id	sid	tid	token	lemma	pos
cjfa-8199	1	1	copernican	copernican	PROPN
cjfa-8199	1	2	journal	journal	PROPN
cjfa-8199	1	3	of	of	ADP
cjfa-8199	1	4	finance	finance	PROPN
cjfa-8199	1	5	&	&	CCONJ
cjfa-8199	1	6	accounting	accounting	PROPN
cjfa-8199	1	7	e	e	PROPN
cjfa-8199	1	8	-	-	PROPN
cjfa-8199	1	9	issn	issn	PROPN
cjfa-8199	1	10	2300	2300	NUM
cjfa-8199	1	11	-	-	SYM
cjfa-8199	1	12	3065	3065	NUM
cjfa-8199	1	13	p	p	PROPN
cjfa-8199	1	14	-	-	PUNCT
cjfa-8199	1	15	issn	issn	PROPN
cjfa-8199	1	16	2300	2300	NUM
cjfa-8199	1	17	-	-	SYM
cjfa-8199	1	18	12402015	12402015	NUM
cjfa-8199	1	19	,	,	PUNCT
cjfa-8199	1	20	volume	volume	NOUN
cjfa-8199	1	21	4	4	NUM
cjfa-8199	1	22	,	,	PUNCT
cjfa-8199	1	23	issue	issue	NOUN
cjfa-8199	1	24	2	2	NUM
cjfa-8199	1	25	date	date	NOUN
cjfa-8199	1	26	of	of	ADP
cjfa-8199	1	27	submission	submission	NOUN
cjfa-8199	1	28	:	:	PUNCT
cjfa-8199	1	29	june	june	PROPN
cjfa-8199	1	30	5	5	NUM
cjfa-8199	1	31	,	,	PUNCT
cjfa-8199	1	32	2015	2015	NUM
cjfa-8199	1	33	;	;	PUNCT
cjfa-8199	1	34	date	date	NOUN
cjfa-8199	1	35	of	of	ADP
cjfa-8199	1	36	acceptance	acceptance	NOUN
cjfa-8199	1	37	:	:	PUNCT
cjfa-8199	1	38	october	october	PROPN
cjfa-8199	1	39	27	27	NUM
cjfa-8199	1	40	,	,	PUNCT
cjfa-8199	1	41	2015	2015	NUM
cjfa-8199	1	42	.	.	PUNCT
cjfa-8199	2	1	*	*	PUNCT
cjfa-8199	2	2	contact	contact	NOUN
cjfa-8199	2	3	information	information	NOUN
cjfa-8199	2	4	:	:	PUNCT
cjfa-8199	2	5	milena.persic@fthm.hr	milena.persic@fthm.hr	PROPN
cjfa-8199	2	6	,	,	PUNCT
cjfa-8199	2	7	university	university	PROPN
cjfa-8199	2	8	of	of	ADP
cjfa-8199	2	9	rijeka	rijeka	PROPN
cjfa-8199	2	10	,	,	PUNCT
cjfa-8199	2	11	faculty	faculty	NOUN
cjfa-8199	2	12	of	of	ADP
cjfa-8199	2	13	tourism	tourism	NOUN
cjfa-8199	2	14	and	and	CCONJ
cjfa-8199	2	15	hospitality	hospitality	NOUN
cjfa-8199	2	16	management	management	NOUN
cjfa-8199	2	17	,	,	PUNCT
cjfa-8199	2	18	accounting	accounting	NOUN
cjfa-8199	2	19	department	department	PROPN
cjfa-8199	2	20	,	,	PUNCT
cjfa-8199	2	21	opatija	opatija	NOUN
cjfa-8199	2	22	,	,	PUNCT
cjfa-8199	2	23	croatia	croatia	PROPN
cjfa-8199	2	24	,	,	PUNCT
cjfa-8199	2	25	phone	phone	NOUN
cjfa-8199	2	26	:	:	PUNCT
cjfa-8199	2	27	+38551290689	+38551290689	NUM
cjfa-8199	2	28	.	.	PUNCT
cjfa-8199	3	1	*	*	PUNCT
cjfa-8199	3	2	*	*	PUNCT
cjfa-8199	3	3	contact	contact	NOUN
cjfa-8199	3	4	information	information	NOUN
cjfa-8199	3	5	:	:	PUNCT
cjfa-8199	4	1	kbakija@net.hr	kbakija@net.hr	PROPN
cjfa-8199	4	2	,	,	PUNCT
cjfa-8199	4	3	doba	doba	PROPN
cjfa-8199	4	4	,	,	PUNCT
cjfa-8199	4	5	faculty	faculty	NOUN
cjfa-8199	4	6	of	of	ADP
cjfa-8199	4	7	applied	apply	VERB
cjfa-8199	4	8	business	business	NOUN
cjfa-8199	4	9	and	and	CCONJ
cjfa-8199	4	10	social	social	ADJ
cjfa-8199	4	11	studies	study	NOUN
cjfa-8199	4	12	,	,	PUNCT
cjfa-8199	4	13	maribor	maribor	PROPN
cjfa-8199	4	14	,	,	PUNCT
cjfa-8199	4	15	slovenia	slovenia	PROPN
cjfa-8199	4	16	,	,	PUNCT
cjfa-8199	4	17	phone	phone	NOUN
cjfa-8199	4	18	:	:	PUNCT
cjfa-8199	4	19	+385992110386	+385992110386	NUM
cjfa-8199	4	20	.	.	PUNCT
cjfa-8199	5	1	*	*	PUNCT
cjfa-8199	5	2	*	*	PUNCT
cjfa-8199	5	3	*	*	PUNCT
cjfa-8199	5	4	contact	contact	NOUN
cjfa-8199	5	5	information	information	NOUN
cjfa-8199	5	6	:	:	PUNCT
cjfa-8199	5	7	dubravka.vlasic@fthm.hr	dubravka.vlasic@fthm.hr	PROPN
cjfa-8199	5	8	,	,	PUNCT
cjfa-8199	5	9	university	university	NOUN
cjfa-8199	5	10	of	of	ADP
cjfa-8199	5	11	rijeka	rijeka	PROPN
cjfa-8199	5	12	,	,	PUNCT
cjfa-8199	5	13	faculty	faculty	NOUN
cjfa-8199	5	14	of	of	ADP
cjfa-8199	5	15	tourism	tourism	NOUN
cjfa-8199	5	16	and	and	CCONJ
cjfa-8199	5	17	hospitality	hospitality	NOUN
cjfa-8199	5	18	management	management	NOUN
cjfa-8199	5	19	,	,	PUNCT
cjfa-8199	5	20	accounting	accounting	NOUN
cjfa-8199	5	21	department	department	PROPN
cjfa-8199	5	22	,	,	PUNCT
cjfa-8199	5	23	opatija	opatija	NOUN
cjfa-8199	5	24	,	,	PUNCT
cjfa-8199	5	25	croatia	croatia	PROPN
cjfa-8199	5	26	,	,	PUNCT
cjfa-8199	5	27	phone	phone	NOUN
cjfa-8199	5	28	:	:	PUNCT
cjfa-8199	5	29	+38551290881	+38551290881	PROPN
cjfa-8199	5	30	.	.	PUNCT
cjfa-8199	6	1	peršić	peršić	PROPN
cjfa-8199	6	2	m.	m.	NOUN
cjfa-8199	6	3	,	,	PUNCT
cjfa-8199	6	4	bakija	bakija	PROPN
cjfa-8199	6	5	k.	k.	PROPN
cjfa-8199	6	6	,	,	PUNCT
cjfa-8199	6	7	&	&	CCONJ
cjfa-8199	6	8	vlašić	vlašić	PROPN
cjfa-8199	6	9	d.	d.	PROPN
cjfa-8199	6	10	(	(	PUNCT
cjfa-8199	6	11	2015	2015	NUM
cjfa-8199	6	12	)	)	PUNCT
cjfa-8199	6	13	.	.	PUNCT
cjfa-8199	7	1	framework	framework	NOUN
cjfa-8199	7	2	for	for	ADP
cjfa-8199	7	3	improving	improve	VERB
cjfa-8199	7	4	quality	quality	NOUN
cjfa-8199	7	5	and	and	CCONJ
cjfa-8199	7	6	comparability	comparability	NOUN
cjfa-8199	7	7	of	of	ADP
cjfa-8199	7	8	non	non	ADJ
cjfa-8199	7	9	-	-	ADJ
cjfa-8199	7	10	financial	financial	ADJ
cjfa-8199	7	11	reporting	reporting	NOUN
cjfa-8199	7	12	system	system	NOUN
cjfa-8199	7	13	.	.	PUNCT
cjfa-8199	8	1	copernican	copernican	PROPN
cjfa-8199	8	2	journal	journal	PROPN
cjfa-8199	8	3	of	of	ADP
cjfa-8199	8	4	finance	finance	PROPN
cjfa-8199	8	5	&	&	CCONJ
cjfa-8199	8	6	accounting	accounting	PROPN
cjfa-8199	8	7	,	,	PUNCT
cjfa-8199	8	8	4(2	4(2	NUM
cjfa-8199	8	9	)	)	PUNCT
cjfa-8199	8	10	,	,	PUNCT
cjfa-8199	8	11	109–127	109–127	NUM
cjfa-8199	8	12	.	.	PUNCT
cjfa-8199	8	13	http://dx.doi.org/10.12775/cjfa.2015.019	http://dx.doi.org/10.12775/cjfa.2015.019	PROPN
cjfa-8199	8	14	milena	milena	PROPN
cjfa-8199	8	15	peršić	peršić	PROPN
cjfa-8199	8	16	*	*	PROPN
cjfa-8199	8	17	university	university	PROPN
cjfa-8199	8	18	of	of	ADP
cjfa-8199	8	19	rijeka	rijeka	PROPN
cjfa-8199	8	20	,	,	PUNCT
cjfa-8199	8	21	faculty	faculty	NOUN
cjfa-8199	8	22	of	of	ADP
cjfa-8199	8	23	tourism	tourism	NOUN
cjfa-8199	8	24	and	and	CCONJ
cjfa-8199	8	25	hospitality	hospitality	NOUN
cjfa-8199	8	26	management	management	NOUN
cjfa-8199	8	27	,	,	PUNCT
cjfa-8199	8	28	accounting	accounting	NOUN
cjfa-8199	8	29	department	department	PROPN
cjfa-8199	8	30	katarina	katarina	PROPN
cjfa-8199	8	31	bakija	bakija	PROPN
cjfa-8199	8	32	*	*	PUNCT
cjfa-8199	8	33	*	*	PUNCT
cjfa-8199	8	34	doba	doba	PROPN
cjfa-8199	8	35	,	,	PUNCT
cjfa-8199	8	36	faculty	faculty	NOUN
cjfa-8199	8	37	of	of	ADP
cjfa-8199	8	38	applied	apply	VERB
cjfa-8199	8	39	business	business	NOUN
cjfa-8199	8	40	and	and	CCONJ
cjfa-8199	8	41	social	social	ADJ
cjfa-8199	8	42	studies	study	NOUN
cjfa-8199	8	43	dubravka	dubravka	VERB
cjfa-8199	8	44	vlašić	vlašić	PROPN
cjfa-8199	8	45	*	*	PROPN
cjfa-8199	8	46	*	*	PROPN
cjfa-8199	8	47	*	*	PROPN
cjfa-8199	8	48	university	university	PROPN
cjfa-8199	8	49	of	of	ADP
cjfa-8199	8	50	rijeka	rijeka	PROPN
cjfa-8199	8	51	,	,	PUNCT
cjfa-8199	8	52	faculty	faculty	NOUN
cjfa-8199	8	53	of	of	ADP
cjfa-8199	8	54	tourism	tourism	NOUN
cjfa-8199	8	55	and	and	CCONJ
cjfa-8199	8	56	hospitality	hospitality	NOUN
cjfa-8199	8	57	management	management	NOUN
cjfa-8199	8	58	,	,	PUNCT
cjfa-8199	8	59	accounting	accounting	NOUN
cjfa-8199	8	60	department	department	NOUN
cjfa-8199	8	61	framework	framework	NOUN
cjfa-8199	8	62	for	for	ADP
cjfa-8199	8	63	improving	improve	VERB
cjfa-8199	8	64	quality	quality	NOUN
cjfa-8199	8	65	and	and	CCONJ
cjfa-8199	8	66	comparability	comparability	NOUN
cjfa-8199	8	67	of	of	ADP
cjfa-8199	8	68	non	non	ADJ
cjfa-8199	8	69	-	-	ADJ
cjfa-8199	8	70	financial	financial	ADJ
cjfa-8199	8	71	reporting	reporting	NOUN
cjfa-8199	8	72	system	system	NOUN
cjfa-8199	8	73	keywords	keyword	NOUN
cjfa-8199	8	74	:	:	PUNCT
cjfa-8199	8	75	non	non	ADJ
cjfa-8199	8	76	-	-	ADJ
cjfa-8199	8	77	financial	financial	ADJ
cjfa-8199	8	78	information	information	NOUN
cjfa-8199	8	79	,	,	PUNCT
cjfa-8199	8	80	csr	csr	NOUN
cjfa-8199	8	81	,	,	PUNCT
cjfa-8199	8	82	directive	directive	VERB
cjfa-8199	8	83	2014/95	2014/95	NUM
cjfa-8199	8	84	/	/	SYM
cjfa-8199	8	85	eu	eu	PROPN
cjfa-8199	8	86	,	,	PUNCT
cjfa-8199	8	87	strategic	strategic	ADJ
cjfa-8199	8	88	accounting	accounting	NOUN
cjfa-8199	8	89	,	,	PUNCT
cjfa-8199	8	90	sustainability	sustainability	NOUN
cjfa-8199	8	91	reporting	reporting	NOUN
cjfa-8199	8	92	.	.	PUNCT
cjfa-8199	9	1	j	j	PROPN
cjfa-8199	9	2	e	e	NOUN
cjfa-8199	9	3	l	l	PROPN
cjfa-8199	9	4	classification	classification	NOUN
cjfa-8199	9	5	:	:	PUNCT
cjfa-8199	9	6	m4	m4	PROPN
cjfa-8199	9	7	,	,	PUNCT
cjfa-8199	9	8	q56	q56	INTJ
cjfa-8199	9	9	.	.	PUNCT
cjfa-8199	10	1	abstract	abstract	ADJ
cjfa-8199	10	2	:	:	PUNCT
cjfa-8199	10	3	this	this	DET
cjfa-8199	10	4	research	research	NOUN
cjfa-8199	10	5	was	be	AUX
cjfa-8199	10	6	aimed	aim	VERB
cjfa-8199	10	7	at	at	ADP
cjfa-8199	10	8	evaluating	evaluate	VERB
cjfa-8199	10	9	the	the	DET
cjfa-8199	10	10	methodological	methodological	ADJ
cjfa-8199	10	11	framework	framework	NOUN
cjfa-8199	10	12	to	to	PART
cjfa-8199	10	13	be	be	AUX
cjfa-8199	10	14	applied	apply	VERB
cjfa-8199	10	15	in	in	ADP
cjfa-8199	10	16	strategic	strategic	ADJ
cjfa-8199	10	17	as	as	ADV
cjfa-8199	10	18	well	well	ADV
cjfa-8199	10	19	as	as	ADP
cjfa-8199	10	20	in	in	ADP
cjfa-8199	10	21	responsibility	responsibility	NOUN
cjfa-8199	10	22	accounting	accounting	NOUN
cjfa-8199	10	23	,	,	PUNCT
cjfa-8199	10	24	as	as	ADP
cjfa-8199	10	25	a	a	DET
cjfa-8199	10	26	prerequisite	prerequisite	NOUN
cjfa-8199	10	27	for	for	ADP
cjfa-8199	10	28	ensumilena	ensumilena	PROPN
cjfa-8199	10	29	peršić	peršić	PROPN
cjfa-8199	10	30	,	,	PUNCT
cjfa-8199	10	31	katarina	katarina	PROPN
cjfa-8199	10	32	bakija	bakija	PROPN
cjfa-8199	10	33	,	,	PUNCT
cjfa-8199	10	34	dubravka	dubravka	NOUN
cjfa-8199	10	35	vlašić110	vlašić110	PROPN
cjfa-8199	10	36	ring	ring	NOUN
cjfa-8199	10	37	the	the	DET
cjfa-8199	10	38	relevant	relevant	ADJ
cjfa-8199	10	39	information	information	NOUN
cjfa-8199	10	40	,	,	PUNCT
cjfa-8199	10	41	necessary	necessary	ADJ
cjfa-8199	10	42	for	for	ADP
cjfa-8199	10	43	preparing	prepare	VERB
cjfa-8199	10	44	and	and	CCONJ
cjfa-8199	10	45	evaluating	evaluate	VERB
cjfa-8199	10	46	sustainable	sustainable	ADJ
cjfa-8199	10	47	development	development	NOUN
cjfa-8199	10	48	strategies	strategy	NOUN
cjfa-8199	10	49	,	,	PUNCT
cjfa-8199	10	50	using	use	VERB
cjfa-8199	10	51	directive	directive	NOUN
cjfa-8199	10	52	2014/95	2014/95	PROPN
cjfa-8199	10	53	/	/	SYM
cjfa-8199	10	54	eu	eu	PROPN
cjfa-8199	10	55	framework	framework	NOUN
cjfa-8199	10	56	.	.	PUNCT
cjfa-8199	11	1	in	in	ADP
cjfa-8199	11	2	order	order	NOUN
cjfa-8199	11	3	to	to	PART
cjfa-8199	11	4	assess	assess	VERB
cjfa-8199	11	5	the	the	DET
cjfa-8199	11	6	current	current	ADJ
cjfa-8199	11	7	situation	situation	NOUN
cjfa-8199	11	8	in	in	ADP
cjfa-8199	11	9	the	the	DET
cjfa-8199	11	10	republic	republic	NOUN
cjfa-8199	11	11	of	of	ADP
cjfa-8199	11	12	croatia	croatia	PROPN
cjfa-8199	11	13	,	,	PUNCT
cjfa-8199	11	14	a	a	DET
cjfa-8199	11	15	survey	survey	NOUN
cjfa-8199	11	16	on	on	ADP
cjfa-8199	11	17	the	the	DET
cjfa-8199	11	18	sample	sample	NOUN
cjfa-8199	11	19	of	of	ADP
cjfa-8199	11	20	64	64	NUM
cjfa-8199	11	21	big	big	ADJ
cjfa-8199	11	22	croatian	croatian	ADJ
cjfa-8199	11	23	companies	company	NOUN
cjfa-8199	11	24	in	in	ADP
cjfa-8199	11	25	different	different	ADJ
cjfa-8199	11	26	industries	industry	NOUN
cjfa-8199	11	27	in	in	ADP
cjfa-8199	11	28	the	the	DET
cjfa-8199	11	29	year	year	NOUN
cjfa-8199	11	30	2013	2013	NUM
cjfa-8199	11	31	was	be	AUX
cjfa-8199	11	32	conducted	conduct	VERB
cjfa-8199	11	33	.	.	PUNCT
cjfa-8199	12	1	the	the	DET
cjfa-8199	12	2	sample	sample	NOUN
cjfa-8199	12	3	of	of	ADP
cjfa-8199	12	4	selected	select	VERB
cjfa-8199	12	5	companies	company	NOUN
cjfa-8199	12	6	was	be	AUX
cjfa-8199	12	7	chosen	choose	VERB
cjfa-8199	12	8	on	on	ADP
cjfa-8199	12	9	the	the	DET
cjfa-8199	12	10	basis	basis	NOUN
cjfa-8199	12	11	of	of	ADP
cjfa-8199	12	12	membership	membership	NOUN
cjfa-8199	12	13	in	in	ADP
cjfa-8199	12	14	the	the	DET
cjfa-8199	12	15	croatian	croatian	PROPN
cjfa-8199	12	16	business	business	PROPN
cjfa-8199	12	17	council	council	PROPN
cjfa-8199	12	18	for	for	ADP
cjfa-8199	12	19	sustainable	sustainable	ADJ
cjfa-8199	12	20	development	development	NOUN
cjfa-8199	12	21	(	(	PUNCT
cjfa-8199	12	22	hr	hr	NOUN
cjfa-8199	12	23	bcsd	bcsd	PROPN
cjfa-8199	12	24	)	)	PUNCT
cjfa-8199	12	25	and	and	CCONJ
cjfa-8199	12	26	of	of	ADP
cjfa-8199	12	27	the	the	DET
cjfa-8199	12	28	companies	company	NOUN
cjfa-8199	12	29	that	that	PRON
cjfa-8199	12	30	follow	follow	VERB
cjfa-8199	12	31	the	the	DET
cjfa-8199	12	32	principles	principle	NOUN
cjfa-8199	12	33	of	of	ADP
cjfa-8199	12	34	sustainable	sustainable	ADJ
cjfa-8199	12	35	development	development	NOUN
cjfa-8199	12	36	in	in	ADP
cjfa-8199	12	37	their	their	PRON
cjfa-8199	12	38	business	business	NOUN
cjfa-8199	12	39	and	and	CCONJ
cjfa-8199	12	40	declare	declare	VERB
cjfa-8199	12	41	themselves	themselves	PRON
cjfa-8199	12	42	as	as	ADP
cjfa-8199	12	43	environmentally	environmentally	ADV
cjfa-8199	12	44	and	and	CCONJ
cjfa-8199	12	45	socially	socially	ADV
cjfa-8199	12	46	responsible	responsible	ADJ
cjfa-8199	12	47	.	.	PUNCT
cjfa-8199	13	1	research	research	NOUN
cjfa-8199	13	2	results	result	NOUN
cjfa-8199	13	3	will	will	AUX
cjfa-8199	13	4	be	be	AUX
cjfa-8199	13	5	confirmed	confirm	VERB
cjfa-8199	13	6	through	through	ADP
cjfa-8199	13	7	comparison	comparison	NOUN
cjfa-8199	13	8	with	with	ADP
cjfa-8199	13	9	previous	previous	ADJ
cjfa-8199	13	10	findings	finding	NOUN
cjfa-8199	13	11	conducted	conduct	VERB
cjfa-8199	13	12	in	in	ADP
cjfa-8199	13	13	the	the	DET
cjfa-8199	13	14	year	year	NOUN
cjfa-8199	13	15	2007	2007	NUM
cjfa-8199	13	16	,	,	PUNCT
cjfa-8199	13	17	but	but	CCONJ
cjfa-8199	13	18	also	also	ADV
cjfa-8199	13	19	compared	compare	VERB
cjfa-8199	13	20	with	with	ADP
cjfa-8199	13	21	the	the	DET
cjfa-8199	13	22	relevant	relevant	ADJ
cjfa-8199	13	23	information	information	NOUN
cjfa-8199	13	24	collected	collect	VERB
cjfa-8199	13	25	from	from	ADP
cjfa-8199	13	26	71	71	NUM
cjfa-8199	13	27	companies	company	NOUN
cjfa-8199	13	28	of	of	ADP
cjfa-8199	13	29	eight	eight	NUM
cjfa-8199	13	30	eu	eu	PROPN
cjfa-8199	13	31	countries	country	NOUN
cjfa-8199	13	32	.	.	PUNCT
cjfa-8199	14	1	the	the	DET
cjfa-8199	14	2	goal	goal	NOUN
cjfa-8199	14	3	is	be	AUX
cjfa-8199	14	4	to	to	PART
cjfa-8199	14	5	assess	assess	VERB
cjfa-8199	14	6	whether	whether	SCONJ
cjfa-8199	14	7	the	the	DET
cjfa-8199	14	8	achieved	achieve	VERB
cjfa-8199	14	9	level	level	NOUN
cjfa-8199	14	10	of	of	ADP
cjfa-8199	14	11	strategic	strategic	ADJ
cjfa-8199	14	12	and	and	CCONJ
cjfa-8199	14	13	sustainable	sustainable	ADJ
cjfa-8199	14	14	accounting	accounting	NOUN
cjfa-8199	14	15	tools	tool	NOUN
cjfa-8199	14	16	in	in	ADP
cjfa-8199	14	17	the	the	DET
cjfa-8199	14	18	croatian	croatian	ADJ
cjfa-8199	14	19	companies	company	NOUN
cjfa-8199	14	20	are	be	AUX
cjfa-8199	14	21	sufficient	sufficient	ADJ
cjfa-8199	14	22	to	to	PART
cjfa-8199	14	23	provide	provide	VERB
cjfa-8199	14	24	relevant	relevant	ADJ
cjfa-8199	14	25	information	information	NOUN
cjfa-8199	14	26	for	for	ADP
cjfa-8199	14	27	non	non	ADJ
cjfa-8199	14	28	-	-	ADJ
cjfa-8199	14	29	financial	financial	ADJ
cjfa-8199	14	30	reporting	reporting	NOUN
cjfa-8199	14	31	for	for	ADP
cjfa-8199	14	32	external	external	ADJ
cjfa-8199	14	33	and	and	CCONJ
cjfa-8199	14	34	internal	internal	ADJ
cjfa-8199	14	35	users	user	NOUN
cjfa-8199	14	36	in	in	ADP
cjfa-8199	14	37	the	the	DET
cjfa-8199	14	38	process	process	NOUN
cjfa-8199	14	39	of	of	ADP
cjfa-8199	14	40	long	long	ADJ
cjfa-8199	14	41	and	and	CCONJ
cjfa-8199	14	42	short	short	ADJ
cjfa-8199	14	43	term	term	NOUN
cjfa-8199	14	44	decision	decision	NOUN
cjfa-8199	14	45	making	making	NOUN
cjfa-8199	14	46	.	.	PUNCT
cjfa-8199	15	1	recognized	recognize	VERB
cjfa-8199	15	2	gaps	gap	NOUN
cjfa-8199	15	3	will	will	AUX
cjfa-8199	15	4	be	be	AUX
cjfa-8199	15	5	the	the	DET
cjfa-8199	15	6	starting	starting	NOUN
cjfa-8199	15	7	points	point	NOUN
cjfa-8199	15	8	for	for	ADP
cjfa-8199	15	9	defining	define	VERB
cjfa-8199	15	10	the	the	DET
cjfa-8199	15	11	opportunities	opportunity	NOUN
cjfa-8199	15	12	and	and	CCONJ
cjfa-8199	15	13	areas	area	NOUN
cjfa-8199	15	14	in	in	ADP
cjfa-8199	15	15	the	the	DET
cjfa-8199	15	16	process	process	NOUN
cjfa-8199	15	17	of	of	ADP
cjfa-8199	15	18	harmonization	harmonization	NOUN
cjfa-8199	15	19	between	between	ADP
cjfa-8199	15	20	internal	internal	ADJ
cjfa-8199	15	21	and	and	CCONJ
cjfa-8199	15	22	external	external	ADJ
cjfa-8199	15	23	sustainability	sustainability	NOUN
cjfa-8199	15	24	reporting	reporting	NOUN
cjfa-8199	15	25	system	system	NOUN
cjfa-8199	15	26	.	.	PUNCT
cjfa-8199	16	1	the	the	DET
cjfa-8199	16	2	goal	goal	NOUN
cjfa-8199	16	3	is	be	AUX
cjfa-8199	16	4	in	in	ADP
cjfa-8199	16	5	recognizing	recognize	VERB
cjfa-8199	16	6	starting	start	VERB
cjfa-8199	16	7	points	point	NOUN
cjfa-8199	16	8	,	,	PUNCT
cjfa-8199	16	9	opportunities	opportunity	NOUN
cjfa-8199	16	10	and	and	CCONJ
cjfa-8199	16	11	areas	area	NOUN
cjfa-8199	16	12	,	,	PUNCT
cjfa-8199	16	13	which	which	PRON
cjfa-8199	16	14	are	be	AUX
cjfa-8199	16	15	important	important	ADJ
cjfa-8199	16	16	for	for	ADP
cjfa-8199	16	17	internal	internal	ADJ
cjfa-8199	16	18	and	and	CCONJ
cjfa-8199	16	19	external	external	ADJ
cjfa-8199	16	20	sustainability	sustainability	NOUN
cjfa-8199	16	21	reporting	reporting	NOUN
cjfa-8199	16	22	,	,	PUNCT
cjfa-8199	16	23	taking	take	VERB
cjfa-8199	16	24	into	into	ADP
cjfa-8199	16	25	,	,	PUNCT
cjfa-8199	16	26	account	account	VERB
cjfa-8199	16	27	the	the	DET
cjfa-8199	16	28	provisions	provision	NOUN
cjfa-8199	16	29	of	of	ADP
cjfa-8199	16	30	the	the	DET
cjfa-8199	16	31	globally	globally	ADV
cjfa-8199	16	32	accepted	accept	VERB
cjfa-8199	16	33	standards	standard	NOUN
cjfa-8199	16	34	and	and	CCONJ
cjfa-8199	16	35	the	the	DET
cjfa-8199	16	36	new	new	ADJ
cjfa-8199	16	37	eu	eu	PROPN
cjfa-8199	16	38	directive	directive	NOUN
cjfa-8199	16	39	.	.	PUNCT
cjfa-8199	16	40	 	 	SPACE
cjfa-8199	17	1	introduction	introduction	NOUN
cjfa-8199	17	2	the	the	DET
cjfa-8199	17	3	purpose	purpose	NOUN
cjfa-8199	17	4	of	of	ADP
cjfa-8199	17	5	this	this	DET
cjfa-8199	17	6	paper	paper	NOUN
cjfa-8199	17	7	is	be	AUX
cjfa-8199	17	8	to	to	PART
cjfa-8199	17	9	present	present	VERB
cjfa-8199	17	10	whether	whether	SCONJ
cjfa-8199	17	11	the	the	DET
cjfa-8199	17	12	accounting	accounting	NOUN
cjfa-8199	17	13	systems	system	NOUN
cjfa-8199	17	14	of	of	ADP
cjfa-8199	17	15	croatian	croatian	ADJ
cjfa-8199	17	16	companies	company	NOUN
cjfa-8199	17	17	are	be	AUX
cjfa-8199	17	18	relevant	relevant	ADJ
cjfa-8199	17	19	source	source	NOUN
cjfa-8199	17	20	of	of	ADP
cjfa-8199	17	21	non	non	ADJ
cjfa-8199	17	22	-	-	ADJ
cjfa-8199	17	23	financial	financial	ADJ
cjfa-8199	17	24	information	information	NOUN
cjfa-8199	17	25	which	which	PRON
cjfa-8199	17	26	need	need	VERB
cjfa-8199	17	27	to	to	PART
cjfa-8199	17	28	be	be	AUX
cjfa-8199	17	29	disclosed	disclose	VERB
cjfa-8199	17	30	for	for	ADP
cjfa-8199	17	31	external	external	ADJ
cjfa-8199	17	32	users	user	NOUN
cjfa-8199	17	33	according	accord	VERB
cjfa-8199	17	34	to	to	ADP
cjfa-8199	17	35	directive	directive	NOUN
cjfa-8199	17	36	2014/95/	2014/95/	NUM
cjfa-8199	17	37	eu	eu	PROPN
cjfa-8199	17	38	(	(	PUNCT
cjfa-8199	17	39	new	new	ADJ
cjfa-8199	17	40	directive	directive	NOUN
cjfa-8199	17	41	)	)	PUNCT
cjfa-8199	17	42	and	and	CCONJ
cjfa-8199	17	43	the	the	DET
cjfa-8199	17	44	framework	framework	NOUN
cjfa-8199	17	45	of	of	ADP
cjfa-8199	17	46	relevant	relevant	ADJ
cjfa-8199	17	47	global	global	NOUN
cjfa-8199	17	48	,	,	PUNCT
cjfa-8199	17	49	eu	eu	PROPN
cjfa-8199	17	50	and	and	CCONJ
cjfa-8199	17	51	national	national	ADJ
cjfa-8199	17	52	sustainability	sustainability	NOUN
cjfa-8199	17	53	reporting	reporting	NOUN
cjfa-8199	17	54	standards	standard	NOUN
cjfa-8199	17	55	.	.	PUNCT
cjfa-8199	18	1	namely	namely	ADV
cjfa-8199	18	2	,	,	PUNCT
cjfa-8199	18	3	this	this	DET
cjfa-8199	18	4	directive	directive	NOUN
cjfa-8199	18	5	was	be	AUX
cjfa-8199	18	6	adopted	adopt	VERB
cjfa-8199	18	7	on	on	ADP
cjfa-8199	18	8	22	22	NUM
cjfa-8199	18	9	october	october	PROPN
cjfa-8199	18	10	2014	2014	NUM
cjfa-8199	18	11	by	by	ADP
cjfa-8199	18	12	the	the	DET
cjfa-8199	18	13	european	european	PROPN
cjfa-8199	18	14	parliament	parliament	PROPN
cjfa-8199	18	15	and	and	CCONJ
cjfa-8199	18	16	the	the	DET
cjfa-8199	18	17	european	european	PROPN
cjfa-8199	18	18	council	council	PROPN
cjfa-8199	18	19	with	with	ADP
cjfa-8199	18	20	the	the	DET
cjfa-8199	18	21	goal	goal	NOUN
cjfa-8199	18	22	to	to	ADP
cjfa-8199	18	23	amending	amend	VERB
cjfa-8199	18	24	directive	directive	NOUN
cjfa-8199	18	25	2013/34	2013/34	NUM
cjfa-8199	18	26	/	/	SYM
cjfa-8199	18	27	eu	eu	PROPN
cjfa-8199	18	28	in	in	ADP
cjfa-8199	18	29	a	a	DET
cjfa-8199	18	30	way	way	NOUN
cjfa-8199	18	31	that	that	PRON
cjfa-8199	18	32	upgrades	upgrade	VERB
cjfa-8199	18	33	it	it	PRON
cjfa-8199	18	34	regarding	regard	VERB
cjfa-8199	18	35	disclosure	disclosure	NOUN
cjfa-8199	18	36	of	of	ADP
cjfa-8199	18	37	non	non	ADJ
cjfa-8199	18	38	-	-	ADJ
cjfa-8199	18	39	financial	financial	ADJ
cjfa-8199	18	40	and	and	CCONJ
cjfa-8199	18	41	diversity	diversity	NOUN
cjfa-8199	18	42	information	information	NOUN
cjfa-8199	18	43	by	by	ADP
cjfa-8199	18	44	certain	certain	ADJ
cjfa-8199	18	45	large	large	ADJ
cjfa-8199	18	46	undertaking	undertaking	NOUN
cjfa-8199	18	47	and	and	CCONJ
cjfa-8199	18	48	groups	group	NOUN
cjfa-8199	18	49	of	of	ADP
cjfa-8199	18	50	eu	eu	PROPN
cjfa-8199	18	51	member	member	PROPN
cjfa-8199	18	52	states	state	NOUN
cjfa-8199	18	53	.	.	PUNCT
cjfa-8199	19	1	it	it	PRON
cjfa-8199	19	2	obligates	obligate	VERB
cjfa-8199	19	3	all	all	DET
cjfa-8199	19	4	member	member	NOUN
cjfa-8199	19	5	states	state	NOUN
cjfa-8199	19	6	to	to	PART
cjfa-8199	19	7	bring	bring	VERB
cjfa-8199	19	8	order	order	NOUN
cjfa-8199	19	9	of	of	ADP
cjfa-8199	19	10	this	this	DET
cjfa-8199	19	11	directive	directive	NOUN
cjfa-8199	19	12	into	into	ADP
cjfa-8199	19	13	national	national	ADJ
cjfa-8199	19	14	laws	law	NOUN
cjfa-8199	19	15	,	,	PUNCT
cjfa-8199	19	16	regulations	regulation	NOUN
cjfa-8199	19	17	and	and	CCONJ
cjfa-8199	19	18	administrative	administrative	ADJ
cjfa-8199	19	19	provisions	provision	NOUN
cjfa-8199	19	20	,	,	PUNCT
cjfa-8199	19	21	in	in	ADP
cjfa-8199	19	22	accordance	accordance	NOUN
cjfa-8199	19	23	with	with	ADP
cjfa-8199	19	24	the	the	DET
cjfa-8199	19	25	new	new	ADJ
cjfa-8199	19	26	guidelines	guideline	NOUN
cjfa-8199	19	27	which	which	PRON
cjfa-8199	19	28	will	will	AUX
cjfa-8199	19	29	be	be	AUX
cjfa-8199	19	30	published	publish	VERB
cjfa-8199	19	31	by	by	ADP
cjfa-8199	19	32	the	the	DET
cjfa-8199	19	33	eu	eu	PROPN
cjfa-8199	19	34	commission	commission	PROPN
cjfa-8199	19	35	by	by	ADP
cjfa-8199	19	36	december	december	PROPN
cjfa-8199	19	37	2016	2016	NUM
cjfa-8199	19	38	,	,	PUNCT
cjfa-8199	19	39	applied	apply	VERB
cjfa-8199	19	40	through	through	ADP
cjfa-8199	19	41	the	the	DET
cjfa-8199	19	42	financial	financial	ADJ
cjfa-8199	19	43	year	year	NOUN
cjfa-8199	19	44	2017	2017	NUM
cjfa-8199	19	45	,	,	PUNCT
cjfa-8199	19	46	to	to	PART
cjfa-8199	19	47	be	be	AUX
cjfa-8199	19	48	establishing	establish	VERB
cjfa-8199	19	49	the	the	DET
cjfa-8199	19	50	uniform	uniform	ADJ
cjfa-8199	19	51	system	system	NOUN
cjfa-8199	19	52	of	of	ADP
cjfa-8199	19	53	disclosure	disclosure	NOUN
cjfa-8199	19	54	non	non	ADJ
cjfa-8199	19	55	-	-	ADJ
cjfa-8199	19	56	financial	financial	ADJ
cjfa-8199	19	57	information	information	NOUN
cjfa-8199	19	58	from	from	ADP
cjfa-8199	19	59	december	december	PROPN
cjfa-8199	19	60	2018	2018	NUM
cjfa-8199	19	61	.	.	PUNCT
cjfa-8199	20	1	the	the	DET
cjfa-8199	20	2	emphasis	emphasis	NOUN
cjfa-8199	20	3	is	be	AUX
cjfa-8199	20	4	on	on	ADP
cjfa-8199	20	5	the	the	DET
cjfa-8199	20	6	content	content	NOUN
cjfa-8199	20	7	,	,	PUNCT
cjfa-8199	20	8	while	while	SCONJ
cjfa-8199	20	9	every	every	DET
cjfa-8199	20	10	company	company	NOUN
cjfa-8199	20	11	can	can	AUX
cjfa-8199	20	12	independently	independently	ADV
cjfa-8199	20	13	decide	decide	VERB
cjfa-8199	20	14	if	if	SCONJ
cjfa-8199	20	15	statements	statement	NOUN
cjfa-8199	20	16	will	will	AUX
cjfa-8199	20	17	be	be	AUX
cjfa-8199	20	18	provided	provide	VERB
cjfa-8199	20	19	separately	separately	ADV
cjfa-8199	20	20	,	,	PUNCT
cjfa-8199	20	21	or	or	CCONJ
cjfa-8199	20	22	the	the	DET
cjfa-8199	20	23	non	non	ADJ
cjfa-8199	20	24	-	-	ADJ
cjfa-8199	20	25	financial	financial	ADJ
cjfa-8199	20	26	information	information	NOUN
cjfa-8199	20	27	will	will	AUX
cjfa-8199	20	28	be	be	AUX
cjfa-8199	20	29	included	include	VERB
cjfa-8199	20	30	into	into	ADP
cjfa-8199	20	31	existing	exist	VERB
cjfa-8199	20	32	financial	financial	ADJ
cjfa-8199	20	33	reporting	reporting	NOUN
cjfa-8199	20	34	system	system	NOUN
cjfa-8199	20	35	in	in	ADP
cjfa-8199	20	36	the	the	DET
cjfa-8199	20	37	way	way	NOUN
cjfa-8199	20	38	that	that	PRON
cjfa-8199	20	39	financial	financial	ADJ
cjfa-8199	20	40	information	information	NOUN
cjfa-8199	20	41	will	will	AUX
cjfa-8199	20	42	be	be	AUX
cjfa-8199	20	43	upgraded	upgrade	VERB
cjfa-8199	20	44	with	with	ADP
cjfa-8199	20	45	the	the	DET
cjfa-8199	20	46	specific	specific	ADJ
cjfa-8199	20	47	non	non	ADJ
cjfa-8199	20	48	-	-	ADJ
cjfa-8199	20	49	financial	financial	ADJ
cjfa-8199	20	50	information	information	NOUN
cjfa-8199	20	51	.	.	PUNCT
cjfa-8199	21	1	this	this	PRON
cjfa-8199	21	2	will	will	AUX
cjfa-8199	21	3	be	be	AUX
cjfa-8199	21	4	a	a	DET
cjfa-8199	21	5	significant	significant	ADJ
cjfa-8199	21	6	step	step	NOUN
cjfa-8199	21	7	towards	towards	ADP
cjfa-8199	21	8	ensuring	ensure	VERB
cjfa-8199	21	9	higher	high	ADJ
cjfa-8199	21	10	quality	quality	NOUN
cjfa-8199	21	11	of	of	ADP
cjfa-8199	21	12	today	today	NOUN
cjfa-8199	21	13	voluntarily	voluntarily	ADV
cjfa-8199	21	14	disclosed	disclose	VERB
cjfa-8199	21	15	statements	statement	NOUN
cjfa-8199	21	16	,	,	PUNCT
cjfa-8199	21	17	because	because	SCONJ
cjfa-8199	21	18	it	it	PRON
cjfa-8199	21	19	will	will	AUX
cjfa-8199	21	20	be	be	AUX
cjfa-8199	21	21	the	the	DET
cjfa-8199	21	22	way	way	NOUN
cjfa-8199	21	23	for	for	ADP
cjfa-8199	21	24	unifying	unify	VERB
cjfa-8199	21	25	the	the	DET
cjfa-8199	21	26	framework	framework	NOUN
cjfa-8199	21	27	for	for	ADP
cjfa-8199	21	28	improving	improve	VERB
cjfa-8199	21	29	quality	quality	NOUN
cjfa-8199	21	30	and	and	CCONJ
cjfa-8199	21	31	comparability	comparability	NOUN
cjfa-8199	21	32	…	…	SYM
cjfa-8199	21	33	111	111	NUM
cjfa-8199	21	34	content	content	NOUN
cjfa-8199	21	35	of	of	ADP
cjfa-8199	21	36	presented	present	VERB
cjfa-8199	21	37	non	non	ADJ
cjfa-8199	21	38	-	-	ADJ
cjfa-8199	21	39	financial	financial	ADJ
cjfa-8199	21	40	information	information	NOUN
cjfa-8199	21	41	in	in	ADP
cjfa-8199	21	42	a	a	DET
cjfa-8199	21	43	way	way	NOUN
cjfa-8199	21	44	to	to	PART
cjfa-8199	21	45	allow	allow	VERB
cjfa-8199	21	46	benchmarking	benchmarke	VERB
cjfa-8199	21	47	among	among	ADP
cjfa-8199	21	48	companies	company	NOUN
cjfa-8199	21	49	,	,	PUNCT
cjfa-8199	21	50	to	to	PART
cjfa-8199	21	51	assess	assess	VERB
cjfa-8199	21	52	the	the	DET
cjfa-8199	21	53	achieved	achieve	VERB
cjfa-8199	21	54	level	level	NOUN
cjfa-8199	21	55	of	of	ADP
cjfa-8199	21	56	sustainability	sustainability	NOUN
cjfa-8199	21	57	.	.	PUNCT
cjfa-8199	22	1	all	all	DET
cjfa-8199	22	2	this	this	PRON
cjfa-8199	22	3	imposes	impose	VERB
cjfa-8199	22	4	the	the	DET
cjfa-8199	22	5	need	need	NOUN
cjfa-8199	22	6	of	of	ADP
cjfa-8199	22	7	improvements	improvement	NOUN
cjfa-8199	22	8	through	through	ADP
cjfa-8199	22	9	using	use	VERB
cjfa-8199	22	10	accounting	accounting	NOUN
cjfa-8199	22	11	tools	tool	NOUN
cjfa-8199	22	12	,	,	PUNCT
cjfa-8199	22	13	methods	method	NOUN
cjfa-8199	22	14	and	and	CCONJ
cjfa-8199	22	15	techniques	technique	NOUN
cjfa-8199	22	16	,	,	PUNCT
cjfa-8199	22	17	as	as	ADP
cjfa-8199	22	18	a	a	DET
cjfa-8199	22	19	main	main	ADJ
cjfa-8199	22	20	source	source	NOUN
cjfa-8199	22	21	of	of	ADP
cjfa-8199	22	22	information	information	NOUN
cjfa-8199	22	23	for	for	ADP
cjfa-8199	22	24	long	long	ADJ
cjfa-8199	22	25	and	and	CCONJ
cjfa-8199	22	26	short	short	ADJ
cjfa-8199	22	27	-	-	PUNCT
cjfa-8199	22	28	term	term	NOUN
cjfa-8199	22	29	decision	decision	NOUN
cjfa-8199	22	30	.	.	PUNCT
cjfa-8199	23	1	the	the	DET
cjfa-8199	23	2	research	research	NOUN
cjfa-8199	23	3	methodology	methodology	NOUN
cjfa-8199	23	4	and	and	CCONJ
cjfa-8199	23	5	the	the	DET
cjfa-8199	23	6	course	course	NOUN
cjfa-8199	23	7	of	of	ADP
cjfa-8199	23	8	the	the	DET
cjfa-8199	23	9	research	research	NOUN
cjfa-8199	23	10	process	process	NOUN
cjfa-8199	23	11	research	research	NOUN
cjfa-8199	23	12	in	in	ADP
cjfa-8199	23	13	this	this	DET
cjfa-8199	23	14	paper	paper	NOUN
cjfa-8199	23	15	was	be	AUX
cjfa-8199	23	16	focused	focus	VERB
cjfa-8199	23	17	on	on	ADP
cjfa-8199	23	18	the	the	DET
cjfa-8199	23	19	evaluation	evaluation	NOUN
cjfa-8199	23	20	of	of	ADP
cjfa-8199	23	21	current	current	ADJ
cjfa-8199	23	22	possibilities	possibility	NOUN
cjfa-8199	23	23	and	and	CCONJ
cjfa-8199	23	24	level	level	NOUN
cjfa-8199	23	25	of	of	ADP
cjfa-8199	23	26	croatian	croatian	ADJ
cjfa-8199	23	27	companies	company	NOUN
cjfa-8199	23	28	’	'	PUNCT
cjfa-8199	23	29	preparedness	preparedness	NOUN
cjfa-8199	23	30	to	to	PART
cjfa-8199	23	31	be	be	AUX
cjfa-8199	23	32	able	able	ADJ
cjfa-8199	23	33	to	to	PART
cjfa-8199	23	34	implement	implement	VERB
cjfa-8199	23	35	the	the	DET
cjfa-8199	23	36	order	order	NOUN
cjfa-8199	23	37	of	of	ADP
cjfa-8199	23	38	new	new	ADJ
cjfa-8199	23	39	directive	directive	NOUN
cjfa-8199	23	40	2014/95	2014/95	PROPN
cjfa-8199	23	41	/	/	SYM
cjfa-8199	23	42	eu	eu	PROPN
cjfa-8199	23	43	.	.	PROPN
cjfa-8199	24	1	for	for	ADP
cjfa-8199	24	2	this	this	DET
cjfa-8199	24	3	purpose	purpose	NOUN
cjfa-8199	24	4	the	the	DET
cjfa-8199	24	5	quality	quality	NOUN
cjfa-8199	24	6	of	of	ADP
cjfa-8199	24	7	applied	apply	VERB
cjfa-8199	24	8	accounting	accounting	NOUN
cjfa-8199	24	9	tools	tool	NOUN
cjfa-8199	24	10	in	in	ADP
cjfa-8199	24	11	preparing	prepare	VERB
cjfa-8199	24	12	information	information	NOUN
cjfa-8199	24	13	,	,	PUNCT
cjfa-8199	24	14	necessary	necessary	ADJ
cjfa-8199	24	15	for	for	ADP
cjfa-8199	24	16	segment	segment	NOUN
cjfa-8199	24	17	reporting	reporting	NOUN
cjfa-8199	24	18	,	,	PUNCT
cjfa-8199	24	19	as	as	ADV
cjfa-8199	24	20	well	well	ADV
cjfa-8199	24	21	as	as	ADP
cjfa-8199	24	22	the	the	DET
cjfa-8199	24	23	quality	quality	NOUN
cjfa-8199	24	24	of	of	ADP
cjfa-8199	24	25	information	information	NOUN
cjfa-8199	24	26	that	that	PRON
cjfa-8199	24	27	are	be	AUX
cjfa-8199	24	28	nowadays	nowadays	ADV
cjfa-8199	24	29	presented	present	VERB
cjfa-8199	24	30	in	in	ADP
cjfa-8199	24	31	voluntary	voluntary	ADJ
cjfa-8199	24	32	prepared	prepare	VERB
cjfa-8199	24	33	sustainability	sustainability	NOUN
cjfa-8199	24	34	reports	report	NOUN
cjfa-8199	24	35	was	be	AUX
cjfa-8199	24	36	evaluated	evaluate	VERB
cjfa-8199	24	37	.	.	PUNCT
cjfa-8199	25	1	in	in	ADP
cjfa-8199	25	2	doing	do	VERB
cjfa-8199	25	3	so	so	ADV
cjfa-8199	25	4	the	the	DET
cjfa-8199	25	5	framework	framework	NOUN
cjfa-8199	25	6	of	of	ADP
cjfa-8199	25	7	eu	eu	PROPN
cjfa-8199	25	8	and	and	CCONJ
cjfa-8199	25	9	national	national	ADJ
cjfa-8199	25	10	strategic	strategic	ADJ
cjfa-8199	25	11	documents	document	NOUN
cjfa-8199	25	12	and	and	CCONJ
cjfa-8199	25	13	policies	policy	NOUN
cjfa-8199	25	14	,	,	PUNCT
cjfa-8199	25	15	as	as	ADV
cjfa-8199	25	16	well	well	ADV
cjfa-8199	25	17	as	as	ADP
cjfa-8199	25	18	the	the	DET
cjfa-8199	25	19	previous	previous	ADJ
cjfa-8199	25	20	research	research	NOUN
cjfa-8199	25	21	in	in	ADP
cjfa-8199	25	22	croatian	croatian	ADJ
cjfa-8199	25	23	companies	company	NOUN
cjfa-8199	25	24	was	be	AUX
cjfa-8199	25	25	respected	respect	VERB
cjfa-8199	25	26	.	.	PUNCT
cjfa-8199	26	1	starting	start	VERB
cjfa-8199	26	2	points	point	NOUN
cjfa-8199	26	3	of	of	ADP
cjfa-8199	26	4	this	this	DET
cjfa-8199	26	5	research	research	NOUN
cjfa-8199	26	6	,	,	PUNCT
cjfa-8199	26	7	used	use	VERB
cjfa-8199	26	8	in	in	ADP
cjfa-8199	26	9	accordance	accordance	NOUN
cjfa-8199	26	10	with	with	ADP
cjfa-8199	26	11	the	the	DET
cjfa-8199	26	12	strategic	strategic	ADJ
cjfa-8199	26	13	approach	approach	NOUN
cjfa-8199	26	14	,	,	PUNCT
cjfa-8199	26	15	was	be	AUX
cjfa-8199	26	16	the	the	DET
cjfa-8199	26	17	provision	provision	NOUN
cjfa-8199	26	18	of	of	ADP
cjfa-8199	26	19	article	article	NOUN
cjfa-8199	26	20	18	18	NUM
cjfa-8199	26	21	of	of	ADP
cjfa-8199	26	22	the	the	DET
cjfa-8199	26	23	croatian	croatian	PROPN
cjfa-8199	26	24	accounting	accounting	PROPN
cjfa-8199	26	25	act	act	PROPN
cjfa-8199	26	26	(	(	PUNCT
cjfa-8199	26	27	og	og	PROPN
cjfa-8199	26	28	109/07	109/07	NUM
cjfa-8199	26	29	;	;	PUNCT
cjfa-8199	26	30	54/13	54/13	NUM
cjfa-8199	26	31	)	)	PUNCT
cjfa-8199	26	32	,	,	PUNCT
cjfa-8199	26	33	which	which	PRON
cjfa-8199	26	34	obligates	obligate	VERB
cjfa-8199	26	35	all	all	DET
cjfa-8199	26	36	listed	list	VERB
cjfa-8199	26	37	companies	company	NOUN
cjfa-8199	26	38	to	to	PART
cjfa-8199	26	39	disclose	disclose	VERB
cjfa-8199	26	40	“	"	PUNCT
cjfa-8199	26	41	information	information	NOUN
cjfa-8199	26	42	about	about	ADP
cjfa-8199	26	43	the	the	DET
cjfa-8199	26	44	environment	environment	NOUN
cjfa-8199	26	45	”	"	PUNCT
cjfa-8199	26	46	(	(	PUNCT
cjfa-8199	26	47	art.18	art.18	ADJ
cjfa-8199	26	48	)	)	PUNCT
cjfa-8199	26	49	as	as	ADV
cjfa-8199	26	50	well	well	ADV
cjfa-8199	26	51	as	as	ADP
cjfa-8199	26	52	experiences	experience	NOUN
cjfa-8199	26	53	of	of	ADP
cjfa-8199	26	54	croatian	croatian	PROPN
cjfa-8199	26	55	business	business	PROPN
cjfa-8199	26	56	council	council	PROPN
cjfa-8199	26	57	for	for	ADP
cjfa-8199	26	58	sustainable	sustainable	ADJ
cjfa-8199	26	59	development	development	NOUN
cjfa-8199	26	60	(	(	PUNCT
cjfa-8199	26	61	hr	hr	NOUN
cjfa-8199	26	62	bcsd	bcsd	NOUN
cjfa-8199	26	63	,	,	PUNCT
cjfa-8199	26	64	2013	2013	NUM
cjfa-8199	26	65	)	)	PUNCT
cjfa-8199	26	66	,	,	PUNCT
cjfa-8199	26	67	according	accord	VERB
cjfa-8199	26	68	to	to	ADP
cjfa-8199	26	69	which	which	PRON
cjfa-8199	26	70	19	19	NUM
cjfa-8199	26	71	%	%	NOUN
cjfa-8199	26	72	of	of	ADP
cjfa-8199	26	73	croatian	croatian	ADJ
cjfa-8199	26	74	big	big	ADJ
cjfa-8199	26	75	companies	company	NOUN
cjfa-8199	26	76	voluntarily	voluntarily	ADV
cjfa-8199	26	77	report	report	VERB
cjfa-8199	26	78	sustainability	sustainability	NOUN
cjfa-8199	26	79	information	information	NOUN
cjfa-8199	26	80	and	and	CCONJ
cjfa-8199	26	81	present	present	VERB
cjfa-8199	26	82	this	this	DET
cjfa-8199	26	83	kind	kind	NOUN
cjfa-8199	26	84	of	of	ADP
cjfa-8199	26	85	reports	report	NOUN
cjfa-8199	26	86	on	on	ADP
cjfa-8199	26	87	official	official	ADJ
cjfa-8199	26	88	web	web	NOUN
cjfa-8199	26	89	-	-	NOUN
cjfa-8199	26	90	site	site	NOUN
cjfa-8199	26	91	.	.	PUNCT
cjfa-8199	27	1	on	on	ADP
cjfa-8199	27	2	the	the	DET
cjfa-8199	27	3	other	other	ADJ
cjfa-8199	27	4	hand	hand	NOUN
cjfa-8199	27	5	article	article	NOUN
cjfa-8199	27	6	13	13	NUM
cjfa-8199	27	7	of	of	ADP
cjfa-8199	27	8	accounting	accounting	NOUN
cjfa-8199	27	9	act	act	NOUN
cjfa-8199	27	10	requires	require	VERB
cjfa-8199	27	11	application	application	NOUN
cjfa-8199	27	12	of	of	ADP
cjfa-8199	27	13	segment	segment	NOUN
cjfa-8199	27	14	reporting	report	VERB
cjfa-8199	27	15	standard	standard	ADJ
cjfa-8199	27	16	ifrs	ifrs	PROPN
cjfa-8199	27	17	8	8	NUM
cjfa-8199	27	18	,	,	PUNCT
cjfa-8199	27	19	very	very	ADV
cjfa-8199	27	20	important	important	ADJ
cjfa-8199	27	21	for	for	ADP
cjfa-8199	27	22	short	short	ADJ
cjfa-8199	27	23	term	term	NOUN
cjfa-8199	27	24	decision	decision	NOUN
cjfa-8199	27	25	making	making	NOUN
cjfa-8199	27	26	,	,	PUNCT
cjfa-8199	27	27	but	but	CCONJ
cjfa-8199	27	28	unfortunately	unfortunately	ADV
cjfa-8199	27	29	provides	provide	VERB
cjfa-8199	27	30	only	only	ADV
cjfa-8199	27	31	financial	financial	ADJ
cjfa-8199	27	32	information	information	NOUN
cjfa-8199	27	33	and	and	CCONJ
cjfa-8199	27	34	needs	need	VERB
cjfa-8199	27	35	to	to	PART
cjfa-8199	27	36	be	be	AUX
cjfa-8199	27	37	upgraded	upgrade	VERB
cjfa-8199	27	38	with	with	ADP
cjfa-8199	27	39	some	some	DET
cjfa-8199	27	40	non	non	ADJ
cjfa-8199	27	41	-	-	ADJ
cjfa-8199	27	42	financial	financial	ADJ
cjfa-8199	27	43	information	information	NOUN
cjfa-8199	27	44	in	in	ADP
cjfa-8199	27	45	accordance	accordance	NOUN
cjfa-8199	27	46	with	with	ADP
cjfa-8199	27	47	the	the	DET
cjfa-8199	27	48	requirements	requirement	NOUN
cjfa-8199	27	49	of	of	ADP
cjfa-8199	27	50	eu	eu	PROPN
cjfa-8199	27	51	directive	directive	NOUN
cjfa-8199	27	52	,	,	PUNCT
cjfa-8199	27	53	and	and	CCONJ
cjfa-8199	27	54	relevant	relevant	ADJ
cjfa-8199	27	55	sustainability	sustainability	NOUN
cjfa-8199	27	56	reporting	reporting	NOUN
cjfa-8199	27	57	standards	standard	NOUN
cjfa-8199	27	58	.	.	PUNCT
cjfa-8199	28	1	using	use	VERB
cjfa-8199	28	2	survey	survey	NOUN
cjfa-8199	28	3	monkey	monkey	NOUN
cjfa-8199	28	4	,	,	PUNCT
cjfa-8199	28	5	and	and	CCONJ
cjfa-8199	28	6	in	in	ADP
cjfa-8199	28	7	order	order	NOUN
cjfa-8199	28	8	to	to	PART
cjfa-8199	28	9	assess	assess	VERB
cjfa-8199	28	10	the	the	DET
cjfa-8199	28	11	level	level	NOUN
cjfa-8199	28	12	of	of	ADP
cjfa-8199	28	13	sustainability	sustainability	NOUN
cjfa-8199	28	14	information	information	NOUN
cjfa-8199	28	15	quality	quality	NOUN
cjfa-8199	28	16	in	in	ADP
cjfa-8199	28	17	croatian	croatian	ADJ
cjfa-8199	28	18	companies	company	NOUN
cjfa-8199	28	19	a	a	DET
cjfa-8199	28	20	comprehensive	comprehensive	ADJ
cjfa-8199	28	21	empirical	empirical	ADJ
cjfa-8199	28	22	research	research	NOUN
cjfa-8199	28	23	was	be	AUX
cjfa-8199	28	24	conducted	conduct	VERB
cjfa-8199	28	25	in	in	ADP
cjfa-8199	28	26	year	year	NOUN
cjfa-8199	28	27	2013	2013	NUM
cjfa-8199	28	28	(	(	PUNCT
cjfa-8199	28	29	bakija	bakija	NOUN
cjfa-8199	28	30	2014	2014	NUM
cjfa-8199	28	31	,	,	PUNCT
cjfa-8199	28	32	174	174	NUM
cjfa-8199	28	33	-	-	SYM
cjfa-8199	28	34	218	218	NUM
cjfa-8199	28	35	)	)	PUNCT
cjfa-8199	28	36	,	,	PUNCT
cjfa-8199	28	37	on	on	ADP
cjfa-8199	28	38	the	the	DET
cjfa-8199	28	39	sample	sample	NOUN
cjfa-8199	28	40	of	of	ADP
cjfa-8199	28	41	64	64	NUM
cjfa-8199	28	42	companies	company	NOUN
cjfa-8199	28	43	in	in	ADP
cjfa-8199	28	44	croatia	croatia	PROPN
cjfa-8199	28	45	,	,	PUNCT
cjfa-8199	28	46	members	member	NOUN
cjfa-8199	28	47	of	of	ADP
cjfa-8199	28	48	hr	hr	PROPN
cjfa-8199	28	49	bcsd	bcsd	PROPN
cjfa-8199	28	50	and	and	CCONJ
cjfa-8199	28	51	corporate	corporate	ADJ
cjfa-8199	28	52	social	social	ADJ
cjfa-8199	28	53	responsibility	responsibility	NOUN
cjfa-8199	28	54	group	group	NOUN
cjfa-8199	28	55	(	(	PUNCT
cjfa-8199	28	56	csr	csr	NOUN
cjfa-8199	28	57	)	)	PUNCT
cjfa-8199	28	58	which	which	PRON
cjfa-8199	28	59	voluntarily	voluntarily	ADV
cjfa-8199	28	60	follow	follow	VERB
cjfa-8199	28	61	the	the	DET
cjfa-8199	28	62	principles	principle	NOUN
cjfa-8199	28	63	of	of	ADP
cjfa-8199	28	64	sustainable	sustainable	ADJ
cjfa-8199	28	65	development	development	NOUN
cjfa-8199	28	66	in	in	ADP
cjfa-8199	28	67	presenting	present	VERB
cjfa-8199	28	68	sustainability	sustainability	NOUN
cjfa-8199	28	69	reports	report	NOUN
cjfa-8199	28	70	.	.	PUNCT
cjfa-8199	29	1	the	the	DET
cjfa-8199	29	2	emphasis	emphasis	NOUN
cjfa-8199	29	3	was	be	AUX
cjfa-8199	29	4	on	on	ADP
cjfa-8199	29	5	the	the	DET
cjfa-8199	29	6	assessment	assessment	NOUN
cjfa-8199	29	7	whether	whether	SCONJ
cjfa-8199	29	8	,	,	PUNCT
cjfa-8199	29	9	or	or	CCONJ
cjfa-8199	29	10	in	in	ADP
cjfa-8199	29	11	what	what	DET
cjfa-8199	29	12	extent	extent	NOUN
cjfa-8199	29	13	this	this	DET
cjfa-8199	29	14	kind	kind	NOUN
cjfa-8199	29	15	of	of	ADP
cjfa-8199	29	16	reports	report	NOUN
cjfa-8199	29	17	,	,	PUNCT
cjfa-8199	29	18	provide	provide	VERB
cjfa-8199	29	19	measurable	measurable	ADJ
cjfa-8199	29	20	benchmark	benchmark	NOUN
cjfa-8199	29	21	between	between	ADP
cjfa-8199	29	22	various	various	ADJ
cjfa-8199	29	23	industries	industry	NOUN
cjfa-8199	29	24	.	.	PUNCT
cjfa-8199	30	1	the	the	DET
cjfa-8199	30	2	questionnaire	questionnaire	NOUN
cjfa-8199	30	3	was	be	AUX
cjfa-8199	30	4	completed	complete	VERB
cjfa-8199	30	5	by	by	ADP
cjfa-8199	30	6	30	30	NUM
cjfa-8199	30	7	companies	company	NOUN
cjfa-8199	30	8	(	(	PUNCT
cjfa-8199	30	9	47	47	NUM
cjfa-8199	30	10	%	%	NOUN
cjfa-8199	30	11	of	of	ADP
cjfa-8199	30	12	the	the	DET
cjfa-8199	30	13	sample	sample	NOUN
cjfa-8199	30	14	)	)	PUNCT
cjfa-8199	30	15	and	and	CCONJ
cjfa-8199	30	16	as	as	SCONJ
cjfa-8199	30	17	they	they	PRON
cjfa-8199	30	18	present	present	VERB
cjfa-8199	30	19	around	around	ADP
cjfa-8199	30	20	30	30	NUM
cjfa-8199	30	21	%	%	NOUN
cjfa-8199	30	22	of	of	ADP
cjfa-8199	30	23	market	market	NOUN
cjfa-8199	30	24	share	share	NOUN
cjfa-8199	30	25	in	in	ADP
cjfa-8199	30	26	croatia	croatia	PROPN
cjfa-8199	30	27	,	,	PUNCT
cjfa-8199	30	28	the	the	DET
cjfa-8199	30	29	sample	sample	NOUN
cjfa-8199	30	30	could	could	AUX
cjfa-8199	30	31	be	be	AUX
cjfa-8199	30	32	evaluated	evaluate	VERB
cjfa-8199	30	33	as	as	ADP
cjfa-8199	30	34	representative	representative	NOUN
cjfa-8199	30	35	.	.	PUNCT
cjfa-8199	31	1	the	the	DET
cjfa-8199	31	2	questionnaire	questionnaire	NOUN
cjfa-8199	31	3	includmilena	includmilena	X
cjfa-8199	31	4	peršić	peršić	PROPN
cjfa-8199	31	5	,	,	PUNCT
cjfa-8199	31	6	katarina	katarina	PROPN
cjfa-8199	31	7	bakija	bakija	PROPN
cjfa-8199	31	8	,	,	PUNCT
cjfa-8199	31	9	dubravka	dubravka	PROPN
cjfa-8199	31	10	vlašić112	vlašić112	PROPN
cjfa-8199	31	11	ed	ed	NOUN
cjfa-8199	31	12	48	48	NUM
cjfa-8199	31	13	questions	question	NOUN
cjfa-8199	31	14	following	follow	VERB
cjfa-8199	31	15	the	the	DET
cjfa-8199	31	16	starting	starting	NOUN
cjfa-8199	31	17	points	point	NOUN
cjfa-8199	31	18	of	of	ADP
cjfa-8199	31	19	the	the	DET
cjfa-8199	31	20	previous	previous	ADJ
cjfa-8199	31	21	study	study	NOUN
cjfa-8199	31	22	conducted	conduct	VERB
cjfa-8199	31	23	in	in	ADP
cjfa-8199	31	24	year	year	NOUN
cjfa-8199	31	25	2007	2007	NUM
cjfa-8199	31	26	,	,	PUNCT
cjfa-8199	31	27	with	with	ADP
cjfa-8199	31	28	the	the	DET
cjfa-8199	31	29	goal	goal	NOUN
cjfa-8199	31	30	to	to	PART
cjfa-8199	31	31	enable	enable	VERB
cjfa-8199	31	32	comparison	comparison	NOUN
cjfa-8199	31	33	for	for	ADP
cjfa-8199	31	34	evaluation	evaluation	NOUN
cjfa-8199	31	35	of	of	ADP
cjfa-8199	31	36	changes	change	NOUN
cjfa-8199	31	37	and	and	CCONJ
cjfa-8199	31	38	significance	significance	NOUN
cjfa-8199	31	39	for	for	ADP
cjfa-8199	31	40	implementing	implement	VERB
cjfa-8199	31	41	the	the	DET
cjfa-8199	31	42	new	new	ADJ
cjfa-8199	31	43	directive	directive	NOUN
cjfa-8199	31	44	.	.	PUNCT
cjfa-8199	32	1	for	for	ADP
cjfa-8199	32	2	this	this	DET
cjfa-8199	32	3	purpose	purpose	NOUN
cjfa-8199	32	4	it	it	PRON
cjfa-8199	32	5	will	will	AUX
cjfa-8199	32	6	be	be	AUX
cjfa-8199	32	7	investigated	investigate	VERB
cjfa-8199	32	8	the	the	DET
cjfa-8199	32	9	appropriate	appropriate	ADJ
cjfa-8199	32	10	tools	tool	NOUN
cjfa-8199	32	11	and	and	CCONJ
cjfa-8199	32	12	techniques	technique	NOUN
cjfa-8199	32	13	of	of	ADP
cjfa-8199	32	14	responsibility	responsibility	NOUN
cjfa-8199	32	15	and	and	CCONJ
cjfa-8199	32	16	strategic	strategic	ADJ
cjfa-8199	32	17	accounting	accounting	NOUN
cjfa-8199	32	18	(	(	PUNCT
cjfa-8199	32	19	bebbington	bebbington	PROPN
cjfa-8199	32	20	,	,	PUNCT
cjfa-8199	32	21	unerman	unerman	PROPN
cjfa-8199	32	22	,	,	PUNCT
cjfa-8199	32	23	o’dwyer	o’dwyer	PROPN
cjfa-8199	32	24	2014	2014	NUM
cjfa-8199	32	25	;	;	PUNCT
cjfa-8199	32	26	gulin	gulin	NOUN
cjfa-8199	32	27	,	,	PUNCT
cjfa-8199	32	28	peršić	peršić	NOUN
cjfa-8199	32	29	2011	2011	NUM
cjfa-8199	32	30	)	)	PUNCT
cjfa-8199	32	31	,	,	PUNCT
cjfa-8199	32	32	ensuring	ensure	VERB
cjfa-8199	32	33	the	the	DET
cjfa-8199	32	34	quality	quality	NOUN
cjfa-8199	32	35	of	of	ADP
cjfa-8199	32	36	information	information	NOUN
cjfa-8199	32	37	to	to	PART
cjfa-8199	32	38	be	be	AUX
cjfa-8199	32	39	presented	present	VERB
cjfa-8199	32	40	in	in	ADP
cjfa-8199	32	41	sustainability	sustainability	NOUN
cjfa-8199	32	42	reports	report	NOUN
cjfa-8199	32	43	for	for	ADP
cjfa-8199	32	44	the	the	DET
cjfa-8199	32	45	purposes	purpose	NOUN
cjfa-8199	32	46	of	of	ADP
cjfa-8199	32	47	internal	internal	ADJ
cjfa-8199	32	48	and	and	CCONJ
cjfa-8199	32	49	external	external	ADJ
cjfa-8199	32	50	users	user	NOUN
cjfa-8199	32	51	,	,	PUNCT
cjfa-8199	32	52	for	for	ADP
cjfa-8199	32	53	longand	longand	PROPN
cjfa-8199	32	54	short	short	ADJ
cjfa-8199	32	55	term	term	NOUN
cjfa-8199	32	56	decision	decision	NOUN
cjfa-8199	32	57	making	making	NOUN
cjfa-8199	32	58	,	,	PUNCT
cjfa-8199	32	59	taking	take	VERB
cjfa-8199	32	60	into	into	ADP
cjfa-8199	32	61	account	account	NOUN
cjfa-8199	32	62	that	that	SCONJ
cjfa-8199	32	63	many	many	ADJ
cjfa-8199	32	64	big	big	ADJ
cjfa-8199	32	65	companies	company	NOUN
cjfa-8199	32	66	in	in	ADP
cjfa-8199	32	67	croatia	croatia	PROPN
cjfa-8199	32	68	are	be	AUX
cjfa-8199	32	69	internationally	internationally	ADV
cjfa-8199	32	70	oriented	orient	VERB
cjfa-8199	32	71	and	and	CCONJ
cjfa-8199	32	72	that	that	SCONJ
cjfa-8199	32	73	new	new	ADJ
cjfa-8199	32	74	eu	eu	PROPN
cjfa-8199	32	75	directive	directive	NOUN
cjfa-8199	32	76	opens	open	VERB
cjfa-8199	32	77	up	up	ADP
cjfa-8199	32	78	possibilities	possibility	NOUN
cjfa-8199	32	79	for	for	ADP
cjfa-8199	32	80	a	a	DET
cjfa-8199	32	81	systematically	systematically	ADV
cjfa-8199	32	82	evaluate	evaluate	VERB
cjfa-8199	32	83	their	their	PRON
cjfa-8199	32	84	position	position	NOUN
cjfa-8199	32	85	be	be	AUX
cjfa-8199	32	86	achieved	achieve	VERB
cjfa-8199	32	87	competitive	competitive	ADJ
cjfa-8199	32	88	advantages	advantage	NOUN
cjfa-8199	32	89	on	on	ADP
cjfa-8199	32	90	the	the	DET
cjfa-8199	32	91	global	global	ADJ
cjfa-8199	32	92	market	market	NOUN
cjfa-8199	32	93	,	,	PUNCT
cjfa-8199	32	94	in	in	ADP
cjfa-8199	32	95	accordance	accordance	NOUN
cjfa-8199	32	96	with	with	ADP
cjfa-8199	32	97	the	the	DET
cjfa-8199	32	98	csr	csr	NOUN
cjfa-8199	32	99	principles	principle	NOUN
cjfa-8199	32	100	(	(	PUNCT
cjfa-8199	32	101	crane	crane	NOUN
cjfa-8199	32	102	,	,	PUNCT
cjfa-8199	32	103	matten	matten	NOUN
cjfa-8199	32	104	,	,	PUNCT
cjfa-8199	32	105	spence	spence	NOUN
cjfa-8199	32	106	2013	2013	NUM
cjfa-8199	32	107	,	,	PUNCT
cjfa-8199	32	108	3	3	NUM
cjfa-8199	32	109	-	-	SYM
cjfa-8199	32	110	26	26	NUM
cjfa-8199	32	111	)	)	PUNCT
cjfa-8199	32	112	.	.	PUNCT
cjfa-8199	33	1	new	new	ADJ
cjfa-8199	33	2	eu	eu	PROPN
cjfa-8199	33	3	directive	directive	NOUN
cjfa-8199	33	4	is	be	AUX
cjfa-8199	33	5	particularly	particularly	ADV
cjfa-8199	33	6	focused	focus	VERB
cjfa-8199	33	7	on	on	ADP
cjfa-8199	33	8	the	the	DET
cjfa-8199	33	9	large	large	ADJ
cjfa-8199	33	10	undertakings	undertaking	NOUN
cjfa-8199	33	11	,	,	PUNCT
cjfa-8199	33	12	groups	group	NOUN
cjfa-8199	33	13	and	and	CCONJ
cjfa-8199	33	14	big	big	ADJ
cjfa-8199	33	15	companies	company	NOUN
cjfa-8199	33	16	of	of	ADP
cjfa-8199	33	17	public	public	ADJ
cjfa-8199	33	18	-	-	PUNCT
cjfa-8199	33	19	interest	interest	NOUN
cjfa-8199	33	20	,	,	PUNCT
cjfa-8199	33	21	with	with	ADP
cjfa-8199	33	22	average	average	ADJ
cjfa-8199	33	23	number	number	NOUN
cjfa-8199	33	24	of	of	ADP
cjfa-8199	33	25	500	500	NUM
cjfa-8199	33	26	employees	employee	NOUN
cjfa-8199	33	27	or	or	CCONJ
cjfa-8199	33	28	more	more	ADJ
cjfa-8199	33	29	that	that	PRON
cjfa-8199	33	30	will	will	AUX
cjfa-8199	33	31	be	be	AUX
cjfa-8199	33	32	able	able	ADJ
cjfa-8199	33	33	to	to	PART
cjfa-8199	33	34	provide	provide	VERB
cjfa-8199	33	35	information	information	NOUN
cjfa-8199	33	36	,	,	PUNCT
cjfa-8199	33	37	to	to	PART
cjfa-8199	33	38	be	be	AUX
cjfa-8199	33	39	disclosed	disclose	VERB
cjfa-8199	33	40	in	in	ADP
cjfa-8199	33	41	the	the	DET
cjfa-8199	33	42	sustainability	sustainability	NOUN
cjfa-8199	33	43	reports	report	NOUN
cjfa-8199	33	44	(	(	PUNCT
cjfa-8199	33	45	english	english	PROPN
cjfa-8199	33	46	,	,	PUNCT
cjfa-8199	33	47	schooley	schooley	NOUN
cjfa-8199	33	48	2014	2014	NUM
cjfa-8199	33	49	,	,	PUNCT
cjfa-8199	33	50	26–35	26–35	NUM
cjfa-8199	33	51	)	)	PUNCT
cjfa-8199	33	52	.	.	PUNCT
cjfa-8199	34	1	research	research	NOUN
cjfa-8199	34	2	background	background	NOUN
cjfa-8199	34	3	the	the	DET
cjfa-8199	34	4	task	task	NOUN
cjfa-8199	34	5	of	of	ADP
cjfa-8199	34	6	this	this	DET
cjfa-8199	34	7	research	research	NOUN
cjfa-8199	34	8	is	be	AUX
cjfa-8199	34	9	to	to	PART
cjfa-8199	34	10	present	present	VERB
cjfa-8199	34	11	the	the	DET
cjfa-8199	34	12	possibility	possibility	NOUN
cjfa-8199	34	13	of	of	ADP
cjfa-8199	34	14	used	use	VERB
cjfa-8199	34	15	strategic	strategic	ADJ
cjfa-8199	34	16	accounting	accounting	NOUN
cjfa-8199	34	17	tools	tool	NOUN
cjfa-8199	34	18	,	,	PUNCT
cjfa-8199	34	19	which	which	PRON
cjfa-8199	34	20	are	be	AUX
cjfa-8199	34	21	important	important	ADJ
cjfa-8199	34	22	for	for	ADP
cjfa-8199	34	23	providing	provide	VERB
cjfa-8199	34	24	relevant	relevant	ADJ
cjfa-8199	34	25	information	information	NOUN
cjfa-8199	34	26	in	in	ADP
cjfa-8199	34	27	the	the	DET
cjfa-8199	34	28	process	process	NOUN
cjfa-8199	34	29	of	of	ADP
cjfa-8199	34	30	sustainability	sustainability	NOUN
cjfa-8199	34	31	reporting	reporting	NOUN
cjfa-8199	34	32	.	.	PUNCT
cjfa-8199	35	1	the	the	DET
cjfa-8199	35	2	part	part	NOUN
cjfa-8199	35	3	of	of	ADP
cjfa-8199	35	4	accounting	accounting	NOUN
cjfa-8199	35	5	,	,	PUNCT
cjfa-8199	35	6	which	which	PRON
cjfa-8199	35	7	provides	provide	VERB
cjfa-8199	35	8	information	information	NOUN
cjfa-8199	35	9	for	for	ADP
cjfa-8199	35	10	a	a	DET
cjfa-8199	35	11	long	long	ADJ
cjfa-8199	35	12	-	-	PUNCT
cjfa-8199	35	13	term	term	NOUN
cjfa-8199	35	14	decision	decision	NOUN
cjfa-8199	35	15	-	-	PUNCT
cjfa-8199	35	16	making	making	NOUN
cjfa-8199	35	17	,	,	PUNCT
cjfa-8199	35	18	is	be	AUX
cjfa-8199	35	19	recognized	recognize	VERB
cjfa-8199	35	20	as	as	ADP
cjfa-8199	35	21	strategic	strategic	ADJ
cjfa-8199	35	22	accounting	accounting	NOUN
cjfa-8199	35	23	and	and	CCONJ
cjfa-8199	35	24	for	for	ADP
cjfa-8199	35	25	short	short	ADJ
cjfa-8199	35	26	-	-	PUNCT
cjfa-8199	35	27	term	term	NOUN
cjfa-8199	35	28	decision	decision	NOUN
cjfa-8199	35	29	making	making	NOUN
cjfa-8199	35	30	as	as	ADP
cjfa-8199	35	31	responsibility	responsibility	NOUN
cjfa-8199	35	32	accounting	accounting	NOUN
cjfa-8199	35	33	(	(	PUNCT
cjfa-8199	35	34	jones	jones	PROPN
cjfa-8199	35	35	,	,	PUNCT
cjfa-8199	35	36	atkinson	atkinson	PROPN
cjfa-8199	35	37	,	,	PUNCT
cjfa-8199	35	38	lorenz	lorenz	PROPN
cjfa-8199	35	39	,	,	PUNCT
cjfa-8199	35	40	harris	harris	PROPN
cjfa-8199	35	41	2012	2012	NUM
cjfa-8199	35	42	;	;	PUNCT
cjfa-8199	35	43	drury	drury	PROPN
cjfa-8199	35	44	2012	2012	NUM
cjfa-8199	35	45	;	;	PUNCT
cjfa-8199	35	46	gulin	gulin	NOUN
cjfa-8199	35	47	,	,	PUNCT
cjfa-8199	35	48	persic	persic	ADJ
cjfa-8199	35	49	2011	2011	NUM
cjfa-8199	35	50	)	)	PUNCT
cjfa-8199	35	51	.	.	PUNCT
cjfa-8199	36	1	using	use	VERB
cjfa-8199	36	2	strategic	strategic	ADJ
cjfa-8199	36	3	accounting	accounting	NOUN
cjfa-8199	36	4	tools	tool	NOUN
cjfa-8199	36	5	is	be	AUX
cjfa-8199	36	6	necessary	necessary	ADJ
cjfa-8199	36	7	in	in	ADP
cjfa-8199	36	8	preparing	prepare	VERB
cjfa-8199	36	9	information	information	NOUN
cjfa-8199	36	10	for	for	ADP
cjfa-8199	36	11	adoption	adoption	NOUN
cjfa-8199	36	12	and	and	CCONJ
cjfa-8199	36	13	evaluation	evaluation	NOUN
cjfa-8199	36	14	strategy	strategy	NOUN
cjfa-8199	36	15	from	from	ADP
cjfa-8199	36	16	sbu	sbu	NOUN
cjfa-8199	36	17	to	to	ADP
cjfa-8199	36	18	the	the	DET
cjfa-8199	36	19	company	company	NOUN
cjfa-8199	36	20	level	level	NOUN
cjfa-8199	36	21	(	(	PUNCT
cjfa-8199	36	22	hoque	hoque	NOUN
cjfa-8199	36	23	2006	2006	NUM
cjfa-8199	36	24	;	;	PUNCT
cjfa-8199	36	25	bebbington	bebbington	PROPN
cjfa-8199	36	26	,	,	PUNCT
cjfa-8199	36	27	unerman	unerman	PROPN
cjfa-8199	36	28	,	,	PUNCT
cjfa-8199	36	29	o’dwyer	o’dwyer	PROPN
cjfa-8199	36	30	2014	2014	NUM
cjfa-8199	36	31	)	)	PUNCT
cjfa-8199	36	32	.	.	PUNCT
cjfa-8199	37	1	tools	tool	NOUN
cjfa-8199	37	2	of	of	ADP
cjfa-8199	37	3	responsibility	responsibility	NOUN
cjfa-8199	37	4	accounting	accounting	NOUN
cjfa-8199	37	5	are	be	AUX
cjfa-8199	37	6	very	very	ADV
cjfa-8199	37	7	important	important	ADJ
cjfa-8199	37	8	in	in	ADP
cjfa-8199	37	9	the	the	DET
cjfa-8199	37	10	way	way	NOUN
cjfa-8199	37	11	to	to	PART
cjfa-8199	37	12	enable	enable	VERB
cjfa-8199	37	13	assessment	assessment	NOUN
cjfa-8199	37	14	of	of	ADP
cjfa-8199	37	15	sustainability	sustainability	NOUN
cjfa-8199	37	16	objectives	objective	NOUN
cjfa-8199	37	17	(	(	PUNCT
cjfa-8199	37	18	as	as	ADP
cjfa-8199	37	19	a	a	DET
cjfa-8199	37	20	part	part	NOUN
cjfa-8199	37	21	of	of	ADP
cjfa-8199	37	22	strategic	strategic	ADJ
cjfa-8199	37	23	goals	goal	NOUN
cjfa-8199	37	24	)	)	PUNCT
cjfa-8199	37	25	through	through	ADP
cjfa-8199	37	26	the	the	DET
cjfa-8199	37	27	narrower	narrow	ADJ
cjfa-8199	37	28	time	time	NOUN
cjfa-8199	37	29	periods	period	NOUN
cjfa-8199	37	30	(	(	PUNCT
cjfa-8199	37	31	day	day	NOUN
cjfa-8199	37	32	,	,	PUNCT
cjfa-8199	37	33	week	week	NOUN
cjfa-8199	37	34	,	,	PUNCT
cjfa-8199	37	35	month	month	NOUN
cjfa-8199	37	36	,	,	PUNCT
cjfa-8199	37	37	year	year	NOUN
cjfa-8199	37	38	)	)	PUNCT
cjfa-8199	37	39	,	,	PUNCT
cjfa-8199	37	40	or	or	CCONJ
cjfa-8199	37	41	narrower	narrow	ADJ
cjfa-8199	37	42	organizational	organizational	ADJ
cjfa-8199	37	43	units	unit	NOUN
cjfa-8199	37	44	(	(	PUNCT
cjfa-8199	37	45	responsibility	responsibility	NOUN
cjfa-8199	37	46	centres	centre	NOUN
cjfa-8199	37	47	,	,	PUNCT
cjfa-8199	37	48	segments	segment	NOUN
cjfa-8199	37	49	…	…	PUNCT
cjfa-8199	37	50	)	)	PUNCT
cjfa-8199	37	51	that	that	PRON
cjfa-8199	37	52	would	would	AUX
cjfa-8199	37	53	be	be	AUX
cjfa-8199	37	54	achieved	achieve	VERB
cjfa-8199	37	55	or	or	CCONJ
cjfa-8199	37	56	not	not	PART
cjfa-8199	37	57	(	(	PUNCT
cjfa-8199	37	58	atrill	atrill	ADJ
cjfa-8199	37	59	,	,	PUNCT
cjfa-8199	37	60	mclaney	mclaney	NOUN
cjfa-8199	37	61	2007	2007	NUM
cjfa-8199	37	62	;	;	PUNCT
cjfa-8199	37	63	maher	maher	PROPN
cjfa-8199	37	64	,	,	PUNCT
cjfa-8199	37	65	stickney	stickney	PROPN
cjfa-8199	37	66	,	,	PUNCT
cjfa-8199	37	67	weil	weil	PROPN
cjfa-8199	37	68	2008	2008	NUM
cjfa-8199	37	69	)	)	PUNCT
cjfa-8199	37	70	.	.	PUNCT
cjfa-8199	38	1	the	the	DET
cjfa-8199	38	2	starting	starting	NOUN
cjfa-8199	38	3	point	point	NOUN
cjfa-8199	38	4	was	be	AUX
cjfa-8199	38	5	the	the	DET
cjfa-8199	38	6	attitude	attitude	NOUN
cjfa-8199	38	7	that	that	SCONJ
cjfa-8199	38	8	principles	principle	NOUN
cjfa-8199	38	9	of	of	ADP
cjfa-8199	38	10	sustainability	sustainability	NOUN
cjfa-8199	38	11	are	be	AUX
cjfa-8199	38	12	very	very	ADV
cjfa-8199	38	13	important	important	ADJ
cjfa-8199	38	14	for	for	ADP
cjfa-8199	38	15	creating	create	VERB
cjfa-8199	38	16	new	new	ADJ
cjfa-8199	38	17	value	value	NOUN
cjfa-8199	38	18	for	for	ADP
cjfa-8199	38	19	the	the	DET
cjfa-8199	38	20	shareholders	shareholder	NOUN
cjfa-8199	38	21	and	and	CCONJ
cjfa-8199	38	22	community	community	NOUN
cjfa-8199	38	23	(	(	PUNCT
cjfa-8199	38	24	aicpa	aicpa	PROPN
cjfa-8199	38	25	2011	2011	NUM
cjfa-8199	38	26	,	,	PUNCT
cjfa-8199	38	27	4	4	NUM
cjfa-8199	38	28	)	)	PUNCT
cjfa-8199	38	29	,	,	PUNCT
cjfa-8199	38	30	and	and	CCONJ
cjfa-8199	38	31	information	information	NOUN
cjfa-8199	38	32	presented	present	VERB
cjfa-8199	38	33	in	in	ADP
cjfa-8199	38	34	sustainability	sustainability	NOUN
cjfa-8199	38	35	report	report	NOUN
cjfa-8199	38	36	allows	allow	VERB
cjfa-8199	38	37	the	the	DET
cjfa-8199	38	38	assessment	assessment	NOUN
cjfa-8199	38	39	of	of	ADP
cjfa-8199	38	40	the	the	DET
cjfa-8199	38	41	competitive	competitive	ADJ
cjfa-8199	38	42	position	position	NOUN
cjfa-8199	38	43	of	of	ADP
cjfa-8199	38	44	a	a	DET
cjfa-8199	38	45	certain	certain	ADJ
cjfa-8199	38	46	company	company	NOUN
cjfa-8199	38	47	at	at	ADP
cjfa-8199	38	48	the	the	DET
cjfa-8199	38	49	global	global	ADJ
cjfa-8199	38	50	market	market	NOUN
cjfa-8199	38	51	.	.	PUNCT
cjfa-8199	39	1	strategic	strategic	ADJ
cjfa-8199	39	2	accounting	accounting	NOUN
cjfa-8199	39	3	tools	tool	NOUN
cjfa-8199	39	4	should	should	AUX
cjfa-8199	39	5	be	be	AUX
cjfa-8199	39	6	chosen	choose	VERB
cjfa-8199	39	7	according	accord	VERB
cjfa-8199	39	8	to	to	ADP
cjfa-8199	39	9	internal	internal	ADJ
cjfa-8199	39	10	or	or	CCONJ
cjfa-8199	39	11	external	external	ADJ
cjfa-8199	39	12	framework	framework	NOUN
cjfa-8199	39	13	for	for	ADP
cjfa-8199	39	14	improving	improve	VERB
cjfa-8199	39	15	quality	quality	NOUN
cjfa-8199	39	16	and	and	CCONJ
cjfa-8199	39	17	comparability	comparability	NOUN
cjfa-8199	39	18	…	…	SYM
cjfa-8199	39	19	113	113	NUM
cjfa-8199	39	20	users	user	NOUN
cjfa-8199	39	21	’	'	PUNCT
cjfa-8199	39	22	needs	need	NOUN
cjfa-8199	39	23	,	,	PUNCT
cjfa-8199	39	24	in	in	ADP
cjfa-8199	39	25	the	the	DET
cjfa-8199	39	26	process	process	NOUN
cjfa-8199	39	27	of	of	ADP
cjfa-8199	39	28	long	long	ADJ
cjfa-8199	39	29	-	-	PUNCT
cjfa-8199	39	30	term	term	NOUN
cjfa-8199	39	31	decision	decision	NOUN
cjfa-8199	39	32	making	making	NOUN
cjfa-8199	39	33	(	(	PUNCT
cjfa-8199	39	34	hoque	hoque	NOUN
cjfa-8199	39	35	2006	2006	NUM
cjfa-8199	39	36	;	;	PUNCT
cjfa-8199	39	37	jones	jones	PROPN
cjfa-8199	39	38	,	,	PUNCT
cjfa-8199	39	39	atkinson	atkinson	PROPN
cjfa-8199	39	40	,	,	PUNCT
cjfa-8199	39	41	lorenz	lorenz	PROPN
cjfa-8199	39	42	,	,	PUNCT
cjfa-8199	39	43	harris	harris	PROPN
cjfa-8199	39	44	2012	2012	NUM
cjfa-8199	39	45	)	)	PUNCT
cjfa-8199	39	46	.	.	PUNCT
cjfa-8199	40	1	in	in	ADP
cjfa-8199	40	2	the	the	DET
cjfa-8199	40	3	modern	modern	ADJ
cjfa-8199	40	4	environment	environment	NOUN
cjfa-8199	40	5	information	information	NOUN
cjfa-8199	40	6	on	on	ADP
cjfa-8199	40	7	customer	customer	NOUN
cjfa-8199	40	8	and	and	CCONJ
cjfa-8199	40	9	employee	employee	NOUN
cjfa-8199	40	10	satisfaction	satisfaction	NOUN
cjfa-8199	40	11	,	,	PUNCT
cjfa-8199	40	12	products	product	NOUN
cjfa-8199	40	13	or	or	CCONJ
cjfa-8199	40	14	services	service	NOUN
cjfa-8199	40	15	quality	quality	NOUN
cjfa-8199	40	16	,	,	PUNCT
cjfa-8199	40	17	efficiency	efficiency	NOUN
cjfa-8199	40	18	of	of	ADP
cjfa-8199	40	19	internal	internal	ADJ
cjfa-8199	40	20	processes	process	NOUN
cjfa-8199	40	21	and	and	CCONJ
cjfa-8199	40	22	other	other	ADJ
cjfa-8199	40	23	goals	goal	NOUN
cjfa-8199	40	24	presented	present	VERB
cjfa-8199	40	25	through	through	ADP
cjfa-8199	40	26	measurable	measurable	ADJ
cjfa-8199	40	27	indicators	indicator	NOUN
cjfa-8199	40	28	,	,	PUNCT
cjfa-8199	40	29	necessary	necessary	ADJ
cjfa-8199	40	30	for	for	ADP
cjfa-8199	40	31	management	management	NOUN
cjfa-8199	40	32	control	control	NOUN
cjfa-8199	40	33	(	(	PUNCT
cjfa-8199	40	34	felthman	felthman	PROPN
cjfa-8199	40	35	&	&	CCONJ
cjfa-8199	40	36	xie	xie	PROPN
cjfa-8199	40	37	1994	1994	NUM
cjfa-8199	40	38	;	;	PUNCT
cjfa-8199	40	39	hemmer	hemmer	PROPN
cjfa-8199	40	40	1996	1996	NUM
cjfa-8199	40	41	;	;	PUNCT
cjfa-8199	40	42	joseph	joseph	PROPN
cjfa-8199	40	43	1999	1999	NUM
cjfa-8199	40	44	in	in	ADP
cjfa-8199	40	45	banker	banker	NOUN
cjfa-8199	40	46	et	et	PROPN
cjfa-8199	40	47	al	al	PROPN
cjfa-8199	40	48	.	.	PROPN
cjfa-8199	40	49	2000	2000	NUM
cjfa-8199	40	50	,	,	PUNCT
cjfa-8199	40	51	67	67	NUM
cjfa-8199	40	52	)	)	PUNCT
cjfa-8199	40	53	in	in	ADP
cjfa-8199	40	54	the	the	DET
cjfa-8199	40	55	sustainability	sustainability	NOUN
cjfa-8199	40	56	strategies	strategy	NOUN
cjfa-8199	40	57	are	be	AUX
cjfa-8199	40	58	of	of	ADP
cjfa-8199	40	59	particular	particular	ADJ
cjfa-8199	40	60	importance	importance	NOUN
cjfa-8199	40	61	.	.	PUNCT
cjfa-8199	41	1	in	in	ADP
cjfa-8199	41	2	theory	theory	NOUN
cjfa-8199	41	3	and	and	CCONJ
cjfa-8199	41	4	practice	practice	VERB
cjfa-8199	41	5	different	different	ADJ
cjfa-8199	41	6	strategic	strategic	ADJ
cjfa-8199	41	7	accounting	accounting	NOUN
cjfa-8199	41	8	tools	tool	NOUN
cjfa-8199	41	9	,	,	PUNCT
cjfa-8199	41	10	techniques	technique	NOUN
cjfa-8199	41	11	and	and	CCONJ
cjfa-8199	41	12	methods	method	NOUN
cjfa-8199	41	13	(	(	PUNCT
cjfa-8199	41	14	cadez	cadez	PROPN
cjfa-8199	41	15	&	&	CCONJ
cjfa-8199	41	16	guilding	guilde	VERB
cjfa-8199	41	17	2008	2008	NUM
cjfa-8199	41	18	;	;	PUNCT
cjfa-8199	41	19	cadez	cadez	PROPN
cjfa-8199	41	20	&	&	CCONJ
cjfa-8199	41	21	guilding	guilde	VERB
cjfa-8199	41	22	2012	2012	NUM
cjfa-8199	41	23	;	;	PUNCT
cjfa-8199	41	24	hoque	hoque	NOUN
cjfa-8199	41	25	2006	2006	NUM
cjfa-8199	41	26	)	)	PUNCT
cjfa-8199	41	27	connected	connect	VERB
cjfa-8199	41	28	to	to	ADP
cjfa-8199	41	29	the	the	DET
cjfa-8199	41	30	different	different	ADJ
cjfa-8199	41	31	management	management	NOUN
cjfa-8199	41	32	needs	need	NOUN
cjfa-8199	41	33	are	be	AUX
cjfa-8199	41	34	recognised	recognise	VERB
cjfa-8199	41	35	.	.	PUNCT
cjfa-8199	42	1	they	they	PRON
cjfa-8199	42	2	include	include	VERB
cjfa-8199	42	3	:	:	PUNCT
cjfa-8199	42	4	strategic	strategic	ADJ
cjfa-8199	42	5	costing	costing	NOUN
cjfa-8199	42	6	(	(	PUNCT
cjfa-8199	42	7	attribute	attribute	NOUN
cjfa-8199	42	8	costing	costing	NOUN
cjfa-8199	42	9	;	;	PUNCT
cjfa-8199	42	10	life	life	NOUN
cjfa-8199	42	11	-	-	PUNCT
cjfa-8199	42	12	cycle	cycle	NOUN
cjfa-8199	42	13	costing	costing	NOUN
cjfa-8199	42	14	;	;	PUNCT
cjfa-8199	42	15	quality	quality	NOUN
cjfa-8199	42	16	costing	costing	NOUN
cjfa-8199	42	17	;	;	PUNCT
cjfa-8199	42	18	target	target	NOUN
cjfa-8199	42	19	costing	costing	NOUN
cjfa-8199	42	20	;	;	PUNCT
cjfa-8199	42	21	value	value	NOUN
cjfa-8199	42	22	chain	chain	NOUN
cjfa-8199	42	23	costing	costing	NOUN
cjfa-8199	42	24	)	)	PUNCT
cjfa-8199	42	25	,	,	PUNCT
cjfa-8199	42	26	strategic	strategic	ADJ
cjfa-8199	42	27	decision	decision	NOUN
cjfa-8199	42	28	making	making	NOUN
cjfa-8199	42	29	(	(	PUNCT
cjfa-8199	42	30	strategic	strategic	ADJ
cjfa-8199	42	31	cost	cost	NOUN
cjfa-8199	42	32	management	management	NOUN
cjfa-8199	42	33	;	;	PUNCT
cjfa-8199	42	34	strategic	strategic	ADJ
cjfa-8199	42	35	pricing	pricing	NOUN
cjfa-8199	42	36	;	;	PUNCT
cjfa-8199	42	37	brand	brand	NOUN
cjfa-8199	42	38	valuation	valuation	NOUN
cjfa-8199	42	39	)	)	PUNCT
cjfa-8199	42	40	,	,	PUNCT
cjfa-8199	42	41	competitor	competitor	NOUN
cjfa-8199	42	42	accounting	accounting	NOUN
cjfa-8199	42	43	(	(	PUNCT
cjfa-8199	42	44	competitor	competitor	NOUN
cjfa-8199	42	45	cost	cost	NOUN
cjfa-8199	42	46	assessment	assessment	NOUN
cjfa-8199	42	47	;	;	PUNCT
cjfa-8199	42	48	competitive	competitive	ADJ
cjfa-8199	42	49	position	position	NOUN
cjfa-8199	42	50	monitoring	monitoring	NOUN
cjfa-8199	42	51	;	;	PUNCT
cjfa-8199	42	52	competitor	competitor	NOUN
cjfa-8199	42	53	performance	performance	NOUN
cjfa-8199	42	54	appraisal	appraisal	NOUN
cjfa-8199	42	55	)	)	PUNCT
cjfa-8199	42	56	,	,	PUNCT
cjfa-8199	42	57	customer	customer	NOUN
cjfa-8199	42	58	accounting	accounting	NOUN
cjfa-8199	42	59	(	(	PUNCT
cjfa-8199	42	60	customer	customer	NOUN
cjfa-8199	42	61	profitability	profitability	NOUN
cjfa-8199	42	62	analysis	analysis	NOUN
cjfa-8199	42	63	;	;	PUNCT
cjfa-8199	42	64	lifetime	lifetime	NOUN
cjfa-8199	42	65	customer	customer	NOUN
cjfa-8199	42	66	profitability	profitability	NOUN
cjfa-8199	42	67	analysis	analysis	NOUN
cjfa-8199	42	68	;	;	PUNCT
cjfa-8199	42	69	valuation	valuation	NOUN
cjfa-8199	42	70	of	of	ADP
cjfa-8199	42	71	customers	customer	NOUN
cjfa-8199	42	72	as	as	ADP
cjfa-8199	42	73	assets	asset	NOUN
cjfa-8199	42	74	)	)	PUNCT
cjfa-8199	42	75	,	,	PUNCT
cjfa-8199	42	76	and	and	CCONJ
cjfa-8199	42	77	balanced	balanced	ADJ
cjfa-8199	42	78	scorecard	scorecard	NOUN
cjfa-8199	42	79	method	method	NOUN
cjfa-8199	42	80	(	(	PUNCT
cjfa-8199	42	81	bsc	bsc	PROPN
cjfa-8199	42	82	)	)	PUNCT
cjfa-8199	42	83	as	as	ADP
cjfa-8199	42	84	the	the	DET
cjfa-8199	42	85	mostly	mostly	ADV
cjfa-8199	42	86	used	use	VERB
cjfa-8199	42	87	tools	tool	NOUN
cjfa-8199	42	88	for	for	ADP
cjfa-8199	42	89	strategic	strategic	ADJ
cjfa-8199	42	90	planning	planning	NOUN
cjfa-8199	42	91	,	,	PUNCT
cjfa-8199	42	92	control	control	NOUN
cjfa-8199	42	93	and	and	CCONJ
cjfa-8199	42	94	performance	performance	NOUN
cjfa-8199	42	95	management	management	NOUN
cjfa-8199	42	96	(	(	PUNCT
cjfa-8199	42	97	kaplan	kaplan	PROPN
cjfa-8199	42	98	,	,	PUNCT
cjfa-8199	42	99	norton	norton	PROPN
cjfa-8199	42	100	1996	1996	NUM
cjfa-8199	42	101	;	;	PUNCT
cjfa-8199	42	102	2004	2004	NUM
cjfa-8199	42	103	;	;	PUNCT
cjfa-8199	42	104	machado	machado	PROPN
cjfa-8199	42	105	2013	2013	NUM
cjfa-8199	42	106	,	,	PUNCT
cjfa-8199	42	107	131	131	NUM
cjfa-8199	42	108	–	–	PUNCT
cjfa-8199	42	109	 	 	SPACE
cjfa-8199	42	110	133	133	NUM
cjfa-8199	42	111	)	)	PUNCT
cjfa-8199	42	112	.	.	PUNCT
cjfa-8199	43	1	the	the	DET
cjfa-8199	43	2	basic	basic	ADJ
cjfa-8199	43	3	4	4	NUM
cjfa-8199	43	4	perspectives	perspective	NOUN
cjfa-8199	43	5	of	of	ADP
cjfa-8199	43	6	the	the	DET
cjfa-8199	43	7	bsc	bsc	PROPN
cjfa-8199	43	8	method	method	NOUN
cjfa-8199	43	9	(	(	PUNCT
cjfa-8199	43	10	financial	financial	ADJ
cjfa-8199	43	11	,	,	PUNCT
cjfa-8199	43	12	customer	customer	NOUN
cjfa-8199	43	13	,	,	PUNCT
cjfa-8199	43	14	internal	internal	ADJ
cjfa-8199	43	15	process	process	NOUN
cjfa-8199	43	16	and	and	CCONJ
cjfa-8199	43	17	,	,	PUNCT
cjfa-8199	43	18	learning	learning	NOUN
cjfa-8199	43	19	and	and	CCONJ
cjfa-8199	43	20	growth	growth	NOUN
cjfa-8199	43	21	perspective	perspective	NOUN
cjfa-8199	43	22	)	)	PUNCT
cjfa-8199	43	23	,	,	PUNCT
cjfa-8199	43	24	are	be	AUX
cjfa-8199	43	25	seen	see	VERB
cjfa-8199	43	26	through	through	ADP
cjfa-8199	43	27	the	the	DET
cjfa-8199	43	28	concept	concept	NOUN
cjfa-8199	43	29	of	of	ADP
cjfa-8199	43	30	strategic	strategic	ADJ
cjfa-8199	43	31	map	map	NOUN
cjfa-8199	43	32	in	in	ADP
cjfa-8199	43	33	a	a	DET
cjfa-8199	43	34	manner	manner	NOUN
cjfa-8199	43	35	to	to	PART
cjfa-8199	43	36	be	be	AUX
cjfa-8199	43	37	shown	show	VERB
cjfa-8199	43	38	as	as	ADP
cjfa-8199	43	39	the	the	DET
cjfa-8199	43	40	relationship	relationship	NOUN
cjfa-8199	43	41	among	among	ADP
cjfa-8199	43	42	them	they	PRON
cjfa-8199	43	43	in	in	ADP
cjfa-8199	43	44	achieving	achieve	VERB
cjfa-8199	43	45	goals	goal	NOUN
cjfa-8199	43	46	.	.	PUNCT
cjfa-8199	44	1	if	if	SCONJ
cjfa-8199	44	2	in	in	ADP
cjfa-8199	44	3	the	the	DET
cjfa-8199	44	4	existing	exist	VERB
cjfa-8199	44	5	perspectives	perspective	NOUN
cjfa-8199	44	6	the	the	DET
cjfa-8199	44	7	goals	goal	NOUN
cjfa-8199	44	8	based	base	VERB
cjfa-8199	44	9	on	on	ADP
cjfa-8199	44	10	the	the	DET
cjfa-8199	44	11	sustainable	sustainable	ADJ
cjfa-8199	44	12	development	development	NOUN
cjfa-8199	44	13	policy	policy	NOUN
cjfa-8199	44	14	are	be	AUX
cjfa-8199	44	15	added	add	VERB
cjfa-8199	44	16	,	,	PUNCT
cjfa-8199	44	17	it	it	PRON
cjfa-8199	44	18	can	can	AUX
cjfa-8199	44	19	be	be	AUX
cjfa-8199	44	20	the	the	DET
cjfa-8199	44	21	first	first	ADJ
cjfa-8199	44	22	step	step	NOUN
cjfa-8199	44	23	for	for	ADP
cjfa-8199	44	24	application	application	NOUN
cjfa-8199	44	25	of	of	ADP
cjfa-8199	44	26	sustainability	sustainability	NOUN
cjfa-8199	44	27	balanced	balance	VERB
cjfa-8199	44	28	scorecard	scorecard	NOUN
cjfa-8199	44	29	method	method	NOUN
cjfa-8199	44	30	(	(	PUNCT
cjfa-8199	44	31	sbsc	sbsc	PROPN
cjfa-8199	44	32	)	)	PUNCT
cjfa-8199	44	33	method	method	NOUN
cjfa-8199	44	34	(	(	PUNCT
cjfa-8199	44	35	möller	möller	NOUN
cjfa-8199	44	36	,	,	PUNCT
cjfa-8199	44	37	schaltegger	schaltegger	NOUN
cjfa-8199	44	38	2005	2005	NUM
cjfa-8199	44	39	,	,	PUNCT
cjfa-8199	44	40	2008	2008	NUM
cjfa-8199	44	41	)	)	PUNCT
cjfa-8199	44	42	.	.	PUNCT
cjfa-8199	45	1	for	for	ADP
cjfa-8199	45	2	the	the	DET
cjfa-8199	45	3	purposes	purpose	NOUN
cjfa-8199	45	4	of	of	ADP
cjfa-8199	45	5	sustainable	sustainable	ADJ
cjfa-8199	45	6	development	development	NOUN
cjfa-8199	45	7	,	,	PUNCT
cjfa-8199	45	8	sustainability	sustainability	NOUN
cjfa-8199	45	9	approach	approach	NOUN
cjfa-8199	45	10	should	should	AUX
cjfa-8199	45	11	be	be	AUX
cjfa-8199	45	12	integrated	integrate	VERB
cjfa-8199	45	13	in	in	ADP
cjfa-8199	45	14	the	the	DET
cjfa-8199	45	15	system	system	NOUN
cjfa-8199	45	16	of	of	ADP
cjfa-8199	45	17	integrated	integrate	VERB
cjfa-8199	45	18	performance	performance	NOUN
cjfa-8199	45	19	measurement	measurement	NOUN
cjfa-8199	45	20	system	system	NOUN
cjfa-8199	45	21	based	base	VERB
cjfa-8199	45	22	on	on	ADP
cjfa-8199	45	23	the	the	DET
cjfa-8199	45	24	basic	basic	ADJ
cjfa-8199	45	25	bsc	bsc	PROPN
cjfa-8199	45	26	method	method	NOUN
cjfa-8199	45	27	(	(	PUNCT
cjfa-8199	45	28	bsc	bsc	NOUN
cjfa-8199	45	29	-	-	PUNCT
cjfa-8199	45	30	designer	designer	NOUN
cjfa-8199	45	31	,	,	PUNCT
cjfa-8199	45	32	2014	2014	NUM
cjfa-8199	45	33	)	)	PUNCT
cjfa-8199	45	34	in	in	ADP
cjfa-8199	45	35	preparing	prepare	VERB
cjfa-8199	45	36	sustainability	sustainability	NOUN
cjfa-8199	45	37	strategy	strategy	NOUN
cjfa-8199	45	38	,	,	PUNCT
cjfa-8199	45	39	using	use	VERB
cjfa-8199	45	40	sbsc	sbsc	PROPN
cjfa-8199	45	41	framework	framework	NOUN
cjfa-8199	45	42	for	for	ADP
cjfa-8199	45	43	sustainability	sustainability	NOUN
cjfa-8199	45	44	benchmarking	benchmarke	VERB
cjfa-8199	45	45	(	(	PUNCT
cjfa-8199	45	46	figge	figge	ADJ
cjfa-8199	45	47	,	,	PUNCT
cjfa-8199	45	48	hahn	hahn	NOUN
cjfa-8199	45	49	,	,	PUNCT
cjfa-8199	45	50	schaltegger	schaltegger	NOUN
cjfa-8199	45	51	,	,	PUNCT
cjfa-8199	45	52	wagner	wagner	PROPN
cjfa-8199	45	53	2002	2002	NUM
cjfa-8199	45	54	;	;	PUNCT
cjfa-8199	45	55	hahn	hahn	PROPN
cjfa-8199	45	56	,	,	PUNCT
cjfa-8199	45	57	wagner	wagner	PROPN
cjfa-8199	45	58	2001	2001	NUM
cjfa-8199	45	59	;	;	PUNCT
cjfa-8199	45	60	jones	jones	PROPN
cjfa-8199	45	61	,	,	PUNCT
cjfa-8199	45	62	atkinson	atkinson	PROPN
cjfa-8199	45	63	,	,	PUNCT
cjfa-8199	45	64	loren	loren	PROPN
cjfa-8199	45	65	,	,	PUNCT
cjfa-8199	45	66	harris	harris	PROPN
cjfa-8199	45	67	2012	2012	NUM
cjfa-8199	45	68	;	;	PUNCT
cjfa-8199	45	69	schaltegger	schaltegger	NOUN
cjfa-8199	45	70	,	,	PUNCT
cjfa-8199	45	71	lüdeke	lüdeke	PROPN
cjfa-8199	45	72	,	,	PUNCT
cjfa-8199	45	73	freund	freund	PROPN
cjfa-8199	45	74	2011	2011	NUM
cjfa-8199	45	75	;	;	PUNCT
cjfa-8199	45	76	hoque	hoque	NOUN
cjfa-8199	45	77	2006	2006	NUM
cjfa-8199	45	78	)	)	PUNCT
cjfa-8199	45	79	.	.	PUNCT
cjfa-8199	46	1	sbsc	sbsc	PROPN
cjfa-8199	46	2	method	method	NOUN
cjfa-8199	46	3	basically	basically	ADV
cjfa-8199	46	4	upgraded	upgrade	VERB
cjfa-8199	46	5	principle	principle	NOUN
cjfa-8199	46	6	of	of	ADP
cjfa-8199	46	7	bsc	bsc	PROPN
cjfa-8199	46	8	method	method	NOUN
cjfa-8199	46	9	,	,	PUNCT
cjfa-8199	46	10	with	with	ADP
cjfa-8199	46	11	the	the	DET
cjfa-8199	46	12	multicriteria	multicriteria	PROPN
cjfa-8199	46	13	framework	framework	NOUN
cjfa-8199	46	14	that	that	PRON
cjfa-8199	46	15	enables	enable	VERB
cjfa-8199	46	16	measurement	measurement	NOUN
cjfa-8199	46	17	and	and	CCONJ
cjfa-8199	46	18	management	management	NOUN
cjfa-8199	46	19	in	in	ADP
cjfa-8199	46	20	the	the	DET
cjfa-8199	46	21	field	field	NOUN
cjfa-8199	46	22	of	of	ADP
cjfa-8199	46	23	sustainable	sustainable	ADJ
cjfa-8199	46	24	development	development	NOUN
cjfa-8199	46	25	and	and	CCONJ
cjfa-8199	46	26	socially	socially	ADV
cjfa-8199	46	27	responsible	responsible	ADJ
cjfa-8199	46	28	behaviour	behaviour	NOUN
cjfa-8199	46	29	of	of	ADP
cjfa-8199	46	30	companies	company	NOUN
cjfa-8199	46	31	,	,	PUNCT
cjfa-8199	46	32	as	as	SCONJ
cjfa-8199	46	33	they	they	PRON
cjfa-8199	46	34	are	be	AUX
cjfa-8199	46	35	oriented	orient	VERB
cjfa-8199	46	36	towards	towards	ADP
cjfa-8199	46	37	matching	match	VERB
cjfa-8199	46	38	information	information	NOUN
cjfa-8199	46	39	on	on	ADP
cjfa-8199	46	40	internal	internal	ADJ
cjfa-8199	46	41	and	and	CCONJ
cjfa-8199	46	42	external	external	ADJ
cjfa-8199	46	43	focus	focus	NOUN
cjfa-8199	46	44	.	.	PUNCT
cjfa-8199	47	1	the	the	DET
cjfa-8199	47	2	sustainable	sustainable	ADJ
cjfa-8199	47	3	balanced	balanced	ADJ
cjfa-8199	47	4	scorecard	scorecard	NOUN
cjfa-8199	47	5	(	(	PUNCT
cjfa-8199	47	6	sbsc	sbsc	PROPN
cjfa-8199	47	7	)	)	PUNCT
cjfa-8199	47	8	follows	follow	VERB
cjfa-8199	47	9	the	the	DET
cjfa-8199	47	10	basic	basic	ADJ
cjfa-8199	47	11	concepts	concept	NOUN
cjfa-8199	47	12	of	of	ADP
cjfa-8199	47	13	bsc	bsc	PROPN
cjfa-8199	47	14	methods	method	NOUN
cjfa-8199	47	15	,	,	PUNCT
cjfa-8199	47	16	enhanced	enhance	VERB
cjfa-8199	47	17	with	with	ADP
cjfa-8199	47	18	the	the	DET
cjfa-8199	47	19	qualitative	qualitative	NOUN
cjfa-8199	47	20	,	,	PUNCT
cjfa-8199	47	21	environmental	environmental	ADJ
cjfa-8199	47	22	and	and	CCONJ
cjfa-8199	47	23	social	social	ADJ
cjfa-8199	47	24	aspects	aspect	NOUN
cjfa-8199	47	25	of	of	ADP
cjfa-8199	47	26	development	development	NOUN
cjfa-8199	47	27	(	(	PUNCT
cjfa-8199	47	28	figge	figge	PROPN
cjfa-8199	47	29	,	,	PUNCT
cjfa-8199	47	30	hahn	hahn	NOUN
cjfa-8199	47	31	,	,	PUNCT
cjfa-8199	47	32	schaltegger	schaltegger	NOUN
cjfa-8199	47	33	,	,	PUNCT
cjfa-8199	47	34	and	and	CCONJ
cjfa-8199	47	35	wagner	wagner	PROPN
cjfa-8199	47	36	2001	2001	NUM
cjfa-8199	47	37	)	)	PUNCT
cjfa-8199	47	38	and	and	CCONJ
cjfa-8199	47	39	are	be	AUX
cjfa-8199	47	40	directed	direct	VERB
cjfa-8199	47	41	milena	milena	NOUN
cjfa-8199	47	42	peršić	peršić	NOUN
cjfa-8199	47	43	,	,	PUNCT
cjfa-8199	47	44	katarina	katarina	PROPN
cjfa-8199	47	45	bakija	bakija	PROPN
cjfa-8199	47	46	,	,	PUNCT
cjfa-8199	47	47	dubravka	dubravka	PROPN
cjfa-8199	47	48	vlašić114	vlašić114	PROPN
cjfa-8199	47	49	to	to	ADP
cjfa-8199	47	50	linking	link	VERB
cjfa-8199	47	51	the	the	DET
cjfa-8199	47	52	short	short	ADJ
cjfa-8199	47	53	-	-	PUNCT
cjfa-8199	47	54	term	term	NOUN
cjfa-8199	47	55	actions	action	NOUN
cjfa-8199	47	56	with	with	ADP
cjfa-8199	47	57	the	the	DET
cjfa-8199	47	58	strategic	strategic	ADJ
cjfa-8199	47	59	goals	goal	NOUN
cjfa-8199	47	60	.	.	PUNCT
cjfa-8199	48	1	in	in	ADP
cjfa-8199	48	2	strategic	strategic	ADJ
cjfa-8199	48	3	decision	decision	NOUN
cjfa-8199	48	4	making	make	VERB
cjfa-8199	48	5	sbsc	sbsc	NOUN
cjfa-8199	48	6	provides	provide	VERB
cjfa-8199	48	7	relevant	relevant	ADJ
cjfa-8199	48	8	information	information	NOUN
cjfa-8199	48	9	for	for	ADP
cjfa-8199	48	10	adoption	adoption	NOUN
cjfa-8199	48	11	of	of	ADP
cjfa-8199	48	12	sustainable	sustainable	ADJ
cjfa-8199	48	13	strategies	strategy	NOUN
cjfa-8199	48	14	,	,	PUNCT
cjfa-8199	48	15	because	because	SCONJ
cjfa-8199	48	16	it	it	PRON
cjfa-8199	48	17	provides	provide	VERB
cjfa-8199	48	18	framework	framework	NOUN
cjfa-8199	48	19	for	for	ADP
cjfa-8199	48	20	adopting	adopt	VERB
cjfa-8199	48	21	goals	goal	NOUN
cjfa-8199	48	22	and	and	CCONJ
cjfa-8199	48	23	measurable	measurable	ADJ
cjfa-8199	48	24	objectives	objective	NOUN
cjfa-8199	48	25	connecting	connect	VERB
cjfa-8199	48	26	financial	financial	ADJ
cjfa-8199	48	27	and	and	CCONJ
cjfa-8199	48	28	non	non	ADJ
cjfa-8199	48	29	-	-	ADJ
cjfa-8199	48	30	financial	financial	ADJ
cjfa-8199	48	31	information	information	NOUN
cjfa-8199	48	32	,	,	PUNCT
cjfa-8199	48	33	both	both	PRON
cjfa-8199	48	34	included	include	VERB
cjfa-8199	48	35	in	in	ADP
cjfa-8199	48	36	the	the	DET
cjfa-8199	48	37	content	content	NOUN
cjfa-8199	48	38	of	of	ADP
cjfa-8199	48	39	corporate	corporate	ADJ
cjfa-8199	48	40	“	"	PUNCT
cjfa-8199	48	41	sustainable	sustainable	ADJ
cjfa-8199	48	42	”	"	PUNCT
cjfa-8199	48	43	strategy	strategy	NOUN
cjfa-8199	48	44	.	.	PUNCT
cjfa-8199	49	1	sbsc	sbsc	PROPN
cjfa-8199	49	2	is	be	AUX
cjfa-8199	49	3	also	also	ADV
cjfa-8199	49	4	relevant	relevant	ADJ
cjfa-8199	49	5	framework	framework	NOUN
cjfa-8199	49	6	of	of	ADP
cjfa-8199	49	7	information	information	NOUN
cjfa-8199	49	8	,	,	PUNCT
cjfa-8199	49	9	necessary	necessary	ADJ
cjfa-8199	49	10	in	in	ADP
cjfa-8199	49	11	the	the	DET
cjfa-8199	49	12	process	process	NOUN
cjfa-8199	49	13	of	of	ADP
cjfa-8199	49	14	translating	translate	VERB
cjfa-8199	49	15	sustainable	sustainable	ADJ
cjfa-8199	49	16	principles	principle	NOUN
cjfa-8199	49	17	included	include	VERB
cjfa-8199	49	18	in	in	ADP
cjfa-8199	49	19	company	company	NOUN
cjfa-8199	49	20	’s	’s	PART
cjfa-8199	49	21	vision	vision	NOUN
cjfa-8199	49	22	and	and	CCONJ
cjfa-8199	49	23	mission	mission	NOUN
cjfa-8199	49	24	,	,	PUNCT
cjfa-8199	49	25	to	to	PART
cjfa-8199	49	26	be	be	AUX
cjfa-8199	49	27	achieved	achieve	VERB
cjfa-8199	49	28	in	in	ADP
cjfa-8199	49	29	the	the	DET
cjfa-8199	49	30	real	real	ADJ
cjfa-8199	49	31	time	time	NOUN
cjfa-8199	49	32	(	(	PUNCT
cjfa-8199	49	33	hahn	hahn	PROPN
cjfa-8199	49	34	,	,	PUNCT
cjfa-8199	49	35	wagner	wagner	PROPN
cjfa-8199	49	36	2001	2001	NUM
cjfa-8199	49	37	,	,	PUNCT
cjfa-8199	49	38	4–5	4–5	NUM
cjfa-8199	49	39	)	)	PUNCT
cjfa-8199	49	40	.	.	PUNCT
cjfa-8199	50	1	strategic	strategic	ADJ
cjfa-8199	50	2	goals	goal	NOUN
cjfa-8199	50	3	defined	define	VERB
cjfa-8199	50	4	in	in	ADP
cjfa-8199	50	5	strategic	strategic	ADJ
cjfa-8199	50	6	plans	plan	NOUN
cjfa-8199	50	7	,	,	PUNCT
cjfa-8199	50	8	create	create	VERB
cjfa-8199	50	9	framework	framework	NOUN
cjfa-8199	50	10	for	for	ADP
cjfa-8199	50	11	development	development	NOUN
cjfa-8199	50	12	of	of	ADP
cjfa-8199	50	13	appropriate	appropriate	ADJ
cjfa-8199	50	14	operative	operative	ADJ
cjfa-8199	50	15	plans	plan	NOUN
cjfa-8199	50	16	as	as	ADV
cjfa-8199	50	17	well	well	ADV
cjfa-8199	50	18	as	as	ADP
cjfa-8199	50	19	yearly	yearly	ADJ
cjfa-8199	50	20	budgets	budget	NOUN
cjfa-8199	50	21	.	.	PUNCT
cjfa-8199	51	1	in	in	ADP
cjfa-8199	51	2	order	order	NOUN
cjfa-8199	51	3	to	to	PART
cjfa-8199	51	4	establish	establish	VERB
cjfa-8199	51	5	control	control	NOUN
cjfa-8199	51	6	of	of	ADP
cjfa-8199	51	7	developing	develop	VERB
cjfa-8199	51	8	strategy	strategy	NOUN
cjfa-8199	51	9	in	in	ADP
cjfa-8199	51	10	the	the	DET
cjfa-8199	51	11	short	short	ADJ
cjfa-8199	51	12	term	term	NOUN
cjfa-8199	51	13	period	period	NOUN
cjfa-8199	51	14	it	it	PRON
cjfa-8199	51	15	would	would	AUX
cjfa-8199	51	16	be	be	AUX
cjfa-8199	51	17	necessary	necessary	ADJ
cjfa-8199	51	18	to	to	PART
cjfa-8199	51	19	provide	provide	VERB
cjfa-8199	51	20	appropriate	appropriate	ADJ
cjfa-8199	51	21	tools	tool	NOUN
cjfa-8199	51	22	in	in	ADP
cjfa-8199	51	23	responsibility	responsibility	NOUN
cjfa-8199	51	24	accounting	account	VERB
cjfa-8199	51	25	according	accord	VERB
cjfa-8199	51	26	to	to	ADP
cjfa-8199	51	27	the	the	DET
cjfa-8199	51	28	sbsc	sbsc	NOUN
cjfa-8199	51	29	starting	start	VERB
cjfa-8199	51	30	points	point	NOUN
cjfa-8199	51	31	.	.	PUNCT
cjfa-8199	52	1	specification	specification	NOUN
cjfa-8199	52	2	will	will	AUX
cjfa-8199	52	3	only	only	ADV
cjfa-8199	52	4	be	be	AUX
cjfa-8199	52	5	possible	possible	ADJ
cjfa-8199	52	6	if	if	SCONJ
cjfa-8199	52	7	the	the	DET
cjfa-8199	52	8	system	system	NOUN
cjfa-8199	52	9	provides	provide	VERB
cjfa-8199	52	10	short	short	ADJ
cjfa-8199	52	11	term	term	NOUN
cjfa-8199	52	12	reports	report	NOUN
cjfa-8199	52	13	containing	contain	VERB
cjfa-8199	52	14	financial	financial	ADJ
cjfa-8199	52	15	and	and	CCONJ
cjfa-8199	52	16	non	non	ADJ
cjfa-8199	52	17	-	-	ADJ
cjfa-8199	52	18	financial	financial	ADJ
cjfa-8199	52	19	information	information	NOUN
cjfa-8199	52	20	as	as	ADV
cjfa-8199	52	21	well	well	ADV
cjfa-8199	52	22	as	as	ADP
cjfa-8199	52	23	the	the	DET
cjfa-8199	52	24	sbsc	sbsc	NOUN
cjfa-8199	52	25	provides	provide	VERB
cjfa-8199	52	26	information	information	NOUN
cjfa-8199	52	27	for	for	ADP
cjfa-8199	52	28	long	long	ADJ
cjfa-8199	52	29	-	-	PUNCT
cjfa-8199	52	30	term	term	NOUN
cjfa-8199	52	31	decision	decision	NOUN
cjfa-8199	52	32	making	making	NOUN
cjfa-8199	52	33	.	.	PUNCT
cjfa-8199	53	1	results	result	NOUN
cjfa-8199	53	2	of	of	ADP
cjfa-8199	53	3	short	short	ADJ
cjfa-8199	53	4	-	-	PUNCT
cjfa-8199	53	5	term	term	NOUN
cjfa-8199	53	6	actions	action	NOUN
cjfa-8199	53	7	should	should	AUX
cjfa-8199	53	8	be	be	AUX
cjfa-8199	53	9	evaluated	evaluate	VERB
cjfa-8199	53	10	pursuant	pursuant	ADJ
cjfa-8199	53	11	to	to	ADP
cjfa-8199	53	12	the	the	DET
cjfa-8199	53	13	4	4	NUM
cjfa-8199	53	14	basic	basic	ADJ
cjfa-8199	53	15	perspectives	perspective	NOUN
cjfa-8199	53	16	,	,	PUNCT
cjfa-8199	53	17	enriched	enrich	VERB
cjfa-8199	53	18	with	with	ADP
cjfa-8199	53	19	specific	specific	ADJ
cjfa-8199	53	20	ecological	ecological	ADJ
cjfa-8199	53	21	,	,	PUNCT
cjfa-8199	53	22	social	social	ADJ
cjfa-8199	53	23	and	and	CCONJ
cjfa-8199	53	24	other	other	ADJ
cjfa-8199	53	25	non	non	ADJ
cjfa-8199	53	26	-	-	ADJ
cjfa-8199	53	27	financial	financial	ADJ
cjfa-8199	53	28	goals	goal	NOUN
cjfa-8199	53	29	,	,	PUNCT
cjfa-8199	53	30	in	in	ADP
cjfa-8199	53	31	the	the	DET
cjfa-8199	53	32	manner	manner	NOUN
cjfa-8199	53	33	to	to	PART
cjfa-8199	53	34	view	view	VERB
cjfa-8199	53	35	interdependence	interdependence	NOUN
cjfa-8199	53	36	among	among	ADP
cjfa-8199	53	37	elements	element	NOUN
cjfa-8199	53	38	of	of	ADP
cjfa-8199	53	39	the	the	DET
cjfa-8199	53	40	economic	economic	ADJ
cjfa-8199	53	41	,	,	PUNCT
cjfa-8199	53	42	ecological	ecological	ADJ
cjfa-8199	53	43	and	and	CCONJ
cjfa-8199	53	44	social	social	ADJ
cjfa-8199	53	45	development	development	NOUN
cjfa-8199	53	46	prospects	prospect	NOUN
cjfa-8199	53	47	.	.	PUNCT
cjfa-8199	54	1	sustainability	sustainability	NOUN
cjfa-8199	54	2	reporting	reporting	NOUN
cjfa-8199	54	3	is	be	AUX
cjfa-8199	54	4	basically	basically	ADV
cjfa-8199	54	5	developed	develop	VERB
cjfa-8199	54	6	from	from	ADP
cjfa-8199	54	7	the	the	DET
cjfa-8199	54	8	environmental	environmental	ADJ
cjfa-8199	54	9	reporting	reporting	NOUN
cjfa-8199	54	10	,	,	PUNCT
cjfa-8199	54	11	based	base	VERB
cjfa-8199	54	12	on	on	ADP
cjfa-8199	54	13	information	information	NOUN
cjfa-8199	54	14	prepared	prepare	VERB
cjfa-8199	54	15	by	by	ADP
cjfa-8199	54	16	environmental	environmental	ADJ
cjfa-8199	54	17	accounting	accounting	NOUN
cjfa-8199	54	18	(	(	PUNCT
cjfa-8199	54	19	rikhardsson	rikhardsson	PROPN
cjfa-8199	54	20	,	,	PUNCT
cjfa-8199	54	21	bennett	bennett	PROPN
cjfa-8199	54	22	,	,	PUNCT
cjfa-8199	54	23	bouma	bouma	PROPN
cjfa-8199	54	24	,	,	PUNCT
cjfa-8199	54	25	schaltegger	schaltegger	NOUN
cjfa-8199	54	26	2006	2006	NUM
cjfa-8199	54	27	)	)	PUNCT
cjfa-8199	54	28	for	for	ADP
cjfa-8199	54	29	the	the	DET
cjfa-8199	54	30	purposes	purpose	NOUN
cjfa-8199	54	31	of	of	ADP
cjfa-8199	54	32	internal	internal	ADJ
cjfa-8199	54	33	and	and	CCONJ
cjfa-8199	54	34	external	external	ADJ
cjfa-8199	54	35	users	user	NOUN
cjfa-8199	54	36	.	.	PUNCT
cjfa-8199	55	1	for	for	ADP
cjfa-8199	55	2	the	the	DET
cjfa-8199	55	3	purposes	purpose	NOUN
cjfa-8199	55	4	of	of	ADP
cjfa-8199	55	5	managing	manage	VERB
cjfa-8199	55	6	sustainable	sustainable	ADJ
cjfa-8199	55	7	development	development	NOUN
cjfa-8199	55	8	,	,	PUNCT
cjfa-8199	55	9	reporting	reporting	NOUN
cjfa-8199	55	10	system	system	NOUN
cjfa-8199	55	11	has	have	VERB
cjfa-8199	55	12	to	to	PART
cjfa-8199	55	13	be	be	AUX
cjfa-8199	55	14	based	base	VERB
cjfa-8199	55	15	on	on	ADP
cjfa-8199	55	16	the	the	DET
cjfa-8199	55	17	triple	triple	ADJ
cjfa-8199	55	18	bottom	bottom	ADJ
cjfa-8199	55	19	line	line	NOUN
cjfa-8199	55	20	(	(	PUNCT
cjfa-8199	55	21	tbl	tbl	NOUN
cjfa-8199	55	22	)	)	PUNCT
cjfa-8199	55	23	model	model	NOUN
cjfa-8199	55	24	(	(	PUNCT
cjfa-8199	55	25	majid	majid	PROPN
cjfa-8199	55	26	&	&	CCONJ
cjfa-8199	55	27	koe	koe	PROPN
cjfa-8199	55	28	2012	2012	NUM
cjfa-8199	55	29	;	;	PUNCT
cjfa-8199	55	30	elkington	elkington	PROPN
cjfa-8199	55	31	1993	1993	NUM
cjfa-8199	55	32	,	,	PUNCT
cjfa-8199	55	33	1997	1997	NUM
cjfa-8199	55	34	)	)	PUNCT
cjfa-8199	55	35	.	.	PUNCT
cjfa-8199	56	1	in	in	ADP
cjfa-8199	56	2	voluntary	voluntary	ADJ
cjfa-8199	56	3	manner	manner	NOUN
cjfa-8199	56	4	it	it	PRON
cjfa-8199	56	5	is	be	AUX
cjfa-8199	56	6	globally	globally	ADV
cjfa-8199	56	7	well	well	ADV
cjfa-8199	56	8	applied	apply	VERB
cjfa-8199	56	9	in	in	ADP
cjfa-8199	56	10	reporting	reporting	NOUN
cjfa-8199	56	11	system	system	NOUN
cjfa-8199	56	12	for	for	ADP
cjfa-8199	56	13	external	external	ADJ
cjfa-8199	56	14	users	user	NOUN
cjfa-8199	56	15	that	that	PRON
cjfa-8199	56	16	is	be	AUX
cjfa-8199	56	17	not	not	PART
cjfa-8199	56	18	adequately	adequately	ADV
cjfa-8199	56	19	followed	follow	VERB
cjfa-8199	56	20	by	by	ADP
cjfa-8199	56	21	internal	internal	ADJ
cjfa-8199	56	22	sustainability	sustainability	NOUN
cjfa-8199	56	23	reporting	reporting	NOUN
cjfa-8199	56	24	system	system	NOUN
cjfa-8199	56	25	.	.	PUNCT
cjfa-8199	57	1	it	it	PRON
cjfa-8199	57	2	is	be	AUX
cjfa-8199	57	3	possible	possible	ADJ
cjfa-8199	57	4	build	build	VERB
cjfa-8199	57	5	sustainability	sustainability	NOUN
cjfa-8199	57	6	reporting	reporting	NOUN
cjfa-8199	57	7	system	system	NOUN
cjfa-8199	57	8	for	for	ADP
cjfa-8199	57	9	internal	internal	ADJ
cjfa-8199	57	10	users	user	NOUN
cjfa-8199	57	11	,	,	PUNCT
cjfa-8199	57	12	through	through	ADP
cjfa-8199	57	13	upgrading	upgrade	VERB
cjfa-8199	57	14	the	the	DET
cjfa-8199	57	15	today	today	NOUN
cjfa-8199	57	16	well	well	ADV
cjfa-8199	57	17	developed	develop	VERB
cjfa-8199	57	18	system	system	NOUN
cjfa-8199	57	19	of	of	ADP
cjfa-8199	57	20	internal	internal	ADJ
cjfa-8199	57	21	financial	financial	ADJ
cjfa-8199	57	22	reporting	reporting	NOUN
cjfa-8199	57	23	by	by	ADP
cjfa-8199	57	24	segments	segment	NOUN
cjfa-8199	57	25	.	.	PUNCT
cjfa-8199	58	1	the	the	DET
cjfa-8199	58	2	conditions	condition	NOUN
cjfa-8199	58	3	for	for	ADP
cjfa-8199	58	4	global	global	ADJ
cjfa-8199	58	5	benchmarking	benchmarking	NOUN
cjfa-8199	58	6	of	of	ADP
cjfa-8199	58	7	achieved	achieve	VERB
cjfa-8199	58	8	results	result	NOUN
cjfa-8199	58	9	in	in	ADP
cjfa-8199	58	10	sustainability	sustainability	NOUN
cjfa-8199	58	11	development	development	NOUN
cjfa-8199	58	12	will	will	AUX
cjfa-8199	58	13	be	be	AUX
cjfa-8199	58	14	possible	possible	ADJ
cjfa-8199	58	15	to	to	PART
cjfa-8199	58	16	gain	gain	VERB
cjfa-8199	58	17	,	,	PUNCT
cjfa-8199	58	18	if	if	SCONJ
cjfa-8199	58	19	now	now	ADV
cjfa-8199	58	20	very	very	ADV
cjfa-8199	58	21	good	good	ADJ
cjfa-8199	58	22	established	establish	VERB
cjfa-8199	58	23	system	system	NOUN
cjfa-8199	58	24	of	of	ADP
cjfa-8199	58	25	financial	financial	ADJ
cjfa-8199	58	26	reporting	reporting	NOUN
cjfa-8199	58	27	,	,	PUNCT
cjfa-8199	58	28	based	base	VERB
cjfa-8199	58	29	on	on	ADP
cjfa-8199	58	30	international	international	ADJ
cjfa-8199	58	31	financial	financial	ADJ
cjfa-8199	58	32	reporting	reporting	NOUN
cjfa-8199	58	33	standards	standard	NOUN
cjfa-8199	58	34	(	(	PUNCT
cjfa-8199	58	35	ifrs	ifrs	NOUN
cjfa-8199	58	36	)	)	PUNCT
cjfa-8199	58	37	,	,	PUNCT
cjfa-8199	58	38	provision	provision	NOUN
cjfa-8199	58	39	of	of	ADP
cjfa-8199	58	40	financial	financial	ADJ
cjfa-8199	58	41	directive	directive	NOUN
cjfa-8199	58	42	(	(	PUNCT
cjfa-8199	58	43	2013/34	2013/34	NUM
cjfa-8199	58	44	/	/	SYM
cjfa-8199	58	45	eu	eu	NOUN
cjfa-8199	58	46	)	)	PUNCT
cjfa-8199	58	47	and	and	CCONJ
cjfa-8199	58	48	national	national	ADJ
cjfa-8199	58	49	legislation	legislation	NOUN
cjfa-8199	58	50	,	,	PUNCT
cjfa-8199	58	51	will	will	AUX
cjfa-8199	58	52	be	be	AUX
cjfa-8199	58	53	upgraded	upgrade	VERB
cjfa-8199	58	54	with	with	ADP
cjfa-8199	58	55	those	those	DET
cjfa-8199	58	56	non	non	ADJ
cjfa-8199	58	57	-	-	ADJ
cjfa-8199	58	58	financial	financial	ADJ
cjfa-8199	58	59	and	and	CCONJ
cjfa-8199	58	60	bio	bio	ADJ
cjfa-8199	58	61	-	-	PUNCT
cjfa-8199	58	62	diversity	diversity	NOUN
cjfa-8199	58	63	information	information	NOUN
cjfa-8199	58	64	(	(	PUNCT
cjfa-8199	58	65	minimum	minimum	NOUN
cjfa-8199	58	66	of	of	ADP
cjfa-8199	58	67	environmental	environmental	ADJ
cjfa-8199	58	68	,	,	PUNCT
cjfa-8199	58	69	social	social	ADJ
cjfa-8199	58	70	and	and	CCONJ
cjfa-8199	58	71	employee	employee	NOUN
cjfa-8199	58	72	matters	matter	NOUN
cjfa-8199	58	73	,	,	PUNCT
cjfa-8199	58	74	in	in	ADP
cjfa-8199	58	75	respect	respect	NOUN
cjfa-8199	58	76	for	for	ADP
cjfa-8199	58	77	human	human	ADJ
cjfa-8199	58	78	rights	right	NOUN
cjfa-8199	58	79	,	,	PUNCT
cjfa-8199	58	80	anti	anti	ADJ
cjfa-8199	58	81	-	-	NOUN
cjfa-8199	58	82	corruption	corruption	NOUN
cjfa-8199	58	83	and	and	CCONJ
cjfa-8199	58	84	bribery	bribery	NOUN
cjfa-8199	58	85	matters	matter	NOUN
cjfa-8199	58	86	)	)	PUNCT
cjfa-8199	58	87	.	.	PUNCT
cjfa-8199	59	1	today	today	NOUN
cjfa-8199	59	2	voluntary	voluntary	ADJ
cjfa-8199	59	3	prepared	prepare	VERB
cjfa-8199	59	4	sustainability	sustainability	NOUN
cjfa-8199	59	5	reports	report	NOUN
cjfa-8199	59	6	for	for	ADP
cjfa-8199	59	7	external	external	ADJ
cjfa-8199	59	8	users	user	NOUN
cjfa-8199	59	9	,	,	PUNCT
cjfa-8199	59	10	through	through	ADP
cjfa-8199	59	11	the	the	DET
cjfa-8199	59	12	adoption	adoption	NOUN
cjfa-8199	59	13	of	of	ADP
cjfa-8199	59	14	the	the	DET
cjfa-8199	59	15	new	new	ADJ
cjfa-8199	59	16	eu	eu	PROPN
cjfa-8199	59	17	framework	framework	NOUN
cjfa-8199	59	18	for	for	ADP
cjfa-8199	59	19	improving	improve	VERB
cjfa-8199	59	20	quality	quality	NOUN
cjfa-8199	59	21	and	and	CCONJ
cjfa-8199	59	22	comparability	comparability	NOUN
cjfa-8199	59	23	…	…	SYM
cjfa-8199	59	24	115	115	NUM
cjfa-8199	59	25	directive	directive	NOUN
cjfa-8199	59	26	,	,	PUNCT
cjfa-8199	59	27	will	will	AUX
cjfa-8199	59	28	become	become	VERB
cjfa-8199	59	29	mandatory	mandatory	ADJ
cjfa-8199	59	30	and	and	CCONJ
cjfa-8199	59	31	uniform	uniform	ADJ
cjfa-8199	59	32	.	.	PUNCT
cjfa-8199	60	1	that	that	PRON
cjfa-8199	60	2	means	mean	VERB
cjfa-8199	60	3	inclusion	inclusion	NOUN
cjfa-8199	60	4	of	of	ADP
cjfa-8199	60	5	nonfinancial	nonfinancial	ADJ
cjfa-8199	60	6	information	information	NOUN
cjfa-8199	60	7	in	in	ADP
cjfa-8199	60	8	those	those	DET
cjfa-8199	60	9	reports	report	NOUN
cjfa-8199	60	10	which	which	PRON
cjfa-8199	60	11	today	today	NOUN
cjfa-8199	60	12	present	present	VERB
cjfa-8199	60	13	only	only	ADV
cjfa-8199	60	14	financial	financial	ADJ
cjfa-8199	60	15	information	information	NOUN
cjfa-8199	60	16	,	,	PUNCT
cjfa-8199	60	17	based	base	VERB
cjfa-8199	60	18	on	on	ADP
cjfa-8199	60	19	provision	provision	NOUN
cjfa-8199	60	20	of	of	ADP
cjfa-8199	60	21	ifrs	ifrs	PROPN
cjfa-8199	60	22	27	27	NUM
cjfa-8199	60	23	for	for	ADP
cjfa-8199	60	24	enterprises	enterprise	NOUN
cjfa-8199	60	25	(	(	PUNCT
cjfa-8199	60	26	independent	independent	ADJ
cjfa-8199	60	27	entities	entity	NOUN
cjfa-8199	60	28	)	)	PUNCT
cjfa-8199	60	29	or	or	CCONJ
cjfa-8199	60	30	ifrs	ifrs	NOUN
cjfa-8199	60	31	10	10	NUM
cjfa-8199	60	32	for	for	ADP
cjfa-8199	60	33	complex	complex	ADJ
cjfa-8199	60	34	systems	system	NOUN
cjfa-8199	60	35	,	,	PUNCT
cjfa-8199	60	36	such	such	ADJ
cjfa-8199	60	37	as	as	ADP
cjfa-8199	60	38	chains	chain	NOUN
cjfa-8199	60	39	and	and	CCONJ
cjfa-8199	60	40	multinational	multinational	ADJ
cjfa-8199	60	41	corporations	corporation	NOUN
cjfa-8199	60	42	.	.	PUNCT
cjfa-8199	61	1	the	the	DET
cjfa-8199	61	2	outcome	outcome	NOUN
cjfa-8199	61	3	of	of	ADP
cjfa-8199	61	4	the	the	DET
cjfa-8199	61	5	research	research	NOUN
cjfa-8199	61	6	process	process	NOUN
cjfa-8199	61	7	and	and	CCONJ
cjfa-8199	61	8	conclusions	conclusion	NOUN
cjfa-8199	61	9	following	follow	VERB
cjfa-8199	61	10	the	the	DET
cjfa-8199	61	11	provisions	provision	NOUN
cjfa-8199	61	12	of	of	ADP
cjfa-8199	61	13	the	the	DET
cjfa-8199	61	14	croatian	croatian	PROPN
cjfa-8199	61	15	accounting	accounting	PROPN
cjfa-8199	61	16	act	act	PROPN
cjfa-8199	61	17	the	the	DET
cjfa-8199	61	18	sample	sample	NOUN
cjfa-8199	61	19	mostly	mostly	ADV
cjfa-8199	61	20	represented	represent	VERB
cjfa-8199	61	21	big	big	ADJ
cjfa-8199	61	22	companies	company	NOUN
cjfa-8199	61	23	(	(	PUNCT
cjfa-8199	61	24	70	70	NUM
cjfa-8199	61	25	%	%	NOUN
cjfa-8199	61	26	)	)	PUNCT
cjfa-8199	61	27	,	,	PUNCT
cjfa-8199	61	28	which	which	PRON
cjfa-8199	61	29	are	be	AUX
cjfa-8199	61	30	obligated	obligate	VERB
cjfa-8199	61	31	to	to	PART
cjfa-8199	61	32	apply	apply	VERB
cjfa-8199	61	33	the	the	DET
cjfa-8199	61	34	provision	provision	NOUN
cjfa-8199	61	35	of	of	ADP
cjfa-8199	61	36	the	the	DET
cjfa-8199	61	37	directive	directive	NOUN
cjfa-8199	61	38	2014/95	2014/95	PROPN
cjfa-8199	61	39	/	/	SYM
cjfa-8199	61	40	eu	eu	PROPN
cjfa-8199	61	41	.	.	PUNCT
cjfa-8199	62	1	the	the	DET
cjfa-8199	62	2	response	response	NOUN
cjfa-8199	62	3	was	be	AUX
cjfa-8199	62	4	submitted	submit	VERB
cjfa-8199	62	5	mostly	mostly	ADV
cjfa-8199	62	6	from	from	ADP
cjfa-8199	62	7	business	business	NOUN
cjfa-8199	62	8	function	function	NOUN
cjfa-8199	62	9	managers	manager	NOUN
cjfa-8199	62	10	(	(	PUNCT
cjfa-8199	62	11	65	65	NUM
cjfa-8199	62	12	%	%	NOUN
cjfa-8199	62	13	)	)	PUNCT
cjfa-8199	62	14	or	or	CCONJ
cjfa-8199	62	15	the	the	DET
cjfa-8199	62	16	board	board	NOUN
cjfa-8199	62	17	members	member	NOUN
cjfa-8199	62	18	(	(	PUNCT
cjfa-8199	62	19	30	30	NUM
cjfa-8199	62	20	%	%	NOUN
cjfa-8199	62	21	)	)	PUNCT
cjfa-8199	62	22	.	.	PUNCT
cjfa-8199	63	1	the	the	DET
cjfa-8199	63	2	sample	sample	NOUN
cjfa-8199	63	3	included	include	VERB
cjfa-8199	63	4	manufacturing	manufacturing	NOUN
cjfa-8199	63	5	sector	sector	NOUN
cjfa-8199	63	6	(	(	PUNCT
cjfa-8199	63	7	37	37	NUM
cjfa-8199	63	8	%	%	NOUN
cjfa-8199	63	9	)	)	PUNCT
cjfa-8199	63	10	,	,	PUNCT
cjfa-8199	63	11	tourism	tourism	NOUN
cjfa-8199	63	12	and	and	CCONJ
cjfa-8199	63	13	hospitality	hospitality	NOUN
cjfa-8199	63	14	industry	industry	NOUN
cjfa-8199	63	15	(	(	PUNCT
cjfa-8199	63	16	33	33	NUM
cjfa-8199	63	17	%	%	NOUN
cjfa-8199	63	18	)	)	PUNCT
cjfa-8199	63	19	,	,	PUNCT
cjfa-8199	63	20	commerce	commerce	NOUN
cjfa-8199	63	21	(	(	PUNCT
cjfa-8199	63	22	8	8	NUM
cjfa-8199	63	23	%	%	NOUN
cjfa-8199	63	24	)	)	PUNCT
cjfa-8199	63	25	,	,	PUNCT
cjfa-8199	63	26	telecommunication	telecommunication	NOUN
cjfa-8199	63	27	(	(	PUNCT
cjfa-8199	63	28	7	7	NUM
cjfa-8199	63	29	%	%	NOUN
cjfa-8199	63	30	)	)	PUNCT
cjfa-8199	63	31	and	and	CCONJ
cjfa-8199	63	32	others	other	NOUN
cjfa-8199	63	33	.	.	PUNCT
cjfa-8199	64	1	the	the	DET
cjfa-8199	64	2	sample	sample	NOUN
cjfa-8199	64	3	consisted	consist	VERB
cjfa-8199	64	4	of	of	ADP
cjfa-8199	64	5	60	60	NUM
cjfa-8199	64	6	%	%	NOUN
cjfa-8199	64	7	of	of	ADP
cjfa-8199	64	8	those	those	DET
cjfa-8199	64	9	companies	company	NOUN
cjfa-8199	64	10	that	that	PRON
cjfa-8199	64	11	have	have	VERB
cjfa-8199	64	12	the	the	DET
cjfa-8199	64	13	status	status	NOUN
cjfa-8199	64	14	of	of	ADP
cjfa-8199	64	15	a	a	DET
cjfa-8199	64	16	joint	joint	ADJ
cjfa-8199	64	17	stock	stock	NOUN
cjfa-8199	64	18	company	company	NOUN
cjfa-8199	64	19	(	(	PUNCT
cjfa-8199	64	20	50	50	NUM
cjfa-8199	64	21	%	%	NOUN
cjfa-8199	64	22	of	of	ADP
cjfa-8199	64	23	them	they	PRON
cjfa-8199	64	24	listed	list	VERB
cjfa-8199	64	25	their	their	PRON
cjfa-8199	64	26	shares	share	NOUN
cjfa-8199	64	27	on	on	ADP
cjfa-8199	64	28	the	the	DET
cjfa-8199	64	29	stock	stock	NOUN
cjfa-8199	64	30	exchange	exchange	NOUN
cjfa-8199	64	31	)	)	PUNCT
cjfa-8199	64	32	and	and	CCONJ
cjfa-8199	64	33	the	the	DET
cjfa-8199	64	34	remaining	remain	VERB
cjfa-8199	64	35	are	be	AUX
cjfa-8199	64	36	limited	limit	VERB
cjfa-8199	64	37	liability	liability	NOUN
cjfa-8199	64	38	companies	company	NOUN
cjfa-8199	64	39	.	.	PUNCT
cjfa-8199	65	1	investigated	investigate	VERB
cjfa-8199	65	2	companies	company	NOUN
cjfa-8199	65	3	have	have	VERB
cjfa-8199	65	4	mainly	mainly	ADV
cjfa-8199	65	5	or	or	CCONJ
cjfa-8199	65	6	fully	fully	ADV
cjfa-8199	65	7	domestic	domestic	ADJ
cjfa-8199	65	8	private	private	ADJ
cjfa-8199	65	9	ownership	ownership	NOUN
cjfa-8199	65	10	(	(	PUNCT
cjfa-8199	65	11	27	27	NUM
cjfa-8199	65	12	%	%	NOUN
cjfa-8199	65	13	)	)	PUNCT
cjfa-8199	65	14	,	,	PUNCT
cjfa-8199	65	15	mainly	mainly	ADV
cjfa-8199	65	16	or	or	CCONJ
cjfa-8199	65	17	fully	fully	ADV
cjfa-8199	65	18	foreign	foreign	ADJ
cjfa-8199	65	19	ownership	ownership	NOUN
cjfa-8199	65	20	(	(	PUNCT
cjfa-8199	65	21	23	23	NUM
cjfa-8199	65	22	%	%	NOUN
cjfa-8199	65	23	)	)	PUNCT
cjfa-8199	65	24	,	,	PUNCT
cjfa-8199	65	25	mainly	mainly	ADV
cjfa-8199	65	26	or	or	CCONJ
cjfa-8199	65	27	fully	fully	ADV
cjfa-8199	65	28	state	state	NOUN
cjfa-8199	65	29	ownership	ownership	NOUN
cjfa-8199	65	30	–	–	PUNCT
cjfa-8199	65	31	parent	parent	NOUN
cjfa-8199	65	32	company	company	NOUN
cjfa-8199	65	33	or	or	CCONJ
cjfa-8199	65	34	subsidiary	subsidiary	NOUN
cjfa-8199	65	35	(	(	PUNCT
cjfa-8199	65	36	20	20	NUM
cjfa-8199	65	37	%	%	NOUN
cjfa-8199	65	38	)	)	PUNCT
cjfa-8199	65	39	,	,	PUNCT
cjfa-8199	65	40	mainly	mainly	ADV
cjfa-8199	65	41	or	or	CCONJ
cjfa-8199	65	42	fully	fully	ADV
cjfa-8199	65	43	foreign	foreign	ADJ
cjfa-8199	65	44	private	private	ADJ
cjfa-8199	65	45	ownership	ownership	NOUN
cjfa-8199	65	46	(	(	PUNCT
cjfa-8199	65	47	17	17	NUM
cjfa-8199	65	48	%	%	NOUN
cjfa-8199	65	49	)	)	PUNCT
cjfa-8199	65	50	or	or	CCONJ
cjfa-8199	65	51	subsidiary	subsidiary	NOUN
cjfa-8199	65	52	of	of	ADP
cjfa-8199	65	53	foreign	foreign	ADJ
cjfa-8199	65	54	company	company	NOUN
cjfa-8199	65	55	(	(	PUNCT
cjfa-8199	65	56	13	13	NUM
cjfa-8199	65	57	%	%	NOUN
cjfa-8199	65	58	)	)	PUNCT
cjfa-8199	65	59	.	.	PUNCT
cjfa-8199	66	1	the	the	DET
cjfa-8199	66	2	strategic	strategic	ADJ
cjfa-8199	66	3	goals	goal	NOUN
cjfa-8199	66	4	of	of	ADP
cjfa-8199	66	5	croatian	croatian	ADJ
cjfa-8199	66	6	companies	company	NOUN
cjfa-8199	66	7	are	be	AUX
cjfa-8199	66	8	in	in	ADP
cjfa-8199	66	9	highest	high	ADJ
cjfa-8199	66	10	rank	rank	NOUN
cjfa-8199	66	11	connected	connect	VERB
cjfa-8199	66	12	to	to	ADP
cjfa-8199	66	13	the	the	DET
cjfa-8199	66	14	needs	need	NOUN
cjfa-8199	66	15	of	of	ADP
cjfa-8199	66	16	improving	improve	VERB
cjfa-8199	66	17	their	their	PRON
cjfa-8199	66	18	market	market	NOUN
cjfa-8199	66	19	position	position	NOUN
cjfa-8199	66	20	(	(	PUNCT
cjfa-8199	66	21	sales	sale	NOUN
cjfa-8199	66	22	growth	growth	NOUN
cjfa-8199	66	23	,	,	PUNCT
cjfa-8199	66	24	customer	customer	NOUN
cjfa-8199	66	25	satisfaction	satisfaction	NOUN
cjfa-8199	66	26	,	,	PUNCT
cjfa-8199	66	27	new	new	ADJ
cjfa-8199	66	28	product	product	NOUN
cjfa-8199	66	29	development	development	NOUN
cjfa-8199	66	30	and	and	CCONJ
cjfa-8199	66	31	launching	launch	VERB
cjfa-8199	66	32	into	into	ADP
cjfa-8199	66	33	new	new	ADJ
cjfa-8199	66	34	markets	market	NOUN
cjfa-8199	66	35	)	)	PUNCT
cjfa-8199	66	36	,	,	PUNCT
cjfa-8199	66	37	while	while	SCONJ
cjfa-8199	66	38	the	the	DET
cjfa-8199	66	39	goals	goal	NOUN
cjfa-8199	66	40	relating	relate	VERB
cjfa-8199	66	41	to	to	ADP
cjfa-8199	66	42	improvement	improvement	NOUN
cjfa-8199	66	43	of	of	ADP
cjfa-8199	66	44	relations	relation	NOUN
cjfa-8199	66	45	with	with	ADP
cjfa-8199	66	46	the	the	DET
cjfa-8199	66	47	employees	employee	NOUN
cjfa-8199	66	48	and	and	CCONJ
cjfa-8199	66	49	local	local	ADJ
cjfa-8199	66	50	community	community	NOUN
cjfa-8199	66	51	,	,	PUNCT
cjfa-8199	66	52	as	as	ADV
cjfa-8199	66	53	well	well	ADV
cjfa-8199	66	54	as	as	ADP
cjfa-8199	66	55	the	the	DET
cjfa-8199	66	56	cost	cost	NOUN
cjfa-8199	66	57	rationalization	rationalization	NOUN
cjfa-8199	66	58	are	be	AUX
cjfa-8199	66	59	somewhat	somewhat	ADV
cjfa-8199	66	60	lower	lower	ADV
cjfa-8199	66	61	ranked	rank	VERB
cjfa-8199	66	62	according	accord	VERB
cjfa-8199	66	63	to	to	ADP
cjfa-8199	66	64	the	the	DET
cjfa-8199	66	65	sustainability	sustainability	NOUN
cjfa-8199	66	66	priorities	priority	NOUN
cjfa-8199	66	67	positioned	position	VERB
cjfa-8199	66	68	among	among	ADP
cjfa-8199	66	69	(	(	PUNCT
cjfa-8199	66	70	5	5	NUM
cjfa-8199	66	71	)	)	PUNCT
cjfa-8199	66	72	for	for	ADP
cjfa-8199	66	73	the	the	DET
cjfa-8199	66	74	best	good	ADJ
cjfa-8199	66	75	and	and	CCONJ
cjfa-8199	66	76	(	(	PUNCT
cjfa-8199	66	77	1	1	X
cjfa-8199	66	78	)	)	PUNCT
cjfa-8199	66	79	for	for	ADP
cjfa-8199	66	80	the	the	DET
cjfa-8199	66	81	lowest	low	ADJ
cjfa-8199	66	82	ranked	rank	VERB
cjfa-8199	66	83	score	score	NOUN
cjfa-8199	66	84	.	.	PUNCT
cjfa-8199	67	1	environmental	environmental	ADJ
cjfa-8199	67	2	protection	protection	NOUN
cjfa-8199	67	3	and	and	CCONJ
cjfa-8199	67	4	improvement	improvement	NOUN
cjfa-8199	67	5	as	as	ADV
cjfa-8199	67	6	well	well	ADV
cjfa-8199	67	7	as	as	ADP
cjfa-8199	67	8	upgrading	upgrade	VERB
cjfa-8199	67	9	the	the	DET
cjfa-8199	67	10	relations	relation	NOUN
cjfa-8199	67	11	with	with	ADP
cjfa-8199	67	12	the	the	DET
cjfa-8199	67	13	community	community	NOUN
cjfa-8199	67	14	is	be	AUX
cjfa-8199	67	15	ranked	rank	VERB
cjfa-8199	67	16	exactly	exactly	ADV
cjfa-8199	67	17	as	as	ADP
cjfa-8199	67	18	timely	timely	ADJ
cjfa-8199	67	19	debt	debt	NOUN
cjfa-8199	67	20	collection	collection	NOUN
cjfa-8199	67	21	and	and	CCONJ
cjfa-8199	67	22	motivating	motivate	VERB
cjfa-8199	67	23	employees	employee	NOUN
cjfa-8199	67	24	for	for	ADP
cjfa-8199	67	25	lifelong	lifelong	ADJ
cjfa-8199	67	26	learning	learning	NOUN
cjfa-8199	67	27	(	(	PUNCT
cjfa-8199	67	28	4.43	4.43	NUM
cjfa-8199	67	29	)	)	PUNCT
cjfa-8199	67	30	.	.	PUNCT
cjfa-8199	68	1	improvement	improvement	NOUN
cjfa-8199	68	2	of	of	ADP
cjfa-8199	68	3	technological	technological	ADJ
cjfa-8199	68	4	support	support	NOUN
cjfa-8199	68	5	of	of	ADP
cjfa-8199	68	6	development	development	NOUN
cjfa-8199	68	7	is	be	AUX
cjfa-8199	68	8	not	not	PART
cjfa-8199	68	9	positioned	position	VERB
cjfa-8199	68	10	on	on	ADP
cjfa-8199	68	11	the	the	DET
cjfa-8199	68	12	appropriate	appropriate	ADJ
cjfa-8199	68	13	level	level	NOUN
cjfa-8199	68	14	(	(	PUNCT
cjfa-8199	68	15	4.29	4.29	NUM
cjfa-8199	68	16	)	)	PUNCT
cjfa-8199	68	17	,	,	PUNCT
cjfa-8199	68	18	while	while	SCONJ
cjfa-8199	68	19	reducing	reduce	VERB
cjfa-8199	68	20	the	the	DET
cjfa-8199	68	21	number	number	NOUN
cjfa-8199	68	22	of	of	ADP
cjfa-8199	68	23	total	total	ADJ
cjfa-8199	68	24	employees	employee	NOUN
cjfa-8199	68	25	is	be	AUX
cjfa-8199	68	26	ranked	rank	VERB
cjfa-8199	68	27	as	as	ADP
cjfa-8199	68	28	the	the	DET
cjfa-8199	68	29	least	least	ADV
cjfa-8199	68	30	important	important	ADJ
cjfa-8199	68	31	factor	factor	NOUN
cjfa-8199	68	32	(	(	PUNCT
cjfa-8199	68	33	3.50	3.50	NUM
cjfa-8199	68	34	)	)	PUNCT
cjfa-8199	68	35	for	for	ADP
cjfa-8199	68	36	sustainable	sustainable	ADJ
cjfa-8199	68	37	development	development	NOUN
cjfa-8199	68	38	of	of	ADP
cjfa-8199	68	39	croatian	croatian	ADJ
cjfa-8199	68	40	companies	company	NOUN
cjfa-8199	68	41	.	.	PUNCT
cjfa-8199	69	1	particular	particular	ADJ
cjfa-8199	69	2	emphasis	emphasis	NOUN
cjfa-8199	69	3	is	be	AUX
cjfa-8199	69	4	placed	place	VERB
cjfa-8199	69	5	on	on	ADP
cjfa-8199	69	6	evaluating	evaluate	VERB
cjfa-8199	69	7	the	the	DET
cjfa-8199	69	8	postulates	postulate	NOUN
cjfa-8199	69	9	on	on	ADP
cjfa-8199	69	10	which	which	PRON
cjfa-8199	69	11	sustainability	sustainability	NOUN
cjfa-8199	69	12	reporting	reporting	NOUN
cjfa-8199	69	13	system	system	NOUN
cjfa-8199	69	14	can	can	AUX
cjfa-8199	69	15	be	be	AUX
cjfa-8199	69	16	drawn	draw	VERB
cjfa-8199	69	17	up	up	ADP
cjfa-8199	69	18	,	,	PUNCT
cjfa-8199	69	19	as	as	ADV
cjfa-8199	69	20	well	well	ADV
cjfa-8199	69	21	as	as	ADP
cjfa-8199	69	22	the	the	DET
cjfa-8199	69	23	assessment	assessment	NOUN
cjfa-8199	69	24	of	of	ADP
cjfa-8199	69	25	impact	impact	NOUN
cjfa-8199	69	26	of	of	ADP
cjfa-8199	69	27	sustainable	sustainable	ADJ
cjfa-8199	69	28	development	development	NOUN
cjfa-8199	69	29	on	on	ADP
cjfa-8199	69	30	the	the	DET
cjfa-8199	69	31	success	success	NOUN
cjfa-8199	69	32	of	of	ADP
cjfa-8199	69	33	the	the	DET
cjfa-8199	69	34	companies	company	NOUN
cjfa-8199	69	35	on	on	ADP
cjfa-8199	69	36	the	the	DET
cjfa-8199	69	37	global	global	ADJ
cjfa-8199	69	38	market	market	NOUN
cjfa-8199	69	39	.	.	PUNCT
cjfa-8199	70	1	to	to	PART
cjfa-8199	70	2	be	be	AUX
cjfa-8199	70	3	able	able	ADJ
cjfa-8199	70	4	to	to	PART
cjfa-8199	70	5	assess	assess	VERB
cjfa-8199	70	6	trends	trend	NOUN
cjfa-8199	70	7	in	in	ADP
cjfa-8199	70	8	sustainable	sustainable	ADJ
cjfa-8199	70	9	development	development	NOUN
cjfa-8199	70	10	,	,	PUNCT
cjfa-8199	70	11	the	the	DET
cjfa-8199	70	12	research	research	NOUN
cjfa-8199	70	13	results	result	NOUN
cjfa-8199	70	14	of	of	ADP
cjfa-8199	70	15	current	current	ADJ
cjfa-8199	70	16	investigation	investigation	NOUN
cjfa-8199	70	17	with	with	ADP
cjfa-8199	70	18	the	the	DET
cjfa-8199	70	19	results	result	NOUN
cjfa-8199	70	20	of	of	ADP
cjfa-8199	70	21	relevant	relevant	ADJ
cjfa-8199	70	22	data	datum	NOUN
cjfa-8199	70	23	presented	present	VERB
cjfa-8199	70	24	in	in	ADP
cjfa-8199	70	25	previous	previous	ADJ
cjfa-8199	70	26	study	study	NOUN
cjfa-8199	70	27	,	,	PUNCT
cjfa-8199	70	28	conmilena	conmilena	PROPN
cjfa-8199	70	29	peršić	peršić	PROPN
cjfa-8199	70	30	,	,	PUNCT
cjfa-8199	70	31	katarina	katarina	PROPN
cjfa-8199	70	32	bakija	bakija	PROPN
cjfa-8199	70	33	,	,	PUNCT
cjfa-8199	70	34	dubravka	dubravka	PROPN
cjfa-8199	70	35	vlašić116	vlašić116	PROPN
cjfa-8199	70	36	ducted	ducte	VERB
cjfa-8199	70	37	in	in	ADP
cjfa-8199	70	38	croatia	croatia	PROPN
cjfa-8199	70	39	followed	follow	VERB
cjfa-8199	70	40	by	by	ADP
cjfa-8199	70	41	undp	undp	PROPN
cjfa-8199	70	42	experts	expert	NOUN
cjfa-8199	70	43	(	(	PUNCT
cjfa-8199	70	44	bagić	bagić	ADJ
cjfa-8199	70	45	,	,	PUNCT
cjfa-8199	70	46	miošić	miošić	ADV
cjfa-8199	70	47	-	-	PUNCT
cjfa-8199	70	48	lisjak	lisjak	ADV
cjfa-8199	70	49	,	,	PUNCT
cjfa-8199	70	50	škrabalo	škrabalo	NOUN
cjfa-8199	70	51	2007	2007	NUM
cjfa-8199	70	52	)	)	PUNCT
cjfa-8199	70	53	will	will	AUX
cjfa-8199	70	54	be	be	AUX
cjfa-8199	70	55	shown	show	VERB
cjfa-8199	70	56	.	.	PUNCT
cjfa-8199	71	1	as	as	SCONJ
cjfa-8199	71	2	the	the	DET
cjfa-8199	71	3	eu	eu	PROPN
cjfa-8199	71	4	directive	directive	NOUN
cjfa-8199	71	5	provides	provide	VERB
cjfa-8199	71	6	only	only	ADV
cjfa-8199	71	7	a	a	DET
cjfa-8199	71	8	legal	legal	ADJ
cjfa-8199	71	9	framework	framework	NOUN
cjfa-8199	71	10	for	for	ADP
cjfa-8199	71	11	its	its	PRON
cjfa-8199	71	12	implementation	implementation	NOUN
cjfa-8199	71	13	it	it	PRON
cjfa-8199	71	14	is	be	AUX
cjfa-8199	71	15	necessary	necessary	ADJ
cjfa-8199	71	16	to	to	PART
cjfa-8199	71	17	include	include	VERB
cjfa-8199	71	18	relevant	relevant	ADJ
cjfa-8199	71	19	standards	standard	NOUN
cjfa-8199	71	20	,	,	PUNCT
cjfa-8199	71	21	schemes	scheme	NOUN
cjfa-8199	71	22	and	and	CCONJ
cjfa-8199	71	23	examples	example	NOUN
cjfa-8199	71	24	of	of	ADP
cjfa-8199	71	25	good	good	ADJ
cjfa-8199	71	26	practice	practice	NOUN
cjfa-8199	71	27	in	in	ADP
cjfa-8199	71	28	order	order	NOUN
cjfa-8199	71	29	to	to	PART
cjfa-8199	71	30	ensure	ensure	VERB
cjfa-8199	71	31	the	the	DET
cjfa-8199	71	32	uniformity	uniformity	NOUN
cjfa-8199	71	33	in	in	ADP
cjfa-8199	71	34	the	the	DET
cjfa-8199	71	35	stage	stage	NOUN
cjfa-8199	71	36	of	of	ADP
cjfa-8199	71	37	preparing	prepare	VERB
cjfa-8199	71	38	strategy	strategy	NOUN
cjfa-8199	71	39	as	as	ADV
cjfa-8199	71	40	well	well	ADV
cjfa-8199	71	41	as	as	ADP
cjfa-8199	71	42	in	in	ADP
cjfa-8199	71	43	the	the	DET
cjfa-8199	71	44	evaluation	evaluation	NOUN
cjfa-8199	71	45	of	of	ADP
cjfa-8199	71	46	achieved	achieve	VERB
cjfa-8199	71	47	results	result	NOUN
cjfa-8199	71	48	,	,	PUNCT
cjfa-8199	71	49	because	because	SCONJ
cjfa-8199	71	50	it	it	PRON
cjfa-8199	71	51	ensures	ensure	VERB
cjfa-8199	71	52	the	the	DET
cjfa-8199	71	53	application	application	NOUN
cjfa-8199	71	54	of	of	ADP
cjfa-8199	71	55	measurable	measurable	ADJ
cjfa-8199	71	56	indicators	indicator	NOUN
cjfa-8199	71	57	(	(	PUNCT
cjfa-8199	71	58	kpis	kpis	PROPN
cjfa-8199	71	59	)	)	PUNCT
cjfa-8199	71	60	and	and	CCONJ
cjfa-8199	71	61	the	the	DET
cjfa-8199	71	62	comparability	comparability	NOUN
cjfa-8199	71	63	of	of	ADP
cjfa-8199	71	64	the	the	DET
cjfa-8199	71	65	achieved	achieve	VERB
cjfa-8199	71	66	results	result	NOUN
cjfa-8199	71	67	in	in	ADP
cjfa-8199	71	68	the	the	DET
cjfa-8199	71	69	short	short	ADJ
cjfa-8199	71	70	and	and	CCONJ
cjfa-8199	71	71	long	long	ADJ
cjfa-8199	71	72	term	term	NOUN
cjfa-8199	71	73	.	.	PUNCT
cjfa-8199	72	1	as	as	SCONJ
cjfa-8199	72	2	the	the	DET
cjfa-8199	72	3	support	support	NOUN
cjfa-8199	72	4	of	of	ADP
cjfa-8199	72	5	strategic	strategic	ADJ
cjfa-8199	72	6	management	management	NOUN
cjfa-8199	72	7	it	it	PRON
cjfa-8199	72	8	is	be	AUX
cjfa-8199	72	9	recommended	recommend	VERB
cjfa-8199	72	10	to	to	PART
cjfa-8199	72	11	use	use	VERB
cjfa-8199	72	12	specific	specific	ADJ
cjfa-8199	72	13	global	global	ADJ
cjfa-8199	72	14	,	,	PUNCT
cjfa-8199	72	15	eu	eu	ADJ
cjfa-8199	72	16	-	-	ADJ
cjfa-8199	72	17	regional	regional	ADJ
cjfa-8199	72	18	or	or	CCONJ
cjfa-8199	72	19	national	national	ADJ
cjfa-8199	72	20	standards	standard	NOUN
cjfa-8199	72	21	or	or	CCONJ
cjfa-8199	72	22	regulations	regulation	NOUN
cjfa-8199	72	23	,	,	PUNCT
cjfa-8199	72	24	as	as	ADV
cjfa-8199	72	25	well	well	ADV
cjfa-8199	72	26	as	as	ADP
cjfa-8199	72	27	iso	iso	NOUN
cjfa-8199	72	28	standards	standard	NOUN
cjfa-8199	72	29	(	(	PUNCT
cjfa-8199	72	30	14000ff	14000ff	ADJ
cjfa-8199	72	31	,	,	PUNCT
cjfa-8199	72	32	26000	26000	NUM
cjfa-8199	72	33	…	…	PUNCT
cjfa-8199	72	34	)	)	PUNCT
cjfa-8199	72	35	,	,	PUNCT
cjfa-8199	72	36	gri	gri	PROPN
cjfa-8199	72	37	(	(	PUNCT
cjfa-8199	72	38	global	global	ADJ
cjfa-8199	72	39	reporting	reporting	NOUN
cjfa-8199	72	40	initiative	initiative	NOUN
cjfa-8199	72	41	)	)	PUNCT
cjfa-8199	72	42	,	,	PUNCT
cjfa-8199	72	43	un	un	PROPN
cjfa-8199	72	44	global	global	PROPN
cjfa-8199	72	45	compact	compact	PROPN
cjfa-8199	72	46	,	,	PUNCT
cjfa-8199	72	47	oecd	oecd	PROPN
cjfa-8199	72	48	guiding	guide	VERB
cjfa-8199	72	49	principles	principle	NOUN
cjfa-8199	72	50	on	on	ADP
cjfa-8199	72	51	business	business	NOUN
cjfa-8199	72	52	and	and	CCONJ
cjfa-8199	72	53	human	human	ADJ
cjfa-8199	72	54	rights	right	NOUN
cjfa-8199	72	55	,	,	PUNCT
cjfa-8199	72	56	emas	emas	PROPN
cjfa-8199	72	57	(	(	PUNCT
cjfa-8199	72	58	eco	eco	NOUN
cjfa-8199	72	59	-	-	PUNCT
cjfa-8199	72	60	management	management	NOUN
cjfa-8199	72	61	and	and	CCONJ
cjfa-8199	72	62	audit	audit	NOUN
cjfa-8199	72	63	scheme	scheme	NOUN
cjfa-8199	72	64	)	)	PUNCT
cjfa-8199	72	65	,	,	PUNCT
cjfa-8199	72	66	and	and	CCONJ
cjfa-8199	72	67	other	other	ADJ
cjfa-8199	72	68	recognised	recognise	VERB
cjfa-8199	72	69	frameworks	framework	NOUN
cjfa-8199	72	70	at	at	ADP
cjfa-8199	72	71	global	global	ADJ
cjfa-8199	72	72	,	,	PUNCT
cjfa-8199	72	73	regional	regional	ADJ
cjfa-8199	72	74	or	or	CCONJ
cjfa-8199	72	75	local	local	ADJ
cjfa-8199	72	76	level	level	NOUN
cjfa-8199	72	77	.	.	PUNCT
cjfa-8199	73	1	responsibility	responsibility	NOUN
cjfa-8199	73	2	accounting	accounting	NOUN
cjfa-8199	73	3	uses	use	VERB
cjfa-8199	73	4	common	common	ADJ
cjfa-8199	73	5	accounting	accounting	NOUN
cjfa-8199	73	6	or	or	CCONJ
cjfa-8199	73	7	industry	industry	NOUN
cjfa-8199	73	8	standards	standard	NOUN
cjfa-8199	73	9	in	in	ADP
cjfa-8199	73	10	preparing	prepare	VERB
cjfa-8199	73	11	financial	financial	ADJ
cjfa-8199	73	12	information	information	NOUN
cjfa-8199	73	13	on	on	ADP
cjfa-8199	73	14	segments	segment	NOUN
cjfa-8199	73	15	(	(	PUNCT
cjfa-8199	73	16	ifrs	ifrs	NOUN
cjfa-8199	73	17	8	8	NUM
cjfa-8199	73	18	,	,	PUNCT
cjfa-8199	73	19	ipsas	ipsas	PROPN
cjfa-8199	73	20	18	18	NUM
cjfa-8199	73	21	,	,	PUNCT
cjfa-8199	73	22	usali	usali	ADJ
cjfa-8199	73	23	,	,	PUNCT
cjfa-8199	73	24	usar	usar	ADJ
cjfa-8199	73	25	,	,	PUNCT
cjfa-8199	73	26	usfrs	usfrs	NOUN
cjfa-8199	73	27	…	…	PUNCT
cjfa-8199	73	28	)	)	PUNCT
cjfa-8199	73	29	,	,	PUNCT
cjfa-8199	73	30	which	which	PRON
cjfa-8199	73	31	are	be	AUX
cjfa-8199	73	32	made	make	VERB
cjfa-8199	73	33	according	accord	VERB
cjfa-8199	73	34	to	to	ADP
cjfa-8199	73	35	the	the	DET
cjfa-8199	73	36	provisions	provision	NOUN
cjfa-8199	73	37	of	of	ADP
cjfa-8199	73	38	directive	directive	NOUN
cjfa-8199	73	39	2014/95	2014/95	NUM
cjfa-8199	73	40	/	/	SYM
cjfa-8199	73	41	eu	eu	PROPN
cjfa-8199	73	42	.	.	PUNCT
cjfa-8199	74	1	several	several	ADJ
cjfa-8199	74	2	results	result	NOUN
cjfa-8199	74	3	of	of	ADP
cjfa-8199	74	4	empirical	empirical	ADJ
cjfa-8199	74	5	research	research	NOUN
cjfa-8199	74	6	will	will	AUX
cjfa-8199	74	7	be	be	AUX
cjfa-8199	74	8	presented	present	VERB
cjfa-8199	74	9	and	and	CCONJ
cjfa-8199	74	10	analysed	analyse	VERB
cjfa-8199	74	11	.	.	PUNCT
cjfa-8199	75	1	figure	figure	NOUN
cjfa-8199	75	2	1	1	NUM
cjfa-8199	75	3	.	.	PUNCT
cjfa-8199	75	4	quality	quality	NOUN
cjfa-8199	75	5	&	&	CCONJ
cjfa-8199	75	6	ecoreporting	ecoreporting	NOUN
cjfa-8199	75	7	framework	framework	NOUN
cjfa-8199	75	8	used	use	VERB
cjfa-8199	75	9	by	by	ADP
cjfa-8199	75	10	croatian	croatian	ADJ
cjfa-8199	75	11	companies	company	NOUN
cjfa-8199	75	12	s	s	PART
cjfa-8199	75	13	o	o	NOUN
cjfa-8199	75	14	u	u	NOUN
cjfa-8199	75	15	r	r	NOUN
cjfa-8199	75	16	c	c	NOUN
cjfa-8199	75	17	e	e	NOUN
cjfa-8199	75	18	:	:	PUNCT
cjfa-8199	75	19	results	result	NOUN
cjfa-8199	75	20	of	of	ADP
cjfa-8199	75	21	empirical	empirical	ADJ
cjfa-8199	75	22	research	research	NOUN
cjfa-8199	75	23	.	.	PUNCT
cjfa-8199	76	1	framework	framework	NOUN
cjfa-8199	76	2	for	for	ADP
cjfa-8199	76	3	improving	improve	VERB
cjfa-8199	76	4	quality	quality	NOUN
cjfa-8199	76	5	and	and	CCONJ
cjfa-8199	76	6	comparability	comparability	NOUN
cjfa-8199	76	7	…	…	PUNCT
cjfa-8199	76	8	117	117	NUM
cjfa-8199	76	9	the	the	DET
cjfa-8199	76	10	figures	figure	NOUN
cjfa-8199	76	11	above	above	ADP
cjfa-8199	76	12	indicate	indicate	VERB
cjfa-8199	76	13	that	that	SCONJ
cjfa-8199	76	14	croatian	croatian	ADJ
cjfa-8199	76	15	companies	company	NOUN
cjfa-8199	76	16	mostly	mostly	ADV
cjfa-8199	76	17	apply	apply	VERB
cjfa-8199	76	18	principles	principle	NOUN
cjfa-8199	76	19	of	of	ADP
cjfa-8199	76	20	the	the	DET
cjfa-8199	76	21	quality	quality	NOUN
cjfa-8199	76	22	iso	iso	NOUN
cjfa-8199	76	23	standards	standard	NOUN
cjfa-8199	76	24	of	of	ADP
cjfa-8199	76	25	total	total	ADJ
cjfa-8199	76	26	quality	quality	NOUN
cjfa-8199	76	27	management	management	NOUN
cjfa-8199	76	28	(	(	PUNCT
cjfa-8199	76	29	certification	certification	NOUN
cjfa-8199	76	30	to	to	ADP
cjfa-8199	76	31	iso	iso	NOUN
cjfa-8199	76	32	9001	9001	NUM
cjfa-8199	76	33	)	)	PUNCT
cjfa-8199	76	34	,	,	PUNCT
cjfa-8199	76	35	but	but	CCONJ
cjfa-8199	76	36	not	not	PART
cjfa-8199	76	37	in	in	ADP
cjfa-8199	76	38	the	the	DET
cjfa-8199	76	39	same	same	ADJ
cjfa-8199	76	40	way	way	NOUN
cjfa-8199	76	41	the	the	DET
cjfa-8199	76	42	efqm	efqm	NOUN
cjfa-8199	76	43	norm	norm	NOUN
cjfa-8199	76	44	.	.	PUNCT
cjfa-8199	77	1	much	much	ADV
cjfa-8199	77	2	less	less	ADJ
cjfa-8199	77	3	are	be	AUX
cjfa-8199	77	4	present	present	ADJ
cjfa-8199	77	5	the	the	DET
cjfa-8199	77	6	standards	standard	NOUN
cjfa-8199	77	7	in	in	ADP
cjfa-8199	77	8	field	field	NOUN
cjfa-8199	77	9	of	of	ADP
cjfa-8199	77	10	improve	improve	NOUN
cjfa-8199	77	11	and	and	CCONJ
cjfa-8199	77	12	protection	protection	NOUN
cjfa-8199	77	13	of	of	ADP
cjfa-8199	77	14	environment	environment	NOUN
cjfa-8199	77	15	(	(	PUNCT
cjfa-8199	77	16	certification	certification	NOUN
cjfa-8199	77	17	to	to	ADP
cjfa-8199	77	18	iso	iso	NOUN
cjfa-8199	77	19	14001	14001	NUM
cjfa-8199	77	20	)	)	PUNCT
cjfa-8199	77	21	,	,	PUNCT
cjfa-8199	77	22	as	as	ADV
cjfa-8199	77	23	well	well	ADV
cjfa-8199	77	24	as	as	ADP
cjfa-8199	77	25	the	the	DET
cjfa-8199	77	26	framework	framework	NOUN
cjfa-8199	77	27	for	for	ADP
cjfa-8199	77	28	an	an	DET
cjfa-8199	77	29	occupational	occupational	ADJ
cjfa-8199	77	30	health	health	NOUN
cjfa-8199	77	31	and	and	CCONJ
cjfa-8199	77	32	safety	safety	NOUN
cjfa-8199	77	33	management	management	NOUN
cjfa-8199	77	34	system	system	NOUN
cjfa-8199	77	35	and	and	CCONJ
cjfa-8199	77	36	working	working	NOUN
cjfa-8199	77	37	conditions	condition	NOUN
cjfa-8199	77	38	,	,	PUNCT
cjfa-8199	77	39	aligned	align	VERB
cjfa-8199	77	40	to	to	PART
cjfa-8199	77	41	internationally	internationally	ADV
cjfa-8199	77	42	recognized	recognize	VERB
cjfa-8199	77	43	best	good	ADJ
cjfa-8199	77	44	practice	practice	NOUN
cjfa-8199	77	45	(	(	PUNCT
cjfa-8199	77	46	certification	certification	NOUN
cjfa-8199	77	47	to	to	ADP
cjfa-8199	77	48	bs	bs	PROPN
cjfa-8199	77	49	ohsas	ohsa	NOUN
cjfa-8199	77	50	18001	18001	NUM
cjfa-8199	77	51	)	)	PUNCT
cjfa-8199	77	52	.	.	PUNCT
cjfa-8199	78	1	while	while	SCONJ
cjfa-8199	78	2	in	in	ADP
cjfa-8199	78	3	previous	previous	ADJ
cjfa-8199	78	4	years	year	NOUN
cjfa-8199	78	5	was	be	AUX
cjfa-8199	78	6	applied	apply	VERB
cjfa-8199	78	7	different	different	ADJ
cjfa-8199	78	8	national	national	ADJ
cjfa-8199	78	9	standards	standard	NOUN
cjfa-8199	78	10	,	,	PUNCT
cjfa-8199	78	11	indicators	indicator	NOUN
cjfa-8199	78	12	and	and	CCONJ
cjfa-8199	78	13	criteria	criterion	NOUN
cjfa-8199	78	14	,	,	PUNCT
cjfa-8199	78	15	which	which	PRON
cjfa-8199	78	16	follow	follow	VERB
cjfa-8199	78	17	national	national	ADJ
cjfa-8199	78	18	environmental	environmental	ADJ
cjfa-8199	78	19	policy	policy	NOUN
cjfa-8199	78	20	(	(	PUNCT
cjfa-8199	78	21	waste	waste	NOUN
cjfa-8199	78	22	,	,	PUNCT
cjfa-8199	78	23	water	water	NOUN
cjfa-8199	78	24	,	,	PUNCT
cjfa-8199	78	25	co2	co2	NOUN
cjfa-8199	78	26	emissions	emission	NOUN
cjfa-8199	78	27	,	,	PUNCT
cjfa-8199	78	28	gas	gas	NOUN
cjfa-8199	78	29	emissions	emission	NOUN
cjfa-8199	78	30	)	)	PUNCT
cjfa-8199	78	31	defined	define	VERB
cjfa-8199	78	32	through	through	ADP
cjfa-8199	78	33	the	the	DET
cjfa-8199	78	34	national	national	ADJ
cjfa-8199	78	35	sustainable	sustainable	ADJ
cjfa-8199	78	36	development	development	NOUN
cjfa-8199	78	37	strategy	strategy	NOUN
cjfa-8199	78	38	and	and	CCONJ
cjfa-8199	78	39	environmental	environmental	ADJ
cjfa-8199	78	40	protection	protection	NOUN
cjfa-8199	78	41	and	and	CCONJ
cjfa-8199	78	42	energy	energy	NOUN
cjfa-8199	78	43	efficiency	efficiency	NOUN
cjfa-8199	78	44	fund	fund	NOUN
cjfa-8199	78	45	of	of	ADP
cjfa-8199	78	46	the	the	DET
cjfa-8199	78	47	republic	republic	NOUN
cjfa-8199	78	48	of	of	ADP
cjfa-8199	78	49	croatia	croatia	PROPN
cjfa-8199	78	50	,	,	PUNCT
cjfa-8199	78	51	in	in	ADP
cjfa-8199	78	52	recent	recent	ADJ
cjfa-8199	78	53	years	year	NOUN
cjfa-8199	78	54	have	have	AUX
cjfa-8199	78	55	given	give	VERB
cjfa-8199	78	56	way	way	NOUN
cjfa-8199	78	57	to	to	ADP
cjfa-8199	78	58	priority	priority	NOUN
cjfa-8199	78	59	of	of	ADP
cjfa-8199	78	60	application	application	NOUN
cjfa-8199	78	61	internationally	internationally	ADV
cjfa-8199	78	62	accepted	accept	VERB
cjfa-8199	78	63	standards	standard	NOUN
cjfa-8199	78	64	.	.	PUNCT
cjfa-8199	79	1	in	in	ADP
cjfa-8199	79	2	the	the	DET
cjfa-8199	79	3	eu	eu	PROPN
cjfa-8199	79	4	widely	widely	ADV
cjfa-8199	79	5	applied	apply	VERB
cjfa-8199	79	6	standard	standard	ADJ
cjfa-8199	79	7	emas	emas	PROPN
cjfa-8199	79	8	(	(	PUNCT
cjfa-8199	79	9	eco	eco	PROPN
cjfa-8199	79	10	management	management	NOUN
cjfa-8199	79	11	and	and	CCONJ
cjfa-8199	79	12	audit	audit	NOUN
cjfa-8199	79	13	scheme	scheme	NOUN
cjfa-8199	79	14	)	)	PUNCT
cjfa-8199	79	15	.	.	PUNCT
cjfa-8199	80	1	in	in	ADP
cjfa-8199	80	2	comparison	comparison	NOUN
cjfa-8199	80	3	to	to	ADP
cjfa-8199	80	4	the	the	DET
cjfa-8199	80	5	previous	previous	ADJ
cjfa-8199	80	6	survey	survey	NOUN
cjfa-8199	80	7	significant	significant	ADJ
cjfa-8199	80	8	progress	progress	NOUN
cjfa-8199	80	9	in	in	ADP
cjfa-8199	80	10	croatian	croatian	ADJ
cjfa-8199	80	11	companies	company	NOUN
cjfa-8199	80	12	can	can	AUX
cjfa-8199	80	13	be	be	AUX
cjfa-8199	80	14	noted	note	VERB
cjfa-8199	80	15	in	in	ADP
cjfa-8199	80	16	certification	certification	NOUN
cjfa-8199	80	17	of	of	ADP
cjfa-8199	80	18	different	different	ADJ
cjfa-8199	80	19	company	company	NOUN
cjfa-8199	80	20	processes	process	NOUN
cjfa-8199	80	21	,	,	PUNCT
cjfa-8199	80	22	using	use	VERB
cjfa-8199	80	23	international	international	ADJ
cjfa-8199	80	24	recognised	recognise	VERB
cjfa-8199	80	25	quality	quality	NOUN
cjfa-8199	80	26	,	,	PUNCT
cjfa-8199	80	27	and	and	CCONJ
cjfa-8199	80	28	ecoquality	ecoquality	NOUN
cjfa-8199	80	29	standards	standard	NOUN
cjfa-8199	80	30	.	.	PUNCT
cjfa-8199	81	1	figure	figure	NOUN
cjfa-8199	81	2	2	2	NUM
cjfa-8199	81	3	.	.	PUNCT
cjfa-8199	81	4	sustainability	sustainability	NOUN
cjfa-8199	81	5	reporting	reporting	NOUN
cjfa-8199	81	6	framework	framework	NOUN
cjfa-8199	81	7	used	use	VERB
cjfa-8199	81	8	by	by	ADP
cjfa-8199	81	9	croatian	croatian	ADJ
cjfa-8199	81	10	companies	company	NOUN
cjfa-8199	81	11	s	s	PART
cjfa-8199	81	12	o	o	NOUN
cjfa-8199	81	13	u	u	NOUN
cjfa-8199	81	14	r	r	NOUN
cjfa-8199	81	15	c	c	NOUN
cjfa-8199	81	16	e	e	NOUN
cjfa-8199	81	17	:	:	PUNCT
cjfa-8199	81	18	results	result	NOUN
cjfa-8199	81	19	of	of	ADP
cjfa-8199	81	20	empirical	empirical	ADJ
cjfa-8199	81	21	research	research	NOUN
cjfa-8199	81	22	.	.	PUNCT
cjfa-8199	82	1	further	further	ADJ
cjfa-8199	82	2	improvements	improvement	NOUN
cjfa-8199	82	3	can	can	AUX
cjfa-8199	82	4	be	be	AUX
cjfa-8199	82	5	expected	expect	VERB
cjfa-8199	82	6	,	,	PUNCT
cjfa-8199	82	7	if	if	SCONJ
cjfa-8199	82	8	through	through	ADP
cjfa-8199	82	9	the	the	DET
cjfa-8199	82	10	national	national	ADJ
cjfa-8199	82	11	legislation	legislation	NOUN
cjfa-8199	82	12	will	will	AUX
cjfa-8199	82	13	be	be	AUX
cjfa-8199	82	14	implemented	implement	VERB
cjfa-8199	82	15	new	new	ADJ
cjfa-8199	82	16	requirements	requirement	NOUN
cjfa-8199	82	17	of	of	ADP
cjfa-8199	82	18	eu	eu	PROPN
cjfa-8199	82	19	directive	directive	NOUN
cjfa-8199	82	20	in	in	ADP
cjfa-8199	82	21	field	field	NOUN
cjfa-8199	82	22	of	of	ADP
cjfa-8199	82	23	disclosure	disclosure	NOUN
cjfa-8199	82	24	milena	milena	NOUN
cjfa-8199	82	25	peršić	peršić	NOUN
cjfa-8199	82	26	,	,	PUNCT
cjfa-8199	82	27	katarina	katarina	PROPN
cjfa-8199	82	28	bakija	bakija	PROPN
cjfa-8199	82	29	,	,	PUNCT
cjfa-8199	82	30	dubravka	dubravka	PROPN
cjfa-8199	82	31	vlašić118	vlašić118	PROPN
cjfa-8199	82	32	non	non	ADJ
cjfa-8199	82	33	-	-	ADJ
cjfa-8199	82	34	financial	financial	ADJ
cjfa-8199	82	35	information	information	NOUN
cjfa-8199	82	36	.	.	PUNCT
cjfa-8199	83	1	the	the	DET
cjfa-8199	83	2	success	success	NOUN
cjfa-8199	83	3	of	of	ADP
cjfa-8199	83	4	the	the	DET
cjfa-8199	83	5	implementation	implementation	NOUN
cjfa-8199	83	6	of	of	ADP
cjfa-8199	83	7	the	the	DET
cjfa-8199	83	8	new	new	ADJ
cjfa-8199	83	9	eu	eu	PROPN
cjfa-8199	83	10	directive	directive	NOUN
cjfa-8199	83	11	can	can	AUX
cjfa-8199	83	12	guarantee	guarantee	VERB
cjfa-8199	83	13	the	the	DET
cjfa-8199	83	14	relationship	relationship	NOUN
cjfa-8199	83	15	with	with	ADP
cjfa-8199	83	16	globally	globally	ADV
cjfa-8199	83	17	recognized	recognize	VERB
cjfa-8199	83	18	sustainability	sustainability	NOUN
cjfa-8199	83	19	reporting	reporting	NOUN
cjfa-8199	83	20	standards	standard	NOUN
cjfa-8199	83	21	.	.	PUNCT
cjfa-8199	84	1	the	the	DET
cjfa-8199	84	2	next	next	ADJ
cjfa-8199	84	3	picture	picture	NOUN
cjfa-8199	84	4	present	present	VERB
cjfa-8199	84	5	the	the	DET
cjfa-8199	84	6	experiences	experience	NOUN
cjfa-8199	84	7	of	of	ADP
cjfa-8199	84	8	sustainability	sustainability	NOUN
cjfa-8199	84	9	oriented	orient	VERB
cjfa-8199	84	10	croatian	croatian	ADJ
cjfa-8199	84	11	companies	company	NOUN
cjfa-8199	84	12	,	,	PUNCT
cjfa-8199	84	13	in	in	ADP
cjfa-8199	84	14	using	use	VERB
cjfa-8199	84	15	sustainability	sustainability	NOUN
cjfa-8199	84	16	standards	standard	NOUN
cjfa-8199	84	17	in	in	ADP
cjfa-8199	84	18	preparing	prepare	VERB
cjfa-8199	84	19	sustainability	sustainability	NOUN
cjfa-8199	84	20	reports	report	NOUN
cjfa-8199	84	21	for	for	ADP
cjfa-8199	84	22	external	external	ADJ
cjfa-8199	84	23	users	user	NOUN
cjfa-8199	84	24	.	.	PUNCT
cjfa-8199	85	1	croatian	croatian	ADJ
cjfa-8199	85	2	companies	company	NOUN
cjfa-8199	85	3	follow	follow	VERB
cjfa-8199	85	4	globally	globally	ADV
cjfa-8199	85	5	recognised	recognise	VERB
cjfa-8199	85	6	principles	principle	NOUN
cjfa-8199	85	7	of	of	ADP
cjfa-8199	85	8	sustainability	sustainability	NOUN
cjfa-8199	85	9	reporting	reporting	NOUN
cjfa-8199	85	10	(	(	PUNCT
cjfa-8199	85	11	gri	gri	PROPN
cjfa-8199	85	12	,	,	PUNCT
cjfa-8199	85	13	un	un	PROPN
cjfa-8199	85	14	global	global	PROPN
cjfa-8199	85	15	compact	compact	PROPN
cjfa-8199	85	16	’s	’s	PART
cjfa-8199	85	17	requirements	requirement	NOUN
cjfa-8199	85	18	,	,	PUNCT
cjfa-8199	85	19	csr	csr	NOUN
cjfa-8199	85	20	index	index	NOUN
cjfa-8199	85	21	)	)	PUNCT
cjfa-8199	85	22	,	,	PUNCT
cjfa-8199	85	23	although	although	SCONJ
cjfa-8199	85	24	is	be	AUX
cjfa-8199	85	25	the	the	DET
cjfa-8199	85	26	first	first	ADJ
cjfa-8199	85	27	place	place	NOUN
cjfa-8199	85	28	reserved	reserve	VERB
cjfa-8199	85	29	for	for	ADP
cjfa-8199	85	30	national	national	ADJ
cjfa-8199	85	31	standards	standard	NOUN
cjfa-8199	85	32	(	(	PUNCT
cjfa-8199	85	33	cr	cr	X
cjfa-8199	85	34	bcsd	bcsd	PROPN
cjfa-8199	85	35	indicators	indicator	NOUN
cjfa-8199	85	36	)	)	PUNCT
cjfa-8199	85	37	prepared	prepare	VERB
cjfa-8199	85	38	by	by	ADP
cjfa-8199	85	39	croatian	croatian	PROPN
cjfa-8199	85	40	council	council	PROPN
cjfa-8199	85	41	for	for	ADP
cjfa-8199	85	42	sustainable	sustainable	ADJ
cjfa-8199	85	43	development	development	NOUN
cjfa-8199	85	44	or	or	CCONJ
cjfa-8199	85	45	other	other	ADJ
cjfa-8199	85	46	prepared	prepare	VERB
cjfa-8199	85	47	on	on	ADP
cjfa-8199	85	48	the	the	DET
cjfa-8199	85	49	local	local	ADJ
cjfa-8199	85	50	or	or	CCONJ
cjfa-8199	85	51	corporate	corporate	ADJ
cjfa-8199	85	52	level	level	NOUN
cjfa-8199	85	53	.	.	PUNCT
cjfa-8199	86	1	sustainability	sustainability	NOUN
cjfa-8199	86	2	reporting	reporting	NOUN
cjfa-8199	86	3	is	be	AUX
cjfa-8199	86	4	very	very	ADV
cjfa-8199	86	5	important	important	ADJ
cjfa-8199	86	6	because	because	SCONJ
cjfa-8199	86	7	mostly	mostly	ADV
cjfa-8199	86	8	croatian	croatian	ADJ
cjfa-8199	86	9	companies	company	NOUN
cjfa-8199	86	10	are	be	AUX
cjfa-8199	86	11	oriented	orient	VERB
cjfa-8199	86	12	towards	towards	ADP
cjfa-8199	86	13	foreign	foreign	ADJ
cjfa-8199	86	14	market	market	NOUN
cjfa-8199	86	15	(	(	PUNCT
cjfa-8199	86	16	proof	proof	NOUN
cjfa-8199	86	17	45	45	NUM
cjfa-8199	86	18	%	%	NOUN
cjfa-8199	86	19	of	of	ADP
cjfa-8199	86	20	investigates	investigate	VERB
cjfa-8199	86	21	companies	company	NOUN
cjfa-8199	86	22	in	in	ADP
cjfa-8199	86	23	the	the	DET
cjfa-8199	86	24	sample	sample	NOUN
cjfa-8199	86	25	gaining	gain	VERB
cjfa-8199	86	26	more	more	ADJ
cjfa-8199	86	27	than	than	ADP
cjfa-8199	86	28	50	50	NUM
cjfa-8199	86	29	%	%	NOUN
cjfa-8199	86	30	of	of	ADP
cjfa-8199	86	31	revenue	revenue	NOUN
cjfa-8199	86	32	on	on	ADP
cjfa-8199	86	33	the	the	DET
cjfa-8199	86	34	foreign	foreign	ADJ
cjfa-8199	86	35	markets	market	NOUN
cjfa-8199	86	36	)	)	PUNCT
cjfa-8199	86	37	.	.	PUNCT
cjfa-8199	87	1	looking	look	VERB
cjfa-8199	87	2	more	more	ADV
cjfa-8199	87	3	closely	closely	ADV
cjfa-8199	87	4	to	to	ADP
cjfa-8199	87	5	the	the	DET
cjfa-8199	87	6	sustainability	sustainability	NOUN
cjfa-8199	87	7	element	element	NOUN
cjfa-8199	87	8	of	of	ADP
cjfa-8199	87	9	development	development	NOUN
cjfa-8199	87	10	,	,	PUNCT
cjfa-8199	87	11	respondents	respondent	NOUN
cjfa-8199	87	12	in	in	ADP
cjfa-8199	87	13	croatian	croatian	ADJ
cjfa-8199	87	14	companies	company	NOUN
cjfa-8199	87	15	placed	place	VERB
cjfa-8199	87	16	the	the	DET
cjfa-8199	87	17	greatest	great	ADJ
cjfa-8199	87	18	importance	importance	NOUN
cjfa-8199	87	19	on	on	ADP
cjfa-8199	87	20	compliance	compliance	NOUN
cjfa-8199	87	21	with	with	ADP
cjfa-8199	87	22	the	the	DET
cjfa-8199	87	23	sustainability	sustainability	NOUN
cjfa-8199	87	24	regulations	regulation	NOUN
cjfa-8199	87	25	(	(	PUNCT
cjfa-8199	87	26	100	100	NUM
cjfa-8199	87	27	%	%	NOUN
cjfa-8199	87	28	)	)	PUNCT
cjfa-8199	87	29	,	,	PUNCT
cjfa-8199	87	30	which	which	PRON
cjfa-8199	87	31	is	be	AUX
cjfa-8199	87	32	in	in	ADP
cjfa-8199	87	33	some	some	DET
cjfa-8199	87	34	way	way	NOUN
cjfa-8199	87	35	the	the	DET
cjfa-8199	87	36	precondition	precondition	NOUN
cjfa-8199	87	37	for	for	ADP
cjfa-8199	87	38	future	future	ADJ
cjfa-8199	87	39	successful	successful	ADJ
cjfa-8199	87	40	implementation	implementation	NOUN
cjfa-8199	87	41	on	on	ADP
cjfa-8199	87	42	new	new	ADJ
cjfa-8199	87	43	directive	directive	NOUN
cjfa-8199	87	44	.	.	PUNCT
cjfa-8199	88	1	as	as	SCONJ
cjfa-8199	88	2	is	be	AUX
cjfa-8199	88	3	the	the	DET
cjfa-8199	88	4	sustainable	sustainable	ADJ
cjfa-8199	88	5	development	development	NOUN
cjfa-8199	88	6	the	the	DET
cjfa-8199	88	7	strategic	strategic	ADJ
cjfa-8199	88	8	priority	priority	NOUN
cjfa-8199	88	9	of	of	ADP
cjfa-8199	88	10	modern	modern	ADJ
cjfa-8199	88	11	business	business	NOUN
cjfa-8199	88	12	,	,	PUNCT
cjfa-8199	88	13	sustainability	sustainability	NOUN
cjfa-8199	88	14	reporting	reporting	NOUN
cjfa-8199	88	15	system	system	NOUN
cjfa-8199	88	16	has	have	VERB
cjfa-8199	88	17	to	to	PART
cjfa-8199	88	18	be	be	AUX
cjfa-8199	88	19	also	also	ADV
cjfa-8199	88	20	strategically	strategically	ADV
cjfa-8199	88	21	oriented	orient	VERB
cjfa-8199	88	22	.	.	PUNCT
cjfa-8199	89	1	research	research	NOUN
cjfa-8199	89	2	results	result	NOUN
cjfa-8199	89	3	show	show	VERB
cjfa-8199	89	4	that	that	SCONJ
cjfa-8199	89	5	60	60	NUM
cjfa-8199	89	6	%	%	NOUN
cjfa-8199	89	7	of	of	ADP
cjfa-8199	89	8	croatian	croatian	ADJ
cjfa-8199	89	9	companies	company	NOUN
cjfa-8199	89	10	prepare	prepare	VERB
cjfa-8199	89	11	long	long	ADJ
cjfa-8199	89	12	-	-	PUNCT
cjfa-8199	89	13	term	term	NOUN
cjfa-8199	89	14	goals	goal	NOUN
cjfa-8199	89	15	in	in	ADP
cjfa-8199	89	16	the	the	DET
cjfa-8199	89	17	frame	frame	NOUN
cjfa-8199	89	18	of	of	ADP
cjfa-8199	89	19	strategic	strategic	ADJ
cjfa-8199	89	20	plans	plan	NOUN
cjfa-8199	89	21	,	,	PUNCT
cjfa-8199	89	22	which	which	PRON
cjfa-8199	89	23	should	should	AUX
cjfa-8199	89	24	be	be	AUX
cjfa-8199	89	25	prepared	prepare	VERB
cjfa-8199	89	26	in	in	ADP
cjfa-8199	89	27	accordance	accordance	NOUN
cjfa-8199	89	28	with	with	ADP
cjfa-8199	89	29	the	the	DET
cjfa-8199	89	30	strategic	strategic	ADJ
cjfa-8199	89	31	management	management	NOUN
cjfa-8199	89	32	requirements	requirement	NOUN
cjfa-8199	89	33	.	.	PUNCT
cjfa-8199	90	1	research	research	NOUN
cjfa-8199	90	2	results	result	NOUN
cjfa-8199	90	3	show	show	VERB
cjfa-8199	90	4	that	that	SCONJ
cjfa-8199	90	5	the	the	DET
cjfa-8199	90	6	highest	high	ADJ
cjfa-8199	90	7	priority	priority	NOUN
cjfa-8199	90	8	of	of	ADP
cjfa-8199	90	9	strategic	strategic	ADJ
cjfa-8199	90	10	management	management	NOUN
cjfa-8199	90	11	in	in	ADP
cjfa-8199	90	12	croatian	croatian	ADJ
cjfa-8199	90	13	companies	company	NOUN
cjfa-8199	90	14	is	be	AUX
cjfa-8199	90	15	given	give	VERB
cjfa-8199	90	16	to	to	ADP
cjfa-8199	90	17	ensuring	ensure	VERB
cjfa-8199	90	18	customer	customer	NOUN
cjfa-8199	90	19	satisfaction	satisfaction	NOUN
cjfa-8199	90	20	(	(	PUNCT
cjfa-8199	90	21	90	90	NUM
cjfa-8199	90	22	%	%	NOUN
cjfa-8199	90	23	)	)	PUNCT
cjfa-8199	90	24	,	,	PUNCT
cjfa-8199	90	25	following	follow	VERB
cjfa-8199	90	26	regular	regular	ADJ
cjfa-8199	90	27	payment	payment	NOUN
cjfa-8199	90	28	of	of	ADP
cjfa-8199	90	29	salaries	salary	NOUN
cjfa-8199	90	30	(	(	PUNCT
cjfa-8199	90	31	87	87	NUM
cjfa-8199	90	32	%	%	NOUN
cjfa-8199	90	33	)	)	PUNCT
cjfa-8199	90	34	,	,	PUNCT
cjfa-8199	90	35	sales	sale	NOUN
cjfa-8199	90	36	growth	growth	NOUN
cjfa-8199	90	37	(	(	PUNCT
cjfa-8199	90	38	80	80	NUM
cjfa-8199	90	39	%	%	NOUN
cjfa-8199	90	40	)	)	PUNCT
cjfa-8199	90	41	,	,	PUNCT
cjfa-8199	90	42	cost	cost	NOUN
cjfa-8199	90	43	reduction	reduction	NOUN
cjfa-8199	90	44	(	(	PUNCT
cjfa-8199	90	45	79	79	NUM
cjfa-8199	90	46	%	%	NOUN
cjfa-8199	90	47	)	)	PUNCT
cjfa-8199	90	48	,	,	PUNCT
cjfa-8199	90	49	new	new	ADJ
cjfa-8199	90	50	product	product	NOUN
cjfa-8199	90	51	development	development	NOUN
cjfa-8199	90	52	(	(	PUNCT
cjfa-8199	90	53	65	65	NUM
cjfa-8199	90	54	%	%	NOUN
cjfa-8199	90	55	)	)	PUNCT
cjfa-8199	90	56	.	.	PUNCT
cjfa-8199	91	1	as	as	SCONJ
cjfa-8199	91	2	can	can	AUX
cjfa-8199	91	3	be	be	AUX
cjfa-8199	91	4	seen	see	VERB
cjfa-8199	91	5	in	in	ADP
cjfa-8199	91	6	the	the	DET
cjfa-8199	91	7	following	follow	VERB
cjfa-8199	91	8	figure	figure	NOUN
cjfa-8199	91	9	,	,	PUNCT
cjfa-8199	91	10	croatian	croatian	ADJ
cjfa-8199	91	11	managers	manager	NOUN
cjfa-8199	91	12	are	be	AUX
cjfa-8199	91	13	primarily	primarily	ADV
cjfa-8199	91	14	focused	focus	VERB
cjfa-8199	91	15	on	on	ADP
cjfa-8199	91	16	the	the	DET
cjfa-8199	91	17	achievement	achievement	NOUN
cjfa-8199	91	18	of	of	ADP
cjfa-8199	91	19	economic	economic	ADJ
cjfa-8199	91	20	objectives	objective	NOUN
cjfa-8199	91	21	.	.	PUNCT
cjfa-8199	92	1	unfortunately	unfortunately	ADV
cjfa-8199	92	2	,	,	PUNCT
cjfa-8199	92	3	environment	environment	NOUN
cjfa-8199	92	4	care	care	NOUN
cjfa-8199	92	5	(	(	PUNCT
cjfa-8199	92	6	59	59	NUM
cjfa-8199	92	7	%	%	NOUN
cjfa-8199	92	8	)	)	PUNCT
cjfa-8199	92	9	are	be	AUX
cjfa-8199	92	10	not	not	PART
cjfa-8199	92	11	ranked	rank	VERB
cjfa-8199	92	12	as	as	ADP
cjfa-8199	92	13	the	the	DET
cjfa-8199	92	14	highest	high	ADJ
cjfa-8199	92	15	priority	priority	NOUN
cjfa-8199	92	16	,	,	PUNCT
cjfa-8199	92	17	as	as	ADV
cjfa-8199	92	18	well	well	ADV
cjfa-8199	92	19	as	as	ADP
cjfa-8199	92	20	the	the	DET
cjfa-8199	92	21	improvement	improvement	NOUN
cjfa-8199	92	22	of	of	ADP
cjfa-8199	92	23	relations	relation	NOUN
cjfa-8199	92	24	with	with	ADP
cjfa-8199	92	25	the	the	DET
cjfa-8199	92	26	community	community	NOUN
cjfa-8199	92	27	(	(	PUNCT
cjfa-8199	92	28	53	53	NUM
cjfa-8199	92	29	%	%	NOUN
cjfa-8199	92	30	)	)	PUNCT
cjfa-8199	92	31	,	,	PUNCT
cjfa-8199	92	32	thus	thus	ADV
cjfa-8199	92	33	the	the	DET
cjfa-8199	92	34	environmental	environmental	ADJ
cjfa-8199	92	35	and	and	CCONJ
cjfa-8199	92	36	social	social	ADJ
cjfa-8199	92	37	objectives	objective	NOUN
cjfa-8199	92	38	are	be	AUX
cjfa-8199	92	39	ranked	rank	VERB
cjfa-8199	92	40	lower	low	ADJ
cjfa-8199	92	41	than	than	ADP
cjfa-8199	92	42	economic	economic	ADJ
cjfa-8199	92	43	.	.	PUNCT
cjfa-8199	93	1	in	in	ADP
cjfa-8199	93	2	strategic	strategic	ADJ
cjfa-8199	93	3	approach	approach	NOUN
cjfa-8199	93	4	financial	financial	ADJ
cjfa-8199	93	5	and	and	CCONJ
cjfa-8199	93	6	non	non	ADJ
cjfa-8199	93	7	-	-	ADJ
cjfa-8199	93	8	financial	financial	ADJ
cjfa-8199	93	9	goals	goal	NOUN
cjfa-8199	93	10	are	be	AUX
cjfa-8199	93	11	interlaced	interlaced	ADJ
cjfa-8199	93	12	and	and	CCONJ
cjfa-8199	93	13	higher	high	ADJ
cjfa-8199	93	14	emphasis	emphasis	NOUN
cjfa-8199	93	15	is	be	AUX
cjfa-8199	93	16	on	on	ADP
cjfa-8199	93	17	the	the	DET
cjfa-8199	93	18	use	use	NOUN
cjfa-8199	93	19	of	of	ADP
cjfa-8199	93	20	financial	financial	ADJ
cjfa-8199	93	21	indicators	indicator	NOUN
cjfa-8199	93	22	in	in	ADP
cjfa-8199	93	23	the	the	DET
cjfa-8199	93	24	process	process	NOUN
cjfa-8199	93	25	of	of	ADP
cjfa-8199	93	26	preparing	prepare	VERB
cjfa-8199	93	27	and	and	CCONJ
cjfa-8199	93	28	evaluating	evaluate	VERB
cjfa-8199	93	29	the	the	DET
cjfa-8199	93	30	strategy	strategy	NOUN
cjfa-8199	93	31	.	.	PUNCT
cjfa-8199	94	1	it	it	PRON
cjfa-8199	94	2	is	be	AUX
cjfa-8199	94	3	therefore	therefore	ADV
cjfa-8199	94	4	necessary	necessary	ADJ
cjfa-8199	94	5	to	to	PART
cjfa-8199	94	6	act	act	VERB
cjfa-8199	94	7	in	in	ADP
cjfa-8199	94	8	direction	direction	NOUN
cjfa-8199	94	9	of	of	ADP
cjfa-8199	94	10	raising	raise	VERB
cjfa-8199	94	11	awareness	awareness	NOUN
cjfa-8199	94	12	of	of	ADP
cjfa-8199	94	13	management	management	NOUN
cjfa-8199	94	14	in	in	ADP
cjfa-8199	94	15	field	field	NOUN
cjfa-8199	94	16	of	of	ADP
cjfa-8199	94	17	sustainable	sustainable	ADJ
cjfa-8199	94	18	development	development	NOUN
cjfa-8199	94	19	,	,	PUNCT
cjfa-8199	94	20	through	through	ADP
cjfa-8199	94	21	the	the	DET
cjfa-8199	94	22	competition	competition	NOUN
cjfa-8199	94	23	of	of	ADP
cjfa-8199	94	24	sustainability	sustainability	NOUN
cjfa-8199	94	25	results	result	NOUN
cjfa-8199	94	26	,	,	PUNCT
cjfa-8199	94	27	based	base	VERB
cjfa-8199	94	28	on	on	ADP
cjfa-8199	94	29	benchmarking	benchmarke	VERB
cjfa-8199	94	30	of	of	ADP
cjfa-8199	94	31	presented	present	VERB
cjfa-8199	94	32	sustainability	sustainability	NOUN
cjfa-8199	94	33	information	information	NOUN
cjfa-8199	94	34	for	for	ADP
cjfa-8199	94	35	external	external	ADJ
cjfa-8199	94	36	users	user	NOUN
cjfa-8199	94	37	.	.	PUNCT
cjfa-8199	95	1	framework	framework	NOUN
cjfa-8199	95	2	for	for	ADP
cjfa-8199	95	3	improving	improve	VERB
cjfa-8199	95	4	quality	quality	NOUN
cjfa-8199	95	5	and	and	CCONJ
cjfa-8199	95	6	comparability	comparability	NOUN
cjfa-8199	95	7	…	…	PUNCT
cjfa-8199	95	8	119	119	NUM
cjfa-8199	95	9	figure	figure	NOUN
cjfa-8199	95	10	3	3	NUM
cjfa-8199	95	11	.	.	PUNCT
cjfa-8199	95	12	ranking	rank	VERB
cjfa-8199	95	13	priority	priority	NOUN
cjfa-8199	95	14	of	of	ADP
cjfa-8199	95	15	strategic	strategic	ADJ
cjfa-8199	95	16	goals	goal	NOUN
cjfa-8199	95	17	in	in	ADP
cjfa-8199	95	18	the	the	DET
cjfa-8199	95	19	croatian	croatian	ADJ
cjfa-8199	95	20	companies	company	NOUN
cjfa-8199	95	21	s	s	PART
cjfa-8199	95	22	o	o	NOUN
cjfa-8199	95	23	u	u	NOUN
cjfa-8199	95	24	r	r	NOUN
cjfa-8199	95	25	c	c	NOUN
cjfa-8199	95	26	e	e	NOUN
cjfa-8199	95	27	:	:	PUNCT
cjfa-8199	95	28	results	result	NOUN
cjfa-8199	95	29	of	of	ADP
cjfa-8199	95	30	empirical	empirical	ADJ
cjfa-8199	95	31	research	research	NOUN
cjfa-8199	95	32	.	.	PUNCT
cjfa-8199	96	1	sustainable	sustainable	ADJ
cjfa-8199	96	2	reporting	reporting	NOUN
cjfa-8199	96	3	system	system	NOUN
cjfa-8199	96	4	of	of	ADP
cjfa-8199	96	5	croatian	croatian	ADJ
cjfa-8199	96	6	companies	company	NOUN
cjfa-8199	96	7	outlines	outline	VERB
cjfa-8199	96	8	the	the	DET
cjfa-8199	96	9	website	website	NOUN
cjfa-8199	96	10	of	of	ADP
cjfa-8199	96	11	hr	hr	PROPN
cjfa-8199	96	12	bcsd	bcsd	NOUN
cjfa-8199	96	13	where	where	SCONJ
cjfa-8199	96	14	members	member	NOUN
cjfa-8199	96	15	of	of	ADP
cjfa-8199	96	16	corporate	corporate	ADJ
cjfa-8199	96	17	social	social	ADJ
cjfa-8199	96	18	responsibility	responsibility	NOUN
cjfa-8199	96	19	group	group	NOUN
cjfa-8199	96	20	collected	collect	VERB
cjfa-8199	96	21	and	and	CCONJ
cjfa-8199	96	22	presented	present	VERB
cjfa-8199	96	23	their	their	PRON
cjfa-8199	96	24	results	result	NOUN
cjfa-8199	96	25	in	in	ADP
cjfa-8199	96	26	sustainability	sustainability	NOUN
cjfa-8199	96	27	report	report	NOUN
cjfa-8199	96	28	through	through	ADP
cjfa-8199	96	29	different	different	ADJ
cjfa-8199	96	30	names	name	NOUN
cjfa-8199	96	31	and	and	CCONJ
cjfa-8199	96	32	content	content	NOUN
cjfa-8199	96	33	.	.	PUNCT
cjfa-8199	97	1	the	the	DET
cjfa-8199	97	2	most	most	ADV
cjfa-8199	97	3	commonly	commonly	ADV
cjfa-8199	97	4	used	use	VERB
cjfa-8199	97	5	term	term	NOUN
cjfa-8199	97	6	is	be	AUX
cjfa-8199	97	7	“	"	PUNCT
cjfa-8199	97	8	report	report	NOUN
cjfa-8199	97	9	of	of	ADP
cjfa-8199	97	10	sustainable	sustainable	ADJ
cjfa-8199	97	11	development	development	NOUN
cjfa-8199	97	12	”	"	PUNCT
cjfa-8199	97	13	(	(	PUNCT
cjfa-8199	97	14	34,7	34,7	NOUN
cjfa-8199	97	15	%	%	NOUN
cjfa-8199	97	16	)	)	PUNCT
cjfa-8199	97	17	or	or	CCONJ
cjfa-8199	97	18	“	"	PUNCT
cjfa-8199	97	19	sustainability	sustainability	NOUN
cjfa-8199	97	20	report	report	NOUN
cjfa-8199	97	21	”	"	PUNCT
cjfa-8199	97	22	(	(	PUNCT
cjfa-8199	97	23	22,2	22,2	NUM
cjfa-8199	97	24	%	%	NOUN
cjfa-8199	97	25	)	)	PUNCT
cjfa-8199	97	26	,	,	PUNCT
cjfa-8199	97	27	following	follow	VERB
cjfa-8199	97	28	by	by	ADP
cjfa-8199	97	29	“	"	PUNCT
cjfa-8199	97	30	environmental	environmental	ADJ
cjfa-8199	97	31	protection	protection	NOUN
cjfa-8199	97	32	report	report	NOUN
cjfa-8199	97	33	”	"	PUNCT
cjfa-8199	97	34	(	(	PUNCT
cjfa-8199	97	35	15,3	15,3	NUM
cjfa-8199	97	36	%	%	NOUN
cjfa-8199	97	37	)	)	PUNCT
cjfa-8199	97	38	,	,	PUNCT
cjfa-8199	97	39	“	"	PUNCT
cjfa-8199	97	40	report	report	NOUN
cjfa-8199	97	41	on	on	ADP
cjfa-8199	97	42	socially	socially	ADV
cjfa-8199	97	43	responsible	responsible	ADJ
cjfa-8199	97	44	business	business	NOUN
cjfa-8199	97	45	”	"	PUNCT
cjfa-8199	97	46	,	,	PUNCT
cjfa-8199	97	47	“	"	PUNCT
cjfa-8199	97	48	corporate	corporate	ADJ
cjfa-8199	97	49	social	social	ADJ
cjfa-8199	97	50	responsibility	responsibility	NOUN
cjfa-8199	97	51	”	"	PUNCT
cjfa-8199	97	52	,	,	PUNCT
cjfa-8199	97	53	“	"	PUNCT
cjfa-8199	97	54	social	social	ADJ
cjfa-8199	97	55	report	report	NOUN
cjfa-8199	97	56	”	"	PUNCT
cjfa-8199	97	57	,	,	PUNCT
cjfa-8199	97	58	“	"	PUNCT
cjfa-8199	97	59	sustainability	sustainability	NOUN
cjfa-8199	97	60	and	and	CCONJ
cjfa-8199	97	61	social	social	ADJ
cjfa-8199	97	62	responsibility	responsibility	NOUN
cjfa-8199	97	63	report	report	NOUN
cjfa-8199	97	64	”	"	PUNCT
cjfa-8199	97	65	,	,	PUNCT
cjfa-8199	97	66	“	"	PUNCT
cjfa-8199	97	67	progress	progress	NOUN
cjfa-8199	97	68	report	report	NOUN
cjfa-8199	97	69	”	"	PUNCT
cjfa-8199	97	70	(	(	PUNCT
cjfa-8199	97	71	1,4	1,4	NUM
cjfa-8199	97	72	%	%	NOUN
cjfa-8199	97	73	to	to	ADP
cjfa-8199	97	74	the	the	DET
cjfa-8199	97	75	9,7	9,7	NUM
cjfa-8199	97	76	%	%	NOUN
cjfa-8199	97	77	)	)	PUNCT
cjfa-8199	97	78	,	,	PUNCT
cjfa-8199	97	79	or	or	CCONJ
cjfa-8199	97	80	simply	simply	ADV
cjfa-8199	97	81	“	"	PUNCT
cjfa-8199	97	82	annual	annual	ADJ
cjfa-8199	97	83	report	report	NOUN
cjfa-8199	97	84	”	"	PUNCT
cjfa-8199	97	85	(	(	PUNCT
cjfa-8199	97	86	4	4	NUM
cjfa-8199	97	87	%	%	NOUN
cjfa-8199	97	88	)	)	PUNCT
cjfa-8199	97	89	.	.	PUNCT
cjfa-8199	98	1	in	in	ADP
cjfa-8199	98	2	the	the	DET
cjfa-8199	98	3	last	last	ADJ
cjfa-8199	98	4	three	three	NUM
cjfa-8199	98	5	years	year	NOUN
cjfa-8199	98	6	of	of	ADP
cjfa-8199	98	7	examination	examination	NOUN
cjfa-8199	98	8	,	,	PUNCT
cjfa-8199	98	9	only	only	ADV
cjfa-8199	98	10	about	about	ADV
cjfa-8199	98	11	5	5	NUM
cjfa-8199	98	12	%	%	NOUN
cjfa-8199	98	13	of	of	ADP
cjfa-8199	98	14	listed	list	VERB
cjfa-8199	98	15	companies	company	NOUN
cjfa-8199	98	16	in	in	ADP
cjfa-8199	98	17	croatia	croatia	PROPN
cjfa-8199	98	18	disclosed	disclose	VERB
cjfa-8199	98	19	their	their	PRON
cjfa-8199	98	20	sustainability	sustainability	NOUN
cjfa-8199	98	21	report	report	NOUN
cjfa-8199	98	22	for	for	ADP
cjfa-8199	98	23	public	public	ADJ
cjfa-8199	98	24	use	use	NOUN
cjfa-8199	98	25	.	.	PUNCT
cjfa-8199	99	1	as	as	SCONJ
cjfa-8199	99	2	their	their	PRON
cjfa-8199	99	3	volume	volume	NOUN
cjfa-8199	99	4	,	,	PUNCT
cjfa-8199	99	5	manner	manner	NOUN
cjfa-8199	99	6	and	and	CCONJ
cjfa-8199	99	7	character	character	NOUN
cjfa-8199	99	8	are	be	AUX
cjfa-8199	99	9	very	very	ADV
cjfa-8199	99	10	different	different	ADJ
cjfa-8199	99	11	,	,	PUNCT
cjfa-8199	99	12	presented	present	VERB
cjfa-8199	99	13	information	information	NOUN
cjfa-8199	99	14	is	be	AUX
cjfa-8199	99	15	not	not	PART
cjfa-8199	99	16	suitable	suitable	ADJ
cjfa-8199	99	17	for	for	ADP
cjfa-8199	99	18	comparison	comparison	NOUN
cjfa-8199	99	19	,	,	PUNCT
cjfa-8199	99	20	and	and	CCONJ
cjfa-8199	99	21	need	need	VERB
cjfa-8199	99	22	to	to	PART
cjfa-8199	99	23	be	be	AUX
cjfa-8199	99	24	used	use	VERB
cjfa-8199	99	25	minimum	minimum	NOUN
cjfa-8199	99	26	of	of	ADP
cjfa-8199	99	27	common	common	ADJ
cjfa-8199	99	28	indicators	indicator	NOUN
cjfa-8199	99	29	as	as	ADP
cjfa-8199	99	30	a	a	DET
cjfa-8199	99	31	prerequisite	prerequisite	NOUN
cjfa-8199	99	32	for	for	ADP
cjfa-8199	99	33	introduce	introduce	NOUN
cjfa-8199	99	34	benchmarking	benchmarking	NOUN
cjfa-8199	99	35	process	process	NOUN
cjfa-8199	99	36	.	.	PUNCT
cjfa-8199	100	1	until	until	ADP
cjfa-8199	100	2	then	then	ADV
cjfa-8199	100	3	,	,	PUNCT
cjfa-8199	100	4	these	these	DET
cjfa-8199	100	5	reports	report	NOUN
cjfa-8199	100	6	will	will	AUX
cjfa-8199	100	7	remain	remain	VERB
cjfa-8199	100	8	to	to	PART
cjfa-8199	100	9	satisfy	satisfy	VERB
cjfa-8199	100	10	formality	formality	NOUN
cjfa-8199	100	11	,	,	PUNCT
cjfa-8199	100	12	and	and	CCONJ
cjfa-8199	100	13	not	not	PART
cjfa-8199	100	14	with	with	ADP
cjfa-8199	100	15	the	the	DET
cjfa-8199	100	16	intention	intention	NOUN
cjfa-8199	100	17	to	to	PART
cjfa-8199	100	18	be	be	AUX
cjfa-8199	100	19	really	really	ADV
cjfa-8199	100	20	involved	involve	VERB
cjfa-8199	100	21	in	in	ADP
cjfa-8199	100	22	the	the	DET
cjfa-8199	100	23	process	process	NOUN
cjfa-8199	100	24	of	of	ADP
cjfa-8199	100	25	achieving	achieve	VERB
cjfa-8199	100	26	goals	goal	NOUN
cjfa-8199	100	27	of	of	ADP
cjfa-8199	100	28	sustainable	sustainable	ADJ
cjfa-8199	100	29	development	development	NOUN
cjfa-8199	100	30	presented	present	VERB
cjfa-8199	100	31	,	,	PUNCT
cjfa-8199	100	32	as	as	SCONJ
cjfa-8199	100	33	presented	present	VERB
cjfa-8199	100	34	in	in	ADP
cjfa-8199	100	35	the	the	DET
cjfa-8199	100	36	national	national	ADJ
cjfa-8199	100	37	sustainable	sustainable	ADJ
cjfa-8199	100	38	development	development	NOUN
cjfa-8199	100	39	strategy	strategy	NOUN
cjfa-8199	100	40	.	.	PUNCT
cjfa-8199	101	1	some	some	DET
cjfa-8199	101	2	activities	activity	NOUN
cjfa-8199	101	3	of	of	ADP
cjfa-8199	101	4	hr	hr	NOUN
cjfa-8199	101	5	bcsd	bcsd	PROPN
cjfa-8199	101	6	and	and	CCONJ
cjfa-8199	101	7	csr	csr	NOUN
cjfa-8199	101	8	group	group	NOUN
cjfa-8199	101	9	indicate	indicate	VERB
cjfa-8199	101	10	that	that	PRON
cjfa-8199	101	11	can	can	AUX
cjfa-8199	101	12	be	be	AUX
cjfa-8199	101	13	expected	expect	VERB
cjfa-8199	101	14	improvements	improvement	NOUN
cjfa-8199	101	15	through	through	ADP
cjfa-8199	101	16	using	use	VERB
cjfa-8199	101	17	csr	csr	NOUN
cjfa-8199	101	18	milena	milena	NOUN
cjfa-8199	101	19	peršić	peršić	NOUN
cjfa-8199	101	20	,	,	PUNCT
cjfa-8199	101	21	katarina	katarina	PROPN
cjfa-8199	101	22	bakija	bakija	PROPN
cjfa-8199	101	23	,	,	PUNCT
cjfa-8199	101	24	dubravka	dubravka	PROPN
cjfa-8199	101	25	vlašić120	vlašić120	PROPN
cjfa-8199	101	26	index	index	NOUN
cjfa-8199	101	27	(	(	PUNCT
cjfa-8199	101	28	omazi	omazi	PROPN
cjfa-8199	101	29	,	,	PUNCT
cjfa-8199	101	30	vlahov	vlahov	PROPN
cjfa-8199	101	31	2011	2011	NUM
cjfa-8199	101	32	,	,	PUNCT
cjfa-8199	101	33	44–52	44–52	NUM
cjfa-8199	101	34	)	)	PUNCT
cjfa-8199	101	35	,	,	PUNCT
cjfa-8199	101	36	on	on	ADP
cjfa-8199	101	37	which	which	PRON
cjfa-8199	101	38	may	may	AUX
cjfa-8199	101	39	be	be	AUX
cjfa-8199	101	40	based	base	VERB
cjfa-8199	101	41	benchmarking	benchmarke	VERB
cjfa-8199	101	42	of	of	ADP
cjfa-8199	101	43	sustainability	sustainability	NOUN
cjfa-8199	101	44	results	result	NOUN
cjfa-8199	101	45	of	of	ADP
cjfa-8199	101	46	croatian	croatian	ADJ
cjfa-8199	101	47	companies	company	NOUN
cjfa-8199	101	48	.	.	PUNCT
cjfa-8199	102	1	the	the	DET
cjfa-8199	102	2	quality	quality	NOUN
cjfa-8199	102	3	of	of	ADP
cjfa-8199	102	4	sustainability	sustainability	NOUN
cjfa-8199	102	5	information	information	NOUN
cjfa-8199	102	6	presented	present	VERB
cjfa-8199	102	7	in	in	ADP
cjfa-8199	102	8	reports	report	NOUN
cjfa-8199	102	9	for	for	ADP
cjfa-8199	102	10	external	external	ADJ
cjfa-8199	102	11	users	user	NOUN
cjfa-8199	102	12	and	and	CCONJ
cjfa-8199	102	13	directed	direct	VERB
cjfa-8199	102	14	in	in	ADP
cjfa-8199	102	15	the	the	DET
cjfa-8199	102	16	process	process	NOUN
cjfa-8199	102	17	of	of	ADP
cjfa-8199	102	18	strategic	strategic	ADJ
cjfa-8199	102	19	planning	planning	NOUN
cjfa-8199	102	20	,	,	PUNCT
cjfa-8199	102	21	depends	depend	VERB
cjfa-8199	102	22	of	of	ADP
cjfa-8199	102	23	quality	quality	NOUN
cjfa-8199	102	24	of	of	ADP
cjfa-8199	102	25	internal	internal	ADJ
cjfa-8199	102	26	accounting	accounting	NOUN
cjfa-8199	102	27	and	and	CCONJ
cjfa-8199	102	28	system	system	NOUN
cjfa-8199	102	29	of	of	ADP
cjfa-8199	102	30	collecting	collect	VERB
cjfa-8199	102	31	and	and	CCONJ
cjfa-8199	102	32	presenting	present	VERB
cjfa-8199	102	33	sustainability	sustainability	NOUN
cjfa-8199	102	34	information	information	NOUN
cjfa-8199	102	35	on	on	ADP
cjfa-8199	102	36	the	the	DET
cjfa-8199	102	37	daily	daily	ADJ
cjfa-8199	102	38	and	and	CCONJ
cjfa-8199	102	39	monthly	monthly	ADJ
cjfa-8199	102	40	level	level	NOUN
cjfa-8199	102	41	,	,	PUNCT
cjfa-8199	102	42	which	which	PRON
cjfa-8199	102	43	required	require	VERB
cjfa-8199	102	44	high	high	ADJ
cjfa-8199	102	45	level	level	NOUN
cjfa-8199	102	46	of	of	ADP
cjfa-8199	102	47	harmonization	harmonization	NOUN
cjfa-8199	102	48	between	between	ADP
cjfa-8199	102	49	internal	internal	ADJ
cjfa-8199	102	50	and	and	CCONJ
cjfa-8199	102	51	external	external	ADJ
cjfa-8199	102	52	sustainability	sustainability	NOUN
cjfa-8199	102	53	reporting	reporting	NOUN
cjfa-8199	102	54	system	system	NOUN
cjfa-8199	102	55	.	.	PUNCT
cjfa-8199	103	1	starting	start	VERB
cjfa-8199	103	2	point	point	NOUN
cjfa-8199	103	3	to	to	PART
cjfa-8199	103	4	achieve	achieve	VERB
cjfa-8199	103	5	this	this	DET
cjfa-8199	103	6	goals	goal	NOUN
cjfa-8199	103	7	are	be	AUX
cjfa-8199	103	8	good	good	ADJ
cjfa-8199	103	9	experiences	experience	NOUN
cjfa-8199	103	10	of	of	ADP
cjfa-8199	103	11	segment	segment	NOUN
cjfa-8199	103	12	(	(	PUNCT
cjfa-8199	103	13	financial	financial	ADJ
cjfa-8199	103	14	)	)	PUNCT
cjfa-8199	103	15	reporting	reporting	NOUN
cjfa-8199	103	16	,	,	PUNCT
cjfa-8199	103	17	widely	widely	ADV
cjfa-8199	103	18	used	use	VERB
cjfa-8199	103	19	in	in	ADP
cjfa-8199	103	20	croatian	croatian	ADJ
cjfa-8199	103	21	companies	company	NOUN
cjfa-8199	103	22	and	and	CCONJ
cjfa-8199	103	23	based	base	VERB
cjfa-8199	103	24	on	on	ADP
cjfa-8199	103	25	using	use	VERB
cjfa-8199	103	26	international	international	ADJ
cjfa-8199	103	27	financial	financial	ADJ
cjfa-8199	103	28	reporting	reporting	NOUN
cjfa-8199	103	29	standard	standard	ADJ
cjfa-8199	103	30	8	8	NUM
cjfa-8199	103	31	(	(	PUNCT
cjfa-8199	103	32	ifrs	ifrs	NOUN
cjfa-8199	103	33	8	8	NUM
cjfa-8199	103	34	2009	2009	NUM
cjfa-8199	103	35	)	)	PUNCT
cjfa-8199	103	36	or	or	CCONJ
cjfa-8199	103	37	other	other	ADJ
cjfa-8199	103	38	segment	segment	NOUN
cjfa-8199	103	39	reporting	reporting	NOUN
cjfa-8199	103	40	standard	standard	NOUN
cjfa-8199	103	41	,	,	PUNCT
cjfa-8199	103	42	prepared	prepare	VERB
cjfa-8199	103	43	for	for	ADP
cjfa-8199	103	44	specific	specific	ADJ
cjfa-8199	103	45	needs	need	NOUN
cjfa-8199	103	46	of	of	ADP
cjfa-8199	103	47	some	some	DET
cjfa-8199	103	48	industry	industry	NOUN
cjfa-8199	103	49	or	or	CCONJ
cjfa-8199	103	50	goals	goal	NOUN
cjfa-8199	103	51	groups	group	NOUN
cjfa-8199	103	52	(	(	PUNCT
cjfa-8199	103	53	usali	usali	ADJ
cjfa-8199	103	54	2014	2014	NUM
cjfa-8199	103	55	;	;	PUNCT
cjfa-8199	103	56	usar	usar	NOUN
cjfa-8199	103	57	2012	2012	NUM
cjfa-8199	103	58	;	;	PUNCT
cjfa-8199	103	59	usfrs	usfrs	NOUN
cjfa-8199	103	60	2005	2005	NUM
cjfa-8199	103	61	)	)	PUNCT
cjfa-8199	103	62	,	,	PUNCT
cjfa-8199	103	63	as	as	ADV
cjfa-8199	103	64	well	well	ADV
cjfa-8199	103	65	as	as	ADP
cjfa-8199	103	66	for	for	ADP
cjfa-8199	103	67	public	public	ADJ
cjfa-8199	103	68	sector	sector	NOUN
cjfa-8199	103	69	purpose	purpose	NOUN
cjfa-8199	103	70	(	(	PUNCT
cjfa-8199	103	71	ipsas	ipsas	PROPN
cjfa-8199	103	72	18	18	NUM
cjfa-8199	103	73	)	)	PUNCT
cjfa-8199	103	74	.	.	PUNCT
cjfa-8199	104	1	as	as	SCONJ
cjfa-8199	104	2	provisions	provision	NOUN
cjfa-8199	104	3	of	of	ADP
cjfa-8199	104	4	accounting	accounting	NOUN
cjfa-8199	104	5	act	act	NOUN
cjfa-8199	104	6	in	in	ADP
cjfa-8199	104	7	croatia	croatia	PROPN
cjfa-8199	104	8	,	,	PUNCT
cjfa-8199	104	9	obligate	obligate	VERB
cjfa-8199	104	10	all	all	DET
cjfa-8199	104	11	large	large	ADJ
cjfa-8199	104	12	listed	list	VERB
cjfa-8199	104	13	companies	company	NOUN
cjfa-8199	104	14	to	to	PART
cjfa-8199	104	15	disclose	disclose	VERB
cjfa-8199	104	16	segment	segment	NOUN
cjfa-8199	104	17	information	information	NOUN
cjfa-8199	104	18	,	,	PUNCT
cjfa-8199	104	19	the	the	DET
cjfa-8199	104	20	aim	aim	NOUN
cjfa-8199	104	21	was	be	AUX
cjfa-8199	104	22	to	to	PART
cjfa-8199	104	23	investigate	investigate	VERB
cjfa-8199	104	24	the	the	DET
cjfa-8199	104	25	extent	extent	NOUN
cjfa-8199	104	26	to	to	PART
cjfa-8199	104	27	which	which	PRON
cjfa-8199	104	28	those	those	DET
cjfa-8199	104	29	provision	provision	NOUN
cjfa-8199	104	30	are	be	AUX
cjfa-8199	104	31	applied	apply	VERB
cjfa-8199	104	32	consistently	consistently	ADV
cjfa-8199	104	33	.	.	PUNCT
cjfa-8199	105	1	also	also	ADV
cjfa-8199	105	2	were	be	AUX
cjfa-8199	105	3	used	use	VERB
cjfa-8199	105	4	numerous	numerous	ADJ
cjfa-8199	105	5	of	of	ADP
cjfa-8199	105	6	earlier	early	ADJ
cjfa-8199	105	7	studies	study	NOUN
cjfa-8199	105	8	conduct	conduct	VERB
cjfa-8199	105	9	in	in	ADP
cjfa-8199	105	10	croatian	croatian	ADJ
cjfa-8199	105	11	companies	company	NOUN
cjfa-8199	105	12	,	,	PUNCT
cjfa-8199	105	13	in	in	ADP
cjfa-8199	105	14	which	which	PRON
cjfa-8199	105	15	authors	author	NOUN
cjfa-8199	105	16	have	have	AUX
cjfa-8199	105	17	been	be	AUX
cjfa-8199	105	18	directly	directly	ADV
cjfa-8199	105	19	or	or	CCONJ
cjfa-8199	105	20	indirectly	indirectly	ADV
cjfa-8199	105	21	involved	involve	VERB
cjfa-8199	105	22	(	(	PUNCT
cjfa-8199	105	23	ilić	ilić	ADJ
cjfa-8199	105	24	1997	1997	NUM
cjfa-8199	105	25	;	;	PUNCT
cjfa-8199	105	26	turčić	turčić	NOUN
cjfa-8199	105	27	2000	2000	NUM
cjfa-8199	105	28	;	;	PUNCT
cjfa-8199	105	29	zanini	zanini	PROPN
cjfa-8199	105	30	2004	2004	NUM
cjfa-8199	105	31	&	&	CCONJ
cjfa-8199	105	32	2011	2011	NUM
cjfa-8199	105	33	;	;	PUNCT
cjfa-8199	105	34	peršić	peršić	NOUN
cjfa-8199	105	35	,	,	PUNCT
cjfa-8199	105	36	janković	janković	NOUN
cjfa-8199	105	37	2006	2006	NUM
cjfa-8199	105	38	;	;	PUNCT
cjfa-8199	105	39	peršić	peršić	NOUN
cjfa-8199	105	40	,	,	PUNCT
cjfa-8199	105	41	janković	janković	NOUN
cjfa-8199	105	42	,	,	PUNCT
cjfa-8199	105	43	vlašić	vlašić	NOUN
cjfa-8199	105	44	,	,	PUNCT
cjfa-8199	105	45	vejzagić	vejzagić	NOUN
cjfa-8199	105	46	2007	2007	NUM
cjfa-8199	105	47	;	;	PUNCT
cjfa-8199	105	48	peršić	peršić	NOUN
cjfa-8199	105	49	,	,	PUNCT
cjfa-8199	105	50	peruško	peruško	NOUN
cjfa-8199	105	51	-	-	PUNCT
cjfa-8199	105	52	stipić	stipić	NOUN
cjfa-8199	105	53	2009	2009	NUM
cjfa-8199	105	54	;	;	PUNCT
cjfa-8199	105	55	poldrugovac	poldrugovac	PROPN
cjfa-8199	105	56	2009	2009	NUM
cjfa-8199	105	57	&	&	CCONJ
cjfa-8199	105	58	2011	2011	NUM
cjfa-8199	105	59	;	;	PUNCT
cjfa-8199	105	60	janković	janković	NOUN
cjfa-8199	105	61	,	,	PUNCT
cjfa-8199	105	62	peršić	peršić	PROPN
cjfa-8199	105	63	,	,	PUNCT
cjfa-8199	105	64	zanini	zanini	NOUN
cjfa-8199	105	65	-	-	PUNCT
cjfa-8199	105	66	gavranić	gavranić	VERB
cjfa-8199	105	67	2011	2011	NUM
cjfa-8199	105	68	;	;	PUNCT
cjfa-8199	105	69	janković	janković	NOUN
cjfa-8199	105	70	,	,	PUNCT
cjfa-8199	105	71	peršić	peršić	NOUN
cjfa-8199	105	72	2011	2011	NUM
cjfa-8199	105	73	;	;	PUNCT
cjfa-8199	105	74	peršić	peršić	NOUN
cjfa-8199	105	75	,	,	PUNCT
cjfa-8199	105	76	poldrugovac	poldrugovac	ADJ
cjfa-8199	105	77	2011	2011	NUM
cjfa-8199	105	78	;	;	PUNCT
cjfa-8199	105	79	peršić	peršić	NOUN
cjfa-8199	105	80	,	,	PUNCT
cjfa-8199	105	81	janković	janković	NOUN
cjfa-8199	105	82	2010	2010	NUM
cjfa-8199	105	83	,	,	PUNCT
cjfa-8199	105	84	2011	2011	NUM
cjfa-8199	105	85	;	;	PUNCT
cjfa-8199	105	86	peršić	peršić	NOUN
cjfa-8199	105	87	,	,	PUNCT
cjfa-8199	105	88	janković	janković	NOUN
cjfa-8199	105	89	,	,	PUNCT
cjfa-8199	105	90	poldrugovac	poldrugovac	ADJ
cjfa-8199	105	91	2012	2012	NUM
cjfa-8199	105	92	;	;	PUNCT
cjfa-8199	105	93	vejzagić	vejzagić	NOUN
cjfa-8199	105	94	,	,	PUNCT
cjfa-8199	105	95	peršić	peršić	NOUN
cjfa-8199	105	96	,	,	PUNCT
cjfa-8199	105	97	janković	janković	NOUN
cjfa-8199	105	98	2012	2012	NUM
cjfa-8199	105	99	;	;	PUNCT
cjfa-8199	105	100	vlašić	vlašić	PROPN
cjfa-8199	105	101	2012	2012	NUM
cjfa-8199	105	102	)	)	PUNCT
cjfa-8199	105	103	shown	show	VERB
cjfa-8199	105	104	the	the	DET
cjfa-8199	105	105	developed	develop	VERB
cjfa-8199	105	106	level	level	NOUN
cjfa-8199	105	107	of	of	ADP
cjfa-8199	105	108	segment	segment	NOUN
cjfa-8199	105	109	reporting	reporting	NOUN
cjfa-8199	105	110	in	in	ADP
cjfa-8199	105	111	croatian	croatian	ADJ
cjfa-8199	105	112	companies	company	NOUN
cjfa-8199	105	113	.	.	PUNCT
cjfa-8199	106	1	further	far	ADV
cjfa-8199	106	2	to	to	ADP
cjfa-8199	106	3	this	this	PRON
cjfa-8199	106	4	,	,	PUNCT
cjfa-8199	106	5	the	the	DET
cjfa-8199	106	6	objective	objective	NOUN
cjfa-8199	106	7	was	be	AUX
cjfa-8199	106	8	to	to	PART
cjfa-8199	106	9	evaluate	evaluate	VERB
cjfa-8199	106	10	the	the	DET
cjfa-8199	106	11	position	position	NOUN
cjfa-8199	106	12	of	of	ADP
cjfa-8199	106	13	segment	segment	NOUN
cjfa-8199	106	14	reporting	reporting	NOUN
cjfa-8199	106	15	of	of	ADP
cjfa-8199	106	16	croatian	croatian	ADJ
cjfa-8199	106	17	listed	list	VERB
cjfa-8199	106	18	companies	company	NOUN
cjfa-8199	106	19	,	,	PUNCT
cjfa-8199	106	20	which	which	PRON
cjfa-8199	106	21	present	present	VERB
cjfa-8199	106	22	financial	financial	ADJ
cjfa-8199	106	23	reports	report	NOUN
cjfa-8199	106	24	through	through	ADP
cjfa-8199	106	25	croatian	croatian	ADJ
cjfa-8199	106	26	financial	financial	ADJ
cjfa-8199	106	27	agency	agency	PROPN
cjfa-8199	106	28	(	(	PUNCT
cjfa-8199	106	29	cfa	cfa	PROPN
cjfa-8199	106	30	)	)	PUNCT
cjfa-8199	106	31	and	and	CCONJ
cjfa-8199	106	32	their	their	PRON
cjfa-8199	106	33	shares	share	NOUN
cjfa-8199	106	34	list	list	NOUN
cjfa-8199	106	35	on	on	ADP
cjfa-8199	106	36	the	the	DET
cjfa-8199	106	37	zse	zse	NOUN
cjfa-8199	106	38	(	(	PUNCT
cjfa-8199	106	39	zagreb	zagreb	PROPN
cjfa-8199	106	40	stock	stock	PROPN
cjfa-8199	106	41	exchange	exchange	PROPN
cjfa-8199	106	42	)	)	PUNCT
cjfa-8199	106	43	.	.	PUNCT
cjfa-8199	107	1	it	it	PRON
cjfa-8199	107	2	was	be	AUX
cjfa-8199	107	3	used	use	VERB
cjfa-8199	107	4	national	national	ADJ
cjfa-8199	107	5	sector	sector	NOUN
cjfa-8199	107	6	classification	classification	NOUN
cjfa-8199	107	7	(	(	PUNCT
cjfa-8199	107	8	25	25	NUM
cjfa-8199	107	9	different	different	ADJ
cjfa-8199	107	10	industries	industry	NOUN
cjfa-8199	107	11	)	)	PUNCT
cjfa-8199	107	12	in	in	ADP
cjfa-8199	107	13	accordance	accordance	NOUN
cjfa-8199	107	14	with	with	ADP
cjfa-8199	107	15	global	global	ADJ
cjfa-8199	107	16	industry	industry	NOUN
cjfa-8199	107	17	classification	classification	NOUN
cjfa-8199	107	18	standard	standard	NOUN
cjfa-8199	107	19	(	(	PUNCT
cjfa-8199	107	20	gics	gic	NOUN
cjfa-8199	107	21	)	)	PUNCT
cjfa-8199	107	22	.	.	PUNCT
cjfa-8199	108	1	examined	examine	VERB
cjfa-8199	108	2	results	result	NOUN
cjfa-8199	108	3	of	of	ADP
cjfa-8199	108	4	this	this	DET
cjfa-8199	108	5	empirical	empirical	ADJ
cjfa-8199	108	6	research	research	NOUN
cjfa-8199	108	7	for	for	ADP
cjfa-8199	108	8	year	year	NOUN
cjfa-8199	108	9	2013	2013	NUM
cjfa-8199	108	10	,	,	PUNCT
cjfa-8199	108	11	are	be	AUX
cjfa-8199	108	12	presented	present	VERB
cjfa-8199	108	13	in	in	ADP
cjfa-8199	108	14	the	the	DET
cjfa-8199	108	15	following	follow	VERB
cjfa-8199	108	16	table	table	NOUN
cjfa-8199	108	17	.	.	PUNCT
cjfa-8199	109	1	it	it	PRON
cjfa-8199	109	2	is	be	AUX
cjfa-8199	109	3	evident	evident	ADJ
cjfa-8199	109	4	that	that	SCONJ
cjfa-8199	109	5	only	only	ADV
cjfa-8199	109	6	23,8	23,8	NUM
cjfa-8199	109	7	%	%	NOUN
cjfa-8199	109	8	of	of	ADP
cjfa-8199	109	9	listed	list	VERB
cjfa-8199	109	10	croatian	croatian	ADJ
cjfa-8199	109	11	companies	company	NOUN
cjfa-8199	109	12	disclose	disclose	VERB
cjfa-8199	109	13	financial	financial	ADJ
cjfa-8199	109	14	information	information	NOUN
cjfa-8199	109	15	by	by	ADP
cjfa-8199	109	16	segment	segment	NOUN
cjfa-8199	109	17	.	.	PUNCT
cjfa-8199	110	1	for	for	ADP
cjfa-8199	110	2	the	the	DET
cjfa-8199	110	3	purpose	purpose	NOUN
cjfa-8199	110	4	of	of	ADP
cjfa-8199	110	5	sustainability	sustainability	NOUN
cjfa-8199	110	6	reporting	report	VERB
cjfa-8199	110	7	the	the	DET
cjfa-8199	110	8	existing	exist	VERB
cjfa-8199	110	9	system	system	NOUN
cjfa-8199	110	10	of	of	ADP
cjfa-8199	110	11	segment	segment	NOUN
cjfa-8199	110	12	reporting	reporting	NOUN
cjfa-8199	110	13	should	should	AUX
cjfa-8199	110	14	be	be	AUX
cjfa-8199	110	15	upgraded	upgrade	VERB
cjfa-8199	110	16	and	and	CCONJ
cjfa-8199	110	17	improved	improve	VERB
cjfa-8199	110	18	with	with	ADP
cjfa-8199	110	19	the	the	DET
cjfa-8199	110	20	specific	specific	ADJ
cjfa-8199	110	21	non	non	ADJ
cjfa-8199	110	22	-	-	ADJ
cjfa-8199	110	23	financial	financial	ADJ
cjfa-8199	110	24	information	information	NOUN
cjfa-8199	110	25	,	,	PUNCT
cjfa-8199	110	26	following	follow	VERB
cjfa-8199	110	27	sustainability	sustainability	NOUN
cjfa-8199	110	28	reporting	reporting	NOUN
cjfa-8199	110	29	standards	standard	NOUN
cjfa-8199	110	30	and	and	CCONJ
cjfa-8199	110	31	the	the	DET
cjfa-8199	110	32	elements	element	NOUN
cjfa-8199	110	33	of	of	ADP
cjfa-8199	110	34	the	the	DET
cjfa-8199	110	35	guidebook	guidebook	NOUN
cjfa-8199	110	36	in	in	ADP
cjfa-8199	110	37	compliance	compliance	NOUN
cjfa-8199	110	38	with	with	ADP
cjfa-8199	110	39	the	the	DET
cjfa-8199	110	40	provisions	provision	NOUN
cjfa-8199	110	41	of	of	ADP
cjfa-8199	110	42	directive	directive	NOUN
cjfa-8199	110	43	95/2014	95/2014	NUM
cjfa-8199	110	44	/	/	SYM
cjfa-8199	110	45	eu	eu	PROPN
cjfa-8199	110	46	,	,	PUNCT
cjfa-8199	110	47	and	and	CCONJ
cjfa-8199	110	48	directed	direct	VERB
cjfa-8199	110	49	to	to	PART
cjfa-8199	110	50	achieve	achieve	VERB
cjfa-8199	110	51	goals	goal	NOUN
cjfa-8199	110	52	of	of	ADP
cjfa-8199	110	53	sustainable	sustainable	ADJ
cjfa-8199	110	54	development	development	NOUN
cjfa-8199	110	55	.	.	PUNCT
cjfa-8199	111	1	the	the	DET
cjfa-8199	111	2	harmonisation	harmonisation	NOUN
cjfa-8199	111	3	between	between	ADP
cjfa-8199	111	4	internal	internal	ADJ
cjfa-8199	111	5	and	and	CCONJ
cjfa-8199	111	6	external	external	ADJ
cjfa-8199	111	7	sustainability	sustainability	NOUN
cjfa-8199	111	8	reports	report	NOUN
cjfa-8199	111	9	is	be	AUX
cjfa-8199	111	10	directed	direct	VERB
cjfa-8199	111	11	to	to	ADP
cjfa-8199	111	12	better	well	ADV
cjfa-8199	111	13	assessing	assess	VERB
cjfa-8199	111	14	divisional	divisional	ADJ
cjfa-8199	111	15	performance	performance	NOUN
cjfa-8199	111	16	(	(	PUNCT
cjfa-8199	111	17	atrill	atrill	NOUN
cjfa-8199	111	18	&	&	CCONJ
cjfa-8199	111	19	mclaney	mclaney	NOUN
cjfa-8199	111	20	2007	2007	NUM
cjfa-8199	111	21	,	,	PUNCT
cjfa-8199	111	22	374–376	374–376	NUM
cjfa-8199	111	23	)	)	PUNCT
cjfa-8199	111	24	and	and	CCONJ
cjfa-8199	111	25	also	also	ADV
cjfa-8199	111	26	contribute	contribute	VERB
cjfa-8199	111	27	to	to	ADP
cjfa-8199	111	28	higher	high	ADJ
cjfa-8199	111	29	environmental	environmental	ADJ
cjfa-8199	111	30	and	and	CCONJ
cjfa-8199	111	31	social	social	ADJ
cjfa-8199	111	32	responsibility	responsibility	NOUN
cjfa-8199	111	33	information	information	NOUN
cjfa-8199	111	34	.	.	PUNCT
cjfa-8199	112	1	framework	framework	NOUN
cjfa-8199	112	2	for	for	ADP
cjfa-8199	112	3	improving	improve	VERB
cjfa-8199	112	4	quality	quality	NOUN
cjfa-8199	112	5	and	and	CCONJ
cjfa-8199	112	6	comparability	comparability	NOUN
cjfa-8199	112	7	…	…	PUNCT
cjfa-8199	112	8	121	121	NUM
cjfa-8199	112	9	table	table	NOUN
cjfa-8199	112	10	1	1	NUM
cjfa-8199	112	11	.	.	PUNCT
cjfa-8199	113	1	segment	segment	NOUN
cjfa-8199	113	2	reporting	report	VERB
cjfa-8199	113	3	information	information	NOUN
cjfa-8199	113	4	present	present	ADJ
cjfa-8199	113	5	in	in	ADP
cjfa-8199	113	6	the	the	DET
cjfa-8199	113	7	listed	list	VERB
cjfa-8199	113	8	companies	company	NOUN
cjfa-8199	113	9	in	in	ADP
cjfa-8199	113	10	croatia	croatia	PROPN
cjfa-8199	113	11	industries	industry	NOUN
cjfa-8199	113	12	according	accord	VERB
cjfa-8199	113	13	to	to	ADP
cjfa-8199	113	14	the	the	DET
cjfa-8199	113	15	global	global	ADJ
cjfa-8199	113	16	industry	industry	NOUN
cjfa-8199	113	17	classification	classification	NOUN
cjfa-8199	113	18	standard	standard	NOUN
cjfa-8199	113	19	and	and	CCONJ
cjfa-8199	113	20	national	national	ADJ
cjfa-8199	113	21	classification	classification	NOUN
cjfa-8199	113	22	sector	sector	NOUN
cjfa-8199	113	23	examined	examine	VERB
cjfa-8199	113	24	listed	list	VERB
cjfa-8199	113	25	companies	company	NOUN
cjfa-8199	113	26	companies	company	NOUN
cjfa-8199	113	27	which	which	PRON
cjfa-8199	113	28	present	present	VERB
cjfa-8199	113	29	segmental	segmental	ADJ
cjfa-8199	113	30	information	information	NOUN
cjfa-8199	113	31	%	%	NOUN
cjfa-8199	113	32	(	(	PUNCT
cjfa-8199	113	33	2	2	NUM
cjfa-8199	113	34	)	)	PUNCT
cjfa-8199	113	35	of	of	ADP
cjfa-8199	113	36	(	(	PUNCT
cjfa-8199	113	37	1	1	NUM
cjfa-8199	113	38	)	)	PUNCT
cjfa-8199	113	39	0	0	NUM
cjfa-8199	113	40	1	1	NUM
cjfa-8199	113	41	2	2	NUM
cjfa-8199	113	42	3	3	NUM
cjfa-8199	113	43	74	74	NUM
cjfa-8199	113	44	.	.	PUNCT
cjfa-8199	114	1	business	business	NOUN
cjfa-8199	114	2	services	service	NOUN
cjfa-8199	114	3	(	(	PUNCT
cjfa-8199	114	4	legal	legal	ADJ
cjfa-8199	114	5	,	,	PUNCT
cjfa-8199	114	6	accounting	accounting	NOUN
cjfa-8199	114	7	,	,	PUNCT
cjfa-8199	114	8	architecture	architecture	NOUN
cjfa-8199	114	9	,	,	PUNCT
cjfa-8199	114	10	engineering	engineering	NOUN
cjfa-8199	114	11	,	,	PUNCT
cjfa-8199	114	12	technical	technical	ADJ
cjfa-8199	114	13	testing	testing	NOUN
cjfa-8199	114	14	,	,	PUNCT
cjfa-8199	114	15	analysis	analysis	NOUN
cjfa-8199	114	16	…	…	PUNCT
cjfa-8199	114	17	)	)	PUNCT
cjfa-8199	114	18	10	10	NUM
cjfa-8199	114	19	4	4	NUM
cjfa-8199	114	20	40,0	40,0	NOUN
cjfa-8199	114	21	40	40	NUM
cjfa-8199	114	22	.	.	PUNCT
cjfa-8199	114	23	/	/	SYM
cjfa-8199	115	1	65	65	NUM
cjfa-8199	115	2	.	.	PUNCT
cjfa-8199	116	1	finance	finance	PROPN
cjfa-8199	116	2	&	&	CCONJ
cjfa-8199	116	3	insurance	insurance	PROPN
cjfa-8199	117	1	33	33	NUM
cjfa-8199	117	2	12	12	NUM
cjfa-8199	117	3	36,4	36,4	NUM
cjfa-8199	117	4	55	55	NUM
cjfa-8199	117	5	.	.	PUNCT
cjfa-8199	117	6	accommodation	accommodation	NOUN
cjfa-8199	117	7	/	/	SYM
cjfa-8199	117	8	food	food	PROPN
cjfa-8199	117	9	&	&	CCONJ
cjfa-8199	117	10	beverage	beverage	PROPN
cjfa-8199	117	11	41	41	NUM
cjfa-8199	117	12	13	13	NUM
cjfa-8199	117	13	31,7	31,7	NUM
cjfa-8199	117	14	30	30	NUM
cjfa-8199	117	15	.	.	PUNCT
cjfa-8199	118	1	food	food	NOUN
cjfa-8199	118	2	,	,	PUNCT
cjfa-8199	118	3	beverages	beverage	NOUN
cjfa-8199	118	4	&	&	CCONJ
cjfa-8199	118	5	tobacco	tobacco	NOUN
cjfa-8199	118	6	products	product	NOUN
cjfa-8199	118	7	22	22	NUM
cjfa-8199	118	8	5	5	NUM
cjfa-8199	118	9	22,7	22,7	NUM
cjfa-8199	118	10	31	31	NUM
cjfa-8199	118	11	.	.	PUNCT
cjfa-8199	118	12	/	/	SYM
cjfa-8199	118	13	32	32	NUM
cjfa-8199	118	14	.	.	PUNCT
cjfa-8199	119	1	manufacture	manufacture	NOUN
cjfa-8199	119	2	of	of	ADP
cjfa-8199	119	3	electrical	electrical	ADJ
cjfa-8199	119	4	equipment	equipment	NOUN
cjfa-8199	119	5	9	9	NUM
cjfa-8199	119	6	2	2	NUM
cjfa-8199	119	7	22,2	22,2	NUM
cjfa-8199	119	8	20	20	NUM
cjfa-8199	119	9	.	.	PUNCT
cjfa-8199	119	10	/	/	SYM
cjfa-8199	119	11	61	61	NUM
cjfa-8199	119	12	.	.	X
cjfa-8199	119	13	63	63	NUM
cjfa-8199	119	14	.	.	PUNCT
cjfa-8199	120	1	transportation	transportation	NOUN
cjfa-8199	120	2	and	and	CCONJ
cjfa-8199	120	3	storage	storage	NOUN
cjfa-8199	120	4	12	12	NUM
cjfa-8199	120	5	2	2	NUM
cjfa-8199	120	6	16,7	16,7	NUM
cjfa-8199	120	7	15.–21	15.–21	NUM
cjfa-8199	120	8	.	.	PUNCT
cjfa-8199	120	9	/	/	SYM
cjfa-8199	120	10	24–36	24–36	NUM
cjfa-8199	120	11	.	.	PUNCT
cjfa-8199	121	1	production	production	NOUN
cjfa-8199	121	2	of	of	ADP
cjfa-8199	121	3	wood	wood	NOUN
cjfa-8199	121	4	and	and	CCONJ
cjfa-8199	121	5	paper	paper	NOUN
cjfa-8199	121	6	products	product	NOUN
cjfa-8199	121	7	;	;	PUNCT
cjfa-8199	121	8	coke	coke	NOUN
cjfa-8199	121	9	,	,	PUNCT
cjfa-8199	121	10	and	and	CCONJ
cjfa-8199	121	11	refined	refined	ADJ
cjfa-8199	121	12	petroleum	petroleum	NOUN
cjfa-8199	121	13	products	product	NOUN
cjfa-8199	121	14	;	;	PUNCT
cjfa-8199	121	15	chemicals	chemical	NOUN
cjfa-8199	121	16	and	and	CCONJ
cjfa-8199	121	17	chemical	chemical	NOUN
cjfa-8199	121	18	products	product	NOUN
cjfa-8199	121	19	;	;	PUNCT
cjfa-8199	121	20	pharmaceutical	pharmaceutical	NOUN
cjfa-8199	121	21	products	product	NOUN
cjfa-8199	121	22	and	and	CCONJ
cjfa-8199	121	23	preparations	preparation	NOUN
cjfa-8199	121	24	;	;	PUNCT
cjfa-8199	121	25	computer	computer	NOUN
cjfa-8199	121	26	,	,	PUNCT
cjfa-8199	121	27	printer	printer	NOUN
cjfa-8199	121	28	,	,	PUNCT
cjfa-8199	121	29	electronic	electronic	ADJ
cjfa-8199	121	30	and	and	CCONJ
cjfa-8199	121	31	optical	optical	ADJ
cjfa-8199	121	32	products	product	NOUN
cjfa-8199	121	33	;	;	PUNCT
cjfa-8199	121	34	textiles	textile	NOUN
cjfa-8199	121	35	,	,	PUNCT
cjfa-8199	121	36	apparel	apparel	NOUN
cjfa-8199	121	37	,	,	PUNCT
cjfa-8199	121	38	leather	leather	NOUN
cjfa-8199	121	39	;	;	PUNCT
cjfa-8199	121	40	rubber	rubber	NOUN
cjfa-8199	121	41	,	,	PUNCT
cjfa-8199	121	42	plastics	plastic	NOUN
cjfa-8199	121	43	products	product	NOUN
cjfa-8199	121	44	,	,	PUNCT
cjfa-8199	121	45	non	non	ADJ
cjfa-8199	121	46	-	-	ADJ
cjfa-8199	121	47	metallic	metallic	ADJ
cjfa-8199	121	48	mineral	mineral	NOUN
cjfa-8199	121	49	product	product	NOUN
cjfa-8199	121	50	;	;	PUNCT
cjfa-8199	121	51	metals	metal	NOUN
cjfa-8199	121	52	products	product	NOUN
cjfa-8199	121	53	;	;	PUNCT
cjfa-8199	121	54	machinery	machinery	NOUN
cjfa-8199	121	55	and	and	CCONJ
cjfa-8199	121	56	transport	transport	NOUN
cjfa-8199	121	57	equipment	equipment	NOUN
cjfa-8199	121	58	30	30	NUM
cjfa-8199	121	59	5	5	NUM
cjfa-8199	121	60	16,7	16,7	NUM
cjfa-8199	121	61	42	42	NUM
cjfa-8199	121	62	.	.	PUNCT
cjfa-8199	122	1	construction	construction	NOUN
cjfa-8199	122	2	10	10	NUM
cjfa-8199	122	3	1	1	NUM
cjfa-8199	122	4	10,0	10,0	NOUN
cjfa-8199	122	5	all	all	DET
cjfa-8199	122	6	other	other	ADJ
cjfa-8199	122	7	activities	activity	NOUN
cjfa-8199	122	8	29	29	NUM
cjfa-8199	122	9	5	5	NUM
cjfa-8199	122	10	12,8	12,8	NUM
cjfa-8199	122	11	total	total	NOUN
cjfa-8199	122	12	206	206	NUM
cjfa-8199	123	1	49	49	NUM
cjfa-8199	123	2	23,8	23,8	NUM
cjfa-8199	123	3	s	s	NOUN
cjfa-8199	123	4	o	o	NOUN
cjfa-8199	123	5	u	u	NOUN
cjfa-8199	123	6	r	r	NOUN
cjfa-8199	123	7	c	c	NOUN
cjfa-8199	123	8	e	e	NOUN
cjfa-8199	123	9	:	:	PUNCT
cjfa-8199	123	10	results	result	NOUN
cjfa-8199	123	11	of	of	ADP
cjfa-8199	123	12	empirical	empirical	ADJ
cjfa-8199	123	13	research	research	NOUN
cjfa-8199	123	14	of	of	ADP
cjfa-8199	123	15	croatian	croatian	ADJ
cjfa-8199	123	16	listed	list	VERB
cjfa-8199	123	17	companies	company	NOUN
cjfa-8199	123	18	for	for	ADP
cjfa-8199	123	19	the	the	DET
cjfa-8199	123	20	year	year	NOUN
cjfa-8199	123	21	2013	2013	NUM
cjfa-8199	123	22	.	.	PUNCT
cjfa-8199	124	1	information	information	NOUN
cjfa-8199	124	2	needed	need	VERB
cjfa-8199	124	3	for	for	ADP
cjfa-8199	124	4	reporting	report	VERB
cjfa-8199	124	5	system	system	NOUN
cjfa-8199	124	6	and	and	CCONJ
cjfa-8199	124	7	benchmarking	benchmarking	NOUN
cjfa-8199	124	8	process	process	NOUN
cjfa-8199	124	9	,	,	PUNCT
cjfa-8199	124	10	should	should	AUX
cjfa-8199	124	11	be	be	AUX
cjfa-8199	124	12	available	available	ADJ
cjfa-8199	124	13	directly	directly	ADV
cjfa-8199	124	14	from	from	ADP
cjfa-8199	124	15	the	the	DET
cjfa-8199	124	16	accounting	accounting	NOUN
cjfa-8199	124	17	information	information	NOUN
cjfa-8199	124	18	system	system	NOUN
cjfa-8199	124	19	(	(	PUNCT
cjfa-8199	124	20	environmental	environmental	ADJ
cjfa-8199	124	21	and	and	CCONJ
cjfa-8199	124	22	/	/	SYM
cjfa-8199	124	23	or	or	CCONJ
cjfa-8199	124	24	sustainability	sustainability	NOUN
cjfa-8199	124	25	accounting	accounting	NOUN
cjfa-8199	124	26	)	)	PUNCT
cjfa-8199	124	27	,	,	PUNCT
cjfa-8199	124	28	which	which	PRON
cjfa-8199	124	29	means	mean	VERB
cjfa-8199	124	30	that	that	SCONJ
cjfa-8199	124	31	it	it	PRON
cjfa-8199	124	32	must	must	AUX
cjfa-8199	124	33	be	be	AUX
cjfa-8199	124	34	every	every	DET
cjfa-8199	124	35	business	business	NOUN
cjfa-8199	124	36	event	event	NOUN
cjfa-8199	124	37	registered	register	VERB
cjfa-8199	124	38	on	on	ADP
cjfa-8199	124	39	the	the	DET
cjfa-8199	124	40	place	place	NOUN
cjfa-8199	124	41	where	where	SCONJ
cjfa-8199	124	42	business	business	NOUN
cjfa-8199	124	43	impact	impact	NOUN
cjfa-8199	124	44	on	on	ADP
cjfa-8199	124	45	environment	environment	NOUN
cjfa-8199	124	46	and	and	CCONJ
cjfa-8199	124	47	community	community	NOUN
cjfa-8199	124	48	was	be	AUX
cjfa-8199	124	49	made	make	VERB
cjfa-8199	124	50	,	,	PUNCT
cjfa-8199	124	51	and	and	CCONJ
cjfa-8199	124	52	in	in	ADP
cjfa-8199	124	53	real	real	ADJ
cjfa-8199	124	54	time	time	NOUN
cjfa-8199	124	55	when	when	SCONJ
cjfa-8199	124	56	incurred	incur	VERB
cjfa-8199	124	57	(	(	PUNCT
cjfa-8199	124	58	jianu	jianu	PROPN
cjfa-8199	124	59	,	,	PUNCT
cjfa-8199	124	60	jianu	jianu	PROPN
cjfa-8199	124	61	,	,	PUNCT
cjfa-8199	124	62	raileanu	raileanu	NOUN
cjfa-8199	124	63	2011	2011	NUM
cjfa-8199	124	64	)	)	PUNCT
cjfa-8199	124	65	.	.	PUNCT
cjfa-8199	125	1	in	in	ADP
cjfa-8199	125	2	harmonization	harmonization	NOUN
cjfa-8199	125	3	process	process	NOUN
cjfa-8199	125	4	has	have	VERB
cjfa-8199	125	5	to	to	PART
cjfa-8199	125	6	be	be	AUX
cjfa-8199	125	7	follow	follow	VERB
cjfa-8199	125	8	requirements	requirement	NOUN
cjfa-8199	125	9	of	of	ADP
cjfa-8199	125	10	standard	standard	ADJ
cjfa-8199	125	11	iso	iso	NOUN
cjfa-8199	125	12	14000ff	14000ff	ADJ
cjfa-8199	125	13	,	,	PUNCT
cjfa-8199	125	14	global	global	ADJ
cjfa-8199	125	15	reporting	reporting	NOUN
cjfa-8199	125	16	initiative	initiative	NOUN
cjfa-8199	125	17	,	,	PUNCT
cjfa-8199	125	18	un	un	PROPN
cjfa-8199	125	19	compact	compact	PROPN
cjfa-8199	125	20	,	,	PUNCT
cjfa-8199	125	21	emas	emas	PROPN
cjfa-8199	125	22	,	,	PUNCT
cjfa-8199	125	23	national	national	ADJ
cjfa-8199	125	24	or	or	CCONJ
cjfa-8199	125	25	corporate	corporate	ADJ
cjfa-8199	125	26	indicators	indicator	NOUN
cjfa-8199	125	27	,	,	PUNCT
cjfa-8199	125	28	as	as	ADP
cjfa-8199	125	29	a	a	DET
cjfa-8199	125	30	base	base	NOUN
cjfa-8199	125	31	for	for	ADP
cjfa-8199	125	32	guiding	guide	VERB
cjfa-8199	125	33	corporate	corporate	ADJ
cjfa-8199	125	34	actions	action	NOUN
cjfa-8199	125	35	towards	towards	ADP
cjfa-8199	125	36	achieving	achieve	VERB
cjfa-8199	125	37	sustainable	sustainable	ADJ
cjfa-8199	125	38	development	development	NOUN
cjfa-8199	125	39	goals	goal	NOUN
cjfa-8199	125	40	from	from	ADP
cjfa-8199	125	41	the	the	DET
cjfa-8199	125	42	lowest	low	ADJ
cjfa-8199	125	43	to	to	ADP
cjfa-8199	125	44	the	the	DET
cjfa-8199	125	45	highest	high	ADJ
cjfa-8199	125	46	level	level	NOUN
cjfa-8199	125	47	of	of	ADP
cjfa-8199	125	48	the	the	DET
cjfa-8199	125	49	companies	company	NOUN
cjfa-8199	125	50	’	’	PART
cjfa-8199	125	51	decision	decision	NOUN
cjfa-8199	125	52	making	make	VERB
cjfa-8199	125	53	system	system	NOUN
cjfa-8199	125	54	(	(	PUNCT
cjfa-8199	125	55	banker	banker	NOUN
cjfa-8199	125	56	,	,	PUNCT
cjfa-8199	125	57	potter	potter	NOUN
cjfa-8199	125	58	,	,	PUNCT
cjfa-8199	125	59	srinivasan	srinivasan	NOUN
cjfa-8199	125	60	2000	2000	NUM
cjfa-8199	125	61	;	;	PUNCT
cjfa-8199	125	62	brander	brander	NOUN
cjfa-8199	125	63	brown	brown	NOUN
cjfa-8199	125	64	,	,	PUNCT
cjfa-8199	125	65	mcdonnell	mcdonnell	PROPN
cjfa-8199	125	66	1995	1995	NUM
cjfa-8199	125	67	;	;	PUNCT
cjfa-8199	125	68	mia	mia	PROPN
cjfa-8199	125	69	,	,	PUNCT
cjfa-8199	125	70	patiar	patiar	NOUN
cjfa-8199	125	71	2001	2001	NUM
cjfa-8199	125	72	;	;	PUNCT
cjfa-8199	125	73	philips	philips	PROPN
cjfa-8199	125	74	1999	1999	NUM
cjfa-8199	125	75	;	;	PUNCT
cjfa-8199	125	76	pavlatos	pavlato	NOUN
cjfa-8199	125	77	,	,	PUNCT
cjfa-8199	125	78	paggios	paggio	NOUN
cjfa-8199	125	79	2009	2009	NUM
cjfa-8199	125	80	)	)	PUNCT
cjfa-8199	125	81	.	.	PUNCT
cjfa-8199	126	1	harmonisation	harmonisation	NOUN
cjfa-8199	126	2	of	of	ADP
cjfa-8199	126	3	internal	internal	ADJ
cjfa-8199	126	4	and	and	CCONJ
cjfa-8199	126	5	external	external	ADJ
cjfa-8199	126	6	sustainability	sustainability	NOUN
cjfa-8199	126	7	reporting	reporting	NOUN
cjfa-8199	126	8	system	system	NOUN
cjfa-8199	126	9	is	be	AUX
cjfa-8199	126	10	imposed	impose	VERB
cjfa-8199	126	11	as	as	ADP
cjfa-8199	126	12	a	a	DET
cjfa-8199	126	13	necessity	necessity	NOUN
cjfa-8199	126	14	and	and	CCONJ
cjfa-8199	126	15	would	would	AUX
cjfa-8199	126	16	be	be	AUX
cjfa-8199	126	17	based	base	VERB
cjfa-8199	126	18	on	on	ADP
cjfa-8199	126	19	relevant	relevant	ADJ
cjfa-8199	126	20	accounting	accounting	NOUN
cjfa-8199	126	21	tools	tool	NOUN
cjfa-8199	126	22	and	and	CCONJ
cjfa-8199	126	23	supported	support	VERB
cjfa-8199	126	24	by	by	ADP
cjfa-8199	126	25	information	information	NOUN
cjfa-8199	126	26	technology	technology	NOUN
cjfa-8199	126	27	and	and	CCONJ
cjfa-8199	126	28	software	software	NOUN
cjfa-8199	126	29	.	.	PUNCT
cjfa-8199	127	1	milena	milena	PROPN
cjfa-8199	127	2	peršić	peršić	PROPN
cjfa-8199	127	3	,	,	PUNCT
cjfa-8199	127	4	katarina	katarina	PROPN
cjfa-8199	127	5	bakija	bakija	PROPN
cjfa-8199	127	6	,	,	PUNCT
cjfa-8199	127	7	dubravka	dubravka	PROPN
cjfa-8199	127	8	vlašić122	vlašić122	PROPN
cjfa-8199	127	9	 	 	SPACE
cjfa-8199	127	10	conclusion	conclusion	NOUN
cjfa-8199	127	11	sustainable	sustainable	ADJ
cjfa-8199	127	12	reporting	reporting	NOUN
cjfa-8199	127	13	system	system	NOUN
cjfa-8199	127	14	of	of	ADP
cjfa-8199	127	15	croatian	croatian	ADJ
cjfa-8199	127	16	companies	company	NOUN
cjfa-8199	127	17	should	should	AUX
cjfa-8199	127	18	be	be	AUX
cjfa-8199	127	19	based	base	VERB
cjfa-8199	127	20	on	on	ADP
cjfa-8199	127	21	sustainable	sustainable	ADJ
cjfa-8199	127	22	strategies	strategy	NOUN
cjfa-8199	127	23	,	,	PUNCT
cjfa-8199	127	24	respect	respect	VERB
cjfa-8199	127	25	the	the	DET
cjfa-8199	127	26	provisions	provision	NOUN
cjfa-8199	127	27	of	of	ADP
cjfa-8199	127	28	directive	directive	NOUN
cjfa-8199	127	29	2014/95	2014/95	NUM
cjfa-8199	127	30	/	/	SYM
cjfa-8199	127	31	eu	eu	PROPN
cjfa-8199	127	32	and	and	CCONJ
cjfa-8199	127	33	globally	globally	ADV
cjfa-8199	127	34	recognized	recognize	VERB
cjfa-8199	127	35	sustainability	sustainability	NOUN
cjfa-8199	127	36	standards	standard	NOUN
cjfa-8199	127	37	and	and	CCONJ
cjfa-8199	127	38	supporting	support	VERB
cjfa-8199	127	39	through	through	ADP
cjfa-8199	127	40	the	the	DET
cjfa-8199	127	41	high	high	ADJ
cjfa-8199	127	42	level	level	NOUN
cjfa-8199	127	43	of	of	ADP
cjfa-8199	127	44	it	it	PRON
cjfa-8199	127	45	.	.	PUNCT
cjfa-8199	128	1	accounting	account	VERB
cjfa-8199	128	2	information	information	NOUN
cjfa-8199	128	3	system	system	NOUN
cjfa-8199	128	4	as	as	ADP
cjfa-8199	128	5	a	a	DET
cjfa-8199	128	6	source	source	NOUN
cjfa-8199	128	7	of	of	ADP
cjfa-8199	128	8	sustainability	sustainability	NOUN
cjfa-8199	128	9	information	information	NOUN
cjfa-8199	128	10	,	,	PUNCT
cjfa-8199	128	11	should	should	AUX
cjfa-8199	128	12	systematically	systematically	ADV
cjfa-8199	128	13	respond	respond	VERB
cjfa-8199	128	14	to	to	ADP
cjfa-8199	128	15	new	new	ADJ
cjfa-8199	128	16	sustainability	sustainability	NOUN
cjfa-8199	128	17	management	management	NOUN
cjfa-8199	128	18	requirements	requirement	NOUN
cjfa-8199	128	19	,	,	PUNCT
cjfa-8199	128	20	and	and	CCONJ
cjfa-8199	128	21	provide	provide	VERB
cjfa-8199	128	22	framework	framework	NOUN
cjfa-8199	128	23	for	for	ADP
cjfa-8199	128	24	benchmarking	benchmarke	VERB
cjfa-8199	128	25	,	,	PUNCT
cjfa-8199	128	26	and	and	CCONJ
cjfa-8199	128	27	for	for	ADP
cjfa-8199	128	28	evaluating	evaluate	VERB
cjfa-8199	128	29	how	how	SCONJ
cjfa-8199	128	30	sustainability	sustainability	NOUN
cjfa-8199	128	31	strategies	strategy	NOUN
cjfa-8199	128	32	are	be	AUX
cjfa-8199	128	33	performed	perform	VERB
cjfa-8199	128	34	.	.	PUNCT
cjfa-8199	129	1	fields	field	NOUN
cjfa-8199	129	2	of	of	ADP
cjfa-8199	129	3	adapting	adapt	VERB
cjfa-8199	129	4	contemporary	contemporary	ADJ
cjfa-8199	129	5	accounting	accounting	NOUN
cjfa-8199	129	6	to	to	ADP
cjfa-8199	129	7	the	the	DET
cjfa-8199	129	8	new	new	ADJ
cjfa-8199	129	9	sustainability	sustainability	NOUN
cjfa-8199	129	10	requirements	requirement	NOUN
cjfa-8199	129	11	are	be	AUX
cjfa-8199	129	12	presented	present	VERB
cjfa-8199	129	13	in	in	ADP
cjfa-8199	129	14	the	the	DET
cjfa-8199	129	15	figure	figure	NOUN
cjfa-8199	129	16	.	.	PUNCT
cjfa-8199	130	1	figure	figure	VERB
cjfa-8199	130	2	4	4	NUM
cjfa-8199	130	3	.	.	PUNCT
cjfa-8199	130	4	from	from	ADP
cjfa-8199	130	5	financial	financial	ADJ
cjfa-8199	130	6	to	to	ADP
cjfa-8199	130	7	sustainable	sustainable	ADJ
cjfa-8199	130	8	reporting	reporting	NOUN
cjfa-8199	130	9	regulations	regulation	NOUN
cjfa-8199	130	10	and	and	CCONJ
cjfa-8199	130	11	standards	standard	NOUN
cjfa-8199	131	1	s	s	PART
cjfa-8199	131	2	o	o	NOUN
cjfa-8199	131	3	u	u	NOUN
cjfa-8199	131	4	r	r	NOUN
cjfa-8199	131	5	c	c	NOUN
cjfa-8199	131	6	e	e	NOUN
cjfa-8199	131	7	:	:	PUNCT
cjfa-8199	131	8	proposed	propose	VERB
cjfa-8199	131	9	by	by	ADP
cjfa-8199	131	10	authors	author	NOUN
cjfa-8199	131	11	.	.	PUNCT
cjfa-8199	132	1	special	special	ADJ
cjfa-8199	132	2	emphasis	emphasis	NOUN
cjfa-8199	132	3	would	would	AUX
cjfa-8199	132	4	be	be	AUX
cjfa-8199	132	5	placed	place	VERB
cjfa-8199	132	6	on	on	ADP
cjfa-8199	132	7	the	the	DET
cjfa-8199	132	8	harmonization	harmonization	NOUN
cjfa-8199	132	9	between	between	ADP
cjfa-8199	132	10	segment	segment	NOUN
cjfa-8199	132	11	and	and	CCONJ
cjfa-8199	132	12	external	external	ADJ
cjfa-8199	132	13	reporting	reporting	NOUN
cjfa-8199	132	14	system	system	NOUN
cjfa-8199	132	15	,	,	PUNCT
cjfa-8199	132	16	strategic	strategic	ADJ
cjfa-8199	132	17	planning	planning	NOUN
cjfa-8199	132	18	based	base	VERB
cjfa-8199	132	19	on	on	ADP
cjfa-8199	132	20	the	the	DET
cjfa-8199	132	21	sbsc	sbsc	PROPN
cjfa-8199	132	22	method	method	NOUN
cjfa-8199	132	23	requirements	requirement	NOUN
cjfa-8199	132	24	,	,	PUNCT
cjfa-8199	132	25	through	through	ADP
cjfa-8199	132	26	the	the	DET
cjfa-8199	132	27	combination	combination	NOUN
cjfa-8199	132	28	of	of	ADP
cjfa-8199	132	29	presented	present	VERB
cjfa-8199	132	30	financial	financial	ADJ
cjfa-8199	132	31	and	and	CCONJ
cjfa-8199	132	32	non	non	ADJ
cjfa-8199	132	33	-	-	ADJ
cjfa-8199	132	34	financial	financial	ADJ
cjfa-8199	132	35	information	information	NOUN
cjfa-8199	132	36	,	,	PUNCT
cjfa-8199	132	37	in	in	ADP
cjfa-8199	132	38	accordance	accordance	NOUN
cjfa-8199	132	39	with	with	ADP
cjfa-8199	132	40	the	the	DET
cjfa-8199	132	41	principle	principle	NOUN
cjfa-8199	132	42	of	of	ADP
cjfa-8199	132	43	sustainable	sustainable	ADJ
cjfa-8199	132	44	development	development	NOUN
cjfa-8199	132	45	,	,	PUNCT
cjfa-8199	132	46	presented	present	VERB
cjfa-8199	132	47	in	in	ADP
cjfa-8199	132	48	the	the	DET
cjfa-8199	132	49	eu	eu	PROPN
cjfa-8199	132	50	strategies	strategy	NOUN
cjfa-8199	132	51	,	,	PUNCT
cjfa-8199	132	52	for	for	ADP
cjfa-8199	132	53	“	"	PUNCT
cjfa-8199	132	54	corporate	corporate	ADJ
cjfa-8199	132	55	social	social	ADJ
cjfa-8199	132	56	responsibility	responsibility	NOUN
cjfa-8199	132	57	”	"	PUNCT
cjfa-8199	132	58	and	and	CCONJ
cjfa-8199	132	59	“	"	PUNCT
cjfa-8199	132	60	the	the	DET
cjfa-8199	132	61	europe	europe	PROPN
cjfa-8199	132	62	2020	2020	NUM
cjfa-8199	132	63	”	"	PUNCT
cjfa-8199	132	64	(	(	PUNCT
cjfa-8199	132	65	marlier	marlier	X
cjfa-8199	132	66	,	,	PUNCT
cjfa-8199	132	67	natali	natali	PROPN
cjfa-8199	132	68	,	,	PUNCT
cjfa-8199	132	69	van	van	PROPN
cjfa-8199	132	70	dam	dam	NOUN
cjfa-8199	132	71	2010	2010	NUM
cjfa-8199	132	72	)	)	PUNCT
cjfa-8199	132	73	,	,	PUNCT
cjfa-8199	132	74	and	and	CCONJ
cjfa-8199	132	75	take	take	VERB
cjfa-8199	132	76	into	into	ADP
cjfa-8199	132	77	account	account	NOUN
cjfa-8199	132	78	specifics	specific	NOUN
cjfa-8199	132	79	of	of	ADP
cjfa-8199	132	80	the	the	DET
cjfa-8199	132	81	particular	particular	ADJ
cjfa-8199	132	82	circumstances	circumstance	NOUN
cjfa-8199	132	83	of	of	ADP
cjfa-8199	132	84	a	a	DET
cjfa-8199	132	85	single	single	ADJ
cjfa-8199	132	86	company	company	NOUN
cjfa-8199	132	87	.	.	PUNCT
cjfa-8199	133	1	the	the	DET
cjfa-8199	133	2	process	process	NOUN
cjfa-8199	133	3	starts	start	VERB
cjfa-8199	133	4	with	with	ADP
cjfa-8199	133	5	the	the	DET
cjfa-8199	133	6	policy	policy	NOUN
cjfa-8199	133	7	for	for	ADP
cjfa-8199	133	8	protection	protection	NOUN
cjfa-8199	133	9	natural	natural	ADJ
cjfa-8199	133	10	resources	resource	NOUN
cjfa-8199	133	11	,	,	PUNCT
cjfa-8199	133	12	be	be	AUX
cjfa-8199	133	13	focused	focus	VERB
cjfa-8199	133	14	on	on	ADP
cjfa-8199	133	15	sustainability	sustainability	NOUN
cjfa-8199	133	16	of	of	ADP
cjfa-8199	133	17	product	product	NOUN
cjfa-8199	133	18	and	and	CCONJ
cjfa-8199	133	19	services	service	NOUN
cjfa-8199	133	20	,	,	PUNCT
cjfa-8199	133	21	and	and	CCONJ
cjfa-8199	133	22	oriented	orient	VERB
cjfa-8199	133	23	on	on	ADP
cjfa-8199	133	24	create	create	NOUN
cjfa-8199	133	25	value	value	NOUN
cjfa-8199	133	26	for	for	ADP
cjfa-8199	133	27	community	community	NOUN
cjfa-8199	133	28	,	,	PUNCT
cjfa-8199	133	29	costs	cost	VERB
cjfa-8199	133	30	re	re	VERB
cjfa-8199	133	31	framework	framework	NOUN
cjfa-8199	133	32	for	for	ADP
cjfa-8199	133	33	improving	improve	VERB
cjfa-8199	133	34	quality	quality	NOUN
cjfa-8199	133	35	and	and	CCONJ
cjfa-8199	133	36	comparability	comparability	NOUN
cjfa-8199	133	37	…	…	SYM
cjfa-8199	133	38	123	123	NUM
cjfa-8199	133	39	duction	duction	NOUN
cjfa-8199	133	40	increase	increase	VERB
cjfa-8199	133	41	the	the	DET
cjfa-8199	133	42	benefits	benefit	NOUN
cjfa-8199	133	43	for	for	ADP
cjfa-8199	133	44	users	user	NOUN
cjfa-8199	133	45	,	,	PUNCT
cjfa-8199	133	46	and	and	CCONJ
cjfa-8199	133	47	to	to	PART
cjfa-8199	133	48	protect	protect	VERB
cjfa-8199	133	49	of	of	ADP
cjfa-8199	133	50	the	the	DET
cjfa-8199	133	51	planet	planet	NOUN
cjfa-8199	133	52	earth	earth	NOUN
cjfa-8199	133	53	.	.	PUNCT
cjfa-8199	134	1	the	the	DET
cjfa-8199	134	2	research	research	NOUN
cjfa-8199	134	3	results	result	NOUN
cjfa-8199	134	4	show	show	VERB
cjfa-8199	134	5	that	that	SCONJ
cjfa-8199	134	6	in	in	ADP
cjfa-8199	134	7	croatian	croatian	ADJ
cjfa-8199	134	8	companies	company	NOUN
cjfa-8199	134	9	are	be	AUX
cjfa-8199	134	10	present	present	ADJ
cjfa-8199	134	11	certain	certain	ADJ
cjfa-8199	134	12	prerequisites	prerequisite	NOUN
cjfa-8199	134	13	for	for	ADP
cjfa-8199	134	14	the	the	DET
cjfa-8199	134	15	successful	successful	ADJ
cjfa-8199	134	16	implementation	implementation	NOUN
cjfa-8199	134	17	provisions	provision	NOUN
cjfa-8199	134	18	of	of	ADP
cjfa-8199	134	19	eu	eu	PROPN
cjfa-8199	134	20	directive	directive	NOUN
cjfa-8199	135	1	2014/95/	2014/95/	PROPN
cjfa-8199	135	2	eu	eu	PROPN
cjfa-8199	135	3	,	,	PUNCT
cjfa-8199	135	4	through	through	ADP
cjfa-8199	135	5	the	the	DET
cjfa-8199	135	6	national	national	ADJ
cjfa-8199	135	7	legislation	legislation	NOUN
cjfa-8199	135	8	framework	framework	NOUN
cjfa-8199	135	9	and	and	CCONJ
cjfa-8199	135	10	through	through	ADP
cjfa-8199	135	11	the	the	DET
cjfa-8199	135	12	introduction	introduction	NOUN
cjfa-8199	135	13	of	of	ADP
cjfa-8199	135	14	benchmarking	benchmarke	VERB
cjfa-8199	135	15	process	process	NOUN
cjfa-8199	135	16	,	,	PUNCT
cjfa-8199	135	17	which	which	PRON
cjfa-8199	135	18	should	should	AUX
cjfa-8199	135	19	lead	lead	VERB
cjfa-8199	135	20	to	to	ADP
cjfa-8199	135	21	evaluation	evaluation	NOUN
cjfa-8199	135	22	and	and	CCONJ
cjfa-8199	135	23	rewarding	reward	VERB
cjfa-8199	135	24	those	those	DET
cjfa-8199	135	25	companies	company	NOUN
cjfa-8199	135	26	/managers	/manager	NOUN
cjfa-8199	135	27	that	that	PRON
cjfa-8199	135	28	most	most	ADV
cjfa-8199	135	29	successfully	successfully	ADV
cjfa-8199	135	30	apply	apply	VERB
cjfa-8199	135	31	the	the	DET
cjfa-8199	135	32	principles	principle	NOUN
cjfa-8199	135	33	of	of	ADP
cjfa-8199	135	34	sustainability	sustainability	NOUN
cjfa-8199	135	35	,	,	PUNCT
cjfa-8199	135	36	noting	note	VERB
cjfa-8199	135	37	that	that	SCONJ
cjfa-8199	135	38	modern	modern	ADJ
cjfa-8199	135	39	accounting	accounting	NOUN
cjfa-8199	135	40	should	should	AUX
cjfa-8199	135	41	play	play	VERB
cjfa-8199	135	42	in	in	ADP
cjfa-8199	135	43	this	this	DET
cjfa-8199	135	44	process	process	NOUN
cjfa-8199	135	45	,	,	PUNCT
cjfa-8199	135	46	very	very	ADV
cjfa-8199	135	47	important	important	ADJ
cjfa-8199	135	48	role	role	NOUN
cjfa-8199	135	49	.	.	PUNCT
cjfa-8199	135	50	 	 	SPACE
cjfa-8199	136	1	references	reference	NOUN
cjfa-8199	136	2	aicpa	aicpa	VERB
cjfa-8199	136	3	(	(	PUNCT
cjfa-8199	136	4	2012	2012	NUM
cjfa-8199	136	5	)	)	PUNCT
cjfa-8199	136	6	.	.	PUNCT
cjfa-8199	137	1	american	american	PROPN
cjfa-8199	137	2	institute	institute	PROPN
cjfa-8199	137	3	of	of	ADP
cjfa-8199	137	4	cpas	cpas	PROPN
cjfa-8199	137	5	,	,	PUNCT
cjfa-8199	137	6	retrieved	retrieve	VERB
cjfa-8199	137	7	12.10.2014	12.10.2014	NUM
cjfa-8199	137	8	.	.	PUNCT
cjfa-8199	138	1	atrill	atrill	NOUN
cjfa-8199	138	2	,	,	PUNCT
cjfa-8199	138	3	p.	p.	NOUN
cjfa-8199	138	4	,	,	PUNCT
cjfa-8199	138	5	&	&	CCONJ
cjfa-8199	138	6	mclaney	mclaney	PROPN
cjfa-8199	138	7	,	,	PUNCT
cjfa-8199	138	8	e.	e.	PROPN
cjfa-8199	138	9	(	(	PUNCT
cjfa-8199	138	10	2007	2007	NUM
cjfa-8199	138	11	)	)	PUNCT
cjfa-8199	138	12	.	.	PUNCT
cjfa-8199	139	1	management	management	NOUN
cjfa-8199	139	2	accounting	account	VERB
cjfa-8199	139	3	for	for	ADP
cjfa-8199	139	4	decision	decision	NOUN
cjfa-8199	139	5	makers	maker	NOUN
cjfa-8199	139	6	,	,	PUNCT
cjfa-8199	139	7	ft	ft	PROPN
cjfa-8199	139	8	prentice	prentice	PROPN
cjfa-8199	139	9	hall	hall	PROPN
cjfa-8199	139	10	,	,	PUNCT
cjfa-8199	139	11	financial	financial	ADJ
cjfa-8199	139	12	times	time	NOUN
cjfa-8199	139	13	,	,	PUNCT
cjfa-8199	139	14	pearson	pearson	PROPN
cjfa-8199	139	15	education	education	PROPN
cjfa-8199	139	16	london	london	PROPN
cjfa-8199	139	17	,	,	PUNCT
cjfa-8199	139	18	new	new	PROPN
cjfa-8199	139	19	york	york	PROPN
cjfa-8199	139	20	,	,	PUNCT
cjfa-8199	139	21	boston	boston	PROPN
cjfa-8199	139	22	.	.	PUNCT
cjfa-8199	139	23	bagić	bagić	PROPN
cjfa-8199	139	24	,	,	PUNCT
cjfa-8199	139	25	a.	a.	NOUN
cjfa-8199	139	26	,	,	PUNCT
cjfa-8199	139	27	miošić	miošić	ADV
cjfa-8199	139	28	-	-	PUNCT
cjfa-8199	139	29	lisjak	lisjak	ADV
cjfa-8199	139	30	,	,	PUNCT
cjfa-8199	139	31	n.	n.	NOUN
cjfa-8199	139	32	,	,	PUNCT
cjfa-8199	139	33	&	&	CCONJ
cjfa-8199	139	34	škrabalo	škrabalo	NOUN
cjfa-8199	139	35	,	,	PUNCT
cjfa-8199	139	36	m.	m.	NOUN
cjfa-8199	139	37	(	(	PUNCT
cjfa-8199	139	38	2007	2007	NUM
cjfa-8199	139	39	)	)	PUNCT
cjfa-8199	139	40	.	.	PUNCT
cjfa-8199	140	1	report	report	NOUN
cjfa-8199	140	2	on	on	ADP
cjfa-8199	140	3	corporate	corporate	ADJ
cjfa-8199	140	4	social	social	ADJ
cjfa-8199	140	5	responsibility	responsibility	NOUN
cjfa-8199	140	6	in	in	ADP
cjfa-8199	140	7	croatia	croatia	PROPN
cjfa-8199	140	8	,	,	PUNCT
cjfa-8199	140	9	a	a	DET
cjfa-8199	140	10	part	part	NOUN
cjfa-8199	140	11	of	of	ADP
cjfa-8199	140	12	project	project	NOUN
cjfa-8199	140	13	„	„	PUNCT
cjfa-8199	140	14	accelerating	accelerate	VERB
cjfa-8199	140	15	crs	crs	NOUN
cjfa-8199	140	16	practice	practice	NOUN
cjfa-8199	140	17	in	in	ADP
cjfa-8199	140	18	the	the	DET
cjfa-8199	140	19	new	new	ADJ
cjfa-8199	140	20	eu	eu	PROPN
cjfa-8199	140	21	member	member	NOUN
cjfa-8199	140	22	states	state	NOUN
cjfa-8199	140	23	and	and	CCONJ
cjfa-8199	140	24	candidate	candidate	NOUN
cjfa-8199	140	25	countries	country	NOUN
cjfa-8199	140	26	as	as	ADP
cjfa-8199	140	27	vehicle	vehicle	NOUN
cjfa-8199	140	28	for	for	ADP
cjfa-8199	140	29	harmonization	harmonization	NOUN
cjfa-8199	140	30	,	,	PUNCT
cjfa-8199	140	31	competitiveness	competitiveness	NOUN
cjfa-8199	140	32	and	and	CCONJ
cjfa-8199	140	33	social	social	ADJ
cjfa-8199	140	34	cohesion	cohesion	NOUN
cjfa-8199	140	35	in	in	ADP
cjfa-8199	140	36	the	the	DET
cjfa-8199	140	37	eu	eu	PROPN
cjfa-8199	140	38	,	,	PUNCT
cjfa-8199	140	39	undp	undp	PROPN
cjfa-8199	140	40	_	_	PROPN
cjfa-8199	140	41	united	united	PROPN
cjfa-8199	140	42	nations	nations	PROPN
cjfa-8199	140	43	development	development	PROPN
cjfa-8199	140	44	programme	programme	PROPN
cjfa-8199	140	45	,	,	PUNCT
cjfa-8199	140	46	croatia	croatia	PROPN
cjfa-8199	140	47	.	.	PUNCT
cjfa-8199	141	1	bakija	bakija	PROPN
cjfa-8199	141	2	,	,	PUNCT
cjfa-8199	141	3	k.	k.	PROPN
cjfa-8199	141	4	(	(	PUNCT
cjfa-8199	141	5	2014	2014	NUM
cjfa-8199	141	6	)	)	PUNCT
cjfa-8199	141	7	.	.	PUNCT
cjfa-8199	142	1	accounting	account	VERB
cjfa-8199	142	2	information	information	NOUN
cjfa-8199	142	3	for	for	ADP
cjfa-8199	142	4	managing	manage	VERB
cjfa-8199	142	5	sustainable	sustainable	ADJ
cjfa-8199	142	6	corporations	corporation	NOUN
cjfa-8199	142	7	development	development	NOUN
cjfa-8199	142	8	,	,	PUNCT
cjfa-8199	142	9	računovodstvena	računovodstvena	PROPN
cjfa-8199	142	10	informacije	informacije	PROPN
cjfa-8199	142	11	za	za	PROPN
cjfa-8199	142	12	upravljanje	upravljanje	PROPN
cjfa-8199	142	13	održivim	održivim	PROPN
cjfa-8199	142	14	razvojem	razvojem	NOUN
cjfa-8199	142	15	korporacije	korporacije	PROPN
cjfa-8199	142	16	,	,	PUNCT
cjfa-8199	142	17	phd	phd	NOUN
cjfa-8199	142	18	thesis	thesis	NOUN
cjfa-8199	142	19	,	,	PUNCT
cjfa-8199	142	20	faculty	faculty	NOUN
cjfa-8199	142	21	of	of	ADP
cjfa-8199	142	22	tourism	tourism	NOUN
cjfa-8199	142	23	and	and	CCONJ
cjfa-8199	142	24	hospitality	hospitality	NOUN
cjfa-8199	142	25	management	management	NOUN
cjfa-8199	142	26	,	,	PUNCT
cjfa-8199	142	27	opatija	opatija	NOUN
cjfa-8199	142	28	,	,	PUNCT
cjfa-8199	142	29	university	university	PROPN
cjfa-8199	142	30	of	of	ADP
cjfa-8199	142	31	rijeka	rijeka	PROPN
cjfa-8199	142	32	.	.	PUNCT
cjfa-8199	143	1	bebbington	bebbington	PROPN
cjfa-8199	143	2	,	,	PUNCT
cjfa-8199	143	3	j.	j.	PROPN
cjfa-8199	143	4	,	,	PUNCT
cjfa-8199	143	5	unerman	unerman	PROPN
cjfa-8199	143	6	,	,	PUNCT
cjfa-8199	143	7	j.	j.	PROPN
cjfa-8199	143	8	,	,	PUNCT
cjfa-8199	143	9	&	&	CCONJ
cjfa-8199	143	10	o’dwyer	o’dwyer	PROPN
cjfa-8199	143	11	,	,	PUNCT
cjfa-8199	143	12	b.	b.	PROPN
cjfa-8199	143	13	(	(	PUNCT
cjfa-8199	143	14	2014	2014	NUM
cjfa-8199	143	15	)	)	PUNCT
cjfa-8199	143	16	.	.	PUNCT
cjfa-8199	144	1	sustainability	sustainability	NOUN
cjfa-8199	144	2	accounting	accounting	NOUN
cjfa-8199	144	3	and	and	CCONJ
cjfa-8199	144	4	accountability	accountability	NOUN
cjfa-8199	144	5	,	,	PUNCT
cjfa-8199	144	6	routledge	routledge	PROPN
cjfa-8199	144	7	,	,	PUNCT
cjfa-8199	144	8	taylor	taylor	PROPN
cjfa-8199	144	9	&	&	CCONJ
cjfa-8199	144	10	francis	francis	PROPN
cjfa-8199	144	11	group	group	PROPN
cjfa-8199	144	12	,	,	PUNCT
cjfa-8199	144	13	london	london	PROPN
cjfa-8199	144	14	and	and	CCONJ
cjfa-8199	144	15	new	new	PROPN
cjfa-8199	144	16	york	york	PROPN
cjfa-8199	144	17	.	.	PUNCT
cjfa-8199	145	1	bscdesigner	bscdesigner	NOUN
cjfa-8199	145	2	.	.	PUNCT
cjfa-8199	146	1	(	(	PUNCT
cjfa-8199	146	2	2014	2014	NUM
cjfa-8199	146	3	)	)	PUNCT
cjfa-8199	146	4	.	.	PUNCT
cjfa-8199	147	1	balanced	balanced	ADJ
cjfa-8199	147	2	scorecard	scorecard	NOUN
cjfa-8199	147	3	http://www.bscdesigner.com/bsc-for-hoteltop-management.htm	http://www.bscdesigner.com/bsc-for-hoteltop-management.htm	NOUN
cjfa-8199	147	4	(	(	PUNCT
cjfa-8199	147	5	accessed	access	VERB
cjfa-8199	147	6	:	:	PUNCT
cjfa-8199	147	7	22.09.2014	22.09.2014	NUM
cjfa-8199	147	8	)	)	PUNCT
cjfa-8199	147	9	.	.	PUNCT
cjfa-8199	148	1	banker	banker	NOUN
cjfa-8199	148	2	,	,	PUNCT
cjfa-8199	148	3	r.	r.	PROPN
cjfa-8199	148	4	j.	j.	PROPN
cjfa-8199	148	5	,	,	PUNCT
cjfa-8199	148	6	potter	potter	PROPN
cjfa-8199	148	7	,	,	PUNCT
cjfa-8199	148	8	b.	b.	PROPN
cjfa-8199	148	9	,	,	PUNCT
cjfa-8199	148	10	&	&	CCONJ
cjfa-8199	148	11	srinivasan	srinivasan	PROPN
cjfa-8199	148	12	,	,	PUNCT
cjfa-8199	148	13	d.	d.	PROPN
cjfa-8199	148	14	(	(	PUNCT
cjfa-8199	148	15	2000	2000	NUM
cjfa-8199	148	16	)	)	PUNCT
cjfa-8199	148	17	.	.	PUNCT
cjfa-8199	149	1	an	an	DET
cjfa-8199	149	2	empirical	empirical	ADJ
cjfa-8199	149	3	investigation	investigation	NOUN
cjfa-8199	149	4	of	of	ADP
cjfa-8199	149	5	an	an	DET
cjfa-8199	149	6	incentive	incentive	NOUN
cjfa-8199	149	7	plan	plan	NOUN
cjfa-8199	149	8	that	that	PRON
cjfa-8199	149	9	includes	include	VERB
cjfa-8199	149	10	nonfinancial	nonfinancial	ADJ
cjfa-8199	149	11	performance	performance	NOUN
cjfa-8199	149	12	measures	measure	NOUN
cjfa-8199	149	13	,	,	PUNCT
cjfa-8199	149	14	the	the	DET
cjfa-8199	149	15	accounting	accounting	NOUN
cjfa-8199	149	16	review	review	NOUN
cjfa-8199	149	17	,	,	PUNCT
cjfa-8199	149	18	75	75	NUM
cjfa-8199	149	19	(	(	PUNCT
cjfa-8199	149	20	1	1	NUM
cjfa-8199	149	21	)	)	PUNCT
cjfa-8199	149	22	,	,	PUNCT
cjfa-8199	149	23	65–92	65–92	NUM
cjfa-8199	149	24	.	.	PUNCT
cjfa-8199	150	1	http://dx.doi.org/10.2139/ssrn.67808	http://dx.doi.org/10.2139/ssrn.67808	NOUN
cjfa-8199	150	2	.	.	PUNCT
cjfa-8199	151	1	brander	brander	NOUN
cjfa-8199	151	2	brown	brown	PROPN
cjfa-8199	151	3	,	,	PUNCT
cjfa-8199	151	4	j.	j.	PROPN
cjfa-8199	151	5	,	,	PUNCT
cjfa-8199	151	6	&	&	CCONJ
cjfa-8199	151	7	mcdonnell	mcdonnell	PROPN
cjfa-8199	151	8	,	,	PUNCT
cjfa-8199	151	9	b.	b.	PROPN
cjfa-8199	151	10	(	(	PUNCT
cjfa-8199	151	11	1995	1995	NUM
cjfa-8199	151	12	)	)	PUNCT
cjfa-8199	151	13	.	.	PUNCT
cjfa-8199	152	1	the	the	DET
cjfa-8199	152	2	balanced	balanced	ADJ
cjfa-8199	152	3	scorecard	scorecard	NOUN
cjfa-8199	152	4	:	:	PUNCT
cjfa-8199	152	5	short	short	ADJ
cjfa-8199	152	6	-	-	PUNCT
cjfa-8199	152	7	term	term	NOUN
cjfa-8199	152	8	guest	guest	NOUN
cjfa-8199	152	9	or	or	CCONJ
cjfa-8199	152	10	long	long	ADJ
cjfa-8199	152	11	-	-	PUNCT
cjfa-8199	152	12	term	term	NOUN
cjfa-8199	152	13	resident	resident	NOUN
cjfa-8199	152	14	?	?	PUNCT
cjfa-8199	152	15	,	,	PUNCT
cjfa-8199	152	16	international	international	ADJ
cjfa-8199	152	17	journal	journal	NOUN
cjfa-8199	152	18	of	of	ADP
cjfa-8199	152	19	contemporary	contemporary	PROPN
cjfa-8199	152	20	hospitality	hospitality	PROPN
cjfa-8199	152	21	management	management	NOUN
cjfa-8199	152	22	,	,	PUNCT
cjfa-8199	152	23	7	7	NUM
cjfa-8199	152	24	(	(	PUNCT
cjfa-8199	152	25	2	2	NUM
cjfa-8199	152	26	)	)	PUNCT
cjfa-8199	152	27	,	,	PUNCT
cjfa-8199	152	28	7–11	7–11	PROPN
cjfa-8199	152	29	.	.	PUNCT
cjfa-8199	153	1	http://dx.doi.org/10.1108/09596119510146751	http://dx.doi.org/10.1108/09596119510146751	PROPN
cjfa-8199	153	2	.	.	PUNCT
cjfa-8199	154	1	cadez	cadez	PROPN
cjfa-8199	154	2	,	,	PUNCT
cjfa-8199	154	3	s.	s.	PROPN
cjfa-8199	154	4	,	,	PUNCT
cjfa-8199	154	5	&	&	CCONJ
cjfa-8199	154	6	guilding	guilding	NOUN
cjfa-8199	154	7	,	,	PUNCT
cjfa-8199	154	8	c.	c.	NOUN
cjfa-8199	154	9	(	(	PUNCT
cjfa-8199	154	10	2008	2008	NUM
cjfa-8199	154	11	)	)	PUNCT
cjfa-8199	154	12	.	.	PUNCT
cjfa-8199	155	1	an	an	DET
cjfa-8199	155	2	exploratory	exploratory	ADJ
cjfa-8199	155	3	investigation	investigation	NOUN
cjfa-8199	155	4	of	of	ADP
cjfa-8199	155	5	an	an	DET
cjfa-8199	155	6	integrated	integrate	VERB
cjfa-8199	155	7	contingency	contingency	NOUN
cjfa-8199	155	8	model	model	NOUN
cjfa-8199	155	9	of	of	ADP
cjfa-8199	155	10	strategic	strategic	ADJ
cjfa-8199	155	11	management	management	NOUN
cjfa-8199	155	12	accounting	accounting	NOUN
cjfa-8199	155	13	,	,	PUNCT
cjfa-8199	155	14	accounting	accounting	NOUN
cjfa-8199	155	15	,	,	PUNCT
cjfa-8199	155	16	organizations	organization	NOUN
cjfa-8199	155	17	and	and	CCONJ
cjfa-8199	155	18	society	society	NOUN
cjfa-8199	155	19	,	,	PUNCT
cjfa-8199	155	20	33	33	NUM
cjfa-8199	155	21	,	,	PUNCT
cjfa-8199	155	22	(	(	PUNCT
cjfa-8199	155	23	7	7	NUM
cjfa-8199	155	24	)	)	PUNCT
cjfa-8199	155	25	,	,	PUNCT
cjfa-8199	155	26	836–863	836–863	NUM
cjfa-8199	155	27	,	,	PUNCT
cjfa-8199	155	28	http://dx.doi.org/10.1016/j.aos.2008.01.003	http://dx.doi.org/10.1016/j.aos.2008.01.003	PROPN
cjfa-8199	155	29	.	.	PUNCT
cjfa-8199	156	1	cadez	cadez	PROPN
cjfa-8199	156	2	,	,	PUNCT
cjfa-8199	156	3	s.	s.	PROPN
cjfa-8199	156	4	,	,	PUNCT
cjfa-8199	156	5	&	&	CCONJ
cjfa-8199	156	6	guilding	guilding	NOUN
cjfa-8199	156	7	,	,	PUNCT
cjfa-8199	156	8	c.	c.	PROPN
cjfa-8199	156	9	(	(	PUNCT
cjfa-8199	156	10	2012	2012	NUM
cjfa-8199	156	11	)	)	PUNCT
cjfa-8199	156	12	.	.	PUNCT
cjfa-8199	157	1	strategy	strategy	NOUN
cjfa-8199	157	2	,	,	PUNCT
cjfa-8199	157	3	strategic	strategic	ADJ
cjfa-8199	157	4	management	management	NOUN
cjfa-8199	157	5	accounting	accounting	NOUN
cjfa-8199	157	6	and	and	CCONJ
cjfa-8199	157	7	perfor	perfor	PROPN
cjfa-8199	157	8	mance	mance	PROPN
cjfa-8199	157	9	:	:	PUNCT
cjfa-8199	157	10	a	a	DET
cjfa-8199	157	11	configurational	configurational	ADJ
cjfa-8199	157	12	analysis	analysis	NOUN
cjfa-8199	157	13	,	,	PUNCT
cjfa-8199	157	14	industrial	industrial	ADJ
cjfa-8199	157	15	management	management	NOUN
cjfa-8199	157	16	&	&	CCONJ
cjfa-8199	157	17	data	datum	NOUN
cjfa-8199	157	18	systems	system	NOUN
cjfa-8199	157	19	,	,	PUNCT
cjfa-8199	157	20	emerald	emerald	NOUN
cjfa-8199	157	21	group	group	PROPN
cjfa-8199	157	22	publishing	publishing	NOUN
cjfa-8199	157	23	limited	limit	VERB
cjfa-8199	157	24	112	112	NUM
cjfa-8199	157	25	(	(	PUNCT
cjfa-8199	157	26	3	3	NUM
cjfa-8199	157	27	)	)	PUNCT
cjfa-8199	157	28	,	,	PUNCT
cjfa-8199	157	29	484–501	484–501	NUM
cjfa-8199	157	30	.	.	PUNCT
cjfa-8199	157	31	http://dx.doi.org/10.1108/0263557	http://dx.doi.org/10.1108/0263557	PROPN
cjfa-8199	158	1	1211210086	1211210086	NUM
cjfa-8199	158	2	.	.	PUNCT
cjfa-8199	159	1	cfa	cfa	PROPN
cjfa-8199	159	2	(	(	PUNCT
cjfa-8199	159	3	2013	2013	NUM
cjfa-8199	159	4	)	)	PUNCT
cjfa-8199	159	5	.	.	PUNCT
cjfa-8199	160	1	croatian	croatian	PROPN
cjfa-8199	160	2	financial	financial	ADJ
cjfa-8199	160	3	agency	agency	PROPN
cjfa-8199	160	4	(	(	PUNCT
cjfa-8199	160	5	fina	fina	PROPN
cjfa-8199	160	6	)	)	PUNCT
cjfa-8199	160	7	–	–	PUNCT
cjfa-8199	160	8	corporate	corporate	ADJ
cjfa-8199	160	9	–	–	PUNCT
cjfa-8199	160	10	services	service	NOUN
cjfa-8199	160	11	and	and	CCONJ
cjfa-8199	160	12	products	product	NOUN
cjfa-8199	160	13	for	for	ADP
cjfa-8199	160	14	companies	company	NOUN
cjfa-8199	160	15	and	and	CCONJ
cjfa-8199	160	16	sole	sole	ADJ
cjfa-8199	160	17	traders	trader	NOUN
cjfa-8199	160	18	(	(	PUNCT
cjfa-8199	160	19	http://www.fina.hr/default.aspx?sec=1147	http://www.fina.hr/default.aspx?sec=1147	PROPN
cjfa-8199	160	20	)	)	PUNCT
cjfa-8199	160	21	.	.	PUNCT
cjfa-8199	161	1	milena	milena	PROPN
cjfa-8199	161	2	peršić	peršić	PROPN
cjfa-8199	161	3	,	,	PUNCT
cjfa-8199	161	4	katarina	katarina	PROPN
cjfa-8199	161	5	bakija	bakija	PROPN
cjfa-8199	161	6	,	,	PUNCT
cjfa-8199	161	7	dubravka	dubravka	PROPN
cjfa-8199	161	8	vlašić124	vlašić124	PROPN
cjfa-8199	161	9	crane	crane	PROPN
cjfa-8199	161	10	,	,	PUNCT
cjfa-8199	161	11	a.	a.	NOUN
cjfa-8199	161	12	,	,	PUNCT
cjfa-8199	161	13	matten	matten	PROPN
cjfa-8199	161	14	,	,	PUNCT
cjfa-8199	161	15	d.	d.	PROPN
cjfa-8199	161	16	,	,	PUNCT
cjfa-8199	161	17	&	&	CCONJ
cjfa-8199	161	18	spence	spence	PROPN
cjfa-8199	161	19	,	,	PUNCT
cjfa-8199	161	20	l.j	l.j	PROPN
cjfa-8199	161	21	.	.	PROPN
cjfa-8199	161	22	(	(	PUNCT
cjfa-8199	161	23	2013	2013	NUM
cjfa-8199	161	24	)	)	PUNCT
cjfa-8199	161	25	.	.	PUNCT
cjfa-8199	162	1	corporate	corporate	ADJ
cjfa-8199	162	2	social	social	ADJ
cjfa-8199	162	3	responsibility	responsibility	NOUN
cjfa-8199	162	4	:	:	PUNCT
cjfa-8199	162	5	readings	reading	NOUN
cjfa-8199	162	6	and	and	CCONJ
cjfa-8199	162	7	cases	case	NOUN
cjfa-8199	162	8	in	in	ADP
cjfa-8199	162	9	a	a	DET
cjfa-8199	162	10	global	global	ADJ
cjfa-8199	162	11	context	context	NOUN
cjfa-8199	162	12	,	,	PUNCT
cjfa-8199	162	13	2	2	NUM
cjfa-8199	162	14	/	/	SYM
cjfa-8199	162	15	e.	e.	PROPN
cjfa-8199	162	16	abingdon	abingdon	PROPN
cjfa-8199	162	17	:	:	PUNCT
cjfa-8199	162	18	routledge	routledge	PROPN
cjfa-8199	162	19	,	,	PUNCT
cjfa-8199	162	20	3–26	3–26	NUM
cjfa-8199	162	21	.	.	PUNCT
cjfa-8199	163	1	croatian	croatian	PROPN
cjfa-8199	163	2	accounting	accounting	PROPN
cjfa-8199	163	3	act	act	PROPN
cjfa-8199	163	4	(	(	PUNCT
cjfa-8199	163	5	og	og	PROPN
cjfa-8199	163	6	109/07	109/07	NUM
cjfa-8199	163	7	;	;	PUNCT
cjfa-8199	163	8	54/13	54/13	NUM
cjfa-8199	163	9	)	)	PUNCT
cjfa-8199	163	10	.	.	PUNCT
cjfa-8199	164	1	csr	csr	X
cjfa-8199	164	2	(	(	PUNCT
cjfa-8199	164	3	2010	2010	NUM
cjfa-8199	164	4	)	)	PUNCT
cjfa-8199	164	5	.	.	PUNCT
cjfa-8199	165	1	a	a	DET
cjfa-8199	165	2	guide	guide	NOUN
cjfa-8199	165	3	to	to	ADP
cjfa-8199	165	4	csr	csr	X
cjfa-8199	165	5	in	in	ADP
cjfa-8199	165	6	europe	europe	PROPN
cjfa-8199	165	7	–	–	PUNCT
cjfa-8199	165	8	country	country	NOUN
cjfa-8199	165	9	insights	insight	NOUN
cjfa-8199	165	10	by	by	ADP
cjfa-8199	165	11	csr	csr	PROPN
cjfa-8199	165	12	europe	europe	PROPN
cjfa-8199	165	13	’s	’s	PART
cjfa-8199	165	14	national	national	PROPN
cjfa-8199	165	15	partner	partner	PROPN
cjfa-8199	165	16	organisation	organisation	PROPN
cjfa-8199	165	17	,	,	PUNCT
cjfa-8199	165	18	csr	csr	PROPN
cjfa-8199	165	19	europe	europe	PROPN
cjfa-8199	165	20	,	,	PUNCT
cjfa-8199	165	21	http://www.dop.hr/	http://www.dop.hr/	PROPN
cjfa-8199	165	22	;	;	PUNCT
cjfa-8199	165	23	http://www.hrpsor.hr/	http://www.hrpsor.hr/	X
cjfa-8199	165	24	(	(	PUNCT
cjfa-8199	165	25	accessed	access	VERB
cjfa-8199	165	26	:	:	PUNCT
cjfa-8199	165	27	13.02.2015	13.02.2015	NUM
cjfa-8199	165	28	)	)	PUNCT
cjfa-8199	165	29	.	.	PUNCT
cjfa-8199	166	1	drury	drury	PROPN
cjfa-8199	166	2	,	,	PUNCT
cjfa-8199	166	3	c.	c.	PROPN
cjfa-8199	166	4	(	(	PUNCT
cjfa-8199	166	5	2012	2012	NUM
cjfa-8199	166	6	)	)	PUNCT
cjfa-8199	166	7	.	.	PUNCT
cjfa-8199	167	1	management	management	NOUN
cjfa-8199	167	2	and	and	CCONJ
cjfa-8199	167	3	cost	cost	NOUN
cjfa-8199	167	4	accounting	accounting	NOUN
cjfa-8199	167	5	,	,	PUNCT
cjfa-8199	167	6	8	8	NUM
cjfa-8199	167	7	ed	ed	NOUN
cjfa-8199	167	8	,	,	PUNCT
cjfa-8199	167	9	cengage	cengage	PROPN
cjfa-8199	167	10	learning	learning	PROPN
cjfa-8199	167	11	,	,	PUNCT
cjfa-8199	167	12	australia	australia	PROPN
cjfa-8199	167	13	,	,	PUNCT
cjfa-8199	167	14	brazil	brazil	PROPN
cjfa-8199	167	15	,	,	PUNCT
cjfa-8199	167	16	usa	usa	PROPN
cjfa-8199	167	17	.	.	PROPN
cjfa-8199	167	18	elkington	elkington	PROPN
cjfa-8199	167	19	,	,	PUNCT
cjfa-8199	167	20	j.	j.	PROPN
cjfa-8199	167	21	(	(	PUNCT
cjfa-8199	167	22	1993	1993	NUM
cjfa-8199	167	23	)	)	PUNCT
cjfa-8199	167	24	.	.	PUNCT
cjfa-8199	168	1	coming	come	VERB
cjfa-8199	168	2	clean	clean	ADJ
cjfa-8199	168	3	:	:	PUNCT
cjfa-8199	168	4	the	the	DET
cjfa-8199	168	5	rise	rise	NOUN
cjfa-8199	168	6	and	and	CCONJ
cjfa-8199	168	7	rise	rise	NOUN
cjfa-8199	168	8	of	of	ADP
cjfa-8199	168	9	the	the	DET
cjfa-8199	168	10	corporate	corporate	ADJ
cjfa-8199	168	11	environmental	environmental	ADJ
cjfa-8199	168	12	report	report	NOUN
cjfa-8199	168	13	.	.	PUNCT
cjfa-8199	169	1	business	business	NOUN
cjfa-8199	169	2	strategy	strategy	NOUN
cjfa-8199	169	3	and	and	CCONJ
cjfa-8199	169	4	the	the	DET
cjfa-8199	169	5	environment	environment	NOUN
cjfa-8199	169	6	,	,	PUNCT
cjfa-8199	169	7	2(2	2(2	NUM
cjfa-8199	169	8	)	)	PUNCT
cjfa-8199	169	9	,	,	PUNCT
cjfa-8199	169	10	42–44	42–44	PROPN
cjfa-8199	169	11	.	.	PUNCT
cjfa-8199	169	12	elkington	elkington	PROPN
cjfa-8199	169	13	,	,	PUNCT
cjfa-8199	169	14	j.	j.	PROPN
cjfa-8199	169	15	(	(	PUNCT
cjfa-8199	169	16	1999	1999	NUM
cjfa-8199	169	17	)	)	PUNCT
cjfa-8199	169	18	.	.	PUNCT
cjfa-8199	170	1	triple	triple	ADJ
cjfa-8199	170	2	bottom	bottom	ADJ
cjfa-8199	170	3	-	-	PUNCT
cjfa-8199	170	4	line	line	NOUN
cjfa-8199	170	5	reporting	reporting	NOUN
cjfa-8199	170	6	:	:	PUNCT
cjfa-8199	170	7	looking	look	VERB
cjfa-8199	170	8	for	for	ADP
cjfa-8199	170	9	balance	balance	NOUN
cjfa-8199	170	10	.	.	PUNCT
cjfa-8199	171	1	australian	australian	ADJ
cjfa-8199	171	2	cpa	cpa	NOUN
cjfa-8199	171	3	,	,	PUNCT
cjfa-8199	171	4	(	(	PUNCT
cjfa-8199	171	5	march	march	PROPN
cjfa-8199	171	6	)	)	PUNCT
cjfa-8199	171	7	,	,	PUNCT
cjfa-8199	171	8	19–21	19–21	PROPN
cjfa-8199	171	9	.	.	PUNCT
cjfa-8199	172	1	emas	emas	PROPN
cjfa-8199	172	2	http://ec.europa.eu/environment/emas/documents/legislative_en.htm	http://ec.europa.eu/environment/emas/documents/legislative_en.htm	PROPN
cjfa-8199	172	3	;	;	PUNCT
cjfa-8199	172	4	http://	http://	PROPN
cjfa-8199	172	5	ec.europa.eu/	ec.europa.eu/	PROPN
cjfa-8199	172	6	environment	environment	PROPN
cjfa-8199	172	7	/	/	SYM
cjfa-8199	172	8	emas	emas	PROPN
cjfa-8199	172	9	/	/	SYM
cjfa-8199	172	10	pdf	pdf	PROPN
cjfa-8199	172	11	/	/	SYM
cjfa-8199	172	12	factsheet	factsheet	NOUN
cjfa-8199	172	13	/	/	SYM
cjfa-8199	172	14	fs_emas2to3.pdf	fs_emas2to3.pdf	NOUN
cjfa-8199	172	15	(	(	PUNCT
cjfa-8199	172	16	accessed	access	VERB
cjfa-8199	172	17	:	:	PUNCT
cjfa-8199	172	18	22.02	22.02	NUM
cjfa-8199	172	19	.	.	NOUN
cjfa-8199	172	20	2014	2014	NUM
cjfa-8199	172	21	)	)	PUNCT
cjfa-8199	172	22	.	.	PUNCT
cjfa-8199	173	1	epeef	epeef	PROPN
cjfa-8199	173	2	(	(	PUNCT
cjfa-8199	173	3	2003	2003	NUM
cjfa-8199	173	4	)	)	PUNCT
cjfa-8199	173	5	.	.	PUNCT
cjfa-8199	174	1	environmental	environmental	ADJ
cjfa-8199	174	2	protection	protection	NOUN
cjfa-8199	174	3	and	and	CCONJ
cjfa-8199	174	4	energy	energy	NOUN
cjfa-8199	174	5	efficiency	efficiency	NOUN
cjfa-8199	174	6	fund	fund	NOUN
cjfa-8199	174	7	of	of	ADP
cjfa-8199	174	8	the	the	DET
cjfa-8199	174	9	republic	republic	NOUN
cjfa-8199	174	10	of	of	ADP
cjfa-8199	174	11	croatia	croatia	PROPN
cjfa-8199	174	12	(	(	PUNCT
cjfa-8199	174	13	og	og	PROPN
cjfa-8199	174	14	107/2003	107/2003	NUM
cjfa-8199	174	15	)	)	PUNCT
cjfa-8199	174	16	.	.	PUNCT
cjfa-8199	175	1	english	english	PROPN
cjfa-8199	175	2	,	,	PUNCT
cjfa-8199	175	3	m.	m.	NOUN
cjfa-8199	175	4	d.	d.	PROPN
cjfa-8199	175	5	,	,	PUNCT
cjfa-8199	175	6	&	&	CCONJ
cjfa-8199	175	7	schooley	schooley	PROPN
cjfa-8199	175	8	,	,	PUNCT
cjfa-8199	175	9	d.	d.	PROPN
cjfa-8199	175	10	k.	k.	PROPN
cjfa-8199	175	11	(	(	PUNCT
cjfa-8199	175	12	2014	2014	NUM
cjfa-8199	175	13	)	)	PUNCT
cjfa-8199	175	14	.	.	PUNCT
cjfa-8199	176	1	the	the	DET
cjfa-8199	176	2	evolution	evolution	NOUN
cjfa-8199	176	3	of	of	ADP
cjfa-8199	176	4	sustainability	sustainability	NOUN
cjfa-8199	176	5	reporting	reporting	NOUN
cjfa-8199	176	6	,	,	PUNCT
cjfa-8199	176	7	the	the	DET
cjfa-8199	176	8	cpa	cpa	PROPN
cjfa-8199	176	9	journal	journal	PROPN
cjfa-8199	176	10	(	(	PUNCT
cjfa-8199	176	11	march	march	PROPN
cjfa-8199	176	12	)	)	PUNCT
cjfa-8199	176	13	,	,	PUNCT
cjfa-8199	176	14	26–35	26–35	NUM
cjfa-8199	176	15	.	.	PUNCT
cjfa-8199	177	1	eu	eu	PROPN
cjfa-8199	177	2	directive	directive	PROPN
cjfa-8199	177	3	2013/34	2013/34	NUM
cjfa-8199	177	4	/	/	SYM
cjfa-8199	177	5	eu	eu	PROPN
cjfa-8199	177	6	–	–	PUNCT
cjfa-8199	177	7	annual	annual	ADJ
cjfa-8199	177	8	financial	financial	ADJ
cjfa-8199	177	9	statements	statement	NOUN
cjfa-8199	177	10	,	,	PUNCT
cjfa-8199	177	11	consolidated	consolidated	ADJ
cjfa-8199	177	12	financial	financial	ADJ
cjfa-8199	177	13	statements	statement	NOUN
cjfa-8199	177	14	and	and	CCONJ
cjfa-8199	177	15	related	related	ADJ
cjfa-8199	177	16	reports	report	NOUN
cjfa-8199	177	17	of	of	ADP
cjfa-8199	177	18	certain	certain	ADJ
cjfa-8199	177	19	types	type	NOUN
cjfa-8199	177	20	of	of	ADP
cjfa-8199	177	21	undertaking	undertaking	NOUN
cjfa-8199	177	22	,	,	PUNCT
cjfa-8199	177	23	the	the	DET
cjfa-8199	177	24	european	european	ADJ
cjfa-8199	177	25	parliament	parliament	NOUN
cjfa-8199	177	26	and	and	CCONJ
cjfa-8199	177	27	of	of	ADP
cjfa-8199	177	28	the	the	DET
cjfa-8199	177	29	council	council	PROPN
cjfa-8199	177	30	and	and	CCONJ
cjfa-8199	177	31	repealing	repeal	VERB
cjfa-8199	177	32	council	council	NOUN
cjfa-8199	177	33	directives	directive	NOUN
cjfa-8199	177	34	,	,	PUNCT
cjfa-8199	177	35	of	of	ADP
cjfa-8199	177	36	26	26	NUM
cjfa-8199	177	37	june	june	PROPN
cjfa-8199	177	38	2013	2013	NUM
cjfa-8199	177	39	,	,	PUNCT
cjfa-8199	177	40	78/660/	78/660/	NUM
cjfa-8199	177	41	eec	eec	NOUN
cjfa-8199	177	42	and	and	CCONJ
cjfa-8199	177	43	83/349	83/349	NUM
cjfa-8199	177	44	/	/	SYM
cjfa-8199	177	45	eec	eec	NOUN
cjfa-8199	177	46	text	text	NOUN
cjfa-8199	177	47	with	with	ADP
cjfa-8199	177	48	eea	eea	PROPN
cjfa-8199	177	49	relevance	relevance	NOUN
cjfa-8199	177	50	(	(	PUNCT
cjfa-8199	177	51	accessed	access	VERB
cjfa-8199	177	52	:	:	PUNCT
cjfa-8199	177	53	12.11.2014	12.11.2014	NUM
cjfa-8199	177	54	)	)	PUNCT
cjfa-8199	177	55	.	.	PUNCT
cjfa-8199	178	1	eu	eu	PROPN
cjfa-8199	178	2	financial	financial	ADJ
cjfa-8199	178	3	directive	directive	NOUN
cjfa-8199	178	4	2014/95	2014/95	PROPN
cjfa-8199	178	5	/	/	SYM
cjfa-8199	178	6	eu	eu	PROPN
cjfa-8199	178	7	–	–	PUNCT
cjfa-8199	178	8	disclosure	disclosure	NOUN
cjfa-8199	178	9	of	of	ADP
cjfa-8199	178	10	non	non	ADJ
cjfa-8199	178	11	-	-	ADJ
cjfa-8199	178	12	financial	financial	ADJ
cjfa-8199	178	13	and	and	CCONJ
cjfa-8199	178	14	diversity	diversity	NOUN
cjfa-8199	178	15	information	information	NOUN
cjfa-8199	178	16	by	by	ADP
cjfa-8199	178	17	certain	certain	ADJ
cjfa-8199	178	18	large	large	ADJ
cjfa-8199	178	19	undertakings	undertaking	NOUN
cjfa-8199	178	20	and	and	CCONJ
cjfa-8199	178	21	groups	group	NOUN
cjfa-8199	178	22	(	(	PUNCT
cjfa-8199	178	23	amending	amend	VERB
cjfa-8199	178	24	eu	eu	PROPN
cjfa-8199	178	25	directive	directive	NOUN
cjfa-8199	178	26	2013/34/	2013/34/	PROPN
cjfa-8199	178	27	eu	eu	PROPN
cjfa-8199	178	28	)	)	PUNCT
cjfa-8199	178	29	,	,	PUNCT
cjfa-8199	178	30	the	the	DET
cjfa-8199	178	31	european	european	ADJ
cjfa-8199	178	32	parliament	parliament	NOUN
cjfa-8199	178	33	and	and	CCONJ
cjfa-8199	178	34	the	the	DET
cjfa-8199	178	35	council	council	NOUN
cjfa-8199	178	36	of	of	ADP
cjfa-8199	178	37	22	22	NUM
cjfa-8199	178	38	october	october	PROPN
cjfa-8199	178	39	2014	2014	NUM
cjfa-8199	178	40	,	,	PUNCT
cjfa-8199	178	41	http://eur-lex.europa.eu/legal-content/en/txt/?uri=celex:32014l0095	http://eur-lex.europa.eu/legal-content/en/txt/?uri=celex:32014l0095	NOUN
cjfa-8199	178	42	(	(	PUNCT
cjfa-8199	178	43	accessed	access	VERB
cjfa-8199	178	44	:	:	PUNCT
cjfa-8199	178	45	23.12.2014	23.12.2014	NUM
cjfa-8199	178	46	.	.	PUNCT
cjfa-8199	178	47	)	)	PUNCT
cjfa-8199	179	1	figge	figge	PROPN
cjfa-8199	179	2	,	,	PUNCT
cjfa-8199	179	3	f.	f.	PROPN
cjfa-8199	179	4	,	,	PUNCT
cjfa-8199	179	5	hahn	hahn	PROPN
cjfa-8199	179	6	,	,	PUNCT
cjfa-8199	179	7	t.	t.	PROPN
cjfa-8199	179	8	,	,	PUNCT
cjfa-8199	179	9	schaltegger	schaltegger	NOUN
cjfa-8199	179	10	,	,	PUNCT
cjfa-8199	179	11	s.	s.	PROPN
cjfa-8199	179	12	,	,	PUNCT
cjfa-8199	179	13	&	&	CCONJ
cjfa-8199	179	14	wagner	wagner	PROPN
cjfa-8199	179	15	,	,	PUNCT
cjfa-8199	179	16	m.	m.	NOUN
cjfa-8199	179	17	(	(	PUNCT
cjfa-8199	179	18	2001	2001	NUM
cjfa-8199	179	19	)	)	PUNCT
cjfa-8199	179	20	.	.	PUNCT
cjfa-8199	180	1	sustainability	sustainability	NOUN
cjfa-8199	180	2	balanced	balanced	ADJ
cjfa-8199	180	3	scorecardwertorientiertes	scorecardwertorientierte	NOUN
cjfa-8199	180	4	nachhaltigkeitsmanagement	nachhaltigkeitsmanagement	NOUN
cjfa-8199	180	5	mit	mit	VERB
cjfa-8199	180	6	der	der	ADJ
cjfa-8199	180	7	balanced	balanced	ADJ
cjfa-8199	180	8	scorecard	scorecard	NOUN
cjfa-8199	180	9	,	,	PUNCT
cjfa-8199	180	10	centre	centre	NOUN
cjfa-8199	180	11	for	for	ADP
cjfa-8199	180	12	sustainability	sustainability	NOUN
cjfa-8199	180	13	management	management	NOUN
cjfa-8199	180	14	(	(	PUNCT
cjfa-8199	180	15	csm	csm	PROPN
cjfa-8199	180	16	)	)	PUNCT
cjfa-8199	180	17	,	,	PUNCT
cjfa-8199	180	18	university	university	NOUN
cjfa-8199	180	19	of	of	ADP
cjfa-8199	180	20	luneburg	luneburg	PROPN
cjfa-8199	180	21	,	,	PUNCT
cjfa-8199	180	22	bmbf	bmbf	NOUN
cjfa-8199	180	23	project	project	NOUN
cjfa-8199	180	24	.	.	PUNCT
cjfa-8199	181	1	figge	figge	PROPN
cjfa-8199	181	2	,	,	PUNCT
cjfa-8199	181	3	f.	f.	PROPN
cjfa-8199	181	4	,	,	PUNCT
cjfa-8199	181	5	hahn	hahn	PROPN
cjfa-8199	181	6	,	,	PUNCT
cjfa-8199	181	7	t.	t.	PROPN
cjfa-8199	181	8	,	,	PUNCT
cjfa-8199	181	9	schaltegger	schaltegger	NOUN
cjfa-8199	181	10	,	,	PUNCT
cjfa-8199	181	11	s.	s.	PROPN
cjfa-8199	181	12	,	,	PUNCT
cjfa-8199	181	13	&	&	CCONJ
cjfa-8199	181	14	wagner	wagner	PROPN
cjfa-8199	181	15	,	,	PUNCT
cjfa-8199	181	16	m.	m.	NOUN
cjfa-8199	181	17	(	(	PUNCT
cjfa-8199	181	18	2002	2002	NUM
cjfa-8199	181	19	)	)	PUNCT
cjfa-8199	181	20	.	.	PUNCT
cjfa-8199	182	1	the	the	DET
cjfa-8199	182	2	sustainability	sustainability	NOUN
cjfa-8199	182	3	balanced	balanced	ADJ
cjfa-8199	182	4	scorecardlinking	scorecardlinke	VERB
cjfa-8199	182	5	sustainability	sustainability	NOUN
cjfa-8199	182	6	management	management	NOUN
cjfa-8199	182	7	to	to	ADP
cjfa-8199	182	8	business	business	NOUN
cjfa-8199	182	9	strategy	strategy	NOUN
cjfa-8199	182	10	,	,	PUNCT
cjfa-8199	182	11	centre	centre	NOUN
cjfa-8199	182	12	for	for	ADP
cjfa-8199	182	13	sustainability	sustainability	NOUN
cjfa-8199	182	14	management	management	NOUN
cjfa-8199	182	15	,	,	PUNCT
cjfa-8199	182	16	university	university	NOUN
cjfa-8199	182	17	of	of	ADP
cjfa-8199	182	18	luneburg	luneburg	PROPN
cjfa-8199	182	19	,	,	PUNCT
cjfa-8199	182	20	business	business	NOUN
cjfa-8199	182	21	strategy	strategy	NOUN
cjfa-8199	182	22	environment	environment	NOUN
cjfa-8199	182	23	,	,	PUNCT
cjfa-8199	182	24	11	11	NUM
cjfa-8199	182	25	,	,	PUNCT
cjfa-8199	182	26	269–284	269–284	NUM
cjfa-8199	182	27	.	.	PUNCT
cjfa-8199	183	1	gics	gic	NOUN
cjfa-8199	183	2	–	–	PUNCT
cjfa-8199	183	3	global	global	ADJ
cjfa-8199	183	4	industry	industry	NOUN
cjfa-8199	183	5	classification	classification	NOUN
cjfa-8199	183	6	standard	standard	NOUN
cjfa-8199	183	7	and	and	CCONJ
cjfa-8199	183	8	national	national	ADJ
cjfa-8199	183	9	classification	classification	NOUN
cjfa-8199	183	10	(	(	PUNCT
cjfa-8199	183	11	og	og	PROPN
cjfa-8199	183	12	58/07	58/07	NUM
cjfa-8199	183	13	)	)	PUNCT
cjfa-8199	183	14	.	.	PUNCT
cjfa-8199	184	1	gri	gri	PROPN
cjfa-8199	184	2	,	,	PUNCT
cjfa-8199	184	3	global	global	ADJ
cjfa-8199	184	4	reporting	reporting	NOUN
cjfa-8199	184	5	initiative	initiative	NOUN
cjfa-8199	184	6	–	–	PUNCT
cjfa-8199	184	7	g4	g4	NOUN
cjfa-8199	184	8	–	–	PUNCT
cjfa-8199	184	9	sustainability	sustainability	NOUN
cjfa-8199	184	10	reporting	reporting	NOUN
cjfa-8199	184	11	guidelines	guideline	NOUN
cjfa-8199	184	12	–	–	PUNCT
cjfa-8199	184	13	reporting	report	VERB
cjfa-8199	184	14	principles	principle	NOUN
cjfa-8199	184	15	and	and	CCONJ
cjfa-8199	184	16	standard	standard	ADJ
cjfa-8199	184	17	disclosures	disclosure	NOUN
cjfa-8199	184	18	&	&	CCONJ
cjfa-8199	184	19	implementation	implementation	NOUN
cjfa-8199	184	20	manuel	manuel	NOUN
cjfa-8199	184	21	,	,	PUNCT
cjfa-8199	184	22	https://www	https://www	PROPN
cjfa-8199	184	23	.	.	PUNCT
cjfa-8199	185	1	globalreporting.org/reporting/g4/p/default.aspx	globalreporting.org/reporting/g4/p/default.aspx	NOUN
cjfa-8199	185	2	(	(	PUNCT
cjfa-8199	185	3	accessed	access	VERB
cjfa-8199	185	4	:	:	PUNCT
cjfa-8199	185	5	11.11.2014	11.11.2014	NUM
cjfa-8199	185	6	)	)	PUNCT
cjfa-8199	185	7	.	.	PUNCT
cjfa-8199	186	1	gulin	gulin	PROPN
cjfa-8199	186	2	,	,	PUNCT
cjfa-8199	186	3	d.	d.	PROPN
cjfa-8199	186	4	,	,	PUNCT
cjfa-8199	186	5	&	&	CCONJ
cjfa-8199	186	6	peršić	peršić	PROPN
cjfa-8199	186	7	,	,	PUNCT
cjfa-8199	186	8	m.	m.	NOUN
cjfa-8199	186	9	ed	ed	NOUN
cjfa-8199	186	10	.	.	PROPN
cjfa-8199	186	11	,	,	PUNCT
cjfa-8199	186	12	(	(	PUNCT
cjfa-8199	186	13	2011	2011	NUM
cjfa-8199	186	14	)	)	PUNCT
cjfa-8199	186	15	.	.	PUNCT
cjfa-8199	187	1	managerial	managerial	ADJ
cjfa-8199	187	2	accounting	accounting	PROPN
cjfa-8199	187	3	//upravljačko	//upravljačko	PROPN
cjfa-8199	187	4	računovodstvo	računovodstvo	PROPN
cjfa-8199	187	5	,	,	PUNCT
cjfa-8199	187	6	hzfrd	hzfrd	ADJ
cjfa-8199	187	7	,	,	PUNCT
cjfa-8199	187	8	hrvatska	hrvatska	PROPN
cjfa-8199	187	9	zajednica	zajednica	PROPN
cjfa-8199	187	10	računovođa	računovođa	PROPN
cjfa-8199	188	1	i	i	PROPN
cjfa-8199	188	2	financijskih	financijskih	PROPN
cjfa-8199	188	3	djelatnika	djelatnika	PROPN
cjfa-8199	188	4	,	,	PUNCT
cjfa-8199	188	5	zagreb	zagreb	PROPN
cjfa-8199	188	6	.	.	PUNCT
cjfa-8199	189	1	hahn	hahn	PROPN
cjfa-8199	189	2	,	,	PUNCT
cjfa-8199	189	3	t.	t.	PROPN
cjfa-8199	189	4	,	,	PUNCT
cjfa-8199	189	5	&	&	CCONJ
cjfa-8199	189	6	wagner	wagner	PROPN
cjfa-8199	189	7	,	,	PUNCT
cjfa-8199	189	8	m.	m.	NOUN
cjfa-8199	189	9	(	(	PUNCT
cjfa-8199	189	10	2001	2001	NUM
cjfa-8199	189	11	)	)	PUNCT
cjfa-8199	189	12	.	.	PUNCT
cjfa-8199	190	1	sustainability	sustainability	NOUN
cjfa-8199	190	2	balanced	balance	VERB
cjfa-8199	190	3	scorecard	scorecard	NOUN
cjfa-8199	190	4	-	-	PUNCT
cjfa-8199	190	5	von	von	PROPN
cjfa-8199	190	6	dem	dem	PROPN
cjfa-8199	190	7	theorie	theorie	PROPN
cjfa-8199	190	8	zur	zur	PROPN
cjfa-8199	190	9	umsetzung	umsetzung	NOUN
cjfa-8199	190	10	,	,	PUNCT
cjfa-8199	190	11	lehrstuhl	lehrstuhl	NOUN
cjfa-8199	190	12	fűr	fűr	NOUN
cjfa-8199	190	13	betriebswirtschafslehre	betriebswirtschafslehre	NOUN
cjfa-8199	190	14	,	,	PUNCT
cjfa-8199	190	15	umweltmanagement	umweltmanagement	ADJ
cjfa-8199	190	16	universität	universität	NOUN
cjfa-8199	190	17	lüneburg	lüneburg	NOUN
cjfa-8199	190	18	,	,	PUNCT
cjfa-8199	190	19	centre	centre	NOUN
cjfa-8199	190	20	for	for	ADP
cjfa-8199	190	21	sustainability	sustainability	NOUN
cjfa-8199	190	22	management	management	NOUN
cjfa-8199	190	23	.	.	PUNCT
cjfa-8199	191	1	framework	framework	NOUN
cjfa-8199	191	2	for	for	ADP
cjfa-8199	191	3	improving	improve	VERB
cjfa-8199	191	4	quality	quality	NOUN
cjfa-8199	191	5	and	and	CCONJ
cjfa-8199	191	6	comparability	comparability	NOUN
cjfa-8199	191	7	…	…	SYM
cjfa-8199	191	8	125	125	NUM
cjfa-8199	191	9	hoque	hoque	NOUN
cjfa-8199	191	10	,	,	PUNCT
cjfa-8199	191	11	z.	z.	PROPN
cjfa-8199	191	12	(	(	PUNCT
cjfa-8199	191	13	2006	2006	NUM
cjfa-8199	191	14	)	)	PUNCT
cjfa-8199	191	15	.	.	PUNCT
cjfa-8199	192	1	strategic	strategic	ADJ
cjfa-8199	192	2	management	management	NOUN
cjfa-8199	192	3	accounting	accounting	NOUN
cjfa-8199	192	4	,	,	PUNCT
cjfa-8199	192	5	concepts	concept	NOUN
cjfa-8199	192	6	,	,	PUNCT
cjfa-8199	192	7	processes	process	NOUN
cjfa-8199	192	8	and	and	CCONJ
cjfa-8199	192	9	issues	issue	NOUN
cjfa-8199	192	10	,	,	PUNCT
cjfa-8199	192	11	2nd	2nd	PROPN
cjfa-8199	192	12	edition	edition	NOUN
cjfa-8199	192	13	,	,	PUNCT
cjfa-8199	192	14	pearson	pearson	PROPN
cjfa-8199	192	15	education	education	PROPN
cjfa-8199	192	16	australia	australia	PROPN
cjfa-8199	192	17	,	,	PUNCT
cjfa-8199	192	18	frenchs	frenchs	X
cjfa-8199	192	19	forest	forest	NOUN
cjfa-8199	192	20	,	,	PUNCT
cjfa-8199	192	21	australia	australia	PROPN
cjfa-8199	192	22	.	.	PUNCT
cjfa-8199	193	1	hr	hr	PROPN
cjfa-8199	193	2	bcsd	bcsd	PROPN
cjfa-8199	193	3	(	(	PUNCT
cjfa-8199	193	4	2013	2013	NUM
cjfa-8199	193	5	)	)	PUNCT
cjfa-8199	193	6	.	.	PUNCT
cjfa-8199	194	1	official	official	ADJ
cjfa-8199	194	2	web	web	NOUN
cjfa-8199	194	3	-	-	NOUN
cjfa-8199	194	4	site	site	ADJ
cjfa-8199	194	5	http://www.hrpsor.hr	http://www.hrpsor.hr	PROPN
cjfa-8199	194	6	or	or	CCONJ
cjfa-8199	194	7	croatian	croatian	PROPN
cjfa-8199	194	8	business	business	NOUN
cjfa-8199	194	9	council	council	PROPN
cjfa-8199	194	10	for	for	ADP
cjfa-8199	194	11	sustainable	sustainable	ADJ
cjfa-8199	194	12	development	development	NOUN
cjfa-8199	194	13	,	,	PUNCT
cjfa-8199	194	14	http://www.csreurope.org/croatian-business-council-sustainable-development	http://www.csreurope.org/croatian-business-council-sustainable-development	PROPN
cjfa-8199	194	15	(	(	PUNCT
cjfa-8199	194	16	accessed	access	VERB
cjfa-8199	194	17	:	:	PUNCT
cjfa-8199	194	18	14.12.2013	14.12.2013	NUM
cjfa-8199	194	19	)	)	PUNCT
cjfa-8199	194	20	.	.	PUNCT
cjfa-8199	195	1	ifrs	ifrs	PROPN
cjfa-8199	195	2	8	8	NUM
cjfa-8199	195	3	–	–	PUNCT
cjfa-8199	195	4	international	international	ADJ
cjfa-8199	195	5	financial	financial	ADJ
cjfa-8199	195	6	reporting	reporting	NOUN
cjfa-8199	195	7	standard	standard	ADJ
cjfa-8199	195	8	8	8	NUM
cjfa-8199	195	9	(	(	PUNCT
cjfa-8199	195	10	2006–2013	2006–2013	NUM
cjfa-8199	195	11	)	)	PUNCT
cjfa-8199	195	12	,	,	PUNCT
cjfa-8199	195	13	http://www.iasplus.com/en/standards/ifrs/ifrs8	http://www.iasplus.com/en/standards/ifrs/ifrs8	X
cjfa-8199	195	14	(	(	PUNCT
cjfa-8199	195	15	accessed	access	VERB
cjfa-8199	195	16	:	:	PUNCT
cjfa-8199	195	17	30.11.2014	30.11.2014	NUM
cjfa-8199	195	18	)	)	PUNCT
cjfa-8199	195	19	.	.	PUNCT
cjfa-8199	196	1	ifrs	ifrs	PROPN
cjfa-8199	196	2	10	10	NUM
cjfa-8199	196	3	–	–	PUNCT
cjfa-8199	196	4	consolidated	consolidated	ADJ
cjfa-8199	196	5	financial	financial	ADJ
cjfa-8199	196	6	statements	statement	NOUN
cjfa-8199	196	7	,	,	PUNCT
cjfa-8199	196	8	http://www.iasplus.com/en/standards/	http://www.iasplus.com/en/standards/	PROPN
cjfa-8199	196	9	ifrs	ifrs	PROPN
cjfa-8199	196	10	/	/	SYM
cjfa-8199	196	11	ifrs10	ifrs10	PROPN
cjfa-8199	196	12	&	&	CCONJ
cjfa-8199	196	13	ias	ias	PROPN
cjfa-8199	196	14	27	27	NUM
cjfa-8199	196	15	separate	separate	ADJ
cjfa-8199	196	16	financial	financial	ADJ
cjfa-8199	196	17	statements	statement	NOUN
cjfa-8199	196	18	,	,	PUNCT
cjfa-8199	196	19	http://www.iasplus.com/en/	http://www.iasplus.com/en/	PROPN
cjfa-8199	196	20	standards	standard	NOUN
cjfa-8199	196	21	/	/	SYM
cjfa-8199	196	22	ias	ias	PROPN
cjfa-8199	196	23	/	/	SYM
cjfa-8199	196	24	ias27	ias27	PROPN
cjfa-8199	196	25	-	-	PUNCT
cjfa-8199	196	26	2011	2011	NUM
cjfa-8199	196	27	(	(	PUNCT
cjfa-8199	196	28	accessed	access	VERB
cjfa-8199	196	29	:	:	PUNCT
cjfa-8199	196	30	14.04.2015	14.04.2015	NUM
cjfa-8199	196	31	)	)	PUNCT
cjfa-8199	196	32	.	.	PUNCT
cjfa-8199	197	1	iso	iso	PROPN
cjfa-8199	197	2	14001:2004	14001:2004	NUM
cjfa-8199	197	3	,	,	PUNCT
cjfa-8199	197	4	http://www.tuv-nord.com/hr/certifikacija-sustava/iso-14001-455	http://www.tuv-nord.com/hr/certifikacija-sustava/iso-14001-455	PROPN
cjfa-8199	197	5	.	.	PUNCT
cjfa-8199	198	1	htm	htm	PROPN
cjfa-8199	198	2	(	(	PUNCT
cjfa-8199	198	3	accessed	access	VERB
cjfa-8199	198	4	:	:	PUNCT
cjfa-8199	198	5	24.05.2014	24.05.2014	NUM
cjfa-8199	198	6	)	)	PUNCT
cjfa-8199	198	7	.	.	PUNCT
cjfa-8199	199	1	ipsas	ipsas	PROPN
cjfa-8199	199	2	18	18	NUM
cjfa-8199	199	3	(	(	PUNCT
cjfa-8199	199	4	2014	2014	NUM
cjfa-8199	199	5	)	)	PUNCT
cjfa-8199	199	6	international	international	ADJ
cjfa-8199	199	7	public	public	ADJ
cjfa-8199	199	8	sector	sector	NOUN
cjfa-8199	199	9	accounting	accounting	NOUN
cjfa-8199	199	10	standard	standard	NOUN
cjfa-8199	199	11	,	,	PUNCT
cjfa-8199	199	12	ifac	ifac	NOUN
cjfa-8199	199	13	,	,	PUNCT
cjfa-8199	199	14	http://www	http://www	PROPN
cjfa-8199	199	15	.	.	PROPN
cjfa-8199	199	16	ifac.org/public-sector	ifac.org/public-sector	PROPN
cjfa-8199	199	17	(	(	PUNCT
cjfa-8199	199	18	accessed	access	VERB
cjfa-8199	199	19	:	:	PUNCT
cjfa-8199	199	20	23.11.2014	23.11.2014	NUM
cjfa-8199	199	21	)	)	PUNCT
cjfa-8199	199	22	.	.	PUNCT
cjfa-8199	200	1	ilić	ilić	ADJ
cjfa-8199	200	2	,	,	PUNCT
cjfa-8199	200	3	s.	s.	PROPN
cjfa-8199	200	4	(	(	PUNCT
cjfa-8199	200	5	1997	1997	NUM
cjfa-8199	200	6	)	)	PUNCT
cjfa-8199	200	7	.	.	PUNCT
cjfa-8199	201	1	performance	performance	NOUN
cjfa-8199	201	2	budgeting	budget	VERB
cjfa-8199	201	3	in	in	ADP
cjfa-8199	201	4	the	the	DET
cjfa-8199	201	5	croatian	croatian	PROPN
cjfa-8199	201	6	hospitality	hospitality	PROPN
cjfa-8199	201	7	industry	industry	NOUN
cjfa-8199	201	8	,	,	PUNCT
cjfa-8199	201	9	master	master	NOUN
cjfa-8199	201	10	thesis	thesis	NOUN
cjfa-8199	201	11	(	(	PUNCT
cjfa-8199	201	12	mentor	mentor	NOUN
cjfa-8199	201	13	m.	m.	NOUN
cjfa-8199	201	14	peršić	peršić	PROPN
cjfa-8199	201	15	)	)	PUNCT
cjfa-8199	201	16	,	,	PUNCT
cjfa-8199	201	17	faculty	faculty	NOUN
cjfa-8199	201	18	of	of	ADP
cjfa-8199	201	19	tourism	tourism	NOUN
cjfa-8199	201	20	and	and	CCONJ
cjfa-8199	201	21	hospitality	hospitality	NOUN
cjfa-8199	201	22	management	management	NOUN
cjfa-8199	201	23	,	,	PUNCT
cjfa-8199	201	24	opatija	opatija	NOUN
cjfa-8199	201	25	.	.	PUNCT
cjfa-8199	201	26	janković	janković	PROPN
cjfa-8199	201	27	,	,	PUNCT
cjfa-8199	201	28	s.	s.	PROPN
cjfa-8199	201	29	,	,	PUNCT
cjfa-8199	201	30	peršić	peršić	NOUN
cjfa-8199	201	31	,	,	PUNCT
cjfa-8199	201	32	m.	m.	NOUN
cjfa-8199	201	33	,	,	PUNCT
cjfa-8199	201	34	&	&	CCONJ
cjfa-8199	201	35	zanini	zanini	NOUN
cjfa-8199	201	36	-	-	PUNCT
cjfa-8199	201	37	gavranić	gavranić	NOUN
cjfa-8199	201	38	,	,	PUNCT
cjfa-8199	201	39	t.	t.	PROPN
cjfa-8199	201	40	(	(	PUNCT
cjfa-8199	201	41	2011	2011	NUM
cjfa-8199	201	42	)	)	PUNCT
cjfa-8199	201	43	.	.	PUNCT
cjfa-8199	202	1	framework	framework	NOUN
cjfa-8199	202	2	for	for	ADP
cjfa-8199	202	3	development	development	NOUN
cjfa-8199	202	4	of	of	ADP
cjfa-8199	202	5	environmental	environmental	ADJ
cjfa-8199	202	6	management	management	NOUN
cjfa-8199	202	7	accounting	accounting	NOUN
cjfa-8199	202	8	(	(	PUNCT
cjfa-8199	202	9	ema	ema	PROPN
cjfa-8199	202	10	)	)	PUNCT
cjfa-8199	202	11	in	in	ADP
cjfa-8199	202	12	croatian	croatian	PROPN
cjfa-8199	202	13	hospitality	hospitality	NOUN
cjfa-8199	202	14	industry	industry	NOUN
cjfa-8199	202	15	,	,	PUNCT
cjfa-8199	202	16	international	international	ADJ
cjfa-8199	202	17	conference	conference	NOUN
cjfa-8199	202	18	,	,	PUNCT
cjfa-8199	202	19	tourism	tourism	NOUN
cjfa-8199	202	20	in	in	ADP
cjfa-8199	202	21	see	see	NOUN
cjfa-8199	202	22	,	,	PUNCT
cjfa-8199	202	23	1	1	NUM
cjfa-8199	202	24	,	,	PUNCT
cjfa-8199	202	25	faculty	faculty	NOUN
cjfa-8199	202	26	of	of	ADP
cjfa-8199	202	27	tourism	tourism	NOUN
cjfa-8199	202	28	and	and	CCONJ
cjfa-8199	202	29	hospitality	hospitality	NOUN
cjfa-8199	202	30	management	management	NOUN
cjfa-8199	202	31	,	,	PUNCT
cjfa-8199	202	32	121–136	121–136	NUM
cjfa-8199	202	33	.	.	PUNCT
cjfa-8199	203	1	jianu	jianu	PROPN
cjfa-8199	203	2	,	,	PUNCT
cjfa-8199	203	3	i.	i.	PROPN
cjfa-8199	203	4	,	,	PUNCT
cjfa-8199	203	5	jianu	jianu	PROPN
cjfa-8199	203	6	,	,	PUNCT
cjfa-8199	203	7	i.	i.	PROPN
cjfa-8199	203	8	,	,	PUNCT
cjfa-8199	203	9	&	&	CCONJ
cjfa-8199	203	10	raileanu	raileanu	PROPN
cjfa-8199	203	11	,	,	PUNCT
cjfa-8199	203	12	a.	a.	PROPN
cjfa-8199	203	13	s.	s.	PROPN
cjfa-8199	203	14	(	(	PUNCT
cjfa-8199	203	15	2011	2011	NUM
cjfa-8199	203	16	)	)	PUNCT
cjfa-8199	203	17	.	.	PUNCT
cjfa-8199	204	1	financial	financial	ADJ
cjfa-8199	204	2	reporting	reporting	NOUN
cjfa-8199	204	3	and	and	CCONJ
cjfa-8199	204	4	social	social	ADJ
cjfa-8199	204	5	responsibility	responsibility	NOUN
cjfa-8199	204	6	,	,	PUNCT
cjfa-8199	204	7	bucharest	bucharest	PROPN
cjfa-8199	204	8	academy	academy	PROPN
cjfa-8199	204	9	of	of	ADP
cjfa-8199	204	10	economic	economic	ADJ
cjfa-8199	204	11	studies	study	NOUN
cjfa-8199	204	12	,	,	PUNCT
cjfa-8199	204	13	romania	romania	PROPN
cjfa-8199	204	14	,	,	PUNCT
cjfa-8199	204	15	eaa	eaa	PROPN
cjfa-8199	204	16	.	.	PUNCT
cjfa-8199	205	1	l.	l.	PROPN
cjfa-8199	205	2	jones	jones	PROPN
cjfa-8199	205	3	,	,	PUNCT
cjfa-8199	205	4	t.	t.	PROPN
cjfa-8199	205	5	,	,	PUNCT
cjfa-8199	205	6	atkinson	atkinson	PROPN
cjfa-8199	205	7	,	,	PUNCT
cjfa-8199	205	8	h.	h.	PROPN
cjfa-8199	205	9	,	,	PUNCT
cjfa-8199	205	10	lorenz	lorenz	PROPN
cjfa-8199	205	11	,	,	PUNCT
cjfa-8199	205	12	a.	a.	PROPN
cjfa-8199	205	13	,	,	PUNCT
cjfa-8199	205	14	&	&	CCONJ
cjfa-8199	205	15	harris	harris	PROPN
cjfa-8199	205	16	,	,	PUNCT
cjfa-8199	205	17	p.	p.	NOUN
cjfa-8199	205	18	(	(	PUNCT
cjfa-8199	205	19	2012	2012	NUM
cjfa-8199	205	20	)	)	PUNCT
cjfa-8199	205	21	.	.	PUNCT
cjfa-8199	206	1	strategic	strategic	ADJ
cjfa-8199	206	2	managerial	managerial	ADJ
cjfa-8199	206	3	accounting	accounting	NOUN
cjfa-8199	206	4	,	,	PUNCT
cjfa-8199	206	5	vi	vi	NOUN
cjfa-8199	206	6	ed	ed	NOUN
cjfa-8199	206	7	.	.	PUNCT
cjfa-8199	207	1	goodfellow	goodfellow	PROPN
cjfa-8199	207	2	publishers	publishers	PROPN
cjfa-8199	207	3	ltd	ltd	PROPN
cjfa-8199	207	4	woodeaton	woodeaton	PROPN
cjfa-8199	207	5	,	,	PUNCT
cjfa-8199	207	6	oxford	oxford	PROPN
cjfa-8199	207	7	.	.	PUNCT
cjfa-8199	208	1	kaplan	kaplan	PROPN
cjfa-8199	208	2	,	,	PUNCT
cjfa-8199	208	3	r.	r.	PROPN
cjfa-8199	208	4	,	,	PUNCT
cjfa-8199	208	5	&	&	CCONJ
cjfa-8199	208	6	norton	norton	PROPN
cjfa-8199	208	7	,	,	PUNCT
cjfa-8199	208	8	d.	d.	PROPN
cjfa-8199	208	9	(	(	PUNCT
cjfa-8199	208	10	1996	1996	NUM
cjfa-8199	208	11	)	)	PUNCT
cjfa-8199	208	12	.	.	PUNCT
cjfa-8199	209	1	the	the	DET
cjfa-8199	209	2	balanced	balanced	ADJ
cjfa-8199	209	3	scorecard	scorecard	NOUN
cjfa-8199	209	4	–	–	PUNCT
cjfa-8199	209	5	translating	translate	VERB
cjfa-8199	209	6	strategy	strategy	NOUN
cjfa-8199	209	7	into	into	ADP
cjfa-8199	209	8	action	action	NOUN
cjfa-8199	209	9	,	,	PUNCT
cjfa-8199	209	10	harvard	harvard	PROPN
cjfa-8199	209	11	business	business	PROPN
cjfa-8199	209	12	school	school	PROPN
cjfa-8199	209	13	press	press	PROPN
cjfa-8199	209	14	,	,	PUNCT
cjfa-8199	209	15	boston	boston	PROPN
cjfa-8199	209	16	,	,	PUNCT
cjfa-8199	209	17	massachusetts	massachusetts	PROPN
cjfa-8199	209	18	.	.	PUNCT
cjfa-8199	210	1	kaplan	kaplan	PROPN
cjfa-8199	210	2	,	,	PUNCT
cjfa-8199	210	3	r.	r.	PROPN
cjfa-8199	210	4	,	,	PUNCT
cjfa-8199	210	5	&	&	CCONJ
cjfa-8199	210	6	norton	norton	PROPN
cjfa-8199	210	7	,	,	PUNCT
cjfa-8199	210	8	d.	d.	PROPN
cjfa-8199	210	9	(	(	PUNCT
cjfa-8199	210	10	1996	1996	NUM
cjfa-8199	210	11	)	)	PUNCT
cjfa-8199	210	12	.	.	PUNCT
cjfa-8199	211	1	using	use	VERB
cjfa-8199	211	2	the	the	DET
cjfa-8199	211	3	balanced	balanced	ADJ
cjfa-8199	211	4	scorecard	scorecard	NOUN
cjfa-8199	211	5	as	as	ADP
cjfa-8199	211	6	a	a	DET
cjfa-8199	211	7	strategic	strategic	ADJ
cjfa-8199	211	8	management	management	NOUN
cjfa-8199	211	9	system	system	NOUN
cjfa-8199	211	10	,	,	PUNCT
cjfa-8199	211	11	harvard	harvard	PROPN
cjfa-8199	211	12	business	business	PROPN
cjfa-8199	211	13	review	review	PROPN
cjfa-8199	211	14	january	january	PROPN
cjfa-8199	211	15	–	–	PUNCT
cjfa-8199	211	16	february	february	PROPN
cjfa-8199	211	17	1996	1996	NUM
cjfa-8199	211	18	.	.	PUNCT
cjfa-8199	212	1	kaplan	kaplan	PROPN
cjfa-8199	212	2	,	,	PUNCT
cjfa-8199	212	3	r.s	r.s	PROPN
cjfa-8199	212	4	.	.	PROPN
cjfa-8199	212	5	,	,	PUNCT
cjfa-8199	212	6	&	&	CCONJ
cjfa-8199	212	7	norton	norton	PROPN
cjfa-8199	212	8	,	,	PUNCT
cjfa-8199	212	9	d.p	d.p	PROPN
cjfa-8199	212	10	.	.	PROPN
cjfa-8199	212	11	(	(	PUNCT
cjfa-8199	212	12	2004	2004	NUM
cjfa-8199	212	13	)	)	PUNCT
cjfa-8199	212	14	.	.	PUNCT
cjfa-8199	213	1	strategy	strategy	NOUN
cjfa-8199	213	2	maps	map	NOUN
cjfa-8199	213	3	–	–	PUNCT
cjfa-8199	213	4	converting	convert	VERB
cjfa-8199	213	5	intangible	intangible	ADJ
cjfa-8199	213	6	assets	asset	NOUN
cjfa-8199	213	7	into	into	ADP
cjfa-8199	213	8	tangible	tangible	ADJ
cjfa-8199	213	9	outcomes	outcome	NOUN
cjfa-8199	213	10	,	,	PUNCT
cjfa-8199	213	11	harvard	harvard	PROPN
cjfa-8199	213	12	business	business	PROPN
cjfa-8199	213	13	school	school	PROPN
cjfa-8199	213	14	press	press	PROPN
cjfa-8199	213	15	,	,	PUNCT
cjfa-8199	213	16	boston	boston	PROPN
cjfa-8199	213	17	,	,	PUNCT
cjfa-8199	213	18	massachusetts	massachusetts	PROPN
cjfa-8199	213	19	.	.	PUNCT
cjfa-8199	213	20	majid	majid	PROPN
cjfa-8199	213	21	,	,	PUNCT
cjfa-8199	213	22	i.	i.	PROPN
cjfa-8199	213	23	a.	a.	PROPN
cjfa-8199	213	24	,	,	PUNCT
cjfa-8199	213	25	&	&	CCONJ
cjfa-8199	213	26	koe	koe	PROPN
cjfa-8199	213	27	,	,	PUNCT
cjfa-8199	213	28	w.	w.	PROPN
cjfa-8199	213	29	l.	l.	PROPN
cjfa-8199	213	30	(	(	PUNCT
cjfa-8199	213	31	2012	2012	NUM
cjfa-8199	213	32	)	)	PUNCT
cjfa-8199	213	33	.	.	PUNCT
cjfa-8199	214	1	sustainable	sustainable	ADJ
cjfa-8199	214	2	entrepreneurship	entrepreneurship	NOUN
cjfa-8199	214	3	:	:	PUNCT
cjfa-8199	214	4	a	a	DET
cjfa-8199	214	5	revised	revise	VERB
cjfa-8199	214	6	model	model	NOUN
cjfa-8199	214	7	based	base	VERB
cjfa-8199	214	8	on	on	ADP
cjfa-8199	214	9	tbl	tbl	NOUN
cjfa-8199	214	10	.	.	PUNCT
cjfa-8199	215	1	international	international	ADJ
cjfa-8199	215	2	journal	journal	PROPN
cjfa-8199	215	3	of	of	ADP
cjfa-8199	215	4	academic	academic	ADJ
cjfa-8199	215	5	research	research	NOUN
cjfa-8199	215	6	in	in	ADP
cjfa-8199	215	7	business	business	NOUN
cjfa-8199	215	8	and	and	CCONJ
cjfa-8199	215	9	social	social	ADJ
cjfa-8199	215	10	sciences	science	NOUN
cjfa-8199	215	11	,	,	PUNCT
cjfa-8199	215	12	(	(	PUNCT
cjfa-8199	215	13	l2	l2	NOUN
cjfa-8199	215	14	)	)	PUNCT
cjfa-8199	215	15	,	,	PUNCT
cjfa-8199	215	16	6	6	NUM
cjfa-8199	215	17	.	.	PUNCT
cjfa-8199	216	1	marlier	marli	ADJ
cjfa-8199	216	2	,	,	PUNCT
cjfa-8199	216	3	e.	e.	PROPN
cjfa-8199	216	4	,	,	PUNCT
cjfa-8199	216	5	natali	natali	PROPN
cjfa-8199	216	6	,	,	PUNCT
cjfa-8199	216	7	d.	d.	PROPN
cjfa-8199	216	8	,	,	PUNCT
cjfa-8199	216	9	&	&	CCONJ
cjfa-8199	216	10	van	van	PROPN
cjfa-8199	216	11	dam	dam	PROPN
cjfa-8199	216	12	,	,	PUNCT
cjfa-8199	216	13	r.	r.	PROPN
cjfa-8199	216	14	(	(	PUNCT
cjfa-8199	216	15	2010	2010	NUM
cjfa-8199	216	16	)	)	PUNCT
cjfa-8199	216	17	.	.	PUNCT
cjfa-8199	217	1	europe	europe	PROPN
cjfa-8199	217	2	2020	2020	NUM
cjfa-8199	217	3	–	–	PUNCT
cjfa-8199	217	4	ose	ose	NOUN
cjfa-8199	217	5	,	,	PUNCT
cjfa-8199	217	6	p.i.e	p.i.e	ADV
cjfa-8199	217	7	.	.	PUNCT
cjfa-8199	218	1	peter	peter	PROPN
cjfa-8199	218	2	lang	lang	PROPN
cjfa-8199	218	3	,	,	PUNCT
cjfa-8199	218	4	brüssel	brüssel	PROPN
cjfa-8199	218	5	.	.	PUNCT
cjfa-8199	219	1	machado	machado	PROPN
cjfa-8199	219	2	,	,	PUNCT
cjfa-8199	219	3	m.j.c.v	m.j.c.v	PROPN
cjfa-8199	219	4	.	.	PROPN
cjfa-8199	219	5	(	(	PUNCT
cjfa-8199	219	6	2013	2013	NUM
cjfa-8199	219	7	)	)	PUNCT
cjfa-8199	219	8	.	.	PUNCT
cjfa-8199	220	1	balanced	balanced	ADJ
cjfa-8199	220	2	scorecard	scorecard	NOUN
cjfa-8199	220	3	:	:	PUNCT
cjfa-8199	220	4	an	an	DET
cjfa-8199	220	5	empirical	empirical	ADJ
cjfa-8199	220	6	study	study	NOUN
cjfa-8199	220	7	of	of	ADP
cjfa-8199	220	8	small	small	ADJ
cjfa-8199	220	9	and	and	CCONJ
cjfa-8199	220	10	medium	medium	ADJ
cjfa-8199	220	11	size	size	NOUN
cjfa-8199	220	12	enterprises	enterprise	NOUN
cjfa-8199	220	13	,	,	PUNCT
cjfa-8199	220	14	review	review	NOUN
cjfa-8199	220	15	of	of	ADP
cjfa-8199	220	16	business	business	NOUN
cjfa-8199	220	17	management	management	NOUN
cjfa-8199	220	18	,	,	PUNCT
cjfa-8199	220	19	fecap	fecap	NOUN
cjfa-8199	220	20	,	,	PUNCT
cjfa-8199	220	21	15	15	NUM
cjfa-8199	220	22	(	(	PUNCT
cjfa-8199	220	23	46	46	NUM
cjfa-8199	220	24	)	)	PUNCT
cjfa-8199	220	25	,	,	PUNCT
cjfa-8199	220	26	129–148	129–148	NUM
cjfa-8199	220	27	.	.	PUNCT
cjfa-8199	221	1	http://	http://	PROPN
cjfa-8199	221	2	dx.doi.org/10.7819/rbgn.v15i46.1175	dx.doi.org/10.7819/rbgn.v15i46.1175	PROPN
cjfa-8199	221	3	.	.	PUNCT
cjfa-8199	222	1	maher	maher	PROPN
cjfa-8199	222	2	,	,	PUNCT
cjfa-8199	222	3	m.v	m.v	PROPN
cjfa-8199	222	4	.	.	PROPN
cjfa-8199	222	5	,	,	PUNCT
cjfa-8199	222	6	stickney	stickney	PROPN
cjfa-8199	222	7	,	,	PUNCT
cjfa-8199	222	8	c.p	c.p	PROPN
cjfa-8199	222	9	.	.	PROPN
cjfa-8199	222	10	,	,	PUNCT
cjfa-8199	222	11	&	&	CCONJ
cjfa-8199	222	12	weil	weil	PROPN
cjfa-8199	222	13	,	,	PUNCT
cjfa-8199	222	14	r.	r.	PROPN
cjfa-8199	222	15	l.	l.	PROPN
cjfa-8199	222	16	(	(	PUNCT
cjfa-8199	222	17	2008	2008	NUM
cjfa-8199	222	18	)	)	PUNCT
cjfa-8199	222	19	.	.	PUNCT
cjfa-8199	223	1	managerial	managerial	ADJ
cjfa-8199	223	2	accounting	accounting	PROPN
cjfa-8199	223	3	,	,	PUNCT
cjfa-8199	223	4	thomson	thomson	PROPN
cjfa-8199	223	5	,	,	PUNCT
cjfa-8199	223	6	south	south	ADJ
cjfa-8199	223	7	western	western	ADJ
cjfa-8199	223	8	,	,	PUNCT
cjfa-8199	223	9	australia	australia	PROPN
cjfa-8199	223	10	,	,	PUNCT
cjfa-8199	223	11	brazil	brazil	PROPN
cjfa-8199	223	12	,	,	PUNCT
cjfa-8199	223	13	canada	canada	PROPN
cjfa-8199	223	14	,	,	PUNCT
cjfa-8199	223	15	mexico	mexico	PROPN
cjfa-8199	223	16	.	.	PUNCT
cjfa-8199	224	1	mia	mia	PROPN
cjfa-8199	224	2	,	,	PUNCT
cjfa-8199	224	3	l.	l.	PROPN
cjfa-8199	224	4	,	,	PUNCT
cjfa-8199	224	5	&	&	CCONJ
cjfa-8199	224	6	patiar	patiar	PROPN
cjfa-8199	224	7	,	,	PUNCT
cjfa-8199	224	8	a.	a.	NOUN
cjfa-8199	224	9	(	(	PUNCT
cjfa-8199	224	10	2001	2001	NUM
cjfa-8199	224	11	)	)	PUNCT
cjfa-8199	224	12	.	.	PUNCT
cjfa-8199	225	1	the	the	DET
cjfa-8199	225	2	use	use	NOUN
cjfa-8199	225	3	of	of	ADP
cjfa-8199	225	4	management	management	NOUN
cjfa-8199	225	5	accounting	accounting	NOUN
cjfa-8199	225	6	systems	system	NOUN
cjfa-8199	225	7	in	in	ADP
cjfa-8199	225	8	hotels	hotel	NOUN
cjfa-8199	225	9	:	:	PUNCT
cjfa-8199	225	10	an	an	DET
cjfa-8199	225	11	exploratory	exploratory	ADJ
cjfa-8199	225	12	study	study	NOUN
cjfa-8199	225	13	.	.	PUNCT
cjfa-8199	226	1	international	international	ADJ
cjfa-8199	226	2	journal	journal	PROPN
cjfa-8199	226	3	of	of	ADP
cjfa-8199	226	4	hospitality	hospitality	PROPN
cjfa-8199	226	5	management	management	NOUN
cjfa-8199	226	6	,	,	PUNCT
cjfa-8199	226	7	20	20	NUM
cjfa-8199	226	8	,	,	PUNCT
cjfa-8199	226	9	111–128	111–128	NUM
cjfa-8199	226	10	.	.	PUNCT
cjfa-8199	227	1	milena	milena	PROPN
cjfa-8199	227	2	peršić	peršić	PROPN
cjfa-8199	227	3	,	,	PUNCT
cjfa-8199	227	4	katarina	katarina	PROPN
cjfa-8199	227	5	bakija	bakija	PROPN
cjfa-8199	227	6	,	,	PUNCT
cjfa-8199	227	7	dubravka	dubravka	PROPN
cjfa-8199	227	8	vlašić126	vlašić126	PROPN
cjfa-8199	227	9	möller	möller	NOUN
cjfa-8199	227	10	,	,	PUNCT
cjfa-8199	227	11	a.	a.	NOUN
cjfa-8199	227	12	,	,	PUNCT
cjfa-8199	227	13	&	&	CCONJ
cjfa-8199	227	14	schaltegger	schaltegger	PROPN
cjfa-8199	227	15	,	,	PUNCT
cjfa-8199	227	16	s.	s.	PROPN
cjfa-8199	227	17	(	(	PUNCT
cjfa-8199	227	18	2005	2005	NUM
cjfa-8199	227	19	)	)	PUNCT
cjfa-8199	227	20	.	.	PUNCT
cjfa-8199	228	1	the	the	DET
cjfa-8199	228	2	sustainability	sustainability	NOUN
cjfa-8199	228	3	balanced	balance	VERB
cjfa-8199	228	4	scorecard	scorecard	NOUN
cjfa-8199	228	5	as	as	ADP
cjfa-8199	228	6	a	a	DET
cjfa-8199	228	7	framework	framework	NOUN
cjfa-8199	228	8	for	for	ADP
cjfa-8199	228	9	eco	eco	NOUN
cjfa-8199	228	10	-	-	PUNCT
cjfa-8199	228	11	efficiency	efficiency	NOUN
cjfa-8199	228	12	analysis	analysis	NOUN
cjfa-8199	228	13	,	,	PUNCT
cjfa-8199	228	14	journal	journal	NOUN
cjfa-8199	228	15	of	of	ADP
cjfa-8199	228	16	industrial	industrial	ADJ
cjfa-8199	228	17	ecology	ecology	NOUN
cjfa-8199	228	18	,	,	PUNCT
cjfa-8199	228	19	9	9	NUM
cjfa-8199	228	20	(	(	PUNCT
cjfa-8199	228	21	4	4	NUM
cjfa-8199	228	22	)	)	PUNCT
cjfa-8199	228	23	,	,	PUNCT
cjfa-8199	228	24	73–83	73–83	NUM
cjfa-8199	228	25	.	.	PUNCT
cjfa-8199	229	1	http://	http://	PROPN
cjfa-8199	229	2	dx.doi.org/10.1162/108819805775247927	dx.doi.org/10.1162/108819805775247927	NOUN
cjfa-8199	229	3	.	.	PUNCT
cjfa-8199	230	1	nsds	nsds	NOUN
cjfa-8199	230	2	(	(	PUNCT
cjfa-8199	230	3	2009	2009	NUM
cjfa-8199	230	4	)	)	PUNCT
cjfa-8199	230	5	.	.	PUNCT
cjfa-8199	231	1	national	national	ADJ
cjfa-8199	231	2	sustainable	sustainable	ADJ
cjfa-8199	231	3	development	development	NOUN
cjfa-8199	231	4	strategy	strategy	NOUN
cjfa-8199	231	5	(	(	PUNCT
cjfa-8199	231	6	og	og	PROPN
cjfa-8199	231	7	30/09	30/09	NUM
cjfa-8199	231	8	&	&	CCONJ
cjfa-8199	231	9	110/07	110/07	NUM
cjfa-8199	231	10	)	)	PUNCT
cjfa-8199	231	11	.	.	PUNCT
cjfa-8199	232	1	national	national	ADJ
cjfa-8199	232	2	classification	classification	NOUN
cjfa-8199	232	3	(	(	PUNCT
cjfa-8199	232	4	og	og	PROPN
cjfa-8199	232	5	58/07	58/07	NUM
cjfa-8199	232	6	)	)	PUNCT
cjfa-8199	232	7	.	.	PUNCT
cjfa-8199	233	1	omazi	omazi	PROPN
cjfa-8199	233	2	,	,	PUNCT
cjfa-8199	233	3	m.a	m.a	PROPN
cjfa-8199	233	4	.	.	PROPN
cjfa-8199	233	5	,	,	PUNCT
cjfa-8199	233	6	&	&	CCONJ
cjfa-8199	233	7	vlahov	vlahov	PROPN
cjfa-8199	233	8	,	,	PUNCT
cjfa-8199	233	9	r.d	r.d	PROPN
cjfa-8199	233	10	.	.	PROPN
cjfa-8199	233	11	(	(	PUNCT
cjfa-8199	233	12	2011	2011	NUM
cjfa-8199	233	13	)	)	PUNCT
cjfa-8199	233	14	.	.	PUNCT
cjfa-8199	234	1	csr	csr	PROPN
cjfa-8199	234	2	index	index	NOUN
cjfa-8199	234	3	as	as	ADP
cjfa-8199	234	4	a	a	DET
cjfa-8199	234	5	strategic	strategic	ADJ
cjfa-8199	234	6	management	management	NOUN
cjfa-8199	234	7	tool	tool	NOUN
cjfa-8199	234	8	in	in	ADP
cjfa-8199	234	9	croatia	croatia	PROPN
cjfa-8199	234	10	,	,	PUNCT
cjfa-8199	234	11	phase	phase	NOUN
cjfa-8199	234	12	i	i	PRON
cjfa-8199	234	13	&	&	CCONJ
cjfa-8199	234	14	ii	ii	PROPN
cjfa-8199	234	15	,	,	PUNCT
cjfa-8199	234	16	international	international	ADJ
cjfa-8199	234	17	journal	journal	NOUN
cjfa-8199	234	18	of	of	ADP
cjfa-8199	234	19	management	management	NOUN
cjfa-8199	234	20	cases	case	NOUN
cjfa-8199	234	21	,	,	PUNCT
cjfa-8199	234	22	13	13	NUM
cjfa-8199	234	23	(	(	PUNCT
cjfa-8199	234	24	2	2	NUM
cjfa-8199	234	25	)	)	PUNCT
cjfa-8199	234	26	,	,	PUNCT
cjfa-8199	234	27	44–52	44–52	NUM
cjfa-8199	234	28	.	.	PUNCT
cjfa-8199	235	1	http://	http://	PROPN
cjfa-8199	235	2	dx.doi.org/10.5848/apbj.2011.0031	dx.doi.org/10.5848/apbj.2011.0031	PROPN
cjfa-8199	235	3	.	.	PUNCT
cjfa-8199	236	1	pavlatos	pavlatos	PROPN
cjfa-8199	236	2	,	,	PUNCT
cjfa-8199	236	3	o.	o.	PROPN
cjfa-8199	236	4	,	,	PUNCT
cjfa-8199	236	5	&	&	CCONJ
cjfa-8199	236	6	paggios	paggio	NOUN
cjfa-8199	236	7	,	,	PUNCT
cjfa-8199	236	8	i.	i.	NOUN
cjfa-8199	236	9	(	(	PUNCT
cjfa-8199	236	10	2009	2009	NUM
cjfa-8199	236	11	)	)	PUNCT
cjfa-8199	236	12	.	.	PUNCT
cjfa-8199	237	1	a	a	DET
cjfa-8199	237	2	survey	survey	NOUN
cjfa-8199	237	3	of	of	ADP
cjfa-8199	237	4	factors	factor	NOUN
cjfa-8199	237	5	influencing	influence	VERB
cjfa-8199	237	6	the	the	DET
cjfa-8199	237	7	cost	cost	NOUN
cjfa-8199	237	8	system	system	NOUN
cjfa-8199	237	9	design	design	NOUN
cjfa-8199	237	10	in	in	ADP
cjfa-8199	237	11	hotels	hotel	NOUN
cjfa-8199	237	12	,	,	PUNCT
cjfa-8199	237	13	international	international	ADJ
cjfa-8199	237	14	journal	journal	NOUN
cjfa-8199	237	15	of	of	ADP
cjfa-8199	237	16	hospitality	hospitality	PROPN
cjfa-8199	237	17	management	management	NOUN
cjfa-8199	237	18	,	,	PUNCT
cjfa-8199	237	19	28	28	NUM
cjfa-8199	237	20	,	,	PUNCT
cjfa-8199	237	21	263–271	263–271	NUM
cjfa-8199	237	22	.	.	PUNCT
cjfa-8199	238	1	peršić	peršić	NOUN
cjfa-8199	238	2	,	,	PUNCT
cjfa-8199	238	3	m.	m.	NOUN
cjfa-8199	238	4	,	,	PUNCT
cjfa-8199	238	5	&	&	CCONJ
cjfa-8199	238	6	janković	janković	PROPN
cjfa-8199	238	7	,	,	PUNCT
cjfa-8199	238	8	s.	s.	PROPN
cjfa-8199	238	9	(	(	PUNCT
cjfa-8199	238	10	2006	2006	NUM
cjfa-8199	238	11	)	)	PUNCT
cjfa-8199	238	12	.	.	PUNCT
cjfa-8199	239	1	menadžersko	menadžersko	PROPN
cjfa-8199	239	2	računovodstvo	računovodstvo	PROPN
cjfa-8199	239	3	hotela	hotela	PROPN
cjfa-8199	239	4	,	,	PUNCT
cjfa-8199	239	5	fthm	fthm	PROPN
cjfa-8199	239	6	,	,	PUNCT
cjfa-8199	239	7	opatija	opatija	PROPN
cjfa-8199	239	8	&	&	CCONJ
cjfa-8199	239	9	hzrfd	hzrfd	PROPN
cjfa-8199	239	10	,	,	PUNCT
cjfa-8199	239	11	zagreb	zagreb	PROPN
cjfa-8199	239	12	.	.	PUNCT
cjfa-8199	240	1	peršić	peršić	PROPN
cjfa-8199	240	2	,	,	PUNCT
cjfa-8199	240	3	m.	m.	NOUN
cjfa-8199	240	4	,	,	PUNCT
cjfa-8199	240	5	janković	janković	PROPN
cjfa-8199	240	6	,	,	PUNCT
cjfa-8199	240	7	s.	s.	PROPN
cjfa-8199	240	8	,	,	PUNCT
cjfa-8199	240	9	vlašić	vlašić	PROPN
cjfa-8199	240	10	,	,	PUNCT
cjfa-8199	240	11	d.	d.	PROPN
cjfa-8199	240	12	,	,	PUNCT
cjfa-8199	240	13	&	&	CCONJ
cjfa-8199	240	14	vejzagić	vejzagić	PROPN
cjfa-8199	240	15	,	,	PUNCT
cjfa-8199	240	16	v.	v.	PROPN
cjfa-8199	240	17	(	(	PUNCT
cjfa-8199	240	18	2007	2007	NUM
cjfa-8199	240	19	)	)	PUNCT
cjfa-8199	240	20	.	.	PUNCT
cjfa-8199	241	1	internal	internal	ADJ
cjfa-8199	241	2	audit	audit	NOUN
cjfa-8199	241	3	and	and	CCONJ
cjfa-8199	241	4	environmental	environmental	ADJ
cjfa-8199	241	5	hotel	hotel	NOUN
cjfa-8199	241	6	management	management	NOUN
cjfa-8199	241	7	requirements	requirement	NOUN
cjfa-8199	241	8	30th	30th	NOUN
cjfa-8199	241	9	annual	annual	ADJ
cjfa-8199	241	10	congress	congress	PROPN
cjfa-8199	241	11	of	of	ADP
cjfa-8199	241	12	eaa	eaa	PROPN
cjfa-8199	241	13	,	,	PUNCT
cjfa-8199	241	14	lisbon	lisbon	PROPN
cjfa-8199	241	15	,	,	PUNCT
cjfa-8199	241	16	portugal	portugal	PROPN
cjfa-8199	241	17	,	,	PUNCT
cjfa-8199	241	18	(	(	PUNCT
cjfa-8199	241	19	25–27.04.2007	25–27.04.2007	NUM
cjfa-8199	241	20	)	)	PUNCT
cjfa-8199	241	21	.	.	PUNCT
cjfa-8199	242	1	peršić	peršić	PROPN
cjfa-8199	242	2	,	,	PUNCT
cjfa-8199	242	3	m.	m.	NOUN
cjfa-8199	242	4	,	,	PUNCT
cjfa-8199	242	5	&	&	CCONJ
cjfa-8199	242	6	poldrugovac	poldrugovac	PROPN
cjfa-8199	242	7	,	,	PUNCT
cjfa-8199	242	8	k.	k.	PROPN
cjfa-8199	242	9	(	(	PUNCT
cjfa-8199	242	10	2009	2009	NUM
cjfa-8199	242	11	)	)	PUNCT
cjfa-8199	242	12	.	.	PUNCT
cjfa-8199	243	1	segment	segment	NOUN
cjfa-8199	243	2	reporting	report	VERB
cjfa-8199	243	3	in	in	ADP
cjfa-8199	243	4	harmonization	harmonization	NOUN
cjfa-8199	243	5	and	and	CCONJ
cjfa-8199	243	6	globalization	globalization	NOUN
cjfa-8199	243	7	processes	process	NOUN
cjfa-8199	243	8	,	,	PUNCT
cjfa-8199	243	9	1st	1st	ADJ
cjfa-8199	243	10	international	international	ADJ
cjfa-8199	243	11	scientific	scientific	ADJ
cjfa-8199	243	12	conference	conference	NOUN
cjfa-8199	243	13	knowledge	knowledge	NOUN
cjfa-8199	243	14	and	and	CCONJ
cjfa-8199	243	15	business	business	NOUN
cjfa-8199	243	16	challenges	challenge	NOUN
cjfa-8199	243	17	of	of	ADP
cjfa-8199	243	18	globalization	globalization	NOUN
cjfa-8199	243	19	,	,	PUNCT
cjfa-8199	243	20	faculty	faculty	NOUN
cjfa-8199	243	21	for	for	ADP
cjfa-8199	243	22	commercial	commercial	ADJ
cjfa-8199	243	23	and	and	CCONJ
cjfa-8199	243	24	business	business	NOUN
cjfa-8199	243	25	sciences	science	NOUN
cjfa-8199	243	26	,	,	PUNCT
cjfa-8199	243	27	celje	celje	NOUN
cjfa-8199	243	28	(	(	PUNCT
cjfa-8199	243	29	accessed	access	VERB
cjfa-8199	243	30	:	:	PUNCT
cjfa-8199	243	31	12–13.11.2009	12–13.11.2009	NUM
cjfa-8199	243	32	)	)	PUNCT
cjfa-8199	243	33	.	.	PUNCT
cjfa-8199	244	1	peršić	peršić	PROPN
cjfa-8199	244	2	,	,	PUNCT
cjfa-8199	244	3	m.	m.	NOUN
cjfa-8199	244	4	,	,	PUNCT
cjfa-8199	244	5	&	&	CCONJ
cjfa-8199	244	6	janković	janković	PROPN
cjfa-8199	244	7	,	,	PUNCT
cjfa-8199	244	8	s.	s.	PROPN
cjfa-8199	244	9	(	(	PUNCT
cjfa-8199	244	10	2010	2010	NUM
cjfa-8199	244	11	)	)	PUNCT
cjfa-8199	244	12	.	.	PUNCT
cjfa-8199	245	1	uniform	uniform	ADJ
cjfa-8199	245	2	system	system	NOUN
cjfa-8199	245	3	of	of	ADP
cjfa-8199	245	4	accounts	account	NOUN
cjfa-8199	245	5	for	for	ADP
cjfa-8199	245	6	the	the	DET
cjfa-8199	245	7	lodging	lodging	NOUN
cjfa-8199	245	8	industry	industry	NOUN
cjfa-8199	245	9	and	and	CCONJ
cjfa-8199	245	10	performance	performance	NOUN
cjfa-8199	245	11	benchmarking	benchmarke	VERB
cjfa-8199	245	12	,	,	PUNCT
cjfa-8199	245	13	2	2	X
cjfa-8199	245	14	.	.	X
cjfa-8199	245	15	international	international	ADJ
cjfa-8199	245	16	scientific	scientific	ADJ
cjfa-8199	245	17	conference	conference	NOUN
cjfa-8199	245	18	knowledge	knowledge	NOUN
cjfa-8199	245	19	and	and	CCONJ
cjfa-8199	245	20	business	business	NOUN
cjfa-8199	245	21	challenge	challenge	NOUN
cjfa-8199	245	22	of	of	ADP
cjfa-8199	245	23	globalization	globalization	NOUN
cjfa-8199	245	24	,	,	PUNCT
cjfa-8199	245	25	faculty	faculty	NOUN
cjfa-8199	245	26	of	of	ADP
cjfa-8199	245	27	commercial	commercial	ADJ
cjfa-8199	245	28	and	and	CCONJ
cjfa-8199	245	29	business	business	NOUN
cjfa-8199	245	30	sciences	science	NOUN
cjfa-8199	245	31	,	,	PUNCT
cjfa-8199	245	32	celje	celje	NOUN
cjfa-8199	245	33	,	,	PUNCT
cjfa-8199	245	34	(	(	PUNCT
cjfa-8199	245	35	18–19.11.2010	18–19.11.2010	NOUN
cjfa-8199	245	36	)	)	PUNCT
cjfa-8199	245	37	.	.	PUNCT
cjfa-8199	246	1	peršić	peršić	PROPN
cjfa-8199	246	2	,	,	PUNCT
cjfa-8199	246	3	m.	m.	NOUN
cjfa-8199	246	4	,	,	PUNCT
cjfa-8199	246	5	&	&	CCONJ
cjfa-8199	246	6	poldrugovac	poldrugovac	PROPN
cjfa-8199	246	7	,	,	PUNCT
cjfa-8199	246	8	k.	k.	PROPN
cjfa-8199	246	9	(	(	PUNCT
cjfa-8199	246	10	2011	2011	NUM
cjfa-8199	246	11	)	)	PUNCT
cjfa-8199	246	12	.	.	PUNCT
cjfa-8199	247	1	accounting	account	VERB
cjfa-8199	247	2	information	information	NOUN
cjfa-8199	247	3	for	for	ADP
cjfa-8199	247	4	sustainability	sustainability	NOUN
cjfa-8199	247	5	management	management	NOUN
cjfa-8199	247	6	in	in	ADP
cjfa-8199	247	7	the	the	DET
cjfa-8199	247	8	hospitality	hospitality	NOUN
cjfa-8199	247	9	industry	industry	NOUN
cjfa-8199	247	10	,	,	PUNCT
cjfa-8199	247	11	3rd	3rd	ADJ
cjfa-8199	247	12	international	international	ADJ
cjfa-8199	247	13	scientific	scientific	ADJ
cjfa-8199	247	14	conference	conference	NOUN
cjfa-8199	247	15	:	:	PUNCT
cjfa-8199	247	16	knowledge	knowledge	NOUN
cjfa-8199	247	17	and	and	CCONJ
cjfa-8199	247	18	challenges	challenge	NOUN
cjfa-8199	247	19	of	of	ADP
cjfa-8199	247	20	globalization	globalization	NOUN
cjfa-8199	247	21	in	in	ADP
cjfa-8199	247	22	2011	2011	NUM
cjfa-8199	247	23	,	,	PUNCT
cjfa-8199	247	24	faculty	faculty	NOUN
cjfa-8199	247	25	of	of	ADP
cjfa-8199	247	26	commercial	commercial	ADJ
cjfa-8199	247	27	and	and	CCONJ
cjfa-8199	247	28	business	business	NOUN
cjfa-8199	247	29	sciences	science	NOUN
cjfa-8199	247	30	celje	celje	VERB
cjfa-8199	247	31	,	,	PUNCT
cjfa-8199	247	32	november	november	PROPN
cjfa-8199	247	33	17th–19th	17th–19th	NUM
cjfa-8199	247	34	.	.	PUNCT
cjfa-8199	248	1	peršić	peršić	PROPN
cjfa-8199	248	2	,	,	PUNCT
cjfa-8199	248	3	m.	m.	NOUN
cjfa-8199	248	4	,	,	PUNCT
cjfa-8199	248	5	&	&	CCONJ
cjfa-8199	248	6	janković	janković	PROPN
cjfa-8199	248	7	,	,	PUNCT
cjfa-8199	248	8	s.	s.	PROPN
cjfa-8199	248	9	(	(	PUNCT
cjfa-8199	248	10	2011	2011	NUM
cjfa-8199	248	11	)	)	PUNCT
cjfa-8199	248	12	,	,	PUNCT
cjfa-8199	248	13	performance	performance	NOUN
cjfa-8199	248	14	benchmarking	benchmarke	VERB
cjfa-8199	248	15	tool	tool	NOUN
cjfa-8199	248	16	in	in	ADP
cjfa-8199	248	17	the	the	DET
cjfa-8199	248	18	croatian	croatian	ADJ
cjfa-8199	248	19	hotel	hotel	NOUN
cjfa-8199	248	20	industry	industry	NOUN
cjfa-8199	248	21	,	,	PUNCT
cjfa-8199	248	22	advances	advance	NOUN
cjfa-8199	248	23	in	in	ADP
cjfa-8199	248	24	food	food	NOUN
cjfa-8199	248	25	,	,	PUNCT
cjfa-8199	248	26	hospitality	hospitality	NOUN
cjfa-8199	248	27	and	and	CCONJ
cjfa-8199	248	28	tourism	tourism	NOUN
cjfa-8199	248	29	,	,	PUNCT
cjfa-8199	248	30	1	1	NUM
cjfa-8199	248	31	(	(	PUNCT
cjfa-8199	248	32	4	4	NUM
cjfa-8199	248	33	)	)	PUNCT
cjfa-8199	248	34	.	.	PUNCT
cjfa-8199	249	1	peršić	peršić	PROPN
cjfa-8199	249	2	,	,	PUNCT
cjfa-8199	249	3	m.	m.	NOUN
cjfa-8199	249	4	,	,	PUNCT
cjfa-8199	249	5	janković	janković	PROPN
cjfa-8199	249	6	,	,	PUNCT
cjfa-8199	249	7	s.	s.	PROPN
cjfa-8199	249	8	,	,	PUNCT
cjfa-8199	249	9	&	&	CCONJ
cjfa-8199	249	10	poldrugovac	poldrugovac	PROPN
cjfa-8199	249	11	,	,	PUNCT
cjfa-8199	249	12	k.	k.	PROPN
cjfa-8199	249	13	(	(	PUNCT
cjfa-8199	249	14	2012	2012	NUM
cjfa-8199	249	15	)	)	PUNCT
cjfa-8199	249	16	.	.	PUNCT
cjfa-8199	250	1	implementation	implementation	NOUN
cjfa-8199	250	2	of	of	ADP
cjfa-8199	250	3	segment	segment	NOUN
cjfa-8199	250	4	reporting	reporting	NOUN
cjfa-8199	250	5	standards	standard	NOUN
cjfa-8199	250	6	in	in	ADP
cjfa-8199	250	7	the	the	DET
cjfa-8199	250	8	hospitality	hospitality	NOUN
cjfa-8199	250	9	industry	industry	NOUN
cjfa-8199	250	10	–	–	PUNCT
cjfa-8199	250	11	a	a	DET
cjfa-8199	250	12	comparative	comparative	ADJ
cjfa-8199	250	13	study	study	NOUN
cjfa-8199	250	14	,	,	PUNCT
cjfa-8199	250	15	new	new	ADJ
cjfa-8199	250	16	trends	trend	NOUN
cjfa-8199	250	17	in	in	ADP
cjfa-8199	250	18	tourism	tourism	NOUN
cjfa-8199	250	19	and	and	CCONJ
cjfa-8199	250	20	hospitality	hospitality	NOUN
cjfa-8199	250	21	management	management	NOUN
cjfa-8199	250	22	,	,	PUNCT
cjfa-8199	250	23	faculty	faculty	NOUN
cjfa-8199	250	24	of	of	ADP
cjfa-8199	250	25	tourism	tourism	NOUN
cjfa-8199	250	26	and	and	CCONJ
cjfa-8199	250	27	hospitality	hospitality	NOUN
cjfa-8199	250	28	management	management	NOUN
cjfa-8199	250	29	,	,	PUNCT
cjfa-8199	250	30	30–39	30–39	NUM
cjfa-8199	250	31	.	.	PUNCT
cjfa-8199	251	1	peruško	peruško	PROPN
cjfa-8199	251	2	stipić	stipić	PROPN
cjfa-8199	251	3	,	,	PUNCT
cjfa-8199	251	4	d.	d.	PROPN
cjfa-8199	251	5	(	(	PUNCT
cjfa-8199	251	6	2010	2010	NUM
cjfa-8199	251	7	)	)	PUNCT
cjfa-8199	251	8	.	.	PUNCT
cjfa-8199	252	1	it	it	PRON
cjfa-8199	252	2	support	support	VERB
cjfa-8199	252	3	for	for	ADP
cjfa-8199	252	4	accounting	account	VERB
cjfa-8199	252	5	information	information	NOUN
cjfa-8199	252	6	system	system	NOUN
cjfa-8199	252	7	in	in	ADP
cjfa-8199	252	8	hospitality	hospitality	NOUN
cjfa-8199	252	9	industry	industry	NOUN
cjfa-8199	252	10	.	.	PUNCT
cjfa-8199	253	1	master	master	NOUN
cjfa-8199	253	2	thesis	thesis	NOUN
cjfa-8199	253	3	,	,	PUNCT
cjfa-8199	253	4	faculty	faculty	NOUN
cjfa-8199	253	5	of	of	ADP
cjfa-8199	253	6	tourism	tourism	NOUN
cjfa-8199	253	7	and	and	CCONJ
cjfa-8199	253	8	hospitality	hospitality	NOUN
cjfa-8199	253	9	management	management	NOUN
cjfa-8199	253	10	opatija	opatija	NOUN
cjfa-8199	253	11	,	,	PUNCT
cjfa-8199	253	12	university	university	PROPN
cjfa-8199	253	13	of	of	ADP
cjfa-8199	253	14	rijeka	rijeka	PROPN
cjfa-8199	253	15	,	,	PUNCT
cjfa-8199	253	16	(	(	PUNCT
cjfa-8199	253	17	defence	defence	NOUN
cjfa-8199	253	18	:	:	PUNCT
cjfa-8199	253	19	15.04.2010	15.04.2010	NUM
cjfa-8199	253	20	)	)	PUNCT
cjfa-8199	253	21	.	.	PUNCT
cjfa-8199	254	1	phillips	phillip	NOUN
cjfa-8199	254	2	,	,	PUNCT
cjfa-8199	254	3	p.	p.	NOUN
cjfa-8199	254	4	a.	a.	NOUN
cjfa-8199	255	1	(	(	PUNCT
cjfa-8199	255	2	1999	1999	NUM
cjfa-8199	255	3	)	)	PUNCT
cjfa-8199	255	4	.	.	PUNCT
cjfa-8199	256	1	hotel	hotel	NOUN
cjfa-8199	256	2	performance	performance	NOUN
cjfa-8199	256	3	and	and	CCONJ
cjfa-8199	256	4	competitive	competitive	ADJ
cjfa-8199	256	5	advantage	advantage	NOUN
cjfa-8199	256	6	:	:	PUNCT
cjfa-8199	256	7	a	a	DET
cjfa-8199	256	8	contingency	contingency	NOUN
cjfa-8199	256	9	approach	approach	NOUN
cjfa-8199	256	10	.	.	PUNCT
cjfa-8199	257	1	international	international	ADJ
cjfa-8199	257	2	journal	journal	PROPN
cjfa-8199	257	3	of	of	ADP
cjfa-8199	257	4	contemporary	contemporary	PROPN
cjfa-8199	257	5	hospitality	hospitality	PROPN
cjfa-8199	257	6	management	management	NOUN
cjfa-8199	257	7	,	,	PUNCT
cjfa-8199	257	8	11	11	NUM
cjfa-8199	257	9	,	,	PUNCT
cjfa-8199	257	10	359–365	359–365	NUM
cjfa-8199	257	11	.	.	PUNCT
cjfa-8199	258	1	rikhardsson	rikhardsson	PROPN
cjfa-8199	258	2	,	,	PUNCT
cjfa-8199	258	3	p.	p.	NOUN
cjfa-8199	258	4	m.	m.	NOUN
cjfa-8199	258	5	,	,	PUNCT
cjfa-8199	258	6	bennett	bennett	PROPN
cjfa-8199	258	7	,	,	PUNCT
cjfa-8199	258	8	m.	m.	NOUN
cjfa-8199	258	9	,	,	PUNCT
cjfa-8199	258	10	bouma	bouma	PROPN
cjfa-8199	258	11	,	,	PUNCT
cjfa-8199	258	12	j.	j.	PROPN
cjfa-8199	258	13	j.	j.	PROPN
cjfa-8199	258	14	,	,	PUNCT
cjfa-8199	258	15	&	&	CCONJ
cjfa-8199	258	16	schaltegger	schaltegger	PROPN
cjfa-8199	258	17	,	,	PUNCT
cjfa-8199	258	18	s.	s.	PROPN
cjfa-8199	258	19	(	(	PUNCT
cjfa-8199	258	20	2006	2006	NUM
cjfa-8199	258	21	)	)	PUNCT
cjfa-8199	258	22	.	.	PUNCT
cjfa-8199	259	1	implementing	implement	VERB
cjfa-8199	259	2	environmental	environmental	ADJ
cjfa-8199	259	3	management	management	NOUN
cjfa-8199	259	4	accounting	accounting	NOUN
cjfa-8199	259	5	:	:	PUNCT
cjfa-8199	259	6	status	status	NOUN
cjfa-8199	259	7	and	and	CCONJ
cjfa-8199	259	8	challenges	challenge	NOUN
cjfa-8199	259	9	,	,	PUNCT
cjfa-8199	259	10	eman	eman	NOUN
cjfa-8199	259	11	,	,	PUNCT
cjfa-8199	259	12	springer	springer	NOUN
cjfa-8199	259	13	,	,	PUNCT
cjfa-8199	259	14	dordrecht	dordrecht	PROPN
cjfa-8199	259	15	,	,	PUNCT
cjfa-8199	259	16	netherlands	netherlands	PROPN
cjfa-8199	259	17	.	.	PUNCT
cjfa-8199	260	1	schaltegger	schaltegger	PROPN
cjfa-8199	260	2	,	,	PUNCT
cjfa-8199	260	3	s.	s.	PROPN
cjfa-8199	260	4	,	,	PUNCT
cjfa-8199	260	5	&	&	CCONJ
cjfa-8199	260	6	lüdeke	lüdeke	PROPN
cjfa-8199	260	7	,	,	PUNCT
cjfa-8199	260	8	f.	f.	PROPN
cjfa-8199	260	9	(	(	PUNCT
cjfa-8199	260	10	2011	2011	NUM
cjfa-8199	260	11	)	)	PUNCT
cjfa-8199	260	12	.	.	PUNCT
cjfa-8199	261	1	the	the	DET
cjfa-8199	261	2	sustainability	sustainability	NOUN
cjfa-8199	261	3	balanced	balanced	ADJ
cjfa-8199	261	4	scorecard	scorecard	NOUN
cjfa-8199	261	5	,	,	PUNCT
cjfa-8199	261	6	concept	concept	NOUN
cjfa-8199	261	7	and	and	CCONJ
cjfa-8199	261	8	the	the	DET
cjfa-8199	261	9	case	case	NOUN
cjfa-8199	261	10	of	of	ADP
cjfa-8199	261	11	hamburg	hamburg	PROPN
cjfa-8199	261	12	airport	airport	NOUN
cjfa-8199	261	13	,	,	PUNCT
cjfa-8199	261	14	centre	centre	NOUN
cjfa-8199	261	15	for	for	ADP
cjfa-8199	261	16	sustainability	sustainability	NOUN
cjfa-8199	261	17	management	management	NOUN
cjfa-8199	261	18	(	(	PUNCT
cjfa-8199	261	19	csm	csm	PROPN
cjfa-8199	261	20	)	)	PUNCT
cjfa-8199	261	21	,	,	PUNCT
cjfa-8199	261	22	leuphana	leuphana	ADJ
cjfa-8199	261	23	univeristät	univeristät	NOUN
cjfa-8199	261	24	lṻneburg	lṻneburg	PROPN
cjfa-8199	261	25	.	.	PUNCT
cjfa-8199	262	1	framework	framework	NOUN
cjfa-8199	262	2	for	for	ADP
cjfa-8199	262	3	improving	improve	VERB
cjfa-8199	262	4	quality	quality	NOUN
cjfa-8199	262	5	and	and	CCONJ
cjfa-8199	262	6	comparability	comparability	NOUN
cjfa-8199	262	7	…	…	PUNCT
cjfa-8199	262	8	127	127	NUM
cjfa-8199	262	9	turčić	turčić	NOUN
cjfa-8199	262	10	,	,	PUNCT
cjfa-8199	262	11	m.	m.	NOUN
cjfa-8199	262	12	(	(	PUNCT
cjfa-8199	262	13	2001	2001	NUM
cjfa-8199	262	14	)	)	PUNCT
cjfa-8199	262	15	.	.	PUNCT
cjfa-8199	263	1	accounting	account	VERB
cjfa-8199	263	2	reporting	reporting	NOUN
cjfa-8199	263	3	system	system	NOUN
cjfa-8199	263	4	in	in	ADP
cjfa-8199	263	5	hospitality	hospitality	NOUN
cjfa-8199	263	6	industry	industry	NOUN
cjfa-8199	263	7	,	,	PUNCT
cjfa-8199	263	8	master	master	NOUN
cjfa-8199	263	9	thesis	thesis	NOUN
cjfa-8199	263	10	,	,	PUNCT
cjfa-8199	263	11	faculty	faculty	NOUN
cjfa-8199	263	12	of	of	ADP
cjfa-8199	263	13	business	business	NOUN
cjfa-8199	263	14	and	and	CCONJ
cjfa-8199	263	15	economic	economic	ADJ
cjfa-8199	263	16	,	,	PUNCT
cjfa-8199	263	17	university	university	NOUN
cjfa-8199	263	18	of	of	ADP
cjfa-8199	263	19	zagreb	zagreb	PROPN
cjfa-8199	263	20	(	(	PUNCT
cjfa-8199	263	21	20.04.2001	20.04.2001	NOUN
cjfa-8199	263	22	)	)	PUNCT
cjfa-8199	263	23	.	.	PUNCT
cjfa-8199	264	1	usali	usali	ADJ
cjfa-8199	264	2	(	(	PUNCT
cjfa-8199	264	3	2014	2014	NUM
cjfa-8199	264	4	)	)	PUNCT
cjfa-8199	264	5	.	.	PUNCT
cjfa-8199	265	1	uniform	uniform	ADJ
cjfa-8199	265	2	system	system	NOUN
cjfa-8199	265	3	of	of	ADP
cjfa-8199	265	4	accounts	account	NOUN
cjfa-8199	265	5	for	for	ADP
cjfa-8199	265	6	the	the	DET
cjfa-8199	265	7	lodging	lodging	NOUN
cjfa-8199	265	8	industry	industry	NOUN
cjfa-8199	265	9	,	,	PUNCT
cjfa-8199	265	10	xi	xi	PROPN
cjfa-8199	265	11	ed	ed	PROPN
cjfa-8199	265	12	,	,	PUNCT
cjfa-8199	265	13	hotel	hotel	NOUN
cjfa-8199	265	14	association	association	NOUN
cjfa-8199	265	15	of	of	ADP
cjfa-8199	265	16	new	new	PROPN
cjfa-8199	265	17	york	york	PROPN
cjfa-8199	265	18	city	city	PROPN
cjfa-8199	265	19	,	,	PUNCT
cjfa-8199	265	20	new	new	PROPN
cjfa-8199	265	21	york	york	PROPN
cjfa-8199	265	22	,	,	PUNCT
cjfa-8199	265	23	hospitality	hospitality	NOUN
cjfa-8199	265	24	financial	financial	ADJ
cjfa-8199	265	25	and	and	CCONJ
cjfa-8199	265	26	technology	technology	NOUN
cjfa-8199	265	27	professionals	professional	NOUN
cjfa-8199	265	28	austin	austin	PROPN
cjfa-8199	265	29	,	,	PUNCT
cjfa-8199	265	30	texas	texas	PROPN
cjfa-8199	265	31	,	,	PUNCT
cjfa-8199	265	32	america	america	PROPN
cjfa-8199	265	33	hotel	hotel	PROPN
cjfa-8199	265	34	and	and	CCONJ
cjfa-8199	265	35	lodging	lodge	VERB
cjfa-8199	265	36	educational	educational	ADJ
cjfa-8199	265	37	institute	institute	PROPN
cjfa-8199	265	38	,	,	PUNCT
cjfa-8199	265	39	orlando	orlando	PROPN
cjfa-8199	265	40	,	,	PUNCT
cjfa-8199	265	41	florida	florida	PROPN
cjfa-8199	265	42	.	.	PUNCT
cjfa-8199	266	1	usar	usar	PROPN
cjfa-8199	266	2	(	(	PUNCT
cjfa-8199	266	3	2012	2012	NUM
cjfa-8199	266	4	)	)	PUNCT
cjfa-8199	266	5	.	.	PUNCT
cjfa-8199	267	1	uniform	uniform	ADJ
cjfa-8199	267	2	system	system	NOUN
cjfa-8199	267	3	of	of	ADP
cjfa-8199	267	4	accounts	account	NOUN
cjfa-8199	267	5	for	for	ADP
cjfa-8199	267	6	restaurants	restaurant	NOUN
cjfa-8199	267	7	,	,	PUNCT
cjfa-8199	267	8	national	national	PROPN
cjfa-8199	267	9	restaurant	restaurant	PROPN
cjfa-8199	267	10	association	association	PROPN
cjfa-8199	267	11	,	,	PUNCT
cjfa-8199	267	12	usa	usa	PROPN
cjfa-8199	267	13	.	.	PROPN
cjfa-8199	267	14	usfrs	usfrs	PROPN
cjfa-8199	267	15	(	(	PUNCT
cjfa-8199	267	16	2005	2005	NUM
cjfa-8199	267	17	)	)	PUNCT
cjfa-8199	267	18	.	.	PUNCT
cjfa-8199	268	1	uniform	uniform	ADJ
cjfa-8199	268	2	system	system	NOUN
cjfa-8199	268	3	of	of	ADP
cjfa-8199	268	4	financial	financial	ADJ
cjfa-8199	268	5	reporting	reporting	NOUN
cjfa-8199	268	6	for	for	ADP
cjfa-8199	268	7	spas	spa	NOUN
cjfa-8199	268	8	,	,	PUNCT
cjfa-8199	268	9	international	international	ADJ
cjfa-8199	268	10	spa	spa	NOUN
cjfa-8199	268	11	organisation	organisation	NOUN
cjfa-8199	268	12	,	,	PUNCT
cjfa-8199	268	13	hospitality	hospitality	NOUN
cjfa-8199	268	14	financial	financial	ADJ
cjfa-8199	268	15	and	and	CCONJ
cjfa-8199	268	16	technology	technology	NOUN
cjfa-8199	268	17	professionals	professional	NOUN
cjfa-8199	268	18	,	,	PUNCT
cjfa-8199	268	19	usa	usa	PROPN
cjfa-8199	268	20	.	.	PROPN
cjfa-8199	268	21	un	un	PROPN
cjfa-8199	268	22	global	global	PROPN
cjfa-8199	268	23	compact	compact	PROPN
cjfa-8199	268	24	,	,	PUNCT
cjfa-8199	268	25	http://globalcompactfoundation.org/about-ungc.php	http://globalcompactfoundation.org/about-ungc.php	PROPN
cjfa-8199	268	26	(	(	PUNCT
cjfa-8199	268	27	accessed	access	VERB
cjfa-8199	268	28	:	:	PUNCT
cjfa-8199	268	29	01.08.2014	01.08.2014	NUM
cjfa-8199	268	30	)	)	PUNCT
cjfa-8199	268	31	.	.	PUNCT
cjfa-8199	269	1	vejzagić	vejzagić	PROPN
cjfa-8199	269	2	,	,	PUNCT
cjfa-8199	269	3	v.	v.	ADV
cjfa-8199	269	4	,	,	PUNCT
cjfa-8199	269	5	peršić	peršić	NOUN
cjfa-8199	269	6	,	,	PUNCT
cjfa-8199	269	7	m.	m.	NOUN
cjfa-8199	269	8	,	,	PUNCT
cjfa-8199	269	9	&	&	CCONJ
cjfa-8199	269	10	janković	janković	PROPN
cjfa-8199	269	11	,	,	PUNCT
cjfa-8199	269	12	s.	s.	PROPN
cjfa-8199	269	13	(	(	PUNCT
cjfa-8199	269	14	2012	2012	NUM
cjfa-8199	269	15	)	)	PUNCT
cjfa-8199	269	16	.	.	PUNCT
cjfa-8199	270	1	challenges	challenge	NOUN
cjfa-8199	270	2	of	of	ADP
cjfa-8199	270	3	environmental	environmental	ADJ
cjfa-8199	270	4	accounting	accounting	NOUN
cjfa-8199	270	5	in	in	ADP
cjfa-8199	270	6	tourism	tourism	NOUN
cjfa-8199	270	7	destination	destination	NOUN
cjfa-8199	270	8	as	as	ADP
cjfa-8199	270	9	a	a	DET
cjfa-8199	270	10	trend	trend	NOUN
cjfa-8199	270	11	of	of	ADP
cjfa-8199	270	12	sustainable	sustainable	ADJ
cjfa-8199	270	13	development	development	NOUN
cjfa-8199	270	14	,	,	PUNCT
cjfa-8199	270	15	[	[	X
cjfa-8199	270	16	in	in	ADP
cjfa-8199	270	17	:]	:]	PROPN
cjfa-8199	270	18	emerald	emerald	NOUN
cjfa-8199	270	19	,	,	PUNCT
cjfa-8199	270	20	special	special	ADJ
cjfa-8199	270	21	issue	issue	NOUN
cjfa-8199	270	22	,	,	PUNCT
cjfa-8199	270	23	aras	ara	NOUN
cjfa-8199	270	24	,	,	PUNCT
cjfa-8199	270	25	g.	g.	PROPN
cjfa-8199	270	26	,	,	PUNCT
cjfa-8199	270	27	&	&	CCONJ
cjfa-8199	270	28	crowther	crowther	PROPN
cjfa-8199	270	29	,	,	PUNCT
cjfa-8199	270	30	d.	d.	PROPN
cjfa-8199	270	31	(	(	PUNCT
cjfa-8199	270	32	eds	eds	PROPN
cjfa-8199	270	33	.	.	PUNCT
cjfa-8199	270	34	)	)	PUNCT
cjfa-8199	270	35	,	,	PUNCT
cjfa-8199	270	36	developments	development	NOUN
cjfa-8199	270	37	in	in	ADP
cjfa-8199	270	38	corporate	corporate	ADJ
cjfa-8199	270	39	governance	governance	NOUN
cjfa-8199	270	40	and	and	CCONJ
cjfa-8199	270	41	responsibility	responsibility	NOUN
cjfa-8199	270	42	,	,	PUNCT
cjfa-8199	270	43	231–244	231–244	NUM
cjfa-8199	270	44	.	.	PUNCT
cjfa-8199	271	1	vlašić	vlašić	PROPN
cjfa-8199	271	2	,	,	PUNCT
cjfa-8199	271	3	d.	d.	PROPN
cjfa-8199	271	4	(	(	PUNCT
cjfa-8199	271	5	2012	2012	NUM
cjfa-8199	271	6	)	)	PUNCT
cjfa-8199	271	7	.	.	PUNCT
cjfa-8199	272	1	internal	internal	ADJ
cjfa-8199	272	2	audit	audit	NOUN
cjfa-8199	272	3	as	as	ADP
cjfa-8199	272	4	a	a	DET
cjfa-8199	272	5	support	support	NOUN
cjfa-8199	272	6	for	for	ADP
cjfa-8199	272	7	environmental	environmental	ADJ
cjfa-8199	272	8	management	management	NOUN
cjfa-8199	272	9	in	in	ADP
cjfa-8199	272	10	the	the	DET
cjfa-8199	272	11	hospitality	hospitality	NOUN
cjfa-8199	272	12	industry	industry	NOUN
cjfa-8199	272	13	,	,	PUNCT
cjfa-8199	272	14	(	(	PUNCT
cjfa-8199	272	15	mentor	mentor	NOUN
cjfa-8199	272	16	m.peršić	m.peršić	NUM
cjfa-8199	272	17	)	)	PUNCT
cjfa-8199	272	18	,	,	PUNCT
cjfa-8199	272	19	university	university	NOUN
cjfa-8199	272	20	of	of	ADP
cjfa-8199	272	21	rijeka	rijeka	PROPN
cjfa-8199	272	22	,	,	PUNCT
cjfa-8199	272	23	faculty	faculty	NOUN
cjfa-8199	272	24	of	of	ADP
cjfa-8199	272	25	tourism	tourism	NOUN
cjfa-8199	272	26	and	and	CCONJ
cjfa-8199	272	27	hospitality	hospitality	NOUN
cjfa-8199	272	28	management	management	NOUN
cjfa-8199	272	29	,	,	PUNCT
cjfa-8199	272	30	opatija	opatija	NOUN
cjfa-8199	272	31	.	.	PUNCT
cjfa-8199	273	1	zanini	zanini	PROPN
cjfa-8199	273	2	gavranić	gavranić	NOUN
cjfa-8199	273	3	,	,	PUNCT
cjfa-8199	273	4	t.	t.	PROPN
cjfa-8199	273	5	(	(	PUNCT
cjfa-8199	273	6	2004	2004	NUM
cjfa-8199	273	7	)	)	PUNCT
cjfa-8199	273	8	.	.	PUNCT
cjfa-8199	274	1	managerial	managerial	ADJ
cjfa-8199	274	2	accounting	accounting	NOUN
cjfa-8199	274	3	in	in	ADP
cjfa-8199	274	4	the	the	DET
cjfa-8199	274	5	tqm	tqm	PROPN
cjfa-8199	274	6	(	(	PUNCT
cjfa-8199	274	7	mrs	mrs	PROPN
cjfa-8199	274	8	thesis	thesis	NOUN
cjfa-8199	274	9	,	,	PUNCT
cjfa-8199	274	10	mentor	mentor	NOUN
cjfa-8199	274	11	m.persic	m.persic	NOUN
cjfa-8199	274	12	)	)	PUNCT
cjfa-8199	274	13	,	,	PUNCT
cjfa-8199	274	14	university	university	NOUN
cjfa-8199	274	15	of	of	ADP
cjfa-8199	274	16	rijeka	rijeka	PROPN
cjfa-8199	274	17	,	,	PUNCT
cjfa-8199	274	18	faculty	faculty	NOUN
cjfa-8199	274	19	of	of	ADP
cjfa-8199	274	20	tourism	tourism	NOUN
cjfa-8199	274	21	and	and	CCONJ
cjfa-8199	274	22	hospitality	hospitality	NOUN
cjfa-8199	274	23	management	management	NOUN
cjfa-8199	274	24	,	,	PUNCT
cjfa-8199	274	25	opatija	opatija	NOUN
cjfa-8199	274	26	.	.	PUNCT
cjfa-8199	275	1	zanini	zanini	PROPN
cjfa-8199	275	2	gavranić	gavranić	NOUN
cjfa-8199	275	3	,	,	PUNCT
cjfa-8199	275	4	t.	t.	PROPN
cjfa-8199	275	5	(	(	PUNCT
cjfa-8199	275	6	2011	2011	NUM
cjfa-8199	275	7	)	)	PUNCT
cjfa-8199	275	8	.	.	PUNCT
cjfa-8199	276	1	accounting	accounting	NOUN
cjfa-8199	276	2	preconditions	precondition	NOUN
cjfa-8199	276	3	for	for	ADP
cjfa-8199	276	4	preparing	prepare	VERB
cjfa-8199	276	5	information	information	NOUN
cjfa-8199	276	6	for	for	ADP
cjfa-8199	276	7	business	business	NOUN
cjfa-8199	276	8	decision	decision	NOUN
cjfa-8199	276	9	-	-	PUNCT
cjfa-8199	276	10	making	making	NOUN
cjfa-8199	276	11	in	in	ADP
cjfa-8199	276	12	hospitality	hospitality	NOUN
cjfa-8199	276	13	industry	industry	NOUN
cjfa-8199	276	14	,	,	PUNCT
cjfa-8199	276	15	(	(	PUNCT
cjfa-8199	276	16	phd	phd	NOUN
cjfa-8199	276	17	thesis	thesis	NOUN
cjfa-8199	276	18	,	,	PUNCT
cjfa-8199	276	19	mentor	mentor	NOUN
cjfa-8199	276	20	m.	m.	NOUN
cjfa-8199	276	21	persic	persic	ADJ
cjfa-8199	276	22	)	)	PUNCT
cjfa-8199	276	23	university	university	NOUN
cjfa-8199	276	24	of	of	ADP
cjfa-8199	276	25	pula	pula	PROPN
cjfa-8199	276	26	,	,	PUNCT
cjfa-8199	276	27	economy	economy	NOUN
cjfa-8199	276	28	and	and	CCONJ
cjfa-8199	276	29	tourism	tourism	NOUN
cjfa-8199	276	30	dr	dr	PROPN
cjfa-8199	276	31	m.	m.	PROPN
cjfa-8199	276	32	mirković	mirković	PROPN
cjfa-8199	276	33	pula	pula	PROPN
cjfa-8199	276	34	(	(	PUNCT
cjfa-8199	276	35	defense	defense	NOUN
cjfa-8199	276	36	:	:	PUNCT
cjfa-8199	276	37	03.06	03.06	NUM
cjfa-8199	276	38	.	.	NOUN
cjfa-8199	276	39	2011	2011	NUM
cjfa-8199	276	40	)	)	PUNCT
cjfa-8199	276	41	.	.	PUNCT