id	sid	tid	token	lemma	pos
cjfa-52245	1	1	99copernican	99copernican	NUM
cjfa-52245	1	2	journal	journal	NOUN
cjfa-52245	1	3	of	of	ADP
cjfa-52245	1	4	finance	finance	PROPN
cjfa-52245	1	5	&	&	CCONJ
cjfa-52245	1	6	accounting	accounting	PROPN
cjfa-52245	1	7	e	e	PROPN
cjfa-52245	1	8	-	-	PROPN
cjfa-52245	1	9	issn	issn	PROPN
cjfa-52245	1	10	2300	2300	NUM
cjfa-52245	1	11	-	-	SYM
cjfa-52245	1	12	3065	3065	NUM
cjfa-52245	1	13	p	p	PROPN
cjfa-52245	1	14	-	-	PUNCT
cjfa-52245	1	15	issn	issn	PROPN
cjfa-52245	1	16	2300	2300	NUM
cjfa-52245	1	17	-	-	SYM
cjfa-52245	1	18	12402024	12402024	NUM
cjfa-52245	1	19	,	,	PUNCT
cjfa-52245	1	20	volume	volume	NOUN
cjfa-52245	1	21	13	13	NUM
cjfa-52245	1	22	,	,	PUNCT
cjfa-52245	1	23	issue	issue	NOUN
cjfa-52245	1	24	1	1	NUM
cjfa-52245	1	25	date	date	NOUN
cjfa-52245	1	26	of	of	ADP
cjfa-52245	1	27	submission	submission	NOUN
cjfa-52245	1	28	:	:	PUNCT
cjfa-52245	1	29	november	november	PROPN
cjfa-52245	1	30	24	24	NUM
cjfa-52245	1	31	,	,	PUNCT
cjfa-52245	1	32	2023	2023	NUM
cjfa-52245	1	33	;	;	PUNCT
cjfa-52245	1	34	date	date	NOUN
cjfa-52245	1	35	of	of	ADP
cjfa-52245	1	36	acceptance	acceptance	NOUN
cjfa-52245	1	37	:	:	PUNCT
cjfa-52245	1	38	february	february	PROPN
cjfa-52245	1	39	14	14	NUM
cjfa-52245	1	40	,	,	PUNCT
cjfa-52245	1	41	2024	2024	NUM
cjfa-52245	1	42	.	.	PUNCT
cjfa-52245	2	1	*	*	PUNCT
cjfa-52245	2	2	contact	contact	NOUN
cjfa-52245	2	3	information	information	NOUN
cjfa-52245	2	4	:	:	PUNCT
cjfa-52245	2	5	fidiana@stiesia.ac.id	fidiana@stiesia.ac.id	PROPN
cjfa-52245	2	6	,	,	PUNCT
cjfa-52245	2	7	department	department	NOUN
cjfa-52245	2	8	of	of	ADP
cjfa-52245	2	9	accounting	accounting	PROPN
cjfa-52245	2	10	,	,	PUNCT
cjfa-52245	2	11	sekolah	sekolah	PROPN
cjfa-52245	2	12	tinggi	tinggi	PROPN
cjfa-52245	2	13	ilmu	ilmu	PROPN
cjfa-52245	2	14	ekonomi	ekonomi	PROPN
cjfa-52245	2	15	indonesia	indonesia	PROPN
cjfa-52245	2	16	surabaya	surabaya	PROPN
cjfa-52245	2	17	,	,	PUNCT
cjfa-52245	2	18	jalan	jalan	PROPN
cjfa-52245	2	19	menur	menur	PROPN
cjfa-52245	2	20	pumpungan	pumpungan	VERB
cjfa-52245	2	21	30	30	NUM
cjfa-52245	2	22	,	,	PUNCT
cjfa-52245	2	23	surabaya	surabaya	PROPN
cjfa-52245	2	24	–	–	PUNCT
cjfa-52245	2	25	60118	60118	NUM
cjfa-52245	2	26	,	,	PUNCT
cjfa-52245	2	27	indonesia	indonesia	PROPN
cjfa-52245	2	28	,	,	PUNCT
cjfa-52245	2	29	phone	phone	NOUN
cjfa-52245	2	30	:	:	PUNCT
cjfa-52245	2	31	+62	+62	PROPN
cjfa-52245	2	32	31	31	NUM
cjfa-52245	2	33	594	594	NUM
cjfa-52245	2	34	75	75	NUM
cjfa-52245	2	35	05	05	NUM
cjfa-52245	2	36	;	;	PUNCT
cjfa-52245	2	37	orcid	orcid	PROPN
cjfa-52245	3	1	i	i	NOUN
cjfa-52245	3	2	d	d	NOUN
cjfa-52245	3	3	:	:	PUNCT
cjfa-52245	3	4	https://orcid.org/0000-00029895-7809	https://orcid.org/0000-00029895-7809	NOUN
cjfa-52245	3	5	.	.	PUNCT
cjfa-52245	4	1	fidiana	fidiana	PROPN
cjfa-52245	4	2	,	,	PUNCT
cjfa-52245	4	3	f.	f.	PROPN
cjfa-52245	4	4	(	(	PUNCT
cjfa-52245	4	5	2024	2024	NUM
cjfa-52245	4	6	)	)	PUNCT
cjfa-52245	4	7	.	.	PUNCT
cjfa-52245	5	1	media	media	NOUN
cjfa-52245	5	2	pressure	pressure	NOUN
cjfa-52245	5	3	and	and	CCONJ
cjfa-52245	5	4	carbon	carbon	NOUN
cjfa-52245	5	5	disclosure	disclosure	NOUN
cjfa-52245	5	6	of	of	ADP
cjfa-52245	5	7	indonesian	indonesian	ADJ
cjfa-52245	5	8	greenest	green	ADJ
cjfa-52245	5	9	firms	firm	NOUN
cjfa-52245	5	10	.	.	PUNCT
cjfa-52245	6	1	copernican	copernican	PROPN
cjfa-52245	6	2	journal	journal	PROPN
cjfa-52245	6	3	of	of	ADP
cjfa-52245	6	4	finance	finance	PROPN
cjfa-52245	6	5	&	&	CCONJ
cjfa-52245	6	6	accounting	accounting	PROPN
cjfa-52245	6	7	,	,	PUNCT
cjfa-52245	6	8	13(1	13(1	NUM
cjfa-52245	6	9	)	)	PUNCT
cjfa-52245	6	10	,	,	PUNCT
cjfa-52245	6	11	9–26	9–26	NOUN
cjfa-52245	6	12	.	.	PUNCT
cjfa-52245	7	1	http://dx.doi.org/10.12775/cjfa.2024.001	http://dx.doi.org/10.12775/cjfa.2024.001	PROPN
cjfa-52245	7	2	fidiana	fidiana	PROPN
cjfa-52245	8	1	fidiana	fidiana	PROPN
cjfa-52245	8	2	*	*	PROPN
cjfa-52245	8	3	sekolah	sekolah	PROPN
cjfa-52245	8	4	tinggi	tinggi	PROPN
cjfa-52245	8	5	ilmu	ilmu	PROPN
cjfa-52245	8	6	ekonomi	ekonomi	PROPN
cjfa-52245	8	7	indonesia	indonesia	PROPN
cjfa-52245	8	8	surabaya	surabaya	PROPN
cjfa-52245	8	9	media	medium	NOUN
cjfa-52245	8	10	pressure	pressure	NOUN
cjfa-52245	8	11	and	and	CCONJ
cjfa-52245	8	12	carbon	carbon	NOUN
cjfa-52245	8	13	disclosure	disclosure	NOUN
cjfa-52245	8	14	of	of	ADP
cjfa-52245	8	15	indonesian	indonesian	ADJ
cjfa-52245	8	16	greenest	green	ADJ
cjfa-52245	8	17	firms	firm	NOUN
cjfa-52245	8	18	keywords	keyword	VERB
cjfa-52245	8	19	:	:	PUNCT
cjfa-52245	8	20	carbon	carbon	NOUN
cjfa-52245	8	21	disclosure	disclosure	NOUN
cjfa-52245	8	22	,	,	PUNCT
cjfa-52245	8	23	voluntary	voluntary	ADJ
cjfa-52245	8	24	,	,	PUNCT
cjfa-52245	8	25	media	medium	NOUN
cjfa-52245	8	26	exposure	exposure	NOUN
cjfa-52245	8	27	.	.	PUNCT
cjfa-52245	9	1	j	j	PROPN
cjfa-52245	9	2	e	e	PROPN
cjfa-52245	9	3	l	l	PROPN
cjfa-52245	9	4	classification	classification	NOUN
cjfa-52245	9	5	:	:	PUNCT
cjfa-52245	9	6	f64	f64	NOUN
cjfa-52245	9	7	,	,	PUNCT
cjfa-52245	9	8	g32	g32	NOUN
cjfa-52245	9	9	,	,	PUNCT
cjfa-52245	9	10	m41	m41	NOUN
cjfa-52245	9	11	,	,	PUNCT
cjfa-52245	9	12	q50	q50	NOUN
cjfa-52245	9	13	,	,	PUNCT
cjfa-52245	9	14	q56	q56	INTJ
cjfa-52245	9	15	.	.	PUNCT
cjfa-52245	10	1	abstract	abstract	ADJ
cjfa-52245	10	2	:	:	PUNCT
cjfa-52245	10	3	even	even	ADV
cjfa-52245	10	4	with	with	ADP
cjfa-52245	10	5	the	the	DET
cjfa-52245	10	6	advantages	advantage	NOUN
cjfa-52245	10	7	,	,	PUNCT
cjfa-52245	10	8	carbon	carbon	NOUN
cjfa-52245	10	9	taxes	taxis	NOUN
cjfa-52245	10	10	are	be	AUX
cjfa-52245	10	11	still	still	ADV
cjfa-52245	10	12	one	one	NUM
cjfa-52245	10	13	of	of	ADP
cjfa-52245	10	14	the	the	DET
cjfa-52245	10	15	least	least	ADV
cjfa-52245	10	16	effective	effective	ADJ
cjfa-52245	10	17	instruments	instrument	NOUN
cjfa-52245	10	18	for	for	ADP
cjfa-52245	10	19	climate	climate	NOUN
cjfa-52245	10	20	policy	policy	NOUN
cjfa-52245	10	21	.	.	PUNCT
cjfa-52245	11	1	the	the	DET
cjfa-52245	11	2	purpose	purpose	NOUN
cjfa-52245	11	3	of	of	ADP
cjfa-52245	11	4	this	this	DET
cjfa-52245	11	5	study	study	NOUN
cjfa-52245	11	6	is	be	AUX
cjfa-52245	11	7	to	to	PART
cjfa-52245	11	8	examine	examine	VERB
cjfa-52245	11	9	the	the	DET
cjfa-52245	11	10	connection	connection	NOUN
cjfa-52245	11	11	between	between	ADP
cjfa-52245	11	12	non	non	ADJ
cjfa-52245	11	13	-	-	ADJ
cjfa-52245	11	14	mandatory	mandatory	ADJ
cjfa-52245	11	15	carbon	carbon	NOUN
cjfa-52245	11	16	disclosures	disclosure	NOUN
cjfa-52245	11	17	specifically	specifically	ADV
cjfa-52245	11	18	in	in	ADP
cjfa-52245	11	19	developing	develop	VERB
cjfa-52245	11	20	countries	country	NOUN
cjfa-52245	11	21	.	.	PUNCT
cjfa-52245	12	1	this	this	DET
cjfa-52245	12	2	research	research	NOUN
cjfa-52245	12	3	sample	sample	NOUN
cjfa-52245	12	4	is	be	AUX
cjfa-52245	12	5	a	a	DET
cjfa-52245	12	6	green	green	ADJ
cjfa-52245	12	7	ranking	rank	VERB
cjfa-52245	12	8	company	company	NOUN
cjfa-52245	12	9	,	,	PUNCT
cjfa-52245	12	10	and	and	CCONJ
cjfa-52245	12	11	108	108	NUM
cjfa-52245	12	12	data	datum	NOUN
cjfa-52245	12	13	observations	observation	NOUN
cjfa-52245	12	14	were	be	AUX
cjfa-52245	12	15	carried	carry	VERB
cjfa-52245	12	16	out	out	ADP
cjfa-52245	12	17	on	on	ADP
cjfa-52245	12	18	36	36	NUM
cjfa-52245	12	19	selected	select	VERB
cjfa-52245	12	20	companies	company	NOUN
cjfa-52245	12	21	in	in	ADP
cjfa-52245	12	22	the	the	DET
cjfa-52245	12	23	year	year	NOUN
cjfa-52245	12	24	between	between	ADP
cjfa-52245	12	25	the	the	DET
cjfa-52245	12	26	covid-19	covid-19	PROPN
cjfa-52245	12	27	out	out	ADJ
cjfa-52245	12	28	-	-	PUNCT
cjfa-52245	12	29	break	break	NOUN
cjfa-52245	12	30	2019	2019	NUM
cjfa-52245	12	31	-	-	SYM
cjfa-52245	12	32	2021	2021	NUM
cjfa-52245	12	33	.	.	PUNCT
cjfa-52245	13	1	multiple	multiple	ADJ
cjfa-52245	13	2	linear	linear	PROPN
cjfa-52245	13	3	regression	regression	NOUN
cjfa-52245	13	4	testing	testing	NOUN
cjfa-52245	13	5	is	be	AUX
cjfa-52245	13	6	carried	carry	VERB
cjfa-52245	13	7	out	out	ADP
cjfa-52245	13	8	to	to	PART
cjfa-52245	13	9	test	test	VERB
cjfa-52245	13	10	the	the	DET
cjfa-52245	13	11	alleged	alleged	ADJ
cjfa-52245	13	12	hypothesis	hypothesis	NOUN
cjfa-52245	13	13	,	,	PUNCT
cjfa-52245	13	14	by	by	ADP
cjfa-52245	13	15	first	first	ADV
cjfa-52245	13	16	testing	test	VERB
cjfa-52245	13	17	the	the	DET
cjfa-52245	13	18	assumptions	assumption	NOUN
cjfa-52245	13	19	.	.	PUNCT
cjfa-52245	14	1	the	the	DET
cjfa-52245	14	2	statistical	statistical	ADJ
cjfa-52245	14	3	results	result	NOUN
cjfa-52245	14	4	support	support	VERB
cjfa-52245	14	5	the	the	DET
cjfa-52245	14	6	hypothesis	hypothesis	NOUN
cjfa-52245	14	7	that	that	PRON
cjfa-52245	14	8	only	only	ADV
cjfa-52245	14	9	legitimacy	legitimacy	NOUN
cjfa-52245	14	10	pressure	pressure	NOUN
cjfa-52245	14	11	(	(	PUNCT
cjfa-52245	14	12	media	medium	NOUN
cjfa-52245	14	13	exposure	exposure	NOUN
cjfa-52245	14	14	)	)	PUNCT
cjfa-52245	14	15	increases	increase	VERB
cjfa-52245	14	16	corporate	corporate	ADJ
cjfa-52245	14	17	motivation	motivation	NOUN
cjfa-52245	14	18	to	to	PART
cjfa-52245	14	19	disclose	disclose	VERB
cjfa-52245	14	20	carbon	carbon	NOUN
cjfa-52245	14	21	emissions	emission	NOUN
cjfa-52245	14	22	.	.	PUNCT
cjfa-52245	15	1	this	this	DET
cjfa-52245	15	2	study	study	NOUN
cjfa-52245	15	3	is	be	AUX
cjfa-52245	15	4	novel	novel	ADJ
cjfa-52245	15	5	because	because	SCONJ
cjfa-52245	15	6	,	,	PUNCT
cjfa-52245	15	7	while	while	SCONJ
cjfa-52245	15	8	earlier	early	ADJ
cjfa-52245	15	9	research	research	NOUN
cjfa-52245	15	10	has	have	AUX
cjfa-52245	15	11	mostly	mostly	ADV
cjfa-52245	15	12	focused	focus	VERB
cjfa-52245	15	13	on	on	ADP
cjfa-52245	15	14	the	the	DET
cjfa-52245	15	15	external	external	ADJ
cjfa-52245	15	16	factors	factor	NOUN
cjfa-52245	15	17	that	that	PRON
cjfa-52245	15	18	drive	drive	VERB
cjfa-52245	15	19	voluntary	voluntary	ADJ
cjfa-52245	15	20	disclosure	disclosure	NOUN
cjfa-52245	15	21	,	,	PUNCT
cjfa-52245	15	22	our	our	PRON
cjfa-52245	15	23	findings	finding	NOUN
cjfa-52245	15	24	provide	provide	VERB
cjfa-52245	15	25	new	new	ADJ
cjfa-52245	15	26	perspectives	perspective	NOUN
cjfa-52245	15	27	and	and	CCONJ
cjfa-52245	15	28	imply	imply	VERB
cjfa-52245	15	29	that	that	SCONJ
cjfa-52245	15	30	media	medium	NOUN
cjfa-52245	15	31	pressures	pressure	NOUN
cjfa-52245	15	32	offer	offer	VERB
cjfa-52245	15	33	a	a	DET
cjfa-52245	15	34	supplemental	supplemental	ADJ
cjfa-52245	15	35	explanation	explanation	NOUN
cjfa-52245	15	36	for	for	ADP
cjfa-52245	15	37	the	the	DET
cjfa-52245	15	38	variation	variation	NOUN
cjfa-52245	15	39	in	in	ADP
cjfa-52245	15	40	corporate	corporate	ADJ
cjfa-52245	15	41	carbon	carbon	NOUN
cjfa-52245	15	42	disclosure	disclosure	NOUN
cjfa-52245	15	43	propensity	propensity	NOUN
cjfa-52245	15	44	that	that	PRON
cjfa-52245	15	45	has	have	AUX
cjfa-52245	15	46	been	be	AUX
cjfa-52245	15	47	largely	largely	ADV
cjfa-52245	15	48	ignored	ignore	VERB
cjfa-52245	15	49	in	in	ADP
cjfa-52245	15	50	the	the	DET
cjfa-52245	15	51	body	body	NOUN
cjfa-52245	15	52	of	of	ADP
cjfa-52245	15	53	existing	exist	VERB
cjfa-52245	15	54	literature	literature	NOUN
cjfa-52245	15	55	.	.	PUNCT
cjfa-52245	16	1	this	this	PRON
cjfa-52245	16	2	suggests	suggest	VERB
cjfa-52245	16	3	for	for	ADP
cjfa-52245	16	4	the	the	DET
cjfa-52245	16	5	need	need	NOUN
cjfa-52245	16	6	to	to	PART
cjfa-52245	16	7	call	call	VERB
cjfa-52245	16	8	for	for	ADP
cjfa-52245	16	9	holistic	holistic	ADJ
cjfa-52245	16	10	mandatory	mandatory	ADJ
cjfa-52245	16	11	disclosure	disclosure	NOUN
cjfa-52245	16	12	requirements	requirement	NOUN
cjfa-52245	16	13	that	that	PRON
cjfa-52245	16	14	encourage	encourage	VERB
cjfa-52245	16	15	companies	company	NOUN
cjfa-52245	16	16	to	to	PART
cjfa-52245	16	17	participate	participate	VERB
cjfa-52245	16	18	in	in	ADP
cjfa-52245	16	19	climate	climate	NOUN
cjfa-52245	16	20	policy	policy	NOUN
cjfa-52245	16	21	.	.	PUNCT
cjfa-52245	17	1	http://dx.doi.org/10.12775/cjfa.2024.001	http://dx.doi.org/10.12775/cjfa.2024.001	VERB
cjfa-52245	17	2	fidiana	fidiana	PROPN
cjfa-52245	17	3	fidiana1010	fidiana1010	PROPN
cjfa-52245	17	4	 	 	SPACE
cjfa-52245	17	5	introduction	introduction	NOUN
cjfa-52245	17	6	 	 	SPACE
cjfa-52245	17	7	introduction	introduction	NOUN
cjfa-52245	17	8	global	global	ADJ
cjfa-52245	17	9	warming	warming	NOUN
cjfa-52245	17	10	and	and	CCONJ
cjfa-52245	17	11	climate	climate	NOUN
cjfa-52245	17	12	issues	issue	NOUN
cjfa-52245	17	13	are	be	AUX
cjfa-52245	17	14	still	still	ADV
cjfa-52245	17	15	trending	trend	VERB
cjfa-52245	17	16	international	international	ADJ
cjfa-52245	17	17	topics	topic	NOUN
cjfa-52245	17	18	and	and	CCONJ
cjfa-52245	17	19	the	the	DET
cjfa-52245	17	20	focus	focus	NOUN
cjfa-52245	17	21	has	have	AUX
cjfa-52245	17	22	been	be	AUX
cjfa-52245	17	23	on	on	ADP
cjfa-52245	17	24	placing	place	VERB
cjfa-52245	17	25	greenhouse	greenhouse	NOUN
cjfa-52245	17	26	gas	gas	NOUN
cjfa-52245	17	27	(	(	PUNCT
cjfa-52245	17	28	ghg	ghg	PROPN
cjfa-52245	17	29	)	)	PUNCT
cjfa-52245	17	30	emissions	emission	NOUN
cjfa-52245	17	31	(	(	PUNCT
cjfa-52245	17	32	almaghrabi	almaghrabi	NOUN
cjfa-52245	17	33	,	,	PUNCT
cjfa-52245	17	34	2023	2023	NUM
cjfa-52245	17	35	)	)	PUNCT
cjfa-52245	17	36	on	on	ADP
cjfa-52245	17	37	the	the	DET
cjfa-52245	17	38	main	main	ADJ
cjfa-52245	17	39	scale	scale	NOUN
cjfa-52245	17	40	.	.	PUNCT
cjfa-52245	18	1	the	the	DET
cjfa-52245	18	2	paris	paris	PROPN
cjfa-52245	18	3	agreement	agreement	NOUN
cjfa-52245	18	4	is	be	AUX
cjfa-52245	18	5	a	a	DET
cjfa-52245	18	6	form	form	NOUN
cjfa-52245	18	7	of	of	ADP
cjfa-52245	18	8	international	international	ADJ
cjfa-52245	18	9	commitment	commitment	NOUN
cjfa-52245	18	10	to	to	PART
cjfa-52245	18	11	address	address	VERB
cjfa-52245	18	12	this	this	DET
cjfa-52245	18	13	issue	issue	NOUN
cjfa-52245	18	14	(	(	PUNCT
cjfa-52245	18	15	wegener	wegener	NOUN
cjfa-52245	18	16	,	,	PUNCT
cjfa-52245	18	17	2020	2020	NUM
cjfa-52245	18	18	)	)	PUNCT
cjfa-52245	18	19	.	.	PUNCT
cjfa-52245	19	1	global	global	ADJ
cjfa-52245	19	2	warming	warming	NOUN
cjfa-52245	19	3	is	be	AUX
cjfa-52245	19	4	mainly	mainly	ADV
cjfa-52245	19	5	caused	cause	VERB
cjfa-52245	19	6	by	by	ADP
cjfa-52245	19	7	industrial	industrial	ADJ
cjfa-52245	19	8	emissions	emission	NOUN
cjfa-52245	19	9	,	,	PUNCT
cjfa-52245	19	10	where	where	SCONJ
cjfa-52245	19	11	the	the	DET
cjfa-52245	19	12	industrial	industrial	ADJ
cjfa-52245	19	13	sector	sector	NOUN
cjfa-52245	19	14	uses	use	VERB
cjfa-52245	19	15	70	70	NUM
cjfa-52245	19	16	%	%	NOUN
cjfa-52245	19	17	of	of	ADP
cjfa-52245	19	18	fossil	fossil	ADJ
cjfa-52245	19	19	energy	energy	NOUN
cjfa-52245	19	20	from	from	ADP
cjfa-52245	19	21	the	the	DET
cjfa-52245	19	22	total	total	ADJ
cjfa-52245	19	23	energy	energy	NOUN
cjfa-52245	19	24	consumed	consume	VERB
cjfa-52245	19	25	(	(	PUNCT
cjfa-52245	19	26	wang	wang	PROPN
cjfa-52245	19	27	&	&	CCONJ
cjfa-52245	19	28	zhou	zhou	PROPN
cjfa-52245	19	29	,	,	PUNCT
cjfa-52245	19	30	2019	2019	NUM
cjfa-52245	19	31	)	)	PUNCT
cjfa-52245	19	32	.	.	PUNCT
cjfa-52245	20	1	these	these	DET
cjfa-52245	20	2	days	day	NOUN
cjfa-52245	20	3	,	,	PUNCT
cjfa-52245	20	4	the	the	DET
cjfa-52245	20	5	two	two	NUM
cjfa-52245	20	6	biggest	big	ADJ
cjfa-52245	20	7	developing	develop	VERB
cjfa-52245	20	8	and	and	CCONJ
cjfa-52245	20	9	industrialized	industrialize	VERB
cjfa-52245	20	10	nations	nation	NOUN
cjfa-52245	20	11	in	in	ADP
cjfa-52245	20	12	terms	term	NOUN
cjfa-52245	20	13	of	of	ADP
cjfa-52245	20	14	ghg	ghg	PROPN
cjfa-52245	20	15	emissions	emission	NOUN
cjfa-52245	20	16	are	be	AUX
cjfa-52245	20	17	the	the	DET
cjfa-52245	20	18	united	united	PROPN
cjfa-52245	20	19	states	states	PROPN
cjfa-52245	20	20	(	(	PUNCT
cjfa-52245	20	21	16	16	NUM
cjfa-52245	20	22	%	%	NOUN
cjfa-52245	20	23	)	)	PUNCT
cjfa-52245	20	24	and	and	CCONJ
cjfa-52245	20	25	china	china	PROPN
cjfa-52245	20	26	(	(	PUNCT
cjfa-52245	20	27	28	28	NUM
cjfa-52245	20	28	%	%	NOUN
cjfa-52245	20	29	)	)	PUNCT
cjfa-52245	20	30	(	(	PUNCT
cjfa-52245	20	31	wu	wu	PROPN
cjfa-52245	20	32	,	,	PUNCT
cjfa-52245	20	33	huang	huang	PROPN
cjfa-52245	20	34	,	,	PUNCT
cjfa-52245	20	35	chen	chen	PROPN
cjfa-52245	20	36	,	,	PUNCT
cjfa-52245	20	37	mao	mao	PROPN
cjfa-52245	20	38	&	&	CCONJ
cjfa-52245	20	39	qi	qi	PROPN
cjfa-52245	20	40	,	,	PUNCT
cjfa-52245	20	41	2022	2022	NUM
cjfa-52245	20	42	)	)	PUNCT
cjfa-52245	20	43	.	.	PUNCT
cjfa-52245	21	1	mining	mining	NOUN
cjfa-52245	21	2	industries	industry	NOUN
cjfa-52245	21	3	such	such	ADJ
cjfa-52245	21	4	as	as	ADP
cjfa-52245	21	5	oil	oil	NOUN
cjfa-52245	21	6	and	and	CCONJ
cjfa-52245	21	7	gas	gas	NOUN
cjfa-52245	21	8	,	,	PUNCT
cjfa-52245	21	9	coal	coal	NOUN
cjfa-52245	21	10	and	and	CCONJ
cjfa-52245	21	11	the	the	DET
cjfa-52245	21	12	like	like	ADJ
cjfa-52245	21	13	are	be	AUX
cjfa-52245	21	14	the	the	DET
cjfa-52245	21	15	world	world	NOUN
cjfa-52245	21	16	’s	’s	PART
cjfa-52245	21	17	largest	large	ADJ
cjfa-52245	21	18	contributors	contributor	NOUN
cjfa-52245	21	19	to	to	ADP
cjfa-52245	21	20	emissions	emission	NOUN
cjfa-52245	21	21	.	.	PUNCT
cjfa-52245	22	1	several	several	ADJ
cjfa-52245	22	2	popular	popular	ADJ
cjfa-52245	22	3	mining	mining	NOUN
cjfa-52245	22	4	industries	industry	NOUN
cjfa-52245	22	5	have	have	AUX
cjfa-52245	22	6	been	be	AUX
cjfa-52245	22	7	associated	associate	VERB
cjfa-52245	22	8	with	with	ADP
cjfa-52245	22	9	the	the	DET
cjfa-52245	22	10	highest	high	ADJ
cjfa-52245	22	11	emissions	emission	NOUN
cjfa-52245	22	12	since	since	SCONJ
cjfa-52245	22	13	1988	1988	NUM
cjfa-52245	22	14	(	(	PUNCT
cjfa-52245	22	15	weller	weller	NOUN
cjfa-52245	22	16	,	,	PUNCT
cjfa-52245	22	17	hamburg	hamburg	PROPN
cjfa-52245	22	18	&	&	CCONJ
cjfa-52245	22	19	von	von	PROPN
cjfa-52245	22	20	fischer	fischer	PROPN
cjfa-52245	22	21	,	,	PUNCT
cjfa-52245	22	22	2020	2020	NUM
cjfa-52245	22	23	)	)	PUNCT
cjfa-52245	22	24	.	.	PUNCT
cjfa-52245	23	1	various	various	ADJ
cjfa-52245	23	2	cases	case	NOUN
cjfa-52245	23	3	in	in	ADP
cjfa-52245	23	4	the	the	DET
cjfa-52245	23	5	mining	mining	NOUN
cjfa-52245	23	6	industry	industry	NOUN
cjfa-52245	23	7	related	relate	VERB
cjfa-52245	23	8	to	to	ADP
cjfa-52245	23	9	the	the	DET
cjfa-52245	23	10	environment	environment	NOUN
cjfa-52245	23	11	have	have	AUX
cjfa-52245	23	12	been	be	AUX
cjfa-52245	23	13	proven	prove	VERB
cjfa-52245	23	14	to	to	PART
cjfa-52245	23	15	have	have	VERB
cjfa-52245	23	16	an	an	DET
cjfa-52245	23	17	impact	impact	NOUN
cjfa-52245	23	18	on	on	ADP
cjfa-52245	23	19	financial	financial	ADJ
cjfa-52245	23	20	performance	performance	NOUN
cjfa-52245	23	21	.	.	PUNCT
cjfa-52245	24	1	the	the	DET
cjfa-52245	24	2	oil	oil	NOUN
cjfa-52245	24	3	spill	spill	NOUN
cjfa-52245	24	4	case	case	NOUN
cjfa-52245	24	5	,	,	PUNCT
cjfa-52245	24	6	for	for	ADP
cjfa-52245	24	7	example	example	NOUN
cjfa-52245	24	8	,	,	PUNCT
cjfa-52245	24	9	resulted	result	VERB
cjfa-52245	24	10	in	in	ADP
cjfa-52245	24	11	huge	huge	ADJ
cjfa-52245	24	12	financial	financial	ADJ
cjfa-52245	24	13	losses	loss	NOUN
cjfa-52245	24	14	for	for	ADP
cjfa-52245	24	15	beyond	beyond	ADP
cjfa-52245	24	16	petroleum	petroleum	NOUN
cjfa-52245	24	17	(	(	PUNCT
cjfa-52245	24	18	bp	bp	PROPN
cjfa-52245	24	19	)	)	PUNCT
cjfa-52245	24	20	.	.	PUNCT
cjfa-52245	25	1	this	this	DET
cjfa-52245	25	2	event	event	NOUN
cjfa-52245	25	3	is	be	AUX
cjfa-52245	25	4	consistent	consistent	ADJ
cjfa-52245	25	5	with	with	ADP
cjfa-52245	25	6	the	the	DET
cjfa-52245	25	7	argument	argument	NOUN
cjfa-52245	25	8	that	that	SCONJ
cjfa-52245	25	9	corporate	corporate	ADJ
cjfa-52245	25	10	environmental	environmental	ADJ
cjfa-52245	25	11	activities	activity	NOUN
cjfa-52245	25	12	are	be	AUX
cjfa-52245	25	13	related	relate	VERB
cjfa-52245	25	14	to	to	ADP
cjfa-52245	25	15	litigation	litigation	NOUN
cjfa-52245	25	16	risk	risk	NOUN
cjfa-52245	25	17	(	(	PUNCT
cjfa-52245	25	18	shao	shao	PROPN
cjfa-52245	25	19	&	&	CCONJ
cjfa-52245	25	20	he	he	PRON
cjfa-52245	25	21	,	,	PUNCT
cjfa-52245	25	22	2022	2022	NUM
cjfa-52245	25	23	)	)	PUNCT
cjfa-52245	25	24	.	.	PUNCT
cjfa-52245	26	1	therefore	therefore	ADV
cjfa-52245	26	2	,	,	PUNCT
cjfa-52245	26	3	it	it	PRON
cjfa-52245	26	4	is	be	AUX
cjfa-52245	26	5	important	important	ADJ
cjfa-52245	26	6	to	to	PART
cjfa-52245	26	7	understand	understand	VERB
cjfa-52245	26	8	that	that	SCONJ
cjfa-52245	26	9	carbon	carbon	NOUN
cjfa-52245	26	10	reporting	reporting	NOUN
cjfa-52245	26	11	has	have	VERB
cjfa-52245	26	12	financial	financial	ADJ
cjfa-52245	26	13	implications	implication	NOUN
cjfa-52245	26	14	.	.	PUNCT
cjfa-52245	27	1	this	this	PRON
cjfa-52245	27	2	has	have	AUX
cjfa-52245	27	3	prompted	prompt	VERB
cjfa-52245	27	4	several	several	ADJ
cjfa-52245	27	5	companies	company	NOUN
cjfa-52245	27	6	with	with	ADP
cjfa-52245	27	7	high	high	ADJ
cjfa-52245	27	8	emissions	emission	NOUN
cjfa-52245	27	9	to	to	PART
cjfa-52245	27	10	take	take	VERB
cjfa-52245	27	11	a	a	DET
cjfa-52245	27	12	voluntary	voluntary	ADJ
cjfa-52245	27	13	approach	approach	NOUN
cjfa-52245	27	14	to	to	ADP
cjfa-52245	27	15	reporting	report	VERB
cjfa-52245	27	16	carbon	carbon	NOUN
cjfa-52245	27	17	performance	performance	NOUN
cjfa-52245	27	18	.	.	PUNCT
cjfa-52245	28	1	the	the	DET
cjfa-52245	28	2	impact	impact	NOUN
cjfa-52245	28	3	of	of	ADP
cjfa-52245	28	4	climate	climate	NOUN
cjfa-52245	28	5	change	change	NOUN
cjfa-52245	28	6	-	-	PUNCT
cjfa-52245	28	7	related	relate	VERB
cjfa-52245	28	8	regulations	regulation	NOUN
cjfa-52245	28	9	on	on	ADP
cjfa-52245	28	10	corporations	corporation	NOUN
cjfa-52245	28	11	’	'	PUNCT
cjfa-52245	28	12	climate	climate	NOUN
cjfa-52245	28	13	change	change	NOUN
cjfa-52245	28	14	disclosures	disclosure	NOUN
cjfa-52245	28	15	,	,	PUNCT
cjfa-52245	28	16	particularly	particularly	ADV
cjfa-52245	28	17	voluntary	voluntary	ADJ
cjfa-52245	28	18	carbon	carbon	NOUN
cjfa-52245	28	19	reporting	reporting	NOUN
cjfa-52245	28	20	,	,	PUNCT
cjfa-52245	28	21	has	have	AUX
cjfa-52245	28	22	received	receive	VERB
cjfa-52245	28	23	little	little	ADJ
cjfa-52245	28	24	consideration	consideration	NOUN
cjfa-52245	28	25	up	up	ADP
cjfa-52245	28	26	to	to	ADP
cjfa-52245	28	27	this	this	DET
cjfa-52245	28	28	point	point	NOUN
cjfa-52245	28	29	.	.	PUNCT
cjfa-52245	29	1	more	more	ADJ
cjfa-52245	29	2	and	and	CCONJ
cjfa-52245	29	3	more	more	ADJ
cjfa-52245	29	4	companies	company	NOUN
cjfa-52245	29	5	are	be	AUX
cjfa-52245	29	6	voluntarily	voluntarily	ADV
cjfa-52245	29	7	disclosing	disclose	VERB
cjfa-52245	29	8	carbon	carbon	NOUN
cjfa-52245	29	9	emissions	emission	NOUN
cjfa-52245	29	10	,	,	PUNCT
cjfa-52245	29	11	prompting	prompt	VERB
cjfa-52245	29	12	academics	academic	NOUN
cjfa-52245	29	13	to	to	PART
cjfa-52245	29	14	examine	examine	VERB
cjfa-52245	29	15	the	the	DET
cjfa-52245	29	16	impact	impact	NOUN
cjfa-52245	29	17	of	of	ADP
cjfa-52245	29	18	emissions	emission	NOUN
cjfa-52245	29	19	on	on	ADP
cjfa-52245	29	20	corporate	corporate	ADJ
cjfa-52245	29	21	financial	financial	ADJ
cjfa-52245	29	22	performance	performance	NOUN
cjfa-52245	29	23	.	.	PUNCT
cjfa-52245	30	1	several	several	ADJ
cjfa-52245	30	2	papers	paper	NOUN
cjfa-52245	30	3	have	have	AUX
cjfa-52245	30	4	found	find	VERB
cjfa-52245	30	5	a	a	DET
cjfa-52245	30	6	positive	positive	ADJ
cjfa-52245	30	7	and	and	CCONJ
cjfa-52245	30	8	significant	significant	ADJ
cjfa-52245	30	9	relationship	relationship	NOUN
cjfa-52245	30	10	between	between	ADP
cjfa-52245	30	11	climate	climate	NOUN
cjfa-52245	30	12	change	change	NOUN
cjfa-52245	30	13	performance	performance	NOUN
cjfa-52245	30	14	and	and	CCONJ
cjfa-52245	30	15	company	company	NOUN
cjfa-52245	30	16	performance	performance	NOUN
cjfa-52245	30	17	(	(	PUNCT
cjfa-52245	30	18	almaghrabi	almaghrabi	NOUN
cjfa-52245	30	19	,	,	PUNCT
cjfa-52245	30	20	2023	2023	NUM
cjfa-52245	30	21	)	)	PUNCT
cjfa-52245	30	22	.	.	PUNCT
cjfa-52245	31	1	these	these	DET
cjfa-52245	31	2	results	result	NOUN
cjfa-52245	31	3	show	show	VERB
cjfa-52245	31	4	that	that	SCONJ
cjfa-52245	31	5	investors	investor	NOUN
cjfa-52245	31	6	reward	reward	VERB
cjfa-52245	31	7	companies	company	NOUN
cjfa-52245	31	8	with	with	ADP
cjfa-52245	31	9	low	low	ADJ
cjfa-52245	31	10	levels	level	NOUN
cjfa-52245	31	11	of	of	ADP
cjfa-52245	31	12	carbon	carbon	NOUN
cjfa-52245	31	13	emissions	emission	NOUN
cjfa-52245	31	14	.	.	PUNCT
cjfa-52245	32	1	highly	highly	ADV
cjfa-52245	32	2	ranked	ranked	ADJ
cjfa-52245	32	3	and	and	CCONJ
cjfa-52245	32	4	highly	highly	ADV
cjfa-52245	32	5	polluting	polluting	ADJ
cjfa-52245	32	6	companies	company	NOUN
cjfa-52245	32	7	continue	continue	VERB
cjfa-52245	32	8	to	to	PART
cjfa-52245	32	9	increase	increase	VERB
cjfa-52245	32	10	their	their	PRON
cjfa-52245	32	11	efforts	effort	NOUN
cjfa-52245	32	12	to	to	PART
cjfa-52245	32	13	be	be	AUX
cjfa-52245	32	14	sustainable	sustainable	ADJ
cjfa-52245	32	15	(	(	PUNCT
cjfa-52245	32	16	raval	raval	NOUN
cjfa-52245	32	17	,	,	PUNCT
cjfa-52245	32	18	saxena	saxena	PROPN
cjfa-52245	32	19	&	&	CCONJ
cjfa-52245	32	20	thanki	thanki	PROPN
cjfa-52245	32	21	,	,	PUNCT
cjfa-52245	32	22	2022	2022	NUM
cjfa-52245	32	23	)	)	PUNCT
cjfa-52245	32	24	,	,	PUNCT
cjfa-52245	32	25	which	which	PRON
cjfa-52245	32	26	increases	increase	VERB
cjfa-52245	32	27	the	the	DET
cjfa-52245	32	28	positive	positive	ADJ
cjfa-52245	32	29	effect	effect	NOUN
cjfa-52245	32	30	of	of	ADP
cjfa-52245	32	31	carbon	carbon	NOUN
cjfa-52245	32	32	performance	performance	NOUN
cjfa-52245	32	33	on	on	ADP
cjfa-52245	32	34	corporate	corporate	ADJ
cjfa-52245	32	35	value	value	NOUN
cjfa-52245	32	36	(	(	PUNCT
cjfa-52245	32	37	weitzman	weitzman	NOUN
cjfa-52245	32	38	,	,	PUNCT
cjfa-52245	32	39	2017	2017	NUM
cjfa-52245	32	40	)	)	PUNCT
cjfa-52245	32	41	.	.	PUNCT
cjfa-52245	33	1	most	most	ADJ
cjfa-52245	33	2	studies	study	NOUN
cjfa-52245	33	3	actually	actually	ADV
cjfa-52245	33	4	document	document	VERB
cjfa-52245	33	5	neutral	neutral	ADJ
cjfa-52245	33	6	or	or	CCONJ
cjfa-52245	33	7	even	even	ADV
cjfa-52245	33	8	negative	negative	ADJ
cjfa-52245	33	9	results	result	NOUN
cjfa-52245	33	10	on	on	ADP
cjfa-52245	33	11	company	company	NOUN
cjfa-52245	33	12	performance	performance	NOUN
cjfa-52245	33	13	(	(	PUNCT
cjfa-52245	33	14	almaghrabi	almaghrabi	NOUN
cjfa-52245	33	15	,	,	PUNCT
cjfa-52245	33	16	2023	2023	NUM
cjfa-52245	33	17	;	;	PUNCT
cjfa-52245	33	18	saka	saka	PROPN
cjfa-52245	33	19	&	&	CCONJ
cjfa-52245	33	20	oshika	oshika	PROPN
cjfa-52245	33	21	,	,	PUNCT
cjfa-52245	33	22	2014	2014	NUM
cjfa-52245	33	23	)	)	PUNCT
cjfa-52245	33	24	.	.	PUNCT
cjfa-52245	34	1	according	accord	VERB
cjfa-52245	34	2	to	to	ADP
cjfa-52245	34	3	these	these	DET
cjfa-52245	34	4	inconclusive	inconclusive	ADJ
cjfa-52245	34	5	findings	finding	NOUN
cjfa-52245	34	6	,	,	PUNCT
cjfa-52245	34	7	research	research	NOUN
cjfa-52245	34	8	related	relate	VERB
cjfa-52245	34	9	to	to	ADP
cjfa-52245	34	10	carbon	carbon	NOUN
cjfa-52245	34	11	emissions	emission	NOUN
cjfa-52245	34	12	still	still	ADV
cjfa-52245	34	13	needs	need	VERB
cjfa-52245	34	14	to	to	PART
cjfa-52245	34	15	be	be	AUX
cjfa-52245	34	16	media	media	NOUN
cjfa-52245	34	17	pressure	pressure	NOUN
cjfa-52245	34	18	and	and	CCONJ
cjfa-52245	34	19	carbon	carbon	NOUN
cjfa-52245	34	20	disclosure	disclosure	NOUN
cjfa-52245	34	21	…	…	PUNCT
cjfa-52245	34	22	1111	1111	NUM
cjfa-52245	34	23	studied	study	VERB
cjfa-52245	34	24	further	far	ADV
cjfa-52245	34	25	.	.	PUNCT
cjfa-52245	35	1	in	in	ADP
cjfa-52245	35	2	essence	essence	NOUN
cjfa-52245	35	3	,	,	PUNCT
cjfa-52245	35	4	the	the	DET
cjfa-52245	35	5	inconsistency	inconsistency	NOUN
cjfa-52245	35	6	of	of	ADP
cjfa-52245	35	7	research	research	NOUN
cjfa-52245	35	8	results	result	NOUN
cjfa-52245	35	9	shows	show	VERB
cjfa-52245	35	10	that	that	SCONJ
cjfa-52245	35	11	the	the	DET
cjfa-52245	35	12	market	market	NOUN
cjfa-52245	35	13	penalizes	penalize	VERB
cjfa-52245	35	14	all	all	DET
cjfa-52245	35	15	companies	company	NOUN
cjfa-52245	35	16	for	for	ADP
cjfa-52245	35	17	carbon	carbon	NOUN
cjfa-52245	35	18	emissions	emission	NOUN
cjfa-52245	35	19	,	,	PUNCT
cjfa-52245	35	20	but	but	CCONJ
cjfa-52245	35	21	further	further	ADJ
cjfa-52245	35	22	penalties	penalty	NOUN
cjfa-52245	35	23	are	be	AUX
cjfa-52245	35	24	imposed	impose	VERB
cjfa-52245	35	25	on	on	ADP
cjfa-52245	35	26	companies	company	NOUN
cjfa-52245	35	27	that	that	PRON
cjfa-52245	35	28	do	do	AUX
cjfa-52245	35	29	not	not	PART
cjfa-52245	35	30	disclose	disclose	VERB
cjfa-52245	35	31	emissions	emission	NOUN
cjfa-52245	35	32	information	information	NOUN
cjfa-52245	35	33	(	(	PUNCT
cjfa-52245	35	34	almaghrabi	almaghrabi	NOUN
cjfa-52245	35	35	,	,	PUNCT
cjfa-52245	35	36	2023	2023	NUM
cjfa-52245	35	37	)	)	PUNCT
cjfa-52245	35	38	.	.	PUNCT
cjfa-52245	36	1	this	this	PRON
cjfa-52245	36	2	means	mean	VERB
cjfa-52245	36	3	that	that	SCONJ
cjfa-52245	36	4	emissions	emission	NOUN
cjfa-52245	36	5	disclosure	disclosure	NOUN
cjfa-52245	36	6	can	can	AUX
cjfa-52245	36	7	also	also	ADV
cjfa-52245	36	8	be	be	AUX
cjfa-52245	36	9	under	under	ADP
cjfa-52245	36	10	pressure	pressure	NOUN
cjfa-52245	36	11	from	from	ADP
cjfa-52245	36	12	stakeholders	stakeholder	NOUN
cjfa-52245	36	13	.	.	PUNCT
cjfa-52245	37	1	consistent	consistent	ADJ
cjfa-52245	37	2	with	with	ADP
cjfa-52245	37	3	the	the	DET
cjfa-52245	37	4	argument	argument	NOUN
cjfa-52245	37	5	that	that	SCONJ
cjfa-52245	37	6	capital	capital	NOUN
cjfa-52245	37	7	markets	market	NOUN
cjfa-52245	37	8	capture	capture	VERB
cjfa-52245	37	9	carbon	carbon	NOUN
cjfa-52245	37	10	emissions	emission	NOUN
cjfa-52245	37	11	and	and	CCONJ
cjfa-52245	37	12	the	the	DET
cjfa-52245	37	13	act	act	NOUN
cjfa-52245	37	14	of	of	ADP
cjfa-52245	37	15	voluntary	voluntary	ADJ
cjfa-52245	37	16	disclosure	disclosure	NOUN
cjfa-52245	37	17	of	of	ADP
cjfa-52245	37	18	this	this	DET
cjfa-52245	37	19	information	information	NOUN
cjfa-52245	37	20	in	in	ADP
cjfa-52245	37	21	corporate	corporate	ADJ
cjfa-52245	37	22	valuations	valuation	NOUN
cjfa-52245	37	23	.	.	PUNCT
cjfa-52245	38	1	therefore	therefore	ADV
cjfa-52245	38	2	,	,	PUNCT
cjfa-52245	38	3	some	some	DET
cjfa-52245	38	4	companies	company	NOUN
cjfa-52245	38	5	also	also	ADV
cjfa-52245	38	6	make	make	VERB
cjfa-52245	38	7	large	large	ADJ
cjfa-52245	38	8	rd	rd	NOUN
cjfa-52245	38	9	(	(	PUNCT
cjfa-52245	38	10	research	research	NOUN
cjfa-52245	38	11	and	and	CCONJ
cjfa-52245	38	12	development	development	NOUN
cjfa-52245	38	13	)	)	PUNCT
cjfa-52245	38	14	investments	investment	NOUN
cjfa-52245	38	15	,	,	PUNCT
cjfa-52245	38	16	aiming	aim	VERB
cjfa-52245	38	17	to	to	PART
cjfa-52245	38	18	find	find	VERB
cjfa-52245	38	19	more	more	ADV
cjfa-52245	38	20	efficient	efficient	ADJ
cjfa-52245	38	21	and	and	CCONJ
cjfa-52245	38	22	innovative	innovative	ADJ
cjfa-52245	38	23	ways	way	NOUN
cjfa-52245	38	24	of	of	ADP
cjfa-52245	38	25	operating	operating	NOUN
cjfa-52245	38	26	while	while	SCONJ
cjfa-52245	38	27	reducing	reduce	VERB
cjfa-52245	38	28	their	their	PRON
cjfa-52245	38	29	carbon	carbon	NOUN
cjfa-52245	38	30	footprint	footprint	NOUN
cjfa-52245	38	31	.	.	PUNCT
cjfa-52245	39	1	a	a	DET
cjfa-52245	39	2	carbon	carbon	NOUN
cjfa-52245	39	3	tax	tax	NOUN
cjfa-52245	39	4	is	be	AUX
cjfa-52245	39	5	a	a	DET
cjfa-52245	39	6	reasonably	reasonably	ADV
cjfa-52245	39	7	straightforward	straightforward	ADJ
cjfa-52245	39	8	tool	tool	NOUN
cjfa-52245	39	9	to	to	PART
cjfa-52245	39	10	impose	impose	VERB
cjfa-52245	39	11	on	on	ADP
cjfa-52245	39	12	the	the	DET
cjfa-52245	39	13	individual	individual	ADJ
cjfa-52245	39	14	polluters	polluter	NOUN
cjfa-52245	39	15	,	,	PUNCT
cjfa-52245	39	16	even	even	ADV
cjfa-52245	39	17	the	the	DET
cjfa-52245	39	18	numerous	numerous	ADJ
cjfa-52245	39	19	smaller	small	ADJ
cjfa-52245	39	20	ones	one	NOUN
cjfa-52245	39	21	that	that	PRON
cjfa-52245	39	22	predominate	predominate	VERB
cjfa-52245	39	23	the	the	DET
cjfa-52245	39	24	nonemission	nonemission	NOUN
cjfa-52245	39	25	trading	trading	NOUN
cjfa-52245	39	26	system	system	NOUN
cjfa-52245	39	27	sectors	sector	NOUN
cjfa-52245	39	28	(	(	PUNCT
cjfa-52245	39	29	muthu	muthu	NOUN
cjfa-52245	39	30	,	,	PUNCT
cjfa-52245	39	31	2014	2014	NUM
cjfa-52245	39	32	)	)	PUNCT
cjfa-52245	39	33	.	.	PUNCT
cjfa-52245	40	1	economists	economist	NOUN
cjfa-52245	40	2	support	support	VERB
cjfa-52245	40	3	the	the	DET
cjfa-52245	40	4	use	use	NOUN
cjfa-52245	40	5	of	of	ADP
cjfa-52245	40	6	carbon	carbon	NOUN
cjfa-52245	40	7	taxes	taxis	NOUN
cjfa-52245	40	8	because	because	SCONJ
cjfa-52245	40	9	they	they	PRON
cjfa-52245	40	10	are	be	AUX
cjfa-52245	40	11	less	less	ADV
cjfa-52245	40	12	complicated	complicated	ADJ
cjfa-52245	40	13	to	to	PART
cjfa-52245	40	14	manage	manage	VERB
cjfa-52245	40	15	,	,	PUNCT
cjfa-52245	40	16	do	do	AUX
cjfa-52245	40	17	not	not	PART
cjfa-52245	40	18	require	require	VERB
cjfa-52245	40	19	government	government	NOUN
cjfa-52245	40	20	funding	funding	NOUN
cjfa-52245	40	21	,	,	PUNCT
cjfa-52245	40	22	and	and	CCONJ
cjfa-52245	40	23	give	give	VERB
cjfa-52245	40	24	a	a	DET
cjfa-52245	40	25	financial	financial	ADJ
cjfa-52245	40	26	incentive	incentive	NOUN
cjfa-52245	40	27	to	to	PART
cjfa-52245	40	28	cut	cut	VERB
cjfa-52245	40	29	emissions	emission	NOUN
cjfa-52245	40	30	without	without	ADP
cjfa-52245	40	31	being	be	AUX
cjfa-52245	40	32	technologically	technologically	ADV
cjfa-52245	40	33	mandated	mandate	VERB
cjfa-52245	40	34	(	(	PUNCT
cjfa-52245	40	35	weitzman	weitzman	NOUN
cjfa-52245	40	36	,	,	PUNCT
cjfa-52245	40	37	2017	2017	NUM
cjfa-52245	40	38	)	)	PUNCT
cjfa-52245	40	39	.	.	PUNCT
cjfa-52245	41	1	in	in	ADP
cjfa-52245	41	2	fact	fact	NOUN
cjfa-52245	41	3	,	,	PUNCT
cjfa-52245	41	4	disclosing	disclose	VERB
cjfa-52245	41	5	carbon	carbon	NOUN
cjfa-52245	41	6	emissions	emission	NOUN
cjfa-52245	41	7	is	be	AUX
cjfa-52245	41	8	part	part	NOUN
cjfa-52245	41	9	of	of	ADP
cjfa-52245	41	10	corporate	corporate	ADJ
cjfa-52245	41	11	social	social	ADJ
cjfa-52245	41	12	responsibility	responsibility	NOUN
cjfa-52245	41	13	(	(	PUNCT
cjfa-52245	41	14	shao	shao	PROPN
cjfa-52245	41	15	&	&	CCONJ
cjfa-52245	41	16	he	he	PRON
cjfa-52245	41	17	,	,	PUNCT
cjfa-52245	41	18	2022	2022	NUM
cjfa-52245	41	19	)	)	PUNCT
cjfa-52245	41	20	.	.	PUNCT
cjfa-52245	42	1	disclosure	disclosure	NOUN
cjfa-52245	42	2	of	of	ADP
cjfa-52245	42	3	carbon	carbon	NOUN
cjfa-52245	42	4	emissions	emission	NOUN
cjfa-52245	42	5	further	far	ADV
cjfa-52245	42	6	describes	describe	VERB
cjfa-52245	42	7	the	the	DET
cjfa-52245	42	8	company	company	NOUN
cjfa-52245	42	9	’s	’s	PART
cjfa-52245	42	10	efforts	effort	NOUN
cjfa-52245	42	11	to	to	PART
cjfa-52245	42	12	reduce	reduce	VERB
cjfa-52245	42	13	carbon	carbon	NOUN
cjfa-52245	42	14	emissions	emission	NOUN
cjfa-52245	42	15	,	,	PUNCT
cjfa-52245	42	16	such	such	ADJ
cjfa-52245	42	17	as	as	ADP
cjfa-52245	42	18	allocation	allocation	NOUN
cjfa-52245	42	19	of	of	ADP
cjfa-52245	42	20	environmental	environmental	ADJ
cjfa-52245	42	21	costs	cost	NOUN
cjfa-52245	42	22	,	,	PUNCT
cjfa-52245	42	23	calculation	calculation	NOUN
cjfa-52245	42	24	of	of	ADP
cjfa-52245	42	25	energy	energy	NOUN
cjfa-52245	42	26	consumption	consumption	NOUN
cjfa-52245	42	27	,	,	PUNCT
cjfa-52245	42	28	and	and	CCONJ
cjfa-52245	42	29	regulations	regulation	NOUN
cjfa-52245	42	30	to	to	PART
cjfa-52245	42	31	control	control	VERB
cjfa-52245	42	32	energy	energy	NOUN
cjfa-52245	42	33	use	use	NOUN
cjfa-52245	42	34	.	.	PUNCT
cjfa-52245	43	1	in	in	ADP
cjfa-52245	43	2	fact	fact	NOUN
cjfa-52245	43	3	,	,	PUNCT
cjfa-52245	43	4	there	there	PRON
cjfa-52245	43	5	are	be	VERB
cjfa-52245	43	6	still	still	ADV
cjfa-52245	43	7	few	few	ADJ
cjfa-52245	43	8	companies	company	NOUN
cjfa-52245	43	9	that	that	PRON
cjfa-52245	43	10	make	make	VERB
cjfa-52245	43	11	disclosures	disclosure	NOUN
cjfa-52245	43	12	regarding	regard	VERB
cjfa-52245	43	13	carbon	carbon	NOUN
cjfa-52245	43	14	emissions	emission	NOUN
cjfa-52245	43	15	in	in	ADP
cjfa-52245	43	16	indonesia	indonesia	PROPN
cjfa-52245	43	17	.	.	PUNCT
cjfa-52245	44	1	in	in	ADP
cjfa-52245	44	2	fact	fact	NOUN
cjfa-52245	44	3	,	,	PUNCT
cjfa-52245	44	4	the	the	DET
cjfa-52245	44	5	statement	statement	NOUN
cjfa-52245	44	6	of	of	ADP
cjfa-52245	44	7	financial	financial	ADJ
cjfa-52245	44	8	accounting	accounting	NOUN
cjfa-52245	44	9	standards	standard	NOUN
cjfa-52245	44	10	requires	require	VERB
cjfa-52245	44	11	entities	entity	NOUN
cjfa-52245	44	12	to	to	PART
cjfa-52245	44	13	disclose	disclose	VERB
cjfa-52245	44	14	their	their	PRON
cjfa-52245	44	15	emissions	emission	NOUN
cjfa-52245	44	16	.	.	PUNCT
cjfa-52245	45	1	in	in	ADP
cjfa-52245	45	2	addition	addition	NOUN
cjfa-52245	45	3	,	,	PUNCT
cjfa-52245	45	4	presidential	presidential	ADJ
cjfa-52245	45	5	regulation	regulation	NOUN
cjfa-52245	45	6	shows	show	VERB
cjfa-52245	45	7	the	the	DET
cjfa-52245	45	8	government	government	NOUN
cjfa-52245	45	9	’s	’s	PART
cjfa-52245	45	10	commitment	commitment	NOUN
cjfa-52245	45	11	and	and	CCONJ
cjfa-52245	45	12	work	work	NOUN
cjfa-52245	45	13	action	action	NOUN
cjfa-52245	45	14	plan	plan	NOUN
cjfa-52245	45	15	to	to	PART
cjfa-52245	45	16	actively	actively	ADV
cjfa-52245	45	17	contribute	contribute	VERB
cjfa-52245	45	18	to	to	ADP
cjfa-52245	45	19	climate	climate	NOUN
cjfa-52245	45	20	change	change	NOUN
cjfa-52245	45	21	mitigation	mitigation	NOUN
cjfa-52245	45	22	.	.	PUNCT
cjfa-52245	46	1	on	on	ADP
cjfa-52245	46	2	the	the	DET
cjfa-52245	46	3	other	other	ADJ
cjfa-52245	46	4	hand	hand	NOUN
cjfa-52245	46	5	,	,	PUNCT
cjfa-52245	46	6	disclosure	disclosure	NOUN
cjfa-52245	46	7	of	of	ADP
cjfa-52245	46	8	carbon	carbon	NOUN
cjfa-52245	46	9	emissions	emission	NOUN
cjfa-52245	46	10	can	can	AUX
cjfa-52245	46	11	increase	increase	VERB
cjfa-52245	46	12	legitimacy	legitimacy	NOUN
cjfa-52245	46	13	and	and	CCONJ
cjfa-52245	46	14	reduce	reduce	VERB
cjfa-52245	46	15	the	the	DET
cjfa-52245	46	16	risk	risk	NOUN
cjfa-52245	46	17	of	of	ADP
cjfa-52245	46	18	litigation	litigation	NOUN
cjfa-52245	46	19	(	(	PUNCT
cjfa-52245	46	20	shao	shao	PROPN
cjfa-52245	46	21	&	&	CCONJ
cjfa-52245	46	22	he	he	PRON
cjfa-52245	46	23	,	,	PUNCT
cjfa-52245	46	24	2022	2022	NUM
cjfa-52245	46	25	)	)	PUNCT
cjfa-52245	46	26	.	.	PUNCT
cjfa-52245	47	1	disclosure	disclosure	NOUN
cjfa-52245	47	2	of	of	ADP
cjfa-52245	47	3	carbon	carbon	NOUN
cjfa-52245	47	4	emissions	emission	NOUN
cjfa-52245	47	5	can	can	AUX
cjfa-52245	47	6	prevent	prevent	VERB
cjfa-52245	47	7	companies	company	NOUN
cjfa-52245	47	8	from	from	ADP
cjfa-52245	47	9	detrimental	detrimental	ADJ
cjfa-52245	47	10	threats	threat	NOUN
cjfa-52245	47	11	such	such	ADJ
cjfa-52245	47	12	as	as	ADP
cjfa-52245	47	13	unfavorable	unfavorable	ADJ
cjfa-52245	47	14	media	medium	NOUN
cjfa-52245	47	15	coverage	coverage	NOUN
cjfa-52245	47	16	,	,	PUNCT
cjfa-52245	47	17	governmental	governmental	ADJ
cjfa-52245	47	18	resistance	resistance	NOUN
cjfa-52245	47	19	,	,	PUNCT
cjfa-52245	47	20	including	include	VERB
cjfa-52245	47	21	additional	additional	ADJ
cjfa-52245	47	22	regulatory	regulatory	ADJ
cjfa-52245	47	23	duties	duty	NOUN
cjfa-52245	47	24	,	,	PUNCT
cjfa-52245	47	25	altered	alter	VERB
cjfa-52245	47	26	conrdsumer	conrdsumer	NOUN
cjfa-52245	47	27	expectations	expectation	NOUN
cjfa-52245	47	28	and	and	CCONJ
cjfa-52245	47	29	product	product	NOUN
cjfa-52245	47	30	substitution	substitution	NOUN
cjfa-52245	47	31	(	(	PUNCT
cjfa-52245	47	32	esty	esty	PROPN
cjfa-52245	47	33	&	&	CCONJ
cjfa-52245	47	34	bell	bell	PROPN
cjfa-52245	47	35	,	,	PUNCT
cjfa-52245	47	36	2018	2018	NUM
cjfa-52245	47	37	)	)	PUNCT
cjfa-52245	47	38	.	.	PUNCT
cjfa-52245	48	1	the	the	DET
cjfa-52245	48	2	current	current	ADJ
cjfa-52245	48	3	study	study	NOUN
cjfa-52245	48	4	aims	aim	VERB
cjfa-52245	48	5	to	to	PART
cjfa-52245	48	6	empirically	empirically	ADV
cjfa-52245	48	7	test	test	VERB
cjfa-52245	48	8	carbon	carbon	NOUN
cjfa-52245	48	9	emission	emission	NOUN
cjfa-52245	48	10	disclosure	disclosure	NOUN
cjfa-52245	48	11	(	(	PUNCT
cjfa-52245	48	12	ced	ced	PROPN
cjfa-52245	48	13	)	)	PUNCT
cjfa-52245	48	14	in	in	ADP
cjfa-52245	48	15	developing	develop	VERB
cjfa-52245	48	16	countries	country	NOUN
cjfa-52245	48	17	such	such	ADJ
cjfa-52245	48	18	as	as	ADP
cjfa-52245	48	19	indonesia	indonesia	PROPN
cjfa-52245	48	20	.	.	PUNCT
cjfa-52245	49	1	there	there	PRON
cjfa-52245	49	2	is	be	VERB
cjfa-52245	49	3	a	a	DET
cjfa-52245	49	4	dearth	dearth	NOUN
cjfa-52245	49	5	of	of	ADP
cjfa-52245	49	6	conclusive	conclusive	ADJ
cjfa-52245	49	7	research	research	NOUN
cjfa-52245	49	8	on	on	ADP
cjfa-52245	49	9	factors	factor	NOUN
cjfa-52245	49	10	motivating	motivate	VERB
cjfa-52245	49	11	companies	company	NOUN
cjfa-52245	49	12	to	to	PART
cjfa-52245	49	13	disclose	disclose	VERB
cjfa-52245	49	14	voluntary	voluntary	ADJ
cjfa-52245	49	15	carbon	carbon	NOUN
cjfa-52245	49	16	emissions	emission	NOUN
cjfa-52245	49	17	especially	especially	ADV
cjfa-52245	49	18	in	in	ADP
cjfa-52245	49	19	the	the	DET
cjfa-52245	49	20	context	context	NOUN
cjfa-52245	49	21	of	of	ADP
cjfa-52245	49	22	developing	develop	VERB
cjfa-52245	49	23	countries	country	NOUN
cjfa-52245	49	24	.	.	PUNCT
cjfa-52245	50	1	furthermore	furthermore	ADV
cjfa-52245	50	2	,	,	PUNCT
cjfa-52245	50	3	there	there	PRON
cjfa-52245	50	4	are	be	VERB
cjfa-52245	50	5	differences	difference	NOUN
cjfa-52245	50	6	in	in	ADP
cjfa-52245	50	7	disclosure	disclosure	NOUN
cjfa-52245	50	8	norms	norm	NOUN
cjfa-52245	50	9	from	from	ADP
cjfa-52245	50	10	developed	develop	VERB
cjfa-52245	50	11	countries	country	NOUN
cjfa-52245	50	12	and	and	CCONJ
cjfa-52245	50	13	developing	develop	VERB
cjfa-52245	50	14	countries	country	NOUN
cjfa-52245	50	15	;	;	PUNCT
cjfa-52245	50	16	developed	develop	VERB
cjfa-52245	50	17	economies	economy	NOUN
cjfa-52245	50	18	force	force	VERB
cjfa-52245	50	19	mandatory	mandatory	ADJ
cjfa-52245	50	20	disclosure	disclosure	NOUN
cjfa-52245	50	21	,	,	PUNCT
cjfa-52245	50	22	and	and	CCONJ
cjfa-52245	50	23	vice	vice	ADV
cjfa-52245	50	24	versa	versa	ADV
cjfa-52245	50	25	it	it	PRON
cjfa-52245	50	26	is	be	AUX
cjfa-52245	50	27	voluntary	voluntary	ADJ
cjfa-52245	50	28	for	for	ADP
cjfa-52245	50	29	developing	develop	VERB
cjfa-52245	50	30	countries	country	NOUN
cjfa-52245	50	31	which	which	PRON
cjfa-52245	50	32	results	result	VERB
cjfa-52245	50	33	in	in	ADP
cjfa-52245	50	34	the	the	DET
cjfa-52245	50	35	absence	absence	NOUN
cjfa-52245	50	36	of	of	ADP
cjfa-52245	50	37	a	a	DET
cjfa-52245	50	38	disclosure	disclosure	NOUN
cjfa-52245	50	39	framework	framework	NOUN
cjfa-52245	50	40	(	(	PUNCT
cjfa-52245	50	41	desai	desai	PROPN
cjfa-52245	50	42	,	,	PUNCT
cjfa-52245	50	43	2022	2022	NUM
cjfa-52245	50	44	;	;	PUNCT
cjfa-52245	50	45	desai	desai	PROPN
cjfa-52245	50	46	&	&	CCONJ
cjfa-52245	50	47	raval	raval	PROPN
cjfa-52245	50	48	,	,	PUNCT
cjfa-52245	50	49	2022b	2022b	NUM
cjfa-52245	50	50	)	)	PUNCT
cjfa-52245	50	51	or	or	CCONJ
cjfa-52245	50	52	a	a	DET
cjfa-52245	50	53	weak	weak	ADJ
cjfa-52245	50	54	framework	framework	NOUN
cjfa-52245	50	55	.	.	PUNCT
cjfa-52245	51	1	con	con	PROPN
cjfa-52245	51	2	fidiana	fidiana	PROPN
cjfa-52245	51	3	fidiana1212	fidiana1212	PROPN
cjfa-52245	51	4	sidering	sidere	VERB
cjfa-52245	51	5	regulatory	regulatory	ADJ
cjfa-52245	51	6	and	and	CCONJ
cjfa-52245	51	7	structural	structural	ADJ
cjfa-52245	51	8	differences	difference	NOUN
cjfa-52245	51	9	,	,	PUNCT
cjfa-52245	51	10	a	a	DET
cjfa-52245	51	11	separate	separate	ADJ
cjfa-52245	51	12	investigation	investigation	NOUN
cjfa-52245	51	13	for	for	ADP
cjfa-52245	51	14	developing	develop	VERB
cjfa-52245	51	15	countries	country	NOUN
cjfa-52245	51	16	is	be	AUX
cjfa-52245	51	17	essential	essential	ADJ
cjfa-52245	51	18	.	.	PUNCT
cjfa-52245	52	1	in	in	ADP
cjfa-52245	52	2	the	the	DET
cjfa-52245	52	3	indonesian	indonesian	ADJ
cjfa-52245	52	4	context	context	NOUN
cjfa-52245	52	5	,	,	PUNCT
cjfa-52245	52	6	this	this	DET
cjfa-52245	52	7	research	research	NOUN
cjfa-52245	52	8	is	be	AUX
cjfa-52245	52	9	based	base	VERB
cjfa-52245	52	10	on	on	ADP
cjfa-52245	52	11	the	the	DET
cjfa-52245	52	12	phenomenon	phenomenon	NOUN
cjfa-52245	52	13	of	of	ADP
cjfa-52245	52	14	the	the	DET
cjfa-52245	52	15	still	still	ADV
cjfa-52245	52	16	low	low	ADJ
cjfa-52245	52	17	ced	ced	ADJ
cjfa-52245	52	18	level	level	NOUN
cjfa-52245	52	19	of	of	ADP
cjfa-52245	52	20	issuers	issuer	NOUN
cjfa-52245	52	21	in	in	ADP
cjfa-52245	52	22	indonesia	indonesia	PROPN
cjfa-52245	52	23	(	(	PUNCT
cjfa-52245	52	24	andrian	andrian	ADJ
cjfa-52245	52	25	,	,	PUNCT
cjfa-52245	52	26	2021	2021	NUM
cjfa-52245	52	27	)	)	PUNCT
cjfa-52245	52	28	and	and	CCONJ
cjfa-52245	52	29	the	the	DET
cjfa-52245	52	30	results	result	NOUN
cjfa-52245	52	31	are	be	AUX
cjfa-52245	52	32	inclusive	inclusive	ADJ
cjfa-52245	52	33	.	.	PUNCT
cjfa-52245	53	1	rahmanita	rahmanita	PROPN
cjfa-52245	53	2	(	(	PUNCT
cjfa-52245	53	3	2020	2020	NUM
cjfa-52245	53	4	)	)	PUNCT
cjfa-52245	53	5	has	have	AUX
cjfa-52245	53	6	shown	show	VERB
cjfa-52245	53	7	negative	negative	ADJ
cjfa-52245	53	8	results	result	NOUN
cjfa-52245	53	9	of	of	ADP
cjfa-52245	53	10	ced	ce	VERB
cjfa-52245	53	11	on	on	ADP
cjfa-52245	53	12	company	company	NOUN
cjfa-52245	53	13	performance	performance	NOUN
cjfa-52245	53	14	.	.	PUNCT
cjfa-52245	54	1	contrary	contrary	ADJ
cjfa-52245	54	2	to	to	ADP
cjfa-52245	54	3	these	these	DET
cjfa-52245	54	4	results	result	NOUN
cjfa-52245	54	5	,	,	PUNCT
cjfa-52245	54	6	andrian	andrian	NOUN
cjfa-52245	54	7	(	(	PUNCT
cjfa-52245	54	8	2021	2021	NUM
cjfa-52245	54	9	)	)	PUNCT
cjfa-52245	54	10	shows	show	VERB
cjfa-52245	54	11	positive	positive	ADJ
cjfa-52245	54	12	support	support	NOUN
cjfa-52245	54	13	for	for	ADP
cjfa-52245	54	14	ced	ce	VERB
cjfa-52245	54	15	with	with	ADP
cjfa-52245	54	16	company	company	NOUN
cjfa-52245	54	17	performance	performance	NOUN
cjfa-52245	54	18	.	.	PUNCT
cjfa-52245	55	1	the	the	DET
cjfa-52245	55	2	inconsistency	inconsistency	NOUN
cjfa-52245	55	3	of	of	ADP
cjfa-52245	55	4	results	result	NOUN
cjfa-52245	55	5	in	in	ADP
cjfa-52245	55	6	these	these	DET
cjfa-52245	55	7	two	two	NUM
cjfa-52245	55	8	sectors	sector	NOUN
cjfa-52245	55	9	encourages	encourage	VERB
cjfa-52245	55	10	further	far	ADV
cjfa-52245	55	11	ced	ce	VERB
cjfa-52245	55	12	research	research	NOUN
cjfa-52245	55	13	.	.	PUNCT
cjfa-52245	56	1	additionally	additionally	ADV
cjfa-52245	56	2	,	,	PUNCT
cjfa-52245	56	3	countries	country	NOUN
cjfa-52245	56	4	with	with	ADP
cjfa-52245	56	5	tropical	tropical	ADJ
cjfa-52245	56	6	and	and	CCONJ
cjfa-52245	56	7	subtropical	subtropical	ADJ
cjfa-52245	56	8	climates	climate	NOUN
cjfa-52245	56	9	appear	appear	VERB
cjfa-52245	56	10	to	to	PART
cjfa-52245	56	11	be	be	AUX
cjfa-52245	56	12	more	more	ADV
cjfa-52245	56	13	affected	affect	VERB
cjfa-52245	56	14	by	by	ADP
cjfa-52245	56	15	rising	rise	VERB
cjfa-52245	56	16	temperatures	temperature	NOUN
cjfa-52245	56	17	(	(	PUNCT
cjfa-52245	56	18	deb	deb	PROPN
cjfa-52245	56	19	,	,	PUNCT
cjfa-52245	56	20	phinn	phinn	PROPN
cjfa-52245	56	21	,	,	PUNCT
cjfa-52245	56	22	butt	butt	PROPN
cjfa-52245	56	23	&	&	CCONJ
cjfa-52245	56	24	mcalpine	mcalpine	PROPN
cjfa-52245	56	25	,	,	PUNCT
cjfa-52245	56	26	2018	2018	NUM
cjfa-52245	56	27	)	)	PUNCT
cjfa-52245	56	28	and	and	CCONJ
cjfa-52245	56	29	indonesia	indonesia	PROPN
cjfa-52245	56	30	is	be	AUX
cjfa-52245	56	31	no	no	DET
cjfa-52245	56	32	exception	exception	NOUN
cjfa-52245	56	33	.	.	PUNCT
cjfa-52245	57	1	the	the	DET
cjfa-52245	57	2	impacts	impact	NOUN
cjfa-52245	57	3	of	of	ADP
cjfa-52245	57	4	climate	climate	NOUN
cjfa-52245	57	5	change	change	NOUN
cjfa-52245	57	6	in	in	ADP
cjfa-52245	57	7	indonesia	indonesia	PROPN
cjfa-52245	57	8	include	include	VERB
cjfa-52245	57	9	an	an	DET
cjfa-52245	57	10	increase	increase	NOUN
cjfa-52245	57	11	in	in	ADP
cjfa-52245	57	12	surface	surface	NOUN
cjfa-52245	57	13	temperature	temperature	NOUN
cjfa-52245	57	14	,	,	PUNCT
cjfa-52245	57	15	an	an	DET
cjfa-52245	57	16	increase	increase	NOUN
cjfa-52245	57	17	in	in	ADP
cjfa-52245	57	18	temperature	temperature	NOUN
cjfa-52245	57	19	and	and	CCONJ
cjfa-52245	57	20	sea	sea	NOUN
cjfa-52245	57	21	level	level	NOUN
cjfa-52245	57	22	,	,	PUNCT
cjfa-52245	57	23	changes	change	NOUN
cjfa-52245	57	24	in	in	ADP
cjfa-52245	57	25	rainy	rainy	ADJ
cjfa-52245	57	26	weather	weather	NOUN
cjfa-52245	57	27	,	,	PUNCT
cjfa-52245	57	28	an	an	DET
cjfa-52245	57	29	increase	increase	NOUN
cjfa-52245	57	30	in	in	ADP
cjfa-52245	57	31	climate	climate	NOUN
cjfa-52245	57	32	events	event	NOUN
cjfa-52245	57	33	and	and	CCONJ
cjfa-52245	57	34	extreme	extreme	ADJ
cjfa-52245	57	35	weather	weather	NOUN
cjfa-52245	57	36	.	.	PUNCT
cjfa-52245	58	1	indonesia	indonesia	PROPN
cjfa-52245	58	2	has	have	AUX
cjfa-52245	58	3	shown	show	VERB
cjfa-52245	58	4	commitment	commitment	NOUN
cjfa-52245	58	5	with	with	ADP
cjfa-52245	58	6	sustainable	sustainable	ADJ
cjfa-52245	58	7	development	development	NOUN
cjfa-52245	58	8	goals	goal	NOUN
cjfa-52245	58	9	and	and	CCONJ
cjfa-52245	58	10	the	the	DET
cjfa-52245	58	11	approach	approach	NOUN
cjfa-52245	58	12	to	to	ADP
cjfa-52245	58	13	climate	climate	NOUN
cjfa-52245	58	14	neutrality	neutrality	NOUN
cjfa-52245	58	15	.	.	PUNCT
cjfa-52245	59	1	president	president	PROPN
cjfa-52245	59	2	joko	joko	PROPN
cjfa-52245	59	3	widodo	widodo	PROPN
cjfa-52245	59	4	formally	formally	ADV
cjfa-52245	59	5	launched	launch	VERB
cjfa-52245	59	6	the	the	DET
cjfa-52245	59	7	indonesian	indonesian	ADJ
cjfa-52245	59	8	carbon	carbon	NOUN
cjfa-52245	59	9	exchange	exchange	NOUN
cjfa-52245	59	10	(	(	PUNCT
cjfa-52245	59	11	idx	idx	PROPN
cjfa-52245	59	12	carbon	carbon	NOUN
cjfa-52245	59	13	)	)	PUNCT
cjfa-52245	59	14	in	in	ADP
cjfa-52245	59	15	september	september	PROPN
cjfa-52245	59	16	2023	2023	NUM
cjfa-52245	59	17	(	(	PUNCT
cjfa-52245	59	18	nurahmad	nurahmad	VERB
cjfa-52245	59	19	,	,	PUNCT
cjfa-52245	59	20	2023	2023	NUM
cjfa-52245	59	21	)	)	PUNCT
cjfa-52245	59	22	;	;	PUNCT
cjfa-52245	59	23	in	in	ADP
cjfa-52245	59	24	an	an	DET
cjfa-52245	59	25	effort	effort	NOUN
cjfa-52245	59	26	to	to	PART
cjfa-52245	59	27	move	move	VERB
cjfa-52245	59	28	the	the	DET
cjfa-52245	59	29	nation	nation	NOUN
cjfa-52245	59	30	closer	close	ADV
cjfa-52245	59	31	to	to	ADP
cjfa-52245	59	32	its	its	PRON
cjfa-52245	59	33	goal	goal	NOUN
cjfa-52245	59	34	of	of	ADP
cjfa-52245	59	35	reducing	reduce	VERB
cjfa-52245	59	36	emissions	emission	NOUN
cjfa-52245	59	37	to	to	ADP
cjfa-52245	59	38	zero	zero	NUM
cjfa-52245	59	39	.	.	PUNCT
cjfa-52245	60	1	this	this	PRON
cjfa-52245	60	2	marks	mark	VERB
cjfa-52245	60	3	a	a	DET
cjfa-52245	60	4	significant	significant	ADJ
cjfa-52245	60	5	turning	turning	NOUN
cjfa-52245	60	6	point	point	NOUN
cjfa-52245	60	7	in	in	ADP
cjfa-52245	60	8	indonesia	indonesia	PROPN
cjfa-52245	60	9	’s	’s	PART
cjfa-52245	60	10	efforts	effort	NOUN
cjfa-52245	60	11	to	to	PART
cjfa-52245	60	12	combat	combat	VERB
cjfa-52245	60	13	climate	climate	NOUN
cjfa-52245	60	14	change	change	NOUN
cjfa-52245	60	15	and	and	CCONJ
cjfa-52245	60	16	uphold	uphold	VERB
cjfa-52245	60	17	its	its	PRON
cjfa-52245	60	18	commitment	commitment	NOUN
cjfa-52245	60	19	to	to	ADP
cjfa-52245	60	20	environmental	environmental	ADJ
cjfa-52245	60	21	sustainability	sustainability	NOUN
cjfa-52245	60	22	.	.	PUNCT
cjfa-52245	61	1	in	in	ADP
cjfa-52245	61	2	september	september	PROPN
cjfa-52245	61	3	2023	2023	NUM
cjfa-52245	61	4	,	,	PUNCT
cjfa-52245	61	5	a	a	DET
cjfa-52245	61	6	total	total	NOUN
cjfa-52245	61	7	of	of	ADP
cjfa-52245	61	8	15	15	NUM
cjfa-52245	61	9	businesses	business	NOUN
cjfa-52245	61	10	took	take	VERB
cjfa-52245	61	11	part	part	NOUN
cjfa-52245	61	12	in	in	ADP
cjfa-52245	61	13	indonesia	indonesia	PROPN
cjfa-52245	61	14	’s	’s	PART
cjfa-52245	61	15	first	first	ADJ
cjfa-52245	61	16	carbon	carbon	NOUN
cjfa-52245	61	17	trading	trading	NOUN
cjfa-52245	61	18	.	.	PUNCT
cjfa-52245	62	1	recent	recent	ADJ
cjfa-52245	62	2	discussions	discussion	NOUN
cjfa-52245	62	3	report	report	VERB
cjfa-52245	62	4	more	more	ADV
cjfa-52245	62	5	diverse	diverse	ADJ
cjfa-52245	62	6	driving	driving	NOUN
cjfa-52245	62	7	factors	factor	NOUN
cjfa-52245	62	8	,	,	PUNCT
cjfa-52245	62	9	operational	operational	ADJ
cjfa-52245	62	10	and	and	CCONJ
cjfa-52245	62	11	strategic	strategic	ADJ
cjfa-52245	62	12	in	in	ADP
cjfa-52245	62	13	nature	nature	NOUN
cjfa-52245	62	14	towards	towards	ADP
cjfa-52245	62	15	economic	economic	ADJ
cjfa-52245	62	16	motives	motive	NOUN
cjfa-52245	62	17	.	.	PUNCT
cjfa-52245	63	1	luo	luo	PROPN
cjfa-52245	63	2	and	and	CCONJ
cjfa-52245	63	3	tang	tang	PROPN
cjfa-52245	63	4	(	(	PUNCT
cjfa-52245	63	5	2021	2021	NUM
cjfa-52245	63	6	)	)	PUNCT
cjfa-52245	63	7	interviewed	interview	VERB
cjfa-52245	63	8	38	38	NUM
cjfa-52245	63	9	companies	company	NOUN
cjfa-52245	63	10	in	in	ADP
cjfa-52245	63	11	7	7	NUM
cjfa-52245	63	12	countries	country	NOUN
cjfa-52245	63	13	.	.	PUNCT
cjfa-52245	64	1	this	this	DET
cjfa-52245	64	2	research	research	NOUN
cjfa-52245	64	3	found	find	VERB
cjfa-52245	64	4	public	public	ADJ
cjfa-52245	64	5	pressure	pressure	NOUN
cjfa-52245	64	6	as	as	ADP
cjfa-52245	64	7	the	the	DET
cjfa-52245	64	8	main	main	ADJ
cjfa-52245	64	9	reason	reason	NOUN
cjfa-52245	64	10	for	for	ADP
cjfa-52245	64	11	ced	ced	ADJ
cjfa-52245	64	12	participation	participation	NOUN
cjfa-52245	64	13	and	and	CCONJ
cjfa-52245	64	14	placed	place	VERB
cjfa-52245	64	15	environmental	environmental	ADJ
cjfa-52245	64	16	motives	motive	NOUN
cjfa-52245	64	17	as	as	ADP
cjfa-52245	64	18	a	a	DET
cjfa-52245	64	19	less	less	ADV
cjfa-52245	64	20	important	important	ADJ
cjfa-52245	64	21	reason	reason	NOUN
cjfa-52245	64	22	.	.	PUNCT
cjfa-52245	65	1	other	other	ADJ
cjfa-52245	65	2	studies	study	NOUN
cjfa-52245	65	3	prove	prove	VERB
cjfa-52245	65	4	that	that	SCONJ
cjfa-52245	65	5	climate	climate	NOUN
cjfa-52245	65	6	action	action	NOUN
cjfa-52245	65	7	is	be	AUX
cjfa-52245	65	8	nothing	nothing	PRON
cjfa-52245	65	9	more	more	ADJ
cjfa-52245	65	10	than	than	ADP
cjfa-52245	65	11	a	a	DET
cjfa-52245	65	12	corporate	corporate	ADJ
cjfa-52245	65	13	strategy	strategy	NOUN
cjfa-52245	65	14	(	(	PUNCT
cjfa-52245	65	15	okereke	okereke	ADJ
cjfa-52245	65	16	,	,	PUNCT
cjfa-52245	65	17	2007	2007	NUM
cjfa-52245	65	18	)	)	PUNCT
cjfa-52245	65	19	.	.	PUNCT
cjfa-52245	66	1	most	most	ADJ
cjfa-52245	66	2	companies	company	NOUN
cjfa-52245	66	3	place	place	VERB
cjfa-52245	66	4	profit	profit	NOUN
cjfa-52245	66	5	goals	goal	NOUN
cjfa-52245	66	6	as	as	ADP
cjfa-52245	66	7	the	the	DET
cjfa-52245	66	8	main	main	ADJ
cjfa-52245	66	9	driver	driver	NOUN
cjfa-52245	66	10	for	for	ADP
cjfa-52245	66	11	taking	take	VERB
cjfa-52245	66	12	climate	climate	NOUN
cjfa-52245	66	13	action	action	NOUN
cjfa-52245	66	14	.	.	PUNCT
cjfa-52245	67	1	the	the	DET
cjfa-52245	67	2	study	study	NOUN
cjfa-52245	67	3	reports	report	VERB
cjfa-52245	67	4	that	that	SCONJ
cjfa-52245	67	5	almost	almost	ADV
cjfa-52245	67	6	100	100	NUM
cjfa-52245	67	7	%	%	NOUN
cjfa-52245	67	8	of	of	ADP
cjfa-52245	67	9	ftse	ftse	NOUN
cjfa-52245	67	10	companies	company	NOUN
cjfa-52245	67	11	that	that	PRON
cjfa-52245	67	12	disclose	disclose	VERB
cjfa-52245	67	13	climate	climate	NOUN
cjfa-52245	67	14	action	action	NOUN
cjfa-52245	67	15	on	on	ADP
cjfa-52245	67	16	their	their	PRON
cjfa-52245	67	17	websites	website	NOUN
cjfa-52245	67	18	reveal	reveal	VERB
cjfa-52245	67	19	the	the	DET
cjfa-52245	67	20	benefits	benefit	NOUN
cjfa-52245	67	21	of	of	ADP
cjfa-52245	67	22	managing	manage	VERB
cjfa-52245	67	23	carbon	carbon	NOUN
cjfa-52245	67	24	.	.	PUNCT
cjfa-52245	68	1	interestingly	interestingly	ADV
cjfa-52245	68	2	,	,	PUNCT
cjfa-52245	68	3	companies	company	NOUN
cjfa-52245	68	4	do	do	AUX
cjfa-52245	68	5	not	not	PART
cjfa-52245	68	6	hesitate	hesitate	VERB
cjfa-52245	68	7	to	to	PART
cjfa-52245	68	8	report	report	VERB
cjfa-52245	68	9	the	the	DET
cjfa-52245	68	10	amount	amount	NOUN
cjfa-52245	68	11	of	of	ADP
cjfa-52245	68	12	revenue	revenue	NOUN
cjfa-52245	68	13	from	from	ADP
cjfa-52245	68	14	managing	manage	VERB
cjfa-52245	68	15	carbon	carbon	NOUN
cjfa-52245	68	16	.	.	PUNCT
cjfa-52245	69	1	guo	guo	PROPN
cjfa-52245	69	2	and	and	CCONJ
cjfa-52245	69	3	wang	wang	PROPN
cjfa-52245	69	4	(	(	PUNCT
cjfa-52245	69	5	2023	2023	NUM
cjfa-52245	69	6	)	)	PUNCT
cjfa-52245	69	7	found	find	VERB
cjfa-52245	69	8	some	some	DET
cjfa-52245	69	9	evidence	evidence	NOUN
cjfa-52245	69	10	of	of	ADP
cjfa-52245	69	11	greenwashing	greenwashing	NOUN
cjfa-52245	69	12	efforts	effort	NOUN
cjfa-52245	69	13	as	as	ADV
cjfa-52245	69	14	well	well	ADV
cjfa-52245	69	15	as	as	ADP
cjfa-52245	69	16	ecological	ecological	ADJ
cjfa-52245	69	17	modernization	modernization	NOUN
cjfa-52245	69	18	in	in	ADP
cjfa-52245	69	19	ced	ced	ADJ
cjfa-52245	69	20	activities	activity	NOUN
cjfa-52245	69	21	.	.	PUNCT
cjfa-52245	70	1	furthermore	furthermore	ADV
cjfa-52245	70	2	,	,	PUNCT
cjfa-52245	70	3	they	they	PRON
cjfa-52245	70	4	argue	argue	VERB
cjfa-52245	70	5	that	that	SCONJ
cjfa-52245	70	6	corporate	corporate	ADJ
cjfa-52245	70	7	climate	climate	NOUN
cjfa-52245	70	8	strategies	strategy	NOUN
cjfa-52245	70	9	can	can	AUX
cjfa-52245	70	10	be	be	AUX
cjfa-52245	70	11	differentiated	differentiate	VERB
cjfa-52245	70	12	based	base	VERB
cjfa-52245	70	13	on	on	ADP
cjfa-52245	70	14	whether	whether	SCONJ
cjfa-52245	70	15	priority	priority	NOUN
cjfa-52245	70	16	is	be	AUX
cjfa-52245	70	17	given	give	VERB
cjfa-52245	70	18	to	to	ADP
cjfa-52245	70	19	the	the	DET
cjfa-52245	70	20	company	company	NOUN
cjfa-52245	70	21	’s	’s	PART
cjfa-52245	70	22	egoistic	egoistic	ADJ
cjfa-52245	70	23	economic	economic	ADJ
cjfa-52245	70	24	rationality	rationality	NOUN
cjfa-52245	70	25	(	(	PUNCT
cjfa-52245	70	26	strategy	strategy	NOUN
cjfa-52245	70	27	)	)	PUNCT
cjfa-52245	70	28	or	or	CCONJ
cjfa-52245	70	29	ethical	ethical	ADJ
cjfa-52245	70	30	values	value	NOUN
cjfa-52245	70	31	and	and	CCONJ
cjfa-52245	70	32	the	the	DET
cjfa-52245	70	33	common	common	ADJ
cjfa-52245	70	34	good	good	NOUN
cjfa-52245	70	35	.	.	PUNCT
cjfa-52245	71	1	so	so	ADV
cjfa-52245	71	2	,	,	PUNCT
cjfa-52245	71	3	the	the	DET
cjfa-52245	71	4	question	question	NOUN
cjfa-52245	71	5	is	be	AUX
cjfa-52245	71	6	whether	whether	SCONJ
cjfa-52245	71	7	ced	ced	ADJ
cjfa-52245	71	8	is	be	AUX
cjfa-52245	71	9	based	base	VERB
cjfa-52245	71	10	on	on	ADP
cjfa-52245	71	11	intrinsic	intrinsic	ADJ
cjfa-52245	71	12	drives	drive	NOUN
cjfa-52245	71	13	and	and	CCONJ
cjfa-52245	71	14	ethical	ethical	ADJ
cjfa-52245	71	15	values	value	NOUN
cjfa-52245	71	16	or	or	CCONJ
cjfa-52245	71	17	an	an	DET
cjfa-52245	71	18	act	act	NOUN
cjfa-52245	71	19	of	of	ADP
cjfa-52245	71	20	corporate	corporate	ADJ
cjfa-52245	71	21	egoistic	egoistic	ADJ
cjfa-52245	71	22	economic	economic	ADJ
cjfa-52245	71	23	rationality	rationality	NOUN
cjfa-52245	71	24	as	as	ADP
cjfa-52245	71	25	strategy	strategy	NOUN
cjfa-52245	71	26	?	?	PUNCT
cjfa-52245	72	1	media	medium	NOUN
cjfa-52245	72	2	pressure	pressure	NOUN
cjfa-52245	72	3	and	and	CCONJ
cjfa-52245	72	4	carbon	carbon	NOUN
cjfa-52245	72	5	disclosure	disclosure	NOUN
cjfa-52245	72	6	…	…	PUNCT
cjfa-52245	72	7	1313	1313	NUM
cjfa-52245	72	8	the	the	DET
cjfa-52245	72	9	green	green	ADJ
cjfa-52245	72	10	rating	rating	NOUN
cjfa-52245	72	11	system	system	NOUN
cjfa-52245	72	12	is	be	AUX
cjfa-52245	72	13	expected	expect	VERB
cjfa-52245	72	14	to	to	PART
cjfa-52245	72	15	overcome	overcome	VERB
cjfa-52245	72	16	green	green	ADJ
cjfa-52245	72	17	-	-	PUNCT
cjfa-52245	72	18	washing	wash	VERB
cjfa-52245	72	19	behavior	behavior	NOUN
cjfa-52245	72	20	(	(	PUNCT
cjfa-52245	72	21	guo	guo	PROPN
cjfa-52245	72	22	&	&	CCONJ
cjfa-52245	72	23	wang	wang	PROPN
cjfa-52245	72	24	,	,	PUNCT
cjfa-52245	72	25	2023	2023	NUM
cjfa-52245	72	26	)	)	PUNCT
cjfa-52245	72	27	.	.	PUNCT
cjfa-52245	73	1	however	however	ADV
cjfa-52245	73	2	,	,	PUNCT
cjfa-52245	73	3	it	it	PRON
cjfa-52245	73	4	is	be	AUX
cjfa-52245	73	5	not	not	PART
cjfa-52245	73	6	clear	clear	ADJ
cjfa-52245	73	7	whether	whether	SCONJ
cjfa-52245	73	8	this	this	DET
cjfa-52245	73	9	new	new	ADJ
cjfa-52245	73	10	system	system	NOUN
cjfa-52245	73	11	is	be	AUX
cjfa-52245	73	12	able	able	ADJ
cjfa-52245	73	13	to	to	PART
cjfa-52245	73	14	mitigate	mitigate	VERB
cjfa-52245	73	15	carbon	carbon	NOUN
cjfa-52245	73	16	.	.	PUNCT
cjfa-52245	74	1	this	this	PRON
cjfa-52245	74	2	certainly	certainly	ADV
cjfa-52245	74	3	raises	raise	VERB
cjfa-52245	74	4	the	the	DET
cjfa-52245	74	5	question	question	NOUN
cjfa-52245	74	6	of	of	ADP
cjfa-52245	74	7	whether	whether	SCONJ
cjfa-52245	74	8	companies	company	NOUN
cjfa-52245	74	9	with	with	ADP
cjfa-52245	74	10	a	a	DET
cjfa-52245	74	11	green	green	ADJ
cjfa-52245	74	12	rating	rating	NOUN
cjfa-52245	74	13	participate	participate	NOUN
cjfa-52245	74	14	in	in	ADP
cjfa-52245	74	15	reducing	reduce	VERB
cjfa-52245	74	16	their	their	PRON
cjfa-52245	74	17	carbon	carbon	NOUN
cjfa-52245	74	18	emissions	emission	NOUN
cjfa-52245	74	19	compared	compare	VERB
cjfa-52245	74	20	to	to	ADP
cjfa-52245	74	21	nonrated	nonrate	VERB
cjfa-52245	74	22	companies	company	NOUN
cjfa-52245	74	23	.	.	PUNCT
cjfa-52245	75	1	this	this	DET
cjfa-52245	75	2	issue	issue	NOUN
cjfa-52245	75	3	is	be	AUX
cjfa-52245	75	4	very	very	ADV
cjfa-52245	75	5	important	important	ADJ
cjfa-52245	75	6	because	because	SCONJ
cjfa-52245	75	7	the	the	DET
cjfa-52245	75	8	green	green	ADJ
cjfa-52245	75	9	rating	rating	NOUN
cjfa-52245	75	10	system	system	NOUN
cjfa-52245	75	11	implies	imply	VERB
cjfa-52245	75	12	that	that	SCONJ
cjfa-52245	75	13	companies	company	NOUN
cjfa-52245	75	14	with	with	ADP
cjfa-52245	75	15	a	a	DET
cjfa-52245	75	16	green	green	ADJ
cjfa-52245	75	17	rating	rating	NOUN
cjfa-52245	75	18	should	should	AUX
cjfa-52245	75	19	have	have	VERB
cjfa-52245	75	20	better	well	ADJ
cjfa-52245	75	21	environmental	environmental	ADJ
cjfa-52245	75	22	performance	performance	NOUN
cjfa-52245	75	23	and	and	CCONJ
cjfa-52245	75	24	participate	participate	VERB
cjfa-52245	75	25	in	in	ADP
cjfa-52245	75	26	carbon	carbon	NOUN
cjfa-52245	75	27	performance	performance	NOUN
cjfa-52245	75	28	.	.	PUNCT
cjfa-52245	76	1	intuitively	intuitively	ADV
cjfa-52245	76	2	,	,	PUNCT
cjfa-52245	76	3	a	a	DET
cjfa-52245	76	4	positive	positive	ADJ
cjfa-52245	76	5	correlation	correlation	NOUN
cjfa-52245	76	6	is	be	AUX
cjfa-52245	76	7	expected	expect	VERB
cjfa-52245	76	8	between	between	ADP
cjfa-52245	76	9	a	a	DET
cjfa-52245	76	10	company	company	NOUN
cjfa-52245	76	11	’s	’s	PART
cjfa-52245	76	12	green	green	ADJ
cjfa-52245	76	13	rating	rating	NOUN
cjfa-52245	76	14	and	and	CCONJ
cjfa-52245	76	15	carbon	carbon	NOUN
cjfa-52245	76	16	performance	performance	NOUN
cjfa-52245	76	17	.	.	PUNCT
cjfa-52245	77	1	in	in	ADP
cjfa-52245	77	2	indonesia	indonesia	PROPN
cjfa-52245	77	3	context	context	NOUN
cjfa-52245	77	4	,	,	PUNCT
cjfa-52245	77	5	green	green	ADJ
cjfa-52245	77	6	rating	rating	NOUN
cjfa-52245	77	7	of	of	ADP
cjfa-52245	77	8	carbon	carbon	NOUN
cjfa-52245	77	9	performance	performance	NOUN
cjfa-52245	77	10	is	be	AUX
cjfa-52245	77	11	managed	manage	VERB
cjfa-52245	77	12	by	by	ADP
cjfa-52245	77	13	the	the	DET
cjfa-52245	77	14	indonesian	indonesian	PROPN
cjfa-52245	77	15	ministry	ministry	PROPN
cjfa-52245	77	16	of	of	ADP
cjfa-52245	77	17	environment	environment	NOUN
cjfa-52245	77	18	and	and	CCONJ
cjfa-52245	77	19	forestry	forestry	NOUN
cjfa-52245	77	20	(	(	PUNCT
cjfa-52245	77	21	klhk	klhk	NOUN
cjfa-52245	77	22	)	)	PUNCT
cjfa-52245	77	23	.	.	PUNCT
cjfa-52245	78	1	the	the	DET
cjfa-52245	78	2	klhk	klhk	PROPN
cjfa-52245	78	3	used	use	VERB
cjfa-52245	78	4	the	the	DET
cjfa-52245	78	5	proper	proper	ADJ
cjfa-52245	78	6	instrument	instrument	NOUN
cjfa-52245	78	7	to	to	PART
cjfa-52245	78	8	assess	assess	VERB
cjfa-52245	78	9	environmental	environmental	ADJ
cjfa-52245	78	10	performance	performance	NOUN
cjfa-52245	78	11	in	in	ADP
cjfa-52245	78	12	various	various	ADJ
cjfa-52245	78	13	industries	industry	NOUN
cjfa-52245	78	14	in	in	ADP
cjfa-52245	78	15	indonesia	indonesia	PROPN
cjfa-52245	78	16	.	.	PUNCT
cjfa-52245	79	1	the	the	DET
cjfa-52245	79	2	proper	proper	ADJ
cjfa-52245	79	3	’s	’s	NOUN
cjfa-52245	79	4	rating	rating	NOUN
cjfa-52245	79	5	spotlights	spotlight	NOUN
cjfa-52245	79	6	the	the	DET
cjfa-52245	79	7	corporation	corporation	NOUN
cjfa-52245	79	8	’s	’s	PART
cjfa-52245	79	9	dedication	dedication	NOUN
cjfa-52245	79	10	to	to	ADP
cjfa-52245	79	11	environmental	environmental	ADJ
cjfa-52245	79	12	management	management	NOUN
cjfa-52245	79	13	and	and	CCONJ
cjfa-52245	79	14	sustainable	sustainable	ADJ
cjfa-52245	79	15	business	business	NOUN
cjfa-52245	79	16	practices	practice	NOUN
cjfa-52245	79	17	.	.	PUNCT
cjfa-52245	80	1	its	its	PRON
cjfa-52245	80	2	highlights	highlight	NOUN
cjfa-52245	80	3	firms	firm	NOUN
cjfa-52245	80	4	that	that	PRON
cjfa-52245	80	5	provide	provide	VERB
cjfa-52245	80	6	the	the	DET
cjfa-52245	80	7	greatest	great	ADJ
cjfa-52245	80	8	benefit	benefit	NOUN
cjfa-52245	80	9	to	to	ADP
cjfa-52245	80	10	people	people	NOUN
cjfa-52245	80	11	and	and	CCONJ
cjfa-52245	80	12	the	the	DET
cjfa-52245	80	13	planet	planet	NOUN
cjfa-52245	80	14	,	,	PUNCT
cjfa-52245	80	15	driving	drive	VERB
cjfa-52245	80	16	the	the	DET
cjfa-52245	80	17	transition	transition	NOUN
cjfa-52245	80	18	to	to	ADP
cjfa-52245	80	19	a	a	DET
cjfa-52245	80	20	low	low	ADJ
cjfa-52245	80	21	-	-	PUNCT
cjfa-52245	80	22	carbon	carbon	NOUN
cjfa-52245	80	23	.	.	PUNCT
cjfa-52245	81	1	every	every	DET
cjfa-52245	81	2	year	year	NOUN
cjfa-52245	81	3	,	,	PUNCT
cjfa-52245	81	4	klhk	klhk	NOUN
cjfa-52245	81	5	giving	give	VERB
cjfa-52245	81	6	a	a	DET
cjfa-52245	81	7	ranking	ranking	NOUN
cjfa-52245	81	8	and	and	CCONJ
cjfa-52245	81	9	awarding	awarding	NOUN
cjfa-52245	81	10	to	to	ADP
cjfa-52245	81	11	companies	company	NOUN
cjfa-52245	81	12	with	with	ADP
cjfa-52245	81	13	extraordinary	extraordinary	ADJ
cjfa-52245	81	14	achievements	achievement	NOUN
cjfa-52245	81	15	in	in	ADP
cjfa-52245	81	16	environmental	environmental	ADJ
cjfa-52245	81	17	performance	performance	NOUN
cjfa-52245	81	18	.	.	PUNCT
cjfa-52245	82	1	this	this	PRON
cjfa-52245	82	2	recognizing	recognize	VERB
cjfa-52245	82	3	those	those	PRON
cjfa-52245	82	4	that	that	PRON
cjfa-52245	82	5	surpass	surpass	VERB
cjfa-52245	82	6	legal	legal	ADJ
cjfa-52245	82	7	requirements	requirement	NOUN
cjfa-52245	82	8	with	with	ADP
cjfa-52245	82	9	exemplary	exemplary	ADJ
cjfa-52245	82	10	green	green	ADJ
cjfa-52245	82	11	best	good	ADJ
cjfa-52245	82	12	practices	practice	NOUN
cjfa-52245	82	13	.	.	PUNCT
cjfa-52245	83	1	if	if	SCONJ
cjfa-52245	83	2	this	this	PRON
cjfa-52245	83	3	is	be	AUX
cjfa-52245	83	4	not	not	PART
cjfa-52245	83	5	the	the	DET
cjfa-52245	83	6	case	case	NOUN
cjfa-52245	83	7	,	,	PUNCT
cjfa-52245	83	8	the	the	DET
cjfa-52245	83	9	new	new	ADJ
cjfa-52245	83	10	system	system	NOUN
cjfa-52245	83	11	simply	simply	ADV
cjfa-52245	83	12	creates	create	VERB
cjfa-52245	83	13	opportunities	opportunity	NOUN
cjfa-52245	83	14	for	for	SCONJ
cjfa-52245	83	15	companies	company	NOUN
cjfa-52245	83	16	to	to	PART
cjfa-52245	83	17	improve	improve	VERB
cjfa-52245	83	18	their	their	PRON
cjfa-52245	83	19	image	image	NOUN
cjfa-52245	83	20	without	without	ADP
cjfa-52245	83	21	doing	do	VERB
cjfa-52245	83	22	anything	anything	PRON
cjfa-52245	83	23	about	about	ADP
cjfa-52245	83	24	actual	actual	ADJ
cjfa-52245	83	25	carbon	carbon	NOUN
cjfa-52245	83	26	performance	performance	NOUN
cjfa-52245	83	27	,	,	PUNCT
cjfa-52245	83	28	which	which	PRON
cjfa-52245	83	29	is	be	AUX
cjfa-52245	83	30	consistent	consistent	ADJ
cjfa-52245	83	31	with	with	ADP
cjfa-52245	83	32	impression	impression	NOUN
cjfa-52245	83	33	management	management	NOUN
cjfa-52245	83	34	theory	theory	NOUN
cjfa-52245	83	35	.	.	PUNCT
cjfa-52245	84	1	lyon	lyon	PROPN
cjfa-52245	84	2	and	and	CCONJ
cjfa-52245	84	3	shimshack	shimshack	PROPN
cjfa-52245	84	4	(	(	PUNCT
cjfa-52245	84	5	2015	2015	NUM
cjfa-52245	84	6	)	)	PUNCT
cjfa-52245	84	7	studied	study	VERB
cjfa-52245	84	8	the	the	DET
cjfa-52245	84	9	impact	impact	NOUN
cjfa-52245	84	10	of	of	ADP
cjfa-52245	84	11	a	a	DET
cjfa-52245	84	12	leading	lead	VERB
cjfa-52245	84	13	us	us	PROPN
cjfa-52245	84	14	media	media	NOUN
cjfa-52245	84	15	sustainability	sustainability	NOUN
cjfa-52245	84	16	ranking	rank	VERB
cjfa-52245	84	17	program	program	NOUN
cjfa-52245	84	18	in	in	ADP
cjfa-52245	84	19	newsweek	newsweek	PROPN
cjfa-52245	84	20	2009	2009	NUM
cjfa-52245	84	21	ranking	ranking	NOUN
cjfa-52245	84	22	of	of	ADP
cjfa-52245	84	23	the	the	DET
cjfa-52245	84	24	500	500	NUM
cjfa-52245	84	25	largest	large	ADJ
cjfa-52245	84	26	us	us	PROPN
cjfa-52245	84	27	companies	company	NOUN
cjfa-52245	84	28	and	and	CCONJ
cjfa-52245	84	29	found	find	VERB
cjfa-52245	84	30	that	that	SCONJ
cjfa-52245	84	31	rankings	ranking	NOUN
cjfa-52245	84	32	had	have	VERB
cjfa-52245	84	33	a	a	DET
cjfa-52245	84	34	significant	significant	ADJ
cjfa-52245	84	35	impact	impact	NOUN
cjfa-52245	84	36	on	on	ADP
cjfa-52245	84	37	shareholder	shareholder	NOUN
cjfa-52245	84	38	value	value	NOUN
cjfa-52245	84	39	.	.	PUNCT
cjfa-52245	85	1	however	however	ADV
cjfa-52245	85	2	,	,	PUNCT
cjfa-52245	85	3	there	there	PRON
cjfa-52245	85	4	is	be	VERB
cjfa-52245	85	5	no	no	DET
cjfa-52245	85	6	investigation	investigation	NOUN
cjfa-52245	85	7	devoted	devote	VERB
cjfa-52245	85	8	to	to	ADP
cjfa-52245	85	9	carbon	carbon	NOUN
cjfa-52245	85	10	screening	screening	NOUN
cjfa-52245	85	11	.	.	PUNCT
cjfa-52245	86	1	to	to	PART
cjfa-52245	86	2	fill	fill	VERB
cjfa-52245	86	3	this	this	DET
cjfa-52245	86	4	gap	gap	NOUN
cjfa-52245	86	5	this	this	DET
cjfa-52245	86	6	paper	paper	NOUN
cjfa-52245	86	7	empirically	empirically	ADV
cjfa-52245	86	8	explores	explore	VERB
cjfa-52245	86	9	the	the	DET
cjfa-52245	86	10	relationship	relationship	NOUN
cjfa-52245	86	11	between	between	ADP
cjfa-52245	86	12	green	green	ADJ
cjfa-52245	86	13	ratings	rating	NOUN
cjfa-52245	86	14	and	and	CCONJ
cjfa-52245	86	15	carbon	carbon	NOUN
cjfa-52245	86	16	mitigation	mitigation	NOUN
cjfa-52245	86	17	.	.	PUNCT
cjfa-52245	87	1	in	in	ADP
cjfa-52245	87	2	accordance	accordance	NOUN
cjfa-52245	87	3	with	with	ADP
cjfa-52245	87	4	the	the	DET
cjfa-52245	87	5	problem	problem	NOUN
cjfa-52245	87	6	formulation	formulation	NOUN
cjfa-52245	87	7	above	above	ADV
cjfa-52245	87	8	,	,	PUNCT
cjfa-52245	87	9	the	the	DET
cjfa-52245	87	10	aim	aim	NOUN
cjfa-52245	87	11	of	of	ADP
cjfa-52245	87	12	this	this	DET
cjfa-52245	87	13	research	research	NOUN
cjfa-52245	87	14	is	be	AUX
cjfa-52245	87	15	to	to	PART
cjfa-52245	87	16	examine	examine	VERB
cjfa-52245	87	17	reputation	reputation	NOUN
cjfa-52245	87	18	pressure	pressure	NOUN
cjfa-52245	87	19	(	(	PUNCT
cjfa-52245	87	20	green	green	ADJ
cjfa-52245	87	21	rating	rating	NOUN
cjfa-52245	87	22	)	)	PUNCT
cjfa-52245	87	23	,	,	PUNCT
cjfa-52245	87	24	legitimacy	legitimacy	NOUN
cjfa-52245	87	25	pressure	pressure	NOUN
cjfa-52245	87	26	(	(	PUNCT
cjfa-52245	87	27	media	medium	NOUN
cjfa-52245	87	28	)	)	PUNCT
cjfa-52245	87	29	,	,	PUNCT
cjfa-52245	87	30	social	social	ADJ
cjfa-52245	87	31	pressure	pressure	NOUN
cjfa-52245	87	32	(	(	PUNCT
cjfa-52245	87	33	company	company	NOUN
cjfa-52245	87	34	size	size	NOUN
cjfa-52245	87	35	)	)	PUNCT
cjfa-52245	87	36	,	,	PUNCT
cjfa-52245	87	37	and	and	CCONJ
cjfa-52245	87	38	market	market	NOUN
cjfa-52245	87	39	pressure	pressure	NOUN
cjfa-52245	87	40	(	(	PUNCT
cjfa-52245	87	41	profitability	profitability	NOUN
cjfa-52245	87	42	)	)	PUNCT
cjfa-52245	87	43	on	on	ADP
cjfa-52245	87	44	carbon	carbon	NOUN
cjfa-52245	87	45	emissions	emission	NOUN
cjfa-52245	87	46	disclosure	disclosure	NOUN
cjfa-52245	87	47	.	.	PUNCT
cjfa-52245	88	1	this	this	DET
cjfa-52245	88	2	study	study	NOUN
cjfa-52245	88	3	contributes	contribute	VERB
cjfa-52245	88	4	to	to	ADP
cjfa-52245	88	5	the	the	DET
cjfa-52245	88	6	discussion	discussion	NOUN
cjfa-52245	88	7	of	of	ADP
cjfa-52245	88	8	the	the	DET
cjfa-52245	88	9	minor	minor	ADJ
cjfa-52245	88	10	topic	topic	NOUN
cjfa-52245	88	11	of	of	ADP
cjfa-52245	88	12	carbon	carbon	NOUN
cjfa-52245	88	13	emissions	emission	NOUN
cjfa-52245	88	14	in	in	ADP
cjfa-52245	88	15	the	the	DET
cjfa-52245	88	16	context	context	NOUN
cjfa-52245	88	17	of	of	ADP
cjfa-52245	88	18	emerging	emerge	VERB
cjfa-52245	88	19	economies	economy	NOUN
cjfa-52245	88	20	,	,	PUNCT
cjfa-52245	88	21	tropical	tropical	ADJ
cjfa-52245	88	22	countries	country	NOUN
cjfa-52245	88	23	,	,	PUNCT
cjfa-52245	88	24	and	and	CCONJ
cjfa-52245	88	25	non	non	ADJ
cjfa-52245	88	26	-	-	ADJ
cjfa-52245	88	27	mandatory	mandatory	ADJ
cjfa-52245	88	28	ones	one	NOUN
cjfa-52245	88	29	.	.	PUNCT
cjfa-52245	89	1	furthermore	furthermore	ADV
cjfa-52245	89	2	,	,	PUNCT
cjfa-52245	89	3	in	in	ADP
cjfa-52245	89	4	the	the	DET
cjfa-52245	89	5	case	case	NOUN
cjfa-52245	89	6	of	of	ADP
cjfa-52245	89	7	indonesia	indonesia	PROPN
cjfa-52245	89	8	,	,	PUNCT
cjfa-52245	89	9	carbon	carbon	NOUN
cjfa-52245	89	10	disclosure	disclosure	NOUN
cjfa-52245	89	11	shows	show	VERB
cjfa-52245	89	12	certain	certain	ADJ
cjfa-52245	89	13	characteristics	characteristic	NOUN
cjfa-52245	89	14	worthy	worthy	ADJ
cjfa-52245	89	15	of	of	ADP
cjfa-52245	89	16	analysis	analysis	NOUN
cjfa-52245	89	17	.	.	PUNCT
cjfa-52245	90	1	there	there	PRON
cjfa-52245	90	2	are	be	VERB
cjfa-52245	90	3	still	still	ADV
cjfa-52245	90	4	very	very	ADV
cjfa-52245	90	5	few	few	ADJ
cjfa-52245	90	6	public	public	ADJ
cjfa-52245	90	7	companies	company	NOUN
cjfa-52245	90	8	in	in	ADP
cjfa-52245	90	9	indonesia	indonesia	PROPN
cjfa-52245	90	10	that	that	PRON
cjfa-52245	90	11	participate	participate	VERB
cjfa-52245	90	12	in	in	ADP
cjfa-52245	90	13	ced	ced	PROPN
cjfa-52245	90	14	(	(	PUNCT
cjfa-52245	90	15	rahmanita	rahmanita	PROPN
cjfa-52245	90	16	,	,	PUNCT
cjfa-52245	90	17	2020	2020	NUM
cjfa-52245	90	18	)	)	PUNCT
cjfa-52245	90	19	considering	consider	VERB
cjfa-52245	90	20	its	its	PRON
cjfa-52245	90	21	still	still	ADV
cjfa-52245	90	22	voluntary	voluntary	ADJ
cjfa-52245	90	23	nature	nature	NOUN
cjfa-52245	90	24	.	.	PUNCT
cjfa-52245	91	1	this	this	PRON
cjfa-52245	91	2	means	mean	VERB
cjfa-52245	91	3	that	that	SCONJ
cjfa-52245	91	4	the	the	DET
cjfa-52245	91	5	ced	ced	ADJ
cjfa-52245	91	6	tradition	tradition	NOUN
cjfa-52245	91	7	of	of	ADP
cjfa-52245	91	8	companies	company	NOUN
cjfa-52245	91	9	in	in	ADP
cjfa-52245	91	10	indonesia	indonesia	PROPN
cjfa-52245	91	11	is	be	AUX
cjfa-52245	91	12	lower	low	ADJ
cjfa-52245	91	13	compared	compare	VERB
cjfa-52245	91	14	to	to	ADP
cjfa-52245	91	15	other	other	ADJ
cjfa-52245	91	16	countries	country	NOUN
cjfa-52245	91	17	.	.	PUNCT
cjfa-52245	92	1	from	from	ADP
cjfa-52245	92	2	a	a	DET
cjfa-52245	92	3	research	research	NOUN
cjfa-52245	92	4	fidiana	fidiana	PROPN
cjfa-52245	92	5	fidiana1414	fidiana1414	PROPN
cjfa-52245	92	6	perspective	perspective	NOUN
cjfa-52245	92	7	,	,	PUNCT
cjfa-52245	92	8	the	the	DET
cjfa-52245	92	9	lack	lack	NOUN
cjfa-52245	92	10	of	of	ADP
cjfa-52245	92	11	ced	ced	ADJ
cjfa-52245	92	12	studies	study	NOUN
cjfa-52245	92	13	of	of	ADP
cjfa-52245	92	14	indonesian	indonesian	ADJ
cjfa-52245	92	15	companies	company	NOUN
cjfa-52245	92	16	is	be	AUX
cjfa-52245	92	17	noteworthy	noteworthy	ADJ
cjfa-52245	92	18	(	(	PUNCT
cjfa-52245	92	19	andrian	andrian	ADJ
cjfa-52245	92	20	,	,	PUNCT
cjfa-52245	92	21	2021	2021	NUM
cjfa-52245	92	22	)	)	PUNCT
cjfa-52245	92	23	.	.	PUNCT
cjfa-52245	93	1	the	the	DET
cjfa-52245	93	2	originality	originality	NOUN
cjfa-52245	93	3	of	of	ADP
cjfa-52245	93	4	this	this	DET
cjfa-52245	93	5	study	study	NOUN
cjfa-52245	93	6	is	be	AUX
cjfa-52245	93	7	that	that	SCONJ
cjfa-52245	93	8	although	although	SCONJ
cjfa-52245	93	9	previous	previous	ADJ
cjfa-52245	93	10	studies	study	NOUN
cjfa-52245	93	11	typically	typically	ADV
cjfa-52245	93	12	consider	consider	VERB
cjfa-52245	93	13	external	external	ADJ
cjfa-52245	93	14	pressures	pressure	NOUN
cjfa-52245	93	15	motivating	motivate	VERB
cjfa-52245	93	16	voluntary	voluntary	ADJ
cjfa-52245	93	17	disclosure	disclosure	NOUN
cjfa-52245	93	18	,	,	PUNCT
cjfa-52245	93	19	our	our	PRON
cjfa-52245	93	20	results	result	NOUN
cjfa-52245	93	21	offer	offer	VERB
cjfa-52245	93	22	additional	additional	ADJ
cjfa-52245	93	23	insights	insight	NOUN
cjfa-52245	93	24	and	and	CCONJ
cjfa-52245	93	25	suggest	suggest	VERB
cjfa-52245	93	26	that	that	SCONJ
cjfa-52245	93	27	media	medium	NOUN
cjfa-52245	93	28	pressures	pressure	NOUN
cjfa-52245	93	29	provide	provide	VERB
cjfa-52245	93	30	a	a	DET
cjfa-52245	93	31	complementary	complementary	ADJ
cjfa-52245	93	32	explanation	explanation	NOUN
cjfa-52245	93	33	.	.	PUNCT
cjfa-52245	94	1	the	the	DET
cjfa-52245	94	2	most	most	ADV
cjfa-52245	94	3	ignored	ignore	VERB
cjfa-52245	94	4	in	in	ADP
cjfa-52245	94	5	the	the	DET
cjfa-52245	94	6	existing	exist	VERB
cjfa-52245	94	7	literature	literature	NOUN
cjfa-52245	94	8	for	for	ADP
cjfa-52245	94	9	variations	variation	NOUN
cjfa-52245	94	10	in	in	ADP
cjfa-52245	94	11	corporate	corporate	ADJ
cjfa-52245	94	12	carbon	carbon	NOUN
cjfa-52245	94	13	disclosure	disclosure	NOUN
cjfa-52245	94	14	tendencies	tendency	NOUN
cjfa-52245	94	15	.	.	PUNCT
cjfa-52245	95	1	this	this	DET
cjfa-52245	95	2	paper	paper	NOUN
cjfa-52245	95	3	considers	consider	VERB
cjfa-52245	95	4	the	the	DET
cjfa-52245	95	5	possibility	possibility	NOUN
cjfa-52245	95	6	of	of	ADP
cjfa-52245	95	7	several	several	ADJ
cjfa-52245	95	8	factors	factor	NOUN
cjfa-52245	95	9	on	on	ADP
cjfa-52245	95	10	voluntary	voluntary	ADJ
cjfa-52245	95	11	carbon	carbon	NOUN
cjfa-52245	95	12	disclosure	disclosure	NOUN
cjfa-52245	95	13	according	accord	VERB
cjfa-52245	95	14	to	to	ADP
cjfa-52245	95	15	relevant	relevant	ADJ
cjfa-52245	95	16	pressures	pressure	NOUN
cjfa-52245	95	17	:	:	PUNCT
cjfa-52245	95	18	reputation	reputation	NOUN
cjfa-52245	95	19	,	,	PUNCT
cjfa-52245	95	20	media	medium	NOUN
cjfa-52245	95	21	,	,	PUNCT
cjfa-52245	95	22	social	social	ADJ
cjfa-52245	95	23	and	and	CCONJ
cjfa-52245	95	24	market	market	NOUN
cjfa-52245	95	25	.	.	PUNCT
cjfa-52245	96	1	competition	competition	NOUN
cjfa-52245	96	2	and	and	CCONJ
cjfa-52245	96	3	credibility	credibility	NOUN
cjfa-52245	96	4	are	be	AUX
cjfa-52245	96	5	factors	factor	NOUN
cjfa-52245	96	6	driving	drive	VERB
cjfa-52245	96	7	climate	climate	NOUN
cjfa-52245	96	8	disclosure	disclosure	NOUN
cjfa-52245	96	9	that	that	SCONJ
cjfa-52245	96	10	it	it	PRON
cjfa-52245	96	11	is	be	AUX
cjfa-52245	96	12	better	well	ADJ
cjfa-52245	96	13	to	to	PART
cjfa-52245	96	14	be	be	AUX
cjfa-52245	96	15	proactive	proactive	ADJ
cjfa-52245	96	16	and	and	CCONJ
cjfa-52245	96	17	a	a	DET
cjfa-52245	96	18	pioneer	pioneer	NOUN
cjfa-52245	96	19	in	in	ADP
cjfa-52245	96	20	carrying	carry	VERB
cjfa-52245	96	21	out	out	ADP
cjfa-52245	96	22	climate	climate	NOUN
cjfa-52245	96	23	activities	activity	NOUN
cjfa-52245	96	24	;	;	PUNCT
cjfa-52245	96	25	to	to	PART
cjfa-52245	96	26	gain	gain	VERB
cjfa-52245	96	27	credibility	credibility	NOUN
cjfa-52245	96	28	and	and	CCONJ
cjfa-52245	96	29	portfolio	portfolio	NOUN
cjfa-52245	96	30	leverage	leverage	NOUN
cjfa-52245	96	31	.	.	PUNCT
cjfa-52245	97	1	most	most	ADJ
cjfa-52245	97	2	companies	company	NOUN
cjfa-52245	97	3	assume	assume	VERB
cjfa-52245	97	4	that	that	SCONJ
cjfa-52245	97	5	reputation	reputation	NOUN
cjfa-52245	97	6	and	and	CCONJ
cjfa-52245	97	7	ratings	rating	NOUN
cjfa-52245	97	8	will	will	AUX
cjfa-52245	97	9	be	be	AUX
cjfa-52245	97	10	able	able	ADJ
cjfa-52245	97	11	to	to	PART
cjfa-52245	97	12	compensate	compensate	VERB
cjfa-52245	97	13	for	for	ADP
cjfa-52245	97	14	emissions	emission	NOUN
cjfa-52245	97	15	costs	cost	NOUN
cjfa-52245	97	16	through	through	ADP
cjfa-52245	97	17	customer	customer	NOUN
cjfa-52245	97	18	and	and	CCONJ
cjfa-52245	97	19	public	public	ADJ
cjfa-52245	97	20	trust	trust	NOUN
cjfa-52245	97	21	.	.	PUNCT
cjfa-52245	98	1	gonzalez	gonzalez	PROPN
cjfa-52245	98	2	and	and	CCONJ
cjfa-52245	98	3	ramírez	ramírez	PROPN
cjfa-52245	98	4	(	(	PUNCT
cjfa-52245	98	5	2016	2016	NUM
cjfa-52245	98	6	)	)	PUNCT
cjfa-52245	98	7	reported	report	VERB
cjfa-52245	98	8	that	that	SCONJ
cjfa-52245	98	9	spanish	spanish	ADJ
cjfa-52245	98	10	companies	company	NOUN
cjfa-52245	98	11	with	with	ADP
cjfa-52245	98	12	the	the	DET
cjfa-52245	98	13	dow	dow	PROPN
cjfa-52245	98	14	jones	jones	PROPN
cjfa-52245	98	15	sustainability	sustainability	PROPN
cjfa-52245	98	16	index	index	NOUN
cjfa-52245	98	17	responded	respond	VERB
cjfa-52245	98	18	more	more	ADV
cjfa-52245	98	19	quickly	quickly	ADV
cjfa-52245	98	20	to	to	ADP
cjfa-52245	98	21	projects	project	NOUN
cjfa-52245	98	22	.	.	PUNCT
cjfa-52245	99	1	companies	company	NOUN
cjfa-52245	99	2	with	with	ADP
cjfa-52245	99	3	a	a	DET
cjfa-52245	99	4	certain	certain	ADJ
cjfa-52245	99	5	ranking	ranking	NOUN
cjfa-52245	99	6	are	be	AUX
cjfa-52245	99	7	associated	associate	VERB
cjfa-52245	99	8	with	with	ADP
cjfa-52245	99	9	higher	high	ADJ
cjfa-52245	99	10	visibility	visibility	NOUN
cjfa-52245	99	11	,	,	PUNCT
cjfa-52245	99	12	bringing	bring	VERB
cjfa-52245	99	13	them	they	PRON
cjfa-52245	99	14	closer	close	ADV
cjfa-52245	99	15	to	to	ADP
cjfa-52245	99	16	potential	potential	ADJ
cjfa-52245	99	17	investors	investor	NOUN
cjfa-52245	99	18	.	.	PUNCT
cjfa-52245	100	1	in	in	ADP
cjfa-52245	100	2	line	line	NOUN
cjfa-52245	100	3	with	with	ADP
cjfa-52245	100	4	this	this	PRON
cjfa-52245	100	5	,	,	PUNCT
cjfa-52245	100	6	several	several	ADJ
cjfa-52245	100	7	studies	study	NOUN
cjfa-52245	100	8	have	have	AUX
cjfa-52245	100	9	concluded	conclude	VERB
cjfa-52245	100	10	that	that	SCONJ
cjfa-52245	100	11	ratings	rating	NOUN
cjfa-52245	100	12	are	be	AUX
cjfa-52245	100	13	a	a	DET
cjfa-52245	100	14	significant	significant	ADJ
cjfa-52245	100	15	determinant	determinant	NOUN
cjfa-52245	100	16	of	of	ADP
cjfa-52245	100	17	the	the	DET
cjfa-52245	100	18	level	level	NOUN
cjfa-52245	100	19	of	of	ADP
cjfa-52245	100	20	voluntary	voluntary	ADJ
cjfa-52245	100	21	disclosure	disclosure	NOUN
cjfa-52245	100	22	including	include	VERB
cjfa-52245	100	23	carbon	carbon	NOUN
cjfa-52245	100	24	disclosure	disclosure	NOUN
cjfa-52245	100	25	(	(	PUNCT
cjfa-52245	100	26	okereke	okereke	ADJ
cjfa-52245	100	27	,	,	PUNCT
cjfa-52245	100	28	2007	2007	NUM
cjfa-52245	100	29	)	)	PUNCT
cjfa-52245	100	30	.	.	PUNCT
cjfa-52245	101	1	on	on	ADP
cjfa-52245	101	2	the	the	DET
cjfa-52245	101	3	other	other	ADJ
cjfa-52245	101	4	hand	hand	NOUN
cjfa-52245	101	5	,	,	PUNCT
cjfa-52245	101	6	certain	certain	ADJ
cjfa-52245	101	7	indices	index	NOUN
cjfa-52245	101	8	imply	imply	VERB
cjfa-52245	101	9	higher	high	ADJ
cjfa-52245	101	10	demands	demand	NOUN
cjfa-52245	101	11	for	for	ADP
cjfa-52245	101	12	transparency	transparency	NOUN
cjfa-52245	101	13	and	and	CCONJ
cjfa-52245	101	14	disclosure	disclosure	NOUN
cjfa-52245	101	15	.	.	PUNCT
cjfa-52245	102	1	shareholders	shareholder	NOUN
cjfa-52245	102	2	of	of	ADP
cjfa-52245	102	3	environmentally	environmentally	ADV
cjfa-52245	102	4	rated	rate	VERB
cjfa-52245	102	5	issuers	issuer	NOUN
cjfa-52245	102	6	can	can	AUX
cjfa-52245	102	7	pressure	pressure	VERB
cjfa-52245	102	8	the	the	DET
cjfa-52245	102	9	company	company	NOUN
cjfa-52245	102	10	to	to	PART
cjfa-52245	102	11	continue	continue	VERB
cjfa-52245	102	12	to	to	PART
cjfa-52245	102	13	exist	exist	VERB
cjfa-52245	102	14	,	,	PUNCT
cjfa-52245	102	15	comply	comply	VERB
cjfa-52245	102	16	with	with	ADP
cjfa-52245	102	17	transparency	transparency	NOUN
cjfa-52245	102	18	requirements	requirement	NOUN
cjfa-52245	102	19	including	include	VERB
cjfa-52245	102	20	environmental	environmental	ADJ
cjfa-52245	102	21	and	and	CCONJ
cjfa-52245	102	22	carbon	carbon	NOUN
cjfa-52245	102	23	disclosures	disclosure	NOUN
cjfa-52245	102	24	and	and	CCONJ
cjfa-52245	102	25	therefore	therefore	ADV
cjfa-52245	102	26	the	the	DET
cjfa-52245	102	27	legitimacy	legitimacy	NOUN
cjfa-52245	102	28	of	of	ADP
cjfa-52245	102	29	the	the	DET
cjfa-52245	102	30	organization	organization	NOUN
cjfa-52245	102	31	is	be	AUX
cjfa-52245	102	32	not	not	PART
cjfa-52245	102	33	compromised	compromise	VERB
cjfa-52245	102	34	.	.	PUNCT
cjfa-52245	103	1	companies	company	NOUN
cjfa-52245	103	2	with	with	ADP
cjfa-52245	103	3	environmental	environmental	ADJ
cjfa-52245	103	4	programs	program	NOUN
cjfa-52245	103	5	present	present	VERB
cjfa-52245	103	6	more	more	ADV
cjfa-52245	103	7	credible	credible	ADJ
cjfa-52245	103	8	emissions	emission	NOUN
cjfa-52245	103	9	than	than	ADP
cjfa-52245	103	10	companies	company	NOUN
cjfa-52245	103	11	without	without	ADP
cjfa-52245	103	12	environmental	environmental	ADJ
cjfa-52245	103	13	programs	program	NOUN
cjfa-52245	103	14	(	(	PUNCT
cjfa-52245	103	15	yunus	yunus	PROPN
cjfa-52245	103	16	,	,	PUNCT
cjfa-52245	103	17	elijido	elijido	NOUN
cjfa-52245	103	18	-	-	PUNCT
cjfa-52245	103	19	ten	ten	NUM
cjfa-52245	103	20	&	&	CCONJ
cjfa-52245	103	21	abhayawansa	abhayawansa	PROPN
cjfa-52245	103	22	,	,	PUNCT
cjfa-52245	103	23	2016	2016	NUM
cjfa-52245	103	24	)	)	PUNCT
cjfa-52245	103	25	.	.	PUNCT
cjfa-52245	104	1	consequently	consequently	ADV
cjfa-52245	104	2	,	,	PUNCT
cjfa-52245	104	3	companies	company	NOUN
cjfa-52245	104	4	with	with	ADP
cjfa-52245	104	5	environmental	environmental	ADJ
cjfa-52245	104	6	programs	program	NOUN
cjfa-52245	104	7	are	be	AUX
cjfa-52245	104	8	more	more	ADV
cjfa-52245	104	9	likely	likely	ADJ
cjfa-52245	104	10	to	to	PART
cjfa-52245	104	11	be	be	AUX
cjfa-52245	104	12	in	in	ADP
cjfa-52245	104	13	a	a	DET
cjfa-52245	104	14	superior	superior	ADJ
cjfa-52245	104	15	position	position	NOUN
cjfa-52245	104	16	to	to	PART
cjfa-52245	104	17	address	address	VERB
cjfa-52245	104	18	climate	climate	NOUN
cjfa-52245	104	19	-	-	PUNCT
cjfa-52245	104	20	related	relate	VERB
cjfa-52245	104	21	business	business	NOUN
cjfa-52245	104	22	risks	risk	NOUN
cjfa-52245	104	23	to	to	PART
cjfa-52245	104	24	respond	respond	VERB
cjfa-52245	104	25	to	to	ADP
cjfa-52245	104	26	stakeholder	stakeholder	NOUN
cjfa-52245	104	27	pressures	pressure	NOUN
cjfa-52245	104	28	and	and	CCONJ
cjfa-52245	104	29	to	to	PART
cjfa-52245	104	30	gain	gain	VERB
cjfa-52245	104	31	greater	great	ADJ
cjfa-52245	104	32	legitimacy	legitimacy	NOUN
cjfa-52245	104	33	.	.	PUNCT
cjfa-52245	105	1	guo	guo	PROPN
cjfa-52245	105	2	,	,	PUNCT
cjfa-52245	105	3	zha	zha	PROPN
cjfa-52245	105	4	,	,	PUNCT
cjfa-52245	105	5	lee	lee	PROPN
cjfa-52245	105	6	and	and	CCONJ
cjfa-52245	105	7	tang	tang	PROPN
cjfa-52245	105	8	(	(	PUNCT
cjfa-52245	105	9	2020	2020	NUM
cjfa-52245	105	10	)	)	PUNCT
cjfa-52245	105	11	used	use	VERB
cjfa-52245	105	12	an	an	DET
cjfa-52245	105	13	innovative	innovative	ADJ
cjfa-52245	105	14	method	method	NOUN
cjfa-52245	105	15	to	to	PART
cjfa-52245	105	16	detect	detect	VERB
cjfa-52245	105	17	green	green	ADJ
cjfa-52245	105	18	-	-	PUNCT
cjfa-52245	105	19	washing	wash	VERB
cjfa-52245	105	20	behavior	behavior	NOUN
cjfa-52245	105	21	by	by	ADP
cjfa-52245	105	22	examining	examine	VERB
cjfa-52245	105	23	carbon	carbon	NOUN
cjfa-52245	105	24	disclosure	disclosure	NOUN
cjfa-52245	105	25	(	(	PUNCT
cjfa-52245	105	26	green	green	ADJ
cjfa-52245	105	27	ratings	rating	NOUN
cjfa-52245	105	28	)	)	PUNCT
cjfa-52245	105	29	and	and	CCONJ
cjfa-52245	105	30	performance	performance	NOUN
cjfa-52245	105	31	.	.	PUNCT
cjfa-52245	106	1	this	this	DET
cjfa-52245	106	2	research	research	NOUN
cjfa-52245	106	3	shows	show	VERB
cjfa-52245	106	4	there	there	PRON
cjfa-52245	106	5	is	be	VERB
cjfa-52245	106	6	a	a	DET
cjfa-52245	106	7	significant	significant	ADJ
cjfa-52245	106	8	positive	positive	ADJ
cjfa-52245	106	9	relationship	relationship	NOUN
cjfa-52245	106	10	between	between	ADP
cjfa-52245	106	11	green	green	ADJ
cjfa-52245	106	12	ratings	rating	NOUN
cjfa-52245	106	13	and	and	CCONJ
cjfa-52245	106	14	carbon	carbon	NOUN
cjfa-52245	106	15	performance	performance	NOUN
cjfa-52245	106	16	.	.	PUNCT
cjfa-52245	107	1	otherwise	otherwise	ADV
cjfa-52245	107	2	,	,	PUNCT
cjfa-52245	107	3	the	the	DET
cjfa-52245	107	4	new	new	ADJ
cjfa-52245	107	5	system	system	NOUN
cjfa-52245	107	6	simply	simply	ADV
cjfa-52245	107	7	creates	create	VERB
cjfa-52245	107	8	opportunities	opportunity	NOUN
cjfa-52245	107	9	for	for	SCONJ
cjfa-52245	107	10	companies	company	NOUN
cjfa-52245	107	11	to	to	PART
cjfa-52245	107	12	improve	improve	VERB
cjfa-52245	107	13	their	their	PRON
cjfa-52245	107	14	image	image	NOUN
cjfa-52245	107	15	without	without	ADP
cjfa-52245	107	16	doing	do	VERB
cjfa-52245	107	17	anything	anything	PRON
cjfa-52245	107	18	about	about	ADP
cjfa-52245	107	19	their	their	PRON
cjfa-52245	107	20	actual	actual	ADJ
cjfa-52245	107	21	carbon	carbon	NOUN
cjfa-52245	107	22	performance	performance	NOUN
cjfa-52245	107	23	,	,	PUNCT
cjfa-52245	107	24	which	which	PRON
cjfa-52245	107	25	is	be	AUX
cjfa-52245	107	26	consistent	consistent	ADJ
cjfa-52245	107	27	with	with	ADP
cjfa-52245	107	28	impression	impression	NOUN
cjfa-52245	107	29	management	management	NOUN
cjfa-52245	107	30	theory	theory	NOUN
cjfa-52245	107	31	.	.	PUNCT
cjfa-52245	108	1	however	however	ADV
cjfa-52245	108	2	,	,	PUNCT
cjfa-52245	108	3	media	media	NOUN
cjfa-52245	108	4	pressure	pressure	NOUN
cjfa-52245	108	5	and	and	CCONJ
cjfa-52245	108	6	carbon	carbon	NOUN
cjfa-52245	108	7	disclosure	disclosure	NOUN
cjfa-52245	108	8	…	…	PUNCT
cjfa-52245	108	9	1515	1515	NUM
cjfa-52245	108	10	there	there	PRON
cjfa-52245	108	11	is	be	VERB
cjfa-52245	108	12	no	no	DET
cjfa-52245	108	13	investigation	investigation	NOUN
cjfa-52245	108	14	devoted	devote	VERB
cjfa-52245	108	15	to	to	ADP
cjfa-52245	108	16	this	this	DET
cjfa-52245	108	17	examination	examination	NOUN
cjfa-52245	108	18	.	.	PUNCT
cjfa-52245	109	1	to	to	PART
cjfa-52245	109	2	fill	fill	VERB
cjfa-52245	109	3	this	this	DET
cjfa-52245	109	4	gap	gap	NOUN
cjfa-52245	109	5	,	,	PUNCT
cjfa-52245	109	6	this	this	DET
cjfa-52245	109	7	paper	paper	NOUN
cjfa-52245	109	8	empirically	empirically	ADV
cjfa-52245	109	9	explores	explore	VERB
cjfa-52245	109	10	the	the	DET
cjfa-52245	109	11	relationship	relationship	NOUN
cjfa-52245	109	12	between	between	ADP
cjfa-52245	109	13	ced	ce	VERB
cjfa-52245	109	14	ratings	rating	NOUN
cjfa-52245	109	15	and	and	CCONJ
cjfa-52245	109	16	carbon	carbon	NOUN
cjfa-52245	109	17	mitigation	mitigation	NOUN
cjfa-52245	109	18	.	.	PUNCT
cjfa-52245	110	1	h1	h1	PROPN
cjfa-52245	110	2	:	:	PUNCT
cjfa-52245	110	3	there	there	PRON
cjfa-52245	110	4	is	be	VERB
cjfa-52245	110	5	a	a	DET
cjfa-52245	110	6	significant	significant	ADJ
cjfa-52245	110	7	and	and	CCONJ
cjfa-52245	110	8	positive	positive	ADJ
cjfa-52245	110	9	relationship	relationship	NOUN
cjfa-52245	110	10	between	between	ADP
cjfa-52245	110	11	green	green	ADJ
cjfa-52245	110	12	ratings	rating	NOUN
cjfa-52245	110	13	and	and	CCONJ
cjfa-52245	110	14	carbon	carbon	NOUN
cjfa-52245	110	15	disclosure	disclosure	NOUN
cjfa-52245	110	16	.	.	PUNCT
cjfa-52245	111	1	legitimacy	legitimacy	NOUN
cjfa-52245	111	2	focuses	focus	VERB
cjfa-52245	111	3	on	on	ADP
cjfa-52245	111	4	public	public	ADJ
cjfa-52245	111	5	acceptance	acceptance	NOUN
cjfa-52245	111	6	of	of	ADP
cjfa-52245	111	7	company	company	NOUN
cjfa-52245	111	8	activities	activity	NOUN
cjfa-52245	111	9	.	.	PUNCT
cjfa-52245	112	1	much	much	ADJ
cjfa-52245	112	2	media	medium	NOUN
cjfa-52245	112	3	reporting	reporting	NOUN
cjfa-52245	112	4	forms	form	NOUN
cjfa-52245	112	5	a	a	DET
cjfa-52245	112	6	force	force	NOUN
cjfa-52245	112	7	that	that	PRON
cjfa-52245	112	8	influences	influence	VERB
cjfa-52245	112	9	corporate	corporate	ADJ
cjfa-52245	112	10	practices	practice	NOUN
cjfa-52245	112	11	and	and	CCONJ
cjfa-52245	112	12	even	even	ADV
cjfa-52245	112	13	influences	influence	VERB
cjfa-52245	112	14	corporate	corporate	ADJ
cjfa-52245	112	15	value	value	NOUN
cjfa-52245	112	16	to	to	ADP
cjfa-52245	112	17	some	some	DET
cjfa-52245	112	18	extent	extent	NOUN
cjfa-52245	112	19	(	(	PUNCT
cjfa-52245	112	20	shao	shao	PROPN
cjfa-52245	112	21	&	&	CCONJ
cjfa-52245	112	22	he	he	PRON
cjfa-52245	112	23	,	,	PUNCT
cjfa-52245	112	24	2022	2022	NUM
cjfa-52245	112	25	)	)	PUNCT
cjfa-52245	112	26	.	.	PUNCT
cjfa-52245	113	1	previous	previous	ADJ
cjfa-52245	113	2	study	study	NOUN
cjfa-52245	113	3	reported	report	VERB
cjfa-52245	113	4	that	that	SCONJ
cjfa-52245	113	5	corporate	corporate	ADJ
cjfa-52245	113	6	social	social	ADJ
cjfa-52245	113	7	disclosure	disclosure	NOUN
cjfa-52245	113	8	has	have	VERB
cjfa-52245	113	9	an	an	DET
cjfa-52245	113	10	impact	impact	NOUN
cjfa-52245	113	11	on	on	ADP
cjfa-52245	113	12	overall	overall	ADJ
cjfa-52245	113	13	preferred	preferred	ADJ
cjfa-52245	113	14	news	news	NOUN
cjfa-52245	113	15	reporting	reporting	NOUN
cjfa-52245	113	16	(	(	PUNCT
cjfa-52245	113	17	nitz	nitz	PROPN
cjfa-52245	113	18	,	,	PUNCT
cjfa-52245	113	19	2001	2001	NUM
cjfa-52245	113	20	)	)	PUNCT
cjfa-52245	113	21	.	.	PUNCT
cjfa-52245	114	1	meanwhile	meanwhile	ADV
cjfa-52245	114	2	,	,	PUNCT
cjfa-52245	114	3	other	other	ADJ
cjfa-52245	114	4	studies	study	NOUN
cjfa-52245	114	5	show	show	VERB
cjfa-52245	114	6	that	that	SCONJ
cjfa-52245	114	7	media	medium	NOUN
cjfa-52245	114	8	publications	publication	NOUN
cjfa-52245	114	9	cause	cause	VERB
cjfa-52245	114	10	different	different	ADJ
cjfa-52245	114	11	cognitions	cognition	NOUN
cjfa-52245	114	12	from	from	ADP
cjfa-52245	114	13	the	the	DET
cjfa-52245	114	14	government	government	NOUN
cjfa-52245	114	15	and	and	CCONJ
cjfa-52245	114	16	different	different	ADJ
cjfa-52245	114	17	performance	performance	NOUN
cjfa-52245	114	18	images	image	NOUN
cjfa-52245	114	19	by	by	ADP
cjfa-52245	114	20	consumers	consumer	NOUN
cjfa-52245	114	21	.	.	PUNCT
cjfa-52245	115	1	however	however	ADV
cjfa-52245	115	2	,	,	PUNCT
cjfa-52245	115	3	in	in	ADP
cjfa-52245	115	4	countries	country	NOUN
cjfa-52245	115	5	with	with	ADP
cjfa-52245	115	6	inadequate	inadequate	ADJ
cjfa-52245	115	7	carbon	carbon	NOUN
cjfa-52245	115	8	laws	law	NOUN
cjfa-52245	115	9	and	and	CCONJ
cjfa-52245	115	10	regulations	regulation	NOUN
cjfa-52245	115	11	,	,	PUNCT
cjfa-52245	115	12	companies	company	NOUN
cjfa-52245	115	13	may	may	AUX
cjfa-52245	115	14	manage	manage	VERB
cjfa-52245	115	15	carbon	carbon	NOUN
cjfa-52245	115	16	disclosure	disclosure	NOUN
cjfa-52245	115	17	symbolically	symbolically	ADV
cjfa-52245	115	18	to	to	PART
cjfa-52245	115	19	respond	respond	VERB
cjfa-52245	115	20	to	to	ADP
cjfa-52245	115	21	negative	negative	ADJ
cjfa-52245	115	22	media	medium	NOUN
cjfa-52245	115	23	comments	comment	NOUN
cjfa-52245	115	24	and	and	CCONJ
cjfa-52245	115	25	threats	threat	NOUN
cjfa-52245	115	26	to	to	PART
cjfa-52245	115	27	legitimacy	legitimacy	NOUN
cjfa-52245	115	28	.	.	PUNCT
cjfa-52245	116	1	media	medium	NOUN
cjfa-52245	116	2	attention	attention	NOUN
cjfa-52245	116	3	,	,	PUNCT
cjfa-52245	116	4	especially	especially	ADV
cjfa-52245	116	5	social	social	ADJ
cjfa-52245	116	6	media	medium	NOUN
cjfa-52245	116	7	,	,	PUNCT
cjfa-52245	116	8	encourages	encourage	VERB
cjfa-52245	116	9	monitoring	monitoring	NOUN
cjfa-52245	116	10	and	and	CCONJ
cjfa-52245	116	11	the	the	DET
cjfa-52245	116	12	pressures	pressure	NOUN
cjfa-52245	116	13	faced	face	VERB
cjfa-52245	116	14	by	by	ADP
cjfa-52245	116	15	companies	company	NOUN
cjfa-52245	116	16	to	to	PART
cjfa-52245	116	17	become	become	VERB
cjfa-52245	116	18	more	more	ADV
cjfa-52245	116	19	dynamic	dynamic	ADJ
cjfa-52245	116	20	and	and	CCONJ
cjfa-52245	116	21	complex	complex	ADJ
cjfa-52245	116	22	.	.	PUNCT
cjfa-52245	117	1	the	the	DET
cjfa-52245	117	2	legitimacy	legitimacy	NOUN
cjfa-52245	117	3	pressure	pressure	NOUN
cjfa-52245	117	4	generated	generate	VERB
cjfa-52245	117	5	by	by	ADP
cjfa-52245	117	6	social	social	ADJ
cjfa-52245	117	7	media	medium	NOUN
cjfa-52245	117	8	opinion	opinion	NOUN
cjfa-52245	117	9	is	be	AUX
cjfa-52245	117	10	an	an	DET
cjfa-52245	117	11	important	important	ADJ
cjfa-52245	117	12	driver	driver	NOUN
cjfa-52245	117	13	of	of	ADP
cjfa-52245	117	14	corporate	corporate	ADJ
cjfa-52245	117	15	carbon	carbon	NOUN
cjfa-52245	117	16	disclosure	disclosure	NOUN
cjfa-52245	117	17	.	.	PUNCT
cjfa-52245	118	1	especially	especially	ADV
cjfa-52245	118	2	the	the	DET
cjfa-52245	118	3	reporting	reporting	NOUN
cjfa-52245	118	4	of	of	ADP
cjfa-52245	118	5	negative	negative	ADJ
cjfa-52245	118	6	corporate	corporate	ADJ
cjfa-52245	118	7	information	information	NOUN
cjfa-52245	118	8	by	by	ADP
cjfa-52245	118	9	the	the	DET
cjfa-52245	118	10	media	media	NOUN
cjfa-52245	118	11	brings	bring	VERB
cjfa-52245	118	12	great	great	ADJ
cjfa-52245	118	13	pressure	pressure	NOUN
cjfa-52245	118	14	to	to	ADP
cjfa-52245	118	15	companies	company	NOUN
cjfa-52245	118	16	,	,	PUNCT
cjfa-52245	118	17	which	which	PRON
cjfa-52245	118	18	makes	make	VERB
cjfa-52245	118	19	companies	company	NOUN
cjfa-52245	118	20	disclose	disclose	VERB
cjfa-52245	118	21	as	as	ADV
cjfa-52245	118	22	much	much	ADJ
cjfa-52245	118	23	positive	positive	ADJ
cjfa-52245	118	24	carbon	carbon	NOUN
cjfa-52245	118	25	information	information	NOUN
cjfa-52245	118	26	as	as	ADP
cjfa-52245	118	27	possible	possible	ADJ
cjfa-52245	118	28	.	.	PUNCT
cjfa-52245	119	1	nitz	nitz	NOUN
cjfa-52245	119	2	(	(	PUNCT
cjfa-52245	119	3	2001	2001	NUM
cjfa-52245	119	4	)	)	PUNCT
cjfa-52245	119	5	found	find	VERB
cjfa-52245	119	6	that	that	SCONJ
cjfa-52245	119	7	the	the	DET
cjfa-52245	119	8	more	more	ADV
cjfa-52245	119	9	negative	negative	ADJ
cjfa-52245	119	10	the	the	DET
cjfa-52245	119	11	media	medium	NOUN
cjfa-52245	119	12	coverage	coverage	NOUN
cjfa-52245	119	13	,	,	PUNCT
cjfa-52245	119	14	and	and	CCONJ
cjfa-52245	119	15	the	the	DET
cjfa-52245	119	16	more	more	ADV
cjfa-52245	119	17	local	local	ADJ
cjfa-52245	119	18	the	the	DET
cjfa-52245	119	19	coverage	coverage	NOUN
cjfa-52245	119	20	,	,	PUNCT
cjfa-52245	119	21	the	the	PRON
cjfa-52245	119	22	greater	great	ADJ
cjfa-52245	119	23	the	the	DET
cjfa-52245	119	24	impact	impact	NOUN
cjfa-52245	119	25	on	on	ADP
cjfa-52245	119	26	corporations	corporation	NOUN
cjfa-52245	119	27	.	.	PUNCT
cjfa-52245	120	1	li	li	PROPN
cjfa-52245	120	2	(	(	PUNCT
cjfa-52245	120	3	2023	2023	NUM
cjfa-52245	120	4	)	)	PUNCT
cjfa-52245	120	5	stated	state	VERB
cjfa-52245	120	6	that	that	SCONJ
cjfa-52245	120	7	media	medium	NOUN
cjfa-52245	120	8	coverage	coverage	NOUN
cjfa-52245	120	9	influences	influence	VERB
cjfa-52245	120	10	the	the	DET
cjfa-52245	120	11	company	company	NOUN
cjfa-52245	120	12	’s	’s	PART
cjfa-52245	120	13	information	information	NOUN
cjfa-52245	120	14	environment	environment	NOUN
cjfa-52245	120	15	.	.	PUNCT
cjfa-52245	121	1	cho	cho	NOUN
cjfa-52245	121	2	and	and	CCONJ
cjfa-52245	121	3	patten	patten	PROPN
cjfa-52245	121	4	(	(	PUNCT
cjfa-52245	121	5	2007	2007	NUM
cjfa-52245	121	6	)	)	PUNCT
cjfa-52245	121	7	show	show	VERB
cjfa-52245	121	8	that	that	SCONJ
cjfa-52245	121	9	when	when	SCONJ
cjfa-52245	121	10	companies	company	NOUN
cjfa-52245	121	11	are	be	AUX
cjfa-52245	121	12	faced	face	VERB
cjfa-52245	121	13	with	with	ADP
cjfa-52245	121	14	negative	negative	ADJ
cjfa-52245	121	15	incidents	incident	NOUN
cjfa-52245	121	16	,	,	PUNCT
cjfa-52245	121	17	they	they	PRON
cjfa-52245	121	18	will	will	AUX
cjfa-52245	121	19	utilize	utilize	VERB
cjfa-52245	121	20	their	their	PRON
cjfa-52245	121	21	social	social	ADJ
cjfa-52245	121	22	and	and	CCONJ
cjfa-52245	121	23	environmental	environmental	ADJ
cjfa-52245	121	24	reporting	reporting	NOUN
cjfa-52245	121	25	as	as	ADP
cjfa-52245	121	26	a	a	DET
cjfa-52245	121	27	tool	tool	NOUN
cjfa-52245	121	28	to	to	PART
cjfa-52245	121	29	manage	manage	VERB
cjfa-52245	121	30	legitimacy	legitimacy	NOUN
cjfa-52245	121	31	.	.	PUNCT
cjfa-52245	122	1	previous	previous	ADJ
cjfa-52245	122	2	study	study	NOUN
cjfa-52245	122	3	show	show	VERB
cjfa-52245	122	4	that	that	SCONJ
cjfa-52245	122	5	managers	manager	NOUN
cjfa-52245	122	6	of	of	ADP
cjfa-52245	122	7	companies	company	NOUN
cjfa-52245	122	8	responsible	responsible	ADJ
cjfa-52245	122	9	for	for	ADP
cjfa-52245	122	10	violations	violation	NOUN
cjfa-52245	122	11	who	who	PRON
cjfa-52245	122	12	want	want	VERB
cjfa-52245	122	13	to	to	PART
cjfa-52245	122	14	maximize	maximize	VERB
cjfa-52245	122	15	the	the	DET
cjfa-52245	122	16	value	value	NOUN
cjfa-52245	122	17	of	of	ADP
cjfa-52245	122	18	their	their	PRON
cjfa-52245	122	19	companies	company	NOUN
cjfa-52245	122	20	are	be	AUX
cjfa-52245	122	21	incentivized	incentivize	VERB
cjfa-52245	122	22	to	to	PART
cjfa-52245	122	23	reduce	reduce	VERB
cjfa-52245	122	24	the	the	DET
cjfa-52245	122	25	level	level	NOUN
cjfa-52245	122	26	of	of	ADP
cjfa-52245	122	27	information	information	NOUN
cjfa-52245	122	28	asymmetry	asymmetry	NOUN
cjfa-52245	122	29	by	by	ADP
cjfa-52245	122	30	signaling	signal	VERB
cjfa-52245	122	31	good	good	ADJ
cjfa-52245	122	32	news	news	NOUN
cjfa-52245	122	33	to	to	ADP
cjfa-52245	122	34	capital	capital	NOUN
cjfa-52245	122	35	markets	market	NOUN
cjfa-52245	122	36	to	to	PART
cjfa-52245	122	37	avoid	avoid	VERB
cjfa-52245	122	38	friction	friction	NOUN
cjfa-52245	122	39	in	in	ADP
cjfa-52245	122	40	capital	capital	NOUN
cjfa-52245	122	41	markets	market	NOUN
cjfa-52245	122	42	(	(	PUNCT
cjfa-52245	122	43	turner	turner	NOUN
cjfa-52245	122	44	,	,	PUNCT
cjfa-52245	122	45	2021	2021	NUM
cjfa-52245	122	46	)	)	PUNCT
cjfa-52245	122	47	.	.	PUNCT
cjfa-52245	123	1	media	medium	NOUN
cjfa-52245	123	2	platforms	platform	NOUN
cjfa-52245	123	3	have	have	AUX
cjfa-52245	123	4	provided	provide	VERB
cjfa-52245	123	5	space	space	NOUN
cjfa-52245	123	6	for	for	SCONJ
cjfa-52245	123	7	stakeholders	stakeholder	NOUN
cjfa-52245	123	8	to	to	PART
cjfa-52245	123	9	voice	voice	VERB
cjfa-52245	123	10	their	their	PRON
cjfa-52245	123	11	concerns	concern	NOUN
cjfa-52245	123	12	massively	massively	ADV
cjfa-52245	123	13	and	and	CCONJ
cjfa-52245	123	14	widely	widely	ADV
cjfa-52245	123	15	(	(	PUNCT
cjfa-52245	123	16	li	li	NOUN
cjfa-52245	123	17	,	,	PUNCT
cjfa-52245	123	18	2023	2023	NUM
cjfa-52245	123	19	)	)	PUNCT
cjfa-52245	123	20	.	.	PUNCT
cjfa-52245	124	1	other	other	ADJ
cjfa-52245	124	2	studies	study	NOUN
cjfa-52245	124	3	prove	prove	VERB
cjfa-52245	124	4	media	medium	NOUN
cjfa-52245	124	5	-	-	PUNCT
cjfa-52245	124	6	driven	drive	VERB
cjfa-52245	124	7	environmental	environmental	ADJ
cjfa-52245	124	8	legitimacy	legitimacy	NOUN
cjfa-52245	124	9	and	and	CCONJ
cjfa-52245	124	10	reputation	reputation	NOUN
cjfa-52245	124	11	costs	cost	NOUN
cjfa-52245	124	12	outweigh	outweigh	VERB
cjfa-52245	124	13	the	the	DET
cjfa-52245	124	14	investments	investment	NOUN
cjfa-52245	124	15	required	require	VERB
cjfa-52245	124	16	to	to	PART
cjfa-52245	124	17	increase	increase	VERB
cjfa-52245	124	18	corporate	corporate	ADJ
cjfa-52245	124	19	commitment	commitment	NOUN
cjfa-52245	124	20	to	to	ADP
cjfa-52245	124	21	climate	climate	NOUN
cjfa-52245	124	22	change	change	NOUN
cjfa-52245	124	23	action	action	NOUN
cjfa-52245	124	24	(	(	PUNCT
cjfa-52245	124	25	nitz	nitz	PROPN
cjfa-52245	124	26	,	,	PUNCT
cjfa-52245	124	27	2001	2001	NUM
cjfa-52245	124	28	)	)	PUNCT
cjfa-52245	124	29	.	.	PUNCT
cjfa-52245	125	1	these	these	DET
cjfa-52245	125	2	findings	finding	NOUN
cjfa-52245	125	3	imply	imply	VERB
cjfa-52245	125	4	that	that	SCONJ
cjfa-52245	125	5	the	the	DET
cjfa-52245	125	6	agenda	agenda	NOUN
cjfa-52245	125	7	-	-	PUNCT
cjfa-52245	125	8	setting	setting	NOUN
cjfa-52245	125	9	and	and	CCONJ
cjfa-52245	125	10	issue	issue	NOUN
cjfa-52245	125	11	-	-	PUNCT
cjfa-52245	125	12	framing	frame	VERB
cjfa-52245	125	13	functions	function	NOUN
cjfa-52245	125	14	of	of	ADP
cjfa-52245	125	15	the	the	DET
cjfa-52245	125	16	media	medium	NOUN
cjfa-52245	125	17	can	can	AUX
cjfa-52245	125	18	be	be	AUX
cjfa-52245	125	19	used	use	VERB
cjfa-52245	125	20	to	to	PART
cjfa-52245	125	21	improve	improve	VERB
cjfa-52245	125	22	corporate	corporate	ADJ
cjfa-52245	125	23	responses	response	NOUN
cjfa-52245	125	24	to	to	ADP
cjfa-52245	125	25	climate	climate	NOUN
cjfa-52245	125	26	change	change	NOUN
cjfa-52245	125	27	issues	issue	NOUN
cjfa-52245	125	28	,	,	PUNCT
cjfa-52245	125	29	particularly	particularly	ADV
cjfa-52245	125	30	the	the	DET
cjfa-52245	125	31	responses	response	NOUN
cjfa-52245	125	32	of	of	ADP
cjfa-52245	125	33	companies	company	NOUN
cjfa-52245	125	34	that	that	PRON
cjfa-52245	125	35	appear	appear	VERB
cjfa-52245	125	36	to	to	PART
cjfa-52245	125	37	have	have	VERB
cjfa-52245	125	38	a	a	DET
cjfa-52245	125	39	lower	low	ADJ
cjfa-52245	125	40	propensity	propensity	NOUN
cjfa-52245	125	41	to	to	PART
cjfa-52245	125	42	take	take	VERB
cjfa-52245	125	43	action	action	NOUN
cjfa-52245	125	44	to	to	PART
cjfa-52245	125	45	address	address	VERB
cjfa-52245	125	46	climate	climate	NOUN
cjfa-52245	125	47	change	change	NOUN
cjfa-52245	125	48	.	.	PUNCT
cjfa-52245	126	1	corporate	corporate	ADJ
cjfa-52245	126	2	carbon	carbon	NOUN
cjfa-52245	126	3	disclosure	disclosure	NOUN
cjfa-52245	126	4	serves	serve	VERB
cjfa-52245	126	5	as	as	ADP
cjfa-52245	126	6	an	an	DET
cjfa-52245	126	7	effective	effective	ADJ
cjfa-52245	126	8	tool	tool	NOUN
cjfa-52245	126	9	to	to	PART
cjfa-52245	126	10	respond	respond	VERB
cjfa-52245	126	11	to	to	ADP
cjfa-52245	126	12	environmental	environmental	ADJ
cjfa-52245	126	13	demands	demand	NOUN
cjfa-52245	126	14	by	by	ADP
cjfa-52245	126	15	stakeholders	stakeholder	NOUN
cjfa-52245	126	16	and	and	CCONJ
cjfa-52245	126	17	fidiana	fidiana	PROPN
cjfa-52245	126	18	fidiana1616	fidiana1616	PROPN
cjfa-52245	126	19	compensate	compensate	VERB
cjfa-52245	126	20	for	for	ADP
cjfa-52245	126	21	legitimacy	legitimacy	NOUN
cjfa-52245	126	22	.	.	PUNCT
cjfa-52245	127	1	media	medium	NOUN
cjfa-52245	127	2	legitimacy	legitimacy	NOUN
cjfa-52245	127	3	pressure	pressure	NOUN
cjfa-52245	127	4	drives	drive	VERB
cjfa-52245	127	5	companies	company	NOUN
cjfa-52245	127	6	to	to	PART
cjfa-52245	127	7	increase	increase	VERB
cjfa-52245	127	8	carbon	carbon	NOUN
cjfa-52245	127	9	disclosure	disclosure	NOUN
cjfa-52245	127	10	,	,	PUNCT
cjfa-52245	127	11	with	with	ADP
cjfa-52245	127	12	negative	negative	ADJ
cjfa-52245	127	13	media	medium	NOUN
cjfa-52245	127	14	opinion	opinion	NOUN
cjfa-52245	127	15	being	be	AUX
cjfa-52245	127	16	the	the	DET
cjfa-52245	127	17	main	main	ADJ
cjfa-52245	127	18	source	source	NOUN
cjfa-52245	127	19	of	of	ADP
cjfa-52245	127	20	legitimacy	legitimacy	NOUN
cjfa-52245	127	21	pressure	pressure	NOUN
cjfa-52245	127	22	.	.	PUNCT
cjfa-52245	128	1	thus	thus	ADV
cjfa-52245	128	2	,	,	PUNCT
cjfa-52245	128	3	we	we	PRON
cjfa-52245	128	4	hypothesize	hypothesize	VERB
cjfa-52245	128	5	(	(	PUNCT
cjfa-52245	128	6	h2	h2	NOUN
cjfa-52245	128	7	)	)	PUNCT
cjfa-52245	128	8	that	that	SCONJ
cjfa-52245	128	9	media	medium	NOUN
cjfa-52245	128	10	legitimacy	legitimacy	NOUN
cjfa-52245	128	11	increases	increase	VERB
cjfa-52245	128	12	carbon	carbon	NOUN
cjfa-52245	128	13	disclosure	disclosure	NOUN
cjfa-52245	128	14	.	.	PUNCT
cjfa-52245	129	1	firm	firm	ADJ
cjfa-52245	129	2	size	size	NOUN
cjfa-52245	129	3	represents	represent	VERB
cjfa-52245	129	4	social	social	ADJ
cjfa-52245	129	5	pressure	pressure	NOUN
cjfa-52245	129	6	,	,	PUNCT
cjfa-52245	129	7	as	as	SCONJ
cjfa-52245	129	8	large	large	ADJ
cjfa-52245	129	9	firms	firm	NOUN
cjfa-52245	129	10	are	be	AUX
cjfa-52245	129	11	subject	subject	ADJ
cjfa-52245	129	12	to	to	ADP
cjfa-52245	129	13	more	more	ADJ
cjfa-52245	129	14	public	public	ADJ
cjfa-52245	129	15	scrutiny	scrutiny	NOUN
cjfa-52245	129	16	and	and	CCONJ
cjfa-52245	129	17	media	medium	NOUN
cjfa-52245	129	18	coverage	coverage	NOUN
cjfa-52245	129	19	(	(	PUNCT
cjfa-52245	129	20	li	li	PROPN
cjfa-52245	129	21	,	,	PUNCT
cjfa-52245	129	22	2023	2023	NUM
cjfa-52245	129	23	)	)	PUNCT
cjfa-52245	129	24	.	.	PUNCT
cjfa-52245	130	1	social	social	ADJ
cjfa-52245	130	2	pressure	pressure	NOUN
cjfa-52245	130	3	refers	refer	VERB
cjfa-52245	130	4	to	to	ADP
cjfa-52245	130	5	the	the	DET
cjfa-52245	130	6	pressure	pressure	NOUN
cjfa-52245	130	7	of	of	ADP
cjfa-52245	130	8	public	public	ADJ
cjfa-52245	130	9	opinion	opinion	NOUN
cjfa-52245	130	10	.	.	PUNCT
cjfa-52245	131	1	large	large	ADJ
cjfa-52245	131	2	companies	company	NOUN
cjfa-52245	131	3	are	be	AUX
cjfa-52245	131	4	the	the	DET
cjfa-52245	131	5	target	target	NOUN
cjfa-52245	131	6	of	of	ADP
cjfa-52245	131	7	public	public	ADJ
cjfa-52245	131	8	expectations	expectation	NOUN
cjfa-52245	131	9	(	(	PUNCT
cjfa-52245	131	10	wang	wang	PROPN
cjfa-52245	131	11	,	,	PUNCT
cjfa-52245	131	12	2023	2023	NUM
cjfa-52245	131	13	)	)	PUNCT
cjfa-52245	131	14	to	to	PART
cjfa-52245	131	15	overcome	overcome	VERB
cjfa-52245	131	16	the	the	DET
cjfa-52245	131	17	impacts	impact	NOUN
cjfa-52245	131	18	of	of	ADP
cjfa-52245	131	19	climate	climate	NOUN
cjfa-52245	131	20	change	change	NOUN
cjfa-52245	131	21	.	.	PUNCT
cjfa-52245	132	1	larger	large	ADJ
cjfa-52245	132	2	companies	company	NOUN
cjfa-52245	132	3	also	also	ADV
cjfa-52245	132	4	tend	tend	VERB
cjfa-52245	132	5	to	to	PART
cjfa-52245	132	6	disclose	disclose	VERB
cjfa-52245	132	7	more	more	ADJ
cjfa-52245	132	8	information	information	NOUN
cjfa-52245	132	9	to	to	PART
cjfa-52245	132	10	achieve	achieve	VERB
cjfa-52245	132	11	favorable	favorable	ADJ
cjfa-52245	132	12	economies	economy	NOUN
cjfa-52245	132	13	of	of	ADP
cjfa-52245	132	14	scale	scale	NOUN
cjfa-52245	132	15	(	(	PUNCT
cjfa-52245	132	16	clarkson	clarkson	PROPN
cjfa-52245	132	17	,	,	PUNCT
cjfa-52245	132	18	richardson	richardson	PROPN
cjfa-52245	132	19	&	&	CCONJ
cjfa-52245	132	20	vasvari	vasvari	PROPN
cjfa-52245	132	21	,	,	PUNCT
cjfa-52245	132	22	2008	2008	NUM
cjfa-52245	132	23	)	)	PUNCT
cjfa-52245	132	24	.	.	PUNCT
cjfa-52245	133	1	several	several	ADJ
cjfa-52245	133	2	studies	study	NOUN
cjfa-52245	133	3	show	show	VERB
cjfa-52245	133	4	a	a	DET
cjfa-52245	133	5	positive	positive	ADJ
cjfa-52245	133	6	relationship	relationship	NOUN
cjfa-52245	133	7	between	between	ADP
cjfa-52245	133	8	company	company	NOUN
cjfa-52245	133	9	size	size	NOUN
cjfa-52245	133	10	and	and	CCONJ
cjfa-52245	133	11	carbon	carbon	NOUN
cjfa-52245	133	12	disclosure	disclosure	NOUN
cjfa-52245	133	13	(	(	PUNCT
cjfa-52245	133	14	okereke	okereke	ADJ
cjfa-52245	133	15	,	,	PUNCT
cjfa-52245	133	16	2007	2007	NUM
cjfa-52245	133	17	)	)	PUNCT
cjfa-52245	133	18	.	.	PUNCT
cjfa-52245	134	1	therefore	therefore	ADV
cjfa-52245	134	2	,	,	PUNCT
cjfa-52245	134	3	we	we	PRON
cjfa-52245	134	4	can	can	AUX
cjfa-52245	134	5	consider	consider	VERB
cjfa-52245	134	6	(	(	PUNCT
cjfa-52245	134	7	h3	h3	NOUN
cjfa-52245	134	8	)	)	PUNCT
cjfa-52245	134	9	there	there	PRON
cjfa-52245	134	10	is	be	VERB
cjfa-52245	134	11	a	a	DET
cjfa-52245	134	12	significant	significant	ADJ
cjfa-52245	134	13	and	and	CCONJ
cjfa-52245	134	14	positive	positive	ADJ
cjfa-52245	134	15	relationship	relationship	NOUN
cjfa-52245	134	16	between	between	ADP
cjfa-52245	134	17	the	the	DET
cjfa-52245	134	18	size	size	NOUN
cjfa-52245	134	19	of	of	ADP
cjfa-52245	134	20	the	the	DET
cjfa-52245	134	21	company	company	NOUN
cjfa-52245	134	22	and	and	CCONJ
cjfa-52245	134	23	carbon	carbon	NOUN
cjfa-52245	134	24	disclosure	disclosure	NOUN
cjfa-52245	134	25	.	.	PUNCT
cjfa-52245	135	1	profitability	profitability	NOUN
cjfa-52245	135	2	represents	represent	VERB
cjfa-52245	135	3	a	a	DET
cjfa-52245	135	4	proxy	proxy	NOUN
cjfa-52245	135	5	for	for	ADP
cjfa-52245	135	6	market	market	NOUN
cjfa-52245	135	7	pressure	pressure	NOUN
cjfa-52245	135	8	(	(	PUNCT
cjfa-52245	135	9	gonzalez	gonzalez	PROPN
cjfa-52245	135	10	&	&	CCONJ
cjfa-52245	135	11	ramírez	ramírez	PROPN
cjfa-52245	135	12	,	,	PUNCT
cjfa-52245	135	13	2016	2016	NUM
cjfa-52245	135	14	)	)	PUNCT
cjfa-52245	135	15	.	.	PUNCT
cjfa-52245	136	1	companies	company	NOUN
cjfa-52245	136	2	with	with	ADP
cjfa-52245	136	3	higher	high	ADJ
cjfa-52245	136	4	levels	level	NOUN
cjfa-52245	136	5	of	of	ADP
cjfa-52245	136	6	profitability	profitability	NOUN
cjfa-52245	136	7	will	will	AUX
cjfa-52245	136	8	be	be	AUX
cjfa-52245	136	9	in	in	ADP
cjfa-52245	136	10	a	a	DET
cjfa-52245	136	11	better	well	ADJ
cjfa-52245	136	12	position	position	NOUN
cjfa-52245	136	13	to	to	PART
cjfa-52245	136	14	face	face	VERB
cjfa-52245	136	15	emissions	emission	NOUN
cjfa-52245	136	16	and	and	CCONJ
cjfa-52245	136	17	disclosure	disclosure	NOUN
cjfa-52245	136	18	costs	cost	NOUN
cjfa-52245	136	19	.	.	PUNCT
cjfa-52245	137	1	legitimacy	legitimacy	NOUN
cjfa-52245	137	2	and	and	CCONJ
cjfa-52245	137	3	stakeholder	stakeholder	NOUN
cjfa-52245	137	4	theory	theory	NOUN
cjfa-52245	137	5	state	state	NOUN
cjfa-52245	137	6	that	that	SCONJ
cjfa-52245	137	7	society	society	NOUN
cjfa-52245	137	8	and	and	CCONJ
cjfa-52245	137	9	investors	investor	NOUN
cjfa-52245	137	10	pressure	pressure	VERB
cjfa-52245	137	11	higher	high	ADJ
cjfa-52245	137	12	disclosure	disclosure	NOUN
cjfa-52245	137	13	from	from	ADP
cjfa-52245	137	14	profitable	profitable	ADJ
cjfa-52245	137	15	companies	company	NOUN
cjfa-52245	137	16	.	.	PUNCT
cjfa-52245	138	1	the	the	PRON
cjfa-52245	138	2	larger	large	ADJ
cjfa-52245	138	3	the	the	DET
cjfa-52245	138	4	company	company	NOUN
cjfa-52245	138	5	,	,	PUNCT
cjfa-52245	138	6	the	the	PRON
cjfa-52245	138	7	more	more	ADJ
cjfa-52245	138	8	it	it	PRON
cjfa-52245	138	9	becomes	become	VERB
cjfa-52245	138	10	the	the	DET
cjfa-52245	138	11	target	target	NOUN
cjfa-52245	138	12	of	of	ADP
cjfa-52245	138	13	policy	policy	NOUN
cjfa-52245	138	14	,	,	PUNCT
cjfa-52245	138	15	media	medium	NOUN
cjfa-52245	138	16	,	,	PUNCT
cjfa-52245	138	17	social	social	ADJ
cjfa-52245	138	18	organizations	organization	NOUN
cjfa-52245	138	19	,	,	PUNCT
cjfa-52245	138	20	and	and	CCONJ
cjfa-52245	138	21	society	society	NOUN
cjfa-52245	138	22	,	,	PUNCT
cjfa-52245	138	23	so	so	SCONJ
cjfa-52245	138	24	it	it	PRON
cjfa-52245	138	25	is	be	AUX
cjfa-52245	138	26	under	under	ADP
cjfa-52245	138	27	greater	great	ADJ
cjfa-52245	138	28	pressure	pressure	NOUN
cjfa-52245	138	29	than	than	ADP
cjfa-52245	138	30	small	small	ADJ
cjfa-52245	138	31	companies	company	NOUN
cjfa-52245	138	32	.	.	PUNCT
cjfa-52245	139	1	companies	company	NOUN
cjfa-52245	139	2	with	with	ADP
cjfa-52245	139	3	high	high	ADJ
cjfa-52245	139	4	profitability	profitability	NOUN
cjfa-52245	139	5	assume	assume	VERB
cjfa-52245	139	6	that	that	SCONJ
cjfa-52245	139	7	information	information	NOUN
cjfa-52245	139	8	disclosure	disclosure	NOUN
cjfa-52245	139	9	is	be	AUX
cjfa-52245	139	10	a	a	DET
cjfa-52245	139	11	signal	signal	NOUN
cjfa-52245	139	12	that	that	SCONJ
cjfa-52245	139	13	they	they	PRON
cjfa-52245	139	14	can	can	AUX
cjfa-52245	139	15	immediately	immediately	ADV
cjfa-52245	139	16	respond	respond	VERB
cjfa-52245	139	17	effectively	effectively	ADV
cjfa-52245	139	18	to	to	ADP
cjfa-52245	139	19	environmental	environmental	ADJ
cjfa-52245	139	20	pressures	pressure	NOUN
cjfa-52245	139	21	.	.	PUNCT
cjfa-52245	140	1	responding	respond	VERB
cjfa-52245	140	2	to	to	ADP
cjfa-52245	140	3	stakeholders	stakeholder	NOUN
cjfa-52245	140	4	,	,	PUNCT
cjfa-52245	140	5	profitable	profitable	ADJ
cjfa-52245	140	6	companies	company	NOUN
cjfa-52245	140	7	tend	tend	VERB
cjfa-52245	140	8	to	to	PART
cjfa-52245	140	9	respond	respond	VERB
cjfa-52245	140	10	to	to	ADP
cjfa-52245	140	11	this	this	DET
cjfa-52245	140	12	pressure	pressure	NOUN
cjfa-52245	140	13	to	to	PART
cjfa-52245	140	14	gain	gain	VERB
cjfa-52245	140	15	public	public	ADJ
cjfa-52245	140	16	trust	trust	NOUN
cjfa-52245	140	17	so	so	SCONJ
cjfa-52245	140	18	that	that	SCONJ
cjfa-52245	140	19	they	they	PRON
cjfa-52245	140	20	legitimize	legitimize	VERB
cjfa-52245	140	21	the	the	DET
cjfa-52245	140	22	way	way	NOUN
cjfa-52245	140	23	the	the	DET
cjfa-52245	140	24	company	company	NOUN
cjfa-52245	140	25	makes	make	VERB
cjfa-52245	140	26	profits	profit	NOUN
cjfa-52245	140	27	(	(	PUNCT
cjfa-52245	140	28	desai	desai	PROPN
cjfa-52245	140	29	,	,	PUNCT
cjfa-52245	140	30	2022	2022	NUM
cjfa-52245	140	31	)	)	PUNCT
cjfa-52245	140	32	.	.	PUNCT
cjfa-52245	141	1	on	on	ADP
cjfa-52245	141	2	the	the	DET
cjfa-52245	141	3	other	other	ADJ
cjfa-52245	141	4	hand	hand	NOUN
cjfa-52245	141	5	,	,	PUNCT
cjfa-52245	141	6	companies	company	NOUN
cjfa-52245	141	7	with	with	ADP
cjfa-52245	141	8	high	high	ADJ
cjfa-52245	141	9	profitability	profitability	NOUN
cjfa-52245	141	10	have	have	VERB
cjfa-52245	141	11	the	the	DET
cjfa-52245	141	12	financial	financial	ADJ
cjfa-52245	141	13	ability	ability	NOUN
cjfa-52245	141	14	to	to	PART
cjfa-52245	141	15	incorporate	incorporate	VERB
cjfa-52245	141	16	carbon	carbon	NOUN
cjfa-52245	141	17	performance	performance	NOUN
cjfa-52245	141	18	into	into	ADP
cjfa-52245	141	19	business	business	NOUN
cjfa-52245	141	20	strategy	strategy	NOUN
cjfa-52245	141	21	(	(	PUNCT
cjfa-52245	141	22	guo	guo	PROPN
cjfa-52245	141	23	&	&	CCONJ
cjfa-52245	141	24	wang	wang	PROPN
cjfa-52245	141	25	,	,	PUNCT
cjfa-52245	141	26	2023	2023	NUM
cjfa-52245	141	27	)	)	PUNCT
cjfa-52245	141	28	.	.	PUNCT
cjfa-52245	142	1	despite	despite	SCONJ
cjfa-52245	142	2	the	the	DET
cjfa-52245	142	3	premises	premise	NOUN
cjfa-52245	142	4	supporting	support	VERB
cjfa-52245	142	5	the	the	DET
cjfa-52245	142	6	relationship	relationship	NOUN
cjfa-52245	142	7	between	between	ADP
cjfa-52245	142	8	profitability	profitability	NOUN
cjfa-52245	142	9	and	and	CCONJ
cjfa-52245	142	10	carbon	carbon	NOUN
cjfa-52245	142	11	disclosure	disclosure	NOUN
cjfa-52245	142	12	,	,	PUNCT
cjfa-52245	142	13	empirical	empirical	ADJ
cjfa-52245	142	14	studies	study	NOUN
cjfa-52245	142	15	have	have	AUX
cjfa-52245	142	16	provided	provide	VERB
cjfa-52245	142	17	mixed	mixed	ADJ
cjfa-52245	142	18	results	result	NOUN
cjfa-52245	142	19	.	.	PUNCT
cjfa-52245	143	1	some	some	PRON
cjfa-52245	143	2	have	have	AUX
cjfa-52245	143	3	recorded	record	VERB
cjfa-52245	143	4	a	a	DET
cjfa-52245	143	5	positive	positive	ADJ
cjfa-52245	143	6	relationship	relationship	NOUN
cjfa-52245	143	7	(	(	PUNCT
cjfa-52245	143	8	andrikopoulos	andrikopoulos	PROPN
cjfa-52245	143	9	&	&	CCONJ
cjfa-52245	143	10	kriklani	kriklani	PROPN
cjfa-52245	143	11	,	,	PUNCT
cjfa-52245	143	12	2013	2013	NUM
cjfa-52245	143	13	;	;	PUNCT
cjfa-52245	143	14	desai	desai	PROPN
cjfa-52245	143	15	&	&	CCONJ
cjfa-52245	143	16	raval	raval	PROPN
cjfa-52245	143	17	,	,	PUNCT
cjfa-52245	143	18	2022a	2022a	NUM
cjfa-52245	143	19	)	)	PUNCT
cjfa-52245	143	20	and	and	CCONJ
cjfa-52245	143	21	some	some	PRON
cjfa-52245	143	22	shown	show	VERB
cjfa-52245	143	23	a	a	DET
cjfa-52245	143	24	negative	negative	ADJ
cjfa-52245	143	25	relationship	relationship	NOUN
cjfa-52245	143	26	(	(	PUNCT
cjfa-52245	143	27	desai	desai	PROPN
cjfa-52245	143	28	,	,	PUNCT
cjfa-52245	143	29	2022	2022	NUM
cjfa-52245	143	30	)	)	PUNCT
cjfa-52245	143	31	.	.	PUNCT
cjfa-52245	144	1	the	the	DET
cjfa-52245	144	2	following	follow	VERB
cjfa-52245	144	3	hypothesis	hypothesis	NOUN
cjfa-52245	144	4	(	(	PUNCT
cjfa-52245	144	5	h4	h4	PROPN
cjfa-52245	144	6	)	)	PUNCT
cjfa-52245	144	7	may	may	AUX
cjfa-52245	144	8	be	be	AUX
cjfa-52245	144	9	considered	consider	VERB
cjfa-52245	144	10	there	there	PRON
cjfa-52245	144	11	is	be	VERB
cjfa-52245	144	12	a	a	DET
cjfa-52245	144	13	positive	positive	ADJ
cjfa-52245	144	14	relationship	relationship	NOUN
cjfa-52245	144	15	between	between	ADP
cjfa-52245	144	16	profitability	profitability	NOUN
cjfa-52245	144	17	and	and	CCONJ
cjfa-52245	144	18	carbon	carbon	NOUN
cjfa-52245	144	19	disclosure	disclosure	NOUN
cjfa-52245	144	20	.	.	PUNCT
cjfa-52245	145	1	media	medium	NOUN
cjfa-52245	145	2	pressure	pressure	NOUN
cjfa-52245	145	3	and	and	CCONJ
cjfa-52245	145	4	carbon	carbon	NOUN
cjfa-52245	145	5	disclosure	disclosure	NOUN
cjfa-52245	145	6	…	…	PUNCT
cjfa-52245	145	7	1717	1717	NUM
cjfa-52245	145	8	research	research	NOUN
cjfa-52245	145	9	methodsresearch	methodsresearch	NOUN
cjfa-52245	145	10	methods	method	NOUN
cjfa-52245	145	11	to	to	PART
cjfa-52245	145	12	examine	examine	VERB
cjfa-52245	145	13	the	the	DET
cjfa-52245	145	14	role	role	NOUN
cjfa-52245	145	15	of	of	ADP
cjfa-52245	145	16	reputation	reputation	NOUN
cjfa-52245	145	17	pressure	pressure	NOUN
cjfa-52245	145	18	,	,	PUNCT
cjfa-52245	145	19	media	medium	NOUN
cjfa-52245	145	20	pressure	pressure	NOUN
cjfa-52245	145	21	,	,	PUNCT
cjfa-52245	145	22	social	social	ADJ
cjfa-52245	145	23	pressure	pressure	NOUN
cjfa-52245	145	24	,	,	PUNCT
cjfa-52245	145	25	and	and	CCONJ
cjfa-52245	145	26	market	market	NOUN
cjfa-52245	145	27	pressure	pressure	NOUN
cjfa-52245	145	28	,	,	PUNCT
cjfa-52245	145	29	a	a	DET
cjfa-52245	145	30	quantitative	quantitative	ADJ
cjfa-52245	145	31	research	research	NOUN
cjfa-52245	145	32	approach	approach	NOUN
cjfa-52245	145	33	was	be	AUX
cjfa-52245	145	34	adopted	adopt	VERB
cjfa-52245	145	35	.	.	PUNCT
cjfa-52245	146	1	secondary	secondary	ADJ
cjfa-52245	146	2	data	datum	NOUN
cjfa-52245	146	3	was	be	AUX
cjfa-52245	146	4	collected	collect	VERB
cjfa-52245	146	5	from	from	ADP
cjfa-52245	146	6	stock	stock	NOUN
cjfa-52245	146	7	exchanges	exchange	NOUN
cjfa-52245	146	8	and	and	CCONJ
cjfa-52245	146	9	green	green	ADJ
cjfa-52245	146	10	rating	rating	NOUN
cjfa-52245	146	11	sites	site	NOUN
cjfa-52245	146	12	.	.	PUNCT
cjfa-52245	147	1	utilizing	utilize	VERB
cjfa-52245	147	2	web	web	NOUN
cjfa-52245	147	3	crawler	crawler	NOUN
cjfa-52245	147	4	technology	technology	NOUN
cjfa-52245	147	5	,	,	PUNCT
cjfa-52245	147	6	a	a	DET
cjfa-52245	147	7	mature	mature	ADJ
cjfa-52245	147	8	and	and	CCONJ
cjfa-52245	147	9	popular	popular	ADJ
cjfa-52245	147	10	technology	technology	NOUN
cjfa-52245	147	11	in	in	ADP
cjfa-52245	147	12	computer	computer	NOUN
cjfa-52245	147	13	science	science	NOUN
cjfa-52245	147	14	and	and	CCONJ
cjfa-52245	147	15	information	information	NOUN
cjfa-52245	147	16	of	of	ADP
cjfa-52245	147	17	media	medium	NOUN
cjfa-52245	147	18	coverage	coverage	NOUN
cjfa-52245	147	19	is	be	AUX
cjfa-52245	147	20	determined	determine	VERB
cjfa-52245	147	21	(	(	PUNCT
cjfa-52245	147	22	li	li	PROPN
cjfa-52245	147	23	,	,	PUNCT
cjfa-52245	147	24	2023	2023	NUM
cjfa-52245	147	25	)	)	PUNCT
cjfa-52245	147	26	.	.	PUNCT
cjfa-52245	148	1	this	this	DET
cjfa-52245	148	2	study	study	NOUN
cjfa-52245	148	3	used	use	VERB
cjfa-52245	148	4	36	36	NUM
cjfa-52245	148	5	samples	sample	NOUN
cjfa-52245	148	6	of	of	ADP
cjfa-52245	148	7	firms	firm	NOUN
cjfa-52245	148	8	traded	trade	VERB
cjfa-52245	148	9	in	in	ADP
cjfa-52245	148	10	ise	ise	NOUN
cjfa-52245	148	11	(	(	PUNCT
cjfa-52245	148	12	indonesia	indonesia	PROPN
cjfa-52245	148	13	stock	stock	PROPN
cjfa-52245	148	14	exchange	exchange	PROPN
cjfa-52245	148	15	)	)	PUNCT
cjfa-52245	148	16	and	and	CCONJ
cjfa-52245	148	17	receiving	receive	VERB
cjfa-52245	148	18	proper	proper	ADJ
cjfa-52245	148	19	’s	’s	NOUN
cjfa-52245	148	20	rating	rating	NOUN
cjfa-52245	148	21	awards	award	NOUN
cjfa-52245	148	22	in	in	ADP
cjfa-52245	148	23	2019	2019	NUM
cjfa-52245	148	24	-	-	SYM
cjfa-52245	148	25	2021	2021	NUM
cjfa-52245	148	26	from	from	ADP
cjfa-52245	148	27	the	the	DET
cjfa-52245	148	28	ministry	ministry	PROPN
cjfa-52245	148	29	of	of	ADP
cjfa-52245	148	30	environment	environment	NOUN
cjfa-52245	148	31	and	and	CCONJ
cjfa-52245	148	32	forestry	forestry	NOUN
cjfa-52245	148	33	’s	’s	PART
cjfa-52245	148	34	(	(	PUNCT
cjfa-52245	148	35	klhk	klhk	NOUN
cjfa-52245	148	36	)	)	PUNCT
cjfa-52245	148	37	;	;	PUNCT
cjfa-52245	148	38	a	a	DET
cjfa-52245	148	39	prestigious	prestigious	ADJ
cjfa-52245	148	40	ranking	ranking	ADJ
cjfa-52245	148	41	index	index	NOUN
cjfa-52245	148	42	that	that	PRON
cjfa-52245	148	43	certifies	certify	VERB
cjfa-52245	148	44	the	the	DET
cjfa-52245	148	45	performance	performance	NOUN
cjfa-52245	148	46	of	of	ADP
cjfa-52245	148	47	100	100	NUM
cjfa-52245	148	48	top	top	ADJ
cjfa-52245	148	49	firms	firm	NOUN
cjfa-52245	148	50	in	in	ADP
cjfa-52245	148	51	environmental	environmental	ADJ
cjfa-52245	148	52	management	management	NOUN
cjfa-52245	148	53	in	in	ADP
cjfa-52245	148	54	indonesia	indonesia	PROPN
cjfa-52245	148	55	,	,	PUNCT
cjfa-52245	148	56	exceeding	exceed	VERB
cjfa-52245	148	57	regulatory	regulatory	ADJ
cjfa-52245	148	58	requirements	requirement	NOUN
cjfa-52245	148	59	.	.	PUNCT
cjfa-52245	149	1	purposive	purposive	ADJ
cjfa-52245	149	2	sampling	sample	VERB
cjfa-52245	149	3	with	with	ADP
cjfa-52245	149	4	defined	define	VERB
cjfa-52245	149	5	criteria	criterion	NOUN
cjfa-52245	149	6	was	be	AUX
cjfa-52245	149	7	employed	employ	VERB
cjfa-52245	149	8	to	to	PART
cjfa-52245	149	9	obtain	obtain	VERB
cjfa-52245	149	10	the	the	DET
cjfa-52245	149	11	sample	sample	NOUN
cjfa-52245	149	12	(	(	PUNCT
cjfa-52245	149	13	table	table	NOUN
cjfa-52245	149	14	1	1	NUM
cjfa-52245	149	15	)	)	PUNCT
cjfa-52245	149	16	.	.	PUNCT
cjfa-52245	150	1	there	there	PRON
cjfa-52245	150	2	were	be	VERB
cjfa-52245	150	3	36	36	NUM
cjfa-52245	150	4	firms	firm	NOUN
cjfa-52245	150	5	that	that	PRON
cjfa-52245	150	6	met	meet	VERB
cjfa-52245	150	7	the	the	DET
cjfa-52245	150	8	criteria	criterion	NOUN
cjfa-52245	150	9	with	with	ADP
cjfa-52245	150	10	3	3	NUM
cjfa-52245	150	11	years	year	NOUN
cjfa-52245	150	12	observation	observation	NOUN
cjfa-52245	150	13	.	.	PUNCT
cjfa-52245	151	1	next	next	ADV
cjfa-52245	151	2	,	,	PUNCT
cjfa-52245	151	3	the	the	DET
cjfa-52245	151	4	data	datum	NOUN
cjfa-52245	151	5	was	be	AUX
cjfa-52245	151	6	analyzed	analyze	VERB
cjfa-52245	151	7	using	use	VERB
cjfa-52245	151	8	multiple	multiple	ADJ
cjfa-52245	151	9	linear	linear	ADJ
cjfa-52245	151	10	regression	regression	NOUN
cjfa-52245	151	11	with	with	ADP
cjfa-52245	151	12	3	3	NUM
cjfa-52245	151	13	years	year	NOUN
cjfa-52245	151	14	of	of	ADP
cjfa-52245	151	15	observations	observation	NOUN
cjfa-52245	151	16	(	(	PUNCT
cjfa-52245	151	17	36x3=108	36x3=108	NUM
cjfa-52245	151	18	)	)	PUNCT
cjfa-52245	151	19	,	,	PUNCT
cjfa-52245	151	20	with	with	ADP
cjfa-52245	151	21	fulfillment	fulfillment	NOUN
cjfa-52245	151	22	of	of	ADP
cjfa-52245	151	23	the	the	DET
cjfa-52245	151	24	classical	classical	ADJ
cjfa-52245	151	25	assumption	assumption	NOUN
cjfa-52245	151	26	test	test	NOUN
cjfa-52245	151	27	as	as	ADP
cjfa-52245	151	28	a	a	DET
cjfa-52245	151	29	test	test	NOUN
cjfa-52245	151	30	requirement	requirement	NOUN
cjfa-52245	151	31	.	.	PUNCT
cjfa-52245	152	1	table	table	NOUN
cjfa-52245	152	2	1	1	NUM
cjfa-52245	152	3	.	.	PUNCT
cjfa-52245	153	1	the	the	DET
cjfa-52245	153	2	sample	sample	NOUN
cjfa-52245	153	3	selection	selection	NOUN
cjfa-52245	153	4	stage	stage	NOUN
cjfa-52245	153	5	description	description	NOUN
cjfa-52245	153	6	no	no	PRON
cjfa-52245	153	7	yes	yes	INTJ
cjfa-52245	153	8	manufacturing	manufacturing	NOUN
cjfa-52245	153	9	firms	firm	NOUN
cjfa-52245	153	10	traded	trade	VERB
cjfa-52245	153	11	in	in	ADP
cjfa-52245	153	12	ise	ise	NOUN
cjfa-52245	153	13	(	(	PUNCT
cjfa-52245	153	14	indonesia	indonesia	PROPN
cjfa-52245	153	15	stock	stock	PROPN
cjfa-52245	153	16	exchange	exchange	PROPN
cjfa-52245	153	17	)	)	PUNCT
cjfa-52245	153	18	during	during	ADP
cjfa-52245	153	19	2019	2019	NUM
cjfa-52245	153	20	-	-	SYM
cjfa-52245	153	21	2021	2021	NUM
cjfa-52245	153	22	566	566	NUM
cjfa-52245	153	23	non	non	ADJ
cjfa-52245	153	24	-	-	ADJ
cjfa-52245	153	25	financial	financial	ADJ
cjfa-52245	153	26	firms	firm	NOUN
cjfa-52245	153	27	(	(	PUNCT
cjfa-52245	153	28	134	134	NUM
cjfa-52245	153	29	)	)	PUNCT
cjfa-52245	153	30	432	432	NUM
cjfa-52245	153	31	firms	firm	NOUN
cjfa-52245	153	32	achieving	achieve	VERB
cjfa-52245	153	33	proper	proper	ADJ
cjfa-52245	153	34	rating	rating	NOUN
cjfa-52245	153	35	(	(	PUNCT
cjfa-52245	153	36	355	355	NUM
cjfa-52245	153	37	)	)	PUNCT
cjfa-52245	153	38	77	77	NUM
cjfa-52245	153	39	firms	firm	NOUN
cjfa-52245	153	40	which	which	PRON
cjfa-52245	153	41	do	do	AUX
cjfa-52245	153	42	not	not	PART
cjfa-52245	153	43	disclose	disclose	VERB
cjfa-52245	153	44	indicator	indicator	NOUN
cjfa-52245	153	45	of	of	ADP
cjfa-52245	153	46	carbon	carbon	NOUN
cjfa-52245	153	47	emission	emission	NOUN
cjfa-52245	153	48	(	(	PUNCT
cjfa-52245	153	49	41	41	NUM
cjfa-52245	153	50	)	)	PUNCT
cjfa-52245	153	51	36	36	NUM
cjfa-52245	153	52	sample	sample	NOUN
cjfa-52245	153	53	based	base	VERB
cjfa-52245	153	54	on	on	ADP
cjfa-52245	153	55	the	the	DET
cjfa-52245	153	56	criteria	criterion	NOUN
cjfa-52245	153	57	36	36	NUM
cjfa-52245	153	58	year	year	NOUN
cjfa-52245	153	59	of	of	ADP
cjfa-52245	153	60	observation	observation	NOUN
cjfa-52245	153	61	3	3	NUM
cjfa-52245	153	62	total	total	NOUN
cjfa-52245	153	63	unit	unit	NOUN
cjfa-52245	153	64	of	of	ADP
cjfa-52245	153	65	analysis	analysis	NOUN
cjfa-52245	153	66	during	during	ADP
cjfa-52245	153	67	the	the	DET
cjfa-52245	153	68	period	period	NOUN
cjfa-52245	153	69	of	of	ADP
cjfa-52245	153	70	2019	2019	NUM
cjfa-52245	153	71	-	-	SYM
cjfa-52245	153	72	2021	2021	NUM
cjfa-52245	154	1	108	108	NUM
cjfa-52245	154	2	s	s	NOUN
cjfa-52245	154	3	o	o	NOUN
cjfa-52245	154	4	u	u	NOUN
cjfa-52245	154	5	r	r	NOUN
cjfa-52245	154	6	c	c	NOUN
cjfa-52245	154	7	e	e	NOUN
cjfa-52245	154	8	:	:	PUNCT
cjfa-52245	154	9	author	author	NOUN
cjfa-52245	154	10	own	own	ADJ
cjfa-52245	154	11	calculation	calculation	NOUN
cjfa-52245	154	12	.	.	PUNCT
cjfa-52245	155	1	fidiana	fidiana	PROPN
cjfa-52245	155	2	fidiana1818	fidiana1818	PROPN
cjfa-52245	155	3	results	result	NOUN
cjfa-52245	155	4	and	and	CCONJ
cjfa-52245	155	5	discussionresults	discussionresult	NOUN
cjfa-52245	155	6	and	and	CCONJ
cjfa-52245	155	7	discussion	discussion	NOUN
cjfa-52245	155	8	descriptive	descriptive	ADJ
cjfa-52245	155	9	statistics	statistic	NOUN
cjfa-52245	155	10	describe	describe	VERB
cjfa-52245	155	11	the	the	DET
cjfa-52245	155	12	mean	mean	ADJ
cjfa-52245	155	13	,	,	PUNCT
cjfa-52245	155	14	maximum	maximum	ADJ
cjfa-52245	155	15	,	,	PUNCT
cjfa-52245	155	16	minimum	minimum	ADJ
cjfa-52245	155	17	and	and	CCONJ
cjfa-52245	155	18	standard	standard	ADJ
cjfa-52245	155	19	deviation	deviation	NOUN
cjfa-52245	155	20	of	of	ADP
cjfa-52245	155	21	data	datum	NOUN
cjfa-52245	155	22	for	for	ADP
cjfa-52245	155	23	the	the	DET
cjfa-52245	155	24	variables	variable	NOUN
cjfa-52245	155	25	tested	test	VERB
cjfa-52245	155	26	in	in	ADP
cjfa-52245	155	27	this	this	DET
cjfa-52245	155	28	research	research	NOUN
cjfa-52245	155	29	(	(	PUNCT
cjfa-52245	155	30	see	see	VERB
cjfa-52245	155	31	table	table	NOUN
cjfa-52245	155	32	2	2	NUM
cjfa-52245	155	33	)	)	PUNCT
cjfa-52245	155	34	.	.	PUNCT
cjfa-52245	156	1	based	base	VERB
cjfa-52245	156	2	on	on	ADP
cjfa-52245	156	3	the	the	DET
cjfa-52245	156	4	results	result	NOUN
cjfa-52245	156	5	of	of	ADP
cjfa-52245	156	6	the	the	DET
cjfa-52245	156	7	variable	variable	ADJ
cjfa-52245	156	8	description	description	NOUN
cjfa-52245	156	9	test	test	NOUN
cjfa-52245	156	10	,	,	PUNCT
cjfa-52245	156	11	the	the	DET
cjfa-52245	156	12	observed	observe	VERB
cjfa-52245	156	13	data	datum	NOUN
cjfa-52245	156	14	can	can	AUX
cjfa-52245	156	15	be	be	AUX
cjfa-52245	156	16	summarized	summarize	VERB
cjfa-52245	156	17	as	as	SCONJ
cjfa-52245	156	18	follows	follow	VERB
cjfa-52245	156	19	that	that	SCONJ
cjfa-52245	156	20	disclosure	disclosure	NOUN
cjfa-52245	156	21	of	of	ADP
cjfa-52245	156	22	carbon	carbon	NOUN
cjfa-52245	156	23	emissions	emission	NOUN
cjfa-52245	156	24	in	in	ADP
cjfa-52245	156	25	many	many	ADJ
cjfa-52245	156	26	developing	develop	VERB
cjfa-52245	156	27	countries	country	NOUN
cjfa-52245	156	28	(	(	PUNCT
cjfa-52245	156	29	desai	desai	PROPN
cjfa-52245	156	30	,	,	PUNCT
cjfa-52245	156	31	2022	2022	NUM
cjfa-52245	156	32	)	)	PUNCT
cjfa-52245	156	33	including	include	VERB
cjfa-52245	156	34	indonesia	indonesia	PROPN
cjfa-52245	156	35	is	be	AUX
cjfa-52245	156	36	still	still	ADV
cjfa-52245	156	37	voluntary	voluntary	ADJ
cjfa-52245	156	38	and	and	CCONJ
cjfa-52245	156	39	not	not	PART
cjfa-52245	156	40	yet	yet	ADV
cjfa-52245	156	41	established	establish	VERB
cjfa-52245	156	42	.	.	PUNCT
cjfa-52245	157	1	table	table	NOUN
cjfa-52245	157	2	2	2	NUM
cjfa-52245	157	3	.	.	PUNCT
cjfa-52245	158	1	statistical	statistical	ADJ
cjfa-52245	158	2	analysis	analysis	NOUN
cjfa-52245	158	3	description	description	NOUN
cjfa-52245	158	4	variables	variable	VERB
cjfa-52245	158	5	n	n	CCONJ
cjfa-52245	158	6	lower	low	ADJ
cjfa-52245	158	7	limit	limit	VERB
cjfa-52245	158	8	upper	upper	ADJ
cjfa-52245	158	9	limit	limit	NOUN
cjfa-52245	158	10	average	average	ADJ
cjfa-52245	158	11	deviation	deviation	NOUN
cjfa-52245	158	12	carbon	carbon	NOUN
cjfa-52245	158	13	emission	emission	NOUN
cjfa-52245	158	14	disclosure	disclosure	NOUN
cjfa-52245	159	1	108	108	NUM
cjfa-52245	159	2	0.051	0.051	NUM
cjfa-52245	159	3	0.415	0.415	NUM
cjfa-52245	159	4	0.21160	0.21160	NUM
cjfa-52245	159	5	0.124461	0.124461	NUM
cjfa-52245	159	6	proper	proper	ADJ
cjfa-52245	159	7	108	108	NUM
cjfa-52245	159	8	0.000	0.000	NUM
cjfa-52245	159	9	5.000	5.000	NUM
cjfa-52245	159	10	3.19000	3.19000	NUM
cjfa-52245	159	11	1.370000	1.370000	NUM
cjfa-52245	159	12	media	medium	NOUN
cjfa-52245	159	13	exposure	exposure	NOUN
cjfa-52245	159	14	108	108	NUM
cjfa-52245	159	15	0.247	0.247	NUM
cjfa-52245	159	16	0.512	0.512	NUM
cjfa-52245	159	17	0.26521	0.26521	NUM
cjfa-52245	159	18	0.130012	0.130012	NUM
cjfa-52245	159	19	size	size	NOUN
cjfa-52245	159	20	108	108	NUM
cjfa-52245	159	21	3.421	3.421	NUM
cjfa-52245	159	22	3.510	3.510	NUM
cjfa-52245	159	23	3.41244	3.41244	NUM
cjfa-52245	159	24	0.071237	0.071237	NUM
cjfa-52245	159	25	profitability	profitability	NOUN
cjfa-52245	159	26	108	108	NUM
cjfa-52245	159	27	-2.108	-2.108	NUM
cjfa-52245	159	28	0.322	0.322	NUM
cjfa-52245	159	29	0.04137	0.04137	NUM
cjfa-52245	159	30	0.259173	0.259173	NUM
cjfa-52245	159	31	s	s	PART
cjfa-52245	159	32	o	o	X
cjfa-52245	159	33	u	u	NOUN
cjfa-52245	159	34	r	r	NOUN
cjfa-52245	159	35	c	c	NOUN
cjfa-52245	159	36	e	e	NOUN
cjfa-52245	159	37	:	:	PUNCT
cjfa-52245	159	38	own	own	ADJ
cjfa-52245	159	39	statistic	statistic	ADJ
cjfa-52245	159	40	calculation	calculation	NOUN
cjfa-52245	159	41	.	.	PUNCT
cjfa-52245	160	1	many	many	ADJ
cjfa-52245	160	2	efforts	effort	NOUN
cjfa-52245	160	3	to	to	PART
cjfa-52245	160	4	disclose	disclose	VERB
cjfa-52245	160	5	carbon	carbon	NOUN
cjfa-52245	160	6	emissions	emission	NOUN
cjfa-52245	160	7	are	be	AUX
cjfa-52245	160	8	related	relate	VERB
cjfa-52245	160	9	to	to	ADP
cjfa-52245	160	10	the	the	DET
cjfa-52245	160	11	motivation	motivation	NOUN
cjfa-52245	160	12	to	to	PART
cjfa-52245	160	13	gain	gain	VERB
cjfa-52245	160	14	reputation	reputation	NOUN
cjfa-52245	160	15	and	and	CCONJ
cjfa-52245	160	16	meet	meet	VERB
cjfa-52245	160	17	stakeholder	stakeholder	NOUN
cjfa-52245	160	18	pressure	pressure	NOUN
cjfa-52245	160	19	as	as	ADV
cjfa-52245	160	20	well	well	ADV
cjfa-52245	160	21	as	as	ADP
cjfa-52245	160	22	to	to	PART
cjfa-52245	160	23	send	send	VERB
cjfa-52245	160	24	a	a	DET
cjfa-52245	160	25	signal	signal	NOUN
cjfa-52245	160	26	that	that	SCONJ
cjfa-52245	160	27	the	the	DET
cjfa-52245	160	28	entity	entity	NOUN
cjfa-52245	160	29	is	be	AUX
cjfa-52245	160	30	committed	commit	VERB
cjfa-52245	160	31	to	to	ADP
cjfa-52245	160	32	reducing	reduce	VERB
cjfa-52245	160	33	carbon	carbon	NOUN
cjfa-52245	160	34	emissions	emission	NOUN
cjfa-52245	160	35	.	.	PUNCT
cjfa-52245	161	1	disclosure	disclosure	NOUN
cjfa-52245	161	2	of	of	ADP
cjfa-52245	161	3	carbon	carbon	NOUN
cjfa-52245	161	4	emissions	emission	NOUN
cjfa-52245	161	5	can	can	AUX
cjfa-52245	161	6	also	also	ADV
cjfa-52245	161	7	function	function	VERB
cjfa-52245	161	8	as	as	ADP
cjfa-52245	161	9	a	a	DET
cjfa-52245	161	10	competitive	competitive	ADJ
cjfa-52245	161	11	advantage	advantage	NOUN
cjfa-52245	161	12	that	that	PRON
cjfa-52245	161	13	differentiates	differentiate	VERB
cjfa-52245	161	14	an	an	DET
cjfa-52245	161	15	entity	entity	NOUN
cjfa-52245	161	16	from	from	ADP
cjfa-52245	161	17	competitors	competitor	NOUN
cjfa-52245	161	18	.	.	PUNCT
cjfa-52245	162	1	the	the	DET
cjfa-52245	162	2	probability	probability	NOUN
cjfa-52245	162	3	value	value	NOUN
cjfa-52245	162	4	for	for	ADP
cjfa-52245	162	5	a	a	DET
cjfa-52245	162	6	proper	proper	ADJ
cjfa-52245	162	7	certificate	certificate	NOUN
cjfa-52245	162	8	is	be	AUX
cjfa-52245	162	9	greater	great	ADJ
cjfa-52245	162	10	than	than	ADP
cjfa-52245	162	11	5	5	NUM
cjfa-52245	162	12	%	%	NOUN
cjfa-52245	162	13	which	which	PRON
cjfa-52245	162	14	means	mean	VERB
cjfa-52245	162	15	h1	h1	PROPN
cjfa-52245	162	16	is	be	AUX
cjfa-52245	162	17	rejected	reject	VERB
cjfa-52245	162	18	.	.	PUNCT
cjfa-52245	163	1	reputational	reputational	ADJ
cjfa-52245	163	2	pressure	pressure	NOUN
cjfa-52245	163	3	reflected	reflect	VERB
cjfa-52245	163	4	by	by	ADP
cjfa-52245	163	5	the	the	DET
cjfa-52245	163	6	proper	proper	ADJ
cjfa-52245	163	7	rating	rating	NOUN
cjfa-52245	163	8	has	have	VERB
cjfa-52245	163	9	no	no	DET
cjfa-52245	163	10	effect	effect	NOUN
cjfa-52245	163	11	on	on	ADP
cjfa-52245	163	12	carbon	carbon	NOUN
cjfa-52245	163	13	disclosure	disclosure	NOUN
cjfa-52245	163	14	.	.	PUNCT
cjfa-52245	164	1	environmental	environmental	ADJ
cjfa-52245	164	2	certificates	certificate	NOUN
cjfa-52245	164	3	fail	fail	VERB
cjfa-52245	164	4	to	to	PART
cjfa-52245	164	5	motivate	motivate	VERB
cjfa-52245	164	6	corporates	corporate	NOUN
cjfa-52245	164	7	to	to	PART
cjfa-52245	164	8	disclose	disclose	VERB
cjfa-52245	164	9	carbon	carbon	NOUN
cjfa-52245	164	10	emissions	emission	NOUN
cjfa-52245	164	11	.	.	PUNCT
cjfa-52245	165	1	it	it	PRON
cjfa-52245	165	2	’s	’	VERB
cjfa-52245	165	3	not	not	PART
cjfa-52245	165	4	in	in	ADP
cjfa-52245	165	5	line	line	NOUN
cjfa-52245	165	6	with	with	ADP
cjfa-52245	165	7	previous	previous	ADJ
cjfa-52245	165	8	research	research	NOUN
cjfa-52245	165	9	that	that	SCONJ
cjfa-52245	165	10	rating	rating	NOUN
cjfa-52245	165	11	is	be	AUX
cjfa-52245	165	12	a	a	DET
cjfa-52245	165	13	significant	significant	ADJ
cjfa-52245	165	14	determinant	determinant	NOUN
cjfa-52245	165	15	of	of	ADP
cjfa-52245	165	16	the	the	DET
cjfa-52245	165	17	level	level	NOUN
cjfa-52245	165	18	of	of	ADP
cjfa-52245	165	19	voluntary	voluntary	ADJ
cjfa-52245	165	20	disclosure	disclosure	NOUN
cjfa-52245	165	21	including	include	VERB
cjfa-52245	165	22	carbon	carbon	NOUN
cjfa-52245	165	23	disclosure	disclosure	NOUN
cjfa-52245	165	24	(	(	PUNCT
cjfa-52245	165	25	okereke	okereke	ADJ
cjfa-52245	165	26	,	,	PUNCT
cjfa-52245	165	27	2007	2007	NUM
cjfa-52245	165	28	)	)	PUNCT
cjfa-52245	165	29	.	.	PUNCT
cjfa-52245	166	1	media	media	NOUN
cjfa-52245	166	2	pressure	pressure	NOUN
cjfa-52245	166	3	and	and	CCONJ
cjfa-52245	166	4	carbon	carbon	NOUN
cjfa-52245	166	5	disclosure	disclosure	NOUN
cjfa-52245	166	6	…	…	PUNCT
cjfa-52245	166	7	1919	1919	NUM
cjfa-52245	166	8	table	table	NOUN
cjfa-52245	166	9	3	3	NUM
cjfa-52245	166	10	.	.	PUNCT
cjfa-52245	166	11	concise	concise	ADJ
cjfa-52245	166	12	tabulation	tabulation	NOUN
cjfa-52245	166	13	of	of	ADP
cjfa-52245	166	14	linear	linear	PROPN
cjfa-52245	166	15	tests	test	NOUN
cjfa-52245	166	16	model	model	NOUN
cjfa-52245	166	17	ced	ce	VERB
cjfa-52245	166	18	=	=	PUNCT
cjfa-52245	167	1	a	a	PRON
cjfa-52245	167	2	+	+	X
cjfa-52245	167	3	β	β	X
cjfa-52245	167	4	1	1	NUM
cjfa-52245	167	5	tr	tr	VERB
cjfa-52245	167	6	+	+	ADJ
cjfa-52245	167	7	β	β	X
cjfa-52245	167	8	2	2	NUM
cjfa-52245	167	9	tl	tl	PROPN
cjfa-52245	167	10	+	+	X
cjfa-52245	167	11	β	β	X
cjfa-52245	167	12	3	3	NUM
cjfa-52245	167	13	ts	ts	ADP
cjfa-52245	167	14	+	+	X
cjfa-52245	167	15	β	β	X
cjfa-52245	167	16	4	4	NUM
cjfa-52245	167	17	tp	tp	NOUN
cjfa-52245	167	18	+	+	CCONJ
cjfa-52245	167	19	e	e	NOUN
cjfa-52245	167	20	variable	variable	ADJ
cjfa-52245	167	21	sign	sign	NOUN
cjfa-52245	167	22	coefficient	coefficient	VERB
cjfa-52245	167	23	sig	sig	NOUN
cjfa-52245	167	24	.	.	PUNCT
cjfa-52245	168	1	tr	tr	PUNCT
cjfa-52245	168	2	(	(	PUNCT
cjfa-52245	168	3	proper	proper	ADJ
cjfa-52245	168	4	)	)	PUNCT
cjfa-52245	169	1	+	+	CCONJ
cjfa-52245	169	2	57.010	57.010	NUM
cjfa-52245	169	3	.269	.269	NUM
cjfa-52245	169	4	tl	tl	PROPN
cjfa-52245	169	5	(	(	PUNCT
cjfa-52245	169	6	me	i	PRON
cjfa-52245	169	7	)	)	PUNCT
cjfa-52245	169	8	+	+	CCONJ
cjfa-52245	169	9	0.563	0.563	NUM
cjfa-52245	169	10	.001	.001	NUM
cjfa-52245	169	11	ts	ts	ADP
cjfa-52245	169	12	(	(	PUNCT
cjfa-52245	169	13	size	size	NOUN
cjfa-52245	169	14	)	)	PUNCT
cjfa-52245	169	15	+	+	CCONJ
cjfa-52245	169	16	0.412	0.412	NUM
cjfa-52245	169	17	.066	.066	NUM
cjfa-52245	169	18	tp	tp	PART
cjfa-52245	169	19	(	(	PUNCT
cjfa-52245	169	20	profit	profit	NOUN
cjfa-52245	169	21	)	)	PUNCT
cjfa-52245	169	22	+	+	CCONJ
cjfa-52245	169	23	0.031	0.031	NUM
cjfa-52245	169	24	.512	.512	NUM
cjfa-52245	169	25	constant	constant	ADJ
cjfa-52245	169	26	-1.265	-1.265	NOUN
cjfa-52245	169	27	.064	.064	NUM
cjfa-52245	169	28	rsquare	rsquare	NOUN
cjfa-52245	169	29	31.2	31.2	NUM
cjfa-52245	169	30	%	%	NOUN
cjfa-52245	169	31	prob	prob	NOUN
cjfa-52245	169	32	.	.	PUNCT
cjfa-52245	170	1	f	f	PROPN
cjfa-52245	171	1	0.000	0.000	NUM
cjfa-52245	171	2	n	n	PRON
cjfa-52245	171	3	108	108	NUM
cjfa-52245	171	4	s	s	NOUN
cjfa-52245	171	5	o	o	NOUN
cjfa-52245	171	6	u	u	NOUN
cjfa-52245	171	7	r	r	NOUN
cjfa-52245	171	8	c	c	NOUN
cjfa-52245	171	9	e	e	NOUN
cjfa-52245	171	10	:	:	PUNCT
cjfa-52245	171	11	own	own	ADJ
cjfa-52245	171	12	statistic	statistic	ADJ
cjfa-52245	171	13	calculation	calculation	NOUN
cjfa-52245	171	14	.	.	PUNCT
cjfa-52245	172	1	the	the	DET
cjfa-52245	172	2	most	most	ADV
cjfa-52245	172	3	important	important	ADJ
cjfa-52245	172	4	thing	thing	NOUN
cjfa-52245	172	5	underlying	underlie	VERB
cjfa-52245	172	6	this	this	DET
cjfa-52245	172	7	fact	fact	NOUN
cjfa-52245	172	8	is	be	AUX
cjfa-52245	172	9	that	that	SCONJ
cjfa-52245	172	10	the	the	DET
cjfa-52245	172	11	nature	nature	NOUN
cjfa-52245	172	12	of	of	ADP
cjfa-52245	172	13	carbon	carbon	NOUN
cjfa-52245	172	14	emissions	emission	NOUN
cjfa-52245	172	15	disclosure	disclosure	NOUN
cjfa-52245	172	16	is	be	AUX
cjfa-52245	172	17	voluntary	voluntary	ADJ
cjfa-52245	172	18	,	,	PUNCT
cjfa-52245	172	19	so	so	SCONJ
cjfa-52245	172	20	that	that	SCONJ
cjfa-52245	172	21	only	only	ADV
cjfa-52245	172	22	a	a	DET
cjfa-52245	172	23	few	few	ADJ
cjfa-52245	172	24	companies	company	NOUN
cjfa-52245	172	25	participate	participate	VERB
cjfa-52245	172	26	in	in	ADP
cjfa-52245	172	27	disclosing	disclose	VERB
cjfa-52245	172	28	carbon	carbon	NOUN
cjfa-52245	172	29	emissions	emission	NOUN
cjfa-52245	172	30	.	.	PUNCT
cjfa-52245	173	1	therefore	therefore	ADV
cjfa-52245	173	2	,	,	PUNCT
cjfa-52245	173	3	the	the	DET
cjfa-52245	173	4	various	various	ADJ
cjfa-52245	173	5	dimensions	dimension	NOUN
cjfa-52245	173	6	that	that	PRON
cjfa-52245	173	7	can	can	AUX
cjfa-52245	173	8	motivate	motivate	VERB
cjfa-52245	173	9	carbon	carbon	NOUN
cjfa-52245	173	10	emissions	emission	NOUN
cjfa-52245	173	11	disclosure	disclosure	NOUN
cjfa-52245	173	12	have	have	AUX
cjfa-52245	173	13	not	not	PART
cjfa-52245	173	14	yet	yet	ADV
cjfa-52245	173	15	received	receive	VERB
cjfa-52245	173	16	established	establish	VERB
cjfa-52245	173	17	statistical	statistical	ADJ
cjfa-52245	173	18	support	support	NOUN
cjfa-52245	173	19	.	.	PUNCT
cjfa-52245	174	1	more	more	ADV
cjfa-52245	174	2	specifically	specifically	ADV
cjfa-52245	174	3	,	,	PUNCT
cjfa-52245	174	4	based	base	VERB
cjfa-52245	174	5	on	on	ADP
cjfa-52245	174	6	a	a	DET
cjfa-52245	174	7	selected	select	VERB
cjfa-52245	174	8	sample	sample	NOUN
cjfa-52245	174	9	of	of	ADP
cjfa-52245	174	10	companies	company	NOUN
cjfa-52245	174	11	,	,	PUNCT
cjfa-52245	174	12	the	the	DET
cjfa-52245	174	13	statistical	statistical	ADJ
cjfa-52245	174	14	data	datum	NOUN
cjfa-52245	174	15	of	of	ADP
cjfa-52245	174	16	this	this	DET
cjfa-52245	174	17	research	research	NOUN
cjfa-52245	174	18	shows	show	VERB
cjfa-52245	174	19	that	that	SCONJ
cjfa-52245	174	20	entities	entity	NOUN
cjfa-52245	174	21	only	only	ADV
cjfa-52245	174	22	disclose	disclose	VERB
cjfa-52245	174	23	around	around	ADP
cjfa-52245	174	24	21	21	NUM
cjfa-52245	174	25	%	%	NOUN
cjfa-52245	174	26	of	of	ADP
cjfa-52245	174	27	the	the	DET
cjfa-52245	174	28	total	total	ADJ
cjfa-52245	174	29	carbon	carbon	NOUN
cjfa-52245	174	30	emission	emission	NOUN
cjfa-52245	174	31	disclosure	disclosure	NOUN
cjfa-52245	174	32	items	item	NOUN
cjfa-52245	174	33	that	that	PRON
cjfa-52245	174	34	they	they	PRON
cjfa-52245	174	35	should	should	AUX
cjfa-52245	174	36	.	.	PUNCT
cjfa-52245	175	1	it	it	PRON
cjfa-52245	175	2	can	can	AUX
cjfa-52245	175	3	be	be	AUX
cjfa-52245	175	4	ensured	ensure	VERB
cjfa-52245	175	5	that	that	SCONJ
cjfa-52245	175	6	the	the	DET
cjfa-52245	175	7	selection	selection	NOUN
cjfa-52245	175	8	of	of	ADP
cjfa-52245	175	9	disclosure	disclosure	NOUN
cjfa-52245	175	10	items	item	NOUN
cjfa-52245	175	11	by	by	ADP
cjfa-52245	175	12	corporates	corporate	NOUN
cjfa-52245	175	13	is	be	AUX
cjfa-52245	175	14	close	close	ADJ
cjfa-52245	175	15	to	to	ADP
cjfa-52245	175	16	the	the	DET
cjfa-52245	175	17	items	item	NOUN
cjfa-52245	175	18	that	that	PRON
cjfa-52245	175	19	are	be	AUX
cjfa-52245	175	20	safest	safest	ADJ
cjfa-52245	175	21	for	for	ADP
cjfa-52245	175	22	corporates	corporate	NOUN
cjfa-52245	175	23	.	.	PUNCT
cjfa-52245	176	1	so	so	ADV
cjfa-52245	176	2	,	,	PUNCT
cjfa-52245	176	3	the	the	DET
cjfa-52245	176	4	voluntary	voluntary	ADJ
cjfa-52245	176	5	nature	nature	NOUN
cjfa-52245	176	6	of	of	ADP
cjfa-52245	176	7	carbon	carbon	NOUN
cjfa-52245	176	8	emissions	emission	NOUN
cjfa-52245	176	9	disclosure	disclosure	NOUN
cjfa-52245	176	10	is	be	AUX
cjfa-52245	176	11	the	the	DET
cjfa-52245	176	12	main	main	ADJ
cjfa-52245	176	13	basis	basis	NOUN
cjfa-52245	176	14	because	because	SCONJ
cjfa-52245	176	15	environmental	environmental	ADJ
cjfa-52245	176	16	performance	performance	NOUN
cjfa-52245	176	17	is	be	AUX
cjfa-52245	176	18	unable	unable	ADJ
cjfa-52245	176	19	to	to	PART
cjfa-52245	176	20	motivate	motivate	VERB
cjfa-52245	176	21	entities	entity	NOUN
cjfa-52245	176	22	to	to	PART
cjfa-52245	176	23	make	make	VERB
cjfa-52245	176	24	total	total	ADJ
cjfa-52245	176	25	disclosures	disclosure	NOUN
cjfa-52245	176	26	.	.	PUNCT
cjfa-52245	177	1	in	in	ADP
cjfa-52245	177	2	terms	term	NOUN
cjfa-52245	177	3	of	of	ADP
cjfa-52245	177	4	environmental	environmental	ADJ
cjfa-52245	177	5	management	management	NOUN
cjfa-52245	177	6	performance	performance	NOUN
cjfa-52245	177	7	,	,	PUNCT
cjfa-52245	177	8	the	the	DET
cjfa-52245	177	9	sample	sample	NOUN
cjfa-52245	177	10	of	of	ADP
cjfa-52245	177	11	companies	company	NOUN
cjfa-52245	177	12	observed	observe	VERB
cjfa-52245	177	13	in	in	ADP
cjfa-52245	177	14	this	this	DET
cjfa-52245	177	15	research	research	NOUN
cjfa-52245	177	16	only	only	ADV
cjfa-52245	177	17	achieved	achieve	VERB
cjfa-52245	177	18	certificates	certificate	NOUN
cjfa-52245	177	19	with	with	ADP
cjfa-52245	177	20	a	a	DET
cjfa-52245	177	21	blue	blue	ADJ
cjfa-52245	177	22	designation	designation	NOUN
cjfa-52245	177	23	on	on	ADP
cjfa-52245	177	24	average	average	ADJ
cjfa-52245	177	25	.	.	PUNCT
cjfa-52245	178	1	the	the	DET
cjfa-52245	178	2	blue	blue	ADJ
cjfa-52245	178	3	predicate	predicate	NOUN
cjfa-52245	178	4	indicates	indicate	VERB
cjfa-52245	178	5	that	that	SCONJ
cjfa-52245	178	6	the	the	DET
cjfa-52245	178	7	entity	entity	NOUN
cjfa-52245	178	8	’s	’s	PART
cjfa-52245	178	9	efforts	effort	NOUN
cjfa-52245	178	10	in	in	ADP
cjfa-52245	178	11	managing	manage	VERB
cjfa-52245	178	12	the	the	DET
cjfa-52245	178	13	new	new	ADJ
cjfa-52245	178	14	environment	environment	NOUN
cjfa-52245	178	15	are	be	AUX
cjfa-52245	178	16	limited	limit	VERB
cjfa-52245	178	17	to	to	PART
cjfa-52245	178	18	meet	meet	VERB
cjfa-52245	178	19	the	the	DET
cjfa-52245	178	20	ministry	ministry	PROPN
cjfa-52245	178	21	of	of	ADP
cjfa-52245	178	22	environment	environment	NOUN
cjfa-52245	178	23	and	and	CCONJ
cjfa-52245	178	24	forestry	forestry	NOUN
cjfa-52245	178	25	’s	’s	PART
cjfa-52245	178	26	(	(	PUNCT
cjfa-52245	178	27	klhk	klhk	ADJ
cjfa-52245	178	28	)	)	PUNCT
cjfa-52245	178	29	minimum	minimum	ADJ
cjfa-52245	178	30	requirements	requirement	NOUN
cjfa-52245	178	31	or	or	CCONJ
cjfa-52245	178	32	conformity	conformity	NOUN
cjfa-52245	178	33	to	to	ADP
cjfa-52245	178	34	the	the	DET
cjfa-52245	178	35	minimum	minimum	ADJ
cjfa-52245	178	36	regulatory	regulatory	ADJ
cjfa-52245	178	37	provisions	provision	NOUN
cjfa-52245	178	38	.	.	PUNCT
cjfa-52245	179	1	thus	thus	ADV
cjfa-52245	179	2	,	,	PUNCT
cjfa-52245	179	3	achievements	achievement	NOUN
cjfa-52245	179	4	and	and	CCONJ
cjfa-52245	179	5	predicates	predicate	NOUN
cjfa-52245	179	6	related	relate	VERB
cjfa-52245	179	7	to	to	ADP
cjfa-52245	179	8	environmental	environmental	ADJ
cjfa-52245	179	9	performance	performance	NOUN
cjfa-52245	179	10	are	be	AUX
cjfa-52245	179	11	still	still	ADV
cjfa-52245	179	12	at	at	ADP
cjfa-52245	179	13	the	the	DET
cjfa-52245	179	14	level	level	NOUN
cjfa-52245	179	15	of	of	ADP
cjfa-52245	179	16	meeting	meet	VERB
cjfa-52245	179	17	regulatory	regulatory	ADJ
cjfa-52245	179	18	demands	demand	NOUN
cjfa-52245	179	19	.	.	PUNCT
cjfa-52245	180	1	this	this	PRON
cjfa-52245	180	2	is	be	AUX
cjfa-52245	180	3	a	a	DET
cjfa-52245	180	4	signal	signal	NOUN
cjfa-52245	180	5	that	that	SCONJ
cjfa-52245	180	6	the	the	DET
cjfa-52245	180	7	main	main	ADJ
cjfa-52245	180	8	objective	objective	NOUN
cjfa-52245	180	9	of	of	ADP
cjfa-52245	180	10	an	an	DET
cjfa-52245	180	11	entity	entity	NOUN
cjfa-52245	180	12	’s	’s	PART
cjfa-52245	180	13	participation	participation	NOUN
cjfa-52245	180	14	in	in	ADP
cjfa-52245	180	15	proper	proper	ADJ
cjfa-52245	180	16	compe	compe	NOUN
cjfa-52245	180	17	fidiana	fidiana	PROPN
cjfa-52245	180	18	fidiana2020	fidiana2020	PROPN
cjfa-52245	180	19	tition	tition	NOUN
cjfa-52245	180	20	is	be	AUX
cjfa-52245	180	21	not	not	PART
cjfa-52245	180	22	really	really	ADV
cjfa-52245	180	23	at	at	ADP
cjfa-52245	180	24	the	the	DET
cjfa-52245	180	25	level	level	NOUN
cjfa-52245	180	26	of	of	ADP
cjfa-52245	180	27	wanting	want	VERB
cjfa-52245	180	28	to	to	PART
cjfa-52245	180	29	contribute	contribute	VERB
cjfa-52245	180	30	to	to	ADP
cjfa-52245	180	31	environmental	environmental	ADJ
cjfa-52245	180	32	issues	issue	NOUN
cjfa-52245	180	33	,	,	PUNCT
cjfa-52245	180	34	but	but	CCONJ
cjfa-52245	180	35	to	to	PART
cjfa-52245	180	36	avoid	avoid	VERB
cjfa-52245	180	37	government	government	NOUN
cjfa-52245	180	38	pressure	pressure	NOUN
cjfa-52245	180	39	and	and	CCONJ
cjfa-52245	180	40	even	even	ADV
cjfa-52245	180	41	because	because	SCONJ
cjfa-52245	180	42	of	of	ADP
cjfa-52245	180	43	appointment	appointment	NOUN
cjfa-52245	180	44	by	by	ADP
cjfa-52245	180	45	the	the	DET
cjfa-52245	180	46	government	government	NOUN
cjfa-52245	180	47	.	.	PUNCT
cjfa-52245	181	1	legitimacy	legitimacy	NOUN
cjfa-52245	181	2	theory	theory	NOUN
cjfa-52245	181	3	requires	require	VERB
cjfa-52245	181	4	corporations	corporation	NOUN
cjfa-52245	181	5	to	to	PART
cjfa-52245	181	6	always	always	ADV
cjfa-52245	181	7	obey	obey	VERB
cjfa-52245	181	8	norms	norm	NOUN
cjfa-52245	181	9	to	to	PART
cjfa-52245	181	10	gain	gain	VERB
cjfa-52245	181	11	legitimacy	legitimacy	NOUN
cjfa-52245	181	12	.	.	PUNCT
cjfa-52245	182	1	by	by	ADP
cjfa-52245	182	2	participating	participate	VERB
cjfa-52245	182	3	in	in	ADP
cjfa-52245	182	4	proper	proper	ADJ
cjfa-52245	182	5	,	,	PUNCT
cjfa-52245	182	6	corporates	corporate	NOUN
cjfa-52245	182	7	with	with	ADP
cjfa-52245	182	8	a	a	DET
cjfa-52245	182	9	good	good	ADJ
cjfa-52245	182	10	environmental	environmental	ADJ
cjfa-52245	182	11	management	management	NOUN
cjfa-52245	182	12	performance	performance	NOUN
cjfa-52245	182	13	predicate	predicate	NOUN
cjfa-52245	182	14	(	(	PUNCT
cjfa-52245	182	15	green	green	ADJ
cjfa-52245	182	16	or	or	CCONJ
cjfa-52245	182	17	gold	gold	NOUN
cjfa-52245	182	18	level	level	NOUN
cjfa-52245	182	19	)	)	PUNCT
cjfa-52245	182	20	assume	assume	VERB
cjfa-52245	182	21	there	there	PRON
cjfa-52245	182	22	is	be	VERB
cjfa-52245	182	23	no	no	DET
cjfa-52245	182	24	need	need	NOUN
cjfa-52245	182	25	to	to	PART
cjfa-52245	182	26	disclose	disclose	VERB
cjfa-52245	182	27	carbon	carbon	NOUN
cjfa-52245	182	28	emission	emission	NOUN
cjfa-52245	182	29	activities	activity	NOUN
cjfa-52245	182	30	because	because	SCONJ
cjfa-52245	182	31	it	it	PRON
cjfa-52245	182	32	is	be	AUX
cjfa-52245	182	33	already	already	ADV
cjfa-52245	182	34	reflected	reflect	VERB
cjfa-52245	182	35	in	in	ADP
cjfa-52245	182	36	the	the	DET
cjfa-52245	182	37	proper	proper	ADJ
cjfa-52245	182	38	predicate	predicate	NOUN
cjfa-52245	182	39	received	receive	VERB
cjfa-52245	182	40	(	(	PUNCT
cjfa-52245	182	41	nitz	nitz	PROPN
cjfa-52245	182	42	,	,	PUNCT
cjfa-52245	182	43	2001	2001	NUM
cjfa-52245	182	44	)	)	PUNCT
cjfa-52245	182	45	.	.	PUNCT
cjfa-52245	183	1	environmental	environmental	ADJ
cjfa-52245	183	2	certificates	certificate	NOUN
cjfa-52245	183	3	are	be	AUX
cjfa-52245	183	4	sufficient	sufficient	ADJ
cjfa-52245	183	5	as	as	ADP
cjfa-52245	183	6	a	a	DET
cjfa-52245	183	7	means	means	NOUN
cjfa-52245	183	8	of	of	ADP
cjfa-52245	183	9	legitimacy	legitimacy	NOUN
cjfa-52245	183	10	for	for	ADP
cjfa-52245	183	11	environmentally	environmentally	ADV
cjfa-52245	183	12	certified	certified	ADJ
cjfa-52245	183	13	corporations	corporation	NOUN
cjfa-52245	183	14	.	.	PUNCT
cjfa-52245	184	1	the	the	DET
cjfa-52245	184	2	proper	proper	ADJ
cjfa-52245	184	3	certificate	certificate	NOUN
cjfa-52245	184	4	contains	contain	VERB
cjfa-52245	184	5	carbon	carbon	NOUN
cjfa-52245	184	6	emission	emission	NOUN
cjfa-52245	184	7	measurement	measurement	NOUN
cjfa-52245	184	8	instruments	instrument	NOUN
cjfa-52245	184	9	.	.	PUNCT
cjfa-52245	185	1	companies	company	NOUN
cjfa-52245	185	2	with	with	ADP
cjfa-52245	185	3	proper	proper	ADJ
cjfa-52245	185	4	programs	program	NOUN
cjfa-52245	185	5	have	have	AUX
cjfa-52245	185	6	gained	gain	VERB
cjfa-52245	185	7	reputation	reputation	NOUN
cjfa-52245	185	8	and	and	CCONJ
cjfa-52245	185	9	legitimacy	legitimacy	NOUN
cjfa-52245	185	10	in	in	ADP
cjfa-52245	185	11	the	the	DET
cjfa-52245	185	12	community	community	NOUN
cjfa-52245	185	13	and	and	CCONJ
cjfa-52245	185	14	have	have	AUX
cjfa-52245	185	15	achieved	achieve	VERB
cjfa-52245	185	16	a	a	DET
cjfa-52245	185	17	superior	superior	ADJ
cjfa-52245	185	18	position	position	NOUN
cjfa-52245	185	19	in	in	ADP
cjfa-52245	185	20	overcoming	overcome	VERB
cjfa-52245	185	21	business	business	NOUN
cjfa-52245	185	22	risks	risk	NOUN
cjfa-52245	185	23	.	.	PUNCT
cjfa-52245	186	1	carbon	carbon	NOUN
cjfa-52245	186	2	participation	participation	NOUN
cjfa-52245	186	3	is	be	AUX
cjfa-52245	186	4	considered	consider	VERB
cjfa-52245	186	5	as	as	ADP
cjfa-52245	186	6	additional	additional	ADJ
cjfa-52245	186	7	participation	participation	NOUN
cjfa-52245	186	8	which	which	PRON
cjfa-52245	186	9	can	can	AUX
cjfa-52245	186	10	increase	increase	VERB
cjfa-52245	186	11	costs	cost	NOUN
cjfa-52245	186	12	and	and	CCONJ
cjfa-52245	186	13	risks	risk	NOUN
cjfa-52245	186	14	.	.	PUNCT
cjfa-52245	187	1	it	it	PRON
cjfa-52245	187	2	would	would	AUX
cjfa-52245	187	3	thus	thus	ADV
cjfa-52245	187	4	be	be	AUX
cjfa-52245	187	5	a	a	DET
cjfa-52245	187	6	poor	poor	ADJ
cjfa-52245	187	7	means	mean	NOUN
cjfa-52245	187	8	of	of	ADP
cjfa-52245	187	9	corporate	corporate	ADJ
cjfa-52245	187	10	legitimacy	legitimacy	NOUN
cjfa-52245	187	11	.	.	PUNCT
cjfa-52245	188	1	such	such	ADJ
cjfa-52245	188	2	entities	entity	NOUN
cjfa-52245	188	3	will	will	AUX
cjfa-52245	188	4	voluntarily	voluntarily	ADV
cjfa-52245	188	5	disclose	disclose	VERB
cjfa-52245	188	6	carbon	carbon	NOUN
cjfa-52245	188	7	impacts	impact	NOUN
cjfa-52245	188	8	to	to	PART
cjfa-52245	188	9	gain	gain	VERB
cjfa-52245	188	10	public	public	ADJ
cjfa-52245	188	11	and	and	CCONJ
cjfa-52245	188	12	government	government	NOUN
cjfa-52245	188	13	legitimacy	legitimacy	NOUN
cjfa-52245	188	14	.	.	PUNCT
cjfa-52245	189	1	the	the	DET
cjfa-52245	189	2	results	result	NOUN
cjfa-52245	189	3	of	of	ADP
cjfa-52245	189	4	this	this	DET
cjfa-52245	189	5	research	research	NOUN
cjfa-52245	189	6	are	be	AUX
cjfa-52245	189	7	in	in	ADP
cjfa-52245	189	8	line	line	NOUN
cjfa-52245	189	9	with	with	ADP
cjfa-52245	189	10	previous	previous	ADJ
cjfa-52245	189	11	research	research	NOUN
cjfa-52245	189	12	which	which	PRON
cjfa-52245	189	13	failed	fail	VERB
cjfa-52245	189	14	to	to	PART
cjfa-52245	189	15	prove	prove	VERB
cjfa-52245	189	16	the	the	DET
cjfa-52245	189	17	influence	influence	NOUN
cjfa-52245	189	18	of	of	ADP
cjfa-52245	189	19	environmental	environmental	ADJ
cjfa-52245	189	20	performance	performance	NOUN
cjfa-52245	189	21	on	on	ADP
cjfa-52245	189	22	carbon	carbon	NOUN
cjfa-52245	189	23	emissions	emission	NOUN
cjfa-52245	189	24	disclosure	disclosure	NOUN
cjfa-52245	189	25	(	(	PUNCT
cjfa-52245	189	26	guo	guo	PROPN
cjfa-52245	189	27	&	&	CCONJ
cjfa-52245	189	28	wang	wang	PROPN
cjfa-52245	189	29	,	,	PUNCT
cjfa-52245	189	30	2023	2023	NUM
cjfa-52245	189	31	)	)	PUNCT
cjfa-52245	189	32	.	.	PUNCT
cjfa-52245	190	1	companies	company	NOUN
cjfa-52245	190	2	are	be	AUX
cjfa-52245	190	3	more	more	ADV
cjfa-52245	190	4	willing	willing	ADJ
cjfa-52245	190	5	to	to	PART
cjfa-52245	190	6	release	release	VERB
cjfa-52245	190	7	environmental	environmental	ADJ
cjfa-52245	190	8	management	management	NOUN
cjfa-52245	190	9	information	information	NOUN
cjfa-52245	190	10	than	than	SCONJ
cjfa-52245	190	11	to	to	PART
cjfa-52245	190	12	release	release	VERB
cjfa-52245	190	13	energy	energy	NOUN
cjfa-52245	190	14	(	(	PUNCT
cjfa-52245	190	15	bai	bai	PROPN
cjfa-52245	190	16	&	&	CCONJ
cjfa-52245	190	17	yao	yao	PROPN
cjfa-52245	190	18	,	,	PUNCT
cjfa-52245	190	19	2023	2023	NUM
cjfa-52245	190	20	)	)	PUNCT
cjfa-52245	190	21	.	.	PUNCT
cjfa-52245	191	1	corporations	corporation	NOUN
cjfa-52245	191	2	with	with	ADP
cjfa-52245	191	3	higher	high	ADJ
cjfa-52245	191	4	special	special	ADJ
cjfa-52245	191	5	risks	risk	NOUN
cjfa-52245	191	6	and	and	CCONJ
cjfa-52245	191	7	sensitive	sensitive	ADJ
cjfa-52245	191	8	carbon	carbon	NOUN
cjfa-52245	191	9	issues	issue	NOUN
cjfa-52245	191	10	will	will	AUX
cjfa-52245	191	11	prefer	prefer	VERB
cjfa-52245	191	12	imaging	imaging	NOUN
cjfa-52245	191	13	on	on	ADP
cjfa-52245	191	14	environmental	environmental	ADJ
cjfa-52245	191	15	aspects	aspect	NOUN
cjfa-52245	191	16	.	.	PUNCT
cjfa-52245	192	1	the	the	DET
cjfa-52245	192	2	probability	probability	NOUN
cjfa-52245	192	3	value	value	NOUN
cjfa-52245	192	4	of	of	ADP
cjfa-52245	192	5	media	medium	NOUN
cjfa-52245	192	6	exposure	exposure	NOUN
cjfa-52245	192	7	is	be	AUX
cjfa-52245	192	8	less	less	ADJ
cjfa-52245	192	9	than	than	ADP
cjfa-52245	192	10	5	5	NUM
cjfa-52245	192	11	%	%	NOUN
cjfa-52245	192	12	,	,	PUNCT
cjfa-52245	192	13	which	which	PRON
cjfa-52245	192	14	means	mean	VERB
cjfa-52245	192	15	that	that	SCONJ
cjfa-52245	192	16	h2	h2	NOUN
cjfa-52245	192	17	is	be	AUX
cjfa-52245	192	18	accepted	accept	VERB
cjfa-52245	192	19	.	.	PUNCT
cjfa-52245	193	1	legitimacy	legitimacy	NOUN
cjfa-52245	193	2	pressure	pressure	NOUN
cjfa-52245	193	3	reflected	reflect	VERB
cjfa-52245	193	4	by	by	ADP
cjfa-52245	193	5	media	medium	NOUN
cjfa-52245	193	6	exposure	exposure	NOUN
cjfa-52245	193	7	influences	influence	NOUN
cjfa-52245	193	8	carbon	carbon	NOUN
cjfa-52245	193	9	disclosure	disclosure	NOUN
cjfa-52245	193	10	.	.	PUNCT
cjfa-52245	194	1	this	this	PRON
cjfa-52245	194	2	means	mean	VERB
cjfa-52245	194	3	that	that	SCONJ
cjfa-52245	194	4	the	the	DET
cjfa-52245	194	5	exposure	exposure	NOUN
cjfa-52245	194	6	medium	medium	ADJ
cjfa-52245	194	7	motivating	motivate	VERB
cjfa-52245	194	8	role	role	NOUN
cjfa-52245	194	9	corporates	corporate	NOUN
cjfa-52245	194	10	disclose	disclose	VERB
cjfa-52245	194	11	carbon	carbon	NOUN
cjfa-52245	194	12	emissions	emission	NOUN
cjfa-52245	194	13	.	.	PUNCT
cjfa-52245	195	1	media	medium	NOUN
cjfa-52245	195	2	is	be	AUX
cjfa-52245	195	3	a	a	DET
cjfa-52245	195	4	tool	tool	NOUN
cjfa-52245	195	5	that	that	SCONJ
cjfa-52245	195	6	pressures	pressure	NOUN
cjfa-52245	195	7	and	and	CCONJ
cjfa-52245	195	8	monitors	monitor	NOUN
cjfa-52245	195	9	firm	firm	ADJ
cjfa-52245	195	10	practices	practice	NOUN
cjfa-52245	195	11	in	in	ADP
cjfa-52245	195	12	a	a	DET
cjfa-52245	195	13	dynamic	dynamic	ADJ
cjfa-52245	195	14	and	and	CCONJ
cjfa-52245	195	15	complex	complex	ADJ
cjfa-52245	195	16	manner	manner	NOUN
cjfa-52245	195	17	.	.	PUNCT
cjfa-52245	196	1	media	medium	NOUN
cjfa-52245	196	2	platforms	platform	NOUN
cjfa-52245	196	3	have	have	AUX
cjfa-52245	196	4	provided	provide	VERB
cjfa-52245	196	5	space	space	NOUN
cjfa-52245	196	6	for	for	SCONJ
cjfa-52245	196	7	stakeholders	stakeholder	NOUN
cjfa-52245	196	8	to	to	PART
cjfa-52245	196	9	voice	voice	VERB
cjfa-52245	196	10	their	their	PRON
cjfa-52245	196	11	concerns	concern	NOUN
cjfa-52245	196	12	massively	massively	ADV
cjfa-52245	196	13	and	and	CCONJ
cjfa-52245	196	14	widely	widely	ADV
cjfa-52245	196	15	(	(	PUNCT
cjfa-52245	196	16	li	li	NOUN
cjfa-52245	196	17	,	,	PUNCT
cjfa-52245	196	18	2023	2023	NUM
cjfa-52245	196	19	)	)	PUNCT
cjfa-52245	196	20	.	.	PUNCT
cjfa-52245	197	1	media	medium	NOUN
cjfa-52245	197	2	legitimacy	legitimacy	NOUN
cjfa-52245	197	3	pressure	pressure	NOUN
cjfa-52245	197	4	is	be	AUX
cjfa-52245	197	5	very	very	ADV
cjfa-52245	197	6	effective	effective	ADJ
cjfa-52245	197	7	in	in	ADP
cjfa-52245	197	8	forcing	force	VERB
cjfa-52245	197	9	companies	company	NOUN
cjfa-52245	197	10	to	to	PART
cjfa-52245	197	11	respond	respond	VERB
cjfa-52245	197	12	to	to	ADP
cjfa-52245	197	13	stakeholder	stakeholder	VERB
cjfa-52245	197	14	demands	demand	NOUN
cjfa-52245	197	15	and	and	CCONJ
cjfa-52245	197	16	compensate	compensate	VERB
cjfa-52245	197	17	for	for	ADP
cjfa-52245	197	18	legitimacy	legitimacy	NOUN
cjfa-52245	197	19	.	.	PUNCT
cjfa-52245	198	1	negative	negative	ADJ
cjfa-52245	198	2	media	medium	NOUN
cjfa-52245	198	3	opinion	opinion	NOUN
cjfa-52245	198	4	is	be	AUX
cjfa-52245	198	5	the	the	DET
cjfa-52245	198	6	main	main	ADJ
cjfa-52245	198	7	source	source	NOUN
cjfa-52245	198	8	of	of	ADP
cjfa-52245	198	9	legitimacy	legitimacy	NOUN
cjfa-52245	198	10	pressure	pressure	NOUN
cjfa-52245	198	11	that	that	PRON
cjfa-52245	198	12	encourages	encourage	VERB
cjfa-52245	198	13	corporations	corporation	NOUN
cjfa-52245	198	14	to	to	PART
cjfa-52245	198	15	disclose	disclose	VERB
cjfa-52245	198	16	carbon	carbon	NOUN
cjfa-52245	198	17	.	.	PUNCT
cjfa-52245	199	1	the	the	DET
cjfa-52245	199	2	more	more	ADV
cjfa-52245	199	3	unfavorable	unfavorable	ADJ
cjfa-52245	199	4	and	and	CCONJ
cjfa-52245	199	5	more	more	ADV
cjfa-52245	199	6	local	local	ADJ
cjfa-52245	199	7	the	the	DET
cjfa-52245	199	8	media	medium	NOUN
cjfa-52245	199	9	coverage	coverage	NOUN
cjfa-52245	199	10	,	,	PUNCT
cjfa-52245	199	11	the	the	PRON
cjfa-52245	199	12	more	more	ADJ
cjfa-52245	199	13	increases	increase	VERB
cjfa-52245	199	14	the	the	DET
cjfa-52245	199	15	impact	impact	NOUN
cjfa-52245	199	16	on	on	ADP
cjfa-52245	199	17	firms	firm	NOUN
cjfa-52245	199	18	(	(	PUNCT
cjfa-52245	199	19	han	han	PROPN
cjfa-52245	199	20	&	&	CCONJ
cjfa-52245	199	21	xu	xu	PROPN
cjfa-52245	199	22	,	,	PUNCT
cjfa-52245	199	23	2020	2020	NUM
cjfa-52245	199	24	)	)	PUNCT
cjfa-52245	199	25	.	.	PUNCT
cjfa-52245	200	1	negative	negative	ADJ
cjfa-52245	200	2	news	news	NOUN
cjfa-52245	200	3	about	about	ADP
cjfa-52245	200	4	companies	company	NOUN
cjfa-52245	200	5	by	by	ADP
cjfa-52245	200	6	the	the	DET
cjfa-52245	200	7	media	media	NOUN
cjfa-52245	200	8	is	be	AUX
cjfa-52245	200	9	a	a	DET
cjfa-52245	200	10	big	big	ADJ
cjfa-52245	200	11	pressure	pressure	NOUN
cjfa-52245	200	12	for	for	SCONJ
cjfa-52245	200	13	companies	company	NOUN
cjfa-52245	200	14	to	to	PART
cjfa-52245	200	15	disclose	disclose	VERB
cjfa-52245	200	16	as	as	ADV
cjfa-52245	200	17	much	much	ADJ
cjfa-52245	200	18	positive	positive	ADJ
cjfa-52245	200	19	carbon	carbon	NOUN
cjfa-52245	200	20	information	information	NOUN
cjfa-52245	200	21	as	as	ADP
cjfa-52245	200	22	possible	possible	ADJ
cjfa-52245	200	23	.	.	PUNCT
cjfa-52245	201	1	han	han	PROPN
cjfa-52245	201	2	and	and	CCONJ
cjfa-52245	201	3	xu	xu	PROPN
cjfa-52245	201	4	(	(	PUNCT
cjfa-52245	201	5	2020	2020	NUM
cjfa-52245	201	6	)	)	PUNCT
cjfa-52245	201	7	stated	state	VERB
cjfa-52245	201	8	that	that	SCONJ
cjfa-52245	201	9	media	medium	NOUN
cjfa-52245	201	10	coverage	coverage	NOUN
cjfa-52245	201	11	influences	influence	VERB
cjfa-52245	201	12	the	the	DET
cjfa-52245	201	13	company	company	NOUN
cjfa-52245	201	14	’s	’s	PART
cjfa-52245	201	15	information	information	NOUN
cjfa-52245	201	16	environment	environment	NOUN
cjfa-52245	201	17	.	.	PUNCT
cjfa-52245	202	1	tavakolifar	tavakolifar	ADV
cjfa-52245	202	2	(	(	PUNCT
cjfa-52245	202	3	2021	2021	NUM
cjfa-52245	202	4	)	)	PUNCT
cjfa-52245	202	5	show	show	VERB
cjfa-52245	202	6	that	that	SCONJ
cjfa-52245	202	7	when	when	SCONJ
cjfa-52245	202	8	companies	company	NOUN
cjfa-52245	202	9	are	be	AUX
cjfa-52245	202	10	faced	face	VERB
cjfa-52245	202	11	with	with	ADP
cjfa-52245	202	12	nega	nega	NOUN
cjfa-52245	202	13	media	medium	NOUN
cjfa-52245	202	14	pressure	pressure	NOUN
cjfa-52245	202	15	and	and	CCONJ
cjfa-52245	202	16	carbon	carbon	NOUN
cjfa-52245	202	17	disclosure	disclosure	NOUN
cjfa-52245	202	18	…	…	PUNCT
cjfa-52245	202	19	2121	2121	NUM
cjfa-52245	202	20	tive	tive	NOUN
cjfa-52245	202	21	incidents	incident	NOUN
cjfa-52245	202	22	,	,	PUNCT
cjfa-52245	202	23	they	they	PRON
cjfa-52245	202	24	will	will	AUX
cjfa-52245	202	25	utilize	utilize	VERB
cjfa-52245	202	26	social	social	ADJ
cjfa-52245	202	27	and	and	CCONJ
cjfa-52245	202	28	environmental	environmental	ADJ
cjfa-52245	202	29	reporting	reporting	NOUN
cjfa-52245	202	30	as	as	ADP
cjfa-52245	202	31	a	a	DET
cjfa-52245	202	32	tool	tool	NOUN
cjfa-52245	202	33	to	to	PART
cjfa-52245	202	34	manage	manage	VERB
cjfa-52245	202	35	legitimacy	legitimacy	NOUN
cjfa-52245	202	36	.	.	PUNCT
cjfa-52245	203	1	shao	shao	PROPN
cjfa-52245	203	2	and	and	CCONJ
cjfa-52245	203	3	he	he	PRON
cjfa-52245	203	4	(	(	PUNCT
cjfa-52245	203	5	2022	2022	NUM
cjfa-52245	203	6	)	)	PUNCT
cjfa-52245	203	7	show	show	VERB
cjfa-52245	203	8	that	that	SCONJ
cjfa-52245	203	9	managers	manager	NOUN
cjfa-52245	203	10	of	of	ADP
cjfa-52245	203	11	companies	company	NOUN
cjfa-52245	203	12	responsible	responsible	ADJ
cjfa-52245	203	13	for	for	ADP
cjfa-52245	203	14	violations	violation	NOUN
cjfa-52245	203	15	who	who	PRON
cjfa-52245	203	16	want	want	VERB
cjfa-52245	203	17	to	to	PART
cjfa-52245	203	18	maximize	maximize	VERB
cjfa-52245	203	19	the	the	DET
cjfa-52245	203	20	value	value	NOUN
cjfa-52245	203	21	of	of	ADP
cjfa-52245	203	22	their	their	PRON
cjfa-52245	203	23	companies	company	NOUN
cjfa-52245	203	24	are	be	AUX
cjfa-52245	203	25	incentivized	incentivize	VERB
cjfa-52245	203	26	to	to	PART
cjfa-52245	203	27	reduce	reduce	VERB
cjfa-52245	203	28	the	the	DET
cjfa-52245	203	29	level	level	NOUN
cjfa-52245	203	30	of	of	ADP
cjfa-52245	203	31	information	information	NOUN
cjfa-52245	203	32	asymmetry	asymmetry	NOUN
cjfa-52245	203	33	by	by	ADP
cjfa-52245	203	34	signaling	signal	VERB
cjfa-52245	203	35	good	good	ADJ
cjfa-52245	203	36	news	news	NOUN
cjfa-52245	203	37	to	to	ADP
cjfa-52245	203	38	capital	capital	NOUN
cjfa-52245	203	39	markets	market	NOUN
cjfa-52245	203	40	to	to	PART
cjfa-52245	203	41	avoid	avoid	VERB
cjfa-52245	203	42	friction	friction	NOUN
cjfa-52245	203	43	.	.	PUNCT
cjfa-52245	204	1	other	other	ADJ
cjfa-52245	204	2	studies	study	NOUN
cjfa-52245	204	3	prove	prove	VERB
cjfa-52245	204	4	media	medium	NOUN
cjfa-52245	204	5	driven	drive	VERB
cjfa-52245	204	6	environmental	environmental	ADJ
cjfa-52245	204	7	legitimacy	legitimacy	NOUN
cjfa-52245	204	8	and	and	CCONJ
cjfa-52245	204	9	reputation	reputation	NOUN
cjfa-52245	204	10	costs	cost	NOUN
cjfa-52245	204	11	outweigh	outweigh	VERB
cjfa-52245	204	12	the	the	DET
cjfa-52245	204	13	investments	investment	NOUN
cjfa-52245	204	14	required	require	VERB
cjfa-52245	204	15	to	to	PART
cjfa-52245	204	16	increase	increase	VERB
cjfa-52245	204	17	corporate	corporate	ADJ
cjfa-52245	204	18	commitment	commitment	NOUN
cjfa-52245	204	19	to	to	ADP
cjfa-52245	204	20	climate	climate	NOUN
cjfa-52245	204	21	change	change	NOUN
cjfa-52245	204	22	action	action	NOUN
cjfa-52245	204	23	(	(	PUNCT
cjfa-52245	204	24	han	han	PROPN
cjfa-52245	204	25	&	&	CCONJ
cjfa-52245	204	26	xu	xu	PROPN
cjfa-52245	204	27	,	,	PUNCT
cjfa-52245	204	28	2020	2020	NUM
cjfa-52245	204	29	)	)	PUNCT
cjfa-52245	204	30	.	.	PUNCT
cjfa-52245	205	1	these	these	DET
cjfa-52245	205	2	findings	finding	NOUN
cjfa-52245	205	3	imply	imply	VERB
cjfa-52245	205	4	that	that	SCONJ
cjfa-52245	205	5	the	the	DET
cjfa-52245	205	6	agendasetting	agendasetting	NOUN
cjfa-52245	205	7	and	and	CCONJ
cjfa-52245	205	8	issue	issue	NOUN
cjfa-52245	205	9	-	-	PUNCT
cjfa-52245	205	10	framing	frame	VERB
cjfa-52245	205	11	functions	function	NOUN
cjfa-52245	205	12	of	of	ADP
cjfa-52245	205	13	the	the	DET
cjfa-52245	205	14	media	medium	NOUN
cjfa-52245	205	15	can	can	AUX
cjfa-52245	205	16	be	be	AUX
cjfa-52245	205	17	used	use	VERB
cjfa-52245	205	18	to	to	PART
cjfa-52245	205	19	improve	improve	VERB
cjfa-52245	205	20	corporate	corporate	ADJ
cjfa-52245	205	21	responses	response	NOUN
cjfa-52245	205	22	to	to	ADP
cjfa-52245	205	23	climate	climate	NOUN
cjfa-52245	205	24	change	change	NOUN
cjfa-52245	205	25	issues	issue	NOUN
cjfa-52245	205	26	,	,	PUNCT
cjfa-52245	205	27	particularly	particularly	ADV
cjfa-52245	205	28	the	the	DET
cjfa-52245	205	29	responses	response	NOUN
cjfa-52245	205	30	of	of	ADP
cjfa-52245	205	31	companies	company	NOUN
cjfa-52245	205	32	that	that	PRON
cjfa-52245	205	33	appear	appear	VERB
cjfa-52245	205	34	to	to	PART
cjfa-52245	205	35	have	have	VERB
cjfa-52245	205	36	a	a	DET
cjfa-52245	205	37	lower	low	ADJ
cjfa-52245	205	38	propensity	propensity	NOUN
cjfa-52245	205	39	to	to	PART
cjfa-52245	205	40	take	take	VERB
cjfa-52245	205	41	action	action	NOUN
cjfa-52245	205	42	to	to	PART
cjfa-52245	205	43	address	address	VERB
cjfa-52245	205	44	climate	climate	NOUN
cjfa-52245	205	45	change	change	NOUN
cjfa-52245	205	46	.	.	PUNCT
cjfa-52245	206	1	positive	positive	ADJ
cjfa-52245	206	2	media	medium	NOUN
cjfa-52245	206	3	coverage	coverage	NOUN
cjfa-52245	206	4	makes	make	VERB
cjfa-52245	206	5	private	private	ADJ
cjfa-52245	206	6	companies	company	NOUN
cjfa-52245	206	7	more	more	ADV
cjfa-52245	206	8	sensitive	sensitive	ADJ
cjfa-52245	206	9	to	to	ADP
cjfa-52245	206	10	and	and	CCONJ
cjfa-52245	206	11	less	less	ADV
cjfa-52245	206	12	tolerant	tolerant	ADJ
cjfa-52245	206	13	of	of	ADP
cjfa-52245	206	14	environmental	environmental	ADJ
cjfa-52245	206	15	rules	rule	NOUN
cjfa-52245	206	16	(	(	PUNCT
cjfa-52245	206	17	li	li	PROPN
cjfa-52245	206	18	,	,	PUNCT
cjfa-52245	206	19	2023	2023	NUM
cjfa-52245	206	20	)	)	PUNCT
cjfa-52245	206	21	.	.	PUNCT
cjfa-52245	207	1	the	the	DET
cjfa-52245	207	2	probability	probability	NOUN
cjfa-52245	207	3	size	size	NOUN
cjfa-52245	207	4	value	value	NOUN
cjfa-52245	207	5	is	be	AUX
cjfa-52245	207	6	greater	great	ADJ
cjfa-52245	207	7	than	than	ADP
cjfa-52245	207	8	5	5	NUM
cjfa-52245	207	9	%	%	NOUN
cjfa-52245	207	10	which	which	PRON
cjfa-52245	207	11	means	mean	VERB
cjfa-52245	207	12	h3	h3	NOUN
cjfa-52245	207	13	is	be	AUX
cjfa-52245	207	14	rejected	reject	VERB
cjfa-52245	207	15	.	.	PUNCT
cjfa-52245	208	1	company	company	NOUN
cjfa-52245	208	2	size	size	NOUN
cjfa-52245	208	3	does	do	AUX
cjfa-52245	208	4	not	not	PART
cjfa-52245	208	5	support	support	VERB
cjfa-52245	208	6	the	the	DET
cjfa-52245	208	7	proposed	propose	VERB
cjfa-52245	208	8	hypothesis	hypothesis	NOUN
cjfa-52245	208	9	,	,	PUNCT
cjfa-52245	208	10	namely	namely	ADV
cjfa-52245	208	11	company	company	NOUN
cjfa-52245	208	12	size	size	NOUN
cjfa-52245	208	13	drives	drive	VERB
cjfa-52245	208	14	carbon	carbon	NOUN
cjfa-52245	208	15	disclosure	disclosure	NOUN
cjfa-52245	208	16	.	.	PUNCT
cjfa-52245	209	1	the	the	PRON
cjfa-52245	209	2	bigger	big	ADJ
cjfa-52245	209	3	the	the	DET
cjfa-52245	209	4	company	company	NOUN
cjfa-52245	209	5	,	,	PUNCT
cjfa-52245	209	6	the	the	PRON
cjfa-52245	209	7	greater	great	ADJ
cjfa-52245	209	8	the	the	DET
cjfa-52245	209	9	pressure	pressure	NOUN
cjfa-52245	209	10	to	to	PART
cjfa-52245	209	11	disclose	disclose	VERB
cjfa-52245	209	12	carbon	carbon	NOUN
cjfa-52245	209	13	compared	compare	VERB
cjfa-52245	209	14	to	to	ADP
cjfa-52245	209	15	smaller	small	ADJ
cjfa-52245	209	16	companies	company	NOUN
cjfa-52245	209	17	.	.	PUNCT
cjfa-52245	210	1	this	this	DET
cjfa-52245	210	2	research	research	NOUN
cjfa-52245	210	3	shows	show	VERB
cjfa-52245	210	4	that	that	SCONJ
cjfa-52245	210	5	the	the	DET
cjfa-52245	210	6	average	average	ADJ
cjfa-52245	210	7	company	company	NOUN
cjfa-52245	210	8	with	with	ADP
cjfa-52245	210	9	a	a	DET
cjfa-52245	210	10	low	low	ADJ
cjfa-52245	210	11	deviation	deviation	NOUN
cjfa-52245	210	12	,	,	PUNCT
cjfa-52245	210	13	meaning	mean	VERB
cjfa-52245	210	14	that	that	SCONJ
cjfa-52245	210	15	the	the	DET
cjfa-52245	210	16	sample	sample	NOUN
cjfa-52245	210	17	of	of	ADP
cjfa-52245	210	18	companies	company	NOUN
cjfa-52245	210	19	in	in	ADP
cjfa-52245	210	20	this	this	DET
cjfa-52245	210	21	research	research	NOUN
cjfa-52245	210	22	is	be	AUX
cjfa-52245	210	23	homogeneous	homogeneous	ADJ
cjfa-52245	210	24	,	,	PUNCT
cjfa-52245	210	25	on	on	ADP
cjfa-52245	210	26	a	a	DET
cjfa-52245	210	27	medium	medium	ADJ
cjfa-52245	210	28	scale	scale	NOUN
cjfa-52245	210	29	.	.	PUNCT
cjfa-52245	211	1	this	this	PRON
cjfa-52245	211	2	is	be	AUX
cjfa-52245	211	3	related	relate	VERB
cjfa-52245	211	4	to	to	ADP
cjfa-52245	211	5	the	the	DET
cjfa-52245	211	6	selected	select	VERB
cjfa-52245	211	7	sample	sample	NOUN
cjfa-52245	211	8	for	for	ADP
cjfa-52245	211	9	this	this	DET
cjfa-52245	211	10	research	research	NOUN
cjfa-52245	211	11	,	,	PUNCT
cjfa-52245	211	12	namely	namely	ADV
cjfa-52245	211	13	properly	properly	ADV
cjfa-52245	211	14	regulated	regulate	VERB
cjfa-52245	211	15	companies	company	NOUN
cjfa-52245	211	16	,	,	PUNCT
cjfa-52245	211	17	generally	generally	ADV
cjfa-52245	211	18	large	large	ADJ
cjfa-52245	211	19	and	and	CCONJ
cjfa-52245	211	20	medium	medium	ADJ
cjfa-52245	211	21	companies	company	NOUN
cjfa-52245	211	22	.	.	PUNCT
cjfa-52245	212	1	the	the	DET
cjfa-52245	212	2	failure	failure	NOUN
cjfa-52245	212	3	to	to	PART
cjfa-52245	212	4	support	support	VERB
cjfa-52245	212	5	this	this	DET
cjfa-52245	212	6	research	research	NOUN
cjfa-52245	212	7	hypothesis	hypothesis	NOUN
cjfa-52245	212	8	shows	show	VERB
cjfa-52245	212	9	that	that	SCONJ
cjfa-52245	212	10	company	company	NOUN
cjfa-52245	212	11	size	size	NOUN
cjfa-52245	212	12	will	will	AUX
cjfa-52245	212	13	only	only	ADV
cjfa-52245	212	14	be	be	AUX
cjfa-52245	212	15	meaningful	meaningful	ADJ
cjfa-52245	212	16	if	if	SCONJ
cjfa-52245	212	17	the	the	DET
cjfa-52245	212	18	sample	sample	NOUN
cjfa-52245	212	19	varies	vary	VERB
cjfa-52245	212	20	from	from	ADP
cjfa-52245	212	21	small	small	ADJ
cjfa-52245	212	22	to	to	ADP
cjfa-52245	212	23	large	large	ADJ
cjfa-52245	212	24	companies	company	NOUN
cjfa-52245	212	25	,	,	PUNCT
cjfa-52245	212	26	while	while	SCONJ
cjfa-52245	212	27	this	this	DET
cjfa-52245	212	28	research	research	NOUN
cjfa-52245	212	29	sample	sample	NOUN
cjfa-52245	212	30	is	be	AUX
cjfa-52245	212	31	classified	classify	VERB
cjfa-52245	212	32	as	as	ADP
cjfa-52245	212	33	a	a	DET
cjfa-52245	212	34	medium	medium	ADJ
cjfa-52245	212	35	company	company	NOUN
cjfa-52245	212	36	.	.	PUNCT
cjfa-52245	213	1	the	the	DET
cjfa-52245	213	2	results	result	NOUN
cjfa-52245	213	3	of	of	ADP
cjfa-52245	213	4	this	this	DET
cjfa-52245	213	5	research	research	NOUN
cjfa-52245	213	6	fail	fail	VERB
cjfa-52245	213	7	to	to	PART
cjfa-52245	213	8	support	support	VERB
cjfa-52245	213	9	the	the	DET
cjfa-52245	213	10	concept	concept	NOUN
cjfa-52245	213	11	that	that	DET
cjfa-52245	213	12	company	company	NOUN
cjfa-52245	213	13	size	size	NOUN
cjfa-52245	213	14	represents	represent	VERB
cjfa-52245	213	15	social	social	ADJ
cjfa-52245	213	16	pressure	pressure	NOUN
cjfa-52245	213	17	,	,	PUNCT
cjfa-52245	213	18	because	because	SCONJ
cjfa-52245	213	19	large	large	ADJ
cjfa-52245	213	20	companies	company	NOUN
cjfa-52245	213	21	are	be	AUX
cjfa-52245	213	22	subject	subject	ADJ
cjfa-52245	213	23	to	to	ADP
cjfa-52245	213	24	more	more	ADJ
cjfa-52245	213	25	public	public	ADJ
cjfa-52245	213	26	scrutiny	scrutiny	NOUN
cjfa-52245	213	27	including	include	VERB
cjfa-52245	213	28	media	medium	NOUN
cjfa-52245	213	29	coverage	coverage	NOUN
cjfa-52245	213	30	(	(	PUNCT
cjfa-52245	213	31	gonzalez	gonzalez	PROPN
cjfa-52245	213	32	&	&	CCONJ
cjfa-52245	213	33	ramírez	ramírez	PROPN
cjfa-52245	213	34	,	,	PUNCT
cjfa-52245	213	35	2016	2016	NUM
cjfa-52245	213	36	)	)	PUNCT
cjfa-52245	213	37	.	.	PUNCT
cjfa-52245	214	1	social	social	ADJ
cjfa-52245	214	2	pressure	pressure	NOUN
cjfa-52245	214	3	refers	refer	VERB
cjfa-52245	214	4	to	to	ADP
cjfa-52245	214	5	public	public	ADJ
cjfa-52245	214	6	pressure	pressure	NOUN
cjfa-52245	214	7	because	because	SCONJ
cjfa-52245	214	8	it	it	PRON
cjfa-52245	214	9	is	be	AUX
cjfa-52245	214	10	the	the	DET
cjfa-52245	214	11	target	target	NOUN
cjfa-52245	214	12	of	of	ADP
cjfa-52245	214	13	public	public	ADJ
cjfa-52245	214	14	expectations	expectation	NOUN
cjfa-52245	214	15	(	(	PUNCT
cjfa-52245	214	16	wang	wang	PROPN
cjfa-52245	214	17	,	,	PUNCT
cjfa-52245	214	18	2023	2023	NUM
cjfa-52245	214	19	)	)	PUNCT
cjfa-52245	214	20	in	in	ADP
cjfa-52245	214	21	overcoming	overcome	VERB
cjfa-52245	214	22	climate	climate	NOUN
cjfa-52245	214	23	impacts	impact	NOUN
cjfa-52245	214	24	.	.	PUNCT
cjfa-52245	215	1	legitimacy	legitimacy	NOUN
cjfa-52245	215	2	theory	theory	NOUN
cjfa-52245	215	3	explains	explain	VERB
cjfa-52245	215	4	that	that	SCONJ
cjfa-52245	215	5	public	public	ADJ
cjfa-52245	215	6	legitimacy	legitimacy	NOUN
cjfa-52245	215	7	pressure	pressure	NOUN
cjfa-52245	215	8	is	be	AUX
cjfa-52245	215	9	higher	high	ADJ
cjfa-52245	215	10	on	on	ADP
cjfa-52245	215	11	large	large	ADJ
cjfa-52245	215	12	companies	company	NOUN
cjfa-52245	215	13	to	to	PART
cjfa-52245	215	14	disclose	disclose	VERB
cjfa-52245	215	15	non	non	ADJ
cjfa-52245	215	16	-	-	ADJ
cjfa-52245	215	17	financial	financial	ADJ
cjfa-52245	215	18	data	datum	NOUN
cjfa-52245	215	19	in	in	ADP
cjfa-52245	215	20	order	order	NOUN
cjfa-52245	215	21	to	to	PART
cjfa-52245	215	22	maintain	maintain	VERB
cjfa-52245	215	23	the	the	DET
cjfa-52245	215	24	social	social	ADJ
cjfa-52245	215	25	contract	contract	NOUN
cjfa-52245	215	26	that	that	PRON
cjfa-52245	215	27	allows	allow	VERB
cjfa-52245	215	28	companies	company	NOUN
cjfa-52245	215	29	to	to	PART
cjfa-52245	215	30	access	access	VERB
cjfa-52245	215	31	community	community	NOUN
cjfa-52245	215	32	resources	resource	NOUN
cjfa-52245	215	33	(	(	PUNCT
cjfa-52245	215	34	desai	desai	PROPN
cjfa-52245	215	35	,	,	PUNCT
cjfa-52245	215	36	2022	2022	NUM
cjfa-52245	215	37	)	)	PUNCT
cjfa-52245	215	38	.	.	PUNCT
cjfa-52245	216	1	in	in	ADP
cjfa-52245	216	2	the	the	DET
cjfa-52245	216	3	carbon	carbon	NOUN
cjfa-52245	216	4	context	context	NOUN
cjfa-52245	216	5	,	,	PUNCT
cjfa-52245	216	6	carbon	carbon	NOUN
cjfa-52245	216	7	disclosure	disclosure	NOUN
cjfa-52245	216	8	is	be	AUX
cjfa-52245	216	9	a	a	DET
cjfa-52245	216	10	way	way	NOUN
cjfa-52245	216	11	for	for	SCONJ
cjfa-52245	216	12	companies	company	NOUN
cjfa-52245	216	13	to	to	PART
cjfa-52245	216	14	respond	respond	VERB
cjfa-52245	216	15	to	to	ADP
cjfa-52245	216	16	public	public	ADJ
cjfa-52245	216	17	pressure	pressure	NOUN
cjfa-52245	216	18	(	(	PUNCT
cjfa-52245	216	19	guo	guo	PROPN
cjfa-52245	216	20	&	&	CCONJ
cjfa-52245	216	21	wang	wang	PROPN
cjfa-52245	216	22	,	,	PUNCT
cjfa-52245	216	23	2023	2023	NUM
cjfa-52245	216	24	)	)	PUNCT
cjfa-52245	216	25	and	and	CCONJ
cjfa-52245	216	26	achieve	achieve	VERB
cjfa-52245	216	27	profitable	profitable	ADJ
cjfa-52245	216	28	economies	economy	NOUN
cjfa-52245	216	29	of	of	ADP
cjfa-52245	216	30	scale	scale	NOUN
cjfa-52245	216	31	.	.	PUNCT
cjfa-52245	217	1	the	the	DET
cjfa-52245	217	2	results	result	NOUN
cjfa-52245	217	3	of	of	ADP
cjfa-52245	217	4	this	this	DET
cjfa-52245	217	5	research	research	NOUN
cjfa-52245	217	6	are	be	AUX
cjfa-52245	217	7	in	in	ADP
cjfa-52245	217	8	line	line	NOUN
cjfa-52245	217	9	with	with	ADP
cjfa-52245	217	10	previous	previous	ADJ
cjfa-52245	217	11	research	research	NOUN
cjfa-52245	217	12	which	which	PRON
cjfa-52245	217	13	was	be	AUX
cjfa-52245	217	14	also	also	ADV
cjfa-52245	217	15	unable	unable	ADJ
cjfa-52245	217	16	to	to	PART
cjfa-52245	217	17	support	support	VERB
cjfa-52245	217	18	a	a	DET
cjfa-52245	217	19	positive	positive	ADJ
cjfa-52245	217	20	relationship	relationship	NOUN
cjfa-52245	217	21	between	between	ADP
cjfa-52245	217	22	company	company	NOUN
cjfa-52245	217	23	size	size	NOUN
cjfa-52245	217	24	and	and	CCONJ
cjfa-52245	217	25	carbon	carbon	NOUN
cjfa-52245	217	26	disclosure	disclosure	NOUN
cjfa-52245	217	27	.	.	PUNCT
cjfa-52245	218	1	medium	medium	ADJ
cjfa-52245	218	2	-	-	PUNCT
cjfa-52245	218	3	sized	sized	ADJ
cjfa-52245	218	4	companies	company	NOUN
cjfa-52245	218	5	do	do	AUX
cjfa-52245	218	6	not	not	PART
cjfa-52245	218	7	receive	receive	VERB
cjfa-52245	218	8	as	as	ADV
cjfa-52245	218	9	much	much	ADJ
cjfa-52245	218	10	pressure	pressure	NOUN
cjfa-52245	218	11	as	as	ADP
cjfa-52245	218	12	large	large	ADJ
cjfa-52245	218	13	companies	company	NOUN
cjfa-52245	218	14	and	and	CCONJ
cjfa-52245	218	15	are	be	AUX
cjfa-52245	218	16	therefore	therefore	ADV
cjfa-52245	218	17	less	less	ADV
cjfa-52245	218	18	motivated	motivated	ADJ
cjfa-52245	218	19	to	to	PART
cjfa-52245	218	20	disclose	disclose	VERB
cjfa-52245	218	21	carbon	carbon	NOUN
cjfa-52245	218	22	.	.	PUNCT
cjfa-52245	219	1	fidiana	fidiana	PROPN
cjfa-52245	219	2	fidiana2222	fidiana2222	PROPN
cjfa-52245	219	3	the	the	DET
cjfa-52245	219	4	profit	profit	NOUN
cjfa-52245	219	5	probability	probability	NOUN
cjfa-52245	219	6	value	value	NOUN
cjfa-52245	219	7	is	be	AUX
cjfa-52245	219	8	greater	great	ADJ
cjfa-52245	219	9	than	than	ADP
cjfa-52245	219	10	5	5	NUM
cjfa-52245	219	11	%	%	NOUN
cjfa-52245	219	12	which	which	PRON
cjfa-52245	219	13	means	mean	VERB
cjfa-52245	219	14	h4	h4	PROPN
cjfa-52245	219	15	is	be	AUX
cjfa-52245	219	16	rejected	reject	VERB
cjfa-52245	219	17	.	.	PUNCT
cjfa-52245	220	1	profitability	profitability	NOUN
cjfa-52245	220	2	does	do	AUX
cjfa-52245	220	3	not	not	PART
cjfa-52245	220	4	support	support	VERB
cjfa-52245	220	5	the	the	DET
cjfa-52245	220	6	proposed	propose	VERB
cjfa-52245	220	7	hypothesis	hypothesis	NOUN
cjfa-52245	220	8	,	,	PUNCT
cjfa-52245	220	9	namely	namely	ADV
cjfa-52245	220	10	profitability	profitability	NOUN
cjfa-52245	220	11	drives	drive	VERB
cjfa-52245	220	12	carbon	carbon	NOUN
cjfa-52245	220	13	disclosure	disclosure	NOUN
cjfa-52245	220	14	.	.	PUNCT
cjfa-52245	221	1	the	the	DET
cjfa-52245	221	2	more	more	ADV
cjfa-52245	221	3	profitable	profitable	ADJ
cjfa-52245	221	4	a	a	DET
cjfa-52245	221	5	company	company	NOUN
cjfa-52245	221	6	is	be	AUX
cjfa-52245	221	7	,	,	PUNCT
cjfa-52245	221	8	the	the	PRON
cjfa-52245	221	9	greater	great	ADJ
cjfa-52245	221	10	the	the	DET
cjfa-52245	221	11	pressure	pressure	NOUN
cjfa-52245	221	12	to	to	PART
cjfa-52245	221	13	disclose	disclose	VERB
cjfa-52245	221	14	carbon	carbon	NOUN
cjfa-52245	221	15	compared	compare	VERB
cjfa-52245	221	16	to	to	ADP
cjfa-52245	221	17	other	other	ADJ
cjfa-52245	221	18	companies	company	NOUN
cjfa-52245	221	19	that	that	PRON
cjfa-52245	221	20	are	be	AUX
cjfa-52245	221	21	losing	lose	VERB
cjfa-52245	221	22	money	money	NOUN
cjfa-52245	221	23	.	.	PUNCT
cjfa-52245	222	1	this	this	DET
cjfa-52245	222	2	research	research	NOUN
cjfa-52245	222	3	shows	show	VERB
cjfa-52245	222	4	that	that	SCONJ
cjfa-52245	222	5	the	the	DET
cjfa-52245	222	6	average	average	ADJ
cjfa-52245	222	7	company	company	NOUN
cjfa-52245	222	8	profit	profit	NOUN
cjfa-52245	222	9	is	be	AUX
cjfa-52245	222	10	4	4	NUM
cjfa-52245	222	11	%	%	NOUN
cjfa-52245	222	12	with	with	ADP
cjfa-52245	222	13	a	a	DET
cjfa-52245	222	14	standard	standard	ADJ
cjfa-52245	222	15	deviation	deviation	NOUN
cjfa-52245	222	16	that	that	PRON
cjfa-52245	222	17	exceeds	exceed	VERB
cjfa-52245	222	18	the	the	DET
cjfa-52245	222	19	mean	mean	ADJ
cjfa-52245	222	20	value	value	NOUN
cjfa-52245	222	21	,	,	PUNCT
cjfa-52245	222	22	which	which	PRON
cjfa-52245	222	23	means	mean	VERB
cjfa-52245	222	24	that	that	SCONJ
cjfa-52245	222	25	the	the	DET
cjfa-52245	222	26	data	data	NOUN
cjfa-52245	222	27	variation	variation	NOUN
cjfa-52245	222	28	is	be	AUX
cjfa-52245	222	29	quite	quite	ADV
cjfa-52245	222	30	high	high	ADJ
cjfa-52245	222	31	.	.	PUNCT
cjfa-52245	223	1	average	average	ADJ
cjfa-52245	223	2	profitability	profitability	NOUN
cjfa-52245	223	3	data	datum	NOUN
cjfa-52245	223	4	shows	show	VERB
cjfa-52245	223	5	that	that	SCONJ
cjfa-52245	223	6	this	this	DET
cjfa-52245	223	7	research	research	NOUN
cjfa-52245	223	8	sample	sample	NOUN
cjfa-52245	223	9	is	be	AUX
cjfa-52245	223	10	classified	classify	VERB
cjfa-52245	223	11	as	as	ADP
cjfa-52245	223	12	a	a	DET
cjfa-52245	223	13	company	company	NOUN
cjfa-52245	223	14	with	with	ADP
cjfa-52245	223	15	low	low	ADJ
cjfa-52245	223	16	profits	profit	NOUN
cjfa-52245	223	17	,	,	PUNCT
cjfa-52245	223	18	less	less	ADJ
cjfa-52245	223	19	than	than	ADP
cjfa-52245	223	20	5	5	NUM
cjfa-52245	223	21	%	%	NOUN
cjfa-52245	223	22	,	,	PUNCT
cjfa-52245	223	23	so	so	CCONJ
cjfa-52245	223	24	it	it	PRON
cjfa-52245	223	25	is	be	AUX
cjfa-52245	223	26	unable	unable	ADJ
cjfa-52245	223	27	to	to	PART
cjfa-52245	223	28	support	support	VERB
cjfa-52245	223	29	the	the	DET
cjfa-52245	223	30	concept	concept	NOUN
cjfa-52245	223	31	of	of	ADP
cjfa-52245	223	32	profitability	profitability	NOUN
cjfa-52245	223	33	encouraging	encourage	VERB
cjfa-52245	223	34	companies	company	NOUN
cjfa-52245	223	35	to	to	PART
cjfa-52245	223	36	disclose	disclose	VERB
cjfa-52245	223	37	their	their	PRON
cjfa-52245	223	38	carbon	carbon	NOUN
cjfa-52245	223	39	activities	activity	NOUN
cjfa-52245	223	40	,	,	PUNCT
cjfa-52245	223	41	while	while	SCONJ
cjfa-52245	223	42	carbon	carbon	NOUN
cjfa-52245	223	43	disclosure	disclosure	NOUN
cjfa-52245	223	44	is	be	AUX
cjfa-52245	223	45	not	not	PART
cjfa-52245	223	46	yet	yet	ADV
cjfa-52245	223	47	mandatory	mandatory	ADJ
cjfa-52245	223	48	.	.	PUNCT
cjfa-52245	224	1	companies	company	NOUN
cjfa-52245	224	2	with	with	ADP
cjfa-52245	224	3	low	low	ADJ
cjfa-52245	224	4	operational	operational	ADJ
cjfa-52245	224	5	capabilities	capability	NOUN
cjfa-52245	224	6	do	do	AUX
cjfa-52245	224	7	not	not	PART
cjfa-52245	224	8	choose	choose	VERB
cjfa-52245	224	9	to	to	PART
cjfa-52245	224	10	disclose	disclose	VERB
cjfa-52245	224	11	carbon	carbon	NOUN
cjfa-52245	224	12	activities	activity	NOUN
cjfa-52245	224	13	because	because	SCONJ
cjfa-52245	224	14	it	it	PRON
cjfa-52245	224	15	increases	increase	VERB
cjfa-52245	224	16	costs	cost	NOUN
cjfa-52245	224	17	and	and	CCONJ
cjfa-52245	224	18	reduces	reduce	VERB
cjfa-52245	224	19	profits	profit	NOUN
cjfa-52245	224	20	,	,	PUNCT
cjfa-52245	224	21	thereby	thereby	ADV
cjfa-52245	224	22	disrupting	disrupt	VERB
cjfa-52245	224	23	information	information	NOUN
cjfa-52245	224	24	on	on	ADP
cjfa-52245	224	25	the	the	DET
cjfa-52245	224	26	company	company	NOUN
cjfa-52245	224	27	’s	’s	PART
cjfa-52245	224	28	financial	financial	ADJ
cjfa-52245	224	29	success	success	NOUN
cjfa-52245	224	30	.	.	PUNCT
cjfa-52245	225	1	companies	company	NOUN
cjfa-52245	225	2	with	with	ADP
cjfa-52245	225	3	low	low	ADJ
cjfa-52245	225	4	profitability	profitability	NOUN
cjfa-52245	225	5	will	will	AUX
cjfa-52245	225	6	focus	focus	VERB
cjfa-52245	225	7	on	on	ADP
cjfa-52245	225	8	prioritizing	prioritize	VERB
cjfa-52245	225	9	operational	operational	ADJ
cjfa-52245	225	10	success	success	NOUN
cjfa-52245	225	11	rather	rather	ADV
cjfa-52245	225	12	than	than	ADP
cjfa-52245	225	13	additional	additional	ADJ
cjfa-52245	225	14	activities	activity	NOUN
cjfa-52245	225	15	.	.	PUNCT
cjfa-52245	226	1	in	in	ADP
cjfa-52245	226	2	line	line	NOUN
cjfa-52245	226	3	with	with	ADP
cjfa-52245	226	4	the	the	DET
cjfa-52245	226	5	results	result	NOUN
cjfa-52245	226	6	of	of	ADP
cjfa-52245	226	7	previous	previous	ADJ
cjfa-52245	226	8	studies	study	NOUN
cjfa-52245	226	9	that	that	PRON
cjfa-52245	226	10	only	only	ADV
cjfa-52245	226	11	companies	company	NOUN
cjfa-52245	226	12	with	with	ADP
cjfa-52245	226	13	adequate	adequate	ADJ
cjfa-52245	226	14	profitability	profitability	NOUN
cjfa-52245	226	15	are	be	AUX
cjfa-52245	226	16	able	able	ADJ
cjfa-52245	226	17	to	to	PART
cjfa-52245	226	18	manage	manage	VERB
cjfa-52245	226	19	human	human	ADJ
cjfa-52245	226	20	and	and	CCONJ
cjfa-52245	226	21	financial	financial	ADJ
cjfa-52245	226	22	resources	resource	NOUN
cjfa-52245	226	23	to	to	PART
cjfa-52245	226	24	expand	expand	VERB
cjfa-52245	226	25	their	their	PRON
cjfa-52245	226	26	disclosure	disclosure	NOUN
cjfa-52245	226	27	to	to	ADP
cjfa-52245	226	28	the	the	DET
cjfa-52245	226	29	level	level	NOUN
cjfa-52245	226	30	of	of	ADP
cjfa-52245	226	31	voluntary	voluntary	ADJ
cjfa-52245	226	32	disclosure	disclosure	NOUN
cjfa-52245	226	33	including	include	VERB
cjfa-52245	226	34	carbon	carbon	NOUN
cjfa-52245	226	35	disclosure	disclosure	NOUN
cjfa-52245	226	36	(	(	PUNCT
cjfa-52245	226	37	desai	desai	PROPN
cjfa-52245	226	38	,	,	PUNCT
cjfa-52245	226	39	2022	2022	NUM
cjfa-52245	226	40	)	)	PUNCT
cjfa-52245	226	41	.	.	PUNCT
cjfa-52245	227	1	less	less	ADV
cjfa-52245	227	2	profitable	profitable	ADJ
cjfa-52245	227	3	companies	company	NOUN
cjfa-52245	227	4	do	do	AUX
cjfa-52245	227	5	not	not	PART
cjfa-52245	227	6	want	want	VERB
cjfa-52245	227	7	to	to	PART
cjfa-52245	227	8	further	far	ADV
cjfa-52245	227	9	pressure	pressure	VERB
cjfa-52245	227	10	their	their	PRON
cjfa-52245	227	11	financial	financial	ADJ
cjfa-52245	227	12	performance	performance	NOUN
cjfa-52245	227	13	by	by	ADP
cjfa-52245	227	14	disclosing	disclose	VERB
cjfa-52245	227	15	carbon	carbon	NOUN
cjfa-52245	227	16	.	.	PUNCT
cjfa-52245	228	1	in	in	ADP
cjfa-52245	228	2	contrast	contrast	NOUN
cjfa-52245	228	3	to	to	ADP
cjfa-52245	228	4	legitimacy	legitimacy	NOUN
cjfa-52245	228	5	theory	theory	NOUN
cjfa-52245	228	6	and	and	CCONJ
cjfa-52245	228	7	previous	previous	ADJ
cjfa-52245	228	8	empirical	empirical	ADJ
cjfa-52245	228	9	studies	study	NOUN
cjfa-52245	228	10	in	in	ADP
cjfa-52245	228	11	developed	develop	VERB
cjfa-52245	228	12	countries	country	NOUN
cjfa-52245	228	13	(	(	PUNCT
cjfa-52245	228	14	akhiroh	akhiroh	NOUN
cjfa-52245	228	15	&	&	CCONJ
cjfa-52245	228	16	kiswanto	kiswanto	PROPN
cjfa-52245	228	17	,	,	PUNCT
cjfa-52245	228	18	2016	2016	NUM
cjfa-52245	228	19	)	)	PUNCT
cjfa-52245	228	20	.	.	PUNCT
cjfa-52245	229	1	this	this	DET
cjfa-52245	229	2	research	research	NOUN
cjfa-52245	229	3	concludes	conclude	VERB
cjfa-52245	229	4	that	that	SCONJ
cjfa-52245	229	5	company	company	NOUN
cjfa-52245	229	6	profits	profit	NOUN
cjfa-52245	229	7	have	have	VERB
cjfa-52245	229	8	no	no	DET
cjfa-52245	229	9	impact	impact	NOUN
cjfa-52245	229	10	on	on	ADP
cjfa-52245	229	11	carbon	carbon	NOUN
cjfa-52245	229	12	disclosure	disclosure	NOUN
cjfa-52245	229	13	.	.	PUNCT
cjfa-52245	230	1	companies	company	NOUN
cjfa-52245	230	2	with	with	ADP
cjfa-52245	230	3	low	low	ADJ
cjfa-52245	230	4	profitability	profitability	NOUN
cjfa-52245	230	5	will	will	AUX
cjfa-52245	230	6	make	make	VERB
cjfa-52245	230	7	disclosures	disclosure	NOUN
cjfa-52245	230	8	to	to	PART
cjfa-52245	230	9	achieve	achieve	VERB
cjfa-52245	230	10	legitimacy	legitimacy	NOUN
cjfa-52245	230	11	that	that	PRON
cjfa-52245	230	12	is	be	AUX
cjfa-52245	230	13	operationally	operationally	ADV
cjfa-52245	230	14	attractive	attractive	ADJ
cjfa-52245	230	15	to	to	ADP
cjfa-52245	230	16	their	their	PRON
cjfa-52245	230	17	stakeholders	stakeholder	NOUN
cjfa-52245	230	18	.	.	PUNCT
cjfa-52245	231	1	the	the	DET
cjfa-52245	231	2	opposite	opposite	ADJ
cjfa-52245	231	3	aspect	aspect	NOUN
cjfa-52245	231	4	,	,	PUNCT
cjfa-52245	231	5	companies	company	NOUN
cjfa-52245	231	6	with	with	ADP
cjfa-52245	231	7	high	high	ADJ
cjfa-52245	231	8	profits	profit	NOUN
cjfa-52245	231	9	that	that	PRON
cjfa-52245	231	10	are	be	AUX
cjfa-52245	231	11	not	not	PART
cjfa-52245	231	12	motivated	motivated	ADJ
cjfa-52245	231	13	to	to	PART
cjfa-52245	231	14	disclose	disclose	VERB
cjfa-52245	231	15	carbon	carbon	NOUN
cjfa-52245	231	16	is	be	AUX
cjfa-52245	231	17	certainly	certainly	ADV
cjfa-52245	231	18	associated	associate	VERB
cjfa-52245	231	19	with	with	ADP
cjfa-52245	231	20	the	the	DET
cjfa-52245	231	21	fact	fact	NOUN
cjfa-52245	231	22	that	that	SCONJ
cjfa-52245	231	23	carbon	carbon	NOUN
cjfa-52245	231	24	disclosure	disclosure	NOUN
cjfa-52245	231	25	is	be	AUX
cjfa-52245	231	26	not	not	PART
cjfa-52245	231	27	yet	yet	ADV
cjfa-52245	231	28	mandatory	mandatory	ADJ
cjfa-52245	231	29	in	in	ADP
cjfa-52245	231	30	indonesia	indonesia	PROPN
cjfa-52245	231	31	.	.	PUNCT
cjfa-52245	232	1	high	high	ADJ
cjfa-52245	232	2	firm	firm	ADJ
cjfa-52245	232	3	profits	profit	NOUN
cjfa-52245	232	4	choose	choose	VERB
cjfa-52245	232	5	to	to	PART
cjfa-52245	232	6	shift	shift	VERB
cjfa-52245	232	7	their	their	PRON
cjfa-52245	232	8	resources	resource	NOUN
cjfa-52245	232	9	to	to	ADP
cjfa-52245	232	10	other	other	ADJ
cjfa-52245	232	11	voluntary	voluntary	ADJ
cjfa-52245	232	12	disclosure	disclosure	NOUN
cjfa-52245	232	13	contexts	contexts	NOUN
cjfa-52245	232	14	with	with	ADP
cjfa-52245	232	15	more	more	ADV
cjfa-52245	232	16	certain	certain	ADJ
cjfa-52245	232	17	arrangements	arrangement	NOUN
cjfa-52245	232	18	.	.	PUNCT
cjfa-52245	232	19	 	 	SPACE
cjfa-52245	233	1	conclusion	conclusion	NOUN
cjfa-52245	233	2	 	 	SPACE
cjfa-52245	233	3	conclusion	conclusion	NOUN
cjfa-52245	233	4	carbon	carbon	NOUN
cjfa-52245	233	5	disclosure	disclosure	NOUN
cjfa-52245	233	6	is	be	AUX
cjfa-52245	233	7	not	not	PART
cjfa-52245	233	8	mandatory	mandatory	ADJ
cjfa-52245	233	9	disclosure	disclosure	NOUN
cjfa-52245	233	10	in	in	ADP
cjfa-52245	233	11	indonesia	indonesia	PROPN
cjfa-52245	233	12	,	,	PUNCT
cjfa-52245	233	13	therefore	therefore	ADV
cjfa-52245	233	14	companies	company	NOUN
cjfa-52245	233	15	that	that	PRON
cjfa-52245	233	16	disclose	disclose	VERB
cjfa-52245	233	17	carbon	carbon	NOUN
cjfa-52245	233	18	are	be	AUX
cjfa-52245	233	19	voluntary	voluntary	ADJ
cjfa-52245	233	20	.	.	PUNCT
cjfa-52245	234	1	the	the	DET
cjfa-52245	234	2	study	study	NOUN
cjfa-52245	234	3	results	result	NOUN
cjfa-52245	234	4	concluded	conclude	VERB
cjfa-52245	234	5	that	that	SCONJ
cjfa-52245	234	6	several	several	ADJ
cjfa-52245	234	7	proposed	propose	VERB
cjfa-52245	234	8	variables	variable	NOUN
cjfa-52245	234	9	did	do	AUX
cjfa-52245	234	10	not	not	PART
cjfa-52245	234	11	support	support	VERB
cjfa-52245	234	12	the	the	DET
cjfa-52245	234	13	carbon	carbon	NOUN
cjfa-52245	234	14	disclosure	disclosure	NOUN
cjfa-52245	234	15	hypothesis	hypothesis	NOUN
cjfa-52245	234	16	.	.	PUNCT
cjfa-52245	235	1	the	the	DET
cjfa-52245	235	2	results	result	NOUN
cjfa-52245	235	3	of	of	ADP
cjfa-52245	235	4	this	this	DET
cjfa-52245	235	5	study	study	NOUN
cjfa-52245	235	6	prove	prove	VERB
cjfa-52245	235	7	that	that	SCONJ
cjfa-52245	235	8	corporations	corporation	NOUN
cjfa-52245	235	9	generally	generally	ADV
cjfa-52245	235	10	have	have	AUX
cjfa-52245	235	11	only	only	ADV
cjfa-52245	235	12	achieved	achieve	VERB
cjfa-52245	235	13	a	a	DET
cjfa-52245	235	14	blue	blue	ADJ
cjfa-52245	235	15	designation	designation	NOUN
cjfa-52245	235	16	,	,	PUNCT
cjfa-52245	235	17	which	which	PRON
cjfa-52245	235	18	means	mean	VERB
cjfa-52245	235	19	their	their	PRON
cjfa-52245	235	20	participation	participation	NOUN
cjfa-52245	235	21	is	be	AUX
cjfa-52245	235	22	limited	limit	VERB
cjfa-52245	235	23	to	to	ADP
cjfa-52245	235	24	meeting	meet	VERB
cjfa-52245	235	25	regulato	regulato	ADJ
cjfa-52245	235	26	media	medium	NOUN
cjfa-52245	235	27	pressure	pressure	NOUN
cjfa-52245	235	28	and	and	CCONJ
cjfa-52245	235	29	carbon	carbon	NOUN
cjfa-52245	235	30	disclosure	disclosure	NOUN
cjfa-52245	235	31	…	…	PUNCT
cjfa-52245	235	32	2323	2323	NUM
cjfa-52245	235	33	ry	ry	NOUN
cjfa-52245	235	34	requirements	requirement	NOUN
cjfa-52245	235	35	.	.	PUNCT
cjfa-52245	236	1	only	only	ADV
cjfa-52245	236	2	a	a	DET
cjfa-52245	236	3	few	few	ADJ
cjfa-52245	236	4	companies	company	NOUN
cjfa-52245	236	5	have	have	VERB
cjfa-52245	236	6	carbon	carbon	NOUN
cjfa-52245	236	7	disclosure	disclosure	NOUN
cjfa-52245	236	8	.	.	PUNCT
cjfa-52245	237	1	this	this	PRON
cjfa-52245	237	2	indicates	indicate	VERB
cjfa-52245	237	3	a	a	DET
cjfa-52245	237	4	motivation	motivation	NOUN
cjfa-52245	237	5	for	for	ADP
cjfa-52245	237	6	mitigation	mitigation	NOUN
cjfa-52245	237	7	or	or	CCONJ
cjfa-52245	237	8	even	even	ADV
cjfa-52245	237	9	corporate	corporate	ADJ
cjfa-52245	237	10	green	green	ADJ
cjfa-52245	237	11	washing	washing	NOUN
cjfa-52245	237	12	in	in	ADP
cjfa-52245	237	13	relation	relation	NOUN
cjfa-52245	237	14	to	to	ADP
cjfa-52245	237	15	the	the	DET
cjfa-52245	237	16	environment	environment	NOUN
cjfa-52245	237	17	and	and	CCONJ
cjfa-52245	237	18	carbon	carbon	NOUN
cjfa-52245	237	19	.	.	PUNCT
cjfa-52245	238	1	in	in	ADP
cjfa-52245	238	2	fact	fact	NOUN
cjfa-52245	238	3	,	,	PUNCT
cjfa-52245	238	4	the	the	DET
cjfa-52245	238	5	green	green	ADJ
cjfa-52245	238	6	rating	rating	NOUN
cjfa-52245	238	7	system	system	NOUN
cjfa-52245	238	8	is	be	AUX
cjfa-52245	238	9	expected	expect	VERB
cjfa-52245	238	10	to	to	PART
cjfa-52245	238	11	overcome	overcome	VERB
cjfa-52245	238	12	green	green	ADJ
cjfa-52245	238	13	washing	washing	NOUN
cjfa-52245	238	14	behavior	behavior	NOUN
cjfa-52245	238	15	.	.	PUNCT
cjfa-52245	239	1	company	company	NOUN
cjfa-52245	239	2	size	size	NOUN
cjfa-52245	239	3	is	be	AUX
cjfa-52245	239	4	not	not	PART
cjfa-52245	239	5	proven	prove	VERB
cjfa-52245	239	6	to	to	PART
cjfa-52245	239	7	support	support	VERB
cjfa-52245	239	8	carbon	carbon	NOUN
cjfa-52245	239	9	emission	emission	NOUN
cjfa-52245	239	10	disclosure	disclosure	NOUN
cjfa-52245	239	11	because	because	SCONJ
cjfa-52245	239	12	this	this	DET
cjfa-52245	239	13	sample	sample	NOUN
cjfa-52245	239	14	of	of	ADP
cjfa-52245	239	15	companies	company	NOUN
cjfa-52245	239	16	is	be	AUX
cjfa-52245	239	17	generally	generally	ADV
cjfa-52245	239	18	not	not	PART
cjfa-52245	239	19	classified	classify	VERB
cjfa-52245	239	20	as	as	ADP
cjfa-52245	239	21	large	large	ADJ
cjfa-52245	239	22	companies	company	NOUN
cjfa-52245	239	23	.	.	PUNCT
cjfa-52245	240	1	companies	company	NOUN
cjfa-52245	240	2	with	with	ADP
cjfa-52245	240	3	low	low	ADJ
cjfa-52245	240	4	profitability	profitability	NOUN
cjfa-52245	240	5	are	be	AUX
cjfa-52245	240	6	also	also	ADV
cjfa-52245	240	7	not	not	PART
cjfa-52245	240	8	motivated	motivated	ADJ
cjfa-52245	240	9	to	to	PART
cjfa-52245	240	10	disclose	disclose	VERB
cjfa-52245	240	11	emissions	emission	NOUN
cjfa-52245	240	12	because	because	SCONJ
cjfa-52245	240	13	they	they	PRON
cjfa-52245	240	14	reduce	reduce	VERB
cjfa-52245	240	15	economic	economic	ADJ
cjfa-52245	240	16	capacity	capacity	NOUN
cjfa-52245	240	17	in	in	ADP
cjfa-52245	240	18	the	the	DET
cjfa-52245	240	19	current	current	ADJ
cjfa-52245	240	20	year	year	NOUN
cjfa-52245	240	21	.	.	PUNCT
cjfa-52245	241	1	this	this	DET
cjfa-52245	241	2	research	research	NOUN
cjfa-52245	241	3	is	be	AUX
cjfa-52245	241	4	limited	limit	VERB
cjfa-52245	241	5	in	in	ADP
cjfa-52245	241	6	the	the	DET
cjfa-52245	241	7	aspect	aspect	NOUN
cjfa-52245	241	8	of	of	ADP
cjfa-52245	241	9	not	not	PART
cjfa-52245	241	10	involving	involve	VERB
cjfa-52245	241	11	control	control	NOUN
cjfa-52245	241	12	variables	variable	NOUN
cjfa-52245	241	13	which	which	PRON
cjfa-52245	241	14	might	might	AUX
cjfa-52245	241	15	lead	lead	VERB
cjfa-52245	241	16	to	to	ADP
cjfa-52245	241	17	biased	biased	ADJ
cjfa-52245	241	18	conclusions	conclusion	NOUN
cjfa-52245	241	19	.	.	PUNCT
cjfa-52245	242	1	the	the	DET
cjfa-52245	242	2	nature	nature	NOUN
cjfa-52245	242	3	of	of	ADP
cjfa-52245	242	4	carbon	carbon	NOUN
cjfa-52245	242	5	emission	emission	NOUN
cjfa-52245	242	6	disclosure	disclosure	NOUN
cjfa-52245	242	7	in	in	ADP
cjfa-52245	242	8	indonesia	indonesia	PROPN
cjfa-52245	242	9	is	be	AUX
cjfa-52245	242	10	voluntary	voluntary	ADJ
cjfa-52245	242	11	,	,	PUNCT
cjfa-52245	242	12	so	so	CCONJ
cjfa-52245	242	13	only	only	ADV
cjfa-52245	242	14	a	a	DET
cjfa-52245	242	15	few	few	ADJ
cjfa-52245	242	16	companies	company	NOUN
cjfa-52245	242	17	participate	participate	VERB
cjfa-52245	242	18	in	in	ADP
cjfa-52245	242	19	disclosing	disclose	VERB
cjfa-52245	242	20	carbon	carbon	NOUN
cjfa-52245	242	21	emissions	emission	NOUN
cjfa-52245	242	22	.	.	PUNCT
cjfa-52245	243	1	it	it	PRON
cjfa-52245	243	2	is	be	AUX
cjfa-52245	243	3	natural	natural	ADJ
cjfa-52245	243	4	that	that	SCONJ
cjfa-52245	243	5	this	this	DET
cjfa-52245	243	6	research	research	NOUN
cjfa-52245	243	7	failed	fail	VERB
cjfa-52245	243	8	to	to	PART
cjfa-52245	243	9	obtain	obtain	VERB
cjfa-52245	243	10	adequate	adequate	ADJ
cjfa-52245	243	11	statistical	statistical	ADJ
cjfa-52245	243	12	support	support	NOUN
cjfa-52245	243	13	for	for	ADP
cjfa-52245	243	14	the	the	DET
cjfa-52245	243	15	proposed	propose	VERB
cjfa-52245	243	16	variables	variable	NOUN
cjfa-52245	243	17	that	that	PRON
cjfa-52245	243	18	are	be	AUX
cjfa-52245	243	19	expected	expect	VERB
cjfa-52245	243	20	to	to	PART
cjfa-52245	243	21	motivate	motivate	VERB
cjfa-52245	243	22	companies	company	NOUN
cjfa-52245	243	23	to	to	PART
cjfa-52245	243	24	disclose	disclose	VERB
cjfa-52245	243	25	carbon	carbon	NOUN
cjfa-52245	243	26	emissions	emission	NOUN
cjfa-52245	243	27	.	.	PUNCT
cjfa-52245	244	1	more	more	ADV
cjfa-52245	244	2	specifically	specifically	ADV
cjfa-52245	244	3	,	,	PUNCT
cjfa-52245	244	4	the	the	DET
cjfa-52245	244	5	sample	sample	NOUN
cjfa-52245	244	6	companies	company	NOUN
cjfa-52245	244	7	only	only	ADV
cjfa-52245	244	8	disclosed	disclose	VERB
cjfa-52245	244	9	around	around	ADP
cjfa-52245	244	10	21	21	NUM
cjfa-52245	244	11	%	%	NOUN
cjfa-52245	244	12	of	of	ADP
cjfa-52245	244	13	the	the	DET
cjfa-52245	244	14	total	total	ADJ
cjfa-52245	244	15	carbon	carbon	NOUN
cjfa-52245	244	16	emission	emission	NOUN
cjfa-52245	244	17	disclosure	disclosure	NOUN
cjfa-52245	244	18	items	item	NOUN
cjfa-52245	244	19	that	that	PRON
cjfa-52245	244	20	they	they	PRON
cjfa-52245	244	21	should	should	AUX
cjfa-52245	244	22	have	have	VERB
cjfa-52245	244	23	.	.	PUNCT
cjfa-52245	245	1	likewise	likewise	ADV
cjfa-52245	245	2	,	,	PUNCT
cjfa-52245	245	3	the	the	DET
cjfa-52245	245	4	sample	sample	NOUN
cjfa-52245	245	5	in	in	ADP
cjfa-52245	245	6	this	this	DET
cjfa-52245	245	7	research	research	NOUN
cjfa-52245	245	8	is	be	AUX
cjfa-52245	245	9	a	a	DET
cjfa-52245	245	10	group	group	NOUN
cjfa-52245	245	11	of	of	ADP
cjfa-52245	245	12	companies	company	NOUN
cjfa-52245	245	13	with	with	ADP
cjfa-52245	245	14	a	a	DET
cjfa-52245	245	15	blue	blue	ADJ
cjfa-52245	245	16	rating	rating	NOUN
cjfa-52245	245	17	;	;	PUNCT
cjfa-52245	245	18	indicates	indicate	VERB
cjfa-52245	245	19	that	that	SCONJ
cjfa-52245	245	20	the	the	DET
cjfa-52245	245	21	willingness	willingness	NOUN
cjfa-52245	245	22	to	to	PART
cjfa-52245	245	23	participate	participate	VERB
cjfa-52245	245	24	in	in	ADP
cjfa-52245	245	25	green	green	ADJ
cjfa-52245	245	26	is	be	AUX
cjfa-52245	245	27	limited	limit	VERB
cjfa-52245	245	28	to	to	ADP
cjfa-52245	245	29	meeting	meet	VERB
cjfa-52245	245	30	the	the	DET
cjfa-52245	245	31	minimum	minimum	ADJ
cjfa-52245	245	32	regulatory	regulatory	ADJ
cjfa-52245	245	33	requirements	requirement	NOUN
cjfa-52245	245	34	.	.	PUNCT
cjfa-52245	246	1	therefore	therefore	ADV
cjfa-52245	246	2	,	,	PUNCT
cjfa-52245	246	3	this	this	DET
cjfa-52245	246	4	research	research	NOUN
cjfa-52245	246	5	recommends	recommend	VERB
cjfa-52245	246	6	that	that	SCONJ
cjfa-52245	246	7	the	the	DET
cjfa-52245	246	8	indonesian	indonesian	ADJ
cjfa-52245	246	9	government	government	NOUN
cjfa-52245	246	10	require	require	VERB
cjfa-52245	246	11	companies	company	NOUN
cjfa-52245	246	12	to	to	PART
cjfa-52245	246	13	disclose	disclose	VERB
cjfa-52245	246	14	carbon	carbon	NOUN
cjfa-52245	246	15	emissions	emission	NOUN
cjfa-52245	246	16	rather	rather	ADV
cjfa-52245	246	17	than	than	ADP
cjfa-52245	246	18	voluntarily	voluntarily	ADV
cjfa-52245	246	19	.	.	PUNCT
cjfa-52245	246	20	 	 	SPACE
cjfa-52245	247	1	references	reference	NOUN
cjfa-52245	247	2	 	 	SPACE
cjfa-52245	247	3	references	reference	NOUN
cjfa-52245	247	4	akhiroh	akhiroh	NOUN
cjfa-52245	247	5	,	,	PUNCT
cjfa-52245	247	6	t.	t.	PROPN
cjfa-52245	247	7	,	,	PUNCT
cjfa-52245	247	8	&	&	CCONJ
cjfa-52245	247	9	kiswanto	kiswanto	PROPN
cjfa-52245	247	10	,	,	PUNCT
cjfa-52245	247	11	k.	k.	PROPN
cjfa-52245	247	12	(	(	PUNCT
cjfa-52245	247	13	2016	2016	NUM
cjfa-52245	247	14	)	)	PUNCT
cjfa-52245	247	15	.	.	PUNCT
cjfa-52245	248	1	the	the	DET
cjfa-52245	248	2	determinant	determinant	NOUN
cjfa-52245	248	3	of	of	ADP
cjfa-52245	248	4	carbon	carbon	NOUN
cjfa-52245	248	5	emission	emission	NOUN
cjfa-52245	248	6	disclosures	disclosure	NOUN
cjfa-52245	248	7	.	.	PUNCT
cjfa-52245	249	1	accounting	account	VERB
cjfa-52245	249	2	analysis	analysis	NOUN
cjfa-52245	249	3	journal	journal	NOUN
cjfa-52245	249	4	,	,	PUNCT
cjfa-52245	249	5	5(4	5(4	NUM
cjfa-52245	249	6	)	)	PUNCT
cjfa-52245	249	7	,	,	PUNCT
cjfa-52245	249	8	326–336	326–336	NUM
cjfa-52245	249	9	.	.	PUNCT
cjfa-52245	250	1	https://doi.org/https://doi.org/10.15294/	https://doi.org/https://doi.org/10.15294/	NOUN
cjfa-52245	250	2	aaj.v5i4.11182	aaj.v5i4.11182	PROPN
cjfa-52245	250	3	.	.	PUNCT
cjfa-52245	250	4	almaghrabi	almaghrabi	PROPN
cjfa-52245	250	5	,	,	PUNCT
cjfa-52245	250	6	k.s	k.s	PROPN
cjfa-52245	250	7	.	.	PROPN
cjfa-52245	250	8	(	(	PUNCT
cjfa-52245	250	9	2023	2023	NUM
cjfa-52245	250	10	)	)	PUNCT
cjfa-52245	250	11	.	.	PUNCT
cjfa-52245	251	1	climate	climate	NOUN
cjfa-52245	251	2	change	change	NOUN
cjfa-52245	251	3	exposure	exposure	NOUN
cjfa-52245	251	4	and	and	CCONJ
cjfa-52245	251	5	firm	firm	ADJ
cjfa-52245	251	6	performance	performance	NOUN
cjfa-52245	251	7	:	:	PUNCT
cjfa-52245	251	8	does	do	AUX
cjfa-52245	251	9	managerial	managerial	ADJ
cjfa-52245	251	10	ability	ability	NOUN
cjfa-52245	251	11	matter	matter	VERB
cjfa-52245	251	12	?	?	PUNCT
cjfa-52245	252	1	sustainability	sustainability	NOUN
cjfa-52245	252	2	,	,	PUNCT
cjfa-52245	252	3	15(17	15(17	NUM
cjfa-52245	252	4	)	)	PUNCT
cjfa-52245	252	5	,	,	PUNCT
cjfa-52245	252	6	12878	12878	NUM
cjfa-52245	252	7	.	.	PUNCT
cjfa-52245	253	1	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
cjfa-52245	253	2	su151712878	su151712878	PROPN
cjfa-52245	253	3	.	.	PUNCT
cjfa-52245	254	1	andrian	andrian	PROPN
cjfa-52245	254	2	,	,	PUNCT
cjfa-52245	254	3	t.k	t.k	PROPN
cjfa-52245	254	4	.	.	PROPN
cjfa-52245	254	5	(	(	PUNCT
cjfa-52245	254	6	2021	2021	NUM
cjfa-52245	254	7	)	)	PUNCT
cjfa-52245	254	8	.	.	PUNCT
cjfa-52245	255	1	determinant	determinant	ADJ
cjfa-52245	255	2	factors	factor	NOUN
cjfa-52245	255	3	of	of	ADP
cjfa-52245	255	4	carbon	carbon	NOUN
cjfa-52245	255	5	emission	emission	NOUN
cjfa-52245	255	6	disclosure	disclosure	NOUN
cjfa-52245	255	7	in	in	ADP
cjfa-52245	255	8	indonesia	indonesia	PROPN
cjfa-52245	255	9	.	.	PROPN
cjfa-52245	256	1	journal	journal	PROPN
cjfa-52245	256	2	of	of	ADP
cjfa-52245	256	3	southwest	southwest	PROPN
cjfa-52245	256	4	jiaotong	jiaotong	PROPN
cjfa-52245	256	5	university	university	PROPN
cjfa-52245	256	6	,	,	PUNCT
cjfa-52245	256	7	56(1	56(1	NUM
cjfa-52245	256	8	)	)	PUNCT
cjfa-52245	256	9	.	.	PUNCT
cjfa-52245	257	1	https://doi.org/10.35741/issn.02582724.56.1.32	https://doi.org/10.35741/issn.02582724.56.1.32	PROPN
cjfa-52245	257	2	.	.	PUNCT
cjfa-52245	258	1	andrikopoulos	andrikopoulos	PROPN
cjfa-52245	258	2	,	,	PUNCT
cjfa-52245	258	3	a.	a.	PROPN
cjfa-52245	258	4	,	,	PUNCT
cjfa-52245	258	5	&	&	CCONJ
cjfa-52245	258	6	kriklani	kriklani	PROPN
cjfa-52245	258	7	,	,	PUNCT
cjfa-52245	258	8	n.	n.	PROPN
cjfa-52245	258	9	(	(	PUNCT
cjfa-52245	258	10	2013	2013	NUM
cjfa-52245	258	11	)	)	PUNCT
cjfa-52245	258	12	.	.	PUNCT
cjfa-52245	259	1	environmental	environmental	ADJ
cjfa-52245	259	2	disclosure	disclosure	NOUN
cjfa-52245	259	3	and	and	CCONJ
cjfa-52245	259	4	financial	financial	ADJ
cjfa-52245	259	5	characteristics	characteristic	NOUN
cjfa-52245	259	6	of	of	ADP
cjfa-52245	259	7	the	the	DET
cjfa-52245	259	8	firm	firm	NOUN
cjfa-52245	259	9	:	:	PUNCT
cjfa-52245	259	10	the	the	DET
cjfa-52245	259	11	case	case	NOUN
cjfa-52245	259	12	of	of	ADP
cjfa-52245	259	13	denmark	denmark	NOUN
cjfa-52245	259	14	.	.	PUNCT
cjfa-52245	260	1	corporate	corporate	ADJ
cjfa-52245	260	2	social	social	ADJ
cjfa-52245	260	3	responsibility	responsibility	NOUN
cjfa-52245	260	4	and	and	CCONJ
cjfa-52245	260	5	environmental	environmental	ADJ
cjfa-52245	260	6	management	management	NOUN
cjfa-52245	260	7	,	,	PUNCT
cjfa-52245	260	8	20(1	20(1	NUM
cjfa-52245	260	9	)	)	PUNCT
cjfa-52245	260	10	,	,	PUNCT
cjfa-52245	260	11	55–64	55–64	NUM
cjfa-52245	260	12	.	.	PUNCT
cjfa-52245	261	1	https://doi.org/10.1002/csr.1281	https://doi.org/10.1002/csr.1281	PROPN
cjfa-52245	261	2	.	.	PUNCT
cjfa-52245	261	3	bai	bai	PROPN
cjfa-52245	261	4	,	,	PUNCT
cjfa-52245	261	5	y.	y.	PROPN
cjfa-52245	261	6	,	,	PUNCT
cjfa-52245	261	7	&	&	CCONJ
cjfa-52245	261	8	yao	yao	PROPN
cjfa-52245	261	9	,	,	PUNCT
cjfa-52245	261	10	r.	r.	PROPN
cjfa-52245	261	11	(	(	PUNCT
cjfa-52245	261	12	2023	2023	NUM
cjfa-52245	261	13	)	)	PUNCT
cjfa-52245	261	14	.	.	PUNCT
cjfa-52245	262	1	visualizing	visualize	VERB
cjfa-52245	262	2	environmental	environmental	ADJ
cjfa-52245	262	3	management	management	NOUN
cjfa-52245	262	4	:	:	PUNCT
cjfa-52245	262	5	corporate	corporate	ADJ
cjfa-52245	262	6	environmental	environmental	ADJ
cjfa-52245	262	7	images	image	NOUN
cjfa-52245	262	8	information	information	NOUN
cjfa-52245	262	9	disclosure	disclosure	NOUN
cjfa-52245	262	10	and	and	CCONJ
cjfa-52245	262	11	idiosyncratic	idiosyncratic	ADJ
cjfa-52245	262	12	risk	risk	NOUN
cjfa-52245	262	13	.	.	PUNCT
cjfa-52245	263	1	environmental	environmental	ADJ
cjfa-52245	263	2	impact	impact	PROPN
cjfa-52245	263	3	assessment	assessment	NOUN
cjfa-52245	263	4	review	review	PROPN
cjfa-52245	263	5	,	,	PUNCT
cjfa-52245	263	6	99	99	NUM
cjfa-52245	263	7	,	,	PUNCT
cjfa-52245	263	8	107026	107026	NUM
cjfa-52245	263	9	.	.	PUNCT
cjfa-52245	264	1	https://doi.org/10.1016/j.eiar.2022.107026	https://doi.org/10.1016/j.eiar.2022.107026	PROPN
cjfa-52245	264	2	.	.	PUNCT
cjfa-52245	265	1	fidiana	fidiana	PROPN
cjfa-52245	265	2	fidiana2424	fidiana2424	PROPN
cjfa-52245	265	3	cho	cho	PROPN
cjfa-52245	265	4	,	,	PUNCT
cjfa-52245	265	5	c.h	c.h	PROPN
cjfa-52245	265	6	.	.	PROPN
cjfa-52245	265	7	,	,	PUNCT
cjfa-52245	265	8	&	&	CCONJ
cjfa-52245	265	9	patten	patten	PROPN
cjfa-52245	265	10	,	,	PUNCT
cjfa-52245	265	11	d.m	d.m	PROPN
cjfa-52245	265	12	.	.	PUNCT
cjfa-52245	265	13	(	(	PUNCT
cjfa-52245	265	14	2007	2007	NUM
cjfa-52245	265	15	)	)	PUNCT
cjfa-52245	265	16	.	.	PUNCT
cjfa-52245	266	1	the	the	DET
cjfa-52245	266	2	role	role	NOUN
cjfa-52245	266	3	of	of	ADP
cjfa-52245	266	4	environmental	environmental	ADJ
cjfa-52245	266	5	disclosures	disclosure	NOUN
cjfa-52245	266	6	as	as	ADP
cjfa-52245	266	7	tools	tool	NOUN
cjfa-52245	266	8	of	of	ADP
cjfa-52245	266	9	legitimacy	legitimacy	NOUN
cjfa-52245	266	10	:	:	PUNCT
cjfa-52245	266	11	a	a	DET
cjfa-52245	266	12	research	research	NOUN
cjfa-52245	266	13	note	note	NOUN
cjfa-52245	266	14	.	.	PUNCT
cjfa-52245	267	1	accounting	accounting	NOUN
cjfa-52245	267	2	,	,	PUNCT
cjfa-52245	267	3	organizations	organization	NOUN
cjfa-52245	267	4	and	and	CCONJ
cjfa-52245	267	5	society	society	NOUN
cjfa-52245	267	6	,	,	PUNCT
cjfa-52245	267	7	32(7–8	32(7–8	PROPN
cjfa-52245	267	8	)	)	PUNCT
cjfa-52245	267	9	,	,	PUNCT
cjfa-52245	267	10	639–647	639–647	NUM
cjfa-52245	267	11	.	.	PUNCT
cjfa-52245	267	12	https://doi.org/10.1016/j.aos.2006.09.009	https://doi.org/10.1016/j.aos.2006.09.009	PROPN
cjfa-52245	267	13	.	.	PUNCT
cjfa-52245	268	1	clarkson	clarkson	PROPN
cjfa-52245	268	2	,	,	PUNCT
cjfa-52245	268	3	p.m.	p.m.	NOUN
cjfa-52245	268	4	,	,	PUNCT
cjfa-52245	268	5	li	li	PROPN
cjfa-52245	268	6	,	,	PUNCT
cjfa-52245	268	7	y.	y.	PROPN
cjfa-52245	268	8	,	,	PUNCT
cjfa-52245	268	9	richardson	richardson	PROPN
cjfa-52245	268	10	,	,	PUNCT
cjfa-52245	268	11	g.d	g.d	PROPN
cjfa-52245	268	12	.	.	PROPN
cjfa-52245	268	13	,	,	PUNCT
cjfa-52245	268	14	&	&	CCONJ
cjfa-52245	268	15	vasvari	vasvari	PROPN
cjfa-52245	268	16	,	,	PUNCT
cjfa-52245	268	17	f.p	f.p	PROPN
cjfa-52245	268	18	.	.	PROPN
cjfa-52245	268	19	(	(	PUNCT
cjfa-52245	268	20	2008	2008	NUM
cjfa-52245	268	21	)	)	PUNCT
cjfa-52245	268	22	.	.	PUNCT
cjfa-52245	269	1	revisiting	revisit	VERB
cjfa-52245	269	2	the	the	DET
cjfa-52245	269	3	relation	relation	NOUN
cjfa-52245	269	4	between	between	ADP
cjfa-52245	269	5	environmental	environmental	ADJ
cjfa-52245	269	6	performance	performance	NOUN
cjfa-52245	269	7	and	and	CCONJ
cjfa-52245	269	8	environmental	environmental	ADJ
cjfa-52245	269	9	disclosure	disclosure	NOUN
cjfa-52245	269	10	:	:	PUNCT
cjfa-52245	269	11	an	an	DET
cjfa-52245	269	12	empirical	empirical	ADJ
cjfa-52245	269	13	analysis	analysis	NOUN
cjfa-52245	269	14	.	.	PUNCT
cjfa-52245	270	1	accounting	accounting	NOUN
cjfa-52245	270	2	,	,	PUNCT
cjfa-52245	270	3	organizations	organization	NOUN
cjfa-52245	270	4	and	and	CCONJ
cjfa-52245	270	5	society	society	NOUN
cjfa-52245	270	6	,	,	PUNCT
cjfa-52245	270	7	33(4–5	33(4–5	PROPN
cjfa-52245	270	8	)	)	PUNCT
cjfa-52245	270	9	,	,	PUNCT
cjfa-52245	270	10	303–327	303–327	NUM
cjfa-52245	270	11	.	.	PUNCT
cjfa-52245	271	1	https://doi	https://doi	X
cjfa-52245	271	2	.	.	PUNCT
cjfa-52245	272	1	org/10.1016	org/10.1016	PROPN
cjfa-52245	272	2	/	/	SYM
cjfa-52245	272	3	j.aos.2007.05.003	j.aos.2007.05.003	PROPN
cjfa-52245	272	4	.	.	PUNCT
cjfa-52245	273	1	deb	deb	PROPN
cjfa-52245	273	2	,	,	PUNCT
cjfa-52245	273	3	j.c	j.c	PROPN
cjfa-52245	273	4	.	.	PROPN
cjfa-52245	273	5	,	,	PUNCT
cjfa-52245	273	6	phinn	phinn	PROPN
cjfa-52245	273	7	,	,	PUNCT
cjfa-52245	273	8	s.	s.	PROPN
cjfa-52245	273	9	,	,	PUNCT
cjfa-52245	273	10	butt	butt	PROPN
cjfa-52245	273	11	,	,	PUNCT
cjfa-52245	273	12	n.	n.	NOUN
cjfa-52245	273	13	,	,	PUNCT
cjfa-52245	273	14	&	&	CCONJ
cjfa-52245	273	15	mcalpine	mcalpine	PROPN
cjfa-52245	273	16	,	,	PUNCT
cjfa-52245	273	17	c.	c.	PROPN
cjfa-52245	273	18	(	(	PUNCT
cjfa-52245	273	19	2018	2018	NUM
cjfa-52245	273	20	)	)	PUNCT
cjfa-52245	273	21	.	.	PUNCT
cjfa-52245	274	1	climate	climate	NOUN
cjfa-52245	274	2	change	change	NOUN
cjfa-52245	274	3	impacts	impact	NOUN
cjfa-52245	274	4	on	on	ADP
cjfa-52245	274	5	tropical	tropical	ADJ
cjfa-52245	274	6	forests	forest	NOUN
cjfa-52245	274	7	:	:	PUNCT
cjfa-52245	274	8	identifying	identify	VERB
cjfa-52245	274	9	risks	risk	NOUN
cjfa-52245	274	10	for	for	ADP
cjfa-52245	274	11	tropical	tropical	ADJ
cjfa-52245	274	12	asia	asia	PROPN
cjfa-52245	274	13	.	.	PUNCT
cjfa-52245	275	1	journal	journal	PROPN
cjfa-52245	275	2	of	of	ADP
cjfa-52245	275	3	tropical	tropical	ADJ
cjfa-52245	275	4	forest	forest	NOUN
cjfa-52245	275	5	science	science	NOUN
cjfa-52245	275	6	,	,	PUNCT
cjfa-52245	275	7	30(2	30(2	NUM
cjfa-52245	275	8	)	)	PUNCT
cjfa-52245	275	9	,	,	PUNCT
cjfa-52245	275	10	182–194	182–194	NUM
cjfa-52245	275	11	.	.	PUNCT
cjfa-52245	275	12	https://doi.org/10.26525/jtfs2018.30.2.182194	https://doi.org/10.26525/jtfs2018.30.2.182194	PROPN
cjfa-52245	275	13	.	.	PUNCT
cjfa-52245	276	1	desai	desai	PROPN
cjfa-52245	276	2	,	,	PUNCT
cjfa-52245	276	3	r.	r.	PROPN
cjfa-52245	276	4	(	(	PUNCT
cjfa-52245	276	5	2022	2022	NUM
cjfa-52245	276	6	)	)	PUNCT
cjfa-52245	276	7	.	.	PUNCT
cjfa-52245	277	1	determinants	determinant	NOUN
cjfa-52245	277	2	of	of	ADP
cjfa-52245	277	3	corporate	corporate	ADJ
cjfa-52245	277	4	carbon	carbon	NOUN
cjfa-52245	277	5	disclosure	disclosure	NOUN
cjfa-52245	277	6	:	:	PUNCT
cjfa-52245	277	7	a	a	DET
cjfa-52245	277	8	step	step	NOUN
cjfa-52245	277	9	towards	towards	ADP
cjfa-52245	277	10	sustainability	sustainability	NOUN
cjfa-52245	277	11	reporting	reporting	NOUN
cjfa-52245	277	12	.	.	PUNCT
cjfa-52245	278	1	borsa	borsa	PROPN
cjfa-52245	278	2	istanbul	istanbul	PROPN
cjfa-52245	278	3	review	review	PROPN
cjfa-52245	278	4	,	,	PUNCT
cjfa-52245	278	5	22(5	22(5	NOUN
cjfa-52245	278	6	)	)	PUNCT
cjfa-52245	278	7	,	,	PUNCT
cjfa-52245	278	8	886–896	886–896	NUM
cjfa-52245	278	9	.	.	PUNCT
cjfa-52245	279	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
cjfa-52245	279	2	.	.	PUNCT
cjfa-52245	280	1	bir.2022.06.007	bir.2022.06.007	PROPN
cjfa-52245	280	2	.	.	PUNCT
cjfa-52245	281	1	desai	desai	PROPN
cjfa-52245	281	2	,	,	PUNCT
cjfa-52245	281	3	r.	r.	PROPN
cjfa-52245	281	4	,	,	PUNCT
cjfa-52245	281	5	&	&	CCONJ
cjfa-52245	281	6	raval	raval	NOUN
cjfa-52245	281	7	,	,	PUNCT
cjfa-52245	281	8	a.	a.	NOUN
cjfa-52245	281	9	(	(	PUNCT
cjfa-52245	281	10	2022a	2022a	NUM
cjfa-52245	281	11	)	)	PUNCT
cjfa-52245	281	12	.	.	PUNCT
cjfa-52245	282	1	examining	examine	VERB
cjfa-52245	282	2	the	the	DET
cjfa-52245	282	3	relation	relation	NOUN
cjfa-52245	282	4	between	between	ADP
cjfa-52245	282	5	market	market	NOUN
cjfa-52245	282	6	value	value	NOUN
cjfa-52245	282	7	and	and	CCONJ
cjfa-52245	282	8	co2	co2	NOUN
cjfa-52245	282	9	emission	emission	NOUN
cjfa-52245	282	10	:	:	PUNCT
cjfa-52245	282	11	study	study	NOUN
cjfa-52245	282	12	of	of	ADP
cjfa-52245	282	13	indian	indian	ADJ
cjfa-52245	282	14	firms	firm	NOUN
cjfa-52245	282	15	.	.	PUNCT
cjfa-52245	283	1	copernican	copernican	PROPN
cjfa-52245	283	2	journal	journal	PROPN
cjfa-52245	283	3	of	of	ADP
cjfa-52245	283	4	finance	finance	PROPN
cjfa-52245	283	5	&	&	CCONJ
cjfa-52245	283	6	accounting	accounting	PROPN
cjfa-52245	283	7	,	,	PUNCT
cjfa-52245	283	8	11(3	11(3	NUM
cjfa-52245	283	9	)	)	PUNCT
cjfa-52245	283	10	,	,	PUNCT
cjfa-52245	283	11	9–25	9–25	PROPN
cjfa-52245	283	12	.	.	PUNCT
cjfa-52245	284	1	https://doi.org/10.12775/cjfa.2022.011	https://doi.org/10.12775/cjfa.2022.011	PROPN
cjfa-52245	284	2	.	.	PUNCT
cjfa-52245	285	1	desai	desai	PROPN
cjfa-52245	285	2	,	,	PUNCT
cjfa-52245	285	3	r.	r.	PROPN
cjfa-52245	285	4	,	,	PUNCT
cjfa-52245	285	5	&	&	CCONJ
cjfa-52245	285	6	raval	raval	NOUN
cjfa-52245	285	7	,	,	PUNCT
cjfa-52245	285	8	a.	a.	NOUN
cjfa-52245	285	9	(	(	PUNCT
cjfa-52245	285	10	2022b	2022b	NUM
cjfa-52245	285	11	)	)	PUNCT
cjfa-52245	285	12	.	.	PUNCT
cjfa-52245	286	1	examining	examine	VERB
cjfa-52245	286	2	the	the	DET
cjfa-52245	286	3	relation	relation	NOUN
cjfa-52245	286	4	between	between	ADP
cjfa-52245	286	5	market	market	NOUN
cjfa-52245	286	6	value	value	NOUN
cjfa-52245	286	7	and	and	CCONJ
cjfa-52245	286	8	co2	co2	NOUN
cjfa-52245	286	9	emission	emission	NOUN
cjfa-52245	286	10	:	:	PUNCT
cjfa-52245	286	11	study	study	NOUN
cjfa-52245	286	12	of	of	ADP
cjfa-52245	286	13	indian	indian	ADJ
cjfa-52245	286	14	firms	firm	NOUN
cjfa-52245	286	15	.	.	PUNCT
cjfa-52245	287	1	copernican	copernican	PROPN
cjfa-52245	287	2	journal	journal	PROPN
cjfa-52245	287	3	of	of	ADP
cjfa-52245	287	4	finance	finance	PROPN
cjfa-52245	287	5	&	&	CCONJ
cjfa-52245	287	6	accounting	accounting	PROPN
cjfa-52245	287	7	,	,	PUNCT
cjfa-52245	287	8	11(3	11(3	NUM
cjfa-52245	287	9	)	)	PUNCT
cjfa-52245	287	10	,	,	PUNCT
cjfa-52245	287	11	9–25	9–25	PROPN
cjfa-52245	287	12	.	.	PUNCT
cjfa-52245	288	1	https://doi.org/10.12775/cjfa.2022.011	https://doi.org/10.12775/cjfa.2022.011	PROPN
cjfa-52245	288	2	.	.	PUNCT
cjfa-52245	289	1	esty	esty	PROPN
cjfa-52245	289	2	,	,	PUNCT
cjfa-52245	289	3	d.c	d.c	PROPN
cjfa-52245	289	4	.	.	PROPN
cjfa-52245	289	5	,	,	PUNCT
cjfa-52245	289	6	&	&	CCONJ
cjfa-52245	289	7	bell	bell	PROPN
cjfa-52245	289	8	,	,	PUNCT
cjfa-52245	289	9	m.l	m.l	PROPN
cjfa-52245	289	10	.	.	PUNCT
cjfa-52245	289	11	(	(	PUNCT
cjfa-52245	289	12	2018	2018	NUM
cjfa-52245	289	13	)	)	PUNCT
cjfa-52245	289	14	.	.	PUNCT
cjfa-52245	290	1	business	business	NOUN
cjfa-52245	290	2	leadership	leadership	NOUN
cjfa-52245	290	3	in	in	ADP
cjfa-52245	290	4	global	global	ADJ
cjfa-52245	290	5	climate	climate	NOUN
cjfa-52245	290	6	change	change	NOUN
cjfa-52245	290	7	responses	response	NOUN
cjfa-52245	290	8	.	.	PUNCT
cjfa-52245	291	1	american	american	ADJ
cjfa-52245	291	2	journal	journal	PROPN
cjfa-52245	291	3	of	of	ADP
cjfa-52245	291	4	public	public	ADJ
cjfa-52245	291	5	health	health	NOUN
cjfa-52245	291	6	,	,	PUNCT
cjfa-52245	291	7	108(s2	108(s2	NUM
cjfa-52245	291	8	)	)	PUNCT
cjfa-52245	291	9	,	,	PUNCT
cjfa-52245	291	10	s80	s80	NOUN
cjfa-52245	291	11	–	–	PUNCT
cjfa-52245	291	12	s84	s84	NOUN
cjfa-52245	291	13	.	.	PUNCT
cjfa-52245	292	1	https://doi.org/10.2105/	https://doi.org/10.2105/	PROPN
cjfa-52245	292	2	ajph.2018.304336	ajph.2018.304336	NOUN
cjfa-52245	292	3	.	.	PUNCT
cjfa-52245	293	1	gonzalez	gonzalez	PROPN
cjfa-52245	293	2	,	,	PUNCT
cjfa-52245	293	3	j.m.g	j.m.g	PROPN
cjfa-52245	293	4	.	.	PUNCT
cjfa-52245	293	5	,	,	PUNCT
cjfa-52245	293	6	&	&	CCONJ
cjfa-52245	293	7	ramírez	ramírez	NOUN
cjfa-52245	293	8	,	,	PUNCT
cjfa-52245	293	9	c	c	PROPN
cjfa-52245	293	10	z.	z.	PROPN
cjfa-52245	293	11	(	(	PUNCT
cjfa-52245	293	12	2016	2016	NUM
cjfa-52245	293	13	)	)	PUNCT
cjfa-52245	293	14	.	.	PUNCT
cjfa-52245	294	1	voluntary	voluntary	ADJ
cjfa-52245	294	2	carbon	carbon	NOUN
cjfa-52245	294	3	disclosure	disclosure	NOUN
cjfa-52245	294	4	by	by	ADP
cjfa-52245	294	5	spanish	spanish	ADJ
cjfa-52245	294	6	companies	company	NOUN
cjfa-52245	294	7	:	:	PUNCT
cjfa-52245	294	8	an	an	DET
cjfa-52245	294	9	empirical	empirical	ADJ
cjfa-52245	294	10	analysis	analysis	NOUN
cjfa-52245	294	11	.	.	PUNCT
cjfa-52245	295	1	international	international	ADJ
cjfa-52245	295	2	journal	journal	NOUN
cjfa-52245	295	3	of	of	ADP
cjfa-52245	295	4	climate	climate	NOUN
cjfa-52245	295	5	change	change	NOUN
cjfa-52245	295	6	strategies	strategy	NOUN
cjfa-52245	295	7	and	and	CCONJ
cjfa-52245	295	8	management	management	NOUN
cjfa-52245	295	9	,	,	PUNCT
cjfa-52245	295	10	8(1	8(1	NOUN
cjfa-52245	295	11	)	)	PUNCT
cjfa-52245	295	12	,	,	PUNCT
cjfa-52245	295	13	57–79	57–79	ADV
cjfa-52245	295	14	.	.	PUNCT
cjfa-52245	296	1	https://doi.org/10.1108/ijccsm-09-2014-0114	https://doi.org/10.1108/ijccsm-09-2014-0114	PROPN
cjfa-52245	296	2	.	.	PUNCT
cjfa-52245	297	1	guo	guo	PROPN
cjfa-52245	297	2	,	,	PUNCT
cjfa-52245	297	3	j.	j.	PROPN
cjfa-52245	297	4	,	,	PUNCT
cjfa-52245	297	5	&	&	CCONJ
cjfa-52245	297	6	wang	wang	PROPN
cjfa-52245	297	7	,	,	PUNCT
cjfa-52245	297	8	h.	h.	PROPN
cjfa-52245	297	9	(	(	PUNCT
cjfa-52245	297	10	2023	2023	NUM
cjfa-52245	297	11	)	)	PUNCT
cjfa-52245	297	12	.	.	PUNCT
cjfa-52245	298	1	study	study	NOUN
cjfa-52245	298	2	on	on	ADP
cjfa-52245	298	3	carbon	carbon	NOUN
cjfa-52245	298	4	emission	emission	NOUN
cjfa-52245	298	5	reduction	reduction	NOUN
cjfa-52245	298	6	effect	effect	NOUN
cjfa-52245	298	7	of	of	ADP
cjfa-52245	298	8	institutional	institutional	ADJ
cjfa-52245	298	9	openness	openness	NOUN
cjfa-52245	298	10	in	in	ADP
cjfa-52245	298	11	china	china	PROPN
cjfa-52245	298	12	.	.	PUNCT
cjfa-52245	299	1	scientific	scientific	ADJ
cjfa-52245	299	2	reports	report	NOUN
cjfa-52245	299	3	,	,	PUNCT
cjfa-52245	299	4	13(1	13(1	NUM
cjfa-52245	299	5	)	)	PUNCT
cjfa-52245	299	6	,	,	PUNCT
cjfa-52245	299	7	254	254	NUM
cjfa-52245	299	8	.	.	PUNCT
cjfa-52245	300	1	https://doi.org/10.1038/s41598023-27442-5	https://doi.org/10.1038/s41598023-27442-5	PROPN
cjfa-52245	300	2	.	.	PUNCT
cjfa-52245	301	1	guo	guo	PROPN
cjfa-52245	301	2	,	,	PUNCT
cjfa-52245	301	3	t.	t.	PROPN
cjfa-52245	301	4	,	,	PUNCT
cjfa-52245	301	5	zha	zha	PROPN
cjfa-52245	301	6	,	,	PUNCT
cjfa-52245	301	7	g.	g.	PROPN
cjfa-52245	301	8	,	,	PUNCT
cjfa-52245	301	9	lee	lee	PROPN
cjfa-52245	301	10	,	,	PUNCT
cjfa-52245	301	11	c.l	c.l	PROPN
cjfa-52245	301	12	.	.	PROPN
cjfa-52245	301	13	,	,	PUNCT
cjfa-52245	301	14	&	&	CCONJ
cjfa-52245	301	15	tang	tang	PROPN
cjfa-52245	301	16	,	,	PUNCT
cjfa-52245	301	17	q.	q.	PROPN
cjfa-52245	301	18	(	(	PUNCT
cjfa-52245	301	19	2020	2020	NUM
cjfa-52245	301	20	)	)	PUNCT
cjfa-52245	301	21	.	.	PUNCT
cjfa-52245	302	1	does	do	VERB
cjfa-52245	302	2	corporate	corporate	ADJ
cjfa-52245	302	3	green	green	ADJ
cjfa-52245	302	4	ranking	ranking	NOUN
cjfa-52245	302	5	reflect	reflect	VERB
cjfa-52245	302	6	carbon	carbon	NOUN
cjfa-52245	302	7	-	-	PUNCT
cjfa-52245	302	8	mitigation	mitigation	NOUN
cjfa-52245	302	9	performance	performance	NOUN
cjfa-52245	302	10	?	?	PUNCT
cjfa-52245	303	1	journal	journal	NOUN
cjfa-52245	303	2	of	of	ADP
cjfa-52245	303	3	cleaner	clean	ADJ
cjfa-52245	303	4	production	production	NOUN
cjfa-52245	303	5	,	,	PUNCT
cjfa-52245	303	6	277	277	NUM
cjfa-52245	303	7	,	,	PUNCT
cjfa-52245	303	8	123601	123601	NUM
cjfa-52245	303	9	.	.	PUNCT
cjfa-52245	304	1	https://	https://	PROPN
cjfa-52245	304	2	doi.org/10.1016/j.jclepro.2020.123601	doi.org/10.1016/j.jclepro.2020.123601	PROPN
cjfa-52245	304	3	.	.	PROPN
cjfa-52245	304	4	han	han	PROPN
cjfa-52245	304	5	,	,	PUNCT
cjfa-52245	304	6	r.	r.	PROPN
cjfa-52245	304	7	,	,	PUNCT
cjfa-52245	304	8	&	&	CCONJ
cjfa-52245	304	9	xu	xu	PROPN
cjfa-52245	304	10	,	,	PUNCT
cjfa-52245	304	11	j.	j.	PROPN
cjfa-52245	304	12	(	(	PUNCT
cjfa-52245	304	13	2020	2020	NUM
cjfa-52245	304	14	)	)	PUNCT
cjfa-52245	304	15	.	.	PUNCT
cjfa-52245	305	1	a	a	DET
cjfa-52245	305	2	comparative	comparative	ADJ
cjfa-52245	305	3	study	study	NOUN
cjfa-52245	305	4	of	of	ADP
cjfa-52245	305	5	the	the	DET
cjfa-52245	305	6	role	role	NOUN
cjfa-52245	305	7	of	of	ADP
cjfa-52245	305	8	interpersonal	interpersonal	ADJ
cjfa-52245	305	9	communication	communication	NOUN
cjfa-52245	305	10	,	,	PUNCT
cjfa-52245	305	11	traditional	traditional	ADJ
cjfa-52245	305	12	media	medium	NOUN
cjfa-52245	305	13	and	and	CCONJ
cjfa-52245	305	14	social	social	ADJ
cjfa-52245	305	15	media	medium	NOUN
cjfa-52245	305	16	in	in	ADP
cjfa-52245	305	17	pro	pro	ADJ
cjfa-52245	305	18	-	-	ADJ
cjfa-52245	305	19	environmental	environmental	ADJ
cjfa-52245	305	20	behavior	behavior	NOUN
cjfa-52245	305	21	:	:	PUNCT
cjfa-52245	305	22	a	a	DET
cjfa-52245	305	23	china	china	PROPN
cjfa-52245	305	24	-	-	PUNCT
cjfa-52245	305	25	based	base	VERB
cjfa-52245	305	26	study	study	NOUN
cjfa-52245	305	27	.	.	PUNCT
cjfa-52245	306	1	international	international	ADJ
cjfa-52245	306	2	journal	journal	PROPN
cjfa-52245	306	3	of	of	ADP
cjfa-52245	306	4	environmental	environmental	ADJ
cjfa-52245	306	5	research	research	NOUN
cjfa-52245	306	6	and	and	CCONJ
cjfa-52245	306	7	public	public	ADJ
cjfa-52245	306	8	health	health	NOUN
cjfa-52245	306	9	,	,	PUNCT
cjfa-52245	306	10	17(6	17(6	NUM
cjfa-52245	306	11	)	)	PUNCT
cjfa-52245	306	12	,	,	PUNCT
cjfa-52245	306	13	1883	1883	NUM
cjfa-52245	306	14	.	.	PUNCT
cjfa-52245	307	1	https://doi.org/10.3390/ijerph17061883	https://doi.org/10.3390/ijerph17061883	NOUN
cjfa-52245	307	2	.	.	PUNCT
cjfa-52245	308	1	li	li	PROPN
cjfa-52245	308	2	,	,	PUNCT
cjfa-52245	308	3	x.	x.	NOUN
cjfa-52245	308	4	(	(	PUNCT
cjfa-52245	308	5	2023	2023	NUM
cjfa-52245	308	6	)	)	PUNCT
cjfa-52245	308	7	.	.	PUNCT
cjfa-52245	309	1	entrepreneurs	entrepreneur	NOUN
cjfa-52245	309	2	’	'	PUNCT
cjfa-52245	309	3	visibility	visibility	NOUN
cjfa-52245	309	4	,	,	PUNCT
cjfa-52245	309	5	media	medium	NOUN
cjfa-52245	309	6	attention	attention	NOUN
cjfa-52245	309	7	and	and	CCONJ
cjfa-52245	309	8	corporate	corporate	ADJ
cjfa-52245	309	9	climate	climate	NOUN
cjfa-52245	309	10	risk	risk	NOUN
cjfa-52245	309	11	disclosure	disclosure	NOUN
cjfa-52245	309	12	–	–	PUNCT
cjfa-52245	309	13	based	base	VERB
cjfa-52245	309	14	on	on	ADP
cjfa-52245	309	15	chinese	chinese	ADJ
cjfa-52245	309	16	listed	list	VERB
cjfa-52245	309	17	companies	company	NOUN
cjfa-52245	309	18	.	.	PUNCT
cjfa-52245	310	1	journal	journal	NOUN
cjfa-52245	310	2	of	of	ADP
cjfa-52245	310	3	organizational	organizational	ADJ
cjfa-52245	310	4	change	change	NOUN
cjfa-52245	310	5	management	management	NOUN
cjfa-52245	310	6	.	.	PUNCT
cjfa-52245	311	1	https://doi.org/10.1108/jocm-05-2023-0168	https://doi.org/10.1108/jocm-05-2023-0168	NOUN
cjfa-52245	311	2	.	.	PUNCT
cjfa-52245	312	1	luo	luo	PROPN
cjfa-52245	312	2	,	,	PUNCT
cjfa-52245	312	3	l.	l.	PROPN
cjfa-52245	312	4	,	,	PUNCT
cjfa-52245	312	5	&	&	CCONJ
cjfa-52245	312	6	tang	tang	PROPN
cjfa-52245	312	7	,	,	PUNCT
cjfa-52245	312	8	q.	q.	PROPN
cjfa-52245	312	9	(	(	PUNCT
cjfa-52245	312	10	2021	2021	NUM
cjfa-52245	312	11	)	)	PUNCT
cjfa-52245	312	12	.	.	PUNCT
cjfa-52245	313	1	corporate	corporate	ADJ
cjfa-52245	313	2	governance	governance	NOUN
cjfa-52245	313	3	and	and	CCONJ
cjfa-52245	313	4	carbon	carbon	NOUN
cjfa-52245	313	5	performance	performance	NOUN
cjfa-52245	313	6	:	:	PUNCT
cjfa-52245	313	7	role	role	NOUN
cjfa-52245	313	8	of	of	ADP
cjfa-52245	313	9	carbon	carbon	NOUN
cjfa-52245	313	10	strategy	strategy	NOUN
cjfa-52245	313	11	and	and	CCONJ
cjfa-52245	313	12	awareness	awareness	NOUN
cjfa-52245	313	13	of	of	ADP
cjfa-52245	313	14	climate	climate	NOUN
cjfa-52245	313	15	risk	risk	NOUN
cjfa-52245	313	16	.	.	PUNCT
cjfa-52245	314	1	accounting	accounting	NOUN
cjfa-52245	314	2	&	&	CCONJ
cjfa-52245	314	3	finance	finance	PROPN
cjfa-52245	314	4	,	,	PUNCT
cjfa-52245	314	5	61(2	61(2	NUM
cjfa-52245	314	6	)	)	PUNCT
cjfa-52245	314	7	,	,	PUNCT
cjfa-52245	314	8	2891–2934	2891–2934	NUM
cjfa-52245	314	9	.	.	PUNCT
cjfa-52245	314	10	https://doi.org/10.1111/acfi.12687	https://doi.org/10.1111/acfi.12687	NOUN
cjfa-52245	314	11	.	.	PUNCT
cjfa-52245	315	1	lyon	lyon	PROPN
cjfa-52245	315	2	,	,	PUNCT
cjfa-52245	315	3	t.p	t.p	PROPN
cjfa-52245	315	4	.	.	PROPN
cjfa-52245	315	5	,	,	PUNCT
cjfa-52245	315	6	&	&	CCONJ
cjfa-52245	315	7	shimshack	shimshack	PROPN
cjfa-52245	315	8	,	,	PUNCT
cjfa-52245	315	9	j.p	j.p	PROPN
cjfa-52245	315	10	.	.	PROPN
cjfa-52245	315	11	(	(	PUNCT
cjfa-52245	315	12	2015	2015	NUM
cjfa-52245	315	13	)	)	PUNCT
cjfa-52245	315	14	.	.	PUNCT
cjfa-52245	316	1	environmental	environmental	ADJ
cjfa-52245	316	2	disclosure	disclosure	NOUN
cjfa-52245	316	3	.	.	PUNCT
cjfa-52245	317	1	business	business	NOUN
cjfa-52245	317	2	&	&	CCONJ
cjfa-52245	317	3	society	society	PROPN
cjfa-52245	317	4	,	,	PUNCT
cjfa-52245	317	5	54(5	54(5	NOUN
cjfa-52245	317	6	)	)	PUNCT
cjfa-52245	317	7	,	,	PUNCT
cjfa-52245	317	8	632–675	632–675	NUM
cjfa-52245	317	9	.	.	PUNCT
cjfa-52245	318	1	https://doi.org/10.1177/0007650312439701	https://doi.org/10.1177/0007650312439701	NOUN
cjfa-52245	318	2	.	.	PUNCT
cjfa-52245	318	3	media	medium	NOUN
cjfa-52245	318	4	pressure	pressure	NOUN
cjfa-52245	318	5	and	and	CCONJ
cjfa-52245	318	6	carbon	carbon	NOUN
cjfa-52245	318	7	disclosure	disclosure	NOUN
cjfa-52245	318	8	…	…	PUNCT
cjfa-52245	318	9	2525	2525	NUM
cjfa-52245	318	10	muthu	muthu	PROPN
cjfa-52245	318	11	,	,	PUNCT
cjfa-52245	318	12	s.s	s.s	PROPN
cjfa-52245	318	13	.	.	PROPN
cjfa-52245	318	14	(	(	PUNCT
cjfa-52245	318	15	2014	2014	NUM
cjfa-52245	318	16	)	)	PUNCT
cjfa-52245	318	17	.	.	PUNCT
cjfa-52245	319	1	ways	way	NOUN
cjfa-52245	319	2	of	of	ADP
cjfa-52245	319	3	measuring	measure	VERB
cjfa-52245	319	4	the	the	DET
cjfa-52245	319	5	environmental	environmental	ADJ
cjfa-52245	319	6	impact	impact	NOUN
cjfa-52245	319	7	of	of	ADP
cjfa-52245	319	8	textile	textile	NOUN
cjfa-52245	319	9	processing	processing	NOUN
cjfa-52245	319	10	:	:	PUNCT
cjfa-52245	319	11	an	an	DET
cjfa-52245	319	12	overview	overview	NOUN
cjfa-52245	319	13	.	.	PUNCT
cjfa-52245	320	1	in	in	ADP
cjfa-52245	320	2	assessing	assess	VERB
cjfa-52245	320	3	the	the	DET
cjfa-52245	320	4	environmental	environmental	ADJ
cjfa-52245	320	5	impact	impact	NOUN
cjfa-52245	320	6	of	of	ADP
cjfa-52245	320	7	textiles	textile	NOUN
cjfa-52245	320	8	and	and	CCONJ
cjfa-52245	320	9	the	the	DET
cjfa-52245	320	10	clothing	clothing	NOUN
cjfa-52245	320	11	supply	supply	NOUN
cjfa-52245	320	12	chain	chain	NOUN
cjfa-52245	320	13	,	,	PUNCT
cjfa-52245	320	14	32–56	32–56	NUM
cjfa-52245	320	15	.	.	PUNCT
cjfa-52245	321	1	elsevier	elsevier	NOUN
cjfa-52245	321	2	.	.	PUNCT
cjfa-52245	322	1	https://doi.org/10.1533/9781782421122.32	https://doi.org/10.1533/9781782421122.32	PROPN
cjfa-52245	322	2	.	.	PUNCT
cjfa-52245	323	1	nitz	nitz	PROPN
cjfa-52245	323	2	,	,	PUNCT
cjfa-52245	323	3	m.e	m.e	PROPN
cjfa-52245	323	4	.	.	PROPN
cjfa-52245	323	5	(	(	PUNCT
cjfa-52245	323	6	2001	2001	NUM
cjfa-52245	323	7	)	)	PUNCT
cjfa-52245	323	8	.	.	PUNCT
cjfa-52245	324	1	media	medium	NOUN
cjfa-52245	324	2	coverage	coverage	NOUN
cjfa-52245	324	3	of	of	ADP
cjfa-52245	324	4	environmental	environmental	ADJ
cjfa-52245	324	5	issues	issue	NOUN
cjfa-52245	324	6	.	.	PUNCT
cjfa-52245	325	1	in	in	ADP
cjfa-52245	325	2	aktuelle	aktuelle	PROPN
cjfa-52245	325	3	medientrends	medientrend	NOUN
cjfa-52245	325	4	in	in	ADP
cjfa-52245	325	5	den	den	PROPN
cjfa-52245	325	6	usa	usa	PROPN
cjfa-52245	325	7	,	,	PUNCT
cjfa-52245	325	8	302–323	302–323	NUM
cjfa-52245	325	9	.	.	PUNCT
cjfa-52245	326	1	vs	vs	ADP
cjfa-52245	326	2	verlag	verlag	PROPN
cjfa-52245	326	3	für	für	PROPN
cjfa-52245	326	4	sozialwissenschaften	sozialwissenschaften	VERB
cjfa-52245	326	5	.	.	PUNCT
cjfa-52245	327	1	https://doi.org/10.1007/9783-663-07786-2_18	https://doi.org/10.1007/9783-663-07786-2_18	PROPN
cjfa-52245	327	2	.	.	PUNCT
cjfa-52245	327	3	nurahmad	nurahmad	PROPN
cjfa-52245	327	4	,	,	PUNCT
cjfa-52245	327	5	k.p	k.p	PROPN
cjfa-52245	327	6	.	.	PROPN
cjfa-52245	327	7	(	(	PUNCT
cjfa-52245	327	8	2023	2023	NUM
cjfa-52245	327	9	)	)	PUNCT
cjfa-52245	327	10	.	.	PUNCT
cjfa-52245	328	1	launching	launch	VERB
cjfa-52245	328	2	of	of	ADP
cjfa-52245	328	3	indonesia	indonesia	PROPN
cjfa-52245	328	4	carbon	carbon	PROPN
cjfa-52245	328	5	exchange	exchange	PROPN
cjfa-52245	328	6	(	(	PUNCT
cjfa-52245	328	7	idxcarbon	idxcarbon	NOUN
cjfa-52245	328	8	)	)	PUNCT
cjfa-52245	328	9	.	.	PUNCT
cjfa-52245	329	1	indonesia	indonesia	PROPN
cjfa-52245	329	2	stock	stock	PROPN
cjfa-52245	329	3	exchanges	exchange	NOUN
cjfa-52245	329	4	.	.	PUNCT
cjfa-52245	330	1	https://www.aseanexchanges.org/content/launching-of-indonesia-carbon-exchange-idxcarbon/	https://www.aseanexchanges.org/content/launching-of-indonesia-carbon-exchange-idxcarbon/	PROPN
cjfa-52245	330	2	(	(	PUNCT
cjfa-52245	330	3	accessed	access	VERB
cjfa-52245	330	4	:	:	PUNCT
cjfa-52245	330	5	29.03.2023	29.03.2023	NUM
cjfa-52245	330	6	.	.	PUNCT
cjfa-52245	330	7	)	)	PUNCT
cjfa-52245	331	1	okereke	okereke	ADJ
cjfa-52245	331	2	,	,	PUNCT
cjfa-52245	331	3	c.	c.	PROPN
cjfa-52245	331	4	(	(	PUNCT
cjfa-52245	331	5	2007	2007	NUM
cjfa-52245	331	6	)	)	PUNCT
cjfa-52245	331	7	.	.	PUNCT
cjfa-52245	332	1	an	an	DET
cjfa-52245	332	2	exploration	exploration	NOUN
cjfa-52245	332	3	of	of	ADP
cjfa-52245	332	4	motivations	motivation	NOUN
cjfa-52245	332	5	,	,	PUNCT
cjfa-52245	332	6	drivers	driver	NOUN
cjfa-52245	332	7	and	and	CCONJ
cjfa-52245	332	8	barriers	barrier	NOUN
cjfa-52245	332	9	to	to	ADP
cjfa-52245	332	10	carbon	carbon	NOUN
cjfa-52245	332	11	management	management	NOUN
cjfa-52245	332	12	:	:	PUNCT
cjfa-52245	332	13	european	european	ADJ
cjfa-52245	332	14	management	management	PROPN
cjfa-52245	332	15	journal	journal	NOUN
cjfa-52245	332	16	,	,	PUNCT
cjfa-52245	332	17	25(6	25(6	NOUN
cjfa-52245	332	18	)	)	PUNCT
cjfa-52245	332	19	,	,	PUNCT
cjfa-52245	332	20	475–486	475–486	NUM
cjfa-52245	332	21	.	.	PUNCT
cjfa-52245	332	22	https://doi.org/	https://doi.org/	PROPN
cjfa-52245	332	23	10.1016	10.1016	NUM
cjfa-52245	332	24	/	/	SYM
cjfa-52245	332	25	j.emj.2007.08.002	j.emj.2007.08.002	PROPN
cjfa-52245	332	26	.	.	PUNCT
cjfa-52245	333	1	rahmanita	rahmanita	PROPN
cjfa-52245	333	2	,	,	PUNCT
cjfa-52245	333	3	s.	s.	PROPN
cjfa-52245	333	4	(	(	PUNCT
cjfa-52245	333	5	2020	2020	NUM
cjfa-52245	333	6	)	)	PUNCT
cjfa-52245	333	7	.	.	PUNCT
cjfa-52245	334	1	pengaruh	pengaruh	NOUN
cjfa-52245	334	2	carbon	carbon	NOUN
cjfa-52245	334	3	emission	emission	NOUN
cjfa-52245	334	4	disclosure	disclosure	NOUN
cjfa-52245	334	5	terhadap	terhadap	PROPN
cjfa-52245	334	6	nilai	nilai	PROPN
cjfa-52245	334	7	perusahaan	perusahaan	PROPN
cjfa-52245	334	8	dengan	dengan	PROPN
cjfa-52245	334	9	kinerja	kinerja	PROPN
cjfa-52245	334	10	lingkungan	lingkungan	VERB
cjfa-52245	334	11	sebagai	sebagai	PROPN
cjfa-52245	334	12	variabel	variabel	PROPN
cjfa-52245	334	13	pemoderasi	pemoderasi	PROPN
cjfa-52245	334	14	.	.	PUNCT
cjfa-52245	335	1	akuntansi	akuntansi	PROPN
cjfa-52245	335	2	:	:	PUNCT
cjfa-52245	335	3	jurnal	jurnal	PROPN
cjfa-52245	335	4	akuntansi	akuntansi	PROPN
cjfa-52245	335	5	integratif	integratif	PROPN
cjfa-52245	335	6	,	,	PUNCT
cjfa-52245	335	7	6(01	6(01	NUM
cjfa-52245	335	8	)	)	PUNCT
cjfa-52245	335	9	,	,	PUNCT
cjfa-52245	335	10	54–71	54–71	NOUN
cjfa-52245	335	11	.	.	PUNCT
cjfa-52245	336	1	https://doi.org/10.29080/jai.v6i01.273	https://doi.org/10.29080/jai.v6i01.273	PROPN
cjfa-52245	336	2	.	.	PUNCT
cjfa-52245	336	3	raval	raval	PROPN
cjfa-52245	336	4	,	,	PUNCT
cjfa-52245	336	5	a.	a.	PROPN
cjfa-52245	336	6	,	,	PUNCT
cjfa-52245	336	7	saxena	saxena	PROPN
cjfa-52245	336	8	,	,	PUNCT
cjfa-52245	336	9	s.	s.	PROPN
cjfa-52245	336	10	,	,	PUNCT
cjfa-52245	336	11	&	&	CCONJ
cjfa-52245	336	12	thanki	thanki	PROPN
cjfa-52245	336	13	,	,	PUNCT
cjfa-52245	336	14	s.	s.	PROPN
cjfa-52245	336	15	(	(	PUNCT
cjfa-52245	336	16	2022	2022	NUM
cjfa-52245	336	17	)	)	PUNCT
cjfa-52245	336	18	.	.	PUNCT
cjfa-52245	337	1	how	how	SCONJ
cjfa-52245	337	2	carbon	carbon	NOUN
cjfa-52245	337	3	projects	project	NOUN
cjfa-52245	337	4	can	can	AUX
cjfa-52245	337	5	add	add	VERB
cjfa-52245	337	6	to	to	ADP
cjfa-52245	337	7	sustainable	sustainable	ADJ
cjfa-52245	337	8	development	development	NOUN
cjfa-52245	337	9	goals	goal	NOUN
cjfa-52245	337	10	of	of	ADP
cjfa-52245	337	11	india	india	PROPN
cjfa-52245	337	12	’	'	PUNCT
cjfa-52245	337	13	,	,	PUNCT
cjfa-52245	337	14	an	an	DET
cjfa-52245	337	15	associative	associative	ADJ
cjfa-52245	337	16	study	study	NOUN
cjfa-52245	337	17	of	of	ADP
cjfa-52245	337	18	cdm	cdm	PROPN
cjfa-52245	337	19	projects	project	NOUN
cjfa-52245	337	20	.	.	PUNCT
cjfa-52245	338	1	copernican	copernican	PROPN
cjfa-52245	338	2	journal	journal	PROPN
cjfa-52245	338	3	of	of	ADP
cjfa-52245	338	4	finance	finance	PROPN
cjfa-52245	338	5	&	&	CCONJ
cjfa-52245	338	6	accounting	accounting	PROPN
cjfa-52245	338	7	,	,	PUNCT
cjfa-52245	338	8	10(4	10(4	NUM
cjfa-52245	338	9	)	)	PUNCT
cjfa-52245	338	10	,	,	PUNCT
cjfa-52245	338	11	117–137	117–137	NUM
cjfa-52245	338	12	.	.	PUNCT
cjfa-52245	339	1	https://doi.org/10.12775/cjfa.2021.018	https://doi.org/10.12775/cjfa.2021.018	NOUN
cjfa-52245	339	2	.	.	PUNCT
cjfa-52245	340	1	saka	saka	PROPN
cjfa-52245	340	2	,	,	PUNCT
cjfa-52245	340	3	c.	c.	PROPN
cjfa-52245	340	4	,	,	PUNCT
cjfa-52245	340	5	&	&	CCONJ
cjfa-52245	340	6	oshika	oshika	PROPN
cjfa-52245	340	7	,	,	PUNCT
cjfa-52245	340	8	t.	t.	PROPN
cjfa-52245	340	9	(	(	PUNCT
cjfa-52245	340	10	2014	2014	NUM
cjfa-52245	340	11	)	)	PUNCT
cjfa-52245	340	12	.	.	PUNCT
cjfa-52245	341	1	disclosure	disclosure	NOUN
cjfa-52245	341	2	effects	effect	NOUN
cjfa-52245	341	3	,	,	PUNCT
cjfa-52245	341	4	carbon	carbon	NOUN
cjfa-52245	341	5	emissions	emission	NOUN
cjfa-52245	341	6	and	and	CCONJ
cjfa-52245	341	7	corporate	corporate	ADJ
cjfa-52245	341	8	value	value	NOUN
cjfa-52245	341	9	.	.	PUNCT
cjfa-52245	342	1	sustainability	sustainability	NOUN
cjfa-52245	342	2	accounting	accounting	NOUN
cjfa-52245	342	3	,	,	PUNCT
cjfa-52245	342	4	management	management	NOUN
cjfa-52245	342	5	and	and	CCONJ
cjfa-52245	342	6	policy	policy	NOUN
cjfa-52245	342	7	journal	journal	NOUN
cjfa-52245	342	8	,	,	PUNCT
cjfa-52245	342	9	5(1	5(1	NUM
cjfa-52245	342	10	)	)	PUNCT
cjfa-52245	342	11	,	,	PUNCT
cjfa-52245	342	12	22–45	22–45	NUM
cjfa-52245	342	13	.	.	PUNCT
cjfa-52245	343	1	https://doi	https://doi	NOUN
cjfa-52245	343	2	.	.	PUNCT
cjfa-52245	343	3	org/10.1108	org/10.1108	PROPN
cjfa-52245	343	4	/	/	SYM
cjfa-52245	343	5	sampj-09	sampj-09	NOUN
cjfa-52245	343	6	-	-	PUNCT
cjfa-52245	343	7	2012	2012	NUM
cjfa-52245	343	8	-	-	SYM
cjfa-52245	343	9	0030	0030	NUM
cjfa-52245	343	10	.	.	PUNCT
cjfa-52245	344	1	shao	shao	PROPN
cjfa-52245	344	2	,	,	PUNCT
cjfa-52245	344	3	j.	j.	PROPN
cjfa-52245	344	4	,	,	PUNCT
cjfa-52245	344	5	&	&	CCONJ
cjfa-52245	344	6	he	he	PRON
cjfa-52245	344	7	,	,	PUNCT
cjfa-52245	344	8	z.	z.	PROPN
cjfa-52245	344	9	(	(	PUNCT
cjfa-52245	344	10	2022	2022	NUM
cjfa-52245	344	11	)	)	PUNCT
cjfa-52245	344	12	.	.	PUNCT
cjfa-52245	345	1	how	how	SCONJ
cjfa-52245	345	2	does	do	AUX
cjfa-52245	345	3	social	social	ADJ
cjfa-52245	345	4	media	medium	NOUN
cjfa-52245	345	5	drive	drive	VERB
cjfa-52245	345	6	corporate	corporate	ADJ
cjfa-52245	345	7	carbon	carbon	NOUN
cjfa-52245	345	8	disclosure	disclosure	NOUN
cjfa-52245	345	9	?	?	PUNCT
cjfa-52245	346	1	evidence	evidence	NOUN
cjfa-52245	346	2	from	from	ADP
cjfa-52245	346	3	china	china	PROPN
cjfa-52245	346	4	.	.	PUNCT
cjfa-52245	347	1	frontiers	frontier	NOUN
cjfa-52245	347	2	in	in	ADP
cjfa-52245	347	3	ecology	ecology	NOUN
cjfa-52245	347	4	and	and	CCONJ
cjfa-52245	347	5	evolution	evolution	NOUN
cjfa-52245	347	6	,	,	PUNCT
cjfa-52245	347	7	10	10	NUM
cjfa-52245	347	8	.	.	PUNCT
cjfa-52245	348	1	https://doi.org/10.3389/	https://doi.org/10.3389/	PROPN
cjfa-52245	348	2	fevo.2022.971077	fevo.2022.971077	PROPN
cjfa-52245	348	3	.	.	PUNCT
cjfa-52245	349	1	tavakolifar	tavakolifar	PROPN
cjfa-52245	349	2	,	,	PUNCT
cjfa-52245	349	3	m.	m.	NOUN
cjfa-52245	349	4	,	,	PUNCT
cjfa-52245	349	5	omar	omar	PROPN
cjfa-52245	349	6	,	,	PUNCT
cjfa-52245	349	7	a.	a.	PROPN
cjfa-52245	349	8	,	,	PUNCT
cjfa-52245	349	9	lemma	lemma	PROPN
cjfa-52245	349	10	,	,	PUNCT
cjfa-52245	349	11	t.t	t.t	PROPN
cjfa-52245	349	12	.	.	PROPN
cjfa-52245	349	13	,	,	PUNCT
cjfa-52245	349	14	&	&	CCONJ
cjfa-52245	349	15	samkin	samkin	PROPN
cjfa-52245	349	16	,	,	PUNCT
cjfa-52245	349	17	g.	g.	PROPN
cjfa-52245	349	18	(	(	PUNCT
cjfa-52245	349	19	2021	2021	NUM
cjfa-52245	349	20	)	)	PUNCT
cjfa-52245	349	21	.	.	PUNCT
cjfa-52245	350	1	media	medium	NOUN
cjfa-52245	350	2	attention	attention	NOUN
cjfa-52245	350	3	and	and	CCONJ
cjfa-52245	350	4	its	its	PRON
cjfa-52245	350	5	impact	impact	NOUN
cjfa-52245	350	6	on	on	ADP
cjfa-52245	350	7	corporate	corporate	ADJ
cjfa-52245	350	8	commitment	commitment	NOUN
cjfa-52245	350	9	to	to	ADP
cjfa-52245	350	10	climate	climate	NOUN
cjfa-52245	350	11	change	change	NOUN
cjfa-52245	350	12	action	action	NOUN
cjfa-52245	350	13	.	.	PUNCT
cjfa-52245	351	1	journal	journal	NOUN
cjfa-52245	351	2	of	of	ADP
cjfa-52245	351	3	cleaner	clean	ADJ
cjfa-52245	351	4	production	production	NOUN
cjfa-52245	351	5	,	,	PUNCT
cjfa-52245	351	6	313	313	NUM
cjfa-52245	351	7	,	,	PUNCT
cjfa-52245	351	8	127833	127833	NUM
cjfa-52245	351	9	.	.	PUNCT
cjfa-52245	352	1	https://doi.org/10.1016/j.jclepro.2021.127833	https://doi.org/10.1016/j.jclepro.2021.127833	PROPN
cjfa-52245	352	2	.	.	PUNCT
cjfa-52245	353	1	turner	turner	PROPN
cjfa-52245	353	2	,	,	PUNCT
cjfa-52245	353	3	s.j	s.j	PROPN
cjfa-52245	353	4	.	.	PROPN
cjfa-52245	353	5	(	(	PUNCT
cjfa-52245	353	6	2021	2021	NUM
cjfa-52245	353	7	)	)	PUNCT
cjfa-52245	353	8	.	.	PUNCT
cjfa-52245	354	1	business	business	NOUN
cjfa-52245	354	2	,	,	PUNCT
cjfa-52245	354	3	human	human	ADJ
cjfa-52245	354	4	rights	right	NOUN
cjfa-52245	354	5	and	and	CCONJ
cjfa-52245	354	6	the	the	DET
cjfa-52245	354	7	environment	environment	NOUN
cjfa-52245	354	8	—	—	PUNCT
cjfa-52245	354	9	using	use	VERB
cjfa-52245	354	10	macro	macro	ADJ
cjfa-52245	354	11	legal	legal	ADJ
cjfa-52245	354	12	analysis	analysis	NOUN
cjfa-52245	354	13	to	to	PART
cjfa-52245	354	14	develop	develop	VERB
cjfa-52245	354	15	a	a	DET
cjfa-52245	354	16	legal	legal	ADJ
cjfa-52245	354	17	framework	framework	NOUN
cjfa-52245	354	18	that	that	PRON
cjfa-52245	354	19	coherently	coherently	ADV
cjfa-52245	354	20	addresses	address	VERB
cjfa-52245	354	21	the	the	DET
cjfa-52245	354	22	root	root	NOUN
cjfa-52245	354	23	causes	cause	NOUN
cjfa-52245	354	24	of	of	ADP
cjfa-52245	354	25	corporate	corporate	ADJ
cjfa-52245	354	26	human	human	ADJ
cjfa-52245	354	27	rights	right	NOUN
cjfa-52245	354	28	violations	violation	NOUN
cjfa-52245	354	29	and	and	CCONJ
cjfa-52245	354	30	environmental	environmental	ADJ
cjfa-52245	354	31	degradation	degradation	NOUN
cjfa-52245	354	32	.	.	PUNCT
cjfa-52245	355	1	sustainability	sustainability	NOUN
cjfa-52245	355	2	,	,	PUNCT
cjfa-52245	355	3	13(22	13(22	NUM
cjfa-52245	355	4	)	)	PUNCT
cjfa-52245	355	5	,	,	PUNCT
cjfa-52245	355	6	12709	12709	NUM
cjfa-52245	355	7	.	.	PUNCT
cjfa-52245	356	1	https://doi.org/10.3390/su132212709	https://doi.org/10.3390/su132212709	PROPN
cjfa-52245	356	2	.	.	PUNCT
cjfa-52245	357	1	wang	wang	PROPN
cjfa-52245	357	2	,	,	PUNCT
cjfa-52245	357	3	q.j	q.j	PROPN
cjfa-52245	357	4	.	.	PROPN
cjfa-52245	357	5	(	(	PUNCT
cjfa-52245	357	6	2023	2023	NUM
cjfa-52245	357	7	)	)	PUNCT
cjfa-52245	357	8	.	.	PUNCT
cjfa-52245	358	1	financial	financial	ADJ
cjfa-52245	358	2	effects	effect	NOUN
cjfa-52245	358	3	of	of	ADP
cjfa-52245	358	4	carbon	carbon	NOUN
cjfa-52245	358	5	risk	risk	NOUN
cjfa-52245	358	6	and	and	CCONJ
cjfa-52245	358	7	carbon	carbon	NOUN
cjfa-52245	358	8	disclosure	disclosure	NOUN
cjfa-52245	358	9	:	:	PUNCT
cjfa-52245	358	10	a	a	DET
cjfa-52245	358	11	review	review	NOUN
cjfa-52245	358	12	.	.	PUNCT
cjfa-52245	359	1	accounting	accounting	PROPN
cjfa-52245	359	2	&	&	CCONJ
cjfa-52245	359	3	finance	finance	PROPN
cjfa-52245	359	4	.	.	PUNCT
cjfa-52245	360	1	https://doi.org/10.1111/acfi.13090	https://doi.org/10.1111/acfi.13090	PROPN
cjfa-52245	360	2	.	.	PUNCT
cjfa-52245	361	1	wang	wang	PROPN
cjfa-52245	361	2	,	,	PUNCT
cjfa-52245	361	3	q.	q.	PROPN
cjfa-52245	361	4	,	,	PUNCT
cjfa-52245	361	5	&	&	CCONJ
cjfa-52245	361	6	zhou	zhou	PROPN
cjfa-52245	361	7	,	,	PUNCT
cjfa-52245	361	8	y.	y.	PROPN
cjfa-52245	361	9	(	(	PUNCT
cjfa-52245	361	10	2019	2019	NUM
cjfa-52245	361	11	)	)	PUNCT
cjfa-52245	361	12	.	.	PUNCT
cjfa-52245	362	1	imbalance	imbalance	NOUN
cjfa-52245	362	2	of	of	ADP
cjfa-52245	362	3	carbon	carbon	NOUN
cjfa-52245	362	4	emissions	emission	NOUN
cjfa-52245	362	5	embodied	embody	VERB
cjfa-52245	362	6	in	in	ADP
cjfa-52245	362	7	the	the	DET
cjfa-52245	362	8	us	us	PROPN
cjfa-52245	362	9	-	-	PUNCT
cjfa-52245	362	10	japan	japan	PROPN
cjfa-52245	362	11	trade	trade	PROPN
cjfa-52245	362	12	:	:	PUNCT
cjfa-52245	362	13	temporal	temporal	ADJ
cjfa-52245	362	14	change	change	NOUN
cjfa-52245	362	15	and	and	CCONJ
cjfa-52245	362	16	driving	driving	NOUN
cjfa-52245	362	17	factors	factor	NOUN
cjfa-52245	362	18	.	.	PUNCT
cjfa-52245	363	1	journal	journal	NOUN
cjfa-52245	363	2	of	of	ADP
cjfa-52245	363	3	cleaner	clean	ADJ
cjfa-52245	363	4	production	production	NOUN
cjfa-52245	363	5	,	,	PUNCT
cjfa-52245	363	6	237	237	NUM
cjfa-52245	363	7	,	,	PUNCT
cjfa-52245	363	8	117780	117780	NUM
cjfa-52245	363	9	.	.	PUNCT
cjfa-52245	364	1	https://doi.org/10.1016/j.jclepro.2019.117780	https://doi.org/10.1016/j.jclepro.2019.117780	ADJ
cjfa-52245	364	2	.	.	PUNCT
cjfa-52245	365	1	wegener	wegener	PROPN
cjfa-52245	365	2	,	,	PUNCT
cjfa-52245	365	3	l.	l.	PROPN
cjfa-52245	365	4	(	(	PUNCT
cjfa-52245	365	5	2020	2020	NUM
cjfa-52245	365	6	)	)	PUNCT
cjfa-52245	365	7	.	.	PUNCT
cjfa-52245	366	1	can	can	AUX
cjfa-52245	366	2	the	the	DET
cjfa-52245	366	3	paris	paris	PROPN
cjfa-52245	366	4	agreement	agreement	PROPN
cjfa-52245	366	5	help	help	VERB
cjfa-52245	366	6	climate	climate	NOUN
cjfa-52245	366	7	change	change	NOUN
cjfa-52245	366	8	litigation	litigation	NOUN
cjfa-52245	366	9	and	and	CCONJ
cjfa-52245	366	10	vice	vice	ADV
cjfa-52245	366	11	versa	versa	ADV
cjfa-52245	366	12	?	?	PUNCT
cjfa-52245	367	1	transnational	transnational	ADJ
cjfa-52245	367	2	environmental	environmental	ADJ
cjfa-52245	367	3	law	law	NOUN
cjfa-52245	367	4	,	,	PUNCT
cjfa-52245	367	5	9(1	9(1	NUM
cjfa-52245	367	6	)	)	PUNCT
cjfa-52245	367	7	,	,	PUNCT
cjfa-52245	367	8	17–36	17–36	NUM
cjfa-52245	367	9	.	.	PUNCT
cjfa-52245	368	1	https://doi.org/10.1017/	https://doi.org/10.1017/	PROPN
cjfa-52245	368	2	s2047102519000396	s2047102519000396	PROPN
cjfa-52245	368	3	.	.	PUNCT
cjfa-52245	368	4	weitzman	weitzman	NOUN
cjfa-52245	368	5	,	,	PUNCT
cjfa-52245	368	6	m.l	m.l	PROPN
cjfa-52245	368	7	.	.	PUNCT
cjfa-52245	368	8	(	(	PUNCT
cjfa-52245	368	9	2017	2017	NUM
cjfa-52245	368	10	)	)	PUNCT
cjfa-52245	368	11	.	.	PUNCT
cjfa-52245	369	1	voting	vote	VERB
cjfa-52245	369	2	on	on	ADP
cjfa-52245	369	3	prices	price	NOUN
cjfa-52245	369	4	vs	vs	ADP
cjfa-52245	369	5	.	.	PUNCT
cjfa-52245	370	1	voting	vote	VERB
cjfa-52245	370	2	on	on	ADP
cjfa-52245	370	3	quantities	quantity	NOUN
cjfa-52245	370	4	in	in	ADP
cjfa-52245	370	5	a	a	DET
cjfa-52245	370	6	world	world	NOUN
cjfa-52245	370	7	climate	climate	NOUN
cjfa-52245	370	8	assembly	assembly	NOUN
cjfa-52245	370	9	.	.	PUNCT
cjfa-52245	371	1	research	research	NOUN
cjfa-52245	371	2	in	in	ADP
cjfa-52245	371	3	economics	economic	NOUN
cjfa-52245	371	4	,	,	PUNCT
cjfa-52245	371	5	71(2	71(2	NUM
cjfa-52245	371	6	)	)	PUNCT
cjfa-52245	371	7	,	,	PUNCT
cjfa-52245	371	8	199–211	199–211	NUM
cjfa-52245	371	9	.	.	PUNCT
cjfa-52245	372	1	https://doi.org/10.1016/j.rie	https://doi.org/10.1016/j.rie	X
cjfa-52245	372	2	.	.	PUNCT
cjfa-52245	373	1	2016.10.004	2016.10.004	NUM
cjfa-52245	373	2	.	.	PUNCT
cjfa-52245	374	1	weller	weller	PROPN
cjfa-52245	374	2	,	,	PUNCT
cjfa-52245	374	3	z.d	z.d	PROPN
cjfa-52245	374	4	.	.	PROPN
cjfa-52245	374	5	,	,	PUNCT
cjfa-52245	374	6	hamburg	hamburg	PROPN
cjfa-52245	374	7	,	,	PUNCT
cjfa-52245	374	8	s.p	s.p	PROPN
cjfa-52245	374	9	.	.	PROPN
cjfa-52245	374	10	,	,	PUNCT
cjfa-52245	374	11	&	&	CCONJ
cjfa-52245	374	12	von	von	PROPN
cjfa-52245	374	13	fischer	fischer	PROPN
cjfa-52245	374	14	,	,	PUNCT
cjfa-52245	374	15	j.c	j.c	PROPN
cjfa-52245	374	16	.	.	PROPN
cjfa-52245	374	17	(	(	PUNCT
cjfa-52245	374	18	2020	2020	NUM
cjfa-52245	374	19	)	)	PUNCT
cjfa-52245	374	20	.	.	PUNCT
cjfa-52245	375	1	a	a	DET
cjfa-52245	375	2	national	national	ADJ
cjfa-52245	375	3	estimate	estimate	NOUN
cjfa-52245	375	4	of	of	ADP
cjfa-52245	375	5	methane	methane	NOUN
cjfa-52245	375	6	leakage	leakage	NOUN
cjfa-52245	375	7	from	from	ADP
cjfa-52245	375	8	pipeline	pipeline	NOUN
cjfa-52245	375	9	mains	main	NOUN
cjfa-52245	375	10	in	in	ADP
cjfa-52245	375	11	natural	natural	ADJ
cjfa-52245	375	12	gas	gas	NOUN
cjfa-52245	375	13	local	local	ADJ
cjfa-52245	375	14	distribution	distribution	NOUN
cjfa-52245	375	15	systems	system	NOUN
cjfa-52245	375	16	.	.	PUNCT
cjfa-52245	376	1	https://doi.org/10.1016/j.emj.2007.08.002	https://doi.org/10.1016/j.emj.2007.08.002	NOUN
cjfa-52245	376	2	https://doi.org/10.1016/j.emj.2007.08.002	https://doi.org/10.1016/j.emj.2007.08.002	NOUN
cjfa-52245	376	3	https://doi.org/10.1016/j.rie.2016.10.004	https://doi.org/10.1016/j.rie.2016.10.004	NOUN
cjfa-52245	376	4	https://doi.org/10.1016/j.rie.2016.10.004	https://doi.org/10.1016/j.rie.2016.10.004	PROPN
cjfa-52245	376	5	fidiana	fidiana	PROPN
cjfa-52245	376	6	fidiana2626	fidiana2626	PROPN
cjfa-52245	376	7	environmental	environmental	ADJ
cjfa-52245	376	8	science	science	PROPN
cjfa-52245	376	9	&	&	CCONJ
cjfa-52245	376	10	technology	technology	PROPN
cjfa-52245	376	11	,	,	PUNCT
cjfa-52245	376	12	54(14	54(14	PROPN
cjfa-52245	376	13	)	)	PUNCT
cjfa-52245	376	14	,	,	PUNCT
cjfa-52245	376	15	8958–8967	8958–8967	NUM
cjfa-52245	376	16	.	.	PUNCT
cjfa-52245	377	1	https://doi.org/10.1021/	https://doi.org/10.1021/	NOUN
cjfa-52245	377	2	acs.est.0c00437	acs.est.0c00437	PROPN
cjfa-52245	377	3	.	.	PUNCT
cjfa-52245	378	1	wu	wu	PROPN
cjfa-52245	378	2	,	,	PUNCT
cjfa-52245	378	3	z.	z.	PROPN
cjfa-52245	378	4	,	,	PUNCT
cjfa-52245	378	5	huang	huang	PROPN
cjfa-52245	378	6	,	,	PUNCT
cjfa-52245	378	7	x.	x.	PROPN
cjfa-52245	378	8	,	,	PUNCT
cjfa-52245	378	9	chen	chen	PROPN
cjfa-52245	378	10	,	,	PUNCT
cjfa-52245	378	11	r.	r.	PROPN
cjfa-52245	378	12	,	,	PUNCT
cjfa-52245	378	13	mao	mao	PROPN
cjfa-52245	378	14	,	,	PUNCT
cjfa-52245	378	15	x.	x.	PROPN
cjfa-52245	378	16	,	,	PUNCT
cjfa-52245	378	17	&	&	CCONJ
cjfa-52245	378	18	qi	qi	PROPN
cjfa-52245	378	19	,	,	PUNCT
cjfa-52245	378	20	x.	x.	NOUN
cjfa-52245	378	21	(	(	PUNCT
cjfa-52245	378	22	2022	2022	NUM
cjfa-52245	378	23	)	)	PUNCT
cjfa-52245	378	24	.	.	PUNCT
cjfa-52245	379	1	the	the	DET
cjfa-52245	379	2	united	united	PROPN
cjfa-52245	379	3	states	states	PROPN
cjfa-52245	379	4	and	and	CCONJ
cjfa-52245	379	5	china	china	PROPN
cjfa-52245	379	6	on	on	ADP
cjfa-52245	379	7	the	the	DET
cjfa-52245	379	8	paths	path	NOUN
cjfa-52245	379	9	and	and	CCONJ
cjfa-52245	379	10	policies	policy	NOUN
cjfa-52245	379	11	to	to	PART
cjfa-52245	379	12	carbon	carbon	VERB
cjfa-52245	379	13	neutrality	neutrality	NOUN
cjfa-52245	379	14	.	.	PUNCT
cjfa-52245	380	1	journal	journal	PROPN
cjfa-52245	380	2	of	of	ADP
cjfa-52245	380	3	environmental	environmental	ADJ
cjfa-52245	380	4	management	management	NOUN
cjfa-52245	380	5	,	,	PUNCT
cjfa-52245	380	6	320	320	NUM
cjfa-52245	380	7	,	,	PUNCT
cjfa-52245	380	8	115785	115785	NUM
cjfa-52245	380	9	.	.	PUNCT
cjfa-52245	381	1	https://doi.org/10.1016/j.jenvman.2022.115785	https://doi.org/10.1016/j.jenvman.2022.115785	PROPN
cjfa-52245	381	2	.	.	PUNCT
cjfa-52245	382	1	yunus	yunus	PROPN
cjfa-52245	382	2	,	,	PUNCT
cjfa-52245	382	3	s.	s.	PROPN
cjfa-52245	382	4	,	,	PUNCT
cjfa-52245	382	5	elijido	elijido	NOUN
cjfa-52245	382	6	-	-	PUNCT
cjfa-52245	382	7	ten	ten	NUM
cjfa-52245	382	8	,	,	PUNCT
cjfa-52245	382	9	e.	e.	PROPN
cjfa-52245	382	10	,	,	PUNCT
cjfa-52245	382	11	&	&	CCONJ
cjfa-52245	382	12	abhayawansa	abhayawansa	PROPN
cjfa-52245	382	13	,	,	PUNCT
cjfa-52245	382	14	s.	s.	PROPN
cjfa-52245	382	15	(	(	PUNCT
cjfa-52245	382	16	2016	2016	NUM
cjfa-52245	382	17	)	)	PUNCT
cjfa-52245	382	18	.	.	PUNCT
cjfa-52245	383	1	determinants	determinant	NOUN
cjfa-52245	383	2	of	of	ADP
cjfa-52245	383	3	carbon	carbon	NOUN
cjfa-52245	383	4	management	management	NOUN
cjfa-52245	383	5	strategy	strategy	NOUN
cjfa-52245	383	6	adoption	adoption	NOUN
cjfa-52245	383	7	.	.	PUNCT
cjfa-52245	384	1	managerial	managerial	ADJ
cjfa-52245	384	2	auditing	auditing	NOUN
cjfa-52245	384	3	journal	journal	NOUN
cjfa-52245	384	4	,	,	PUNCT
cjfa-52245	384	5	31(2	31(2	NUM
cjfa-52245	384	6	)	)	PUNCT
cjfa-52245	384	7	,	,	PUNCT
cjfa-52245	384	8	156–179	156–179	NUM
cjfa-52245	384	9	.	.	PUNCT
cjfa-52245	385	1	https://doi	https://doi	X
cjfa-52245	385	2	.	.	PUNCT
cjfa-52245	385	3	org/10.1108	org/10.1108	PROPN
cjfa-52245	385	4	/	/	SYM
cjfa-52245	385	5	maj-09	maj-09	NOUN
cjfa-52245	385	6	-	-	NOUN
cjfa-52245	385	7	2014	2014	NUM
cjfa-52245	385	8	-	-	SYM
cjfa-52245	385	9	1087	1087	NUM
cjfa-52245	385	10	.	.	PUNCT