id	sid	tid	token	lemma	pos
easat-10607	1	1	edelweiss	edelweiss	PROPN
easat-10607	1	2	applied	apply	VERB
easat-10607	1	3	science	science	NOUN
easat-10607	1	4	and	and	CCONJ
easat-10607	1	5	technology	technology	NOUN
easat-10607	1	6	issn	issn	PROPN
easat-10607	1	7	:	:	PUNCT
easat-10607	1	8	2576	2576	NUM
easat-10607	1	9	-	-	SYM
easat-10607	1	10	8484	8484	NUM
easat-10607	1	11	vol	vol	NOUN
easat-10607	1	12	.	.	PROPN
easat-10607	2	1	9	9	NUM
easat-10607	2	2	,	,	PUNCT
easat-10607	2	3	no	no	INTJ
easat-10607	2	4	.	.	NOUN
easat-10607	2	5	10	10	NUM
easat-10607	2	6	,	,	PUNCT
easat-10607	2	7	1181	1181	NUM
easat-10607	2	8	-	-	SYM
easat-10607	2	9	1188	1188	NUM
easat-10607	2	10	2025	2025	NUM
easat-10607	2	11	publisher	publisher	NOUN
easat-10607	2	12	:	:	PUNCT
easat-10607	2	13	learning	learn	VERB
easat-10607	2	14	gate	gate	NOUN
easat-10607	2	15	doi	doi	PROPN
easat-10607	2	16	:	:	PUNCT
easat-10607	2	17	10.55214/2576	10.55214/2576	NUM
easat-10607	2	18	-	-	PUNCT
easat-10607	2	19	8484.v9i10.10607	8484.v9i10.10607	VERB
easat-10607	2	20	©	©	PROPN
easat-10607	2	21	2025	2025	NUM
easat-10607	2	22	by	by	ADP
easat-10607	2	23	the	the	DET
easat-10607	2	24	authors	author	NOUN
easat-10607	2	25	;	;	PUNCT
easat-10607	2	26	licensee	licensee	PROPN
easat-10607	2	27	learning	learning	NOUN
easat-10607	2	28	gate	gate	NOUN
easat-10607	3	1	©	©	PROPN
easat-10607	3	2	2025	2025	NUM
easat-10607	3	3	by	by	ADP
easat-10607	3	4	the	the	DET
easat-10607	3	5	authors	author	NOUN
easat-10607	3	6	;	;	PUNCT
easat-10607	3	7	licensee	licensee	PROPN
easat-10607	3	8	learning	learning	NOUN
easat-10607	3	9	gate	gate	NOUN
easat-10607	3	10	history	history	NOUN
easat-10607	3	11	:	:	PUNCT
easat-10607	3	12	received	receive	VERB
easat-10607	3	13	:	:	PUNCT
easat-10607	3	14	6	6	NUM
easat-10607	3	15	august	august	PROPN
easat-10607	3	16	2025	2025	NUM
easat-10607	3	17	;	;	PUNCT
easat-10607	3	18	revised	revise	VERB
easat-10607	3	19	:	:	PUNCT
easat-10607	3	20	22	22	NUM
easat-10607	3	21	september	september	PROPN
easat-10607	3	22	2025	2025	NUM
easat-10607	3	23	;	;	PUNCT
easat-10607	3	24	accepted	accept	VERB
easat-10607	3	25	:	:	PUNCT
easat-10607	3	26	25	25	NUM
easat-10607	3	27	september	september	PROPN
easat-10607	3	28	2025	2025	NUM
easat-10607	3	29	;	;	PUNCT
easat-10607	3	30	published	publish	VERB
easat-10607	3	31	:	:	PUNCT
easat-10607	4	1	17	17	NUM
easat-10607	4	2	october	october	NOUN
easat-10607	4	3	2025	2025	NUM
easat-10607	4	4	*	*	PUNCT
easat-10607	4	5	correspondence	correspondence	NOUN
easat-10607	4	6	:	:	PUNCT
easat-10607	4	7	wiyarni08@gmail.com	wiyarni08@gmail.com	X
easat-10607	4	8	exploring	explore	VERB
easat-10607	4	9	the	the	DET
easat-10607	4	10	role	role	NOUN
easat-10607	4	11	of	of	ADP
easat-10607	4	12	industry	industry	NOUN
easat-10607	4	13	associations	association	NOUN
easat-10607	4	14	and	and	CCONJ
easat-10607	4	15	regulators	regulator	NOUN
easat-10607	4	16	:	:	PUNCT
easat-10607	4	17	reconstructing	reconstruct	VERB
easat-10607	4	18	corporate	corporate	ADJ
easat-10607	4	19	governance	governance	NOUN
easat-10607	4	20	and	and	CCONJ
easat-10607	4	21	sustainability	sustainability	NOUN
easat-10607	4	22	reporting	report	VERB
easat-10607	4	23	wiyarni	wiyarni	PROPN
easat-10607	4	24	wiyarni1	wiyarni1	PROPN
easat-10607	4	25	*	*	PROPN
easat-10607	4	26	,	,	PUNCT
easat-10607	4	27	aminul	aminul	NOUN
easat-10607	4	28	amin2	amin2	PROPN
easat-10607	4	29	,	,	PUNCT
easat-10607	4	30	kadarusman	kadarusman	PROPN
easat-10607	4	31	kadarusman3	kadarusman3	PROPN
easat-10607	4	32	1,2,3stie	1,2,3stie	NUM
easat-10607	4	33	malangkucecwara	malangkucecwara	ADJ
easat-10607	4	34	,	,	PUNCT
easat-10607	4	35	east	east	PROPN
easat-10607	4	36	java	java	PROPN
easat-10607	4	37	,	,	PUNCT
easat-10607	4	38	indonesia	indonesia	PROPN
easat-10607	4	39	;	;	PUNCT
easat-10607	4	40	wiyarni08@gmail.com	wiyarni08@gmail.com	PROPN
easat-10607	4	41	(	(	PUNCT
easat-10607	4	42	w.w	w.w	PROPN
easat-10607	4	43	.	.	PROPN
easat-10607	4	44	)	)	PUNCT
easat-10607	4	45	.	.	PUNCT
easat-10607	5	1	abstract	abstract	ADV
easat-10607	5	2	:	:	PUNCT
easat-10607	5	3	this	this	DET
easat-10607	5	4	study	study	NOUN
easat-10607	5	5	aims	aim	VERB
easat-10607	5	6	to	to	PART
easat-10607	5	7	explore	explore	VERB
easat-10607	5	8	the	the	DET
easat-10607	5	9	role	role	NOUN
easat-10607	5	10	of	of	ADP
easat-10607	5	11	industry	industry	NOUN
easat-10607	5	12	associations	association	NOUN
easat-10607	5	13	and	and	CCONJ
easat-10607	5	14	regulators	regulator	NOUN
easat-10607	5	15	in	in	ADP
easat-10607	5	16	reconstructing	reconstruct	VERB
easat-10607	5	17	corporate	corporate	ADJ
easat-10607	5	18	governance	governance	NOUN
easat-10607	5	19	and	and	CCONJ
easat-10607	5	20	sustainability	sustainability	NOUN
easat-10607	5	21	reporting	reporting	NOUN
easat-10607	5	22	.	.	PUNCT
easat-10607	6	1	this	this	DET
easat-10607	6	2	study	study	NOUN
easat-10607	6	3	employs	employ	VERB
easat-10607	6	4	both	both	CCONJ
easat-10607	6	5	quantitative	quantitative	ADJ
easat-10607	6	6	and	and	CCONJ
easat-10607	6	7	qualitative	qualitative	ADJ
easat-10607	6	8	approaches	approach	NOUN
easat-10607	6	9	.	.	PUNCT
easat-10607	7	1	the	the	DET
easat-10607	7	2	quantitative	quantitative	ADJ
easat-10607	7	3	approach	approach	NOUN
easat-10607	7	4	utilizes	utilize	VERB
easat-10607	7	5	the	the	DET
easat-10607	7	6	partial	partial	ADJ
easat-10607	7	7	least	least	ADJ
easat-10607	7	8	squares	square	NOUN
easat-10607	7	9	(	(	PUNCT
easat-10607	7	10	pls	pls	INTJ
easat-10607	7	11	)	)	PUNCT
easat-10607	7	12	method	method	NOUN
easat-10607	7	13	with	with	ADP
easat-10607	7	14	the	the	DET
easat-10607	7	15	smartpls	smartpls	PROPN
easat-10607	7	16	program	program	NOUN
easat-10607	7	17	to	to	PART
easat-10607	7	18	test	test	VERB
easat-10607	7	19	the	the	DET
easat-10607	7	20	influence	influence	NOUN
easat-10607	7	21	of	of	ADP
easat-10607	7	22	corporate	corporate	ADJ
easat-10607	7	23	governance	governance	NOUN
easat-10607	7	24	on	on	ADP
easat-10607	7	25	sustainability	sustainability	NOUN
easat-10607	7	26	reporting	report	VERB
easat-10607	7	27	through	through	ADP
easat-10607	7	28	industry	industry	NOUN
easat-10607	7	29	associations	association	NOUN
easat-10607	7	30	and	and	CCONJ
easat-10607	7	31	regulators	regulator	NOUN
easat-10607	7	32	.	.	PUNCT
easat-10607	8	1	the	the	DET
easat-10607	8	2	testing	testing	NOUN
easat-10607	8	3	was	be	AUX
easat-10607	8	4	conducted	conduct	VERB
easat-10607	8	5	on	on	ADP
easat-10607	8	6	228	228	NUM
easat-10607	8	7	manufacturing	manufacture	VERB
easat-10607	8	8	companies	company	NOUN
easat-10607	8	9	,	,	PUNCT
easat-10607	8	10	105	105	NUM
easat-10607	8	11	financial	financial	ADJ
easat-10607	8	12	institutions	institution	NOUN
easat-10607	8	13	,	,	PUNCT
easat-10607	8	14	and	and	CCONJ
easat-10607	8	15	30	30	NUM
easat-10607	8	16	hotels	hotel	NOUN
easat-10607	8	17	and	and	CCONJ
easat-10607	8	18	restaurants	restaurant	NOUN
easat-10607	8	19	listed	list	VERB
easat-10607	8	20	on	on	ADP
easat-10607	8	21	the	the	DET
easat-10607	8	22	indonesia	indonesia	PROPN
easat-10607	8	23	stock	stock	PROPN
easat-10607	8	24	exchange	exchange	PROPN
easat-10607	8	25	(	(	PUNCT
easat-10607	8	26	idx	idx	PROPN
easat-10607	8	27	)	)	PUNCT
easat-10607	8	28	from	from	ADP
easat-10607	8	29	2022	2022	NUM
easat-10607	8	30	to	to	ADP
easat-10607	8	31	2024	2024	NUM
easat-10607	8	32	.	.	PUNCT
easat-10607	9	1	corporate	corporate	ADJ
easat-10607	9	2	governance	governance	NOUN
easat-10607	9	3	is	be	AUX
easat-10607	9	4	measured	measure	VERB
easat-10607	9	5	by	by	ADP
easat-10607	9	6	the	the	DET
easat-10607	9	7	number	number	NOUN
easat-10607	9	8	of	of	ADP
easat-10607	9	9	meetings	meeting	NOUN
easat-10607	9	10	held	hold	VERB
easat-10607	9	11	by	by	ADP
easat-10607	9	12	the	the	DET
easat-10607	9	13	board	board	NOUN
easat-10607	9	14	of	of	ADP
easat-10607	9	15	directors	director	NOUN
easat-10607	9	16	,	,	PUNCT
easat-10607	9	17	board	board	NOUN
easat-10607	9	18	of	of	ADP
easat-10607	9	19	commissioners	commissioner	NOUN
easat-10607	9	20	,	,	PUNCT
easat-10607	9	21	and	and	CCONJ
easat-10607	9	22	audit	audit	NOUN
easat-10607	9	23	committee	committee	NOUN
easat-10607	9	24	.	.	PUNCT
easat-10607	10	1	industry	industry	NOUN
easat-10607	10	2	associations	association	NOUN
easat-10607	10	3	are	be	AUX
easat-10607	10	4	measured	measure	VERB
easat-10607	10	5	by	by	ADP
easat-10607	10	6	the	the	DET
easat-10607	10	7	number	number	NOUN
easat-10607	10	8	of	of	ADP
easat-10607	10	9	meetings	meeting	NOUN
easat-10607	10	10	.	.	PUNCT
easat-10607	11	1	regulators	regulator	NOUN
easat-10607	11	2	are	be	AUX
easat-10607	11	3	measured	measure	VERB
easat-10607	11	4	using	use	VERB
easat-10607	11	5	a	a	DET
easat-10607	11	6	dummy	dummy	ADJ
easat-10607	11	7	variable	variable	NOUN
easat-10607	11	8	,	,	PUNCT
easat-10607	11	9	with	with	ADP
easat-10607	11	10	companies	company	NOUN
easat-10607	11	11	’	'	PUNCT
easat-10607	11	12	sustainability	sustainability	NOUN
easat-10607	11	13	reports	report	NOUN
easat-10607	11	14	in	in	ADP
easat-10607	11	15	accordance	accordance	NOUN
easat-10607	11	16	with	with	ADP
easat-10607	11	17	seojk	seojk	NOUN
easat-10607	11	18	16/2021	16/2021	NUM
easat-10607	11	19	assigned	assign	VERB
easat-10607	11	20	a	a	DET
easat-10607	11	21	value	value	NOUN
easat-10607	11	22	of	of	ADP
easat-10607	11	23	1	1	NUM
easat-10607	11	24	,	,	PUNCT
easat-10607	11	25	and	and	CCONJ
easat-10607	11	26	those	those	PRON
easat-10607	11	27	not	not	PART
easat-10607	11	28	reporting	report	VERB
easat-10607	11	29	assigned	assign	VERB
easat-10607	11	30	a	a	DET
easat-10607	11	31	value	value	NOUN
easat-10607	11	32	of	of	ADP
easat-10607	11	33	0	0	NUM
easat-10607	11	34	.	.	PUNCT
easat-10607	12	1	sustainability	sustainability	NOUN
easat-10607	12	2	reports	report	NOUN
easat-10607	12	3	are	be	AUX
easat-10607	12	4	measured	measure	VERB
easat-10607	12	5	using	use	VERB
easat-10607	12	6	the	the	DET
easat-10607	12	7	sustainability	sustainability	NOUN
easat-10607	12	8	report	report	NOUN
easat-10607	12	9	disclosure	disclosure	NOUN
easat-10607	12	10	index	index	NOUN
easat-10607	12	11	(	(	PUNCT
easat-10607	12	12	srdi	srdi	NOUN
easat-10607	12	13	)	)	PUNCT
easat-10607	12	14	based	base	VERB
easat-10607	12	15	on	on	ADP
easat-10607	12	16	the	the	DET
easat-10607	12	17	2021	2021	NUM
easat-10607	12	18	gri	gri	NOUN
easat-10607	12	19	standards	standard	NOUN
easat-10607	12	20	.	.	PUNCT
easat-10607	13	1	the	the	DET
easat-10607	13	2	results	result	NOUN
easat-10607	13	3	indicate	indicate	VERB
easat-10607	13	4	that	that	SCONJ
easat-10607	13	5	industry	industry	NOUN
easat-10607	13	6	associations	association	NOUN
easat-10607	13	7	and	and	CCONJ
easat-10607	13	8	regulators	regulator	NOUN
easat-10607	13	9	play	play	VERB
easat-10607	13	10	a	a	DET
easat-10607	13	11	mediating	mediate	VERB
easat-10607	13	12	role	role	NOUN
easat-10607	13	13	in	in	ADP
easat-10607	13	14	the	the	DET
easat-10607	13	15	relationship	relationship	NOUN
easat-10607	13	16	between	between	ADP
easat-10607	13	17	corporate	corporate	ADJ
easat-10607	13	18	governance	governance	NOUN
easat-10607	13	19	and	and	CCONJ
easat-10607	13	20	sustainability	sustainability	NOUN
easat-10607	13	21	reporting	reporting	NOUN
easat-10607	13	22	.	.	PUNCT
easat-10607	14	1	these	these	DET
easat-10607	14	2	findings	finding	NOUN
easat-10607	14	3	are	be	AUX
easat-10607	14	4	further	far	ADV
easat-10607	14	5	supported	support	VERB
easat-10607	14	6	by	by	ADP
easat-10607	14	7	qualitative	qualitative	ADJ
easat-10607	14	8	approaches	approach	NOUN
easat-10607	14	9	,	,	PUNCT
easat-10607	14	10	including	include	VERB
easat-10607	14	11	in	in	ADP
easat-10607	14	12	-	-	PUNCT
easat-10607	14	13	depth	depth	NOUN
easat-10607	14	14	interviews	interview	NOUN
easat-10607	14	15	and	and	CCONJ
easat-10607	14	16	focus	focus	VERB
easat-10607	14	17	group	group	NOUN
easat-10607	14	18	discussions	discussion	NOUN
easat-10607	14	19	with	with	ADP
easat-10607	14	20	industry	industry	NOUN
easat-10607	14	21	associations	association	NOUN
easat-10607	14	22	and	and	CCONJ
easat-10607	14	23	regulators	regulator	NOUN
easat-10607	14	24	.	.	PUNCT
easat-10607	15	1	keywords	keyword	NOUN
easat-10607	15	2	:	:	PUNCT
easat-10607	15	3	corporate	corporate	ADJ
easat-10607	15	4	governance	governance	NOUN
easat-10607	15	5	,	,	PUNCT
easat-10607	15	6	industry	industry	NOUN
easat-10607	15	7	associations	association	NOUN
easat-10607	15	8	,	,	PUNCT
easat-10607	15	9	regulators	regulator	NOUN
easat-10607	15	10	,	,	PUNCT
easat-10607	15	11	sustainability	sustainability	NOUN
easat-10607	15	12	reporting	reporting	NOUN
easat-10607	15	13	.	.	PUNCT
easat-10607	16	1	1	1	X
easat-10607	16	2	.	.	X
easat-10607	16	3	introduction	introduction	NOUN
easat-10607	16	4	disclosure	disclosure	NOUN
easat-10607	16	5	of	of	ADP
easat-10607	16	6	sustainability	sustainability	NOUN
easat-10607	16	7	reporting	reporting	NOUN
easat-10607	16	8	is	be	AUX
easat-10607	16	9	inseparable	inseparable	ADJ
easat-10607	16	10	from	from	ADP
easat-10607	16	11	the	the	DET
easat-10607	16	12	implementation	implementation	NOUN
easat-10607	16	13	of	of	ADP
easat-10607	16	14	good	good	ADJ
easat-10607	16	15	corporate	corporate	ADJ
easat-10607	16	16	governance	governance	NOUN
easat-10607	16	17	.	.	PUNCT
easat-10607	17	1	good	good	ADJ
easat-10607	17	2	corporate	corporate	ADJ
easat-10607	17	3	governance	governance	NOUN
easat-10607	17	4	can	can	AUX
easat-10607	17	5	improve	improve	VERB
easat-10607	17	6	corporate	corporate	ADJ
easat-10607	17	7	accountability	accountability	NOUN
easat-10607	17	8	,	,	PUNCT
easat-10607	17	9	transparency	transparency	NOUN
easat-10607	17	10	,	,	PUNCT
easat-10607	17	11	and	and	CCONJ
easat-10607	17	12	integrity	integrity	NOUN
easat-10607	17	13	in	in	ADP
easat-10607	17	14	the	the	DET
easat-10607	17	15	sustainability	sustainability	NOUN
easat-10607	17	16	reporting	reporting	NOUN
easat-10607	17	17	process	process	NOUN
easat-10607	17	18	.	.	PUNCT
easat-10607	18	1	several	several	ADJ
easat-10607	18	2	studies	study	NOUN
easat-10607	18	3	measure	measure	VERB
easat-10607	18	4	corporate	corporate	ADJ
easat-10607	18	5	governance	governance	NOUN
easat-10607	18	6	using	use	VERB
easat-10607	18	7	independent	independent	ADJ
easat-10607	18	8	boards	board	NOUN
easat-10607	18	9	of	of	ADP
easat-10607	18	10	commissioners	commissioner	NOUN
easat-10607	18	11	,	,	PUNCT
easat-10607	18	12	boards	board	NOUN
easat-10607	18	13	of	of	ADP
easat-10607	18	14	directors	director	NOUN
easat-10607	18	15	,	,	PUNCT
easat-10607	18	16	and	and	CCONJ
easat-10607	18	17	audit	audit	NOUN
easat-10607	18	18	committees	committee	NOUN
easat-10607	18	19	.	.	PUNCT
easat-10607	19	1	previous	previous	ADJ
easat-10607	19	2	research	research	NOUN
easat-10607	19	3	has	have	AUX
easat-10607	19	4	shown	show	VERB
easat-10607	19	5	a	a	DET
easat-10607	19	6	relationship	relationship	NOUN
easat-10607	19	7	between	between	ADP
easat-10607	19	8	corporate	corporate	ADJ
easat-10607	19	9	governance	governance	NOUN
easat-10607	19	10	and	and	CCONJ
easat-10607	19	11	sustainability	sustainability	NOUN
easat-10607	19	12	reporting	report	VERB
easat-10607	19	13	[	[	X
easat-10607	19	14	1	1	NUM
easat-10607	19	15	-	-	SYM
easat-10607	19	16	4	4	NUM
easat-10607	19	17	]	]	PUNCT
easat-10607	19	18	.	.	PUNCT
easat-10607	20	1	these	these	DET
easat-10607	20	2	studies	study	NOUN
easat-10607	20	3	show	show	VERB
easat-10607	20	4	varying	vary	VERB
easat-10607	20	5	results	result	NOUN
easat-10607	20	6	,	,	PUNCT
easat-10607	20	7	including	include	VERB
easat-10607	20	8	stating	state	VERB
easat-10607	20	9	that	that	SCONJ
easat-10607	20	10	chief	chief	ADJ
easat-10607	20	11	sustainability	sustainability	NOUN
easat-10607	20	12	officers	officer	NOUN
easat-10607	20	13	(	(	PUNCT
easat-10607	20	14	csos	csos	NOUN
easat-10607	20	15	)	)	PUNCT
easat-10607	20	16	and	and	CCONJ
easat-10607	20	17	environmental	environmental	ADJ
easat-10607	20	18	committees	committee	NOUN
easat-10607	20	19	(	(	PUNCT
easat-10607	20	20	ecs	ecs	PROPN
easat-10607	20	21	)	)	PUNCT
easat-10607	20	22	do	do	AUX
easat-10607	20	23	not	not	PART
easat-10607	20	24	have	have	VERB
easat-10607	20	25	a	a	DET
easat-10607	20	26	significant	significant	ADJ
easat-10607	20	27	influence	influence	NOUN
easat-10607	20	28	on	on	ADP
easat-10607	20	29	corporate	corporate	ADJ
easat-10607	20	30	environmental	environmental	ADJ
easat-10607	20	31	disclosure	disclosure	NOUN
easat-10607	20	32	(	(	PUNCT
easat-10607	20	33	ced	ced	PROPN
easat-10607	20	34	)	)	PUNCT
easat-10607	21	1	[	[	X
easat-10607	21	2	1	1	NUM
easat-10607	21	3	]	]	PUNCT
easat-10607	21	4	.	.	PUNCT
easat-10607	22	1	research	research	NOUN
easat-10607	22	2	result	result	NOUN
easat-10607	22	3	of	of	ADP
easat-10607	22	4	noor	noor	PROPN
easat-10607	22	5	et	et	PROPN
easat-10607	22	6	al	al	PROPN
easat-10607	22	7	.	.	PUNCT
easat-10607	23	1	[	[	X
easat-10607	23	2	2	2	X
easat-10607	23	3	]	]	PUNCT
easat-10607	23	4	shows	show	VERB
easat-10607	23	5	that	that	SCONJ
easat-10607	23	6	the	the	DET
easat-10607	23	7	independence	independence	NOUN
easat-10607	23	8	of	of	ADP
easat-10607	23	9	the	the	DET
easat-10607	23	10	board	board	NOUN
easat-10607	23	11	of	of	ADP
easat-10607	23	12	commissioners	commissioner	NOUN
easat-10607	23	13	has	have	VERB
easat-10607	23	14	a	a	DET
easat-10607	23	15	negative	negative	ADJ
easat-10607	23	16	effect	effect	NOUN
easat-10607	23	17	on	on	ADP
easat-10607	23	18	the	the	DET
easat-10607	23	19	quality	quality	NOUN
easat-10607	23	20	of	of	ADP
easat-10607	23	21	sustainability	sustainability	NOUN
easat-10607	23	22	reports	report	NOUN
easat-10607	23	23	,	,	PUNCT
easat-10607	23	24	but	but	CCONJ
easat-10607	23	25	experience	experience	NOUN
easat-10607	23	26	in	in	ADP
easat-10607	23	27	accounting	accounting	NOUN
easat-10607	23	28	and	and	CCONJ
easat-10607	23	29	finance	finance	NOUN
easat-10607	23	30	has	have	VERB
easat-10607	23	31	a	a	DET
easat-10607	23	32	positive	positive	ADJ
easat-10607	23	33	effect	effect	NOUN
easat-10607	23	34	on	on	ADP
easat-10607	23	35	sustainability	sustainability	NOUN
easat-10607	23	36	reports	report	NOUN
easat-10607	23	37	.	.	PUNCT
easat-10607	24	1	furthermore	furthermore	ADV
easat-10607	24	2	,	,	PUNCT
easat-10607	24	3	mufida	mufida	PROPN
easat-10607	24	4	and	and	CCONJ
easat-10607	24	5	syafruddin	syafruddin	VERB
easat-10607	25	1	[	[	X
easat-10607	25	2	3	3	NUM
easat-10607	25	3	]	]	PUNCT
easat-10607	25	4	examine	examine	VERB
easat-10607	25	5	the	the	DET
easat-10607	25	6	influence	influence	NOUN
easat-10607	25	7	of	of	ADP
easat-10607	25	8	governance	governance	NOUN
easat-10607	25	9	on	on	ADP
easat-10607	25	10	the	the	DET
easat-10607	25	11	quality	quality	NOUN
easat-10607	25	12	of	of	ADP
easat-10607	25	13	sustainability	sustainability	NOUN
easat-10607	25	14	reports	report	NOUN
easat-10607	25	15	using	use	VERB
easat-10607	25	16	board	board	NOUN
easat-10607	25	17	governance	governance	NOUN
easat-10607	25	18	and	and	CCONJ
easat-10607	25	19	audit	audit	NOUN
easat-10607	25	20	committee	committee	NOUN
easat-10607	25	21	as	as	ADP
easat-10607	25	22	independent	independent	ADJ
easat-10607	25	23	variables	variable	NOUN
easat-10607	25	24	.	.	PUNCT
easat-10607	26	1	board	board	NOUN
easat-10607	26	2	governance	governance	NOUN
easat-10607	26	3	in	in	ADP
easat-10607	26	4	this	this	DET
easat-10607	26	5	study	study	NOUN
easat-10607	26	6	is	be	AUX
easat-10607	26	7	measured	measure	VERB
easat-10607	26	8	by	by	ADP
easat-10607	26	9	board	board	NOUN
easat-10607	26	10	size	size	NOUN
easat-10607	26	11	,	,	PUNCT
easat-10607	26	12	board	board	NOUN
easat-10607	26	13	independence	independence	NOUN
easat-10607	26	14	,	,	PUNCT
easat-10607	26	15	board	board	NOUN
easat-10607	26	16	gender	gender	NOUN
easat-10607	26	17	diversity	diversity	NOUN
easat-10607	26	18	,	,	PUNCT
easat-10607	26	19	and	and	CCONJ
easat-10607	26	20	board	board	NOUN
easat-10607	26	21	financial	financial	ADJ
easat-10607	26	22	expertise	expertise	NOUN
easat-10607	26	23	,	,	PUNCT
easat-10607	26	24	while	while	SCONJ
easat-10607	26	25	audit	audit	NOUN
easat-10607	26	26	committee	committee	NOUN
easat-10607	26	27	governance	governance	NOUN
easat-10607	26	28	is	be	AUX
easat-10607	26	29	measured	measure	VERB
easat-10607	26	30	by	by	ADP
easat-10607	26	31	audit	audit	NOUN
easat-10607	26	32	committee	committee	NOUN
easat-10607	26	33	size	size	NOUN
easat-10607	26	34	,	,	PUNCT
easat-10607	26	35	audit	audit	NOUN
easat-10607	26	36	finance	finance	NOUN
easat-10607	26	37	expertise	expertise	NOUN
easat-10607	26	38	,	,	PUNCT
easat-10607	26	39	and	and	CCONJ
easat-10607	26	40	audit	audit	NOUN
easat-10607	26	41	committee	committee	NOUN
easat-10607	26	42	meetings	meeting	NOUN
easat-10607	26	43	.	.	PUNCT
easat-10607	27	1	the	the	DET
easat-10607	27	2	results	result	NOUN
easat-10607	27	3	of	of	ADP
easat-10607	27	4	this	this	DET
easat-10607	27	5	study	study	NOUN
easat-10607	27	6	indicate	indicate	VERB
easat-10607	27	7	that	that	SCONJ
easat-10607	27	8	board	board	NOUN
easat-10607	27	9	governance	governance	NOUN
easat-10607	27	10	significantly	significantly	ADV
easat-10607	27	11	influences	influence	VERB
easat-10607	27	12	the	the	DET
easat-10607	27	13	quality	quality	NOUN
easat-10607	27	14	of	of	ADP
easat-10607	27	15	sustainability	sustainability	NOUN
easat-10607	27	16	reporting	reporting	NOUN
easat-10607	27	17	.	.	PUNCT
easat-10607	28	1	the	the	DET
easat-10607	28	2	board	board	NOUN
easat-10607	28	3	of	of	ADP
easat-10607	28	4	directors	director	NOUN
easat-10607	28	5	and	and	CCONJ
easat-10607	28	6	audit	audit	NOUN
easat-10607	28	7	committee	committee	NOUN
easat-10607	28	8	have	have	VERB
easat-10607	28	9	a	a	DET
easat-10607	28	10	positive	positive	ADJ
easat-10607	28	11	and	and	CCONJ
easat-10607	28	12	significant	significant	ADJ
easat-10607	28	13	influence	influence	NOUN
easat-10607	28	14	on	on	ADP
easat-10607	28	15	sustainability	sustainability	NOUN
easat-10607	28	16	report	report	NOUN
easat-10607	28	17	disclosure	disclosure	NOUN
easat-10607	28	18	[	[	X
easat-10607	28	19	4	4	NUM
easat-10607	28	20	]	]	PUNCT
easat-10607	28	21	.	.	PUNCT
easat-10607	29	1	https://orcid.org/0009-0003-5491-9282	https://orcid.org/0009-0003-5491-9282	PROPN
easat-10607	29	2	https://orcid.org/0000-0003-1839-8822	https://orcid.org/0000-0003-1839-8822	PROPN
easat-10607	29	3	1182	1182	NUM
easat-10607	29	4	edelweiss	edelweiss	PROPN
easat-10607	29	5	applied	apply	VERB
easat-10607	29	6	science	science	NOUN
easat-10607	29	7	and	and	CCONJ
easat-10607	29	8	technology	technology	NOUN
easat-10607	29	9	issn	issn	PROPN
easat-10607	29	10	:	:	PUNCT
easat-10607	29	11	2576	2576	NUM
easat-10607	29	12	-	-	SYM
easat-10607	29	13	8484	8484	NUM
easat-10607	29	14	vol	vol	NOUN
easat-10607	29	15	.	.	PROPN
easat-10607	30	1	9	9	NUM
easat-10607	30	2	,	,	PUNCT
easat-10607	30	3	no	no	INTJ
easat-10607	30	4	.	.	NOUN
easat-10607	30	5	10	10	NUM
easat-10607	30	6	:	:	SYM
easat-10607	30	7	1181	1181	NUM
easat-10607	30	8	-	-	SYM
easat-10607	30	9	1188	1188	NUM
easat-10607	30	10	,	,	PUNCT
easat-10607	30	11	2025	2025	NUM
easat-10607	30	12	doi	doi	NOUN
easat-10607	30	13	:	:	PUNCT
easat-10607	30	14	10.55214/2576	10.55214/2576	NUM
easat-10607	30	15	-	-	PUNCT
easat-10607	30	16	8484.v9i10.10607	8484.v9i10.10607	VERB
easat-10607	30	17	©	©	PROPN
easat-10607	30	18	2025	2025	NUM
easat-10607	30	19	by	by	ADP
easat-10607	30	20	the	the	DET
easat-10607	30	21	authors	author	NOUN
easat-10607	30	22	;	;	PUNCT
easat-10607	30	23	licensee	licensee	PROPN
easat-10607	30	24	learning	learning	NOUN
easat-10607	30	25	gate	gate	NOUN
easat-10607	30	26	this	this	DET
easat-10607	30	27	study	study	NOUN
easat-10607	30	28	aims	aim	VERB
easat-10607	30	29	to	to	PART
easat-10607	30	30	explore	explore	VERB
easat-10607	30	31	the	the	DET
easat-10607	30	32	role	role	NOUN
easat-10607	30	33	of	of	ADP
easat-10607	30	34	industry	industry	NOUN
easat-10607	30	35	associations	association	NOUN
easat-10607	30	36	and	and	CCONJ
easat-10607	30	37	regulators	regulator	NOUN
easat-10607	30	38	in	in	ADP
easat-10607	30	39	improving	improve	VERB
easat-10607	30	40	the	the	DET
easat-10607	30	41	quality	quality	NOUN
easat-10607	30	42	of	of	ADP
easat-10607	30	43	sustainability	sustainability	NOUN
easat-10607	30	44	reporting	reporting	NOUN
easat-10607	30	45	.	.	PUNCT
easat-10607	31	1	the	the	DET
easat-10607	31	2	role	role	NOUN
easat-10607	31	3	of	of	ADP
easat-10607	31	4	industry	industry	NOUN
easat-10607	31	5	associations	association	NOUN
easat-10607	31	6	in	in	ADP
easat-10607	31	7	sustainability	sustainability	NOUN
easat-10607	31	8	reporting	reporting	NOUN
easat-10607	31	9	is	be	AUX
easat-10607	31	10	to	to	PART
easat-10607	31	11	represent	represent	VERB
easat-10607	31	12	the	the	DET
easat-10607	31	13	interests	interest	NOUN
easat-10607	31	14	of	of	ADP
easat-10607	31	15	their	their	PRON
easat-10607	31	16	members	member	NOUN
easat-10607	31	17	in	in	ADP
easat-10607	31	18	sustainability	sustainability	NOUN
easat-10607	31	19	-	-	PUNCT
easat-10607	31	20	related	relate	VERB
easat-10607	31	21	policy	policy	NOUN
easat-10607	31	22	forums	forum	NOUN
easat-10607	31	23	and	and	CCONJ
easat-10607	31	24	to	to	PART
easat-10607	31	25	ensure	ensure	VERB
easat-10607	31	26	that	that	SCONJ
easat-10607	31	27	their	their	PRON
easat-10607	31	28	members	member	NOUN
easat-10607	31	29	'	'	PART
easat-10607	31	30	voices	voice	NOUN
easat-10607	31	31	are	be	AUX
easat-10607	31	32	heard	hear	VERB
easat-10607	31	33	in	in	ADP
easat-10607	31	34	the	the	DET
easat-10607	31	35	process	process	NOUN
easat-10607	31	36	of	of	ADP
easat-10607	31	37	developing	develop	VERB
easat-10607	31	38	regulations	regulation	NOUN
easat-10607	31	39	and	and	CCONJ
easat-10607	31	40	reporting	reporting	NOUN
easat-10607	31	41	standards	standard	NOUN
easat-10607	31	42	.	.	PUNCT
easat-10607	32	1	several	several	ADJ
easat-10607	32	2	studies	study	NOUN
easat-10607	32	3	have	have	AUX
easat-10607	32	4	explored	explore	VERB
easat-10607	32	5	the	the	DET
easat-10607	32	6	role	role	NOUN
easat-10607	32	7	of	of	ADP
easat-10607	32	8	associations	association	NOUN
easat-10607	32	9	in	in	ADP
easat-10607	32	10	sustainability	sustainability	NOUN
easat-10607	32	11	reporting	report	VERB
easat-10607	32	12	[	[	X
easat-10607	32	13	5	5	NUM
easat-10607	32	14	-	-	SYM
easat-10607	32	15	7	7	NUM
easat-10607	32	16	]	]	PUNCT
easat-10607	32	17	.	.	PUNCT
easat-10607	33	1	research	research	NOUN
easat-10607	33	2	of	of	ADP
easat-10607	33	3	nnko	nnko	NOUN
easat-10607	33	4	[	[	X
easat-10607	33	5	5	5	NUM
easat-10607	33	6	]	]	PUNCT
easat-10607	33	7	and	and	CCONJ
easat-10607	33	8	dickson	dickson	PROPN
easat-10607	33	9	and	and	CCONJ
easat-10607	33	10	arcodia	arcodia	PRON
easat-10607	33	11	[	[	X
easat-10607	33	12	6	6	NUM
easat-10607	33	13	]	]	PUNCT
easat-10607	33	14	focus	focus	NOUN
easat-10607	33	15	on	on	ADP
easat-10607	33	16	the	the	DET
easat-10607	33	17	role	role	NOUN
easat-10607	33	18	of	of	ADP
easat-10607	33	19	professional	professional	ADJ
easat-10607	33	20	accountants	accountant	NOUN
easat-10607	33	21	.	.	PUNCT
easat-10607	34	1	this	this	DET
easat-10607	34	2	study	study	NOUN
easat-10607	34	3	reveals	reveal	VERB
easat-10607	34	4	that	that	SCONJ
easat-10607	34	5	the	the	DET
easat-10607	34	6	international	international	PROPN
easat-10607	34	7	federation	federation	PROPN
easat-10607	34	8	of	of	ADP
easat-10607	34	9	accountants	accountant	NOUN
easat-10607	34	10	(	(	PUNCT
easat-10607	34	11	ifac	ifac	NOUN
easat-10607	34	12	)	)	PUNCT
easat-10607	34	13	and	and	CCONJ
easat-10607	34	14	the	the	DET
easat-10607	34	15	federation	federation	NOUN
easat-10607	34	16	of	of	ADP
easat-10607	34	17	european	european	PROPN
easat-10607	34	18	accountants	accountant	NOUN
easat-10607	34	19	(	(	PUNCT
easat-10607	34	20	fee	fee	NOUN
easat-10607	34	21	)	)	PUNCT
easat-10607	34	22	have	have	VERB
easat-10607	34	23	active	active	ADJ
easat-10607	34	24	initiatives	initiative	NOUN
easat-10607	34	25	and	and	CCONJ
easat-10607	34	26	have	have	AUX
easat-10607	34	27	initiated	initiate	VERB
easat-10607	34	28	political	political	ADJ
easat-10607	34	29	actions	action	NOUN
easat-10607	34	30	related	relate	VERB
easat-10607	34	31	to	to	ADP
easat-10607	34	32	corporate	corporate	ADJ
easat-10607	34	33	social	social	ADJ
easat-10607	34	34	and	and	CCONJ
easat-10607	34	35	environmental	environmental	ADJ
easat-10607	34	36	reporting	reporting	NOUN
easat-10607	34	37	,	,	PUNCT
easat-10607	34	38	including	include	VERB
easat-10607	34	39	sustainability	sustainability	NOUN
easat-10607	34	40	reporting	reporting	NOUN
easat-10607	34	41	in	in	ADP
easat-10607	34	42	their	their	PRON
easat-10607	34	43	strategic	strategic	ADJ
easat-10607	34	44	objectives	objective	NOUN
easat-10607	34	45	[	[	X
easat-10607	34	46	7	7	NUM
easat-10607	34	47	]	]	PUNCT
easat-10607	34	48	.	.	PUNCT
easat-10607	35	1	while	while	SCONJ
easat-10607	35	2	research	research	NOUN
easat-10607	35	3	of	of	ADP
easat-10607	35	4	nnko	nnko	NOUN
easat-10607	35	5	[	[	X
easat-10607	35	6	5	5	NUM
easat-10607	35	7	]	]	PUNCT
easat-10607	35	8	with	with	ADP
easat-10607	35	9	a	a	DET
easat-10607	35	10	qualitative	qualitative	ADJ
easat-10607	35	11	approach	approach	NOUN
easat-10607	35	12	,	,	PUNCT
easat-10607	35	13	it	it	PRON
easat-10607	35	14	was	be	AUX
easat-10607	35	15	found	find	VERB
easat-10607	35	16	that	that	SCONJ
easat-10607	35	17	professional	professional	ADJ
easat-10607	35	18	accountants	accountant	NOUN
easat-10607	35	19	in	in	ADP
easat-10607	35	20	tanzania	tanzania	PROPN
easat-10607	35	21	play	play	VERB
easat-10607	35	22	an	an	DET
easat-10607	35	23	important	important	ADJ
easat-10607	35	24	role	role	NOUN
easat-10607	35	25	in	in	ADP
easat-10607	35	26	improving	improve	VERB
easat-10607	35	27	the	the	DET
easat-10607	35	28	transparency	transparency	NOUN
easat-10607	35	29	and	and	CCONJ
easat-10607	35	30	credibility	credibility	NOUN
easat-10607	35	31	of	of	ADP
easat-10607	35	32	sustainability	sustainability	NOUN
easat-10607	35	33	disclosures	disclosure	NOUN
easat-10607	35	34	.	.	PUNCT
easat-10607	36	1	in	in	ADP
easat-10607	36	2	tourism	tourism	NOUN
easat-10607	36	3	industry	industry	NOUN
easat-10607	36	4	sector	sector	NOUN
easat-10607	36	5	[	[	X
easat-10607	36	6	6	6	NUM
easat-10607	36	7	]	]	PUNCT
easat-10607	36	8	mentions	mention	VERB
easat-10607	36	9	the	the	DET
easat-10607	36	10	role	role	NOUN
easat-10607	36	11	of	of	ADP
easat-10607	36	12	professional	professional	ADJ
easat-10607	36	13	associations	association	NOUN
easat-10607	36	14	in	in	ADP
easat-10607	36	15	providing	provide	VERB
easat-10607	36	16	guidance	guidance	NOUN
easat-10607	36	17	to	to	ADP
easat-10607	36	18	members	member	NOUN
easat-10607	36	19	on	on	ADP
easat-10607	36	20	how	how	SCONJ
easat-10607	36	21	to	to	PART
easat-10607	36	22	organize	organize	VERB
easat-10607	36	23	events	event	NOUN
easat-10607	36	24	that	that	PRON
easat-10607	36	25	have	have	VERB
easat-10607	36	26	minimal	minimal	ADJ
easat-10607	36	27	or	or	CCONJ
easat-10607	36	28	reduced	reduce	VERB
easat-10607	36	29	impact	impact	NOUN
easat-10607	36	30	on	on	ADP
easat-10607	36	31	the	the	DET
easat-10607	36	32	environment	environment	NOUN
easat-10607	36	33	.	.	PUNCT
easat-10607	37	1	caccialanza	caccialanza	PROPN
easat-10607	37	2	and	and	CCONJ
easat-10607	37	3	torelli	torelli	ADJ
easat-10607	38	1	[	[	X
easat-10607	38	2	8	8	NUM
easat-10607	38	3	]	]	PUNCT
easat-10607	38	4	examines	examine	VERB
easat-10607	38	5	the	the	DET
easat-10607	38	6	interconnection	interconnection	NOUN
easat-10607	38	7	between	between	ADP
easat-10607	38	8	corporate	corporate	ADJ
easat-10607	38	9	sustainability	sustainability	NOUN
easat-10607	38	10	initiatives	initiative	NOUN
easat-10607	38	11	and	and	CCONJ
easat-10607	38	12	pressure	pressure	NOUN
easat-10607	38	13	exerted	exert	VERB
easat-10607	38	14	by	by	ADP
easat-10607	38	15	industry	industry	NOUN
easat-10607	38	16	associations	association	NOUN
easat-10607	38	17	for	for	ADP
easat-10607	38	18	sustainability	sustainability	NOUN
easat-10607	38	19	reporting	reporting	NOUN
easat-10607	38	20	.	.	PUNCT
easat-10607	39	1	using	use	VERB
easat-10607	39	2	a	a	DET
easat-10607	39	3	qualitative	qualitative	ADJ
easat-10607	39	4	approach	approach	NOUN
easat-10607	39	5	and	and	CCONJ
easat-10607	39	6	data	datum	NOUN
easat-10607	39	7	collection	collection	NOUN
easat-10607	39	8	conducted	conduct	VERB
easat-10607	39	9	through	through	ADP
easat-10607	39	10	semi	semi	ADJ
easat-10607	39	11	-	-	ADJ
easat-10607	39	12	structured	structured	ADJ
easat-10607	39	13	interviews	interview	NOUN
easat-10607	39	14	to	to	PART
easat-10607	39	15	identify	identify	VERB
easat-10607	39	16	strengths	strength	NOUN
easat-10607	39	17	and	and	CCONJ
easat-10607	39	18	weaknesses	weakness	NOUN
easat-10607	39	19	related	relate	VERB
easat-10607	39	20	to	to	ADP
easat-10607	39	21	external	external	ADJ
easat-10607	39	22	and	and	CCONJ
easat-10607	39	23	internal	internal	ADJ
easat-10607	39	24	factors	factor	NOUN
easat-10607	39	25	,	,	PUNCT
easat-10607	39	26	this	this	DET
easat-10607	39	27	study	study	NOUN
easat-10607	39	28	offers	offer	VERB
easat-10607	39	29	new	new	ADJ
easat-10607	39	30	insights	insight	NOUN
easat-10607	39	31	into	into	ADP
easat-10607	39	32	often	often	ADV
easat-10607	39	33	-	-	PUNCT
easat-10607	39	34	overlooked	overlook	VERB
easat-10607	39	35	meso	meso	NOUN
easat-10607	39	36	-	-	PUNCT
easat-10607	39	37	level	level	NOUN
easat-10607	39	38	factors	factor	NOUN
easat-10607	39	39	that	that	PRON
easat-10607	39	40	influence	influence	VERB
easat-10607	39	41	corporate	corporate	ADJ
easat-10607	39	42	propensity	propensity	NOUN
easat-10607	39	43	for	for	ADP
easat-10607	39	44	sustainability	sustainability	NOUN
easat-10607	39	45	reporting	reporting	NOUN
easat-10607	39	46	,	,	PUNCT
easat-10607	39	47	including	include	VERB
easat-10607	39	48	the	the	DET
easat-10607	39	49	role	role	NOUN
easat-10607	39	50	of	of	ADP
easat-10607	39	51	trade	trade	NOUN
easat-10607	39	52	associations	association	NOUN
easat-10607	39	53	.	.	PUNCT
easat-10607	40	1	in	in	ADP
easat-10607	40	2	line	line	NOUN
easat-10607	40	3	with	with	ADP
easat-10607	40	4	this	this	DET
easat-10607	40	5	research	research	NOUN
easat-10607	40	6	,	,	PUNCT
easat-10607	40	7	this	this	DET
easat-10607	40	8	study	study	NOUN
easat-10607	40	9	examines	examine	VERB
easat-10607	40	10	the	the	DET
easat-10607	40	11	role	role	NOUN
easat-10607	40	12	of	of	ADP
easat-10607	40	13	industry	industry	NOUN
easat-10607	40	14	associations	association	NOUN
easat-10607	40	15	in	in	ADP
easat-10607	40	16	manufacturing	manufacturing	NOUN
easat-10607	40	17	,	,	PUNCT
easat-10607	40	18	finance	finance	NOUN
easat-10607	40	19	,	,	PUNCT
easat-10607	40	20	hotel	hotel	NOUN
easat-10607	40	21	,	,	PUNCT
easat-10607	40	22	and	and	CCONJ
easat-10607	40	23	restaurant	restaurant	NOUN
easat-10607	40	24	companies	company	NOUN
easat-10607	40	25	listed	list	VERB
easat-10607	40	26	on	on	ADP
easat-10607	40	27	the	the	DET
easat-10607	40	28	indonesia	indonesia	PROPN
easat-10607	40	29	stock	stock	PROPN
easat-10607	40	30	exchange	exchange	NOUN
easat-10607	40	31	in	in	ADP
easat-10607	40	32	mediating	mediate	VERB
easat-10607	40	33	the	the	DET
easat-10607	40	34	influence	influence	NOUN
easat-10607	40	35	of	of	ADP
easat-10607	40	36	governance	governance	NOUN
easat-10607	40	37	on	on	ADP
easat-10607	40	38	sustainability	sustainability	NOUN
easat-10607	40	39	reporting	reporting	NOUN
easat-10607	40	40	.	.	PUNCT
easat-10607	41	1	in	in	ADP
easat-10607	41	2	addition	addition	NOUN
easat-10607	41	3	to	to	ADP
easat-10607	41	4	industry	industry	NOUN
easat-10607	41	5	associations	association	NOUN
easat-10607	41	6	,	,	PUNCT
easat-10607	41	7	this	this	DET
easat-10607	41	8	study	study	NOUN
easat-10607	41	9	also	also	ADV
easat-10607	41	10	includes	include	VERB
easat-10607	41	11	regulators	regulator	NOUN
easat-10607	41	12	as	as	ADP
easat-10607	41	13	mediators	mediator	NOUN
easat-10607	41	14	of	of	ADP
easat-10607	41	15	governance	governance	NOUN
easat-10607	41	16	's	's	PART
easat-10607	41	17	influence	influence	NOUN
easat-10607	41	18	on	on	ADP
easat-10607	41	19	sustainability	sustainability	NOUN
easat-10607	41	20	reporting	reporting	NOUN
easat-10607	41	21	.	.	PUNCT
easat-10607	42	1	to	to	PART
easat-10607	42	2	realize	realize	VERB
easat-10607	42	3	the	the	DET
easat-10607	42	4	interests	interest	NOUN
easat-10607	42	5	of	of	ADP
easat-10607	42	6	their	their	PRON
easat-10607	42	7	members	member	NOUN
easat-10607	42	8	,	,	PUNCT
easat-10607	42	9	industry	industry	NOUN
easat-10607	42	10	associations	association	NOUN
easat-10607	42	11	must	must	AUX
easat-10607	42	12	work	work	VERB
easat-10607	42	13	together	together	ADV
easat-10607	42	14	with	with	ADP
easat-10607	42	15	regulators	regulator	NOUN
easat-10607	42	16	as	as	ADP
easat-10607	42	17	policymakers	policymaker	NOUN
easat-10607	42	18	.	.	PUNCT
easat-10607	43	1	regulators	regulator	NOUN
easat-10607	43	2	are	be	AUX
easat-10607	43	3	constantly	constantly	ADV
easat-10607	43	4	seeking	seek	VERB
easat-10607	43	5	ways	way	NOUN
easat-10607	43	6	to	to	PART
easat-10607	43	7	incentivize	incentivize	VERB
easat-10607	43	8	companies	company	NOUN
easat-10607	43	9	to	to	PART
easat-10607	43	10	improve	improve	VERB
easat-10607	43	11	their	their	PRON
easat-10607	43	12	corporate	corporate	ADJ
easat-10607	43	13	social	social	ADJ
easat-10607	43	14	responsibility	responsibility	NOUN
easat-10607	43	15	(	(	PUNCT
easat-10607	43	16	csr	csr	NOUN
easat-10607	43	17	)	)	PUNCT
easat-10607	43	18	while	while	SCONJ
easat-10607	43	19	minimizing	minimize	VERB
easat-10607	43	20	criticism	criticism	NOUN
easat-10607	43	21	of	of	ADP
easat-10607	43	22	direct	direct	ADJ
easat-10607	43	23	intervention	intervention	NOUN
easat-10607	43	24	in	in	ADP
easat-10607	43	25	corporate	corporate	ADJ
easat-10607	43	26	behavior	behavior	NOUN
easat-10607	43	27	[	[	X
easat-10607	43	28	9	9	NUM
easat-10607	43	29	]	]	PUNCT
easat-10607	43	30	.	.	PUNCT
easat-10607	44	1	in	in	ADP
easat-10607	44	2	2011	2011	NUM
easat-10607	44	3	,	,	PUNCT
easat-10607	44	4	the	the	DET
easat-10607	44	5	consumer	consumer	NOUN
easat-10607	44	6	financial	financial	PROPN
easat-10607	44	7	protection	protection	PROPN
easat-10607	44	8	bureau	bureau	PROPN
easat-10607	44	9	(	(	PUNCT
easat-10607	44	10	cfpb	cfpb	NOUN
easat-10607	44	11	)	)	PUNCT
easat-10607	44	12	in	in	ADP
easat-10607	44	13	the	the	DET
easat-10607	44	14	us	us	PROPN
easat-10607	44	15	made	make	VERB
easat-10607	44	16	it	it	PRON
easat-10607	44	17	possible	possible	ADJ
easat-10607	44	18	for	for	SCONJ
easat-10607	44	19	consumers	consumer	NOUN
easat-10607	44	20	to	to	PART
easat-10607	44	21	file	file	VERB
easat-10607	44	22	private	private	ADJ
easat-10607	44	23	complaints	complaint	NOUN
easat-10607	44	24	about	about	ADP
easat-10607	44	25	financial	financial	ADJ
easat-10607	44	26	companies	company	NOUN
easat-10607	44	27	,	,	PUNCT
easat-10607	44	28	and	and	CCONJ
easat-10607	44	29	in	in	ADP
easat-10607	44	30	2013	2013	NUM
easat-10607	44	31	,	,	PUNCT
easat-10607	44	32	these	these	DET
easat-10607	44	33	complaints	complaint	NOUN
easat-10607	44	34	were	be	AUX
easat-10607	44	35	made	make	VERB
easat-10607	44	36	public	public	ADJ
easat-10607	44	37	.	.	PUNCT
easat-10607	45	1	based	base	VERB
easat-10607	45	2	on	on	ADP
easat-10607	45	3	these	these	PRON
easat-10607	45	4	,	,	PUNCT
easat-10607	45	5	wang	wang	PROPN
easat-10607	45	6	et	et	PROPN
easat-10607	45	7	al	al	PROPN
easat-10607	45	8	.	.	PUNCT
easat-10607	46	1	[	[	X
easat-10607	46	2	9	9	NUM
easat-10607	46	3	]	]	PUNCT
easat-10607	46	4	examine	examine	VERB
easat-10607	46	5	the	the	DET
easat-10607	46	6	role	role	NOUN
easat-10607	46	7	of	of	ADP
easat-10607	46	8	regulators	regulator	NOUN
easat-10607	46	9	,	,	PUNCT
easat-10607	46	10	specifically	specifically	ADV
easat-10607	46	11	the	the	DET
easat-10607	46	12	cfpb	cfpb	NOUN
easat-10607	46	13	,	,	PUNCT
easat-10607	46	14	in	in	ADP
easat-10607	46	15	influencing	influence	VERB
easat-10607	46	16	csr	csr	NOUN
easat-10607	46	17	reporting	reporting	NOUN
easat-10607	46	18	.	.	PUNCT
easat-10607	47	1	the	the	DET
easat-10607	47	2	results	result	NOUN
easat-10607	47	3	of	of	ADP
easat-10607	47	4	the	the	DET
easat-10607	47	5	study	study	NOUN
easat-10607	47	6	revealed	reveal	VERB
easat-10607	47	7	a	a	DET
easat-10607	47	8	positive	positive	ADJ
easat-10607	47	9	relationship	relationship	NOUN
easat-10607	47	10	between	between	ADP
easat-10607	47	11	consumer	consumer	NOUN
easat-10607	47	12	complaints	complaint	NOUN
easat-10607	47	13	and	and	CCONJ
easat-10607	47	14	csr	csr	NOUN
easat-10607	47	15	performance	performance	NOUN
easat-10607	47	16	.	.	PUNCT
easat-10607	48	1	this	this	DET
easat-10607	48	2	relationship	relationship	NOUN
easat-10607	48	3	becomes	become	VERB
easat-10607	48	4	significant	significant	ADJ
easat-10607	48	5	after	after	SCONJ
easat-10607	48	6	the	the	DET
easat-10607	48	7	complaints	complaint	NOUN
easat-10607	48	8	are	be	AUX
easat-10607	48	9	disclosed	disclose	VERB
easat-10607	48	10	to	to	ADP
easat-10607	48	11	the	the	DET
easat-10607	48	12	public	public	NOUN
easat-10607	48	13	.	.	PUNCT
easat-10607	49	1	these	these	DET
easat-10607	49	2	findings	finding	NOUN
easat-10607	49	3	suggest	suggest	VERB
easat-10607	49	4	that	that	SCONJ
easat-10607	49	5	mandatory	mandatory	ADJ
easat-10607	49	6	disclosure	disclosure	NOUN
easat-10607	49	7	of	of	ADP
easat-10607	49	8	consumer	consumer	NOUN
easat-10607	49	9	complaints	complaint	NOUN
easat-10607	49	10	is	be	AUX
easat-10607	49	11	an	an	DET
easat-10607	49	12	effective	effective	ADJ
easat-10607	49	13	regulatory	regulatory	ADJ
easat-10607	49	14	strategy	strategy	NOUN
easat-10607	49	15	to	to	PART
easat-10607	49	16	motivate	motivate	VERB
easat-10607	49	17	companies	company	NOUN
easat-10607	49	18	in	in	ADP
easat-10607	49	19	focus	focus	NOUN
easat-10607	49	20	to	to	PART
easat-10607	49	21	improve	improve	VERB
easat-10607	49	22	their	their	PRON
easat-10607	49	23	csr	csr	NOUN
easat-10607	49	24	performance	performance	NOUN
easat-10607	49	25	.	.	PUNCT
easat-10607	50	1	the	the	DET
easat-10607	50	2	regulator	regulator	NOUN
easat-10607	50	3	in	in	ADP
easat-10607	50	4	this	this	DET
easat-10607	50	5	study	study	NOUN
easat-10607	50	6	is	be	AUX
easat-10607	50	7	the	the	DET
easat-10607	50	8	financial	financial	ADJ
easat-10607	50	9	services	service	NOUN
easat-10607	50	10	authority	authority	NOUN
easat-10607	50	11	(	(	PUNCT
easat-10607	50	12	ojk	ojk	NOUN
easat-10607	50	13	)	)	PUNCT
easat-10607	50	14	.	.	PUNCT
easat-10607	51	1	ojk	ojk	NOUN
easat-10607	51	2	regulation	regulation	VERB
easat-10607	51	3	no	no	NOUN
easat-10607	51	4	.	.	NOUN
easat-10607	52	1	51	51	NUM
easat-10607	52	2	/	/	SYM
easat-10607	52	3	pojk.03/2017	pojk.03/2017	PROPN
easat-10607	52	4	regulates	regulate	VERB
easat-10607	52	5	the	the	DET
easat-10607	52	6	implementation	implementation	NOUN
easat-10607	52	7	of	of	ADP
easat-10607	52	8	sustainability	sustainability	NOUN
easat-10607	52	9	reports	report	NOUN
easat-10607	52	10	.	.	PUNCT
easat-10607	53	1	this	this	DET
easat-10607	53	2	regulation	regulation	NOUN
easat-10607	53	3	requires	require	VERB
easat-10607	53	4	financial	financial	ADJ
easat-10607	53	5	services	service	NOUN
easat-10607	53	6	institutions	institution	NOUN
easat-10607	53	7	(	(	PUNCT
easat-10607	53	8	ljk	ljk	PROPN
easat-10607	53	9	)	)	PUNCT
easat-10607	53	10	,	,	PUNCT
easat-10607	53	11	issuers	issuer	NOUN
easat-10607	53	12	,	,	PUNCT
easat-10607	53	13	and	and	CCONJ
easat-10607	53	14	public	public	ADJ
easat-10607	53	15	companies	company	NOUN
easat-10607	53	16	to	to	PART
easat-10607	53	17	present	present	VERB
easat-10607	53	18	and	and	CCONJ
easat-10607	53	19	publish	publish	VERB
easat-10607	53	20	sustainability	sustainability	NOUN
easat-10607	53	21	reports	report	NOUN
easat-10607	53	22	containing	contain	VERB
easat-10607	53	23	information	information	NOUN
easat-10607	53	24	on	on	ADP
easat-10607	53	25	their	their	PRON
easat-10607	53	26	sustainability	sustainability	NOUN
easat-10607	53	27	performance	performance	NOUN
easat-10607	53	28	.	.	PUNCT
easat-10607	54	1	2	2	X
easat-10607	54	2	.	.	X
easat-10607	54	3	literature	literature	NOUN
easat-10607	54	4	reviews	review	VERB
easat-10607	54	5	2.1	2.1	NUM
easat-10607	54	6	.	.	PUNCT
easat-10607	55	1	corporate	corporate	ADJ
easat-10607	55	2	governance	governance	NOUN
easat-10607	55	3	global	global	ADJ
easat-10607	55	4	regulatory	regulatory	ADJ
easat-10607	55	5	changes	change	NOUN
easat-10607	55	6	and	and	CCONJ
easat-10607	55	7	alignment	alignment	NOUN
easat-10607	55	8	,	,	PUNCT
easat-10607	55	9	financial	financial	ADJ
easat-10607	55	10	crises	crisis	NOUN
easat-10607	55	11	,	,	PUNCT
easat-10607	55	12	and	and	CCONJ
easat-10607	55	13	stock	stock	NOUN
easat-10607	55	14	market	market	NOUN
easat-10607	55	15	crashes	crash	NOUN
easat-10607	55	16	,	,	PUNCT
easat-10607	55	17	transparency	transparency	NOUN
easat-10607	55	18	,	,	PUNCT
easat-10607	55	19	and	and	CCONJ
easat-10607	55	20	board	board	NOUN
easat-10607	55	21	independence	independence	NOUN
easat-10607	55	22	have	have	AUX
easat-10607	55	23	brought	bring	VERB
easat-10607	55	24	about	about	ADP
easat-10607	55	25	a	a	DET
easat-10607	55	26	paradigm	paradigm	NOUN
easat-10607	55	27	shift	shift	NOUN
easat-10607	55	28	in	in	ADP
easat-10607	55	29	corporate	corporate	ADJ
easat-10607	55	30	governance	governance	NOUN
easat-10607	55	31	[	[	X
easat-10607	55	32	10	10	NUM
easat-10607	55	33	]	]	PUNCT
easat-10607	55	34	.	.	PUNCT
easat-10607	56	1	the	the	DET
easat-10607	56	2	paradigm	paradigm	NOUN
easat-10607	56	3	shift	shift	NOUN
easat-10607	56	4	in	in	ADP
easat-10607	56	5	corporate	corporate	ADJ
easat-10607	56	6	governance	governance	NOUN
easat-10607	56	7	is	be	AUX
easat-10607	56	8	driven	drive	VERB
easat-10607	56	9	by	by	ADP
easat-10607	56	10	the	the	DET
easat-10607	56	11	dynamics	dynamic	NOUN
easat-10607	56	12	of	of	ADP
easat-10607	56	13	the	the	DET
easat-10607	56	14	national	national	ADJ
easat-10607	56	15	and	and	CCONJ
easat-10607	56	16	international	international	ADJ
easat-10607	56	17	economic	economic	ADJ
easat-10607	56	18	environment	environment	NOUN
easat-10607	56	19	.	.	PUNCT
easat-10607	57	1	at	at	ADP
easat-10607	57	2	the	the	DET
easat-10607	57	3	national	national	ADJ
easat-10607	57	4	level	level	NOUN
easat-10607	57	5	,	,	PUNCT
easat-10607	57	6	regulatory	regulatory	ADJ
easat-10607	57	7	changes	change	NOUN
easat-10607	57	8	in	in	ADP
easat-10607	57	9	the	the	DET
easat-10607	57	10	context	context	NOUN
easat-10607	57	11	of	of	ADP
easat-10607	57	12	the	the	DET
easat-10607	57	13	economic	economic	ADJ
easat-10607	57	14	crisis	crisis	NOUN
easat-10607	57	15	have	have	AUX
easat-10607	57	16	had	have	VERB
easat-10607	57	17	a	a	DET
easat-10607	57	18	significant	significant	ADJ
easat-10607	57	19	impact	impact	NOUN
easat-10607	57	20	,	,	PUNCT
easat-10607	57	21	as	as	SCONJ
easat-10607	57	22	they	they	PRON
easat-10607	57	23	have	have	AUX
easat-10607	57	24	driven	drive	VERB
easat-10607	57	25	improvements	improvement	NOUN
easat-10607	57	26	in	in	ADP
easat-10607	57	27	governance	governance	NOUN
easat-10607	57	28	mechanisms	mechanism	NOUN
easat-10607	57	29	.	.	PUNCT
easat-10607	58	1	at	at	ADP
easat-10607	58	2	the	the	DET
easat-10607	58	3	international	international	ADJ
easat-10607	58	4	level	level	NOUN
easat-10607	58	5	,	,	PUNCT
easat-10607	58	6	globalization	globalization	NOUN
easat-10607	58	7	has	have	AUX
easat-10607	58	8	driven	drive	VERB
easat-10607	58	9	the	the	DET
easat-10607	58	10	need	need	NOUN
easat-10607	58	11	for	for	ADP
easat-10607	58	12	regulatory	regulatory	ADJ
easat-10607	58	13	harmonization	harmonization	NOUN
easat-10607	58	14	across	across	ADP
easat-10607	58	15	jurisdictions	jurisdiction	NOUN
easat-10607	58	16	to	to	PART
easat-10607	58	17	create	create	VERB
easat-10607	58	18	a	a	DET
easat-10607	58	19	common	common	ADJ
easat-10607	58	20	,	,	PUNCT
easat-10607	58	21	globally	globally	ADV
easat-10607	58	22	recognized	recognize	VERB
easat-10607	58	23	framework	framework	NOUN
easat-10607	58	24	[	[	X
easat-10607	58	25	10	10	NUM
easat-10607	58	26	]	]	PUNCT
easat-10607	58	27	.	.	PUNCT
easat-10607	59	1	corporate	corporate	ADJ
easat-10607	59	2	governance	governance	NOUN
easat-10607	59	3	significantly	significantly	ADV
easat-10607	59	4	influences	influence	VERB
easat-10607	59	5	the	the	DET
easat-10607	59	6	quality	quality	NOUN
easat-10607	59	7	of	of	ADP
easat-10607	59	8	accounting	accounting	NOUN
easat-10607	59	9	information	information	NOUN
easat-10607	59	10	.	.	PUNCT
easat-10607	60	1	this	this	PRON
easat-10607	60	2	indicates	indicate	VERB
easat-10607	60	3	that	that	SCONJ
easat-10607	60	4	the	the	DET
easat-10607	60	5	quality	quality	NOUN
easat-10607	60	6	of	of	ADP
easat-10607	60	7	accounting	accounting	NOUN
easat-10607	60	8	information	information	NOUN
easat-10607	60	9	depends	depend	VERB
easat-10607	60	10	on	on	ADP
easat-10607	60	11	good	good	ADJ
easat-10607	60	12	corporate	corporate	ADJ
easat-10607	60	13	governance	governance	NOUN
easat-10607	60	14	practices	practice	NOUN
easat-10607	60	15	[	[	X
easat-10607	60	16	11	11	NUM
easat-10607	60	17	]	]	PUNCT
easat-10607	60	18	.	.	PUNCT
easat-10607	61	1	there	there	PRON
easat-10607	61	2	are	be	VERB
easat-10607	61	3	two	two	NUM
easat-10607	61	4	factors	factor	NOUN
easat-10607	61	5	that	that	PRON
easat-10607	61	6	influence	influence	VERB
easat-10607	61	7	the	the	DET
easat-10607	61	8	implementation	implementation	NOUN
easat-10607	61	9	of	of	ADP
easat-10607	61	10	good	good	ADJ
easat-10607	61	11	corporate	corporate	ADJ
easat-10607	61	12	governance	governance	NOUN
easat-10607	61	13	(	(	PUNCT
easat-10607	61	14	gcg	gcg	PROPN
easat-10607	61	15	)	)	PUNCT
easat-10607	61	16	in	in	ADP
easat-10607	61	17	public	public	ADJ
easat-10607	61	18	sector	sector	NOUN
easat-10607	61	19	organizations	organization	NOUN
easat-10607	61	20	in	in	ADP
easat-10607	61	21	indonesia	indonesia	PROPN
easat-10607	61	22	,	,	PUNCT
easat-10607	61	23	namely	namely	ADV
easat-10607	61	24	internal	internal	ADJ
easat-10607	61	25	factors	factor	NOUN
easat-10607	61	26	and	and	CCONJ
easat-10607	61	27	external	external	ADJ
easat-10607	61	28	factors	factor	NOUN
easat-10607	61	29	[	[	X
easat-10607	61	30	12	12	NUM
easat-10607	61	31	]	]	PUNCT
easat-10607	61	32	.	.	PUNCT
easat-10607	62	1	internal	internal	ADJ
easat-10607	62	2	factors	factor	NOUN
easat-10607	62	3	1183	1183	NUM
easat-10607	62	4	edelweiss	edelweiss	PROPN
easat-10607	62	5	applied	apply	VERB
easat-10607	62	6	science	science	NOUN
easat-10607	62	7	and	and	CCONJ
easat-10607	62	8	technology	technology	NOUN
easat-10607	62	9	issn	issn	PROPN
easat-10607	62	10	:	:	PUNCT
easat-10607	62	11	2576	2576	NUM
easat-10607	62	12	-	-	SYM
easat-10607	62	13	8484	8484	NUM
easat-10607	62	14	vol	vol	NOUN
easat-10607	62	15	.	.	PROPN
easat-10607	63	1	9	9	NUM
easat-10607	63	2	,	,	PUNCT
easat-10607	63	3	no	no	INTJ
easat-10607	63	4	.	.	NOUN
easat-10607	63	5	10	10	NUM
easat-10607	63	6	:	:	SYM
easat-10607	63	7	1181	1181	NUM
easat-10607	63	8	-	-	SYM
easat-10607	63	9	1188	1188	NUM
easat-10607	63	10	,	,	PUNCT
easat-10607	63	11	2025	2025	NUM
easat-10607	63	12	doi	doi	NOUN
easat-10607	63	13	:	:	PUNCT
easat-10607	63	14	10.55214/2576	10.55214/2576	NUM
easat-10607	63	15	-	-	PUNCT
easat-10607	63	16	8484.v9i10.10607	8484.v9i10.10607	VERB
easat-10607	63	17	©	©	PROPN
easat-10607	63	18	2025	2025	NUM
easat-10607	63	19	by	by	ADP
easat-10607	63	20	the	the	DET
easat-10607	63	21	authors	author	NOUN
easat-10607	63	22	;	;	PUNCT
easat-10607	63	23	licensee	licensee	PROPN
easat-10607	63	24	learning	learning	NOUN
easat-10607	63	25	gate	gate	NOUN
easat-10607	63	26	include	include	VERB
easat-10607	63	27	strong	strong	ADJ
easat-10607	63	28	leadership	leadership	NOUN
easat-10607	63	29	commitment	commitment	NOUN
easat-10607	63	30	,	,	PUNCT
easat-10607	63	31	an	an	DET
easat-10607	63	32	adaptive	adaptive	ADJ
easat-10607	63	33	organizational	organizational	ADJ
easat-10607	63	34	structure	structure	NOUN
easat-10607	63	35	,	,	PUNCT
easat-10607	63	36	an	an	DET
easat-10607	63	37	effective	effective	ADJ
easat-10607	63	38	internal	internal	ADJ
easat-10607	63	39	control	control	NOUN
easat-10607	63	40	system	system	NOUN
easat-10607	63	41	,	,	PUNCT
easat-10607	63	42	superior	superior	ADJ
easat-10607	63	43	human	human	ADJ
easat-10607	63	44	resource	resource	NOUN
easat-10607	63	45	quality	quality	NOUN
easat-10607	63	46	,	,	PUNCT
easat-10607	63	47	and	and	CCONJ
easat-10607	63	48	optimal	optimal	ADJ
easat-10607	63	49	utilization	utilization	NOUN
easat-10607	63	50	of	of	ADP
easat-10607	63	51	information	information	NOUN
easat-10607	63	52	systems	system	NOUN
easat-10607	63	53	/	/	SYM
easat-10607	63	54	technology	technology	NOUN
easat-10607	63	55	.	.	PUNCT
easat-10607	64	1	external	external	ADJ
easat-10607	64	2	factors	factor	NOUN
easat-10607	64	3	include	include	VERB
easat-10607	64	4	a	a	DET
easat-10607	64	5	clear	clear	ADJ
easat-10607	64	6	legal	legal	ADJ
easat-10607	64	7	framework	framework	NOUN
easat-10607	64	8	,	,	PUNCT
easat-10607	64	9	the	the	DET
easat-10607	64	10	role	role	NOUN
easat-10607	64	11	of	of	ADP
easat-10607	64	12	external	external	ADJ
easat-10607	64	13	oversight	oversight	NOUN
easat-10607	64	14	bodies	body	NOUN
easat-10607	64	15	,	,	PUNCT
easat-10607	64	16	active	active	ADJ
easat-10607	64	17	community	community	NOUN
easat-10607	64	18	participation	participation	NOUN
easat-10607	64	19	,	,	PUNCT
easat-10607	64	20	and	and	CCONJ
easat-10607	64	21	the	the	DET
easat-10607	64	22	influence	influence	NOUN
easat-10607	64	23	of	of	ADP
easat-10607	64	24	culture	culture	NOUN
easat-10607	64	25	/	/	SYM
easat-10607	64	26	social	social	ADJ
easat-10607	64	27	values	value	NOUN
easat-10607	64	28	.	.	PUNCT
easat-10607	65	1	in	in	ADP
easat-10607	65	2	thailand	thailand	PROPN
easat-10607	65	3	,	,	PUNCT
easat-10607	65	4	four	four	NUM
easat-10607	65	5	factors	factor	NOUN
easat-10607	65	6	influence	influence	VERB
easat-10607	65	7	good	good	ADJ
easat-10607	65	8	corporate	corporate	ADJ
easat-10607	65	9	governance	governance	NOUN
easat-10607	65	10	:	:	PUNCT
easat-10607	65	11	sustainable	sustainable	ADJ
easat-10607	65	12	development	development	NOUN
easat-10607	65	13	,	,	PUNCT
easat-10607	65	14	corporate	corporate	ADJ
easat-10607	65	15	social	social	ADJ
easat-10607	65	16	responsibility	responsibility	NOUN
easat-10607	65	17	,	,	PUNCT
easat-10607	65	18	risk	risk	NOUN
easat-10607	65	19	management	management	NOUN
easat-10607	65	20	,	,	PUNCT
easat-10607	65	21	and	and	CCONJ
easat-10607	65	22	internal	internal	ADJ
easat-10607	65	23	control	control	NOUN
easat-10607	65	24	systems	system	NOUN
easat-10607	65	25	[	[	X
easat-10607	65	26	13	13	NUM
easat-10607	65	27	]	]	PUNCT
easat-10607	65	28	.	.	PUNCT
easat-10607	66	1	this	this	PRON
easat-10607	66	2	suggests	suggest	VERB
easat-10607	66	3	that	that	SCONJ
easat-10607	66	4	the	the	DET
easat-10607	66	5	findings	finding	NOUN
easat-10607	66	6	of	of	ADP
easat-10607	66	7	this	this	DET
easat-10607	66	8	study	study	NOUN
easat-10607	66	9	can	can	AUX
easat-10607	66	10	be	be	AUX
easat-10607	66	11	used	use	VERB
easat-10607	66	12	as	as	ADP
easat-10607	66	13	a	a	DET
easat-10607	66	14	primary	primary	ADJ
easat-10607	66	15	benchmark	benchmark	NOUN
easat-10607	66	16	for	for	ADP
easat-10607	66	17	good	good	ADJ
easat-10607	66	18	corporate	corporate	ADJ
easat-10607	66	19	governance	governance	NOUN
easat-10607	66	20	for	for	ADP
easat-10607	66	21	companies	company	NOUN
easat-10607	66	22	listed	list	VERB
easat-10607	66	23	on	on	ADP
easat-10607	66	24	the	the	DET
easat-10607	66	25	thai	thai	PROPN
easat-10607	66	26	stock	stock	PROPN
easat-10607	66	27	exchange	exchange	PROPN
easat-10607	66	28	,	,	PUNCT
easat-10607	66	29	mitigating	mitigate	VERB
easat-10607	66	30	the	the	DET
easat-10607	66	31	impact	impact	NOUN
easat-10607	66	32	of	of	ADP
easat-10607	66	33	theoretical	theoretical	ADJ
easat-10607	66	34	issues	issue	NOUN
easat-10607	66	35	that	that	PRON
easat-10607	66	36	hinder	hinder	VERB
easat-10607	66	37	the	the	DET
easat-10607	66	38	implementation	implementation	NOUN
easat-10607	66	39	of	of	ADP
easat-10607	66	40	good	good	ADJ
easat-10607	66	41	corporate	corporate	ADJ
easat-10607	66	42	governance	governance	NOUN
easat-10607	66	43	and	and	CCONJ
easat-10607	66	44	impact	impact	NOUN
easat-10607	66	45	business	business	NOUN
easat-10607	66	46	growth	growth	NOUN
easat-10607	66	47	and	and	CCONJ
easat-10607	66	48	sustainability	sustainability	NOUN
easat-10607	66	49	.	.	PUNCT
easat-10607	67	1	these	these	DET
easat-10607	67	2	findings	finding	NOUN
easat-10607	67	3	can	can	AUX
easat-10607	67	4	also	also	ADV
easat-10607	67	5	mitigate	mitigate	VERB
easat-10607	67	6	conflicts	conflict	NOUN
easat-10607	67	7	of	of	ADP
easat-10607	67	8	interest	interest	NOUN
easat-10607	67	9	.	.	PUNCT
easat-10607	68	1	2.2	2.2	NUM
easat-10607	68	2	.	.	PUNCT
easat-10607	69	1	sustainability	sustainability	NOUN
easat-10607	69	2	reporting	report	VERB
easat-10607	69	3	sustainability	sustainability	NOUN
easat-10607	69	4	reporting	reporting	NOUN
easat-10607	69	5	is	be	AUX
easat-10607	69	6	closely	closely	ADV
easat-10607	69	7	linked	link	VERB
easat-10607	69	8	to	to	ADP
easat-10607	69	9	corporate	corporate	ADJ
easat-10607	69	10	governance	governance	NOUN
easat-10607	69	11	.	.	PUNCT
easat-10607	70	1	good	good	ADJ
easat-10607	70	2	corporate	corporate	ADJ
easat-10607	70	3	governance	governance	NOUN
easat-10607	70	4	can	can	AUX
easat-10607	70	5	improve	improve	VERB
easat-10607	70	6	the	the	DET
easat-10607	70	7	quality	quality	NOUN
easat-10607	70	8	of	of	ADP
easat-10607	70	9	sustainability	sustainability	NOUN
easat-10607	70	10	reporting	report	VERB
easat-10607	70	11	by	by	ADP
easat-10607	70	12	enhancing	enhance	VERB
easat-10607	70	13	corporate	corporate	ADJ
easat-10607	70	14	accountability	accountability	NOUN
easat-10607	70	15	,	,	PUNCT
easat-10607	70	16	transparency	transparency	NOUN
easat-10607	70	17	,	,	PUNCT
easat-10607	70	18	and	and	CCONJ
easat-10607	70	19	integrity	integrity	NOUN
easat-10607	70	20	.	.	PUNCT
easat-10607	71	1	one	one	NUM
easat-10607	71	2	study	study	NOUN
easat-10607	71	3	examining	examine	VERB
easat-10607	71	4	the	the	DET
easat-10607	71	5	role	role	NOUN
easat-10607	71	6	of	of	ADP
easat-10607	71	7	independent	independent	ADJ
easat-10607	71	8	directors	director	NOUN
easat-10607	71	9	in	in	ADP
easat-10607	71	10	improving	improve	VERB
easat-10607	71	11	environmental	environmental	ADJ
easat-10607	71	12	,	,	PUNCT
easat-10607	71	13	social	social	ADJ
easat-10607	71	14	,	,	PUNCT
easat-10607	71	15	and	and	CCONJ
easat-10607	71	16	governance	governance	NOUN
easat-10607	71	17	(	(	PUNCT
easat-10607	71	18	esg	esg	NOUN
easat-10607	71	19	)	)	PUNCT
easat-10607	71	20	reporting	reporting	NOUN
easat-10607	71	21	in	in	ADP
easat-10607	71	22	non	non	ADJ
easat-10607	71	23	-	-	ADJ
easat-10607	71	24	financial	financial	ADJ
easat-10607	71	25	companies	company	NOUN
easat-10607	71	26	in	in	ADP
easat-10607	71	27	pakistan	pakistan	PROPN
easat-10607	71	28	found	find	VERB
easat-10607	71	29	that	that	SCONJ
easat-10607	71	30	independent	independent	ADJ
easat-10607	71	31	director	director	NOUN
easat-10607	71	32	intervention	intervention	NOUN
easat-10607	71	33	significantly	significantly	ADV
easat-10607	71	34	impacted	impact	VERB
easat-10607	71	35	esg	esg	PROPN
easat-10607	71	36	reporting	reporting	NOUN
easat-10607	71	37	.	.	PUNCT
easat-10607	72	1	environmental	environmental	ADJ
easat-10607	72	2	,	,	PUNCT
easat-10607	72	3	social	social	ADJ
easat-10607	72	4	,	,	PUNCT
easat-10607	72	5	and	and	CCONJ
easat-10607	72	6	governance	governance	NOUN
easat-10607	72	7	(	(	PUNCT
easat-10607	72	8	esg	esg	NOUN
easat-10607	72	9	)	)	PUNCT
easat-10607	72	10	reporting	reporting	NOUN
easat-10607	72	11	showed	show	VERB
easat-10607	72	12	a	a	DET
easat-10607	72	13	positive	positive	ADJ
easat-10607	72	14	and	and	CCONJ
easat-10607	72	15	significant	significant	ADJ
easat-10607	72	16	impact	impact	NOUN
easat-10607	72	17	when	when	SCONJ
easat-10607	72	18	company	company	NOUN
easat-10607	72	19	performance	performance	NOUN
easat-10607	72	20	was	be	AUX
easat-10607	72	21	measured	measure	VERB
easat-10607	72	22	using	use	VERB
easat-10607	72	23	the	the	DET
easat-10607	72	24	eis	eis	PROPN
easat-10607	72	25	.	.	PUNCT
easat-10607	73	1	however	however	ADV
easat-10607	73	2	,	,	PUNCT
easat-10607	73	3	when	when	SCONJ
easat-10607	73	4	performance	performance	NOUN
easat-10607	73	5	was	be	AUX
easat-10607	73	6	measured	measure	VERB
easat-10607	73	7	using	use	VERB
easat-10607	73	8	eps	ep	NOUN
easat-10607	73	9	,	,	PUNCT
easat-10607	73	10	the	the	DET
easat-10607	73	11	results	result	NOUN
easat-10607	73	12	were	be	AUX
easat-10607	73	13	significant	significant	ADJ
easat-10607	73	14	and	and	CCONJ
easat-10607	73	15	negative	negative	ADJ
easat-10607	73	16	[	[	X
easat-10607	73	17	14	14	NUM
easat-10607	73	18	]	]	PUNCT
easat-10607	73	19	.	.	PUNCT
easat-10607	74	1	the	the	DET
easat-10607	74	2	relationship	relationship	NOUN
easat-10607	74	3	between	between	ADP
easat-10607	74	4	esg	esg	PROPN
easat-10607	74	5	performance	performance	NOUN
easat-10607	74	6	and	and	CCONJ
easat-10607	74	7	firm	firm	ADJ
easat-10607	74	8	value	value	NOUN
easat-10607	74	9	in	in	ADP
easat-10607	74	10	the	the	DET
easat-10607	74	11	philippines	philippine	NOUN
easat-10607	74	12	shows	show	VERB
easat-10607	74	13	that	that	SCONJ
easat-10607	74	14	high	high	ADJ
easat-10607	74	15	esg	esg	PROPN
easat-10607	74	16	scores	score	NOUN
easat-10607	74	17	positively	positively	ADV
easat-10607	74	18	impact	impact	VERB
easat-10607	74	19	market	market	NOUN
easat-10607	74	20	value	value	NOUN
easat-10607	74	21	,	,	PUNCT
easat-10607	74	22	such	such	ADJ
easat-10607	74	23	as	as	ADP
easat-10607	74	24	the	the	DET
easat-10607	74	25	price	price	NOUN
easat-10607	74	26	-	-	PUNCT
easat-10607	74	27	to	to	ADP
easat-10607	74	28	-	-	PUNCT
easat-10607	74	29	book	book	NOUN
easat-10607	74	30	(	(	PUNCT
easat-10607	74	31	p	p	PROPN
easat-10607	74	32	/	/	SYM
easat-10607	74	33	b	b	NOUN
easat-10607	74	34	)	)	PUNCT
easat-10607	74	35	ratio	ratio	NOUN
easat-10607	74	36	and	and	CCONJ
easat-10607	74	37	ev	ev	NOUN
easat-10607	74	38	/	/	SYM
easat-10607	74	39	ebitda	ebitda	NOUN
easat-10607	74	40	.	.	PUNCT
easat-10607	75	1	these	these	DET
easat-10607	75	2	results	result	NOUN
easat-10607	75	3	support	support	VERB
easat-10607	75	4	the	the	DET
easat-10607	75	5	notion	notion	NOUN
easat-10607	75	6	that	that	SCONJ
easat-10607	75	7	strong	strong	ADJ
easat-10607	75	8	esg	esg	PROPN
easat-10607	75	9	practices	practice	NOUN
easat-10607	75	10	attract	attract	VERB
easat-10607	75	11	investor	investor	NOUN
easat-10607	75	12	attention	attention	NOUN
easat-10607	75	13	[	[	X
easat-10607	75	14	15	15	NUM
easat-10607	75	15	]	]	PUNCT
easat-10607	75	16	.	.	PUNCT
easat-10607	76	1	professional	professional	ADJ
easat-10607	76	2	assurance	assurance	NOUN
easat-10607	76	3	services	service	NOUN
easat-10607	76	4	also	also	ADV
easat-10607	76	5	play	play	VERB
easat-10607	76	6	a	a	DET
easat-10607	76	7	role	role	NOUN
easat-10607	76	8	in	in	ADP
easat-10607	76	9	improving	improve	VERB
easat-10607	76	10	sustainability	sustainability	NOUN
easat-10607	76	11	reporting	reporting	NOUN
easat-10607	76	12	.	.	PUNCT
easat-10607	77	1	the	the	DET
easat-10607	77	2	use	use	NOUN
easat-10607	77	3	of	of	ADP
easat-10607	77	4	assurance	assurance	NOUN
easat-10607	77	5	services	service	NOUN
easat-10607	77	6	demonstrates	demonstrate	VERB
easat-10607	77	7	higher	high	ADJ
easat-10607	77	8	quality	quality	NOUN
easat-10607	77	9	in	in	ADP
easat-10607	77	10	report	report	NOUN
easat-10607	77	11	components	component	NOUN
easat-10607	77	12	and	and	CCONJ
easat-10607	77	13	results	result	NOUN
easat-10607	77	14	in	in	ADP
easat-10607	77	15	more	more	ADV
easat-10607	77	16	comprehensive	comprehensive	ADJ
easat-10607	77	17	disclosures	disclosure	NOUN
easat-10607	77	18	with	with	ADP
easat-10607	77	19	greater	great	ADJ
easat-10607	77	20	credibility	credibility	NOUN
easat-10607	77	21	[	[	X
easat-10607	77	22	16	16	NUM
easat-10607	77	23	]	]	PUNCT
easat-10607	77	24	.	.	PUNCT
easat-10607	78	1	in	in	ADP
easat-10607	78	2	addition	addition	NOUN
easat-10607	78	3	to	to	ADP
easat-10607	78	4	professional	professional	ADJ
easat-10607	78	5	assurance	assurance	NOUN
easat-10607	78	6	services	service	NOUN
easat-10607	78	7	,	,	PUNCT
easat-10607	78	8	regulators	regulator	NOUN
easat-10607	78	9	also	also	ADV
easat-10607	78	10	play	play	VERB
easat-10607	78	11	a	a	DET
easat-10607	78	12	role	role	NOUN
easat-10607	78	13	in	in	ADP
easat-10607	78	14	finding	find	VERB
easat-10607	78	15	ways	way	NOUN
easat-10607	78	16	to	to	PART
easat-10607	78	17	provide	provide	VERB
easat-10607	78	18	incentives	incentive	NOUN
easat-10607	78	19	to	to	ADP
easat-10607	78	20	companies	company	NOUN
easat-10607	78	21	to	to	PART
easat-10607	78	22	increase	increase	VERB
easat-10607	78	23	their	their	PRON
easat-10607	78	24	corporate	corporate	ADJ
easat-10607	78	25	social	social	ADJ
easat-10607	78	26	responsibility	responsibility	NOUN
easat-10607	78	27	(	(	PUNCT
easat-10607	78	28	csr	csr	NOUN
easat-10607	78	29	)	)	PUNCT
easat-10607	79	1	[	[	X
easat-10607	79	2	9	9	NUM
easat-10607	79	3	]	]	PUNCT
easat-10607	79	4	.	.	PUNCT
easat-10607	80	1	examining	examine	VERB
easat-10607	80	2	the	the	DET
easat-10607	80	3	relationship	relationship	NOUN
easat-10607	80	4	between	between	ADP
easat-10607	80	5	corporate	corporate	ADJ
easat-10607	80	6	governance	governance	NOUN
easat-10607	80	7	,	,	PUNCT
easat-10607	80	8	sustainability	sustainability	NOUN
easat-10607	80	9	reporting	reporting	NOUN
easat-10607	80	10	,	,	PUNCT
easat-10607	80	11	and	and	CCONJ
easat-10607	80	12	tax	tax	NOUN
easat-10607	80	13	avoidance	avoidance	NOUN
easat-10607	80	14	has	have	AUX
easat-10607	80	15	also	also	ADV
easat-10607	80	16	been	be	AUX
easat-10607	80	17	conducted	conduct	VERB
easat-10607	80	18	,	,	PUNCT
easat-10607	80	19	and	and	CCONJ
easat-10607	80	20	the	the	DET
easat-10607	80	21	results	result	NOUN
easat-10607	80	22	show	show	VERB
easat-10607	80	23	that	that	SCONJ
easat-10607	80	24	corporate	corporate	ADJ
easat-10607	80	25	governance	governance	NOUN
easat-10607	80	26	and	and	CCONJ
easat-10607	80	27	sustainability	sustainability	NOUN
easat-10607	80	28	reporting	reporting	NOUN
easat-10607	80	29	have	have	VERB
easat-10607	80	30	a	a	DET
easat-10607	80	31	negative	negative	ADJ
easat-10607	80	32	effect	effect	NOUN
easat-10607	80	33	on	on	ADP
easat-10607	80	34	tax	tax	NOUN
easat-10607	80	35	avoidance	avoidance	NOUN
easat-10607	81	1	[	[	X
easat-10607	81	2	17	17	NUM
easat-10607	81	3	]	]	PUNCT
easat-10607	81	4	.	.	PUNCT
easat-10607	82	1	corporate	corporate	ADJ
easat-10607	82	2	governance	governance	NOUN
easat-10607	82	3	in	in	ADP
easat-10607	82	4	the	the	DET
easat-10607	82	5	study	study	NOUN
easat-10607	82	6	is	be	AUX
easat-10607	82	7	represented	represent	VERB
easat-10607	82	8	by	by	ADP
easat-10607	82	9	independent	independent	ADJ
easat-10607	82	10	commissioners	commissioner	NOUN
easat-10607	82	11	,	,	PUNCT
easat-10607	82	12	the	the	DET
easat-10607	82	13	board	board	NOUN
easat-10607	82	14	of	of	ADP
easat-10607	82	15	directors	director	NOUN
easat-10607	82	16	,	,	PUNCT
easat-10607	82	17	and	and	CCONJ
easat-10607	82	18	audit	audit	NOUN
easat-10607	82	19	committees	committee	NOUN
easat-10607	82	20	.	.	PUNCT
easat-10607	83	1	selective	selective	ADJ
easat-10607	83	2	disclosure	disclosure	NOUN
easat-10607	83	3	can	can	AUX
easat-10607	83	4	take	take	VERB
easat-10607	83	5	the	the	DET
easat-10607	83	6	form	form	NOUN
easat-10607	83	7	of	of	ADP
easat-10607	83	8	vague	vague	ADJ
easat-10607	83	9	disclosure	disclosure	NOUN
easat-10607	83	10	,	,	PUNCT
easat-10607	83	11	evasion	evasion	NOUN
easat-10607	83	12	,	,	PUNCT
easat-10607	83	13	and	and	CCONJ
easat-10607	83	14	hypocrisy	hypocrisy	NOUN
easat-10607	83	15	.	.	PUNCT
easat-10607	84	1	higher	high	ADJ
easat-10607	84	2	levels	level	NOUN
easat-10607	84	3	of	of	ADP
easat-10607	84	4	selective	selective	ADJ
easat-10607	84	5	disclosure	disclosure	NOUN
easat-10607	84	6	occur	occur	VERB
easat-10607	84	7	in	in	ADP
easat-10607	84	8	the	the	DET
easat-10607	84	9	areas	area	NOUN
easat-10607	84	10	of	of	ADP
easat-10607	84	11	labor	labor	NOUN
easat-10607	84	12	/	/	SYM
easat-10607	84	13	supply	supply	NOUN
easat-10607	84	14	chain	chain	NOUN
easat-10607	84	15	rights	right	NOUN
easat-10607	84	16	and	and	CCONJ
easat-10607	84	17	human	human	ADJ
easat-10607	84	18	/	/	SYM
easat-10607	84	19	community	community	NOUN
easat-10607	84	20	rights	right	NOUN
easat-10607	84	21	[	[	X
easat-10607	84	22	18	18	NUM
easat-10607	84	23	]	]	PUNCT
easat-10607	84	24	.	.	PUNCT
easat-10607	85	1	companies	company	NOUN
easat-10607	85	2	that	that	PRON
easat-10607	85	3	publish	publish	VERB
easat-10607	85	4	integrated	integrate	VERB
easat-10607	85	5	reports	report	NOUN
easat-10607	85	6	are	be	AUX
easat-10607	85	7	less	less	ADV
easat-10607	85	8	likely	likely	ADJ
easat-10607	85	9	to	to	PART
easat-10607	85	10	engage	engage	VERB
easat-10607	85	11	in	in	ADP
easat-10607	85	12	selective	selective	ADJ
easat-10607	85	13	disclosure	disclosure	NOUN
easat-10607	85	14	.	.	PUNCT
easat-10607	86	1	thus	thus	ADV
easat-10607	86	2	,	,	PUNCT
easat-10607	86	3	it	it	PRON
easat-10607	86	4	can	can	AUX
easat-10607	86	5	be	be	AUX
easat-10607	86	6	concluded	conclude	VERB
easat-10607	86	7	that	that	SCONJ
easat-10607	86	8	the	the	DET
easat-10607	86	9	urgency	urgency	NOUN
easat-10607	86	10	of	of	ADP
easat-10607	86	11	transitioning	transition	VERB
easat-10607	86	12	from	from	ADP
easat-10607	86	13	sustainability	sustainability	NOUN
easat-10607	86	14	reporting	reporting	NOUN
easat-10607	86	15	practices	practice	NOUN
easat-10607	86	16	based	base	VERB
easat-10607	86	17	on	on	ADP
easat-10607	86	18	business	business	NOUN
easat-10607	86	19	case	case	NOUN
easat-10607	86	20	considerations	consideration	NOUN
easat-10607	86	21	to	to	ADP
easat-10607	86	22	a	a	DET
easat-10607	86	23	more	more	ADV
easat-10607	86	24	dialogic	dialogic	ADJ
easat-10607	86	25	accounting	accounting	NOUN
easat-10607	86	26	approach	approach	NOUN
easat-10607	86	27	is	be	AUX
easat-10607	86	28	evident	evident	ADJ
easat-10607	86	29	[	[	X
easat-10607	86	30	18	18	NUM
easat-10607	86	31	]	]	PUNCT
easat-10607	86	32	.	.	PUNCT
easat-10607	87	1	industry	industry	NOUN
easat-10607	87	2	type	type	NOUN
easat-10607	87	3	also	also	ADV
easat-10607	87	4	has	have	VERB
easat-10607	87	5	a	a	DET
easat-10607	87	6	significant	significant	ADJ
easat-10607	87	7	influence	influence	NOUN
easat-10607	87	8	on	on	ADP
easat-10607	87	9	sustainability	sustainability	NOUN
easat-10607	87	10	reporting	report	VERB
easat-10607	87	11	[	[	X
easat-10607	87	12	19	19	NUM
easat-10607	87	13	]	]	PUNCT
easat-10607	87	14	.	.	PUNCT
easat-10607	88	1	there	there	PRON
easat-10607	88	2	are	be	VERB
easat-10607	88	3	two	two	NUM
easat-10607	88	4	types	type	NOUN
easat-10607	88	5	of	of	ADP
easat-10607	88	6	industries	industry	NOUN
easat-10607	88	7	:	:	PUNCT
easat-10607	88	8	low	low	ADJ
easat-10607	88	9	-	-	PUNCT
easat-10607	88	10	profile	profile	NOUN
easat-10607	88	11	and	and	CCONJ
easat-10607	88	12	high	high	ADJ
easat-10607	88	13	-	-	PUNCT
easat-10607	88	14	profile	profile	NOUN
easat-10607	88	15	.	.	PUNCT
easat-10607	89	1	companies	company	NOUN
easat-10607	89	2	with	with	ADP
easat-10607	89	3	low	low	ADJ
easat-10607	89	4	levels	level	NOUN
easat-10607	89	5	of	of	ADP
easat-10607	89	6	environmental	environmental	ADJ
easat-10607	89	7	sensitivity	sensitivity	NOUN
easat-10607	89	8	and	and	CCONJ
easat-10607	89	9	competence	competence	NOUN
easat-10607	89	10	are	be	AUX
easat-10607	89	11	considered	consider	VERB
easat-10607	89	12	low	low	ADJ
easat-10607	89	13	-	-	PUNCT
easat-10607	89	14	profile	profile	NOUN
easat-10607	89	15	.	.	PUNCT
easat-10607	90	1	conversely	conversely	ADV
easat-10607	90	2	,	,	PUNCT
easat-10607	90	3	companies	company	NOUN
easat-10607	90	4	with	with	ADP
easat-10607	90	5	high	high	ADJ
easat-10607	90	6	levels	level	NOUN
easat-10607	90	7	of	of	ADP
easat-10607	90	8	environmental	environmental	ADJ
easat-10607	90	9	sensitivity	sensitivity	NOUN
easat-10607	90	10	and	and	CCONJ
easat-10607	90	11	competence	competence	NOUN
easat-10607	90	12	are	be	AUX
easat-10607	90	13	considered	consider	VERB
easat-10607	90	14	high	high	ADJ
easat-10607	90	15	-	-	PUNCT
easat-10607	90	16	profile	profile	NOUN
easat-10607	90	17	.	.	PUNCT
easat-10607	91	1	improved	improve	VERB
easat-10607	91	2	product	product	NOUN
easat-10607	91	3	or	or	CCONJ
easat-10607	91	4	service	service	NOUN
easat-10607	91	5	quality	quality	NOUN
easat-10607	91	6	,	,	PUNCT
easat-10607	91	7	innovation	innovation	NOUN
easat-10607	91	8	and	and	CCONJ
easat-10607	91	9	industry	industry	NOUN
easat-10607	91	10	leadership	leadership	NOUN
easat-10607	91	11	,	,	PUNCT
easat-10607	91	12	financial	financial	ADJ
easat-10607	91	13	capacity	capacity	NOUN
easat-10607	91	14	,	,	PUNCT
easat-10607	91	15	social	social	ADJ
easat-10607	91	16	engagement	engagement	NOUN
easat-10607	91	17	,	,	PUNCT
easat-10607	91	18	effective	effective	ADJ
easat-10607	91	19	promotion	promotion	NOUN
easat-10607	91	20	and	and	CCONJ
easat-10607	91	21	marketing	marketing	NOUN
easat-10607	91	22	,	,	PUNCT
easat-10607	91	23	good	good	ADJ
easat-10607	91	24	relationships	relationship	NOUN
easat-10607	91	25	with	with	ADP
easat-10607	91	26	customers	customer	NOUN
easat-10607	91	27	and	and	CCONJ
easat-10607	91	28	employees	employee	NOUN
easat-10607	91	29	,	,	PUNCT
easat-10607	91	30	and	and	CCONJ
easat-10607	91	31	sound	sound	ADJ
easat-10607	91	32	reputation	reputation	NOUN
easat-10607	91	33	management	management	NOUN
easat-10607	91	34	are	be	AUX
easat-10607	91	35	factors	factor	NOUN
easat-10607	91	36	that	that	PRON
easat-10607	91	37	can	can	AUX
easat-10607	91	38	make	make	VERB
easat-10607	91	39	a	a	DET
easat-10607	91	40	company	company	NOUN
easat-10607	91	41	highprofile	highprofile	NOUN
easat-10607	91	42	.	.	PUNCT
easat-10607	92	1	companies	company	NOUN
easat-10607	92	2	operating	operate	VERB
easat-10607	92	3	in	in	ADP
easat-10607	92	4	sectors	sector	NOUN
easat-10607	92	5	with	with	ADP
easat-10607	92	6	significant	significant	ADJ
easat-10607	92	7	environmental	environmental	ADJ
easat-10607	92	8	impacts	impact	NOUN
easat-10607	92	9	,	,	PUNCT
easat-10607	92	10	such	such	ADJ
easat-10607	92	11	as	as	ADP
easat-10607	92	12	mining	mining	NOUN
easat-10607	92	13	and	and	CCONJ
easat-10607	92	14	energy	energy	NOUN
easat-10607	92	15	,	,	PUNCT
easat-10607	92	16	tend	tend	VERB
easat-10607	92	17	to	to	PART
easat-10607	92	18	pay	pay	VERB
easat-10607	92	19	more	more	ADJ
easat-10607	92	20	attention	attention	NOUN
easat-10607	92	21	to	to	ADP
easat-10607	92	22	environmental	environmental	ADJ
easat-10607	92	23	performance	performance	NOUN
easat-10607	92	24	and	and	CCONJ
easat-10607	92	25	disclose	disclose	VERB
easat-10607	92	26	environmental	environmental	ADJ
easat-10607	92	27	aspects	aspect	NOUN
easat-10607	92	28	in	in	ADP
easat-10607	92	29	their	their	PRON
easat-10607	92	30	sustainability	sustainability	NOUN
easat-10607	92	31	reports	report	NOUN
easat-10607	92	32	[	[	X
easat-10607	92	33	19	19	NUM
easat-10607	92	34	]	]	PUNCT
easat-10607	92	35	.	.	PUNCT
easat-10607	93	1	2.3	2.3	NUM
easat-10607	93	2	.	.	PUNCT
easat-10607	93	3	conceptual	conceptual	ADJ
easat-10607	93	4	framework	framework	NOUN
easat-10607	93	5	of	of	ADP
easat-10607	93	6	the	the	DET
easat-10607	93	7	research	research	NOUN
easat-10607	93	8	this	this	DET
easat-10607	93	9	study	study	NOUN
easat-10607	93	10	aims	aim	VERB
easat-10607	93	11	to	to	PART
easat-10607	93	12	explore	explore	VERB
easat-10607	93	13	the	the	DET
easat-10607	93	14	role	role	NOUN
easat-10607	93	15	of	of	ADP
easat-10607	93	16	industry	industry	NOUN
easat-10607	93	17	associations	association	NOUN
easat-10607	93	18	and	and	CCONJ
easat-10607	93	19	regulators	regulator	NOUN
easat-10607	93	20	in	in	ADP
easat-10607	93	21	mediating	mediate	VERB
easat-10607	93	22	the	the	DET
easat-10607	93	23	influence	influence	NOUN
easat-10607	93	24	of	of	ADP
easat-10607	93	25	corporate	corporate	ADJ
easat-10607	93	26	governance	governance	NOUN
easat-10607	93	27	on	on	ADP
easat-10607	93	28	sustainability	sustainability	NOUN
easat-10607	93	29	reporting	reporting	NOUN
easat-10607	93	30	.	.	PUNCT
easat-10607	94	1	therefore	therefore	ADV
easat-10607	94	2	,	,	PUNCT
easat-10607	94	3	the	the	DET
easat-10607	94	4	conceptual	conceptual	ADJ
easat-10607	94	5	framework	framework	NOUN
easat-10607	94	6	of	of	ADP
easat-10607	94	7	this	this	DET
easat-10607	94	8	study	study	NOUN
easat-10607	94	9	is	be	AUX
easat-10607	94	10	as	as	SCONJ
easat-10607	94	11	follows	follow	VERB
easat-10607	94	12	:	:	PUNCT
easat-10607	94	13	1184	1184	NUM
easat-10607	94	14	edelweiss	edelweiss	PROPN
easat-10607	94	15	applied	apply	VERB
easat-10607	94	16	science	science	NOUN
easat-10607	94	17	and	and	CCONJ
easat-10607	94	18	technology	technology	NOUN
easat-10607	94	19	issn	issn	PROPN
easat-10607	94	20	:	:	PUNCT
easat-10607	94	21	2576	2576	NUM
easat-10607	94	22	-	-	SYM
easat-10607	94	23	8484	8484	NUM
easat-10607	94	24	vol	vol	NOUN
easat-10607	94	25	.	.	PROPN
easat-10607	95	1	9	9	NUM
easat-10607	95	2	,	,	PUNCT
easat-10607	95	3	no	no	INTJ
easat-10607	95	4	.	.	NOUN
easat-10607	95	5	10	10	NUM
easat-10607	95	6	:	:	SYM
easat-10607	95	7	1181	1181	NUM
easat-10607	95	8	-	-	SYM
easat-10607	95	9	1188	1188	NUM
easat-10607	95	10	,	,	PUNCT
easat-10607	95	11	2025	2025	NUM
easat-10607	95	12	doi	doi	NOUN
easat-10607	95	13	:	:	PUNCT
easat-10607	95	14	10.55214/2576	10.55214/2576	NUM
easat-10607	95	15	-	-	PUNCT
easat-10607	95	16	8484.v9i10.10607	8484.v9i10.10607	VERB
easat-10607	95	17	©	©	PROPN
easat-10607	95	18	2025	2025	NUM
easat-10607	95	19	by	by	ADP
easat-10607	95	20	the	the	DET
easat-10607	95	21	authors	author	NOUN
easat-10607	95	22	;	;	PUNCT
easat-10607	96	1	licensee	licensee	PROPN
easat-10607	96	2	learning	learn	VERB
easat-10607	96	3	gate	gate	NOUN
easat-10607	96	4	figure	figure	NOUN
easat-10607	96	5	1	1	NUM
easat-10607	96	6	.	.	PUNCT
easat-10607	96	7	conceptual	conceptual	ADJ
easat-10607	96	8	framework	framework	NOUN
easat-10607	96	9	.	.	PUNCT
easat-10607	97	1	based	base	VERB
easat-10607	97	2	on	on	ADP
easat-10607	97	3	the	the	DET
easat-10607	97	4	conceptual	conceptual	ADJ
easat-10607	97	5	framework	framework	NOUN
easat-10607	97	6	above	above	ADV
easat-10607	97	7	,	,	PUNCT
easat-10607	97	8	the	the	DET
easat-10607	97	9	hypothesis	hypothesis	NOUN
easat-10607	97	10	of	of	ADP
easat-10607	97	11	this	this	DET
easat-10607	97	12	study	study	NOUN
easat-10607	97	13	is	be	AUX
easat-10607	97	14	:	:	PUNCT
easat-10607	97	15	a.	a.	NOUN
easat-10607	97	16	h1	h1	PROPN
easat-10607	97	17	:	:	PUNCT
easat-10607	97	18	corporate	corporate	ADJ
easat-10607	97	19	governance	governance	NOUN
easat-10607	97	20	has	have	VERB
easat-10607	97	21	a	a	DET
easat-10607	97	22	significant	significant	ADJ
easat-10607	97	23	impact	impact	NOUN
easat-10607	97	24	on	on	ADP
easat-10607	97	25	sustainability	sustainability	NOUN
easat-10607	97	26	reporting	reporting	NOUN
easat-10607	97	27	.	.	PUNCT
easat-10607	98	1	b.	b.	PROPN
easat-10607	98	2	h2	h2	PROPN
easat-10607	98	3	:	:	PUNCT
easat-10607	98	4	corporate	corporate	ADJ
easat-10607	98	5	governance	governance	NOUN
easat-10607	98	6	has	have	VERB
easat-10607	98	7	a	a	DET
easat-10607	98	8	significant	significant	ADJ
easat-10607	98	9	impact	impact	NOUN
easat-10607	98	10	on	on	ADP
easat-10607	98	11	industry	industry	NOUN
easat-10607	98	12	associations	association	NOUN
easat-10607	98	13	.	.	PUNCT
easat-10607	99	1	c.	c.	PROPN
easat-10607	99	2	h3	h3	NOUN
easat-10607	99	3	:	:	PUNCT
easat-10607	99	4	corporate	corporate	ADJ
easat-10607	99	5	governance	governance	NOUN
easat-10607	99	6	has	have	VERB
easat-10607	99	7	a	a	DET
easat-10607	99	8	significant	significant	ADJ
easat-10607	99	9	impact	impact	NOUN
easat-10607	99	10	on	on	ADP
easat-10607	99	11	the	the	DET
easat-10607	99	12	regulator	regulator	NOUN
easat-10607	99	13	.	.	PUNCT
easat-10607	100	1	d.	d.	PROPN
easat-10607	100	2	h4	h4	PROPN
easat-10607	100	3	:	:	PUNCT
easat-10607	100	4	industry	industry	NOUN
easat-10607	100	5	association	association	NOUN
easat-10607	100	6	has	have	VERB
easat-10607	100	7	a	a	DET
easat-10607	100	8	significant	significant	ADJ
easat-10607	100	9	impact	impact	NOUN
easat-10607	100	10	on	on	ADP
easat-10607	100	11	sustainability	sustainability	NOUN
easat-10607	100	12	reporting	reporting	NOUN
easat-10607	100	13	.	.	PUNCT
easat-10607	101	1	e.	e.	PROPN
easat-10607	101	2	h5	h5	PROPN
easat-10607	101	3	:	:	PUNCT
easat-10607	101	4	regulator	regulator	NOUN
easat-10607	101	5	has	have	VERB
easat-10607	101	6	a	a	DET
easat-10607	101	7	significant	significant	ADJ
easat-10607	101	8	impact	impact	NOUN
easat-10607	101	9	on	on	ADP
easat-10607	101	10	sustainability	sustainability	NOUN
easat-10607	101	11	reporting	reporting	NOUN
easat-10607	101	12	.	.	PUNCT
easat-10607	102	1	f.	f.	PROPN
easat-10607	102	2	h6	h6	PROPN
easat-10607	102	3	:	:	PUNCT
easat-10607	102	4	industry	industry	NOUN
easat-10607	102	5	associations	association	NOUN
easat-10607	102	6	significantly	significantly	ADV
easat-10607	102	7	mediate	mediate	VERB
easat-10607	102	8	the	the	DET
easat-10607	102	9	effect	effect	NOUN
easat-10607	102	10	of	of	ADP
easat-10607	102	11	corporate	corporate	ADJ
easat-10607	102	12	governance	governance	NOUN
easat-10607	102	13	on	on	ADP
easat-10607	102	14	sustainability	sustainability	NOUN
easat-10607	102	15	reporting	reporting	NOUN
easat-10607	102	16	.	.	PUNCT
easat-10607	103	1	g.	g.	PROPN
easat-10607	103	2	h7	h7	PROPN
easat-10607	103	3	:	:	PUNCT
easat-10607	103	4	regulators	regulator	NOUN
easat-10607	103	5	significantly	significantly	ADV
easat-10607	103	6	mediate	mediate	VERB
easat-10607	103	7	the	the	DET
easat-10607	103	8	effect	effect	NOUN
easat-10607	103	9	of	of	ADP
easat-10607	103	10	corporate	corporate	ADJ
easat-10607	103	11	governance	governance	NOUN
easat-10607	103	12	on	on	ADP
easat-10607	103	13	sustainability	sustainability	NOUN
easat-10607	103	14	reporting	reporting	NOUN
easat-10607	103	15	.	.	PUNCT
easat-10607	104	1	3	3	X
easat-10607	104	2	.	.	X
easat-10607	104	3	materials	material	NOUN
easat-10607	104	4	and	and	CCONJ
easat-10607	104	5	methods	method	NOUN
easat-10607	104	6	the	the	DET
easat-10607	104	7	testing	testing	NOUN
easat-10607	104	8	method	method	NOUN
easat-10607	104	9	in	in	ADP
easat-10607	104	10	this	this	DET
easat-10607	104	11	study	study	NOUN
easat-10607	104	12	was	be	AUX
easat-10607	104	13	conducted	conduct	VERB
easat-10607	104	14	in	in	ADP
easat-10607	104	15	two	two	NUM
easat-10607	104	16	stages	stage	NOUN
easat-10607	104	17	.	.	PUNCT
easat-10607	105	1	the	the	DET
easat-10607	105	2	first	first	ADJ
easat-10607	105	3	stage	stage	NOUN
easat-10607	105	4	examined	examine	VERB
easat-10607	105	5	the	the	DET
easat-10607	105	6	role	role	NOUN
easat-10607	105	7	of	of	ADP
easat-10607	105	8	industry	industry	NOUN
easat-10607	105	9	associations	association	NOUN
easat-10607	105	10	and	and	CCONJ
easat-10607	105	11	regulators	regulator	NOUN
easat-10607	105	12	in	in	ADP
easat-10607	105	13	mediating	mediate	VERB
easat-10607	105	14	the	the	DET
easat-10607	105	15	influence	influence	NOUN
easat-10607	105	16	of	of	ADP
easat-10607	105	17	corporate	corporate	ADJ
easat-10607	105	18	governance	governance	NOUN
easat-10607	105	19	on	on	ADP
easat-10607	105	20	sustainability	sustainability	NOUN
easat-10607	105	21	reporting	reporting	NOUN
easat-10607	105	22	.	.	PUNCT
easat-10607	106	1	this	this	DET
easat-10607	106	2	first	first	ADJ
easat-10607	106	3	-	-	PUNCT
easat-10607	106	4	stage	stage	NOUN
easat-10607	106	5	testing	testing	NOUN
easat-10607	106	6	used	use	VERB
easat-10607	106	7	a	a	DET
easat-10607	106	8	quantitative	quantitative	ADJ
easat-10607	106	9	approach	approach	NOUN
easat-10607	106	10	employing	employ	VERB
easat-10607	106	11	the	the	DET
easat-10607	106	12	partial	partial	ADJ
easat-10607	106	13	least	least	ADJ
easat-10607	106	14	squares	square	NOUN
easat-10607	106	15	(	(	PUNCT
easat-10607	106	16	pls	pls	INTJ
easat-10607	106	17	)	)	PUNCT
easat-10607	106	18	method	method	NOUN
easat-10607	106	19	and	and	CCONJ
easat-10607	106	20	the	the	DET
easat-10607	106	21	smartpls	smartpls	PROPN
easat-10607	106	22	program	program	NOUN
easat-10607	106	23	.	.	PUNCT
easat-10607	107	1	the	the	DET
easat-10607	107	2	research	research	NOUN
easat-10607	107	3	sample	sample	NOUN
easat-10607	107	4	consisted	consist	VERB
easat-10607	107	5	of	of	ADP
easat-10607	107	6	228	228	NUM
easat-10607	107	7	manufacturing	manufacture	VERB
easat-10607	107	8	companies	company	NOUN
easat-10607	107	9	,	,	PUNCT
easat-10607	107	10	105	105	NUM
easat-10607	107	11	finance	finance	NOUN
easat-10607	107	12	companies	company	NOUN
easat-10607	107	13	,	,	PUNCT
easat-10607	107	14	and	and	CCONJ
easat-10607	107	15	30	30	NUM
easat-10607	107	16	hotel	hotel	NOUN
easat-10607	107	17	and	and	CCONJ
easat-10607	107	18	restaurant	restaurant	NOUN
easat-10607	107	19	companies	company	NOUN
easat-10607	107	20	listed	list	VERB
easat-10607	107	21	on	on	ADP
easat-10607	107	22	the	the	DET
easat-10607	107	23	indonesia	indonesia	PROPN
easat-10607	107	24	stock	stock	PROPN
easat-10607	107	25	exchange	exchange	PROPN
easat-10607	107	26	.	.	PUNCT
easat-10607	108	1	corporate	corporate	ADJ
easat-10607	108	2	governance	governance	NOUN
easat-10607	108	3	in	in	ADP
easat-10607	108	4	this	this	DET
easat-10607	108	5	study	study	NOUN
easat-10607	108	6	was	be	AUX
easat-10607	108	7	measured	measure	VERB
easat-10607	108	8	by	by	ADP
easat-10607	108	9	the	the	DET
easat-10607	108	10	number	number	NOUN
easat-10607	108	11	of	of	ADP
easat-10607	108	12	annual	annual	ADJ
easat-10607	108	13	meetings	meeting	NOUN
easat-10607	108	14	held	hold	VERB
easat-10607	108	15	by	by	ADP
easat-10607	108	16	the	the	DET
easat-10607	108	17	board	board	NOUN
easat-10607	108	18	of	of	ADP
easat-10607	108	19	directors	director	NOUN
easat-10607	108	20	,	,	PUNCT
easat-10607	108	21	the	the	DET
easat-10607	108	22	board	board	NOUN
easat-10607	108	23	of	of	ADP
easat-10607	108	24	commissioners	commissioner	NOUN
easat-10607	108	25	,	,	PUNCT
easat-10607	108	26	and	and	CCONJ
easat-10607	108	27	the	the	DET
easat-10607	108	28	audit	audit	NOUN
easat-10607	108	29	committee	committee	NOUN
easat-10607	108	30	.	.	PUNCT
easat-10607	109	1	industry	industry	NOUN
easat-10607	109	2	associations	association	NOUN
easat-10607	109	3	in	in	ADP
easat-10607	109	4	this	this	DET
easat-10607	109	5	study	study	NOUN
easat-10607	109	6	were	be	AUX
easat-10607	109	7	also	also	ADV
easat-10607	109	8	measured	measure	VERB
easat-10607	109	9	by	by	ADP
easat-10607	109	10	the	the	DET
easat-10607	109	11	number	number	NOUN
easat-10607	109	12	of	of	ADP
easat-10607	109	13	meetings	meeting	NOUN
easat-10607	109	14	held	hold	VERB
easat-10607	109	15	by	by	ADP
easat-10607	109	16	the	the	DET
easat-10607	109	17	associations	association	NOUN
easat-10607	109	18	in	in	ADP
easat-10607	109	19	one	one	NUM
easat-10607	109	20	year	year	NOUN
easat-10607	109	21	.	.	PUNCT
easat-10607	110	1	the	the	DET
easat-10607	110	2	regulator	regulator	NOUN
easat-10607	110	3	in	in	ADP
easat-10607	110	4	this	this	DET
easat-10607	110	5	study	study	NOUN
easat-10607	110	6	is	be	AUX
easat-10607	110	7	the	the	DET
easat-10607	110	8	financial	financial	ADJ
easat-10607	110	9	services	service	NOUN
easat-10607	110	10	authority	authority	NOUN
easat-10607	110	11	(	(	PUNCT
easat-10607	110	12	ojk	ojk	NOUN
easat-10607	110	13	)	)	PUNCT
easat-10607	110	14	.	.	PUNCT
easat-10607	111	1	the	the	DET
easat-10607	111	2	ojk	ojk	NOUN
easat-10607	111	3	has	have	AUX
easat-10607	111	4	issued	issue	VERB
easat-10607	111	5	a	a	DET
easat-10607	111	6	policy	policy	NOUN
easat-10607	111	7	regarding	regard	VERB
easat-10607	111	8	sustainability	sustainability	NOUN
easat-10607	111	9	reports	report	NOUN
easat-10607	111	10	,	,	PUNCT
easat-10607	111	11	as	as	SCONJ
easat-10607	111	12	regulated	regulate	VERB
easat-10607	111	13	in	in	ADP
easat-10607	111	14	pojk	pojk	PROPN
easat-10607	111	15	51	51	NUM
easat-10607	111	16	/	/	SYM
easat-10607	111	17	pojk.03/2017	pojk.03/2017	NOUN
easat-10607	111	18	concerning	concern	VERB
easat-10607	111	19	the	the	DET
easat-10607	111	20	implementation	implementation	NOUN
easat-10607	111	21	of	of	ADP
easat-10607	111	22	sustainable	sustainable	ADJ
easat-10607	111	23	finance	finance	NOUN
easat-10607	111	24	.	.	PUNCT
easat-10607	112	1	this	this	DET
easat-10607	112	2	policy	policy	NOUN
easat-10607	112	3	was	be	AUX
easat-10607	112	4	subsequently	subsequently	ADV
easat-10607	112	5	updated	update	VERB
easat-10607	112	6	with	with	ADP
easat-10607	112	7	seojk	seojk	NOUN
easat-10607	112	8	16/2021	16/2021	NUM
easat-10607	112	9	concerning	concern	VERB
easat-10607	112	10	the	the	DET
easat-10607	112	11	form	form	NOUN
easat-10607	112	12	and	and	CCONJ
easat-10607	112	13	content	content	NOUN
easat-10607	112	14	of	of	ADP
easat-10607	112	15	annual	annual	ADJ
easat-10607	112	16	reports	report	NOUN
easat-10607	112	17	of	of	ADP
easat-10607	112	18	issuers	issuer	NOUN
easat-10607	112	19	or	or	CCONJ
easat-10607	112	20	public	public	ADJ
easat-10607	112	21	companies	company	NOUN
easat-10607	112	22	,	,	PUNCT
easat-10607	112	23	requiring	require	VERB
easat-10607	112	24	financial	financial	ADJ
easat-10607	112	25	services	service	NOUN
easat-10607	112	26	institutions	institution	NOUN
easat-10607	112	27	(	(	PUNCT
easat-10607	112	28	ljk	ljk	PROPN
easat-10607	112	29	)	)	PUNCT
easat-10607	112	30	,	,	PUNCT
easat-10607	112	31	issuers	issuer	NOUN
easat-10607	112	32	,	,	PUNCT
easat-10607	112	33	and	and	CCONJ
easat-10607	112	34	public	public	ADJ
easat-10607	112	35	companies	company	NOUN
easat-10607	112	36	to	to	PART
easat-10607	112	37	publish	publish	VERB
easat-10607	112	38	sustainability	sustainability	NOUN
easat-10607	112	39	reports	report	NOUN
easat-10607	112	40	containing	contain	VERB
easat-10607	112	41	information	information	NOUN
easat-10607	112	42	on	on	ADP
easat-10607	112	43	strategy	strategy	NOUN
easat-10607	112	44	,	,	PUNCT
easat-10607	112	45	aspects	aspect	NOUN
easat-10607	112	46	(	(	PUNCT
easat-10607	112	47	economic	economic	ADJ
easat-10607	112	48	,	,	PUNCT
easat-10607	112	49	social	social	ADJ
easat-10607	112	50	,	,	PUNCT
easat-10607	112	51	environmental	environmental	ADJ
easat-10607	112	52	)	)	PUNCT
easat-10607	112	53	,	,	PUNCT
easat-10607	112	54	governance	governance	NOUN
easat-10607	112	55	,	,	PUNCT
easat-10607	112	56	performance	performance	NOUN
easat-10607	112	57	,	,	PUNCT
easat-10607	112	58	and	and	CCONJ
easat-10607	112	59	independent	independent	ADJ
easat-10607	112	60	verification	verification	NOUN
easat-10607	112	61	.	.	PUNCT
easat-10607	113	1	based	base	VERB
easat-10607	113	2	on	on	ADP
easat-10607	113	3	this	this	DET
easat-10607	113	4	policy	policy	NOUN
easat-10607	113	5	,	,	PUNCT
easat-10607	113	6	companies	company	NOUN
easat-10607	113	7	that	that	PRON
easat-10607	113	8	have	have	AUX
easat-10607	113	9	implemented	implement	VERB
easat-10607	113	10	sustainability	sustainability	NOUN
easat-10607	113	11	reports	report	NOUN
easat-10607	113	12	are	be	AUX
easat-10607	113	13	given	give	VERB
easat-10607	113	14	a	a	DET
easat-10607	113	15	score	score	NOUN
easat-10607	113	16	of	of	ADP
easat-10607	113	17	1	1	NUM
easat-10607	113	18	and	and	CCONJ
easat-10607	113	19	those	those	PRON
easat-10607	113	20	that	that	PRON
easat-10607	113	21	have	have	AUX
easat-10607	113	22	not	not	PART
easat-10607	113	23	are	be	AUX
easat-10607	113	24	given	give	VERB
easat-10607	113	25	a	a	DET
easat-10607	113	26	score	score	NOUN
easat-10607	113	27	of	of	ADP
easat-10607	113	28	0	0	NUM
easat-10607	113	29	.	.	PUNCT
easat-10607	114	1	sustainability	sustainability	NOUN
easat-10607	114	2	reporting	reporting	NOUN
easat-10607	114	3	is	be	AUX
easat-10607	114	4	measured	measure	VERB
easat-10607	114	5	using	use	VERB
easat-10607	114	6	the	the	DET
easat-10607	114	7	sustainability	sustainability	NOUN
easat-10607	114	8	report	report	NOUN
easat-10607	114	9	disclosure	disclosure	NOUN
easat-10607	114	10	index	index	NOUN
easat-10607	114	11	(	(	PUNCT
easat-10607	114	12	srdi	srdi	NOUN
easat-10607	114	13	)	)	PUNCT
easat-10607	114	14	based	base	VERB
easat-10607	114	15	on	on	ADP
easat-10607	114	16	the	the	DET
easat-10607	114	17	2021	2021	NUM
easat-10607	114	18	gri	gri	NOUN
easat-10607	114	19	standards	standard	NOUN
easat-10607	114	20	.	.	PUNCT
easat-10607	115	1	the	the	DET
easat-10607	115	2	second	second	ADJ
easat-10607	115	3	stage	stage	NOUN
easat-10607	115	4	of	of	ADP
easat-10607	115	5	this	this	DET
easat-10607	115	6	research	research	NOUN
easat-10607	115	7	is	be	AUX
easat-10607	115	8	to	to	PART
easat-10607	115	9	confirm	confirm	VERB
easat-10607	115	10	the	the	DET
easat-10607	115	11	results	result	NOUN
easat-10607	115	12	of	of	ADP
easat-10607	115	13	the	the	DET
easat-10607	115	14	first	first	ADJ
easat-10607	115	15	stage	stage	NOUN
easat-10607	115	16	through	through	ADP
easat-10607	115	17	in	in	ADP
easat-10607	115	18	-	-	PUNCT
easat-10607	115	19	depth	depth	NOUN
easat-10607	115	20	interviews	interview	NOUN
easat-10607	115	21	and	and	CCONJ
easat-10607	115	22	focus	focus	VERB
easat-10607	115	23	group	group	NOUN
easat-10607	115	24	discussions	discussion	NOUN
easat-10607	115	25	with	with	ADP
easat-10607	115	26	industry	industry	NOUN
easat-10607	115	27	associations	association	NOUN
easat-10607	115	28	of	of	ADP
easat-10607	115	29	manufacturing	manufacturing	NOUN
easat-10607	115	30	companies	company	NOUN
easat-10607	115	31	,	,	PUNCT
easat-10607	115	32	finance	finance	NOUN
easat-10607	115	33	companies	company	NOUN
easat-10607	115	34	,	,	PUNCT
easat-10607	115	35	hotel	hotel	NOUN
easat-10607	115	36	and	and	CCONJ
easat-10607	115	37	restaurant	restaurant	NOUN
easat-10607	115	38	companies	company	NOUN
easat-10607	115	39	,	,	PUNCT
easat-10607	115	40	as	as	ADV
easat-10607	115	41	well	well	ADV
easat-10607	115	42	as	as	ADP
easat-10607	115	43	with	with	ADP
easat-10607	115	44	regulators	regulator	NOUN
easat-10607	115	45	,	,	PUNCT
easat-10607	115	46	in	in	ADP
easat-10607	115	47	this	this	DET
easat-10607	115	48	case	case	NOUN
easat-10607	115	49	,	,	PUNCT
easat-10607	115	50	ojk	ojk	NOUN
easat-10607	115	51	officials	official	NOUN
easat-10607	115	52	.	.	PUNCT
easat-10607	116	1	4	4	X
easat-10607	116	2	.	.	X
easat-10607	116	3	discussions	discussion	NOUN
easat-10607	116	4	the	the	DET
easat-10607	116	5	statistical	statistical	ADJ
easat-10607	116	6	results	result	NOUN
easat-10607	116	7	of	of	ADP
easat-10607	116	8	the	the	DET
easat-10607	116	9	7	7	NUM
easat-10607	116	10	hypotheses	hypothesis	NOUN
easat-10607	116	11	can	can	AUX
easat-10607	116	12	be	be	AUX
easat-10607	116	13	seen	see	VERB
easat-10607	116	14	in	in	ADP
easat-10607	116	15	the	the	DET
easat-10607	116	16	following	follow	VERB
easat-10607	116	17	table	table	NOUN
easat-10607	116	18	:	:	PUNCT
easat-10607	116	19	1185	1185	NUM
easat-10607	116	20	edelweiss	edelweiss	PROPN
easat-10607	116	21	applied	apply	VERB
easat-10607	116	22	science	science	NOUN
easat-10607	116	23	and	and	CCONJ
easat-10607	116	24	technology	technology	NOUN
easat-10607	116	25	issn	issn	PROPN
easat-10607	116	26	:	:	PUNCT
easat-10607	116	27	2576	2576	NUM
easat-10607	116	28	-	-	SYM
easat-10607	116	29	8484	8484	NUM
easat-10607	116	30	vol	vol	NOUN
easat-10607	116	31	.	.	PROPN
easat-10607	117	1	9	9	NUM
easat-10607	117	2	,	,	PUNCT
easat-10607	117	3	no	no	INTJ
easat-10607	117	4	.	.	NOUN
easat-10607	117	5	10	10	NUM
easat-10607	117	6	:	:	SYM
easat-10607	117	7	1181	1181	NUM
easat-10607	117	8	-	-	SYM
easat-10607	117	9	1188	1188	NUM
easat-10607	117	10	,	,	PUNCT
easat-10607	117	11	2025	2025	NUM
easat-10607	117	12	doi	doi	NOUN
easat-10607	117	13	:	:	PUNCT
easat-10607	117	14	10.55214/2576	10.55214/2576	NUM
easat-10607	117	15	-	-	PUNCT
easat-10607	117	16	8484.v9i10.10607	8484.v9i10.10607	VERB
easat-10607	117	17	©	©	PROPN
easat-10607	117	18	2025	2025	NUM
easat-10607	117	19	by	by	ADP
easat-10607	117	20	the	the	DET
easat-10607	117	21	authors	author	NOUN
easat-10607	117	22	;	;	PUNCT
easat-10607	117	23	licensee	licensee	PROPN
easat-10607	117	24	learning	learn	VERB
easat-10607	117	25	gate	gate	NOUN
easat-10607	117	26	table	table	NOUN
easat-10607	117	27	1	1	NUM
easat-10607	117	28	.	.	PUNCT
easat-10607	117	29	direct	direct	ADJ
easat-10607	117	30	and	and	CCONJ
easat-10607	117	31	indirect	indirect	ADJ
easat-10607	117	32	effect	effect	NOUN
easat-10607	117	33	.	.	PUNCT
easat-10607	118	1	p	p	NOUN
easat-10607	118	2	values	value	NOUN
easat-10607	118	3	corporate	corporate	ADJ
easat-10607	118	4	governance	governance	NOUN
easat-10607	118	5	-	-	PUNCT
easat-10607	118	6	>	>	X
easat-10607	118	7	srdi	srdi	NOUN
easat-10607	118	8	0.002	0.002	NUM
easat-10607	118	9	corporate	corporate	ADJ
easat-10607	118	10	governance	governance	NOUN
easat-10607	118	11	-	-	PUNCT
easat-10607	118	12	>	>	X
easat-10607	118	13	industry	industry	NOUN
easat-10607	118	14	association	association	NOUN
easat-10607	118	15	0.003	0.003	NUM
easat-10607	118	16	corporate	corporate	ADJ
easat-10607	118	17	governance	governance	NOUN
easat-10607	118	18	-	-	PUNCT
easat-10607	118	19	>	>	NOUN
easat-10607	118	20	regulator	regulator	NOUN
easat-10607	118	21	0.008	0.008	NUM
easat-10607	118	22	industry	industry	NOUN
easat-10607	118	23	association	association	NOUN
easat-10607	118	24	-	-	PUNCT
easat-10607	118	25	>	>	X
easat-10607	118	26	srdi	srdi	NOUN
easat-10607	118	27	0.009	0.009	NUM
easat-10607	118	28	regulator	regulator	NOUN
easat-10607	118	29	-	-	PUNCT
easat-10607	118	30	>	>	X
easat-10607	118	31	srdi	srdi	NOUN
easat-10607	118	32	0.027	0.027	NUM
easat-10607	118	33	corporate	corporate	ADJ
easat-10607	118	34	governance	governance	NOUN
easat-10607	118	35	-	-	PUNCT
easat-10607	118	36	>	>	X
easat-10607	118	37	industry	industry	NOUN
easat-10607	118	38	association	association	NOUN
easat-10607	118	39	-	-	PUNCT
easat-10607	118	40	>	>	X
easat-10607	118	41	srdi	srdi	NOUN
easat-10607	118	42	0.044	0.044	NUM
easat-10607	118	43	corporate	corporate	ADJ
easat-10607	118	44	governance	governance	NOUN
easat-10607	118	45	-	-	PUNCT
easat-10607	118	46	>	>	X
easat-10607	118	47	regulator	regulator	NOUN
easat-10607	118	48	-	-	PUNCT
easat-10607	118	49	>	>	X
easat-10607	118	50	srdi	srdi	NOUN
easat-10607	118	51	0.002	0.002	NUM
easat-10607	118	52	from	from	ADP
easat-10607	118	53	these	these	DET
easat-10607	118	54	results	result	NOUN
easat-10607	118	55	,	,	PUNCT
easat-10607	118	56	it	it	PRON
easat-10607	118	57	can	can	AUX
easat-10607	118	58	be	be	AUX
easat-10607	118	59	explained	explain	VERB
easat-10607	118	60	as	as	SCONJ
easat-10607	118	61	follows	follow	VERB
easat-10607	118	62	:	:	PUNCT
easat-10607	118	63	4.1	4.1	NUM
easat-10607	118	64	.	.	PUNCT
easat-10607	118	65	corporate	corporate	ADJ
easat-10607	118	66	governance	governance	NOUN
easat-10607	118	67	significantly	significantly	ADV
easat-10607	118	68	influences	influence	VERB
easat-10607	118	69	sustainability	sustainability	NOUN
easat-10607	118	70	reporting	report	VERB
easat-10607	118	71	the	the	DET
easat-10607	118	72	statistical	statistical	ADJ
easat-10607	118	73	test	test	NOUN
easat-10607	118	74	results	result	NOUN
easat-10607	118	75	show	show	VERB
easat-10607	118	76	a	a	DET
easat-10607	118	77	p	p	NOUN
easat-10607	118	78	-	-	PUNCT
easat-10607	118	79	value	value	NOUN
easat-10607	118	80	of	of	ADP
easat-10607	118	81	0.002	0.002	NUM
easat-10607	118	82	,	,	PUNCT
easat-10607	118	83	which	which	PRON
easat-10607	118	84	is	be	AUX
easat-10607	118	85	less	less	ADJ
easat-10607	118	86	than	than	ADP
easat-10607	118	87	0.05	0.05	NUM
easat-10607	118	88	,	,	PUNCT
easat-10607	118	89	indicating	indicate	VERB
easat-10607	118	90	that	that	SCONJ
easat-10607	118	91	corporate	corporate	ADJ
easat-10607	118	92	governance	governance	NOUN
easat-10607	118	93	significantly	significantly	ADV
easat-10607	118	94	influences	influence	VERB
easat-10607	118	95	sustainability	sustainability	NOUN
easat-10607	118	96	reporting	reporting	NOUN
easat-10607	118	97	.	.	PUNCT
easat-10607	119	1	corporate	corporate	ADJ
easat-10607	119	2	governance	governance	NOUN
easat-10607	119	3	in	in	ADP
easat-10607	119	4	this	this	DET
easat-10607	119	5	study	study	NOUN
easat-10607	119	6	was	be	AUX
easat-10607	119	7	measured	measure	VERB
easat-10607	119	8	by	by	ADP
easat-10607	119	9	the	the	DET
easat-10607	119	10	number	number	NOUN
easat-10607	119	11	of	of	ADP
easat-10607	119	12	meetings	meeting	NOUN
easat-10607	119	13	held	hold	VERB
easat-10607	119	14	by	by	ADP
easat-10607	119	15	the	the	DET
easat-10607	119	16	board	board	NOUN
easat-10607	119	17	of	of	ADP
easat-10607	119	18	directors	director	NOUN
easat-10607	119	19	,	,	PUNCT
easat-10607	119	20	the	the	DET
easat-10607	119	21	board	board	NOUN
easat-10607	119	22	of	of	ADP
easat-10607	119	23	commissioners	commissioner	NOUN
easat-10607	119	24	,	,	PUNCT
easat-10607	119	25	and	and	CCONJ
easat-10607	119	26	the	the	DET
easat-10607	119	27	audit	audit	NOUN
easat-10607	119	28	committee	committee	NOUN
easat-10607	119	29	.	.	PUNCT
easat-10607	120	1	this	this	PRON
easat-10607	120	2	means	mean	VERB
easat-10607	120	3	that	that	SCONJ
easat-10607	120	4	the	the	PRON
easat-10607	120	5	more	more	ADV
easat-10607	120	6	frequently	frequently	ADV
easat-10607	120	7	the	the	DET
easat-10607	120	8	board	board	NOUN
easat-10607	120	9	of	of	ADP
easat-10607	120	10	directors	director	NOUN
easat-10607	120	11	,	,	PUNCT
easat-10607	120	12	board	board	NOUN
easat-10607	120	13	of	of	ADP
easat-10607	120	14	commissioners	commissioner	NOUN
easat-10607	120	15	,	,	PUNCT
easat-10607	120	16	and	and	CCONJ
easat-10607	120	17	audit	audit	NOUN
easat-10607	120	18	committee	committee	NOUN
easat-10607	120	19	meet	meet	VERB
easat-10607	120	20	,	,	PUNCT
easat-10607	120	21	the	the	DET
easat-10607	120	22	more	more	ADJ
easat-10607	120	23	steps	step	NOUN
easat-10607	120	24	are	be	AUX
easat-10607	120	25	taken	take	VERB
easat-10607	120	26	to	to	PART
easat-10607	120	27	improve	improve	VERB
easat-10607	120	28	the	the	DET
easat-10607	120	29	quality	quality	NOUN
easat-10607	120	30	of	of	ADP
easat-10607	120	31	sustainability	sustainability	NOUN
easat-10607	120	32	reporting	reporting	NOUN
easat-10607	120	33	.	.	PUNCT
easat-10607	121	1	these	these	DET
easat-10607	121	2	research	research	NOUN
easat-10607	121	3	results	result	NOUN
easat-10607	121	4	align	align	VERB
easat-10607	121	5	with	with	ADP
easat-10607	121	6	hariono	hariono	NOUN
easat-10607	121	7	and	and	CCONJ
easat-10607	121	8	dyah	dyah	NOUN
easat-10607	121	9	ayu	ayu	PROPN
easat-10607	122	1	[	[	X
easat-10607	122	2	20	20	NUM
easat-10607	122	3	]	]	PUNCT
easat-10607	122	4	,	,	PUNCT
easat-10607	122	5	which	which	PRON
easat-10607	122	6	states	state	VERB
easat-10607	122	7	that	that	SCONJ
easat-10607	122	8	the	the	DET
easat-10607	122	9	independent	independent	ADJ
easat-10607	122	10	board	board	NOUN
easat-10607	122	11	of	of	ADP
easat-10607	122	12	commissioners	commissioner	NOUN
easat-10607	122	13	and	and	CCONJ
easat-10607	122	14	audit	audit	NOUN
easat-10607	122	15	committee	committee	NOUN
easat-10607	122	16	have	have	VERB
easat-10607	122	17	an	an	DET
easat-10607	122	18	influence	influence	NOUN
easat-10607	122	19	on	on	ADP
easat-10607	122	20	sustainability	sustainability	NOUN
easat-10607	122	21	reporting	reporting	NOUN
easat-10607	122	22	.	.	PUNCT
easat-10607	123	1	4.2	4.2	X
easat-10607	123	2	.	.	PUNCT
easat-10607	123	3	corporate	corporate	ADJ
easat-10607	123	4	governance	governance	NOUN
easat-10607	123	5	significantly	significantly	ADV
easat-10607	123	6	influences	influence	VERB
easat-10607	123	7	industry	industry	NOUN
easat-10607	123	8	corporate	corporate	ADJ
easat-10607	123	9	governance	governance	NOUN
easat-10607	123	10	in	in	ADP
easat-10607	123	11	this	this	DET
easat-10607	123	12	study	study	NOUN
easat-10607	123	13	significantly	significantly	ADV
easat-10607	123	14	influences	influence	VERB
easat-10607	123	15	industry	industry	NOUN
easat-10607	123	16	associations	association	NOUN
easat-10607	123	17	,	,	PUNCT
easat-10607	123	18	with	with	ADP
easat-10607	123	19	a	a	DET
easat-10607	123	20	p	p	NOUN
easat-10607	123	21	-	-	PUNCT
easat-10607	123	22	value	value	NOUN
easat-10607	123	23	of	of	ADP
easat-10607	123	24	0.003	0.003	NUM
easat-10607	123	25	.	.	PUNCT
easat-10607	124	1	industry	industry	NOUN
easat-10607	124	2	associations	association	NOUN
easat-10607	124	3	are	be	AUX
easat-10607	124	4	measured	measure	VERB
easat-10607	124	5	by	by	ADP
easat-10607	124	6	the	the	DET
easat-10607	124	7	number	number	NOUN
easat-10607	124	8	of	of	ADP
easat-10607	124	9	meetings	meeting	NOUN
easat-10607	124	10	held	hold	VERB
easat-10607	124	11	.	.	PUNCT
easat-10607	125	1	the	the	DET
easat-10607	125	2	reason	reason	NOUN
easat-10607	125	3	the	the	DET
easat-10607	125	4	number	number	NOUN
easat-10607	125	5	of	of	ADP
easat-10607	125	6	meetings	meeting	NOUN
easat-10607	125	7	is	be	AUX
easat-10607	125	8	used	use	VERB
easat-10607	125	9	as	as	ADP
easat-10607	125	10	a	a	DET
easat-10607	125	11	measure	measure	NOUN
easat-10607	125	12	of	of	ADP
easat-10607	125	13	industry	industry	NOUN
easat-10607	125	14	associations	association	NOUN
easat-10607	125	15	is	be	AUX
easat-10607	125	16	that	that	SCONJ
easat-10607	125	17	the	the	DET
easat-10607	125	18	more	more	ADV
easat-10607	125	19	frequent	frequent	ADJ
easat-10607	125	20	the	the	DET
easat-10607	125	21	meetings	meeting	NOUN
easat-10607	125	22	,	,	PUNCT
easat-10607	125	23	the	the	DET
easat-10607	125	24	more	more	ADJ
easat-10607	125	25	opportunities	opportunity	NOUN
easat-10607	125	26	association	association	NOUN
easat-10607	125	27	members	member	NOUN
easat-10607	125	28	have	have	VERB
easat-10607	125	29	to	to	PART
easat-10607	125	30	express	express	VERB
easat-10607	125	31	issues	issue	NOUN
easat-10607	125	32	they	they	PRON
easat-10607	125	33	experience	experience	VERB
easat-10607	125	34	,	,	PUNCT
easat-10607	125	35	including	include	VERB
easat-10607	125	36	sustainability	sustainability	NOUN
easat-10607	125	37	reporting	reporting	NOUN
easat-10607	125	38	.	.	PUNCT
easat-10607	126	1	industry	industry	NOUN
easat-10607	126	2	associations	association	NOUN
easat-10607	126	3	are	be	AUX
easat-10607	126	4	able	able	ADJ
easat-10607	126	5	to	to	PART
easat-10607	126	6	promote	promote	VERB
easat-10607	126	7	sustainability	sustainability	NOUN
easat-10607	126	8	reporting	reporting	NOUN
easat-10607	126	9	by	by	ADP
easat-10607	126	10	focusing	focus	VERB
easat-10607	126	11	on	on	ADP
easat-10607	126	12	disclosing	disclose	VERB
easat-10607	126	13	the	the	DET
easat-10607	126	14	driving	drive	VERB
easat-10607	126	15	factors	factor	NOUN
easat-10607	126	16	that	that	PRON
easat-10607	126	17	link	link	VERB
easat-10607	126	18	companies	company	NOUN
easat-10607	126	19	'	'	PART
easat-10607	126	20	sustainability	sustainability	NOUN
easat-10607	126	21	actions	action	NOUN
easat-10607	126	22	to	to	ADP
easat-10607	126	23	their	their	PRON
easat-10607	126	24	level	level	NOUN
easat-10607	126	25	of	of	ADP
easat-10607	126	26	engagement	engagement	NOUN
easat-10607	126	27	(	(	PUNCT
easat-10607	126	28	industry	industry	NOUN
easat-10607	126	29	associations	association	NOUN
easat-10607	126	30	)	)	PUNCT
easat-10607	127	1	[	[	X
easat-10607	127	2	8	8	NUM
easat-10607	127	3	]	]	PUNCT
easat-10607	127	4	.	.	PUNCT
easat-10607	128	1	the	the	DET
easat-10607	128	2	indonesian	indonesian	ADJ
easat-10607	128	3	textile	textile	PROPN
easat-10607	128	4	association	association	PROPN
easat-10607	128	5	(	(	PUNCT
easat-10607	128	6	api	api	NOUN
easat-10607	128	7	)	)	PUNCT
easat-10607	128	8	plays	play	VERB
easat-10607	128	9	a	a	DET
easat-10607	128	10	role	role	NOUN
easat-10607	128	11	in	in	ADP
easat-10607	128	12	providing	provide	VERB
easat-10607	128	13	information	information	NOUN
easat-10607	128	14	support	support	NOUN
easat-10607	128	15	,	,	PUNCT
easat-10607	128	16	policy	policy	NOUN
easat-10607	128	17	advocacy	advocacy	NOUN
easat-10607	128	18	,	,	PUNCT
easat-10607	128	19	training	training	NOUN
easat-10607	128	20	,	,	PUNCT
easat-10607	128	21	and	and	CCONJ
easat-10607	128	22	coaching	coach	VERB
easat-10607	128	23	to	to	ADP
easat-10607	128	24	its	its	PRON
easat-10607	128	25	members	member	NOUN
easat-10607	128	26	.	.	PUNCT
easat-10607	129	1	this	this	PRON
easat-10607	129	2	indirectly	indirectly	ADV
easat-10607	129	3	influences	influence	VERB
easat-10607	129	4	its	its	PRON
easat-10607	129	5	members	member	NOUN
easat-10607	129	6	in	in	ADP
easat-10607	129	7	implementing	implement	VERB
easat-10607	129	8	corporate	corporate	ADJ
easat-10607	129	9	governance	governance	NOUN
easat-10607	129	10	to	to	PART
easat-10607	129	11	ensure	ensure	VERB
easat-10607	129	12	compliance	compliance	NOUN
easat-10607	129	13	with	with	ADP
easat-10607	129	14	established	establish	VERB
easat-10607	129	15	standards	standard	NOUN
easat-10607	129	16	.	.	PUNCT
easat-10607	130	1	furthermore	furthermore	ADV
easat-10607	130	2	,	,	PUNCT
easat-10607	130	3	the	the	DET
easat-10607	130	4	api	api	NOUN
easat-10607	130	5	acts	act	VERB
easat-10607	130	6	as	as	ADP
easat-10607	130	7	a	a	DET
easat-10607	130	8	liaison	liaison	NOUN
easat-10607	130	9	between	between	ADP
easat-10607	130	10	the	the	DET
easat-10607	130	11	textile	textile	NOUN
easat-10607	130	12	industry	industry	NOUN
easat-10607	130	13	and	and	CCONJ
easat-10607	130	14	the	the	DET
easat-10607	130	15	government	government	NOUN
easat-10607	130	16	.	.	PUNCT
easat-10607	131	1	in	in	ADP
easat-10607	131	2	this	this	DET
easat-10607	131	3	regard	regard	NOUN
easat-10607	131	4	,	,	PUNCT
easat-10607	131	5	api	api	NOUN
easat-10607	131	6	ensures	ensure	VERB
easat-10607	131	7	that	that	PRON
easat-10607	131	8	implemented	implement	VERB
easat-10607	131	9	regulations	regulation	NOUN
easat-10607	131	10	support	support	VERB
easat-10607	131	11	the	the	DET
easat-10607	131	12	growth	growth	NOUN
easat-10607	131	13	and	and	CCONJ
easat-10607	131	14	sustainability	sustainability	NOUN
easat-10607	131	15	of	of	ADP
easat-10607	131	16	the	the	DET
easat-10607	131	17	national	national	ADJ
easat-10607	131	18	textile	textile	NOUN
easat-10607	131	19	industry	industry	NOUN
easat-10607	131	20	.	.	PUNCT
easat-10607	132	1	4.3	4.3	NUM
easat-10607	132	2	.	.	PUNCT
easat-10607	132	3	corporate	corporate	ADJ
easat-10607	132	4	governance	governance	NOUN
easat-10607	132	5	significantly	significantly	ADV
easat-10607	132	6	influences	influence	VERB
easat-10607	132	7	regulator	regulator	NOUN
easat-10607	132	8	the	the	DET
easat-10607	132	9	results	result	NOUN
easat-10607	132	10	of	of	ADP
easat-10607	132	11	the	the	DET
easat-10607	132	12	study	study	NOUN
easat-10607	132	13	indicate	indicate	VERB
easat-10607	132	14	that	that	SCONJ
easat-10607	132	15	the	the	DET
easat-10607	132	16	p	p	NOUN
easat-10607	132	17	-	-	PUNCT
easat-10607	132	18	value	value	NOUN
easat-10607	132	19	for	for	ADP
easat-10607	132	20	the	the	DET
easat-10607	132	21	relationship	relationship	NOUN
easat-10607	132	22	between	between	ADP
easat-10607	132	23	corporate	corporate	ADJ
easat-10607	132	24	governance	governance	NOUN
easat-10607	132	25	and	and	CCONJ
easat-10607	132	26	regulators	regulator	NOUN
easat-10607	132	27	is	be	AUX
easat-10607	132	28	0.008	0.008	NUM
easat-10607	132	29	,	,	PUNCT
easat-10607	132	30	less	less	ADJ
easat-10607	132	31	than	than	ADP
easat-10607	132	32	0.05	0.05	NUM
easat-10607	132	33	,	,	PUNCT
easat-10607	132	34	indicating	indicate	VERB
easat-10607	132	35	that	that	SCONJ
easat-10607	132	36	corporate	corporate	ADJ
easat-10607	132	37	governance	governance	NOUN
easat-10607	132	38	significantly	significantly	ADV
easat-10607	132	39	influences	influence	VERB
easat-10607	132	40	regulators	regulator	NOUN
easat-10607	132	41	.	.	PUNCT
easat-10607	133	1	the	the	DET
easat-10607	133	2	regulator	regulator	NOUN
easat-10607	133	3	in	in	ADP
easat-10607	133	4	this	this	DET
easat-10607	133	5	study	study	NOUN
easat-10607	133	6	is	be	AUX
easat-10607	133	7	the	the	DET
easat-10607	133	8	financial	financial	ADJ
easat-10607	133	9	services	service	NOUN
easat-10607	133	10	authority	authority	NOUN
easat-10607	133	11	(	(	PUNCT
easat-10607	133	12	ojk	ojk	NOUN
easat-10607	133	13	)	)	PUNCT
easat-10607	133	14	.	.	PUNCT
easat-10607	134	1	the	the	DET
easat-10607	134	2	reason	reason	NOUN
easat-10607	134	3	for	for	ADP
easat-10607	134	4	choosing	choose	VERB
easat-10607	134	5	ojk	ojk	NOUN
easat-10607	134	6	is	be	AUX
easat-10607	134	7	that	that	SCONJ
easat-10607	134	8	it	it	PRON
easat-10607	134	9	has	have	AUX
easat-10607	134	10	issued	issue	VERB
easat-10607	134	11	a	a	DET
easat-10607	134	12	policy	policy	NOUN
easat-10607	134	13	requiring	require	VERB
easat-10607	134	14	public	public	ADJ
easat-10607	134	15	companies	company	NOUN
easat-10607	134	16	to	to	PART
easat-10607	134	17	comply	comply	VERB
easat-10607	134	18	.	.	PUNCT
easat-10607	135	1	however	however	ADV
easat-10607	135	2	,	,	PUNCT
easat-10607	135	3	there	there	PRON
easat-10607	135	4	are	be	VERB
easat-10607	135	5	still	still	ADV
easat-10607	135	6	companies	company	NOUN
easat-10607	135	7	that	that	PRON
easat-10607	135	8	have	have	AUX
easat-10607	135	9	not	not	PART
easat-10607	135	10	yet	yet	ADV
easat-10607	135	11	adopted	adopt	VERB
easat-10607	135	12	the	the	DET
easat-10607	135	13	reporting	reporting	NOUN
easat-10607	135	14	guidelines	guideline	NOUN
easat-10607	135	15	established	establish	VERB
easat-10607	135	16	by	by	ADP
easat-10607	135	17	ojk	ojk	NOUN
easat-10607	135	18	.	.	PUNCT
easat-10607	136	1	therefore	therefore	ADV
easat-10607	136	2	,	,	PUNCT
easat-10607	136	3	this	this	DET
easat-10607	136	4	study	study	NOUN
easat-10607	136	5	uses	use	VERB
easat-10607	136	6	a	a	DET
easat-10607	136	7	score	score	NOUN
easat-10607	136	8	of	of	ADP
easat-10607	136	9	1	1	NUM
easat-10607	136	10	for	for	ADP
easat-10607	136	11	those	those	DET
easat-10607	136	12	reporting	reporting	NOUN
easat-10607	136	13	based	base	VERB
easat-10607	136	14	on	on	ADP
easat-10607	136	15	ojk	ojk	NOUN
easat-10607	136	16	guidelines	guideline	NOUN
easat-10607	136	17	and	and	CCONJ
easat-10607	136	18	0	0	NUM
easat-10607	136	19	for	for	SCONJ
easat-10607	136	20	those	those	PRON
easat-10607	136	21	not	not	PART
easat-10607	136	22	reporting	report	VERB
easat-10607	136	23	.	.	PUNCT
easat-10607	137	1	given	give	VERB
easat-10607	137	2	the	the	DET
easat-10607	137	3	significance	significance	NOUN
easat-10607	137	4	of	of	ADP
easat-10607	137	5	the	the	DET
easat-10607	137	6	results	result	NOUN
easat-10607	137	7	of	of	ADP
easat-10607	137	8	this	this	DET
easat-10607	137	9	study	study	NOUN
easat-10607	137	10	,	,	PUNCT
easat-10607	137	11	it	it	PRON
easat-10607	137	12	can	can	AUX
easat-10607	137	13	be	be	AUX
easat-10607	137	14	concluded	conclude	VERB
easat-10607	137	15	that	that	SCONJ
easat-10607	137	16	the	the	DET
easat-10607	137	17	sustainability	sustainability	NOUN
easat-10607	137	18	reporting	report	VERB
easat-10607	137	19	guidelines	guideline	NOUN
easat-10607	137	20	established	establish	VERB
easat-10607	137	21	by	by	ADP
easat-10607	137	22	ojk	ojk	NOUN
easat-10607	137	23	are	be	AUX
easat-10607	137	24	in	in	ADP
easat-10607	137	25	accordance	accordance	NOUN
easat-10607	137	26	with	with	ADP
easat-10607	137	27	company	company	NOUN
easat-10607	137	28	desires	desire	NOUN
easat-10607	137	29	.	.	PUNCT
easat-10607	138	1	in	in	ADP
easat-10607	138	2	a	a	DET
easat-10607	138	3	press	press	NOUN
easat-10607	138	4	release	release	NOUN
easat-10607	138	5	dated	date	VERB
easat-10607	138	6	october	october	PROPN
easat-10607	138	7	29	29	NUM
easat-10607	138	8	,	,	PUNCT
easat-10607	138	9	2024	2024	NUM
easat-10607	138	10	,	,	PUNCT
easat-10607	138	11	ojk	ojk	NOUN
easat-10607	138	12	strengthened	strengthen	VERB
easat-10607	138	13	the	the	DET
easat-10607	138	14	integrity	integrity	NOUN
easat-10607	138	15	,	,	PUNCT
easat-10607	138	16	governance	governance	NOUN
easat-10607	138	17	,	,	PUNCT
easat-10607	138	18	and	and	CCONJ
easat-10607	138	19	resilience	resilience	NOUN
easat-10607	138	20	of	of	ADP
easat-10607	138	21	the	the	DET
easat-10607	138	22	banking	banking	NOUN
easat-10607	138	23	industry	industry	NOUN
easat-10607	138	24	through	through	ADP
easat-10607	138	25	the	the	DET
easat-10607	138	26	issuance	issuance	NOUN
easat-10607	138	27	of	of	ADP
easat-10607	138	28	financial	financial	ADJ
easat-10607	138	29	services	service	NOUN
easat-10607	138	30	authority	authority	NOUN
easat-10607	138	31	regulation	regulation	NOUN
easat-10607	138	32	(	(	PUNCT
easat-10607	138	33	pojk	pojk	NOUN
easat-10607	138	34	)	)	PUNCT
easat-10607	138	35	number	number	NOUN
easat-10607	138	36	15	15	NUM
easat-10607	138	37	of	of	ADP
easat-10607	138	38	2024	2024	NUM
easat-10607	138	39	.	.	PUNCT
easat-10607	139	1	one	one	NUM
easat-10607	139	2	of	of	ADP
easat-10607	139	3	the	the	DET
easat-10607	139	4	pojk	pojk	PROPN
easat-10607	139	5	regulations	regulation	NOUN
easat-10607	139	6	related	relate	VERB
easat-10607	139	7	to	to	ADP
easat-10607	139	8	the	the	DET
easat-10607	139	9	integrity	integrity	NOUN
easat-10607	139	10	of	of	ADP
easat-10607	139	11	bank	bank	PROPN
easat-10607	139	12	financial	financial	ADJ
easat-10607	139	13	reporting	reporting	NOUN
easat-10607	139	14	is	be	AUX
easat-10607	139	15	the	the	DET
easat-10607	139	16	obligation	obligation	NOUN
easat-10607	139	17	of	of	ADP
easat-10607	139	18	banks	bank	NOUN
easat-10607	139	19	to	to	PART
easat-10607	139	20	have	have	AUX
easat-10607	139	21	a	a	DET
easat-10607	139	22	financial	financial	ADJ
easat-10607	139	23	reporting	reporting	NOUN
easat-10607	139	24	process	process	NOUN
easat-10607	139	25	with	with	ADP
easat-10607	139	26	integrity	integrity	NOUN
easat-10607	139	27	and	and	CCONJ
easat-10607	139	28	have	have	VERB
easat-10607	139	29	internal	internal	ADJ
easat-10607	139	30	control	control	NOUN
easat-10607	139	31	policies	policy	NOUN
easat-10607	139	32	/	/	SYM
easat-10607	139	33	procedures	procedure	NOUN
easat-10607	139	34	in	in	ADP
easat-10607	139	35	the	the	DET
easat-10607	139	36	financial	financial	ADJ
easat-10607	139	37	reporting	reporting	NOUN
easat-10607	139	38	process	process	NOUN
easat-10607	139	39	,	,	PUNCT
easat-10607	139	40	as	as	ADV
easat-10607	139	41	well	well	ADV
easat-10607	139	42	as	as	ADP
easat-10607	139	43	a	a	DET
easat-10607	139	44	prohibition	prohibition	NOUN
easat-10607	139	45	for	for	ADP
easat-10607	139	46	directors	director	NOUN
easat-10607	139	47	,	,	PUNCT
easat-10607	139	48	boards	board	NOUN
easat-10607	139	49	of	of	ADP
easat-10607	139	50	commissioners	commissioner	NOUN
easat-10607	139	51	,	,	PUNCT
easat-10607	139	52	sharia	sharia	ADJ
easat-10607	139	53	supervisory	supervisory	ADJ
easat-10607	139	54	boards	board	NOUN
easat-10607	139	55	,	,	PUNCT
easat-10607	139	56	and	and	CCONJ
easat-10607	139	57	executive	executive	ADJ
easat-10607	139	58	officers	officer	NOUN
easat-10607	139	59	against	against	ADP
easat-10607	139	60	window	window	NOUN
easat-10607	139	61	dressing	dressing	NOUN
easat-10607	139	62	practices	practice	NOUN
easat-10607	139	63	.	.	PUNCT
easat-10607	140	1	1186	1186	NUM
easat-10607	140	2	edelweiss	edelweiss	PROPN
easat-10607	140	3	applied	apply	VERB
easat-10607	140	4	science	science	NOUN
easat-10607	140	5	and	and	CCONJ
easat-10607	140	6	technology	technology	NOUN
easat-10607	140	7	issn	issn	PROPN
easat-10607	140	8	:	:	PUNCT
easat-10607	140	9	2576	2576	NUM
easat-10607	140	10	-	-	SYM
easat-10607	140	11	8484	8484	NUM
easat-10607	140	12	vol	vol	NOUN
easat-10607	140	13	.	.	PROPN
easat-10607	141	1	9	9	NUM
easat-10607	141	2	,	,	PUNCT
easat-10607	141	3	no	no	INTJ
easat-10607	141	4	.	.	NOUN
easat-10607	141	5	10	10	NUM
easat-10607	141	6	:	:	SYM
easat-10607	141	7	1181	1181	NUM
easat-10607	141	8	-	-	SYM
easat-10607	141	9	1188	1188	NUM
easat-10607	141	10	,	,	PUNCT
easat-10607	141	11	2025	2025	NUM
easat-10607	141	12	doi	doi	NOUN
easat-10607	141	13	:	:	PUNCT
easat-10607	141	14	10.55214/2576	10.55214/2576	NUM
easat-10607	141	15	-	-	PUNCT
easat-10607	141	16	8484.v9i10.10607	8484.v9i10.10607	VERB
easat-10607	141	17	©	©	PROPN
easat-10607	141	18	2025	2025	NUM
easat-10607	141	19	by	by	ADP
easat-10607	141	20	the	the	DET
easat-10607	141	21	authors	author	NOUN
easat-10607	141	22	;	;	PUNCT
easat-10607	141	23	licensee	licensee	PROPN
easat-10607	141	24	learning	learning	NOUN
easat-10607	141	25	gate	gate	PROPN
easat-10607	141	26	4.4	4.4	NUM
easat-10607	141	27	.	.	PUNCT
easat-10607	142	1	industry	industry	NOUN
easat-10607	142	2	association	association	PROPN
easat-10607	142	3	significantly	significantly	ADV
easat-10607	142	4	has	have	VERB
easat-10607	142	5	an	an	DET
easat-10607	142	6	impact	impact	NOUN
easat-10607	142	7	on	on	ADP
easat-10607	142	8	sustainability	sustainability	NOUN
easat-10607	142	9	reporting	report	VERB
easat-10607	142	10	the	the	DET
easat-10607	142	11	results	result	NOUN
easat-10607	142	12	of	of	ADP
easat-10607	142	13	this	this	DET
easat-10607	142	14	study	study	NOUN
easat-10607	142	15	indicate	indicate	VERB
easat-10607	142	16	that	that	SCONJ
easat-10607	142	17	industry	industry	NOUN
easat-10607	142	18	associations	association	NOUN
easat-10607	142	19	significantly	significantly	ADV
easat-10607	142	20	influence	influence	VERB
easat-10607	142	21	sustainability	sustainability	NOUN
easat-10607	142	22	reporting	reporting	NOUN
easat-10607	142	23	.	.	PUNCT
easat-10607	143	1	this	this	PRON
easat-10607	143	2	means	mean	VERB
easat-10607	143	3	that	that	SCONJ
easat-10607	143	4	the	the	DET
easat-10607	143	5	more	more	ADV
easat-10607	143	6	intense	intense	ADJ
easat-10607	143	7	the	the	DET
easat-10607	143	8	activities	activity	NOUN
easat-10607	143	9	of	of	ADP
easat-10607	143	10	an	an	DET
easat-10607	143	11	industry	industry	NOUN
easat-10607	143	12	association	association	NOUN
easat-10607	143	13	with	with	ADP
easat-10607	143	14	its	its	PRON
easat-10607	143	15	members	member	NOUN
easat-10607	143	16	,	,	PUNCT
easat-10607	143	17	the	the	PRON
easat-10607	143	18	greater	great	ADJ
easat-10607	143	19	the	the	DET
easat-10607	143	20	impact	impact	NOUN
easat-10607	143	21	on	on	ADP
easat-10607	143	22	its	its	PRON
easat-10607	143	23	members	member	NOUN
easat-10607	143	24	'	'	PART
easat-10607	143	25	sustainability	sustainability	NOUN
easat-10607	143	26	reporting	reporting	NOUN
easat-10607	143	27	.	.	PUNCT
easat-10607	144	1	this	this	DET
easat-10607	144	2	finding	finding	NOUN
easat-10607	144	3	is	be	AUX
easat-10607	144	4	supported	support	VERB
easat-10607	144	5	by	by	ADP
easat-10607	144	6	several	several	ADJ
easat-10607	144	7	industry	industry	NOUN
easat-10607	144	8	associations	association	NOUN
easat-10607	144	9	whose	whose	DET
easat-10607	144	10	activities	activity	NOUN
easat-10607	144	11	can	can	AUX
easat-10607	144	12	improve	improve	VERB
easat-10607	144	13	the	the	DET
easat-10607	144	14	quality	quality	NOUN
easat-10607	144	15	of	of	ADP
easat-10607	144	16	sustainability	sustainability	NOUN
easat-10607	144	17	reports	report	NOUN
easat-10607	144	18	.	.	PUNCT
easat-10607	145	1	industry	industry	NOUN
easat-10607	145	2	associations	association	NOUN
easat-10607	145	3	serve	serve	VERB
easat-10607	145	4	as	as	ADP
easat-10607	145	5	a	a	DET
easat-10607	145	6	platform	platform	NOUN
easat-10607	145	7	for	for	ADP
easat-10607	145	8	the	the	DET
easat-10607	145	9	canadian	canadian	ADJ
easat-10607	145	10	government	government	NOUN
easat-10607	145	11	to	to	PART
easat-10607	145	12	gain	gain	VERB
easat-10607	145	13	a	a	DET
easat-10607	145	14	deeper	deep	ADJ
easat-10607	145	15	understanding	understanding	NOUN
easat-10607	145	16	of	of	ADP
easat-10607	145	17	the	the	DET
easat-10607	145	18	extent	extent	NOUN
easat-10607	145	19	of	of	ADP
easat-10607	145	20	their	their	PRON
easat-10607	145	21	members	member	NOUN
easat-10607	145	22	'	'	PART
easat-10607	145	23	sustainability	sustainability	NOUN
easat-10607	145	24	practices	practice	NOUN
easat-10607	145	25	[	[	X
easat-10607	145	26	21	21	NUM
easat-10607	145	27	]	]	PUNCT
easat-10607	145	28	.	.	PUNCT
easat-10607	146	1	in	in	ADP
easat-10607	146	2	addition	addition	NOUN
easat-10607	146	3	,	,	PUNCT
easat-10607	146	4	the	the	DET
easat-10607	146	5	association	association	NOUN
easat-10607	146	6	is	be	AUX
easat-10607	146	7	expected	expect	VERB
easat-10607	146	8	to	to	PART
easat-10607	146	9	promote	promote	VERB
easat-10607	146	10	sustainability	sustainability	NOUN
easat-10607	146	11	and	and	CCONJ
easat-10607	146	12	csr	csr	NOUN
easat-10607	146	13	among	among	ADP
easat-10607	146	14	its	its	PRON
easat-10607	146	15	members	member	NOUN
easat-10607	146	16	.	.	PUNCT
easat-10607	147	1	five	five	NUM
easat-10607	147	2	winds	wind	NOUN
easat-10607	147	3	international	international	ADJ
easat-10607	147	4	and	and	CCONJ
easat-10607	147	5	strandberg	strandberg	PROPN
easat-10607	147	6	consulting	consulting	NOUN
easat-10607	147	7	's	's	PART
easat-10607	147	8	report	report	NOUN
easat-10607	147	9	outlines	outline	VERB
easat-10607	147	10	how	how	SCONJ
easat-10607	147	11	industry	industry	NOUN
easat-10607	147	12	associations	association	NOUN
easat-10607	147	13	currently	currently	ADV
easat-10607	147	14	promote	promote	VERB
easat-10607	147	15	sustainability	sustainability	NOUN
easat-10607	147	16	and	and	CCONJ
easat-10607	147	17	csr	csr	NOUN
easat-10607	147	18	,	,	PUNCT
easat-10607	147	19	highlighting	highlight	VERB
easat-10607	147	20	strengths	strength	NOUN
easat-10607	147	21	and	and	CCONJ
easat-10607	147	22	opportunities	opportunity	NOUN
easat-10607	147	23	for	for	ADP
easat-10607	147	24	improvement	improvement	NOUN
easat-10607	147	25	.	.	PUNCT
easat-10607	148	1	the	the	DET
easat-10607	148	2	report	report	NOUN
easat-10607	148	3	also	also	ADV
easat-10607	148	4	proposes	propose	VERB
easat-10607	148	5	a	a	DET
easat-10607	148	6	sustainability	sustainability	NOUN
easat-10607	148	7	roadmap	roadmap	NOUN
easat-10607	148	8	for	for	ADP
easat-10607	148	9	industry	industry	NOUN
easat-10607	148	10	associations	association	NOUN
easat-10607	148	11	and	and	CCONJ
easat-10607	148	12	governments	government	NOUN
easat-10607	148	13	interested	interested	ADJ
easat-10607	148	14	in	in	ADP
easat-10607	148	15	assisting	assist	VERB
easat-10607	148	16	canadian	canadian	ADJ
easat-10607	148	17	companies	company	NOUN
easat-10607	148	18	on	on	ADP
easat-10607	148	19	their	their	PRON
easat-10607	148	20	sustainability	sustainability	NOUN
easat-10607	148	21	journey	journey	NOUN
easat-10607	148	22	[	[	X
easat-10607	148	23	21	21	NUM
easat-10607	148	24	]	]	PUNCT
easat-10607	148	25	.	.	PUNCT
easat-10607	149	1	regarding	regard	VERB
easat-10607	149	2	the	the	DET
easat-10607	149	3	role	role	NOUN
easat-10607	149	4	of	of	ADP
easat-10607	149	5	industry	industry	NOUN
easat-10607	149	6	associations	association	NOUN
easat-10607	149	7	in	in	ADP
easat-10607	149	8	improving	improve	VERB
easat-10607	149	9	sustainability	sustainability	NOUN
easat-10607	149	10	practices	practice	NOUN
easat-10607	149	11	,	,	PUNCT
easat-10607	149	12	inpex	inpex	NOUN
easat-10607	149	13	,	,	PUNCT
easat-10607	149	14	the	the	DET
easat-10607	149	15	largest	large	ADJ
easat-10607	149	16	oil	oil	NOUN
easat-10607	149	17	and	and	CCONJ
easat-10607	149	18	gas	gas	NOUN
easat-10607	149	19	company	company	NOUN
easat-10607	149	20	in	in	ADP
easat-10607	149	21	japan	japan	PROPN
easat-10607	149	22	with	with	ADP
easat-10607	149	23	a	a	DET
easat-10607	149	24	subsidiary	subsidiary	NOUN
easat-10607	149	25	in	in	ADP
easat-10607	149	26	indonesia	indonesia	PROPN
easat-10607	149	27	,	,	PUNCT
easat-10607	149	28	inpex	inpex	VERB
easat-10607	149	29	masela	masela	PROPN
easat-10607	149	30	ltd	ltd	PROPN
easat-10607	149	31	.	.	PROPN
easat-10607	149	32	,	,	PUNCT
easat-10607	149	33	has	have	AUX
easat-10607	149	34	joined	join	VERB
easat-10607	149	35	various	various	ADJ
easat-10607	149	36	industry	industry	NOUN
easat-10607	149	37	associations	association	NOUN
easat-10607	149	38	to	to	PART
easat-10607	149	39	enhance	enhance	VERB
easat-10607	149	40	its	its	PRON
easat-10607	149	41	sustainability	sustainability	NOUN
easat-10607	149	42	goals	goal	NOUN
easat-10607	149	43	.	.	PUNCT
easat-10607	150	1	inpex	inpex	PROPN
easat-10607	150	2	is	be	AUX
easat-10607	150	3	currently	currently	ADV
easat-10607	150	4	a	a	DET
easat-10607	150	5	member	member	NOUN
easat-10607	150	6	of	of	ADP
easat-10607	150	7	several	several	ADJ
easat-10607	150	8	associations	association	NOUN
easat-10607	150	9	,	,	PUNCT
easat-10607	150	10	including	include	VERB
easat-10607	150	11	the	the	DET
easat-10607	150	12	international	international	ADJ
easat-10607	150	13	association	association	NOUN
easat-10607	150	14	of	of	ADP
easat-10607	150	15	oil	oil	NOUN
easat-10607	150	16	&	&	CCONJ
easat-10607	150	17	gas	gas	NOUN
easat-10607	150	18	producers	producer	NOUN
easat-10607	150	19	(	(	PUNCT
easat-10607	150	20	iogp	iogp	NOUN
easat-10607	150	21	)	)	PUNCT
easat-10607	150	22	,	,	PUNCT
easat-10607	150	23	australian	australian	ADJ
easat-10607	150	24	energy	energy	NOUN
easat-10607	150	25	producers	producer	NOUN
easat-10607	150	26	,	,	PUNCT
easat-10607	150	27	and	and	CCONJ
easat-10607	150	28	ipieca	ipieca	NOUN
easat-10607	150	29	.	.	PUNCT
easat-10607	151	1	the	the	DET
easat-10607	151	2	company	company	NOUN
easat-10607	151	3	's	's	PART
easat-10607	151	4	goal	goal	NOUN
easat-10607	151	5	in	in	ADP
easat-10607	151	6	joining	join	VERB
easat-10607	151	7	these	these	DET
easat-10607	151	8	associations	association	NOUN
easat-10607	151	9	is	be	AUX
easat-10607	151	10	to	to	PART
easat-10607	151	11	improve	improve	VERB
easat-10607	151	12	its	its	PRON
easat-10607	151	13	business	business	NOUN
easat-10607	151	14	practices	practice	NOUN
easat-10607	151	15	,	,	PUNCT
easat-10607	151	16	which	which	PRON
easat-10607	151	17	will	will	AUX
easat-10607	151	18	certainly	certainly	ADV
easat-10607	151	19	impact	impact	VERB
easat-10607	151	20	the	the	DET
easat-10607	151	21	company	company	NOUN
easat-10607	151	22	's	's	PART
easat-10607	151	23	social	social	ADJ
easat-10607	151	24	performance	performance	NOUN
easat-10607	151	25	,	,	PUNCT
easat-10607	151	26	including	include	VERB
easat-10607	151	27	governance	governance	NOUN
easat-10607	151	28	,	,	PUNCT
easat-10607	151	29	environmental	environmental	ADJ
easat-10607	151	30	,	,	PUNCT
easat-10607	151	31	economic	economic	ADJ
easat-10607	151	32	,	,	PUNCT
easat-10607	151	33	and	and	CCONJ
easat-10607	151	34	security	security	NOUN
easat-10607	151	35	performance	performance	NOUN
easat-10607	151	36	.	.	PUNCT
easat-10607	152	1	furthermore	furthermore	ADV
easat-10607	152	2	,	,	PUNCT
easat-10607	152	3	each	each	PRON
easat-10607	152	4	of	of	ADP
easat-10607	152	5	these	these	DET
easat-10607	152	6	associations	association	NOUN
easat-10607	152	7	is	be	AUX
easat-10607	152	8	positioned	position	VERB
easat-10607	152	9	to	to	PART
easat-10607	152	10	support	support	VERB
easat-10607	152	11	the	the	DET
easat-10607	152	12	energy	energy	NOUN
easat-10607	152	13	transition	transition	NOUN
easat-10607	152	14	consistent	consistent	ADJ
easat-10607	152	15	with	with	ADP
easat-10607	152	16	the	the	DET
easat-10607	152	17	goals	goal	NOUN
easat-10607	152	18	of	of	ADP
easat-10607	152	19	the	the	DET
easat-10607	152	20	paris	paris	PROPN
easat-10607	152	21	agreement	agreement	NOUN
easat-10607	152	22	.	.	PUNCT
easat-10607	153	1	4.5	4.5	NUM
easat-10607	153	2	.	.	PUNCT
easat-10607	153	3	regulator	regulator	NOUN
easat-10607	153	4	significantly	significantly	ADV
easat-10607	153	5	influences	influence	VERB
easat-10607	153	6	sustainability	sustainability	NOUN
easat-10607	153	7	reporting	report	VERB
easat-10607	153	8	this	this	DET
easat-10607	153	9	study	study	NOUN
easat-10607	153	10	examines	examine	VERB
easat-10607	153	11	the	the	DET
easat-10607	153	12	role	role	NOUN
easat-10607	153	13	of	of	ADP
easat-10607	153	14	the	the	DET
easat-10607	153	15	regulator	regulator	NOUN
easat-10607	153	16	,	,	PUNCT
easat-10607	153	17	the	the	DET
easat-10607	153	18	financial	financial	ADJ
easat-10607	153	19	services	service	NOUN
easat-10607	153	20	authority	authority	NOUN
easat-10607	153	21	(	(	PUNCT
easat-10607	153	22	ojk	ojk	NOUN
easat-10607	153	23	)	)	PUNCT
easat-10607	153	24	,	,	PUNCT
easat-10607	153	25	in	in	ADP
easat-10607	153	26	influencing	influence	VERB
easat-10607	153	27	sustainability	sustainability	NOUN
easat-10607	153	28	reporting	reporting	NOUN
easat-10607	153	29	by	by	ADP
easat-10607	153	30	manufacturing	manufacturing	NOUN
easat-10607	153	31	,	,	PUNCT
easat-10607	153	32	financial	financial	ADJ
easat-10607	153	33	,	,	PUNCT
easat-10607	153	34	hotel	hotel	NOUN
easat-10607	153	35	,	,	PUNCT
easat-10607	153	36	and	and	CCONJ
easat-10607	153	37	restaurant	restaurant	NOUN
easat-10607	153	38	companies	company	NOUN
easat-10607	153	39	listed	list	VERB
easat-10607	153	40	on	on	ADP
easat-10607	153	41	the	the	DET
easat-10607	153	42	indonesia	indonesia	PROPN
easat-10607	153	43	stock	stock	PROPN
easat-10607	153	44	exchange	exchange	PROPN
easat-10607	153	45	(	(	PUNCT
easat-10607	153	46	idx	idx	PROPN
easat-10607	153	47	)	)	PUNCT
easat-10607	153	48	.	.	PUNCT
easat-10607	154	1	the	the	DET
easat-10607	154	2	results	result	NOUN
easat-10607	154	3	indicate	indicate	VERB
easat-10607	154	4	that	that	SCONJ
easat-10607	154	5	the	the	DET
easat-10607	154	6	ojk	ojk	NOUN
easat-10607	154	7	,	,	PUNCT
easat-10607	154	8	through	through	ADP
easat-10607	154	9	seojk	seojk	NOUN
easat-10607	154	10	16/2021	16/2021	NUM
easat-10607	154	11	,	,	PUNCT
easat-10607	154	12	has	have	AUX
easat-10607	154	13	significantly	significantly	ADV
easat-10607	154	14	influenced	influence	VERB
easat-10607	154	15	corporate	corporate	ADJ
easat-10607	154	16	sustainability	sustainability	NOUN
easat-10607	154	17	reporting	reporting	NOUN
easat-10607	154	18	.	.	PUNCT
easat-10607	155	1	several	several	ADJ
easat-10607	155	2	studies	study	NOUN
easat-10607	155	3	have	have	AUX
easat-10607	155	4	shown	show	VERB
easat-10607	155	5	that	that	SCONJ
easat-10607	155	6	regulators	regulator	NOUN
easat-10607	155	7	significantly	significantly	ADV
easat-10607	155	8	influence	influence	VERB
easat-10607	155	9	sustainability	sustainability	NOUN
easat-10607	155	10	reporting	report	VERB
easat-10607	155	11	through	through	ADP
easat-10607	155	12	the	the	DET
easat-10607	155	13	development	development	NOUN
easat-10607	155	14	of	of	ADP
easat-10607	155	15	sustainability	sustainability	NOUN
easat-10607	155	16	policies	policy	NOUN
easat-10607	155	17	or	or	CCONJ
easat-10607	155	18	standards	standard	NOUN
easat-10607	155	19	[	[	X
easat-10607	155	20	9	9	NUM
easat-10607	155	21	,	,	PUNCT
easat-10607	155	22	22	22	NUM
easat-10607	155	23	,	,	PUNCT
easat-10607	155	24	23	23	NUM
easat-10607	155	25	]	]	PUNCT
easat-10607	155	26	.	.	PUNCT
easat-10607	156	1	strengthening	strengthen	VERB
easat-10607	156	2	institutions	institution	NOUN
easat-10607	156	3	and	and	CCONJ
easat-10607	156	4	governance	governance	NOUN
easat-10607	156	5	,	,	PUNCT
easat-10607	156	6	implementing	implement	VERB
easat-10607	156	7	mandatory	mandatory	ADJ
easat-10607	156	8	reporting	reporting	NOUN
easat-10607	156	9	systems	system	NOUN
easat-10607	156	10	,	,	PUNCT
easat-10607	156	11	increasing	increase	VERB
easat-10607	156	12	the	the	DET
easat-10607	156	13	presence	presence	NOUN
easat-10607	156	14	of	of	ADP
easat-10607	156	15	women	woman	NOUN
easat-10607	156	16	on	on	ADP
easat-10607	156	17	company	company	NOUN
easat-10607	156	18	boards	board	NOUN
easat-10607	156	19	of	of	ADP
easat-10607	156	20	directors	director	NOUN
easat-10607	156	21	,	,	PUNCT
easat-10607	156	22	utilizing	utilize	VERB
easat-10607	156	23	cutting	cutting	NOUN
easat-10607	156	24	-	-	PUNCT
easat-10607	156	25	edge	edge	NOUN
easat-10607	156	26	technology	technology	NOUN
easat-10607	156	27	,	,	PUNCT
easat-10607	156	28	increasing	increase	VERB
easat-10607	156	29	capacity	capacity	NOUN
easat-10607	156	30	among	among	ADP
easat-10607	156	31	various	various	ADJ
easat-10607	156	32	stakeholders	stakeholder	NOUN
easat-10607	156	33	,	,	PUNCT
easat-10607	156	34	increasing	increase	VERB
easat-10607	156	35	awareness	awareness	NOUN
easat-10607	156	36	of	of	ADP
easat-10607	156	37	sustainability	sustainability	NOUN
easat-10607	156	38	issues	issue	NOUN
easat-10607	156	39	,	,	PUNCT
easat-10607	156	40	and	and	CCONJ
easat-10607	156	41	integrating	integrate	VERB
easat-10607	156	42	sustainability	sustainability	NOUN
easat-10607	156	43	reporting	reporting	NOUN
easat-10607	156	44	into	into	ADP
easat-10607	156	45	company	company	NOUN
easat-10607	156	46	strategies	strategy	NOUN
easat-10607	156	47	are	be	AUX
easat-10607	156	48	suggested	suggest	VERB
easat-10607	156	49	to	to	PART
easat-10607	156	50	be	be	AUX
easat-10607	156	51	part	part	NOUN
easat-10607	156	52	of	of	ADP
easat-10607	156	53	the	the	DET
easat-10607	156	54	obligations	obligation	NOUN
easat-10607	156	55	of	of	ADP
easat-10607	156	56	listed	list	VERB
easat-10607	156	57	companies	company	NOUN
easat-10607	156	58	to	to	PART
easat-10607	156	59	legitimize	legitimize	VERB
easat-10607	156	60	their	their	PRON
easat-10607	156	61	existence	existence	NOUN
easat-10607	156	62	[	[	X
easat-10607	156	63	23	23	NUM
easat-10607	156	64	]	]	PUNCT
easat-10607	156	65	.	.	PUNCT
easat-10607	157	1	4.6	4.6	NUM
easat-10607	157	2	.	.	PUNCT
easat-10607	158	1	industry	industry	NOUN
easat-10607	158	2	associations	association	NOUN
easat-10607	158	3	significantly	significantly	ADV
easat-10607	158	4	mediate	mediate	VERB
easat-10607	158	5	the	the	DET
easat-10607	158	6	effect	effect	NOUN
easat-10607	158	7	of	of	ADP
easat-10607	158	8	corporate	corporate	ADJ
easat-10607	158	9	governance	governance	NOUN
easat-10607	158	10	on	on	ADP
easat-10607	158	11	sustainability	sustainability	NOUN
easat-10607	158	12	reporting	report	VERB
easat-10607	158	13	the	the	DET
easat-10607	158	14	results	result	NOUN
easat-10607	158	15	of	of	ADP
easat-10607	158	16	this	this	DET
easat-10607	158	17	study	study	NOUN
easat-10607	158	18	indicate	indicate	VERB
easat-10607	158	19	that	that	SCONJ
easat-10607	158	20	industry	industry	NOUN
easat-10607	158	21	associations	association	NOUN
easat-10607	158	22	significantly	significantly	ADV
easat-10607	158	23	mediate	mediate	VERB
easat-10607	158	24	the	the	DET
easat-10607	158	25	influence	influence	NOUN
easat-10607	158	26	of	of	ADP
easat-10607	158	27	corporate	corporate	ADJ
easat-10607	158	28	governance	governance	NOUN
easat-10607	158	29	on	on	ADP
easat-10607	158	30	sustainability	sustainability	NOUN
easat-10607	158	31	reporting	reporting	NOUN
easat-10607	158	32	.	.	PUNCT
easat-10607	159	1	this	this	PRON
easat-10607	159	2	is	be	AUX
easat-10607	159	3	evidenced	evidence	VERB
easat-10607	159	4	by	by	ADP
easat-10607	159	5	the	the	DET
easat-10607	159	6	activities	activity	NOUN
easat-10607	159	7	of	of	ADP
easat-10607	159	8	one	one	NUM
easat-10607	159	9	of	of	ADP
easat-10607	159	10	the	the	DET
easat-10607	159	11	industry	industry	NOUN
easat-10607	159	12	associations	association	NOUN
easat-10607	159	13	,	,	PUNCT
easat-10607	159	14	apindo	apindo	NOUN
easat-10607	159	15	(	(	PUNCT
easat-10607	159	16	indonesian	indonesian	ADJ
easat-10607	159	17	employers	employer	NOUN
easat-10607	159	18	'	'	PART
easat-10607	159	19	association	association	NOUN
easat-10607	159	20	)	)	PUNCT
easat-10607	159	21	,	,	PUNCT
easat-10607	159	22	which	which	PRON
easat-10607	159	23	held	hold	VERB
easat-10607	159	24	a	a	DET
easat-10607	159	25	sustainability	sustainability	NOUN
easat-10607	159	26	seminar	seminar	NOUN
easat-10607	159	27	:	:	PUNCT
easat-10607	159	28	paving	pave	VERB
easat-10607	159	29	the	the	DET
easat-10607	159	30	path	path	NOUN
easat-10607	159	31	to	to	ADP
easat-10607	159	32	a	a	DET
easat-10607	159	33	sustainable	sustainable	ADJ
easat-10607	159	34	future	future	NOUN
easat-10607	159	35	on	on	ADP
easat-10607	159	36	august	august	PROPN
easat-10607	159	37	8	8	NUM
easat-10607	159	38	,	,	PUNCT
easat-10607	159	39	2024	2024	NUM
easat-10607	159	40	.	.	PUNCT
easat-10607	160	1	at	at	ADP
easat-10607	160	2	the	the	DET
easat-10607	160	3	seminar	seminar	NOUN
easat-10607	160	4	,	,	PUNCT
easat-10607	160	5	apindo	apindo	NOUN
easat-10607	160	6	's	's	PART
easat-10607	160	7	head	head	NOUN
easat-10607	160	8	of	of	ADP
easat-10607	160	9	investment	investment	NOUN
easat-10607	160	10	,	,	PUNCT
easat-10607	160	11	pandu	pandu	NOUN
easat-10607	160	12	sjahrir	sjahrir	NOUN
easat-10607	160	13	,	,	PUNCT
easat-10607	160	14	in	in	ADP
easat-10607	160	15	his	his	PRON
easat-10607	160	16	keynote	keynote	NOUN
easat-10607	160	17	speech	speech	NOUN
easat-10607	160	18	,	,	PUNCT
easat-10607	160	19	stated	state	VERB
easat-10607	160	20	that	that	SCONJ
easat-10607	160	21	apindo	apindo	NOUN
easat-10607	160	22	and	and	CCONJ
easat-10607	160	23	idx	idx	NOUN
easat-10607	160	24	have	have	AUX
easat-10607	160	25	played	play	VERB
easat-10607	160	26	a	a	DET
easat-10607	160	27	crucial	crucial	ADJ
easat-10607	160	28	role	role	NOUN
easat-10607	160	29	in	in	ADP
easat-10607	160	30	promoting	promote	VERB
easat-10607	160	31	sustainable	sustainable	ADJ
easat-10607	160	32	practices	practice	NOUN
easat-10607	160	33	.	.	PUNCT
easat-10607	161	1	by	by	ADP
easat-10607	161	2	setting	set	VERB
easat-10607	161	3	standards	standard	NOUN
easat-10607	161	4	and	and	CCONJ
easat-10607	161	5	encouraging	encourage	VERB
easat-10607	161	6	transparency	transparency	NOUN
easat-10607	161	7	,	,	PUNCT
easat-10607	161	8	they	they	PRON
easat-10607	161	9	help	help	VERB
easat-10607	161	10	create	create	VERB
easat-10607	161	11	a	a	DET
easat-10607	161	12	more	more	ADV
easat-10607	161	13	responsible	responsible	ADJ
easat-10607	161	14	and	and	CCONJ
easat-10607	161	15	sustainable	sustainable	ADJ
easat-10607	161	16	business	business	NOUN
easat-10607	161	17	environment	environment	NOUN
easat-10607	161	18	.	.	PUNCT
easat-10607	162	1	4.7	4.7	NUM
easat-10607	162	2	.	.	PUNCT
easat-10607	162	3	regulator	regulator	NOUN
easat-10607	162	4	significantly	significantly	ADV
easat-10607	162	5	mediates	mediate	VERB
easat-10607	162	6	the	the	DET
easat-10607	162	7	effect	effect	NOUN
easat-10607	162	8	of	of	ADP
easat-10607	162	9	corporate	corporate	ADJ
easat-10607	162	10	governance	governance	NOUN
easat-10607	162	11	on	on	ADP
easat-10607	162	12	sustainability	sustainability	NOUN
easat-10607	162	13	reporting	report	VERB
easat-10607	162	14	the	the	DET
easat-10607	162	15	regulator	regulator	NOUN
easat-10607	162	16	in	in	ADP
easat-10607	162	17	this	this	DET
easat-10607	162	18	study	study	NOUN
easat-10607	162	19	mediates	mediate	VERB
easat-10607	162	20	the	the	DET
easat-10607	162	21	influence	influence	NOUN
easat-10607	162	22	of	of	ADP
easat-10607	162	23	corporate	corporate	ADJ
easat-10607	162	24	governance	governance	NOUN
easat-10607	162	25	on	on	ADP
easat-10607	162	26	sustainability	sustainability	NOUN
easat-10607	162	27	reporting	reporting	NOUN
easat-10607	162	28	.	.	PUNCT
easat-10607	163	1	the	the	DET
easat-10607	163	2	regulator	regulator	NOUN
easat-10607	163	3	in	in	ADP
easat-10607	163	4	this	this	DET
easat-10607	163	5	study	study	NOUN
easat-10607	163	6	is	be	AUX
easat-10607	163	7	the	the	DET
easat-10607	163	8	financial	financial	ADJ
easat-10607	163	9	services	service	NOUN
easat-10607	163	10	authority	authority	NOUN
easat-10607	163	11	(	(	PUNCT
easat-10607	163	12	ojk	ojk	NOUN
easat-10607	163	13	)	)	PUNCT
easat-10607	163	14	.	.	PUNCT
easat-10607	164	1	the	the	DET
easat-10607	164	2	financial	financial	PROPN
easat-10607	164	3	services	service	NOUN
easat-10607	164	4	authority	authority	NOUN
easat-10607	164	5	(	(	PUNCT
easat-10607	164	6	ojk	ojk	NOUN
easat-10607	164	7	)	)	PUNCT
easat-10607	164	8	was	be	AUX
easat-10607	164	9	chosen	choose	VERB
easat-10607	164	10	because	because	SCONJ
easat-10607	164	11	it	it	PRON
easat-10607	164	12	acts	act	VERB
easat-10607	164	13	as	as	ADP
easat-10607	164	14	a	a	DET
easat-10607	164	15	regulator	regulator	NOUN
easat-10607	164	16	and	and	CCONJ
easat-10607	164	17	supervisor	supervisor	NOUN
easat-10607	164	18	,	,	PUNCT
easat-10607	164	19	encouraging	encourage	VERB
easat-10607	164	20	the	the	DET
easat-10607	164	21	implementation	implementation	NOUN
easat-10607	164	22	of	of	ADP
easat-10607	164	23	sustainable	sustainable	ADJ
easat-10607	164	24	governance	governance	NOUN
easat-10607	164	25	and	and	CCONJ
easat-10607	164	26	issuing	issue	VERB
easat-10607	164	27	regulations	regulation	NOUN
easat-10607	164	28	such	such	ADJ
easat-10607	164	29	as	as	ADP
easat-10607	164	30	seojk	seojk	NOUN
easat-10607	164	31	16/2021	16/2021	NUM
easat-10607	164	32	,	,	PUNCT
easat-10607	164	33	which	which	PRON
easat-10607	164	34	mandates	mandate	VERB
easat-10607	164	35	the	the	DET
easat-10607	164	36	presentation	presentation	NOUN
easat-10607	164	37	of	of	ADP
easat-10607	164	38	sustainability	sustainability	NOUN
easat-10607	164	39	reports	report	NOUN
easat-10607	164	40	as	as	ADP
easat-10607	164	41	part	part	NOUN
easat-10607	164	42	of	of	ADP
easat-10607	164	43	the	the	DET
easat-10607	164	44	annual	annual	ADJ
easat-10607	164	45	reports	report	NOUN
easat-10607	164	46	of	of	ADP
easat-10607	164	47	public	public	ADJ
easat-10607	164	48	companies	company	NOUN
easat-10607	164	49	.	.	PUNCT
easat-10607	165	1	the	the	DET
easat-10607	165	2	ojk	ojk	NOUN
easat-10607	165	3	's	's	PART
easat-10607	165	4	role	role	NOUN
easat-10607	165	5	is	be	AUX
easat-10607	165	6	to	to	PART
easat-10607	165	7	create	create	VERB
easat-10607	165	8	an	an	DET
easat-10607	165	9	ecosystem	ecosystem	NOUN
easat-10607	165	10	that	that	PRON
easat-10607	165	11	supports	support	VERB
easat-10607	165	12	companies	company	NOUN
easat-10607	165	13	in	in	ADP
easat-10607	165	14	implementing	implement	VERB
easat-10607	165	15	good	good	ADJ
easat-10607	165	16	governance	governance	NOUN
easat-10607	165	17	so	so	SCONJ
easat-10607	165	18	they	they	PRON
easat-10607	165	19	can	can	AUX
easat-10607	165	20	present	present	VERB
easat-10607	165	21	quality	quality	NOUN
easat-10607	165	22	sustainability	sustainability	NOUN
easat-10607	165	23	reports	report	NOUN
easat-10607	165	24	.	.	PUNCT
easat-10607	166	1	the	the	DET
easat-10607	166	2	significance	significance	NOUN
easat-10607	166	3	of	of	ADP
easat-10607	166	4	the	the	DET
easat-10607	166	5	ojk	ojk	NOUN
easat-10607	166	6	's	's	PART
easat-10607	166	7	role	role	NOUN
easat-10607	166	8	in	in	ADP
easat-10607	166	9	mediating	mediate	VERB
easat-10607	166	10	the	the	DET
easat-10607	166	11	1187	1187	NUM
easat-10607	166	12	edelweiss	edelweiss	PROPN
easat-10607	166	13	applied	apply	VERB
easat-10607	166	14	science	science	NOUN
easat-10607	166	15	and	and	CCONJ
easat-10607	166	16	technology	technology	NOUN
easat-10607	166	17	issn	issn	PROPN
easat-10607	166	18	:	:	PUNCT
easat-10607	166	19	2576	2576	NUM
easat-10607	166	20	-	-	SYM
easat-10607	166	21	8484	8484	NUM
easat-10607	166	22	vol	vol	NOUN
easat-10607	166	23	.	.	PROPN
easat-10607	167	1	9	9	NUM
easat-10607	167	2	,	,	PUNCT
easat-10607	167	3	no	no	INTJ
easat-10607	167	4	.	.	NOUN
easat-10607	167	5	10	10	NUM
easat-10607	167	6	:	:	SYM
easat-10607	167	7	1181	1181	NUM
easat-10607	167	8	-	-	SYM
easat-10607	167	9	1188	1188	NUM
easat-10607	167	10	,	,	PUNCT
easat-10607	167	11	2025	2025	NUM
easat-10607	167	12	doi	doi	NOUN
easat-10607	167	13	:	:	PUNCT
easat-10607	167	14	10.55214/2576	10.55214/2576	NUM
easat-10607	167	15	-	-	PUNCT
easat-10607	167	16	8484.v9i10.10607	8484.v9i10.10607	VERB
easat-10607	167	17	©	©	PROPN
easat-10607	167	18	2025	2025	NUM
easat-10607	167	19	by	by	ADP
easat-10607	167	20	the	the	DET
easat-10607	167	21	authors	author	NOUN
easat-10607	167	22	;	;	PUNCT
easat-10607	167	23	licensee	licensee	PROPN
easat-10607	167	24	learning	learn	VERB
easat-10607	167	25	gate	gate	NOUN
easat-10607	167	26	influence	influence	NOUN
easat-10607	167	27	of	of	ADP
easat-10607	167	28	corporate	corporate	ADJ
easat-10607	167	29	governance	governance	NOUN
easat-10607	167	30	on	on	ADP
easat-10607	167	31	sustainability	sustainability	NOUN
easat-10607	167	32	reporting	reporting	NOUN
easat-10607	167	33	is	be	AUX
easat-10607	167	34	examined	examine	VERB
easat-10607	167	35	in	in	ADP
easat-10607	167	36	this	this	DET
easat-10607	167	37	study	study	NOUN
easat-10607	167	38	by	by	ADP
easat-10607	167	39	analyzing	analyze	VERB
easat-10607	167	40	the	the	DET
easat-10607	167	41	implementation	implementation	NOUN
easat-10607	167	42	of	of	ADP
easat-10607	167	43	seojk	seojk	NOUN
easat-10607	167	44	16/2021	16/2021	NUM
easat-10607	167	45	in	in	ADP
easat-10607	167	46	manufacturing	manufacturing	NOUN
easat-10607	167	47	,	,	PUNCT
easat-10607	167	48	financial	financial	ADJ
easat-10607	167	49	,	,	PUNCT
easat-10607	167	50	hotel	hotel	NOUN
easat-10607	167	51	,	,	PUNCT
easat-10607	167	52	and	and	CCONJ
easat-10607	167	53	restaurant	restaurant	NOUN
easat-10607	167	54	companies	company	NOUN
easat-10607	167	55	,	,	PUNCT
easat-10607	167	56	which	which	PRON
easat-10607	167	57	are	be	AUX
easat-10607	167	58	the	the	DET
easat-10607	167	59	subjects	subject	NOUN
easat-10607	167	60	of	of	ADP
easat-10607	167	61	this	this	DET
easat-10607	167	62	study	study	NOUN
easat-10607	167	63	.	.	PUNCT
easat-10607	168	1	5	5	X
easat-10607	168	2	.	.	X
easat-10607	168	3	conclusion	conclusion	NOUN
easat-10607	168	4	this	this	DET
easat-10607	168	5	study	study	NOUN
easat-10607	168	6	aims	aim	VERB
easat-10607	168	7	to	to	PART
easat-10607	168	8	examine	examine	VERB
easat-10607	168	9	the	the	DET
easat-10607	168	10	role	role	NOUN
easat-10607	168	11	of	of	ADP
easat-10607	168	12	industry	industry	NOUN
easat-10607	168	13	associations	association	NOUN
easat-10607	168	14	and	and	CCONJ
easat-10607	168	15	regulators	regulator	NOUN
easat-10607	168	16	in	in	ADP
easat-10607	168	17	mediating	mediate	VERB
easat-10607	168	18	the	the	DET
easat-10607	168	19	influence	influence	NOUN
easat-10607	168	20	of	of	ADP
easat-10607	168	21	corporate	corporate	ADJ
easat-10607	168	22	governance	governance	NOUN
easat-10607	168	23	on	on	ADP
easat-10607	168	24	sustainability	sustainability	NOUN
easat-10607	168	25	reporting	reporting	NOUN
easat-10607	168	26	.	.	PUNCT
easat-10607	169	1	corporate	corporate	ADJ
easat-10607	169	2	governance	governance	NOUN
easat-10607	169	3	in	in	ADP
easat-10607	169	4	this	this	DET
easat-10607	169	5	study	study	NOUN
easat-10607	169	6	is	be	AUX
easat-10607	169	7	measured	measure	VERB
easat-10607	169	8	by	by	ADP
easat-10607	169	9	the	the	DET
easat-10607	169	10	meeting	meeting	NOUN
easat-10607	169	11	activity	activity	NOUN
easat-10607	169	12	of	of	ADP
easat-10607	169	13	the	the	DET
easat-10607	169	14	board	board	NOUN
easat-10607	169	15	of	of	ADP
easat-10607	169	16	directors	director	NOUN
easat-10607	169	17	,	,	PUNCT
easat-10607	169	18	the	the	DET
easat-10607	169	19	board	board	NOUN
easat-10607	169	20	of	of	ADP
easat-10607	169	21	commissioners	commissioner	NOUN
easat-10607	169	22	,	,	PUNCT
easat-10607	169	23	and	and	CCONJ
easat-10607	169	24	the	the	DET
easat-10607	169	25	audit	audit	NOUN
easat-10607	169	26	committee	committee	NOUN
easat-10607	169	27	.	.	PUNCT
easat-10607	170	1	industry	industry	NOUN
easat-10607	170	2	associations	association	NOUN
easat-10607	170	3	are	be	AUX
easat-10607	170	4	also	also	ADV
easat-10607	170	5	measured	measure	VERB
easat-10607	170	6	by	by	ADP
easat-10607	170	7	the	the	DET
easat-10607	170	8	number	number	NOUN
easat-10607	170	9	of	of	ADP
easat-10607	170	10	meetings	meeting	NOUN
easat-10607	170	11	held	hold	VERB
easat-10607	170	12	with	with	ADP
easat-10607	170	13	their	their	PRON
easat-10607	170	14	members	member	NOUN
easat-10607	170	15	.	.	PUNCT
easat-10607	171	1	the	the	DET
easat-10607	171	2	regulator	regulator	NOUN
easat-10607	171	3	in	in	ADP
easat-10607	171	4	this	this	DET
easat-10607	171	5	study	study	NOUN
easat-10607	171	6	is	be	AUX
easat-10607	171	7	the	the	DET
easat-10607	171	8	financial	financial	ADJ
easat-10607	171	9	services	service	NOUN
easat-10607	171	10	authority	authority	NOUN
easat-10607	171	11	(	(	PUNCT
easat-10607	171	12	ojk	ojk	NOUN
easat-10607	171	13	)	)	PUNCT
easat-10607	171	14	.	.	PUNCT
easat-10607	172	1	ojk	ojk	NOUN
easat-10607	172	2	was	be	AUX
easat-10607	172	3	chosen	choose	VERB
easat-10607	172	4	because	because	SCONJ
easat-10607	172	5	it	it	PRON
easat-10607	172	6	has	have	AUX
easat-10607	172	7	issued	issue	VERB
easat-10607	172	8	seojk	seojk	NOUN
easat-10607	172	9	16/2021	16/2021	NUM
easat-10607	172	10	,	,	PUNCT
easat-10607	172	11	which	which	PRON
easat-10607	172	12	requires	require	VERB
easat-10607	172	13	public	public	ADJ
easat-10607	172	14	companies	company	NOUN
easat-10607	172	15	to	to	PART
easat-10607	172	16	present	present	VERB
easat-10607	172	17	sustainability	sustainability	NOUN
easat-10607	172	18	reports	report	NOUN
easat-10607	172	19	as	as	ADP
easat-10607	172	20	part	part	NOUN
easat-10607	172	21	of	of	ADP
easat-10607	172	22	their	their	PRON
easat-10607	172	23	annual	annual	ADJ
easat-10607	172	24	reports	report	NOUN
easat-10607	172	25	.	.	PUNCT
easat-10607	173	1	sustainability	sustainability	NOUN
easat-10607	173	2	reporting	reporting	NOUN
easat-10607	173	3	in	in	ADP
easat-10607	173	4	this	this	DET
easat-10607	173	5	study	study	NOUN
easat-10607	173	6	is	be	AUX
easat-10607	173	7	measured	measure	VERB
easat-10607	173	8	using	use	VERB
easat-10607	173	9	the	the	DET
easat-10607	173	10	sustainability	sustainability	NOUN
easat-10607	173	11	report	report	NOUN
easat-10607	173	12	disclosure	disclosure	NOUN
easat-10607	173	13	index	index	NOUN
easat-10607	173	14	(	(	PUNCT
easat-10607	173	15	srdi	srdi	NOUN
easat-10607	173	16	)	)	PUNCT
easat-10607	173	17	based	base	VERB
easat-10607	173	18	on	on	ADP
easat-10607	173	19	the	the	DET
easat-10607	173	20	2021	2021	NUM
easat-10607	173	21	gri	gri	NOUN
easat-10607	173	22	standards	standard	NOUN
easat-10607	173	23	.	.	PUNCT
easat-10607	174	1	the	the	DET
easat-10607	174	2	results	result	NOUN
easat-10607	174	3	of	of	ADP
easat-10607	174	4	the	the	DET
easat-10607	174	5	study	study	NOUN
easat-10607	174	6	indicate	indicate	VERB
easat-10607	174	7	that	that	SCONJ
easat-10607	174	8	all	all	DET
easat-10607	174	9	hypotheses	hypothesis	NOUN
easat-10607	174	10	testing	test	VERB
easat-10607	174	11	the	the	DET
easat-10607	174	12	direct	direct	ADJ
easat-10607	174	13	and	and	CCONJ
easat-10607	174	14	indirect	indirect	ADJ
easat-10607	174	15	effects	effect	NOUN
easat-10607	174	16	of	of	ADP
easat-10607	174	17	corporate	corporate	ADJ
easat-10607	174	18	governance	governance	NOUN
easat-10607	174	19	on	on	ADP
easat-10607	174	20	sustainability	sustainability	NOUN
easat-10607	174	21	reporting	reporting	NOUN
easat-10607	174	22	are	be	AUX
easat-10607	174	23	proven	prove	VERB
easat-10607	174	24	significant	significant	ADJ
easat-10607	174	25	.	.	PUNCT
easat-10607	175	1	several	several	ADJ
easat-10607	175	2	industry	industry	NOUN
easat-10607	175	3	associations	association	NOUN
easat-10607	175	4	,	,	PUNCT
easat-10607	175	5	such	such	ADJ
easat-10607	175	6	as	as	ADP
easat-10607	175	7	the	the	DET
easat-10607	175	8	indonesian	indonesian	ADJ
easat-10607	175	9	textile	textile	PROPN
easat-10607	175	10	association	association	PROPN
easat-10607	175	11	(	(	PUNCT
easat-10607	175	12	api	api	NOUN
easat-10607	175	13	)	)	PUNCT
easat-10607	175	14	and	and	CCONJ
easat-10607	175	15	the	the	DET
easat-10607	175	16	indonesian	indonesian	ADJ
easat-10607	175	17	employers	employers	PROPN
easat-10607	175	18	association	association	PROPN
easat-10607	175	19	(	(	PUNCT
easat-10607	175	20	apindo	apindo	PROPN
easat-10607	175	21	)	)	PUNCT
easat-10607	175	22	,	,	PUNCT
easat-10607	175	23	have	have	AUX
easat-10607	175	24	proven	prove	VERB
easat-10607	175	25	to	to	PART
easat-10607	175	26	be	be	AUX
easat-10607	175	27	instrumental	instrumental	ADJ
easat-10607	175	28	in	in	ADP
easat-10607	175	29	bridging	bridge	VERB
easat-10607	175	30	the	the	DET
easat-10607	175	31	desires	desire	NOUN
easat-10607	175	32	of	of	ADP
easat-10607	175	33	their	their	PRON
easat-10607	175	34	members	member	NOUN
easat-10607	175	35	with	with	ADP
easat-10607	175	36	regulators	regulator	NOUN
easat-10607	175	37	so	so	SCONJ
easat-10607	175	38	that	that	SCONJ
easat-10607	175	39	the	the	DET
easat-10607	175	40	established	establish	VERB
easat-10607	175	41	regulations	regulation	NOUN
easat-10607	175	42	are	be	AUX
easat-10607	175	43	relevant	relevant	ADJ
easat-10607	175	44	to	to	ADP
easat-10607	175	45	their	their	PRON
easat-10607	175	46	practices	practice	NOUN
easat-10607	175	47	.	.	PUNCT
easat-10607	176	1	furthermore	furthermore	ADV
easat-10607	176	2	,	,	PUNCT
easat-10607	176	3	inpex	inpex	ADJ
easat-10607	176	4	,	,	PUNCT
easat-10607	176	5	an	an	DET
easat-10607	176	6	oil	oil	NOUN
easat-10607	176	7	and	and	CCONJ
easat-10607	176	8	gas	gas	NOUN
easat-10607	176	9	company	company	NOUN
easat-10607	176	10	,	,	PUNCT
easat-10607	176	11	has	have	AUX
easat-10607	176	12	joined	join	VERB
easat-10607	176	13	the	the	DET
easat-10607	176	14	international	international	ADJ
easat-10607	176	15	association	association	NOUN
easat-10607	176	16	of	of	ADP
easat-10607	176	17	oil	oil	NOUN
easat-10607	176	18	&	&	CCONJ
easat-10607	176	19	gas	gas	NOUN
easat-10607	176	20	producers	producer	NOUN
easat-10607	176	21	(	(	PUNCT
easat-10607	176	22	iogp	iogp	NOUN
easat-10607	176	23	)	)	PUNCT
easat-10607	176	24	,	,	PUNCT
easat-10607	176	25	the	the	DET
easat-10607	176	26	australian	australian	ADJ
easat-10607	176	27	energy	energy	NOUN
easat-10607	176	28	producers	producer	NOUN
easat-10607	176	29	,	,	PUNCT
easat-10607	176	30	and	and	CCONJ
easat-10607	176	31	ipieca	ipieca	NOUN
easat-10607	176	32	,	,	PUNCT
easat-10607	176	33	with	with	ADP
easat-10607	176	34	the	the	DET
easat-10607	176	35	aim	aim	NOUN
easat-10607	176	36	of	of	ADP
easat-10607	176	37	improving	improve	VERB
easat-10607	176	38	corporate	corporate	ADJ
easat-10607	176	39	sustainability	sustainability	NOUN
easat-10607	176	40	,	,	PUNCT
easat-10607	176	41	which	which	PRON
easat-10607	176	42	ultimately	ultimately	ADV
easat-10607	176	43	impacts	impact	VERB
easat-10607	176	44	its	its	PRON
easat-10607	176	45	sustainability	sustainability	NOUN
easat-10607	176	46	reporting	reporting	NOUN
easat-10607	176	47	.	.	PUNCT
easat-10607	177	1	transparency	transparency	NOUN
easat-10607	177	2	:	:	PUNCT
easat-10607	177	3	the	the	DET
easat-10607	177	4	authors	author	NOUN
easat-10607	177	5	confirm	confirm	VERB
easat-10607	177	6	that	that	SCONJ
easat-10607	177	7	the	the	DET
easat-10607	177	8	manuscript	manuscript	NOUN
easat-10607	177	9	is	be	AUX
easat-10607	177	10	an	an	DET
easat-10607	177	11	honest	honest	ADJ
easat-10607	177	12	,	,	PUNCT
easat-10607	177	13	accurate	accurate	ADJ
easat-10607	177	14	,	,	PUNCT
easat-10607	177	15	and	and	CCONJ
easat-10607	177	16	transparent	transparent	ADJ
easat-10607	177	17	account	account	NOUN
easat-10607	177	18	of	of	ADP
easat-10607	177	19	the	the	DET
easat-10607	177	20	study	study	NOUN
easat-10607	177	21	;	;	PUNCT
easat-10607	177	22	that	that	SCONJ
easat-10607	177	23	no	no	DET
easat-10607	177	24	vital	vital	ADJ
easat-10607	177	25	features	feature	NOUN
easat-10607	177	26	of	of	ADP
easat-10607	177	27	the	the	DET
easat-10607	177	28	study	study	NOUN
easat-10607	177	29	have	have	AUX
easat-10607	177	30	been	be	AUX
easat-10607	177	31	omitted	omit	VERB
easat-10607	177	32	;	;	PUNCT
easat-10607	177	33	and	and	CCONJ
easat-10607	177	34	that	that	SCONJ
easat-10607	177	35	any	any	DET
easat-10607	177	36	discrepancies	discrepancy	NOUN
easat-10607	177	37	from	from	ADP
easat-10607	177	38	the	the	DET
easat-10607	177	39	study	study	NOUN
easat-10607	177	40	as	as	SCONJ
easat-10607	177	41	planned	plan	VERB
easat-10607	177	42	have	have	AUX
easat-10607	177	43	been	be	AUX
easat-10607	177	44	explained	explain	VERB
easat-10607	177	45	.	.	PUNCT
easat-10607	178	1	this	this	DET
easat-10607	178	2	study	study	NOUN
easat-10607	178	3	followed	follow	VERB
easat-10607	178	4	all	all	DET
easat-10607	178	5	ethical	ethical	ADJ
easat-10607	178	6	practices	practice	NOUN
easat-10607	178	7	during	during	ADP
easat-10607	178	8	writing	writing	NOUN
easat-10607	178	9	.	.	PUNCT
easat-10607	179	1	copyright	copyright	NOUN
easat-10607	179	2	:	:	PUNCT
easat-10607	179	3	©	©	PROPN
easat-10607	179	4	2025	2025	NUM
easat-10607	179	5	by	by	ADP
easat-10607	179	6	the	the	DET
easat-10607	179	7	authors	author	NOUN
easat-10607	179	8	.	.	PUNCT
easat-10607	180	1	this	this	DET
easat-10607	180	2	article	article	NOUN
easat-10607	180	3	is	be	AUX
easat-10607	180	4	an	an	DET
easat-10607	180	5	open	open	ADJ
easat-10607	180	6	-	-	PUNCT
easat-10607	180	7	access	access	NOUN
easat-10607	180	8	article	article	NOUN
easat-10607	180	9	distributed	distribute	VERB
easat-10607	180	10	under	under	ADP
easat-10607	180	11	the	the	DET
easat-10607	180	12	terms	term	NOUN
easat-10607	180	13	and	and	CCONJ
easat-10607	180	14	conditions	condition	NOUN
easat-10607	180	15	of	of	ADP
easat-10607	180	16	the	the	DET
easat-10607	180	17	creative	creative	ADJ
easat-10607	180	18	commons	common	NOUN
easat-10607	180	19	attribution	attribution	NOUN
easat-10607	180	20	(	(	PUNCT
easat-10607	180	21	cc	cc	NOUN
easat-10607	180	22	by	by	ADP
easat-10607	180	23	)	)	PUNCT
easat-10607	180	24	license	license	NOUN
easat-10607	180	25	(	(	PUNCT
easat-10607	180	26	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10607	180	27	)	)	PUNCT
easat-10607	180	28	.	.	PUNCT
easat-10607	181	1	references	reference	NOUN
easat-10607	181	2	[	[	X
easat-10607	181	3	1	1	NUM
easat-10607	181	4	]	]	PUNCT
easat-10607	181	5	r.	r.	NOUN
easat-10607	181	6	fitriasari	fitriasari	PROPN
easat-10607	181	7	,	,	PUNCT
easat-10607	181	8	"	"	PUNCT
easat-10607	181	9	the	the	DET
easat-10607	181	10	impact	impact	NOUN
easat-10607	181	11	of	of	ADP
easat-10607	181	12	sustainability	sustainability	NOUN
easat-10607	181	13	corporate	corporate	ADJ
easat-10607	181	14	governance	governance	NOUN
easat-10607	181	15	on	on	ADP
easat-10607	181	16	corporate	corporate	ADJ
easat-10607	181	17	environmental	environmental	ADJ
easat-10607	181	18	disclosure	disclosure	NOUN
easat-10607	181	19	,	,	PUNCT
easat-10607	181	20	"	"	PUNCT
easat-10607	181	21	international	international	ADJ
easat-10607	181	22	journal	journal	NOUN
easat-10607	181	23	of	of	ADP
easat-10607	181	24	accounting	accounting	PROPN
easat-10607	181	25	&	&	CCONJ
easat-10607	181	26	finance	finance	PROPN
easat-10607	181	27	in	in	ADP
easat-10607	181	28	asia	asia	PROPN
easat-10607	181	29	pasific	pasific	PROPN
easat-10607	181	30	,	,	PUNCT
easat-10607	181	31	vol	vol	NOUN
easat-10607	181	32	.	.	PROPN
easat-10607	181	33	6	6	NUM
easat-10607	181	34	,	,	PUNCT
easat-10607	181	35	no	no	INTJ
easat-10607	181	36	.	.	NOUN
easat-10607	181	37	1	1	NUM
easat-10607	181	38	,	,	PUNCT
easat-10607	181	39	pp	pp	ADJ
easat-10607	181	40	.	.	PUNCT
easat-10607	182	1	70	70	NUM
easat-10607	182	2	-	-	SYM
easat-10607	182	3	81	81	NUM
easat-10607	182	4	,	,	PUNCT
easat-10607	182	5	2023	2023	NUM
easat-10607	182	6	.	.	PUNCT
easat-10607	183	1	[	[	X
easat-10607	183	2	2	2	X
easat-10607	183	3	]	]	PUNCT
easat-10607	183	4	w.	w.	PROPN
easat-10607	183	5	w.	w.	PROPN
easat-10607	183	6	w.	w.	PROPN
easat-10607	183	7	r.	r.	PROPN
easat-10607	183	8	noor	noor	PROPN
easat-10607	183	9	,	,	PUNCT
easat-10607	183	10	n.	n.	NOUN
easat-10607	183	11	kurniadi	kurniadi	PROPN
easat-10607	183	12	,	,	PUNCT
easat-10607	183	13	v.	v.	ADP
easat-10607	183	14	p.	p.	NOUN
easat-10607	183	15	gunawan	gunawan	PROPN
easat-10607	183	16	,	,	PUNCT
easat-10607	183	17	and	and	CCONJ
easat-10607	183	18	t.	t.	PROPN
easat-10607	183	19	r.	r.	PROPN
easat-10607	183	20	ludji	ludji	PROPN
easat-10607	183	21	,	,	PUNCT
easat-10607	183	22	"	"	PUNCT
easat-10607	183	23	the	the	DET
easat-10607	183	24	influence	influence	NOUN
easat-10607	183	25	of	of	ADP
easat-10607	183	26	board	board	NOUN
easat-10607	183	27	characteristics	characteristic	NOUN
easat-10607	183	28	on	on	ADP
easat-10607	183	29	the	the	DET
easat-10607	183	30	quality	quality	NOUN
easat-10607	183	31	of	of	ADP
easat-10607	183	32	corporate	corporate	ADJ
easat-10607	183	33	sustainability	sustainability	NOUN
easat-10607	183	34	reporting	reporting	NOUN
easat-10607	183	35	in	in	ADP
easat-10607	183	36	the	the	DET
easat-10607	183	37	natural	natural	ADJ
easat-10607	183	38	resources	resource	NOUN
easat-10607	183	39	industry	industry	NOUN
easat-10607	183	40	on	on	ADP
easat-10607	183	41	the	the	DET
easat-10607	183	42	indonesia	indonesia	PROPN
easat-10607	183	43	stock	stock	PROPN
easat-10607	183	44	exchange	exchange	PROPN
easat-10607	183	45	,	,	PUNCT
easat-10607	183	46	"	"	PUNCT
easat-10607	183	47	nominal	nominal	ADJ
easat-10607	183	48	:	:	PUNCT
easat-10607	183	49	barometer	barometer	NOUN
easat-10607	183	50	riset	riset	PROPN
easat-10607	183	51	akuntansi	akuntansi	PROPN
easat-10607	183	52	dan	dan	PROPN
easat-10607	183	53	manajemen	manajemen	PROPN
easat-10607	183	54	,	,	PUNCT
easat-10607	183	55	vol	vol	NOUN
easat-10607	183	56	.	.	PROPN
easat-10607	183	57	13	13	NUM
easat-10607	183	58	,	,	PUNCT
easat-10607	183	59	no	no	INTJ
easat-10607	183	60	.	.	NOUN
easat-10607	183	61	1	1	NUM
easat-10607	183	62	,	,	PUNCT
easat-10607	183	63	pp	pp	ADJ
easat-10607	183	64	.	.	PUNCT
easat-10607	183	65	40	40	NUM
easat-10607	183	66	-	-	SYM
easat-10607	183	67	56	56	NUM
easat-10607	183	68	,	,	PUNCT
easat-10607	183	69	2024	2024	NUM
easat-10607	183	70	.	.	PUNCT
easat-10607	183	71	https://doi.org/10.21831/nominal.v13i1.64021	https://doi.org/10.21831/nominal.v13i1.64021	NOUN
easat-10607	184	1	[	[	X
easat-10607	184	2	3	3	X
easat-10607	184	3	]	]	X
easat-10607	184	4	i.	i.	PROPN
easat-10607	184	5	mufida	mufida	PROPN
easat-10607	184	6	and	and	CCONJ
easat-10607	184	7	m.	m.	NOUN
easat-10607	184	8	syafruddin	syafruddin	PROPN
easat-10607	184	9	,	,	PUNCT
easat-10607	184	10	"	"	PUNCT
easat-10607	184	11	the	the	DET
easat-10607	184	12	influence	influence	NOUN
easat-10607	184	13	of	of	ADP
easat-10607	184	14	corporate	corporate	ADJ
easat-10607	184	15	governance	governance	NOUN
easat-10607	184	16	on	on	ADP
easat-10607	184	17	the	the	DET
easat-10607	184	18	quality	quality	NOUN
easat-10607	184	19	of	of	ADP
easat-10607	184	20	sustainability	sustainability	NOUN
easat-10607	184	21	reporting	reporting	NOUN
easat-10607	184	22	,	,	PUNCT
easat-10607	184	23	"	"	PUNCT
easat-10607	184	24	diponegoro	diponegoro	INTJ
easat-10607	184	25	journal	journal	PROPN
easat-10607	184	26	of	of	ADP
easat-10607	184	27	accounting	accounting	NOUN
easat-10607	184	28	,	,	PUNCT
easat-10607	184	29	vol	vol	NOUN
easat-10607	184	30	.	.	PROPN
easat-10607	184	31	12	12	NUM
easat-10607	184	32	,	,	PUNCT
easat-10607	184	33	no	no	INTJ
easat-10607	184	34	.	.	NOUN
easat-10607	184	35	2	2	NUM
easat-10607	184	36	,	,	PUNCT
easat-10607	184	37	pp	pp	PROPN
easat-10607	184	38	.	.	PUNCT
easat-10607	185	1	1–14	1–14	PROPN
easat-10607	185	2	,	,	PUNCT
easat-10607	185	3	2023	2023	NUM
easat-10607	185	4	.	.	PUNCT
easat-10607	186	1	[	[	X
easat-10607	186	2	4	4	X
easat-10607	186	3	]	]	PUNCT
easat-10607	186	4	s.	s.	PROPN
easat-10607	186	5	mujiani	mujiani	PROPN
easat-10607	186	6	and	and	CCONJ
easat-10607	186	7	s.	s.	PROPN
easat-10607	186	8	s.	s.	PROPN
easat-10607	186	9	rohmawati	rohmawati	PROPN
easat-10607	186	10	,	,	PUNCT
easat-10607	186	11	"	"	PUNCT
easat-10607	186	12	good	good	ADJ
easat-10607	186	13	corporate	corporate	ADJ
easat-10607	186	14	governance	governance	NOUN
easat-10607	186	15	's	's	PART
easat-10607	186	16	impact	impact	NOUN
easat-10607	186	17	on	on	ADP
easat-10607	186	18	sustainability	sustainability	NOUN
easat-10607	186	19	reporting	reporting	NOUN
easat-10607	186	20	disclosure	disclosure	NOUN
easat-10607	186	21	,	,	PUNCT
easat-10607	186	22	"	"	PUNCT
easat-10607	186	23	jurnal	jurnal	ADJ
easat-10607	186	24	online	online	PROPN
easat-10607	186	25	insan	insan	PROPN
easat-10607	186	26	akuntan	akuntan	PROPN
easat-10607	186	27	,	,	PUNCT
easat-10607	186	28	vol	vol	NOUN
easat-10607	186	29	.	.	PROPN
easat-10607	186	30	7	7	NUM
easat-10607	186	31	,	,	PUNCT
easat-10607	186	32	no	no	INTJ
easat-10607	186	33	.	.	NOUN
easat-10607	186	34	1	1	NUM
easat-10607	186	35	,	,	PUNCT
easat-10607	186	36	pp	pp	ADJ
easat-10607	186	37	.	.	PUNCT
easat-10607	186	38	103	103	NUM
easat-10607	186	39	-	-	SYM
easat-10607	186	40	114	114	NUM
easat-10607	186	41	,	,	PUNCT
easat-10607	186	42	2022	2022	NUM
easat-10607	186	43	.	.	PUNCT
easat-10607	187	1	https://doi.org/10.51211/joia.v7i1.1762	https://doi.org/10.51211/joia.v7i1.1762	ADJ
easat-10607	187	2	[	[	X
easat-10607	187	3	5	5	NUM
easat-10607	187	4	]	]	PUNCT
easat-10607	187	5	k.	k.	PROPN
easat-10607	187	6	g.	g.	PROPN
easat-10607	187	7	nnko	nnko	PROPN
easat-10607	187	8	,	,	PUNCT
easat-10607	187	9	"	"	PUNCT
easat-10607	187	10	exploring	explore	VERB
easat-10607	187	11	the	the	DET
easat-10607	187	12	role	role	NOUN
easat-10607	187	13	of	of	ADP
easat-10607	187	14	professional	professional	ADJ
easat-10607	187	15	accountants	accountant	NOUN
easat-10607	187	16	in	in	ADP
easat-10607	187	17	advancing	advance	VERB
easat-10607	187	18	sustainability	sustainability	NOUN
easat-10607	187	19	reporting	reporting	NOUN
easat-10607	187	20	in	in	ADP
easat-10607	187	21	tanzania	tanzania	PROPN
easat-10607	187	22	,	,	PUNCT
easat-10607	187	23	"	"	PUNCT
easat-10607	187	24	international	international	ADJ
easat-10607	187	25	journal	journal	NOUN
easat-10607	187	26	of	of	ADP
easat-10607	187	27	management	management	NOUN
easat-10607	187	28	studies	study	NOUN
easat-10607	187	29	and	and	CCONJ
easat-10607	187	30	research	research	NOUN
easat-10607	187	31	,	,	PUNCT
easat-10607	187	32	vol	vol	NOUN
easat-10607	187	33	.	.	PROPN
easat-10607	187	34	13	13	NUM
easat-10607	187	35	,	,	PUNCT
easat-10607	187	36	no	no	INTJ
easat-10607	187	37	.	.	NOUN
easat-10607	187	38	3	3	NUM
easat-10607	187	39	,	,	PUNCT
easat-10607	187	40	pp	pp	ADJ
easat-10607	187	41	.	.	PUNCT
easat-10607	188	1	9	9	NUM
easat-10607	188	2	-	-	SYM
easat-10607	188	3	20	20	NUM
easat-10607	188	4	,	,	PUNCT
easat-10607	188	5	2025	2025	NUM
easat-10607	188	6	.	.	PUNCT
easat-10607	189	1	[	[	X
easat-10607	189	2	6	6	NUM
easat-10607	189	3	]	]	X
easat-10607	189	4	c.	c.	PROPN
easat-10607	189	5	dickson	dickson	PROPN
easat-10607	189	6	and	and	CCONJ
easat-10607	189	7	c.	c.	PROPN
easat-10607	189	8	arcodia	arcodia	PROPN
easat-10607	189	9	,	,	PUNCT
easat-10607	189	10	"	"	PUNCT
easat-10607	189	11	promoting	promote	VERB
easat-10607	189	12	sustainable	sustainable	ADJ
easat-10607	189	13	event	event	NOUN
easat-10607	189	14	practice	practice	NOUN
easat-10607	189	15	:	:	PUNCT
easat-10607	189	16	the	the	DET
easat-10607	189	17	role	role	NOUN
easat-10607	189	18	of	of	ADP
easat-10607	189	19	professional	professional	ADJ
easat-10607	189	20	associations	association	NOUN
easat-10607	189	21	,	,	PUNCT
easat-10607	189	22	"	"	PUNCT
easat-10607	189	23	international	international	ADJ
easat-10607	189	24	journal	journal	NOUN
easat-10607	189	25	of	of	ADP
easat-10607	189	26	hospitality	hospitality	PROPN
easat-10607	189	27	management	management	NOUN
easat-10607	189	28	,	,	PUNCT
easat-10607	189	29	vol	vol	NOUN
easat-10607	189	30	.	.	PROPN
easat-10607	189	31	29	29	NUM
easat-10607	189	32	,	,	PUNCT
easat-10607	189	33	no	no	INTJ
easat-10607	189	34	.	.	NOUN
easat-10607	189	35	2	2	NUM
easat-10607	189	36	,	,	PUNCT
easat-10607	189	37	pp	pp	ADJ
easat-10607	189	38	.	.	PUNCT
easat-10607	189	39	236	236	NUM
easat-10607	189	40	-	-	SYM
easat-10607	189	41	244	244	NUM
easat-10607	189	42	,	,	PUNCT
easat-10607	189	43	2010	2010	NUM
easat-10607	189	44	.	.	PUNCT
easat-10607	190	1	https://doi.org/10.1016/j.ijhm.2009.10.013	https://doi.org/10.1016/j.ijhm.2009.10.013	X
easat-10607	191	1	[	[	X
easat-10607	191	2	7	7	NUM
easat-10607	191	3	]	]	X
easat-10607	191	4	g.	g.	PROPN
easat-10607	191	5	mădălina	mădălina	PROPN
easat-10607	191	6	,	,	PUNCT
easat-10607	191	7	a.	a.	PROPN
easat-10607	191	8	nadia	nadia	PROPN
easat-10607	191	9	,	,	PUNCT
easat-10607	191	10	and	and	CCONJ
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easat-10607	191	12	cătălin	cătălin	PROPN
easat-10607	191	13	,	,	PUNCT
easat-10607	191	14	"	"	PUNCT
easat-10607	191	15	the	the	DET
easat-10607	191	16	role	role	NOUN
easat-10607	191	17	of	of	ADP
easat-10607	191	18	the	the	DET
easat-10607	191	19	accountancy	accountancy	NOUN
easat-10607	191	20	professional	professional	ADJ
easat-10607	191	21	bodies	body	NOUN
easat-10607	191	22	in	in	ADP
easat-10607	191	23	developing	develop	VERB
easat-10607	191	24	social	social	ADJ
easat-10607	191	25	and	and	CCONJ
easat-10607	191	26	environmental	environmental	ADJ
easat-10607	191	27	reporting	reporting	NOUN
easat-10607	191	28	,	,	PUNCT
easat-10607	191	29	"	"	PUNCT
easat-10607	191	30	the	the	DET
easat-10607	191	31	annals	annal	NOUN
easat-10607	191	32	of	of	ADP
easat-10607	191	33	the	the	DET
easat-10607	191	34	faculty	faculty	NOUN
easat-10607	191	35	of	of	ADP
easat-10607	191	36	economics	economic	NOUN
easat-10607	191	37	,	,	PUNCT
easat-10607	191	38	university	university	NOUN
easat-10607	191	39	of	of	ADP
easat-10607	191	40	oradea	oradea	PROPN
easat-10607	191	41	,	,	PUNCT
easat-10607	191	42	vol	vol	NOUN
easat-10607	191	43	.	.	PROPN
easat-10607	191	44	1	1	NUM
easat-10607	191	45	,	,	PUNCT
easat-10607	191	46	no	no	INTJ
easat-10607	191	47	.	.	NOUN
easat-10607	191	48	1	1	NUM
easat-10607	191	49	,	,	PUNCT
easat-10607	191	50	pp	pp	ADJ
easat-10607	191	51	.	.	PUNCT
easat-10607	192	1	622	622	NUM
easat-10607	192	2	-	-	NUM
easat-10607	192	3	628	628	NUM
easat-10607	192	4	,	,	PUNCT
easat-10607	192	5	2011	2011	NUM
easat-10607	192	6	.	.	PUNCT
easat-10607	193	1	[	[	X
easat-10607	193	2	8	8	NUM
easat-10607	193	3	]	]	PUNCT
easat-10607	193	4	a.	a.	NOUN
easat-10607	193	5	caccialanza	caccialanza	NOUN
easat-10607	193	6	and	and	CCONJ
easat-10607	193	7	r.	r.	PROPN
easat-10607	193	8	torelli	torelli	PROPN
easat-10607	193	9	,	,	PUNCT
easat-10607	193	10	"	"	PUNCT
easat-10607	193	11	the	the	DET
easat-10607	193	12	role	role	NOUN
easat-10607	193	13	of	of	ADP
easat-10607	193	14	trade	trade	NOUN
easat-10607	193	15	associations	association	NOUN
easat-10607	193	16	in	in	ADP
easat-10607	193	17	promoting	promote	VERB
easat-10607	193	18	corporate	corporate	ADJ
easat-10607	193	19	sustainability	sustainability	NOUN
easat-10607	193	20	transition	transition	NOUN
easat-10607	193	21	and	and	CCONJ
easat-10607	193	22	reporting	reporting	NOUN
easat-10607	193	23	:	:	PUNCT
easat-10607	193	24	a	a	DET
easat-10607	193	25	case	case	NOUN
easat-10607	193	26	study	study	NOUN
easat-10607	193	27	in	in	ADP
easat-10607	193	28	the	the	DET
easat-10607	193	29	food	food	NOUN
easat-10607	193	30	supply	supply	NOUN
easat-10607	193	31	chain	chain	NOUN
easat-10607	193	32	,	,	PUNCT
easat-10607	193	33	"	"	PUNCT
easat-10607	193	34	corporate	corporate	ADJ
easat-10607	193	35	social	social	ADJ
easat-10607	193	36	responsibility	responsibility	NOUN
easat-10607	193	37	and	and	CCONJ
easat-10607	193	38	environmental	environmental	ADJ
easat-10607	193	39	management	management	NOUN
easat-10607	193	40	,	,	PUNCT
easat-10607	193	41	vol	vol	NOUN
easat-10607	193	42	.	.	PROPN
easat-10607	193	43	31	31	NUM
easat-10607	193	44	,	,	PUNCT
easat-10607	193	45	no	no	INTJ
easat-10607	193	46	.	.	NOUN
easat-10607	193	47	5	5	NUM
easat-10607	193	48	,	,	PUNCT
easat-10607	193	49	pp	pp	ADJ
easat-10607	193	50	.	.	PUNCT
easat-10607	193	51	4469	4469	NUM
easat-10607	193	52	-	-	SYM
easat-10607	193	53	4486	4486	NUM
easat-10607	193	54	,	,	PUNCT
easat-10607	193	55	2024	2024	NUM
easat-10607	193	56	.	.	PUNCT
easat-10607	194	1	https://doi.org/10.1002/csr.2807	https://doi.org/10.1002/csr.2807	PROPN
easat-10607	194	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10607	194	3	https://doi.org/10.21831/nominal.v13i1.64021	https://doi.org/10.21831/nominal.v13i1.64021	NOUN
easat-10607	194	4	https://doi.org/10.51211/joia.v7i1.1762	https://doi.org/10.51211/joia.v7i1.1762	PROPN
easat-10607	194	5	https://doi.org/10.1016/j.ijhm.2009.10.013	https://doi.org/10.1016/j.ijhm.2009.10.013	PROPN
easat-10607	194	6	https://doi.org/10.1002/csr.2807	https://doi.org/10.1002/csr.2807	PROPN
easat-10607	194	7	1188	1188	NUM
easat-10607	194	8	edelweiss	edelweiss	PROPN
easat-10607	194	9	applied	apply	VERB
easat-10607	194	10	science	science	NOUN
easat-10607	194	11	and	and	CCONJ
easat-10607	194	12	technology	technology	NOUN
easat-10607	194	13	issn	issn	PROPN
easat-10607	194	14	:	:	PUNCT
easat-10607	194	15	2576	2576	NUM
easat-10607	194	16	-	-	SYM
easat-10607	194	17	8484	8484	NUM
easat-10607	194	18	vol	vol	NOUN
easat-10607	194	19	.	.	PROPN
easat-10607	195	1	9	9	NUM
easat-10607	195	2	,	,	PUNCT
easat-10607	195	3	no	no	INTJ
easat-10607	195	4	.	.	NOUN
easat-10607	195	5	10	10	NUM
easat-10607	195	6	:	:	SYM
easat-10607	195	7	1181	1181	NUM
easat-10607	195	8	-	-	SYM
easat-10607	195	9	1188	1188	NUM
easat-10607	195	10	,	,	PUNCT
easat-10607	195	11	2025	2025	NUM
easat-10607	195	12	doi	doi	NOUN
easat-10607	195	13	:	:	PUNCT
easat-10607	195	14	10.55214/2576	10.55214/2576	NUM
easat-10607	195	15	-	-	PUNCT
easat-10607	195	16	8484.v9i10.10607	8484.v9i10.10607	VERB
easat-10607	195	17	©	©	PROPN
easat-10607	195	18	2025	2025	NUM
easat-10607	195	19	by	by	ADP
easat-10607	195	20	the	the	DET
easat-10607	195	21	authors	author	NOUN
easat-10607	195	22	;	;	PUNCT
easat-10607	195	23	licensee	licensee	PROPN
easat-10607	195	24	learning	learning	NOUN
easat-10607	195	25	gate	gate	NOUN
easat-10607	196	1	[	[	X
easat-10607	196	2	9	9	NUM
easat-10607	196	3	]	]	X
easat-10607	196	4	y.	y.	PROPN
easat-10607	196	5	wang	wang	PROPN
easat-10607	196	6	,	,	PUNCT
easat-10607	196	7	a.	a.	PROPN
easat-10607	196	8	tsang	tsang	PROPN
easat-10607	196	9	,	,	PUNCT
easat-10607	196	10	y.	y.	PROPN
easat-10607	196	11	xiang	xiang	PROPN
easat-10607	196	12	,	,	PUNCT
easat-10607	196	13	and	and	CCONJ
easat-10607	196	14	s.	s.	PROPN
easat-10607	196	15	yan	yan	PROPN
easat-10607	196	16	,	,	PUNCT
easat-10607	196	17	"	"	PUNCT
easat-10607	196	18	how	how	SCONJ
easat-10607	196	19	can	can	AUX
easat-10607	196	20	regulators	regulator	NOUN
easat-10607	196	21	affect	affect	VERB
easat-10607	196	22	corporate	corporate	ADJ
easat-10607	196	23	social	social	ADJ
easat-10607	196	24	responsibility	responsibility	NOUN
easat-10607	196	25	?	?	PUNCT
easat-10607	197	1	evidence	evidence	NOUN
easat-10607	197	2	from	from	ADP
easat-10607	197	3	regulatory	regulatory	ADJ
easat-10607	197	4	disclosures	disclosure	NOUN
easat-10607	197	5	of	of	ADP
easat-10607	197	6	consumer	consumer	NOUN
easat-10607	197	7	complaints	complaint	NOUN
easat-10607	197	8	in	in	ADP
easat-10607	197	9	the	the	DET
easat-10607	197	10	us	us	PROPN
easat-10607	197	11	,	,	PUNCT
easat-10607	197	12	"	"	PUNCT
easat-10607	197	13	the	the	DET
easat-10607	197	14	british	british	PROPN
easat-10607	197	15	accounting	accounting	PROPN
easat-10607	197	16	review	review	PROPN
easat-10607	197	17	,	,	PUNCT
easat-10607	197	18	vol	vol	NOUN
easat-10607	197	19	.	.	PROPN
easat-10607	198	1	56	56	NUM
easat-10607	198	2	,	,	PUNCT
easat-10607	198	3	no	no	INTJ
easat-10607	198	4	.	.	NOUN
easat-10607	198	5	1	1	NUM
easat-10607	198	6	,	,	PUNCT
easat-10607	198	7	p.	p.	NOUN
easat-10607	198	8	101280	101280	NUM
easat-10607	198	9	,	,	PUNCT
easat-10607	198	10	2024	2024	NUM
easat-10607	198	11	.	.	PUNCT
easat-10607	199	1	https://doi.org/10.1016/j.bar.2023.101280	https://doi.org/10.1016/j.bar.2023.101280	PROPN
easat-10607	199	2	[	[	X
easat-10607	199	3	10	10	NUM
easat-10607	199	4	]	]	PUNCT
easat-10607	199	5	m.	m.	NOUN
easat-10607	199	6	preda	preda	PROPN
easat-10607	199	7	,	,	PUNCT
easat-10607	199	8	a.	a.	NOUN
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easat-10607	199	10	,	,	PUNCT
easat-10607	199	11	and	and	CCONJ
easat-10607	199	12	i.	i.	PROPN
easat-10607	199	13	c.	c.	PROPN
easat-10607	199	14	pitulice	pitulice	PROPN
easat-10607	199	15	,	,	PUNCT
easat-10607	199	16	"	"	PUNCT
easat-10607	199	17	factors	factor	NOUN
easat-10607	199	18	influencing	influence	VERB
easat-10607	199	19	corporate	corporate	ADJ
easat-10607	199	20	governance	governance	NOUN
easat-10607	199	21	:	:	PUNCT
easat-10607	199	22	a	a	DET
easat-10607	199	23	structured	structured	ADJ
easat-10607	199	24	literature	literature	NOUN
easat-10607	199	25	review	review	NOUN
easat-10607	199	26	,	,	PUNCT
easat-10607	199	27	"	"	PUNCT
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easat-10607	199	29	proceedings	proceeding	NOUN
easat-10607	199	30	of	of	ADP
easat-10607	199	31	the	the	DET
easat-10607	199	32	international	international	ADJ
easat-10607	199	33	conference	conference	NOUN
easat-10607	199	34	on	on	ADP
easat-10607	199	35	business	business	NOUN
easat-10607	199	36	excellence	excellence	PROPN
easat-10607	199	37	(	(	PUNCT
easat-10607	199	38	vol	vol	NOUN
easat-10607	199	39	.	.	PROPN
easat-10607	199	40	19	19	NUM
easat-10607	199	41	,	,	PUNCT
easat-10607	199	42	no	no	INTJ
easat-10607	199	43	.	.	NOUN
easat-10607	199	44	1	1	NUM
easat-10607	199	45	,	,	PUNCT
easat-10607	199	46	pp	pp	ADJ
easat-10607	199	47	.	.	PUNCT
easat-10607	200	1	277	277	NUM
easat-10607	200	2	-	-	SYM
easat-10607	200	3	293	293	NUM
easat-10607	200	4	)	)	PUNCT
easat-10607	200	5	.	.	PUNCT
easat-10607	201	1	sciendo	sciendo	PROPN
easat-10607	201	2	,	,	PUNCT
easat-10607	201	3	2025	2025	NUM
easat-10607	201	4	.	.	PUNCT
easat-10607	202	1	[	[	X
easat-10607	202	2	11	11	NUM
easat-10607	202	3	]	]	PUNCT
easat-10607	202	4	j.	j.	PROPN
easat-10607	202	5	t.	t.	PROPN
easat-10607	202	6	g.	g.	PROPN
easat-10607	202	7	sinaga	sinaga	PROPN
easat-10607	202	8	,	,	PUNCT
easat-10607	202	9	h.	h.	PROPN
easat-10607	202	10	djajadikerta	djajadikerta	PROPN
easat-10607	202	11	,	,	PUNCT
easat-10607	202	12	and	and	CCONJ
easat-10607	202	13	a.	a.	NOUN
easat-10607	202	14	setiawan	setiawan	PROPN
easat-10607	202	15	,	,	PUNCT
easat-10607	202	16	"	"	PUNCT
easat-10607	202	17	factors	factor	NOUN
easat-10607	202	18	affecting	affect	VERB
easat-10607	202	19	corporate	corporate	ADJ
easat-10607	202	20	governance	governance	NOUN
easat-10607	202	21	and	and	CCONJ
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easat-10607	202	23	implication	implication	NOUN
easat-10607	202	24	on	on	ADP
easat-10607	202	25	accounting	account	VERB
easat-10607	202	26	information	information	NOUN
easat-10607	202	27	quality	quality	NOUN
easat-10607	202	28	:	:	PUNCT
easat-10607	202	29	indonesia	indonesia	PROPN
easat-10607	202	30	trusted	trust	VERB
easat-10607	202	31	company	company	NOUN
easat-10607	202	32	awardees	awardee	NOUN
easat-10607	202	33	,	,	PUNCT
easat-10607	202	34	"	"	PUNCT
easat-10607	202	35	international	international	ADJ
easat-10607	202	36	journal	journal	NOUN
easat-10607	202	37	of	of	ADP
easat-10607	202	38	family	family	NOUN
easat-10607	202	39	business	business	NOUN
easat-10607	202	40	practices	practice	NOUN
easat-10607	202	41	,	,	PUNCT
easat-10607	202	42	vol	vol	NOUN
easat-10607	202	43	.	.	PROPN
easat-10607	202	44	5	5	NUM
easat-10607	202	45	,	,	PUNCT
easat-10607	202	46	no	no	INTJ
easat-10607	202	47	.	.	NOUN
easat-10607	202	48	1	1	NUM
easat-10607	202	49	,	,	PUNCT
easat-10607	202	50	pp	pp	ADJ
easat-10607	202	51	.	.	PUNCT
easat-10607	203	1	1	1	NUM
easat-10607	203	2	-	-	SYM
easat-10607	203	3	30	30	NUM
easat-10607	203	4	,	,	PUNCT
easat-10607	203	5	2022	2022	NUM
easat-10607	203	6	.	.	PUNCT
easat-10607	204	1	https://doi.org/10.33021/ijfbp.v5i1.3699	https://doi.org/10.33021/ijfbp.v5i1.3699	PROPN
easat-10607	205	1	[	[	X
easat-10607	205	2	12	12	NUM
easat-10607	205	3	]	]	X
easat-10607	205	4	n.	n.	PROPN
easat-10607	205	5	nirvana	nirvana	PROPN
easat-10607	205	6	,	,	PUNCT
easat-10607	205	7	d.	d.	PROPN
easat-10607	205	8	darmawati	darmawati	PROPN
easat-10607	205	9	,	,	PUNCT
easat-10607	205	10	and	and	CCONJ
easat-10607	205	11	e.	e.	PROPN
easat-10607	205	12	safitri	safitri	PROPN
easat-10607	205	13	,	,	PUNCT
easat-10607	205	14	"	"	PUNCT
easat-10607	205	15	factors	factor	NOUN
easat-10607	205	16	influencing	influence	VERB
easat-10607	205	17	the	the	DET
easat-10607	205	18	implementation	implementation	NOUN
easat-10607	205	19	of	of	ADP
easat-10607	205	20	good	good	ADJ
easat-10607	205	21	corporate	corporate	ADJ
easat-10607	205	22	governance	governance	NOUN
easat-10607	205	23	in	in	ADP
easat-10607	205	24	the	the	DET
easat-10607	205	25	public	public	ADJ
easat-10607	205	26	sector	sector	NOUN
easat-10607	205	27	,	,	PUNCT
easat-10607	205	28	"	"	PUNCT
easat-10607	205	29	social	social	ADJ
easat-10607	205	30	sciences	science	NOUN
easat-10607	205	31	insights	insight	NOUN
easat-10607	205	32	journal	journal	NOUN
easat-10607	205	33	,	,	PUNCT
easat-10607	205	34	vol	vol	NOUN
easat-10607	205	35	.	.	PROPN
easat-10607	206	1	3	3	NUM
easat-10607	206	2	,	,	PUNCT
easat-10607	206	3	no	no	INTJ
easat-10607	206	4	.	.	NOUN
easat-10607	206	5	2	2	NUM
easat-10607	206	6	,	,	PUNCT
easat-10607	206	7	pp	pp	ADJ
easat-10607	206	8	.	.	PUNCT
easat-10607	207	1	64	64	NUM
easat-10607	207	2	-	-	SYM
easat-10607	207	3	72	72	NUM
easat-10607	207	4	,	,	PUNCT
easat-10607	207	5	2025	2025	NUM
easat-10607	207	6	.	.	PUNCT
easat-10607	208	1	https://doi.org/10.60036/2tdb7n58	https://doi.org/10.60036/2tdb7n58	VERB
easat-10607	209	1	[	[	X
easat-10607	209	2	13	13	NUM
easat-10607	209	3	]	]	X
easat-10607	209	4	n.	n.	PROPN
easat-10607	209	5	bua	bua	PROPN
easat-10607	209	6	-	-	PUNCT
easat-10607	209	7	in	in	ADP
easat-10607	209	8	,	,	PUNCT
easat-10607	209	9	"	"	PUNCT
easat-10607	209	10	factors	factor	NOUN
easat-10607	209	11	influencing	influence	VERB
easat-10607	209	12	the	the	DET
easat-10607	209	13	good	good	ADJ
easat-10607	209	14	corporate	corporate	ADJ
easat-10607	209	15	governance	governance	NOUN
easat-10607	209	16	of	of	ADP
easat-10607	209	17	the	the	DET
easat-10607	209	18	listed	list	VERB
easat-10607	209	19	companies	company	NOUN
easat-10607	209	20	on	on	ADP
easat-10607	209	21	the	the	DET
easat-10607	209	22	stock	stock	NOUN
easat-10607	209	23	exchange	exchange	NOUN
easat-10607	209	24	of	of	ADP
easat-10607	209	25	thailand	thailand	PROPN
easat-10607	209	26	,	,	PUNCT
easat-10607	209	27	"	"	PUNCT
easat-10607	209	28	journal	journal	NOUN
easat-10607	209	29	of	of	ADP
easat-10607	209	30	management	management	NOUN
easat-10607	209	31	information	information	NOUN
easat-10607	209	32	and	and	CCONJ
easat-10607	209	33	decision	decision	NOUN
easat-10607	209	34	sciences	science	NOUN
easat-10607	209	35	,	,	PUNCT
easat-10607	209	36	vol	vol	NOUN
easat-10607	209	37	.	.	PROPN
easat-10607	209	38	24	24	NUM
easat-10607	209	39	,	,	PUNCT
easat-10607	209	40	no	no	INTJ
easat-10607	209	41	.	.	NOUN
easat-10607	209	42	1	1	NUM
easat-10607	209	43	,	,	PUNCT
easat-10607	209	44	pp	pp	ADJ
easat-10607	209	45	.	.	PUNCT
easat-10607	210	1	1	1	NUM
easat-10607	210	2	-	-	SYM
easat-10607	210	3	10	10	NUM
easat-10607	210	4	,	,	PUNCT
easat-10607	210	5	2021	2021	NUM
easat-10607	210	6	.	.	PUNCT
easat-10607	211	1	[	[	X
easat-10607	211	2	14	14	NUM
easat-10607	211	3	]	]	PUNCT
easat-10607	211	4	a.	a.	NOUN
easat-10607	211	5	noor	noor	PROPN
easat-10607	211	6	,	,	PUNCT
easat-10607	211	7	r.	r.	PROPN
easat-10607	211	8	hassan	hassan	PROPN
easat-10607	211	9	,	,	PUNCT
easat-10607	211	10	c.	c.	PROPN
easat-10607	211	11	fortea	fortea	PROPN
easat-10607	211	12	,	,	PUNCT
easat-10607	211	13	and	and	CCONJ
easat-10607	211	14	v.	v.	ADP
easat-10607	211	15	m.	m.	NOUN
easat-10607	211	16	antohi	antohi	PROPN
easat-10607	211	17	,	,	PUNCT
easat-10607	211	18	"	"	PUNCT
easat-10607	211	19	a	a	DET
easat-10607	211	20	greener	green	ADJ
easat-10607	211	21	paradigm	paradigm	NOUN
easat-10607	211	22	shift	shift	NOUN
easat-10607	211	23	:	:	PUNCT
easat-10607	211	24	the	the	DET
easat-10607	211	25	moderating	moderate	VERB
easat-10607	211	26	role	role	NOUN
easat-10607	211	27	of	of	ADP
easat-10607	211	28	board	board	NOUN
easat-10607	211	29	independence	independence	NOUN
easat-10607	211	30	in	in	ADP
easat-10607	211	31	sustainability	sustainability	NOUN
easat-10607	211	32	reporting	reporting	NOUN
easat-10607	211	33	,	,	PUNCT
easat-10607	211	34	"	"	PUNCT
easat-10607	211	35	sustainability	sustainability	NOUN
easat-10607	211	36	,	,	PUNCT
easat-10607	211	37	vol	vol	NOUN
easat-10607	211	38	.	.	PROPN
easat-10607	211	39	17	17	NUM
easat-10607	211	40	,	,	PUNCT
easat-10607	211	41	no	no	INTJ
easat-10607	211	42	.	.	NOUN
easat-10607	211	43	11	11	NUM
easat-10607	211	44	,	,	PUNCT
easat-10607	211	45	p.	p.	NOUN
easat-10607	211	46	4776	4776	NUM
easat-10607	211	47	,	,	PUNCT
easat-10607	211	48	2025	2025	NUM
easat-10607	211	49	.	.	PUNCT
easat-10607	211	50	https://doi.org/10.3390/su17114776	https://doi.org/10.3390/su17114776	NUM
easat-10607	212	1	[	[	X
easat-10607	212	2	15	15	NUM
easat-10607	212	3	]	]	X
easat-10607	212	4	e.	e.	PROPN
easat-10607	212	5	l.	l.	PROPN
easat-10607	212	6	mallorca	mallorca	PROPN
easat-10607	212	7	and	and	CCONJ
easat-10607	212	8	l.	l.	PROPN
easat-10607	212	9	d.	d.	PROPN
easat-10607	212	10	manansala	manansala	PROPN
easat-10607	212	11	,	,	PUNCT
easat-10607	212	12	"	"	PUNCT
easat-10607	212	13	the	the	DET
easat-10607	212	14	impact	impact	NOUN
easat-10607	212	15	of	of	ADP
easat-10607	212	16	esg	esg	PROPN
easat-10607	212	17	on	on	ADP
easat-10607	212	18	the	the	DET
easat-10607	212	19	performance	performance	NOUN
easat-10607	212	20	of	of	ADP
easat-10607	212	21	philippine	philippine	ADJ
easat-10607	212	22	-	-	PUNCT
easat-10607	212	23	listed	list	VERB
easat-10607	212	24	firms	firm	NOUN
easat-10607	212	25	:	:	PUNCT
easat-10607	212	26	the	the	DET
easat-10607	212	27	role	role	NOUN
easat-10607	212	28	of	of	ADP
easat-10607	212	29	audit	audit	NOUN
easat-10607	212	30	quality	quality	NOUN
easat-10607	212	31	and	and	CCONJ
easat-10607	212	32	ceo	ceo	NOUN
easat-10607	212	33	duality	duality	NOUN
easat-10607	212	34	,	,	PUNCT
easat-10607	212	35	"	"	PUNCT
easat-10607	212	36	management	management	NOUN
easat-10607	212	37	,	,	PUNCT
easat-10607	212	38	vol	vol	NOUN
easat-10607	212	39	.	.	PROPN
easat-10607	212	40	10	10	NUM
easat-10607	212	41	,	,	PUNCT
easat-10607	212	42	no	no	INTJ
easat-10607	212	43	.	.	NOUN
easat-10607	212	44	1	1	NUM
easat-10607	212	45	,	,	PUNCT
easat-10607	212	46	pp	pp	ADJ
easat-10607	212	47	.	.	PUNCT
easat-10607	213	1	172	172	NUM
easat-10607	213	2	-	-	SYM
easat-10607	213	3	191	191	NUM
easat-10607	213	4	,	,	PUNCT
easat-10607	213	5	2025	2025	NUM
easat-10607	213	6	.	.	PUNCT
easat-10607	214	1	[	[	X
easat-10607	214	2	16	16	NUM
easat-10607	214	3	]	]	PUNCT
easat-10607	214	4	k.	k.	PROPN
easat-10607	214	5	yousif	yousif	PROPN
easat-10607	214	6	and	and	CCONJ
easat-10607	214	7	a.-n	a.-n	PROPN
easat-10607	214	8	.	.	PUNCT
easat-10607	215	1	basima	basima	PROPN
easat-10607	215	2	,	,	PUNCT
easat-10607	215	3	"	"	PUNCT
easat-10607	215	4	the	the	DET
easat-10607	215	5	impact	impact	NOUN
easat-10607	215	6	of	of	ADP
easat-10607	215	7	the	the	DET
easat-10607	215	8	professional	professional	ADJ
easat-10607	215	9	assurance	assurance	NOUN
easat-10607	215	10	service	service	NOUN
easat-10607	215	11	on	on	ADP
easat-10607	215	12	improving	improve	VERB
easat-10607	215	13	sustainability	sustainability	NOUN
easat-10607	215	14	performance	performance	NOUN
easat-10607	215	15	reports	report	VERB
easat-10607	215	16	:	:	PUNCT
easat-10607	215	17	an	an	DET
easat-10607	215	18	analytical	analytical	ADJ
easat-10607	215	19	study	study	NOUN
easat-10607	215	20	in	in	ADP
easat-10607	215	21	the	the	DET
easat-10607	215	22	viewpoint	viewpoint	NOUN
easat-10607	215	23	of	of	ADP
easat-10607	215	24	academics	academic	NOUN
easat-10607	215	25	and	and	CCONJ
easat-10607	215	26	cpas	cpa	NOUN
easat-10607	215	27	in	in	ADP
easat-10607	215	28	the	the	DET
easat-10607	215	29	kurdistan	kurdistan	PROPN
easat-10607	215	30	region	region	NOUN
easat-10607	215	31	,	,	PUNCT
easat-10607	215	32	iraq	iraq	PROPN
easat-10607	215	33	,	,	PUNCT
easat-10607	215	34	"	"	PUNCT
easat-10607	215	35	koya	koya	PROPN
easat-10607	215	36	university	university	PROPN
easat-10607	215	37	journal	journal	NOUN
easat-10607	215	38	of	of	ADP
easat-10607	215	39	humanities	humanity	NOUN
easat-10607	215	40	and	and	CCONJ
easat-10607	215	41	social	social	ADJ
easat-10607	215	42	sciences	science	NOUN
easat-10607	215	43	,	,	PUNCT
easat-10607	215	44	vol	vol	NOUN
easat-10607	215	45	.	.	PROPN
easat-10607	216	1	7	7	NUM
easat-10607	216	2	,	,	PUNCT
easat-10607	216	3	no	no	INTJ
easat-10607	216	4	.	.	NOUN
easat-10607	216	5	2	2	NUM
easat-10607	216	6	,	,	PUNCT
easat-10607	216	7	pp	pp	ADJ
easat-10607	216	8	.	.	PUNCT
easat-10607	217	1	530	530	NUM
easat-10607	217	2	-	-	SYM
easat-10607	217	3	543	543	NUM
easat-10607	217	4	,	,	PUNCT
easat-10607	217	5	2024	2024	NUM
easat-10607	217	6	.	.	PUNCT
easat-10607	217	7	https://doi.org/10.14500/kujhss.v7n2y2024.pp530-543	https://doi.org/10.14500/kujhss.v7n2y2024.pp530-543	PUNCT
easat-10607	218	1	[	[	X
easat-10607	218	2	17	17	NUM
easat-10607	218	3	]	]	PUNCT
easat-10607	218	4	r.	r.	PROPN
easat-10607	218	5	y.	y.	PROPN
easat-10607	218	6	hardiono	hardiono	PROPN
easat-10607	218	7	,	,	PUNCT
easat-10607	218	8	f.	f.	PROPN
easat-10607	218	9	r.	r.	PROPN
easat-10607	218	10	mahendra	mahendra	PROPN
easat-10607	218	11	,	,	PUNCT
easat-10607	218	12	m.	m.	PROPN
easat-10607	218	13	i.	i.	PROPN
easat-10607	218	14	paleva	paleva	PROPN
easat-10607	218	15	,	,	PUNCT
easat-10607	218	16	and	and	CCONJ
easat-10607	218	17	i.	i.	PROPN
easat-10607	218	18	n.	n.	PROPN
easat-10607	218	19	noor	noor	PROPN
easat-10607	218	20	,	,	PUNCT
easat-10607	218	21	"	"	PUNCT
easat-10607	218	22	the	the	DET
easat-10607	218	23	influence	influence	NOUN
easat-10607	218	24	of	of	ADP
easat-10607	218	25	corporate	corporate	ADJ
easat-10607	218	26	governance	governance	NOUN
easat-10607	218	27	,	,	PUNCT
easat-10607	218	28	sustainability	sustainability	NOUN
easat-10607	218	29	reporting	reporting	NOUN
easat-10607	218	30	,	,	PUNCT
easat-10607	218	31	and	and	CCONJ
easat-10607	218	32	political	political	ADJ
easat-10607	218	33	connections	connection	NOUN
easat-10607	218	34	on	on	ADP
easat-10607	218	35	tax	tax	NOUN
easat-10607	218	36	avoidance	avoidance	NOUN
easat-10607	218	37	,	,	PUNCT
easat-10607	218	38	"	"	PUNCT
easat-10607	218	39	jurnal	jurnal	ADJ
easat-10607	218	40	syntax	syntax	NOUN
easat-10607	218	41	admiration	admiration	NOUN
easat-10607	218	42	,	,	PUNCT
easat-10607	218	43	vol	vol	NOUN
easat-10607	218	44	.	.	PROPN
easat-10607	218	45	5	5	NUM
easat-10607	218	46	,	,	PUNCT
easat-10607	218	47	no	no	INTJ
easat-10607	218	48	.	.	NOUN
easat-10607	218	49	8	8	NUM
easat-10607	218	50	,	,	PUNCT
easat-10607	218	51	pp	pp	ADJ
easat-10607	218	52	.	.	PUNCT
easat-10607	218	53	2873	2873	NUM
easat-10607	218	54	-	-	SYM
easat-10607	218	55	2886	2886	NUM
easat-10607	218	56	,	,	PUNCT
easat-10607	218	57	2024	2024	NUM
easat-10607	218	58	.	.	PUNCT
easat-10607	219	1	[	[	X
easat-10607	219	2	18	18	NUM
easat-10607	219	3	]	]	PUNCT
easat-10607	219	4	m.	m.	NOUN
easat-10607	219	5	roszkowska	roszkowska	PROPN
easat-10607	219	6	-	-	PUNCT
easat-10607	219	7	menkes	menke	NOUN
easat-10607	219	8	,	,	PUNCT
easat-10607	219	9	m.	m.	NOUN
easat-10607	219	10	aluchna	aluchna	NOUN
easat-10607	219	11	,	,	PUNCT
easat-10607	219	12	and	and	CCONJ
easat-10607	219	13	b.	b.	PROPN
easat-10607	219	14	kamiński	kamiński	PROPN
easat-10607	219	15	,	,	PUNCT
easat-10607	219	16	"	"	PUNCT
easat-10607	219	17	true	true	ADJ
easat-10607	219	18	transparency	transparency	NOUN
easat-10607	219	19	or	or	CCONJ
easat-10607	219	20	mere	mere	ADJ
easat-10607	219	21	decoupling	decoupling	NOUN
easat-10607	219	22	?	?	PUNCT
easat-10607	220	1	the	the	DET
easat-10607	220	2	study	study	NOUN
easat-10607	220	3	of	of	ADP
easat-10607	220	4	selective	selective	ADJ
easat-10607	220	5	disclosure	disclosure	NOUN
easat-10607	220	6	in	in	ADP
easat-10607	220	7	sustainability	sustainability	NOUN
easat-10607	220	8	reporting	reporting	NOUN
easat-10607	220	9	,	,	PUNCT
easat-10607	220	10	"	"	PUNCT
easat-10607	220	11	critical	critical	ADJ
easat-10607	220	12	perspectives	perspective	NOUN
easat-10607	220	13	on	on	ADP
easat-10607	220	14	accounting	accounting	NOUN
easat-10607	220	15	,	,	PUNCT
easat-10607	220	16	vol	vol	NOUN
easat-10607	220	17	.	.	PROPN
easat-10607	220	18	98	98	NUM
easat-10607	220	19	,	,	PUNCT
easat-10607	220	20	p.	p.	NOUN
easat-10607	220	21	102700	102700	NUM
easat-10607	220	22	,	,	PUNCT
easat-10607	220	23	2024	2024	NUM
easat-10607	220	24	.	.	PUNCT
easat-10607	220	25	https://doi.org/10.1016/j.cpa.2023.102700	https://doi.org/10.1016/j.cpa.2023.102700	PUNCT
easat-10607	221	1	[	[	X
easat-10607	221	2	19	19	NUM
easat-10607	221	3	]	]	X
easat-10607	221	4	f.	f.	PROPN
easat-10607	221	5	kurniawati	kurniawati	PROPN
easat-10607	221	6	,	,	PUNCT
easat-10607	221	7	"	"	PUNCT
easat-10607	221	8	the	the	DET
easat-10607	221	9	influence	influence	NOUN
easat-10607	221	10	of	of	ADP
easat-10607	221	11	industry	industry	NOUN
easat-10607	221	12	type	type	NOUN
easat-10607	221	13	,	,	PUNCT
easat-10607	221	14	company	company	NOUN
easat-10607	221	15	size	size	NOUN
easat-10607	221	16	,	,	PUNCT
easat-10607	221	17	and	and	CCONJ
easat-10607	221	18	environmental	environmental	ADJ
easat-10607	221	19	performance	performance	NOUN
easat-10607	221	20	on	on	ADP
easat-10607	221	21	sustainability	sustainability	NOUN
easat-10607	221	22	reporting	reporting	NOUN
easat-10607	221	23	:	:	PUNCT
easat-10607	221	24	a	a	DET
easat-10607	221	25	literature	literature	NOUN
easat-10607	221	26	study	study	NOUN
easat-10607	221	27	,	,	PUNCT
easat-10607	221	28	"	"	PUNCT
easat-10607	221	29	jurnal	jurnal	ADJ
easat-10607	221	30	riset	riset	PROPN
easat-10607	221	31	akuntansi	akuntansi	PROPN
easat-10607	221	32	tridinanti	tridinanti	PROPN
easat-10607	221	33	(	(	PUNCT
easat-10607	221	34	jurnal	jurnal	ADJ
easat-10607	221	35	ratri	ratri	NOUN
easat-10607	221	36	)	)	PUNCT
easat-10607	221	37	,	,	PUNCT
easat-10607	221	38	vol	vol	NOUN
easat-10607	221	39	.	.	PROPN
easat-10607	221	40	4	4	NUM
easat-10607	221	41	,	,	PUNCT
easat-10607	221	42	no	no	INTJ
easat-10607	221	43	.	.	NOUN
easat-10607	221	44	2	2	NUM
easat-10607	221	45	,	,	PUNCT
easat-10607	221	46	pp	pp	ADJ
easat-10607	221	47	.	.	PUNCT
easat-10607	221	48	159	159	NUM
easat-10607	221	49	-	-	SYM
easat-10607	221	50	166	166	NUM
easat-10607	221	51	,	,	PUNCT
easat-10607	221	52	2023	2023	NUM
easat-10607	221	53	.	.	PUNCT
easat-10607	222	1	[	[	X
easat-10607	222	2	20	20	NUM
easat-10607	222	3	]	]	X
easat-10607	222	4	w.	w.	PROPN
easat-10607	222	5	c.	c.	PROPN
easat-10607	222	6	hariono	hariono	PROPN
easat-10607	222	7	and	and	CCONJ
easat-10607	222	8	s.	s.	PROPN
easat-10607	222	9	dyah	dyah	PROPN
easat-10607	222	10	ayu	ayu	PROPN
easat-10607	222	11	,	,	PUNCT
easat-10607	222	12	"	"	PUNCT
easat-10607	222	13	the	the	DET
easat-10607	222	14	influence	influence	NOUN
easat-10607	222	15	of	of	ADP
easat-10607	222	16	the	the	DET
easat-10607	222	17	board	board	NOUN
easat-10607	222	18	of	of	ADP
easat-10607	222	19	commissioners	commissioner	NOUN
easat-10607	222	20	'	'	PART
easat-10607	222	21	independence	independence	NOUN
easat-10607	222	22	,	,	PUNCT
easat-10607	222	23	audit	audit	NOUN
easat-10607	222	24	committee	committee	NOUN
easat-10607	222	25	and	and	CCONJ
easat-10607	222	26	profitability	profitability	NOUN
easat-10607	222	27	accompanied	accompany	VERB
easat-10607	222	28	with	with	ADP
easat-10607	222	29	leverage	leverage	NOUN
easat-10607	222	30	in	in	ADP
easat-10607	222	31	disclosing	disclose	VERB
easat-10607	222	32	sustainability	sustainability	NOUN
easat-10607	222	33	reports	report	NOUN
easat-10607	222	34	,	,	PUNCT
easat-10607	222	35	"	"	PUNCT
easat-10607	222	36	jmbi	jmbi	NOUN
easat-10607	222	37	unsrat	unsrat	NOUN
easat-10607	222	38	(	(	PUNCT
easat-10607	222	39	jurnal	jurnal	ADJ
easat-10607	222	40	ilmiah	ilmiah	NOUN
easat-10607	222	41	manajemen	manajeman	NOUN
easat-10607	222	42	bisnis	bisnis	PROPN
easat-10607	222	43	dan	dan	PROPN
easat-10607	222	44	inovasi	inovasi	PROPN
easat-10607	222	45	universitas	universitas	PROPN
easat-10607	222	46	sam	sam	PROPN
easat-10607	222	47	ratulangi	ratulangi	PROPN
easat-10607	222	48	)	)	PUNCT
easat-10607	222	49	.	.	PUNCT
easat-10607	223	1	vol	vol	NOUN
easat-10607	223	2	.	.	PROPN
easat-10607	224	1	10	10	NUM
easat-10607	224	2	,	,	PUNCT
easat-10607	224	3	no	no	INTJ
easat-10607	224	4	.	.	NOUN
easat-10607	224	5	3	3	NUM
easat-10607	224	6	,	,	PUNCT
easat-10607	224	7	pp	pp	ADJ
easat-10607	224	8	.	.	PUNCT
easat-10607	225	1	2267	2267	NUM
easat-10607	225	2	-	-	SYM
easat-10607	225	3	2278	2278	NUM
easat-10607	225	4	,	,	PUNCT
easat-10607	225	5	2023	2023	NUM
easat-10607	225	6	.	.	PUNCT
easat-10607	226	1	https://doi.org/10.35794/jmbi.v10i3.52561	https://doi.org/10.35794/jmbi.v10i3.52561	PUNCT
easat-10607	227	1	[	[	X
easat-10607	227	2	21	21	NUM
easat-10607	227	3	]	]	SYM
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easat-10607	227	10	,	,	PUNCT
easat-10607	227	11	"	"	PUNCT
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easat-10607	227	13	role	role	NOUN
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easat-10607	227	16	associations	association	NOUN
easat-10607	227	17	in	in	ADP
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easat-10607	227	19	promotion	promotion	NOUN
easat-10607	227	20	of	of	ADP
easat-10607	227	21	sustainability	sustainability	NOUN
easat-10607	227	22	and	and	CCONJ
easat-10607	227	23	corporate	corporate	ADJ
easat-10607	227	24	social	social	ADJ
easat-10607	227	25	responsibility	responsibility	NOUN
easat-10607	227	26	:	:	PUNCT
easat-10607	227	27	study	study	NOUN
easat-10607	227	28	findings	finding	NOUN
easat-10607	227	29	,	,	PUNCT
easat-10607	227	30	"	"	PUNCT
easat-10607	227	31	2007	2007	NUM
easat-10607	227	32	.	.	PUNCT
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easat-10607	229	3	]	]	X
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easat-10607	229	6	a.	a.	PROPN
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easat-10607	229	9	,	,	PUNCT
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easat-10607	229	12	a.	a.	PROPN
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easat-10607	229	14	,	,	PUNCT
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easat-10607	229	16	i.	i.	PROPN
easat-10607	229	17	g.	g.	PROPN
easat-10607	229	18	a.	a.	PROPN
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easat-10607	229	20	p.	p.	PROPN
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easat-10607	229	42	"	"	PUNCT
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easat-10607	229	58	1	1	NUM
easat-10607	229	59	,	,	PUNCT
easat-10607	229	60	pp	pp	ADJ
easat-10607	229	61	.	.	PUNCT
easat-10607	230	1	2588	2588	NUM
easat-10607	230	2	-	-	SYM
easat-10607	230	3	2609	2609	NUM
easat-10607	230	4	,	,	PUNCT
easat-10607	230	5	2024	2024	NUM
easat-10607	230	6	.	.	PUNCT
easat-10607	231	1	[	[	X
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easat-10607	231	3	]	]	X
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easat-10607	231	5	r.	r.	PROPN
easat-10607	231	6	bhat	bhat	PROPN
easat-10607	231	7	and	and	CCONJ
easat-10607	231	8	m.	m.	PROPN
easat-10607	231	9	a.	a.	PROPN
easat-10607	231	10	a.	a.	PROPN
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easat-10607	231	12	,	,	PUNCT
easat-10607	231	13	"	"	PUNCT
easat-10607	231	14	factors	factor	NOUN
easat-10607	231	15	influencing	influence	VERB
easat-10607	231	16	sustainability	sustainability	NOUN
easat-10607	231	17	reporting	reporting	NOUN
easat-10607	231	18	practices	practice	NOUN
easat-10607	231	19	among	among	ADP
easat-10607	231	20	listed	list	VERB
easat-10607	231	21	companies	company	NOUN
easat-10607	231	22	in	in	ADP
easat-10607	231	23	oman	oman	NOUN
easat-10607	231	24	,	,	PUNCT
easat-10607	231	25	"	"	PUNCT
easat-10607	231	26	international	international	ADJ
easat-10607	231	27	journal	journal	NOUN
easat-10607	231	28	of	of	ADP
easat-10607	231	29	economics	economic	NOUN
easat-10607	231	30	and	and	CCONJ
easat-10607	231	31	financial	financial	ADJ
easat-10607	231	32	issues	issue	NOUN
easat-10607	231	33	,	,	PUNCT
easat-10607	231	34	vol	vol	NOUN
easat-10607	231	35	.	.	PROPN
easat-10607	231	36	13	13	NUM
easat-10607	231	37	,	,	PUNCT
easat-10607	231	38	no	no	INTJ
easat-10607	231	39	.	.	NOUN
easat-10607	231	40	3	3	NUM
easat-10607	231	41	,	,	PUNCT
easat-10607	231	42	pp	pp	ADJ
easat-10607	231	43	.	.	PUNCT
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easat-10607	232	2	-	-	SYM
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easat-10607	232	4	,	,	PUNCT
easat-10607	232	5	2023	2023	NUM
easat-10607	232	6	.	.	PUNCT
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