id	sid	tid	token	lemma	pos
cjfa-30898	1	1	date	date	NOUN
cjfa-30898	1	2	of	of	ADP
cjfa-30898	1	3	submission	submission	NOUN
cjfa-30898	1	4	:	:	PUNCT
cjfa-30898	1	5	march	march	PROPN
cjfa-30898	1	6	26	26	NUM
cjfa-30898	1	7	,	,	PUNCT
cjfa-30898	1	8	2020	2020	NUM
cjfa-30898	1	9	;	;	PUNCT
cjfa-30898	1	10	date	date	NOUN
cjfa-30898	1	11	of	of	ADP
cjfa-30898	1	12	acceptance	acceptance	NOUN
cjfa-30898	1	13	:	:	PUNCT
cjfa-30898	1	14	may	may	AUX
cjfa-30898	1	15	17	17	NUM
cjfa-30898	1	16	,	,	PUNCT
cjfa-30898	1	17	2020	2020	NUM
cjfa-30898	1	18	.	.	PUNCT
cjfa-30898	2	1	*	*	PUNCT
cjfa-30898	2	2	contact	contact	NOUN
cjfa-30898	2	3	information	information	NOUN
cjfa-30898	2	4	:	:	PUNCT
cjfa-30898	2	5	aifuwahopeosayantin@gmail.com	aifuwahopeosayantin@gmail.com	PROPN
cjfa-30898	2	6	,	,	PUNCT
cjfa-30898	2	7	department	department	NOUN
cjfa-30898	2	8	of	of	ADP
cjfa-30898	2	9	accounting	accounting	NOUN
cjfa-30898	2	10	,	,	PUNCT
cjfa-30898	2	11	faculty	faculty	NOUN
cjfa-30898	2	12	of	of	ADP
cjfa-30898	2	13	management	management	NOUN
cjfa-30898	2	14	sciences	sciences	PROPN
cjfa-30898	2	15	,	,	PUNCT
cjfa-30898	2	16	university	university	NOUN
cjfa-30898	2	17	of	of	ADP
cjfa-30898	2	18	benin	benin	PROPN
cjfa-30898	2	19	,	,	PUNCT
cjfa-30898	2	20	benin	benin	PROPN
cjfa-30898	2	21	city	city	PROPN
cjfa-30898	2	22	,	,	PUNCT
cjfa-30898	2	23	edo	edo	PROPN
cjfa-30898	2	24	state	state	PROPN
cjfa-30898	2	25	,	,	PUNCT
cjfa-30898	2	26	nigeria	nigeria	PROPN
cjfa-30898	2	27	,	,	PUNCT
cjfa-30898	2	28	phone	phone	NOUN
cjfa-30898	2	29	:	:	PUNCT
cjfa-30898	2	30	+2348113232082	+2348113232082	NUM
cjfa-30898	2	31	;	;	PUNCT
cjfa-30898	2	32	orcid	orcid	PROPN
cjfa-30898	3	1	i	i	NOUN
cjfa-30898	3	2	d	d	NOUN
cjfa-30898	3	3	:	:	PUNCT
cjfa-30898	4	1	https://orcid.org/0000-0001-8908-6637	https://orcid.org/0000-0001-8908-6637	ADJ
cjfa-30898	4	2	.	.	PUNCT
cjfa-30898	4	3	copernican	copernican	PROPN
cjfa-30898	4	4	journal	journal	PROPN
cjfa-30898	4	5	of	of	ADP
cjfa-30898	4	6	finance	finance	PROPN
cjfa-30898	4	7	&	&	CCONJ
cjfa-30898	4	8	accounting	accounting	PROPN
cjfa-30898	4	9	e	e	PROPN
cjfa-30898	4	10	-	-	PROPN
cjfa-30898	4	11	issn	issn	PROPN
cjfa-30898	4	12	2300	2300	NUM
cjfa-30898	4	13	-	-	SYM
cjfa-30898	4	14	3065	3065	NUM
cjfa-30898	4	15	p	p	PROPN
cjfa-30898	4	16	-	-	PUNCT
cjfa-30898	4	17	issn	issn	PROPN
cjfa-30898	4	18	2300	2300	NUM
cjfa-30898	4	19	-	-	SYM
cjfa-30898	4	20	12402020	12402020	NUM
cjfa-30898	4	21	,	,	PUNCT
cjfa-30898	4	22	volume	volume	NOUN
cjfa-30898	4	23	9	9	NUM
cjfa-30898	4	24	,	,	PUNCT
cjfa-30898	4	25	issue	issue	NOUN
cjfa-30898	4	26	1	1	NUM
cjfa-30898	4	27	aifuwa	aifuwa	ADJ
cjfa-30898	4	28	,	,	PUNCT
cjfa-30898	4	29	h.o	h.o	PROPN
cjfa-30898	4	30	.	.	PROPN
cjfa-30898	4	31	(	(	PUNCT
cjfa-30898	4	32	2020	2020	NUM
cjfa-30898	4	33	)	)	PUNCT
cjfa-30898	4	34	.	.	PUNCT
cjfa-30898	5	1	sustainability	sustainability	NOUN
cjfa-30898	5	2	reporting	reporting	NOUN
cjfa-30898	5	3	and	and	CCONJ
cjfa-30898	5	4	firm	firm	ADJ
cjfa-30898	5	5	performance	performance	NOUN
cjfa-30898	5	6	in	in	ADP
cjfa-30898	5	7	developing	develop	VERB
cjfa-30898	5	8	climes	clime	NOUN
cjfa-30898	5	9	:	:	PUNCT
cjfa-30898	5	10	a	a	DET
cjfa-30898	5	11	review	review	NOUN
cjfa-30898	5	12	of	of	ADP
cjfa-30898	5	13	literature	literature	NOUN
cjfa-30898	5	14	.	.	PUNCT
cjfa-30898	6	1	copernican	copernican	PROPN
cjfa-30898	6	2	journal	journal	PROPN
cjfa-30898	6	3	of	of	ADP
cjfa-30898	6	4	finance	finance	PROPN
cjfa-30898	6	5	&	&	CCONJ
cjfa-30898	6	6	accounting	accounting	PROPN
cjfa-30898	6	7	,	,	PUNCT
cjfa-30898	6	8	9(1	9(1	NUM
cjfa-30898	6	9	)	)	PUNCT
cjfa-30898	6	10	,	,	PUNCT
cjfa-30898	6	11	9–29	9–29	NOUN
cjfa-30898	6	12	.	.	PUNCT
cjfa-30898	6	13	http://dx.doi	http://dx.doi	NOUN
cjfa-30898	6	14	.	.	PUNCT
cjfa-30898	7	1	org/10.12775	org/10.12775	PROPN
cjfa-30898	7	2	/	/	SYM
cjfa-30898	7	3	cjfa.2020.001	cjfa.2020.001	PROPN
cjfa-30898	7	4	hope	hope	NOUN
cjfa-30898	7	5	osayantin	osayantin	PROPN
cjfa-30898	7	6	aifuwa	aifuwa	PROPN
cjfa-30898	7	7	*	*	PROPN
cjfa-30898	7	8	university	university	PROPN
cjfa-30898	7	9	of	of	ADP
cjfa-30898	7	10	benin	benin	PROPN
cjfa-30898	7	11	sustainability	sustainability	NOUN
cjfa-30898	7	12	reporting	reporting	NOUN
cjfa-30898	7	13	and	and	CCONJ
cjfa-30898	7	14	firm	firm	ADJ
cjfa-30898	7	15	performance	performance	NOUN
cjfa-30898	7	16	in	in	ADP
cjfa-30898	7	17	developing	develop	VERB
cjfa-30898	7	18	climes	clime	NOUN
cjfa-30898	7	19	:	:	PUNCT
cjfa-30898	7	20	a	a	DET
cjfa-30898	7	21	review	review	NOUN
cjfa-30898	7	22	of	of	ADP
cjfa-30898	7	23	literature	literature	NOUN
cjfa-30898	7	24	keywords	keyword	NOUN
cjfa-30898	7	25	:	:	PUNCT
cjfa-30898	7	26	gri	gri	NOUN
cjfa-30898	7	27	,	,	PUNCT
cjfa-30898	7	28	economic	economic	ADJ
cjfa-30898	7	29	reporting	reporting	NOUN
cjfa-30898	7	30	,	,	PUNCT
cjfa-30898	7	31	social	social	ADJ
cjfa-30898	7	32	reporting	reporting	NOUN
cjfa-30898	7	33	,	,	PUNCT
cjfa-30898	7	34	environmental	environmental	ADJ
cjfa-30898	7	35	reporting	reporting	NOUN
cjfa-30898	7	36	,	,	PUNCT
cjfa-30898	7	37	developing	develop	VERB
cjfa-30898	7	38	climes	clime	NOUN
cjfa-30898	7	39	.	.	PUNCT
cjfa-30898	8	1	j	j	PROPN
cjfa-30898	8	2	e	e	PROPN
cjfa-30898	8	3	l	l	PROPN
cjfa-30898	8	4	classification	classification	NOUN
cjfa-30898	8	5	:	:	PUNCT
cjfa-30898	8	6	m41	m41	NUM
cjfa-30898	8	7	,	,	PUNCT
cjfa-30898	8	8	k32	k32	PROPN
cjfa-30898	8	9	.	.	PUNCT
cjfa-30898	9	1	abstract	abstract	PROPN
cjfa-30898	9	2	:	:	PUNCT
cjfa-30898	9	3	the	the	DET
cjfa-30898	9	4	study	study	NOUN
cjfa-30898	9	5	basically	basically	ADV
cjfa-30898	9	6	examined	examine	VERB
cjfa-30898	9	7	the	the	DET
cjfa-30898	9	8	impact	impact	NOUN
cjfa-30898	9	9	of	of	ADP
cjfa-30898	9	10	sustainability	sustainability	NOUN
cjfa-30898	9	11	reporting	report	VERB
cjfa-30898	9	12	on	on	ADP
cjfa-30898	9	13	firm	firm	ADJ
cjfa-30898	9	14	performance	performance	NOUN
cjfa-30898	9	15	in	in	ADP
cjfa-30898	9	16	developing	develop	VERB
cjfa-30898	9	17	climes	clime	NOUN
cjfa-30898	9	18	.	.	PUNCT
cjfa-30898	10	1	a	a	DET
cjfa-30898	10	2	systematic	systematic	ADJ
cjfa-30898	10	3	content	content	NOUN
cjfa-30898	10	4	analysis	analysis	NOUN
cjfa-30898	10	5	approach	approach	NOUN
cjfa-30898	10	6	was	be	AUX
cjfa-30898	10	7	adopted	adopt	VERB
cjfa-30898	10	8	in	in	ADP
cjfa-30898	10	9	the	the	DET
cjfa-30898	10	10	study	study	NOUN
cjfa-30898	10	11	and	and	CCONJ
cjfa-30898	10	12	it	it	PRON
cjfa-30898	10	13	formed	form	VERB
cjfa-30898	10	14	the	the	DET
cjfa-30898	10	15	basis	basis	NOUN
cjfa-30898	10	16	for	for	ADP
cjfa-30898	10	17	the	the	DET
cjfa-30898	10	18	researcher	researcher	NOUN
cjfa-30898	10	19	’s	’s	PART
cjfa-30898	10	20	conclusion	conclusion	NOUN
cjfa-30898	10	21	and	and	CCONJ
cjfa-30898	10	22	recommendations	recommendation	NOUN
cjfa-30898	10	23	.	.	PUNCT
cjfa-30898	11	1	the	the	DET
cjfa-30898	11	2	findings	finding	NOUN
cjfa-30898	11	3	of	of	ADP
cjfa-30898	11	4	reviewed	review	VERB
cjfa-30898	11	5	extant	extant	ADJ
cjfa-30898	11	6	literature	literature	NOUN
cjfa-30898	11	7	showed	show	VERB
cjfa-30898	11	8	that	that	SCONJ
cjfa-30898	11	9	there	there	PRON
cjfa-30898	11	10	were	be	VERB
cjfa-30898	11	11	inconclusive	inconclusive	ADJ
cjfa-30898	11	12	findings	finding	NOUN
cjfa-30898	11	13	on	on	ADP
cjfa-30898	11	14	the	the	DET
cjfa-30898	11	15	impact	impact	NOUN
cjfa-30898	11	16	of	of	ADP
cjfa-30898	11	17	sustainability	sustainability	NOUN
cjfa-30898	11	18	reporting	report	VERB
cjfa-30898	11	19	on	on	ADP
cjfa-30898	11	20	firm	firm	ADJ
cjfa-30898	11	21	performance	performance	NOUN
cjfa-30898	11	22	.	.	PUNCT
cjfa-30898	12	1	however	however	ADV
cjfa-30898	12	2	,	,	PUNCT
cjfa-30898	12	3	a	a	DET
cjfa-30898	12	4	large	large	ADJ
cjfa-30898	12	5	number	number	NOUN
cjfa-30898	12	6	of	of	ADP
cjfa-30898	12	7	works	work	NOUN
cjfa-30898	12	8	submitted	submit	VERB
cjfa-30898	12	9	a	a	DET
cjfa-30898	12	10	positive	positive	ADJ
cjfa-30898	12	11	relationship	relationship	NOUN
cjfa-30898	12	12	between	between	ADP
cjfa-30898	12	13	sustainability	sustainability	NOUN
cjfa-30898	12	14	reporting	reporting	NOUN
cjfa-30898	12	15	and	and	CCONJ
cjfa-30898	12	16	firms	firm	NOUN
cjfa-30898	12	17	’	’	PART
cjfa-30898	12	18	performance	performance	NOUN
cjfa-30898	12	19	.	.	PUNCT
cjfa-30898	13	1	secondly	secondly	ADV
cjfa-30898	13	2	,	,	PUNCT
cjfa-30898	13	3	financial	financial	ADJ
cjfa-30898	13	4	performance	performance	NOUN
cjfa-30898	13	5	measures	measure	NOUN
cjfa-30898	13	6	often	often	ADV
cjfa-30898	13	7	used	use	VERB
cjfa-30898	13	8	by	by	ADP
cjfa-30898	13	9	researchers	researcher	NOUN
cjfa-30898	13	10	include	include	VERB
cjfa-30898	13	11	the	the	DET
cjfa-30898	13	12	profitability	profitability	NOUN
cjfa-30898	13	13	measures	measure	NOUN
cjfa-30898	13	14	(	(	PUNCT
cjfa-30898	13	15	roa	roa	NOUN
cjfa-30898	13	16	and	and	CCONJ
cjfa-30898	13	17	roe	roe	PROPN
cjfa-30898	13	18	)	)	PUNCT
cjfa-30898	13	19	and	and	CCONJ
cjfa-30898	13	20	market	market	NOUN
cjfa-30898	13	21	-	-	PUNCT
cjfa-30898	13	22	base	base	NOUN
cjfa-30898	13	23	measure	measure	NOUN
cjfa-30898	13	24	(	(	PUNCT
cjfa-30898	13	25	eps	eps	NOUN
cjfa-30898	13	26	and	and	CCONJ
cjfa-30898	13	27	dps	dps	NOUN
cjfa-30898	13	28	)	)	PUNCT
cjfa-30898	13	29	,	,	PUNCT
cjfa-30898	13	30	and	and	CCONJ
cjfa-30898	13	31	the	the	DET
cjfa-30898	13	32	fourth	fourth	ADJ
cjfa-30898	13	33	version	version	NOUN
cjfa-30898	13	34	of	of	ADP
cjfa-30898	13	35	the	the	DET
cjfa-30898	13	36	global	global	ADJ
cjfa-30898	13	37	reporting	reporting	NOUN
cjfa-30898	13	38	initiative	initiative	NOUN
cjfa-30898	13	39	(	(	PUNCT
cjfa-30898	13	40	gri	gri	NOUN
cjfa-30898	13	41	)	)	PUNCT
cjfa-30898	13	42	framework	framework	NOUN
cjfa-30898	13	43	in	in	ADP
cjfa-30898	13	44	calculating	calculate	VERB
cjfa-30898	13	45	sustainability	sustainability	NOUN
cjfa-30898	13	46	disclosure	disclosure	NOUN
cjfa-30898	13	47	index	index	NOUN
cjfa-30898	13	48	via	via	ADP
cjfa-30898	13	49	content	content	NOUN
cjfa-30898	13	50	analysis	analysis	NOUN
cjfa-30898	13	51	.	.	PUNCT
cjfa-30898	14	1	thirdly	thirdly	ADV
cjfa-30898	14	2	,	,	PUNCT
cjfa-30898	14	3	we	we	PRON
cjfa-30898	14	4	also	also	ADV
cjfa-30898	14	5	found	find	VERB
cjfa-30898	14	6	that	that	SCONJ
cjfa-30898	14	7	sustainability	sustainability	NOUN
cjfa-30898	14	8	disclosure	disclosure	NOUN
cjfa-30898	14	9	level	level	NOUN
cjfa-30898	14	10	was	be	AUX
cjfa-30898	14	11	low	low	ADJ
cjfa-30898	14	12	in	in	ADP
cjfa-30898	14	13	developing	develop	VERB
cjfa-30898	14	14	climes	clime	NOUN
cjfa-30898	14	15	compared	compare	VERB
cjfa-30898	14	16	to	to	ADP
cjfa-30898	14	17	other	other	ADJ
cjfa-30898	14	18	developed	develop	VERB
cjfa-30898	14	19	climes	clime	NOUN
cjfa-30898	14	20	.	.	PUNCT
cjfa-30898	15	1	we	we	PRON
cjfa-30898	15	2	observed	observe	VERB
cjfa-30898	15	3	some	some	DET
cjfa-30898	15	4	methodological	methodological	ADJ
cjfa-30898	15	5	flaws	flaw	NOUN
cjfa-30898	15	6	in	in	ADP
cjfa-30898	15	7	extant	extant	ADJ
cjfa-30898	15	8	literature	literature	NOUN
cjfa-30898	15	9	on	on	ADP
cjfa-30898	15	10	the	the	DET
cjfa-30898	15	11	sector	sector	NOUN
cjfa-30898	15	12	investigated	investigate	VERB
cjfa-30898	15	13	and	and	CCONJ
cjfa-30898	15	14	sample	sample	NOUN
cjfa-30898	15	15	size	size	NOUN
cjfa-30898	15	16	employed	employ	VERB
cjfa-30898	15	17	.	.	PUNCT
cjfa-30898	16	1	this	this	DET
cjfa-30898	16	2	study	study	NOUN
cjfa-30898	16	3	,	,	PUNCT
cjfa-30898	16	4	therefore	therefore	ADV
cjfa-30898	16	5	,	,	PUNCT
cjfa-30898	16	6	recommended	recommend	VERB
cjfa-30898	16	7	that	that	SCONJ
cjfa-30898	16	8	further	further	ADJ
cjfa-30898	16	9	studies	study	NOUN
cjfa-30898	16	10	should	should	AUX
cjfa-30898	16	11	be	be	AUX
cjfa-30898	16	12	carried	carry	VERB
cjfa-30898	16	13	out	out	ADP
cjfa-30898	16	14	on	on	ADP
cjfa-30898	16	15	the	the	DET
cjfa-30898	16	16	impact	impact	NOUN
cjfa-30898	16	17	of	of	ADP
cjfa-30898	16	18	sustainability	sustainability	NOUN
cjfa-30898	16	19	reporting	reporting	NOUN
cjfa-30898	16	20	on	on	ADP
cjfa-30898	16	21	firms	firm	NOUN
cjfa-30898	16	22	’	'	PUNCT
cjfa-30898	16	23	performance	performance	NOUN
cjfa-30898	16	24	based	base	VERB
cjfa-30898	16	25	on	on	ADP
cjfa-30898	16	26	the	the	DET
cjfa-30898	16	27	suggested	suggest	VERB
cjfa-30898	16	28	methodological	methodological	ADJ
cjfa-30898	16	29	improvement	improvement	NOUN
cjfa-30898	16	30	.	.	PUNCT
cjfa-30898	17	1	hope	hope	PROPN
cjfa-30898	17	2	osayantin	osayantin	PROPN
cjfa-30898	17	3	aifuwa10	aifuwa10	AUX
cjfa-30898	17	4	 	 	SPACE
cjfa-30898	17	5	introduction	introduction	NOUN
cjfa-30898	17	6	no	no	DET
cjfa-30898	17	7	business	business	NOUN
cjfa-30898	17	8	can	can	AUX
cjfa-30898	17	9	exist	exist	VERB
cjfa-30898	17	10	without	without	ADP
cjfa-30898	17	11	interaction	interaction	NOUN
cjfa-30898	17	12	from	from	ADP
cjfa-30898	17	13	its	its	PRON
cjfa-30898	17	14	environment	environment	NOUN
cjfa-30898	17	15	.	.	PUNCT
cjfa-30898	18	1	this	this	DET
cjfa-30898	18	2	interaction	interaction	NOUN
cjfa-30898	18	3	with	with	ADP
cjfa-30898	18	4	the	the	DET
cjfa-30898	18	5	environment	environment	NOUN
cjfa-30898	18	6	is	be	AUX
cjfa-30898	18	7	a	a	DET
cjfa-30898	18	8	vital	vital	ADJ
cjfa-30898	18	9	strategy	strategy	NOUN
cjfa-30898	18	10	for	for	ADP
cjfa-30898	18	11	survival	survival	NOUN
cjfa-30898	18	12	and	and	CCONJ
cjfa-30898	18	13	thus	thus	ADV
cjfa-30898	18	14	enables	enable	VERB
cjfa-30898	18	15	it	it	PRON
cjfa-30898	18	16	to	to	PART
cjfa-30898	18	17	be	be	AUX
cjfa-30898	18	18	self	self	NOUN
cjfa-30898	18	19	-	-	PUNCT
cjfa-30898	18	20	sufficient	sufficient	ADJ
cjfa-30898	18	21	and	and	CCONJ
cjfa-30898	18	22	reliant	reliant	ADJ
cjfa-30898	18	23	and	and	CCONJ
cjfa-30898	18	24	above	above	ADP
cjfa-30898	18	25	all	all	PRON
cjfa-30898	18	26	,	,	PUNCT
cjfa-30898	18	27	be	be	AUX
cjfa-30898	18	28	sustainable	sustainable	ADJ
cjfa-30898	18	29	.	.	PUNCT
cjfa-30898	19	1	in	in	ADP
cjfa-30898	19	2	order	order	NOUN
cjfa-30898	19	3	to	to	PART
cjfa-30898	19	4	achieve	achieve	VERB
cjfa-30898	19	5	maximum	maximum	ADJ
cjfa-30898	19	6	sustainability	sustainability	NOUN
cjfa-30898	19	7	in	in	ADP
cjfa-30898	19	8	business	business	NOUN
cjfa-30898	19	9	operations	operation	NOUN
cjfa-30898	19	10	,	,	PUNCT
cjfa-30898	19	11	an	an	DET
cjfa-30898	19	12	organization	organization	NOUN
cjfa-30898	19	13	must	must	AUX
cjfa-30898	19	14	minimize	minimize	VERB
cjfa-30898	19	15	such	such	ADJ
cjfa-30898	19	16	negative	negative	ADJ
cjfa-30898	19	17	impacts	impact	NOUN
cjfa-30898	19	18	as	as	ADP
cjfa-30898	19	19	its	its	PRON
cjfa-30898	19	20	emissions	emission	NOUN
cjfa-30898	19	21	,	,	PUNCT
cjfa-30898	19	22	waste	waste	NOUN
cjfa-30898	19	23	,	,	PUNCT
cjfa-30898	19	24	social	social	ADJ
cjfa-30898	19	25	issue	issue	NOUN
cjfa-30898	19	26	,	,	PUNCT
cjfa-30898	19	27	and	and	CCONJ
cjfa-30898	19	28	unfair	unfair	ADJ
cjfa-30898	19	29	treatment	treatment	NOUN
cjfa-30898	19	30	of	of	ADP
cjfa-30898	19	31	business	business	NOUN
cjfa-30898	19	32	employees	employee	NOUN
cjfa-30898	19	33	to	to	ADP
cjfa-30898	19	34	the	the	DET
cjfa-30898	19	35	barest	bare	ADJ
cjfa-30898	19	36	minimum	minimum	NOUN
cjfa-30898	19	37	.	.	PUNCT
cjfa-30898	20	1	when	when	SCONJ
cjfa-30898	20	2	this	this	PRON
cjfa-30898	20	3	is	be	AUX
cjfa-30898	20	4	achieved	achieve	VERB
cjfa-30898	20	5	,	,	PUNCT
cjfa-30898	20	6	then	then	ADV
cjfa-30898	20	7	a	a	DET
cjfa-30898	20	8	company	company	NOUN
cjfa-30898	20	9	could	could	AUX
cjfa-30898	20	10	be	be	AUX
cjfa-30898	20	11	said	say	VERB
cjfa-30898	20	12	to	to	PART
cjfa-30898	20	13	have	have	AUX
cjfa-30898	20	14	performed	perform	VERB
cjfa-30898	20	15	well	well	ADV
cjfa-30898	20	16	(	(	PUNCT
cjfa-30898	20	17	joseph	joseph	PROPN
cjfa-30898	20	18	,	,	PUNCT
cjfa-30898	20	19	2016	2016	NUM
cjfa-30898	20	20	)	)	PUNCT
cjfa-30898	20	21	.	.	PUNCT
cjfa-30898	21	1	firms	firm	NOUN
cjfa-30898	21	2	’	’	PART
cjfa-30898	21	3	performance	performance	NOUN
cjfa-30898	21	4	,	,	PUNCT
cjfa-30898	21	5	in	in	ADP
cjfa-30898	21	6	the	the	DET
cjfa-30898	21	7	present	present	ADJ
cjfa-30898	21	8	dispensation	dispensation	NOUN
cjfa-30898	21	9	,	,	PUNCT
cjfa-30898	21	10	simply	simply	ADV
cjfa-30898	21	11	means	mean	VERB
cjfa-30898	21	12	how	how	SCONJ
cjfa-30898	21	13	a	a	DET
cjfa-30898	21	14	firm	firm	NOUN
cjfa-30898	21	15	effectively	effectively	ADV
cjfa-30898	21	16	and	and	CCONJ
cjfa-30898	21	17	efficiently	efficiently	ADV
cjfa-30898	21	18	harnesses	harness	VERB
cjfa-30898	21	19	its	its	PRON
cjfa-30898	21	20	limited	limited	ADJ
cjfa-30898	21	21	resources	resource	NOUN
cjfa-30898	21	22	(	(	PUNCT
cjfa-30898	21	23	land	land	NOUN
cjfa-30898	21	24	,	,	PUNCT
cjfa-30898	21	25	labour	labour	NOUN
cjfa-30898	21	26	and	and	CCONJ
cjfa-30898	21	27	capital	capital	NOUN
cjfa-30898	21	28	)	)	PUNCT
cjfa-30898	21	29	at	at	ADP
cjfa-30898	21	30	its	its	PRON
cjfa-30898	21	31	disposal	disposal	NOUN
cjfa-30898	21	32	to	to	PART
cjfa-30898	21	33	create	create	VERB
cjfa-30898	21	34	value	value	NOUN
cjfa-30898	21	35	.	.	PUNCT
cjfa-30898	22	1	to	to	PART
cjfa-30898	22	2	create	create	VERB
cjfa-30898	22	3	value	value	NOUN
cjfa-30898	22	4	simply	simply	ADV
cjfa-30898	22	5	means	mean	VERB
cjfa-30898	22	6	achieving	achieve	VERB
cjfa-30898	22	7	sufficient	sufficient	ADJ
cjfa-30898	22	8	profit	profit	NOUN
cjfa-30898	22	9	and	and	CCONJ
cjfa-30898	22	10	at	at	ADP
cjfa-30898	22	11	the	the	DET
cjfa-30898	22	12	same	same	ADJ
cjfa-30898	22	13	time	time	NOUN
cjfa-30898	22	14	satisfying	satisfy	VERB
cjfa-30898	22	15	the	the	DET
cjfa-30898	22	16	need	need	NOUN
cjfa-30898	22	17	of	of	ADP
cjfa-30898	22	18	diversified	diversified	ADJ
cjfa-30898	22	19	groups	group	NOUN
cjfa-30898	22	20	of	of	ADP
cjfa-30898	22	21	stakeholders	stakeholder	NOUN
cjfa-30898	22	22	(	(	PUNCT
cjfa-30898	22	23	burhan	burhan	PROPN
cjfa-30898	22	24	&	&	CCONJ
cjfa-30898	22	25	ramanti	ramanti	PROPN
cjfa-30898	22	26	,	,	PUNCT
cjfa-30898	22	27	2012	2012	NUM
cjfa-30898	22	28	)	)	PUNCT
cjfa-30898	22	29	.	.	PUNCT
cjfa-30898	23	1	a	a	DET
cjfa-30898	23	2	firm	firm	NOUN
cjfa-30898	23	3	’s	’s	PART
cjfa-30898	23	4	ability	ability	NOUN
cjfa-30898	23	5	to	to	PART
cjfa-30898	23	6	manage	manage	VERB
cjfa-30898	23	7	its	its	PRON
cjfa-30898	23	8	financial	financial	ADJ
cjfa-30898	23	9	and	and	CCONJ
cjfa-30898	23	10	non	non	ADJ
cjfa-30898	23	11	-	-	ADJ
cjfa-30898	23	12	financial	financial	ADJ
cjfa-30898	23	13	activities	activity	NOUN
cjfa-30898	23	14	is	be	AUX
cjfa-30898	23	15	very	very	ADV
cjfa-30898	23	16	crucial	crucial	ADJ
cjfa-30898	23	17	to	to	ADP
cjfa-30898	23	18	its	its	PRON
cjfa-30898	23	19	survival	survival	NOUN
cjfa-30898	23	20	(	(	PUNCT
cjfa-30898	23	21	taouab	taouab	PROPN
cjfa-30898	23	22	&	&	CCONJ
cjfa-30898	23	23	issor	issor	NOUN
cjfa-30898	23	24	,	,	PUNCT
cjfa-30898	23	25	2019	2019	NUM
cjfa-30898	23	26	)	)	PUNCT
cjfa-30898	23	27	.	.	PUNCT
cjfa-30898	24	1	when	when	SCONJ
cjfa-30898	24	2	this	this	PRON
cjfa-30898	24	3	is	be	AUX
cjfa-30898	24	4	achieved	achieve	VERB
cjfa-30898	24	5	at	at	ADP
cjfa-30898	24	6	a	a	DET
cjfa-30898	24	7	significant	significant	ADJ
cjfa-30898	24	8	level	level	NOUN
cjfa-30898	24	9	in	in	ADP
cjfa-30898	24	10	a	a	DET
cjfa-30898	24	11	firm	firm	NOUN
cjfa-30898	24	12	,	,	PUNCT
cjfa-30898	24	13	it	it	PRON
cjfa-30898	24	14	is	be	AUX
cjfa-30898	24	15	said	say	VERB
cjfa-30898	24	16	to	to	PART
cjfa-30898	24	17	be	be	AUX
cjfa-30898	24	18	sustainable	sustainable	ADJ
cjfa-30898	24	19	.	.	PUNCT
cjfa-30898	25	1	the	the	DET
cjfa-30898	25	2	concept	concept	NOUN
cjfa-30898	25	3	of	of	ADP
cjfa-30898	25	4	sustainable	sustainable	ADJ
cjfa-30898	25	5	development	development	NOUN
cjfa-30898	25	6	or	or	CCONJ
cjfa-30898	25	7	sustainability	sustainability	NOUN
cjfa-30898	25	8	gained	gain	VERB
cjfa-30898	25	9	prominence	prominence	NOUN
cjfa-30898	25	10	following	follow	VERB
cjfa-30898	25	11	the	the	DET
cjfa-30898	25	12	1987	1987	NUM
cjfa-30898	25	13	brundtland	brundtland	PROPN
cjfa-30898	25	14	report	report	NOUN
cjfa-30898	25	15	on	on	ADP
cjfa-30898	25	16	bridging	bridge	VERB
cjfa-30898	25	17	the	the	DET
cjfa-30898	25	18	gap	gap	NOUN
cjfa-30898	25	19	between	between	ADP
cjfa-30898	25	20	environmental	environmental	ADJ
cjfa-30898	25	21	and	and	CCONJ
cjfa-30898	25	22	human	human	ADJ
cjfa-30898	25	23	development	development	NOUN
cjfa-30898	25	24	concerns	concern	NOUN
cjfa-30898	25	25	(	(	PUNCT
cjfa-30898	25	26	bebbington	bebbington	PROPN
cjfa-30898	25	27	&	&	CCONJ
cjfa-30898	25	28	larrinaga	larrinaga	PROPN
cjfa-30898	25	29	,	,	PUNCT
cjfa-30898	25	30	2014	2014	NUM
cjfa-30898	25	31	;	;	PUNCT
cjfa-30898	25	32	bebbington	bebbington	PROPN
cjfa-30898	25	33	&	&	CCONJ
cjfa-30898	25	34	unerman	unerman	PROPN
cjfa-30898	25	35	,	,	PUNCT
cjfa-30898	25	36	2017	2017	NUM
cjfa-30898	25	37	)	)	PUNCT
cjfa-30898	25	38	.	.	PUNCT
cjfa-30898	26	1	the	the	DET
cjfa-30898	26	2	concept	concept	NOUN
cjfa-30898	26	3	further	far	ADV
cjfa-30898	26	4	gained	gain	VERB
cjfa-30898	26	5	more	more	ADJ
cjfa-30898	26	6	popularity	popularity	NOUN
cjfa-30898	26	7	following	follow	VERB
cjfa-30898	26	8	the	the	DET
cjfa-30898	26	9	united	united	PROPN
cjfa-30898	26	10	nation	nation	PROPN
cjfa-30898	26	11	’s	’s	PART
cjfa-30898	26	12	transformation	transformation	NOUN
cjfa-30898	26	13	agenda	agenda	NOUN
cjfa-30898	26	14	which	which	PRON
cjfa-30898	26	15	should	should	AUX
cjfa-30898	26	16	be	be	AUX
cjfa-30898	26	17	achieved	achieve	VERB
cjfa-30898	26	18	before	before	ADP
cjfa-30898	26	19	the	the	DET
cjfa-30898	26	20	year	year	NOUN
cjfa-30898	26	21	2030	2030	NUM
cjfa-30898	26	22	.	.	PUNCT
cjfa-30898	27	1	the	the	DET
cjfa-30898	27	2	united	united	PROPN
cjfa-30898	27	3	nations	nations	PROPN
cjfa-30898	27	4	(	(	PUNCT
cjfa-30898	27	5	un	un	PROPN
cjfa-30898	27	6	)	)	PUNCT
cjfa-30898	27	7	adopted	adopt	VERB
cjfa-30898	27	8	the	the	DET
cjfa-30898	27	9	organization	organization	NOUN
cjfa-30898	27	10	for	for	ADP
cjfa-30898	27	11	economic	economic	ADJ
cjfa-30898	27	12	and	and	CCONJ
cjfa-30898	27	13	community	community	NOUN
cjfa-30898	27	14	development	development	NOUN
cjfa-30898	27	15	’s	’s	PART
cjfa-30898	27	16	(	(	PUNCT
cjfa-30898	27	17	oecd	oecd	PROPN
cjfa-30898	27	18	)	)	PUNCT
cjfa-30898	27	19	millennium	millennium	NOUN
cjfa-30898	27	20	development	development	NOUN
cjfa-30898	27	21	goals	goal	NOUN
cjfa-30898	27	22	(	(	PUNCT
cjfa-30898	27	23	mdgs	mdgs	NOUN
cjfa-30898	27	24	)	)	PUNCT
cjfa-30898	27	25	developed	develop	VERB
cjfa-30898	27	26	in	in	ADP
cjfa-30898	27	27	1966	1966	NUM
cjfa-30898	27	28	and	and	CCONJ
cjfa-30898	27	29	modified	modify	VERB
cjfa-30898	27	30	it	it	PRON
cjfa-30898	27	31	into	into	ADP
cjfa-30898	27	32	seventeen	seventeen	NUM
cjfa-30898	27	33	sustainable	sustainable	ADJ
cjfa-30898	27	34	development	development	NOUN
cjfa-30898	27	35	goals	goal	NOUN
cjfa-30898	27	36	(	(	PUNCT
cjfa-30898	27	37	sdgs	sdgs	ADJ
cjfa-30898	27	38	)	)	PUNCT
cjfa-30898	27	39	(	(	PUNCT
cjfa-30898	27	40	bebbington	bebbington	PROPN
cjfa-30898	27	41	&	&	CCONJ
cjfa-30898	27	42	unerman	unerman	PROPN
cjfa-30898	27	43	,	,	PUNCT
cjfa-30898	27	44	2017	2017	NUM
cjfa-30898	27	45	)	)	PUNCT
cjfa-30898	27	46	.	.	PUNCT
cjfa-30898	28	1	the	the	DET
cjfa-30898	28	2	main	main	ADJ
cjfa-30898	28	3	objective	objective	NOUN
cjfa-30898	28	4	of	of	ADP
cjfa-30898	28	5	the	the	DET
cjfa-30898	28	6	sdgs	sdgs	NOUN
cjfa-30898	28	7	is	be	AUX
cjfa-30898	28	8	to	to	PART
cjfa-30898	28	9	improve	improve	VERB
cjfa-30898	28	10	social	social	ADJ
cjfa-30898	28	11	,	,	PUNCT
cjfa-30898	28	12	ecological	ecological	ADJ
cjfa-30898	28	13	and	and	CCONJ
cjfa-30898	28	14	economic	economic	ADJ
cjfa-30898	28	15	outcomes	outcome	NOUN
cjfa-30898	28	16	by	by	ADP
cjfa-30898	28	17	governments	government	NOUN
cjfa-30898	28	18	and	and	CCONJ
cjfa-30898	28	19	businesses	business	NOUN
cjfa-30898	28	20	across	across	ADP
cjfa-30898	28	21	the	the	DET
cjfa-30898	28	22	globe	globe	NOUN
cjfa-30898	28	23	(	(	PUNCT
cjfa-30898	28	24	kim	kim	PROPN
cjfa-30898	28	25	,	,	PUNCT
cjfa-30898	28	26	2016	2016	NUM
cjfa-30898	28	27	;	;	PUNCT
cjfa-30898	28	28	un	un	PROPN
cjfa-30898	28	29	,	,	PUNCT
cjfa-30898	28	30	2016	2016	NUM
cjfa-30898	28	31	)	)	PUNCT
cjfa-30898	28	32	.	.	PUNCT
cjfa-30898	29	1	thus	thus	ADV
cjfa-30898	29	2	,	,	PUNCT
cjfa-30898	29	3	businesses	business	NOUN
cjfa-30898	29	4	can	can	AUX
cjfa-30898	29	5	promote	promote	VERB
cjfa-30898	29	6	the	the	DET
cjfa-30898	29	7	un	un	PROPN
cjfa-30898	29	8	’s	’s	PART
cjfa-30898	29	9	sustainable	sustainable	ADJ
cjfa-30898	29	10	development	development	NOUN
cjfa-30898	29	11	agenda	agenda	NOUN
cjfa-30898	29	12	or	or	CCONJ
cjfa-30898	29	13	goals	goal	NOUN
cjfa-30898	29	14	through	through	ADP
cjfa-30898	29	15	sustainability	sustainability	NOUN
cjfa-30898	29	16	reporting	reporting	NOUN
cjfa-30898	29	17	.	.	PUNCT
cjfa-30898	30	1	sustainability	sustainability	NOUN
cjfa-30898	30	2	reporting	reporting	NOUN
cjfa-30898	30	3	is	be	AUX
cjfa-30898	30	4	the	the	DET
cjfa-30898	30	5	process	process	NOUN
cjfa-30898	30	6	whereby	whereby	SCONJ
cjfa-30898	30	7	companies	company	NOUN
cjfa-30898	30	8	disclose	disclose	VERB
cjfa-30898	30	9	their	their	PRON
cjfa-30898	30	10	economic	economic	ADJ
cjfa-30898	30	11	,	,	PUNCT
cjfa-30898	30	12	environmental	environmental	ADJ
cjfa-30898	30	13	and	and	CCONJ
cjfa-30898	30	14	social	social	ADJ
cjfa-30898	30	15	impacts	impact	NOUN
cjfa-30898	30	16	on	on	ADP
cjfa-30898	30	17	society	society	NOUN
cjfa-30898	30	18	and	and	CCONJ
cjfa-30898	30	19	environment	environment	NOUN
cjfa-30898	30	20	as	as	ADP
cjfa-30898	30	21	a	a	DET
cjfa-30898	30	22	result	result	NOUN
cjfa-30898	30	23	of	of	ADP
cjfa-30898	30	24	their	their	PRON
cjfa-30898	30	25	daily	daily	ADJ
cjfa-30898	30	26	business	business	NOUN
cjfa-30898	30	27	activities	activity	NOUN
cjfa-30898	30	28	(	(	PUNCT
cjfa-30898	30	29	global	global	ADJ
cjfa-30898	30	30	reporting	reporting	NOUN
cjfa-30898	30	31	initiative	initiative	NOUN
cjfa-30898	31	1	[	[	X
cjfa-30898	31	2	gri	gri	X
cjfa-30898	31	3	]	]	X
cjfa-30898	31	4	,	,	PUNCT
cjfa-30898	31	5	2019	2019	NUM
cjfa-30898	31	6	)	)	PUNCT
cjfa-30898	31	7	.	.	PUNCT
cjfa-30898	32	1	business	business	NOUN
cjfa-30898	32	2	firms	firm	NOUN
cjfa-30898	32	3	are	be	AUX
cjfa-30898	32	4	not	not	PART
cjfa-30898	32	5	socially	socially	ADV
cjfa-30898	32	6	and	and	CCONJ
cjfa-30898	32	7	environmentally	environmentally	ADV
cjfa-30898	32	8	responsible	responsible	ADJ
cjfa-30898	32	9	because	because	SCONJ
cjfa-30898	32	10	their	their	PRON
cjfa-30898	32	11	activities	activity	NOUN
cjfa-30898	32	12	cause	cause	VERB
cjfa-30898	32	13	environmental	environmental	ADJ
cjfa-30898	32	14	degradation	degradation	NOUN
cjfa-30898	32	15	,	,	PUNCT
cjfa-30898	32	16	climate	climate	NOUN
cjfa-30898	32	17	change	change	NOUN
cjfa-30898	32	18	,	,	PUNCT
cjfa-30898	32	19	pollution	pollution	NOUN
cjfa-30898	32	20	and	and	CCONJ
cjfa-30898	32	21	even	even	ADV
cjfa-30898	32	22	poverty	poverty	NOUN
cjfa-30898	32	23	in	in	ADP
cjfa-30898	32	24	the	the	DET
cjfa-30898	32	25	environments	environment	NOUN
cjfa-30898	32	26	and	and	CCONJ
cjfa-30898	32	27	communities	community	NOUN
cjfa-30898	32	28	they	they	PRON
cjfa-30898	32	29	operate	operate	VERB
cjfa-30898	32	30	in	in	ADP
cjfa-30898	32	31	.	.	PUNCT
cjfa-30898	33	1	sustainability	sustainability	NOUN
cjfa-30898	33	2	reporting	reporting	NOUN
cjfa-30898	33	3	and	and	CCONJ
cjfa-30898	33	4	firm	firm	ADJ
cjfa-30898	33	5	performance	performance	NOUN
cjfa-30898	33	6	…	…	SYM
cjfa-30898	33	7	11	11	NUM
cjfa-30898	33	8	scientists	scientist	NOUN
cjfa-30898	33	9	have	have	AUX
cjfa-30898	33	10	also	also	ADV
cjfa-30898	33	11	noted	note	VERB
cjfa-30898	33	12	that	that	SCONJ
cjfa-30898	33	13	the	the	DET
cjfa-30898	33	14	ecosystem	ecosystem	NOUN
cjfa-30898	33	15	has	have	AUX
cjfa-30898	33	16	changed	change	VERB
cjfa-30898	33	17	drastically	drastically	ADV
cjfa-30898	33	18	as	as	ADP
cjfa-30898	33	19	a	a	DET
cjfa-30898	33	20	result	result	NOUN
cjfa-30898	33	21	of	of	ADP
cjfa-30898	33	22	firms	firm	NOUN
cjfa-30898	33	23	’	'	PUNCT
cjfa-30898	33	24	activities	activity	NOUN
cjfa-30898	33	25	(	(	PUNCT
cjfa-30898	33	26	kusuma	kusuma	PROPN
cjfa-30898	33	27	&	&	CCONJ
cjfa-30898	33	28	koesrindartoto	koesrindartoto	PROPN
cjfa-30898	33	29	,	,	PUNCT
cjfa-30898	33	30	2014	2014	NUM
cjfa-30898	33	31	)	)	PUNCT
cjfa-30898	33	32	.	.	PUNCT
cjfa-30898	34	1	firms	firm	NOUN
cjfa-30898	34	2	’	'	PUNCT
cjfa-30898	34	3	irresponsible	irresponsible	ADJ
cjfa-30898	34	4	attitude	attitude	NOUN
cjfa-30898	34	5	is	be	AUX
cjfa-30898	34	6	evident	evident	ADJ
cjfa-30898	34	7	in	in	ADP
cjfa-30898	34	8	its	its	PRON
cjfa-30898	34	9	’	'	PUNCT
cjfa-30898	34	10	financial	financial	ADJ
cjfa-30898	34	11	statements	statement	NOUN
cjfa-30898	34	12	.	.	PUNCT
cjfa-30898	35	1	that	that	SCONJ
cjfa-30898	35	2	at	at	ADP
cjfa-30898	35	3	the	the	DET
cjfa-30898	35	4	end	end	NOUN
cjfa-30898	35	5	of	of	ADP
cjfa-30898	35	6	every	every	DET
cjfa-30898	35	7	financial	financial	ADJ
cjfa-30898	35	8	year	year	NOUN
cjfa-30898	35	9	,	,	PUNCT
cjfa-30898	35	10	firms	firm	NOUN
cjfa-30898	35	11	report	report	VERB
cjfa-30898	35	12	huge	huge	ADJ
cjfa-30898	35	13	profits	profit	NOUN
cjfa-30898	35	14	,	,	PUNCT
cjfa-30898	35	15	and	and	CCONJ
cjfa-30898	35	16	then	then	ADV
cjfa-30898	35	17	claim	claim	VERB
cjfa-30898	35	18	to	to	PART
cjfa-30898	35	19	perform	perform	VERB
cjfa-30898	35	20	at	at	ADP
cjfa-30898	35	21	the	the	DET
cjfa-30898	35	22	detriment	detriment	NOUN
cjfa-30898	35	23	of	of	ADP
cjfa-30898	35	24	the	the	DET
cjfa-30898	35	25	environment	environment	NOUN
cjfa-30898	35	26	and	and	CCONJ
cjfa-30898	35	27	community	community	NOUN
cjfa-30898	35	28	where	where	SCONJ
cjfa-30898	35	29	they	they	PRON
cjfa-30898	35	30	operate	operate	VERB
cjfa-30898	35	31	in	in	ADP
cjfa-30898	35	32	(	(	PUNCT
cjfa-30898	35	33	johari	johari	PROPN
cjfa-30898	35	34	&	&	CCONJ
cjfa-30898	35	35	komathy	komathy	ADJ
cjfa-30898	35	36	,	,	PUNCT
cjfa-30898	35	37	2019	2019	NUM
cjfa-30898	35	38	)	)	PUNCT
cjfa-30898	35	39	.	.	PUNCT
cjfa-30898	36	1	this	this	DET
cjfa-30898	36	2	irresponsible	irresponsible	ADJ
cjfa-30898	36	3	attitude	attitude	NOUN
cjfa-30898	36	4	exhibited	exhibit	VERB
cjfa-30898	36	5	by	by	ADP
cjfa-30898	36	6	business	business	NOUN
cjfa-30898	36	7	firms	firm	NOUN
cjfa-30898	36	8	can	can	AUX
cjfa-30898	36	9	reduce	reduce	VERB
cjfa-30898	36	10	their	their	PRON
cjfa-30898	36	11	long	long	ADJ
cjfa-30898	36	12	-	-	PUNCT
cjfa-30898	36	13	term	term	NOUN
cjfa-30898	36	14	value	value	NOUN
cjfa-30898	36	15	.	.	PUNCT
cjfa-30898	37	1	along	along	ADP
cjfa-30898	37	2	this	this	DET
cjfa-30898	37	3	line	line	NOUN
cjfa-30898	37	4	,	,	PUNCT
cjfa-30898	37	5	researchers	researcher	NOUN
cjfa-30898	37	6	have	have	AUX
cjfa-30898	37	7	empirically	empirically	ADV
cjfa-30898	37	8	investigated	investigate	VERB
cjfa-30898	37	9	the	the	DET
cjfa-30898	37	10	impact	impact	NOUN
cjfa-30898	37	11	of	of	ADP
cjfa-30898	37	12	sustainability	sustainability	NOUN
cjfa-30898	37	13	reporting	reporting	NOUN
cjfa-30898	37	14	on	on	ADP
cjfa-30898	37	15	firms	firm	NOUN
cjfa-30898	37	16	’	’	PART
cjfa-30898	37	17	performance	performance	NOUN
cjfa-30898	37	18	,	,	PUNCT
cjfa-30898	37	19	and	and	CCONJ
cjfa-30898	37	20	have	have	AUX
cjfa-30898	37	21	found	find	VERB
cjfa-30898	37	22	an	an	DET
cjfa-30898	37	23	inconclusive	inconclusive	ADJ
cjfa-30898	37	24	result	result	NOUN
cjfa-30898	37	25	.	.	PUNCT
cjfa-30898	38	1	the	the	DET
cjfa-30898	38	2	inconclusive	inconclusive	ADJ
cjfa-30898	38	3	findings	finding	NOUN
cjfa-30898	38	4	could	could	AUX
cjfa-30898	38	5	be	be	AUX
cjfa-30898	38	6	as	as	ADP
cjfa-30898	38	7	a	a	DET
cjfa-30898	38	8	result	result	NOUN
cjfa-30898	38	9	of	of	ADP
cjfa-30898	38	10	methodology	methodology	NOUN
cjfa-30898	38	11	flaws	flaw	NOUN
cjfa-30898	38	12	such	such	ADJ
cjfa-30898	38	13	as	as	ADP
cjfa-30898	38	14	the	the	DET
cjfa-30898	38	15	failure	failure	NOUN
cjfa-30898	38	16	to	to	PART
cjfa-30898	38	17	incorporate	incorporate	VERB
cjfa-30898	38	18	non	non	ADJ
cjfa-30898	38	19	-	-	ADJ
cjfa-30898	38	20	financial	financial	ADJ
cjfa-30898	38	21	dimensions	dimension	NOUN
cjfa-30898	38	22	in	in	ADP
cjfa-30898	38	23	determining	determine	VERB
cjfa-30898	38	24	firms	firm	NOUN
cjfa-30898	38	25	’	’	PART
cjfa-30898	38	26	performance	performance	NOUN
cjfa-30898	38	27	and	and	CCONJ
cjfa-30898	38	28	also	also	ADV
cjfa-30898	38	29	that	that	SCONJ
cjfa-30898	38	30	no	no	DET
cjfa-30898	38	31	reliability	reliability	NOUN
cjfa-30898	38	32	and	and	CCONJ
cjfa-30898	38	33	validity	validity	NOUN
cjfa-30898	38	34	test	test	NOUN
cjfa-30898	38	35	was	be	AUX
cjfa-30898	38	36	conducted	conduct	VERB
cjfa-30898	38	37	on	on	ADP
cjfa-30898	38	38	the	the	DET
cjfa-30898	38	39	index	index	NOUN
cjfa-30898	38	40	of	of	ADP
cjfa-30898	38	41	sustainability	sustainability	NOUN
cjfa-30898	38	42	employed	employ	VERB
cjfa-30898	38	43	(	(	PUNCT
cjfa-30898	38	44	either	either	CCONJ
cjfa-30898	38	45	dichotomous	dichotomous	ADJ
cjfa-30898	38	46	or	or	CCONJ
cjfa-30898	38	47	polychotomous	polychotomous	ADJ
cjfa-30898	38	48	index	index	NOUN
cjfa-30898	38	49	)	)	PUNCT
cjfa-30898	38	50	(	(	PUNCT
cjfa-30898	38	51	see	see	INTJ
cjfa-30898	38	52	,	,	PUNCT
cjfa-30898	38	53	adams	adams	PROPN
cjfa-30898	38	54	,	,	PUNCT
cjfa-30898	38	55	thornton	thornton	PROPN
cjfa-30898	38	56	&	&	CCONJ
cjfa-30898	38	57	sepehri	sepehri	PROPN
cjfa-30898	38	58	,	,	PUNCT
cjfa-30898	38	59	2012	2012	NUM
cjfa-30898	38	60	;	;	PUNCT
cjfa-30898	38	61	aggarwal	aggarwal	NOUN
cjfa-30898	38	62	,	,	PUNCT
cjfa-30898	38	63	2013	2013	NUM
cjfa-30898	38	64	;	;	PUNCT
cjfa-30898	39	1	asuquo	asuquo	NOUN
cjfa-30898	39	2	,	,	PUNCT
cjfa-30898	39	3	dada	dada	PROPN
cjfa-30898	39	4	&	&	CCONJ
cjfa-30898	39	5	onyeogaziri	onyeogaziri	PROPN
cjfa-30898	39	6	,	,	PUNCT
cjfa-30898	39	7	2018	2018	NUM
cjfa-30898	39	8	;	;	PUNCT
cjfa-30898	39	9	beredugo	beredugo	PROPN
cjfa-30898	39	10	&	&	CCONJ
cjfa-30898	39	11	mefor	mefor	PROPN
cjfa-30898	39	12	,	,	PUNCT
cjfa-30898	39	13	2016	2016	NUM
cjfa-30898	39	14	;	;	PUNCT
cjfa-30898	39	15	burhan	burhan	PROPN
cjfa-30898	39	16	&	&	CCONJ
cjfa-30898	39	17	rahmanti	rahmanti	PROPN
cjfa-30898	39	18	,	,	PUNCT
cjfa-30898	39	19	2012	2012	NUM
cjfa-30898	39	20	;	;	PUNCT
cjfa-30898	39	21	dhaliwal	dhaliwal	PROPN
cjfa-30898	39	22	,	,	PUNCT
cjfa-30898	39	23	li	li	PROPN
cjfa-30898	39	24	,	,	PUNCT
cjfa-30898	39	25	tsang	tsang	PROPN
cjfa-30898	39	26	&	&	CCONJ
cjfa-30898	39	27	yang	yang	PROPN
cjfa-30898	39	28	,	,	PUNCT
cjfa-30898	39	29	2011	2011	NUM
cjfa-30898	39	30	;	;	PUNCT
cjfa-30898	39	31	isa	isa	NOUN
cjfa-30898	39	32	,	,	PUNCT
cjfa-30898	39	33	2014	2014	NUM
cjfa-30898	39	34	;	;	PUNCT
cjfa-30898	39	35	nwobu	nwobu	NOUN
cjfa-30898	39	36	,	,	PUNCT
cjfa-30898	39	37	2015	2015	NUM
cjfa-30898	39	38	;	;	PUNCT
cjfa-30898	39	39	onyekwelu	onyekwelu	PROPN
cjfa-30898	39	40	&	&	CCONJ
cjfa-30898	39	41	ugwuanyi	ugwuanyi	PROPN
cjfa-30898	39	42	,	,	PUNCT
cjfa-30898	39	43	2014	2014	NUM
cjfa-30898	39	44	;	;	PUNCT
cjfa-30898	39	45	venanzi	venanzi	NOUN
cjfa-30898	39	46	,	,	PUNCT
cjfa-30898	39	47	2012	2012	NUM
cjfa-30898	39	48	)	)	PUNCT
cjfa-30898	39	49	.	.	PUNCT
cjfa-30898	40	1	this	this	DET
cjfa-30898	40	2	identified	identify	VERB
cjfa-30898	40	3	gap	gap	NOUN
cjfa-30898	40	4	therefore	therefore	ADV
cjfa-30898	40	5	,	,	PUNCT
cjfa-30898	40	6	provided	provide	VERB
cjfa-30898	40	7	the	the	DET
cjfa-30898	40	8	motivation	motivation	NOUN
cjfa-30898	40	9	for	for	ADP
cjfa-30898	40	10	the	the	DET
cjfa-30898	40	11	study	study	NOUN
cjfa-30898	40	12	.	.	PUNCT
cjfa-30898	41	1	the	the	DET
cjfa-30898	41	2	objective	objective	NOUN
cjfa-30898	41	3	of	of	ADP
cjfa-30898	41	4	this	this	DET
cjfa-30898	41	5	study	study	NOUN
cjfa-30898	41	6	was	be	AUX
cjfa-30898	41	7	to	to	PART
cjfa-30898	41	8	review	review	VERB
cjfa-30898	41	9	the	the	DET
cjfa-30898	41	10	literature	literature	NOUN
cjfa-30898	41	11	on	on	ADP
cjfa-30898	41	12	the	the	DET
cjfa-30898	41	13	impact	impact	NOUN
cjfa-30898	41	14	of	of	ADP
cjfa-30898	41	15	sustainability	sustainability	NOUN
cjfa-30898	41	16	reporting	reporting	NOUN
cjfa-30898	41	17	on	on	ADP
cjfa-30898	41	18	firms	firm	NOUN
cjfa-30898	41	19	’	’	PART
cjfa-30898	41	20	performance	performance	NOUN
cjfa-30898	41	21	as	as	SCONJ
cjfa-30898	41	22	there	there	PRON
cjfa-30898	41	23	seemed	seem	VERB
cjfa-30898	41	24	to	to	PART
cjfa-30898	41	25	be	be	AUX
cjfa-30898	41	26	inconclusive	inconclusive	ADJ
cjfa-30898	41	27	findings	finding	NOUN
cjfa-30898	41	28	in	in	ADP
cjfa-30898	41	29	literature	literature	NOUN
cjfa-30898	41	30	on	on	ADP
cjfa-30898	41	31	the	the	DET
cjfa-30898	41	32	nexus	nexus	NOUN
cjfa-30898	41	33	between	between	ADP
cjfa-30898	41	34	sustainability	sustainability	NOUN
cjfa-30898	41	35	reporting	reporting	NOUN
cjfa-30898	41	36	and	and	CCONJ
cjfa-30898	41	37	firms	firm	NOUN
cjfa-30898	41	38	’	’	PART
cjfa-30898	41	39	performance	performance	NOUN
cjfa-30898	41	40	incorporating	incorporate	VERB
cjfa-30898	41	41	.	.	PUNCT
cjfa-30898	42	1	against	against	ADP
cjfa-30898	42	2	the	the	DET
cjfa-30898	42	3	above	above	ADJ
cjfa-30898	42	4	backdrop	backdrop	NOUN
cjfa-30898	42	5	,	,	PUNCT
cjfa-30898	42	6	we	we	PRON
cjfa-30898	42	7	raised	raise	VERB
cjfa-30898	42	8	the	the	DET
cjfa-30898	42	9	research	research	NOUN
cjfa-30898	42	10	question	question	NOUN
cjfa-30898	42	11	:	:	PUNCT
cjfa-30898	42	12	what	what	PRON
cjfa-30898	42	13	is	be	AUX
cjfa-30898	42	14	the	the	DET
cjfa-30898	42	15	impact	impact	NOUN
cjfa-30898	42	16	of	of	ADP
cjfa-30898	42	17	sustainability	sustainability	NOUN
cjfa-30898	42	18	reporting	report	VERB
cjfa-30898	42	19	on	on	ADP
cjfa-30898	42	20	firm	firm	ADJ
cjfa-30898	42	21	performance	performance	NOUN
cjfa-30898	42	22	in	in	ADP
cjfa-30898	42	23	developing	develop	VERB
cjfa-30898	42	24	climes	clime	NOUN
cjfa-30898	42	25	?	?	PUNCT
cjfa-30898	43	1	the	the	DET
cjfa-30898	43	2	research	research	NOUN
cjfa-30898	43	3	methodology	methodology	NOUN
cjfa-30898	43	4	and	and	CCONJ
cjfa-30898	43	5	the	the	DET
cjfa-30898	43	6	course	course	NOUN
cjfa-30898	43	7	of	of	ADP
cjfa-30898	43	8	the	the	DET
cjfa-30898	43	9	research	research	NOUN
cjfa-30898	43	10	process	process	NOUN
cjfa-30898	43	11	a	a	DET
cjfa-30898	43	12	systematic	systematic	ADJ
cjfa-30898	43	13	content	content	NOUN
cjfa-30898	43	14	analysis	analysis	NOUN
cjfa-30898	43	15	approach	approach	NOUN
cjfa-30898	43	16	was	be	AUX
cjfa-30898	43	17	used	use	VERB
cjfa-30898	43	18	to	to	PART
cjfa-30898	43	19	shortlist	shortlist	VERB
cjfa-30898	43	20	relevant	relevant	ADJ
cjfa-30898	43	21	publications	publication	NOUN
cjfa-30898	43	22	from	from	ADP
cjfa-30898	43	23	literature	literature	NOUN
cjfa-30898	43	24	.	.	PUNCT
cjfa-30898	44	1	this	this	DET
cjfa-30898	44	2	review	review	NOUN
cjfa-30898	44	3	focuses	focus	VERB
cjfa-30898	44	4	on	on	ADP
cjfa-30898	44	5	major	major	ADJ
cjfa-30898	44	6	peer	peer	NOUN
cjfa-30898	44	7	-	-	PUNCT
cjfa-30898	44	8	reviewed	review	VERB
cjfa-30898	44	9	journals	journal	NOUN
cjfa-30898	44	10	indexed	index	VERB
cjfa-30898	44	11	in	in	ADP
cjfa-30898	44	12	quality	quality	NOUN
cjfa-30898	44	13	and	and	CCONJ
cjfa-30898	44	14	impact	impact	NOUN
cjfa-30898	44	15	rankings	ranking	NOUN
cjfa-30898	44	16	on	on	ADP
cjfa-30898	44	17	developing	develop	VERB
cjfa-30898	44	18	countries	country	NOUN
cjfa-30898	44	19	between	between	ADP
cjfa-30898	44	20	the	the	DET
cjfa-30898	44	21	periods	period	NOUN
cjfa-30898	44	22	of	of	ADP
cjfa-30898	44	23	2014	2014	NUM
cjfa-30898	44	24	-	-	SYM
cjfa-30898	44	25	2019	2019	NUM
cjfa-30898	44	26	to	to	PART
cjfa-30898	44	27	know	know	VERB
cjfa-30898	44	28	current	current	ADJ
cjfa-30898	44	29	state	state	NOUN
cjfa-30898	44	30	of	of	ADP
cjfa-30898	44	31	research	research	NOUN
cjfa-30898	44	32	during	during	ADP
cjfa-30898	44	33	their	their	PRON
cjfa-30898	44	34	respective	respective	ADJ
cjfa-30898	44	35	times	time	NOUN
cjfa-30898	44	36	of	of	ADP
cjfa-30898	44	37	publication	publication	NOUN
cjfa-30898	44	38	.	.	PUNCT
cjfa-30898	45	1	in	in	ADP
cjfa-30898	45	2	selecting	select	VERB
cjfa-30898	45	3	articles	article	NOUN
cjfa-30898	45	4	that	that	PRON
cjfa-30898	45	5	research	research	VERB
cjfa-30898	45	6	the	the	DET
cjfa-30898	45	7	impact	impact	NOUN
cjfa-30898	45	8	of	of	ADP
cjfa-30898	45	9	sustainability	sustainability	NOUN
cjfa-30898	45	10	practices	practice	NOUN
cjfa-30898	45	11	on	on	ADP
cjfa-30898	45	12	corporate	corporate	ADJ
cjfa-30898	45	13	firm	firm	ADJ
cjfa-30898	45	14	performance	performance	NOUN
cjfa-30898	45	15	,	,	PUNCT
cjfa-30898	45	16	several	several	ADJ
cjfa-30898	45	17	keywords	keyword	NOUN
cjfa-30898	45	18	were	be	AUX
cjfa-30898	45	19	used	use	VERB
cjfa-30898	45	20	:	:	PUNCT
cjfa-30898	45	21	corporate	corporate	ADJ
cjfa-30898	45	22	sustainability	sustainability	NOUN
cjfa-30898	45	23	,	,	PUNCT
cjfa-30898	45	24	social	social	ADJ
cjfa-30898	45	25	sustainability	sustainability	NOUN
cjfa-30898	45	26	,	,	PUNCT
cjfa-30898	45	27	environmental	environmental	ADJ
cjfa-30898	45	28	sustainability	sustainability	NOUN
cjfa-30898	45	29	,	,	PUNCT
cjfa-30898	45	30	firm	firm	ADJ
cjfa-30898	45	31	performance	performance	NOUN
cjfa-30898	45	32	,	,	PUNCT
cjfa-30898	45	33	financial	financial	ADJ
cjfa-30898	45	34	performance	performance	NOUN
cjfa-30898	45	35	,	,	PUNCT
cjfa-30898	45	36	and	and	CCONJ
cjfa-30898	45	37	non	non	ADJ
cjfa-30898	45	38	-	-	ADJ
cjfa-30898	45	39	financial	financial	ADJ
cjfa-30898	45	40	performance	performance	NOUN
cjfa-30898	45	41	.	.	PUNCT
cjfa-30898	46	1	hope	hope	PROPN
cjfa-30898	46	2	osayantin	osayantin	PROPN
cjfa-30898	46	3	aifuwa12	aifuwa12	PROPN
cjfa-30898	46	4	only	only	ADV
cjfa-30898	46	5	peer	peer	NOUN
cjfa-30898	46	6	-	-	PUNCT
cjfa-30898	46	7	reviewed	review	VERB
cjfa-30898	46	8	articles	article	NOUN
cjfa-30898	46	9	available	available	ADJ
cjfa-30898	46	10	with	with	ADP
cjfa-30898	46	11	their	their	PRON
cjfa-30898	46	12	full	full	ADJ
cjfa-30898	46	13	text	text	NOUN
cjfa-30898	46	14	in	in	ADP
cjfa-30898	46	15	the	the	DET
cjfa-30898	46	16	english	english	ADJ
cjfa-30898	46	17	language	language	NOUN
cjfa-30898	46	18	were	be	AUX
cjfa-30898	46	19	included	include	VERB
cjfa-30898	46	20	in	in	ADP
cjfa-30898	46	21	the	the	DET
cjfa-30898	46	22	research	research	NOUN
cjfa-30898	46	23	.	.	PUNCT
cjfa-30898	47	1	rounds	round	NOUN
cjfa-30898	47	2	of	of	ADP
cjfa-30898	47	3	article	article	NOUN
cjfa-30898	47	4	elimination	elimination	NOUN
cjfa-30898	47	5	took	take	VERB
cjfa-30898	47	6	place	place	NOUN
cjfa-30898	47	7	to	to	ADP
cjfa-30898	47	8	shortlist	shortlist	ADJ
cjfa-30898	47	9	articles	article	NOUN
cjfa-30898	47	10	related	relate	VERB
cjfa-30898	47	11	to	to	ADP
cjfa-30898	47	12	the	the	DET
cjfa-30898	47	13	subject	subject	NOUN
cjfa-30898	47	14	of	of	ADP
cjfa-30898	47	15	the	the	DET
cjfa-30898	47	16	impact	impact	NOUN
cjfa-30898	47	17	of	of	ADP
cjfa-30898	47	18	sustainability	sustainability	NOUN
cjfa-30898	47	19	practices	practice	NOUN
cjfa-30898	47	20	on	on	ADP
cjfa-30898	47	21	corporate	corporate	ADJ
cjfa-30898	47	22	financial	financial	ADJ
cjfa-30898	47	23	performance	performance	NOUN
cjfa-30898	47	24	.	.	PUNCT
cjfa-30898	48	1	starting	start	VERB
cjfa-30898	48	2	with	with	ADP
cjfa-30898	48	3	preprints	preprint	NOUN
cjfa-30898	48	4	resulted	result	VERB
cjfa-30898	48	5	in	in	ADP
cjfa-30898	48	6	further	further	ADJ
cjfa-30898	48	7	elimination	elimination	NOUN
cjfa-30898	48	8	of	of	ADP
cjfa-30898	48	9	articles	article	NOUN
cjfa-30898	48	10	and	and	CCONJ
cjfa-30898	48	11	the	the	DET
cjfa-30898	48	12	addition	addition	NOUN
cjfa-30898	48	13	of	of	ADP
cjfa-30898	48	14	new	new	ADJ
cjfa-30898	48	15	ones	one	NOUN
cjfa-30898	48	16	from	from	ADP
cjfa-30898	48	17	various	various	ADJ
cjfa-30898	48	18	databases	database	NOUN
cjfa-30898	48	19	:	:	PUNCT
cjfa-30898	48	20	■	■	PUNCT
cjfa-30898	48	21	google	google	PROPN
cjfa-30898	48	22	scholar	scholar	NOUN
cjfa-30898	48	23	■	■	PUNCT
cjfa-30898	48	24	researchgate	researchgate	NOUN
cjfa-30898	48	25	■	■	PUNCT
cjfa-30898	48	26	ssrn	ssrn	X
cjfa-30898	48	27	■	■	PUNCT
cjfa-30898	48	28	semantic	semantic	ADJ
cjfa-30898	48	29	scholar	scholar	NOUN
cjfa-30898	48	30	this	this	DET
cjfa-30898	48	31	systematic	systematic	ADJ
cjfa-30898	48	32	approach	approach	NOUN
cjfa-30898	48	33	shortlisted	shortlist	VERB
cjfa-30898	48	34	a	a	DET
cjfa-30898	48	35	total	total	NOUN
cjfa-30898	48	36	of	of	ADP
cjfa-30898	48	37	fifty	fifty	NUM
cjfa-30898	48	38	-	-	PUNCT
cjfa-30898	48	39	four	four	NUM
cjfa-30898	48	40	(	(	PUNCT
cjfa-30898	48	41	54	54	NUM
cjfa-30898	48	42	)	)	PUNCT
cjfa-30898	48	43	articles	article	NOUN
cjfa-30898	48	44	publications	publication	NOUN
cjfa-30898	48	45	for	for	ADP
cjfa-30898	48	46	examination	examination	NOUN
cjfa-30898	48	47	.	.	PUNCT
cjfa-30898	49	1	most	most	ADJ
cjfa-30898	49	2	of	of	ADP
cjfa-30898	49	3	the	the	DET
cjfa-30898	49	4	excluded	exclude	VERB
cjfa-30898	49	5	literature	literature	NOUN
cjfa-30898	49	6	focused	focus	VERB
cjfa-30898	49	7	corporate	corporate	ADJ
cjfa-30898	49	8	social	social	ADJ
cjfa-30898	49	9	responsibility	responsibility	NOUN
cjfa-30898	49	10	disclosure	disclosure	NOUN
cjfa-30898	49	11	and	and	CCONJ
cjfa-30898	49	12	social	social	ADJ
cjfa-30898	49	13	performance	performance	NOUN
cjfa-30898	49	14	.	.	PUNCT
cjfa-30898	50	1	conceptual	conceptual	ADJ
cjfa-30898	50	2	framework	framework	NOUN
cjfa-30898	50	3	firm	firm	NOUN
cjfa-30898	50	4	performance	performance	NOUN
cjfa-30898	50	5	the	the	DET
cjfa-30898	50	6	concept	concept	NOUN
cjfa-30898	50	7	of	of	ADP
cjfa-30898	50	8	firms	firm	NOUN
cjfa-30898	50	9	’	’	PART
cjfa-30898	50	10	performance	performance	NOUN
cjfa-30898	50	11	is	be	AUX
cjfa-30898	50	12	generic	generic	ADJ
cjfa-30898	50	13	.	.	PUNCT
cjfa-30898	51	1	for	for	ADP
cjfa-30898	51	2	a	a	DET
cjfa-30898	51	3	business	business	NOUN
cjfa-30898	51	4	firm	firm	NOUN
cjfa-30898	51	5	,	,	PUNCT
cjfa-30898	51	6	it	it	PRON
cjfa-30898	51	7	is	be	AUX
cjfa-30898	51	8	mostly	mostly	ADV
cjfa-30898	51	9	about	about	ADP
cjfa-30898	51	10	making	make	VERB
cjfa-30898	51	11	profit	profit	NOUN
cjfa-30898	51	12	.	.	PUNCT
cjfa-30898	52	1	for	for	ADP
cjfa-30898	52	2	a	a	DET
cjfa-30898	52	3	government	government	NOUN
cjfa-30898	52	4	organization	organization	NOUN
cjfa-30898	52	5	or	or	CCONJ
cjfa-30898	52	6	non	non	ADJ
cjfa-30898	52	7	-	-	ADJ
cjfa-30898	52	8	governmental	governmental	ADJ
cjfa-30898	52	9	organization	organization	NOUN
cjfa-30898	52	10	(	(	PUNCT
cjfa-30898	52	11	ngo	ngo	PROPN
cjfa-30898	52	12	)	)	PUNCT
cjfa-30898	52	13	,	,	PUNCT
cjfa-30898	52	14	it	it	PRON
cjfa-30898	52	15	is	be	AUX
cjfa-30898	52	16	good	good	ADJ
cjfa-30898	52	17	governance	governance	NOUN
cjfa-30898	52	18	and	and	CCONJ
cjfa-30898	52	19	rendering	rendering	NOUN
cjfa-30898	52	20	of	of	ADP
cjfa-30898	52	21	quality	quality	NOUN
cjfa-30898	52	22	welfare	welfare	NOUN
cjfa-30898	52	23	services	service	NOUN
cjfa-30898	52	24	to	to	ADP
cjfa-30898	52	25	the	the	DET
cjfa-30898	52	26	citizens	citizen	NOUN
cjfa-30898	52	27	or	or	CCONJ
cjfa-30898	52	28	people	people	NOUN
cjfa-30898	52	29	.	.	PUNCT
cjfa-30898	53	1	apart	apart	ADV
cjfa-30898	53	2	from	from	ADP
cjfa-30898	53	3	being	be	AUX
cjfa-30898	53	4	generic	generic	ADJ
cjfa-30898	53	5	,	,	PUNCT
cjfa-30898	53	6	the	the	DET
cjfa-30898	53	7	concept	concept	NOUN
cjfa-30898	53	8	of	of	ADP
cjfa-30898	53	9	firms	firm	NOUN
cjfa-30898	53	10	’	’	PART
cjfa-30898	53	11	performance	performance	NOUN
cjfa-30898	53	12	is	be	AUX
cjfa-30898	53	13	also	also	ADV
cjfa-30898	53	14	dynamic	dynamic	ADJ
cjfa-30898	53	15	.	.	PUNCT
cjfa-30898	54	1	its	its	PRON
cjfa-30898	54	2	definition	definition	NOUN
cjfa-30898	54	3	changes	change	VERB
cjfa-30898	54	4	from	from	ADP
cjfa-30898	54	5	decade	decade	NOUN
cjfa-30898	54	6	to	to	ADP
cjfa-30898	54	7	decade	decade	NOUN
cjfa-30898	54	8	as	as	ADP
cjfa-30898	54	9	a	a	DET
cjfa-30898	54	10	result	result	NOUN
cjfa-30898	54	11	of	of	ADP
cjfa-30898	54	12	the	the	DET
cjfa-30898	54	13	focus	focus	NOUN
cjfa-30898	54	14	of	of	ADP
cjfa-30898	54	15	firms	firm	NOUN
cjfa-30898	54	16	in	in	ADP
cjfa-30898	54	17	these	these	DET
cjfa-30898	54	18	periods	period	NOUN
cjfa-30898	54	19	,	,	PUNCT
cjfa-30898	54	20	thus	thus	ADV
cjfa-30898	54	21	,	,	PUNCT
cjfa-30898	54	22	this	this	PRON
cjfa-30898	54	23	make	make	VERB
cjfa-30898	54	24	it	it	PRON
cjfa-30898	54	25	hard	hard	ADJ
cjfa-30898	54	26	for	for	SCONJ
cjfa-30898	54	27	the	the	DET
cjfa-30898	54	28	concept	concept	NOUN
cjfa-30898	54	29	to	to	PART
cjfa-30898	54	30	be	be	AUX
cjfa-30898	54	31	clearly	clearly	ADV
cjfa-30898	54	32	defined	define	VERB
cjfa-30898	54	33	(	(	PUNCT
cjfa-30898	54	34	taouab	taouab	NOUN
cjfa-30898	54	35	&	&	CCONJ
cjfa-30898	54	36	issor	issor	NOUN
cjfa-30898	54	37	,	,	PUNCT
cjfa-30898	54	38	2019	2019	NUM
cjfa-30898	54	39	)	)	PUNCT
cjfa-30898	54	40	.	.	PUNCT
cjfa-30898	55	1	in	in	ADP
cjfa-30898	55	2	the	the	DET
cjfa-30898	55	3	50	50	NUM
cjfa-30898	55	4	’s	’s	NOUN
cjfa-30898	55	5	,	,	PUNCT
cjfa-30898	55	6	firms	firm	NOUN
cjfa-30898	55	7	’	'	PUNCT
cjfa-30898	55	8	performance	performance	NOUN
cjfa-30898	55	9	was	be	AUX
cjfa-30898	55	10	considered	consider	VERB
cjfa-30898	55	11	as	as	ADP
cjfa-30898	55	12	the	the	DET
cjfa-30898	55	13	equivalent	equivalent	NOUN
cjfa-30898	55	14	of	of	ADP
cjfa-30898	55	15	organizational	organizational	ADJ
cjfa-30898	55	16	efficiency	efficiency	NOUN
cjfa-30898	55	17	(	(	PUNCT
cjfa-30898	55	18	taouab	taouab	NOUN
cjfa-30898	55	19	&	&	CCONJ
cjfa-30898	55	20	issor	issor	NOUN
cjfa-30898	55	21	,	,	PUNCT
cjfa-30898	55	22	2019	2019	NUM
cjfa-30898	55	23	)	)	PUNCT
cjfa-30898	55	24	.	.	PUNCT
cjfa-30898	56	1	it	it	PRON
cjfa-30898	56	2	was	be	AUX
cjfa-30898	56	3	seen	see	VERB
cjfa-30898	56	4	as	as	ADP
cjfa-30898	56	5	the	the	DET
cjfa-30898	56	6	degree	degree	NOUN
cjfa-30898	56	7	to	to	PART
cjfa-30898	56	8	which	which	PRON
cjfa-30898	56	9	an	an	DET
cjfa-30898	56	10	organization	organization	NOUN
cjfa-30898	56	11	achieved	achieve	VERB
cjfa-30898	56	12	its	its	PRON
cjfa-30898	56	13	goals	goal	NOUN
cjfa-30898	56	14	with	with	ADP
cjfa-30898	56	15	minimum	minimum	ADJ
cjfa-30898	56	16	efforts	effort	NOUN
cjfa-30898	56	17	from	from	ADP
cjfa-30898	56	18	its	its	PRON
cjfa-30898	56	19	workers	worker	NOUN
cjfa-30898	56	20	and	and	CCONJ
cjfa-30898	56	21	also	also	ADV
cjfa-30898	56	22	with	with	ADP
cjfa-30898	56	23	limited	limited	ADJ
cjfa-30898	56	24	resources	resource	NOUN
cjfa-30898	56	25	(	(	PUNCT
cjfa-30898	56	26	georgopoulos	georgopoulos	PROPN
cjfa-30898	56	27	&	&	CCONJ
cjfa-30898	56	28	tannenbaum	tannenbaum	PROPN
cjfa-30898	56	29	,	,	PUNCT
cjfa-30898	56	30	1957	1957	NUM
cjfa-30898	56	31	)	)	PUNCT
cjfa-30898	56	32	.	.	PUNCT
cjfa-30898	57	1	in	in	ADP
cjfa-30898	57	2	the	the	DET
cjfa-30898	57	3	60	60	NUM
cjfa-30898	57	4	’s	’s	NOUN
cjfa-30898	57	5	and	and	CCONJ
cjfa-30898	57	6	70	70	NUM
cjfa-30898	57	7	’s	’s	NOUN
cjfa-30898	57	8	,	,	PUNCT
cjfa-30898	57	9	firms	firm	NOUN
cjfa-30898	57	10	’	'	PUNCT
cjfa-30898	57	11	performance	performance	NOUN
cjfa-30898	57	12	was	be	AUX
cjfa-30898	57	13	seen	see	VERB
cjfa-30898	57	14	as	as	ADP
cjfa-30898	57	15	the	the	DET
cjfa-30898	57	16	ability	ability	NOUN
cjfa-30898	57	17	of	of	ADP
cjfa-30898	57	18	an	an	DET
cjfa-30898	57	19	organization	organization	NOUN
cjfa-30898	57	20	to	to	PART
cjfa-30898	57	21	exploit	exploit	VERB
cjfa-30898	57	22	its	its	PRON
cjfa-30898	57	23	environment	environment	NOUN
cjfa-30898	57	24	using	use	VERB
cjfa-30898	57	25	limited	limited	ADJ
cjfa-30898	57	26	resources	resource	NOUN
cjfa-30898	57	27	(	(	PUNCT
cjfa-30898	57	28	katz	katz	PROPN
cjfa-30898	57	29	&	&	CCONJ
cjfa-30898	57	30	kahn	kahn	PROPN
cjfa-30898	57	31	,	,	PUNCT
cjfa-30898	57	32	1978	1978	NUM
cjfa-30898	57	33	;	;	PUNCT
cjfa-30898	57	34	lupton	lupton	PROPN
cjfa-30898	57	35	,	,	PUNCT
cjfa-30898	57	36	1977	1977	NUM
cjfa-30898	57	37	;	;	PUNCT
cjfa-30898	57	38	yuchtman	yuchtman	NOUN
cjfa-30898	57	39	&	&	CCONJ
cjfa-30898	57	40	seashore	seashore	NOUN
cjfa-30898	57	41	,	,	PUNCT
cjfa-30898	57	42	1967	1967	NUM
cjfa-30898	57	43	)	)	PUNCT
cjfa-30898	57	44	.	.	PUNCT
cjfa-30898	58	1	in	in	ADP
cjfa-30898	58	2	the	the	DET
cjfa-30898	58	3	80	80	NUM
cjfa-30898	58	4	’s	’s	NOUN
cjfa-30898	58	5	,	,	PUNCT
cjfa-30898	58	6	firms	firm	NOUN
cjfa-30898	58	7	’	'	PUNCT
cjfa-30898	58	8	performance	performance	NOUN
cjfa-30898	58	9	was	be	AUX
cjfa-30898	58	10	defined	define	VERB
cjfa-30898	58	11	as	as	ADP
cjfa-30898	58	12	the	the	DET
cjfa-30898	58	13	ability	ability	NOUN
cjfa-30898	58	14	of	of	ADP
cjfa-30898	58	15	an	an	DET
cjfa-30898	58	16	organization	organization	NOUN
cjfa-30898	58	17	to	to	PART
cjfa-30898	58	18	create	create	VERB
cjfa-30898	58	19	value	value	NOUN
cjfa-30898	58	20	for	for	ADP
cjfa-30898	58	21	its	its	PRON
cjfa-30898	58	22	clients	client	NOUN
cjfa-30898	58	23	(	(	PUNCT
cjfa-30898	58	24	cherrington	cherrington	PROPN
cjfa-30898	58	25	,	,	PUNCT
cjfa-30898	58	26	1989	1989	NUM
cjfa-30898	58	27	;	;	PUNCT
cjfa-30898	58	28	robbins	robbin	NOUN
cjfa-30898	58	29	,	,	PUNCT
cjfa-30898	58	30	1987	1987	NUM
cjfa-30898	58	31	)	)	PUNCT
cjfa-30898	58	32	.	.	PUNCT
cjfa-30898	59	1	it	it	PRON
cjfa-30898	59	2	was	be	AUX
cjfa-30898	59	3	also	also	ADV
cjfa-30898	59	4	seen	see	VERB
cjfa-30898	59	5	as	as	ADP
cjfa-30898	59	6	profoundly	profoundly	ADV
cjfa-30898	59	7	dependent	dependent	ADJ
cjfa-30898	59	8	on	on	ADP
cjfa-30898	59	9	employees	employee	NOUN
cjfa-30898	59	10	’	’	PART
cjfa-30898	59	11	performance	performance	NOUN
cjfa-30898	59	12	quality	quality	NOUN
cjfa-30898	59	13	in	in	ADP
cjfa-30898	59	14	the	the	DET
cjfa-30898	59	15	90	90	NUM
cjfa-30898	59	16	’s	’s	PART
cjfa-30898	59	17	(	(	PUNCT
cjfa-30898	59	18	adam	adam	PROPN
cjfa-30898	59	19	,	,	PUNCT
cjfa-30898	59	20	1994	1994	NUM
cjfa-30898	59	21	;	;	PUNCT
cjfa-30898	59	22	harrison	harrison	PROPN
cjfa-30898	59	23	&	&	CCONJ
cjfa-30898	59	24	freeman	freeman	PROPN
cjfa-30898	59	25	,	,	PUNCT
cjfa-30898	59	26	1999	1999	NUM
cjfa-30898	59	27	)	)	PUNCT
cjfa-30898	59	28	.	.	PUNCT
cjfa-30898	60	1	sustainability	sustainability	NOUN
cjfa-30898	60	2	reporting	reporting	NOUN
cjfa-30898	60	3	and	and	CCONJ
cjfa-30898	60	4	firm	firm	ADJ
cjfa-30898	60	5	performance	performance	NOUN
cjfa-30898	60	6	…	…	PUNCT
cjfa-30898	60	7	13	13	NUM
cjfa-30898	60	8	in	in	ADP
cjfa-30898	60	9	the	the	DET
cjfa-30898	60	10	first	first	ADJ
cjfa-30898	60	11	decade	decade	NOUN
cjfa-30898	60	12	of	of	ADP
cjfa-30898	60	13	the	the	DET
cjfa-30898	60	14	twenty	twenty	NUM
cjfa-30898	60	15	-	-	PUNCT
cjfa-30898	60	16	first	first	ADJ
cjfa-30898	60	17	century	century	NOUN
cjfa-30898	60	18	,	,	PUNCT
cjfa-30898	60	19	the	the	DET
cjfa-30898	60	20	concept	concept	NOUN
cjfa-30898	60	21	of	of	ADP
cjfa-30898	60	22	firms	firm	NOUN
cjfa-30898	60	23	’	’	PART
cjfa-30898	60	24	performance	performance	NOUN
cjfa-30898	60	25	was	be	AUX
cjfa-30898	60	26	defined	define	VERB
cjfa-30898	60	27	as	as	ADP
cjfa-30898	60	28	the	the	DET
cjfa-30898	60	29	capability	capability	NOUN
cjfa-30898	60	30	and	and	CCONJ
cjfa-30898	60	31	ability	ability	NOUN
cjfa-30898	60	32	of	of	ADP
cjfa-30898	60	33	an	an	DET
cjfa-30898	60	34	organization	organization	NOUN
cjfa-30898	60	35	to	to	PART
cjfa-30898	60	36	efficiently	efficiently	ADV
cjfa-30898	60	37	utilize	utilize	VERB
cjfa-30898	60	38	its	its	PRON
cjfa-30898	60	39	available	available	ADJ
cjfa-30898	60	40	resources	resource	NOUN
cjfa-30898	60	41	to	to	PART
cjfa-30898	60	42	achieve	achieve	VERB
cjfa-30898	60	43	its	its	PRON
cjfa-30898	60	44	goals	goal	NOUN
cjfa-30898	60	45	,	,	PUNCT
cjfa-30898	60	46	and	and	CCONJ
cjfa-30898	60	47	at	at	ADP
cjfa-30898	60	48	the	the	DET
cjfa-30898	60	49	same	same	ADJ
cjfa-30898	60	50	time	time	NOUN
cjfa-30898	60	51	,	,	PUNCT
cjfa-30898	60	52	adds	add	VERB
cjfa-30898	60	53	value	value	NOUN
cjfa-30898	60	54	to	to	ADP
cjfa-30898	60	55	its	its	PRON
cjfa-30898	60	56	shareholders	shareholder	NOUN
cjfa-30898	60	57	(	(	PUNCT
cjfa-30898	60	58	lebans	lebans	PROPN
cjfa-30898	60	59	&	&	CCONJ
cjfa-30898	60	60	euske	euske	PROPN
cjfa-30898	60	61	,	,	PUNCT
cjfa-30898	60	62	2006	2006	NUM
cjfa-30898	60	63	)	)	PUNCT
cjfa-30898	60	64	.	.	PUNCT
cjfa-30898	61	1	a	a	DET
cjfa-30898	61	2	significant	significant	ADJ
cjfa-30898	61	3	change	change	NOUN
cjfa-30898	61	4	in	in	ADP
cjfa-30898	61	5	the	the	DET
cjfa-30898	61	6	definition	definition	NOUN
cjfa-30898	61	7	of	of	ADP
cjfa-30898	61	8	the	the	DET
cjfa-30898	61	9	concept	concept	NOUN
cjfa-30898	61	10	emerged	emerge	VERB
cjfa-30898	61	11	in	in	ADP
cjfa-30898	61	12	the	the	DET
cjfa-30898	61	13	second	second	ADJ
cjfa-30898	61	14	decade	decade	NOUN
cjfa-30898	61	15	of	of	ADP
cjfa-30898	61	16	the	the	DET
cjfa-30898	61	17	twenty	twenty	NUM
cjfa-30898	61	18	-	-	PUNCT
cjfa-30898	61	19	first	first	ADJ
cjfa-30898	61	20	century	century	NOUN
cjfa-30898	61	21	.	.	PUNCT
cjfa-30898	62	1	where	where	SCONJ
cjfa-30898	62	2	it	it	PRON
cjfa-30898	62	3	was	be	AUX
cjfa-30898	62	4	seen	see	VERB
cjfa-30898	62	5	as	as	ADP
cjfa-30898	62	6	the	the	DET
cjfa-30898	62	7	ability	ability	NOUN
cjfa-30898	62	8	of	of	ADP
cjfa-30898	62	9	an	an	DET
cjfa-30898	62	10	organization	organization	NOUN
cjfa-30898	62	11	to	to	PART
cjfa-30898	62	12	achieve	achieve	VERB
cjfa-30898	62	13	its	its	PRON
cjfa-30898	62	14	set	set	ADJ
cjfa-30898	62	15	objectives	objective	NOUN
cjfa-30898	62	16	and	and	CCONJ
cjfa-30898	62	17	goal	goal	NOUN
cjfa-30898	62	18	from	from	ADP
cjfa-30898	62	19	limited	limited	ADJ
cjfa-30898	62	20	resources	resource	NOUN
cjfa-30898	62	21	at	at	ADP
cjfa-30898	62	22	its	its	PRON
cjfa-30898	62	23	disposal	disposal	NOUN
cjfa-30898	62	24	and	and	CCONJ
cjfa-30898	62	25	,	,	PUNCT
cjfa-30898	62	26	in	in	ADP
cjfa-30898	62	27	the	the	DET
cjfa-30898	62	28	process	process	NOUN
cjfa-30898	62	29	,	,	PUNCT
cjfa-30898	62	30	also	also	ADV
cjfa-30898	62	31	satisfy	satisfy	VERB
cjfa-30898	62	32	the	the	DET
cjfa-30898	62	33	needs	need	NOUN
cjfa-30898	62	34	of	of	ADP
cjfa-30898	62	35	its	its	PRON
cjfa-30898	62	36	stakeholders	stakeholder	NOUN
cjfa-30898	62	37	(	(	PUNCT
cjfa-30898	62	38	isaiah	isaiah	PROPN
cjfa-30898	62	39	,	,	PUNCT
cjfa-30898	62	40	selvam	selvam	ADJ
cjfa-30898	62	41	,	,	PUNCT
cjfa-30898	62	42	vinayagamoorthi	vinayagamoorthi	NOUN
cjfa-30898	62	43	,	,	PUNCT
cjfa-30898	62	44	kasilingam	kasilingam	PROPN
cjfa-30898	62	45	&	&	CCONJ
cjfa-30898	62	46	mariappan	mariappan	PROPN
cjfa-30898	62	47	,	,	PUNCT
cjfa-30898	62	48	2015	2015	NUM
cjfa-30898	62	49	;	;	PUNCT
cjfa-30898	62	50	selvam	selvam	PROPN
cjfa-30898	62	51	,	,	PUNCT
cjfa-30898	62	52	2016	2016	NUM
cjfa-30898	62	53	;	;	PUNCT
cjfa-30898	62	54	selvam	selvam	PROPN
cjfa-30898	62	55	,	,	PUNCT
cjfa-30898	62	56	gayathri	gayathri	PROPN
cjfa-30898	62	57	,	,	PUNCT
cjfa-30898	62	58	vansanth	vansanth	ADJ
cjfa-30898	62	59	,	,	PUNCT
cjfa-30898	62	60	lingaraja	lingaraja	PROPN
cjfa-30898	62	61	&	&	CCONJ
cjfa-30898	62	62	marxiaoli	marxiaoli	PROPN
cjfa-30898	62	63	,	,	PUNCT
cjfa-30898	62	64	2016	2016	NUM
cjfa-30898	62	65	)	)	PUNCT
cjfa-30898	62	66	.	.	PUNCT
cjfa-30898	63	1	flowing	flow	VERB
cjfa-30898	63	2	from	from	ADP
cjfa-30898	63	3	the	the	DET
cjfa-30898	63	4	last	last	ADJ
cjfa-30898	63	5	definition	definition	NOUN
cjfa-30898	63	6	,	,	PUNCT
cjfa-30898	63	7	the	the	DET
cjfa-30898	63	8	make	make	VERB
cjfa-30898	63	9	-	-	PUNCT
cjfa-30898	63	10	up	up	NOUN
cjfa-30898	63	11	of	of	ADP
cjfa-30898	63	12	firms	firm	NOUN
cjfa-30898	63	13	’	’	PART
cjfa-30898	63	14	performance	performance	NOUN
cjfa-30898	63	15	financial	financial	ADJ
cjfa-30898	63	16	and	and	CCONJ
cjfa-30898	63	17	non	non	ADJ
cjfa-30898	63	18	-	-	ADJ
cjfa-30898	63	19	financial	financial	ADJ
cjfa-30898	63	20	performances	performance	NOUN
cjfa-30898	63	21	(	(	PUNCT
cjfa-30898	63	22	or	or	CCONJ
cjfa-30898	63	23	strategic	strategic	ADJ
cjfa-30898	63	24	or	or	CCONJ
cjfa-30898	63	25	operational	operational	ADJ
cjfa-30898	63	26	performance	performance	NOUN
cjfa-30898	63	27	)	)	PUNCT
cjfa-30898	63	28	.	.	PUNCT
cjfa-30898	64	1	theoretically	theoretically	ADV
cjfa-30898	64	2	,	,	PUNCT
cjfa-30898	64	3	the	the	DET
cjfa-30898	64	4	definition	definition	NOUN
cjfa-30898	64	5	of	of	ADP
cjfa-30898	64	6	firms	firm	NOUN
cjfa-30898	64	7	’	’	PART
cjfa-30898	64	8	performance	performance	NOUN
cjfa-30898	64	9	is	be	AUX
cjfa-30898	64	10	hinged	hinge	VERB
cjfa-30898	64	11	on	on	ADP
cjfa-30898	64	12	the	the	DET
cjfa-30898	64	13	economic	economic	ADJ
cjfa-30898	64	14	view	view	NOUN
cjfa-30898	64	15	of	of	ADP
cjfa-30898	64	16	profit	profit	NOUN
cjfa-30898	64	17	maximization	maximization	NOUN
cjfa-30898	64	18	of	of	ADP
cjfa-30898	64	19	the	the	DET
cjfa-30898	64	20	organization	organization	NOUN
cjfa-30898	64	21	and	and	CCONJ
cjfa-30898	64	22	the	the	DET
cjfa-30898	64	23	stakeholders	stakeholder	NOUN
cjfa-30898	64	24	approach	approach	NOUN
cjfa-30898	64	25	of	of	ADP
cjfa-30898	64	26	satisfying	satisfy	VERB
cjfa-30898	64	27	the	the	DET
cjfa-30898	64	28	need	need	NOUN
cjfa-30898	64	29	of	of	ADP
cjfa-30898	64	30	a	a	DET
cjfa-30898	64	31	group	group	NOUN
cjfa-30898	64	32	or	or	CCONJ
cjfa-30898	64	33	individuals	individual	NOUN
cjfa-30898	64	34	who	who	PRON
cjfa-30898	64	35	are	be	AUX
cjfa-30898	64	36	affected	affect	VERB
cjfa-30898	64	37	by	by	ADP
cjfa-30898	64	38	the	the	DET
cjfa-30898	64	39	activities	activity	NOUN
cjfa-30898	64	40	of	of	ADP
cjfa-30898	64	41	the	the	DET
cjfa-30898	64	42	same	same	ADJ
cjfa-30898	64	43	organization	organization	NOUN
cjfa-30898	64	44	.	.	PUNCT
cjfa-30898	65	1	financial	financial	ADJ
cjfa-30898	65	2	performance	performance	NOUN
cjfa-30898	65	3	is	be	AUX
cjfa-30898	65	4	a	a	DET
cjfa-30898	65	5	subjective	subjective	ADJ
cjfa-30898	65	6	measure	measure	NOUN
cjfa-30898	65	7	of	of	ADP
cjfa-30898	65	8	how	how	SCONJ
cjfa-30898	65	9	a	a	DET
cjfa-30898	65	10	firm	firm	NOUN
cjfa-30898	65	11	effectively	effectively	ADV
cjfa-30898	65	12	and	and	CCONJ
cjfa-30898	65	13	efficiently	efficiently	ADV
cjfa-30898	65	14	utilises	utilise	VERB
cjfa-30898	65	15	its	its	PRON
cjfa-30898	65	16	assets	asset	NOUN
cjfa-30898	65	17	to	to	PART
cjfa-30898	65	18	generate	generate	VERB
cjfa-30898	65	19	resources	resource	NOUN
cjfa-30898	65	20	(	(	PUNCT
cjfa-30898	65	21	nnamani	nnamani	NOUN
cjfa-30898	65	22	,	,	PUNCT
cjfa-30898	65	23	onyekwelu	onyekwelu	NOUN
cjfa-30898	65	24	&	&	CCONJ
cjfa-30898	65	25	ugwu	ugwu	PROPN
cjfa-30898	65	26	,	,	PUNCT
cjfa-30898	65	27	2017	2017	NUM
cjfa-30898	65	28	)	)	PUNCT
cjfa-30898	65	29	.	.	PUNCT
cjfa-30898	66	1	the	the	DET
cjfa-30898	66	2	financial	financial	ADJ
cjfa-30898	66	3	performance	performance	NOUN
cjfa-30898	66	4	of	of	ADP
cjfa-30898	66	5	an	an	DET
cjfa-30898	66	6	organization	organization	NOUN
cjfa-30898	66	7	is	be	AUX
cjfa-30898	66	8	classified	classify	VERB
cjfa-30898	66	9	in	in	ADP
cjfa-30898	66	10	subsets	subset	NOUN
cjfa-30898	66	11	of	of	ADP
cjfa-30898	66	12	profitability	profitability	NOUN
cjfa-30898	66	13	performance	performance	NOUN
cjfa-30898	66	14	(	(	PUNCT
cjfa-30898	66	15	return	return	NOUN
cjfa-30898	66	16	on	on	ADP
cjfa-30898	66	17	assets	asset	NOUN
cjfa-30898	66	18	(	(	PUNCT
cjfa-30898	66	19	roa	roa	NOUN
cjfa-30898	66	20	)	)	PUNCT
cjfa-30898	66	21	,	,	PUNCT
cjfa-30898	66	22	return	return	VERB
cjfa-30898	66	23	on	on	ADP
cjfa-30898	66	24	equity	equity	NOUN
cjfa-30898	66	25	(	(	PUNCT
cjfa-30898	66	26	roe	roe	PROPN
cjfa-30898	66	27	)	)	PUNCT
cjfa-30898	66	28	,	,	PUNCT
cjfa-30898	66	29	return	return	VERB
cjfa-30898	66	30	on	on	ADP
cjfa-30898	66	31	investment	investment	NOUN
cjfa-30898	66	32	(	(	PUNCT
cjfa-30898	66	33	roi	roi	NOUN
cjfa-30898	66	34	)	)	PUNCT
cjfa-30898	66	35	,	,	PUNCT
cjfa-30898	66	36	economic	economic	ADJ
cjfa-30898	66	37	value	value	NOUN
cjfa-30898	66	38	added	add	VERB
cjfa-30898	66	39	(	(	PUNCT
cjfa-30898	66	40	eva	eva	PROPN
cjfa-30898	66	41	)	)	PUNCT
cjfa-30898	66	42	,	,	PUNCT
cjfa-30898	66	43	net	net	ADJ
cjfa-30898	66	44	income	income	NOUN
cjfa-30898	66	45	/	/	SYM
cjfa-30898	66	46	revenue	revenue	NOUN
cjfa-30898	66	47	and	and	CCONJ
cjfa-30898	66	48	earnings	earning	NOUN
cjfa-30898	66	49	before	before	ADP
cjfa-30898	66	50	interest	interest	NOUN
cjfa-30898	66	51	,	,	PUNCT
cjfa-30898	66	52	tax	tax	NOUN
cjfa-30898	66	53	,	,	PUNCT
cjfa-30898	66	54	depreciation	depreciation	NOUN
cjfa-30898	66	55	and	and	CCONJ
cjfa-30898	66	56	amortization	amortization	NOUN
cjfa-30898	66	57	margin	margin	NOUN
cjfa-30898	66	58	(	(	PUNCT
cjfa-30898	66	59	ebtida	ebtida	ADV
cjfa-30898	66	60	)	)	PUNCT
cjfa-30898	66	61	,	,	PUNCT
cjfa-30898	66	62	market	market	NOUN
cjfa-30898	66	63	value	value	NOUN
cjfa-30898	66	64	performance	performance	NOUN
cjfa-30898	66	65	(	(	PUNCT
cjfa-30898	66	66	earnings	earning	NOUN
cjfa-30898	66	67	per	per	ADP
cjfa-30898	66	68	share	share	NOUN
cjfa-30898	66	69	(	(	PUNCT
cjfa-30898	66	70	eps	eps	PROPN
cjfa-30898	66	71	)	)	PUNCT
cjfa-30898	66	72	,	,	PUNCT
cjfa-30898	66	73	change	change	NOUN
cjfa-30898	66	74	in	in	ADP
cjfa-30898	66	75	stock	stock	NOUN
cjfa-30898	66	76	price	price	NOUN
cjfa-30898	66	77	,	,	PUNCT
cjfa-30898	66	78	dividend	dividend	NOUN
cjfa-30898	66	79	yield	yield	NOUN
cjfa-30898	66	80	,	,	PUNCT
cjfa-30898	66	81	stock	stock	NOUN
cjfa-30898	66	82	price	price	NOUN
cjfa-30898	66	83	volatility	volatility	NOUN
cjfa-30898	66	84	,	,	PUNCT
cjfa-30898	66	85	market	market	NOUN
cjfa-30898	66	86	value	value	NOUN
cjfa-30898	66	87	added	add	VERB
cjfa-30898	66	88	(	(	PUNCT
cjfa-30898	66	89	mva	mva	NOUN
cjfa-30898	66	90	)	)	PUNCT
cjfa-30898	66	91	and	and	CCONJ
cjfa-30898	66	92	tobin	tobin	PROPN
cjfa-30898	66	93	q	q	X
cjfa-30898	66	94	)	)	PUNCT
cjfa-30898	66	95	while	while	SCONJ
cjfa-30898	66	96	growth	growth	NOUN
cjfa-30898	66	97	dimension	dimension	NOUN
cjfa-30898	66	98	of	of	ADP
cjfa-30898	66	99	performance	performance	NOUN
cjfa-30898	66	100	consists	consist	VERB
cjfa-30898	66	101	of	of	ADP
cjfa-30898	66	102	market	market	NOUN
cjfa-30898	66	103	share	share	NOUN
cjfa-30898	66	104	growth	growth	NOUN
cjfa-30898	66	105	,	,	PUNCT
cjfa-30898	66	106	asset	asset	NOUN
cjfa-30898	66	107	growth	growth	NOUN
cjfa-30898	66	108	,	,	PUNCT
cjfa-30898	66	109	net	net	ADJ
cjfa-30898	66	110	revenue	revenue	NOUN
cjfa-30898	66	111	growth	growth	NOUN
cjfa-30898	66	112	,	,	PUNCT
cjfa-30898	66	113	net	net	ADJ
cjfa-30898	66	114	income	income	NOUN
cjfa-30898	66	115	growth	growth	NOUN
cjfa-30898	66	116	and	and	CCONJ
cjfa-30898	66	117	number	number	NOUN
cjfa-30898	66	118	of	of	ADP
cjfa-30898	66	119	employees	employee	NOUN
cjfa-30898	66	120	growth	growth	NOUN
cjfa-30898	66	121	(	(	PUNCT
cjfa-30898	66	122	santos	santos	PROPN
cjfa-30898	66	123	&	&	CCONJ
cjfa-30898	66	124	brito	brito	PROPN
cjfa-30898	66	125	,	,	PUNCT
cjfa-30898	66	126	2012	2012	NUM
cjfa-30898	66	127	)	)	PUNCT
cjfa-30898	66	128	.	.	PUNCT
cjfa-30898	67	1	many	many	ADJ
cjfa-30898	67	2	researchers	researcher	NOUN
cjfa-30898	67	3	have	have	AUX
cjfa-30898	67	4	often	often	ADV
cjfa-30898	67	5	focused	focus	VERB
cjfa-30898	67	6	on	on	ADP
cjfa-30898	67	7	the	the	DET
cjfa-30898	67	8	profitability	profitability	NOUN
cjfa-30898	67	9	measures	measure	NOUN
cjfa-30898	67	10	of	of	ADP
cjfa-30898	67	11	financial	financial	ADJ
cjfa-30898	67	12	performance	performance	NOUN
cjfa-30898	67	13	(	(	PUNCT
cjfa-30898	67	14	e.g.	e.g.	ADV
cjfa-30898	67	15	roa	roa	NOUN
cjfa-30898	67	16	and	and	CCONJ
cjfa-30898	67	17	roe	roe	PROPN
cjfa-30898	67	18	)	)	PUNCT
cjfa-30898	67	19	as	as	ADP
cjfa-30898	67	20	a	a	DET
cjfa-30898	67	21	proxy	proxy	NOUN
cjfa-30898	67	22	for	for	ADP
cjfa-30898	67	23	firms	firm	NOUN
cjfa-30898	67	24	’	’	PART
cjfa-30898	67	25	performance	performance	NOUN
cjfa-30898	67	26	(	(	PUNCT
cjfa-30898	67	27	alshehhi	alshehhi	NOUN
cjfa-30898	67	28	,	,	PUNCT
cjfa-30898	67	29	nobanee	nobanee	PROPN
cjfa-30898	67	30	&	&	CCONJ
cjfa-30898	67	31	khare	khare	PROPN
cjfa-30898	67	32	,	,	PUNCT
cjfa-30898	67	33	2018	2018	NUM
cjfa-30898	67	34	)	)	PUNCT
cjfa-30898	67	35	,	,	PUNCT
cjfa-30898	67	36	while	while	SCONJ
cjfa-30898	67	37	totally	totally	ADV
cjfa-30898	67	38	ignoring	ignore	VERB
cjfa-30898	67	39	the	the	DET
cjfa-30898	67	40	non	non	ADJ
cjfa-30898	67	41	-	-	ADJ
cjfa-30898	67	42	financial	financial	ADJ
cjfa-30898	67	43	performance	performance	NOUN
cjfa-30898	67	44	measures	measure	NOUN
cjfa-30898	67	45	.	.	PUNCT
cjfa-30898	68	1	non	non	ADJ
cjfa-30898	68	2	-	-	ADJ
cjfa-30898	68	3	financial	financial	ADJ
cjfa-30898	68	4	performance	performance	NOUN
cjfa-30898	68	5	measures	measure	NOUN
cjfa-30898	68	6	include	include	VERB
cjfa-30898	68	7	customer	customer	NOUN
cjfa-30898	68	8	satisfaction	satisfaction	NOUN
cjfa-30898	68	9	(	(	PUNCT
cjfa-30898	68	10	mix	mix	NOUN
cjfa-30898	68	11	of	of	ADP
cjfa-30898	68	12	products	product	NOUN
cjfa-30898	68	13	and	and	CCONJ
cjfa-30898	68	14	services	service	NOUN
cjfa-30898	68	15	,	,	PUNCT
cjfa-30898	68	16	number	number	NOUN
cjfa-30898	68	17	of	of	ADP
cjfa-30898	68	18	complaints	complaint	NOUN
cjfa-30898	68	19	,	,	PUNCT
cjfa-30898	68	20	repurchase	repurchase	NOUN
cjfa-30898	68	21	rate	rate	NOUN
cjfa-30898	68	22	,	,	PUNCT
cjfa-30898	68	23	new	new	ADJ
cjfa-30898	68	24	customer	customer	NOUN
cjfa-30898	68	25	retention	retention	NOUN
cjfa-30898	68	26	,	,	PUNCT
cjfa-30898	68	27	and	and	CCONJ
cjfa-30898	68	28	general	general	ADJ
cjfa-30898	68	29	customer	customer	NOUN
cjfa-30898	68	30	satisfaction	satisfaction	NOUN
cjfa-30898	68	31	)	)	PUNCT
cjfa-30898	68	32	and	and	CCONJ
cjfa-30898	68	33	environmental	environmental	ADJ
cjfa-30898	68	34	performance	performance	NOUN
cjfa-30898	68	35	(	(	PUNCT
cjfa-30898	68	36	number	number	NOUN
cjfa-30898	68	37	of	of	ADP
cjfa-30898	68	38	projects	project	NOUN
cjfa-30898	68	39	to	to	PART
cjfa-30898	68	40	improve	improve	VERB
cjfa-30898	68	41	the	the	DET
cjfa-30898	68	42	environment	environment	NOUN
cjfa-30898	68	43	,	,	PUNCT
cjfa-30898	68	44	level	level	NOUN
cjfa-30898	68	45	of	of	ADP
cjfa-30898	68	46	energy	energy	NOUN
cjfa-30898	68	47	intensity	intensity	NOUN
cjfa-30898	68	48	,	,	PUNCT
cjfa-30898	68	49	use	use	NOUN
cjfa-30898	68	50	of	of	ADP
cjfa-30898	68	51	recyclable	recyclable	ADJ
cjfa-30898	68	52	materials	material	NOUN
cjfa-30898	68	53	,	,	PUNCT
cjfa-30898	68	54	volume	volume	NOUN
cjfa-30898	68	55	of	of	ADP
cjfa-30898	68	56	energy	energy	NOUN
cjfa-30898	68	57	consumption	consumption	NOUN
cjfa-30898	68	58	,	,	PUNCT
cjfa-30898	68	59	number	number	NOUN
cjfa-30898	68	60	of	of	ADP
cjfa-30898	68	61	environmental	environmental	ADJ
cjfa-30898	68	62	lawsuit	lawsuit	NOUN
cjfa-30898	68	63	,	,	PUNCT
cjfa-30898	68	64	recycling	recycling	NOUN
cjfa-30898	68	65	level	level	NOUN
cjfa-30898	68	66	and	and	CCONJ
cjfa-30898	68	67	reuse	reuse	NOUN
cjfa-30898	68	68	of	of	ADP
cjfa-30898	68	69	residual	residual	ADJ
cjfa-30898	68	70	)	)	PUNCT
cjfa-30898	68	71	.	.	PUNCT
cjfa-30898	69	1	social	social	ADJ
cjfa-30898	69	2	performance	performance	NOUN
cjfa-30898	69	3	consists	consist	VERB
cjfa-30898	69	4	of	of	ADP
cjfa-30898	69	5	the	the	DET
cjfa-30898	69	6	employment	employment	NOUN
cjfa-30898	69	7	of	of	ADP
cjfa-30898	69	8	minorities	minority	NOUN
cjfa-30898	69	9	,	,	PUNCT
cjfa-30898	69	10	a	a	DET
cjfa-30898	69	11	number	number	NOUN
cjfa-30898	69	12	of	of	ADP
cjfa-30898	69	13	social	social	ADJ
cjfa-30898	69	14	and	and	CCONJ
cjfa-30898	69	15	cultural	cultural	ADJ
cjfa-30898	69	16	projects	project	NOUN
cjfa-30898	69	17	,	,	PUNCT
cjfa-30898	69	18	number	number	NOUN
cjfa-30898	69	19	of	of	ADP
cjfa-30898	69	20	lawsuits	lawsuit	NOUN
cjfa-30898	69	21	filed	file	VERB
cjfa-30898	69	22	by	by	ADP
cjfa-30898	69	23	employees	employee	NOUN
cjfa-30898	69	24	and	and	CCONJ
cjfa-30898	69	25	cushope	cushope	NOUN
cjfa-30898	69	26	osayantin	osayantin	PROPN
cjfa-30898	69	27	aifuwa14	aifuwa14	PROPN
cjfa-30898	69	28	tomers	tomer	NOUN
cjfa-30898	69	29	,	,	PUNCT
cjfa-30898	69	30	and	and	CCONJ
cjfa-30898	69	31	regulatory	regulatory	ADJ
cjfa-30898	69	32	agencies	agency	NOUN
cjfa-30898	69	33	.	.	PUNCT
cjfa-30898	70	1	similarly	similarly	ADV
cjfa-30898	70	2	,	,	PUNCT
cjfa-30898	70	3	an	an	DET
cjfa-30898	70	4	employee	employee	NOUN
cjfa-30898	70	5	’s	’s	PART
cjfa-30898	70	6	performance	performance	NOUN
cjfa-30898	70	7	consists	consist	VERB
cjfa-30898	70	8	of	of	ADP
cjfa-30898	70	9	turnover	turnover	NOUN
cjfa-30898	70	10	,	,	PUNCT
cjfa-30898	70	11	investment	investment	NOUN
cjfa-30898	70	12	in	in	ADP
cjfa-30898	70	13	employee	employee	NOUN
cjfa-30898	70	14	development	development	NOUN
cjfa-30898	70	15	&	&	CCONJ
cjfa-30898	70	16	training	training	NOUN
cjfa-30898	70	17	,	,	PUNCT
cjfa-30898	70	18	wages	wage	NOUN
cjfa-30898	70	19	&	&	CCONJ
cjfa-30898	70	20	reward	reward	NOUN
cjfa-30898	70	21	policy	policy	NOUN
cjfa-30898	70	22	,	,	PUNCT
cjfa-30898	70	23	career	career	NOUN
cjfa-30898	70	24	plans	plan	NOUN
cjfa-30898	70	25	,	,	PUNCT
cjfa-30898	70	26	organization	organization	NOUN
cjfa-30898	70	27	climate	climate	NOUN
cjfa-30898	70	28	,	,	PUNCT
cjfa-30898	70	29	and	and	CCONJ
cjfa-30898	70	30	general	general	ADJ
cjfa-30898	70	31	employee	employee	NOUN
cjfa-30898	70	32	satisfaction	satisfaction	NOUN
cjfa-30898	70	33	.	.	PUNCT
cjfa-30898	71	1	corporate	corporate	ADJ
cjfa-30898	71	2	governance	governance	NOUN
cjfa-30898	71	3	performance	performance	NOUN
cjfa-30898	71	4	is	be	AUX
cjfa-30898	71	5	made	make	VERB
cjfa-30898	71	6	up	up	ADP
cjfa-30898	71	7	of	of	ADP
cjfa-30898	71	8	board	board	NOUN
cjfa-30898	71	9	size	size	NOUN
cjfa-30898	71	10	,	,	PUNCT
cjfa-30898	71	11	board	board	NOUN
cjfa-30898	71	12	independence	independence	NOUN
cjfa-30898	71	13	,	,	PUNCT
cjfa-30898	71	14	foreign	foreign	ADJ
cjfa-30898	71	15	directors	director	NOUN
cjfa-30898	71	16	and	and	CCONJ
cjfa-30898	71	17	insider	insider	NOUN
cjfa-30898	71	18	ownership	ownership	NOUN
cjfa-30898	71	19	(	(	PUNCT
cjfa-30898	71	20	santos	santos	PROPN
cjfa-30898	71	21	&	&	CCONJ
cjfa-30898	71	22	brito	brito	PROPN
cjfa-30898	71	23	,	,	PUNCT
cjfa-30898	71	24	2012	2012	NUM
cjfa-30898	71	25	;	;	PUNCT
cjfa-30898	71	26	selvam	selvam	PROPN
cjfa-30898	71	27	et	et	PROPN
cjfa-30898	71	28	al	al	PROPN
cjfa-30898	71	29	.	.	PROPN
cjfa-30898	71	30	,	,	PUNCT
cjfa-30898	71	31	2016	2016	NUM
cjfa-30898	71	32	)	)	PUNCT
cjfa-30898	71	33	.	.	PUNCT
cjfa-30898	72	1	sustainability	sustainability	NOUN
cjfa-30898	72	2	reporting	report	VERB
cjfa-30898	72	3	the	the	DET
cjfa-30898	72	4	phrase	phrase	NOUN
cjfa-30898	72	5	,	,	PUNCT
cjfa-30898	72	6	sustainability	sustainability	NOUN
cjfa-30898	72	7	reporting	reporting	NOUN
cjfa-30898	72	8	,	,	PUNCT
cjfa-30898	72	9	is	be	AUX
cjfa-30898	72	10	a	a	DET
cjfa-30898	72	11	blend	blend	NOUN
cjfa-30898	72	12	of	of	ADP
cjfa-30898	72	13	two	two	NUM
cjfa-30898	72	14	concepts	concept	NOUN
cjfa-30898	72	15	:	:	PUNCT
cjfa-30898	72	16	sustainability	sustainability	NOUN
cjfa-30898	72	17	and	and	CCONJ
cjfa-30898	72	18	reporting	reporting	NOUN
cjfa-30898	72	19	.	.	PUNCT
cjfa-30898	73	1	whilst	whilst	SCONJ
cjfa-30898	73	2	the	the	DET
cjfa-30898	73	3	former	former	ADJ
cjfa-30898	73	4	is	be	AUX
cjfa-30898	73	5	meeting	meet	VERB
cjfa-30898	73	6	the	the	DET
cjfa-30898	73	7	needs	need	NOUN
cjfa-30898	73	8	of	of	ADP
cjfa-30898	73	9	the	the	DET
cjfa-30898	73	10	present	present	ADJ
cjfa-30898	73	11	generation	generation	NOUN
cjfa-30898	73	12	without	without	ADP
cjfa-30898	73	13	compromising	compromise	VERB
cjfa-30898	73	14	the	the	DET
cjfa-30898	73	15	ability	ability	NOUN
cjfa-30898	73	16	of	of	ADP
cjfa-30898	73	17	future	future	ADJ
cjfa-30898	73	18	generations	generation	NOUN
cjfa-30898	73	19	to	to	PART
cjfa-30898	73	20	meet	meet	VERB
cjfa-30898	73	21	their	their	PRON
cjfa-30898	73	22	own	own	ADJ
cjfa-30898	73	23	needs	need	NOUN
cjfa-30898	73	24	(	(	PUNCT
cjfa-30898	73	25	brundtland	brundtland	ADJ
cjfa-30898	73	26	,	,	PUNCT
cjfa-30898	73	27	1987	1987	NUM
cjfa-30898	73	28	)	)	PUNCT
cjfa-30898	73	29	,	,	PUNCT
cjfa-30898	73	30	the	the	DET
cjfa-30898	73	31	latter	latter	ADJ
cjfa-30898	73	32	simply	simply	ADV
cjfa-30898	73	33	means	mean	VERB
cjfa-30898	73	34	disclosing	disclose	VERB
cjfa-30898	73	35	an	an	DET
cjfa-30898	73	36	organization	organization	NOUN
cjfa-30898	73	37	’s	’s	PART
cjfa-30898	73	38	information	information	NOUN
cjfa-30898	73	39	fully	fully	ADV
cjfa-30898	73	40	or	or	CCONJ
cjfa-30898	73	41	partially	partially	ADV
cjfa-30898	73	42	to	to	ADP
cjfa-30898	73	43	stakeholders	stakeholder	NOUN
cjfa-30898	73	44	who	who	PRON
cjfa-30898	73	45	need	need	VERB
cjfa-30898	73	46	it	it	PRON
cjfa-30898	73	47	for	for	ADP
cjfa-30898	73	48	different	different	ADJ
cjfa-30898	73	49	purposes	purpose	NOUN
cjfa-30898	73	50	.	.	PUNCT
cjfa-30898	74	1	therefore	therefore	ADV
cjfa-30898	74	2	,	,	PUNCT
cjfa-30898	74	3	sustainability	sustainability	NOUN
cjfa-30898	74	4	reporting	reporting	NOUN
cjfa-30898	74	5	[	[	X
cjfa-30898	74	6	sr	sr	X
cjfa-30898	74	7	]	]	X
cjfa-30898	74	8	(	(	PUNCT
cjfa-30898	74	9	or	or	CCONJ
cjfa-30898	74	10	disclosure	disclosure	NOUN
cjfa-30898	74	11	or	or	CCONJ
cjfa-30898	74	12	performance	performance	NOUN
cjfa-30898	74	13	)	)	PUNCT
cjfa-30898	74	14	is	be	AUX
cjfa-30898	74	15	the	the	DET
cjfa-30898	74	16	integration	integration	NOUN
cjfa-30898	74	17	of	of	ADP
cjfa-30898	74	18	reporting	reporting	NOUN
cjfa-30898	74	19	and	and	CCONJ
cjfa-30898	74	20	accounting	account	VERB
cjfa-30898	74	21	for	for	ADP
cjfa-30898	74	22	economic	economic	ADJ
cjfa-30898	74	23	,	,	PUNCT
cjfa-30898	74	24	environmental	environmental	ADJ
cjfa-30898	74	25	and	and	CCONJ
cjfa-30898	74	26	social	social	ADJ
cjfa-30898	74	27	into	into	ADP
cjfa-30898	74	28	corporate	corporate	ADJ
cjfa-30898	74	29	reporting	reporting	NOUN
cjfa-30898	74	30	(	(	PUNCT
cjfa-30898	74	31	elkington	elkington	PROPN
cjfa-30898	74	32	,	,	PUNCT
cjfa-30898	74	33	2004	2004	NUM
cjfa-30898	74	34	)	)	PUNCT
cjfa-30898	74	35	.	.	PUNCT
cjfa-30898	75	1	the	the	DET
cjfa-30898	75	2	global	global	ADJ
cjfa-30898	75	3	reporting	reporting	NOUN
cjfa-30898	75	4	initiative	initiative	NOUN
cjfa-30898	75	5	[	[	X
cjfa-30898	75	6	gri	gri	X
cjfa-30898	75	7	]	]	X
cjfa-30898	75	8	(	(	PUNCT
cjfa-30898	75	9	2019	2019	NUM
cjfa-30898	75	10	)	)	PUNCT
cjfa-30898	75	11	defines	define	VERB
cjfa-30898	75	12	sustainability	sustainability	NOUN
cjfa-30898	75	13	reports	report	NOUN
cjfa-30898	75	14	as	as	ADP
cjfa-30898	75	15	those	those	PRON
cjfa-30898	75	16	issued	issue	VERB
cjfa-30898	75	17	by	by	ADP
cjfa-30898	75	18	firms	firm	NOUN
cjfa-30898	75	19	about	about	ADP
cjfa-30898	75	20	their	their	PRON
cjfa-30898	75	21	economic	economic	ADJ
cjfa-30898	75	22	,	,	PUNCT
cjfa-30898	75	23	environmental	environmental	ADJ
cjfa-30898	75	24	and	and	CCONJ
cjfa-30898	75	25	social	social	ADJ
cjfa-30898	75	26	impacts	impact	NOUN
cjfa-30898	75	27	caused	cause	VERB
cjfa-30898	75	28	by	by	ADP
cjfa-30898	75	29	their	their	PRON
cjfa-30898	75	30	daily	daily	ADJ
cjfa-30898	75	31	operation	operation	NOUN
cjfa-30898	75	32	activities	activity	NOUN
cjfa-30898	75	33	.	.	PUNCT
cjfa-30898	76	1	hahn	hahn	PROPN
cjfa-30898	76	2	,	,	PUNCT
cjfa-30898	76	3	preuss	preuss	ADJ
cjfa-30898	76	4	,	,	PUNCT
cjfa-30898	76	5	pinkse	pinkse	NOUN
cjfa-30898	76	6	and	and	CCONJ
cjfa-30898	76	7	figge	figge	ADV
cjfa-30898	76	8	(	(	PUNCT
cjfa-30898	76	9	2014	2014	NUM
cjfa-30898	76	10	)	)	PUNCT
cjfa-30898	76	11	described	describe	VERB
cjfa-30898	76	12	sr	sr	PROPN
cjfa-30898	76	13	as	as	ADP
cjfa-30898	76	14	a	a	DET
cjfa-30898	76	15	set	set	NOUN
cjfa-30898	76	16	of	of	ADP
cjfa-30898	76	17	a	a	DET
cjfa-30898	76	18	company	company	NOUN
cjfa-30898	76	19	’s	’s	PART
cjfa-30898	76	20	activities	activity	NOUN
cjfa-30898	76	21	that	that	PRON
cjfa-30898	76	22	demonstrate	demonstrate	VERB
cjfa-30898	76	23	the	the	DET
cjfa-30898	76	24	inclusion	inclusion	NOUN
cjfa-30898	76	25	of	of	ADP
cjfa-30898	76	26	social	social	ADJ
cjfa-30898	76	27	and	and	CCONJ
cjfa-30898	76	28	environmental	environmental	ADJ
cjfa-30898	76	29	concerns	concern	NOUN
cjfa-30898	76	30	in	in	ADP
cjfa-30898	76	31	business	business	NOUN
cjfa-30898	76	32	operations	operation	NOUN
cjfa-30898	76	33	and	and	CCONJ
cjfa-30898	76	34	interactions	interaction	NOUN
cjfa-30898	76	35	with	with	ADP
cjfa-30898	76	36	stakeholders	stakeholder	NOUN
cjfa-30898	76	37	.	.	PUNCT
cjfa-30898	77	1	this	this	DET
cjfa-30898	77	2	report	report	NOUN
cjfa-30898	77	3	is	be	AUX
cjfa-30898	77	4	therefore	therefore	ADV
cjfa-30898	77	5	,	,	PUNCT
cjfa-30898	77	6	aimed	aim	VERB
cjfa-30898	77	7	at	at	ADP
cjfa-30898	77	8	achieving	achieve	VERB
cjfa-30898	77	9	sustainable	sustainable	ADJ
cjfa-30898	77	10	development	development	NOUN
cjfa-30898	77	11	goals	goal	NOUN
cjfa-30898	77	12	(	(	PUNCT
cjfa-30898	77	13	gunarsih	gunarsih	PROPN
cjfa-30898	77	14	&	&	CCONJ
cjfa-30898	77	15	ismawati	ismawati	PROPN
cjfa-30898	77	16	,	,	PUNCT
cjfa-30898	77	17	2018	2018	NUM
cjfa-30898	77	18	)	)	PUNCT
cjfa-30898	77	19	.	.	PUNCT
cjfa-30898	78	1	the	the	DET
cjfa-30898	78	2	concept	concept	NOUN
cjfa-30898	78	3	of	of	ADP
cjfa-30898	78	4	sustainable	sustainable	ADJ
cjfa-30898	78	5	reporting	reporting	NOUN
cjfa-30898	78	6	evolved	evolve	VERB
cjfa-30898	78	7	in	in	ADP
cjfa-30898	78	8	the	the	DET
cjfa-30898	78	9	1980	1980	NUM
cjfa-30898	78	10	’s	’s	NOUN
cjfa-30898	78	11	when	when	SCONJ
cjfa-30898	78	12	the	the	DET
cjfa-30898	78	13	first	first	ADJ
cjfa-30898	78	14	environmental	environmental	ADJ
cjfa-30898	78	15	reports	report	NOUN
cjfa-30898	78	16	appeared	appear	VERB
cjfa-30898	78	17	.	.	PUNCT
cjfa-30898	79	1	johari	johari	PROPN
cjfa-30898	79	2	and	and	CCONJ
cjfa-30898	79	3	komathy	komathy	ADJ
cjfa-30898	79	4	(	(	PUNCT
cjfa-30898	79	5	2019	2019	NUM
cjfa-30898	79	6	)	)	PUNCT
cjfa-30898	79	7	and	and	CCONJ
cjfa-30898	79	8	joseph	joseph	PROPN
cjfa-30898	79	9	(	(	PUNCT
cjfa-30898	79	10	2016	2016	NUM
cjfa-30898	79	11	)	)	PUNCT
cjfa-30898	79	12	were	be	AUX
cjfa-30898	79	13	of	of	ADP
cjfa-30898	79	14	the	the	DET
cjfa-30898	79	15	opinion	opinion	NOUN
cjfa-30898	79	16	that	that	SCONJ
cjfa-30898	79	17	sr	sr	PROPN
cjfa-30898	79	18	evolved	evolve	VERB
cjfa-30898	79	19	through	through	ADP
cjfa-30898	79	20	the	the	DET
cjfa-30898	79	21	stages	stage	NOUN
cjfa-30898	79	22	of	of	ADP
cjfa-30898	79	23	employee	employee	NOUN
cjfa-30898	79	24	reporting	report	VERB
cjfa-30898	79	25	to	to	ADP
cjfa-30898	79	26	social	social	ADJ
cjfa-30898	79	27	reporting	reporting	NOUN
cjfa-30898	79	28	to	to	ADP
cjfa-30898	79	29	environmental	environmental	ADJ
cjfa-30898	79	30	reporting	reporting	NOUN
cjfa-30898	79	31	to	to	ADP
cjfa-30898	79	32	triple	triple	ADJ
cjfa-30898	79	33	bottom	bottom	ADJ
cjfa-30898	79	34	line	line	NOUN
cjfa-30898	79	35	reporting	reporting	NOUN
cjfa-30898	79	36	and	and	CCONJ
cjfa-30898	79	37	finally	finally	ADV
cjfa-30898	79	38	,	,	PUNCT
cjfa-30898	79	39	to	to	ADP
cjfa-30898	79	40	sr	sr	PROPN
cjfa-30898	79	41	.	.	PUNCT
cjfa-30898	80	1	the	the	DET
cjfa-30898	80	2	reasons	reason	NOUN
cjfa-30898	80	3	for	for	ADP
cjfa-30898	80	4	sr	sr	PROPN
cjfa-30898	80	5	are	be	AUX
cjfa-30898	80	6	many	many	ADJ
cjfa-30898	80	7	,	,	PUNCT
cjfa-30898	80	8	but	but	CCONJ
cjfa-30898	80	9	the	the	DET
cjfa-30898	80	10	most	most	ADV
cjfa-30898	80	11	striking	striking	ADJ
cjfa-30898	80	12	ones	one	NOUN
cjfa-30898	80	13	are	be	AUX
cjfa-30898	80	14	to	to	PART
cjfa-30898	80	15	measure	measure	VERB
cjfa-30898	80	16	and	and	CCONJ
cjfa-30898	80	17	improve	improve	VERB
cjfa-30898	80	18	firms	firm	NOUN
cjfa-30898	80	19	’	'	PUNCT
cjfa-30898	80	20	performance	performance	NOUN
cjfa-30898	80	21	upcoming	upcoming	ADJ
cjfa-30898	80	22	financial	financial	ADJ
cjfa-30898	80	23	results	result	NOUN
cjfa-30898	80	24	and	and	CCONJ
cjfa-30898	80	25	furnish	furnish	VERB
cjfa-30898	80	26	stakeholders	stakeholder	NOUN
cjfa-30898	80	27	with	with	ADP
cjfa-30898	80	28	the	the	DET
cjfa-30898	80	29	information	information	NOUN
cjfa-30898	80	30	of	of	ADP
cjfa-30898	80	31	the	the	DET
cjfa-30898	80	32	organization	organization	NOUN
cjfa-30898	80	33	’s	’s	PART
cjfa-30898	80	34	going	go	VERB
cjfa-30898	80	35	-	-	PUNCT
cjfa-30898	80	36	concern	concern	NOUN
cjfa-30898	80	37	status	status	NOUN
cjfa-30898	80	38	(	(	PUNCT
cjfa-30898	80	39	johari	johari	PROPN
cjfa-30898	80	40	&	&	CCONJ
cjfa-30898	80	41	komathy	komathy	ADJ
cjfa-30898	80	42	,	,	PUNCT
cjfa-30898	80	43	2019	2019	NUM
cjfa-30898	80	44	)	)	PUNCT
cjfa-30898	80	45	.	.	PUNCT
cjfa-30898	81	1	sr	sr	PROPN
cjfa-30898	81	2	has	have	AUX
cjfa-30898	81	3	had	have	VERB
cjfa-30898	81	4	a	a	DET
cjfa-30898	81	5	significant	significant	ADJ
cjfa-30898	81	6	acceptance	acceptance	NOUN
cjfa-30898	81	7	rate	rate	NOUN
cjfa-30898	81	8	globally	globally	ADV
cjfa-30898	81	9	,	,	PUNCT
cjfa-30898	81	10	mostly	mostly	ADV
cjfa-30898	81	11	from	from	ADP
cjfa-30898	81	12	developed	developed	ADJ
cjfa-30898	81	13	and	and	CCONJ
cjfa-30898	81	14	a	a	DET
cjfa-30898	81	15	few	few	ADJ
cjfa-30898	81	16	developing	develop	VERB
cjfa-30898	81	17	countries	country	NOUN
cjfa-30898	81	18	like	like	ADP
cjfa-30898	81	19	south	south	PROPN
cjfa-30898	81	20	africa	africa	PROPN
cjfa-30898	81	21	(	(	PUNCT
cjfa-30898	81	22	ofoegbu	ofoegbu	PROPN
cjfa-30898	81	23	,	,	PUNCT
cjfa-30898	81	24	odoemelam	odoemelam	PROPN
cjfa-30898	81	25	&	&	CCONJ
cjfa-30898	81	26	okafor	okafor	PROPN
cjfa-30898	81	27	,	,	PUNCT
cjfa-30898	81	28	2018	2018	NUM
cjfa-30898	81	29	;	;	PUNCT
cjfa-30898	81	30	aifuwa	aifuwa	PROPN
cjfa-30898	81	31	,	,	PUNCT
cjfa-30898	81	32	saidu	saidu	ADJ
cjfa-30898	81	33	,	,	PUNCT
cjfa-30898	81	34	enehizena	enehizena	NOUN
cjfa-30898	81	35	&	&	CCONJ
cjfa-30898	81	36	osazevbaru	osazevbaru	NOUN
cjfa-30898	81	37	,	,	PUNCT
cjfa-30898	81	38	2019	2019	NUM
cjfa-30898	81	39	)	)	PUNCT
cjfa-30898	81	40	.	.	PUNCT
cjfa-30898	82	1	however	however	ADV
cjfa-30898	82	2	,	,	PUNCT
cjfa-30898	82	3	the	the	DET
cjfa-30898	82	4	same	same	ADJ
cjfa-30898	82	5	can	can	AUX
cjfa-30898	82	6	not	not	PART
cjfa-30898	82	7	be	be	AUX
cjfa-30898	82	8	said	say	VERB
cjfa-30898	82	9	of	of	ADP
cjfa-30898	82	10	least	least	ADJ
cjfa-30898	82	11	developed	develop	VERB
cjfa-30898	82	12	countries	country	NOUN
cjfa-30898	82	13	(	(	PUNCT
cjfa-30898	82	14	ldc	ldc	PROPN
cjfa-30898	82	15	)	)	PUNCT
cjfa-30898	82	16	like	like	ADP
cjfa-30898	82	17	myanmar	myanmar	PROPN
cjfa-30898	82	18	,	,	PUNCT
cjfa-30898	82	19	bangladesh	bangladesh	PROPN
cjfa-30898	82	20	,	,	PUNCT
cjfa-30898	82	21	cambodia	cambodia	PROPN
cjfa-30898	82	22	,	,	PUNCT
cjfa-30898	82	23	ethiopia	ethiopia	PROPN
cjfa-30898	82	24	(	(	PUNCT
cjfa-30898	82	25	wokeck	wokeck	NOUN
cjfa-30898	82	26	,	,	PUNCT
cjfa-30898	82	27	2019	2019	NUM
cjfa-30898	82	28	;	;	PUNCT
cjfa-30898	82	29	aifuwa	aifuwa	PROPN
cjfa-30898	82	30	sustainability	sustainability	NOUN
cjfa-30898	82	31	reporting	reporting	NOUN
cjfa-30898	82	32	and	and	CCONJ
cjfa-30898	82	33	firm	firm	ADJ
cjfa-30898	82	34	performance	performance	NOUN
cjfa-30898	82	35	…	…	PUNCT
cjfa-30898	82	36	15	15	NUM
cjfa-30898	82	37	et	et	NOUN
cjfa-30898	82	38	al	al	PROPN
cjfa-30898	82	39	.	.	PROPN
cjfa-30898	82	40	,	,	PUNCT
cjfa-30898	82	41	2019	2019	NUM
cjfa-30898	82	42	)	)	PUNCT
cjfa-30898	82	43	.	.	PUNCT
cjfa-30898	83	1	johari	johari	PROPN
cjfa-30898	83	2	and	and	CCONJ
cjfa-30898	83	3	komathy	komathy	ADJ
cjfa-30898	83	4	(	(	PUNCT
cjfa-30898	83	5	2019	2019	NUM
cjfa-30898	83	6	)	)	PUNCT
cjfa-30898	83	7	observed	observe	VERB
cjfa-30898	83	8	that	that	SCONJ
cjfa-30898	83	9	europe	europe	PROPN
cjfa-30898	83	10	had	have	VERB
cjfa-30898	83	11	the	the	DET
cjfa-30898	83	12	highest	high	ADJ
cjfa-30898	83	13	sustainability	sustainability	NOUN
cjfa-30898	83	14	disclosure	disclosure	NOUN
cjfa-30898	83	15	rate	rate	NOUN
cjfa-30898	83	16	of	of	ADP
cjfa-30898	83	17	about	about	ADV
cjfa-30898	83	18	forty	forty	NUM
cjfa-30898	83	19	-	-	PUNCT
cjfa-30898	83	20	nine	nine	NUM
cjfa-30898	83	21	percent	percent	NOUN
cjfa-30898	83	22	(	(	PUNCT
cjfa-30898	83	23	49	49	NUM
cjfa-30898	83	24	%	%	NOUN
cjfa-30898	83	25	)	)	PUNCT
cjfa-30898	83	26	followed	follow	VERB
cjfa-30898	83	27	by	by	ADP
cjfa-30898	83	28	asia	asia	PROPN
cjfa-30898	83	29	with	with	ADP
cjfa-30898	83	30	fifteen	fifteen	NUM
cjfa-30898	83	31	percent	percent	NOUN
cjfa-30898	83	32	(	(	PUNCT
cjfa-30898	83	33	15	15	NUM
cjfa-30898	83	34	%	%	NOUN
cjfa-30898	83	35	)	)	PUNCT
cjfa-30898	83	36	,	,	PUNCT
cjfa-30898	83	37	north	north	PROPN
cjfa-30898	83	38	america	america	PROPN
cjfa-30898	83	39	fourteen	fourteen	NUM
cjfa-30898	83	40	percent	percent	NOUN
cjfa-30898	83	41	(	(	PUNCT
cjfa-30898	83	42	14	14	NUM
cjfa-30898	83	43	%	%	NOUN
cjfa-30898	83	44	)	)	PUNCT
cjfa-30898	83	45	,	,	PUNCT
cjfa-30898	83	46	latin	latin	PROPN
cjfa-30898	83	47	america	america	PROPN
cjfa-30898	83	48	twelve	twelve	NUM
cjfa-30898	83	49	percent	percent	NOUN
cjfa-30898	83	50	(	(	PUNCT
cjfa-30898	83	51	12	12	NUM
cjfa-30898	83	52	%	%	NOUN
cjfa-30898	83	53	)	)	PUNCT
cjfa-30898	83	54	,	,	PUNCT
cjfa-30898	83	55	oceania	oceania	PROPN
cjfa-30898	83	56	six	six	NUM
cjfa-30898	83	57	percent	percent	NOUN
cjfa-30898	83	58	(	(	PUNCT
cjfa-30898	83	59	6	6	NUM
cjfa-30898	83	60	%	%	NOUN
cjfa-30898	83	61	)	)	PUNCT
cjfa-30898	83	62	and	and	CCONJ
cjfa-30898	83	63	africa	africa	PROPN
cjfa-30898	83	64	with	with	ADP
cjfa-30898	83	65	the	the	DET
cjfa-30898	83	66	least	least	ADJ
cjfa-30898	83	67	rate	rate	NOUN
cjfa-30898	83	68	of	of	ADP
cjfa-30898	83	69	only	only	ADV
cjfa-30898	83	70	four	four	NUM
cjfa-30898	83	71	percent	percent	NOUN
cjfa-30898	83	72	(	(	PUNCT
cjfa-30898	83	73	4	4	NUM
cjfa-30898	83	74	%	%	NOUN
cjfa-30898	83	75	)	)	PUNCT
cjfa-30898	83	76	.	.	PUNCT
cjfa-30898	84	1	it	it	PRON
cjfa-30898	84	2	is	be	AUX
cjfa-30898	84	3	also	also	ADV
cjfa-30898	84	4	noteworthy	noteworthy	ADJ
cjfa-30898	84	5	that	that	SCONJ
cjfa-30898	84	6	ninety	ninety	NUM
cjfa-30898	84	7	percent	percent	NOUN
cjfa-30898	84	8	(	(	PUNCT
cjfa-30898	84	9	90	90	NUM
cjfa-30898	84	10	%	%	NOUN
cjfa-30898	84	11	)	)	PUNCT
cjfa-30898	84	12	of	of	ADP
cjfa-30898	84	13	the	the	DET
cjfa-30898	84	14	world	world	NOUN
cjfa-30898	84	15	’s	’s	PART
cjfa-30898	84	16	largest	large	ADJ
cjfa-30898	84	17	companies	company	NOUN
cjfa-30898	84	18	report	report	VERB
cjfa-30898	84	19	their	their	PRON
cjfa-30898	84	20	sustainability	sustainability	NOUN
cjfa-30898	84	21	practices	practice	NOUN
cjfa-30898	84	22	,	,	PUNCT
cjfa-30898	84	23	with	with	ADP
cjfa-30898	84	24	most	most	ADJ
cjfa-30898	84	25	of	of	ADP
cjfa-30898	84	26	them	they	PRON
cjfa-30898	84	27	using	use	VERB
cjfa-30898	84	28	the	the	DET
cjfa-30898	84	29	gri	gri	NOUN
cjfa-30898	84	30	framework	framework	NOUN
cjfa-30898	84	31	(	(	PUNCT
cjfa-30898	84	32	klynveld	klynveld	NOUN
cjfa-30898	84	33	peat	peat	NOUN
cjfa-30898	84	34	marwick	marwick	NOUN
cjfa-30898	84	35	goerdeler	goerdeler	NOUN
cjfa-30898	85	1	[	[	X
cjfa-30898	85	2	kpmg	kpmg	X
cjfa-30898	85	3	]	]	X
cjfa-30898	85	4	,	,	PUNCT
cjfa-30898	85	5	2017	2017	NUM
cjfa-30898	85	6	)	)	PUNCT
cjfa-30898	85	7	.	.	PUNCT
cjfa-30898	86	1	the	the	DET
cjfa-30898	86	2	gri	gri	PROPN
cjfa-30898	86	3	framework	framework	NOUN
cjfa-30898	86	4	is	be	AUX
cjfa-30898	86	5	perhaps	perhaps	ADV
cjfa-30898	86	6	one	one	NUM
cjfa-30898	86	7	of	of	ADP
cjfa-30898	86	8	the	the	DET
cjfa-30898	86	9	most	most	ADV
cjfa-30898	86	10	popular	popular	ADJ
cjfa-30898	86	11	frameworks	framework	NOUN
cjfa-30898	86	12	for	for	ADP
cjfa-30898	86	13	reporting	report	VERB
cjfa-30898	86	14	economic	economic	ADJ
cjfa-30898	86	15	,	,	PUNCT
cjfa-30898	86	16	environmental	environmental	ADJ
cjfa-30898	86	17	and	and	CCONJ
cjfa-30898	86	18	social	social	ADJ
cjfa-30898	86	19	issues	issue	NOUN
cjfa-30898	86	20	of	of	ADP
cjfa-30898	86	21	an	an	DET
cjfa-30898	86	22	organization	organization	NOUN
cjfa-30898	86	23	(	(	PUNCT
cjfa-30898	86	24	laskar	laskar	PROPN
cjfa-30898	86	25	,	,	PUNCT
cjfa-30898	86	26	2018	2018	NUM
cjfa-30898	86	27	)	)	PUNCT
cjfa-30898	86	28	.	.	PUNCT
cjfa-30898	87	1	other	other	ADJ
cjfa-30898	87	2	developed	develop	VERB
cjfa-30898	87	3	frameworks	framework	NOUN
cjfa-30898	87	4	include	include	VERB
cjfa-30898	87	5	business	business	NOUN
cjfa-30898	87	6	in	in	ADP
cjfa-30898	87	7	the	the	DET
cjfa-30898	87	8	community	community	NOUN
cjfa-30898	87	9	(	(	PUNCT
cjfa-30898	87	10	bitc	bitc	PROPN
cjfa-30898	87	11	)	)	PUNCT
cjfa-30898	87	12	,	,	PUNCT
cjfa-30898	87	13	dow	dow	PROPN
cjfa-30898	87	14	jones	jones	PROPN
cjfa-30898	87	15	sustainability	sustainability	PROPN
cjfa-30898	87	16	index	index	NOUN
cjfa-30898	87	17	(	(	PUNCT
cjfa-30898	87	18	djsi	djsi	NUM
cjfa-30898	87	19	)	)	PUNCT
cjfa-30898	87	20	,	,	PUNCT
cjfa-30898	87	21	business	business	NOUN
cjfa-30898	87	22	ethics	ethic	NOUN
cjfa-30898	87	23	100	100	NUM
cjfa-30898	87	24	,	,	PUNCT
cjfa-30898	87	25	accountability	accountability	NOUN
cjfa-30898	87	26	(	(	PUNCT
cjfa-30898	87	27	aa	aa	NOUN
cjfa-30898	87	28	)	)	PUNCT
cjfa-30898	87	29	rating	rating	NOUN
cjfa-30898	87	30	(	(	PUNCT
cjfa-30898	87	31	hopkins	hopkin	NOUN
cjfa-30898	87	32	,	,	PUNCT
cjfa-30898	87	33	2005	2005	NUM
cjfa-30898	87	34	)	)	PUNCT
cjfa-30898	87	35	,	,	PUNCT
cjfa-30898	87	36	international	international	ADJ
cjfa-30898	87	37	integrated	integrated	ADJ
cjfa-30898	87	38	reporting	reporting	NOUN
cjfa-30898	87	39	council	council	NOUN
cjfa-30898	87	40	(	(	PUNCT
cjfa-30898	87	41	iirc	iirc	ADJ
cjfa-30898	87	42	)	)	PUNCT
cjfa-30898	87	43	,	,	PUNCT
cjfa-30898	87	44	carbon	carbon	NOUN
cjfa-30898	87	45	disclosure	disclosure	NOUN
cjfa-30898	87	46	project	project	NOUN
cjfa-30898	87	47	,	,	PUNCT
cjfa-30898	87	48	sustainability	sustainability	NOUN
cjfa-30898	87	49	accounting	accounting	NOUN
cjfa-30898	87	50	standard	standard	PROPN
cjfa-30898	87	51	board	board	PROPN
cjfa-30898	87	52	(	(	PUNCT
cjfa-30898	87	53	sasb	sasb	NOUN
cjfa-30898	87	54	)	)	PUNCT
cjfa-30898	87	55	and	and	CCONJ
cjfa-30898	87	56	global	global	ADJ
cjfa-30898	87	57	framework	framework	NOUN
cjfa-30898	87	58	for	for	ADP
cjfa-30898	87	59	climate	climate	NOUN
cjfa-30898	87	60	risk	risk	NOUN
cjfa-30898	87	61	disclosures	disclosure	NOUN
cjfa-30898	87	62	(	(	PUNCT
cjfa-30898	87	63	gfcrd	gfcrd	PROPN
cjfa-30898	87	64	)	)	PUNCT
cjfa-30898	87	65	(	(	PUNCT
cjfa-30898	87	66	siew	siew	PROPN
cjfa-30898	87	67	,	,	PUNCT
cjfa-30898	87	68	balatbat	balatbat	PROPN
cjfa-30898	87	69	&	&	CCONJ
cjfa-30898	87	70	carmichael	carmichael	PROPN
cjfa-30898	87	71	,	,	PUNCT
cjfa-30898	87	72	2013	2013	NUM
cjfa-30898	87	73	;	;	PUNCT
cjfa-30898	87	74	emeka	emeka	PROPN
cjfa-30898	87	75	-	-	PUNCT
cjfa-30898	87	76	nwokeji	nwokeji	PROPN
cjfa-30898	87	77	&	&	CCONJ
cjfa-30898	87	78	osisioma	osisioma	ADJ
cjfa-30898	87	79	,	,	PUNCT
cjfa-30898	87	80	2019	2019	NUM
cjfa-30898	87	81	)	)	PUNCT
cjfa-30898	87	82	.	.	PUNCT
cjfa-30898	88	1	global	global	ADJ
cjfa-30898	88	2	reporting	reporting	NOUN
cjfa-30898	88	3	initiative	initiative	NOUN
cjfa-30898	88	4	(	(	PUNCT
cjfa-30898	88	5	gri	gri	PROPN
cjfa-30898	88	6	)	)	PUNCT
cjfa-30898	88	7	framework	framework	NOUN
cjfa-30898	88	8	gri	gri	PROPN
cjfa-30898	88	9	is	be	AUX
cjfa-30898	88	10	the	the	DET
cjfa-30898	88	11	most	most	ADV
cjfa-30898	88	12	widely	widely	ADV
cjfa-30898	88	13	recognised	recognise	VERB
cjfa-30898	88	14	global	global	ADJ
cjfa-30898	88	15	framework	framework	NOUN
cjfa-30898	88	16	for	for	ADP
cjfa-30898	88	17	sr	sr	PROPN
cjfa-30898	88	18	.	.	PUNCT
cjfa-30898	89	1	it	it	PRON
cjfa-30898	89	2	was	be	AUX
cjfa-30898	89	3	founded	found	VERB
cjfa-30898	89	4	in	in	ADP
cjfa-30898	89	5	boston	boston	PROPN
cjfa-30898	89	6	in	in	ADP
cjfa-30898	89	7	1997	1997	NUM
cjfa-30898	89	8	and	and	CCONJ
cjfa-30898	89	9	established	establish	VERB
cjfa-30898	89	10	as	as	ADP
cjfa-30898	89	11	an	an	DET
cjfa-30898	89	12	international	international	ADJ
cjfa-30898	89	13	non	non	ADJ
cjfa-30898	89	14	-	-	ADJ
cjfa-30898	89	15	for	for	ADP
cjfa-30898	89	16	-	-	PUNCT
cjfa-30898	89	17	profit	profit	NOUN
cjfa-30898	89	18	organization	organization	NOUN
cjfa-30898	89	19	in	in	ADP
cjfa-30898	89	20	amsterdam	amsterdam	PROPN
cjfa-30898	89	21	in	in	ADP
cjfa-30898	89	22	2002	2002	NUM
cjfa-30898	89	23	.	.	PUNCT
cjfa-30898	90	1	the	the	DET
cjfa-30898	90	2	mission	mission	NOUN
cjfa-30898	90	3	of	of	ADP
cjfa-30898	90	4	the	the	DET
cjfa-30898	90	5	organization	organization	NOUN
cjfa-30898	90	6	was	be	AUX
cjfa-30898	90	7	to	to	PART
cjfa-30898	90	8	improve	improve	VERB
cjfa-30898	90	9	organizational	organizational	ADJ
cjfa-30898	90	10	contributions	contribution	NOUN
cjfa-30898	90	11	towards	towards	ADP
cjfa-30898	90	12	sustainable	sustainable	ADJ
cjfa-30898	90	13	development	development	NOUN
cjfa-30898	90	14	by	by	ADP
cjfa-30898	90	15	creating	create	VERB
cjfa-30898	90	16	credible	credible	ADJ
cjfa-30898	90	17	sr	sr	PROPN
cjfa-30898	90	18	standard	standard	NOUN
cjfa-30898	90	19	and	and	CCONJ
cjfa-30898	90	20	practices	practice	NOUN
cjfa-30898	90	21	(	(	PUNCT
cjfa-30898	90	22	gri	gri	NOUN
cjfa-30898	90	23	,	,	PUNCT
cjfa-30898	90	24	2019	2019	NUM
cjfa-30898	90	25	)	)	PUNCT
cjfa-30898	90	26	and	and	CCONJ
cjfa-30898	90	27	encouraging	encourage	VERB
cjfa-30898	90	28	uniformity	uniformity	NOUN
cjfa-30898	90	29	for	for	ADP
cjfa-30898	90	30	all	all	DET
cjfa-30898	90	31	companies	company	NOUN
cjfa-30898	90	32	and	and	CCONJ
cjfa-30898	90	33	organizations	organization	NOUN
cjfa-30898	90	34	in	in	ADP
cjfa-30898	90	35	disclosing	disclose	VERB
cjfa-30898	90	36	economic	economic	ADJ
cjfa-30898	90	37	,	,	PUNCT
cjfa-30898	90	38	environmental	environmental	ADJ
cjfa-30898	90	39	and	and	CCONJ
cjfa-30898	90	40	social	social	ADJ
cjfa-30898	90	41	issues	issue	NOUN
cjfa-30898	90	42	regardless	regardless	ADV
cjfa-30898	90	43	of	of	ADP
cjfa-30898	90	44	size	size	NOUN
cjfa-30898	90	45	,	,	PUNCT
cjfa-30898	90	46	sector	sector	NOUN
cjfa-30898	90	47	and	and	CCONJ
cjfa-30898	90	48	region	region	NOUN
cjfa-30898	90	49	(	(	PUNCT
cjfa-30898	90	50	willis	willis	PROPN
cjfa-30898	90	51	,	,	PUNCT
cjfa-30898	90	52	campagnoni	campagnoni	PROPN
cjfa-30898	90	53	&	&	CCONJ
cjfa-30898	90	54	gee	gee	PROPN
cjfa-30898	90	55	,	,	PUNCT
cjfa-30898	90	56	2015	2015	NUM
cjfa-30898	90	57	)	)	PUNCT
cjfa-30898	90	58	.	.	PUNCT
cjfa-30898	91	1	gri	gri	PROPN
cjfa-30898	91	2	issued	issue	VERB
cjfa-30898	91	3	its	its	PRON
cjfa-30898	91	4	first	first	ADJ
cjfa-30898	91	5	set	set	NOUN
cjfa-30898	91	6	of	of	ADP
cjfa-30898	91	7	standards	standard	NOUN
cjfa-30898	91	8	known	know	VERB
cjfa-30898	91	9	as	as	ADP
cjfa-30898	91	10	g1	g1	NOUN
cjfa-30898	91	11	in	in	ADP
cjfa-30898	91	12	2000	2000	NUM
cjfa-30898	91	13	.	.	PUNCT
cjfa-30898	92	1	two	two	NUM
cjfa-30898	92	2	years	year	NOUN
cjfa-30898	92	3	later	later	ADV
cjfa-30898	92	4	,	,	PUNCT
cjfa-30898	92	5	they	they	PRON
cjfa-30898	92	6	issued	issue	VERB
cjfa-30898	92	7	the	the	DET
cjfa-30898	92	8	second	second	ADJ
cjfa-30898	92	9	set	set	NOUN
cjfa-30898	92	10	of	of	ADP
cjfa-30898	92	11	standards	standard	NOUN
cjfa-30898	92	12	–	–	PUNCT
cjfa-30898	92	13	g2	g2	PROPN
cjfa-30898	92	14	.	.	PUNCT
cjfa-30898	93	1	in	in	ADP
cjfa-30898	93	2	2006	2006	NUM
cjfa-30898	93	3	,	,	PUNCT
cjfa-30898	93	4	the	the	DET
cjfa-30898	93	5	gri	gri	PROPN
cjfa-30898	93	6	issued	issue	VERB
cjfa-30898	93	7	its	its	PRON
cjfa-30898	93	8	third	third	ADJ
cjfa-30898	93	9	set	set	NOUN
cjfa-30898	93	10	of	of	ADP
cjfa-30898	93	11	standards	standard	NOUN
cjfa-30898	93	12	–	–	PUNCT
cjfa-30898	93	13	g3	g3	NOUN
cjfa-30898	93	14	.	.	PUNCT
cjfa-30898	94	1	the	the	DET
cjfa-30898	94	2	g3	g3	ADJ
cjfa-30898	94	3	main	main	ADJ
cjfa-30898	94	4	elements	element	NOUN
cjfa-30898	94	5	comprised	comprise	VERB
cjfa-30898	94	6	reporting	reporting	NOUN
cjfa-30898	94	7	guidelines	guideline	NOUN
cjfa-30898	94	8	,	,	PUNCT
cjfa-30898	94	9	sector	sector	NOUN
cjfa-30898	94	10	supplements	supplement	NOUN
cjfa-30898	94	11	and	and	CCONJ
cjfa-30898	94	12	indicator	indicator	PROPN
cjfa-30898	94	13	protocols	protocol	NOUN
cjfa-30898	94	14	as	as	SCONJ
cjfa-30898	94	15	discussed	discuss	VERB
cjfa-30898	94	16	in	in	ADP
cjfa-30898	94	17	detail	detail	NOUN
cjfa-30898	94	18	(	(	PUNCT
cjfa-30898	94	19	g3	g3	NOUN
cjfa-30898	94	20	,	,	PUNCT
cjfa-30898	94	21	2006	2006	NUM
cjfa-30898	94	22	)	)	PUNCT
cjfa-30898	94	23	.	.	PUNCT
cjfa-30898	95	1	notably	notably	ADV
cjfa-30898	95	2	,	,	PUNCT
cjfa-30898	95	3	clarifications	clarification	NOUN
cjfa-30898	95	4	were	be	AUX
cjfa-30898	95	5	made	make	VERB
cjfa-30898	95	6	on	on	ADP
cjfa-30898	95	7	what	what	PRON
cjfa-30898	95	8	to	to	PART
cjfa-30898	95	9	report	report	VERB
cjfa-30898	95	10	and	and	CCONJ
cjfa-30898	95	11	how	how	SCONJ
cjfa-30898	95	12	to	to	PART
cjfa-30898	95	13	report	report	VERB
cjfa-30898	95	14	economic	economic	ADJ
cjfa-30898	95	15	,	,	PUNCT
cjfa-30898	95	16	environmental	environmental	ADJ
cjfa-30898	95	17	and	and	CCONJ
cjfa-30898	95	18	social	social	ADJ
cjfa-30898	95	19	issues	issue	NOUN
cjfa-30898	95	20	(	(	PUNCT
cjfa-30898	95	21	johari	johari	PROPN
cjfa-30898	95	22	&	&	CCONJ
cjfa-30898	95	23	komathy	komathy	ADJ
cjfa-30898	95	24	,	,	PUNCT
cjfa-30898	95	25	2019	2019	NUM
cjfa-30898	95	26	)	)	PUNCT
cjfa-30898	95	27	.	.	PUNCT
cjfa-30898	96	1	five	five	NUM
cjfa-30898	96	2	years	year	NOUN
cjfa-30898	96	3	later	later	ADV
cjfa-30898	96	4	,	,	PUNCT
cjfa-30898	96	5	the	the	DET
cjfa-30898	96	6	g3	g3	NOUN
cjfa-30898	96	7	was	be	AUX
cjfa-30898	96	8	recalled	recall	VERB
cjfa-30898	96	9	and	and	CCONJ
cjfa-30898	96	10	substituted	substitute	VERB
cjfa-30898	96	11	with	with	ADP
cjfa-30898	96	12	a	a	DET
cjfa-30898	96	13	new	new	ADJ
cjfa-30898	96	14	version	version	NOUN
cjfa-30898	96	15	of	of	ADP
cjfa-30898	96	16	the	the	DET
cjfa-30898	96	17	standard	standard	NOUN
cjfa-30898	96	18	called	call	VERB
cjfa-30898	96	19	the	the	DET
cjfa-30898	96	20	g3.1	g3.1	PROPN
cjfa-30898	96	21	.	.	PUNCT
cjfa-30898	97	1	a	a	DET
cjfa-30898	97	2	couple	couple	NOUN
cjfa-30898	97	3	of	of	ADP
cjfa-30898	97	4	years	year	NOUN
cjfa-30898	97	5	later	later	ADV
cjfa-30898	97	6	,	,	PUNCT
cjfa-30898	97	7	the	the	DET
cjfa-30898	97	8	g4	g4	NOUN
cjfa-30898	97	9	version	version	NOUN
cjfa-30898	97	10	was	be	AUX
cjfa-30898	97	11	introduced	introduce	VERB
cjfa-30898	97	12	and	and	CCONJ
cjfa-30898	97	13	the	the	DET
cjfa-30898	97	14	previous	previous	ADJ
cjfa-30898	97	15	standards	standard	NOUN
cjfa-30898	97	16	were	be	AUX
cjfa-30898	97	17	recalled	recall	VERB
cjfa-30898	97	18	.	.	PUNCT
cjfa-30898	98	1	the	the	DET
cjfa-30898	98	2	g4	g4	NOUN
cjfa-30898	98	3	concentrates	concentrate	VERB
cjfa-30898	98	4	more	more	ADV
cjfa-30898	98	5	on	on	ADV
cjfa-30898	98	6	and	and	CCONJ
cjfa-30898	98	7	emphasizes	emphasize	VERB
cjfa-30898	98	8	materihope	materihope	NOUN
cjfa-30898	98	9	osayantin	osayantin	PROPN
cjfa-30898	98	10	aifuwa16	aifuwa16	PROPN
cjfa-30898	98	11	ality	ality	NOUN
cjfa-30898	98	12	and	and	CCONJ
cjfa-30898	98	13	sustainability	sustainability	NOUN
cjfa-30898	98	14	context	context	NOUN
cjfa-30898	98	15	.	.	PUNCT
cjfa-30898	99	1	the	the	DET
cjfa-30898	99	2	g4	g4	NOUN
cjfa-30898	99	3	has	have	VERB
cjfa-30898	99	4	two	two	NUM
cjfa-30898	99	5	sections	section	NOUN
cjfa-30898	99	6	the	the	DET
cjfa-30898	99	7	general	general	ADJ
cjfa-30898	99	8	standard	standard	ADJ
cjfa-30898	99	9	disclosures	disclosure	NOUN
cjfa-30898	99	10	(	(	PUNCT
cjfa-30898	99	11	gsd	gsd	NOUN
cjfa-30898	99	12	)	)	PUNCT
cjfa-30898	99	13	and	and	CCONJ
cjfa-30898	99	14	specific	specific	ADJ
cjfa-30898	99	15	standard	standard	ADJ
cjfa-30898	99	16	disclosures	disclosure	NOUN
cjfa-30898	99	17	(	(	PUNCT
cjfa-30898	99	18	ssd	ssd	NOUN
cjfa-30898	99	19	)	)	PUNCT
cjfa-30898	99	20	(	(	PUNCT
cjfa-30898	99	21	owolabi	owolabi	NOUN
cjfa-30898	99	22	,	,	PUNCT
cjfa-30898	99	23	taleatu	taleatu	PROPN
cjfa-30898	99	24	,	,	PUNCT
cjfa-30898	99	25	adetula	adetula	NOUN
cjfa-30898	99	26	&	&	CCONJ
cjfa-30898	99	27	uwuigbe	uwuigbe	PROPN
cjfa-30898	99	28	,	,	PUNCT
cjfa-30898	99	29	2016	2016	NUM
cjfa-30898	99	30	;	;	PUNCT
cjfa-30898	99	31	willis	willis	PROPN
cjfa-30898	99	32	et	et	PROPN
cjfa-30898	99	33	al	al	PROPN
cjfa-30898	99	34	.	.	PROPN
cjfa-30898	99	35	,	,	PUNCT
cjfa-30898	99	36	2015	2015	NUM
cjfa-30898	99	37	)	)	PUNCT
cjfa-30898	99	38	.	.	PUNCT
cjfa-30898	100	1	the	the	DET
cjfa-30898	100	2	gsd	gsd	NOUN
cjfa-30898	100	3	has	have	VERB
cjfa-30898	100	4	seven	seven	NUM
cjfa-30898	100	5	subsections	subsection	NOUN
cjfa-30898	100	6	that	that	PRON
cjfa-30898	100	7	include	include	VERB
cjfa-30898	100	8	organizational	organizational	ADJ
cjfa-30898	100	9	profile	profile	NOUN
cjfa-30898	100	10	,	,	PUNCT
cjfa-30898	100	11	strategy	strategy	NOUN
cjfa-30898	100	12	and	and	CCONJ
cjfa-30898	100	13	analysis	analysis	NOUN
cjfa-30898	100	14	,	,	PUNCT
cjfa-30898	100	15	identified	identify	VERB
cjfa-30898	100	16	material	material	NOUN
cjfa-30898	100	17	aspects	aspect	NOUN
cjfa-30898	100	18	and	and	CCONJ
cjfa-30898	100	19	boundaries	boundary	NOUN
cjfa-30898	100	20	,	,	PUNCT
cjfa-30898	100	21	stakeholder	stakeholder	NOUN
cjfa-30898	100	22	engagement	engagement	NOUN
cjfa-30898	100	23	,	,	PUNCT
cjfa-30898	100	24	report	report	VERB
cjfa-30898	100	25	profile	profile	NOUN
cjfa-30898	100	26	,	,	PUNCT
cjfa-30898	100	27	governance	governance	NOUN
cjfa-30898	100	28	and	and	CCONJ
cjfa-30898	100	29	ethics	ethic	NOUN
cjfa-30898	100	30	,	,	PUNCT
cjfa-30898	100	31	and	and	CCONJ
cjfa-30898	100	32	integrity	integrity	NOUN
cjfa-30898	100	33	.	.	PUNCT
cjfa-30898	101	1	the	the	DET
cjfa-30898	101	2	ssd	ssd	NOUN
cjfa-30898	101	3	has	have	VERB
cjfa-30898	101	4	three	three	NUM
cjfa-30898	101	5	subsections	subsection	NOUN
cjfa-30898	101	6	which	which	PRON
cjfa-30898	101	7	include	include	VERB
cjfa-30898	101	8	the	the	DET
cjfa-30898	101	9	disclosure	disclosure	NOUN
cjfa-30898	101	10	on	on	ADP
cjfa-30898	101	11	management	management	NOUN
cjfa-30898	101	12	approach	approach	NOUN
cjfa-30898	101	13	,	,	PUNCT
cjfa-30898	101	14	indicators	indicator	NOUN
cjfa-30898	101	15	(	(	PUNCT
cjfa-30898	101	16	economic	economic	ADJ
cjfa-30898	101	17	,	,	PUNCT
cjfa-30898	101	18	environmental	environmental	ADJ
cjfa-30898	101	19	and	and	CCONJ
cjfa-30898	101	20	social	social	ADJ
cjfa-30898	101	21	)	)	PUNCT
cjfa-30898	101	22	and	and	CCONJ
cjfa-30898	101	23	specific	specific	ADJ
cjfa-30898	101	24	disclosure	disclosure	NOUN
cjfa-30898	101	25	sectors	sector	NOUN
cjfa-30898	101	26	(	(	PUNCT
cjfa-30898	101	27	willis	willis	PROPN
cjfa-30898	101	28	et	et	PROPN
cjfa-30898	101	29	al	al	PROPN
cjfa-30898	101	30	.	.	PROPN
cjfa-30898	101	31	,	,	PUNCT
cjfa-30898	101	32	2015	2015	NUM
cjfa-30898	101	33	)	)	PUNCT
cjfa-30898	101	34	.	.	PUNCT
cjfa-30898	102	1	figure	figure	NOUN
cjfa-30898	102	2	1	1	NUM
cjfa-30898	102	3	.	.	PUNCT
cjfa-30898	103	1	evolution	evolution	NOUN
cjfa-30898	103	2	of	of	ADP
cjfa-30898	103	3	gri	gri	PROPN
cjfa-30898	103	4	and	and	CCONJ
cjfa-30898	103	5	sr	sr	PROPN
cjfa-30898	103	6	standards	standard	NOUN
cjfa-30898	103	7	issued	issue	VERB
cjfa-30898	103	8	figure	figure	NOUN
cjfa-30898	103	9	1	1	NUM
cjfa-30898	103	10	.	.	PUNCT
cjfa-30898	103	11	evolution	evolution	NOUN
cjfa-30898	103	12	of	of	ADP
cjfa-30898	103	13	gri	gri	PROPN
cjfa-30898	103	14	and	and	CCONJ
cjfa-30898	103	15	sr	sr	PROPN
cjfa-30898	103	16	standards	standard	NOUN
cjfa-30898	103	17	issued	issue	VERB
cjfa-30898	103	18	source	source	NOUN
cjfa-30898	103	19	:	:	PUNCT
cjfa-30898	103	20	johari	johari	PROPN
cjfa-30898	103	21	and	and	CCONJ
cjfa-30898	103	22	komathy	komathy	ADJ
cjfa-30898	103	23	(	(	PUNCT
cjfa-30898	103	24	2019	2019	NUM
cjfa-30898	103	25	)	)	PUNCT
cjfa-30898	103	26	.	.	PUNCT
cjfa-30898	104	1	in	in	ADP
cjfa-30898	104	2	2016	2016	NUM
cjfa-30898	104	3	,	,	PUNCT
cjfa-30898	104	4	the	the	DET
cjfa-30898	104	5	gri	gri	PROPN
cjfa-30898	104	6	g4	g4	NOUN
cjfa-30898	104	7	guidelines	guideline	NOUN
cjfa-30898	104	8	changed	change	VERB
cjfa-30898	104	9	to	to	ADP
cjfa-30898	104	10	gri	gri	VERB
cjfa-30898	104	11	sustainability	sustainability	NOUN
cjfa-30898	104	12	reporting	reporting	NOUN
cjfa-30898	104	13	standard	standard	NOUN
cjfa-30898	104	14	.	.	PUNCT
cjfa-30898	105	1	that	that	PRON
cjfa-30898	105	2	was	be	AUX
cjfa-30898	105	3	the	the	DET
cjfa-30898	105	4	latest	late	ADJ
cjfa-30898	105	5	standard	standard	NOUN
cjfa-30898	105	6	of	of	ADP
cjfa-30898	105	7	sustainability	sustainability	NOUN
cjfa-30898	105	8	issued	issue	VERB
cjfa-30898	105	9	by	by	ADP
cjfa-30898	105	10	the	the	DET
cjfa-30898	105	11	gri	gri	NOUN
cjfa-30898	105	12	and	and	CCONJ
cjfa-30898	105	13	it	it	PRON
cjfa-30898	105	14	was	be	AUX
cjfa-30898	105	15	built	build	VERB
cjfa-30898	105	16	upon	upon	SCONJ
cjfa-30898	105	17	the	the	DET
cjfa-30898	105	18	g4	g4	NOUN
cjfa-30898	105	19	guidelines	guideline	NOUN
cjfa-30898	105	20	,	,	PUNCT
cjfa-30898	105	21	but	but	CCONJ
cjfa-30898	105	22	it	it	PRON
cjfa-30898	105	23	was	be	AUX
cjfa-30898	105	24	slightly	slightly	ADV
cjfa-30898	105	25	different	different	ADJ
cjfa-30898	105	26	in	in	ADP
cjfa-30898	105	27	terms	term	NOUN
cjfa-30898	105	28	of	of	ADP
cjfa-30898	105	29	clearer	clear	ADJ
cjfa-30898	105	30	requirements	requirement	NOUN
cjfa-30898	105	31	,	,	PUNCT
cjfa-30898	105	32	contents	content	NOUN
cjfa-30898	105	33	,	,	PUNCT
cjfa-30898	105	34	flexibility	flexibility	NOUN
cjfa-30898	105	35	and	and	CCONJ
cjfa-30898	105	36	transparency	transparency	NOUN
cjfa-30898	105	37	(	(	PUNCT
cjfa-30898	105	38	gri	gri	NOUN
cjfa-30898	105	39	,	,	PUNCT
cjfa-30898	105	40	2019	2019	NUM
cjfa-30898	105	41	;	;	PUNCT
cjfa-30898	106	1	willis	willis	PROPN
cjfa-30898	106	2	et	et	PROPN
cjfa-30898	106	3	al	al	PROPN
cjfa-30898	106	4	.	.	PROPN
cjfa-30898	106	5	,	,	PUNCT
cjfa-30898	106	6	2015	2015	NUM
cjfa-30898	106	7	)	)	PUNCT
cjfa-30898	106	8	.	.	PUNCT
cjfa-30898	107	1	again	again	ADV
cjfa-30898	107	2	,	,	PUNCT
cjfa-30898	107	3	these	these	DET
cjfa-30898	107	4	latest	late	ADJ
cjfa-30898	107	5	standards	standard	NOUN
cjfa-30898	107	6	are	be	AUX
cjfa-30898	107	7	divided	divide	VERB
cjfa-30898	107	8	into	into	ADP
cjfa-30898	107	9	two	two	NUM
cjfa-30898	107	10	sections	section	NOUN
cjfa-30898	107	11	–	–	PUNCT
cjfa-30898	107	12	the	the	DET
cjfa-30898	107	13	universal	universal	ADJ
cjfa-30898	107	14	standards	standard	NOUN
cjfa-30898	107	15	(	(	PUNCT
cjfa-30898	107	16	us	us	PROPN
cjfa-30898	107	17	)	)	PUNCT
cjfa-30898	107	18	and	and	CCONJ
cjfa-30898	107	19	the	the	DET
cjfa-30898	107	20	topic	topic	NOUN
cjfa-30898	107	21	specific	specific	ADJ
cjfa-30898	107	22	standards	standard	NOUN
cjfa-30898	107	23	(	(	PUNCT
cjfa-30898	107	24	tss	tss	NOUN
cjfa-30898	107	25	)	)	PUNCT
cjfa-30898	107	26	(	(	PUNCT
cjfa-30898	107	27	gri	gri	NOUN
cjfa-30898	107	28	,	,	PUNCT
cjfa-30898	107	29	2019	2019	NUM
cjfa-30898	107	30	)	)	PUNCT
cjfa-30898	107	31	.	.	PUNCT
cjfa-30898	108	1	the	the	DET
cjfa-30898	108	2	us	us	PROPN
cjfa-30898	108	3	has	have	VERB
cjfa-30898	108	4	three	three	NUM
cjfa-30898	108	5	subsections	subsection	NOUN
cjfa-30898	108	6	:	:	PUNCT
cjfa-30898	108	7	the	the	DET
cjfa-30898	108	8	foundation	foundation	NOUN
cjfa-30898	108	9	(	(	PUNCT
cjfa-30898	108	10	gri	gri	PROPN
cjfa-30898	108	11	101	101	NUM
cjfa-30898	108	12	)	)	PUNCT
cjfa-30898	108	13	which	which	PRON
cjfa-30898	108	14	gives	give	VERB
cjfa-30898	108	15	basic	basic	ADJ
cjfa-30898	108	16	guidelines	guideline	NOUN
cjfa-30898	108	17	for	for	ADP
cjfa-30898	108	18	any	any	DET
cjfa-30898	108	19	company	company	NOUN
cjfa-30898	108	20	that	that	PRON
cjfa-30898	108	21	wants	want	VERB
cjfa-30898	108	22	to	to	PART
cjfa-30898	108	23	report	report	VERB
cjfa-30898	108	24	sustainability	sustainability	NOUN
cjfa-30898	108	25	issues	issue	NOUN
cjfa-30898	108	26	;	;	PUNCT
cjfa-30898	108	27	the	the	DET
cjfa-30898	108	28	general	general	ADJ
cjfa-30898	108	29	disclosure	disclosure	NOUN
cjfa-30898	108	30	(	(	PUNCT
cjfa-30898	108	31	gri	gri	NOUN
cjfa-30898	108	32	102	102	NUM
cjfa-30898	108	33	)	)	PUNCT
cjfa-30898	108	34	which	which	PRON
cjfa-30898	108	35	gives	give	VERB
cjfa-30898	108	36	a	a	DET
cjfa-30898	108	37	brief	brief	ADJ
cjfa-30898	108	38	description	description	NOUN
cjfa-30898	108	39	of	of	ADP
cjfa-30898	108	40	the	the	DET
cjfa-30898	108	41	company	company	NOUN
cjfa-30898	108	42	;	;	PUNCT
cjfa-30898	108	43	and	and	CCONJ
cjfa-30898	108	44	the	the	DET
cjfa-30898	108	45	management	management	NOUN
cjfa-30898	108	46	approach	approach	NOUN
cjfa-30898	108	47	(	(	PUNCT
cjfa-30898	108	48	gri	gri	PROPN
cjfa-30898	108	49	103	103	NUM
cjfa-30898	108	50	)	)	PUNCT
cjfa-30898	108	51	which	which	PRON
cjfa-30898	108	52	sets	set	VERB
cjfa-30898	108	53	out	out	ADP
cjfa-30898	108	54	the	the	DET
cjfa-30898	108	55	reporting	reporting	NOUN
cjfa-30898	108	56	requirements	requirement	NOUN
cjfa-30898	108	57	for	for	ADP
cjfa-30898	108	58	organizations	organization	NOUN
cjfa-30898	108	59	(	(	PUNCT
cjfa-30898	108	60	willis	willis	PROPN
cjfa-30898	108	61	et	et	PROPN
cjfa-30898	108	62	al	al	PROPN
cjfa-30898	108	63	.	.	PROPN
cjfa-30898	108	64	,	,	PUNCT
cjfa-30898	108	65	2015	2015	NUM
cjfa-30898	108	66	)	)	PUNCT
cjfa-30898	108	67	.	.	PUNCT
cjfa-30898	109	1	the	the	DET
cjfa-30898	109	2	topic	topic	NOUN
cjfa-30898	109	3	specific	specific	ADJ
cjfa-30898	109	4	standards	standard	NOUN
cjfa-30898	109	5	(	(	PUNCT
cjfa-30898	109	6	tss	tss	NOUN
cjfa-30898	109	7	)	)	PUNCT
cjfa-30898	109	8	also	also	ADV
cjfa-30898	109	9	have	have	VERB
cjfa-30898	109	10	three	three	NUM
cjfa-30898	109	11	subsections	subsection	NOUN
cjfa-30898	109	12	.	.	PUNCT
cjfa-30898	110	1	they	they	PRON
cjfa-30898	110	2	include	include	VERB
cjfa-30898	110	3	the	the	DET
cjfa-30898	110	4	economic	economic	ADJ
cjfa-30898	110	5	dimensions	dimension	NOUN
cjfa-30898	110	6	also	also	ADV
cjfa-30898	110	7	known	know	VERB
cjfa-30898	110	8	as	as	ADP
cjfa-30898	110	9	gri	gri	PROPN
cjfa-30898	110	10	200	200	NUM
cjfa-30898	110	11	,	,	PUNCT
cjfa-30898	110	12	environmental	environmental	ADJ
cjfa-30898	110	13	dimensions	dimension	NOUN
cjfa-30898	110	14	(	(	PUNCT
cjfa-30898	110	15	gri	gri	NOUN
cjfa-30898	110	16	300	300	NUM
cjfa-30898	110	17	)	)	PUNCT
cjfa-30898	110	18	and	and	CCONJ
cjfa-30898	110	19	social	social	ADJ
cjfa-30898	110	20	dimensions	dimension	NOUN
cjfa-30898	110	21	(	(	PUNCT
cjfa-30898	110	22	gri	gri	NOUN
cjfa-30898	110	23	400	400	NUM
cjfa-30898	110	24	)	)	PUNCT
cjfa-30898	110	25	.	.	PUNCT
cjfa-30898	111	1	each	each	PRON
cjfa-30898	111	2	of	of	ADP
cjfa-30898	111	3	these	these	DET
cjfa-30898	111	4	dimensions	dimension	NOUN
cjfa-30898	111	5	also	also	ADV
cjfa-30898	111	6	has	have	VERB
cjfa-30898	111	7	subsections	subsection	NOUN
cjfa-30898	111	8	.	.	PUNCT
cjfa-30898	112	1	s	s	PART
cjfa-30898	112	2	o	o	X
cjfa-30898	112	3	u	u	NOUN
cjfa-30898	112	4	r	r	NOUN
cjfa-30898	112	5	c	c	NOUN
cjfa-30898	112	6	e	e	NOUN
cjfa-30898	112	7	:	:	PUNCT
cjfa-30898	112	8	johari	johari	PROPN
cjfa-30898	112	9	and	and	CCONJ
cjfa-30898	112	10	komathy	komathy	ADJ
cjfa-30898	112	11	(	(	PUNCT
cjfa-30898	112	12	2019	2019	NUM
cjfa-30898	112	13	)	)	PUNCT
cjfa-30898	112	14	.	.	PUNCT
cjfa-30898	113	1	in	in	ADP
cjfa-30898	113	2	2016	2016	NUM
cjfa-30898	113	3	,	,	PUNCT
cjfa-30898	113	4	the	the	DET
cjfa-30898	113	5	gri	gri	PROPN
cjfa-30898	113	6	g4	g4	NOUN
cjfa-30898	113	7	guidelines	guideline	NOUN
cjfa-30898	113	8	changed	change	VERB
cjfa-30898	113	9	to	to	ADP
cjfa-30898	113	10	gri	gri	VERB
cjfa-30898	113	11	sustainability	sustainability	NOUN
cjfa-30898	113	12	reporting	reporting	NOUN
cjfa-30898	113	13	standard	standard	NOUN
cjfa-30898	113	14	.	.	PUNCT
cjfa-30898	114	1	that	that	PRON
cjfa-30898	114	2	was	be	AUX
cjfa-30898	114	3	the	the	DET
cjfa-30898	114	4	latest	late	ADJ
cjfa-30898	114	5	standard	standard	NOUN
cjfa-30898	114	6	of	of	ADP
cjfa-30898	114	7	sustainability	sustainability	NOUN
cjfa-30898	114	8	issued	issue	VERB
cjfa-30898	114	9	by	by	ADP
cjfa-30898	114	10	the	the	DET
cjfa-30898	114	11	gri	gri	NOUN
cjfa-30898	114	12	and	and	CCONJ
cjfa-30898	114	13	it	it	PRON
cjfa-30898	114	14	was	be	AUX
cjfa-30898	114	15	built	build	VERB
cjfa-30898	114	16	upon	upon	SCONJ
cjfa-30898	114	17	the	the	DET
cjfa-30898	114	18	g4	g4	NOUN
cjfa-30898	114	19	guidelines	guideline	NOUN
cjfa-30898	114	20	,	,	PUNCT
cjfa-30898	114	21	but	but	CCONJ
cjfa-30898	114	22	it	it	PRON
cjfa-30898	114	23	was	be	AUX
cjfa-30898	114	24	slightly	slightly	ADV
cjfa-30898	114	25	different	different	ADJ
cjfa-30898	114	26	in	in	ADP
cjfa-30898	114	27	terms	term	NOUN
cjfa-30898	114	28	of	of	ADP
cjfa-30898	114	29	clearer	clear	ADJ
cjfa-30898	114	30	requirements	requirement	NOUN
cjfa-30898	114	31	,	,	PUNCT
cjfa-30898	114	32	contents	content	NOUN
cjfa-30898	114	33	,	,	PUNCT
cjfa-30898	114	34	flexibility	flexibility	NOUN
cjfa-30898	114	35	and	and	CCONJ
cjfa-30898	114	36	transparency	transparency	NOUN
cjfa-30898	114	37	(	(	PUNCT
cjfa-30898	114	38	gri	gri	NOUN
cjfa-30898	114	39	,	,	PUNCT
cjfa-30898	114	40	2019	2019	NUM
cjfa-30898	114	41	;	;	PUNCT
cjfa-30898	115	1	willis	willis	PROPN
cjfa-30898	115	2	et	et	PROPN
cjfa-30898	115	3	al	al	PROPN
cjfa-30898	115	4	.	.	PROPN
cjfa-30898	115	5	,	,	PUNCT
cjfa-30898	115	6	2015	2015	NUM
cjfa-30898	115	7	)	)	PUNCT
cjfa-30898	115	8	.	.	PUNCT
cjfa-30898	116	1	again	again	ADV
cjfa-30898	116	2	,	,	PUNCT
cjfa-30898	116	3	these	these	DET
cjfa-30898	116	4	latest	late	ADJ
cjfa-30898	116	5	standards	standard	NOUN
cjfa-30898	116	6	are	be	AUX
cjfa-30898	116	7	divided	divide	VERB
cjfa-30898	116	8	into	into	ADP
cjfa-30898	116	9	two	two	NUM
cjfa-30898	116	10	sections	section	NOUN
cjfa-30898	116	11	–	–	PUNCT
cjfa-30898	116	12	the	the	DET
cjfa-30898	116	13	universal	universal	ADJ
cjfa-30898	116	14	standards	standard	NOUN
cjfa-30898	116	15	(	(	PUNCT
cjfa-30898	116	16	us	us	PROPN
cjfa-30898	116	17	)	)	PUNCT
cjfa-30898	116	18	and	and	CCONJ
cjfa-30898	116	19	the	the	DET
cjfa-30898	116	20	topic	topic	NOUN
cjfa-30898	116	21	specific	specific	ADJ
cjfa-30898	116	22	standards	standard	NOUN
cjfa-30898	116	23	(	(	PUNCT
cjfa-30898	116	24	tss	tss	NOUN
cjfa-30898	116	25	)	)	PUNCT
cjfa-30898	116	26	(	(	PUNCT
cjfa-30898	116	27	gri	gri	NOUN
cjfa-30898	116	28	,	,	PUNCT
cjfa-30898	116	29	2019	2019	NUM
cjfa-30898	116	30	)	)	PUNCT
cjfa-30898	116	31	.	.	PUNCT
cjfa-30898	117	1	the	the	DET
cjfa-30898	117	2	us	us	PROPN
cjfa-30898	117	3	has	have	VERB
cjfa-30898	117	4	three	three	NUM
cjfa-30898	117	5	subsections	subsection	NOUN
cjfa-30898	117	6	:	:	PUNCT
cjfa-30898	117	7	the	the	DET
cjfa-30898	117	8	foundation	foundation	NOUN
cjfa-30898	117	9	(	(	PUNCT
cjfa-30898	117	10	gri	gri	PROPN
cjfa-30898	117	11	101	101	NUM
cjfa-30898	117	12	)	)	PUNCT
cjfa-30898	117	13	which	which	PRON
cjfa-30898	117	14	gives	give	VERB
cjfa-30898	117	15	basic	basic	ADJ
cjfa-30898	117	16	guidelines	guideline	NOUN
cjfa-30898	117	17	for	for	ADP
cjfa-30898	117	18	any	any	DET
cjfa-30898	117	19	company	company	NOUN
cjfa-30898	117	20	that	that	PRON
cjfa-30898	117	21	wants	want	VERB
cjfa-30898	117	22	to	to	PART
cjfa-30898	117	23	report	report	VERB
cjfa-30898	117	24	sustainability	sustainability	NOUN
cjfa-30898	117	25	issues	issue	NOUN
cjfa-30898	117	26	;	;	PUNCT
cjfa-30898	117	27	the	the	DET
cjfa-30898	117	28	general	general	ADJ
cjfa-30898	117	29	disclosure	disclosure	NOUN
cjfa-30898	117	30	(	(	PUNCT
cjfa-30898	117	31	gri	gri	NOUN
cjfa-30898	117	32	102	102	NUM
cjfa-30898	117	33	)	)	PUNCT
cjfa-30898	117	34	which	which	PRON
cjfa-30898	117	35	gives	give	VERB
cjfa-30898	117	36	a	a	DET
cjfa-30898	117	37	brief	brief	ADJ
cjfa-30898	117	38	description	description	NOUN
cjfa-30898	117	39	of	of	ADP
cjfa-30898	117	40	the	the	DET
cjfa-30898	117	41	company	company	NOUN
cjfa-30898	117	42	;	;	PUNCT
cjfa-30898	117	43	and	and	CCONJ
cjfa-30898	117	44	the	the	DET
cjfa-30898	117	45	management	management	NOUN
cjfa-30898	117	46	approach	approach	NOUN
cjfa-30898	117	47	(	(	PUNCT
cjfa-30898	117	48	gri	gri	PROPN
cjfa-30898	117	49	103	103	NUM
cjfa-30898	117	50	)	)	PUNCT
cjfa-30898	117	51	which	which	PRON
cjfa-30898	117	52	sets	set	VERB
cjfa-30898	117	53	out	out	ADP
cjfa-30898	117	54	the	the	DET
cjfa-30898	117	55	reporting	reporting	NOUN
cjfa-30898	117	56	requirements	requirement	NOUN
cjfa-30898	117	57	for	for	ADP
cjfa-30898	117	58	organizations	organization	NOUN
cjfa-30898	117	59	(	(	PUNCT
cjfa-30898	117	60	willis	willis	PROPN
cjfa-30898	117	61	et	et	PROPN
cjfa-30898	117	62	al	al	PROPN
cjfa-30898	117	63	.	.	PROPN
cjfa-30898	117	64	,	,	PUNCT
cjfa-30898	117	65	2015	2015	NUM
cjfa-30898	117	66	)	)	PUNCT
cjfa-30898	117	67	.	.	PUNCT
cjfa-30898	118	1	the	the	DET
cjfa-30898	118	2	topic	topic	NOUN
cjfa-30898	118	3	specific	specific	ADJ
cjfa-30898	118	4	standards	standard	NOUN
cjfa-30898	118	5	(	(	PUNCT
cjfa-30898	118	6	tss	tss	NOUN
cjfa-30898	118	7	)	)	PUNCT
cjfa-30898	118	8	also	also	ADV
cjfa-30898	118	9	have	have	VERB
cjfa-30898	118	10	three	three	NUM
cjfa-30898	118	11	sustainability	sustainability	NOUN
cjfa-30898	118	12	reporting	reporting	NOUN
cjfa-30898	118	13	and	and	CCONJ
cjfa-30898	118	14	firm	firm	ADJ
cjfa-30898	118	15	performance	performance	NOUN
cjfa-30898	118	16	…	…	PUNCT
cjfa-30898	118	17	17	17	NUM
cjfa-30898	118	18	subsections	subsection	NOUN
cjfa-30898	118	19	.	.	PUNCT
cjfa-30898	119	1	they	they	PRON
cjfa-30898	119	2	include	include	VERB
cjfa-30898	119	3	the	the	DET
cjfa-30898	119	4	economic	economic	ADJ
cjfa-30898	119	5	dimensions	dimension	NOUN
cjfa-30898	119	6	also	also	ADV
cjfa-30898	119	7	known	know	VERB
cjfa-30898	119	8	as	as	ADP
cjfa-30898	119	9	gri	gri	PROPN
cjfa-30898	119	10	200	200	NUM
cjfa-30898	119	11	,	,	PUNCT
cjfa-30898	119	12	environmental	environmental	ADJ
cjfa-30898	119	13	dimensions	dimension	NOUN
cjfa-30898	119	14	(	(	PUNCT
cjfa-30898	119	15	gri	gri	NOUN
cjfa-30898	119	16	300	300	NUM
cjfa-30898	119	17	)	)	PUNCT
cjfa-30898	119	18	and	and	CCONJ
cjfa-30898	119	19	social	social	ADJ
cjfa-30898	119	20	dimensions	dimension	NOUN
cjfa-30898	119	21	(	(	PUNCT
cjfa-30898	119	22	gri	gri	NOUN
cjfa-30898	119	23	400	400	NUM
cjfa-30898	119	24	)	)	PUNCT
cjfa-30898	119	25	.	.	PUNCT
cjfa-30898	120	1	each	each	PRON
cjfa-30898	120	2	of	of	ADP
cjfa-30898	120	3	these	these	DET
cjfa-30898	120	4	dimensions	dimension	NOUN
cjfa-30898	120	5	also	also	ADV
cjfa-30898	120	6	has	have	VERB
cjfa-30898	120	7	subsections	subsection	NOUN
cjfa-30898	120	8	.	.	PUNCT
cjfa-30898	121	1	figure	figure	NOUN
cjfa-30898	121	2	2	2	NUM
cjfa-30898	121	3	.	.	PUNCT
cjfa-30898	121	4	latest	late	ADJ
cjfa-30898	121	5	version	version	NOUN
cjfa-30898	121	6	of	of	ADP
cjfa-30898	121	7	gri	gri	PROPN
cjfa-30898	121	8	standards	standard	NOUN
cjfa-30898	121	9	on	on	ADP
cjfa-30898	121	10	srfigure	srfigure	NOUN
cjfa-30898	121	11	2	2	NUM
cjfa-30898	121	12	.	.	PUNCT
cjfa-30898	121	13	latest	late	ADJ
cjfa-30898	121	14	version	version	NOUN
cjfa-30898	121	15	of	of	ADP
cjfa-30898	121	16	gri	gri	PROPN
cjfa-30898	121	17	standards	standard	NOUN
cjfa-30898	121	18	on	on	ADP
cjfa-30898	121	19	sr	sr	PROPN
cjfa-30898	121	20	source	source	NOUN
cjfa-30898	121	21	:	:	PUNCT
cjfa-30898	121	22	johari	johari	PROPN
cjfa-30898	121	23	and	and	CCONJ
cjfa-30898	121	24	komathy	komathy	ADJ
cjfa-30898	121	25	(	(	PUNCT
cjfa-30898	121	26	2019	2019	NUM
cjfa-30898	121	27	)	)	PUNCT
cjfa-30898	121	28	.	.	PUNCT
cjfa-30898	122	1	sustainability	sustainability	NOUN
cjfa-30898	122	2	reporting	report	VERB
cjfa-30898	122	3	in	in	ADP
cjfa-30898	122	4	nigeria	nigeria	PROPN
cjfa-30898	122	5	in	in	ADP
cjfa-30898	122	6	nigeria	nigeria	PROPN
cjfa-30898	122	7	,	,	PUNCT
cjfa-30898	122	8	sustainability	sustainability	NOUN
cjfa-30898	122	9	reporting	reporting	NOUN
cjfa-30898	122	10	is	be	AUX
cjfa-30898	122	11	not	not	PART
cjfa-30898	122	12	a	a	DET
cjfa-30898	122	13	listing	listing	NOUN
cjfa-30898	122	14	requirement	requirement	NOUN
cjfa-30898	122	15	for	for	ADP
cjfa-30898	122	16	firms	firm	NOUN
cjfa-30898	122	17	from	from	ADP
cjfa-30898	122	18	both	both	CCONJ
cjfa-30898	122	19	the	the	DET
cjfa-30898	122	20	financial	financial	ADJ
cjfa-30898	122	21	and	and	CCONJ
cjfa-30898	122	22	non	non	ADJ
cjfa-30898	122	23	-	-	ADJ
cjfa-30898	122	24	financial	financial	ADJ
cjfa-30898	122	25	sectors	sector	NOUN
cjfa-30898	122	26	.	.	PUNCT
cjfa-30898	123	1	this	this	PRON
cjfa-30898	123	2	therefore	therefore	ADV
cjfa-30898	123	3	,	,	PUNCT
cjfa-30898	123	4	leads	lead	VERB
cjfa-30898	123	5	to	to	ADP
cjfa-30898	123	6	the	the	DET
cjfa-30898	123	7	seemingly	seemingly	ADV
cjfa-30898	123	8	low	low	ADJ
cjfa-30898	123	9	compliance	compliance	NOUN
cjfa-30898	123	10	level	level	NOUN
cjfa-30898	123	11	and	and	CCONJ
cjfa-30898	123	12	disclosure	disclosure	NOUN
cjfa-30898	123	13	rate	rate	NOUN
cjfa-30898	123	14	.	.	PUNCT
cjfa-30898	124	1	sr	sr	PROPN
cjfa-30898	124	2	is	be	AUX
cjfa-30898	124	3	still	still	ADV
cjfa-30898	124	4	voluntary	voluntary	ADJ
cjfa-30898	124	5	among	among	ADP
cjfa-30898	124	6	firms	firm	NOUN
cjfa-30898	124	7	in	in	ADP
cjfa-30898	124	8	nigeria	nigeria	PROPN
cjfa-30898	124	9	,	,	PUNCT
cjfa-30898	124	10	but	but	CCONJ
cjfa-30898	124	11	it	it	PRON
cjfa-30898	124	12	is	be	AUX
cjfa-30898	124	13	mostly	mostly	ADV
cjfa-30898	124	14	practised	practise	VERB
cjfa-30898	124	15	by	by	ADP
cjfa-30898	124	16	foreign	foreign	ADJ
cjfa-30898	124	17	firms	firm	NOUN
cjfa-30898	124	18	having	have	VERB
cjfa-30898	124	19	business	business	NOUN
cjfa-30898	124	20	outfits	outfit	NOUN
cjfa-30898	124	21	in	in	ADP
cjfa-30898	124	22	nigeria	nigeria	PROPN
cjfa-30898	124	23	(	(	PUNCT
cjfa-30898	124	24	asaolu	asaolu	PROPN
cjfa-30898	124	25	,	,	PUNCT
cjfa-30898	124	26	agboola	agboola	PROPN
cjfa-30898	124	27	,	,	PUNCT
cjfa-30898	124	28	ayoola	ayoola	PROPN
cjfa-30898	124	29	&	&	CCONJ
cjfa-30898	124	30	salawu	salawu	PROPN
cjfa-30898	124	31	,	,	PUNCT
cjfa-30898	124	32	2011	2011	NUM
cjfa-30898	124	33	;	;	PUNCT
cjfa-30898	124	34	emeka	emeka	PROPN
cjfa-30898	124	35	-	-	PUNCT
cjfa-30898	124	36	nwokoji	nwokoji	NOUN
cjfa-30898	124	37	&	&	CCONJ
cjfa-30898	124	38	osisioma	osisioma	ADJ
cjfa-30898	124	39	,	,	PUNCT
cjfa-30898	124	40	2019	2019	NUM
cjfa-30898	124	41	)	)	PUNCT
cjfa-30898	124	42	.	.	PUNCT
cjfa-30898	125	1	asaolu	asaolu	PROPN
cjfa-30898	125	2	et	et	PROPN
cjfa-30898	125	3	al	al	PROPN
cjfa-30898	125	4	.	.	PROPN
cjfa-30898	125	5	,	,	PUNCT
cjfa-30898	125	6	(	(	PUNCT
cjfa-30898	125	7	2011	2011	NUM
cjfa-30898	125	8	)	)	PUNCT
cjfa-30898	125	9	observed	observe	VERB
cjfa-30898	125	10	that	that	SCONJ
cjfa-30898	125	11	indigenous	indigenous	ADJ
cjfa-30898	125	12	firms	firm	NOUN
cjfa-30898	125	13	’	'	PUNCT
cjfa-30898	125	14	attempts	attempt	VERB
cjfa-30898	125	15	to	to	PART
cjfa-30898	125	16	disclose	disclose	VERB
cjfa-30898	125	17	sustainability	sustainability	NOUN
cjfa-30898	125	18	issues	issue	NOUN
cjfa-30898	125	19	tended	tend	VERB
cjfa-30898	125	20	to	to	PART
cjfa-30898	125	21	use	use	VERB
cjfa-30898	125	22	different	different	ADJ
cjfa-30898	125	23	frameworks	framework	NOUN
cjfa-30898	125	24	either	either	CCONJ
cjfa-30898	125	25	developed	develop	VERB
cjfa-30898	125	26	by	by	ADP
cjfa-30898	125	27	them	they	PRON
cjfa-30898	125	28	or	or	CCONJ
cjfa-30898	125	29	adapted	adapt	VERB
cjfa-30898	125	30	from	from	ADP
cjfa-30898	125	31	already	already	ADV
cjfa-30898	125	32	existing	exist	VERB
cjfa-30898	125	33	frameworks	framework	NOUN
cjfa-30898	125	34	.	.	PUNCT
cjfa-30898	126	1	the	the	DET
cjfa-30898	126	2	action	action	NOUN
cjfa-30898	126	3	therefore	therefore	ADV
cjfa-30898	126	4	,	,	PUNCT
cjfa-30898	126	5	tried	try	VERB
cjfa-30898	126	6	to	to	PART
cjfa-30898	126	7	simply	simply	ADV
cjfa-30898	126	8	truncate	truncate	VERB
cjfa-30898	126	9	the	the	DET
cjfa-30898	126	10	comparability	comparability	NOUN
cjfa-30898	126	11	principles	principle	NOUN
cjfa-30898	126	12	for	for	ADP
cjfa-30898	126	13	defining	define	VERB
cjfa-30898	126	14	the	the	DET
cjfa-30898	126	15	quality	quality	NOUN
cjfa-30898	126	16	of	of	ADP
cjfa-30898	126	17	that	that	DET
cjfa-30898	126	18	report	report	NOUN
cjfa-30898	126	19	(	(	PUNCT
cjfa-30898	126	20	gri	gri	NOUN
cjfa-30898	126	21	,	,	PUNCT
cjfa-30898	126	22	2015	2015	NUM
cjfa-30898	126	23	;	;	PUNCT
cjfa-30898	126	24	nwobu	nwobu	NOUN
cjfa-30898	126	25	,	,	PUNCT
cjfa-30898	126	26	2015	2015	NUM
cjfa-30898	126	27	)	)	PUNCT
cjfa-30898	126	28	.	.	PUNCT
cjfa-30898	127	1	no	no	DET
cjfa-30898	127	2	wonder	wonder	NOUN
cjfa-30898	127	3	,	,	PUNCT
cjfa-30898	127	4	kpmg	kpmg	PROPN
cjfa-30898	127	5	’s	’s	PART
cjfa-30898	127	6	(	(	PUNCT
cjfa-30898	127	7	2011	2011	NUM
cjfa-30898	127	8	)	)	PUNCT
cjfa-30898	127	9	survey	survey	NOUN
cjfa-30898	127	10	on	on	ADP
cjfa-30898	127	11	sustainability	sustainability	NOUN
cjfa-30898	127	12	compliance	compliance	NOUN
cjfa-30898	127	13	revealed	reveal	VERB
cjfa-30898	127	14	that	that	SCONJ
cjfa-30898	127	15	nigeria	nigeria	PROPN
cjfa-30898	127	16	companies	company	NOUN
cjfa-30898	127	17	were	be	AUX
cjfa-30898	127	18	still	still	ADV
cjfa-30898	127	19	far	far	ADV
cjfa-30898	127	20	behind	behind	ADV
cjfa-30898	127	21	in	in	ADP
cjfa-30898	127	22	disclosing	disclose	VERB
cjfa-30898	127	23	sustainability	sustainability	NOUN
cjfa-30898	127	24	issues	issue	NOUN
cjfa-30898	127	25	.	.	PUNCT
cjfa-30898	128	1	evidence	evidence	NOUN
cjfa-30898	128	2	from	from	ADP
cjfa-30898	128	3	scholars	scholar	NOUN
cjfa-30898	128	4	substantiated	substantiate	VERB
cjfa-30898	128	5	the	the	DET
cjfa-30898	128	6	fact	fact	NOUN
cjfa-30898	128	7	.	.	PUNCT
cjfa-30898	129	1	isa	isa	NOUN
cjfa-30898	129	2	’s	’s	PART
cjfa-30898	129	3	(	(	PUNCT
cjfa-30898	129	4	2014	2014	NUM
cjfa-30898	129	5	)	)	PUNCT
cjfa-30898	129	6	study	study	NOUN
cjfa-30898	129	7	on	on	ADP
cjfa-30898	129	8	sustainable	sustainable	ADJ
cjfa-30898	129	9	reporting	reporting	NOUN
cjfa-30898	129	10	among	among	ADP
cjfa-30898	129	11	food	food	NOUN
cjfa-30898	129	12	and	and	CCONJ
cjfa-30898	129	13	beverage	beverage	NOUN
cjfa-30898	129	14	firms	firm	NOUN
cjfa-30898	129	15	in	in	ADP
cjfa-30898	129	16	nigeria	nigeria	PROPN
cjfa-30898	129	17	found	find	VERB
cjfa-30898	129	18	that	that	SCONJ
cjfa-30898	129	19	firms	firm	NOUN
cjfa-30898	129	20	exhibited	exhibit	VERB
cjfa-30898	129	21	some	some	DET
cjfa-30898	129	22	level	level	NOUN
cjfa-30898	129	23	of	of	ADP
cjfa-30898	129	24	sustainability	sustainability	NOUN
cjfa-30898	129	25	reporting	reporting	NOUN
cjfa-30898	129	26	although	although	SCONJ
cjfa-30898	129	27	it	it	PRON
cjfa-30898	129	28	was	be	AUX
cjfa-30898	129	29	not	not	PART
cjfa-30898	129	30	significant	significant	ADJ
cjfa-30898	129	31	because	because	SCONJ
cjfa-30898	129	32	it	it	PRON
cjfa-30898	129	33	only	only	ADV
cjfa-30898	129	34	comprised	comprise	VERB
cjfa-30898	129	35	approximately	approximately	ADV
cjfa-30898	129	36	two	two	NUM
cjfa-30898	129	37	percent	percent	NOUN
cjfa-30898	129	38	of	of	ADP
cjfa-30898	129	39	the	the	DET
cjfa-30898	129	40	total	total	ADJ
cjfa-30898	129	41	disclosures	disclosure	NOUN
cjfa-30898	129	42	of	of	ADP
cjfa-30898	129	43	the	the	DET
cjfa-30898	129	44	annual	annual	ADJ
cjfa-30898	129	45	reports	report	NOUN
cjfa-30898	129	46	.	.	PUNCT
cjfa-30898	130	1	owolabi	owolabi	NOUN
cjfa-30898	130	2	et	et	PROPN
cjfa-30898	130	3	al	al	PROPN
cjfa-30898	130	4	.	.	PUNCT
cjfa-30898	131	1	(	(	PUNCT
cjfa-30898	131	2	2016	2016	NUM
cjfa-30898	131	3	)	)	PUNCT
cjfa-30898	131	4	in	in	ADP
cjfa-30898	131	5	assessing	assess	VERB
cjfa-30898	131	6	the	the	DET
cjfa-30898	131	7	sustainability	sustainability	NOUN
cjfa-30898	131	8	reporting	reporting	NOUN
cjfa-30898	131	9	in	in	ADP
cjfa-30898	131	10	industrial	industrial	ADJ
cjfa-30898	131	11	goods	good	NOUN
cjfa-30898	131	12	sector	sector	NOUN
cjfa-30898	131	13	using	use	VERB
cjfa-30898	131	14	lafarge	lafarge	PROPN
cjfa-30898	131	15	africa	africa	PROPN
cjfa-30898	131	16	plc	plc	PROPN
cjfa-30898	131	17	as	as	ADP
cjfa-30898	131	18	a	a	DET
cjfa-30898	131	19	case	case	NOUN
cjfa-30898	131	20	study	study	NOUN
cjfa-30898	131	21	,	,	PUNCT
cjfa-30898	131	22	discovered	discover	VERB
cjfa-30898	131	23	that	that	SCONJ
cjfa-30898	131	24	aggregate	aggregate	ADJ
cjfa-30898	131	25	disclosure	disclosure	NOUN
cjfa-30898	131	26	rate	rate	NOUN
cjfa-30898	131	27	on	on	ADP
cjfa-30898	131	28	sustainability	sustainability	NOUN
cjfa-30898	131	29	issues	issue	NOUN
cjfa-30898	131	30	was	be	AUX
cjfa-30898	131	31	30	30	NUM
cjfa-30898	131	32	%	%	NOUN
cjfa-30898	131	33	which	which	PRON
cjfa-30898	131	34	was	be	AUX
cjfa-30898	131	35	quite	quite	ADV
cjfa-30898	131	36	low	low	ADJ
cjfa-30898	131	37	.	.	PUNCT
cjfa-30898	132	1	also	also	ADV
cjfa-30898	132	2	,	,	PUNCT
cjfa-30898	132	3	haladu	haladu	PROPN
cjfa-30898	132	4	and	and	CCONJ
cjfa-30898	132	5	salim	salim	PROPN
cjfa-30898	132	6	(	(	PUNCT
cjfa-30898	132	7	2017	2017	NUM
cjfa-30898	132	8	)	)	PUNCT
cjfa-30898	132	9	found	find	VERB
cjfa-30898	132	10	that	that	SCONJ
cjfa-30898	132	11	the	the	DET
cjfa-30898	132	12	average	average	ADJ
cjfa-30898	132	13	environmental	environmental	ADJ
cjfa-30898	132	14	and	and	CCONJ
cjfa-30898	132	15	social	social	ADJ
cjfa-30898	132	16	disclosure	disclosure	NOUN
cjfa-30898	132	17	rate	rate	NOUN
cjfa-30898	132	18	by	by	ADP
cjfa-30898	132	19	firms	firm	NOUN
cjfa-30898	132	20	in	in	ADP
cjfa-30898	132	21	nigeria	nigeria	PROPN
cjfa-30898	132	22	was	be	AUX
cjfa-30898	132	23	19.13	19.13	NUM
cjfa-30898	132	24	%	%	NOUN
cjfa-30898	132	25	.	.	PUNCT
cjfa-30898	133	1	in	in	ADP
cjfa-30898	133	2	the	the	DET
cjfa-30898	133	3	s	s	X
cjfa-30898	133	4	o	o	NOUN
cjfa-30898	133	5	u	u	NOUN
cjfa-30898	133	6	r	r	NOUN
cjfa-30898	133	7	c	c	NOUN
cjfa-30898	133	8	e	e	NOUN
cjfa-30898	133	9	:	:	PUNCT
cjfa-30898	133	10	johari	johari	PROPN
cjfa-30898	133	11	and	and	CCONJ
cjfa-30898	133	12	komathy	komathy	ADJ
cjfa-30898	133	13	(	(	PUNCT
cjfa-30898	133	14	2019	2019	NUM
cjfa-30898	133	15	)	)	PUNCT
cjfa-30898	133	16	.	.	PUNCT
cjfa-30898	134	1	sustainability	sustainability	NOUN
cjfa-30898	134	2	reporting	report	VERB
cjfa-30898	134	3	in	in	ADP
cjfa-30898	134	4	nigeria	nigeria	PROPN
cjfa-30898	134	5	in	in	ADP
cjfa-30898	134	6	nigeria	nigeria	PROPN
cjfa-30898	134	7	,	,	PUNCT
cjfa-30898	134	8	sustainability	sustainability	NOUN
cjfa-30898	134	9	reporting	reporting	NOUN
cjfa-30898	134	10	is	be	AUX
cjfa-30898	134	11	not	not	PART
cjfa-30898	134	12	a	a	DET
cjfa-30898	134	13	listing	listing	NOUN
cjfa-30898	134	14	requirement	requirement	NOUN
cjfa-30898	134	15	for	for	ADP
cjfa-30898	134	16	firms	firm	NOUN
cjfa-30898	134	17	from	from	ADP
cjfa-30898	134	18	both	both	CCONJ
cjfa-30898	134	19	the	the	DET
cjfa-30898	134	20	financial	financial	ADJ
cjfa-30898	134	21	and	and	CCONJ
cjfa-30898	134	22	non	non	ADJ
cjfa-30898	134	23	-	-	ADJ
cjfa-30898	134	24	financial	financial	ADJ
cjfa-30898	134	25	sectors	sector	NOUN
cjfa-30898	134	26	.	.	PUNCT
cjfa-30898	135	1	this	this	PRON
cjfa-30898	135	2	therefore	therefore	ADV
cjfa-30898	135	3	,	,	PUNCT
cjfa-30898	135	4	leads	lead	VERB
cjfa-30898	135	5	to	to	ADP
cjfa-30898	135	6	the	the	DET
cjfa-30898	135	7	seemingly	seemingly	ADV
cjfa-30898	135	8	low	low	ADJ
cjfa-30898	135	9	compliance	compliance	NOUN
cjfa-30898	135	10	level	level	NOUN
cjfa-30898	135	11	and	and	CCONJ
cjfa-30898	135	12	disclosure	disclosure	NOUN
cjfa-30898	135	13	rate	rate	NOUN
cjfa-30898	135	14	.	.	PUNCT
cjfa-30898	136	1	sr	sr	PROPN
cjfa-30898	136	2	is	be	AUX
cjfa-30898	136	3	still	still	ADV
cjfa-30898	136	4	voluntary	voluntary	ADJ
cjfa-30898	136	5	among	among	ADP
cjfa-30898	136	6	firms	firm	NOUN
cjfa-30898	136	7	in	in	ADP
cjfa-30898	136	8	nigeria	nigeria	PROPN
cjfa-30898	136	9	,	,	PUNCT
cjfa-30898	136	10	but	but	CCONJ
cjfa-30898	136	11	it	it	PRON
cjfa-30898	136	12	is	be	AUX
cjfa-30898	136	13	mostly	mostly	ADV
cjfa-30898	136	14	practised	practise	VERB
cjfa-30898	136	15	by	by	ADP
cjfa-30898	136	16	foreign	foreign	ADJ
cjfa-30898	136	17	firms	firm	NOUN
cjfa-30898	136	18	having	have	VERB
cjfa-30898	136	19	business	business	NOUN
cjfa-30898	136	20	outfits	outfit	NOUN
cjfa-30898	136	21	in	in	ADP
cjfa-30898	136	22	nigeria	nigeria	PROPN
cjfa-30898	136	23	(	(	PUNCT
cjfa-30898	136	24	asaolu	asaolu	PROPN
cjfa-30898	136	25	,	,	PUNCT
cjfa-30898	136	26	agboola	agboola	PROPN
cjfa-30898	136	27	,	,	PUNCT
cjfa-30898	136	28	ayoola	ayoola	PROPN
cjfa-30898	136	29	&	&	CCONJ
cjfa-30898	136	30	salawu	salawu	PROPN
cjfa-30898	136	31	,	,	PUNCT
cjfa-30898	136	32	2011	2011	NUM
cjfa-30898	136	33	;	;	PUNCT
cjfa-30898	136	34	emeka	emeka	PROPN
cjfa-30898	136	35	-	-	PUNCT
cjfa-30898	136	36	nwokoji	nwokoji	NOUN
cjfa-30898	136	37	&	&	CCONJ
cjfa-30898	136	38	osisioma	osisioma	ADJ
cjfa-30898	136	39	,	,	PUNCT
cjfa-30898	136	40	2019	2019	NUM
cjfa-30898	136	41	)	)	PUNCT
cjfa-30898	136	42	.	.	PUNCT
cjfa-30898	137	1	asaolu	asaolu	PROPN
cjfa-30898	137	2	et	et	PROPN
cjfa-30898	137	3	al	al	PROPN
cjfa-30898	137	4	.	.	PROPN
cjfa-30898	138	1	(	(	PUNCT
cjfa-30898	138	2	2011	2011	NUM
cjfa-30898	138	3	)	)	PUNCT
cjfa-30898	138	4	observed	observe	VERB
cjfa-30898	138	5	that	that	SCONJ
cjfa-30898	138	6	indigenous	indigenous	ADJ
cjfa-30898	138	7	firms	firm	NOUN
cjfa-30898	138	8	’	'	PUNCT
cjfa-30898	138	9	attempts	attempt	VERB
cjfa-30898	138	10	to	to	PART
cjfa-30898	138	11	disclose	disclose	VERB
cjfa-30898	138	12	sustainability	sustainability	NOUN
cjfa-30898	138	13	issues	issue	NOUN
cjfa-30898	138	14	tended	tend	VERB
cjfa-30898	138	15	to	to	PART
cjfa-30898	138	16	use	use	VERB
cjfa-30898	138	17	different	different	ADJ
cjfa-30898	138	18	frameworks	framework	NOUN
cjfa-30898	138	19	either	either	CCONJ
cjfa-30898	138	20	developed	develop	VERB
cjfa-30898	138	21	by	by	ADP
cjfa-30898	138	22	them	they	PRON
cjfa-30898	138	23	or	or	CCONJ
cjfa-30898	138	24	adapted	adapt	VERB
cjfa-30898	138	25	from	from	ADP
cjfa-30898	138	26	already	already	ADV
cjfa-30898	138	27	existing	exist	VERB
cjfa-30898	138	28	frameworks	framework	NOUN
cjfa-30898	138	29	.	.	PUNCT
cjfa-30898	139	1	the	the	DET
cjfa-30898	139	2	action	action	NOUN
cjfa-30898	139	3	therefore	therefore	ADV
cjfa-30898	139	4	,	,	PUNCT
cjfa-30898	139	5	tried	try	VERB
cjfa-30898	139	6	to	to	PART
cjfa-30898	139	7	simply	simply	ADV
cjfa-30898	139	8	truncate	truncate	VERB
cjfa-30898	139	9	the	the	DET
cjfa-30898	139	10	comparability	comparability	NOUN
cjfa-30898	139	11	principles	principle	NOUN
cjfa-30898	139	12	for	for	ADP
cjfa-30898	139	13	defining	define	VERB
cjfa-30898	139	14	the	the	DET
cjfa-30898	139	15	quality	quality	NOUN
cjfa-30898	139	16	of	of	ADP
cjfa-30898	139	17	that	that	DET
cjfa-30898	139	18	report	report	NOUN
cjfa-30898	139	19	(	(	PUNCT
cjfa-30898	139	20	gri	gri	NOUN
cjfa-30898	139	21	,	,	PUNCT
cjfa-30898	139	22	2015	2015	NUM
cjfa-30898	139	23	;	;	PUNCT
cjfa-30898	139	24	nwobu	nwobu	NOUN
cjfa-30898	139	25	,	,	PUNCT
cjfa-30898	139	26	2015	2015	NUM
cjfa-30898	139	27	)	)	PUNCT
cjfa-30898	139	28	.	.	PUNCT
cjfa-30898	140	1	no	no	DET
cjfa-30898	140	2	wonder	wonder	NOUN
cjfa-30898	140	3	,	,	PUNCT
cjfa-30898	140	4	kpmg	kpmg	PROPN
cjfa-30898	140	5	’s	’s	PART
cjfa-30898	140	6	(	(	PUNCT
cjfa-30898	140	7	2011	2011	NUM
cjfa-30898	140	8	)	)	PUNCT
cjfa-30898	140	9	survey	survey	NOUN
cjfa-30898	140	10	on	on	ADP
cjfa-30898	140	11	sustainability	sustainability	NOUN
cjfa-30898	140	12	compliance	compliance	NOUN
cjfa-30898	140	13	revealed	reveal	VERB
cjfa-30898	140	14	that	that	SCONJ
cjfa-30898	140	15	nigeria	nigeria	PROPN
cjfa-30898	140	16	companies	company	NOUN
cjfa-30898	140	17	were	be	AUX
cjfa-30898	140	18	still	still	ADV
cjfa-30898	140	19	far	far	ADV
cjfa-30898	140	20	behind	behind	ADV
cjfa-30898	140	21	in	in	ADP
cjfa-30898	140	22	disclosing	disclose	VERB
cjfa-30898	140	23	sustainability	sustainability	NOUN
cjfa-30898	140	24	issues	issue	NOUN
cjfa-30898	140	25	.	.	PUNCT
cjfa-30898	141	1	hope	hope	PROPN
cjfa-30898	141	2	osayantin	osayantin	PROPN
cjfa-30898	141	3	aifuwa18	aifuwa18	PROPN
cjfa-30898	141	4	evidence	evidence	NOUN
cjfa-30898	141	5	from	from	ADP
cjfa-30898	141	6	scholars	scholar	NOUN
cjfa-30898	141	7	substantiated	substantiate	VERB
cjfa-30898	141	8	the	the	DET
cjfa-30898	141	9	fact	fact	NOUN
cjfa-30898	141	10	.	.	PUNCT
cjfa-30898	142	1	isa	isa	NOUN
cjfa-30898	142	2	’s	’s	PART
cjfa-30898	142	3	(	(	PUNCT
cjfa-30898	142	4	2014	2014	NUM
cjfa-30898	142	5	)	)	PUNCT
cjfa-30898	142	6	study	study	NOUN
cjfa-30898	142	7	on	on	ADP
cjfa-30898	142	8	sustainable	sustainable	ADJ
cjfa-30898	142	9	reporting	reporting	NOUN
cjfa-30898	142	10	among	among	ADP
cjfa-30898	142	11	food	food	NOUN
cjfa-30898	142	12	and	and	CCONJ
cjfa-30898	142	13	beverage	beverage	NOUN
cjfa-30898	142	14	firms	firm	NOUN
cjfa-30898	142	15	in	in	ADP
cjfa-30898	142	16	nigeria	nigeria	PROPN
cjfa-30898	142	17	found	find	VERB
cjfa-30898	142	18	that	that	SCONJ
cjfa-30898	142	19	firms	firm	NOUN
cjfa-30898	142	20	exhibited	exhibit	VERB
cjfa-30898	142	21	some	some	DET
cjfa-30898	142	22	level	level	NOUN
cjfa-30898	142	23	of	of	ADP
cjfa-30898	142	24	sustainability	sustainability	NOUN
cjfa-30898	142	25	reporting	reporting	NOUN
cjfa-30898	142	26	although	although	SCONJ
cjfa-30898	142	27	it	it	PRON
cjfa-30898	142	28	was	be	AUX
cjfa-30898	142	29	not	not	PART
cjfa-30898	142	30	significant	significant	ADJ
cjfa-30898	142	31	because	because	SCONJ
cjfa-30898	142	32	it	it	PRON
cjfa-30898	142	33	only	only	ADV
cjfa-30898	142	34	comprised	comprise	VERB
cjfa-30898	142	35	approximately	approximately	ADV
cjfa-30898	142	36	two	two	NUM
cjfa-30898	142	37	percent	percent	NOUN
cjfa-30898	142	38	of	of	ADP
cjfa-30898	142	39	the	the	DET
cjfa-30898	142	40	total	total	ADJ
cjfa-30898	142	41	disclosures	disclosure	NOUN
cjfa-30898	142	42	of	of	ADP
cjfa-30898	142	43	the	the	DET
cjfa-30898	142	44	annual	annual	ADJ
cjfa-30898	142	45	reports	report	NOUN
cjfa-30898	142	46	.	.	PUNCT
cjfa-30898	143	1	owolabi	owolabi	NOUN
cjfa-30898	143	2	et	et	PROPN
cjfa-30898	143	3	al	al	PROPN
cjfa-30898	143	4	.	.	PUNCT
cjfa-30898	144	1	(	(	PUNCT
cjfa-30898	144	2	2016	2016	NUM
cjfa-30898	144	3	)	)	PUNCT
cjfa-30898	144	4	in	in	ADP
cjfa-30898	144	5	assessing	assess	VERB
cjfa-30898	144	6	the	the	DET
cjfa-30898	144	7	sustainability	sustainability	NOUN
cjfa-30898	144	8	reporting	reporting	NOUN
cjfa-30898	144	9	in	in	ADP
cjfa-30898	144	10	industrial	industrial	ADJ
cjfa-30898	144	11	goods	good	NOUN
cjfa-30898	144	12	sector	sector	NOUN
cjfa-30898	144	13	using	use	VERB
cjfa-30898	144	14	lafarge	lafarge	PROPN
cjfa-30898	144	15	africa	africa	PROPN
cjfa-30898	144	16	plc	plc	PROPN
cjfa-30898	144	17	as	as	ADP
cjfa-30898	144	18	a	a	DET
cjfa-30898	144	19	case	case	NOUN
cjfa-30898	144	20	study	study	NOUN
cjfa-30898	144	21	,	,	PUNCT
cjfa-30898	144	22	discovered	discover	VERB
cjfa-30898	144	23	that	that	SCONJ
cjfa-30898	144	24	aggregate	aggregate	ADJ
cjfa-30898	144	25	disclosure	disclosure	NOUN
cjfa-30898	144	26	rate	rate	NOUN
cjfa-30898	144	27	on	on	ADP
cjfa-30898	144	28	sustainability	sustainability	NOUN
cjfa-30898	144	29	issues	issue	NOUN
cjfa-30898	144	30	was	be	AUX
cjfa-30898	144	31	30	30	NUM
cjfa-30898	144	32	%	%	NOUN
cjfa-30898	144	33	which	which	PRON
cjfa-30898	144	34	was	be	AUX
cjfa-30898	144	35	quite	quite	ADV
cjfa-30898	144	36	low	low	ADJ
cjfa-30898	144	37	.	.	PUNCT
cjfa-30898	145	1	also	also	ADV
cjfa-30898	145	2	,	,	PUNCT
cjfa-30898	145	3	haladu	haladu	PROPN
cjfa-30898	145	4	and	and	CCONJ
cjfa-30898	145	5	salim	salim	PROPN
cjfa-30898	145	6	(	(	PUNCT
cjfa-30898	145	7	2017	2017	NUM
cjfa-30898	145	8	)	)	PUNCT
cjfa-30898	145	9	found	find	VERB
cjfa-30898	145	10	that	that	SCONJ
cjfa-30898	145	11	the	the	DET
cjfa-30898	145	12	average	average	ADJ
cjfa-30898	145	13	environmental	environmental	ADJ
cjfa-30898	145	14	and	and	CCONJ
cjfa-30898	145	15	social	social	ADJ
cjfa-30898	145	16	disclosure	disclosure	NOUN
cjfa-30898	145	17	rate	rate	NOUN
cjfa-30898	145	18	by	by	ADP
cjfa-30898	145	19	firms	firm	NOUN
cjfa-30898	145	20	in	in	ADP
cjfa-30898	145	21	nigeria	nigeria	PROPN
cjfa-30898	145	22	was	be	AUX
cjfa-30898	145	23	19.13	19.13	NUM
cjfa-30898	145	24	%	%	NOUN
cjfa-30898	145	25	.	.	PUNCT
cjfa-30898	146	1	in	in	ADP
cjfa-30898	146	2	the	the	DET
cjfa-30898	146	3	banking	banking	NOUN
cjfa-30898	146	4	sector	sector	NOUN
cjfa-30898	146	5	,	,	PUNCT
cjfa-30898	146	6	sustainability	sustainability	NOUN
cjfa-30898	146	7	disclosure	disclosure	NOUN
cjfa-30898	146	8	rate	rate	NOUN
cjfa-30898	146	9	followed	follow	VERB
cjfa-30898	146	10	the	the	DET
cjfa-30898	146	11	same	same	ADJ
cjfa-30898	146	12	dismal	dismal	ADJ
cjfa-30898	146	13	feat	feat	NOUN
cjfa-30898	146	14	of	of	ADP
cjfa-30898	146	15	about	about	ADP
cjfa-30898	146	16	34.31	34.31	NUM
cjfa-30898	146	17	%	%	NOUN
cjfa-30898	146	18	(	(	PUNCT
cjfa-30898	146	19	uwuigbe	uwuigbe	NOUN
cjfa-30898	146	20	,	,	PUNCT
cjfa-30898	146	21	obarakpo	obarakpo	ADJ
cjfa-30898	146	22	,	,	PUNCT
cjfa-30898	146	23	uwuigbe	uwuigbe	NOUN
cjfa-30898	146	24	,	,	PUNCT
cjfa-30898	146	25	ozordi	ozordi	NOUN
cjfa-30898	146	26	,	,	PUNCT
cjfa-30898	146	27	asiriuwa	asiriuwa	ADJ
cjfa-30898	146	28	,	,	PUNCT
cjfa-30898	146	29	eyitomi	eyitomi	NOUN
cjfa-30898	146	30	&	&	CCONJ
cjfa-30898	146	31	taiwo	taiwo	PROPN
cjfa-30898	146	32	,	,	PUNCT
cjfa-30898	146	33	2018	2018	NUM
cjfa-30898	146	34	)	)	PUNCT
cjfa-30898	146	35	,	,	PUNCT
cjfa-30898	146	36	while	while	SCONJ
cjfa-30898	146	37	in	in	ADP
cjfa-30898	146	38	the	the	DET
cjfa-30898	146	39	oil	oil	NOUN
cjfa-30898	146	40	and	and	CCONJ
cjfa-30898	146	41	gas	gas	NOUN
cjfa-30898	146	42	sector	sector	NOUN
cjfa-30898	146	43	,	,	PUNCT
cjfa-30898	146	44	it	it	PRON
cjfa-30898	146	45	recorded	record	VERB
cjfa-30898	146	46	a	a	DET
cjfa-30898	146	47	low	low	ADJ
cjfa-30898	146	48	rate	rate	NOUN
cjfa-30898	146	49	also	also	ADV
cjfa-30898	146	50	(	(	PUNCT
cjfa-30898	146	51	asaolu	asaolu	PROPN
cjfa-30898	146	52	et	et	PROPN
cjfa-30898	146	53	al	al	PROPN
cjfa-30898	146	54	.	.	PROPN
cjfa-30898	146	55	,	,	PUNCT
cjfa-30898	146	56	2011	2011	NUM
cjfa-30898	146	57	)	)	PUNCT
cjfa-30898	146	58	.	.	PUNCT
cjfa-30898	147	1	also	also	ADV
cjfa-30898	147	2	,	,	PUNCT
cjfa-30898	147	3	most	most	ADJ
cjfa-30898	147	4	companies	company	NOUN
cjfa-30898	147	5	in	in	ADP
cjfa-30898	147	6	nigeria	nigeria	PROPN
cjfa-30898	147	7	tend	tend	VERB
cjfa-30898	147	8	to	to	PART
cjfa-30898	147	9	disclose	disclose	VERB
cjfa-30898	147	10	only	only	ADJ
cjfa-30898	147	11	qualitative	qualitative	ADJ
cjfa-30898	147	12	issues	issue	NOUN
cjfa-30898	147	13	on	on	ADP
cjfa-30898	147	14	sustainability	sustainability	NOUN
cjfa-30898	147	15	,	,	PUNCT
cjfa-30898	147	16	and	and	CCONJ
cjfa-30898	147	17	thus	thus	ADV
cjfa-30898	147	18	fail	fail	VERB
cjfa-30898	147	19	to	to	PART
cjfa-30898	147	20	inform	inform	VERB
cjfa-30898	147	21	the	the	DET
cjfa-30898	147	22	stakeholders	stakeholder	NOUN
cjfa-30898	147	23	of	of	ADP
cjfa-30898	147	24	the	the	DET
cjfa-30898	147	25	quantitative	quantitative	ADJ
cjfa-30898	147	26	or	or	CCONJ
cjfa-30898	147	27	monetary	monetary	ADJ
cjfa-30898	147	28	implications	implication	NOUN
cjfa-30898	147	29	of	of	ADP
cjfa-30898	147	30	their	their	PRON
cjfa-30898	147	31	activities	activity	NOUN
cjfa-30898	147	32	on	on	ADP
cjfa-30898	147	33	the	the	DET
cjfa-30898	147	34	environment	environment	NOUN
cjfa-30898	147	35	(	(	PUNCT
cjfa-30898	147	36	kwaghfa	kwaghfa	PROPN
cjfa-30898	147	37	,	,	PUNCT
cjfa-30898	147	38	2015	2015	NUM
cjfa-30898	147	39	)	)	PUNCT
cjfa-30898	147	40	.	.	PUNCT
cjfa-30898	148	1	this	this	PRON
cjfa-30898	148	2	tends	tend	VERB
cjfa-30898	148	3	to	to	PART
cjfa-30898	148	4	undermine	undermine	VERB
cjfa-30898	148	5	the	the	DET
cjfa-30898	148	6	materiality	materiality	NOUN
cjfa-30898	148	7	of	of	ADP
cjfa-30898	148	8	sustainability	sustainability	NOUN
cjfa-30898	148	9	reports	report	NOUN
cjfa-30898	148	10	’	'	PUNCT
cjfa-30898	148	11	content	content	NOUN
cjfa-30898	148	12	.	.	PUNCT
cjfa-30898	149	1	the	the	DET
cjfa-30898	149	2	sustainability	sustainability	NOUN
cjfa-30898	149	3	reports	report	NOUN
cjfa-30898	149	4	of	of	ADP
cjfa-30898	149	5	firms	firm	NOUN
cjfa-30898	149	6	in	in	ADP
cjfa-30898	149	7	nigeria	nigeria	PROPN
cjfa-30898	149	8	tend	tend	VERB
cjfa-30898	149	9	to	to	PART
cjfa-30898	149	10	lack	lack	VERB
cjfa-30898	149	11	balance	balance	NOUN
cjfa-30898	149	12	as	as	SCONJ
cjfa-30898	149	13	they	they	PRON
cjfa-30898	149	14	only	only	ADV
cjfa-30898	149	15	report	report	VERB
cjfa-30898	149	16	their	their	PRON
cjfa-30898	149	17	positive	positive	ADJ
cjfa-30898	149	18	environmental	environmental	ADJ
cjfa-30898	149	19	and	and	CCONJ
cjfa-30898	149	20	social	social	ADJ
cjfa-30898	149	21	contributions	contribution	NOUN
cjfa-30898	149	22	to	to	ADP
cjfa-30898	149	23	the	the	DET
cjfa-30898	149	24	environment	environment	NOUN
cjfa-30898	149	25	where	where	SCONJ
cjfa-30898	149	26	they	they	PRON
cjfa-30898	149	27	operate	operate	VERB
cjfa-30898	149	28	thereby	thereby	ADV
cjfa-30898	149	29	totally	totally	ADV
cjfa-30898	149	30	ignoring	ignore	VERB
cjfa-30898	149	31	their	their	PRON
cjfa-30898	149	32	negative	negative	ADJ
cjfa-30898	149	33	impact	impact	NOUN
cjfa-30898	149	34	.	.	PUNCT
cjfa-30898	150	1	this	this	PRON
cjfa-30898	150	2	truncates	truncate	VERB
cjfa-30898	150	3	the	the	DET
cjfa-30898	150	4	balance	balance	NOUN
cjfa-30898	150	5	principles	principle	NOUN
cjfa-30898	150	6	for	for	ADP
cjfa-30898	150	7	defining	define	VERB
cjfa-30898	150	8	sr	sr	PROPN
cjfa-30898	150	9	quality	quality	PROPN
cjfa-30898	150	10	(	(	PUNCT
cjfa-30898	150	11	gri	gri	PROPN
cjfa-30898	150	12	,	,	PUNCT
cjfa-30898	150	13	2015	2015	NUM
cjfa-30898	150	14	)	)	PUNCT
cjfa-30898	150	15	.	.	PUNCT
cjfa-30898	151	1	another	another	DET
cjfa-30898	151	2	observation	observation	NOUN
cjfa-30898	151	3	of	of	ADP
cjfa-30898	151	4	sr	sr	PROPN
cjfa-30898	151	5	in	in	ADP
cjfa-30898	151	6	nigeria	nigeria	PROPN
cjfa-30898	151	7	is	be	AUX
cjfa-30898	151	8	that	that	SCONJ
cjfa-30898	151	9	firms	firm	NOUN
cjfa-30898	151	10	tend	tend	VERB
cjfa-30898	151	11	to	to	PART
cjfa-30898	151	12	choose	choose	VERB
cjfa-30898	151	13	what	what	PRON
cjfa-30898	151	14	to	to	PART
cjfa-30898	151	15	disclose	disclose	VERB
cjfa-30898	151	16	in	in	ADP
cjfa-30898	151	17	the	the	DET
cjfa-30898	151	18	gri	gri	PROPN
cjfa-30898	151	19	framework	framework	NOUN
cjfa-30898	151	20	.	.	PUNCT
cjfa-30898	152	1	this	this	PRON
cjfa-30898	152	2	has	have	AUX
cjfa-30898	152	3	led	lead	VERB
cjfa-30898	152	4	to	to	ADP
cjfa-30898	152	5	reports	report	NOUN
cjfa-30898	152	6	being	be	AUX
cjfa-30898	152	7	skewed	skewed	ADJ
cjfa-30898	152	8	towardsa	towardsa	X
cjfa-30898	152	9	particular	particular	ADJ
cjfa-30898	152	10	direction	direction	NOUN
cjfa-30898	152	11	of	of	ADP
cjfa-30898	152	12	the	the	DET
cjfa-30898	152	13	gri	gri	PROPN
cjfa-30898	152	14	framework	framework	NOUN
cjfa-30898	152	15	.	.	PUNCT
cjfa-30898	153	1	for	for	ADP
cjfa-30898	153	2	example	example	NOUN
cjfa-30898	153	3	,	,	PUNCT
cjfa-30898	153	4	the	the	DET
cjfa-30898	153	5	sustainability	sustainability	NOUN
cjfa-30898	153	6	reports	report	VERB
cjfa-30898	153	7	for	for	ADP
cjfa-30898	153	8	firms	firm	NOUN
cjfa-30898	153	9	in	in	ADP
cjfa-30898	153	10	the	the	DET
cjfa-30898	153	11	financial	financial	ADJ
cjfa-30898	153	12	sector	sector	NOUN
cjfa-30898	153	13	tend	tend	VERB
cjfa-30898	153	14	be	be	AUX
cjfa-30898	153	15	to	to	PART
cjfa-30898	153	16	skewed	skew	VERB
cjfa-30898	153	17	towards	towards	ADP
cjfa-30898	153	18	the	the	DET
cjfa-30898	153	19	social	social	ADJ
cjfa-30898	153	20	dimensions	dimension	NOUN
cjfa-30898	153	21	of	of	ADP
cjfa-30898	153	22	sr	sr	PROPN
cjfa-30898	153	23	only	only	ADV
cjfa-30898	153	24	(	(	PUNCT
cjfa-30898	153	25	nwobu	nwobu	NOUN
cjfa-30898	153	26	,	,	PUNCT
cjfa-30898	153	27	2015	2015	NUM
cjfa-30898	153	28	;	;	PUNCT
cjfa-30898	153	29	oyekwelu	oyekwelu	PROPN
cjfa-30898	153	30	&	&	CCONJ
cjfa-30898	153	31	ekwe	ekwe	ADJ
cjfa-30898	153	32	,	,	PUNCT
cjfa-30898	153	33	2014	2014	NUM
cjfa-30898	153	34	;	;	PUNCT
cjfa-30898	153	35	oyewo	oyewo	PROPN
cjfa-30898	153	36	&	&	CCONJ
cjfa-30898	153	37	badejor	badejor	PROPN
cjfa-30898	153	38	,	,	PUNCT
cjfa-30898	153	39	2014	2014	NUM
cjfa-30898	153	40	)	)	PUNCT
cjfa-30898	153	41	,	,	PUNCT
cjfa-30898	153	42	while	while	SCONJ
cjfa-30898	153	43	the	the	DET
cjfa-30898	153	44	non	non	ADJ
cjfa-30898	153	45	-	-	ADJ
cjfa-30898	153	46	financial	financial	ADJ
cjfa-30898	153	47	sector	sector	NOUN
cjfa-30898	153	48	firms	firm	NOUN
cjfa-30898	153	49	tend	tend	VERB
cjfa-30898	153	50	to	to	PART
cjfa-30898	153	51	report	report	VERB
cjfa-30898	153	52	more	more	ADV
cjfa-30898	153	53	on	on	ADP
cjfa-30898	153	54	environmental	environmental	ADJ
cjfa-30898	153	55	issues	issue	NOUN
cjfa-30898	153	56	(	(	PUNCT
cjfa-30898	153	57	nnamani	nnamani	PROPN
cjfa-30898	153	58	et	et	PROPN
cjfa-30898	153	59	al	al	PROPN
cjfa-30898	153	60	.	.	PROPN
cjfa-30898	153	61	,	,	PUNCT
cjfa-30898	153	62	2017	2017	NUM
cjfa-30898	153	63	;	;	PUNCT
cjfa-30898	153	64	owolabi	owolabi	NOUN
cjfa-30898	153	65	et	et	NOUN
cjfa-30898	153	66	al	al	PROPN
cjfa-30898	153	67	.	.	PROPN
cjfa-30898	153	68	,	,	PUNCT
cjfa-30898	153	69	2016	2016	NUM
cjfa-30898	153	70	)	)	PUNCT
cjfa-30898	153	71	.	.	PUNCT
cjfa-30898	154	1	this	this	PRON
cjfa-30898	154	2	therefore	therefore	ADV
cjfa-30898	154	3	,	,	PUNCT
cjfa-30898	154	4	leads	lead	VERB
cjfa-30898	154	5	to	to	ADP
cjfa-30898	154	6	nonuniformity	nonuniformity	NOUN
cjfa-30898	154	7	in	in	ADP
cjfa-30898	154	8	the	the	DET
cjfa-30898	154	9	report	report	NOUN
cjfa-30898	154	10	on	on	ADP
cjfa-30898	154	11	economic	economic	ADJ
cjfa-30898	154	12	,	,	PUNCT
cjfa-30898	154	13	environmental	environmental	ADJ
cjfa-30898	154	14	and	and	CCONJ
cjfa-30898	154	15	social	social	ADJ
cjfa-30898	154	16	issues	issue	NOUN
cjfa-30898	154	17	(	(	PUNCT
cjfa-30898	154	18	ayoola	ayoola	PROPN
cjfa-30898	154	19	&	&	CCONJ
cjfa-30898	154	20	olasanmi	olasanmi	PROPN
cjfa-30898	154	21	,	,	PUNCT
cjfa-30898	154	22	2013	2013	NUM
cjfa-30898	154	23	)	)	PUNCT
cjfa-30898	154	24	.	.	PUNCT
cjfa-30898	155	1	issues	issue	NOUN
cjfa-30898	155	2	on	on	ADP
cjfa-30898	155	3	sustainability	sustainability	NOUN
cjfa-30898	155	4	reporting	report	VERB
cjfa-30898	155	5	the	the	DET
cjfa-30898	155	6	emergence	emergence	NOUN
cjfa-30898	155	7	of	of	ADP
cjfa-30898	155	8	sustainability	sustainability	NOUN
cjfa-30898	155	9	reporting	reporting	NOUN
cjfa-30898	155	10	in	in	ADP
cjfa-30898	155	11	recent	recent	ADJ
cjfa-30898	155	12	times	time	NOUN
cjfa-30898	155	13	has	have	AUX
cjfa-30898	155	14	sparked	spark	VERB
cjfa-30898	155	15	arguments	argument	NOUN
cjfa-30898	155	16	as	as	ADP
cjfa-30898	155	17	to	to	ADP
cjfa-30898	155	18	whether	whether	SCONJ
cjfa-30898	155	19	it	it	PRON
cjfa-30898	155	20	affects	affect	VERB
cjfa-30898	155	21	firms	firm	NOUN
cjfa-30898	155	22	’	’	PART
cjfa-30898	155	23	performance	performance	NOUN
cjfa-30898	155	24	.	.	PUNCT
cjfa-30898	156	1	this	this	DET
cjfa-30898	156	2	argument	argument	NOUN
cjfa-30898	156	3	sprang	spring	VERB
cjfa-30898	156	4	up	up	ADP
cjfa-30898	156	5	as	as	ADP
cjfa-30898	156	6	a	a	DET
cjfa-30898	156	7	result	result	NOUN
cjfa-30898	156	8	of	of	ADP
cjfa-30898	156	9	some	some	DET
cjfa-30898	156	10	issues	issue	NOUN
cjfa-30898	156	11	which	which	PRON
cjfa-30898	156	12	surrounded	surround	VERB
cjfa-30898	156	13	sustainability	sustainability	NOUN
cjfa-30898	156	14	reporting	report	VERB
cjfa-30898	156	15	itself	itself	PRON
cjfa-30898	156	16	.	.	PUNCT
cjfa-30898	157	1	mu	mu	NOUN
cjfa-30898	157	2	sustainability	sustainability	NOUN
cjfa-30898	157	3	reporting	reporting	NOUN
cjfa-30898	157	4	and	and	CCONJ
cjfa-30898	157	5	firm	firm	ADJ
cjfa-30898	157	6	performance	performance	NOUN
cjfa-30898	157	7	…	…	SYM
cjfa-30898	157	8	19	19	NUM
cjfa-30898	157	9	ñoz	ñoz	NOUN
cjfa-30898	157	10	,	,	PUNCT
cjfa-30898	157	11	zhao	zhao	PROPN
cjfa-30898	157	12	and	and	CCONJ
cjfa-30898	157	13	yang	yang	PROPN
cjfa-30898	157	14	(	(	PUNCT
cjfa-30898	157	15	2017	2017	NUM
cjfa-30898	157	16	)	)	PUNCT
cjfa-30898	157	17	noted	note	VERB
cjfa-30898	157	18	some	some	DET
cjfa-30898	157	19	areas	area	NOUN
cjfa-30898	157	20	where	where	SCONJ
cjfa-30898	157	21	sr	sr	PROPN
cjfa-30898	157	22	had	have	VERB
cjfa-30898	157	23	issues	issue	NOUN
cjfa-30898	157	24	which	which	PRON
cjfa-30898	157	25	needed	need	VERB
cjfa-30898	157	26	to	to	PART
cjfa-30898	157	27	be	be	AUX
cjfa-30898	157	28	addressed	address	VERB
cjfa-30898	157	29	swiftly	swiftly	ADV
cjfa-30898	157	30	and	and	CCONJ
cjfa-30898	157	31	clearly	clearly	ADV
cjfa-30898	157	32	to	to	PART
cjfa-30898	157	33	enable	enable	VERB
cjfa-30898	157	34	a	a	DET
cjfa-30898	157	35	wide	wide	ADJ
cjfa-30898	157	36	acceptance	acceptance	NOUN
cjfa-30898	157	37	rate	rate	NOUN
cjfa-30898	157	38	and	and	CCONJ
cjfa-30898	157	39	also	also	ADV
cjfa-30898	157	40	high	high	ADJ
cjfa-30898	157	41	compliance	compliance	NOUN
cjfa-30898	157	42	.	.	PUNCT
cjfa-30898	158	1	the	the	DET
cjfa-30898	158	2	areas	area	NOUN
cjfa-30898	158	3	included	include	VERB
cjfa-30898	158	4	the	the	DET
cjfa-30898	158	5	definition	definition	NOUN
cjfa-30898	158	6	of	of	ADP
cjfa-30898	158	7	the	the	DET
cjfa-30898	158	8	concept	concept	NOUN
cjfa-30898	158	9	,	,	PUNCT
cjfa-30898	158	10	measurement	measurement	NOUN
cjfa-30898	158	11	and	and	CCONJ
cjfa-30898	158	12	disclosure	disclosure	NOUN
cjfa-30898	158	13	,	,	PUNCT
cjfa-30898	158	14	motivation	motivation	NOUN
cjfa-30898	158	15	,	,	PUNCT
cjfa-30898	158	16	enforcement	enforcement	NOUN
cjfa-30898	158	17	and	and	CCONJ
cjfa-30898	158	18	compliance	compliance	NOUN
cjfa-30898	158	19	,	,	PUNCT
cjfa-30898	158	20	standardization	standardization	NOUN
cjfa-30898	158	21	,	,	PUNCT
cjfa-30898	158	22	and	and	CCONJ
cjfa-30898	158	23	the	the	DET
cjfa-30898	158	24	comparability	comparability	NOUN
cjfa-30898	158	25	&	&	CCONJ
cjfa-30898	158	26	reliability	reliability	NOUN
cjfa-30898	158	27	of	of	ADP
cjfa-30898	158	28	the	the	DET
cjfa-30898	158	29	report	report	NOUN
cjfa-30898	158	30	.	.	PUNCT
cjfa-30898	159	1	the	the	DET
cjfa-30898	159	2	best	good	ADJ
cjfa-30898	159	3	definition	definition	NOUN
cjfa-30898	159	4	of	of	ADP
cjfa-30898	159	5	sustainability	sustainability	NOUN
cjfa-30898	159	6	is	be	AUX
cjfa-30898	159	7	the	the	DET
cjfa-30898	159	8	one	one	NOUN
cjfa-30898	159	9	given	give	VERB
cjfa-30898	159	10	by	by	ADP
cjfa-30898	159	11	gri	gri	PROPN
cjfa-30898	159	12	(	(	PUNCT
cjfa-30898	159	13	johari	johari	PROPN
cjfa-30898	159	14	&	&	CCONJ
cjfa-30898	159	15	komathi	komathi	PROPN
cjfa-30898	159	16	,	,	PUNCT
cjfa-30898	159	17	2019	2019	NUM
cjfa-30898	159	18	)	)	PUNCT
cjfa-30898	159	19	and	and	CCONJ
cjfa-30898	159	20	is	be	AUX
cjfa-30898	159	21	far	far	ADV
cjfa-30898	159	22	much	much	ADV
cjfa-30898	159	23	better	well	ADJ
cjfa-30898	159	24	than	than	ADP
cjfa-30898	159	25	what	what	PRON
cjfa-30898	159	26	scholars	scholar	NOUN
cjfa-30898	159	27	have	have	AUX
cjfa-30898	159	28	termed	term	VERB
cjfa-30898	159	29	it	it	PRON
cjfa-30898	159	30	to	to	PART
cjfa-30898	159	31	be	be	AUX
cjfa-30898	159	32	.	.	PUNCT
cjfa-30898	160	1	the	the	DET
cjfa-30898	160	2	definition	definition	NOUN
cjfa-30898	160	3	encompasses	encompass	VERB
cjfa-30898	160	4	three	three	NUM
cjfa-30898	160	5	dimensions	dimension	NOUN
cjfa-30898	160	6	such	such	ADJ
cjfa-30898	160	7	as	as	ADP
cjfa-30898	160	8	economic	economic	ADJ
cjfa-30898	160	9	,	,	PUNCT
cjfa-30898	160	10	environment	environment	NOUN
cjfa-30898	160	11	and	and	CCONJ
cjfa-30898	160	12	social	social	ADJ
cjfa-30898	160	13	impacts	impact	NOUN
cjfa-30898	160	14	of	of	ADP
cjfa-30898	160	15	a	a	DET
cjfa-30898	160	16	firm	firm	NOUN
cjfa-30898	160	17	.	.	PUNCT
cjfa-30898	161	1	prior	prior	ADV
cjfa-30898	161	2	to	to	ADP
cjfa-30898	161	3	this	this	DET
cjfa-30898	161	4	time	time	NOUN
cjfa-30898	161	5	,	,	PUNCT
cjfa-30898	161	6	it	it	PRON
cjfa-30898	161	7	had	have	AUX
cjfa-30898	161	8	been	be	AUX
cjfa-30898	161	9	defined	define	VERB
cjfa-30898	161	10	as	as	ADP
cjfa-30898	161	11	either	either	CCONJ
cjfa-30898	161	12	corporate	corporate	ADJ
cjfa-30898	161	13	social	social	ADJ
cjfa-30898	161	14	responsibility	responsibility	NOUN
cjfa-30898	161	15	reporting	report	VERB
cjfa-30898	161	16	(	(	PUNCT
cjfa-30898	161	17	bayoud	bayoud	PROPN
cjfa-30898	161	18	,	,	PUNCT
cjfa-30898	161	19	kavanagh	kavanagh	PROPN
cjfa-30898	161	20	&	&	CCONJ
cjfa-30898	161	21	slaughter	slaughter	PROPN
cjfa-30898	161	22	,	,	PUNCT
cjfa-30898	161	23	2012	2012	NUM
cjfa-30898	161	24	;	;	PUNCT
cjfa-30898	161	25	carroll	carroll	NOUN
cjfa-30898	161	26	,	,	PUNCT
cjfa-30898	161	27	1999	1999	NUM
cjfa-30898	161	28	;	;	PUNCT
cjfa-30898	161	29	venazi	venazi	PROPN
cjfa-30898	161	30	,	,	PUNCT
cjfa-30898	161	31	2012	2012	NUM
cjfa-30898	161	32	;	;	PUNCT
cjfa-30898	161	33	sadia	sadia	PROPN
cjfa-30898	161	34	,	,	PUNCT
cjfa-30898	161	35	tariq	tariq	PROPN
cjfa-30898	161	36	&	&	CCONJ
cjfa-30898	161	37	saba	saba	PROPN
cjfa-30898	161	38	,	,	PUNCT
cjfa-30898	161	39	2015	2015	NUM
cjfa-30898	161	40	;	;	PUNCT
cjfa-30898	161	41	statman	statman	PROPN
cjfa-30898	161	42	&	&	CCONJ
cjfa-30898	161	43	glushkov	glushkov	PROPN
cjfa-30898	161	44	,	,	PUNCT
cjfa-30898	161	45	2019	2019	NUM
cjfa-30898	161	46	)	)	PUNCT
cjfa-30898	161	47	environmental	environmental	ADJ
cjfa-30898	161	48	accounting	accounting	NOUN
cjfa-30898	161	49	or	or	CCONJ
cjfa-30898	161	50	environmental	environmental	ADJ
cjfa-30898	161	51	reporting	reporting	NOUN
cjfa-30898	161	52	(	(	PUNCT
cjfa-30898	161	53	kathyayini	kathyayini	X
cjfa-30898	161	54	,	,	PUNCT
cjfa-30898	161	55	tilt	tilt	PROPN
cjfa-30898	161	56	&	&	CCONJ
cjfa-30898	161	57	lester	lester	PROPN
cjfa-30898	161	58	,	,	PUNCT
cjfa-30898	161	59	2012	2012	NUM
cjfa-30898	161	60	;	;	PUNCT
cjfa-30898	161	61	saha	saha	PROPN
cjfa-30898	161	62	&	&	CCONJ
cjfa-30898	161	63	akter	akter	PROPN
cjfa-30898	161	64	,	,	PUNCT
cjfa-30898	161	65	2013	2013	NUM
cjfa-30898	161	66	)	)	PUNCT
cjfa-30898	161	67	or	or	CCONJ
cjfa-30898	161	68	corporate	corporate	ADJ
cjfa-30898	161	69	social	social	ADJ
cjfa-30898	161	70	environmental	environmental	ADJ
cjfa-30898	161	71	reporting	reporting	NOUN
cjfa-30898	161	72	(	(	PUNCT
cjfa-30898	161	73	balabanis	balabanis	X
cjfa-30898	161	74	,	,	PUNCT
cjfa-30898	161	75	philips	philips	PROPN
cjfa-30898	161	76	&	&	CCONJ
cjfa-30898	161	77	lyall	lyall	PROPN
cjfa-30898	161	78	,	,	PUNCT
cjfa-30898	161	79	1998	1998	NUM
cjfa-30898	161	80	;	;	PUNCT
cjfa-30898	161	81	bowrin	bowrin	ADJ
cjfa-30898	161	82	,	,	PUNCT
cjfa-30898	161	83	2013	2013	NUM
cjfa-30898	161	84	;	;	PUNCT
cjfa-30898	161	85	ismail	ismail	PROPN
cjfa-30898	161	86	&	&	CCONJ
cjfa-30898	161	87	ibrahim	ibrahim	PROPN
cjfa-30898	161	88	,	,	PUNCT
cjfa-30898	161	89	2010	2010	NUM
cjfa-30898	161	90	)	)	PUNCT
cjfa-30898	161	91	.	.	PUNCT
cjfa-30898	162	1	these	these	DET
cjfa-30898	162	2	scholars	scholar	NOUN
cjfa-30898	162	3	viewed	view	VERB
cjfa-30898	162	4	sustainability	sustainability	NOUN
cjfa-30898	162	5	reporting	reporting	NOUN
cjfa-30898	162	6	as	as	ADP
cjfa-30898	162	7	the	the	DET
cjfa-30898	162	8	mix	mix	NOUN
cjfa-30898	162	9	of	of	ADP
cjfa-30898	162	10	either	either	PRON
cjfa-30898	162	11	one	one	NUM
cjfa-30898	162	12	or	or	CCONJ
cjfa-30898	162	13	two	two	NUM
cjfa-30898	162	14	dimensions	dimension	NOUN
cjfa-30898	162	15	and	and	CCONJ
cjfa-30898	162	16	totally	totally	ADV
cjfa-30898	162	17	ignored	ignore	VERB
cjfa-30898	162	18	its	its	PRON
cjfa-30898	162	19	economic	economic	ADJ
cjfa-30898	162	20	aspects	aspect	NOUN
cjfa-30898	162	21	.	.	PUNCT
cjfa-30898	163	1	besides	besides	SCONJ
cjfa-30898	163	2	the	the	DET
cjfa-30898	163	3	issue	issue	NOUN
cjfa-30898	163	4	of	of	ADP
cjfa-30898	163	5	inconsistent	inconsistent	ADJ
cjfa-30898	163	6	definition	definition	NOUN
cjfa-30898	163	7	of	of	ADP
cjfa-30898	163	8	the	the	DET
cjfa-30898	163	9	concept	concept	NOUN
cjfa-30898	163	10	of	of	ADP
cjfa-30898	163	11	sustainability	sustainability	NOUN
cjfa-30898	163	12	is	be	AUX
cjfa-30898	163	13	the	the	DET
cjfa-30898	163	14	concept	concept	NOUN
cjfa-30898	163	15	of	of	ADP
cjfa-30898	163	16	measurement	measurement	NOUN
cjfa-30898	163	17	.	.	PUNCT
cjfa-30898	164	1	environmental	environmental	ADJ
cjfa-30898	164	2	issues	issue	NOUN
cjfa-30898	164	3	like	like	ADP
cjfa-30898	164	4	environmental	environmental	ADJ
cjfa-30898	164	5	degradation	degradation	NOUN
cjfa-30898	164	6	,	,	PUNCT
cjfa-30898	164	7	water	water	NOUN
cjfa-30898	164	8	pollution	pollution	NOUN
cjfa-30898	164	9	and	and	CCONJ
cjfa-30898	164	10	change	change	NOUN
cjfa-30898	164	11	in	in	ADP
cjfa-30898	164	12	ecological	ecological	ADJ
cjfa-30898	164	13	structure	structure	NOUN
cjfa-30898	164	14	can	can	AUX
cjfa-30898	164	15	not	not	PART
cjfa-30898	164	16	easily	easily	ADV
cjfa-30898	164	17	be	be	AUX
cjfa-30898	164	18	and	and	CCONJ
cjfa-30898	164	19	quantitatively	quantitatively	ADV
cjfa-30898	164	20	measured	measure	VERB
cjfa-30898	164	21	as	as	ADP
cjfa-30898	164	22	jones	jones	PROPN
cjfa-30898	164	23	(	(	PUNCT
cjfa-30898	164	24	2014	2014	NUM
cjfa-30898	164	25	)	)	PUNCT
cjfa-30898	164	26	pointed	point	VERB
cjfa-30898	164	27	out	out	ADP
cjfa-30898	164	28	.	.	PUNCT
cjfa-30898	165	1	these	these	DET
cjfa-30898	165	2	issues	issue	NOUN
cjfa-30898	165	3	are	be	AUX
cjfa-30898	165	4	caused	cause	VERB
cjfa-30898	165	5	by	by	ADP
cjfa-30898	165	6	the	the	DET
cjfa-30898	165	7	activities	activity	NOUN
cjfa-30898	165	8	of	of	ADP
cjfa-30898	165	9	an	an	DET
cjfa-30898	165	10	organization	organization	NOUN
cjfa-30898	165	11	.	.	PUNCT
cjfa-30898	166	1	although	although	SCONJ
cjfa-30898	166	2	scholars	scholar	NOUN
cjfa-30898	166	3	sciences	science	NOUN
cjfa-30898	166	4	have	have	AUX
cjfa-30898	166	5	come	come	VERB
cjfa-30898	166	6	up	up	ADP
cjfa-30898	166	7	with	with	ADP
cjfa-30898	166	8	indices	index	NOUN
cjfa-30898	166	9	to	to	PART
cjfa-30898	166	10	measure	measure	VERB
cjfa-30898	166	11	some	some	PRON
cjfa-30898	166	12	of	of	ADP
cjfa-30898	166	13	these	these	DET
cjfa-30898	166	14	environmental	environmental	ADJ
cjfa-30898	166	15	issues	issue	NOUN
cjfa-30898	166	16	like	like	ADP
cjfa-30898	166	17	the	the	DET
cjfa-30898	166	18	biological	biological	ADJ
cjfa-30898	166	19	integrity	integrity	NOUN
cjfa-30898	166	20	index	index	NOUN
cjfa-30898	166	21	and	and	CCONJ
cjfa-30898	166	22	the	the	DET
cjfa-30898	166	23	watershed	watershed	ADJ
cjfa-30898	166	24	index	index	NOUN
cjfa-30898	166	25	(	(	PUNCT
cjfa-30898	166	26	miller	miller	PROPN
cjfa-30898	166	27	,	,	PUNCT
cjfa-30898	166	28	wardrop	wardrop	NOUN
cjfa-30898	166	29	,	,	PUNCT
cjfa-30898	166	30	mahoney	mahoney	PROPN
cjfa-30898	166	31	&	&	CCONJ
cjfa-30898	166	32	brooks	brooks	PROPN
cjfa-30898	166	33	,	,	PUNCT
cjfa-30898	166	34	2006	2006	NUM
cjfa-30898	166	35	)	)	PUNCT
cjfa-30898	166	36	,	,	PUNCT
cjfa-30898	166	37	the	the	DET
cjfa-30898	166	38	indices	index	NOUN
cjfa-30898	166	39	have	have	AUX
cjfa-30898	166	40	however	however	ADV
cjfa-30898	166	41	,	,	PUNCT
cjfa-30898	166	42	been	be	AUX
cjfa-30898	166	43	criticised	criticise	VERB
cjfa-30898	166	44	for	for	ADP
cjfa-30898	166	45	lacking	lack	VERB
cjfa-30898	166	46	expert	expert	ADJ
cjfa-30898	166	47	accuracy	accuracy	NOUN
cjfa-30898	166	48	in	in	ADP
cjfa-30898	166	49	measuring	measure	VERB
cjfa-30898	166	50	the	the	DET
cjfa-30898	166	51	impact	impact	NOUN
cjfa-30898	166	52	of	of	ADP
cjfa-30898	166	53	organizations	organization	NOUN
cjfa-30898	166	54	’	'	PUNCT
cjfa-30898	166	55	activities	activity	NOUN
cjfa-30898	166	56	on	on	ADP
cjfa-30898	166	57	an	an	DET
cjfa-30898	166	58	environment	environment	NOUN
cjfa-30898	166	59	.	.	PUNCT
cjfa-30898	167	1	similarly	similarly	ADV
cjfa-30898	167	2	,	,	PUNCT
cjfa-30898	167	3	the	the	DET
cjfa-30898	167	4	social	social	ADJ
cjfa-30898	167	5	dimensions	dimension	NOUN
cjfa-30898	167	6	have	have	VERB
cjfa-30898	167	7	measurement	measurement	NOUN
cjfa-30898	167	8	issues	issue	NOUN
cjfa-30898	167	9	.	.	PUNCT
cjfa-30898	168	1	humans	human	NOUN
cjfa-30898	168	2	(	(	PUNCT
cjfa-30898	168	3	employees	employee	NOUN
cjfa-30898	168	4	)	)	PUNCT
cjfa-30898	168	5	,	,	PUNCT
cjfa-30898	168	6	are	be	AUX
cjfa-30898	168	7	often	often	ADV
cjfa-30898	168	8	regarded	regard	VERB
cjfa-30898	168	9	as	as	ADP
cjfa-30898	168	10	assets	asset	NOUN
cjfa-30898	168	11	in	in	ADP
cjfa-30898	168	12	an	an	DET
cjfa-30898	168	13	organization	organization	NOUN
cjfa-30898	168	14	,	,	PUNCT
cjfa-30898	168	15	yet	yet	CCONJ
cjfa-30898	168	16	their	their	PRON
cjfa-30898	168	17	value	value	NOUN
cjfa-30898	168	18	can	can	AUX
cjfa-30898	168	19	not	not	PART
cjfa-30898	168	20	be	be	AUX
cjfa-30898	168	21	accurately	accurately	ADV
cjfa-30898	168	22	ascertained	ascertain	VERB
cjfa-30898	168	23	.	.	PUNCT
cjfa-30898	169	1	in	in	ADP
cjfa-30898	169	2	a	a	DET
cjfa-30898	169	3	nutshell	nutshell	NOUN
cjfa-30898	169	4	,	,	PUNCT
cjfa-30898	169	5	the	the	DET
cjfa-30898	169	6	environmental	environmental	ADJ
cjfa-30898	169	7	and	and	CCONJ
cjfa-30898	169	8	social	social	ADJ
cjfa-30898	169	9	dimensions	dimension	NOUN
cjfa-30898	169	10	of	of	ADP
cjfa-30898	169	11	sustainability	sustainability	NOUN
cjfa-30898	169	12	can	can	AUX
cjfa-30898	169	13	not	not	PART
cjfa-30898	169	14	be	be	AUX
cjfa-30898	169	15	accurately	accurately	ADV
cjfa-30898	169	16	measured	measure	VERB
cjfa-30898	169	17	in	in	ADP
cjfa-30898	169	18	quantitative	quantitative	ADJ
cjfa-30898	169	19	or	or	CCONJ
cjfa-30898	169	20	monetary	monetary	ADJ
cjfa-30898	169	21	terms	term	NOUN
cjfa-30898	169	22	.	.	PUNCT
cjfa-30898	170	1	another	another	DET
cjfa-30898	170	2	issue	issue	NOUN
cjfa-30898	170	3	of	of	ADP
cjfa-30898	170	4	sustainability	sustainability	NOUN
cjfa-30898	170	5	reporting	reporting	NOUN
cjfa-30898	170	6	is	be	AUX
cjfa-30898	170	7	the	the	DET
cjfa-30898	170	8	motive	motive	NOUN
cjfa-30898	170	9	behind	behind	ADP
cjfa-30898	170	10	it	it	PRON
cjfa-30898	170	11	.	.	PUNCT
cjfa-30898	171	1	most	most	ADJ
cjfa-30898	171	2	international	international	ADJ
cjfa-30898	171	3	companies	company	NOUN
cjfa-30898	171	4	do	do	AUX
cjfa-30898	171	5	not	not	PART
cjfa-30898	171	6	see	see	VERB
cjfa-30898	171	7	the	the	DET
cjfa-30898	171	8	need	need	NOUN
cjfa-30898	171	9	to	to	PART
cjfa-30898	171	10	report	report	VERB
cjfa-30898	171	11	environmental	environmental	ADJ
cjfa-30898	171	12	and	and	CCONJ
cjfa-30898	171	13	social	social	ADJ
cjfa-30898	171	14	issues	issue	NOUN
cjfa-30898	171	15	if	if	SCONJ
cjfa-30898	171	16	not	not	PART
cjfa-30898	171	17	for	for	ADP
cjfa-30898	171	18	the	the	DET
cjfa-30898	171	19	pressure	pressure	NOUN
cjfa-30898	171	20	put	put	VERB
cjfa-30898	171	21	on	on	ADP
cjfa-30898	171	22	them	they	PRON
cjfa-30898	171	23	by	by	ADP
cjfa-30898	171	24	stakeholders	stakeholder	NOUN
cjfa-30898	171	25	(	(	PUNCT
cjfa-30898	171	26	hashmi	hashmi	PROPN
cjfa-30898	171	27	,	,	PUNCT
cjfa-30898	171	28	damanhouri	damanhouri	PROPN
cjfa-30898	171	29	&	&	CCONJ
cjfa-30898	171	30	rana	rana	PROPN
cjfa-30898	171	31	,	,	PUNCT
cjfa-30898	171	32	2015	2015	NUM
cjfa-30898	171	33	)	)	PUNCT
cjfa-30898	171	34	.	.	PUNCT
cjfa-30898	172	1	the	the	DET
cjfa-30898	172	2	case	case	NOUN
cjfa-30898	172	3	of	of	ADP
cjfa-30898	172	4	domestic	domestic	ADJ
cjfa-30898	172	5	companies	company	NOUN
cjfa-30898	172	6	is	be	AUX
cjfa-30898	172	7	far	far	ADV
cjfa-30898	172	8	worse	bad	ADJ
cjfa-30898	172	9	as	as	SCONJ
cjfa-30898	172	10	they	they	PRON
cjfa-30898	172	11	do	do	AUX
cjfa-30898	172	12	not	not	PART
cjfa-30898	172	13	see	see	VERB
cjfa-30898	172	14	the	the	DET
cjfa-30898	172	15	need	need	NOUN
cjfa-30898	172	16	to	to	PART
cjfa-30898	172	17	disclose	disclose	VERB
cjfa-30898	172	18	sustainability	sustainability	NOUN
cjfa-30898	172	19	issues	issue	NOUN
cjfa-30898	172	20	regardless	regardless	ADV
cjfa-30898	172	21	of	of	ADP
cjfa-30898	172	22	the	the	DET
cjfa-30898	172	23	pressure	pressure	NOUN
cjfa-30898	172	24	from	from	ADP
cjfa-30898	172	25	stakeholders	stakeholder	NOUN
cjfa-30898	172	26	(	(	PUNCT
cjfa-30898	172	27	muñoz	muñoz	PROPN
cjfa-30898	172	28	,	,	PUNCT
cjfa-30898	172	29	zhao	zhao	PROPN
cjfa-30898	172	30	&	&	CCONJ
cjfa-30898	172	31	yang	yang	PROPN
cjfa-30898	172	32	,	,	PUNCT
cjfa-30898	172	33	2017	2017	NUM
cjfa-30898	172	34	)	)	PUNCT
cjfa-30898	172	35	.	.	PUNCT
cjfa-30898	173	1	there	there	PRON
cjfa-30898	173	2	seems	seem	VERB
cjfa-30898	173	3	to	to	PART
cjfa-30898	173	4	be	be	AUX
cjfa-30898	173	5	no	no	DET
cjfa-30898	173	6	motivation	motivation	NOUN
cjfa-30898	173	7	for	for	ADP
cjfa-30898	173	8	reporting	report	VERB
cjfa-30898	173	9	mostly	mostly	ADV
cjfa-30898	173	10	environmental	environmental	ADJ
cjfa-30898	173	11	and	and	CCONJ
cjfa-30898	173	12	social	social	ADJ
cjfa-30898	173	13	issues	issue	NOUN
cjfa-30898	173	14	.	.	PUNCT
cjfa-30898	174	1	contrary	contrary	ADJ
cjfa-30898	174	2	to	to	ADP
cjfa-30898	174	3	this	this	DET
cjfa-30898	174	4	view	view	NOUN
cjfa-30898	174	5	,	,	PUNCT
cjfa-30898	174	6	al	al	PROPN
cjfa-30898	174	7	-	-	PUNCT
cjfa-30898	174	8	gahope	gahope	PROPN
cjfa-30898	174	9	osayantin	osayantin	NOUN
cjfa-30898	174	10	aifuwa20	aifuwa20	PROPN
cjfa-30898	174	11	marh	marh	NOUN
cjfa-30898	174	12	and	and	CCONJ
cjfa-30898	174	13	al	al	PROPN
cjfa-30898	174	14	-	-	PUNCT
cjfa-30898	174	15	dharnari	dharnari	PROPN
cjfa-30898	174	16	(	(	PUNCT
cjfa-30898	174	17	2016	2016	NUM
cjfa-30898	174	18	)	)	PUNCT
cjfa-30898	174	19	asserted	assert	VERB
cjfa-30898	174	20	that	that	SCONJ
cjfa-30898	174	21	large	large	ADJ
cjfa-30898	174	22	companies	company	NOUN
cjfa-30898	174	23	were	be	AUX
cjfa-30898	174	24	highly	highly	ADV
cjfa-30898	174	25	motivated	motivated	ADJ
cjfa-30898	174	26	to	to	PART
cjfa-30898	174	27	report	report	VERB
cjfa-30898	174	28	sustainability	sustainability	NOUN
cjfa-30898	174	29	issues	issue	NOUN
cjfa-30898	174	30	because	because	SCONJ
cjfa-30898	174	31	they	they	PRON
cjfa-30898	174	32	wanted	want	VERB
cjfa-30898	174	33	to	to	PART
cjfa-30898	174	34	acquire	acquire	VERB
cjfa-30898	174	35	more	more	ADJ
cjfa-30898	174	36	market	market	NOUN
cjfa-30898	174	37	shares	share	NOUN
cjfa-30898	174	38	than	than	ADP
cjfa-30898	174	39	small	small	ADJ
cjfa-30898	174	40	firms	firm	NOUN
cjfa-30898	174	41	.	.	PUNCT
cjfa-30898	175	1	shamil	shamil	PROPN
cjfa-30898	175	2	,	,	PUNCT
cjfa-30898	175	3	shaikh	shaikh	PROPN
cjfa-30898	175	4	,	,	PUNCT
cjfa-30898	175	5	ho	ho	PROPN
cjfa-30898	175	6	and	and	CCONJ
cjfa-30898	175	7	krishnan	krishnan	PROPN
cjfa-30898	175	8	(	(	PUNCT
cjfa-30898	175	9	2014	2014	NUM
cjfa-30898	175	10	)	)	PUNCT
cjfa-30898	175	11	opined	opine	VERB
cjfa-30898	175	12	that	that	SCONJ
cjfa-30898	175	13	newly	newly	ADV
cjfa-30898	175	14	listed	list	VERB
cjfa-30898	175	15	firms	firm	NOUN
cjfa-30898	175	16	were	be	AUX
cjfa-30898	175	17	more	more	ADV
cjfa-30898	175	18	likely	likely	ADJ
cjfa-30898	175	19	to	to	PART
cjfa-30898	175	20	produce	produce	VERB
cjfa-30898	175	21	reports	report	NOUN
cjfa-30898	175	22	on	on	ADP
cjfa-30898	175	23	environmental	environmental	ADJ
cjfa-30898	175	24	and	and	CCONJ
cjfa-30898	175	25	social	social	ADJ
cjfa-30898	175	26	issues	issue	NOUN
cjfa-30898	175	27	than	than	ADP
cjfa-30898	175	28	older	old	ADJ
cjfa-30898	175	29	firms	firm	NOUN
cjfa-30898	175	30	because	because	SCONJ
cjfa-30898	175	31	newly	newly	ADV
cjfa-30898	175	32	listed	list	VERB
cjfa-30898	175	33	firms	firm	NOUN
cjfa-30898	175	34	wanted	want	VERB
cjfa-30898	175	35	to	to	PART
cjfa-30898	175	36	stay	stay	VERB
cjfa-30898	175	37	competitive	competitive	ADJ
cjfa-30898	175	38	in	in	ADP
cjfa-30898	175	39	the	the	DET
cjfa-30898	175	40	market	market	NOUN
cjfa-30898	175	41	.	.	PUNCT
cjfa-30898	176	1	in	in	ADP
cjfa-30898	176	2	another	another	DET
cjfa-30898	176	3	view	view	NOUN
cjfa-30898	176	4	,	,	PUNCT
cjfa-30898	176	5	gulzar	gulzar	PROPN
cjfa-30898	176	6	,	,	PUNCT
cjfa-30898	176	7	cherian	cherian	NOUN
cjfa-30898	176	8	,	,	PUNCT
cjfa-30898	176	9	sial	sial	PROPN
cjfa-30898	176	10	,	,	PUNCT
cjfa-30898	176	11	badulescu	badulescu	NOUN
cjfa-30898	176	12	,	,	PUNCT
cjfa-30898	176	13	thu	thu	NOUN
cjfa-30898	176	14	,	,	PUNCT
cjfa-30898	176	15	badulescu	badulescu	NOUN
cjfa-30898	176	16	and	and	CCONJ
cjfa-30898	176	17	khuong	khuong	ADJ
cjfa-30898	176	18	(	(	PUNCT
cjfa-30898	176	19	2018	2018	NUM
cjfa-30898	176	20	)	)	PUNCT
cjfa-30898	176	21	suggested	suggest	VERB
cjfa-30898	176	22	that	that	SCONJ
cjfa-30898	176	23	the	the	DET
cjfa-30898	176	24	main	main	ADJ
cjfa-30898	176	25	reason	reason	NOUN
cjfa-30898	176	26	why	why	SCONJ
cjfa-30898	176	27	firms	firm	NOUN
cjfa-30898	176	28	reported	report	VERB
cjfa-30898	176	29	environmental	environmental	ADJ
cjfa-30898	176	30	and	and	CCONJ
cjfa-30898	176	31	social	social	ADJ
cjfa-30898	176	32	issues	issue	NOUN
cjfa-30898	176	33	was	be	AUX
cjfa-30898	176	34	principally	principally	ADV
cjfa-30898	176	35	to	to	PART
cjfa-30898	176	36	reduce	reduce	VERB
cjfa-30898	176	37	their	their	PRON
cjfa-30898	176	38	tax	tax	NOUN
cjfa-30898	176	39	liability	liability	NOUN
cjfa-30898	176	40	and	and	CCONJ
cjfa-30898	176	41	subsequently	subsequently	ADV
cjfa-30898	176	42	avoid	avoid	VERB
cjfa-30898	176	43	taxes	taxis	NOUN
cjfa-30898	176	44	.	.	PUNCT
cjfa-30898	177	1	the	the	DET
cjfa-30898	177	2	enforcement	enforcement	NOUN
cjfa-30898	177	3	of	of	ADP
cjfa-30898	177	4	sr	sr	PROPN
cjfa-30898	177	5	is	be	AUX
cjfa-30898	177	6	another	another	DET
cjfa-30898	177	7	challenge	challenge	NOUN
cjfa-30898	177	8	.	.	PUNCT
cjfa-30898	178	1	the	the	DET
cjfa-30898	178	2	nature	nature	NOUN
cjfa-30898	178	3	of	of	ADP
cjfa-30898	178	4	the	the	DET
cjfa-30898	178	5	report	report	NOUN
cjfa-30898	178	6	is	be	AUX
cjfa-30898	178	7	very	very	ADV
cjfa-30898	178	8	voluntary	voluntary	ADJ
cjfa-30898	178	9	.	.	PUNCT
cjfa-30898	179	1	it	it	PRON
cjfa-30898	179	2	thus	thus	ADV
cjfa-30898	179	3	,	,	PUNCT
cjfa-30898	179	4	makes	make	VERB
cjfa-30898	179	5	it	it	PRON
cjfa-30898	179	6	hard	hard	ADJ
cjfa-30898	179	7	to	to	PART
cjfa-30898	179	8	sanction	sanction	VERB
cjfa-30898	179	9	erring	err	VERB
cjfa-30898	179	10	firms	firm	NOUN
cjfa-30898	179	11	on	on	ADP
cjfa-30898	179	12	environmental	environmental	ADJ
cjfa-30898	179	13	and	and	CCONJ
cjfa-30898	179	14	social	social	ADJ
cjfa-30898	179	15	issues	issue	NOUN
cjfa-30898	179	16	.	.	PUNCT
cjfa-30898	180	1	the	the	DET
cjfa-30898	180	2	nigerian	nigerian	ADJ
cjfa-30898	180	3	stock	stock	NOUN
cjfa-30898	180	4	exchange	exchange	PROPN
cjfa-30898	180	5	(	(	PUNCT
cjfa-30898	180	6	nse	nse	NOUN
cjfa-30898	180	7	)	)	PUNCT
cjfa-30898	180	8	has	have	AUX
cjfa-30898	180	9	bought	buy	VERB
cjfa-30898	180	10	into	into	ADP
cjfa-30898	180	11	the	the	DET
cjfa-30898	180	12	ideal	ideal	NOUN
cjfa-30898	180	13	of	of	ADP
cjfa-30898	180	14	sr	sr	PROPN
cjfa-30898	180	15	by	by	ADP
cjfa-30898	180	16	adopting	adopt	VERB
cjfa-30898	180	17	the	the	DET
cjfa-30898	180	18	gri	gri	PROPN
cjfa-30898	180	19	framework	framework	NOUN
cjfa-30898	180	20	however	however	ADV
cjfa-30898	180	21	,	,	PUNCT
cjfa-30898	180	22	the	the	DET
cjfa-30898	180	23	report	report	NOUN
cjfa-30898	180	24	is	be	AUX
cjfa-30898	180	25	not	not	PART
cjfa-30898	180	26	made	make	VERB
cjfa-30898	180	27	a	a	DET
cjfa-30898	180	28	listing	listing	NOUN
cjfa-30898	180	29	requirement	requirement	NOUN
cjfa-30898	180	30	for	for	ADP
cjfa-30898	180	31	firms	firm	NOUN
cjfa-30898	180	32	(	(	PUNCT
cjfa-30898	180	33	asaolu	asaolu	PROPN
cjfa-30898	180	34	et	et	PROPN
cjfa-30898	180	35	al	al	PROPN
cjfa-30898	180	36	.	.	PROPN
cjfa-30898	180	37	,	,	PUNCT
cjfa-30898	180	38	2011	2011	NUM
cjfa-30898	180	39	)	)	PUNCT
cjfa-30898	180	40	.	.	PUNCT
cjfa-30898	181	1	even	even	ADV
cjfa-30898	181	2	in	in	ADP
cjfa-30898	181	3	the	the	DET
cjfa-30898	181	4	corporate	corporate	ADJ
cjfa-30898	181	5	governance	governance	NOUN
cjfa-30898	181	6	code	code	NOUN
cjfa-30898	181	7	of	of	ADP
cjfa-30898	181	8	nigeria	nigeria	PROPN
cjfa-30898	181	9	(	(	PUNCT
cjfa-30898	181	10	2018	2018	NUM
cjfa-30898	181	11	)	)	PUNCT
cjfa-30898	181	12	,	,	PUNCT
cjfa-30898	181	13	sustainability	sustainability	NOUN
cjfa-30898	181	14	reporting	reporting	NOUN
cjfa-30898	181	15	section	section	NOUN
cjfa-30898	181	16	seems	seem	VERB
cjfa-30898	181	17	scanty	scanty	ADJ
cjfa-30898	181	18	as	as	SCONJ
cjfa-30898	181	19	compared	compare	VERB
cjfa-30898	181	20	to	to	ADP
cjfa-30898	181	21	other	other	ADJ
cjfa-30898	181	22	sections	section	NOUN
cjfa-30898	181	23	of	of	ADP
cjfa-30898	181	24	the	the	DET
cjfa-30898	181	25	code	code	NOUN
cjfa-30898	181	26	.	.	PUNCT
cjfa-30898	182	1	the	the	DET
cjfa-30898	182	2	lack	lack	NOUN
cjfa-30898	182	3	of	of	ADP
cjfa-30898	182	4	strict	strict	ADJ
cjfa-30898	182	5	enforcement	enforcement	NOUN
cjfa-30898	182	6	makes	make	VERB
cjfa-30898	182	7	the	the	DET
cjfa-30898	182	8	compliance	compliance	NOUN
cjfa-30898	182	9	rate	rate	NOUN
cjfa-30898	182	10	of	of	ADP
cjfa-30898	182	11	this	this	DET
cjfa-30898	182	12	report	report	NOUN
cjfa-30898	182	13	very	very	ADV
cjfa-30898	182	14	low	low	ADJ
cjfa-30898	182	15	.	.	PUNCT
cjfa-30898	183	1	the	the	DET
cjfa-30898	183	2	standards	standard	NOUN
cjfa-30898	183	3	on	on	ADP
cjfa-30898	183	4	sr	sr	PROPN
cjfa-30898	183	5	across	across	ADP
cjfa-30898	183	6	the	the	DET
cjfa-30898	183	7	globe	globe	NOUN
cjfa-30898	183	8	are	be	AUX
cjfa-30898	183	9	many	many	ADJ
cjfa-30898	183	10	.	.	PUNCT
cjfa-30898	184	1	they	they	PRON
cjfa-30898	184	2	are	be	AUX
cjfa-30898	184	3	business	business	NOUN
cjfa-30898	184	4	in	in	ADP
cjfa-30898	184	5	the	the	DET
cjfa-30898	184	6	community	community	NOUN
cjfa-30898	184	7	(	(	PUNCT
cjfa-30898	184	8	bitc	bitc	PROPN
cjfa-30898	184	9	)	)	PUNCT
cjfa-30898	184	10	,	,	PUNCT
cjfa-30898	184	11	dow	dow	PROPN
cjfa-30898	184	12	jones	jones	PROPN
cjfa-30898	184	13	sustainability	sustainability	PROPN
cjfa-30898	184	14	index	index	NOUN
cjfa-30898	184	15	(	(	PUNCT
cjfa-30898	184	16	djsi	djsi	NUM
cjfa-30898	184	17	)	)	PUNCT
cjfa-30898	184	18	,	,	PUNCT
cjfa-30898	184	19	business	business	NOUN
cjfa-30898	184	20	ethics	ethic	NOUN
cjfa-30898	184	21	100	100	NUM
cjfa-30898	184	22	,	,	PUNCT
cjfa-30898	184	23	accountability	accountability	NOUN
cjfa-30898	184	24	(	(	PUNCT
cjfa-30898	184	25	aa	aa	NOUN
cjfa-30898	184	26	)	)	PUNCT
cjfa-30898	184	27	rating	rating	NOUN
cjfa-30898	184	28	(	(	PUNCT
cjfa-30898	184	29	hopkins	hopkin	NOUN
cjfa-30898	184	30	,	,	PUNCT
cjfa-30898	184	31	2005	2005	NUM
cjfa-30898	184	32	)	)	PUNCT
cjfa-30898	184	33	,	,	PUNCT
cjfa-30898	184	34	international	international	ADJ
cjfa-30898	184	35	integrated	integrated	ADJ
cjfa-30898	184	36	reporting	reporting	NOUN
cjfa-30898	184	37	council	council	NOUN
cjfa-30898	184	38	(	(	PUNCT
cjfa-30898	184	39	iirc	iirc	ADJ
cjfa-30898	184	40	)	)	PUNCT
cjfa-30898	184	41	,	,	PUNCT
cjfa-30898	184	42	carbon	carbon	NOUN
cjfa-30898	184	43	disclosure	disclosure	NOUN
cjfa-30898	184	44	project	project	NOUN
cjfa-30898	184	45	,	,	PUNCT
cjfa-30898	184	46	sustainability	sustainability	NOUN
cjfa-30898	184	47	accounting	accounting	NOUN
cjfa-30898	184	48	standard	standard	PROPN
cjfa-30898	184	49	board	board	PROPN
cjfa-30898	184	50	(	(	PUNCT
cjfa-30898	184	51	sasb	sasb	NOUN
cjfa-30898	184	52	)	)	PUNCT
cjfa-30898	184	53	and	and	CCONJ
cjfa-30898	184	54	global	global	ADJ
cjfa-30898	184	55	framework	framework	NOUN
cjfa-30898	184	56	for	for	ADP
cjfa-30898	184	57	climate	climate	NOUN
cjfa-30898	184	58	risk	risk	NOUN
cjfa-30898	184	59	disclosures	disclosure	NOUN
cjfa-30898	184	60	(	(	PUNCT
cjfa-30898	184	61	gfcrd	gfcrd	PROPN
cjfa-30898	184	62	)	)	PUNCT
cjfa-30898	184	63	(	(	PUNCT
cjfa-30898	184	64	emeka	emeka	PROPN
cjfa-30898	184	65	-	-	PUNCT
cjfa-30898	184	66	nwokeji	nwokeji	PROPN
cjfa-30898	184	67	&	&	CCONJ
cjfa-30898	184	68	osisioma	osisioma	ADJ
cjfa-30898	184	69	,	,	PUNCT
cjfa-30898	184	70	2019	2019	NUM
cjfa-30898	184	71	)	)	PUNCT
cjfa-30898	184	72	.	.	PUNCT
cjfa-30898	185	1	the	the	DET
cjfa-30898	185	2	issue	issue	NOUN
cjfa-30898	185	3	of	of	ADP
cjfa-30898	185	4	diverse	diverse	ADJ
cjfa-30898	185	5	standards	standard	NOUN
cjfa-30898	185	6	on	on	ADP
cjfa-30898	185	7	sr	sr	PROPN
cjfa-30898	185	8	has	have	AUX
cjfa-30898	185	9	slowed	slow	VERB
cjfa-30898	185	10	the	the	DET
cjfa-30898	185	11	reliability	reliability	NOUN
cjfa-30898	185	12	and	and	CCONJ
cjfa-30898	185	13	comparability	comparability	NOUN
cjfa-30898	185	14	of	of	ADP
cjfa-30898	185	15	sustainability	sustainability	NOUN
cjfa-30898	185	16	reports	report	NOUN
cjfa-30898	185	17	.	.	PUNCT
cjfa-30898	186	1	in	in	ADP
cjfa-30898	186	2	some	some	DET
cjfa-30898	186	3	empirical	empirical	ADJ
cjfa-30898	186	4	studies	study	NOUN
cjfa-30898	186	5	,	,	PUNCT
cjfa-30898	186	6	researchers	researcher	NOUN
cjfa-30898	186	7	have	have	AUX
cjfa-30898	186	8	come	come	VERB
cjfa-30898	186	9	up	up	ADP
cjfa-30898	186	10	with	with	ADP
cjfa-30898	186	11	four	four	NUM
cjfa-30898	186	12	views	view	NOUN
cjfa-30898	186	13	on	on	ADP
cjfa-30898	186	14	the	the	DET
cjfa-30898	186	15	impact	impact	NOUN
cjfa-30898	186	16	of	of	ADP
cjfa-30898	186	17	sr	sr	PROPN
cjfa-30898	186	18	on	on	ADP
cjfa-30898	186	19	firms	firm	NOUN
cjfa-30898	186	20	’	’	PART
cjfa-30898	186	21	performance	performance	NOUN
cjfa-30898	186	22	.	.	PUNCT
cjfa-30898	187	1	these	these	DET
cjfa-30898	187	2	views	view	NOUN
cjfa-30898	187	3	in	in	ADP
cjfa-30898	187	4	literature	literature	NOUN
cjfa-30898	187	5	are	be	AUX
cjfa-30898	187	6	also	also	ADV
cjfa-30898	187	7	called	call	VERB
cjfa-30898	187	8	strands	strand	NOUN
cjfa-30898	187	9	.	.	PUNCT
cjfa-30898	188	1	the	the	DET
cjfa-30898	188	2	first	first	ADJ
cjfa-30898	188	3	strand	strand	NOUN
cjfa-30898	188	4	in	in	ADP
cjfa-30898	188	5	literature	literature	NOUN
cjfa-30898	188	6	affirms	affirm	VERB
cjfa-30898	188	7	that	that	SCONJ
cjfa-30898	188	8	sr	sr	PROPN
cjfa-30898	188	9	positively	positively	ADV
cjfa-30898	188	10	affects	affect	VERB
cjfa-30898	188	11	firms	firm	NOUN
cjfa-30898	188	12	’	'	PUNCT
cjfa-30898	188	13	performance	performance	NOUN
cjfa-30898	188	14	(	(	PUNCT
cjfa-30898	188	15	amacha	amacha	PROPN
cjfa-30898	188	16	&	&	CCONJ
cjfa-30898	188	17	dastane	dastane	PROPN
cjfa-30898	188	18	,	,	PUNCT
cjfa-30898	188	19	2017	2017	NUM
cjfa-30898	188	20	;	;	PUNCT
cjfa-30898	188	21	beredugo	beredugo	PROPN
cjfa-30898	188	22	&	&	CCONJ
cjfa-30898	188	23	mefor	mefor	PROPN
cjfa-30898	188	24	,	,	PUNCT
cjfa-30898	188	25	2016	2016	NUM
cjfa-30898	188	26	;	;	PUNCT
cjfa-30898	188	27	burhan	burhan	PROPN
cjfa-30898	188	28	&	&	CCONJ
cjfa-30898	188	29	rahmanti	rahmanti	PROPN
cjfa-30898	188	30	,	,	PUNCT
cjfa-30898	188	31	2012	2012	NUM
cjfa-30898	188	32	;	;	PUNCT
cjfa-30898	188	33	diantimala	diantimala	NOUN
cjfa-30898	188	34	,	,	PUNCT
cjfa-30898	188	35	2018	2018	NUM
cjfa-30898	188	36	;	;	PUNCT
cjfa-30898	188	37	ekweme	ekweme	PROPN
cjfa-30898	188	38	,	,	PUNCT
cjfa-30898	188	39	egbunike	egbunike	PROPN
cjfa-30898	188	40	&	&	CCONJ
cjfa-30898	188	41	onyali	onyali	ADJ
cjfa-30898	188	42	,	,	PUNCT
cjfa-30898	188	43	2016	2016	NUM
cjfa-30898	188	44	;	;	PUNCT
cjfa-30898	188	45	kusuma	kusuma	PROPN
cjfa-30898	188	46	&	&	CCONJ
cjfa-30898	188	47	koesrindartoto	koesrindartoto	PROPN
cjfa-30898	188	48	,	,	PUNCT
cjfa-30898	188	49	2014	2014	NUM
cjfa-30898	188	50	;	;	PUNCT
cjfa-30898	188	51	nwobu	nwobu	NOUN
cjfa-30898	188	52	,	,	PUNCT
cjfa-30898	188	53	2015	2015	NUM
cjfa-30898	188	54	;	;	PUNCT
cjfa-30898	188	55	onyekwelu	onyekwelu	PROPN
cjfa-30898	188	56	&	&	CCONJ
cjfa-30898	188	57	ugwuanyi	ugwuanyi	PROPN
cjfa-30898	188	58	,	,	PUNCT
cjfa-30898	188	59	2014	2014	NUM
cjfa-30898	188	60	)	)	PUNCT
cjfa-30898	188	61	.	.	PUNCT
cjfa-30898	189	1	the	the	DET
cjfa-30898	189	2	second	second	ADJ
cjfa-30898	189	3	strand	strand	NOUN
cjfa-30898	189	4	believes	believe	VERB
cjfa-30898	189	5	that	that	SCONJ
cjfa-30898	189	6	additional	additional	ADJ
cjfa-30898	189	7	costs	cost	NOUN
cjfa-30898	189	8	will	will	AUX
cjfa-30898	189	9	be	be	AUX
cjfa-30898	189	10	incurred	incur	VERB
cjfa-30898	189	11	by	by	ADP
cjfa-30898	189	12	firms	firm	NOUN
cjfa-30898	189	13	in	in	ADP
cjfa-30898	189	14	disclosing	disclose	VERB
cjfa-30898	189	15	sustainability	sustainability	NOUN
cjfa-30898	189	16	issues	issue	NOUN
cjfa-30898	189	17	,	,	PUNCT
cjfa-30898	189	18	and	and	CCONJ
cjfa-30898	189	19	thus	thus	ADV
cjfa-30898	189	20	they	they	PRON
cjfa-30898	189	21	do	do	AUX
cjfa-30898	189	22	have	have	VERB
cjfa-30898	189	23	a	a	DET
cjfa-30898	189	24	negative	negative	ADJ
cjfa-30898	189	25	impact	impact	NOUN
cjfa-30898	189	26	on	on	ADP
cjfa-30898	189	27	firms	firm	NOUN
cjfa-30898	189	28	’	'	PUNCT
cjfa-30898	189	29	performance	performance	NOUN
cjfa-30898	189	30	(	(	PUNCT
cjfa-30898	189	31	ching	ching	NOUN
cjfa-30898	189	32	,	,	PUNCT
cjfa-30898	189	33	gerab	gerab	NOUN
cjfa-30898	189	34	&	&	CCONJ
cjfa-30898	189	35	toste	toste	NOUN
cjfa-30898	189	36	,	,	PUNCT
cjfa-30898	189	37	2017	2017	NUM
cjfa-30898	189	38	;	;	PUNCT
cjfa-30898	189	39	dhaliwal	dhaliwal	PROPN
cjfa-30898	189	40	,	,	PUNCT
cjfa-30898	189	41	li	li	PROPN
cjfa-30898	189	42	,	,	PUNCT
cjfa-30898	189	43	tsang	tsang	PROPN
cjfa-30898	189	44	&	&	CCONJ
cjfa-30898	189	45	yang	yang	PROPN
cjfa-30898	189	46	,	,	PUNCT
cjfa-30898	189	47	2011	2011	NUM
cjfa-30898	189	48	;	;	PUNCT
cjfa-30898	189	49	isa	isa	NOUN
cjfa-30898	189	50	,	,	PUNCT
cjfa-30898	189	51	2014	2014	NUM
cjfa-30898	189	52	;	;	PUNCT
cjfa-30898	189	53	utami	utami	NOUN
cjfa-30898	189	54	,	,	PUNCT
cjfa-30898	189	55	2015	2015	NUM
cjfa-30898	189	56	)	)	PUNCT
cjfa-30898	189	57	.	.	PUNCT
cjfa-30898	190	1	the	the	DET
cjfa-30898	190	2	third	third	ADJ
cjfa-30898	190	3	strand	strand	NOUN
cjfa-30898	190	4	in	in	ADP
cjfa-30898	190	5	literature	literature	NOUN
cjfa-30898	190	6	states	state	NOUN
cjfa-30898	190	7	that	that	SCONJ
cjfa-30898	190	8	there	there	PRON
cjfa-30898	190	9	is	be	VERB
cjfa-30898	190	10	no	no	DET
cjfa-30898	190	11	significant	significant	ADJ
cjfa-30898	190	12	relationship	relationship	NOUN
cjfa-30898	190	13	between	between	ADP
cjfa-30898	190	14	sustainability	sustainability	NOUN
cjfa-30898	190	15	reporting	reporting	NOUN
cjfa-30898	190	16	and	and	CCONJ
cjfa-30898	190	17	firms	firm	NOUN
cjfa-30898	190	18	’	’	PART
cjfa-30898	190	19	performance	performance	NOUN
cjfa-30898	190	20	(	(	PUNCT
cjfa-30898	190	21	adams	adams	PROPN
cjfa-30898	190	22	et	et	PROPN
cjfa-30898	190	23	al	al	PROPN
cjfa-30898	190	24	.	.	PROPN
cjfa-30898	190	25	,	,	PUNCT
cjfa-30898	190	26	2012	2012	NUM
cjfa-30898	190	27	;	;	PUNCT
cjfa-30898	190	28	asuquo	asuquo	NOUN
cjfa-30898	190	29	et	et	PROPN
cjfa-30898	190	30	al	al	PROPN
cjfa-30898	190	31	.	.	PROPN
cjfa-30898	190	32	,	,	PUNCT
cjfa-30898	190	33	2018	2018	NUM
cjfa-30898	190	34	;	;	PUNCT
cjfa-30898	190	35	ayoola	ayoola	PROPN
cjfa-30898	190	36	&	&	CCONJ
cjfa-30898	190	37	olasanmi	olasanmi	PROPN
cjfa-30898	190	38	,	,	PUNCT
cjfa-30898	190	39	2013	2013	NUM
cjfa-30898	190	40	;	;	PUNCT
cjfa-30898	190	41	sustainability	sustainability	NOUN
cjfa-30898	190	42	reporting	reporting	NOUN
cjfa-30898	190	43	and	and	CCONJ
cjfa-30898	190	44	firm	firm	ADJ
cjfa-30898	190	45	performance	performance	NOUN
cjfa-30898	190	46	…	…	SYM
cjfa-30898	190	47	21	21	NUM
cjfa-30898	190	48	venanzi	venanzi	NOUN
cjfa-30898	190	49	,	,	PUNCT
cjfa-30898	190	50	2012	2012	NUM
cjfa-30898	190	51	)	)	PUNCT
cjfa-30898	190	52	.	.	PUNCT
cjfa-30898	191	1	the	the	DET
cjfa-30898	191	2	fourth	fourth	ADJ
cjfa-30898	191	3	strand	strand	NOUN
cjfa-30898	191	4	in	in	ADP
cjfa-30898	191	5	literature	literature	NOUN
cjfa-30898	191	6	states	state	NOUN
cjfa-30898	191	7	that	that	PRON
cjfa-30898	191	8	sr	sr	PROPN
cjfa-30898	191	9	partially	partially	ADV
cjfa-30898	191	10	affects	affect	VERB
cjfa-30898	191	11	firms	firm	NOUN
cjfa-30898	191	12	’	'	PUNCT
cjfa-30898	191	13	performance	performance	NOUN
cjfa-30898	191	14	(	(	PUNCT
cjfa-30898	191	15	mixed	mixed	ADJ
cjfa-30898	191	16	findings	finding	NOUN
cjfa-30898	191	17	)	)	PUNCT
cjfa-30898	191	18	(	(	PUNCT
cjfa-30898	191	19	aggarwal	aggarwal	NOUN
cjfa-30898	191	20	,	,	PUNCT
cjfa-30898	191	21	2013	2013	NUM
cjfa-30898	191	22	)	)	PUNCT
cjfa-30898	191	23	.	.	PUNCT
cjfa-30898	192	1	nevertheless	nevertheless	ADV
cjfa-30898	192	2	,	,	PUNCT
cjfa-30898	192	3	majority	majority	NOUN
cjfa-30898	192	4	of	of	ADP
cjfa-30898	192	5	these	these	DET
cjfa-30898	192	6	researchers	researcher	NOUN
cjfa-30898	192	7	support	support	VERB
cjfa-30898	192	8	the	the	DET
cjfa-30898	192	9	first	first	ADJ
cjfa-30898	192	10	trend	trend	NOUN
cjfa-30898	192	11	in	in	ADP
cjfa-30898	192	12	literature	literature	NOUN
cjfa-30898	192	13	(	(	PUNCT
cjfa-30898	192	14	alshehhi	alshehhi	NOUN
cjfa-30898	192	15	et	et	PROPN
cjfa-30898	192	16	al	al	PROPN
cjfa-30898	192	17	.	.	PROPN
cjfa-30898	192	18	,	,	PUNCT
cjfa-30898	192	19	2018	2018	NUM
cjfa-30898	192	20	)	)	PUNCT
cjfa-30898	192	21	.	.	PUNCT
cjfa-30898	193	1	however	however	ADV
cjfa-30898	193	2	,	,	PUNCT
cjfa-30898	193	3	there	there	PRON
cjfa-30898	193	4	still	still	ADV
cjfa-30898	193	5	exists	exist	VERB
cjfa-30898	193	6	a	a	DET
cjfa-30898	193	7	condition	condition	NOUN
cjfa-30898	193	8	of	of	ADP
cjfa-30898	193	9	inconclusive	inconclusive	ADJ
cjfa-30898	193	10	findings	finding	NOUN
cjfa-30898	193	11	on	on	ADP
cjfa-30898	193	12	the	the	DET
cjfa-30898	193	13	nexus	nexus	NOUN
cjfa-30898	193	14	between	between	ADP
cjfa-30898	193	15	sustainability	sustainability	NOUN
cjfa-30898	193	16	reporting	reporting	NOUN
cjfa-30898	193	17	and	and	CCONJ
cjfa-30898	193	18	firms	firm	NOUN
cjfa-30898	193	19	’	’	PART
cjfa-30898	193	20	performance	performance	NOUN
cjfa-30898	193	21	.	.	PUNCT
cjfa-30898	194	1	the	the	DET
cjfa-30898	194	2	reason	reason	NOUN
cjfa-30898	194	3	for	for	ADP
cjfa-30898	194	4	the	the	DET
cjfa-30898	194	5	inconclusive	inconclusive	ADJ
cjfa-30898	194	6	report	report	NOUN
cjfa-30898	194	7	may	may	AUX
cjfa-30898	194	8	be	be	AUX
cjfa-30898	194	9	as	as	ADP
cjfa-30898	194	10	a	a	DET
cjfa-30898	194	11	result	result	NOUN
cjfa-30898	194	12	of	of	ADP
cjfa-30898	194	13	a	a	DET
cjfa-30898	194	14	small	small	ADJ
cjfa-30898	194	15	sample	sample	NOUN
cjfa-30898	194	16	size	size	NOUN
cjfa-30898	194	17	,	,	PUNCT
cjfa-30898	194	18	inconsistency	inconsistency	NOUN
cjfa-30898	194	19	in	in	ADP
cjfa-30898	194	20	sr	sr	PROPN
cjfa-30898	194	21	index	index	NOUN
cjfa-30898	194	22	(	(	PUNCT
cjfa-30898	194	23	dichotomous	dichotomous	ADJ
cjfa-30898	194	24	or	or	CCONJ
cjfa-30898	194	25	polychromous	polychromous	ADJ
cjfa-30898	194	26	index	index	NOUN
cjfa-30898	194	27	)	)	PUNCT
cjfa-30898	194	28	,	,	PUNCT
cjfa-30898	194	29	absence	absence	NOUN
cjfa-30898	194	30	of	of	ADP
cjfa-30898	194	31	validity	validity	NOUN
cjfa-30898	194	32	and	and	CCONJ
cjfa-30898	194	33	reliability	reliability	NOUN
cjfa-30898	194	34	test	test	NOUN
cjfa-30898	194	35	on	on	ADP
cjfa-30898	194	36	index	index	NOUN
cjfa-30898	194	37	employed	employ	VERB
cjfa-30898	194	38	,	,	PUNCT
cjfa-30898	194	39	and	and	CCONJ
cjfa-30898	194	40	region	region	NOUN
cjfa-30898	194	41	studied	study	VERB
cjfa-30898	194	42	.	.	PUNCT
cjfa-30898	195	1	this	this	PRON
cjfa-30898	195	2	therefore	therefore	ADV
cjfa-30898	195	3	,	,	PUNCT
cjfa-30898	195	4	provides	provide	VERB
cjfa-30898	195	5	the	the	DET
cjfa-30898	195	6	need	need	NOUN
cjfa-30898	195	7	for	for	ADP
cjfa-30898	195	8	further	further	ADJ
cjfa-30898	195	9	empirical	empirical	ADJ
cjfa-30898	195	10	studies	study	NOUN
cjfa-30898	195	11	to	to	PART
cjfa-30898	195	12	verify	verify	VERB
cjfa-30898	195	13	the	the	DET
cjfa-30898	195	14	above	above	ADJ
cjfa-30898	195	15	reasons	reason	NOUN
cjfa-30898	195	16	.	.	PUNCT
cjfa-30898	196	1	empirical	empirical	ADJ
cjfa-30898	196	2	review	review	NOUN
cjfa-30898	196	3	table	table	NOUN
cjfa-30898	196	4	1	1	NUM
cjfa-30898	196	5	.	.	PUNCT
cjfa-30898	197	1	the	the	DET
cjfa-30898	197	2	nexus	nexus	NOUN
cjfa-30898	197	3	between	between	ADP
cjfa-30898	197	4	sustainability	sustainability	NOUN
cjfa-30898	197	5	reporting	reporting	NOUN
cjfa-30898	197	6	and	and	CCONJ
cjfa-30898	197	7	firm	firm	ADJ
cjfa-30898	197	8	performance	performance	NOUN
cjfa-30898	197	9	s	s	NOUN
cjfa-30898	197	10	/	/	SYM
cjfa-30898	197	11	n	n	PRON
cjfa-30898	197	12	authors	author	NOUN
cjfa-30898	197	13	(	(	PUNCT
cjfa-30898	197	14	country	country	NOUN
cjfa-30898	197	15	)	)	PUNCT
cjfa-30898	197	16	title	title	NOUN
cjfa-30898	197	17	of	of	ADP
cjfa-30898	197	18	work	work	NOUN
cjfa-30898	197	19	measures	measure	NOUN
cjfa-30898	197	20	employed	employ	VERB
cjfa-30898	197	21	findings	finding	NOUN
cjfa-30898	197	22	3	3	NUM
cjfa-30898	197	23	emeka	emeka	NOUN
cjfa-30898	197	24	-	-	PUNCT
cjfa-30898	197	25	nwokeji	nwokeji	PROPN
cjfa-30898	197	26	and	and	CCONJ
cjfa-30898	197	27	osisioma	osisioma	ADJ
cjfa-30898	197	28	(	(	PUNCT
cjfa-30898	197	29	2019	2019	NUM
cjfa-30898	197	30	)	)	PUNCT
cjfa-30898	197	31	/	/	SYM
cjfa-30898	198	1	(	(	PUNCT
cjfa-30898	198	2	nigeria	nigeria	PROPN
cjfa-30898	198	3	)	)	PUNCT
cjfa-30898	198	4	the	the	DET
cjfa-30898	198	5	impact	impact	NOUN
cjfa-30898	198	6	of	of	ADP
cjfa-30898	198	7	sustainability	sustainability	NOUN
cjfa-30898	198	8	disclosures	disclosure	NOUN
cjfa-30898	198	9	on	on	ADP
cjfa-30898	198	10	market	market	NOUN
cjfa-30898	198	11	value	value	NOUN
cjfa-30898	198	12	of	of	ADP
cjfa-30898	198	13	non	non	ADJ
cjfa-30898	198	14	-	-	ADJ
cjfa-30898	198	15	financial	financial	ADJ
cjfa-30898	198	16	quoted	quote	VERB
cjfa-30898	198	17	firms	firm	NOUN
cjfa-30898	198	18	in	in	ADP
cjfa-30898	198	19	nigeria	nigeria	PROPN
cjfa-30898	198	20	.	.	PUNCT
cjfa-30898	199	1	sustainability	sustainability	NOUN
cjfa-30898	199	2	accounting	accounting	PROPN
cjfa-30898	199	3	standard	standard	PROPN
cjfa-30898	199	4	board	board	PROPN
cjfa-30898	199	5	’s	’s	PART
cjfa-30898	199	6	(	(	PUNCT
cjfa-30898	199	7	sasb	sasb	ADJ
cjfa-30898	199	8	)	)	PUNCT
cjfa-30898	199	9	index	index	NOUN
cjfa-30898	199	10	;	;	PUNCT
cjfa-30898	199	11	via	via	ADP
cjfa-30898	199	12	content	content	NOUN
cjfa-30898	199	13	analysis	analysis	NOUN
cjfa-30898	199	14	and	and	CCONJ
cjfa-30898	199	15	market	market	NOUN
cjfa-30898	199	16	value	value	NOUN
cjfa-30898	199	17	was	be	AUX
cjfa-30898	199	18	measured	measure	VERB
cjfa-30898	199	19	by	by	ADP
cjfa-30898	199	20	tobin	tobin	PROPN
cjfa-30898	199	21	’s	’s	PART
cjfa-30898	199	22	q.	q.	PROPN
cjfa-30898	199	23	sustainability	sustainability	NOUN
cjfa-30898	199	24	disclosures	disclosure	NOUN
cjfa-30898	199	25	had	have	VERB
cjfa-30898	199	26	significant	significant	ADJ
cjfa-30898	199	27	positive	positive	ADJ
cjfa-30898	199	28	effects	effect	NOUN
cjfa-30898	199	29	on	on	ADP
cjfa-30898	199	30	firm	firm	ADJ
cjfa-30898	199	31	value	value	NOUN
cjfa-30898	199	32	.	.	PUNCT
cjfa-30898	200	1	4	4	NUM
cjfa-30898	200	2	carp	carp	NOUN
cjfa-30898	200	3	,	,	PUNCT
cjfa-30898	200	4	păvăloaia	păvăloaia	NOUN
cjfa-30898	200	5	,	,	PUNCT
cjfa-30898	200	6	afrăsinei	afrăsinei	NOUN
cjfa-30898	200	7	,	,	PUNCT
cjfa-30898	200	8	and	and	CCONJ
cjfa-30898	200	9	georgescu	georgescu	PROPN
cjfa-30898	200	10	(	(	PUNCT
cjfa-30898	200	11	2019)/	2019)/	NUM
cjfa-30898	200	12	(	(	PUNCT
cjfa-30898	200	13	romania	romania	PROPN
cjfa-30898	200	14	)	)	PUNCT
cjfa-30898	200	15	impact	impact	NOUN
cjfa-30898	200	16	of	of	ADP
cjfa-30898	200	17	sustainability	sustainability	NOUN
cjfa-30898	200	18	reporting	reporting	NOUN
cjfa-30898	200	19	on	on	ADP
cjfa-30898	200	20	firms	firm	NOUN
cjfa-30898	200	21	’	'	PUNCT
cjfa-30898	200	22	growth	growth	NOUN
cjfa-30898	200	23	in	in	ADP
cjfa-30898	200	24	romania	romania	PROPN
cjfa-30898	200	25	capital	capital	NOUN
cjfa-30898	200	26	market	market	NOUN
cjfa-30898	200	27	.	.	PUNCT
cjfa-30898	201	1	both	both	CCONJ
cjfa-30898	201	2	the	the	DET
cjfa-30898	201	3	global	global	ADJ
cjfa-30898	201	4	reporting	reporting	NOUN
cjfa-30898	201	5	initiative	initiative	NOUN
cjfa-30898	201	6	’s	’s	PART
cjfa-30898	201	7	framework	framework	NOUN
cjfa-30898	201	8	and	and	CCONJ
cjfa-30898	201	9	international	international	ADJ
cjfa-30898	201	10	integrated	integrated	ADJ
cjfa-30898	201	11	reporting	reporting	NOUN
cjfa-30898	201	12	council	council	NOUN
cjfa-30898	201	13	’s	’s	PART
cjfa-30898	201	14	framework	framework	NOUN
cjfa-30898	201	15	(	(	PUNCT
cjfa-30898	201	16	iirc	iirc	NOUN
cjfa-30898	201	17	)	)	PUNCT
cjfa-30898	201	18	via	via	ADP
cjfa-30898	201	19	content	content	NOUN
cjfa-30898	201	20	analysis	analysis	NOUN
cjfa-30898	201	21	while	while	SCONJ
cjfa-30898	201	22	firm	firm	ADJ
cjfa-30898	201	23	’s	’s	PART
cjfa-30898	201	24	growth	growth	NOUN
cjfa-30898	201	25	was	be	AUX
cjfa-30898	201	26	measured	measure	VERB
cjfa-30898	201	27	using	use	VERB
cjfa-30898	201	28	price	price	NOUN
cjfa-30898	201	29	-	-	PUNCT
cjfa-30898	201	30	to	to	ADP
cjfa-30898	201	31	-	-	PUNCT
cjfa-30898	201	32	book	book	NOUN
cjfa-30898	201	33	ratio	ratio	NOUN
cjfa-30898	201	34	,	,	PUNCT
cjfa-30898	201	35	sales	sale	NOUN
cjfa-30898	201	36	growth	growth	NOUN
cjfa-30898	201	37	and	and	CCONJ
cjfa-30898	201	38	cost	cost	NOUN
cjfa-30898	201	39	of	of	ADP
cjfa-30898	201	40	capital	capital	NOUN
cjfa-30898	201	41	.	.	PUNCT
cjfa-30898	202	1	low	low	ADJ
cjfa-30898	202	2	influence	influence	NOUN
cjfa-30898	202	3	of	of	ADP
cjfa-30898	202	4	sustainable	sustainable	ADJ
cjfa-30898	202	5	reporting	reporting	NOUN
cjfa-30898	202	6	on	on	ADP
cjfa-30898	202	7	a	a	DET
cjfa-30898	202	8	firm	firm	NOUN
cjfa-30898	202	9	’s	’s	PART
cjfa-30898	202	10	growth	growth	NOUN
cjfa-30898	202	11	indicators	indicator	NOUN
cjfa-30898	202	12	.	.	PUNCT
cjfa-30898	203	1	furthermore	furthermore	ADV
cjfa-30898	203	2	,	,	PUNCT
cjfa-30898	203	3	they	they	PRON
cjfa-30898	203	4	found	find	VERB
cjfa-30898	203	5	out	out	ADP
cjfa-30898	203	6	that	that	SCONJ
cjfa-30898	203	7	sustainability	sustainability	NOUN
cjfa-30898	203	8	reporting	reporting	NOUN
cjfa-30898	203	9	using	use	VERB
cjfa-30898	203	10	both	both	DET
cjfa-30898	203	11	frameworks	framework	NOUN
cjfa-30898	203	12	(	(	PUNCT
cjfa-30898	203	13	gri	gri	NOUN
cjfa-30898	203	14	&	&	CCONJ
cjfa-30898	203	15	iirc	iirc	ADJ
cjfa-30898	203	16	)	)	PUNCT
cjfa-30898	203	17	do	do	AUX
cjfa-30898	203	18	not	not	PART
cjfa-30898	203	19	impact	impact	VERB
cjfa-30898	203	20	on	on	ADP
cjfa-30898	203	21	firms	firm	NOUN
cjfa-30898	203	22	’	'	PUNCT
cjfa-30898	203	23	growth	growth	NOUN
cjfa-30898	203	24	.	.	PUNCT
cjfa-30898	204	1	5	5	NUM
cjfa-30898	204	2	johari	johari	X
cjfa-30898	204	3	and	and	CCONJ
cjfa-30898	204	4	komathy	komathy	ADJ
cjfa-30898	204	5	(	(	PUNCT
cjfa-30898	204	6	2019)/	2019)/	NUM
cjfa-30898	204	7	(	(	PUNCT
cjfa-30898	204	8	malaysia	malaysia	PROPN
cjfa-30898	204	9	)	)	PUNCT
cjfa-30898	204	10	the	the	DET
cjfa-30898	204	11	relationship	relationship	NOUN
cjfa-30898	204	12	between	between	ADP
cjfa-30898	204	13	sustainability	sustainability	NOUN
cjfa-30898	204	14	reporting	reporting	NOUN
cjfa-30898	204	15	and	and	CCONJ
cjfa-30898	204	16	firm	firm	ADJ
cjfa-30898	204	17	performance	performance	NOUN
cjfa-30898	204	18	among	among	ADP
cjfa-30898	204	19	public	public	ADJ
cjfa-30898	204	20	listed	list	VERB
cjfa-30898	204	21	firms	firm	NOUN
cjfa-30898	204	22	in	in	ADP
cjfa-30898	204	23	malaysia	malaysia	PROPN
cjfa-30898	204	24	.	.	PUNCT
cjfa-30898	205	1	sustainability	sustainability	NOUN
cjfa-30898	205	2	reporting	reporting	NOUN
cjfa-30898	205	3	was	be	AUX
cjfa-30898	205	4	measured	measure	VERB
cjfa-30898	205	5	using	use	VERB
cjfa-30898	205	6	weighted	weight	VERB
cjfa-30898	205	7	disclosure	disclosure	NOUN
cjfa-30898	205	8	index	index	NOUN
cjfa-30898	205	9	(	(	PUNCT
cjfa-30898	205	10	dichotomous	dichotomous	ADJ
cjfa-30898	205	11	index	index	NOUN
cjfa-30898	205	12	)	)	PUNCT
cjfa-30898	205	13	based	base	VERB
cjfa-30898	205	14	on	on	ADP
cjfa-30898	205	15	the	the	DET
cjfa-30898	205	16	gri	gri	PROPN
cjfa-30898	205	17	framework	framework	NOUN
cjfa-30898	205	18	via	via	ADP
cjfa-30898	205	19	content	content	NOUN
cjfa-30898	205	20	analysis	analysis	NOUN
cjfa-30898	205	21	,	,	PUNCT
cjfa-30898	205	22	while	while	SCONJ
cjfa-30898	205	23	firm	firm	ADJ
cjfa-30898	205	24	performance	performance	NOUN
cjfa-30898	205	25	was	be	AUX
cjfa-30898	205	26	measured	measure	VERB
cjfa-30898	205	27	by	by	ADP
cjfa-30898	205	28	profitability	profitability	NOUN
cjfa-30898	205	29	ratios	ratio	NOUN
cjfa-30898	205	30	(	(	PUNCT
cjfa-30898	205	31	roa	roa	PROPN
cjfa-30898	205	32	&	&	CCONJ
cjfa-30898	205	33	roe	roe	PROPN
cjfa-30898	205	34	)	)	PUNCT
cjfa-30898	205	35	,	,	PUNCT
cjfa-30898	205	36	and	and	CCONJ
cjfa-30898	205	37	equity	equity	NOUN
cjfa-30898	205	38	valuation	valuation	NOUN
cjfa-30898	205	39	ratio	ratio	PROPN
cjfa-30898	205	40	(	(	PUNCT
cjfa-30898	205	41	eps	eps	PROPN
cjfa-30898	205	42	&	&	CCONJ
cjfa-30898	205	43	dps	dps	PROPN
cjfa-30898	205	44	)	)	PUNCT
cjfa-30898	205	45	.	.	PUNCT
cjfa-30898	206	1	sustainability	sustainability	NOUN
cjfa-30898	206	2	reporting	reporting	NOUN
cjfa-30898	206	3	had	have	VERB
cjfa-30898	206	4	a	a	DET
cjfa-30898	206	5	positive	positive	ADJ
cjfa-30898	206	6	relationship	relationship	NOUN
cjfa-30898	206	7	with	with	ADP
cjfa-30898	206	8	firm	firm	ADJ
cjfa-30898	206	9	performance	performance	NOUN
cjfa-30898	206	10	when	when	SCONJ
cjfa-30898	206	11	using	use	VERB
cjfa-30898	206	12	roa	roa	PROPN
cjfa-30898	206	13	and	and	CCONJ
cjfa-30898	206	14	eps	eps	PROPN
cjfa-30898	206	15	.	.	PROPN
cjfa-30898	207	1	while	while	SCONJ
cjfa-30898	207	2	on	on	ADP
cjfa-30898	207	3	roe	roe	NOUN
cjfa-30898	207	4	and	and	CCONJ
cjfa-30898	207	5	dps	dps	NOUN
cjfa-30898	207	6	,	,	PUNCT
cjfa-30898	207	7	there	there	ADV
cjfa-30898	207	8	an	an	DET
cjfa-30898	207	9	insignificant	insignificant	ADJ
cjfa-30898	207	10	negative	negative	ADJ
cjfa-30898	207	11	relationship	relationship	NOUN
cjfa-30898	207	12	.	.	PUNCT
cjfa-30898	208	1	hope	hope	PROPN
cjfa-30898	208	2	osayantin	osayantin	PROPN
cjfa-30898	208	3	aifuwa22	aifuwa22	PROPN
cjfa-30898	208	4	s	s	PART
cjfa-30898	208	5	/	/	SYM
cjfa-30898	208	6	n	n	PRON
cjfa-30898	208	7	authors	author	NOUN
cjfa-30898	208	8	(	(	PUNCT
cjfa-30898	208	9	country	country	NOUN
cjfa-30898	208	10	)	)	PUNCT
cjfa-30898	208	11	title	title	NOUN
cjfa-30898	208	12	of	of	ADP
cjfa-30898	208	13	work	work	NOUN
cjfa-30898	208	14	measures	measure	NOUN
cjfa-30898	208	15	employed	employ	VERB
cjfa-30898	208	16	findings	finding	NOUN
cjfa-30898	208	17	6	6	NUM
cjfa-30898	208	18	uwuigbeet	uwuigbeet	PROPN
cjfa-30898	208	19	et	et	PROPN
cjfa-30898	208	20	al	al	PROPN
cjfa-30898	208	21	.	.	PROPN
cjfa-30898	208	22	,	,	PUNCT
cjfa-30898	208	23	(	(	PUNCT
cjfa-30898	208	24	2018)/	2018)/	NUM
cjfa-30898	208	25	(	(	PUNCT
cjfa-30898	208	26	nigeria	nigeria	PROPN
cjfa-30898	208	27	)	)	PUNCT
cjfa-30898	208	28	the	the	DET
cjfa-30898	208	29	bi	bi	ADJ
cjfa-30898	208	30	-	-	ADJ
cjfa-30898	208	31	directional	directional	ADJ
cjfa-30898	208	32	nexus	nexus	NOUN
cjfa-30898	208	33	between	between	ADP
cjfa-30898	208	34	sustainability	sustainability	NOUN
cjfa-30898	208	35	reporting	reporting	NOUN
cjfa-30898	208	36	and	and	CCONJ
cjfa-30898	208	37	firm	firm	ADJ
cjfa-30898	208	38	performance	performance	NOUN
cjfa-30898	208	39	in	in	ADP
cjfa-30898	208	40	quoted	quote	VERB
cjfa-30898	208	41	deposit	deposit	NOUN
cjfa-30898	208	42	money	money	NOUN
cjfa-30898	208	43	banks	bank	NOUN
cjfa-30898	208	44	(	(	PUNCT
cjfa-30898	208	45	dmb	dmb	PROPN
cjfa-30898	208	46	)	)	PUNCT
cjfa-30898	208	47	in	in	ADP
cjfa-30898	208	48	nigeria	nigeria	PROPN
cjfa-30898	208	49	.	.	PUNCT
cjfa-30898	209	1	sustainability	sustainability	NOUN
cjfa-30898	209	2	reporting	reporting	NOUN
cjfa-30898	209	3	was	be	AUX
cjfa-30898	209	4	measured	measure	VERB
cjfa-30898	209	5	using	use	VERB
cjfa-30898	209	6	unweigted	unweigted	ADJ
cjfa-30898	209	7	disclosure	disclosure	NOUN
cjfa-30898	209	8	index	index	NOUN
cjfa-30898	209	9	based	base	VERB
cjfa-30898	209	10	on	on	ADP
cjfa-30898	209	11	the	the	DET
cjfa-30898	209	12	global	global	ADJ
cjfa-30898	209	13	reporting	reporting	NOUN
cjfa-30898	209	14	initiative	initiative	NOUN
cjfa-30898	209	15	’s	’s	PART
cjfa-30898	209	16	(	(	PUNCT
cjfa-30898	209	17	gri	gri	NOUN
cjfa-30898	209	18	)	)	PUNCT
cjfa-30898	209	19	framework	framework	NOUN
cjfa-30898	209	20	(	(	PUNCT
cjfa-30898	209	21	polychotomies	polychotomie	NOUN
cjfa-30898	209	22	scoring	scoring	NOUN
cjfa-30898	209	23	technique	technique	NOUN
cjfa-30898	209	24	)	)	PUNCT
cjfa-30898	209	25	via	via	ADP
cjfa-30898	209	26	content	content	NOUN
cjfa-30898	209	27	analysis	analysis	NOUN
cjfa-30898	209	28	,	,	PUNCT
cjfa-30898	209	29	while	while	SCONJ
cjfa-30898	209	30	firm	firm	ADJ
cjfa-30898	209	31	performance	performance	NOUN
cjfa-30898	209	32	was	be	AUX
cjfa-30898	209	33	measured	measure	VERB
cjfa-30898	209	34	by	by	ADP
cjfa-30898	209	35	return	return	NOUN
cjfa-30898	209	36	on	on	ADP
cjfa-30898	209	37	asset	asset	NOUN
cjfa-30898	209	38	(	(	PUNCT
cjfa-30898	209	39	roa	roa	PROPN
cjfa-30898	209	40	)	)	PUNCT
cjfa-30898	209	41	,	,	PUNCT
cjfa-30898	209	42	market	market	NOUN
cjfa-30898	209	43	price	price	NOUN
cjfa-30898	209	44	(	(	PUNCT
cjfa-30898	209	45	mps	mps	PROPN
cjfa-30898	209	46	)	)	PUNCT
cjfa-30898	209	47	,	,	PUNCT
cjfa-30898	209	48	book	book	NOUN
cjfa-30898	209	49	value	value	NOUN
cjfa-30898	209	50	per	per	ADP
cjfa-30898	209	51	share	share	NOUN
cjfa-30898	209	52	(	(	PUNCT
cjfa-30898	209	53	bvps	bvps	PROPN
cjfa-30898	209	54	)	)	PUNCT
cjfa-30898	209	55	,	,	PUNCT
cjfa-30898	209	56	earning	earn	VERB
cjfa-30898	209	57	per	per	ADP
cjfa-30898	209	58	share	share	NOUN
cjfa-30898	209	59	(	(	PUNCT
cjfa-30898	209	60	eps	eps	NOUN
cjfa-30898	209	61	)	)	PUNCT
cjfa-30898	209	62	and	and	CCONJ
cjfa-30898	209	63	revenue	revenue	NOUN
cjfa-30898	209	64	of	of	ADP
cjfa-30898	209	65	firms	firm	NOUN
cjfa-30898	209	66	investigated	investigate	VERB
cjfa-30898	209	67	.	.	PUNCT
cjfa-30898	210	1	a	a	DET
cjfa-30898	210	2	bi	bi	ADJ
cjfa-30898	210	3	-	-	ADJ
cjfa-30898	210	4	directional	directional	ADJ
cjfa-30898	210	5	nexus	nexus	NOUN
cjfa-30898	210	6	between	between	ADP
cjfa-30898	210	7	sustainability	sustainability	NOUN
cjfa-30898	210	8	reporting	reporting	NOUN
cjfa-30898	210	9	and	and	CCONJ
cjfa-30898	210	10	firm	firm	ADJ
cjfa-30898	210	11	performance	performance	NOUN
cjfa-30898	210	12	.	.	PUNCT
cjfa-30898	211	1	furthermore	furthermore	ADV
cjfa-30898	211	2	,	,	PUNCT
cjfa-30898	211	3	they	they	PRON
cjfa-30898	211	4	found	find	VERB
cjfa-30898	211	5	that	that	SCONJ
cjfa-30898	211	6	mps	mps	PROPN
cjfa-30898	211	7	had	have	VERB
cjfa-30898	211	8	a	a	DET
cjfa-30898	211	9	significant	significant	ADJ
cjfa-30898	211	10	negative	negative	ADJ
cjfa-30898	211	11	relationship	relationship	NOUN
cjfa-30898	211	12	on	on	ADP
cjfa-30898	211	13	sustainability	sustainability	NOUN
cjfa-30898	211	14	reporting	reporting	NOUN
cjfa-30898	211	15	,	,	PUNCT
cjfa-30898	211	16	while	while	SCONJ
cjfa-30898	211	17	sustainability	sustainability	NOUN
cjfa-30898	211	18	reporting	reporting	NOUN
cjfa-30898	211	19	had	have	VERB
cjfa-30898	211	20	a	a	DET
cjfa-30898	211	21	significant	significant	ADJ
cjfa-30898	211	22	positive	positive	ADJ
cjfa-30898	211	23	influence	influence	NOUN
cjfa-30898	211	24	on	on	ADP
cjfa-30898	211	25	revenue	revenue	NOUN
cjfa-30898	211	26	generation	generation	NOUN
cjfa-30898	211	27	.	.	PUNCT
cjfa-30898	212	1	7	7	NUM
cjfa-30898	212	2	alshehhi	alshehhi	NOUN
cjfa-30898	212	3	,	,	PUNCT
cjfa-30898	212	4	nobanee	nobanee	NOUN
cjfa-30898	212	5	and	and	CCONJ
cjfa-30898	212	6	khare(2018	khare(2018	NOUN
cjfa-30898	212	7	)	)	PUNCT
cjfa-30898	212	8	trend	trend	NOUN
cjfa-30898	212	9	literature	literature	NOUN
cjfa-30898	212	10	review	review	NOUN
cjfa-30898	212	11	on	on	ADP
cjfa-30898	212	12	the	the	DET
cjfa-30898	212	13	impact	impact	NOUN
cjfa-30898	212	14	of	of	ADP
cjfa-30898	212	15	corporate	corporate	ADJ
cjfa-30898	212	16	sustainability	sustainability	NOUN
cjfa-30898	212	17	on	on	ADP
cjfa-30898	212	18	corporate	corporate	ADJ
cjfa-30898	212	19	financial	financial	ADJ
cjfa-30898	212	20	performance	performance	NOUN
cjfa-30898	212	21	.	.	PUNCT
cjfa-30898	213	1	a	a	DET
cjfa-30898	213	2	total	total	NOUN
cjfa-30898	213	3	of	of	ADP
cjfa-30898	213	4	132	132	NUM
cjfa-30898	213	5	papers	paper	NOUN
cjfa-30898	213	6	from	from	ADP
cjfa-30898	213	7	top	top	ADJ
cjfa-30898	213	8	-	-	PUNCT
cjfa-30898	213	9	tier	tier	NOUN
cjfa-30898	213	10	journals	journal	NOUN
cjfa-30898	213	11	were	be	AUX
cjfa-30898	213	12	shortlisted	shortlist	VERB
cjfa-30898	213	13	based	base	VERB
cjfa-30898	213	14	on	on	ADP
cjfa-30898	213	15	content	content	ADJ
cjfa-30898	213	16	analysis	analysis	NOUN
cjfa-30898	213	17	from	from	ADP
cjfa-30898	213	18	2002	2002	NUM
cjfa-30898	213	19	-	-	SYM
cjfa-30898	213	20	2017	2017	NUM
cjfa-30898	213	21	.	.	PUNCT
cjfa-30898	214	1	78	78	NUM
cjfa-30898	214	2	%	%	NOUN
cjfa-30898	214	3	of	of	ADP
cjfa-30898	214	4	publications	publication	NOUN
cjfa-30898	214	5	report	report	VERB
cjfa-30898	214	6	a	a	DET
cjfa-30898	214	7	positive	positive	ADJ
cjfa-30898	214	8	relationship	relationship	NOUN
cjfa-30898	214	9	between	between	ADP
cjfa-30898	214	10	corporate	corporate	ADJ
cjfa-30898	214	11	sustainability	sustainability	NOUN
cjfa-30898	214	12	and	and	CCONJ
cjfa-30898	214	13	financial	financial	ADJ
cjfa-30898	214	14	performance	performance	NOUN
cjfa-30898	214	15	(	(	PUNCT
cjfa-30898	214	16	a	a	DET
cjfa-30898	214	17	proxy	proxy	NOUN
cjfa-30898	214	18	for	for	ADP
cjfa-30898	214	19	firm	firm	ADJ
cjfa-30898	214	20	performance	performance	NOUN
cjfa-30898	214	21	)	)	PUNCT
cjfa-30898	214	22	.	.	PUNCT
cjfa-30898	215	1	also	also	ADV
cjfa-30898	215	2	,	,	PUNCT
cjfa-30898	215	3	mixed	mixed	ADJ
cjfa-30898	215	4	findings	finding	NOUN
cjfa-30898	215	5	on	on	ADP
cjfa-30898	215	6	the	the	DET
cjfa-30898	215	7	nexus	nexus	NOUN
cjfa-30898	215	8	exist	exist	VERB
cjfa-30898	215	9	.	.	PUNCT
cjfa-30898	216	1	8	8	NUM
cjfa-30898	216	2	asuquo	asuquo	NOUN
cjfa-30898	216	3	,	,	PUNCT
cjfa-30898	216	4	dada	dada	NOUN
cjfa-30898	216	5	,	,	PUNCT
cjfa-30898	216	6	and	and	CCONJ
cjfa-30898	216	7	onyeogaziri	onyeogaziri	NOUN
cjfa-30898	216	8	(	(	PUNCT
cjfa-30898	216	9	2018)/	2018)/	NUM
cjfa-30898	216	10	(	(	PUNCT
cjfa-30898	216	11	nigeria	nigeria	PROPN
cjfa-30898	216	12	)	)	PUNCT
cjfa-30898	216	13	the	the	DET
cjfa-30898	216	14	effect	effect	NOUN
cjfa-30898	216	15	of	of	ADP
cjfa-30898	216	16	sustainability	sustainability	NOUN
cjfa-30898	216	17	reporting	report	VERB
cjfa-30898	216	18	on	on	ADP
cjfa-30898	216	19	corporate	corporate	ADJ
cjfa-30898	216	20	performance	performance	NOUN
cjfa-30898	216	21	of	of	ADP
cjfa-30898	216	22	selected	select	VERB
cjfa-30898	216	23	quoted	quote	VERB
cjfa-30898	216	24	brewery	brewery	NOUN
cjfa-30898	216	25	firms	firm	NOUN
cjfa-30898	216	26	in	in	ADP
cjfa-30898	216	27	nigeria	nigeria	PROPN
cjfa-30898	216	28	.	.	PUNCT
cjfa-30898	217	1	on	on	ADP
cjfa-30898	217	2	gri	gri	PROPN
cjfa-30898	217	3	framework	framework	NOUN
cjfa-30898	217	4	via	via	ADP
cjfa-30898	217	5	content	content	NOUN
cjfa-30898	217	6	analysis	analysis	NOUN
cjfa-30898	217	7	,	,	PUNCT
cjfa-30898	217	8	while	while	SCONJ
cjfa-30898	217	9	corporate	corporate	ADJ
cjfa-30898	217	10	performance	performance	NOUN
cjfa-30898	217	11	was	be	AUX
cjfa-30898	217	12	measured	measure	VERB
cjfa-30898	217	13	by	by	ADP
cjfa-30898	217	14	return	return	NOUN
cjfa-30898	217	15	on	on	ADP
cjfa-30898	217	16	asset	asset	NOUN
cjfa-30898	217	17	(	(	PUNCT
cjfa-30898	217	18	roa	roa	PROPN
cjfa-30898	217	19	)	)	PUNCT
cjfa-30898	217	20	.	.	PUNCT
cjfa-30898	218	1	the	the	DET
cjfa-30898	218	2	linear	linear	ADJ
cjfa-30898	218	3	regression	regression	NOUN
cjfa-30898	218	4	result	result	NOUN
cjfa-30898	218	5	revealed	reveal	VERB
cjfa-30898	218	6	that	that	SCONJ
cjfa-30898	218	7	economic	economic	ADJ
cjfa-30898	218	8	performance	performance	NOUN
cjfa-30898	218	9	disclosure	disclosure	NOUN
cjfa-30898	218	10	(	(	PUNCT
cjfa-30898	218	11	ecn	ecn	PROPN
cjfa-30898	218	12	)	)	PUNCT
cjfa-30898	218	13	,	,	PUNCT
cjfa-30898	218	14	environmental	environmental	ADJ
cjfa-30898	218	15	performance	performance	NOUN
cjfa-30898	218	16	disclosure	disclosure	NOUN
cjfa-30898	218	17	(	(	PUNCT
cjfa-30898	218	18	env	env	NOUN
cjfa-30898	218	19	)	)	PUNCT
cjfa-30898	218	20	and	and	CCONJ
cjfa-30898	218	21	social	social	ADJ
cjfa-30898	218	22	performance	performance	NOUN
cjfa-30898	218	23	disclosure	disclosure	NOUN
cjfa-30898	218	24	(	(	PUNCT
cjfa-30898	218	25	soc	soc	NOUN
cjfa-30898	218	26	)	)	PUNCT
cjfa-30898	218	27	have	have	VERB
cjfa-30898	218	28	no	no	DET
cjfa-30898	218	29	significant	significant	ADJ
cjfa-30898	218	30	effect	effect	NOUN
cjfa-30898	218	31	on	on	ADP
cjfa-30898	218	32	corporate	corporate	ADJ
cjfa-30898	218	33	performance	performance	NOUN
cjfa-30898	218	34	of	of	ADP
cjfa-30898	218	35	brewery	brewery	NOUN
cjfa-30898	218	36	firms	firm	NOUN
cjfa-30898	218	37	quoted	quote	VERB
cjfa-30898	218	38	firms	firm	NOUN
cjfa-30898	218	39	in	in	ADP
cjfa-30898	218	40	nigeria	nigeria	PROPN
cjfa-30898	218	41	.	.	PUNCT
cjfa-30898	219	1	9	9	NUM
cjfa-30898	219	2	lasker	lasker	PROPN
cjfa-30898	219	3	(	(	PUNCT
cjfa-30898	219	4	2018	2018	NUM
cjfa-30898	219	5	)	)	PUNCT
cjfa-30898	219	6	(	(	PUNCT
cjfa-30898	219	7	japan	japan	PROPN
cjfa-30898	219	8	,	,	PUNCT
cjfa-30898	219	9	south	south	PROPN
cjfa-30898	219	10	korea	korea	PROPN
cjfa-30898	219	11	,	,	PUNCT
cjfa-30898	219	12	indonesia	indonesia	PROPN
cjfa-30898	219	13	,	,	PUNCT
cjfa-30898	219	14	and	and	CCONJ
cjfa-30898	219	15	india	india	PROPN
cjfa-30898	219	16	)	)	PUNCT
cjfa-30898	219	17	impact	impact	NOUN
cjfa-30898	219	18	of	of	ADP
cjfa-30898	219	19	corporate	corporate	ADJ
cjfa-30898	219	20	sustainability	sustainability	NOUN
cjfa-30898	219	21	reporting	report	VERB
cjfa-30898	219	22	on	on	ADP
cjfa-30898	219	23	firm	firm	ADJ
cjfa-30898	219	24	performance	performance	NOUN
cjfa-30898	219	25	in	in	ADP
cjfa-30898	219	26	asia	asia	PROPN
cjfa-30898	219	27	.	.	PUNCT
cjfa-30898	220	1	gri	gri	PROPN
cjfa-30898	220	2	framework	framework	NOUN
cjfa-30898	220	3	via	via	ADP
cjfa-30898	220	4	content	content	NOUN
cjfa-30898	220	5	analysis	analysis	NOUN
cjfa-30898	220	6	,	,	PUNCT
cjfa-30898	220	7	while	while	SCONJ
cjfa-30898	220	8	firm	firm	ADJ
cjfa-30898	220	9	performance	performance	NOUN
cjfa-30898	220	10	was	be	AUX
cjfa-30898	220	11	measured	measure	VERB
cjfa-30898	220	12	by	by	ADP
cjfa-30898	220	13	market	market	NOUN
cjfa-30898	220	14	to	to	ADP
cjfa-30898	220	15	book	book	NOUN
cjfa-30898	220	16	ratio	ratio	NOUN
cjfa-30898	220	17	(	(	PUNCT
cjfa-30898	220	18	mbr	mbr	PROPN
cjfa-30898	220	19	)	)	PUNCT
cjfa-30898	220	20	(	(	PUNCT
cjfa-30898	220	21	a	a	DET
cjfa-30898	220	22	market	market	NOUN
cjfa-30898	220	23	based	base	VERB
cjfa-30898	220	24	measure	measure	NOUN
cjfa-30898	220	25	)	)	PUNCT
cjfa-30898	220	26	.	.	PUNCT
cjfa-30898	221	1	significant	significant	ADJ
cjfa-30898	221	2	positive	positive	ADJ
cjfa-30898	221	3	association	association	NOUN
cjfa-30898	221	4	between	between	ADP
cjfa-30898	221	5	sustainability	sustainability	NOUN
cjfa-30898	221	6	reporting	reporting	NOUN
cjfa-30898	221	7	and	and	CCONJ
cjfa-30898	221	8	firm	firm	ADJ
cjfa-30898	221	9	performance	performance	NOUN
cjfa-30898	221	10	.	.	PUNCT
cjfa-30898	222	1	10	10	NUM
cjfa-30898	222	2	nnamani	nnamani	NOUN
cjfa-30898	222	3	,	,	PUNCT
cjfa-30898	222	4	onyekwelu	onyekwelu	NOUN
cjfa-30898	222	5	,	,	PUNCT
cjfa-30898	222	6	and	and	CCONJ
cjfa-30898	222	7	ugwu	ugwu	ADV
cjfa-30898	222	8	(	(	PUNCT
cjfa-30898	222	9	2017	2017	NUM
cjfa-30898	222	10	)	)	PUNCT
cjfa-30898	222	11	(	(	PUNCT
cjfa-30898	222	12	nigeria	nigeria	X
cjfa-30898	222	13	)	)	PUNCT
cjfa-30898	222	14	effect	effect	NOUN
cjfa-30898	222	15	of	of	ADP
cjfa-30898	222	16	sustainability	sustainability	NOUN
cjfa-30898	222	17	accounting	account	VERB
cjfa-30898	222	18	on	on	ADP
cjfa-30898	222	19	the	the	DET
cjfa-30898	222	20	financial	financial	ADJ
cjfa-30898	222	21	performance	performance	NOUN
cjfa-30898	222	22	of	of	ADP
cjfa-30898	222	23	listed	list	VERB
cjfa-30898	222	24	manufacturing	manufacturing	NOUN
cjfa-30898	222	25	firms	firm	NOUN
cjfa-30898	222	26	in	in	ADP
cjfa-30898	222	27	nigeria	nigeria	PROPN
cjfa-30898	222	28	.	.	PUNCT
cjfa-30898	223	1	ratio	ratio	NOUN
cjfa-30898	223	2	of	of	ADP
cjfa-30898	223	3	total	total	ADJ
cjfa-30898	223	4	personnel	personnel	NOUN
cjfa-30898	223	5	cost	cost	NOUN
cjfa-30898	223	6	to	to	ADP
cjfa-30898	223	7	turnover	turnover	NOUN
cjfa-30898	223	8	(	(	PUNCT
cjfa-30898	223	9	social	social	ADJ
cjfa-30898	223	10	sustainability	sustainability	NOUN
cjfa-30898	223	11	)	)	PUNCT
cjfa-30898	223	12	and	and	CCONJ
cjfa-30898	223	13	a	a	DET
cjfa-30898	223	14	ratio	ratio	NOUN
cjfa-30898	223	15	of	of	ADP
cjfa-30898	223	16	total	total	ADJ
cjfa-30898	223	17	equity	equity	NOUN
cjfa-30898	223	18	to	to	AUX
cjfa-30898	223	19	total	total	VERB
cjfa-30898	223	20	asset	asset	NOUN
cjfa-30898	223	21	(	(	PUNCT
cjfa-30898	223	22	economic	economic	ADJ
cjfa-30898	223	23	sustainability	sustainability	NOUN
cjfa-30898	223	24	)	)	PUNCT
cjfa-30898	223	25	,	,	PUNCT
cjfa-30898	223	26	while	while	SCONJ
cjfa-30898	223	27	financial	financial	ADJ
cjfa-30898	223	28	performance	performance	NOUN
cjfa-30898	223	29	was	be	AUX
cjfa-30898	223	30	measured	measure	VERB
cjfa-30898	223	31	by	by	ADP
cjfa-30898	223	32	roa	roa	PROPN
cjfa-30898	223	33	.	.	PUNCT
cjfa-30898	224	1	sustainability	sustainability	NOUN
cjfa-30898	224	2	has	have	VERB
cjfa-30898	224	3	no	no	DET
cjfa-30898	224	4	significant	significant	ADJ
cjfa-30898	224	5	relationship	relationship	NOUN
cjfa-30898	224	6	on	on	ADP
cjfa-30898	224	7	financial	financial	ADJ
cjfa-30898	224	8	performance	performance	NOUN
cjfa-30898	224	9	of	of	ADP
cjfa-30898	224	10	firms	firm	NOUN
cjfa-30898	224	11	,	,	PUNCT
cjfa-30898	224	12	as	as	SCONJ
cjfa-30898	224	13	both	both	DET
cjfa-30898	224	14	dimensions	dimension	NOUN
cjfa-30898	224	15	were	be	AUX
cjfa-30898	224	16	not	not	PART
cjfa-30898	224	17	statistically	statistically	ADV
cjfa-30898	224	18	significant	significant	ADJ
cjfa-30898	224	19	.	.	PUNCT
cjfa-30898	225	1	table	table	NOUN
cjfa-30898	225	2	1	1	NUM
cjfa-30898	225	3	.	.	PUNCT
cjfa-30898	226	1	the	the	DET
cjfa-30898	226	2	nexus	nexus	NOUN
cjfa-30898	226	3	…	…	PUNCT
cjfa-30898	226	4	sustainability	sustainability	NOUN
cjfa-30898	226	5	reporting	reporting	NOUN
cjfa-30898	226	6	and	and	CCONJ
cjfa-30898	226	7	firm	firm	ADJ
cjfa-30898	226	8	performance	performance	NOUN
cjfa-30898	226	9	…	…	PUNCT
cjfa-30898	226	10	23	23	NUM
cjfa-30898	226	11	s	s	NOUN
cjfa-30898	226	12	/	/	SYM
cjfa-30898	226	13	n	n	PRON
cjfa-30898	226	14	authors	author	NOUN
cjfa-30898	226	15	(	(	PUNCT
cjfa-30898	226	16	country	country	NOUN
cjfa-30898	226	17	)	)	PUNCT
cjfa-30898	226	18	title	title	NOUN
cjfa-30898	226	19	of	of	ADP
cjfa-30898	226	20	work	work	NOUN
cjfa-30898	226	21	measures	measure	NOUN
cjfa-30898	226	22	employed	employ	VERB
cjfa-30898	226	23	findings	finding	NOUN
cjfa-30898	226	24	11	11	NUM
cjfa-30898	226	25	kwaghfan	kwaghfan	NOUN
cjfa-30898	226	26	(	(	PUNCT
cjfa-30898	226	27	2015)/	2015)/	NUM
cjfa-30898	226	28	(	(	PUNCT
cjfa-30898	226	29	nigeria	nigeria	NOUN
cjfa-30898	226	30	)	)	PUNCT
cjfa-30898	226	31	impact	impact	NOUN
cjfa-30898	226	32	of	of	ADP
cjfa-30898	226	33	sustainability	sustainability	NOUN
cjfa-30898	226	34	reporting	report	VERB
cjfa-30898	226	35	on	on	ADP
cjfa-30898	226	36	corporate	corporate	ADJ
cjfa-30898	226	37	performance	performance	NOUN
cjfa-30898	226	38	of	of	ADP
cjfa-30898	226	39	selected	select	VERB
cjfa-30898	226	40	quoted	quote	VERB
cjfa-30898	226	41	companies	company	NOUN
cjfa-30898	226	42	in	in	ADP
cjfa-30898	226	43	nigeria	nigeria	PROPN
cjfa-30898	226	44	.	.	PUNCT
cjfa-30898	227	1	sustainability	sustainability	NOUN
cjfa-30898	227	2	reporting	reporting	NOUN
cjfa-30898	227	3	was	be	AUX
cjfa-30898	227	4	measured	measure	VERB
cjfa-30898	227	5	based	base	VERB
cjfa-30898	227	6	on	on	ADP
cjfa-30898	227	7	gri	gri	PROPN
cjfa-30898	227	8	disclosure	disclosure	PROPN
cjfa-30898	227	9	index	index	NOUN
cjfa-30898	227	10	(	(	PUNCT
cjfa-30898	227	11	polychotomous	polychotomous	ADJ
cjfa-30898	227	12	index	index	NOUN
cjfa-30898	227	13	)	)	PUNCT
cjfa-30898	227	14	via	via	ADP
cjfa-30898	227	15	content	content	NOUN
cjfa-30898	227	16	analysis	analysis	NOUN
cjfa-30898	227	17	and	and	CCONJ
cjfa-30898	227	18	corporate	corporate	ADJ
cjfa-30898	227	19	performance	performance	NOUN
cjfa-30898	227	20	was	be	AUX
cjfa-30898	227	21	measured	measure	VERB
cjfa-30898	227	22	using	use	VERB
cjfa-30898	227	23	roa	roa	PROPN
cjfa-30898	227	24	,	,	PUNCT
cjfa-30898	227	25	roe	roe	NOUN
cjfa-30898	227	26	,	,	PUNCT
cjfa-30898	227	27	net	net	ADJ
cjfa-30898	227	28	profit	profit	NOUN
cjfa-30898	227	29	margin	margin	NOUN
cjfa-30898	227	30	and	and	CCONJ
cjfa-30898	227	31	earnings	earning	NOUN
cjfa-30898	227	32	per	per	ADP
cjfa-30898	227	33	share	share	NOUN
cjfa-30898	227	34	.	.	PUNCT
cjfa-30898	228	1	sustainability	sustainability	NOUN
cjfa-30898	228	2	reporting	reporting	NOUN
cjfa-30898	228	3	has	have	VERB
cjfa-30898	228	4	a	a	DET
cjfa-30898	228	5	positive	positive	ADJ
cjfa-30898	228	6	on	on	ADP
cjfa-30898	228	7	corporate	corporate	ADJ
cjfa-30898	228	8	performance	performance	NOUN
cjfa-30898	228	9	of	of	ADP
cjfa-30898	228	10	companies	company	NOUN
cjfa-30898	228	11	in	in	ADP
cjfa-30898	228	12	nigeria	nigeria	PROPN
cjfa-30898	228	13	.	.	PUNCT
cjfa-30898	229	1	12	12	NUM
cjfa-30898	229	2	ngatia	ngatia	PROPN
cjfa-30898	229	3	(	(	PUNCT
cjfa-30898	229	4	2014)/	2014)/	NUM
cjfa-30898	229	5	(	(	PUNCT
cjfa-30898	229	6	kenya	kenya	NOUN
cjfa-30898	229	7	)	)	PUNCT
cjfa-30898	229	8	impact	impact	NOUN
cjfa-30898	229	9	sustainability	sustainability	NOUN
cjfa-30898	229	10	reporting	reporting	NOUN
cjfa-30898	229	11	on	on	ADP
cjfa-30898	229	12	financial	financial	ADJ
cjfa-30898	229	13	performance	performance	NOUN
cjfa-30898	229	14	of	of	ADP
cjfa-30898	229	15	selected	select	VERB
cjfa-30898	229	16	companies	company	NOUN
cjfa-30898	229	17	listed	list	VERB
cjfa-30898	229	18	at	at	ADP
cjfa-30898	229	19	the	the	DET
cjfa-30898	229	20	nairobi	nairobi	PROPN
cjfa-30898	229	21	securities	securities	PROPN
cjfa-30898	229	22	exchange	exchange	PROPN
cjfa-30898	229	23	in	in	ADP
cjfa-30898	229	24	kenya	kenya	PROPN
cjfa-30898	229	25	.	.	PUNCT
cjfa-30898	230	1	a	a	DET
cjfa-30898	230	2	sample	sample	NOUN
cjfa-30898	230	3	size	size	NOUN
cjfa-30898	230	4	was	be	AUX
cjfa-30898	230	5	one	one	NUM
cjfa-30898	230	6	hundred	hundred	NUM
cjfa-30898	230	7	and	and	CCONJ
cjfa-30898	230	8	ninety	ninety	NUM
cjfa-30898	230	9	-	-	PUNCT
cjfa-30898	230	10	seven	seven	NUM
cjfa-30898	230	11	(	(	PUNCT
cjfa-30898	230	12	197	197	NUM
cjfa-30898	230	13	)	)	PUNCT
cjfa-30898	230	14	respondents	respondent	NOUN
cjfa-30898	230	15	were	be	AUX
cjfa-30898	230	16	utilized	utilize	VERB
cjfa-30898	230	17	.	.	PUNCT
cjfa-30898	231	1	the	the	DET
cjfa-30898	231	2	primary	primary	ADJ
cjfa-30898	231	3	research	research	NOUN
cjfa-30898	231	4	data	datum	NOUN
cjfa-30898	231	5	was	be	AUX
cjfa-30898	231	6	collected	collect	VERB
cjfa-30898	231	7	from	from	ADP
cjfa-30898	231	8	the	the	DET
cjfa-30898	231	9	management	management	NOUN
cjfa-30898	231	10	staff	staff	NOUN
cjfa-30898	231	11	working	work	VERB
cjfa-30898	231	12	in	in	ADP
cjfa-30898	231	13	listed	list	VERB
cjfa-30898	231	14	companies	company	NOUN
cjfa-30898	231	15	in	in	ADP
cjfa-30898	231	16	kenya	kenya	PROPN
cjfa-30898	231	17	via	via	ADP
cjfa-30898	231	18	questionnaire	questionnaire	NOUN
cjfa-30898	231	19	.	.	PUNCT
cjfa-30898	232	1	the	the	DET
cjfa-30898	232	2	result	result	NOUN
cjfa-30898	232	3	revealed	reveal	VERB
cjfa-30898	232	4	that	that	SCONJ
cjfa-30898	232	5	sustainability	sustainability	NOUN
cjfa-30898	232	6	reporting	report	VERB
cjfa-30898	232	7	positively	positively	ADV
cjfa-30898	232	8	and	and	CCONJ
cjfa-30898	232	9	significantly	significantly	ADV
cjfa-30898	232	10	affects	affect	VERB
cjfa-30898	232	11	financial	financial	ADJ
cjfa-30898	232	12	performance	performance	NOUN
cjfa-30898	232	13	.	.	PUNCT
cjfa-30898	233	1	s	s	PART
cjfa-30898	233	2	o	o	X
cjfa-30898	233	3	u	u	NOUN
cjfa-30898	233	4	r	r	NOUN
cjfa-30898	233	5	c	c	NOUN
cjfa-30898	233	6	e	e	NOUN
cjfa-30898	233	7	:	:	PUNCT
cjfa-30898	233	8	author	author	PROPN
cjfa-30898	233	9	’s	’s	PART
cjfa-30898	233	10	compilation	compilation	NOUN
cjfa-30898	233	11	,	,	PUNCT
cjfa-30898	233	12	2019	2019	NUM
cjfa-30898	233	13	.	.	PUNCT
cjfa-30898	233	14	 	 	SPACE
cjfa-30898	234	1	findings	finding	NOUN
cjfa-30898	234	2	in	in	ADP
cjfa-30898	234	3	literature	literature	NOUN
cjfa-30898	234	4	,	,	PUNCT
cjfa-30898	234	5	conclusion	conclusion	NOUN
cjfa-30898	234	6	and	and	CCONJ
cjfa-30898	234	7	recommendations	recommendation	NOUN
cjfa-30898	234	8	the	the	DET
cjfa-30898	234	9	study	study	NOUN
cjfa-30898	234	10	reviewed	review	VERB
cjfa-30898	234	11	literature	literature	NOUN
cjfa-30898	234	12	on	on	ADP
cjfa-30898	234	13	the	the	DET
cjfa-30898	234	14	impact	impact	NOUN
cjfa-30898	234	15	of	of	ADP
cjfa-30898	234	16	sr	sr	PROPN
cjfa-30898	234	17	on	on	ADP
cjfa-30898	234	18	firms	firm	NOUN
cjfa-30898	234	19	’	’	PART
cjfa-30898	234	20	performance	performance	NOUN
cjfa-30898	234	21	in	in	ADP
cjfa-30898	234	22	developing	develop	VERB
cjfa-30898	234	23	climes	clime	NOUN
cjfa-30898	234	24	.	.	PUNCT
cjfa-30898	235	1	the	the	DET
cjfa-30898	235	2	unique	unique	ADJ
cjfa-30898	235	3	motivation	motivation	NOUN
cjfa-30898	235	4	behind	behind	ADP
cjfa-30898	235	5	the	the	DET
cjfa-30898	235	6	study	study	NOUN
cjfa-30898	235	7	was	be	AUX
cjfa-30898	235	8	rooted	root	VERB
cjfa-30898	235	9	on	on	ADP
cjfa-30898	235	10	the	the	DET
cjfa-30898	235	11	inconclusive	inconclusive	ADJ
cjfa-30898	235	12	findings	finding	NOUN
cjfa-30898	235	13	on	on	ADP
cjfa-30898	235	14	the	the	DET
cjfa-30898	235	15	nexus	nexus	NOUN
cjfa-30898	235	16	.	.	PUNCT
cjfa-30898	236	1	the	the	DET
cjfa-30898	236	2	study	study	NOUN
cjfa-30898	236	3	relied	rely	VERB
cjfa-30898	236	4	on	on	ADP
cjfa-30898	236	5	a	a	DET
cjfa-30898	236	6	systematic	systematic	ADJ
cjfa-30898	236	7	review	review	NOUN
cjfa-30898	236	8	of	of	ADP
cjfa-30898	236	9	articles	article	NOUN
cjfa-30898	236	10	and	and	CCONJ
cjfa-30898	236	11	found	find	VERB
cjfa-30898	236	12	out	out	ADP
cjfa-30898	236	13	that	that	SCONJ
cjfa-30898	236	14	more	more	ADJ
cjfa-30898	236	15	studies	study	NOUN
cjfa-30898	236	16	have	have	AUX
cjfa-30898	236	17	carried	carry	VERB
cjfa-30898	236	18	in	in	ADP
cjfa-30898	236	19	developing	develop	VERB
cjfa-30898	236	20	countries	country	NOUN
cjfa-30898	236	21	than	than	ADP
cjfa-30898	236	22	developed	develop	VERB
cjfa-30898	236	23	countries	country	NOUN
cjfa-30898	236	24	from	from	ADP
cjfa-30898	236	25	the	the	DET
cjfa-30898	236	26	period	period	NOUN
cjfa-30898	236	27	of	of	ADP
cjfa-30898	236	28	2014	2014	NUM
cjfa-30898	236	29	to	to	ADP
cjfa-30898	236	30	2019	2019	NUM
cjfa-30898	236	31	.	.	PUNCT
cjfa-30898	237	1	most	most	ADJ
cjfa-30898	237	2	of	of	ADP
cjfa-30898	237	3	the	the	DET
cjfa-30898	237	4	studies	study	NOUN
cjfa-30898	237	5	done	do	VERB
cjfa-30898	237	6	in	in	ADP
cjfa-30898	237	7	developing	develop	VERB
cjfa-30898	237	8	countries	country	NOUN
cjfa-30898	237	9	used	use	VERB
cjfa-30898	237	10	the	the	DET
cjfa-30898	237	11	gri	gri	PROPN
cjfa-30898	237	12	framework	framework	NOUN
cjfa-30898	237	13	as	as	ADP
cjfa-30898	237	14	index	index	NOUN
cjfa-30898	237	15	for	for	ADP
cjfa-30898	237	16	sustainability	sustainability	NOUN
cjfa-30898	237	17	reporting	reporting	NOUN
cjfa-30898	237	18	and	and	CCONJ
cjfa-30898	237	19	return	return	NOUN
cjfa-30898	237	20	on	on	ADP
cjfa-30898	237	21	assets	asset	NOUN
cjfa-30898	237	22	was	be	AUX
cjfa-30898	237	23	the	the	DET
cjfa-30898	237	24	major	major	ADJ
cjfa-30898	237	25	proxy	proxy	NOUN
cjfa-30898	237	26	for	for	ADP
cjfa-30898	237	27	firm	firm	ADJ
cjfa-30898	237	28	performance	performance	NOUN
cjfa-30898	237	29	.	.	PUNCT
cjfa-30898	238	1	we	we	PRON
cjfa-30898	238	2	observed	observe	VERB
cjfa-30898	238	3	that	that	SCONJ
cjfa-30898	238	4	environmental	environmental	ADJ
cjfa-30898	238	5	and	and	CCONJ
cjfa-30898	238	6	social	social	ADJ
cjfa-30898	238	7	disclosures	disclosure	NOUN
cjfa-30898	238	8	were	be	AUX
cjfa-30898	238	9	low	low	ADJ
cjfa-30898	238	10	among	among	ADP
cjfa-30898	238	11	firms	firm	NOUN
cjfa-30898	238	12	in	in	ADP
cjfa-30898	238	13	developing	develop	VERB
cjfa-30898	238	14	climes	clime	NOUN
cjfa-30898	238	15	.	.	PUNCT
cjfa-30898	239	1	specifically	specifically	ADV
cjfa-30898	239	2	,	,	PUNCT
cjfa-30898	239	3	in	in	ADP
cjfa-30898	239	4	the	the	DET
cjfa-30898	239	5	nigeria	nigeria	PROPN
cjfa-30898	239	6	,	,	PUNCT
cjfa-30898	239	7	the	the	DET
cjfa-30898	239	8	rate	rate	NOUN
cjfa-30898	239	9	of	of	ADP
cjfa-30898	239	10	sustainability	sustainability	NOUN
cjfa-30898	239	11	disclosure	disclosure	NOUN
cjfa-30898	239	12	is	be	AUX
cjfa-30898	239	13	low	low	ADJ
cjfa-30898	239	14	.	.	PUNCT
cjfa-30898	240	1	this	this	PRON
cjfa-30898	240	2	implies	imply	VERB
cjfa-30898	240	3	that	that	SCONJ
cjfa-30898	240	4	developing	develop	VERB
cjfa-30898	240	5	nations	nation	NOUN
cjfa-30898	240	6	(	(	PUNCT
cjfa-30898	240	7	nigeria	nigeria	PROPN
cjfa-30898	240	8	inclusive	inclusive	NOUN
cjfa-30898	240	9	)	)	PUNCT
cjfa-30898	240	10	would	would	AUX
cjfa-30898	240	11	not	not	PART
cjfa-30898	240	12	be	be	AUX
cjfa-30898	240	13	achieving	achieve	VERB
cjfa-30898	240	14	sustainable	sustainable	ADJ
cjfa-30898	240	15	development	development	NOUN
cjfa-30898	240	16	goals	goal	NOUN
cjfa-30898	240	17	before	before	ADP
cjfa-30898	240	18	the	the	DET
cjfa-30898	240	19	year	year	NOUN
cjfa-30898	240	20	2030	2030	NUM
cjfa-30898	240	21	as	as	SCONJ
cjfa-30898	240	22	envisaged	envisage	VERB
cjfa-30898	240	23	by	by	ADP
cjfa-30898	240	24	the	the	DET
cjfa-30898	240	25	un	un	PROPN
cjfa-30898	240	26	.	.	PUNCT
cjfa-30898	241	1	this	this	PRON
cjfa-30898	241	2	is	be	AUX
cjfa-30898	241	3	because	because	SCONJ
cjfa-30898	241	4	of	of	ADP
cjfa-30898	241	5	the	the	DET
cjfa-30898	241	6	voluntary	voluntary	ADJ
cjfa-30898	241	7	nature	nature	NOUN
cjfa-30898	241	8	of	of	ADP
cjfa-30898	241	9	the	the	DET
cjfa-30898	241	10	report	report	NOUN
cjfa-30898	241	11	.	.	PUNCT
cjfa-30898	242	1	however	however	ADV
cjfa-30898	242	2	,	,	PUNCT
cjfa-30898	242	3	if	if	SCONJ
cjfa-30898	242	4	the	the	DET
cjfa-30898	242	5	report	report	NOUN
cjfa-30898	242	6	on	on	ADP
cjfa-30898	242	7	sustainability	sustainability	NOUN
cjfa-30898	242	8	issue	issue	NOUN
cjfa-30898	242	9	is	be	AUX
cjfa-30898	242	10	made	make	VERB
cjfa-30898	242	11	mandatory	mandatory	ADJ
cjfa-30898	242	12	,	,	PUNCT
cjfa-30898	242	13	then	then	ADV
cjfa-30898	242	14	it	it	PRON
cjfa-30898	242	15	can	can	AUX
cjfa-30898	242	16	be	be	AUX
cjfa-30898	242	17	said	say	VERB
cjfa-30898	242	18	that	that	SCONJ
cjfa-30898	242	19	the	the	DET
cjfa-30898	242	20	nation	nation	NOUN
cjfa-30898	242	21	is	be	AUX
cjfa-30898	242	22	on	on	ADP
cjfa-30898	242	23	the	the	DET
cjfa-30898	242	24	path	path	NOUN
cjfa-30898	242	25	of	of	ADP
cjfa-30898	242	26	sustainable	sustainable	ADJ
cjfa-30898	242	27	development	development	NOUN
cjfa-30898	242	28	.	.	PUNCT
cjfa-30898	243	1	empirically	empirically	ADV
cjfa-30898	243	2	literature	literature	PROPN
cjfa-30898	243	3	revealed	reveal	VERB
cjfa-30898	243	4	that	that	SCONJ
cjfa-30898	243	5	sr	sr	PROPN
cjfa-30898	243	6	positively	positively	ADV
cjfa-30898	243	7	affects	affect	VERB
cjfa-30898	243	8	firms	firm	NOUN
cjfa-30898	243	9	’	’	PART
cjfa-30898	243	10	performance	performance	NOUN
cjfa-30898	243	11	.	.	PUNCT
cjfa-30898	244	1	however	however	ADV
cjfa-30898	244	2	,	,	PUNCT
cjfa-30898	244	3	there	there	PRON
cjfa-30898	244	4	still	still	ADV
cjfa-30898	244	5	exist	exist	VERB
cjfa-30898	244	6	inconclusive	inconclusive	ADJ
cjfa-30898	244	7	findings	finding	NOUN
cjfa-30898	244	8	in	in	ADP
cjfa-30898	244	9	literature	literature	NOUN
cjfa-30898	244	10	,	,	PUNCT
cjfa-30898	244	11	this	this	PRON
cjfa-30898	244	12	could	could	AUX
cjfa-30898	244	13	table	table	VERB
cjfa-30898	244	14	1	1	NUM
cjfa-30898	244	15	.	.	PUNCT
cjfa-30898	245	1	the	the	DET
cjfa-30898	245	2	nexus	nexus	NOUN
cjfa-30898	245	3	…	…	PUNCT
cjfa-30898	245	4	hope	hope	PROPN
cjfa-30898	245	5	osayantin	osayantin	PROPN
cjfa-30898	245	6	aifuwa24	aifuwa24	PROPN
cjfa-30898	245	7	be	be	AUX
cjfa-30898	245	8	as	as	ADP
cjfa-30898	245	9	result	result	NOUN
cjfa-30898	245	10	of	of	ADP
cjfa-30898	245	11	sample	sample	NOUN
cjfa-30898	245	12	size	size	NOUN
cjfa-30898	245	13	and	and	CCONJ
cjfa-30898	245	14	sector	sector	NOUN
cjfa-30898	245	15	studies	study	NOUN
cjfa-30898	245	16	.	.	PUNCT
cjfa-30898	246	1	this	this	PRON
cjfa-30898	246	2	could	could	AUX
cjfa-30898	246	3	be	be	AUX
cjfa-30898	246	4	as	as	ADP
cjfa-30898	246	5	result	result	NOUN
cjfa-30898	246	6	of	of	ADP
cjfa-30898	246	7	sectors	sector	NOUN
cjfa-30898	246	8	investigated	investigate	VERB
cjfa-30898	246	9	and	and	CCONJ
cjfa-30898	246	10	the	the	DET
cjfa-30898	246	11	sample	sample	NOUN
cjfa-30898	246	12	size	size	NOUN
cjfa-30898	246	13	employed	employ	VERB
cjfa-30898	246	14	.	.	PUNCT
cjfa-30898	247	1	we	we	PRON
cjfa-30898	247	2	concluded	conclude	VERB
cjfa-30898	247	3	that	that	SCONJ
cjfa-30898	247	4	sr	sr	PROPN
cjfa-30898	247	5	affected	affect	VERB
cjfa-30898	247	6	firms	firm	NOUN
cjfa-30898	247	7	’	’	PART
cjfa-30898	247	8	performance	performance	NOUN
cjfa-30898	247	9	positively	positively	ADV
cjfa-30898	247	10	.	.	PUNCT
cjfa-30898	248	1	in	in	ADP
cjfa-30898	248	2	the	the	DET
cjfa-30898	248	3	light	light	NOUN
cjfa-30898	248	4	of	of	ADP
cjfa-30898	248	5	the	the	DET
cjfa-30898	248	6	above	above	NOUN
cjfa-30898	248	7	,	,	PUNCT
cjfa-30898	248	8	it	it	PRON
cjfa-30898	248	9	is	be	AUX
cjfa-30898	248	10	recommended	recommend	VERB
cjfa-30898	248	11	that	that	SCONJ
cjfa-30898	248	12	further	further	ADJ
cjfa-30898	248	13	studies	study	NOUN
cjfa-30898	248	14	should	should	AUX
cjfa-30898	248	15	be	be	AUX
cjfa-30898	248	16	carried	carry	VERB
cjfa-30898	248	17	out	out	ADP
cjfa-30898	248	18	on	on	ADP
cjfa-30898	248	19	the	the	DET
cjfa-30898	248	20	impact	impact	NOUN
cjfa-30898	248	21	of	of	ADP
cjfa-30898	248	22	sr	sr	PROPN
cjfa-30898	248	23	on	on	ADP
cjfa-30898	248	24	firms	firm	NOUN
cjfa-30898	248	25	’	’	PART
cjfa-30898	248	26	performance	performance	NOUN
cjfa-30898	248	27	based	base	VERB
cjfa-30898	248	28	on	on	ADP
cjfa-30898	248	29	the	the	DET
cjfa-30898	248	30	methodological	methodological	ADJ
cjfa-30898	248	31	improvement	improvement	NOUN
cjfa-30898	248	32	suggestedincreasing	suggestedincrease	VERB
cjfa-30898	248	33	the	the	DET
cjfa-30898	248	34	sample	sample	NOUN
cjfa-30898	248	35	size	size	NOUN
cjfa-30898	248	36	of	of	ADP
cjfa-30898	248	37	entities	entity	NOUN
cjfa-30898	248	38	investigated	investigate	VERB
cjfa-30898	248	39	to	to	PART
cjfa-30898	248	40	cover	cover	VERB
cjfa-30898	248	41	all	all	DET
cjfa-30898	248	42	sectors	sector	NOUN
cjfa-30898	248	43	of	of	ADP
cjfa-30898	248	44	the	the	DET
cjfa-30898	248	45	economy	economy	NOUN
cjfa-30898	248	46	,	,	PUNCT
cjfa-30898	248	47	and	and	CCONJ
cjfa-30898	248	48	for	for	ADP
cjfa-30898	248	49	longer	long	ADJ
cjfa-30898	248	50	periods	period	NOUN
cjfa-30898	248	51	.	.	PUNCT
cjfa-30898	248	52	 	 	SPACE
cjfa-30898	249	1	references	reference	NOUN
cjfa-30898	249	2	adam	adam	PROPN
cjfa-30898	249	3	,	,	PUNCT
cjfa-30898	249	4	e.e	e.e	PROPN
cjfa-30898	249	5	.	.	PROPN
cjfa-30898	249	6	(	(	PUNCT
cjfa-30898	249	7	1994	1994	NUM
cjfa-30898	249	8	)	)	PUNCT
cjfa-30898	249	9	.	.	PUNCT
cjfa-30898	250	1	alternative	alternative	ADJ
cjfa-30898	250	2	quality	quality	NOUN
cjfa-30898	250	3	improvement	improvement	NOUN
cjfa-30898	250	4	practices	practice	NOUN
cjfa-30898	250	5	and	and	CCONJ
cjfa-30898	250	6	organization	organization	NOUN
cjfa-30898	250	7	performance	performance	NOUN
cjfa-30898	250	8	.	.	PUNCT
cjfa-30898	251	1	journal	journal	NOUN
cjfa-30898	251	2	of	of	ADP
cjfa-30898	251	3	operations	operation	NOUN
cjfa-30898	251	4	management	management	NOUN
cjfa-30898	251	5	,	,	PUNCT
cjfa-30898	251	6	12(1	12(1	NUM
cjfa-30898	251	7	)	)	PUNCT
cjfa-30898	251	8	,	,	PUNCT
cjfa-30898	251	9	27	27	NUM
cjfa-30898	251	10	-	-	SYM
cjfa-30898	251	11	44	44	NUM
cjfa-30898	251	12	.	.	PUNCT
cjfa-30898	252	1	https://dx.doi	https://dx.doi	PROPN
cjfa-30898	252	2	.	.	PUNCT
cjfa-30898	253	1	org/10.1016/0272	org/10.1016/0272	PROPN
cjfa-30898	253	2	-	-	PUNCT
cjfa-30898	253	3	6963(94)90004	6963(94)90004	NOUN
cjfa-30898	253	4	-	-	PUNCT
cjfa-30898	253	5	3	3	NUM
cjfa-30898	253	6	.	.	PUNCT
cjfa-30898	254	1	adams	adams	PROPN
cjfa-30898	254	2	,	,	PUNCT
cjfa-30898	254	3	m.	m.	NOUN
cjfa-30898	254	4	,	,	PUNCT
cjfa-30898	254	5	thornton	thornton	PROPN
cjfa-30898	254	6	,	,	PUNCT
cjfa-30898	254	7	b.	b.	PROPN
cjfa-30898	254	8	,	,	PUNCT
cjfa-30898	254	9	&	&	CCONJ
cjfa-30898	254	10	sepehri	sepehri	PROPN
cjfa-30898	254	11	,	,	PUNCT
cjfa-30898	254	12	m.	m.	NOUN
cjfa-30898	254	13	(	(	PUNCT
cjfa-30898	254	14	2012	2012	NUM
cjfa-30898	254	15	)	)	PUNCT
cjfa-30898	254	16	.	.	PUNCT
cjfa-30898	255	1	the	the	DET
cjfa-30898	255	2	impact	impact	NOUN
cjfa-30898	255	3	of	of	ADP
cjfa-30898	255	4	the	the	DET
cjfa-30898	255	5	pursuit	pursuit	NOUN
cjfa-30898	255	6	of	of	ADP
cjfa-30898	255	7	sustainability	sustainability	NOUN
cjfa-30898	255	8	on	on	ADP
cjfa-30898	255	9	the	the	DET
cjfa-30898	255	10	financial	financial	ADJ
cjfa-30898	255	11	performance	performance	NOUN
cjfa-30898	255	12	of	of	ADP
cjfa-30898	255	13	the	the	DET
cjfa-30898	255	14	firm	firm	NOUN
cjfa-30898	255	15	.	.	PUNCT
cjfa-30898	256	1	journal	journal	PROPN
cjfa-30898	256	2	of	of	ADP
cjfa-30898	256	3	sustainability	sustainability	NOUN
cjfa-30898	256	4	and	and	CCONJ
cjfa-30898	256	5	green	green	ADJ
cjfa-30898	256	6	business	business	NOUN
cjfa-30898	256	7	,	,	PUNCT
cjfa-30898	256	8	1(1	1(1	NUM
cjfa-30898	256	9	)	)	PUNCT
cjfa-30898	256	10	,	,	PUNCT
cjfa-30898	256	11	24	24	NUM
cjfa-30898	256	12	-	-	SYM
cjfa-30898	256	13	32	32	NUM
cjfa-30898	256	14	.	.	PUNCT
cjfa-30898	257	1	aggarwal	aggarwal	NOUN
cjfa-30898	257	2	,	,	PUNCT
cjfa-30898	257	3	p.	p.	NOUN
cjfa-30898	257	4	(	(	PUNCT
cjfa-30898	257	5	2013	2013	NUM
cjfa-30898	257	6	)	)	PUNCT
cjfa-30898	257	7	.	.	PUNCT
cjfa-30898	258	1	impact	impact	NOUN
cjfa-30898	258	2	of	of	ADP
cjfa-30898	258	3	sustainability	sustainability	NOUN
cjfa-30898	258	4	performance	performance	NOUN
cjfa-30898	258	5	of	of	ADP
cjfa-30898	258	6	company	company	NOUN
cjfa-30898	258	7	on	on	ADP
cjfa-30898	258	8	its	its	PRON
cjfa-30898	258	9	financial	financial	ADJ
cjfa-30898	258	10	performance	performance	NOUN
cjfa-30898	258	11	.	.	PUNCT
cjfa-30898	259	1	a	a	DET
cjfa-30898	259	2	study	study	NOUN
cjfa-30898	259	3	of	of	ADP
cjfa-30898	259	4	listed	list	VERB
cjfa-30898	259	5	indian	indian	ADJ
cjfa-30898	259	6	companies	company	NOUN
cjfa-30898	259	7	.	.	PUNCT
cjfa-30898	260	1	global	global	ADJ
cjfa-30898	260	2	journal	journal	PROPN
cjfa-30898	260	3	of	of	ADP
cjfa-30898	260	4	management	management	NOUN
cjfa-30898	260	5	and	and	CCONJ
cjfa-30898	260	6	business	business	NOUN
cjfa-30898	260	7	research	research	NOUN
cjfa-30898	260	8	finance	finance	NOUN
cjfa-30898	260	9	,	,	PUNCT
cjfa-30898	260	10	13(11	13(11	NUM
cjfa-30898	260	11	)	)	PUNCT
cjfa-30898	260	12	,	,	PUNCT
cjfa-30898	260	13	61	61	NUM
cjfa-30898	260	14	-	-	SYM
cjfa-30898	260	15	69	69	NUM
cjfa-30898	260	16	.	.	PUNCT
cjfa-30898	261	1	aifuwa	aifuwa	PROPN
cjfa-30898	261	2	,	,	PUNCT
cjfa-30898	261	3	h.o	h.o	PROPN
cjfa-30898	261	4	.	.	PROPN
cjfa-30898	261	5	,	,	PUNCT
cjfa-30898	261	6	saidu	saidu	PROPN
cjfa-30898	261	7	,	,	PUNCT
cjfa-30898	261	8	m.	m.	NOUN
cjfa-30898	261	9	,	,	PUNCT
cjfa-30898	261	10	enehizena	enehizena	NOUN
cjfa-30898	261	11	,	,	PUNCT
cjfa-30898	261	12	o.c	o.c	PROPN
cjfa-30898	261	13	.	.	PROPN
cjfa-30898	261	14	,	,	PUNCT
cjfa-30898	261	15	&	&	CCONJ
cjfa-30898	261	16	osazevbaru	osazevbaru	PROPN
cjfa-30898	261	17	,	,	PUNCT
cjfa-30898	261	18	a.	a.	NOUN
cjfa-30898	261	19	(	(	PUNCT
cjfa-30898	261	20	2019	2019	NUM
cjfa-30898	261	21	)	)	PUNCT
cjfa-30898	261	22	.	.	PUNCT
cjfa-30898	262	1	accounting	account	VERB
cjfa-30898	262	2	information	information	NOUN
cjfa-30898	262	3	and	and	CCONJ
cjfa-30898	262	4	lending	lending	NOUN
cjfa-30898	262	5	decision	decision	NOUN
cjfa-30898	262	6	:	:	PUNCT
cjfa-30898	262	7	does	do	VERB
cjfa-30898	262	8	sustainability	sustainability	NOUN
cjfa-30898	262	9	disclosure	disclosure	NOUN
cjfa-30898	262	10	matter	matter	NOUN
cjfa-30898	262	11	?	?	PUNCT
cjfa-30898	263	1	copernican	copernican	PROPN
cjfa-30898	263	2	journal	journal	PROPN
cjfa-30898	263	3	of	of	ADP
cjfa-30898	263	4	finance	finance	NOUN
cjfa-30898	263	5	and	and	CCONJ
cjfa-30898	263	6	accounting	accounting	NOUN
cjfa-30898	263	7	,	,	PUNCT
cjfa-30898	263	8	8(4	8(4	NUM
cjfa-30898	263	9	)	)	PUNCT
cjfa-30898	263	10	,	,	PUNCT
cjfa-30898	263	11	61	61	NUM
cjfa-30898	263	12	-	-	SYM
cjfa-30898	263	13	89	89	NUM
cjfa-30898	263	14	.	.	PUNCT
cjfa-30898	264	1	http://dx.doi.org/10.12775/cjfa.2019.018	http://dx.doi.org/10.12775/cjfa.2019.018	PROPN
cjfa-30898	264	2	.	.	PUNCT
cjfa-30898	265	1	alshehhi	alshehhi	PROPN
cjfa-30898	265	2	,	,	PUNCT
cjfa-30898	265	3	a.	a.	NOUN
cjfa-30898	265	4	,	,	PUNCT
cjfa-30898	265	5	nobanee	nobanee	NOUN
cjfa-30898	265	6	,	,	PUNCT
cjfa-30898	265	7	h.	h.	PROPN
cjfa-30898	265	8	,	,	PUNCT
cjfa-30898	265	9	&	&	CCONJ
cjfa-30898	265	10	khare	khare	PROPN
cjfa-30898	265	11	,	,	PUNCT
cjfa-30898	265	12	n.	n.	NOUN
cjfa-30898	265	13	(	(	PUNCT
cjfa-30898	265	14	2018	2018	NUM
cjfa-30898	265	15	)	)	PUNCT
cjfa-30898	265	16	.	.	PUNCT
cjfa-30898	266	1	the	the	DET
cjfa-30898	266	2	impact	impact	NOUN
cjfa-30898	266	3	of	of	ADP
cjfa-30898	266	4	sustainability	sustainability	NOUN
cjfa-30898	266	5	practices	practice	NOUN
cjfa-30898	266	6	on	on	ADP
cjfa-30898	266	7	corporate	corporate	ADJ
cjfa-30898	266	8	financial	financial	ADJ
cjfa-30898	266	9	performance	performance	NOUN
cjfa-30898	266	10	:	:	PUNCT
cjfa-30898	266	11	literature	literature	NOUN
cjfa-30898	266	12	trends	trend	NOUN
cjfa-30898	266	13	and	and	CCONJ
cjfa-30898	266	14	future	future	ADJ
cjfa-30898	266	15	research	research	NOUN
cjfa-30898	266	16	potential	potential	NOUN
cjfa-30898	266	17	.	.	PUNCT
cjfa-30898	267	1	sustainability	sustainability	NOUN
cjfa-30898	267	2	,	,	PUNCT
cjfa-30898	267	3	10(494	10(494	NOUN
cjfa-30898	267	4	)	)	PUNCT
cjfa-30898	267	5	,	,	PUNCT
cjfa-30898	267	6	1	1	NUM
cjfa-30898	267	7	-	-	SYM
cjfa-30898	267	8	25	25	NUM
cjfa-30898	267	9	.	.	PUNCT
cjfa-30898	268	1	https://dx.doi.org/10.3390/su10020494	https://dx.doi.org/10.3390/su10020494	NOUN
cjfa-30898	268	2	.	.	PUNCT
cjfa-30898	269	1	al	al	PROPN
cjfa-30898	269	2	-	-	PUNCT
cjfa-30898	269	3	gamrh	gamrh	PROPN
cjfa-30898	269	4	,	,	PUNCT
cjfa-30898	269	5	b.	b.	PROPN
cjfa-30898	269	6	,	,	PUNCT
cjfa-30898	269	7	&	&	CCONJ
cjfa-30898	269	8	al	al	PROPN
cjfa-30898	269	9	-	-	PUNCT
cjfa-30898	269	10	dharnari	dharnari	PROPN
cjfa-30898	269	11	,	,	PUNCT
cjfa-30898	269	12	r.a	r.a	PROPN
cjfa-30898	269	13	.	.	PROPN
cjfa-30898	269	14	(	(	PUNCT
cjfa-30898	269	15	2016	2016	NUM
cjfa-30898	269	16	)	)	PUNCT
cjfa-30898	269	17	.	.	PUNCT
cjfa-30898	270	1	firm	firm	ADJ
cjfa-30898	270	2	characteristic	characteristic	ADJ
cjfa-30898	270	3	and	and	CCONJ
cjfa-30898	270	4	corporate	corporate	ADJ
cjfa-30898	270	5	social	social	ADJ
cjfa-30898	270	6	responsibility	responsibility	NOUN
cjfa-30898	270	7	.	.	PUNCT
cjfa-30898	271	1	international	international	ADJ
cjfa-30898	271	2	business	business	NOUN
cjfa-30898	271	3	management	management	NOUN
cjfa-30898	271	4	,	,	PUNCT
cjfa-30898	271	5	10(8	10(8	NOUN
cjfa-30898	271	6	)	)	PUNCT
cjfa-30898	271	7	,	,	PUNCT
cjfa-30898	271	8	4283	4283	NUM
cjfa-30898	271	9	-	-	SYM
cjfa-30898	271	10	4291	4291	NUM
cjfa-30898	271	11	.	.	PUNCT
cjfa-30898	272	1	amacha	amacha	PROPN
cjfa-30898	272	2	,	,	PUNCT
cjfa-30898	272	3	e.b	e.b	PROPN
cjfa-30898	272	4	.	.	PROPN
cjfa-30898	272	5	,	,	PUNCT
cjfa-30898	272	6	&	&	CCONJ
cjfa-30898	272	7	dastance	dastance	NOUN
cjfa-30898	272	8	,	,	PUNCT
cjfa-30898	272	9	o.	o.	NOUN
cjfa-30898	272	10	(	(	PUNCT
cjfa-30898	272	11	2017	2017	NUM
cjfa-30898	272	12	)	)	PUNCT
cjfa-30898	272	13	.	.	PUNCT
cjfa-30898	273	1	sustainability	sustainability	NOUN
cjfa-30898	273	2	practices	practice	NOUN
cjfa-30898	273	3	as	as	ADP
cjfa-30898	273	4	determinants	determinant	NOUN
cjfa-30898	273	5	of	of	ADP
cjfa-30898	273	6	financial	financial	ADJ
cjfa-30898	273	7	performance	performance	NOUN
cjfa-30898	273	8	:	:	PUNCT
cjfa-30898	273	9	a	a	DET
cjfa-30898	273	10	case	case	NOUN
cjfa-30898	273	11	of	of	ADP
cjfa-30898	273	12	malaysian	malaysian	ADJ
cjfa-30898	273	13	corporations	corporation	NOUN
cjfa-30898	273	14	.	.	PUNCT
cjfa-30898	274	1	journal	journal	PROPN
cjfa-30898	274	2	of	of	ADP
cjfa-30898	274	3	asian	asian	ADJ
cjfa-30898	274	4	finance	finance	NOUN
cjfa-30898	274	5	,	,	PUNCT
cjfa-30898	274	6	economics	economic	NOUN
cjfa-30898	274	7	and	and	CCONJ
cjfa-30898	274	8	business	business	NOUN
cjfa-30898	274	9	,	,	PUNCT
cjfa-30898	274	10	4(2	4(2	NUM
cjfa-30898	274	11	)	)	PUNCT
cjfa-30898	274	12	,	,	PUNCT
cjfa-30898	274	13	55	55	NUM
cjfa-30898	274	14	-	-	SYM
cjfa-30898	274	15	68	68	NUM
cjfa-30898	274	16	.	.	PUNCT
cjfa-30898	275	1	https://dx.doi.org/10.13106/jafeb.2017.vol4	https://dx.doi.org/10.13106/jafeb.2017.vol4	PROPN
cjfa-30898	275	2	.	.	PUNCT
cjfa-30898	275	3	no2.55	no2.55	PROPN
cjfa-30898	275	4	.	.	PUNCT
cjfa-30898	276	1	asaolu	asaolu	PROPN
cjfa-30898	276	2	,	,	PUNCT
cjfa-30898	276	3	t.o	t.o	PROPN
cjfa-30898	276	4	.	.	PROPN
cjfa-30898	276	5	,	,	PUNCT
cjfa-30898	276	6	agboola	agboola	PROPN
cjfa-30898	276	7	,	,	PUNCT
cjfa-30898	276	8	a.a	a.a	PROPN
cjfa-30898	276	9	.	.	PROPN
cjfa-30898	276	10	,	,	PUNCT
cjfa-30898	276	11	ayoola	ayoola	PROPN
cjfa-30898	276	12	,	,	PUNCT
cjfa-30898	276	13	t.j	t.j	PROPN
cjfa-30898	276	14	.	.	PROPN
cjfa-30898	276	15	,	,	PUNCT
cjfa-30898	276	16	&	&	CCONJ
cjfa-30898	276	17	salawu	salawu	PROPN
cjfa-30898	276	18	,	,	PUNCT
cjfa-30898	276	19	m.k	m.k	PROPN
cjfa-30898	276	20	.	.	PUNCT
cjfa-30898	276	21	(	(	PUNCT
cjfa-30898	276	22	2011	2011	NUM
cjfa-30898	276	23	)	)	PUNCT
cjfa-30898	276	24	.	.	PUNCT
cjfa-30898	277	1	sustainability	sustainability	NOUN
cjfa-30898	277	2	reporting	report	VERB
cjfa-30898	277	3	in	in	ADP
cjfa-30898	277	4	the	the	DET
cjfa-30898	277	5	nigerian	nigerian	ADJ
cjfa-30898	277	6	oil	oil	NOUN
cjfa-30898	277	7	and	and	CCONJ
cjfa-30898	277	8	gas	gas	NOUN
cjfa-30898	277	9	sector	sector	NOUN
cjfa-30898	277	10	.	.	PUNCT
cjfa-30898	278	1	environmental	environmental	ADJ
cjfa-30898	278	2	management	management	NOUN
cjfa-30898	278	3	conference	conference	NOUN
cjfa-30898	278	4	proceedings	proceeding	NOUN
cjfa-30898	278	5	.	.	PUNCT
cjfa-30898	279	1	federal	federal	ADJ
cjfa-30898	279	2	university	university	PROPN
cjfa-30898	279	3	of	of	ADP
cjfa-30898	279	4	agriculture	agriculture	PROPN
cjfa-30898	279	5	,	,	PUNCT
cjfa-30898	279	6	abeokuta	abeokuta	PROPN
cjfa-30898	279	7	,	,	PUNCT
cjfa-30898	279	8	nigeria	nigeria	PROPN
cjfa-30898	279	9	.	.	PUNCT
cjfa-30898	280	1	asuquo	asuquo	PROPN
cjfa-30898	280	2	,	,	PUNCT
cjfa-30898	280	3	a.i	a.i	PROPN
cjfa-30898	280	4	.	.	PROPN
cjfa-30898	280	5	,	,	PUNCT
cjfa-30898	280	6	dada	dada	PROPN
cjfa-30898	280	7	,	,	PUNCT
cjfa-30898	280	8	e.t	e.t	PROPN
cjfa-30898	280	9	.	.	PROPN
cjfa-30898	280	10	,	,	PUNCT
cjfa-30898	280	11	&	&	CCONJ
cjfa-30898	280	12	onyeogaziri	onyeogaziri	PROPN
cjfa-30898	280	13	,	,	PUNCT
cjfa-30898	280	14	u.r	u.r	PROPN
cjfa-30898	280	15	.	.	PROPN
cjfa-30898	280	16	(	(	PUNCT
cjfa-30898	280	17	2018	2018	NUM
cjfa-30898	280	18	)	)	PUNCT
cjfa-30898	280	19	.	.	PUNCT
cjfa-30898	281	1	the	the	DET
cjfa-30898	281	2	effect	effect	NOUN
cjfa-30898	281	3	of	of	ADP
cjfa-30898	281	4	sustainability	sustainability	NOUN
cjfa-30898	281	5	reporting	report	VERB
cjfa-30898	281	6	on	on	ADP
cjfa-30898	281	7	corporate	corporate	ADJ
cjfa-30898	281	8	performance	performance	NOUN
cjfa-30898	281	9	of	of	ADP
cjfa-30898	281	10	selected	select	VERB
cjfa-30898	281	11	quoted	quote	VERB
cjfa-30898	281	12	brewery	brewery	NOUN
cjfa-30898	281	13	firms	firm	NOUN
cjfa-30898	281	14	in	in	ADP
cjfa-30898	281	15	nigeria	nigeria	PROPN
cjfa-30898	281	16	.	.	PUNCT
cjfa-30898	282	1	international	international	ADJ
cjfa-30898	282	2	journal	journal	PROPN
cjfa-30898	282	3	of	of	ADP
cjfa-30898	282	4	business	business	NOUN
cjfa-30898	282	5	and	and	CCONJ
cjfa-30898	282	6	law	law	NOUN
cjfa-30898	282	7	research	research	NOUN
cjfa-30898	282	8	,	,	PUNCT
cjfa-30898	282	9	6(3	6(3	NUM
cjfa-30898	282	10	)	)	PUNCT
cjfa-30898	282	11	,	,	PUNCT
cjfa-30898	282	12	1	1	NUM
cjfa-30898	282	13	-	-	SYM
cjfa-30898	282	14	10	10	NUM
cjfa-30898	282	15	.	.	PUNCT
cjfa-30898	283	1	ayoola	ayoola	PROPN
cjfa-30898	283	2	,	,	PUNCT
cjfa-30898	283	3	t.j	t.j	PROPN
cjfa-30898	283	4	.	.	PROPN
cjfa-30898	283	5	,	,	PUNCT
cjfa-30898	283	6	&	&	CCONJ
cjfa-30898	283	7	olasanmi	olasanmi	PROPN
cjfa-30898	283	8	,	,	PUNCT
cjfa-30898	283	9	o.o	o.o	PROPN
cjfa-30898	283	10	.	.	PROPN
cjfa-30898	283	11	(	(	PUNCT
cjfa-30898	283	12	2013	2013	NUM
cjfa-30898	283	13	)	)	PUNCT
cjfa-30898	283	14	.	.	PUNCT
cjfa-30898	284	1	business	business	NOUN
cjfa-30898	284	2	case	case	NOUN
cjfa-30898	284	3	for	for	ADP
cjfa-30898	284	4	integrated	integrated	ADJ
cjfa-30898	284	5	reporting	reporting	NOUN
cjfa-30898	284	6	in	in	ADP
cjfa-30898	284	7	nigeria	nigeria	PROPN
cjfa-30898	284	8	oil	oil	NOUN
cjfa-30898	284	9	and	and	CCONJ
cjfa-30898	284	10	gas	gas	NOUN
cjfa-30898	284	11	sector	sector	NOUN
cjfa-30898	284	12	.	.	PUNCT
cjfa-30898	285	1	issues	issue	NOUN
cjfa-30898	285	2	in	in	ADP
cjfa-30898	285	3	social	social	ADJ
cjfa-30898	285	4	and	and	CCONJ
cjfa-30898	285	5	environmental	environmental	ADJ
cjfa-30898	285	6	accounting	accounting	NOUN
cjfa-30898	285	7	,	,	PUNCT
cjfa-30898	285	8	7(1	7(1	NUM
cjfa-30898	285	9	)	)	PUNCT
cjfa-30898	285	10	,	,	PUNCT
cjfa-30898	285	11	30	30	NUM
cjfa-30898	285	12	-	-	SYM
cjfa-30898	285	13	54	54	NUM
cjfa-30898	285	14	.	.	PUNCT
cjfa-30898	286	1	https://	https://	PROPN
cjfa-30898	286	2	dx.doi.org/10.22164/isea.v7i1.74	dx.doi.org/10.22164/isea.v7i1.74	PROPN
cjfa-30898	286	3	.	.	PUNCT
cjfa-30898	287	1	sustainability	sustainability	NOUN
cjfa-30898	287	2	reporting	reporting	NOUN
cjfa-30898	287	3	and	and	CCONJ
cjfa-30898	287	4	firm	firm	ADJ
cjfa-30898	287	5	performance	performance	NOUN
cjfa-30898	287	6	…	…	NUM
cjfa-30898	287	7	25	25	NUM
cjfa-30898	287	8	balabanis	balabani	NOUN
cjfa-30898	287	9	,	,	PUNCT
cjfa-30898	287	10	g.	g.	PROPN
cjfa-30898	287	11	,	,	PUNCT
cjfa-30898	287	12	philips	philips	PROPN
cjfa-30898	287	13	,	,	PUNCT
cjfa-30898	287	14	h.	h.	PROPN
cjfa-30898	287	15	,	,	PUNCT
cjfa-30898	287	16	&	&	CCONJ
cjfa-30898	287	17	lyall	lyall	PROPN
cjfa-30898	287	18	,	,	PUNCT
cjfa-30898	287	19	j.	j.	PROPN
cjfa-30898	287	20	(	(	PUNCT
cjfa-30898	287	21	1998	1998	NUM
cjfa-30898	287	22	)	)	PUNCT
cjfa-30898	287	23	.	.	PUNCT
cjfa-30898	288	1	corporate	corporate	ADJ
cjfa-30898	288	2	social	social	ADJ
cjfa-30898	288	3	responsibility	responsibility	NOUN
cjfa-30898	288	4	&	&	CCONJ
cjfa-30898	288	5	economic	economic	ADJ
cjfa-30898	288	6	performance	performance	NOUN
cjfa-30898	288	7	in	in	ADP
cjfa-30898	288	8	the	the	DET
cjfa-30898	288	9	top	top	NOUN
cjfa-30898	288	10	of	of	ADP
cjfa-30898	288	11	british	british	ADJ
cjfa-30898	288	12	companies	company	NOUN
cjfa-30898	288	13	:	:	PUNCT
cjfa-30898	288	14	are	be	AUX
cjfa-30898	288	15	they	they	PRON
cjfa-30898	288	16	linked	link	VERB
cjfa-30898	288	17	?	?	PUNCT
cjfa-30898	289	1	european	european	ADJ
cjfa-30898	289	2	business	business	PROPN
cjfa-30898	289	3	review	review	PROPN
cjfa-30898	289	4	,	,	PUNCT
cjfa-30898	289	5	98	98	NUM
cjfa-30898	289	6	,	,	PUNCT
cjfa-30898	289	7	25	25	NUM
cjfa-30898	289	8	-	-	SYM
cjfa-30898	289	9	44	44	NUM
cjfa-30898	289	10	.	.	PUNCT
cjfa-30898	290	1	bayoud	bayoud	ADJ
cjfa-30898	290	2	,	,	PUNCT
cjfa-30898	290	3	n.s	n.s	PROPN
cjfa-30898	290	4	.	.	PROPN
cjfa-30898	290	5	,	,	PUNCT
cjfa-30898	290	6	kavanagh	kavanagh	PROPN
cjfa-30898	290	7	,	,	PUNCT
cjfa-30898	290	8	m.	m.	NOUN
cjfa-30898	290	9	,	,	PUNCT
cjfa-30898	290	10	&	&	CCONJ
cjfa-30898	290	11	slaughter	slaughter	NOUN
cjfa-30898	290	12	,	,	PUNCT
cjfa-30898	290	13	g.	g.	PROPN
cjfa-30898	290	14	(	(	PUNCT
cjfa-30898	290	15	2012	2012	NUM
cjfa-30898	290	16	)	)	PUNCT
cjfa-30898	290	17	.	.	PUNCT
cjfa-30898	291	1	corporate	corporate	ADJ
cjfa-30898	291	2	social	social	ADJ
cjfa-30898	291	3	responsibility	responsibility	NOUN
cjfa-30898	291	4	disclosure	disclosure	NOUN
cjfa-30898	291	5	and	and	CCONJ
cjfa-30898	291	6	corporate	corporate	ADJ
cjfa-30898	291	7	reputation	reputation	NOUN
cjfa-30898	291	8	in	in	ADP
cjfa-30898	291	9	developing	develop	VERB
cjfa-30898	291	10	countries	country	NOUN
cjfa-30898	291	11	:	:	PUNCT
cjfa-30898	291	12	the	the	DET
cjfa-30898	291	13	case	case	NOUN
cjfa-30898	291	14	of	of	ADP
cjfa-30898	291	15	libya	libya	PROPN
cjfa-30898	291	16	.	.	PUNCT
cjfa-30898	292	1	journal	journal	PROPN
cjfa-30898	292	2	of	of	ADP
cjfa-30898	292	3	business	business	NOUN
cjfa-30898	292	4	and	and	CCONJ
cjfa-30898	292	5	policy	policy	NOUN
cjfa-30898	292	6	research	research	NOUN
cjfa-30898	292	7	,	,	PUNCT
cjfa-30898	292	8	7(1	7(1	NUM
cjfa-30898	292	9	)	)	PUNCT
cjfa-30898	292	10	,	,	PUNCT
cjfa-30898	292	11	131	131	NUM
cjfa-30898	292	12	-	-	SYM
cjfa-30898	292	13	60	60	NUM
cjfa-30898	292	14	.	.	PUNCT
cjfa-30898	293	1	bebbington	bebbington	PROPN
cjfa-30898	293	2	,	,	PUNCT
cjfa-30898	293	3	j.	j.	PROPN
cjfa-30898	293	4	,	,	PUNCT
cjfa-30898	293	5	&	&	CCONJ
cjfa-30898	293	6	unerman	unerman	PROPN
cjfa-30898	293	7	,	,	PUNCT
cjfa-30898	293	8	j.	j.	PROPN
cjfa-30898	293	9	(	(	PUNCT
cjfa-30898	293	10	2017	2017	NUM
cjfa-30898	293	11	)	)	PUNCT
cjfa-30898	293	12	.	.	PUNCT
cjfa-30898	294	1	achieving	achieve	VERB
cjfa-30898	294	2	the	the	DET
cjfa-30898	294	3	united	united	PROPN
cjfa-30898	294	4	nations	nations	PROPN
cjfa-30898	294	5	sustainable	sustainable	ADJ
cjfa-30898	294	6	development	development	NOUN
cjfa-30898	294	7	goals	goal	NOUN
cjfa-30898	294	8	:	:	PUNCT
cjfa-30898	294	9	an	an	DET
cjfa-30898	294	10	enabling	enable	VERB
cjfa-30898	294	11	role	role	NOUN
cjfa-30898	294	12	for	for	ADP
cjfa-30898	294	13	academic	academic	ADJ
cjfa-30898	294	14	research	research	NOUN
cjfa-30898	294	15	.	.	PUNCT
cjfa-30898	295	1	accounting	accounting	NOUN
cjfa-30898	295	2	,	,	PUNCT
cjfa-30898	295	3	auditing	auditing	NOUN
cjfa-30898	295	4	and	and	CCONJ
cjfa-30898	295	5	accountability	accountability	NOUN
cjfa-30898	295	6	journal	journal	NOUN
cjfa-30898	295	7	,	,	PUNCT
cjfa-30898	295	8	preprint	preprint	NOUN
cjfa-30898	295	9	,	,	PUNCT
cjfa-30898	295	10	1	1	NUM
cjfa-30898	295	11	-	-	SYM
cjfa-30898	295	12	24	24	NUM
cjfa-30898	295	13	.	.	PUNCT
cjfa-30898	295	14	bebbington	bebbington	PROPN
cjfa-30898	295	15	,	,	PUNCT
cjfa-30898	295	16	j.	j.	PROPN
cjfa-30898	295	17	,	,	PUNCT
cjfa-30898	295	18	&	&	CCONJ
cjfa-30898	295	19	larrinaga	larrinaga	PROPN
cjfa-30898	295	20	,	,	PUNCT
cjfa-30898	295	21	c.	c.	PROPN
cjfa-30898	295	22	(	(	PUNCT
cjfa-30898	295	23	2014	2014	NUM
cjfa-30898	295	24	)	)	PUNCT
cjfa-30898	295	25	.	.	PUNCT
cjfa-30898	296	1	accounting	accounting	NOUN
cjfa-30898	296	2	and	and	CCONJ
cjfa-30898	296	3	sustainable	sustainable	ADJ
cjfa-30898	296	4	development	development	NOUN
cjfa-30898	296	5	:	:	PUNCT
cjfa-30898	296	6	an	an	DET
cjfa-30898	296	7	exploration	exploration	NOUN
cjfa-30898	296	8	.	.	PUNCT
cjfa-30898	297	1	accounting	accounting	NOUN
cjfa-30898	297	2	,	,	PUNCT
cjfa-30898	297	3	organization	organization	NOUN
cjfa-30898	297	4	and	and	CCONJ
cjfa-30898	297	5	society	society	NOUN
cjfa-30898	297	6	,	,	PUNCT
cjfa-30898	297	7	39(6	39(6	NUM
cjfa-30898	297	8	)	)	PUNCT
cjfa-30898	297	9	,	,	PUNCT
cjfa-30898	297	10	395	395	NUM
cjfa-30898	297	11	-	-	SYM
cjfa-30898	297	12	413	413	NUM
cjfa-30898	297	13	.	.	PUNCT
cjfa-30898	298	1	https://dx.doi	https://dx.doi	NOUN
cjfa-30898	298	2	.	.	PUNCT
cjfa-30898	299	1	org/10.1016	org/10.1016	PROPN
cjfa-30898	299	2	/	/	SYM
cjfa-30898	299	3	j.aos.2014.01.003	j.aos.2014.01.003	PROPN
cjfa-30898	299	4	.	.	PUNCT
cjfa-30898	299	5	beredugo	beredugo	PROPN
cjfa-30898	299	6	,	,	PUNCT
cjfa-30898	299	7	s.b	s.b	PROPN
cjfa-30898	299	8	.	.	PROPN
cjfa-30898	299	9	,	,	PUNCT
cjfa-30898	299	10	&	&	CCONJ
cjfa-30898	299	11	mefor	mefor	PROPN
cjfa-30898	299	12	,	,	PUNCT
cjfa-30898	299	13	i.k	i.k	PROPN
cjfa-30898	299	14	.	.	PROPN
cjfa-30898	299	15	(	(	PUNCT
cjfa-30898	299	16	2016	2016	NUM
cjfa-30898	299	17	)	)	PUNCT
cjfa-30898	299	18	.	.	PUNCT
cjfa-30898	300	1	the	the	DET
cjfa-30898	300	2	impact	impact	NOUN
cjfa-30898	300	3	of	of	ADP
cjfa-30898	300	4	environmental	environmental	ADJ
cjfa-30898	300	5	accounting	accounting	NOUN
cjfa-30898	300	6	and	and	CCONJ
cjfa-30898	300	7	reporting	report	VERB
cjfa-30898	300	8	on	on	ADP
cjfa-30898	300	9	sustainable	sustainable	ADJ
cjfa-30898	300	10	development	development	NOUN
cjfa-30898	300	11	in	in	ADP
cjfa-30898	300	12	nigeria	nigeria	PROPN
cjfa-30898	300	13	.	.	PUNCT
cjfa-30898	301	1	research	research	NOUN
cjfa-30898	301	2	journal	journal	PROPN
cjfa-30898	301	3	of	of	ADP
cjfa-30898	301	4	finance	finance	NOUN
cjfa-30898	301	5	and	and	CCONJ
cjfa-30898	301	6	accounting	accounting	NOUN
cjfa-30898	301	7	,	,	PUNCT
cjfa-30898	301	8	3(7	3(7	NUM
cjfa-30898	301	9	)	)	PUNCT
cjfa-30898	301	10	,	,	PUNCT
cjfa-30898	301	11	55	55	NUM
cjfa-30898	301	12	-	-	SYM
cjfa-30898	301	13	63	63	NUM
cjfa-30898	301	14	.	.	PUNCT
cjfa-30898	302	1	bowrin	bowrin	ADJ
cjfa-30898	302	2	,	,	PUNCT
cjfa-30898	302	3	a.r	a.r	PROPN
cjfa-30898	302	4	.	.	PROPN
cjfa-30898	302	5	(	(	PUNCT
cjfa-30898	302	6	2013	2013	NUM
cjfa-30898	302	7	)	)	PUNCT
cjfa-30898	302	8	.	.	PUNCT
cjfa-30898	303	1	corporate	corporate	ADJ
cjfa-30898	303	2	social	social	ADJ
cjfa-30898	303	3	and	and	CCONJ
cjfa-30898	303	4	environmental	environmental	ADJ
cjfa-30898	303	5	reporting	reporting	NOUN
cjfa-30898	303	6	in	in	ADP
cjfa-30898	303	7	the	the	DET
cjfa-30898	303	8	caribbean	caribbean	PROPN
cjfa-30898	303	9	.	.	PUNCT
cjfa-30898	304	1	social	social	ADJ
cjfa-30898	304	2	responsibility	responsibility	NOUN
cjfa-30898	304	3	journal	journal	NOUN
cjfa-30898	304	4	,	,	PUNCT
cjfa-30898	304	5	9(2	9(2	NUM
cjfa-30898	304	6	)	)	PUNCT
cjfa-30898	304	7	,	,	PUNCT
cjfa-30898	304	8	259	259	NUM
cjfa-30898	304	9	-	-	SYM
cjfa-30898	304	10	280	280	NUM
cjfa-30898	304	11	.	.	PUNCT
cjfa-30898	305	1	https://dx.doi.org/10.1108/srj082011-0074	https://dx.doi.org/10.1108/srj082011-0074	PROPN
cjfa-30898	305	2	.	.	PUNCT
cjfa-30898	306	1	brundtland	brundtland	PROPN
cjfa-30898	306	2	,	,	PUNCT
cjfa-30898	306	3	g.h	g.h	PROPN
cjfa-30898	306	4	.	.	PROPN
cjfa-30898	306	5	(	(	PUNCT
cjfa-30898	306	6	1987	1987	NUM
cjfa-30898	306	7	)	)	PUNCT
cjfa-30898	306	8	.	.	PUNCT
cjfa-30898	307	1	our	our	PRON
cjfa-30898	307	2	common	common	ADJ
cjfa-30898	307	3	future	future	NOUN
cjfa-30898	307	4	.	.	PUNCT
cjfa-30898	308	1	united	united	PROPN
cjfa-30898	308	2	nations	nations	PROPN
cjfa-30898	308	3	world	world	PROPN
cjfa-30898	308	4	commission	commission	PROPN
cjfa-30898	308	5	on	on	ADP
cjfa-30898	308	6	environment	environment	NOUN
cjfa-30898	308	7	and	and	CCONJ
cjfa-30898	308	8	development	development	NOUN
cjfa-30898	308	9	(	(	PUNCT
cjfa-30898	308	10	brundtland	brundtland	PROPN
cjfa-30898	308	11	commission	commission	PROPN
cjfa-30898	308	12	)	)	PUNCT
cjfa-30898	308	13	.	.	PUNCT
cjfa-30898	309	1	oxford	oxford	NOUN
cjfa-30898	309	2	:	:	PUNCT
cjfa-30898	309	3	oxford	oxford	PROPN
cjfa-30898	309	4	university	university	PROPN
cjfa-30898	309	5	press	press	NOUN
cjfa-30898	309	6	.	.	PUNCT
cjfa-30898	310	1	burhan	burhan	PROPN
cjfa-30898	310	2	,	,	PUNCT
cjfa-30898	310	3	a.h	a.h	PROPN
cjfa-30898	310	4	.	.	PROPN
cjfa-30898	310	5	,	,	PUNCT
cjfa-30898	310	6	&	&	CCONJ
cjfa-30898	310	7	rahmanti	rahmanti	PROPN
cjfa-30898	310	8	,	,	PUNCT
cjfa-30898	310	9	w.	w.	PROPN
cjfa-30898	310	10	(	(	PUNCT
cjfa-30898	310	11	2012	2012	NUM
cjfa-30898	310	12	)	)	PUNCT
cjfa-30898	310	13	.	.	PUNCT
cjfa-30898	311	1	the	the	DET
cjfa-30898	311	2	impact	impact	NOUN
cjfa-30898	311	3	of	of	ADP
cjfa-30898	311	4	sustainability	sustainability	NOUN
cjfa-30898	311	5	reporting	report	VERB
cjfa-30898	311	6	on	on	ADP
cjfa-30898	311	7	company	company	NOUN
cjfa-30898	311	8	performance	performance	NOUN
cjfa-30898	311	9	.	.	PUNCT
cjfa-30898	312	1	journal	journal	NOUN
cjfa-30898	312	2	of	of	ADP
cjfa-30898	312	3	economics	economic	NOUN
cjfa-30898	312	4	,	,	PUNCT
cjfa-30898	312	5	business	business	NOUN
cjfa-30898	312	6	,	,	PUNCT
cjfa-30898	312	7	and	and	CCONJ
cjfa-30898	312	8	accountancy	accountancy	PROPN
cjfa-30898	312	9	ventura	ventura	PROPN
cjfa-30898	312	10	,	,	PUNCT
cjfa-30898	312	11	15(2	15(2	NUM
cjfa-30898	312	12	)	)	PUNCT
cjfa-30898	312	13	,	,	PUNCT
cjfa-30898	312	14	257	257	NUM
cjfa-30898	312	15	-	-	SYM
cjfa-30898	312	16	272	272	NUM
cjfa-30898	312	17	.	.	PUNCT
cjfa-30898	313	1	https://dx.doi.org/10.14414/jebav.v15i2.79	https://dx.doi.org/10.14414/jebav.v15i2.79	NOUN
cjfa-30898	313	2	.	.	NOUN
cjfa-30898	313	3	carp	carp	NOUN
cjfa-30898	313	4	,	,	PUNCT
cjfa-30898	313	5	m.	m.	NOUN
cjfa-30898	313	6	,	,	PUNCT
cjfa-30898	313	7	păvăloaia	păvăloaia	PROPN
cjfa-30898	313	8	,	,	PUNCT
cjfa-30898	313	9	l.	l.	PROPN
cjfa-30898	313	10	,	,	PUNCT
cjfa-30898	313	11	afrăsinei	afrăsinei	NOUN
cjfa-30898	313	12	,	,	PUNCT
cjfa-30898	313	13	m.	m.	NOUN
cjfa-30898	313	14	,	,	PUNCT
cjfa-30898	313	15	&	&	CCONJ
cjfa-30898	313	16	georgescu	georgescu	PROPN
cjfa-30898	313	17	,	,	PUNCT
cjfa-30898	313	18	j.e	j.e	PROPN
cjfa-30898	313	19	.	.	PROPN
cjfa-30898	313	20	(	(	PUNCT
cjfa-30898	313	21	2019	2019	NUM
cjfa-30898	313	22	)	)	PUNCT
cjfa-30898	313	23	.	.	PUNCT
cjfa-30898	314	1	is	be	AUX
cjfa-30898	314	2	sustainability	sustainability	NOUN
cjfa-30898	314	3	reporting	report	VERB
cjfa-30898	314	4	a	a	DET
cjfa-30898	314	5	business	business	NOUN
cjfa-30898	314	6	strategy	strategy	NOUN
cjfa-30898	314	7	for	for	ADP
cjfa-30898	314	8	firm	firm	NOUN
cjfa-30898	314	9	’s	’s	PART
cjfa-30898	314	10	growth	growth	NOUN
cjfa-30898	314	11	?	?	PUNCT
cjfa-30898	315	1	empirical	empirical	ADJ
cjfa-30898	315	2	study	study	NOUN
cjfa-30898	315	3	on	on	ADP
cjfa-30898	315	4	the	the	DET
cjfa-30898	315	5	romanian	romanian	ADJ
cjfa-30898	315	6	capital	capital	NOUN
cjfa-30898	315	7	market	market	NOUN
cjfa-30898	315	8	.	.	PUNCT
cjfa-30898	316	1	sustainability	sustainability	NOUN
cjfa-30898	316	2	,	,	PUNCT
cjfa-30898	316	3	11(658	11(658	NOUN
cjfa-30898	316	4	)	)	PUNCT
cjfa-30898	316	5	,	,	PUNCT
cjfa-30898	316	6	1	1	NUM
cjfa-30898	316	7	-	-	SYM
cjfa-30898	316	8	21	21	NUM
cjfa-30898	316	9	.	.	PUNCT
cjfa-30898	317	1	https://dx.doi.org/10.3390/su11030658	https://dx.doi.org/10.3390/su11030658	PROPN
cjfa-30898	317	2	.	.	PROPN
cjfa-30898	317	3	carroll	carroll	PROPN
cjfa-30898	317	4	,	,	PUNCT
cjfa-30898	317	5	a.	a.	NOUN
cjfa-30898	317	6	(	(	PUNCT
cjfa-30898	317	7	1999	1999	NUM
cjfa-30898	317	8	)	)	PUNCT
cjfa-30898	317	9	.	.	PUNCT
cjfa-30898	318	1	corporate	corporate	ADJ
cjfa-30898	318	2	social	social	ADJ
cjfa-30898	318	3	responsibility	responsibility	NOUN
cjfa-30898	318	4	.	.	PUNCT
cjfa-30898	319	1	business	business	NOUN
cjfa-30898	319	2	and	and	CCONJ
cjfa-30898	319	3	society	society	NOUN
cjfa-30898	319	4	,	,	PUNCT
cjfa-30898	319	5	38(3	38(3	NUM
cjfa-30898	319	6	)	)	PUNCT
cjfa-30898	319	7	,	,	PUNCT
cjfa-30898	319	8	268	268	NUM
cjfa-30898	319	9	-	-	SYM
cjfa-30898	319	10	95	95	NUM
cjfa-30898	319	11	.	.	PUNCT
cjfa-30898	320	1	https://dx.doi.org/10.1177/000765039903800303	https://dx.doi.org/10.1177/000765039903800303	PROPN
cjfa-30898	320	2	.	.	PUNCT
cjfa-30898	321	1	cherrington	cherrington	PROPN
cjfa-30898	321	2	,	,	PUNCT
cjfa-30898	321	3	d.j	d.j	PROPN
cjfa-30898	321	4	.	.	PROPN
cjfa-30898	321	5	(	(	PUNCT
cjfa-30898	321	6	1989	1989	NUM
cjfa-30898	321	7	)	)	PUNCT
cjfa-30898	321	8	.	.	PUNCT
cjfa-30898	322	1	organizational	organizational	ADJ
cjfa-30898	322	2	behavior	behavior	NOUN
cjfa-30898	322	3	:	:	PUNCT
cjfa-30898	322	4	the	the	DET
cjfa-30898	322	5	management	management	NOUN
cjfa-30898	322	6	of	of	ADP
cjfa-30898	322	7	individual	individual	ADJ
cjfa-30898	322	8	and	and	CCONJ
cjfa-30898	322	9	organizational	organizational	ADJ
cjfa-30898	322	10	performance	performance	NOUN
cjfa-30898	322	11	.	.	PUNCT
cjfa-30898	323	1	london	london	PROPN
cjfa-30898	323	2	:	:	PUNCT
cjfa-30898	323	3	allyn	allyn	PROPN
cjfa-30898	323	4	&	&	CCONJ
cjfa-30898	323	5	bacon	bacon	PROPN
cjfa-30898	323	6	.	.	PUNCT
cjfa-30898	324	1	ching	ching	PROPN
cjfa-30898	324	2	,	,	PUNCT
cjfa-30898	324	3	h.y	h.y	PROPN
cjfa-30898	324	4	.	.	PROPN
cjfa-30898	324	5	,	,	PUNCT
cjfa-30898	324	6	gerab	gerab	PROPN
cjfa-30898	324	7	,	,	PUNCT
cjfa-30898	324	8	f.	f.	PROPN
cjfa-30898	324	9	,	,	PUNCT
cjfa-30898	324	10	&	&	CCONJ
cjfa-30898	324	11	toste	toste	PROPN
cjfa-30898	324	12	,	,	PUNCT
cjfa-30898	324	13	t.h	t.h	PROPN
cjfa-30898	324	14	(	(	PUNCT
cjfa-30898	324	15	2017	2017	NUM
cjfa-30898	324	16	)	)	PUNCT
cjfa-30898	324	17	.	.	PUNCT
cjfa-30898	325	1	the	the	DET
cjfa-30898	325	2	quality	quality	NOUN
cjfa-30898	325	3	of	of	ADP
cjfa-30898	325	4	sustainability	sustainability	NOUN
cjfa-30898	325	5	reports	report	NOUN
cjfa-30898	325	6	and	and	CCONJ
cjfa-30898	325	7	corporate	corporate	ADJ
cjfa-30898	325	8	financial	financial	ADJ
cjfa-30898	325	9	performance	performance	NOUN
cjfa-30898	325	10	:	:	PUNCT
cjfa-30898	325	11	evidence	evidence	NOUN
cjfa-30898	325	12	from	from	ADP
cjfa-30898	325	13	brazilian	brazilian	ADJ
cjfa-30898	325	14	listed	list	VERB
cjfa-30898	325	15	companies	company	NOUN
cjfa-30898	325	16	.	.	PUNCT
cjfa-30898	326	1	sage	sage	VERB
cjfa-30898	326	2	open	open	ADJ
cjfa-30898	326	3	,	,	PUNCT
cjfa-30898	326	4	april	april	PROPN
cjfa-30898	326	5	-	-	PUNCT
cjfa-30898	326	6	june	june	PROPN
cjfa-30898	326	7	2017	2017	NUM
cjfa-30898	326	8	,	,	PUNCT
cjfa-30898	326	9	1	1	NUM
cjfa-30898	326	10	-	-	SYM
cjfa-30898	326	11	9	9	NUM
cjfa-30898	326	12	.	.	PUNCT
cjfa-30898	327	1	https://dx.doi.org/10.1177/2158244017712027	https://dx.doi.org/10.1177/2158244017712027	PROPN
cjfa-30898	327	2	.	.	PUNCT
cjfa-30898	328	1	dhaliwal	dhaliwal	PROPN
cjfa-30898	328	2	,	,	PUNCT
cjfa-30898	328	3	d.s	d.s	PROPN
cjfa-30898	328	4	.	.	PROPN
cjfa-30898	328	5	,	,	PUNCT
cjfa-30898	328	6	li	li	PROPN
cjfa-30898	328	7	,	,	PUNCT
cjfa-30898	328	8	o.z	o.z	PROPN
cjfa-30898	328	9	.	.	PROPN
cjfa-30898	328	10	,	,	PUNCT
cjfa-30898	328	11	tsang	tsang	PROPN
cjfa-30898	328	12	,	,	PUNCT
cjfa-30898	328	13	a.	a.	PROPN
cjfa-30898	328	14	,	,	PUNCT
cjfa-30898	328	15	&	&	CCONJ
cjfa-30898	328	16	yang	yang	PROPN
cjfa-30898	328	17	,	,	PUNCT
cjfa-30898	328	18	y.g	y.g	PROPN
cjfa-30898	328	19	.	.	PUNCT
cjfa-30898	328	20	(	(	PUNCT
cjfa-30898	328	21	2011	2011	NUM
cjfa-30898	328	22	)	)	PUNCT
cjfa-30898	328	23	.	.	PUNCT
cjfa-30898	329	1	voluntary	voluntary	ADJ
cjfa-30898	329	2	non	non	ADJ
cjfa-30898	329	3	-	-	ADJ
cjfa-30898	329	4	financial	financial	ADJ
cjfa-30898	329	5	disclosure	disclosure	NOUN
cjfa-30898	329	6	and	and	CCONJ
cjfa-30898	329	7	the	the	DET
cjfa-30898	329	8	cost	cost	NOUN
cjfa-30898	329	9	of	of	ADP
cjfa-30898	329	10	equity	equity	NOUN
cjfa-30898	329	11	capital	capital	NOUN
cjfa-30898	329	12	:	:	PUNCT
cjfa-30898	329	13	the	the	DET
cjfa-30898	329	14	initiation	initiation	NOUN
cjfa-30898	329	15	of	of	ADP
cjfa-30898	329	16	corporate	corporate	ADJ
cjfa-30898	329	17	social	social	ADJ
cjfa-30898	329	18	responsibility	responsibility	NOUN
cjfa-30898	329	19	reporting	report	VERB
cjfa-30898	329	20	.	.	PUNCT
cjfa-30898	330	1	the	the	DET
cjfa-30898	330	2	accounting	accounting	NOUN
cjfa-30898	330	3	review	review	PROPN
cjfa-30898	330	4	,	,	PUNCT
cjfa-30898	330	5	86(1	86(1	PROPN
cjfa-30898	330	6	)	)	PUNCT
cjfa-30898	330	7	,	,	PUNCT
cjfa-30898	330	8	59	59	NUM
cjfa-30898	330	9	-	-	SYM
cjfa-30898	330	10	100	100	NUM
cjfa-30898	330	11	.	.	PUNCT
cjfa-30898	330	12	https://dx.doi.org/10.2308/	https://dx.doi.org/10.2308/	X
cjfa-30898	331	1	accr.00000005	accr.00000005	PROPN
cjfa-30898	331	2	.	.	PUNCT
cjfa-30898	332	1	diantimala	diantimala	PROPN
cjfa-30898	332	2	,	,	PUNCT
cjfa-30898	332	3	y.	y.	PROPN
cjfa-30898	332	4	(	(	PUNCT
cjfa-30898	332	5	2018	2018	NUM
cjfa-30898	332	6	)	)	PUNCT
cjfa-30898	332	7	.	.	PUNCT
cjfa-30898	333	1	the	the	DET
cjfa-30898	333	2	mediating	mediate	VERB
cjfa-30898	333	3	effect	effect	NOUN
cjfa-30898	333	4	of	of	ADP
cjfa-30898	333	5	sustainability	sustainability	NOUN
cjfa-30898	333	6	disclosure	disclosure	NOUN
cjfa-30898	333	7	on	on	ADP
cjfa-30898	333	8	the	the	DET
cjfa-30898	333	9	relationship	relationship	NOUN
cjfa-30898	333	10	between	between	ADP
cjfa-30898	333	11	financial	financial	ADJ
cjfa-30898	333	12	performance	performance	NOUN
cjfa-30898	333	13	and	and	CCONJ
cjfa-30898	333	14	firm	firm	ADJ
cjfa-30898	333	15	value	value	NOUN
cjfa-30898	333	16	.	.	PUNCT
cjfa-30898	334	1	journal	journal	NOUN
cjfa-30898	334	2	of	of	ADP
cjfa-30898	334	3	accounting	accounting	NOUN
cjfa-30898	334	4	,	,	PUNCT
cjfa-30898	334	5	finance	finance	NOUN
cjfa-30898	334	6	and	and	CCONJ
cjfa-30898	334	7	auditing	auditing	NOUN
cjfa-30898	334	8	studies	study	NOUN
cjfa-30898	334	9	,	,	PUNCT
cjfa-30898	334	10	4(2	4(2	NUM
cjfa-30898	334	11	)	)	PUNCT
cjfa-30898	334	12	,	,	PUNCT
cjfa-30898	334	13	32	32	NUM
cjfa-30898	334	14	-	-	SYM
cjfa-30898	334	15	48	48	NUM
cjfa-30898	334	16	.	.	PUNCT
cjfa-30898	335	1	elkington	elkington	PROPN
cjfa-30898	335	2	,	,	PUNCT
cjfa-30898	335	3	j.	j.	PROPN
cjfa-30898	335	4	(	(	PUNCT
cjfa-30898	335	5	2004	2004	NUM
cjfa-30898	335	6	)	)	PUNCT
cjfa-30898	335	7	.	.	PUNCT
cjfa-30898	335	8	enter	enter	VERB
cjfa-30898	335	9	the	the	DET
cjfa-30898	335	10	triple	triple	ADJ
cjfa-30898	335	11	bottom	bottom	ADJ
cjfa-30898	335	12	line	line	NOUN
cjfa-30898	335	13	.	.	PUNCT
cjfa-30898	336	1	in	in	ADP
cjfa-30898	336	2	a.	a.	NOUN
cjfa-30898	336	3	henriques	henrique	NOUN
cjfa-30898	336	4	,	,	PUNCT
cjfa-30898	336	5	j.	j.	PROPN
cjfa-30898	336	6	richardson	richardson	PROPN
cjfa-30898	336	7	(	(	PUNCT
cjfa-30898	336	8	eds	eds	PROPN
cjfa-30898	336	9	.	.	PUNCT
cjfa-30898	336	10	)	)	PUNCT
cjfa-30898	336	11	.	.	PUNCT
cjfa-30898	337	1	the	the	DET
cjfa-30898	337	2	triple	triple	ADJ
cjfa-30898	337	3	bottom	bottom	ADJ
cjfa-30898	337	4	line	line	NOUN
cjfa-30898	337	5	:	:	PUNCT
cjfa-30898	337	6	does	do	AUX
cjfa-30898	337	7	it	it	PRON
cjfa-30898	337	8	all	all	PRON
cjfa-30898	337	9	add	add	VERB
cjfa-30898	337	10	up	up	ADP
cjfa-30898	337	11	?	?	PUNCT
cjfa-30898	338	1	assessing	assess	VERB
cjfa-30898	338	2	the	the	DET
cjfa-30898	338	3	sustainability	sustainability	NOUN
cjfa-30898	338	4	of	of	ADP
cjfa-30898	338	5	business	business	NOUN
cjfa-30898	338	6	and	and	CCONJ
cjfa-30898	338	7	csr	csr	PROPN
cjfa-30898	338	8	.	.	PROPN
cjfa-30898	338	9	london	london	PROPN
cjfa-30898	338	10	:	:	PUNCT
cjfa-30898	338	11	earthscan	earthscan	PROPN
cjfa-30898	338	12	.	.	PUNCT
cjfa-30898	339	1	hope	hope	PROPN
cjfa-30898	339	2	osayantin	osayantin	PROPN
cjfa-30898	339	3	aifuwa26	aifuwa26	PROPN
cjfa-30898	339	4	ekweme	ekweme	PROPN
cjfa-30898	339	5	,	,	PUNCT
cjfa-30898	339	6	c.m	c.m	PROPN
cjfa-30898	339	7	.	.	PROPN
cjfa-30898	339	8	,	,	PUNCT
cjfa-30898	339	9	egbunike	egbunike	PROPN
cjfa-30898	339	10	,	,	PUNCT
cjfa-30898	339	11	c.f	c.f	PROPN
cjfa-30898	339	12	.	.	PROPN
cjfa-30898	339	13	,	,	PUNCT
cjfa-30898	339	14	&	&	CCONJ
cjfa-30898	339	15	onyali	onyali	PROPN
cjfa-30898	339	16	,	,	PUNCT
cjfa-30898	339	17	c.i	c.i	PROPN
cjfa-30898	339	18	.	.	PROPN
cjfa-30898	339	19	(	(	PUNCT
cjfa-30898	339	20	2016	2016	NUM
cjfa-30898	339	21	)	)	PUNCT
cjfa-30898	339	22	.	.	PUNCT
cjfa-30898	340	1	benefits	benefit	NOUN
cjfa-30898	340	2	of	of	ADP
cjfa-30898	340	3	triple	triple	ADJ
cjfa-30898	340	4	bottom	bottom	ADJ
cjfa-30898	340	5	line	line	NOUN
cjfa-30898	340	6	disclosures	disclosure	NOUN
cjfa-30898	340	7	on	on	ADP
cjfa-30898	340	8	corporate	corporate	ADJ
cjfa-30898	340	9	performance	performance	NOUN
cjfa-30898	340	10	:	:	PUNCT
cjfa-30898	340	11	an	an	DET
cjfa-30898	340	12	exploratory	exploratory	ADJ
cjfa-30898	340	13	study	study	NOUN
cjfa-30898	340	14	of	of	ADP
cjfa-30898	340	15	corporate	corporate	ADJ
cjfa-30898	340	16	stakeholders	stakeholder	NOUN
cjfa-30898	340	17	.	.	PUNCT
cjfa-30898	341	1	journal	journal	PROPN
cjfa-30898	341	2	of	of	ADP
cjfa-30898	341	3	management	management	NOUN
cjfa-30898	341	4	and	and	CCONJ
cjfa-30898	341	5	sustainability	sustainability	NOUN
cjfa-30898	341	6	,	,	PUNCT
cjfa-30898	341	7	3(2	3(2	NUM
cjfa-30898	341	8	)	)	PUNCT
cjfa-30898	341	9	,	,	PUNCT
cjfa-30898	341	10	79	79	NUM
cjfa-30898	341	11	-	-	SYM
cjfa-30898	341	12	91	91	NUM
cjfa-30898	341	13	.	.	PUNCT
cjfa-30898	342	1	https://dx.doi.org/10.5539/	https://dx.doi.org/10.5539/	VERB
cjfa-30898	342	2	jms.v3n2p79	jms.v3n2p79	NOUN
cjfa-30898	342	3	.	.	PUNCT
cjfa-30898	343	1	emeka	emeka	PROPN
cjfa-30898	343	2	-	-	PUNCT
cjfa-30898	343	3	nwokeji	nwokeji	PROPN
cjfa-30898	343	4	,	,	PUNCT
cjfa-30898	343	5	n.a	n.a	PROPN
cjfa-30898	343	6	.	.	PROPN
cjfa-30898	343	7	,	,	PUNCT
cjfa-30898	343	8	&	&	CCONJ
cjfa-30898	343	9	osisioma	osisioma	PROPN
cjfa-30898	343	10	,	,	PUNCT
cjfa-30898	343	11	b.c	b.c	PROPN
cjfa-30898	343	12	.	.	PROPN
cjfa-30898	343	13	(	(	PUNCT
cjfa-30898	343	14	2019	2019	NUM
cjfa-30898	343	15	)	)	PUNCT
cjfa-30898	343	16	.	.	PUNCT
cjfa-30898	344	1	sustainability	sustainability	NOUN
cjfa-30898	344	2	reporting	reporting	NOUN
cjfa-30898	344	3	and	and	CCONJ
cjfa-30898	344	4	market	market	NOUN
cjfa-30898	344	5	value	value	NOUN
cjfa-30898	344	6	of	of	ADP
cjfa-30898	344	7	firms	firm	NOUN
cjfa-30898	344	8	in	in	ADP
cjfa-30898	344	9	emerging	emerge	VERB
cjfa-30898	344	10	economy	economy	NOUN
cjfa-30898	344	11	:	:	PUNCT
cjfa-30898	344	12	evidence	evidence	NOUN
cjfa-30898	344	13	front	front	PROPN
cjfa-30898	344	14	nigeria	nigeria	PROPN
cjfa-30898	344	15	.	.	PUNCT
cjfa-30898	345	1	european	european	PROPN
cjfa-30898	345	2	journal	journal	PROPN
cjfa-30898	345	3	of	of	ADP
cjfa-30898	345	4	accounting	accounting	NOUN
cjfa-30898	345	5	,	,	PUNCT
cjfa-30898	345	6	auditing	auditing	NOUN
cjfa-30898	345	7	and	and	CCONJ
cjfa-30898	345	8	finance	finance	NOUN
cjfa-30898	345	9	research	research	NOUN
cjfa-30898	345	10	,	,	PUNCT
cjfa-30898	345	11	7(3	7(3	NUM
cjfa-30898	345	12	)	)	PUNCT
cjfa-30898	345	13	,	,	PUNCT
cjfa-30898	345	14	1	1	NUM
cjfa-30898	345	15	-	-	SYM
cjfa-30898	345	16	19	19	NUM
cjfa-30898	345	17	.	.	PUNCT
cjfa-30898	346	1	georgopoulos	georgopoulo	NOUN
cjfa-30898	346	2	,	,	PUNCT
cjfa-30898	346	3	b.s	b.s	PROPN
cjfa-30898	346	4	.	.	PROPN
cjfa-30898	346	5	,	,	PUNCT
cjfa-30898	346	6	&	&	CCONJ
cjfa-30898	346	7	tannenbaum	tannenbaum	PROPN
cjfa-30898	346	8	,	,	PUNCT
cjfa-30898	346	9	a.s	a.s	PROPN
cjfa-30898	346	10	.	.	PROPN
cjfa-30898	346	11	(	(	PUNCT
cjfa-30898	346	12	1957	1957	NUM
cjfa-30898	346	13	)	)	PUNCT
cjfa-30898	346	14	.	.	PUNCT
cjfa-30898	347	1	a	a	DET
cjfa-30898	347	2	study	study	NOUN
cjfa-30898	347	3	of	of	ADP
cjfa-30898	347	4	organizational	organizational	ADJ
cjfa-30898	347	5	effectiveness	effectiveness	NOUN
cjfa-30898	347	6	.	.	PUNCT
cjfa-30898	348	1	american	american	ADJ
cjfa-30898	348	2	sociological	sociological	PROPN
cjfa-30898	348	3	review	review	PROPN
cjfa-30898	348	4	,	,	PUNCT
cjfa-30898	348	5	22	22	NUM
cjfa-30898	348	6	,	,	PUNCT
cjfa-30898	348	7	534	534	NUM
cjfa-30898	348	8	-	-	SYM
cjfa-30898	348	9	540	540	NUM
cjfa-30898	348	10	.	.	PUNCT
cjfa-30898	349	1	https://dx.doi.org/10.2307/2089477	https://dx.doi.org/10.2307/2089477	NOUN
cjfa-30898	349	2	.	.	PUNCT
cjfa-30898	350	1	global	global	ADJ
cjfa-30898	350	2	reporting	reporting	NOUN
cjfa-30898	350	3	initiative	initiative	NOUN
cjfa-30898	350	4	(	(	PUNCT
cjfa-30898	350	5	2019	2019	NUM
cjfa-30898	350	6	)	)	PUNCT
cjfa-30898	350	7	.	.	PUNCT
cjfa-30898	351	1	what	what	PRON
cjfa-30898	351	2	is	be	AUX
cjfa-30898	351	3	sustainability	sustainability	NOUN
cjfa-30898	351	4	reporting	reporting	NOUN
cjfa-30898	351	5	,	,	PUNCT
cjfa-30898	351	6	https://www.gri	https://www.gri	PROPN
cjfa-30898	351	7	.	.	PUNCT
cjfa-30898	352	1	org	org	PROPN
cjfa-30898	352	2	(	(	PUNCT
cjfa-30898	352	3	accessed	access	VERB
cjfa-30898	352	4	:	:	PUNCT
cjfa-30898	352	5	19.12.2019	19.12.2019	NUM
cjfa-30898	352	6	)	)	PUNCT
cjfa-30898	352	7	.	.	PUNCT
cjfa-30898	353	1	global	global	ADJ
cjfa-30898	353	2	reporting	reporting	NOUN
cjfa-30898	353	3	initiative	initiative	NOUN
cjfa-30898	353	4	(	(	PUNCT
cjfa-30898	353	5	2015	2015	NUM
cjfa-30898	353	6	)	)	PUNCT
cjfa-30898	353	7	.	.	PUNCT
cjfa-30898	354	1	reporting	report	VERB
cjfa-30898	354	2	principles	principle	NOUN
cjfa-30898	354	3	and	and	CCONJ
cjfa-30898	354	4	standard	standard	ADJ
cjfa-30898	354	5	disclosure	disclosure	NOUN
cjfa-30898	354	6	,	,	PUNCT
cjfa-30898	354	7	https://www.globalreporting.org/standards/g4/pages/interpretations.pdf	https://www.globalreporting.org/standards/g4/pages/interpretations.pdf	NOUN
cjfa-30898	354	8	(	(	PUNCT
cjfa-30898	354	9	accessed	access	VERB
cjfa-30898	354	10	:	:	PUNCT
cjfa-30898	354	11	19.12.2019	19.12.2019	NUM
cjfa-30898	354	12	)	)	PUNCT
cjfa-30898	354	13	.	.	PUNCT
cjfa-30898	355	1	gulzar	gulzar	PROPN
cjfa-30898	355	2	,	,	PUNCT
cjfa-30898	355	3	m.a	m.a	PROPN
cjfa-30898	355	4	.	.	PROPN
cjfa-30898	355	5	,	,	PUNCT
cjfa-30898	355	6	cherian	cherian	PROPN
cjfa-30898	355	7	,	,	PUNCT
cjfa-30898	355	8	j.	j.	PROPN
cjfa-30898	355	9	,	,	PUNCT
cjfa-30898	355	10	sial	sial	PROPN
cjfa-30898	355	11	,	,	PUNCT
cjfa-30898	355	12	m.s	m.s	PROPN
cjfa-30898	355	13	.	.	PROPN
cjfa-30898	355	14	,	,	PUNCT
cjfa-30898	355	15	badulescu	badulescu	NOUN
cjfa-30898	355	16	,	,	PUNCT
cjfa-30898	355	17	a.	a.	NOUN
cjfa-30898	355	18	,	,	PUNCT
cjfa-30898	355	19	thu	thu	PROPN
cjfa-30898	355	20	,	,	PUNCT
cjfa-30898	355	21	p.a	p.a	PROPN
cjfa-30898	355	22	.	.	PROPN
cjfa-30898	355	23	,	,	PUNCT
cjfa-30898	355	24	badulescu	badulescu	NOUN
cjfa-30898	355	25	,	,	PUNCT
cjfa-30898	355	26	d.	d.	PROPN
cjfa-30898	355	27	,	,	PUNCT
cjfa-30898	355	28	&	&	CCONJ
cjfa-30898	355	29	khuong	khuong	PROPN
cjfa-30898	355	30	,	,	PUNCT
cjfa-30898	355	31	n.v	n.v	PROPN
cjfa-30898	355	32	.	.	PROPN
cjfa-30898	355	33	(	(	PUNCT
cjfa-30898	355	34	2018	2018	NUM
cjfa-30898	355	35	)	)	PUNCT
cjfa-30898	355	36	.	.	PUNCT
cjfa-30898	356	1	does	do	AUX
cjfa-30898	356	2	corporate	corporate	ADJ
cjfa-30898	356	3	social	social	ADJ
cjfa-30898	356	4	responsibility	responsibility	NOUN
cjfa-30898	356	5	influence	influence	VERB
cjfa-30898	356	6	corporate	corporate	ADJ
cjfa-30898	356	7	tax	tax	NOUN
cjfa-30898	356	8	avoidance	avoidance	NOUN
cjfa-30898	356	9	of	of	ADP
cjfa-30898	356	10	chinese	chinese	ADJ
cjfa-30898	356	11	listed	list	VERB
cjfa-30898	356	12	companies	company	NOUN
cjfa-30898	356	13	?	?	PUNCT
cjfa-30898	357	1	sustainability	sustainability	NOUN
cjfa-30898	357	2	,	,	PUNCT
cjfa-30898	357	3	10(12	10(12	NUM
cjfa-30898	357	4	)	)	PUNCT
cjfa-30898	357	5	,	,	PUNCT
cjfa-30898	357	6	1	1	NUM
cjfa-30898	357	7	-	-	SYM
cjfa-30898	357	8	12	12	NUM
cjfa-30898	357	9	.	.	PUNCT
cjfa-30898	358	1	https://dx.doi	https://dx.doi	NOUN
cjfa-30898	358	2	.	.	PUNCT
cjfa-30898	359	1	org/10.3390	org/10.3390	PROPN
cjfa-30898	359	2	/	/	SYM
cjfa-30898	359	3	su10124549	su10124549	PROPN
cjfa-30898	359	4	.	.	PUNCT
cjfa-30898	360	1	gunarsih	gunarsih	PROPN
cjfa-30898	360	2	,	,	PUNCT
cjfa-30898	360	3	t.	t.	PROPN
cjfa-30898	360	4	,	,	PUNCT
cjfa-30898	360	5	&	&	CCONJ
cjfa-30898	360	6	ismawati	ismawati	PROPN
cjfa-30898	360	7	,	,	PUNCT
cjfa-30898	360	8	y.	y.	NOUN
cjfa-30898	360	9	(	(	PUNCT
cjfa-30898	360	10	2018	2018	NUM
cjfa-30898	360	11	)	)	PUNCT
cjfa-30898	360	12	.	.	PUNCT
cjfa-30898	361	1	sustainability	sustainability	NOUN
cjfa-30898	361	2	reports	report	NOUN
cjfa-30898	361	3	and	and	CCONJ
cjfa-30898	361	4	firm	firm	ADJ
cjfa-30898	361	5	performance	performance	NOUN
cjfa-30898	361	6	:	:	PUNCT
cjfa-30898	361	7	study	study	NOUN
cjfa-30898	361	8	in	in	ADP
cjfa-30898	361	9	mining	mining	NOUN
cjfa-30898	361	10	and	and	CCONJ
cjfa-30898	361	11	metal	metal	NOUN
cjfa-30898	361	12	&	&	CCONJ
cjfa-30898	361	13	food	food	NOUN
cjfa-30898	361	14	processing	processing	NOUN
cjfa-30898	361	15	industry	industry	NOUN
cjfa-30898	361	16	in	in	ADP
cjfa-30898	361	17	indonesia	indonesia	PROPN
cjfa-30898	361	18	stock	stock	PROPN
cjfa-30898	361	19	exchange	exchange	PROPN
cjfa-30898	361	20	.	.	PUNCT
cjfa-30898	362	1	journal	journal	NOUN
cjfa-30898	362	2	of	of	ADP
cjfa-30898	362	3	governance	governance	NOUN
cjfa-30898	362	4	and	and	CCONJ
cjfa-30898	362	5	integrity	integrity	NOUN
cjfa-30898	362	6	,	,	PUNCT
cjfa-30898	362	7	2(1	2(1	NUM
cjfa-30898	362	8	)	)	PUNCT
cjfa-30898	362	9	,	,	PUNCT
cjfa-30898	362	10	9	9	NUM
cjfa-30898	362	11	-	-	SYM
cjfa-30898	362	12	26	26	NUM
cjfa-30898	362	13	.	.	PUNCT
cjfa-30898	363	1	hahn	hahn	PROPN
cjfa-30898	363	2	,	,	PUNCT
cjfa-30898	363	3	t.	t.	PROPN
cjfa-30898	363	4	,	,	PUNCT
cjfa-30898	363	5	preuss	preuss	PROPN
cjfa-30898	363	6	,	,	PUNCT
cjfa-30898	363	7	l.	l.	PROPN
cjfa-30898	363	8	,	,	PUNCT
cjfa-30898	363	9	pinkse	pinkse	NOUN
cjfa-30898	363	10	,	,	PUNCT
cjfa-30898	363	11	j.	j.	PROPN
cjfa-30898	363	12	,	,	PUNCT
cjfa-30898	363	13	&	&	CCONJ
cjfa-30898	363	14	figge	figge	PROPN
cjfa-30898	363	15	,	,	PUNCT
cjfa-30898	363	16	f.	f.	PROPN
cjfa-30898	363	17	(	(	PUNCT
cjfa-30898	363	18	2014	2014	NUM
cjfa-30898	363	19	)	)	PUNCT
cjfa-30898	363	20	.	.	PUNCT
cjfa-30898	364	1	cognitive	cognitive	ADJ
cjfa-30898	364	2	frames	frame	NOUN
cjfa-30898	364	3	in	in	ADP
cjfa-30898	364	4	corporate	corporate	ADJ
cjfa-30898	364	5	sustainability	sustainability	NOUN
cjfa-30898	364	6	:	:	PUNCT
cjfa-30898	364	7	managerial	managerial	ADJ
cjfa-30898	364	8	sensemaking	sensemaking	NOUN
cjfa-30898	364	9	with	with	ADP
cjfa-30898	364	10	paradoxical	paradoxical	ADJ
cjfa-30898	364	11	and	and	CCONJ
cjfa-30898	364	12	business	business	NOUN
cjfa-30898	364	13	case	case	NOUN
cjfa-30898	364	14	frames	frame	NOUN
cjfa-30898	364	15	.	.	PUNCT
cjfa-30898	365	1	academy	academy	PROPN
cjfa-30898	365	2	of	of	ADP
cjfa-30898	365	3	management	management	PROPN
cjfa-30898	365	4	review	review	PROPN
cjfa-30898	365	5	,	,	PUNCT
cjfa-30898	365	6	39(4	39(4	NOUN
cjfa-30898	365	7	)	)	PUNCT
cjfa-30898	365	8	,	,	PUNCT
cjfa-30898	365	9	463	463	NUM
cjfa-30898	365	10	-	-	SYM
cjfa-30898	365	11	487	487	NUM
cjfa-30898	365	12	.	.	PUNCT
cjfa-30898	366	1	https://dx.doi.org/10.5465/	https://dx.doi.org/10.5465/	PROPN
cjfa-30898	366	2	amr.2012.0341	amr.2012.0341	PROPN
cjfa-30898	366	3	.	.	PROPN
cjfa-30898	366	4	haladu	haladu	PROPN
cjfa-30898	366	5	,	,	PUNCT
cjfa-30898	366	6	a.	a.	PROPN
cjfa-30898	366	7	,	,	PUNCT
cjfa-30898	366	8	&	&	CCONJ
cjfa-30898	366	9	salim	salim	PROPN
cjfa-30898	366	10	,	,	PUNCT
cjfa-30898	366	11	b.	b.	PROPN
cjfa-30898	366	12	(	(	PUNCT
cjfa-30898	366	13	2017	2017	NUM
cjfa-30898	366	14	)	)	PUNCT
cjfa-30898	366	15	.	.	PUNCT
cjfa-30898	367	1	sustainability	sustainability	NOUN
cjfa-30898	367	2	reporting	reporting	NOUN
cjfa-30898	367	3	by	by	ADP
cjfa-30898	367	4	firms	firm	NOUN
cjfa-30898	367	5	in	in	ADP
cjfa-30898	367	6	the	the	DET
cjfa-30898	367	7	nigerian	nigerian	ADJ
cjfa-30898	367	8	economy	economy	NOUN
cjfa-30898	367	9	:	:	PUNCT
cjfa-30898	367	10	social	social	ADJ
cjfa-30898	367	11	versus	versus	ADP
cjfa-30898	367	12	economic	economic	ADJ
cjfa-30898	367	13	disclosure	disclosure	NOUN
cjfa-30898	367	14	.	.	PUNCT
cjfa-30898	368	1	journal	journal	NOUN
cjfa-30898	368	2	of	of	ADP
cjfa-30898	368	3	accounting	accounting	NOUN
cjfa-30898	368	4	and	and	CCONJ
cjfa-30898	368	5	finance	finance	NOUN
cjfa-30898	368	6	in	in	ADP
cjfa-30898	368	7	emerging	emerge	VERB
cjfa-30898	368	8	economics	economic	NOUN
cjfa-30898	368	9	,	,	PUNCT
cjfa-30898	368	10	3(2	3(2	NUM
cjfa-30898	368	11	)	)	PUNCT
cjfa-30898	368	12	,	,	PUNCT
cjfa-30898	368	13	87	87	NUM
cjfa-30898	368	14	-	-	SYM
cjfa-30898	368	15	111	111	NUM
cjfa-30898	368	16	.	.	PUNCT
cjfa-30898	369	1	https://dx.doi.org/10.26710/jafee.v3i2.96	https://dx.doi.org/10.26710/jafee.v3i2.96	PROPN
cjfa-30898	369	2	.	.	PUNCT
cjfa-30898	370	1	harrison	harrison	PROPN
cjfa-30898	370	2	,	,	PUNCT
cjfa-30898	370	3	j.s	j.s	PROPN
cjfa-30898	370	4	.	.	PROPN
cjfa-30898	370	5	,	,	PUNCT
cjfa-30898	370	6	&	&	CCONJ
cjfa-30898	370	7	freeman	freeman	PROPN
cjfa-30898	370	8	,	,	PUNCT
cjfa-30898	370	9	r.e	r.e	PROPN
cjfa-30898	370	10	.	.	PROPN
cjfa-30898	370	11	(	(	PUNCT
cjfa-30898	370	12	1999	1999	NUM
cjfa-30898	370	13	)	)	PUNCT
cjfa-30898	370	14	.	.	PUNCT
cjfa-30898	371	1	stakeholders	stakeholder	NOUN
cjfa-30898	371	2	,	,	PUNCT
cjfa-30898	371	3	social	social	ADJ
cjfa-30898	371	4	responsibility	responsibility	NOUN
cjfa-30898	371	5	,	,	PUNCT
cjfa-30898	371	6	and	and	CCONJ
cjfa-30898	371	7	performance	performance	NOUN
cjfa-30898	371	8	:	:	PUNCT
cjfa-30898	371	9	empirical	empirical	ADJ
cjfa-30898	371	10	evidence	evidence	NOUN
cjfa-30898	371	11	and	and	CCONJ
cjfa-30898	371	12	theoretical	theoretical	ADJ
cjfa-30898	371	13	perspectives	perspective	NOUN
cjfa-30898	371	14	.	.	PUNCT
cjfa-30898	372	1	the	the	DET
cjfa-30898	372	2	academy	academy	PROPN
cjfa-30898	372	3	of	of	ADP
cjfa-30898	372	4	management	management	PROPN
cjfa-30898	372	5	journal	journal	NOUN
cjfa-30898	372	6	,	,	PUNCT
cjfa-30898	372	7	42(5	42(5	NUM
cjfa-30898	372	8	)	)	PUNCT
cjfa-30898	372	9	,	,	PUNCT
cjfa-30898	372	10	479	479	NUM
cjfa-30898	372	11	-	-	SYM
cjfa-30898	372	12	485	485	NUM
cjfa-30898	372	13	.	.	PUNCT
cjfa-30898	373	1	https://dx.doi.org/10.2307/256971	https://dx.doi.org/10.2307/256971	ADJ
cjfa-30898	373	2	.	.	PUNCT
cjfa-30898	374	1	hashmi	hashmi	PROPN
cjfa-30898	374	2	,	,	PUNCT
cjfa-30898	374	3	m.a	m.a	PROPN
cjfa-30898	374	4	.	.	PROPN
cjfa-30898	374	5	,	,	PUNCT
cjfa-30898	374	6	damanhouri	damanhouri	PROPN
cjfa-30898	374	7	,	,	PUNCT
cjfa-30898	374	8	a.	a.	PROPN
cjfa-30898	374	9	,	,	PUNCT
cjfa-30898	374	10	&	&	CCONJ
cjfa-30898	374	11	rana	rana	PROPN
cjfa-30898	374	12	,	,	PUNCT
cjfa-30898	374	13	d.	d.	PROPN
cjfa-30898	374	14	(	(	PUNCT
cjfa-30898	374	15	2015	2015	NUM
cjfa-30898	374	16	)	)	PUNCT
cjfa-30898	374	17	.	.	PUNCT
cjfa-30898	375	1	evaluation	evaluation	NOUN
cjfa-30898	375	2	of	of	ADP
cjfa-30898	375	3	sustainability	sustainability	NOUN
cjfa-30898	375	4	practices	practice	NOUN
cjfa-30898	375	5	in	in	ADP
cjfa-30898	375	6	the	the	DET
cjfa-30898	375	7	united	united	PROPN
cjfa-30898	375	8	states	states	PROPN
cjfa-30898	375	9	and	and	CCONJ
cjfa-30898	375	10	large	large	ADJ
cjfa-30898	375	11	corporations	corporation	NOUN
cjfa-30898	375	12	.	.	PUNCT
cjfa-30898	376	1	journal	journal	PROPN
cjfa-30898	376	2	of	of	ADP
cjfa-30898	376	3	business	business	NOUN
cjfa-30898	376	4	ethics	ethic	NOUN
cjfa-30898	376	5	,	,	PUNCT
cjfa-30898	376	6	127(3	127(3	NUM
cjfa-30898	376	7	)	)	PUNCT
cjfa-30898	376	8	,	,	PUNCT
cjfa-30898	376	9	673-	673-	NUM
cjfa-30898	376	10	 	 	SPACE
cjfa-30898	376	11	681	681	NUM
cjfa-30898	376	12	.	.	PUNCT
cjfa-30898	377	1	https://dx.doi.org/10.1007/s10551-014-2056-4	https://dx.doi.org/10.1007/s10551-014-2056-4	PROPN
cjfa-30898	377	2	.	.	PUNCT
cjfa-30898	378	1	hopkins	hopkins	PROPN
cjfa-30898	378	2	,	,	PUNCT
cjfa-30898	378	3	m.	m.	NOUN
cjfa-30898	378	4	(	(	PUNCT
cjfa-30898	378	5	2005	2005	NUM
cjfa-30898	378	6	)	)	PUNCT
cjfa-30898	378	7	.	.	PUNCT
cjfa-30898	379	1	measurement	measurement	NOUN
cjfa-30898	379	2	of	of	ADP
cjfa-30898	379	3	corporate	corporate	ADJ
cjfa-30898	379	4	social	social	ADJ
cjfa-30898	379	5	responsibility	responsibility	NOUN
cjfa-30898	379	6	.	.	PUNCT
cjfa-30898	380	1	international	international	ADJ
cjfa-30898	380	2	journal	journal	PROPN
cjfa-30898	380	3	of	of	ADP
cjfa-30898	380	4	management	management	NOUN
cjfa-30898	380	5	and	and	CCONJ
cjfa-30898	380	6	decision	decision	NOUN
cjfa-30898	380	7	making	making	NOUN
cjfa-30898	380	8	,	,	PUNCT
cjfa-30898	380	9	6(3	6(3	NUM
cjfa-30898	380	10	)	)	PUNCT
cjfa-30898	380	11	,	,	PUNCT
cjfa-30898	380	12	213	213	NUM
cjfa-30898	380	13	-	-	SYM
cjfa-30898	380	14	231	231	NUM
cjfa-30898	380	15	.	.	PUNCT
cjfa-30898	381	1	https://dx.doi.org/10.1504/	https://dx.doi.org/10.1504/	PROPN
cjfa-30898	382	1	ijmdm.2005.006549	ijmdm.2005.006549	PROPN
cjfa-30898	382	2	.	.	PUNCT
cjfa-30898	382	3	isa	isa	PROPN
cjfa-30898	382	4	,	,	PUNCT
cjfa-30898	382	5	m.a	m.a	PROPN
cjfa-30898	382	6	.	.	PROPN
cjfa-30898	382	7	(	(	PUNCT
cjfa-30898	382	8	2014	2014	NUM
cjfa-30898	382	9	)	)	PUNCT
cjfa-30898	382	10	.	.	PUNCT
cjfa-30898	383	1	sustainability	sustainability	NOUN
cjfa-30898	383	2	reporting	report	VERB
cjfa-30898	383	3	among	among	ADP
cjfa-30898	383	4	nigeria	nigeria	PROPN
cjfa-30898	383	5	food	food	NOUN
cjfa-30898	383	6	and	and	CCONJ
cjfa-30898	383	7	beverage	beverage	NOUN
cjfa-30898	383	8	firms	firm	NOUN
cjfa-30898	383	9	.	.	PUNCT
cjfa-30898	384	1	international	international	ADJ
cjfa-30898	384	2	journal	journal	PROPN
cjfa-30898	384	3	of	of	ADP
cjfa-30898	384	4	agriculture	agriculture	NOUN
cjfa-30898	384	5	and	and	CCONJ
cjfa-30898	384	6	economic	economic	ADJ
cjfa-30898	384	7	development	development	NOUN
cjfa-30898	384	8	,	,	PUNCT
cjfa-30898	384	9	2(1	2(1	NUM
cjfa-30898	384	10	)	)	PUNCT
cjfa-30898	384	11	,	,	PUNCT
cjfa-30898	384	12	1	1	NUM
cjfa-30898	384	13	-	-	SYM
cjfa-30898	384	14	9	9	NUM
cjfa-30898	384	15	.	.	PUNCT
cjfa-30898	385	1	isaiah	isaiah	PROPN
cjfa-30898	385	2	,	,	PUNCT
cjfa-30898	385	3	o.m	o.m	PROPN
cjfa-30898	385	4	.	.	PROPN
cjfa-30898	385	5	,	,	PUNCT
cjfa-30898	385	6	selvam	selvam	PROPN
cjfa-30898	385	7	,	,	PUNCT
cjfa-30898	385	8	m.	m.	NOUN
cjfa-30898	385	9	,	,	PUNCT
cjfa-30898	385	10	vinayagamoorthi	vinayagamoorthi	NOUN
cjfa-30898	385	11	,	,	PUNCT
cjfa-30898	385	12	v.	v.	ADV
cjfa-30898	385	13	,	,	PUNCT
cjfa-30898	385	14	kasilingam	kasilingam	PROPN
cjfa-30898	385	15	,	,	PUNCT
cjfa-30898	385	16	l.	l.	PROPN
cjfa-30898	385	17	,	,	PUNCT
cjfa-30898	385	18	&	&	CCONJ
cjfa-30898	385	19	mariappan	mariappan	PROPN
cjfa-30898	385	20	,	,	PUNCT
cjfa-30898	385	21	r.	r.	PROPN
cjfa-30898	385	22	(	(	PUNCT
cjfa-30898	385	23	2015	2015	NUM
cjfa-30898	385	24	)	)	PUNCT
cjfa-30898	385	25	.	.	PUNCT
cjfa-30898	386	1	efficiency	efficiency	NOUN
cjfa-30898	386	2	measurement	measurement	NOUN
cjfa-30898	386	3	of	of	ADP
cjfa-30898	386	4	kenyan	kenyan	ADJ
cjfa-30898	386	5	commercial	commercial	ADJ
cjfa-30898	386	6	banks	bank	NOUN
cjfa-30898	386	7	.	.	PUNCT
cjfa-30898	387	1	mediterranean	mediterranean	PROPN
cjfa-30898	387	2	journal	journal	PROPN
cjfa-30898	387	3	of	of	ADP
cjfa-30898	387	4	social	social	ADJ
cjfa-30898	387	5	sciences	science	NOUN
cjfa-30898	387	6	,	,	PUNCT
cjfa-30898	387	7	6(4	6(4	NUM
cjfa-30898	387	8	)	)	PUNCT
cjfa-30898	387	9	,	,	PUNCT
cjfa-30898	387	10	621	621	NUM
cjfa-30898	387	11	-	-	SYM
cjfa-30898	387	12	631	631	NUM
cjfa-30898	387	13	.	.	PUNCT
cjfa-30898	388	1	http://dx.doi.org/10.5901/mjss.2015.v6n4s2p621	http://dx.doi.org/10.5901/mjss.2015.v6n4s2p621	NOUN
cjfa-30898	388	2	.	.	PUNCT
cjfa-30898	389	1	sustainability	sustainability	NOUN
cjfa-30898	389	2	reporting	reporting	NOUN
cjfa-30898	389	3	and	and	CCONJ
cjfa-30898	389	4	firm	firm	ADJ
cjfa-30898	389	5	performance	performance	NOUN
cjfa-30898	389	6	…	…	PUNCT
cjfa-30898	389	7	27	27	NUM
cjfa-30898	389	8	ismail	ismail	NOUN
cjfa-30898	389	9	,	,	PUNCT
cjfa-30898	389	10	k.	k.	PROPN
cjfa-30898	389	11	,	,	PUNCT
cjfa-30898	389	12	&	&	CCONJ
cjfa-30898	389	13	ibrahim	ibrahim	PROPN
cjfa-30898	389	14	,	,	PUNCT
cjfa-30898	389	15	a.h	a.h	PROPN
cjfa-30898	389	16	.	.	PROPN
cjfa-30898	389	17	(	(	PUNCT
cjfa-30898	389	18	2010	2010	NUM
cjfa-30898	389	19	)	)	PUNCT
cjfa-30898	389	20	.	.	PUNCT
cjfa-30898	390	1	social	social	ADJ
cjfa-30898	390	2	and	and	CCONJ
cjfa-30898	390	3	environmental	environmental	ADJ
cjfa-30898	390	4	disclosure	disclosure	NOUN
cjfa-30898	390	5	in	in	ADP
cjfa-30898	390	6	the	the	DET
cjfa-30898	390	7	annual	annual	ADJ
cjfa-30898	390	8	reports	report	NOUN
cjfa-30898	390	9	of	of	ADP
cjfa-30898	390	10	jordanian	jordanian	ADJ
cjfa-30898	390	11	companies	company	NOUN
cjfa-30898	390	12	.	.	PUNCT
cjfa-30898	391	1	issues	issue	NOUN
cjfa-30898	391	2	in	in	ADP
cjfa-30898	391	3	social	social	ADJ
cjfa-30898	391	4	&	&	CCONJ
cjfa-30898	391	5	environmental	environmental	ADJ
cjfa-30898	391	6	accounting	accounting	NOUN
cjfa-30898	391	7	,	,	PUNCT
cjfa-30898	391	8	2	2	NUM
cjfa-30898	391	9	,	,	PUNCT
cjfa-30898	391	10	198-	198-	NUM
cjfa-30898	391	11	 	 	SPACE
cjfa-30898	391	12	210	210	NUM
cjfa-30898	391	13	.	.	PUNCT
cjfa-30898	392	1	https://dx.doi.org/10.22164/isea.v2i2.32	https://dx.doi.org/10.22164/isea.v2i2.32	PROPN
cjfa-30898	392	2	.	.	PROPN
cjfa-30898	392	3	johari	johari	PROPN
cjfa-30898	392	4	,	,	PUNCT
cjfa-30898	392	5	j.	j.	PROPN
cjfa-30898	392	6	,	,	PUNCT
cjfa-30898	392	7	&	&	CCONJ
cjfa-30898	392	8	komathy	komathy	PROPN
cjfa-30898	392	9	(	(	PUNCT
cjfa-30898	392	10	2019	2019	NUM
cjfa-30898	392	11	)	)	PUNCT
cjfa-30898	392	12	.	.	PUNCT
cjfa-30898	393	1	sustainability	sustainability	NOUN
cjfa-30898	393	2	reporting	reporting	NOUN
cjfa-30898	393	3	and	and	CCONJ
cjfa-30898	393	4	firm	firm	ADJ
cjfa-30898	393	5	performance	performance	NOUN
cjfa-30898	393	6	:	:	PUNCT
cjfa-30898	393	7	evidence	evidence	NOUN
cjfa-30898	393	8	in	in	ADP
cjfa-30898	393	9	malaysia	malaysia	PROPN
cjfa-30898	393	10	.	.	PUNCT
cjfa-30898	394	1	international	international	ADJ
cjfa-30898	394	2	journal	journal	PROPN
cjfa-30898	394	3	of	of	ADP
cjfa-30898	394	4	accounting	accounting	NOUN
cjfa-30898	394	5	,	,	PUNCT
cjfa-30898	394	6	finance	finance	NOUN
cjfa-30898	394	7	and	and	CCONJ
cjfa-30898	394	8	business	business	NOUN
cjfa-30898	394	9	,	,	PUNCT
cjfa-30898	394	10	4(17	4(17	NUM
cjfa-30898	394	11	)	)	PUNCT
cjfa-30898	394	12	,	,	PUNCT
cjfa-30898	394	13	1	1	NUM
cjfa-30898	394	14	-	-	SYM
cjfa-30898	394	15	7	7	NUM
cjfa-30898	394	16	.	.	PUNCT
cjfa-30898	395	1	jones	jones	PROPN
cjfa-30898	395	2	,	,	PUNCT
cjfa-30898	395	3	m.	m.	NOUN
cjfa-30898	395	4	(	(	PUNCT
cjfa-30898	395	5	2014	2014	NUM
cjfa-30898	395	6	)	)	PUNCT
cjfa-30898	395	7	.	.	PUNCT
cjfa-30898	396	1	accounting	account	VERB
cjfa-30898	396	2	for	for	ADP
cjfa-30898	396	3	biodiversity	biodiversity	NOUN
cjfa-30898	396	4	.	.	PUNCT
cjfa-30898	397	1	london	london	PROPN
cjfa-30898	397	2	:	:	PUNCT
cjfa-30898	397	3	rutledge	rutledge	PROPN
cjfa-30898	397	4	.	.	PUNCT
cjfa-30898	398	1	joseph	joseph	PROPN
cjfa-30898	398	2	,	,	PUNCT
cjfa-30898	398	3	u.b	u.b	PROPN
cjfa-30898	398	4	.	.	PUNCT
cjfa-30898	399	1	(	(	PUNCT
cjfa-30898	399	2	2016	2016	NUM
cjfa-30898	399	3	)	)	PUNCT
cjfa-30898	399	4	.	.	PUNCT
cjfa-30898	400	1	effect	effect	NOUN
cjfa-30898	400	2	of	of	ADP
cjfa-30898	400	3	sustainability	sustainability	NOUN
cjfa-30898	400	4	reporting	reporting	NOUN
cjfa-30898	400	5	on	on	ADP
cjfa-30898	400	6	firm	firm	NOUN
cjfa-30898	400	7	’s	’s	PART
cjfa-30898	400	8	performance	performance	NOUN
cjfa-30898	400	9	:	:	PUNCT
cjfa-30898	400	10	a	a	DET
cjfa-30898	400	11	review	review	NOUN
cjfa-30898	400	12	of	of	ADP
cjfa-30898	400	13	literature	literature	NOUN
cjfa-30898	400	14	.	.	PUNCT
cjfa-30898	401	1	the	the	DET
cjfa-30898	401	2	international	international	ADJ
cjfa-30898	401	3	journal	journal	NOUN
cjfa-30898	401	4	of	of	ADP
cjfa-30898	401	5	business	business	PROPN
cjfa-30898	401	6	&	&	CCONJ
cjfa-30898	401	7	management	management	NOUN
cjfa-30898	401	8	,	,	PUNCT
cjfa-30898	401	9	4(7	4(7	NUM
cjfa-30898	401	10	)	)	PUNCT
cjfa-30898	401	11	,	,	PUNCT
cjfa-30898	401	12	203	203	NUM
cjfa-30898	401	13	-	-	SYM
cjfa-30898	401	14	208	208	NUM
cjfa-30898	401	15	.	.	PUNCT
cjfa-30898	402	1	kathyayini	kathyayini	PROPN
cjfa-30898	402	2	,	,	PUNCT
cjfa-30898	402	3	k.	k.	PROPN
cjfa-30898	402	4	,	,	PUNCT
cjfa-30898	402	5	tilt	tilt	PROPN
cjfa-30898	402	6	,	,	PUNCT
cjfa-30898	402	7	c.a	c.a	PROPN
cjfa-30898	402	8	.	.	PROPN
cjfa-30898	402	9	,	,	PUNCT
cjfa-30898	402	10	&	&	CCONJ
cjfa-30898	402	11	lester	lester	PROPN
cjfa-30898	402	12	,	,	PUNCT
cjfa-30898	402	13	l.h	l.h	PROPN
cjfa-30898	402	14	.	.	PROPN
cjfa-30898	402	15	(	(	PUNCT
cjfa-30898	402	16	2012	2012	NUM
cjfa-30898	402	17	)	)	PUNCT
cjfa-30898	402	18	.	.	PUNCT
cjfa-30898	403	1	corporate	corporate	ADJ
cjfa-30898	403	2	governance	governance	NOUN
cjfa-30898	403	3	and	and	CCONJ
cjfa-30898	403	4	environmental	environmental	ADJ
cjfa-30898	403	5	reporting	reporting	NOUN
cjfa-30898	403	6	:	:	PUNCT
cjfa-30898	403	7	an	an	DET
cjfa-30898	403	8	australian	australian	ADJ
cjfa-30898	403	9	study	study	NOUN
cjfa-30898	403	10	.	.	PUNCT
cjfa-30898	404	1	corporate	corporate	ADJ
cjfa-30898	404	2	governance	governance	NOUN
cjfa-30898	404	3	,	,	PUNCT
cjfa-30898	404	4	12(2	12(2	NUM
cjfa-30898	404	5	)	)	PUNCT
cjfa-30898	404	6	,	,	PUNCT
cjfa-30898	404	7	143	143	NUM
cjfa-30898	404	8	-	-	SYM
cjfa-30898	404	9	163	163	NUM
cjfa-30898	404	10	.	.	PUNCT
cjfa-30898	405	1	https://	https://	PROPN
cjfa-30898	405	2	dx.doi.org/10.1108/14720701211214052	dx.doi.org/10.1108/14720701211214052	PROPN
cjfa-30898	405	3	.	.	PUNCT
cjfa-30898	406	1	katz	katz	PROPN
cjfa-30898	406	2	,	,	PUNCT
cjfa-30898	406	3	d.	d.	PROPN
cjfa-30898	406	4	,	,	PUNCT
cjfa-30898	406	5	&	&	CCONJ
cjfa-30898	406	6	kahn	kahn	PROPN
cjfa-30898	406	7	,	,	PUNCT
cjfa-30898	406	8	r.l	r.l	PROPN
cjfa-30898	406	9	.	.	PROPN
cjfa-30898	406	10	(	(	PUNCT
cjfa-30898	406	11	1978	1978	NUM
cjfa-30898	406	12	)	)	PUNCT
cjfa-30898	406	13	.	.	PUNCT
cjfa-30898	407	1	the	the	DET
cjfa-30898	407	2	social	social	ADJ
cjfa-30898	407	3	psychology	psychology	NOUN
cjfa-30898	407	4	of	of	ADP
cjfa-30898	407	5	organizations	organization	NOUN
cjfa-30898	407	6	.	.	PUNCT
cjfa-30898	408	1	new	new	PROPN
cjfa-30898	408	2	york	york	PROPN
cjfa-30898	408	3	:	:	PUNCT
cjfa-30898	408	4	wiley	wiley	PROPN
cjfa-30898	408	5	.	.	PUNCT
cjfa-30898	409	1	kim	kim	PROPN
cjfa-30898	409	2	,	,	PUNCT
cjfa-30898	409	3	r.	r.	PROPN
cjfa-30898	409	4	(	(	PUNCT
cjfa-30898	409	5	2016	2016	NUM
cjfa-30898	409	6	)	)	PUNCT
cjfa-30898	409	7	.	.	PUNCT
cjfa-30898	410	1	the	the	DET
cjfa-30898	410	2	nexus	nexus	NOUN
cjfa-30898	410	3	between	between	ADP
cjfa-30898	410	4	international	international	ADJ
cjfa-30898	410	5	law	law	NOUN
cjfa-30898	410	6	and	and	CCONJ
cjfa-30898	410	7	the	the	DET
cjfa-30898	410	8	sustainable	sustainable	ADJ
cjfa-30898	410	9	development	development	NOUN
cjfa-30898	410	10	goals	goal	NOUN
cjfa-30898	410	11	.	.	PUNCT
cjfa-30898	411	1	review	review	NOUN
cjfa-30898	411	2	of	of	ADP
cjfa-30898	411	3	european	european	PROPN
cjfa-30898	411	4	community	community	PROPN
cjfa-30898	411	5	&	&	CCONJ
cjfa-30898	411	6	international	international	PROPN
cjfa-30898	411	7	environmental	environmental	ADJ
cjfa-30898	411	8	management	management	NOUN
cjfa-30898	411	9	,	,	PUNCT
cjfa-30898	411	10	25(1	25(1	NUM
cjfa-30898	411	11	)	)	PUNCT
cjfa-30898	411	12	,	,	PUNCT
cjfa-30898	411	13	15	15	NUM
cjfa-30898	411	14	-	-	SYM
cjfa-30898	411	15	26	26	NUM
cjfa-30898	411	16	.	.	PUNCT
cjfa-30898	412	1	https://dx.doi.org/10.1111/reel.12148	https://dx.doi.org/10.1111/reel.12148	PROPN
cjfa-30898	412	2	.	.	PUNCT
cjfa-30898	413	1	kpmg	kpmg	PROPN
cjfa-30898	413	2	(	(	PUNCT
cjfa-30898	413	3	2017	2017	NUM
cjfa-30898	413	4	)	)	PUNCT
cjfa-30898	413	5	.	.	PUNCT
cjfa-30898	414	1	the	the	DET
cjfa-30898	414	2	kpmg	kpmg	PROPN
cjfa-30898	414	3	survey	survey	NOUN
cjfa-30898	414	4	of	of	ADP
cjfa-30898	414	5	corporate	corporate	ADJ
cjfa-30898	414	6	responsibility	responsibility	NOUN
cjfa-30898	414	7	reporting	report	VERB
cjfa-30898	414	8	2017	2017	NUM
cjfa-30898	414	9	,	,	PUNCT
cjfa-30898	414	10	https://	https://	PROPN
cjfa-30898	414	11	home.kpmg/content/dam/kpmg/campaigns/csr/pdf/csr_reporting_2017.pdf	home.kpmg/content/dam/kpmg/campaigns/csr/pdf/csr_reporting_2017.pdf	PROPN
cjfa-30898	414	12	(	(	PUNCT
cjfa-30898	414	13	accessed	access	VERB
cjfa-30898	414	14	:	:	PUNCT
cjfa-30898	414	15	19.12.2019	19.12.2019	NUM
cjfa-30898	414	16	)	)	PUNCT
cjfa-30898	414	17	.	.	PUNCT
cjfa-30898	415	1	kpmg	kpmg	PROPN
cjfa-30898	415	2	(	(	PUNCT
cjfa-30898	415	3	2011	2011	NUM
cjfa-30898	415	4	)	)	PUNCT
cjfa-30898	415	5	.	.	PUNCT
cjfa-30898	416	1	kpmg	kpmg	PROPN
cjfa-30898	416	2	international	international	PROPN
cjfa-30898	416	3	survey	survey	NOUN
cjfa-30898	416	4	of	of	ADP
cjfa-30898	416	5	corporate	corporate	ADJ
cjfa-30898	416	6	responsibility	responsibility	NOUN
cjfa-30898	416	7	reporting	reporting	NOUN
cjfa-30898	416	8	,	,	PUNCT
cjfa-30898	416	9	https://	https://	PROPN
cjfa-30898	416	10	www.kpmg.com/au/en/issuesandinsights/articlespublications/documents/kpmg	www.kpmg.com/au/en/issuesandinsights/articlespublications/documents/kpmg	PROPN
cjfa-30898	416	11	international-survey-corporate-responsibility-reporting-2011.pdf	international-survey-corporate-responsibility-reporting-2011.pdf	PROPN
cjfa-30898	416	12	(	(	PUNCT
cjfa-30898	416	13	accessed	access	VERB
cjfa-30898	416	14	:	:	PUNCT
cjfa-30898	416	15	19.12	19.12	NUM
cjfa-30898	416	16	.	.	NOUN
cjfa-30898	416	17	2019	2019	NUM
cjfa-30898	416	18	)	)	PUNCT
cjfa-30898	416	19	.	.	PUNCT
cjfa-30898	417	1	kusuma	kusuma	PROPN
cjfa-30898	417	2	,	,	PUNCT
cjfa-30898	417	3	p.a	p.a	PROPN
cjfa-30898	417	4	.	.	PROPN
cjfa-30898	417	5	,	,	PUNCT
cjfa-30898	417	6	&	&	CCONJ
cjfa-30898	417	7	koesrindartoto	koesrindartoto	PROPN
cjfa-30898	417	8	,	,	PUNCT
cjfa-30898	417	9	d.p	d.p	PROPN
cjfa-30898	417	10	.	.	PROPN
cjfa-30898	417	11	(	(	PUNCT
cjfa-30898	417	12	2014	2014	NUM
cjfa-30898	417	13	)	)	PUNCT
cjfa-30898	417	14	.	.	PUNCT
cjfa-30898	418	1	sustainability	sustainability	NOUN
cjfa-30898	418	2	practices	practice	NOUN
cjfa-30898	418	3	and	and	CCONJ
cjfa-30898	418	4	financial	financial	ADJ
cjfa-30898	418	5	performance	performance	NOUN
cjfa-30898	418	6	:	:	PUNCT
cjfa-30898	418	7	an	an	DET
cjfa-30898	418	8	empirical	empirical	ADJ
cjfa-30898	418	9	evidence	evidence	NOUN
cjfa-30898	418	10	from	from	ADP
cjfa-30898	418	11	indonesia	indonesia	PROPN
cjfa-30898	418	12	.	.	PUNCT
cjfa-30898	419	1	international	international	ADJ
cjfa-30898	419	2	conference	conference	NOUN
cjfa-30898	419	3	on	on	ADP
cjfa-30898	419	4	trends	trend	NOUN
cjfa-30898	419	5	in	in	ADP
cjfa-30898	419	6	economics	economic	NOUN
cjfa-30898	419	7	,	,	PUNCT
cjfa-30898	419	8	humanities	humanity	NOUN
cjfa-30898	419	9	and	and	CCONJ
cjfa-30898	419	10	management	management	NOUN
cjfa-30898	419	11	(	(	PUNCT
cjfa-30898	419	12	ictehm’14	ictehm’14	PROPN
cjfa-30898	419	13	)	)	PUNCT
cjfa-30898	419	14	,	,	PUNCT
cjfa-30898	419	15	thailand	thailand	PROPN
cjfa-30898	419	16	.	.	PUNCT
cjfa-30898	420	1	https://dx.doi	https://dx.doi	PROPN
cjfa-30898	420	2	.	.	PUNCT
cjfa-30898	421	1	org/10.15242	org/10.15242	PROPN
cjfa-30898	421	2	/	/	SYM
cjfa-30898	421	3	icehm.ed0814010	icehm.ed0814010	PROPN
cjfa-30898	421	4	.	.	PUNCT
cjfa-30898	421	5	kwaghfan	kwaghfan	PROPN
cjfa-30898	421	6	,	,	PUNCT
cjfa-30898	421	7	a.	a.	NOUN
cjfa-30898	421	8	(	(	PUNCT
cjfa-30898	421	9	2015	2015	NUM
cjfa-30898	421	10	)	)	PUNCT
cjfa-30898	421	11	.	.	PUNCT
cjfa-30898	422	1	impact	impact	NOUN
cjfa-30898	422	2	of	of	ADP
cjfa-30898	422	3	sustainability	sustainability	NOUN
cjfa-30898	422	4	reporting	report	VERB
cjfa-30898	422	5	on	on	ADP
cjfa-30898	422	6	corporate	corporate	ADJ
cjfa-30898	422	7	performance	performance	NOUN
cjfa-30898	422	8	of	of	ADP
cjfa-30898	422	9	selected	select	VERB
cjfa-30898	422	10	quoted	quote	VERB
cjfa-30898	422	11	companies	company	NOUN
cjfa-30898	422	12	in	in	ADP
cjfa-30898	422	13	nigeria	nigeria	PROPN
cjfa-30898	422	14	.	.	PUNCT
cjfa-30898	423	1	unpublished	unpublished	ADJ
cjfa-30898	423	2	phd	phd	NOUN
cjfa-30898	423	3	thesis	thesis	NOUN
cjfa-30898	423	4	.	.	PUNCT
cjfa-30898	424	1	enugu	enugu	PROPN
cjfa-30898	424	2	,	,	PUNCT
cjfa-30898	424	3	nigeria	nigeria	PROPN
cjfa-30898	424	4	:	:	PUNCT
cjfa-30898	424	5	university	university	NOUN
cjfa-30898	424	6	of	of	ADP
cjfa-30898	424	7	nigeria	nigeria	PROPN
cjfa-30898	424	8	.	.	PUNCT
cjfa-30898	425	1	laskar	laskar	PROPN
cjfa-30898	425	2	,	,	PUNCT
cjfa-30898	425	3	n.	n.	PROPN
cjfa-30898	425	4	(	(	PUNCT
cjfa-30898	425	5	2018	2018	NUM
cjfa-30898	425	6	)	)	PUNCT
cjfa-30898	425	7	.	.	PUNCT
cjfa-30898	426	1	impact	impact	NOUN
cjfa-30898	426	2	of	of	ADP
cjfa-30898	426	3	corporate	corporate	ADJ
cjfa-30898	426	4	sustainability	sustainability	NOUN
cjfa-30898	426	5	reporting	report	VERB
cjfa-30898	426	6	on	on	ADP
cjfa-30898	426	7	firm	firm	ADJ
cjfa-30898	426	8	performance	performance	NOUN
cjfa-30898	426	9	:	:	PUNCT
cjfa-30898	426	10	an	an	DET
cjfa-30898	426	11	empirical	empirical	ADJ
cjfa-30898	426	12	examination	examination	NOUN
cjfa-30898	426	13	.	.	PUNCT
cjfa-30898	427	1	asia	asia	PROPN
cjfa-30898	427	2	journal	journal	PROPN
cjfa-30898	427	3	of	of	ADP
cjfa-30898	427	4	asia	asia	PROPN
cjfa-30898	427	5	business	business	PROPN
cjfa-30898	427	6	studies	study	NOUN
cjfa-30898	427	7	,	,	PUNCT
cjfa-30898	427	8	12(4	12(4	NUM
cjfa-30898	427	9	)	)	PUNCT
cjfa-30898	427	10	,	,	PUNCT
cjfa-30898	427	11	1	1	NUM
cjfa-30898	427	12	-	-	SYM
cjfa-30898	427	13	38	38	NUM
cjfa-30898	427	14	.	.	PUNCT
cjfa-30898	428	1	https://	https://	PROPN
cjfa-30898	428	2	dx.doi.org/10.1108/jabs-11-2016-0157	dx.doi.org/10.1108/jabs-11-2016-0157	PROPN
cjfa-30898	428	3	.	.	PUNCT
cjfa-30898	429	1	lebans	lebans	PROPN
cjfa-30898	429	2	,	,	PUNCT
cjfa-30898	429	3	m.	m.	NOUN
cjfa-30898	429	4	,	,	PUNCT
cjfa-30898	429	5	&	&	CCONJ
cjfa-30898	429	6	euske	euske	PROPN
cjfa-30898	429	7	,	,	PUNCT
cjfa-30898	429	8	k.	k.	PROPN
cjfa-30898	429	9	(	(	PUNCT
cjfa-30898	429	10	2006	2006	NUM
cjfa-30898	429	11	)	)	PUNCT
cjfa-30898	429	12	.	.	PUNCT
cjfa-30898	430	1	a	a	DET
cjfa-30898	430	2	conceptual	conceptual	ADJ
cjfa-30898	430	3	and	and	CCONJ
cjfa-30898	430	4	operational	operational	ADJ
cjfa-30898	430	5	delineation	delineation	NOUN
cjfa-30898	430	6	of	of	ADP
cjfa-30898	430	7	performance	performance	NOUN
cjfa-30898	430	8	.	.	PUNCT
cjfa-30898	431	1	business	business	NOUN
cjfa-30898	431	2	performance	performance	NOUN
cjfa-30898	431	3	measurement	measurement	NOUN
cjfa-30898	431	4	.	.	PUNCT
cjfa-30898	432	1	london	london	PROPN
cjfa-30898	432	2	:	:	PUNCT
cjfa-30898	432	3	cambridge	cambridge	PROPN
cjfa-30898	432	4	university	university	PROPN
cjfa-30898	432	5	press	press	NOUN
cjfa-30898	432	6	.	.	PUNCT
cjfa-30898	433	1	lupton	lupton	PROPN
cjfa-30898	433	2	,	,	PUNCT
cjfa-30898	433	3	t.	t.	PROPN
cjfa-30898	433	4	(	(	PUNCT
cjfa-30898	433	5	1977	1977	NUM
cjfa-30898	433	6	)	)	PUNCT
cjfa-30898	433	7	.	.	PUNCT
cjfa-30898	434	1	organizational	organizational	ADJ
cjfa-30898	434	2	behavior	behavior	NOUN
cjfa-30898	434	3	and	and	CCONJ
cjfa-30898	434	4	performance	performance	NOUN
cjfa-30898	434	5	.	.	PUNCT
cjfa-30898	435	1	london	london	PROPN
cjfa-30898	435	2	:	:	PUNCT
cjfa-30898	435	3	the	the	DET
cjfa-30898	435	4	macmillan	macmillan	PROPN
cjfa-30898	435	5	press	press	PROPN
cjfa-30898	435	6	.	.	PUNCT
cjfa-30898	436	1	miller	miller	PROPN
cjfa-30898	436	2	,	,	PUNCT
cjfa-30898	436	3	s.j	s.j	PROPN
cjfa-30898	436	4	.	.	PROPN
cjfa-30898	436	5	,	,	PUNCT
cjfa-30898	436	6	wardrop	wardrop	NOUN
cjfa-30898	436	7	,	,	PUNCT
cjfa-30898	436	8	d.h	d.h	PROPN
cjfa-30898	436	9	.	.	PROPN
cjfa-30898	436	10	,	,	PUNCT
cjfa-30898	436	11	mahaney	mahaney	PROPN
cjfa-30898	436	12	,	,	PUNCT
cjfa-30898	436	13	w.m	w.m	PROPN
cjfa-30898	436	14	.	.	PROPN
cjfa-30898	436	15	,	,	PUNCT
cjfa-30898	436	16	&	&	CCONJ
cjfa-30898	436	17	brooks	brooks	PROPN
cjfa-30898	436	18	,	,	PUNCT
cjfa-30898	436	19	r.p	r.p	PROPN
cjfa-30898	436	20	.	.	PROPN
cjfa-30898	436	21	(	(	PUNCT
cjfa-30898	436	22	2006	2006	NUM
cjfa-30898	436	23	)	)	PUNCT
cjfa-30898	436	24	.	.	PUNCT
cjfa-30898	437	1	a	a	DET
cjfa-30898	437	2	plant	plant	NOUN
cjfa-30898	437	3	-	-	PUNCT
cjfa-30898	437	4	based	base	VERB
cjfa-30898	437	5	index	index	NOUN
cjfa-30898	437	6	of	of	ADP
cjfa-30898	437	7	biological	biological	ADJ
cjfa-30898	437	8	integrity	integrity	NOUN
cjfa-30898	437	9	(	(	PUNCT
cjfa-30898	437	10	ibi	ibi	NOUN
cjfa-30898	437	11	)	)	PUNCT
cjfa-30898	437	12	for	for	ADP
cjfa-30898	437	13	headwaters	headwater	NOUN
cjfa-30898	437	14	wetlands	wetland	NOUN
cjfa-30898	437	15	in	in	ADP
cjfa-30898	437	16	central	central	ADJ
cjfa-30898	437	17	pennsylvania	pennsylvania	PROPN
cjfa-30898	437	18	.	.	PUNCT
cjfa-30898	438	1	ecological	ecological	ADJ
cjfa-30898	438	2	indicators	indicator	NOUN
cjfa-30898	438	3	,	,	PUNCT
cjfa-30898	438	4	6(2	6(2	NUM
cjfa-30898	438	5	)	)	PUNCT
cjfa-30898	438	6	,	,	PUNCT
cjfa-30898	438	7	290	290	NUM
cjfa-30898	438	8	-	-	SYM
cjfa-30898	438	9	312	312	NUM
cjfa-30898	438	10	.	.	PUNCT
cjfa-30898	439	1	https://dx.doi.org/10.1016/j.ecolind.2005.03.011	https://dx.doi.org/10.1016/j.ecolind.2005.03.011	PROPN
cjfa-30898	439	2	.	.	PUNCT
cjfa-30898	439	3	muñoz	muñoz	PROPN
cjfa-30898	439	4	,	,	PUNCT
cjfa-30898	439	5	e.	e.	PROPN
cjfa-30898	439	6	,	,	PUNCT
cjfa-30898	439	7	zhao	zhao	PROPN
cjfa-30898	439	8	,	,	PUNCT
cjfa-30898	439	9	l.	l.	PROPN
cjfa-30898	439	10	,	,	PUNCT
cjfa-30898	439	11	&	&	CCONJ
cjfa-30898	439	12	yang	yang	PROPN
cjfa-30898	439	13	,	,	PUNCT
cjfa-30898	439	14	d.c	d.c	PROPN
cjfa-30898	439	15	.	.	PROPN
cjfa-30898	439	16	(	(	PUNCT
cjfa-30898	439	17	2017	2017	NUM
cjfa-30898	439	18	)	)	PUNCT
cjfa-30898	439	19	.	.	PUNCT
cjfa-30898	440	1	issues	issue	NOUN
cjfa-30898	440	2	in	in	ADP
cjfa-30898	440	3	sustainability	sustainability	NOUN
cjfa-30898	440	4	accounting	accounting	NOUN
cjfa-30898	440	5	reporting	reporting	NOUN
cjfa-30898	440	6	.	.	PUNCT
cjfa-30898	441	1	accounting	accounting	NOUN
cjfa-30898	441	2	and	and	CCONJ
cjfa-30898	441	3	finance	finance	NOUN
cjfa-30898	441	4	research	research	NOUN
cjfa-30898	441	5	,	,	PUNCT
cjfa-30898	441	6	6(3	6(3	NUM
cjfa-30898	441	7	)	)	PUNCT
cjfa-30898	441	8	,	,	PUNCT
cjfa-30898	441	9	64	64	NUM
cjfa-30898	441	10	-	-	SYM
cjfa-30898	441	11	71	71	NUM
cjfa-30898	441	12	.	.	PUNCT
cjfa-30898	442	1	https://dx.doi.org/10.5430/afr	https://dx.doi.org/10.5430/afr	NOUN
cjfa-30898	442	2	.	.	PUNCT
cjfa-30898	443	1	v6n3p64	v6n3p64	PROPN
cjfa-30898	443	2	.	.	PUNCT
cjfa-30898	444	1	hope	hope	PROPN
cjfa-30898	444	2	osayantin	osayantin	PROPN
cjfa-30898	444	3	aifuwa28	aifuwa28	PROPN
cjfa-30898	444	4	ngatia	ngatia	PROPN
cjfa-30898	444	5	,	,	PUNCT
cjfa-30898	444	6	c.n	c.n	PROPN
cjfa-30898	444	7	.	.	PROPN
cjfa-30898	444	8	(	(	PUNCT
cjfa-30898	444	9	2014	2014	NUM
cjfa-30898	444	10	)	)	PUNCT
cjfa-30898	444	11	.	.	PUNCT
cjfa-30898	445	1	exploring	explore	VERB
cjfa-30898	445	2	sustainability	sustainability	NOUN
cjfa-30898	445	3	reporting	reporting	NOUN
cjfa-30898	445	4	for	for	ADP
cjfa-30898	445	5	financial	financial	ADJ
cjfa-30898	445	6	performance	performance	NOUN
cjfa-30898	445	7	of	of	ADP
cjfa-30898	445	8	selected	select	VERB
cjfa-30898	445	9	companies	company	NOUN
cjfa-30898	445	10	listed	list	VERB
cjfa-30898	445	11	at	at	ADP
cjfa-30898	445	12	the	the	DET
cjfa-30898	445	13	nairobi	nairobi	PROPN
cjfa-30898	445	14	securities	securities	PROPN
cjfa-30898	445	15	exchange	exchange	PROPN
cjfa-30898	445	16	in	in	ADP
cjfa-30898	445	17	kenya	kenya	PROPN
cjfa-30898	445	18	.	.	PUNCT
cjfa-30898	446	1	international	international	ADJ
cjfa-30898	446	2	academic	academic	ADJ
cjfa-30898	446	3	journal	journal	NOUN
cjfa-30898	446	4	of	of	ADP
cjfa-30898	446	5	economics	economic	NOUN
cjfa-30898	446	6	and	and	CCONJ
cjfa-30898	446	7	finance	finance	NOUN
cjfa-30898	446	8	,	,	PUNCT
cjfa-30898	446	9	1(4	1(4	NUM
cjfa-30898	446	10	)	)	PUNCT
cjfa-30898	446	11	,	,	PUNCT
cjfa-30898	446	12	32	32	NUM
cjfa-30898	446	13	-	-	SYM
cjfa-30898	446	14	48	48	NUM
cjfa-30898	446	15	.	.	PUNCT
cjfa-30898	447	1	nnamani	nnamani	PROPN
cjfa-30898	447	2	,	,	PUNCT
cjfa-30898	447	3	j.n	j.n	PROPN
cjfa-30898	447	4	,	,	PUNCT
cjfa-30898	447	5	onyekwelu	onyekwelu	PROPN
cjfa-30898	447	6	,	,	PUNCT
cjfa-30898	447	7	u.l	u.l	PROPN
cjfa-30898	447	8	.	.	PROPN
cjfa-30898	447	9	,	,	PUNCT
cjfa-30898	447	10	&	&	CCONJ
cjfa-30898	447	11	ugwu	ugwu	ADV
cjfa-30898	447	12	,	,	PUNCT
cjfa-30898	447	13	o.k	o.k	PROPN
cjfa-30898	447	14	.	.	PROPN
cjfa-30898	447	15	(	(	PUNCT
cjfa-30898	447	16	2017	2017	NUM
cjfa-30898	447	17	)	)	PUNCT
cjfa-30898	447	18	.	.	PUNCT
cjfa-30898	448	1	effect	effect	NOUN
cjfa-30898	448	2	of	of	ADP
cjfa-30898	448	3	sustainability	sustainability	NOUN
cjfa-30898	448	4	accounting	account	VERB
cjfa-30898	448	5	on	on	ADP
cjfa-30898	448	6	the	the	DET
cjfa-30898	448	7	financial	financial	ADJ
cjfa-30898	448	8	performance	performance	NOUN
cjfa-30898	448	9	of	of	ADP
cjfa-30898	448	10	firms	firm	NOUN
cjfa-30898	448	11	in	in	ADP
cjfa-30898	448	12	the	the	DET
cjfa-30898	448	13	nigerian	nigerian	ADJ
cjfa-30898	448	14	brewery	brewery	NOUN
cjfa-30898	448	15	sector	sector	NOUN
cjfa-30898	448	16	.	.	PUNCT
cjfa-30898	449	1	european	european	PROPN
cjfa-30898	449	2	journal	journal	PROPN
cjfa-30898	449	3	of	of	ADP
cjfa-30898	449	4	business	business	NOUN
cjfa-30898	449	5	and	and	CCONJ
cjfa-30898	449	6	innovation	innovation	NOUN
cjfa-30898	449	7	research	research	NOUN
cjfa-30898	449	8	,	,	PUNCT
cjfa-30898	449	9	5(1	5(1	NUM
cjfa-30898	449	10	)	)	PUNCT
cjfa-30898	449	11	,	,	PUNCT
cjfa-30898	449	12	1	1	NUM
cjfa-30898	449	13	-	-	SYM
cjfa-30898	449	14	15	15	NUM
cjfa-30898	449	15	.	.	PUNCT
cjfa-30898	450	1	nwobu	nwobu	NOUN
cjfa-30898	450	2	,	,	PUNCT
cjfa-30898	450	3	o.	o.	NOUN
cjfa-30898	450	4	(	(	PUNCT
cjfa-30898	450	5	2015	2015	NUM
cjfa-30898	450	6	)	)	PUNCT
cjfa-30898	450	7	.	.	PUNCT
cjfa-30898	451	1	the	the	DET
cjfa-30898	451	2	relationship	relationship	NOUN
cjfa-30898	451	3	between	between	ADP
cjfa-30898	451	4	corporate	corporate	ADJ
cjfa-30898	451	5	sustainability	sustainability	NOUN
cjfa-30898	451	6	reporting	reporting	NOUN
cjfa-30898	451	7	and	and	CCONJ
cjfa-30898	451	8	profitability	profitability	NOUN
cjfa-30898	451	9	and	and	CCONJ
cjfa-30898	451	10	shareholders	shareholder	NOUN
cjfa-30898	451	11	fund	fund	NOUN
cjfa-30898	451	12	in	in	ADP
cjfa-30898	451	13	nigerian	nigerian	ADJ
cjfa-30898	451	14	banks	bank	NOUN
cjfa-30898	451	15	.	.	PUNCT
cjfa-30898	452	1	journal	journal	PROPN
cjfa-30898	452	2	of	of	ADP
cjfa-30898	452	3	accounting	accounting	NOUN
cjfa-30898	452	4	and	and	CCONJ
cjfa-30898	452	5	management	management	NOUN
cjfa-30898	452	6	,	,	PUNCT
cjfa-30898	452	7	5(3	5(3	NUM
cjfa-30898	452	8	)	)	PUNCT
cjfa-30898	452	9	,	,	PUNCT
cjfa-30898	452	10	1	1	NUM
cjfa-30898	452	11	-	-	SYM
cjfa-30898	452	12	20	20	NUM
cjfa-30898	452	13	.	.	PUNCT
cjfa-30898	453	1	ofoegbu	ofoegbu	PROPN
cjfa-30898	453	2	,	,	PUNCT
cjfa-30898	453	3	g.n	g.n	PROPN
cjfa-30898	453	4	.	.	PROPN
cjfa-30898	453	5	,	,	PUNCT
cjfa-30898	453	6	odoemelam	odoemelam	PROPN
cjfa-30898	453	7	,	,	PUNCT
cjfa-30898	453	8	n.	n.	NOUN
cjfa-30898	453	9	,	,	PUNCT
cjfa-30898	453	10	&	&	CCONJ
cjfa-30898	453	11	okafor	okafor	PROPN
cjfa-30898	453	12	,	,	PUNCT
cjfa-30898	453	13	r.g	r.g	PROPN
cjfa-30898	453	14	.	.	PROPN
cjfa-30898	453	15	(	(	PUNCT
cjfa-30898	453	16	2018	2018	NUM
cjfa-30898	453	17	)	)	PUNCT
cjfa-30898	453	18	.	.	PUNCT
cjfa-30898	454	1	corporate	corporate	ADJ
cjfa-30898	454	2	board	board	NOUN
cjfa-30898	454	3	characteristics	characteristic	NOUN
cjfa-30898	454	4	and	and	CCONJ
cjfa-30898	454	5	environmental	environmental	ADJ
cjfa-30898	454	6	disclosure	disclosure	NOUN
cjfa-30898	454	7	quantity	quantity	NOUN
cjfa-30898	454	8	:	:	PUNCT
cjfa-30898	454	9	evidence	evidence	NOUN
cjfa-30898	454	10	from	from	ADP
cjfa-30898	454	11	south	south	PROPN
cjfa-30898	454	12	africa	africa	PROPN
cjfa-30898	454	13	(	(	PUNCT
cjfa-30898	454	14	integrated	integrate	VERB
cjfa-30898	454	15	reporting	reporting	NOUN
cjfa-30898	454	16	)	)	PUNCT
cjfa-30898	454	17	and	and	CCONJ
cjfa-30898	454	18	nigeria	nigeria	PROPN
cjfa-30898	454	19	(	(	PUNCT
cjfa-30898	454	20	traditional	traditional	ADJ
cjfa-30898	454	21	reporting	reporting	NOUN
cjfa-30898	454	22	)	)	PUNCT
cjfa-30898	454	23	.	.	PUNCT
cjfa-30898	455	1	cogent	cogent	NOUN
cjfa-30898	455	2	business	business	PROPN
cjfa-30898	455	3	&	&	CCONJ
cjfa-30898	455	4	management	management	PROPN
cjfa-30898	455	5	,	,	PUNCT
cjfa-30898	455	6	5	5	NUM
cjfa-30898	455	7	,	,	PUNCT
cjfa-30898	455	8	3	3	NUM
cjfa-30898	455	9	-	-	SYM
cjfa-30898	455	10	27	27	NUM
cjfa-30898	455	11	.	.	PUNCT
cjfa-30898	456	1	https://dx.doi.org/10.1080/23311975.2018.1551510	https://dx.doi.org/10.1080/23311975.2018.1551510	PROPN
cjfa-30898	456	2	.	.	PUNCT
cjfa-30898	457	1	onyekwelu	onyekwelu	PROPN
cjfa-30898	457	2	,	,	PUNCT
cjfa-30898	457	3	u.l	u.l	PROPN
cjfa-30898	457	4	.	.	PROPN
cjfa-30898	457	5	,	,	PUNCT
cjfa-30898	457	6	&	&	CCONJ
cjfa-30898	457	7	ekwe	ekwe	PROPN
cjfa-30898	457	8	,	,	PUNCT
cjfa-30898	457	9	m.c	m.c	PROPN
cjfa-30898	457	10	.	.	PROPN
cjfa-30898	457	11	(	(	PUNCT
cjfa-30898	457	12	2014	2014	NUM
cjfa-30898	457	13	)	)	PUNCT
cjfa-30898	457	14	.	.	PUNCT
cjfa-30898	458	1	does	do	AUX
cjfa-30898	458	2	corporate	corporate	ADJ
cjfa-30898	458	3	social	social	ADJ
cjfa-30898	458	4	responsibility	responsibility	NOUN
cjfa-30898	458	5	predicate	predicate	NOUN
cjfa-30898	458	6	good	good	ADJ
cjfa-30898	458	7	financial	financial	ADJ
cjfa-30898	458	8	performance	performance	NOUN
cjfa-30898	458	9	.	.	PUNCT
cjfa-30898	459	1	esut	esut	PROPN
cjfa-30898	459	2	journal	journal	PROPN
cjfa-30898	459	3	of	of	ADP
cjfa-30898	459	4	management	management	NOUN
cjfa-30898	459	5	sciences	science	NOUN
cjfa-30898	459	6	,	,	PUNCT
cjfa-30898	459	7	8(1)1	8(1)1	NUM
cjfa-30898	459	8	-	-	SYM
cjfa-30898	459	9	10	10	NUM
cjfa-30898	459	10	.	.	PUNCT
cjfa-30898	460	1	onyekwelu	onyekwelu	PROPN
cjfa-30898	460	2	,	,	PUNCT
cjfa-30898	460	3	u.l	u.l	PROPN
cjfa-30898	460	4	.	.	PROPN
cjfa-30898	460	5	,	,	PUNCT
cjfa-30898	460	6	&	&	CCONJ
cjfa-30898	460	7	ugwuanyi	ugwuanyi	PROPN
cjfa-30898	460	8	,	,	PUNCT
cjfa-30898	460	9	b.u	b.u	PROPN
cjfa-30898	460	10	.	.	PROPN
cjfa-30898	460	11	(	(	PUNCT
cjfa-30898	460	12	2014	2014	NUM
cjfa-30898	460	13	)	)	PUNCT
cjfa-30898	460	14	.	.	PUNCT
cjfa-30898	461	1	corporate	corporate	ADJ
cjfa-30898	461	2	social	social	ADJ
cjfa-30898	461	3	accounting	accounting	NOUN
cjfa-30898	461	4	and	and	CCONJ
cjfa-30898	461	5	the	the	DET
cjfa-30898	461	6	enhancement	enhancement	NOUN
cjfa-30898	461	7	of	of	ADP
cjfa-30898	461	8	information	information	NOUN
cjfa-30898	461	9	disclosures	disclosure	NOUN
cjfa-30898	461	10	among	among	ADP
cjfa-30898	461	11	firms	firm	NOUN
cjfa-30898	461	12	:	:	PUNCT
cjfa-30898	461	13	a	a	DET
cjfa-30898	461	14	study	study	NOUN
cjfa-30898	461	15	of	of	ADP
cjfa-30898	461	16	selected	select	VERB
cjfa-30898	461	17	firms	firm	NOUN
cjfa-30898	461	18	in	in	ADP
cjfa-30898	461	19	nigeria	nigeria	PROPN
cjfa-30898	461	20	.	.	PUNCT
cjfa-30898	462	1	journal	journal	PROPN
cjfa-30898	462	2	of	of	ADP
cjfa-30898	462	3	economics	economic	NOUN
cjfa-30898	462	4	and	and	CCONJ
cjfa-30898	462	5	sustainable	sustainable	ADJ
cjfa-30898	462	6	development	development	NOUN
cjfa-30898	462	7	,	,	PUNCT
cjfa-30898	462	8	5(6	5(6	NUM
cjfa-30898	462	9	)	)	PUNCT
cjfa-30898	462	10	,	,	PUNCT
cjfa-30898	462	11	35	35	NUM
cjfa-30898	462	12	-	-	SYM
cjfa-30898	462	13	44	44	NUM
cjfa-30898	462	14	.	.	PUNCT
cjfa-30898	463	1	owolabi	owolabi	NOUN
cjfa-30898	463	2	,	,	PUNCT
cjfa-30898	463	3	f.	f.	PROPN
cjfa-30898	463	4	,	,	PUNCT
cjfa-30898	463	5	taleatu	taleatu	PROPN
cjfa-30898	463	6	,	,	PUNCT
cjfa-30898	463	7	a.	a.	NOUN
cjfa-30898	463	8	,	,	PUNCT
cjfa-30898	463	9	adetula	adetula	PROPN
cjfa-30898	463	10	,	,	PUNCT
cjfa-30898	463	11	d.	d.	PROPN
cjfa-30898	463	12	,	,	PUNCT
cjfa-30898	463	13	&	&	CCONJ
cjfa-30898	463	14	uwuigbe	uwuigbe	PROPN
cjfa-30898	463	15	,	,	PUNCT
cjfa-30898	463	16	u.	u.	PROPN
cjfa-30898	463	17	(	(	PUNCT
cjfa-30898	463	18	2016	2016	NUM
cjfa-30898	463	19	)	)	PUNCT
cjfa-30898	463	20	.	.	PUNCT
cjfa-30898	464	1	assessment	assessment	NOUN
cjfa-30898	464	2	of	of	ADP
cjfa-30898	464	3	sustainability	sustainability	NOUN
cjfa-30898	464	4	reporting	reporting	NOUN
cjfa-30898	464	5	in	in	ADP
cjfa-30898	464	6	nigerian	nigerian	ADJ
cjfa-30898	464	7	industrial	industrial	ADJ
cjfa-30898	464	8	goods	good	NOUN
cjfa-30898	464	9	sector	sector	NOUN
cjfa-30898	464	10	.	.	PUNCT
cjfa-30898	465	1	3rd	3rd	ADJ
cjfa-30898	465	2	international	international	ADJ
cjfa-30898	465	3	conference	conference	NOUN
cjfa-30898	465	4	on	on	ADP
cjfa-30898	465	5	african	african	ADJ
cjfa-30898	465	6	development	development	NOUN
cjfa-30898	465	7	issues	issue	NOUN
cjfa-30898	465	8	,	,	PUNCT
cjfa-30898	465	9	covenant	covenant	ADJ
cjfa-30898	465	10	university	university	PROPN
cjfa-30898	465	11	,	,	PUNCT
cjfa-30898	465	12	ota	ota	PROPN
cjfa-30898	465	13	,	,	PUNCT
cjfa-30898	465	14	nigeria	nigeria	PROPN
cjfa-30898	465	15	,	,	PUNCT
cjfa-30898	465	16	383	383	NUM
cjfa-30898	465	17	-	-	SYM
cjfa-30898	465	18	386	386	NUM
cjfa-30898	465	19	.	.	PUNCT
cjfa-30898	466	1	popa	popa	NOUN
cjfa-30898	466	2	,	,	PUNCT
cjfa-30898	466	3	a.	a.	NOUN
cjfa-30898	466	4	,	,	PUNCT
cjfa-30898	466	5	blidisel	blidisel	PROPN
cjfa-30898	466	6	,	,	PUNCT
cjfa-30898	466	7	r.	r.	PROPN
cjfa-30898	466	8	,	,	PUNCT
cjfa-30898	466	9	&	&	CCONJ
cjfa-30898	466	10	bogdan	bogdan	PROPN
cjfa-30898	466	11	,	,	PUNCT
cjfa-30898	466	12	v.	v.	PROPN
cjfa-30898	466	13	(	(	PUNCT
cjfa-30898	466	14	2009	2009	NUM
cjfa-30898	466	15	)	)	PUNCT
cjfa-30898	466	16	.	.	PUNCT
cjfa-30898	467	1	transparency	transparency	NOUN
cjfa-30898	467	2	and	and	CCONJ
cjfa-30898	467	3	disclosure	disclosure	NOUN
cjfa-30898	467	4	between	between	ADP
cjfa-30898	467	5	theory	theory	NOUN
cjfa-30898	467	6	and	and	CCONJ
cjfa-30898	467	7	practice	practice	NOUN
cjfa-30898	467	8	,	,	PUNCT
cjfa-30898	467	9	a	a	DET
cjfa-30898	467	10	case	case	NOUN
cjfa-30898	467	11	study	study	NOUN
cjfa-30898	467	12	of	of	ADP
cjfa-30898	467	13	romania	romania	PROPN
cjfa-30898	467	14	.	.	PUNCT
cjfa-30898	468	1	proceedings	proceeding	NOUN
cjfa-30898	468	2	of	of	ADP
cjfa-30898	468	3	fikusz	fikusz	NOUN
cjfa-30898	468	4	09	09	NUM
cjfa-30898	468	5	symposium	symposium	NOUN
cjfa-30898	468	6	for	for	ADP
cjfa-30898	468	7	young	young	ADJ
cjfa-30898	468	8	researchers	researcher	NOUN
cjfa-30898	468	9	.	.	PUNCT
cjfa-30898	469	1	https://www.kgk.bmf.hu/fikusz	https://www.kgk.bmf.hu/fikusz	NOUN
cjfa-30898	469	2	(	(	PUNCT
cjfa-30898	469	3	accessed	access	VERB
cjfa-30898	469	4	:	:	PUNCT
cjfa-30898	469	5	19.12.2019	19.12.2019	NUM
cjfa-30898	469	6	)	)	PUNCT
cjfa-30898	469	7	.	.	PUNCT
cjfa-30898	470	1	robbins	robbins	PROPN
cjfa-30898	470	2	,	,	PUNCT
cjfa-30898	470	3	s.p	s.p	PROPN
cjfa-30898	470	4	.	.	PUNCT
cjfa-30898	470	5	(	(	PUNCT
cjfa-30898	470	6	1987	1987	NUM
cjfa-30898	470	7	)	)	PUNCT
cjfa-30898	470	8	.	.	PUNCT
cjfa-30898	471	1	organizational	organizational	ADJ
cjfa-30898	471	2	theory	theory	NOUN
cjfa-30898	471	3	:	:	PUNCT
cjfa-30898	471	4	structure	structure	NOUN
cjfa-30898	471	5	,	,	PUNCT
cjfa-30898	471	6	design	design	NOUN
cjfa-30898	471	7	,	,	PUNCT
cjfa-30898	471	8	and	and	CCONJ
cjfa-30898	471	9	application	application	NOUN
cjfa-30898	471	10	.	.	PUNCT
cjfa-30898	472	1	san	san	PROPN
cjfa-30898	472	2	diego	diego	PROPN
cjfa-30898	472	3	:	:	PUNCT
cjfa-30898	472	4	prentice	prentice	NOUN
cjfa-30898	472	5	-	-	PUNCT
cjfa-30898	472	6	hall	hall	NOUN
cjfa-30898	472	7	.	.	PUNCT
cjfa-30898	473	1	sadia	sadia	PROPN
cjfa-30898	473	2	,	,	PUNCT
cjfa-30898	473	3	m.	m.	NOUN
cjfa-30898	473	4	,	,	PUNCT
cjfa-30898	473	5	tariq	tariq	PROPN
cjfa-30898	473	6	,	,	PUNCT
cjfa-30898	473	7	a.	a.	PROPN
cjfa-30898	473	8	,	,	PUNCT
cjfa-30898	473	9	&	&	CCONJ
cjfa-30898	473	10	saba	saba	PROPN
cjfa-30898	473	11	,	,	PUNCT
cjfa-30898	473	12	s.	s.	PROPN
cjfa-30898	473	13	(	(	PUNCT
cjfa-30898	473	14	2015	2015	NUM
cjfa-30898	473	15	)	)	PUNCT
cjfa-30898	473	16	.	.	PUNCT
cjfa-30898	474	1	the	the	DET
cjfa-30898	474	2	effect	effect	NOUN
cjfa-30898	474	3	of	of	ADP
cjfa-30898	474	4	corporate	corporate	ADJ
cjfa-30898	474	5	governance	governance	NOUN
cjfa-30898	474	6	elements	element	NOUN
cjfa-30898	474	7	on	on	ADP
cjfa-30898	474	8	corporate	corporate	ADJ
cjfa-30898	474	9	social	social	ADJ
cjfa-30898	474	10	responsibility	responsibility	NOUN
cjfa-30898	474	11	(	(	PUNCT
cjfa-30898	474	12	csr	csr	NOUN
cjfa-30898	474	13	)	)	PUNCT
cjfa-30898	474	14	disclosure	disclosure	NOUN
cjfa-30898	474	15	in	in	ADP
cjfa-30898	474	16	pakistan	pakistan	PROPN
cjfa-30898	474	17	.	.	PUNCT
cjfa-30898	475	1	int	int	NOUN
cjfa-30898	475	2	.	.	PUNCT
cjfa-30898	476	1	j.	j.	PROPN
cjfa-30898	476	2	financial	financial	ADJ
cjfa-30898	476	3	stud	stud	PROPN
cjfa-30898	476	4	,	,	PUNCT
cjfa-30898	476	5	3(4	3(4	NUM
cjfa-30898	476	6	)	)	PUNCT
cjfa-30898	476	7	,	,	PUNCT
cjfa-30898	476	8	530556	530556	NUM
cjfa-30898	476	9	.	.	PUNCT
cjfa-30898	477	1	https://dx.doi.org/10.3390/ijfs3040530	https://dx.doi.org/10.3390/ijfs3040530	PROPN
cjfa-30898	477	2	.	.	PUNCT
cjfa-30898	477	3	saha	saha	PROPN
cjfa-30898	477	4	,	,	PUNCT
cjfa-30898	477	5	a.k	a.k	PROPN
cjfa-30898	477	6	.	.	PROPN
cjfa-30898	477	7	,	,	PUNCT
cjfa-30898	477	8	&	&	CCONJ
cjfa-30898	477	9	akter	akter	PROPN
cjfa-30898	477	10	,	,	PUNCT
cjfa-30898	477	11	s.	s.	PROPN
cjfa-30898	477	12	(	(	PUNCT
cjfa-30898	477	13	2013	2013	NUM
cjfa-30898	477	14	)	)	PUNCT
cjfa-30898	477	15	.	.	PUNCT
cjfa-30898	478	1	relationship	relationship	NOUN
cjfa-30898	478	2	between	between	ADP
cjfa-30898	478	3	environmental	environmental	ADJ
cjfa-30898	478	4	reporting	reporting	NOUN
cjfa-30898	478	5	in	in	ADP
cjfa-30898	478	6	corporate	corporate	ADJ
cjfa-30898	478	7	annual	annual	ADJ
cjfa-30898	478	8	reports	report	NOUN
cjfa-30898	478	9	&	&	CCONJ
cjfa-30898	478	10	corporate	corporate	ADJ
cjfa-30898	478	11	profitability	profitability	NOUN
cjfa-30898	478	12	in	in	ADP
cjfa-30898	478	13	bangladesh	bangladesh	NOUN
cjfa-30898	478	14	.	.	PUNCT
cjfa-30898	479	1	global	global	ADJ
cjfa-30898	479	2	conference	conference	PROPN
cjfa-30898	479	3	on	on	ADP
cjfa-30898	479	4	business	business	NOUN
cjfa-30898	479	5	&	&	CCONJ
cjfa-30898	479	6	finance	finance	PROPN
cjfa-30898	479	7	proceedings	proceeding	NOUN
cjfa-30898	479	8	,	,	PUNCT
cjfa-30898	479	9	8(1	8(1	NOUN
cjfa-30898	479	10	)	)	PUNCT
cjfa-30898	479	11	,	,	PUNCT
cjfa-30898	479	12	75	75	NUM
cjfa-30898	479	13	-	-	SYM
cjfa-30898	479	14	86	86	NUM
cjfa-30898	479	15	.	.	PUNCT
cjfa-30898	480	1	santos	santos	PROPN
cjfa-30898	480	2	,	,	PUNCT
cjfa-30898	480	3	j.b	j.b	PROPN
cjfa-30898	480	4	.	.	PROPN
cjfa-30898	480	5	,	,	PUNCT
cjfa-30898	480	6	&	&	CCONJ
cjfa-30898	480	7	brito	brito	PROPN
cjfa-30898	480	8	,	,	PUNCT
cjfa-30898	480	9	l.a.l	l.a.l	PROPN
cjfa-30898	480	10	.	.	PUNCT
cjfa-30898	480	11	(	(	PUNCT
cjfa-30898	480	12	2012	2012	NUM
cjfa-30898	480	13	)	)	PUNCT
cjfa-30898	480	14	.	.	PUNCT
cjfa-30898	481	1	toward	toward	ADP
cjfa-30898	481	2	a	a	DET
cjfa-30898	481	3	subjective	subjective	ADJ
cjfa-30898	481	4	measurement	measurement	NOUN
cjfa-30898	481	5	model	model	NOUN
cjfa-30898	481	6	for	for	ADP
cjfa-30898	481	7	firm	firm	ADJ
cjfa-30898	481	8	performance	performance	NOUN
cjfa-30898	481	9	.	.	PUNCT
cjfa-30898	482	1	brazilian	brazilian	ADJ
cjfa-30898	482	2	administration	administration	PROPN
cjfa-30898	482	3	review	review	PROPN
cjfa-30898	482	4	,	,	PUNCT
cjfa-30898	482	5	9	9	NUM
cjfa-30898	482	6	,	,	PUNCT
cjfa-30898	482	7	95	95	NUM
cjfa-30898	482	8	-	-	SYM
cjfa-30898	482	9	117	117	NUM
cjfa-30898	482	10	.	.	PUNCT
cjfa-30898	483	1	https://dx.doi.org/10.1590/	https://dx.doi.org/10.1590/	ADJ
cjfa-30898	483	2	s1807	s1807	ADJ
cjfa-30898	483	3	-	-	PUNCT
cjfa-30898	483	4	76922012000500007	76922012000500007	NUM
cjfa-30898	483	5	.	.	PUNCT
cjfa-30898	484	1	siew	siew	NOUN
cjfa-30898	484	2	,	,	PUNCT
cjfa-30898	484	3	r.y.j	r.y.j	PROPN
cjfa-30898	484	4	.	.	PROPN
cjfa-30898	484	5	,	,	PUNCT
cjfa-30898	484	6	balabat	balabat	NOUN
cjfa-30898	484	7	,	,	PUNCT
cjfa-30898	484	8	m.c.a	m.c.a	NOUN
cjfa-30898	484	9	.	.	PROPN
cjfa-30898	484	10	,	,	PUNCT
cjfa-30898	484	11	carmichael	carmichael	PROPN
cjfa-30898	484	12	,	,	PUNCT
cjfa-30898	484	13	d.g	d.g	PROPN
cjfa-30898	484	14	.	.	PROPN
cjfa-30898	484	15	(	(	PUNCT
cjfa-30898	484	16	2013	2013	NUM
cjfa-30898	484	17	)	)	PUNCT
cjfa-30898	484	18	.	.	PUNCT
cjfa-30898	485	1	the	the	DET
cjfa-30898	485	2	relationship	relationship	NOUN
cjfa-30898	485	3	between	between	ADP
cjfa-30898	485	4	sustainability	sustainability	NOUN
cjfa-30898	485	5	practices	practice	NOUN
cjfa-30898	485	6	and	and	CCONJ
cjfa-30898	485	7	financial	financial	ADJ
cjfa-30898	485	8	performance	performance	NOUN
cjfa-30898	485	9	of	of	ADP
cjfa-30898	485	10	construction	construction	NOUN
cjfa-30898	485	11	companies	company	NOUN
cjfa-30898	485	12	.	.	PUNCT
cjfa-30898	486	1	smart	smart	ADJ
cjfa-30898	486	2	and	and	CCONJ
cjfa-30898	486	3	sustainable	sustainable	ADJ
cjfa-30898	486	4	built	build	VERB
cjfa-30898	486	5	environment	environment	NOUN
cjfa-30898	486	6	,	,	PUNCT
cjfa-30898	486	7	2(1	2(1	NUM
cjfa-30898	486	8	)	)	PUNCT
cjfa-30898	486	9	,	,	PUNCT
cjfa-30898	486	10	6	6	NUM
cjfa-30898	486	11	-	-	SYM
cjfa-30898	486	12	27	27	NUM
cjfa-30898	486	13	.	.	PUNCT
cjfa-30898	487	1	selvam	selvam	PROPN
cjfa-30898	487	2	,	,	PUNCT
cjfa-30898	487	3	m.	m.	NOUN
cjfa-30898	487	4	,	,	PUNCT
cjfa-30898	487	5	gayathri	gayathri	PROPN
cjfa-30898	487	6	,	,	PUNCT
cjfa-30898	487	7	j.	j.	PROPN
cjfa-30898	487	8	,	,	PUNCT
cjfa-30898	487	9	vasanth	vasanth	PROPN
cjfa-30898	487	10	,	,	PUNCT
cjfa-30898	487	11	v.	v.	ADV
cjfa-30898	487	12	,	,	PUNCT
cjfa-30898	487	13	lingaraja	lingaraja	PROPN
cjfa-30898	487	14	,	,	PUNCT
cjfa-30898	487	15	k.	k.	PROPN
cjfa-30898	487	16	,	,	PUNCT
cjfa-30898	487	17	&	&	CCONJ
cjfa-30898	487	18	marxiaoli	marxiaoli	PROPN
cjfa-30898	487	19	,	,	PUNCT
cjfa-30898	487	20	s.	s.	PROPN
cjfa-30898	487	21	(	(	PUNCT
cjfa-30898	487	22	2016	2016	NUM
cjfa-30898	487	23	)	)	PUNCT
cjfa-30898	487	24	.	.	PUNCT
cjfa-30898	488	1	determinants	determinant	NOUN
cjfa-30898	488	2	of	of	ADP
cjfa-30898	488	3	firm	firm	ADJ
cjfa-30898	488	4	performance	performance	NOUN
cjfa-30898	488	5	:	:	PUNCT
cjfa-30898	488	6	a	a	DET
cjfa-30898	488	7	subjective	subjective	ADJ
cjfa-30898	488	8	model	model	NOUN
cjfa-30898	488	9	.	.	PUNCT
cjfa-30898	489	1	international	international	ADJ
cjfa-30898	489	2	journal	journal	PROPN
cjfa-30898	489	3	of	of	ADP
cjfa-30898	489	4	social	social	ADJ
cjfa-30898	489	5	science	science	NOUN
cjfa-30898	489	6	studies	study	NOUN
cjfa-30898	489	7	,	,	PUNCT
cjfa-30898	489	8	4(7	4(7	NUM
cjfa-30898	489	9	)	)	PUNCT
cjfa-30898	489	10	,	,	PUNCT
cjfa-30898	489	11	90	90	NUM
cjfa-30898	489	12	-	-	SYM
cjfa-30898	489	13	100	100	NUM
cjfa-30898	489	14	.	.	PUNCT
cjfa-30898	489	15	https://dx.doi.org/10.11114/ijsss.v4i7.1662	https://dx.doi.org/10.11114/ijsss.v4i7.1662	NOUN
cjfa-30898	489	16	.	.	PUNCT
cjfa-30898	490	1	selvam	selvam	PROPN
cjfa-30898	490	2	,	,	PUNCT
cjfa-30898	490	3	m.	m.	NOUN
cjfa-30898	490	4	(	(	PUNCT
cjfa-30898	490	5	2016	2016	NUM
cjfa-30898	490	6	)	)	PUNCT
cjfa-30898	490	7	.	.	PUNCT
cjfa-30898	491	1	service	service	NOUN
cjfa-30898	491	2	efficiency	efficiency	NOUN
cjfa-30898	491	3	of	of	ADP
cjfa-30898	491	4	pallavan	pallavan	NOUN
cjfa-30898	491	5	transport	transport	PROPN
cjfa-30898	491	6	corporation	corporation	PROPN
cjfa-30898	491	7	limited	limit	VERB
cjfa-30898	491	8	in	in	ADP
cjfa-30898	491	9	madras	madras	PROPN
cjfa-30898	491	10	.	.	PUNCT
cjfa-30898	492	1	india	india	PROPN
cjfa-30898	492	2	:	:	PUNCT
cjfa-30898	492	3	lambert	lambert	PROPN
cjfa-30898	492	4	academic	academic	ADJ
cjfa-30898	492	5	publishing	publishing	NOUN
cjfa-30898	492	6	.	.	PUNCT
cjfa-30898	493	1	sustainability	sustainability	NOUN
cjfa-30898	493	2	reporting	reporting	NOUN
cjfa-30898	493	3	and	and	CCONJ
cjfa-30898	493	4	firm	firm	ADJ
cjfa-30898	493	5	performance	performance	NOUN
cjfa-30898	493	6	…	…	PUNCT
cjfa-30898	493	7	29	29	NUM
cjfa-30898	493	8	shamil	shamil	NOUN
cjfa-30898	493	9	,	,	PUNCT
cjfa-30898	493	10	m.	m.	NOUN
cjfa-30898	493	11	,	,	PUNCT
cjfa-30898	493	12	shaikh	shaikh	PROPN
cjfa-30898	493	13	,	,	PUNCT
cjfa-30898	493	14	j.m	j.m	PROPN
cjfa-30898	493	15	.	.	PROPN
cjfa-30898	493	16	,	,	PUNCT
cjfa-30898	493	17	ho	ho	PROPN
cjfa-30898	493	18	,	,	PUNCT
cjfa-30898	493	19	p.	p.	PROPN
cjfa-30898	493	20	,	,	PUNCT
cjfa-30898	493	21	&	&	CCONJ
cjfa-30898	493	22	krishnan	krishnan	PROPN
cjfa-30898	493	23	,	,	PUNCT
cjfa-30898	493	24	a.a	a.a	PROPN
cjfa-30898	493	25	.	.	PROPN
cjfa-30898	493	26	(	(	PUNCT
cjfa-30898	493	27	2014	2014	NUM
cjfa-30898	493	28	)	)	PUNCT
cjfa-30898	493	29	.	.	PUNCT
cjfa-30898	494	1	the	the	DET
cjfa-30898	494	2	influence	influence	NOUN
cjfa-30898	494	3	of	of	ADP
cjfa-30898	494	4	board	board	NOUN
cjfa-30898	494	5	characteristics	characteristic	NOUN
cjfa-30898	494	6	on	on	ADP
cjfa-30898	494	7	sustainability	sustainability	NOUN
cjfa-30898	494	8	reporting	report	VERB
cjfa-30898	494	9	empirical	empirical	ADJ
cjfa-30898	494	10	evidence	evidence	NOUN
cjfa-30898	494	11	from	from	ADP
cjfa-30898	494	12	sri	sri	ADJ
cjfa-30898	494	13	lankan	lankan	PROPN
cjfa-30898	494	14	firms	firm	NOUN
cjfa-30898	494	15	.	.	PUNCT
cjfa-30898	495	1	asian	asian	ADJ
cjfa-30898	495	2	review	review	NOUN
cjfa-30898	495	3	of	of	ADP
cjfa-30898	495	4	accounting	accounting	NOUN
cjfa-30898	495	5	,	,	PUNCT
cjfa-30898	495	6	22(2	22(2	NUM
cjfa-30898	495	7	)	)	PUNCT
cjfa-30898	495	8	,	,	PUNCT
cjfa-30898	495	9	78	78	NUM
cjfa-30898	495	10	-	-	SYM
cjfa-30898	495	11	97	97	NUM
cjfa-30898	495	12	.	.	PUNCT
cjfa-30898	496	1	https://dx.doi.org/10.1108/ara-09-20130060	https://dx.doi.org/10.1108/ara-09-20130060	NOUN
cjfa-30898	496	2	.	.	PUNCT
cjfa-30898	497	1	statman	statman	PROPN
cjfa-30898	497	2	,	,	PUNCT
cjfa-30898	497	3	m.d	m.d	PROPN
cjfa-30898	497	4	.	.	PROPN
cjfa-30898	497	5	,	,	PUNCT
cjfa-30898	497	6	&	&	CCONJ
cjfa-30898	497	7	glushkov	glushkov	PROPN
cjfa-30898	497	8	,	,	PUNCT
cjfa-30898	497	9	d.	d.	PROPN
cjfa-30898	497	10	(	(	PUNCT
cjfa-30898	497	11	2019	2019	NUM
cjfa-30898	497	12	)	)	PUNCT
cjfa-30898	497	13	.	.	PUNCT
cjfa-30898	498	1	the	the	DET
cjfa-30898	498	2	wages	wage	NOUN
cjfa-30898	498	3	of	of	ADP
cjfa-30898	498	4	social	social	ADJ
cjfa-30898	498	5	responsibility	responsibility	NOUN
cjfa-30898	498	6	.	.	PUNCT
cjfa-30898	499	1	financial	financial	ADJ
cjfa-30898	499	2	analysts	analyst	NOUN
cjfa-30898	499	3	journal	journal	NOUN
cjfa-30898	499	4	,	,	PUNCT
cjfa-30898	499	5	65(4	65(4	PROPN
cjfa-30898	499	6	)	)	PUNCT
cjfa-30898	499	7	,	,	PUNCT
cjfa-30898	499	8	33	33	NUM
cjfa-30898	499	9	-	-	SYM
cjfa-30898	499	10	46	46	NUM
cjfa-30898	499	11	.	.	PUNCT
cjfa-30898	500	1	https://dx.doi.org/10.2469/faj.v65.n4.5	https://dx.doi.org/10.2469/faj.v65.n4.5	PROPN
cjfa-30898	500	2	.	.	PUNCT
cjfa-30898	501	1	taouab	taouab	NOUN
cjfa-30898	501	2	,	,	PUNCT
cjfa-30898	501	3	o.	o.	PROPN
cjfa-30898	501	4	,	,	PUNCT
cjfa-30898	501	5	&	&	CCONJ
cjfa-30898	501	6	issor	issor	NOUN
cjfa-30898	501	7	,	,	PUNCT
cjfa-30898	501	8	z.	z.	PROPN
cjfa-30898	501	9	(	(	PUNCT
cjfa-30898	501	10	2019	2019	NUM
cjfa-30898	501	11	)	)	PUNCT
cjfa-30898	501	12	.	.	PUNCT
cjfa-30898	502	1	firm	firm	ADJ
cjfa-30898	502	2	performance	performance	NOUN
cjfa-30898	502	3	:	:	PUNCT
cjfa-30898	502	4	definition	definition	NOUN
cjfa-30898	502	5	and	and	CCONJ
cjfa-30898	502	6	measurement	measurement	NOUN
cjfa-30898	502	7	models	model	NOUN
cjfa-30898	502	8	.	.	PUNCT
cjfa-30898	503	1	european	european	ADJ
cjfa-30898	503	2	scientific	scientific	ADJ
cjfa-30898	503	3	journal	journal	NOUN
cjfa-30898	503	4	,	,	PUNCT
cjfa-30898	503	5	15(1	15(1	NUM
cjfa-30898	503	6	)	)	PUNCT
cjfa-30898	503	7	,	,	PUNCT
cjfa-30898	503	8	93	93	NUM
cjfa-30898	503	9	-	-	SYM
cjfa-30898	503	10	106	106	NUM
cjfa-30898	503	11	.	.	PUNCT
cjfa-30898	504	1	https://dx.doi.org/10.19044/esj.2019	https://dx.doi.org/10.19044/esj.2019	X
cjfa-30898	504	2	.	.	PROPN
cjfa-30898	504	3	v15n1p93	v15n1p93	PROPN
cjfa-30898	504	4	.	.	PUNCT
cjfa-30898	505	1	united	united	PROPN
cjfa-30898	505	2	nations	nations	PROPN
cjfa-30898	505	3	(	(	PUNCT
cjfa-30898	505	4	2016	2016	NUM
cjfa-30898	505	5	)	)	PUNCT
cjfa-30898	505	6	.	.	PUNCT
cjfa-30898	506	1	the	the	DET
cjfa-30898	506	2	sustainable	sustainable	ADJ
cjfa-30898	506	3	development	development	NOUN
cjfa-30898	506	4	goals	goal	NOUN
cjfa-30898	506	5	report	report	VERB
cjfa-30898	506	6	.	.	PUNCT
cjfa-30898	507	1	united	united	PROPN
cjfa-30898	507	2	nations	nations	PROPN
cjfa-30898	507	3	,	,	PUNCT
cjfa-30898	507	4	new	new	PROPN
cjfa-30898	507	5	york	york	PROPN
cjfa-30898	507	6	.	.	PUNCT
cjfa-30898	508	1	utami	utami	PROPN
cjfa-30898	508	2	,	,	PUNCT
cjfa-30898	508	3	w.	w.	PROPN
cjfa-30898	508	4	(	(	PUNCT
cjfa-30898	508	5	2015	2015	NUM
cjfa-30898	508	6	)	)	PUNCT
cjfa-30898	508	7	.	.	PUNCT
cjfa-30898	509	1	financial	financial	ADJ
cjfa-30898	509	2	performance	performance	NOUN
cjfa-30898	509	3	and	and	CCONJ
cjfa-30898	509	4	the	the	DET
cjfa-30898	509	5	quality	quality	NOUN
cjfa-30898	509	6	of	of	ADP
cjfa-30898	509	7	sustainability	sustainability	NOUN
cjfa-30898	509	8	disclosure	disclosure	NOUN
cjfa-30898	509	9	based	base	VERB
cjfa-30898	509	10	on	on	ADP
cjfa-30898	509	11	global	global	ADJ
cjfa-30898	509	12	reporting	reporting	NOUN
cjfa-30898	509	13	initiative	initiative	NOUN
cjfa-30898	509	14	:	:	PUNCT
cjfa-30898	509	15	value	value	NOUN
cjfa-30898	509	16	relevance	relevance	NOUN
cjfa-30898	509	17	study	study	NOUN
cjfa-30898	509	18	in	in	ADP
cjfa-30898	509	19	indonesia	indonesia	PROPN
cjfa-30898	509	20	stock	stock	PROPN
cjfa-30898	509	21	exchange	exchange	PROPN
cjfa-30898	509	22	.	.	PUNCT
cjfa-30898	510	1	mediterranean	mediterranean	PROPN
cjfa-30898	510	2	journal	journal	PROPN
cjfa-30898	510	3	of	of	ADP
cjfa-30898	510	4	social	social	ADJ
cjfa-30898	510	5	sciences	science	NOUN
cjfa-30898	510	6	,	,	PUNCT
cjfa-30898	510	7	6(5	6(5	NUM
cjfa-30898	510	8	)	)	PUNCT
cjfa-30898	510	9	,	,	PUNCT
cjfa-30898	510	10	243	243	NUM
cjfa-30898	510	11	-	-	SYM
cjfa-30898	510	12	248	248	NUM
cjfa-30898	510	13	https://dx.doi	https://dx.doi	NOUN
cjfa-30898	510	14	.	.	PUNCT
cjfa-30898	511	1	org/10.5901	org/10.5901	NOUN
cjfa-30898	511	2	/	/	SYM
cjfa-30898	511	3	mjss.2015.v6n5s5p243	mjss.2015.v6n5s5p243	NOUN
cjfa-30898	511	4	.	.	PUNCT
cjfa-30898	512	1	uwuigbe	uwuigbe	PROPN
cjfa-30898	512	2	,	,	PUNCT
cjfa-30898	512	3	u.	u.	PROPN
cjfa-30898	512	4	,	,	PUNCT
cjfa-30898	512	5	obarakpo	obarakpo	ADJ
cjfa-30898	512	6	,	,	PUNCT
cjfa-30898	512	7	t.	t.	NOUN
cjfa-30898	512	8	,	,	PUNCT
cjfa-30898	512	9	uwuigbe	uwuigbe	NOUN
cjfa-30898	512	10	,	,	PUNCT
cjfa-30898	512	11	o.r	o.r	PROPN
cjfa-30898	512	12	.	.	PROPN
cjfa-30898	512	13	,	,	PUNCT
cjfa-30898	512	14	ozordi	ozordi	PROPN
cjfa-30898	512	15	,	,	PUNCT
cjfa-30898	512	16	e.	e.	PROPN
cjfa-30898	512	17	,	,	PUNCT
cjfa-30898	512	18	asiriuwa	asiriuwa	ADJ
cjfa-30898	512	19	,	,	PUNCT
cjfa-30898	512	20	o.	o.	PROPN
cjfa-30898	512	21	,	,	PUNCT
cjfa-30898	512	22	eyitomi	eyitomi	NOUN
cjfa-30898	512	23	,	,	PUNCT
cjfa-30898	512	24	g.a	g.a	PROPN
cjfa-30898	512	25	.	.	PROPN
cjfa-30898	512	26	,	,	PUNCT
cjfa-30898	512	27	&	&	CCONJ
cjfa-30898	512	28	taiwo	taiwo	PROPN
cjfa-30898	512	29	,	,	PUNCT
cjfa-30898	512	30	o.s	o.s	PROPN
cjfa-30898	512	31	.	.	PROPN
cjfa-30898	512	32	(	(	PUNCT
cjfa-30898	512	33	2018	2018	NUM
cjfa-30898	512	34	)	)	PUNCT
cjfa-30898	512	35	.	.	PUNCT
cjfa-30898	513	1	sustainability	sustainability	NOUN
cjfa-30898	513	2	reporting	reporting	NOUN
cjfa-30898	513	3	and	and	CCONJ
cjfa-30898	513	4	firm	firm	ADJ
cjfa-30898	513	5	performance	performance	NOUN
cjfa-30898	513	6	:	:	PUNCT
cjfa-30898	513	7	a	a	DET
cjfa-30898	513	8	bi	bi	ADJ
cjfa-30898	513	9	-	-	ADJ
cjfa-30898	513	10	directional	directional	ADJ
cjfa-30898	513	11	approach	approach	NOUN
cjfa-30898	513	12	.	.	PUNCT
cjfa-30898	514	1	academy	academy	NOUN
cjfa-30898	514	2	of	of	ADP
cjfa-30898	514	3	strategic	strategic	ADJ
cjfa-30898	514	4	management	management	NOUN
cjfa-30898	514	5	journal	journal	NOUN
cjfa-30898	514	6	,	,	PUNCT
cjfa-30898	514	7	17(3	17(3	NUM
cjfa-30898	514	8	)	)	PUNCT
cjfa-30898	514	9	,	,	PUNCT
cjfa-30898	514	10	1	1	NUM
cjfa-30898	514	11	-	-	SYM
cjfa-30898	514	12	16	16	NUM
cjfa-30898	514	13	.	.	PUNCT
cjfa-30898	515	1	venanzi	venanzi	PROPN
cjfa-30898	515	2	,	,	PUNCT
cjfa-30898	515	3	d.	d.	PROPN
cjfa-30898	515	4	(	(	PUNCT
cjfa-30898	515	5	2012	2012	NUM
cjfa-30898	515	6	)	)	PUNCT
cjfa-30898	515	7	.	.	PUNCT
cjfa-30898	516	1	social	social	ADJ
cjfa-30898	516	2	ratings	rating	NOUN
cjfa-30898	516	3	and	and	CCONJ
cjfa-30898	516	4	financial	financial	ADJ
cjfa-30898	516	5	performance	performance	NOUN
cjfa-30898	516	6	:	:	PUNCT
cjfa-30898	516	7	an	an	DET
cjfa-30898	516	8	instrumental	instrumental	ADJ
cjfa-30898	516	9	approach	approach	NOUN
cjfa-30898	516	10	.	.	PUNCT
cjfa-30898	517	1	ssrn	ssrn	PROPN
cjfa-30898	517	2	electronic	electronic	ADJ
cjfa-30898	517	3	journal	journal	PROPN
cjfa-30898	517	4	.	.	PUNCT
cjfa-30898	518	1	https://dx.doi.org/10.2139/ssrn.2188859	https://dx.doi.org/10.2139/ssrn.2188859	X
cjfa-30898	518	2	.	.	PROPN
cjfa-30898	518	3	willis	willis	PROPN
cjfa-30898	518	4	,	,	PUNCT
cjfa-30898	518	5	a.	a.	PROPN
cjfa-30898	518	6	,	,	PUNCT
cjfa-30898	518	7	campagnoni	campagnoni	NOUN
cjfa-30898	518	8	,	,	PUNCT
cjfa-30898	518	9	p.	p.	NOUN
cjfa-30898	518	10	,	,	PUNCT
cjfa-30898	518	11	&	&	CCONJ
cjfa-30898	518	12	gee	gee	PROPN
cjfa-30898	518	13	,	,	PUNCT
cjfa-30898	518	14	w.	w.	PROPN
cjfa-30898	518	15	(	(	PUNCT
cjfa-30898	518	16	2015	2015	NUM
cjfa-30898	518	17	)	)	PUNCT
cjfa-30898	518	18	.	.	PUNCT
cjfa-30898	519	1	an	an	DET
cjfa-30898	519	2	evolving	evolve	VERB
cjfa-30898	519	3	corporate	corporate	ADJ
cjfa-30898	519	4	reporting	reporting	NOUN
cjfa-30898	519	5	landscape	landscape	NOUN
cjfa-30898	519	6	.	.	PUNCT
cjfa-30898	520	1	toronto	toronto	PROPN
cjfa-30898	520	2	,	,	PUNCT
cjfa-30898	520	3	ontario	ontario	PROPN
cjfa-30898	520	4	:	:	PUNCT
cjfa-30898	520	5	chartered	charter	VERB
cjfa-30898	520	6	professional	professional	ADJ
cjfa-30898	520	7	accountants	accountant	NOUN
cjfa-30898	520	8	of	of	ADP
cjfa-30898	520	9	canada	canada	PROPN
cjfa-30898	520	10	.	.	PUNCT
cjfa-30898	520	11	wokeck	wokeck	PROPN
cjfa-30898	520	12	,	,	PUNCT
cjfa-30898	520	13	l.	l.	PROPN
cjfa-30898	520	14	(	(	PUNCT
cjfa-30898	520	15	2019	2019	NUM
cjfa-30898	520	16	)	)	PUNCT
cjfa-30898	520	17	.	.	PUNCT
cjfa-30898	521	1	corporate	corporate	ADJ
cjfa-30898	521	2	sustainability	sustainability	NOUN
cjfa-30898	521	3	reporting	report	VERB
cjfa-30898	521	4	in	in	ADP
cjfa-30898	521	5	least	least	ADJ
cjfa-30898	521	6	developed	develop	VERB
cjfa-30898	521	7	countries	country	NOUN
cjfa-30898	521	8	:	:	PUNCT
cjfa-30898	521	9	challenges	challenge	NOUN
cjfa-30898	521	10	and	and	CCONJ
cjfa-30898	521	11	opportunities	opportunity	NOUN
cjfa-30898	521	12	for	for	ADP
cjfa-30898	521	13	action	action	NOUN
cjfa-30898	521	14	.	.	PUNCT
cjfa-30898	522	1	occasional	occasional	ADJ
cjfa-30898	522	2	policy	policy	NOUN
cjfa-30898	522	3	paper	paper	NOUN
cjfa-30898	522	4	on	on	ADP
cjfa-30898	522	5	least	least	ADJ
cjfa-30898	522	6	developed	develop	VERB
cjfa-30898	522	7	countries	country	NOUN
cjfa-30898	522	8	,	,	PUNCT
cjfa-30898	522	9	6	6	NUM
cjfa-30898	522	10	,	,	PUNCT
cjfa-30898	522	11	1	1	NUM
cjfa-30898	522	12	-	-	SYM
cjfa-30898	522	13	31	31	NUM
cjfa-30898	522	14	.	.	PUNCT
cjfa-30898	523	1	yuchtman	yuchtman	NOUN
cjfa-30898	523	2	,	,	PUNCT
cjfa-30898	523	3	e.	e.	PROPN
cjfa-30898	523	4	,	,	PUNCT
cjfa-30898	523	5	&	&	CCONJ
cjfa-30898	523	6	seashore	seashore	NOUN
cjfa-30898	523	7	,	,	PUNCT
cjfa-30898	523	8	s.	s.	PROPN
cjfa-30898	523	9	(	(	PUNCT
cjfa-30898	523	10	1967	1967	NUM
cjfa-30898	523	11	)	)	PUNCT
cjfa-30898	523	12	.	.	PUNCT
cjfa-30898	524	1	factorial	factorial	ADJ
cjfa-30898	524	2	analysis	analysis	NOUN
cjfa-30898	524	3	of	of	ADP
cjfa-30898	524	4	organizational	organizational	ADJ
cjfa-30898	524	5	performance	performance	NOUN
cjfa-30898	524	6	.	.	PUNCT
cjfa-30898	525	1	administrative	administrative	ADJ
cjfa-30898	525	2	science	science	PROPN
cjfa-30898	525	3	quarterly	quarterly	ADV
cjfa-30898	525	4	,	,	PUNCT
cjfa-30898	525	5	12(3	12(3	NUM
cjfa-30898	525	6	)	)	PUNCT
cjfa-30898	525	7	,	,	PUNCT
cjfa-30898	525	8	377	377	NUM
cjfa-30898	525	9	-	-	SYM
cjfa-30898	525	10	395	395	NUM
cjfa-30898	525	11	.	.	PUNCT
cjfa-30898	526	1	https://dx.doi.org/10.2307/2391311	https://dx.doi.org/10.2307/2391311	NOUN
cjfa-30898	526	2	.	.	PUNCT