	estate	estate	PROPN
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cblr-13004	977	43	inc	inc	PROPN
cblr-13004	977	44	2	2	NUM
cblr-13004	978	1	5/18/2032	5/18/2032	NUM
cblr-13004	978	2	2/18/2021	2/18/2021	NUM
cblr-13004	978	3	900.0	900.0	NUM
cblr-13004	978	4	alexandria	alexandria	PROPN
cblr-13004	978	5	real	real	ADJ
cblr-13004	978	6	estate	estate	PROPN
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cblr-13004	978	8	inc	inc	PROPN
cblr-13004	978	9	2.95	2.95	NUM
cblr-13004	978	10	3/15/2034	3/15/2034	NUM
cblr-13004	978	11	2/16/2022	2/16/2022	NUM
cblr-13004	978	12	800.0	800.0	NUM
cblr-13004	978	13	ameren	ameren	PROPN
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cblr-13004	978	17	6/15/2051	6/15/2051	NUM
cblr-13004	978	18	6/29/2021	6/29/2021	NUM
cblr-13004	978	19	350.0	350.0	NUM
cblr-13004	978	20	amgen	amgen	PROPN
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cblr-13004	978	33	arizona	arizona	PROPN
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cblr-13004	978	35	service	service	NOUN
cblr-13004	978	36	co	co	VERB
cblr-13004	978	37	2.65	2.65	NUM
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cblr-13004	978	39	9/11/2020	9/11/2020	NUM
cblr-13004	978	40	400.0	400.0	NUM
cblr-13004	978	41	avalonbay	avalonbay	VERB
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cblr-13004	978	46	9/15/2021	9/15/2021	NUM
cblr-13004	978	47	700.0	700.0	NUM
cblr-13004	978	48	avalonbay	avalonbay	VERB
cblr-13004	978	49	communities	communities	PROPN
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cblr-13004	978	51	1.9	1.9	NUM
cblr-13004	978	52	12/1/2028	12/1/2028	NUM
cblr-13004	978	53	11/18/2021	11/18/2021	NUM
cblr-13004	978	54	400.0	400.0	NUM
cblr-13004	978	55	avangrid	avangrid	NOUN
cblr-13004	978	56	inc	inc	PROPN
cblr-13004	978	57	3.2	3.2	NUM
cblr-13004	978	58	4/15/2025	4/15/2025	NUM
cblr-13004	978	59	4/9/2020	4/9/2020	NUM
cblr-13004	978	60	750.0	750.0	NUM
cblr-13004	978	61	bank	bank	NOUN
cblr-13004	978	62	of	of	ADP
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cblr-13004	978	66	10/22/2025	10/22/2025	NUM
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cblr-13004	978	69	big	big	ADJ
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cblr-13004	978	76	corp	corp	PROPN
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cblr-13004	978	78	1/31/2029	1/31/2029	NUM
cblr-13004	978	79	9/18/2020	9/18/2020	NUM
cblr-13004	978	80	900.0	900.0	NUM
cblr-13004	978	81	bloom	bloom	NOUN
cblr-13004	978	82	energy	energy	PROPN
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cblr-13004	978	84	2.5	2.5	NUM
cblr-13004	978	85	8/15/2025	8/15/2025	NUM
cblr-13004	978	86	8/11/2020	8/11/2020	NUM
cblr-13004	978	87	230.0	230.0	NUM
cblr-13004	978	88	boston	boston	NOUN
cblr-13004	978	89	properties	property	NOUN
cblr-13004	978	90	lp	lp	ADP
cblr-13004	978	91	3.4	3.4	NUM
cblr-13004	978	92	6/21/2029	6/21/2029	NUM
cblr-13004	978	93	6/21/2019	6/21/2019	NUM
cblr-13004	978	94	850.0	850.0	NUM
cblr-13004	978	95	boston	boston	NOUN
cblr-13004	978	96	properties	property	NOUN
cblr-13004	978	97	lp	lp	ADP
cblr-13004	978	98	2.55	2.55	NUM
cblr-13004	978	99	4/1/2032	4/1/2032	NUM
cblr-13004	978	100	3/16/2021	3/16/2021	NUM
cblr-13004	978	101	850.0	850.0	NUM
cblr-13004	978	102	boston	boston	NOUN
cblr-13004	978	103	properties	property	NOUN
cblr-13004	978	104	lp	lp	NOUN
cblr-13004	978	105	2.45	2.45	NUM
cblr-13004	978	106	10/1/2033	10/1/2033	NUM
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cblr-13004	978	108	850.0	850.0	NUM
cblr-13004	978	109	no	no	NOUN
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cblr-13004	978	111	1	1	NUM
cblr-13004	978	112	]	]	X
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cblr-13004	978	124	400.0	400.0	NUM
cblr-13004	978	125	citigroup	citigroup	NOUN
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cblr-13004	978	127	markets	market	NOUN
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cblr-13004	978	137	citigroup	citigroup	PROPN
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cblr-13004	979	1	[	[	X
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cblr-13004	979	41	duke	duke	PROPN
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cblr-13004	979	48	duke	duke	PROPN
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cblr-13004	979	55	duke	duke	PROPN
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cblr-13004	979	77	enphase	enphase	PROPN
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cblr-13004	979	84	equinix	equinix	PROPN
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cblr-13004	979	90	equinix	equinix	PROPN
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cblr-13004	979	102	equinix	equinix	PROPN
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cblr-13004	979	108	erp	erp	PROPN
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cblr-13004	979	110	lp	lp	ADV
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cblr-13004	979	123	fifth	fifth	ADJ
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cblr-13004	979	130	fisker	fisker	PROPN
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cblr-13004	979	135	667.5	667.5	NUM
cblr-13004	979	136	forbright	forbright	PROPN
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cblr-13004	979	140	12/22/2021	12/22/2021	NUM
cblr-13004	979	141	125.0	125.0	NUM
cblr-13004	979	142	no	no	NOUN
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cblr-13004	979	144	1	1	NUM
cblr-13004	979	145	]	]	X
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cblr-13004	979	153	3.25	3.25	NUM
cblr-13004	979	154	2/12/2032	2/12/2032	NUM
cblr-13004	979	155	11/12/2021	11/12/2021	NUM
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cblr-13004	979	178	i	i	PRON
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cblr-13004	979	187	7/2/2019	7/2/2019	NUM
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cblr-13004	979	191	i	i	PRON
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cblr-13004	979	196	ii	ii	PROPN
cblr-13004	979	197	llc	llc	PROPN
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cblr-13004	980	3	9/12/2019	9/12/2019	NUM
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cblr-13004	980	5	hat	hat	NOUN
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cblr-13004	981	1	i	i	PRON
cblr-13004	981	2	llc	llc	PROPN
cblr-13004	981	3	/	/	SYM
cblr-13004	981	4	hat	hat	NOUN
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cblr-13004	981	6	ii	ii	PROPN
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cblr-13004	981	8	6	6	NUM
cblr-13004	982	1	4/15/2025	4/15/2025	NUM
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cblr-13004	982	3	400.0	400.0	NUM
cblr-13004	982	4	hat	hat	NOUN
cblr-13004	982	5	holdings	holding	NOUN
cblr-13004	983	1	i	i	PRON
cblr-13004	983	2	llc	llc	PROPN
cblr-13004	983	3	/	/	SYM
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cblr-13004	983	6	ii	ii	PROPN
cblr-13004	983	7	llc	llc	PROPN
cblr-13004	983	8	3.75	3.75	NUM
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cblr-13004	983	12	hat	hat	NOUN
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cblr-13004	983	14	i	i	PRON
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cblr-13004	983	19	ii	ii	PROPN
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cblr-13004	984	1	i	i	PRON
cblr-13004	984	2	llc	llc	PROPN
cblr-13004	984	3	/	/	SYM
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cblr-13004	984	6	ii	ii	PROPN
cblr-13004	984	7	llc	llc	NOUN
cblr-13004	984	8	0	0	NUM
cblr-13004	985	1	5/1/2025	5/1/2025	NUM
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cblr-13004	985	3	200.0	200.0	NUM
cblr-13004	985	4	healthpeak	healthpeak	NOUN
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cblr-13004	985	8	2/1/2027	2/1/2027	NUM
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cblr-13004	985	10	450.0	450.0	NUM
cblr-13004	985	11	healthpeak	healthpeak	NOUN
cblr-13004	985	12	op	op	NOUN
cblr-13004	985	13	llc	llc	PROPN
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cblr-13004	986	1	[	[	X
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cblr-13004	986	7	&	&	CCONJ
cblr-13004	986	8	resorts	resort	NOUN
cblr-13004	986	9	lp	lp	PROPN
cblr-13004	986	10	3.375	3.375	NUM
cblr-13004	986	11	12/15/2029	12/15/2029	NUM
cblr-13004	986	12	9/26/2019	9/26/2019	NUM
cblr-13004	986	13	650.0	650.0	NUM
cblr-13004	986	14	host	host	NOUN
cblr-13004	986	15	hotels	hotel	NOUN
cblr-13004	986	16	&	&	CCONJ
cblr-13004	986	17	resorts	resort	NOUN
cblr-13004	986	18	lp	lp	PROPN
cblr-13004	986	19	3.5	3.5	NUM
cblr-13004	986	20	9/15/2030	9/15/2030	NUM
cblr-13004	986	21	8/20/2020	8/20/2020	NUM
cblr-13004	986	22	750.0	750.0	NUM
cblr-13004	986	23	host	host	NOUN
cblr-13004	986	24	hotels	hotel	NOUN
cblr-13004	986	25	&	&	CCONJ
cblr-13004	986	26	resorts	resort	NOUN
cblr-13004	986	27	lp	lp	PROPN
cblr-13004	986	28	2.9	2.9	NUM
cblr-13004	986	29	12/15/2031	12/15/2031	NUM
cblr-13004	986	30	11/23/2021	11/23/2021	NUM
cblr-13004	986	31	450.0	450.0	NUM
cblr-13004	986	32	interstate	interstate	ADJ
cblr-13004	986	33	power	power	NOUN
cblr-13004	986	34	and	and	CCONJ
cblr-13004	986	35	light	light	NOUN
cblr-13004	986	36	co	co	VERB
cblr-13004	986	37	3.5	3.5	NUM
cblr-13004	986	38	9/30/2049	9/30/2049	NUM
cblr-13004	986	39	9/26/2019	9/26/2019	NUM
cblr-13004	986	40	300.0	300.0	NUM
cblr-13004	986	41	jabil	jabil	PROPN
cblr-13004	986	42	inc	inc	PROPN
cblr-13004	986	43	4.25	4.25	NUM
cblr-13004	986	44	5/15/2027	5/15/2027	NUM
cblr-13004	986	45	5/4/2022	5/4/2022	NOUN
cblr-13004	986	46	500.0	500.0	NUM
cblr-13004	986	47	jpmorgan	jpmorgan	PROPN
cblr-13004	986	48	chase	chase	PROPN
cblr-13004	986	49	&	&	CCONJ
cblr-13004	986	50	co	co	VERB
cblr-13004	986	51	0.653	0.653	PROPN
cblr-13004	986	52	9/16/2024	9/16/2024	PROPN
cblr-13004	986	53	9/16/2020	9/16/2020	PROPN
cblr-13004	986	54	1,000.0	1,000.0	NUM
cblr-13004	986	55	jpmorgan	jpmorgan	PROPN
cblr-13004	986	56	chase	chase	PROPN
cblr-13004	986	57	&	&	CCONJ
cblr-13004	986	58	co	co	X
cblr-13004	986	59	0.768	0.768	NUM
cblr-13004	986	60	8/9/2025	8/9/2025	NUM
cblr-13004	986	61	8/10/2021	8/10/2021	NUM
cblr-13004	986	62	1,250.0	1,250.0	NUM
cblr-13004	986	63	kaiser	kaiser	PROPN
cblr-13004	986	64	foundation	foundation	NOUN
cblr-13004	986	65	hospitals	hospital	NOUN
cblr-13004	986	66	2.81	2.81	NUM
cblr-13004	986	67	6/1/2041	6/1/2041	NUM
cblr-13004	986	68	6/15/2021	6/15/2021	NUM
cblr-13004	986	69	1,250.0	1,250.0	NUM
cblr-13004	986	70	kilroy	kilroy	PROPN
cblr-13004	986	71	realty	realty	PROPN
cblr-13004	986	72	lp	lp	ADP
cblr-13004	986	73	2.5	2.5	NUM
cblr-13004	986	74	11/15/2032	11/15/2032	NUM
cblr-13004	986	75	8/12/2020	8/12/2020	NUM
cblr-13004	986	76	425.0	425.0	NUM
cblr-13004	986	77	kilroy	kilroy	PROPN
cblr-13004	986	78	realty	realty	PROPN
cblr-13004	986	79	lp	lp	ADP
cblr-13004	986	80	2.65	2.65	NUM
cblr-13004	986	81	11/15/2033	11/15/2033	NUM
cblr-13004	986	82	10/7/2021	10/7/2021	NUM
cblr-13004	986	83	450.0	450.0	NUM
cblr-13004	986	84	kimco	kimco	PROPN
cblr-13004	986	85	realty	realty	PROPN
cblr-13004	986	86	op	op	PROPN
cblr-13004	986	87	llc	llc	PROPN
cblr-13004	986	88	2.7	2.7	NUM
cblr-13004	986	89	10/1/2030	10/1/2030	NUM
cblr-13004	986	90	7/13/2020	7/13/2020	NUM
cblr-13004	986	91	500.0	500.0	NUM
cblr-13004	986	92	leeward	leeward	NOUN
cblr-13004	986	93	renewable	renewable	ADJ
cblr-13004	986	94	energy	energy	NOUN
cblr-13004	986	95	operations	operation	NOUN
cblr-13004	986	96	llc	llc	PROPN
cblr-13004	986	97	4.25	4.25	NUM
cblr-13004	986	98	7/1/2029	7/1/2029	NUM
cblr-13004	986	99	7/8/2021	7/8/2021	NUM
cblr-13004	986	100	375.0	375.0	NUM
cblr-13004	986	101	liberty	liberty	NOUN
cblr-13004	986	102	utilities	utility	NOUN
cblr-13004	986	103	finance	finance	NOUN
cblr-13004	986	104	gp	gp	NOUN
cblr-13004	986	105	1	1	NUM
cblr-13004	986	106	2.05	2.05	NUM
cblr-13004	986	107	9/15/2030	9/15/2030	NUM
cblr-13004	986	108	9/23/2020	9/23/2020	NUM
cblr-13004	986	109	600.0	600.0	NUM
cblr-13004	986	110	livent	livent	ADJ
cblr-13004	986	111	corp	corp	PROPN
cblr-13004	986	112	4.125	4.125	NUM
cblr-13004	986	113	7/15/2025	7/15/2025	NUM
cblr-13004	986	114	6/25/2020	6/25/2020	NUM
cblr-13004	986	115	245.8	245.8	NUM
cblr-13004	986	116	lucid	lucid	PROPN
cblr-13004	986	117	group	group	PROPN
cblr-13004	986	118	inc	inc	PROPN
cblr-13004	986	119	1.25	1.25	NUM
cblr-13004	986	120	12/15/2026	12/15/2026	NUM
cblr-13004	986	121	12/14/2021	12/14/2021	NUM
cblr-13004	986	122	2,012.5	2,012.5	NUM
cblr-13004	986	123	mather	mather	PROPN
cblr-13004	986	124	foundation	foundation	NOUN
cblr-13004	986	125	2.675	2.675	NUM
cblr-13004	986	126	10/1/2031	10/1/2031	NUM
cblr-13004	986	127	10/5/2021	10/5/2021	NUM
cblr-13004	986	128	100.0	100.0	NUM
cblr-13004	986	129	no	no	NOUN
cblr-13004	986	130	.	.	NOUN
cblr-13004	987	1	1	1	NUM
cblr-13004	987	2	]	]	X
cblr-13004	987	3	green	green	ADJ
cblr-13004	987	4	bond	bond	NOUN
cblr-13004	987	5	reporting	report	VERB
cblr-13004	987	6	281	281	NUM
cblr-13004	987	7	metropolitan	metropolitan	ADJ
cblr-13004	987	8	life	life	NOUN
cblr-13004	987	9	global	global	ADJ
cblr-13004	987	10	funding	funding	NOUN
cblr-13004	987	11	i	i	ADV
cblr-13004	987	12	0.95	0.95	NUM
cblr-13004	987	13	7/2/2025	7/2/2025	NUM
cblr-13004	987	14	7/2/2020	7/2/2020	NUM
cblr-13004	987	15	750.0	750.0	NUM
cblr-13004	987	16	micron	micron	NOUN
cblr-13004	987	17	technology	technology	PROPN
cblr-13004	987	18	inc	inc	PROPN
cblr-13004	987	19	2.703	2.703	NUM
cblr-13004	987	20	4/15/2032	4/15/2032	NUM
cblr-13004	987	21	11/1/2021	11/1/2021	NUM
cblr-13004	987	22	1,000.0	1,000.0	NUM
cblr-13004	987	23	midamerican	midamerican	PROPN
cblr-13004	987	24	energy	energy	NOUN
cblr-13004	987	25	co	co	NOUN
cblr-13004	987	26	3.15	3.15	NUM
cblr-13004	987	27	4/15/2050	4/15/2050	NUM
cblr-13004	987	28	10/15/2019	10/15/2019	NUM
cblr-13004	987	29	600.0	600.0	NUM
cblr-13004	987	30	midamerican	midamerican	NOUN
cblr-13004	987	31	energy	energy	NOUN
cblr-13004	987	32	co	co	NOUN
cblr-13004	987	33	2.7	2.7	NUM
cblr-13004	987	34	8/1/2052	8/1/2052	NUM
cblr-13004	987	35	7/22/2021	7/22/2021	NUM
cblr-13004	987	36	500.0	500.0	NUM
cblr-13004	987	37	mp	mp	PROPN
cblr-13004	987	38	materials	materials	PROPN
cblr-13004	987	39	corp	corp	PROPN
cblr-13004	987	40	0.25	0.25	NUM
cblr-13004	987	41	4/1/2026	4/1/2026	NUM
cblr-13004	987	42	3/26/2021	3/26/2021	NUM
cblr-13004	987	43	690.0	690.0	NUM
cblr-13004	987	44	nature	nature	NOUN
cblr-13004	987	45	conservancy	conservancy	NOUN
cblr-13004	987	46	2.449	2.449	NUM
cblr-13004	987	47	3/1/2025	3/1/2025	NUM
cblr-13004	987	48	3/3/2022	3/3/2022	NUM
cblr-13004	987	49	6.2	6.2	NUM
cblr-13004	987	50	nature	nature	NOUN
cblr-13004	987	51	conservancy	conservancy	NOUN
cblr-13004	987	52	3.957	3.957	NUM
cblr-13004	987	53	3/1/2052	3/1/2052	NUM
cblr-13004	988	1	3/3/2022	3/3/2022	PROPN
cblr-13004	988	2	350.0	350.0	NUM
cblr-13004	988	3	new	new	PROPN
cblr-13004	988	4	york	york	PROPN
cblr-13004	988	5	state	state	PROPN
cblr-13004	988	6	electric	electric	PROPN
cblr-13004	988	7	&	&	CCONJ
cblr-13004	988	8	gas	gas	PROPN
cblr-13004	988	9	corp	corp	PROPN
cblr-13004	988	10	2.15	2.15	NUM
cblr-13004	988	11	10/1/2031	10/1/2031	NUM
cblr-13004	988	12	9/24/2021	9/24/2021	NUM
cblr-13004	988	13	350.0	350.0	NUM
cblr-13004	988	14	nextera	nextera	ADJ
cblr-13004	988	15	energy	energy	NOUN
cblr-13004	988	16	capital	capital	PROPN
cblr-13004	988	17	holdings	holdings	PROPN
cblr-13004	988	18	inc	inc	PROPN
cblr-13004	988	19	1.9	1.9	NUM
cblr-13004	988	20	6/15/2028	6/15/2028	NUM
cblr-13004	988	21	6/8/2021	6/8/2021	NUM
cblr-13004	988	22	1,500.0	1,500.0	NUM
cblr-13004	988	23	niagara	niagara	PROPN
cblr-13004	988	24	mohawk	mohawk	PROPN
cblr-13004	988	25	power	power	PROPN
cblr-13004	988	26	corp	corp	PROPN
cblr-13004	988	27	1.96	1.96	NUM
cblr-13004	988	28	6/27/2030	6/27/2030	NUM
cblr-13004	988	29	6/25/2020	6/25/2020	NUM
cblr-13004	988	30	600.0	600.0	NUM
cblr-13004	988	31	norfolk	norfolk	PROPN
cblr-13004	988	32	southern	southern	PROPN
cblr-13004	988	33	corp	corp	PROPN
cblr-13004	989	1	2.3	2.3	NUM
cblr-13004	989	2	5/15/2031	5/15/2031	NUM
cblr-13004	989	3	5/12/2021	5/12/2021	NUM
cblr-13004	989	4	500.0	500.0	NUM
cblr-13004	989	5	northern	northern	ADJ
cblr-13004	989	6	states	state	NOUN
cblr-13004	989	7	power	power	NOUN
cblr-13004	989	8	co	co	NOUN
cblr-13004	989	9	/	/	PROPN
cblr-13004	989	10	mn	mn	PROPN
cblr-13004	989	11	2.9	2.9	NUM
cblr-13004	989	12	3/1/2050	3/1/2050	NUM
cblr-13004	989	13	9/10/2019	9/10/2019	NUM
cblr-13004	989	14	600.0	600.0	NUM
cblr-13004	989	15	northern	northern	ADJ
cblr-13004	989	16	states	state	NOUN
cblr-13004	989	17	power	power	NOUN
cblr-13004	989	18	co	co	NOUN
cblr-13004	989	19	/	/	PROPN
cblr-13004	989	20	mn	mn	PROPN
cblr-13004	989	21	2.6	2.6	NUM
cblr-13004	989	22	6/1/2051	6/1/2051	NUM
cblr-13004	989	23	6/15/2020	6/15/2020	NUM
cblr-13004	989	24	700.0	700.0	NUM
cblr-13004	989	25	northern	northern	ADJ
cblr-13004	989	26	states	state	NOUN
cblr-13004	989	27	power	power	NOUN
cblr-13004	989	28	co	co	NOUN
cblr-13004	989	29	/	/	PROPN
cblr-13004	989	30	mn	mn	PROPN
cblr-13004	989	31	2.25	2.25	NUM
cblr-13004	989	32	4/1/2031	4/1/2031	NUM
cblr-13004	989	33	3/30/2021	3/30/2021	NUM
cblr-13004	989	34	425.0	425.0	NUM
cblr-13004	989	35	282	282	NUM
cblr-13004	989	36	columbia	columbia	PROPN
cblr-13004	989	37	business	business	NOUN
cblr-13004	989	38	law	law	PROPN
cblr-13004	989	39	review	review	NOUN
cblr-13004	989	40	[	[	X
cblr-13004	989	41	vol	vol	NOUN
cblr-13004	989	42	.	.	NOUN
cblr-13004	989	43	2024	2024	NUM
cblr-13004	989	44	northern	northern	ADJ
cblr-13004	989	45	states	state	NOUN
cblr-13004	989	46	power	power	NOUN
cblr-13004	989	47	co	co	NOUN
cblr-13004	989	48	/	/	PROPN
cblr-13004	989	49	mn	mn	PROPN
cblr-13004	989	50	3.2	3.2	NUM
cblr-13004	989	51	4/1/2052	4/1/2052	NUM
cblr-13004	989	52	3/30/2021	3/30/2021	NUM
cblr-13004	989	53	425.0	425.0	NUM
cblr-13004	989	54	northern	northern	ADJ
cblr-13004	989	55	states	state	NOUN
cblr-13004	989	56	power	power	NOUN
cblr-13004	989	57	co	co	NOUN
cblr-13004	989	58	/	/	PROPN
cblr-13004	989	59	mn	mn	PROPN
cblr-13004	989	60	4.5	4.5	NUM
cblr-13004	989	61	6/1/2052	6/1/2052	NUM
cblr-13004	989	62	5/9/2022	5/9/2022	NOUN
cblr-13004	989	63	500.0	500.0	NUM
cblr-13004	989	64	nstar	nstar	NOUN
cblr-13004	989	65	electric	electric	PROPN
cblr-13004	989	66	co	co	PROPN
cblr-13004	989	67	3.95	3.95	NUM
cblr-13004	989	68	4/1/2030	4/1/2030	PROPN
cblr-13004	990	1	3/26/2020	3/26/2020	NUM
cblr-13004	990	2	400.0	400.0	NUM
cblr-13004	990	3	nstar	nstar	NOUN
cblr-13004	990	4	electric	electric	PROPN
cblr-13004	990	5	co	co	PROPN
cblr-13004	990	6	3.1	3.1	NUM
cblr-13004	990	7	6/1/2051	6/1/2051	NUM
cblr-13004	990	8	5/27/2021	5/27/2021	NUM
cblr-13004	990	9	300.0	300.0	NUM
cblr-13004	990	10	oberlin	oberlin	PROPN
cblr-13004	990	11	college	college	NOUN
cblr-13004	990	12	2.874	2.874	NUM
cblr-13004	990	13	10/1/2051	10/1/2051	NUM
cblr-13004	990	14	7/28/2021	7/28/2021	NUM
cblr-13004	990	15	80.6	80.6	NUM
cblr-13004	990	16	oncor	oncor	NOUN
cblr-13004	990	17	electric	electric	PROPN
cblr-13004	990	18	delivery	delivery	PROPN
cblr-13004	990	19	co	co	PROPN
cblr-13004	990	20	llc	llc	PROPN
cblr-13004	990	21	4.15	4.15	NUM
cblr-13004	990	22	6/1/2032	6/1/2032	NUM
cblr-13004	990	23	5/20/2022	5/20/2022	NUM
cblr-13004	990	24	400.0	400.0	NUM
cblr-13004	990	25	owens	owen	NOUN
cblr-13004	990	26	corning	corn	VERB
cblr-13004	990	27	3.95	3.95	NUM
cblr-13004	990	28	8/15/2029	8/15/2029	NUM
cblr-13004	990	29	8/12/2019	8/12/2019	NUM
cblr-13004	990	30	450.0	450.0	NUM
cblr-13004	990	31	pacificorp	pacificorp	NOUN
cblr-13004	990	32	2.9	2.9	NUM
cblr-13004	990	33	6/15/2052	6/15/2052	NUM
cblr-13004	990	34	7/9/2021	7/9/2021	NUM
cblr-13004	990	35	1,000.0	1,000.0	NUM
cblr-13004	990	36	pattern	pattern	NOUN
cblr-13004	990	37	energy	energy	NOUN
cblr-13004	990	38	operations	operation	NOUN
cblr-13004	990	39	lp/	lp/	ADJ
cblr-13004	990	40	pattern	pattern	NOUN
cblr-13004	990	41	energy	energy	NOUN
cblr-13004	990	42	operations	operations	PROPN
cblr-13004	990	43	inc	inc	PROPN
cblr-13004	990	44	4.5	4.5	NUM
cblr-13004	990	45	8/15/2028	8/15/2028	NUM
cblr-13004	990	46	7/28/2020	7/28/2020	NUM
cblr-13004	990	47	700.0	700.0	NUM
cblr-13004	990	48	pepsico	pepsico	PROPN
cblr-13004	990	49	inc	inc	PROPN
cblr-13004	990	50	2.875	2.875	NUM
cblr-13004	990	51	10/15/2049	10/15/2049	NUM
cblr-13004	990	52	10/9/2019	10/9/2019	NUM
cblr-13004	990	53	1,000.0	1,000.0	NUM
cblr-13004	990	54	piedmont	piedmont	PROPN
cblr-13004	990	55	operating	operating	NOUN
cblr-13004	990	56	partnership	partnership	NOUN
cblr-13004	991	1	lp	lp	ADP
cblr-13004	991	2	3.15	3.15	NUM
cblr-13004	991	3	8/15/2030	8/15/2030	NUM
cblr-13004	992	1	8/12/2020	8/12/2020	NUM
cblr-13004	992	2	300.0	300.0	NUM
cblr-13004	992	3	plug	plug	NOUN
cblr-13004	992	4	power	power	PROPN
cblr-13004	992	5	inc	inc	PROPN
cblr-13004	992	6	3.75	3.75	NUM
cblr-13004	992	7	6/1/2025	6/1/2025	NUM
cblr-13004	992	8	5/18/2020	5/18/2020	NUM
cblr-13004	992	9	212.5	212.5	NUM
cblr-13004	992	10	pnc	pnc	PROPN
cblr-13004	992	11	financial	financial	PROPN
cblr-13004	992	12	services	services	PROPN
cblr-13004	992	13	group	group	PROPN
cblr-13004	992	14	inc	inc	PROPN
cblr-13004	992	15	2.2	2.2	NUM
cblr-13004	992	16	11/1/2024	11/1/2024	NUM
cblr-13004	992	17	11/1/2019	11/1/2019	NUM
cblr-13004	992	18	650.0	650.0	NUM
cblr-13004	992	19	prologis	prologis	NOUN
cblr-13004	992	20	lp	lp	ADV
cblr-13004	992	21	1.25	1.25	NUM
cblr-13004	992	22	10/15/2030	10/15/2030	NUM
cblr-13004	992	23	8/20/2020	8/20/2020	PROPN
cblr-13004	992	24	750.0	750.0	NUM
cblr-13004	992	25	no	no	NOUN
cblr-13004	992	26	.	.	NOUN
cblr-13004	993	1	1	1	NUM
cblr-13004	993	2	]	]	X
cblr-13004	993	3	green	green	ADJ
cblr-13004	993	4	bond	bond	NOUN
cblr-13004	993	5	reporting	report	VERB
cblr-13004	993	6	283	283	NUM
cblr-13004	993	7	prudential	prudential	PROPN
cblr-13004	993	8	financial	financial	PROPN
cblr-13004	993	9	inc	inc	PROPN
cblr-13004	993	10	1.5	1.5	NUM
cblr-13004	993	11	3/10/2026	3/10/2026	NUM
cblr-13004	993	12	3/10/2020	3/10/2020	NUM
cblr-13004	993	13	500.0	500.0	NUM
cblr-13004	993	14	public	public	ADJ
cblr-13004	993	15	service	service	NOUN
cblr-13004	993	16	co	co	X
cblr-13004	993	17	of	of	ADP
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cblr-13004	993	21	8/13/2019	8/13/2019	NUM
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cblr-13004	993	23	public	public	ADJ
cblr-13004	993	24	service	service	NOUN
cblr-13004	993	25	co	co	X
cblr-13004	993	26	of	of	ADP
cblr-13004	993	27	colorado	colorado	PROPN
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cblr-13004	993	29	1/15/2051	1/15/2051	PROPN
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cblr-13004	993	31	375.0	375.0	NUM
cblr-13004	993	32	public	public	ADJ
cblr-13004	993	33	service	service	NOUN
cblr-13004	993	34	co	co	X
cblr-13004	993	35	of	of	ADP
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cblr-13004	993	37	2.2	2.2	NUM
cblr-13004	993	38	8/15/2031	8/15/2031	NUM
cblr-13004	993	39	8/13/2021	8/13/2021	NUM
cblr-13004	993	40	400.0	400.0	NUM
cblr-13004	993	41	public	public	ADJ
cblr-13004	993	42	service	service	NOUN
cblr-13004	993	43	co	co	X
cblr-13004	993	44	of	of	ADP
cblr-13004	993	45	oklahoma	oklahoma	PROPN
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cblr-13004	993	47	8/15/2051	8/15/2051	NUM
cblr-13004	993	48	8/13/2021	8/13/2021	NUM
cblr-13004	993	49	400.0	400.0	NUM
cblr-13004	993	50	public	public	ADJ
cblr-13004	993	51	service	service	NOUN
cblr-13004	993	52	electric	electric	ADJ
cblr-13004	993	53	and	and	CCONJ
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cblr-13004	993	55	co	co	NOUN
cblr-13004	993	56	3.1	3.1	NUM
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cblr-13004	993	58	3/11/2022	3/11/2022	NUM
cblr-13004	993	59	500.0	500.0	NUM
cblr-13004	993	60	renewable	renewable	ADJ
cblr-13004	993	61	energy	energy	NOUN
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cblr-13004	993	63	inc	inc	PROPN
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cblr-13004	993	66	5/20/2021	5/20/2021	NUM
cblr-13004	993	67	550.0	550.0	NUM
cblr-13004	993	68	rexford	rexford	PROPN
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cblr-13004	993	71	lp	lp	ADP
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cblr-13004	993	74	8/9/2021	8/9/2021	NUM
cblr-13004	993	75	400.0	400.0	NUM
cblr-13004	993	76	san	san	PROPN
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cblr-13004	993	81	co	co	PROPN
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cblr-13004	993	83	8/15/2051	8/15/2051	NUM
cblr-13004	993	84	8/13/2021	8/13/2021	NUM
cblr-13004	993	85	750.0	750.0	NUM
cblr-13004	993	86	sce	sce	NOUN
cblr-13004	993	87	recovery	recovery	NOUN
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cblr-13004	993	89	llc	llc	PROPN
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cblr-13004	993	92	2/15/2022	2/15/2022	NUM
cblr-13004	993	93	100.0	100.0	NUM
cblr-13004	993	94	sce	sce	NOUN
cblr-13004	993	95	recovery	recovery	NOUN
cblr-13004	993	96	funding	funding	NOUN
cblr-13004	993	97	llc	llc	PROPN
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cblr-13004	993	99	11/15/2042	11/15/2042	NUM
cblr-13004	993	100	2/15/2022	2/15/2022	NUM
cblr-13004	993	101	305.0	305.0	NUM
cblr-13004	993	102	sce	sce	NOUN
cblr-13004	993	103	recovery	recovery	NOUN
cblr-13004	993	104	funding	funding	NOUN
cblr-13004	993	105	llc	llc	PROPN
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cblr-13004	993	107	11/15/2046	11/15/2046	NUM
cblr-13004	993	108	2/15/2022	2/15/2022	NUM
cblr-13004	993	109	128.3	128.3	NUM
cblr-13004	993	110	seattle	seattle	PROPN
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cblr-13004	993	112	's	's	PART
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cblr-13004	993	116	2/11/2021	2/11/2021	NUM
cblr-13004	993	117	102.1	102.1	NUM
cblr-13004	993	118	seattle	seattle	PROPN
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cblr-13004	993	120	's	's	PART
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cblr-13004	993	124	2/11/2021	2/11/2021	NUM
cblr-13004	993	125	300.0	300.0	NUM
cblr-13004	993	126	sk	sk	PROPN
cblr-13004	993	127	battery	battery	PROPN
cblr-13004	993	128	america	america	PROPN
cblr-13004	993	129	inc	inc	PROPN
cblr-13004	993	130	1.625	1.625	NUM
cblr-13004	993	131	1/26/2024	1/26/2024	NUM
cblr-13004	993	132	1/26/2021	1/26/2021	NUM
cblr-13004	993	133	300.0	300.0	NUM
cblr-13004	993	134	sk	sk	PROPN
cblr-13004	993	135	battery	battery	PROPN
cblr-13004	993	136	america	america	PROPN
cblr-13004	993	137	inc	inc	PROPN
cblr-13004	993	138	2.125	2.125	NUM
cblr-13004	993	139	1/26/2026	1/26/2026	NUM
cblr-13004	993	140	1/26/2021	1/26/2021	NUM
cblr-13004	993	141	700.0	700.0	NUM
cblr-13004	993	142	284	284	NUM
cblr-13004	993	143	columbia	columbia	PROPN
cblr-13004	993	144	business	business	NOUN
cblr-13004	993	145	law	law	PROPN
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cblr-13004	993	147	[	[	X
cblr-13004	993	148	vol	vol	NOUN
cblr-13004	993	149	.	.	PUNCT
cblr-13004	993	150	2024	2024	NUM
cblr-13004	993	151	sonoco	sonoco	ADJ
cblr-13004	993	152	products	product	NOUN
cblr-13004	993	153	co	co	VERB
cblr-13004	993	154	1.8	1.8	NUM
cblr-13004	993	155	2/1/2025	2/1/2025	NUM
cblr-13004	993	156	1/21/2022	1/21/2022	NUM
cblr-13004	993	157	400.0	400.0	NUM
cblr-13004	993	158	sonoco	sonoco	ADJ
cblr-13004	993	159	products	product	NOUN
cblr-13004	993	160	co	co	VERB
cblr-13004	993	161	2.25	2.25	NUM
cblr-13004	993	162	2/1/2027	2/1/2027	NUM
cblr-13004	993	163	1/21/2022	1/21/2022	PROPN
cblr-13004	993	164	300.0	300.0	NUM
cblr-13004	993	165	sonoco	sonoco	ADJ
cblr-13004	993	166	products	product	NOUN
cblr-13004	993	167	co	co	VERB
cblr-13004	993	168	2.85	2.85	NUM
cblr-13004	993	169	2/1/2032	2/1/2032	NUM
cblr-13004	993	170	1/21/2022	1/21/2022	PROPN
cblr-13004	993	171	500.0	500.0	NUM
cblr-13004	993	172	southern	southern	ADJ
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cblr-13004	993	174	co	co	NOUN
cblr-13004	993	175	0.9	0.9	NUM
cblr-13004	993	176	1/15/2026	1/15/2026	NUM
cblr-13004	993	177	1/8/2021	1/8/2021	NUM
cblr-13004	993	178	400.0	400.0	NUM
cblr-13004	993	179	southwestern	southwestern	ADJ
cblr-13004	993	180	electric	electric	ADJ
cblr-13004	993	181	power	power	NOUN
cblr-13004	993	182	co	co	PROPN
cblr-13004	993	183	3.25	3.25	NUM
cblr-13004	993	184	11/1/2051	11/1/2051	NUM
cblr-13004	993	185	11/3/2021	11/3/2021	NUM
cblr-13004	993	186	650.0	650.0	NUM
cblr-13004	993	187	southwestern	southwestern	ADJ
cblr-13004	993	188	public	public	ADJ
cblr-13004	993	189	service	service	NOUN
cblr-13004	993	190	co	co	NOUN
cblr-13004	993	191	3.75	3.75	NUM
cblr-13004	993	192	6/15/2049	6/15/2049	NUM
cblr-13004	993	193	6/18/2019	6/18/2019	NUM
cblr-13004	993	194	300.0	300.0	NUM
cblr-13004	993	195	southwestern	southwestern	ADJ
cblr-13004	993	196	public	public	ADJ
cblr-13004	993	197	service	service	NOUN
cblr-13004	993	198	co	co	VERB
cblr-13004	993	199	3.15	3.15	NUM
cblr-13004	993	200	5/1/2050	5/1/2050	NUM
cblr-13004	993	201	5/18/2020	5/18/2020	NUM
cblr-13004	993	202	600.0	600.0	NUM
cblr-13004	993	203	southwestern	southwestern	ADJ
cblr-13004	993	204	public	public	ADJ
cblr-13004	993	205	service	service	NOUN
cblr-13004	993	206	co	co	NOUN
cblr-13004	993	207	5.15	5.15	NUM
cblr-13004	993	208	6/1/2052	6/1/2052	NUM
cblr-13004	993	209	5/31/2022	5/31/2022	NUM
cblr-13004	993	210	200.0	200.0	NUM
cblr-13004	993	211	stem	stem	NOUN
cblr-13004	993	212	inc	inc	PROPN
cblr-13004	993	213	0.5	0.5	NUM
cblr-13004	993	214	12/1/2028	12/1/2028	NUM
cblr-13004	993	215	11/22/2021	11/22/2021	NUM
cblr-13004	993	216	460.0	460.0	NUM
cblr-13004	993	217	sunnova	sunnova	PROPN
cblr-13004	993	218	energy	energy	PROPN
cblr-13004	993	219	corp	corp	PROPN
cblr-13004	993	220	5.875	5.875	NUM
cblr-13004	993	221	9/1/2026	9/1/2026	NUM
cblr-13004	993	222	8/17/2021	8/17/2021	NUM
cblr-13004	993	223	400.0	400.0	NUM
cblr-13004	993	224	toyota	toyota	PROPN
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cblr-13004	993	227	corp	corp	PROPN
cblr-13004	993	228	2.15	2.15	NUM
cblr-13004	993	229	2/13/2030	2/13/2030	NUM
cblr-13004	993	230	2/13/2020	2/13/2020	NUM
cblr-13004	993	231	750.0	750.0	NUM
cblr-13004	993	232	tucson	tucson	NOUN
cblr-13004	993	233	electric	electric	PROPN
cblr-13004	993	234	power	power	PROPN
cblr-13004	993	235	co	co	X
cblr-13004	993	236	1.5	1.5	NUM
cblr-13004	993	237	8/1/2030	8/1/2030	NUM
cblr-13004	993	238	8/10/2020	8/10/2020	NUM
cblr-13004	993	239	300.0	300.0	NUM
cblr-13004	993	240	udr	udr	PROPN
cblr-13004	993	241	inc	inc	PROPN
cblr-13004	993	242	3.1	3.1	NUM
cblr-13004	993	243	11/1/2034	11/1/2034	NUM
cblr-13004	993	244	10/11/2019	10/11/2019	NUM
cblr-13004	993	245	300.0	300.0	NUM
cblr-13004	993	246	udr	udr	PROPN
cblr-13004	993	247	inc	inc	PROPN
cblr-13004	993	248	1.9	1.9	NUM
cblr-13004	993	249	3/15/2033	3/15/2033	NUM
cblr-13004	993	250	12/14/2020	12/14/2020	NUM
cblr-13004	993	251	350.0	350.0	NUM
cblr-13004	993	252	union	union	NOUN
cblr-13004	993	253	electric	electric	PROPN
cblr-13004	993	254	co	co	PROPN
cblr-13004	993	255	2.625	2.625	NUM
cblr-13004	993	256	3/15/2051	3/15/2051	NUM
cblr-13004	993	257	10/9/2020	10/9/2020	NUM
cblr-13004	993	258	550.0	550.0	NUM
cblr-13004	993	259	union	union	PROPN
cblr-13004	993	260	electric	electric	PROPN
cblr-13004	993	261	co	co	PROPN
cblr-13004	993	262	2.15	2.15	NUM
cblr-13004	993	263	3/15/2032	3/15/2032	NUM
cblr-13004	993	264	6/22/2021	6/22/2021	NUM
cblr-13004	993	265	525.0	525.0	NUM
cblr-13004	993	266	union	union	NOUN
cblr-13004	993	267	electric	electric	PROPN
cblr-13004	993	268	co	co	PROPN
cblr-13004	993	269	3.9	3.9	NUM
cblr-13004	993	270	4/1/2052	4/1/2052	NUM
cblr-13004	993	271	4/1/2022	4/1/2022	PROPN
cblr-13004	993	272	525.0	525.0	NUM
cblr-13004	993	273	no	no	NOUN
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cblr-13004	994	1	1	1	NUM
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cblr-13004	994	9	inc	inc	PROPN
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cblr-13004	994	11	9/18/2030	9/18/2030	NUM
cblr-13004	994	12	9/18/2020	9/18/2020	NUM
cblr-13004	994	13	1,000.0	1,000.0	NUM
cblr-13004	994	14	verizon	verizon	PROPN
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cblr-13004	994	16	inc	inc	PROPN
cblr-13004	994	17	2.85	2.85	NUM
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cblr-13004	994	19	9/3/2021	9/3/2021	NUM
cblr-13004	994	20	1,000.0	1,000.0	NUM
cblr-13004	994	21	verizon	verizon	PROPN
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cblr-13004	994	23	inc	inc	PROPN
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cblr-13004	994	28	visa	visa	PROPN
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cblr-13004	994	34	vistra	vistra	PROPN
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cblr-13004	994	39	1,000.0	1,000.0	NUM
cblr-13004	994	40	vornado	vornado	PROPN
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cblr-13004	994	42	lp	lp	ADV
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cblr-13004	994	46	400.0	400.0	NUM
cblr-13004	994	47	vornado	vornado	PROPN
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cblr-13004	994	50	3.4	3.4	NUM
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cblr-13004	994	52	5/24/2021	5/24/2021	NUM
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cblr-13004	994	60	welltower	welltower	VERB
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cblr-13004	994	62	llc	llc	PROPN
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cblr-13004	994	65	12/16/2019	12/16/2019	NUM
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cblr-13004	994	67	welltower	welltower	VERB
cblr-13004	994	68	op	op	NOUN
cblr-13004	994	69	llc	llc	PROPN
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cblr-13004	995	1	6/15/2032	6/15/2032	NUM
cblr-13004	995	2	3/31/2022	3/31/2022	NUM
cblr-13004	995	3	550.0	550.0	NUM
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cblr-13004	995	27	350.0	350.0	NUM
cblr-13004	995	28	xylem	xylem	PROPN
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cblr-13004	995	36	xylem	xylem	PROPN
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cblr-13004	995	42	6/26/2020	6/26/2020	NUM
cblr-13004	995	43	500.0	500.0	NUM
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cblr-13004	995	49	[	[	X
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cblr-13004	995	76	#	#	SYM
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cblr-13004	995	85	#	#	SYM
cblr-13004	995	86	#	#	NOUN
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cblr-13004	995	89	0.00	0.00	NUM
cblr-13004	995	90	#	#	NOUN
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cblr-13004	995	94	0.00	0.00	NUM
cblr-13004	995	95	#	#	NOUN
cblr-13004	995	96	#	#	NOUN
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cblr-13004	995	110	#	#	NOUN
cblr-13004	995	111	#	#	NOUN
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cblr-13004	995	115	#	#	NOUN
cblr-13004	995	116	#	#	NOUN
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cblr-13004	995	118	0.08	0.08	NUM
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cblr-13004	995	120	#	#	NOUN
cblr-13004	995	121	#	#	NOUN
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cblr-13004	995	125	#	#	SYM
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cblr-13004	996	8	.	.	PUNCT
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cblr-13004	997	5	at	at	ADP
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cblr-13004	997	16	:	:	PUNCT
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cblr-13004	997	19	p	p	X
cblr-13004	997	20	=	=	NOUN
cblr-13004	997	21	0.00	0.00	NUM
cblr-13004	997	22	)	)	PUNCT
cblr-13004	997	23	,	,	PUNCT
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cblr-13004	997	25	(	(	PUNCT
cblr-13004	997	26	p	p	X
cblr-13004	997	27	=	=	NOUN
cblr-13004	997	28	0.00	0.00	NUM
cblr-13004	997	29	)	)	PUNCT
cblr-13004	997	30	,	,	PUNCT
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cblr-13004	997	32	(	(	PUNCT
cblr-13004	997	33	p	p	X
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cblr-13004	997	35	0.00	0.00	NUM
cblr-13004	997	36	)	)	PUNCT
cblr-13004	997	37	.	.	PUNCT
cblr-13004	998	1	industry_industrial	industry_industrial	NOUN
cblr-13004	998	2	(	(	PUNCT
cblr-13004	998	3	p	p	X
cblr-13004	998	4	=	=	NOUN
cblr-13004	998	5	0.01	0.01	NUM
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cblr-13004	999	4	]	]	X
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cblr-13004	999	14	#	#	SYM
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cblr-13004	999	22	-0.01	-0.01	NUM
cblr-13004	999	23	0.86	0.86	NUM
cblr-13004	999	24	table	table	NOUN
cblr-13004	999	25	2	2	NUM
cblr-13004	999	26	:	:	PUNCT
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cblr-13004	999	43	(	(	PUNCT
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cblr-13004	999	47	#	#	SYM
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cblr-13004	999	50	:	:	PUNCT
cblr-13004	999	51	#	#	SYM
cblr-13004	999	52	#	#	NOUN
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cblr-13004	999	54	1q	1q	ADJ
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cblr-13004	999	56	3q	3q	NUM
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cblr-13004	1000	1	#	#	NOUN
cblr-13004	1000	2	#	#	NOUN
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cblr-13004	1001	3	#	#	SYM
cblr-13004	1001	4	#	#	NOUN
cblr-13004	1001	5	#	#	NOUN
cblr-13004	1001	6	#	#	NOUN
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cblr-13004	1001	8	:	:	PUNCT
cblr-13004	1001	9	#	#	SYM
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cblr-13004	1001	17	pr(>|t|	pr(>|t|	NOUN
cblr-13004	1001	18	)	)	PUNCT
cblr-13004	1001	19	#	#	SYM
cblr-13004	1001	20	#	#	NOUN
cblr-13004	1001	21	(	(	PUNCT
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cblr-13004	1001	24	2.050e+00	2.050e+00	NUM
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cblr-13004	1001	29	#	#	SYM
cblr-13004	1001	30	#	#	NOUN
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cblr-13004	1001	39	#	#	SYM
cblr-13004	1001	40	#	#	NOUN
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cblr-13004	1001	42	3.000e-01	3.000e-01	NUM
cblr-13004	1001	43	9.4	9.4	NUM
cblr-13004	1001	44	17e-02	17e-02	NUM
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cblr-13004	1001	47	*	*	PUNCT
cblr-13004	1001	48	*	*	PUNCT
cblr-13004	1001	49	#	#	SYM
cblr-13004	1001	50	#	#	NOUN
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cblr-13004	1001	57	#	#	NOUN
cblr-13004	1001	58	#	#	NOUN
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cblr-13004	1001	60	-2.921e-02	-2.921e-02	PUNCT
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cblr-13004	1002	2	#	#	SYM
cblr-13004	1002	3	#	#	NOUN
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cblr-13004	1002	5	-2.241e-06	-2.241e-06	ADP
cblr-13004	1002	6	1.1	1.1	NUM
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cblr-13004	1003	1	[	[	X
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cblr-13004	1003	5	#	#	SYM
cblr-13004	1003	6	#	#	NOUN
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cblr-13004	1003	9	1.2	1.2	NUM
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cblr-13004	1003	13	#	#	NOUN
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cblr-13004	1003	15	--	--	PUNCT
cblr-13004	1003	16	#	#	SYM
cblr-13004	1003	17	#	#	NOUN
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cblr-13004	1003	19	.	.	PUNCT
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cblr-13004	1004	2	:	:	PUNCT
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cblr-13004	1004	8	'	'	PART
cblr-13004	1004	9	0.001	0.001	NUM
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cblr-13004	1004	13	'	'	PUNCT
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cblr-13004	1004	17	'	'	NUM
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cblr-13004	1004	19	'	'	PUNCT
cblr-13004	1004	20	.	.	PUNCT
cblr-13004	1004	21	'	'	PUNCT
cblr-13004	1004	22	0.1	0.1	NUM
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cblr-13004	1004	24	'	'	NUM
cblr-13004	1004	25	1	1	NUM
cblr-13004	1004	26	#	#	SYM
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cblr-13004	1004	28	#	#	NOUN
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cblr-13004	1004	33	:	:	PUNCT
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cblr-13004	1004	41	#	#	SYM
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cblr-13004	1004	47	:	:	PUNCT
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cblr-13004	1004	52	-	-	PUNCT
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cblr-13004	1004	55	:	:	PUNCT
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cblr-13004	1004	57	#	#	SYM
cblr-13004	1004	58	#	#	NOUN
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cblr-13004	1004	60	-	-	PUNCT
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cblr-13004	1004	62	:	:	PUNCT
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cblr-13004	1004	71	-	-	PUNCT
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cblr-13004	1004	73	:	:	PUNCT
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cblr-13004	1004	85	3	3	NUM
cblr-13004	1004	86	:	:	PUNCT
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cblr-13004	1004	94	,	,	PUNCT
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cblr-13004	1004	111	:	:	PUNCT
cblr-13004	1004	112	#	#	SYM
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cblr-13004	1006	4	#	#	SYM
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cblr-13004	1006	9	:	:	PUNCT
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cblr-13004	1006	14	.	.	NOUN
cblr-13004	1006	15	error	error	NOUN
cblr-13004	1006	16	t	t	NOUN
cblr-13004	1006	17	value	value	NOUN
cblr-13004	1006	18	pr(>|t|	pr(>|t|	NOUN
cblr-13004	1006	19	)	)	PUNCT
cblr-13004	1006	20	#	#	SYM
cblr-13004	1006	21	#	#	NOUN
cblr-13004	1006	22	(	(	PUNCT
cblr-13004	1006	23	intercept	intercept	NOUN
cblr-13004	1006	24	)	)	PUNCT
cblr-13004	1006	25	1.359e+00	1.359e+00	NUM
cblr-13004	1006	26	5.4	5.4	NUM
cblr-13004	1006	27	62e+00	62e+00	NUM
cblr-13004	1006	28	0.249	0.249	NUM
cblr-13004	1006	29	0.80382	0.80382	NUM
cblr-13004	1006	30	#	#	SYM
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cblr-13004	1006	32	fromrepeatissuer	fromrepeatissuer	NOUN
cblr-13004	1006	33	7.646e-02	7.646e-02	NUM
cblr-13004	1006	34	8.9	8.9	NUM
cblr-13004	1006	35	51e-02	51e-02	NUM
cblr-13004	1007	1	0.854	0.854	NUM
cblr-13004	1007	2	0.39440	0.39440	NUM
cblr-13004	1007	3	#	#	SYM
cblr-13004	1007	4	#	#	NOUN
cblr-13004	1007	5	isinvestmentgrade	isinvestmentgrade	NOUN
cblr-13004	1007	6	2.911e-01	2.911e-01	NUM
cblr-13004	1007	7	9.2	9.2	NUM
cblr-13004	1007	8	25e-02	25e-02	NUM
cblr-13004	1007	9	3.155	3.155	NUM
cblr-13004	1007	10	0.00196	0.00196	NUM
cblr-13004	1007	11	*	*	PUNCT
cblr-13004	1007	12	*	*	PUNCT
cblr-13004	1007	13	#	#	SYM
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cblr-13004	1007	17	7.5	7.5	NUM
cblr-13004	1007	18	10e-02	10e-02	NUM
cblr-13004	1007	19	0.268	0.268	NUM
cblr-13004	1007	20	0.78888	0.78888	NUM
cblr-13004	1007	21	#	#	NOUN
cblr-13004	1007	22	#	#	NOUN
cblr-13004	1007	23	coupon	coupon	NOUN
cblr-13004	1007	24	-1.445e-02	-1.445e-02	NOUN
cblr-13004	1007	25	3.0	3.0	NUM
cblr-13004	1007	26	18e-02	18e-02	NUM
cblr-13004	1007	27	-0.479	-0.479	NOUN
cblr-13004	1008	1	0.63287	0.63287	NUM
cblr-13004	1008	2	#	#	NOUN
cblr-13004	1008	3	#	#	NOUN
cblr-13004	1008	4	maturity	maturity	NOUN
cblr-13004	1008	5	1.534e-05	1.534e-05	NUM
cblr-13004	1008	6	1.2	1.2	NUM
cblr-13004	1008	7	75e-05	75e-05	NUM
cblr-13004	1008	8	1.203	1.203	NUM
cblr-13004	1008	9	0.23108	0.23108	NUM
cblr-13004	1008	10	#	#	NOUN
cblr-13004	1008	11	#	#	NOUN
cblr-13004	1008	12	issuedate	issuedate	NOUN
cblr-13004	1008	13	-3.380e-05	-3.380e-05	PROPN
cblr-13004	1008	14	1.2	1.2	NUM
cblr-13004	1008	15	35e-04	35e-04	NUM
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cblr-13004	1009	1	0.78465	0.78465	NUM
cblr-13004	1009	2	#	#	SYM
cblr-13004	1009	3	#	#	NOUN
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cblr-13004	1009	5	-2.731e-01	-2.731e-01	NOUN
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cblr-13004	1009	7	03e-01	03e-01	NUM
cblr-13004	1009	8	-0.780	-0.780	VERB
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cblr-13004	1009	10	#	#	SYM
cblr-13004	1009	11	#	#	NOUN
cblr-13004	1009	12	industry_elec_utility	industry_elec_utility	NOUN
cblr-13004	1009	13	-2.996e-01	-2.996e-01	ADV
cblr-13004	1009	14	2.6	2.6	NUM
cblr-13004	1009	15	56e-01	56e-01	NUM
cblr-13004	1009	16	-1.128	-1.128	ADP
cblr-13004	1009	17	0.26126	0.26126	NUM
cblr-13004	1009	18	#	#	SYM
cblr-13004	1009	19	#	#	NOUN
cblr-13004	1009	20	industry_financial	industry_financial	ADJ
cblr-13004	1009	21	3.755e-02	3.755e-02	NUM
cblr-13004	1009	22	2.6	2.6	NUM
cblr-13004	1009	23	85e-01	85e-01	NUM
cblr-13004	1009	24	0.140	0.140	NUM
cblr-13004	1009	25	0.88896	0.88896	NUM
cblr-13004	1009	26	290	290	NUM
cblr-13004	1009	27	columbia	columbia	PROPN
cblr-13004	1009	28	business	business	NOUN
cblr-13004	1009	29	law	law	PROPN
cblr-13004	1009	30	review	review	NOUN
cblr-13004	1010	1	[	[	X
cblr-13004	1010	2	vol	vol	NOUN
cblr-13004	1010	3	.	.	NOUN
cblr-13004	1010	4	2024	2024	NUM
cblr-13004	1010	5	#	#	SYM
cblr-13004	1010	6	#	#	NOUN
cblr-13004	1010	7	industry_industrial	industry_industrial	ADJ
cblr-13004	1010	8	-2.519e-01	-2.519e-01	ADP
cblr-13004	1010	9	2.8	2.8	NUM
cblr-13004	1010	10	23e-01	23e-01	NUM
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cblr-13004	1010	13	#	#	NOUN
cblr-13004	1010	14	#	#	NOUN
cblr-13004	1010	15	industry_rail_trans	industry_rail_tran	NOUN
cblr-13004	1010	16	-1.773e-01	-1.773e-01	ADP
cblr-13004	1010	17	4.1	4.1	NUM
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cblr-13004	1010	21	#	#	SYM
cblr-13004	1010	22	#	#	NOUN
cblr-13004	1010	23	--	--	PUNCT
cblr-13004	1010	24	#	#	SYM
cblr-13004	1010	25	#	#	NOUN
cblr-13004	1010	26	signif	signif	NOUN
cblr-13004	1010	27	.	.	PUNCT
cblr-13004	1011	1	codes	code	NOUN
cblr-13004	1011	2	:	:	PUNCT
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cblr-13004	1011	7	*	*	NOUN
cblr-13004	1011	8	'	'	PART
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cblr-13004	1011	13	'	'	PUNCT
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cblr-13004	1011	19	'	'	PUNCT
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cblr-13004	1011	26	#	#	SYM
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cblr-13004	1011	33	:	:	PUNCT
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cblr-13004	1011	38	ees	ee	NOUN
cblr-13004	1011	39	of	of	ADP
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cblr-13004	1011	41	#	#	SYM
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cblr-13004	1011	44	r	r	NOUN
cblr-13004	1011	45	-	-	PUNCT
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cblr-13004	1011	47	:	:	PUNCT
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cblr-13004	1011	49	,	,	PUNCT
cblr-13004	1011	50	adjusted	adjust	VERB
cblr-13004	1011	51	r	r	NOUN
cblr-13004	1011	52	-	-	PUNCT
cblr-13004	1011	53	sq	sq	NOUN
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cblr-13004	1011	55	:	:	PUNCT
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cblr-13004	1011	62	:	:	PUNCT
cblr-13004	1011	63	3.908	3.908	NUM
cblr-13004	1011	64	on	on	ADP
cblr-13004	1011	65	11	11	NUM
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cblr-13004	1011	67	143	143	NUM
cblr-13004	1011	68	df	df	NOUN
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cblr-13004	1011	71	-	-	PUNCT
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cblr-13004	1011	74	:	:	PUNCT
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cblr-13004	1011	76	table	table	NOUN
cblr-13004	1011	77	4	4	NUM
cblr-13004	1011	78	:	:	PUNCT
cblr-13004	1011	79	correlations	correlation	NOUN
cblr-13004	1011	80	between	between	ADP
cblr-13004	1011	81	hasattestation	hasattestation	NOUN
cblr-13004	1011	82	and	and	CCONJ
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cblr-13004	1011	84	variables	variable	NOUN
cblr-13004	1011	85	,	,	PUNCT
cblr-13004	1011	86	including	include	VERB
cblr-13004	1011	87	reportingallocationlevel	reportingallocationlevel	NOUN
cblr-13004	1011	88	(	(	PUNCT
cblr-13004	1011	89	reporting	report	VERB
cblr-13004	1011	90	bonds	bond	NOUN
cblr-13004	1011	91	only)258	only)258	VERB
cblr-13004	1011	92	#	#	SYM
cblr-13004	1011	93	#	#	NOUN
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cblr-13004	1011	95	pvalue	pvalue	NOUN
cblr-13004	1011	96	#	#	NOUN
cblr-13004	1011	97	#	#	NOUN
cblr-13004	1011	98	industry_financial	industry_financial	ADJ
cblr-13004	1011	99	0.32	0.32	NUM
cblr-13004	1011	100	0.00	0.00	NUM
cblr-13004	1011	101	#	#	NOUN
cblr-13004	1011	102	#	#	NOUN
cblr-13004	1011	103	isinvestmentgrade	isinvestmentgrade	NOUN
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cblr-13004	1011	107	the	the	DET
cblr-13004	1011	108	table	table	NOUN
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cblr-13004	1011	110	pearson	pearson	PROPN
cblr-13004	1011	111	correlations	correlation	NOUN
cblr-13004	1011	112	.	.	PUNCT
cblr-13004	1012	1	results	result	NOUN
cblr-13004	1012	2	with	with	ADP
cblr-13004	1012	3	spearman	spearman	NOUN
cblr-13004	1012	4	correlations	correlation	NOUN
cblr-13004	1012	5	are	be	AUX
cblr-13004	1012	6	very	very	ADV
cblr-13004	1012	7	similar	similar	ADJ
cblr-13004	1012	8	.	.	PUNCT
cblr-13004	1013	1	attributes	attribute	NOUN
cblr-13004	1013	2	correlated	correlate	VERB
cblr-13004	1013	3	with	with	ADP
cblr-13004	1013	4	attestation	attestation	NOUN
cblr-13004	1013	5	at	at	ADP
cblr-13004	1013	6	a	a	DET
cblr-13004	1013	7	pvalue	pvalue	NOUN
cblr-13004	1013	8	of	of	ADP
cblr-13004	1013	9	0.02	0.02	NUM
cblr-13004	1013	10	or	or	CCONJ
cblr-13004	1013	11	less	less	ADV
cblr-13004	1013	12	using	use	VERB
cblr-13004	1013	13	spearman	spearman	NOUN
cblr-13004	1013	14	correlations	correlation	NOUN
cblr-13004	1013	15	are	be	AUX
cblr-13004	1013	16	:	:	PUNCT
cblr-13004	1013	17	industry_financial	industry_financial	ADJ
cblr-13004	1013	18	(	(	PUNCT
cblr-13004	1013	19	p	p	X
cblr-13004	1013	20	=	=	NOUN
cblr-13004	1013	21	0.00	0.00	NUM
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cblr-13004	1013	23	,	,	PUNCT
cblr-13004	1013	24	isinvestmentgrade	isinvestmentgrade	NOUN
cblr-13004	1013	25	(	(	PUNCT
cblr-13004	1013	26	p	p	X
cblr-13004	1013	27	=	=	NOUN
cblr-13004	1013	28	0.00	0.00	NUM
cblr-13004	1013	29	)	)	PUNCT
cblr-13004	1013	30	,	,	PUNCT
cblr-13004	1013	31	and	and	CCONJ
cblr-13004	1013	32	fromrepeatissuer	fromrepeatissuer	NOUN
cblr-13004	1013	33	(	(	PUNCT
cblr-13004	1013	34	p=0.01	p=0.01	NUM
cblr-13004	1013	35	)	)	PUNCT
cblr-13004	1013	36	.	.	PUNCT
cblr-13004	1014	1	no	no	INTJ
cblr-13004	1014	2	.	.	NOUN
cblr-13004	1014	3	1	1	NUM
cblr-13004	1014	4	]	]	X
cblr-13004	1014	5	green	green	ADJ
cblr-13004	1014	6	bond	bond	NOUN
cblr-13004	1014	7	reporting	report	VERB
cblr-13004	1014	8	291	291	NUM
cblr-13004	1014	9	#	#	NOUN
cblr-13004	1014	10	#	#	NOUN
cblr-13004	1014	11	fromrepeatissuer	fromrepeatissuer	NOUN
cblr-13004	1014	12	0.23	0.23	NUM
cblr-13004	1014	13	0.01	0.01	NUM
cblr-13004	1014	14	#	#	NOUN
cblr-13004	1014	15	#	#	NOUN
cblr-13004	1014	16	industry_industrial	industry_industrial	ADJ
cblr-13004	1014	17	-0.19	-0.19	NOUN
cblr-13004	1014	18	0.02	0.02	NUM
cblr-13004	1014	19	#	#	NOUN
cblr-13004	1014	20	#	#	NOUN
cblr-13004	1014	21	coupon	coupon	NOUN
cblr-13004	1014	22	-0.18	-0.18	NUM
cblr-13004	1014	23	0.03	0.03	NUM
cblr-13004	1014	24	#	#	SYM
cblr-13004	1014	25	#	#	NOUN
cblr-13004	1014	26	industry_elec_utility	industry_elec_utility	NOUN
cblr-13004	1014	27	-0.14	-0.14	NOUN
cblr-13004	1014	28	0.11	0.11	NUM
cblr-13004	1014	29	#	#	SYM
cblr-13004	1014	30	#	#	NOUN
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cblr-13004	1014	34	#	#	SYM
cblr-13004	1014	35	#	#	NOUN
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cblr-13004	1014	38	0.27	0.27	NUM
cblr-13004	1014	39	#	#	SYM
cblr-13004	1014	40	#	#	NOUN
cblr-13004	1014	41	industry_bank	industry_bank	NOUN
cblr-13004	1014	42	-0.09	-0.09	NUM
cblr-13004	1014	43	0.30	0.30	NUM
cblr-13004	1014	44	#	#	NOUN
cblr-13004	1014	45	#	#	NOUN
cblr-13004	1014	46	haspreissuanceverification	haspreissuanceverification	NOUN
cblr-13004	1014	47	-0.07	-0.07	NUM
cblr-13004	1014	48	0.40	0.40	NUM
cblr-13004	1014	49	#	#	NOUN
cblr-13004	1015	1	#	#	NOUN
cblr-13004	1015	2	maturity	maturity	NOUN
cblr-13004	1015	3	0.07	0.07	NUM
cblr-13004	1015	4	0.44	0.44	NUM
cblr-13004	1015	5	#	#	NOUN
cblr-13004	1015	6	#	#	NOUN
cblr-13004	1015	7	industry_rail_trans	industry_rail_tran	NOUN
cblr-13004	1015	8	-0.06	-0.06	NUM
cblr-13004	1015	9	0.46	0.46	NUM
cblr-13004	1015	10	#	#	SYM
cblr-13004	1015	11	#	#	NOUN
cblr-13004	1015	12	issueyear	issueyear	NOUN
cblr-13004	1015	13	-0.02	-0.02	NUM
cblr-13004	1015	14	0.78	0.78	NUM
cblr-13004	1015	15	#	#	NOUN
cblr-13004	1015	16	#	#	NOUN
cblr-13004	1015	17	issuedate	issuedate	NOUN
cblr-13004	1015	18	0.00	0.00	NUM
cblr-13004	1015	19	0.96	0.96	NUM
cblr-13004	1015	20	table	table	NOUN
cblr-13004	1015	21	5	5	NUM
cblr-13004	1015	22	:	:	PUNCT
cblr-13004	1015	23	linear	linear	ADJ
cblr-13004	1015	24	regression	regression	NOUN
cblr-13004	1015	25	on	on	ADP
cblr-13004	1015	26	hasattestation	hasattestation	NOUN
cblr-13004	1015	27	and	and	CCONJ
cblr-13004	1015	28	other	other	ADJ
cblr-13004	1015	29	variables	variable	NOUN
cblr-13004	1015	30	,	,	PUNCT
cblr-13004	1015	31	including	include	VERB
cblr-13004	1015	32	reportingallocationlevel	reportingallocationlevel	NOUN
cblr-13004	1015	33	but	but	CCONJ
cblr-13004	1015	34	excluding	exclude	VERB
cblr-13004	1015	35	industry	industry	NOUN
cblr-13004	1015	36	dummies	dummy	NOUN
cblr-13004	1015	37	(	(	PUNCT
cblr-13004	1015	38	reporting	report	VERB
cblr-13004	1015	39	bonds	bond	NOUN
cblr-13004	1015	40	only	only	ADV
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cblr-13004	1015	42	#	#	SYM
cblr-13004	1015	43	#	#	NOUN
cblr-13004	1015	44	residuals	residual	NOUN
cblr-13004	1015	45	:	:	PUNCT
cblr-13004	1015	46	#	#	SYM
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cblr-13004	1019	34	#	#	SYM
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cblr-13004	1019	42	#	#	NOUN
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cblr-13004	1019	45	#	#	SYM
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cblr-13004	1020	26	#	#	SYM
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cblr-13004	1020	33	:	:	PUNCT
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cblr-13004	1020	47	:	:	PUNCT
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cblr-13004	1020	62	:	:	PUNCT
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cblr-13004	1021	36	:	:	PUNCT
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cblr-13004	1021	45	#	#	NOUN
cblr-13004	1021	46	#	#	NOUN
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cblr-13004	1022	5	#	#	SYM
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cblr-13004	1022	10	:	:	PUNCT
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cblr-13004	1022	21	#	#	SYM
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cblr-13004	1022	23	(	(	PUNCT
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cblr-13004	1023	10	#	#	SYM
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cblr-13004	1024	55	[	[	X
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cblr-13004	1026	12	*	*	NOUN
cblr-13004	1026	13	'	'	PUNCT
cblr-13004	1026	14	0.01	0.01	NUM
cblr-13004	1026	15	'	'	NOUN
cblr-13004	1026	16	*	*	PUNCT
cblr-13004	1026	17	'	'	NUM
cblr-13004	1026	18	0.05	0.05	NUM
cblr-13004	1026	19	'	'	PUNCT
cblr-13004	1026	20	.	.	PUNCT
cblr-13004	1026	21	'	'	PUNCT
cblr-13004	1026	22	0.1	0.1	NUM
cblr-13004	1026	23	'	'	PUNCT
cblr-13004	1026	24	'	'	NUM
cblr-13004	1026	25	1	1	NUM
cblr-13004	1026	26	#	#	SYM
cblr-13004	1026	27	#	#	NOUN
cblr-13004	1026	28	#	#	NOUN
cblr-13004	1026	29	#	#	NOUN
cblr-13004	1026	30	residual	residual	ADJ
cblr-13004	1026	31	standard	standard	ADJ
cblr-13004	1026	32	error	error	NOUN
cblr-13004	1026	33	:	:	PUNCT
cblr-13004	1026	34	0.4084	0.4084	NUM
cblr-13004	1026	35	on	on	ADP
cblr-13004	1026	36	128	128	NUM
cblr-13004	1026	37	deg	deg	PROPN
cblr-13004	1026	38	rees	ree	NOUN
cblr-13004	1026	39	of	of	ADP
cblr-13004	1026	40	freedom	freedom	NOUN
cblr-13004	1026	41	#	#	SYM
cblr-13004	1026	42	#	#	NOUN
cblr-13004	1026	43	multiple	multiple	ADJ
cblr-13004	1026	44	r	r	NOUN
cblr-13004	1026	45	-	-	PUNCT
cblr-13004	1026	46	squared	squared	ADJ
cblr-13004	1026	47	:	:	PUNCT
cblr-13004	1026	48	0.2311	0.2311	NUM
cblr-13004	1026	49	,	,	PUNCT
cblr-13004	1026	50	adjusted	adjust	VERB
cblr-13004	1026	51	r	r	NOUN
cblr-13004	1026	52	-	-	PUNCT
cblr-13004	1026	53	sq	sq	NOUN
cblr-13004	1026	54	uared	uare	VERB
cblr-13004	1026	55	:	:	PUNCT
cblr-13004	1026	56	0.159	0.159	NUM
cblr-13004	1026	57	#	#	SYM
cblr-13004	1026	58	#	#	NOUN
cblr-13004	1026	59	f	f	NOUN
cblr-13004	1026	60	-	-	PUNCT
cblr-13004	1026	61	statistic	statistic	NOUN
cblr-13004	1026	62	:	:	PUNCT
cblr-13004	1026	63	3.205	3.205	NUM
cblr-13004	1026	64	on	on	ADP
cblr-13004	1026	65	12	12	NUM
cblr-13004	1026	66	and	and	CCONJ
cblr-13004	1026	67	128	128	NUM
cblr-13004	1026	68	df	df	NOUN
cblr-13004	1026	69	,	,	PUNCT
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cblr-13004	1026	71	-	-	PUNCT
cblr-13004	1026	72	va	va	NOUN
cblr-13004	1026	73	lue	lue	NOUN
cblr-13004	1026	74	:	:	PUNCT
cblr-13004	1026	75	0.0004846	0.0004846	NUM
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cblr-13004	1026	77	7	7	NUM
cblr-13004	1026	78	:	:	PUNCT
cblr-13004	1026	79	correlation	correlation	NOUN
cblr-13004	1026	80	between	between	ADP
cblr-13004	1026	81	allocationreportinglevel	allocationreportinglevel	NOUN
cblr-13004	1026	82	and	and	CCONJ
cblr-13004	1026	83	other	other	ADJ
cblr-13004	1026	84	variables	variable	NOUN
cblr-13004	1026	85	,	,	PUNCT
cblr-13004	1026	86	not	not	PART
cblr-13004	1026	87	including	include	VERB
cblr-13004	1026	88	hasattestation	hasattestation	NOUN
cblr-13004	1026	89	(	(	PUNCT
cblr-13004	1026	90	all	all	PRON
cblr-13004	1026	91	bonds)259	bonds)259	NUM
cblr-13004	1026	92	#	#	SYM
cblr-13004	1026	93	#	#	NOUN
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cblr-13004	1026	96	pvalue	pvalue	NOUN
cblr-13004	1026	97	#	#	NOUN
cblr-13004	1026	98	#	#	NOUN
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cblr-13004	1026	100	0.30	0.30	NUM
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cblr-13004	1026	102	259	259	NUM
cblr-13004	1026	103	the	the	DET
cblr-13004	1026	104	table	table	NOUN
cblr-13004	1026	105	reports	report	VERB
cblr-13004	1026	106	pearson	pearson	PROPN
cblr-13004	1026	107	correlations	correlation	NOUN
cblr-13004	1026	108	.	.	PUNCT
cblr-13004	1027	1	results	result	NOUN
cblr-13004	1027	2	with	with	ADP
cblr-13004	1027	3	spearman	spearman	NOUN
cblr-13004	1027	4	correlations	correlation	NOUN
cblr-13004	1027	5	are	be	AUX
cblr-13004	1027	6	very	very	ADV
cblr-13004	1027	7	similar	similar	ADJ
cblr-13004	1027	8	.	.	PUNCT
cblr-13004	1028	1	the	the	DET
cblr-13004	1028	2	attributes	attribute	NOUN
cblr-13004	1028	3	correlated	correlate	VERB
cblr-13004	1028	4	with	with	ADP
cblr-13004	1028	5	allocation	allocation	NOUN
cblr-13004	1028	6	reporting	reporting	NOUN
cblr-13004	1028	7	level	level	NOUN
cblr-13004	1028	8	at	at	ADP
cblr-13004	1028	9	a	a	DET
cblr-13004	1028	10	p	p	NOUN
cblr-13004	1028	11	-	-	PUNCT
cblr-13004	1028	12	value	value	NOUN
cblr-13004	1028	13	of	of	ADP
cblr-13004	1028	14	0.02	0.02	NUM
cblr-13004	1028	15	or	or	CCONJ
cblr-13004	1028	16	less	less	ADV
cblr-13004	1028	17	using	use	VERB
cblr-13004	1028	18	spearman	spearman	NOUN
cblr-13004	1028	19	correlations	correlation	NOUN
cblr-13004	1028	20	are	be	AUX
cblr-13004	1028	21	isinvestmentgrade	isinvestmentgrade	VERB
cblr-13004	1028	22	(	(	PUNCT
cblr-13004	1028	23	p	p	X
cblr-13004	1028	24	=	=	NOUN
cblr-13004	1028	25	0.00	0.00	NUM
cblr-13004	1028	26	)	)	PUNCT
cblr-13004	1028	27	and	and	CCONJ
cblr-13004	1028	28	industry_financial	industry_financial	ADJ
cblr-13004	1028	29	(	(	PUNCT
cblr-13004	1028	30	p	p	X
cblr-13004	1028	31	=	=	NOUN
cblr-13004	1028	32	0.02	0.02	NUM
cblr-13004	1028	33	)	)	PUNCT
cblr-13004	1028	34	.	.	PUNCT
cblr-13004	1029	1	no	no	INTJ
cblr-13004	1029	2	.	.	NOUN
cblr-13004	1029	3	1	1	NUM
cblr-13004	1029	4	]	]	X
cblr-13004	1029	5	green	green	ADJ
cblr-13004	1029	6	bond	bond	NOUN
cblr-13004	1029	7	reporting	report	VERB
cblr-13004	1029	8	295	295	NUM
cblr-13004	1029	9	#	#	NOUN
cblr-13004	1029	10	#	#	NOUN
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cblr-13004	1029	12	0.22	0.22	NUM
cblr-13004	1029	13	0.01	0.01	NUM
cblr-13004	1029	14	#	#	NOUN
cblr-13004	1029	15	#	#	NOUN
cblr-13004	1029	16	industry_financial	industry_financial	ADJ
cblr-13004	1029	17	0.18	0.18	NUM
cblr-13004	1029	18	0.02	0.02	NUM
cblr-13004	1029	19	#	#	NOUN
cblr-13004	1029	20	#	#	NOUN
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cblr-13004	1029	22	-0.17	-0.17	NOUN
cblr-13004	1029	23	0.03	0.03	NUM
cblr-13004	1029	24	#	#	NOUN
cblr-13004	1029	25	#	#	NOUN
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cblr-13004	1029	28	0.16	0.16	NUM
cblr-13004	1029	29	#	#	NOUN
cblr-13004	1029	30	#	#	NOUN
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cblr-13004	1029	34	#	#	NOUN
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cblr-13004	1029	39	#	#	NOUN
cblr-13004	1029	40	#	#	NOUN
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cblr-13004	1029	44	#	#	SYM
cblr-13004	1029	45	#	#	NOUN
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cblr-13004	1029	49	#	#	SYM
cblr-13004	1029	50	#	#	NOUN
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cblr-13004	1029	53	0.85	0.85	NUM
cblr-13004	1030	1	#	#	NOUN
cblr-13004	1030	2	#	#	NOUN
cblr-13004	1030	3	issueyear	issueyear	NOUN
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cblr-13004	1030	6	#	#	SYM
cblr-13004	1030	7	#	#	NOUN
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cblr-13004	1030	9	0.01	0.01	NUM
cblr-13004	1030	10	0.89	0.89	NUM
cblr-13004	1030	11	#	#	SYM
cblr-13004	1030	12	#	#	NOUN
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cblr-13004	1030	17	8	8	NUM
cblr-13004	1030	18	:	:	PUNCT
cblr-13004	1030	19	linear	linear	ADJ
cblr-13004	1030	20	regression	regression	NOUN
cblr-13004	1030	21	of	of	ADP
cblr-13004	1030	22	allocationreportinglevel	allocationreportinglevel	NOUN
cblr-13004	1030	23	against	against	ADP
cblr-13004	1030	24	other	other	ADJ
cblr-13004	1030	25	variables	variable	NOUN
cblr-13004	1030	26	,	,	PUNCT
cblr-13004	1030	27	not	not	PART
cblr-13004	1030	28	including	include	VERB
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cblr-13004	1030	30	or	or	CCONJ
cblr-13004	1030	31	industry	industry	NOUN
cblr-13004	1030	32	dummies	dummy	NOUN
cblr-13004	1030	33	(	(	PUNCT
cblr-13004	1030	34	all	all	DET
cblr-13004	1030	35	bonds	bond	NOUN
cblr-13004	1030	36	)	)	PUNCT
cblr-13004	1030	37	#	#	SYM
cblr-13004	1030	38	#	#	NOUN
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cblr-13004	1030	40	:	:	PUNCT
cblr-13004	1030	41	#	#	SYM
cblr-13004	1030	42	#	#	NOUN
cblr-13004	1030	43	min	min	NOUN
cblr-13004	1030	44	1q	1q	ADJ
cblr-13004	1030	45	median	median	NOUN
cblr-13004	1030	46	3q	3q	NUM
cblr-13004	1030	47	max	max	NOUN
cblr-13004	1030	48	#	#	NOUN
cblr-13004	1030	49	#	#	NOUN
cblr-13004	1030	50	-1.7795	-1.7795	NOUN
cblr-13004	1030	51	-0.4697	-0.4697	ADP
cblr-13004	1030	52	0.1659	0.1659	NUM
cblr-13004	1030	53	0.4508	0.4508	NUM
cblr-13004	1030	54	1.2115	1.2115	NUM
cblr-13004	1030	55	296	296	NUM
cblr-13004	1030	56	columbia	columbia	PROPN
cblr-13004	1030	57	business	business	NOUN
cblr-13004	1030	58	law	law	NOUN
cblr-13004	1030	59	review	review	NOUN
cblr-13004	1031	1	[	[	X
cblr-13004	1031	2	vol	vol	NOUN
cblr-13004	1031	3	.	.	NOUN
cblr-13004	1031	4	2024	2024	NUM
cblr-13004	1031	5	#	#	SYM
cblr-13004	1031	6	#	#	NOUN
cblr-13004	1031	7	#	#	NOUN
cblr-13004	1031	8	#	#	NOUN
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cblr-13004	1031	10	:	:	PUNCT
cblr-13004	1031	11	#	#	SYM
cblr-13004	1031	12	#	#	NOUN
cblr-13004	1031	13	estimate	estimate	NOUN
cblr-13004	1031	14	std	std	NOUN
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cblr-13004	1031	17	t	t	NOUN
cblr-13004	1031	18	value	value	NOUN
cblr-13004	1031	19	pr(>|t|	pr(>|t|	NOUN
cblr-13004	1031	20	)	)	PUNCT
cblr-13004	1031	21	#	#	SYM
cblr-13004	1031	22	#	#	NOUN
cblr-13004	1031	23	(	(	PUNCT
cblr-13004	1031	24	intercept	intercept	PROPN
cblr-13004	1031	25	)	)	PUNCT
cblr-13004	1031	26	1.778e+00	1.778e+00	NUM
cblr-13004	1032	1	7.6	7.6	NUM
cblr-13004	1032	2	15e+00	15e+00	NUM
cblr-13004	1032	3	0.233	0.233	NUM
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cblr-13004	1032	5	#	#	NOUN
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cblr-13004	1032	9	1.0	1.0	NUM
cblr-13004	1032	10	57e-01	57e-01	NUM
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cblr-13004	1032	13	.	.	PUNCT
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cblr-13004	1033	2	#	#	NOUN
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cblr-13004	1033	6	06e-01	06e-01	NUM
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cblr-13004	1033	9	*	*	PUNCT
cblr-13004	1033	10	*	*	PUNCT
cblr-13004	1033	11	*	*	PUNCT
cblr-13004	1033	12	#	#	SYM
cblr-13004	1033	13	#	#	NOUN
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cblr-13004	1033	16	1.0	1.0	NUM
cblr-13004	1033	17	39e-01	39e-01	NUM
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cblr-13004	1033	20	#	#	NOUN
cblr-13004	1033	21	#	#	NOUN
cblr-13004	1033	22	coupon	coupon	NOUN
cblr-13004	1033	23	8.361e-02	8.361e-02	NUM
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cblr-13004	1033	28	*	*	PUNCT
cblr-13004	1033	29	#	#	SYM
cblr-13004	1033	30	#	#	NOUN
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cblr-13004	1033	32	-2.792e-05	-2.792e-05	NUM
cblr-13004	1033	33	1.6	1.6	NUM
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cblr-13004	1033	37	.	.	PUNCT
cblr-13004	1034	1	#	#	SYM
cblr-13004	1034	2	#	#	NOUN
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cblr-13004	1034	4	3.084e-05	3.084e-05	NUM
cblr-13004	1034	5	1.7	1.7	NUM
cblr-13004	1034	6	35e-04	35e-04	NUM
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cblr-13004	1034	9	#	#	NOUN
cblr-13004	1034	10	#	#	NOUN
cblr-13004	1034	11	--	--	PUNCT
cblr-13004	1034	12	#	#	SYM
cblr-13004	1034	13	#	#	NOUN
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cblr-13004	1034	15	.	.	PUNCT
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cblr-13004	1035	2	:	:	PUNCT
cblr-13004	1035	3	0	0	NUM
cblr-13004	1035	4	'	'	X
cblr-13004	1035	5	*	*	PUNCT
cblr-13004	1035	6	*	*	PUNCT
cblr-13004	1035	7	*	*	NOUN
cblr-13004	1035	8	'	'	PART
cblr-13004	1035	9	0.001	0.001	NUM
cblr-13004	1035	10	'	'	NOUN
cblr-13004	1035	11	*	*	NOUN
cblr-13004	1035	12	*	*	NOUN
cblr-13004	1035	13	'	'	PUNCT
cblr-13004	1035	14	0.01	0.01	NUM
cblr-13004	1035	15	'	'	NOUN
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cblr-13004	1035	17	'	'	NUM
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cblr-13004	1035	19	'	'	PUNCT
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cblr-13004	1035	21	'	'	PUNCT
cblr-13004	1035	22	0.1	0.1	NUM
cblr-13004	1035	23	'	'	PUNCT
cblr-13004	1035	24	'	'	NUM
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cblr-13004	1035	26	#	#	SYM
cblr-13004	1035	27	#	#	NOUN
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cblr-13004	1035	30	residual	residual	ADJ
cblr-13004	1035	31	standard	standard	ADJ
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cblr-13004	1035	33	:	:	PUNCT
cblr-13004	1035	34	0.6145	0.6145	NUM
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cblr-13004	1035	36	148	148	NUM
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cblr-13004	1035	40	freedom	freedom	NOUN
cblr-13004	1035	41	#	#	SYM
cblr-13004	1035	42	#	#	NOUN
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cblr-13004	1035	45	-	-	PUNCT
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cblr-13004	1035	47	:	:	PUNCT
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cblr-13004	1035	52	-	-	PUNCT
cblr-13004	1035	53	sq	sq	NOUN
cblr-13004	1035	54	uared	uared	ADJ
cblr-13004	1035	55	:	:	PUNCT
cblr-13004	1035	56	0.121	0.121	NUM
cblr-13004	1035	57	#	#	SYM
cblr-13004	1035	58	#	#	NOUN
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cblr-13004	1035	60	-	-	PUNCT
cblr-13004	1035	61	statistic	statistic	NOUN
cblr-13004	1035	62	:	:	PUNCT
cblr-13004	1035	63	4.534	4.534	NUM
cblr-13004	1035	64	on	on	ADP
cblr-13004	1035	65	6	6	NUM
cblr-13004	1035	66	and	and	CCONJ
cblr-13004	1035	67	148	148	NUM
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cblr-13004	1035	69	,	,	PUNCT
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cblr-13004	1035	71	-	-	PUNCT
cblr-13004	1035	72	val	val	NOUN
cblr-13004	1035	73	ue	ue	ADJ
cblr-13004	1035	74	:	:	PUNCT
cblr-13004	1035	75	0.0002998	0.0002998	NUM
cblr-13004	1035	76	no	no	INTJ
cblr-13004	1035	77	.	.	NOUN
cblr-13004	1035	78	1	1	NUM
cblr-13004	1035	79	]	]	X
cblr-13004	1035	80	green	green	ADJ
cblr-13004	1035	81	bond	bond	NOUN
cblr-13004	1035	82	reporting	report	VERB
cblr-13004	1035	83	297	297	NUM
cblr-13004	1035	84	table	table	NOUN
cblr-13004	1035	85	9	9	NUM
cblr-13004	1035	86	:	:	PUNCT
cblr-13004	1035	87	linear	linear	ADJ
cblr-13004	1035	88	regression	regression	NOUN
cblr-13004	1035	89	of	of	ADP
cblr-13004	1035	90	allocationreportinglevel	allocationreportinglevel	NOUN
cblr-13004	1035	91	against	against	ADP
cblr-13004	1035	92	other	other	ADJ
cblr-13004	1035	93	variables	variable	NOUN
cblr-13004	1035	94	,	,	PUNCT
cblr-13004	1035	95	not	not	PART
cblr-13004	1035	96	including	include	VERB
cblr-13004	1035	97	hasattestation	hasattestation	NOUN
cblr-13004	1035	98	but	but	CCONJ
cblr-13004	1035	99	including	include	VERB
cblr-13004	1035	100	industry	industry	NOUN
cblr-13004	1035	101	dummies	dummy	NOUN
cblr-13004	1035	102	(	(	PUNCT
cblr-13004	1035	103	all	all	DET
cblr-13004	1035	104	bonds	bond	NOUN
cblr-13004	1035	105	)	)	PUNCT
cblr-13004	1035	106	#	#	SYM
cblr-13004	1035	107	#	#	NOUN
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cblr-13004	1035	109	:	:	PUNCT
cblr-13004	1035	110	#	#	SYM
cblr-13004	1035	111	#	#	NOUN
cblr-13004	1035	112	min	min	NOUN
cblr-13004	1035	113	1q	1q	ADJ
cblr-13004	1035	114	median	median	NOUN
cblr-13004	1036	1	3q	3q	NUM
cblr-13004	1036	2	max	max	NOUN
cblr-13004	1036	3	#	#	NOUN
cblr-13004	1036	4	#	#	NOUN
cblr-13004	1036	5	-1.7974	-1.7974	NOUN
cblr-13004	1036	6	-0.4623	-0.4623	VERB
cblr-13004	1036	7	0.1353	0.1353	NUM
cblr-13004	1037	1	0.4479	0.4479	NUM
cblr-13004	1037	2	1.1277	1.1277	NUM
cblr-13004	1037	3	#	#	SYM
cblr-13004	1037	4	#	#	NOUN
cblr-13004	1037	5	#	#	NOUN
cblr-13004	1037	6	#	#	NOUN
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cblr-13004	1037	8	:	:	PUNCT
cblr-13004	1037	9	#	#	SYM
cblr-13004	1037	10	#	#	NOUN
cblr-13004	1037	11	estimate	estimate	NOUN
cblr-13004	1037	12	std	std	NOUN
cblr-13004	1037	13	.	.	NOUN
cblr-13004	1037	14	error	error	NOUN
cblr-13004	1037	15	t	t	NOUN
cblr-13004	1037	16	value	value	NOUN
cblr-13004	1037	17	pr(>|t|	pr(>|t|	NOUN
cblr-13004	1037	18	)	)	PUNCT
cblr-13004	1037	19	#	#	SYM
cblr-13004	1037	20	#	#	NOUN
cblr-13004	1037	21	(	(	PUNCT
cblr-13004	1037	22	intercept	intercept	PROPN
cblr-13004	1037	23	)	)	PUNCT
cblr-13004	1037	24	-1.274e+00	-1.274e+00	PUNCT
cblr-13004	1037	25	7.7	7.7	NUM
cblr-13004	1037	26	85e+00	85e+00	NUM
cblr-13004	1037	27	-0.164	-0.164	NOUN
cblr-13004	1037	28	0.8702	0.8702	NUM
cblr-13004	1037	29	#	#	SYM
cblr-13004	1037	30	#	#	NOUN
cblr-13004	1037	31	fromrepeatissuer	fromrepeatissuer	NOUN
cblr-13004	1037	32	1.506e-01	1.506e-01	NUM
cblr-13004	1037	33	1.2	1.2	NUM
cblr-13004	1037	34	76e-01	76e-01	NUM
cblr-13004	1037	35	1.181	1.181	NUM
cblr-13004	1037	36	0.2397	0.2397	NUM
cblr-13004	1037	37	#	#	NOUN
cblr-13004	1037	38	#	#	NOUN
cblr-13004	1037	39	isinvestmentgrade	isinvestmentgrade	NOUN
cblr-13004	1037	40	5.434e-01	5.434e-01	NUM
cblr-13004	1037	41	1.3	1.3	NUM
cblr-13004	1037	42	15e-01	15e-01	NUM
cblr-13004	1037	43	4.133	4.133	NUM
cblr-13004	1037	44	6.08e-05	6.08e-05	NUM
cblr-13004	1037	45	*	*	PUNCT
cblr-13004	1037	46	*	*	PUNCT
cblr-13004	1037	47	*	*	PUNCT
cblr-13004	1037	48	#	#	SYM
cblr-13004	1037	49	#	#	NOUN
cblr-13004	1037	50	haspreissuanceverification	haspreissuanceverification	NOUN
cblr-13004	1037	51	-1.029e-01	-1.029e-01	ADP
cblr-13004	1037	52	1.0	1.0	NUM
cblr-13004	1037	53	70e-01	70e-01	NUM
cblr-13004	1037	54	-0.962	-0.962	NUM
cblr-13004	1037	55	0.3378	0.3378	NUM
cblr-13004	1037	56	#	#	NOUN
cblr-13004	1037	57	#	#	NOUN
cblr-13004	1037	58	coupon	coupon	NOUN
cblr-13004	1037	59	8.837e-02	8.837e-02	NUM
cblr-13004	1037	60	4.3	4.3	NUM
cblr-13004	1037	61	02e-02	02e-02	NOUN
cblr-13004	1038	1	2.054	2.054	NUM
cblr-13004	1038	2	0.0418	0.0418	NUM
cblr-13004	1038	3	*	*	PUNCT
cblr-13004	1038	4	#	#	SYM
cblr-13004	1038	5	#	#	NOUN
cblr-13004	1038	6	maturity	maturity	NOUN
cblr-13004	1038	7	-1.459e-05	-1.459e-05	NUM
cblr-13004	1038	8	1.8	1.8	NUM
cblr-13004	1038	9	18e-05	18e-05	NUM
cblr-13004	1038	10	-0.803	-0.803	ADP
cblr-13004	1038	11	0.4234	0.4234	NUM
cblr-13004	1038	12	#	#	SYM
cblr-13004	1038	13	#	#	NOUN
cblr-13004	1038	14	issuedate	issuedate	NOUN
cblr-13004	1038	15	7.199e-05	7.199e-05	NUM
cblr-13004	1038	16	1.7	1.7	NUM
cblr-13004	1038	17	60e-04	60e-04	NUM
cblr-13004	1038	18	0.409	0.409	NUM
cblr-13004	1038	19	0.6831	0.6831	NUM
cblr-13004	1038	20	#	#	NOUN
cblr-13004	1038	21	#	#	NOUN
cblr-13004	1038	22	industry_bank	industry_bank	NOUN
cblr-13004	1038	23	6.915e-01	6.915e-01	NUM
cblr-13004	1038	24	4.9	4.9	NUM
cblr-13004	1038	25	93e-01	93e-01	NUM
cblr-13004	1038	26	1.385	1.385	NUM
cblr-13004	1038	27	0.1683	0.1683	NUM
cblr-13004	1038	28	#	#	SYM
cblr-13004	1038	29	#	#	NOUN
cblr-13004	1038	30	industry_elec_utility	industry_elec_utility	NOUN
cblr-13004	1038	31	5.162e-01	5.162e-01	NUM
cblr-13004	1038	32	3.7	3.7	NUM
cblr-13004	1038	33	86e-01	86e-01	NUM
cblr-13004	1038	34	1.363	1.363	NUM
cblr-13004	1038	35	0.1749	0.1749	NUM
cblr-13004	1038	36	#	#	NOUN
cblr-13004	1038	37	#	#	NOUN
cblr-13004	1038	38	industry_financial	industry_financial	ADJ
cblr-13004	1038	39	7.093e-01	7.093e-01	NUM
cblr-13004	1038	40	3.8	3.8	NUM
cblr-13004	1038	41	27e-01	27e-01	NUM
cblr-13004	1038	42	1.854	1.854	NUM
cblr-13004	1038	43	0.0659	0.0659	NUM
cblr-13004	1038	44	.	.	PUNCT
cblr-13004	1039	1	298	298	NUM
cblr-13004	1039	2	columbia	columbia	PROPN
cblr-13004	1039	3	business	business	NOUN
cblr-13004	1039	4	law	law	PROPN
cblr-13004	1039	5	review	review	NOUN
cblr-13004	1039	6	[	[	X
cblr-13004	1039	7	vol	vol	NOUN
cblr-13004	1039	8	.	.	NOUN
cblr-13004	1040	1	2024	2024	NUM
cblr-13004	1040	2	#	#	SYM
cblr-13004	1040	3	#	#	NOUN
cblr-13004	1040	4	industry_industrial	industry_industrial	NOUN
cblr-13004	1040	5	4.985e-01	4.985e-01	NUM
cblr-13004	1040	6	4.0	4.0	NUM
cblr-13004	1040	7	24e-01	24e-01	NUM
cblr-13004	1040	8	1.239	1.239	NUM
cblr-13004	1040	9	0.2174	0.2174	NUM
cblr-13004	1040	10	#	#	SYM
cblr-13004	1040	11	#	#	NOUN
cblr-13004	1040	12	industry_rail_trans	industry_rail_tran	NOUN
cblr-13004	1040	13	6.473e-01	6.473e-01	NUM
cblr-13004	1040	14	5.9	5.9	NUM
cblr-13004	1040	15	19e-01	19e-01	NUM
cblr-13004	1040	16	1.093	1.093	NUM
cblr-13004	1040	17	0.2760	0.2760	NUM
cblr-13004	1040	18	#	#	NOUN
cblr-13004	1040	19	#	#	NOUN
cblr-13004	1040	20	--	--	PUNCT
cblr-13004	1040	21	#	#	SYM
cblr-13004	1040	22	#	#	NOUN
cblr-13004	1040	23	signif	signif	NOUN
cblr-13004	1040	24	.	.	PUNCT
cblr-13004	1041	1	codes	code	NOUN
cblr-13004	1041	2	:	:	PUNCT
cblr-13004	1041	3	0	0	NUM
cblr-13004	1041	4	'	'	X
cblr-13004	1041	5	*	*	PUNCT
cblr-13004	1041	6	*	*	PUNCT
cblr-13004	1041	7	*	*	NOUN
cblr-13004	1041	8	'	'	PART
cblr-13004	1041	9	0.001	0.001	NUM
cblr-13004	1041	10	'	'	NOUN
cblr-13004	1041	11	*	*	NOUN
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cblr-13004	1041	13	'	'	PUNCT
cblr-13004	1041	14	0.01	0.01	NUM
cblr-13004	1041	15	'	'	NOUN
cblr-13004	1041	16	*	*	PUNCT
cblr-13004	1041	17	'	'	NUM
cblr-13004	1041	18	0.05	0.05	NUM
cblr-13004	1041	19	'	'	PUNCT
cblr-13004	1041	20	.	.	PUNCT
cblr-13004	1041	21	'	'	PUNCT
cblr-13004	1041	22	0.1	0.1	NUM
cblr-13004	1041	23	'	'	PUNCT
cblr-13004	1041	24	'	'	NUM
cblr-13004	1041	25	1	1	NUM
cblr-13004	1041	26	#	#	SYM
cblr-13004	1041	27	#	#	NOUN
cblr-13004	1041	28	#	#	NOUN
cblr-13004	1041	29	#	#	NOUN
cblr-13004	1041	30	residual	residual	ADJ
cblr-13004	1041	31	standard	standard	ADJ
cblr-13004	1041	32	error	error	NOUN
cblr-13004	1041	33	:	:	PUNCT
cblr-13004	1041	34	0.6144	0.6144	NUM
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cblr-13004	1041	36	143	143	NUM
cblr-13004	1041	37	deg	deg	PROPN
cblr-13004	1041	38	rees	ree	NOUN
cblr-13004	1041	39	of	of	ADP
cblr-13004	1041	40	freedom	freedom	NOUN
cblr-13004	1041	41	#	#	SYM
cblr-13004	1041	42	#	#	NOUN
cblr-13004	1041	43	multiple	multiple	ADJ
cblr-13004	1041	44	r	r	NOUN
cblr-13004	1041	45	-	-	PUNCT
cblr-13004	1041	46	squared	squared	ADJ
cblr-13004	1041	47	:	:	PUNCT
cblr-13004	1041	48	0.1843	0.1843	NUM
cblr-13004	1041	49	,	,	PUNCT
cblr-13004	1041	50	adjusted	adjust	VERB
cblr-13004	1041	51	r	r	NOUN
cblr-13004	1041	52	-	-	PUNCT
cblr-13004	1041	53	sq	sq	NOUN
cblr-13004	1041	54	uared	uare	VERB
cblr-13004	1041	55	:	:	PUNCT
cblr-13004	1041	56	0.1215	0.1215	NUM
cblr-13004	1041	57	#	#	SYM
cblr-13004	1041	58	#	#	NOUN
cblr-13004	1041	59	f	f	NOUN
cblr-13004	1041	60	-	-	PUNCT
cblr-13004	1041	61	statistic	statistic	NOUN
cblr-13004	1041	62	:	:	PUNCT
cblr-13004	1041	63	2.937	2.937	NUM
cblr-13004	1041	64	on	on	ADP
cblr-13004	1041	65	11	11	NUM
cblr-13004	1041	66	and	and	CCONJ
cblr-13004	1041	67	143	143	NUM
cblr-13004	1041	68	df	df	NOUN
cblr-13004	1041	69	,	,	PUNCT
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cblr-13004	1041	71	-	-	PUNCT
cblr-13004	1041	72	va	va	NOUN
cblr-13004	1041	73	lue	lue	NOUN
cblr-13004	1041	74	:	:	PUNCT
cblr-13004	1041	75	0.001571	0.001571	NUM
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cblr-13004	1041	77	10	10	NUM
cblr-13004	1041	78	:	:	PUNCT
cblr-13004	1041	79	correlations	correlation	NOUN
cblr-13004	1041	80	between	between	ADP
cblr-13004	1041	81	allocationreportinglevel	allocationreportinglevel	NOUN
cblr-13004	1041	82	and	and	CCONJ
cblr-13004	1041	83	other	other	ADJ
cblr-13004	1041	84	variables	variable	NOUN
cblr-13004	1041	85	,	,	PUNCT
cblr-13004	1041	86	including	include	VERB
cblr-13004	1041	87	hasattestation	hasattestation	NOUN
cblr-13004	1041	88	(	(	PUNCT
cblr-13004	1041	89	reporting	report	VERB
cblr-13004	1041	90	bonds	bond	NOUN
cblr-13004	1041	91	only)260	only)260	NUM
cblr-13004	1041	92	#	#	SYM
cblr-13004	1041	93	#	#	NOUN
cblr-13004	1041	94	corrwithallocat	corrwithallocat	NOUN
cblr-13004	1041	95	ionreportinglevel	ionreportinglevel	NOUN
cblr-13004	1041	96	pvalue	pvalue	NOUN
cblr-13004	1041	97	#	#	NOUN
cblr-13004	1041	98	#	#	NOUN
cblr-13004	1041	99	haspreissuanceverification	haspreissuanceverification	NOUN
cblr-13004	1041	100	-0.27	-0.27	NOUN
cblr-13004	1042	1	0.00	0.00	NUM
cblr-13004	1042	2	#	#	SYM
cblr-13004	1042	3	#	#	NOUN
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cblr-13004	1042	6	0.02	0.02	NUM
cblr-13004	1042	7	260	260	NUM
cblr-13004	1042	8	the	the	DET
cblr-13004	1042	9	table	table	NOUN
cblr-13004	1042	10	reports	report	VERB
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cblr-13004	1042	12	correlations	correlation	NOUN
cblr-13004	1042	13	.	.	PUNCT
cblr-13004	1043	1	results	result	NOUN
cblr-13004	1043	2	with	with	ADP
cblr-13004	1043	3	spearman	spearman	NOUN
cblr-13004	1043	4	correlations	correlation	NOUN
cblr-13004	1043	5	are	be	AUX
cblr-13004	1043	6	very	very	ADV
cblr-13004	1043	7	similar	similar	ADJ
cblr-13004	1043	8	.	.	PUNCT
cblr-13004	1044	1	the	the	DET
cblr-13004	1044	2	only	only	ADJ
cblr-13004	1044	3	attribute	attribute	NOUN
cblr-13004	1044	4	correlated	correlate	VERB
cblr-13004	1044	5	with	with	ADP
cblr-13004	1044	6	allocation	allocation	NOUN
cblr-13004	1044	7	reporting	reporting	NOUN
cblr-13004	1044	8	level	level	NOUN
cblr-13004	1044	9	at	at	ADP
cblr-13004	1044	10	a	a	DET
cblr-13004	1044	11	p	p	NOUN
cblr-13004	1044	12	-	-	PUNCT
cblr-13004	1044	13	value	value	NOUN
cblr-13004	1044	14	of	of	ADP
cblr-13004	1044	15	0.02	0.02	NUM
cblr-13004	1044	16	or	or	CCONJ
cblr-13004	1044	17	less	less	ADV
cblr-13004	1044	18	using	use	VERB
cblr-13004	1044	19	spearman	spearman	NOUN
cblr-13004	1044	20	correlations	correlation	NOUN
cblr-13004	1044	21	is	be	AUX
cblr-13004	1044	22	haspreissuanceverification	haspreissuanceverification	NOUN
cblr-13004	1044	23	(	(	PUNCT
cblr-13004	1044	24	negative	negative	ADJ
cblr-13004	1044	25	correlation	correlation	NOUN
cblr-13004	1044	26	)	)	PUNCT
cblr-13004	1044	27	(	(	PUNCT
cblr-13004	1044	28	p	p	NOUN
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cblr-13004	1044	30	0.00	0.00	NUM
cblr-13004	1044	31	)	)	PUNCT
cblr-13004	1044	32	and	and	CCONJ
cblr-13004	1044	33	fromrepeatissuer	fromrepeatissuer	NOUN
cblr-13004	1044	34	(	(	PUNCT
cblr-13004	1044	35	p	p	X
cblr-13004	1044	36	=	=	NOUN
cblr-13004	1044	37	0.02	0.02	NUM
cblr-13004	1044	38	)	)	PUNCT
cblr-13004	1044	39	.	.	PUNCT
cblr-13004	1045	1	no	no	INTJ
cblr-13004	1045	2	.	.	NOUN
cblr-13004	1045	3	1	1	NUM
cblr-13004	1045	4	]	]	X
cblr-13004	1045	5	green	green	ADJ
cblr-13004	1045	6	bond	bond	NOUN
cblr-13004	1045	7	reporting	report	VERB
cblr-13004	1045	8	299	299	NUM
cblr-13004	1045	9	#	#	SYM
cblr-13004	1045	10	#	#	NOUN
cblr-13004	1045	11	industry_financial	industry_financial	ADJ
cblr-13004	1045	12	0.18	0.18	NUM
cblr-13004	1045	13	0.03	0.03	NUM
cblr-13004	1045	14	#	#	NOUN
cblr-13004	1045	15	#	#	NOUN
cblr-13004	1045	16	industry_industrial	industry_industrial	NOUN
cblr-13004	1045	17	-0.14	-0.14	NOUN
cblr-13004	1045	18	0.11	0.11	NUM
cblr-13004	1045	19	#	#	NOUN
cblr-13004	1045	20	#	#	NOUN
cblr-13004	1045	21	isinvestmentgrade	isinvestmentgrade	NOUN
cblr-13004	1045	22	0.12	0.12	NUM
cblr-13004	1045	23	0.14	0.14	NUM
cblr-13004	1045	24	#	#	NOUN
cblr-13004	1045	25	#	#	NOUN
cblr-13004	1045	26	hasattestation	hasattestation	NOUN
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cblr-13004	1045	28	0.27	0.27	NUM
cblr-13004	1045	29	#	#	NOUN
cblr-13004	1045	30	#	#	NOUN
cblr-13004	1045	31	coupon	coupon	NOUN
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cblr-13004	1045	33	0.34	0.34	NUM
cblr-13004	1045	34	#	#	NOUN
cblr-13004	1045	35	#	#	NOUN
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cblr-13004	1045	40	#	#	NOUN
cblr-13004	1045	41	amtissued	amtissue	VERB
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cblr-13004	1045	43	0.60	0.60	NUM
cblr-13004	1045	44	#	#	NOUN
cblr-13004	1045	45	#	#	NOUN
cblr-13004	1045	46	issueyear	issueyear	NOUN
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cblr-13004	1045	49	#	#	SYM
cblr-13004	1045	50	#	#	NOUN
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cblr-13004	1045	52	-0.03	-0.03	NUM
cblr-13004	1045	53	0.74	0.74	NUM
cblr-13004	1045	54	#	#	SYM
cblr-13004	1045	55	#	#	NOUN
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cblr-13004	1045	57	-0.02	-0.02	NUM
cblr-13004	1045	58	0.82	0.82	NUM
cblr-13004	1045	59	#	#	SYM
cblr-13004	1045	60	#	#	NOUN
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cblr-13004	1045	62	0.02	0.02	NUM
cblr-13004	1045	63	0.84	0.84	NUM
cblr-13004	1045	64	#	#	SYM
cblr-13004	1045	65	#	#	NOUN
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cblr-13004	1045	67	0.00	0.00	NUM
cblr-13004	1045	68	1.00	1.00	NUM
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cblr-13004	1045	70	11	11	NUM
cblr-13004	1045	71	:	:	PUNCT
cblr-13004	1045	72	linear	linear	ADJ
cblr-13004	1045	73	regression	regression	NOUN
cblr-13004	1045	74	on	on	ADP
cblr-13004	1045	75	allocationreportinglevel	allocationreportinglevel	NOUN
cblr-13004	1045	76	and	and	CCONJ
cblr-13004	1045	77	other	other	ADJ
cblr-13004	1045	78	variables	variable	NOUN
cblr-13004	1045	79	,	,	PUNCT
cblr-13004	1045	80	including	include	VERB
cblr-13004	1045	81	hasattestation	hasattestation	NOUN
cblr-13004	1045	82	but	but	CCONJ
cblr-13004	1045	83	excluding	exclude	VERB
cblr-13004	1045	84	industry	industry	NOUN
cblr-13004	1045	85	dummies	dummy	NOUN
cblr-13004	1045	86	(	(	PUNCT
cblr-13004	1045	87	reporting	report	VERB
cblr-13004	1045	88	bonds	bond	NOUN
cblr-13004	1045	89	only	only	ADV
cblr-13004	1045	90	)	)	PUNCT
cblr-13004	1045	91	#	#	SYM
cblr-13004	1045	92	#	#	NOUN
cblr-13004	1045	93	residuals	residual	NOUN
cblr-13004	1045	94	:	:	PUNCT
cblr-13004	1045	95	#	#	SYM
cblr-13004	1045	96	#	#	NOUN
cblr-13004	1045	97	min	min	NOUN
cblr-13004	1045	98	1q	1q	ADJ
cblr-13004	1045	99	median	median	NOUN
cblr-13004	1045	100	3q	3q	NUM
cblr-13004	1045	101	max	max	PROPN
cblr-13004	1045	102	300	300	NUM
cblr-13004	1045	103	columbia	columbia	PROPN
cblr-13004	1045	104	business	business	NOUN
cblr-13004	1045	105	law	law	PROPN
cblr-13004	1045	106	review	review	NOUN
cblr-13004	1046	1	[	[	X
cblr-13004	1046	2	vol	vol	NOUN
cblr-13004	1046	3	.	.	NOUN
cblr-13004	1046	4	2024	2024	NUM
cblr-13004	1046	5	#	#	SYM
cblr-13004	1046	6	#	#	NOUN
cblr-13004	1046	7	-0.8348	-0.8348	NOUN
cblr-13004	1046	8	-0.4098	-0.4098	NOUN
cblr-13004	1047	1	0.1431	0.1431	NUM
cblr-13004	1048	1	0.3821	0.3821	NUM
cblr-13004	1048	2	0.7757	0.7757	NUM
cblr-13004	1048	3	#	#	SYM
cblr-13004	1048	4	#	#	NOUN
cblr-13004	1048	5	#	#	NOUN
cblr-13004	1048	6	#	#	NOUN
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cblr-13004	1048	8	:	:	PUNCT
cblr-13004	1048	9	#	#	SYM
cblr-13004	1048	10	#	#	NOUN
cblr-13004	1048	11	estimate	estimate	NOUN
cblr-13004	1048	12	std	std	NOUN
cblr-13004	1048	13	.	.	NOUN
cblr-13004	1048	14	error	error	NOUN
cblr-13004	1048	15	t	t	NOUN
cblr-13004	1048	16	value	value	NOUN
cblr-13004	1048	17	pr(>|t|	pr(>|t|	NOUN
cblr-13004	1048	18	)	)	PUNCT
cblr-13004	1048	19	#	#	SYM
cblr-13004	1048	20	#	#	NOUN
cblr-13004	1048	21	(	(	PUNCT
cblr-13004	1048	22	intercept	intercept	PROPN
cblr-13004	1048	23	)	)	PUNCT
cblr-13004	1048	24	-3.489e+00	-3.489e+00	NOUN
cblr-13004	1049	1	6.0	6.0	NUM
cblr-13004	1049	2	06e+00	06e+00	NOUN
cblr-13004	1049	3	-0.581	-0.581	PUNCT
cblr-13004	1049	4	0.56221	0.56221	NUM
cblr-13004	1049	5	#	#	NOUN
cblr-13004	1049	6	#	#	NOUN
cblr-13004	1049	7	fromrepeatissuer	fromrepeatissuer	NOUN
cblr-13004	1049	8	1.697e-01	1.697e-01	NUM
cblr-13004	1049	9	8.4	8.4	NUM
cblr-13004	1049	10	50e-02	50e-02	NUM
cblr-13004	1049	11	2.008	2.008	NUM
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cblr-13004	1049	13	*	*	PUNCT
cblr-13004	1049	14	#	#	SYM
cblr-13004	1049	15	#	#	NOUN
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cblr-13004	1049	18	1.1	1.1	NUM
cblr-13004	1049	19	18e-01	18e-01	NUM
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cblr-13004	1049	21	0.00883	0.00883	NUM
cblr-13004	1049	22	*	*	PUNCT
cblr-13004	1049	23	*	*	PUNCT
cblr-13004	1049	24	#	#	SYM
cblr-13004	1049	25	#	#	NOUN
cblr-13004	1049	26	haspreissuanceverification	haspreissuanceverification	NOUN
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cblr-13004	1049	28	8.1	8.1	NUM
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cblr-13004	1049	32	*	*	PUNCT
cblr-13004	1049	33	*	*	PUNCT
cblr-13004	1049	34	#	#	SYM
cblr-13004	1049	35	#	#	NOUN
cblr-13004	1049	36	hasattestation	hasattestation	NOUN
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cblr-13004	1050	2	*	*	PUNCT
cblr-13004	1050	3	#	#	SYM
cblr-13004	1050	4	#	#	NOUN
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cblr-13004	1050	11	*	*	PUNCT
cblr-13004	1050	12	#	#	SYM
cblr-13004	1050	13	#	#	NOUN
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cblr-13004	1050	16	1.2	1.2	NUM
cblr-13004	1050	17	44e-05	44e-05	NUM
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cblr-13004	1050	19	0.12820	0.12820	NUM
cblr-13004	1050	20	#	#	NOUN
cblr-13004	1050	21	#	#	NOUN
cblr-13004	1050	22	issuedate	issuedate	NOUN
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cblr-13004	1050	24	1.3	1.3	NUM
cblr-13004	1050	25	63e-04	63e-04	NUM
cblr-13004	1050	26	1.121	1.121	NUM
cblr-13004	1050	27	0.26448	0.26448	NUM
cblr-13004	1050	28	#	#	SYM
cblr-13004	1050	29	#	#	NOUN
cblr-13004	1050	30	--	--	PUNCT
cblr-13004	1050	31	#	#	SYM
cblr-13004	1050	32	#	#	NOUN
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cblr-13004	1050	34	.	.	PUNCT
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cblr-13004	1051	2	:	:	PUNCT
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cblr-13004	1051	4	'	'	X
cblr-13004	1051	5	*	*	PUNCT
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cblr-13004	1051	8	'	'	PART
cblr-13004	1051	9	0.001	0.001	NUM
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cblr-13004	1051	13	'	'	PUNCT
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cblr-13004	1051	17	'	'	NUM
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cblr-13004	1051	19	'	'	PUNCT
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cblr-13004	1051	22	0.1	0.1	NUM
cblr-13004	1051	23	'	'	PUNCT
cblr-13004	1051	24	'	'	NUM
cblr-13004	1051	25	1	1	NUM
cblr-13004	1051	26	#	#	SYM
cblr-13004	1051	27	#	#	NOUN
cblr-13004	1051	28	#	#	NOUN
cblr-13004	1051	29	#	#	NOUN
cblr-13004	1051	30	residual	residual	ADJ
cblr-13004	1051	31	standard	standard	ADJ
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cblr-13004	1051	33	:	:	PUNCT
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cblr-13004	1051	35	on	on	ADP
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cblr-13004	1051	37	deg	deg	ADJ
cblr-13004	1051	38	rees	ree	NOUN
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cblr-13004	1051	40	freedom	freedom	NOUN
cblr-13004	1051	41	#	#	SYM
cblr-13004	1051	42	#	#	NOUN
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cblr-13004	1051	45	-	-	PUNCT
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cblr-13004	1051	47	:	:	PUNCT
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cblr-13004	1051	51	r	r	NOUN
cblr-13004	1051	52	-	-	PUNCT
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cblr-13004	1051	55	:	:	PUNCT
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cblr-13004	1051	57	#	#	SYM
cblr-13004	1051	58	#	#	NOUN
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cblr-13004	1051	60	-	-	PUNCT
cblr-13004	1051	61	statistic	statistic	NOUN
cblr-13004	1051	62	:	:	PUNCT
cblr-13004	1051	63	3.973	3.973	NUM
cblr-13004	1051	64	on	on	ADP
cblr-13004	1051	65	7	7	NUM
cblr-13004	1051	66	and	and	CCONJ
cblr-13004	1051	67	133	133	NUM
cblr-13004	1051	68	df	df	NOUN
cblr-13004	1051	69	,	,	PUNCT
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cblr-13004	1051	71	-	-	PUNCT
cblr-13004	1051	72	val	val	NOUN
cblr-13004	1051	73	ue	ue	ADJ
cblr-13004	1051	74	:	:	PUNCT
cblr-13004	1051	75	0.0005652	0.0005652	NUM
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cblr-13004	1051	77	.	.	NOUN
cblr-13004	1052	1	1	1	NUM
cblr-13004	1052	2	]	]	X
cblr-13004	1052	3	green	green	ADJ
cblr-13004	1052	4	bond	bond	NOUN
cblr-13004	1052	5	reporting	report	VERB
cblr-13004	1052	6	301	301	NUM
cblr-13004	1052	7	table	table	NOUN
cblr-13004	1052	8	12	12	NUM
cblr-13004	1052	9	:	:	PUNCT
cblr-13004	1052	10	linear	linear	ADJ
cblr-13004	1052	11	regression	regression	NOUN
cblr-13004	1052	12	on	on	ADP
cblr-13004	1052	13	allocationreportinglevel	allocationreportinglevel	NOUN
cblr-13004	1052	14	and	and	CCONJ
cblr-13004	1052	15	other	other	ADJ
cblr-13004	1052	16	variables	variable	NOUN
cblr-13004	1052	17	,	,	PUNCT
cblr-13004	1052	18	including	include	VERB
cblr-13004	1052	19	hasattestation	hasattestation	NOUN
cblr-13004	1052	20	and	and	CCONJ
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cblr-13004	1052	22	dummies	dummy	NOUN
cblr-13004	1052	23	(	(	PUNCT
cblr-13004	1052	24	reporting	report	VERB
cblr-13004	1052	25	bonds	bond	NOUN
cblr-13004	1052	26	only	only	ADV
cblr-13004	1052	27	)	)	PUNCT
cblr-13004	1052	28	#	#	SYM
cblr-13004	1052	29	#	#	NOUN
cblr-13004	1052	30	residuals	residual	NOUN
cblr-13004	1052	31	:	:	PUNCT
cblr-13004	1052	32	#	#	SYM
cblr-13004	1052	33	#	#	NOUN
cblr-13004	1052	34	min	min	NOUN
cblr-13004	1052	35	1q	1q	ADJ
cblr-13004	1052	36	median	median	NOUN
cblr-13004	1052	37	3q	3q	NUM
cblr-13004	1052	38	max	max	NOUN
cblr-13004	1053	1	#	#	NOUN
cblr-13004	1053	2	#	#	NOUN
cblr-13004	1053	3	-0.8562	-0.8562	ADV
cblr-13004	1053	4	-0.3819	-0.3819	NOUN
cblr-13004	1054	1	0.1065	0.1065	NUM
cblr-13004	1055	1	0.3623	0.3623	NUM
cblr-13004	1055	2	0.8164	0.8164	NUM
cblr-13004	1055	3	#	#	SYM
cblr-13004	1055	4	#	#	NOUN
cblr-13004	1055	5	#	#	NOUN
cblr-13004	1055	6	#	#	NOUN
cblr-13004	1055	7	coefficients	coefficient	NOUN
cblr-13004	1055	8	:	:	PUNCT
cblr-13004	1055	9	#	#	SYM
cblr-13004	1055	10	#	#	NOUN
cblr-13004	1055	11	estimate	estimate	NOUN
cblr-13004	1055	12	std	std	NOUN
cblr-13004	1055	13	.	.	NOUN
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cblr-13004	1055	15	t	t	NOUN
cblr-13004	1055	16	value	value	NOUN
cblr-13004	1055	17	pr(>|t|	pr(>|t|	NOUN
cblr-13004	1055	18	)	)	PUNCT
cblr-13004	1055	19	#	#	SYM
cblr-13004	1055	20	#	#	NOUN
cblr-13004	1055	21	(	(	PUNCT
cblr-13004	1055	22	intercept	intercept	PROPN
cblr-13004	1055	23	)	)	PUNCT
cblr-13004	1055	24	-6.284e+00	-6.284e+00	PUNCT
cblr-13004	1055	25	6.0	6.0	NUM
cblr-13004	1055	26	66e+00	66e+00	NUM
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cblr-13004	1055	30	#	#	NOUN
cblr-13004	1055	31	fromrepeatissuer	fromrepeatissuer	NOUN
cblr-13004	1055	32	1.363e-01	1.363e-01	NUM
cblr-13004	1055	33	9.8	9.8	NUM
cblr-13004	1055	34	20e-02	20e-02	NUM
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cblr-13004	1055	41	1.1	1.1	NUM
cblr-13004	1055	42	18e-01	18e-01	NUM
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cblr-13004	1055	45	*	*	PUNCT
cblr-13004	1055	46	*	*	PUNCT
cblr-13004	1055	47	#	#	SYM
cblr-13004	1055	48	#	#	NOUN
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cblr-13004	1055	50	-2.129e-01	-2.129e-01	NOUN
cblr-13004	1055	51	8.3	8.3	NUM
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cblr-13004	1056	3	#	#	SYM
cblr-13004	1056	4	#	#	NOUN
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cblr-13004	1056	8	34e-02	34e-02	NUM
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cblr-13004	1057	2	*	*	PUNCT
cblr-13004	1057	3	#	#	SYM
cblr-13004	1057	4	#	#	NOUN
cblr-13004	1057	5	coupon	coupon	NOUN
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cblr-13004	1057	11	*	*	PUNCT
cblr-13004	1057	12	#	#	SYM
cblr-13004	1057	13	#	#	NOUN
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cblr-13004	1057	15	-5.474e-06	-5.474e-06	CCONJ
cblr-13004	1057	16	1.4	1.4	NUM
cblr-13004	1057	17	12e-05	12e-05	NUM
cblr-13004	1057	18	-0.388	-0.388	NUM
cblr-13004	1057	19	0.69896	0.69896	NUM
cblr-13004	1057	20	#	#	NOUN
cblr-13004	1057	21	#	#	NOUN
cblr-13004	1057	22	issuedate	issuedate	NOUN
cblr-13004	1057	23	1.881e-04	1.881e-04	NUM
cblr-13004	1057	24	1.3	1.3	NUM
cblr-13004	1057	25	66e-04	66e-04	ADV
cblr-13004	1057	26	1.376	1.376	NUM
cblr-13004	1057	27	0.17109	0.17109	NUM
cblr-13004	1057	28	#	#	SYM
cblr-13004	1057	29	#	#	NOUN
cblr-13004	1057	30	industry_bank	industry_bank	NOUN
cblr-13004	1057	31	5.175e-01	5.175e-01	NUM
cblr-13004	1057	32	3.7	3.7	NUM
cblr-13004	1057	33	44e-01	44e-01	NUM
cblr-13004	1057	34	1.382	1.382	NUM
cblr-13004	1057	35	0.16936	0.16936	NUM
cblr-13004	1057	36	#	#	SYM
cblr-13004	1057	37	#	#	NOUN
cblr-13004	1057	38	industry_elec_utility	industry_elec_utility	NOUN
cblr-13004	1057	39	4.850e-01	4.850e-01	NUM
cblr-13004	1057	40	2.8	2.8	NUM
cblr-13004	1057	41	36e-01	36e-01	NUM
cblr-13004	1057	42	1.710	1.710	NUM
cblr-13004	1057	43	0.08970	0.08970	NUM
cblr-13004	1057	44	.	.	PUNCT
cblr-13004	1058	1	302	302	NUM
cblr-13004	1058	2	columbia	columbia	PROPN
cblr-13004	1058	3	business	business	NOUN
cblr-13004	1058	4	law	law	PROPN
cblr-13004	1058	5	review	review	NOUN
cblr-13004	1058	6	[	[	X
cblr-13004	1058	7	vol	vol	NOUN
cblr-13004	1058	8	.	.	NOUN
cblr-13004	1059	1	2024	2024	NUM
cblr-13004	1059	2	#	#	SYM
cblr-13004	1059	3	#	#	NOUN
cblr-13004	1059	4	industry_financial	industry_financial	ADJ
cblr-13004	1059	5	7.035e-01	7.035e-01	NUM
cblr-13004	1059	6	2.8	2.8	NUM
cblr-13004	1059	7	60e-01	60e-01	NUM
cblr-13004	1059	8	2.460	2.460	NUM
cblr-13004	1059	9	0.01524	0.01524	NUM
cblr-13004	1059	10	*	*	PUNCT
cblr-13004	1059	11	#	#	SYM
cblr-13004	1059	12	#	#	NOUN
cblr-13004	1059	13	industry_industrial	industry_industrial	ADJ
cblr-13004	1059	14	4.964e-01	4.964e-01	NUM
cblr-13004	1059	15	3.0	3.0	NUM
cblr-13004	1059	16	39e-01	39e-01	NUM
cblr-13004	1059	17	1.633	1.633	NUM
cblr-13004	1059	18	0.10484	0.10484	NUM
cblr-13004	1059	19	#	#	SYM
cblr-13004	1059	20	#	#	NOUN
cblr-13004	1059	21	industry_rail_trans	industry_rail_tran	NOUN
cblr-13004	1059	22	4.542e-01	4.542e-01	NUM
cblr-13004	1059	23	4.4	4.4	NUM
cblr-13004	1059	24	37e-01	37e-01	NUM
cblr-13004	1059	25	1.024	1.024	NUM
cblr-13004	1059	26	0.30794	0.30794	NUM
cblr-13004	1059	27	#	#	NOUN
cblr-13004	1059	28	#	#	NOUN
cblr-13004	1059	29	--	--	PUNCT
cblr-13004	1059	30	#	#	SYM
cblr-13004	1059	31	#	#	NOUN
cblr-13004	1059	32	signif	signif	NOUN
cblr-13004	1059	33	.	.	PUNCT
cblr-13004	1060	1	codes	code	NOUN
cblr-13004	1060	2	:	:	PUNCT
cblr-13004	1060	3	0	0	NUM
cblr-13004	1060	4	'	'	X
cblr-13004	1060	5	*	*	PUNCT
cblr-13004	1060	6	*	*	PUNCT
cblr-13004	1060	7	*	*	NOUN
cblr-13004	1060	8	'	'	PART
cblr-13004	1060	9	0.001	0.001	NUM
cblr-13004	1060	10	'	'	NOUN
cblr-13004	1060	11	*	*	NOUN
cblr-13004	1060	12	*	*	NOUN
cblr-13004	1060	13	'	'	PUNCT
cblr-13004	1060	14	0.01	0.01	NUM
cblr-13004	1060	15	'	'	NOUN
cblr-13004	1060	16	*	*	PUNCT
cblr-13004	1060	17	'	'	NUM
cblr-13004	1060	18	0.05	0.05	NUM
cblr-13004	1060	19	'	'	PUNCT
cblr-13004	1060	20	.	.	PUNCT
cblr-13004	1060	21	'	'	PUNCT
cblr-13004	1060	22	0.1	0.1	NUM
cblr-13004	1060	23	'	'	PUNCT
cblr-13004	1060	24	'	'	NUM
cblr-13004	1060	25	1	1	NUM
cblr-13004	1060	26	#	#	SYM
cblr-13004	1060	27	#	#	NOUN
cblr-13004	1060	28	#	#	NOUN
cblr-13004	1060	29	#	#	NOUN
cblr-13004	1060	30	residual	residual	ADJ
cblr-13004	1060	31	standard	standard	ADJ
cblr-13004	1060	32	error	error	NOUN
cblr-13004	1060	33	:	:	PUNCT
cblr-13004	1060	34	0.4557	0.4557	NUM
cblr-13004	1060	35	on	on	ADP
cblr-13004	1060	36	128	128	NUM
cblr-13004	1060	37	deg	deg	PROPN
cblr-13004	1060	38	rees	ree	NOUN
cblr-13004	1060	39	of	of	ADP
cblr-13004	1060	40	freedom	freedom	NOUN
cblr-13004	1060	41	#	#	SYM
cblr-13004	1060	42	#	#	NOUN
cblr-13004	1060	43	multiple	multiple	ADJ
cblr-13004	1060	44	r	r	NOUN
cblr-13004	1060	45	-	-	PUNCT
cblr-13004	1060	46	squared	squared	ADJ
cblr-13004	1060	47	:	:	PUNCT
cblr-13004	1060	48	0.2255	0.2255	NUM
cblr-13004	1060	49	,	,	PUNCT
cblr-13004	1060	50	adjusted	adjust	VERB
cblr-13004	1060	51	r	r	NOUN
cblr-13004	1060	52	-	-	PUNCT
cblr-13004	1060	53	sq	sq	NOUN
cblr-13004	1060	54	uared	uared	ADJ
cblr-13004	1060	55	:	:	PUNCT
cblr-13004	1060	56	0.1528	0.1528	NUM
cblr-13004	1060	57	#	#	SYM
cblr-13004	1060	58	#	#	NOUN
cblr-13004	1060	59	f	f	NOUN
cblr-13004	1060	60	-	-	PUNCT
cblr-13004	1060	61	statistic	statistic	NOUN
cblr-13004	1060	62	:	:	PUNCT
cblr-13004	1060	63	3.105	3.105	NUM
cblr-13004	1060	64	on	on	ADP
cblr-13004	1060	65	12	12	NUM
cblr-13004	1060	66	and	and	CCONJ
cblr-13004	1060	67	128	128	NUM
cblr-13004	1060	68	df	df	NOUN
cblr-13004	1060	69	,	,	PUNCT
cblr-13004	1060	70	p	p	PROPN
cblr-13004	1060	71	-	-	PUNCT
cblr-13004	1060	72	va	va	NOUN
cblr-13004	1060	73	lue	lue	NOUN
cblr-13004	1060	74	:	:	PUNCT
cblr-13004	1060	75	0.0006894	0.0006894	NUM
cblr-13004	1060	76	appendix	appendix	VERB
cblr-13004	1060	77	3	3	NUM
cblr-13004	1060	78	–	–	PUNCT
cblr-13004	1060	79	proposed	propose	VERB
cblr-13004	1060	80	green	green	ADJ
cblr-13004	1060	81	bond	bond	NOUN
cblr-13004	1060	82	principles	principle	NOUN
cblr-13004	1060	83	language	language	NOUN
cblr-13004	1060	84	this	this	DET
cblr-13004	1060	85	appendix	appendix	ADJ
cblr-13004	1060	86	presents	present	NOUN
cblr-13004	1060	87	suggested	suggest	VERB
cblr-13004	1060	88	language	language	NOUN
cblr-13004	1060	89	amending	amend	VERB
cblr-13004	1060	90	the	the	DET
cblr-13004	1060	91	icma	icma	NOUN
cblr-13004	1060	92	green	green	ADJ
cblr-13004	1060	93	bond	bond	NOUN
cblr-13004	1060	94	principles	principle	NOUN
cblr-13004	1060	95	(	(	PUNCT
cblr-13004	1060	96	gbp	gbp	NOUN
cblr-13004	1060	97	’s	’s	ADV
cblr-13004	1060	98	)	)	PUNCT
cblr-13004	1060	99	to	to	PART
cblr-13004	1060	100	implement	implement	VERB
cblr-13004	1060	101	the	the	DET
cblr-13004	1060	102	proposals	proposal	NOUN
cblr-13004	1060	103	discussed	discuss	VERB
cblr-13004	1060	104	in	in	ADP
cblr-13004	1060	105	this	this	DET
cblr-13004	1060	106	article	article	NOUN
cblr-13004	1060	107	.	.	PUNCT
cblr-13004	1061	1	part	part	NOUN
cblr-13004	1061	2	1	1	NUM
cblr-13004	1061	3	provides	provide	VERB
cblr-13004	1061	4	language	language	NOUN
cblr-13004	1061	5	requiring	require	VERB
cblr-13004	1061	6	post	post	ADJ
cblr-13004	1061	7	-	-	ADJ
cblr-13004	1061	8	issuance	issuance	ADJ
cblr-13004	1061	9	use	use	NOUN
cblr-13004	1061	10	-	-	PUNCT
cblr-13004	1061	11	of	of	ADP
cblr-13004	1061	12	-	-	PUNCT
cblr-13004	1061	13	proceeds	proceed	NOUN
cblr-13004	1061	14	reporting	reporting	NOUN
cblr-13004	1061	15	without	without	ADP
cblr-13004	1061	16	changing	change	VERB
cblr-13004	1061	17	the	the	DET
cblr-13004	1061	18	gbp	gbp	NOUN
cblr-13004	1061	19	’s	’s	PART
cblr-13004	1061	20	language	language	NOUN
cblr-13004	1061	21	relating	relate	VERB
cblr-13004	1061	22	to	to	ADP
cblr-13004	1061	23	project	project	NOUN
cblr-13004	1061	24	-	-	PUNCT
cblr-13004	1061	25	level	level	NOUN
cblr-13004	1061	26	reporting	reporting	NOUN
cblr-13004	1061	27	(	(	PUNCT
cblr-13004	1061	28	“	"	PUNCT
cblr-13004	1061	29	option	option	NOUN
cblr-13004	1061	30	a	a	PRON
cblr-13004	1061	31	”	"	PUNCT
cblr-13004	1061	32	)	)	PUNCT
cblr-13004	1061	33	.	.	PUNCT
cblr-13004	1062	1	it	it	PRON
cblr-13004	1062	2	also	also	ADV
cblr-13004	1062	3	provides	provide	VERB
cblr-13004	1062	4	language	language	NOUN
cblr-13004	1062	5	requiring	require	VERB
cblr-13004	1062	6	post	post	ADJ
cblr-13004	1062	7	-	-	ADJ
cblr-13004	1062	8	issuance	issuance	ADJ
cblr-13004	1062	9	use	use	NOUN
cblr-13004	1062	10	-	-	PUNCT
cblr-13004	1062	11	of	of	ADP
cblr-13004	1062	12	-	-	PUNCT
cblr-13004	1062	13	proceeds	proceed	NOUN
cblr-13004	1062	14	reporting	reporting	NOUN
cblr-13004	1062	15	,	,	PUNCT
cblr-13004	1062	16	as	as	ADV
cblr-13004	1062	17	well	well	ADV
cblr-13004	1062	18	as	as	ADP
cblr-13004	1062	19	project	project	NOUN
cblr-13004	1062	20	-	-	PUNCT
cblr-13004	1062	21	level	level	NOUN
cblr-13004	1062	22	attestation	attestation	NOUN
cblr-13004	1062	23	in	in	ADP
cblr-13004	1062	24	the	the	DET
cblr-13004	1062	25	event	event	NOUN
cblr-13004	1062	26	that	that	PRON
cblr-13004	1062	27	the	the	DET
cblr-13004	1062	28	issuer	issuer	NOUN
cblr-13004	1062	29	reports	report	VERB
cblr-13004	1062	30	allocation	allocation	NOUN
cblr-13004	1062	31	at	at	ADP
cblr-13004	1062	32	the	the	DET
cblr-13004	1062	33	project	project	NOUN
cblr-13004	1062	34	level	level	NOUN
cblr-13004	1062	35	.	.	PUNCT
cblr-13004	1063	1	(	(	PUNCT
cblr-13004	1063	2	“	"	PUNCT
cblr-13004	1063	3	option	option	NOUN
cblr-13004	1063	4	b	b	NOUN
cblr-13004	1063	5	”	"	PUNCT
cblr-13004	1063	6	)	)	PUNCT
cblr-13004	1063	7	.	.	PUNCT
cblr-13004	1064	1	option	option	NOUN
cblr-13004	1064	2	b	b	NOUN
cblr-13004	1064	3	contains	contain	VERB
cblr-13004	1064	4	all	all	DET
cblr-13004	1064	5	the	the	DET
cblr-13004	1064	6	language	language	NOUN
cblr-13004	1064	7	of	of	ADP
cblr-13004	1064	8	option	option	NOUN
cblr-13004	1064	9	a	a	PRON
cblr-13004	1064	10	,	,	PUNCT
cblr-13004	1064	11	together	together	ADV
cblr-13004	1064	12	with	with	ADP
cblr-13004	1064	13	additional	additional	ADJ
cblr-13004	1064	14	amending	amending	NOUN
cblr-13004	1064	15	language	language	NOUN
cblr-13004	1064	16	.	.	PUNCT
cblr-13004	1065	1	part	part	NOUN
cblr-13004	1065	2	2	2	NUM
cblr-13004	1065	3	provides	provide	VERB
cblr-13004	1065	4	language	language	NOUN
cblr-13004	1065	5	forbidding	forbid	VERB
cblr-13004	1065	6	issuers	issuer	NOUN
cblr-13004	1065	7	from	from	ADP
cblr-13004	1065	8	designating	designate	VERB
cblr-13004	1065	9	bonds	bond	NOUN
cblr-13004	1065	10	as	as	ADP
cblr-13004	1065	11	“	"	PUNCT
cblr-13004	1065	12	green	green	ADJ
cblr-13004	1065	13	”	"	PUNCT
cblr-13004	1065	14	if	if	SCONJ
cblr-13004	1065	15	they	they	PRON
cblr-13004	1065	16	fail	fail	VERB
cblr-13004	1065	17	to	to	PART
cblr-13004	1065	18	meet	meet	VERB
cblr-13004	1065	19	monitoring	monitoring	NOUN
cblr-13004	1065	20	and	and	CCONJ
cblr-13004	1065	21	no	no	INTJ
cblr-13004	1065	22	.	.	NOUN
cblr-13004	1065	23	1	1	NUM
cblr-13004	1065	24	]	]	X
cblr-13004	1065	25	green	green	ADJ
cblr-13004	1065	26	bond	bond	NOUN
cblr-13004	1065	27	reporting	report	VERB
cblr-13004	1065	28	303	303	NUM
cblr-13004	1065	29	reporting	reporting	NOUN
cblr-13004	1065	30	requirements	requirement	NOUN
cblr-13004	1065	31	.	.	PUNCT
cblr-13004	1066	1	the	the	DET
cblr-13004	1066	2	language	language	NOUN
cblr-13004	1066	3	in	in	ADP
cblr-13004	1066	4	part	part	NOUN
cblr-13004	1066	5	2	2	NUM
cblr-13004	1066	6	could	could	AUX
cblr-13004	1066	7	be	be	AUX
cblr-13004	1066	8	used	use	VERB
cblr-13004	1066	9	even	even	ADV
cblr-13004	1066	10	if	if	SCONJ
cblr-13004	1066	11	neither	neither	DET
cblr-13004	1066	12	option	option	NOUN
cblr-13004	1066	13	of	of	ADP
cblr-13004	1066	14	part	part	NOUN
cblr-13004	1066	15	1	1	NUM
cblr-13004	1066	16	is	be	AUX
cblr-13004	1066	17	adopted	adopt	VERB
cblr-13004	1066	18	.	.	PUNCT
cblr-13004	1067	1	part	part	NOUN
cblr-13004	1067	2	1	1	NUM
cblr-13004	1067	3	:	:	PUNCT
cblr-13004	1067	4	reporting	report	VERB
cblr-13004	1067	5	requirements	requirement	NOUN
cblr-13004	1067	6	option	option	VERB
cblr-13004	1067	7	a	a	DET
cblr-13004	1067	8	:	:	PUNCT
cblr-13004	1067	9	basic	basic	ADJ
cblr-13004	1067	10	attestation	attestation	NOUN
cblr-13004	1067	11	requirement	requirement	NOUN
cblr-13004	1067	12	this	this	DET
cblr-13004	1067	13	recommendation	recommendation	NOUN
cblr-13004	1067	14	is	be	AUX
cblr-13004	1067	15	shown	show	VERB
cblr-13004	1067	16	as	as	ADP
cblr-13004	1067	17	a	a	DET
cblr-13004	1067	18	redline	redline	NOUN
cblr-13004	1067	19	of	of	ADP
cblr-13004	1067	20	points	point	NOUN
cblr-13004	1067	21	3	3	NUM
cblr-13004	1067	22	and	and	CCONJ
cblr-13004	1067	23	4	4	NUM
cblr-13004	1067	24	of	of	ADP
cblr-13004	1067	25	the	the	DET
cblr-13004	1067	26	existing	exist	VERB
cblr-13004	1067	27	green	green	ADJ
cblr-13004	1067	28	bond	bond	NOUN
cblr-13004	1067	29	principles	principle	NOUN
cblr-13004	1067	30	,	,	PUNCT
cblr-13004	1067	31	found	find	VERB
cblr-13004	1067	32	at	at	ADP
cblr-13004	1067	33	p.6	p.6	NOUN
cblr-13004	1067	34	of	of	ADP
cblr-13004	1067	35	the	the	DET
cblr-13004	1067	36	2021	2021	NUM
cblr-13004	1067	37	green	green	ADJ
cblr-13004	1067	38	bond	bond	NOUN
cblr-13004	1067	39	principles	principle	NOUN
cblr-13004	1067	40	.	.	PUNCT
cblr-13004	1068	1	“	"	PUNCT
cblr-13004	1068	2	3	3	X
cblr-13004	1068	3	.	.	X
cblr-13004	1068	4	management	management	NOUN
cblr-13004	1068	5	of	of	ADP
cblr-13004	1068	6	proceeds	proceed	VERB
cblr-13004	1068	7	the	the	DET
cblr-13004	1068	8	net	net	ADJ
cblr-13004	1068	9	proceeds	proceed	NOUN
cblr-13004	1068	10	of	of	ADP
cblr-13004	1068	11	the	the	DET
cblr-13004	1068	12	green	green	ADJ
cblr-13004	1068	13	bond	bond	NOUN
cblr-13004	1068	14	,	,	PUNCT
cblr-13004	1068	15	or	or	CCONJ
cblr-13004	1068	16	an	an	DET
cblr-13004	1068	17	amount	amount	NOUN
cblr-13004	1068	18	equal	equal	ADJ
cblr-13004	1068	19	to	to	ADP
cblr-13004	1068	20	these	these	DET
cblr-13004	1068	21	net	net	ADJ
cblr-13004	1068	22	proceeds	proceed	NOUN
cblr-13004	1068	23	,	,	PUNCT
cblr-13004	1068	24	should	should	AUX
cblr-13004	1068	25	be	be	AUX
cblr-13004	1068	26	credited	credit	VERB
cblr-13004	1068	27	to	to	ADP
cblr-13004	1068	28	a	a	DET
cblr-13004	1068	29	sub	sub	NOUN
cblr-13004	1068	30	-	-	NOUN
cblr-13004	1068	31	account	account	ADJ
cblr-13004	1068	32	,	,	PUNCT
cblr-13004	1068	33	moved	move	VERB
cblr-13004	1068	34	to	to	ADP
cblr-13004	1068	35	a	a	DET
cblr-13004	1068	36	subportfolio	subportfolio	NOUN
cblr-13004	1068	37	or	or	CCONJ
cblr-13004	1068	38	otherwise	otherwise	ADV
cblr-13004	1068	39	tracked	track	VERB
cblr-13004	1068	40	by	by	ADP
cblr-13004	1068	41	the	the	DET
cblr-13004	1068	42	issuer	issuer	NOUN
cblr-13004	1068	43	in	in	ADP
cblr-13004	1068	44	an	an	DET
cblr-13004	1068	45	appropriate	appropriate	ADJ
cblr-13004	1068	46	manner	manner	NOUN
cblr-13004	1068	47	,	,	PUNCT
cblr-13004	1068	48	and	and	CCONJ
cblr-13004	1068	49	attested	attest	VERB
cblr-13004	1068	50	to	to	ADP
cblr-13004	1068	51	by	by	ADP
cblr-13004	1068	52	the	the	DET
cblr-13004	1068	53	issuer	issuer	NOUN
cblr-13004	1068	54	in	in	ADP
cblr-13004	1068	55	a	a	DET
cblr-13004	1068	56	formal	formal	ADJ
cblr-13004	1068	57	internal	internal	ADJ
cblr-13004	1068	58	process	process	NOUN
cblr-13004	1068	59	linked	link	VERB
cblr-13004	1068	60	to	to	ADP
cblr-13004	1068	61	the	the	DET
cblr-13004	1068	62	issuer	issuer	NOUN
cblr-13004	1068	63	’s	’s	PART
cblr-13004	1068	64	lending	lending	NOUN
cblr-13004	1068	65	and	and	CCONJ
cblr-13004	1068	66	investment	investment	NOUN
cblr-13004	1068	67	operations	operation	NOUN
cblr-13004	1068	68	for	for	ADP
cblr-13004	1068	69	eligible	eligible	ADJ
cblr-13004	1068	70	green	green	ADJ
cblr-13004	1068	71	projects	project	NOUN
cblr-13004	1068	72	.	.	PUNCT
cblr-13004	1069	1	so	so	ADV
cblr-13004	1069	2	long	long	ADV
cblr-13004	1069	3	as	as	SCONJ
cblr-13004	1069	4	the	the	DET
cblr-13004	1069	5	green	green	ADJ
cblr-13004	1069	6	bond	bond	NOUN
cblr-13004	1069	7	is	be	AUX
cblr-13004	1069	8	outstanding	outstanding	ADJ
cblr-13004	1069	9	,	,	PUNCT
cblr-13004	1069	10	the	the	DET
cblr-13004	1069	11	balance	balance	NOUN
cblr-13004	1069	12	of	of	ADP
cblr-13004	1069	13	the	the	DET
cblr-13004	1069	14	tracked	track	VERB
cblr-13004	1069	15	net	net	ADJ
cblr-13004	1069	16	proceeds	proceed	NOUN
cblr-13004	1069	17	should	should	AUX
cblr-13004	1069	18	be	be	AUX
cblr-13004	1069	19	periodically	periodically	ADV
cblr-13004	1069	20	adjusted	adjust	VERB
cblr-13004	1069	21	to	to	PART
cblr-13004	1069	22	match	match	VERB
cblr-13004	1069	23	allocations	allocation	NOUN
cblr-13004	1069	24	to	to	ADP
cblr-13004	1069	25	eligible	eligible	ADJ
cblr-13004	1069	26	green	green	ADJ
cblr-13004	1069	27	projects	project	NOUN
cblr-13004	1069	28	made	make	VERB
cblr-13004	1069	29	during	during	ADP
cblr-13004	1069	30	that	that	DET
cblr-13004	1069	31	period	period	NOUN
cblr-13004	1069	32	.	.	PUNCT
cblr-13004	1070	1	the	the	DET
cblr-13004	1070	2	issuer	issuer	NOUN
cblr-13004	1070	3	should	should	AUX
cblr-13004	1070	4	make	make	VERB
cblr-13004	1070	5	known	known	ADJ
cblr-13004	1070	6	to	to	ADP
cblr-13004	1070	7	investors	investor	NOUN
cblr-13004	1070	8	the	the	DET
cblr-13004	1070	9	intended	intend	VERB
cblr-13004	1070	10	types	type	NOUN
cblr-13004	1070	11	of	of	ADP
cblr-13004	1070	12	temporary	temporary	ADJ
cblr-13004	1070	13	placement	placement	NOUN
cblr-13004	1070	14	for	for	ADP
cblr-13004	1070	15	the	the	DET
cblr-13004	1070	16	balance	balance	NOUN
cblr-13004	1070	17	of	of	ADP
cblr-13004	1070	18	unallocated	unallocated	ADJ
cblr-13004	1070	19	net	net	ADJ
cblr-13004	1070	20	proceeds	proceed	NOUN
cblr-13004	1070	21	.	.	PUNCT
cblr-13004	1071	1	the	the	DET
cblr-13004	1071	2	proceeds	proceed	NOUN
cblr-13004	1071	3	of	of	ADP
cblr-13004	1071	4	green	green	ADJ
cblr-13004	1071	5	bonds	bond	NOUN
cblr-13004	1071	6	can	can	AUX
cblr-13004	1071	7	be	be	AUX
cblr-13004	1071	8	managed	manage	VERB
cblr-13004	1071	9	per	per	ADP
cblr-13004	1071	10	bond	bond	NOUN
cblr-13004	1071	11	(	(	PUNCT
cblr-13004	1071	12	bond	bond	NOUN
cblr-13004	1071	13	-	-	PUNCT
cblr-13004	1071	14	by	by	ADP
cblr-13004	1071	15	-	-	PUNCT
cblr-13004	1071	16	bond	bond	NOUN
cblr-13004	1071	17	approach	approach	NOUN
cblr-13004	1071	18	)	)	PUNCT
cblr-13004	1071	19	or	or	CCONJ
cblr-13004	1071	20	on	on	ADP
cblr-13004	1071	21	an	an	DET
cblr-13004	1071	22	aggregated	aggregated	ADJ
cblr-13004	1071	23	basis	basis	NOUN
cblr-13004	1071	24	for	for	ADP
cblr-13004	1071	25	multiple	multiple	ADJ
cblr-13004	1071	26	green	green	ADJ
cblr-13004	1071	27	bonds	bond	NOUN
cblr-13004	1071	28	(	(	PUNCT
cblr-13004	1071	29	portfolio	portfolio	NOUN
cblr-13004	1071	30	approach	approach	NOUN
cblr-13004	1071	31	)	)	PUNCT
cblr-13004	1071	32	.	.	PUNCT
cblr-13004	1072	1	the	the	DET
cblr-13004	1072	2	gbp	gbp	NOUN
cblr-13004	1072	3	encourage	encourage	VERB
cblr-13004	1072	4	a	a	DET
cblr-13004	1072	5	high	high	ADJ
cblr-13004	1072	6	level	level	NOUN
cblr-13004	1072	7	of	of	ADP
cblr-13004	1072	8	transparency	transparency	NOUN
cblr-13004	1072	9	.	.	PUNCT
cblr-13004	1073	1	an	an	DET
cblr-13004	1073	2	issuer	issuer	NOUN
cblr-13004	1073	3	’s	’s	PART
cblr-13004	1073	4	management	management	NOUN
cblr-13004	1073	5	of	of	ADP
cblr-13004	1073	6	proceeds	proceed	NOUN
cblr-13004	1073	7	should	should	AUX
cblr-13004	1073	8	be	be	AUX
cblr-13004	1073	9	supplemented	supplement	VERB
cblr-13004	1073	10	by	by	ADP
cblr-13004	1073	11	the	the	DET
cblr-13004	1073	12	use	use	NOUN
cblr-13004	1073	13	of	of	ADP
cblr-13004	1073	14	an	an	DET
cblr-13004	1073	15	external	external	ADJ
cblr-13004	1073	16	auditor	auditor	NOUN
cblr-13004	1073	17	,	,	PUNCT
cblr-13004	1073	18	or	or	CCONJ
cblr-13004	1073	19	other	other	ADJ
cblr-13004	1073	20	third	third	ADJ
cblr-13004	1073	21	party	party	NOUN
cblr-13004	1073	22	,	,	PUNCT
cblr-13004	1073	23	to	to	PART
cblr-13004	1073	24	verify	verify	VERB
cblr-13004	1073	25	the	the	DET
cblr-13004	1073	26	internal	internal	ADJ
cblr-13004	1073	27	tracking	tracking	NOUN
cblr-13004	1073	28	method	method	NOUN
cblr-13004	1073	29	and	and	CCONJ
cblr-13004	1073	30	the	the	DET
cblr-13004	1073	31	allocation	allocation	NOUN
cblr-13004	1073	32	of	of	ADP
cblr-13004	1073	33	funds	fund	NOUN
cblr-13004	1073	34	from	from	ADP
cblr-13004	1073	35	the	the	DET
cblr-13004	1073	36	green	green	ADJ
cblr-13004	1073	37	bond	bond	NOUN
cblr-13004	1073	38	proceeds	proceed	NOUN
cblr-13004	1073	39	(	(	PUNCT
cblr-13004	1073	40	see	see	VERB
cblr-13004	1073	41	key	key	ADJ
cblr-13004	1073	42	recommendations	recommendation	NOUN
cblr-13004	1073	43	section	section	NOUN
cblr-13004	1073	44	below	below	ADP
cblr-13004	1073	45	)	)	PUNCT
cblr-13004	1073	46	.	.	PUNCT
cblr-13004	1074	1	4	4	X
cblr-13004	1074	2	.	.	X
cblr-13004	1074	3	reporting	report	VERB
cblr-13004	1074	4	issuers	issuer	NOUN
cblr-13004	1074	5	should	should	AUX
cblr-13004	1074	6	make	make	VERB
cblr-13004	1074	7	,	,	PUNCT
cblr-13004	1074	8	and	and	CCONJ
cblr-13004	1074	9	keep	keep	VERB
cblr-13004	1074	10	,	,	PUNCT
cblr-13004	1074	11	readily	readily	ADV
cblr-13004	1074	12	available	available	ADJ
cblr-13004	1074	13	up	up	ADP
cblr-13004	1074	14	to	to	ADP
cblr-13004	1074	15	date	date	NOUN
cblr-13004	1074	16	information	information	NOUN
cblr-13004	1074	17	on	on	ADP
cblr-13004	1074	18	the	the	DET
cblr-13004	1074	19	use	use	NOUN
cblr-13004	1074	20	of	of	ADP
cblr-13004	1074	21	proceeds	proceed	NOUN
cblr-13004	1074	22	to	to	PART
cblr-13004	1074	23	be	be	AUX
cblr-13004	1074	24	renewed	renew	VERB
cblr-13004	1074	25	annually	annually	ADV
cblr-13004	1074	26	until	until	ADP
cblr-13004	1074	27	full	full	ADJ
cblr-13004	1074	28	allocation	allocation	NOUN
cblr-13004	1074	29	,	,	PUNCT
cblr-13004	1074	30	and	and	CCONJ
cblr-13004	1074	31	on	on	ADP
cblr-13004	1074	32	a	a	DET
cblr-13004	1074	33	timely	timely	ADJ
cblr-13004	1074	34	basis	basis	NOUN
cblr-13004	1074	35	in	in	ADP
cblr-13004	1074	36	case	case	NOUN
cblr-13004	1074	37	of	of	ADP
cblr-13004	1074	38	material	material	ADJ
cblr-13004	1074	39	developments	development	NOUN
cblr-13004	1074	40	.	.	PUNCT
cblr-13004	1075	1	the	the	DET
cblr-13004	1075	2	annual	annual	ADJ
cblr-13004	1075	3	report	report	NOUN
cblr-13004	1075	4	should	should	AUX
cblr-13004	1075	5	include	include	VERB
cblr-13004	1075	6	a	a	DET
cblr-13004	1075	7	list	list	NOUN
cblr-13004	1075	8	of	of	ADP
cblr-13004	1075	9	the	the	DET
cblr-13004	1075	10	projects	project	NOUN
cblr-13004	1075	11	to	to	PART
cblr-13004	1075	12	which	which	PRON
cblr-13004	1075	13	green	green	ADJ
cblr-13004	1075	14	bond	bond	NOUN
cblr-13004	1075	15	proceeds	proceed	NOUN
cblr-13004	1075	16	have	have	AUX
cblr-13004	1075	17	been	be	AUX
cblr-13004	1075	18	allocated	allocate	VERB
cblr-13004	1075	19	,	,	PUNCT
cblr-13004	1075	20	as	as	ADV
cblr-13004	1075	21	well	well	ADV
cblr-13004	1075	22	as	as	ADP
cblr-13004	1075	23	a	a	DET
cblr-13004	1075	24	brief	brief	ADJ
cblr-13004	1075	25	description	description	NOUN
cblr-13004	1075	26	of	of	ADP
cblr-13004	1075	27	the	the	DET
cblr-13004	1075	28	projects	project	NOUN
cblr-13004	1075	29	,	,	PUNCT
cblr-13004	1075	30	the	the	DET
cblr-13004	1075	31	amounts	amount	NOUN
cblr-13004	1075	32	304	304	NUM
cblr-13004	1075	33	columbia	columbia	PROPN
cblr-13004	1075	34	business	business	NOUN
cblr-13004	1075	35	law	law	PROPN
cblr-13004	1075	36	review	review	NOUN
cblr-13004	1075	37	[	[	X
cblr-13004	1075	38	vol	vol	NOUN
cblr-13004	1075	39	.	.	NOUN
cblr-13004	1075	40	2024	2024	NUM
cblr-13004	1075	41	allocated	allocate	VERB
cblr-13004	1075	42	,	,	PUNCT
cblr-13004	1075	43	and	and	CCONJ
cblr-13004	1075	44	their	their	PRON
cblr-13004	1075	45	expected	expect	VERB
cblr-13004	1075	46	impact	impact	NOUN
cblr-13004	1075	47	.	.	PUNCT
cblr-13004	1076	1	where	where	SCONJ
cblr-13004	1076	2	confidentiality	confidentiality	NOUN
cblr-13004	1076	3	agreements	agreement	NOUN
cblr-13004	1076	4	,	,	PUNCT
cblr-13004	1076	5	competitive	competitive	ADJ
cblr-13004	1076	6	considerations	consideration	NOUN
cblr-13004	1076	7	,	,	PUNCT
cblr-13004	1076	8	or	or	CCONJ
cblr-13004	1076	9	a	a	DET
cblr-13004	1076	10	large	large	ADJ
cblr-13004	1076	11	number	number	NOUN
cblr-13004	1076	12	of	of	ADP
cblr-13004	1076	13	underlying	underlie	VERB
cblr-13004	1076	14	projects	project	NOUN
cblr-13004	1076	15	limit	limit	VERB
cblr-13004	1076	16	the	the	DET
cblr-13004	1076	17	amount	amount	NOUN
cblr-13004	1076	18	of	of	ADP
cblr-13004	1076	19	detail	detail	NOUN
cblr-13004	1076	20	that	that	PRON
cblr-13004	1076	21	can	can	AUX
cblr-13004	1076	22	be	be	AUX
cblr-13004	1076	23	made	make	VERB
cblr-13004	1076	24	available	available	ADJ
cblr-13004	1076	25	,	,	PUNCT
cblr-13004	1076	26	the	the	DET
cblr-13004	1076	27	gbp	gbp	NOUN
cblr-13004	1076	28	recommend	recommend	VERB
cblr-13004	1076	29	that	that	SCONJ
cblr-13004	1076	30	information	information	NOUN
cblr-13004	1076	31	is	be	AUX
cblr-13004	1076	32	presented	present	VERB
cblr-13004	1076	33	in	in	ADP
cblr-13004	1076	34	generic	generic	ADJ
cblr-13004	1076	35	terms	term	NOUN
cblr-13004	1076	36	or	or	CCONJ
cblr-13004	1076	37	on	on	ADP
cblr-13004	1076	38	an	an	DET
cblr-13004	1076	39	aggregated	aggregated	ADJ
cblr-13004	1076	40	portfolio	portfolio	NOUN
cblr-13004	1076	41	basis	basis	NOUN
cblr-13004	1076	42	(	(	PUNCT
cblr-13004	1076	43	e.g.	e.g.	ADV
cblr-13004	1076	44	percentage	percentage	NOUN
cblr-13004	1076	45	allocated	allocate	VERB
cblr-13004	1076	46	to	to	ADP
cblr-13004	1076	47	certain	certain	ADJ
cblr-13004	1076	48	project	project	NOUN
cblr-13004	1076	49	categories	category	NOUN
cblr-13004	1076	50	)	)	PUNCT
cblr-13004	1076	51	.	.	PUNCT
cblr-13004	1077	1	transparency	transparency	NOUN
cblr-13004	1077	2	is	be	AUX
cblr-13004	1077	3	of	of	ADP
cblr-13004	1077	4	particular	particular	ADJ
cblr-13004	1077	5	value	value	NOUN
cblr-13004	1077	6	in	in	ADP
cblr-13004	1077	7	communicating	communicate	VERB
cblr-13004	1077	8	the	the	DET
cblr-13004	1077	9	expected	expect	VERB
cblr-13004	1077	10	and/or	and/or	CCONJ
cblr-13004	1077	11	achieved	achieve	VERB
cblr-13004	1077	12	impact	impact	NOUN
cblr-13004	1077	13	of	of	ADP
cblr-13004	1077	14	projects	project	NOUN
cblr-13004	1077	15	.	.	PUNCT
cblr-13004	1078	1	the	the	DET
cblr-13004	1078	2	annual	annual	ADJ
cblr-13004	1078	3	report	report	NOUN
cblr-13004	1078	4	should	should	AUX
cblr-13004	1078	5	be	be	AUX
cblr-13004	1078	6	examined	examine	VERB
cblr-13004	1078	7	by	by	ADP
cblr-13004	1078	8	a	a	DET
cblr-13004	1078	9	reputable	reputable	ADJ
cblr-13004	1078	10	third	third	ADJ
cblr-13004	1078	11	party	party	NOUN
cblr-13004	1078	12	,	,	PUNCT
cblr-13004	1078	13	which	which	PRON
cblr-13004	1078	14	should	should	AUX
cblr-13004	1078	15	give	give	VERB
cblr-13004	1078	16	assurance	assurance	NOUN
cblr-13004	1078	17	that	that	SCONJ
cblr-13004	1078	18	the	the	DET
cblr-13004	1078	19	issuer	issuer	NOUN
cblr-13004	1078	20	’s	’s	PART
cblr-13004	1078	21	assertions	assertion	NOUN
cblr-13004	1078	22	about	about	ADP
cblr-13004	1078	23	the	the	DET
cblr-13004	1078	24	allocation	allocation	NOUN
cblr-13004	1078	25	of	of	ADP
cblr-13004	1078	26	proceeds	proceed	NOUN
cblr-13004	1078	27	are	be	AUX
cblr-13004	1078	28	fairly	fairly	ADV
cblr-13004	1078	29	stated	state	VERB
cblr-13004	1078	30	in	in	ADP
cblr-13004	1078	31	all	all	DET
cblr-13004	1078	32	material	material	NOUN
cblr-13004	1078	33	respects	respect	NOUN
cblr-13004	1078	34	.	.	PUNCT
cblr-13004	1079	1	the	the	DET
cblr-13004	1079	2	third	third	ADJ
cblr-13004	1079	3	party	party	NOUN
cblr-13004	1079	4	should	should	AUX
cblr-13004	1079	5	be	be	AUX
cblr-13004	1079	6	guided	guide	VERB
cblr-13004	1079	7	by	by	ADP
cblr-13004	1079	8	the	the	DET
cblr-13004	1079	9	american	american	PROPN
cblr-13004	1079	10	institute	institute	PROPN
cblr-13004	1079	11	of	of	ADP
cblr-13004	1079	12	certified	certify	VERB
cblr-13004	1079	13	public	public	ADJ
cblr-13004	1079	14	accountants	accountant	NOUN
cblr-13004	1079	15	’	’	PART
cblr-13004	1079	16	standards	standard	NOUN
cblr-13004	1079	17	for	for	ADP
cblr-13004	1079	18	attestation	attestation	NOUN
cblr-13004	1079	19	or	or	CCONJ
cblr-13004	1079	20	by	by	ADP
cblr-13004	1079	21	analogous	analogous	ADJ
cblr-13004	1079	22	nonus	nonus	ADJ
cblr-13004	1079	23	accounting	accounting	NOUN
cblr-13004	1079	24	standards	standard	NOUN
cblr-13004	1079	25	.	.	PUNCT
cblr-13004	1080	1	the	the	DET
cblr-13004	1080	2	third	third	ADJ
cblr-13004	1080	3	party	party	NOUN
cblr-13004	1080	4	’s	’s	PART
cblr-13004	1080	5	assurance	assurance	NOUN
cblr-13004	1080	6	should	should	AUX
cblr-13004	1080	7	be	be	AUX
cblr-13004	1080	8	included	include	VERB
cblr-13004	1080	9	in	in	ADP
cblr-13004	1080	10	the	the	DET
cblr-13004	1080	11	annual	annual	ADJ
cblr-13004	1080	12	report	report	NOUN
cblr-13004	1080	13	on	on	ADP
cblr-13004	1080	14	use	use	NOUN
cblr-13004	1080	15	of	of	ADP
cblr-13004	1080	16	proceeds	proceed	NOUN
cblr-13004	1080	17	.	.	PUNCT
cblr-13004	1081	1	the	the	DET
cblr-13004	1081	2	gbp	gbp	NOUN
cblr-13004	1081	3	recommend	recommend	VERB
cblr-13004	1081	4	the	the	DET
cblr-13004	1081	5	use	use	NOUN
cblr-13004	1081	6	of	of	ADP
cblr-13004	1081	7	qualitative	qualitative	ADJ
cblr-13004	1081	8	performance	performance	NOUN
cblr-13004	1081	9	indicators	indicator	NOUN
cblr-13004	1081	10	and	and	CCONJ
cblr-13004	1081	11	,	,	PUNCT
cblr-13004	1081	12	where	where	SCONJ
cblr-13004	1081	13	feasible	feasible	ADJ
cblr-13004	1081	14	,	,	PUNCT
cblr-13004	1081	15	quantitative	quantitative	ADJ
cblr-13004	1081	16	performance	performance	NOUN
cblr-13004	1081	17	measures	measure	NOUN
cblr-13004	1081	18	and	and	CCONJ
cblr-13004	1081	19	disclosure	disclosure	NOUN
cblr-13004	1081	20	of	of	ADP
cblr-13004	1081	21	the	the	DET
cblr-13004	1081	22	key	key	ADJ
cblr-13004	1081	23	underlying	underlying	ADJ
cblr-13004	1081	24	methodology	methodology	NOUN
cblr-13004	1081	25	and/or	and/or	CCONJ
cblr-13004	1081	26	assumptions	assumption	NOUN
cblr-13004	1081	27	used	use	VERB
cblr-13004	1081	28	in	in	ADP
cblr-13004	1081	29	the	the	DET
cblr-13004	1081	30	quantitative	quantitative	ADJ
cblr-13004	1081	31	determination	determination	NOUN
cblr-13004	1081	32	.	.	PUNCT
cblr-13004	1082	1	issuers	issuer	NOUN
cblr-13004	1082	2	should	should	AUX
cblr-13004	1082	3	refer	refer	VERB
cblr-13004	1082	4	to	to	ADP
cblr-13004	1082	5	and	and	CCONJ
cblr-13004	1082	6	adopt	adopt	VERB
cblr-13004	1082	7	,	,	PUNCT
cblr-13004	1082	8	where	where	SCONJ
cblr-13004	1082	9	possible	possible	ADJ
cblr-13004	1082	10	,	,	PUNCT
cblr-13004	1082	11	the	the	DET
cblr-13004	1082	12	guidance	guidance	NOUN
cblr-13004	1082	13	and	and	CCONJ
cblr-13004	1082	14	impact	impact	NOUN
cblr-13004	1082	15	reporting	reporting	NOUN
cblr-13004	1082	16	templates	template	NOUN
cblr-13004	1082	17	provided	provide	VERB
cblr-13004	1082	18	in	in	ADP
cblr-13004	1082	19	the	the	DET
cblr-13004	1082	20	harmonised	harmonise	VERB
cblr-13004	1082	21	framework	framework	NOUN
cblr-13004	1082	22	for	for	ADP
cblr-13004	1082	23	impact	impact	NOUN
cblr-13004	1082	24	reporting	reporting	NOUN
cblr-13004	1082	25	.	.	PUNCT
cblr-13004	1083	1	the	the	DET
cblr-13004	1083	2	use	use	NOUN
cblr-13004	1083	3	of	of	ADP
cblr-13004	1083	4	a	a	DET
cblr-13004	1083	5	summary	summary	NOUN
cblr-13004	1083	6	,	,	PUNCT
cblr-13004	1083	7	which	which	PRON
cblr-13004	1083	8	reflects	reflect	VERB
cblr-13004	1083	9	the	the	DET
cblr-13004	1083	10	main	main	ADJ
cblr-13004	1083	11	characteristics	characteristic	NOUN
cblr-13004	1083	12	of	of	ADP
cblr-13004	1083	13	a	a	DET
cblr-13004	1083	14	green	green	ADJ
cblr-13004	1083	15	bond	bond	NOUN
cblr-13004	1083	16	or	or	CCONJ
cblr-13004	1083	17	a	a	DET
cblr-13004	1083	18	green	green	ADJ
cblr-13004	1083	19	bond	bond	NOUN
cblr-13004	1083	20	programme	programme	NOUN
cblr-13004	1083	21	,	,	PUNCT
cblr-13004	1083	22	and	and	CCONJ
cblr-13004	1083	23	illustrates	illustrate	VERB
cblr-13004	1083	24	its	its	PRON
cblr-13004	1083	25	key	key	ADJ
cblr-13004	1083	26	features	feature	NOUN
cblr-13004	1083	27	in	in	ADP
cblr-13004	1083	28	alignment	alignment	NOUN
cblr-13004	1083	29	with	with	ADP
cblr-13004	1083	30	the	the	DET
cblr-13004	1083	31	four	four	NUM
cblr-13004	1083	32	core	core	NOUN
cblr-13004	1083	33	components	component	NOUN
cblr-13004	1083	34	of	of	ADP
cblr-13004	1083	35	the	the	DET
cblr-13004	1083	36	gbp	gbp	NOUN
cblr-13004	1083	37	,	,	PUNCT
cblr-13004	1083	38	may	may	AUX
cblr-13004	1083	39	help	help	VERB
cblr-13004	1083	40	inform	inform	VERB
cblr-13004	1083	41	market	market	NOUN
cblr-13004	1083	42	participants	participant	NOUN
cblr-13004	1083	43	.	.	PUNCT
cblr-13004	1084	1	to	to	ADP
cblr-13004	1084	2	that	that	DET
cblr-13004	1084	3	end	end	NOUN
cblr-13004	1084	4	,	,	PUNCT
cblr-13004	1084	5	a	a	DET
cblr-13004	1084	6	template	template	NOUN
cblr-13004	1084	7	can	can	AUX
cblr-13004	1084	8	be	be	AUX
cblr-13004	1084	9	found	find	VERB
cblr-13004	1084	10	in	in	ADP
cblr-13004	1084	11	the	the	DET
cblr-13004	1084	12	sustainable	sustainable	ADJ
cblr-13004	1084	13	finance	finance	NOUN
cblr-13004	1084	14	section	section	NOUN
cblr-13004	1084	15	of	of	ADP
cblr-13004	1084	16	icma	icma	PROPN
cblr-13004	1084	17	’s	’s	PART
cblr-13004	1084	18	website	website	NOUN
cblr-13004	1084	19	which	which	PRON
cblr-13004	1084	20	once	once	ADV
cblr-13004	1084	21	completed	complete	VERB
cblr-13004	1084	22	can	can	AUX
cblr-13004	1084	23	be	be	AUX
cblr-13004	1084	24	made	make	VERB
cblr-13004	1084	25	available	available	ADJ
cblr-13004	1084	26	online	online	ADV
cblr-13004	1084	27	for	for	ADP
cblr-13004	1084	28	market	market	NOUN
cblr-13004	1084	29	information	information	NOUN
cblr-13004	1084	30	(	(	PUNCT
cblr-13004	1084	31	see	see	VERB
cblr-13004	1084	32	resource	resource	NOUN
cblr-13004	1084	33	centre	centre	NOUN
cblr-13004	1084	34	section	section	NOUN
cblr-13004	1084	35	below	below	ADP
cblr-13004	1084	36	)	)	PUNCT
cblr-13004	1084	37	.	.	PUNCT
cblr-13004	1084	38	”	"	PUNCT
cblr-13004	1085	1	this	this	DET
cblr-13004	1085	2	recommendation	recommendation	NOUN
cblr-13004	1085	3	is	be	AUX
cblr-13004	1085	4	shown	show	VERB
cblr-13004	1085	5	as	as	ADP
cblr-13004	1085	6	a	a	DET
cblr-13004	1085	7	redline	redline	NOUN
cblr-13004	1085	8	of	of	ADP
cblr-13004	1085	9	icma	icma	PROPN
cblr-13004	1085	10	’s	’s	PART
cblr-13004	1085	11	‘	'	PUNCT
cblr-13004	1085	12	key	key	ADJ
cblr-13004	1085	13	recommendations	recommendation	NOUN
cblr-13004	1085	14	:	:	PUNCT
cblr-13004	1085	15	external	external	ADJ
cblr-13004	1085	16	reviews	review	NOUN
cblr-13004	1085	17	,	,	PUNCT
cblr-13004	1085	18	”	"	PUNCT
cblr-13004	1085	19	on	on	ADP
cblr-13004	1085	20	p.7	p.7	ADP
cblr-13004	1085	21	of	of	ADP
cblr-13004	1085	22	the	the	DET
cblr-13004	1085	23	2021	2021	NUM
cblr-13004	1085	24	green	green	ADJ
cblr-13004	1085	25	bond	bond	NOUN
cblr-13004	1085	26	principles	principle	NOUN
cblr-13004	1085	27	:	:	PUNCT
cblr-13004	1085	28	no	no	INTJ
cblr-13004	1085	29	.	.	NOUN
cblr-13004	1085	30	1	1	NUM
cblr-13004	1085	31	]	]	X
cblr-13004	1085	32	green	green	ADJ
cblr-13004	1085	33	bond	bond	NOUN
cblr-13004	1085	34	reporting	report	VERB
cblr-13004	1085	35	305	305	NUM
cblr-13004	1085	36	external	external	ADJ
cblr-13004	1085	37	reviews	review	NOUN
cblr-13004	1085	38	it	it	PRON
cblr-13004	1085	39	is	be	AUX
cblr-13004	1085	40	recommended	recommend	VERB
cblr-13004	1085	41	that	that	SCONJ
cblr-13004	1085	42	issuers	issuer	NOUN
cblr-13004	1085	43	appoint	appoint	NOUN
cblr-13004	1085	44	(	(	PUNCT
cblr-13004	1085	45	an	an	PRON
cblr-13004	1085	46	)	)	PUNCT
cblr-13004	1085	47	external	external	ADJ
cblr-13004	1085	48	review	review	NOUN
cblr-13004	1085	49	provider(s	provider(s	NOUN
cblr-13004	1085	50	)	)	PUNCT
cblr-13004	1085	51	to	to	PART
cblr-13004	1085	52	assess	assess	VERB
cblr-13004	1085	53	through	through	ADP
cblr-13004	1085	54	a	a	DET
cblr-13004	1085	55	pre	pre	ADJ
cblr-13004	1085	56	-	-	ADJ
cblr-13004	1085	57	issuance	issuance	ADJ
cblr-13004	1085	58	external	external	ADJ
cblr-13004	1085	59	review	review	NOUN
cblr-13004	1085	60	the	the	DET
cblr-13004	1085	61	alignment	alignment	NOUN
cblr-13004	1085	62	of	of	ADP
cblr-13004	1085	63	their	their	PRON
cblr-13004	1085	64	green	green	ADJ
cblr-13004	1085	65	bond	bond	NOUN
cblr-13004	1085	66	or	or	CCONJ
cblr-13004	1085	67	green	green	ADJ
cblr-13004	1085	68	bond	bond	NOUN
cblr-13004	1085	69	programme	programme	NOUN
cblr-13004	1085	70	and/	and/	NOUN
cblr-13004	1085	71	or	or	CCONJ
cblr-13004	1085	72	framework	framework	NOUN
cblr-13004	1085	73	with	with	ADP
cblr-13004	1085	74	the	the	DET
cblr-13004	1085	75	four	four	NUM
cblr-13004	1085	76	core	core	NOUN
cblr-13004	1085	77	components	component	NOUN
cblr-13004	1085	78	of	of	ADP
cblr-13004	1085	79	the	the	DET
cblr-13004	1085	80	gbp	gbp	NOUN
cblr-13004	1085	81	(	(	PUNCT
cblr-13004	1085	82	i.e.	i.e.	X
cblr-13004	1085	83	use	use	NOUN
cblr-13004	1085	84	of	of	ADP
cblr-13004	1085	85	proceeds	proceed	NOUN
cblr-13004	1085	86	,	,	PUNCT
cblr-13004	1085	87	process	process	NOUN
cblr-13004	1085	88	for	for	ADP
cblr-13004	1085	89	project	project	NOUN
cblr-13004	1085	90	evaluation	evaluation	NOUN
cblr-13004	1085	91	and	and	CCONJ
cblr-13004	1085	92	selection	selection	NOUN
cblr-13004	1085	93	,	,	PUNCT
cblr-13004	1085	94	management	management	NOUN
cblr-13004	1085	95	of	of	ADP
cblr-13004	1085	96	proceeds	proceed	NOUN
cblr-13004	1085	97	and	and	CCONJ
cblr-13004	1085	98	reporting	reporting	NOUN
cblr-13004	1085	99	)	)	PUNCT
cblr-13004	1085	100	as	as	SCONJ
cblr-13004	1085	101	defined	define	VERB
cblr-13004	1085	102	above	above	ADV
cblr-13004	1085	103	.	.	PUNCT
cblr-13004	1086	1	post	post	NOUN
cblr-13004	1086	2	issuance	issuance	NOUN
cblr-13004	1086	3	,	,	PUNCT
cblr-13004	1086	4	an	an	DET
cblr-13004	1086	5	issuer	issuer	NOUN
cblr-13004	1086	6	’s	’s	PART
cblr-13004	1086	7	management	management	NOUN
cblr-13004	1086	8	of	of	ADP
cblr-13004	1086	9	proceeds	proceed	NOUN
cblr-13004	1086	10	should	should	AUX
cblr-13004	1086	11	be	be	AUX
cblr-13004	1086	12	supplemented	supplement	VERB
cblr-13004	1086	13	by	by	ADP
cblr-13004	1086	14	the	the	DET
cblr-13004	1086	15	use	use	NOUN
cblr-13004	1086	16	of	of	ADP
cblr-13004	1086	17	an	an	DET
cblr-13004	1086	18	external	external	ADJ
cblr-13004	1086	19	auditor	auditor	NOUN
cblr-13004	1086	20	,	,	PUNCT
cblr-13004	1086	21	or	or	CCONJ
cblr-13004	1086	22	other	other	ADJ
cblr-13004	1086	23	third	third	ADJ
cblr-13004	1086	24	party	party	NOUN
cblr-13004	1086	25	,	,	PUNCT
cblr-13004	1086	26	to	to	PART
cblr-13004	1086	27	verify	verify	VERB
cblr-13004	1086	28	the	the	DET
cblr-13004	1086	29	internal	internal	ADJ
cblr-13004	1086	30	tracking	tracking	NOUN
cblr-13004	1086	31	and	and	CCONJ
cblr-13004	1086	32	the	the	DET
cblr-13004	1086	33	allocation	allocation	NOUN
cblr-13004	1086	34	of	of	ADP
cblr-13004	1086	35	funds	fund	NOUN
cblr-13004	1086	36	from	from	ADP
cblr-13004	1086	37	the	the	DET
cblr-13004	1086	38	green	green	ADJ
cblr-13004	1086	39	bond	bond	NOUN
cblr-13004	1086	40	proceeds	proceed	NOUN
cblr-13004	1086	41	to	to	ADP
cblr-13004	1086	42	eligible	eligible	ADJ
cblr-13004	1086	43	green	green	ADJ
cblr-13004	1086	44	projects	project	NOUN
cblr-13004	1086	45	.	.	PUNCT
cblr-13004	1087	1	[	[	X
cblr-13004	1087	2	[	[	X
cblr-13004	1087	3	or	or	CCONJ
cblr-13004	1087	4	delete	delete	VERB
cblr-13004	1087	5	this	this	DET
cblr-13004	1087	6	paragraph	paragraph	NOUN
cblr-13004	1087	7	entirely	entirely	ADV
cblr-13004	1087	8	,	,	PUNCT
cblr-13004	1087	9	as	as	SCONJ
cblr-13004	1087	10	use	use	NOUN
cblr-13004	1087	11	of	of	ADP
cblr-13004	1087	12	an	an	DET
cblr-13004	1087	13	auditor	auditor	NOUN
cblr-13004	1087	14	for	for	ADP
cblr-13004	1087	15	proceeds	proceed	NOUN
cblr-13004	1087	16	tracking	tracking	NOUN
cblr-13004	1087	17	is	be	AUX
cblr-13004	1087	18	no	no	ADV
cblr-13004	1087	19	longer	long	ADV
cblr-13004	1087	20	a	a	DET
cblr-13004	1087	21	“	"	PUNCT
cblr-13004	1087	22	recommendation	recommendation	NOUN
cblr-13004	1087	23	”	"	PUNCT
cblr-13004	1087	24	]	]	X
cblr-13004	1087	25	]	]	PUNCT
cblr-13004	1087	26	there	there	PRON
cblr-13004	1087	27	are	be	VERB
cblr-13004	1087	28	a	a	DET
cblr-13004	1087	29	variety	variety	NOUN
cblr-13004	1087	30	of	of	ADP
cblr-13004	1087	31	ways	way	NOUN
cblr-13004	1087	32	for	for	SCONJ
cblr-13004	1087	33	issuers	issuer	NOUN
cblr-13004	1087	34	to	to	PART
cblr-13004	1087	35	obtain	obtain	VERB
cblr-13004	1087	36	outside	outside	ADJ
cblr-13004	1087	37	input	input	NOUN
cblr-13004	1087	38	to	to	ADP
cblr-13004	1087	39	their	their	PRON
cblr-13004	1087	40	green	green	ADJ
cblr-13004	1087	41	bond	bond	NOUN
cblr-13004	1087	42	process	process	NOUN
cblr-13004	1087	43	and	and	CCONJ
cblr-13004	1087	44	there	there	PRON
cblr-13004	1087	45	are	be	VERB
cblr-13004	1087	46	several	several	ADJ
cblr-13004	1087	47	types	type	NOUN
cblr-13004	1087	48	of	of	ADP
cblr-13004	1087	49	review	review	NOUN
cblr-13004	1087	50	that	that	PRON
cblr-13004	1087	51	can	can	AUX
cblr-13004	1087	52	be	be	AUX
cblr-13004	1087	53	provided	provide	VERB
cblr-13004	1087	54	to	to	ADP
cblr-13004	1087	55	the	the	DET
cblr-13004	1087	56	market	market	NOUN
cblr-13004	1087	57	.	.	PUNCT
cblr-13004	1088	1	issuers	issuer	NOUN
cblr-13004	1088	2	should	should	AUX
cblr-13004	1088	3	consult	consult	VERB
cblr-13004	1088	4	the	the	DET
cblr-13004	1088	5	guidelines	guideline	NOUN
cblr-13004	1088	6	for	for	ADP
cblr-13004	1088	7	external	external	ADJ
cblr-13004	1088	8	reviews	review	NOUN
cblr-13004	1088	9	for	for	ADP
cblr-13004	1088	10	recommendations	recommendation	NOUN
cblr-13004	1088	11	and	and	CCONJ
cblr-13004	1088	12	explanations	explanation	NOUN
cblr-13004	1088	13	on	on	ADP
cblr-13004	1088	14	the	the	DET
cblr-13004	1088	15	different	different	ADJ
cblr-13004	1088	16	types	type	NOUN
cblr-13004	1088	17	of	of	ADP
cblr-13004	1088	18	reviews	review	NOUN
cblr-13004	1088	19	.	.	PUNCT
cblr-13004	1089	1	post	post	ADJ
cblr-13004	1089	2	-	-	ADJ
cblr-13004	1089	3	issuance	issuance	ADJ
cblr-13004	1089	4	reviews	review	NOUN
cblr-13004	1089	5	of	of	ADP
cblr-13004	1089	6	use	use	NOUN
cblr-13004	1089	7	of	of	ADP
cblr-13004	1089	8	proceeds	proceed	NOUN
cblr-13004	1089	9	should	should	AUX
cblr-13004	1089	10	substantially	substantially	ADV
cblr-13004	1089	11	comply	comply	VERB
cblr-13004	1089	12	with	with	ADP
cblr-13004	1089	13	the	the	DET
cblr-13004	1089	14	american	american	PROPN
cblr-13004	1089	15	institute	institute	PROPN
cblr-13004	1089	16	of	of	ADP
cblr-13004	1089	17	certified	certify	VERB
cblr-13004	1089	18	public	public	ADJ
cblr-13004	1089	19	accountants	accountant	NOUN
cblr-13004	1089	20	’	'	PUNCT
cblr-13004	1089	21	attestation	attestation	NOUN
cblr-13004	1089	22	standards	standard	NOUN
cblr-13004	1089	23	for	for	ADP
cblr-13004	1089	24	examination	examination	NOUN
cblr-13004	1089	25	engagements	engagement	NOUN
cblr-13004	1089	26	or	or	CCONJ
cblr-13004	1089	27	analogous	analogous	ADJ
cblr-13004	1089	28	non	non	ADJ
cblr-13004	1089	29	-	-	ADJ
cblr-13004	1089	30	us	us	ADJ
cblr-13004	1089	31	accounting	accounting	NOUN
cblr-13004	1089	32	standards	standard	NOUN
cblr-13004	1089	33	.	.	PUNCT
cblr-13004	1090	1	these	these	DET
cblr-13004	1090	2	guidelines	guideline	NOUN
cblr-13004	1090	3	have	have	AUX
cblr-13004	1090	4	been	be	AUX
cblr-13004	1090	5	developed	develop	VERB
cblr-13004	1090	6	by	by	ADP
cblr-13004	1090	7	the	the	DET
cblr-13004	1090	8	gbp	gbp	NOUN
cblr-13004	1090	9	to	to	PART
cblr-13004	1090	10	promote	promote	VERB
cblr-13004	1090	11	best	good	ADJ
cblr-13004	1090	12	practice	practice	NOUN
cblr-13004	1090	13	.	.	PUNCT
cblr-13004	1091	1	they	they	PRON
cblr-13004	1091	2	are	be	AUX
cblr-13004	1091	3	a	a	DET
cblr-13004	1091	4	market	market	NOUN
cblr-13004	1091	5	-	-	PUNCT
cblr-13004	1091	6	based	base	VERB
cblr-13004	1091	7	initiative	initiative	NOUN
cblr-13004	1091	8	to	to	PART
cblr-13004	1091	9	provide	provide	VERB
cblr-13004	1091	10	information	information	NOUN
cblr-13004	1091	11	and	and	CCONJ
cblr-13004	1091	12	transparency	transparency	NOUN
cblr-13004	1091	13	on	on	ADP
cblr-13004	1091	14	the	the	DET
cblr-13004	1091	15	external	external	ADJ
cblr-13004	1091	16	review	review	NOUN
cblr-13004	1091	17	processes	process	NOUN
cblr-13004	1091	18	for	for	ADP
cblr-13004	1091	19	issuers	issuer	NOUN
cblr-13004	1091	20	,	,	PUNCT
cblr-13004	1091	21	underwriters	underwriter	NOUN
cblr-13004	1091	22	,	,	PUNCT
cblr-13004	1091	23	investors	investor	NOUN
cblr-13004	1091	24	,	,	PUNCT
cblr-13004	1091	25	other	other	ADJ
cblr-13004	1091	26	stakeholders	stakeholder	NOUN
cblr-13004	1091	27	and	and	CCONJ
cblr-13004	1091	28	external	external	ADJ
cblr-13004	1091	29	reviewers	reviewer	NOUN
cblr-13004	1091	30	themselves	themselves	PRON
cblr-13004	1091	31	.	.	PUNCT
cblr-13004	1092	1	the	the	DET
cblr-13004	1092	2	gbp	gbp	NOUN
cblr-13004	1092	3	encourage	encourage	VERB
cblr-13004	1092	4	external	external	ADJ
cblr-13004	1092	5	review	review	NOUN
cblr-13004	1092	6	providers	provider	NOUN
cblr-13004	1092	7	to	to	PART
cblr-13004	1092	8	disclose	disclose	VERB
cblr-13004	1092	9	their	their	PRON
cblr-13004	1092	10	credentials	credential	NOUN
cblr-13004	1092	11	and	and	CCONJ
cblr-13004	1092	12	relevant	relevant	ADJ
cblr-13004	1092	13	expertise	expertise	NOUN
cblr-13004	1092	14	and	and	CCONJ
cblr-13004	1092	15	communicate	communicate	VERB
cblr-13004	1092	16	clearly	clearly	ADV
cblr-13004	1092	17	the	the	DET
cblr-13004	1092	18	scope	scope	NOUN
cblr-13004	1092	19	of	of	ADP
cblr-13004	1092	20	the	the	DET
cblr-13004	1092	21	review(s	review(s	NOUN
cblr-13004	1092	22	)	)	PUNCT
cblr-13004	1092	23	conducted	conduct	VERB
cblr-13004	1092	24	.	.	PUNCT
cblr-13004	1093	1	issuers	issuer	NOUN
cblr-13004	1093	2	should	should	AUX
cblr-13004	1093	3	make	make	VERB
cblr-13004	1093	4	external	external	ADJ
cblr-13004	1093	5	reviews	review	NOUN
cblr-13004	1093	6	publicly	publicly	ADV
cblr-13004	1093	7	available	available	ADJ
cblr-13004	1093	8	on	on	ADP
cblr-13004	1093	9	their	their	PRON
cblr-13004	1093	10	website	website	NOUN
cblr-13004	1093	11	and/or	and/or	CCONJ
cblr-13004	1093	12	through	through	ADP
cblr-13004	1093	13	any	any	DET
cblr-13004	1093	14	other	other	ADJ
cblr-13004	1093	15	accessible	accessible	ADJ
cblr-13004	1093	16	communication	communication	NOUN
cblr-13004	1093	17	channel	channel	NOUN
cblr-13004	1093	18	as	as	ADP
cblr-13004	1093	19	appropriate	appropriate	ADJ
cblr-13004	1093	20	and	and	CCONJ
cblr-13004	1093	21	if	if	SCONJ
cblr-13004	1093	22	feasible	feasible	ADJ
cblr-13004	1093	23	,	,	PUNCT
cblr-13004	1093	24	as	as	ADV
cblr-13004	1093	25	well	well	ADV
cblr-13004	1093	26	as	as	ADP
cblr-13004	1093	27	use	use	VERB
cblr-13004	1093	28	the	the	DET
cblr-13004	1093	29	template	template	NOUN
cblr-13004	1093	30	for	for	ADP
cblr-13004	1093	31	external	external	ADJ
cblr-13004	1093	32	reviews	review	NOUN
cblr-13004	1093	33	available	available	ADJ
cblr-13004	1093	34	in	in	ADP
cblr-13004	1093	35	the	the	DET
cblr-13004	1093	36	sustainable	sustainable	ADJ
cblr-13004	1093	37	finance	finance	NOUN
cblr-13004	1093	38	section	section	NOUN
cblr-13004	1093	39	of	of	ADP
cblr-13004	1093	40	icma	icma	PROPN
cblr-13004	1093	41	’s	’s	PART
cblr-13004	1093	42	website	website	NOUN
cblr-13004	1093	43	.	.	PUNCT
cblr-13004	1094	1	306	306	NUM
cblr-13004	1094	2	columbia	columbia	PROPN
cblr-13004	1094	3	business	business	NOUN
cblr-13004	1094	4	law	law	PROPN
cblr-13004	1094	5	review	review	NOUN
cblr-13004	1094	6	[	[	X
cblr-13004	1094	7	vol	vol	NOUN
cblr-13004	1094	8	.	.	NOUN
cblr-13004	1095	1	2024	2024	NUM
cblr-13004	1095	2	option	option	NOUN
cblr-13004	1095	3	b	b	NOUN
cblr-13004	1095	4	:	:	PUNCT
cblr-13004	1095	5	post	post	ADJ
cblr-13004	1095	6	-	-	ADJ
cblr-13004	1095	7	issuance	issuance	ADJ
cblr-13004	1095	8	reporting	reporting	NOUN
cblr-13004	1095	9	(	(	PUNCT
cblr-13004	1095	10	project	project	NOUN
cblr-13004	1095	11	-	-	PUNCT
cblr-13004	1095	12	level	level	NOUN
cblr-13004	1095	13	attestation	attestation	NOUN
cblr-13004	1095	14	required	require	VERB
cblr-13004	1095	15	)	)	PUNCT
cblr-13004	1095	16	“	"	PUNCT
cblr-13004	1095	17	3	3	X
cblr-13004	1095	18	.	.	X
cblr-13004	1095	19	management	management	NOUN
cblr-13004	1095	20	of	of	ADP
cblr-13004	1095	21	proceeds	proceed	VERB
cblr-13004	1095	22	the	the	DET
cblr-13004	1095	23	net	net	ADJ
cblr-13004	1095	24	proceeds	proceed	NOUN
cblr-13004	1095	25	of	of	ADP
cblr-13004	1095	26	the	the	DET
cblr-13004	1095	27	green	green	ADJ
cblr-13004	1095	28	bond	bond	NOUN
cblr-13004	1095	29	,	,	PUNCT
cblr-13004	1095	30	or	or	CCONJ
cblr-13004	1095	31	an	an	DET
cblr-13004	1095	32	amount	amount	NOUN
cblr-13004	1095	33	equal	equal	ADJ
cblr-13004	1095	34	to	to	ADP
cblr-13004	1095	35	these	these	DET
cblr-13004	1095	36	net	net	ADJ
cblr-13004	1095	37	proceeds	proceed	NOUN
cblr-13004	1095	38	,	,	PUNCT
cblr-13004	1095	39	should	should	AUX
cblr-13004	1095	40	be	be	AUX
cblr-13004	1095	41	credited	credit	VERB
cblr-13004	1095	42	to	to	ADP
cblr-13004	1095	43	a	a	DET
cblr-13004	1095	44	sub	sub	NOUN
cblr-13004	1095	45	-	-	NOUN
cblr-13004	1095	46	account	account	ADJ
cblr-13004	1095	47	,	,	PUNCT
cblr-13004	1095	48	moved	move	VERB
cblr-13004	1095	49	to	to	ADP
cblr-13004	1095	50	a	a	DET
cblr-13004	1095	51	subportfolio	subportfolio	NOUN
cblr-13004	1095	52	or	or	CCONJ
cblr-13004	1095	53	otherwise	otherwise	ADV
cblr-13004	1095	54	tracked	track	VERB
cblr-13004	1095	55	by	by	ADP
cblr-13004	1095	56	the	the	DET
cblr-13004	1095	57	issuer	issuer	NOUN
cblr-13004	1095	58	in	in	ADP
cblr-13004	1095	59	an	an	DET
cblr-13004	1095	60	appropriate	appropriate	ADJ
cblr-13004	1095	61	manner	manner	NOUN
cblr-13004	1095	62	,	,	PUNCT
cblr-13004	1095	63	and	and	CCONJ
cblr-13004	1095	64	attested	attest	VERB
cblr-13004	1095	65	to	to	ADP
cblr-13004	1095	66	by	by	ADP
cblr-13004	1095	67	the	the	DET
cblr-13004	1095	68	issuer	issuer	NOUN
cblr-13004	1095	69	in	in	ADP
cblr-13004	1095	70	a	a	DET
cblr-13004	1095	71	formal	formal	ADJ
cblr-13004	1095	72	internal	internal	ADJ
cblr-13004	1095	73	process	process	NOUN
cblr-13004	1095	74	linked	link	VERB
cblr-13004	1095	75	to	to	ADP
cblr-13004	1095	76	the	the	DET
cblr-13004	1095	77	issuer	issuer	NOUN
cblr-13004	1095	78	’s	’s	PART
cblr-13004	1095	79	lending	lending	NOUN
cblr-13004	1095	80	and	and	CCONJ
cblr-13004	1095	81	investment	investment	NOUN
cblr-13004	1095	82	operations	operation	NOUN
cblr-13004	1095	83	for	for	ADP
cblr-13004	1095	84	eligible	eligible	ADJ
cblr-13004	1095	85	green	green	ADJ
cblr-13004	1095	86	projects	project	NOUN
cblr-13004	1095	87	.	.	PUNCT
cblr-13004	1096	1	so	so	ADV
cblr-13004	1096	2	long	long	ADV
cblr-13004	1096	3	as	as	SCONJ
cblr-13004	1096	4	the	the	DET
cblr-13004	1096	5	green	green	ADJ
cblr-13004	1096	6	bond	bond	NOUN
cblr-13004	1096	7	is	be	AUX
cblr-13004	1096	8	outstanding	outstanding	ADJ
cblr-13004	1096	9	,	,	PUNCT
cblr-13004	1096	10	the	the	DET
cblr-13004	1096	11	balance	balance	NOUN
cblr-13004	1096	12	of	of	ADP
cblr-13004	1096	13	the	the	DET
cblr-13004	1096	14	tracked	track	VERB
cblr-13004	1096	15	net	net	ADJ
cblr-13004	1096	16	proceeds	proceed	NOUN
cblr-13004	1096	17	should	should	AUX
cblr-13004	1096	18	be	be	AUX
cblr-13004	1096	19	periodically	periodically	ADV
cblr-13004	1096	20	adjusted	adjust	VERB
cblr-13004	1096	21	to	to	PART
cblr-13004	1096	22	match	match	VERB
cblr-13004	1096	23	allocations	allocation	NOUN
cblr-13004	1096	24	to	to	ADP
cblr-13004	1096	25	eligible	eligible	ADJ
cblr-13004	1096	26	green	green	ADJ
cblr-13004	1096	27	projects	project	NOUN
cblr-13004	1096	28	made	make	VERB
cblr-13004	1096	29	during	during	ADP
cblr-13004	1096	30	that	that	DET
cblr-13004	1096	31	period	period	NOUN
cblr-13004	1096	32	.	.	PUNCT
cblr-13004	1097	1	the	the	DET
cblr-13004	1097	2	issuer	issuer	NOUN
cblr-13004	1097	3	should	should	AUX
cblr-13004	1097	4	make	make	VERB
cblr-13004	1097	5	known	known	ADJ
cblr-13004	1097	6	to	to	ADP
cblr-13004	1097	7	investors	investor	NOUN
cblr-13004	1097	8	the	the	DET
cblr-13004	1097	9	intended	intend	VERB
cblr-13004	1097	10	types	type	NOUN
cblr-13004	1097	11	of	of	ADP
cblr-13004	1097	12	temporary	temporary	ADJ
cblr-13004	1097	13	placement	placement	NOUN
cblr-13004	1097	14	for	for	ADP
cblr-13004	1097	15	the	the	DET
cblr-13004	1097	16	balance	balance	NOUN
cblr-13004	1097	17	of	of	ADP
cblr-13004	1097	18	unallocated	unallocated	ADJ
cblr-13004	1097	19	net	net	ADJ
cblr-13004	1097	20	proceeds	proceed	NOUN
cblr-13004	1097	21	.	.	PUNCT
cblr-13004	1098	1	the	the	DET
cblr-13004	1098	2	proceeds	proceed	NOUN
cblr-13004	1098	3	of	of	ADP
cblr-13004	1098	4	green	green	ADJ
cblr-13004	1098	5	bonds	bond	NOUN
cblr-13004	1098	6	can	can	AUX
cblr-13004	1098	7	be	be	AUX
cblr-13004	1098	8	managed	manage	VERB
cblr-13004	1098	9	per	per	ADP
cblr-13004	1098	10	bond	bond	NOUN
cblr-13004	1098	11	(	(	PUNCT
cblr-13004	1098	12	bond	bond	NOUN
cblr-13004	1098	13	-	-	PUNCT
cblr-13004	1098	14	by	by	ADP
cblr-13004	1098	15	-	-	PUNCT
cblr-13004	1098	16	bond	bond	NOUN
cblr-13004	1098	17	approach	approach	NOUN
cblr-13004	1098	18	)	)	PUNCT
cblr-13004	1098	19	or	or	CCONJ
cblr-13004	1098	20	on	on	ADP
cblr-13004	1098	21	an	an	DET
cblr-13004	1098	22	aggregated	aggregated	ADJ
cblr-13004	1098	23	basis	basis	NOUN
cblr-13004	1098	24	for	for	ADP
cblr-13004	1098	25	multiple	multiple	ADJ
cblr-13004	1098	26	green	green	ADJ
cblr-13004	1098	27	bonds	bond	NOUN
cblr-13004	1098	28	(	(	PUNCT
cblr-13004	1098	29	portfolio	portfolio	NOUN
cblr-13004	1098	30	approach	approach	NOUN
cblr-13004	1098	31	)	)	PUNCT
cblr-13004	1098	32	.	.	PUNCT
cblr-13004	1099	1	the	the	DET
cblr-13004	1099	2	gbp	gbp	NOUN
cblr-13004	1099	3	encourage	encourage	VERB
cblr-13004	1099	4	a	a	DET
cblr-13004	1099	5	high	high	ADJ
cblr-13004	1099	6	level	level	NOUN
cblr-13004	1099	7	of	of	ADP
cblr-13004	1099	8	transparency	transparency	NOUN
cblr-13004	1099	9	.	.	PUNCT
cblr-13004	1100	1	an	an	DET
cblr-13004	1100	2	issuer	issuer	NOUN
cblr-13004	1100	3	’s	’s	PART
cblr-13004	1100	4	management	management	NOUN
cblr-13004	1100	5	of	of	ADP
cblr-13004	1100	6	proceeds	proceed	NOUN
cblr-13004	1100	7	should	should	AUX
cblr-13004	1100	8	be	be	AUX
cblr-13004	1100	9	supplemented	supplement	VERB
cblr-13004	1100	10	by	by	ADP
cblr-13004	1100	11	the	the	DET
cblr-13004	1100	12	use	use	NOUN
cblr-13004	1100	13	of	of	ADP
cblr-13004	1100	14	an	an	DET
cblr-13004	1100	15	external	external	ADJ
cblr-13004	1100	16	auditor	auditor	NOUN
cblr-13004	1100	17	,	,	PUNCT
cblr-13004	1100	18	or	or	CCONJ
cblr-13004	1100	19	other	other	ADJ
cblr-13004	1100	20	third	third	ADJ
cblr-13004	1100	21	party	party	NOUN
cblr-13004	1100	22	,	,	PUNCT
cblr-13004	1100	23	to	to	PART
cblr-13004	1100	24	verify	verify	VERB
cblr-13004	1100	25	the	the	DET
cblr-13004	1100	26	internal	internal	ADJ
cblr-13004	1100	27	tracking	tracking	NOUN
cblr-13004	1100	28	method	method	NOUN
cblr-13004	1100	29	and	and	CCONJ
cblr-13004	1100	30	the	the	DET
cblr-13004	1100	31	allocation	allocation	NOUN
cblr-13004	1100	32	of	of	ADP
cblr-13004	1100	33	funds	fund	NOUN
cblr-13004	1100	34	from	from	ADP
cblr-13004	1100	35	the	the	DET
cblr-13004	1100	36	green	green	ADJ
cblr-13004	1100	37	bond	bond	NOUN
cblr-13004	1100	38	proceeds	proceed	NOUN
cblr-13004	1100	39	(	(	PUNCT
cblr-13004	1100	40	see	see	VERB
cblr-13004	1100	41	key	key	ADJ
cblr-13004	1100	42	recommendations	recommendation	NOUN
cblr-13004	1100	43	section	section	NOUN
cblr-13004	1100	44	below	below	ADP
cblr-13004	1100	45	)	)	PUNCT
cblr-13004	1100	46	.	.	PUNCT
cblr-13004	1101	1	4	4	X
cblr-13004	1101	2	.	.	X
cblr-13004	1101	3	reporting	report	VERB
cblr-13004	1101	4	issuers	issuer	NOUN
cblr-13004	1101	5	should	should	AUX
cblr-13004	1101	6	make	make	VERB
cblr-13004	1101	7	,	,	PUNCT
cblr-13004	1101	8	and	and	CCONJ
cblr-13004	1101	9	keep	keep	VERB
cblr-13004	1101	10	,	,	PUNCT
cblr-13004	1101	11	readily	readily	ADV
cblr-13004	1101	12	available	available	ADJ
cblr-13004	1101	13	up	up	ADP
cblr-13004	1101	14	to	to	ADP
cblr-13004	1101	15	date	date	NOUN
cblr-13004	1101	16	information	information	NOUN
cblr-13004	1101	17	on	on	ADP
cblr-13004	1101	18	the	the	DET
cblr-13004	1101	19	use	use	NOUN
cblr-13004	1101	20	of	of	ADP
cblr-13004	1101	21	proceeds	proceed	NOUN
cblr-13004	1101	22	to	to	PART
cblr-13004	1101	23	be	be	AUX
cblr-13004	1101	24	renewed	renew	VERB
cblr-13004	1101	25	annually	annually	ADV
cblr-13004	1101	26	until	until	ADP
cblr-13004	1101	27	full	full	ADJ
cblr-13004	1101	28	allocation	allocation	NOUN
cblr-13004	1101	29	,	,	PUNCT
cblr-13004	1101	30	and	and	CCONJ
cblr-13004	1101	31	on	on	ADP
cblr-13004	1101	32	a	a	DET
cblr-13004	1101	33	timely	timely	ADJ
cblr-13004	1101	34	basis	basis	NOUN
cblr-13004	1101	35	in	in	ADP
cblr-13004	1101	36	case	case	NOUN
cblr-13004	1101	37	of	of	ADP
cblr-13004	1101	38	material	material	ADJ
cblr-13004	1101	39	developments	development	NOUN
cblr-13004	1101	40	.	.	PUNCT
cblr-13004	1102	1	the	the	DET
cblr-13004	1102	2	annual	annual	ADJ
cblr-13004	1102	3	report	report	NOUN
cblr-13004	1102	4	should	should	AUX
cblr-13004	1102	5	include	include	VERB
cblr-13004	1102	6	a	a	DET
cblr-13004	1102	7	list	list	NOUN
cblr-13004	1102	8	of	of	ADP
cblr-13004	1102	9	the	the	DET
cblr-13004	1102	10	projects	project	NOUN
cblr-13004	1102	11	to	to	PART
cblr-13004	1102	12	which	which	PRON
cblr-13004	1102	13	green	green	ADJ
cblr-13004	1102	14	bond	bond	NOUN
cblr-13004	1102	15	proceeds	proceed	NOUN
cblr-13004	1102	16	have	have	AUX
cblr-13004	1102	17	been	be	AUX
cblr-13004	1102	18	allocated	allocate	VERB
cblr-13004	1102	19	,	,	PUNCT
cblr-13004	1102	20	as	as	ADV
cblr-13004	1102	21	well	well	ADV
cblr-13004	1102	22	as	as	ADP
cblr-13004	1102	23	a	a	DET
cblr-13004	1102	24	brief	brief	ADJ
cblr-13004	1102	25	description	description	NOUN
cblr-13004	1102	26	of	of	ADP
cblr-13004	1102	27	the	the	DET
cblr-13004	1102	28	projects	project	NOUN
cblr-13004	1102	29	,	,	PUNCT
cblr-13004	1102	30	the	the	DET
cblr-13004	1102	31	amounts	amount	NOUN
cblr-13004	1102	32	allocated	allocate	VERB
cblr-13004	1102	33	,	,	PUNCT
cblr-13004	1102	34	and	and	CCONJ
cblr-13004	1102	35	their	their	PRON
cblr-13004	1102	36	expected	expect	VERB
cblr-13004	1102	37	impact	impact	NOUN
cblr-13004	1102	38	.	.	PUNCT
cblr-13004	1103	1	where	where	SCONJ
cblr-13004	1103	2	confidentiality	confidentiality	NOUN
cblr-13004	1103	3	agreements	agreement	NOUN
cblr-13004	1103	4	,	,	PUNCT
cblr-13004	1103	5	competitive	competitive	ADJ
cblr-13004	1103	6	considerations	consideration	NOUN
cblr-13004	1103	7	,	,	PUNCT
cblr-13004	1103	8	or	or	CCONJ
cblr-13004	1103	9	a	a	DET
cblr-13004	1103	10	large	large	ADJ
cblr-13004	1103	11	number	number	NOUN
cblr-13004	1103	12	of	of	ADP
cblr-13004	1103	13	underlying	underlie	VERB
cblr-13004	1103	14	projects	project	NOUN
cblr-13004	1103	15	limit	limit	VERB
cblr-13004	1103	16	the	the	DET
cblr-13004	1103	17	amount	amount	NOUN
cblr-13004	1103	18	of	of	ADP
cblr-13004	1103	19	detail	detail	NOUN
cblr-13004	1103	20	that	that	PRON
cblr-13004	1103	21	can	can	AUX
cblr-13004	1103	22	be	be	AUX
cblr-13004	1103	23	made	make	VERB
cblr-13004	1103	24	available	available	ADJ
cblr-13004	1103	25	,	,	PUNCT
cblr-13004	1103	26	the	the	DET
cblr-13004	1103	27	gbp	gbp	NOUN
cblr-13004	1103	28	recommend	recommend	VERB
cblr-13004	1103	29	that	that	SCONJ
cblr-13004	1103	30	information	information	NOUN
cblr-13004	1103	31	is	be	AUX
cblr-13004	1103	32	presented	present	VERB
cblr-13004	1103	33	in	in	ADP
cblr-13004	1103	34	generic	generic	ADJ
cblr-13004	1103	35	terms	term	NOUN
cblr-13004	1103	36	or	or	CCONJ
cblr-13004	1103	37	on	on	ADP
cblr-13004	1103	38	an	an	DET
cblr-13004	1103	39	aggregated	aggregated	ADJ
cblr-13004	1103	40	portfolio	portfolio	NOUN
cblr-13004	1103	41	basis	basis	NOUN
cblr-13004	1103	42	(	(	PUNCT
cblr-13004	1103	43	e.g.	e.g.	ADV
cblr-13004	1103	44	percentage	percentage	NOUN
cblr-13004	1103	45	allocated	allocate	VERB
cblr-13004	1103	46	to	to	ADP
cblr-13004	1103	47	certain	certain	ADJ
cblr-13004	1103	48	project	project	NOUN
cblr-13004	1103	49	categories	category	NOUN
cblr-13004	1103	50	)	)	PUNCT
cblr-13004	1103	51	.	.	PUNCT
cblr-13004	1104	1	transparency	transparency	NOUN
cblr-13004	1104	2	is	be	AUX
cblr-13004	1104	3	no	no	PRON
cblr-13004	1104	4	.	.	NOUN
cblr-13004	1104	5	1	1	NUM
cblr-13004	1104	6	]	]	X
cblr-13004	1104	7	green	green	ADJ
cblr-13004	1104	8	bond	bond	NOUN
cblr-13004	1104	9	reporting	report	VERB
cblr-13004	1104	10	307	307	NUM
cblr-13004	1104	11	of	of	ADP
cblr-13004	1104	12	particular	particular	ADJ
cblr-13004	1104	13	value	value	NOUN
cblr-13004	1104	14	in	in	ADP
cblr-13004	1104	15	communicating	communicate	VERB
cblr-13004	1104	16	the	the	DET
cblr-13004	1104	17	expected	expect	VERB
cblr-13004	1104	18	and/or	and/or	CCONJ
cblr-13004	1104	19	achieved	achieve	VERB
cblr-13004	1104	20	impact	impact	NOUN
cblr-13004	1104	21	of	of	ADP
cblr-13004	1104	22	projects	project	NOUN
cblr-13004	1104	23	.	.	PUNCT
cblr-13004	1105	1	the	the	DET
cblr-13004	1105	2	annual	annual	ADJ
cblr-13004	1105	3	report	report	NOUN
cblr-13004	1105	4	should	should	AUX
cblr-13004	1105	5	be	be	AUX
cblr-13004	1105	6	examined	examine	VERB
cblr-13004	1105	7	by	by	ADP
cblr-13004	1105	8	a	a	DET
cblr-13004	1105	9	reputable	reputable	ADJ
cblr-13004	1105	10	third	third	ADJ
cblr-13004	1105	11	party	party	NOUN
cblr-13004	1105	12	,	,	PUNCT
cblr-13004	1105	13	which	which	PRON
cblr-13004	1105	14	should	should	AUX
cblr-13004	1105	15	give	give	VERB
cblr-13004	1105	16	assurance	assurance	NOUN
cblr-13004	1105	17	that	that	SCONJ
cblr-13004	1105	18	the	the	DET
cblr-13004	1105	19	issuer	issuer	NOUN
cblr-13004	1105	20	’s	’s	PART
cblr-13004	1105	21	assertions	assertion	NOUN
cblr-13004	1105	22	about	about	ADP
cblr-13004	1105	23	the	the	DET
cblr-13004	1105	24	allocation	allocation	NOUN
cblr-13004	1105	25	of	of	ADP
cblr-13004	1105	26	proceeds	proceed	NOUN
cblr-13004	1105	27	are	be	AUX
cblr-13004	1105	28	fairly	fairly	ADV
cblr-13004	1105	29	stated	state	VERB
cblr-13004	1105	30	in	in	ADP
cblr-13004	1105	31	all	all	DET
cblr-13004	1105	32	material	material	NOUN
cblr-13004	1105	33	respects	respect	NOUN
cblr-13004	1105	34	.	.	PUNCT
cblr-13004	1106	1	the	the	DET
cblr-13004	1106	2	third	third	ADJ
cblr-13004	1106	3	party	party	NOUN
cblr-13004	1106	4	should	should	AUX
cblr-13004	1106	5	be	be	AUX
cblr-13004	1106	6	guided	guide	VERB
cblr-13004	1106	7	by	by	ADP
cblr-13004	1106	8	the	the	DET
cblr-13004	1106	9	american	american	PROPN
cblr-13004	1106	10	institute	institute	PROPN
cblr-13004	1106	11	of	of	ADP
cblr-13004	1106	12	certified	certify	VERB
cblr-13004	1106	13	public	public	ADJ
cblr-13004	1106	14	accountants	accountant	NOUN
cblr-13004	1106	15	’	’	PART
cblr-13004	1106	16	standards	standard	NOUN
cblr-13004	1106	17	for	for	ADP
cblr-13004	1106	18	attestation	attestation	NOUN
cblr-13004	1106	19	or	or	CCONJ
cblr-13004	1106	20	by	by	ADP
cblr-13004	1106	21	analogous	analogous	ADJ
cblr-13004	1106	22	nonus	nonus	ADJ
cblr-13004	1106	23	accounting	accounting	NOUN
cblr-13004	1106	24	standards	standard	NOUN
cblr-13004	1106	25	.	.	PUNCT
cblr-13004	1107	1	the	the	DET
cblr-13004	1107	2	third	third	ADJ
cblr-13004	1107	3	party	party	NOUN
cblr-13004	1107	4	’s	’s	PART
cblr-13004	1107	5	assurance	assurance	NOUN
cblr-13004	1107	6	should	should	AUX
cblr-13004	1107	7	be	be	AUX
cblr-13004	1107	8	included	include	VERB
cblr-13004	1107	9	in	in	ADP
cblr-13004	1107	10	the	the	DET
cblr-13004	1107	11	annual	annual	ADJ
cblr-13004	1107	12	report	report	NOUN
cblr-13004	1107	13	on	on	ADP
cblr-13004	1107	14	use	use	NOUN
cblr-13004	1107	15	of	of	ADP
cblr-13004	1107	16	proceeds	proceed	NOUN
cblr-13004	1107	17	.	.	PUNCT
cblr-13004	1108	1	where	where	SCONJ
cblr-13004	1108	2	the	the	DET
cblr-13004	1108	3	issuer	issuer	NOUN
cblr-13004	1108	4	reports	report	NOUN
cblr-13004	1108	5	on	on	ADP
cblr-13004	1108	6	allocation	allocation	NOUN
cblr-13004	1108	7	at	at	ADP
cblr-13004	1108	8	the	the	DET
cblr-13004	1108	9	project	project	NOUN
cblr-13004	1108	10	level	level	NOUN
cblr-13004	1108	11	,	,	PUNCT
cblr-13004	1108	12	the	the	DET
cblr-13004	1108	13	third	third	ADJ
cblr-13004	1108	14	party	party	NOUN
cblr-13004	1108	15	should	should	AUX
cblr-13004	1108	16	provide	provide	VERB
cblr-13004	1108	17	assurance	assurance	NOUN
cblr-13004	1108	18	that	that	SCONJ
cblr-13004	1108	19	the	the	DET
cblr-13004	1108	20	project	project	NOUN
cblr-13004	1108	21	-	-	PUNCT
cblr-13004	1108	22	level	level	NOUN
cblr-13004	1108	23	allocation	allocation	NOUN
cblr-13004	1108	24	is	be	AUX
cblr-13004	1108	25	fairly	fairly	ADV
cblr-13004	1108	26	reported	report	VERB
cblr-13004	1108	27	in	in	ADP
cblr-13004	1108	28	all	all	DET
cblr-13004	1108	29	material	material	NOUN
cblr-13004	1108	30	respects	respect	NOUN
cblr-13004	1108	31	.	.	PUNCT
cblr-13004	1109	1	the	the	DET
cblr-13004	1109	2	gbp	gbp	NOUN
cblr-13004	1109	3	recommend	recommend	VERB
cblr-13004	1109	4	the	the	DET
cblr-13004	1109	5	use	use	NOUN
cblr-13004	1109	6	of	of	ADP
cblr-13004	1109	7	qualitative	qualitative	ADJ
cblr-13004	1109	8	performance	performance	NOUN
cblr-13004	1109	9	indicators	indicator	NOUN
cblr-13004	1109	10	and	and	CCONJ
cblr-13004	1109	11	,	,	PUNCT
cblr-13004	1109	12	where	where	SCONJ
cblr-13004	1109	13	feasible	feasible	ADJ
cblr-13004	1109	14	,	,	PUNCT
cblr-13004	1109	15	quantitative	quantitative	ADJ
cblr-13004	1109	16	performance	performance	NOUN
cblr-13004	1109	17	measures	measure	NOUN
cblr-13004	1109	18	and	and	CCONJ
cblr-13004	1109	19	disclosure	disclosure	NOUN
cblr-13004	1109	20	of	of	ADP
cblr-13004	1109	21	the	the	DET
cblr-13004	1109	22	key	key	ADJ
cblr-13004	1109	23	underlying	underlying	ADJ
cblr-13004	1109	24	methodology	methodology	NOUN
cblr-13004	1109	25	and/or	and/or	CCONJ
cblr-13004	1109	26	assumptions	assumption	NOUN
cblr-13004	1109	27	used	use	VERB
cblr-13004	1109	28	in	in	ADP
cblr-13004	1109	29	the	the	DET
cblr-13004	1109	30	quantitative	quantitative	ADJ
cblr-13004	1109	31	determination	determination	NOUN
cblr-13004	1109	32	.	.	PUNCT
cblr-13004	1110	1	issuers	issuer	NOUN
cblr-13004	1110	2	should	should	AUX
cblr-13004	1110	3	refer	refer	VERB
cblr-13004	1110	4	to	to	ADP
cblr-13004	1110	5	and	and	CCONJ
cblr-13004	1110	6	adopt	adopt	VERB
cblr-13004	1110	7	,	,	PUNCT
cblr-13004	1110	8	where	where	SCONJ
cblr-13004	1110	9	possible	possible	ADJ
cblr-13004	1110	10	,	,	PUNCT
cblr-13004	1110	11	the	the	DET
cblr-13004	1110	12	guidance	guidance	NOUN
cblr-13004	1110	13	and	and	CCONJ
cblr-13004	1110	14	impact	impact	NOUN
cblr-13004	1110	15	reporting	reporting	NOUN
cblr-13004	1110	16	templates	template	NOUN
cblr-13004	1110	17	provided	provide	VERB
cblr-13004	1110	18	in	in	ADP
cblr-13004	1110	19	the	the	DET
cblr-13004	1110	20	harmonised	harmonise	VERB
cblr-13004	1110	21	framework	framework	NOUN
cblr-13004	1110	22	for	for	ADP
cblr-13004	1110	23	impact	impact	NOUN
cblr-13004	1110	24	reporting	reporting	NOUN
cblr-13004	1110	25	.	.	PUNCT
cblr-13004	1111	1	the	the	DET
cblr-13004	1111	2	use	use	NOUN
cblr-13004	1111	3	of	of	ADP
cblr-13004	1111	4	a	a	DET
cblr-13004	1111	5	summary	summary	NOUN
cblr-13004	1111	6	,	,	PUNCT
cblr-13004	1111	7	which	which	PRON
cblr-13004	1111	8	reflects	reflect	VERB
cblr-13004	1111	9	the	the	DET
cblr-13004	1111	10	main	main	ADJ
cblr-13004	1111	11	characteristics	characteristic	NOUN
cblr-13004	1111	12	of	of	ADP
cblr-13004	1111	13	a	a	DET
cblr-13004	1111	14	green	green	ADJ
cblr-13004	1111	15	bond	bond	NOUN
cblr-13004	1111	16	or	or	CCONJ
cblr-13004	1111	17	a	a	DET
cblr-13004	1111	18	green	green	ADJ
cblr-13004	1111	19	bond	bond	NOUN
cblr-13004	1111	20	programme	programme	NOUN
cblr-13004	1111	21	,	,	PUNCT
cblr-13004	1111	22	and	and	CCONJ
cblr-13004	1111	23	illustrates	illustrate	VERB
cblr-13004	1111	24	its	its	PRON
cblr-13004	1111	25	key	key	ADJ
cblr-13004	1111	26	features	feature	NOUN
cblr-13004	1111	27	in	in	ADP
cblr-13004	1111	28	alignment	alignment	NOUN
cblr-13004	1111	29	with	with	ADP
cblr-13004	1111	30	the	the	DET
cblr-13004	1111	31	four	four	NUM
cblr-13004	1111	32	core	core	NOUN
cblr-13004	1111	33	components	component	NOUN
cblr-13004	1111	34	of	of	ADP
cblr-13004	1111	35	the	the	DET
cblr-13004	1111	36	gbp	gbp	NOUN
cblr-13004	1111	37	,	,	PUNCT
cblr-13004	1111	38	may	may	AUX
cblr-13004	1111	39	help	help	VERB
cblr-13004	1111	40	inform	inform	VERB
cblr-13004	1111	41	market	market	NOUN
cblr-13004	1111	42	participants	participant	NOUN
cblr-13004	1111	43	.	.	PUNCT
cblr-13004	1112	1	to	to	ADP
cblr-13004	1112	2	that	that	DET
cblr-13004	1112	3	end	end	NOUN
cblr-13004	1112	4	,	,	PUNCT
cblr-13004	1112	5	a	a	DET
cblr-13004	1112	6	template	template	NOUN
cblr-13004	1112	7	can	can	AUX
cblr-13004	1112	8	be	be	AUX
cblr-13004	1112	9	found	find	VERB
cblr-13004	1112	10	in	in	ADP
cblr-13004	1112	11	the	the	DET
cblr-13004	1112	12	sustainable	sustainable	ADJ
cblr-13004	1112	13	finance	finance	NOUN
cblr-13004	1112	14	section	section	NOUN
cblr-13004	1112	15	of	of	ADP
cblr-13004	1112	16	icma	icma	PROPN
cblr-13004	1112	17	’s	’s	PART
cblr-13004	1112	18	website	website	NOUN
cblr-13004	1112	19	which	which	PRON
cblr-13004	1112	20	once	once	ADV
cblr-13004	1112	21	completed	complete	VERB
cblr-13004	1112	22	can	can	AUX
cblr-13004	1112	23	be	be	AUX
cblr-13004	1112	24	made	make	VERB
cblr-13004	1112	25	available	available	ADJ
cblr-13004	1112	26	online	online	ADV
cblr-13004	1112	27	for	for	ADP
cblr-13004	1112	28	market	market	NOUN
cblr-13004	1112	29	information	information	NOUN
cblr-13004	1112	30	(	(	PUNCT
cblr-13004	1112	31	see	see	VERB
cblr-13004	1112	32	resource	resource	NOUN
cblr-13004	1112	33	centre	centre	NOUN
cblr-13004	1112	34	section	section	NOUN
cblr-13004	1112	35	below	below	ADP
cblr-13004	1112	36	)	)	PUNCT
cblr-13004	1112	37	.	.	PUNCT
cblr-13004	1112	38	”	"	PUNCT
cblr-13004	1113	1	this	this	DET
cblr-13004	1113	2	recommendation	recommendation	NOUN
cblr-13004	1113	3	is	be	AUX
cblr-13004	1113	4	shown	show	VERB
cblr-13004	1113	5	as	as	ADP
cblr-13004	1113	6	a	a	DET
cblr-13004	1113	7	redline	redline	NOUN
cblr-13004	1113	8	of	of	ADP
cblr-13004	1113	9	icma	icma	PROPN
cblr-13004	1113	10	’s	’s	PART
cblr-13004	1113	11	‘	'	PUNCT
cblr-13004	1113	12	key	key	ADJ
cblr-13004	1113	13	recommendations	recommendation	NOUN
cblr-13004	1113	14	:	:	PUNCT
cblr-13004	1113	15	external	external	ADJ
cblr-13004	1113	16	reviews	review	NOUN
cblr-13004	1113	17	,	,	PUNCT
cblr-13004	1113	18	”	"	PUNCT
cblr-13004	1113	19	on	on	ADP
cblr-13004	1113	20	p.7	p.7	ADP
cblr-13004	1113	21	of	of	ADP
cblr-13004	1113	22	the	the	DET
cblr-13004	1113	23	2021	2021	NUM
cblr-13004	1113	24	green	green	ADJ
cblr-13004	1113	25	bond	bond	NOUN
cblr-13004	1113	26	principles	principle	NOUN
cblr-13004	1113	27	:	:	PUNCT
cblr-13004	1113	28	external	external	ADJ
cblr-13004	1113	29	reviews	review	NOUN
cblr-13004	1113	30	it	it	PRON
cblr-13004	1113	31	is	be	AUX
cblr-13004	1113	32	recommended	recommend	VERB
cblr-13004	1113	33	that	that	SCONJ
cblr-13004	1113	34	issuers	issuer	NOUN
cblr-13004	1113	35	appoint	appoint	NOUN
cblr-13004	1113	36	(	(	PUNCT
cblr-13004	1113	37	an	an	PRON
cblr-13004	1113	38	)	)	PUNCT
cblr-13004	1113	39	external	external	ADJ
cblr-13004	1113	40	review	review	NOUN
cblr-13004	1113	41	provider(s	provider(s	NOUN
cblr-13004	1113	42	)	)	PUNCT
cblr-13004	1113	43	to	to	PART
cblr-13004	1113	44	assess	assess	VERB
cblr-13004	1113	45	through	through	ADP
cblr-13004	1113	46	a	a	DET
cblr-13004	1113	47	pre	pre	ADJ
cblr-13004	1113	48	-	-	ADJ
cblr-13004	1113	49	issuance	issuance	ADJ
cblr-13004	1113	50	external	external	ADJ
cblr-13004	1113	51	review	review	NOUN
cblr-13004	1113	52	the	the	DET
cblr-13004	1113	53	alignment	alignment	NOUN
cblr-13004	1113	54	308	308	NUM
cblr-13004	1113	55	columbia	columbia	PROPN
cblr-13004	1113	56	business	business	NOUN
cblr-13004	1113	57	law	law	PROPN
cblr-13004	1113	58	review	review	NOUN
cblr-13004	1114	1	[	[	X
cblr-13004	1114	2	vol	vol	NOUN
cblr-13004	1114	3	.	.	NOUN
cblr-13004	1114	4	2024	2024	NUM
cblr-13004	1114	5	of	of	ADP
cblr-13004	1114	6	their	their	PRON
cblr-13004	1114	7	green	green	ADJ
cblr-13004	1114	8	bond	bond	NOUN
cblr-13004	1114	9	or	or	CCONJ
cblr-13004	1114	10	green	green	ADJ
cblr-13004	1114	11	bond	bond	NOUN
cblr-13004	1114	12	programme	programme	NOUN
cblr-13004	1114	13	and/	and/	NOUN
cblr-13004	1114	14	or	or	CCONJ
cblr-13004	1114	15	framework	framework	NOUN
cblr-13004	1114	16	with	with	ADP
cblr-13004	1114	17	the	the	DET
cblr-13004	1114	18	four	four	NUM
cblr-13004	1114	19	core	core	NOUN
cblr-13004	1114	20	components	component	NOUN
cblr-13004	1114	21	of	of	ADP
cblr-13004	1114	22	the	the	DET
cblr-13004	1114	23	gbp	gbp	NOUN
cblr-13004	1114	24	(	(	PUNCT
cblr-13004	1114	25	i.e.	i.e.	X
cblr-13004	1114	26	use	use	NOUN
cblr-13004	1114	27	of	of	ADP
cblr-13004	1114	28	proceeds	proceed	NOUN
cblr-13004	1114	29	,	,	PUNCT
cblr-13004	1114	30	process	process	NOUN
cblr-13004	1114	31	for	for	ADP
cblr-13004	1114	32	project	project	NOUN
cblr-13004	1114	33	evaluation	evaluation	NOUN
cblr-13004	1114	34	and	and	CCONJ
cblr-13004	1114	35	selection	selection	NOUN
cblr-13004	1114	36	,	,	PUNCT
cblr-13004	1114	37	management	management	NOUN
cblr-13004	1114	38	of	of	ADP
cblr-13004	1114	39	proceeds	proceed	NOUN
cblr-13004	1114	40	and	and	CCONJ
cblr-13004	1114	41	reporting	reporting	NOUN
cblr-13004	1114	42	)	)	PUNCT
cblr-13004	1114	43	as	as	SCONJ
cblr-13004	1114	44	defined	define	VERB
cblr-13004	1114	45	above	above	ADV
cblr-13004	1114	46	.	.	PUNCT
cblr-13004	1115	1	post	post	NOUN
cblr-13004	1115	2	issuance	issuance	NOUN
cblr-13004	1115	3	,	,	PUNCT
cblr-13004	1115	4	an	an	DET
cblr-13004	1115	5	issuer	issuer	NOUN
cblr-13004	1115	6	’s	’s	PART
cblr-13004	1115	7	management	management	NOUN
cblr-13004	1115	8	of	of	ADP
cblr-13004	1115	9	proceeds	proceed	NOUN
cblr-13004	1115	10	should	should	AUX
cblr-13004	1115	11	be	be	AUX
cblr-13004	1115	12	supplemented	supplement	VERB
cblr-13004	1115	13	by	by	ADP
cblr-13004	1115	14	the	the	DET
cblr-13004	1115	15	use	use	NOUN
cblr-13004	1115	16	of	of	ADP
cblr-13004	1115	17	an	an	DET
cblr-13004	1115	18	external	external	ADJ
cblr-13004	1115	19	auditor	auditor	NOUN
cblr-13004	1115	20	,	,	PUNCT
cblr-13004	1115	21	or	or	CCONJ
cblr-13004	1115	22	other	other	ADJ
cblr-13004	1115	23	third	third	ADJ
cblr-13004	1115	24	party	party	NOUN
cblr-13004	1115	25	,	,	PUNCT
cblr-13004	1115	26	to	to	PART
cblr-13004	1115	27	verify	verify	VERB
cblr-13004	1115	28	the	the	DET
cblr-13004	1115	29	internal	internal	ADJ
cblr-13004	1115	30	tracking	tracking	NOUN
cblr-13004	1115	31	and	and	CCONJ
cblr-13004	1115	32	the	the	DET
cblr-13004	1115	33	allocation	allocation	NOUN
cblr-13004	1115	34	of	of	ADP
cblr-13004	1115	35	funds	fund	NOUN
cblr-13004	1115	36	from	from	ADP
cblr-13004	1115	37	the	the	DET
cblr-13004	1115	38	green	green	ADJ
cblr-13004	1115	39	bond	bond	NOUN
cblr-13004	1115	40	proceeds	proceed	NOUN
cblr-13004	1115	41	to	to	ADP
cblr-13004	1115	42	eligible	eligible	ADJ
cblr-13004	1115	43	green	green	ADJ
cblr-13004	1115	44	projects	project	NOUN
cblr-13004	1115	45	.	.	PUNCT
cblr-13004	1116	1	[	[	X
cblr-13004	1116	2	[	[	X
cblr-13004	1116	3	or	or	CCONJ
cblr-13004	1116	4	delete	delete	VERB
cblr-13004	1116	5	this	this	DET
cblr-13004	1116	6	paragraph	paragraph	NOUN
cblr-13004	1116	7	entirely	entirely	ADV
cblr-13004	1116	8	,	,	PUNCT
cblr-13004	1116	9	as	as	SCONJ
cblr-13004	1116	10	use	use	NOUN
cblr-13004	1116	11	of	of	ADP
cblr-13004	1116	12	an	an	DET
cblr-13004	1116	13	auditor	auditor	NOUN
cblr-13004	1116	14	for	for	ADP
cblr-13004	1116	15	proceeds	proceed	NOUN
cblr-13004	1116	16	tracking	tracking	NOUN
cblr-13004	1116	17	is	be	AUX
cblr-13004	1116	18	no	no	ADV
cblr-13004	1116	19	longer	long	ADV
cblr-13004	1116	20	a	a	DET
cblr-13004	1116	21	“	"	PUNCT
cblr-13004	1116	22	recommendation	recommendation	NOUN
cblr-13004	1116	23	”	"	PUNCT
cblr-13004	1116	24	]	]	X
cblr-13004	1116	25	]	]	PUNCT
cblr-13004	1116	26	there	there	PRON
cblr-13004	1116	27	are	be	VERB
cblr-13004	1116	28	a	a	DET
cblr-13004	1116	29	variety	variety	NOUN
cblr-13004	1116	30	of	of	ADP
cblr-13004	1116	31	ways	way	NOUN
cblr-13004	1116	32	for	for	SCONJ
cblr-13004	1116	33	issuers	issuer	NOUN
cblr-13004	1116	34	to	to	PART
cblr-13004	1116	35	obtain	obtain	VERB
cblr-13004	1116	36	outside	outside	ADJ
cblr-13004	1116	37	input	input	NOUN
cblr-13004	1116	38	to	to	ADP
cblr-13004	1116	39	their	their	PRON
cblr-13004	1116	40	green	green	ADJ
cblr-13004	1116	41	bond	bond	NOUN
cblr-13004	1116	42	process	process	NOUN
cblr-13004	1116	43	and	and	CCONJ
cblr-13004	1116	44	there	there	PRON
cblr-13004	1116	45	are	be	VERB
cblr-13004	1116	46	several	several	ADJ
cblr-13004	1116	47	types	type	NOUN
cblr-13004	1116	48	of	of	ADP
cblr-13004	1116	49	review	review	NOUN
cblr-13004	1116	50	that	that	PRON
cblr-13004	1116	51	can	can	AUX
cblr-13004	1116	52	be	be	AUX
cblr-13004	1116	53	provided	provide	VERB
cblr-13004	1116	54	to	to	ADP
cblr-13004	1116	55	the	the	DET
cblr-13004	1116	56	market	market	NOUN
cblr-13004	1116	57	.	.	PUNCT
cblr-13004	1117	1	issuers	issuer	NOUN
cblr-13004	1117	2	should	should	AUX
cblr-13004	1117	3	consult	consult	VERB
cblr-13004	1117	4	the	the	DET
cblr-13004	1117	5	guidelines	guideline	NOUN
cblr-13004	1117	6	for	for	ADP
cblr-13004	1117	7	external	external	ADJ
cblr-13004	1117	8	reviews	review	NOUN
cblr-13004	1117	9	for	for	ADP
cblr-13004	1117	10	recommendations	recommendation	NOUN
cblr-13004	1117	11	and	and	CCONJ
cblr-13004	1117	12	explanations	explanation	NOUN
cblr-13004	1117	13	on	on	ADP
cblr-13004	1117	14	the	the	DET
cblr-13004	1117	15	different	different	ADJ
cblr-13004	1117	16	types	type	NOUN
cblr-13004	1117	17	of	of	ADP
cblr-13004	1117	18	reviews	review	NOUN
cblr-13004	1117	19	.	.	PUNCT
cblr-13004	1118	1	post	post	ADJ
cblr-13004	1118	2	-	-	ADJ
cblr-13004	1118	3	issuance	issuance	ADJ
cblr-13004	1118	4	reviews	review	NOUN
cblr-13004	1118	5	of	of	ADP
cblr-13004	1118	6	use	use	NOUN
cblr-13004	1118	7	of	of	ADP
cblr-13004	1118	8	proceeds	proceed	NOUN
cblr-13004	1118	9	should	should	AUX
cblr-13004	1118	10	substantially	substantially	ADV
cblr-13004	1118	11	comply	comply	VERB
cblr-13004	1118	12	with	with	ADP
cblr-13004	1118	13	the	the	DET
cblr-13004	1118	14	american	american	PROPN
cblr-13004	1118	15	institute	institute	PROPN
cblr-13004	1118	16	of	of	ADP
cblr-13004	1118	17	certified	certify	VERB
cblr-13004	1118	18	public	public	ADJ
cblr-13004	1118	19	accountants	accountant	NOUN
cblr-13004	1118	20	’	'	PUNCT
cblr-13004	1118	21	attestation	attestation	NOUN
cblr-13004	1118	22	standards	standard	NOUN
cblr-13004	1118	23	for	for	ADP
cblr-13004	1118	24	examination	examination	NOUN
cblr-13004	1118	25	engagements	engagement	NOUN
cblr-13004	1118	26	or	or	CCONJ
cblr-13004	1118	27	analogous	analogous	ADJ
cblr-13004	1118	28	non	non	ADJ
cblr-13004	1118	29	-	-	ADJ
cblr-13004	1118	30	us	us	ADJ
cblr-13004	1118	31	accounting	accounting	NOUN
cblr-13004	1118	32	standards	standard	NOUN
cblr-13004	1118	33	and	and	CCONJ
cblr-13004	1118	34	should	should	AUX
cblr-13004	1118	35	provide	provide	VERB
cblr-13004	1118	36	assurance	assurance	NOUN
cblr-13004	1118	37	at	at	ADP
cblr-13004	1118	38	the	the	DET
cblr-13004	1118	39	project	project	NOUN
cblr-13004	1118	40	level	level	NOUN
cblr-13004	1118	41	if	if	SCONJ
cblr-13004	1118	42	the	the	DET
cblr-13004	1118	43	issuer	issuer	NOUN
cblr-13004	1118	44	reports	report	NOUN
cblr-13004	1118	45	proceeds	proceed	VERB
cblr-13004	1118	46	allocation	allocation	NOUN
cblr-13004	1118	47	at	at	ADP
cblr-13004	1118	48	the	the	DET
cblr-13004	1118	49	project	project	NOUN
cblr-13004	1118	50	level	level	NOUN
cblr-13004	1118	51	.	.	PUNCT
cblr-13004	1119	1	these	these	DET
cblr-13004	1119	2	guidelines	guideline	NOUN
cblr-13004	1119	3	have	have	AUX
cblr-13004	1119	4	been	be	AUX
cblr-13004	1119	5	developed	develop	VERB
cblr-13004	1119	6	by	by	ADP
cblr-13004	1119	7	the	the	DET
cblr-13004	1119	8	gbp	gbp	NOUN
cblr-13004	1119	9	to	to	PART
cblr-13004	1119	10	promote	promote	VERB
cblr-13004	1119	11	best	good	ADJ
cblr-13004	1119	12	practice	practice	NOUN
cblr-13004	1119	13	.	.	PUNCT
cblr-13004	1120	1	they	they	PRON
cblr-13004	1120	2	are	be	AUX
cblr-13004	1120	3	a	a	DET
cblr-13004	1120	4	market	market	NOUN
cblr-13004	1120	5	-	-	PUNCT
cblr-13004	1120	6	based	base	VERB
cblr-13004	1120	7	initiative	initiative	NOUN
cblr-13004	1120	8	to	to	PART
cblr-13004	1120	9	provide	provide	VERB
cblr-13004	1120	10	information	information	NOUN
cblr-13004	1120	11	and	and	CCONJ
cblr-13004	1120	12	transparency	transparency	NOUN
cblr-13004	1120	13	on	on	ADP
cblr-13004	1120	14	the	the	DET
cblr-13004	1120	15	external	external	ADJ
cblr-13004	1120	16	review	review	NOUN
cblr-13004	1120	17	processes	process	NOUN
cblr-13004	1120	18	for	for	ADP
cblr-13004	1120	19	issuers	issuer	NOUN
cblr-13004	1120	20	,	,	PUNCT
cblr-13004	1120	21	underwriters	underwriter	NOUN
cblr-13004	1120	22	,	,	PUNCT
cblr-13004	1120	23	investors	investor	NOUN
cblr-13004	1120	24	,	,	PUNCT
cblr-13004	1120	25	other	other	ADJ
cblr-13004	1120	26	stakeholders	stakeholder	NOUN
cblr-13004	1120	27	and	and	CCONJ
cblr-13004	1120	28	external	external	ADJ
cblr-13004	1120	29	reviewers	reviewer	NOUN
cblr-13004	1120	30	themselves	themselves	PRON
cblr-13004	1120	31	.	.	PUNCT
cblr-13004	1121	1	the	the	DET
cblr-13004	1121	2	gbp	gbp	NOUN
cblr-13004	1121	3	encourage	encourage	VERB
cblr-13004	1121	4	external	external	ADJ
cblr-13004	1121	5	review	review	NOUN
cblr-13004	1121	6	providers	provider	NOUN
cblr-13004	1121	7	to	to	PART
cblr-13004	1121	8	disclose	disclose	VERB
cblr-13004	1121	9	their	their	PRON
cblr-13004	1121	10	credentials	credential	NOUN
cblr-13004	1121	11	and	and	CCONJ
cblr-13004	1121	12	relevant	relevant	ADJ
cblr-13004	1121	13	expertise	expertise	NOUN
cblr-13004	1121	14	and	and	CCONJ
cblr-13004	1121	15	communicate	communicate	VERB
cblr-13004	1121	16	clearly	clearly	ADV
cblr-13004	1121	17	the	the	DET
cblr-13004	1121	18	scope	scope	NOUN
cblr-13004	1121	19	of	of	ADP
cblr-13004	1121	20	the	the	DET
cblr-13004	1121	21	review(s	review(s	NOUN
cblr-13004	1121	22	)	)	PUNCT
cblr-13004	1121	23	conducted	conduct	VERB
cblr-13004	1121	24	.	.	PUNCT
cblr-13004	1122	1	issuers	issuer	NOUN
cblr-13004	1122	2	should	should	AUX
cblr-13004	1122	3	make	make	VERB
cblr-13004	1122	4	external	external	ADJ
cblr-13004	1122	5	reviews	review	NOUN
cblr-13004	1122	6	publicly	publicly	ADV
cblr-13004	1122	7	available	available	ADJ
cblr-13004	1122	8	on	on	ADP
cblr-13004	1122	9	their	their	PRON
cblr-13004	1122	10	website	website	NOUN
cblr-13004	1122	11	and/or	and/or	CCONJ
cblr-13004	1122	12	through	through	ADP
cblr-13004	1122	13	any	any	DET
cblr-13004	1122	14	other	other	ADJ
cblr-13004	1122	15	accessible	accessible	ADJ
cblr-13004	1122	16	communication	communication	NOUN
cblr-13004	1122	17	channel	channel	NOUN
cblr-13004	1122	18	as	as	ADP
cblr-13004	1122	19	appropriate	appropriate	ADJ
cblr-13004	1122	20	and	and	CCONJ
cblr-13004	1122	21	if	if	SCONJ
cblr-13004	1122	22	feasible	feasible	ADJ
cblr-13004	1122	23	,	,	PUNCT
cblr-13004	1122	24	as	as	ADV
cblr-13004	1122	25	well	well	ADV
cblr-13004	1122	26	as	as	ADP
cblr-13004	1122	27	use	use	VERB
cblr-13004	1122	28	the	the	DET
cblr-13004	1122	29	template	template	NOUN
cblr-13004	1122	30	for	for	ADP
cblr-13004	1122	31	external	external	ADJ
cblr-13004	1122	32	reviews	review	NOUN
cblr-13004	1122	33	available	available	ADJ
cblr-13004	1122	34	in	in	ADP
cblr-13004	1122	35	the	the	DET
cblr-13004	1122	36	sustainable	sustainable	ADJ
cblr-13004	1122	37	finance	finance	NOUN
cblr-13004	1122	38	section	section	NOUN
cblr-13004	1122	39	of	of	ADP
cblr-13004	1122	40	icma	icma	PROPN
cblr-13004	1122	41	’s	’s	PART
cblr-13004	1122	42	website	website	NOUN
cblr-13004	1122	43	.	.	PUNCT
cblr-13004	1123	1	no	no	INTJ
cblr-13004	1123	2	.	.	NOUN
cblr-13004	1123	3	1	1	NUM
cblr-13004	1123	4	]	]	X
cblr-13004	1123	5	green	green	ADJ
cblr-13004	1123	6	bond	bond	NOUN
cblr-13004	1123	7	reporting	report	VERB
cblr-13004	1123	8	309	309	NUM
cblr-13004	1123	9	part	part	NOUN
cblr-13004	1123	10	2	2	NUM
cblr-13004	1123	11	:	:	PUNCT
cblr-13004	1123	12	decertification	decertification	NOUN
cblr-13004	1123	13	this	this	DET
cblr-13004	1123	14	recommendation	recommendation	NOUN
cblr-13004	1123	15	is	be	AUX
cblr-13004	1123	16	shown	show	VERB
cblr-13004	1123	17	as	as	ADP
cblr-13004	1123	18	a	a	DET
cblr-13004	1123	19	redline	redline	NOUN
cblr-13004	1123	20	of	of	ADP
cblr-13004	1123	21	points	point	NOUN
cblr-13004	1123	22	3	3	NUM
cblr-13004	1123	23	and	and	CCONJ
cblr-13004	1123	24	4	4	NUM
cblr-13004	1123	25	of	of	ADP
cblr-13004	1123	26	the	the	DET
cblr-13004	1123	27	existing	exist	VERB
cblr-13004	1123	28	green	green	ADJ
cblr-13004	1123	29	bond	bond	NOUN
cblr-13004	1123	30	principles	principle	NOUN
cblr-13004	1123	31	,	,	PUNCT
cblr-13004	1123	32	found	find	VERB
cblr-13004	1123	33	at	at	ADP
cblr-13004	1123	34	p.6	p.6	NOUN
cblr-13004	1123	35	of	of	ADP
cblr-13004	1123	36	the	the	DET
cblr-13004	1123	37	2021	2021	NUM
cblr-13004	1123	38	green	green	ADJ
cblr-13004	1123	39	bond	bond	NOUN
cblr-13004	1123	40	principles	principle	NOUN
cblr-13004	1123	41	.	.	PUNCT
cblr-13004	1124	1	the	the	DET
cblr-13004	1124	2	changes	change	NOUN
cblr-13004	1124	3	recommended	recommend	VERB
cblr-13004	1124	4	here	here	ADV
cblr-13004	1124	5	are	be	AUX
cblr-13004	1124	6	independent	independent	ADJ
cblr-13004	1124	7	of	of	ADP
cblr-13004	1124	8	those	those	PRON
cblr-13004	1124	9	described	describe	VERB
cblr-13004	1124	10	in	in	ADP
cblr-13004	1124	11	part	part	NOUN
cblr-13004	1124	12	1	1	NUM
cblr-13004	1124	13	above	above	ADV
cblr-13004	1124	14	.	.	PUNCT
cblr-13004	1125	1	“	"	PUNCT
cblr-13004	1125	2	3	3	X
cblr-13004	1125	3	.	.	X
cblr-13004	1125	4	management	management	NOUN
cblr-13004	1125	5	of	of	ADP
cblr-13004	1125	6	proceeds	proceed	VERB
cblr-13004	1125	7	the	the	DET
cblr-13004	1125	8	net	net	ADJ
cblr-13004	1125	9	proceeds	proceed	NOUN
cblr-13004	1125	10	of	of	ADP
cblr-13004	1125	11	the	the	DET
cblr-13004	1125	12	green	green	ADJ
cblr-13004	1125	13	bond	bond	NOUN
cblr-13004	1125	14	,	,	PUNCT
cblr-13004	1125	15	or	or	CCONJ
cblr-13004	1125	16	an	an	DET
cblr-13004	1125	17	amount	amount	NOUN
cblr-13004	1125	18	equal	equal	ADJ
cblr-13004	1125	19	to	to	ADP
cblr-13004	1125	20	these	these	DET
cblr-13004	1125	21	net	net	ADJ
cblr-13004	1125	22	proceeds	proceed	NOUN
cblr-13004	1125	23	,	,	PUNCT
cblr-13004	1125	24	should	should	AUX
cblr-13004	1125	25	be	be	AUX
cblr-13004	1125	26	credited	credit	VERB
cblr-13004	1125	27	to	to	ADP
cblr-13004	1125	28	a	a	DET
cblr-13004	1125	29	sub	sub	NOUN
cblr-13004	1125	30	-	-	NOUN
cblr-13004	1125	31	account	account	ADJ
cblr-13004	1125	32	,	,	PUNCT
cblr-13004	1125	33	moved	move	VERB
cblr-13004	1125	34	to	to	ADP
cblr-13004	1125	35	a	a	DET
cblr-13004	1125	36	subportfolio	subportfolio	NOUN
cblr-13004	1125	37	or	or	CCONJ
cblr-13004	1125	38	otherwise	otherwise	ADV
cblr-13004	1125	39	tracked	track	VERB
cblr-13004	1125	40	by	by	ADP
cblr-13004	1125	41	the	the	DET
cblr-13004	1125	42	issuer	issuer	NOUN
cblr-13004	1125	43	in	in	ADP
cblr-13004	1125	44	an	an	DET
cblr-13004	1125	45	appropriate	appropriate	ADJ
cblr-13004	1125	46	manner	manner	NOUN
cblr-13004	1125	47	,	,	PUNCT
cblr-13004	1125	48	and	and	CCONJ
cblr-13004	1125	49	attested	attest	VERB
cblr-13004	1125	50	to	to	ADP
cblr-13004	1125	51	by	by	ADP
cblr-13004	1125	52	the	the	DET
cblr-13004	1125	53	issuer	issuer	NOUN
cblr-13004	1125	54	in	in	ADP
cblr-13004	1125	55	a	a	DET
cblr-13004	1125	56	formal	formal	ADJ
cblr-13004	1125	57	internal	internal	ADJ
cblr-13004	1125	58	process	process	NOUN
cblr-13004	1125	59	linked	link	VERB
cblr-13004	1125	60	to	to	ADP
cblr-13004	1125	61	the	the	DET
cblr-13004	1125	62	issuer	issuer	NOUN
cblr-13004	1125	63	’s	’s	PART
cblr-13004	1125	64	lending	lending	NOUN
cblr-13004	1125	65	and	and	CCONJ
cblr-13004	1125	66	investment	investment	NOUN
cblr-13004	1125	67	operations	operation	NOUN
cblr-13004	1125	68	for	for	ADP
cblr-13004	1125	69	eligible	eligible	ADJ
cblr-13004	1125	70	green	green	ADJ
cblr-13004	1125	71	projects	project	NOUN
cblr-13004	1125	72	.	.	PUNCT
cblr-13004	1126	1	so	so	ADV
cblr-13004	1126	2	long	long	ADV
cblr-13004	1126	3	as	as	SCONJ
cblr-13004	1126	4	the	the	DET
cblr-13004	1126	5	green	green	ADJ
cblr-13004	1126	6	bond	bond	NOUN
cblr-13004	1126	7	is	be	AUX
cblr-13004	1126	8	outstanding	outstanding	ADJ
cblr-13004	1126	9	,	,	PUNCT
cblr-13004	1126	10	the	the	DET
cblr-13004	1126	11	balance	balance	NOUN
cblr-13004	1126	12	of	of	ADP
cblr-13004	1126	13	the	the	DET
cblr-13004	1126	14	tracked	track	VERB
cblr-13004	1126	15	net	net	ADJ
cblr-13004	1126	16	proceeds	proceed	NOUN
cblr-13004	1126	17	should	should	AUX
cblr-13004	1126	18	be	be	AUX
cblr-13004	1126	19	periodically	periodically	ADV
cblr-13004	1126	20	adjusted	adjust	VERB
cblr-13004	1126	21	to	to	PART
cblr-13004	1126	22	match	match	VERB
cblr-13004	1126	23	allocations	allocation	NOUN
cblr-13004	1126	24	to	to	ADP
cblr-13004	1126	25	eligible	eligible	ADJ
cblr-13004	1126	26	green	green	ADJ
cblr-13004	1126	27	projects	project	NOUN
cblr-13004	1126	28	made	make	VERB
cblr-13004	1126	29	during	during	ADP
cblr-13004	1126	30	that	that	DET
cblr-13004	1126	31	period	period	NOUN
cblr-13004	1126	32	.	.	PUNCT
cblr-13004	1127	1	the	the	DET
cblr-13004	1127	2	issuer	issuer	NOUN
cblr-13004	1127	3	should	should	AUX
cblr-13004	1127	4	make	make	VERB
cblr-13004	1127	5	known	known	ADJ
cblr-13004	1127	6	to	to	ADP
cblr-13004	1127	7	investors	investor	NOUN
cblr-13004	1127	8	the	the	DET
cblr-13004	1127	9	intended	intend	VERB
cblr-13004	1127	10	types	type	NOUN
cblr-13004	1127	11	of	of	ADP
cblr-13004	1127	12	temporary	temporary	ADJ
cblr-13004	1127	13	placement	placement	NOUN
cblr-13004	1127	14	for	for	ADP
cblr-13004	1127	15	the	the	DET
cblr-13004	1127	16	balance	balance	NOUN
cblr-13004	1127	17	of	of	ADP
cblr-13004	1127	18	unallocated	unallocated	ADJ
cblr-13004	1127	19	net	net	ADJ
cblr-13004	1127	20	proceeds	proceed	NOUN
cblr-13004	1127	21	.	.	PUNCT
cblr-13004	1128	1	the	the	DET
cblr-13004	1128	2	proceeds	proceed	NOUN
cblr-13004	1128	3	of	of	ADP
cblr-13004	1128	4	green	green	ADJ
cblr-13004	1128	5	bonds	bond	NOUN
cblr-13004	1128	6	can	can	AUX
cblr-13004	1128	7	be	be	AUX
cblr-13004	1128	8	managed	manage	VERB
cblr-13004	1128	9	per	per	ADP
cblr-13004	1128	10	bond	bond	NOUN
cblr-13004	1128	11	(	(	PUNCT
cblr-13004	1128	12	bond	bond	NOUN
cblr-13004	1128	13	-	-	PUNCT
cblr-13004	1128	14	by	by	ADP
cblr-13004	1128	15	-	-	PUNCT
cblr-13004	1128	16	bond	bond	NOUN
cblr-13004	1128	17	approach	approach	NOUN
cblr-13004	1128	18	)	)	PUNCT
cblr-13004	1128	19	or	or	CCONJ
cblr-13004	1128	20	on	on	ADP
cblr-13004	1128	21	an	an	DET
cblr-13004	1128	22	aggregated	aggregated	ADJ
cblr-13004	1128	23	basis	basis	NOUN
cblr-13004	1128	24	for	for	ADP
cblr-13004	1128	25	multiple	multiple	ADJ
cblr-13004	1128	26	green	green	ADJ
cblr-13004	1128	27	bonds	bond	NOUN
cblr-13004	1128	28	(	(	PUNCT
cblr-13004	1128	29	portfolio	portfolio	NOUN
cblr-13004	1128	30	approach	approach	NOUN
cblr-13004	1128	31	)	)	PUNCT
cblr-13004	1128	32	.	.	PUNCT
cblr-13004	1129	1	the	the	DET
cblr-13004	1129	2	gbp	gbp	NOUN
cblr-13004	1129	3	encourage	encourage	VERB
cblr-13004	1129	4	a	a	DET
cblr-13004	1129	5	high	high	ADJ
cblr-13004	1129	6	level	level	NOUN
cblr-13004	1129	7	of	of	ADP
cblr-13004	1129	8	transparency	transparency	NOUN
cblr-13004	1129	9	and	and	CCONJ
cblr-13004	1129	10	recommend	recommend	VERB
cblr-13004	1129	11	that	that	SCONJ
cblr-13004	1129	12	an	an	DET
cblr-13004	1129	13	issuer	issuer	NOUN
cblr-13004	1129	14	’s	’s	PART
cblr-13004	1129	15	management	management	NOUN
cblr-13004	1129	16	of	of	ADP
cblr-13004	1129	17	proceeds	proceed	NOUN
cblr-13004	1129	18	be	be	AUX
cblr-13004	1129	19	supplemented	supplement	VERB
cblr-13004	1129	20	by	by	ADP
cblr-13004	1129	21	the	the	DET
cblr-13004	1129	22	use	use	NOUN
cblr-13004	1129	23	of	of	ADP
cblr-13004	1129	24	an	an	DET
cblr-13004	1129	25	external	external	ADJ
cblr-13004	1129	26	auditor	auditor	NOUN
cblr-13004	1129	27	,	,	PUNCT
cblr-13004	1129	28	or	or	CCONJ
cblr-13004	1129	29	other	other	ADJ
cblr-13004	1129	30	third	third	ADJ
cblr-13004	1129	31	party	party	NOUN
cblr-13004	1129	32	,	,	PUNCT
cblr-13004	1129	33	to	to	PART
cblr-13004	1129	34	verify	verify	VERB
cblr-13004	1129	35	the	the	DET
cblr-13004	1129	36	internal	internal	ADJ
cblr-13004	1129	37	tracking	tracking	NOUN
cblr-13004	1129	38	method	method	NOUN
cblr-13004	1129	39	and	and	CCONJ
cblr-13004	1129	40	the	the	DET
cblr-13004	1129	41	allocation	allocation	NOUN
cblr-13004	1129	42	of	of	ADP
cblr-13004	1129	43	funds	fund	NOUN
cblr-13004	1129	44	from	from	ADP
cblr-13004	1129	45	the	the	DET
cblr-13004	1129	46	green	green	ADJ
cblr-13004	1129	47	bond	bond	NOUN
cblr-13004	1129	48	proceeds	proceed	NOUN
cblr-13004	1129	49	(	(	PUNCT
cblr-13004	1129	50	see	see	VERB
cblr-13004	1129	51	key	key	ADJ
cblr-13004	1129	52	recommendations	recommendation	NOUN
cblr-13004	1129	53	section	section	NOUN
cblr-13004	1129	54	below	below	ADP
cblr-13004	1129	55	)	)	PUNCT
cblr-13004	1129	56	.	.	PUNCT
cblr-13004	1130	1	issuers	issuer	NOUN
cblr-13004	1130	2	that	that	PRON
cblr-13004	1130	3	do	do	AUX
cblr-13004	1130	4	not	not	PART
cblr-13004	1130	5	comply	comply	VERB
cblr-13004	1130	6	with	with	ADP
cblr-13004	1130	7	the	the	DET
cblr-13004	1130	8	provisions	provision	NOUN
cblr-13004	1130	9	of	of	ADP
cblr-13004	1130	10	this	this	DET
cblr-13004	1130	11	section	section	NOUN
cblr-13004	1130	12	3	3	NUM
cblr-13004	1130	13	with	with	ADP
cblr-13004	1130	14	respect	respect	NOUN
cblr-13004	1130	15	to	to	ADP
cblr-13004	1130	16	a	a	DET
cblr-13004	1130	17	bond	bond	NOUN
cblr-13004	1130	18	should	should	AUX
cblr-13004	1130	19	cease	cease	VERB
cblr-13004	1130	20	designating	designate	VERB
cblr-13004	1130	21	the	the	DET
cblr-13004	1130	22	bond	bond	NOUN
cblr-13004	1130	23	as	as	ADP
cblr-13004	1130	24	“	"	PUNCT
cblr-13004	1130	25	green	green	NOUN
cblr-13004	1130	26	”	"	PUNCT
cblr-13004	1130	27	for	for	ADP
cblr-13004	1130	28	any	any	DET
cblr-13004	1130	29	purpose	purpose	NOUN
cblr-13004	1130	30	.	.	PUNCT
cblr-13004	1131	1	a	a	DET
cblr-13004	1131	2	preissuance	preissuance	NOUN
cblr-13004	1131	3	external	external	ADJ
cblr-13004	1131	4	reviewer	reviewer	NOUN
cblr-13004	1131	5	that	that	PRON
cblr-13004	1131	6	has	have	AUX
cblr-13004	1131	7	rendered	render	VERB
cblr-13004	1131	8	an	an	DET
cblr-13004	1131	9	opinion	opinion	NOUN
cblr-13004	1131	10	that	that	SCONJ
cblr-13004	1131	11	an	an	DET
cblr-13004	1131	12	issuer	issuer	NOUN
cblr-13004	1131	13	’s	’s	PART
cblr-13004	1131	14	green	green	ADJ
cblr-13004	1131	15	bond	bond	PROPN
cblr-13004	1131	16	or	or	CCONJ
cblr-13004	1131	17	green	green	ADJ
cblr-13004	1131	18	bond	bond	NOUN
cblr-13004	1131	19	programme	programme	NOUN
cblr-13004	1131	20	and/	and/	NOUN
cblr-13004	1131	21	or	or	CCONJ
cblr-13004	1131	22	framework	framework	NOUN
cblr-13004	1131	23	aligns	align	VERB
cblr-13004	1131	24	with	with	ADP
cblr-13004	1131	25	the	the	DET
cblr-13004	1131	26	four	four	NUM
cblr-13004	1131	27	core	core	NOUN
cblr-13004	1131	28	components	component	NOUN
cblr-13004	1131	29	of	of	ADP
cblr-13004	1131	30	the	the	DET
cblr-13004	1131	31	gbp	gbp	NOUN
cblr-13004	1131	32	should	should	AUX
cblr-13004	1131	33	take	take	VERB
cblr-13004	1131	34	reasonable	reasonable	ADJ
cblr-13004	1131	35	steps	step	NOUN
cblr-13004	1131	36	to	to	PART
cblr-13004	1131	37	monitor	monitor	VERB
cblr-13004	1131	38	the	the	DET
cblr-13004	1131	39	issuer	issuer	NOUN
cblr-13004	1131	40	’s	’s	PART
cblr-13004	1131	41	compliance	compliance	NOUN
cblr-13004	1131	42	with	with	ADP
cblr-13004	1131	43	this	this	DET
cblr-13004	1131	44	section	section	NOUN
cblr-13004	1131	45	3	3	NUM
cblr-13004	1131	46	and	and	CCONJ
cblr-13004	1131	47	should	should	AUX
cblr-13004	1131	48	withdraw	withdraw	VERB
cblr-13004	1131	49	its	its	PRON
cblr-13004	1131	50	opinion	opinion	NOUN
cblr-13004	1131	51	if	if	SCONJ
cblr-13004	1131	52	it	it	PRON
cblr-13004	1131	53	becomes	become	VERB
cblr-13004	1131	54	aware	aware	ADJ
cblr-13004	1131	55	that	that	SCONJ
cblr-13004	1131	56	the	the	DET
cblr-13004	1131	57	issuer	issuer	NOUN
cblr-13004	1131	58	is	be	AUX
cblr-13004	1131	59	not	not	PART
cblr-13004	1131	60	in	in	ADP
cblr-13004	1131	61	compliance	compliance	NOUN
cblr-13004	1131	62	with	with	ADP
cblr-13004	1131	63	this	this	DET
cblr-13004	1131	64	section	section	NOUN
cblr-13004	1131	65	3	3	NUM
cblr-13004	1131	66	.	.	PUNCT
cblr-13004	1132	1	in	in	ADP
cblr-13004	1132	2	this	this	DET
cblr-13004	1132	3	event	event	NOUN
cblr-13004	1132	4	,	,	PUNCT
cblr-13004	1132	5	the	the	DET
cblr-13004	1132	6	external	external	ADJ
cblr-13004	1132	7	reviewer	reviewer	NOUN
cblr-13004	1132	8	should	should	AUX
cblr-13004	1132	9	take	take	VERB
cblr-13004	1132	10	reasonable	reasonable	ADJ
cblr-13004	1132	11	steps	step	NOUN
cblr-13004	1132	12	to	to	PART
cblr-13004	1132	13	notify	notify	VERB
cblr-13004	1132	14	the	the	DET
cblr-13004	1132	15	public	public	NOUN
cblr-13004	1132	16	of	of	ADP
cblr-13004	1132	17	the	the	DET
cblr-13004	1132	18	withdrawal	withdrawal	NOUN
cblr-13004	1132	19	of	of	ADP
cblr-13004	1132	20	its	its	PRON
cblr-13004	1132	21	opinion	opinion	NOUN
cblr-13004	1132	22	.	.	PUNCT
cblr-13004	1133	1	310	310	NUM
cblr-13004	1133	2	columbia	columbia	PROPN
cblr-13004	1133	3	business	business	NOUN
cblr-13004	1133	4	law	law	PROPN
cblr-13004	1133	5	review	review	NOUN
cblr-13004	1133	6	[	[	X
cblr-13004	1133	7	vol	vol	NOUN
cblr-13004	1133	8	.	.	PUNCT
cblr-13004	1133	9	2024	2024	NUM
cblr-13004	1133	10	4	4	NUM
cblr-13004	1133	11	.	.	PUNCT
cblr-13004	1134	1	reporting	report	VERB
cblr-13004	1134	2	issuers	issuer	NOUN
cblr-13004	1134	3	should	should	AUX
cblr-13004	1134	4	make	make	VERB
cblr-13004	1134	5	,	,	PUNCT
cblr-13004	1134	6	and	and	CCONJ
cblr-13004	1134	7	keep	keep	VERB
cblr-13004	1134	8	,	,	PUNCT
cblr-13004	1134	9	readily	readily	ADV
cblr-13004	1134	10	available	available	ADJ
cblr-13004	1134	11	up	up	ADP
cblr-13004	1134	12	to	to	ADP
cblr-13004	1134	13	date	date	NOUN
cblr-13004	1134	14	information	information	NOUN
cblr-13004	1134	15	on	on	ADP
cblr-13004	1134	16	the	the	DET
cblr-13004	1134	17	use	use	NOUN
cblr-13004	1134	18	of	of	ADP
cblr-13004	1134	19	proceeds	proceed	NOUN
cblr-13004	1134	20	to	to	PART
cblr-13004	1134	21	be	be	AUX
cblr-13004	1134	22	renewed	renew	VERB
cblr-13004	1134	23	annually	annually	ADV
cblr-13004	1134	24	until	until	ADP
cblr-13004	1134	25	full	full	ADJ
cblr-13004	1134	26	allocation	allocation	NOUN
cblr-13004	1134	27	,	,	PUNCT
cblr-13004	1134	28	and	and	CCONJ
cblr-13004	1134	29	on	on	ADP
cblr-13004	1134	30	a	a	DET
cblr-13004	1134	31	timely	timely	ADJ
cblr-13004	1134	32	basis	basis	NOUN
cblr-13004	1134	33	in	in	ADP
cblr-13004	1134	34	case	case	NOUN
cblr-13004	1134	35	of	of	ADP
cblr-13004	1134	36	material	material	ADJ
cblr-13004	1134	37	developments	development	NOUN
cblr-13004	1134	38	.	.	PUNCT
cblr-13004	1135	1	the	the	DET
cblr-13004	1135	2	annual	annual	ADJ
cblr-13004	1135	3	report	report	NOUN
cblr-13004	1135	4	should	should	AUX
cblr-13004	1135	5	include	include	VERB
cblr-13004	1135	6	a	a	DET
cblr-13004	1135	7	list	list	NOUN
cblr-13004	1135	8	of	of	ADP
cblr-13004	1135	9	the	the	DET
cblr-13004	1135	10	projects	project	NOUN
cblr-13004	1135	11	to	to	PART
cblr-13004	1135	12	which	which	PRON
cblr-13004	1135	13	green	green	ADJ
cblr-13004	1135	14	bond	bond	NOUN
cblr-13004	1135	15	proceeds	proceed	NOUN
cblr-13004	1135	16	have	have	AUX
cblr-13004	1135	17	been	be	AUX
cblr-13004	1135	18	allocated	allocate	VERB
cblr-13004	1135	19	,	,	PUNCT
cblr-13004	1135	20	as	as	ADV
cblr-13004	1135	21	well	well	ADV
cblr-13004	1135	22	as	as	ADP
cblr-13004	1135	23	a	a	DET
cblr-13004	1135	24	brief	brief	ADJ
cblr-13004	1135	25	description	description	NOUN
cblr-13004	1135	26	of	of	ADP
cblr-13004	1135	27	the	the	DET
cblr-13004	1135	28	projects	project	NOUN
cblr-13004	1135	29	,	,	PUNCT
cblr-13004	1135	30	the	the	DET
cblr-13004	1135	31	amounts	amount	NOUN
cblr-13004	1135	32	allocated	allocate	VERB
cblr-13004	1135	33	,	,	PUNCT
cblr-13004	1135	34	and	and	CCONJ
cblr-13004	1135	35	their	their	PRON
cblr-13004	1135	36	expected	expect	VERB
cblr-13004	1135	37	impact	impact	NOUN
cblr-13004	1135	38	.	.	PUNCT
cblr-13004	1136	1	where	where	SCONJ
cblr-13004	1136	2	confidentiality	confidentiality	NOUN
cblr-13004	1136	3	agreements	agreement	NOUN
cblr-13004	1136	4	,	,	PUNCT
cblr-13004	1136	5	competitive	competitive	ADJ
cblr-13004	1136	6	considerations	consideration	NOUN
cblr-13004	1136	7	,	,	PUNCT
cblr-13004	1136	8	or	or	CCONJ
cblr-13004	1136	9	a	a	DET
cblr-13004	1136	10	large	large	ADJ
cblr-13004	1136	11	number	number	NOUN
cblr-13004	1136	12	of	of	ADP
cblr-13004	1136	13	underlying	underlie	VERB
cblr-13004	1136	14	projects	project	NOUN
cblr-13004	1136	15	limit	limit	VERB
cblr-13004	1136	16	the	the	DET
cblr-13004	1136	17	amount	amount	NOUN
cblr-13004	1136	18	of	of	ADP
cblr-13004	1136	19	detail	detail	NOUN
cblr-13004	1136	20	that	that	PRON
cblr-13004	1136	21	can	can	AUX
cblr-13004	1136	22	be	be	AUX
cblr-13004	1136	23	made	make	VERB
cblr-13004	1136	24	available	available	ADJ
cblr-13004	1136	25	,	,	PUNCT
cblr-13004	1136	26	the	the	DET
cblr-13004	1136	27	gbp	gbp	NOUN
cblr-13004	1136	28	recommend	recommend	VERB
cblr-13004	1136	29	that	that	SCONJ
cblr-13004	1136	30	information	information	NOUN
cblr-13004	1136	31	is	be	AUX
cblr-13004	1136	32	presented	present	VERB
cblr-13004	1136	33	in	in	ADP
cblr-13004	1136	34	generic	generic	ADJ
cblr-13004	1136	35	terms	term	NOUN
cblr-13004	1136	36	or	or	CCONJ
cblr-13004	1136	37	on	on	ADP
cblr-13004	1136	38	an	an	DET
cblr-13004	1136	39	aggregated	aggregated	ADJ
cblr-13004	1136	40	portfolio	portfolio	NOUN
cblr-13004	1136	41	basis	basis	NOUN
cblr-13004	1136	42	(	(	PUNCT
cblr-13004	1136	43	e.g.	e.g.	ADV
cblr-13004	1136	44	percentage	percentage	NOUN
cblr-13004	1136	45	allocated	allocate	VERB
cblr-13004	1136	46	to	to	ADP
cblr-13004	1136	47	certain	certain	ADJ
cblr-13004	1136	48	project	project	NOUN
cblr-13004	1136	49	categories	category	NOUN
cblr-13004	1136	50	)	)	PUNCT
cblr-13004	1136	51	.	.	PUNCT
cblr-13004	1137	1	transparency	transparency	NOUN
cblr-13004	1137	2	is	be	AUX
cblr-13004	1137	3	of	of	ADP
cblr-13004	1137	4	particular	particular	ADJ
cblr-13004	1137	5	value	value	NOUN
cblr-13004	1137	6	in	in	ADP
cblr-13004	1137	7	communicating	communicate	VERB
cblr-13004	1137	8	the	the	DET
cblr-13004	1137	9	expected	expect	VERB
cblr-13004	1137	10	and/or	and/or	CCONJ
cblr-13004	1137	11	achieved	achieve	VERB
cblr-13004	1137	12	impact	impact	NOUN
cblr-13004	1137	13	of	of	ADP
cblr-13004	1137	14	projects	project	NOUN
cblr-13004	1137	15	.	.	PUNCT
cblr-13004	1138	1	the	the	DET
cblr-13004	1138	2	gbp	gbp	NOUN
cblr-13004	1138	3	recommend	recommend	VERB
cblr-13004	1138	4	the	the	DET
cblr-13004	1138	5	use	use	NOUN
cblr-13004	1138	6	of	of	ADP
cblr-13004	1138	7	qualitative	qualitative	ADJ
cblr-13004	1138	8	performance	performance	NOUN
cblr-13004	1138	9	indicators	indicator	NOUN
cblr-13004	1138	10	and	and	CCONJ
cblr-13004	1138	11	,	,	PUNCT
cblr-13004	1138	12	where	where	SCONJ
cblr-13004	1138	13	feasible	feasible	ADJ
cblr-13004	1138	14	,	,	PUNCT
cblr-13004	1138	15	quantitative	quantitative	ADJ
cblr-13004	1138	16	performance	performance	NOUN
cblr-13004	1138	17	measures	measure	NOUN
cblr-13004	1138	18	and	and	CCONJ
cblr-13004	1138	19	disclosure	disclosure	NOUN
cblr-13004	1138	20	of	of	ADP
cblr-13004	1138	21	the	the	DET
cblr-13004	1138	22	key	key	ADJ
cblr-13004	1138	23	underlying	underlying	ADJ
cblr-13004	1138	24	methodology	methodology	NOUN
cblr-13004	1138	25	and/or	and/or	CCONJ
cblr-13004	1138	26	assumptions	assumption	NOUN
cblr-13004	1138	27	used	use	VERB
cblr-13004	1138	28	in	in	ADP
cblr-13004	1138	29	the	the	DET
cblr-13004	1138	30	quantitative	quantitative	ADJ
cblr-13004	1138	31	determination	determination	NOUN
cblr-13004	1138	32	.	.	PUNCT
cblr-13004	1139	1	issuers	issuer	NOUN
cblr-13004	1139	2	should	should	AUX
cblr-13004	1139	3	refer	refer	VERB
cblr-13004	1139	4	to	to	ADP
cblr-13004	1139	5	and	and	CCONJ
cblr-13004	1139	6	adopt	adopt	VERB
cblr-13004	1139	7	,	,	PUNCT
cblr-13004	1139	8	where	where	SCONJ
cblr-13004	1139	9	possible	possible	ADJ
cblr-13004	1139	10	,	,	PUNCT
cblr-13004	1139	11	the	the	DET
cblr-13004	1139	12	guidance	guidance	NOUN
cblr-13004	1139	13	and	and	CCONJ
cblr-13004	1139	14	impact	impact	NOUN
cblr-13004	1139	15	reporting	reporting	NOUN
cblr-13004	1139	16	templates	template	NOUN
cblr-13004	1139	17	provided	provide	VERB
cblr-13004	1139	18	in	in	ADP
cblr-13004	1139	19	the	the	DET
cblr-13004	1139	20	harmonised	harmonise	VERB
cblr-13004	1139	21	framework	framework	NOUN
cblr-13004	1139	22	for	for	ADP
cblr-13004	1139	23	impact	impact	NOUN
cblr-13004	1139	24	reporting	reporting	NOUN
cblr-13004	1139	25	.	.	PUNCT
cblr-13004	1140	1	the	the	DET
cblr-13004	1140	2	use	use	NOUN
cblr-13004	1140	3	of	of	ADP
cblr-13004	1140	4	a	a	DET
cblr-13004	1140	5	summary	summary	NOUN
cblr-13004	1140	6	,	,	PUNCT
cblr-13004	1140	7	which	which	PRON
cblr-13004	1140	8	reflects	reflect	VERB
cblr-13004	1140	9	the	the	DET
cblr-13004	1140	10	main	main	ADJ
cblr-13004	1140	11	characteristics	characteristic	NOUN
cblr-13004	1140	12	of	of	ADP
cblr-13004	1140	13	a	a	DET
cblr-13004	1140	14	green	green	ADJ
cblr-13004	1140	15	bond	bond	NOUN
cblr-13004	1140	16	or	or	CCONJ
cblr-13004	1140	17	a	a	DET
cblr-13004	1140	18	green	green	ADJ
cblr-13004	1140	19	bond	bond	NOUN
cblr-13004	1140	20	programme	programme	NOUN
cblr-13004	1140	21	,	,	PUNCT
cblr-13004	1140	22	and	and	CCONJ
cblr-13004	1140	23	illustrates	illustrate	VERB
cblr-13004	1140	24	its	its	PRON
cblr-13004	1140	25	key	key	ADJ
cblr-13004	1140	26	features	feature	NOUN
cblr-13004	1140	27	in	in	ADP
cblr-13004	1140	28	alignment	alignment	NOUN
cblr-13004	1140	29	with	with	ADP
cblr-13004	1140	30	the	the	DET
cblr-13004	1140	31	four	four	NUM
cblr-13004	1140	32	core	core	NOUN
cblr-13004	1140	33	components	component	NOUN
cblr-13004	1140	34	of	of	ADP
cblr-13004	1140	35	the	the	DET
cblr-13004	1140	36	gbp	gbp	NOUN
cblr-13004	1140	37	,	,	PUNCT
cblr-13004	1140	38	may	may	AUX
cblr-13004	1140	39	help	help	VERB
cblr-13004	1140	40	inform	inform	VERB
cblr-13004	1140	41	market	market	NOUN
cblr-13004	1140	42	participants	participant	NOUN
cblr-13004	1140	43	.	.	PUNCT
cblr-13004	1141	1	to	to	ADP
cblr-13004	1141	2	that	that	DET
cblr-13004	1141	3	end	end	NOUN
cblr-13004	1141	4	,	,	PUNCT
cblr-13004	1141	5	a	a	DET
cblr-13004	1141	6	template	template	NOUN
cblr-13004	1141	7	can	can	AUX
cblr-13004	1141	8	be	be	AUX
cblr-13004	1141	9	found	find	VERB
cblr-13004	1141	10	in	in	ADP
cblr-13004	1141	11	the	the	DET
cblr-13004	1141	12	sustainable	sustainable	ADJ
cblr-13004	1141	13	finance	finance	NOUN
cblr-13004	1141	14	section	section	NOUN
cblr-13004	1141	15	of	of	ADP
cblr-13004	1141	16	icma	icma	PROPN
cblr-13004	1141	17	’s	’s	PART
cblr-13004	1141	18	website	website	NOUN
cblr-13004	1141	19	which	which	PRON
cblr-13004	1141	20	once	once	ADV
cblr-13004	1141	21	completed	complete	VERB
cblr-13004	1141	22	can	can	AUX
cblr-13004	1141	23	be	be	AUX
cblr-13004	1141	24	made	make	VERB
cblr-13004	1141	25	available	available	ADJ
cblr-13004	1141	26	online	online	ADV
cblr-13004	1141	27	for	for	ADP
cblr-13004	1141	28	market	market	NOUN
cblr-13004	1141	29	information	information	NOUN
cblr-13004	1141	30	(	(	PUNCT
cblr-13004	1141	31	see	see	VERB
cblr-13004	1141	32	resource	resource	NOUN
cblr-13004	1141	33	centre	centre	NOUN
cblr-13004	1141	34	section	section	NOUN
cblr-13004	1141	35	below	below	ADP
cblr-13004	1141	36	)	)	PUNCT
cblr-13004	1141	37	.	.	PUNCT
cblr-13004	1141	38	”	"	PUNCT
cblr-13004	1142	1	issuers	issuer	NOUN
cblr-13004	1142	2	that	that	PRON
cblr-13004	1142	3	do	do	AUX
cblr-13004	1142	4	not	not	PART
cblr-13004	1142	5	comply	comply	VERB
cblr-13004	1142	6	with	with	ADP
cblr-13004	1142	7	the	the	DET
cblr-13004	1142	8	provisions	provision	NOUN
cblr-13004	1142	9	of	of	ADP
cblr-13004	1142	10	this	this	DET
cblr-13004	1142	11	section	section	NOUN
cblr-13004	1142	12	4	4	NUM
cblr-13004	1142	13	with	with	ADP
cblr-13004	1142	14	respect	respect	NOUN
cblr-13004	1142	15	to	to	ADP
cblr-13004	1142	16	a	a	DET
cblr-13004	1142	17	bond	bond	NOUN
cblr-13004	1142	18	should	should	AUX
cblr-13004	1142	19	cease	cease	VERB
cblr-13004	1142	20	designating	designate	VERB
cblr-13004	1142	21	the	the	DET
cblr-13004	1142	22	bond	bond	NOUN
cblr-13004	1142	23	as	as	ADP
cblr-13004	1142	24	“	"	PUNCT
cblr-13004	1142	25	green	green	NOUN
cblr-13004	1142	26	”	"	PUNCT
cblr-13004	1142	27	for	for	ADP
cblr-13004	1142	28	any	any	DET
cblr-13004	1142	29	purpose	purpose	NOUN
cblr-13004	1142	30	.	.	PUNCT
cblr-13004	1143	1	a	a	DET
cblr-13004	1143	2	pre	pre	ADJ
cblr-13004	1143	3	-	-	ADJ
cblr-13004	1143	4	issuance	issuance	ADJ
cblr-13004	1143	5	external	external	ADJ
cblr-13004	1143	6	reviewer	reviewer	NOUN
cblr-13004	1143	7	that	that	PRON
cblr-13004	1143	8	has	have	AUX
cblr-13004	1143	9	rendered	render	VERB
cblr-13004	1143	10	an	an	DET
cblr-13004	1143	11	opinion	opinion	NOUN
cblr-13004	1143	12	that	that	SCONJ
cblr-13004	1143	13	an	an	DET
cblr-13004	1143	14	issuer	issuer	NOUN
cblr-13004	1143	15	’s	’s	PART
cblr-13004	1143	16	green	green	ADJ
cblr-13004	1143	17	bond	bond	PROPN
cblr-13004	1143	18	or	or	CCONJ
cblr-13004	1143	19	green	green	ADJ
cblr-13004	1143	20	bond	bond	NOUN
cblr-13004	1143	21	programme	programme	NOUN
cblr-13004	1143	22	and/	and/	NOUN
cblr-13004	1143	23	or	or	CCONJ
cblr-13004	1143	24	framework	framework	NOUN
cblr-13004	1143	25	aligns	align	VERB
cblr-13004	1143	26	with	with	ADP
cblr-13004	1143	27	the	the	DET
cblr-13004	1143	28	four	four	NUM
cblr-13004	1143	29	core	core	NOUN
cblr-13004	1143	30	components	component	NOUN
cblr-13004	1143	31	of	of	ADP
cblr-13004	1143	32	the	the	DET
cblr-13004	1143	33	gbp	gbp	NOUN
cblr-13004	1143	34	should	should	AUX
cblr-13004	1143	35	take	take	VERB
cblr-13004	1143	36	reasonable	reasonable	ADJ
cblr-13004	1143	37	steps	step	NOUN
cblr-13004	1143	38	to	to	PART
cblr-13004	1143	39	monitor	monitor	VERB
cblr-13004	1143	40	the	the	DET
cblr-13004	1143	41	issuer	issuer	NOUN
cblr-13004	1143	42	’s	’s	PART
cblr-13004	1143	43	compliance	compliance	NOUN
cblr-13004	1143	44	with	with	ADP
cblr-13004	1143	45	this	this	DET
cblr-13004	1143	46	section	section	NOUN
cblr-13004	1143	47	4	4	NUM
cblr-13004	1143	48	and	and	CCONJ
cblr-13004	1143	49	should	should	AUX
cblr-13004	1143	50	withdraw	withdraw	VERB
cblr-13004	1143	51	its	its	PRON
cblr-13004	1143	52	opinion	opinion	NOUN
cblr-13004	1143	53	if	if	SCONJ
cblr-13004	1143	54	it	it	PRON
cblr-13004	1143	55	becomes	become	VERB
cblr-13004	1143	56	aware	aware	ADJ
cblr-13004	1143	57	that	that	SCONJ
cblr-13004	1143	58	the	the	DET
cblr-13004	1143	59	no	no	NOUN
cblr-13004	1143	60	.	.	NOUN
cblr-13004	1143	61	1	1	NUM
cblr-13004	1143	62	]	]	X
cblr-13004	1143	63	green	green	ADJ
cblr-13004	1143	64	bond	bond	NOUN
cblr-13004	1143	65	reporting	report	VERB
cblr-13004	1143	66	311	311	NUM
cblr-13004	1143	67	issuer	issuer	NOUN
cblr-13004	1143	68	is	be	AUX
cblr-13004	1143	69	not	not	PART
cblr-13004	1143	70	in	in	ADP
cblr-13004	1143	71	compliance	compliance	NOUN
cblr-13004	1143	72	with	with	ADP
cblr-13004	1143	73	this	this	DET
cblr-13004	1143	74	section	section	NOUN
cblr-13004	1143	75	4	4	NUM
cblr-13004	1143	76	.	.	PUNCT
cblr-13004	1143	77	in	in	ADP
cblr-13004	1143	78	this	this	DET
cblr-13004	1143	79	event	event	NOUN
cblr-13004	1143	80	,	,	PUNCT
cblr-13004	1143	81	the	the	DET
cblr-13004	1143	82	external	external	ADJ
cblr-13004	1143	83	reviewer	reviewer	NOUN
cblr-13004	1143	84	should	should	AUX
cblr-13004	1143	85	take	take	VERB
cblr-13004	1143	86	reasonable	reasonable	ADJ
cblr-13004	1143	87	steps	step	NOUN
cblr-13004	1143	88	to	to	PART
cblr-13004	1143	89	notify	notify	VERB
cblr-13004	1143	90	the	the	DET
cblr-13004	1143	91	public	public	NOUN
cblr-13004	1143	92	of	of	ADP
cblr-13004	1143	93	the	the	DET
cblr-13004	1143	94	withdrawal	withdrawal	NOUN
cblr-13004	1143	95	of	of	ADP
cblr-13004	1143	96	its	its	PRON
cblr-13004	1143	97	opinion	opinion	NOUN
cblr-13004	1143	98	.	.	PUNCT
cblr-13004	1144	1	312	312	NUM
cblr-13004	1144	2	columbia	columbia	PROPN
cblr-13004	1144	3	business	business	NOUN
cblr-13004	1144	4	law	law	PROPN
cblr-13004	1144	5	review	review	NOUN
cblr-13004	1144	6	[	[	X
cblr-13004	1144	7	vol	vol	NOUN
cblr-13004	1144	8	.	.	NOUN
cblr-13004	1144	9	2024	2024	NUM