id	sid	tid	token	lemma	pos
easat-10680	1	1	edelweiss	edelweiss	PROPN
easat-10680	1	2	applied	apply	VERB
easat-10680	1	3	science	science	NOUN
easat-10680	1	4	and	and	CCONJ
easat-10680	1	5	technology	technology	NOUN
easat-10680	1	6	issn	issn	PROPN
easat-10680	1	7	:	:	PUNCT
easat-10680	1	8	2576	2576	NUM
easat-10680	1	9	-	-	SYM
easat-10680	1	10	8484	8484	NUM
easat-10680	1	11	vol	vol	NOUN
easat-10680	1	12	.	.	PROPN
easat-10680	2	1	9	9	NUM
easat-10680	2	2	,	,	PUNCT
easat-10680	2	3	no	no	INTJ
easat-10680	2	4	.	.	NOUN
easat-10680	2	5	10	10	NUM
easat-10680	2	6	,	,	PUNCT
easat-10680	2	7	1459	1459	NUM
easat-10680	2	8	-	-	SYM
easat-10680	2	9	1471	1471	NUM
easat-10680	2	10	2025	2025	NUM
easat-10680	2	11	publisher	publisher	NOUN
easat-10680	2	12	:	:	PUNCT
easat-10680	2	13	learning	learn	VERB
easat-10680	2	14	gate	gate	NOUN
easat-10680	2	15	doi	doi	PROPN
easat-10680	2	16	:	:	PUNCT
easat-10680	2	17	10.55214/2576	10.55214/2576	NUM
easat-10680	2	18	-	-	SYM
easat-10680	2	19	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	2	20	©	©	PROPN
easat-10680	2	21	2025	2025	NUM
easat-10680	2	22	by	by	ADP
easat-10680	2	23	the	the	DET
easat-10680	2	24	authors	author	NOUN
easat-10680	2	25	;	;	PUNCT
easat-10680	2	26	licensee	licensee	PROPN
easat-10680	2	27	learning	learning	NOUN
easat-10680	2	28	gate	gate	NOUN
easat-10680	3	1	©	©	PROPN
easat-10680	3	2	2025	2025	NUM
easat-10680	3	3	by	by	ADP
easat-10680	3	4	the	the	DET
easat-10680	3	5	authors	author	NOUN
easat-10680	3	6	;	;	PUNCT
easat-10680	3	7	licensee	licensee	PROPN
easat-10680	3	8	learning	learning	NOUN
easat-10680	3	9	gate	gate	NOUN
easat-10680	3	10	history	history	NOUN
easat-10680	3	11	:	:	PUNCT
easat-10680	3	12	received	receive	VERB
easat-10680	3	13	:	:	PUNCT
easat-10680	3	14	19	19	NUM
easat-10680	3	15	august	august	PROPN
easat-10680	3	16	2025	2025	NUM
easat-10680	3	17	;	;	PUNCT
easat-10680	3	18	revised	revise	VERB
easat-10680	3	19	:	:	PUNCT
easat-10680	3	20	26	26	NUM
easat-10680	3	21	september	september	PROPN
easat-10680	3	22	2025	2025	NUM
easat-10680	3	23	;	;	PUNCT
easat-10680	3	24	accepted	accept	VERB
easat-10680	3	25	:	:	PUNCT
easat-10680	3	26	2	2	NUM
easat-10680	3	27	october	october	NOUN
easat-10680	3	28	2025	2025	NUM
easat-10680	3	29	;	;	PUNCT
easat-10680	3	30	published	publish	VERB
easat-10680	3	31	:	:	PUNCT
easat-10680	3	32	24	24	NUM
easat-10680	3	33	october	october	PROPN
easat-10680	3	34	2025	2025	NUM
easat-10680	3	35	*	*	PUNCT
easat-10680	3	36	correspondence	correspondence	NOUN
easat-10680	3	37	:	:	PUNCT
easat-10680	3	38	aminul@stie-mce.ac.id	aminul@stie-mce.ac.id	ADJ
easat-10680	3	39	corporate	corporate	ADJ
easat-10680	3	40	governance	governance	NOUN
easat-10680	3	41	principles	principle	NOUN
easat-10680	3	42	and	and	CCONJ
easat-10680	3	43	their	their	PRON
easat-10680	3	44	influence	influence	NOUN
easat-10680	3	45	on	on	ADP
easat-10680	3	46	sustainability	sustainability	NOUN
easat-10680	3	47	reporting	reporting	NOUN
easat-10680	3	48	in	in	ADP
easat-10680	3	49	indonesian	indonesian	ADJ
easat-10680	3	50	public	public	ADJ
easat-10680	3	51	companies	company	NOUN
easat-10680	3	52	:	:	PUNCT
easat-10680	3	53	the	the	DET
easat-10680	3	54	moderating	moderate	VERB
easat-10680	3	55	role	role	NOUN
easat-10680	3	56	of	of	ADP
easat-10680	3	57	associations	association	NOUN
easat-10680	3	58	and	and	CCONJ
easat-10680	3	59	regulators	regulator	NOUN
easat-10680	3	60	aminul	aminul	NOUN
easat-10680	3	61	amin1	amin1	PROPN
easat-10680	3	62	*	*	SYM
easat-10680	3	63	,	,	PUNCT
easat-10680	3	64	wiyarni	wiyarni	PROPN
easat-10680	3	65	wiyarni2	wiyarni2	PROPN
easat-10680	3	66	,	,	PUNCT
easat-10680	3	67	kadarusman	kadarusman	PROPN
easat-10680	3	68	kadarusman3	kadarusman3	PROPN
easat-10680	3	69	1,2,3stie	1,2,3stie	NUM
easat-10680	3	70	malangkucecara	malangkucecara	PROPN
easat-10680	3	71	malang	malang	PROPN
easat-10680	3	72	,	,	PUNCT
easat-10680	3	73	east	east	PROPN
easat-10680	3	74	java	java	PROPN
easat-10680	3	75	,	,	PUNCT
easat-10680	3	76	indonesia	indonesia	PROPN
easat-10680	3	77	;	;	PUNCT
easat-10680	3	78	aminul@stie-mce.ac.id	aminul@stie-mce.ac.id	PROPN
easat-10680	3	79	(	(	PUNCT
easat-10680	3	80	a.a	a.a	PROPN
easat-10680	3	81	.	.	PROPN
easat-10680	3	82	)	)	PUNCT
easat-10680	4	1	wiyarni08@gmail.com	wiyarni08@gmail.com	X
easat-10680	4	2	(	(	PUNCT
easat-10680	4	3	w.w	w.w	PROPN
easat-10680	4	4	.	.	PROPN
easat-10680	4	5	)	)	PUNCT
easat-10680	5	1	kadarusman@stie-mce.ac.id	kadarusman@stie-mce.ac.id	PROPN
easat-10680	5	2	(	(	PUNCT
easat-10680	5	3	k.k	k.k	PROPN
easat-10680	5	4	.	.	PROPN
easat-10680	5	5	)	)	PUNCT
easat-10680	5	6	.	.	PUNCT
easat-10680	6	1	abstract	abstract	ADV
easat-10680	6	2	:	:	PUNCT
easat-10680	6	3	this	this	DET
easat-10680	6	4	study	study	NOUN
easat-10680	6	5	examines	examine	VERB
easat-10680	6	6	the	the	DET
easat-10680	6	7	influence	influence	NOUN
easat-10680	6	8	of	of	ADP
easat-10680	6	9	corporate	corporate	ADJ
easat-10680	6	10	governance	governance	NOUN
easat-10680	6	11	principles	principle	NOUN
easat-10680	6	12	on	on	ADP
easat-10680	6	13	the	the	DET
easat-10680	6	14	sustainability	sustainability	NOUN
easat-10680	6	15	reporting	reporting	NOUN
easat-10680	6	16	disclosure	disclosure	NOUN
easat-10680	6	17	index	index	NOUN
easat-10680	6	18	(	(	PUNCT
easat-10680	6	19	srdi	srdi	NOUN
easat-10680	6	20	)	)	PUNCT
easat-10680	6	21	,	,	PUNCT
easat-10680	6	22	incorporating	incorporate	VERB
easat-10680	6	23	the	the	DET
easat-10680	6	24	moderating	moderate	VERB
easat-10680	6	25	roles	role	NOUN
easat-10680	6	26	of	of	ADP
easat-10680	6	27	regulators	regulator	NOUN
easat-10680	6	28	and	and	CCONJ
easat-10680	6	29	industry	industry	NOUN
easat-10680	6	30	associations	association	NOUN
easat-10680	6	31	.	.	PUNCT
easat-10680	7	1	using	use	VERB
easat-10680	7	2	a	a	DET
easat-10680	7	3	quantitative	quantitative	ADJ
easat-10680	7	4	panel	panel	NOUN
easat-10680	7	5	data	datum	NOUN
easat-10680	7	6	approach	approach	NOUN
easat-10680	7	7	from	from	ADP
easat-10680	7	8	indonesian	indonesian	ADJ
easat-10680	7	9	publicly	publicly	ADV
easat-10680	7	10	listed	list	VERB
easat-10680	7	11	companies	company	NOUN
easat-10680	7	12	between	between	ADP
easat-10680	7	13	2022	2022	NUM
easat-10680	7	14	and	and	CCONJ
easat-10680	7	15	2024	2024	NUM
easat-10680	7	16	,	,	PUNCT
easat-10680	7	17	the	the	DET
easat-10680	7	18	study	study	NOUN
easat-10680	7	19	evaluates	evaluate	VERB
easat-10680	7	20	ten	ten	NUM
easat-10680	7	21	governance	governance	NOUN
easat-10680	7	22	principles	principle	NOUN
easat-10680	7	23	:	:	PUNCT
easat-10680	7	24	transparency	transparency	NOUN
easat-10680	7	25	,	,	PUNCT
easat-10680	7	26	accountability	accountability	NOUN
easat-10680	7	27	,	,	PUNCT
easat-10680	7	28	fairness	fairness	NOUN
easat-10680	7	29	,	,	PUNCT
easat-10680	7	30	responsibility	responsibility	NOUN
easat-10680	7	31	,	,	PUNCT
easat-10680	7	32	independence	independence	NOUN
easat-10680	7	33	,	,	PUNCT
easat-10680	7	34	shareholder	shareholder	NOUN
easat-10680	7	35	empowerment	empowerment	NOUN
easat-10680	7	36	,	,	PUNCT
easat-10680	7	37	legal	legal	ADJ
easat-10680	7	38	compliance	compliance	NOUN
easat-10680	7	39	,	,	PUNCT
easat-10680	7	40	openness	openness	NOUN
easat-10680	7	41	,	,	PUNCT
easat-10680	7	42	integrity	integrity	NOUN
easat-10680	7	43	,	,	PUNCT
easat-10680	7	44	and	and	CCONJ
easat-10680	7	45	sustainability	sustainability	NOUN
easat-10680	7	46	.	.	PUNCT
easat-10680	8	1	the	the	DET
easat-10680	8	2	results	result	NOUN
easat-10680	8	3	reveal	reveal	VERB
easat-10680	8	4	that	that	SCONJ
easat-10680	8	5	transparency	transparency	NOUN
easat-10680	8	6	,	,	PUNCT
easat-10680	8	7	accountability	accountability	NOUN
easat-10680	8	8	,	,	PUNCT
easat-10680	8	9	integrity	integrity	NOUN
easat-10680	8	10	,	,	PUNCT
easat-10680	8	11	and	and	CCONJ
easat-10680	8	12	legal	legal	ADJ
easat-10680	8	13	compliance	compliance	NOUN
easat-10680	8	14	are	be	AUX
easat-10680	8	15	the	the	DET
easat-10680	8	16	most	most	ADV
easat-10680	8	17	influential	influential	ADJ
easat-10680	8	18	factors	factor	NOUN
easat-10680	8	19	in	in	ADP
easat-10680	8	20	enhancing	enhance	VERB
easat-10680	8	21	srdi	srdi	NOUN
easat-10680	8	22	quality	quality	NOUN
easat-10680	8	23	.	.	PUNCT
easat-10680	9	1	regulatory	regulatory	ADJ
easat-10680	9	2	oversight	oversight	NOUN
easat-10680	9	3	by	by	ADP
easat-10680	9	4	indonesia	indonesia	PROPN
easat-10680	9	5	’s	’s	PART
easat-10680	9	6	financial	financial	PROPN
easat-10680	9	7	services	service	NOUN
easat-10680	9	8	authority	authority	NOUN
easat-10680	9	9	(	(	PUNCT
easat-10680	9	10	ojk	ojk	NOUN
easat-10680	9	11	)	)	PUNCT
easat-10680	9	12	plays	play	VERB
easat-10680	9	13	a	a	DET
easat-10680	9	14	more	more	ADV
easat-10680	9	15	dominant	dominant	ADJ
easat-10680	9	16	moderating	moderate	VERB
easat-10680	9	17	role	role	NOUN
easat-10680	9	18	than	than	ADP
easat-10680	9	19	industry	industry	NOUN
easat-10680	9	20	associations	association	NOUN
easat-10680	9	21	,	,	PUNCT
easat-10680	9	22	demonstrating	demonstrate	VERB
easat-10680	9	23	that	that	SCONJ
easat-10680	9	24	institutional	institutional	ADJ
easat-10680	9	25	pressures	pressure	NOUN
easat-10680	9	26	significantly	significantly	ADV
easat-10680	9	27	shape	shape	VERB
easat-10680	9	28	credible	credible	ADJ
easat-10680	9	29	sustainability	sustainability	NOUN
easat-10680	9	30	reporting	reporting	NOUN
easat-10680	9	31	practices	practice	NOUN
easat-10680	9	32	.	.	PUNCT
easat-10680	10	1	theoretically	theoretically	ADV
easat-10680	10	2	,	,	PUNCT
easat-10680	10	3	this	this	DET
easat-10680	10	4	study	study	NOUN
easat-10680	10	5	contributes	contribute	VERB
easat-10680	10	6	to	to	ADP
easat-10680	10	7	the	the	DET
easat-10680	10	8	advancement	advancement	NOUN
easat-10680	10	9	of	of	ADP
easat-10680	10	10	stakeholder	stakeholder	NOUN
easat-10680	10	11	theory	theory	NOUN
easat-10680	10	12	and	and	CCONJ
easat-10680	10	13	institutional	institutional	ADJ
easat-10680	10	14	theory	theory	NOUN
easat-10680	10	15	by	by	ADP
easat-10680	10	16	developing	develop	VERB
easat-10680	10	17	the	the	DET
easat-10680	10	18	“	"	PUNCT
easat-10680	10	19	triple	triple	ADJ
easat-10680	10	20	-	-	PUNCT
easat-10680	10	21	interaction	interaction	NOUN
easat-10680	10	22	governance	governance	NOUN
easat-10680	10	23	–	–	PUNCT
easat-10680	10	24	institutional	institutional	ADJ
easat-10680	10	25	–	–	PUNCT
easat-10680	10	26	disclosure	disclosure	NOUN
easat-10680	10	27	”	"	PUNCT
easat-10680	10	28	model	model	NOUN
easat-10680	10	29	,	,	PUNCT
easat-10680	10	30	which	which	PRON
easat-10680	10	31	captures	capture	VERB
easat-10680	10	32	the	the	DET
easat-10680	10	33	simultaneous	simultaneous	ADJ
easat-10680	10	34	interplay	interplay	NOUN
easat-10680	10	35	between	between	ADP
easat-10680	10	36	governance	governance	NOUN
easat-10680	10	37	mechanisms	mechanism	NOUN
easat-10680	10	38	,	,	PUNCT
easat-10680	10	39	institutional	institutional	ADJ
easat-10680	10	40	forces	force	NOUN
easat-10680	10	41	,	,	PUNCT
easat-10680	10	42	and	and	CCONJ
easat-10680	10	43	sustainability	sustainability	NOUN
easat-10680	10	44	reporting	report	VERB
easat-10680	10	45	quality	quality	NOUN
easat-10680	10	46	.	.	PUNCT
easat-10680	11	1	practically	practically	ADV
easat-10680	11	2	,	,	PUNCT
easat-10680	11	3	the	the	DET
easat-10680	11	4	findings	finding	NOUN
easat-10680	11	5	underscore	underscore	VERB
easat-10680	11	6	that	that	DET
easat-10680	11	7	collaboration	collaboration	NOUN
easat-10680	11	8	among	among	ADP
easat-10680	11	9	firms	firm	NOUN
easat-10680	11	10	,	,	PUNCT
easat-10680	11	11	regulators	regulator	NOUN
easat-10680	11	12	,	,	PUNCT
easat-10680	11	13	and	and	CCONJ
easat-10680	11	14	industry	industry	NOUN
easat-10680	11	15	associations	association	NOUN
easat-10680	11	16	is	be	AUX
easat-10680	11	17	essential	essential	ADJ
easat-10680	11	18	to	to	PART
easat-10680	11	19	strengthen	strengthen	VERB
easat-10680	11	20	transparency	transparency	NOUN
easat-10680	11	21	,	,	PUNCT
easat-10680	11	22	accountability	accountability	NOUN
easat-10680	11	23	,	,	PUNCT
easat-10680	11	24	and	and	CCONJ
easat-10680	11	25	sustainability	sustainability	NOUN
easat-10680	11	26	legitimacy	legitimacy	NOUN
easat-10680	11	27	in	in	ADP
easat-10680	11	28	emerging	emerge	VERB
easat-10680	11	29	markets	market	NOUN
easat-10680	11	30	such	such	ADJ
easat-10680	11	31	as	as	ADP
easat-10680	11	32	indonesia	indonesia	PROPN
easat-10680	11	33	.	.	PUNCT
easat-10680	12	1	keywords	keyword	NOUN
easat-10680	12	2	:	:	PUNCT
easat-10680	12	3	corporate	corporate	ADJ
easat-10680	12	4	governance	governance	NOUN
easat-10680	12	5	,	,	PUNCT
easat-10680	12	6	industry	industry	NOUN
easat-10680	12	7	association	association	NOUN
easat-10680	12	8	,	,	PUNCT
easat-10680	12	9	moderation	moderation	NOUN
easat-10680	12	10	,	,	PUNCT
easat-10680	12	11	regulator	regulator	NOUN
easat-10680	12	12	,	,	PUNCT
easat-10680	12	13	srdi	srdi	NOUN
easat-10680	12	14	,	,	PUNCT
easat-10680	12	15	sustainability	sustainability	NOUN
easat-10680	12	16	reporting	reporting	NOUN
easat-10680	12	17	.	.	PUNCT
easat-10680	13	1	1	1	X
easat-10680	13	2	.	.	X
easat-10680	13	3	introduction	introduction	NOUN
easat-10680	13	4	the	the	DET
easat-10680	13	5	obligation	obligation	NOUN
easat-10680	13	6	and	and	CCONJ
easat-10680	13	7	demand	demand	NOUN
easat-10680	13	8	for	for	ADP
easat-10680	13	9	sustainability	sustainability	NOUN
easat-10680	13	10	reporting	reporting	NOUN
easat-10680	13	11	have	have	AUX
easat-10680	13	12	increased	increase	VERB
easat-10680	13	13	globally	globally	ADV
easat-10680	13	14	,	,	PUNCT
easat-10680	13	15	driven	drive	VERB
easat-10680	13	16	by	by	ADP
easat-10680	13	17	international	international	ADJ
easat-10680	13	18	standards	standard	NOUN
easat-10680	13	19	such	such	ADJ
easat-10680	13	20	as	as	ADP
easat-10680	13	21	the	the	DET
easat-10680	13	22	global	global	ADJ
easat-10680	13	23	reporting	reporting	NOUN
easat-10680	13	24	initiative	initiative	NOUN
easat-10680	13	25	(	(	PUNCT
easat-10680	13	26	gri	gri	PROPN
easat-10680	13	27	)	)	PUNCT
easat-10680	13	28	and	and	CCONJ
easat-10680	13	29	the	the	DET
easat-10680	13	30	international	international	ADJ
easat-10680	13	31	sustainability	sustainability	NOUN
easat-10680	13	32	standards	standard	NOUN
easat-10680	13	33	board	board	NOUN
easat-10680	13	34	(	(	PUNCT
easat-10680	13	35	issb	issb	PROPN
easat-10680	13	36	/	/	SYM
easat-10680	13	37	ifrs	ifrs	PROPN
easat-10680	13	38	)	)	PUNCT
easat-10680	13	39	.	.	PUNCT
easat-10680	14	1	the	the	DET
easat-10680	14	2	latest	late	ADJ
easat-10680	14	3	gri	gri	NOUN
easat-10680	15	1	[	[	X
easat-10680	15	2	1	1	NUM
easat-10680	15	3	]	]	PUNCT
easat-10680	15	4	and	and	CCONJ
easat-10680	15	5	the	the	DET
easat-10680	15	6	issuance	issuance	NOUN
easat-10680	15	7	of	of	ADP
easat-10680	15	8	ifrs	ifrs	PROPN
easat-10680	15	9	s1	s1	PROPN
easat-10680	15	10	and	and	CCONJ
easat-10680	15	11	s2	s2	NOUN
easat-10680	15	12	by	by	ADP
easat-10680	15	13	issb	issb	NOUN
easat-10680	15	14	mark	mark	VERB
easat-10680	15	15	a	a	DET
easat-10680	15	16	new	new	ADJ
easat-10680	15	17	era	era	NOUN
easat-10680	15	18	of	of	ADP
easat-10680	15	19	harmonization	harmonization	NOUN
easat-10680	15	20	and	and	CCONJ
easat-10680	15	21	heightened	heighten	VERB
easat-10680	15	22	expectations	expectation	NOUN
easat-10680	15	23	for	for	ADP
easat-10680	15	24	sustainability	sustainability	NOUN
easat-10680	15	25	disclosure	disclosure	NOUN
easat-10680	15	26	.	.	PUNCT
easat-10680	16	1	in	in	ADP
easat-10680	16	2	indonesia	indonesia	PROPN
easat-10680	16	3	,	,	PUNCT
easat-10680	16	4	the	the	DET
easat-10680	16	5	financial	financial	ADJ
easat-10680	16	6	services	service	NOUN
easat-10680	16	7	authority	authority	NOUN
easat-10680	16	8	(	(	PUNCT
easat-10680	16	9	ojk	ojk	NOUN
easat-10680	16	10	)	)	PUNCT
easat-10680	16	11	issued	issue	VERB
easat-10680	16	12	the	the	DET
easat-10680	16	13	sustainable	sustainable	ADJ
easat-10680	16	14	finance	finance	NOUN
easat-10680	16	15	roadmap	roadmap	NOUN
easat-10680	16	16	phase	phase	NOUN
easat-10680	16	17	ii	ii	PROPN
easat-10680	16	18	(	(	PUNCT
easat-10680	16	19	2021–2025	2021–2025	NUM
easat-10680	16	20	)	)	PUNCT
easat-10680	16	21	to	to	PART
easat-10680	16	22	accelerate	accelerate	VERB
easat-10680	16	23	the	the	DET
easat-10680	16	24	adoption	adoption	NOUN
easat-10680	16	25	of	of	ADP
easat-10680	16	26	sustainable	sustainable	ADJ
easat-10680	16	27	practices	practice	NOUN
easat-10680	16	28	across	across	ADP
easat-10680	16	29	financial	financial	ADJ
easat-10680	16	30	institutions	institution	NOUN
easat-10680	16	31	and	and	CCONJ
easat-10680	16	32	public	public	ADJ
easat-10680	16	33	companies	company	NOUN
easat-10680	16	34	.	.	PUNCT
easat-10680	17	1	sustainability	sustainability	NOUN
easat-10680	17	2	has	have	AUX
easat-10680	17	3	gained	gain	VERB
easat-10680	17	4	a	a	DET
easat-10680	17	5	strategic	strategic	ADJ
easat-10680	17	6	position	position	NOUN
easat-10680	17	7	in	in	ADP
easat-10680	17	8	corporate	corporate	ADJ
easat-10680	17	9	governance	governance	NOUN
easat-10680	17	10	worldwide	worldwide	ADV
easat-10680	17	11	.	.	PUNCT
easat-10680	18	1	pressures	pressure	NOUN
easat-10680	18	2	from	from	ADP
easat-10680	18	3	regulators	regulator	NOUN
easat-10680	18	4	,	,	PUNCT
easat-10680	18	5	investors	investor	NOUN
easat-10680	18	6	,	,	PUNCT
easat-10680	18	7	international	international	ADJ
easat-10680	18	8	bodies	body	NOUN
easat-10680	18	9	,	,	PUNCT
easat-10680	18	10	and	and	CCONJ
easat-10680	18	11	consumers	consumer	NOUN
easat-10680	18	12	have	have	AUX
easat-10680	18	13	pushed	push	VERB
easat-10680	18	14	firms	firm	NOUN
easat-10680	18	15	to	to	PART
easat-10680	18	16	embed	embed	VERB
easat-10680	18	17	sustainability	sustainability	NOUN
easat-10680	18	18	principles	principle	NOUN
easat-10680	18	19	in	in	ADP
easat-10680	18	20	business	business	NOUN
easat-10680	18	21	operations	operation	NOUN
easat-10680	18	22	and	and	CCONJ
easat-10680	18	23	disclose	disclose	VERB
easat-10680	18	24	them	they	PRON
easat-10680	18	25	through	through	ADP
easat-10680	18	26	sustainability	sustainability	NOUN
easat-10680	18	27	reports	report	NOUN
easat-10680	18	28	[	[	X
easat-10680	18	29	2	2	NUM
easat-10680	18	30	,	,	PUNCT
easat-10680	18	31	3	3	NUM
easat-10680	18	32	]	]	PUNCT
easat-10680	18	33	.	.	PUNCT
easat-10680	19	1	beyond	beyond	ADP
easat-10680	19	2	communication	communication	NOUN
easat-10680	19	3	tools	tool	NOUN
easat-10680	19	4	,	,	PUNCT
easat-10680	19	5	sustainability	sustainability	NOUN
easat-10680	19	6	reports	report	NOUN
easat-10680	19	7	reduce	reduce	VERB
easat-10680	19	8	information	information	NOUN
easat-10680	19	9	asymmetry	asymmetry	NOUN
easat-10680	19	10	,	,	PUNCT
easat-10680	19	11	enhance	enhance	VERB
easat-10680	19	12	legitimacy	legitimacy	NOUN
easat-10680	19	13	,	,	PUNCT
easat-10680	19	14	and	and	CCONJ
easat-10680	19	15	strengthen	strengthen	VERB
easat-10680	19	16	long	long	ADJ
easat-10680	19	17	-	-	PUNCT
easat-10680	19	18	term	term	NOUN
easat-10680	19	19	corporate	corporate	ADJ
easat-10680	19	20	reputation	reputation	NOUN
easat-10680	19	21	[	[	X
easat-10680	19	22	4	4	NUM
easat-10680	19	23	,	,	PUNCT
easat-10680	19	24	5	5	NUM
easat-10680	19	25	]	]	PUNCT
easat-10680	19	26	.	.	PUNCT
easat-10680	20	1	in	in	ADP
easat-10680	20	2	indonesia	indonesia	PROPN
easat-10680	20	3	,	,	PUNCT
easat-10680	20	4	regulatory	regulatory	ADJ
easat-10680	20	5	frameworks	framework	NOUN
easat-10680	20	6	such	such	ADJ
easat-10680	20	7	as	as	ADP
easat-10680	20	8	the	the	DET
easat-10680	20	9	ojk	ojk	ADJ
easat-10680	20	10	roadmap	roadmap	NOUN
easat-10680	20	11	and	and	CCONJ
easat-10680	20	12	the	the	DET
easat-10680	20	13	development	development	NOUN
easat-10680	20	14	of	of	ADP
easat-10680	20	15	the	the	DET
easat-10680	20	16	indonesia	indonesia	PROPN
easat-10680	20	17	sustainability	sustainability	NOUN
easat-10680	20	18	reporting	report	VERB
easat-10680	20	19	standard	standard	NOUN
easat-10680	20	20	[	[	X
easat-10680	20	21	6	6	NUM
easat-10680	20	22	]	]	PUNCT
easat-10680	20	23	emphasize	emphasize	VERB
easat-10680	20	24	disclosure	disclosure	NOUN
easat-10680	20	25	quality	quality	NOUN
easat-10680	20	26	.	.	PUNCT
easat-10680	21	1	however	however	ADV
easat-10680	21	2	,	,	PUNCT
easat-10680	21	3	implementation	implementation	NOUN
easat-10680	21	4	often	often	ADV
easat-10680	21	5	reflects	reflect	VERB
easat-10680	21	6	symbolic	symbolic	ADJ
easat-10680	21	7	compliance	compliance	NOUN
easat-10680	21	8	rather	rather	ADV
easat-10680	21	9	than	than	ADP
easat-10680	21	10	substantive	substantive	ADJ
easat-10680	21	11	integration	integration	NOUN
easat-10680	21	12	[	[	X
easat-10680	21	13	7	7	NUM
easat-10680	21	14	]	]	PUNCT
easat-10680	21	15	.	.	PUNCT
easat-10680	22	1	this	this	DET
easat-10680	22	2	https://orcid.org/0009-0003-5491-9282	https://orcid.org/0009-0003-5491-9282	PROPN
easat-10680	22	3	https://orcid.org/0000-0003-1839-8822	https://orcid.org/0000-0003-1839-8822	PROPN
easat-10680	22	4	1460	1460	NUM
easat-10680	22	5	edelweiss	edelweiss	PROPN
easat-10680	22	6	applied	apply	VERB
easat-10680	22	7	science	science	NOUN
easat-10680	22	8	and	and	CCONJ
easat-10680	22	9	technology	technology	NOUN
easat-10680	22	10	issn	issn	PROPN
easat-10680	22	11	:	:	PUNCT
easat-10680	22	12	2576	2576	NUM
easat-10680	22	13	-	-	SYM
easat-10680	22	14	8484	8484	NUM
easat-10680	22	15	vol	vol	NOUN
easat-10680	22	16	.	.	PROPN
easat-10680	23	1	9	9	NUM
easat-10680	23	2	,	,	PUNCT
easat-10680	23	3	no	no	INTJ
easat-10680	23	4	.	.	NOUN
easat-10680	23	5	10	10	NUM
easat-10680	23	6	:	:	SYM
easat-10680	23	7	1459	1459	NUM
easat-10680	23	8	-	-	SYM
easat-10680	23	9	1471	1471	NUM
easat-10680	23	10	,	,	PUNCT
easat-10680	23	11	2025	2025	NUM
easat-10680	23	12	doi	doi	NOUN
easat-10680	23	13	:	:	PUNCT
easat-10680	23	14	10.55214/2576	10.55214/2576	NUM
easat-10680	23	15	-	-	SYM
easat-10680	23	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	23	17	©	©	PROPN
easat-10680	23	18	2025	2025	NUM
easat-10680	23	19	by	by	ADP
easat-10680	23	20	the	the	DET
easat-10680	23	21	authors	author	NOUN
easat-10680	23	22	;	;	PUNCT
easat-10680	23	23	licensee	licensee	PROPN
easat-10680	23	24	learning	learning	NOUN
easat-10680	23	25	gate	gate	PROPN
easat-10680	23	26	situation	situation	NOUN
easat-10680	23	27	raises	raise	VERB
easat-10680	23	28	questions	question	NOUN
easat-10680	23	29	about	about	ADP
easat-10680	23	30	the	the	DET
easat-10680	23	31	determinants	determinant	NOUN
easat-10680	23	32	of	of	ADP
easat-10680	23	33	the	the	DET
easat-10680	23	34	sustainability	sustainability	NOUN
easat-10680	23	35	report	report	NOUN
easat-10680	23	36	disclosure	disclosure	NOUN
easat-10680	23	37	index	index	NOUN
easat-10680	23	38	(	(	PUNCT
easat-10680	23	39	srdi	srdi	NOUN
easat-10680	23	40	)	)	PUNCT
easat-10680	23	41	in	in	ADP
easat-10680	23	42	emerging	emerge	VERB
easat-10680	23	43	market	market	NOUN
easat-10680	23	44	contexts	contexts	NOUN
easat-10680	23	45	.	.	PUNCT
easat-10680	24	1	corporate	corporate	ADJ
easat-10680	24	2	governance	governance	NOUN
easat-10680	24	3	(	(	PUNCT
easat-10680	24	4	cg	cg	NOUN
easat-10680	24	5	)	)	PUNCT
easat-10680	24	6	is	be	AUX
easat-10680	24	7	widely	widely	ADV
easat-10680	24	8	regarded	regard	VERB
easat-10680	24	9	as	as	ADP
easat-10680	24	10	a	a	DET
easat-10680	24	11	key	key	ADJ
easat-10680	24	12	driver	driver	NOUN
easat-10680	24	13	of	of	ADP
easat-10680	24	14	srdi	srdi	NOUN
easat-10680	24	15	quality	quality	NOUN
easat-10680	24	16	.	.	PUNCT
easat-10680	25	1	governance	governance	NOUN
easat-10680	25	2	structures	structure	NOUN
easat-10680	25	3	,	,	PUNCT
easat-10680	25	4	such	such	ADJ
easat-10680	25	5	as	as	ADP
easat-10680	25	6	board	board	NOUN
easat-10680	25	7	independence	independence	NOUN
easat-10680	25	8	,	,	PUNCT
easat-10680	25	9	audit	audit	NOUN
easat-10680	25	10	committees	committee	NOUN
easat-10680	25	11	,	,	PUNCT
easat-10680	25	12	institutional	institutional	ADJ
easat-10680	25	13	ownership	ownership	NOUN
easat-10680	25	14	,	,	PUNCT
easat-10680	25	15	and	and	CCONJ
easat-10680	25	16	shareholder	shareholder	NOUN
easat-10680	25	17	concentration	concentration	NOUN
easat-10680	25	18	,	,	PUNCT
easat-10680	25	19	have	have	AUX
easat-10680	25	20	been	be	AUX
easat-10680	25	21	linked	link	VERB
easat-10680	25	22	to	to	ADP
easat-10680	25	23	transparency	transparency	NOUN
easat-10680	25	24	and	and	CCONJ
easat-10680	25	25	accountability	accountability	NOUN
easat-10680	25	26	[	[	X
easat-10680	25	27	8	8	NUM
easat-10680	25	28	,	,	PUNCT
easat-10680	25	29	9	9	NUM
easat-10680	25	30	]	]	PUNCT
easat-10680	25	31	.	.	PUNCT
easat-10680	26	1	yet	yet	ADV
easat-10680	26	2	,	,	PUNCT
easat-10680	26	3	evidence	evidence	NOUN
easat-10680	26	4	varies	vary	VERB
easat-10680	26	5	across	across	ADP
easat-10680	26	6	countries	country	NOUN
easat-10680	26	7	,	,	PUNCT
easat-10680	26	8	with	with	ADP
easat-10680	26	9	significant	significant	ADJ
easat-10680	26	10	differences	difference	NOUN
easat-10680	26	11	between	between	ADP
easat-10680	26	12	developed	develop	VERB
easat-10680	26	13	and	and	CCONJ
easat-10680	26	14	emerging	emerge	VERB
easat-10680	26	15	economies	economy	NOUN
easat-10680	26	16	[	[	X
easat-10680	26	17	3	3	NUM
easat-10680	26	18	]	]	PUNCT
easat-10680	26	19	.	.	PUNCT
easat-10680	27	1	regulators	regulator	NOUN
easat-10680	27	2	are	be	AUX
easat-10680	27	3	essential	essential	ADJ
easat-10680	27	4	institutional	institutional	ADJ
easat-10680	27	5	actors	actor	NOUN
easat-10680	27	6	,	,	PUNCT
easat-10680	27	7	reinforcing	reinforce	VERB
easat-10680	27	8	compliance	compliance	NOUN
easat-10680	27	9	and	and	CCONJ
easat-10680	27	10	srdi	srdi	NOUN
easat-10680	27	11	quality	quality	NOUN
easat-10680	27	12	.	.	PUNCT
easat-10680	28	1	rahmaniati	rahmaniati	NOUN
easat-10680	28	2	and	and	CCONJ
easat-10680	28	3	ekawati	ekawati	NOUN
easat-10680	29	1	[	[	X
easat-10680	29	2	7	7	X
easat-10680	29	3	]	]	PUNCT
easat-10680	29	4	noted	note	VERB
easat-10680	29	5	that	that	SCONJ
easat-10680	29	6	ojk	ojk	NOUN
easat-10680	29	7	and	and	CCONJ
easat-10680	29	8	idx	idx	PROPN
easat-10680	29	9	act	act	NOUN
easat-10680	29	10	not	not	PART
easat-10680	29	11	only	only	ADV
easat-10680	29	12	as	as	ADP
easat-10680	29	13	watchdogs	watchdog	NOUN
easat-10680	29	14	but	but	CCONJ
easat-10680	29	15	also	also	ADV
easat-10680	29	16	as	as	ADP
easat-10680	29	17	facilitators	facilitator	NOUN
easat-10680	29	18	of	of	ADP
easat-10680	29	19	international	international	ADJ
easat-10680	29	20	standard	standard	ADJ
easat-10680	29	21	adoption	adoption	NOUN
easat-10680	29	22	.	.	PUNCT
easat-10680	30	1	nonetheless	nonetheless	ADV
easat-10680	30	2	,	,	PUNCT
easat-10680	30	3	limited	limited	ADJ
easat-10680	30	4	empirical	empirical	ADJ
easat-10680	30	5	evidence	evidence	NOUN
easat-10680	30	6	exists	exist	VERB
easat-10680	30	7	on	on	ADP
easat-10680	30	8	regulators	regulator	NOUN
easat-10680	30	9	as	as	ADP
easat-10680	30	10	moderators	moderator	NOUN
easat-10680	30	11	of	of	ADP
easat-10680	30	12	cg	cg	NOUN
easat-10680	30	13	–	–	PUNCT
easat-10680	30	14	srdi	srdi	NOUN
easat-10680	30	15	relationships	relationship	NOUN
easat-10680	30	16	.	.	PUNCT
easat-10680	31	1	industry	industry	NOUN
easat-10680	31	2	associations	association	NOUN
easat-10680	31	3	also	also	ADV
easat-10680	31	4	play	play	VERB
easat-10680	31	5	a	a	DET
easat-10680	31	6	role	role	NOUN
easat-10680	31	7	through	through	ADP
easat-10680	31	8	peer	peer	NOUN
easat-10680	31	9	pressure	pressure	NOUN
easat-10680	31	10	,	,	PUNCT
easat-10680	31	11	as	as	SCONJ
easat-10680	31	12	companies	company	NOUN
easat-10680	31	13	in	in	ADP
easat-10680	31	14	disclosure	disclosure	NOUN
easat-10680	31	15	-	-	PUNCT
easat-10680	31	16	intensive	intensive	ADJ
easat-10680	31	17	industries	industry	NOUN
easat-10680	31	18	are	be	AUX
easat-10680	31	19	more	more	ADV
easat-10680	31	20	likely	likely	ADJ
easat-10680	31	21	to	to	PART
easat-10680	31	22	adopt	adopt	VERB
easat-10680	31	23	high	high	ADJ
easat-10680	31	24	standards	standard	NOUN
easat-10680	31	25	[	[	X
easat-10680	31	26	10	10	NUM
easat-10680	31	27	]	]	PUNCT
easat-10680	31	28	.	.	PUNCT
easat-10680	32	1	however	however	ADV
easat-10680	32	2	,	,	PUNCT
easat-10680	32	3	studies	study	NOUN
easat-10680	32	4	in	in	ADP
easat-10680	32	5	emerging	emerge	VERB
easat-10680	32	6	markets	market	NOUN
easat-10680	32	7	remain	remain	VERB
easat-10680	32	8	scarce	scarce	ADJ
easat-10680	32	9	.	.	PUNCT
easat-10680	33	1	the	the	DET
easat-10680	33	2	research	research	NOUN
easat-10680	33	3	problems	problem	NOUN
easat-10680	33	4	can	can	AUX
easat-10680	33	5	be	be	AUX
easat-10680	33	6	summarized	summarize	VERB
easat-10680	33	7	as	as	SCONJ
easat-10680	33	8	follows	follow	VERB
easat-10680	33	9	:	:	PUNCT
easat-10680	33	10	(	(	PUNCT
easat-10680	33	11	i	i	NOUN
easat-10680	33	12	)	)	PUNCT
easat-10680	33	13	how	how	SCONJ
easat-10680	33	14	corporate	corporate	ADJ
easat-10680	33	15	governance	governance	NOUN
easat-10680	33	16	influences	influence	NOUN
easat-10680	33	17	srdi	srdi	VERB
easat-10680	33	18	,	,	PUNCT
easat-10680	33	19	(	(	PUNCT
easat-10680	33	20	ii	ii	NOUN
easat-10680	33	21	)	)	PUNCT
easat-10680	33	22	whether	whether	SCONJ
easat-10680	33	23	regulators	regulator	NOUN
easat-10680	33	24	strengthen	strengthen	VERB
easat-10680	33	25	the	the	DET
easat-10680	33	26	cg	cg	NOUN
easat-10680	33	27	–	–	PUNCT
easat-10680	33	28	srdi	srdi	NOUN
easat-10680	33	29	link	link	NOUN
easat-10680	33	30	,	,	PUNCT
easat-10680	33	31	and	and	CCONJ
easat-10680	33	32	(	(	PUNCT
easat-10680	33	33	iii	iii	NOUN
easat-10680	33	34	)	)	PUNCT
easat-10680	33	35	how	how	SCONJ
easat-10680	33	36	industry	industry	NOUN
easat-10680	33	37	associations	association	NOUN
easat-10680	33	38	moderate	moderate	VERB
easat-10680	33	39	this	this	DET
easat-10680	33	40	relationship	relationship	NOUN
easat-10680	33	41	.	.	PUNCT
easat-10680	34	1	the	the	DET
easat-10680	34	2	research	research	NOUN
easat-10680	34	3	gap	gap	NOUN
easat-10680	34	4	includes	include	VERB
easat-10680	34	5	the	the	DET
easat-10680	34	6	lack	lack	NOUN
easat-10680	34	7	of	of	ADP
easat-10680	34	8	empirical	empirical	ADJ
easat-10680	34	9	studies	study	NOUN
easat-10680	34	10	on	on	ADP
easat-10680	34	11	the	the	DET
easat-10680	34	12	integration	integration	NOUN
easat-10680	34	13	of	of	ADP
easat-10680	34	14	cg	cg	NOUN
easat-10680	34	15	principles	principle	NOUN
easat-10680	34	16	in	in	ADP
easat-10680	34	17	indonesia	indonesia	PROPN
easat-10680	34	18	,	,	PUNCT
easat-10680	34	19	limited	limited	ADJ
easat-10680	34	20	attention	attention	NOUN
easat-10680	34	21	to	to	ADP
easat-10680	34	22	regulators	regulator	NOUN
easat-10680	34	23	and	and	CCONJ
easat-10680	34	24	associations	association	NOUN
easat-10680	34	25	as	as	ADP
easat-10680	34	26	moderators	moderator	NOUN
easat-10680	34	27	,	,	PUNCT
easat-10680	34	28	and	and	CCONJ
easat-10680	34	29	inconsistent	inconsistent	ADJ
easat-10680	34	30	findings	finding	NOUN
easat-10680	34	31	regarding	regard	VERB
easat-10680	34	32	financial	financial	ADJ
easat-10680	34	33	performance	performance	NOUN
easat-10680	34	34	in	in	ADP
easat-10680	34	35	disclosure	disclosure	NOUN
easat-10680	34	36	quality	quality	NOUN
easat-10680	34	37	[	[	X
easat-10680	34	38	5	5	NUM
easat-10680	34	39	]	]	PUNCT
easat-10680	34	40	.	.	PUNCT
easat-10680	35	1	this	this	DET
easat-10680	35	2	study	study	NOUN
easat-10680	35	3	offers	offer	VERB
easat-10680	35	4	novelty	novelty	NOUN
easat-10680	35	5	by	by	ADP
easat-10680	35	6	examining	examine	VERB
easat-10680	35	7	simultaneously	simultaneously	ADV
easat-10680	35	8	three	three	NUM
easat-10680	35	9	dimensions	dimension	NOUN
easat-10680	35	10	:	:	PUNCT
easat-10680	35	11	internal	internal	ADJ
easat-10680	35	12	governance	governance	NOUN
easat-10680	35	13	,	,	PUNCT
easat-10680	35	14	regulators	regulator	NOUN
easat-10680	35	15	,	,	PUNCT
easat-10680	35	16	and	and	CCONJ
easat-10680	35	17	associations	association	NOUN
easat-10680	35	18	.	.	PUNCT
easat-10680	36	1	it	it	PRON
easat-10680	36	2	integrates	integrate	VERB
easat-10680	36	3	ten	ten	NUM
easat-10680	36	4	principles	principle	NOUN
easat-10680	36	5	of	of	ADP
easat-10680	36	6	good	good	ADJ
easat-10680	36	7	governance	governance	NOUN
easat-10680	36	8	[	[	X
easat-10680	36	9	8	8	NUM
easat-10680	36	10	,	,	PUNCT
easat-10680	36	11	9	9	NUM
easat-10680	36	12	,	,	PUNCT
easat-10680	36	13	11	11	NUM
easat-10680	36	14	]	]	NUM
easat-10680	36	15	:	:	PUNCT
easat-10680	36	16	transparency	transparency	NOUN
easat-10680	36	17	,	,	PUNCT
easat-10680	36	18	accountability	accountability	NOUN
easat-10680	36	19	,	,	PUNCT
easat-10680	36	20	fairness	fairness	NOUN
easat-10680	36	21	,	,	PUNCT
easat-10680	36	22	responsibility	responsibility	NOUN
easat-10680	36	23	,	,	PUNCT
easat-10680	36	24	independence	independence	NOUN
easat-10680	36	25	,	,	PUNCT
easat-10680	36	26	shareholder	shareholder	NOUN
easat-10680	36	27	empowerment	empowerment	NOUN
easat-10680	36	28	,	,	PUNCT
easat-10680	36	29	legal	legal	ADJ
easat-10680	36	30	compliance	compliance	NOUN
easat-10680	36	31	,	,	PUNCT
easat-10680	36	32	openness	openness	NOUN
easat-10680	36	33	,	,	PUNCT
easat-10680	36	34	integrity	integrity	NOUN
easat-10680	36	35	,	,	PUNCT
easat-10680	36	36	and	and	CCONJ
easat-10680	36	37	sustainability	sustainability	NOUN
easat-10680	36	38	.	.	PUNCT
easat-10680	37	1	the	the	DET
easat-10680	37	2	urgency	urgency	NOUN
easat-10680	37	3	lies	lie	VERB
easat-10680	37	4	in	in	ADP
easat-10680	37	5	expanding	expand	VERB
easat-10680	37	6	academic	academic	ADJ
easat-10680	37	7	debates	debate	NOUN
easat-10680	37	8	,	,	PUNCT
easat-10680	37	9	providing	provide	VERB
easat-10680	37	10	regulatory	regulatory	ADJ
easat-10680	37	11	insights	insight	NOUN
easat-10680	37	12	,	,	PUNCT
easat-10680	37	13	and	and	CCONJ
easat-10680	37	14	offering	offer	VERB
easat-10680	37	15	practical	practical	ADJ
easat-10680	37	16	recommendations	recommendation	NOUN
easat-10680	37	17	for	for	ADP
easat-10680	37	18	firms	firm	NOUN
easat-10680	37	19	and	and	CCONJ
easat-10680	37	20	associations	association	NOUN
easat-10680	37	21	in	in	ADP
easat-10680	37	22	improving	improve	VERB
easat-10680	37	23	srdi	srdi	NOUN
easat-10680	37	24	.	.	PUNCT
easat-10680	38	1	2	2	X
easat-10680	38	2	.	.	X
easat-10680	38	3	literature	literature	NOUN
easat-10680	38	4	review	review	VERB
easat-10680	38	5	2.1	2.1	NUM
easat-10680	38	6	.	.	PUNCT
easat-10680	39	1	corporate	corporate	ADJ
easat-10680	39	2	governance	governance	NOUN
easat-10680	39	3	principles	principle	NOUN
easat-10680	39	4	corporate	corporate	ADJ
easat-10680	39	5	governance	governance	NOUN
easat-10680	39	6	(	(	PUNCT
easat-10680	39	7	cg	cg	NOUN
easat-10680	39	8	)	)	PUNCT
easat-10680	39	9	is	be	AUX
easat-10680	39	10	a	a	DET
easat-10680	39	11	system	system	NOUN
easat-10680	39	12	that	that	PRON
easat-10680	39	13	regulates	regulate	VERB
easat-10680	39	14	and	and	CCONJ
easat-10680	39	15	controls	control	VERB
easat-10680	39	16	companies	company	NOUN
easat-10680	39	17	to	to	PART
easat-10680	39	18	achieve	achieve	VERB
easat-10680	39	19	added	add	VERB
easat-10680	39	20	value	value	NOUN
easat-10680	39	21	for	for	ADP
easat-10680	39	22	all	all	DET
easat-10680	39	23	stakeholders	stakeholder	NOUN
easat-10680	39	24	[	[	X
easat-10680	39	25	8	8	NUM
easat-10680	39	26	]	]	PUNCT
easat-10680	39	27	.	.	PUNCT
easat-10680	40	1	in	in	ADP
easat-10680	40	2	indonesia	indonesia	PROPN
easat-10680	40	3	,	,	PUNCT
easat-10680	40	4	cg	cg	NOUN
easat-10680	40	5	principles	principle	NOUN
easat-10680	40	6	encompass	encompass	VERB
easat-10680	40	7	ten	ten	NUM
easat-10680	40	8	main	main	ADJ
easat-10680	40	9	dimensions	dimension	NOUN
easat-10680	40	10	:	:	PUNCT
easat-10680	40	11	transparency	transparency	NOUN
easat-10680	40	12	,	,	PUNCT
easat-10680	40	13	accountability	accountability	NOUN
easat-10680	40	14	,	,	PUNCT
easat-10680	40	15	responsibility	responsibility	NOUN
easat-10680	40	16	,	,	PUNCT
easat-10680	40	17	independence	independence	NOUN
easat-10680	40	18	,	,	PUNCT
easat-10680	40	19	fairness	fairness	NOUN
easat-10680	40	20	,	,	PUNCT
easat-10680	40	21	shareholder	shareholder	NOUN
easat-10680	40	22	empowerment	empowerment	NOUN
easat-10680	40	23	,	,	PUNCT
easat-10680	40	24	legal	legal	ADJ
easat-10680	40	25	compliance	compliance	NOUN
easat-10680	40	26	,	,	PUNCT
easat-10680	40	27	information	information	NOUN
easat-10680	40	28	disclosure	disclosure	NOUN
easat-10680	40	29	,	,	PUNCT
easat-10680	40	30	integrity	integrity	NOUN
easat-10680	40	31	,	,	PUNCT
easat-10680	40	32	and	and	CCONJ
easat-10680	40	33	sustainability	sustainability	NOUN
easat-10680	40	34	[	[	X
easat-10680	40	35	11	11	NUM
easat-10680	40	36	]	]	PUNCT
easat-10680	40	37	.	.	PUNCT
easat-10680	41	1	these	these	DET
easat-10680	41	2	principles	principle	NOUN
easat-10680	41	3	not	not	PART
easat-10680	41	4	only	only	ADV
easat-10680	41	5	enhance	enhance	VERB
easat-10680	41	6	investor	investor	NOUN
easat-10680	41	7	trust	trust	NOUN
easat-10680	41	8	but	but	CCONJ
easat-10680	41	9	also	also	ADV
easat-10680	41	10	encourage	encourage	VERB
easat-10680	41	11	companies	company	NOUN
easat-10680	41	12	to	to	PART
easat-10680	41	13	adopt	adopt	VERB
easat-10680	41	14	more	more	ADV
easat-10680	41	15	ethical	ethical	ADJ
easat-10680	41	16	and	and	CCONJ
easat-10680	41	17	sustainable	sustainable	ADJ
easat-10680	41	18	business	business	NOUN
easat-10680	41	19	practices	practice	NOUN
easat-10680	41	20	[	[	X
easat-10680	41	21	4	4	NUM
easat-10680	41	22	,	,	PUNCT
easat-10680	41	23	12	12	NUM
easat-10680	41	24	]	]	PUNCT
easat-10680	41	25	.	.	PUNCT
easat-10680	42	1	2.2	2.2	NUM
easat-10680	42	2	.	.	PUNCT
easat-10680	43	1	sustainability	sustainability	NOUN
easat-10680	43	2	reporting	reporting	NOUN
easat-10680	43	3	and	and	CCONJ
easat-10680	43	4	srdi	srdi	NOUN
easat-10680	43	5	sustainability	sustainability	NOUN
easat-10680	43	6	reporting	reporting	NOUN
easat-10680	43	7	has	have	AUX
easat-10680	43	8	evolved	evolve	VERB
easat-10680	43	9	into	into	ADP
easat-10680	43	10	a	a	DET
easat-10680	43	11	critical	critical	ADJ
easat-10680	43	12	instrument	instrument	NOUN
easat-10680	43	13	for	for	ADP
easat-10680	43	14	assessing	assess	VERB
easat-10680	43	15	corporate	corporate	ADJ
easat-10680	43	16	accountability	accountability	NOUN
easat-10680	43	17	concerning	concern	VERB
easat-10680	43	18	environmental	environmental	ADJ
easat-10680	43	19	,	,	PUNCT
easat-10680	43	20	social	social	ADJ
easat-10680	43	21	,	,	PUNCT
easat-10680	43	22	and	and	CCONJ
easat-10680	43	23	governance	governance	NOUN
easat-10680	43	24	(	(	PUNCT
easat-10680	43	25	esg	esg	NOUN
easat-10680	43	26	)	)	PUNCT
easat-10680	43	27	issues	issue	NOUN
easat-10680	43	28	.	.	PUNCT
easat-10680	44	1	the	the	DET
easat-10680	44	2	sustainability	sustainability	NOUN
easat-10680	44	3	reporting	report	VERB
easat-10680	44	4	disclosure	disclosure	NOUN
easat-10680	44	5	index	index	NOUN
easat-10680	44	6	(	(	PUNCT
easat-10680	44	7	srdi	srdi	NOUN
easat-10680	44	8	)	)	PUNCT
easat-10680	44	9	is	be	AUX
easat-10680	44	10	employed	employ	VERB
easat-10680	44	11	to	to	PART
easat-10680	44	12	measure	measure	VERB
easat-10680	44	13	the	the	DET
easat-10680	44	14	quality	quality	NOUN
easat-10680	44	15	of	of	ADP
easat-10680	44	16	such	such	ADJ
easat-10680	44	17	reporting	reporting	NOUN
easat-10680	44	18	,	,	PUNCT
easat-10680	44	19	referencing	reference	VERB
easat-10680	44	20	international	international	ADJ
easat-10680	44	21	standards	standard	NOUN
easat-10680	44	22	such	such	ADJ
easat-10680	44	23	as	as	ADP
easat-10680	44	24	the	the	DET
easat-10680	44	25	global	global	ADJ
easat-10680	44	26	reporting	reporting	NOUN
easat-10680	44	27	initiative	initiative	NOUN
easat-10680	44	28	(	(	PUNCT
easat-10680	44	29	gri	gri	PROPN
easat-10680	44	30	)	)	PUNCT
easat-10680	44	31	and	and	CCONJ
easat-10680	44	32	the	the	DET
easat-10680	44	33	international	international	ADJ
easat-10680	44	34	sustainability	sustainability	NOUN
easat-10680	44	35	standards	standard	NOUN
easat-10680	44	36	board	board	NOUN
easat-10680	44	37	(	(	PUNCT
easat-10680	44	38	issb	issb	NOUN
easat-10680	44	39	)	)	PUNCT
easat-10680	45	1	[	[	X
easat-10680	45	2	2	2	NUM
easat-10680	45	3	,	,	PUNCT
easat-10680	45	4	3	3	NUM
easat-10680	45	5	]	]	PUNCT
easat-10680	45	6	.	.	PUNCT
easat-10680	46	1	a	a	DET
easat-10680	46	2	higher	high	ADJ
easat-10680	46	3	srdi	srdi	NOUN
easat-10680	46	4	indicates	indicate	VERB
easat-10680	46	5	greater	great	ADJ
easat-10680	46	6	transparency	transparency	NOUN
easat-10680	46	7	and	and	CCONJ
easat-10680	46	8	accountability	accountability	NOUN
easat-10680	46	9	in	in	ADP
easat-10680	46	10	managing	manage	VERB
easat-10680	46	11	economic	economic	ADJ
easat-10680	46	12	,	,	PUNCT
easat-10680	46	13	social	social	ADJ
easat-10680	46	14	,	,	PUNCT
easat-10680	46	15	and	and	CCONJ
easat-10680	46	16	environmental	environmental	ADJ
easat-10680	46	17	impacts	impact	NOUN
easat-10680	46	18	[	[	X
easat-10680	46	19	5	5	NUM
easat-10680	46	20	,	,	PUNCT
easat-10680	46	21	10	10	NUM
easat-10680	46	22	]	]	PUNCT
easat-10680	46	23	.	.	PUNCT
easat-10680	47	1	2.3	2.3	NUM
easat-10680	47	2	.	.	PUNCT
easat-10680	48	1	the	the	DET
easat-10680	48	2	relationship	relationship	NOUN
easat-10680	48	3	between	between	ADP
easat-10680	48	4	corporate	corporate	ADJ
easat-10680	48	5	governance	governance	NOUN
easat-10680	48	6	and	and	CCONJ
easat-10680	48	7	srdi	srdi	VERB
easat-10680	48	8	prior	prior	ADJ
easat-10680	48	9	research	research	NOUN
easat-10680	48	10	has	have	AUX
easat-10680	48	11	established	establish	VERB
easat-10680	48	12	that	that	SCONJ
easat-10680	48	13	strong	strong	ADJ
easat-10680	48	14	adoption	adoption	NOUN
easat-10680	48	15	of	of	ADP
easat-10680	48	16	cg	cg	NOUN
easat-10680	48	17	principles	principle	NOUN
easat-10680	48	18	positively	positively	ADV
easat-10680	48	19	influences	influence	VERB
easat-10680	48	20	the	the	DET
easat-10680	48	21	quality	quality	NOUN
easat-10680	48	22	of	of	ADP
easat-10680	48	23	sustainability	sustainability	NOUN
easat-10680	48	24	reporting	reporting	NOUN
easat-10680	48	25	.	.	PUNCT
easat-10680	49	1	transparency	transparency	NOUN
easat-10680	49	2	and	and	CCONJ
easat-10680	49	3	accountability	accountability	NOUN
easat-10680	49	4	enhance	enhance	VERB
easat-10680	49	5	investor	investor	NOUN
easat-10680	49	6	confidence	confidence	NOUN
easat-10680	49	7	and	and	CCONJ
easat-10680	49	8	motivate	motivate	ADJ
easat-10680	49	9	management	management	NOUN
easat-10680	49	10	to	to	PART
easat-10680	49	11	comply	comply	VERB
easat-10680	49	12	with	with	ADP
easat-10680	49	13	reporting	reporting	NOUN
easat-10680	49	14	standards	standard	NOUN
easat-10680	49	15	[	[	X
easat-10680	49	16	6	6	NUM
easat-10680	49	17	,	,	PUNCT
easat-10680	49	18	13	13	NUM
easat-10680	49	19	]	]	PUNCT
easat-10680	49	20	.	.	PUNCT
easat-10680	50	1	similarly	similarly	ADV
easat-10680	50	2	,	,	PUNCT
easat-10680	50	3	board	board	NOUN
easat-10680	50	4	independence	independence	NOUN
easat-10680	50	5	and	and	CCONJ
easat-10680	50	6	legal	legal	ADJ
easat-10680	50	7	compliance	compliance	NOUN
easat-10680	50	8	strengthen	strengthen	VERB
easat-10680	50	9	monitoring	monitoring	NOUN
easat-10680	50	10	functions	function	NOUN
easat-10680	50	11	,	,	PUNCT
easat-10680	50	12	thereby	thereby	ADV
easat-10680	50	13	fostering	foster	VERB
easat-10680	50	14	more	more	ADV
easat-10680	50	15	comprehensive	comprehensive	ADJ
easat-10680	50	16	disclosure	disclosure	NOUN
easat-10680	50	17	[	[	X
easat-10680	50	18	7	7	NUM
easat-10680	50	19	,	,	PUNCT
easat-10680	50	20	14	14	NUM
easat-10680	50	21	]	]	PUNCT
easat-10680	50	22	.	.	PUNCT
easat-10680	51	1	2.4	2.4	NUM
easat-10680	51	2	.	.	PUNCT
easat-10680	52	1	the	the	DET
easat-10680	52	2	moderating	moderate	VERB
easat-10680	52	3	role	role	NOUN
easat-10680	52	4	of	of	ADP
easat-10680	52	5	regulators	regulator	NOUN
easat-10680	52	6	regulators	regulator	NOUN
easat-10680	52	7	play	play	VERB
easat-10680	52	8	a	a	DET
easat-10680	52	9	central	central	ADJ
easat-10680	52	10	role	role	NOUN
easat-10680	52	11	in	in	ADP
easat-10680	52	12	ensuring	ensure	VERB
easat-10680	52	13	consistency	consistency	NOUN
easat-10680	52	14	and	and	CCONJ
easat-10680	52	15	quality	quality	NOUN
easat-10680	52	16	in	in	ADP
easat-10680	52	17	sustainability	sustainability	NOUN
easat-10680	52	18	reporting	reporting	NOUN
easat-10680	52	19	.	.	PUNCT
easat-10680	53	1	in	in	ADP
easat-10680	53	2	indonesia	indonesia	PROPN
easat-10680	53	3	,	,	PUNCT
easat-10680	53	4	the	the	DET
easat-10680	53	5	financial	financial	ADJ
easat-10680	53	6	services	service	NOUN
easat-10680	53	7	authority	authority	NOUN
easat-10680	53	8	(	(	PUNCT
easat-10680	53	9	ojk	ojk	NOUN
easat-10680	53	10	)	)	PUNCT
easat-10680	53	11	,	,	PUNCT
easat-10680	53	12	through	through	ADP
easat-10680	53	13	its	its	PRON
easat-10680	53	14	sustainable	sustainable	ADJ
easat-10680	53	15	finance	finance	NOUN
easat-10680	53	16	roadmap	roadmap	NOUN
easat-10680	53	17	,	,	PUNCT
easat-10680	53	18	1461	1461	NUM
easat-10680	53	19	edelweiss	edelweiss	PROPN
easat-10680	53	20	applied	apply	VERB
easat-10680	53	21	science	science	NOUN
easat-10680	53	22	and	and	CCONJ
easat-10680	53	23	technology	technology	NOUN
easat-10680	53	24	issn	issn	PROPN
easat-10680	53	25	:	:	PUNCT
easat-10680	53	26	2576	2576	NUM
easat-10680	53	27	-	-	SYM
easat-10680	53	28	8484	8484	NUM
easat-10680	53	29	vol	vol	NOUN
easat-10680	53	30	.	.	PROPN
easat-10680	54	1	9	9	NUM
easat-10680	54	2	,	,	PUNCT
easat-10680	54	3	no	no	INTJ
easat-10680	54	4	.	.	NOUN
easat-10680	54	5	10	10	NUM
easat-10680	54	6	:	:	SYM
easat-10680	54	7	1459	1459	NUM
easat-10680	54	8	-	-	SYM
easat-10680	54	9	1471	1471	NUM
easat-10680	54	10	,	,	PUNCT
easat-10680	54	11	2025	2025	NUM
easat-10680	54	12	doi	doi	NOUN
easat-10680	54	13	:	:	PUNCT
easat-10680	54	14	10.55214/2576	10.55214/2576	NUM
easat-10680	54	15	-	-	SYM
easat-10680	54	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	54	17	©	©	PROPN
easat-10680	54	18	2025	2025	NUM
easat-10680	54	19	by	by	ADP
easat-10680	54	20	the	the	DET
easat-10680	54	21	authors	author	NOUN
easat-10680	54	22	;	;	PUNCT
easat-10680	54	23	licensee	licensee	PROPN
easat-10680	54	24	learning	learn	VERB
easat-10680	54	25	gate	gate	NOUN
easat-10680	54	26	encourages	encourage	VERB
easat-10680	54	27	public	public	ADJ
easat-10680	54	28	companies	company	NOUN
easat-10680	54	29	to	to	PART
easat-10680	54	30	integrate	integrate	VERB
easat-10680	54	31	sustainability	sustainability	NOUN
easat-10680	54	32	principles	principle	NOUN
easat-10680	54	33	into	into	ADP
easat-10680	54	34	both	both	DET
easat-10680	54	35	business	business	NOUN
easat-10680	54	36	practices	practice	NOUN
easat-10680	54	37	and	and	CCONJ
easat-10680	54	38	reporting	report	VERB
easat-10680	54	39	[	[	X
easat-10680	54	40	7	7	NUM
easat-10680	54	41	,	,	PUNCT
easat-10680	54	42	11	11	NUM
easat-10680	54	43	]	]	PUNCT
easat-10680	54	44	.	.	PUNCT
easat-10680	55	1	previous	previous	ADJ
easat-10680	55	2	studies	study	NOUN
easat-10680	55	3	indicate	indicate	VERB
easat-10680	55	4	that	that	SCONJ
easat-10680	55	5	regulatory	regulatory	ADJ
easat-10680	55	6	oversight	oversight	NOUN
easat-10680	55	7	reinforces	reinforce	VERB
easat-10680	55	8	the	the	DET
easat-10680	55	9	relationship	relationship	NOUN
easat-10680	55	10	between	between	ADP
easat-10680	55	11	corporate	corporate	ADJ
easat-10680	55	12	governance	governance	NOUN
easat-10680	55	13	and	and	CCONJ
easat-10680	55	14	disclosure	disclosure	NOUN
easat-10680	55	15	quality	quality	NOUN
easat-10680	55	16	[	[	X
easat-10680	55	17	15	15	NUM
easat-10680	55	18	,	,	PUNCT
easat-10680	55	19	16	16	NUM
easat-10680	55	20	]	]	PUNCT
easat-10680	55	21	.	.	PUNCT
easat-10680	56	1	2.5	2.5	NUM
easat-10680	56	2	.	.	PUNCT
easat-10680	57	1	the	the	DET
easat-10680	57	2	moderating	moderate	VERB
easat-10680	57	3	role	role	NOUN
easat-10680	57	4	of	of	ADP
easat-10680	57	5	industry	industry	NOUN
easat-10680	57	6	associations	association	NOUN
easat-10680	57	7	beyond	beyond	ADP
easat-10680	57	8	regulators	regulator	NOUN
easat-10680	57	9	,	,	PUNCT
easat-10680	57	10	industry	industry	NOUN
easat-10680	57	11	associations	association	NOUN
easat-10680	57	12	significantly	significantly	ADV
easat-10680	57	13	shape	shape	VERB
easat-10680	57	14	corporate	corporate	ADJ
easat-10680	57	15	sustainability	sustainability	NOUN
easat-10680	57	16	behavior	behavior	NOUN
easat-10680	57	17	.	.	PUNCT
easat-10680	58	1	peer	peer	NOUN
easat-10680	58	2	pressure	pressure	NOUN
easat-10680	58	3	within	within	ADP
easat-10680	58	4	associations	association	NOUN
easat-10680	58	5	motivates	motivate	VERB
easat-10680	58	6	companies	company	NOUN
easat-10680	58	7	to	to	PART
easat-10680	58	8	adopt	adopt	VERB
easat-10680	58	9	better	well	ADJ
easat-10680	58	10	reporting	reporting	NOUN
easat-10680	58	11	practices	practice	NOUN
easat-10680	58	12	to	to	PART
easat-10680	58	13	safeguard	safeguard	VERB
easat-10680	58	14	reputation	reputation	NOUN
easat-10680	58	15	and	and	CCONJ
easat-10680	58	16	legitimacy	legitimacy	NOUN
easat-10680	58	17	[	[	X
easat-10680	58	18	10	10	NUM
easat-10680	58	19	,	,	PUNCT
easat-10680	58	20	17	17	NUM
easat-10680	58	21	]	]	PUNCT
easat-10680	58	22	.	.	PUNCT
easat-10680	59	1	empirical	empirical	ADJ
easat-10680	59	2	research	research	NOUN
easat-10680	59	3	shows	show	VERB
easat-10680	59	4	that	that	SCONJ
easat-10680	59	5	firms	firm	NOUN
easat-10680	59	6	actively	actively	ADV
easat-10680	59	7	engaged	engage	VERB
easat-10680	59	8	in	in	ADP
easat-10680	59	9	associations	association	NOUN
easat-10680	59	10	tend	tend	VERB
easat-10680	59	11	to	to	PART
easat-10680	59	12	exhibit	exhibit	VERB
easat-10680	59	13	higher	high	ADJ
easat-10680	59	14	levels	level	NOUN
easat-10680	59	15	of	of	ADP
easat-10680	59	16	sustainability	sustainability	NOUN
easat-10680	59	17	disclosure	disclosure	NOUN
easat-10680	59	18	compared	compare	VERB
easat-10680	59	19	to	to	ADP
easat-10680	59	20	non	non	NOUN
easat-10680	59	21	-	-	NOUN
easat-10680	59	22	members	member	NOUN
easat-10680	59	23	[	[	X
easat-10680	59	24	18	18	NUM
easat-10680	59	25	,	,	PUNCT
easat-10680	59	26	19	19	NUM
easat-10680	59	27	]	]	PUNCT
easat-10680	59	28	.	.	PUNCT
easat-10680	60	1	2.6	2.6	NUM
easat-10680	60	2	.	.	PUNCT
easat-10680	60	3	research	research	NOUN
easat-10680	60	4	gap	gap	NOUN
easat-10680	60	5	although	although	SCONJ
easat-10680	60	6	numerous	numerous	ADJ
easat-10680	60	7	studies	study	NOUN
easat-10680	60	8	have	have	AUX
easat-10680	60	9	examined	examine	VERB
easat-10680	60	10	the	the	DET
easat-10680	60	11	link	link	NOUN
easat-10680	60	12	between	between	ADP
easat-10680	60	13	corporate	corporate	ADJ
easat-10680	60	14	governance	governance	NOUN
easat-10680	60	15	and	and	CCONJ
easat-10680	60	16	sustainability	sustainability	NOUN
easat-10680	60	17	reporting	reporting	NOUN
easat-10680	60	18	,	,	PUNCT
easat-10680	60	19	limited	limited	ADJ
easat-10680	60	20	research	research	NOUN
easat-10680	60	21	addresses	address	VERB
easat-10680	60	22	the	the	DET
easat-10680	60	23	simultaneous	simultaneous	ADJ
easat-10680	60	24	moderating	moderate	VERB
easat-10680	60	25	roles	role	NOUN
easat-10680	60	26	of	of	ADP
easat-10680	60	27	regulators	regulator	NOUN
easat-10680	60	28	and	and	CCONJ
easat-10680	60	29	industry	industry	NOUN
easat-10680	60	30	associations	association	NOUN
easat-10680	60	31	,	,	PUNCT
easat-10680	60	32	particularly	particularly	ADV
easat-10680	60	33	in	in	ADP
easat-10680	60	34	emerging	emerge	VERB
easat-10680	60	35	markets	market	NOUN
easat-10680	60	36	such	such	ADJ
easat-10680	60	37	as	as	ADP
easat-10680	60	38	indonesia	indonesia	PROPN
easat-10680	60	39	.	.	PUNCT
easat-10680	61	1	furthermore	furthermore	ADV
easat-10680	61	2	,	,	PUNCT
easat-10680	61	3	applying	apply	VERB
easat-10680	61	4	all	all	DET
easat-10680	61	5	ten	ten	NUM
easat-10680	61	6	governance	governance	NOUN
easat-10680	61	7	principles	principle	NOUN
easat-10680	61	8	comprehensively	comprehensively	ADV
easat-10680	61	9	to	to	PART
easat-10680	61	10	test	test	VERB
easat-10680	61	11	their	their	PRON
easat-10680	61	12	influence	influence	NOUN
easat-10680	61	13	on	on	ADP
easat-10680	61	14	srdi	srdi	NOUN
easat-10680	61	15	represents	represent	VERB
easat-10680	61	16	a	a	DET
easat-10680	61	17	novel	novel	ADJ
easat-10680	61	18	contribution	contribution	NOUN
easat-10680	61	19	to	to	ADP
easat-10680	61	20	the	the	DET
easat-10680	61	21	literature	literature	NOUN
easat-10680	61	22	,	,	PUNCT
easat-10680	61	23	as	as	SCONJ
easat-10680	61	24	most	most	ADJ
easat-10680	61	25	prior	prior	ADJ
easat-10680	61	26	studies	study	NOUN
easat-10680	61	27	have	have	AUX
easat-10680	61	28	focused	focus	VERB
easat-10680	61	29	on	on	ADP
easat-10680	61	30	partial	partial	ADJ
easat-10680	61	31	dimensions	dimension	NOUN
easat-10680	61	32	(	(	PUNCT
easat-10680	61	33	e.g.	e.g.	ADV
easat-10680	61	34	,	,	PUNCT
easat-10680	61	35	transparency	transparency	NOUN
easat-10680	61	36	or	or	CCONJ
easat-10680	61	37	independence	independence	NOUN
easat-10680	61	38	only	only	ADV
easat-10680	61	39	)	)	PUNCT
easat-10680	61	40	.	.	PUNCT
easat-10680	62	1	2.7	2.7	NUM
easat-10680	62	2	.	.	PUNCT
easat-10680	62	3	sustainability	sustainability	NOUN
easat-10680	62	4	reporting	reporting	NOUN
easat-10680	62	5	and	and	CCONJ
easat-10680	62	6	srdi	srdi	VERB
easat-10680	62	7	the	the	DET
easat-10680	62	8	global	global	ADJ
easat-10680	62	9	reporting	reporting	NOUN
easat-10680	62	10	initiative	initiative	NOUN
easat-10680	62	11	(	(	PUNCT
easat-10680	62	12	gri	gri	PROPN
easat-10680	62	13	)	)	PUNCT
easat-10680	63	1	[	[	X
easat-10680	63	2	20	20	NUM
easat-10680	63	3	]	]	PUNCT
easat-10680	63	4	and	and	CCONJ
easat-10680	63	5	international	international	ADJ
easat-10680	63	6	sustainability	sustainability	NOUN
easat-10680	63	7	standards	standard	NOUN
easat-10680	63	8	board	board	NOUN
easat-10680	63	9	(	(	PUNCT
easat-10680	63	10	issb	issb	NOUN
easat-10680	63	11	)	)	PUNCT
easat-10680	64	1	[	[	X
easat-10680	64	2	21	21	NUM
easat-10680	64	3	]	]	PUNCT
easat-10680	64	4	provide	provide	VERB
easat-10680	64	5	benchmarks	benchmark	NOUN
easat-10680	64	6	for	for	ADP
easat-10680	64	7	sustainability	sustainability	NOUN
easat-10680	64	8	disclosure	disclosure	NOUN
easat-10680	64	9	.	.	PUNCT
easat-10680	65	1	srdi	srdi	NOUN
easat-10680	65	2	measures	measure	NOUN
easat-10680	65	3	the	the	DET
easat-10680	65	4	extent	extent	NOUN
easat-10680	65	5	of	of	ADP
easat-10680	65	6	compliance	compliance	NOUN
easat-10680	65	7	with	with	ADP
easat-10680	65	8	sustainability	sustainability	NOUN
easat-10680	65	9	indicators	indicator	NOUN
easat-10680	65	10	.	.	PUNCT
easat-10680	66	1	prior	prior	ADJ
easat-10680	66	2	studies	study	NOUN
easat-10680	66	3	highlight	highlight	VERB
easat-10680	66	4	srdi	srdi	ADV
easat-10680	66	5	as	as	ADP
easat-10680	66	6	a	a	DET
easat-10680	66	7	legitimacy	legitimacy	NOUN
easat-10680	66	8	-	-	PUNCT
easat-10680	66	9	enhancing	enhance	VERB
easat-10680	66	10	tool	tool	NOUN
easat-10680	66	11	[	[	X
easat-10680	66	12	3	3	NUM
easat-10680	66	13	]	]	PUNCT
easat-10680	66	14	.	.	PUNCT
easat-10680	67	1	2.8	2.8	NUM
easat-10680	67	2	.	.	PUNCT
easat-10680	68	1	the	the	DET
easat-10680	68	2	role	role	NOUN
easat-10680	68	3	of	of	ADP
easat-10680	68	4	regulators	regulator	NOUN
easat-10680	68	5	regulators	regulator	NOUN
easat-10680	68	6	enforce	enforce	VERB
easat-10680	68	7	compliance	compliance	NOUN
easat-10680	68	8	and	and	CCONJ
easat-10680	68	9	guide	guide	VERB
easat-10680	68	10	firms	firm	NOUN
easat-10680	68	11	toward	toward	ADP
easat-10680	68	12	international	international	ADJ
easat-10680	68	13	alignment	alignment	NOUN
easat-10680	68	14	.	.	PUNCT
easat-10680	69	1	rahmaniati	rahmaniati	NOUN
easat-10680	69	2	and	and	CCONJ
easat-10680	69	3	ekawati	ekawati	NOUN
easat-10680	70	1	[	[	X
easat-10680	70	2	7	7	X
easat-10680	70	3	]	]	PUNCT
easat-10680	70	4	emphasized	emphasize	VERB
easat-10680	70	5	ojk	ojk	NOUN
easat-10680	70	6	’s	’s	PART
easat-10680	70	7	dual	dual	ADJ
easat-10680	70	8	role	role	NOUN
easat-10680	70	9	as	as	ADP
easat-10680	70	10	regulator	regulator	NOUN
easat-10680	70	11	and	and	CCONJ
easat-10680	70	12	facilitator	facilitator	NOUN
easat-10680	70	13	.	.	PUNCT
easat-10680	71	1	evidence	evidence	NOUN
easat-10680	71	2	on	on	ADP
easat-10680	71	3	regulators	regulator	NOUN
easat-10680	71	4	as	as	SCONJ
easat-10680	71	5	moderators	moderator	NOUN
easat-10680	71	6	remains	remain	VERB
easat-10680	71	7	limited	limited	ADJ
easat-10680	71	8	.	.	PUNCT
easat-10680	72	1	2.9	2.9	NUM
easat-10680	72	2	.	.	PUNCT
easat-10680	73	1	the	the	DET
easat-10680	73	2	role	role	NOUN
easat-10680	73	3	of	of	ADP
easat-10680	73	4	associations	association	NOUN
easat-10680	73	5	industry	industry	NOUN
easat-10680	73	6	associations	association	NOUN
easat-10680	73	7	and	and	CCONJ
easat-10680	73	8	peer	peer	NOUN
easat-10680	73	9	pressure	pressure	NOUN
easat-10680	73	10	encourage	encourage	VERB
easat-10680	73	11	firms	firm	NOUN
easat-10680	73	12	to	to	PART
easat-10680	73	13	adopt	adopt	VERB
easat-10680	73	14	esg	esg	NOUN
easat-10680	73	15	standards	standard	NOUN
easat-10680	73	16	.	.	PUNCT
easat-10680	74	1	lu	lu	PROPN
easat-10680	75	1	[	[	X
easat-10680	75	2	10	10	NUM
easat-10680	75	3	]	]	PUNCT
easat-10680	75	4	shows	show	VERB
easat-10680	75	5	esg	esg	PROPN
easat-10680	75	6	spillovers	spillover	NOUN
easat-10680	75	7	within	within	ADP
easat-10680	75	8	industries	industry	NOUN
easat-10680	75	9	.	.	PUNCT
easat-10680	76	1	in	in	ADP
easat-10680	76	2	emerging	emerge	VERB
easat-10680	76	3	markets	market	NOUN
easat-10680	76	4	,	,	PUNCT
easat-10680	76	5	associations	association	NOUN
easat-10680	76	6	’	'	PUNCT
easat-10680	76	7	moderating	moderate	VERB
easat-10680	76	8	role	role	NOUN
easat-10680	76	9	remains	remain	VERB
easat-10680	76	10	underexplored	underexplored	ADJ
easat-10680	76	11	.	.	PUNCT
easat-10680	77	1	2.10	2.10	NUM
easat-10680	77	2	.	.	PUNCT
easat-10680	78	1	theoretical	theoretical	ADJ
easat-10680	78	2	foundations	foundation	NOUN
easat-10680	78	3	this	this	DET
easat-10680	78	4	study	study	NOUN
easat-10680	78	5	draws	draw	VERB
easat-10680	78	6	on	on	ADP
easat-10680	78	7	stakeholder	stakeholder	NOUN
easat-10680	78	8	theory	theory	NOUN
easat-10680	78	9	,	,	PUNCT
easat-10680	78	10	legitimacy	legitimacy	NOUN
easat-10680	78	11	theory	theory	NOUN
easat-10680	78	12	,	,	PUNCT
easat-10680	78	13	and	and	CCONJ
easat-10680	78	14	institutional	institutional	ADJ
easat-10680	78	15	theory	theory	NOUN
easat-10680	78	16	.	.	PUNCT
easat-10680	79	1	stakeholder	stakeholder	NOUN
easat-10680	79	2	theory	theory	NOUN
easat-10680	79	3	explains	explain	VERB
easat-10680	79	4	why	why	SCONJ
easat-10680	79	5	firms	firm	NOUN
easat-10680	79	6	disclose	disclose	VERB
easat-10680	79	7	sustainability	sustainability	NOUN
easat-10680	79	8	information	information	NOUN
easat-10680	79	9	to	to	PART
easat-10680	79	10	meet	meet	VERB
easat-10680	79	11	stakeholder	stakeholder	NOUN
easat-10680	79	12	expectations	expectation	NOUN
easat-10680	79	13	.	.	PUNCT
easat-10680	80	1	legitimacy	legitimacy	NOUN
easat-10680	80	2	theory	theory	NOUN
easat-10680	80	3	emphasizes	emphasize	VERB
easat-10680	80	4	disclosure	disclosure	NOUN
easat-10680	80	5	as	as	ADP
easat-10680	80	6	a	a	DET
easat-10680	80	7	response	response	NOUN
easat-10680	80	8	to	to	ADP
easat-10680	80	9	societal	societal	ADJ
easat-10680	80	10	pressures	pressure	NOUN
easat-10680	80	11	.	.	PUNCT
easat-10680	81	1	institutional	institutional	ADJ
easat-10680	81	2	theory	theory	NOUN
easat-10680	81	3	highlights	highlight	VERB
easat-10680	81	4	the	the	DET
easat-10680	81	5	role	role	NOUN
easat-10680	81	6	of	of	ADP
easat-10680	81	7	regulators	regulator	NOUN
easat-10680	81	8	and	and	CCONJ
easat-10680	81	9	associations	association	NOUN
easat-10680	81	10	in	in	ADP
easat-10680	81	11	shaping	shape	VERB
easat-10680	81	12	firm	firm	ADJ
easat-10680	81	13	behavior	behavior	NOUN
easat-10680	81	14	.	.	PUNCT
easat-10680	82	1	3	3	X
easat-10680	82	2	.	.	X
easat-10680	82	3	research	research	NOUN
easat-10680	82	4	methodology	methodology	NOUN
easat-10680	82	5	3.1	3.1	NUM
easat-10680	82	6	.	.	PUNCT
easat-10680	83	1	research	research	NOUN
easat-10680	83	2	design	design	NOUN
easat-10680	83	3	this	this	DET
easat-10680	83	4	study	study	NOUN
easat-10680	83	5	employs	employ	VERB
easat-10680	83	6	a	a	DET
easat-10680	83	7	quantitative	quantitative	ADJ
easat-10680	83	8	observational	observational	ADJ
easat-10680	83	9	approach	approach	NOUN
easat-10680	83	10	using	use	VERB
easat-10680	83	11	panel	panel	NOUN
easat-10680	83	12	data	datum	NOUN
easat-10680	83	13	,	,	PUNCT
easat-10680	83	14	which	which	PRON
easat-10680	83	15	combines	combine	VERB
easat-10680	83	16	crosssectional	crosssectional	ADJ
easat-10680	83	17	data	datum	NOUN
easat-10680	83	18	(	(	PUNCT
easat-10680	83	19	public	public	ADJ
easat-10680	83	20	companies	company	NOUN
easat-10680	83	21	in	in	ADP
easat-10680	83	22	indonesia	indonesia	PROPN
easat-10680	83	23	)	)	PUNCT
easat-10680	83	24	and	and	CCONJ
easat-10680	83	25	time	time	NOUN
easat-10680	83	26	-	-	PUNCT
easat-10680	83	27	series	series	NOUN
easat-10680	83	28	data	datum	NOUN
easat-10680	83	29	(	(	PUNCT
easat-10680	83	30	2022–2024	2022–2024	NUM
easat-10680	83	31	period	period	NOUN
easat-10680	83	32	)	)	PUNCT
easat-10680	83	33	.	.	PUNCT
easat-10680	84	1	this	this	DET
easat-10680	84	2	method	method	NOUN
easat-10680	84	3	was	be	AUX
easat-10680	84	4	selected	select	VERB
easat-10680	84	5	to	to	PART
easat-10680	84	6	examine	examine	VERB
easat-10680	84	7	the	the	DET
easat-10680	84	8	influence	influence	NOUN
easat-10680	84	9	of	of	ADP
easat-10680	84	10	corporate	corporate	ADJ
easat-10680	84	11	governance	governance	NOUN
easat-10680	84	12	principles	principle	NOUN
easat-10680	84	13	on	on	ADP
easat-10680	84	14	the	the	DET
easat-10680	84	15	sustainability	sustainability	NOUN
easat-10680	84	16	reporting	reporting	NOUN
easat-10680	84	17	disclosure	disclosure	NOUN
easat-10680	84	18	index	index	NOUN
easat-10680	84	19	(	(	PUNCT
easat-10680	84	20	srdi	srdi	NOUN
easat-10680	84	21	)	)	PUNCT
easat-10680	84	22	,	,	PUNCT
easat-10680	84	23	while	while	SCONJ
easat-10680	84	24	considering	consider	VERB
easat-10680	84	25	the	the	DET
easat-10680	84	26	moderating	moderate	VERB
easat-10680	84	27	effects	effect	NOUN
easat-10680	84	28	of	of	ADP
easat-10680	84	29	regulators	regulator	NOUN
easat-10680	84	30	and	and	CCONJ
easat-10680	84	31	industry	industry	NOUN
easat-10680	84	32	associations	association	NOUN
easat-10680	84	33	.	.	PUNCT
easat-10680	85	1	1462	1462	NUM
easat-10680	85	2	edelweiss	edelweiss	PROPN
easat-10680	85	3	applied	apply	VERB
easat-10680	85	4	science	science	NOUN
easat-10680	85	5	and	and	CCONJ
easat-10680	85	6	technology	technology	NOUN
easat-10680	85	7	issn	issn	PROPN
easat-10680	85	8	:	:	PUNCT
easat-10680	85	9	2576	2576	NUM
easat-10680	85	10	-	-	SYM
easat-10680	85	11	8484	8484	NUM
easat-10680	85	12	vol	vol	NOUN
easat-10680	85	13	.	.	PROPN
easat-10680	86	1	9	9	NUM
easat-10680	86	2	,	,	PUNCT
easat-10680	86	3	no	no	INTJ
easat-10680	86	4	.	.	NOUN
easat-10680	86	5	10	10	NUM
easat-10680	86	6	:	:	SYM
easat-10680	86	7	1459	1459	NUM
easat-10680	86	8	-	-	SYM
easat-10680	86	9	1471	1471	NUM
easat-10680	86	10	,	,	PUNCT
easat-10680	86	11	2025	2025	NUM
easat-10680	86	12	doi	doi	NOUN
easat-10680	86	13	:	:	PUNCT
easat-10680	86	14	10.55214/2576	10.55214/2576	NUM
easat-10680	86	15	-	-	SYM
easat-10680	86	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	86	17	©	©	PROPN
easat-10680	86	18	2025	2025	NUM
easat-10680	86	19	by	by	ADP
easat-10680	86	20	the	the	DET
easat-10680	86	21	authors	author	NOUN
easat-10680	86	22	;	;	PUNCT
easat-10680	86	23	licensee	licensee	PROPN
easat-10680	86	24	learning	learning	NOUN
easat-10680	86	25	gate	gate	NOUN
easat-10680	86	26	3.2	3.2	NUM
easat-10680	86	27	.	.	PUNCT
easat-10680	87	1	population	population	NOUN
easat-10680	87	2	and	and	CCONJ
easat-10680	87	3	sample	sample	VERB
easat-10680	87	4	the	the	DET
easat-10680	87	5	population	population	NOUN
easat-10680	87	6	of	of	ADP
easat-10680	87	7	this	this	DET
easat-10680	87	8	research	research	NOUN
easat-10680	87	9	comprises	comprise	VERB
easat-10680	87	10	all	all	DET
easat-10680	87	11	publicly	publicly	ADV
easat-10680	87	12	listed	list	VERB
easat-10680	87	13	companies	company	NOUN
easat-10680	87	14	on	on	ADP
easat-10680	87	15	the	the	DET
easat-10680	87	16	indonesia	indonesia	PROPN
easat-10680	87	17	stock	stock	PROPN
easat-10680	87	18	exchange	exchange	PROPN
easat-10680	87	19	(	(	PUNCT
easat-10680	87	20	idx	idx	PROPN
easat-10680	87	21	)	)	PUNCT
easat-10680	87	22	.	.	PUNCT
easat-10680	88	1	the	the	DET
easat-10680	88	2	sample	sample	NOUN
easat-10680	88	3	was	be	AUX
easat-10680	88	4	determined	determine	VERB
easat-10680	88	5	using	use	VERB
easat-10680	88	6	purposive	purposive	NOUN
easat-10680	88	7	sampling	sampling	NOUN
easat-10680	88	8	with	with	ADP
easat-10680	88	9	the	the	DET
easat-10680	88	10	following	follow	VERB
easat-10680	88	11	criteria	criterion	NOUN
easat-10680	88	12	:	:	PUNCT
easat-10680	88	13	a.	a.	NOUN
easat-10680	88	14	companies	company	NOUN
easat-10680	88	15	that	that	PRON
easat-10680	88	16	published	publish	VERB
easat-10680	88	17	complete	complete	ADJ
easat-10680	88	18	annual	annual	ADJ
easat-10680	88	19	and/or	and/or	CCONJ
easat-10680	88	20	sustainability	sustainability	NOUN
easat-10680	88	21	reports	report	NOUN
easat-10680	88	22	during	during	ADP
easat-10680	88	23	the	the	DET
easat-10680	88	24	period	period	NOUN
easat-10680	88	25	2022	2022	NUM
easat-10680	88	26	–	–	PUNCT
easat-10680	88	27	2024	2024	NUM
easat-10680	88	28	.	.	PUNCT
easat-10680	89	1	b.	b.	NOUN
easat-10680	89	2	companies	company	NOUN
easat-10680	89	3	that	that	PRON
easat-10680	89	4	disclosed	disclose	VERB
easat-10680	89	5	corporate	corporate	ADJ
easat-10680	89	6	governance	governance	NOUN
easat-10680	89	7	and	and	CCONJ
easat-10680	89	8	srdi	srdi	NOUN
easat-10680	89	9	data	datum	NOUN
easat-10680	89	10	in	in	ADP
easat-10680	89	11	line	line	NOUN
easat-10680	89	12	with	with	ADP
easat-10680	89	13	the	the	DET
easat-10680	89	14	study	study	NOUN
easat-10680	89	15	indicators	indicator	NOUN
easat-10680	89	16	.	.	PUNCT
easat-10680	90	1	c.	c.	NOUN
easat-10680	90	2	companies	company	NOUN
easat-10680	90	3	operating	operate	VERB
easat-10680	90	4	in	in	ADP
easat-10680	90	5	industrial	industrial	ADJ
easat-10680	90	6	sectors	sector	NOUN
easat-10680	90	7	with	with	ADP
easat-10680	90	8	active	active	ADJ
easat-10680	90	9	regulations	regulation	NOUN
easat-10680	90	10	or	or	CCONJ
easat-10680	90	11	associations	association	NOUN
easat-10680	90	12	related	relate	VERB
easat-10680	90	13	to	to	ADP
easat-10680	90	14	sustainability	sustainability	NOUN
easat-10680	90	15	.	.	PUNCT
easat-10680	91	1	based	base	VERB
easat-10680	91	2	on	on	ADP
easat-10680	91	3	the	the	DET
easat-10680	91	4	collected	collect	VERB
easat-10680	91	5	data	datum	NOUN
easat-10680	91	6	,	,	PUNCT
easat-10680	91	7	a	a	DET
easat-10680	91	8	total	total	NOUN
easat-10680	91	9	of	of	ADP
easat-10680	91	10	108	108	NUM
easat-10680	91	11	manufacturing	manufacturing	NOUN
easat-10680	91	12	companies	company	NOUN
easat-10680	91	13	met	meet	VERB
easat-10680	91	14	the	the	DET
easat-10680	91	15	criteria	criterion	NOUN
easat-10680	91	16	for	for	ADP
easat-10680	91	17	three	three	NUM
easat-10680	91	18	years	year	NOUN
easat-10680	91	19	of	of	ADP
easat-10680	91	20	observation	observation	NOUN
easat-10680	91	21	(	(	PUNCT
easat-10680	91	22	2022–2024	2022–2024	NUM
easat-10680	91	23	)	)	PUNCT
easat-10680	91	24	,	,	PUNCT
easat-10680	91	25	resulting	result	VERB
easat-10680	91	26	in	in	ADP
easat-10680	91	27	324	324	NUM
easat-10680	91	28	firm	firm	ADJ
easat-10680	91	29	-	-	PUNCT
easat-10680	91	30	year	year	NOUN
easat-10680	91	31	observations	observation	NOUN
easat-10680	91	32	(	(	PUNCT
easat-10680	91	33	108	108	NUM
easat-10680	91	34	×	×	NOUN
easat-10680	91	35	3	3	NUM
easat-10680	91	36	)	)	PUNCT
easat-10680	91	37	.	.	PUNCT
easat-10680	92	1	3.3	3.3	NUM
easat-10680	92	2	.	.	PUNCT
easat-10680	93	1	research	research	NOUN
easat-10680	93	2	variables	variable	NOUN
easat-10680	93	3	•	•	ADV
easat-10680	93	4	dependent	dependent	ADJ
easat-10680	93	5	variable	variable	NOUN
easat-10680	93	6	(	(	PUNCT
easat-10680	93	7	y	y	NOUN
easat-10680	93	8	):	):	PUNCT
easat-10680	93	9	sustainability	sustainability	NOUN
easat-10680	93	10	reporting	reporting	NOUN
easat-10680	93	11	disclosure	disclosure	NOUN
easat-10680	93	12	index	index	NOUN
easat-10680	93	13	(	(	PUNCT
easat-10680	93	14	srdi	srdi	NOUN
easat-10680	93	15	)	)	PUNCT
easat-10680	93	16	,	,	PUNCT
easat-10680	93	17	measured	measure	VERB
easat-10680	93	18	using	use	VERB
easat-10680	93	19	sustainability	sustainability	NOUN
easat-10680	93	20	disclosure	disclosure	NOUN
easat-10680	93	21	scores	score	NOUN
easat-10680	93	22	based	base	VERB
easat-10680	93	23	on	on	ADP
easat-10680	93	24	the	the	DET
easat-10680	93	25	gri	gri	PROPN
easat-10680	93	26	and	and	CCONJ
easat-10680	93	27	issb	issb	NOUN
easat-10680	93	28	indicators	indicator	NOUN
easat-10680	93	29	.	.	PUNCT
easat-10680	94	1	•	•	NUM
easat-10680	94	2	independent	independent	ADJ
easat-10680	94	3	variables	variable	NOUN
easat-10680	94	4	(	(	PUNCT
easat-10680	94	5	x	x	NOUN
easat-10680	94	6	):	):	PUNCT
easat-10680	94	7	corporate	corporate	ADJ
easat-10680	94	8	governance	governance	NOUN
easat-10680	94	9	principles	principle	NOUN
easat-10680	94	10	,	,	PUNCT
easat-10680	94	11	comprising	comprise	VERB
easat-10680	94	12	10	10	NUM
easat-10680	94	13	dimensions	dimension	NOUN
easat-10680	94	14	:	:	PUNCT
easat-10680	94	15	transparency	transparency	NOUN
easat-10680	94	16	,	,	PUNCT
easat-10680	94	17	accountability	accountability	NOUN
easat-10680	94	18	,	,	PUNCT
easat-10680	94	19	responsibility	responsibility	NOUN
easat-10680	94	20	,	,	PUNCT
easat-10680	94	21	independence	independence	NOUN
easat-10680	94	22	,	,	PUNCT
easat-10680	94	23	fairness	fairness	NOUN
easat-10680	94	24	,	,	PUNCT
easat-10680	94	25	shareholder	shareholder	NOUN
easat-10680	94	26	empowerment	empowerment	NOUN
easat-10680	94	27	,	,	PUNCT
easat-10680	94	28	legal	legal	ADJ
easat-10680	94	29	compliance	compliance	NOUN
easat-10680	94	30	,	,	PUNCT
easat-10680	94	31	openness	openness	NOUN
easat-10680	94	32	,	,	PUNCT
easat-10680	94	33	integrity	integrity	NOUN
easat-10680	94	34	,	,	PUNCT
easat-10680	94	35	and	and	CCONJ
easat-10680	94	36	sustainability	sustainability	NOUN
easat-10680	94	37	.	.	PUNCT
easat-10680	95	1	•	•	NUM
easat-10680	95	2	moderating	moderate	VERB
easat-10680	95	3	variables	variable	NOUN
easat-10680	95	4	:	:	PUNCT
easat-10680	95	5	•	•	NUM
easat-10680	95	6	z1	z1	PROPN
easat-10680	95	7	:	:	PUNCT
easat-10680	95	8	the	the	DET
easat-10680	95	9	role	role	NOUN
easat-10680	95	10	of	of	ADP
easat-10680	95	11	regulators	regulator	NOUN
easat-10680	95	12	,	,	PUNCT
easat-10680	95	13	such	such	ADJ
easat-10680	95	14	as	as	ADP
easat-10680	95	15	compliance	compliance	NOUN
easat-10680	95	16	obligations	obligation	NOUN
easat-10680	95	17	set	set	VERB
easat-10680	95	18	by	by	ADP
easat-10680	95	19	the	the	DET
easat-10680	95	20	financial	financial	PROPN
easat-10680	95	21	services	service	NOUN
easat-10680	95	22	authority	authority	NOUN
easat-10680	95	23	(	(	PUNCT
easat-10680	95	24	ojk	ojk	NOUN
easat-10680	95	25	)	)	PUNCT
easat-10680	95	26	,	,	PUNCT
easat-10680	95	27	and	and	CCONJ
easat-10680	95	28	adherence	adherence	NOUN
easat-10680	95	29	to	to	ADP
easat-10680	95	30	pojk	pojk	NOUN
easat-10680	95	31	regulations	regulation	NOUN
easat-10680	95	32	.	.	PUNCT
easat-10680	96	1	•	•	NUM
easat-10680	96	2	z2	z2	NOUN
easat-10680	96	3	:	:	PUNCT
easat-10680	96	4	role	role	NOUN
easat-10680	96	5	of	of	ADP
easat-10680	96	6	industry	industry	NOUN
easat-10680	96	7	associations	association	NOUN
easat-10680	96	8	(	(	PUNCT
easat-10680	96	9	e.g.	e.g.	ADV
easat-10680	96	10	,	,	PUNCT
easat-10680	96	11	active	active	ADJ
easat-10680	96	12	membership	membership	NOUN
easat-10680	96	13	in	in	ADP
easat-10680	96	14	industry	industry	NOUN
easat-10680	96	15	associations	association	NOUN
easat-10680	96	16	,	,	PUNCT
easat-10680	96	17	participation	participation	NOUN
easat-10680	96	18	in	in	ADP
easat-10680	96	19	esg	esg	PROPN
easat-10680	96	20	initiatives	initiative	NOUN
easat-10680	96	21	)	)	PUNCT
easat-10680	96	22	.	.	PUNCT
easat-10680	97	1	3.4	3.4	NUM
easat-10680	97	2	.	.	PUNCT
easat-10680	98	1	research	research	NOUN
easat-10680	98	2	model	model	NOUN
easat-10680	98	3	the	the	DET
easat-10680	98	4	analysis	analysis	NOUN
easat-10680	98	5	is	be	AUX
easat-10680	98	6	conducted	conduct	VERB
easat-10680	98	7	using	use	VERB
easat-10680	98	8	moderated	moderated	ADJ
easat-10680	98	9	panel	panel	NOUN
easat-10680	98	10	data	datum	NOUN
easat-10680	98	11	regression	regression	NOUN
easat-10680	98	12	.	.	PUNCT
easat-10680	99	1	the	the	DET
easat-10680	99	2	baseline	baseline	PROPN
easat-10680	99	3	model	model	NOUN
easat-10680	99	4	of	of	ADP
easat-10680	99	5	the	the	DET
easat-10680	99	6	study	study	NOUN
easat-10680	99	7	is	be	AUX
easat-10680	99	8	:	:	PUNCT
easat-10680	99	9	yit	yit	NOUN
easat-10680	99	10	=	=	NOUN
easat-10680	99	11	α+i=1∑10βixit	α+i=1∑10βixit	NOUN
easat-10680	99	12	,	,	PUNCT
easat-10680	99	13	i+γzit+i=1∑10ϕi(xit	i+γzit+i=1∑10ϕi(xit	PRON
easat-10680	99	14	,	,	PUNCT
easat-10680	99	15	i×zit)+μi+εit	i×zit)+μi+εit	ADJ
easat-10680	99	16	where	where	SCONJ
easat-10680	99	17	:	:	PUNCT
easat-10680	99	18	•	•	X
easat-10680	99	19	i	i	NOUN
easat-10680	99	20	=	=	PUNCT
easat-10680	99	21	firm	firm	ADJ
easat-10680	99	22	•	•	NUM
easat-10680	99	23	t	t	NOUN
easat-10680	99	24	=	=	SYM
easat-10680	99	25	year	year	NOUN
easat-10680	99	26	•	•	NOUN
easat-10680	99	27	x	x	X
easat-10680	99	28	=	=	PUNCT
easat-10680	99	29	corporate	corporate	ADJ
easat-10680	99	30	governance	governance	NOUN
easat-10680	99	31	principles	principle	NOUN
easat-10680	99	32	(	(	PUNCT
easat-10680	99	33	10	10	NUM
easat-10680	99	34	dimensions	dimension	NOUN
easat-10680	99	35	)	)	PUNCT
easat-10680	99	36	•	•	NOUN
easat-10680	99	37	z1	z1	NOUN
easat-10680	99	38	=	=	NOUN
easat-10680	99	39	role	role	NOUN
easat-10680	99	40	of	of	ADP
easat-10680	99	41	regulators	regulator	NOUN
easat-10680	99	42	•	•	PROPN
easat-10680	99	43	z2	z2	NOUN
easat-10680	99	44	=	=	SYM
easat-10680	99	45	role	role	NOUN
easat-10680	99	46	of	of	ADP
easat-10680	99	47	industry	industry	NOUN
easat-10680	99	48	associations	association	NOUN
easat-10680	99	49	•	•	NOUN
easat-10680	99	50	x	x	SYM
easat-10680	99	51	×	×	NOUN
easat-10680	99	52	z1	z1	NOUN
easat-10680	99	53	,	,	PUNCT
easat-10680	99	54	x	x	SYM
easat-10680	99	55	×	×	PROPN
easat-10680	99	56	z2	z2	NOUN
easat-10680	99	57	=	=	SYM
easat-10680	99	58	interaction	interaction	NOUN
easat-10680	99	59	terms	term	NOUN
easat-10680	99	60	(	(	PUNCT
easat-10680	99	61	moderating	moderating	NOUN
easat-10680	99	62	effects	effect	NOUN
easat-10680	99	63	)	)	PUNCT
easat-10680	99	64	this	this	DET
easat-10680	99	65	methodological	methodological	ADJ
easat-10680	99	66	framework	framework	NOUN
easat-10680	99	67	enables	enable	VERB
easat-10680	99	68	the	the	DET
easat-10680	99	69	researcher	researcher	NOUN
easat-10680	99	70	to	to	PART
easat-10680	99	71	provide	provide	VERB
easat-10680	99	72	robust	robust	ADJ
easat-10680	99	73	empirical	empirical	ADJ
easat-10680	99	74	evidence	evidence	NOUN
easat-10680	99	75	on	on	ADP
easat-10680	99	76	the	the	DET
easat-10680	99	77	impact	impact	NOUN
easat-10680	99	78	of	of	ADP
easat-10680	99	79	corporate	corporate	ADJ
easat-10680	99	80	governance	governance	NOUN
easat-10680	99	81	on	on	ADP
easat-10680	99	82	the	the	DET
easat-10680	99	83	quality	quality	NOUN
easat-10680	99	84	of	of	ADP
easat-10680	99	85	sustainability	sustainability	NOUN
easat-10680	99	86	reporting	reporting	NOUN
easat-10680	99	87	(	(	PUNCT
easat-10680	99	88	srdi	srdi	NOUN
easat-10680	99	89	)	)	PUNCT
easat-10680	99	90	,	,	PUNCT
easat-10680	99	91	while	while	SCONJ
easat-10680	99	92	accounting	account	VERB
easat-10680	99	93	for	for	ADP
easat-10680	99	94	the	the	DET
easat-10680	99	95	moderating	moderate	VERB
easat-10680	99	96	roles	role	NOUN
easat-10680	99	97	of	of	ADP
easat-10680	99	98	regulators	regulator	NOUN
easat-10680	99	99	and	and	CCONJ
easat-10680	99	100	industry	industry	NOUN
easat-10680	99	101	associations	association	NOUN
easat-10680	99	102	.	.	PUNCT
easat-10680	100	1	1463	1463	NUM
easat-10680	100	2	edelweiss	edelweiss	PROPN
easat-10680	100	3	applied	apply	VERB
easat-10680	100	4	science	science	NOUN
easat-10680	100	5	and	and	CCONJ
easat-10680	100	6	technology	technology	NOUN
easat-10680	100	7	issn	issn	PROPN
easat-10680	100	8	:	:	PUNCT
easat-10680	100	9	2576	2576	NUM
easat-10680	100	10	-	-	SYM
easat-10680	100	11	8484	8484	NUM
easat-10680	100	12	vol	vol	NOUN
easat-10680	100	13	.	.	PROPN
easat-10680	101	1	9	9	NUM
easat-10680	101	2	,	,	PUNCT
easat-10680	101	3	no	no	INTJ
easat-10680	101	4	.	.	NOUN
easat-10680	101	5	10	10	NUM
easat-10680	101	6	:	:	SYM
easat-10680	101	7	1459	1459	NUM
easat-10680	101	8	-	-	SYM
easat-10680	101	9	1471	1471	NUM
easat-10680	101	10	,	,	PUNCT
easat-10680	101	11	2025	2025	NUM
easat-10680	101	12	doi	doi	NOUN
easat-10680	101	13	:	:	PUNCT
easat-10680	101	14	10.55214/2576	10.55214/2576	NUM
easat-10680	101	15	-	-	SYM
easat-10680	101	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	101	17	©	©	PROPN
easat-10680	101	18	2025	2025	NUM
easat-10680	101	19	by	by	ADP
easat-10680	101	20	the	the	DET
easat-10680	101	21	authors	author	NOUN
easat-10680	101	22	;	;	PUNCT
easat-10680	101	23	licensee	licensee	PROPN
easat-10680	101	24	learning	learning	NOUN
easat-10680	101	25	gate	gate	NOUN
easat-10680	101	26	4	4	NUM
easat-10680	101	27	.	.	PUNCT
easat-10680	101	28	research	research	NOUN
easat-10680	101	29	findings	finding	NOUN
easat-10680	101	30	and	and	CCONJ
easat-10680	101	31	discussion	discussion	NOUN
easat-10680	101	32	4.1	4.1	NUM
easat-10680	101	33	.	.	PUNCT
easat-10680	102	1	descriptive	descriptive	ADJ
easat-10680	102	2	statistics	statistic	NOUN
easat-10680	102	3	table	table	NOUN
easat-10680	102	4	1	1	NUM
easat-10680	102	5	.	.	PUNCT
easat-10680	102	6	descriptive	descriptive	ADJ
easat-10680	102	7	statistics	statistic	NOUN
easat-10680	102	8	of	of	ADP
easat-10680	102	9	research	research	NOUN
easat-10680	102	10	variables	variable	NOUN
easat-10680	102	11	.	.	PUNCT
easat-10680	103	1	variable	variable	ADJ
easat-10680	103	2	mean	mean	VERB
easat-10680	103	3	std	std	PROPN
easat-10680	103	4	.	.	PROPN
easat-10680	104	1	dev	dev	PROPN
easat-10680	104	2	.	.	PUNCT
easat-10680	104	3	min	min	PROPN
easat-10680	104	4	.	.	PROPN
easat-10680	104	5	max	max	PROPN
easat-10680	104	6	.	.	PUNCT
easat-10680	105	1	transparency	transparency	NOUN
easat-10680	105	2	(	(	PUNCT
easat-10680	105	3	x1	x1	PROPN
easat-10680	105	4	)	)	PUNCT
easat-10680	105	5	3.84	3.84	NUM
easat-10680	105	6	0.52	0.52	NUM
easat-10680	105	7	2.90	2.90	NUM
easat-10680	105	8	4.90	4.90	NUM
easat-10680	105	9	accountability	accountability	NOUN
easat-10680	105	10	(	(	PUNCT
easat-10680	105	11	x2	x2	PROPN
easat-10680	105	12	)	)	PUNCT
easat-10680	105	13	3.71	3.71	NUM
easat-10680	105	14	0.48	0.48	NUM
easat-10680	105	15	2.80	2.80	NUM
easat-10680	105	16	4.80	4.80	NUM
easat-10680	105	17	fairness	fairness	NOUN
easat-10680	105	18	(	(	PUNCT
easat-10680	105	19	x3	x3	PROPN
easat-10680	105	20	)	)	PUNCT
easat-10680	105	21	3.42	3.42	NUM
easat-10680	105	22	0.55	0.55	NUM
easat-10680	105	23	2.50	2.50	NUM
easat-10680	105	24	4.60	4.60	NUM
easat-10680	105	25	responsibility	responsibility	NOUN
easat-10680	105	26	(	(	PUNCT
easat-10680	105	27	x4	x4	PROPN
easat-10680	105	28	)	)	PUNCT
easat-10680	105	29	3.67	3.67	NUM
easat-10680	105	30	0.51	0.51	NUM
easat-10680	105	31	2.70	2.70	NUM
easat-10680	105	32	4.80	4.80	NUM
easat-10680	105	33	independence	independence	NOUN
easat-10680	105	34	(	(	PUNCT
easat-10680	105	35	x5	x5	PROPN
easat-10680	105	36	)	)	PUNCT
easat-10680	105	37	3.75	3.75	NUM
easat-10680	105	38	0.50	0.50	NUM
easat-10680	105	39	2.80	2.80	NUM
easat-10680	105	40	4.90	4.90	NUM
easat-10680	105	41	shareholder	shareholder	NOUN
easat-10680	105	42	empowerment	empowerment	NOUN
easat-10680	105	43	(	(	PUNCT
easat-10680	105	44	x6	x6	PROPN
easat-10680	105	45	)	)	PUNCT
easat-10680	105	46	3.53	3.53	NUM
easat-10680	105	47	0.57	0.57	NUM
easat-10680	105	48	2.40	2.40	NUM
easat-10680	105	49	4.70	4.70	NUM
easat-10680	105	50	legal	legal	ADJ
easat-10680	105	51	compliance	compliance	NOUN
easat-10680	105	52	(	(	PUNCT
easat-10680	105	53	x7	x7	NOUN
easat-10680	105	54	)	)	PUNCT
easat-10680	105	55	3.89	3.89	NUM
easat-10680	105	56	0.49	0.49	NUM
easat-10680	105	57	2.90	2.90	NUM
easat-10680	105	58	5.00	5.00	NUM
easat-10680	105	59	openness	openness	NOUN
easat-10680	105	60	(	(	PUNCT
easat-10680	105	61	x8	x8	PROPN
easat-10680	105	62	)	)	PUNCT
easat-10680	105	63	3.78	3.78	NUM
easat-10680	105	64	0.54	0.54	NUM
easat-10680	105	65	2.60	2.60	NUM
easat-10680	105	66	4.90	4.90	NUM
easat-10680	105	67	integrity	integrity	NOUN
easat-10680	105	68	(	(	PUNCT
easat-10680	105	69	x9	x9	PROPN
easat-10680	105	70	)	)	PUNCT
easat-10680	105	71	3.59	3.59	NUM
easat-10680	105	72	0.52	0.52	NUM
easat-10680	105	73	2.70	2.70	NUM
easat-10680	105	74	4.80	4.80	NUM
easat-10680	105	75	sustainability	sustainability	NOUN
easat-10680	105	76	(	(	PUNCT
easat-10680	105	77	x10	x10	NOUN
easat-10680	105	78	)	)	PUNCT
easat-10680	105	79	3.91	3.91	NUM
easat-10680	105	80	0.50	0.50	NUM
easat-10680	105	81	2.90	2.90	NUM
easat-10680	105	82	5.00	5.00	NUM
easat-10680	105	83	role	role	NOUN
easat-10680	105	84	of	of	ADP
easat-10680	105	85	regulator	regulator	NOUN
easat-10680	105	86	(	(	PUNCT
easat-10680	105	87	z1	z1	PROPN
easat-10680	105	88	)	)	PUNCT
easat-10680	105	89	3.68	3.68	NUM
easat-10680	105	90	0.53	0.53	NUM
easat-10680	105	91	2.70	2.70	NUM
easat-10680	105	92	4.90	4.90	NUM
easat-10680	105	93	role	role	NOUN
easat-10680	105	94	of	of	ADP
easat-10680	105	95	industry	industry	NOUN
easat-10680	105	96	association	association	NOUN
easat-10680	105	97	(	(	PUNCT
easat-10680	105	98	z2	z2	PROPN
easat-10680	105	99	)	)	PUNCT
easat-10680	105	100	3.62	3.62	NUM
easat-10680	105	101	0.56	0.56	NUM
easat-10680	105	102	2.50	2.50	NUM
easat-10680	105	103	4.80	4.80	NUM
easat-10680	105	104	sustainability	sustainability	NOUN
easat-10680	105	105	report	report	NOUN
easat-10680	105	106	disclosure	disclosure	NOUN
easat-10680	105	107	(	(	PUNCT
easat-10680	105	108	y	y	NOUN
easat-10680	105	109	)	)	PUNCT
easat-10680	105	110	0.61	0.61	NUM
easat-10680	105	111	0.12	0.12	NUM
easat-10680	105	112	0.40	0.40	NUM
easat-10680	105	113	0.85	0.85	NUM
easat-10680	105	114	a.	a.	NOUN
easat-10680	105	115	the	the	DET
easat-10680	105	116	mean	mean	ADJ
easat-10680	105	117	values	value	NOUN
easat-10680	105	118	of	of	ADP
easat-10680	105	119	all	all	DET
easat-10680	105	120	governance	governance	NOUN
easat-10680	105	121	principles	principle	NOUN
easat-10680	105	122	range	range	VERB
easat-10680	105	123	between	between	ADP
easat-10680	105	124	3.4	3.4	NUM
easat-10680	105	125	and	and	CCONJ
easat-10680	105	126	3.9	3.9	NUM
easat-10680	105	127	(	(	PUNCT
easat-10680	105	128	scale	scale	NOUN
easat-10680	105	129	1–5	1–5	NUM
easat-10680	105	130	)	)	PUNCT
easat-10680	105	131	,	,	PUNCT
easat-10680	105	132	suggesting	suggest	VERB
easat-10680	105	133	that	that	SCONJ
easat-10680	105	134	governance	governance	NOUN
easat-10680	105	135	practices	practice	NOUN
easat-10680	105	136	are	be	AUX
easat-10680	105	137	implemented	implement	VERB
easat-10680	105	138	at	at	ADP
easat-10680	105	139	a	a	DET
easat-10680	105	140	relatively	relatively	ADV
easat-10680	105	141	high	high	ADJ
easat-10680	105	142	level	level	NOUN
easat-10680	105	143	.	.	PUNCT
easat-10680	106	1	b.	b.	PROPN
easat-10680	106	2	legal	legal	ADJ
easat-10680	106	3	compliance	compliance	NOUN
easat-10680	106	4	(	(	PUNCT
easat-10680	106	5	x7	x7	NOUN
easat-10680	106	6	)	)	PUNCT
easat-10680	106	7	and	and	CCONJ
easat-10680	106	8	sustainability	sustainability	NOUN
easat-10680	106	9	(	(	PUNCT
easat-10680	106	10	x10	x10	NOUN
easat-10680	106	11	)	)	PUNCT
easat-10680	106	12	record	record	NOUN
easat-10680	106	13	the	the	DET
easat-10680	106	14	highest	high	ADJ
easat-10680	106	15	averages	average	NOUN
easat-10680	106	16	(	(	PUNCT
easat-10680	106	17	3.89	3.89	NUM
easat-10680	106	18	and	and	CCONJ
easat-10680	106	19	3.91	3.91	NUM
easat-10680	106	20	)	)	PUNCT
easat-10680	106	21	,	,	PUNCT
easat-10680	106	22	indicating	indicate	VERB
easat-10680	106	23	that	that	SCONJ
easat-10680	106	24	firms	firm	NOUN
easat-10680	106	25	emphasize	emphasize	VERB
easat-10680	106	26	compliance	compliance	NOUN
easat-10680	106	27	with	with	ADP
easat-10680	106	28	regulations	regulation	NOUN
easat-10680	106	29	and	and	CCONJ
easat-10680	106	30	sustainability	sustainability	NOUN
easat-10680	106	31	as	as	ADP
easat-10680	106	32	strategic	strategic	ADJ
easat-10680	106	33	priorities	priority	NOUN
easat-10680	106	34	.	.	PUNCT
easat-10680	107	1	c.	c.	NOUN
easat-10680	107	2	fairness	fairness	PROPN
easat-10680	107	3	(	(	PUNCT
easat-10680	107	4	x3	x3	ADJ
easat-10680	107	5	)	)	PUNCT
easat-10680	107	6	and	and	CCONJ
easat-10680	107	7	shareholder	shareholder	NOUN
easat-10680	107	8	empowerment	empowerment	NOUN
easat-10680	107	9	(	(	PUNCT
easat-10680	107	10	x6	x6	PROPN
easat-10680	107	11	)	)	PUNCT
easat-10680	107	12	have	have	VERB
easat-10680	107	13	the	the	DET
easat-10680	107	14	lowest	low	ADJ
easat-10680	107	15	averages	average	NOUN
easat-10680	107	16	(	(	PUNCT
easat-10680	107	17	3.42	3.42	NUM
easat-10680	107	18	and	and	CCONJ
easat-10680	107	19	3.53	3.53	NUM
easat-10680	107	20	)	)	PUNCT
easat-10680	107	21	,	,	PUNCT
easat-10680	107	22	highlighting	highlight	VERB
easat-10680	107	23	relative	relative	ADJ
easat-10680	107	24	weaknesses	weakness	NOUN
easat-10680	107	25	in	in	ADP
easat-10680	107	26	these	these	DET
easat-10680	107	27	areas	area	NOUN
easat-10680	107	28	.	.	PUNCT
easat-10680	108	1	d.	d.	PROPN
easat-10680	108	2	the	the	DET
easat-10680	108	3	dependent	dependent	ADJ
easat-10680	108	4	variable	variable	NOUN
easat-10680	108	5	,	,	PUNCT
easat-10680	108	6	srdi	srdi	NOUN
easat-10680	108	7	(	(	PUNCT
easat-10680	108	8	y	y	NOUN
easat-10680	108	9	)	)	PUNCT
easat-10680	108	10	,	,	PUNCT
easat-10680	108	11	averages	average	NOUN
easat-10680	108	12	0.61	0.61	NUM
easat-10680	108	13	(	(	PUNCT
easat-10680	108	14	61	61	NUM
easat-10680	108	15	%	%	NOUN
easat-10680	108	16	)	)	PUNCT
easat-10680	108	17	,	,	PUNCT
easat-10680	108	18	implying	imply	VERB
easat-10680	108	19	that	that	SCONJ
easat-10680	108	20	the	the	DET
easat-10680	108	21	level	level	NOUN
easat-10680	108	22	of	of	ADP
easat-10680	108	23	sustainability	sustainability	NOUN
easat-10680	108	24	report	report	NOUN
easat-10680	108	25	disclosure	disclosure	NOUN
easat-10680	108	26	among	among	ADP
easat-10680	108	27	firms	firm	NOUN
easat-10680	108	28	falls	fall	VERB
easat-10680	108	29	into	into	ADP
easat-10680	108	30	the	the	DET
easat-10680	108	31	medium	medium	ADJ
easat-10680	108	32	category	category	NOUN
easat-10680	108	33	,	,	PUNCT
easat-10680	108	34	ranging	range	VERB
easat-10680	108	35	from	from	ADP
easat-10680	108	36	40	40	NUM
easat-10680	108	37	%	%	NOUN
easat-10680	108	38	to	to	PART
easat-10680	108	39	85	85	NUM
easat-10680	108	40	%	%	NOUN
easat-10680	108	41	.	.	PUNCT
easat-10680	109	1	these	these	DET
easat-10680	109	2	findings	finding	NOUN
easat-10680	109	3	highlight	highlight	VERB
easat-10680	109	4	areas	area	NOUN
easat-10680	109	5	for	for	ADP
easat-10680	109	6	improvement	improvement	NOUN
easat-10680	109	7	in	in	ADP
easat-10680	109	8	soft	soft	ADJ
easat-10680	109	9	governance	governance	NOUN
easat-10680	109	10	elements	element	NOUN
easat-10680	109	11	such	such	ADJ
easat-10680	109	12	as	as	ADP
easat-10680	109	13	fairness	fairness	NOUN
easat-10680	109	14	and	and	CCONJ
easat-10680	109	15	shareholder	shareholder	NOUN
easat-10680	109	16	empowerment	empowerment	NOUN
easat-10680	109	17	,	,	PUNCT
easat-10680	109	18	while	while	SCONJ
easat-10680	109	19	legal	legal	ADJ
easat-10680	109	20	compliance	compliance	NOUN
easat-10680	109	21	and	and	CCONJ
easat-10680	109	22	sustainability	sustainability	NOUN
easat-10680	109	23	are	be	AUX
easat-10680	109	24	relatively	relatively	ADV
easat-10680	109	25	stronger	strong	ADJ
easat-10680	109	26	.	.	PUNCT
easat-10680	110	1	table	table	NOUN
easat-10680	110	2	2	2	NUM
easat-10680	110	3	.	.	PUNCT
easat-10680	110	4	correlation	correlation	NOUN
easat-10680	110	5	matrix	matrix	NOUN
easat-10680	110	6	of	of	ADP
easat-10680	110	7	research	research	NOUN
easat-10680	110	8	variables	variable	NOUN
easat-10680	110	9	.	.	PUNCT
easat-10680	111	1	variable	variable	NOUN
easat-10680	112	1	x1	x1	PROPN
easat-10680	112	2	x2	x2	NOUN
easat-10680	112	3	x3	x3	PROPN
easat-10680	112	4	x4	x4	PROPN
easat-10680	112	5	x5	x5	PROPN
easat-10680	112	6	x6	x6	PROPN
easat-10680	112	7	x7	x7	NOUN
easat-10680	112	8	x8	x8	NOUN
easat-10680	112	9	x9	x9	NOUN
easat-10680	112	10	x10	x10	ADP
easat-10680	112	11	z1	z1	PROPN
easat-10680	112	12	z2	z2	PROPN
easat-10680	112	13	y	y	PROPN
easat-10680	112	14	x1	x1	PROPN
easat-10680	112	15	transparency	transparency	NOUN
easat-10680	112	16	1	1	NUM
easat-10680	112	17	x2	x2	NOUN
easat-10680	112	18	accountability	accountability	NOUN
easat-10680	112	19	0.58	0.58	NUM
easat-10680	112	20	1	1	NUM
easat-10680	112	21	x3	x3	ADJ
easat-10680	112	22	fairness	fairness	NOUN
easat-10680	112	23	0.44	0.44	NUM
easat-10680	112	24	0.51	0.51	NUM
easat-10680	112	25	1	1	NUM
easat-10680	112	26	x4	x4	NOUN
easat-10680	112	27	responsibility	responsibility	NOUN
easat-10680	112	28	0.52	0.52	NUM
easat-10680	112	29	0.49	0.49	NUM
easat-10680	112	30	0.43	0.43	NUM
easat-10680	112	31	1	1	NUM
easat-10680	112	32	x5	x5	NOUN
easat-10680	112	33	independence	independence	NOUN
easat-10680	112	34	0.46	0.46	NUM
easat-10680	112	35	0.57	0.57	NUM
easat-10680	112	36	0.41	0.41	NUM
easat-10680	112	37	0.55	0.55	NUM
easat-10680	112	38	1	1	NUM
easat-10680	112	39	x6	x6	NOUN
easat-10680	112	40	shareholder	shareholder	NOUN
easat-10680	112	41	empowerment	empowerment	NOUN
easat-10680	112	42	0.39	0.39	NUM
easat-10680	112	43	0.42	0.42	NUM
easat-10680	112	44	0.49	0.49	NUM
easat-10680	112	45	0.44	0.44	NUM
easat-10680	112	46	0.47	0.47	NUM
easat-10680	112	47	1	1	NUM
easat-10680	112	48	x7	x7	NOUN
easat-10680	112	49	legal	legal	ADJ
easat-10680	112	50	compliance	compliance	NOUN
easat-10680	112	51	0.61	0.61	NUM
easat-10680	112	52	0.55	0.55	NUM
easat-10680	112	53	0.40	0.40	NUM
easat-10680	112	54	0.52	0.52	NUM
easat-10680	112	55	0.46	0.46	NUM
easat-10680	112	56	0.38	0.38	NUM
easat-10680	112	57	1	1	NUM
easat-10680	112	58	x8	x8	PROPN
easat-10680	112	59	openness	openness	NOUN
easat-10680	112	60	0.59	0.59	NUM
easat-10680	112	61	0.50	0.50	NUM
easat-10680	112	62	0.42	0.42	NUM
easat-10680	112	63	0.56	0.56	NUM
easat-10680	112	64	0.48	0.48	NUM
easat-10680	112	65	0.45	0.45	NUM
easat-10680	112	66	0.54	0.54	NUM
easat-10680	112	67	1	1	NUM
easat-10680	112	68	x9	x9	NOUN
easat-10680	112	69	integrity	integrity	NOUN
easat-10680	112	70	0.48	0.48	NUM
easat-10680	112	71	0.44	0.44	NUM
easat-10680	112	72	0.41	0.41	NUM
easat-10680	112	73	0.47	0.47	NUM
easat-10680	112	74	0.51	0.51	NUM
easat-10680	112	75	0.46	0.46	NUM
easat-10680	112	76	0.43	0.43	NUM
easat-10680	112	77	0.49	0.49	NUM
easat-10680	112	78	1	1	NUM
easat-10680	112	79	x10	x10	ADP
easat-10680	112	80	sustainability	sustainability	NOUN
easat-10680	112	81	0.57	0.57	NUM
easat-10680	112	82	0.55	0.55	NUM
easat-10680	112	83	0.48	0.48	NUM
easat-10680	112	84	0.54	0.54	NUM
easat-10680	112	85	0.52	0.52	NUM
easat-10680	112	86	0.44	0.44	NUM
easat-10680	112	87	0.59	0.59	NUM
easat-10680	112	88	0.56	0.56	NUM
easat-10680	112	89	0.53	0.53	NUM
easat-10680	112	90	1	1	NUM
easat-10680	112	91	z1	z1	ADJ
easat-10680	112	92	role	role	NOUN
easat-10680	112	93	of	of	ADP
easat-10680	112	94	regulator	regulator	NOUN
easat-10680	112	95	0.46	0.46	NUM
easat-10680	112	96	0.48	0.48	NUM
easat-10680	112	97	0.43	0.43	NUM
easat-10680	112	98	0.47	0.47	NUM
easat-10680	112	99	0.50	0.50	NUM
easat-10680	112	100	0.41	0.41	NUM
easat-10680	112	101	0.49	0.49	NUM
easat-10680	112	102	0.44	0.44	NUM
easat-10680	112	103	0.45	0.45	NUM
easat-10680	112	104	0.52	0.52	NUM
easat-10680	112	105	1	1	NUM
easat-10680	112	106	z2	z2	PROPN
easat-10680	112	107	role	role	NOUN
easat-10680	112	108	of	of	ADP
easat-10680	112	109	industry	industry	NOUN
easat-10680	112	110	association	association	NOUN
easat-10680	112	111	0.43	0.43	NUM
easat-10680	112	112	0.45	0.45	NUM
easat-10680	112	113	0.41	0.41	NUM
easat-10680	112	114	0.46	0.46	NUM
easat-10680	112	115	0.47	0.47	NUM
easat-10680	112	116	0.44	0.44	NUM
easat-10680	112	117	0.45	0.45	NUM
easat-10680	112	118	0.43	0.43	NUM
easat-10680	112	119	0.44	0.44	NUM
easat-10680	112	120	0.50	0.50	NUM
easat-10680	112	121	0.52	0.52	NUM
easat-10680	112	122	1	1	NUM
easat-10680	112	123	y	y	PROPN
easat-10680	112	124	sustainability	sustainability	NOUN
easat-10680	112	125	report	report	NOUN
easat-10680	112	126	disclosure	disclosure	NOUN
easat-10680	112	127	0.63	0.63	NUM
easat-10680	112	128	0.58	0.58	NUM
easat-10680	112	129	0.52	0.52	NUM
easat-10680	112	130	0.55	0.55	NUM
easat-10680	112	131	0.60	0.60	NUM
easat-10680	112	132	0.48	0.48	NUM
easat-10680	112	133	0.66	0.66	NUM
easat-10680	112	134	0.59	0.59	NUM
easat-10680	112	135	0.54	0.54	NUM
easat-10680	112	136	0.64	0.64	NUM
easat-10680	112	137	0.53	0.53	NUM
easat-10680	112	138	0.50	0.50	NUM
easat-10680	112	139	1	1	NUM
easat-10680	112	140	4.2	4.2	NUM
easat-10680	112	141	.	.	PUNCT
easat-10680	113	1	interpretation	interpretation	NOUN
easat-10680	113	2	•	•	ADP
easat-10680	113	3	all	all	DET
easat-10680	113	4	corporate	corporate	ADJ
easat-10680	113	5	governance	governance	NOUN
easat-10680	113	6	principles	principle	NOUN
easat-10680	113	7	(	(	PUNCT
easat-10680	113	8	x1	x1	PROPN
easat-10680	113	9	–	–	PUNCT
easat-10680	113	10	x10	x10	NOUN
easat-10680	113	11	)	)	PUNCT
easat-10680	113	12	show	show	VERB
easat-10680	113	13	positive	positive	ADJ
easat-10680	113	14	correlations	correlation	NOUN
easat-10680	113	15	with	with	ADP
easat-10680	113	16	srdi	srdi	NOUN
easat-10680	113	17	(	(	PUNCT
easat-10680	113	18	y	y	NOUN
easat-10680	113	19	)	)	PUNCT
easat-10680	113	20	,	,	PUNCT
easat-10680	113	21	with	with	ADP
easat-10680	113	22	coefficients	coefficient	NOUN
easat-10680	113	23	ranging	range	VERB
easat-10680	113	24	from	from	ADP
easat-10680	113	25	0.48	0.48	NUM
easat-10680	113	26	to	to	ADP
easat-10680	113	27	0.66	0.66	NUM
easat-10680	113	28	.	.	PUNCT
easat-10680	114	1	•	•	NUM
easat-10680	114	2	the	the	DET
easat-10680	114	3	strongest	strong	ADJ
easat-10680	114	4	correlation	correlation	NOUN
easat-10680	114	5	with	with	ADP
easat-10680	114	6	srdi	srdi	NOUN
easat-10680	114	7	is	be	AUX
easat-10680	114	8	found	find	VERB
easat-10680	114	9	in	in	ADP
easat-10680	114	10	legal	legal	ADJ
easat-10680	114	11	compliance	compliance	NOUN
easat-10680	114	12	(	(	PUNCT
easat-10680	114	13	x7	x7	NOUN
easat-10680	114	14	,	,	PUNCT
easat-10680	114	15	r	r	NOUN
easat-10680	114	16	=	=	NOUN
easat-10680	114	17	0.66	0.66	NUM
easat-10680	114	18	)	)	PUNCT
easat-10680	114	19	,	,	PUNCT
easat-10680	114	20	followed	follow	VERB
easat-10680	114	21	by	by	ADP
easat-10680	114	22	sustainability	sustainability	NOUN
easat-10680	114	23	(	(	PUNCT
easat-10680	114	24	x10	x10	NOUN
easat-10680	114	25	,	,	PUNCT
easat-10680	114	26	r	r	NOUN
easat-10680	114	27	=	=	NOUN
easat-10680	114	28	0.64	0.64	NUM
easat-10680	114	29	)	)	PUNCT
easat-10680	114	30	,	,	PUNCT
easat-10680	114	31	and	and	CCONJ
easat-10680	114	32	transparency	transparency	NOUN
easat-10680	114	33	(	(	PUNCT
easat-10680	114	34	x1	x1	NOUN
easat-10680	114	35	,	,	PUNCT
easat-10680	114	36	r	r	NOUN
easat-10680	114	37	=	=	NOUN
easat-10680	114	38	0.63	0.63	NUM
easat-10680	114	39	)	)	PUNCT
easat-10680	114	40	.	.	PUNCT
easat-10680	115	1	1464	1464	NUM
easat-10680	115	2	edelweiss	edelweiss	PROPN
easat-10680	115	3	applied	apply	VERB
easat-10680	115	4	science	science	NOUN
easat-10680	115	5	and	and	CCONJ
easat-10680	115	6	technology	technology	NOUN
easat-10680	115	7	issn	issn	PROPN
easat-10680	115	8	:	:	PUNCT
easat-10680	115	9	2576	2576	NUM
easat-10680	115	10	-	-	SYM
easat-10680	115	11	8484	8484	NUM
easat-10680	115	12	vol	vol	NOUN
easat-10680	115	13	.	.	PROPN
easat-10680	116	1	9	9	NUM
easat-10680	116	2	,	,	PUNCT
easat-10680	116	3	no	no	INTJ
easat-10680	116	4	.	.	NOUN
easat-10680	116	5	10	10	NUM
easat-10680	116	6	:	:	SYM
easat-10680	116	7	1459	1459	NUM
easat-10680	116	8	-	-	SYM
easat-10680	116	9	1471	1471	NUM
easat-10680	116	10	,	,	PUNCT
easat-10680	116	11	2025	2025	NUM
easat-10680	116	12	doi	doi	NOUN
easat-10680	116	13	:	:	PUNCT
easat-10680	116	14	10.55214/2576	10.55214/2576	NUM
easat-10680	116	15	-	-	SYM
easat-10680	116	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	116	17	©	©	PROPN
easat-10680	116	18	2025	2025	NUM
easat-10680	116	19	by	by	ADP
easat-10680	116	20	the	the	DET
easat-10680	116	21	authors	author	NOUN
easat-10680	116	22	;	;	PUNCT
easat-10680	116	23	licensee	licensee	PROPN
easat-10680	116	24	learning	learning	NOUN
easat-10680	116	25	gate	gate	VERB
easat-10680	116	26	•	•	NUM
easat-10680	116	27	moderate	moderate	ADJ
easat-10680	116	28	inter	inter	NOUN
easat-10680	116	29	-	-	NOUN
easat-10680	116	30	correlations	correlation	NOUN
easat-10680	116	31	among	among	ADP
easat-10680	116	32	independent	independent	ADJ
easat-10680	116	33	variables	variable	NOUN
easat-10680	116	34	(	(	PUNCT
easat-10680	116	35	0.39–0.61	0.39–0.61	NOUN
easat-10680	116	36	)	)	PUNCT
easat-10680	116	37	suggest	suggest	VERB
easat-10680	116	38	acceptable	acceptable	ADJ
easat-10680	116	39	levels	level	NOUN
easat-10680	116	40	of	of	ADP
easat-10680	116	41	multicollinearity	multicollinearity	NOUN
easat-10680	116	42	,	,	PUNCT
easat-10680	116	43	with	with	ADP
easat-10680	116	44	transparency	transparency	NOUN
easat-10680	116	45	–	–	PUNCT
easat-10680	116	46	legal	legal	ADJ
easat-10680	116	47	compliance	compliance	NOUN
easat-10680	116	48	and	and	CCONJ
easat-10680	116	49	accountability	accountability	NOUN
easat-10680	116	50	–	–	PUNCT
easat-10680	116	51	independence	independence	NOUN
easat-10680	116	52	being	be	AUX
easat-10680	116	53	the	the	DET
easat-10680	116	54	most	most	ADV
easat-10680	116	55	notable	notable	ADJ
easat-10680	116	56	.	.	PUNCT
easat-10680	117	1	•	•	NUM
easat-10680	117	2	the	the	DET
easat-10680	117	3	roles	role	NOUN
easat-10680	117	4	of	of	ADP
easat-10680	117	5	the	the	DET
easat-10680	117	6	regulator	regulator	NOUN
easat-10680	117	7	(	(	PUNCT
easat-10680	117	8	z1	z1	NOUN
easat-10680	117	9	)	)	PUNCT
easat-10680	117	10	and	and	CCONJ
easat-10680	117	11	industry	industry	NOUN
easat-10680	117	12	associations	association	NOUN
easat-10680	117	13	(	(	PUNCT
easat-10680	117	14	z2	z2	NOUN
easat-10680	117	15	)	)	PUNCT
easat-10680	117	16	correlate	correlate	VERB
easat-10680	117	17	positively	positively	ADV
easat-10680	117	18	with	with	ADP
easat-10680	117	19	srdi	srdi	NOUN
easat-10680	117	20	(	(	PUNCT
easat-10680	117	21	0.53	0.53	NUM
easat-10680	117	22	and	and	CCONJ
easat-10680	117	23	0.50	0.50	NUM
easat-10680	117	24	,	,	PUNCT
easat-10680	117	25	respectively	respectively	ADV
easat-10680	117	26	)	)	PUNCT
easat-10680	117	27	,	,	PUNCT
easat-10680	117	28	supporting	support	VERB
easat-10680	117	29	their	their	PRON
easat-10680	117	30	potential	potential	ADJ
easat-10680	117	31	moderating	moderate	VERB
easat-10680	117	32	effect	effect	NOUN
easat-10680	117	33	in	in	ADP
easat-10680	117	34	enhancing	enhance	VERB
easat-10680	117	35	disclosure	disclosure	NOUN
easat-10680	117	36	quality	quality	NOUN
easat-10680	117	37	.	.	PUNCT
easat-10680	118	1	almost	almost	ADV
easat-10680	118	2	all	all	PRON
easat-10680	118	3	independent	independent	ADJ
easat-10680	118	4	variables	variable	NOUN
easat-10680	118	5	display	display	VERB
easat-10680	118	6	a	a	DET
easat-10680	118	7	positive	positive	ADJ
easat-10680	118	8	correlation	correlation	NOUN
easat-10680	118	9	with	with	ADP
easat-10680	118	10	the	the	DET
easat-10680	118	11	dependent	dependent	ADJ
easat-10680	118	12	variable	variable	ADJ
easat-10680	118	13	srdi	srdi	NOUN
easat-10680	118	14	(	(	PUNCT
easat-10680	118	15	y	y	NOUN
easat-10680	118	16	)	)	PUNCT
easat-10680	118	17	.	.	PUNCT
easat-10680	119	1	•	•	NUM
easat-10680	119	2	strongest	strong	ADJ
easat-10680	119	3	correlation	correlation	NOUN
easat-10680	119	4	:	:	PUNCT
easat-10680	119	5	legal	legal	ADJ
easat-10680	119	6	compliance	compliance	NOUN
easat-10680	119	7	(	(	PUNCT
easat-10680	119	8	x7	x7	NOUN
easat-10680	119	9	)	)	PUNCT
easat-10680	119	10	→	→	SYM
easat-10680	119	11	y	y	PROPN
easat-10680	119	12	(	(	PUNCT
easat-10680	119	13	r	r	NOUN
easat-10680	119	14	=	=	NOUN
easat-10680	119	15	0.66	0.66	NUM
easat-10680	119	16	)	)	PUNCT
easat-10680	119	17	.	.	PUNCT
easat-10680	120	1	•	•	NUM
easat-10680	120	2	other	other	ADJ
easat-10680	120	3	relatively	relatively	ADV
easat-10680	120	4	strong	strong	ADJ
easat-10680	120	5	correlations	correlation	NOUN
easat-10680	120	6	:	:	PUNCT
easat-10680	120	7	sustainability	sustainability	NOUN
easat-10680	120	8	(	(	PUNCT
easat-10680	120	9	x10	x10	NOUN
easat-10680	120	10	)	)	PUNCT
easat-10680	120	11	→	→	SYM
easat-10680	120	12	y	y	PROPN
easat-10680	120	13	(	(	PUNCT
easat-10680	120	14	r	r	NOUN
easat-10680	120	15	=	=	NOUN
easat-10680	120	16	0.64	0.64	NUM
easat-10680	120	17	)	)	PUNCT
easat-10680	120	18	and	and	CCONJ
easat-10680	120	19	transparency	transparency	NOUN
easat-10680	120	20	(	(	PUNCT
easat-10680	120	21	x1	x1	PROPN
easat-10680	120	22	)	)	PUNCT
easat-10680	120	23	→	→	SYM
easat-10680	120	24	y	y	PROPN
easat-10680	120	25	(	(	PUNCT
easat-10680	120	26	r	r	NOUN
easat-10680	120	27	=	=	NOUN
easat-10680	120	28	0.63	0.63	NUM
easat-10680	120	29	)	)	PUNCT
easat-10680	120	30	.	.	PUNCT
easat-10680	121	1	correlations	correlation	NOUN
easat-10680	121	2	among	among	ADP
easat-10680	121	3	independent	independent	ADJ
easat-10680	121	4	variables	variable	NOUN
easat-10680	121	5	are	be	AUX
easat-10680	121	6	generally	generally	ADV
easat-10680	121	7	below	below	ADP
easat-10680	121	8	0.70	0.70	NUM
easat-10680	121	9	,	,	PUNCT
easat-10680	121	10	indicating	indicate	VERB
easat-10680	121	11	no	no	DET
easat-10680	121	12	strong	strong	ADJ
easat-10680	121	13	evidence	evidence	NOUN
easat-10680	121	14	of	of	ADP
easat-10680	121	15	multicollinearity	multicollinearity	NOUN
easat-10680	121	16	,	,	PUNCT
easat-10680	121	17	although	although	SCONJ
easat-10680	121	18	moderate	moderate	ADJ
easat-10680	121	19	relationships	relationship	NOUN
easat-10680	121	20	exist	exist	VERB
easat-10680	121	21	(	(	PUNCT
easat-10680	121	22	e.g.	e.g.	ADV
easat-10680	121	23	,	,	PUNCT
easat-10680	121	24	transparency	transparency	NOUN
easat-10680	121	25	–	–	PUNCT
easat-10680	121	26	legal	legal	ADJ
easat-10680	121	27	compliance	compliance	NOUN
easat-10680	121	28	,	,	PUNCT
easat-10680	121	29	r	r	NOUN
easat-10680	121	30	=	=	SYM
easat-10680	121	31	0.61	0.61	NUM
easat-10680	121	32	;	;	PUNCT
easat-10680	121	33	accountability	accountability	NOUN
easat-10680	121	34	–	–	PUNCT
easat-10680	121	35	independence	independence	NOUN
easat-10680	121	36	,	,	PUNCT
easat-10680	121	37	r	r	NOUN
easat-10680	121	38	=	=	NOUN
easat-10680	121	39	0.57	0.57	NUM
easat-10680	121	40	)	)	PUNCT
easat-10680	121	41	.	.	PUNCT
easat-10680	122	1	the	the	DET
easat-10680	122	2	moderating	moderating	NOUN
easat-10680	122	3	variables	variable	NOUN
easat-10680	122	4	,	,	PUNCT
easat-10680	122	5	role	role	NOUN
easat-10680	122	6	of	of	ADP
easat-10680	122	7	regulator	regulator	NOUN
easat-10680	122	8	(	(	PUNCT
easat-10680	122	9	z1	z1	NOUN
easat-10680	122	10	)	)	PUNCT
easat-10680	122	11	and	and	CCONJ
easat-10680	122	12	role	role	NOUN
easat-10680	122	13	of	of	ADP
easat-10680	122	14	industry	industry	NOUN
easat-10680	122	15	association	association	NOUN
easat-10680	122	16	(	(	PUNCT
easat-10680	122	17	z2	z2	PROPN
easat-10680	122	18	)	)	PUNCT
easat-10680	122	19	,	,	PUNCT
easat-10680	122	20	show	show	VERB
easat-10680	122	21	moderate	moderate	ADJ
easat-10680	122	22	correlations	correlation	NOUN
easat-10680	122	23	with	with	ADP
easat-10680	122	24	both	both	CCONJ
easat-10680	122	25	independent	independent	ADJ
easat-10680	122	26	and	and	CCONJ
easat-10680	122	27	dependent	dependent	ADJ
easat-10680	122	28	variables	variable	NOUN
easat-10680	122	29	(	(	PUNCT
easat-10680	122	30	0.41–0.53	0.41–0.53	NOUN
easat-10680	122	31	)	)	PUNCT
easat-10680	122	32	,	,	PUNCT
easat-10680	122	33	suggesting	suggest	VERB
easat-10680	122	34	their	their	PRON
easat-10680	122	35	potential	potential	NOUN
easat-10680	122	36	as	as	ADP
easat-10680	122	37	moderators	moderator	NOUN
easat-10680	122	38	in	in	ADP
easat-10680	122	39	strengthening	strengthen	VERB
easat-10680	122	40	the	the	DET
easat-10680	122	41	governance	governance	NOUN
easat-10680	122	42	–	–	PUNCT
easat-10680	122	43	disclosure	disclosure	NOUN
easat-10680	122	44	relationship	relationship	NOUN
easat-10680	122	45	.	.	PUNCT
easat-10680	123	1	the	the	DET
easat-10680	123	2	descriptive	descriptive	ADJ
easat-10680	123	3	results	result	NOUN
easat-10680	123	4	indicate	indicate	VERB
easat-10680	123	5	that	that	SCONJ
easat-10680	123	6	srdi	srdi	NOUN
easat-10680	123	7	scores	score	NOUN
easat-10680	123	8	among	among	ADP
easat-10680	123	9	indonesian	indonesian	ADJ
easat-10680	123	10	listed	list	VERB
easat-10680	123	11	firms	firm	NOUN
easat-10680	123	12	for	for	ADP
easat-10680	123	13	2022–2024	2022–2024	NUM
easat-10680	123	14	range	range	NOUN
easat-10680	123	15	from	from	ADP
easat-10680	123	16	0.32	0.32	NUM
easat-10680	123	17	to	to	ADP
easat-10680	123	18	0.89	0.89	NUM
easat-10680	123	19	,	,	PUNCT
easat-10680	123	20	with	with	ADP
easat-10680	123	21	an	an	DET
easat-10680	123	22	average	average	NOUN
easat-10680	123	23	of	of	ADP
easat-10680	123	24	0.61	0.61	NUM
easat-10680	123	25	.	.	PUNCT
easat-10680	124	1	this	this	PRON
easat-10680	124	2	reflects	reflect	VERB
easat-10680	124	3	variation	variation	NOUN
easat-10680	124	4	in	in	ADP
easat-10680	124	5	disclosure	disclosure	NOUN
easat-10680	124	6	levels	level	NOUN
easat-10680	124	7	,	,	PUNCT
easat-10680	124	8	with	with	ADP
easat-10680	124	9	most	most	ADJ
easat-10680	124	10	firms	firm	NOUN
easat-10680	124	11	falling	fall	VERB
easat-10680	124	12	into	into	ADP
easat-10680	124	13	the	the	DET
easat-10680	124	14	medium	medium	ADJ
easat-10680	124	15	category	category	NOUN
easat-10680	124	16	.	.	PUNCT
easat-10680	125	1	governance	governance	NOUN
easat-10680	125	2	principles	principle	NOUN
easat-10680	125	3	are	be	AUX
easat-10680	125	4	relatively	relatively	ADV
easat-10680	125	5	well	well	ADV
easat-10680	125	6	distributed	distribute	VERB
easat-10680	125	7	,	,	PUNCT
easat-10680	125	8	with	with	ADP
easat-10680	125	9	transparency	transparency	NOUN
easat-10680	125	10	and	and	CCONJ
easat-10680	125	11	accountability	accountability	NOUN
easat-10680	125	12	scoring	scoring	NOUN
easat-10680	125	13	highest	high	ADJ
easat-10680	125	14	,	,	PUNCT
easat-10680	125	15	while	while	SCONJ
easat-10680	125	16	fairness	fairness	NOUN
easat-10680	125	17	and	and	CCONJ
easat-10680	125	18	shareholder	shareholder	NOUN
easat-10680	125	19	empowerment	empowerment	NOUN
easat-10680	125	20	remain	remain	VERB
easat-10680	125	21	weaker	weak	ADJ
easat-10680	125	22	.	.	PUNCT
easat-10680	126	1	1465	1465	NUM
easat-10680	126	2	edelweiss	edelweiss	PROPN
easat-10680	126	3	applied	apply	VERB
easat-10680	126	4	science	science	NOUN
easat-10680	126	5	and	and	CCONJ
easat-10680	126	6	technology	technology	NOUN
easat-10680	126	7	issn	issn	PROPN
easat-10680	126	8	:	:	PUNCT
easat-10680	126	9	2576	2576	NUM
easat-10680	126	10	-	-	SYM
easat-10680	126	11	8484	8484	NUM
easat-10680	126	12	vol	vol	NOUN
easat-10680	126	13	.	.	PROPN
easat-10680	127	1	9	9	NUM
easat-10680	127	2	,	,	PUNCT
easat-10680	127	3	no	no	INTJ
easat-10680	127	4	.	.	NOUN
easat-10680	127	5	10	10	NUM
easat-10680	127	6	:	:	SYM
easat-10680	127	7	1459	1459	NUM
easat-10680	127	8	-	-	SYM
easat-10680	127	9	1471	1471	NUM
easat-10680	127	10	,	,	PUNCT
easat-10680	127	11	2025	2025	NUM
easat-10680	127	12	doi	doi	NOUN
easat-10680	127	13	:	:	PUNCT
easat-10680	127	14	10.55214/2576	10.55214/2576	NUM
easat-10680	127	15	-	-	SYM
easat-10680	127	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	127	17	©	©	PROPN
easat-10680	127	18	2025	2025	NUM
easat-10680	127	19	by	by	ADP
easat-10680	127	20	the	the	DET
easat-10680	127	21	authors	author	NOUN
easat-10680	127	22	;	;	PUNCT
easat-10680	127	23	licensee	licensee	PROPN
easat-10680	127	24	learning	learn	VERB
easat-10680	127	25	gate	gate	NOUN
easat-10680	127	26	table	table	NOUN
easat-10680	127	27	3	3	NUM
easat-10680	127	28	.	.	PUNCT
easat-10680	127	29	full	full	ADJ
easat-10680	127	30	fixed	fix	VERB
easat-10680	127	31	effects	effect	NOUN
easat-10680	127	32	(	(	PUNCT
easat-10680	127	33	fe	fe	NOUN
easat-10680	127	34	)	)	PUNCT
easat-10680	127	35	model	model	NOUN
easat-10680	127	36	estimation	estimation	NOUN
easat-10680	127	37	(	(	PUNCT
easat-10680	127	38	main	main	ADJ
easat-10680	127	39	effects	effect	NOUN
easat-10680	127	40	+	+	CCONJ
easat-10680	127	41	z1	z1	ADJ
easat-10680	127	42	+	+	CCONJ
easat-10680	127	43	z2	z2	NOUN
easat-10680	127	44	+	+	CCONJ
easat-10680	127	45	all	all	DET
easat-10680	127	46	interactions	interaction	NOUN
easat-10680	127	47	)	)	PUNCT
easat-10680	127	48	.	.	PUNCT
easat-10680	128	1	variable	variable	PROPN
easat-10680	128	2	coef	coef	PROPN
easat-10680	128	3	.	.	PUNCT
easat-10680	129	1	std	std	NOUN
easat-10680	129	2	.	.	PUNCT
easat-10680	130	1	err	err	PROPN
easat-10680	130	2	.	.	PUNCT
easat-10680	131	1	t	t	PROPN
easat-10680	131	2	p	p	ADJ
easat-10680	131	3	-	-	PUNCT
easat-10680	131	4	value	value	NOUN
easat-10680	131	5	signif	signif	NOUN
easat-10680	131	6	.	.	PUNCT
easat-10680	132	1	main	main	ADJ
easat-10680	132	2	effects	effect	NOUN
easat-10680	132	3	x1	x1	NUM
easat-10680	132	4	transparency	transparency	NOUN
easat-10680	132	5	0.210	0.210	NUM
easat-10680	132	6	0.061	0.061	NUM
easat-10680	132	7	3.44	3.44	NUM
easat-10680	132	8	0.0007	0.0007	NUM
easat-10680	132	9	*	*	PUNCT
easat-10680	133	1	*	*	PUNCT
easat-10680	133	2	*	*	PUNCT
easat-10680	133	3	x2	x2	NUM
easat-10680	133	4	accountability	accountability	NOUN
easat-10680	133	5	0.185	0.185	NUM
easat-10680	133	6	0.063	0.063	NUM
easat-10680	133	7	2.94	2.94	NUM
easat-10680	133	8	0.0036	0.0036	NUM
easat-10680	133	9	*	*	PUNCT
easat-10680	133	10	*	*	PUNCT
easat-10680	133	11	*	*	PUNCT
easat-10680	133	12	x3	x3	ADJ
easat-10680	133	13	fairness	fairness	NOUN
easat-10680	133	14	0.049	0.049	NUM
easat-10680	133	15	0.056	0.056	NUM
easat-10680	133	16	0.88	0.88	NUM
easat-10680	133	17	0.379	0.379	NUM
easat-10680	133	18	x4	x4	ADJ
easat-10680	133	19	responsibility	responsibility	NOUN
easat-10680	133	20	0.066	0.066	NUM
easat-10680	133	21	0.059	0.059	NUM
easat-10680	133	22	1.12	1.12	NUM
easat-10680	133	23	0.263	0.263	NUM
easat-10680	133	24	x5	x5	NOUN
easat-10680	133	25	independence	independence	NOUN
easat-10680	133	26	-0.130	-0.130	PROPN
easat-10680	133	27	0.056	0.056	NUM
easat-10680	133	28	-2.32	-2.32	NUM
easat-10680	133	29	0.021	0.021	NUM
easat-10680	133	30	*	*	PROPN
easat-10680	133	31	*	*	PUNCT
easat-10680	133	32	x6	x6	PROPN
easat-10680	133	33	empowerment	empowerment	NOUN
easat-10680	133	34	0.055	0.055	NUM
easat-10680	133	35	0.053	0.053	NUM
easat-10680	133	36	1.04	1.04	NUM
easat-10680	133	37	0.298	0.298	NUM
easat-10680	133	38	x7	x7	NOUN
easat-10680	133	39	legal	legal	ADJ
easat-10680	133	40	compliance	compliance	NOUN
easat-10680	133	41	0.240	0.240	NUM
easat-10680	133	42	0.062	0.062	NUM
easat-10680	133	43	3.87	3.87	NUM
easat-10680	133	44	0.0001	0.0001	NUM
easat-10680	133	45	*	*	PUNCT
easat-10680	133	46	*	*	PUNCT
easat-10680	133	47	*	*	PUNCT
easat-10680	133	48	x8	x8	PROPN
easat-10680	133	49	openness	openness	NOUN
easat-10680	133	50	0.042	0.042	NUM
easat-10680	133	51	0.056	0.056	NUM
easat-10680	133	52	0.75	0.75	NUM
easat-10680	133	53	0.455	0.455	NUM
easat-10680	133	54	x9	x9	NOUN
easat-10680	133	55	integrity	integrity	NOUN
easat-10680	133	56	-0.117	-0.117	PROPN
easat-10680	133	57	0.056	0.056	NUM
easat-10680	133	58	-2.09	-2.09	NUM
easat-10680	133	59	0.037	0.037	NUM
easat-10680	133	60	*	*	PUNCT
easat-10680	133	61	*	*	PUNCT
easat-10680	133	62	x10	x10	PRON
easat-10680	133	63	sustainability	sustainability	NOUN
easat-10680	133	64	0.060	0.060	NUM
easat-10680	133	65	0.059	0.059	NUM
easat-10680	133	66	1.02	1.02	NUM
easat-10680	133	67	0.309	0.309	NUM
easat-10680	133	68	z1	z1	ADJ
easat-10680	133	69	regulator	regulator	NOUN
easat-10680	133	70	’s	’s	PART
easat-10680	133	71	role	role	NOUN
easat-10680	133	72	(	(	PUNCT
easat-10680	133	73	main	main	ADJ
easat-10680	133	74	)	)	PUNCT
easat-10680	133	75	0.085	0.085	NUM
easat-10680	133	76	0.041	0.041	NUM
easat-10680	133	77	2.07	2.07	NUM
easat-10680	133	78	0.039	0.039	NUM
easat-10680	133	79	*	*	PUNCT
easat-10680	133	80	z2	z2	PROPN
easat-10680	133	81	association	association	PROPN
easat-10680	133	82	’s	’s	PART
easat-10680	133	83	role	role	NOUN
easat-10680	133	84	(	(	PUNCT
easat-10680	133	85	main	main	ADJ
easat-10680	133	86	)	)	PUNCT
easat-10680	133	87	0.062	0.062	NUM
easat-10680	133	88	0.038	0.038	NUM
easat-10680	133	89	1.63	1.63	NUM
easat-10680	133	90	0.103	0.103	NUM
easat-10680	133	91	interaction	interaction	NOUN
easat-10680	133	92	with	with	ADP
easat-10680	133	93	z1	z1	PROPN
easat-10680	133	94	(	(	PUNCT
easat-10680	133	95	regulator	regulator	NOUN
easat-10680	133	96	)	)	PUNCT
easat-10680	133	97	variable	variable	NOUN
easat-10680	133	98	coef	coef	PROPN
easat-10680	133	99	.	.	PUNCT
easat-10680	134	1	std	std	NOUN
easat-10680	134	2	.	.	PUNCT
easat-10680	135	1	err	err	PROPN
easat-10680	135	2	.	.	PUNCT
easat-10680	136	1	t	t	PROPN
easat-10680	136	2	p	p	ADJ
easat-10680	136	3	-	-	PUNCT
easat-10680	136	4	value	value	NOUN
easat-10680	136	5	signif	signif	NOUN
easat-10680	136	6	.	.	PUNCT
easat-10680	137	1	x1*z1	x1*z1	PROPN
easat-10680	137	2	0.142	0.142	NUM
easat-10680	137	3	0.052	0.052	NUM
easat-10680	137	4	2.73	2.73	NUM
easat-10680	137	5	0.007	0.007	NUM
easat-10680	137	6	*	*	PUNCT
easat-10680	137	7	*	*	PUNCT
easat-10680	137	8	*	*	PUNCT
easat-10680	137	9	x2*z1	x2*z1	PROPN
easat-10680	137	10	0.039	0.039	NUM
easat-10680	137	11	0.049	0.049	NUM
easat-10680	137	12	0.80	0.80	NUM
easat-10680	137	13	0.424	0.424	NUM
easat-10680	137	14	x3*z1	x3*z1	PUNCT
easat-10680	138	1	-0.036	-0.036	PROPN
easat-10680	138	2	0.053	0.053	NUM
easat-10680	138	3	-0.68	-0.68	PROPN
easat-10680	138	4	0.498	0.498	NUM
easat-10680	138	5	x4*z1	x4*z1	PROPN
easat-10680	138	6	0.052	0.052	NUM
easat-10680	138	7	0.051	0.051	NUM
easat-10680	138	8	1.02	1.02	NUM
easat-10680	138	9	0.309	0.309	NUM
easat-10680	138	10	x5*z1	x5*z1	NOUN
easat-10680	138	11	-0.065	-0.065	PUNCT
easat-10680	138	12	0.054	0.054	NUM
easat-10680	138	13	-1.20	-1.20	NUM
easat-10680	138	14	0.229	0.229	NUM
easat-10680	138	15	x6*z1	x6*z1	PROPN
easat-10680	139	1	0.046	0.046	NUM
easat-10680	139	2	0.049	0.049	NUM
easat-10680	139	3	0.94	0.94	NUM
easat-10680	139	4	0.349	0.349	NUM
easat-10680	139	5	x7*z1	x7*z1	PROPN
easat-10680	139	6	0.195	0.195	NUM
easat-10680	139	7	0.061	0.061	NUM
easat-10680	139	8	3.20	3.20	NUM
easat-10680	139	9	0.0014	0.0014	NUM
easat-10680	139	10	*	*	PUNCT
easat-10680	139	11	*	*	PUNCT
easat-10680	139	12	*	*	PUNCT
easat-10680	139	13	x8*z1	x8*z1	PROPN
easat-10680	139	14	0.038	0.038	NUM
easat-10680	139	15	0.053	0.053	NUM
easat-10680	139	16	0.72	0.72	NUM
easat-10680	139	17	0.472	0.472	NUM
easat-10680	139	18	x9*z1	x9*z1	PROPN
easat-10680	139	19	-0.057	-0.057	PUNCT
easat-10680	139	20	0.054	0.054	NUM
easat-10680	139	21	-1.06	-1.06	NUM
easat-10680	139	22	0.290	0.290	NUM
easat-10680	139	23	x10*z1	x10*z1	PROPN
easat-10680	139	24	0.060	0.060	NUM
easat-10680	139	25	0.053	0.053	NUM
easat-10680	139	26	1.13	1.13	NUM
easat-10680	139	27	0.261	0.261	NUM
easat-10680	139	28	interaction	interaction	NOUN
easat-10680	139	29	with	with	ADP
easat-10680	139	30	z2	z2	PROPN
easat-10680	139	31	(	(	PUNCT
easat-10680	139	32	association	association	NOUN
easat-10680	139	33	)	)	PUNCT
easat-10680	139	34	variable	variable	NOUN
easat-10680	139	35	coef	coef	PROPN
easat-10680	139	36	.	.	PUNCT
easat-10680	140	1	std	std	NOUN
easat-10680	140	2	.	.	PUNCT
easat-10680	141	1	err	err	PROPN
easat-10680	141	2	.	.	PUNCT
easat-10680	142	1	t	t	PROPN
easat-10680	142	2	p	p	ADJ
easat-10680	142	3	-	-	PUNCT
easat-10680	142	4	value	value	NOUN
easat-10680	142	5	signif	signif	NOUN
easat-10680	142	6	.	.	PUNCT
easat-10680	143	1	x1*z2	x1*z2	PROPN
easat-10680	143	2	0.070	0.070	NUM
easat-10680	143	3	0.052	0.052	NUM
easat-10680	143	4	1.35	1.35	NUM
easat-10680	143	5	0.178	0.178	NUM
easat-10680	143	6	x2*z2	x2*z2	NOUN
easat-10680	143	7	0.126	0.126	NUM
easat-10680	143	8	0.047	0.047	NUM
easat-10680	143	9	2.68	2.68	NUM
easat-10680	143	10	0.008	0.008	NUM
easat-10680	143	11	*	*	PUNCT
easat-10680	143	12	*	*	PUNCT
easat-10680	143	13	*	*	PUNCT
easat-10680	143	14	x3*z2	x3*z2	PROPN
easat-10680	143	15	-0.040	-0.040	NUM
easat-10680	143	16	0.052	0.052	NUM
easat-10680	143	17	-0.77	-0.77	NUM
easat-10680	143	18	0.440	0.440	NUM
easat-10680	143	19	x4*z2	x4*z2	PROPN
easat-10680	143	20	0.055	0.055	NUM
easat-10680	143	21	0.055	0.055	NUM
easat-10680	143	22	1.00	1.00	NUM
easat-10680	143	23	0.318	0.318	NUM
easat-10680	143	24	x5*z2	x5*z2	PROPN
easat-10680	143	25	-0.061	-0.061	PUNCT
easat-10680	143	26	0.050	0.050	NUM
easat-10680	143	27	-1.22	-1.22	NOUN
easat-10680	143	28	0.223	0.223	NUM
easat-10680	143	29	x6*z2	x6*z2	PROPN
easat-10680	143	30	0.150	0.150	NUM
easat-10680	143	31	0.052	0.052	NUM
easat-10680	143	32	2.88	2.88	NUM
easat-10680	143	33	0.006	0.006	NUM
easat-10680	143	34	*	*	PUNCT
easat-10680	143	35	*	*	PUNCT
easat-10680	143	36	*	*	PUNCT
easat-10680	143	37	x7*z2	x7*z2	PROPN
easat-10680	143	38	0.067	0.067	NUM
easat-10680	143	39	0.051	0.051	NUM
easat-10680	143	40	1.31	1.31	NUM
easat-10680	143	41	0.192	0.192	NUM
easat-10680	143	42	x8*z2	x8*z2	PROPN
easat-10680	143	43	0.043	0.043	NUM
easat-10680	143	44	0.053	0.053	NUM
easat-10680	143	45	0.81	0.81	NUM
easat-10680	143	46	0.418	0.418	NUM
easat-10680	143	47	x9*z2	x9*z2	PROPN
easat-10680	143	48	-0.047	-0.047	PUNCT
easat-10680	143	49	0.050	0.050	NUM
easat-10680	143	50	-0.94	-0.94	NUM
easat-10680	143	51	0.348	0.348	NUM
easat-10680	143	52	x10*z2	x10*z2	PUNCT
easat-10680	143	53	0.070	0.070	NUM
easat-10680	143	54	0.050	0.050	NUM
easat-10680	143	55	1.40	1.40	NUM
easat-10680	143	56	0.164	0.164	NUM
easat-10680	143	57	4.3	4.3	NUM
easat-10680	143	58	.	.	PUNCT
easat-10680	144	1	model	model	PROPN
easat-10680	144	2	summary	summary	NOUN
easat-10680	144	3	•	•	NOUN
easat-10680	144	4	constant	constant	ADJ
easat-10680	144	5	(	(	PUNCT
easat-10680	144	6	intercept	intercept	NOUN
easat-10680	144	7	):	):	PUNCT
easat-10680	144	8	0.512	0.512	NUM
easat-10680	144	9	(	(	PUNCT
easat-10680	144	10	se	se	X
easat-10680	144	11	=	=	SYM
easat-10680	144	12	0.125	0.125	NUM
easat-10680	144	13	,	,	PUNCT
easat-10680	144	14	t	t	NOUN
easat-10680	144	15	=	=	NUM
easat-10680	144	16	4.10	4.10	NUM
easat-10680	144	17	,	,	PUNCT
easat-10680	144	18	p	p	NOUN
easat-10680	144	19	=	=	NOUN
easat-10680	144	20	0.000	0.000	NUM
easat-10680	144	21	*	*	PUNCT
easat-10680	144	22	*	*	PUNCT
easat-10680	144	23	*	*	PUNCT
easat-10680	144	24	)	)	PUNCT
easat-10680	144	25	•	•	NUM
easat-10680	144	26	observations	observation	NOUN
easat-10680	144	27	(	(	PUNCT
easat-10680	144	28	n	n	CCONJ
easat-10680	144	29	):	):	PUNCT
easat-10680	144	30	—	—	PUNCT
easat-10680	144	31	•	•	NUM
easat-10680	144	32	r²	r²	VERB
easat-10680	144	33	within	within	ADP
easat-10680	144	34	:	:	PUNCT
easat-10680	144	35	0.562	0.562	NUM
easat-10680	144	36	•	•	NUM
easat-10680	144	37	adjusted	adjust	VERB
easat-10680	144	38	r²	r²	NOUN
easat-10680	144	39	:	:	PUNCT
easat-10680	144	40	0.521	0.521	NUM
easat-10680	144	41	•	•	NUM
easat-10680	144	42	hausman	hausman	PROPN
easat-10680	144	43	test	test	NOUN
easat-10680	144	44	(	(	PUNCT
easat-10680	144	45	fe	fe	X
easat-10680	144	46	vs	vs	ADP
easat-10680	144	47	re	re	NOUN
easat-10680	144	48	):	):	PUNCT
easat-10680	144	49	χ²	χ²	NOUN
easat-10680	144	50	=	=	NOUN
easat-10680	144	51	19.23	19.23	NUM
easat-10680	144	52	,	,	PUNCT
easat-10680	144	53	p	p	X
easat-10680	144	54	=	=	SYM
easat-10680	144	55	0.012	0.012	NUM
easat-10680	144	56	→	→	SYM
easat-10680	144	57	fixed	fix	VERB
easat-10680	144	58	effects	effect	NOUN
easat-10680	144	59	(	(	PUNCT
easat-10680	144	60	fe	fe	NOUN
easat-10680	144	61	)	)	PUNCT
easat-10680	144	62	selected	select	VERB
easat-10680	144	63	notes	note	NOUN
easat-10680	144	64	:	:	PUNCT
easat-10680	144	65	•	•	NOUN
easat-10680	144	66	*	*	PUNCT
easat-10680	144	67	*	*	PUNCT
easat-10680	144	68	*	*	PUNCT
easat-10680	144	69	p	p	X
easat-10680	144	70	<	<	X
easat-10680	144	71	0.01	0.01	NUM
easat-10680	144	72	;	;	PUNCT
easat-10680	144	73	*	*	PUNCT
easat-10680	144	74	*	*	PUNCT
easat-10680	145	1	p	p	X
easat-10680	145	2	<	<	X
easat-10680	145	3	0.05	0.05	NUM
easat-10680	145	4	;	;	PUNCT
easat-10680	145	5	*	*	PUNCT
easat-10680	146	1	p	p	X
easat-10680	146	2	<	<	X
easat-10680	146	3	0.10	0.10	NUM
easat-10680	146	4	•	•	NOUN
easat-10680	146	5	the	the	DET
easat-10680	146	6	regulator	regulator	NOUN
easat-10680	146	7	(	(	PUNCT
easat-10680	146	8	z1	z1	PROPN
easat-10680	146	9	)	)	PUNCT
easat-10680	146	10	significantly	significantly	ADV
easat-10680	146	11	strengthens	strengthen	VERB
easat-10680	146	12	the	the	DET
easat-10680	146	13	effects	effect	NOUN
easat-10680	146	14	of	of	ADP
easat-10680	146	15	transparency	transparency	NOUN
easat-10680	146	16	(	(	PUNCT
easat-10680	146	17	x1	x1	NOUN
easat-10680	146	18	)	)	PUNCT
easat-10680	146	19	and	and	CCONJ
easat-10680	146	20	legal	legal	ADJ
easat-10680	146	21	compliance	compliance	NOUN
easat-10680	146	22	(	(	PUNCT
easat-10680	146	23	x7	x7	NOUN
easat-10680	146	24	)	)	PUNCT
easat-10680	146	25	on	on	ADP
easat-10680	146	26	sustainability	sustainability	NOUN
easat-10680	146	27	reporting	reporting	NOUN
easat-10680	146	28	disclosure	disclosure	NOUN
easat-10680	146	29	.	.	PUNCT
easat-10680	147	1	•	•	NUM
easat-10680	147	2	the	the	DET
easat-10680	147	3	association	association	NOUN
easat-10680	147	4	(	(	PUNCT
easat-10680	147	5	z2	z2	PROPN
easat-10680	147	6	)	)	PUNCT
easat-10680	147	7	significantly	significantly	ADV
easat-10680	147	8	enhances	enhance	VERB
easat-10680	147	9	the	the	DET
easat-10680	147	10	effects	effect	NOUN
easat-10680	147	11	of	of	ADP
easat-10680	147	12	accountability	accountability	NOUN
easat-10680	147	13	(	(	PUNCT
easat-10680	147	14	x2	x2	PROPN
easat-10680	147	15	)	)	PUNCT
easat-10680	147	16	and	and	CCONJ
easat-10680	147	17	shareholder	shareholder	NOUN
easat-10680	147	18	empowerment	empowerment	NOUN
easat-10680	147	19	(	(	PUNCT
easat-10680	147	20	x6	x6	PROPN
easat-10680	147	21	)	)	PUNCT
easat-10680	147	22	.	.	PUNCT
easat-10680	148	1	•	•	NUM
easat-10680	148	2	other	other	ADJ
easat-10680	148	3	governance	governance	NOUN
easat-10680	148	4	principles	principle	NOUN
easat-10680	148	5	show	show	VERB
easat-10680	148	6	no	no	DET
easat-10680	148	7	significant	significant	ADJ
easat-10680	148	8	moderation	moderation	NOUN
easat-10680	148	9	under	under	ADP
easat-10680	148	10	z1	z1	NOUN
easat-10680	148	11	or	or	CCONJ
easat-10680	148	12	z2	z2	PROPN
easat-10680	148	13	.	.	PROPN
easat-10680	148	14	1466	1466	NUM
easat-10680	148	15	edelweiss	edelweiss	PROPN
easat-10680	148	16	applied	apply	VERB
easat-10680	148	17	science	science	NOUN
easat-10680	148	18	and	and	CCONJ
easat-10680	148	19	technology	technology	NOUN
easat-10680	148	20	issn	issn	PROPN
easat-10680	148	21	:	:	PUNCT
easat-10680	148	22	2576	2576	NUM
easat-10680	148	23	-	-	SYM
easat-10680	148	24	8484	8484	NUM
easat-10680	148	25	vol	vol	NOUN
easat-10680	148	26	.	.	PROPN
easat-10680	149	1	9	9	NUM
easat-10680	149	2	,	,	PUNCT
easat-10680	149	3	no	no	INTJ
easat-10680	149	4	.	.	NOUN
easat-10680	149	5	10	10	NUM
easat-10680	149	6	:	:	SYM
easat-10680	149	7	1459	1459	NUM
easat-10680	149	8	-	-	SYM
easat-10680	149	9	1471	1471	NUM
easat-10680	149	10	,	,	PUNCT
easat-10680	149	11	2025	2025	NUM
easat-10680	149	12	doi	doi	NOUN
easat-10680	149	13	:	:	PUNCT
easat-10680	149	14	10.55214/2576	10.55214/2576	NUM
easat-10680	149	15	-	-	SYM
easat-10680	149	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	149	17	©	©	PROPN
easat-10680	149	18	2025	2025	NUM
easat-10680	149	19	by	by	ADP
easat-10680	149	20	the	the	DET
easat-10680	149	21	authors	author	NOUN
easat-10680	149	22	;	;	PUNCT
easat-10680	149	23	licensee	licensee	PROPN
easat-10680	149	24	learning	learning	NOUN
easat-10680	149	25	gate	gate	VERB
easat-10680	149	26	key	key	ADJ
easat-10680	149	27	findings	finding	NOUN
easat-10680	149	28	:	:	PUNCT
easat-10680	149	29	•	•	NUM
easat-10680	149	30	most	most	ADJ
easat-10680	149	31	governance	governance	NOUN
easat-10680	149	32	principles	principle	NOUN
easat-10680	149	33	significantly	significantly	ADV
easat-10680	149	34	and	and	CCONJ
easat-10680	149	35	positively	positively	ADV
easat-10680	149	36	affect	affect	VERB
easat-10680	149	37	srdi	srdi	NOUN
easat-10680	149	38	,	,	PUNCT
easat-10680	149	39	with	with	ADP
easat-10680	149	40	integrity	integrity	NOUN
easat-10680	149	41	,	,	PUNCT
easat-10680	149	42	transparency	transparency	NOUN
easat-10680	149	43	,	,	PUNCT
easat-10680	149	44	and	and	CCONJ
easat-10680	149	45	legal	legal	ADJ
easat-10680	149	46	compliance	compliance	NOUN
easat-10680	149	47	being	be	AUX
easat-10680	149	48	the	the	DET
easat-10680	149	49	most	most	ADV
easat-10680	149	50	dominant	dominant	ADJ
easat-10680	149	51	factors	factor	NOUN
easat-10680	149	52	.	.	PUNCT
easat-10680	150	1	•	•	NUM
easat-10680	150	2	the	the	DET
easat-10680	150	3	regulator	regulator	NOUN
easat-10680	150	4	’s	’s	PART
easat-10680	150	5	role	role	NOUN
easat-10680	150	6	(	(	PUNCT
easat-10680	150	7	z1	z1	NOUN
easat-10680	150	8	)	)	PUNCT
easat-10680	150	9	strengthens	strengthen	VERB
easat-10680	150	10	the	the	DET
easat-10680	150	11	relationship	relationship	NOUN
easat-10680	150	12	between	between	ADP
easat-10680	150	13	governance	governance	NOUN
easat-10680	150	14	principles	principle	NOUN
easat-10680	150	15	and	and	CCONJ
easat-10680	150	16	srdi	srdi	VERB
easat-10680	150	17	,	,	PUNCT
easat-10680	150	18	particularly	particularly	ADV
easat-10680	150	19	regarding	regard	VERB
easat-10680	150	20	transparency	transparency	NOUN
easat-10680	150	21	and	and	CCONJ
easat-10680	150	22	accountability	accountability	NOUN
easat-10680	150	23	.	.	PUNCT
easat-10680	151	1	this	this	PRON
easat-10680	151	2	indicates	indicate	VERB
easat-10680	151	3	that	that	SCONJ
easat-10680	151	4	ojk	ojk	NOUN
easat-10680	151	5	’s	’s	PART
easat-10680	151	6	compliance	compliance	NOUN
easat-10680	151	7	requirements	requirement	NOUN
easat-10680	151	8	and	and	CCONJ
easat-10680	151	9	regulatory	regulatory	ADJ
easat-10680	151	10	supervision	supervision	NOUN
easat-10680	151	11	enhance	enhance	VERB
easat-10680	151	12	the	the	DET
easat-10680	151	13	quality	quality	NOUN
easat-10680	151	14	of	of	ADP
easat-10680	151	15	sustainability	sustainability	NOUN
easat-10680	151	16	disclosure	disclosure	NOUN
easat-10680	151	17	.	.	PUNCT
easat-10680	152	1	•	•	NUM
easat-10680	152	2	the	the	DET
easat-10680	152	3	industry	industry	NOUN
easat-10680	152	4	association	association	NOUN
easat-10680	152	5	’s	’s	PART
easat-10680	152	6	role	role	NOUN
easat-10680	152	7	(	(	PUNCT
easat-10680	152	8	z2	z2	NOUN
easat-10680	152	9	)	)	PUNCT
easat-10680	152	10	also	also	ADV
easat-10680	152	11	functions	function	VERB
easat-10680	152	12	as	as	ADP
easat-10680	152	13	a	a	DET
easat-10680	152	14	significant	significant	ADJ
easat-10680	152	15	moderator	moderator	NOUN
easat-10680	152	16	,	,	PUNCT
easat-10680	152	17	though	though	SCONJ
easat-10680	152	18	its	its	PRON
easat-10680	152	19	effect	effect	NOUN
easat-10680	152	20	is	be	AUX
easat-10680	152	21	smaller	small	ADJ
easat-10680	152	22	than	than	ADP
easat-10680	152	23	that	that	PRON
easat-10680	152	24	of	of	ADP
easat-10680	152	25	the	the	DET
easat-10680	152	26	regulator	regulator	NOUN
easat-10680	152	27	.	.	PUNCT
easat-10680	153	1	membership	membership	NOUN
easat-10680	153	2	in	in	ADP
easat-10680	153	3	associations	association	NOUN
easat-10680	153	4	promotes	promote	VERB
easat-10680	153	5	sustainability	sustainability	NOUN
easat-10680	153	6	practices	practice	NOUN
easat-10680	153	7	through	through	ADP
easat-10680	153	8	peer	peer	NOUN
easat-10680	153	9	pressure	pressure	NOUN
easat-10680	153	10	and	and	CCONJ
easat-10680	153	11	collective	collective	ADJ
easat-10680	153	12	initiatives	initiative	NOUN
easat-10680	153	13	.	.	PUNCT
easat-10680	154	1	•	•	NUM
easat-10680	154	2	the	the	DET
easat-10680	154	3	joint	joint	ADJ
easat-10680	154	4	f	f	NOUN
easat-10680	154	5	-	-	PUNCT
easat-10680	154	6	test	test	NOUN
easat-10680	154	7	confirms	confirm	VERB
easat-10680	154	8	that	that	SCONJ
easat-10680	154	9	all	all	DET
easat-10680	154	10	independent	independent	ADJ
easat-10680	154	11	and	and	CCONJ
easat-10680	154	12	moderating	moderate	VERB
easat-10680	154	13	variables	variable	NOUN
easat-10680	154	14	together	together	ADV
easat-10680	154	15	have	have	VERB
easat-10680	154	16	a	a	DET
easat-10680	154	17	significant	significant	ADJ
easat-10680	154	18	effect	effect	NOUN
easat-10680	154	19	on	on	ADP
easat-10680	154	20	srdi	srdi	NOUN
easat-10680	154	21	.	.	PUNCT
easat-10680	155	1	5	5	X
easat-10680	155	2	.	.	X
easat-10680	155	3	research	research	NOUN
easat-10680	155	4	findings	finding	NOUN
easat-10680	155	5	and	and	CCONJ
easat-10680	155	6	discussion	discussion	NOUN
easat-10680	155	7	the	the	DET
easat-10680	155	8	findings	finding	NOUN
easat-10680	155	9	of	of	ADP
easat-10680	155	10	this	this	DET
easat-10680	155	11	study	study	NOUN
easat-10680	155	12	support	support	NOUN
easat-10680	155	13	stakeholder	stakeholder	NOUN
easat-10680	155	14	theory	theory	NOUN
easat-10680	155	15	and	and	CCONJ
easat-10680	155	16	legitimacy	legitimacy	NOUN
easat-10680	155	17	theory	theory	NOUN
easat-10680	155	18	,	,	PUNCT
easat-10680	155	19	which	which	PRON
easat-10680	155	20	suggest	suggest	VERB
easat-10680	155	21	that	that	SCONJ
easat-10680	155	22	sustainability	sustainability	NOUN
easat-10680	155	23	disclosure	disclosure	NOUN
easat-10680	155	24	serves	serve	VERB
easat-10680	155	25	as	as	ADP
easat-10680	155	26	a	a	DET
easat-10680	155	27	mechanism	mechanism	NOUN
easat-10680	155	28	for	for	ADP
easat-10680	155	29	obtaining	obtain	VERB
easat-10680	155	30	social	social	ADJ
easat-10680	155	31	legitimacy	legitimacy	NOUN
easat-10680	155	32	and	and	CCONJ
easat-10680	155	33	meeting	meet	VERB
easat-10680	155	34	stakeholder	stakeholder	NOUN
easat-10680	155	35	expectations	expectation	NOUN
easat-10680	155	36	.	.	PUNCT
easat-10680	156	1	strong	strong	ADJ
easat-10680	156	2	governance	governance	NOUN
easat-10680	156	3	principles	principle	NOUN
easat-10680	156	4	are	be	AUX
easat-10680	156	5	shown	show	VERB
easat-10680	156	6	to	to	PART
easat-10680	156	7	enhance	enhance	VERB
easat-10680	156	8	public	public	ADJ
easat-10680	156	9	trust	trust	NOUN
easat-10680	156	10	and	and	CCONJ
easat-10680	156	11	expand	expand	VERB
easat-10680	156	12	corporate	corporate	ADJ
easat-10680	156	13	accountability	accountability	NOUN
easat-10680	156	14	.	.	PUNCT
easat-10680	157	1	these	these	DET
easat-10680	157	2	results	result	NOUN
easat-10680	157	3	are	be	AUX
easat-10680	157	4	consistent	consistent	ADJ
easat-10680	157	5	with	with	ADP
easat-10680	157	6	recent	recent	ADJ
easat-10680	157	7	studies	study	NOUN
easat-10680	157	8	[	[	X
easat-10680	157	9	22	22	NUM
easat-10680	157	10	-	-	SYM
easat-10680	157	11	24	24	NUM
easat-10680	157	12	]	]	PUNCT
easat-10680	157	13	which	which	PRON
easat-10680	157	14	emphasize	emphasize	VERB
easat-10680	157	15	that	that	SCONJ
easat-10680	157	16	governance	governance	NOUN
easat-10680	157	17	plays	play	VERB
easat-10680	157	18	a	a	DET
easat-10680	157	19	pivotal	pivotal	ADJ
easat-10680	157	20	role	role	NOUN
easat-10680	157	21	in	in	ADP
easat-10680	157	22	improving	improve	VERB
easat-10680	157	23	the	the	DET
easat-10680	157	24	quality	quality	NOUN
easat-10680	157	25	of	of	ADP
easat-10680	157	26	sustainability	sustainability	NOUN
easat-10680	157	27	reporting	reporting	NOUN
easat-10680	157	28	.	.	PUNCT
easat-10680	158	1	moreover	moreover	ADV
easat-10680	158	2	,	,	PUNCT
easat-10680	158	3	the	the	DET
easat-10680	158	4	moderating	moderate	VERB
easat-10680	158	5	effects	effect	NOUN
easat-10680	158	6	of	of	ADP
easat-10680	158	7	regulators	regulator	NOUN
easat-10680	158	8	and	and	CCONJ
easat-10680	158	9	industry	industry	NOUN
easat-10680	158	10	associations	association	NOUN
easat-10680	158	11	provide	provide	VERB
easat-10680	158	12	new	new	ADJ
easat-10680	158	13	empirical	empirical	ADJ
easat-10680	158	14	evidence	evidence	NOUN
easat-10680	158	15	that	that	SCONJ
easat-10680	158	16	institutional	institutional	ADJ
easat-10680	158	17	pressure	pressure	NOUN
easat-10680	158	18	is	be	AUX
easat-10680	158	19	critical	critical	ADJ
easat-10680	158	20	in	in	ADP
easat-10680	158	21	fostering	foster	VERB
easat-10680	158	22	esg	esg	NOUN
easat-10680	158	23	practices	practice	NOUN
easat-10680	158	24	in	in	ADP
easat-10680	158	25	emerging	emerge	VERB
easat-10680	158	26	markets	market	NOUN
easat-10680	158	27	such	such	ADJ
easat-10680	158	28	as	as	ADP
easat-10680	158	29	indonesia	indonesia	PROPN
easat-10680	158	30	.	.	PUNCT
easat-10680	159	1	corporate	corporate	ADJ
easat-10680	159	2	governance	governance	NOUN
easat-10680	159	3	principles	principle	NOUN
easat-10680	159	4	have	have	VERB
easat-10680	159	5	a	a	DET
easat-10680	159	6	positive	positive	ADJ
easat-10680	159	7	influence	influence	NOUN
easat-10680	159	8	on	on	ADP
easat-10680	159	9	the	the	DET
easat-10680	159	10	quality	quality	NOUN
easat-10680	159	11	of	of	ADP
easat-10680	159	12	sustainability	sustainability	NOUN
easat-10680	159	13	reporting	reporting	NOUN
easat-10680	159	14	disclosure	disclosure	NOUN
easat-10680	159	15	(	(	PUNCT
easat-10680	159	16	srdi	srdi	NOUN
easat-10680	159	17	)	)	PUNCT
easat-10680	159	18	,	,	PUNCT
easat-10680	159	19	with	with	ADP
easat-10680	159	20	integrity	integrity	NOUN
easat-10680	159	21	,	,	PUNCT
easat-10680	159	22	transparency	transparency	NOUN
easat-10680	159	23	,	,	PUNCT
easat-10680	159	24	and	and	CCONJ
easat-10680	159	25	legal	legal	ADJ
easat-10680	159	26	compliance	compliance	NOUN
easat-10680	159	27	emerging	emerge	VERB
easat-10680	159	28	as	as	ADP
easat-10680	159	29	the	the	DET
easat-10680	159	30	key	key	ADJ
easat-10680	159	31	factors	factor	NOUN
easat-10680	159	32	.	.	PUNCT
easat-10680	160	1	the	the	DET
easat-10680	160	2	roles	role	NOUN
easat-10680	160	3	of	of	ADP
easat-10680	160	4	regulators	regulator	NOUN
easat-10680	160	5	and	and	CCONJ
easat-10680	160	6	industry	industry	NOUN
easat-10680	160	7	associations	association	NOUN
easat-10680	160	8	reinforce	reinforce	VERB
easat-10680	160	9	this	this	DET
easat-10680	160	10	relationship	relationship	NOUN
easat-10680	160	11	,	,	PUNCT
easat-10680	160	12	indicating	indicate	VERB
easat-10680	160	13	that	that	SCONJ
easat-10680	160	14	governance	governance	NOUN
easat-10680	160	15	is	be	AUX
easat-10680	160	16	not	not	PART
easat-10680	160	17	only	only	ADV
easat-10680	160	18	shaped	shape	VERB
easat-10680	160	19	by	by	ADP
easat-10680	160	20	internal	internal	ADJ
easat-10680	160	21	corporate	corporate	ADJ
easat-10680	160	22	factors	factor	NOUN
easat-10680	160	23	but	but	CCONJ
easat-10680	160	24	also	also	ADV
easat-10680	160	25	by	by	ADP
easat-10680	160	26	external	external	ADJ
easat-10680	160	27	support	support	NOUN
easat-10680	160	28	through	through	ADP
easat-10680	160	29	regulatory	regulatory	ADJ
easat-10680	160	30	frameworks	framework	NOUN
easat-10680	160	31	and	and	CCONJ
easat-10680	160	32	industry	industry	NOUN
easat-10680	160	33	collaboration	collaboration	NOUN
easat-10680	160	34	.	.	PUNCT
easat-10680	161	1	more	more	ADV
easat-10680	161	2	specifically	specifically	ADV
easat-10680	161	3	,	,	PUNCT
easat-10680	161	4	the	the	DET
easat-10680	161	5	findings	finding	NOUN
easat-10680	161	6	can	can	AUX
easat-10680	161	7	be	be	AUX
easat-10680	161	8	summarized	summarize	VERB
easat-10680	161	9	as	as	SCONJ
easat-10680	161	10	follows	follow	VERB
easat-10680	161	11	:	:	PUNCT
easat-10680	161	12	•	•	ADP
easat-10680	161	13	the	the	DET
easat-10680	161	14	influence	influence	NOUN
easat-10680	161	15	of	of	ADP
easat-10680	161	16	governance	governance	NOUN
easat-10680	161	17	principles	principle	NOUN
easat-10680	161	18	on	on	ADP
easat-10680	161	19	the	the	DET
easat-10680	161	20	sustainability	sustainability	NOUN
easat-10680	161	21	reporting	reporting	NOUN
easat-10680	161	22	disclosure	disclosure	NOUN
easat-10680	161	23	index	index	NOUN
easat-10680	161	24	(	(	PUNCT
easat-10680	161	25	srdi	srdi	PROPN
easat-10680	161	26	)	)	PUNCT
easat-10680	161	27	the	the	DET
easat-10680	161	28	analysis	analysis	NOUN
easat-10680	161	29	shows	show	VERB
easat-10680	161	30	that	that	SCONJ
easat-10680	161	31	nearly	nearly	ADV
easat-10680	161	32	all	all	PRON
easat-10680	161	33	governance	governance	NOUN
easat-10680	161	34	principles	principle	NOUN
easat-10680	161	35	have	have	VERB
easat-10680	161	36	a	a	DET
easat-10680	161	37	positive	positive	ADJ
easat-10680	161	38	effect	effect	NOUN
easat-10680	161	39	on	on	ADP
easat-10680	161	40	srdi	srdi	NOUN
easat-10680	161	41	,	,	PUNCT
easat-10680	161	42	with	with	ADP
easat-10680	161	43	integrity	integrity	NOUN
easat-10680	161	44	,	,	PUNCT
easat-10680	161	45	transparency	transparency	NOUN
easat-10680	161	46	,	,	PUNCT
easat-10680	161	47	and	and	CCONJ
easat-10680	161	48	legal	legal	ADJ
easat-10680	161	49	compliance	compliance	NOUN
easat-10680	161	50	as	as	ADP
easat-10680	161	51	the	the	DET
easat-10680	161	52	most	most	ADV
easat-10680	161	53	dominant	dominant	ADJ
easat-10680	161	54	factors	factor	NOUN
easat-10680	161	55	.	.	PUNCT
easat-10680	162	1	this	this	PRON
easat-10680	162	2	reinforces	reinforce	VERB
easat-10680	162	3	the	the	DET
easat-10680	162	4	view	view	NOUN
easat-10680	162	5	that	that	SCONJ
easat-10680	162	6	the	the	DET
easat-10680	162	7	success	success	NOUN
easat-10680	162	8	of	of	ADP
easat-10680	162	9	sustainability	sustainability	NOUN
easat-10680	162	10	disclosure	disclosure	NOUN
easat-10680	162	11	depends	depend	VERB
easat-10680	162	12	not	not	PART
easat-10680	162	13	only	only	ADV
easat-10680	162	14	on	on	ADP
easat-10680	162	15	administrative	administrative	ADJ
easat-10680	162	16	compliance	compliance	NOUN
easat-10680	162	17	but	but	CCONJ
easat-10680	162	18	also	also	ADV
easat-10680	162	19	on	on	ADP
easat-10680	162	20	the	the	DET
easat-10680	162	21	ethical	ethical	ADJ
easat-10680	162	22	values	value	NOUN
easat-10680	162	23	embraced	embrace	VERB
easat-10680	162	24	by	by	ADP
easat-10680	162	25	the	the	DET
easat-10680	162	26	firm	firm	NOUN
easat-10680	162	27	[	[	X
easat-10680	162	28	3	3	NUM
easat-10680	162	29	,	,	PUNCT
easat-10680	162	30	4	4	NUM
easat-10680	162	31	]	]	PUNCT
easat-10680	162	32	.	.	PUNCT
easat-10680	163	1	this	this	DET
easat-10680	163	2	phenomenon	phenomenon	NOUN
easat-10680	163	3	is	be	AUX
easat-10680	163	4	consistent	consistent	ADJ
easat-10680	163	5	with	with	ADP
easat-10680	163	6	indonesia	indonesia	PROPN
easat-10680	163	7	’s	’s	PART
easat-10680	163	8	context	context	NOUN
easat-10680	163	9	,	,	PUNCT
easat-10680	163	10	where	where	SCONJ
easat-10680	163	11	the	the	DET
easat-10680	163	12	financial	financial	ADJ
easat-10680	163	13	services	service	NOUN
easat-10680	163	14	authority	authority	NOUN
easat-10680	163	15	(	(	PUNCT
easat-10680	163	16	ojk	ojk	NOUN
easat-10680	163	17	)	)	PUNCT
easat-10680	163	18	,	,	PUNCT
easat-10680	163	19	through	through	ADP
easat-10680	163	20	its	its	PRON
easat-10680	163	21	sustainable	sustainable	ADJ
easat-10680	163	22	finance	finance	NOUN
easat-10680	163	23	roadmap	roadmap	NOUN
easat-10680	163	24	,	,	PUNCT
easat-10680	163	25	has	have	AUX
easat-10680	163	26	encouraged	encourage	VERB
easat-10680	163	27	firms	firm	NOUN
easat-10680	163	28	to	to	PART
easat-10680	163	29	improve	improve	VERB
easat-10680	163	30	the	the	DET
easat-10680	163	31	quality	quality	NOUN
easat-10680	163	32	of	of	ADP
easat-10680	163	33	sustainability	sustainability	NOUN
easat-10680	163	34	reporting	report	VERB
easat-10680	163	35	[	[	X
easat-10680	163	36	7	7	NUM
easat-10680	163	37	]	]	PUNCT
easat-10680	163	38	.	.	PUNCT
easat-10680	164	1	however	however	ADV
easat-10680	164	2	,	,	PUNCT
easat-10680	164	3	the	the	DET
easat-10680	164	4	fact	fact	NOUN
easat-10680	164	5	that	that	SCONJ
easat-10680	164	6	the	the	DET
easat-10680	164	7	average	average	ADJ
easat-10680	164	8	srdi	srdi	NOUN
easat-10680	164	9	score	score	NOUN
easat-10680	164	10	remains	remain	VERB
easat-10680	164	11	at	at	ADP
easat-10680	164	12	a	a	DET
easat-10680	164	13	moderate	moderate	ADJ
easat-10680	164	14	level	level	NOUN
easat-10680	164	15	(	(	PUNCT
easat-10680	164	16	0.61	0.61	NUM
easat-10680	164	17	)	)	PUNCT
easat-10680	164	18	indicates	indicate	VERB
easat-10680	164	19	gaps	gap	NOUN
easat-10680	164	20	in	in	ADP
easat-10680	164	21	implementation	implementation	NOUN
easat-10680	164	22	among	among	ADP
easat-10680	164	23	firms	firm	NOUN
easat-10680	164	24	,	,	PUNCT
easat-10680	164	25	often	often	ADV
easat-10680	164	26	influenced	influence	VERB
easat-10680	164	27	by	by	ADP
easat-10680	164	28	internal	internal	ADJ
easat-10680	164	29	capacity	capacity	NOUN
easat-10680	164	30	,	,	PUNCT
easat-10680	164	31	managerial	managerial	ADJ
easat-10680	164	32	commitment	commitment	NOUN
easat-10680	164	33	,	,	PUNCT
easat-10680	164	34	and	and	CCONJ
easat-10680	164	35	the	the	DET
easat-10680	164	36	level	level	NOUN
easat-10680	164	37	of	of	ADP
easat-10680	164	38	governance	governance	NOUN
easat-10680	164	39	awareness	awareness	NOUN
easat-10680	165	1	[	[	X
easat-10680	165	2	6	6	NUM
easat-10680	165	3	]	]	PUNCT
easat-10680	165	4	.	.	PUNCT
easat-10680	166	1	prior	prior	ADJ
easat-10680	166	2	studies	study	NOUN
easat-10680	166	3	support	support	VERB
easat-10680	166	4	these	these	DET
easat-10680	166	5	findings	finding	NOUN
easat-10680	166	6	.	.	PUNCT
easat-10680	167	1	for	for	ADP
easat-10680	167	2	instance	instance	NOUN
easat-10680	167	3	,	,	PUNCT
easat-10680	167	4	khan	khan	PROPN
easat-10680	167	5	et	et	PROPN
easat-10680	167	6	al	al	PROPN
easat-10680	167	7	.	.	PUNCT
easat-10680	168	1	[	[	X
easat-10680	168	2	22	22	NUM
easat-10680	168	3	]	]	PUNCT
easat-10680	168	4	found	find	VERB
easat-10680	168	5	that	that	SCONJ
easat-10680	168	6	transparency	transparency	NOUN
easat-10680	168	7	and	and	CCONJ
easat-10680	168	8	accountability	accountability	NOUN
easat-10680	168	9	act	act	NOUN
easat-10680	168	10	as	as	ADP
easat-10680	168	11	critical	critical	ADJ
easat-10680	168	12	catalysts	catalyst	NOUN
easat-10680	168	13	in	in	ADP
easat-10680	168	14	enhancing	enhance	VERB
easat-10680	168	15	esg	esg	PROPN
easat-10680	168	16	reporting	report	VERB
easat-10680	168	17	quality	quality	NOUN
easat-10680	168	18	in	in	ADP
easat-10680	168	19	developing	develop	VERB
easat-10680	168	20	countries	country	NOUN
easat-10680	168	21	.	.	PUNCT
easat-10680	169	1	similarly	similarly	ADV
easat-10680	169	2	,	,	PUNCT
easat-10680	169	3	nguyen	nguyen	NOUN
easat-10680	169	4	and	and	CCONJ
easat-10680	169	5	duy	duy	PROPN
easat-10680	169	6	ha	ha	X
easat-10680	170	1	[	[	X
easat-10680	170	2	23	23	NUM
easat-10680	170	3	]	]	PUNCT
easat-10680	170	4	emphasized	emphasize	VERB
easat-10680	170	5	the	the	DET
easat-10680	170	6	role	role	NOUN
easat-10680	170	7	of	of	ADP
easat-10680	170	8	board	board	NOUN
easat-10680	170	9	independence	independence	NOUN
easat-10680	170	10	and	and	CCONJ
easat-10680	170	11	managerial	managerial	ADJ
easat-10680	170	12	integrity	integrity	NOUN
easat-10680	170	13	in	in	ADP
easat-10680	170	14	fostering	foster	VERB
easat-10680	170	15	more	more	ADV
easat-10680	170	16	credible	credible	ADJ
easat-10680	170	17	sustainability	sustainability	NOUN
easat-10680	170	18	disclosures	disclosure	NOUN
easat-10680	170	19	.	.	PUNCT
easat-10680	171	1	•	•	NUM
easat-10680	171	2	the	the	DET
easat-10680	171	3	role	role	NOUN
easat-10680	171	4	of	of	ADP
easat-10680	171	5	regulators	regulator	NOUN
easat-10680	171	6	as	as	ADP
easat-10680	171	7	moderators	moderator	NOUN
easat-10680	171	8	the	the	DET
easat-10680	171	9	findings	finding	NOUN
easat-10680	171	10	reveal	reveal	VERB
easat-10680	171	11	that	that	SCONJ
easat-10680	171	12	regulators	regulator	NOUN
easat-10680	171	13	play	play	VERB
easat-10680	171	14	a	a	DET
easat-10680	171	15	significant	significant	ADJ
easat-10680	171	16	role	role	NOUN
easat-10680	171	17	in	in	ADP
easat-10680	171	18	strengthening	strengthen	VERB
easat-10680	171	19	the	the	DET
easat-10680	171	20	relationship	relationship	NOUN
easat-10680	171	21	between	between	ADP
easat-10680	171	22	governance	governance	NOUN
easat-10680	171	23	principles	principle	NOUN
easat-10680	171	24	and	and	CCONJ
easat-10680	171	25	srdi	srdi	NOUN
easat-10680	171	26	.	.	PUNCT
easat-10680	172	1	stricter	strict	ADJ
easat-10680	172	2	regulations	regulation	NOUN
easat-10680	172	3	and	and	CCONJ
easat-10680	172	4	enhanced	enhance	VERB
easat-10680	172	5	supervision	supervision	NOUN
easat-10680	172	6	by	by	ADP
easat-10680	172	7	ojk	ojk	NOUN
easat-10680	172	8	and	and	CCONJ
easat-10680	172	9	the	the	DET
easat-10680	172	10	indonesia	indonesia	PROPN
easat-10680	172	11	stock	stock	PROPN
easat-10680	172	12	exchange	exchange	PROPN
easat-10680	172	13	(	(	PUNCT
easat-10680	172	14	idx	idx	PROPN
easat-10680	172	15	)	)	PUNCT
easat-10680	172	16	have	have	AUX
easat-10680	172	17	been	be	AUX
easat-10680	172	18	shown	show	VERB
easat-10680	172	19	to	to	PART
easat-10680	172	20	encourage	encourage	VERB
easat-10680	172	21	greater	great	ADJ
easat-10680	172	22	compliance	compliance	NOUN
easat-10680	172	23	in	in	ADP
easat-10680	172	24	sustainability	sustainability	NOUN
easat-10680	172	25	disclosure	disclosure	NOUN
easat-10680	172	26	.	.	PUNCT
easat-10680	173	1	this	this	PRON
easat-10680	173	2	is	be	AUX
easat-10680	173	3	consistent	consistent	ADJ
easat-10680	173	4	with	with	ADP
easat-10680	173	5	institutional	institutional	ADJ
easat-10680	173	6	theory	theory	NOUN
easat-10680	173	7	,	,	PUNCT
easat-10680	173	8	which	which	PRON
easat-10680	173	9	posits	posit	VERB
easat-10680	173	10	that	that	SCONJ
easat-10680	173	11	regulatory	regulatory	ADJ
easat-10680	173	12	pressure	pressure	NOUN
easat-10680	173	13	can	can	AUX
easat-10680	173	14	increase	increase	VERB
easat-10680	173	15	the	the	DET
easat-10680	173	16	adoption	adoption	NOUN
easat-10680	173	17	of	of	ADP
easat-10680	173	18	sustainability	sustainability	NOUN
easat-10680	173	19	practices	practice	NOUN
easat-10680	173	20	[	[	X
easat-10680	173	21	10	10	NUM
easat-10680	173	22	,	,	PUNCT
easat-10680	173	23	25	25	NUM
easat-10680	173	24	]	]	PUNCT
easat-10680	173	25	.	.	PUNCT
easat-10680	174	1	the	the	DET
easat-10680	174	2	indonesian	indonesian	ADJ
easat-10680	174	3	context	context	NOUN
easat-10680	174	4	reflects	reflect	VERB
easat-10680	174	5	this	this	PRON
easat-10680	174	6	as	as	ADV
easat-10680	174	7	well	well	ADV
easat-10680	174	8	.	.	PUNCT
easat-10680	175	1	following	follow	VERB
easat-10680	175	2	the	the	DET
easat-10680	175	3	issuance	issuance	NOUN
easat-10680	175	4	of	of	ADP
easat-10680	175	5	pojk	pojk	PROPN
easat-10680	175	6	no	no	INTJ
easat-10680	175	7	.	.	NOUN
easat-10680	176	1	51/2017	51/2017	AUX
easat-10680	176	2	on	on	ADP
easat-10680	176	3	sustainable	sustainable	ADJ
easat-10680	176	4	finance	finance	NOUN
easat-10680	176	5	,	,	PUNCT
easat-10680	176	6	public	public	ADJ
easat-10680	176	7	firms	firm	NOUN
easat-10680	176	8	are	be	AUX
easat-10680	176	9	required	require	VERB
easat-10680	176	10	to	to	PART
easat-10680	176	11	submit	submit	VERB
easat-10680	176	12	annual	annual	ADJ
easat-10680	176	13	sustainability	sustainability	NOUN
easat-10680	176	14	reports	report	NOUN
easat-10680	176	15	,	,	PUNCT
easat-10680	176	16	leading	lead	VERB
easat-10680	176	17	to	to	ADP
easat-10680	176	18	a	a	DET
easat-10680	176	19	notable	notable	ADJ
easat-10680	176	20	improvement	improvement	NOUN
easat-10680	176	21	in	in	ADP
easat-10680	176	22	both	both	CCONJ
easat-10680	176	23	the	the	DET
easat-10680	176	24	quantity	quantity	NOUN
easat-10680	176	25	and	and	CCONJ
easat-10680	176	26	quality	quality	NOUN
easat-10680	176	27	of	of	ADP
easat-10680	176	28	reports	report	NOUN
easat-10680	176	29	[	[	X
easat-10680	176	30	2	2	NUM
easat-10680	176	31	]	]	PUNCT
easat-10680	176	32	.	.	PUNCT
easat-10680	177	1	the	the	DET
easat-10680	177	2	empirical	empirical	ADJ
easat-10680	177	3	findings	finding	NOUN
easat-10680	177	4	of	of	ADP
easat-10680	177	5	this	this	DET
easat-10680	177	6	study	study	NOUN
easat-10680	177	7	reinforce	reinforce	VERB
easat-10680	177	8	the	the	DET
easat-10680	177	9	evidence	evidence	NOUN
easat-10680	177	10	that	that	SCONJ
easat-10680	177	11	regulatory	regulatory	ADJ
easat-10680	177	12	intervention	intervention	NOUN
easat-10680	177	13	is	be	AUX
easat-10680	177	14	not	not	PART
easat-10680	177	15	merely	merely	ADV
easat-10680	177	16	a	a	DET
easat-10680	177	17	formality	formality	NOUN
easat-10680	177	18	but	but	CCONJ
easat-10680	177	19	plays	play	VERB
easat-10680	177	20	a	a	DET
easat-10680	177	21	substantive	substantive	ADJ
easat-10680	177	22	role	role	NOUN
easat-10680	177	23	in	in	ADP
easat-10680	177	24	guiding	guide	VERB
easat-10680	177	25	firms	firm	NOUN
easat-10680	177	26	toward	toward	ADP
easat-10680	177	27	esg	esg	PROPN
easat-10680	177	28	best	good	ADJ
easat-10680	177	29	practices	practice	NOUN
easat-10680	177	30	.	.	PUNCT
easat-10680	178	1	global	global	ADJ
easat-10680	178	2	studies	study	NOUN
easat-10680	178	3	further	far	ADV
easat-10680	178	4	support	support	VERB
easat-10680	178	5	this	this	DET
easat-10680	178	6	perspective	perspective	NOUN
easat-10680	178	7	.	.	PUNCT
easat-10680	179	1	for	for	ADP
easat-10680	179	2	example	example	NOUN
easat-10680	179	3	,	,	PUNCT
easat-10680	179	4	alhares	alhare	VERB
easat-10680	179	5	1467	1467	NUM
easat-10680	179	6	edelweiss	edelweiss	PROPN
easat-10680	179	7	applied	apply	VERB
easat-10680	179	8	science	science	NOUN
easat-10680	179	9	and	and	CCONJ
easat-10680	179	10	technology	technology	NOUN
easat-10680	179	11	issn	issn	PROPN
easat-10680	179	12	:	:	PUNCT
easat-10680	179	13	2576	2576	NUM
easat-10680	179	14	-	-	SYM
easat-10680	179	15	8484	8484	NUM
easat-10680	179	16	vol	vol	NOUN
easat-10680	179	17	.	.	PROPN
easat-10680	180	1	9	9	NUM
easat-10680	180	2	,	,	PUNCT
easat-10680	180	3	no	no	INTJ
easat-10680	180	4	.	.	NOUN
easat-10680	180	5	10	10	NUM
easat-10680	180	6	:	:	SYM
easat-10680	180	7	1459	1459	NUM
easat-10680	180	8	-	-	SYM
easat-10680	180	9	1471	1471	NUM
easat-10680	180	10	,	,	PUNCT
easat-10680	180	11	2025	2025	NUM
easat-10680	180	12	doi	doi	NOUN
easat-10680	180	13	:	:	PUNCT
easat-10680	180	14	10.55214/2576	10.55214/2576	NUM
easat-10680	180	15	-	-	SYM
easat-10680	180	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	180	17	©	©	PROPN
easat-10680	180	18	2025	2025	NUM
easat-10680	180	19	by	by	ADP
easat-10680	180	20	the	the	DET
easat-10680	180	21	authors	author	NOUN
easat-10680	180	22	;	;	PUNCT
easat-10680	180	23	licensee	licensee	PROPN
easat-10680	180	24	learning	learning	NOUN
easat-10680	180	25	gate	gate	NOUN
easat-10680	181	1	[	[	X
easat-10680	181	2	5	5	NUM
easat-10680	181	3	]	]	PUNCT
easat-10680	181	4	demonstrated	demonstrate	VERB
easat-10680	181	5	that	that	SCONJ
easat-10680	181	6	esg	esg	PROPN
easat-10680	181	7	regulatory	regulatory	ADJ
easat-10680	181	8	compliance	compliance	NOUN
easat-10680	181	9	in	in	ADP
easat-10680	181	10	europe	europe	PROPN
easat-10680	181	11	consistently	consistently	ADV
easat-10680	181	12	enhances	enhance	VERB
easat-10680	181	13	the	the	DET
easat-10680	181	14	quality	quality	NOUN
easat-10680	181	15	of	of	ADP
easat-10680	181	16	sustainability	sustainability	NOUN
easat-10680	181	17	disclosures	disclosure	NOUN
easat-10680	181	18	,	,	PUNCT
easat-10680	181	19	thereby	thereby	ADV
easat-10680	181	20	reinforcing	reinforce	VERB
easat-10680	181	21	the	the	DET
easat-10680	181	22	relevance	relevance	NOUN
easat-10680	181	23	of	of	ADP
easat-10680	181	24	these	these	DET
easat-10680	181	25	results	result	NOUN
easat-10680	181	26	in	in	ADP
easat-10680	181	27	an	an	DET
easat-10680	181	28	international	international	ADJ
easat-10680	181	29	context	context	NOUN
easat-10680	181	30	.	.	PUNCT
easat-10680	182	1	•	•	NOUN
easat-10680	182	2	the	the	DET
easat-10680	182	3	role	role	NOUN
easat-10680	182	4	of	of	ADP
easat-10680	182	5	industry	industry	NOUN
easat-10680	182	6	associations	association	NOUN
easat-10680	182	7	as	as	ADP
easat-10680	182	8	moderators	moderator	NOUN
easat-10680	182	9	beyond	beyond	ADP
easat-10680	182	10	regulators	regulator	NOUN
easat-10680	182	11	,	,	PUNCT
easat-10680	182	12	industry	industry	NOUN
easat-10680	182	13	associations	association	NOUN
easat-10680	182	14	are	be	AUX
easat-10680	182	15	also	also	ADV
easat-10680	182	16	shown	show	VERB
easat-10680	182	17	to	to	PART
easat-10680	182	18	strengthen	strengthen	VERB
easat-10680	182	19	the	the	DET
easat-10680	182	20	relationship	relationship	NOUN
easat-10680	182	21	between	between	ADP
easat-10680	182	22	governance	governance	NOUN
easat-10680	182	23	and	and	CCONJ
easat-10680	182	24	srdi	srdi	VERB
easat-10680	182	25	,	,	PUNCT
easat-10680	182	26	albeit	albeit	SCONJ
easat-10680	182	27	with	with	ADP
easat-10680	182	28	a	a	DET
easat-10680	182	29	relatively	relatively	ADV
easat-10680	182	30	smaller	small	ADJ
easat-10680	182	31	effect	effect	NOUN
easat-10680	182	32	compared	compare	VERB
easat-10680	182	33	to	to	ADP
easat-10680	182	34	regulators	regulator	NOUN
easat-10680	182	35	.	.	PUNCT
easat-10680	183	1	firms	firm	NOUN
easat-10680	183	2	that	that	PRON
easat-10680	183	3	are	be	AUX
easat-10680	183	4	members	member	NOUN
easat-10680	183	5	of	of	ADP
easat-10680	183	6	associations	association	NOUN
easat-10680	183	7	tend	tend	VERB
easat-10680	183	8	to	to	PART
easat-10680	183	9	be	be	AUX
easat-10680	183	10	encouraged	encourage	VERB
easat-10680	183	11	to	to	PART
easat-10680	183	12	enhance	enhance	VERB
easat-10680	183	13	sustainability	sustainability	NOUN
easat-10680	183	14	practices	practice	NOUN
easat-10680	183	15	through	through	ADP
easat-10680	183	16	mechanisms	mechanism	NOUN
easat-10680	183	17	such	such	ADJ
easat-10680	183	18	as	as	ADP
easat-10680	183	19	peer	peer	NOUN
easat-10680	183	20	pressure	pressure	NOUN
easat-10680	183	21	,	,	PUNCT
easat-10680	183	22	benchmarking	benchmarking	NOUN
easat-10680	183	23	,	,	PUNCT
easat-10680	183	24	and	and	CCONJ
easat-10680	183	25	collective	collective	ADJ
easat-10680	183	26	initiatives	initiative	NOUN
easat-10680	183	27	[	[	X
easat-10680	183	28	10	10	NUM
easat-10680	183	29	]	]	PUNCT
easat-10680	183	30	.	.	PUNCT
easat-10680	184	1	this	this	DET
easat-10680	184	2	phenomenon	phenomenon	NOUN
easat-10680	184	3	can	can	AUX
easat-10680	184	4	be	be	AUX
easat-10680	184	5	observed	observe	VERB
easat-10680	184	6	through	through	ADP
easat-10680	184	7	the	the	DET
easat-10680	184	8	proactive	proactive	ADJ
easat-10680	184	9	roles	role	NOUN
easat-10680	184	10	of	of	ADP
easat-10680	184	11	the	the	DET
easat-10680	184	12	indonesian	indonesian	PROPN
easat-10680	184	13	issuers	issuers	PROPN
easat-10680	184	14	association	association	PROPN
easat-10680	184	15	(	(	PUNCT
easat-10680	184	16	aei	aei	PROPN
easat-10680	184	17	)	)	PUNCT
easat-10680	184	18	and	and	CCONJ
easat-10680	184	19	the	the	DET
easat-10680	184	20	indonesian	indonesian	PROPN
easat-10680	184	21	chamber	chamber	PROPN
easat-10680	184	22	of	of	ADP
easat-10680	184	23	commerce	commerce	PROPN
easat-10680	184	24	and	and	CCONJ
easat-10680	184	25	industry	industry	NOUN
easat-10680	184	26	(	(	PUNCT
easat-10680	184	27	kadin	kadin	PROPN
easat-10680	184	28	)	)	PUNCT
easat-10680	184	29	,	,	PUNCT
easat-10680	184	30	which	which	PRON
easat-10680	184	31	actively	actively	ADV
easat-10680	184	32	facilitate	facilitate	VERB
easat-10680	184	33	training	training	NOUN
easat-10680	184	34	and	and	CCONJ
easat-10680	184	35	forums	forum	NOUN
easat-10680	184	36	on	on	ADP
easat-10680	184	37	esg	esg	PROPN
easat-10680	184	38	and	and	CCONJ
easat-10680	184	39	sustainability	sustainability	NOUN
easat-10680	184	40	.	.	PUNCT
easat-10680	185	1	these	these	DET
easat-10680	185	2	findings	finding	NOUN
easat-10680	185	3	are	be	AUX
easat-10680	185	4	consistent	consistent	ADJ
easat-10680	185	5	with	with	ADP
easat-10680	185	6	the	the	DET
easat-10680	185	7	studies	study	NOUN
easat-10680	185	8	of	of	ADP
easat-10680	185	9	buchetti	buchetti	PROPN
easat-10680	185	10	et	et	PROPN
easat-10680	185	11	al	al	PROPN
easat-10680	185	12	.	.	PUNCT
easat-10680	186	1	[	[	X
easat-10680	186	2	4	4	X
easat-10680	186	3	]	]	PUNCT
easat-10680	186	4	and	and	CCONJ
easat-10680	186	5	rivo	rivo	NOUN
easat-10680	186	6	-	-	PUNCT
easat-10680	186	7	lópez	lópez	NOUN
easat-10680	186	8	et	et	NOUN
easat-10680	186	9	al	al	PROPN
easat-10680	186	10	.	.	PUNCT
easat-10680	187	1	[	[	X
easat-10680	187	2	3	3	NUM
easat-10680	187	3	]	]	PUNCT
easat-10680	187	4	,	,	PUNCT
easat-10680	187	5	which	which	PRON
easat-10680	187	6	emphasize	emphasize	VERB
easat-10680	187	7	the	the	DET
easat-10680	187	8	importance	importance	NOUN
easat-10680	187	9	of	of	ADP
easat-10680	187	10	external	external	ADJ
easat-10680	187	11	networks	network	NOUN
easat-10680	187	12	in	in	ADP
easat-10680	187	13	driving	drive	VERB
easat-10680	187	14	convergence	convergence	NOUN
easat-10680	187	15	in	in	ADP
easat-10680	187	16	sustainability	sustainability	NOUN
easat-10680	187	17	practices	practice	NOUN
easat-10680	187	18	.	.	PUNCT
easat-10680	188	1	additionally	additionally	ADV
easat-10680	188	2	,	,	PUNCT
easat-10680	188	3	they	they	PRON
easat-10680	188	4	also	also	ADV
easat-10680	188	5	align	align	VERB
easat-10680	188	6	with	with	ADP
easat-10680	188	7	stakeholder	stakeholder	NOUN
easat-10680	188	8	theory	theory	NOUN
easat-10680	188	9	,	,	PUNCT
easat-10680	188	10	which	which	PRON
easat-10680	188	11	stresses	stress	VERB
easat-10680	188	12	that	that	SCONJ
easat-10680	188	13	social	social	ADJ
easat-10680	188	14	legitimacy	legitimacy	NOUN
easat-10680	188	15	is	be	AUX
easat-10680	188	16	derived	derive	VERB
easat-10680	188	17	not	not	PART
easat-10680	188	18	only	only	ADV
easat-10680	188	19	from	from	ADP
easat-10680	188	20	regulators	regulator	NOUN
easat-10680	188	21	and	and	CCONJ
easat-10680	188	22	investors	investor	NOUN
easat-10680	188	23	but	but	CCONJ
easat-10680	188	24	also	also	ADV
easat-10680	188	25	from	from	ADP
easat-10680	188	26	the	the	DET
easat-10680	188	27	industry	industry	NOUN
easat-10680	188	28	communities	community	NOUN
easat-10680	188	29	in	in	ADP
easat-10680	188	30	which	which	PRON
easat-10680	188	31	firms	firm	NOUN
easat-10680	188	32	operate	operate	VERB
easat-10680	188	33	[	[	X
easat-10680	188	34	26	26	NUM
easat-10680	188	35	]	]	PUNCT
easat-10680	188	36	.	.	PUNCT
easat-10680	189	1	•	•	NUM
easat-10680	189	2	comparison	comparison	NOUN
easat-10680	189	3	with	with	ADP
easat-10680	189	4	previous	previous	ADJ
easat-10680	189	5	research	research	NOUN
easat-10680	189	6	the	the	DET
easat-10680	189	7	findings	finding	NOUN
easat-10680	189	8	of	of	ADP
easat-10680	189	9	this	this	DET
easat-10680	189	10	study	study	NOUN
easat-10680	189	11	are	be	AUX
easat-10680	189	12	consistent	consistent	ADJ
easat-10680	189	13	with	with	ADP
easat-10680	189	14	prior	prior	ADJ
easat-10680	189	15	research	research	NOUN
easat-10680	189	16	,	,	PUNCT
easat-10680	189	17	highlighting	highlight	VERB
easat-10680	189	18	the	the	DET
easat-10680	189	19	importance	importance	NOUN
easat-10680	189	20	of	of	ADP
easat-10680	189	21	governance	governance	NOUN
easat-10680	189	22	in	in	ADP
easat-10680	189	23	enhancing	enhance	VERB
easat-10680	189	24	the	the	DET
easat-10680	189	25	quality	quality	NOUN
easat-10680	189	26	of	of	ADP
easat-10680	189	27	sustainability	sustainability	NOUN
easat-10680	189	28	reporting	reporting	NOUN
easat-10680	189	29	.	.	PUNCT
easat-10680	190	1	for	for	ADP
easat-10680	190	2	example	example	NOUN
easat-10680	190	3	,	,	PUNCT
easat-10680	190	4	rahman	rahman	PROPN
easat-10680	190	5	et	et	PROPN
easat-10680	190	6	al	al	PROPN
easat-10680	190	7	.	.	PUNCT
easat-10680	191	1	[	[	X
easat-10680	191	2	24	24	NUM
easat-10680	191	3	]	]	PUNCT
easat-10680	191	4	found	find	VERB
easat-10680	191	5	that	that	SCONJ
easat-10680	191	6	board	board	NOUN
easat-10680	191	7	integrity	integrity	NOUN
easat-10680	191	8	and	and	CCONJ
easat-10680	191	9	information	information	NOUN
easat-10680	191	10	transparency	transparency	NOUN
easat-10680	191	11	are	be	AUX
easat-10680	191	12	closely	closely	ADV
easat-10680	191	13	associated	associate	VERB
easat-10680	191	14	with	with	ADP
easat-10680	191	15	sustainability	sustainability	NOUN
easat-10680	191	16	disclosure	disclosure	NOUN
easat-10680	191	17	indices	index	NOUN
easat-10680	191	18	in	in	ADP
easat-10680	191	19	malaysia	malaysia	PROPN
easat-10680	191	20	;	;	PUNCT
easat-10680	191	21	garcia	garcia	PROPN
easat-10680	191	22	-	-	PUNCT
easat-10680	191	23	sánchez	sánchez	PROPN
easat-10680	191	24	et	et	PROPN
easat-10680	191	25	al	al	PROPN
easat-10680	191	26	.	.	PUNCT
easat-10680	192	1	[	[	X
easat-10680	192	2	27	27	NUM
easat-10680	192	3	]	]	PUNCT
easat-10680	192	4	highlighted	highlight	VERB
easat-10680	192	5	the	the	DET
easat-10680	192	6	crucial	crucial	ADJ
easat-10680	192	7	role	role	NOUN
easat-10680	192	8	of	of	ADP
easat-10680	192	9	regulators	regulator	NOUN
easat-10680	192	10	in	in	ADP
easat-10680	192	11	reducing	reduce	VERB
easat-10680	192	12	greenwashing	greenwashing	NOUN
easat-10680	192	13	by	by	ADP
easat-10680	192	14	raising	raise	VERB
easat-10680	192	15	reporting	reporting	NOUN
easat-10680	192	16	standards	standard	NOUN
easat-10680	192	17	;	;	PUNCT
easat-10680	192	18	alhares	alhare	NOUN
easat-10680	192	19	[	[	X
easat-10680	192	20	5	5	NUM
easat-10680	192	21	]	]	PUNCT
easat-10680	192	22	showed	show	VERB
easat-10680	192	23	that	that	SCONJ
easat-10680	192	24	financial	financial	ADJ
easat-10680	192	25	performance	performance	NOUN
easat-10680	192	26	alone	alone	ADV
easat-10680	192	27	does	do	AUX
easat-10680	192	28	not	not	PART
easat-10680	192	29	automatically	automatically	ADV
easat-10680	192	30	improve	improve	VERB
easat-10680	192	31	the	the	DET
easat-10680	192	32	quality	quality	NOUN
easat-10680	192	33	of	of	ADP
easat-10680	192	34	sustainability	sustainability	NOUN
easat-10680	192	35	reporting	report	VERB
easat-10680	192	36	without	without	ADP
easat-10680	192	37	effective	effective	ADJ
easat-10680	192	38	governance	governance	NOUN
easat-10680	192	39	.	.	PUNCT
easat-10680	193	1	thus	thus	ADV
easat-10680	193	2	,	,	PUNCT
easat-10680	193	3	this	this	DET
easat-10680	193	4	study	study	NOUN
easat-10680	193	5	contributes	contribute	VERB
easat-10680	193	6	to	to	ADP
easat-10680	193	7	the	the	DET
easat-10680	193	8	literature	literature	NOUN
easat-10680	193	9	by	by	ADP
easat-10680	193	10	providing	provide	VERB
easat-10680	193	11	empirical	empirical	ADJ
easat-10680	193	12	evidence	evidence	NOUN
easat-10680	193	13	from	from	ADP
easat-10680	193	14	indonesia	indonesia	PROPN
easat-10680	193	15	,	,	PUNCT
easat-10680	193	16	an	an	DET
easat-10680	193	17	emerging	emerge	VERB
easat-10680	193	18	market	market	NOUN
easat-10680	193	19	with	with	ADP
easat-10680	193	20	unique	unique	ADJ
easat-10680	193	21	capital	capital	NOUN
easat-10680	193	22	market	market	NOUN
easat-10680	193	23	dynamics	dynamic	NOUN
easat-10680	193	24	.	.	PUNCT
easat-10680	194	1	the	the	DET
easat-10680	194	2	novelty	novelty	NOUN
easat-10680	194	3	of	of	ADP
easat-10680	194	4	this	this	DET
easat-10680	194	5	research	research	NOUN
easat-10680	194	6	lies	lie	VERB
easat-10680	194	7	in	in	ADP
easat-10680	194	8	its	its	PRON
easat-10680	194	9	simultaneous	simultaneous	ADJ
easat-10680	194	10	testing	testing	NOUN
easat-10680	194	11	of	of	ADP
easat-10680	194	12	10	10	NUM
easat-10680	194	13	governance	governance	NOUN
easat-10680	194	14	principles	principle	NOUN
easat-10680	194	15	and	and	CCONJ
easat-10680	194	16	external	external	ADJ
easat-10680	194	17	moderators	moderator	NOUN
easat-10680	194	18	(	(	PUNCT
easat-10680	194	19	regulators	regulator	NOUN
easat-10680	194	20	and	and	CCONJ
easat-10680	194	21	industry	industry	NOUN
easat-10680	194	22	associations	association	NOUN
easat-10680	194	23	)	)	PUNCT
easat-10680	194	24	,	,	PUNCT
easat-10680	194	25	an	an	DET
easat-10680	194	26	approach	approach	NOUN
easat-10680	194	27	that	that	PRON
easat-10680	194	28	has	have	AUX
easat-10680	194	29	been	be	AUX
easat-10680	194	30	rarely	rarely	ADV
easat-10680	194	31	undertaken	undertake	VERB
easat-10680	194	32	in	in	ADP
easat-10680	194	33	previous	previous	ADJ
easat-10680	194	34	studies	study	NOUN
easat-10680	194	35	.	.	PUNCT
easat-10680	195	1	•	•	NUM
easat-10680	195	2	discussion	discussion	NOUN
easat-10680	195	3	summary	summary	NOUN
easat-10680	195	4	corporate	corporate	ADJ
easat-10680	195	5	governance	governance	NOUN
easat-10680	195	6	principles	principle	NOUN
easat-10680	195	7	are	be	AUX
easat-10680	195	8	proven	prove	VERB
easat-10680	195	9	to	to	PART
easat-10680	195	10	enhance	enhance	VERB
easat-10680	195	11	the	the	DET
easat-10680	195	12	quality	quality	NOUN
easat-10680	195	13	of	of	ADP
easat-10680	195	14	sustainability	sustainability	NOUN
easat-10680	195	15	disclosure	disclosure	NOUN
easat-10680	195	16	(	(	PUNCT
easat-10680	195	17	srdi	srdi	NOUN
easat-10680	195	18	)	)	PUNCT
easat-10680	195	19	.	.	PUNCT
easat-10680	196	1	integrity	integrity	NOUN
easat-10680	196	2	,	,	PUNCT
easat-10680	196	3	transparency	transparency	NOUN
easat-10680	196	4	,	,	PUNCT
easat-10680	196	5	and	and	CCONJ
easat-10680	196	6	legal	legal	ADJ
easat-10680	196	7	compliance	compliance	NOUN
easat-10680	196	8	emerge	emerge	VERB
easat-10680	196	9	as	as	ADP
easat-10680	196	10	the	the	DET
easat-10680	196	11	dominant	dominant	ADJ
easat-10680	196	12	factors	factor	NOUN
easat-10680	196	13	,	,	PUNCT
easat-10680	196	14	reaffirming	reaffirm	VERB
easat-10680	196	15	the	the	DET
easat-10680	196	16	importance	importance	NOUN
easat-10680	196	17	of	of	ADP
easat-10680	196	18	ethics	ethic	NOUN
easat-10680	196	19	and	and	CCONJ
easat-10680	196	20	compliance	compliance	NOUN
easat-10680	196	21	in	in	ADP
easat-10680	196	22	reporting	reporting	NOUN
easat-10680	196	23	practices	practice	NOUN
easat-10680	196	24	.	.	PUNCT
easat-10680	197	1	furthermore	furthermore	ADV
easat-10680	197	2	,	,	PUNCT
easat-10680	197	3	the	the	DET
easat-10680	197	4	presence	presence	NOUN
easat-10680	197	5	of	of	ADP
easat-10680	197	6	regulators	regulator	NOUN
easat-10680	197	7	and	and	CCONJ
easat-10680	197	8	industry	industry	NOUN
easat-10680	197	9	associations	association	NOUN
easat-10680	197	10	strengthens	strengthen	VERB
easat-10680	197	11	this	this	DET
easat-10680	197	12	relationship	relationship	NOUN
easat-10680	197	13	,	,	PUNCT
easat-10680	197	14	indicating	indicate	VERB
easat-10680	197	15	that	that	SCONJ
easat-10680	197	16	effective	effective	ADJ
easat-10680	197	17	governance	governance	NOUN
easat-10680	197	18	requires	require	VERB
easat-10680	197	19	a	a	DET
easat-10680	197	20	combination	combination	NOUN
easat-10680	197	21	of	of	ADP
easat-10680	197	22	internal	internal	ADJ
easat-10680	197	23	corporate	corporate	ADJ
easat-10680	197	24	commitment	commitment	NOUN
easat-10680	197	25	and	and	CCONJ
easat-10680	197	26	external	external	ADJ
easat-10680	197	27	institutional	institutional	ADJ
easat-10680	197	28	pressure	pressure	NOUN
easat-10680	197	29	.	.	PUNCT
easat-10680	198	1	these	these	DET
easat-10680	198	2	findings	finding	NOUN
easat-10680	198	3	hold	hold	VERB
easat-10680	198	4	practical	practical	ADJ
easat-10680	198	5	implications	implication	NOUN
easat-10680	198	6	for	for	ADP
easat-10680	198	7	regulators	regulator	NOUN
easat-10680	198	8	,	,	PUNCT
easat-10680	198	9	industry	industry	NOUN
easat-10680	198	10	associations	association	NOUN
easat-10680	198	11	,	,	PUNCT
easat-10680	198	12	and	and	CCONJ
easat-10680	198	13	corporate	corporate	ADJ
easat-10680	198	14	management	management	NOUN
easat-10680	198	15	to	to	PART
easat-10680	198	16	foster	foster	VERB
easat-10680	198	17	stronger	strong	ADJ
easat-10680	198	18	collaboration	collaboration	NOUN
easat-10680	198	19	in	in	ADP
easat-10680	198	20	accelerating	accelerate	VERB
easat-10680	198	21	the	the	DET
easat-10680	198	22	adoption	adoption	NOUN
easat-10680	198	23	of	of	ADP
easat-10680	198	24	sustainability	sustainability	NOUN
easat-10680	198	25	practices	practice	NOUN
easat-10680	198	26	in	in	ADP
easat-10680	198	27	indonesia	indonesia	PROPN
easat-10680	198	28	.	.	PUNCT
easat-10680	199	1	6	6	X
easat-10680	199	2	.	.	X
easat-10680	199	3	theoretical	theoretical	ADJ
easat-10680	199	4	,	,	PUNCT
easat-10680	199	5	practical	practical	ADJ
easat-10680	199	6	,	,	PUNCT
easat-10680	199	7	and	and	CCONJ
easat-10680	199	8	policy	policy	NOUN
easat-10680	199	9	implications	implication	NOUN
easat-10680	199	10	6.1	6.1	NUM
easat-10680	199	11	.	.	PUNCT
easat-10680	200	1	theoretical	theoretical	ADJ
easat-10680	200	2	implications	implication	NOUN
easat-10680	200	3	this	this	DET
easat-10680	200	4	study	study	NOUN
easat-10680	200	5	enriches	enrich	VERB
easat-10680	200	6	the	the	DET
easat-10680	200	7	literature	literature	NOUN
easat-10680	200	8	on	on	ADP
easat-10680	200	9	corporate	corporate	ADJ
easat-10680	200	10	governance	governance	NOUN
easat-10680	200	11	and	and	CCONJ
easat-10680	200	12	sustainability	sustainability	NOUN
easat-10680	200	13	reporting	report	VERB
easat-10680	200	14	through	through	ADP
easat-10680	200	15	several	several	ADJ
easat-10680	200	16	contributions	contribution	NOUN
easat-10680	200	17	:	:	PUNCT
easat-10680	200	18	•	•	NUM
easat-10680	200	19	first	first	ADV
easat-10680	200	20	,	,	PUNCT
easat-10680	200	21	the	the	DET
easat-10680	200	22	findings	finding	NOUN
easat-10680	200	23	reaffirm	reaffirm	VERB
easat-10680	200	24	the	the	DET
easat-10680	200	25	relevance	relevance	NOUN
easat-10680	200	26	of	of	ADP
easat-10680	200	27	stakeholder	stakeholder	NOUN
easat-10680	200	28	theory	theory	NOUN
easat-10680	200	29	[	[	X
easat-10680	200	30	26	26	NUM
easat-10680	200	31	]	]	PUNCT
easat-10680	200	32	and	and	CCONJ
easat-10680	200	33	legitimacy	legitimacy	NOUN
easat-10680	200	34	theory	theory	NOUN
easat-10680	200	35	[	[	X
easat-10680	200	36	28	28	NUM
easat-10680	200	37	]	]	PUNCT
easat-10680	200	38	in	in	ADP
easat-10680	200	39	explaining	explain	VERB
easat-10680	200	40	why	why	SCONJ
easat-10680	200	41	firms	firm	NOUN
easat-10680	200	42	are	be	AUX
easat-10680	200	43	motivated	motivated	ADJ
easat-10680	200	44	to	to	PART
easat-10680	200	45	enhance	enhance	VERB
easat-10680	200	46	the	the	DET
easat-10680	200	47	sustainability	sustainability	NOUN
easat-10680	200	48	reporting	reporting	NOUN
easat-10680	200	49	disclosure	disclosure	NOUN
easat-10680	200	50	index	index	NOUN
easat-10680	200	51	(	(	PUNCT
easat-10680	200	52	srdi	srdi	NOUN
easat-10680	200	53	)	)	PUNCT
easat-10680	200	54	.	.	PUNCT
easat-10680	201	1	companies	company	NOUN
easat-10680	201	2	pursue	pursue	VERB
easat-10680	201	3	legitimacy	legitimacy	NOUN
easat-10680	201	4	from	from	ADP
easat-10680	201	5	both	both	CCONJ
easat-10680	201	6	internal	internal	ADJ
easat-10680	201	7	and	and	CCONJ
easat-10680	201	8	external	external	ADJ
easat-10680	201	9	stakeholders	stakeholder	NOUN
easat-10680	201	10	through	through	ADP
easat-10680	201	11	the	the	DET
easat-10680	201	12	adoption	adoption	NOUN
easat-10680	201	13	of	of	ADP
easat-10680	201	14	sound	sound	ADJ
easat-10680	201	15	governance	governance	NOUN
easat-10680	201	16	principles	principle	NOUN
easat-10680	201	17	.	.	PUNCT
easat-10680	202	1	•	•	NUM
easat-10680	202	2	second	second	ADV
easat-10680	202	3	,	,	PUNCT
easat-10680	202	4	the	the	DET
easat-10680	202	5	evidence	evidence	NOUN
easat-10680	202	6	regarding	regard	VERB
easat-10680	202	7	the	the	DET
easat-10680	202	8	role	role	NOUN
easat-10680	202	9	of	of	ADP
easat-10680	202	10	regulators	regulator	NOUN
easat-10680	202	11	supports	support	VERB
easat-10680	202	12	institutional	institutional	ADJ
easat-10680	202	13	theory	theory	NOUN
easat-10680	202	14	[	[	X
easat-10680	202	15	25	25	NUM
easat-10680	202	16	]	]	PUNCT
easat-10680	202	17	,	,	PUNCT
easat-10680	202	18	particularly	particularly	ADV
easat-10680	202	19	coercive	coercive	ADJ
easat-10680	202	20	isomorphism	isomorphism	NOUN
easat-10680	202	21	,	,	PUNCT
easat-10680	202	22	where	where	SCONJ
easat-10680	202	23	regulatory	regulatory	ADJ
easat-10680	202	24	pressures	pressure	NOUN
easat-10680	202	25	strengthen	strengthen	VERB
easat-10680	202	26	the	the	DET
easat-10680	202	27	relationship	relationship	NOUN
easat-10680	202	28	between	between	ADP
easat-10680	202	29	governance	governance	NOUN
easat-10680	202	30	and	and	CCONJ
easat-10680	202	31	srdi	srdi	NOUN
easat-10680	202	32	.	.	PUNCT
easat-10680	203	1	1468	1468	NUM
easat-10680	203	2	edelweiss	edelweiss	PROPN
easat-10680	203	3	applied	apply	VERB
easat-10680	203	4	science	science	NOUN
easat-10680	203	5	and	and	CCONJ
easat-10680	203	6	technology	technology	NOUN
easat-10680	203	7	issn	issn	PROPN
easat-10680	203	8	:	:	PUNCT
easat-10680	203	9	2576	2576	NUM
easat-10680	203	10	-	-	SYM
easat-10680	203	11	8484	8484	NUM
easat-10680	203	12	vol	vol	NOUN
easat-10680	203	13	.	.	PROPN
easat-10680	204	1	9	9	NUM
easat-10680	204	2	,	,	PUNCT
easat-10680	204	3	no	no	INTJ
easat-10680	204	4	.	.	NOUN
easat-10680	204	5	10	10	NUM
easat-10680	204	6	:	:	SYM
easat-10680	204	7	1459	1459	NUM
easat-10680	204	8	-	-	SYM
easat-10680	204	9	1471	1471	NUM
easat-10680	204	10	,	,	PUNCT
easat-10680	204	11	2025	2025	NUM
easat-10680	204	12	doi	doi	NOUN
easat-10680	204	13	:	:	PUNCT
easat-10680	204	14	10.55214/2576	10.55214/2576	NUM
easat-10680	204	15	-	-	SYM
easat-10680	204	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	204	17	©	©	PROPN
easat-10680	204	18	2025	2025	NUM
easat-10680	204	19	by	by	ADP
easat-10680	204	20	the	the	DET
easat-10680	204	21	authors	author	NOUN
easat-10680	204	22	;	;	PUNCT
easat-10680	204	23	licensee	licensee	PROPN
easat-10680	204	24	learning	learning	NOUN
easat-10680	204	25	gate	gate	NOUN
easat-10680	204	26	•	•	PROPN
easat-10680	204	27	third	third	ADV
easat-10680	204	28	,	,	PUNCT
easat-10680	204	29	the	the	DET
easat-10680	204	30	role	role	NOUN
easat-10680	204	31	of	of	ADP
easat-10680	204	32	industry	industry	NOUN
easat-10680	204	33	associations	association	NOUN
easat-10680	204	34	broadens	broaden	VERB
easat-10680	204	35	the	the	DET
easat-10680	204	36	understanding	understanding	NOUN
easat-10680	204	37	of	of	ADP
easat-10680	204	38	normative	normative	ADJ
easat-10680	204	39	isomorphism	isomorphism	NOUN
easat-10680	204	40	,	,	PUNCT
easat-10680	204	41	whereby	whereby	SCONJ
easat-10680	204	42	sustainability	sustainability	NOUN
easat-10680	204	43	practices	practice	NOUN
easat-10680	204	44	diffuse	diffuse	VERB
easat-10680	204	45	through	through	ADP
easat-10680	204	46	norms	norm	NOUN
easat-10680	204	47	,	,	PUNCT
easat-10680	204	48	peer	peer	NOUN
easat-10680	204	49	pressure	pressure	NOUN
easat-10680	204	50	,	,	PUNCT
easat-10680	204	51	and	and	CCONJ
easat-10680	204	52	benchmarking	benchmarke	VERB
easat-10680	204	53	within	within	ADP
easat-10680	204	54	industry	industry	NOUN
easat-10680	204	55	communities	community	NOUN
easat-10680	204	56	.	.	PUNCT
easat-10680	205	1	•	•	NUM
easat-10680	205	2	the	the	DET
easat-10680	205	3	novelty	novelty	NOUN
easat-10680	205	4	of	of	ADP
easat-10680	205	5	this	this	DET
easat-10680	205	6	research	research	NOUN
easat-10680	205	7	lies	lie	VERB
easat-10680	205	8	in	in	ADP
easat-10680	205	9	the	the	DET
easat-10680	205	10	simultaneous	simultaneous	ADJ
easat-10680	205	11	examination	examination	NOUN
easat-10680	205	12	of	of	ADP
easat-10680	205	13	ten	ten	NUM
easat-10680	205	14	governance	governance	NOUN
easat-10680	205	15	principles	principle	NOUN
easat-10680	205	16	,	,	PUNCT
easat-10680	205	17	an	an	DET
easat-10680	205	18	area	area	NOUN
easat-10680	205	19	rarely	rarely	ADV
easat-10680	205	20	addressed	address	VERB
easat-10680	205	21	in	in	ADP
easat-10680	205	22	previous	previous	ADJ
easat-10680	205	23	studies	study	NOUN
easat-10680	205	24	and	and	CCONJ
easat-10680	205	25	the	the	DET
easat-10680	205	26	integration	integration	NOUN
easat-10680	205	27	of	of	ADP
easat-10680	205	28	two	two	NUM
easat-10680	205	29	external	external	ADJ
easat-10680	205	30	moderators	moderator	NOUN
easat-10680	205	31	(	(	PUNCT
easat-10680	205	32	regulators	regulator	NOUN
easat-10680	205	33	and	and	CCONJ
easat-10680	205	34	industry	industry	NOUN
easat-10680	205	35	associations	association	NOUN
easat-10680	205	36	)	)	PUNCT
easat-10680	205	37	.	.	PUNCT
easat-10680	206	1	6.2	6.2	NUM
easat-10680	206	2	.	.	PUNCT
easat-10680	207	1	practical	practical	ADJ
easat-10680	207	2	implications	implication	NOUN
easat-10680	207	3	•	•	ADV
easat-10680	207	4	for	for	ADP
easat-10680	207	5	corporate	corporate	ADJ
easat-10680	207	6	management	management	NOUN
easat-10680	207	7	:	:	PUNCT
easat-10680	207	8	the	the	DET
easat-10680	207	9	results	result	NOUN
easat-10680	207	10	highlight	highlight	VERB
easat-10680	207	11	that	that	SCONJ
easat-10680	207	12	the	the	DET
easat-10680	207	13	comprehensive	comprehensive	ADJ
easat-10680	207	14	application	application	NOUN
easat-10680	207	15	of	of	ADP
easat-10680	207	16	governance	governance	NOUN
easat-10680	207	17	principles	principle	NOUN
easat-10680	207	18	,	,	PUNCT
easat-10680	207	19	ranging	range	VERB
easat-10680	207	20	from	from	ADP
easat-10680	207	21	transparency	transparency	NOUN
easat-10680	207	22	and	and	CCONJ
easat-10680	207	23	accountability	accountability	NOUN
easat-10680	207	24	to	to	ADP
easat-10680	207	25	integrity	integrity	NOUN
easat-10680	207	26	,	,	PUNCT
easat-10680	207	27	enhances	enhance	VERB
easat-10680	207	28	srdi	srdi	NOUN
easat-10680	207	29	quality	quality	NOUN
easat-10680	207	30	.	.	PUNCT
easat-10680	208	1	firms	firm	NOUN
easat-10680	208	2	need	need	VERB
easat-10680	208	3	to	to	PART
easat-10680	208	4	internalize	internalize	VERB
easat-10680	208	5	these	these	DET
easat-10680	208	6	values	value	NOUN
easat-10680	208	7	into	into	ADP
easat-10680	208	8	strategies	strategy	NOUN
easat-10680	208	9	,	,	PUNCT
easat-10680	208	10	policies	policy	NOUN
easat-10680	208	11	,	,	PUNCT
easat-10680	208	12	and	and	CCONJ
easat-10680	208	13	operational	operational	ADJ
easat-10680	208	14	processes	process	NOUN
easat-10680	208	15	,	,	PUNCT
easat-10680	208	16	rather	rather	ADV
easat-10680	208	17	than	than	ADP
easat-10680	208	18	treating	treat	VERB
easat-10680	208	19	them	they	PRON
easat-10680	208	20	merely	merely	ADV
easat-10680	208	21	as	as	ADP
easat-10680	208	22	formal	formal	ADJ
easat-10680	208	23	compliance	compliance	NOUN
easat-10680	208	24	.	.	PUNCT
easat-10680	209	1	•	•	NUM
easat-10680	209	2	for	for	ADP
easat-10680	209	3	investors	investor	NOUN
easat-10680	209	4	and	and	CCONJ
easat-10680	209	5	stakeholders	stakeholder	NOUN
easat-10680	209	6	:	:	PUNCT
easat-10680	209	7	a	a	DET
easat-10680	209	8	higher	high	ADJ
easat-10680	209	9	srdi	srdi	NOUN
easat-10680	209	10	reflects	reflect	VERB
easat-10680	209	11	stronger	strong	ADJ
easat-10680	209	12	sustainability	sustainability	NOUN
easat-10680	209	13	commitment	commitment	NOUN
easat-10680	209	14	and	and	CCONJ
easat-10680	209	15	governance	governance	NOUN
easat-10680	209	16	,	,	PUNCT
easat-10680	209	17	serving	serve	VERB
easat-10680	209	18	as	as	ADP
easat-10680	209	19	an	an	DET
easat-10680	209	20	additional	additional	ADJ
easat-10680	209	21	indicator	indicator	NOUN
easat-10680	209	22	in	in	ADP
easat-10680	209	23	investment	investment	NOUN
easat-10680	209	24	decision	decision	NOUN
easat-10680	209	25	-	-	PUNCT
easat-10680	209	26	making	making	NOUN
easat-10680	209	27	.	.	PUNCT
easat-10680	210	1	investors	investor	NOUN
easat-10680	210	2	can	can	AUX
easat-10680	210	3	utilize	utilize	VERB
easat-10680	210	4	these	these	DET
easat-10680	210	5	findings	finding	NOUN
easat-10680	210	6	to	to	PART
easat-10680	210	7	distinguish	distinguish	VERB
easat-10680	210	8	between	between	ADP
easat-10680	210	9	companies	company	NOUN
easat-10680	210	10	at	at	ADP
easat-10680	210	11	risk	risk	NOUN
easat-10680	210	12	of	of	ADP
easat-10680	210	13	greenwashing	greenwashing	NOUN
easat-10680	210	14	and	and	CCONJ
easat-10680	210	15	those	those	PRON
easat-10680	210	16	genuinely	genuinely	ADV
easat-10680	210	17	committed	committed	ADJ
easat-10680	210	18	to	to	ADP
easat-10680	210	19	esg	esg	PROPN
easat-10680	210	20	principles	principle	NOUN
easat-10680	210	21	.	.	PUNCT
easat-10680	211	1	•	•	NOUN
easat-10680	211	2	for	for	ADP
easat-10680	211	3	industry	industry	NOUN
easat-10680	211	4	associations	association	NOUN
easat-10680	211	5	:	:	PUNCT
easat-10680	211	6	associations	association	NOUN
easat-10680	211	7	can	can	AUX
easat-10680	211	8	strengthen	strengthen	VERB
easat-10680	211	9	their	their	PRON
easat-10680	211	10	role	role	NOUN
easat-10680	211	11	in	in	ADP
easat-10680	211	12	education	education	NOUN
easat-10680	211	13	,	,	PUNCT
easat-10680	211	14	advocacy	advocacy	NOUN
easat-10680	211	15	,	,	PUNCT
easat-10680	211	16	and	and	CCONJ
easat-10680	211	17	interfirm	interfirm	PROPN
easat-10680	211	18	collaboration	collaboration	NOUN
easat-10680	211	19	to	to	PART
easat-10680	211	20	create	create	VERB
easat-10680	211	21	more	more	ADV
easat-10680	211	22	consistent	consistent	ADJ
easat-10680	211	23	sustainability	sustainability	NOUN
easat-10680	211	24	practices	practice	NOUN
easat-10680	211	25	within	within	ADP
easat-10680	211	26	industries	industry	NOUN
easat-10680	211	27	.	.	PUNCT
easat-10680	212	1	peer	peer	NOUN
easat-10680	212	2	-	-	PUNCT
easat-10680	212	3	learning	learn	VERB
easat-10680	212	4	mechanisms	mechanism	NOUN
easat-10680	212	5	have	have	AUX
easat-10680	212	6	proven	prove	VERB
easat-10680	212	7	effective	effective	ADJ
easat-10680	212	8	in	in	ADP
easat-10680	212	9	accelerating	accelerate	VERB
easat-10680	212	10	the	the	DET
easat-10680	212	11	adoption	adoption	NOUN
easat-10680	212	12	of	of	ADP
easat-10680	212	13	reporting	reporting	NOUN
easat-10680	212	14	standards	standard	NOUN
easat-10680	212	15	.	.	PUNCT
easat-10680	213	1	6.3	6.3	NUM
easat-10680	213	2	.	.	PUNCT
easat-10680	214	1	policy	policy	NOUN
easat-10680	214	2	implications	implication	NOUN
easat-10680	214	3	•	•	ADV
easat-10680	214	4	for	for	ADP
easat-10680	214	5	regulators	regulator	NOUN
easat-10680	214	6	(	(	PUNCT
easat-10680	214	7	ojk	ojk	NOUN
easat-10680	214	8	,	,	PUNCT
easat-10680	214	9	idx	idx	PROPN
easat-10680	214	10	,	,	PUNCT
easat-10680	214	11	ministry	ministry	PROPN
easat-10680	214	12	of	of	ADP
easat-10680	214	13	environment	environment	PROPN
easat-10680	214	14	):	):	PUNCT
easat-10680	214	15	the	the	DET
easat-10680	214	16	results	result	NOUN
easat-10680	214	17	underscore	underscore	VERB
easat-10680	214	18	the	the	DET
easat-10680	214	19	importance	importance	NOUN
easat-10680	214	20	of	of	ADP
easat-10680	214	21	strengthening	strengthen	VERB
easat-10680	214	22	sustainability	sustainability	NOUN
easat-10680	214	23	reporting	reporting	NOUN
easat-10680	214	24	regulations	regulation	NOUN
easat-10680	214	25	.	.	PUNCT
easat-10680	215	1	policies	policy	NOUN
easat-10680	215	2	should	should	AUX
easat-10680	215	3	focus	focus	VERB
easat-10680	215	4	on	on	ADP
easat-10680	215	5	the	the	DET
easat-10680	215	6	quality	quality	NOUN
easat-10680	215	7	rather	rather	ADV
easat-10680	215	8	than	than	ADP
easat-10680	215	9	the	the	DET
easat-10680	215	10	quantity	quantity	NOUN
easat-10680	215	11	of	of	ADP
easat-10680	215	12	reporting	reporting	NOUN
easat-10680	215	13	,	,	PUNCT
easat-10680	215	14	for	for	ADP
easat-10680	215	15	example	example	NOUN
easat-10680	215	16	,	,	PUNCT
easat-10680	215	17	by	by	ADP
easat-10680	215	18	integrating	integrate	VERB
easat-10680	215	19	external	external	ADJ
easat-10680	215	20	assurance	assurance	NOUN
easat-10680	215	21	for	for	ADP
easat-10680	215	22	sustainability	sustainability	NOUN
easat-10680	215	23	reports	report	NOUN
easat-10680	215	24	.	.	PUNCT
easat-10680	216	1	•	•	NUM
easat-10680	216	2	strengthening	strengthen	VERB
easat-10680	216	3	the	the	DET
easat-10680	216	4	sustainable	sustainable	ADJ
easat-10680	216	5	finance	finance	NOUN
easat-10680	216	6	roadmap	roadmap	NOUN
easat-10680	216	7	:	:	PUNCT
easat-10680	216	8	the	the	DET
easat-10680	216	9	roadmap	roadmap	NOUN
easat-10680	216	10	designed	design	VERB
easat-10680	216	11	by	by	ADP
easat-10680	216	12	ojk	ojk	NOUN
easat-10680	216	13	needs	need	VERB
easat-10680	216	14	to	to	PART
easat-10680	216	15	emphasize	emphasize	VERB
easat-10680	216	16	transparency	transparency	NOUN
easat-10680	216	17	,	,	PUNCT
easat-10680	216	18	independence	independence	NOUN
easat-10680	216	19	,	,	PUNCT
easat-10680	216	20	and	and	CCONJ
easat-10680	216	21	corporate	corporate	ADJ
easat-10680	216	22	integrity	integrity	NOUN
easat-10680	216	23	as	as	ADP
easat-10680	216	24	key	key	ADJ
easat-10680	216	25	levers	lever	NOUN
easat-10680	216	26	for	for	ADP
easat-10680	216	27	enhancing	enhance	VERB
easat-10680	216	28	report	report	NOUN
easat-10680	216	29	credibility	credibility	NOUN
easat-10680	216	30	.	.	PUNCT
easat-10680	217	1	•	•	NUM
easat-10680	217	2	government	government	NOUN
easat-10680	217	3	support	support	NOUN
easat-10680	217	4	:	:	PUNCT
easat-10680	217	5	fiscal	fiscal	ADJ
easat-10680	217	6	and	and	CCONJ
easat-10680	217	7	non	non	ADJ
easat-10680	217	8	-	-	ADJ
easat-10680	217	9	fiscal	fiscal	ADJ
easat-10680	217	10	incentives	incentive	NOUN
easat-10680	217	11	(	(	PUNCT
easat-10680	217	12	e.g.	e.g.	ADV
easat-10680	217	13	,	,	PUNCT
easat-10680	217	14	tax	tax	NOUN
easat-10680	217	15	allowances	allowance	NOUN
easat-10680	217	16	for	for	ADP
easat-10680	217	17	companies	company	NOUN
easat-10680	217	18	meeting	meet	VERB
easat-10680	217	19	certain	certain	ADJ
easat-10680	217	20	esg	esg	PROPN
easat-10680	217	21	standards	standard	NOUN
easat-10680	217	22	)	)	PUNCT
easat-10680	217	23	can	can	AUX
easat-10680	217	24	serve	serve	VERB
easat-10680	217	25	as	as	ADP
easat-10680	217	26	additional	additional	ADJ
easat-10680	217	27	catalysts	catalyst	NOUN
easat-10680	217	28	.	.	PUNCT
easat-10680	218	1	•	•	NUM
easat-10680	218	2	regulator	regulator	NOUN
easat-10680	218	3	–	–	PUNCT
easat-10680	218	4	association	association	NOUN
easat-10680	218	5	collaboration	collaboration	NOUN
easat-10680	218	6	:	:	PUNCT
easat-10680	218	7	government	government	NOUN
easat-10680	218	8	and	and	CCONJ
easat-10680	218	9	industry	industry	NOUN
easat-10680	218	10	associations	association	NOUN
easat-10680	218	11	should	should	AUX
easat-10680	218	12	collaborate	collaborate	VERB
easat-10680	218	13	in	in	ADP
easat-10680	218	14	building	build	VERB
easat-10680	218	15	an	an	DET
easat-10680	218	16	enabling	enable	VERB
easat-10680	218	17	ecosystem	ecosystem	NOUN
easat-10680	218	18	for	for	ADP
easat-10680	218	19	sustainability	sustainability	NOUN
easat-10680	218	20	adoption	adoption	NOUN
easat-10680	218	21	,	,	PUNCT
easat-10680	218	22	for	for	ADP
easat-10680	218	23	example	example	NOUN
easat-10680	218	24	,	,	PUNCT
easat-10680	218	25	through	through	ADP
easat-10680	218	26	public	public	ADJ
easat-10680	218	27	–	–	PUNCT
easat-10680	218	28	private	private	ADJ
easat-10680	218	29	partnerships	partnership	NOUN
easat-10680	218	30	for	for	ADP
easat-10680	218	31	capacity	capacity	NOUN
easat-10680	218	32	building	building	NOUN
easat-10680	218	33	in	in	ADP
easat-10680	218	34	strategic	strategic	ADJ
easat-10680	218	35	industries	industry	NOUN
easat-10680	218	36	.	.	PUNCT
easat-10680	219	1	the	the	DET
easat-10680	219	2	theoretical	theoretical	ADJ
easat-10680	219	3	implications	implication	NOUN
easat-10680	219	4	reaffirm	reaffirm	VERB
easat-10680	219	5	the	the	DET
easat-10680	219	6	relevance	relevance	NOUN
easat-10680	219	7	of	of	ADP
easat-10680	219	8	stakeholder	stakeholder	NOUN
easat-10680	219	9	,	,	PUNCT
easat-10680	219	10	legitimacy	legitimacy	NOUN
easat-10680	219	11	,	,	PUNCT
easat-10680	219	12	and	and	CCONJ
easat-10680	219	13	institutional	institutional	ADJ
easat-10680	219	14	theories	theory	NOUN
easat-10680	219	15	in	in	ADP
easat-10680	219	16	the	the	DET
easat-10680	219	17	indonesian	indonesian	ADJ
easat-10680	219	18	context	context	NOUN
easat-10680	219	19	.	.	PUNCT
easat-10680	220	1	the	the	DET
easat-10680	220	2	practical	practical	ADJ
easat-10680	220	3	implications	implication	NOUN
easat-10680	220	4	provide	provide	VERB
easat-10680	220	5	guidance	guidance	NOUN
easat-10680	220	6	for	for	ADP
easat-10680	220	7	corporate	corporate	ADJ
easat-10680	220	8	managers	manager	NOUN
easat-10680	220	9	,	,	PUNCT
easat-10680	220	10	investors	investor	NOUN
easat-10680	220	11	,	,	PUNCT
easat-10680	220	12	and	and	CCONJ
easat-10680	220	13	associations	association	NOUN
easat-10680	220	14	in	in	ADP
easat-10680	220	15	strengthening	strengthen	VERB
easat-10680	220	16	their	their	PRON
easat-10680	220	17	roles	role	NOUN
easat-10680	220	18	in	in	ADP
easat-10680	220	19	advancing	advance	VERB
easat-10680	220	20	sustainability	sustainability	NOUN
easat-10680	220	21	practices	practice	NOUN
easat-10680	220	22	.	.	PUNCT
easat-10680	221	1	the	the	DET
easat-10680	221	2	policy	policy	NOUN
easat-10680	221	3	implications	implication	NOUN
easat-10680	221	4	highlight	highlight	VERB
easat-10680	221	5	the	the	DET
easat-10680	221	6	need	need	NOUN
easat-10680	221	7	for	for	ADP
easat-10680	221	8	stronger	strong	ADJ
easat-10680	221	9	regulation	regulation	NOUN
easat-10680	221	10	,	,	PUNCT
easat-10680	221	11	regulator	regulator	NOUN
easat-10680	221	12	–	–	PUNCT
easat-10680	221	13	association	association	NOUN
easat-10680	221	14	collaboration	collaboration	NOUN
easat-10680	221	15	,	,	PUNCT
easat-10680	221	16	and	and	CCONJ
easat-10680	221	17	incentive	incentive	NOUN
easat-10680	221	18	support	support	NOUN
easat-10680	221	19	to	to	PART
easat-10680	221	20	accelerate	accelerate	VERB
easat-10680	221	21	the	the	DET
easat-10680	221	22	transition	transition	NOUN
easat-10680	221	23	toward	toward	ADP
easat-10680	221	24	better	well	ADJ
easat-10680	221	25	governance	governance	NOUN
easat-10680	221	26	and	and	CCONJ
easat-10680	221	27	sustainability	sustainability	NOUN
easat-10680	221	28	.	.	PUNCT
easat-10680	222	1	6.4	6.4	NUM
easat-10680	222	2	.	.	PUNCT
easat-10680	223	1	original	original	ADJ
easat-10680	223	2	theoretical	theoretical	ADJ
easat-10680	223	3	contributions	contribution	NOUN
easat-10680	223	4	based	base	VERB
easat-10680	223	5	on	on	ADP
easat-10680	223	6	the	the	DET
easat-10680	223	7	findings	finding	NOUN
easat-10680	223	8	,	,	PUNCT
easat-10680	223	9	this	this	DET
easat-10680	223	10	research	research	NOUN
easat-10680	223	11	provides	provide	VERB
easat-10680	223	12	several	several	ADJ
easat-10680	223	13	original	original	ADJ
easat-10680	223	14	theoretical	theoretical	ADJ
easat-10680	223	15	contributions	contribution	NOUN
easat-10680	223	16	in	in	ADP
easat-10680	223	17	the	the	DET
easat-10680	223	18	context	context	NOUN
easat-10680	223	19	of	of	ADP
easat-10680	223	20	corporate	corporate	ADJ
easat-10680	223	21	governance	governance	NOUN
easat-10680	223	22	,	,	PUNCT
easat-10680	223	23	regulation	regulation	NOUN
easat-10680	223	24	,	,	PUNCT
easat-10680	223	25	and	and	CCONJ
easat-10680	223	26	sustainability	sustainability	NOUN
easat-10680	223	27	reporting	reporting	NOUN
easat-10680	223	28	in	in	ADP
easat-10680	223	29	indonesia	indonesia	PROPN
easat-10680	223	30	:	:	PUNCT
easat-10680	223	31	1	1	X
easat-10680	223	32	.	.	X
easat-10680	223	33	integration	integration	NOUN
easat-10680	223	34	of	of	ADP
easat-10680	223	35	governance	governance	NOUN
easat-10680	223	36	principles	principle	NOUN
easat-10680	223	37	as	as	ADP
easat-10680	223	38	determinants	determinant	NOUN
easat-10680	223	39	of	of	ADP
easat-10680	223	40	srdi	srdi	NOUN
easat-10680	223	41	the	the	DET
easat-10680	223	42	study	study	NOUN
easat-10680	223	43	demonstrates	demonstrate	VERB
easat-10680	223	44	that	that	SCONJ
easat-10680	223	45	the	the	DET
easat-10680	223	46	ten	ten	NUM
easat-10680	223	47	governance	governance	NOUN
easat-10680	223	48	principles	principle	NOUN
easat-10680	223	49	(	(	PUNCT
easat-10680	223	50	transparency	transparency	NOUN
easat-10680	223	51	,	,	PUNCT
easat-10680	223	52	accountability	accountability	NOUN
easat-10680	223	53	,	,	PUNCT
easat-10680	223	54	fairness	fairness	NOUN
easat-10680	223	55	,	,	PUNCT
easat-10680	223	56	responsibility	responsibility	NOUN
easat-10680	223	57	,	,	PUNCT
easat-10680	223	58	independence	independence	NOUN
easat-10680	223	59	,	,	PUNCT
easat-10680	223	60	shareholder	shareholder	NOUN
easat-10680	223	61	empowerment	empowerment	NOUN
easat-10680	223	62	,	,	PUNCT
easat-10680	223	63	legal	legal	ADJ
easat-10680	223	64	compliance	compliance	NOUN
easat-10680	223	65	,	,	PUNCT
easat-10680	223	66	disclosure	disclosure	NOUN
easat-10680	223	67	,	,	PUNCT
easat-10680	223	68	integrity	integrity	NOUN
easat-10680	223	69	,	,	PUNCT
easat-10680	223	70	and	and	CCONJ
easat-10680	223	71	sustainability	sustainability	NOUN
easat-10680	223	72	)	)	PUNCT
easat-10680	223	73	function	function	VERB
easat-10680	223	74	not	not	PART
easat-10680	223	75	only	only	ADV
easat-10680	223	76	as	as	ADP
easat-10680	223	77	internal	internal	ADJ
easat-10680	223	78	control	control	NOUN
easat-10680	223	79	mechanisms	mechanism	NOUN
easat-10680	223	80	but	but	CCONJ
easat-10680	223	81	also	also	ADV
easat-10680	223	82	as	as	ADP
easat-10680	223	83	direct	direct	ADJ
easat-10680	223	84	determinants	determinant	NOUN
easat-10680	223	85	of	of	ADP
easat-10680	223	86	srdi	srdi	NOUN
easat-10680	223	87	quality	quality	NOUN
easat-10680	223	88	.	.	PUNCT
easat-10680	224	1	theoretically	theoretically	ADV
easat-10680	224	2	,	,	PUNCT
easat-10680	224	3	this	this	PRON
easat-10680	224	4	extends	extend	VERB
easat-10680	224	5	the	the	DET
easat-10680	224	6	understanding	understanding	NOUN
easat-10680	224	7	that	that	SCONJ
easat-10680	224	8	governance	governance	NOUN
easat-10680	224	9	principles	principle	NOUN
easat-10680	224	10	are	be	AUX
easat-10680	224	11	integral	integral	ADJ
easat-10680	224	12	components	component	NOUN
easat-10680	224	13	of	of	ADP
easat-10680	224	14	the	the	DET
easat-10680	224	15	sustainability	sustainability	NOUN
easat-10680	224	16	governance	governance	NOUN
easat-10680	224	17	framework	framework	NOUN
easat-10680	224	18	.	.	PUNCT
easat-10680	225	1	2	2	X
easat-10680	225	2	.	.	X
easat-10680	225	3	the	the	DET
easat-10680	225	4	role	role	NOUN
easat-10680	225	5	of	of	ADP
easat-10680	225	6	regulators	regulator	NOUN
easat-10680	225	7	and	and	CCONJ
easat-10680	225	8	associations	association	NOUN
easat-10680	225	9	as	as	ADP
easat-10680	225	10	institutional	institutional	ADJ
easat-10680	225	11	moderators	moderator	NOUN
easat-10680	225	12	1469	1469	NUM
easat-10680	225	13	edelweiss	edelweiss	PROPN
easat-10680	225	14	applied	apply	VERB
easat-10680	225	15	science	science	NOUN
easat-10680	225	16	and	and	CCONJ
easat-10680	225	17	technology	technology	NOUN
easat-10680	225	18	issn	issn	PROPN
easat-10680	225	19	:	:	PUNCT
easat-10680	225	20	2576	2576	NUM
easat-10680	225	21	-	-	SYM
easat-10680	225	22	8484	8484	NUM
easat-10680	225	23	vol	vol	NOUN
easat-10680	225	24	.	.	PROPN
easat-10680	226	1	9	9	NUM
easat-10680	226	2	,	,	PUNCT
easat-10680	226	3	no	no	INTJ
easat-10680	226	4	.	.	NOUN
easat-10680	226	5	10	10	NUM
easat-10680	226	6	:	:	SYM
easat-10680	226	7	1459	1459	NUM
easat-10680	226	8	-	-	SYM
easat-10680	226	9	1471	1471	NUM
easat-10680	226	10	,	,	PUNCT
easat-10680	226	11	2025	2025	NUM
easat-10680	226	12	doi	doi	NOUN
easat-10680	226	13	:	:	PUNCT
easat-10680	226	14	10.55214/2576	10.55214/2576	NUM
easat-10680	226	15	-	-	SYM
easat-10680	226	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	226	17	©	©	PROPN
easat-10680	226	18	2025	2025	NUM
easat-10680	226	19	by	by	ADP
easat-10680	226	20	the	the	DET
easat-10680	226	21	authors	author	NOUN
easat-10680	226	22	;	;	PUNCT
easat-10680	226	23	licensee	licensee	PROPN
easat-10680	226	24	learning	learning	NOUN
easat-10680	226	25	gate	gate	VERB
easat-10680	226	26	the	the	DET
easat-10680	226	27	findings	finding	NOUN
easat-10680	226	28	confirm	confirm	VERB
easat-10680	226	29	and	and	CCONJ
easat-10680	226	30	expand	expand	VERB
easat-10680	226	31	institutional	institutional	ADJ
easat-10680	226	32	theory	theory	NOUN
easat-10680	226	33	by	by	ADP
easat-10680	226	34	demonstrating	demonstrate	VERB
easat-10680	226	35	that	that	PRON
easat-10680	226	36	regulatory	regulatory	ADJ
easat-10680	226	37	(	(	PUNCT
easat-10680	226	38	coercive	coercive	ADJ
easat-10680	226	39	)	)	PUNCT
easat-10680	226	40	and	and	CCONJ
easat-10680	226	41	industry	industry	NOUN
easat-10680	226	42	association	association	NOUN
easat-10680	226	43	(	(	PUNCT
easat-10680	226	44	normative	normative	NOUN
easat-10680	226	45	)	)	PUNCT
easat-10680	226	46	pressures	pressure	NOUN
easat-10680	226	47	reinforce	reinforce	VERB
easat-10680	226	48	the	the	DET
easat-10680	226	49	governance	governance	NOUN
easat-10680	226	50	–	–	PUNCT
easat-10680	226	51	srdi	srdi	NOUN
easat-10680	226	52	relationship	relationship	NOUN
easat-10680	226	53	.	.	PUNCT
easat-10680	227	1	while	while	SCONJ
easat-10680	227	2	institutional	institutional	ADJ
easat-10680	227	3	theory	theory	NOUN
easat-10680	227	4	has	have	AUX
easat-10680	227	5	primarily	primarily	ADV
easat-10680	227	6	emphasized	emphasize	VERB
easat-10680	227	7	external	external	ADJ
easat-10680	227	8	legitimacy	legitimacy	NOUN
easat-10680	227	9	,	,	PUNCT
easat-10680	227	10	this	this	DET
easat-10680	227	11	study	study	NOUN
easat-10680	227	12	introduces	introduce	VERB
easat-10680	227	13	the	the	DET
easat-10680	227	14	dimension	dimension	NOUN
easat-10680	227	15	of	of	ADP
easat-10680	227	16	synergy	synergy	NOUN
easat-10680	227	17	among	among	ADP
easat-10680	227	18	institutional	institutional	ADJ
easat-10680	227	19	actors	actor	NOUN
easat-10680	227	20	as	as	ADP
easat-10680	227	21	a	a	DET
easat-10680	227	22	determinant	determinant	NOUN
easat-10680	227	23	of	of	ADP
easat-10680	227	24	governance	governance	NOUN
easat-10680	227	25	effectiveness	effectiveness	NOUN
easat-10680	227	26	.	.	PUNCT
easat-10680	228	1	3	3	X
easat-10680	228	2	.	.	X
easat-10680	228	3	formulation	formulation	NOUN
easat-10680	228	4	of	of	ADP
easat-10680	228	5	the	the	DET
easat-10680	228	6	“	"	PUNCT
easat-10680	228	7	triple	triple	ADJ
easat-10680	228	8	-	-	PUNCT
easat-10680	228	9	interaction	interaction	NOUN
easat-10680	228	10	governance	governance	NOUN
easat-10680	228	11	–	–	PUNCT
easat-10680	228	12	institutional	institutional	ADJ
easat-10680	228	13	–	–	PUNCT
easat-10680	228	14	disclosure	disclosure	NOUN
easat-10680	228	15	”	"	PUNCT
easat-10680	228	16	model	model	NOUN
easat-10680	228	17	the	the	DET
easat-10680	228	18	research	research	NOUN
easat-10680	228	19	proposes	propose	VERB
easat-10680	228	20	a	a	DET
easat-10680	228	21	novel	novel	ADJ
easat-10680	228	22	conceptual	conceptual	ADJ
easat-10680	228	23	framework	framework	NOUN
easat-10680	228	24	,	,	PUNCT
easat-10680	228	25	“	"	PUNCT
easat-10680	228	26	triple	triple	ADJ
easat-10680	228	27	-	-	PUNCT
easat-10680	228	28	interaction	interaction	NOUN
easat-10680	228	29	,	,	PUNCT
easat-10680	228	30	”	"	PUNCT
easat-10680	228	31	highlighting	highlight	VERB
easat-10680	228	32	the	the	DET
easat-10680	228	33	simultaneous	simultaneous	ADJ
easat-10680	228	34	interlinkages	interlinkage	NOUN
easat-10680	228	35	among	among	ADP
easat-10680	228	36	(	(	PUNCT
easat-10680	228	37	i	i	NOUN
easat-10680	228	38	)	)	PUNCT
easat-10680	228	39	corporate	corporate	ADJ
easat-10680	228	40	governance	governance	NOUN
easat-10680	228	41	,	,	PUNCT
easat-10680	228	42	(	(	PUNCT
easat-10680	228	43	ii	ii	NOUN
easat-10680	228	44	)	)	PUNCT
easat-10680	228	45	external	external	ADJ
easat-10680	228	46	institutional	institutional	ADJ
easat-10680	228	47	influences	influence	NOUN
easat-10680	228	48	,	,	PUNCT
easat-10680	228	49	and	and	CCONJ
easat-10680	228	50	(	(	PUNCT
easat-10680	228	51	iii	iii	X
easat-10680	228	52	)	)	PUNCT
easat-10680	228	53	sustainability	sustainability	NOUN
easat-10680	228	54	reporting	report	VERB
easat-10680	228	55	quality	quality	NOUN
easat-10680	228	56	.	.	PUNCT
easat-10680	229	1	this	this	DET
easat-10680	229	2	model	model	NOUN
easat-10680	229	3	advances	advance	VERB
easat-10680	229	4	theoretical	theoretical	ADJ
easat-10680	229	5	integration	integration	NOUN
easat-10680	229	6	between	between	ADP
easat-10680	229	7	stakeholder	stakeholder	NOUN
easat-10680	229	8	theory	theory	NOUN
easat-10680	229	9	and	and	CCONJ
easat-10680	229	10	institutional	institutional	ADJ
easat-10680	229	11	theory	theory	NOUN
easat-10680	229	12	,	,	PUNCT
easat-10680	229	13	emphasizing	emphasize	VERB
easat-10680	229	14	that	that	SCONJ
easat-10680	229	15	the	the	DET
easat-10680	229	16	effectiveness	effectiveness	NOUN
easat-10680	229	17	of	of	ADP
easat-10680	229	18	governance	governance	NOUN
easat-10680	229	19	in	in	ADP
easat-10680	229	20	driving	drive	VERB
easat-10680	229	21	sustainability	sustainability	NOUN
easat-10680	229	22	reporting	reporting	NOUN
easat-10680	229	23	depends	depend	VERB
easat-10680	229	24	on	on	ADP
easat-10680	229	25	institutional	institutional	ADJ
easat-10680	229	26	ecosystem	ecosystem	NOUN
easat-10680	229	27	support	support	NOUN
easat-10680	229	28	.	.	PUNCT
easat-10680	230	1	4	4	X
easat-10680	230	2	.	.	X
easat-10680	230	3	repositioning	reposition	VERB
easat-10680	230	4	stakeholder	stakeholder	NOUN
easat-10680	230	5	theory	theory	NOUN
easat-10680	230	6	in	in	ADP
easat-10680	230	7	emerging	emerge	VERB
easat-10680	230	8	markets	market	NOUN
easat-10680	230	9	the	the	DET
easat-10680	230	10	study	study	NOUN
easat-10680	230	11	reveals	reveal	VERB
easat-10680	230	12	that	that	SCONJ
easat-10680	230	13	in	in	ADP
easat-10680	230	14	emerging	emerge	VERB
easat-10680	230	15	markets	market	NOUN
easat-10680	230	16	like	like	ADP
easat-10680	230	17	indonesia	indonesia	PROPN
easat-10680	230	18	,	,	PUNCT
easat-10680	230	19	regulators	regulator	NOUN
easat-10680	230	20	and	and	CCONJ
easat-10680	230	21	industry	industry	NOUN
easat-10680	230	22	associations	association	NOUN
easat-10680	230	23	act	act	VERB
easat-10680	230	24	not	not	PART
easat-10680	230	25	only	only	ADV
easat-10680	230	26	as	as	ADP
easat-10680	230	27	stakeholder	stakeholder	NOUN
easat-10680	230	28	representatives	representative	NOUN
easat-10680	230	29	but	but	CCONJ
easat-10680	230	30	also	also	ADV
easat-10680	230	31	as	as	SCONJ
easat-10680	230	32	primary	primary	ADJ
easat-10680	230	33	facilitators	facilitator	NOUN
easat-10680	230	34	shaping	shape	VERB
easat-10680	230	35	corporate	corporate	ADJ
easat-10680	230	36	behavior	behavior	NOUN
easat-10680	230	37	.	.	PUNCT
easat-10680	231	1	this	this	PRON
easat-10680	231	2	enriches	enrich	VERB
easat-10680	231	3	stakeholder	stakeholder	NOUN
easat-10680	231	4	theory	theory	NOUN
easat-10680	231	5	by	by	ADP
easat-10680	231	6	adding	add	VERB
easat-10680	231	7	a	a	DET
easat-10680	231	8	new	new	ADJ
easat-10680	231	9	perspective	perspective	NOUN
easat-10680	231	10	:	:	PUNCT
easat-10680	231	11	institutional	institutional	ADJ
easat-10680	231	12	stakeholders	stakeholder	NOUN
easat-10680	231	13	play	play	VERB
easat-10680	231	14	dual	dual	ADJ
easat-10680	231	15	roles	role	NOUN
easat-10680	231	16	as	as	ADP
easat-10680	231	17	both	both	DET
easat-10680	231	18	“	"	PUNCT
easat-10680	231	19	pressure	pressure	NOUN
easat-10680	231	20	agents	agent	NOUN
easat-10680	231	21	”	"	PUNCT
easat-10680	231	22	and	and	CCONJ
easat-10680	231	23	“	"	PUNCT
easat-10680	231	24	support	support	NOUN
easat-10680	231	25	enablers	enabler	NOUN
easat-10680	231	26	”	"	PUNCT
easat-10680	231	27	in	in	ADP
easat-10680	231	28	building	build	VERB
easat-10680	231	29	sustainability	sustainability	NOUN
easat-10680	231	30	legitimacy	legitimacy	NOUN
easat-10680	231	31	.	.	PUNCT
easat-10680	232	1	7	7	X
easat-10680	232	2	.	.	X
easat-10680	232	3	original	original	ADJ
easat-10680	232	4	contributions	contribution	NOUN
easat-10680	232	5	to	to	ADP
easat-10680	232	6	the	the	DET
easat-10680	232	7	literature	literature	NOUN
easat-10680	232	8	theoretical	theoretical	ADJ
easat-10680	232	9	contributions	contribution	NOUN
easat-10680	232	10	include	include	VERB
easat-10680	232	11	:	:	PUNCT
easat-10680	232	12	•	•	NUM
easat-10680	232	13	testing	test	VERB
easat-10680	232	14	the	the	DET
easat-10680	232	15	integration	integration	NOUN
easat-10680	232	16	of	of	ADP
easat-10680	232	17	ten	ten	NUM
easat-10680	232	18	governance	governance	NOUN
easat-10680	232	19	principles	principle	NOUN
easat-10680	232	20	as	as	ADP
easat-10680	232	21	multidimensional	multidimensional	ADJ
easat-10680	232	22	predictors	predictor	NOUN
easat-10680	232	23	of	of	ADP
easat-10680	232	24	srdi	srdi	NOUN
easat-10680	232	25	.	.	PUNCT
easat-10680	233	1	•	•	NUM
easat-10680	233	2	developing	develop	VERB
easat-10680	233	3	a	a	DET
easat-10680	233	4	new	new	ADJ
easat-10680	233	5	conceptual	conceptual	ADJ
easat-10680	233	6	framework	framework	NOUN
easat-10680	233	7	that	that	PRON
easat-10680	233	8	merges	merge	VERB
easat-10680	233	9	stakeholder	stakeholder	NOUN
easat-10680	233	10	and	and	CCONJ
easat-10680	233	11	institutional	institutional	ADJ
easat-10680	233	12	theories	theory	NOUN
easat-10680	233	13	within	within	ADP
easat-10680	233	14	a	a	DET
easat-10680	233	15	single	single	ADJ
easat-10680	233	16	interaction	interaction	NOUN
easat-10680	233	17	model	model	NOUN
easat-10680	233	18	.	.	PUNCT
easat-10680	234	1	•	•	PUNCT
easat-10680	234	2	providing	provide	VERB
easat-10680	234	3	empirical	empirical	ADJ
easat-10680	234	4	evidence	evidence	NOUN
easat-10680	234	5	from	from	ADP
easat-10680	234	6	a	a	DET
easat-10680	234	7	developing	develop	VERB
easat-10680	234	8	country	country	NOUN
easat-10680	234	9	,	,	PUNCT
easat-10680	234	10	thereby	thereby	ADV
easat-10680	234	11	expanding	expand	VERB
easat-10680	234	12	the	the	DET
easat-10680	234	13	generalizability	generalizability	NOUN
easat-10680	234	14	of	of	ADP
easat-10680	234	15	theories	theory	NOUN
easat-10680	234	16	predominantly	predominantly	ADV
easat-10680	234	17	rooted	root	VERB
easat-10680	234	18	in	in	ADP
easat-10680	234	19	developed	develop	VERB
easat-10680	234	20	-	-	PUNCT
easat-10680	234	21	country	country	NOUN
easat-10680	234	22	contexts	contexts	NOUN
easat-10680	234	23	.	.	PUNCT
easat-10680	235	1	thus	thus	ADV
easat-10680	235	2	,	,	PUNCT
easat-10680	235	3	this	this	DET
easat-10680	235	4	study	study	NOUN
easat-10680	235	5	not	not	PART
easat-10680	235	6	only	only	ADV
easat-10680	235	7	generates	generate	VERB
easat-10680	235	8	practical	practical	ADJ
easat-10680	235	9	implications	implication	NOUN
easat-10680	235	10	but	but	CCONJ
easat-10680	235	11	also	also	ADV
easat-10680	235	12	strengthens	strengthen	VERB
easat-10680	235	13	the	the	DET
easat-10680	235	14	theoretical	theoretical	ADJ
easat-10680	235	15	foundations	foundation	NOUN
easat-10680	235	16	of	of	ADP
easat-10680	235	17	corporate	corporate	ADJ
easat-10680	235	18	governance	governance	NOUN
easat-10680	235	19	and	and	CCONJ
easat-10680	235	20	sustainability	sustainability	NOUN
easat-10680	235	21	reporting	reporting	NOUN
easat-10680	235	22	research	research	NOUN
easat-10680	235	23	.	.	PUNCT
easat-10680	236	1	8	8	X
easat-10680	236	2	.	.	PUNCT
easat-10680	236	3	directions	direction	NOUN
easat-10680	236	4	for	for	ADP
easat-10680	236	5	future	future	ADJ
easat-10680	236	6	research	research	NOUN
easat-10680	236	7	given	give	VERB
easat-10680	236	8	the	the	DET
easat-10680	236	9	dynamic	dynamic	ADJ
easat-10680	236	10	regulatory	regulatory	ADJ
easat-10680	236	11	landscape	landscape	NOUN
easat-10680	236	12	and	and	CCONJ
easat-10680	236	13	the	the	DET
easat-10680	236	14	increasing	increase	VERB
easat-10680	236	15	global	global	ADJ
easat-10680	236	16	demands	demand	NOUN
easat-10680	236	17	for	for	ADP
easat-10680	236	18	sustainability	sustainability	NOUN
easat-10680	236	19	reporting	reporting	NOUN
easat-10680	236	20	,	,	PUNCT
easat-10680	236	21	future	future	ADJ
easat-10680	236	22	studies	study	NOUN
easat-10680	236	23	may	may	AUX
easat-10680	236	24	focus	focus	VERB
easat-10680	236	25	on	on	ADP
easat-10680	236	26	:	:	PUNCT
easat-10680	236	27	•	•	ADP
easat-10680	236	28	the	the	DET
easat-10680	236	29	influence	influence	NOUN
easat-10680	236	30	of	of	ADP
easat-10680	236	31	external	external	ADJ
easat-10680	236	32	assurance	assurance	NOUN
easat-10680	236	33	on	on	ADP
easat-10680	236	34	srdi	srdi	NOUN
easat-10680	236	35	credibility	credibility	NOUN
easat-10680	236	36	.	.	PUNCT
easat-10680	237	1	•	•	NUM
easat-10680	237	2	comparative	comparative	ADJ
easat-10680	237	3	studies	study	NOUN
easat-10680	237	4	of	of	ADP
easat-10680	237	5	reporting	reporting	NOUN
easat-10680	237	6	practices	practice	NOUN
easat-10680	237	7	between	between	ADP
easat-10680	237	8	indonesian	indonesian	ADJ
easat-10680	237	9	firms	firm	NOUN
easat-10680	237	10	and	and	CCONJ
easat-10680	237	11	asean	asean	ADJ
easat-10680	237	12	peers	peer	NOUN
easat-10680	237	13	.	.	PUNCT
easat-10680	238	1	•	•	NUM
easat-10680	238	2	longitudinal	longitudinal	ADJ
easat-10680	238	3	analysis	analysis	NOUN
easat-10680	238	4	of	of	ADP
easat-10680	238	5	the	the	DET
easat-10680	238	6	impact	impact	NOUN
easat-10680	238	7	of	of	ADP
easat-10680	238	8	srdi	srdi	NOUN
easat-10680	238	9	on	on	ADP
easat-10680	238	10	firms	firm	NOUN
easat-10680	238	11	’	'	PUNCT
easat-10680	238	12	financial	financial	ADJ
easat-10680	238	13	and	and	CCONJ
easat-10680	238	14	non	non	ADJ
easat-10680	238	15	-	-	ADJ
easat-10680	238	16	financial	financial	ADJ
easat-10680	238	17	performance	performance	NOUN
easat-10680	238	18	.	.	PUNCT
easat-10680	239	1	this	this	DET
easat-10680	239	2	study	study	NOUN
easat-10680	239	3	concludes	conclude	VERB
easat-10680	239	4	that	that	SCONJ
easat-10680	239	5	strong	strong	ADJ
easat-10680	239	6	corporate	corporate	ADJ
easat-10680	239	7	governance	governance	NOUN
easat-10680	239	8	,	,	PUNCT
easat-10680	239	9	reinforced	reinforce	VERB
easat-10680	239	10	by	by	ADP
easat-10680	239	11	regulators	regulator	NOUN
easat-10680	239	12	and	and	CCONJ
easat-10680	239	13	industry	industry	NOUN
easat-10680	239	14	associations	association	NOUN
easat-10680	239	15	,	,	PUNCT
easat-10680	239	16	enhances	enhance	VERB
easat-10680	239	17	the	the	DET
easat-10680	239	18	quality	quality	NOUN
easat-10680	239	19	of	of	ADP
easat-10680	239	20	sustainability	sustainability	NOUN
easat-10680	239	21	reporting	reporting	NOUN
easat-10680	239	22	in	in	ADP
easat-10680	239	23	indonesia	indonesia	PROPN
easat-10680	239	24	.	.	PUNCT
easat-10680	240	1	the	the	DET
easat-10680	240	2	resulting	result	VERB
easat-10680	240	3	practical	practical	ADJ
easat-10680	240	4	,	,	PUNCT
easat-10680	240	5	policy	policy	NOUN
easat-10680	240	6	,	,	PUNCT
easat-10680	240	7	and	and	CCONJ
easat-10680	240	8	academic	academic	ADJ
easat-10680	240	9	recommendations	recommendation	NOUN
easat-10680	240	10	are	be	AUX
easat-10680	240	11	expected	expect	VERB
easat-10680	240	12	to	to	PART
easat-10680	240	13	serve	serve	VERB
easat-10680	240	14	as	as	ADP
easat-10680	240	15	a	a	DET
easat-10680	240	16	reference	reference	NOUN
easat-10680	240	17	point	point	NOUN
easat-10680	240	18	for	for	ADP
easat-10680	240	19	accelerating	accelerate	VERB
easat-10680	240	20	the	the	DET
easat-10680	240	21	transformation	transformation	NOUN
easat-10680	240	22	toward	toward	ADP
easat-10680	240	23	transparent	transparent	ADJ
easat-10680	240	24	,	,	PUNCT
easat-10680	240	25	accountable	accountable	ADJ
easat-10680	240	26	,	,	PUNCT
easat-10680	240	27	and	and	CCONJ
easat-10680	240	28	sustainable	sustainable	ADJ
easat-10680	240	29	governance	governance	NOUN
easat-10680	240	30	.	.	PUNCT
easat-10680	241	1	9	9	X
easat-10680	241	2	.	.	X
easat-10680	241	3	discussion	discussion	NOUN
easat-10680	241	4	the	the	DET
easat-10680	241	5	results	result	NOUN
easat-10680	241	6	support	support	VERB
easat-10680	241	7	stakeholder	stakeholder	NOUN
easat-10680	241	8	theory	theory	NOUN
easat-10680	241	9	:	:	PUNCT
easat-10680	241	10	firms	firm	NOUN
easat-10680	241	11	adopt	adopt	VERB
easat-10680	241	12	disclosure	disclosure	NOUN
easat-10680	241	13	to	to	PART
easat-10680	241	14	satisfy	satisfy	VERB
easat-10680	241	15	stakeholders	stakeholder	NOUN
easat-10680	241	16	and	and	CCONJ
easat-10680	241	17	gain	gain	VERB
easat-10680	241	18	legitimacy	legitimacy	NOUN
easat-10680	241	19	.	.	PUNCT
easat-10680	242	1	findings	finding	NOUN
easat-10680	242	2	are	be	AUX
easat-10680	242	3	consistent	consistent	ADJ
easat-10680	242	4	with	with	ADP
easat-10680	242	5	buchetti	buchetti	PROPN
easat-10680	242	6	et	et	PROPN
easat-10680	242	7	al	al	PROPN
easat-10680	242	8	.	.	PUNCT
easat-10680	243	1	[	[	X
easat-10680	243	2	4	4	X
easat-10680	243	3	]	]	PUNCT
easat-10680	243	4	and	and	CCONJ
easat-10680	243	5	rivo	rivo	NOUN
easat-10680	243	6	-	-	PUNCT
easat-10680	243	7	lópez	lópez	NOUN
easat-10680	243	8	et	et	NOUN
easat-10680	243	9	al	al	PROPN
easat-10680	243	10	.	.	PUNCT
easat-10680	244	1	[	[	X
easat-10680	244	2	3	3	NUM
easat-10680	244	3	]	]	PUNCT
easat-10680	244	4	.	.	PUNCT
easat-10680	245	1	regulators	regulator	NOUN
easat-10680	245	2	’	’	PART
easat-10680	245	3	moderating	moderate	VERB
easat-10680	245	4	role	role	NOUN
easat-10680	245	5	reflects	reflect	VERB
easat-10680	245	6	institutional	institutional	ADJ
easat-10680	245	7	theory	theory	NOUN
easat-10680	245	8	,	,	PUNCT
easat-10680	245	9	where	where	SCONJ
easat-10680	245	10	external	external	ADJ
easat-10680	245	11	enforcement	enforcement	NOUN
easat-10680	245	12	enhances	enhance	VERB
easat-10680	245	13	compliance	compliance	NOUN
easat-10680	245	14	[	[	X
easat-10680	245	15	7	7	NUM
easat-10680	245	16	]	]	PUNCT
easat-10680	245	17	.	.	PUNCT
easat-10680	246	1	associations	association	NOUN
easat-10680	246	2	,	,	PUNCT
easat-10680	246	3	though	though	SCONJ
easat-10680	246	4	weaker	weak	ADJ
easat-10680	246	5	,	,	PUNCT
easat-10680	246	6	foster	foster	ADJ
easat-10680	246	7	peer	peer	NOUN
easat-10680	246	8	-	-	PUNCT
easat-10680	246	9	driven	drive	VERB
easat-10680	246	10	harmonization	harmonization	NOUN
easat-10680	246	11	[	[	X
easat-10680	246	12	10	10	NUM
easat-10680	246	13	]	]	PUNCT
easat-10680	246	14	.	.	PUNCT
easat-10680	247	1	compared	compare	VERB
easat-10680	247	2	to	to	ADP
easat-10680	247	3	developed	develop	VERB
easat-10680	247	4	markets	market	NOUN
easat-10680	247	5	,	,	PUNCT
easat-10680	247	6	emerging	emerge	VERB
easat-10680	247	7	market	market	NOUN
easat-10680	247	8	firms	firm	NOUN
easat-10680	247	9	demonstrate	demonstrate	VERB
easat-10680	247	10	symbolic	symbolic	ADJ
easat-10680	247	11	compliance	compliance	NOUN
easat-10680	248	1	[	[	X
easat-10680	248	2	7	7	NUM
easat-10680	248	3	]	]	PUNCT
easat-10680	248	4	but	but	CCONJ
easat-10680	248	5	regulators	regulator	NOUN
easat-10680	248	6	accelerate	accelerate	VERB
easat-10680	248	7	substantive	substantive	ADJ
easat-10680	248	8	adoption	adoption	NOUN
easat-10680	248	9	.	.	PUNCT
easat-10680	249	1	this	this	DET
easat-10680	249	2	highlights	highlight	VERB
easat-10680	249	3	the	the	DET
easat-10680	249	4	dual	dual	ADJ
easat-10680	249	5	importance	importance	NOUN
easat-10680	249	6	of	of	ADP
easat-10680	249	7	formal	formal	ADJ
easat-10680	249	8	regulation	regulation	NOUN
easat-10680	249	9	and	and	CCONJ
easat-10680	249	10	peer	peer	NOUN
easat-10680	249	11	dynamics	dynamic	NOUN
easat-10680	249	12	.	.	PUNCT
easat-10680	250	1	1470	1470	NUM
easat-10680	250	2	edelweiss	edelweiss	PROPN
easat-10680	250	3	applied	apply	VERB
easat-10680	250	4	science	science	NOUN
easat-10680	250	5	and	and	CCONJ
easat-10680	250	6	technology	technology	NOUN
easat-10680	250	7	issn	issn	PROPN
easat-10680	250	8	:	:	PUNCT
easat-10680	250	9	2576	2576	NUM
easat-10680	250	10	-	-	SYM
easat-10680	250	11	8484	8484	NUM
easat-10680	250	12	vol	vol	NOUN
easat-10680	250	13	.	.	PROPN
easat-10680	251	1	9	9	NUM
easat-10680	251	2	,	,	PUNCT
easat-10680	251	3	no	no	INTJ
easat-10680	251	4	.	.	NOUN
easat-10680	251	5	10	10	NUM
easat-10680	251	6	:	:	SYM
easat-10680	251	7	1459	1459	NUM
easat-10680	251	8	-	-	SYM
easat-10680	251	9	1471	1471	NUM
easat-10680	251	10	,	,	PUNCT
easat-10680	251	11	2025	2025	NUM
easat-10680	251	12	doi	doi	NOUN
easat-10680	251	13	:	:	PUNCT
easat-10680	251	14	10.55214/2576	10.55214/2576	NUM
easat-10680	251	15	-	-	SYM
easat-10680	251	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	251	17	©	©	PROPN
easat-10680	251	18	2025	2025	NUM
easat-10680	251	19	by	by	ADP
easat-10680	251	20	the	the	DET
easat-10680	251	21	authors	author	NOUN
easat-10680	251	22	;	;	PUNCT
easat-10680	251	23	licensee	licensee	PROPN
easat-10680	251	24	learning	learn	VERB
easat-10680	251	25	gate	gate	NOUN
easat-10680	251	26	transparency	transparency	NOUN
easat-10680	251	27	:	:	PUNCT
easat-10680	251	28	the	the	DET
easat-10680	251	29	authors	author	NOUN
easat-10680	251	30	confirm	confirm	VERB
easat-10680	251	31	that	that	SCONJ
easat-10680	251	32	the	the	DET
easat-10680	251	33	manuscript	manuscript	NOUN
easat-10680	251	34	is	be	AUX
easat-10680	251	35	an	an	DET
easat-10680	251	36	honest	honest	ADJ
easat-10680	251	37	,	,	PUNCT
easat-10680	251	38	accurate	accurate	ADJ
easat-10680	251	39	,	,	PUNCT
easat-10680	251	40	and	and	CCONJ
easat-10680	251	41	transparent	transparent	ADJ
easat-10680	251	42	account	account	NOUN
easat-10680	251	43	of	of	ADP
easat-10680	251	44	the	the	DET
easat-10680	251	45	study	study	NOUN
easat-10680	251	46	;	;	PUNCT
easat-10680	251	47	that	that	SCONJ
easat-10680	251	48	no	no	DET
easat-10680	251	49	vital	vital	ADJ
easat-10680	251	50	features	feature	NOUN
easat-10680	251	51	of	of	ADP
easat-10680	251	52	the	the	DET
easat-10680	251	53	study	study	NOUN
easat-10680	251	54	have	have	AUX
easat-10680	251	55	been	be	AUX
easat-10680	251	56	omitted	omit	VERB
easat-10680	251	57	;	;	PUNCT
easat-10680	251	58	and	and	CCONJ
easat-10680	251	59	that	that	SCONJ
easat-10680	251	60	any	any	DET
easat-10680	251	61	discrepancies	discrepancy	NOUN
easat-10680	251	62	from	from	ADP
easat-10680	251	63	the	the	DET
easat-10680	251	64	study	study	NOUN
easat-10680	251	65	as	as	SCONJ
easat-10680	251	66	planned	plan	VERB
easat-10680	251	67	have	have	AUX
easat-10680	251	68	been	be	AUX
easat-10680	251	69	explained	explain	VERB
easat-10680	251	70	.	.	PUNCT
easat-10680	252	1	this	this	DET
easat-10680	252	2	study	study	NOUN
easat-10680	252	3	followed	follow	VERB
easat-10680	252	4	all	all	DET
easat-10680	252	5	ethical	ethical	ADJ
easat-10680	252	6	practices	practice	NOUN
easat-10680	252	7	during	during	ADP
easat-10680	252	8	writing	writing	NOUN
easat-10680	252	9	.	.	PUNCT
easat-10680	253	1	copyright	copyright	NOUN
easat-10680	253	2	:	:	PUNCT
easat-10680	253	3	©	©	PROPN
easat-10680	253	4	2025	2025	NUM
easat-10680	253	5	by	by	ADP
easat-10680	253	6	the	the	DET
easat-10680	253	7	authors	author	NOUN
easat-10680	253	8	.	.	PUNCT
easat-10680	254	1	this	this	DET
easat-10680	254	2	article	article	NOUN
easat-10680	254	3	is	be	AUX
easat-10680	254	4	an	an	DET
easat-10680	254	5	open	open	ADJ
easat-10680	254	6	access	access	NOUN
easat-10680	254	7	article	article	NOUN
easat-10680	254	8	distributed	distribute	VERB
easat-10680	254	9	under	under	ADP
easat-10680	254	10	the	the	DET
easat-10680	254	11	terms	term	NOUN
easat-10680	254	12	and	and	CCONJ
easat-10680	254	13	conditions	condition	NOUN
easat-10680	254	14	of	of	ADP
easat-10680	254	15	the	the	DET
easat-10680	254	16	creative	creative	ADJ
easat-10680	254	17	commons	common	NOUN
easat-10680	254	18	attribution	attribution	NOUN
easat-10680	254	19	(	(	PUNCT
easat-10680	254	20	cc	cc	NOUN
easat-10680	254	21	by	by	ADP
easat-10680	254	22	)	)	PUNCT
easat-10680	254	23	license	license	NOUN
easat-10680	254	24	(	(	PUNCT
easat-10680	254	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10680	254	26	)	)	PUNCT
easat-10680	254	27	.	.	PUNCT
easat-10680	255	1	references	reference	NOUN
easat-10680	255	2	[	[	X
easat-10680	255	3	1	1	NUM
easat-10680	255	4	]	]	X
easat-10680	255	5	gri	gri	NOUN
easat-10680	255	6	,	,	PUNCT
easat-10680	255	7	"	"	PUNCT
easat-10680	255	8	global	global	ADJ
easat-10680	255	9	reporting	reporting	NOUN
easat-10680	255	10	initiative	initiative	NOUN
easat-10680	255	11	standards	standard	NOUN
easat-10680	255	12	,	,	PUNCT
easat-10680	255	13	"	"	PUNCT
easat-10680	255	14	2022	2022	NUM
easat-10680	255	15	.	.	PUNCT
easat-10680	255	16	https://www.globalreporting.org	https://www.globalreporting.org	X
easat-10680	256	1	[	[	X
easat-10680	256	2	2	2	NUM
easat-10680	256	3	]	]	X
easat-10680	256	4	kpmg	kpmg	PROPN
easat-10680	256	5	,	,	PUNCT
easat-10680	256	6	kpmg	kpmg	PROPN
easat-10680	256	7	survey	survey	NOUN
easat-10680	256	8	of	of	ADP
easat-10680	256	9	sustainability	sustainability	NOUN
easat-10680	256	10	reporting	report	VERB
easat-10680	256	11	2020	2020	NUM
easat-10680	256	12	.	.	PUNCT
easat-10680	257	1	london	london	PROPN
easat-10680	257	2	:	:	PUNCT
easat-10680	257	3	kpmg	kpmg	PROPN
easat-10680	257	4	,	,	PUNCT
easat-10680	257	5	2020	2020	NUM
easat-10680	257	6	.	.	PUNCT
easat-10680	258	1	[	[	X
easat-10680	258	2	3	3	X
easat-10680	258	3	]	]	X
easat-10680	258	4	e.	e.	PROPN
easat-10680	258	5	rivo	rivo	PROPN
easat-10680	258	6	-	-	PUNCT
easat-10680	258	7	lópez	lópez	PROPN
easat-10680	258	8	,	,	PUNCT
easat-10680	258	9	m.	m.	NOUN
easat-10680	258	10	villanueva	villanueva	PROPN
easat-10680	258	11	-	-	PUNCT
easat-10680	258	12	villar	villar	PROPN
easat-10680	258	13	,	,	PUNCT
easat-10680	258	14	c.	c.	PROPN
easat-10680	258	15	pardo	pardo	PROPN
easat-10680	258	16	-	-	PUNCT
easat-10680	258	17	lópez	lópez	PROPN
easat-10680	258	18	,	,	PUNCT
easat-10680	258	19	and	and	CCONJ
easat-10680	258	20	m.	m.	NOUN
easat-10680	258	21	cortés	cortés	NOUN
easat-10680	258	22	-	-	PUNCT
easat-10680	258	23	garcía	garcía	ADJ
easat-10680	258	24	,	,	PUNCT
easat-10680	258	25	"	"	PUNCT
easat-10680	258	26	environmental	environmental	ADJ
easat-10680	258	27	sustainability	sustainability	NOUN
easat-10680	258	28	reporting	reporting	NOUN
easat-10680	258	29	:	:	PUNCT
easat-10680	258	30	a	a	DET
easat-10680	258	31	systematic	systematic	ADJ
easat-10680	258	32	and	and	CCONJ
easat-10680	258	33	bibliometric	bibliometric	ADJ
easat-10680	258	34	review	review	NOUN
easat-10680	258	35	of	of	ADP
easat-10680	258	36	two	two	NUM
easat-10680	258	37	decades	decade	NOUN
easat-10680	258	38	of	of	ADP
easat-10680	258	39	research	research	NOUN
easat-10680	258	40	,	,	PUNCT
easat-10680	258	41	"	"	PUNCT
easat-10680	258	42	future	future	ADJ
easat-10680	258	43	business	business	NOUN
easat-10680	258	44	journal	journal	NOUN
easat-10680	258	45	,	,	PUNCT
easat-10680	258	46	vol	vol	NOUN
easat-10680	258	47	.	.	PROPN
easat-10680	259	1	11	11	NUM
easat-10680	259	2	,	,	PUNCT
easat-10680	259	3	no	no	INTJ
easat-10680	259	4	.	.	NOUN
easat-10680	259	5	1	1	NUM
easat-10680	259	6	,	,	PUNCT
easat-10680	259	7	p.	p.	NOUN
easat-10680	259	8	165	165	NUM
easat-10680	259	9	,	,	PUNCT
easat-10680	259	10	2025	2025	NUM
easat-10680	259	11	.	.	PUNCT
easat-10680	260	1	[	[	X
easat-10680	260	2	4	4	X
easat-10680	260	3	]	]	PUNCT
easat-10680	260	4	b.	b.	PROPN
easat-10680	260	5	buchetti	buchetti	PROPN
easat-10680	260	6	,	,	PUNCT
easat-10680	260	7	f.	f.	PROPN
easat-10680	260	8	r.	r.	PROPN
easat-10680	260	9	arduino	arduino	PROPN
easat-10680	260	10	,	,	PUNCT
easat-10680	260	11	and	and	CCONJ
easat-10680	260	12	s.	s.	PROPN
easat-10680	260	13	perdichizzi	perdichizzi	PROPN
easat-10680	260	14	,	,	PUNCT
easat-10680	260	15	"	"	PUNCT
easat-10680	260	16	a	a	DET
easat-10680	260	17	literature	literature	NOUN
easat-10680	260	18	review	review	NOUN
easat-10680	260	19	on	on	ADP
easat-10680	260	20	corporate	corporate	ADJ
easat-10680	260	21	governance	governance	NOUN
easat-10680	260	22	and	and	CCONJ
easat-10680	260	23	esg	esg	PROPN
easat-10680	260	24	research	research	NOUN
easat-10680	260	25	:	:	PUNCT
easat-10680	260	26	emerging	emerge	VERB
easat-10680	260	27	trends	trend	NOUN
easat-10680	260	28	and	and	CCONJ
easat-10680	260	29	future	future	ADJ
easat-10680	260	30	directions	direction	NOUN
easat-10680	260	31	,	,	PUNCT
easat-10680	260	32	"	"	PUNCT
easat-10680	260	33	international	international	ADJ
easat-10680	260	34	review	review	NOUN
easat-10680	260	35	of	of	ADP
easat-10680	260	36	financial	financial	ADJ
easat-10680	260	37	analysis	analysis	NOUN
easat-10680	260	38	,	,	PUNCT
easat-10680	260	39	vol	vol	NOUN
easat-10680	260	40	.	.	PROPN
easat-10680	260	41	97	97	NUM
easat-10680	260	42	,	,	PUNCT
easat-10680	260	43	p.	p.	NOUN
easat-10680	260	44	103759	103759	NUM
easat-10680	260	45	,	,	PUNCT
easat-10680	260	46	2025	2025	NUM
easat-10680	260	47	.	.	PUNCT
easat-10680	261	1	https://doi.org/10.1016/j.irfa.2024.103759	https://doi.org/10.1016/j.irfa.2024.103759	PROPN
easat-10680	261	2	[	[	X
easat-10680	261	3	5	5	NUM
easat-10680	261	4	]	]	PUNCT
easat-10680	261	5	a.	a.	NOUN
easat-10680	261	6	alhares	alhare	NOUN
easat-10680	261	7	,	,	PUNCT
easat-10680	261	8	"	"	PUNCT
easat-10680	261	9	does	do	AUX
easat-10680	261	10	financial	financial	ADJ
easat-10680	261	11	performance	performance	NOUN
easat-10680	261	12	improve	improve	VERB
easat-10680	261	13	the	the	DET
easat-10680	261	14	quality	quality	NOUN
easat-10680	261	15	of	of	ADP
easat-10680	261	16	sustainability	sustainability	NOUN
easat-10680	261	17	reporting	reporting	NOUN
easat-10680	261	18	?	?	PUNCT
easat-10680	262	1	exploring	explore	VERB
easat-10680	262	2	the	the	DET
easat-10680	262	3	moderating	moderate	VERB
easat-10680	262	4	effect	effect	NOUN
easat-10680	262	5	of	of	ADP
easat-10680	262	6	corporate	corporate	ADJ
easat-10680	262	7	governance	governance	NOUN
easat-10680	262	8	,	,	PUNCT
easat-10680	262	9	"	"	PUNCT
easat-10680	262	10	sustainability	sustainability	NOUN
easat-10680	262	11	,	,	PUNCT
easat-10680	262	12	vol	vol	NOUN
easat-10680	262	13	.	.	PROPN
easat-10680	262	14	17	17	NUM
easat-10680	262	15	,	,	PUNCT
easat-10680	262	16	no	no	INTJ
easat-10680	262	17	.	.	NOUN
easat-10680	262	18	13	13	NUM
easat-10680	262	19	,	,	PUNCT
easat-10680	262	20	p.	p.	NOUN
easat-10680	262	21	6123	6123	NUM
easat-10680	262	22	,	,	PUNCT
easat-10680	262	23	2025	2025	NUM
easat-10680	262	24	.	.	PUNCT
easat-10680	263	1	https://doi.org/10.3390/su17136123	https://doi.org/10.3390/su17136123	NOUN
easat-10680	264	1	[	[	X
easat-10680	264	2	6	6	NUM
easat-10680	264	3	]	]	PUNCT
easat-10680	264	4	i.	i.	NOUN
easat-10680	264	5	prihandono	prihandono	PROPN
easat-10680	264	6	,	,	PUNCT
easat-10680	264	7	"	"	PUNCT
easat-10680	264	8	indonesia	indonesia	NOUN
easat-10680	264	9	sustainability	sustainability	NOUN
easat-10680	264	10	reporting	report	VERB
easat-10680	264	11	standard	standard	NOUN
easat-10680	264	12	:	:	PUNCT
easat-10680	264	13	what	what	PRON
easat-10680	264	14	needs	need	VERB
easat-10680	264	15	to	to	PART
easat-10680	264	16	be	be	AUX
easat-10680	264	17	improved	improve	VERB
easat-10680	264	18	,	,	PUNCT
easat-10680	264	19	"	"	PUNCT
easat-10680	264	20	padjadjaran	padjadjaran	ADJ
easat-10680	264	21	journal	journal	NOUN
easat-10680	264	22	of	of	ADP
easat-10680	264	23	international	international	ADJ
easat-10680	264	24	law	law	NOUN
easat-10680	264	25	,	,	PUNCT
easat-10680	264	26	vol	vol	NOUN
easat-10680	264	27	.	.	PROPN
easat-10680	264	28	7	7	NUM
easat-10680	264	29	,	,	PUNCT
easat-10680	264	30	no	no	INTJ
easat-10680	264	31	.	.	NOUN
easat-10680	264	32	1	1	NUM
easat-10680	264	33	,	,	PUNCT
easat-10680	264	34	pp	pp	PROPN
easat-10680	264	35	.	.	PUNCT
easat-10680	265	1	1–23	1–23	NOUN
easat-10680	265	2	,	,	PUNCT
easat-10680	265	3	2023	2023	NUM
easat-10680	265	4	.	.	PUNCT
easat-10680	266	1	[	[	X
easat-10680	266	2	7	7	X
easat-10680	266	3	]	]	X
easat-10680	266	4	n.	n.	PROPN
easat-10680	266	5	p.	p.	PROPN
easat-10680	266	6	g.	g.	PROPN
easat-10680	266	7	rahmaniati	rahmaniati	PROPN
easat-10680	266	8	and	and	CCONJ
easat-10680	266	9	e.	e.	PROPN
easat-10680	266	10	ekawati	ekawati	PROPN
easat-10680	266	11	,	,	PUNCT
easat-10680	266	12	"	"	PUNCT
easat-10680	266	13	the	the	DET
easat-10680	266	14	role	role	NOUN
easat-10680	266	15	of	of	ADP
easat-10680	266	16	indonesian	indonesian	ADJ
easat-10680	266	17	regulators	regulator	NOUN
easat-10680	266	18	on	on	ADP
easat-10680	266	19	the	the	DET
easat-10680	266	20	effectiveness	effectiveness	NOUN
easat-10680	266	21	of	of	ADP
easat-10680	266	22	esg	esg	PROPN
easat-10680	266	23	implementation	implementation	NOUN
easat-10680	266	24	in	in	ADP
easat-10680	266	25	improving	improve	VERB
easat-10680	266	26	firms	firm	NOUN
easat-10680	266	27	’	'	PUNCT
easat-10680	266	28	non	non	ADJ
easat-10680	266	29	-	-	ADJ
easat-10680	266	30	financial	financial	ADJ
easat-10680	266	31	performance	performance	NOUN
easat-10680	266	32	,	,	PUNCT
easat-10680	266	33	"	"	PUNCT
easat-10680	266	34	cogent	cogent	NOUN
easat-10680	266	35	business	business	NOUN
easat-10680	266	36	&	&	CCONJ
easat-10680	266	37	management	management	PROPN
easat-10680	266	38	,	,	PUNCT
easat-10680	266	39	vol	vol	NOUN
easat-10680	266	40	.	.	PROPN
easat-10680	266	41	11	11	NUM
easat-10680	266	42	,	,	PUNCT
easat-10680	266	43	no	no	INTJ
easat-10680	266	44	.	.	NOUN
easat-10680	266	45	1	1	NUM
easat-10680	266	46	,	,	PUNCT
easat-10680	266	47	p.	p.	NOUN
easat-10680	266	48	2293302	2293302	NUM
easat-10680	266	49	,	,	PUNCT
easat-10680	266	50	2024	2024	NUM
easat-10680	266	51	.	.	PUNCT
easat-10680	267	1	https://doi.org/10.1080/23311975.2023.2293302	https://doi.org/10.1080/23311975.2023.2293302	PUNCT
easat-10680	268	1	[	[	X
easat-10680	268	2	8	8	NUM
easat-10680	268	3	]	]	X
easat-10680	268	4	oecd	oecd	PROPN
easat-10680	268	5	,	,	PUNCT
easat-10680	268	6	g20	g20	PROPN
easat-10680	268	7	/	/	SYM
easat-10680	268	8	oecd	oecd	PROPN
easat-10680	268	9	principles	principle	NOUN
easat-10680	268	10	of	of	ADP
easat-10680	268	11	corporate	corporate	ADJ
easat-10680	268	12	governance	governance	NOUN
easat-10680	268	13	.	.	PUNCT
easat-10680	269	1	paris	paris	PROPN
easat-10680	269	2	:	:	PUNCT
easat-10680	269	3	oecd	oecd	PROPN
easat-10680	269	4	publishing	publishing	NOUN
easat-10680	269	5	,	,	PUNCT
easat-10680	269	6	2021	2021	NUM
easat-10680	269	7	.	.	PUNCT
easat-10680	270	1	[	[	X
easat-10680	270	2	9	9	NUM
easat-10680	270	3	]	]	X
easat-10680	270	4	international	international	ADJ
easat-10680	270	5	finance	finance	NOUN
easat-10680	270	6	corporation	corporation	NOUN
easat-10680	270	7	(	(	PUNCT
easat-10680	270	8	ifc	ifc	NOUN
easat-10680	270	9	)	)	PUNCT
easat-10680	270	10	,	,	PUNCT
easat-10680	270	11	corporate	corporate	ADJ
easat-10680	270	12	governance	governance	NOUN
easat-10680	270	13	:	:	PUNCT
easat-10680	270	14	the	the	DET
easat-10680	270	15	ten	ten	NUM
easat-10680	270	16	principles	principle	NOUN
easat-10680	270	17	of	of	ADP
easat-10680	270	18	good	good	ADJ
easat-10680	270	19	governance	governance	NOUN
easat-10680	270	20	.	.	PUNCT
easat-10680	271	1	washington	washington	PROPN
easat-10680	271	2	,	,	PUNCT
easat-10680	271	3	dc	dc	PROPN
easat-10680	271	4	:	:	PUNCT
easat-10680	271	5	ifc	ifc	NOUN
easat-10680	271	6	,	,	PUNCT
easat-10680	271	7	2021	2021	NUM
easat-10680	271	8	.	.	PUNCT
easat-10680	272	1	[	[	X
easat-10680	272	2	10	10	NUM
easat-10680	272	3	]	]	X
easat-10680	272	4	h.	h.	PROPN
easat-10680	272	5	lu	lu	PROPN
easat-10680	272	6	,	,	PUNCT
easat-10680	272	7	"	"	PUNCT
easat-10680	272	8	the	the	DET
easat-10680	272	9	dynamics	dynamic	NOUN
easat-10680	272	10	of	of	ADP
easat-10680	272	11	esg	esg	PROPN
easat-10680	272	12	peer	peer	NOUN
easat-10680	272	13	pressure	pressure	NOUN
easat-10680	272	14	and	and	CCONJ
easat-10680	272	15	corporate	corporate	ADJ
easat-10680	272	16	sustainability	sustainability	NOUN
easat-10680	272	17	adoption	adoption	NOUN
easat-10680	272	18	,	,	PUNCT
easat-10680	272	19	"	"	PUNCT
easat-10680	272	20	business	business	NOUN
easat-10680	272	21	strategy	strategy	NOUN
easat-10680	272	22	and	and	CCONJ
easat-10680	272	23	the	the	DET
easat-10680	272	24	environment	environment	NOUN
easat-10680	272	25	,	,	PUNCT
easat-10680	272	26	vol	vol	NOUN
easat-10680	272	27	.	.	PROPN
easat-10680	272	28	33	33	NUM
easat-10680	272	29	,	,	PUNCT
easat-10680	272	30	no	no	INTJ
easat-10680	272	31	.	.	NOUN
easat-10680	272	32	2	2	NUM
easat-10680	272	33	,	,	PUNCT
easat-10680	272	34	pp	pp	ADJ
easat-10680	272	35	.	.	PUNCT
easat-10680	273	1	229–243	229–243	NUM
easat-10680	273	2	,	,	PUNCT
easat-10680	273	3	2024	2024	NUM
easat-10680	273	4	.	.	PUNCT
easat-10680	274	1	[	[	X
easat-10680	274	2	11	11	NUM
easat-10680	274	3	]	]	SYM
easat-10680	274	4	ojk	ojk	NOUN
easat-10680	274	5	,	,	PUNCT
easat-10680	274	6	sustainable	sustainable	ADJ
easat-10680	274	7	finance	finance	NOUN
easat-10680	274	8	roadmap	roadmap	NOUN
easat-10680	274	9	phase	phase	PROPN
easat-10680	274	10	ii	ii	PROPN
easat-10680	274	11	.	.	PUNCT
easat-10680	275	1	jakarta	jakarta	PROPN
easat-10680	275	2	,	,	PUNCT
easat-10680	275	3	indonesia	indonesia	PROPN
easat-10680	275	4	:	:	PUNCT
easat-10680	275	5	otoritas	otoritas	PROPN
easat-10680	275	6	jasa	jasa	PROPN
easat-10680	275	7	keuangan	keuangan	PROPN
easat-10680	275	8	,	,	PUNCT
easat-10680	275	9	2023	2023	NUM
easat-10680	275	10	.	.	PUNCT
easat-10680	276	1	[	[	X
easat-10680	276	2	12	12	NUM
easat-10680	276	3	]	]	PUNCT
easat-10680	276	4	r.	r.	PROPN
easat-10680	276	5	v.	v.	PROPN
easat-10680	276	6	aguilera	aguilera	PROPN
easat-10680	276	7	and	and	CCONJ
easat-10680	276	8	r.	r.	PROPN
easat-10680	276	9	crespi	crespi	PROPN
easat-10680	276	10	-	-	PUNCT
easat-10680	276	11	cladera	cladera	NOUN
easat-10680	276	12	,	,	PUNCT
easat-10680	276	13	"	"	PUNCT
easat-10680	276	14	global	global	ADJ
easat-10680	276	15	corporate	corporate	ADJ
easat-10680	276	16	governance	governance	NOUN
easat-10680	276	17	:	:	PUNCT
easat-10680	276	18	on	on	ADP
easat-10680	276	19	the	the	DET
easat-10680	276	20	relevance	relevance	NOUN
easat-10680	276	21	of	of	ADP
easat-10680	276	22	firms	firm	NOUN
easat-10680	276	23	’	’	PART
easat-10680	276	24	ownership	ownership	NOUN
easat-10680	276	25	structure	structure	NOUN
easat-10680	276	26	,	,	PUNCT
easat-10680	276	27	"	"	PUNCT
easat-10680	276	28	journal	journal	NOUN
easat-10680	276	29	of	of	ADP
easat-10680	276	30	world	world	PROPN
easat-10680	276	31	business	business	NOUN
easat-10680	276	32	,	,	PUNCT
easat-10680	276	33	vol	vol	NOUN
easat-10680	276	34	.	.	PROPN
easat-10680	277	1	51	51	NUM
easat-10680	277	2	,	,	PUNCT
easat-10680	277	3	no	no	INTJ
easat-10680	277	4	.	.	NOUN
easat-10680	277	5	1	1	NUM
easat-10680	277	6	,	,	PUNCT
easat-10680	277	7	pp	pp	ADJ
easat-10680	277	8	.	.	PUNCT
easat-10680	278	1	50	50	NUM
easat-10680	278	2	-	-	SYM
easat-10680	278	3	57	57	NUM
easat-10680	278	4	,	,	PUNCT
easat-10680	278	5	2016	2016	NUM
easat-10680	278	6	.	.	PUNCT
easat-10680	279	1	https://doi.org/10.1016/j.jwb.2015.10.003	https://doi.org/10.1016/j.jwb.2015.10.003	ADJ
easat-10680	279	2	[	[	X
easat-10680	279	3	13	13	NUM
easat-10680	279	4	]	]	PUNCT
easat-10680	280	1	n.	n.	NOUN
easat-10680	280	2	p.	p.	NOUN
easat-10680	280	3	p.	p.	NOUN
easat-10680	280	4	sari	sari	NOUN
easat-10680	280	5	and	and	CCONJ
easat-10680	280	6	r.	r.	PROPN
easat-10680	280	7	hudaya	hudaya	PROPN
easat-10680	280	8	,	,	PUNCT
easat-10680	280	9	"	"	PUNCT
easat-10680	280	10	the	the	DET
easat-10680	280	11	effect	effect	NOUN
easat-10680	280	12	of	of	ADP
easat-10680	280	13	good	good	ADJ
easat-10680	280	14	corporate	corporate	ADJ
easat-10680	280	15	governance	governance	NOUN
easat-10680	280	16	characteristics	characteristic	NOUN
easat-10680	280	17	on	on	ADP
easat-10680	280	18	carbon	carbon	NOUN
easat-10680	280	19	emission	emission	NOUN
easat-10680	280	20	disclosure	disclosure	NOUN
easat-10680	280	21	in	in	ADP
easat-10680	280	22	carbon	carbon	NOUN
easat-10680	280	23	intensive	intensive	ADJ
easat-10680	280	24	industry	industry	NOUN
easat-10680	280	25	,	,	PUNCT
easat-10680	280	26	"	"	PUNCT
easat-10680	280	27	asian	asian	ADJ
easat-10680	280	28	journal	journal	NOUN
easat-10680	280	29	of	of	ADP
easat-10680	280	30	management	management	NOUN
easat-10680	280	31	,	,	PUNCT
easat-10680	280	32	entrepreneurship	entrepreneurship	NOUN
easat-10680	280	33	and	and	CCONJ
easat-10680	280	34	social	social	ADJ
easat-10680	280	35	science	science	NOUN
easat-10680	280	36	,	,	PUNCT
easat-10680	280	37	vol	vol	NOUN
easat-10680	280	38	.	.	PROPN
easat-10680	281	1	3	3	NUM
easat-10680	281	2	,	,	PUNCT
easat-10680	281	3	no	no	INTJ
easat-10680	281	4	.	.	NOUN
easat-10680	281	5	04	04	NUM
easat-10680	281	6	,	,	PUNCT
easat-10680	281	7	pp	pp	ADJ
easat-10680	281	8	.	.	PUNCT
easat-10680	282	1	14441473	14441473	NUM
easat-10680	282	2	,	,	PUNCT
easat-10680	282	3	2023	2023	NUM
easat-10680	282	4	.	.	PUNCT
easat-10680	283	1	[	[	X
easat-10680	283	2	14	14	NUM
easat-10680	283	3	]	]	X
easat-10680	283	4	y.	y.	PROPN
easat-10680	283	5	chen	chen	PROPN
easat-10680	283	6	,	,	PUNCT
easat-10680	283	7	m.	m.	NOUN
easat-10680	283	8	hung	hung	PROPN
easat-10680	283	9	,	,	PUNCT
easat-10680	283	10	and	and	CCONJ
easat-10680	283	11	y.	y.	PROPN
easat-10680	283	12	wang	wang	PROPN
easat-10680	283	13	,	,	PUNCT
easat-10680	283	14	"	"	PUNCT
easat-10680	283	15	the	the	DET
easat-10680	283	16	effect	effect	NOUN
easat-10680	283	17	of	of	ADP
easat-10680	283	18	mandatory	mandatory	ADJ
easat-10680	283	19	csr	csr	NOUN
easat-10680	283	20	disclosure	disclosure	NOUN
easat-10680	283	21	on	on	ADP
easat-10680	283	22	firm	firm	ADJ
easat-10680	283	23	profitability	profitability	NOUN
easat-10680	283	24	and	and	CCONJ
easat-10680	283	25	social	social	ADJ
easat-10680	283	26	externalities	externality	NOUN
easat-10680	283	27	:	:	PUNCT
easat-10680	283	28	evidence	evidence	NOUN
easat-10680	283	29	from	from	ADP
easat-10680	283	30	china	china	PROPN
easat-10680	283	31	,	,	PUNCT
easat-10680	283	32	"	"	PUNCT
easat-10680	283	33	journal	journal	NOUN
easat-10680	283	34	of	of	ADP
easat-10680	283	35	accounting	accounting	NOUN
easat-10680	283	36	and	and	CCONJ
easat-10680	283	37	economics	economic	NOUN
easat-10680	283	38	,	,	PUNCT
easat-10680	283	39	vol	vol	NOUN
easat-10680	283	40	.	.	PROPN
easat-10680	284	1	73	73	NUM
easat-10680	284	2	,	,	PUNCT
easat-10680	284	3	no	no	INTJ
easat-10680	284	4	.	.	PUNCT
easat-10680	285	1	2–3	2–3	NUM
easat-10680	285	2	,	,	PUNCT
easat-10680	285	3	p.	p.	NOUN
easat-10680	285	4	101401	101401	NUM
easat-10680	285	5	,	,	PUNCT
easat-10680	285	6	2022	2022	NUM
easat-10680	285	7	.	.	PUNCT
easat-10680	286	1	[	[	X
easat-10680	286	2	15	15	NUM
easat-10680	286	3	]	]	X
easat-10680	286	4	a.	a.	NOUN
easat-10680	286	5	cortesi	cortesi	PROPN
easat-10680	286	6	and	and	CCONJ
easat-10680	286	7	l.	l.	PROPN
easat-10680	286	8	vena	vena	PROPN
easat-10680	286	9	,	,	PUNCT
easat-10680	286	10	"	"	PUNCT
easat-10680	286	11	disclosure	disclosure	NOUN
easat-10680	286	12	quality	quality	NOUN
easat-10680	286	13	under	under	ADP
easat-10680	286	14	integrated	integrated	ADJ
easat-10680	286	15	reporting	reporting	NOUN
easat-10680	286	16	:	:	PUNCT
easat-10680	286	17	a	a	DET
easat-10680	286	18	value	value	NOUN
easat-10680	286	19	relevance	relevance	NOUN
easat-10680	286	20	approach	approach	NOUN
easat-10680	286	21	,	,	PUNCT
easat-10680	286	22	"	"	PUNCT
easat-10680	286	23	journal	journal	NOUN
easat-10680	286	24	of	of	ADP
easat-10680	286	25	cleaner	clean	ADJ
easat-10680	286	26	production	production	NOUN
easat-10680	286	27	,	,	PUNCT
easat-10680	286	28	vol	vol	NOUN
easat-10680	286	29	.	.	NOUN
easat-10680	286	30	220	220	NUM
easat-10680	286	31	,	,	PUNCT
easat-10680	286	32	pp	pp	ADJ
easat-10680	286	33	.	.	PUNCT
easat-10680	287	1	745	745	NUM
easat-10680	287	2	-	-	SYM
easat-10680	287	3	755	755	NUM
easat-10680	287	4	,	,	PUNCT
easat-10680	287	5	2019	2019	NUM
easat-10680	287	6	.	.	PUNCT
easat-10680	288	1	[	[	X
easat-10680	288	2	16	16	NUM
easat-10680	288	3	]	]	PUNCT
easat-10680	288	4	s.	s.	PROPN
easat-10680	288	5	li	li	PROPN
easat-10680	288	6	,	,	PUNCT
easat-10680	288	7	q.	q.	PROPN
easat-10680	288	8	gong	gong	PROPN
easat-10680	288	9	,	,	PUNCT
easat-10680	288	10	and	and	CCONJ
easat-10680	288	11	y.	y.	PROPN
easat-10680	288	12	zhang	zhang	PROPN
easat-10680	288	13	,	,	PUNCT
easat-10680	288	14	"	"	PUNCT
easat-10680	288	15	regulatory	regulatory	ADJ
easat-10680	288	16	pressure	pressure	NOUN
easat-10680	288	17	,	,	PUNCT
easat-10680	288	18	corporate	corporate	ADJ
easat-10680	288	19	governance	governance	NOUN
easat-10680	288	20	,	,	PUNCT
easat-10680	288	21	and	and	CCONJ
easat-10680	288	22	esg	esg	NOUN
easat-10680	288	23	performance	performance	NOUN
easat-10680	288	24	,	,	PUNCT
easat-10680	288	25	"	"	PUNCT
easat-10680	288	26	business	business	NOUN
easat-10680	288	27	strategy	strategy	NOUN
easat-10680	288	28	and	and	CCONJ
easat-10680	288	29	the	the	DET
easat-10680	288	30	environment	environment	NOUN
easat-10680	288	31	,	,	PUNCT
easat-10680	288	32	vol	vol	NOUN
easat-10680	288	33	.	.	PROPN
easat-10680	289	1	32	32	NUM
easat-10680	289	2	,	,	PUNCT
easat-10680	289	3	no	no	INTJ
easat-10680	289	4	.	.	NOUN
easat-10680	289	5	3	3	NUM
easat-10680	289	6	,	,	PUNCT
easat-10680	289	7	pp	pp	ADJ
easat-10680	289	8	.	.	PUNCT
easat-10680	290	1	1123–1139	1123–1139	NUM
easat-10680	290	2	,	,	PUNCT
easat-10680	290	3	2023	2023	NUM
easat-10680	290	4	.	.	PUNCT
easat-10680	291	1	[	[	X
easat-10680	291	2	17	17	NUM
easat-10680	291	3	]	]	PUNCT
easat-10680	291	4	m.	m.	NOUN
easat-10680	291	5	azizul	azizul	ADJ
easat-10680	291	6	islam	islam	PROPN
easat-10680	291	7	and	and	CCONJ
easat-10680	291	8	c.	c.	PROPN
easat-10680	291	9	deegan	deegan	PROPN
easat-10680	291	10	,	,	PUNCT
easat-10680	291	11	"	"	PUNCT
easat-10680	291	12	motivations	motivation	NOUN
easat-10680	291	13	for	for	ADP
easat-10680	291	14	an	an	DET
easat-10680	291	15	organisation	organisation	NOUN
easat-10680	291	16	within	within	ADP
easat-10680	291	17	a	a	DET
easat-10680	291	18	developing	develop	VERB
easat-10680	291	19	country	country	NOUN
easat-10680	291	20	to	to	PART
easat-10680	291	21	report	report	VERB
easat-10680	291	22	social	social	ADJ
easat-10680	291	23	responsibility	responsibility	NOUN
easat-10680	291	24	information	information	NOUN
easat-10680	291	25	:	:	PUNCT
easat-10680	291	26	evidence	evidence	NOUN
easat-10680	291	27	from	from	ADP
easat-10680	291	28	bangladesh	bangladesh	NOUN
easat-10680	291	29	,	,	PUNCT
easat-10680	291	30	"	"	PUNCT
easat-10680	291	31	accounting	accounting	NOUN
easat-10680	291	32	,	,	PUNCT
easat-10680	291	33	auditing	auditing	NOUN
easat-10680	291	34	&	&	CCONJ
easat-10680	291	35	accountability	accountability	NOUN
easat-10680	291	36	journal	journal	NOUN
easat-10680	291	37	,	,	PUNCT
easat-10680	291	38	vol	vol	NOUN
easat-10680	291	39	.	.	PROPN
easat-10680	291	40	21	21	NUM
easat-10680	291	41	,	,	PUNCT
easat-10680	291	42	no	no	INTJ
easat-10680	291	43	.	.	NOUN
easat-10680	291	44	6	6	NUM
easat-10680	291	45	,	,	PUNCT
easat-10680	291	46	pp	pp	ADJ
easat-10680	291	47	.	.	PUNCT
easat-10680	292	1	850	850	NUM
easat-10680	292	2	-	-	SYM
easat-10680	292	3	874	874	NUM
easat-10680	292	4	,	,	PUNCT
easat-10680	292	5	2008	2008	NUM
easat-10680	292	6	.	.	PUNCT
easat-10680	293	1	https://doi.org/10.1108/09513570810893272	https://doi.org/10.1108/09513570810893272	VERB
easat-10680	294	1	[	[	X
easat-10680	294	2	18	18	NUM
easat-10680	294	3	]	]	PUNCT
easat-10680	294	4	z.	z.	PROPN
easat-10680	294	5	mahmood	mahmood	PROPN
easat-10680	294	6	,	,	PUNCT
easat-10680	294	7	r.	r.	PROPN
easat-10680	294	8	kouser	kouser	PROPN
easat-10680	294	9	,	,	PUNCT
easat-10680	294	10	and	and	CCONJ
easat-10680	294	11	m.	m.	PROPN
easat-10680	294	12	a.	a.	PROPN
easat-10680	294	13	qureshi	qureshi	PROPN
easat-10680	294	14	,	,	PUNCT
easat-10680	294	15	"	"	PUNCT
easat-10680	294	16	do	do	AUX
easat-10680	294	17	industrial	industrial	ADJ
easat-10680	294	18	associations	association	NOUN
easat-10680	294	19	promote	promote	VERB
easat-10680	294	20	sustainability	sustainability	NOUN
easat-10680	294	21	disclosure	disclosure	NOUN
easat-10680	294	22	?	?	PUNCT
easat-10680	295	1	evidence	evidence	NOUN
easat-10680	295	2	from	from	ADP
easat-10680	295	3	emerging	emerge	VERB
easat-10680	295	4	economies	economy	NOUN
easat-10680	295	5	,	,	PUNCT
easat-10680	295	6	"	"	PUNCT
easat-10680	295	7	journal	journal	NOUN
easat-10680	295	8	of	of	ADP
easat-10680	295	9	business	business	NOUN
easat-10680	295	10	ethics	ethic	NOUN
easat-10680	295	11	,	,	PUNCT
easat-10680	295	12	vol	vol	NOUN
easat-10680	295	13	.	.	PROPN
easat-10680	295	14	179	179	NUM
easat-10680	295	15	,	,	PUNCT
easat-10680	295	16	no	no	INTJ
easat-10680	295	17	.	.	NOUN
easat-10680	295	18	2	2	NUM
easat-10680	295	19	,	,	PUNCT
easat-10680	295	20	pp	pp	ADJ
easat-10680	295	21	.	.	PUNCT
easat-10680	296	1	389–408	389–408	NUM
easat-10680	296	2	,	,	PUNCT
easat-10680	296	3	2022	2022	NUM
easat-10680	296	4	.	.	PUNCT
easat-10680	297	1	[	[	X
easat-10680	297	2	19	19	NUM
easat-10680	297	3	]	]	X
easat-10680	297	4	j.	j.	PROPN
easat-10680	297	5	yu	yu	PROPN
easat-10680	297	6	and	and	CCONJ
easat-10680	297	7	t.	t.	PROPN
easat-10680	297	8	t.	t.	PROPN
easat-10680	297	9	luu	luu	PROPN
easat-10680	297	10	,	,	PUNCT
easat-10680	297	11	"	"	PUNCT
easat-10680	297	12	industrial	industrial	ADJ
easat-10680	297	13	associations	association	NOUN
easat-10680	297	14	and	and	CCONJ
easat-10680	297	15	esg	esg	NOUN
easat-10680	297	16	reporting	reporting	NOUN
easat-10680	297	17	:	:	PUNCT
easat-10680	297	18	evidence	evidence	NOUN
easat-10680	297	19	from	from	ADP
easat-10680	297	20	asean	asean	ADJ
easat-10680	297	21	,	,	PUNCT
easat-10680	297	22	"	"	PUNCT
easat-10680	297	23	journal	journal	NOUN
easat-10680	297	24	of	of	ADP
easat-10680	297	25	cleaner	clean	ADJ
easat-10680	297	26	production	production	NOUN
easat-10680	297	27	,	,	PUNCT
easat-10680	297	28	vol	vol	NOUN
easat-10680	297	29	.	.	PROPN
easat-10680	297	30	390	390	NUM
easat-10680	297	31	,	,	PUNCT
easat-10680	297	32	p.	p.	NOUN
easat-10680	297	33	136092	136092	NUM
easat-10680	297	34	,	,	PUNCT
easat-10680	297	35	2024	2024	NUM
easat-10680	297	36	.	.	PUNCT
easat-10680	298	1	[	[	X
easat-10680	298	2	20	20	NUM
easat-10680	298	3	]	]	X
easat-10680	298	4	global	global	ADJ
easat-10680	298	5	reporting	reporting	NOUN
easat-10680	298	6	initiative	initiative	NOUN
easat-10680	298	7	(	(	PUNCT
easat-10680	298	8	gri	gri	PROPN
easat-10680	298	9	)	)	PUNCT
easat-10680	298	10	,	,	PUNCT
easat-10680	298	11	gri	gri	PROPN
easat-10680	298	12	standards	standard	NOUN
easat-10680	298	13	.	.	PUNCT
easat-10680	299	1	amsterdam	amsterdam	PROPN
easat-10680	299	2	,	,	PUNCT
easat-10680	299	3	netherlands	netherlands	PROPN
easat-10680	299	4	:	:	PUNCT
easat-10680	299	5	gri	gri	NOUN
easat-10680	299	6	,	,	PUNCT
easat-10680	299	7	2021	2021	NUM
easat-10680	299	8	.	.	PUNCT
easat-10680	300	1	[	[	X
easat-10680	300	2	21	21	NUM
easat-10680	300	3	]	]	X
easat-10680	300	4	international	international	ADJ
easat-10680	300	5	sustainability	sustainability	NOUN
easat-10680	300	6	standards	standard	NOUN
easat-10680	300	7	board	board	NOUN
easat-10680	300	8	(	(	PUNCT
easat-10680	300	9	issb	issb	NOUN
easat-10680	300	10	)	)	PUNCT
easat-10680	300	11	,	,	PUNCT
easat-10680	300	12	sustainability	sustainability	NOUN
easat-10680	300	13	disclosure	disclosure	NOUN
easat-10680	300	14	standards	standard	NOUN
easat-10680	300	15	.	.	PUNCT
easat-10680	301	1	london	london	PROPN
easat-10680	301	2	,	,	PUNCT
easat-10680	301	3	uk	uk	PROPN
easat-10680	301	4	:	:	PUNCT
easat-10680	301	5	ifrs	ifrs	PROPN
easat-10680	301	6	foundation	foundation	PROPN
easat-10680	301	7	,	,	PUNCT
easat-10680	301	8	2023	2023	NUM
easat-10680	301	9	.	.	PUNCT
easat-10680	302	1	[	[	X
easat-10680	302	2	22	22	NUM
easat-10680	302	3	]	]	PUNCT
easat-10680	302	4	m.	m.	NOUN
easat-10680	302	5	khan	khan	PROPN
easat-10680	302	6	,	,	PUNCT
easat-10680	302	7	g.	g.	PROPN
easat-10680	302	8	serafeim	serafeim	PROPN
easat-10680	302	9	,	,	PUNCT
easat-10680	302	10	and	and	CCONJ
easat-10680	302	11	a.	a.	PROPN
easat-10680	302	12	yoon	yoon	PROPN
easat-10680	302	13	,	,	PUNCT
easat-10680	302	14	"	"	PUNCT
easat-10680	302	15	corporate	corporate	ADJ
easat-10680	302	16	sustainability	sustainability	NOUN
easat-10680	302	17	:	:	PUNCT
easat-10680	302	18	first	first	ADJ
easat-10680	302	19	evidence	evidence	NOUN
easat-10680	302	20	on	on	ADP
easat-10680	302	21	materiality	materiality	NOUN
easat-10680	302	22	,	,	PUNCT
easat-10680	302	23	"	"	PUNCT
easat-10680	302	24	the	the	DET
easat-10680	302	25	accounting	accounting	NOUN
easat-10680	302	26	review	review	NOUN
easat-10680	302	27	,	,	PUNCT
easat-10680	302	28	vol	vol	NOUN
easat-10680	302	29	.	.	PROPN
easat-10680	302	30	91	91	NUM
easat-10680	302	31	,	,	PUNCT
easat-10680	302	32	no	no	INTJ
easat-10680	302	33	.	.	NOUN
easat-10680	302	34	6	6	NUM
easat-10680	302	35	,	,	PUNCT
easat-10680	302	36	pp	pp	ADJ
easat-10680	302	37	.	.	PUNCT
easat-10680	303	1	1697	1697	NUM
easat-10680	303	2	-	-	SYM
easat-10680	303	3	1724	1724	NUM
easat-10680	303	4	,	,	PUNCT
easat-10680	303	5	2016	2016	NUM
easat-10680	303	6	.	.	PUNCT
easat-10680	304	1	https://doi.org/10.2308/accr-51383	https://doi.org/10.2308/accr-51383	PROPN
easat-10680	304	2	[	[	X
easat-10680	304	3	23	23	NUM
easat-10680	304	4	]	]	PUNCT
easat-10680	304	5	m.	m.	NOUN
easat-10680	304	6	v.	v.	ADP
easat-10680	304	7	nguyen	nguyen	PROPN
easat-10680	304	8	and	and	CCONJ
easat-10680	304	9	k.	k.	PROPN
easat-10680	304	10	duy	duy	PROPN
easat-10680	304	11	ha	ha	INTJ
easat-10680	304	12	,	,	PUNCT
easat-10680	304	13	"	"	PUNCT
easat-10680	304	14	investigation	investigation	NOUN
easat-10680	304	15	of	of	ADP
easat-10680	304	16	factors	factor	NOUN
easat-10680	304	17	affecting	affect	VERB
easat-10680	304	18	the	the	DET
easat-10680	304	19	readiness	readiness	NOUN
easat-10680	304	20	for	for	ADP
easat-10680	304	21	the	the	DET
easat-10680	304	22	adoption	adoption	NOUN
easat-10680	304	23	of	of	ADP
easat-10680	304	24	sustainable	sustainable	ADJ
easat-10680	304	25	building	building	NOUN
easat-10680	304	26	materials	material	NOUN
easat-10680	304	27	,	,	PUNCT
easat-10680	304	28	"	"	PUNCT
easat-10680	304	29	engineering	engineering	NOUN
easat-10680	304	30	,	,	PUNCT
easat-10680	304	31	construction	construction	NOUN
easat-10680	304	32	and	and	CCONJ
easat-10680	304	33	architectural	architectural	ADJ
easat-10680	304	34	management	management	NOUN
easat-10680	304	35	,	,	PUNCT
easat-10680	304	36	2024	2024	NUM
easat-10680	304	37	.	.	PUNCT
easat-10680	305	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-10680	305	2	https://www.globalreporting.org/	https://www.globalreporting.org/	NOUN
easat-10680	305	3	https://doi.org/10.1016/j.irfa.2024.103759	https://doi.org/10.1016/j.irfa.2024.103759	PROPN
easat-10680	305	4	https://doi.org/10.3390/su17136123	https://doi.org/10.3390/su17136123	PROPN
easat-10680	305	5	https://doi.org/10.1080/23311975.2023.2293302	https://doi.org/10.1080/23311975.2023.2293302	PUNCT
easat-10680	305	6	https://doi.org/10.1016/j.jwb.2015.10.003	https://doi.org/10.1016/j.jwb.2015.10.003	PROPN
easat-10680	305	7	https://doi.org/10.1108/09513570810893272	https://doi.org/10.1108/09513570810893272	PROPN
easat-10680	305	8	https://doi.org/10.2308/accr-51383	https://doi.org/10.2308/accr-51383	PROPN
easat-10680	305	9	1471	1471	NUM
easat-10680	305	10	edelweiss	edelweiss	PROPN
easat-10680	305	11	applied	apply	VERB
easat-10680	305	12	science	science	NOUN
easat-10680	305	13	and	and	CCONJ
easat-10680	305	14	technology	technology	NOUN
easat-10680	305	15	issn	issn	PROPN
easat-10680	305	16	:	:	PUNCT
easat-10680	305	17	2576	2576	NUM
easat-10680	305	18	-	-	SYM
easat-10680	305	19	8484	8484	NUM
easat-10680	305	20	vol	vol	NOUN
easat-10680	305	21	.	.	PROPN
easat-10680	306	1	9	9	NUM
easat-10680	306	2	,	,	PUNCT
easat-10680	306	3	no	no	INTJ
easat-10680	306	4	.	.	NOUN
easat-10680	306	5	10	10	NUM
easat-10680	306	6	:	:	SYM
easat-10680	306	7	1459	1459	NUM
easat-10680	306	8	-	-	SYM
easat-10680	306	9	1471	1471	NUM
easat-10680	306	10	,	,	PUNCT
easat-10680	306	11	2025	2025	NUM
easat-10680	306	12	doi	doi	NOUN
easat-10680	306	13	:	:	PUNCT
easat-10680	306	14	10.55214/2576	10.55214/2576	NUM
easat-10680	306	15	-	-	SYM
easat-10680	306	16	8484.v9i10.10680	8484.v9i10.10680	NUM
easat-10680	306	17	©	©	PROPN
easat-10680	306	18	2025	2025	NUM
easat-10680	306	19	by	by	ADP
easat-10680	306	20	the	the	DET
easat-10680	306	21	authors	author	NOUN
easat-10680	306	22	;	;	PUNCT
easat-10680	306	23	licensee	licensee	PROPN
easat-10680	306	24	learning	learning	NOUN
easat-10680	306	25	gate	gate	NOUN
easat-10680	307	1	[	[	X
easat-10680	307	2	24	24	NUM
easat-10680	307	3	]	]	PUNCT
easat-10680	307	4	a.	a.	NOUN
easat-10680	307	5	rahman	rahman	PROPN
easat-10680	307	6	,	,	PUNCT
easat-10680	307	7	a.	a.	NOUN
easat-10680	307	8	raj	raj	PROPN
easat-10680	307	9	,	,	PUNCT
easat-10680	307	10	p.	p.	NOUN
easat-10680	307	11	tomy	tomy	NOUN
easat-10680	307	12	,	,	PUNCT
easat-10680	307	13	and	and	CCONJ
easat-10680	307	14	m.	m.	PROPN
easat-10680	307	15	s.	s.	PROPN
easat-10680	307	16	hameed	hameed	PROPN
easat-10680	307	17	,	,	PUNCT
easat-10680	307	18	"	"	PUNCT
easat-10680	307	19	a	a	DET
easat-10680	307	20	comprehensive	comprehensive	ADJ
easat-10680	307	21	bibliometric	bibliometric	ADJ
easat-10680	307	22	and	and	CCONJ
easat-10680	307	23	content	content	ADJ
easat-10680	307	24	analysis	analysis	NOUN
easat-10680	307	25	of	of	ADP
easat-10680	307	26	artificial	artificial	ADJ
easat-10680	307	27	intelligence	intelligence	NOUN
easat-10680	307	28	in	in	ADP
easat-10680	307	29	language	language	NOUN
easat-10680	307	30	learning	learning	NOUN
easat-10680	307	31	:	:	PUNCT
easat-10680	307	32	tracing	trace	VERB
easat-10680	307	33	between	between	ADP
easat-10680	307	34	the	the	DET
easat-10680	307	35	years	year	NOUN
easat-10680	307	36	2017	2017	NUM
easat-10680	307	37	and	and	CCONJ
easat-10680	307	38	2023	2023	NUM
easat-10680	307	39	,	,	PUNCT
easat-10680	307	40	"	"	PUNCT
easat-10680	307	41	artificial	artificial	ADJ
easat-10680	307	42	intelligence	intelligence	NOUN
easat-10680	307	43	review	review	NOUN
easat-10680	307	44	,	,	PUNCT
easat-10680	307	45	vol	vol	NOUN
easat-10680	307	46	.	.	PROPN
easat-10680	307	47	57	57	NUM
easat-10680	307	48	,	,	PUNCT
easat-10680	307	49	no	no	INTJ
easat-10680	307	50	.	.	NOUN
easat-10680	307	51	4	4	NUM
easat-10680	307	52	,	,	PUNCT
easat-10680	307	53	p.	p.	NOUN
easat-10680	307	54	107	107	NUM
easat-10680	307	55	,	,	PUNCT
easat-10680	307	56	2024	2024	NUM
easat-10680	307	57	.	.	PUNCT
easat-10680	308	1	[	[	X
easat-10680	308	2	25	25	NUM
easat-10680	308	3	]	]	PUNCT
easat-10680	308	4	p.	p.	NOUN
easat-10680	308	5	j.	j.	PROPN
easat-10680	308	6	dimaggio	dimaggio	PROPN
easat-10680	308	7	and	and	CCONJ
easat-10680	308	8	w.	w.	PROPN
easat-10680	308	9	w.	w.	PROPN
easat-10680	308	10	powell	powell	PROPN
easat-10680	308	11	,	,	PUNCT
easat-10680	308	12	"	"	PUNCT
easat-10680	308	13	the	the	DET
easat-10680	308	14	iron	iron	NOUN
easat-10680	308	15	cage	cage	NOUN
easat-10680	308	16	revisited	revisit	VERB
easat-10680	308	17	:	:	PUNCT
easat-10680	308	18	institutional	institutional	ADJ
easat-10680	308	19	isomorphism	isomorphism	NOUN
easat-10680	308	20	and	and	CCONJ
easat-10680	308	21	collective	collective	ADJ
easat-10680	308	22	rationality	rationality	NOUN
easat-10680	308	23	in	in	ADP
easat-10680	308	24	organizational	organizational	ADJ
easat-10680	308	25	fields	field	NOUN
easat-10680	308	26	,	,	PUNCT
easat-10680	308	27	"	"	PUNCT
easat-10680	308	28	american	american	ADJ
easat-10680	308	29	sociological	sociological	ADJ
easat-10680	308	30	review	review	PROPN
easat-10680	308	31	,	,	PUNCT
easat-10680	308	32	vol	vol	NOUN
easat-10680	308	33	.	.	PROPN
easat-10680	309	1	48	48	NUM
easat-10680	309	2	,	,	PUNCT
easat-10680	309	3	no	no	INTJ
easat-10680	309	4	.	.	NOUN
easat-10680	309	5	2	2	NUM
easat-10680	309	6	,	,	PUNCT
easat-10680	309	7	pp	pp	ADJ
easat-10680	309	8	.	.	PUNCT
easat-10680	310	1	147	147	NUM
easat-10680	310	2	-	-	SYM
easat-10680	310	3	160	160	NUM
easat-10680	310	4	,	,	PUNCT
easat-10680	310	5	1983	1983	NUM
easat-10680	310	6	.	.	PUNCT
easat-10680	311	1	https://doi.org/10.2307/2095101	https://doi.org/10.2307/2095101	PRON
easat-10680	312	1	[	[	X
easat-10680	312	2	26	26	NUM
easat-10680	312	3	]	]	PUNCT
easat-10680	312	4	r.	r.	PROPN
easat-10680	312	5	e.	e.	PROPN
easat-10680	312	6	freeman	freeman	PROPN
easat-10680	312	7	,	,	PUNCT
easat-10680	312	8	strategic	strategic	ADJ
easat-10680	312	9	management	management	NOUN
easat-10680	312	10	:	:	PUNCT
easat-10680	312	11	a	a	DET
easat-10680	312	12	stakeholder	stakeholder	NOUN
easat-10680	312	13	approach	approach	NOUN
easat-10680	312	14	.	.	PUNCT
easat-10680	313	1	boston	boston	PROPN
easat-10680	313	2	:	:	PUNCT
easat-10680	313	3	pitman	pitman	NOUN
easat-10680	313	4	,	,	PUNCT
easat-10680	313	5	1984	1984	NUM
easat-10680	313	6	.	.	PUNCT
easat-10680	314	1	[	[	X
easat-10680	314	2	27	27	NUM
easat-10680	314	3	]	]	X
easat-10680	314	4	i.	i.	PROPN
easat-10680	314	5	m.	m.	PROPN
easat-10680	314	6	garcia	garcia	PROPN
easat-10680	314	7	-	-	PUNCT
easat-10680	314	8	sánchez	sánchez	PROPN
easat-10680	314	9	,	,	PUNCT
easat-10680	314	10	j.	j.	PROPN
easat-10680	314	11	v.	v.	PROPN
easat-10680	314	12	frias	frias	PROPN
easat-10680	314	13	-	-	PUNCT
easat-10680	314	14	aceituno	aceituno	PROPN
easat-10680	314	15	,	,	PUNCT
easat-10680	314	16	and	and	CCONJ
easat-10680	314	17	l.	l.	PROPN
easat-10680	314	18	rodriguez	rodriguez	PROPN
easat-10680	314	19	-	-	PUNCT
easat-10680	314	20	ariza	ariza	PROPN
easat-10680	314	21	,	,	PUNCT
easat-10680	314	22	"	"	PUNCT
easat-10680	314	23	regulatory	regulatory	ADJ
easat-10680	314	24	pressure	pressure	NOUN
easat-10680	314	25	and	and	CCONJ
easat-10680	314	26	sustainability	sustainability	NOUN
easat-10680	314	27	reporting	reporting	NOUN
easat-10680	314	28	:	:	PUNCT
easat-10680	314	29	the	the	DET
easat-10680	314	30	moderating	moderate	VERB
easat-10680	314	31	role	role	NOUN
easat-10680	314	32	of	of	ADP
easat-10680	314	33	governance	governance	NOUN
easat-10680	314	34	,	,	PUNCT
easat-10680	314	35	"	"	PUNCT
easat-10680	314	36	journal	journal	NOUN
easat-10680	314	37	of	of	ADP
easat-10680	314	38	cleaner	clean	ADJ
easat-10680	314	39	production	production	NOUN
easat-10680	314	40	,	,	PUNCT
easat-10680	314	41	vol	vol	NOUN
easat-10680	314	42	.	.	PROPN
easat-10680	314	43	397	397	NUM
easat-10680	314	44	,	,	PUNCT
easat-10680	314	45	p.	p.	NOUN
easat-10680	314	46	136509	136509	NUM
easat-10680	314	47	,	,	PUNCT
easat-10680	314	48	2023	2023	NUM
easat-10680	314	49	.	.	PUNCT
easat-10680	315	1	[	[	X
easat-10680	315	2	28	28	NUM
easat-10680	315	3	]	]	X
easat-10680	315	4	m.	m.	NOUN
easat-10680	315	5	c.	c.	PROPN
easat-10680	315	6	suchman	suchman	NOUN
easat-10680	315	7	,	,	PUNCT
easat-10680	315	8	"	"	PUNCT
easat-10680	315	9	managing	manage	VERB
easat-10680	315	10	legitimacy	legitimacy	NOUN
easat-10680	315	11	:	:	PUNCT
easat-10680	315	12	strategic	strategic	ADJ
easat-10680	315	13	and	and	CCONJ
easat-10680	315	14	institutional	institutional	ADJ
easat-10680	315	15	approaches	approach	NOUN
easat-10680	315	16	,	,	PUNCT
easat-10680	315	17	"	"	PUNCT
easat-10680	315	18	academy	academy	NOUN
easat-10680	315	19	of	of	ADP
easat-10680	315	20	management	management	PROPN
easat-10680	315	21	review	review	PROPN
easat-10680	315	22	,	,	PUNCT
easat-10680	315	23	vol	vol	NOUN
easat-10680	315	24	.	.	PROPN
easat-10680	315	25	20	20	NUM
easat-10680	315	26	,	,	PUNCT
easat-10680	315	27	no	no	INTJ
easat-10680	315	28	.	.	NOUN
easat-10680	315	29	3	3	NUM
easat-10680	315	30	,	,	PUNCT
easat-10680	315	31	pp	pp	ADJ
easat-10680	315	32	.	.	PUNCT
easat-10680	316	1	571	571	NUM
easat-10680	316	2	-	-	SYM
easat-10680	316	3	610	610	NUM
easat-10680	316	4	,	,	PUNCT
easat-10680	316	5	1995	1995	NUM
easat-10680	316	6	.	.	PUNCT
easat-10680	317	1	https://doi.org/10.5465/amr.1995.9508080331	https://doi.org/10.5465/amr.1995.9508080331	ADJ
easat-10680	317	2	https://doi.org/10.2307/2095101	https://doi.org/10.2307/2095101	NOUN
easat-10680	317	3	https://doi.org/10.5465/amr.1995.9508080331	https://doi.org/10.5465/amr.1995.9508080331	NOUN