id	sid	tid	token	lemma	pos
cjfa-4712	1	1	copernican	copernican	PROPN
cjfa-4712	1	2	journal	journal	PROPN
cjfa-4712	1	3	of	of	ADP
cjfa-4712	1	4	finance	finance	PROPN
cjfa-4712	1	5	&	&	CCONJ
cjfa-4712	1	6	accounting	accounting	PROPN
cjfa-4712	1	7	e	e	PROPN
cjfa-4712	1	8	-	-	PROPN
cjfa-4712	1	9	issn	issn	PROPN
cjfa-4712	1	10	2300	2300	NUM
cjfa-4712	1	11	-	-	SYM
cjfa-4712	1	12	3065	3065	NUM
cjfa-4712	1	13	p	p	PROPN
cjfa-4712	1	14	-	-	PUNCT
cjfa-4712	1	15	issn	issn	PROPN
cjfa-4712	1	16	2300	2300	NUM
cjfa-4712	1	17	-	-	SYM
cjfa-4712	1	18	12402014	12402014	NUM
cjfa-4712	1	19	,	,	PUNCT
cjfa-4712	1	20	volume	volume	NOUN
cjfa-4712	1	21	3	3	NUM
cjfa-4712	1	22	,	,	PUNCT
cjfa-4712	1	23	issue	issue	NOUN
cjfa-4712	1	24	2	2	NUM
cjfa-4712	1	25	date	date	NOUN
cjfa-4712	1	26	of	of	ADP
cjfa-4712	1	27	submission	submission	NOUN
cjfa-4712	1	28	:	:	PUNCT
cjfa-4712	1	29	march	march	PROPN
cjfa-4712	1	30	19	19	NUM
cjfa-4712	1	31	,	,	PUNCT
cjfa-4712	1	32	2014	2014	NUM
cjfa-4712	1	33	;	;	PUNCT
cjfa-4712	1	34	date	date	NOUN
cjfa-4712	1	35	of	of	ADP
cjfa-4712	1	36	acceptance	acceptance	NOUN
cjfa-4712	1	37	:	:	PUNCT
cjfa-4712	1	38	september	september	PROPN
cjfa-4712	1	39	17	17	NUM
cjfa-4712	1	40	,	,	PUNCT
cjfa-4712	1	41	2014	2014	NUM
cjfa-4712	1	42	.	.	PUNCT
cjfa-4712	2	1	*	*	PUNCT
cjfa-4712	2	2	 	 	SPACE
cjfa-4712	2	3	contact	contact	NOUN
cjfa-4712	2	4	information	information	NOUN
cjfa-4712	2	5	:	:	PUNCT
cjfa-4712	2	6	kr@sgh.waw.pl	kr@sgh.waw.pl	PROPN
cjfa-4712	2	7	,	,	PUNCT
cjfa-4712	2	8	departament	departament	ADJ
cjfa-4712	2	9	of	of	ADP
cjfa-4712	2	10	accounting	accounting	NOUN
cjfa-4712	2	11	,	,	PUNCT
cjfa-4712	2	12	warsaw	warsaw	PROPN
cjfa-4712	2	13	school	school	NOUN
cjfa-4712	2	14	of	of	ADP
cjfa-4712	2	15	economics	economic	NOUN
cjfa-4712	2	16	,	,	PUNCT
cjfa-4712	2	17	al	al	PROPN
cjfa-4712	2	18	.	.	PROPN
cjfa-4712	2	19	niepodległości	niepodległości	PROPN
cjfa-4712	2	20	128	128	NUM
cjfa-4712	2	21	,	,	PUNCT
cjfa-4712	2	22	02	02	NUM
cjfa-4712	2	23	-	-	SYM
cjfa-4712	2	24	554	554	NUM
cjfa-4712	2	25	warszawa	warszawa	NOUN
cjfa-4712	2	26	,	,	PUNCT
cjfa-4712	2	27	poland	poland	PROPN
cjfa-4712	2	28	,	,	PUNCT
cjfa-4712	2	29	phone	phone	NOUN
cjfa-4712	2	30	:	:	PUNCT
cjfa-4712	2	31	22	22	NUM
cjfa-4712	2	32	564	564	NUM
cjfa-4712	2	33	68	68	NUM
cjfa-4712	2	34	45	45	NUM
cjfa-4712	2	35	.	.	PUNCT
cjfa-4712	3	1	karmańska	karmańska	PROPN
cjfa-4712	3	2	a.	a.	NOUN
cjfa-4712	3	3	(	(	PUNCT
cjfa-4712	3	4	2014	2014	NUM
cjfa-4712	3	5	)	)	PUNCT
cjfa-4712	3	6	.	.	PUNCT
cjfa-4712	4	1	the	the	DET
cjfa-4712	4	2	imperative	imperative	NOUN
cjfa-4712	4	3	of	of	ADP
cjfa-4712	4	4	sustainable	sustainable	ADJ
cjfa-4712	4	5	growth	growth	NOUN
cjfa-4712	4	6	and	and	CCONJ
cjfa-4712	4	7	reporting	reporting	NOUN
cjfa-4712	4	8	integration	integration	NOUN
cjfa-4712	4	9	.	.	PUNCT
cjfa-4712	5	1	the	the	DET
cjfa-4712	5	2	fourth	fourth	ADJ
cjfa-4712	5	3	era	era	NOUN
cjfa-4712	5	4	in	in	ADP
cjfa-4712	5	5	the	the	DET
cjfa-4712	5	6	corporate	corporate	ADJ
cjfa-4712	5	7	reporting	reporting	NOUN
cjfa-4712	5	8	development	development	NOUN
cjfa-4712	5	9	.	.	PUNCT
cjfa-4712	6	1	copernican	copernican	PROPN
cjfa-4712	6	2	journal	journal	PROPN
cjfa-4712	6	3	of	of	ADP
cjfa-4712	6	4	finance	finance	PROPN
cjfa-4712	6	5	&	&	CCONJ
cjfa-4712	6	6	accounting	accounting	PROPN
cjfa-4712	6	7	,	,	PUNCT
cjfa-4712	6	8	3(2	3(2	NUM
cjfa-4712	6	9	)	)	PUNCT
cjfa-4712	6	10	,	,	PUNCT
cjfa-4712	6	11	49–66	49–66	NUM
cjfa-4712	6	12	.	.	PUNCT
cjfa-4712	6	13	http://dx.doi.org/10.12775/cjfa.2014.017	http://dx.doi.org/10.12775/cjfa.2014.017	PROPN
cjfa-4712	6	14	anna	anna	PROPN
cjfa-4712	6	15	karmańska	karmańska	PROPN
cjfa-4712	6	16	*	*	PROPN
cjfa-4712	6	17	warsaw	warsaw	PROPN
cjfa-4712	6	18	school	school	NOUN
cjfa-4712	6	19	of	of	ADP
cjfa-4712	6	20	economics	economic	NOUN
cjfa-4712	6	21	the	the	DET
cjfa-4712	6	22	imperative	imperative	NOUN
cjfa-4712	6	23	of	of	ADP
cjfa-4712	6	24	sustainable	sustainable	ADJ
cjfa-4712	6	25	growth	growth	NOUN
cjfa-4712	6	26	and	and	CCONJ
cjfa-4712	6	27	reporting	reporting	NOUN
cjfa-4712	6	28	integration	integration	NOUN
cjfa-4712	6	29	.	.	PUNCT
cjfa-4712	7	1	the	the	DET
cjfa-4712	7	2	fourth	fourth	ADJ
cjfa-4712	7	3	era	era	NOUN
cjfa-4712	7	4	in	in	ADP
cjfa-4712	7	5	the	the	DET
cjfa-4712	7	6	corporate	corporate	ADJ
cjfa-4712	7	7	reporting	reporting	NOUN
cjfa-4712	7	8	development	development	NOUN
cjfa-4712	7	9	keywords	keyword	NOUN
cjfa-4712	7	10	:	:	PUNCT
cjfa-4712	7	11	sustainable	sustainable	ADJ
cjfa-4712	7	12	growth	growth	NOUN
cjfa-4712	7	13	,	,	PUNCT
cjfa-4712	7	14	integrated	integrated	ADJ
cjfa-4712	7	15	reporting	reporting	NOUN
cjfa-4712	7	16	,	,	PUNCT
cjfa-4712	7	17	financial	financial	ADJ
cjfa-4712	7	18	reporting	reporting	NOUN
cjfa-4712	7	19	,	,	PUNCT
cjfa-4712	7	20	social	social	ADJ
cjfa-4712	7	21	responsibility	responsibility	NOUN
cjfa-4712	7	22	reporting	reporting	NOUN
cjfa-4712	7	23	,	,	PUNCT
cjfa-4712	7	24	value	value	NOUN
cjfa-4712	7	25	.	.	PUNCT
cjfa-4712	8	1	j	j	PROPN
cjfa-4712	8	2	e	e	PROPN
cjfa-4712	8	3	l	l	PROPN
cjfa-4712	8	4	classification	classification	NOUN
cjfa-4712	8	5	:	:	PUNCT
cjfa-4712	8	6	g39	g39	PROPN
cjfa-4712	8	7	,	,	PUNCT
cjfa-4712	8	8	m14	m14	NOUN
cjfa-4712	8	9	,	,	PUNCT
cjfa-4712	8	10	m41	m41	NUM
cjfa-4712	8	11	,	,	PUNCT
cjfa-4712	8	12	o34	o34	ADJ
cjfa-4712	8	13	,	,	PUNCT
cjfa-4712	8	14	o49	o49	ADJ
cjfa-4712	8	15	.	.	PUNCT
cjfa-4712	9	1	abstract	abstract	NOUN
cjfa-4712	9	2	:	:	PUNCT
cjfa-4712	9	3	this	this	DET
cjfa-4712	9	4	article	article	NOUN
cjfa-4712	9	5	is	be	AUX
cjfa-4712	9	6	aimed	aim	VERB
cjfa-4712	9	7	at	at	ADP
cjfa-4712	9	8	the	the	DET
cjfa-4712	9	9	presentation	presentation	NOUN
cjfa-4712	9	10	of	of	ADP
cjfa-4712	9	11	an	an	DET
cjfa-4712	9	12	opinion	opinion	NOUN
cjfa-4712	9	13	in	in	ADP
cjfa-4712	9	14	the	the	DET
cjfa-4712	9	15	important	important	ADJ
cjfa-4712	9	16	discussion	discussion	NOUN
cjfa-4712	9	17	about	about	ADP
cjfa-4712	9	18	the	the	DET
cjfa-4712	9	19	further	further	ADJ
cjfa-4712	9	20	development	development	NOUN
cjfa-4712	9	21	of	of	ADP
cjfa-4712	9	22	corporate	corporate	ADJ
cjfa-4712	9	23	performance	performance	NOUN
cjfa-4712	9	24	reporting	reporting	NOUN
cjfa-4712	9	25	standards	standard	NOUN
cjfa-4712	9	26	,	,	PUNCT
cjfa-4712	9	27	which	which	PRON
cjfa-4712	9	28	go	go	VERB
cjfa-4712	9	29	far	far	ADV
cjfa-4712	9	30	beyond	beyond	ADP
cjfa-4712	9	31	the	the	DET
cjfa-4712	9	32	standards	standard	NOUN
cjfa-4712	9	33	of	of	ADP
cjfa-4712	9	34	financial	financial	ADJ
cjfa-4712	9	35	reporting	reporting	NOUN
cjfa-4712	9	36	.	.	PUNCT
cjfa-4712	10	1	this	this	DET
cjfa-4712	10	2	text	text	NOUN
cjfa-4712	10	3	,	,	PUNCT
cjfa-4712	10	4	which	which	PRON
cjfa-4712	10	5	is	be	AUX
cjfa-4712	10	6	the	the	DET
cjfa-4712	10	7	second	second	ADJ
cjfa-4712	10	8	part	part	NOUN
cjfa-4712	10	9	of	of	ADP
cjfa-4712	10	10	a	a	DET
cjfa-4712	10	11	two	two	NUM
cjfa-4712	10	12	-	-	PUNCT
cjfa-4712	10	13	part	part	NOUN
cjfa-4712	10	14	analysis	analysis	NOUN
cjfa-4712	10	15	,	,	PUNCT
cjfa-4712	10	16	refers	refer	VERB
cjfa-4712	10	17	to	to	ADP
cjfa-4712	10	18	the	the	DET
cjfa-4712	10	19	problem	problem	NOUN
cjfa-4712	10	20	of	of	ADP
cjfa-4712	10	21	a	a	DET
cjfa-4712	10	22	new	new	ADJ
cjfa-4712	10	23	trend	trend	NOUN
cjfa-4712	10	24	of	of	ADP
cjfa-4712	10	25	corporate	corporate	ADJ
cjfa-4712	10	26	reporting	reporting	NOUN
cjfa-4712	10	27	primarily	primarily	ADV
cjfa-4712	10	28	for	for	ADP
cjfa-4712	10	29	two	two	NUM
cjfa-4712	10	30	reasons	reason	NOUN
cjfa-4712	10	31	:	:	PUNCT
cjfa-4712	10	32	(	(	PUNCT
cjfa-4712	10	33	1	1	X
cjfa-4712	10	34	)	)	PUNCT
cjfa-4712	10	35	to	to	PART
cjfa-4712	10	36	point	point	VERB
cjfa-4712	10	37	to	to	ADP
cjfa-4712	10	38	the	the	DET
cjfa-4712	10	39	legitimacy	legitimacy	NOUN
cjfa-4712	10	40	of	of	ADP
cjfa-4712	10	41	the	the	DET
cjfa-4712	10	42	joint	joint	ADJ
cjfa-4712	10	43	determination	determination	NOUN
cjfa-4712	10	44	by	by	ADP
cjfa-4712	10	45	economic	economic	ADJ
cjfa-4712	10	46	sciences	science	NOUN
cjfa-4712	10	47	of	of	ADP
cjfa-4712	10	48	the	the	DET
cjfa-4712	10	49	axis	axis	NOUN
cjfa-4712	10	50	around	around	ADP
cjfa-4712	10	51	which	which	PRON
cjfa-4712	10	52	reporting	report	VERB
cjfa-4712	10	53	on	on	ADP
cjfa-4712	10	54	corporate	corporate	ADJ
cjfa-4712	10	55	(	(	PUNCT
cjfa-4712	10	56	organisation	organisation	NOUN
cjfa-4712	10	57	)	)	PUNCT
cjfa-4712	10	58	performance	performance	NOUN
cjfa-4712	10	59	should	should	AUX
cjfa-4712	10	60	revolve	revolve	VERB
cjfa-4712	10	61	,	,	PUNCT
cjfa-4712	10	62	(	(	PUNCT
cjfa-4712	10	63	2	2	NUM
cjfa-4712	10	64	)	)	PUNCT
cjfa-4712	10	65	in	in	ADP
cjfa-4712	10	66	view	view	NOUN
cjfa-4712	10	67	of	of	ADP
cjfa-4712	10	68	the	the	DET
cjfa-4712	10	69	variety	variety	NOUN
cjfa-4712	10	70	of	of	ADP
cjfa-4712	10	71	perceptions	perception	NOUN
cjfa-4712	10	72	of	of	ADP
cjfa-4712	10	73	value	value	NOUN
cjfa-4712	10	74	,	,	PUNCT
cjfa-4712	10	75	to	to	PART
cjfa-4712	10	76	make	make	VERB
cjfa-4712	10	77	everybody	everybody	PRON
cjfa-4712	10	78	aware	aware	ADJ
cjfa-4712	10	79	that	that	SCONJ
cjfa-4712	10	80	different	different	ADJ
cjfa-4712	10	81	elements	element	NOUN
cjfa-4712	10	82	of	of	ADP
cjfa-4712	10	83	corporate	corporate	ADJ
cjfa-4712	10	84	reporting	reporting	NOUN
cjfa-4712	10	85	should	should	AUX
cjfa-4712	10	86	be	be	AUX
cjfa-4712	10	87	compatible	compatible	ADJ
cjfa-4712	10	88	and	and	CCONJ
cjfa-4712	10	89	that	that	SCONJ
cjfa-4712	10	90	its	its	PRON
cjfa-4712	10	91	usefulness	usefulness	NOUN
cjfa-4712	10	92	for	for	ADP
cjfa-4712	10	93	a	a	DET
cjfa-4712	10	94	wide	wide	ADJ
cjfa-4712	10	95	range	range	NOUN
cjfa-4712	10	96	of	of	ADP
cjfa-4712	10	97	stakeholders	stakeholder	NOUN
cjfa-4712	10	98	is	be	AUX
cjfa-4712	10	99	predetermined	predetermine	VERB
cjfa-4712	10	100	by	by	ADP
cjfa-4712	10	101	the	the	DET
cjfa-4712	10	102	explicitness	explicitness	NOUN
cjfa-4712	10	103	of	of	ADP
cjfa-4712	10	104	perception	perception	NOUN
cjfa-4712	10	105	of	of	ADP
cjfa-4712	10	106	the	the	DET
cjfa-4712	10	107	categories	category	NOUN
cjfa-4712	10	108	which	which	PRON
cjfa-4712	10	109	are	be	AUX
cjfa-4712	10	110	present	present	ADJ
cjfa-4712	10	111	in	in	ADP
cjfa-4712	10	112	these	these	DET
cjfa-4712	10	113	elements	element	NOUN
cjfa-4712	10	114	.	.	PUNCT
cjfa-4712	11	1	the	the	DET
cjfa-4712	11	2	present	present	ADJ
cjfa-4712	11	3	article	article	NOUN
cjfa-4712	11	4	is	be	AUX
cjfa-4712	11	5	also	also	ADV
cjfa-4712	11	6	aimed	aim	VERB
cjfa-4712	11	7	at	at	ADP
cjfa-4712	11	8	the	the	DET
cjfa-4712	11	9	presentation	presentation	NOUN
cjfa-4712	11	10	of	of	ADP
cjfa-4712	11	11	a	a	DET
cjfa-4712	11	12	qualitative	qualitative	ADJ
cjfa-4712	11	13	surge	surge	NOUN
cjfa-4712	11	14	of	of	ADP
cjfa-4712	11	15	corporate	corporate	ADJ
cjfa-4712	11	16	performance	performance	NOUN
cjfa-4712	11	17	reporting	reporting	NOUN
cjfa-4712	11	18	which	which	PRON
cjfa-4712	11	19	is	be	AUX
cjfa-4712	11	20	being	be	AUX
cjfa-4712	11	21	made	make	VERB
cjfa-4712	11	22	as	as	ADP
cjfa-4712	11	23	a	a	DET
cjfa-4712	11	24	result	result	NOUN
cjfa-4712	11	25	of	of	ADP
cjfa-4712	11	26	the	the	DET
cjfa-4712	11	27	focus	focus	NOUN
cjfa-4712	11	28	on	on	ADP
cjfa-4712	11	29	these	these	DET
cjfa-4712	11	30	corporate	corporate	ADJ
cjfa-4712	11	31	aspects	aspect	NOUN
cjfa-4712	11	32	thanks	thank	NOUN
cjfa-4712	11	33	to	to	ADP
cjfa-4712	11	34	which	which	PRON
cjfa-4712	11	35	–	–	PUNCT
cjfa-4712	11	36	with	with	ADP
cjfa-4712	11	37	the	the	DET
cjfa-4712	11	38	simultaneous	simultaneous	ADJ
cjfa-4712	11	39	imperative	imperative	NOUN
cjfa-4712	11	40	of	of	ADP
cjfa-4712	11	41	sustainable	sustainable	ADJ
cjfa-4712	11	42	growth	growth	NOUN
cjfa-4712	11	43	–	–	PUNCT
cjfa-4712	11	44	value	value	NOUN
cjfa-4712	11	45	is	be	AUX
cjfa-4712	11	46	created	create	VERB
cjfa-4712	11	47	.	.	PUNCT
cjfa-4712	12	1	this	this	PRON
cjfa-4712	12	2	is	be	AUX
cjfa-4712	12	3	the	the	DET
cjfa-4712	12	4	reason	reason	NOUN
cjfa-4712	12	5	for	for	ADP
cjfa-4712	12	6	the	the	DET
cjfa-4712	12	7	emergence	emergence	NOUN
cjfa-4712	12	8	of	of	ADP
cjfa-4712	12	9	the	the	DET
cjfa-4712	12	10	fourth	fourth	ADJ
cjfa-4712	12	11	era	era	NOUN
cjfa-4712	12	12	.	.	PUNCT
cjfa-4712	13	1	translated	translate	VERB
cjfa-4712	13	2	by	by	ADP
cjfa-4712	13	3	mirosław	mirosław	ADJ
cjfa-4712	13	4	szymański	szymański	PROPN
cjfa-4712	13	5	anna	anna	PROPN
cjfa-4712	13	6	karmańska50	karmańska50	PROPN
cjfa-4712	13	7	imperatyw	imperatyw	PROPN
cjfa-4712	13	8	zrównoważonego	zrównoważonego	PROPN
cjfa-4712	13	9	rozwoju	rozwoju	PROPN
cjfa-4712	14	1	i	i	PRON
cjfa-4712	14	2	integracji	integracji	VERB
cjfa-4712	14	3	sprawozdań	sprawozdań	PROPN
cjfa-4712	14	4	.	.	PUNCT
cjfa-4712	15	1	czwarta	czwarta	PROPN
cjfa-4712	15	2	era	era	PROPN
cjfa-4712	15	3	w	w	PROPN
cjfa-4712	15	4	rozwoju	rozwoju	PROPN
cjfa-4712	15	5	sprawozdawczości	sprawozdawczości	VERB
cjfa-4712	15	6	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-4712	15	7	słowa	słowa	PROPN
cjfa-4712	15	8	kluczowe	kluczowe	PROPN
cjfa-4712	15	9	:	:	PUNCT
cjfa-4712	15	10	zrównoważony	zrównoważony	ADJ
cjfa-4712	15	11	rozwój	rozwój	NOUN
cjfa-4712	15	12	,	,	PUNCT
cjfa-4712	15	13	sprawozdawczość	sprawozdawczość	NOUN
cjfa-4712	15	14	zintegrowana	zintegrowana	PROPN
cjfa-4712	15	15	,	,	PUNCT
cjfa-4712	15	16	sprawozdawczość	sprawozdawczość	NOUN
cjfa-4712	15	17	finansowa	finansowa	NOUN
cjfa-4712	15	18	,	,	PUNCT
cjfa-4712	15	19	raportowanie	raportowanie	PROPN
cjfa-4712	15	20	ze	ze	PROPN
cjfa-4712	15	21	społecznej	społecznej	VERB
cjfa-4712	15	22	odpowiedzialności	odpowiedzialności	ADJ
cjfa-4712	15	23	,	,	PUNCT
cjfa-4712	15	24	wartość	wartość	NOUN
cjfa-4712	15	25	.	.	PUNCT
cjfa-4712	16	1	klasyfikacja	klasyfikacja	PROPN
cjfa-4712	16	2	j	j	PROPN
cjfa-4712	16	3	e	e	PROPN
cjfa-4712	16	4	l	l	PROPN
cjfa-4712	16	5	:	:	PUNCT
cjfa-4712	16	6	g39	g39	PROPN
cjfa-4712	16	7	,	,	PUNCT
cjfa-4712	16	8	m14	m14	NOUN
cjfa-4712	16	9	,	,	PUNCT
cjfa-4712	16	10	m41	m41	NUM
cjfa-4712	16	11	,	,	PUNCT
cjfa-4712	16	12	o34	o34	ADJ
cjfa-4712	16	13	,	,	PUNCT
cjfa-4712	16	14	o49	o49	ADJ
cjfa-4712	16	15	.	.	PUNCT
cjfa-4712	17	1	abstrakt	abstrakt	PROPN
cjfa-4712	17	2	:	:	PUNCT
cjfa-4712	17	3	celem	celem	PROPN
cjfa-4712	17	4	artykułu	artykułu	PROPN
cjfa-4712	17	5	jest	jest	PROPN
cjfa-4712	17	6	przedstawienie	przedstawienie	NOUN
cjfa-4712	17	7	głosu	głosu	NOUN
cjfa-4712	17	8	w	w	ADP
cjfa-4712	17	9	ważnej	ważnej	ADJ
cjfa-4712	17	10	dyskusji	dyskusji	NOUN
cjfa-4712	17	11	na	na	PROPN
cjfa-4712	17	12	temat	temat	PROPN
cjfa-4712	17	13	dalszego	dalszego	PROPN
cjfa-4712	17	14	rozwoju	rozwoju	PROPN
cjfa-4712	17	15	standardów	standardów	PROPN
cjfa-4712	17	16	raportowania	raportowania	PROPN
cjfa-4712	17	17	dokonań	dokonań	PROPN
cjfa-4712	17	18	przedsiębiorstw	przedsiębiorstw	PROPN
cjfa-4712	17	19	,	,	PUNCT
cjfa-4712	17	20	które	które	PROPN
cjfa-4712	17	21	to	to	ADP
cjfa-4712	17	22	standardy	standardy	PROPN
cjfa-4712	17	23	daleko	daleko	PROPN
cjfa-4712	17	24	wykraczają	wykraczają	PROPN
cjfa-4712	17	25	poza	poza	PROPN
cjfa-4712	17	26	standardy	standardy	PROPN
cjfa-4712	17	27	sprawozdawczości	sprawozdawczości	PROPN
cjfa-4712	17	28	finansowej	finansowej	PROPN
cjfa-4712	17	29	.	.	PUNCT
cjfa-4712	18	1	w	w	NOUN
cjfa-4712	18	2	tym	tym	PROPN
cjfa-4712	18	3	tekście	tekście	PROPN
cjfa-4712	18	4	,	,	PUNCT
cjfa-4712	18	5	który	który	PROPN
cjfa-4712	18	6	jest	jest	PROPN
cjfa-4712	18	7	drugą	drugą	PROPN
cjfa-4712	18	8	(	(	PUNCT
cjfa-4712	18	9	z	z	NOUN
cjfa-4712	18	10	dwóch	dwóch	NOUN
cjfa-4712	18	11	)	)	PUNCT
cjfa-4712	19	1	częścią	częścią	PROPN
cjfa-4712	19	2	powiązanych	powiązanych	PROPN
cjfa-4712	19	3	rozważań	rozważań	NOUN
cjfa-4712	19	4	,	,	PUNCT
cjfa-4712	19	5	problem	problem	NOUN
cjfa-4712	19	6	nowego	nowego	PROPN
cjfa-4712	19	7	trendu	trendu	PROPN
cjfa-4712	19	8	w	w	PROPN
cjfa-4712	19	9	sprawozdawczości	sprawozdawczości	ADJ
cjfa-4712	19	10	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-4712	19	11	podejmuje	podejmuje	VERB
cjfa-4712	19	12	się	się	PROPN
cjfa-4712	19	13	przede	przede	PROPN
cjfa-4712	19	14	wszystkim	wszystkim	PROPN
cjfa-4712	19	15	z	z	PROPN
cjfa-4712	19	16	dwóch	dwóch	VERB
cjfa-4712	19	17	powodów	powodów	ADJ
cjfa-4712	19	18	,	,	PUNCT
cjfa-4712	19	19	aby	aby	X
cjfa-4712	19	20	:	:	PUNCT
cjfa-4712	19	21	(	(	PUNCT
cjfa-4712	19	22	1	1	X
cjfa-4712	19	23	)	)	PUNCT
cjfa-4712	19	24	wskazać	wskazać	VERB
cjfa-4712	19	25	na	na	ADP
cjfa-4712	19	26	zasadność	zasadność	PROPN
cjfa-4712	19	27	wspólnego	wspólnego	PROPN
cjfa-4712	19	28	określania	określania	PROPN
cjfa-4712	19	29	przez	przez	PROPN
cjfa-4712	19	30	nauki	nauki	PROPN
cjfa-4712	19	31	ekonomiczne	ekonomiczne	PROPN
cjfa-4712	19	32	osi	osi	PROPN
cjfa-4712	19	33	,	,	PUNCT
cjfa-4712	19	34	wokół	wokół	NOUN
cjfa-4712	19	35	której	której	VERB
cjfa-4712	19	36	powinno	powinno	PROPN
cjfa-4712	19	37	następować	następować	PROPN
cjfa-4712	19	38	raportowanie	raportowanie	PROPN
cjfa-4712	19	39	dokonań	dokonań	PROPN
cjfa-4712	19	40	przedsiębiorstw	przedsiębiorstw	PROPN
cjfa-4712	19	41	(	(	PUNCT
cjfa-4712	19	42	organizacji	organizacji	ADV
cjfa-4712	19	43	)	)	PUNCT
cjfa-4712	19	44	,	,	PUNCT
cjfa-4712	19	45	(	(	PUNCT
cjfa-4712	19	46	2	2	X
cjfa-4712	19	47	)	)	PUNCT
cjfa-4712	19	48	wobec	wobec	NOUN
cjfa-4712	19	49	obserwowanej	obserwowanej	ADJ
cjfa-4712	19	50	różnorodności	różnorodności	PROPN
cjfa-4712	19	51	rozumienia	rozumienia	PROPN
cjfa-4712	19	52	kategorii	kategorii	VERB
cjfa-4712	19	53	wartość	wartość	PROPN
cjfa-4712	19	54	uzmysłowić	uzmysłowić	NOUN
cjfa-4712	19	55	,	,	PUNCT
cjfa-4712	19	56	że	że	X
cjfa-4712	19	57	o	o	PROPN
cjfa-4712	19	58	kompatybilności	kompatybilności	PROPN
cjfa-4712	19	59	różnych	różnych	PROPN
cjfa-4712	19	60	elementów	elementów	PROPN
cjfa-4712	19	61	sprawozdawczości	sprawozdawczości	VERB
cjfa-4712	19	62	przedsiębiorstwa	przedsiębiorstwa	NOUN
cjfa-4712	20	1	i	i	PRON
cjfa-4712	20	2	o	o	NOUN
cjfa-4712	20	3	jego	jego	PROPN
cjfa-4712	20	4	przydatności	przydatności	PROPN
cjfa-4712	20	5	dla	dla	PROPN
cjfa-4712	20	6	szerokiego	szerokiego	PROPN
cjfa-4712	20	7	grona	grona	PROPN
cjfa-4712	20	8	interesariuszy	interesariuszy	PROPN
cjfa-4712	20	9	przesądza	przesądza	PROPN
cjfa-4712	20	10	jednoznaczność	jednoznaczność	PROPN
cjfa-4712	20	11	rozumienia	rozumienia	PROPN
cjfa-4712	20	12	kategorii	kategorii	PROPN
cjfa-4712	20	13	w	w	PROPN
cjfa-4712	20	14	tych	tych	PROPN
cjfa-4712	20	15	elementach	elementach	NOUN
cjfa-4712	20	16	występujących	występujących	NOUN
cjfa-4712	20	17	.	.	PUNCT
cjfa-4712	21	1	celem	celem	PROPN
cjfa-4712	21	2	tekstu	tekstu	PROPN
cjfa-4712	21	3	jest	jest	PROPN
cjfa-4712	21	4	także	także	PROPN
cjfa-4712	21	5	pokazanie	pokazanie	NOUN
cjfa-4712	21	6	jakościowego	jakościowego	PROPN
cjfa-4712	21	7	skoku	skoku	PROPN
cjfa-4712	21	8	w	w	PROPN
cjfa-4712	21	9	obszarze	obszarze	PROPN
cjfa-4712	21	10	raportowania	raportowania	PROPN
cjfa-4712	21	11	dokonań	dokonań	PROPN
cjfa-4712	21	12	przedsiębiorstwa	przedsiębiorstwa	PROPN
cjfa-4712	21	13	,	,	PUNCT
cjfa-4712	21	14	który	który	PROPN
cjfa-4712	21	15	to	to	ADP
cjfa-4712	21	16	skok	skok	PROPN
cjfa-4712	21	17	następuje	następuje	PROPN
cjfa-4712	21	18	wobec	wobec	PROPN
cjfa-4712	21	19	skoncentrowania	skoncentrowania	PROPN
cjfa-4712	21	20	uwagi	uwagi	PROPN
cjfa-4712	21	21	na	na	PART
cjfa-4712	21	22	tych	tych	VERB
cjfa-4712	21	23	ogniwach	ogniwach	NOUN
cjfa-4712	21	24	przedsiębiorstwa	przedsiębiorstwa	NOUN
cjfa-4712	21	25	,	,	PUNCT
cjfa-4712	21	26	dzięki	dzięki	PROPN
cjfa-4712	21	27	którym	którym	PROPN
cjfa-4712	21	28	–	–	PUNCT
cjfa-4712	21	29	przy	przy	NOUN
cjfa-4712	21	30	jednoczesnym	jednoczesnym	NOUN
cjfa-4712	21	31	imperatywie	imperatywie	NOUN
cjfa-4712	21	32	zrównoważonego	zrównoważonego	PROPN
cjfa-4712	21	33	rozwoju	rozwoju	PROPN
cjfa-4712	21	34	–	–	PUNCT
cjfa-4712	21	35	następuje	następuje	PROPN
cjfa-4712	21	36	tworzenie	tworzenie	PROPN
cjfa-4712	21	37	wartości	wartości	NOUN
cjfa-4712	21	38	.	.	PUNCT
cjfa-4712	22	1	to	to	ADP
cjfa-4712	22	2	stanowi	stanowi	PROPN
cjfa-4712	22	3	grunt	grunt	PROPN
cjfa-4712	22	4	dla	dla	PROPN
cjfa-4712	22	5	krystalizowania	krystalizowania	PROPN
cjfa-4712	22	6	się	się	PROPN
cjfa-4712	22	7	ery	ery	PROPN
cjfa-4712	22	8	czwartej	czwartej	NOUN
cjfa-4712	22	9	.	.	PUNCT
cjfa-4712	22	10	 	 	SPACE
cjfa-4712	22	11	introduction1	introduction1	NOUN
cjfa-4712	22	12	identifying	identify	VERB
cjfa-4712	22	13	the	the	DET
cjfa-4712	22	14	directions	direction	NOUN
cjfa-4712	22	15	of	of	ADP
cjfa-4712	22	16	further	further	ADJ
cjfa-4712	22	17	development	development	NOUN
cjfa-4712	22	18	of	of	ADP
cjfa-4712	22	19	corporate	corporate	ADJ
cjfa-4712	22	20	(	(	PUNCT
cjfa-4712	22	21	organisation	organisation	NOUN
cjfa-4712	22	22	)	)	PUNCT
cjfa-4712	22	23	reporting	reporting	NOUN
cjfa-4712	22	24	,	,	PUNCT
cjfa-4712	22	25	one	one	PRON
cjfa-4712	22	26	should	should	AUX
cjfa-4712	22	27	carefully	carefully	ADV
cjfa-4712	22	28	watch	watch	VERB
cjfa-4712	22	29	new	new	ADJ
cjfa-4712	22	30	concepts	concept	NOUN
cjfa-4712	22	31	born	bear	VERB
cjfa-4712	22	32	incessantly	incessantly	ADV
cjfa-4712	22	33	in	in	ADP
cjfa-4712	22	34	the	the	DET
cjfa-4712	22	35	area	area	NOUN
cjfa-4712	22	36	of	of	ADP
cjfa-4712	22	37	management	management	NOUN
cjfa-4712	22	38	.	.	PUNCT
cjfa-4712	23	1	the	the	DET
cjfa-4712	23	2	following	follow	VERB
cjfa-4712	23	3	trends	trend	NOUN
cjfa-4712	23	4	are	be	AUX
cjfa-4712	23	5	crucial	crucial	ADJ
cjfa-4712	23	6	to	to	ADP
cjfa-4712	23	7	reporting	report	VERB
cjfa-4712	23	8	:	:	PUNCT
cjfa-4712	23	9	(	(	PUNCT
cjfa-4712	23	10	1	1	X
cjfa-4712	23	11	)	)	PUNCT
cjfa-4712	23	12	varying	vary	VERB
cjfa-4712	23	13	determinants	determinant	NOUN
cjfa-4712	23	14	of	of	ADP
cjfa-4712	23	15	changes	change	NOUN
cjfa-4712	23	16	in	in	ADP
cjfa-4712	23	17	corporate	corporate	ADJ
cjfa-4712	23	18	management	management	NOUN
cjfa-4712	23	19	,	,	PUNCT
cjfa-4712	23	20	(	(	PUNCT
cjfa-4712	23	21	2	2	X
cjfa-4712	23	22	)	)	PUNCT
cjfa-4712	23	23	turn	turn	NOUN
cjfa-4712	23	24	to	to	ADP
cjfa-4712	23	25	the	the	DET
cjfa-4712	23	26	corporate	corporate	ADJ
cjfa-4712	23	27	value	value	NOUN
cjfa-4712	23	28	governance	governance	NOUN
cjfa-4712	23	29	,	,	PUNCT
cjfa-4712	23	30	(	(	PUNCT
cjfa-4712	23	31	3	3	X
cjfa-4712	23	32	)	)	PUNCT
cjfa-4712	23	33	verification	verification	NOUN
cjfa-4712	23	34	of	of	ADP
cjfa-4712	23	35	the	the	DET
cjfa-4712	23	36	commonly	commonly	ADV
cjfa-4712	23	37	applied	apply	VERB
cjfa-4712	23	38	financial	financial	ADJ
cjfa-4712	23	39	measures	measure	NOUN
cjfa-4712	23	40	of	of	ADP
cjfa-4712	23	41	corporate	corporate	ADJ
cjfa-4712	23	42	performance	performance	NOUN
cjfa-4712	23	43	,	,	PUNCT
cjfa-4712	23	44	(	(	PUNCT
cjfa-4712	23	45	4	4	X
cjfa-4712	23	46	)	)	PUNCT
cjfa-4712	23	47	organisation	organisation	NOUN
cjfa-4712	23	48	of	of	ADP
cjfa-4712	23	49	value	value	NOUN
cjfa-4712	23	50	management	management	NOUN
cjfa-4712	23	51	in	in	ADP
cjfa-4712	23	52	practice	practice	NOUN
cjfa-4712	23	53	and	and	CCONJ
cjfa-4712	23	54	(	(	PUNCT
cjfa-4712	23	55	5	5	X
cjfa-4712	23	56	)	)	PUNCT
cjfa-4712	23	57	changes	change	NOUN
cjfa-4712	23	58	in	in	ADP
cjfa-4712	23	59	the	the	DET
cjfa-4712	23	60	corporate	corporate	ADJ
cjfa-4712	23	61	internal	internal	ADJ
cjfa-4712	23	62	and	and	CCONJ
cjfa-4712	23	63	external	external	ADJ
cjfa-4712	23	64	stakeholders	stakeholder	NOUN
cjfa-4712	23	65	’	'	PUNCT
cjfa-4712	23	66	information	information	NOUN
cjfa-4712	23	67	needs	need	NOUN
cjfa-4712	23	68	(	(	PUNCT
cjfa-4712	23	69	karmańska	karmańska	NOUN
cjfa-4712	23	70	2010	2010	NUM
cjfa-4712	23	71	,	,	PUNCT
cjfa-4712	23	72	107–131	107–131	NUM
cjfa-4712	23	73	)	)	PUNCT
cjfa-4712	23	74	.	.	PUNCT
cjfa-4712	24	1	gaining	gain	VERB
cjfa-4712	24	2	a	a	DET
cjfa-4712	24	3	competitive	competitive	ADJ
cjfa-4712	24	4	advantage	advantage	NOUN
cjfa-4712	24	5	in	in	ADP
cjfa-4712	24	6	the	the	DET
cjfa-4712	24	7	modern	modern	ADJ
cjfa-4712	24	8	conditions	condition	NOUN
cjfa-4712	24	9	of	of	ADP
cjfa-4712	24	10	management	management	NOUN
cjfa-4712	24	11	is	be	AUX
cjfa-4712	24	12	an	an	DET
cjfa-4712	24	13	extremely	extremely	ADV
cjfa-4712	24	14	difficult	difficult	ADJ
cjfa-4712	24	15	task	task	NOUN
cjfa-4712	24	16	.	.	PUNCT
cjfa-4712	25	1	presently	presently	ADV
cjfa-4712	25	2	,	,	PUNCT
cjfa-4712	25	3	the	the	DET
cjfa-4712	25	4	performance	performance	NOUN
cjfa-4712	25	5	financial	financial	ADJ
cjfa-4712	25	6	measures	measure	NOUN
cjfa-4712	25	7	based	base	VERB
cjfa-4712	25	8	of	of	ADP
cjfa-4712	25	9	the	the	DET
cjfa-4712	25	10	value	value	NOUN
cjfa-4712	25	11	of	of	ADP
cjfa-4712	25	12	profit	profit	NOUN
cjfa-4712	25	13	are	be	AUX
cjfa-4712	25	14	insufficient	insufficient	ADJ
cjfa-4712	25	15	and	and	CCONJ
cjfa-4712	25	16	that	that	PRON
cjfa-4712	25	17	is	be	AUX
cjfa-4712	25	18	why	why	SCONJ
cjfa-4712	25	19	the	the	DET
cjfa-4712	25	20	last	last	ADJ
cjfa-4712	25	21	decades	decade	NOUN
cjfa-4712	25	22	of	of	ADP
cjfa-4712	25	23	the	the	DET
cjfa-4712	25	24	20s	20s	NUM
cjfa-4712	25	25	century	century	NOUN
cjfa-4712	25	26	brought	bring	VERB
cjfa-4712	25	27	essential	essential	ADJ
cjfa-4712	25	28	changes	change	NOUN
cjfa-4712	25	29	which	which	PRON
cjfa-4712	25	30	clearly	clearly	ADV
cjfa-4712	25	31	reflect	reflect	VERB
cjfa-4712	25	32	the	the	DET
cjfa-4712	25	33	transfor1	transfor1	PROPN
cjfa-4712	25	34	 	 	SPACE
cjfa-4712	25	35	this	this	DET
cjfa-4712	25	36	text	text	NOUN
cjfa-4712	25	37	continues	continue	VERB
cjfa-4712	25	38	the	the	DET
cjfa-4712	25	39	analysis	analysis	NOUN
cjfa-4712	25	40	presented	present	VERB
cjfa-4712	25	41	in	in	ADP
cjfa-4712	25	42	:	:	PUNCT
cjfa-4712	25	43	(	(	PUNCT
cjfa-4712	25	44	karmańska	karmańska	NOUN
cjfa-4712	25	45	,	,	PUNCT
cjfa-4712	25	46	2014	2014	NUM
cjfa-4712	25	47	)	)	PUNCT
cjfa-4712	25	48	.	.	PUNCT
cjfa-4712	26	1	the	the	DET
cjfa-4712	26	2	imperative	imperative	NOUN
cjfa-4712	26	3	of	of	ADP
cjfa-4712	26	4	sustainable	sustainable	ADJ
cjfa-4712	26	5	growth	growth	NOUN
cjfa-4712	26	6	and	and	CCONJ
cjfa-4712	26	7	reporting	reporting	NOUN
cjfa-4712	26	8	…	…	PUNCT
cjfa-4712	26	9	51	51	NUM
cjfa-4712	26	10	mation	mation	NOUN
cjfa-4712	26	11	of	of	ADP
cjfa-4712	26	12	companies	company	NOUN
cjfa-4712	26	13	towards	towards	ADP
cjfa-4712	26	14	activities	activity	NOUN
cjfa-4712	26	15	based	base	VERB
cjfa-4712	26	16	on	on	ADP
cjfa-4712	26	17	intangible	intangible	ADJ
cjfa-4712	26	18	assets2	assets2	NOUN
cjfa-4712	26	19	.	.	PUNCT
cjfa-4712	27	1	a	a	DET
cjfa-4712	27	2	particular	particular	ADJ
cjfa-4712	27	3	significance	significance	NOUN
cjfa-4712	27	4	is	be	AUX
cjfa-4712	27	5	given	give	VERB
cjfa-4712	27	6	now	now	ADV
cjfa-4712	27	7	to	to	ADP
cjfa-4712	27	8	the	the	DET
cjfa-4712	27	9	so	so	ADV
cjfa-4712	27	10	-	-	PUNCT
cjfa-4712	27	11	called	call	VERB
cjfa-4712	27	12	key	key	ADJ
cjfa-4712	27	13	corporate	corporate	ADJ
cjfa-4712	27	14	competencies	competency	NOUN
cjfa-4712	27	15	(	(	PUNCT
cjfa-4712	27	16	kay	kay	NOUN
cjfa-4712	27	17	1996	1996	NUM
cjfa-4712	27	18	,	,	PUNCT
cjfa-4712	27	19	29	29	NUM
cjfa-4712	27	20	)	)	PUNCT
cjfa-4712	27	21	,	,	PUNCT
cjfa-4712	27	22	which	which	PRON
cjfa-4712	27	23	,	,	PUNCT
cjfa-4712	27	24	as	as	SCONJ
cjfa-4712	27	25	it	it	PRON
cjfa-4712	27	26	is	be	AUX
cjfa-4712	27	27	emphasized	emphasize	VERB
cjfa-4712	27	28	by	by	ADP
cjfa-4712	27	29	management	management	NOUN
cjfa-4712	27	30	experts	expert	NOUN
cjfa-4712	27	31	,	,	PUNCT
cjfa-4712	27	32	allow	allow	VERB
cjfa-4712	27	33	a	a	DET
cjfa-4712	27	34	company	company	NOUN
cjfa-4712	27	35	to	to	PART
cjfa-4712	27	36	transfer	transfer	VERB
cjfa-4712	27	37	the	the	DET
cjfa-4712	27	38	competitive	competitive	ADJ
cjfa-4712	27	39	advantage	advantage	NOUN
cjfa-4712	27	40	between	between	ADP
cjfa-4712	27	41	sectors	sector	NOUN
cjfa-4712	27	42	and	and	CCONJ
cjfa-4712	27	43	markets	market	NOUN
cjfa-4712	27	44	as	as	ADV
cjfa-4712	27	45	well	well	ADV
cjfa-4712	27	46	as	as	ADP
cjfa-4712	27	47	to	to	PART
cjfa-4712	27	48	build	build	VERB
cjfa-4712	27	49	the	the	DET
cjfa-4712	27	50	markets	market	NOUN
cjfa-4712	27	51	of	of	ADP
cjfa-4712	27	52	the	the	DET
cjfa-4712	27	53	future	future	NOUN
cjfa-4712	27	54	(	(	PUNCT
cjfa-4712	27	55	roszyk	roszyk	VERB
cjfa-4712	27	56	-	-	PUNCT
cjfa-4712	27	57	kowalska	kowalska	NOUN
cjfa-4712	27	58	2006	2006	NUM
cjfa-4712	27	59	,	,	PUNCT
cjfa-4712	27	60	45–48	45–48	NUM
cjfa-4712	27	61	)	)	PUNCT
cjfa-4712	27	62	.	.	PUNCT
cjfa-4712	28	1	simultaneously	simultaneously	ADV
cjfa-4712	28	2	,	,	PUNCT
cjfa-4712	28	3	in	in	ADP
cjfa-4712	28	4	the	the	DET
cjfa-4712	28	5	search	search	NOUN
cjfa-4712	28	6	of	of	ADP
cjfa-4712	28	7	new	new	ADJ
cjfa-4712	28	8	ways	way	NOUN
cjfa-4712	28	9	to	to	PART
cjfa-4712	28	10	run	run	VERB
cjfa-4712	28	11	business	business	NOUN
cjfa-4712	28	12	,	,	PUNCT
cjfa-4712	28	13	the	the	DET
cjfa-4712	28	14	focus	focus	NOUN
cjfa-4712	28	15	is	be	AUX
cjfa-4712	28	16	becoming	become	VERB
cjfa-4712	28	17	clearer	clear	ADJ
cjfa-4712	28	18	on	on	ADP
cjfa-4712	28	19	higher	high	ADJ
cjfa-4712	28	20	requirements	requirement	NOUN
cjfa-4712	28	21	connected	connect	VERB
cjfa-4712	28	22	with	with	ADP
cjfa-4712	28	23	the	the	DET
cjfa-4712	28	24	use	use	NOUN
cjfa-4712	28	25	of	of	ADP
cjfa-4712	28	26	all	all	DET
cjfa-4712	28	27	the	the	DET
cjfa-4712	28	28	levers	lever	NOUN
cjfa-4712	28	29	of	of	ADP
cjfa-4712	28	30	the	the	DET
cjfa-4712	28	31	so	so	ADV
cjfa-4712	28	32	-	-	PUNCT
cjfa-4712	28	33	called	call	VERB
cjfa-4712	28	34	integrated	integrated	ADJ
cjfa-4712	28	35	development	development	NOUN
cjfa-4712	28	36	of	of	ADP
cjfa-4712	28	37	value	value	NOUN
cjfa-4712	28	38	(	(	PUNCT
cjfa-4712	28	39	leśniowska	leśniowska	NOUN
cjfa-4712	28	40	-	-	PUNCT
cjfa-4712	28	41	łebkowska	łebkowska	NOUN
cjfa-4712	28	42	2006	2006	NUM
cjfa-4712	28	43	,	,	PUNCT
cjfa-4712	28	44	132	132	NUM
cjfa-4712	28	45	)	)	PUNCT
cjfa-4712	28	46	.	.	PUNCT
cjfa-4712	29	1	the	the	DET
cjfa-4712	29	2	integrated	integrate	VERB
cjfa-4712	29	3	development	development	NOUN
cjfa-4712	29	4	of	of	ADP
cjfa-4712	29	5	value	value	NOUN
cjfa-4712	29	6	is	be	AUX
cjfa-4712	29	7	conducted	conduct	VERB
cjfa-4712	29	8	through	through	ADP
cjfa-4712	29	9	management	management	NOUN
cjfa-4712	29	10	concentrated	concentrate	VERB
cjfa-4712	29	11	on	on	ADP
cjfa-4712	29	12	the	the	DET
cjfa-4712	29	13	factors	factor	NOUN
cjfa-4712	29	14	of	of	ADP
cjfa-4712	29	15	corporate	corporate	ADJ
cjfa-4712	29	16	value	value	NOUN
cjfa-4712	29	17	creation	creation	NOUN
cjfa-4712	29	18	and	and	CCONJ
cjfa-4712	29	19	requires	require	VERB
cjfa-4712	29	20	an	an	DET
cjfa-4712	29	21	appropriate	appropriate	ADJ
cjfa-4712	29	22	measurement	measurement	NOUN
cjfa-4712	29	23	,	,	PUNCT
cjfa-4712	29	24	which	which	PRON
cjfa-4712	29	25	is	be	AUX
cjfa-4712	29	26	possible	possible	ADJ
cjfa-4712	29	27	thanks	thank	NOUN
cjfa-4712	29	28	to	to	ADP
cjfa-4712	29	29	the	the	DET
cjfa-4712	29	30	relevant	relevant	ADJ
cjfa-4712	29	31	reporting3	reporting3	PROPN
cjfa-4712	29	32	.	.	PUNCT
cjfa-4712	30	1	the	the	DET
cjfa-4712	30	2	research	research	NOUN
cjfa-4712	30	3	methodology	methodology	NOUN
cjfa-4712	30	4	and	and	CCONJ
cjfa-4712	30	5	the	the	DET
cjfa-4712	30	6	course	course	NOUN
cjfa-4712	30	7	of	of	ADP
cjfa-4712	30	8	the	the	DET
cjfa-4712	30	9	research	research	NOUN
cjfa-4712	30	10	process	process	NOUN
cjfa-4712	30	11	the	the	DET
cjfa-4712	30	12	article	article	NOUN
cjfa-4712	30	13	identifies	identify	VERB
cjfa-4712	30	14	and	and	CCONJ
cjfa-4712	30	15	discusses	discuss	VERB
cjfa-4712	30	16	synthetically	synthetically	ADV
cjfa-4712	30	17	forth	forth	ADJ
cjfa-4712	30	18	area	area	NOUN
cjfa-4712	30	19	in	in	ADP
cjfa-4712	30	20	the	the	DET
cjfa-4712	30	21	corporate	corporate	ADJ
cjfa-4712	30	22	reporting	reporting	NOUN
cjfa-4712	30	23	development	development	NOUN
cjfa-4712	30	24	.	.	PUNCT
cjfa-4712	31	1	the	the	DET
cjfa-4712	31	2	basic	basic	ADJ
cjfa-4712	31	3	method	method	NOUN
cjfa-4712	31	4	used	use	VERB
cjfa-4712	31	5	in	in	ADP
cjfa-4712	31	6	the	the	DET
cjfa-4712	31	7	process	process	NOUN
cjfa-4712	31	8	of	of	ADP
cjfa-4712	31	9	writing	writing	NOUN
cjfa-4712	31	10	was	be	AUX
cjfa-4712	31	11	a	a	DET
cjfa-4712	31	12	critical	critical	ADJ
cjfa-4712	31	13	analysis	analysis	NOUN
cjfa-4712	31	14	of	of	ADP
cjfa-4712	31	15	literature	literature	NOUN
cjfa-4712	31	16	concerning	concern	VERB
cjfa-4712	31	17	the	the	DET
cjfa-4712	31	18	standards	standard	NOUN
cjfa-4712	31	19	of	of	ADP
cjfa-4712	31	20	development	development	NOUN
cjfa-4712	31	21	of	of	ADP
cjfa-4712	31	22	corporate	corporate	ADJ
cjfa-4712	31	23	reporting	reporting	NOUN
cjfa-4712	31	24	standards	standard	NOUN
cjfa-4712	31	25	as	as	ADV
cjfa-4712	31	26	well	well	ADV
cjfa-4712	31	27	as	as	ADP
cjfa-4712	31	28	own	own	ADJ
cjfa-4712	31	29	over	over	ADP
cjfa-4712	31	30	the	the	DET
cjfa-4712	31	31	time	time	NOUN
cjfa-4712	31	32	observations	observation	NOUN
cjfa-4712	31	33	based	base	VERB
cjfa-4712	31	34	on	on	ADP
cjfa-4712	31	35	different	different	ADJ
cjfa-4712	31	36	case	case	NOUN
cjfa-4712	31	37	studies	study	VERB
cjfa-4712	31	38	analysis	analysis	NOUN
cjfa-4712	31	39	.	.	PUNCT
cjfa-4712	32	1	our	our	PRON
cjfa-4712	32	2	common	common	ADJ
cjfa-4712	32	3	future	future	NOUN
cjfa-4712	32	4	as	as	ADP
cjfa-4712	32	5	the	the	DET
cjfa-4712	32	6	first	first	ADJ
cjfa-4712	32	7	cause	cause	NOUN
cjfa-4712	32	8	of	of	ADP
cjfa-4712	32	9	corporate	corporate	ADJ
cjfa-4712	32	10	sustainability	sustainability	NOUN
cjfa-4712	32	11	reporting	report	VERB
cjfa-4712	32	12	development	development	NOUN
cjfa-4712	32	13	the	the	DET
cjfa-4712	32	14	idea	idea	NOUN
cjfa-4712	32	15	of	of	ADP
cjfa-4712	32	16	sustainable	sustainable	ADJ
cjfa-4712	32	17	growth	growth	NOUN
cjfa-4712	32	18	was	be	AUX
cjfa-4712	32	19	raised	raise	VERB
cjfa-4712	32	20	by	by	ADP
cjfa-4712	32	21	the	the	DET
cjfa-4712	32	22	world	world	PROPN
cjfa-4712	32	23	commission	commission	PROPN
cjfa-4712	32	24	on	on	ADP
cjfa-4712	32	25	environment	environment	NOUN
cjfa-4712	32	26	and	and	CCONJ
cjfa-4712	32	27	development	development	NOUN
cjfa-4712	32	28	(	(	PUNCT
cjfa-4712	32	29	wced	wce	VERB
cjfa-4712	32	30	)	)	PUNCT
cjfa-4712	32	31	,	,	PUNCT
cjfa-4712	32	32	which	which	PRON
cjfa-4712	32	33	was	be	AUX
cjfa-4712	32	34	established	establish	VERB
cjfa-4712	32	35	by	by	ADP
cjfa-4712	32	36	the	the	DET
cjfa-4712	32	37	uno	uno	PROPN
cjfa-4712	32	38	in	in	ADP
cjfa-4712	32	39	1983	1983	NUM
cjfa-4712	32	40	(	(	PUNCT
cjfa-4712	32	41	people	people	NOUN
cjfa-4712	32	42	and	and	CCONJ
cjfa-4712	32	43	the	the	DET
cjfa-4712	32	44	planet	planet	NOUN
cjfa-4712	32	45	2014	2014	NUM
cjfa-4712	32	46	)	)	PUNCT
cjfa-4712	32	47	.	.	PUNCT
cjfa-4712	33	1	in	in	ADP
cjfa-4712	33	2	1987	1987	NUM
cjfa-4712	33	3	this	this	DET
cjfa-4712	33	4	commission	commission	NOUN
cjfa-4712	33	5	published	publish	VERB
cjfa-4712	33	6	a	a	DET
cjfa-4712	33	7	report	report	NOUN
cjfa-4712	33	8	our	our	PRON
cjfa-4712	33	9	common	common	ADJ
cjfa-4712	33	10	future	future	NOUN
cjfa-4712	33	11	,	,	PUNCT
cjfa-4712	33	12	in	in	ADP
cjfa-4712	33	13	which	which	PRON
cjfa-4712	33	14	the	the	DET
cjfa-4712	33	15	concept	concept	NOUN
cjfa-4712	33	16	of	of	ADP
cjfa-4712	33	17	sustainable	sustainable	ADJ
cjfa-4712	33	18	growth	growth	NOUN
cjfa-4712	33	19	was	be	AUX
cjfa-4712	33	20	first	first	ADV
cjfa-4712	33	21	presented	present	VERB
cjfa-4712	33	22	in	in	ADP
cjfa-4712	33	23	a	a	DET
cjfa-4712	33	24	comprehensive	comprehensive	ADJ
cjfa-4712	33	25	way	way	NOUN
cjfa-4712	33	26	(	(	PUNCT
cjfa-4712	33	27	wced	wce	VERB
cjfa-4712	33	28	report	report	NOUN
cjfa-4712	33	29	1987	1987	NUM
cjfa-4712	33	30	)	)	PUNCT
cjfa-4712	33	31	.	.	PUNCT
cjfa-4712	34	1	this	this	DET
cjfa-4712	34	2	300	300	NUM
cjfa-4712	34	3	-	-	PUNCT
cjfa-4712	34	4	page	page	NOUN
cjfa-4712	34	5	report	report	NOUN
cjfa-4712	34	6	contains	contain	VERB
cjfa-4712	34	7	a	a	DET
cjfa-4712	34	8	great	great	ADJ
cjfa-4712	34	9	deal	deal	NOUN
cjfa-4712	34	10	of	of	ADP
cjfa-4712	34	11	socially	socially	ADV
cjfa-4712	34	12	and	and	CCONJ
cjfa-4712	34	13	economically	economically	ADV
cjfa-4712	34	14	important	important	ADJ
cjfa-4712	34	15	content	content	NOUN
cjfa-4712	34	16	,	,	PUNCT
cjfa-4712	34	17	including	include	VERB
cjfa-4712	34	18	a	a	DET
cjfa-4712	34	19	key	key	ADJ
cjfa-4712	34	20	2	2	NUM
cjfa-4712	34	21	 	 	SPACE
cjfa-4712	34	22	according	accord	VERB
cjfa-4712	34	23	to	to	ADP
cjfa-4712	34	24	the	the	DET
cjfa-4712	34	25	research	research	NOUN
cjfa-4712	34	26	done	do	VERB
cjfa-4712	34	27	by	by	ADP
cjfa-4712	34	28	blair	blair	PROPN
cjfa-4712	34	29	(	(	PUNCT
cjfa-4712	34	30	1995	1995	NUM
cjfa-4712	34	31	)	)	PUNCT
cjfa-4712	34	32	,	,	PUNCT
cjfa-4712	34	33	the	the	DET
cjfa-4712	34	34	book	book	NOUN
cjfa-4712	34	35	value	value	NOUN
cjfa-4712	34	36	of	of	ADP
cjfa-4712	34	37	corporate	corporate	ADJ
cjfa-4712	34	38	tangible	tangible	ADJ
cjfa-4712	34	39	assets	asset	NOUN
cjfa-4712	34	40	accounted	account	VERB
cjfa-4712	34	41	for	for	ADP
cjfa-4712	34	42	62	62	NUM
cjfa-4712	34	43	%	%	NOUN
cjfa-4712	34	44	of	of	ADP
cjfa-4712	34	45	the	the	DET
cjfa-4712	34	46	market	market	NOUN
cjfa-4712	34	47	value	value	NOUN
cjfa-4712	34	48	of	of	ADP
cjfa-4712	34	49	companies	company	NOUN
cjfa-4712	34	50	in	in	ADP
cjfa-4712	34	51	1982	1982	NUM
cjfa-4712	34	52	.	.	PUNCT
cjfa-4712	35	1	this	this	DET
cjfa-4712	35	2	value	value	NOUN
cjfa-4712	35	3	declined	decline	VERB
cjfa-4712	35	4	down	down	ADV
cjfa-4712	35	5	to	to	ADP
cjfa-4712	35	6	38	38	NUM
cjfa-4712	35	7	%	%	NOUN
cjfa-4712	35	8	ten	ten	NUM
cjfa-4712	35	9	years	year	NOUN
cjfa-4712	35	10	later	later	ADV
cjfa-4712	35	11	.	.	PUNCT
cjfa-4712	36	1	however	however	ADV
cjfa-4712	36	2	,	,	PUNCT
cjfa-4712	36	3	at	at	ADP
cjfa-4712	36	4	the	the	DET
cjfa-4712	36	5	turn	turn	NOUN
cjfa-4712	36	6	of	of	ADP
cjfa-4712	36	7	the	the	DET
cjfa-4712	36	8	20th	20th	ADJ
cjfa-4712	36	9	and	and	CCONJ
cjfa-4712	36	10	21st	21st	ADJ
cjfa-4712	36	11	century	century	NOUN
cjfa-4712	36	12	,	,	PUNCT
cjfa-4712	36	13	tangible	tangible	ADJ
cjfa-4712	36	14	assets	asset	NOUN
cjfa-4712	36	15	amounted	amount	VERB
cjfa-4712	36	16	to	to	ADP
cjfa-4712	36	17	less	less	ADJ
cjfa-4712	36	18	than	than	ADP
cjfa-4712	36	19	20	20	NUM
cjfa-4712	36	20	%	%	NOUN
cjfa-4712	36	21	of	of	ADP
cjfa-4712	36	22	the	the	DET
cjfa-4712	36	23	average	average	ADJ
cjfa-4712	36	24	corporate	corporate	ADJ
cjfa-4712	36	25	market	market	NOUN
cjfa-4712	36	26	value	value	NOUN
cjfa-4712	36	27	.	.	PUNCT
cjfa-4712	37	1	see	see	VERB
cjfa-4712	37	2	:	:	PUNCT
cjfa-4712	37	3	(	(	PUNCT
cjfa-4712	37	4	kaplan	kaplan	PROPN
cjfa-4712	37	5	,	,	PUNCT
cjfa-4712	37	6	norton	norton	PROPN
cjfa-4712	37	7	2001	2001	NUM
cjfa-4712	37	8	,	,	PUNCT
cjfa-4712	37	9	87	87	NUM
cjfa-4712	37	10	)	)	PUNCT
cjfa-4712	37	11	.	.	PUNCT
cjfa-4712	38	1	3	3	NUM
cjfa-4712	38	2	 	 	SPACE
cjfa-4712	38	3	more	more	ADJ
cjfa-4712	38	4	of	of	ADP
cjfa-4712	38	5	the	the	DET
cjfa-4712	38	6	measures	measure	NOUN
cjfa-4712	38	7	of	of	ADP
cjfa-4712	38	8	integrated	integrated	ADJ
cjfa-4712	38	9	building	building	NOUN
cjfa-4712	38	10	of	of	ADP
cjfa-4712	38	11	value	value	NOUN
cjfa-4712	38	12	and	and	CCONJ
cjfa-4712	38	13	also	also	ADV
cjfa-4712	38	14	corporate	corporate	ADJ
cjfa-4712	38	15	management	management	NOUN
cjfa-4712	38	16	value	value	NOUN
cjfa-4712	38	17	efficiency	efficiency	NOUN
cjfa-4712	38	18	,	,	PUNCT
cjfa-4712	38	19	whose	whose	DET
cjfa-4712	38	20	setting	setting	NOUN
cjfa-4712	38	21	belongs	belong	VERB
cjfa-4712	38	22	to	to	ADP
cjfa-4712	38	23	the	the	DET
cjfa-4712	38	24	function	function	NOUN
cjfa-4712	38	25	of	of	ADP
cjfa-4712	38	26	accounting	accounting	NOUN
cjfa-4712	38	27	and	and	CCONJ
cjfa-4712	38	28	financial	financial	ADJ
cjfa-4712	38	29	reporting	reporting	NOUN
cjfa-4712	38	30	:	:	PUNCT
cjfa-4712	38	31	(	(	PUNCT
cjfa-4712	38	32	karmańska	karmańska	NOUN
cjfa-4712	38	33	2009	2009	NUM
cjfa-4712	38	34	,	,	PUNCT
cjfa-4712	38	35	102	102	NUM
cjfa-4712	38	36	-	-	SYM
cjfa-4712	38	37	136	136	NUM
cjfa-4712	38	38	)	)	PUNCT
cjfa-4712	38	39	.	.	PUNCT
cjfa-4712	39	1	anna	anna	PROPN
cjfa-4712	39	2	karmańska52	karmańska52	PROPN
cjfa-4712	39	3	statement	statement	NOUN
cjfa-4712	39	4	about	about	ADP
cjfa-4712	39	5	sustainable	sustainable	ADJ
cjfa-4712	39	6	growth	growth	NOUN
cjfa-4712	39	7	that	that	PRON
cjfa-4712	39	8	at	at	ADP
cjfa-4712	39	9	the	the	DET
cjfa-4712	39	10	present	present	ADJ
cjfa-4712	39	11	stage	stage	NOUN
cjfa-4712	39	12	of	of	ADP
cjfa-4712	39	13	the	the	DET
cjfa-4712	39	14	development	development	NOUN
cjfa-4712	39	15	of	of	ADP
cjfa-4712	39	16	civilisation	civilisation	NOUN
cjfa-4712	39	17	sustainable	sustainable	ADJ
cjfa-4712	39	18	development	development	NOUN
cjfa-4712	39	19	is	be	AUX
cjfa-4712	39	20	possible	possible	ADJ
cjfa-4712	39	21	,	,	PUNCT
cjfa-4712	39	22	i.e.	i.e.	X
cjfa-4712	39	23	the	the	DET
cjfa-4712	39	24	development	development	NOUN
cjfa-4712	39	25	that	that	PRON
cjfa-4712	39	26	meets	meet	VERB
cjfa-4712	39	27	the	the	DET
cjfa-4712	39	28	needs	need	NOUN
cjfa-4712	39	29	of	of	ADP
cjfa-4712	39	30	the	the	DET
cjfa-4712	39	31	present	present	ADJ
cjfa-4712	39	32	generation	generation	NOUN
cjfa-4712	39	33	without	without	ADP
cjfa-4712	39	34	compromising	compromise	VERB
cjfa-4712	39	35	the	the	DET
cjfa-4712	39	36	ability	ability	NOUN
cjfa-4712	39	37	of	of	ADP
cjfa-4712	39	38	future	future	ADJ
cjfa-4712	39	39	generations	generation	NOUN
cjfa-4712	39	40	to	to	PART
cjfa-4712	39	41	meet	meet	VERB
cjfa-4712	39	42	their	their	PRON
cjfa-4712	39	43	own	own	ADJ
cjfa-4712	39	44	needs	need	NOUN
cjfa-4712	39	45	(	(	PUNCT
cjfa-4712	39	46	report	report	NOUN
cjfa-4712	39	47	wced	wce	VERB
cjfa-4712	39	48	1987	1987	NUM
cjfa-4712	39	49	,	,	PUNCT
cjfa-4712	39	50	41	41	NUM
cjfa-4712	39	51	)	)	PUNCT
cjfa-4712	39	52	.	.	PUNCT
cjfa-4712	40	1	it	it	PRON
cjfa-4712	40	2	also	also	ADV
cjfa-4712	40	3	indicates	indicate	VERB
cjfa-4712	40	4	the	the	DET
cjfa-4712	40	5	problem	problem	NOUN
cjfa-4712	40	6	of	of	ADP
cjfa-4712	40	7	information	information	NOUN
cjfa-4712	40	8	gap	gap	NOUN
cjfa-4712	40	9	,	,	PUNCT
cjfa-4712	40	10	which	which	PRON
cjfa-4712	40	11	existed	exist	VERB
cjfa-4712	40	12	then	then	ADV
cjfa-4712	40	13	,	,	PUNCT
cjfa-4712	40	14	with	with	ADP
cjfa-4712	40	15	regard	regard	NOUN
cjfa-4712	40	16	to	to	ADP
cjfa-4712	40	17	the	the	DET
cjfa-4712	40	18	”	"	PUNCT
cjfa-4712	40	19	state	state	NOUN
cjfa-4712	40	20	of	of	ADP
cjfa-4712	40	21	the	the	DET
cjfa-4712	40	22	world	world	NOUN
cjfa-4712	40	23	”	"	PUNCT
cjfa-4712	40	24	.	.	PUNCT
cjfa-4712	41	1	this	this	DET
cjfa-4712	41	2	state	state	NOUN
cjfa-4712	41	3	should	should	AUX
cjfa-4712	41	4	be	be	AUX
cjfa-4712	41	5	analysed	analyse	VERB
cjfa-4712	41	6	on	on	ADP
cjfa-4712	41	7	many	many	ADJ
cjfa-4712	41	8	planes	plane	NOUN
cjfa-4712	41	9	important	important	ADJ
cjfa-4712	41	10	for	for	ADP
cjfa-4712	41	11	the	the	DET
cjfa-4712	41	12	future	future	NOUN
cjfa-4712	41	13	.	.	PUNCT
cjfa-4712	42	1	it	it	PRON
cjfa-4712	42	2	must	must	AUX
cjfa-4712	42	3	have	have	AUX
cjfa-4712	42	4	been	be	AUX
cjfa-4712	42	5	the	the	DET
cjfa-4712	42	6	lack	lack	NOUN
cjfa-4712	42	7	of	of	ADP
cjfa-4712	42	8	such	such	ADJ
cjfa-4712	42	9	diagnosis	diagnosis	NOUN
cjfa-4712	42	10	which	which	PRON
cjfa-4712	42	11	was	be	AUX
cjfa-4712	42	12	the	the	DET
cjfa-4712	42	13	underlying	underlying	ADJ
cjfa-4712	42	14	reason	reason	NOUN
cjfa-4712	42	15	for	for	ADP
cjfa-4712	42	16	the	the	DET
cjfa-4712	42	17	lack	lack	NOUN
cjfa-4712	42	18	of	of	ADP
cjfa-4712	42	19	attempts	attempt	NOUN
cjfa-4712	42	20	to	to	PART
cjfa-4712	42	21	publicize	publicize	VERB
cjfa-4712	42	22	the	the	DET
cjfa-4712	42	23	need	need	NOUN
cjfa-4712	42	24	for	for	ADP
cjfa-4712	42	25	sustainable	sustainable	ADJ
cjfa-4712	42	26	growth	growth	NOUN
cjfa-4712	42	27	.	.	PUNCT
cjfa-4712	43	1	the	the	DET
cjfa-4712	43	2	report	report	NOUN
cjfa-4712	43	3	observed	observe	VERB
cjfa-4712	43	4	that	that	SCONJ
cjfa-4712	43	5	this	this	DET
cjfa-4712	43	6	communication	communication	NOUN
cjfa-4712	43	7	gap	gap	NOUN
cjfa-4712	43	8	hindered	hinder	VERB
cjfa-4712	43	9	the	the	DET
cjfa-4712	43	10	awareness	awareness	NOUN
cjfa-4712	43	11	of	of	ADP
cjfa-4712	43	12	the	the	DET
cjfa-4712	43	13	necessity	necessity	NOUN
cjfa-4712	43	14	for	for	ADP
cjfa-4712	43	15	common	common	ADJ
cjfa-4712	43	16	activity	activity	NOUN
cjfa-4712	43	17	in	in	ADP
cjfa-4712	43	18	the	the	DET
cjfa-4712	43	19	common	common	ADJ
cjfa-4712	43	20	interest	interest	NOUN
cjfa-4712	43	21	:	:	PUNCT
cjfa-4712	43	22	“	"	PUNCT
cjfa-4712	43	23	now	now	ADV
cjfa-4712	43	24	we	we	PRON
cjfa-4712	43	25	know	know	VERB
cjfa-4712	43	26	that	that	SCONJ
cjfa-4712	43	27	what	what	PRON
cjfa-4712	43	28	connects	connect	VERB
cjfa-4712	43	29	us	we	PRON
cjfa-4712	43	30	is	be	AUX
cjfa-4712	43	31	more	more	ADV
cjfa-4712	43	32	important	important	ADJ
cjfa-4712	43	33	than	than	ADP
cjfa-4712	43	34	what	what	PRON
cjfa-4712	43	35	divides	divide	VERB
cjfa-4712	43	36	us	we	PRON
cjfa-4712	43	37	”	"	PUNCT
cjfa-4712	43	38	and	and	CCONJ
cjfa-4712	43	39	sustainable	sustainable	ADJ
cjfa-4712	43	40	growth	growth	NOUN
cjfa-4712	43	41	is	be	AUX
cjfa-4712	43	42	a	a	DET
cjfa-4712	43	43	challenge	challenge	NOUN
cjfa-4712	43	44	for	for	ADP
cjfa-4712	43	45	all	all	DET
cjfa-4712	43	46	entities	entity	NOUN
cjfa-4712	43	47	(	(	PUNCT
cjfa-4712	43	48	report	report	NOUN
cjfa-4712	43	49	wced	wce	VERB
cjfa-4712	43	50	1987	1987	NUM
cjfa-4712	43	51	,	,	PUNCT
cjfa-4712	43	52	42–43	42–43	NUM
cjfa-4712	43	53	)	)	PUNCT
cjfa-4712	43	54	.	.	PUNCT
cjfa-4712	44	1	the	the	DET
cjfa-4712	44	2	attention	attention	NOUN
cjfa-4712	44	3	paid	pay	VERB
cjfa-4712	44	4	to	to	ADP
cjfa-4712	44	5	the	the	DET
cjfa-4712	44	6	necessity	necessity	NOUN
cjfa-4712	44	7	for	for	ADP
cjfa-4712	44	8	sustainable	sustainable	ADJ
cjfa-4712	44	9	growth	growth	NOUN
cjfa-4712	44	10	by	by	ADP
cjfa-4712	44	11	the	the	DET
cjfa-4712	44	12	aforementioned	aforementioned	ADJ
cjfa-4712	44	13	commission	commission	NOUN
cjfa-4712	44	14	gave	give	VERB
cjfa-4712	44	15	rise	rise	NOUN
cjfa-4712	44	16	to	to	ADP
cjfa-4712	44	17	the	the	DET
cjfa-4712	44	18	adoption	adoption	NOUN
cjfa-4712	44	19	during	during	ADP
cjfa-4712	44	20	the	the	DET
cjfa-4712	44	21	earth	earth	NOUN
cjfa-4712	44	22	summit	summit	NOUN
cjfa-4712	44	23	in	in	ADP
cjfa-4712	44	24	19924	19924	NUM
cjfa-4712	44	25	of	of	ADP
cjfa-4712	44	26	the	the	DET
cjfa-4712	44	27	so	so	ADV
cjfa-4712	44	28	called	call	VERB
cjfa-4712	44	29	rio	rio	PROPN
cjfa-4712	44	30	declaration	declaration	PROPN
cjfa-4712	44	31	on	on	ADP
cjfa-4712	44	32	environment	environment	NOUN
cjfa-4712	44	33	and	and	CCONJ
cjfa-4712	44	34	development	development	NOUN
cjfa-4712	44	35	(	(	PUNCT
cjfa-4712	44	36	the	the	DET
cjfa-4712	44	37	rio	rio	PROPN
cjfa-4712	44	38	declaration	declaration	PROPN
cjfa-4712	44	39	1992	1992	NUM
cjfa-4712	44	40	)	)	PUNCT
cjfa-4712	44	41	.	.	PUNCT
cjfa-4712	45	1	the	the	DET
cjfa-4712	45	2	rio	rio	PROPN
cjfa-4712	45	3	declaration	declaration	PROPN
cjfa-4712	45	4	consists	consist	VERB
cjfa-4712	45	5	of	of	ADP
cjfa-4712	45	6	27	27	NUM
cjfa-4712	45	7	principles	principle	NOUN
cjfa-4712	45	8	explicitly	explicitly	ADV
cjfa-4712	45	9	revealing	reveal	VERB
cjfa-4712	45	10	the	the	DET
cjfa-4712	45	11	holistic	holistic	ADJ
cjfa-4712	45	12	dimension	dimension	NOUN
cjfa-4712	45	13	of	of	ADP
cjfa-4712	45	14	sustainable	sustainable	ADJ
cjfa-4712	45	15	growth	growth	NOUN
cjfa-4712	45	16	in	in	ADP
cjfa-4712	45	17	which	which	PRON
cjfa-4712	45	18	an	an	DET
cjfa-4712	45	19	individual	individual	ADJ
cjfa-4712	45	20	company	company	NOUN
cjfa-4712	45	21	has	have	VERB
cjfa-4712	45	22	to	to	PART
cjfa-4712	45	23	find	find	VERB
cjfa-4712	45	24	its	its	PRON
cjfa-4712	45	25	place	place	NOUN
cjfa-4712	45	26	irrespective	irrespective	ADV
cjfa-4712	45	27	of	of	ADP
cjfa-4712	45	28	the	the	DET
cjfa-4712	45	29	industry	industry	NOUN
cjfa-4712	45	30	and	and	CCONJ
cjfa-4712	45	31	scale	scale	NOUN
cjfa-4712	45	32	of	of	ADP
cjfa-4712	45	33	activity	activity	NOUN
cjfa-4712	45	34	.	.	PUNCT
cjfa-4712	46	1	a	a	DET
cjfa-4712	46	2	careful	careful	ADJ
cjfa-4712	46	3	analysis	analysis	NOUN
cjfa-4712	46	4	of	of	ADP
cjfa-4712	46	5	the	the	DET
cjfa-4712	46	6	content	content	NOUN
cjfa-4712	46	7	of	of	ADP
cjfa-4712	46	8	the	the	DET
cjfa-4712	46	9	principles	principle	NOUN
cjfa-4712	46	10	leads	lead	VERB
cjfa-4712	46	11	to	to	ADP
cjfa-4712	46	12	a	a	DET
cjfa-4712	46	13	conclusion	conclusion	NOUN
cjfa-4712	46	14	that	that	SCONJ
cjfa-4712	46	15	nearly	nearly	ADV
cjfa-4712	46	16	all	all	PRON
cjfa-4712	46	17	of	of	ADP
cjfa-4712	46	18	them	they	PRON
cjfa-4712	46	19	have	have	AUX
cjfa-4712	46	20	a	a	DET
cjfa-4712	46	21	postulative	postulative	ADJ
cjfa-4712	46	22	and	and	CCONJ
cjfa-4712	46	23	prescriptive	prescriptive	ADJ
cjfa-4712	46	24	dimension	dimension	NOUN
cjfa-4712	46	25	possible	possible	ADJ
cjfa-4712	46	26	to	to	PART
cjfa-4712	46	27	pursue	pursue	VERB
cjfa-4712	46	28	exclusively	exclusively	ADV
cjfa-4712	46	29	at	at	ADP
cjfa-4712	46	30	the	the	DET
cjfa-4712	46	31	governmental	governmental	ADJ
cjfa-4712	46	32	levels	level	NOUN
cjfa-4712	46	33	within	within	ADP
cjfa-4712	46	34	domestic	domestic	ADJ
cjfa-4712	46	35	or	or	CCONJ
cjfa-4712	46	36	foreign	foreign	ADJ
cjfa-4712	46	37	policy	policy	NOUN
cjfa-4712	46	38	.	.	PUNCT
cjfa-4712	47	1	as	as	ADP
cjfa-4712	47	2	a	a	DET
cjfa-4712	47	3	matter	matter	NOUN
cjfa-4712	47	4	of	of	ADP
cjfa-4712	47	5	fact	fact	NOUN
cjfa-4712	47	6	,	,	PUNCT
cjfa-4712	47	7	principle	principle	NOUN
cjfa-4712	47	8	10	10	NUM
cjfa-4712	47	9	may	may	AUX
cjfa-4712	47	10	be	be	AUX
cjfa-4712	47	11	perceived	perceive	VERB
cjfa-4712	47	12	as	as	ADP
cjfa-4712	47	13	an	an	DET
cjfa-4712	47	14	important	important	ADJ
cjfa-4712	47	15	reason	reason	NOUN
cjfa-4712	47	16	for	for	ADP
cjfa-4712	47	17	corporate	corporate	ADJ
cjfa-4712	47	18	performance	performance	NOUN
cjfa-4712	47	19	reporting	reporting	NOUN
cjfa-4712	47	20	,	,	PUNCT
cjfa-4712	47	21	as	as	SCONJ
cjfa-4712	47	22	this	this	DET
cjfa-4712	47	23	principle	principle	NOUN
cjfa-4712	47	24	claims	claim	VERB
cjfa-4712	47	25	that	that	SCONJ
cjfa-4712	47	26	practically	practically	ADV
cjfa-4712	47	27	every	every	DET
cjfa-4712	47	28	entity	entity	NOUN
cjfa-4712	47	29	is	be	AUX
cjfa-4712	47	30	a	a	DET
cjfa-4712	47	31	stakeholder	stakeholder	NOUN
cjfa-4712	47	32	of	of	ADP
cjfa-4712	47	33	environmentally	environmentally	ADV
cjfa-4712	47	34	non	non	ADJ
cjfa-4712	47	35	-	-	ADJ
cjfa-4712	47	36	indifferent	indifferent	ADJ
cjfa-4712	47	37	activity	activity	NOUN
cjfa-4712	47	38	of	of	ADP
cjfa-4712	47	39	other	other	ADJ
cjfa-4712	47	40	entities	entity	NOUN
cjfa-4712	47	41	.	.	PUNCT
cjfa-4712	48	1	additionally	additionally	ADV
cjfa-4712	48	2	,	,	PUNCT
cjfa-4712	48	3	principle	principle	NOUN
cjfa-4712	48	4	10	10	NUM
cjfa-4712	48	5	says	say	VERB
cjfa-4712	48	6	that	that	SCONJ
cjfa-4712	48	7	:	:	PUNCT
cjfa-4712	48	8	4	4	NUM
cjfa-4712	48	9	 	 	SPACE
cjfa-4712	48	10	“	"	PUNCT
cjfa-4712	48	11	the	the	DET
cjfa-4712	48	12	goal	goal	NOUN
cjfa-4712	48	13	of	of	ADP
cjfa-4712	48	14	the	the	DET
cjfa-4712	48	15	summit	summit	NOUN
cjfa-4712	48	16	was	be	AUX
cjfa-4712	48	17	to	to	PART
cjfa-4712	48	18	make	make	VERB
cjfa-4712	48	19	the	the	DET
cjfa-4712	48	20	world	world	NOUN
cjfa-4712	48	21	decision	decision	NOUN
cjfa-4712	48	22	makers	maker	NOUN
cjfa-4712	48	23	aware	aware	ADJ
cjfa-4712	48	24	that	that	SCONJ
cjfa-4712	48	25	the	the	DET
cjfa-4712	48	26	economic	economic	ADJ
cjfa-4712	48	27	growth	growth	NOUN
cjfa-4712	48	28	caused	cause	VERB
cjfa-4712	48	29	an	an	DET
cjfa-4712	48	30	enormous	enormous	ADJ
cjfa-4712	48	31	environmental	environmental	ADJ
cjfa-4712	48	32	pollution	pollution	NOUN
cjfa-4712	48	33	and	and	CCONJ
cjfa-4712	48	34	the	the	DET
cjfa-4712	48	35	depletion	depletion	NOUN
cjfa-4712	48	36	of	of	ADP
cjfa-4712	48	37	natural	natural	ADJ
cjfa-4712	48	38	resources	resource	NOUN
cjfa-4712	48	39	;	;	PUNCT
cjfa-4712	48	40	it	it	PRON
cjfa-4712	48	41	also	also	ADV
cjfa-4712	48	42	deepened	deepen	VERB
cjfa-4712	48	43	the	the	DET
cjfa-4712	48	44	economic	economic	ADJ
cjfa-4712	48	45	differences	difference	NOUN
cjfa-4712	48	46	between	between	ADP
cjfa-4712	48	47	countries	country	NOUN
cjfa-4712	48	48	and	and	CCONJ
cjfa-4712	48	49	if	if	SCONJ
cjfa-4712	48	50	appropriate	appropriate	ADJ
cjfa-4712	48	51	actions	action	NOUN
cjfa-4712	48	52	are	be	AUX
cjfa-4712	48	53	not	not	PART
cjfa-4712	48	54	undertaken	undertake	VERB
cjfa-4712	48	55	,	,	PUNCT
cjfa-4712	48	56	it	it	PRON
cjfa-4712	48	57	will	will	AUX
cjfa-4712	48	58	lead	lead	VERB
cjfa-4712	48	59	to	to	ADP
cjfa-4712	48	60	the	the	DET
cjfa-4712	48	61	complete	complete	ADJ
cjfa-4712	48	62	degradation	degradation	NOUN
cjfa-4712	48	63	of	of	ADP
cjfa-4712	48	64	the	the	DET
cjfa-4712	48	65	natural	natural	ADJ
cjfa-4712	48	66	environment	environment	NOUN
cjfa-4712	48	67	and	and	CCONJ
cjfa-4712	48	68	also	also	ADV
cjfa-4712	48	69	the	the	DET
cjfa-4712	48	70	extension	extension	NOUN
cjfa-4712	48	71	of	of	ADP
cjfa-4712	48	72	the	the	DET
cjfa-4712	48	73	zones	zone	NOUN
cjfa-4712	48	74	of	of	ADP
cjfa-4712	48	75	poverty	poverty	NOUN
cjfa-4712	48	76	,	,	PUNCT
cjfa-4712	48	77	hunger	hunger	NOUN
cjfa-4712	48	78	,	,	PUNCT
cjfa-4712	48	79	diseases	disease	NOUN
cjfa-4712	48	80	and	and	CCONJ
cjfa-4712	48	81	illiteracy	illiteracy	NOUN
cjfa-4712	48	82	.	.	PUNCT
cjfa-4712	49	1	during	during	ADP
cjfa-4712	49	2	the	the	DET
cjfa-4712	49	3	earth	earth	NOUN
cjfa-4712	49	4	summit	summit	NOUN
cjfa-4712	49	5	in	in	ADP
cjfa-4712	49	6	rio	rio	PROPN
cjfa-4712	49	7	de	de	PROPN
cjfa-4712	49	8	janeiro	janeiro	PROPN
cjfa-4712	49	9	country	country	NOUN
cjfa-4712	49	10	leaders	leader	NOUN
cjfa-4712	49	11	came	come	VERB
cjfa-4712	49	12	to	to	ADP
cjfa-4712	49	13	the	the	DET
cjfa-4712	49	14	common	common	ADJ
cjfa-4712	49	15	conclusion	conclusion	NOUN
cjfa-4712	49	16	that	that	SCONJ
cjfa-4712	49	17	it	it	PRON
cjfa-4712	49	18	is	be	AUX
cjfa-4712	49	19	necessary	necessary	ADJ
cjfa-4712	49	20	to	to	PART
cjfa-4712	49	21	change	change	VERB
cjfa-4712	49	22	the	the	DET
cjfa-4712	49	23	attitude	attitude	NOUN
cjfa-4712	49	24	to	to	ADP
cjfa-4712	49	25	the	the	DET
cjfa-4712	49	26	problems	problem	NOUN
cjfa-4712	49	27	of	of	ADP
cjfa-4712	49	28	environment	environment	NOUN
cjfa-4712	49	29	and	and	CCONJ
cjfa-4712	49	30	that	that	SCONJ
cjfa-4712	49	31	they	they	PRON
cjfa-4712	49	32	should	should	AUX
cjfa-4712	49	33	be	be	AUX
cjfa-4712	49	34	taken	take	VERB
cjfa-4712	49	35	into	into	ADP
cjfa-4712	49	36	account	account	NOUN
cjfa-4712	49	37	when	when	SCONJ
cjfa-4712	49	38	making	make	VERB
cjfa-4712	49	39	economic	economic	ADJ
cjfa-4712	49	40	and	and	CCONJ
cjfa-4712	49	41	political	political	ADJ
cjfa-4712	49	42	decisions	decision	NOUN
cjfa-4712	49	43	.	.	PUNCT
cjfa-4712	50	1	the	the	DET
cjfa-4712	50	2	so	so	ADV
cjfa-4712	50	3	-	-	PUNCT
cjfa-4712	50	4	called	call	VERB
cjfa-4712	50	5	sustainable	sustainable	ADJ
cjfa-4712	50	6	growth	growth	NOUN
cjfa-4712	50	7	began	begin	VERB
cjfa-4712	50	8	to	to	PART
cjfa-4712	50	9	be	be	AUX
cjfa-4712	50	10	promoted	promote	VERB
cjfa-4712	50	11	(	(	PUNCT
cjfa-4712	50	12	…	…	PUNCT
cjfa-4712	50	13	)	)	PUNCT
cjfa-4712	50	14	.	.	PUNCT
cjfa-4712	50	15	”	"	PUNCT
cjfa-4712	51	1	see	see	VERB
cjfa-4712	51	2	web	web	NOUN
cjfa-4712	51	3	side	side	NOUN
cjfa-4712	51	4	:	:	PUNCT
cjfa-4712	51	5	(	(	PUNCT
cjfa-4712	51	6	biomasa.org	biomasa.org	X
cjfa-4712	51	7	2014	2014	NUM
cjfa-4712	51	8	)	)	PUNCT
cjfa-4712	51	9	.	.	PUNCT
cjfa-4712	52	1	the	the	DET
cjfa-4712	52	2	imperative	imperative	NOUN
cjfa-4712	52	3	of	of	ADP
cjfa-4712	52	4	sustainable	sustainable	ADJ
cjfa-4712	52	5	growth	growth	NOUN
cjfa-4712	52	6	and	and	CCONJ
cjfa-4712	52	7	reporting	reporting	NOUN
cjfa-4712	52	8	…	…	PUNCT
cjfa-4712	52	9	53	53	NUM
cjfa-4712	52	10	rio	rio	NOUN
cjfa-4712	52	11	declaration	declaration	NOUN
cjfa-4712	52	12	on	on	ADP
cjfa-4712	52	13	environment	environment	NOUN
cjfa-4712	52	14	and	and	CCONJ
cjfa-4712	52	15	development	development	NOUN
cjfa-4712	52	16	the	the	DET
cjfa-4712	52	17	united	united	PROPN
cjfa-4712	52	18	nations	nations	PROPN
cjfa-4712	52	19	conference	conference	PROPN
cjfa-4712	52	20	on	on	ADP
cjfa-4712	52	21	environment	environment	NOUN
cjfa-4712	52	22	and	and	CCONJ
cjfa-4712	52	23	development	development	NOUN
cjfa-4712	52	24	,	,	PUNCT
cjfa-4712	52	25	having	having	AUX
cjfa-4712	52	26	met	meet	VERB
cjfa-4712	52	27	at	at	ADP
cjfa-4712	52	28	rio	rio	PROPN
cjfa-4712	52	29	de	de	PROPN
cjfa-4712	52	30	janeiro	janeiro	PROPN
cjfa-4712	52	31	from	from	ADP
cjfa-4712	52	32	3	3	NUM
cjfa-4712	52	33	to	to	ADP
cjfa-4712	52	34	14	14	NUM
cjfa-4712	52	35	june	june	PROPN
cjfa-4712	52	36	1992	1992	NUM
cjfa-4712	52	37	proclaims	proclaim	VERB
cjfa-4712	52	38	that	that	SCONJ
cjfa-4712	52	39	:	:	PUNCT
cjfa-4712	52	40	(	(	PUNCT
cjfa-4712	52	41	…	…	PUNCT
cjfa-4712	52	42	)	)	PUNCT
cjfa-4712	52	43	principle	principle	NOUN
cjfa-4712	52	44	10	10	NUM
cjfa-4712	52	45	environmental	environmental	ADJ
cjfa-4712	52	46	issues	issue	NOUN
cjfa-4712	52	47	are	be	AUX
cjfa-4712	52	48	best	well	ADV
cjfa-4712	52	49	handled	handle	VERB
cjfa-4712	52	50	with	with	ADP
cjfa-4712	52	51	the	the	DET
cjfa-4712	52	52	participation	participation	NOUN
cjfa-4712	52	53	of	of	ADP
cjfa-4712	52	54	all	all	DET
cjfa-4712	52	55	concerned	concerned	ADJ
cjfa-4712	52	56	citizens	citizen	NOUN
cjfa-4712	52	57	,	,	PUNCT
cjfa-4712	52	58	at	at	ADP
cjfa-4712	52	59	the	the	DET
cjfa-4712	52	60	relevant	relevant	ADJ
cjfa-4712	52	61	level	level	NOUN
cjfa-4712	52	62	.	.	PUNCT
cjfa-4712	53	1	at	at	ADP
cjfa-4712	53	2	the	the	DET
cjfa-4712	53	3	national	national	ADJ
cjfa-4712	53	4	level	level	NOUN
cjfa-4712	53	5	,	,	PUNCT
cjfa-4712	53	6	each	each	DET
cjfa-4712	53	7	individual	individual	NOUN
cjfa-4712	53	8	shall	shall	AUX
cjfa-4712	53	9	have	have	VERB
cjfa-4712	53	10	appropriate	appropriate	ADJ
cjfa-4712	53	11	access	access	NOUN
cjfa-4712	53	12	to	to	ADP
cjfa-4712	53	13	information	information	NOUN
cjfa-4712	53	14	concerning	concern	VERB
cjfa-4712	53	15	the	the	DET
cjfa-4712	53	16	environment	environment	NOUN
cjfa-4712	53	17	that	that	PRON
cjfa-4712	53	18	is	be	AUX
cjfa-4712	53	19	held	hold	VERB
cjfa-4712	53	20	by	by	ADP
cjfa-4712	53	21	public	public	ADJ
cjfa-4712	53	22	authorities	authority	NOUN
cjfa-4712	53	23	,	,	PUNCT
cjfa-4712	53	24	including	include	VERB
cjfa-4712	53	25	information	information	NOUN
cjfa-4712	53	26	on	on	ADP
cjfa-4712	53	27	hazardous	hazardous	ADJ
cjfa-4712	53	28	materials	material	NOUN
cjfa-4712	53	29	and	and	CCONJ
cjfa-4712	53	30	activities	activity	NOUN
cjfa-4712	53	31	in	in	ADP
cjfa-4712	53	32	their	their	PRON
cjfa-4712	53	33	communities	community	NOUN
cjfa-4712	53	34	,	,	PUNCT
cjfa-4712	53	35	and	and	CCONJ
cjfa-4712	53	36	the	the	DET
cjfa-4712	53	37	opportunity	opportunity	NOUN
cjfa-4712	53	38	to	to	PART
cjfa-4712	53	39	participate	participate	VERB
cjfa-4712	53	40	in	in	ADP
cjfa-4712	53	41	decision	decision	NOUN
cjfa-4712	53	42	-	-	PUNCT
cjfa-4712	53	43	making	make	VERB
cjfa-4712	53	44	processes	process	NOUN
cjfa-4712	53	45	.	.	PUNCT
cjfa-4712	54	1	states	state	NOUN
cjfa-4712	54	2	shall	shall	AUX
cjfa-4712	54	3	facilitate	facilitate	VERB
cjfa-4712	54	4	and	and	CCONJ
cjfa-4712	54	5	encourage	encourage	VERB
cjfa-4712	54	6	public	public	ADJ
cjfa-4712	54	7	awareness	awareness	NOUN
cjfa-4712	54	8	and	and	CCONJ
cjfa-4712	54	9	participation	participation	NOUN
cjfa-4712	54	10	by	by	ADP
cjfa-4712	54	11	making	make	VERB
cjfa-4712	54	12	information	information	NOUN
cjfa-4712	54	13	widely	widely	ADV
cjfa-4712	54	14	available	available	ADJ
cjfa-4712	54	15	.	.	PUNCT
cjfa-4712	55	1	effective	effective	ADJ
cjfa-4712	55	2	access	access	NOUN
cjfa-4712	55	3	to	to	ADP
cjfa-4712	55	4	judicial	judicial	ADJ
cjfa-4712	55	5	and	and	CCONJ
cjfa-4712	55	6	administrative	administrative	ADJ
cjfa-4712	55	7	proceedings	proceeding	NOUN
cjfa-4712	55	8	,	,	PUNCT
cjfa-4712	55	9	including	include	VERB
cjfa-4712	55	10	redress	redress	NOUN
cjfa-4712	55	11	and	and	CCONJ
cjfa-4712	55	12	remedy	remedy	NOUN
cjfa-4712	55	13	,	,	PUNCT
cjfa-4712	55	14	shall	shall	AUX
cjfa-4712	55	15	be	be	AUX
cjfa-4712	55	16	provided	provide	VERB
cjfa-4712	55	17	.	.	PUNCT
cjfa-4712	56	1	(	(	PUNCT
cjfa-4712	56	2	…	…	PUNCT
cjfa-4712	56	3	)	)	PUNCT
cjfa-4712	56	4	every	every	DET
cjfa-4712	56	5	stakeholder	stakeholder	NOUN
cjfa-4712	56	6	should	should	AUX
cjfa-4712	56	7	have	have	VERB
cjfa-4712	56	8	a	a	DET
cjfa-4712	56	9	right	right	NOUN
cjfa-4712	56	10	to	to	PART
cjfa-4712	56	11	participate	participate	VERB
cjfa-4712	56	12	in	in	ADP
cjfa-4712	56	13	decision	decision	NOUN
cjfa-4712	56	14	making	make	VERB
cjfa-4712	56	15	with	with	ADP
cjfa-4712	56	16	regard	regard	NOUN
cjfa-4712	56	17	to	to	ADP
cjfa-4712	56	18	environmental	environmental	ADJ
cjfa-4712	56	19	related	relate	VERB
cjfa-4712	56	20	activities	activity	NOUN
cjfa-4712	56	21	,	,	PUNCT
cjfa-4712	56	22	and	and	CCONJ
cjfa-4712	56	23	the	the	DET
cjfa-4712	56	24	state	state	NOUN
cjfa-4712	56	25	should	should	AUX
cjfa-4712	56	26	create	create	VERB
cjfa-4712	56	27	corporate	corporate	ADJ
cjfa-4712	56	28	governance	governance	NOUN
cjfa-4712	56	29	ensuring	ensure	VERB
cjfa-4712	56	30	access	access	NOUN
cjfa-4712	56	31	to	to	ADP
cjfa-4712	56	32	the	the	DET
cjfa-4712	56	33	adequate	adequate	ADJ
cjfa-4712	56	34	information	information	NOUN
cjfa-4712	56	35	.	.	PUNCT
cjfa-4712	57	1	in	in	ADP
cjfa-4712	57	2	the	the	DET
cjfa-4712	57	3	aforementioned	aforementioned	ADJ
cjfa-4712	57	4	context	context	NOUN
cjfa-4712	57	5	of	of	ADP
cjfa-4712	57	6	corporate	corporate	ADJ
cjfa-4712	57	7	performance	performance	NOUN
cjfa-4712	57	8	reporting	report	VERB
cjfa-4712	57	9	it	it	PRON
cjfa-4712	57	10	should	should	AUX
cjfa-4712	57	11	be	be	AUX
cjfa-4712	57	12	observed	observe	VERB
cjfa-4712	57	13	that	that	SCONJ
cjfa-4712	57	14	sustainable	sustainable	ADJ
cjfa-4712	57	15	growth	growth	NOUN
cjfa-4712	57	16	means	mean	VERB
cjfa-4712	57	17	conducting	conduct	VERB
cjfa-4712	57	18	activities	activity	NOUN
cjfa-4712	57	19	,	,	PUNCT
cjfa-4712	57	20	including	include	VERB
cjfa-4712	57	21	business	business	NOUN
cjfa-4712	57	22	,	,	PUNCT
cjfa-4712	57	23	in	in	ADP
cjfa-4712	57	24	such	such	DET
cjfa-4712	57	25	a	a	DET
cjfa-4712	57	26	way	way	NOUN
cjfa-4712	57	27	as	as	SCONJ
cjfa-4712	57	28	to	to	PART
cjfa-4712	57	29	ensure	ensure	VERB
cjfa-4712	57	30	a	a	DET
cjfa-4712	57	31	harmonious	harmonious	ADJ
cjfa-4712	57	32	development	development	NOUN
cjfa-4712	57	33	on	on	ADP
cjfa-4712	57	34	all	all	DET
cjfa-4712	57	35	the	the	DET
cjfa-4712	57	36	planes	plane	NOUN
cjfa-4712	57	37	which	which	PRON
cjfa-4712	57	38	are	be	AUX
cjfa-4712	57	39	important	important	ADJ
cjfa-4712	57	40	for	for	ADP
cjfa-4712	57	41	people	people	NOUN
cjfa-4712	57	42	,	,	PUNCT
cjfa-4712	57	43	the	the	DET
cjfa-4712	57	44	natural	natural	ADJ
cjfa-4712	57	45	environment	environment	NOUN
cjfa-4712	57	46	and	and	CCONJ
cjfa-4712	57	47	more	more	ADV
cjfa-4712	57	48	comprehensively	comprehensively	ADV
cjfa-4712	57	49	–	–	PUNCT
cjfa-4712	57	50	the	the	DET
cjfa-4712	57	51	fate	fate	NOUN
cjfa-4712	57	52	of	of	ADP
cjfa-4712	57	53	the	the	DET
cjfa-4712	57	54	world	world	NOUN
cjfa-4712	57	55	.	.	PUNCT
cjfa-4712	58	1	the	the	DET
cjfa-4712	58	2	idea	idea	NOUN
cjfa-4712	58	3	of	of	ADP
cjfa-4712	58	4	this	this	DET
cjfa-4712	58	5	concept	concept	NOUN
cjfa-4712	58	6	is	be	AUX
cjfa-4712	58	7	,	,	PUNCT
cjfa-4712	58	8	no	no	ADV
cjfa-4712	58	9	doubt	doubt	ADV
cjfa-4712	58	10	,	,	PUNCT
cjfa-4712	58	11	noble	noble	ADJ
cjfa-4712	58	12	.	.	PUNCT
cjfa-4712	59	1	in	in	ADP
cjfa-4712	59	2	the	the	DET
cjfa-4712	59	3	operation	operation	NOUN
cjfa-4712	59	4	of	of	ADP
cjfa-4712	59	5	an	an	DET
cjfa-4712	59	6	individual	individual	ADJ
cjfa-4712	59	7	company	company	NOUN
cjfa-4712	59	8	(	(	PUNCT
cjfa-4712	59	9	organisation	organisation	NOUN
cjfa-4712	59	10	)	)	PUNCT
cjfa-4712	59	11	,	,	PUNCT
cjfa-4712	59	12	however	however	ADV
cjfa-4712	59	13	,	,	PUNCT
cjfa-4712	59	14	it	it	PRON
cjfa-4712	59	15	may	may	AUX
cjfa-4712	59	16	be	be	AUX
cjfa-4712	59	17	difficult	difficult	ADJ
cjfa-4712	59	18	to	to	PART
cjfa-4712	59	19	pursue	pursue	VERB
cjfa-4712	59	20	as	as	ADP
cjfa-4712	59	21	the	the	DET
cjfa-4712	59	22	reconciliation	reconciliation	NOUN
cjfa-4712	59	23	of	of	ADP
cjfa-4712	59	24	various	various	ADJ
cjfa-4712	59	25	interests	interest	NOUN
cjfa-4712	59	26	of	of	ADP
cjfa-4712	59	27	many	many	ADJ
cjfa-4712	59	28	parties	party	NOUN
cjfa-4712	59	29	is	be	AUX
cjfa-4712	59	30	not	not	PART
cjfa-4712	59	31	simple	simple	ADJ
cjfa-4712	59	32	.	.	PUNCT
cjfa-4712	60	1	these	these	DET
cjfa-4712	60	2	entities	entity	NOUN
cjfa-4712	60	3	which	which	PRON
cjfa-4712	60	4	manage	manage	VERB
cjfa-4712	60	5	in	in	ADP
cjfa-4712	60	6	order	order	NOUN
cjfa-4712	60	7	to	to	PART
cjfa-4712	60	8	implement	implement	VERB
cjfa-4712	60	9	favourable	favourable	ADJ
cjfa-4712	60	10	solutions	solution	NOUN
cjfa-4712	60	11	on	on	ADP
cjfa-4712	60	12	various	various	ADJ
cjfa-4712	60	13	fronts	front	NOUN
cjfa-4712	60	14	achieve	achieve	VERB
cjfa-4712	60	15	success	success	NOUN
cjfa-4712	60	16	,	,	PUNCT
cjfa-4712	60	17	in	in	ADP
cjfa-4712	60	18	which	which	PRON
cjfa-4712	60	19	the	the	DET
cjfa-4712	60	20	financial	financial	ADJ
cjfa-4712	60	21	result	result	NOUN
cjfa-4712	60	22	is	be	AUX
cjfa-4712	60	23	one	one	NUM
cjfa-4712	60	24	of	of	ADP
cjfa-4712	60	25	the	the	DET
cjfa-4712	60	26	components	component	NOUN
cjfa-4712	60	27	but	but	CCONJ
cjfa-4712	60	28	also	also	ADV
cjfa-4712	60	29	a	a	DET
cjfa-4712	60	30	compromise	compromise	NOUN
cjfa-4712	60	31	.	.	PUNCT
cjfa-4712	61	1	then	then	ADV
cjfa-4712	61	2	,	,	PUNCT
cjfa-4712	61	3	it	it	PRON
cjfa-4712	61	4	may	may	AUX
cjfa-4712	61	5	be	be	AUX
cjfa-4712	61	6	assumed	assume	VERB
cjfa-4712	61	7	that	that	SCONJ
cjfa-4712	61	8	such	such	DET
cjfa-4712	61	9	a	a	DET
cjfa-4712	61	10	multidimensional	multidimensional	ADJ
cjfa-4712	61	11	(	(	PUNCT
cjfa-4712	61	12	not	not	PART
cjfa-4712	61	13	only	only	ADV
cjfa-4712	61	14	with	with	ADP
cjfa-4712	61	15	regard	regard	NOUN
cjfa-4712	61	16	to	to	ADP
cjfa-4712	61	17	the	the	DET
cjfa-4712	61	18	financial	financial	ADJ
cjfa-4712	61	19	result	result	NOUN
cjfa-4712	61	20	)	)	PUNCT
cjfa-4712	61	21	positive	positive	ADJ
cjfa-4712	61	22	result	result	NOUN
cjfa-4712	61	23	gives	give	VERB
cjfa-4712	61	24	them	they	PRON
cjfa-4712	61	25	a	a	DET
cjfa-4712	61	26	competitive	competitive	ADJ
cjfa-4712	61	27	advantage	advantage	NOUN
cjfa-4712	61	28	.	.	PUNCT
cjfa-4712	62	1	they	they	PRON
cjfa-4712	62	2	become	become	VERB
cjfa-4712	62	3	a	a	DET
cjfa-4712	62	4	benchmark	benchmark	NOUN
cjfa-4712	62	5	in	in	ADP
cjfa-4712	62	6	the	the	DET
cjfa-4712	62	7	implementation	implementation	NOUN
cjfa-4712	62	8	of	of	ADP
cjfa-4712	62	9	the	the	DET
cjfa-4712	62	10	idea	idea	NOUN
cjfa-4712	62	11	of	of	ADP
cjfa-4712	62	12	sustainable	sustainable	ADJ
cjfa-4712	62	13	growth	growth	NOUN
cjfa-4712	62	14	.	.	PUNCT
cjfa-4712	63	1	it	it	PRON
cjfa-4712	63	2	is	be	AUX
cjfa-4712	63	3	natural	natural	ADJ
cjfa-4712	63	4	for	for	SCONJ
cjfa-4712	63	5	other	other	ADJ
cjfa-4712	63	6	companies	company	NOUN
cjfa-4712	63	7	to	to	PART
cjfa-4712	63	8	try	try	VERB
cjfa-4712	63	9	to	to	PART
cjfa-4712	63	10	find	find	VERB
cjfa-4712	63	11	the	the	DET
cjfa-4712	63	12	way	way	NOUN
cjfa-4712	63	13	the	the	DET
cjfa-4712	63	14	success	success	NOUN
cjfa-4712	63	15	and	and	CCONJ
cjfa-4712	63	16	competitive	competitive	ADJ
cjfa-4712	63	17	advantage	advantage	NOUN
cjfa-4712	63	18	have	have	AUX
cjfa-4712	63	19	been	be	AUX
cjfa-4712	63	20	achieved	achieve	VERB
cjfa-4712	63	21	.	.	PUNCT
cjfa-4712	64	1	shortcut	shortcut	NOUN
cjfa-4712	64	2	imitations	imitation	NOUN
cjfa-4712	64	3	may	may	AUX
cjfa-4712	64	4	cause	cause	VERB
cjfa-4712	64	5	a	a	DET
cjfa-4712	64	6	hardly	hardly	ADV
cjfa-4712	64	7	recognisable	recognisable	ADJ
cjfa-4712	64	8	risk	risk	NOUN
cjfa-4712	64	9	by	by	ADP
cjfa-4712	64	10	external	external	ADJ
cjfa-4712	64	11	stakeholders	stakeholder	NOUN
cjfa-4712	64	12	that	that	PRON
cjfa-4712	64	13	sustainability	sustainability	NOUN
cjfa-4712	64	14	reporting	reporting	NOUN
cjfa-4712	64	15	will	will	AUX
cjfa-4712	64	16	become	become	VERB
cjfa-4712	64	17	an	an	DET
cjfa-4712	64	18	element	element	NOUN
cjfa-4712	64	19	of	of	ADP
cjfa-4712	64	20	the	the	DET
cjfa-4712	64	21	management	management	NOUN
cjfa-4712	64	22	policy	policy	NOUN
cjfa-4712	64	23	or	or	CCONJ
cjfa-4712	64	24	that	that	SCONJ
cjfa-4712	64	25	it	it	PRON
cjfa-4712	64	26	will	will	AUX
cjfa-4712	64	27	be	be	AUX
cjfa-4712	64	28	treated	treat	VERB
cjfa-4712	64	29	as	as	ADP
cjfa-4712	64	30	a	a	DET
cjfa-4712	64	31	trendy	trendy	ADJ
cjfa-4712	64	32	tool	tool	NOUN
cjfa-4712	64	33	of	of	ADP
cjfa-4712	64	34	achieving	achieve	VERB
cjfa-4712	64	35	a	a	DET
cjfa-4712	64	36	competitive	competitive	ADJ
cjfa-4712	64	37	advantage5	advantage5	NOUN
cjfa-4712	64	38	.	.	PUNCT
cjfa-4712	65	1	5	5	NUM
cjfa-4712	65	2	 	 	SPACE
cjfa-4712	65	3	in	in	ADP
cjfa-4712	65	4	this	this	DET
cjfa-4712	65	5	context	context	NOUN
cjfa-4712	65	6	it	it	PRON
cjfa-4712	65	7	is	be	AUX
cjfa-4712	65	8	necessary	necessary	ADJ
cjfa-4712	65	9	to	to	PART
cjfa-4712	65	10	comment	comment	VERB
cjfa-4712	65	11	on	on	ADP
cjfa-4712	65	12	responsibility	responsibility	NOUN
cjfa-4712	65	13	for	for	ADP
cjfa-4712	65	14	sustainability	sustainability	NOUN
cjfa-4712	65	15	reports	report	NOUN
cjfa-4712	65	16	.	.	PUNCT
cjfa-4712	66	1	certainly	certainly	ADV
cjfa-4712	66	2	,	,	PUNCT
cjfa-4712	66	3	it	it	PRON
cjfa-4712	66	4	is	be	AUX
cjfa-4712	66	5	not	not	PART
cjfa-4712	66	6	the	the	DET
cjfa-4712	66	7	company	company	NOUN
cjfa-4712	66	8	that	that	PRON
cjfa-4712	66	9	holds	hold	VERB
cjfa-4712	66	10	the	the	DET
cjfa-4712	66	11	responsibility	responsibility	NOUN
cjfa-4712	66	12	.	.	PUNCT
cjfa-4712	67	1	likewise	likewise	ADV
cjfa-4712	67	2	,	,	PUNCT
cjfa-4712	67	3	a	a	DET
cjfa-4712	67	4	comanna	comanna	NOUN
cjfa-4712	67	5	karmańska54	karmańska54	NOUN
cjfa-4712	67	6	at	at	ADP
cjfa-4712	67	7	present	present	NOUN
cjfa-4712	67	8	in	in	ADP
cjfa-4712	67	9	the	the	DET
cjfa-4712	67	10	world	world	NOUN
cjfa-4712	67	11	the	the	DET
cjfa-4712	67	12	directions	direction	NOUN
cjfa-4712	67	13	and	and	CCONJ
cjfa-4712	67	14	standards	standard	NOUN
cjfa-4712	67	15	in	in	ADP
cjfa-4712	67	16	corporate	corporate	ADJ
cjfa-4712	67	17	performance	performance	NOUN
cjfa-4712	67	18	sustainability	sustainability	NOUN
cjfa-4712	67	19	reporting	reporting	NOUN
cjfa-4712	67	20	are	be	AUX
cjfa-4712	67	21	led	lead	VERB
cjfa-4712	67	22	by	by	ADP
cjfa-4712	67	23	two	two	NUM
cjfa-4712	67	24	institutionalised	institutionalised	ADJ
cjfa-4712	67	25	initiatives	initiative	NOUN
cjfa-4712	67	26	:	:	PUNCT
cjfa-4712	67	27	a	a	X
cjfa-4712	67	28	)	)	PUNCT
cjfa-4712	67	29	the	the	DET
cjfa-4712	67	30	global	global	ADJ
cjfa-4712	67	31	reporting	reporting	NOUN
cjfa-4712	67	32	initiative	initiative	NOUN
cjfa-4712	67	33	(	(	PUNCT
cjfa-4712	67	34	gri	gri	PROPN
cjfa-4712	67	35	)	)	PUNCT
cjfa-4712	67	36	–	–	PUNCT
cjfa-4712	67	37	established	establish	VERB
cjfa-4712	67	38	in	in	ADP
cjfa-4712	67	39	boston	boston	PROPN
cjfa-4712	67	40	1997	1997	NUM
cjfa-4712	67	41	,	,	PUNCT
cjfa-4712	67	42	with	with	ADP
cjfa-4712	67	43	the	the	DET
cjfa-4712	67	44	roots	root	NOUN
cjfa-4712	67	45	dating	date	VERB
cjfa-4712	67	46	back	back	ADV
cjfa-4712	67	47	to	to	ADP
cjfa-4712	67	48	the	the	DET
cjfa-4712	67	49	early1990s	early1990s	NOUN
cjfa-4712	67	50	(	(	PUNCT
cjfa-4712	67	51	global	global	ADJ
cjfa-4712	67	52	reporting	reporting	NOUN
cjfa-4712	67	53	initiative	initiative	NOUN
cjfa-4712	67	54	2014	2014	NUM
cjfa-4712	67	55	)	)	PUNCT
cjfa-4712	67	56	,	,	PUNCT
cjfa-4712	67	57	b	b	X
cjfa-4712	67	58	)	)	PUNCT
cjfa-4712	67	59	the	the	DET
cjfa-4712	67	60	international	international	ADJ
cjfa-4712	67	61	integrated	integrated	ADJ
cjfa-4712	67	62	reporting	reporting	NOUN
cjfa-4712	67	63	council	council	NOUN
cjfa-4712	67	64	(	(	PUNCT
cjfa-4712	67	65	iirc	iirc	NOUN
cjfa-4712	67	66	)	)	PUNCT
cjfa-4712	67	67	–	–	PUNCT
cjfa-4712	67	68	established	establish	VERB
cjfa-4712	67	69	on	on	ADP
cjfa-4712	67	70	the	the	DET
cjfa-4712	67	71	initiative	initiative	NOUN
cjfa-4712	67	72	of	of	ADP
cjfa-4712	67	73	the	the	DET
cjfa-4712	67	74	prince	prince	NOUN
cjfa-4712	67	75	of	of	ADP
cjfa-4712	67	76	wales	wales	PROPN
cjfa-4712	67	77	in	in	ADP
cjfa-4712	67	78	2009	2009	NUM
cjfa-4712	67	79	(	(	PUNCT
cjfa-4712	67	80	integrated	integrate	VERB
cjfa-4712	67	81	reporting	reporting	NOUN
cjfa-4712	67	82	<	<	X
cjfa-4712	67	83	ir	ir	X
cjfa-4712	67	84	>	>	X
cjfa-4712	67	85	2014	2014	NUM
cjfa-4712	67	86	)	)	PUNCT
cjfa-4712	67	87	.	.	PUNCT
cjfa-4712	68	1	the	the	DET
cjfa-4712	68	2	gri	gri	PROPN
cjfa-4712	68	3	publishes	publish	VERB
cjfa-4712	68	4	framework	framework	NOUN
cjfa-4712	68	5	sustainability	sustainability	NOUN
cjfa-4712	68	6	reporting	reporting	NOUN
cjfa-4712	68	7	guidelines	guideline	NOUN
cjfa-4712	68	8	,	,	PUNCT
cjfa-4712	68	9	known	know	VERB
cjfa-4712	68	10	as	as	ADP
cjfa-4712	68	11	guidelines	guideline	NOUN
cjfa-4712	68	12	g	g	PROPN
cjfa-4712	68	13	together	together	ADV
cjfa-4712	68	14	with	with	ADP
cjfa-4712	68	15	a	a	DET
cjfa-4712	68	16	consecutive	consecutive	ADJ
cjfa-4712	68	17	edition	edition	NOUN
cjfa-4712	68	18	number	number	NOUN
cjfa-4712	68	19	.	.	PUNCT
cjfa-4712	69	1	the	the	DET
cjfa-4712	69	2	first	first	ADJ
cjfa-4712	69	3	version	version	NOUN
cjfa-4712	69	4	of	of	ADP
cjfa-4712	69	5	guidelines	guideline	NOUN
cjfa-4712	69	6	(	(	PUNCT
cjfa-4712	69	7	g1	g1	PROPN
cjfa-4712	69	8	)	)	PUNCT
cjfa-4712	69	9	comes	come	VERB
cjfa-4712	69	10	from	from	ADP
cjfa-4712	69	11	2000	2000	NUM
cjfa-4712	69	12	,	,	PUNCT
cjfa-4712	69	13	the	the	DET
cjfa-4712	69	14	second	second	ADJ
cjfa-4712	69	15	(	(	PUNCT
cjfa-4712	69	16	g2	g2	PROPN
cjfa-4712	69	17	)	)	PUNCT
cjfa-4712	69	18	from	from	ADP
cjfa-4712	69	19	2002	2002	NUM
cjfa-4712	69	20	,	,	PUNCT
cjfa-4712	69	21	and	and	CCONJ
cjfa-4712	69	22	the	the	DET
cjfa-4712	69	23	third	third	ADJ
cjfa-4712	69	24	(	(	PUNCT
cjfa-4712	69	25	g3	g3	PROPN
cjfa-4712	69	26	)	)	PUNCT
cjfa-4712	69	27	from	from	ADP
cjfa-4712	69	28	2006	2006	NUM
cjfa-4712	69	29	.	.	PUNCT
cjfa-4712	70	1	the	the	DET
cjfa-4712	70	2	creation	creation	NOUN
cjfa-4712	70	3	of	of	ADP
cjfa-4712	70	4	this	this	DET
cjfa-4712	70	5	version	version	NOUN
cjfa-4712	70	6	of	of	ADP
cjfa-4712	70	7	guidelines	guideline	NOUN
cjfa-4712	70	8	involves	involve	VERB
cjfa-4712	70	9	over	over	ADP
cjfa-4712	70	10	3,000	3,000	NUM
cjfa-4712	70	11	business	business	NOUN
cjfa-4712	70	12	experts	expert	NOUN
cjfa-4712	70	13	from	from	ADP
cjfa-4712	70	14	all	all	ADV
cjfa-4712	70	15	over	over	ADP
cjfa-4712	70	16	the	the	DET
cjfa-4712	70	17	world	world	NOUN
cjfa-4712	70	18	as	as	ADV
cjfa-4712	70	19	well	well	ADV
cjfa-4712	70	20	as	as	ADP
cjfa-4712	70	21	different	different	ADJ
cjfa-4712	70	22	representatives	representative	NOUN
cjfa-4712	70	23	of	of	ADP
cjfa-4712	70	24	social	social	ADJ
cjfa-4712	70	25	interest	interest	NOUN
cjfa-4712	70	26	.	.	PUNCT
cjfa-4712	71	1	this	this	DET
cjfa-4712	71	2	version	version	NOUN
cjfa-4712	71	3	in	in	ADP
cjfa-4712	71	4	comparison	comparison	NOUN
cjfa-4712	71	5	with	with	ADP
cjfa-4712	71	6	the	the	DET
cjfa-4712	71	7	formers	former	NOUN
cjfa-4712	71	8	ones	one	NOUN
cjfa-4712	71	9	was	be	AUX
cjfa-4712	71	10	enlarged	enlarge	VERB
cjfa-4712	71	11	with	with	ADP
cjfa-4712	71	12	the	the	DET
cjfa-4712	71	13	so	so	ADV
cjfa-4712	71	14	-	-	PUNCT
cjfa-4712	71	15	called	call	VERB
cjfa-4712	71	16	sector	sector	NOUN
cjfa-4712	71	17	guidelines	guideline	NOUN
cjfa-4712	71	18	worked	work	VERB
cjfa-4712	71	19	out	out	ADP
cjfa-4712	71	20	for	for	ADP
cjfa-4712	71	21	different	different	ADJ
cjfa-4712	71	22	industries	industry	NOUN
cjfa-4712	71	23	,	,	PUNCT
cjfa-4712	71	24	and	and	CCONJ
cjfa-4712	71	25	in	in	ADP
cjfa-4712	71	26	2011	2011	NUM
cjfa-4712	71	27	it	it	PRON
cjfa-4712	71	28	was	be	AUX
cjfa-4712	71	29	updated	update	VERB
cjfa-4712	71	30	with	with	ADP
cjfa-4712	71	31	the	the	DET
cjfa-4712	71	32	issues	issue	NOUN
cjfa-4712	71	33	concerning	concern	VERB
cjfa-4712	71	34	gender	gender	NOUN
cjfa-4712	71	35	,	,	PUNCT
cjfa-4712	71	36	society	society	NOUN
cjfa-4712	71	37	and	and	CCONJ
cjfa-4712	71	38	human	human	ADJ
cjfa-4712	71	39	rights	right	NOUN
cjfa-4712	71	40	,	,	PUNCT
cjfa-4712	71	41	known	know	VERB
cjfa-4712	71	42	as	as	ADP
cjfa-4712	71	43	g3.1	g3.1	PROPN
cjfa-4712	71	44	.	.	PUNCT
cjfa-4712	72	1	the	the	DET
cjfa-4712	72	2	latest	late	ADJ
cjfa-4712	72	3	version	version	NOUN
cjfa-4712	72	4	of	of	ADP
cjfa-4712	72	5	the	the	DET
cjfa-4712	72	6	sustainability	sustainability	NOUN
cjfa-4712	72	7	reporting	reporting	NOUN
cjfa-4712	72	8	guidelines	guideline	NOUN
cjfa-4712	72	9	is	be	AUX
cjfa-4712	72	10	g4	g4	NOUN
cjfa-4712	72	11	issued	issue	VERB
cjfa-4712	72	12	by	by	ADP
cjfa-4712	72	13	the	the	DET
cjfa-4712	72	14	gri	gri	PROPN
cjfa-4712	72	15	in	in	ADP
cjfa-4712	72	16	may	may	PROPN
cjfa-4712	72	17	2013	2013	NUM
cjfa-4712	72	18	.	.	PUNCT
cjfa-4712	73	1	the	the	DET
cjfa-4712	73	2	gri	gri	PROPN
cjfa-4712	73	3	explains	explain	VERB
cjfa-4712	73	4	that	that	SCONJ
cjfa-4712	73	5	the	the	DET
cjfa-4712	73	6	guidelines	guideline	NOUN
cjfa-4712	73	7	are	be	AUX
cjfa-4712	73	8	necessary	necessary	ADJ
cjfa-4712	73	9	because	because	SCONJ
cjfa-4712	73	10	(	(	PUNCT
cjfa-4712	73	11	sustainability	sustainability	NOUN
cjfa-4712	73	12	reporting	reporting	NOUN
cjfa-4712	73	13	guidelines	guideline	NOUN
cjfa-4712	73	14	g4	g4	NOUN
cjfa-4712	73	15	2013	2013	NUM
cjfa-4712	73	16	):	):	PUNCT
cjfa-4712	73	17	■	■	PUNCT
cjfa-4712	73	18	an	an	DET
cjfa-4712	73	19	increasing	increase	VERB
cjfa-4712	73	20	number	number	NOUN
cjfa-4712	73	21	of	of	ADP
cjfa-4712	73	22	companies	company	NOUN
cjfa-4712	73	23	and	and	CCONJ
cjfa-4712	73	24	other	other	ADJ
cjfa-4712	73	25	organizations	organization	NOUN
cjfa-4712	73	26	want	want	VERB
cjfa-4712	73	27	to	to	PART
cjfa-4712	73	28	make	make	VERB
cjfa-4712	73	29	their	their	PRON
cjfa-4712	73	30	operations	operation	NOUN
cjfa-4712	73	31	sustainable	sustainable	ADJ
cjfa-4712	73	32	and	and	CCONJ
cjfa-4712	73	33	profitable	profitable	ADJ
cjfa-4712	73	34	but	but	CCONJ
cjfa-4712	73	35	in	in	ADP
cjfa-4712	73	36	compliance	compliance	NOUN
cjfa-4712	73	37	with	with	ADP
cjfa-4712	73	38	the	the	DET
cjfa-4712	73	39	social	social	ADJ
cjfa-4712	73	40	justice	justice	NOUN
cjfa-4712	73	41	and	and	CCONJ
cjfa-4712	73	42	without	without	ADP
cjfa-4712	73	43	doing	do	VERB
cjfa-4712	73	44	any	any	DET
cjfa-4712	73	45	harm	harm	NOUN
cjfa-4712	73	46	to	to	ADP
cjfa-4712	73	47	the	the	DET
cjfa-4712	73	48	protection	protection	NOUN
cjfa-4712	73	49	of	of	ADP
cjfa-4712	73	50	the	the	DET
cjfa-4712	73	51	natural	natural	ADJ
cjfa-4712	73	52	environment	environment	NOUN
cjfa-4712	73	53	,	,	PUNCT
cjfa-4712	73	54	■	■	PUNCT
cjfa-4712	73	55	social	social	ADJ
cjfa-4712	73	56	responsibility	responsibility	NOUN
cjfa-4712	73	57	management	management	NOUN
cjfa-4712	73	58	reporting	reporting	NOUN
cjfa-4712	73	59	helps	help	VERB
cjfa-4712	73	60	organisations	organisation	NOUN
cjfa-4712	73	61	to	to	PART
cjfa-4712	73	62	set	set	VERB
cjfa-4712	73	63	goals	goal	NOUN
cjfa-4712	73	64	,	,	PUNCT
cjfa-4712	73	65	measure	measure	NOUN
cjfa-4712	73	66	performance	performance	NOUN
cjfa-4712	73	67	,	,	PUNCT
cjfa-4712	73	68	and	and	CCONJ
cjfa-4712	73	69	manage	manage	VERB
cjfa-4712	73	70	changes	change	NOUN
cjfa-4712	73	71	in	in	ADP
cjfa-4712	73	72	order	order	NOUN
cjfa-4712	73	73	to	to	PART
cjfa-4712	73	74	make	make	VERB
cjfa-4712	73	75	their	their	PRON
cjfa-4712	73	76	operations	operation	NOUN
cjfa-4712	73	77	more	more	ADV
cjfa-4712	73	78	sustainable	sustainable	ADJ
cjfa-4712	73	79	,	,	PUNCT
cjfa-4712	73	80	pany	pany	NOUN
cjfa-4712	73	81	can	can	AUX
cjfa-4712	73	82	not	not	PART
cjfa-4712	73	83	be	be	AUX
cjfa-4712	73	84	socially	socially	ADV
cjfa-4712	73	85	responsible	responsible	ADJ
cjfa-4712	73	86	.	.	PUNCT
cjfa-4712	74	1	a	a	DET
cjfa-4712	74	2	company	company	NOUN
cjfa-4712	74	3	,	,	PUNCT
cjfa-4712	74	4	as	as	ADP
cjfa-4712	74	5	an	an	DET
cjfa-4712	74	6	organisation	organisation	NOUN
cjfa-4712	74	7	of	of	ADP
cjfa-4712	74	8	human	human	ADJ
cjfa-4712	74	9	business	business	NOUN
cjfa-4712	74	10	activity	activity	NOUN
cjfa-4712	74	11	,	,	PUNCT
cjfa-4712	74	12	is	be	AUX
cjfa-4712	74	13	not	not	PART
cjfa-4712	74	14	capable	capable	ADJ
cjfa-4712	74	15	,	,	PUNCT
cjfa-4712	74	16	unlike	unlike	ADP
cjfa-4712	74	17	a	a	DET
cjfa-4712	74	18	human	human	ADJ
cjfa-4712	74	19	being	being	NOUN
cjfa-4712	74	20	,	,	PUNCT
cjfa-4712	74	21	of	of	ADP
cjfa-4712	74	22	assessing	assess	VERB
cjfa-4712	74	23	anything	anything	PRON
cjfa-4712	74	24	in	in	ADP
cjfa-4712	74	25	terms	term	NOUN
cjfa-4712	74	26	of	of	ADP
cjfa-4712	74	27	responsibility	responsibility	NOUN
cjfa-4712	74	28	or	or	CCONJ
cjfa-4712	74	29	ethics	ethic	NOUN
cjfa-4712	74	30	.	.	PUNCT
cjfa-4712	75	1	the	the	DET
cjfa-4712	75	2	responsibility	responsibility	NOUN
cjfa-4712	75	3	in	in	ADP
cjfa-4712	75	4	business	business	NOUN
cjfa-4712	75	5	should	should	AUX
cjfa-4712	75	6	be	be	AUX
cjfa-4712	75	7	associated	associate	VERB
cjfa-4712	75	8	only	only	ADV
cjfa-4712	75	9	with	with	ADP
cjfa-4712	75	10	the	the	DET
cjfa-4712	75	11	people	people	NOUN
cjfa-4712	75	12	active	active	ADJ
cjfa-4712	75	13	within	within	ADP
cjfa-4712	75	14	this	this	DET
cjfa-4712	75	15	business	business	NOUN
cjfa-4712	75	16	.	.	PUNCT
cjfa-4712	76	1	thus	thus	ADV
cjfa-4712	76	2	,	,	PUNCT
cjfa-4712	76	3	within	within	ADP
cjfa-4712	76	4	sustainable	sustainable	ADJ
cjfa-4712	76	5	growth	growth	NOUN
cjfa-4712	76	6	the	the	DET
cjfa-4712	76	7	responsibility	responsibility	NOUN
cjfa-4712	76	8	for	for	ADP
cjfa-4712	76	9	business	business	NOUN
cjfa-4712	76	10	activity	activity	NOUN
cjfa-4712	76	11	rests	rest	VERB
cjfa-4712	76	12	with	with	ADP
cjfa-4712	76	13	the	the	DET
cjfa-4712	76	14	management	management	NOUN
cjfa-4712	76	15	board	board	NOUN
cjfa-4712	76	16	and	and	CCONJ
cjfa-4712	76	17	it	it	PRON
cjfa-4712	76	18	is	be	AUX
cjfa-4712	76	19	the	the	DET
cjfa-4712	76	20	board	board	NOUN
cjfa-4712	76	21	members	member	NOUN
cjfa-4712	76	22	that	that	PRON
cjfa-4712	76	23	are	be	AUX
cjfa-4712	76	24	held	hold	VERB
cjfa-4712	76	25	accountable	accountable	ADJ
cjfa-4712	76	26	on	on	ADP
cjfa-4712	76	27	the	the	DET
cjfa-4712	76	28	plane	plane	NOUN
cjfa-4712	76	29	determined	determine	VERB
cjfa-4712	76	30	by	by	ADP
cjfa-4712	76	31	the	the	DET
cjfa-4712	76	32	interest	interest	NOUN
cjfa-4712	76	33	of	of	ADP
cjfa-4712	76	34	the	the	DET
cjfa-4712	76	35	company	company	NOUN
cjfa-4712	76	36	owners	owner	NOUN
cjfa-4712	76	37	,	,	PUNCT
cjfa-4712	76	38	governmental	governmental	ADJ
cjfa-4712	76	39	institutions	institution	NOUN
cjfa-4712	76	40	,	,	PUNCT
cjfa-4712	76	41	customers	customer	NOUN
cjfa-4712	76	42	and	and	CCONJ
cjfa-4712	76	43	employees	employee	NOUN
cjfa-4712	76	44	,	,	PUNCT
cjfa-4712	76	45	and	and	CCONJ
cjfa-4712	76	46	other	other	ADJ
cjfa-4712	76	47	stakeholders	stakeholder	NOUN
cjfa-4712	76	48	from	from	ADP
cjfa-4712	76	49	the	the	DET
cjfa-4712	76	50	general	general	ADJ
cjfa-4712	76	51	and	and	CCONJ
cjfa-4712	76	52	social	social	ADJ
cjfa-4712	76	53	environment	environment	NOUN
cjfa-4712	76	54	in	in	ADP
cjfa-4712	76	55	which	which	PRON
cjfa-4712	76	56	the	the	DET
cjfa-4712	76	57	company	company	NOUN
cjfa-4712	76	58	operates	operate	VERB
cjfa-4712	76	59	.	.	PUNCT
cjfa-4712	77	1	charging	charge	VERB
cjfa-4712	77	2	with	with	ADP
cjfa-4712	77	3	responsibility	responsibility	NOUN
cjfa-4712	77	4	,	,	PUNCT
cjfa-4712	77	5	in	in	ADP
cjfa-4712	77	6	particular	particular	ADJ
cjfa-4712	77	7	by	by	ADP
cjfa-4712	77	8	the	the	DET
cjfa-4712	77	9	stakeholders	stakeholder	NOUN
cjfa-4712	77	10	from	from	ADP
cjfa-4712	77	11	the	the	DET
cjfa-4712	77	12	general	general	ADJ
cjfa-4712	77	13	and	and	CCONJ
cjfa-4712	77	14	social	social	ADJ
cjfa-4712	77	15	environment	environment	NOUN
cjfa-4712	77	16	requires	require	VERB
cjfa-4712	77	17	possessing	possess	VERB
cjfa-4712	77	18	strong	strong	ADJ
cjfa-4712	77	19	arguments	argument	NOUN
cjfa-4712	77	20	based	base	VERB
cjfa-4712	77	21	on	on	ADP
cjfa-4712	77	22	reliable	reliable	ADJ
cjfa-4712	77	23	and	and	CCONJ
cjfa-4712	77	24	frequently	frequently	ADV
cjfa-4712	77	25	non	non	ADJ
cjfa-4712	77	26	-	-	ADJ
cjfa-4712	77	27	financial	financial	ADJ
cjfa-4712	77	28	information	information	NOUN
cjfa-4712	77	29	.	.	PUNCT
cjfa-4712	78	1	in	in	ADP
cjfa-4712	78	2	this	this	DET
cjfa-4712	78	3	context	context	NOUN
cjfa-4712	78	4	,	,	PUNCT
cjfa-4712	78	5	it	it	PRON
cjfa-4712	78	6	may	may	AUX
cjfa-4712	78	7	be	be	AUX
cjfa-4712	78	8	said	say	VERB
cjfa-4712	78	9	that	that	SCONJ
cjfa-4712	78	10	principle	principle	NOUN
cjfa-4712	78	11	10	10	NUM
cjfa-4712	78	12	is	be	AUX
cjfa-4712	78	13	a	a	DET
cjfa-4712	78	14	global	global	ADJ
cjfa-4712	78	15	ultimate	ultimate	ADJ
cjfa-4712	78	16	cause	cause	NOUN
cjfa-4712	78	17	of	of	ADP
cjfa-4712	78	18	undertaking	undertake	VERB
cjfa-4712	78	19	global	global	ADJ
cjfa-4712	78	20	initiatives	initiative	NOUN
cjfa-4712	78	21	in	in	ADP
cjfa-4712	78	22	the	the	DET
cjfa-4712	78	23	area	area	NOUN
cjfa-4712	78	24	of	of	ADP
cjfa-4712	78	25	financial	financial	ADJ
cjfa-4712	78	26	reporting	reporting	NOUN
cjfa-4712	78	27	development	development	NOUN
cjfa-4712	78	28	in	in	ADP
cjfa-4712	78	29	the	the	DET
cjfa-4712	78	30	direction	direction	NOUN
cjfa-4712	78	31	of	of	ADP
cjfa-4712	78	32	sustainability	sustainability	NOUN
cjfa-4712	78	33	reporting	reporting	NOUN
cjfa-4712	78	34	.	.	PUNCT
cjfa-4712	79	1	the	the	DET
cjfa-4712	79	2	imperative	imperative	NOUN
cjfa-4712	79	3	of	of	ADP
cjfa-4712	79	4	sustainable	sustainable	ADJ
cjfa-4712	79	5	growth	growth	NOUN
cjfa-4712	79	6	and	and	CCONJ
cjfa-4712	79	7	reporting	reporting	NOUN
cjfa-4712	79	8	…	…	PUNCT
cjfa-4712	79	9	55	55	NUM
cjfa-4712	79	10	■	■	PUNCT
cjfa-4712	79	11	such	such	DET
cjfa-4712	79	12	a	a	DET
cjfa-4712	79	13	report	report	NOUN
cjfa-4712	79	14	discloses	disclose	VERB
cjfa-4712	79	15	factors	factor	NOUN
cjfa-4712	79	16	which	which	PRON
cjfa-4712	79	17	are	be	AUX
cjfa-4712	79	18	important	important	ADJ
cjfa-4712	79	19	for	for	ADP
cjfa-4712	79	20	the	the	DET
cjfa-4712	79	21	organisation	organisation	NOUN
cjfa-4712	79	22	’s	’s	PART
cjfa-4712	79	23	permanent	permanent	ADJ
cjfa-4712	79	24	impacts	impact	NOUN
cjfa-4712	79	25	,	,	PUNCT
cjfa-4712	79	26	positive	positive	ADJ
cjfa-4712	79	27	or	or	CCONJ
cjfa-4712	79	28	negative	negative	ADJ
cjfa-4712	79	29	,	,	PUNCT
cjfa-4712	79	30	on	on	ADP
cjfa-4712	79	31	the	the	DET
cjfa-4712	79	32	natural	natural	ADJ
cjfa-4712	79	33	environment	environment	NOUN
cjfa-4712	79	34	,	,	PUNCT
cjfa-4712	79	35	the	the	DET
cjfa-4712	79	36	society	society	NOUN
cjfa-4712	79	37	and	and	CCONJ
cjfa-4712	79	38	the	the	DET
cjfa-4712	79	39	whole	whole	ADJ
cjfa-4712	79	40	economy	economy	NOUN
cjfa-4712	79	41	,	,	PUNCT
cjfa-4712	79	42	■	■	PUNCT
cjfa-4712	79	43	internationally	internationally	ADV
cjfa-4712	79	44	agreed	agree	VERB
cjfa-4712	79	45	disclosures	disclosure	NOUN
cjfa-4712	79	46	contained	contain	VERB
cjfa-4712	79	47	within	within	ADP
cjfa-4712	79	48	sustainability	sustainability	NOUN
cjfa-4712	79	49	reports	report	NOUN
cjfa-4712	79	50	should	should	AUX
cjfa-4712	79	51	be	be	AUX
cjfa-4712	79	52	made	make	VERB
cjfa-4712	79	53	accessible	accessible	ADJ
cjfa-4712	79	54	and	and	CCONJ
cjfa-4712	79	55	comparable	comparable	ADJ
cjfa-4712	79	56	,	,	PUNCT
cjfa-4712	79	57	providing	provide	VERB
cjfa-4712	79	58	stakeholders	stakeholder	NOUN
cjfa-4712	79	59	with	with	ADP
cjfa-4712	79	60	comprehensive	comprehensive	ADJ
cjfa-4712	79	61	information	information	NOUN
cjfa-4712	79	62	about	about	ADP
cjfa-4712	79	63	the	the	DET
cjfa-4712	79	64	causes	cause	NOUN
cjfa-4712	79	65	and	and	CCONJ
cjfa-4712	79	66	effects	effect	NOUN
cjfa-4712	79	67	of	of	ADP
cjfa-4712	79	68	the	the	DET
cjfa-4712	79	69	decisions	decision	NOUN
cjfa-4712	79	70	made	make	VERB
cjfa-4712	79	71	.	.	PUNCT
cjfa-4712	80	1	the	the	DET
cjfa-4712	80	2	immediate	immediate	ADJ
cjfa-4712	80	3	goal	goal	NOUN
cjfa-4712	80	4	the	the	DET
cjfa-4712	80	5	fourth	fourth	ADJ
cjfa-4712	80	6	update	update	NOUN
cjfa-4712	80	7	is	be	AUX
cjfa-4712	80	8	to	to	PART
cjfa-4712	80	9	help	help	VERB
cjfa-4712	80	10	reporters	reporter	NOUN
cjfa-4712	80	11	prepare	prepare	VERB
cjfa-4712	80	12	sustainability	sustainability	NOUN
cjfa-4712	80	13	reports	report	NOUN
cjfa-4712	80	14	,	,	PUNCT
cjfa-4712	80	15	identify	identify	VERB
cjfa-4712	80	16	the	the	DET
cjfa-4712	80	17	organization	organization	NOUN
cjfa-4712	80	18	’s	’s	PART
cjfa-4712	80	19	most	most	ADV
cjfa-4712	80	20	critical	critical	ADJ
cjfa-4712	80	21	sustainability	sustainability	NOUN
cjfa-4712	80	22	-	-	PUNCT
cjfa-4712	80	23	related	relate	VERB
cjfa-4712	80	24	issues	issue	NOUN
cjfa-4712	80	25	as	as	ADV
cjfa-4712	80	26	well	well	ADV
cjfa-4712	80	27	as	as	ADP
cjfa-4712	80	28	make	make	VERB
cjfa-4712	80	29	such	such	ADJ
cjfa-4712	80	30	sustainability	sustainability	NOUN
cjfa-4712	80	31	reporting	report	VERB
cjfa-4712	80	32	a	a	DET
cjfa-4712	80	33	standard	standard	ADJ
cjfa-4712	80	34	practice	practice	NOUN
cjfa-4712	80	35	.	.	PUNCT
cjfa-4712	81	1	sustainability	sustainability	NOUN
cjfa-4712	81	2	reporting	reporting	NOUN
cjfa-4712	81	3	guidelines	guideline	NOUN
cjfa-4712	81	4	g4	g4	NOUN
cjfa-4712	81	5	were	be	AUX
cjfa-4712	81	6	created	create	VERB
cjfa-4712	81	7	as	as	ADP
cjfa-4712	81	8	a	a	DET
cjfa-4712	81	9	set	set	NOUN
cjfa-4712	81	10	of	of	ADP
cjfa-4712	81	11	universal	universal	ADJ
cjfa-4712	81	12	recommendations	recommendation	NOUN
cjfa-4712	81	13	to	to	PART
cjfa-4712	81	14	be	be	AUX
cjfa-4712	81	15	applied	apply	VERB
cjfa-4712	81	16	irrespective	irrespective	ADV
cjfa-4712	81	17	of	of	ADP
cjfa-4712	81	18	the	the	DET
cjfa-4712	81	19	kind	kind	NOUN
cjfa-4712	81	20	of	of	ADP
cjfa-4712	81	21	company	company	NOUN
cjfa-4712	81	22	(	(	PUNCT
cjfa-4712	81	23	organisation	organisation	NOUN
cjfa-4712	81	24	)	)	PUNCT
cjfa-4712	81	25	,	,	PUNCT
cjfa-4712	81	26	its	its	PRON
cjfa-4712	81	27	size	size	NOUN
cjfa-4712	81	28	and	and	CCONJ
cjfa-4712	81	29	place	place	NOUN
cjfa-4712	81	30	of	of	ADP
cjfa-4712	81	31	operation	operation	NOUN
cjfa-4712	81	32	.	.	PUNCT
cjfa-4712	82	1	g4	g4	NOUN
cjfa-4712	82	2	also	also	ADV
cjfa-4712	82	3	includes	include	VERB
cjfa-4712	82	4	guidelines	guideline	NOUN
cjfa-4712	82	5	with	with	ADP
cjfa-4712	82	6	regard	regard	NOUN
cjfa-4712	82	7	to	to	ADP
cjfa-4712	82	8	corporate	corporate	ADJ
cjfa-4712	82	9	(	(	PUNCT
cjfa-4712	82	10	organisation	organisation	NOUN
cjfa-4712	82	11	)	)	PUNCT
cjfa-4712	82	12	sustainability	sustainability	NOUN
cjfa-4712	82	13	growth	growth	NOUN
cjfa-4712	82	14	disclosures	disclosure	NOUN
cjfa-4712	82	15	.	.	PUNCT
cjfa-4712	83	1	for	for	ADP
cjfa-4712	83	2	example	example	NOUN
cjfa-4712	83	3	,	,	PUNCT
cjfa-4712	83	4	companies	company	NOUN
cjfa-4712	83	5	(	(	PUNCT
cjfa-4712	83	6	organisations	organisation	NOUN
cjfa-4712	83	7	)	)	PUNCT
cjfa-4712	83	8	may	may	AUX
cjfa-4712	83	9	choose	choose	VERB
cjfa-4712	83	10	a	a	DET
cjfa-4712	83	11	format	format	NOUN
cjfa-4712	83	12	:	:	PUNCT
cjfa-4712	83	13	(	(	PUNCT
cjfa-4712	83	14	a	a	X
cjfa-4712	83	15	)	)	PUNCT
cjfa-4712	83	16	a	a	DET
cjfa-4712	83	17	separate	separate	ADJ
cjfa-4712	83	18	sustainability	sustainability	NOUN
cjfa-4712	83	19	report	report	NOUN
cjfa-4712	83	20	or	or	CCONJ
cjfa-4712	83	21	(	(	PUNCT
cjfa-4712	83	22	b	b	X
cjfa-4712	83	23	)	)	PUNCT
cjfa-4712	83	24	the	the	DET
cjfa-4712	83	25	so	so	ADV
cjfa-4712	83	26	-	-	PUNCT
cjfa-4712	83	27	called	call	VERB
cjfa-4712	83	28	integrated	integrated	ADJ
cjfa-4712	83	29	report	report	NOUN
cjfa-4712	83	30	(	(	PUNCT
cjfa-4712	83	31	sustainability	sustainability	NOUN
cjfa-4712	83	32	reporting	reporting	NOUN
cjfa-4712	83	33	guidelines	guideline	NOUN
cjfa-4712	83	34	g4	g4	NOUN
cjfa-4712	83	35	2013	2013	NUM
cjfa-4712	83	36	)	)	PUNCT
cjfa-4712	83	37	.	.	PUNCT
cjfa-4712	84	1	the	the	DET
cjfa-4712	84	2	iirc	iirc	NOUN
cjfa-4712	84	3	,	,	PUNCT
cjfa-4712	84	4	the	the	DET
cjfa-4712	84	5	initiative	initiative	NOUN
cjfa-4712	84	6	which	which	PRON
cjfa-4712	84	7	is	be	AUX
cjfa-4712	84	8	20	20	NUM
cjfa-4712	84	9	nearly	nearly	ADV
cjfa-4712	84	10	years	year	NOUN
cjfa-4712	84	11	younger	young	ADJ
cjfa-4712	84	12	than	than	SCONJ
cjfa-4712	84	13	the	the	DET
cjfa-4712	84	14	gri	gri	PROPN
cjfa-4712	84	15	was	be	AUX
cjfa-4712	84	16	established	establish	VERB
cjfa-4712	84	17	to	to	PART
cjfa-4712	84	18	support	support	VERB
cjfa-4712	84	19	the	the	DET
cjfa-4712	84	20	idea	idea	NOUN
cjfa-4712	84	21	of	of	ADP
cjfa-4712	84	22	integrated	integrate	VERB
cjfa-4712	84	23	corporate	corporate	ADJ
cjfa-4712	84	24	performance	performance	NOUN
cjfa-4712	84	25	reporting	reporting	NOUN
cjfa-4712	84	26	and	and	CCONJ
cjfa-4712	84	27	,	,	PUNCT
cjfa-4712	84	28	as	as	ADP
cjfa-4712	84	29	a	a	DET
cjfa-4712	84	30	matter	matter	NOUN
cjfa-4712	84	31	of	of	ADP
cjfa-4712	84	32	fact	fact	NOUN
cjfa-4712	84	33	,	,	PUNCT
cjfa-4712	84	34	to	to	PART
cjfa-4712	84	35	create	create	VERB
cjfa-4712	84	36	the	the	DET
cjfa-4712	84	37	international	international	ADJ
cjfa-4712	84	38	framework	framework	NOUN
cjfa-4712	84	39	of	of	ADP
cjfa-4712	84	40	the	the	DET
cjfa-4712	84	41	socalled	socalled	ADJ
cjfa-4712	84	42	integrated	integrated	ADJ
cjfa-4712	84	43	reporting	reporting	NOUN
cjfa-4712	84	44	.	.	PUNCT
cjfa-4712	85	1	in	in	ADP
cjfa-4712	85	2	december	december	PROPN
cjfa-4712	85	3	2013	2013	NUM
cjfa-4712	85	4	the	the	DET
cjfa-4712	85	5	council	council	NOUN
cjfa-4712	85	6	released	release	VERB
cjfa-4712	85	7	the	the	DET
cjfa-4712	85	8	first	first	ADJ
cjfa-4712	85	9	important	important	ADJ
cjfa-4712	85	10	document	document	NOUN
cjfa-4712	85	11	the	the	DET
cjfa-4712	85	12	international	international	ADJ
cjfa-4712	85	13	<	<	X
cjfa-4712	85	14	ir	ir	X
cjfa-4712	85	15	>	>	X
cjfa-4712	85	16	framework	framework	NOUN
cjfa-4712	85	17	(	(	PUNCT
cjfa-4712	85	18	the	the	DET
cjfa-4712	85	19	international	international	ADJ
cjfa-4712	85	20	<	<	X
cjfa-4712	85	21	ir	ir	X
cjfa-4712	85	22	>	>	X
cjfa-4712	85	23	framework	framework	NOUN
cjfa-4712	85	24	2013	2013	NUM
cjfa-4712	85	25	)	)	PUNCT
cjfa-4712	85	26	.	.	PUNCT
cjfa-4712	86	1	as	as	SCONJ
cjfa-4712	86	2	stated	state	VERB
cjfa-4712	86	3	by	by	ADP
cjfa-4712	86	4	the	the	DET
cjfa-4712	86	5	iirc	iirc	NOUN
cjfa-4712	86	6	,	,	PUNCT
cjfa-4712	86	7	the	the	DET
cjfa-4712	86	8	international	international	ADJ
cjfa-4712	86	9	integrated	integrated	ADJ
cjfa-4712	86	10	reporting	reporting	NOUN
cjfa-4712	86	11	council	council	NOUN
cjfa-4712	86	12	(	(	PUNCT
cjfa-4712	86	13	iirc	iirc	ADV
cjfa-4712	86	14	)	)	PUNCT
cjfa-4712	86	15	this	this	DET
cjfa-4712	86	16	initiative	initiative	NOUN
cjfa-4712	86	17	is	be	AUX
cjfa-4712	86	18	a	a	DET
cjfa-4712	86	19	global	global	ADJ
cjfa-4712	86	20	coalition	coalition	NOUN
cjfa-4712	86	21	of	of	ADP
cjfa-4712	86	22	regulators	regulator	NOUN
cjfa-4712	86	23	,	,	PUNCT
cjfa-4712	86	24	investors	investor	NOUN
cjfa-4712	86	25	,	,	PUNCT
cjfa-4712	86	26	companies	company	NOUN
cjfa-4712	86	27	,	,	PUNCT
cjfa-4712	86	28	standard	standard	ADJ
cjfa-4712	86	29	setters	setter	NOUN
cjfa-4712	86	30	,	,	PUNCT
cjfa-4712	86	31	the	the	DET
cjfa-4712	86	32	accounting	accounting	NOUN
cjfa-4712	86	33	profession	profession	NOUN
cjfa-4712	86	34	and	and	CCONJ
cjfa-4712	86	35	ngos	ngo	NOUN
cjfa-4712	86	36	.	.	PUNCT
cjfa-4712	87	1	the	the	DET
cjfa-4712	87	2	iirc	iirc	NOUN
cjfa-4712	87	3	expresses	express	VERB
cjfa-4712	87	4	the	the	DET
cjfa-4712	87	5	view	view	NOUN
cjfa-4712	87	6	that	that	SCONJ
cjfa-4712	87	7	communication	communication	NOUN
cjfa-4712	87	8	of	of	ADP
cjfa-4712	87	9	corporate	corporate	ADJ
cjfa-4712	87	10	value	value	NOUN
cjfa-4712	87	11	creation	creation	NOUN
cjfa-4712	87	12	should	should	AUX
cjfa-4712	87	13	be	be	AUX
cjfa-4712	87	14	the	the	DET
cjfa-4712	87	15	next	next	ADJ
cjfa-4712	87	16	step	step	NOUN
cjfa-4712	87	17	in	in	ADP
cjfa-4712	87	18	the	the	DET
cjfa-4712	87	19	evolution	evolution	NOUN
cjfa-4712	87	20	of	of	ADP
cjfa-4712	87	21	corporate	corporate	ADJ
cjfa-4712	87	22	reporting	reporting	NOUN
cjfa-4712	87	23	.	.	PUNCT
cjfa-4712	88	1	the	the	DET
cjfa-4712	88	2	iirc	iirc	NOUN
cjfa-4712	88	3	also	also	ADV
cjfa-4712	88	4	states	state	VERB
cjfa-4712	88	5	that	that	SCONJ
cjfa-4712	88	6	the	the	DET
cjfa-4712	88	7	international	international	ADJ
cjfa-4712	88	8	framework	framework	NOUN
cjfa-4712	88	9	<	<	X
cjfa-4712	88	10	ir	ir	INTJ
cjfa-4712	88	11	>	>	X
cjfa-4712	88	12	framework	framework	NOUN
cjfa-4712	88	13	was	be	AUX
cjfa-4712	88	14	developed	develop	VERB
cjfa-4712	88	15	to	to	PART
cjfa-4712	88	16	meet	meet	VERB
cjfa-4712	88	17	these	these	DET
cjfa-4712	88	18	expectations	expectation	NOUN
cjfa-4712	88	19	of	of	ADP
cjfa-4712	88	20	corporate	corporate	ADJ
cjfa-4712	88	21	stakeholders	stakeholder	NOUN
cjfa-4712	88	22	and	and	CCONJ
cjfa-4712	88	23	provide	provide	VERB
cjfa-4712	88	24	the	the	DET
cjfa-4712	88	25	basis	basis	NOUN
cjfa-4712	88	26	for	for	ADP
cjfa-4712	88	27	comprehensive	comprehensive	ADJ
cjfa-4712	88	28	implementation	implementation	NOUN
cjfa-4712	88	29	of	of	ADP
cjfa-4712	88	30	this	this	DET
cjfa-4712	88	31	kind	kind	NOUN
cjfa-4712	88	32	of	of	ADP
cjfa-4712	88	33	integrated	integrate	VERB
cjfa-4712	88	34	financial	financial	ADJ
cjfa-4712	88	35	reporting	reporting	NOUN
cjfa-4712	88	36	in	in	ADP
cjfa-4712	88	37	the	the	DET
cjfa-4712	88	38	future	future	NOUN
cjfa-4712	88	39	.	.	PUNCT
cjfa-4712	89	1	combining	combine	VERB
cjfa-4712	89	2	the	the	DET
cjfa-4712	89	3	ideas	idea	NOUN
cjfa-4712	89	4	of	of	ADP
cjfa-4712	89	5	both	both	DET
cjfa-4712	89	6	organisations	organisation	NOUN
cjfa-4712	89	7	it	it	PRON
cjfa-4712	89	8	may	may	AUX
cjfa-4712	89	9	be	be	AUX
cjfa-4712	89	10	said	say	VERB
cjfa-4712	89	11	that	that	SCONJ
cjfa-4712	89	12	a	a	DET
cjfa-4712	89	13	contemporary	contemporary	ADJ
cjfa-4712	89	14	company	company	NOUN
cjfa-4712	89	15	within	within	ADP
cjfa-4712	89	16	corporate	corporate	ADJ
cjfa-4712	89	17	activity	activity	NOUN
cjfa-4712	89	18	reporting	report	VERB
cjfa-4712	89	19	should	should	AUX
cjfa-4712	89	20	:	:	PUNCT
cjfa-4712	89	21	■	■	VERB
cjfa-4712	89	22	focus	focus	VERB
cjfa-4712	89	23	on	on	ADP
cjfa-4712	89	24	a	a	DET
cjfa-4712	89	25	chain	chain	NOUN
cjfa-4712	89	26	of	of	ADP
cjfa-4712	89	27	activities	activity	NOUN
cjfa-4712	89	28	and	and	CCONJ
cjfa-4712	89	29	processes	process	VERB
cjfa-4712	89	30	thanks	thank	NOUN
cjfa-4712	89	31	to	to	ADP
cjfa-4712	89	32	which	which	PRON
cjfa-4712	89	33	it	it	PRON
cjfa-4712	89	34	creates	create	VERB
cjfa-4712	89	35	value	value	NOUN
cjfa-4712	89	36	;	;	PUNCT
cjfa-4712	89	37	this	this	PRON
cjfa-4712	89	38	is	be	AUX
cjfa-4712	89	39	what	what	PRON
cjfa-4712	89	40	the	the	DET
cjfa-4712	89	41	idea	idea	NOUN
cjfa-4712	89	42	of	of	ADP
cjfa-4712	89	43	integrated	integrated	ADJ
cjfa-4712	89	44	reporting	reporting	NOUN
cjfa-4712	89	45	should	should	AUX
cjfa-4712	89	46	serve	serve	VERB
cjfa-4712	89	47	,	,	PUNCT
cjfa-4712	89	48	and	and	CCONJ
cjfa-4712	89	49	at	at	ADP
cjfa-4712	89	50	the	the	DET
cjfa-4712	89	51	same	same	ADJ
cjfa-4712	89	52	time	time	NOUN
cjfa-4712	89	53	anna	anna	PROPN
cjfa-4712	89	54	karmańska56	karmańska56	PROPN
cjfa-4712	90	1	■	■	PUNCT
cjfa-4712	90	2	it	it	PRON
cjfa-4712	90	3	should	should	AUX
cjfa-4712	90	4	present	present	VERB
cjfa-4712	90	5	appropriate	appropriate	ADJ
cjfa-4712	90	6	information	information	NOUN
cjfa-4712	90	7	about	about	ADP
cjfa-4712	90	8	how	how	SCONJ
cjfa-4712	90	9	the	the	DET
cjfa-4712	90	10	value	value	NOUN
cjfa-4712	90	11	creation	creation	NOUN
cjfa-4712	90	12	goes	go	VERB
cjfa-4712	90	13	hand	hand	NOUN
cjfa-4712	90	14	in	in	ADP
cjfa-4712	90	15	hand	hand	NOUN
cjfa-4712	90	16	with	with	ADP
cjfa-4712	90	17	the	the	DET
cjfa-4712	90	18	idea	idea	NOUN
cjfa-4712	90	19	of	of	ADP
cjfa-4712	90	20	sustainable	sustainable	ADJ
cjfa-4712	90	21	growth	growth	NOUN
cjfa-4712	90	22	,	,	PUNCT
cjfa-4712	90	23	with	with	ADP
cjfa-4712	90	24	the	the	DET
cjfa-4712	90	25	idea	idea	NOUN
cjfa-4712	90	26	of	of	ADP
cjfa-4712	90	27	social	social	ADJ
cjfa-4712	90	28	responsibility	responsibility	NOUN
cjfa-4712	90	29	reporting	report	VERB
cjfa-4712	90	30	serving	serve	VERB
cjfa-4712	90	31	this	this	DET
cjfa-4712	90	32	purpose	purpose	NOUN
cjfa-4712	90	33	.	.	PUNCT
cjfa-4712	91	1	it	it	PRON
cjfa-4712	91	2	seems	seem	VERB
cjfa-4712	91	3	that	that	SCONJ
cjfa-4712	91	4	according	accord	VERB
cjfa-4712	91	5	to	to	ADP
cjfa-4712	91	6	both	both	DET
cjfa-4712	91	7	these	these	DET
cjfa-4712	91	8	initiatives	initiative	NOUN
cjfa-4712	91	9	the	the	DET
cjfa-4712	91	10	future	future	NOUN
cjfa-4712	91	11	of	of	ADP
cjfa-4712	91	12	corporate	corporate	ADJ
cjfa-4712	91	13	reporting	reporting	NOUN
cjfa-4712	91	14	is	be	AUX
cjfa-4712	91	15	predetermined	predetermine	VERB
cjfa-4712	91	16	.	.	PUNCT
cjfa-4712	92	1	it	it	PRON
cjfa-4712	92	2	may	may	AUX
cjfa-4712	92	3	be	be	AUX
cjfa-4712	92	4	summed	sum	VERB
cjfa-4712	92	5	up	up	ADP
cjfa-4712	92	6	in	in	ADP
cjfa-4712	92	7	the	the	DET
cjfa-4712	92	8	phrase	phrase	NOUN
cjfa-4712	92	9	:	:	PUNCT
cjfa-4712	92	10	integrated	integrate	VERB
cjfa-4712	92	11	reporting	reporting	NOUN
cjfa-4712	92	12	on	on	ADP
cjfa-4712	92	13	the	the	DET
cjfa-4712	92	14	value	value	NOUN
cjfa-4712	92	15	created	create	VERB
cjfa-4712	92	16	within	within	ADP
cjfa-4712	92	17	sustainable	sustainable	ADJ
cjfa-4712	92	18	growth	growth	NOUN
cjfa-4712	92	19	.	.	PUNCT
cjfa-4712	93	1	the	the	DET
cjfa-4712	93	2	fourth	fourth	ADJ
cjfa-4712	93	3	era	era	NOUN
cjfa-4712	93	4	in	in	ADP
cjfa-4712	93	5	the	the	DET
cjfa-4712	93	6	development	development	NOUN
cjfa-4712	93	7	of	of	ADP
cjfa-4712	93	8	corporate	corporate	ADJ
cjfa-4712	93	9	reporting	reporting	NOUN
cjfa-4712	93	10	in	in	ADP
cjfa-4712	93	11	the	the	DET
cjfa-4712	93	12	era	era	NOUN
cjfa-4712	93	13	of	of	ADP
cjfa-4712	93	14	the	the	DET
cjfa-4712	93	15	imperative	imperative	NOUN
cjfa-4712	93	16	of	of	ADP
cjfa-4712	93	17	sustainable	sustainable	ADJ
cjfa-4712	93	18	growth	growth	NOUN
cjfa-4712	93	19	,	,	PUNCT
cjfa-4712	93	20	corporate	corporate	ADJ
cjfa-4712	93	21	performance	performance	NOUN
cjfa-4712	93	22	reporting	reporting	NOUN
cjfa-4712	93	23	standards	standard	NOUN
cjfa-4712	93	24	are	be	AUX
cjfa-4712	93	25	developed	develop	VERB
cjfa-4712	93	26	in	in	ADP
cjfa-4712	93	27	the	the	DET
cjfa-4712	93	28	world	world	NOUN
cjfa-4712	93	29	by	by	ADP
cjfa-4712	93	30	the	the	DET
cjfa-4712	93	31	two	two	NUM
cjfa-4712	93	32	aforementioned	aforementioned	ADJ
cjfa-4712	93	33	initiatives	initiative	NOUN
cjfa-4712	93	34	-	-	PUNCT
cjfa-4712	93	35	cum	cum	NOUN
cjfa-4712	93	36	-	-	PUNCT
cjfa-4712	93	37	institutions	institution	NOUN
cjfa-4712	93	38	:	:	PUNCT
cjfa-4712	93	39	the	the	DET
cjfa-4712	93	40	global	global	ADJ
cjfa-4712	93	41	reporting	reporting	NOUN
cjfa-4712	93	42	initiative	initiative	NOUN
cjfa-4712	93	43	(	(	PUNCT
cjfa-4712	93	44	gri	gri	PROPN
cjfa-4712	93	45	)	)	PUNCT
cjfa-4712	93	46	and	and	CCONJ
cjfa-4712	93	47	the	the	DET
cjfa-4712	93	48	international	international	ADJ
cjfa-4712	93	49	integrated	integrated	ADJ
cjfa-4712	93	50	reporting	reporting	NOUN
cjfa-4712	93	51	council	council	NOUN
cjfa-4712	93	52	(	(	PUNCT
cjfa-4712	93	53	iirc	iirc	NOUN
cjfa-4712	93	54	)	)	PUNCT
cjfa-4712	93	55	.	.	PUNCT
cjfa-4712	94	1	the	the	DET
cjfa-4712	94	2	former	former	ADJ
cjfa-4712	94	3	focuses	focus	VERB
cjfa-4712	94	4	its	its	PRON
cjfa-4712	94	5	efforts	effort	NOUN
cjfa-4712	94	6	on	on	ADP
cjfa-4712	94	7	the	the	DET
cjfa-4712	94	8	creation	creation	NOUN
cjfa-4712	94	9	of	of	ADP
cjfa-4712	94	10	reporting	reporting	NOUN
cjfa-4712	94	11	standards	standard	NOUN
cjfa-4712	94	12	in	in	ADP
cjfa-4712	94	13	relation	relation	NOUN
cjfa-4712	94	14	to	to	ADP
cjfa-4712	94	15	the	the	DET
cjfa-4712	94	16	social	social	ADJ
cjfa-4712	94	17	responsibility	responsibility	NOUN
cjfa-4712	94	18	of	of	ADP
cjfa-4712	94	19	management	management	NOUN
cjfa-4712	94	20	board	board	NOUN
cjfa-4712	94	21	,	,	PUNCT
cjfa-4712	94	22	the	the	DET
cjfa-4712	94	23	latter	latter	ADJ
cjfa-4712	94	24	on	on	ADP
cjfa-4712	94	25	integrated	integrated	ADJ
cjfa-4712	94	26	reporting	reporting	NOUN
cjfa-4712	94	27	.	.	PUNCT
cjfa-4712	95	1	the	the	DET
cjfa-4712	95	2	gri	gri	PROPN
cjfa-4712	95	3	defines	define	VERB
cjfa-4712	95	4	the	the	DET
cjfa-4712	95	5	relation	relation	NOUN
cjfa-4712	95	6	between	between	ADP
cjfa-4712	95	7	these	these	DET
cjfa-4712	95	8	standards	standard	NOUN
cjfa-4712	95	9	as	as	SCONJ
cjfa-4712	95	10	follows	follow	VERB
cjfa-4712	95	11	:	:	PUNCT
cjfa-4712	95	12	“	"	PUNCT
cjfa-4712	95	13	sustainability	sustainability	NOUN
cjfa-4712	95	14	reporting	reporting	NOUN
cjfa-4712	95	15	is	be	AUX
cjfa-4712	95	16	a	a	DET
cjfa-4712	95	17	process	process	NOUN
cjfa-4712	95	18	that	that	PRON
cjfa-4712	95	19	assists	assist	VERB
cjfa-4712	95	20	organizations	organization	NOUN
cjfa-4712	95	21	in	in	ADP
cjfa-4712	95	22	goal	goal	NOUN
cjfa-4712	95	23	setting	setting	NOUN
cjfa-4712	95	24	,	,	PUNCT
cjfa-4712	95	25	measuring	measure	VERB
cjfa-4712	95	26	performance	performance	NOUN
cjfa-4712	95	27	and	and	CCONJ
cjfa-4712	95	28	management	management	NOUN
cjfa-4712	95	29	change	change	NOUN
cjfa-4712	95	30	towards	towards	ADP
cjfa-4712	95	31	a	a	DET
cjfa-4712	95	32	sustainable	sustainable	ADJ
cjfa-4712	95	33	global	global	ADJ
cjfa-4712	95	34	economy	economy	NOUN
cjfa-4712	95	35	–	–	PUNCT
cjfa-4712	95	36	one	one	NOUN
cjfa-4712	95	37	that	that	PRON
cjfa-4712	95	38	combines	combine	VERB
cjfa-4712	95	39	long	long	ADJ
cjfa-4712	95	40	term	term	NOUN
cjfa-4712	95	41	profitability	profitability	NOUN
cjfa-4712	95	42	with	with	ADP
cjfa-4712	95	43	social	social	ADJ
cjfa-4712	95	44	responsibility	responsibility	NOUN
cjfa-4712	95	45	and	and	CCONJ
cjfa-4712	95	46	environmental	environmental	ADJ
cjfa-4712	95	47	care	care	NOUN
cjfa-4712	95	48	.	.	PUNCT
cjfa-4712	95	49	”	"	PUNCT
cjfa-4712	96	1	(	(	PUNCT
cjfa-4712	96	2	sustainability	sustainability	NOUN
cjfa-4712	96	3	reporting	reporting	NOUN
cjfa-4712	96	4	guidelines	guideline	NOUN
cjfa-4712	96	5	2013	2013	NUM
cjfa-4712	96	6	,	,	PUNCT
cjfa-4712	96	7	85	85	NUM
cjfa-4712	96	8	)	)	PUNCT
cjfa-4712	96	9	the	the	DET
cjfa-4712	96	10	principles	principle	NOUN
cjfa-4712	96	11	and	and	CCONJ
cjfa-4712	96	12	information	information	NOUN
cjfa-4712	96	13	structure	structure	NOUN
cjfa-4712	96	14	of	of	ADP
cjfa-4712	96	15	this	this	DET
cjfa-4712	96	16	report	report	NOUN
cjfa-4712	96	17	are	be	AUX
cjfa-4712	96	18	presented	present	VERB
cjfa-4712	96	19	in	in	ADP
cjfa-4712	96	20	table	table	NOUN
cjfa-4712	96	21	1	1	NUM
cjfa-4712	96	22	according	accord	VERB
cjfa-4712	96	23	to	to	ADP
cjfa-4712	96	24	the	the	DET
cjfa-4712	96	25	gri	gri	NOUN
cjfa-4712	96	26	-	-	PUNCT
cjfa-4712	96	27	g4	g4	NOUN
cjfa-4712	96	28	guidelines	guideline	NOUN
cjfa-4712	96	29	.	.	PUNCT
cjfa-4712	97	1	according	accord	VERB
cjfa-4712	97	2	to	to	ADP
cjfa-4712	97	3	the	the	DET
cjfa-4712	97	4	gri	gri	NOUN
cjfa-4712	97	5	,	,	PUNCT
cjfa-4712	97	6	social	social	ADJ
cjfa-4712	97	7	responsibility	responsibility	NOUN
cjfa-4712	97	8	reporting	reporting	NOUN
cjfa-4712	97	9	–	–	PUNCT
cjfa-4712	97	10	focused	focus	VERB
cjfa-4712	97	11	primarily	primarily	ADV
cjfa-4712	97	12	,	,	PUNCT
cjfa-4712	97	13	if	if	SCONJ
cjfa-4712	97	14	not	not	PART
cjfa-4712	97	15	exclusively	exclusively	ADV
cjfa-4712	97	16	,	,	PUNCT
cjfa-4712	97	17	on	on	ADP
cjfa-4712	97	18	sustainable	sustainable	ADJ
cjfa-4712	97	19	growth	growth	NOUN
cjfa-4712	97	20	–	–	PUNCT
cjfa-4712	97	21	is	be	AUX
cjfa-4712	97	22	a	a	DET
cjfa-4712	97	23	platform	platform	NOUN
cjfa-4712	97	24	of	of	ADP
cjfa-4712	97	25	communication	communication	NOUN
cjfa-4712	97	26	of	of	ADP
cjfa-4712	97	27	both	both	CCONJ
cjfa-4712	97	28	positive	positive	ADJ
cjfa-4712	97	29	and	and	CCONJ
cjfa-4712	97	30	negative	negative	ADJ
cjfa-4712	97	31	effects	effect	NOUN
cjfa-4712	97	32	of	of	ADP
cjfa-4712	97	33	important	important	ADJ
cjfa-4712	97	34	aspects	aspect	NOUN
cjfa-4712	97	35	(	(	PUNCT
cjfa-4712	97	36	i.e.	i.e.	X
cjfa-4712	97	37	material	material	NOUN
cjfa-4712	97	38	for	for	ADP
cjfa-4712	97	39	the	the	DET
cjfa-4712	97	40	stakeholders	stakeholder	NOUN
cjfa-4712	97	41	)	)	PUNCT
cjfa-4712	97	42	of	of	ADP
cjfa-4712	97	43	corporate	corporate	ADJ
cjfa-4712	97	44	activity	activity	NOUN
cjfa-4712	97	45	in	in	ADP
cjfa-4712	97	46	the	the	DET
cjfa-4712	97	47	economic	economic	ADJ
cjfa-4712	97	48	,	,	PUNCT
cjfa-4712	97	49	social	social	ADJ
cjfa-4712	97	50	,	,	PUNCT
cjfa-4712	97	51	environmental	environmental	ADJ
cjfa-4712	97	52	and	and	CCONJ
cjfa-4712	97	53	management	management	NOUN
cjfa-4712	97	54	areas	area	NOUN
cjfa-4712	97	55	.	.	PUNCT
cjfa-4712	98	1	the	the	DET
cjfa-4712	98	2	stakeholders	stakeholder	NOUN
cjfa-4712	98	3	of	of	ADP
cjfa-4712	98	4	these	these	DET
cjfa-4712	98	5	reports	report	NOUN
cjfa-4712	98	6	may	may	AUX
cjfa-4712	98	7	be	be	AUX
cjfa-4712	98	8	investors	investor	NOUN
cjfa-4712	98	9	as	as	ADV
cjfa-4712	98	10	well	well	ADV
cjfa-4712	98	11	as	as	ADP
cjfa-4712	98	12	other	other	ADJ
cjfa-4712	98	13	entities	entity	NOUN
cjfa-4712	98	14	to	to	PART
cjfa-4712	98	15	which	which	PRON
cjfa-4712	98	16	the	the	DET
cjfa-4712	98	17	company	company	NOUN
cjfa-4712	98	18	activities	activity	NOUN
cjfa-4712	98	19	are	be	AUX
cjfa-4712	98	20	not	not	PART
cjfa-4712	98	21	indifferent	indifferent	ADJ
cjfa-4712	98	22	.	.	PUNCT
cjfa-4712	99	1	and	and	CCONJ
cjfa-4712	99	2	integrated	integrate	VERB
cjfa-4712	99	3	reporting	reporting	NOUN
cjfa-4712	99	4	is	be	AUX
cjfa-4712	99	5	a	a	DET
cjfa-4712	99	6	new	new	ADJ
cjfa-4712	99	7	emerging	emerge	VERB
cjfa-4712	99	8	trend	trend	NOUN
cjfa-4712	99	9	in	in	ADP
cjfa-4712	99	10	corporate	corporate	ADJ
cjfa-4712	99	11	reporting	reporting	NOUN
cjfa-4712	99	12	,	,	PUNCT
cjfa-4712	99	13	whose	whose	DET
cjfa-4712	99	14	major	major	ADJ
cjfa-4712	99	15	stakeholders	stakeholder	NOUN
cjfa-4712	99	16	are	be	AUX
cjfa-4712	99	17	,	,	PUNCT
cjfa-4712	99	18	according	accord	VERB
cjfa-4712	99	19	to	to	ADP
cjfa-4712	99	20	the	the	DET
cjfa-4712	99	21	gri	gri	NOUN
cjfa-4712	99	22	,	,	PUNCT
cjfa-4712	99	23	the	the	DET
cjfa-4712	99	24	providers	provider	NOUN
cjfa-4712	99	25	of	of	ADP
cjfa-4712	99	26	financial	financial	ADJ
cjfa-4712	99	27	capital	capital	NOUN
cjfa-4712	99	28	to	to	ADP
cjfa-4712	99	29	this	this	DET
cjfa-4712	99	30	company	company	NOUN
cjfa-4712	99	31	.	.	PUNCT
cjfa-4712	100	1	integrated	integrate	VERB
cjfa-4712	100	2	reporting	reporting	NOUN
cjfa-4712	100	3	is	be	AUX
cjfa-4712	100	4	aimed	aim	VERB
cjfa-4712	100	5	primarily	primarily	ADV
cjfa-4712	100	6	at	at	ADP
cjfa-4712	100	7	the	the	DET
cjfa-4712	100	8	integrated	integrate	VERB
cjfa-4712	100	9	(	(	PUNCT
cjfa-4712	100	10	comprehensive	comprehensive	ADJ
cjfa-4712	100	11	)	)	PUNCT
cjfa-4712	100	12	presentation	presentation	NOUN
cjfa-4712	100	13	of	of	ADP
cjfa-4712	100	14	the	the	DET
cjfa-4712	100	15	key	key	ADJ
cjfa-4712	100	16	factors	factor	NOUN
cjfa-4712	100	17	essential	essential	ADJ
cjfa-4712	100	18	for	for	ADP
cjfa-4712	100	19	the	the	DET
cjfa-4712	100	20	present	present	ADJ
cjfa-4712	100	21	and	and	CCONJ
cjfa-4712	100	22	future	future	ADJ
cjfa-4712	100	23	creation	creation	NOUN
cjfa-4712	100	24	of	of	ADP
cjfa-4712	100	25	value	value	NOUN
cjfa-4712	100	26	in	in	ADP
cjfa-4712	100	27	a	a	DET
cjfa-4712	100	28	given	give	VERB
cjfa-4712	100	29	company	company	NOUN
cjfa-4712	100	30	(	(	PUNCT
cjfa-4712	100	31	organisation	organisation	NOUN
cjfa-4712	100	32	)	)	PUNCT
cjfa-4712	100	33	.	.	PUNCT
cjfa-4712	101	1	integrated	integrate	VERB
cjfa-4712	101	2	reports	report	NOUN
cjfa-4712	101	3	are	be	AUX
cjfa-4712	101	4	built	build	VERB
cjfa-4712	101	5	on	on	ADP
cjfa-4712	101	6	the	the	DET
cjfa-4712	101	7	basis	basis	NOUN
cjfa-4712	101	8	of	of	ADP
cjfa-4712	101	9	idea	idea	NOUN
cjfa-4712	101	10	of	of	ADP
cjfa-4712	101	11	sustainability	sustainability	NOUN
cjfa-4712	101	12	related	relate	VERB
cjfa-4712	101	13	reporting	reporting	NOUN
cjfa-4712	101	14	and	and	CCONJ
cjfa-4712	101	15	disclosures	disclosure	NOUN
cjfa-4712	101	16	.	.	PUNCT
cjfa-4712	102	1	in	in	ADP
cjfa-4712	102	2	an	an	DET
cjfa-4712	102	3	integrated	integrated	ADJ
cjfa-4712	102	4	report	report	NOUN
cjfa-4712	102	5	a	a	DET
cjfa-4712	102	6	business	business	NOUN
cjfa-4712	102	7	organisation	organisation	NOUN
cjfa-4712	102	8	provides	provide	VERB
cjfa-4712	102	9	concise	concise	ADJ
cjfa-4712	102	10	information	information	NOUN
cjfa-4712	102	11	about	about	ADP
cjfa-4712	102	12	the	the	DET
cjfa-4712	102	13	way	way	NOUN
cjfa-4712	102	14	it	it	PRON
cjfa-4712	102	15	pursues	pursue	VERB
cjfa-4712	102	16	its	its	PRON
cjfa-4712	102	17	strategy	strategy	NOUN
cjfa-4712	102	18	,	,	PUNCT
cjfa-4712	102	19	management	management	NOUN
cjfa-4712	102	20	,	,	PUNCT
cjfa-4712	102	21	performance	performance	NOUN
cjfa-4712	102	22	and	and	CCONJ
cjfa-4712	102	23	goals	goal	NOUN
cjfa-4712	102	24	thanks	thank	NOUN
cjfa-4712	102	25	to	to	ADP
cjfa-4712	102	26	which	which	PRON
cjfa-4712	102	27	it	it	PRON
cjfa-4712	102	28	creates	create	VERB
cjfa-4712	102	29	value	value	NOUN
cjfa-4712	102	30	over	over	ADP
cjfa-4712	102	31	time	time	NOUN
cjfa-4712	102	32	.	.	PUNCT
cjfa-4712	103	1	thus	thus	ADV
cjfa-4712	103	2	,	,	PUNCT
cjfa-4712	103	3	an	an	DET
cjfa-4712	103	4	integrated	integrate	VERB
cjfa-4712	103	5	report	report	NOUN
cjfa-4712	103	6	is	be	AUX
cjfa-4712	103	7	not	not	PART
cjfa-4712	103	8	a	a	DET
cjfa-4712	103	9	traditional	traditional	ADJ
cjfa-4712	103	10	annual	annual	ADJ
cjfa-4712	103	11	report	report	NOUN
cjfa-4712	103	12	abstract	abstract	ADJ
cjfa-4712	103	13	.	.	PUNCT
cjfa-4712	104	1	neither	neither	CCONJ
cjfa-4712	104	2	is	be	AUX
cjfa-4712	104	3	it	it	PRON
cjfa-4712	104	4	a	a	DET
cjfa-4712	104	5	combination	combination	NOUN
cjfa-4712	104	6	of	of	ADP
cjfa-4712	104	7	a	a	DET
cjfa-4712	104	8	financial	financial	ADJ
cjfa-4712	104	9	report	report	NOUN
cjfa-4712	104	10	table	table	NOUN
cjfa-4712	104	11	1	1	NUM
cjfa-4712	104	12	.	.	PUNCT
cjfa-4712	104	13	preparation	preparation	NOUN
cjfa-4712	104	14	principles	principle	NOUN
cjfa-4712	104	15	and	and	CCONJ
cjfa-4712	104	16	information	information	NOUN
cjfa-4712	104	17	structure	structure	NOUN
cjfa-4712	104	18	framework	framework	NOUN
cjfa-4712	104	19	of	of	ADP
cjfa-4712	104	20	csr	csr	NOUN
cjfa-4712	104	21	and	and	CCONJ
cjfa-4712	104	22	sustainability	sustainability	NOUN
cjfa-4712	104	23	reporting	reporting	NOUN
cjfa-4712	104	24	according	accord	VERB
cjfa-4712	104	25	to	to	ADP
cjfa-4712	104	26	the	the	DET
cjfa-4712	104	27	gri	gri	NOUN
cjfa-4712	104	28	-	-	PUNCT
cjfa-4712	104	29	g4	g4	NOUN
cjfa-4712	104	30	(	(	PUNCT
cjfa-4712	104	31	may	may	NOUN
cjfa-4712	104	32	2013	2013	NUM
cjfa-4712	104	33	)	)	PUNCT
cjfa-4712	104	34	csr	csr	NOUN
cjfa-4712	104	35	and	and	CCONJ
cjfa-4712	104	36	sustainability	sustainability	NOUN
cjfa-4712	104	37	reporting	reporting	NOUN
cjfa-4712	104	38	according	accord	VERB
cjfa-4712	104	39	to	to	ADP
cjfa-4712	104	40	the	the	DET
cjfa-4712	104	41	gri	gri	NOUN
cjfa-4712	104	42	-	-	PUNCT
cjfa-4712	104	43	g4	g4	NOUN
cjfa-4712	104	44	(	(	PUNCT
cjfa-4712	104	45	may	may	AUX
cjfa-4712	104	46	2013)1	2013)1	NUM
cjfa-4712	104	47	preparation	preparation	NOUN
cjfa-4712	104	48	principles	principle	NOUN
cjfa-4712	104	49	information	information	NOUN
cjfa-4712	104	50	structure	structure	NOUN
cjfa-4712	104	51	referring	refer	VERB
cjfa-4712	104	52	to	to	ADP
cjfa-4712	104	53	content	content	NOUN
cjfa-4712	104	54	:	:	PUNCT
cjfa-4712	104	55	z1	z1	NUM
cjfa-4712	104	56	:	:	PUNCT
cjfa-4712	104	57	stakeholders	stakeholder	NOUN
cjfa-4712	104	58	inclusiveness	inclusiveness	PROPN
cjfa-4712	104	59	z2	z2	NOUN
cjfa-4712	104	60	:	:	PUNCT
cjfa-4712	104	61	sustainability	sustainability	NOUN
cjfa-4712	104	62	context	context	NOUN
cjfa-4712	104	63	z3	z3	PROPN
cjfa-4712	104	64	:	:	PUNCT
cjfa-4712	104	65	materiality	materiality	NOUN
cjfa-4712	104	66	of	of	ADP
cjfa-4712	104	67	organization	organization	NOUN
cjfa-4712	104	68	’s	’s	PART
cjfa-4712	104	69	significant	significant	ADJ
cjfa-4712	104	70	economic	economic	ADJ
cjfa-4712	104	71	,	,	PUNCT
cjfa-4712	104	72	environmental	environmental	ADJ
cjfa-4712	104	73	and	and	CCONJ
cjfa-4712	104	74	social	social	ADJ
cjfa-4712	104	75	impacts	impact	NOUN
cjfa-4712	104	76	z4	z4	NOUN
cjfa-4712	104	77	:	:	PUNCT
cjfa-4712	104	78	completeness	completeness	NOUN
cjfa-4712	104	79	referring	refer	VERB
cjfa-4712	104	80	to	to	ADP
cjfa-4712	104	81	quality	quality	NOUN
cjfa-4712	104	82	:	:	PUNCT
cjfa-4712	104	83	z5	z5	NOUN
cjfa-4712	104	84	:	:	PUNCT
cjfa-4712	104	85	balance	balance	NOUN
cjfa-4712	104	86	of	of	ADP
cjfa-4712	104	87	positive	positive	ADJ
cjfa-4712	104	88	and	and	CCONJ
cjfa-4712	104	89	negative	negative	ADJ
cjfa-4712	104	90	aspects	aspect	NOUN
cjfa-4712	104	91	z6	z6	NOUN
cjfa-4712	104	92	:	:	PUNCT
cjfa-4712	104	93	comparability	comparability	NOUN
cjfa-4712	104	94	z7	z7	PROPN
cjfa-4712	104	95	:	:	PUNCT
cjfa-4712	104	96	accuracy	accuracy	NOUN
cjfa-4712	104	97	z8	z8	PROPN
cjfa-4712	104	98	:	:	PUNCT
cjfa-4712	104	99	timeliness	timeliness	NOUN
cjfa-4712	104	100	z9	z9	PROPN
cjfa-4712	104	101	:	:	PUNCT
cjfa-4712	104	102	clarity	clarity	NOUN
cjfa-4712	104	103	z10	z10	NOUN
cjfa-4712	104	104	:	:	PUNCT
cjfa-4712	104	105	reliability	reliability	NOUN
cjfa-4712	104	106	general	general	ADJ
cjfa-4712	104	107	standard	standard	ADJ
cjfa-4712	104	108	disclosures	disclosure	NOUN
cjfa-4712	104	109	e1	e1	PROPN
cjfa-4712	104	110	:	:	PUNCT
cjfa-4712	104	111	strategy	strategy	NOUN
cjfa-4712	104	112	and	and	CCONJ
cjfa-4712	104	113	analysis	analysis	NOUN
cjfa-4712	104	114	e2	e2	NOUN
cjfa-4712	104	115	:	:	PUNCT
cjfa-4712	104	116	organisational	organisational	ADJ
cjfa-4712	104	117	profile	profile	NOUN
cjfa-4712	104	118	e3	e3	NOUN
cjfa-4712	104	119	:	:	PUNCT
cjfa-4712	104	120	identified	identify	VERB
cjfa-4712	104	121	material	material	NOUN
cjfa-4712	104	122	aspects	aspect	NOUN
cjfa-4712	104	123	and	and	CCONJ
cjfa-4712	104	124	boundaries	boundary	NOUN
cjfa-4712	104	125	e4	e4	PROPN
cjfa-4712	104	126	:	:	PUNCT
cjfa-4712	104	127	shareholder	shareholder	NOUN
cjfa-4712	104	128	engagement	engagement	PROPN
cjfa-4712	104	129	e5	e5	PROPN
cjfa-4712	104	130	:	:	PUNCT
cjfa-4712	104	131	report	report	VERB
cjfa-4712	104	132	profile	profile	NOUN
cjfa-4712	104	133	e6	e6	NOUN
cjfa-4712	104	134	:	:	PUNCT
cjfa-4712	104	135	governance	governance	NOUN
cjfa-4712	104	136	e7	e7	PROPN
cjfa-4712	104	137	:	:	PUNCT
cjfa-4712	104	138	ethics	ethic	NOUN
cjfa-4712	104	139	and	and	CCONJ
cjfa-4712	104	140	integrity	integrity	NOUN
cjfa-4712	104	141	specific	specific	ADJ
cjfa-4712	104	142	standard	standard	PROPN
cjfa-4712	104	143	disclosures	disclosure	NOUN
cjfa-4712	104	144	e8	e8	PROPN
cjfa-4712	104	145	:	:	PUNCT
cjfa-4712	104	146	management	management	NOUN
cjfa-4712	104	147	approach	approach	NOUN
cjfa-4712	104	148	e9	e9	NUM
cjfa-4712	104	149	:	:	PUNCT
cjfa-4712	104	150	indicators	indicator	NOUN
cjfa-4712	104	151	1	1	NUM
cjfa-4712	104	152	.	.	PUNCT
cjfa-4712	105	1	economic	economic	ADJ
cjfa-4712	105	2	2	2	NUM
cjfa-4712	105	3	.	.	PUNCT
cjfa-4712	105	4	environmental	environmental	ADJ
cjfa-4712	105	5	3	3	NUM
cjfa-4712	105	6	.	.	PUNCT
cjfa-4712	105	7	social	social	ADJ
cjfa-4712	105	8	͵	͵	PUNCT
cjfa-4712	105	9	labour	labour	NOUN
cjfa-4712	105	10	practices	practice	NOUN
cjfa-4712	105	11	and	and	CCONJ
cjfa-4712	105	12	decent	decent	ADJ
cjfa-4712	105	13	work	work	NOUN
cjfa-4712	105	14	,	,	PUNCT
cjfa-4712	105	15	͵	͵	ADP
cjfa-4712	105	16	human	human	ADJ
cjfa-4712	105	17	rights	right	NOUN
cjfa-4712	105	18	,	,	PUNCT
cjfa-4712	105	19	͵	͵	ADP
cjfa-4712	105	20	society	society	NOUN
cjfa-4712	105	21	͵	͵	ADP
cjfa-4712	105	22	product	product	NOUN
cjfa-4712	105	23	responsibilty	responsibilty	NOUN
cjfa-4712	105	24	1	1	NUM
cjfa-4712	105	25	 	 	SPACE
cjfa-4712	105	26	the	the	DET
cjfa-4712	105	27	first	first	ADJ
cjfa-4712	105	28	part	part	NOUN
cjfa-4712	105	29	of	of	ADP
cjfa-4712	105	30	the	the	DET
cjfa-4712	105	31	csr	csr	NOUN
cjfa-4712	105	32	report	report	NOUN
cjfa-4712	105	33	prepared	prepare	VERB
cjfa-4712	105	34	according	accord	VERB
cjfa-4712	105	35	to	to	ADP
cjfa-4712	105	36	the	the	DET
cjfa-4712	105	37	gri	gri	NOUN
cjfa-4712	105	38	-	-	PUNCT
cjfa-4712	105	39	g4	g4	NOUN
cjfa-4712	105	40	guidelines	guideline	NOUN
cjfa-4712	105	41	includes	include	VERB
cjfa-4712	105	42	58	58	NUM
cjfa-4712	105	43	groups	group	NOUN
cjfa-4712	105	44	of	of	ADP
cjfa-4712	105	45	standard	standard	ADJ
cjfa-4712	105	46	disclosures	disclosure	NOUN
cjfa-4712	105	47	,	,	PUNCT
cjfa-4712	105	48	the	the	DET
cjfa-4712	105	49	second	second	ADJ
cjfa-4712	105	50	one	one	NUM
cjfa-4712	105	51	–	–	PUNCT
cjfa-4712	105	52	92	92	NUM
cjfa-4712	105	53	groups	group	NOUN
cjfa-4712	105	54	.	.	PUNCT
cjfa-4712	106	1	the	the	DET
cjfa-4712	106	2	information	information	NOUN
cjfa-4712	106	3	structure	structure	NOUN
cjfa-4712	106	4	of	of	ADP
cjfa-4712	106	5	the	the	DET
cjfa-4712	106	6	report	report	NOUN
cjfa-4712	106	7	to	to	PART
cjfa-4712	106	8	be	be	AUX
cjfa-4712	106	9	prepared	prepare	VERB
cjfa-4712	106	10	according	accord	VERB
cjfa-4712	106	11	to	to	ADP
cjfa-4712	106	12	the	the	DET
cjfa-4712	106	13	gri	gri	NOUN
cjfa-4712	106	14	-	-	PUNCT
cjfa-4712	106	15	g4	g4	NOUN
cjfa-4712	106	16	substantially	substantially	ADV
cjfa-4712	106	17	differs	differ	VERB
cjfa-4712	106	18	from	from	ADP
cjfa-4712	106	19	the	the	DET
cjfa-4712	106	20	version	version	NOUN
cjfa-4712	106	21	presented	present	VERB
cjfa-4712	106	22	in	in	ADP
cjfa-4712	106	23	the	the	DET
cjfa-4712	106	24	g3	g3	PROPN
cjfa-4712	106	25	guidelines	guideline	NOUN
cjfa-4712	106	26	.	.	PUNCT
cjfa-4712	107	1	compare	compare	NOUN
cjfa-4712	107	2	:	:	PUNCT
cjfa-4712	107	3	for	for	ADP
cjfa-4712	107	4	example	example	NOUN
cjfa-4712	107	5	with	with	ADP
cjfa-4712	107	6	the	the	DET
cjfa-4712	107	7	structure	structure	NOUN
cjfa-4712	107	8	of	of	ADP
cjfa-4712	107	9	social	social	ADJ
cjfa-4712	107	10	responsibility	responsibility	NOUN
cjfa-4712	107	11	report	report	NOUN
cjfa-4712	107	12	made	make	VERB
cjfa-4712	107	13	according	accord	VERB
cjfa-4712	107	14	to	to	ADP
cjfa-4712	107	15	g3	g3	PROPN
cjfa-4712	107	16	by	by	ADP
cjfa-4712	107	17	kghm	kghm	PROPN
cjfa-4712	107	18	polska	polska	PROPN
cjfa-4712	107	19	miedź	miedź	PROPN
cjfa-4712	107	20	s.a	s.a	PROPN
cjfa-4712	107	21	.	.	PROPN
cjfa-4712	107	22	for	for	ADP
cjfa-4712	107	23	2012	2012	NUM
cjfa-4712	107	24	and	and	CCONJ
cjfa-4712	107	25	the	the	DET
cjfa-4712	107	26	report	report	NOUN
cjfa-4712	107	27	made	make	VERB
cjfa-4712	107	28	by	by	ADP
cjfa-4712	107	29	bhp	bhp	PROPN
cjfa-4712	107	30	billiton	billiton	PROPN
cjfa-4712	107	31	(	(	PUNCT
cjfa-4712	107	32	also	also	ADV
cjfa-4712	107	33	from	from	ADP
cjfa-4712	107	34	the	the	DET
cjfa-4712	107	35	extractive	extractive	ADJ
cjfa-4712	107	36	industry	industry	NOUN
cjfa-4712	107	37	)	)	PUNCT
cjfa-4712	107	38	for	for	ADP
cjfa-4712	107	39	2013	2013	NUM
cjfa-4712	107	40	.	.	PUNCT
cjfa-4712	108	1	see	see	VERB
cjfa-4712	108	2	also	also	ADV
cjfa-4712	108	3	grupa	grupa	PROPN
cjfa-4712	108	4	lotos	lotos	PROPN
cjfa-4712	108	5	s.a	s.a	PROPN
cjfa-4712	108	6	.	.	PROPN
cjfa-4712	108	7	integrated	integrate	VERB
cjfa-4712	108	8	annual	annual	ADJ
cjfa-4712	108	9	report	report	NOUN
cjfa-4712	108	10	2012	2012	NUM
cjfa-4712	108	11	(	(	PUNCT
cjfa-4712	108	12	prepared	prepare	VERB
cjfa-4712	108	13	according	accord	VERB
cjfa-4712	108	14	to	to	ADP
cjfa-4712	108	15	the	the	DET
cjfa-4712	108	16	gri	gri	PROPN
cjfa-4712	108	17	-	-	PUNCT
cjfa-4712	108	18	g3	g3	PROPN
cjfa-4712	108	19	guidelines	guideline	NOUN
cjfa-4712	108	20	)	)	PUNCT
cjfa-4712	108	21	.	.	PUNCT
cjfa-4712	109	1	and	and	CCONJ
cjfa-4712	109	2	although	although	SCONJ
cjfa-4712	109	3	the	the	DET
cjfa-4712	109	4	last	last	ADJ
cjfa-4712	109	5	one	one	NOUN
cjfa-4712	109	6	is	be	AUX
cjfa-4712	109	7	called	call	VERB
cjfa-4712	109	8	integrated	integrated	ADJ
cjfa-4712	109	9	annual	annual	ADJ
cjfa-4712	109	10	report	report	NOUN
cjfa-4712	109	11	,	,	PUNCT
cjfa-4712	109	12	it	it	PRON
cjfa-4712	109	13	is	be	AUX
cjfa-4712	109	14	not	not	PART
cjfa-4712	109	15	integrated	integrate	VERB
cjfa-4712	109	16	from	from	ADP
cjfa-4712	109	17	the	the	DET
cjfa-4712	109	18	iirc	iirc	ADJ
cjfa-4712	109	19	perspective	perspective	NOUN
cjfa-4712	109	20	.	.	PUNCT
cjfa-4712	110	1	in	in	ADP
cjfa-4712	110	2	contains	contain	NOUN
cjfa-4712	110	3	,	,	PUNCT
cjfa-4712	110	4	besides	besides	SCONJ
cjfa-4712	110	5	the	the	DET
cjfa-4712	110	6	information	information	NOUN
cjfa-4712	110	7	connected	connect	VERB
cjfa-4712	110	8	with	with	ADP
cjfa-4712	110	9	presentation	presentation	NOUN
cjfa-4712	110	10	of	of	ADP
cjfa-4712	110	11	lotos	lotos	PROPN
cjfa-4712	110	12	s.a	s.a	PROPN
cjfa-4712	110	13	.	.	PROPN
cjfa-4712	110	14	management	management	PROPN
cjfa-4712	110	15	board	board	PROPN
cjfa-4712	110	16	social	social	ADJ
cjfa-4712	110	17	responsibility	responsibility	NOUN
cjfa-4712	110	18	,	,	PUNCT
cjfa-4712	110	19	classic	classic	ADJ
cjfa-4712	110	20	consolidated	consolidated	ADJ
cjfa-4712	110	21	financial	financial	ADJ
cjfa-4712	110	22	reports	report	NOUN
cjfa-4712	110	23	.	.	PUNCT
cjfa-4712	111	1	thus	thus	ADV
cjfa-4712	111	2	,	,	PUNCT
cjfa-4712	111	3	this	this	DET
cjfa-4712	111	4	report	report	NOUN
cjfa-4712	111	5	is	be	AUX
cjfa-4712	111	6	actually	actually	ADV
cjfa-4712	111	7	a	a	DET
cjfa-4712	111	8	combination	combination	NOUN
cjfa-4712	111	9	of	of	ADP
cjfa-4712	111	10	financial	financial	ADJ
cjfa-4712	111	11	reporting	reporting	NOUN
cjfa-4712	111	12	and	and	CCONJ
cjfa-4712	111	13	corporate	corporate	ADJ
cjfa-4712	111	14	social	social	ADJ
cjfa-4712	111	15	responsibility	responsibility	NOUN
cjfa-4712	111	16	reporting	report	VERB
cjfa-4712	111	17	.	.	PUNCT
cjfa-4712	112	1	s	s	PART
cjfa-4712	112	2	o	o	X
cjfa-4712	112	3	u	u	NOUN
cjfa-4712	112	4	r	r	NOUN
cjfa-4712	112	5	c	c	NOUN
cjfa-4712	112	6	e	e	NOUN
cjfa-4712	112	7	:	:	PUNCT
cjfa-4712	112	8	on	on	ADP
cjfa-4712	112	9	the	the	DET
cjfa-4712	112	10	basis	basis	NOUN
cjfa-4712	112	11	of	of	ADP
cjfa-4712	112	12	:	:	PUNCT
cjfa-4712	112	13	sustainability	sustainability	NOUN
cjfa-4712	112	14	reporting	reporting	NOUN
cjfa-4712	112	15	guidelines	guideline	NOUN
cjfa-4712	112	16	g4	g4	NOUN
cjfa-4712	112	17	2013	2013	NUM
cjfa-4712	112	18	,	,	PUNCT
cjfa-4712	112	19	https://www.globalreporting.org/reporting/g4/pages/default.aspx	https://www.globalreporting.org/reporting/g4/pages/default.aspx	X
cjfa-4712	112	20	(	(	PUNCT
cjfa-4712	112	21	accessed	access	VERB
cjfa-4712	112	22	:	:	PUNCT
cjfa-4712	112	23	21.01.2014	21.01.2014	NUM
cjfa-4712	112	24	)	)	PUNCT
cjfa-4712	112	25	,	,	PUNCT
cjfa-4712	112	26	20–83	20–83	NUM
cjfa-4712	112	27	.	.	PUNCT
cjfa-4712	112	28	anna	anna	PROPN
cjfa-4712	112	29	karmańska58	karmańska58	PROPN
cjfa-4712	112	30	and	and	CCONJ
cjfa-4712	112	31	a	a	DET
cjfa-4712	112	32	social	social	ADJ
cjfa-4712	112	33	responsibility	responsibility	NOUN
cjfa-4712	112	34	report	report	NOUN
cjfa-4712	112	35	.	.	PUNCT
cjfa-4712	113	1	however	however	ADV
cjfa-4712	113	2	,	,	PUNCT
cjfa-4712	113	3	an	an	DET
cjfa-4712	113	4	integrated	integrate	VERB
cjfa-4712	113	5	report	report	NOUN
cjfa-4712	113	6	interacts	interact	VERB
cjfa-4712	113	7	with	with	ADP
cjfa-4712	113	8	other	other	ADJ
cjfa-4712	113	9	reports	report	NOUN
cjfa-4712	113	10	and	and	CCONJ
cjfa-4712	113	11	communiques	communique	NOUN
cjfa-4712	113	12	through	through	ADP
cjfa-4712	113	13	the	the	DET
cjfa-4712	113	14	reference	reference	NOUN
cjfa-4712	113	15	to	to	ADP
cjfa-4712	113	16	the	the	DET
cjfa-4712	113	17	detailed	detailed	ADJ
cjfa-4712	113	18	information	information	NOUN
cjfa-4712	113	19	presented	present	VERB
cjfa-4712	113	20	by	by	ADP
cjfa-4712	113	21	the	the	DET
cjfa-4712	113	22	company	company	NOUN
cjfa-4712	113	23	separately	separately	ADV
cjfa-4712	113	24	in	in	ADP
cjfa-4712	113	25	different	different	ADJ
cjfa-4712	113	26	sets	set	NOUN
cjfa-4712	113	27	of	of	ADP
cjfa-4712	113	28	information	information	NOUN
cjfa-4712	113	29	(	(	PUNCT
cjfa-4712	113	30	sustainability	sustainability	NOUN
cjfa-4712	113	31	reporting	reporting	NOUN
cjfa-4712	113	32	guidelines	guideline	NOUN
cjfa-4712	113	33	g4	g4	NOUN
cjfa-4712	113	34	2013	2013	NUM
cjfa-4712	113	35	,	,	PUNCT
cjfa-4712	113	36	85	85	NUM
cjfa-4712	113	37	)	)	PUNCT
cjfa-4712	113	38	.	.	PUNCT
cjfa-4712	114	1	although	although	SCONJ
cjfa-4712	114	2	the	the	DET
cjfa-4712	114	3	goals	goal	NOUN
cjfa-4712	114	4	of	of	ADP
cjfa-4712	114	5	social	social	ADJ
cjfa-4712	114	6	responsibility	responsibility	NOUN
cjfa-4712	114	7	reporting	report	VERB
cjfa-4712	114	8	and	and	CCONJ
cjfa-4712	114	9	integrated	integrated	ADJ
cjfa-4712	114	10	reporting	reporting	NOUN
cjfa-4712	114	11	are	be	AUX
cjfa-4712	114	12	different	different	ADJ
cjfa-4712	114	13	,	,	PUNCT
cjfa-4712	114	14	sustainability	sustainability	NOUN
cjfa-4712	114	15	reporting	reporting	NOUN
cjfa-4712	114	16	is	be	AUX
cjfa-4712	114	17	an	an	DET
cjfa-4712	114	18	inseparable	inseparable	ADJ
cjfa-4712	114	19	element	element	NOUN
cjfa-4712	114	20	of	of	ADP
cjfa-4712	114	21	integrated	integrated	ADJ
cjfa-4712	114	22	reporting	reporting	NOUN
cjfa-4712	114	23	.	.	PUNCT
cjfa-4712	115	1	it	it	PRON
cjfa-4712	115	2	means	mean	VERB
cjfa-4712	115	3	that	that	SCONJ
cjfa-4712	115	4	for	for	ADP
cjfa-4712	115	5	the	the	DET
cjfa-4712	115	6	company	company	NOUN
cjfa-4712	115	7	management	management	NOUN
cjfa-4712	115	8	it	it	PRON
cjfa-4712	115	9	is	be	AUX
cjfa-4712	115	10	the	the	DET
cjfa-4712	115	11	social	social	ADJ
cjfa-4712	115	12	responsibility	responsibility	NOUN
cjfa-4712	115	13	reporting	report	VERB
cjfa-4712	115	14	that	that	PRON
cjfa-4712	115	15	is	be	AUX
cjfa-4712	115	16	the	the	DET
cjfa-4712	115	17	basis	basis	NOUN
cjfa-4712	115	18	of	of	ADP
cjfa-4712	115	19	thinking	think	VERB
cjfa-4712	115	20	in	in	ADP
cjfa-4712	115	21	terms	term	NOUN
cjfa-4712	115	22	of	of	ADP
cjfa-4712	115	23	integrated	integrated	ADJ
cjfa-4712	115	24	reporting	reporting	NOUN
cjfa-4712	115	25	,	,	PUNCT
cjfa-4712	115	26	identifying	identify	VERB
cjfa-4712	115	27	important	important	ADJ
cjfa-4712	115	28	issues	issue	NOUN
cjfa-4712	115	29	in	in	ADP
cjfa-4712	115	30	setting	set	VERB
cjfa-4712	115	31	strategic	strategic	ADJ
cjfa-4712	115	32	goals	goal	NOUN
cjfa-4712	115	33	as	as	ADV
cjfa-4712	115	34	well	well	ADV
cjfa-4712	115	35	as	as	ADP
cjfa-4712	115	36	assessing	assess	VERB
cjfa-4712	115	37	the	the	DET
cjfa-4712	115	38	corporate	corporate	ADJ
cjfa-4712	115	39	potential	potential	NOUN
cjfa-4712	115	40	to	to	PART
cjfa-4712	115	41	achieve	achieve	VERB
cjfa-4712	115	42	these	these	DET
cjfa-4712	115	43	goals	goal	NOUN
cjfa-4712	115	44	and	and	CCONJ
cjfa-4712	115	45	create	create	VERB
cjfa-4712	115	46	value	value	NOUN
cjfa-4712	115	47	(	(	PUNCT
cjfa-4712	115	48	sustainability	sustainability	NOUN
cjfa-4712	115	49	reporting	reporting	NOUN
cjfa-4712	115	50	guidelines	guideline	NOUN
cjfa-4712	115	51	g4	g4	NOUN
cjfa-4712	115	52	2013	2013	NUM
cjfa-4712	115	53	,	,	PUNCT
cjfa-4712	115	54	85	85	NUM
cjfa-4712	115	55	)	)	PUNCT
cjfa-4712	115	56	.	.	PUNCT
cjfa-4712	116	1	focusing	focus	VERB
cjfa-4712	116	2	now	now	ADV
cjfa-4712	116	3	on	on	ADP
cjfa-4712	116	4	integrated	integrated	ADJ
cjfa-4712	116	5	reporting	reporting	NOUN
cjfa-4712	116	6	,	,	PUNCT
cjfa-4712	116	7	the	the	DET
cjfa-4712	116	8	basis	basis	NOUN
cjfa-4712	116	9	of	of	ADP
cjfa-4712	116	10	which	which	PRON
cjfa-4712	116	11	,	,	PUNCT
cjfa-4712	116	12	as	as	SCONJ
cjfa-4712	116	13	suggested	suggest	VERB
cjfa-4712	116	14	above	above	ADV
cjfa-4712	116	15	,	,	PUNCT
cjfa-4712	116	16	is	be	AUX
cjfa-4712	116	17	sustainable	sustainable	ADJ
cjfa-4712	116	18	way	way	NOUN
cjfa-4712	116	19	of	of	ADP
cjfa-4712	116	20	thinking	thinking	NOUN
cjfa-4712	116	21	and	and	CCONJ
cjfa-4712	116	22	decision	decision	NOUN
cjfa-4712	116	23	making	make	VERB
cjfa-4712	116	24	as	as	ADV
cjfa-4712	116	25	well	well	ADV
cjfa-4712	116	26	as	as	ADP
cjfa-4712	116	27	the	the	DET
cjfa-4712	116	28	attention	attention	NOUN
cjfa-4712	116	29	paid	pay	VERB
cjfa-4712	116	30	to	to	ADP
cjfa-4712	116	31	value	value	VERB
cjfa-4712	116	32	,	,	PUNCT
cjfa-4712	116	33	which	which	PRON
cjfa-4712	116	34	i	i	PRON
cjfa-4712	116	35	am	be	AUX
cjfa-4712	116	36	willing	willing	ADJ
cjfa-4712	116	37	to	to	PART
cjfa-4712	116	38	refer	refer	VERB
cjfa-4712	116	39	later	later	ADV
cjfa-4712	116	40	on	on	ADV
cjfa-4712	116	41	,	,	PUNCT
cjfa-4712	116	42	and	and	CCONJ
cjfa-4712	116	43	around	around	ADP
cjfa-4712	116	44	which	which	PRON
cjfa-4712	116	45	the	the	DET
cjfa-4712	116	46	issues	issue	NOUN
cjfa-4712	116	47	of	of	ADP
cjfa-4712	116	48	information	information	NOUN
cjfa-4712	116	49	capacity	capacity	NOUN
cjfa-4712	116	50	and	and	CCONJ
cjfa-4712	116	51	report	report	NOUN
cjfa-4712	116	52	construction	construction	NOUN
cjfa-4712	116	53	are	be	AUX
cjfa-4712	116	54	concentrated	concentrate	VERB
cjfa-4712	116	55	,	,	PUNCT
cjfa-4712	116	56	let	let	VERB
cjfa-4712	116	57	me	i	PRON
cjfa-4712	116	58	emphasize	emphasize	VERB
cjfa-4712	116	59	a	a	DET
cjfa-4712	116	60	few	few	ADJ
cjfa-4712	116	61	questions6	questions6	NOUN
cjfa-4712	116	62	:	:	PUNCT
cjfa-4712	116	63	first	first	X
cjfa-4712	116	64	,	,	PUNCT
cjfa-4712	116	65	a	a	DET
cjfa-4712	116	66	peculiar	peculiar	ADJ
cjfa-4712	116	67	mission	mission	NOUN
cjfa-4712	116	68	of	of	ADP
cjfa-4712	116	69	integrated	integrated	ADJ
cjfa-4712	116	70	reporting	reporting	NOUN
cjfa-4712	116	71	is	be	AUX
cjfa-4712	116	72	providing	provide	VERB
cjfa-4712	116	73	information	information	NOUN
cjfa-4712	116	74	which	which	PRON
cjfa-4712	116	75	could	could	AUX
cjfa-4712	116	76	be	be	AUX
cjfa-4712	116	77	used	use	VERB
cjfa-4712	116	78	,	,	PUNCT
cjfa-4712	116	79	according	accord	VERB
cjfa-4712	116	80	to	to	ADP
cjfa-4712	116	81	the	the	DET
cjfa-4712	116	82	iirc	iirc	NOUN
cjfa-4712	116	83	by	by	ADP
cjfa-4712	116	84	the	the	DET
cjfa-4712	116	85	suppliers	supplier	NOUN
cjfa-4712	116	86	of	of	ADP
cjfa-4712	116	87	working	work	VERB
cjfa-4712	116	88	capital	capital	NOUN
cjfa-4712	116	89	to	to	PART
cjfa-4712	116	90	be	be	AUX
cjfa-4712	116	91	effectively	effectively	ADV
cjfa-4712	116	92	allocated	allocate	VERB
cjfa-4712	116	93	.	.	PUNCT
cjfa-4712	117	1	in	in	ADP
cjfa-4712	117	2	the	the	DET
cjfa-4712	117	3	iirc	iirc	NOUN
cjfa-4712	117	4	guidelines	guideline	VERB
cjfa-4712	117	5	the	the	DET
cjfa-4712	117	6	working	work	VERB
cjfa-4712	117	7	capital	capital	NOUN
cjfa-4712	117	8	has	have	AUX
cjfa-4712	117	9	not	not	PART
cjfa-4712	117	10	been	be	AUX
cjfa-4712	117	11	precisely	precisely	ADV
cjfa-4712	117	12	defined	define	VERB
cjfa-4712	117	13	.	.	PUNCT
cjfa-4712	118	1	this	this	DET
cjfa-4712	118	2	fact	fact	NOUN
cjfa-4712	118	3	poses	pose	VERB
cjfa-4712	118	4	a	a	DET
cjfa-4712	118	5	threat	threat	NOUN
cjfa-4712	118	6	of	of	ADP
cjfa-4712	118	7	at	at	ADV
cjfa-4712	118	8	least	least	ADJ
cjfa-4712	118	9	threefold	threefold	ADJ
cjfa-4712	118	10	perception	perception	NOUN
cjfa-4712	118	11	of	of	ADP
cjfa-4712	118	12	this	this	DET
cjfa-4712	118	13	notion	notion	NOUN
cjfa-4712	118	14	,	,	PUNCT
cjfa-4712	118	15	different	different	ADJ
cjfa-4712	118	16	on	on	ADP
cjfa-4712	118	17	different	different	ADJ
cjfa-4712	118	18	grounds	ground	NOUN
cjfa-4712	118	19	:	:	PUNCT
cjfa-4712	118	20	management	management	NOUN
cjfa-4712	118	21	or	or	CCONJ
cjfa-4712	118	22	finance	finance	NOUN
cjfa-4712	118	23	or	or	CCONJ
cjfa-4712	118	24	accounting	accounting	NOUN
cjfa-4712	118	25	.	.	PUNCT
cjfa-4712	119	1	this	this	DET
cjfa-4712	119	2	remark	remark	NOUN
cjfa-4712	119	3	is	be	AUX
cjfa-4712	119	4	not	not	PART
cjfa-4712	119	5	to	to	PART
cjfa-4712	119	6	be	be	AUX
cjfa-4712	119	7	ignored	ignore	VERB
cjfa-4712	119	8	in	in	ADP
cjfa-4712	119	9	view	view	NOUN
cjfa-4712	119	10	of	of	ADP
cjfa-4712	119	11	the	the	DET
cjfa-4712	119	12	prediction	prediction	NOUN
cjfa-4712	119	13	that	that	SCONJ
cjfa-4712	119	14	the	the	DET
cjfa-4712	119	15	construction	construction	NOUN
cjfa-4712	119	16	of	of	ADP
cjfa-4712	119	17	integrated	integrated	ADJ
cjfa-4712	119	18	reporting	reporting	NOUN
cjfa-4712	119	19	will	will	AUX
cjfa-4712	119	20	require	require	VERB
cjfa-4712	119	21	a	a	DET
cjfa-4712	119	22	multicompetence	multicompetence	NOUN
cjfa-4712	119	23	team	team	NOUN
cjfa-4712	119	24	work	work	VERB
cjfa-4712	119	25	.	.	PUNCT
cjfa-4712	120	1	second	second	ADV
cjfa-4712	120	2	,	,	PUNCT
cjfa-4712	120	3	integrated	integrated	ADJ
cjfa-4712	120	4	reporting	reporting	NOUN
cjfa-4712	120	5	is	be	AUX
cjfa-4712	120	6	aimed	aim	VERB
cjfa-4712	120	7	at	at	ADP
cjfa-4712	120	8	the	the	DET
cjfa-4712	120	9	explanation	explanation	NOUN
cjfa-4712	120	10	of	of	ADP
cjfa-4712	120	11	the	the	DET
cjfa-4712	120	12	way	way	NOUN
cjfa-4712	120	13	a	a	DET
cjfa-4712	120	14	company	company	NOUN
cjfa-4712	120	15	(	(	PUNCT
cjfa-4712	120	16	organisation	organisation	NOUN
cjfa-4712	120	17	)	)	PUNCT
cjfa-4712	120	18	creates	create	VERB
cjfa-4712	120	19	value	value	NOUN
cjfa-4712	120	20	in	in	ADP
cjfa-4712	120	21	the	the	DET
cjfa-4712	120	22	short	short	ADJ
cjfa-4712	120	23	,	,	PUNCT
cjfa-4712	120	24	medium	medium	ADJ
cjfa-4712	120	25	and	and	CCONJ
cjfa-4712	120	26	long	long	ADJ
cjfa-4712	120	27	-	-	PUNCT
cjfa-4712	120	28	term	term	NOUN
cjfa-4712	120	29	.	.	PUNCT
cjfa-4712	121	1	in	in	ADP
cjfa-4712	121	2	the	the	DET
cjfa-4712	121	3	iirc	iirc	NOUN
cjfa-4712	121	4	guidelines	guideline	VERB
cjfa-4712	121	5	the	the	DET
cjfa-4712	121	6	explanation	explanation	NOUN
cjfa-4712	121	7	of	of	ADP
cjfa-4712	121	8	the	the	DET
cjfa-4712	121	9	term	term	NOUN
cjfa-4712	121	10	value	value	NOUN
cjfa-4712	121	11	is	be	AUX
cjfa-4712	121	12	missing	miss	VERB
cjfa-4712	121	13	.	.	PUNCT
cjfa-4712	122	1	a	a	DET
cjfa-4712	122	2	well	well	ADV
cjfa-4712	122	3	justified	justify	VERB
cjfa-4712	122	4	question	question	NOUN
cjfa-4712	122	5	may	may	AUX
cjfa-4712	122	6	be	be	AUX
cjfa-4712	122	7	asked	ask	VERB
cjfa-4712	122	8	:	:	PUNCT
cjfa-4712	122	9	if	if	SCONJ
cjfa-4712	122	10	something	something	PRON
cjfa-4712	122	11	has	have	AUX
cjfa-4712	122	12	not	not	PART
cjfa-4712	122	13	been	be	AUX
cjfa-4712	122	14	described	describe	VERB
cjfa-4712	122	15	,	,	PUNCT
cjfa-4712	122	16	how	how	SCONJ
cjfa-4712	122	17	should	should	AUX
cjfa-4712	122	18	it	it	PRON
cjfa-4712	122	19	be	be	AUX
cjfa-4712	122	20	known	know	VERB
cjfa-4712	122	21	that	that	SCONJ
cjfa-4712	122	22	it	it	PRON
cjfa-4712	122	23	is	be	AUX
cjfa-4712	122	24	supposed	suppose	VERB
cjfa-4712	122	25	to	to	PART
cjfa-4712	122	26	be	be	AUX
cjfa-4712	122	27	created	create	VERB
cjfa-4712	122	28	or	or	CCONJ
cjfa-4712	122	29	how	how	SCONJ
cjfa-4712	122	30	should	should	AUX
cjfa-4712	122	31	it	it	PRON
cjfa-4712	122	32	be	be	AUX
cjfa-4712	122	33	known	know	VERB
cjfa-4712	122	34	that	that	SCONJ
cjfa-4712	122	35	it	it	PRON
cjfa-4712	122	36	is	be	AUX
cjfa-4712	122	37	being	be	AUX
cjfa-4712	122	38	created	create	VERB
cjfa-4712	122	39	at	at	ADV
cjfa-4712	122	40	all	all	ADV
cjfa-4712	122	41	?	?	PUNCT
cjfa-4712	123	1	third	third	ADV
cjfa-4712	123	2	,	,	PUNCT
cjfa-4712	123	3	the	the	DET
cjfa-4712	123	4	iifc	iifc	NOUN
cjfa-4712	123	5	claims	claim	VERB
cjfa-4712	123	6	that	that	SCONJ
cjfa-4712	123	7	such	such	DET
cjfa-4712	123	8	a	a	DET
cjfa-4712	123	9	report	report	NOUN
cjfa-4712	123	10	brings	bring	VERB
cjfa-4712	123	11	benefits	benefit	NOUN
cjfa-4712	123	12	to	to	ADP
cjfa-4712	123	13	all	all	DET
cjfa-4712	123	14	the	the	DET
cjfa-4712	123	15	entities	entity	NOUN
cjfa-4712	123	16	interested	interested	ADJ
cjfa-4712	123	17	in	in	ADP
cjfa-4712	123	18	how	how	SCONJ
cjfa-4712	123	19	a	a	DET
cjfa-4712	123	20	company	company	NOUN
cjfa-4712	123	21	creates	create	VERB
cjfa-4712	123	22	value	value	NOUN
cjfa-4712	123	23	.	.	PUNCT
cjfa-4712	124	1	among	among	ADP
cjfa-4712	124	2	such	such	ADJ
cjfa-4712	124	3	stakeholders	stakeholder	NOUN
cjfa-4712	124	4	,	,	PUNCT
cjfa-4712	124	5	according	accord	VERB
cjfa-4712	124	6	to	to	ADP
cjfa-4712	124	7	the	the	DET
cjfa-4712	124	8	iirc	iirc	NOUN
cjfa-4712	124	9	,	,	PUNCT
cjfa-4712	124	10	there	there	PRON
cjfa-4712	124	11	may	may	AUX
cjfa-4712	124	12	be	be	AUX
cjfa-4712	124	13	employees	employee	NOUN
cjfa-4712	124	14	,	,	PUNCT
cjfa-4712	124	15	customers	customer	NOUN
cjfa-4712	124	16	,	,	PUNCT
cjfa-4712	124	17	partners	partner	NOUN
cjfa-4712	124	18	,	,	PUNCT
cjfa-4712	124	19	local	local	ADJ
cjfa-4712	124	20	communities	community	NOUN
cjfa-4712	124	21	,	,	PUNCT
cjfa-4712	124	22	legislators	legislator	NOUN
cjfa-4712	124	23	,	,	PUNCT
cjfa-4712	124	24	regulators	regulator	NOUN
cjfa-4712	124	25	and	and	CCONJ
cjfa-4712	124	26	decision	decision	NOUN
cjfa-4712	124	27	makers	maker	NOUN
cjfa-4712	124	28	(	(	PUNCT
cjfa-4712	124	29	the	the	DET
cjfa-4712	124	30	international	international	ADJ
cjfa-4712	124	31	<	<	X
cjfa-4712	124	32	ir	ir	X
cjfa-4712	124	33	>	>	X
cjfa-4712	124	34	framework	framework	NOUN
cjfa-4712	124	35	2013	2013	NUM
cjfa-4712	124	36	,	,	PUNCT
cjfa-4712	124	37	4	4	NUM
cjfa-4712	124	38	)	)	PUNCT
cjfa-4712	124	39	.	.	PUNCT
cjfa-4712	125	1	it	it	PRON
cjfa-4712	125	2	should	should	AUX
cjfa-4712	125	3	be	be	AUX
cjfa-4712	125	4	remarked	remark	VERB
cjfa-4712	125	5	that	that	SCONJ
cjfa-4712	125	6	the	the	DET
cjfa-4712	125	7	group	group	NOUN
cjfa-4712	125	8	of	of	ADP
cjfa-4712	125	9	stakeholders	stakeholder	NOUN
cjfa-4712	125	10	is	be	AUX
cjfa-4712	125	11	more	more	ADV
cjfa-4712	125	12	numerous	numerous	ADJ
cjfa-4712	125	13	than	than	SCONJ
cjfa-4712	125	14	mentioned	mention	VERB
cjfa-4712	125	15	at	at	ADP
cjfa-4712	125	16	the	the	DET
cjfa-4712	125	17	beginning	beginning	NOUN
cjfa-4712	125	18	.	.	PUNCT
cjfa-4712	126	1	there	there	PRON
cjfa-4712	126	2	are	be	VERB
cjfa-4712	126	3	some	some	DET
cjfa-4712	126	4	stakeholders	stakeholder	NOUN
cjfa-4712	126	5	here	here	ADV
cjfa-4712	126	6	6	6	NUM
cjfa-4712	126	7	 	 	SPACE
cjfa-4712	126	8	on	on	ADP
cjfa-4712	126	9	the	the	DET
cjfa-4712	126	10	basis	basis	NOUN
cjfa-4712	126	11	of	of	ADP
cjfa-4712	126	12	:	:	PUNCT
cjfa-4712	126	13	(	(	PUNCT
cjfa-4712	126	14	the	the	DET
cjfa-4712	126	15	international	international	ADJ
cjfa-4712	126	16	<	<	X
cjfa-4712	126	17	ir	ir	X
cjfa-4712	126	18	>	>	X
cjfa-4712	126	19	framework	framework	NOUN
cjfa-4712	126	20	2013	2013	NUM
cjfa-4712	126	21	,	,	PUNCT
cjfa-4712	126	22	4	4	NUM
cjfa-4712	126	23	)	)	PUNCT
cjfa-4712	126	24	.	.	PUNCT
cjfa-4712	127	1	the	the	DET
cjfa-4712	127	2	imperative	imperative	NOUN
cjfa-4712	127	3	of	of	ADP
cjfa-4712	127	4	sustainable	sustainable	ADJ
cjfa-4712	127	5	growth	growth	NOUN
cjfa-4712	127	6	and	and	CCONJ
cjfa-4712	127	7	reporting	reporting	NOUN
cjfa-4712	127	8	…	…	PUNCT
cjfa-4712	127	9	59	59	NUM
cjfa-4712	127	10	who	who	PRON
cjfa-4712	127	11	,	,	PUNCT
cjfa-4712	127	12	it	it	PRON
cjfa-4712	127	13	must	must	AUX
cjfa-4712	127	14	not	not	PART
cjfa-4712	127	15	be	be	AUX
cjfa-4712	127	16	excluded	exclude	VERB
cjfa-4712	127	17	,	,	PUNCT
cjfa-4712	127	18	have	have	AUX
cjfa-4712	127	19	not	not	PART
cjfa-4712	127	20	been	be	AUX
cjfa-4712	127	21	and	and	CCONJ
cjfa-4712	127	22	will	will	AUX
cjfa-4712	127	23	never	never	ADV
cjfa-4712	127	24	be	be	AUX
cjfa-4712	127	25	providers	provider	NOUN
cjfa-4712	127	26	any	any	DET
cjfa-4712	127	27	elements	element	NOUN
cjfa-4712	127	28	of	of	ADP
cjfa-4712	127	29	working	work	VERB
cjfa-4712	127	30	capital	capital	NOUN
cjfa-4712	127	31	for	for	ADP
cjfa-4712	127	32	the	the	DET
cjfa-4712	127	33	company	company	NOUN
cjfa-4712	127	34	,	,	PUNCT
cjfa-4712	127	35	whichever	whichever	DET
cjfa-4712	127	36	way	way	NOUN
cjfa-4712	127	37	it	it	PRON
cjfa-4712	127	38	could	could	AUX
cjfa-4712	127	39	be	be	AUX
cjfa-4712	127	40	interpreted	interpret	VERB
cjfa-4712	127	41	.	.	PUNCT
cjfa-4712	128	1	each	each	PRON
cjfa-4712	128	2	of	of	ADP
cjfa-4712	128	3	these	these	DET
cjfa-4712	128	4	groups	group	NOUN
cjfa-4712	128	5	of	of	ADP
cjfa-4712	128	6	stakeholders	stakeholder	NOUN
cjfa-4712	128	7	understands	understand	VERB
cjfa-4712	128	8	value	value	NOUN
cjfa-4712	128	9	in	in	ADP
cjfa-4712	128	10	a	a	DET
cjfa-4712	128	11	different	different	ADJ
cjfa-4712	128	12	way	way	NOUN
cjfa-4712	128	13	.	.	PUNCT
cjfa-4712	129	1	thus	thus	ADV
cjfa-4712	129	2	,	,	PUNCT
cjfa-4712	129	3	in	in	ADP
cjfa-4712	129	4	axiological	axiological	ADJ
cjfa-4712	129	5	terms	term	NOUN
cjfa-4712	129	6	,	,	PUNCT
cjfa-4712	129	7	it	it	PRON
cjfa-4712	129	8	is	be	AUX
cjfa-4712	129	9	not	not	PART
cjfa-4712	129	10	known	know	VERB
cjfa-4712	129	11	again	again	ADV
cjfa-4712	129	12	what	what	PRON
cjfa-4712	129	13	actually	actually	ADV
cjfa-4712	129	14	value	value	NOUN
cjfa-4712	129	15	,	,	PUNCT
cjfa-4712	129	16	which	which	PRON
cjfa-4712	129	17	appears	appear	VERB
cjfa-4712	129	18	to	to	PART
cjfa-4712	129	19	be	be	AUX
cjfa-4712	129	20	as	as	ADP
cjfa-4712	129	21	an	an	DET
cjfa-4712	129	22	object	object	NOUN
cjfa-4712	129	23	of	of	ADP
cjfa-4712	129	24	creation	creation	NOUN
cjfa-4712	129	25	in	in	ADP
cjfa-4712	129	26	this	this	DET
cjfa-4712	129	27	report	report	NOUN
cjfa-4712	129	28	,	,	PUNCT
cjfa-4712	129	29	is	be	AUX
cjfa-4712	129	30	.	.	PUNCT
cjfa-4712	130	1	fourth	fourth	ADJ
cjfa-4712	130	2	,	,	PUNCT
cjfa-4712	130	3	the	the	DET
cjfa-4712	130	4	standard	standard	NOUN
cjfa-4712	130	5	of	of	ADP
cjfa-4712	130	6	making	make	VERB
cjfa-4712	130	7	this	this	DET
cjfa-4712	130	8	report	report	NOUN
cjfa-4712	130	9	(	(	PUNCT
cjfa-4712	130	10	december	december	PROPN
cjfa-4712	130	11	2013	2013	NUM
cjfa-4712	130	12	)	)	PUNCT
cjfa-4712	130	13	is	be	AUX
cjfa-4712	130	14	based	base	VERB
cjfa-4712	130	15	on	on	ADP
cjfa-4712	130	16	the	the	DET
cjfa-4712	130	17	principles	principle	NOUN
cjfa-4712	130	18	thanks	thank	NOUN
cjfa-4712	130	19	to	to	ADP
cjfa-4712	130	20	which	which	PRON
cjfa-4712	130	21	,	,	PUNCT
cjfa-4712	130	22	according	accord	VERB
cjfa-4712	130	23	to	to	ADP
cjfa-4712	130	24	the	the	DET
cjfa-4712	130	25	iirc	iirc	NOUN
cjfa-4712	130	26	,	,	PUNCT
cjfa-4712	130	27	the	the	DET
cjfa-4712	130	28	balance	balance	NOUN
cjfa-4712	130	29	between	between	ADP
cjfa-4712	130	30	elasticity	elasticity	NOUN
cjfa-4712	130	31	and	and	CCONJ
cjfa-4712	130	32	prescription	prescription	NOUN
cjfa-4712	130	33	adopted	adopt	VERB
cjfa-4712	130	34	in	in	ADP
cjfa-4712	130	35	advance	advance	NOUN
cjfa-4712	130	36	will	will	AUX
cjfa-4712	130	37	be	be	AUX
cjfa-4712	130	38	maintained	maintain	VERB
cjfa-4712	130	39	.	.	PUNCT
cjfa-4712	131	1	such	such	DET
cjfa-4712	131	2	an	an	DET
cjfa-4712	131	3	approach	approach	NOUN
cjfa-4712	131	4	ensures	ensure	VERB
cjfa-4712	131	5	some	some	DET
cjfa-4712	131	6	space	space	NOUN
cjfa-4712	131	7	for	for	ADP
cjfa-4712	131	8	an	an	DET
cjfa-4712	131	9	organisation	organisation	NOUN
cjfa-4712	131	10	of	of	ADP
cjfa-4712	131	11	any	any	DET
cjfa-4712	131	12	specificity	specificity	NOUN
cjfa-4712	131	13	in	in	ADP
cjfa-4712	131	14	this	this	DET
cjfa-4712	131	15	conceptual	conceptual	ADJ
cjfa-4712	131	16	framework	framework	NOUN
cjfa-4712	131	17	,	,	PUNCT
cjfa-4712	131	18	even	even	ADV
cjfa-4712	131	19	if	if	SCONJ
cjfa-4712	131	20	it	it	PRON
cjfa-4712	131	21	differs	differ	VERB
cjfa-4712	131	22	much	much	ADJ
cjfa-4712	131	23	from	from	ADP
cjfa-4712	131	24	others	other	NOUN
cjfa-4712	131	25	,	,	PUNCT
cjfa-4712	131	26	with	with	ADP
cjfa-4712	131	27	a	a	DET
cjfa-4712	131	28	simultaneous	simultaneous	ADJ
cjfa-4712	131	29	maintenance	maintenance	NOUN
cjfa-4712	131	30	of	of	ADP
cjfa-4712	131	31	a	a	DET
cjfa-4712	131	32	certain	certain	ADJ
cjfa-4712	131	33	degree	degree	NOUN
cjfa-4712	131	34	of	of	ADP
cjfa-4712	131	35	their	their	PRON
cjfa-4712	131	36	comparability	comparability	NOUN
cjfa-4712	131	37	.	.	PUNCT
cjfa-4712	132	1	no	no	DET
cjfa-4712	132	2	objections	objection	NOUN
cjfa-4712	132	3	can	can	AUX
cjfa-4712	132	4	be	be	AUX
cjfa-4712	132	5	raised	raise	VERB
cjfa-4712	132	6	here	here	ADV
cjfa-4712	132	7	.	.	PUNCT
cjfa-4712	133	1	fifth	fifth	ADJ
cjfa-4712	133	2	,	,	PUNCT
cjfa-4712	133	3	integrated	integrated	ADJ
cjfa-4712	133	4	reporting	reporting	NOUN
cjfa-4712	133	5	may	may	AUX
cjfa-4712	133	6	be	be	AUX
cjfa-4712	133	7	created	create	VERB
cjfa-4712	133	8	as	as	ADP
cjfa-4712	133	9	an	an	DET
cjfa-4712	133	10	autonomic	autonomic	ADJ
cjfa-4712	133	11	(	(	PUNCT
cjfa-4712	133	12	managerial	managerial	ADJ
cjfa-4712	133	13	)	)	PUNCT
cjfa-4712	133	14	statement	statement	NOUN
cjfa-4712	133	15	or	or	CCONJ
cjfa-4712	133	16	it	it	PRON
cjfa-4712	133	17	may	may	AUX
cjfa-4712	133	18	be	be	AUX
cjfa-4712	133	19	a	a	DET
cjfa-4712	133	20	clearly	clearly	ADV
cjfa-4712	133	21	isolated	isolated	ADJ
cjfa-4712	133	22	part	part	NOUN
cjfa-4712	133	23	of	of	ADP
cjfa-4712	133	24	another	another	DET
cjfa-4712	133	25	report	report	NOUN
cjfa-4712	133	26	or	or	CCONJ
cjfa-4712	133	27	communique	communique	NOUN
cjfa-4712	133	28	.	.	PUNCT
cjfa-4712	134	1	in	in	ADP
cjfa-4712	134	2	either	either	DET
cjfa-4712	134	3	case	case	NOUN
cjfa-4712	134	4	the	the	DET
cjfa-4712	134	5	report	report	NOUN
cjfa-4712	134	6	should	should	AUX
cjfa-4712	134	7	be	be	AUX
cjfa-4712	134	8	certified	certify	VERB
cjfa-4712	134	9	by	by	ADP
cjfa-4712	134	10	the	the	DET
cjfa-4712	134	11	people	people	NOUN
cjfa-4712	134	12	responsible	responsible	ADJ
cjfa-4712	134	13	for	for	ADP
cjfa-4712	134	14	the	the	DET
cjfa-4712	134	15	management	management	NOUN
cjfa-4712	134	16	of	of	ADP
cjfa-4712	134	17	the	the	DET
cjfa-4712	134	18	organisation	organisation	NOUN
cjfa-4712	134	19	and	and	CCONJ
cjfa-4712	134	20	responsible	responsible	ADJ
cjfa-4712	134	21	for	for	ADP
cjfa-4712	134	22	the	the	DET
cjfa-4712	134	23	report	report	NOUN
cjfa-4712	134	24	.	.	PUNCT
cjfa-4712	135	1	and	and	CCONJ
cjfa-4712	135	2	no	no	DET
cjfa-4712	135	3	objections	objection	NOUN
cjfa-4712	135	4	can	can	AUX
cjfa-4712	135	5	be	be	AUX
cjfa-4712	135	6	raised	raise	VERB
cjfa-4712	135	7	here	here	ADV
cjfa-4712	135	8	either	either	ADV
cjfa-4712	135	9	.	.	PUNCT
cjfa-4712	136	1	sixth	sixth	ADJ
cjfa-4712	136	2	,	,	PUNCT
cjfa-4712	136	3	integrated	integrated	ADJ
cjfa-4712	136	4	reporting	reporting	NOUN
cjfa-4712	136	5	should	should	AUX
cjfa-4712	136	6	ensure	ensure	VERB
cjfa-4712	136	7	insight	insight	NOUN
cjfa-4712	136	8	into	into	ADP
cjfa-4712	136	9	the	the	DET
cjfa-4712	136	10	applied	apply	VERB
cjfa-4712	136	11	resources	resource	NOUN
cjfa-4712	136	12	and	and	CCONJ
cjfa-4712	136	13	relations	relation	NOUN
cjfa-4712	136	14	within	within	ADP
cjfa-4712	136	15	the	the	DET
cjfa-4712	136	16	organisation	organisation	NOUN
cjfa-4712	136	17	.	.	PUNCT
cjfa-4712	137	1	these	these	PRON
cjfa-4712	137	2	,	,	PUNCT
cjfa-4712	137	3	in	in	ADP
cjfa-4712	137	4	my	my	PRON
cjfa-4712	137	5	opinion	opinion	NOUN
cjfa-4712	137	6	,	,	PUNCT
cjfa-4712	137	7	resources	resource	NOUN
cjfa-4712	137	8	are	be	AUX
cjfa-4712	137	9	defined	define	VERB
cjfa-4712	137	10	by	by	ADP
cjfa-4712	137	11	the	the	DET
cjfa-4712	137	12	iirc	iirc	NOUN
cjfa-4712	137	13	as	as	ADP
cjfa-4712	137	14	capital	capital	NOUN
cjfa-4712	137	15	.	.	PUNCT
cjfa-4712	138	1	at	at	ADP
cjfa-4712	138	2	this	this	DET
cjfa-4712	138	3	moment	moment	NOUN
cjfa-4712	138	4	a	a	DET
cjfa-4712	138	5	terminological	terminological	ADJ
cjfa-4712	138	6	duality	duality	NOUN
cjfa-4712	138	7	is	be	AUX
cjfa-4712	138	8	born	bear	VERB
cjfa-4712	138	9	:	:	PUNCT
cjfa-4712	138	10	different	different	ADJ
cjfa-4712	138	11	terms	term	NOUN
cjfa-4712	138	12	are	be	AUX
cjfa-4712	138	13	used	use	VERB
cjfa-4712	138	14	in	in	ADP
cjfa-4712	138	15	financial	financial	ADJ
cjfa-4712	138	16	reporting	reporting	NOUN
cjfa-4712	138	17	and	and	CCONJ
cjfa-4712	138	18	managerial	managerial	ADJ
cjfa-4712	138	19	reporting	reporting	NOUN
cjfa-4712	138	20	,	,	PUNCT
cjfa-4712	138	21	which	which	PRON
cjfa-4712	138	22	may	may	AUX
cjfa-4712	138	23	not	not	PART
cjfa-4712	138	24	be	be	AUX
cjfa-4712	138	25	indifferent	indifferent	ADJ
cjfa-4712	138	26	for	for	ADP
cjfa-4712	138	27	the	the	DET
cjfa-4712	138	28	practical	practical	ADJ
cjfa-4712	138	29	application	application	NOUN
cjfa-4712	138	30	of	of	ADP
cjfa-4712	138	31	the	the	DET
cjfa-4712	138	32	conceptual	conceptual	ADJ
cjfa-4712	138	33	framework	framework	NOUN
cjfa-4712	138	34	of	of	ADP
cjfa-4712	138	35	this	this	DET
cjfa-4712	138	36	report	report	NOUN
cjfa-4712	138	37	proposed	propose	VERB
cjfa-4712	138	38	by	by	ADP
cjfa-4712	138	39	the	the	DET
cjfa-4712	138	40	iirc	iirc	NOUN
cjfa-4712	138	41	.	.	PUNCT
cjfa-4712	139	1	it	it	PRON
cjfa-4712	139	2	seems	seem	VERB
cjfa-4712	139	3	well	well	ADV
cjfa-4712	139	4	justified	justified	ADJ
cjfa-4712	139	5	to	to	PART
cjfa-4712	139	6	use	use	VERB
cjfa-4712	139	7	the	the	DET
cjfa-4712	139	8	term	term	NOUN
cjfa-4712	139	9	resources	resource	NOUN
cjfa-4712	139	10	,	,	PUNCT
cjfa-4712	139	11	which	which	PRON
cjfa-4712	139	12	is	be	AUX
cjfa-4712	139	13	definitely	definitely	ADV
cjfa-4712	139	14	less	less	ADV
cjfa-4712	139	15	controversial	controversial	ADJ
cjfa-4712	139	16	in	in	ADP
cjfa-4712	139	17	the	the	DET
cjfa-4712	139	18	area	area	NOUN
cjfa-4712	139	19	of	of	ADP
cjfa-4712	139	20	both	both	DET
cjfa-4712	139	21	management	management	NOUN
cjfa-4712	139	22	and	and	CCONJ
cjfa-4712	139	23	finance	finance	NOUN
cjfa-4712	139	24	as	as	ADV
cjfa-4712	139	25	well	well	ADV
cjfa-4712	139	26	as	as	ADP
cjfa-4712	139	27	accounting	account	VERB
cjfa-4712	139	28	.	.	PUNCT
cjfa-4712	140	1	integration	integration	NOUN
cjfa-4712	140	2	within	within	ADP
cjfa-4712	140	3	the	the	DET
cjfa-4712	140	4	area	area	NOUN
cjfa-4712	140	5	of	of	ADP
cjfa-4712	140	6	business	business	NOUN
cjfa-4712	140	7	,	,	PUNCT
cjfa-4712	140	8	irrespective	irrespective	ADV
cjfa-4712	140	9	of	of	ADP
cjfa-4712	140	10	the	the	DET
cjfa-4712	140	11	way	way	NOUN
cjfa-4712	140	12	it	it	PRON
cjfa-4712	140	13	may	may	AUX
cjfa-4712	140	14	be	be	AUX
cjfa-4712	140	15	perceived	perceive	VERB
cjfa-4712	140	16	,	,	PUNCT
cjfa-4712	140	17	should	should	AUX
cjfa-4712	140	18	be	be	AUX
cjfa-4712	140	19	based	base	VERB
cjfa-4712	140	20	on	on	ADP
cjfa-4712	140	21	the	the	DET
cjfa-4712	140	22	explicitness	explicitness	NOUN
cjfa-4712	140	23	of	of	ADP
cjfa-4712	140	24	the	the	DET
cjfa-4712	140	25	language	language	NOUN
cjfa-4712	140	26	used	use	VERB
cjfa-4712	140	27	in	in	ADP
cjfa-4712	140	28	business	business	NOUN
cjfa-4712	140	29	communication	communication	NOUN
cjfa-4712	140	30	.	.	PUNCT
cjfa-4712	141	1	it	it	PRON
cjfa-4712	141	2	is	be	AUX
cjfa-4712	141	3	not	not	PART
cjfa-4712	141	4	the	the	DET
cjfa-4712	141	5	case	case	NOUN
cjfa-4712	141	6	here	here	ADV
cjfa-4712	141	7	.	.	PUNCT
cjfa-4712	142	1	seventh	seventh	ADJ
cjfa-4712	142	2	,	,	PUNCT
cjfa-4712	142	3	the	the	DET
cjfa-4712	142	4	aforementioned	aforementioned	ADJ
cjfa-4712	142	5	capital	capital	NOUN
cjfa-4712	142	6	is	be	AUX
cjfa-4712	142	7	also	also	ADV
cjfa-4712	142	8	defined	define	VERB
cjfa-4712	142	9	by	by	ADP
cjfa-4712	142	10	the	the	DET
cjfa-4712	142	11	iirc	iirc	NOUN
cjfa-4712	142	12	as	as	SCONJ
cjfa-4712	142	13	stocks	stock	NOUN
cjfa-4712	142	14	of	of	ADP
cjfa-4712	142	15	value	value	NOUN
cjfa-4712	142	16	to	to	PART
cjfa-4712	142	17	be	be	AUX
cjfa-4712	142	18	increased	increase	VERB
cjfa-4712	142	19	,	,	PUNCT
cjfa-4712	142	20	decreased	decrease	VERB
cjfa-4712	142	21	or	or	CCONJ
cjfa-4712	142	22	changed	change	VERB
cjfa-4712	142	23	as	as	ADP
cjfa-4712	142	24	a	a	DET
cjfa-4712	142	25	result	result	NOUN
cjfa-4712	142	26	of	of	ADP
cjfa-4712	142	27	the	the	DET
cjfa-4712	142	28	company	company	NOUN
cjfa-4712	142	29	(	(	PUNCT
cjfa-4712	142	30	organisation	organisation	NOUN
cjfa-4712	142	31	)	)	PUNCT
cjfa-4712	142	32	activity	activity	NOUN
cjfa-4712	142	33	and	and	CCONJ
cjfa-4712	142	34	its	its	PRON
cjfa-4712	142	35	effects	effect	NOUN
cjfa-4712	142	36	.	.	PUNCT
cjfa-4712	143	1	it	it	PRON
cjfa-4712	143	2	is	be	AUX
cjfa-4712	143	3	another	another	DET
cjfa-4712	143	4	proof	proof	NOUN
cjfa-4712	143	5	of	of	ADP
cjfa-4712	143	6	a	a	DET
cjfa-4712	143	7	hardly	hardly	ADV
cjfa-4712	143	8	recognisable	recognisable	ADJ
cjfa-4712	143	9	relation	relation	NOUN
cjfa-4712	143	10	:	:	PUNCT
cjfa-4712	143	11	working	work	VERB
cjfa-4712	143	12	capital	capital	NOUN
cjfa-4712	143	13	-	-	PUNCT
cjfa-4712	143	14	capital	capital	NOUN
cjfa-4712	143	15	-	-	PUNCT
cjfa-4712	143	16	value	value	NOUN
cjfa-4712	143	17	–	–	PUNCT
cjfa-4712	143	18	stocks	stock	NOUN
cjfa-4712	143	19	of	of	ADP
cjfa-4712	143	20	value	value	NOUN
cjfa-4712	143	21	–	–	PUNCT
cjfa-4712	143	22	financial	financial	ADJ
cjfa-4712	143	23	capital	capital	NOUN
cjfa-4712	143	24	.	.	PUNCT
cjfa-4712	144	1	eighth	eighth	ADJ
cjfa-4712	144	2	,	,	PUNCT
cjfa-4712	144	3	the	the	DET
cjfa-4712	144	4	stocks	stock	NOUN
cjfa-4712	144	5	of	of	ADP
cjfa-4712	144	6	value	value	NOUN
cjfa-4712	144	7	(	(	PUNCT
cjfa-4712	144	8	in	in	ADP
cjfa-4712	144	9	my	my	PRON
cjfa-4712	144	10	opinion	opinion	NOUN
cjfa-4712	144	11	–	–	PUNCT
cjfa-4712	144	12	resources	resource	NOUN
cjfa-4712	144	13	whose	whose	DET
cjfa-4712	144	14	value	value	NOUN
cjfa-4712	144	15	one	one	PRON
cjfa-4712	144	16	may	may	AUX
cjfa-4712	144	17	try	try	VERB
cjfa-4712	144	18	to	to	PART
cjfa-4712	144	19	determine	determine	VERB
cjfa-4712	144	20	)	)	PUNCT
cjfa-4712	144	21	are	be	AUX
cjfa-4712	144	22	presented	present	VERB
cjfa-4712	144	23	in	in	ADP
cjfa-4712	144	24	the	the	DET
cjfa-4712	144	25	conceptual	conceptual	ADJ
cjfa-4712	144	26	iirc	iirc	ADJ
cjfa-4712	144	27	framework	framework	NOUN
cjfa-4712	144	28	in	in	ADP
cjfa-4712	144	29	a	a	DET
cjfa-4712	144	30	few	few	ADJ
cjfa-4712	144	31	categories	category	NOUN
cjfa-4712	144	32	:	:	PUNCT
cjfa-4712	144	33	financial	financial	ADJ
cjfa-4712	144	34	,	,	PUNCT
cjfa-4712	144	35	manufacturing	manufacturing	NOUN
cjfa-4712	144	36	,	,	PUNCT
cjfa-4712	144	37	intellectual	intellectual	ADJ
cjfa-4712	144	38	,	,	PUNCT
cjfa-4712	144	39	human	human	ADJ
cjfa-4712	144	40	,	,	PUNCT
cjfa-4712	144	41	social	social	ADJ
cjfa-4712	144	42	,	,	PUNCT
cjfa-4712	144	43	relationship	relationship	NOUN
cjfa-4712	144	44	and	and	CCONJ
cjfa-4712	144	45	natural	natural	ADJ
cjfa-4712	144	46	capital	capital	NOUN
cjfa-4712	144	47	.	.	PUNCT
cjfa-4712	145	1	(	(	PUNCT
cjfa-4712	145	2	a	a	DET
cjfa-4712	145	3	company	company	NOUN
cjfa-4712	145	4	(	(	PUNCT
cjfa-4712	145	5	organisation	organisation	NOUN
cjfa-4712	145	6	)	)	PUNCT
cjfa-4712	145	7	may	may	AUX
cjfa-4712	145	8	use	use	VERB
cjfa-4712	145	9	a	a	DET
cjfa-4712	145	10	different	different	ADJ
cjfa-4712	145	11	categorisation	categorisation	NOUN
cjfa-4712	145	12	.	.	PUNCT
cjfa-4712	146	1	the	the	DET
cjfa-4712	146	2	conceptual	conceptual	ADJ
cjfa-4712	146	3	framework	framework	NOUN
cjfa-4712	146	4	allows	allow	VERB
cjfa-4712	146	5	for	for	ADP
cjfa-4712	146	6	this	this	PRON
cjfa-4712	146	7	.	.	PUNCT
cjfa-4712	147	1	a	a	DET
cjfa-4712	147	2	company	company	NOUN
cjfa-4712	147	3	is	be	AUX
cjfa-4712	147	4	not	not	PART
cjfa-4712	147	5	obliged	oblige	VERB
cjfa-4712	147	6	to	to	PART
cjfa-4712	147	7	create	create	VERB
cjfa-4712	147	8	the	the	DET
cjfa-4712	147	9	structure	structure	NOUN
cjfa-4712	147	10	of	of	ADP
cjfa-4712	147	11	this	this	DET
cjfa-4712	147	12	report	report	NOUN
cjfa-4712	147	13	with	with	ADP
cjfa-4712	147	14	regard	regard	NOUN
cjfa-4712	147	15	to	to	ADP
cjfa-4712	147	16	the	the	DET
cjfa-4712	147	17	categories	category	NOUN
cjfa-4712	147	18	of	of	ADP
cjfa-4712	147	19	stocks	stock	NOUN
cjfa-4712	147	20	of	of	ADP
cjfa-4712	147	21	value	value	NOUN
cjfa-4712	147	22	)	)	PUNCT
cjfa-4712	147	23	.	.	PUNCT
cjfa-4712	148	1	the	the	DET
cjfa-4712	148	2	anna	anna	PROPN
cjfa-4712	148	3	karmańska60	karmańska60	PROPN
cjfa-4712	148	4	freedom	freedom	NOUN
cjfa-4712	148	5	in	in	ADP
cjfa-4712	148	6	this	this	DET
cjfa-4712	148	7	area	area	NOUN
cjfa-4712	148	8	does	do	AUX
cjfa-4712	148	9	not	not	PART
cjfa-4712	148	10	cause	cause	VERB
cjfa-4712	148	11	my	my	PRON
cjfa-4712	148	12	objections	objection	NOUN
cjfa-4712	148	13	,	,	PUNCT
cjfa-4712	148	14	however	however	ADV
cjfa-4712	148	15	there	there	PRON
cjfa-4712	148	16	is	be	VERB
cjfa-4712	148	17	a	a	DET
cjfa-4712	148	18	threat	threat	NOUN
cjfa-4712	148	19	that	that	SCONJ
cjfa-4712	148	20	the	the	DET
cjfa-4712	148	21	comparability	comparability	NOUN
cjfa-4712	148	22	of	of	ADP
cjfa-4712	148	23	reports	report	NOUN
cjfa-4712	148	24	prepared	prepare	VERB
cjfa-4712	148	25	by	by	ADP
cjfa-4712	148	26	different	different	ADJ
cjfa-4712	148	27	companies	company	NOUN
cjfa-4712	148	28	(	(	PUNCT
cjfa-4712	148	29	organisations	organisation	NOUN
cjfa-4712	148	30	)	)	PUNCT
cjfa-4712	148	31	may	may	AUX
cjfa-4712	148	32	be	be	AUX
cjfa-4712	148	33	hindered	hinder	VERB
cjfa-4712	148	34	.	.	PUNCT
cjfa-4712	149	1	ninth	ninth	ADJ
cjfa-4712	149	2	,	,	PUNCT
cjfa-4712	149	3	integrated	integrate	VERB
cjfa-4712	149	4	reporting	reporting	NOUN
cjfa-4712	149	5	presents	present	VERB
cjfa-4712	149	6	information	information	NOUN
cjfa-4712	149	7	only	only	ADV
cjfa-4712	149	8	about	about	ADP
cjfa-4712	149	9	the	the	DET
cjfa-4712	149	10	value	value	NOUN
cjfa-4712	149	11	created	create	VERB
cjfa-4712	149	12	by	by	ADP
cjfa-4712	149	13	the	the	DET
cjfa-4712	149	14	organisation	organisation	NOUN
cjfa-4712	149	15	which	which	PRON
cjfa-4712	149	16	refers	refer	VERB
cjfa-4712	149	17	to	to	ADP
cjfa-4712	149	18	the	the	DET
cjfa-4712	149	19	issues	issue	NOUN
cjfa-4712	149	20	essential	essential	ADJ
cjfa-4712	149	21	(	(	PUNCT
cjfa-4712	149	22	material	material	NOUN
cjfa-4712	149	23	)	)	PUNCT
cjfa-4712	149	24	for	for	ADP
cjfa-4712	149	25	the	the	DET
cjfa-4712	149	26	implementation	implementation	NOUN
cjfa-4712	149	27	of	of	ADP
cjfa-4712	149	28	this	this	DET
cjfa-4712	149	29	process	process	NOUN
cjfa-4712	149	30	.	.	PUNCT
cjfa-4712	150	1	the	the	DET
cjfa-4712	150	2	recognition	recognition	NOUN
cjfa-4712	150	3	of	of	ADP
cjfa-4712	150	4	these	these	DET
cjfa-4712	150	5	issues	issue	NOUN
cjfa-4712	150	6	is	be	AUX
cjfa-4712	150	7	–	–	PUNCT
cjfa-4712	150	8	the	the	DET
cjfa-4712	150	9	iirc	iirc	ADJ
cjfa-4712	150	10	underlines	underline	VERB
cjfa-4712	150	11	–	–	PUNCT
cjfa-4712	150	12	important	important	ADJ
cjfa-4712	150	13	as	as	ADP
cjfa-4712	150	14	the	the	DET
cjfa-4712	150	15	ability	ability	NOUN
cjfa-4712	150	16	of	of	ADP
cjfa-4712	150	17	the	the	DET
cjfa-4712	150	18	organisation	organisation	NOUN
cjfa-4712	150	19	to	to	PART
cjfa-4712	150	20	create	create	VERB
cjfa-4712	150	21	value	value	NOUN
cjfa-4712	150	22	allows	allow	VERB
cjfa-4712	150	23	the	the	DET
cjfa-4712	150	24	providers	provider	NOUN
cjfa-4712	150	25	of	of	ADP
cjfa-4712	150	26	financial	financial	ADJ
cjfa-4712	150	27	capital	capital	NOUN
cjfa-4712	150	28	to	to	PART
cjfa-4712	150	29	realise	realise	VERB
cjfa-4712	150	30	profit7	profit7	NOUN
cjfa-4712	150	31	.	.	PUNCT
cjfa-4712	151	1	this	this	DET
cjfa-4712	151	2	guideline	guideline	NOUN
cjfa-4712	151	3	is	be	AUX
cjfa-4712	151	4	important	important	ADJ
cjfa-4712	151	5	because	because	SCONJ
cjfa-4712	151	6	of	of	ADP
cjfa-4712	151	7	for	for	ADP
cjfa-4712	151	8	instance	instance	NOUN
cjfa-4712	151	9	the	the	DET
cjfa-4712	151	10	costs	cost	NOUN
cjfa-4712	151	11	of	of	ADP
cjfa-4712	151	12	report	report	NOUN
cjfa-4712	151	13	preparation	preparation	NOUN
cjfa-4712	151	14	.	.	PUNCT
cjfa-4712	152	1	however	however	ADV
cjfa-4712	152	2	,	,	PUNCT
cjfa-4712	152	3	there	there	PRON
cjfa-4712	152	4	is	be	VERB
cjfa-4712	152	5	a	a	DET
cjfa-4712	152	6	threat	threat	NOUN
cjfa-4712	152	7	of	of	ADP
cjfa-4712	152	8	a	a	DET
cjfa-4712	152	9	biased	biased	ADJ
cjfa-4712	152	10	selection	selection	NOUN
cjfa-4712	152	11	of	of	ADP
cjfa-4712	152	12	information	information	NOUN
cjfa-4712	152	13	to	to	PART
cjfa-4712	152	14	be	be	AUX
cjfa-4712	152	15	presented	present	VERB
cjfa-4712	152	16	in	in	ADP
cjfa-4712	152	17	the	the	DET
cjfa-4712	152	18	integrated	integrate	VERB
cjfa-4712	152	19	report	report	NOUN
cjfa-4712	152	20	.	.	PUNCT
cjfa-4712	153	1	in	in	ADP
cjfa-4712	153	2	this	this	DET
cjfa-4712	153	3	context	context	NOUN
cjfa-4712	153	4	there	there	PRON
cjfa-4712	153	5	is	be	VERB
cjfa-4712	153	6	a	a	DET
cjfa-4712	153	7	need	need	NOUN
cjfa-4712	153	8	for	for	ADP
cjfa-4712	153	9	its	its	PRON
cjfa-4712	153	10	attestation	attestation	NOUN
cjfa-4712	153	11	.	.	PUNCT
cjfa-4712	154	1	i	i	PRON
cjfa-4712	154	2	have	have	VERB
cjfa-4712	154	3	no	no	DET
cjfa-4712	154	4	doubt	doubt	NOUN
cjfa-4712	154	5	that	that	SCONJ
cjfa-4712	154	6	the	the	DET
cjfa-4712	154	7	opinion	opinion	NOUN
cjfa-4712	154	8	of	of	ADP
cjfa-4712	154	9	a	a	DET
cjfa-4712	154	10	chartered	chartered	ADJ
cjfa-4712	154	11	accountant	accountant	NOUN
cjfa-4712	154	12	will	will	AUX
cjfa-4712	154	13	be	be	AUX
cjfa-4712	154	14	insufficient	insufficient	ADJ
cjfa-4712	154	15	here	here	ADV
cjfa-4712	154	16	.	.	PUNCT
cjfa-4712	155	1	it	it	PRON
cjfa-4712	155	2	is	be	AUX
cjfa-4712	155	3	possible	possible	ADJ
cjfa-4712	155	4	that	that	SCONJ
cjfa-4712	155	5	with	with	ADP
cjfa-4712	155	6	regard	regard	NOUN
cjfa-4712	155	7	to	to	ADP
cjfa-4712	155	8	this	this	DET
cjfa-4712	155	9	report	report	NOUN
cjfa-4712	155	10	it	it	PRON
cjfa-4712	155	11	will	will	AUX
cjfa-4712	155	12	not	not	PART
cjfa-4712	155	13	be	be	AUX
cjfa-4712	155	14	necessary	necessary	ADJ
cjfa-4712	155	15	at	at	ADV
cjfa-4712	155	16	all	all	ADV
cjfa-4712	155	17	.	.	PUNCT
cjfa-4712	156	1	but	but	CCONJ
cjfa-4712	156	2	i	i	PRON
cjfa-4712	156	3	have	have	VERB
cjfa-4712	156	4	some	some	DET
cjfa-4712	156	5	doubt	doubt	NOUN
cjfa-4712	156	6	if	if	SCONJ
cjfa-4712	156	7	because	because	SCONJ
cjfa-4712	156	8	of	of	ADP
cjfa-4712	156	9	the	the	DET
cjfa-4712	156	10	managerial	managerial	ADJ
cjfa-4712	156	11	character	character	NOUN
cjfa-4712	156	12	and	and	CCONJ
cjfa-4712	156	13	specific	specific	ADJ
cjfa-4712	156	14	know	know	NOUN
cjfa-4712	156	15	-	-	PUNCT
cjfa-4712	156	16	how	how	NOUN
cjfa-4712	156	17	in	in	ADP
cjfa-4712	156	18	the	the	DET
cjfa-4712	156	19	area	area	NOUN
cjfa-4712	156	20	of	of	ADP
cjfa-4712	156	21	value	value	NOUN
cjfa-4712	156	22	creation	creation	NOUN
cjfa-4712	156	23	,	,	PUNCT
cjfa-4712	156	24	it	it	PRON
cjfa-4712	156	25	will	will	AUX
cjfa-4712	156	26	be	be	AUX
cjfa-4712	156	27	sufficient	sufficient	ADJ
cjfa-4712	156	28	to	to	PART
cjfa-4712	156	29	make	make	VERB
cjfa-4712	156	30	use	use	NOUN
cjfa-4712	156	31	of	of	ADP
cjfa-4712	156	32	the	the	DET
cjfa-4712	156	33	,	,	PUNCT
cjfa-4712	156	34	international	international	ADJ
cjfa-4712	156	35	standard	standard	NOUN
cjfa-4712	156	36	on	on	ADP
cjfa-4712	156	37	assurance	assurance	NOUN
cjfa-4712	156	38	engagements	engagement	NOUN
cjfa-4712	156	39	–	–	PUNCT
cjfa-4712	156	40	assurance	assurance	NOUN
cjfa-4712	156	41	engagements	engagement	NOUN
cjfa-4712	156	42	other	other	ADJ
cjfa-4712	156	43	than	than	ADP
cjfa-4712	156	44	audits	audits	NOUN
cjfa-4712	156	45	or	or	CCONJ
cjfa-4712	156	46	reviews	review	NOUN
cjfa-4712	156	47	of	of	ADP
cjfa-4712	156	48	historical	historical	ADJ
cjfa-4712	156	49	financial	financial	ADJ
cjfa-4712	156	50	information	information	NOUN
cjfa-4712	156	51	(	(	PUNCT
cjfa-4712	156	52	international	international	ADJ
cjfa-4712	156	53	standard	standard	NOUN
cjfa-4712	156	54	on	on	ADP
cjfa-4712	156	55	assurance	assurance	NOUN
cjfa-4712	156	56	engagements	engagement	NOUN
cjfa-4712	156	57	3000	3000	NUM
cjfa-4712	156	58	,	,	PUNCT
cjfa-4712	156	59	isae	isae	VERB
cjfa-4712	156	60	3000)8	3000)8	NUM
cjfa-4712	156	61	.	.	PUNCT
cjfa-4712	157	1	the	the	DET
cjfa-4712	157	2	basis	basis	NOUN
cjfa-4712	157	3	for	for	ADP
cjfa-4712	157	4	the	the	DET
cjfa-4712	157	5	preparation	preparation	NOUN
cjfa-4712	157	6	of	of	ADP
cjfa-4712	157	7	integrated	integrated	ADJ
cjfa-4712	157	8	reports	report	NOUN
cjfa-4712	157	9	is	be	AUX
cjfa-4712	157	10	seven	seven	NUM
cjfa-4712	157	11	guiding	guide	VERB
cjfa-4712	157	12	principles	principle	NOUN
cjfa-4712	157	13	,	,	PUNCT
cjfa-4712	157	14	and	and	CCONJ
cjfa-4712	157	15	its	its	PRON
cjfa-4712	157	16	formal	formal	ADJ
cjfa-4712	157	17	information	information	NOUN
cjfa-4712	157	18	structure	structure	NOUN
cjfa-4712	157	19	contains	contain	VERB
cjfa-4712	157	20	seven	seven	NUM
cjfa-4712	157	21	elements	element	NOUN
cjfa-4712	157	22	,	,	PUNCT
cjfa-4712	157	23	which	which	PRON
cjfa-4712	157	24	may	may	AUX
cjfa-4712	157	25	be	be	AUX
cjfa-4712	157	26	presented	present	VERB
cjfa-4712	157	27	in	in	ADP
cjfa-4712	157	28	brief	brief	NOUN
cjfa-4712	157	29	as	as	SCONJ
cjfa-4712	157	30	follows	follow	VERB
cjfa-4712	157	31	(	(	PUNCT
cjfa-4712	157	32	table	table	NOUN
cjfa-4712	157	33	2	2	NUM
cjfa-4712	157	34	)	)	PUNCT
cjfa-4712	157	35	.	.	PUNCT
cjfa-4712	158	1	7	7	NUM
cjfa-4712	158	2	 	 	SPACE
cjfa-4712	158	3	thus	thus	ADV
cjfa-4712	158	4	,	,	PUNCT
cjfa-4712	158	5	the	the	DET
cjfa-4712	158	6	iirc	iirc	NOUN
cjfa-4712	158	7	sows	sow	VERB
cjfa-4712	158	8	doubt	doubt	NOUN
cjfa-4712	158	9	about	about	ADP
cjfa-4712	158	10	the	the	DET
cjfa-4712	158	11	intentions	intention	NOUN
cjfa-4712	158	12	of	of	ADP
cjfa-4712	158	13	integrated	integrated	ADJ
cjfa-4712	158	14	reporting	reporting	NOUN
cjfa-4712	158	15	and	and	CCONJ
cjfa-4712	158	16	the	the	DET
cjfa-4712	158	17	primary	primary	ADJ
cjfa-4712	158	18	goal	goal	NOUN
cjfa-4712	158	19	:	:	PUNCT
cjfa-4712	158	20	it	it	PRON
cjfa-4712	158	21	seems	seem	VERB
cjfa-4712	158	22	that	that	SCONJ
cjfa-4712	158	23	the	the	DET
cjfa-4712	158	24	major	major	ADJ
cjfa-4712	158	25	addressees	addressee	NOUN
cjfa-4712	158	26	of	of	ADP
cjfa-4712	158	27	this	this	DET
cjfa-4712	158	28	report	report	NOUN
cjfa-4712	158	29	are	be	AUX
cjfa-4712	158	30	investors	investor	NOUN
cjfa-4712	158	31	,	,	PUNCT
cjfa-4712	158	32	as	as	SCONJ
cjfa-4712	158	33	observed	observe	VERB
cjfa-4712	158	34	by	by	ADP
cjfa-4712	158	35	the	the	DET
cjfa-4712	158	36	gri	gri	NOUN
cjfa-4712	158	37	,	,	PUNCT
cjfa-4712	158	38	and	and	CCONJ
cjfa-4712	158	39	not	not	PART
cjfa-4712	158	40	all	all	DET
cjfa-4712	158	41	providers	provider	NOUN
cjfa-4712	158	42	of	of	ADP
cjfa-4712	158	43	working	work	VERB
cjfa-4712	158	44	capital	capital	NOUN
cjfa-4712	158	45	as	as	SCONJ
cjfa-4712	158	46	suggested	suggest	VERB
cjfa-4712	158	47	elsewhere	elsewhere	ADV
cjfa-4712	158	48	by	by	ADP
cjfa-4712	158	49	the	the	DET
cjfa-4712	158	50	iirc	iirc	NOUN
cjfa-4712	158	51	.	.	PUNCT
cjfa-4712	159	1	8	8	NUM
cjfa-4712	159	2	 	 	SPACE
cjfa-4712	159	3	full	full	ADJ
cjfa-4712	159	4	text	text	NOUN
cjfa-4712	159	5	,	,	PUNCT
cjfa-4712	159	6	see	see	VERB
cjfa-4712	159	7	:	:	PUNCT
cjfa-4712	159	8	(	(	PUNCT
cjfa-4712	159	9	international	international	ADJ
cjfa-4712	159	10	standard	standard	NOUN
cjfa-4712	159	11	on	on	ADP
cjfa-4712	159	12	assurance	assurance	NOUN
cjfa-4712	159	13	engagements	engagement	NOUN
cjfa-4712	159	14	3000	3000	NUM
cjfa-4712	159	15	,	,	PUNCT
cjfa-4712	159	16	isae	isae	VERB
cjfa-4712	159	17	3000	3000	NUM
cjfa-4712	159	18	2012	2012	NUM
cjfa-4712	159	19	)	)	PUNCT
cjfa-4712	159	20	.	.	PUNCT
cjfa-4712	160	1	the	the	DET
cjfa-4712	160	2	imperative	imperative	NOUN
cjfa-4712	160	3	of	of	ADP
cjfa-4712	160	4	sustainable	sustainable	ADJ
cjfa-4712	160	5	growth	growth	NOUN
cjfa-4712	160	6	and	and	CCONJ
cjfa-4712	160	7	reporting	reporting	NOUN
cjfa-4712	160	8	…	…	PUNCT
cjfa-4712	160	9	61	61	NUM
cjfa-4712	160	10	table	table	NOUN
cjfa-4712	160	11	2	2	NUM
cjfa-4712	160	12	.	.	PUNCT
cjfa-4712	160	13	preparation	preparation	NOUN
cjfa-4712	160	14	principles	principle	NOUN
cjfa-4712	160	15	and	and	CCONJ
cjfa-4712	160	16	information	information	NOUN
cjfa-4712	160	17	framework	framework	NOUN
cjfa-4712	160	18	of	of	ADP
cjfa-4712	160	19	an	an	DET
cjfa-4712	160	20	integrated	integrated	ADJ
cjfa-4712	160	21	report	report	NOUN
cjfa-4712	160	22	according	accord	VERB
cjfa-4712	160	23	to	to	ADP
cjfa-4712	160	24	the	the	DET
cjfa-4712	160	25	international	international	ADJ
cjfa-4712	160	26	<	<	X
cjfa-4712	160	27	ir	ir	NOUN
cjfa-4712	160	28	>	>	X
cjfa-4712	160	29	framework	framework	NOUN
cjfa-4712	160	30	(	(	PUNCT
cjfa-4712	160	31	december	december	PROPN
cjfa-4712	160	32	2013	2013	NUM
cjfa-4712	160	33	)	)	PUNCT
cjfa-4712	160	34	integrated	integrate	VERB
cjfa-4712	160	35	report	report	NOUN
cjfa-4712	160	36	according	accord	VERB
cjfa-4712	160	37	to	to	ADP
cjfa-4712	160	38	the	the	DET
cjfa-4712	160	39	ir	ir	PROPN
cjfa-4712	160	40	framework	framework	NOUN
cjfa-4712	160	41	(	(	PUNCT
cjfa-4712	160	42	december	december	PROPN
cjfa-4712	160	43	2013	2013	NUM
cjfa-4712	160	44	)	)	PUNCT
cjfa-4712	160	45	guiding	guide	VERB
cjfa-4712	160	46	principles	principle	NOUN
cjfa-4712	160	47	information	information	NOUN
cjfa-4712	160	48	structure	structure	NOUN
cjfa-4712	160	49	z1	z1	NOUN
cjfa-4712	160	50	:	:	PUNCT
cjfa-4712	160	51	strategic	strategic	ADJ
cjfa-4712	160	52	focus	focus	NOUN
cjfa-4712	160	53	and	and	CCONJ
cjfa-4712	160	54	future	future	ADJ
cjfa-4712	160	55	orientation	orientation	NOUN
cjfa-4712	160	56	z2	z2	NOUN
cjfa-4712	160	57	:	:	PUNCT
cjfa-4712	160	58	connectivity	connectivity	NOUN
cjfa-4712	160	59	of	of	ADP
cjfa-4712	160	60	information	information	NOUN
cjfa-4712	160	61	z3	z3	NOUN
cjfa-4712	160	62	:	:	PUNCT
cjfa-4712	160	63	stakeholder	stakeholder	NOUN
cjfa-4712	160	64	relationship	relationship	NOUN
cjfa-4712	160	65	z4	z4	PROPN
cjfa-4712	160	66	:	:	PUNCT
cjfa-4712	160	67	materiality	materiality	NOUN
cjfa-4712	160	68	z5	z5	X
cjfa-4712	160	69	:	:	PUNCT
cjfa-4712	160	70	conciseness	conciseness	NOUN
cjfa-4712	160	71	z6	z6	PROPN
cjfa-4712	160	72	:	:	PUNCT
cjfa-4712	160	73	reliability	reliability	NOUN
cjfa-4712	160	74	and	and	CCONJ
cjfa-4712	160	75	completeness	completeness	NOUN
cjfa-4712	160	76	z7	z7	PROPN
cjfa-4712	160	77	:	:	PUNCT
cjfa-4712	160	78	consistency	consistency	NOUN
cjfa-4712	160	79	and	and	CCONJ
cjfa-4712	160	80	comparability	comparability	NOUN
cjfa-4712	160	81	e1	e1	NOUN
cjfa-4712	160	82	:	:	PUNCT
cjfa-4712	160	83	organisational	organisational	ADJ
cjfa-4712	160	84	overview	overview	NOUN
cjfa-4712	160	85	and	and	CCONJ
cjfa-4712	160	86	external	external	ADJ
cjfa-4712	160	87	environment	environment	NOUN
cjfa-4712	160	88	e2	e2	PROPN
cjfa-4712	160	89	:	:	PUNCT
cjfa-4712	160	90	governance	governance	NOUN
cjfa-4712	160	91	e3	e3	NOUN
cjfa-4712	160	92	:	:	PUNCT
cjfa-4712	160	93	business	business	NOUN
cjfa-4712	160	94	model	model	PROPN
cjfa-4712	160	95	e4	e4	PROPN
cjfa-4712	160	96	:	:	PUNCT
cjfa-4712	160	97	risk	risk	NOUN
cjfa-4712	160	98	and	and	CCONJ
cjfa-4712	160	99	opportunities	opportunity	NOUN
cjfa-4712	160	100	e5	e5	INTJ
cjfa-4712	160	101	:	:	PUNCT
cjfa-4712	160	102	strategy	strategy	NOUN
cjfa-4712	160	103	and	and	CCONJ
cjfa-4712	160	104	resource	resource	NOUN
cjfa-4712	160	105	allocation	allocation	NOUN
cjfa-4712	160	106	e6	e6	NOUN
cjfa-4712	160	107	:	:	PUNCT
cjfa-4712	160	108	performance	performance	NOUN
cjfa-4712	160	109	e7	e7	PROPN
cjfa-4712	160	110	:	:	PUNCT
cjfa-4712	160	111	outlook	outlook	NOUN
cjfa-4712	160	112	e8	e8	PROPN
cjfa-4712	160	113	:	:	PUNCT
cjfa-4712	160	114	presentation	presentation	NOUN
cjfa-4712	160	115	principles	principle	NOUN
cjfa-4712	160	116	s	s	PART
cjfa-4712	160	117	o	o	NOUN
cjfa-4712	160	118	u	u	NOUN
cjfa-4712	160	119	r	r	NOUN
cjfa-4712	160	120	c	c	NOUN
cjfa-4712	160	121	e	e	NOUN
cjfa-4712	160	122	:	:	PUNCT
cjfa-4712	160	123	on	on	ADP
cjfa-4712	160	124	the	the	DET
cjfa-4712	160	125	basis	basis	NOUN
cjfa-4712	160	126	of	of	ADP
cjfa-4712	160	127	:	:	PUNCT
cjfa-4712	160	128	the	the	DET
cjfa-4712	160	129	international	international	ADJ
cjfa-4712	160	130	<	<	X
cjfa-4712	160	131	ir	ir	X
cjfa-4712	160	132	>	>	X
cjfa-4712	160	133	framework	framework	NOUN
cjfa-4712	160	134	,	,	PUNCT
cjfa-4712	160	135	december	december	PROPN
cjfa-4712	160	136	2013	2013	NUM
cjfa-4712	160	137	,	,	PUNCT
cjfa-4712	160	138	http://www.theiirc.org/international-ir-framework/	http://www.theiirc.org/international-ir-framework/	NOUN
cjfa-4712	160	139	(	(	PUNCT
cjfa-4712	160	140	accessed	access	VERB
cjfa-4712	160	141	:	:	PUNCT
cjfa-4712	160	142	21.01.2014	21.01.2014	NUM
cjfa-4712	160	143	)	)	PUNCT
cjfa-4712	160	144	,	,	PUNCT
cjfa-4712	160	145	5	5	NUM
cjfa-4712	160	146	,	,	PUNCT
cjfa-4712	160	147	16–24	16–24	NUM
cjfa-4712	160	148	.	.	PUNCT
cjfa-4712	161	1	the	the	DET
cjfa-4712	161	2	key	key	ADJ
cjfa-4712	161	3	question	question	NOUN
cjfa-4712	161	4	in	in	ADP
cjfa-4712	161	5	integrated	integrated	ADJ
cjfa-4712	161	6	reporting	reporting	NOUN
cjfa-4712	161	7	is	be	AUX
cjfa-4712	161	8	reporting	report	VERB
cjfa-4712	161	9	on	on	ADP
cjfa-4712	161	10	the	the	DET
cjfa-4712	161	11	way	way	NOUN
cjfa-4712	161	12	corporate	corporate	ADJ
cjfa-4712	161	13	(	(	PUNCT
cjfa-4712	161	14	organisation	organisation	NOUN
cjfa-4712	161	15	)	)	PUNCT
cjfa-4712	161	16	value	value	NOUN
cjfa-4712	161	17	is	be	AUX
cjfa-4712	161	18	created	create	VERB
cjfa-4712	161	19	.	.	PUNCT
cjfa-4712	162	1	it	it	PRON
cjfa-4712	162	2	seems	seem	VERB
cjfa-4712	162	3	that	that	SCONJ
cjfa-4712	162	4	this	this	DET
cjfa-4712	162	5	approach	approach	NOUN
cjfa-4712	162	6	may	may	AUX
cjfa-4712	162	7	offer	offer	VERB
cjfa-4712	162	8	an	an	DET
cjfa-4712	162	9	explanation	explanation	NOUN
cjfa-4712	162	10	of	of	ADP
cjfa-4712	162	11	the	the	DET
cjfa-4712	162	12	term	term	NOUN
cjfa-4712	162	13	integrated	integrate	VERB
cjfa-4712	162	14	report	report	NOUN
cjfa-4712	162	15	.	.	PUNCT
cjfa-4712	163	1	the	the	DET
cjfa-4712	163	2	creation	creation	NOUN
cjfa-4712	163	3	of	of	ADP
cjfa-4712	163	4	value	value	NOUN
cjfa-4712	163	5	,	,	PUNCT
cjfa-4712	163	6	which	which	PRON
cjfa-4712	163	7	is	be	AUX
cjfa-4712	163	8	in	in	ADP
cjfa-4712	163	9	the	the	DET
cjfa-4712	163	10	centre	centre	NOUN
cjfa-4712	163	11	of	of	ADP
cjfa-4712	163	12	interest	interest	NOUN
cjfa-4712	163	13	within	within	ADP
cjfa-4712	163	14	all	all	DET
cjfa-4712	163	15	the	the	DET
cjfa-4712	163	16	aspects	aspect	NOUN
cjfa-4712	163	17	presented	present	VERB
cjfa-4712	163	18	in	in	ADP
cjfa-4712	163	19	this	this	DET
cjfa-4712	163	20	report	report	NOUN
cjfa-4712	163	21	,	,	PUNCT
cjfa-4712	163	22	is	be	AUX
cjfa-4712	163	23	possible	possible	ADJ
cjfa-4712	163	24	thanks	thank	NOUN
cjfa-4712	163	25	to	to	ADP
cjfa-4712	163	26	the	the	DET
cjfa-4712	163	27	determination	determination	NOUN
cjfa-4712	163	28	of	of	ADP
cjfa-4712	163	29	a	a	DET
cjfa-4712	163	30	business	business	NOUN
cjfa-4712	163	31	model	model	NOUN
cjfa-4712	163	32	in	in	ADP
cjfa-4712	163	33	which	which	PRON
cjfa-4712	163	34	the	the	DET
cjfa-4712	163	35	mission	mission	NOUN
cjfa-4712	163	36	and	and	CCONJ
cjfa-4712	163	37	vision	vision	NOUN
cjfa-4712	163	38	of	of	ADP
cjfa-4712	163	39	the	the	DET
cjfa-4712	163	40	organisation	organisation	NOUN
cjfa-4712	163	41	are	be	AUX
cjfa-4712	163	42	implemented	implement	VERB
cjfa-4712	163	43	–	–	PUNCT
cjfa-4712	163	44	in	in	ADP
cjfa-4712	163	45	order	order	NOUN
cjfa-4712	163	46	to	to	PART
cjfa-4712	163	47	create	create	VERB
cjfa-4712	163	48	value	value	NOUN
cjfa-4712	163	49	–	–	PUNCT
cjfa-4712	163	50	through	through	ADP
cjfa-4712	163	51	a	a	DET
cjfa-4712	163	52	competent	competent	ADJ
cjfa-4712	163	53	application	application	NOUN
cjfa-4712	163	54	resources	resource	NOUN
cjfa-4712	163	55	of	of	ADP
cjfa-4712	163	56	different	different	ADJ
cjfa-4712	163	57	character	character	NOUN
cjfa-4712	163	58	.	.	PUNCT
cjfa-4712	164	1	this	this	DET
cjfa-4712	164	2	way	way	NOUN
cjfa-4712	164	3	of	of	ADP
cjfa-4712	164	4	thinking	thinking	NOUN
cjfa-4712	164	5	requires	require	VERB
cjfa-4712	164	6	perceiving	perceive	VERB
cjfa-4712	164	7	the	the	DET
cjfa-4712	164	8	organisation	organisation	NOUN
cjfa-4712	164	9	from	from	ADP
cjfa-4712	164	10	the	the	DET
cjfa-4712	164	11	perspective	perspective	NOUN
cjfa-4712	164	12	of	of	ADP
cjfa-4712	164	13	the	the	DET
cjfa-4712	164	14	goal	goal	NOUN
cjfa-4712	164	15	oriented	orient	VERB
cjfa-4712	164	16	cooperation	cooperation	NOUN
cjfa-4712	164	17	of	of	ADP
cjfa-4712	164	18	many	many	ADJ
cjfa-4712	164	19	of	of	ADP
cjfa-4712	164	20	its	its	PRON
cjfa-4712	164	21	elements	element	NOUN
cjfa-4712	164	22	and	and	CCONJ
cjfa-4712	164	23	the	the	DET
cjfa-4712	164	24	integration	integration	NOUN
cjfa-4712	164	25	of	of	ADP
cjfa-4712	164	26	its	its	PRON
cjfa-4712	164	27	attributes	attribute	NOUN
cjfa-4712	164	28	around	around	ADP
cjfa-4712	164	29	a	a	DET
cjfa-4712	164	30	clearly	clearly	ADV
cjfa-4712	164	31	defined	define	VERB
cjfa-4712	164	32	goal	goal	NOUN
cjfa-4712	164	33	which	which	PRON
cjfa-4712	164	34	they	they	PRON
cjfa-4712	164	35	should	should	AUX
cjfa-4712	164	36	serve	serve	VERB
cjfa-4712	164	37	.	.	PUNCT
cjfa-4712	165	1	figure	figure	NOUN
cjfa-4712	165	2	1	1	NUM
cjfa-4712	165	3	shows	show	VERB
cjfa-4712	165	4	the	the	DET
cjfa-4712	165	5	process	process	NOUN
cjfa-4712	165	6	of	of	ADP
cjfa-4712	165	7	value	value	NOUN
cjfa-4712	165	8	creation	creation	NOUN
cjfa-4712	165	9	together	together	ADV
cjfa-4712	165	10	with	with	ADP
cjfa-4712	165	11	the	the	DET
cjfa-4712	165	12	integrated	integrate	VERB
cjfa-4712	165	13	report	report	NOUN
cjfa-4712	165	14	information	information	NOUN
cjfa-4712	165	15	structure	structure	NOUN
cjfa-4712	165	16	.	.	PUNCT
cjfa-4712	166	1	anna	anna	PROPN
cjfa-4712	166	2	karmańska62	karmańska62	PROPN
cjfa-4712	166	3	figure	figure	PROPN
cjfa-4712	166	4	1	1	NUM
cjfa-4712	166	5	.	.	NOUN
cjfa-4712	166	6	value	value	NOUN
cjfa-4712	166	7	creation	creation	NOUN
cjfa-4712	166	8	process	process	NOUN
cjfa-4712	166	9	presented	present	VERB
cjfa-4712	166	10	in	in	ADP
cjfa-4712	166	11	an	an	DET
cjfa-4712	166	12	integrated	integrated	ADJ
cjfa-4712	166	13	report	report	NOUN
cjfa-4712	166	14	according	accord	VERB
cjfa-4712	166	15	to	to	ADP
cjfa-4712	166	16	the	the	DET
cjfa-4712	166	17	international	international	ADJ
cjfa-4712	166	18	<	<	X
cjfa-4712	166	19	ir	ir	X
cjfa-4712	166	20	>	>	X
cjfa-4712	166	21	framework	framework	NOUN
cjfa-4712	166	22	figure	figure	NOUN
cjfa-4712	166	23	1	1	NUM
cjfa-4712	166	24	.	.	NOUN
cjfa-4712	167	1	value	value	NOUN
cjfa-4712	167	2	creation	creation	NOUN
cjfa-4712	167	3	process	process	NOUN
cjfa-4712	167	4	presented	present	VERB
cjfa-4712	167	5	in	in	ADP
cjfa-4712	167	6	an	an	DET
cjfa-4712	167	7	integrated	integrated	ADJ
cjfa-4712	167	8	report	report	NOUN
cjfa-4712	167	9	according	accord	VERB
cjfa-4712	167	10	to	to	ADP
cjfa-4712	167	11	the	the	DET
cjfa-4712	167	12	international	international	ADJ
cjfa-4712	167	13	<	<	X
cjfa-4712	167	14	ir	ir	X
cjfa-4712	167	15	>	>	X
cjfa-4712	167	16	framework	framework	NOUN
cjfa-4712	167	17	legend	legend	NOUN
cjfa-4712	167	18	:	:	PUNCT
cjfa-4712	167	19	integrated	integrated	ADJ
cjfa-4712	167	20	statement	statement	NOUN
cjfa-4712	167	21	should	should	AUX
cjfa-4712	167	22	answer	answer	VERB
cjfa-4712	167	23	the	the	DET
cjfa-4712	167	24	following	follow	VERB
cjfa-4712	167	25	questions	question	NOUN
cjfa-4712	167	26	:	:	PUNCT
cjfa-4712	168	1	e.1	e.1	X
cjfa-4712	168	2	.	.	PUNCT
cjfa-4712	169	1	what	what	PRON
cjfa-4712	169	2	does	do	AUX
cjfa-4712	169	3	the	the	DET
cjfa-4712	169	4	organisation	organisation	NOUN
cjfa-4712	169	5	do	do	VERB
cjfa-4712	169	6	and	and	CCONJ
cjfa-4712	169	7	what	what	PRON
cjfa-4712	169	8	are	be	AUX
cjfa-4712	169	9	the	the	DET
cjfa-4712	169	10	circumstances	circumstance	NOUN
cjfa-4712	169	11	under	under	ADP
cjfa-4712	169	12	which	which	PRON
cjfa-4712	169	13	it	it	PRON
cjfa-4712	169	14	operates	operate	VERB
cjfa-4712	169	15	?	?	PUNCT
cjfa-4712	170	1	e.2	e.2	X
cjfa-4712	170	2	.	.	PUNCT
cjfa-4712	171	1	how	how	SCONJ
cjfa-4712	171	2	does	do	AUX
cjfa-4712	171	3	the	the	DET
cjfa-4712	171	4	organization	organization	NOUN
cjfa-4712	171	5	’s	’s	PART
cjfa-4712	171	6	governance	governance	NOUN
cjfa-4712	171	7	structure	structure	NOUN
cjfa-4712	171	8	support	support	VERB
cjfa-4712	171	9	its	its	PRON
cjfa-4712	171	10	ability	ability	NOUN
cjfa-4712	171	11	to	to	PART
cjfa-4712	171	12	create	create	VERB
cjfa-4712	171	13	value	value	NOUN
cjfa-4712	171	14	in	in	ADP
cjfa-4712	171	15	the	the	DET
cjfa-4712	171	16	short	short	ADJ
cjfa-4712	171	17	,	,	PUNCT
cjfa-4712	171	18	medium	medium	ADJ
cjfa-4712	171	19	and	and	CCONJ
cjfa-4712	171	20	long	long	ADJ
cjfa-4712	171	21	term	term	NOUN
cjfa-4712	171	22	?	?	PUNCT
cjfa-4712	172	1	e.3	e.3	X
cjfa-4712	172	2	.	.	PUNCT
cjfa-4712	173	1	what	what	PRON
cjfa-4712	173	2	is	be	AUX
cjfa-4712	173	3	the	the	DET
cjfa-4712	173	4	organization	organization	NOUN
cjfa-4712	173	5	’s	’s	PART
cjfa-4712	173	6	business	business	NOUN
cjfa-4712	173	7	model	model	NOUN
cjfa-4712	173	8	?	?	PUNCT
cjfa-4712	174	1	does	do	AUX
cjfa-4712	174	2	the	the	DET
cjfa-4712	174	3	organisation	organisation	NOUN
cjfa-4712	174	4	apply	apply	VERB
cjfa-4712	174	5	more	more	ADJ
cjfa-4712	174	6	than	than	ADP
cjfa-4712	174	7	one	one	NUM
cjfa-4712	174	8	model	model	NOUN
cjfa-4712	174	9	?	?	PUNCT
cjfa-4712	175	1	e.4	e.4	X
cjfa-4712	175	2	.	.	PUNCT
cjfa-4712	176	1	what	what	PRON
cjfa-4712	176	2	are	be	AUX
cjfa-4712	176	3	the	the	DET
cjfa-4712	176	4	specific	specific	ADJ
cjfa-4712	176	5	risks	risk	NOUN
cjfa-4712	176	6	and	and	CCONJ
cjfa-4712	176	7	opportunities	opportunity	NOUN
cjfa-4712	176	8	that	that	PRON
cjfa-4712	176	9	affect	affect	VERB
cjfa-4712	176	10	the	the	DET
cjfa-4712	176	11	organization	organization	NOUN
cjfa-4712	176	12	’s	’s	PART
cjfa-4712	176	13	ability	ability	NOUN
cjfa-4712	176	14	to	to	PART
cjfa-4712	176	15	create	create	VERB
cjfa-4712	176	16	value	value	NOUN
cjfa-4712	176	17	over	over	ADP
cjfa-4712	176	18	the	the	DET
cjfa-4712	176	19	short	short	ADJ
cjfa-4712	176	20	,	,	PUNCT
cjfa-4712	176	21	medium	medium	ADJ
cjfa-4712	176	22	and	and	CCONJ
cjfa-4712	176	23	long	long	ADJ
cjfa-4712	176	24	term	term	NOUN
cjfa-4712	176	25	,	,	PUNCT
cjfa-4712	176	26	and	and	CCONJ
cjfa-4712	176	27	how	how	SCONJ
cjfa-4712	176	28	does	do	AUX
cjfa-4712	176	29	the	the	DET
cjfa-4712	176	30	organization	organization	NOUN
cjfa-4712	176	31	manage	manage	VERB
cjfa-4712	176	32	them	they	PRON
cjfa-4712	176	33	?	?	PUNCT
cjfa-4712	177	1	e.5	e.5	ADP
cjfa-4712	177	2	.	.	PUNCT
cjfa-4712	178	1	where	where	SCONJ
cjfa-4712	178	2	does	do	AUX
cjfa-4712	178	3	the	the	DET
cjfa-4712	178	4	organization	organization	NOUN
cjfa-4712	178	5	want	want	VERB
cjfa-4712	178	6	to	to	PART
cjfa-4712	178	7	go	go	VERB
cjfa-4712	178	8	and	and	CCONJ
cjfa-4712	178	9	how	how	SCONJ
cjfa-4712	178	10	does	do	AUX
cjfa-4712	178	11	it	it	PRON
cjfa-4712	178	12	intend	intend	VERB
cjfa-4712	178	13	to	to	PART
cjfa-4712	178	14	get	get	VERB
cjfa-4712	178	15	there	there	ADV
cjfa-4712	178	16	?	?	PUNCT
cjfa-4712	179	1	e.6	e.6	PUNCT
cjfa-4712	179	2	.	.	PUNCT
cjfa-4712	180	1	to	to	ADP
cjfa-4712	180	2	what	what	DET
cjfa-4712	180	3	extent	extent	NOUN
cjfa-4712	180	4	has	have	AUX
cjfa-4712	180	5	the	the	DET
cjfa-4712	180	6	organization	organization	NOUN
cjfa-4712	180	7	achieved	achieve	VERB
cjfa-4712	180	8	its	its	PRON
cjfa-4712	180	9	strategic	strategic	ADJ
cjfa-4712	180	10	objectives	objective	NOUN
cjfa-4712	180	11	for	for	ADP
cjfa-4712	180	12	the	the	DET
cjfa-4712	180	13	period	period	NOUN
cjfa-4712	180	14	and	and	CCONJ
cjfa-4712	180	15	what	what	PRON
cjfa-4712	180	16	are	be	AUX
cjfa-4712	180	17	its	its	PRON
cjfa-4712	180	18	outcomes	outcome	NOUN
cjfa-4712	180	19	in	in	ADP
cjfa-4712	180	20	terms	term	NOUN
cjfa-4712	180	21	of	of	ADP
cjfa-4712	180	22	effects	effect	NOUN
cjfa-4712	180	23	on	on	ADP
cjfa-4712	180	24	the	the	DET
cjfa-4712	180	25	resources	resource	NOUN
cjfa-4712	180	26	(	(	PUNCT
cjfa-4712	180	27	capitals	capital	NOUN
cjfa-4712	180	28	)	)	PUNCT
cjfa-4712	180	29	?	?	PUNCT
cjfa-4712	181	1	e.7	e.7	X
cjfa-4712	181	2	.	.	PUNCT
cjfa-4712	182	1	what	what	PRON
cjfa-4712	182	2	challenges	challenge	NOUN
cjfa-4712	182	3	and	and	CCONJ
cjfa-4712	182	4	uncertainties	uncertainty	NOUN
cjfa-4712	182	5	is	be	AUX
cjfa-4712	182	6	the	the	DET
cjfa-4712	182	7	organization	organization	NOUN
cjfa-4712	182	8	likely	likely	ADJ
cjfa-4712	182	9	to	to	PART
cjfa-4712	182	10	encounter	encounter	VERB
cjfa-4712	182	11	in	in	ADP
cjfa-4712	182	12	pursuing	pursue	VERB
cjfa-4712	182	13	its	its	PRON
cjfa-4712	182	14	strategy	strategy	NOUN
cjfa-4712	182	15	,	,	PUNCT
cjfa-4712	182	16	and	and	CCONJ
cjfa-4712	182	17	what	what	PRON
cjfa-4712	182	18	are	be	AUX
cjfa-4712	182	19	the	the	DET
cjfa-4712	182	20	potential	potential	ADJ
cjfa-4712	182	21	implications	implication	NOUN
cjfa-4712	182	22	for	for	ADP
cjfa-4712	182	23	its	its	PRON
cjfa-4712	182	24	business	business	NOUN
cjfa-4712	182	25	model	model	NOUN
cjfa-4712	182	26	and	and	CCONJ
cjfa-4712	182	27	future	future	ADJ
cjfa-4712	182	28	performance	performance	NOUN
cjfa-4712	182	29	?	?	PUNCT
cjfa-4712	183	1	source	source	NOUN
cjfa-4712	183	2	:	:	PUNCT
cjfa-4712	183	3	on	on	ADP
cjfa-4712	183	4	the	the	DET
cjfa-4712	183	5	basis	basis	NOUN
cjfa-4712	183	6	of	of	ADP
cjfa-4712	183	7	fig	fig	NOUN
cjfa-4712	183	8	.	.	PUNCT
cjfa-4712	183	9	2	2	NUM
cjfa-4712	184	1	[	[	X
cjfa-4712	184	2	in	in	ADP
cjfa-4712	184	3	:]	:]	PUNCT
cjfa-4712	184	4	the	the	DET
cjfa-4712	184	5	international	international	PROPN
cjfa-4712	184	6	<	<	X
cjfa-4712	184	7	ir	ir	X
cjfa-4712	184	8	>	>	X
cjfa-4712	184	9	framework	framework	NOUN
cjfa-4712	184	10	,	,	PUNCT
cjfa-4712	184	11	december	december	PROPN
cjfa-4712	184	12	2013	2013	NUM
cjfa-4712	184	13	,	,	PUNCT
cjfa-4712	184	14	http://www.theiirc.org/international-ir-framework/	http://www.theiirc.org/international-ir-framework/	NOUN
cjfa-4712	184	15	(	(	PUNCT
cjfa-4712	184	16	accessed	access	VERB
cjfa-4712	184	17	:	:	PUNCT
cjfa-4712	184	18	21.01.2014	21.01.2014	NUM
cjfa-4712	184	19	)	)	PUNCT
cjfa-4712	184	20	,	,	PUNCT
cjfa-4712	184	21	13	13	NUM
cjfa-4712	184	22	,	,	PUNCT
cjfa-4712	184	23	16–32	16–32	NUM
cjfa-4712	184	24	.	.	PUNCT
cjfa-4712	185	1	the	the	DET
cjfa-4712	185	2	main	main	ADJ
cjfa-4712	185	3	reporting	reporting	NOUN
cjfa-4712	185	4	areas	area	NOUN
cjfa-4712	185	5	which	which	PRON
cjfa-4712	185	6	csr	csr	NOUN
cjfa-4712	185	7	and	and	CCONJ
cjfa-4712	185	8	sustainability	sustainability	NOUN
cjfa-4712	185	9	reporting	reporting	NOUN
cjfa-4712	185	10	concentrates	concentrate	VERB
cjfa-4712	185	11	on	on	ADP
cjfa-4712	185	12	include	include	VERB
cjfa-4712	185	13	problems	problem	NOUN
cjfa-4712	185	14	relating	relate	VERB
cjfa-4712	185	15	to	to	ADP
cjfa-4712	185	16	people	people	NOUN
cjfa-4712	185	17	,	,	PUNCT
cjfa-4712	185	18	communities	community	NOUN
cjfa-4712	185	19	,	,	PUNCT
cjfa-4712	185	20	environment	environment	NOUN
cjfa-4712	185	21	and	and	CCONJ
cjfa-4712	185	22	governance	governance	NOUN
cjfa-4712	185	23	.	.	PUNCT
cjfa-4712	186	1	the	the	DET
cjfa-4712	186	2	last	last	ADJ
cjfa-4712	186	3	area	area	NOUN
cjfa-4712	186	4	deals	deal	VERB
cjfa-4712	186	5	with	with	ADP
cjfa-4712	186	6	different	different	ADJ
cjfa-4712	186	7	aspects	aspect	NOUN
cjfa-4712	186	8	than	than	ADP
cjfa-4712	186	9	those	those	PRON
cjfa-4712	186	10	assumed	assume	VERB
cjfa-4712	186	11	in	in	ADP
cjfa-4712	186	12	the	the	DET
cjfa-4712	186	13	integrated	integrated	ADJ
cjfa-4712	186	14	reporting	reporting	NOUN
cjfa-4712	186	15	prepared	prepare	VERB
cjfa-4712	186	16	according	accord	VERB
cjfa-4712	186	17	to	to	ADP
cjfa-4712	186	18	iirc	iirc	ADJ
cjfa-4712	186	19	conceptual	conceptual	ADJ
cjfa-4712	186	20	framework	framework	NOUN
cjfa-4712	186	21	.	.	PUNCT
cjfa-4712	187	1	the	the	DET
cjfa-4712	187	2	gri	gri	NOUN
cjfa-4712	187	3	-	-	PUNCT
cjfa-4712	187	4	g4	g4	NOUN
cjfa-4712	187	5	indicates	indicate	VERB
cjfa-4712	187	6	the	the	DET
cjfa-4712	187	7	following	follow	VERB
cjfa-4712	187	8	important	important	ADJ
cjfa-4712	187	9	resources	resource	NOUN
cjfa-4712	187	10	(	(	PUNCT
cjfa-4712	187	11	capital	capital	NOUN
cjfa-4712	187	12	):	):	PUNCT
cjfa-4712	187	13	financial	financial	ADJ
cjfa-4712	187	14	manufactured	manufacture	VERB
cjfa-4712	187	15	intellectual	intellectual	ADJ
cjfa-4712	187	16	human	human	ADJ
cjfa-4712	187	17	social	social	ADJ
cjfa-4712	187	18	and	and	CCONJ
cjfa-4712	187	19	relationship	relationship	NOUN
cjfa-4712	187	20	natural	natural	ADJ
cjfa-4712	187	21	e.3	e.3	PROPN
cjfa-4712	187	22	.	.	PUNCT
cjfa-4712	188	1	business	business	NOUN
cjfa-4712	188	2	model	model	NOUN
cjfa-4712	188	3	inputs	input	VERB
cjfa-4712	188	4	business	business	NOUN
cjfa-4712	188	5	activities	activity	NOUN
cjfa-4712	188	6	outputs	output	VERB
cjfa-4712	188	7	outcomission	outcomission	NOUN
cjfa-4712	188	8	and	and	CCONJ
cjfa-4712	188	9	vision	vision	NOUN
cjfa-4712	188	10	e.4	e.4	X
cjfa-4712	188	11	.	.	PUNCT
cjfa-4712	189	1	risk	risk	NOUN
cjfa-4712	189	2	and	and	CCONJ
cjfa-4712	189	3	opportunities	opportunity	NOUN
cjfa-4712	189	4	e.5	e.5	ADJ
cjfa-4712	189	5	.	.	PUNCT
cjfa-4712	189	6	strategy	strategy	NOUN
cjfa-4712	189	7	and	and	CCONJ
cjfa-4712	189	8	resource	resource	NOUN
cjfa-4712	189	9	allocation	allocation	NOUN
cjfa-4712	189	10	e.6.performance	e.6.performance	NOUN
cjfa-4712	189	11	e.7	e.7	NOUN
cjfa-4712	189	12	.	.	PUNCT
cjfa-4712	190	1	outlook	outlook	NOUN
cjfa-4712	190	2	resources	resource	NOUN
cjfa-4712	190	3	(	(	PUNCT
cjfa-4712	190	4	capital	capital	NOUN
cjfa-4712	190	5	):	):	PUNCT
cjfa-4712	190	6	financial	financial	ADJ
cjfa-4712	190	7	manufactured	manufacture	VERB
cjfa-4712	190	8	intellectual	intellectual	ADJ
cjfa-4712	190	9	human	human	ADJ
cjfa-4712	190	10	social	social	ADJ
cjfa-4712	190	11	and	and	CCONJ
cjfa-4712	190	12	relationship	relationship	NOUN
cjfa-4712	190	13	natural	natural	ADJ
cjfa-4712	190	14	e.1	e.1	PROPN
cjfa-4712	190	15	.	.	PUNCT
cjfa-4712	191	1	external	external	ADJ
cjfa-4712	191	2	environment	environment	NOUN
cjfa-4712	191	3	creation	creation	NOUN
cjfa-4712	191	4	of	of	ADP
cjfa-4712	191	5	value	value	NOUN
cjfa-4712	191	6	(	(	PUNCT
cjfa-4712	191	7	maintenance	maintenance	NOUN
cjfa-4712	191	8	,	,	PUNCT
cjfa-4712	191	9	reduction	reduction	NOUN
cjfa-4712	191	10	)	)	PUNCT
cjfa-4712	191	11	over	over	ADP
cjfa-4712	191	12	time	time	NOUN
cjfa-4712	191	13	e.2	e.2	PROPN
cjfa-4712	191	14	.	.	PUNCT
cjfa-4712	192	1	governance	governance	NOUN
cjfa-4712	192	2	s	s	PART
cjfa-4712	192	3	o	o	X
cjfa-4712	192	4	u	u	NOUN
cjfa-4712	192	5	r	r	NOUN
cjfa-4712	192	6	c	c	NOUN
cjfa-4712	192	7	e	e	NOUN
cjfa-4712	192	8	:	:	PUNCT
cjfa-4712	192	9	on	on	ADP
cjfa-4712	192	10	the	the	DET
cjfa-4712	192	11	basis	basis	NOUN
cjfa-4712	192	12	of	of	ADP
cjfa-4712	192	13	fig	fig	NOUN
cjfa-4712	192	14	.	.	PUNCT
cjfa-4712	192	15	2	2	NUM
cjfa-4712	193	1	[	[	X
cjfa-4712	193	2	in	in	ADP
cjfa-4712	193	3	:]	:]	PUNCT
cjfa-4712	193	4	the	the	DET
cjfa-4712	193	5	international	international	PROPN
cjfa-4712	193	6	<	<	X
cjfa-4712	193	7	ir	ir	X
cjfa-4712	193	8	>	>	X
cjfa-4712	193	9	framework	framework	NOUN
cjfa-4712	193	10	,	,	PUNCT
cjfa-4712	193	11	december	december	PROPN
cjfa-4712	193	12	2013	2013	NUM
cjfa-4712	193	13	,	,	PUNCT
cjfa-4712	193	14	http://	http://	PROPN
cjfa-4712	193	15	www.theiirc.org/international-ir-framework/	www.theiirc.org/international-ir-framework/	PROPN
cjfa-4712	193	16	(	(	PUNCT
cjfa-4712	193	17	accessed	access	VERB
cjfa-4712	193	18	:	:	PUNCT
cjfa-4712	193	19	21.01.2014	21.01.2014	NUM
cjfa-4712	193	20	)	)	PUNCT
cjfa-4712	193	21	,	,	PUNCT
cjfa-4712	193	22	13	13	NUM
cjfa-4712	193	23	,	,	PUNCT
cjfa-4712	193	24	16–32	16–32	NUM
cjfa-4712	193	25	.	.	PUNCT
cjfa-4712	194	1	the	the	DET
cjfa-4712	194	2	main	main	ADJ
cjfa-4712	194	3	reporting	reporting	NOUN
cjfa-4712	194	4	areas	area	NOUN
cjfa-4712	194	5	which	which	PRON
cjfa-4712	194	6	csr	csr	NOUN
cjfa-4712	194	7	and	and	CCONJ
cjfa-4712	194	8	sustainability	sustainability	NOUN
cjfa-4712	194	9	reporting	reporting	NOUN
cjfa-4712	194	10	concentrates	concentrate	VERB
cjfa-4712	194	11	on	on	ADP
cjfa-4712	194	12	include	include	VERB
cjfa-4712	194	13	problems	problem	NOUN
cjfa-4712	194	14	relating	relate	VERB
cjfa-4712	194	15	to	to	ADP
cjfa-4712	194	16	people	people	NOUN
cjfa-4712	194	17	,	,	PUNCT
cjfa-4712	194	18	communities	community	NOUN
cjfa-4712	194	19	,	,	PUNCT
cjfa-4712	194	20	environment	environment	NOUN
cjfa-4712	194	21	and	and	CCONJ
cjfa-4712	194	22	governance	governance	NOUN
cjfa-4712	194	23	.	.	PUNCT
cjfa-4712	195	1	the	the	DET
cjfa-4712	195	2	last	last	ADJ
cjfa-4712	195	3	area	area	NOUN
cjfa-4712	195	4	deals	deal	VERB
cjfa-4712	195	5	with	with	ADP
cjfa-4712	195	6	different	different	ADJ
cjfa-4712	195	7	aspects	aspect	NOUN
cjfa-4712	195	8	than	than	ADP
cjfa-4712	195	9	those	those	PRON
cjfa-4712	195	10	assumed	assume	VERB
cjfa-4712	195	11	in	in	ADP
cjfa-4712	195	12	the	the	DET
cjfa-4712	195	13	integrated	integrated	ADJ
cjfa-4712	195	14	reporting	reporting	NOUN
cjfa-4712	195	15	prepared	prepare	VERB
cjfa-4712	195	16	according	accord	VERB
cjfa-4712	195	17	to	to	ADP
cjfa-4712	195	18	iirc	iirc	ADJ
cjfa-4712	195	19	conceptual	conceptual	ADJ
cjfa-4712	195	20	framework	framework	NOUN
cjfa-4712	195	21	.	.	PUNCT
cjfa-4712	196	1	the	the	DET
cjfa-4712	196	2	gri	gri	NOUN
cjfa-4712	196	3	-	-	PUNCT
cjfa-4712	196	4	g4	g4	NOUN
cjfa-4712	196	5	indicates	indicate	VERB
cjfa-4712	196	6	the	the	DET
cjfa-4712	196	7	following	follow	VERB
cjfa-4712	196	8	important	important	ADJ
cjfa-4712	196	9	areas	area	NOUN
cjfa-4712	196	10	:	:	PUNCT
cjfa-4712	196	11	governance	governance	NOUN
cjfa-4712	196	12	structure	structure	NOUN
cjfa-4712	196	13	,	,	PUNCT
cjfa-4712	196	14	top	top	ADJ
cjfa-4712	196	15	managers	manager	NOUN
cjfa-4712	196	16	’	'	PUNCT
cjfa-4712	196	17	role	role	NOUN
cjfa-4712	196	18	in	in	ADP
cjfa-4712	196	19	determination	determination	NOUN
cjfa-4712	196	20	of	of	ADP
cjfa-4712	196	21	corporate	corporate	ADJ
cjfa-4712	196	22	goals	goal	NOUN
cjfa-4712	196	23	,	,	PUNCT
cjfa-4712	196	24	value	value	NOUN
cjfa-4712	196	25	and	and	CCONJ
cjfa-4712	196	26	strategy	strategy	NOUN
cjfa-4712	196	27	,	,	PUNCT
cjfa-4712	196	28	the	the	DET
cjfa-4712	196	29	imperative	imperative	NOUN
cjfa-4712	196	30	of	of	ADP
cjfa-4712	196	31	sustainable	sustainable	ADJ
cjfa-4712	196	32	growth	growth	NOUN
cjfa-4712	196	33	and	and	CCONJ
cjfa-4712	196	34	reporting	reporting	NOUN
cjfa-4712	196	35	…	…	PUNCT
cjfa-4712	196	36	63	63	NUM
cjfa-4712	196	37	the	the	DET
cjfa-4712	196	38	competence	competence	NOUN
cjfa-4712	196	39	and	and	CCONJ
cjfa-4712	196	40	appraisal	appraisal	NOUN
cjfa-4712	196	41	of	of	ADP
cjfa-4712	196	42	top	top	ADJ
cjfa-4712	196	43	managers	manager	NOUN
cjfa-4712	196	44	’	’	PART
cjfa-4712	196	45	achievements	achievement	NOUN
cjfa-4712	196	46	,	,	PUNCT
cjfa-4712	196	47	their	their	PRON
cjfa-4712	196	48	role	role	NOUN
cjfa-4712	196	49	in	in	ADP
cjfa-4712	196	50	risk	risk	NOUN
cjfa-4712	196	51	management	management	NOUN
cjfa-4712	196	52	,	,	PUNCT
cjfa-4712	196	53	preparation	preparation	NOUN
cjfa-4712	196	54	of	of	ADP
cjfa-4712	196	55	csr	csr	NOUN
cjfa-4712	196	56	reports	report	NOUN
cjfa-4712	196	57	,	,	PUNCT
cjfa-4712	196	58	appraisal	appraisal	NOUN
cjfa-4712	196	59	of	of	ADP
cjfa-4712	196	60	economic	economic	ADJ
cjfa-4712	196	61	,	,	PUNCT
cjfa-4712	196	62	environmental	environmental	ADJ
cjfa-4712	196	63	and	and	CCONJ
cjfa-4712	196	64	social	social	ADJ
cjfa-4712	196	65	performance	performance	NOUN
cjfa-4712	196	66	in	in	ADP
cjfa-4712	196	67	favour	favour	NOUN
cjfa-4712	196	68	of	of	ADP
cjfa-4712	196	69	the	the	DET
cjfa-4712	196	70	community	community	NOUN
cjfa-4712	196	71	as	as	ADV
cjfa-4712	196	72	well	well	ADV
cjfa-4712	196	73	as	as	ADP
cjfa-4712	196	74	the	the	DET
cjfa-4712	196	75	system	system	NOUN
cjfa-4712	196	76	of	of	ADP
cjfa-4712	196	77	remuneration	remuneration	NOUN
cjfa-4712	196	78	and	and	CCONJ
cjfa-4712	196	79	monitoring	monitoring	NOUN
cjfa-4712	196	80	.	.	PUNCT
cjfa-4712	197	1	the	the	DET
cjfa-4712	197	2	reports	report	NOUN
cjfa-4712	197	3	prepared	prepare	VERB
cjfa-4712	197	4	according	accord	VERB
cjfa-4712	197	5	to	to	ADP
cjfa-4712	197	6	the	the	DET
cjfa-4712	197	7	gri	gri	NOUN
cjfa-4712	197	8	-	-	PUNCT
cjfa-4712	197	9	g4	g4	NOUN
cjfa-4712	197	10	guidelines	guideline	NOUN
cjfa-4712	197	11	do	do	AUX
cjfa-4712	197	12	not	not	PART
cjfa-4712	197	13	focus	focus	VERB
cjfa-4712	197	14	on	on	ADP
cjfa-4712	197	15	the	the	DET
cjfa-4712	197	16	business	business	NOUN
cjfa-4712	197	17	model	model	NOUN
cjfa-4712	197	18	so	so	ADV
cjfa-4712	197	19	strongly	strongly	ADV
cjfa-4712	197	20	as	as	SCONJ
cjfa-4712	197	21	integrated	integrated	ADJ
cjfa-4712	197	22	reports	report	NOUN
cjfa-4712	197	23	prepared	prepare	VERB
cjfa-4712	197	24	according	accord	VERB
cjfa-4712	197	25	to	to	ADP
cjfa-4712	197	26	the	the	DET
cjfa-4712	197	27	iirc	iirc	ADJ
cjfa-4712	197	28	conceptual	conceptual	ADJ
cjfa-4712	197	29	framework	framework	NOUN
cjfa-4712	197	30	.	.	PUNCT
cjfa-4712	197	31	 	 	SPACE
cjfa-4712	198	1	conclusions	conclusion	VERB
cjfa-4712	198	2	the	the	DET
cjfa-4712	198	3	analysis	analysis	NOUN
cjfa-4712	198	4	of	of	ADP
cjfa-4712	198	5	corporate	corporate	ADJ
cjfa-4712	198	6	reporting	reporting	NOUN
cjfa-4712	198	7	trends	trend	NOUN
cjfa-4712	198	8	provides	provide	VERB
cjfa-4712	198	9	interesting	interesting	ADJ
cjfa-4712	198	10	observations	observation	NOUN
cjfa-4712	198	11	.	.	PUNCT
cjfa-4712	199	1	first	first	ADV
cjfa-4712	199	2	,	,	PUNCT
cjfa-4712	199	3	it	it	PRON
cjfa-4712	199	4	is	be	AUX
cjfa-4712	199	5	impossible	impossible	ADJ
cjfa-4712	199	6	not	not	PART
cjfa-4712	199	7	to	to	PART
cjfa-4712	199	8	notice	notice	VERB
cjfa-4712	199	9	the	the	DET
cjfa-4712	199	10	dynamic	dynamic	ADJ
cjfa-4712	199	11	changes	change	NOUN
cjfa-4712	199	12	in	in	ADP
cjfa-4712	199	13	this	this	DET
cjfa-4712	199	14	area	area	NOUN
cjfa-4712	199	15	.	.	PUNCT
cjfa-4712	200	1	not	not	PART
cjfa-4712	200	2	so	so	ADV
cjfa-4712	200	3	long	long	ADV
cjfa-4712	200	4	ago	ago	ADV
cjfa-4712	200	5	integrated	integrate	VERB
cjfa-4712	200	6	financial	financial	ADJ
cjfa-4712	200	7	reports	report	NOUN
cjfa-4712	200	8	with	with	ADP
cjfa-4712	200	9	a	a	DET
cjfa-4712	200	10	little	little	ADJ
cjfa-4712	200	11	complementary	complementary	ADJ
cjfa-4712	200	12	information	information	NOUN
cjfa-4712	200	13	were	be	AUX
cjfa-4712	200	14	sufficient	sufficient	ADJ
cjfa-4712	200	15	.	.	PUNCT
cjfa-4712	201	1	over	over	ADP
cjfa-4712	201	2	time	time	NOUN
cjfa-4712	201	3	,	,	PUNCT
cjfa-4712	201	4	the	the	DET
cjfa-4712	201	5	volume	volume	NOUN
cjfa-4712	201	6	of	of	ADP
cjfa-4712	201	7	this	this	DET
cjfa-4712	201	8	information	information	NOUN
cjfa-4712	201	9	grew	grow	VERB
cjfa-4712	201	10	and	and	CCONJ
cjfa-4712	201	11	included	include	VERB
cjfa-4712	201	12	new	new	ADJ
cjfa-4712	201	13	aspects	aspect	NOUN
cjfa-4712	201	14	of	of	ADP
cjfa-4712	201	15	corporate	corporate	ADJ
cjfa-4712	201	16	(	(	PUNCT
cjfa-4712	201	17	organisation	organisation	NOUN
cjfa-4712	201	18	)	)	PUNCT
cjfa-4712	201	19	operation	operation	NOUN
cjfa-4712	201	20	.	.	PUNCT
cjfa-4712	202	1	from	from	ADP
cjfa-4712	202	2	the	the	DET
cjfa-4712	202	3	perspective	perspective	NOUN
cjfa-4712	202	4	of	of	ADP
cjfa-4712	202	5	the	the	DET
cjfa-4712	202	6	financial	financial	ADJ
cjfa-4712	202	7	reporting	reporting	NOUN
cjfa-4712	202	8	,	,	PUNCT
cjfa-4712	202	9	the	the	DET
cjfa-4712	202	10	first	first	ADJ
cjfa-4712	202	11	signal	signal	NOUN
cjfa-4712	202	12	indicating	indicate	VERB
cjfa-4712	202	13	the	the	DET
cjfa-4712	202	14	necessary	necessary	ADJ
cjfa-4712	202	15	changes	change	NOUN
cjfa-4712	202	16	in	in	ADP
cjfa-4712	202	17	corporate	corporate	ADJ
cjfa-4712	202	18	reporting	reporting	NOUN
cjfa-4712	202	19	was	be	AUX
cjfa-4712	202	20	the	the	DET
cjfa-4712	202	21	fact	fact	NOUN
cjfa-4712	202	22	of	of	ADP
cjfa-4712	202	23	filtering	filter	VERB
cjfa-4712	202	24	management	management	NOUN
cjfa-4712	202	25	accounting	accounting	NOUN
cjfa-4712	202	26	tools	tool	NOUN
cjfa-4712	202	27	and	and	CCONJ
cjfa-4712	202	28	concepts	concept	NOUN
cjfa-4712	202	29	into	into	ADP
cjfa-4712	202	30	the	the	DET
cjfa-4712	202	31	construction	construction	NOUN
cjfa-4712	202	32	principles	principle	NOUN
cjfa-4712	202	33	of	of	ADP
cjfa-4712	202	34	these	these	DET
cjfa-4712	202	35	reports	report	NOUN
cjfa-4712	202	36	.	.	PUNCT
cjfa-4712	203	1	a	a	DET
cjfa-4712	203	2	good	good	ADJ
cjfa-4712	203	3	example	example	NOUN
cjfa-4712	203	4	to	to	PART
cjfa-4712	203	5	be	be	AUX
cjfa-4712	203	6	quoted	quote	VERB
cjfa-4712	203	7	is	be	AUX
cjfa-4712	203	8	the	the	DET
cjfa-4712	203	9	evaluation	evaluation	NOUN
cjfa-4712	203	10	of	of	ADP
cjfa-4712	203	11	finished	finish	VERB
cjfa-4712	203	12	goods	good	NOUN
cjfa-4712	203	13	which	which	PRON
cjfa-4712	203	14	has	have	VERB
cjfa-4712	203	15	to	to	PART
cjfa-4712	203	16	be	be	AUX
cjfa-4712	203	17	made	make	VERB
cjfa-4712	203	18	on	on	ADP
cjfa-4712	203	19	the	the	DET
cjfa-4712	203	20	basis	basis	NOUN
cjfa-4712	203	21	of	of	ADP
cjfa-4712	203	22	a	a	DET
cjfa-4712	203	23	”	"	PUNCT
cjfa-4712	203	24	special	special	ADJ
cjfa-4712	203	25	”	"	PUNCT
cjfa-4712	203	26	calculation	calculation	NOUN
cjfa-4712	203	27	of	of	ADP
cjfa-4712	203	28	costs	cost	NOUN
cjfa-4712	203	29	of	of	ADP
cjfa-4712	203	30	manufacturing	manufacturing	NOUN
cjfa-4712	203	31	,	,	PUNCT
cjfa-4712	203	32	i.e.	i.e.	X
cjfa-4712	203	33	the	the	DET
cjfa-4712	203	34	calculation	calculation	NOUN
cjfa-4712	203	35	during	during	ADP
cjfa-4712	203	36	which	which	PRON
cjfa-4712	203	37	the	the	DET
cjfa-4712	203	38	identification	identification	NOUN
cjfa-4712	203	39	and	and	CCONJ
cjfa-4712	203	40	disclosure	disclosure	NOUN
cjfa-4712	203	41	of	of	ADP
cjfa-4712	203	42	unused	unused	ADJ
cjfa-4712	203	43	production	production	NOUN
cjfa-4712	203	44	capacities	capacity	NOUN
cjfa-4712	203	45	take	take	VERB
cjfa-4712	203	46	place	place	NOUN
cjfa-4712	203	47	.	.	PUNCT
cjfa-4712	204	1	another	another	DET
cjfa-4712	204	2	example	example	NOUN
cjfa-4712	204	3	is	be	AUX
cjfa-4712	204	4	a	a	DET
cjfa-4712	204	5	new	new	ADJ
cjfa-4712	204	6	definition	definition	NOUN
cjfa-4712	204	7	of	of	ADP
cjfa-4712	204	8	detailed	detailed	ADJ
cjfa-4712	204	9	report	report	NOUN
cjfa-4712	204	10	segments	segment	NOUN
cjfa-4712	204	11	in	in	ADP
cjfa-4712	204	12	a	a	DET
cjfa-4712	204	13	financial	financial	ADJ
cjfa-4712	204	14	report	report	NOUN
cjfa-4712	204	15	made	make	VERB
cjfa-4712	204	16	according	accord	VERB
cjfa-4712	204	17	to	to	ADP
cjfa-4712	204	18	the	the	DET
cjfa-4712	204	19	international	international	ADJ
cjfa-4712	204	20	financial	financial	ADJ
cjfa-4712	204	21	reporting	reporting	NOUN
cjfa-4712	204	22	standards	standard	NOUN
cjfa-4712	204	23	,	,	PUNCT
cjfa-4712	204	24	which	which	PRON
cjfa-4712	204	25	provides	provide	VERB
cjfa-4712	204	26	basis	basis	NOUN
cjfa-4712	204	27	for	for	ADP
cjfa-4712	204	28	managerially	managerially	ADV
cjfa-4712	204	29	distinguished	distinguish	VERB
cjfa-4712	204	30	operational	operational	ADJ
cjfa-4712	204	31	segments	segment	NOUN
cjfa-4712	204	32	of	of	ADP
cjfa-4712	204	33	a	a	DET
cjfa-4712	204	34	company	company	NOUN
cjfa-4712	204	35	(	(	PUNCT
cjfa-4712	204	36	organisation	organisation	NOUN
cjfa-4712	204	37	)	)	PUNCT
cjfa-4712	204	38	.	.	PUNCT
cjfa-4712	205	1	second	second	ADV
cjfa-4712	205	2	,	,	PUNCT
cjfa-4712	205	3	there	there	PRON
cjfa-4712	205	4	is	be	VERB
cjfa-4712	205	5	a	a	DET
cjfa-4712	205	6	strong	strong	ADJ
cjfa-4712	205	7	need	need	NOUN
cjfa-4712	205	8	to	to	PART
cjfa-4712	205	9	monitor	monitor	VERB
cjfa-4712	205	10	and	and	CCONJ
cjfa-4712	205	11	assess	assess	VERB
cjfa-4712	205	12	the	the	DET
cjfa-4712	205	13	business	business	NOUN
cjfa-4712	205	14	activity	activity	NOUN
cjfa-4712	205	15	effects	effect	NOUN
cjfa-4712	205	16	on	on	ADP
cjfa-4712	205	17	a	a	DET
cjfa-4712	205	18	global	global	ADJ
cjfa-4712	205	19	scale	scale	NOUN
cjfa-4712	205	20	.	.	PUNCT
cjfa-4712	206	1	sustainable	sustainable	ADJ
cjfa-4712	206	2	growth	growth	NOUN
cjfa-4712	206	3	,	,	PUNCT
cjfa-4712	206	4	as	as	ADP
cjfa-4712	206	5	a	a	DET
cjfa-4712	206	6	matter	matter	NOUN
cjfa-4712	206	7	of	of	ADP
cjfa-4712	206	8	principle	principle	NOUN
cjfa-4712	206	9	,	,	PUNCT
cjfa-4712	206	10	expresses	expresses	AUX
cjfa-4712	206	11	care	care	VERB
cjfa-4712	206	12	about	about	ADP
cjfa-4712	206	13	the	the	DET
cjfa-4712	206	14	world	world	NOUN
cjfa-4712	206	15	the	the	DET
cjfa-4712	206	16	present	present	ADJ
cjfa-4712	206	17	and	and	CCONJ
cjfa-4712	206	18	future	future	ADJ
cjfa-4712	206	19	resources	resource	NOUN
cjfa-4712	206	20	.	.	PUNCT
cjfa-4712	207	1	this	this	DET
cjfa-4712	207	2	results	result	VERB
cjfa-4712	207	3	in	in	ADP
cjfa-4712	207	4	–	–	PUNCT
cjfa-4712	207	5	so	so	ADV
cjfa-4712	207	6	far	far	ADV
cjfa-4712	207	7	–	–	PUNCT
cjfa-4712	207	8	not	not	PART
cjfa-4712	207	9	obligatory	obligatory	ADJ
cjfa-4712	207	10	,	,	PUNCT
cjfa-4712	207	11	but	but	CCONJ
cjfa-4712	207	12	recommended	recommend	VERB
cjfa-4712	207	13	in	in	ADP
cjfa-4712	207	14	business	business	NOUN
cjfa-4712	207	15	,	,	PUNCT
cjfa-4712	207	16	guidelines	guideline	NOUN
cjfa-4712	207	17	and	and	CCONJ
cjfa-4712	207	18	standards	standard	NOUN
cjfa-4712	207	19	thanks	thank	NOUN
cjfa-4712	207	20	to	to	ADP
cjfa-4712	207	21	which	which	PRON
cjfa-4712	207	22	different	different	ADJ
cjfa-4712	207	23	groups	group	NOUN
cjfa-4712	207	24	of	of	ADP
cjfa-4712	207	25	stakeholders	stakeholder	NOUN
cjfa-4712	207	26	have	have	VERB
cjfa-4712	207	27	access	access	NOUN
cjfa-4712	207	28	to	to	ADP
cjfa-4712	207	29	the	the	DET
cjfa-4712	207	30	economic	economic	ADJ
cjfa-4712	207	31	,	,	PUNCT
cjfa-4712	207	32	environmental	environmental	ADJ
cjfa-4712	207	33	and	and	CCONJ
cjfa-4712	207	34	social	social	ADJ
cjfa-4712	207	35	effects	effect	NOUN
cjfa-4712	207	36	of	of	ADP
cjfa-4712	207	37	business	business	NOUN
cjfa-4712	207	38	activities	activity	NOUN
cjfa-4712	207	39	of	of	ADP
cjfa-4712	207	40	different	different	ADJ
cjfa-4712	207	41	companies	company	NOUN
cjfa-4712	207	42	(	(	PUNCT
cjfa-4712	207	43	organisations	organisation	NOUN
cjfa-4712	207	44	)	)	PUNCT
cjfa-4712	207	45	.	.	PUNCT
cjfa-4712	208	1	third	third	ADJ
cjfa-4712	208	2	,	,	PUNCT
cjfa-4712	208	3	sustainable	sustainable	ADJ
cjfa-4712	208	4	growth	growth	NOUN
cjfa-4712	208	5	requires	require	VERB
cjfa-4712	208	6	a	a	DET
cjfa-4712	208	7	compromise	compromise	NOUN
cjfa-4712	208	8	,	,	PUNCT
cjfa-4712	208	9	which	which	PRON
cjfa-4712	208	10	is	be	AUX
cjfa-4712	208	11	not	not	PART
cjfa-4712	208	12	indifferent	indifferent	ADJ
cjfa-4712	208	13	for	for	ADP
cjfa-4712	208	14	the	the	DET
cjfa-4712	208	15	profitability	profitability	NOUN
cjfa-4712	208	16	of	of	ADP
cjfa-4712	208	17	the	the	DET
cjfa-4712	208	18	conducted	conduct	VERB
cjfa-4712	208	19	business	business	NOUN
cjfa-4712	208	20	activity	activity	NOUN
cjfa-4712	208	21	.	.	PUNCT
cjfa-4712	209	1	this	this	PRON
cjfa-4712	209	2	means	mean	VERB
cjfa-4712	209	3	that	that	SCONJ
cjfa-4712	209	4	a	a	DET
cjfa-4712	209	5	special	special	ADJ
cjfa-4712	209	6	group	group	NOUN
cjfa-4712	209	7	of	of	ADP
cjfa-4712	209	8	stakeholders	stakeholder	NOUN
cjfa-4712	209	9	,	,	PUNCT
cjfa-4712	209	10	i.e.	i.e.	X
cjfa-4712	209	11	providers	provider	NOUN
cjfa-4712	209	12	of	of	ADP
cjfa-4712	209	13	capital	capital	NOUN
cjfa-4712	209	14	to	to	ADP
cjfa-4712	209	15	the	the	DET
cjfa-4712	209	16	company	company	NOUN
cjfa-4712	209	17	expect	expect	VERB
cjfa-4712	209	18	still	still	ADV
cjfa-4712	209	19	different	different	ADJ
cjfa-4712	209	20	kind	kind	NOUN
cjfa-4712	209	21	of	of	ADP
cjfa-4712	209	22	information	information	NOUN
cjfa-4712	209	23	,	,	PUNCT
cjfa-4712	209	24	not	not	PART
cjfa-4712	209	25	only	only	ADV
cjfa-4712	209	26	the	the	DET
cjfa-4712	209	27	information	information	NOUN
cjfa-4712	209	28	about	about	ADP
cjfa-4712	209	29	its	its	PRON
cjfa-4712	209	30	results	result	NOUN
cjfa-4712	209	31	in	in	ADP
cjfa-4712	209	32	terms	term	NOUN
cjfa-4712	209	33	of	of	ADP
cjfa-4712	209	34	finance	finance	NOUN
cjfa-4712	209	35	but	but	CCONJ
cjfa-4712	209	36	information	information	NOUN
cjfa-4712	209	37	about	about	ADP
cjfa-4712	209	38	social	social	ADJ
cjfa-4712	209	39	and	and	CCONJ
cjfa-4712	209	40	environmental	environmental	ADJ
cjfa-4712	209	41	effects	effect	NOUN
cjfa-4712	209	42	of	of	ADP
cjfa-4712	209	43	activity	activity	NOUN
cjfa-4712	209	44	.	.	PUNCT
cjfa-4712	210	1	the	the	DET
cjfa-4712	210	2	desired	desire	VERB
cjfa-4712	210	3	information	information	NOUN
cjfa-4712	210	4	should	should	AUX
cjfa-4712	210	5	actually	actually	ADV
cjfa-4712	210	6	disclose	disclose	VERB
cjfa-4712	210	7	the	the	DET
cjfa-4712	210	8	business	business	NOUN
cjfa-4712	210	9	model	model	NOUN
cjfa-4712	210	10	pursued	pursue	VERB
cjfa-4712	210	11	in	in	ADP
cjfa-4712	210	12	a	a	DET
cjfa-4712	210	13	given	give	VERB
cjfa-4712	210	14	organisation	organisation	NOUN
cjfa-4712	210	15	,	,	PUNCT
cjfa-4712	210	16	i.e.	i.e.	X
cjfa-4712	210	17	its	its	PRON
cjfa-4712	210	18	management	management	NOUN
cjfa-4712	210	19	know	know	NOUN
cjfa-4712	210	20	-	-	PUNCT
cjfa-4712	210	21	how	how	NOUN
cjfa-4712	210	22	.	.	PUNCT
cjfa-4712	211	1	thanks	thank	NOUN
cjfa-4712	211	2	to	to	ADP
cjfa-4712	211	3	it	it	PRON
cjfa-4712	211	4	,	,	PUNCT
cjfa-4712	211	5	these	these	DET
cjfa-4712	211	6	stakeholders	stakeholder	NOUN
cjfa-4712	211	7	are	be	AUX
cjfa-4712	211	8	expected	expect	VERB
cjfa-4712	211	9	anna	anna	PROPN
cjfa-4712	211	10	karmańska64	karmańska64	PROPN
cjfa-4712	211	11	to	to	PART
cjfa-4712	211	12	be	be	AUX
cjfa-4712	211	13	able	able	ADJ
cjfa-4712	211	14	to	to	PART
cjfa-4712	211	15	even	even	ADV
cjfa-4712	211	16	more	more	ADV
cjfa-4712	211	17	consciously	consciously	ADV
cjfa-4712	211	18	made	make	VERB
cjfa-4712	211	19	decisions	decision	NOUN
cjfa-4712	211	20	about	about	ADP
cjfa-4712	211	21	the	the	DET
cjfa-4712	211	22	allocation	allocation	NOUN
cjfa-4712	211	23	of	of	ADP
cjfa-4712	211	24	their	their	PRON
cjfa-4712	211	25	resources	resource	NOUN
cjfa-4712	211	26	.	.	PUNCT
cjfa-4712	212	1	in	in	ADP
cjfa-4712	212	2	view	view	NOUN
cjfa-4712	212	3	of	of	ADP
cjfa-4712	212	4	the	the	DET
cjfa-4712	212	5	above	above	NOUN
cjfa-4712	212	6	it	it	PRON
cjfa-4712	212	7	may	may	AUX
cjfa-4712	212	8	be	be	AUX
cjfa-4712	212	9	stated	state	VERB
cjfa-4712	212	10	that	that	SCONJ
cjfa-4712	212	11	we	we	PRON
cjfa-4712	212	12	are	be	AUX
cjfa-4712	212	13	witnessing	witness	VERB
cjfa-4712	212	14	at	at	ADP
cjfa-4712	212	15	present	present	ADJ
cjfa-4712	212	16	the	the	DET
cjfa-4712	212	17	birth	birth	NOUN
cjfa-4712	212	18	of	of	ADP
cjfa-4712	212	19	a	a	DET
cjfa-4712	212	20	new	new	ADJ
cjfa-4712	212	21	corporate	corporate	ADJ
cjfa-4712	212	22	(	(	PUNCT
cjfa-4712	212	23	organisation	organisation	NOUN
cjfa-4712	212	24	)	)	PUNCT
cjfa-4712	212	25	activity	activity	NOUN
cjfa-4712	212	26	reporting	reporting	NOUN
cjfa-4712	212	27	model	model	NOUN
cjfa-4712	212	28	.	.	PUNCT
cjfa-4712	213	1	this	this	PRON
cjfa-4712	213	2	causes	cause	VERB
cjfa-4712	213	3	initiatives	initiative	NOUN
cjfa-4712	213	4	which	which	PRON
cjfa-4712	213	5	have	have	AUX
cjfa-4712	213	6	been	be	AUX
cjfa-4712	213	7	presented	present	VERB
cjfa-4712	213	8	above	above	ADP
cjfa-4712	213	9	briefly	briefly	ADV
cjfa-4712	213	10	.	.	PUNCT
cjfa-4712	214	1	they	they	PRON
cjfa-4712	214	2	undertake	undertake	VERB
cjfa-4712	214	3	a	a	DET
cjfa-4712	214	4	problem	problem	NOUN
cjfa-4712	214	5	of	of	ADP
cjfa-4712	214	6	enriching	enrich	VERB
cjfa-4712	214	7	annual	annual	ADJ
cjfa-4712	214	8	corporate	corporate	ADJ
cjfa-4712	214	9	financial	financial	ADJ
cjfa-4712	214	10	reports	report	NOUN
cjfa-4712	214	11	with	with	ADP
cjfa-4712	214	12	new	new	ADJ
cjfa-4712	214	13	elements	element	NOUN
cjfa-4712	214	14	intending	intend	VERB
cjfa-4712	214	15	to	to	PART
cjfa-4712	214	16	give	give	VERB
cjfa-4712	214	17	their	their	PRON
cjfa-4712	214	18	guidelines	guideline	NOUN
cjfa-4712	214	19	or	or	CCONJ
cjfa-4712	214	20	conceptual	conceptual	ADJ
cjfa-4712	214	21	frames	frame	NOUN
cjfa-4712	214	22	the	the	DET
cjfa-4712	214	23	character	character	NOUN
cjfa-4712	214	24	of	of	ADP
cjfa-4712	214	25	global	global	ADJ
cjfa-4712	214	26	standards	standard	NOUN
cjfa-4712	214	27	.	.	PUNCT
cjfa-4712	215	1	however	however	ADV
cjfa-4712	215	2	,	,	PUNCT
cjfa-4712	215	3	some	some	PRON
cjfa-4712	215	4	of	of	ADP
cjfa-4712	215	5	these	these	DET
cjfa-4712	215	6	elements	element	NOUN
cjfa-4712	215	7	are	be	AUX
cjfa-4712	215	8	so	so	ADV
cjfa-4712	215	9	specific	specific	ADJ
cjfa-4712	215	10	and	and	CCONJ
cjfa-4712	215	11	problem	problem	NOUN
cjfa-4712	215	12	focused	focus	VERB
cjfa-4712	215	13	that	that	SCONJ
cjfa-4712	215	14	they	they	PRON
cjfa-4712	215	15	begin	begin	VERB
cjfa-4712	215	16	to	to	PART
cjfa-4712	215	17	function	function	VERB
cjfa-4712	215	18	independently	independently	ADV
cjfa-4712	215	19	as	as	ADP
cjfa-4712	215	20	the	the	DET
cjfa-4712	215	21	so	so	ADV
cjfa-4712	215	22	-	-	PUNCT
cjfa-4712	215	23	called	call	VERB
cjfa-4712	215	24	social	social	ADJ
cjfa-4712	215	25	responsibility	responsibility	NOUN
cjfa-4712	215	26	reports	report	NOUN
cjfa-4712	215	27	and	and	CCONJ
cjfa-4712	215	28	integrated	integrated	ADJ
cjfa-4712	215	29	reports	report	NOUN
cjfa-4712	215	30	.	.	PUNCT
cjfa-4712	216	1	this	this	PRON
cjfa-4712	216	2	is	be	AUX
cjfa-4712	216	3	the	the	DET
cjfa-4712	216	4	fourth	fourth	ADJ
cjfa-4712	216	5	era	era	NOUN
cjfa-4712	216	6	in	in	ADP
cjfa-4712	216	7	the	the	DET
cjfa-4712	216	8	history	history	NOUN
cjfa-4712	216	9	of	of	ADP
cjfa-4712	216	10	corporate	corporate	ADJ
cjfa-4712	216	11	reporting	reporting	NOUN
cjfa-4712	216	12	.	.	PUNCT
cjfa-4712	217	1	it	it	PRON
cjfa-4712	217	2	began	begin	VERB
cjfa-4712	217	3	relatively	relatively	ADV
cjfa-4712	217	4	recently	recently	ADV
cjfa-4712	217	5	but	but	CCONJ
cjfa-4712	217	6	it	it	PRON
cjfa-4712	217	7	is	be	AUX
cjfa-4712	217	8	developing	develop	VERB
cjfa-4712	217	9	extremely	extremely	ADV
cjfa-4712	217	10	dynamically	dynamically	ADV
cjfa-4712	217	11	.	.	PUNCT
cjfa-4712	218	1	how	how	SCONJ
cjfa-4712	218	2	will	will	AUX
cjfa-4712	218	3	financial	financial	ADJ
cjfa-4712	218	4	reporting	reporting	NOUN
cjfa-4712	218	5	behave	behave	VERB
cjfa-4712	218	6	in	in	ADP
cjfa-4712	218	7	this	this	DET
cjfa-4712	218	8	era	era	NOUN
cjfa-4712	218	9	?	?	PUNCT
cjfa-4712	219	1	i	i	PRON
cjfa-4712	219	2	think	think	VERB
cjfa-4712	219	3	that	that	SCONJ
cjfa-4712	219	4	a	a	DET
cjfa-4712	219	5	financial	financial	ADJ
cjfa-4712	219	6	report	report	NOUN
cjfa-4712	219	7	should	should	AUX
cjfa-4712	219	8	be	be	AUX
cjfa-4712	219	9	an	an	DET
cjfa-4712	219	10	axis	axis	NOUN
cjfa-4712	219	11	with	with	ADP
cjfa-4712	219	12	legitimate	legitimate	ADJ
cjfa-4712	219	13	narration	narration	NOUN
cjfa-4712	219	14	revolving	revolve	VERB
cjfa-4712	219	15	around	around	ADP
cjfa-4712	219	16	it	it	PRON
cjfa-4712	219	17	,	,	PUNCT
cjfa-4712	219	18	i.e.	i.e.	X
cjfa-4712	219	19	processed	process	VERB
cjfa-4712	219	20	and	and	CCONJ
cjfa-4712	219	21	contextually	contextually	ADV
cjfa-4712	219	22	presented	present	VERB
cjfa-4712	219	23	information	information	NOUN
cjfa-4712	219	24	(	(	PUNCT
cjfa-4712	219	25	in	in	ADP
cjfa-4712	219	26	the	the	DET
cjfa-4712	219	27	spirit	spirit	NOUN
cjfa-4712	219	28	of	of	ADP
cjfa-4712	219	29	social	social	ADJ
cjfa-4712	219	30	responsibility	responsibility	NOUN
cjfa-4712	219	31	and	and	CCONJ
cjfa-4712	219	32	sustainable	sustainable	ADJ
cjfa-4712	219	33	growth	growth	NOUN
cjfa-4712	219	34	)	)	PUNCT
cjfa-4712	219	35	.	.	PUNCT
cjfa-4712	220	1	i	i	PRON
cjfa-4712	220	2	do	do	AUX
cjfa-4712	220	3	not	not	PART
cjfa-4712	220	4	think	think	VERB
cjfa-4712	220	5	the	the	DET
cjfa-4712	220	6	world	world	NOUN
cjfa-4712	220	7	will	will	AUX
cjfa-4712	220	8	expect	expect	VERB
cjfa-4712	220	9	the	the	DET
cjfa-4712	220	10	category	category	NOUN
cjfa-4712	220	11	of	of	ADP
cjfa-4712	220	12	profit	profit	NOUN
cjfa-4712	220	13	,	,	PUNCT
cjfa-4712	220	14	i.e.	i.e.	X
cjfa-4712	220	15	the	the	DET
cjfa-4712	220	16	crucial	crucial	ADJ
cjfa-4712	220	17	business	business	NOUN
cjfa-4712	220	18	category	category	NOUN
cjfa-4712	220	19	,	,	PUNCT
cjfa-4712	220	20	to	to	PART
cjfa-4712	220	21	be	be	AUX
cjfa-4712	220	22	subdued	subdue	VERB
cjfa-4712	220	23	by	by	ADP
cjfa-4712	220	24	descriptive	descriptive	ADJ
cjfa-4712	220	25	and	and	CCONJ
cjfa-4712	220	26	illustrative	illustrative	ADJ
cjfa-4712	220	27	commentaries	commentary	NOUN
cjfa-4712	220	28	.	.	PUNCT
cjfa-4712	221	1	business	business	NOUN
cjfa-4712	221	2	should	should	AUX
cjfa-4712	221	3	be	be	AUX
cjfa-4712	221	4	presented	present	VERB
cjfa-4712	221	5	explicitly	explicitly	ADV
cjfa-4712	221	6	and	and	CCONJ
cjfa-4712	221	7	transparently	transparently	ADV
cjfa-4712	221	8	.	.	PUNCT
cjfa-4712	222	1	it	it	PRON
cjfa-4712	222	2	is	be	AUX
cjfa-4712	222	3	the	the	DET
cjfa-4712	222	4	achieved	achieve	VERB
cjfa-4712	222	5	financial	financial	ADJ
cjfa-4712	222	6	results	result	NOUN
cjfa-4712	222	7	that	that	PRON
cjfa-4712	222	8	should	should	AUX
cjfa-4712	222	9	be	be	AUX
cjfa-4712	222	10	placed	place	VERB
cjfa-4712	222	11	at	at	ADP
cjfa-4712	222	12	the	the	DET
cjfa-4712	222	13	top	top	NOUN
cjfa-4712	222	14	of	of	ADP
cjfa-4712	222	15	the	the	DET
cjfa-4712	222	16	reporting	reporting	NOUN
cjfa-4712	222	17	pyramid	pyramid	NOUN
cjfa-4712	222	18	,	,	PUNCT
cjfa-4712	222	19	not	not	PART
cjfa-4712	222	20	other	other	ADJ
cjfa-4712	222	21	corporate	corporate	ADJ
cjfa-4712	222	22	activity	activity	NOUN
cjfa-4712	222	23	attributes	attribute	NOUN
cjfa-4712	222	24	or	or	CCONJ
cjfa-4712	222	25	effects	effect	NOUN
cjfa-4712	222	26	.	.	PUNCT
cjfa-4712	223	1	however	however	ADV
cjfa-4712	223	2	,	,	PUNCT
cjfa-4712	223	3	in	in	ADP
cjfa-4712	223	4	the	the	DET
cjfa-4712	223	5	corporate	corporate	ADJ
cjfa-4712	223	6	reporting	reporting	NOUN
cjfa-4712	223	7	pyramid	pyramid	NOUN
cjfa-4712	223	8	there	there	PRON
cjfa-4712	223	9	should	should	AUX
cjfa-4712	223	10	be	be	AUX
cjfa-4712	223	11	,	,	PUNCT
cjfa-4712	223	12	as	as	ADP
cjfa-4712	223	13	absolutely	absolutely	ADV
cjfa-4712	223	14	indispensable	indispensable	ADJ
cjfa-4712	223	15	components	component	NOUN
cjfa-4712	223	16	,	,	PUNCT
cjfa-4712	223	17	all	all	DET
cjfa-4712	223	18	the	the	DET
cjfa-4712	223	19	disclosures	disclosure	NOUN
cjfa-4712	223	20	concerning	concern	VERB
cjfa-4712	223	21	the	the	DET
cjfa-4712	223	22	way	way	NOUN
cjfa-4712	223	23	their	their	PRON
cjfa-4712	223	24	financial	financial	ADJ
cjfa-4712	223	25	result	result	NOUN
cjfa-4712	223	26	has	have	AUX
cjfa-4712	223	27	been	be	AUX
cjfa-4712	223	28	pursued	pursue	VERB
cjfa-4712	223	29	(	(	PUNCT
cjfa-4712	223	30	i.e.	i.e.	X
cjfa-4712	223	31	the	the	DET
cjfa-4712	223	32	model	model	NOUN
cjfa-4712	223	33	of	of	ADP
cjfa-4712	223	34	business	business	NOUN
cjfa-4712	223	35	and	and	CCONJ
cjfa-4712	223	36	value	value	NOUN
cjfa-4712	223	37	creation	creation	NOUN
cjfa-4712	223	38	)	)	PUNCT
cjfa-4712	223	39	as	as	ADV
cjfa-4712	223	40	well	well	ADV
cjfa-4712	223	41	as	as	ADP
cjfa-4712	223	42	social	social	ADJ
cjfa-4712	223	43	and	and	CCONJ
cjfa-4712	223	44	environmental	environmental	ADJ
cjfa-4712	223	45	consequences	consequence	NOUN
cjfa-4712	223	46	of	of	ADP
cjfa-4712	223	47	the	the	DET
cjfa-4712	223	48	conducted	conduct	VERB
cjfa-4712	223	49	activity	activity	NOUN
cjfa-4712	223	50	.	.	PUNCT
cjfa-4712	224	1	it	it	PRON
cjfa-4712	224	2	is	be	AUX
cjfa-4712	224	3	unimaginable	unimaginable	ADJ
cjfa-4712	224	4	for	for	SCONJ
cjfa-4712	224	5	non	non	ADJ
cjfa-4712	224	6	-	-	ADJ
cjfa-4712	224	7	financial	financial	ADJ
cjfa-4712	224	8	reporting	reporting	NOUN
cjfa-4712	224	9	to	to	PART
cjfa-4712	224	10	obscure	obscure	VERB
cjfa-4712	224	11	,	,	PUNCT
cjfa-4712	224	12	within	within	ADP
cjfa-4712	224	13	the	the	DET
cjfa-4712	224	14	corporate	corporate	ADJ
cjfa-4712	224	15	(	(	PUNCT
cjfa-4712	224	16	organisation	organisation	NOUN
cjfa-4712	224	17	)	)	PUNCT
cjfa-4712	224	18	reporting	reporting	NOUN
cjfa-4712	224	19	,	,	PUNCT
cjfa-4712	224	20	what	what	PRON
cjfa-4712	224	21	is	be	AUX
cjfa-4712	224	22	actually	actually	ADV
cjfa-4712	224	23	the	the	DET
cjfa-4712	224	24	very	very	ADJ
cjfa-4712	224	25	essence	essence	NOUN
cjfa-4712	224	26	of	of	ADP
cjfa-4712	224	27	business	business	NOUN
cjfa-4712	224	28	and	and	CCONJ
cjfa-4712	224	29	although	although	SCONJ
cjfa-4712	224	30	its	its	PRON
cjfa-4712	224	31	necessity	necessity	NOUN
cjfa-4712	224	32	is	be	AUX
cjfa-4712	224	33	beyond	beyond	ADP
cjfa-4712	224	34	discussion	discussion	NOUN
cjfa-4712	224	35	,	,	PUNCT
cjfa-4712	224	36	it	it	PRON
cjfa-4712	224	37	must	must	AUX
cjfa-4712	224	38	not	not	PART
cjfa-4712	224	39	obscure	obscure	VERB
cjfa-4712	224	40	the	the	DET
cjfa-4712	224	41	key	key	ADJ
cjfa-4712	224	42	knowledge	knowledge	NOUN
cjfa-4712	224	43	in	in	ADP
cjfa-4712	224	44	business	business	NOUN
cjfa-4712	224	45	,	,	PUNCT
cjfa-4712	224	46	i.e.	i.e.	X
cjfa-4712	224	47	the	the	DET
cjfa-4712	224	48	knowledge	knowledge	NOUN
cjfa-4712	224	49	of	of	ADP
cjfa-4712	224	50	its	its	PRON
cjfa-4712	224	51	financial	financial	ADJ
cjfa-4712	224	52	results	result	NOUN
cjfa-4712	224	53	.	.	PUNCT
cjfa-4712	225	1	bearing	bear	VERB
cjfa-4712	225	2	in	in	ADP
cjfa-4712	225	3	mind	mind	NOUN
cjfa-4712	225	4	the	the	DET
cjfa-4712	225	5	diversity	diversity	NOUN
cjfa-4712	225	6	of	of	ADP
cjfa-4712	225	7	perceptions	perception	NOUN
cjfa-4712	225	8	of	of	ADP
cjfa-4712	225	9	the	the	DET
cjfa-4712	225	10	term	term	NOUN
cjfa-4712	225	11	value	value	NOUN
cjfa-4712	225	12	which	which	PRON
cjfa-4712	225	13	is	be	AUX
cjfa-4712	225	14	used	use	VERB
cjfa-4712	225	15	in	in	ADP
cjfa-4712	225	16	all	all	DET
cjfa-4712	225	17	the	the	DET
cjfa-4712	225	18	elements	element	NOUN
cjfa-4712	225	19	of	of	ADP
cjfa-4712	225	20	the	the	DET
cjfa-4712	225	21	fourth	fourth	ADJ
cjfa-4712	225	22	era	era	NOUN
cjfa-4712	225	23	of	of	ADP
cjfa-4712	225	24	corporate	corporate	ADJ
cjfa-4712	225	25	reporting	reporting	NOUN
cjfa-4712	225	26	(	(	PUNCT
cjfa-4712	225	27	financial	financial	ADJ
cjfa-4712	225	28	,	,	PUNCT
cjfa-4712	225	29	social	social	ADJ
cjfa-4712	225	30	responsibility	responsibility	NOUN
cjfa-4712	225	31	or	or	CCONJ
cjfa-4712	225	32	the	the	DET
cjfa-4712	225	33	one	one	NUM
cjfa-4712	225	34	related	relate	VERB
cjfa-4712	225	35	to	to	ADP
cjfa-4712	225	36	the	the	DET
cjfa-4712	225	37	business	business	NOUN
cjfa-4712	225	38	model	model	NOUN
cjfa-4712	225	39	)	)	PUNCT
cjfa-4712	225	40	,	,	PUNCT
cjfa-4712	225	41	in	in	ADP
cjfa-4712	225	42	economic	economic	ADJ
cjfa-4712	225	43	sciences	science	NOUN
cjfa-4712	225	44	it	it	PRON
cjfa-4712	225	45	is	be	AUX
cjfa-4712	225	46	advisable	advisable	ADJ
cjfa-4712	225	47	to	to	PART
cjfa-4712	225	48	undertake	undertake	VERB
cjfa-4712	225	49	some	some	DET
cjfa-4712	225	50	effort	effort	NOUN
cjfa-4712	225	51	in	in	ADP
cjfa-4712	225	52	order	order	NOUN
cjfa-4712	225	53	to	to	PART
cjfa-4712	225	54	define	define	VERB
cjfa-4712	225	55	the	the	DET
cjfa-4712	225	56	category	category	NOUN
cjfa-4712	225	57	economic	economic	ADJ
cjfa-4712	225	58	value	value	NOUN
cjfa-4712	225	59	.	.	PUNCT
cjfa-4712	226	1	this	this	DET
cjfa-4712	226	2	category	category	NOUN
cjfa-4712	226	3	should	should	AUX
cjfa-4712	226	4	,	,	PUNCT
cjfa-4712	226	5	as	as	SCONJ
cjfa-4712	226	6	one	one	PRON
cjfa-4712	226	7	may	may	AUX
cjfa-4712	226	8	come	come	VERB
cjfa-4712	226	9	to	to	PART
cjfa-4712	226	10	think	think	VERB
cjfa-4712	226	11	,	,	PUNCT
cjfa-4712	226	12	be	be	AUX
cjfa-4712	226	13	a	a	DET
cjfa-4712	226	14	peculiar	peculiar	ADJ
cjfa-4712	226	15	conceptual	conceptual	ADJ
cjfa-4712	226	16	consensus	consensus	NOUN
cjfa-4712	226	17	in	in	ADP
cjfa-4712	226	18	the	the	DET
cjfa-4712	226	19	world	world	NOUN
cjfa-4712	226	20	of	of	ADP
cjfa-4712	226	21	economic	economic	ADJ
cjfa-4712	226	22	science	science	NOUN
cjfa-4712	226	23	.	.	PUNCT
cjfa-4712	227	1	it	it	PRON
cjfa-4712	227	2	should	should	AUX
cjfa-4712	227	3	be	be	AUX
cjfa-4712	227	4	defined	define	VERB
cjfa-4712	227	5	so	so	SCONJ
cjfa-4712	227	6	that	that	SCONJ
cjfa-4712	227	7	it	it	PRON
cjfa-4712	227	8	:	:	PUNCT
cjfa-4712	227	9	(	(	PUNCT
cjfa-4712	227	10	1	1	X
cjfa-4712	227	11	)	)	PUNCT
cjfa-4712	227	12	could	could	AUX
cjfa-4712	227	13	well	well	ADV
cjfa-4712	227	14	correspond	correspond	VERB
cjfa-4712	227	15	to	to	ADP
cjfa-4712	227	16	all	all	DET
cjfa-4712	227	17	aspects	aspect	NOUN
cjfa-4712	227	18	of	of	ADP
cjfa-4712	227	19	business	business	NOUN
cjfa-4712	227	20	operation	operation	NOUN
cjfa-4712	227	21	and	and	CCONJ
cjfa-4712	227	22	(	(	PUNCT
cjfa-4712	227	23	2	2	X
cjfa-4712	227	24	)	)	PUNCT
cjfa-4712	227	25	could	could	AUX
cjfa-4712	227	26	be	be	AUX
cjfa-4712	227	27	accepted	accept	VERB
cjfa-4712	227	28	by	by	ADP
cjfa-4712	227	29	the	the	DET
cjfa-4712	227	30	scientific	scientific	ADJ
cjfa-4712	227	31	environment	environment	NOUN
cjfa-4712	227	32	dealing	deal	VERB
cjfa-4712	227	33	with	with	ADP
cjfa-4712	227	34	economics	economic	NOUN
cjfa-4712	227	35	,	,	PUNCT
cjfa-4712	227	36	finance	finance	NOUN
cjfa-4712	227	37	,	,	PUNCT
cjfa-4712	227	38	management	management	NOUN
cjfa-4712	227	39	and	and	CCONJ
cjfa-4712	227	40	accounting	accounting	NOUN
cjfa-4712	227	41	–	–	PUNCT
cjfa-4712	227	42	for	for	ADP
cjfa-4712	227	43	the	the	DET
cjfa-4712	227	44	purpose	purpose	NOUN
cjfa-4712	227	45	of	of	ADP
cjfa-4712	227	46	corporate	corporate	ADJ
cjfa-4712	227	47	(	(	PUNCT
cjfa-4712	227	48	organisation	organisation	NOUN
cjfa-4712	227	49	)	)	PUNCT
cjfa-4712	227	50	reporting	reporting	NOUN
cjfa-4712	227	51	as	as	ADP
cjfa-4712	227	52	–	–	PUNCT
cjfa-4712	227	53	as	as	ADP
cjfa-4712	227	54	a	a	DET
cjfa-4712	227	55	category	category	NOUN
cjfa-4712	227	56	explicitly	explicitly	ADV
cjfa-4712	227	57	defining	define	VERB
cjfa-4712	227	58	value	value	NOUN
cjfa-4712	227	59	present	present	ADJ
cjfa-4712	227	60	in	in	ADP
cjfa-4712	227	61	it	it	PRON
cjfa-4712	227	62	.	.	PUNCT
cjfa-4712	228	1	value	value	NOUN
cjfa-4712	228	2	defined	define	VERB
cjfa-4712	228	3	in	in	ADP
cjfa-4712	228	4	this	this	DET
cjfa-4712	228	5	way	way	NOUN
cjfa-4712	228	6	the	the	DET
cjfa-4712	228	7	imperative	imperative	NOUN
cjfa-4712	228	8	of	of	ADP
cjfa-4712	228	9	sustainable	sustainable	ADJ
cjfa-4712	228	10	growth	growth	NOUN
cjfa-4712	228	11	and	and	CCONJ
cjfa-4712	228	12	reporting	reporting	NOUN
cjfa-4712	228	13	…	…	PUNCT
cjfa-4712	228	14	65	65	NUM
cjfa-4712	228	15	could	could	AUX
cjfa-4712	228	16	become	become	VERB
cjfa-4712	228	17	the	the	DET
cjfa-4712	228	18	basis	basis	NOUN
cjfa-4712	228	19	for	for	ADP
cjfa-4712	228	20	the	the	DET
cjfa-4712	228	21	real	real	ADJ
cjfa-4712	228	22	integration	integration	NOUN
cjfa-4712	228	23	of	of	ADP
cjfa-4712	228	24	corporate	corporate	ADJ
cjfa-4712	228	25	reporting	reporting	NOUN
cjfa-4712	228	26	.	.	PUNCT
cjfa-4712	229	1	i	i	PRON
cjfa-4712	229	2	believe	believe	VERB
cjfa-4712	229	3	that	that	SCONJ
cjfa-4712	229	4	the	the	DET
cjfa-4712	229	5	search	search	NOUN
cjfa-4712	229	6	for	for	ADP
cjfa-4712	229	7	the	the	DET
cjfa-4712	229	8	meaning	meaning	NOUN
cjfa-4712	229	9	of	of	ADP
cjfa-4712	229	10	the	the	DET
cjfa-4712	229	11	term	term	NOUN
cjfa-4712	229	12	economic	economic	ADJ
cjfa-4712	229	13	value	value	NOUN
cjfa-4712	229	14	will	will	AUX
cjfa-4712	229	15	determine	determine	VERB
cjfa-4712	229	16	the	the	DET
cjfa-4712	229	17	profile	profile	NOUN
cjfa-4712	229	18	of	of	ADP
cjfa-4712	229	19	changes	change	NOUN
cjfa-4712	229	20	in	in	ADP
cjfa-4712	229	21	the	the	DET
cjfa-4712	229	22	fifth	fifth	ADJ
cjfa-4712	229	23	era	era	NOUN
cjfa-4712	229	24	in	in	ADP
cjfa-4712	229	25	the	the	DET
cjfa-4712	229	26	development	development	NOUN
cjfa-4712	229	27	of	of	ADP
cjfa-4712	229	28	corporate	corporate	ADJ
cjfa-4712	229	29	reporting	reporting	NOUN
cjfa-4712	229	30	.	.	PUNCT
cjfa-4712	229	31	 	 	SPACE
cjfa-4712	230	1	references	reference	VERB
cjfa-4712	230	2	biomasa.org	biomasa.org	X
cjfa-4712	230	3	(	(	PUNCT
cjfa-4712	230	4	2014	2014	NUM
cjfa-4712	230	5	)	)	PUNCT
cjfa-4712	230	6	,	,	PUNCT
cjfa-4712	230	7	http://www.biomasa.org/index.php?d=artykul&kat=27&art=19	http://www.biomasa.org/index.php?d=artykul&kat=27&art=19	PROPN
cjfa-4712	230	8	(	(	PUNCT
cjfa-4712	230	9	accessed	access	VERB
cjfa-4712	230	10	:	:	PUNCT
cjfa-4712	230	11	21.01.2014	21.01.2014	NUM
cjfa-4712	230	12	)	)	PUNCT
cjfa-4712	230	13	.	.	PUNCT
cjfa-4712	231	1	global	global	ADJ
cjfa-4712	231	2	reporting	reporting	NOUN
cjfa-4712	231	3	initiative	initiative	NOUN
cjfa-4712	231	4	(	(	PUNCT
cjfa-4712	231	5	2014	2014	NUM
cjfa-4712	231	6	)	)	PUNCT
cjfa-4712	231	7	,	,	PUNCT
cjfa-4712	231	8	http://www.globalreporting.org/pages/default.aspx	http://www.globalreporting.org/pages/default.aspx	NOUN
cjfa-4712	231	9	(	(	PUNCT
cjfa-4712	231	10	accessed	access	VERB
cjfa-4712	231	11	:	:	PUNCT
cjfa-4712	231	12	21.01.2014	21.01.2014	NUM
cjfa-4712	231	13	)	)	PUNCT
cjfa-4712	231	14	.	.	PUNCT
cjfa-4712	232	1	integrated	integrate	VERB
cjfa-4712	232	2	reporting	reporting	NOUN
cjfa-4712	232	3	<	<	X
cjfa-4712	232	4	ir	ir	X
cjfa-4712	232	5	>	>	X
cjfa-4712	232	6	(	(	PUNCT
cjfa-4712	232	7	2014	2014	NUM
cjfa-4712	232	8	)	)	PUNCT
cjfa-4712	232	9	,	,	PUNCT
cjfa-4712	232	10	http://www.theiirc.org/about/	http://www.theiirc.org/about/	X
cjfa-4712	232	11	(	(	PUNCT
cjfa-4712	232	12	accessed	access	VERB
cjfa-4712	232	13	:	:	PUNCT
cjfa-4712	232	14	21.01.2014	21.01.2014	NUM
cjfa-4712	232	15	)	)	PUNCT
cjfa-4712	232	16	.	.	PUNCT
cjfa-4712	233	1	international	international	ADJ
cjfa-4712	233	2	standard	standard	NOUN
cjfa-4712	233	3	on	on	ADP
cjfa-4712	233	4	assurance	assurance	NOUN
cjfa-4712	233	5	engagements	engagement	NOUN
cjfa-4712	233	6	3000	3000	NUM
cjfa-4712	233	7	,	,	PUNCT
cjfa-4712	233	8	isae	isae	VERB
cjfa-4712	233	9	3000	3000	NUM
cjfa-4712	233	10	(	(	PUNCT
cjfa-4712	233	11	2012	2012	NUM
cjfa-4712	233	12	)	)	PUNCT
cjfa-4712	233	13	,	,	PUNCT
cjfa-4712	233	14	http://	http://	PROPN
cjfa-4712	233	15	www.ifac.org/sites/default/files/publications/files/b005%202012%20iaasb%20	www.ifac.org/sites/default/files/publications/files/b005%202012%20iaasb%20	PROPN
cjfa-4712	233	16	ha	ha	INTJ
cjfa-4712	233	17	ndbook%20isae%203000.pdf	ndbook%20isae%203000.pdf	PROPN
cjfa-4712	233	18	(	(	PUNCT
cjfa-4712	233	19	accessed	access	VERB
cjfa-4712	233	20	25.01.2014	25.01.2014	NUM
cjfa-4712	233	21	)	)	PUNCT
cjfa-4712	233	22	.	.	PUNCT
cjfa-4712	234	1	kaplan	kaplan	PROPN
cjfa-4712	234	2	r.	r.	PROPN
cjfa-4712	234	3	s.	s.	PROPN
cjfa-4712	234	4	,	,	PUNCT
cjfa-4712	234	5	norton	norton	PROPN
cjfa-4712	234	6	d.	d.	PROPN
cjfa-4712	234	7	p.	p.	PROPN
cjfa-4712	234	8	(	(	PUNCT
cjfa-4712	234	9	2001	2001	NUM
cjfa-4712	234	10	)	)	PUNCT
cjfa-4712	234	11	.	.	PUNCT
cjfa-4712	235	1	transforming	transform	VERB
cjfa-4712	235	2	the	the	DET
cjfa-4712	235	3	balanced	balanced	ADJ
cjfa-4712	235	4	scorecard	scorecard	NOUN
cjfa-4712	235	5	from	from	ADP
cjfa-4712	235	6	performance	performance	NOUN
cjfa-4712	235	7	measurement	measurement	NOUN
cjfa-4712	235	8	to	to	ADP
cjfa-4712	235	9	strategic	strategic	ADJ
cjfa-4712	235	10	management	management	NOUN
cjfa-4712	235	11	.	.	PUNCT
cjfa-4712	236	1	part	part	NOUN
cjfa-4712	236	2	i.	i.	PROPN
cjfa-4712	236	3	accounting	accounting	PROPN
cjfa-4712	236	4	horizons	horizon	NOUN
cjfa-4712	236	5	,	,	PUNCT
cjfa-4712	236	6	march	march	PROPN
cjfa-4712	236	7	2001	2001	NUM
cjfa-4712	236	8	,	,	PUNCT
cjfa-4712	236	9	vol	vol	NOUN
cjfa-4712	236	10	.	.	PROPN
cjfa-4712	236	11	15	15	NUM
cjfa-4712	236	12	,	,	PUNCT
cjfa-4712	236	13	no	no	INTJ
cjfa-4712	236	14	.	.	NOUN
cjfa-4712	236	15	1	1	NUM
cjfa-4712	236	16	.	.	X
cjfa-4712	237	1	http://dx.doi.org/10.2308/acch.2001.15.2.147	http://dx.doi.org/10.2308/acch.2001.15.2.147	PROPN
cjfa-4712	237	2	.	.	PUNCT
cjfa-4712	237	3	karmańska	karmańska	PROPN
cjfa-4712	237	4	a.	a.	PROPN
cjfa-4712	237	5	(	(	PUNCT
cjfa-4712	237	6	2009	2009	NUM
cjfa-4712	237	7	)	)	PUNCT
cjfa-4712	237	8	,	,	PUNCT
cjfa-4712	237	9	wartość	wartość	NOUN
cjfa-4712	237	10	ekonomiczna	ekonomiczna	PROPN
cjfa-4712	237	11	w	w	PROPN
cjfa-4712	237	12	systemie	systemie	PROPN
cjfa-4712	237	13	informacyjnym	informacyjnym	PROPN
cjfa-4712	237	14	rachunkowości	rachunkowości	PROPN
cjfa-4712	237	15	finansowej	finansowej	PROPN
cjfa-4712	238	1	(	(	PUNCT
cjfa-4712	238	2	economic	economic	ADJ
cjfa-4712	238	3	value	value	NOUN
cjfa-4712	238	4	in	in	ADP
cjfa-4712	238	5	the	the	DET
cjfa-4712	238	6	accounting	accounting	NOUN
cjfa-4712	238	7	information	information	NOUN
cjfa-4712	238	8	system	system	NOUN
cjfa-4712	238	9	)	)	PUNCT
cjfa-4712	238	10	,	,	PUNCT
cjfa-4712	238	11	difin	difin	NOUN
cjfa-4712	238	12	,	,	PUNCT
cjfa-4712	238	13	warsaw	warsaw	PROPN
cjfa-4712	238	14	.	.	PUNCT
cjfa-4712	239	1	karmańska	karmańska	PROPN
cjfa-4712	239	2	a.	a.	PROPN
cjfa-4712	239	3	(	(	PUNCT
cjfa-4712	239	4	2010	2010	NUM
cjfa-4712	239	5	)	)	PUNCT
cjfa-4712	239	6	,	,	PUNCT
cjfa-4712	239	7	rachunkowość	rachunkowość	VERB
cjfa-4712	239	8	a	a	DET
cjfa-4712	239	9	zmiany	zmiany	NOUN
cjfa-4712	239	10	w	w	PROPN
cjfa-4712	239	11	zarządzaniu	zarządzaniu	X
cjfa-4712	239	12	(	(	PUNCT
cjfa-4712	239	13	accounting	accounting	NOUN
cjfa-4712	239	14	and	and	CCONJ
cjfa-4712	239	15	changes	change	NOUN
cjfa-4712	239	16	in	in	ADP
cjfa-4712	239	17	management	management	NOUN
cjfa-4712	239	18	)	)	PUNCT
cjfa-4712	239	19	,	,	PUNCT
cjfa-4712	240	1	[	[	X
cjfa-4712	240	2	in	in	ADP
cjfa-4712	240	3	:]	:]	PROPN
cjfa-4712	240	4	zagrożenia	zagrożenia	PROPN
cjfa-4712	240	5	w	w	PROPN
cjfa-4712	240	6	działalności	działalności	PROPN
cjfa-4712	240	7	gospodarczej	gospodarczej	VERB
cjfa-4712	240	8	a	a	DET
cjfa-4712	240	9	prawo	prawo	PROPN
cjfa-4712	240	10	bilansowe	bilansowe	NOUN
cjfa-4712	240	11	(	(	PUNCT
cjfa-4712	240	12	economic	economic	ADJ
cjfa-4712	240	13	activity	activity	NOUN
cjfa-4712	240	14	threats	threat	NOUN
cjfa-4712	240	15	and	and	CCONJ
cjfa-4712	240	16	balance	balance	NOUN
cjfa-4712	240	17	law	law	NOUN
cjfa-4712	240	18	)	)	PUNCT
cjfa-4712	240	19	,	,	PUNCT
cjfa-4712	240	20	scientific	scientific	ADJ
cjfa-4712	240	21	editor	editor	NOUN
cjfa-4712	240	22	:	:	PUNCT
cjfa-4712	240	23	e.	e.	PROPN
cjfa-4712	240	24	mączyńska	mączyńska	PROPN
cjfa-4712	240	25	,	,	PUNCT
cjfa-4712	240	26	z.	z.	PROPN
cjfa-4712	240	27	messner	messner	PROPN
cjfa-4712	240	28	,	,	PUNCT
cjfa-4712	240	29	pte	pte	PROPN
cjfa-4712	240	30	,	,	PUNCT
cjfa-4712	240	31	skwp	skwp	PROPN
cjfa-4712	240	32	,	,	PUNCT
cjfa-4712	240	33	warsaw	warsaw	PROPN
cjfa-4712	240	34	.	.	PUNCT
cjfa-4712	241	1	karmańska	karmańska	PROPN
cjfa-4712	241	2	a.	a.	PROPN
cjfa-4712	241	3	(	(	PUNCT
cjfa-4712	241	4	2014	2014	NUM
cjfa-4712	241	5	)	)	PUNCT
cjfa-4712	241	6	.	.	PUNCT
cjfa-4712	242	1	the	the	DET
cjfa-4712	242	2	imperative	imperative	NOUN
cjfa-4712	242	3	of	of	ADP
cjfa-4712	242	4	sustainable	sustainable	ADJ
cjfa-4712	242	5	growth	growth	NOUN
cjfa-4712	242	6	and	and	CCONJ
cjfa-4712	242	7	reporting	reporting	NOUN
cjfa-4712	242	8	integration	integration	NOUN
cjfa-4712	242	9	.	.	PUNCT
cjfa-4712	243	1	three	three	NUM
cjfa-4712	243	2	eras	era	NOUN
cjfa-4712	243	3	in	in	ADP
cjfa-4712	243	4	the	the	DET
cjfa-4712	243	5	corporate	corporate	ADJ
cjfa-4712	243	6	reporting	reporting	NOUN
cjfa-4712	243	7	development	development	NOUN
cjfa-4712	243	8	.	.	PUNCT
cjfa-4712	244	1	copernican	copernican	PROPN
cjfa-4712	244	2	journal	journal	PROPN
cjfa-4712	244	3	of	of	ADP
cjfa-4712	244	4	finance	finance	NOUN
cjfa-4712	244	5	and	and	CCONJ
cjfa-4712	244	6	accounting	accounting	NOUN
cjfa-4712	244	7	,	,	PUNCT
cjfa-4712	244	8	vol	vol	NOUN
cjfa-4712	244	9	.	.	PROPN
cjfa-4712	245	1	3	3	NUM
cjfa-4712	245	2	,	,	PUNCT
cjfa-4712	245	3	no	no	INTJ
cjfa-4712	245	4	.	.	NOUN
cjfa-4712	245	5	1	1	NUM
cjfa-4712	245	6	.	.	NUM
cjfa-4712	245	7	http://dx.doi.org/10.12775/cjfa.2014.006	http://dx.doi.org/10.12775/cjfa.2014.006	X
cjfa-4712	245	8	.	.	PUNCT
cjfa-4712	246	1	kay	kay	PROPN
cjfa-4712	246	2	j.	j.	PROPN
cjfa-4712	246	3	(	(	PUNCT
cjfa-4712	246	4	1996	1996	NUM
cjfa-4712	246	5	)	)	PUNCT
cjfa-4712	246	6	,	,	PUNCT
cjfa-4712	246	7	podstawy	podstawy	PROPN
cjfa-4712	246	8	sukcesu	sukcesu	PROPN
cjfa-4712	246	9	firmy	firmy	PROPN
cjfa-4712	246	10	(	(	PUNCT
cjfa-4712	246	11	corporate	corporate	ADJ
cjfa-4712	246	12	success	success	NOUN
cjfa-4712	246	13	basis	basis	NOUN
cjfa-4712	246	14	)	)	PUNCT
cjfa-4712	246	15	,	,	PUNCT
cjfa-4712	246	16	pwe	pwe	PROPN
cjfa-4712	246	17	,	,	PUNCT
cjfa-4712	246	18	warsaw	warsaw	PROPN
cjfa-4712	246	19	.	.	PUNCT
cjfa-4712	247	1	leśniowska	leśniowska	PROPN
cjfa-4712	247	2	-	-	PUNCT
cjfa-4712	247	3	łebkowska	łebkowska	PROPN
cjfa-4712	247	4	g.	g.	PROPN
cjfa-4712	247	5	(	(	PUNCT
cjfa-4712	247	6	2006	2006	NUM
cjfa-4712	247	7	)	)	PUNCT
cjfa-4712	247	8	,	,	PUNCT
cjfa-4712	247	9	dylematy	dylematy	PROPN
cjfa-4712	247	10	rozwoju	rozwoju	PROPN
cjfa-4712	247	11	strategicznego	strategicznego	VERB
cjfa-4712	247	12	i	i	PRON
cjfa-4712	247	13	kształtowanie	kształtowanie	AUX
cjfa-4712	247	14	przyszłości	przyszłości	PROPN
cjfa-4712	247	15	firm	firm	PROPN
cjfa-4712	247	16	w	w	PROPN
cjfa-4712	247	17	duchu	duchu	PROPN
cjfa-4712	247	18	społecznej	społecznej	ADJ
cjfa-4712	247	19	odpowiedzialności	odpowiedzialności	ADJ
cjfa-4712	247	20	biznesu	biznesu	NOUN
cjfa-4712	247	21	(	(	PUNCT
cjfa-4712	247	22	strategic	strategic	ADJ
cjfa-4712	247	23	growth	growth	NOUN
cjfa-4712	247	24	dilemmas	dilemma	NOUN
cjfa-4712	247	25	and	and	CCONJ
cjfa-4712	247	26	the	the	DET
cjfa-4712	247	27	development	development	NOUN
cjfa-4712	247	28	of	of	ADP
cjfa-4712	247	29	corporate	corporate	ADJ
cjfa-4712	247	30	future	future	NOUN
cjfa-4712	247	31	in	in	ADP
cjfa-4712	247	32	the	the	DET
cjfa-4712	247	33	spirit	spirit	NOUN
cjfa-4712	247	34	of	of	ADP
cjfa-4712	247	35	csr	csr	PROPN
cjfa-4712	247	36	)	)	PUNCT
cjfa-4712	247	37	,	,	PUNCT
cjfa-4712	248	1	[	[	X
cjfa-4712	248	2	in	in	ADP
cjfa-4712	248	3	:]	:]	PROPN
cjfa-4712	248	4	m.	m.	NOUN
cjfa-4712	248	5	romanowska	romanowska	PROPN
cjfa-4712	248	6	,	,	PUNCT
cjfa-4712	248	7	p.	p.	NOUN
cjfa-4712	248	8	wachowiak	wachowiak	NOUN
cjfa-4712	248	9	(	(	PUNCT
cjfa-4712	248	10	ed	ed	NOUN
cjfa-4712	248	11	.	.	PUNCT
cjfa-4712	248	12	)	)	PUNCT
cjfa-4712	248	13	,	,	PUNCT
cjfa-4712	248	14	koncepcje	koncepcje	PROPN
cjfa-4712	248	15	i	i	PRON
cjfa-4712	248	16	narzędzia	narzędzia	VERB
cjfa-4712	248	17	zarządzania	zarządzania	NOUN
cjfa-4712	248	18	strategicznego	strategicznego	NOUN
cjfa-4712	248	19	(	(	PUNCT
cjfa-4712	248	20	concepts	concept	NOUN
cjfa-4712	248	21	and	and	CCONJ
cjfa-4712	248	22	tools	tool	NOUN
cjfa-4712	248	23	of	of	ADP
cjfa-4712	248	24	strategic	strategic	ADJ
cjfa-4712	248	25	management	management	NOUN
cjfa-4712	248	26	)	)	PUNCT
cjfa-4712	248	27	,	,	PUNCT
cjfa-4712	248	28	sgh	sgh	PROPN
cjfa-4712	248	29	,	,	PUNCT
cjfa-4712	248	30	warsaw	warsaw	PROPN
cjfa-4712	248	31	.	.	PUNCT
cjfa-4712	249	1	people	people	NOUN
cjfa-4712	249	2	and	and	CCONJ
cjfa-4712	249	3	the	the	DET
cjfa-4712	249	4	planet	planet	NOUN
cjfa-4712	249	5	(	(	PUNCT
cjfa-4712	249	6	2014	2014	NUM
cjfa-4712	249	7	)	)	PUNCT
cjfa-4712	249	8	,	,	PUNCT
cjfa-4712	249	9	http://www.peopleandtheplanet.com/index.html@lid=26996&section=49&topic=39.html	http://www.peopleandtheplanet.com/index.html@lid=26996&section=49&topic=39.html	PROPN
cjfa-4712	249	10	(	(	PUNCT
cjfa-4712	249	11	accessed	access	VERB
cjfa-4712	249	12	:	:	PUNCT
cjfa-4712	249	13	21.01.2014	21.01.2014	NUM
cjfa-4712	249	14	)	)	PUNCT
cjfa-4712	249	15	.	.	PUNCT
cjfa-4712	250	1	roszyk	roszyk	NOUN
cjfa-4712	250	2	-	-	PUNCT
cjfa-4712	250	3	kowalska	kowalska	NOUN
cjfa-4712	250	4	g.	g.	PROPN
cjfa-4712	250	5	(	(	PUNCT
cjfa-4712	250	6	2006	2006	NUM
cjfa-4712	250	7	)	)	PUNCT
cjfa-4712	250	8	,	,	PUNCT
cjfa-4712	250	9	architektura	architektura	PROPN
cjfa-4712	250	10	przedsiębiorstwa	przedsiębiorstwa	PROPN
cjfa-4712	250	11	jako	jako	PROPN
cjfa-4712	250	12	źródło	źródło	PROPN
cjfa-4712	250	13	przewagi	przewagi	NOUN
cjfa-4712	250	14	konkurencyjne	konkurencyjne	PROPN
cjfa-4712	250	15	(	(	PUNCT
cjfa-4712	250	16	corporate	corporate	ADJ
cjfa-4712	250	17	architecture	architecture	NOUN
cjfa-4712	250	18	as	as	ADP
cjfa-4712	250	19	a	a	DET
cjfa-4712	250	20	source	source	NOUN
cjfa-4712	250	21	of	of	ADP
cjfa-4712	250	22	competitive	competitive	ADJ
cjfa-4712	250	23	advantagej	advantagej	ADV
cjfa-4712	250	24	)	)	PUNCT
cjfa-4712	250	25	,	,	PUNCT
cjfa-4712	251	1	[	[	X
cjfa-4712	251	2	in	in	ADP
cjfa-4712	251	3	:]	:]	PROPN
cjfa-4712	251	4	m.	m.	NOUN
cjfa-4712	251	5	romanowska	romanowska	PROPN
cjfa-4712	251	6	,	,	PUNCT
cjfa-4712	251	7	p.	p.	NOUN
cjfa-4712	251	8	wachowiak	wachowiak	NOUN
cjfa-4712	251	9	(	(	PUNCT
cjfa-4712	251	10	ed	ed	NOUN
cjfa-4712	251	11	.	.	PUNCT
cjfa-4712	251	12	)	)	PUNCT
cjfa-4712	251	13	,	,	PUNCT
cjfa-4712	251	14	koncepcje	koncepcje	PROPN
cjfa-4712	251	15	i	i	PRON
cjfa-4712	251	16	narzędzia	narzędzia	VERB
cjfa-4712	251	17	zarządzania	zarządzania	NOUN
cjfa-4712	251	18	strategicznego	strategicznego	NOUN
cjfa-4712	251	19	(	(	PUNCT
cjfa-4712	251	20	concepts	concept	NOUN
cjfa-4712	251	21	and	and	CCONJ
cjfa-4712	251	22	tools	tool	NOUN
cjfa-4712	251	23	of	of	ADP
cjfa-4712	251	24	strategic	strategic	ADJ
cjfa-4712	251	25	management	management	NOUN
cjfa-4712	251	26	)	)	PUNCT
cjfa-4712	251	27	,	,	PUNCT
cjfa-4712	251	28	sgh	sgh	PROPN
cjfa-4712	251	29	,	,	PUNCT
cjfa-4712	251	30	warsaw	warsaw	PROPN
cjfa-4712	251	31	.	.	PUNCT
cjfa-4712	252	1	sustainability	sustainability	NOUN
cjfa-4712	252	2	reporting	reporting	NOUN
cjfa-4712	252	3	guidelines	guideline	NOUN
cjfa-4712	252	4	g4	g4	NOUN
cjfa-4712	252	5	(	(	PUNCT
cjfa-4712	252	6	2013	2013	NUM
cjfa-4712	252	7	)	)	PUNCT
cjfa-4712	252	8	,	,	PUNCT
cjfa-4712	252	9	https://www.globalreporting.org/reporting/g4/pages/default.aspx	https://www.globalreporting.org/reporting/g4/pages/default.aspx	X
cjfa-4712	252	10	(	(	PUNCT
cjfa-4712	252	11	accessed	access	VERB
cjfa-4712	252	12	:	:	PUNCT
cjfa-4712	252	13	21.01.2014	21.01.2014	NUM
cjfa-4712	252	14	)	)	PUNCT
cjfa-4712	252	15	.	.	PUNCT
cjfa-4712	253	1	the	the	DET
cjfa-4712	253	2	international	international	ADJ
cjfa-4712	253	3	<	<	X
cjfa-4712	253	4	ir	ir	X
cjfa-4712	253	5	>	>	X
cjfa-4712	253	6	framework	framework	NOUN
cjfa-4712	253	7	(	(	PUNCT
cjfa-4712	253	8	2013	2013	NUM
cjfa-4712	253	9	)	)	PUNCT
cjfa-4712	253	10	,	,	PUNCT
cjfa-4712	253	11	http://www.theiirc.org/international-irframework/	http://www.theiirc.org/international-irframework/	X
cjfa-4712	253	12	(	(	PUNCT
cjfa-4712	253	13	accessed	access	VERB
cjfa-4712	253	14	:	:	PUNCT
cjfa-4712	253	15	21.01.2014	21.01.2014	NUM
cjfa-4712	253	16	)	)	PUNCT
cjfa-4712	253	17	.	.	PUNCT
cjfa-4712	254	1	anna	anna	PROPN
cjfa-4712	254	2	karmańska66	karmańska66	PROPN
cjfa-4712	254	3	the	the	DET
cjfa-4712	254	4	rio	rio	PROPN
cjfa-4712	254	5	declaration	declaration	PROPN
cjfa-4712	254	6	on	on	ADP
cjfa-4712	254	7	environment	environment	NOUN
cjfa-4712	254	8	and	and	CCONJ
cjfa-4712	254	9	development	development	NOUN
cjfa-4712	254	10	(	(	PUNCT
cjfa-4712	254	11	1992	1992	NUM
cjfa-4712	254	12	)	)	PUNCT
cjfa-4712	254	13	,	,	PUNCT
cjfa-4712	254	14	http://www.unesco.org/	http://www.unesco.org/	ADJ
cjfa-4712	254	15	education	education	NOUN
cjfa-4712	254	16	/	/	SYM
cjfa-4712	254	17	nfsunesco	nfsunesco	ADJ
cjfa-4712	254	18	/	/	SYM
cjfa-4712	254	19	pdf	pdf	NOUN
cjfa-4712	254	20	/	/	SYM
cjfa-4712	254	21	rio_e.pdf	rio_e.pdf	PROPN
cjfa-4712	254	22	(	(	PUNCT
cjfa-4712	254	23	accessed	access	VERB
cjfa-4712	254	24	:	:	PUNCT
cjfa-4712	254	25	21.01.2014	21.01.2014	NUM
cjfa-4712	254	26	)	)	PUNCT
cjfa-4712	254	27	.	.	PUNCT
cjfa-4712	255	1	wced	wce	VERB
cjfa-4712	255	2	report	report	NOUN
cjfa-4712	255	3	(	(	PUNCT
cjfa-4712	255	4	1987	1987	NUM
cjfa-4712	255	5	)	)	PUNCT
cjfa-4712	255	6	,	,	PUNCT
cjfa-4712	255	7	report	report	NOUN
cjfa-4712	255	8	of	of	ADP
cjfa-4712	255	9	the	the	DET
cjfa-4712	255	10	world	world	NOUN
cjfa-4712	255	11	commission	commission	PROPN
cjfa-4712	255	12	on	on	ADP
cjfa-4712	255	13	environment	environment	NOUN
cjfa-4712	255	14	and	and	CCONJ
cjfa-4712	255	15	development	development	NOUN
cjfa-4712	255	16	:	:	PUNCT
cjfa-4712	255	17	our	our	PRON
cjfa-4712	255	18	common	common	ADJ
cjfa-4712	255	19	future	future	NOUN
cjfa-4712	255	20	,	,	PUNCT
cjfa-4712	255	21	http://www.un-documents.net/our-common-future	http://www.un-documents.net/our-common-future	NOUN
cjfa-4712	255	22	.	.	PUNCT
cjfa-4712	256	1	pdf	pdf	NOUN
cjfa-4712	256	2	(	(	PUNCT
cjfa-4712	256	3	accessed	access	VERB
cjfa-4712	256	4	:	:	PUNCT
cjfa-4712	256	5	21.01.2014	21.01.2014	NUM
cjfa-4712	256	6	)	)	PUNCT
cjfa-4712	256	7	.	.	PUNCT