id	sid	tid	token	lemma	pos
easat-11494	1	1	edelweiss	edelweiss	PROPN
easat-11494	1	2	applied	apply	VERB
easat-11494	1	3	science	science	NOUN
easat-11494	1	4	and	and	CCONJ
easat-11494	1	5	technology	technology	NOUN
easat-11494	1	6	issn	issn	PROPN
easat-11494	1	7	:	:	PUNCT
easat-11494	1	8	2576	2576	NUM
easat-11494	1	9	-	-	SYM
easat-11494	1	10	8484	8484	NUM
easat-11494	1	11	vol	vol	NOUN
easat-11494	1	12	.	.	PROPN
easat-11494	2	1	10	10	NUM
easat-11494	2	2	,	,	PUNCT
easat-11494	2	3	no	no	INTJ
easat-11494	2	4	.	.	NOUN
easat-11494	2	5	1	1	NUM
easat-11494	2	6	,	,	PUNCT
easat-11494	2	7	77	77	NUM
easat-11494	2	8	-	-	SYM
easat-11494	2	9	92	92	NUM
easat-11494	2	10	2026	2026	NUM
easat-11494	2	11	publisher	publisher	NOUN
easat-11494	2	12	:	:	PUNCT
easat-11494	2	13	learning	learn	VERB
easat-11494	2	14	gate	gate	NOUN
easat-11494	2	15	doi	doi	PROPN
easat-11494	2	16	:	:	PUNCT
easat-11494	2	17	10.55214/2576	10.55214/2576	NUM
easat-11494	2	18	-	-	PUNCT
easat-11494	2	19	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	2	20	©	©	PROPN
easat-11494	2	21	2026	2026	NUM
easat-11494	2	22	by	by	ADP
easat-11494	2	23	the	the	DET
easat-11494	2	24	authors	author	NOUN
easat-11494	2	25	;	;	PUNCT
easat-11494	3	1	licensee	licensee	PROPN
easat-11494	3	2	learning	learning	NOUN
easat-11494	3	3	gate	gate	NOUN
easat-11494	3	4	©	©	PROPN
easat-11494	3	5	2026	2026	NUM
easat-11494	3	6	by	by	ADP
easat-11494	3	7	the	the	DET
easat-11494	3	8	authors	author	NOUN
easat-11494	3	9	;	;	PUNCT
easat-11494	3	10	licensee	licensee	PROPN
easat-11494	3	11	learning	learning	NOUN
easat-11494	3	12	gate	gate	NOUN
easat-11494	3	13	history	history	NOUN
easat-11494	3	14	:	:	PUNCT
easat-11494	3	15	received	receive	VERB
easat-11494	3	16	:	:	PUNCT
easat-11494	3	17	10	10	NUM
easat-11494	3	18	october	october	NOUN
easat-11494	3	19	2025	2025	NUM
easat-11494	3	20	;	;	PUNCT
easat-11494	3	21	revised	revise	VERB
easat-11494	3	22	:	:	PUNCT
easat-11494	3	23	27	27	NUM
easat-11494	3	24	november	november	NOUN
easat-11494	3	25	2025	2025	NUM
easat-11494	3	26	;	;	PUNCT
easat-11494	3	27	accepted	accept	VERB
easat-11494	3	28	:	:	PUNCT
easat-11494	3	29	3	3	NUM
easat-11494	3	30	december	december	PROPN
easat-11494	3	31	2025	2025	NUM
easat-11494	3	32	;	;	PUNCT
easat-11494	3	33	published	publish	VERB
easat-11494	3	34	:	:	PUNCT
easat-11494	3	35	1	1	NUM
easat-11494	3	36	january	january	PROPN
easat-11494	3	37	2026	2026	NUM
easat-11494	3	38	*	*	PUNCT
easat-11494	3	39	correspondence	correspondence	NOUN
easat-11494	3	40	:	:	PUNCT
easat-11494	3	41	nguyenthanhvu@tueba.edu.vn	nguyenthanhvu@tueba.edu.vn	ADJ
easat-11494	3	42	drivers	driver	NOUN
easat-11494	3	43	of	of	ADP
easat-11494	3	44	social	social	ADJ
easat-11494	3	45	responsibility	responsibility	NOUN
easat-11494	3	46	accounting	account	VERB
easat-11494	3	47	adoption	adoption	NOUN
easat-11494	3	48	in	in	ADP
easat-11494	3	49	vietnam	vietnam	PROPN
easat-11494	3	50	’s	’s	PART
easat-11494	3	51	coal	coal	NOUN
easat-11494	3	52	industry	industry	NOUN
easat-11494	3	53	:	:	PUNCT
easat-11494	3	54	empirical	empirical	ADJ
easat-11494	3	55	evidence	evidence	NOUN
easat-11494	3	56	from	from	ADP
easat-11494	3	57	23	23	NUM
easat-11494	3	58	enterprises	enterprise	NOUN
easat-11494	3	59	amid	amid	ADP
easat-11494	3	60	the	the	DET
easat-11494	3	61	energy	energy	NOUN
easat-11494	3	62	transition	transition	NOUN
easat-11494	3	63	nguyen	nguyen	PROPN
easat-11494	3	64	thanh	thanh	PROPN
easat-11494	3	65	vu1	vu1	PROPN
easat-11494	3	66	*	*	PROPN
easat-11494	3	67	,	,	PUNCT
easat-11494	3	68	pham	pham	PROPN
easat-11494	3	69	thi	thi	PROPN
easat-11494	3	70	thu	thu	PROPN
easat-11494	3	71	hoai2	hoai2	PROPN
easat-11494	4	1	1thai	1thai	NUM
easat-11494	4	2	nguyen	nguyen	PROPN
easat-11494	4	3	university	university	PROPN
easat-11494	4	4	of	of	ADP
easat-11494	4	5	economics	economics	PROPN
easat-11494	4	6	and	and	CCONJ
easat-11494	4	7	business	business	PROPN
easat-11494	4	8	administration	administration	PROPN
easat-11494	4	9	,	,	PUNCT
easat-11494	4	10	thai	thai	PROPN
easat-11494	4	11	nguyen	nguyen	PROPN
easat-11494	4	12	,	,	PUNCT
easat-11494	4	13	vietnam	vietnam	PROPN
easat-11494	4	14	;	;	PUNCT
easat-11494	4	15	nguyenthanhvu@tueba.edu.vn	nguyenthanhvu@tueba.edu.vn	NOUN
easat-11494	4	16	(	(	PUNCT
easat-11494	4	17	n.t.v	n.t.v	ADJ
easat-11494	4	18	.	.	PUNCT
easat-11494	4	19	)	)	PUNCT
easat-11494	4	20	.	.	PUNCT
easat-11494	5	1	2institute	2institute	NUM
easat-11494	5	2	of	of	ADP
easat-11494	5	3	accounting	accounting	NOUN
easat-11494	5	4	and	and	CCONJ
easat-11494	5	5	auditing	auditing	NOUN
easat-11494	5	6	,	,	PUNCT
easat-11494	5	7	thuongmai	thuongmai	PROPN
easat-11494	5	8	university	university	PROPN
easat-11494	5	9	,	,	PUNCT
easat-11494	5	10	hanoi	hanoi	PROPN
easat-11494	5	11	,	,	PUNCT
easat-11494	5	12	vietnam	vietnam	PROPN
easat-11494	5	13	;	;	PUNCT
easat-11494	5	14	hoai.phamtkpt@tmu.edu.vn	hoai.phamtkpt@tmu.edu.vn	X
easat-11494	5	15	(	(	PUNCT
easat-11494	5	16	p.t.h	p.t.h	NOUN
easat-11494	5	17	.	.	PUNCT
easat-11494	5	18	)	)	PUNCT
easat-11494	5	19	.	.	PUNCT
easat-11494	6	1	abstract	abstract	ADV
easat-11494	6	2	:	:	PUNCT
easat-11494	6	3	amid	amid	ADP
easat-11494	6	4	accelerating	accelerate	VERB
easat-11494	6	5	global	global	ADJ
easat-11494	6	6	commitments	commitment	NOUN
easat-11494	6	7	to	to	ADP
easat-11494	6	8	the	the	DET
easat-11494	6	9	green	green	ADJ
easat-11494	6	10	transition	transition	NOUN
easat-11494	6	11	and	and	CCONJ
easat-11494	6	12	sustainable	sustainable	ADJ
easat-11494	6	13	corporate	corporate	ADJ
easat-11494	6	14	governance	governance	NOUN
easat-11494	6	15	,	,	PUNCT
easat-11494	6	16	coal	coal	NOUN
easat-11494	6	17	mining	mining	NOUN
easat-11494	6	18	enterprises	enterprise	NOUN
easat-11494	6	19	,	,	PUNCT
easat-11494	6	20	one	one	NUM
easat-11494	6	21	of	of	ADP
easat-11494	6	22	the	the	DET
easat-11494	6	23	most	most	ADV
easat-11494	6	24	environmentally	environmentally	ADV
easat-11494	6	25	intensive	intensive	ADJ
easat-11494	6	26	sectors	sector	NOUN
easat-11494	6	27	,	,	PUNCT
easat-11494	6	28	face	face	VERB
easat-11494	6	29	increasing	increase	VERB
easat-11494	6	30	pressure	pressure	NOUN
easat-11494	6	31	to	to	PART
easat-11494	6	32	internalize	internalize	VERB
easat-11494	6	33	socio	socio	NOUN
easat-11494	6	34	-	-	PUNCT
easat-11494	6	35	environmental	environmental	ADJ
easat-11494	6	36	responsibilities	responsibility	NOUN
easat-11494	6	37	.	.	PUNCT
easat-11494	7	1	social	social	ADJ
easat-11494	7	2	responsibility	responsibility	NOUN
easat-11494	7	3	accounting	account	VERB
easat-11494	7	4	(	(	PUNCT
easat-11494	7	5	sra	sra	PROPN
easat-11494	7	6	)	)	PUNCT
easat-11494	7	7	,	,	PUNCT
easat-11494	7	8	defined	define	VERB
easat-11494	7	9	as	as	ADP
easat-11494	7	10	an	an	DET
easat-11494	7	11	accounting	accounting	NOUN
easat-11494	7	12	approach	approach	NOUN
easat-11494	7	13	that	that	PRON
easat-11494	7	14	identifies	identifie	NOUN
easat-11494	7	15	,	,	PUNCT
easat-11494	7	16	measures	measure	NOUN
easat-11494	7	17	,	,	PUNCT
easat-11494	7	18	and	and	CCONJ
easat-11494	7	19	reports	report	VERB
easat-11494	7	20	social	social	ADJ
easat-11494	7	21	and	and	CCONJ
easat-11494	7	22	environmental	environmental	ADJ
easat-11494	7	23	impacts	impact	NOUN
easat-11494	7	24	,	,	PUNCT
easat-11494	7	25	has	have	AUX
easat-11494	7	26	become	become	VERB
easat-11494	7	27	a	a	DET
easat-11494	7	28	key	key	ADJ
easat-11494	7	29	mechanism	mechanism	NOUN
easat-11494	7	30	supporting	support	VERB
easat-11494	7	31	transparency	transparency	NOUN
easat-11494	7	32	and	and	CCONJ
easat-11494	7	33	accountability	accountability	NOUN
easat-11494	7	34	in	in	ADP
easat-11494	7	35	such	such	ADJ
easat-11494	7	36	industries	industry	NOUN
easat-11494	7	37	.	.	PUNCT
easat-11494	8	1	this	this	DET
easat-11494	8	2	study	study	NOUN
easat-11494	8	3	examines	examine	VERB
easat-11494	8	4	the	the	DET
easat-11494	8	5	determinants	determinant	NOUN
easat-11494	8	6	influencing	influence	VERB
easat-11494	8	7	sra	sra	PROPN
easat-11494	8	8	adoption	adoption	NOUN
easat-11494	8	9	in	in	ADP
easat-11494	8	10	23	23	NUM
easat-11494	8	11	vietnamese	vietnamese	ADJ
easat-11494	8	12	coal	coal	NOUN
easat-11494	8	13	mining	mining	NOUN
easat-11494	8	14	enterprises	enterprise	NOUN
easat-11494	8	15	using	use	VERB
easat-11494	8	16	a	a	DET
easat-11494	8	17	quantitative	quantitative	ADJ
easat-11494	8	18	research	research	NOUN
easat-11494	8	19	design	design	NOUN
easat-11494	8	20	with	with	ADP
easat-11494	8	21	194	194	NUM
easat-11494	8	22	respondents	respondent	NOUN
easat-11494	8	23	.	.	PUNCT
easat-11494	9	1	drawing	draw	VERB
easat-11494	9	2	upon	upon	SCONJ
easat-11494	9	3	institutional	institutional	ADJ
easat-11494	9	4	theory	theory	NOUN
easat-11494	9	5	,	,	PUNCT
easat-11494	9	6	stakeholder	stakeholder	NOUN
easat-11494	9	7	theory	theory	NOUN
easat-11494	9	8	,	,	PUNCT
easat-11494	9	9	and	and	CCONJ
easat-11494	9	10	contingency	contingency	NOUN
easat-11494	9	11	theory	theory	NOUN
easat-11494	9	12	,	,	PUNCT
easat-11494	9	13	the	the	DET
easat-11494	9	14	analysis	analysis	NOUN
easat-11494	9	15	tests	test	VERB
easat-11494	9	16	the	the	DET
easat-11494	9	17	effects	effect	NOUN
easat-11494	9	18	of	of	ADP
easat-11494	9	19	five	five	NUM
easat-11494	9	20	determinants	determinant	NOUN
easat-11494	9	21	:	:	PUNCT
easat-11494	9	22	legal	legal	ADJ
easat-11494	9	23	framework	framework	NOUN
easat-11494	9	24	,	,	PUNCT
easat-11494	9	25	environmental	environmental	ADJ
easat-11494	9	26	cost	cost	NOUN
easat-11494	9	27	management	management	NOUN
easat-11494	9	28	,	,	PUNCT
easat-11494	9	29	managerial	managerial	ADJ
easat-11494	9	30	perceptions	perception	NOUN
easat-11494	9	31	,	,	PUNCT
easat-11494	9	32	business	business	NOUN
easat-11494	9	33	characteristics	characteristic	NOUN
easat-11494	9	34	,	,	PUNCT
easat-11494	9	35	and	and	CCONJ
easat-11494	9	36	accountants	accountant	NOUN
easat-11494	9	37	’	’	PART
easat-11494	9	38	qualifications	qualification	NOUN
easat-11494	9	39	.	.	PUNCT
easat-11494	10	1	multiple	multiple	ADJ
easat-11494	10	2	regression	regression	NOUN
easat-11494	10	3	results	result	NOUN
easat-11494	10	4	reveal	reveal	VERB
easat-11494	10	5	that	that	SCONJ
easat-11494	10	6	all	all	DET
easat-11494	10	7	five	five	NUM
easat-11494	10	8	determinants	determinant	NOUN
easat-11494	10	9	significantly	significantly	ADV
easat-11494	10	10	predict	predict	VERB
easat-11494	10	11	sra	sra	PROPN
easat-11494	10	12	adoption	adoption	PROPN
easat-11494	10	13	,	,	PUNCT
easat-11494	10	14	with	with	ADP
easat-11494	10	15	the	the	DET
easat-11494	10	16	legal	legal	ADJ
easat-11494	10	17	framework	framework	NOUN
easat-11494	10	18	exerting	exert	VERB
easat-11494	10	19	the	the	DET
easat-11494	10	20	strongest	strong	ADJ
easat-11494	10	21	influence	influence	NOUN
easat-11494	10	22	.	.	PUNCT
easat-11494	11	1	the	the	DET
easat-11494	11	2	findings	finding	NOUN
easat-11494	11	3	suggest	suggest	VERB
easat-11494	11	4	that	that	SCONJ
easat-11494	11	5	vietnam	vietnam	PROPN
easat-11494	11	6	’s	’s	PART
easat-11494	11	7	evolving	evolve	VERB
easat-11494	11	8	regulatory	regulatory	ADJ
easat-11494	11	9	environment	environment	NOUN
easat-11494	11	10	and	and	CCONJ
easat-11494	11	11	its	its	PRON
easat-11494	11	12	national	national	ADJ
easat-11494	11	13	green	green	ADJ
easat-11494	11	14	growth	growth	NOUN
easat-11494	11	15	agenda	agenda	NOUN
easat-11494	11	16	are	be	AUX
easat-11494	11	17	reshaping	reshape	VERB
easat-11494	11	18	accounting	accounting	NOUN
easat-11494	11	19	practices	practice	NOUN
easat-11494	11	20	in	in	ADP
easat-11494	11	21	heavy	heavy	ADJ
easat-11494	11	22	industries	industry	NOUN
easat-11494	11	23	,	,	PUNCT
easat-11494	11	24	positioning	positioning	NOUN
easat-11494	11	25	sra	sra	PROPN
easat-11494	11	26	as	as	ADP
easat-11494	11	27	both	both	CCONJ
easat-11494	11	28	a	a	DET
easat-11494	11	29	compliance	compliance	NOUN
easat-11494	11	30	requirement	requirement	NOUN
easat-11494	11	31	and	and	CCONJ
easat-11494	11	32	a	a	DET
easat-11494	11	33	strategic	strategic	ADJ
easat-11494	11	34	tool	tool	NOUN
easat-11494	11	35	.	.	PUNCT
easat-11494	12	1	the	the	DET
easat-11494	12	2	study	study	NOUN
easat-11494	12	3	contributes	contribute	VERB
easat-11494	12	4	sector	sector	NOUN
easat-11494	12	5	-	-	PUNCT
easat-11494	12	6	specific	specific	ADJ
easat-11494	12	7	empirical	empirical	ADJ
easat-11494	12	8	evidence	evidence	NOUN
easat-11494	12	9	from	from	ADP
easat-11494	12	10	a	a	DET
easat-11494	12	11	carbon	carbon	NOUN
easat-11494	12	12	-	-	PUNCT
easat-11494	12	13	intensive	intensive	ADJ
easat-11494	12	14	industry	industry	NOUN
easat-11494	12	15	and	and	CCONJ
easat-11494	12	16	provides	provide	VERB
easat-11494	12	17	practical	practical	ADJ
easat-11494	12	18	insights	insight	NOUN
easat-11494	12	19	for	for	ADP
easat-11494	12	20	policymakers	policymaker	NOUN
easat-11494	12	21	,	,	PUNCT
easat-11494	12	22	enterprise	enterprise	NOUN
easat-11494	12	23	managers	manager	NOUN
easat-11494	12	24	,	,	PUNCT
easat-11494	12	25	and	and	CCONJ
easat-11494	12	26	professional	professional	ADJ
easat-11494	12	27	bodies	body	NOUN
easat-11494	12	28	regarding	regard	VERB
easat-11494	12	29	the	the	DET
easat-11494	12	30	development	development	NOUN
easat-11494	12	31	of	of	ADP
easat-11494	12	32	legal	legal	ADJ
easat-11494	12	33	guidelines	guideline	NOUN
easat-11494	12	34	,	,	PUNCT
easat-11494	12	35	capacity	capacity	NOUN
easat-11494	12	36	-	-	PUNCT
easat-11494	12	37	building	building	NOUN
easat-11494	12	38	programs	program	NOUN
easat-11494	12	39	,	,	PUNCT
easat-11494	12	40	and	and	CCONJ
easat-11494	12	41	mechanisms	mechanism	NOUN
easat-11494	12	42	to	to	PART
easat-11494	12	43	enhance	enhance	VERB
easat-11494	12	44	the	the	DET
easat-11494	12	45	effectiveness	effectiveness	NOUN
easat-11494	12	46	of	of	ADP
easat-11494	12	47	sra	sra	PROPN
easat-11494	12	48	implementation	implementation	NOUN
easat-11494	12	49	.	.	PUNCT
easat-11494	13	1	keywords	keyword	NOUN
easat-11494	13	2	:	:	PUNCT
easat-11494	13	3	coal	coal	NOUN
easat-11494	13	4	mining	mining	NOUN
easat-11494	13	5	,	,	PUNCT
easat-11494	13	6	environmental	environmental	ADJ
easat-11494	13	7	cost	cost	NOUN
easat-11494	13	8	management	management	NOUN
easat-11494	13	9	,	,	PUNCT
easat-11494	13	10	institutional	institutional	ADJ
easat-11494	13	11	theory	theory	NOUN
easat-11494	13	12	,	,	PUNCT
easat-11494	13	13	social	social	ADJ
easat-11494	13	14	responsibility	responsibility	NOUN
easat-11494	13	15	accounting	accounting	NOUN
easat-11494	13	16	,	,	PUNCT
easat-11494	13	17	sustainability	sustainability	NOUN
easat-11494	13	18	accounting	accounting	NOUN
easat-11494	13	19	,	,	PUNCT
easat-11494	13	20	vietnam	vietnam	PROPN
easat-11494	13	21	.	.	PUNCT
easat-11494	14	1	1	1	X
easat-11494	14	2	.	.	X
easat-11494	14	3	introduction	introduction	NOUN
easat-11494	14	4	in	in	ADP
easat-11494	14	5	the	the	DET
easat-11494	14	6	era	era	NOUN
easat-11494	14	7	of	of	ADP
easat-11494	14	8	globalization	globalization	NOUN
easat-11494	14	9	,	,	PUNCT
easat-11494	14	10	enterprises	enterprise	NOUN
easat-11494	14	11	are	be	AUX
easat-11494	14	12	increasingly	increasingly	ADV
easat-11494	14	13	expected	expect	VERB
easat-11494	14	14	to	to	PART
easat-11494	14	15	pursue	pursue	VERB
easat-11494	14	16	green	green	ADJ
easat-11494	14	17	economic	economic	ADJ
easat-11494	14	18	growth	growth	NOUN
easat-11494	14	19	and	and	CCONJ
easat-11494	14	20	sustainable	sustainable	ADJ
easat-11494	14	21	socio	socio	NOUN
easat-11494	14	22	-	-	PUNCT
easat-11494	14	23	economic	economic	ADJ
easat-11494	14	24	development	development	NOUN
easat-11494	14	25	.	.	PUNCT
easat-11494	15	1	implementing	implement	VERB
easat-11494	15	2	corporate	corporate	ADJ
easat-11494	15	3	social	social	ADJ
easat-11494	15	4	responsibility	responsibility	NOUN
easat-11494	15	5	(	(	PUNCT
easat-11494	15	6	csr	csr	NOUN
easat-11494	15	7	)	)	PUNCT
easat-11494	15	8	plays	play	VERB
easat-11494	15	9	a	a	DET
easat-11494	15	10	vital	vital	ADJ
easat-11494	15	11	role	role	NOUN
easat-11494	15	12	and	and	CCONJ
easat-11494	15	13	is	be	AUX
easat-11494	15	14	regarded	regard	VERB
easat-11494	15	15	as	as	ADP
easat-11494	15	16	one	one	NUM
easat-11494	15	17	of	of	ADP
easat-11494	15	18	the	the	DET
easat-11494	15	19	foremost	foremost	ADJ
easat-11494	15	20	missions	mission	NOUN
easat-11494	15	21	for	for	ADP
easat-11494	15	22	businesses	business	NOUN
easat-11494	15	23	as	as	SCONJ
easat-11494	15	24	they	they	PRON
easat-11494	15	25	strive	strive	VERB
easat-11494	15	26	to	to	PART
easat-11494	15	27	align	align	VERB
easat-11494	15	28	their	their	PRON
easat-11494	15	29	business	business	NOUN
easat-11494	15	30	strategies	strategy	NOUN
easat-11494	15	31	with	with	ADP
easat-11494	15	32	broader	broad	ADJ
easat-11494	15	33	community	community	NOUN
easat-11494	15	34	-	-	PUNCT
easat-11494	15	35	oriented	orient	VERB
easat-11494	15	36	goals	goal	NOUN
easat-11494	15	37	.	.	PUNCT
easat-11494	16	1	the	the	DET
easat-11494	16	2	coal	coal	NOUN
easat-11494	16	3	industry	industry	NOUN
easat-11494	16	4	occupies	occupy	VERB
easat-11494	16	5	a	a	DET
easat-11494	16	6	pivotal	pivotal	ADJ
easat-11494	16	7	position	position	NOUN
easat-11494	16	8	in	in	ADP
easat-11494	16	9	ensuring	ensure	VERB
easat-11494	16	10	vietnam	vietnam	PROPN
easat-11494	16	11	’s	’s	PART
easat-11494	16	12	energy	energy	NOUN
easat-11494	16	13	security	security	NOUN
easat-11494	16	14	.	.	PUNCT
easat-11494	17	1	as	as	SCONJ
easat-11494	17	2	the	the	DET
easat-11494	17	3	national	national	ADJ
easat-11494	17	4	economy	economy	NOUN
easat-11494	17	5	continues	continue	VERB
easat-11494	17	6	to	to	PART
easat-11494	17	7	recover	recover	VERB
easat-11494	17	8	strongly	strongly	ADV
easat-11494	17	9	,	,	PUNCT
easat-11494	17	10	energy	energy	NOUN
easat-11494	17	11	demand	demand	NOUN
easat-11494	17	12	,	,	PUNCT
easat-11494	17	13	particularly	particularly	ADV
easat-11494	17	14	electricity	electricity	NOUN
easat-11494	17	15	,	,	PUNCT
easat-11494	17	16	has	have	AUX
easat-11494	17	17	been	be	AUX
easat-11494	17	18	rising	rise	VERB
easat-11494	17	19	sharply	sharply	ADV
easat-11494	17	20	.	.	PUNCT
easat-11494	18	1	to	to	PART
easat-11494	18	2	meet	meet	VERB
easat-11494	18	3	this	this	DET
easat-11494	18	4	growing	grow	VERB
easat-11494	18	5	demand	demand	NOUN
easat-11494	18	6	,	,	PUNCT
easat-11494	18	7	the	the	DET
easat-11494	18	8	coal	coal	NOUN
easat-11494	18	9	sector	sector	NOUN
easat-11494	18	10	has	have	AUX
easat-11494	18	11	made	make	VERB
easat-11494	18	12	continuous	continuous	ADJ
easat-11494	18	13	efforts	effort	NOUN
easat-11494	18	14	to	to	PART
easat-11494	18	15	maintain	maintain	VERB
easat-11494	18	16	stable	stable	ADJ
easat-11494	18	17	production	production	NOUN
easat-11494	18	18	and	and	CCONJ
easat-11494	18	19	supply	supply	NOUN
easat-11494	18	20	.	.	PUNCT
easat-11494	19	1	however	however	ADV
easat-11494	19	2	,	,	PUNCT
easat-11494	19	3	international	international	ADJ
easat-11494	19	4	commitments	commitment	NOUN
easat-11494	19	5	to	to	PART
easat-11494	19	6	carbon	carbon	NOUN
easat-11494	19	7	emission	emission	NOUN
easat-11494	19	8	reduction	reduction	NOUN
easat-11494	19	9	and	and	CCONJ
easat-11494	19	10	the	the	DET
easat-11494	19	11	global	global	ADJ
easat-11494	19	12	trend	trend	NOUN
easat-11494	19	13	toward	toward	ADP
easat-11494	19	14	energy	energy	NOUN
easat-11494	19	15	transition	transition	NOUN
easat-11494	19	16	are	be	AUX
easat-11494	19	17	exerting	exert	VERB
easat-11494	19	18	mounting	mount	VERB
easat-11494	19	19	pressure	pressure	NOUN
easat-11494	19	20	on	on	ADP
easat-11494	19	21	the	the	DET
easat-11494	19	22	industry	industry	NOUN
easat-11494	19	23	to	to	PART
easat-11494	19	24	adopt	adopt	VERB
easat-11494	19	25	longterm	longterm	ADJ
easat-11494	19	26	strategies	strategy	NOUN
easat-11494	19	27	for	for	ADP
easat-11494	19	28	technological	technological	ADJ
easat-11494	19	29	innovation	innovation	NOUN
easat-11494	19	30	.	.	PUNCT
easat-11494	20	1	environmental	environmental	ADJ
easat-11494	20	2	and	and	CCONJ
easat-11494	20	3	social	social	ADJ
easat-11494	20	4	issues	issue	NOUN
easat-11494	20	5	such	such	ADJ
easat-11494	20	6	as	as	ADP
easat-11494	20	7	dust	dust	NOUN
easat-11494	20	8	pollution	pollution	NOUN
easat-11494	20	9	,	,	PUNCT
easat-11494	20	10	wastewater	wastewater	NOUN
easat-11494	20	11	discharge	discharge	NOUN
easat-11494	20	12	,	,	PUNCT
easat-11494	20	13	and	and	CCONJ
easat-11494	20	14	the	the	DET
easat-11494	20	15	negative	negative	ADJ
easat-11494	20	16	impacts	impact	NOUN
easat-11494	20	17	on	on	ADP
easat-11494	20	18	surrounding	surround	VERB
easat-11494	20	19	communities	community	NOUN
easat-11494	20	20	near	near	ADP
easat-11494	20	21	mining	mining	NOUN
easat-11494	20	22	areas	area	NOUN
easat-11494	20	23	and	and	CCONJ
easat-11494	20	24	thermal	thermal	ADJ
easat-11494	20	25	power	power	NOUN
easat-11494	20	26	plants	plant	NOUN
easat-11494	20	27	compel	compel	VERB
easat-11494	20	28	coal	coal	NOUN
easat-11494	20	29	enterprises	enterprise	NOUN
easat-11494	20	30	to	to	PART
easat-11494	20	31	strengthen	strengthen	VERB
easat-11494	20	32	environmental	environmental	ADJ
easat-11494	20	33	protection	protection	NOUN
easat-11494	20	34	and	and	CCONJ
easat-11494	20	35	social	social	ADJ
easat-11494	20	36	responsibility	responsibility	NOUN
easat-11494	20	37	measures	measure	NOUN
easat-11494	20	38	.	.	PUNCT
easat-11494	21	1	enterprises	enterprise	NOUN
easat-11494	21	2	must	must	AUX
easat-11494	21	3	recognize	recognize	VERB
easat-11494	21	4	that	that	SCONJ
easat-11494	21	5	environmental	environmental	ADJ
easat-11494	21	6	protection	protection	NOUN
easat-11494	21	7	and	and	CCONJ
easat-11494	21	8	the	the	DET
easat-11494	21	9	prevention	prevention	NOUN
easat-11494	21	10	of	of	ADP
easat-11494	21	11	adverse	adverse	ADJ
easat-11494	21	12	ecological	ecological	ADJ
easat-11494	21	13	impacts	impact	NOUN
easat-11494	21	14	are	be	AUX
easat-11494	21	15	fundamental	fundamental	ADJ
easat-11494	21	16	elements	element	NOUN
easat-11494	21	17	of	of	ADP
easat-11494	21	18	their	their	PRON
easat-11494	21	19	social	social	ADJ
easat-11494	21	20	responsibility	responsibility	NOUN
easat-11494	21	21	.	.	PUNCT
easat-11494	22	1	nevertheless	nevertheless	ADV
easat-11494	22	2	,	,	PUNCT
easat-11494	22	3	some	some	PRON
easat-11494	22	4	https://orcid.org/0009-0006-8030-9092	https://orcid.org/0009-0006-8030-9092	PROPN
easat-11494	22	5	https://orcid.org/0009-0006-3905-6679	https://orcid.org/0009-0006-3905-6679	PROPN
easat-11494	22	6	78	78	NUM
easat-11494	22	7	edelweiss	edelweiss	PROPN
easat-11494	22	8	applied	apply	VERB
easat-11494	22	9	science	science	NOUN
easat-11494	22	10	and	and	CCONJ
easat-11494	22	11	technology	technology	NOUN
easat-11494	22	12	issn	issn	PROPN
easat-11494	22	13	:	:	PUNCT
easat-11494	22	14	2576	2576	NUM
easat-11494	22	15	-	-	SYM
easat-11494	22	16	8484	8484	NUM
easat-11494	22	17	vol	vol	NOUN
easat-11494	22	18	.	.	PROPN
easat-11494	23	1	10	10	NUM
easat-11494	23	2	,	,	PUNCT
easat-11494	23	3	no	no	INTJ
easat-11494	23	4	.	.	NOUN
easat-11494	23	5	1	1	NUM
easat-11494	23	6	:	:	PUNCT
easat-11494	23	7	77	77	NUM
easat-11494	23	8	-	-	SYM
easat-11494	23	9	92	92	NUM
easat-11494	23	10	,	,	PUNCT
easat-11494	23	11	2026	2026	NUM
easat-11494	23	12	doi	doi	NOUN
easat-11494	23	13	:	:	PUNCT
easat-11494	23	14	10.55214/2576	10.55214/2576	NUM
easat-11494	23	15	-	-	PUNCT
easat-11494	23	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	23	17	©	©	PROPN
easat-11494	23	18	2026	2026	NUM
easat-11494	23	19	by	by	ADP
easat-11494	23	20	the	the	DET
easat-11494	23	21	authors	author	NOUN
easat-11494	23	22	;	;	PUNCT
easat-11494	23	23	licensee	licensee	PROPN
easat-11494	23	24	learning	learn	VERB
easat-11494	23	25	gate	gate	NOUN
easat-11494	23	26	companies	company	NOUN
easat-11494	23	27	still	still	ADV
easat-11494	23	28	underestimate	underestimate	VERB
easat-11494	23	29	or	or	CCONJ
easat-11494	23	30	inadequately	inadequately	ADV
easat-11494	23	31	address	address	VERB
easat-11494	23	32	this	this	DET
easat-11494	23	33	issue	issue	NOUN
easat-11494	23	34	,	,	PUNCT
easat-11494	23	35	leading	lead	VERB
easat-11494	23	36	to	to	ADP
easat-11494	23	37	ineffective	ineffective	ADJ
easat-11494	23	38	implementation	implementation	NOUN
easat-11494	23	39	of	of	ADP
easat-11494	23	40	social	social	ADJ
easat-11494	23	41	responsibility	responsibility	NOUN
easat-11494	23	42	practices	practice	NOUN
easat-11494	23	43	among	among	ADP
easat-11494	23	44	vietnam	vietnam	PROPN
easat-11494	23	45	’s	’s	PART
easat-11494	23	46	coal	coal	NOUN
easat-11494	23	47	mining	mining	NOUN
easat-11494	23	48	enterprises	enterprise	NOUN
easat-11494	23	49	.	.	PUNCT
easat-11494	24	1	social	social	ADJ
easat-11494	24	2	responsibility	responsibility	NOUN
easat-11494	24	3	accounting	account	VERB
easat-11494	24	4	(	(	PUNCT
easat-11494	24	5	sra	sra	PROPN
easat-11494	24	6	)	)	PUNCT
easat-11494	24	7	has	have	AUX
easat-11494	24	8	emerged	emerge	VERB
easat-11494	24	9	as	as	ADP
easat-11494	24	10	an	an	DET
easat-11494	24	11	essential	essential	ADJ
easat-11494	24	12	economic	economic	ADJ
easat-11494	24	13	management	management	NOUN
easat-11494	24	14	tool	tool	NOUN
easat-11494	24	15	within	within	ADP
easat-11494	24	16	the	the	DET
easat-11494	24	17	framework	framework	NOUN
easat-11494	24	18	of	of	ADP
easat-11494	24	19	sustainable	sustainable	ADJ
easat-11494	24	20	development	development	NOUN
easat-11494	24	21	.	.	PUNCT
easat-11494	25	1	it	it	PRON
easat-11494	25	2	enables	enable	VERB
easat-11494	25	3	the	the	DET
easat-11494	25	4	quantification	quantification	NOUN
easat-11494	25	5	and	and	CCONJ
easat-11494	25	6	transparent	transparent	ADJ
easat-11494	25	7	reporting	reporting	NOUN
easat-11494	25	8	of	of	ADP
easat-11494	25	9	csr	csr	NOUN
easat-11494	25	10	-	-	ADJ
easat-11494	25	11	related	relate	VERB
easat-11494	25	12	activities	activity	NOUN
easat-11494	25	13	,	,	PUNCT
easat-11494	25	14	thereby	thereby	ADV
easat-11494	25	15	illustrating	illustrate	VERB
easat-11494	25	16	the	the	DET
easat-11494	25	17	relationship	relationship	NOUN
easat-11494	25	18	between	between	ADP
easat-11494	25	19	social	social	ADJ
easat-11494	25	20	responsibility	responsibility	NOUN
easat-11494	25	21	and	and	CCONJ
easat-11494	25	22	business	business	NOUN
easat-11494	25	23	performance	performance	NOUN
easat-11494	25	24	.	.	PUNCT
easat-11494	26	1	although	although	SCONJ
easat-11494	26	2	sra	sra	PROPN
easat-11494	26	3	has	have	AUX
easat-11494	26	4	been	be	AUX
easat-11494	26	5	adopted	adopt	VERB
easat-11494	26	6	in	in	ADP
easat-11494	26	7	many	many	ADJ
easat-11494	26	8	countries	country	NOUN
easat-11494	26	9	around	around	ADP
easat-11494	26	10	the	the	DET
easat-11494	26	11	world	world	NOUN
easat-11494	26	12	,	,	PUNCT
easat-11494	26	13	it	it	PRON
easat-11494	26	14	remains	remain	VERB
easat-11494	26	15	a	a	DET
easat-11494	26	16	relatively	relatively	ADV
easat-11494	26	17	new	new	ADJ
easat-11494	26	18	concept	concept	NOUN
easat-11494	26	19	in	in	ADP
easat-11494	26	20	vietnam	vietnam	PROPN
easat-11494	26	21	.	.	PUNCT
easat-11494	27	1	both	both	DET
easat-11494	27	2	domestic	domestic	ADJ
easat-11494	27	3	enterprises	enterprise	NOUN
easat-11494	27	4	in	in	ADP
easat-11494	27	5	general	general	ADJ
easat-11494	27	6	and	and	CCONJ
easat-11494	27	7	coal	coal	NOUN
easat-11494	27	8	mining	mining	NOUN
easat-11494	27	9	enterprises	enterprise	NOUN
easat-11494	27	10	in	in	ADP
easat-11494	27	11	particular	particular	ADJ
easat-11494	27	12	are	be	AUX
easat-11494	27	13	gradually	gradually	ADV
easat-11494	27	14	integrating	integrate	VERB
easat-11494	27	15	sra	sra	NOUN
easat-11494	27	16	into	into	ADP
easat-11494	27	17	their	their	PRON
easat-11494	27	18	business	business	NOUN
easat-11494	27	19	operations	operation	NOUN
easat-11494	27	20	.	.	PUNCT
easat-11494	28	1	therefore	therefore	ADV
easat-11494	28	2	,	,	PUNCT
easat-11494	28	3	in	in	ADP
easat-11494	28	4	pursuit	pursuit	NOUN
easat-11494	28	5	of	of	ADP
easat-11494	28	6	sustainable	sustainable	ADJ
easat-11494	28	7	development	development	NOUN
easat-11494	28	8	goals	goal	NOUN
easat-11494	28	9	amid	amid	ADP
easat-11494	28	10	the	the	DET
easat-11494	28	11	global	global	ADJ
easat-11494	28	12	integration	integration	NOUN
easat-11494	28	13	trend	trend	NOUN
easat-11494	28	14	,	,	PUNCT
easat-11494	28	15	especially	especially	ADV
easat-11494	28	16	for	for	ADP
easat-11494	28	17	the	the	DET
easat-11494	28	18	coal	coal	NOUN
easat-11494	28	19	sector	sector	NOUN
easat-11494	28	20	,	,	PUNCT
easat-11494	28	21	which	which	PRON
easat-11494	28	22	has	have	VERB
easat-11494	28	23	a	a	DET
easat-11494	28	24	significant	significant	ADJ
easat-11494	28	25	environmental	environmental	ADJ
easat-11494	28	26	footprint	footprint	NOUN
easat-11494	28	27	,	,	PUNCT
easat-11494	28	28	the	the	DET
easat-11494	28	29	adoption	adoption	NOUN
easat-11494	28	30	of	of	ADP
easat-11494	28	31	social	social	ADJ
easat-11494	28	32	responsibility	responsibility	NOUN
easat-11494	28	33	accounting	accounting	NOUN
easat-11494	28	34	is	be	AUX
easat-11494	28	35	an	an	DET
easat-11494	28	36	urgent	urgent	ADJ
easat-11494	28	37	and	and	CCONJ
easat-11494	28	38	necessary	necessary	ADJ
easat-11494	28	39	requirement	requirement	NOUN
easat-11494	28	40	deserving	deserve	VERB
easat-11494	28	41	special	special	ADJ
easat-11494	28	42	attention	attention	NOUN
easat-11494	28	43	.	.	PUNCT
easat-11494	29	1	2	2	X
easat-11494	29	2	.	.	X
easat-11494	29	3	literature	literature	NOUN
easat-11494	29	4	review	review	PROPN
easat-11494	29	5	and	and	CCONJ
easat-11494	29	6	hypothesis	hypothesis	NOUN
easat-11494	29	7	design	design	NOUN
easat-11494	29	8	2.1	2.1	NUM
easat-11494	29	9	.	.	PUNCT
easat-11494	30	1	literature	literature	NOUN
easat-11494	30	2	review	review	PROPN
easat-11494	30	3	according	accord	VERB
easat-11494	30	4	to	to	ADP
easat-11494	30	5	sadeghzadeh	sadeghzadeh	NOUN
easat-11494	31	1	[	[	X
easat-11494	31	2	1	1	NUM
easat-11494	31	3	]	]	PUNCT
easat-11494	31	4	from	from	ADP
easat-11494	31	5	the	the	DET
easat-11494	31	6	university	university	PROPN
easat-11494	31	7	of	of	ADP
easat-11494	31	8	wollongong	wollongong	PROPN
easat-11494	31	9	,	,	PUNCT
easat-11494	31	10	australia	australia	PROPN
easat-11494	31	11	,	,	PUNCT
easat-11494	31	12	social	social	ADJ
easat-11494	31	13	responsibility	responsibility	NOUN
easat-11494	31	14	accounting	account	VERB
easat-11494	31	15	(	(	PUNCT
easat-11494	31	16	sra	sra	PROPN
easat-11494	31	17	)	)	PUNCT
easat-11494	31	18	began	begin	VERB
easat-11494	31	19	to	to	PART
easat-11494	31	20	emerge	emerge	VERB
easat-11494	31	21	and	and	CCONJ
easat-11494	31	22	attract	attract	VERB
easat-11494	31	23	significant	significant	ADJ
easat-11494	31	24	attention	attention	NOUN
easat-11494	31	25	as	as	SCONJ
easat-11494	31	26	the	the	DET
easat-11494	31	27	world	world	NOUN
easat-11494	31	28	confronted	confront	VERB
easat-11494	31	29	pressing	press	VERB
easat-11494	31	30	environmental	environmental	ADJ
easat-11494	31	31	issues	issue	NOUN
easat-11494	31	32	such	such	ADJ
easat-11494	31	33	as	as	ADP
easat-11494	31	34	the	the	DET
easat-11494	31	35	greenhouse	greenhouse	NOUN
easat-11494	31	36	effect	effect	NOUN
easat-11494	31	37	,	,	PUNCT
easat-11494	31	38	global	global	ADJ
easat-11494	31	39	warming	warming	NOUN
easat-11494	31	40	,	,	PUNCT
easat-11494	31	41	ozone	ozone	NOUN
easat-11494	31	42	layer	layer	NOUN
easat-11494	31	43	depletion	depletion	NOUN
easat-11494	31	44	,	,	PUNCT
easat-11494	31	45	acid	acid	NOUN
easat-11494	31	46	rain	rain	NOUN
easat-11494	31	47	,	,	PUNCT
easat-11494	31	48	and	and	CCONJ
easat-11494	31	49	species	species	NOUN
easat-11494	31	50	extinction	extinction	NOUN
easat-11494	31	51	.	.	PUNCT
easat-11494	32	1	his	his	PRON
easat-11494	32	2	study	study	NOUN
easat-11494	32	3	sought	seek	VERB
easat-11494	32	4	to	to	PART
easat-11494	32	5	explore	explore	VERB
easat-11494	32	6	how	how	SCONJ
easat-11494	32	7	accounting	accounting	NOUN
easat-11494	32	8	could	could	AUX
easat-11494	32	9	contribute	contribute	VERB
easat-11494	32	10	to	to	ADP
easat-11494	32	11	addressing	address	VERB
easat-11494	32	12	these	these	DET
easat-11494	32	13	global	global	ADJ
easat-11494	32	14	challenges	challenge	NOUN
easat-11494	32	15	that	that	PRON
easat-11494	32	16	threaten	threaten	VERB
easat-11494	32	17	human	human	ADJ
easat-11494	32	18	welfare	welfare	NOUN
easat-11494	32	19	and	and	CCONJ
easat-11494	32	20	sustainability	sustainability	NOUN
easat-11494	32	21	.	.	PUNCT
easat-11494	33	1	gholami	gholami	NOUN
easat-11494	33	2	et	et	PROPN
easat-11494	33	3	al	al	PROPN
easat-11494	33	4	.	.	PUNCT
easat-11494	34	1	[	[	X
easat-11494	34	2	2	2	X
easat-11494	34	3	]	]	PUNCT
easat-11494	34	4	emphasized	emphasize	VERB
easat-11494	34	5	that	that	SCONJ
easat-11494	34	6	,	,	PUNCT
easat-11494	34	7	beyond	beyond	ADP
easat-11494	34	8	profit	profit	NOUN
easat-11494	34	9	objectives	objective	NOUN
easat-11494	34	10	,	,	PUNCT
easat-11494	34	11	businesses	business	NOUN
easat-11494	34	12	must	must	AUX
easat-11494	34	13	also	also	ADV
easat-11494	34	14	prioritize	prioritize	VERB
easat-11494	34	15	corporate	corporate	ADJ
easat-11494	34	16	social	social	ADJ
easat-11494	34	17	responsibility	responsibility	NOUN
easat-11494	34	18	(	(	PUNCT
easat-11494	34	19	csr	csr	NOUN
easat-11494	34	20	)	)	PUNCT
easat-11494	34	21	since	since	SCONJ
easat-11494	34	22	unethical	unethical	ADJ
easat-11494	34	23	behaviors	behavior	NOUN
easat-11494	34	24	can	can	AUX
easat-11494	34	25	severely	severely	ADV
easat-11494	34	26	affect	affect	VERB
easat-11494	34	27	business	business	NOUN
easat-11494	34	28	operations	operation	NOUN
easat-11494	34	29	.	.	PUNCT
easat-11494	35	1	accordingly	accordingly	ADV
easat-11494	35	2	,	,	PUNCT
easat-11494	35	3	sra	sra	PROPN
easat-11494	35	4	is	be	AUX
easat-11494	35	5	recognized	recognize	VERB
easat-11494	35	6	as	as	ADP
easat-11494	35	7	the	the	DET
easat-11494	35	8	disclosure	disclosure	NOUN
easat-11494	35	9	of	of	ADP
easat-11494	35	10	information	information	NOUN
easat-11494	35	11	to	to	ADP
easat-11494	35	12	stakeholders	stakeholder	NOUN
easat-11494	35	13	regarding	regard	VERB
easat-11494	35	14	the	the	DET
easat-11494	35	15	social	social	ADJ
easat-11494	35	16	and	and	CCONJ
easat-11494	35	17	environmental	environmental	ADJ
easat-11494	35	18	impacts	impact	NOUN
easat-11494	35	19	of	of	ADP
easat-11494	35	20	a	a	DET
easat-11494	35	21	firm	firm	NOUN
easat-11494	35	22	’s	’s	PART
easat-11494	35	23	activities	activity	NOUN
easat-11494	35	24	.	.	PUNCT
easat-11494	36	1	o’dwyer	o’dwyer	NOUN
easat-11494	37	1	[	[	X
easat-11494	37	2	3	3	X
easat-11494	37	3	]	]	PUNCT
easat-11494	37	4	asserted	assert	VERB
easat-11494	37	5	that	that	SCONJ
easat-11494	37	6	sra	sra	PROPN
easat-11494	37	7	represents	represent	VERB
easat-11494	37	8	one	one	NUM
easat-11494	37	9	of	of	ADP
easat-11494	37	10	the	the	DET
easat-11494	37	11	key	key	ADJ
easat-11494	37	12	obligations	obligation	NOUN
easat-11494	37	13	of	of	ADP
easat-11494	37	14	companies	company	NOUN
easat-11494	37	15	toward	toward	ADP
easat-11494	37	16	stakeholders	stakeholder	NOUN
easat-11494	37	17	,	,	PUNCT
easat-11494	37	18	serving	serve	VERB
easat-11494	37	19	as	as	ADP
easat-11494	37	20	a	a	DET
easat-11494	37	21	means	means	NOUN
easat-11494	37	22	of	of	ADP
easat-11494	37	23	accountability	accountability	NOUN
easat-11494	37	24	for	for	ADP
easat-11494	37	25	addressing	address	VERB
easat-11494	37	26	social	social	ADJ
easat-11494	37	27	,	,	PUNCT
easat-11494	37	28	environmental	environmental	ADJ
easat-11494	37	29	,	,	PUNCT
easat-11494	37	30	and	and	CCONJ
easat-11494	37	31	ethical	ethical	ADJ
easat-11494	37	32	issues	issue	NOUN
easat-11494	37	33	that	that	PRON
easat-11494	37	34	go	go	VERB
easat-11494	37	35	beyond	beyond	ADP
easat-11494	37	36	purely	purely	ADV
easat-11494	37	37	economic	economic	ADJ
easat-11494	37	38	concerns	concern	NOUN
easat-11494	37	39	.	.	PUNCT
easat-11494	38	1	the	the	DET
easat-11494	38	2	author	author	NOUN
easat-11494	38	3	argued	argue	VERB
easat-11494	38	4	that	that	SCONJ
easat-11494	38	5	sra	sra	PROPN
easat-11494	38	6	functions	function	NOUN
easat-11494	38	7	as	as	ADP
easat-11494	38	8	a	a	DET
easat-11494	38	9	tool	tool	NOUN
easat-11494	38	10	to	to	PART
easat-11494	38	11	observe	observe	VERB
easat-11494	38	12	,	,	PUNCT
easat-11494	38	13	measure	measure	NOUN
easat-11494	38	14	,	,	PUNCT
easat-11494	38	15	record	record	NOUN
easat-11494	38	16	,	,	PUNCT
easat-11494	38	17	process	process	NOUN
easat-11494	38	18	,	,	PUNCT
easat-11494	38	19	and	and	CCONJ
easat-11494	38	20	analyze	analyze	VERB
easat-11494	38	21	information	information	NOUN
easat-11494	38	22	related	relate	VERB
easat-11494	38	23	to	to	ADP
easat-11494	38	24	a	a	DET
easat-11494	38	25	company	company	NOUN
easat-11494	38	26	’s	’s	PART
easat-11494	38	27	responsibilities	responsibility	NOUN
easat-11494	38	28	,	,	PUNCT
easat-11494	38	29	such	such	ADJ
easat-11494	38	30	as	as	ADP
easat-11494	38	31	environmental	environmental	ADJ
easat-11494	38	32	protection	protection	NOUN
easat-11494	38	33	,	,	PUNCT
easat-11494	38	34	safeguarding	safeguard	VERB
easat-11494	38	35	consumer	consumer	NOUN
easat-11494	38	36	and	and	CCONJ
easat-11494	38	37	employee	employee	NOUN
easat-11494	38	38	welfare	welfare	NOUN
easat-11494	38	39	,	,	PUNCT
easat-11494	38	40	and	and	CCONJ
easat-11494	38	41	contributing	contribute	VERB
easat-11494	38	42	to	to	ADP
easat-11494	38	43	the	the	DET
easat-11494	38	44	organization	organization	NOUN
easat-11494	38	45	’s	’s	PART
easat-11494	38	46	broader	broad	ADJ
easat-11494	38	47	social	social	ADJ
easat-11494	38	48	objectives	objective	NOUN
easat-11494	38	49	.	.	PUNCT
easat-11494	39	1	thomson	thomson	NOUN
easat-11494	39	2	and	and	CCONJ
easat-11494	39	3	bebbington	bebbington	PROPN
easat-11494	40	1	[	[	X
easat-11494	40	2	4	4	NUM
easat-11494	40	3	]	]	PUNCT
easat-11494	40	4	examined	examine	VERB
easat-11494	40	5	the	the	DET
easat-11494	40	6	extent	extent	NOUN
easat-11494	40	7	to	to	PART
easat-11494	40	8	which	which	PRON
easat-11494	40	9	social	social	ADJ
easat-11494	40	10	and	and	CCONJ
easat-11494	40	11	environmental	environmental	ADJ
easat-11494	40	12	accounting	accounting	NOUN
easat-11494	40	13	,	,	PUNCT
easat-11494	40	14	auditing	auditing	NOUN
easat-11494	40	15	,	,	PUNCT
easat-11494	40	16	and	and	CCONJ
easat-11494	40	17	reporting	reporting	NOUN
easat-11494	40	18	(	(	PUNCT
easat-11494	40	19	seaar	seaar	NOUN
easat-11494	40	20	)	)	PUNCT
easat-11494	40	21	practices	practice	NOUN
easat-11494	40	22	create	create	VERB
easat-11494	40	23	opportunities	opportunity	NOUN
easat-11494	40	24	to	to	PART
easat-11494	40	25	identify	identify	VERB
easat-11494	40	26	,	,	PUNCT
easat-11494	40	27	communicate	communicate	VERB
easat-11494	40	28	,	,	PUNCT
easat-11494	40	29	and	and	CCONJ
easat-11494	40	30	manage	manage	VERB
easat-11494	40	31	social	social	ADJ
easat-11494	40	32	and	and	CCONJ
easat-11494	40	33	environmental	environmental	ADJ
easat-11494	40	34	risks	risk	NOUN
easat-11494	40	35	.	.	PUNCT
easat-11494	41	1	they	they	PRON
easat-11494	41	2	suggested	suggest	VERB
easat-11494	41	3	that	that	SCONJ
easat-11494	41	4	participants	participant	NOUN
easat-11494	41	5	in	in	ADP
easat-11494	41	6	seaar	seaar	NOUN
easat-11494	41	7	can	can	AUX
easat-11494	41	8	play	play	VERB
easat-11494	41	9	a	a	DET
easat-11494	41	10	crucial	crucial	ADJ
easat-11494	41	11	role	role	NOUN
easat-11494	41	12	in	in	ADP
easat-11494	41	13	recognizing	recognize	VERB
easat-11494	41	14	such	such	ADJ
easat-11494	41	15	risks	risk	NOUN
easat-11494	41	16	and	and	CCONJ
easat-11494	41	17	that	that	SCONJ
easat-11494	41	18	the	the	DET
easat-11494	41	19	contribution	contribution	NOUN
easat-11494	41	20	of	of	ADP
easat-11494	41	21	seaar	seaar	NOUN
easat-11494	41	22	to	to	PART
easat-11494	41	23	risk	risk	VERB
easat-11494	41	24	governance	governance	NOUN
easat-11494	41	25	largely	largely	ADV
easat-11494	41	26	depends	depend	VERB
easat-11494	41	27	on	on	ADP
easat-11494	41	28	how	how	SCONJ
easat-11494	41	29	effectively	effectively	ADV
easat-11494	41	30	the	the	DET
easat-11494	41	31	rationality	rationality	NOUN
easat-11494	41	32	of	of	ADP
easat-11494	41	33	accounting	accounting	NOUN
easat-11494	41	34	is	be	AUX
easat-11494	41	35	embedded	embed	VERB
easat-11494	41	36	in	in	ADP
easat-11494	41	37	practice	practice	NOUN
easat-11494	41	38	.	.	PUNCT
easat-11494	42	1	gray	gray	ADJ
easat-11494	42	2	et	et	PROPN
easat-11494	42	3	al	al	PROPN
easat-11494	42	4	.	.	PUNCT
easat-11494	43	1	[	[	X
easat-11494	43	2	5	5	NUM
easat-11494	43	3	]	]	PUNCT
easat-11494	43	4	proposed	propose	VERB
easat-11494	43	5	redefining	redefine	VERB
easat-11494	43	6	the	the	DET
easat-11494	43	7	relationship	relationship	NOUN
easat-11494	43	8	between	between	ADP
easat-11494	43	9	traditional	traditional	ADJ
easat-11494	43	10	accounting	accounting	NOUN
easat-11494	43	11	and	and	CCONJ
easat-11494	43	12	social	social	ADJ
easat-11494	43	13	responsibility	responsibility	NOUN
easat-11494	43	14	accounting	account	VERB
easat-11494	43	15	as	as	ADP
easat-11494	43	16	significant	significant	ADJ
easat-11494	43	17	,	,	PUNCT
easat-11494	43	18	as	as	SCONJ
easat-11494	43	19	social	social	ADJ
easat-11494	43	20	accounting	accounting	NOUN
easat-11494	43	21	should	should	AUX
easat-11494	43	22	meet	meet	VERB
easat-11494	43	23	the	the	DET
easat-11494	43	24	growing	grow	VERB
easat-11494	43	25	demand	demand	NOUN
easat-11494	43	26	for	for	ADP
easat-11494	43	27	diverse	diverse	ADJ
easat-11494	43	28	information	information	NOUN
easat-11494	43	29	on	on	ADP
easat-11494	43	30	environmental	environmental	ADJ
easat-11494	43	31	factors	factor	NOUN
easat-11494	43	32	such	such	ADJ
easat-11494	43	33	as	as	ADP
easat-11494	43	34	water	water	NOUN
easat-11494	43	35	,	,	PUNCT
easat-11494	43	36	air	air	NOUN
easat-11494	43	37	,	,	PUNCT
easat-11494	43	38	and	and	CCONJ
easat-11494	43	39	waste	waste	NOUN
easat-11494	43	40	.	.	PUNCT
easat-11494	44	1	this	this	DET
easat-11494	44	2	approach	approach	NOUN
easat-11494	44	3	aims	aim	VERB
easat-11494	44	4	to	to	PART
easat-11494	44	5	better	well	ADV
easat-11494	44	6	serve	serve	VERB
easat-11494	44	7	the	the	DET
easat-11494	44	8	needs	need	NOUN
easat-11494	44	9	of	of	ADP
easat-11494	44	10	multiple	multiple	ADJ
easat-11494	44	11	social	social	ADJ
easat-11494	44	12	stakeholders	stakeholder	NOUN
easat-11494	44	13	and	and	CCONJ
easat-11494	44	14	contribute	contribute	VERB
easat-11494	44	15	to	to	ADP
easat-11494	44	16	sustainable	sustainable	ADJ
easat-11494	44	17	development	development	NOUN
easat-11494	44	18	objectives	objective	NOUN
easat-11494	44	19	.	.	PUNCT
easat-11494	45	1	in	in	ADP
easat-11494	45	2	vietnam	vietnam	PROPN
easat-11494	45	3	,	,	PUNCT
easat-11494	45	4	nguyen	nguyen	NOUN
easat-11494	45	5	et	et	PROPN
easat-11494	45	6	al	al	PROPN
easat-11494	45	7	.	.	PUNCT
easat-11494	46	1	[	[	X
easat-11494	46	2	6	6	NUM
easat-11494	46	3	]	]	PUNCT
easat-11494	46	4	found	find	VERB
easat-11494	46	5	that	that	SCONJ
easat-11494	46	6	although	although	SCONJ
easat-11494	46	7	major	major	ADJ
easat-11494	46	8	construction	construction	NOUN
easat-11494	46	9	corporations	corporation	NOUN
easat-11494	46	10	have	have	AUX
easat-11494	46	11	shown	show	VERB
easat-11494	46	12	interest	interest	NOUN
easat-11494	46	13	in	in	ADP
easat-11494	46	14	social	social	ADJ
easat-11494	46	15	responsibility	responsibility	NOUN
easat-11494	46	16	accounting	account	VERB
easat-11494	46	17	,	,	PUNCT
easat-11494	46	18	it	it	PRON
easat-11494	46	19	has	have	AUX
easat-11494	46	20	not	not	PART
easat-11494	46	21	yet	yet	ADV
easat-11494	46	22	been	be	AUX
easat-11494	46	23	effectively	effectively	ADV
easat-11494	46	24	implemented	implement	VERB
easat-11494	46	25	in	in	ADP
easat-11494	46	26	their	their	PRON
easat-11494	46	27	business	business	NOUN
easat-11494	46	28	operations	operation	NOUN
easat-11494	46	29	.	.	PUNCT
easat-11494	47	1	similarly	similarly	ADV
easat-11494	47	2	,	,	PUNCT
easat-11494	47	3	phương	phương	NOUN
easat-11494	48	1	[	[	X
easat-11494	48	2	7	7	X
easat-11494	48	3	]	]	PUNCT
easat-11494	48	4	noted	note	VERB
easat-11494	48	5	that	that	SCONJ
easat-11494	48	6	accountants	accountant	NOUN
easat-11494	48	7	’	'	PUNCT
easat-11494	48	8	,	,	PUNCT
easat-11494	48	9	auditors	auditor	NOUN
easat-11494	48	10	’	'	PUNCT
easat-11494	48	11	,	,	PUNCT
easat-11494	48	12	and	and	CCONJ
easat-11494	48	13	financial	financial	ADJ
easat-11494	48	14	managers	manager	NOUN
easat-11494	48	15	’	’	PART
easat-11494	48	16	awareness	awareness	NOUN
easat-11494	48	17	of	of	ADP
easat-11494	48	18	sra	sra	PROPN
easat-11494	48	19	’s	’s	PART
easat-11494	48	20	usefulness	usefulness	NOUN
easat-11494	48	21	significantly	significantly	ADV
easat-11494	48	22	influences	influence	VERB
easat-11494	48	23	their	their	PRON
easat-11494	48	24	understanding	understanding	NOUN
easat-11494	48	25	and	and	CCONJ
easat-11494	48	26	practical	practical	ADJ
easat-11494	48	27	application	application	NOUN
easat-11494	48	28	of	of	ADP
easat-11494	48	29	it	it	PRON
easat-11494	48	30	,	,	PUNCT
easat-11494	48	31	with	with	ADP
easat-11494	48	32	managerial	managerial	ADJ
easat-11494	48	33	willpower	willpower	NOUN
easat-11494	48	34	being	be	AUX
easat-11494	48	35	the	the	DET
easat-11494	48	36	most	most	ADV
easat-11494	48	37	critical	critical	ADJ
easat-11494	48	38	factor	factor	NOUN
easat-11494	48	39	.	.	PUNCT
easat-11494	49	1	phuong	phuong	PROPN
easat-11494	50	1	[	[	X
easat-11494	50	2	8	8	NUM
easat-11494	50	3	]	]	PUNCT
easat-11494	50	4	proposed	propose	VERB
easat-11494	50	5	several	several	ADJ
easat-11494	50	6	measures	measure	NOUN
easat-11494	50	7	to	to	PART
easat-11494	50	8	improve	improve	VERB
easat-11494	50	9	responsibility	responsibility	NOUN
easat-11494	50	10	accounting	account	VERB
easat-11494	50	11	at	at	ADP
easat-11494	50	12	bitexco	bitexco	PROPN
easat-11494	50	13	nam	nam	PROPN
easat-11494	50	14	long	long	ADJ
easat-11494	50	15	joint	joint	ADJ
easat-11494	50	16	stock	stock	NOUN
easat-11494	50	17	company	company	NOUN
easat-11494	50	18	,	,	PUNCT
easat-11494	50	19	including	include	VERB
easat-11494	50	20	the	the	DET
easat-11494	50	21	establishment	establishment	NOUN
easat-11494	50	22	of	of	ADP
easat-11494	50	23	responsibility	responsibility	NOUN
easat-11494	50	24	centers	center	NOUN
easat-11494	50	25	,	,	PUNCT
easat-11494	50	26	budget	budget	NOUN
easat-11494	50	27	systems	system	NOUN
easat-11494	50	28	,	,	PUNCT
easat-11494	50	29	performance	performance	NOUN
easat-11494	50	30	evaluation	evaluation	NOUN
easat-11494	50	31	criteria	criterion	NOUN
easat-11494	50	32	comparing	compare	VERB
easat-11494	50	33	budgets	budget	NOUN
easat-11494	50	34	with	with	ADP
easat-11494	50	35	actual	actual	ADJ
easat-11494	50	36	results	result	NOUN
easat-11494	50	37	,	,	PUNCT
easat-11494	50	38	and	and	CCONJ
easat-11494	50	39	managerial	managerial	ADJ
easat-11494	50	40	accounting	accounting	NOUN
easat-11494	50	41	reporting	reporting	NOUN
easat-11494	50	42	systems	system	NOUN
easat-11494	50	43	.	.	PUNCT
easat-11494	51	1	hang	hang	VERB
easat-11494	52	1	[	[	X
easat-11494	52	2	9	9	X
easat-11494	52	3	]	]	PUNCT
easat-11494	52	4	analyzed	analyze	VERB
easat-11494	52	5	the	the	DET
easat-11494	52	6	experiences	experience	NOUN
easat-11494	52	7	of	of	ADP
easat-11494	52	8	countries	country	NOUN
easat-11494	52	9	such	such	ADJ
easat-11494	52	10	as	as	ADP
easat-11494	52	11	the	the	DET
easat-11494	52	12	uk	uk	PROPN
easat-11494	52	13	,	,	PUNCT
easat-11494	52	14	the	the	DET
easat-11494	52	15	us	us	PROPN
easat-11494	52	16	,	,	PUNCT
easat-11494	52	17	and	and	CCONJ
easat-11494	52	18	australia	australia	PROPN
easat-11494	52	19	in	in	ADP
easat-11494	52	20	applying	apply	VERB
easat-11494	52	21	sra	sra	PROPN
easat-11494	52	22	and	and	CCONJ
easat-11494	52	23	recommended	recommend	VERB
easat-11494	52	24	that	that	SCONJ
easat-11494	52	25	vietnamese	vietnamese	ADJ
easat-11494	52	26	enterprises	enterprise	NOUN
easat-11494	52	27	adopt	adopt	VERB
easat-11494	52	28	sustainability	sustainability	NOUN
easat-11494	52	29	reporting	reporting	NOUN
easat-11494	52	30	guidelines	guideline	NOUN
easat-11494	52	31	from	from	ADP
easat-11494	52	32	the	the	DET
easat-11494	52	33	global	global	ADJ
easat-11494	52	34	reporting	reporting	NOUN
easat-11494	52	35	initiative	initiative	NOUN
easat-11494	52	36	(	(	PUNCT
easat-11494	52	37	gri	gri	PROPN
easat-11494	52	38	)	)	PUNCT
easat-11494	52	39	and	and	CCONJ
easat-11494	52	40	the	the	DET
easat-11494	52	41	international	international	ADJ
easat-11494	52	42	integrated	integrated	ADJ
easat-11494	52	43	reporting	reporting	NOUN
easat-11494	52	44	council	council	NOUN
easat-11494	52	45	(	(	PUNCT
easat-11494	52	46	iirc	iirc	ADV
easat-11494	52	47	)	)	PUNCT
easat-11494	52	48	.	.	PUNCT
easat-11494	53	1	she	she	PRON
easat-11494	53	2	79	79	NUM
easat-11494	53	3	edelweiss	edelweiss	PROPN
easat-11494	53	4	applied	apply	VERB
easat-11494	53	5	science	science	NOUN
easat-11494	53	6	and	and	CCONJ
easat-11494	53	7	technology	technology	NOUN
easat-11494	53	8	issn	issn	PROPN
easat-11494	53	9	:	:	PUNCT
easat-11494	53	10	2576	2576	NUM
easat-11494	53	11	-	-	SYM
easat-11494	53	12	8484	8484	NUM
easat-11494	53	13	vol	vol	NOUN
easat-11494	53	14	.	.	PROPN
easat-11494	54	1	10	10	NUM
easat-11494	54	2	,	,	PUNCT
easat-11494	54	3	no	no	INTJ
easat-11494	54	4	.	.	NOUN
easat-11494	54	5	1	1	NUM
easat-11494	54	6	:	:	PUNCT
easat-11494	54	7	77	77	NUM
easat-11494	54	8	-	-	SYM
easat-11494	54	9	92	92	NUM
easat-11494	54	10	,	,	PUNCT
easat-11494	54	11	2026	2026	NUM
easat-11494	54	12	doi	doi	NOUN
easat-11494	54	13	:	:	PUNCT
easat-11494	54	14	10.55214/2576	10.55214/2576	NUM
easat-11494	54	15	-	-	PUNCT
easat-11494	54	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	54	17	©	©	PROPN
easat-11494	54	18	2026	2026	NUM
easat-11494	54	19	by	by	ADP
easat-11494	54	20	the	the	DET
easat-11494	54	21	authors	author	NOUN
easat-11494	54	22	;	;	PUNCT
easat-11494	54	23	licensee	licensee	PROPN
easat-11494	54	24	learning	learning	PROPN
easat-11494	54	25	gate	gate	PROPN
easat-11494	54	26	emphasized	emphasize	VERB
easat-11494	54	27	integrating	integrate	VERB
easat-11494	54	28	sustainable	sustainable	ADJ
easat-11494	54	29	development	development	NOUN
easat-11494	54	30	goals	goal	NOUN
easat-11494	54	31	into	into	ADP
easat-11494	54	32	corporate	corporate	ADJ
easat-11494	54	33	strategies	strategy	NOUN
easat-11494	54	34	and	and	CCONJ
easat-11494	54	35	aligning	align	VERB
easat-11494	54	36	social	social	ADJ
easat-11494	54	37	,	,	PUNCT
easat-11494	54	38	human	human	ADJ
easat-11494	54	39	,	,	PUNCT
easat-11494	54	40	and	and	CCONJ
easat-11494	54	41	environmental	environmental	ADJ
easat-11494	54	42	outcomes	outcome	NOUN
easat-11494	54	43	with	with	ADP
easat-11494	54	44	financial	financial	ADJ
easat-11494	54	45	performance	performance	NOUN
easat-11494	54	46	.	.	PUNCT
easat-11494	55	1	more	more	ADV
easat-11494	55	2	recently	recently	ADV
easat-11494	55	3	,	,	PUNCT
easat-11494	55	4	hung	hung	ADJ
easat-11494	55	5	and	and	CCONJ
easat-11494	55	6	hanh	hanh	NOUN
easat-11494	56	1	[	[	X
easat-11494	56	2	10	10	NUM
easat-11494	56	3	]	]	PUNCT
easat-11494	56	4	employed	employ	VERB
easat-11494	56	5	qualitative	qualitative	ADJ
easat-11494	56	6	methods	method	NOUN
easat-11494	56	7	to	to	PART
easat-11494	56	8	examine	examine	VERB
easat-11494	56	9	the	the	DET
easat-11494	56	10	current	current	ADJ
easat-11494	56	11	status	status	NOUN
easat-11494	56	12	and	and	CCONJ
easat-11494	56	13	barriers	barrier	NOUN
easat-11494	56	14	to	to	ADP
easat-11494	56	15	implementing	implement	VERB
easat-11494	56	16	sra	sra	PROPN
easat-11494	56	17	in	in	ADP
easat-11494	56	18	vietnamese	vietnamese	ADJ
easat-11494	56	19	enterprises	enterprise	NOUN
easat-11494	56	20	.	.	PUNCT
easat-11494	57	1	their	their	PRON
easat-11494	57	2	study	study	NOUN
easat-11494	57	3	proposed	propose	VERB
easat-11494	57	4	solutions	solution	NOUN
easat-11494	57	5	to	to	PART
easat-11494	57	6	improve	improve	VERB
easat-11494	57	7	the	the	DET
easat-11494	57	8	quality	quality	NOUN
easat-11494	57	9	of	of	ADP
easat-11494	57	10	social	social	ADJ
easat-11494	57	11	responsibility	responsibility	NOUN
easat-11494	57	12	accounting	account	VERB
easat-11494	57	13	information	information	NOUN
easat-11494	57	14	and	and	CCONJ
easat-11494	57	15	enhance	enhance	VERB
easat-11494	57	16	its	its	PRON
easat-11494	57	17	applicability	applicability	NOUN
easat-11494	57	18	within	within	ADP
easat-11494	57	19	domestic	domestic	ADJ
easat-11494	57	20	businesses	business	NOUN
easat-11494	57	21	.	.	PUNCT
easat-11494	58	1	based	base	VERB
easat-11494	58	2	on	on	ADP
easat-11494	58	3	institutional	institutional	ADJ
easat-11494	58	4	theory	theory	NOUN
easat-11494	58	5	,	,	PUNCT
easat-11494	58	6	stakeholder	stakeholder	NOUN
easat-11494	58	7	theory	theory	NOUN
easat-11494	58	8	,	,	PUNCT
easat-11494	58	9	and	and	CCONJ
easat-11494	58	10	contingency	contingency	NOUN
easat-11494	58	11	theory	theory	NOUN
easat-11494	58	12	,	,	PUNCT
easat-11494	58	13	this	this	DET
easat-11494	58	14	study	study	NOUN
easat-11494	58	15	develops	develop	VERB
easat-11494	58	16	a	a	DET
easat-11494	58	17	conceptual	conceptual	ADJ
easat-11494	58	18	framework	framework	NOUN
easat-11494	58	19	that	that	PRON
easat-11494	58	20	explains	explain	VERB
easat-11494	58	21	the	the	DET
easat-11494	58	22	determinants	determinant	NOUN
easat-11494	58	23	influencing	influence	VERB
easat-11494	58	24	the	the	DET
easat-11494	58	25	adoption	adoption	NOUN
easat-11494	58	26	of	of	ADP
easat-11494	58	27	social	social	ADJ
easat-11494	58	28	responsibility	responsibility	NOUN
easat-11494	58	29	accounting	account	VERB
easat-11494	58	30	(	(	PUNCT
easat-11494	58	31	asra	asra	PROPN
easat-11494	58	32	)	)	PUNCT
easat-11494	58	33	in	in	ADP
easat-11494	58	34	coal	coal	NOUN
easat-11494	58	35	mining	mining	NOUN
easat-11494	58	36	enterprises	enterprise	NOUN
easat-11494	58	37	.	.	PUNCT
easat-11494	59	1	the	the	DET
easat-11494	59	2	framework	framework	NOUN
easat-11494	59	3	integrates	integrate	VERB
easat-11494	59	4	five	five	NUM
easat-11494	59	5	key	key	ADJ
easat-11494	59	6	factors	factor	NOUN
easat-11494	59	7	frequently	frequently	ADV
easat-11494	59	8	highlighted	highlight	VERB
easat-11494	59	9	in	in	ADP
easat-11494	59	10	prior	prior	ADJ
easat-11494	59	11	sustainability	sustainability	NOUN
easat-11494	59	12	accounting	accounting	NOUN
easat-11494	59	13	research	research	NOUN
easat-11494	59	14	:	:	PUNCT
easat-11494	59	15	legal	legal	ADJ
easat-11494	59	16	framework	framework	NOUN
easat-11494	59	17	,	,	PUNCT
easat-11494	59	18	environmental	environmental	ADJ
easat-11494	59	19	cost	cost	NOUN
easat-11494	59	20	management	management	NOUN
easat-11494	59	21	,	,	PUNCT
easat-11494	59	22	managerial	managerial	ADJ
easat-11494	59	23	perceptions	perception	NOUN
easat-11494	59	24	,	,	PUNCT
easat-11494	59	25	business	business	NOUN
easat-11494	59	26	characteristics	characteristic	NOUN
easat-11494	59	27	,	,	PUNCT
easat-11494	59	28	and	and	CCONJ
easat-11494	59	29	accountants	accountant	NOUN
easat-11494	59	30	’	’	PART
easat-11494	59	31	qualifications	qualification	NOUN
easat-11494	59	32	,	,	PUNCT
easat-11494	59	33	as	as	ADP
easat-11494	59	34	predictors	predictor	NOUN
easat-11494	59	35	of	of	ADP
easat-11494	59	36	asra	asra	VERB
easat-11494	59	37	implementation	implementation	NOUN
easat-11494	59	38	.	.	PUNCT
easat-11494	60	1	these	these	DET
easat-11494	60	2	determinants	determinant	NOUN
easat-11494	60	3	are	be	AUX
easat-11494	60	4	theorized	theorize	VERB
easat-11494	60	5	to	to	PART
easat-11494	60	6	exert	exert	VERB
easat-11494	60	7	both	both	DET
easat-11494	60	8	regulatory	regulatory	ADJ
easat-11494	60	9	and	and	CCONJ
easat-11494	60	10	operational	operational	ADJ
easat-11494	60	11	pressures	pressure	NOUN
easat-11494	60	12	that	that	PRON
easat-11494	60	13	shape	shape	VERB
easat-11494	60	14	enterprise	enterprise	NOUN
easat-11494	60	15	behavior	behavior	NOUN
easat-11494	60	16	within	within	ADP
easat-11494	60	17	high	high	ADJ
easat-11494	60	18	-	-	PUNCT
easat-11494	60	19	impact	impact	NOUN
easat-11494	60	20	industries	industry	NOUN
easat-11494	60	21	.	.	PUNCT
easat-11494	61	1	accordingly	accordingly	ADV
easat-11494	61	2	,	,	PUNCT
easat-11494	61	3	the	the	DET
easat-11494	61	4	conceptual	conceptual	ADJ
easat-11494	61	5	framework	framework	NOUN
easat-11494	61	6	illustrates	illustrate	VERB
easat-11494	61	7	the	the	DET
easat-11494	61	8	expected	expect	VERB
easat-11494	61	9	relationships	relationship	NOUN
easat-11494	61	10	between	between	ADP
easat-11494	61	11	the	the	DET
easat-11494	61	12	independent	independent	ADJ
easat-11494	61	13	variables	variable	NOUN
easat-11494	61	14	and	and	CCONJ
easat-11494	61	15	asra	asra	VERB
easat-11494	61	16	adoption	adoption	NOUN
easat-11494	61	17	,	,	PUNCT
easat-11494	61	18	serving	serve	VERB
easat-11494	61	19	as	as	ADP
easat-11494	61	20	the	the	DET
easat-11494	61	21	basis	basis	NOUN
easat-11494	61	22	for	for	ADP
easat-11494	61	23	hypothesis	hypothesis	NOUN
easat-11494	61	24	development	development	NOUN
easat-11494	61	25	and	and	CCONJ
easat-11494	61	26	subsequent	subsequent	ADJ
easat-11494	61	27	empirical	empirical	ADJ
easat-11494	61	28	examination	examination	NOUN
easat-11494	61	29	.	.	PUNCT
easat-11494	62	1	figure	figure	NOUN
easat-11494	62	2	1	1	NUM
easat-11494	62	3	.	.	PUNCT
easat-11494	62	4	conceptual	conceptual	ADJ
easat-11494	62	5	framework	framework	NOUN
easat-11494	62	6	.	.	PUNCT
easat-11494	63	1	2.2	2.2	NUM
easat-11494	63	2	.	.	PUNCT
easat-11494	63	3	hypothesis	hypothesis	NOUN
easat-11494	63	4	design	design	NOUN
easat-11494	63	5	2.2.1	2.2.1	NUM
easat-11494	63	6	.	.	PUNCT
easat-11494	64	1	legal	legal	ADJ
easat-11494	64	2	framework	framework	NOUN
easat-11494	64	3	legal	legal	ADJ
easat-11494	64	4	regulations	regulation	NOUN
easat-11494	64	5	are	be	AUX
easat-11494	64	6	among	among	ADP
easat-11494	64	7	the	the	DET
easat-11494	64	8	key	key	ADJ
easat-11494	64	9	factors	factor	NOUN
easat-11494	64	10	influencing	influence	VERB
easat-11494	64	11	the	the	DET
easat-11494	64	12	adoption	adoption	NOUN
easat-11494	64	13	of	of	ADP
easat-11494	64	14	social	social	ADJ
easat-11494	64	15	responsibility	responsibility	NOUN
easat-11494	64	16	accounting	account	VERB
easat-11494	64	17	(	(	PUNCT
easat-11494	64	18	sra	sra	PROPN
easat-11494	64	19	)	)	PUNCT
easat-11494	64	20	by	by	ADP
easat-11494	64	21	enterprises	enterprise	NOUN
easat-11494	64	22	,	,	PUNCT
easat-11494	64	23	particularly	particularly	ADV
easat-11494	64	24	in	in	ADP
easat-11494	64	25	matters	matter	NOUN
easat-11494	64	26	related	relate	VERB
easat-11494	64	27	to	to	ADP
easat-11494	64	28	human	human	ADJ
easat-11494	64	29	resources	resource	NOUN
easat-11494	64	30	and	and	CCONJ
easat-11494	64	31	the	the	DET
easat-11494	64	32	environment	environment	NOUN
easat-11494	64	33	.	.	PUNCT
easat-11494	65	1	in	in	ADP
easat-11494	65	2	the	the	DET
easat-11494	65	3	context	context	NOUN
easat-11494	65	4	of	of	ADP
easat-11494	65	5	globalization	globalization	NOUN
easat-11494	65	6	,	,	PUNCT
easat-11494	65	7	governments	government	NOUN
easat-11494	65	8	around	around	ADP
easat-11494	65	9	the	the	DET
easat-11494	65	10	world	world	NOUN
easat-11494	65	11	have	have	AUX
easat-11494	65	12	enacted	enact	VERB
easat-11494	65	13	legal	legal	ADJ
easat-11494	65	14	frameworks	framework	NOUN
easat-11494	65	15	requiring	require	VERB
easat-11494	65	16	businesses	business	NOUN
easat-11494	65	17	to	to	PART
easat-11494	65	18	disclose	disclose	VERB
easat-11494	65	19	information	information	NOUN
easat-11494	65	20	regarding	regard	VERB
easat-11494	65	21	their	their	PRON
easat-11494	65	22	environmental	environmental	ADJ
easat-11494	65	23	,	,	PUNCT
easat-11494	65	24	labor	labor	NOUN
easat-11494	65	25	,	,	PUNCT
easat-11494	65	26	and	and	CCONJ
easat-11494	65	27	community	community	NOUN
easat-11494	65	28	-	-	PUNCT
easat-11494	65	29	related	relate	VERB
easat-11494	65	30	activities	activity	NOUN
easat-11494	65	31	.	.	PUNCT
easat-11494	66	1	liu	liu	PROPN
easat-11494	66	2	and	and	CCONJ
easat-11494	66	3	anbumozhi	anbumozhi	VERB
easat-11494	67	1	[	[	X
easat-11494	67	2	11	11	NUM
easat-11494	67	3	]	]	PUNCT
easat-11494	67	4	in	in	ADP
easat-11494	67	5	their	their	PRON
easat-11494	67	6	survey	survey	NOUN
easat-11494	67	7	of	of	ADP
easat-11494	67	8	175	175	NUM
easat-11494	67	9	companies	company	NOUN
easat-11494	67	10	listed	list	VERB
easat-11494	67	11	on	on	ADP
easat-11494	67	12	the	the	DET
easat-11494	67	13	chinese	chinese	ADJ
easat-11494	67	14	stock	stock	NOUN
easat-11494	67	15	market	market	NOUN
easat-11494	67	16	found	find	VERB
easat-11494	67	17	that	that	SCONJ
easat-11494	67	18	governmental	governmental	ADJ
easat-11494	67	19	pressure	pressure	NOUN
easat-11494	67	20	had	have	VERB
easat-11494	67	21	a	a	DET
easat-11494	67	22	significant	significant	ADJ
easat-11494	67	23	impact	impact	NOUN
easat-11494	67	24	on	on	ADP
easat-11494	67	25	environmental	environmental	ADJ
easat-11494	67	26	disclosure	disclosure	NOUN
easat-11494	67	27	practices	practice	NOUN
easat-11494	67	28	.	.	PUNCT
easat-11494	68	1	more	more	ADJ
easat-11494	68	2	than	than	ADP
easat-11494	68	3	35	35	NUM
easat-11494	68	4	%	%	NOUN
easat-11494	68	5	of	of	ADP
easat-11494	68	6	the	the	DET
easat-11494	68	7	surveyed	survey	VERB
easat-11494	68	8	firms	firm	NOUN
easat-11494	68	9	reported	report	VERB
easat-11494	68	10	their	their	PRON
easat-11494	68	11	environmental	environmental	ADJ
easat-11494	68	12	protection	protection	NOUN
easat-11494	68	13	efforts	effort	NOUN
easat-11494	68	14	,	,	PUNCT
easat-11494	68	15	such	such	ADJ
easat-11494	68	16	as	as	ADP
easat-11494	68	17	obtaining	obtain	VERB
easat-11494	68	18	iso	iso	NOUN
easat-11494	68	19	14001	14001	NUM
easat-11494	68	20	certification	certification	NOUN
easat-11494	68	21	and	and	CCONJ
easat-11494	68	22	conducting	conduct	VERB
easat-11494	68	23	clean	clean	ADJ
easat-11494	68	24	production	production	NOUN
easat-11494	68	25	audits	audits	NOUN
easat-11494	68	26	.	.	PUNCT
easat-11494	69	1	lauwo	lauwo	PROPN
easat-11494	69	2	et	et	PROPN
easat-11494	69	3	al	al	PROPN
easat-11494	69	4	.	.	PUNCT
easat-11494	70	1	[	[	X
easat-11494	70	2	12	12	NUM
easat-11494	70	3	]	]	PUNCT
easat-11494	70	4	examined	examine	VERB
easat-11494	70	5	corporate	corporate	ADJ
easat-11494	70	6	accountability	accountability	NOUN
easat-11494	70	7	and	and	CCONJ
easat-11494	70	8	social	social	ADJ
easat-11494	70	9	responsibility	responsibility	NOUN
easat-11494	70	10	in	in	ADP
easat-11494	70	11	the	the	DET
easat-11494	70	12	mining	mining	NOUN
easat-11494	70	13	sector	sector	NOUN
easat-11494	70	14	in	in	ADP
easat-11494	70	15	tanzania	tanzania	PROPN
easat-11494	70	16	.	.	PUNCT
easat-11494	71	1	the	the	DET
easat-11494	71	2	authors	author	NOUN
easat-11494	71	3	assessed	assess	VERB
easat-11494	71	4	the	the	DET
easat-11494	71	5	role	role	NOUN
easat-11494	71	6	of	of	ADP
easat-11494	71	7	local	local	ADJ
easat-11494	71	8	government	government	NOUN
easat-11494	71	9	regulations	regulation	NOUN
easat-11494	71	10	and	and	CCONJ
easat-11494	71	11	awareness	awareness	NOUN
easat-11494	71	12	campaigns	campaign	NOUN
easat-11494	71	13	by	by	ADP
easat-11494	71	14	national	national	ADJ
easat-11494	71	15	non	non	ADJ
easat-11494	71	16	-	-	ADJ
easat-11494	71	17	governmental	governmental	ADJ
easat-11494	71	18	organizations	organization	NOUN
easat-11494	71	19	(	(	PUNCT
easat-11494	71	20	ngos	ngo	NOUN
easat-11494	71	21	)	)	PUNCT
easat-11494	71	22	in	in	ADP
easat-11494	71	23	promoting	promote	VERB
easat-11494	71	24	corporate	corporate	ADJ
easat-11494	71	25	social	social	ADJ
easat-11494	71	26	reporting	reporting	NOUN
easat-11494	71	27	.	.	PUNCT
easat-11494	72	1	their	their	PRON
easat-11494	72	2	findings	finding	NOUN
easat-11494	72	3	revealed	reveal	VERB
easat-11494	72	4	the	the	DET
easat-11494	72	5	limited	limited	ADJ
easat-11494	72	6	effectiveness	effectiveness	NOUN
easat-11494	72	7	of	of	ADP
easat-11494	72	8	existing	exist	VERB
easat-11494	72	9	legal	legal	ADJ
easat-11494	72	10	frameworks	framework	NOUN
easat-11494	72	11	and	and	CCONJ
easat-11494	72	12	the	the	DET
easat-11494	72	13	relatively	relatively	ADV
easat-11494	72	14	weak	weak	ADJ
easat-11494	72	15	influence	influence	NOUN
easat-11494	72	16	of	of	ADP
easat-11494	72	17	ngos	ngo	NOUN
easat-11494	72	18	and	and	CCONJ
easat-11494	72	19	advocacy	advocacy	NOUN
easat-11494	72	20	groups	group	NOUN
easat-11494	72	21	in	in	ADP
easat-11494	72	22	fostering	foster	VERB
easat-11494	72	23	more	more	ADV
easat-11494	72	24	socially	socially	ADV
easat-11494	72	25	and	and	CCONJ
easat-11494	72	26	environmentally	environmentally	ADV
easat-11494	72	27	responsible	responsible	ADJ
easat-11494	72	28	business	business	NOUN
easat-11494	72	29	practices	practice	NOUN
easat-11494	72	30	.	.	PUNCT
easat-11494	73	1	the	the	DET
easat-11494	73	2	study	study	NOUN
easat-11494	73	3	also	also	ADV
easat-11494	73	4	highlighted	highlight	VERB
easat-11494	73	5	the	the	DET
easat-11494	73	6	importance	importance	NOUN
easat-11494	73	7	of	of	ADP
easat-11494	73	8	strengthening	strengthen	VERB
easat-11494	73	9	these	these	DET
easat-11494	73	10	frameworks	framework	NOUN
easat-11494	73	11	to	to	PART
easat-11494	73	12	ensure	ensure	VERB
easat-11494	73	13	80	80	NUM
easat-11494	73	14	edelweiss	edelweiss	PROPN
easat-11494	73	15	applied	apply	VERB
easat-11494	73	16	science	science	NOUN
easat-11494	73	17	and	and	CCONJ
easat-11494	73	18	technology	technology	NOUN
easat-11494	73	19	issn	issn	PROPN
easat-11494	73	20	:	:	PUNCT
easat-11494	73	21	2576	2576	NUM
easat-11494	73	22	-	-	SYM
easat-11494	73	23	8484	8484	NUM
easat-11494	73	24	vol	vol	NOUN
easat-11494	73	25	.	.	PROPN
easat-11494	74	1	10	10	NUM
easat-11494	74	2	,	,	PUNCT
easat-11494	74	3	no	no	INTJ
easat-11494	74	4	.	.	NOUN
easat-11494	74	5	1	1	NUM
easat-11494	74	6	:	:	PUNCT
easat-11494	74	7	77	77	NUM
easat-11494	74	8	-	-	SYM
easat-11494	74	9	92	92	NUM
easat-11494	74	10	,	,	PUNCT
easat-11494	74	11	2026	2026	NUM
easat-11494	74	12	doi	doi	NOUN
easat-11494	74	13	:	:	PUNCT
easat-11494	74	14	10.55214/2576	10.55214/2576	NUM
easat-11494	74	15	-	-	PUNCT
easat-11494	74	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	74	17	©	©	PROPN
easat-11494	74	18	2026	2026	NUM
easat-11494	74	19	by	by	ADP
easat-11494	74	20	the	the	DET
easat-11494	74	21	authors	author	NOUN
easat-11494	74	22	;	;	PUNCT
easat-11494	75	1	licensee	licensee	PROPN
easat-11494	75	2	learning	learn	VERB
easat-11494	75	3	gate	gate	NOUN
easat-11494	75	4	compliance	compliance	NOUN
easat-11494	75	5	with	with	ADP
easat-11494	75	6	both	both	CCONJ
easat-11494	75	7	local	local	ADJ
easat-11494	75	8	and	and	CCONJ
easat-11494	75	9	international	international	ADJ
easat-11494	75	10	standards	standard	NOUN
easat-11494	75	11	,	,	PUNCT
easat-11494	75	12	thereby	thereby	ADV
easat-11494	75	13	improving	improve	VERB
easat-11494	75	14	the	the	DET
easat-11494	75	15	living	living	NOUN
easat-11494	75	16	conditions	condition	NOUN
easat-11494	75	17	of	of	ADP
easat-11494	75	18	impoverished	impoverished	ADJ
easat-11494	75	19	populations	population	NOUN
easat-11494	75	20	in	in	ADP
easat-11494	75	21	developing	develop	VERB
easat-11494	75	22	countries	country	NOUN
easat-11494	75	23	,	,	PUNCT
easat-11494	75	24	particularly	particularly	ADV
easat-11494	75	25	in	in	ADP
easat-11494	75	26	tanzania	tanzania	PROPN
easat-11494	75	27	.	.	PUNCT
easat-11494	76	1	similarly	similarly	ADV
easat-11494	76	2	,	,	PUNCT
easat-11494	76	3	mukherjee	mukherjee	PROPN
easat-11494	76	4	et	et	PROPN
easat-11494	76	5	al	al	PROPN
easat-11494	76	6	.	.	PUNCT
easat-11494	77	1	[	[	X
easat-11494	77	2	13	13	NUM
easat-11494	77	3	]	]	PUNCT
easat-11494	77	4	found	find	VERB
easat-11494	77	5	that	that	SCONJ
easat-11494	77	6	legal	legal	ADJ
easat-11494	77	7	requirements	requirement	NOUN
easat-11494	77	8	in	in	ADP
easat-11494	77	9	india	india	PROPN
easat-11494	77	10	significantly	significantly	ADV
easat-11494	77	11	affected	affect	VERB
easat-11494	77	12	the	the	DET
easat-11494	77	13	use	use	NOUN
easat-11494	77	14	of	of	ADP
easat-11494	77	15	corporate	corporate	ADJ
easat-11494	77	16	funds	fund	NOUN
easat-11494	77	17	for	for	ADP
easat-11494	77	18	social	social	ADJ
easat-11494	77	19	responsibility	responsibility	NOUN
easat-11494	77	20	activities	activity	NOUN
easat-11494	77	21	and	and	CCONJ
easat-11494	77	22	the	the	DET
easat-11494	77	23	corresponding	corresponding	ADJ
easat-11494	77	24	csr	csr	NOUN
easat-11494	77	25	reporting	reporting	NOUN
easat-11494	77	26	practices	practice	NOUN
easat-11494	77	27	.	.	PUNCT
easat-11494	78	1	in	in	ADP
easat-11494	78	2	bangladesh	bangladesh	PROPN
easat-11494	78	3	,	,	PUNCT
easat-11494	78	4	hossain	hossain	PROPN
easat-11494	78	5	et	et	PROPN
easat-11494	78	6	al	al	PROPN
easat-11494	78	7	.	.	PUNCT
easat-11494	79	1	[	[	X
easat-11494	79	2	14	14	NUM
easat-11494	79	3	]	]	PUNCT
easat-11494	79	4	analyzed	analyze	VERB
easat-11494	79	5	the	the	DET
easat-11494	79	6	environmental	environmental	ADJ
easat-11494	79	7	and	and	CCONJ
easat-11494	79	8	social	social	ADJ
easat-11494	79	9	responsibility	responsibility	NOUN
easat-11494	79	10	reports	report	NOUN
easat-11494	79	11	of	of	ADP
easat-11494	79	12	listed	list	VERB
easat-11494	79	13	companies	company	NOUN
easat-11494	79	14	and	and	CCONJ
easat-11494	79	15	discovered	discover	VERB
easat-11494	79	16	that	that	SCONJ
easat-11494	79	17	the	the	DET
easat-11494	79	18	lack	lack	NOUN
easat-11494	79	19	of	of	ADP
easat-11494	79	20	comprehensive	comprehensive	ADJ
easat-11494	79	21	legal	legal	ADJ
easat-11494	79	22	provisions	provision	NOUN
easat-11494	79	23	and	and	CCONJ
easat-11494	79	24	socio	socio	NOUN
easat-11494	79	25	-	-	PUNCT
easat-11494	79	26	cultural	cultural	ADJ
easat-11494	79	27	barriers	barrier	NOUN
easat-11494	79	28	hindered	hinder	VERB
easat-11494	79	29	corporate	corporate	ADJ
easat-11494	79	30	disclosure	disclosure	NOUN
easat-11494	79	31	of	of	ADP
easat-11494	79	32	social	social	ADJ
easat-11494	79	33	and	and	CCONJ
easat-11494	79	34	environmental	environmental	ADJ
easat-11494	79	35	issues	issue	NOUN
easat-11494	79	36	.	.	PUNCT
easat-11494	80	1	in	in	ADP
easat-11494	80	2	vietnam	vietnam	PROPN
easat-11494	80	3	,	,	PUNCT
easat-11494	80	4	phương	phương	NOUN
easat-11494	81	1	[	[	X
easat-11494	81	2	7	7	NUM
easat-11494	81	3	]	]	PUNCT
easat-11494	81	4	identified	identify	VERB
easat-11494	81	5	that	that	SCONJ
easat-11494	81	6	legal	legal	ADJ
easat-11494	81	7	regulations	regulation	NOUN
easat-11494	81	8	exert	exert	VERB
easat-11494	81	9	a	a	DET
easat-11494	81	10	positive	positive	ADJ
easat-11494	81	11	influence	influence	NOUN
easat-11494	81	12	on	on	ADP
easat-11494	81	13	the	the	DET
easat-11494	81	14	implementation	implementation	NOUN
easat-11494	81	15	of	of	ADP
easat-11494	81	16	sra	sra	PROPN
easat-11494	81	17	among	among	ADP
easat-11494	81	18	domestic	domestic	ADJ
easat-11494	81	19	enterprises	enterprise	NOUN
easat-11494	81	20	.	.	PUNCT
easat-11494	82	1	nguyen	nguyen	PROPN
easat-11494	82	2	et	et	PROPN
easat-11494	82	3	al	al	PROPN
easat-11494	82	4	.	.	PUNCT
easat-11494	83	1	[	[	X
easat-11494	83	2	15	15	NUM
easat-11494	83	3	]	]	PUNCT
easat-11494	83	4	further	far	ADV
easat-11494	83	5	concluded	conclude	VERB
easat-11494	83	6	that	that	SCONJ
easat-11494	83	7	legal	legal	ADJ
easat-11494	83	8	regulations	regulation	NOUN
easat-11494	83	9	are	be	AUX
easat-11494	83	10	the	the	DET
easat-11494	83	11	most	most	ADV
easat-11494	83	12	influential	influential	ADJ
easat-11494	83	13	factor	factor	NOUN
easat-11494	83	14	affecting	affect	VERB
easat-11494	83	15	sra	sra	PROPN
easat-11494	83	16	adoption	adoption	NOUN
easat-11494	83	17	among	among	ADP
easat-11494	83	18	companies	company	NOUN
easat-11494	83	19	listed	list	VERB
easat-11494	83	20	on	on	ADP
easat-11494	83	21	vietnam	vietnam	PROPN
easat-11494	83	22	’s	’s	PART
easat-11494	83	23	stock	stock	NOUN
easat-11494	83	24	market	market	NOUN
easat-11494	83	25	.	.	PUNCT
easat-11494	84	1	they	they	PRON
easat-11494	84	2	emphasized	emphasize	VERB
easat-11494	84	3	that	that	SCONJ
easat-11494	84	4	sra	sra	PROPN
easat-11494	84	5	should	should	AUX
easat-11494	84	6	be	be	AUX
easat-11494	84	7	effectively	effectively	ADV
easat-11494	84	8	implemented	implement	VERB
easat-11494	84	9	to	to	PART
easat-11494	84	10	collect	collect	VERB
easat-11494	84	11	,	,	PUNCT
easat-11494	84	12	process	process	NOUN
easat-11494	84	13	,	,	PUNCT
easat-11494	84	14	and	and	CCONJ
easat-11494	84	15	provide	provide	VERB
easat-11494	84	16	csr	csr	NOUN
easat-11494	84	17	-	-	ADJ
easat-11494	84	18	related	relate	VERB
easat-11494	84	19	information	information	NOUN
easat-11494	84	20	for	for	ADP
easat-11494	84	21	corporate	corporate	ADJ
easat-11494	84	22	disclosures	disclosure	NOUN
easat-11494	84	23	.	.	PUNCT
easat-11494	85	1	supporting	support	VERB
easat-11494	85	2	this	this	DET
easat-11494	85	3	view	view	NOUN
easat-11494	85	4	,	,	PUNCT
easat-11494	85	5	hung	hang	VERB
easat-11494	85	6	et	et	PROPN
easat-11494	85	7	al	al	PROPN
easat-11494	85	8	.	.	PUNCT
easat-11494	86	1	[	[	X
easat-11494	86	2	16	16	NUM
easat-11494	86	3	]	]	PUNCT
easat-11494	86	4	,	,	PUNCT
easat-11494	86	5	based	base	VERB
easat-11494	86	6	on	on	ADP
easat-11494	86	7	surveys	survey	NOUN
easat-11494	86	8	of	of	ADP
easat-11494	86	9	business	business	NOUN
easat-11494	86	10	managers	manager	NOUN
easat-11494	86	11	,	,	PUNCT
easat-11494	86	12	accounting	accounting	NOUN
easat-11494	86	13	experts	expert	NOUN
easat-11494	86	14	,	,	PUNCT
easat-11494	86	15	and	and	CCONJ
easat-11494	86	16	university	university	NOUN
easat-11494	86	17	lecturers	lecturer	NOUN
easat-11494	86	18	in	in	ADP
easat-11494	86	19	vietnam	vietnam	PROPN
easat-11494	86	20	,	,	PUNCT
easat-11494	86	21	have	have	AUX
easat-11494	86	22	confirmed	confirm	VERB
easat-11494	86	23	that	that	SCONJ
easat-11494	86	24	legal	legal	ADJ
easat-11494	86	25	regulations	regulation	NOUN
easat-11494	86	26	significantly	significantly	ADV
easat-11494	86	27	influence	influence	VERB
easat-11494	86	28	the	the	DET
easat-11494	86	29	adoption	adoption	NOUN
easat-11494	86	30	of	of	ADP
easat-11494	86	31	sra	sra	PROPN
easat-11494	86	32	.	.	PUNCT
easat-11494	87	1	additionally	additionally	ADV
easat-11494	87	2	,	,	PUNCT
easat-11494	87	3	shahwan	shahwan	PROPN
easat-11494	87	4	et	et	PROPN
easat-11494	87	5	al	al	PROPN
easat-11494	87	6	.	.	PUNCT
easat-11494	88	1	[	[	X
easat-11494	88	2	17	17	NUM
easat-11494	88	3	]	]	PUNCT
easat-11494	88	4	demonstrated	demonstrate	VERB
easat-11494	88	5	that	that	SCONJ
easat-11494	88	6	shareholder	shareholder	NOUN
easat-11494	88	7	rights	right	NOUN
easat-11494	88	8	and	and	CCONJ
easat-11494	88	9	stakeholder	stakeholder	NOUN
easat-11494	88	10	involvement	involvement	NOUN
easat-11494	88	11	also	also	ADV
easat-11494	88	12	have	have	VERB
easat-11494	88	13	a	a	DET
easat-11494	88	14	measurable	measurable	ADJ
easat-11494	88	15	impact	impact	NOUN
easat-11494	88	16	on	on	ADP
easat-11494	88	17	the	the	DET
easat-11494	88	18	practice	practice	NOUN
easat-11494	88	19	of	of	ADP
easat-11494	88	20	sra	sra	PROPN
easat-11494	88	21	.	.	PROPN
easat-11494	88	22	based	base	VERB
easat-11494	88	23	on	on	ADP
easat-11494	88	24	the	the	DET
easat-11494	88	25	findings	finding	NOUN
easat-11494	88	26	of	of	ADP
easat-11494	88	27	these	these	DET
easat-11494	88	28	studies	study	NOUN
easat-11494	88	29	,	,	PUNCT
easat-11494	88	30	it	it	PRON
easat-11494	88	31	can	can	AUX
easat-11494	88	32	be	be	AUX
easat-11494	88	33	concluded	conclude	VERB
easat-11494	88	34	that	that	SCONJ
easat-11494	88	35	legal	legal	ADJ
easat-11494	88	36	regulations	regulation	NOUN
easat-11494	88	37	play	play	VERB
easat-11494	88	38	a	a	DET
easat-11494	88	39	crucial	crucial	ADJ
easat-11494	88	40	role	role	NOUN
easat-11494	88	41	in	in	ADP
easat-11494	88	42	shaping	shape	VERB
easat-11494	88	43	the	the	DET
easat-11494	88	44	implementation	implementation	NOUN
easat-11494	88	45	of	of	ADP
easat-11494	88	46	social	social	ADJ
easat-11494	88	47	responsibility	responsibility	NOUN
easat-11494	88	48	accounting	account	VERB
easat-11494	88	49	within	within	ADP
easat-11494	88	50	enterprises	enterprise	NOUN
easat-11494	88	51	.	.	PUNCT
easat-11494	89	1	a	a	DET
easat-11494	89	2	more	more	ADV
easat-11494	89	3	robust	robust	ADJ
easat-11494	89	4	legal	legal	ADJ
easat-11494	89	5	and	and	CCONJ
easat-11494	89	6	administrative	administrative	ADJ
easat-11494	89	7	framework	framework	NOUN
easat-11494	89	8	is	be	AUX
easat-11494	89	9	likely	likely	ADJ
easat-11494	89	10	to	to	PART
easat-11494	89	11	enhance	enhance	VERB
easat-11494	89	12	the	the	DET
easat-11494	89	13	extent	extent	NOUN
easat-11494	89	14	and	and	CCONJ
easat-11494	89	15	effectiveness	effectiveness	NOUN
easat-11494	89	16	of	of	ADP
easat-11494	89	17	sra	sra	PROPN
easat-11494	89	18	adoption	adoption	NOUN
easat-11494	89	19	.	.	PUNCT
easat-11494	90	1	h1	h1	PROPN
easat-11494	90	2	:	:	PUNCT
easat-11494	90	3	the	the	DET
easat-11494	90	4	legal	legal	ADJ
easat-11494	90	5	framework	framework	NOUN
easat-11494	90	6	positively	positively	ADV
easat-11494	90	7	impacts	impact	VERB
easat-11494	90	8	the	the	DET
easat-11494	90	9	application	application	NOUN
easat-11494	90	10	of	of	ADP
easat-11494	90	11	social	social	ADJ
easat-11494	90	12	responsibility	responsibility	NOUN
easat-11494	90	13	accounting	account	VERB
easat-11494	90	14	in	in	ADP
easat-11494	90	15	coal	coal	NOUN
easat-11494	90	16	mining	mining	NOUN
easat-11494	90	17	enterprises	enterprise	NOUN
easat-11494	90	18	.	.	PUNCT
easat-11494	91	1	2.2.2	2.2.2	X
easat-11494	91	2	.	.	PUNCT
easat-11494	91	3	environmental	environmental	ADJ
easat-11494	91	4	cost	cost	NOUN
easat-11494	91	5	management	management	NOUN
easat-11494	91	6	to	to	PART
easat-11494	91	7	effectively	effectively	ADV
easat-11494	91	8	implement	implement	VERB
easat-11494	91	9	social	social	ADJ
easat-11494	91	10	responsibility	responsibility	NOUN
easat-11494	91	11	accounting	account	VERB
easat-11494	91	12	(	(	PUNCT
easat-11494	91	13	sra	sra	PROPN
easat-11494	91	14	)	)	PUNCT
easat-11494	91	15	,	,	PUNCT
easat-11494	91	16	enterprises	enterprise	NOUN
easat-11494	91	17	must	must	AUX
easat-11494	91	18	incur	incur	VERB
easat-11494	91	19	certain	certain	ADJ
easat-11494	91	20	costs	cost	NOUN
easat-11494	91	21	related	relate	VERB
easat-11494	91	22	to	to	ADP
easat-11494	91	23	their	their	PRON
easat-11494	91	24	social	social	ADJ
easat-11494	91	25	responsibilities	responsibility	NOUN
easat-11494	91	26	toward	toward	ADP
easat-11494	91	27	the	the	DET
easat-11494	91	28	environment	environment	NOUN
easat-11494	91	29	,	,	PUNCT
easat-11494	91	30	local	local	ADJ
easat-11494	91	31	communities	community	NOUN
easat-11494	91	32	,	,	PUNCT
easat-11494	91	33	and	and	CCONJ
easat-11494	91	34	employees	employee	NOUN
easat-11494	91	35	.	.	PUNCT
easat-11494	92	1	environmental	environmental	ADJ
easat-11494	92	2	cost	cost	NOUN
easat-11494	92	3	management	management	NOUN
easat-11494	92	4	thus	thus	ADV
easat-11494	92	5	becomes	become	VERB
easat-11494	92	6	a	a	DET
easat-11494	92	7	significant	significant	ADJ
easat-11494	92	8	challenge	challenge	NOUN
easat-11494	92	9	for	for	ADP
easat-11494	92	10	business	business	NOUN
easat-11494	92	11	managers	manager	NOUN
easat-11494	92	12	.	.	PUNCT
easat-11494	93	1	for	for	ADP
easat-11494	93	2	manufacturing	manufacturing	NOUN
easat-11494	93	3	and	and	CCONJ
easat-11494	93	4	production	production	NOUN
easat-11494	93	5	enterprises	enterprise	NOUN
easat-11494	93	6	,	,	PUNCT
easat-11494	93	7	cost	cost	NOUN
easat-11494	93	8	control	control	NOUN
easat-11494	93	9	has	have	AUX
easat-11494	93	10	become	become	VERB
easat-11494	93	11	a	a	DET
easat-11494	93	12	top	top	ADJ
easat-11494	93	13	priority	priority	NOUN
easat-11494	93	14	to	to	PART
easat-11494	93	15	ensure	ensure	VERB
easat-11494	93	16	survival	survival	NOUN
easat-11494	93	17	and	and	CCONJ
easat-11494	93	18	sustainable	sustainable	ADJ
easat-11494	93	19	growth	growth	NOUN
easat-11494	93	20	.	.	PUNCT
easat-11494	94	1	in	in	ADP
easat-11494	94	2	extractive	extractive	ADJ
easat-11494	94	3	industries	industry	NOUN
easat-11494	94	4	such	such	ADJ
easat-11494	94	5	as	as	ADP
easat-11494	94	6	mining	mining	NOUN
easat-11494	94	7	,	,	PUNCT
easat-11494	94	8	environmental	environmental	ADJ
easat-11494	94	9	costs	cost	NOUN
easat-11494	94	10	are	be	AUX
easat-11494	94	11	inevitable	inevitable	ADJ
easat-11494	94	12	byproducts	byproduct	NOUN
easat-11494	94	13	of	of	ADP
easat-11494	94	14	production	production	NOUN
easat-11494	94	15	activities	activity	NOUN
easat-11494	94	16	.	.	PUNCT
easat-11494	95	1	production	production	NOUN
easat-11494	95	2	and	and	CCONJ
easat-11494	95	3	business	business	NOUN
easat-11494	95	4	operations	operation	NOUN
easat-11494	95	5	in	in	ADP
easat-11494	95	6	these	these	DET
easat-11494	95	7	sectors	sector	NOUN
easat-11494	95	8	have	have	VERB
easat-11494	95	9	substantial	substantial	ADJ
easat-11494	95	10	impacts	impact	NOUN
easat-11494	95	11	on	on	ADP
easat-11494	95	12	the	the	DET
easat-11494	95	13	natural	natural	ADJ
easat-11494	95	14	environment	environment	NOUN
easat-11494	95	15	and	and	CCONJ
easat-11494	95	16	landscape	landscape	NOUN
easat-11494	95	17	,	,	PUNCT
easat-11494	95	18	generating	generate	VERB
easat-11494	95	19	solid	solid	ADJ
easat-11494	95	20	,	,	PUNCT
easat-11494	95	21	gaseous	gaseous	ADJ
easat-11494	95	22	,	,	PUNCT
easat-11494	95	23	and	and	CCONJ
easat-11494	95	24	liquid	liquid	ADJ
easat-11494	95	25	waste	waste	NOUN
easat-11494	95	26	.	.	PUNCT
easat-11494	96	1	consequently	consequently	ADV
easat-11494	96	2	,	,	PUNCT
easat-11494	96	3	enterprises	enterprise	NOUN
easat-11494	96	4	must	must	AUX
easat-11494	96	5	allocate	allocate	VERB
easat-11494	96	6	considerable	considerable	ADJ
easat-11494	96	7	resources	resource	NOUN
easat-11494	96	8	to	to	PART
easat-11494	96	9	mitigate	mitigate	VERB
easat-11494	96	10	environmental	environmental	ADJ
easat-11494	96	11	pollution	pollution	NOUN
easat-11494	96	12	,	,	PUNCT
easat-11494	96	13	protect	protect	VERB
easat-11494	96	14	ecosystems	ecosystem	NOUN
easat-11494	96	15	,	,	PUNCT
easat-11494	96	16	and	and	CCONJ
easat-11494	96	17	properly	properly	ADV
easat-11494	96	18	treat	treat	VERB
easat-11494	96	19	waste	waste	NOUN
easat-11494	96	20	.	.	PUNCT
easat-11494	97	1	therefore	therefore	ADV
easat-11494	97	2	,	,	PUNCT
easat-11494	97	3	the	the	DET
easat-11494	97	4	ability	ability	NOUN
easat-11494	97	5	to	to	PART
easat-11494	97	6	effectively	effectively	ADV
easat-11494	97	7	monitor	monitor	VERB
easat-11494	97	8	and	and	CCONJ
easat-11494	97	9	manage	manage	VERB
easat-11494	97	10	environmental	environmental	ADJ
easat-11494	97	11	costs	cost	NOUN
easat-11494	97	12	is	be	AUX
easat-11494	97	13	essential	essential	ADJ
easat-11494	97	14	for	for	ADP
easat-11494	97	15	business	business	NOUN
easat-11494	97	16	sustainability	sustainability	NOUN
easat-11494	97	17	.	.	PUNCT
easat-11494	98	1	this	this	DET
easat-11494	98	2	discussion	discussion	NOUN
easat-11494	98	3	is	be	AUX
easat-11494	98	4	consistent	consistent	ADJ
easat-11494	98	5	with	with	ADP
easat-11494	98	6	previous	previous	ADJ
easat-11494	98	7	studies	study	NOUN
easat-11494	98	8	by	by	ADP
easat-11494	98	9	burritt	burritt	PROPN
easat-11494	98	10	and	and	CCONJ
easat-11494	98	11	christ	christ	PROPN
easat-11494	99	1	[	[	X
easat-11494	99	2	18	18	NUM
easat-11494	99	3	]	]	PUNCT
easat-11494	99	4	and	and	CCONJ
easat-11494	99	5	loan	loan	NOUN
easat-11494	100	1	[	[	X
easat-11494	100	2	19	19	NUM
easat-11494	100	3	]	]	PUNCT
easat-11494	100	4	,	,	PUNCT
easat-11494	100	5	which	which	PRON
easat-11494	100	6	highlight	highlight	VERB
easat-11494	100	7	the	the	DET
easat-11494	100	8	importance	importance	NOUN
easat-11494	100	9	of	of	ADP
easat-11494	100	10	environmental	environmental	ADJ
easat-11494	100	11	cost	cost	NOUN
easat-11494	100	12	management	management	NOUN
easat-11494	100	13	in	in	ADP
easat-11494	100	14	supporting	support	VERB
easat-11494	100	15	sustainable	sustainable	ADJ
easat-11494	100	16	business	business	NOUN
easat-11494	100	17	practices	practice	NOUN
easat-11494	100	18	is	be	AUX
easat-11494	100	19	significant	significant	ADJ
easat-11494	100	20	.	.	PUNCT
easat-11494	101	1	nguyen	nguyen	PROPN
easat-11494	101	2	et	et	PROPN
easat-11494	101	3	al	al	PROPN
easat-11494	101	4	.	.	PUNCT
easat-11494	102	1	[	[	X
easat-11494	102	2	20	20	NUM
easat-11494	102	3	]	]	PUNCT
easat-11494	102	4	further	far	ADV
easat-11494	102	5	argued	argue	VERB
easat-11494	102	6	that	that	SCONJ
easat-11494	102	7	a	a	DET
easat-11494	102	8	lack	lack	NOUN
easat-11494	102	9	of	of	ADP
easat-11494	102	10	financial	financial	ADJ
easat-11494	102	11	resources	resource	NOUN
easat-11494	102	12	negatively	negatively	ADV
easat-11494	102	13	affects	affect	VERB
easat-11494	102	14	environmental	environmental	ADJ
easat-11494	102	15	cost	cost	NOUN
easat-11494	102	16	management	management	NOUN
easat-11494	102	17	and	and	CCONJ
easat-11494	102	18	the	the	DET
easat-11494	102	19	adoption	adoption	NOUN
easat-11494	102	20	of	of	ADP
easat-11494	102	21	green	green	ADJ
easat-11494	102	22	accounting	accounting	NOUN
easat-11494	102	23	practices	practice	NOUN
easat-11494	102	24	in	in	ADP
easat-11494	102	25	construction	construction	NOUN
easat-11494	102	26	companies	company	NOUN
easat-11494	102	27	in	in	ADP
easat-11494	102	28	vietnam	vietnam	PROPN
easat-11494	102	29	.	.	PUNCT
easat-11494	103	1	effective	effective	ADJ
easat-11494	103	2	management	management	NOUN
easat-11494	103	3	of	of	ADP
easat-11494	103	4	environmental	environmental	ADJ
easat-11494	103	5	costs	cost	NOUN
easat-11494	103	6	contributes	contribute	VERB
easat-11494	103	7	to	to	ADP
easat-11494	103	8	improved	improve	VERB
easat-11494	103	9	financial	financial	ADJ
easat-11494	103	10	performance	performance	NOUN
easat-11494	103	11	.	.	PUNCT
easat-11494	104	1	when	when	SCONJ
easat-11494	104	2	financial	financial	ADJ
easat-11494	104	3	efficiency	efficiency	NOUN
easat-11494	104	4	increases	increase	NOUN
easat-11494	104	5	,	,	PUNCT
easat-11494	104	6	managers	manager	NOUN
easat-11494	104	7	are	be	AUX
easat-11494	104	8	more	more	ADV
easat-11494	104	9	likely	likely	ADJ
easat-11494	104	10	to	to	PART
easat-11494	104	11	ensure	ensure	VERB
easat-11494	104	12	the	the	DET
easat-11494	104	13	implementation	implementation	NOUN
easat-11494	104	14	of	of	ADP
easat-11494	104	15	social	social	ADJ
easat-11494	104	16	responsibility	responsibility	NOUN
easat-11494	104	17	accounting	account	VERB
easat-11494	104	18	[	[	X
easat-11494	104	19	21	21	NUM
easat-11494	104	20	]	]	PUNCT
easat-11494	104	21	.	.	PUNCT
easat-11494	105	1	hence	hence	ADV
easat-11494	105	2	,	,	PUNCT
easat-11494	105	3	sound	sound	ADJ
easat-11494	105	4	environmental	environmental	ADJ
easat-11494	105	5	cost	cost	NOUN
easat-11494	105	6	management	management	NOUN
easat-11494	105	7	can	can	AUX
easat-11494	105	8	exert	exert	VERB
easat-11494	105	9	a	a	DET
easat-11494	105	10	positive	positive	ADJ
easat-11494	105	11	influence	influence	NOUN
easat-11494	105	12	on	on	ADP
easat-11494	105	13	the	the	DET
easat-11494	105	14	adoption	adoption	NOUN
easat-11494	105	15	and	and	CCONJ
easat-11494	105	16	practice	practice	NOUN
easat-11494	105	17	of	of	ADP
easat-11494	105	18	sra	sra	PROPN
easat-11494	105	19	in	in	ADP
easat-11494	105	20	coal	coal	NOUN
easat-11494	105	21	mining	mining	NOUN
easat-11494	105	22	enterprises	enterprise	NOUN
easat-11494	105	23	in	in	ADP
easat-11494	105	24	vietnam	vietnam	PROPN
easat-11494	105	25	[	[	X
easat-11494	105	26	18	18	NUM
easat-11494	105	27	,	,	PUNCT
easat-11494	105	28	22	22	NUM
easat-11494	105	29	,	,	PUNCT
easat-11494	105	30	23	23	NUM
easat-11494	105	31	]	]	PUNCT
easat-11494	105	32	.	.	PUNCT
easat-11494	106	1	h2	h2	NOUN
easat-11494	106	2	:	:	PUNCT
easat-11494	106	3	environmental	environmental	ADJ
easat-11494	106	4	costs	cost	NOUN
easat-11494	106	5	positively	positively	ADV
easat-11494	106	6	impact	impact	VERB
easat-11494	106	7	the	the	DET
easat-11494	106	8	application	application	NOUN
easat-11494	106	9	of	of	ADP
easat-11494	106	10	social	social	ADJ
easat-11494	106	11	responsibility	responsibility	NOUN
easat-11494	106	12	accounting	account	VERB
easat-11494	106	13	in	in	ADP
easat-11494	106	14	coal	coal	NOUN
easat-11494	106	15	mining	mining	NOUN
easat-11494	106	16	enterprises	enterprise	NOUN
easat-11494	106	17	.	.	PUNCT
easat-11494	107	1	2.2.3	2.2.3	X
easat-11494	107	2	.	.	X
easat-11494	107	3	perspectives	perspective	NOUN
easat-11494	107	4	of	of	ADP
easat-11494	107	5	business	business	NOUN
easat-11494	107	6	managers	manager	NOUN
easat-11494	107	7	kokubu	kokubu	NOUN
easat-11494	107	8	and	and	CCONJ
easat-11494	107	9	nashioka	nashioka	NOUN
easat-11494	107	10	[	[	X
easat-11494	107	11	24	24	NUM
easat-11494	107	12	]	]	PUNCT
easat-11494	107	13	emphasized	emphasize	VERB
easat-11494	107	14	that	that	SCONJ
easat-11494	107	15	corporate	corporate	ADJ
easat-11494	107	16	managers	manager	NOUN
easat-11494	107	17	play	play	VERB
easat-11494	107	18	an	an	DET
easat-11494	107	19	extremely	extremely	ADV
easat-11494	107	20	important	important	ADJ
easat-11494	107	21	role	role	NOUN
easat-11494	107	22	in	in	ADP
easat-11494	107	23	shaping	shape	VERB
easat-11494	107	24	a	a	DET
easat-11494	107	25	company	company	NOUN
easat-11494	107	26	’s	’s	PART
easat-11494	107	27	environmental	environmental	ADJ
easat-11494	107	28	and	and	CCONJ
easat-11494	107	29	social	social	ADJ
easat-11494	107	30	responsibilities	responsibility	NOUN
easat-11494	107	31	.	.	PUNCT
easat-11494	108	1	nyakuwanika	nyakuwanika	PROPN
easat-11494	108	2	et	et	PROPN
easat-11494	108	3	al	al	PROPN
easat-11494	108	4	.	.	PUNCT
easat-11494	109	1	[	[	X
easat-11494	109	2	25	25	NUM
easat-11494	109	3	]	]	PUNCT
easat-11494	109	4	found	find	VERB
easat-11494	109	5	that	that	SCONJ
easat-11494	109	6	the	the	DET
easat-11494	109	7	educational	educational	ADJ
easat-11494	109	8	background	background	NOUN
easat-11494	109	9	and	and	CCONJ
easat-11494	109	10	awareness	awareness	NOUN
easat-11494	109	11	level	level	NOUN
easat-11494	109	12	of	of	ADP
easat-11494	109	13	managers	manager	NOUN
easat-11494	109	14	have	have	VERB
easat-11494	109	15	a	a	DET
easat-11494	109	16	direct	direct	ADJ
easat-11494	109	17	impact	impact	NOUN
easat-11494	109	18	on	on	ADP
easat-11494	109	19	the	the	DET
easat-11494	109	20	effectiveness	effectiveness	NOUN
easat-11494	109	21	81	81	NUM
easat-11494	109	22	edelweiss	edelweiss	PROPN
easat-11494	109	23	applied	apply	VERB
easat-11494	109	24	science	science	NOUN
easat-11494	109	25	and	and	CCONJ
easat-11494	109	26	technology	technology	NOUN
easat-11494	109	27	issn	issn	PROPN
easat-11494	109	28	:	:	PUNCT
easat-11494	109	29	2576	2576	NUM
easat-11494	109	30	-	-	SYM
easat-11494	109	31	8484	8484	NUM
easat-11494	109	32	vol	vol	NOUN
easat-11494	109	33	.	.	PROPN
easat-11494	110	1	10	10	NUM
easat-11494	110	2	,	,	PUNCT
easat-11494	110	3	no	no	INTJ
easat-11494	110	4	.	.	NOUN
easat-11494	110	5	1	1	NUM
easat-11494	110	6	:	:	PUNCT
easat-11494	110	7	77	77	NUM
easat-11494	110	8	-	-	SYM
easat-11494	110	9	92	92	NUM
easat-11494	110	10	,	,	PUNCT
easat-11494	110	11	2026	2026	NUM
easat-11494	110	12	doi	doi	NOUN
easat-11494	110	13	:	:	PUNCT
easat-11494	110	14	10.55214/2576	10.55214/2576	NUM
easat-11494	110	15	-	-	PUNCT
easat-11494	110	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	110	17	©	©	PROPN
easat-11494	110	18	2026	2026	NUM
easat-11494	110	19	by	by	ADP
easat-11494	110	20	the	the	DET
easat-11494	110	21	authors	author	NOUN
easat-11494	110	22	;	;	PUNCT
easat-11494	110	23	licensee	licensee	PROPN
easat-11494	110	24	learning	learning	NOUN
easat-11494	110	25	gate	gate	NOUN
easat-11494	110	26	and	and	CCONJ
easat-11494	110	27	quality	quality	NOUN
easat-11494	110	28	of	of	ADP
easat-11494	110	29	social	social	ADJ
easat-11494	110	30	responsibility	responsibility	NOUN
easat-11494	110	31	accounting	account	VERB
easat-11494	110	32	(	(	PUNCT
easat-11494	110	33	sra	sra	NOUN
easat-11494	110	34	)	)	PUNCT
easat-11494	110	35	practices	practice	NOUN
easat-11494	110	36	within	within	ADP
easat-11494	110	37	enterprises	enterprise	NOUN
easat-11494	110	38	,	,	PUNCT
easat-11494	110	39	a	a	DET
easat-11494	110	40	view	view	NOUN
easat-11494	110	41	further	far	ADV
easat-11494	110	42	supported	support	VERB
easat-11494	110	43	by	by	ADP
easat-11494	110	44	koske	koske	PROPN
easat-11494	111	1	[	[	X
easat-11494	111	2	26	26	NUM
easat-11494	111	3	]	]	PUNCT
easat-11494	111	4	.	.	PUNCT
easat-11494	112	1	similarly	similarly	ADV
easat-11494	112	2	,	,	PUNCT
easat-11494	112	3	studies	study	NOUN
easat-11494	112	4	by	by	ADP
easat-11494	112	5	ngô	ngô	NOUN
easat-11494	112	6	and	and	CCONJ
easat-11494	112	7	vũ	vũ	NOUN
easat-11494	112	8	[	[	X
easat-11494	112	9	27	27	NUM
easat-11494	112	10	]	]	PUNCT
easat-11494	112	11	and	and	CCONJ
easat-11494	112	12	hung	hang	VERB
easat-11494	112	13	et	et	PROPN
easat-11494	112	14	al	al	PROPN
easat-11494	112	15	.	.	PUNCT
easat-11494	113	1	[	[	X
easat-11494	113	2	16	16	NUM
easat-11494	113	3	]	]	PUNCT
easat-11494	113	4	all	all	PRON
easat-11494	113	5	confirmed	confirm	VERB
easat-11494	113	6	that	that	SCONJ
easat-11494	113	7	managerial	managerial	ADJ
easat-11494	113	8	knowledge	knowledge	NOUN
easat-11494	113	9	and	and	CCONJ
easat-11494	113	10	awareness	awareness	NOUN
easat-11494	113	11	significantly	significantly	ADV
easat-11494	113	12	influence	influence	VERB
easat-11494	113	13	the	the	DET
easat-11494	113	14	implementation	implementation	NOUN
easat-11494	113	15	of	of	ADP
easat-11494	113	16	sra	sra	PROPN
easat-11494	113	17	in	in	ADP
easat-11494	113	18	businesses	business	NOUN
easat-11494	113	19	.	.	PUNCT
easat-11494	114	1	when	when	SCONJ
easat-11494	114	2	managers	manager	NOUN
easat-11494	114	3	possess	possess	VERB
easat-11494	114	4	sufficient	sufficient	ADJ
easat-11494	114	5	knowledge	knowledge	NOUN
easat-11494	114	6	,	,	PUNCT
easat-11494	114	7	understanding	understanding	NOUN
easat-11494	114	8	,	,	PUNCT
easat-11494	114	9	and	and	CCONJ
easat-11494	114	10	appreciation	appreciation	NOUN
easat-11494	114	11	of	of	ADP
easat-11494	114	12	the	the	DET
easat-11494	114	13	usefulness	usefulness	NOUN
easat-11494	114	14	of	of	ADP
easat-11494	114	15	sra	sra	PROPN
easat-11494	114	16	,	,	PUNCT
easat-11494	114	17	they	they	PRON
easat-11494	114	18	tend	tend	VERB
easat-11494	114	19	to	to	PART
easat-11494	114	20	exhibit	exhibit	VERB
easat-11494	114	21	a	a	DET
easat-11494	114	22	stronger	strong	ADJ
easat-11494	114	23	demand	demand	NOUN
easat-11494	114	24	for	for	ADP
easat-11494	114	25	its	its	PRON
easat-11494	114	26	application	application	NOUN
easat-11494	114	27	within	within	ADP
easat-11494	114	28	their	their	PRON
easat-11494	114	29	organizations	organization	NOUN
easat-11494	114	30	[	[	X
easat-11494	114	31	28	28	NUM
easat-11494	114	32	]	]	PUNCT
easat-11494	114	33	.	.	PUNCT
easat-11494	115	1	in	in	ADP
easat-11494	115	2	contrast	contrast	NOUN
easat-11494	115	3	,	,	PUNCT
easat-11494	115	4	if	if	SCONJ
easat-11494	115	5	managers	manager	NOUN
easat-11494	115	6	lack	lack	VERB
easat-11494	115	7	awareness	awareness	NOUN
easat-11494	115	8	of	of	ADP
easat-11494	115	9	the	the	DET
easat-11494	115	10	significance	significance	NOUN
easat-11494	115	11	of	of	ADP
easat-11494	115	12	sra	sra	PROPN
easat-11494	115	13	,	,	PUNCT
easat-11494	115	14	it	it	PRON
easat-11494	115	15	is	be	AUX
easat-11494	115	16	unlikely	unlikely	ADJ
easat-11494	115	17	to	to	PART
easat-11494	115	18	be	be	AUX
easat-11494	115	19	incorporated	incorporate	VERB
easat-11494	115	20	into	into	ADP
easat-11494	115	21	corporate	corporate	ADJ
easat-11494	115	22	development	development	NOUN
easat-11494	115	23	objectives	objective	NOUN
easat-11494	115	24	[	[	X
easat-11494	115	25	29	29	NUM
easat-11494	115	26	]	]	PUNCT
easat-11494	115	27	.	.	PUNCT
easat-11494	116	1	indeed	indeed	ADV
easat-11494	116	2	,	,	PUNCT
easat-11494	116	3	the	the	PRON
easat-11494	116	4	higher	high	ADJ
easat-11494	116	5	the	the	DET
easat-11494	116	6	level	level	NOUN
easat-11494	116	7	of	of	ADP
easat-11494	116	8	managerial	managerial	ADJ
easat-11494	116	9	awareness	awareness	NOUN
easat-11494	116	10	,	,	PUNCT
easat-11494	116	11	the	the	PRON
easat-11494	116	12	more	more	ADV
easat-11494	116	13	likely	likely	ADJ
easat-11494	116	14	it	it	PRON
easat-11494	116	15	is	be	AUX
easat-11494	116	16	that	that	SCONJ
easat-11494	116	17	enterprises	enterprise	NOUN
easat-11494	116	18	will	will	AUX
easat-11494	116	19	disclose	disclose	VERB
easat-11494	116	20	comprehensive	comprehensive	ADJ
easat-11494	116	21	social	social	ADJ
easat-11494	116	22	and	and	CCONJ
easat-11494	116	23	environmental	environmental	ADJ
easat-11494	116	24	information	information	NOUN
easat-11494	116	25	.	.	PUNCT
easat-11494	117	1	hossain	hossain	PROPN
easat-11494	117	2	et	et	PROPN
easat-11494	117	3	al	al	PROPN
easat-11494	117	4	.	.	PUNCT
easat-11494	118	1	[	[	X
easat-11494	118	2	14	14	NUM
easat-11494	118	3	]	]	PUNCT
easat-11494	118	4	in	in	ADP
easat-11494	118	5	their	their	PRON
easat-11494	118	6	study	study	NOUN
easat-11494	118	7	on	on	ADP
easat-11494	118	8	environmental	environmental	ADJ
easat-11494	118	9	and	and	CCONJ
easat-11494	118	10	social	social	ADJ
easat-11494	118	11	responsibility	responsibility	NOUN
easat-11494	118	12	reporting	report	VERB
easat-11494	118	13	among	among	ADP
easat-11494	118	14	companies	company	NOUN
easat-11494	118	15	listed	list	VERB
easat-11494	118	16	on	on	ADP
easat-11494	118	17	the	the	DET
easat-11494	118	18	dhaka	dhaka	PROPN
easat-11494	118	19	stock	stock	PROPN
easat-11494	118	20	exchange	exchange	PROPN
easat-11494	118	21	,	,	PUNCT
easat-11494	118	22	found	find	VERB
easat-11494	118	23	that	that	SCONJ
easat-11494	118	24	managers	manager	NOUN
easat-11494	118	25	demonstrated	demonstrate	VERB
easat-11494	118	26	a	a	DET
easat-11494	118	27	strong	strong	ADJ
easat-11494	118	28	concern	concern	NOUN
easat-11494	118	29	for	for	ADP
easat-11494	118	30	socially	socially	ADV
easat-11494	118	31	and	and	CCONJ
easat-11494	118	32	environmentally	environmentally	ADV
easat-11494	118	33	responsible	responsible	ADJ
easat-11494	118	34	practices	practice	NOUN
easat-11494	118	35	,	,	PUNCT
easat-11494	118	36	viewing	view	VERB
easat-11494	118	37	sustainability	sustainability	NOUN
easat-11494	118	38	reporting	reporting	NOUN
easat-11494	118	39	as	as	ADP
easat-11494	118	40	a	a	DET
easat-11494	118	41	necessary	necessary	ADJ
easat-11494	118	42	task	task	NOUN
easat-11494	118	43	that	that	PRON
easat-11494	118	44	contributes	contribute	VERB
easat-11494	118	45	to	to	ADP
easat-11494	118	46	enhancing	enhance	VERB
easat-11494	118	47	corporate	corporate	ADJ
easat-11494	118	48	benefits	benefit	NOUN
easat-11494	118	49	and	and	CCONJ
easat-11494	118	50	reputation	reputation	NOUN
easat-11494	118	51	.	.	PUNCT
easat-11494	119	1	in	in	ADP
easat-11494	119	2	vietnam	vietnam	PROPN
easat-11494	119	3	,	,	PUNCT
easat-11494	119	4	nguyen	nguyen	NOUN
easat-11494	119	5	et	et	PROPN
easat-11494	119	6	al	al	PROPN
easat-11494	119	7	.	.	PUNCT
easat-11494	120	1	[	[	X
easat-11494	120	2	15	15	NUM
easat-11494	120	3	]	]	PUNCT
easat-11494	120	4	argued	argue	VERB
easat-11494	120	5	that	that	SCONJ
easat-11494	120	6	for	for	SCONJ
easat-11494	120	7	sra	sra	PROPN
easat-11494	120	8	to	to	PART
easat-11494	120	9	be	be	AUX
easat-11494	120	10	successfully	successfully	ADV
easat-11494	120	11	and	and	CCONJ
easat-11494	120	12	effectively	effectively	ADV
easat-11494	120	13	implemented	implement	VERB
easat-11494	120	14	,	,	PUNCT
easat-11494	120	15	senior	senior	ADJ
easat-11494	120	16	managers	manager	NOUN
easat-11494	120	17	must	must	AUX
easat-11494	120	18	clearly	clearly	ADV
easat-11494	120	19	understand	understand	VERB
easat-11494	120	20	their	their	PRON
easat-11494	120	21	roles	role	NOUN
easat-11494	120	22	and	and	CCONJ
easat-11494	120	23	commit	commit	VERB
easat-11494	120	24	to	to	ADP
easat-11494	120	25	executing	execute	VERB
easat-11494	120	26	sustainable	sustainable	ADJ
easat-11494	120	27	development	development	NOUN
easat-11494	120	28	strategies	strategy	NOUN
easat-11494	120	29	.	.	PUNCT
easat-11494	121	1	in	in	ADP
easat-11494	121	2	line	line	NOUN
easat-11494	121	3	with	with	ADP
easat-11494	121	4	this	this	DET
easat-11494	121	5	perspective	perspective	NOUN
easat-11494	121	6	,	,	PUNCT
easat-11494	121	7	hang	hang	VERB
easat-11494	121	8	et	et	PROPN
easat-11494	121	9	al	al	PROPN
easat-11494	121	10	.	.	PUNCT
easat-11494	122	1	[	[	X
easat-11494	122	2	30	30	NUM
easat-11494	122	3	]	]	PUNCT
easat-11494	122	4	also	also	ADV
easat-11494	122	5	confirmed	confirm	VERB
easat-11494	122	6	that	that	SCONJ
easat-11494	122	7	managerial	managerial	ADJ
easat-11494	122	8	awareness	awareness	NOUN
easat-11494	122	9	has	have	VERB
easat-11494	122	10	a	a	DET
easat-11494	122	11	positive	positive	ADJ
easat-11494	122	12	impact	impact	NOUN
easat-11494	122	13	on	on	ADP
easat-11494	122	14	the	the	DET
easat-11494	122	15	adoption	adoption	NOUN
easat-11494	122	16	of	of	ADP
easat-11494	122	17	sra	sra	PROPN
easat-11494	122	18	in	in	ADP
easat-11494	122	19	plastic	plastic	NOUN
easat-11494	122	20	manufacturing	manufacturing	NOUN
easat-11494	122	21	enterprises	enterprise	NOUN
easat-11494	122	22	.	.	PUNCT
easat-11494	123	1	this	this	DET
easat-11494	123	2	conclusion	conclusion	NOUN
easat-11494	123	3	is	be	AUX
easat-11494	123	4	consistent	consistent	ADJ
easat-11494	123	5	with	with	ADP
easat-11494	123	6	the	the	DET
easat-11494	123	7	findings	finding	NOUN
easat-11494	123	8	of	of	ADP
easat-11494	123	9	thu	thu	PROPN
easat-11494	124	1	[	[	X
easat-11494	124	2	31	31	NUM
easat-11494	124	3	]	]	PUNCT
easat-11494	124	4	,	,	PUNCT
easat-11494	124	5	who	who	PRON
easat-11494	124	6	similarly	similarly	ADV
easat-11494	124	7	emphasized	emphasize	VERB
easat-11494	124	8	the	the	DET
easat-11494	124	9	crucial	crucial	ADJ
easat-11494	124	10	role	role	NOUN
easat-11494	124	11	of	of	ADP
easat-11494	124	12	managerial	managerial	ADJ
easat-11494	124	13	perception	perception	NOUN
easat-11494	124	14	and	and	CCONJ
easat-11494	124	15	commitment	commitment	NOUN
easat-11494	124	16	in	in	ADP
easat-11494	124	17	promoting	promote	VERB
easat-11494	124	18	sra	sra	NOUN
easat-11494	124	19	practices	practice	NOUN
easat-11494	124	20	.	.	PUNCT
easat-11494	125	1	h3	h3	NOUN
easat-11494	125	2	:	:	PUNCT
easat-11494	125	3	perspectives	perspective	NOUN
easat-11494	125	4	of	of	ADP
easat-11494	125	5	business	business	NOUN
easat-11494	125	6	managers	manager	NOUN
easat-11494	125	7	positively	positively	ADV
easat-11494	125	8	impact	impact	VERB
easat-11494	125	9	the	the	DET
easat-11494	125	10	application	application	NOUN
easat-11494	125	11	of	of	ADP
easat-11494	125	12	social	social	ADJ
easat-11494	125	13	responsibility	responsibility	NOUN
easat-11494	125	14	accounting	account	VERB
easat-11494	125	15	in	in	ADP
easat-11494	125	16	coal	coal	NOUN
easat-11494	125	17	mining	mining	NOUN
easat-11494	125	18	enterprises	enterprise	NOUN
easat-11494	125	19	in	in	ADP
easat-11494	125	20	vietnam	vietnam	PROPN
easat-11494	125	21	.	.	PUNCT
easat-11494	126	1	2.2.4	2.2.4	NUM
easat-11494	126	2	.	.	PUNCT
easat-11494	126	3	business	business	NOUN
easat-11494	126	4	characteristics	characteristic	NOUN
easat-11494	126	5	organizations	organization	NOUN
easat-11494	126	6	operating	operate	VERB
easat-11494	126	7	in	in	ADP
easat-11494	126	8	sectors	sector	NOUN
easat-11494	126	9	that	that	PRON
easat-11494	126	10	heavily	heavily	ADV
easat-11494	126	11	rely	rely	VERB
easat-11494	126	12	on	on	ADP
easat-11494	126	13	natural	natural	ADJ
easat-11494	126	14	resources	resource	NOUN
easat-11494	126	15	must	must	AUX
easat-11494	126	16	place	place	VERB
easat-11494	126	17	greater	great	ADJ
easat-11494	126	18	emphasis	emphasis	NOUN
easat-11494	126	19	on	on	ADP
easat-11494	126	20	social	social	ADJ
easat-11494	126	21	responsibility	responsibility	NOUN
easat-11494	126	22	accounting	account	VERB
easat-11494	126	23	(	(	PUNCT
easat-11494	126	24	sra	sra	PROPN
easat-11494	126	25	)	)	PUNCT
easat-11494	126	26	to	to	PART
easat-11494	126	27	protect	protect	VERB
easat-11494	126	28	the	the	DET
easat-11494	126	29	environment	environment	NOUN
easat-11494	126	30	and	and	CCONJ
easat-11494	126	31	improve	improve	VERB
easat-11494	126	32	the	the	DET
easat-11494	126	33	quality	quality	NOUN
easat-11494	126	34	of	of	ADP
easat-11494	126	35	life	life	NOUN
easat-11494	126	36	.	.	PUNCT
easat-11494	127	1	to	to	PART
easat-11494	127	2	successfully	successfully	ADV
easat-11494	127	3	implement	implement	VERB
easat-11494	127	4	sra	sra	PROPN
easat-11494	127	5	,	,	PUNCT
easat-11494	127	6	it	it	PRON
easat-11494	127	7	is	be	AUX
easat-11494	127	8	essential	essential	ADJ
easat-11494	127	9	to	to	PART
easat-11494	127	10	understand	understand	VERB
easat-11494	127	11	the	the	DET
easat-11494	127	12	specific	specific	ADJ
easat-11494	127	13	characteristics	characteristic	NOUN
easat-11494	127	14	of	of	ADP
easat-11494	127	15	each	each	DET
easat-11494	127	16	enterprise	enterprise	NOUN
easat-11494	127	17	,	,	PUNCT
easat-11494	127	18	as	as	SCONJ
easat-11494	127	19	these	these	DET
easat-11494	127	20	factors	factor	NOUN
easat-11494	127	21	significantly	significantly	ADV
easat-11494	127	22	affect	affect	VERB
easat-11494	127	23	the	the	DET
easat-11494	127	24	level	level	NOUN
easat-11494	127	25	and	and	CCONJ
easat-11494	127	26	manner	manner	NOUN
easat-11494	127	27	of	of	ADP
easat-11494	127	28	sra	sra	PROPN
easat-11494	127	29	adoption	adoption	NOUN
easat-11494	127	30	[	[	X
easat-11494	127	31	32	32	NUM
easat-11494	127	32	]	]	PUNCT
easat-11494	127	33	.	.	PUNCT
easat-11494	128	1	lončar	lončar	PROPN
easat-11494	128	2	et	et	PROPN
easat-11494	128	3	al	al	PROPN
easat-11494	128	4	.	.	PUNCT
easat-11494	129	1	[	[	X
easat-11494	129	2	33	33	NUM
easat-11494	129	3	]	]	PUNCT
easat-11494	129	4	suggested	suggest	VERB
easat-11494	129	5	that	that	SCONJ
easat-11494	129	6	an	an	DET
easat-11494	129	7	organization	organization	NOUN
easat-11494	129	8	’s	’s	PART
easat-11494	129	9	size	size	NOUN
easat-11494	129	10	can	can	AUX
easat-11494	129	11	greatly	greatly	ADV
easat-11494	129	12	influence	influence	VERB
easat-11494	129	13	its	its	PRON
easat-11494	129	14	ability	ability	NOUN
easat-11494	129	15	to	to	PART
easat-11494	129	16	offer	offer	VERB
easat-11494	129	17	environmentally	environmentally	ADV
easat-11494	129	18	friendly	friendly	ADJ
easat-11494	129	19	products	product	NOUN
easat-11494	129	20	.	.	PUNCT
easat-11494	130	1	larger	large	ADJ
easat-11494	130	2	enterprises	enterprise	NOUN
easat-11494	130	3	often	often	ADV
easat-11494	130	4	possess	possess	VERB
easat-11494	130	5	more	more	ADJ
easat-11494	130	6	resources	resource	NOUN
easat-11494	130	7	and	and	CCONJ
easat-11494	130	8	capabilities	capability	NOUN
easat-11494	130	9	to	to	PART
easat-11494	130	10	apply	apply	VERB
easat-11494	130	11	advanced	advanced	ADJ
easat-11494	130	12	management	management	NOUN
easat-11494	130	13	accounting	accounting	NOUN
easat-11494	130	14	techniques	technique	NOUN
easat-11494	130	15	compared	compare	VERB
easat-11494	130	16	to	to	ADP
easat-11494	130	17	smaller	small	ADJ
easat-11494	130	18	firms	firm	NOUN
easat-11494	130	19	[	[	X
easat-11494	130	20	34	34	NUM
easat-11494	130	21	]	]	PUNCT
easat-11494	130	22	.	.	PUNCT
easat-11494	131	1	therefore	therefore	ADV
easat-11494	131	2	,	,	PUNCT
easat-11494	131	3	it	it	PRON
easat-11494	131	4	is	be	AUX
easat-11494	131	5	reasonable	reasonable	ADJ
easat-11494	131	6	to	to	PART
easat-11494	131	7	assume	assume	VERB
easat-11494	131	8	that	that	SCONJ
easat-11494	131	9	social	social	ADJ
easat-11494	131	10	and	and	CCONJ
easat-11494	131	11	environmental	environmental	ADJ
easat-11494	131	12	accounting	accounting	NOUN
easat-11494	131	13	practices	practice	NOUN
easat-11494	131	14	vary	vary	VERB
easat-11494	131	15	according	accord	VERB
easat-11494	131	16	to	to	ADP
easat-11494	131	17	organizational	organizational	ADJ
easat-11494	131	18	size	size	NOUN
easat-11494	131	19	.	.	PUNCT
easat-11494	132	1	moreover	moreover	ADV
easat-11494	132	2	,	,	PUNCT
easat-11494	132	3	enterprises	enterprise	NOUN
easat-11494	132	4	operating	operate	VERB
easat-11494	132	5	in	in	ADP
easat-11494	132	6	environmentally	environmentally	ADV
easat-11494	132	7	sensitive	sensitive	ADJ
easat-11494	132	8	industries	industry	NOUN
easat-11494	132	9	such	such	ADJ
easat-11494	132	10	as	as	ADP
easat-11494	132	11	coal	coal	NOUN
easat-11494	132	12	mining	mining	NOUN
easat-11494	132	13	tend	tend	VERB
easat-11494	132	14	to	to	PART
easat-11494	132	15	disclose	disclose	VERB
easat-11494	132	16	more	more	ADJ
easat-11494	132	17	information	information	NOUN
easat-11494	132	18	about	about	ADP
easat-11494	132	19	their	their	PRON
easat-11494	132	20	social	social	ADJ
easat-11494	132	21	responsibility	responsibility	NOUN
easat-11494	132	22	activities	activity	NOUN
easat-11494	132	23	,	,	PUNCT
easat-11494	132	24	particularly	particularly	ADV
easat-11494	132	25	those	those	PRON
easat-11494	132	26	related	relate	VERB
easat-11494	132	27	to	to	ADP
easat-11494	132	28	environmental	environmental	ADJ
easat-11494	132	29	and	and	CCONJ
easat-11494	132	30	human	human	ADJ
easat-11494	132	31	factors	factor	NOUN
easat-11494	132	32	.	.	PUNCT
easat-11494	133	1	the	the	DET
easat-11494	133	2	research	research	NOUN
easat-11494	133	3	group	group	NOUN
easat-11494	133	4	of	of	ADP
easat-11494	133	5	nguyen	nguyen	NOUN
easat-11494	133	6	et	et	PROPN
easat-11494	133	7	al	al	PROPN
easat-11494	133	8	.	.	PUNCT
easat-11494	134	1	[	[	X
easat-11494	134	2	15	15	NUM
easat-11494	134	3	]	]	PUNCT
easat-11494	134	4	found	find	VERB
easat-11494	134	5	that	that	SCONJ
easat-11494	134	6	a	a	DET
easat-11494	134	7	company	company	NOUN
easat-11494	134	8	’s	’s	PART
easat-11494	134	9	characteristics	characteristic	NOUN
easat-11494	134	10	significantly	significantly	ADV
easat-11494	134	11	influence	influence	VERB
easat-11494	134	12	the	the	DET
easat-11494	134	13	implementation	implementation	NOUN
easat-11494	134	14	of	of	ADP
easat-11494	134	15	sra	sra	PROPN
easat-11494	134	16	among	among	ADP
easat-11494	134	17	firms	firm	NOUN
easat-11494	134	18	listed	list	VERB
easat-11494	134	19	on	on	ADP
easat-11494	134	20	the	the	DET
easat-11494	134	21	vietnam	vietnam	PROPN
easat-11494	134	22	stock	stock	PROPN
easat-11494	134	23	exchange	exchange	PROPN
easat-11494	134	24	.	.	PUNCT
easat-11494	135	1	in	in	ADP
easat-11494	135	2	agreement	agreement	NOUN
easat-11494	135	3	,	,	PUNCT
easat-11494	135	4	hang	hang	VERB
easat-11494	135	5	et	et	PROPN
easat-11494	135	6	al	al	PROPN
easat-11494	135	7	.	.	PUNCT
easat-11494	136	1	[	[	X
easat-11494	136	2	30	30	NUM
easat-11494	136	3	]	]	PUNCT
easat-11494	136	4	asserted	assert	VERB
easat-11494	136	5	that	that	SCONJ
easat-11494	136	6	larger	large	ADJ
easat-11494	136	7	enterprises	enterprise	NOUN
easat-11494	136	8	,	,	PUNCT
easat-11494	136	9	due	due	ADP
easat-11494	136	10	to	to	ADP
easat-11494	136	11	the	the	DET
easat-11494	136	12	greater	great	ADJ
easat-11494	136	13	environmental	environmental	ADJ
easat-11494	136	14	impact	impact	NOUN
easat-11494	136	15	of	of	ADP
easat-11494	136	16	their	their	PRON
easat-11494	136	17	production	production	NOUN
easat-11494	136	18	and	and	CCONJ
easat-11494	136	19	business	business	NOUN
easat-11494	136	20	operations	operation	NOUN
easat-11494	136	21	,	,	PUNCT
easat-11494	136	22	are	be	AUX
easat-11494	136	23	more	more	ADV
easat-11494	136	24	likely	likely	ADJ
easat-11494	136	25	to	to	PART
easat-11494	136	26	adopt	adopt	VERB
easat-11494	136	27	and	and	CCONJ
easat-11494	136	28	implement	implement	VERB
easat-11494	136	29	sra	sra	PROPN
easat-11494	136	30	.	.	PUNCT
easat-11494	137	1	for	for	ADP
easat-11494	137	2	these	these	DET
easat-11494	137	3	firms	firm	NOUN
easat-11494	137	4	,	,	PUNCT
easat-11494	137	5	especially	especially	ADV
easat-11494	137	6	manufacturing	manufacture	VERB
easat-11494	137	7	companies	company	NOUN
easat-11494	137	8	such	such	ADJ
easat-11494	137	9	as	as	ADP
easat-11494	137	10	plastic	plastic	ADJ
easat-11494	137	11	producers	producer	NOUN
easat-11494	137	12	in	in	ADP
easat-11494	137	13	hanoi	hanoi	PROPN
easat-11494	137	14	,	,	PUNCT
easat-11494	137	15	enhancing	enhance	VERB
easat-11494	137	16	social	social	ADJ
easat-11494	137	17	and	and	CCONJ
easat-11494	137	18	environmental	environmental	ADJ
easat-11494	137	19	accountability	accountability	NOUN
easat-11494	137	20	not	not	PART
easat-11494	137	21	only	only	ADV
easat-11494	137	22	mitigates	mitigate	VERB
easat-11494	137	23	environmental	environmental	ADJ
easat-11494	137	24	risks	risk	NOUN
easat-11494	137	25	but	but	CCONJ
easat-11494	137	26	also	also	ADV
easat-11494	137	27	helps	help	VERB
easat-11494	137	28	safeguard	safeguard	VERB
easat-11494	137	29	corporate	corporate	ADJ
easat-11494	137	30	reputation	reputation	NOUN
easat-11494	137	31	,	,	PUNCT
easat-11494	137	32	credibility	credibility	NOUN
easat-11494	137	33	,	,	PUNCT
easat-11494	137	34	and	and	CCONJ
easat-11494	137	35	market	market	NOUN
easat-11494	137	36	position	position	NOUN
easat-11494	137	37	.	.	PUNCT
easat-11494	138	1	h4	h4	NOUN
easat-11494	138	2	:	:	PUNCT
easat-11494	138	3	characteristics	characteristic	NOUN
easat-11494	138	4	of	of	ADP
easat-11494	138	5	enterprises	enterprise	NOUN
easat-11494	138	6	have	have	VERB
easat-11494	138	7	a	a	DET
easat-11494	138	8	positive	positive	ADJ
easat-11494	138	9	impact	impact	NOUN
easat-11494	138	10	on	on	ADP
easat-11494	138	11	the	the	DET
easat-11494	138	12	application	application	NOUN
easat-11494	138	13	of	of	ADP
easat-11494	138	14	social	social	ADJ
easat-11494	138	15	responsibility	responsibility	NOUN
easat-11494	138	16	accounting	account	VERB
easat-11494	138	17	in	in	ADP
easat-11494	138	18	coal	coal	NOUN
easat-11494	138	19	mining	mining	NOUN
easat-11494	138	20	enterprises	enterprise	NOUN
easat-11494	138	21	in	in	ADP
easat-11494	138	22	vietnam	vietnam	PROPN
easat-11494	138	23	.	.	PUNCT
easat-11494	139	1	2.2.5	2.2.5	NUM
easat-11494	139	2	.	.	PUNCT
easat-11494	139	3	qualifications	qualification	NOUN
easat-11494	139	4	of	of	ADP
easat-11494	139	5	accountants	accountant	NOUN
easat-11494	139	6	within	within	ADP
easat-11494	139	7	enterprises	enterprise	NOUN
easat-11494	139	8	,	,	PUNCT
easat-11494	139	9	human	human	ADJ
easat-11494	139	10	resources	resource	NOUN
easat-11494	139	11	in	in	ADP
easat-11494	139	12	general	general	ADJ
easat-11494	139	13	,	,	PUNCT
easat-11494	139	14	and	and	CCONJ
easat-11494	139	15	accounting	accounting	NOUN
easat-11494	139	16	personnel	personnel	NOUN
easat-11494	139	17	in	in	ADP
easat-11494	139	18	particular	particular	ADJ
easat-11494	139	19	,	,	PUNCT
easat-11494	139	20	play	play	VERB
easat-11494	139	21	a	a	DET
easat-11494	139	22	critical	critical	ADJ
easat-11494	139	23	role	role	NOUN
easat-11494	139	24	in	in	ADP
easat-11494	139	25	business	business	NOUN
easat-11494	139	26	development	development	NOUN
easat-11494	139	27	and	and	CCONJ
easat-11494	139	28	sustainability	sustainability	NOUN
easat-11494	139	29	.	.	PUNCT
easat-11494	140	1	the	the	PRON
easat-11494	140	2	higher	high	ADJ
easat-11494	140	3	the	the	DET
easat-11494	140	4	professional	professional	ADJ
easat-11494	140	5	qualifications	qualification	NOUN
easat-11494	140	6	of	of	ADP
easat-11494	140	7	accounting	accounting	NOUN
easat-11494	140	8	staff	staff	NOUN
easat-11494	140	9	,	,	PUNCT
easat-11494	140	10	the	the	DET
easat-11494	140	11	more	more	ADV
easat-11494	140	12	effectively	effectively	ADV
easat-11494	140	13	social	social	ADJ
easat-11494	140	14	responsibility	responsibility	NOUN
easat-11494	140	15	accounting	account	VERB
easat-11494	140	16	(	(	PUNCT
easat-11494	140	17	sra	sra	PROPN
easat-11494	140	18	)	)	PUNCT
easat-11494	140	19	can	can	AUX
easat-11494	140	20	be	be	AUX
easat-11494	140	21	implemented	implement	VERB
easat-11494	140	22	[	[	X
easat-11494	140	23	35	35	NUM
easat-11494	140	24	]	]	SYM
easat-11494	140	25	.	.	PUNCT
easat-11494	141	1	82	82	NUM
easat-11494	141	2	edelweiss	edelweiss	PROPN
easat-11494	141	3	applied	apply	VERB
easat-11494	141	4	science	science	NOUN
easat-11494	141	5	and	and	CCONJ
easat-11494	141	6	technology	technology	NOUN
easat-11494	141	7	issn	issn	PROPN
easat-11494	141	8	:	:	PUNCT
easat-11494	141	9	2576	2576	NUM
easat-11494	141	10	-	-	SYM
easat-11494	141	11	8484	8484	NUM
easat-11494	141	12	vol	vol	NOUN
easat-11494	141	13	.	.	PROPN
easat-11494	142	1	10	10	NUM
easat-11494	142	2	,	,	PUNCT
easat-11494	142	3	no	no	INTJ
easat-11494	142	4	.	.	NOUN
easat-11494	142	5	1	1	NUM
easat-11494	142	6	:	:	PUNCT
easat-11494	142	7	77	77	NUM
easat-11494	142	8	-	-	SYM
easat-11494	142	9	92	92	NUM
easat-11494	142	10	,	,	PUNCT
easat-11494	142	11	2026	2026	NUM
easat-11494	142	12	doi	doi	NOUN
easat-11494	142	13	:	:	PUNCT
easat-11494	142	14	10.55214/2576	10.55214/2576	NUM
easat-11494	142	15	-	-	PUNCT
easat-11494	142	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	142	17	©	©	PROPN
easat-11494	142	18	2026	2026	NUM
easat-11494	142	19	by	by	ADP
easat-11494	142	20	the	the	DET
easat-11494	142	21	authors	author	NOUN
easat-11494	142	22	;	;	PUNCT
easat-11494	142	23	licensee	licensee	PROPN
easat-11494	142	24	learning	learning	NOUN
easat-11494	142	25	gate	gate	VERB
easat-11494	142	26	conversely	conversely	ADV
easat-11494	142	27	,	,	PUNCT
easat-11494	142	28	if	if	SCONJ
easat-11494	142	29	accountants	accountant	NOUN
easat-11494	142	30	lack	lack	VERB
easat-11494	142	31	sufficient	sufficient	ADJ
easat-11494	142	32	professional	professional	ADJ
easat-11494	142	33	expertise	expertise	NOUN
easat-11494	142	34	,	,	PUNCT
easat-11494	142	35	the	the	DET
easat-11494	142	36	adoption	adoption	NOUN
easat-11494	142	37	of	of	ADP
easat-11494	142	38	sra	sra	PROPN
easat-11494	142	39	in	in	ADP
easat-11494	142	40	enterprises	enterprise	NOUN
easat-11494	142	41	may	may	AUX
easat-11494	142	42	be	be	AUX
easat-11494	142	43	either	either	ADV
easat-11494	142	44	infeasible	infeasible	ADJ
easat-11494	142	45	or	or	CCONJ
easat-11494	142	46	ineffective	ineffective	ADJ
easat-11494	142	47	[	[	X
easat-11494	142	48	36	36	NUM
easat-11494	142	49	,	,	PUNCT
easat-11494	142	50	37	37	NUM
easat-11494	142	51	]	]	PUNCT
easat-11494	142	52	.	.	PUNCT
easat-11494	143	1	zulkifli	zulkifli	PROPN
easat-11494	143	2	et	et	PROPN
easat-11494	143	3	al	al	PROPN
easat-11494	143	4	.	.	PUNCT
easat-11494	144	1	[	[	X
easat-11494	144	2	38	38	NUM
easat-11494	144	3	]	]	PUNCT
easat-11494	144	4	emphasized	emphasize	VERB
easat-11494	144	5	the	the	DET
easat-11494	144	6	need	need	NOUN
easat-11494	144	7	for	for	ADP
easat-11494	144	8	reforming	reform	VERB
easat-11494	144	9	the	the	DET
easat-11494	144	10	legal	legal	ADJ
easat-11494	144	11	framework	framework	NOUN
easat-11494	144	12	,	,	PUNCT
easat-11494	144	13	accounting	accounting	NOUN
easat-11494	144	14	guidelines	guideline	NOUN
easat-11494	144	15	,	,	PUNCT
easat-11494	144	16	and	and	CCONJ
easat-11494	144	17	enhancing	enhance	VERB
easat-11494	144	18	accountants	accountant	NOUN
easat-11494	144	19	’	’	PART
easat-11494	144	20	awareness	awareness	NOUN
easat-11494	144	21	to	to	PART
easat-11494	144	22	improve	improve	VERB
easat-11494	144	23	measurement	measurement	NOUN
easat-11494	144	24	and	and	CCONJ
easat-11494	144	25	valuation	valuation	NOUN
easat-11494	144	26	practices	practice	NOUN
easat-11494	144	27	in	in	ADP
easat-11494	144	28	social	social	ADJ
easat-11494	144	29	and	and	CCONJ
easat-11494	144	30	environmental	environmental	ADJ
easat-11494	144	31	accounting	accounting	NOUN
easat-11494	144	32	in	in	ADP
easat-11494	144	33	malaysia	malaysia	PROPN
easat-11494	144	34	.	.	PUNCT
easat-11494	145	1	similarly	similarly	ADV
easat-11494	145	2	,	,	PUNCT
easat-11494	145	3	kokubu	kokubu	NOUN
easat-11494	145	4	and	and	CCONJ
easat-11494	145	5	nashioka	nashioka	NOUN
easat-11494	146	1	[	[	X
easat-11494	146	2	24	24	NUM
easat-11494	146	3	]	]	PUNCT
easat-11494	146	4	and	and	CCONJ
easat-11494	146	5	nguyen	nguyen	NOUN
easat-11494	146	6	et	et	PROPN
easat-11494	146	7	al	al	PROPN
easat-11494	146	8	.	.	PUNCT
easat-11494	147	1	[	[	X
easat-11494	147	2	15	15	NUM
easat-11494	147	3	]	]	PUNCT
easat-11494	147	4	highlight	highlight	VERB
easat-11494	147	5	the	the	DET
easat-11494	147	6	strong	strong	ADJ
easat-11494	147	7	relationship	relationship	NOUN
easat-11494	147	8	between	between	ADP
easat-11494	147	9	accountants	accountant	NOUN
easat-11494	147	10	’	’	PART
easat-11494	147	11	knowledge	knowledge	NOUN
easat-11494	147	12	and	and	CCONJ
easat-11494	147	13	awareness	awareness	NOUN
easat-11494	147	14	in	in	ADP
easat-11494	147	15	the	the	DET
easat-11494	147	16	successful	successful	ADJ
easat-11494	147	17	implementation	implementation	NOUN
easat-11494	147	18	of	of	ADP
easat-11494	147	19	sra	sra	PROPN
easat-11494	147	20	or	or	CCONJ
easat-11494	147	21	environmental	environmental	ADJ
easat-11494	147	22	accounting	accounting	NOUN
easat-11494	147	23	.	.	PUNCT
easat-11494	148	1	empirical	empirical	ADJ
easat-11494	148	2	evidence	evidence	NOUN
easat-11494	148	3	from	from	ADP
easat-11494	148	4	nguyen	nguyen	PROPN
easat-11494	148	5	et	et	PROPN
easat-11494	148	6	al	al	PROPN
easat-11494	148	7	.	.	PUNCT
easat-11494	149	1	[	[	X
easat-11494	149	2	15	15	NUM
easat-11494	149	3	]	]	PUNCT
easat-11494	149	4	also	also	ADV
easat-11494	149	5	demonstrated	demonstrate	VERB
easat-11494	149	6	that	that	SCONJ
easat-11494	149	7	to	to	PART
easat-11494	149	8	implement	implement	VERB
easat-11494	149	9	sra	sra	PROPN
easat-11494	149	10	successfully	successfully	ADV
easat-11494	149	11	,	,	PUNCT
easat-11494	149	12	listed	list	VERB
easat-11494	149	13	companies	company	NOUN
easat-11494	149	14	must	must	AUX
easat-11494	149	15	invest	invest	VERB
easat-11494	149	16	in	in	ADP
easat-11494	149	17	and	and	CCONJ
easat-11494	149	18	create	create	VERB
easat-11494	149	19	favorable	favorable	ADJ
easat-11494	149	20	conditions	condition	NOUN
easat-11494	149	21	for	for	ADP
easat-11494	149	22	improving	improve	VERB
easat-11494	149	23	the	the	DET
easat-11494	149	24	qualifications	qualification	NOUN
easat-11494	149	25	,	,	PUNCT
easat-11494	149	26	knowledge	knowledge	NOUN
easat-11494	149	27	,	,	PUNCT
easat-11494	149	28	and	and	CCONJ
easat-11494	149	29	skills	skill	NOUN
easat-11494	149	30	of	of	ADP
easat-11494	149	31	their	their	PRON
easat-11494	149	32	accountants	accountant	NOUN
easat-11494	149	33	in	in	ADP
easat-11494	149	34	both	both	PRON
easat-11494	149	35	sra	sra	PROPN
easat-11494	149	36	and	and	CCONJ
easat-11494	149	37	csr	csr	NOUN
easat-11494	149	38	reporting	reporting	NOUN
easat-11494	149	39	.	.	PUNCT
easat-11494	150	1	this	this	DET
easat-11494	150	2	perspective	perspective	NOUN
easat-11494	150	3	is	be	AUX
easat-11494	150	4	further	far	ADV
easat-11494	150	5	supported	support	VERB
easat-11494	150	6	by	by	ADP
easat-11494	150	7	hang	hang	VERB
easat-11494	150	8	et	et	PROPN
easat-11494	150	9	al	al	PROPN
easat-11494	150	10	.	.	PUNCT
easat-11494	151	1	[	[	X
easat-11494	151	2	30	30	NUM
easat-11494	151	3	]	]	PUNCT
easat-11494	151	4	,	,	PUNCT
easat-11494	151	5	who	who	PRON
easat-11494	151	6	affirmed	affirm	VERB
easat-11494	151	7	that	that	SCONJ
easat-11494	151	8	enhancing	enhance	VERB
easat-11494	151	9	the	the	DET
easat-11494	151	10	professional	professional	ADJ
easat-11494	151	11	competence	competence	NOUN
easat-11494	151	12	of	of	ADP
easat-11494	151	13	accounting	accounting	NOUN
easat-11494	151	14	personnel	personnel	NOUN
easat-11494	151	15	is	be	AUX
easat-11494	151	16	a	a	DET
easat-11494	151	17	key	key	ADJ
easat-11494	151	18	determinant	determinant	ADJ
easat-11494	151	19	in	in	ADP
easat-11494	151	20	the	the	DET
easat-11494	151	21	effective	effective	ADJ
easat-11494	151	22	application	application	NOUN
easat-11494	151	23	of	of	ADP
easat-11494	151	24	social	social	ADJ
easat-11494	151	25	responsibility	responsibility	NOUN
easat-11494	151	26	accounting	account	VERB
easat-11494	151	27	across	across	ADP
easat-11494	151	28	enterprises	enterprise	NOUN
easat-11494	151	29	.	.	PUNCT
easat-11494	152	1	h5	h5	PROPN
easat-11494	152	2	:	:	PUNCT
easat-11494	152	3	the	the	DET
easat-11494	152	4	qualification	qualification	NOUN
easat-11494	152	5	of	of	ADP
easat-11494	152	6	accountants	accountant	NOUN
easat-11494	152	7	positively	positively	ADV
easat-11494	152	8	impacts	impact	VERB
easat-11494	152	9	the	the	DET
easat-11494	152	10	application	application	NOUN
easat-11494	152	11	of	of	ADP
easat-11494	152	12	social	social	ADJ
easat-11494	152	13	responsibility	responsibility	NOUN
easat-11494	152	14	accounting	account	VERB
easat-11494	152	15	in	in	ADP
easat-11494	152	16	coal	coal	NOUN
easat-11494	152	17	mining	mining	NOUN
easat-11494	152	18	enterprises	enterprise	NOUN
easat-11494	152	19	in	in	ADP
easat-11494	152	20	vietnam	vietnam	PROPN
easat-11494	152	21	.	.	PUNCT
easat-11494	153	1	3	3	X
easat-11494	153	2	.	.	X
easat-11494	153	3	research	research	NOUN
easat-11494	153	4	methodology	methodology	NOUN
easat-11494	153	5	3.1	3.1	NUM
easat-11494	153	6	.	.	PUNCT
easat-11494	154	1	research	research	NOUN
easat-11494	154	2	design	design	NOUN
easat-11494	154	3	this	this	DET
easat-11494	154	4	study	study	NOUN
easat-11494	154	5	adopts	adopt	VERB
easat-11494	154	6	a	a	DET
easat-11494	154	7	quantitative	quantitative	ADJ
easat-11494	154	8	research	research	NOUN
easat-11494	154	9	design	design	NOUN
easat-11494	154	10	to	to	PART
easat-11494	154	11	empirically	empirically	ADV
easat-11494	154	12	examine	examine	VERB
easat-11494	154	13	the	the	DET
easat-11494	154	14	determinants	determinant	NOUN
easat-11494	154	15	influencing	influence	VERB
easat-11494	154	16	social	social	ADJ
easat-11494	154	17	responsibility	responsibility	NOUN
easat-11494	154	18	accounting	account	VERB
easat-11494	154	19	(	(	PUNCT
easat-11494	154	20	sra	sra	PROPN
easat-11494	154	21	)	)	PUNCT
easat-11494	154	22	adoption	adoption	NOUN
easat-11494	154	23	in	in	ADP
easat-11494	154	24	vietnam	vietnam	PROPN
easat-11494	154	25	’s	’s	PART
easat-11494	154	26	coal	coal	NOUN
easat-11494	154	27	mining	mining	NOUN
easat-11494	154	28	enterprises	enterprise	NOUN
easat-11494	154	29	.	.	PUNCT
easat-11494	155	1	a	a	DET
easat-11494	155	2	structured	structured	ADJ
easat-11494	155	3	survey	survey	NOUN
easat-11494	155	4	instrument	instrument	NOUN
easat-11494	155	5	was	be	AUX
easat-11494	155	6	developed	develop	VERB
easat-11494	155	7	based	base	VERB
easat-11494	155	8	on	on	ADP
easat-11494	155	9	prior	prior	ADJ
easat-11494	155	10	validated	validated	ADJ
easat-11494	155	11	scales	scale	NOUN
easat-11494	155	12	in	in	ADP
easat-11494	155	13	sustainability	sustainability	NOUN
easat-11494	155	14	accounting	accounting	NOUN
easat-11494	155	15	,	,	PUNCT
easat-11494	155	16	environmental	environmental	ADJ
easat-11494	155	17	management	management	NOUN
easat-11494	155	18	,	,	PUNCT
easat-11494	155	19	and	and	CCONJ
easat-11494	155	20	organizational	organizational	ADJ
easat-11494	155	21	behavior	behavior	NOUN
easat-11494	155	22	.	.	PUNCT
easat-11494	156	1	quantitative	quantitative	ADJ
easat-11494	156	2	inquiry	inquiry	NOUN
easat-11494	156	3	enables	enable	VERB
easat-11494	156	4	the	the	DET
easat-11494	156	5	identification	identification	NOUN
easat-11494	156	6	of	of	ADP
easat-11494	156	7	systematic	systematic	ADJ
easat-11494	156	8	relationships	relationship	NOUN
easat-11494	156	9	between	between	ADP
easat-11494	156	10	organizational	organizational	ADJ
easat-11494	156	11	determinants	determinant	NOUN
easat-11494	156	12	and	and	CCONJ
easat-11494	156	13	sra	sra	NOUN
easat-11494	156	14	adoption	adoption	NOUN
easat-11494	156	15	,	,	PUNCT
easat-11494	156	16	ensuring	ensure	VERB
easat-11494	156	17	reliability	reliability	NOUN
easat-11494	156	18	,	,	PUNCT
easat-11494	156	19	replicability	replicability	NOUN
easat-11494	156	20	,	,	PUNCT
easat-11494	156	21	and	and	CCONJ
easat-11494	156	22	statistical	statistical	ADJ
easat-11494	156	23	robustness	robustness	NOUN
easat-11494	156	24	.	.	PUNCT
easat-11494	157	1	the	the	DET
easat-11494	157	2	research	research	NOUN
easat-11494	157	3	design	design	NOUN
easat-11494	157	4	aligns	align	VERB
easat-11494	157	5	with	with	ADP
easat-11494	157	6	the	the	DET
easat-11494	157	7	study	study	NOUN
easat-11494	157	8	’s	’s	PART
easat-11494	157	9	theoretical	theoretical	ADJ
easat-11494	157	10	foundation	foundation	NOUN
easat-11494	157	11	,	,	PUNCT
easat-11494	157	12	which	which	PRON
easat-11494	157	13	integrates	integrate	VERB
easat-11494	157	14	institutional	institutional	ADJ
easat-11494	157	15	theory	theory	NOUN
easat-11494	157	16	,	,	PUNCT
easat-11494	157	17	stakeholder	stakeholder	NOUN
easat-11494	157	18	theory	theory	NOUN
easat-11494	157	19	,	,	PUNCT
easat-11494	157	20	and	and	CCONJ
easat-11494	157	21	contingency	contingency	NOUN
easat-11494	157	22	theory	theory	NOUN
easat-11494	157	23	.	.	PUNCT
easat-11494	158	1	these	these	DET
easat-11494	158	2	frameworks	framework	NOUN
easat-11494	158	3	posit	posit	VERB
easat-11494	158	4	that	that	DET
easat-11494	158	5	external	external	ADJ
easat-11494	158	6	pressure	pressure	NOUN
easat-11494	158	7	,	,	PUNCT
easat-11494	158	8	internal	internal	ADJ
easat-11494	158	9	cognition	cognition	NOUN
easat-11494	158	10	,	,	PUNCT
easat-11494	158	11	and	and	CCONJ
easat-11494	158	12	organizational	organizational	ADJ
easat-11494	158	13	capacity	capacity	NOUN
easat-11494	158	14	collectively	collectively	ADV
easat-11494	158	15	shape	shape	VERB
easat-11494	158	16	sra	sra	NOUN
easat-11494	158	17	adoption	adoption	NOUN
easat-11494	158	18	.	.	PUNCT
easat-11494	159	1	the	the	DET
easat-11494	159	2	quantitative	quantitative	ADJ
easat-11494	159	3	approach	approach	NOUN
easat-11494	159	4	allows	allow	VERB
easat-11494	159	5	these	these	DET
easat-11494	159	6	constructs	construct	NOUN
easat-11494	159	7	to	to	PART
easat-11494	159	8	be	be	AUX
easat-11494	159	9	operationalized	operationalize	VERB
easat-11494	159	10	into	into	ADP
easat-11494	159	11	measurable	measurable	ADJ
easat-11494	159	12	variables	variable	NOUN
easat-11494	159	13	,	,	PUNCT
easat-11494	159	14	facilitating	facilitate	VERB
easat-11494	159	15	hypothesis	hypothesis	NOUN
easat-11494	159	16	testing	testing	NOUN
easat-11494	159	17	through	through	ADP
easat-11494	159	18	multivariate	multivariate	NOUN
easat-11494	159	19	analysis	analysis	NOUN
easat-11494	159	20	.	.	PUNCT
easat-11494	160	1	3.2	3.2	NUM
easat-11494	160	2	.	.	X
easat-11494	160	3	sampling	sampling	NOUN
easat-11494	160	4	and	and	CCONJ
easat-11494	160	5	data	datum	NOUN
easat-11494	160	6	collection	collection	NOUN
easat-11494	160	7	the	the	DET
easat-11494	160	8	empirical	empirical	ADJ
easat-11494	160	9	context	context	NOUN
easat-11494	160	10	is	be	AUX
easat-11494	160	11	the	the	DET
easat-11494	160	12	coal	coal	NOUN
easat-11494	160	13	mining	mining	NOUN
easat-11494	160	14	industry	industry	NOUN
easat-11494	160	15	managed	manage	VERB
easat-11494	160	16	under	under	ADP
easat-11494	160	17	the	the	DET
easat-11494	160	18	vietnam	vietnam	PROPN
easat-11494	160	19	national	national	PROPN
easat-11494	160	20	coal	coal	NOUN
easat-11494	160	21	and	and	CCONJ
easat-11494	160	22	mineral	mineral	NOUN
easat-11494	160	23	industries	industry	NOUN
easat-11494	160	24	group	group	NOUN
easat-11494	160	25	(	(	PUNCT
easat-11494	160	26	vinacomin	vinacomin	PROPN
easat-11494	160	27	)	)	PUNCT
easat-11494	160	28	and	and	CCONJ
easat-11494	160	29	its	its	PRON
easat-11494	160	30	associated	associated	ADJ
easat-11494	160	31	subsidiaries	subsidiary	NOUN
easat-11494	160	32	.	.	PUNCT
easat-11494	161	1	this	this	DET
easat-11494	161	2	sector	sector	NOUN
easat-11494	161	3	is	be	AUX
easat-11494	161	4	characterized	characterize	VERB
easat-11494	161	5	by	by	ADP
easat-11494	161	6	state	state	NOUN
easat-11494	161	7	ownership	ownership	NOUN
easat-11494	161	8	,	,	PUNCT
easat-11494	161	9	centralized	centralized	ADJ
easat-11494	161	10	governance	governance	NOUN
easat-11494	161	11	,	,	PUNCT
easat-11494	161	12	heavy	heavy	ADJ
easat-11494	161	13	environmental	environmental	ADJ
easat-11494	161	14	exposure	exposure	NOUN
easat-11494	161	15	,	,	PUNCT
easat-11494	161	16	and	and	CCONJ
easat-11494	161	17	increasing	increase	VERB
easat-11494	161	18	regulatory	regulatory	ADJ
easat-11494	161	19	scrutiny	scrutiny	NOUN
easat-11494	161	20	,	,	PUNCT
easat-11494	161	21	making	make	VERB
easat-11494	161	22	it	it	PRON
easat-11494	161	23	an	an	DET
easat-11494	161	24	ideal	ideal	ADJ
easat-11494	161	25	context	context	NOUN
easat-11494	161	26	to	to	PART
easat-11494	161	27	study	study	VERB
easat-11494	161	28	sra	sra	PROPN
easat-11494	161	29	adoption	adoption	NOUN
easat-11494	161	30	.	.	PUNCT
easat-11494	162	1	3.3	3.3	NUM
easat-11494	162	2	.	.	PUNCT
easat-11494	163	1	survey	survey	NOUN
easat-11494	163	2	distribution	distribution	NOUN
easat-11494	163	3	a	a	DET
easat-11494	163	4	total	total	NOUN
easat-11494	163	5	of	of	ADP
easat-11494	163	6	350	350	NUM
easat-11494	163	7	questionnaires	questionnaire	NOUN
easat-11494	163	8	were	be	AUX
easat-11494	163	9	distributed	distribute	VERB
easat-11494	163	10	across	across	ADP
easat-11494	163	11	coal	coal	NOUN
easat-11494	163	12	mining	mining	NOUN
easat-11494	163	13	enterprises	enterprise	NOUN
easat-11494	163	14	,	,	PUNCT
easat-11494	163	15	and	and	CCONJ
easat-11494	163	16	194	194	NUM
easat-11494	163	17	valid	valid	ADJ
easat-11494	163	18	responses	response	NOUN
easat-11494	163	19	were	be	AUX
easat-11494	163	20	obtained	obtain	VERB
easat-11494	163	21	,	,	PUNCT
easat-11494	163	22	resulting	result	VERB
easat-11494	163	23	in	in	ADP
easat-11494	163	24	a	a	DET
easat-11494	163	25	response	response	NOUN
easat-11494	163	26	rate	rate	NOUN
easat-11494	163	27	of	of	ADP
easat-11494	163	28	55.4	55.4	NUM
easat-11494	163	29	percent	percent	NOUN
easat-11494	163	30	.	.	PUNCT
easat-11494	164	1	the	the	DET
easat-11494	164	2	respondents	respondent	NOUN
easat-11494	164	3	included	include	VERB
easat-11494	164	4	financial	financial	ADJ
easat-11494	164	5	managers	manager	NOUN
easat-11494	164	6	(	(	PUNCT
easat-11494	164	7	18.6	18.6	NUM
easat-11494	164	8	percent	percent	NOUN
easat-11494	164	9	)	)	PUNCT
easat-11494	164	10	,	,	PUNCT
easat-11494	164	11	chief	chief	ADJ
easat-11494	164	12	accountants	accountant	NOUN
easat-11494	164	13	(	(	PUNCT
easat-11494	164	14	22.7	22.7	NUM
easat-11494	164	15	percent	percent	NOUN
easat-11494	164	16	)	)	PUNCT
easat-11494	164	17	,	,	PUNCT
easat-11494	164	18	senior	senior	ADJ
easat-11494	164	19	accountants	accountant	NOUN
easat-11494	164	20	(	(	PUNCT
easat-11494	164	21	41.2	41.2	NUM
easat-11494	164	22	percent	percent	NOUN
easat-11494	164	23	)	)	PUNCT
easat-11494	164	24	,	,	PUNCT
easat-11494	164	25	and	and	CCONJ
easat-11494	164	26	operational	operational	ADJ
easat-11494	164	27	managers	manager	NOUN
easat-11494	164	28	(	(	PUNCT
easat-11494	164	29	17.5	17.5	NUM
easat-11494	164	30	percent	percent	NOUN
easat-11494	164	31	)	)	PUNCT
easat-11494	164	32	.	.	PUNCT
easat-11494	165	1	these	these	DET
easat-11494	165	2	groups	group	NOUN
easat-11494	165	3	were	be	AUX
easat-11494	165	4	intentionally	intentionally	ADV
easat-11494	165	5	targeted	target	VERB
easat-11494	165	6	because	because	SCONJ
easat-11494	165	7	of	of	ADP
easat-11494	165	8	their	their	PRON
easat-11494	165	9	direct	direct	ADJ
easat-11494	165	10	involvement	involvement	NOUN
easat-11494	165	11	in	in	ADP
easat-11494	165	12	accounting	accounting	NOUN
easat-11494	165	13	,	,	PUNCT
easat-11494	165	14	compliance	compliance	NOUN
easat-11494	165	15	,	,	PUNCT
easat-11494	165	16	and	and	CCONJ
easat-11494	165	17	sustainability	sustainability	NOUN
easat-11494	165	18	-	-	PUNCT
easat-11494	165	19	related	relate	VERB
easat-11494	165	20	activities	activity	NOUN
easat-11494	165	21	,	,	PUNCT
easat-11494	165	22	ensuring	ensure	VERB
easat-11494	165	23	that	that	SCONJ
easat-11494	165	24	the	the	DET
easat-11494	165	25	data	datum	NOUN
easat-11494	165	26	were	be	AUX
easat-11494	165	27	collected	collect	VERB
easat-11494	165	28	from	from	ADP
easat-11494	165	29	individuals	individual	NOUN
easat-11494	165	30	with	with	ADP
easat-11494	165	31	substantial	substantial	ADJ
easat-11494	165	32	knowledge	knowledge	NOUN
easat-11494	165	33	of	of	ADP
easat-11494	165	34	both	both	CCONJ
easat-11494	165	35	financial	financial	ADJ
easat-11494	165	36	and	and	CCONJ
easat-11494	165	37	socio	socio	NOUN
easat-11494	165	38	-	-	PUNCT
easat-11494	165	39	environmental	environmental	ADJ
easat-11494	165	40	practices	practice	NOUN
easat-11494	165	41	within	within	ADP
easat-11494	165	42	their	their	PRON
easat-11494	165	43	organizations	organization	NOUN
easat-11494	165	44	.	.	PUNCT
easat-11494	166	1	3.4	3.4	NUM
easat-11494	166	2	.	.	NOUN
easat-11494	166	3	sampling	sample	VERB
easat-11494	166	4	technique	technique	NOUN
easat-11494	166	5	purposive	purposive	NOUN
easat-11494	166	6	sampling	sampling	NOUN
easat-11494	166	7	was	be	AUX
easat-11494	166	8	applied	apply	VERB
easat-11494	166	9	to	to	PART
easat-11494	166	10	target	target	VERB
easat-11494	166	11	individuals	individual	NOUN
easat-11494	166	12	knowledgeable	knowledgeable	ADJ
easat-11494	166	13	about	about	ADP
easat-11494	166	14	the	the	DET
easat-11494	166	15	accounting	accounting	NOUN
easat-11494	166	16	system	system	NOUN
easat-11494	166	17	and	and	CCONJ
easat-11494	166	18	operations	operation	NOUN
easat-11494	166	19	of	of	ADP
easat-11494	166	20	the	the	DET
easat-11494	166	21	enterprise	enterprise	NOUN
easat-11494	166	22	.	.	PUNCT
easat-11494	167	1	this	this	DET
easat-11494	167	2	approach	approach	NOUN
easat-11494	167	3	is	be	AUX
easat-11494	167	4	justified	justify	VERB
easat-11494	167	5	given	give	VERB
easat-11494	167	6	the	the	DET
easat-11494	167	7	specialized	specialized	ADJ
easat-11494	167	8	nature	nature	NOUN
easat-11494	167	9	of	of	ADP
easat-11494	167	10	sra	sra	PROPN
easat-11494	167	11	and	and	CCONJ
easat-11494	167	12	the	the	DET
easat-11494	167	13	requirement	requirement	NOUN
easat-11494	167	14	for	for	ADP
easat-11494	167	15	respondents	respondent	NOUN
easat-11494	167	16	with	with	ADP
easat-11494	167	17	a	a	DET
easat-11494	167	18	technical	technical	ADJ
easat-11494	167	19	understanding	understanding	NOUN
easat-11494	167	20	of	of	ADP
easat-11494	167	21	environmental	environmental	ADJ
easat-11494	167	22	and	and	CCONJ
easat-11494	167	23	social	social	ADJ
easat-11494	167	24	responsibilities	responsibility	NOUN
easat-11494	167	25	.	.	PUNCT
easat-11494	168	1	83	83	NUM
easat-11494	168	2	edelweiss	edelweiss	PROPN
easat-11494	168	3	applied	apply	VERB
easat-11494	168	4	science	science	NOUN
easat-11494	168	5	and	and	CCONJ
easat-11494	168	6	technology	technology	NOUN
easat-11494	168	7	issn	issn	PROPN
easat-11494	168	8	:	:	PUNCT
easat-11494	168	9	2576	2576	NUM
easat-11494	168	10	-	-	SYM
easat-11494	168	11	8484	8484	NUM
easat-11494	168	12	vol	vol	NOUN
easat-11494	168	13	.	.	PROPN
easat-11494	169	1	10	10	NUM
easat-11494	169	2	,	,	PUNCT
easat-11494	169	3	no	no	INTJ
easat-11494	169	4	.	.	NOUN
easat-11494	169	5	1	1	NUM
easat-11494	169	6	:	:	PUNCT
easat-11494	169	7	77	77	NUM
easat-11494	169	8	-	-	SYM
easat-11494	169	9	92	92	NUM
easat-11494	169	10	,	,	PUNCT
easat-11494	169	11	2026	2026	NUM
easat-11494	169	12	doi	doi	NOUN
easat-11494	169	13	:	:	PUNCT
easat-11494	169	14	10.55214/2576	10.55214/2576	NUM
easat-11494	169	15	-	-	PUNCT
easat-11494	169	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	169	17	©	©	PROPN
easat-11494	169	18	2026	2026	NUM
easat-11494	169	19	by	by	ADP
easat-11494	169	20	the	the	DET
easat-11494	169	21	authors	author	NOUN
easat-11494	169	22	;	;	PUNCT
easat-11494	169	23	licensee	licensee	PROPN
easat-11494	169	24	learning	learning	NOUN
easat-11494	169	25	gate	gate	NOUN
easat-11494	169	26	3.5	3.5	NUM
easat-11494	169	27	.	.	PUNCT
easat-11494	170	1	measurement	measurement	NOUN
easat-11494	170	2	of	of	ADP
easat-11494	170	3	variables	variable	NOUN
easat-11494	170	4	all	all	DET
easat-11494	170	5	constructs	construct	NOUN
easat-11494	170	6	were	be	AUX
easat-11494	170	7	measured	measure	VERB
easat-11494	170	8	using	use	VERB
easat-11494	170	9	likert	likert	NOUN
easat-11494	170	10	scales	scale	NOUN
easat-11494	170	11	(	(	PUNCT
easat-11494	170	12	1	1	NUM
easat-11494	170	13	=	=	PRON
easat-11494	170	14	strongly	strongly	ADV
easat-11494	170	15	disagree	disagree	VERB
easat-11494	170	16	to	to	ADP
easat-11494	170	17	5	5	NUM
easat-11494	170	18	=	=	PRON
easat-11494	170	19	strongly	strongly	ADV
easat-11494	170	20	agree	agree	VERB
easat-11494	170	21	)	)	PUNCT
easat-11494	170	22	.	.	PUNCT
easat-11494	171	1	the	the	DET
easat-11494	171	2	scales	scale	NOUN
easat-11494	171	3	draw	draw	VERB
easat-11494	171	4	on	on	ADP
easat-11494	171	5	validated	validate	VERB
easat-11494	171	6	items	item	NOUN
easat-11494	171	7	from	from	ADP
easat-11494	171	8	prior	prior	ADJ
easat-11494	171	9	research	research	NOUN
easat-11494	171	10	in	in	ADP
easat-11494	171	11	sra	sra	PROPN
easat-11494	171	12	,	,	PUNCT
easat-11494	171	13	environmental	environmental	ADJ
easat-11494	171	14	accounting	accounting	NOUN
easat-11494	171	15	,	,	PUNCT
easat-11494	171	16	and	and	CCONJ
easat-11494	171	17	sustainability	sustainability	NOUN
easat-11494	171	18	management	management	NOUN
easat-11494	171	19	.	.	PUNCT
easat-11494	172	1	table	table	NOUN
easat-11494	172	2	1	1	NUM
easat-11494	172	3	.	.	PUNCT
easat-11494	173	1	measurement	measurement	NOUN
easat-11494	173	2	constructs	construct	NOUN
easat-11494	173	3	,	,	PUNCT
easat-11494	173	4	symbols	symbol	NOUN
easat-11494	173	5	,	,	PUNCT
easat-11494	173	6	number	number	NOUN
easat-11494	173	7	of	of	ADP
easat-11494	173	8	items	item	NOUN
easat-11494	173	9	,	,	PUNCT
easat-11494	173	10	and	and	CCONJ
easat-11494	173	11	theoretical	theoretical	ADJ
easat-11494	173	12	sources	source	NOUN
easat-11494	173	13	construct	construct	VERB
easat-11494	173	14	symbol	symbol	NOUN
easat-11494	173	15	no	no	PROPN
easat-11494	173	16	.	.	PUNCT
easat-11494	174	1	of	of	ADP
easat-11494	174	2	items	item	NOUN
easat-11494	174	3	source	source	VERB
easat-11494	174	4	legal	legal	ADJ
easat-11494	174	5	framework	framework	NOUN
easat-11494	174	6	lf	lf	ADP
easat-11494	174	7	4	4	NUM
easat-11494	174	8	adapted	adapt	VERB
easat-11494	174	9	from	from	ADP
easat-11494	174	10	institutional	institutional	ADJ
easat-11494	174	11	pressure	pressure	NOUN
easat-11494	174	12	scales	scale	VERB
easat-11494	174	13	environmental	environmental	ADJ
easat-11494	174	14	cost	cost	NOUN
easat-11494	174	15	management	management	NOUN
easat-11494	174	16	ecm	ecm	NOUN
easat-11494	174	17	4	4	NUM
easat-11494	174	18	based	base	VERB
easat-11494	174	19	on	on	ADP
easat-11494	174	20	environmental	environmental	ADJ
easat-11494	174	21	cost	cost	NOUN
easat-11494	174	22	accounting	accounting	NOUN
easat-11494	174	23	literature	literature	NOUN
easat-11494	174	24	managerial	managerial	ADJ
easat-11494	174	25	perceptions	perception	NOUN
easat-11494	174	26	pb	pb	ADP
easat-11494	174	27	4	4	NUM
easat-11494	174	28	based	base	VERB
easat-11494	174	29	on	on	ADP
easat-11494	174	30	managerial	managerial	ADJ
easat-11494	174	31	cognition	cognition	NOUN
easat-11494	174	32	&	&	CCONJ
easat-11494	174	33	stakeholder	stakeholder	PROPN
easat-11494	174	34	orientation	orientation	PROPN
easat-11494	174	35	business	business	NOUN
easat-11494	174	36	characteristics	characteristic	NOUN
easat-11494	174	37	bc	bc	PROPN
easat-11494	174	38	3	3	NUM
easat-11494	174	39	derived	derive	VERB
easat-11494	174	40	from	from	ADP
easat-11494	174	41	contingency	contingency	NOUN
easat-11494	174	42	theory	theory	NOUN
easat-11494	174	43	literature	literature	NOUN
easat-11494	174	44	accountants	accountant	NOUN
easat-11494	174	45	’	’	PART
easat-11494	174	46	qualifications	qualification	NOUN
easat-11494	174	47	qa	qa	PROPN
easat-11494	174	48	4	4	NUM
easat-11494	174	49	sustainability	sustainability	NOUN
easat-11494	174	50	accounting	accounting	NOUN
easat-11494	174	51	competency	competency	PROPN
easat-11494	174	52	literature	literature	PROPN
easat-11494	174	53	sra	sra	PROPN
easat-11494	174	54	adoption	adoption	PROPN
easat-11494	174	55	asra	asra	VERB
easat-11494	174	56	4	4	NUM
easat-11494	174	57	derived	derive	VERB
easat-11494	174	58	from	from	ADP
easat-11494	174	59	responsibility	responsibility	NOUN
easat-11494	174	60	accounting	accounting	NOUN
easat-11494	174	61	frameworks	framework	NOUN
easat-11494	174	62	measurement	measurement	NOUN
easat-11494	174	63	items	item	NOUN
easat-11494	174	64	were	be	AUX
easat-11494	174	65	refined	refine	VERB
easat-11494	174	66	to	to	PART
easat-11494	174	67	match	match	VERB
easat-11494	174	68	the	the	DET
easat-11494	174	69	context	context	NOUN
easat-11494	174	70	of	of	ADP
easat-11494	174	71	vietnam	vietnam	PROPN
easat-11494	174	72	’s	’s	PART
easat-11494	174	73	mining	mining	NOUN
easat-11494	174	74	industry	industry	NOUN
easat-11494	174	75	while	while	SCONJ
easat-11494	174	76	preserving	preserve	VERB
easat-11494	174	77	construct	construct	NOUN
easat-11494	174	78	validity	validity	NOUN
easat-11494	174	79	.	.	PUNCT
easat-11494	175	1	3.6	3.6	NUM
easat-11494	175	2	.	.	PUNCT
easat-11494	175	3	reliability	reliability	NOUN
easat-11494	175	4	and	and	CCONJ
easat-11494	175	5	validity	validity	NOUN
easat-11494	175	6	assessment	assessment	NOUN
easat-11494	175	7	3.6.1	3.6.1	NUM
easat-11494	175	8	.	.	PUNCT
easat-11494	176	1	reliability	reliability	NOUN
easat-11494	176	2	cronbach	cronbach	NOUN
easat-11494	176	3	’s	’s	PART
easat-11494	176	4	alpha	alpha	ADJ
easat-11494	176	5	coefficients	coefficient	NOUN
easat-11494	176	6	for	for	ADP
easat-11494	176	7	all	all	DET
easat-11494	176	8	constructs	construct	NOUN
easat-11494	176	9	exceeded	exceed	VERB
easat-11494	176	10	the	the	DET
easat-11494	176	11	recommended	recommend	VERB
easat-11494	176	12	threshold	threshold	NOUN
easat-11494	176	13	of	of	ADP
easat-11494	176	14	0.70	0.70	NUM
easat-11494	176	15	,	,	PUNCT
easat-11494	176	16	confirming	confirm	VERB
easat-11494	176	17	strong	strong	ADJ
easat-11494	176	18	internal	internal	ADJ
easat-11494	176	19	consistency	consistency	NOUN
easat-11494	176	20	across	across	ADP
easat-11494	176	21	the	the	DET
easat-11494	176	22	measurement	measurement	NOUN
easat-11494	176	23	scales	scale	NOUN
easat-11494	176	24	.	.	PUNCT
easat-11494	177	1	specifically	specifically	ADV
easat-11494	177	2	,	,	PUNCT
easat-11494	177	3	the	the	DET
easat-11494	177	4	reliability	reliability	NOUN
easat-11494	177	5	coefficients	coefficient	NOUN
easat-11494	177	6	were	be	AUX
easat-11494	177	7	0.770	0.770	NUM
easat-11494	177	8	for	for	ADP
easat-11494	177	9	legal	legal	ADJ
easat-11494	177	10	framework	framework	NOUN
easat-11494	177	11	(	(	PUNCT
easat-11494	177	12	lf	lf	PROPN
easat-11494	177	13	)	)	PUNCT
easat-11494	177	14	,	,	PUNCT
easat-11494	177	15	0.752	0.752	NUM
easat-11494	177	16	for	for	ADP
easat-11494	177	17	environmental	environmental	ADJ
easat-11494	177	18	cost	cost	NOUN
easat-11494	177	19	management	management	NOUN
easat-11494	177	20	(	(	PUNCT
easat-11494	177	21	ecm	ecm	PROPN
easat-11494	177	22	)	)	PUNCT
easat-11494	177	23	,	,	PUNCT
easat-11494	177	24	0.750	0.750	NUM
easat-11494	177	25	for	for	ADP
easat-11494	177	26	managerial	managerial	ADJ
easat-11494	177	27	perceptions	perception	NOUN
easat-11494	177	28	(	(	PUNCT
easat-11494	177	29	pb	pb	NOUN
easat-11494	177	30	)	)	PUNCT
easat-11494	177	31	,	,	PUNCT
easat-11494	177	32	0.746	0.746	NUM
easat-11494	177	33	for	for	ADP
easat-11494	177	34	business	business	NOUN
easat-11494	177	35	characteristics	characteristic	NOUN
easat-11494	177	36	(	(	PUNCT
easat-11494	177	37	bc	bc	PROPN
easat-11494	177	38	)	)	PUNCT
easat-11494	177	39	,	,	PUNCT
easat-11494	177	40	0.741	0.741	NUM
easat-11494	177	41	for	for	ADP
easat-11494	177	42	accountants	accountant	NOUN
easat-11494	177	43	’	'	PUNCT
easat-11494	177	44	qualifications	qualification	NOUN
easat-11494	177	45	(	(	PUNCT
easat-11494	177	46	qa	qa	NOUN
easat-11494	177	47	)	)	PUNCT
easat-11494	177	48	,	,	PUNCT
easat-11494	177	49	and	and	CCONJ
easat-11494	177	50	0.726	0.726	NUM
easat-11494	177	51	for	for	ADP
easat-11494	177	52	sra	sra	PROPN
easat-11494	177	53	adoption	adoption	NOUN
easat-11494	177	54	(	(	PUNCT
easat-11494	177	55	asra	asra	PROPN
easat-11494	177	56	)	)	PUNCT
easat-11494	177	57	.	.	PUNCT
easat-11494	178	1	these	these	DET
easat-11494	178	2	results	result	NOUN
easat-11494	178	3	demonstrate	demonstrate	VERB
easat-11494	178	4	that	that	SCONJ
easat-11494	178	5	all	all	DET
easat-11494	178	6	multi	multi	ADJ
easat-11494	178	7	-	-	ADJ
easat-11494	178	8	item	item	ADJ
easat-11494	178	9	constructs	construct	NOUN
easat-11494	178	10	exhibit	exhibit	VERB
easat-11494	178	11	satisfactory	satisfactory	ADJ
easat-11494	178	12	internal	internal	ADJ
easat-11494	178	13	reliability	reliability	NOUN
easat-11494	178	14	and	and	CCONJ
easat-11494	178	15	are	be	AUX
easat-11494	178	16	statistically	statistically	ADV
easat-11494	178	17	appropriate	appropriate	ADJ
easat-11494	178	18	for	for	ADP
easat-11494	178	19	subsequent	subsequent	ADJ
easat-11494	178	20	analyses	analysis	NOUN
easat-11494	178	21	.	.	PUNCT
easat-11494	179	1	3.6.2	3.6.2	X
easat-11494	179	2	.	.	PUNCT
easat-11494	179	3	construct	construct	VERB
easat-11494	179	4	validity	validity	NOUN
easat-11494	179	5	the	the	DET
easat-11494	179	6	kaiser	kaiser	PROPN
easat-11494	179	7	–	–	PUNCT
easat-11494	179	8	meyer	meyer	PROPN
easat-11494	179	9	–	–	PUNCT
easat-11494	179	10	olkin	olkin	PROPN
easat-11494	179	11	(	(	PUNCT
easat-11494	179	12	kmo	kmo	NOUN
easat-11494	179	13	)	)	PUNCT
easat-11494	179	14	value	value	NOUN
easat-11494	179	15	of	of	ADP
easat-11494	179	16	0.754	0.754	NUM
easat-11494	179	17	and	and	CCONJ
easat-11494	179	18	the	the	DET
easat-11494	179	19	significant	significant	ADJ
easat-11494	179	20	result	result	NOUN
easat-11494	179	21	of	of	ADP
easat-11494	179	22	bartlett	bartlett	PROPN
easat-11494	179	23	’s	’s	PART
easat-11494	179	24	test	test	NOUN
easat-11494	179	25	of	of	ADP
easat-11494	179	26	sphericity	sphericity	NOUN
easat-11494	179	27	(	(	PUNCT
easat-11494	179	28	χ²	χ²	NOUN
easat-11494	179	29	=	=	SYM
easat-11494	179	30	1278.146	1278.146	NUM
easat-11494	179	31	,	,	PUNCT
easat-11494	179	32	p	p	X
easat-11494	179	33	<	<	X
easat-11494	179	34	0.001	0.001	NUM
easat-11494	179	35	)	)	PUNCT
easat-11494	179	36	confirm	confirm	VERB
easat-11494	179	37	that	that	SCONJ
easat-11494	179	38	the	the	DET
easat-11494	179	39	sample	sample	NOUN
easat-11494	179	40	is	be	AUX
easat-11494	179	41	adequate	adequate	ADJ
easat-11494	179	42	and	and	CCONJ
easat-11494	179	43	statistically	statistically	ADV
easat-11494	179	44	suitable	suitable	ADJ
easat-11494	179	45	for	for	ADP
easat-11494	179	46	factor	factor	NOUN
easat-11494	179	47	analysis	analysis	NOUN
easat-11494	179	48	.	.	PUNCT
easat-11494	180	1	convergent	convergent	ADJ
easat-11494	180	2	validity	validity	NOUN
easat-11494	180	3	was	be	AUX
easat-11494	180	4	established	establish	VERB
easat-11494	180	5	as	as	SCONJ
easat-11494	180	6	all	all	DET
easat-11494	180	7	factor	factor	NOUN
easat-11494	180	8	loadings	loading	NOUN
easat-11494	180	9	exceeded	exceed	VERB
easat-11494	180	10	the	the	DET
easat-11494	180	11	threshold	threshold	NOUN
easat-11494	180	12	of	of	ADP
easat-11494	180	13	0.50	0.50	NUM
easat-11494	180	14	,	,	PUNCT
easat-11494	180	15	while	while	SCONJ
easat-11494	180	16	discriminant	discriminant	ADJ
easat-11494	180	17	validity	validity	NOUN
easat-11494	180	18	was	be	AUX
easat-11494	180	19	ensured	ensure	VERB
easat-11494	180	20	through	through	ADP
easat-11494	180	21	relatively	relatively	ADV
easat-11494	180	22	low	low	ADJ
easat-11494	180	23	inter	inter	ADJ
easat-11494	180	24	-	-	ADJ
easat-11494	180	25	factor	factor	NOUN
easat-11494	180	26	correlations	correlation	NOUN
easat-11494	180	27	,	,	PUNCT
easat-11494	180	28	all	all	PRON
easat-11494	180	29	remaining	remain	VERB
easat-11494	180	30	below	below	ADP
easat-11494	180	31	0.70	0.70	NUM
easat-11494	180	32	.	.	PUNCT
easat-11494	181	1	these	these	DET
easat-11494	181	2	results	result	NOUN
easat-11494	181	3	collectively	collectively	ADV
easat-11494	181	4	demonstrate	demonstrate	VERB
easat-11494	181	5	that	that	SCONJ
easat-11494	181	6	the	the	DET
easat-11494	181	7	measurement	measurement	NOUN
easat-11494	181	8	model	model	NOUN
easat-11494	181	9	possesses	possess	VERB
easat-11494	181	10	sound	sound	VERB
easat-11494	181	11	construct	construct	VERB
easat-11494	181	12	validity	validity	NOUN
easat-11494	181	13	for	for	ADP
easat-11494	181	14	subsequent	subsequent	ADJ
easat-11494	181	15	analyses	analysis	NOUN
easat-11494	181	16	.	.	PUNCT
easat-11494	182	1	3.7	3.7	NUM
easat-11494	182	2	.	.	PUNCT
easat-11494	183	1	data	datum	NOUN
easat-11494	183	2	analysis	analysis	NOUN
easat-11494	183	3	techniques	technique	NOUN
easat-11494	183	4	data	datum	NOUN
easat-11494	183	5	were	be	AUX
easat-11494	183	6	analyzed	analyze	VERB
easat-11494	183	7	using	use	VERB
easat-11494	183	8	spss	spss	PROPN
easat-11494	183	9	through	through	ADP
easat-11494	183	10	a	a	DET
easat-11494	183	11	series	series	NOUN
easat-11494	183	12	of	of	ADP
easat-11494	183	13	statistical	statistical	ADJ
easat-11494	183	14	procedures	procedure	NOUN
easat-11494	183	15	designed	design	VERB
easat-11494	183	16	to	to	PART
easat-11494	183	17	ensure	ensure	VERB
easat-11494	183	18	analytical	analytical	ADJ
easat-11494	183	19	rigor	rigor	NOUN
easat-11494	183	20	.	.	PUNCT
easat-11494	184	1	descriptive	descriptive	ADJ
easat-11494	184	2	statistics	statistic	NOUN
easat-11494	184	3	were	be	AUX
easat-11494	184	4	first	first	ADV
easat-11494	184	5	employed	employ	VERB
easat-11494	184	6	to	to	PART
easat-11494	184	7	summarize	summarize	VERB
easat-11494	184	8	respondents	respondent	NOUN
easat-11494	184	9	’	'	PUNCT
easat-11494	184	10	demographic	demographic	ADJ
easat-11494	184	11	characteristics	characteristic	NOUN
easat-11494	184	12	and	and	CCONJ
easat-11494	184	13	the	the	DET
easat-11494	184	14	mean	mean	ADJ
easat-11494	184	15	scores	score	NOUN
easat-11494	184	16	of	of	ADP
easat-11494	184	17	all	all	DET
easat-11494	184	18	constructs	construct	NOUN
easat-11494	184	19	.	.	PUNCT
easat-11494	185	1	reliability	reliability	NOUN
easat-11494	185	2	analysis	analysis	NOUN
easat-11494	185	3	using	use	VERB
easat-11494	185	4	cronbach	cronbach	NOUN
easat-11494	185	5	’s	’s	PART
easat-11494	185	6	alpha	alpha	NOUN
easat-11494	185	7	was	be	AUX
easat-11494	185	8	then	then	ADV
easat-11494	185	9	conducted	conduct	VERB
easat-11494	185	10	to	to	PART
easat-11494	185	11	assess	assess	VERB
easat-11494	185	12	the	the	DET
easat-11494	185	13	internal	internal	ADJ
easat-11494	185	14	consistency	consistency	NOUN
easat-11494	185	15	of	of	ADP
easat-11494	185	16	the	the	DET
easat-11494	185	17	measurement	measurement	NOUN
easat-11494	185	18	scales	scale	NOUN
easat-11494	185	19	.	.	PUNCT
easat-11494	186	1	exploratory	exploratory	ADJ
easat-11494	186	2	factor	factor	NOUN
easat-11494	186	3	analysis	analysis	NOUN
easat-11494	186	4	was	be	AUX
easat-11494	186	5	used	use	VERB
easat-11494	186	6	to	to	PART
easat-11494	186	7	verify	verify	VERB
easat-11494	186	8	the	the	DET
easat-11494	186	9	underlying	underlie	VERB
easat-11494	186	10	dimensional	dimensional	ADJ
easat-11494	186	11	structure	structure	NOUN
easat-11494	186	12	of	of	ADP
easat-11494	186	13	the	the	DET
easat-11494	186	14	constructs	construct	NOUN
easat-11494	186	15	,	,	PUNCT
easat-11494	186	16	after	after	ADP
easat-11494	186	17	which	which	PRON
easat-11494	186	18	correlation	correlation	NOUN
easat-11494	186	19	analysis	analysis	NOUN
easat-11494	186	20	was	be	AUX
easat-11494	186	21	performed	perform	VERB
easat-11494	186	22	to	to	PART
easat-11494	186	23	examine	examine	VERB
easat-11494	186	24	the	the	DET
easat-11494	186	25	associations	association	NOUN
easat-11494	186	26	among	among	ADP
easat-11494	186	27	key	key	ADJ
easat-11494	186	28	variables	variable	NOUN
easat-11494	186	29	.	.	PUNCT
easat-11494	187	1	multiple	multiple	ADJ
easat-11494	187	2	linear	linear	PROPN
easat-11494	187	3	regression	regression	NOUN
easat-11494	187	4	was	be	AUX
easat-11494	187	5	subsequently	subsequently	ADV
easat-11494	187	6	used	use	VERB
easat-11494	187	7	to	to	PART
easat-11494	187	8	test	test	VERB
easat-11494	187	9	hypotheses	hypothesis	NOUN
easat-11494	187	10	h1	h1	ADJ
easat-11494	187	11	–	–	PUNCT
easat-11494	187	12	h5	h5	PROPN
easat-11494	187	13	and	and	CCONJ
easat-11494	187	14	to	to	PART
easat-11494	187	15	evaluate	evaluate	VERB
easat-11494	187	16	the	the	DET
easat-11494	187	17	relative	relative	ADJ
easat-11494	187	18	influence	influence	NOUN
easat-11494	187	19	of	of	ADP
easat-11494	187	20	each	each	DET
easat-11494	187	21	determinant	determinant	ADJ
easat-11494	187	22	on	on	ADP
easat-11494	187	23	sra	sra	PROPN
easat-11494	187	24	adoption	adoption	NOUN
easat-11494	187	25	.	.	PUNCT
easat-11494	188	1	to	to	PART
easat-11494	188	2	ensure	ensure	VERB
easat-11494	188	3	the	the	DET
easat-11494	188	4	robustness	robustness	NOUN
easat-11494	188	5	of	of	ADP
easat-11494	188	6	the	the	DET
easat-11494	188	7	model	model	NOUN
easat-11494	188	8	,	,	PUNCT
easat-11494	188	9	regression	regression	NOUN
easat-11494	188	10	diagnostics	diagnostic	NOUN
easat-11494	188	11	,	,	PUNCT
easat-11494	188	12	including	include	VERB
easat-11494	188	13	the	the	DET
easat-11494	188	14	variance	variance	NOUN
easat-11494	188	15	inflation	inflation	NOUN
easat-11494	188	16	factor	factor	NOUN
easat-11494	188	17	(	(	PUNCT
easat-11494	188	18	vif	vif	PROPN
easat-11494	188	19	)	)	PUNCT
easat-11494	188	20	and	and	CCONJ
easat-11494	188	21	the	the	DET
easat-11494	188	22	durbin	durbin	ADJ
easat-11494	188	23	–	–	PUNCT
easat-11494	188	24	watson	watson	PROPN
easat-11494	188	25	statistic	statistic	NOUN
easat-11494	188	26	,	,	PUNCT
easat-11494	188	27	were	be	AUX
easat-11494	188	28	conducted	conduct	VERB
easat-11494	188	29	to	to	PART
easat-11494	188	30	detect	detect	VERB
easat-11494	188	31	potential	potential	ADJ
easat-11494	188	32	multicollinearity	multicollinearity	NOUN
easat-11494	188	33	and	and	CCONJ
easat-11494	188	34	autocorrelation	autocorrelation	NOUN
easat-11494	188	35	issues	issue	NOUN
easat-11494	188	36	.	.	PUNCT
easat-11494	189	1	84	84	NUM
easat-11494	189	2	edelweiss	edelweiss	PROPN
easat-11494	189	3	applied	apply	VERB
easat-11494	189	4	science	science	NOUN
easat-11494	189	5	and	and	CCONJ
easat-11494	189	6	technology	technology	NOUN
easat-11494	189	7	issn	issn	PROPN
easat-11494	189	8	:	:	PUNCT
easat-11494	189	9	2576	2576	NUM
easat-11494	189	10	-	-	SYM
easat-11494	189	11	8484	8484	NUM
easat-11494	189	12	vol	vol	NOUN
easat-11494	189	13	.	.	PROPN
easat-11494	190	1	10	10	NUM
easat-11494	190	2	,	,	PUNCT
easat-11494	190	3	no	no	INTJ
easat-11494	190	4	.	.	NOUN
easat-11494	190	5	1	1	NUM
easat-11494	190	6	:	:	PUNCT
easat-11494	190	7	77	77	NUM
easat-11494	190	8	-	-	SYM
easat-11494	190	9	92	92	NUM
easat-11494	190	10	,	,	PUNCT
easat-11494	190	11	2026	2026	NUM
easat-11494	190	12	doi	doi	NOUN
easat-11494	190	13	:	:	PUNCT
easat-11494	190	14	10.55214/2576	10.55214/2576	NUM
easat-11494	190	15	-	-	PUNCT
easat-11494	190	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	190	17	©	©	PROPN
easat-11494	190	18	2026	2026	NUM
easat-11494	190	19	by	by	ADP
easat-11494	190	20	the	the	DET
easat-11494	190	21	authors	author	NOUN
easat-11494	190	22	;	;	PUNCT
easat-11494	190	23	licensee	licensee	PROPN
easat-11494	190	24	learning	learning	NOUN
easat-11494	190	25	gate	gate	NOUN
easat-11494	190	26	4	4	PROPN
easat-11494	190	27	.	.	PUNCT
easat-11494	190	28	results	result	NOUN
easat-11494	190	29	discussion	discussion	NOUN
easat-11494	190	30	4.1	4.1	NUM
easat-11494	190	31	.	.	PUNCT
easat-11494	191	1	descriptive	descriptive	ADJ
easat-11494	191	2	findings	finding	NOUN
easat-11494	191	3	4.1.1	4.1.1	NUM
easat-11494	191	4	.	.	PUNCT
easat-11494	192	1	reliability	reliability	NOUN
easat-11494	192	2	testing	testing	NOUN
easat-11494	192	3	of	of	ADP
easat-11494	192	4	measurement	measurement	NOUN
easat-11494	192	5	scales	scale	NOUN
easat-11494	192	6	after	after	SCONJ
easat-11494	192	7	the	the	DET
easat-11494	192	8	survey	survey	NOUN
easat-11494	192	9	data	datum	NOUN
easat-11494	192	10	were	be	AUX
easat-11494	192	11	entered	enter	VERB
easat-11494	192	12	into	into	ADP
easat-11494	192	13	spss	spss	PROPN
easat-11494	192	14	version	version	NOUN
easat-11494	192	15	22	22	NUM
easat-11494	192	16	,	,	PUNCT
easat-11494	192	17	the	the	DET
easat-11494	192	18	reliability	reliability	NOUN
easat-11494	192	19	of	of	ADP
easat-11494	192	20	the	the	DET
easat-11494	192	21	measurement	measurement	NOUN
easat-11494	192	22	scales	scale	NOUN
easat-11494	192	23	was	be	AUX
easat-11494	192	24	assessed	assess	VERB
easat-11494	192	25	using	use	VERB
easat-11494	192	26	two	two	NUM
easat-11494	192	27	primary	primary	ADJ
easat-11494	192	28	statistical	statistical	ADJ
easat-11494	192	29	indicators	indicator	NOUN
easat-11494	192	30	.	.	PUNCT
easat-11494	193	1	first	first	ADV
easat-11494	193	2	,	,	PUNCT
easat-11494	193	3	cronbach	cronbach	VERB
easat-11494	193	4	’s	’s	PART
easat-11494	193	5	alpha	alpha	NOUN
easat-11494	193	6	was	be	AUX
easat-11494	193	7	employed	employ	VERB
easat-11494	193	8	to	to	PART
easat-11494	193	9	evaluate	evaluate	VERB
easat-11494	193	10	the	the	DET
easat-11494	193	11	internal	internal	ADJ
easat-11494	193	12	consistency	consistency	NOUN
easat-11494	193	13	of	of	ADP
easat-11494	193	14	each	each	DET
easat-11494	193	15	construct	construct	NOUN
easat-11494	193	16	,	,	PUNCT
easat-11494	193	17	ensuring	ensure	VERB
easat-11494	193	18	that	that	SCONJ
easat-11494	193	19	the	the	DET
easat-11494	193	20	items	item	NOUN
easat-11494	193	21	within	within	ADP
easat-11494	193	22	a	a	DET
easat-11494	193	23	scale	scale	NOUN
easat-11494	193	24	measured	measure	VERB
easat-11494	193	25	the	the	DET
easat-11494	193	26	same	same	ADJ
easat-11494	193	27	underlying	underlying	ADJ
easat-11494	193	28	concept	concept	NOUN
easat-11494	193	29	.	.	PUNCT
easat-11494	194	1	second	second	ADJ
easat-11494	194	2	,	,	PUNCT
easat-11494	194	3	the	the	DET
easat-11494	194	4	corrected	correct	VERB
easat-11494	194	5	item	item	NOUN
easat-11494	194	6	–	–	PUNCT
easat-11494	194	7	total	total	ADJ
easat-11494	194	8	correlation	correlation	NOUN
easat-11494	194	9	coefficient	coefficient	NOUN
easat-11494	194	10	was	be	AUX
easat-11494	194	11	used	use	VERB
easat-11494	194	12	to	to	PART
easat-11494	194	13	examine	examine	VERB
easat-11494	194	14	the	the	DET
easat-11494	194	15	degree	degree	NOUN
easat-11494	194	16	to	to	PART
easat-11494	194	17	which	which	PRON
easat-11494	194	18	each	each	DET
easat-11494	194	19	observed	observe	VERB
easat-11494	194	20	variable	variable	NOUN
easat-11494	194	21	correlated	correlate	VERB
easat-11494	194	22	with	with	ADP
easat-11494	194	23	the	the	DET
easat-11494	194	24	total	total	ADJ
easat-11494	194	25	score	score	NOUN
easat-11494	194	26	of	of	ADP
easat-11494	194	27	its	its	PRON
easat-11494	194	28	corresponding	corresponding	ADJ
easat-11494	194	29	scale	scale	NOUN
easat-11494	194	30	.	.	PUNCT
easat-11494	195	1	these	these	DET
easat-11494	195	2	procedures	procedure	NOUN
easat-11494	195	3	were	be	AUX
easat-11494	195	4	essential	essential	ADJ
easat-11494	195	5	for	for	ADP
easat-11494	195	6	confirming	confirm	VERB
easat-11494	195	7	that	that	SCONJ
easat-11494	195	8	the	the	DET
easat-11494	195	9	questionnaire	questionnaire	NOUN
easat-11494	195	10	items	item	NOUN
easat-11494	195	11	reliably	reliably	ADV
easat-11494	195	12	captured	capture	VERB
easat-11494	195	13	the	the	DET
easat-11494	195	14	latent	latent	NOUN
easat-11494	195	15	constructs	construct	NOUN
easat-11494	195	16	under	under	ADP
easat-11494	195	17	investigation	investigation	NOUN
easat-11494	195	18	.	.	PUNCT
easat-11494	196	1	the	the	DET
easat-11494	196	2	reliability	reliability	NOUN
easat-11494	196	3	testing	testing	NOUN
easat-11494	196	4	process	process	NOUN
easat-11494	196	5	adhered	adhere	VERB
easat-11494	196	6	to	to	ADP
easat-11494	196	7	established	establish	VERB
easat-11494	196	8	criteria	criterion	NOUN
easat-11494	196	9	to	to	PART
easat-11494	196	10	determine	determine	VERB
easat-11494	196	11	whether	whether	SCONJ
easat-11494	196	12	individual	individual	ADJ
easat-11494	196	13	items	item	NOUN
easat-11494	196	14	or	or	CCONJ
easat-11494	196	15	entire	entire	ADJ
easat-11494	196	16	scales	scale	NOUN
easat-11494	196	17	should	should	AUX
easat-11494	196	18	be	be	AUX
easat-11494	196	19	retained	retain	VERB
easat-11494	196	20	.	.	PUNCT
easat-11494	197	1	variables	variable	NOUN
easat-11494	197	2	with	with	ADP
easat-11494	197	3	a	a	DET
easat-11494	197	4	corrected	correct	VERB
easat-11494	197	5	item	item	NOUN
easat-11494	197	6	–	–	PUNCT
easat-11494	197	7	total	total	ADJ
easat-11494	197	8	correlation	correlation	NOUN
easat-11494	197	9	value	value	NOUN
easat-11494	197	10	below	below	ADP
easat-11494	197	11	0.30	0.30	NUM
easat-11494	197	12	were	be	AUX
easat-11494	197	13	considered	consider	VERB
easat-11494	197	14	for	for	ADP
easat-11494	197	15	removal	removal	NOUN
easat-11494	197	16	,	,	PUNCT
easat-11494	197	17	as	as	SCONJ
easat-11494	197	18	such	such	ADJ
easat-11494	197	19	items	item	NOUN
easat-11494	197	20	contribute	contribute	VERB
easat-11494	197	21	insufficiently	insufficiently	ADV
easat-11494	197	22	to	to	ADP
easat-11494	197	23	the	the	DET
easat-11494	197	24	overall	overall	ADJ
easat-11494	197	25	coherence	coherence	NOUN
easat-11494	197	26	of	of	ADP
easat-11494	197	27	the	the	DET
easat-11494	197	28	construct	construct	NOUN
easat-11494	197	29	.	.	PUNCT
easat-11494	198	1	similarly	similarly	ADV
easat-11494	198	2	,	,	PUNCT
easat-11494	198	3	cronbach	cronbach	VERB
easat-11494	198	4	’s	’s	PART
easat-11494	198	5	alpha	alpha	ADJ
easat-11494	198	6	coefficients	coefficient	NOUN
easat-11494	198	7	of	of	ADP
easat-11494	198	8	0.70	0.70	NUM
easat-11494	198	9	or	or	CCONJ
easat-11494	198	10	higher	high	ADJ
easat-11494	198	11	were	be	AUX
easat-11494	198	12	regarded	regard	VERB
easat-11494	198	13	as	as	ADP
easat-11494	198	14	strong	strong	ADJ
easat-11494	198	15	indicators	indicator	NOUN
easat-11494	198	16	of	of	ADP
easat-11494	198	17	reliability	reliability	NOUN
easat-11494	198	18	,	,	PUNCT
easat-11494	198	19	while	while	SCONJ
easat-11494	198	20	coefficients	coefficient	NOUN
easat-11494	198	21	between	between	ADP
easat-11494	198	22	0.60	0.60	NUM
easat-11494	198	23	and	and	CCONJ
easat-11494	198	24	0.70	0.70	NUM
easat-11494	198	25	were	be	AUX
easat-11494	198	26	accepted	accept	VERB
easat-11494	198	27	for	for	ADP
easat-11494	198	28	exploratory	exploratory	ADJ
easat-11494	198	29	studies	study	NOUN
easat-11494	198	30	.	.	PUNCT
easat-11494	199	1	this	this	DET
easat-11494	199	2	systematic	systematic	ADJ
easat-11494	199	3	approach	approach	NOUN
easat-11494	199	4	ensured	ensure	VERB
easat-11494	199	5	that	that	SCONJ
easat-11494	199	6	only	only	ADV
easat-11494	199	7	statistically	statistically	ADV
easat-11494	199	8	robust	robust	ADJ
easat-11494	199	9	items	item	NOUN
easat-11494	199	10	and	and	CCONJ
easat-11494	199	11	constructs	construct	NOUN
easat-11494	199	12	were	be	AUX
easat-11494	199	13	used	use	VERB
easat-11494	199	14	in	in	ADP
easat-11494	199	15	subsequent	subsequent	ADJ
easat-11494	199	16	analyses	analysis	NOUN
easat-11494	199	17	.	.	PUNCT
easat-11494	200	1	the	the	DET
easat-11494	200	2	outcomes	outcome	NOUN
easat-11494	200	3	of	of	ADP
easat-11494	200	4	these	these	DET
easat-11494	200	5	reliability	reliability	NOUN
easat-11494	200	6	evaluations	evaluation	NOUN
easat-11494	200	7	for	for	ADP
easat-11494	200	8	the	the	DET
easat-11494	200	9	six	six	NUM
easat-11494	200	10	key	key	ADJ
easat-11494	200	11	constructs	construct	NOUN
easat-11494	200	12	,	,	PUNCT
easat-11494	200	13	legal	legal	ADJ
easat-11494	200	14	regulations	regulation	NOUN
easat-11494	200	15	,	,	PUNCT
easat-11494	200	16	environmental	environmental	ADJ
easat-11494	200	17	cost	cost	NOUN
easat-11494	200	18	management	management	NOUN
easat-11494	200	19	,	,	PUNCT
easat-11494	200	20	managers	manager	NOUN
easat-11494	200	21	’	’	PART
easat-11494	200	22	perceptions	perception	NOUN
easat-11494	200	23	,	,	PUNCT
easat-11494	200	24	business	business	NOUN
easat-11494	200	25	characteristics	characteristic	NOUN
easat-11494	200	26	,	,	PUNCT
easat-11494	200	27	accountants	accountant	NOUN
easat-11494	200	28	’	’	PART
easat-11494	200	29	qualifications	qualification	NOUN
easat-11494	200	30	,	,	PUNCT
easat-11494	200	31	and	and	CCONJ
easat-11494	200	32	the	the	DET
easat-11494	200	33	application	application	NOUN
easat-11494	200	34	of	of	ADP
easat-11494	200	35	sra	sra	PROPN
easat-11494	200	36	,	,	PUNCT
easat-11494	200	37	are	be	AUX
easat-11494	200	38	presented	present	VERB
easat-11494	200	39	in	in	ADP
easat-11494	200	40	the	the	DET
easat-11494	200	41	following	follow	VERB
easat-11494	200	42	tables	table	NOUN
easat-11494	200	43	,	,	PUNCT
easat-11494	200	44	providing	provide	VERB
easat-11494	200	45	detailed	detailed	ADJ
easat-11494	200	46	evidence	evidence	NOUN
easat-11494	200	47	of	of	ADP
easat-11494	200	48	the	the	DET
easat-11494	200	49	internal	internal	ADJ
easat-11494	200	50	validity	validity	NOUN
easat-11494	200	51	and	and	CCONJ
easat-11494	200	52	suitability	suitability	NOUN
easat-11494	200	53	of	of	ADP
easat-11494	200	54	the	the	DET
easat-11494	200	55	measurement	measurement	NOUN
easat-11494	200	56	scales	scale	NOUN
easat-11494	200	57	.	.	PUNCT
easat-11494	201	1	table	table	NOUN
easat-11494	201	2	2	2	NUM
easat-11494	201	3	.	.	PUNCT
easat-11494	201	4	summary	summary	NOUN
easat-11494	201	5	of	of	ADP
easat-11494	201	6	reliability	reliability	NOUN
easat-11494	201	7	assessment	assessment	NOUN
easat-11494	201	8	for	for	ADP
easat-11494	201	9	measurement	measurement	NOUN
easat-11494	201	10	scales	scale	NOUN
easat-11494	201	11	.	.	PUNCT
easat-11494	202	1	scale	scale	NOUN
easat-11494	202	2	cronbach	cronbach	NOUN
easat-11494	202	3	's	's	PART
easat-11494	202	4	alpha	alpha	ADJ
easat-11494	202	5	coefficient	coefficient	NOUN
easat-11494	202	6	observed	observe	VERB
easat-11494	202	7	variables	variable	NOUN
easat-11494	202	8	corrected	correct	VERB
easat-11494	202	9	item	item	NOUN
easat-11494	202	10	-	-	PUNCT
easat-11494	202	11	total	total	NOUN
easat-11494	202	12	correlation	correlation	NOUN
easat-11494	202	13	conclusion	conclusion	NOUN
easat-11494	202	14	lf	lf	ADP
easat-11494	202	15	0.770	0.770	NUM
easat-11494	202	16	sp1	sp1	NOUN
easat-11494	202	17	0.525	0.525	NUM
easat-11494	202	18	qualified	qualified	ADJ
easat-11494	202	19	sp2	sp2	NOUN
easat-11494	202	20	0.540	0.540	NUM
easat-11494	202	21	qualified	qualified	ADJ
easat-11494	202	22	sp3	sp3	ADJ
easat-11494	202	23	0.649	0.649	NUM
easat-11494	202	24	qualified	qualified	ADJ
easat-11494	202	25	sp4	sp4	NOUN
easat-11494	202	26	0.593	0.593	NUM
easat-11494	202	27	qualified	qualified	ADJ
easat-11494	202	28	ecm	ecm	PROPN
easat-11494	202	29	0.752	0.752	NUM
easat-11494	202	30	ecm1	ecm1	PROPN
easat-11494	202	31	0.389	0.389	NUM
easat-11494	202	32	qualified	qualified	ADJ
easat-11494	202	33	ecm2	ecm2	PROPN
easat-11494	202	34	0.609	0.609	NUM
easat-11494	202	35	qualified	qualified	ADJ
easat-11494	202	36	ecm3	ecm3	NOUN
easat-11494	202	37	0.503	0.503	NUM
easat-11494	202	38	qualified	qualified	ADJ
easat-11494	202	39	ecm4	ecm4	PROPN
easat-11494	202	40	0.727	0.727	NUM
easat-11494	202	41	qualified	qualify	VERB
easat-11494	202	42	pb	pb	ADP
easat-11494	202	43	0.750	0.750	NUM
easat-11494	202	44	pb1	pb1	NOUN
easat-11494	202	45	0.524	0.524	NUM
easat-11494	202	46	qualified	qualified	ADJ
easat-11494	202	47	pb2	pb2	PROPN
easat-11494	202	48	0.518	0.518	NUM
easat-11494	202	49	qualified	qualified	ADJ
easat-11494	202	50	pb3	pb3	NOUN
easat-11494	202	51	0.552	0.552	NUM
easat-11494	202	52	qualified	qualified	ADJ
easat-11494	202	53	pb4	pb4	PROPN
easat-11494	202	54	0.588	0.588	NUM
easat-11494	202	55	qualified	qualified	ADJ
easat-11494	202	56	bc	bc	PROPN
easat-11494	202	57	0.746	0.746	NUM
easat-11494	202	58	bc1	bc1	NOUN
easat-11494	202	59	0.548	0.548	NUM
easat-11494	202	60	qualified	qualified	ADJ
easat-11494	202	61	bc2	bc2	VERB
easat-11494	202	62	0.552	0.552	NUM
easat-11494	202	63	qualified	qualified	ADJ
easat-11494	202	64	bc3	bc3	NOUN
easat-11494	202	65	0.616	0.616	NUM
easat-11494	202	66	qualified	qualified	ADJ
easat-11494	202	67	qa	qa	PROPN
easat-11494	202	68	0.741	0.741	NUM
easat-11494	202	69	qa1	qa1	PROPN
easat-11494	202	70	0.442	0.442	NUM
easat-11494	202	71	qualified	qualify	VERB
easat-11494	202	72	qa2	qa2	PROPN
easat-11494	202	73	0.666	0.666	NUM
easat-11494	202	74	qualified	qualified	ADJ
easat-11494	202	75	qa3	qa3	NOUN
easat-11494	202	76	0.551	0.551	NUM
easat-11494	202	77	qualified	qualified	ADJ
easat-11494	202	78	qa4	qa4	PROPN
easat-11494	202	79	0.490	0.490	NUM
easat-11494	202	80	qualified	qualified	ADJ
easat-11494	202	81	asra	asra	VERB
easat-11494	202	82	0.726	0.726	NUM
easat-11494	202	83	asra1	asra1	NOUN
easat-11494	202	84	0.635	0.635	NUM
easat-11494	202	85	qualified	qualified	ADJ
easat-11494	202	86	asra2	asra2	NOUN
easat-11494	202	87	0.381	0.381	NUM
easat-11494	202	88	qualified	qualified	ADJ
easat-11494	202	89	asra3	asra3	PROPN
easat-11494	202	90	0.592	0.592	NUM
easat-11494	202	91	qualified	qualified	ADJ
easat-11494	202	92	asra4	asra4	NOUN
easat-11494	202	93	0.502	0.502	NUM
easat-11494	202	94	qualified	qualified	ADJ
easat-11494	202	95	based	base	VERB
easat-11494	202	96	on	on	ADP
easat-11494	202	97	the	the	DET
easat-11494	202	98	above	above	ADJ
easat-11494	202	99	table	table	NOUN
easat-11494	202	100	,	,	PUNCT
easat-11494	202	101	it	it	PRON
easat-11494	202	102	can	can	AUX
easat-11494	202	103	be	be	AUX
easat-11494	202	104	seen	see	VERB
easat-11494	202	105	that	that	SCONJ
easat-11494	202	106	the	the	DET
easat-11494	202	107	cronbach	cronbach	NOUN
easat-11494	202	108	's	's	PART
easat-11494	202	109	alpha	alpha	ADJ
easat-11494	202	110	coefficient	coefficient	NOUN
easat-11494	202	111	of	of	ADP
easat-11494	202	112	all	all	DET
easat-11494	202	113	factors	factor	NOUN
easat-11494	202	114	is	be	AUX
easat-11494	202	115	>	>	X
easat-11494	202	116	0.6	0.6	NUM
easat-11494	202	117	,	,	PUNCT
easat-11494	202	118	and	and	CCONJ
easat-11494	202	119	the	the	DET
easat-11494	202	120	correlation	correlation	NOUN
easat-11494	202	121	coefficient	coefficient	NOUN
easat-11494	202	122	of	of	ADP
easat-11494	202	123	the	the	DET
easat-11494	202	124	sum	sum	NOUN
easat-11494	202	125	of	of	ADP
easat-11494	202	126	all	all	DET
easat-11494	202	127	the	the	DET
easat-11494	202	128	scales	scale	NOUN
easat-11494	202	129	is	be	AUX
easat-11494	202	130	greater	great	ADJ
easat-11494	202	131	than	than	ADP
easat-11494	202	132	0.3	0.3	NUM
easat-11494	202	133	.	.	PUNCT
easat-11494	203	1	all	all	DET
easat-11494	203	2	remaining	remain	VERB
easat-11494	203	3	scales	scale	NOUN
easat-11494	203	4	in	in	ADP
easat-11494	203	5	the	the	DET
easat-11494	203	6	research	research	NOUN
easat-11494	203	7	model	model	NOUN
easat-11494	203	8	are	be	AUX
easat-11494	203	9	reliable	reliable	ADJ
easat-11494	203	10	and	and	CCONJ
easat-11494	203	11	satisfactory	satisfactory	ADJ
easat-11494	203	12	for	for	ADP
easat-11494	203	13	further	further	ADJ
easat-11494	203	14	in	in	ADP
easat-11494	203	15	-	-	PUNCT
easat-11494	203	16	depth	depth	NOUN
easat-11494	203	17	analysis	analysis	NOUN
easat-11494	203	18	.	.	PUNCT
easat-11494	204	1	85	85	NUM
easat-11494	204	2	edelweiss	edelweiss	PROPN
easat-11494	204	3	applied	apply	VERB
easat-11494	204	4	science	science	NOUN
easat-11494	204	5	and	and	CCONJ
easat-11494	204	6	technology	technology	NOUN
easat-11494	204	7	issn	issn	PROPN
easat-11494	204	8	:	:	PUNCT
easat-11494	204	9	2576	2576	NUM
easat-11494	204	10	-	-	SYM
easat-11494	204	11	8484	8484	NUM
easat-11494	204	12	vol	vol	NOUN
easat-11494	204	13	.	.	PROPN
easat-11494	205	1	10	10	NUM
easat-11494	205	2	,	,	PUNCT
easat-11494	205	3	no	no	INTJ
easat-11494	205	4	.	.	NOUN
easat-11494	205	5	1	1	NUM
easat-11494	205	6	:	:	PUNCT
easat-11494	205	7	77	77	NUM
easat-11494	205	8	-	-	SYM
easat-11494	205	9	92	92	NUM
easat-11494	205	10	,	,	PUNCT
easat-11494	205	11	2026	2026	NUM
easat-11494	205	12	doi	doi	NOUN
easat-11494	205	13	:	:	PUNCT
easat-11494	205	14	10.55214/2576	10.55214/2576	NUM
easat-11494	205	15	-	-	PUNCT
easat-11494	205	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	205	17	©	©	PROPN
easat-11494	205	18	2026	2026	NUM
easat-11494	205	19	by	by	ADP
easat-11494	205	20	the	the	DET
easat-11494	205	21	authors	author	NOUN
easat-11494	205	22	;	;	PUNCT
easat-11494	205	23	licensee	licensee	PROPN
easat-11494	205	24	learning	learn	VERB
easat-11494	205	25	gate	gate	PROPN
easat-11494	205	26	4.1.2	4.1.2	NUM
easat-11494	205	27	.	.	PUNCT
easat-11494	205	28	exploratory	exploratory	ADJ
easat-11494	205	29	factor	factor	NOUN
easat-11494	205	30	analysis	analysis	NOUN
easat-11494	205	31	(	(	PUNCT
easat-11494	205	32	efa	efa	PROPN
easat-11494	205	33	)	)	PUNCT
easat-11494	205	34	after	after	ADP
easat-11494	205	35	testing	test	VERB
easat-11494	205	36	the	the	DET
easat-11494	205	37	reliability	reliability	NOUN
easat-11494	205	38	of	of	ADP
easat-11494	205	39	the	the	DET
easat-11494	205	40	measurement	measurement	NOUN
easat-11494	205	41	scales	scale	NOUN
easat-11494	205	42	,	,	PUNCT
easat-11494	205	43	the	the	DET
easat-11494	205	44	author	author	NOUN
easat-11494	205	45	found	find	VERB
easat-11494	205	46	that	that	SCONJ
easat-11494	205	47	all	all	DET
easat-11494	205	48	observed	observed	ADJ
easat-11494	205	49	variables	variable	NOUN
easat-11494	205	50	met	meet	VERB
easat-11494	205	51	the	the	DET
easat-11494	205	52	required	require	VERB
easat-11494	205	53	reliability	reliability	NOUN
easat-11494	205	54	standards	standard	NOUN
easat-11494	205	55	and	and	CCONJ
easat-11494	205	56	were	be	AUX
easat-11494	205	57	suitable	suitable	ADJ
easat-11494	205	58	for	for	ADP
easat-11494	205	59	measuring	measure	VERB
easat-11494	205	60	their	their	PRON
easat-11494	205	61	respective	respective	ADJ
easat-11494	205	62	factors	factor	NOUN
easat-11494	205	63	.	.	PUNCT
easat-11494	206	1	the	the	DET
easat-11494	206	2	author	author	NOUN
easat-11494	206	3	then	then	ADV
easat-11494	206	4	evaluated	evaluate	VERB
easat-11494	206	5	the	the	DET
easat-11494	206	6	correlations	correlation	NOUN
easat-11494	206	7	among	among	ADP
easat-11494	206	8	variables	variable	NOUN
easat-11494	206	9	in	in	ADP
easat-11494	206	10	explaining	explain	VERB
easat-11494	206	11	the	the	DET
easat-11494	206	12	underlying	underlie	VERB
easat-11494	206	13	constructs	construct	NOUN
easat-11494	206	14	by	by	ADP
easat-11494	206	15	using	use	VERB
easat-11494	206	16	the	the	DET
easat-11494	206	17	kaiser	kaiser	PROPN
easat-11494	206	18	-	-	PUNCT
easat-11494	206	19	meyer	meyer	PROPN
easat-11494	206	20	-	-	PUNCT
easat-11494	206	21	olkin	olkin	PROPN
easat-11494	206	22	(	(	PUNCT
easat-11494	206	23	kmo	kmo	NOUN
easat-11494	206	24	)	)	PUNCT
easat-11494	206	25	test	test	NOUN
easat-11494	206	26	and	and	CCONJ
easat-11494	206	27	bartlett	bartlett	PROPN
easat-11494	206	28	’s	’s	PART
easat-11494	206	29	test	test	NOUN
easat-11494	206	30	of	of	ADP
easat-11494	206	31	sphericity	sphericity	NOUN
easat-11494	206	32	.	.	PUNCT
easat-11494	207	1	after	after	ADP
easat-11494	207	2	running	run	VERB
easat-11494	207	3	the	the	DET
easat-11494	207	4	data	data	NOUN
easat-11494	207	5	analysis	analysis	NOUN
easat-11494	207	6	,	,	PUNCT
easat-11494	207	7	the	the	DET
easat-11494	207	8	results	result	NOUN
easat-11494	207	9	were	be	AUX
easat-11494	207	10	presented	present	VERB
easat-11494	207	11	in	in	ADP
easat-11494	207	12	the	the	DET
easat-11494	207	13	following	follow	VERB
easat-11494	207	14	tables	table	NOUN
easat-11494	207	15	:	:	PUNCT
easat-11494	207	16	table	table	NOUN
easat-11494	207	17	3	3	NUM
easat-11494	207	18	.	.	X
easat-11494	207	19	kmo	kmo	PROPN
easat-11494	207	20	and	and	CCONJ
easat-11494	207	21	bartlett	bartlett	PROPN
easat-11494	207	22	's	's	PART
easat-11494	207	23	test	test	NOUN
easat-11494	207	24	.	.	PUNCT
easat-11494	208	1	kaiser	kaiser	PROPN
easat-11494	208	2	-	-	PUNCT
easat-11494	208	3	meyer	meyer	PROPN
easat-11494	208	4	-	-	PUNCT
easat-11494	208	5	olkin	olkin	NOUN
easat-11494	208	6	measure	measure	NOUN
easat-11494	208	7	of	of	ADP
easat-11494	208	8	sampling	sample	VERB
easat-11494	208	9	adequacy	adequacy	NOUN
easat-11494	208	10	.	.	PUNCT
easat-11494	209	1	0.754	0.754	NUM
easat-11494	209	2	bartlett	bartlett	PROPN
easat-11494	209	3	's	's	PART
easat-11494	209	4	test	test	NOUN
easat-11494	209	5	of	of	ADP
easat-11494	209	6	sphericity	sphericity	PROPN
easat-11494	209	7	approx	approx	PROPN
easat-11494	209	8	.	.	PUNCT
easat-11494	210	1	chi	chi	ADJ
easat-11494	210	2	-	-	PUNCT
easat-11494	210	3	square	square	ADJ
easat-11494	210	4	1278.146	1278.146	NUM
easat-11494	210	5	df	df	PROPN
easat-11494	210	6	171	171	NUM
easat-11494	210	7	sig	sig	NOUN
easat-11494	210	8	.	.	PUNCT
easat-11494	211	1	0.000	0.000	NUM
easat-11494	211	2	based	base	VERB
easat-11494	211	3	on	on	ADP
easat-11494	211	4	the	the	DET
easat-11494	211	5	results	result	NOUN
easat-11494	211	6	shown	show	VERB
easat-11494	211	7	in	in	ADP
easat-11494	211	8	the	the	DET
easat-11494	211	9	table	table	NOUN
easat-11494	211	10	above	above	ADV
easat-11494	211	11	,	,	PUNCT
easat-11494	211	12	the	the	DET
easat-11494	211	13	kaiser	kaiser	PROPN
easat-11494	211	14	-	-	PUNCT
easat-11494	211	15	meyer	meyer	PROPN
easat-11494	211	16	-	-	PUNCT
easat-11494	211	17	olkin	olkin	PROPN
easat-11494	211	18	(	(	PUNCT
easat-11494	211	19	kmo	kmo	NOUN
easat-11494	211	20	)	)	PUNCT
easat-11494	211	21	measure	measure	NOUN
easat-11494	211	22	of	of	ADP
easat-11494	211	23	sampling	sample	VERB
easat-11494	211	24	adequacy	adequacy	NOUN
easat-11494	211	25	value	value	NOUN
easat-11494	211	26	is	be	AUX
easat-11494	211	27	0.754	0.754	NUM
easat-11494	211	28	,	,	PUNCT
easat-11494	211	29	which	which	PRON
easat-11494	211	30	satisfies	satisfy	VERB
easat-11494	211	31	the	the	DET
easat-11494	211	32	condition	condition	NOUN
easat-11494	211	33	0.5	0.5	NUM
easat-11494	211	34	≤	≤	NUM
easat-11494	211	35	kmo	kmo	PROPN
easat-11494	211	36	≤	≤	ADV
easat-11494	211	37	1.0	1.0	NUM
easat-11494	211	38	.	.	PUNCT
easat-11494	212	1	this	this	PRON
easat-11494	212	2	indicates	indicate	VERB
easat-11494	212	3	that	that	SCONJ
easat-11494	212	4	the	the	DET
easat-11494	212	5	dataset	dataset	NOUN
easat-11494	212	6	is	be	AUX
easat-11494	212	7	entirely	entirely	ADV
easat-11494	212	8	suitable	suitable	ADJ
easat-11494	212	9	for	for	ADP
easat-11494	212	10	exploratory	exploratory	ADJ
easat-11494	212	11	factor	factor	NOUN
easat-11494	212	12	analysis	analysis	NOUN
easat-11494	212	13	(	(	PUNCT
easat-11494	212	14	efa	efa	PROPN
easat-11494	212	15	)	)	PUNCT
easat-11494	212	16	.	.	PUNCT
easat-11494	213	1	the	the	DET
easat-11494	213	2	significance	significance	NOUN
easat-11494	213	3	value	value	NOUN
easat-11494	213	4	of	of	ADP
easat-11494	213	5	bartlett	bartlett	PROPN
easat-11494	213	6	’s	’s	PART
easat-11494	213	7	test	test	NOUN
easat-11494	213	8	of	of	ADP
easat-11494	213	9	sphericity	sphericity	NOUN
easat-11494	213	10	is	be	AUX
easat-11494	213	11	0.000	0.000	NUM
easat-11494	213	12	,	,	PUNCT
easat-11494	213	13	which	which	PRON
easat-11494	213	14	is	be	AUX
easat-11494	213	15	less	less	ADJ
easat-11494	213	16	than	than	ADP
easat-11494	213	17	or	or	CCONJ
easat-11494	213	18	equal	equal	ADJ
easat-11494	213	19	to	to	ADP
easat-11494	213	20	0.05	0.05	NUM
easat-11494	213	21	,	,	PUNCT
easat-11494	213	22	confirming	confirm	VERB
easat-11494	213	23	that	that	SCONJ
easat-11494	213	24	the	the	DET
easat-11494	213	25	factor	factor	NOUN
easat-11494	213	26	analysis	analysis	NOUN
easat-11494	213	27	results	result	NOUN
easat-11494	213	28	are	be	AUX
easat-11494	213	29	statistically	statistically	ADV
easat-11494	213	30	significant	significant	ADJ
easat-11494	213	31	.	.	PUNCT
easat-11494	214	1	therefore	therefore	ADV
easat-11494	214	2	,	,	PUNCT
easat-11494	214	3	the	the	DET
easat-11494	214	4	observed	observed	ADJ
easat-11494	214	5	variables	variable	NOUN
easat-11494	214	6	are	be	AUX
easat-11494	214	7	correlated	correlate	VERB
easat-11494	214	8	and	and	CCONJ
easat-11494	214	9	appropriately	appropriately	ADV
easat-11494	214	10	converge	converge	VERB
easat-11494	214	11	to	to	PART
easat-11494	214	12	explain	explain	VERB
easat-11494	214	13	the	the	DET
easat-11494	214	14	underlying	underlie	VERB
easat-11494	214	15	factors	factor	NOUN
easat-11494	214	16	.	.	PUNCT
easat-11494	215	1	table	table	NOUN
easat-11494	215	2	4	4	NUM
easat-11494	215	3	.	.	PUNCT
easat-11494	216	1	pearson	pearson	PROPN
easat-11494	216	2	’s	’s	PART
easat-11494	216	3	linear	linear	ADJ
easat-11494	216	4	correlation	correlation	NOUN
easat-11494	216	5	analysis	analysis	NOUN
easat-11494	216	6	.	.	PUNCT
easat-11494	217	1	lf	lf	ADP
easat-11494	217	2	ecm	ecm	PROPN
easat-11494	217	3	pb	pb	ADP
easat-11494	217	4	bc	bc	PROPN
easat-11494	217	5	qa	qa	PROPN
easat-11494	217	6	asra	asra	PROPN
easat-11494	217	7	lf	lf	ADP
easat-11494	217	8	pearson	pearson	PROPN
easat-11494	217	9	correlation	correlation	NOUN
easat-11494	217	10	1	1	NUM
easat-11494	217	11	0.198	0.198	NUM
easat-11494	217	12	*	*	PUNCT
easat-11494	217	13	*	*	PUNCT
easat-11494	217	14	0.389	0.389	NUM
easat-11494	217	15	*	*	NOUN
easat-11494	217	16	*	*	X
easat-11494	217	17	0.232	0.232	NUM
easat-11494	217	18	*	*	PUNCT
easat-11494	217	19	*	*	PUNCT
easat-11494	217	20	0.235	0.235	NUM
easat-11494	217	21	*	*	X
easat-11494	217	22	*	*	PUNCT
easat-11494	217	23	0.552	0.552	NUM
easat-11494	217	24	*	*	PUNCT
easat-11494	217	25	*	*	NOUN
easat-11494	217	26	sig	sig	X
easat-11494	217	27	.	.	PUNCT
easat-11494	218	1	(	(	PUNCT
easat-11494	218	2	2	2	NUM
easat-11494	218	3	-	-	PUNCT
easat-11494	218	4	tailed	tailed	ADJ
easat-11494	218	5	)	)	PUNCT
easat-11494	218	6	0.006	0.006	NUM
easat-11494	218	7	0.000	0.000	NUM
easat-11494	218	8	0.001	0.001	NUM
easat-11494	218	9	0.001	0.001	NUM
easat-11494	218	10	0.000	0.000	NUM
easat-11494	218	11	n	n	NUM
easat-11494	218	12	194	194	NUM
easat-11494	218	13	194	194	NUM
easat-11494	218	14	194	194	NUM
easat-11494	218	15	194	194	NUM
easat-11494	218	16	194	194	NUM
easat-11494	218	17	194	194	NUM
easat-11494	218	18	ecm	ecm	NOUN
easat-11494	218	19	pearson	pearson	PROPN
easat-11494	218	20	correlation	correlation	NOUN
easat-11494	218	21	0.198	0.198	NUM
easat-11494	218	22	*	*	NOUN
easat-11494	218	23	*	*	PUNCT
easat-11494	218	24	1	1	NUM
easat-11494	218	25	0.259	0.259	NUM
easat-11494	218	26	*	*	PUNCT
easat-11494	218	27	*	*	PUNCT
easat-11494	219	1	0.244	0.244	NUM
easat-11494	219	2	*	*	PUNCT
easat-11494	219	3	*	*	NOUN
easat-11494	219	4	0.419	0.419	NUM
easat-11494	219	5	*	*	PUNCT
easat-11494	219	6	*	*	PUNCT
easat-11494	219	7	0.490	0.490	NUM
easat-11494	219	8	*	*	PUNCT
easat-11494	219	9	*	*	X
easat-11494	219	10	sig	sig	X
easat-11494	219	11	.	.	PUNCT
easat-11494	220	1	(	(	PUNCT
easat-11494	220	2	2	2	NUM
easat-11494	220	3	-	-	PUNCT
easat-11494	220	4	tailed	tailed	ADJ
easat-11494	220	5	)	)	PUNCT
easat-11494	220	6	0.006	0.006	NUM
easat-11494	220	7	0.000	0.000	NUM
easat-11494	220	8	0.001	0.001	NUM
easat-11494	220	9	0.000	0.000	NUM
easat-11494	220	10	0.000	0.000	NUM
easat-11494	220	11	n	n	NUM
easat-11494	220	12	194	194	NUM
easat-11494	220	13	194	194	NUM
easat-11494	220	14	194	194	NUM
easat-11494	220	15	194	194	NUM
easat-11494	220	16	194	194	NUM
easat-11494	220	17	194	194	NUM
easat-11494	220	18	pb	pb	ADP
easat-11494	220	19	pearson	pearson	PROPN
easat-11494	220	20	correlation	correlation	NOUN
easat-11494	220	21	0.389	0.389	NUM
easat-11494	220	22	*	*	NOUN
easat-11494	220	23	*	*	NOUN
easat-11494	221	1	0.259	0.259	NUM
easat-11494	221	2	*	*	PUNCT
easat-11494	221	3	*	*	PUNCT
easat-11494	221	4	1	1	NUM
easat-11494	221	5	0.264	0.264	NUM
easat-11494	221	6	*	*	PUNCT
easat-11494	221	7	*	*	PUNCT
easat-11494	221	8	0.338	0.338	NUM
easat-11494	221	9	*	*	PUNCT
easat-11494	221	10	*	*	X
easat-11494	221	11	0.492	0.492	NUM
easat-11494	221	12	*	*	PUNCT
easat-11494	221	13	*	*	PUNCT
easat-11494	221	14	sig	sig	X
easat-11494	221	15	.	.	PUNCT
easat-11494	222	1	(	(	PUNCT
easat-11494	222	2	2	2	NUM
easat-11494	222	3	-	-	PUNCT
easat-11494	222	4	tailed	tailed	ADJ
easat-11494	222	5	)	)	PUNCT
easat-11494	223	1	0.000	0.000	NUM
easat-11494	223	2	0.000	0.000	NUM
easat-11494	224	1	0.000	0.000	NUM
easat-11494	224	2	0.000	0.000	NUM
easat-11494	224	3	0.000	0.000	NUM
easat-11494	224	4	n	n	NUM
easat-11494	224	5	194	194	NUM
easat-11494	224	6	194	194	NUM
easat-11494	224	7	194	194	NUM
easat-11494	224	8	194	194	NUM
easat-11494	224	9	194	194	NUM
easat-11494	224	10	194	194	NUM
easat-11494	224	11	bc	bc	PROPN
easat-11494	224	12	pearson	pearson	PROPN
easat-11494	224	13	correlation	correlation	NOUN
easat-11494	224	14	0.232	0.232	NUM
easat-11494	224	15	*	*	PUNCT
easat-11494	224	16	*	*	PUNCT
easat-11494	224	17	0.244	0.244	NUM
easat-11494	224	18	*	*	PUNCT
easat-11494	224	19	*	*	PUNCT
easat-11494	225	1	0.264	0.264	NOUN
easat-11494	225	2	*	*	PUNCT
easat-11494	225	3	*	*	PUNCT
easat-11494	225	4	1	1	NUM
easat-11494	225	5	0.339	0.339	NUM
easat-11494	225	6	*	*	NOUN
easat-11494	225	7	*	*	PUNCT
easat-11494	225	8	0.445	0.445	NUM
easat-11494	225	9	*	*	PUNCT
easat-11494	225	10	*	*	PUNCT
easat-11494	225	11	sig	sig	X
easat-11494	225	12	.	.	PUNCT
easat-11494	226	1	(	(	PUNCT
easat-11494	226	2	2	2	NUM
easat-11494	226	3	-	-	PUNCT
easat-11494	226	4	tailed	tailed	ADJ
easat-11494	226	5	)	)	PUNCT
easat-11494	226	6	0.001	0.001	NUM
easat-11494	226	7	0.001	0.001	NUM
easat-11494	226	8	0.000	0.000	NUM
easat-11494	226	9	0.000	0.000	NUM
easat-11494	226	10	0.000	0.000	NUM
easat-11494	226	11	n	n	NUM
easat-11494	226	12	194	194	NUM
easat-11494	226	13	194	194	NUM
easat-11494	226	14	194	194	NUM
easat-11494	226	15	194	194	NUM
easat-11494	226	16	194	194	NUM
easat-11494	226	17	194	194	NUM
easat-11494	226	18	qa	qa	PROPN
easat-11494	226	19	pearson	pearson	PROPN
easat-11494	226	20	correlation	correlation	NOUN
easat-11494	226	21	0.235	0.235	NUM
easat-11494	226	22	*	*	SYM
easat-11494	226	23	*	*	NOUN
easat-11494	226	24	0.419	0.419	NUM
easat-11494	226	25	*	*	PUNCT
easat-11494	226	26	*	*	PUNCT
easat-11494	226	27	0.338	0.338	NUM
easat-11494	226	28	*	*	PUNCT
easat-11494	226	29	*	*	PUNCT
easat-11494	226	30	0.339	0.339	NUM
easat-11494	226	31	*	*	PUNCT
easat-11494	226	32	*	*	NOUN
easat-11494	226	33	1	1	NUM
easat-11494	226	34	0.455	0.455	NUM
easat-11494	226	35	*	*	PUNCT
easat-11494	226	36	*	*	PUNCT
easat-11494	226	37	sig	sig	X
easat-11494	226	38	.	.	PUNCT
easat-11494	227	1	(	(	PUNCT
easat-11494	227	2	2	2	NUM
easat-11494	227	3	-	-	PUNCT
easat-11494	227	4	tailed	tailed	ADJ
easat-11494	227	5	)	)	PUNCT
easat-11494	228	1	0.001	0.001	NUM
easat-11494	228	2	0.000	0.000	NUM
easat-11494	228	3	0.000	0.000	NUM
easat-11494	228	4	0.000	0.000	NUM
easat-11494	228	5	0.000	0.000	NUM
easat-11494	228	6	n	n	NUM
easat-11494	228	7	194	194	NUM
easat-11494	228	8	194	194	NUM
easat-11494	228	9	194	194	NUM
easat-11494	228	10	194	194	NUM
easat-11494	228	11	194	194	NUM
easat-11494	228	12	194	194	NUM
easat-11494	228	13	asra	asra	NOUN
easat-11494	228	14	pearson	pearson	NOUN
easat-11494	228	15	correlation	correlation	NOUN
easat-11494	228	16	0.552	0.552	PRON
easat-11494	228	17	*	*	SYM
easat-11494	228	18	*	*	PUNCT
easat-11494	228	19	0.490	0.490	NUM
easat-11494	228	20	*	*	X
easat-11494	228	21	*	*	X
easat-11494	228	22	0.492	0.492	NUM
easat-11494	228	23	*	*	PUNCT
easat-11494	228	24	*	*	PUNCT
easat-11494	228	25	0.445	0.445	NUM
easat-11494	228	26	*	*	PUNCT
easat-11494	228	27	*	*	PUNCT
easat-11494	229	1	0.455	0.455	NUM
easat-11494	229	2	*	*	PUNCT
easat-11494	229	3	*	*	PROPN
easat-11494	229	4	1	1	NUM
easat-11494	229	5	sig	sig	NOUN
easat-11494	229	6	.	.	PUNCT
easat-11494	230	1	(	(	PUNCT
easat-11494	230	2	2	2	NUM
easat-11494	230	3	-	-	PUNCT
easat-11494	230	4	tailed	tailed	ADJ
easat-11494	230	5	)	)	PUNCT
easat-11494	231	1	0.000	0.000	NUM
easat-11494	231	2	0.000	0.000	NUM
easat-11494	232	1	0.000	0.000	NUM
easat-11494	232	2	0.000	0.000	NUM
easat-11494	232	3	0.000	0.000	NUM
easat-11494	232	4	n	n	NUM
easat-11494	232	5	194	194	NUM
easat-11494	232	6	194	194	NUM
easat-11494	232	7	194	194	NUM
easat-11494	232	8	194	194	NUM
easat-11494	232	9	194	194	NUM
easat-11494	232	10	194	194	NUM
easat-11494	232	11	note	note	NOUN
easat-11494	232	12	:	:	PUNCT
easat-11494	232	13	*	*	PUNCT
easat-11494	232	14	*	*	NOUN
easat-11494	232	15	.	.	PUNCT
easat-11494	233	1	correlation	correlation	NOUN
easat-11494	233	2	is	be	AUX
easat-11494	233	3	significant	significant	ADJ
easat-11494	233	4	at	at	ADP
easat-11494	233	5	the	the	DET
easat-11494	233	6	0.01	0.01	NUM
easat-11494	233	7	level	level	NOUN
easat-11494	233	8	(	(	PUNCT
easat-11494	233	9	2	2	NUM
easat-11494	233	10	-	-	PUNCT
easat-11494	233	11	tailed	tailed	ADJ
easat-11494	233	12	)	)	PUNCT
easat-11494	233	13	.	.	PUNCT
easat-11494	234	1	source	source	NOUN
easat-11494	234	2	:	:	PUNCT
easat-11494	234	3	authors	author	NOUN
easat-11494	234	4	’	'	PUNCT
easat-11494	234	5	computation	computation	NOUN
easat-11494	234	6	based	base	VERB
easat-11494	234	7	on	on	ADP
easat-11494	234	8	the	the	DET
easat-11494	234	9	results	result	NOUN
easat-11494	234	10	in	in	ADP
easat-11494	234	11	table	table	NOUN
easat-11494	234	12	3	3	NUM
easat-11494	234	13	,	,	PUNCT
easat-11494	234	14	all	all	DET
easat-11494	234	15	significance	significance	NOUN
easat-11494	234	16	(	(	PUNCT
easat-11494	234	17	sig	sig	NOUN
easat-11494	234	18	.	.	PUNCT
easat-11494	234	19	)	)	PUNCT
easat-11494	235	1	values	value	NOUN
easat-11494	235	2	of	of	ADP
easat-11494	235	3	the	the	DET
easat-11494	235	4	pearson	pearson	NOUN
easat-11494	235	5	correlation	correlation	NOUN
easat-11494	235	6	between	between	ADP
easat-11494	235	7	the	the	DET
easat-11494	235	8	independent	independent	ADJ
easat-11494	235	9	variables	variable	NOUN
easat-11494	235	10	and	and	CCONJ
easat-11494	235	11	the	the	DET
easat-11494	235	12	dependent	dependent	ADJ
easat-11494	235	13	variable	variable	NOUN
easat-11494	235	14	are	be	AUX
easat-11494	235	15	less	less	ADJ
easat-11494	235	16	than	than	ADP
easat-11494	235	17	0.05	0.05	NUM
easat-11494	235	18	,	,	PUNCT
easat-11494	235	19	indicating	indicate	VERB
easat-11494	235	20	statistically	statistically	ADV
easat-11494	235	21	significant	significant	ADJ
easat-11494	235	22	relationships	relationship	NOUN
easat-11494	235	23	.	.	PUNCT
easat-11494	236	1	there	there	PRON
easat-11494	236	2	is	be	VERB
easat-11494	236	3	no	no	DET
easat-11494	236	4	evidence	evidence	NOUN
easat-11494	236	5	of	of	ADP
easat-11494	236	6	multicollinearity	multicollinearity	NOUN
easat-11494	236	7	among	among	ADP
easat-11494	236	8	the	the	DET
easat-11494	236	9	variables	variable	NOUN
easat-11494	236	10	.	.	PUNCT
easat-11494	237	1	therefore	therefore	ADV
easat-11494	237	2	,	,	PUNCT
easat-11494	237	3	all	all	DET
easat-11494	237	4	variables	variable	NOUN
easat-11494	237	5	are	be	AUX
easat-11494	237	6	retained	retain	VERB
easat-11494	237	7	for	for	ADP
easat-11494	237	8	the	the	DET
easat-11494	237	9	regression	regression	NOUN
easat-11494	237	10	testing	testing	NOUN
easat-11494	237	11	and	and	CCONJ
easat-11494	237	12	further	far	ADV
easat-11494	237	13	examined	examine	VERB
easat-11494	237	14	using	use	VERB
easat-11494	237	15	the	the	DET
easat-11494	237	16	variance	variance	NOUN
easat-11494	237	17	inflation	inflation	NOUN
easat-11494	237	18	factor	factor	NOUN
easat-11494	237	19	(	(	PUNCT
easat-11494	237	20	vif	vif	PROPN
easat-11494	237	21	)	)	PUNCT
easat-11494	237	22	.	.	PUNCT
easat-11494	238	1	4.1.3	4.1.3	X
easat-11494	238	2	.	.	PUNCT
easat-11494	239	1	regression	regression	NOUN
easat-11494	239	2	coefficient	coefficient	NOUN
easat-11494	239	3	testing	test	VERB
easat-11494	239	4	the	the	DET
easat-11494	239	5	author	author	NOUN
easat-11494	239	6	conducted	conduct	VERB
easat-11494	239	7	a	a	DET
easat-11494	239	8	multiple	multiple	ADJ
easat-11494	239	9	linear	linear	ADJ
easat-11494	239	10	regression	regression	NOUN
easat-11494	239	11	analysis	analysis	NOUN
easat-11494	239	12	to	to	PART
easat-11494	239	13	examine	examine	VERB
easat-11494	239	14	the	the	DET
easat-11494	239	15	linear	linear	ADJ
easat-11494	239	16	relationship	relationship	NOUN
easat-11494	239	17	between	between	ADP
easat-11494	239	18	the	the	DET
easat-11494	239	19	dependent	dependent	ADJ
easat-11494	239	20	variable	variable	NOUN
easat-11494	239	21	(	(	PUNCT
easat-11494	239	22	asra	asra	PROPN
easat-11494	239	23	)	)	PUNCT
easat-11494	239	24	and	and	CCONJ
easat-11494	239	25	the	the	DET
easat-11494	239	26	independent	independent	ADJ
easat-11494	239	27	variables	variable	NOUN
easat-11494	239	28	(	(	PUNCT
easat-11494	239	29	lf	lf	PROPN
easat-11494	239	30	,	,	PUNCT
easat-11494	239	31	ecm	ecm	PROPN
easat-11494	239	32	,	,	PUNCT
easat-11494	239	33	pb	pb	PROPN
easat-11494	239	34	,	,	PUNCT
easat-11494	239	35	bc	bc	PROPN
easat-11494	239	36	,	,	PUNCT
easat-11494	239	37	and	and	CCONJ
easat-11494	239	38	qa	qa	PROPN
easat-11494	239	39	)	)	PUNCT
easat-11494	239	40	to	to	PART
easat-11494	239	41	determine	determine	VERB
easat-11494	239	42	whether	whether	SCONJ
easat-11494	239	43	the	the	DET
easat-11494	239	44	regression	regression	NOUN
easat-11494	239	45	model	model	NOUN
easat-11494	239	46	is	be	AUX
easat-11494	239	47	appropriate	appropriate	ADJ
easat-11494	239	48	for	for	ADP
easat-11494	239	49	the	the	DET
easat-11494	239	50	study	study	NOUN
easat-11494	239	51	.	.	PUNCT
easat-11494	240	1	86	86	NUM
easat-11494	240	2	edelweiss	edelweiss	PROPN
easat-11494	240	3	applied	apply	VERB
easat-11494	240	4	science	science	NOUN
easat-11494	240	5	and	and	CCONJ
easat-11494	240	6	technology	technology	NOUN
easat-11494	240	7	issn	issn	PROPN
easat-11494	240	8	:	:	PUNCT
easat-11494	240	9	2576	2576	NUM
easat-11494	240	10	-	-	SYM
easat-11494	240	11	8484	8484	NUM
easat-11494	240	12	vol	vol	NOUN
easat-11494	240	13	.	.	PROPN
easat-11494	241	1	10	10	NUM
easat-11494	241	2	,	,	PUNCT
easat-11494	241	3	no	no	INTJ
easat-11494	241	4	.	.	NOUN
easat-11494	241	5	1	1	NUM
easat-11494	241	6	:	:	PUNCT
easat-11494	241	7	77	77	NUM
easat-11494	241	8	-	-	SYM
easat-11494	241	9	92	92	NUM
easat-11494	241	10	,	,	PUNCT
easat-11494	241	11	2026	2026	NUM
easat-11494	241	12	doi	doi	NOUN
easat-11494	241	13	:	:	PUNCT
easat-11494	241	14	10.55214/2576	10.55214/2576	NUM
easat-11494	241	15	-	-	PUNCT
easat-11494	241	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	241	17	©	©	PROPN
easat-11494	241	18	2026	2026	NUM
easat-11494	241	19	by	by	ADP
easat-11494	241	20	the	the	DET
easat-11494	241	21	authors	author	NOUN
easat-11494	241	22	;	;	PUNCT
easat-11494	241	23	licensee	licensee	PROPN
easat-11494	241	24	learning	learning	NOUN
easat-11494	241	25	gate	gate	VERB
easat-11494	241	26	the	the	DET
easat-11494	241	27	results	result	NOUN
easat-11494	241	28	are	be	AUX
easat-11494	241	29	presented	present	VERB
easat-11494	241	30	as	as	SCONJ
easat-11494	241	31	follows	follow	VERB
easat-11494	241	32	:	:	PUNCT
easat-11494	241	33	table	table	NOUN
easat-11494	241	34	5	5	NUM
easat-11494	241	35	.	.	PUNCT
easat-11494	241	36	results	result	NOUN
easat-11494	241	37	of	of	ADP
easat-11494	241	38	the	the	DET
easat-11494	241	39	regression	regression	NOUN
easat-11494	241	40	coefficient	coefficient	NOUN
easat-11494	241	41	test	test	NOUN
easat-11494	241	42	.	.	PUNCT
easat-11494	242	1	coefficientsa	coefficientsa	NOUN
easat-11494	242	2	model	model	VERB
easat-11494	242	3	unstandardized	unstandardized	ADJ
easat-11494	242	4	coefficients	coefficient	NOUN
easat-11494	242	5	standardized	standardize	VERB
easat-11494	242	6	coefficients	coefficient	NOUN
easat-11494	242	7	t	t	PROPN
easat-11494	242	8	sig	sig	PROPN
easat-11494	242	9	.	.	PUNCT
easat-11494	243	1	collinearity	collinearity	PROPN
easat-11494	243	2	statistics	statistic	NOUN
easat-11494	243	3	b	b	NOUN
easat-11494	243	4	std	std	PROPN
easat-11494	243	5	.	.	NOUN
easat-11494	243	6	error	error	NOUN
easat-11494	243	7	beta	beta	NOUN
easat-11494	243	8	tolerance	tolerance	NOUN
easat-11494	243	9	vif	vif	NOUN
easat-11494	243	10	1	1	NUM
easat-11494	243	11	(	(	PUNCT
easat-11494	243	12	constant	constant	ADJ
easat-11494	243	13	)	)	PUNCT
easat-11494	243	14	0.055	0.055	NUM
easat-11494	243	15	0.189	0.189	NUM
easat-11494	243	16	0.293	0.293	NUM
easat-11494	243	17	0.770	0.770	NUM
easat-11494	243	18	lf	lf	ADP
easat-11494	243	19	0.285	0.285	NUM
easat-11494	243	20	0.044	0.044	NUM
easat-11494	243	21	0.347	0.347	NUM
easat-11494	243	22	6.552	6.552	NUM
easat-11494	243	23	0.000	0.000	NUM
easat-11494	243	24	0.822	0.822	NUM
easat-11494	243	25	1.217	1.217	NUM
easat-11494	243	26	ecm	ecm	NOUN
easat-11494	243	27	0.246	0.246	NUM
easat-11494	243	28	0.049	0.049	NUM
easat-11494	243	29	0.269	0.269	NUM
easat-11494	243	30	5.001	5.001	NUM
easat-11494	243	31	0.000	0.000	NUM
easat-11494	243	32	0.798	0.798	NUM
easat-11494	243	33	1.253	1.253	NUM
easat-11494	243	34	pb	pb	ADP
easat-11494	243	35	0.143	0.143	NUM
easat-11494	243	36	0.041	0.041	NUM
easat-11494	243	37	0.190	0.190	NUM
easat-11494	243	38	3.456	3.456	NUM
easat-11494	243	39	0.001	0.001	NUM
easat-11494	243	40	0.766	0.766	NUM
easat-11494	243	41	1.306	1.306	NUM
easat-11494	243	42	bc	bc	VERB
easat-11494	243	43	0.162	0.162	NUM
easat-11494	243	44	0.041	0.041	NUM
easat-11494	243	45	0.205	0.205	NUM
easat-11494	243	46	3.915	3.915	NUM
easat-11494	243	47	0.000	0.000	NUM
easat-11494	243	48	0.841	0.841	NUM
easat-11494	243	49	1.189	1.189	NUM
easat-11494	243	50	qa	qa	NOUN
easat-11494	243	51	0.121	0.121	NUM
easat-11494	243	52	0.054	0.054	NUM
easat-11494	243	53	0.127	0.127	NUM
easat-11494	243	54	2.247	2.247	NUM
easat-11494	243	55	0.026	0.026	NUM
easat-11494	243	56	0.726	0.726	NUM
easat-11494	243	57	1.377	1.377	NUM
easat-11494	243	58	note	note	NOUN
easat-11494	243	59	:	:	PUNCT
easat-11494	243	60	a.	a.	NOUN
easat-11494	243	61	dependent	dependent	ADJ
easat-11494	243	62	variable	variable	NOUN
easat-11494	243	63	:	:	PUNCT
easat-11494	243	64	asra	asra	VERB
easat-11494	243	65	the	the	DET
easat-11494	243	66	results	result	NOUN
easat-11494	243	67	presented	present	VERB
easat-11494	243	68	in	in	ADP
easat-11494	243	69	table	table	NOUN
easat-11494	243	70	4	4	NUM
easat-11494	243	71	indicate	indicate	VERB
easat-11494	243	72	that	that	SCONJ
easat-11494	243	73	all	all	DET
easat-11494	243	74	five	five	NUM
easat-11494	243	75	factors	factor	NOUN
easat-11494	243	76	,	,	PUNCT
easat-11494	243	77	lf	lf	ADP
easat-11494	243	78	(	(	PUNCT
easat-11494	243	79	legal	legal	ADJ
easat-11494	243	80	regulations	regulation	NOUN
easat-11494	243	81	)	)	PUNCT
easat-11494	243	82	,	,	PUNCT
easat-11494	243	83	ecm	ecm	NOUN
easat-11494	243	84	(	(	PUNCT
easat-11494	243	85	environmental	environmental	ADJ
easat-11494	243	86	cost	cost	NOUN
easat-11494	243	87	management	management	NOUN
easat-11494	243	88	)	)	PUNCT
easat-11494	243	89	,	,	PUNCT
easat-11494	243	90	pb	pb	X
easat-11494	243	91	(	(	PUNCT
easat-11494	243	92	perceptions	perception	NOUN
easat-11494	243	93	of	of	ADP
easat-11494	243	94	business	business	NOUN
easat-11494	243	95	managers	manager	NOUN
easat-11494	243	96	)	)	PUNCT
easat-11494	243	97	,	,	PUNCT
easat-11494	243	98	bc	bc	PROPN
easat-11494	243	99	(	(	PUNCT
easat-11494	243	100	business	business	NOUN
easat-11494	243	101	characteristics	characteristic	NOUN
easat-11494	243	102	)	)	PUNCT
easat-11494	243	103	,	,	PUNCT
easat-11494	243	104	and	and	CCONJ
easat-11494	243	105	qa	qa	PROPN
easat-11494	243	106	(	(	PUNCT
easat-11494	243	107	qualifications	qualification	NOUN
easat-11494	243	108	of	of	ADP
easat-11494	243	109	accountants	accountant	NOUN
easat-11494	243	110	)	)	PUNCT
easat-11494	243	111	,	,	PUNCT
easat-11494	243	112	are	be	AUX
easat-11494	243	113	statistically	statistically	ADV
easat-11494	243	114	significant	significant	ADJ
easat-11494	243	115	in	in	ADP
easat-11494	243	116	the	the	DET
easat-11494	243	117	regression	regression	NOUN
easat-11494	243	118	model	model	NOUN
easat-11494	243	119	,	,	PUNCT
easat-11494	243	120	with	with	ADP
easat-11494	243	121	sig	sig	PRON
easat-11494	243	122	.	.	PUNCT
easat-11494	244	1	<	<	X
easat-11494	244	2	0.05	0.05	NUM
easat-11494	244	3	.	.	PUNCT
easat-11494	245	1	these	these	DET
easat-11494	245	2	findings	finding	NOUN
easat-11494	245	3	confirm	confirm	VERB
easat-11494	245	4	that	that	SCONJ
easat-11494	245	5	all	all	DET
easat-11494	245	6	five	five	NUM
easat-11494	245	7	factors	factor	NOUN
easat-11494	245	8	have	have	VERB
easat-11494	245	9	a	a	DET
easat-11494	245	10	meaningful	meaningful	ADJ
easat-11494	245	11	influence	influence	NOUN
easat-11494	245	12	on	on	ADP
easat-11494	245	13	the	the	DET
easat-11494	245	14	application	application	NOUN
easat-11494	245	15	of	of	ADP
easat-11494	245	16	social	social	ADJ
easat-11494	245	17	responsibility	responsibility	NOUN
easat-11494	245	18	accounting	account	VERB
easat-11494	245	19	(	(	PUNCT
easat-11494	245	20	sra	sra	PROPN
easat-11494	245	21	)	)	PUNCT
easat-11494	245	22	in	in	ADP
easat-11494	245	23	coal	coal	NOUN
easat-11494	245	24	mining	mining	NOUN
easat-11494	245	25	enterprises	enterprise	NOUN
easat-11494	245	26	.	.	PUNCT
easat-11494	246	1	additionally	additionally	ADV
easat-11494	246	2	,	,	PUNCT
easat-11494	246	3	all	all	DET
easat-11494	246	4	vif	vif	NOUN
easat-11494	246	5	(	(	PUNCT
easat-11494	246	6	variance	variance	NOUN
easat-11494	246	7	inflation	inflation	NOUN
easat-11494	246	8	factor	factor	NOUN
easat-11494	246	9	)	)	PUNCT
easat-11494	246	10	values	value	NOUN
easat-11494	246	11	were	be	AUX
easat-11494	246	12	below	below	ADP
easat-11494	246	13	2	2	NUM
easat-11494	246	14	,	,	PUNCT
easat-11494	246	15	and	and	CCONJ
easat-11494	246	16	there	there	PRON
easat-11494	246	17	was	be	VERB
easat-11494	246	18	no	no	DET
easat-11494	246	19	multicollinearity	multicollinearity	NOUN
easat-11494	246	20	among	among	ADP
easat-11494	246	21	the	the	DET
easat-11494	246	22	independent	independent	ADJ
easat-11494	246	23	variables	variable	NOUN
easat-11494	246	24	.	.	PUNCT
easat-11494	247	1	the	the	DET
easat-11494	247	2	multiple	multiple	ADJ
easat-11494	247	3	linear	linear	PROPN
easat-11494	247	4	regression	regression	NOUN
easat-11494	247	5	model	model	NOUN
easat-11494	247	6	assessing	assess	VERB
easat-11494	247	7	the	the	DET
easat-11494	247	8	influence	influence	NOUN
easat-11494	247	9	of	of	ADP
easat-11494	247	10	these	these	DET
easat-11494	247	11	factors	factor	NOUN
easat-11494	247	12	on	on	ADP
easat-11494	247	13	the	the	DET
easat-11494	247	14	adoption	adoption	NOUN
easat-11494	247	15	of	of	ADP
easat-11494	247	16	sra	sra	PROPN
easat-11494	247	17	in	in	ADP
easat-11494	247	18	vietnam	vietnam	PROPN
easat-11494	247	19	’s	’s	PART
easat-11494	247	20	coal	coal	NOUN
easat-11494	247	21	mining	mining	NOUN
easat-11494	247	22	enterprises	enterprise	NOUN
easat-11494	247	23	is	be	AUX
easat-11494	247	24	expressed	express	VERB
easat-11494	247	25	as	as	SCONJ
easat-11494	247	26	follows	follow	VERB
easat-11494	247	27	:	:	PUNCT
easat-11494	247	28	asra	asra	VERB
easat-11494	247	29	=	=	NOUN
easat-11494	247	30	0.055	0.055	NUM
easat-11494	247	31	+	+	NUM
easat-11494	247	32	0,285*lf	0,285*lf	NUM
easat-11494	248	1	+	+	NUM
easat-11494	248	2	0,246*ecm	0,246*ecm	PROPN
easat-11494	248	3	+	+	PUNCT
easat-11494	248	4	0,143*pb	0,143*pb	NUM
easat-11494	249	1	+	+	CCONJ
easat-11494	249	2	0,162*bc	0,162*bc	NUM
easat-11494	250	1	+	+	NUM
easat-11494	250	2	0,121*qa	0,121*qa	NUM
easat-11494	250	3	the	the	DET
easat-11494	250	4	results	result	NOUN
easat-11494	250	5	of	of	ADP
easat-11494	250	6	the	the	DET
easat-11494	250	7	multiple	multiple	ADJ
easat-11494	250	8	linear	linear	ADJ
easat-11494	250	9	regression	regression	NOUN
easat-11494	250	10	analysis	analysis	NOUN
easat-11494	250	11	reveal	reveal	VERB
easat-11494	250	12	that	that	SCONJ
easat-11494	250	13	all	all	DET
easat-11494	250	14	five	five	NUM
easat-11494	250	15	factors	factor	NOUN
easat-11494	250	16	have	have	VERB
easat-11494	250	17	positive	positive	ADJ
easat-11494	250	18	and	and	CCONJ
easat-11494	250	19	direct	direct	ADJ
easat-11494	250	20	effects	effect	NOUN
easat-11494	250	21	on	on	ADP
easat-11494	250	22	the	the	DET
easat-11494	250	23	adoption	adoption	NOUN
easat-11494	250	24	of	of	ADP
easat-11494	250	25	social	social	ADJ
easat-11494	250	26	responsibility	responsibility	NOUN
easat-11494	250	27	accounting	account	VERB
easat-11494	250	28	in	in	ADP
easat-11494	250	29	vietnam	vietnam	PROPN
easat-11494	250	30	’s	’s	PART
easat-11494	250	31	coal	coal	NOUN
easat-11494	250	32	mining	mining	NOUN
easat-11494	250	33	enterprises	enterprise	NOUN
easat-11494	250	34	,	,	PUNCT
easat-11494	250	35	as	as	SCONJ
easat-11494	250	36	indicated	indicate	VERB
easat-11494	250	37	by	by	ADP
easat-11494	250	38	the	the	DET
easat-11494	250	39	positive	positive	ADJ
easat-11494	250	40	unstandardized	unstandardized	ADJ
easat-11494	250	41	regression	regression	NOUN
easat-11494	250	42	coefficients	coefficient	NOUN
easat-11494	250	43	.	.	PUNCT
easat-11494	251	1	based	base	VERB
easat-11494	251	2	on	on	ADP
easat-11494	251	3	the	the	DET
easat-11494	251	4	model	model	NOUN
easat-11494	251	5	summary	summary	NOUN
easat-11494	251	6	table	table	NOUN
easat-11494	251	7	,	,	PUNCT
easat-11494	251	8	the	the	DET
easat-11494	251	9	results	result	NOUN
easat-11494	251	10	show	show	VERB
easat-11494	251	11	that	that	SCONJ
easat-11494	251	12	the	the	DET
easat-11494	251	13	r	r	NOUN
easat-11494	251	14	-	-	PUNCT
easat-11494	251	15	squared	square	VERB
easat-11494	251	16	(	(	PUNCT
easat-11494	251	17	r²	r²	NOUN
easat-11494	251	18	)	)	PUNCT
easat-11494	251	19	value	value	NOUN
easat-11494	251	20	is	be	AUX
easat-11494	251	21	0.566	0.566	NUM
easat-11494	251	22	,	,	PUNCT
easat-11494	251	23	and	and	CCONJ
easat-11494	251	24	the	the	DET
easat-11494	251	25	adjusted	adjusted	ADJ
easat-11494	251	26	r	r	NOUN
easat-11494	251	27	-	-	PUNCT
easat-11494	251	28	squared	square	VERB
easat-11494	251	29	is	be	AUX
easat-11494	251	30	0.554	0.554	NUM
easat-11494	251	31	.	.	PUNCT
easat-11494	252	1	this	this	PRON
easat-11494	252	2	indicates	indicate	VERB
easat-11494	252	3	that	that	SCONJ
easat-11494	252	4	the	the	DET
easat-11494	252	5	independent	independent	ADJ
easat-11494	252	6	variables	variable	NOUN
easat-11494	252	7	in	in	ADP
easat-11494	252	8	the	the	DET
easat-11494	252	9	research	research	NOUN
easat-11494	252	10	model	model	NOUN
easat-11494	252	11	explain	explain	VERB
easat-11494	252	12	56.6	56.6	NUM
easat-11494	252	13	%	%	NOUN
easat-11494	252	14	of	of	ADP
easat-11494	252	15	the	the	DET
easat-11494	252	16	variation	variation	NOUN
easat-11494	252	17	in	in	ADP
easat-11494	252	18	the	the	DET
easat-11494	252	19	dependent	dependent	ADJ
easat-11494	252	20	variable	variable	NOUN
easat-11494	252	21	,	,	PUNCT
easat-11494	252	22	while	while	SCONJ
easat-11494	252	23	the	the	DET
easat-11494	252	24	remaining	remain	VERB
easat-11494	252	25	43.4	43.4	NUM
easat-11494	252	26	%	%	NOUN
easat-11494	252	27	is	be	AUX
easat-11494	252	28	attributed	attribute	VERB
easat-11494	252	29	to	to	ADP
easat-11494	252	30	factors	factor	NOUN
easat-11494	252	31	outside	outside	ADP
easat-11494	252	32	the	the	DET
easat-11494	252	33	model	model	NOUN
easat-11494	252	34	and	and	CCONJ
easat-11494	252	35	random	random	ADJ
easat-11494	252	36	errors	error	NOUN
easat-11494	252	37	.	.	PUNCT
easat-11494	253	1	table	table	NOUN
easat-11494	253	2	6	6	NUM
easat-11494	253	3	.	.	PUNCT
easat-11494	254	1	assessment	assessment	NOUN
easat-11494	254	2	of	of	ADP
easat-11494	254	3	the	the	DET
easat-11494	254	4	model	model	NOUN
easat-11494	254	5	’s	’s	PART
easat-11494	254	6	goodness	goodness	NOUN
easat-11494	254	7	of	of	ADP
easat-11494	254	8	fit	fit	PROPN
easat-11494	254	9	.	.	PUNCT
easat-11494	255	1	model	model	PROPN
easat-11494	255	2	summaryb	summaryb	PROPN
easat-11494	255	3	model	model	NOUN
easat-11494	255	4	r	r	NOUN
easat-11494	255	5	r	r	NOUN
easat-11494	255	6	square	square	ADJ
easat-11494	255	7	adjusted	adjust	VERB
easat-11494	255	8	r	r	NOUN
easat-11494	255	9	square	square	ADJ
easat-11494	255	10	std	std	NOUN
easat-11494	255	11	.	.	PUNCT
easat-11494	256	1	error	error	NOUN
easat-11494	256	2	of	of	ADP
easat-11494	256	3	the	the	DET
easat-11494	256	4	estimate	estimate	NOUN
easat-11494	256	5	durbin	durbin	NOUN
easat-11494	256	6	-	-	PUNCT
easat-11494	256	7	watson	watson	NOUN
easat-11494	256	8	1	1	NUM
easat-11494	256	9	0.752a	0.752a	NOUN
easat-11494	256	10	0.566	0.566	NUM
easat-11494	256	11	0.554	0.554	NUM
easat-11494	256	12	0.28206	0.28206	NUM
easat-11494	256	13	2.151	2.151	NUM
easat-11494	256	14	note	note	NOUN
easat-11494	256	15	:	:	PUNCT
easat-11494	256	16	a.	a.	NOUN
easat-11494	256	17	predictors	predictor	NOUN
easat-11494	256	18	:	:	PUNCT
easat-11494	256	19	(	(	PUNCT
easat-11494	256	20	constant	constant	ADJ
easat-11494	256	21	)	)	PUNCT
easat-11494	256	22	,	,	PUNCT
easat-11494	256	23	qa	qa	PROPN
easat-11494	256	24	,	,	PUNCT
easat-11494	256	25	lf	lf	PROPN
easat-11494	256	26	,	,	PUNCT
easat-11494	256	27	bc	bc	PROPN
easat-11494	256	28	,	,	PUNCT
easat-11494	256	29	ecm	ecm	PROPN
easat-11494	256	30	,	,	PUNCT
easat-11494	256	31	pb	pb	PROPN
easat-11494	256	32	b.	b.	PROPN
easat-11494	256	33	dependent	dependent	ADJ
easat-11494	256	34	variable	variable	NOUN
easat-11494	256	35	:	:	PUNCT
easat-11494	256	36	asra	asra	VERB
easat-11494	256	37	.	.	PUNCT
easat-11494	257	1	4.2	4.2	NUM
easat-11494	257	2	.	.	PUNCT
easat-11494	257	3	interpretation	interpretation	NOUN
easat-11494	257	4	of	of	ADP
easat-11494	257	5	findings	finding	NOUN
easat-11494	257	6	the	the	DET
easat-11494	257	7	regression	regression	NOUN
easat-11494	257	8	results	result	NOUN
easat-11494	257	9	show	show	VERB
easat-11494	257	10	that	that	SCONJ
easat-11494	257	11	the	the	DET
easat-11494	257	12	legal	legal	ADJ
easat-11494	257	13	framework	framework	NOUN
easat-11494	257	14	is	be	AUX
easat-11494	257	15	the	the	DET
easat-11494	257	16	strongest	strong	ADJ
easat-11494	257	17	determinant	determinant	NOUN
easat-11494	257	18	of	of	ADP
easat-11494	257	19	sra	sra	PROPN
easat-11494	257	20	adoption	adoption	NOUN
easat-11494	257	21	,	,	PUNCT
easat-11494	257	22	indicating	indicate	VERB
easat-11494	257	23	that	that	SCONJ
easat-11494	257	24	enterprises	enterprise	NOUN
easat-11494	257	25	respond	respond	VERB
easat-11494	257	26	most	most	ADV
easat-11494	257	27	directly	directly	ADV
easat-11494	257	28	to	to	ADP
easat-11494	257	29	regulatory	regulatory	ADJ
easat-11494	257	30	requirements	requirement	NOUN
easat-11494	257	31	and	and	CCONJ
easat-11494	257	32	enforcement	enforcement	NOUN
easat-11494	257	33	intensity	intensity	NOUN
easat-11494	257	34	.	.	PUNCT
easat-11494	258	1	this	this	PRON
easat-11494	258	2	suggests	suggest	VERB
easat-11494	258	3	that	that	SCONJ
easat-11494	258	4	stricter	strict	ADJ
easat-11494	258	5	laws	law	NOUN
easat-11494	258	6	,	,	PUNCT
easat-11494	258	7	detailed	detailed	ADJ
easat-11494	258	8	guidelines	guideline	NOUN
easat-11494	258	9	,	,	PUNCT
easat-11494	258	10	and	and	CCONJ
easat-11494	258	11	more	more	ADV
easat-11494	258	12	frequent	frequent	ADJ
easat-11494	258	13	inspections	inspection	NOUN
easat-11494	258	14	increase	increase	VERB
easat-11494	258	15	the	the	DET
easat-11494	258	16	likelihood	likelihood	NOUN
easat-11494	258	17	that	that	SCONJ
easat-11494	258	18	coal	coal	NOUN
easat-11494	258	19	mining	mining	NOUN
easat-11494	258	20	enterprises	enterprise	NOUN
easat-11494	258	21	substantively	substantively	ADV
easat-11494	258	22	apply	apply	VERB
easat-11494	258	23	sra	sra	PROPN
easat-11494	258	24	.	.	PROPN
easat-11494	259	1	environmental	environmental	PROPN
easat-11494	259	2	cost	cost	NOUN
easat-11494	259	3	management	management	NOUN
easat-11494	259	4	also	also	ADV
easat-11494	259	5	exhibits	exhibit	VERB
easat-11494	259	6	a	a	DET
easat-11494	259	7	significant	significant	ADJ
easat-11494	259	8	positive	positive	ADJ
easat-11494	259	9	effect	effect	NOUN
easat-11494	259	10	,	,	PUNCT
easat-11494	259	11	implying	imply	VERB
easat-11494	259	12	that	that	SCONJ
easat-11494	259	13	enterprises	enterprise	NOUN
easat-11494	259	14	with	with	ADP
easat-11494	259	15	established	establish	VERB
easat-11494	259	16	systems	system	NOUN
easat-11494	259	17	for	for	ADP
easat-11494	259	18	identifying	identify	VERB
easat-11494	259	19	and	and	CCONJ
easat-11494	259	20	tracking	track	VERB
easat-11494	259	21	environmental	environmental	ADJ
easat-11494	259	22	costs	cost	NOUN
easat-11494	259	23	are	be	AUX
easat-11494	259	24	more	more	ADV
easat-11494	259	25	prepared	prepared	ADJ
easat-11494	259	26	to	to	PART
easat-11494	259	27	implement	implement	VERB
easat-11494	259	28	sra	sra	PROPN
easat-11494	259	29	.	.	PUNCT
easat-11494	260	1	this	this	PRON
easat-11494	260	2	reflects	reflect	VERB
easat-11494	260	3	that	that	SCONJ
easat-11494	260	4	technical	technical	ADJ
easat-11494	260	5	readiness	readiness	NOUN
easat-11494	260	6	supports	support	VERB
easat-11494	260	7	the	the	DET
easat-11494	260	8	transition	transition	NOUN
easat-11494	260	9	toward	toward	ADP
easat-11494	260	10	sustainabilityoriented	sustainabilityoriente	VERB
easat-11494	260	11	accounting	accounting	NOUN
easat-11494	260	12	.	.	PUNCT
easat-11494	261	1	87	87	NUM
easat-11494	261	2	edelweiss	edelweiss	PROPN
easat-11494	261	3	applied	apply	VERB
easat-11494	261	4	science	science	NOUN
easat-11494	261	5	and	and	CCONJ
easat-11494	261	6	technology	technology	NOUN
easat-11494	261	7	issn	issn	PROPN
easat-11494	261	8	:	:	PUNCT
easat-11494	261	9	2576	2576	NUM
easat-11494	261	10	-	-	SYM
easat-11494	261	11	8484	8484	NUM
easat-11494	261	12	vol	vol	NOUN
easat-11494	261	13	.	.	PROPN
easat-11494	262	1	10	10	NUM
easat-11494	262	2	,	,	PUNCT
easat-11494	262	3	no	no	INTJ
easat-11494	262	4	.	.	NOUN
easat-11494	262	5	1	1	NUM
easat-11494	262	6	:	:	PUNCT
easat-11494	262	7	77	77	NUM
easat-11494	262	8	-	-	SYM
easat-11494	262	9	92	92	NUM
easat-11494	262	10	,	,	PUNCT
easat-11494	262	11	2026	2026	NUM
easat-11494	262	12	doi	doi	NOUN
easat-11494	262	13	:	:	PUNCT
easat-11494	262	14	10.55214/2576	10.55214/2576	NUM
easat-11494	262	15	-	-	PUNCT
easat-11494	262	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	262	17	©	©	PROPN
easat-11494	262	18	2026	2026	NUM
easat-11494	262	19	by	by	ADP
easat-11494	262	20	the	the	DET
easat-11494	262	21	authors	author	NOUN
easat-11494	262	22	;	;	PUNCT
easat-11494	262	23	licensee	licensee	PROPN
easat-11494	262	24	learning	learning	NOUN
easat-11494	262	25	gate	gate	PROPN
easat-11494	262	26	managerial	managerial	ADJ
easat-11494	262	27	perception	perception	NOUN
easat-11494	262	28	is	be	AUX
easat-11494	262	29	another	another	DET
easat-11494	262	30	important	important	ADJ
easat-11494	262	31	predictor	predictor	NOUN
easat-11494	262	32	.	.	PUNCT
easat-11494	263	1	enterprises	enterprise	NOUN
easat-11494	263	2	where	where	SCONJ
easat-11494	263	3	managers	manager	NOUN
easat-11494	263	4	view	view	VERB
easat-11494	263	5	sra	sra	PROPN
easat-11494	263	6	positively	positively	ADV
easat-11494	263	7	are	be	AUX
easat-11494	263	8	more	more	ADV
easat-11494	263	9	likely	likely	ADJ
easat-11494	263	10	to	to	PART
easat-11494	263	11	integrate	integrate	VERB
easat-11494	263	12	it	it	PRON
easat-11494	263	13	into	into	ADP
easat-11494	263	14	their	their	PRON
easat-11494	263	15	reporting	reporting	NOUN
easat-11494	263	16	and	and	CCONJ
easat-11494	263	17	decision	decision	NOUN
easat-11494	263	18	-	-	PUNCT
easat-11494	263	19	making	make	VERB
easat-11494	263	20	processes	process	NOUN
easat-11494	263	21	.	.	PUNCT
easat-11494	264	1	conversely	conversely	ADV
easat-11494	264	2	,	,	PUNCT
easat-11494	264	3	negative	negative	ADJ
easat-11494	264	4	or	or	CCONJ
easat-11494	264	5	neutral	neutral	ADJ
easat-11494	264	6	managerial	managerial	ADJ
easat-11494	264	7	attitudes	attitude	NOUN
easat-11494	264	8	may	may	AUX
easat-11494	264	9	limit	limit	VERB
easat-11494	264	10	sra	sra	NOUN
easat-11494	264	11	adoption	adoption	NOUN
easat-11494	264	12	even	even	ADV
easat-11494	264	13	under	under	ADP
easat-11494	264	14	regulatory	regulatory	ADJ
easat-11494	264	15	pressure	pressure	NOUN
easat-11494	264	16	.	.	PUNCT
easat-11494	265	1	business	business	NOUN
easat-11494	265	2	characteristics	characteristic	NOUN
easat-11494	265	3	,	,	PUNCT
easat-11494	265	4	including	include	VERB
easat-11494	265	5	size	size	NOUN
easat-11494	265	6	,	,	PUNCT
easat-11494	265	7	operational	operational	ADJ
easat-11494	265	8	complexity	complexity	NOUN
easat-11494	265	9	,	,	PUNCT
easat-11494	265	10	and	and	CCONJ
easat-11494	265	11	resource	resource	NOUN
easat-11494	265	12	capacity	capacity	NOUN
easat-11494	265	13	,	,	PUNCT
easat-11494	265	14	also	also	ADV
easat-11494	265	15	influence	influence	VERB
easat-11494	265	16	sra	sra	PROPN
easat-11494	265	17	adoption	adoption	NOUN
easat-11494	265	18	.	.	PUNCT
easat-11494	266	1	larger	large	ADJ
easat-11494	266	2	enterprises	enterprise	NOUN
easat-11494	266	3	tend	tend	VERB
easat-11494	266	4	to	to	PART
easat-11494	266	5	allocate	allocate	VERB
easat-11494	266	6	more	more	ADJ
easat-11494	266	7	resources	resource	NOUN
easat-11494	266	8	toward	toward	ADP
easat-11494	266	9	compliance	compliance	NOUN
easat-11494	266	10	and	and	CCONJ
easat-11494	266	11	sustainability	sustainability	NOUN
easat-11494	266	12	practices	practice	NOUN
easat-11494	266	13	,	,	PUNCT
easat-11494	266	14	which	which	PRON
easat-11494	266	15	support	support	VERB
easat-11494	266	16	higher	high	ADJ
easat-11494	266	17	levels	level	NOUN
easat-11494	266	18	of	of	ADP
easat-11494	266	19	sra	sra	PROPN
easat-11494	266	20	implementation	implementation	NOUN
easat-11494	266	21	.	.	PUNCT
easat-11494	267	1	finally	finally	ADV
easat-11494	267	2	,	,	PUNCT
easat-11494	267	3	accountants	accountant	NOUN
easat-11494	267	4	’	'	PUNCT
easat-11494	267	5	qualifications	qualification	NOUN
easat-11494	267	6	significantly	significantly	ADV
easat-11494	267	7	predict	predict	VERB
easat-11494	267	8	sra	sra	PROPN
easat-11494	267	9	adoption	adoption	PROPN
easat-11494	267	10	.	.	PUNCT
easat-11494	268	1	competent	competent	ADJ
easat-11494	268	2	accounting	accounting	NOUN
easat-11494	268	3	personnel	personnel	NOUN
easat-11494	268	4	are	be	AUX
easat-11494	268	5	better	well	ADJ
easat-11494	268	6	able	able	ADJ
easat-11494	268	7	to	to	PART
easat-11494	268	8	apply	apply	VERB
easat-11494	268	9	responsibility	responsibility	NOUN
easat-11494	268	10	accounting	accounting	NOUN
easat-11494	268	11	techniques	technique	NOUN
easat-11494	268	12	,	,	PUNCT
easat-11494	268	13	prepare	prepare	VERB
easat-11494	268	14	reports	report	NOUN
easat-11494	268	15	,	,	PUNCT
easat-11494	268	16	and	and	CCONJ
easat-11494	268	17	ensure	ensure	VERB
easat-11494	268	18	the	the	DET
easat-11494	268	19	accuracy	accuracy	NOUN
easat-11494	268	20	of	of	ADP
easat-11494	268	21	socio	socio	NOUN
easat-11494	268	22	-	-	PUNCT
easat-11494	268	23	environmental	environmental	ADJ
easat-11494	268	24	data	datum	NOUN
easat-11494	268	25	.	.	PUNCT
easat-11494	269	1	this	this	PRON
easat-11494	269	2	reinforces	reinforce	VERB
easat-11494	269	3	the	the	DET
easat-11494	269	4	role	role	NOUN
easat-11494	269	5	of	of	ADP
easat-11494	269	6	human	human	ADJ
easat-11494	269	7	resources	resource	NOUN
easat-11494	269	8	in	in	ADP
easat-11494	269	9	shaping	shape	VERB
easat-11494	269	10	the	the	DET
easat-11494	269	11	effectiveness	effectiveness	NOUN
easat-11494	269	12	of	of	ADP
easat-11494	269	13	sra	sra	NOUN
easat-11494	269	14	practices	practice	NOUN
easat-11494	269	15	.	.	PUNCT
easat-11494	270	1	5	5	X
easat-11494	270	2	.	.	X
easat-11494	270	3	discussion	discussion	NOUN
easat-11494	270	4	the	the	DET
easat-11494	270	5	findings	finding	NOUN
easat-11494	270	6	of	of	ADP
easat-11494	270	7	this	this	DET
easat-11494	270	8	study	study	NOUN
easat-11494	270	9	offer	offer	VERB
easat-11494	270	10	important	important	ADJ
easat-11494	270	11	insights	insight	NOUN
easat-11494	270	12	into	into	ADP
easat-11494	270	13	how	how	SCONJ
easat-11494	270	14	sra	sra	PROPN
easat-11494	270	15	is	be	AUX
easat-11494	270	16	adopted	adopt	VERB
easat-11494	270	17	within	within	ADP
easat-11494	270	18	vietnam	vietnam	PROPN
easat-11494	270	19	’s	’s	PART
easat-11494	270	20	coal	coal	NOUN
easat-11494	270	21	mining	mining	NOUN
easat-11494	270	22	sector	sector	NOUN
easat-11494	270	23	and	and	CCONJ
easat-11494	270	24	how	how	SCONJ
easat-11494	270	25	these	these	DET
easat-11494	270	26	insights	insight	NOUN
easat-11494	270	27	align	align	VERB
easat-11494	270	28	with	with	ADP
easat-11494	270	29	or	or	CCONJ
easat-11494	270	30	diverge	diverge	VERB
easat-11494	270	31	from	from	ADP
easat-11494	270	32	existing	exist	VERB
easat-11494	270	33	theories	theory	NOUN
easat-11494	270	34	and	and	CCONJ
easat-11494	270	35	international	international	ADJ
easat-11494	270	36	evidence	evidence	NOUN
easat-11494	270	37	.	.	PUNCT
easat-11494	271	1	by	by	ADP
easat-11494	271	2	integrating	integrate	VERB
easat-11494	271	3	institutional	institutional	ADJ
easat-11494	271	4	theory	theory	NOUN
easat-11494	271	5	,	,	PUNCT
easat-11494	271	6	stakeholder	stakeholder	NOUN
easat-11494	271	7	theory	theory	NOUN
easat-11494	271	8	,	,	PUNCT
easat-11494	271	9	and	and	CCONJ
easat-11494	271	10	contingency	contingency	NOUN
easat-11494	271	11	theory	theory	NOUN
easat-11494	271	12	,	,	PUNCT
easat-11494	271	13	the	the	DET
easat-11494	271	14	study	study	NOUN
easat-11494	271	15	advances	advance	VERB
easat-11494	271	16	understanding	understanding	NOUN
easat-11494	271	17	of	of	ADP
easat-11494	271	18	sustainability	sustainability	NOUN
easat-11494	271	19	accounting	accounting	NOUN
easat-11494	271	20	practices	practice	NOUN
easat-11494	271	21	in	in	ADP
easat-11494	271	22	a	a	DET
easat-11494	271	23	sector	sector	NOUN
easat-11494	271	24	facing	face	VERB
easat-11494	271	25	high	high	ADJ
easat-11494	271	26	regulatory	regulatory	ADJ
easat-11494	271	27	scrutiny	scrutiny	NOUN
easat-11494	271	28	and	and	CCONJ
easat-11494	271	29	environmental	environmental	ADJ
easat-11494	271	30	risks	risk	NOUN
easat-11494	271	31	.	.	PUNCT
easat-11494	272	1	5.1	5.1	NUM
easat-11494	272	2	.	.	PUNCT
easat-11494	273	1	legal	legal	ADJ
easat-11494	273	2	frameworks	framework	NOUN
easat-11494	273	3	as	as	ADP
easat-11494	273	4	the	the	DET
easat-11494	273	5	dominant	dominant	ADJ
easat-11494	273	6	institutional	institutional	ADJ
easat-11494	273	7	force	force	NOUN
easat-11494	273	8	the	the	DET
easat-11494	273	9	prominence	prominence	NOUN
easat-11494	273	10	of	of	ADP
easat-11494	273	11	the	the	DET
easat-11494	273	12	legal	legal	ADJ
easat-11494	273	13	framework	framework	NOUN
easat-11494	273	14	strongly	strongly	ADV
easat-11494	273	15	reflects	reflect	VERB
easat-11494	273	16	the	the	DET
easat-11494	273	17	coercive	coercive	ADJ
easat-11494	273	18	dimension	dimension	NOUN
easat-11494	273	19	of	of	ADP
easat-11494	273	20	institutional	institutional	ADJ
easat-11494	273	21	theory	theory	NOUN
easat-11494	273	22	.	.	PUNCT
easat-11494	274	1	in	in	ADP
easat-11494	274	2	vietnam	vietnam	PROPN
easat-11494	274	3	’s	’s	PART
easat-11494	274	4	coal	coal	NOUN
easat-11494	274	5	industry	industry	NOUN
easat-11494	274	6	,	,	PUNCT
easat-11494	274	7	characterized	characterize	VERB
easat-11494	274	8	by	by	ADP
easat-11494	274	9	state	state	NOUN
easat-11494	274	10	ownership	ownership	NOUN
easat-11494	274	11	,	,	PUNCT
easat-11494	274	12	environmental	environmental	ADJ
easat-11494	274	13	sensitivity	sensitivity	NOUN
easat-11494	274	14	,	,	PUNCT
easat-11494	274	15	and	and	CCONJ
easat-11494	274	16	strategic	strategic	ADJ
easat-11494	274	17	national	national	ADJ
easat-11494	274	18	importance	importance	NOUN
easat-11494	274	19	,	,	PUNCT
easat-11494	274	20	regulatory	regulatory	ADJ
easat-11494	274	21	requirements	requirement	NOUN
easat-11494	274	22	serve	serve	VERB
easat-11494	274	23	as	as	ADP
easat-11494	274	24	the	the	DET
easat-11494	274	25	primary	primary	ADJ
easat-11494	274	26	mechanism	mechanism	NOUN
easat-11494	274	27	driving	drive	VERB
easat-11494	274	28	sra	sra	PROPN
easat-11494	274	29	adoption	adoption	NOUN
easat-11494	274	30	.	.	PUNCT
easat-11494	275	1	this	this	PRON
easat-11494	275	2	differs	differ	VERB
easat-11494	275	3	from	from	ADP
easat-11494	275	4	studies	study	NOUN
easat-11494	275	5	in	in	ADP
easat-11494	275	6	market	market	NOUN
easat-11494	275	7	-	-	PUNCT
easat-11494	275	8	oriented	orient	VERB
easat-11494	275	9	economies	economy	NOUN
easat-11494	275	10	,	,	PUNCT
easat-11494	275	11	where	where	SCONJ
easat-11494	275	12	legitimacy	legitimacy	NOUN
easat-11494	275	13	and	and	CCONJ
easat-11494	275	14	competitive	competitive	ADJ
easat-11494	275	15	positioning	positioning	NOUN
easat-11494	275	16	are	be	AUX
easat-11494	275	17	more	more	ADV
easat-11494	275	18	influential	influential	ADJ
easat-11494	275	19	motivators	motivator	NOUN
easat-11494	275	20	.	.	PUNCT
easat-11494	276	1	vietnam	vietnam	PROPN
easat-11494	276	2	’s	’s	PART
easat-11494	276	3	evolving	evolve	VERB
easat-11494	276	4	policy	policy	NOUN
easat-11494	276	5	environment	environment	NOUN
easat-11494	276	6	,	,	PUNCT
easat-11494	276	7	marked	mark	VERB
easat-11494	276	8	by	by	ADP
easat-11494	276	9	the	the	DET
easat-11494	276	10	2020	2020	NUM
easat-11494	276	11	law	law	NOUN
easat-11494	276	12	on	on	ADP
easat-11494	276	13	environmental	environmental	ADJ
easat-11494	276	14	protection	protection	NOUN
easat-11494	276	15	,	,	PUNCT
easat-11494	276	16	the	the	DET
easat-11494	276	17	national	national	ADJ
easat-11494	276	18	green	green	ADJ
easat-11494	276	19	growth	growth	NOUN
easat-11494	276	20	strategy	strategy	NOUN
easat-11494	276	21	(	(	PUNCT
easat-11494	276	22	2021–2030	2021–2030	NUM
easat-11494	276	23	)	)	PUNCT
easat-11494	276	24	,	,	PUNCT
easat-11494	276	25	and	and	CCONJ
easat-11494	276	26	the	the	DET
easat-11494	276	27	2050	2050	NUM
easat-11494	276	28	net	net	ADJ
easat-11494	276	29	-	-	PUNCT
easat-11494	276	30	zero	zero	NUM
easat-11494	276	31	commitment	commitment	NOUN
easat-11494	276	32	,	,	PUNCT
easat-11494	276	33	has	have	AUX
easat-11494	276	34	intensified	intensify	VERB
easat-11494	276	35	compliance	compliance	NOUN
easat-11494	276	36	obligations	obligation	NOUN
easat-11494	276	37	.	.	PUNCT
easat-11494	277	1	these	these	DET
easat-11494	277	2	reforms	reform	NOUN
easat-11494	277	3	create	create	VERB
easat-11494	277	4	a	a	DET
easat-11494	277	5	context	context	NOUN
easat-11494	277	6	in	in	ADP
easat-11494	277	7	which	which	PRON
easat-11494	277	8	sra	sra	PROPN
easat-11494	277	9	becomes	become	VERB
easat-11494	277	10	a	a	DET
easat-11494	277	11	mandated	mandate	VERB
easat-11494	277	12	institutional	institutional	ADJ
easat-11494	277	13	response	response	NOUN
easat-11494	277	14	rather	rather	ADV
easat-11494	277	15	than	than	ADP
easat-11494	277	16	a	a	DET
easat-11494	277	17	voluntary	voluntary	ADJ
easat-11494	277	18	managerial	managerial	ADJ
easat-11494	277	19	choice	choice	NOUN
easat-11494	277	20	.	.	PUNCT
easat-11494	278	1	thus	thus	ADV
easat-11494	278	2	,	,	PUNCT
easat-11494	278	3	this	this	DET
easat-11494	278	4	study	study	NOUN
easat-11494	278	5	demonstrates	demonstrate	VERB
easat-11494	278	6	how	how	SCONJ
easat-11494	278	7	the	the	DET
easat-11494	278	8	institutional	institutional	ADJ
easat-11494	278	9	context	context	NOUN
easat-11494	278	10	shapes	shape	VERB
easat-11494	278	11	the	the	DET
easat-11494	278	12	nature	nature	NOUN
easat-11494	278	13	and	and	CCONJ
easat-11494	278	14	intensity	intensity	NOUN
easat-11494	278	15	of	of	ADP
easat-11494	278	16	sustainability	sustainability	NOUN
easat-11494	278	17	practices	practice	NOUN
easat-11494	278	18	in	in	ADP
easat-11494	278	19	state	state	NOUN
easat-11494	278	20	-	-	PUNCT
easat-11494	278	21	influenced	influence	VERB
easat-11494	278	22	sectors	sector	NOUN
easat-11494	278	23	.	.	PUNCT
easat-11494	279	1	5.2	5.2	NUM
easat-11494	279	2	.	.	PUNCT
easat-11494	279	3	environmental	environmental	ADJ
easat-11494	279	4	cost	cost	NOUN
easat-11494	279	5	management	management	NOUN
easat-11494	279	6	as	as	ADP
easat-11494	279	7	a	a	DET
easat-11494	279	8	technical	technical	ADJ
easat-11494	279	9	and	and	CCONJ
easat-11494	279	10	strategic	strategic	ADJ
easat-11494	279	11	enabler	enabler	NOUN
easat-11494	279	12	the	the	DET
easat-11494	279	13	significant	significant	ADJ
easat-11494	279	14	role	role	NOUN
easat-11494	279	15	of	of	ADP
easat-11494	279	16	ecm	ecm	PROPN
easat-11494	279	17	highlights	highlight	VERB
easat-11494	279	18	its	its	PRON
easat-11494	279	19	dual	dual	ADJ
easat-11494	279	20	function	function	NOUN
easat-11494	279	21	in	in	ADP
easat-11494	279	22	sra	sra	PROPN
easat-11494	279	23	adoption	adoption	NOUN
easat-11494	279	24	.	.	PUNCT
easat-11494	280	1	technically	technically	ADV
easat-11494	280	2	,	,	PUNCT
easat-11494	280	3	ecm	ecm	NOUN
easat-11494	280	4	provides	provide	VERB
easat-11494	280	5	the	the	DET
easat-11494	280	6	measurement	measurement	NOUN
easat-11494	280	7	systems	system	NOUN
easat-11494	280	8	required	require	VERB
easat-11494	280	9	to	to	PART
easat-11494	280	10	quantify	quantify	VERB
easat-11494	280	11	environmental	environmental	ADJ
easat-11494	280	12	impacts	impact	NOUN
easat-11494	280	13	and	and	CCONJ
easat-11494	280	14	allocate	allocate	VERB
easat-11494	280	15	associated	associated	ADJ
easat-11494	280	16	costs	cost	NOUN
easat-11494	280	17	.	.	PUNCT
easat-11494	281	1	strategically	strategically	ADV
easat-11494	281	2	,	,	PUNCT
easat-11494	281	3	ecm	ecm	NOUN
easat-11494	281	4	reduces	reduce	VERB
easat-11494	281	5	information	information	NOUN
easat-11494	281	6	asymmetry	asymmetry	NOUN
easat-11494	281	7	and	and	CCONJ
easat-11494	281	8	uncertainty	uncertainty	NOUN
easat-11494	281	9	,	,	PUNCT
easat-11494	281	10	enabling	enable	VERB
easat-11494	281	11	managers	manager	NOUN
easat-11494	281	12	to	to	PART
easat-11494	281	13	justify	justify	VERB
easat-11494	281	14	investments	investment	NOUN
easat-11494	281	15	in	in	ADP
easat-11494	281	16	sustainability	sustainability	NOUN
easat-11494	281	17	initiatives	initiative	NOUN
easat-11494	281	18	and	and	CCONJ
easat-11494	281	19	respond	respond	VERB
easat-11494	281	20	more	more	ADV
easat-11494	281	21	effectively	effectively	ADV
easat-11494	281	22	to	to	ADP
easat-11494	281	23	regulatory	regulatory	ADJ
easat-11494	281	24	expectations	expectation	NOUN
easat-11494	281	25	.	.	PUNCT
easat-11494	282	1	this	this	DET
easat-11494	282	2	finding	finding	NOUN
easat-11494	282	3	expands	expand	VERB
easat-11494	282	4	existing	exist	VERB
easat-11494	282	5	literature	literature	NOUN
easat-11494	282	6	by	by	ADP
easat-11494	282	7	demonstrating	demonstrate	VERB
easat-11494	282	8	that	that	SCONJ
easat-11494	282	9	,	,	PUNCT
easat-11494	282	10	in	in	ADP
easat-11494	282	11	extractive	extractive	ADJ
easat-11494	282	12	industries	industry	NOUN
easat-11494	282	13	,	,	PUNCT
easat-11494	282	14	ecm	ecm	PROPN
easat-11494	282	15	is	be	AUX
easat-11494	282	16	not	not	PART
easat-11494	282	17	merely	merely	ADV
easat-11494	282	18	a	a	DET
easat-11494	282	19	tool	tool	NOUN
easat-11494	282	20	for	for	ADP
easat-11494	282	21	cost	cost	NOUN
easat-11494	282	22	calculation	calculation	NOUN
easat-11494	282	23	but	but	CCONJ
easat-11494	282	24	a	a	DET
easat-11494	282	25	foundational	foundational	ADJ
easat-11494	282	26	component	component	NOUN
easat-11494	282	27	of	of	ADP
easat-11494	282	28	organizational	organizational	ADJ
easat-11494	282	29	readiness	readiness	NOUN
easat-11494	282	30	for	for	ADP
easat-11494	282	31	sra	sra	PROPN
easat-11494	282	32	.	.	PUNCT
easat-11494	283	1	it	it	PRON
easat-11494	283	2	offers	offer	VERB
easat-11494	283	3	empirical	empirical	ADJ
easat-11494	283	4	support	support	NOUN
easat-11494	283	5	for	for	ADP
easat-11494	283	6	the	the	DET
easat-11494	283	7	argument	argument	NOUN
easat-11494	283	8	that	that	SCONJ
easat-11494	283	9	environmental	environmental	ADJ
easat-11494	283	10	accounting	accounting	NOUN
easat-11494	283	11	infrastructure	infrastructure	NOUN
easat-11494	283	12	mediates	mediate	VERB
easat-11494	283	13	the	the	DET
easat-11494	283	14	link	link	NOUN
easat-11494	283	15	between	between	ADP
easat-11494	283	16	institutional	institutional	ADJ
easat-11494	283	17	pressure	pressure	NOUN
easat-11494	283	18	and	and	CCONJ
easat-11494	283	19	sustainability	sustainability	NOUN
easat-11494	283	20	adoption	adoption	NOUN
easat-11494	283	21	.	.	PUNCT
easat-11494	284	1	5.3	5.3	NUM
easat-11494	284	2	.	.	PUNCT
easat-11494	284	3	managerial	managerial	ADJ
easat-11494	284	4	cognition	cognition	NOUN
easat-11494	284	5	as	as	ADP
easat-11494	284	6	the	the	DET
easat-11494	284	7	interpretive	interpretive	ADJ
easat-11494	284	8	mechanism	mechanism	NOUN
easat-11494	284	9	of	of	ADP
easat-11494	284	10	stakeholder	stakeholder	NOUN
easat-11494	284	11	pressure	pressure	VERB
easat-11494	284	12	the	the	DET
easat-11494	284	13	influence	influence	NOUN
easat-11494	284	14	of	of	ADP
easat-11494	284	15	managerial	managerial	ADJ
easat-11494	284	16	perception	perception	NOUN
easat-11494	284	17	emphasizes	emphasize	VERB
easat-11494	284	18	the	the	DET
easat-11494	284	19	cognitive	cognitive	ADJ
easat-11494	284	20	dimension	dimension	NOUN
easat-11494	284	21	of	of	ADP
easat-11494	284	22	sra	sra	PROPN
easat-11494	284	23	adoption	adoption	NOUN
easat-11494	284	24	.	.	PUNCT
easat-11494	285	1	even	even	ADV
easat-11494	285	2	under	under	ADP
easat-11494	285	3	strong	strong	ADJ
easat-11494	285	4	legal	legal	ADJ
easat-11494	285	5	pressure	pressure	NOUN
easat-11494	285	6	,	,	PUNCT
easat-11494	285	7	the	the	DET
easat-11494	285	8	depth	depth	NOUN
easat-11494	285	9	and	and	CCONJ
easat-11494	285	10	quality	quality	NOUN
easat-11494	285	11	of	of	ADP
easat-11494	285	12	sra	sra	PROPN
easat-11494	285	13	implementation	implementation	NOUN
easat-11494	285	14	depend	depend	VERB
easat-11494	285	15	on	on	ADP
easat-11494	285	16	how	how	SCONJ
easat-11494	285	17	managers	manager	NOUN
easat-11494	285	18	interpret	interpret	VERB
easat-11494	285	19	its	its	PRON
easat-11494	285	20	strategic	strategic	ADJ
easat-11494	285	21	value	value	NOUN
easat-11494	285	22	.	.	PUNCT
easat-11494	286	1	this	this	PRON
easat-11494	286	2	reinforces	reinforce	VERB
easat-11494	286	3	stakeholder	stakeholder	NOUN
easat-11494	286	4	theory	theory	NOUN
easat-11494	286	5	’s	’s	PART
easat-11494	286	6	proposition	proposition	NOUN
easat-11494	286	7	that	that	SCONJ
easat-11494	286	8	managerial	managerial	ADJ
easat-11494	286	9	judgment	judgment	NOUN
easat-11494	286	10	mediates	mediate	VERB
easat-11494	286	11	external	external	ADJ
easat-11494	286	12	stakeholder	stakeholder	NOUN
easat-11494	286	13	demands	demand	NOUN
easat-11494	286	14	.	.	PUNCT
easat-11494	287	1	in	in	ADP
easat-11494	287	2	the	the	DET
easat-11494	287	3	case	case	NOUN
easat-11494	287	4	of	of	ADP
easat-11494	287	5	vietnam	vietnam	PROPN
easat-11494	287	6	’s	’s	PART
easat-11494	287	7	coal	coal	NOUN
easat-11494	287	8	enterprises	enterprise	NOUN
easat-11494	287	9	,	,	PUNCT
easat-11494	287	10	managers	manager	NOUN
easat-11494	287	11	who	who	PRON
easat-11494	287	12	associate	associate	VERB
easat-11494	287	13	sra	sra	PROPN
easat-11494	287	14	with	with	ADP
easat-11494	287	15	improved	improved	ADJ
easat-11494	287	16	legitimacy	legitimacy	NOUN
easat-11494	287	17	,	,	PUNCT
easat-11494	287	18	reduced	reduce	VERB
easat-11494	287	19	environmental	environmental	ADJ
easat-11494	287	20	risk	risk	NOUN
easat-11494	287	21	,	,	PUNCT
easat-11494	287	22	and	and	CCONJ
easat-11494	287	23	greater	great	ADJ
easat-11494	287	24	investor	investor	NOUN
easat-11494	287	25	confidence	confidence	NOUN
easat-11494	287	26	adopt	adopt	NOUN
easat-11494	287	27	sra	sra	NOUN
easat-11494	287	28	more	more	ADV
easat-11494	287	29	substantively	substantively	ADV
easat-11494	287	30	.	.	PUNCT
easat-11494	288	1	this	this	DET
easat-11494	288	2	insight	insight	NOUN
easat-11494	288	3	suggests	suggest	VERB
easat-11494	288	4	that	that	SCONJ
easat-11494	288	5	regulatory	regulatory	ADJ
easat-11494	288	6	pressure	pressure	NOUN
easat-11494	288	7	alone	alone	ADV
easat-11494	288	8	can	can	AUX
easat-11494	288	9	not	not	PART
easat-11494	288	10	ensure	ensure	VERB
easat-11494	288	11	meaningful	meaningful	ADJ
easat-11494	288	12	sustainability	sustainability	NOUN
easat-11494	288	13	practices	practice	NOUN
easat-11494	288	14	unless	unless	SCONJ
easat-11494	288	15	accompanied	accompany	VERB
easat-11494	288	16	by	by	ADP
easat-11494	288	17	a	a	DET
easat-11494	288	18	positive	positive	ADJ
easat-11494	288	19	managerial	managerial	ADJ
easat-11494	288	20	orientation	orientation	NOUN
easat-11494	288	21	.	.	PUNCT
easat-11494	289	1	88	88	NUM
easat-11494	289	2	edelweiss	edelweiss	PROPN
easat-11494	289	3	applied	apply	VERB
easat-11494	289	4	science	science	NOUN
easat-11494	289	5	and	and	CCONJ
easat-11494	289	6	technology	technology	NOUN
easat-11494	289	7	issn	issn	PROPN
easat-11494	289	8	:	:	PUNCT
easat-11494	289	9	2576	2576	NUM
easat-11494	289	10	-	-	SYM
easat-11494	289	11	8484	8484	NUM
easat-11494	289	12	vol	vol	NOUN
easat-11494	289	13	.	.	PROPN
easat-11494	290	1	10	10	NUM
easat-11494	290	2	,	,	PUNCT
easat-11494	290	3	no	no	INTJ
easat-11494	290	4	.	.	NOUN
easat-11494	290	5	1	1	NUM
easat-11494	290	6	:	:	PUNCT
easat-11494	290	7	77	77	NUM
easat-11494	290	8	-	-	SYM
easat-11494	290	9	92	92	NUM
easat-11494	290	10	,	,	PUNCT
easat-11494	290	11	2026	2026	NUM
easat-11494	290	12	doi	doi	NOUN
easat-11494	290	13	:	:	PUNCT
easat-11494	290	14	10.55214/2576	10.55214/2576	NUM
easat-11494	290	15	-	-	PUNCT
easat-11494	290	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	290	17	©	©	PROPN
easat-11494	290	18	2026	2026	NUM
easat-11494	290	19	by	by	ADP
easat-11494	290	20	the	the	DET
easat-11494	290	21	authors	author	NOUN
easat-11494	290	22	;	;	PUNCT
easat-11494	290	23	licensee	licensee	PROPN
easat-11494	290	24	learning	learning	NOUN
easat-11494	290	25	gate	gate	NOUN
easat-11494	290	26	5.4	5.4	NUM
easat-11494	290	27	.	.	PUNCT
easat-11494	291	1	business	business	NOUN
easat-11494	291	2	characteristics	characteristic	NOUN
easat-11494	291	3	and	and	CCONJ
easat-11494	291	4	the	the	DET
easat-11494	291	5	contingency	contingency	NOUN
easat-11494	291	6	fit	fit	NOUN
easat-11494	291	7	of	of	ADP
easat-11494	291	8	sra	sra	PROPN
easat-11494	291	9	systems	system	NOUN
easat-11494	291	10	the	the	DET
easat-11494	291	11	effect	effect	NOUN
easat-11494	291	12	of	of	ADP
easat-11494	291	13	business	business	NOUN
easat-11494	291	14	characteristics	characteristic	NOUN
easat-11494	291	15	aligns	align	VERB
easat-11494	291	16	with	with	ADP
easat-11494	291	17	contingency	contingency	NOUN
easat-11494	291	18	theory	theory	NOUN
easat-11494	291	19	,	,	PUNCT
easat-11494	291	20	demonstrating	demonstrate	VERB
easat-11494	291	21	that	that	SCONJ
easat-11494	291	22	larger	large	ADJ
easat-11494	291	23	and	and	CCONJ
easat-11494	291	24	more	more	ADV
easat-11494	291	25	complex	complex	ADJ
easat-11494	291	26	enterprises	enterprise	NOUN
easat-11494	291	27	are	be	AUX
easat-11494	291	28	better	well	ADV
easat-11494	291	29	positioned	position	VERB
easat-11494	291	30	to	to	PART
easat-11494	291	31	adopt	adopt	VERB
easat-11494	291	32	sra	sra	PROPN
easat-11494	291	33	.	.	PUNCT
easat-11494	292	1	such	such	ADJ
easat-11494	292	2	enterprises	enterprise	NOUN
easat-11494	292	3	typically	typically	ADV
easat-11494	292	4	possess	possess	VERB
easat-11494	292	5	stronger	strong	ADJ
easat-11494	292	6	administrative	administrative	ADJ
easat-11494	292	7	capacity	capacity	NOUN
easat-11494	292	8	,	,	PUNCT
easat-11494	292	9	more	more	ADV
easat-11494	292	10	diversified	diversified	ADJ
easat-11494	292	11	operations	operation	NOUN
easat-11494	292	12	,	,	PUNCT
easat-11494	292	13	and	and	CCONJ
easat-11494	292	14	broader	broad	ADJ
easat-11494	292	15	stakeholder	stakeholder	NOUN
easat-11494	292	16	exposure	exposure	NOUN
easat-11494	292	17	,	,	PUNCT
easat-11494	292	18	all	all	PRON
easat-11494	292	19	of	of	ADP
easat-11494	292	20	which	which	PRON
easat-11494	292	21	facilitate	facilitate	VERB
easat-11494	292	22	the	the	DET
easat-11494	292	23	integration	integration	NOUN
easat-11494	292	24	of	of	ADP
easat-11494	292	25	sustainability	sustainability	NOUN
easat-11494	292	26	-	-	PUNCT
easat-11494	292	27	oriented	orient	VERB
easat-11494	292	28	accounting	accounting	NOUN
easat-11494	292	29	practices	practice	NOUN
easat-11494	292	30	.	.	PUNCT
easat-11494	293	1	this	this	DET
easat-11494	293	2	study	study	NOUN
easat-11494	293	3	adds	add	VERB
easat-11494	293	4	to	to	ADP
easat-11494	293	5	the	the	DET
easat-11494	293	6	literature	literature	NOUN
easat-11494	293	7	by	by	ADP
easat-11494	293	8	showing	show	VERB
easat-11494	293	9	that	that	SCONJ
easat-11494	293	10	,	,	PUNCT
easat-11494	293	11	in	in	ADP
easat-11494	293	12	extractive	extractive	ADJ
easat-11494	293	13	industries	industry	NOUN
easat-11494	293	14	,	,	PUNCT
easat-11494	293	15	organizational	organizational	ADJ
easat-11494	293	16	maturity	maturity	NOUN
easat-11494	293	17	and	and	CCONJ
easat-11494	293	18	resource	resource	NOUN
easat-11494	293	19	availability	availability	NOUN
easat-11494	293	20	may	may	AUX
easat-11494	293	21	determine	determine	VERB
easat-11494	293	22	how	how	SCONJ
easat-11494	293	23	effectively	effectively	ADV
easat-11494	293	24	enterprises	enterprise	NOUN
easat-11494	293	25	respond	respond	VERB
easat-11494	293	26	to	to	ADP
easat-11494	293	27	regulatory	regulatory	ADJ
easat-11494	293	28	and	and	CCONJ
easat-11494	293	29	stakeholder	stakeholder	NOUN
easat-11494	293	30	pressures	pressure	NOUN
easat-11494	293	31	.	.	PUNCT
easat-11494	294	1	thus	thus	ADV
easat-11494	294	2	,	,	PUNCT
easat-11494	294	3	structural	structural	ADJ
easat-11494	294	4	characteristics	characteristic	NOUN
easat-11494	294	5	shape	shape	VERB
easat-11494	294	6	the	the	DET
easat-11494	294	7	permeability	permeability	NOUN
easat-11494	294	8	of	of	ADP
easat-11494	294	9	institutional	institutional	ADJ
easat-11494	294	10	and	and	CCONJ
easat-11494	294	11	cognitive	cognitive	ADJ
easat-11494	294	12	influences	influence	NOUN
easat-11494	294	13	on	on	ADP
easat-11494	294	14	sra	sra	PROPN
easat-11494	294	15	adoption	adoption	NOUN
easat-11494	294	16	.	.	PUNCT
easat-11494	295	1	5.5	5.5	NUM
easat-11494	295	2	.	.	PUNCT
easat-11494	296	1	the	the	DET
easat-11494	296	2	human	human	ADJ
easat-11494	296	3	infrastructure	infrastructure	NOUN
easat-11494	296	4	:	:	PUNCT
easat-11494	296	5	accountant	accountant	NOUN
easat-11494	296	6	qualifications	qualification	NOUN
easat-11494	296	7	the	the	DET
easat-11494	296	8	significance	significance	NOUN
easat-11494	296	9	of	of	ADP
easat-11494	296	10	accountants	accountant	NOUN
easat-11494	296	11	’	’	PART
easat-11494	296	12	qualifications	qualification	NOUN
easat-11494	296	13	highlights	highlight	NOUN
easat-11494	296	14	that	that	SCONJ
easat-11494	296	15	human	human	ADJ
easat-11494	296	16	resource	resource	NOUN
easat-11494	296	17	capability	capability	NOUN
easat-11494	296	18	remains	remain	VERB
easat-11494	296	19	a	a	DET
easat-11494	296	20	critical	critical	ADJ
easat-11494	296	21	foundation	foundation	NOUN
easat-11494	296	22	for	for	ADP
easat-11494	296	23	sra	sra	PROPN
easat-11494	296	24	implementation	implementation	NOUN
easat-11494	296	25	.	.	PUNCT
easat-11494	297	1	sustainability	sustainability	NOUN
easat-11494	297	2	accounting	accounting	NOUN
easat-11494	297	3	requires	require	VERB
easat-11494	297	4	specialized	specialized	ADJ
easat-11494	297	5	knowledge	knowledge	NOUN
easat-11494	297	6	,	,	PUNCT
easat-11494	297	7	such	such	ADJ
easat-11494	297	8	as	as	ADP
easat-11494	297	9	environmental	environmental	ADJ
easat-11494	297	10	cost	cost	NOUN
easat-11494	297	11	allocation	allocation	NOUN
easat-11494	297	12	,	,	PUNCT
easat-11494	297	13	impact	impact	NOUN
easat-11494	297	14	measurement	measurement	NOUN
easat-11494	297	15	,	,	PUNCT
easat-11494	297	16	and	and	CCONJ
easat-11494	297	17	integrated	integrated	ADJ
easat-11494	297	18	reporting	reporting	NOUN
easat-11494	297	19	,	,	PUNCT
easat-11494	297	20	which	which	PRON
easat-11494	297	21	traditional	traditional	ADJ
easat-11494	297	22	accounting	accounting	NOUN
easat-11494	297	23	programs	program	NOUN
easat-11494	297	24	in	in	ADP
easat-11494	297	25	vietnam	vietnam	PROPN
easat-11494	297	26	do	do	AUX
easat-11494	297	27	not	not	PART
easat-11494	297	28	always	always	ADV
easat-11494	297	29	provide	provide	VERB
easat-11494	297	30	.	.	PUNCT
easat-11494	298	1	the	the	DET
easat-11494	298	2	findings	finding	NOUN
easat-11494	298	3	imply	imply	VERB
easat-11494	298	4	that	that	SCONJ
easat-11494	298	5	reforms	reform	NOUN
easat-11494	298	6	in	in	ADP
easat-11494	298	7	professional	professional	ADJ
easat-11494	298	8	education	education	NOUN
easat-11494	298	9	and	and	CCONJ
easat-11494	298	10	continuous	continuous	ADJ
easat-11494	298	11	training	training	NOUN
easat-11494	298	12	are	be	AUX
easat-11494	298	13	necessary	necessary	ADJ
easat-11494	298	14	to	to	PART
easat-11494	298	15	support	support	VERB
easat-11494	298	16	sra	sra	PROPN
easat-11494	298	17	adoption	adoption	NOUN
easat-11494	298	18	.	.	PUNCT
easat-11494	299	1	even	even	ADV
easat-11494	299	2	strong	strong	ADJ
easat-11494	299	3	regulations	regulation	NOUN
easat-11494	299	4	and	and	CCONJ
easat-11494	299	5	managerial	managerial	ADJ
easat-11494	299	6	support	support	NOUN
easat-11494	299	7	can	can	AUX
easat-11494	299	8	not	not	PART
easat-11494	299	9	translate	translate	VERB
easat-11494	299	10	into	into	ADP
easat-11494	299	11	highquality	highquality	NOUN
easat-11494	299	12	sra	sra	PROPN
easat-11494	299	13	systems	system	NOUN
easat-11494	299	14	without	without	ADP
easat-11494	299	15	competent	competent	ADJ
easat-11494	299	16	technical	technical	ADJ
easat-11494	299	17	personnel	personnel	NOUN
easat-11494	299	18	.	.	PUNCT
easat-11494	300	1	this	this	PRON
easat-11494	300	2	highlights	highlight	VERB
easat-11494	300	3	a	a	DET
easat-11494	300	4	practical	practical	ADJ
easat-11494	300	5	gap	gap	NOUN
easat-11494	300	6	that	that	PRON
easat-11494	300	7	must	must	AUX
easat-11494	300	8	be	be	AUX
easat-11494	300	9	addressed	address	VERB
easat-11494	300	10	for	for	SCONJ
easat-11494	300	11	sra	sra	PROPN
easat-11494	300	12	to	to	PART
easat-11494	300	13	contribute	contribute	VERB
easat-11494	300	14	meaningfully	meaningfully	ADV
easat-11494	300	15	to	to	ADP
easat-11494	300	16	sustainable	sustainable	ADJ
easat-11494	300	17	development	development	NOUN
easat-11494	300	18	goals	goal	NOUN
easat-11494	300	19	.	.	PUNCT
easat-11494	301	1	6	6	X
easat-11494	301	2	.	.	X
easat-11494	301	3	implications	implication	NOUN
easat-11494	301	4	6.1	6.1	NUM
easat-11494	301	5	.	.	PUNCT
easat-11494	302	1	theoretical	theoretical	ADJ
easat-11494	302	2	implications	implication	NOUN
easat-11494	302	3	this	this	DET
easat-11494	302	4	study	study	NOUN
easat-11494	302	5	offers	offer	VERB
easat-11494	302	6	several	several	ADJ
easat-11494	302	7	theoretical	theoretical	ADJ
easat-11494	302	8	contributions	contribution	NOUN
easat-11494	302	9	that	that	PRON
easat-11494	302	10	enrich	enrich	VERB
easat-11494	302	11	contemporary	contemporary	ADJ
easat-11494	302	12	debates	debate	NOUN
easat-11494	302	13	on	on	ADP
easat-11494	302	14	sustainability	sustainability	NOUN
easat-11494	302	15	accounting	accounting	NOUN
easat-11494	302	16	.	.	PUNCT
easat-11494	303	1	first	first	ADV
easat-11494	303	2	,	,	PUNCT
easat-11494	303	3	by	by	ADP
easat-11494	303	4	integrating	integrate	VERB
easat-11494	303	5	institutional	institutional	ADJ
easat-11494	303	6	theory	theory	NOUN
easat-11494	303	7	,	,	PUNCT
easat-11494	303	8	stakeholder	stakeholder	NOUN
easat-11494	303	9	theory	theory	NOUN
easat-11494	303	10	,	,	PUNCT
easat-11494	303	11	and	and	CCONJ
easat-11494	303	12	contingency	contingency	NOUN
easat-11494	303	13	theory	theory	NOUN
easat-11494	303	14	,	,	PUNCT
easat-11494	303	15	the	the	DET
easat-11494	303	16	research	research	NOUN
easat-11494	303	17	provides	provide	VERB
easat-11494	303	18	a	a	DET
easat-11494	303	19	comprehensive	comprehensive	ADJ
easat-11494	303	20	explanatory	explanatory	ADJ
easat-11494	303	21	framework	framework	NOUN
easat-11494	303	22	illustrating	illustrate	VERB
easat-11494	303	23	how	how	SCONJ
easat-11494	303	24	coercive	coercive	ADJ
easat-11494	303	25	regulatory	regulatory	ADJ
easat-11494	303	26	pressures	pressure	NOUN
easat-11494	303	27	,	,	PUNCT
easat-11494	303	28	managerial	managerial	ADJ
easat-11494	303	29	cognition	cognition	NOUN
easat-11494	303	30	,	,	PUNCT
easat-11494	303	31	and	and	CCONJ
easat-11494	303	32	organizational	organizational	ADJ
easat-11494	303	33	characteristics	characteristic	NOUN
easat-11494	303	34	collectively	collectively	ADV
easat-11494	303	35	shape	shape	VERB
easat-11494	303	36	sra	sra	NOUN
easat-11494	303	37	adoption	adoption	NOUN
easat-11494	303	38	.	.	PUNCT
easat-11494	304	1	rather	rather	ADV
easat-11494	304	2	than	than	ADP
easat-11494	304	3	examining	examine	VERB
easat-11494	304	4	determinants	determinant	NOUN
easat-11494	304	5	in	in	ADP
easat-11494	304	6	isolation	isolation	NOUN
easat-11494	304	7	,	,	PUNCT
easat-11494	304	8	the	the	DET
easat-11494	304	9	study	study	NOUN
easat-11494	304	10	demonstrates	demonstrate	VERB
easat-11494	304	11	how	how	SCONJ
easat-11494	304	12	external	external	ADJ
easat-11494	304	13	mandates	mandate	NOUN
easat-11494	304	14	interact	interact	VERB
easat-11494	304	15	with	with	ADP
easat-11494	304	16	internal	internal	ADJ
easat-11494	304	17	readiness	readiness	NOUN
easat-11494	304	18	to	to	PART
easat-11494	304	19	influence	influence	VERB
easat-11494	304	20	accounting	accounting	NOUN
easat-11494	304	21	reform	reform	NOUN
easat-11494	304	22	in	in	ADP
easat-11494	304	23	environmentally	environmentally	ADV
easat-11494	304	24	intensive	intensive	ADJ
easat-11494	304	25	industries	industry	NOUN
easat-11494	304	26	.	.	PUNCT
easat-11494	305	1	second	second	ADJ
easat-11494	305	2	,	,	PUNCT
easat-11494	305	3	the	the	DET
easat-11494	305	4	results	result	NOUN
easat-11494	305	5	contribute	contribute	VERB
easat-11494	305	6	sector	sector	NOUN
easat-11494	305	7	-	-	PUNCT
easat-11494	305	8	specific	specific	ADJ
easat-11494	305	9	insights	insight	NOUN
easat-11494	305	10	to	to	ADP
easat-11494	305	11	a	a	DET
easat-11494	305	12	literature	literature	NOUN
easat-11494	305	13	base	base	NOUN
easat-11494	305	14	that	that	PRON
easat-11494	305	15	remains	remain	VERB
easat-11494	305	16	largely	largely	ADV
easat-11494	305	17	focused	focus	VERB
easat-11494	305	18	on	on	ADP
easat-11494	305	19	manufacturing	manufacturing	NOUN
easat-11494	305	20	and	and	CCONJ
easat-11494	305	21	service	service	NOUN
easat-11494	305	22	firms	firm	NOUN
easat-11494	305	23	.	.	PUNCT
easat-11494	306	1	the	the	DET
easat-11494	306	2	coal	coal	NOUN
easat-11494	306	3	mining	mining	NOUN
easat-11494	306	4	context	context	NOUN
easat-11494	306	5	,	,	PUNCT
easat-11494	306	6	characterized	characterize	VERB
easat-11494	306	7	by	by	ADP
easat-11494	306	8	high	high	ADJ
easat-11494	306	9	ecological	ecological	ADJ
easat-11494	306	10	exposure	exposure	NOUN
easat-11494	306	11	and	and	CCONJ
easat-11494	306	12	strong	strong	ADJ
easat-11494	306	13	state	state	NOUN
easat-11494	306	14	oversight	oversight	NOUN
easat-11494	306	15	,	,	PUNCT
easat-11494	306	16	provides	provide	VERB
easat-11494	306	17	a	a	DET
easat-11494	306	18	unique	unique	ADJ
easat-11494	306	19	testing	testing	NOUN
easat-11494	306	20	ground	ground	NOUN
easat-11494	306	21	that	that	PRON
easat-11494	306	22	reveals	reveal	VERB
easat-11494	306	23	how	how	SCONJ
easat-11494	306	24	sra	sra	PROPN
easat-11494	306	25	functions	function	NOUN
easat-11494	306	26	under	under	ADP
easat-11494	306	27	conditions	condition	NOUN
easat-11494	306	28	of	of	ADP
easat-11494	306	29	heightened	heightened	ADJ
easat-11494	306	30	regulatory	regulatory	ADJ
easat-11494	306	31	scrutiny	scrutiny	NOUN
easat-11494	306	32	.	.	PUNCT
easat-11494	307	1	this	this	PRON
easat-11494	307	2	extends	extend	VERB
easat-11494	307	3	the	the	DET
easat-11494	307	4	theoretical	theoretical	ADJ
easat-11494	307	5	understanding	understanding	NOUN
easat-11494	307	6	of	of	ADP
easat-11494	307	7	sustainability	sustainability	NOUN
easat-11494	307	8	accounting	account	VERB
easat-11494	307	9	within	within	ADP
easat-11494	307	10	extractive	extractive	ADJ
easat-11494	307	11	industries	industry	NOUN
easat-11494	307	12	,	,	PUNCT
easat-11494	307	13	a	a	DET
easat-11494	307	14	comparatively	comparatively	ADV
easat-11494	307	15	understudied	understudied	ADJ
easat-11494	307	16	sector	sector	NOUN
easat-11494	307	17	.	.	PUNCT
easat-11494	308	1	third	third	ADJ
easat-11494	308	2	,	,	PUNCT
easat-11494	308	3	the	the	DET
easat-11494	308	4	study	study	NOUN
easat-11494	308	5	deepens	deepen	VERB
easat-11494	308	6	contextual	contextual	ADJ
easat-11494	308	7	understanding	understanding	NOUN
easat-11494	308	8	of	of	ADP
easat-11494	308	9	emerging	emerge	VERB
easat-11494	308	10	markets	market	NOUN
easat-11494	308	11	by	by	ADP
easat-11494	308	12	showing	show	VERB
easat-11494	308	13	how	how	SCONJ
easat-11494	308	14	vietnam	vietnam	PROPN
easat-11494	308	15	’s	’s	PART
easat-11494	308	16	institutional	institutional	ADJ
easat-11494	308	17	transition	transition	NOUN
easat-11494	308	18	toward	toward	ADP
easat-11494	308	19	green	green	ADJ
easat-11494	308	20	growth	growth	NOUN
easat-11494	308	21	alters	alter	VERB
easat-11494	308	22	the	the	DET
easat-11494	308	23	drivers	driver	NOUN
easat-11494	308	24	of	of	ADP
easat-11494	308	25	sra	sra	PROPN
easat-11494	308	26	adoption	adoption	NOUN
easat-11494	308	27	.	.	PUNCT
easat-11494	309	1	as	as	SCONJ
easat-11494	309	2	environmental	environmental	ADJ
easat-11494	309	3	governance	governance	NOUN
easat-11494	309	4	strengthens	strengthen	VERB
easat-11494	309	5	,	,	PUNCT
easat-11494	309	6	the	the	DET
easat-11494	309	7	relative	relative	ADJ
easat-11494	309	8	importance	importance	NOUN
easat-11494	309	9	of	of	ADP
easat-11494	309	10	coercive	coercive	ADJ
easat-11494	309	11	pressure	pressure	NOUN
easat-11494	309	12	,	,	PUNCT
easat-11494	309	13	managerial	managerial	ADJ
easat-11494	309	14	interpretation	interpretation	NOUN
easat-11494	309	15	,	,	PUNCT
easat-11494	309	16	and	and	CCONJ
easat-11494	309	17	technical	technical	ADJ
easat-11494	309	18	capabilities	capability	NOUN
easat-11494	309	19	shifts	shift	NOUN
easat-11494	309	20	,	,	PUNCT
easat-11494	309	21	illustrating	illustrate	VERB
easat-11494	309	22	the	the	DET
easat-11494	309	23	dynamic	dynamic	ADJ
easat-11494	309	24	interplay	interplay	NOUN
easat-11494	309	25	between	between	ADP
easat-11494	309	26	institutional	institutional	ADJ
easat-11494	309	27	evolution	evolution	NOUN
easat-11494	309	28	and	and	CCONJ
easat-11494	309	29	organizational	organizational	ADJ
easat-11494	309	30	behavior	behavior	NOUN
easat-11494	309	31	.	.	PUNCT
easat-11494	310	1	finally	finally	ADV
easat-11494	310	2	,	,	PUNCT
easat-11494	310	3	the	the	DET
easat-11494	310	4	empirical	empirical	ADJ
easat-11494	310	5	validation	validation	NOUN
easat-11494	310	6	of	of	ADP
easat-11494	310	7	managerial	managerial	ADJ
easat-11494	310	8	perception	perception	NOUN
easat-11494	310	9	and	and	CCONJ
easat-11494	310	10	accountant	accountant	NOUN
easat-11494	310	11	qualifications	qualification	NOUN
easat-11494	310	12	as	as	ADP
easat-11494	310	13	significant	significant	ADJ
easat-11494	310	14	predictors	predictor	NOUN
easat-11494	310	15	adds	add	VERB
easat-11494	310	16	depth	depth	NOUN
easat-11494	310	17	to	to	ADP
easat-11494	310	18	behavioral	behavioral	ADJ
easat-11494	310	19	and	and	CCONJ
easat-11494	310	20	human	human	ADJ
easat-11494	310	21	capital	capital	NOUN
easat-11494	310	22	perspectives	perspective	NOUN
easat-11494	310	23	within	within	ADP
easat-11494	310	24	sustainability	sustainability	NOUN
easat-11494	310	25	accounting	accounting	NOUN
easat-11494	310	26	research	research	NOUN
easat-11494	310	27	.	.	PUNCT
easat-11494	311	1	these	these	DET
easat-11494	311	2	findings	finding	NOUN
easat-11494	311	3	highlight	highlight	VERB
easat-11494	311	4	that	that	SCONJ
easat-11494	311	5	sra	sra	PROPN
easat-11494	311	6	implementation	implementation	NOUN
easat-11494	311	7	is	be	AUX
easat-11494	311	8	shaped	shape	VERB
easat-11494	311	9	not	not	PART
easat-11494	311	10	only	only	ADV
easat-11494	311	11	by	by	ADP
easat-11494	311	12	regulations	regulation	NOUN
easat-11494	311	13	and	and	CCONJ
easat-11494	311	14	structures	structure	NOUN
easat-11494	311	15	but	but	CCONJ
easat-11494	311	16	also	also	ADV
easat-11494	311	17	by	by	ADP
easat-11494	311	18	cognitive	cognitive	ADJ
easat-11494	311	19	orientations	orientation	NOUN
easat-11494	311	20	and	and	CCONJ
easat-11494	311	21	technical	technical	ADJ
easat-11494	311	22	competencies	competency	NOUN
easat-11494	311	23	.	.	PUNCT
easat-11494	312	1	6.2	6.2	NUM
easat-11494	312	2	.	.	PUNCT
easat-11494	313	1	practical	practical	ADJ
easat-11494	313	2	implications	implication	NOUN
easat-11494	313	3	for	for	ADP
easat-11494	313	4	enterprise	enterprise	NOUN
easat-11494	313	5	managers	manager	NOUN
easat-11494	313	6	the	the	DET
easat-11494	313	7	findings	finding	NOUN
easat-11494	313	8	carry	carry	VERB
easat-11494	313	9	important	important	ADJ
easat-11494	313	10	lessons	lesson	NOUN
easat-11494	313	11	for	for	ADP
easat-11494	313	12	enterprise	enterprise	NOUN
easat-11494	313	13	managers	manager	NOUN
easat-11494	313	14	operating	operate	VERB
easat-11494	313	15	in	in	ADP
easat-11494	313	16	environmentally	environmentally	ADV
easat-11494	313	17	sensitive	sensitive	ADJ
easat-11494	313	18	industries	industry	NOUN
easat-11494	313	19	.	.	PUNCT
easat-11494	314	1	sra	sra	PROPN
easat-11494	314	2	should	should	AUX
easat-11494	314	3	be	be	AUX
easat-11494	314	4	regarded	regard	VERB
easat-11494	314	5	not	not	PART
easat-11494	314	6	solely	solely	ADV
easat-11494	314	7	as	as	ADP
easat-11494	314	8	a	a	DET
easat-11494	314	9	compliance	compliance	NOUN
easat-11494	314	10	requirement	requirement	NOUN
easat-11494	314	11	but	but	CCONJ
easat-11494	314	12	as	as	ADP
easat-11494	314	13	a	a	DET
easat-11494	314	14	strategic	strategic	ADJ
easat-11494	314	15	instrument	instrument	NOUN
easat-11494	314	16	capable	capable	ADJ
easat-11494	314	17	of	of	ADP
easat-11494	314	18	enhancing	enhance	VERB
easat-11494	314	19	risk	risk	NOUN
easat-11494	314	20	management	management	NOUN
easat-11494	314	21	,	,	PUNCT
easat-11494	314	22	operational	operational	ADJ
easat-11494	314	23	efficiency	efficiency	NOUN
easat-11494	314	24	,	,	PUNCT
easat-11494	314	25	and	and	CCONJ
easat-11494	314	26	stakeholder	stakeholder	NOUN
easat-11494	314	27	credibility	credibility	NOUN
easat-11494	314	28	.	.	PUNCT
easat-11494	315	1	integrating	integrate	VERB
easat-11494	315	2	sra	sra	PROPN
easat-11494	315	3	into	into	ADP
easat-11494	315	4	routine	routine	ADJ
easat-11494	315	5	planning	planning	NOUN
easat-11494	315	6	and	and	CCONJ
easat-11494	315	7	performance	performance	NOUN
easat-11494	315	8	evaluation	evaluation	NOUN
easat-11494	315	9	can	can	AUX
easat-11494	315	10	strengthen	strengthen	VERB
easat-11494	315	11	an	an	DET
easat-11494	315	12	enterprise	enterprise	NOUN
easat-11494	315	13	’s	’s	PART
easat-11494	315	14	89	89	NUM
easat-11494	315	15	edelweiss	edelweiss	PROPN
easat-11494	315	16	applied	apply	VERB
easat-11494	315	17	science	science	NOUN
easat-11494	315	18	and	and	CCONJ
easat-11494	315	19	technology	technology	NOUN
easat-11494	315	20	issn	issn	PROPN
easat-11494	315	21	:	:	PUNCT
easat-11494	315	22	2576	2576	NUM
easat-11494	315	23	-	-	SYM
easat-11494	315	24	8484	8484	NUM
easat-11494	315	25	vol	vol	NOUN
easat-11494	315	26	.	.	PROPN
easat-11494	316	1	10	10	NUM
easat-11494	316	2	,	,	PUNCT
easat-11494	316	3	no	no	INTJ
easat-11494	316	4	.	.	NOUN
easat-11494	316	5	1	1	NUM
easat-11494	316	6	:	:	PUNCT
easat-11494	316	7	77	77	NUM
easat-11494	316	8	-	-	SYM
easat-11494	316	9	92	92	NUM
easat-11494	316	10	,	,	PUNCT
easat-11494	316	11	2026	2026	NUM
easat-11494	316	12	doi	doi	NOUN
easat-11494	316	13	:	:	PUNCT
easat-11494	316	14	10.55214/2576	10.55214/2576	NUM
easat-11494	316	15	-	-	PUNCT
easat-11494	316	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	316	17	©	©	PROPN
easat-11494	316	18	2026	2026	NUM
easat-11494	316	19	by	by	ADP
easat-11494	316	20	the	the	DET
easat-11494	316	21	authors	author	NOUN
easat-11494	316	22	;	;	PUNCT
easat-11494	316	23	licensee	licensee	PROPN
easat-11494	316	24	learning	learning	NOUN
easat-11494	316	25	gate	gate	VERB
easat-11494	316	26	adaptive	adaptive	ADJ
easat-11494	316	27	capacity	capacity	NOUN
easat-11494	316	28	,	,	PUNCT
easat-11494	316	29	particularly	particularly	ADV
easat-11494	316	30	as	as	SCONJ
easat-11494	316	31	global	global	ADJ
easat-11494	316	32	supply	supply	NOUN
easat-11494	316	33	chains	chain	NOUN
easat-11494	316	34	and	and	CCONJ
easat-11494	316	35	financial	financial	ADJ
easat-11494	316	36	markets	market	NOUN
easat-11494	316	37	place	place	VERB
easat-11494	316	38	increasing	increase	VERB
easat-11494	316	39	emphasis	emphasis	NOUN
easat-11494	316	40	on	on	ADP
easat-11494	316	41	esg	esg	NOUN
easat-11494	316	42	performance	performance	NOUN
easat-11494	316	43	.	.	PUNCT
easat-11494	317	1	to	to	PART
easat-11494	317	2	support	support	VERB
easat-11494	317	3	this	this	DET
easat-11494	317	4	strategic	strategic	ADJ
easat-11494	317	5	shift	shift	NOUN
easat-11494	317	6	,	,	PUNCT
easat-11494	317	7	managers	manager	NOUN
easat-11494	317	8	should	should	AUX
easat-11494	317	9	invest	invest	VERB
easat-11494	317	10	in	in	ADP
easat-11494	317	11	robust	robust	ADJ
easat-11494	317	12	environmental	environmental	ADJ
easat-11494	317	13	cost	cost	NOUN
easat-11494	317	14	management	management	NOUN
easat-11494	317	15	systems	system	NOUN
easat-11494	317	16	that	that	PRON
easat-11494	317	17	improve	improve	VERB
easat-11494	317	18	visibility	visibility	NOUN
easat-11494	317	19	into	into	ADP
easat-11494	317	20	environmental	environmental	ADJ
easat-11494	317	21	impacts	impact	NOUN
easat-11494	317	22	and	and	CCONJ
easat-11494	317	23	generate	generate	VERB
easat-11494	317	24	more	more	ADV
easat-11494	317	25	reliable	reliable	ADJ
easat-11494	317	26	information	information	NOUN
easat-11494	317	27	for	for	ADP
easat-11494	317	28	decision	decision	NOUN
easat-11494	317	29	-	-	PUNCT
easat-11494	317	30	making	making	NOUN
easat-11494	317	31	.	.	PUNCT
easat-11494	318	1	enhancing	enhance	VERB
easat-11494	318	2	managerial	managerial	ADJ
easat-11494	318	3	awareness	awareness	NOUN
easat-11494	318	4	through	through	ADP
easat-11494	318	5	targeted	target	VERB
easat-11494	318	6	training	training	NOUN
easat-11494	318	7	can	can	AUX
easat-11494	318	8	also	also	ADV
easat-11494	318	9	shift	shift	VERB
easat-11494	318	10	perceptions	perception	NOUN
easat-11494	318	11	of	of	ADP
easat-11494	318	12	sra	sra	PROPN
easat-11494	318	13	from	from	ADP
easat-11494	318	14	a	a	DET
easat-11494	318	15	regulatory	regulatory	ADJ
easat-11494	318	16	burden	burden	NOUN
easat-11494	318	17	to	to	ADP
easat-11494	318	18	an	an	DET
easat-11494	318	19	opportunity	opportunity	NOUN
easat-11494	318	20	for	for	ADP
easat-11494	318	21	value	value	NOUN
easat-11494	318	22	creation	creation	NOUN
easat-11494	318	23	.	.	PUNCT
easat-11494	319	1	furthermore	furthermore	ADV
easat-11494	319	2	,	,	PUNCT
easat-11494	319	3	improving	improve	VERB
easat-11494	319	4	collaboration	collaboration	NOUN
easat-11494	319	5	among	among	ADP
easat-11494	319	6	accounting	accounting	NOUN
easat-11494	319	7	,	,	PUNCT
easat-11494	319	8	environmental	environmental	ADJ
easat-11494	319	9	,	,	PUNCT
easat-11494	319	10	and	and	CCONJ
easat-11494	319	11	operational	operational	ADJ
easat-11494	319	12	departments	department	NOUN
easat-11494	319	13	can	can	AUX
easat-11494	319	14	facilitate	facilitate	VERB
easat-11494	319	15	an	an	DET
easat-11494	319	16	institutionalized	institutionalized	ADJ
easat-11494	319	17	approach	approach	NOUN
easat-11494	319	18	to	to	ADP
easat-11494	319	19	sustainability	sustainability	NOUN
easat-11494	319	20	practices	practice	NOUN
easat-11494	319	21	within	within	ADP
easat-11494	319	22	the	the	DET
easat-11494	319	23	organization	organization	NOUN
easat-11494	319	24	.	.	PUNCT
easat-11494	320	1	6.3	6.3	NUM
easat-11494	320	2	.	.	PUNCT
easat-11494	320	3	implications	implication	NOUN
easat-11494	320	4	for	for	ADP
easat-11494	320	5	policymakers	policymaker	NOUN
easat-11494	320	6	and	and	CCONJ
easat-11494	320	7	regulators	regulator	NOUN
easat-11494	320	8	the	the	DET
easat-11494	320	9	decisive	decisive	ADJ
easat-11494	320	10	influence	influence	NOUN
easat-11494	320	11	of	of	ADP
easat-11494	320	12	the	the	DET
easat-11494	320	13	legal	legal	ADJ
easat-11494	320	14	framework	framework	NOUN
easat-11494	320	15	underscores	underscore	VERB
easat-11494	320	16	the	the	DET
easat-11494	320	17	critical	critical	ADJ
easat-11494	320	18	role	role	NOUN
easat-11494	320	19	of	of	ADP
easat-11494	320	20	government	government	NOUN
easat-11494	320	21	in	in	ADP
easat-11494	320	22	driving	drive	VERB
easat-11494	320	23	sra	sra	PROPN
easat-11494	320	24	adoption	adoption	NOUN
easat-11494	320	25	in	in	ADP
easat-11494	320	26	state	state	NOUN
easat-11494	320	27	-	-	PUNCT
easat-11494	320	28	influenced	influence	VERB
easat-11494	320	29	sectors	sector	NOUN
easat-11494	320	30	.	.	PUNCT
easat-11494	321	1	policymakers	policymaker	NOUN
easat-11494	321	2	should	should	AUX
easat-11494	321	3	continue	continue	VERB
easat-11494	321	4	strengthening	strengthen	VERB
easat-11494	321	5	and	and	CCONJ
easat-11494	321	6	harmonizing	harmonize	VERB
easat-11494	321	7	environmental	environmental	ADJ
easat-11494	321	8	reporting	reporting	NOUN
easat-11494	321	9	,	,	PUNCT
easat-11494	321	10	responsibility	responsibility	NOUN
easat-11494	321	11	accounting	accounting	NOUN
easat-11494	321	12	,	,	PUNCT
easat-11494	321	13	and	and	CCONJ
easat-11494	321	14	sustainability	sustainability	NOUN
easat-11494	321	15	disclosure	disclosure	NOUN
easat-11494	321	16	regulations	regulation	NOUN
easat-11494	321	17	to	to	PART
easat-11494	321	18	provide	provide	VERB
easat-11494	321	19	clearer	clear	ADJ
easat-11494	321	20	and	and	CCONJ
easat-11494	321	21	more	more	ADV
easat-11494	321	22	enforceable	enforceable	ADJ
easat-11494	321	23	expectations	expectation	NOUN
easat-11494	321	24	for	for	ADP
easat-11494	321	25	enterprises	enterprise	NOUN
easat-11494	321	26	.	.	PUNCT
easat-11494	322	1	developing	develop	VERB
easat-11494	322	2	sector	sector	NOUN
easat-11494	322	3	-	-	PUNCT
easat-11494	322	4	specific	specific	ADJ
easat-11494	322	5	guidelines	guideline	NOUN
easat-11494	322	6	for	for	ADP
easat-11494	322	7	extractive	extractive	ADJ
easat-11494	322	8	industries	industry	NOUN
easat-11494	322	9	would	would	AUX
easat-11494	322	10	further	far	ADV
easat-11494	322	11	support	support	VERB
easat-11494	322	12	more	more	ADV
easat-11494	322	13	consistent	consistent	ADJ
easat-11494	322	14	and	and	CCONJ
easat-11494	322	15	meaningful	meaningful	ADJ
easat-11494	322	16	sra	sra	NOUN
easat-11494	322	17	practices	practice	NOUN
easat-11494	322	18	.	.	PUNCT
easat-11494	323	1	in	in	ADP
easat-11494	323	2	addition	addition	NOUN
easat-11494	323	3	,	,	PUNCT
easat-11494	323	4	enhancing	enhance	VERB
easat-11494	323	5	enforcement	enforcement	NOUN
easat-11494	323	6	mechanisms	mechanism	NOUN
easat-11494	323	7	through	through	ADP
easat-11494	323	8	inspections	inspection	NOUN
easat-11494	323	9	,	,	PUNCT
easat-11494	323	10	audits	audits	NOUN
easat-11494	323	11	,	,	PUNCT
easat-11494	323	12	and	and	CCONJ
easat-11494	323	13	compliance	compliance	NOUN
easat-11494	323	14	monitoring	monitoring	NOUN
easat-11494	323	15	can	can	AUX
easat-11494	323	16	reinforce	reinforce	VERB
easat-11494	323	17	the	the	DET
easat-11494	323	18	credibility	credibility	NOUN
easat-11494	323	19	of	of	ADP
easat-11494	323	20	regulatory	regulatory	ADJ
easat-11494	323	21	requirements	requirement	NOUN
easat-11494	323	22	.	.	PUNCT
easat-11494	324	1	policymakers	policymaker	NOUN
easat-11494	324	2	may	may	AUX
easat-11494	324	3	also	also	ADV
easat-11494	324	4	consider	consider	VERB
easat-11494	324	5	introducing	introduce	VERB
easat-11494	324	6	incentive	incentive	NOUN
easat-11494	324	7	mechanisms	mechanism	NOUN
easat-11494	324	8	such	such	ADJ
easat-11494	324	9	as	as	ADP
easat-11494	324	10	tax	tax	NOUN
easat-11494	324	11	privileges	privilege	NOUN
easat-11494	324	12	,	,	PUNCT
easat-11494	324	13	sustainability	sustainability	NOUN
easat-11494	324	14	recognition	recognition	NOUN
easat-11494	324	15	programs	program	NOUN
easat-11494	324	16	,	,	PUNCT
easat-11494	324	17	and	and	CCONJ
easat-11494	324	18	preferential	preferential	ADJ
easat-11494	324	19	access	access	NOUN
easat-11494	324	20	to	to	ADP
easat-11494	324	21	green	green	ADJ
easat-11494	324	22	financing	financing	NOUN
easat-11494	324	23	to	to	PART
easat-11494	324	24	encourage	encourage	VERB
easat-11494	324	25	enterprises	enterprise	NOUN
easat-11494	324	26	to	to	PART
easat-11494	324	27	adopt	adopt	VERB
easat-11494	324	28	and	and	CCONJ
easat-11494	324	29	maintain	maintain	VERB
easat-11494	324	30	high	high	ADJ
easat-11494	324	31	-	-	PUNCT
easat-11494	324	32	quality	quality	NOUN
easat-11494	324	33	sra	sra	NOUN
easat-11494	324	34	practices	practice	NOUN
easat-11494	324	35	.	.	PUNCT
easat-11494	325	1	these	these	DET
easat-11494	325	2	interventions	intervention	NOUN
easat-11494	325	3	collectively	collectively	ADV
easat-11494	325	4	contribute	contribute	VERB
easat-11494	325	5	to	to	ADP
easat-11494	325	6	more	more	ADV
easat-11494	325	7	accountable	accountable	ADJ
easat-11494	325	8	and	and	CCONJ
easat-11494	325	9	sustainable	sustainable	ADJ
easat-11494	325	10	industrial	industrial	ADJ
easat-11494	325	11	governance	governance	NOUN
easat-11494	325	12	.	.	PUNCT
easat-11494	326	1	6.4	6.4	NUM
easat-11494	326	2	.	.	PUNCT
easat-11494	326	3	implications	implication	NOUN
easat-11494	326	4	for	for	ADP
easat-11494	326	5	professional	professional	ADJ
easat-11494	326	6	accounting	accounting	NOUN
easat-11494	326	7	bodies	body	NOUN
easat-11494	326	8	the	the	DET
easat-11494	326	9	significant	significant	ADJ
easat-11494	326	10	role	role	NOUN
easat-11494	326	11	of	of	ADP
easat-11494	326	12	accountant	accountant	NOUN
easat-11494	326	13	qualifications	qualification	NOUN
easat-11494	326	14	highlights	highlight	NOUN
easat-11494	326	15	the	the	DET
easat-11494	326	16	need	need	NOUN
easat-11494	326	17	for	for	ADP
easat-11494	326	18	professional	professional	ADJ
easat-11494	326	19	bodies	body	NOUN
easat-11494	326	20	,	,	PUNCT
easat-11494	326	21	including	include	VERB
easat-11494	326	22	universities	university	NOUN
easat-11494	326	23	,	,	PUNCT
easat-11494	326	24	accounting	accounting	NOUN
easat-11494	326	25	associations	association	NOUN
easat-11494	326	26	,	,	PUNCT
easat-11494	326	27	and	and	CCONJ
easat-11494	326	28	training	training	NOUN
easat-11494	326	29	organizations	organization	NOUN
easat-11494	326	30	,	,	PUNCT
easat-11494	326	31	to	to	PART
easat-11494	326	32	modernize	modernize	VERB
easat-11494	326	33	curricula	curricula	NOUN
easat-11494	326	34	and	and	CCONJ
easat-11494	326	35	upgrade	upgrade	VERB
easat-11494	326	36	competencies	competency	NOUN
easat-11494	326	37	in	in	ADP
easat-11494	326	38	sustainability	sustainability	NOUN
easat-11494	326	39	accounting	accounting	NOUN
easat-11494	326	40	.	.	PUNCT
easat-11494	327	1	incorporating	incorporate	VERB
easat-11494	327	2	sra	sra	PROPN
easat-11494	327	3	,	,	PUNCT
easat-11494	327	4	environmental	environmental	ADJ
easat-11494	327	5	accounting	accounting	NOUN
easat-11494	327	6	,	,	PUNCT
easat-11494	327	7	and	and	CCONJ
easat-11494	327	8	sustainability	sustainability	NOUN
easat-11494	327	9	reporting	reporting	NOUN
easat-11494	327	10	standards	standard	NOUN
easat-11494	327	11	into	into	ADP
easat-11494	327	12	academic	academic	ADJ
easat-11494	327	13	programs	program	NOUN
easat-11494	327	14	is	be	AUX
easat-11494	327	15	essential	essential	ADJ
easat-11494	327	16	for	for	ADP
easat-11494	327	17	preparing	prepare	VERB
easat-11494	327	18	future	future	ADJ
easat-11494	327	19	professionals	professional	NOUN
easat-11494	327	20	to	to	PART
easat-11494	327	21	meet	meet	VERB
easat-11494	327	22	emerging	emerge	VERB
easat-11494	327	23	industry	industry	NOUN
easat-11494	327	24	expectations	expectation	NOUN
easat-11494	327	25	.	.	PUNCT
easat-11494	328	1	developing	develop	VERB
easat-11494	328	2	specialized	specialized	ADJ
easat-11494	328	3	certification	certification	NOUN
easat-11494	328	4	programs	program	NOUN
easat-11494	328	5	and	and	CCONJ
easat-11494	328	6	executive	executive	ADJ
easat-11494	328	7	training	training	NOUN
easat-11494	328	8	tailored	tailor	VERB
easat-11494	328	9	to	to	ADP
easat-11494	328	10	high	high	ADJ
easat-11494	328	11	-	-	PUNCT
easat-11494	328	12	impact	impact	NOUN
easat-11494	328	13	sectors	sector	NOUN
easat-11494	328	14	such	such	ADJ
easat-11494	328	15	as	as	ADP
easat-11494	328	16	mining	mining	NOUN
easat-11494	328	17	can	can	AUX
easat-11494	328	18	further	far	ADV
easat-11494	328	19	strengthen	strengthen	VERB
easat-11494	328	20	technical	technical	ADJ
easat-11494	328	21	capacity	capacity	NOUN
easat-11494	328	22	.	.	PUNCT
easat-11494	329	1	encouraging	encourage	VERB
easat-11494	329	2	collaboration	collaboration	NOUN
easat-11494	329	3	between	between	ADP
easat-11494	329	4	academia	academia	NOUN
easat-11494	329	5	,	,	PUNCT
easat-11494	329	6	regulators	regulator	NOUN
easat-11494	329	7	,	,	PUNCT
easat-11494	329	8	and	and	CCONJ
easat-11494	329	9	industry	industry	NOUN
easat-11494	329	10	can	can	AUX
easat-11494	329	11	also	also	ADV
easat-11494	329	12	facilitate	facilitate	VERB
easat-11494	329	13	knowledge	knowledge	NOUN
easat-11494	329	14	exchange	exchange	NOUN
easat-11494	329	15	and	and	CCONJ
easat-11494	329	16	accelerate	accelerate	VERB
easat-11494	329	17	the	the	DET
easat-11494	329	18	dissemination	dissemination	NOUN
easat-11494	329	19	of	of	ADP
easat-11494	329	20	best	good	ADJ
easat-11494	329	21	practices	practice	NOUN
easat-11494	329	22	.	.	PUNCT
easat-11494	330	1	these	these	DET
easat-11494	330	2	efforts	effort	NOUN
easat-11494	330	3	collectively	collectively	ADV
easat-11494	330	4	help	help	VERB
easat-11494	330	5	build	build	VERB
easat-11494	330	6	the	the	DET
easat-11494	330	7	human	human	ADJ
easat-11494	330	8	capital	capital	PROPN
easat-11494	330	9	foundation	foundation	NOUN
easat-11494	330	10	required	require	VERB
easat-11494	330	11	for	for	ADP
easat-11494	330	12	transformative	transformative	ADJ
easat-11494	330	13	sustainability	sustainability	NOUN
easat-11494	330	14	practices	practice	NOUN
easat-11494	330	15	across	across	ADP
easat-11494	330	16	the	the	DET
easat-11494	330	17	economy	economy	NOUN
easat-11494	330	18	.	.	PUNCT
easat-11494	331	1	7	7	X
easat-11494	331	2	.	.	X
easat-11494	331	3	conclusion	conclusion	NOUN
easat-11494	331	4	this	this	DET
easat-11494	331	5	study	study	NOUN
easat-11494	331	6	provides	provide	VERB
easat-11494	331	7	an	an	DET
easat-11494	331	8	empirical	empirical	ADJ
easat-11494	331	9	investigation	investigation	NOUN
easat-11494	331	10	into	into	ADP
easat-11494	331	11	the	the	DET
easat-11494	331	12	determinants	determinant	NOUN
easat-11494	331	13	of	of	ADP
easat-11494	331	14	social	social	ADJ
easat-11494	331	15	responsibility	responsibility	NOUN
easat-11494	331	16	accounting	account	VERB
easat-11494	331	17	adoption	adoption	NOUN
easat-11494	331	18	in	in	ADP
easat-11494	331	19	vietnam	vietnam	PROPN
easat-11494	331	20	’s	’s	PART
easat-11494	331	21	coal	coal	NOUN
easat-11494	331	22	mining	mining	NOUN
easat-11494	331	23	enterprises	enterprise	NOUN
easat-11494	331	24	,	,	PUNCT
easat-11494	331	25	offering	offer	VERB
easat-11494	331	26	one	one	NUM
easat-11494	331	27	of	of	ADP
easat-11494	331	28	the	the	DET
easat-11494	331	29	first	first	ADJ
easat-11494	331	30	sector	sector	NOUN
easat-11494	331	31	-	-	PUNCT
easat-11494	331	32	specific	specific	ADJ
easat-11494	331	33	analyses	analysis	NOUN
easat-11494	331	34	within	within	ADP
easat-11494	331	35	an	an	DET
easat-11494	331	36	extractive	extractive	ADJ
easat-11494	331	37	industry	industry	NOUN
easat-11494	331	38	in	in	ADP
easat-11494	331	39	a	a	DET
easat-11494	331	40	developing	develop	VERB
easat-11494	331	41	economy	economy	NOUN
easat-11494	331	42	.	.	PUNCT
easat-11494	332	1	using	use	VERB
easat-11494	332	2	an	an	DET
easat-11494	332	3	integrated	integrate	VERB
easat-11494	332	4	theoretical	theoretical	ADJ
easat-11494	332	5	approach	approach	NOUN
easat-11494	332	6	and	and	CCONJ
easat-11494	332	7	rigorous	rigorous	ADJ
easat-11494	332	8	quantitative	quantitative	ADJ
easat-11494	332	9	methods	method	NOUN
easat-11494	332	10	,	,	PUNCT
easat-11494	332	11	the	the	DET
easat-11494	332	12	study	study	NOUN
easat-11494	332	13	identifies	identify	VERB
easat-11494	332	14	five	five	NUM
easat-11494	332	15	significant	significant	ADJ
easat-11494	332	16	predictors	predictor	NOUN
easat-11494	332	17	of	of	ADP
easat-11494	332	18	sra	sra	PROPN
easat-11494	332	19	adoption	adoption	NOUN
easat-11494	332	20	:	:	PUNCT
easat-11494	332	21	the	the	DET
easat-11494	332	22	legal	legal	ADJ
easat-11494	332	23	framework	framework	NOUN
easat-11494	332	24	,	,	PUNCT
easat-11494	332	25	environmental	environmental	ADJ
easat-11494	332	26	cost	cost	NOUN
easat-11494	332	27	management	management	NOUN
easat-11494	332	28	,	,	PUNCT
easat-11494	332	29	managerial	managerial	ADJ
easat-11494	332	30	perceptions	perception	NOUN
easat-11494	332	31	,	,	PUNCT
easat-11494	332	32	business	business	NOUN
easat-11494	332	33	characteristics	characteristic	NOUN
easat-11494	332	34	,	,	PUNCT
easat-11494	332	35	and	and	CCONJ
easat-11494	332	36	accountant	accountant	NOUN
easat-11494	332	37	qualifications	qualification	NOUN
easat-11494	332	38	.	.	PUNCT
easat-11494	333	1	among	among	ADP
easat-11494	333	2	these	these	PRON
easat-11494	333	3	,	,	PUNCT
easat-11494	333	4	regulatory	regulatory	ADJ
easat-11494	333	5	pressure	pressure	NOUN
easat-11494	333	6	exerts	exert	VERB
easat-11494	333	7	the	the	DET
easat-11494	333	8	strongest	strong	ADJ
easat-11494	333	9	influence	influence	NOUN
easat-11494	333	10	,	,	PUNCT
easat-11494	333	11	underscoring	underscore	VERB
easat-11494	333	12	the	the	DET
easat-11494	333	13	central	central	ADJ
easat-11494	333	14	role	role	NOUN
easat-11494	333	15	of	of	ADP
easat-11494	333	16	the	the	DET
easat-11494	333	17	institutional	institutional	ADJ
easat-11494	333	18	environment	environment	NOUN
easat-11494	333	19	in	in	ADP
easat-11494	333	20	shaping	shape	VERB
easat-11494	333	21	organizational	organizational	ADJ
easat-11494	333	22	behavior	behavior	NOUN
easat-11494	333	23	in	in	ADP
easat-11494	333	24	state	state	NOUN
easat-11494	333	25	-	-	PUNCT
easat-11494	333	26	linked	link	VERB
easat-11494	333	27	industries	industry	NOUN
easat-11494	333	28	.	.	PUNCT
easat-11494	334	1	environmental	environmental	ADJ
easat-11494	334	2	cost	cost	NOUN
easat-11494	334	3	management	management	NOUN
easat-11494	334	4	and	and	CCONJ
easat-11494	334	5	managerial	managerial	ADJ
easat-11494	334	6	cognition	cognition	NOUN
easat-11494	334	7	act	act	NOUN
easat-11494	334	8	as	as	ADP
easat-11494	334	9	strategic	strategic	ADJ
easat-11494	334	10	enablers	enabler	NOUN
easat-11494	334	11	that	that	PRON
easat-11494	334	12	support	support	VERB
easat-11494	334	13	substantive	substantive	ADJ
easat-11494	334	14	adoption	adoption	NOUN
easat-11494	334	15	,	,	PUNCT
easat-11494	334	16	while	while	SCONJ
easat-11494	334	17	enterprise	enterprise	NOUN
easat-11494	334	18	characteristics	characteristic	NOUN
easat-11494	334	19	and	and	CCONJ
easat-11494	334	20	human	human	ADJ
easat-11494	334	21	capital	capital	NOUN
easat-11494	334	22	determine	determine	VERB
easat-11494	334	23	the	the	DET
easat-11494	334	24	capacity	capacity	NOUN
easat-11494	334	25	for	for	ADP
easat-11494	334	26	effective	effective	ADJ
easat-11494	334	27	implementation	implementation	NOUN
easat-11494	334	28	.	.	PUNCT
easat-11494	335	1	the	the	DET
easat-11494	335	2	study	study	NOUN
easat-11494	335	3	advances	advance	VERB
easat-11494	335	4	the	the	DET
easat-11494	335	5	literature	literature	NOUN
easat-11494	335	6	by	by	ADP
easat-11494	335	7	expanding	expand	VERB
easat-11494	335	8	theoretical	theoretical	ADJ
easat-11494	335	9	applications	application	NOUN
easat-11494	335	10	to	to	ADP
easat-11494	335	11	the	the	DET
easat-11494	335	12	extractive	extractive	ADJ
easat-11494	335	13	sector	sector	NOUN
easat-11494	335	14	,	,	PUNCT
easat-11494	335	15	providing	provide	VERB
easat-11494	335	16	empirical	empirical	ADJ
easat-11494	335	17	depth	depth	NOUN
easat-11494	335	18	in	in	ADP
easat-11494	335	19	a	a	DET
easat-11494	335	20	high	high	ADJ
easat-11494	335	21	-	-	PUNCT
easat-11494	335	22	impact	impact	NOUN
easat-11494	335	23	industry	industry	NOUN
easat-11494	335	24	,	,	PUNCT
easat-11494	335	25	and	and	CCONJ
easat-11494	335	26	demonstrating	demonstrate	VERB
easat-11494	335	27	how	how	SCONJ
easat-11494	335	28	evolving	evolve	VERB
easat-11494	335	29	institutional	institutional	ADJ
easat-11494	335	30	contexts	context	NOUN
easat-11494	335	31	shape	shape	VERB
easat-11494	335	32	sustainability	sustainability	NOUN
easat-11494	335	33	accounting	accounting	NOUN
easat-11494	335	34	in	in	ADP
easat-11494	335	35	emerging	emerge	VERB
easat-11494	335	36	markets	market	NOUN
easat-11494	335	37	.	.	PUNCT
easat-11494	336	1	future	future	ADJ
easat-11494	336	2	research	research	NOUN
easat-11494	336	3	could	could	AUX
easat-11494	336	4	explore	explore	VERB
easat-11494	336	5	90	90	NUM
easat-11494	336	6	edelweiss	edelweiss	PROPN
easat-11494	336	7	applied	apply	VERB
easat-11494	336	8	science	science	NOUN
easat-11494	336	9	and	and	CCONJ
easat-11494	336	10	technology	technology	NOUN
easat-11494	336	11	issn	issn	PROPN
easat-11494	336	12	:	:	PUNCT
easat-11494	336	13	2576	2576	NUM
easat-11494	336	14	-	-	SYM
easat-11494	336	15	8484	8484	NUM
easat-11494	336	16	vol	vol	NOUN
easat-11494	336	17	.	.	PROPN
easat-11494	337	1	10	10	NUM
easat-11494	337	2	,	,	PUNCT
easat-11494	337	3	no	no	INTJ
easat-11494	337	4	.	.	NOUN
easat-11494	337	5	1	1	NUM
easat-11494	337	6	:	:	PUNCT
easat-11494	337	7	77	77	NUM
easat-11494	337	8	-	-	SYM
easat-11494	337	9	92	92	NUM
easat-11494	337	10	,	,	PUNCT
easat-11494	337	11	2026	2026	NUM
easat-11494	337	12	doi	doi	NOUN
easat-11494	337	13	:	:	PUNCT
easat-11494	337	14	10.55214/2576	10.55214/2576	NUM
easat-11494	337	15	-	-	PUNCT
easat-11494	337	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	337	17	©	©	PROPN
easat-11494	337	18	2026	2026	NUM
easat-11494	337	19	by	by	ADP
easat-11494	337	20	the	the	DET
easat-11494	337	21	authors	author	NOUN
easat-11494	337	22	;	;	PUNCT
easat-11494	337	23	licensee	licensee	PROPN
easat-11494	337	24	learning	learning	PROPN
easat-11494	337	25	gate	gate	NOUN
easat-11494	337	26	moderating	moderating	NOUN
easat-11494	337	27	variables	variable	NOUN
easat-11494	337	28	such	such	ADJ
easat-11494	337	29	as	as	ADP
easat-11494	337	30	digital	digital	ADJ
easat-11494	337	31	transformation	transformation	NOUN
easat-11494	337	32	,	,	PUNCT
easat-11494	337	33	corporate	corporate	ADJ
easat-11494	337	34	governance	governance	NOUN
easat-11494	337	35	quality	quality	NOUN
easat-11494	337	36	,	,	PUNCT
easat-11494	337	37	or	or	CCONJ
easat-11494	337	38	political	political	ADJ
easat-11494	337	39	connections	connection	NOUN
easat-11494	337	40	,	,	PUNCT
easat-11494	337	41	as	as	ADV
easat-11494	337	42	well	well	ADV
easat-11494	337	43	as	as	ADP
easat-11494	337	44	employ	employ	NOUN
easat-11494	337	45	longitudinal	longitudinal	ADJ
easat-11494	337	46	or	or	CCONJ
easat-11494	337	47	mixed	mixed	ADJ
easat-11494	337	48	-	-	PUNCT
easat-11494	337	49	method	method	NOUN
easat-11494	337	50	designs	design	NOUN
easat-11494	337	51	to	to	PART
easat-11494	337	52	capture	capture	VERB
easat-11494	337	53	changes	change	NOUN
easat-11494	337	54	over	over	ADP
easat-11494	337	55	time	time	NOUN
easat-11494	337	56	.	.	PUNCT
easat-11494	338	1	overall	overall	ADJ
easat-11494	338	2	,	,	PUNCT
easat-11494	338	3	sra	sra	PROPN
easat-11494	338	4	adoption	adoption	NOUN
easat-11494	338	5	in	in	ADP
easat-11494	338	6	vietnam	vietnam	PROPN
easat-11494	338	7	’s	’s	PART
easat-11494	338	8	coal	coal	NOUN
easat-11494	338	9	sector	sector	NOUN
easat-11494	338	10	represents	represent	VERB
easat-11494	338	11	more	more	ADJ
easat-11494	338	12	than	than	ADP
easat-11494	338	13	a	a	DET
easat-11494	338	14	regulatory	regulatory	ADJ
easat-11494	338	15	requirement	requirement	NOUN
easat-11494	338	16	;	;	PUNCT
easat-11494	338	17	it	it	PRON
easat-11494	338	18	signifies	signify	VERB
easat-11494	338	19	an	an	DET
easat-11494	338	20	essential	essential	ADJ
easat-11494	338	21	step	step	NOUN
easat-11494	338	22	toward	toward	ADP
easat-11494	338	23	responsible	responsible	ADJ
easat-11494	338	24	resource	resource	NOUN
easat-11494	338	25	management	management	NOUN
easat-11494	338	26	,	,	PUNCT
easat-11494	338	27	environmental	environmental	ADJ
easat-11494	338	28	stewardship	stewardship	NOUN
easat-11494	338	29	,	,	PUNCT
easat-11494	338	30	and	and	CCONJ
easat-11494	338	31	alignment	alignment	NOUN
easat-11494	338	32	with	with	ADP
easat-11494	338	33	global	global	ADJ
easat-11494	338	34	sustainability	sustainability	NOUN
easat-11494	338	35	expectations	expectation	NOUN
easat-11494	338	36	.	.	PUNCT
easat-11494	339	1	abbreviations	abbreviation	NOUN
easat-11494	339	2	:	:	PUNCT
easat-11494	339	3	abbreviation	abbreviation	NOUN
easat-11494	339	4	full	full	ADJ
easat-11494	339	5	term	term	NOUN
easat-11494	339	6	asra	asra	NOUN
easat-11494	339	7	application	application	NOUN
easat-11494	339	8	/	/	SYM
easat-11494	339	9	adoption	adoption	NOUN
easat-11494	339	10	of	of	ADP
easat-11494	339	11	social	social	ADJ
easat-11494	339	12	responsibility	responsibility	NOUN
easat-11494	339	13	accounting	account	VERB
easat-11494	339	14	bc	bc	PROPN
easat-11494	339	15	business	business	PROPN
easat-11494	339	16	characteristics	characteristics	PROPN
easat-11494	339	17	csr	csr	X
easat-11494	339	18	corporate	corporate	ADJ
easat-11494	339	19	social	social	ADJ
easat-11494	339	20	responsibility	responsibility	NOUN
easat-11494	339	21	ecm	ecm	PROPN
easat-11494	339	22	environmental	environmental	PROPN
easat-11494	339	23	cost	cost	NOUN
easat-11494	339	24	management	management	NOUN
easat-11494	339	25	efa	efa	PROPN
easat-11494	339	26	exploratory	exploratory	ADJ
easat-11494	339	27	factor	factor	NOUN
easat-11494	339	28	analysis	analysis	NOUN
easat-11494	339	29	esg	esg	PROPN
easat-11494	339	30	environmental	environmental	ADJ
easat-11494	339	31	–	–	PUNCT
easat-11494	339	32	social	social	ADJ
easat-11494	339	33	–	–	PUNCT
easat-11494	339	34	governance	governance	NOUN
easat-11494	339	35	kmo	kmo	PROPN
easat-11494	339	36	kaiser	kaiser	PROPN
easat-11494	339	37	–	–	PUNCT
easat-11494	339	38	meyer	meyer	PROPN
easat-11494	339	39	–	–	PUNCT
easat-11494	339	40	olkin	olkin	NOUN
easat-11494	339	41	measure	measure	NOUN
easat-11494	339	42	of	of	ADP
easat-11494	339	43	sampling	sample	VERB
easat-11494	339	44	adequacy	adequacy	NOUN
easat-11494	339	45	lf	lf	ADP
easat-11494	339	46	legal	legal	ADJ
easat-11494	339	47	framework	framework	NOUN
easat-11494	339	48	pb	pb	ADP
easat-11494	339	49	perceptions	perception	NOUN
easat-11494	339	50	of	of	ADP
easat-11494	339	51	business	business	NOUN
easat-11494	339	52	managers	manager	NOUN
easat-11494	339	53	qa	qa	PROPN
easat-11494	339	54	qualifications	qualification	NOUN
easat-11494	339	55	of	of	ADP
easat-11494	339	56	accountants	accountant	NOUN
easat-11494	339	57	seaar	seaar	NOUN
easat-11494	339	58	social	social	ADJ
easat-11494	339	59	and	and	CCONJ
easat-11494	339	60	environmental	environmental	ADJ
easat-11494	339	61	accounting	accounting	NOUN
easat-11494	339	62	,	,	PUNCT
easat-11494	339	63	auditing	auditing	NOUN
easat-11494	339	64	and	and	CCONJ
easat-11494	339	65	reporting	report	VERB
easat-11494	339	66	spss	spss	ADJ
easat-11494	339	67	statistical	statistical	ADJ
easat-11494	339	68	package	package	NOUN
easat-11494	339	69	for	for	ADP
easat-11494	339	70	the	the	DET
easat-11494	339	71	social	social	PROPN
easat-11494	339	72	sciences	sciences	PROPN
easat-11494	339	73	sra	sra	PROPN
easat-11494	339	74	social	social	ADJ
easat-11494	339	75	responsibility	responsibility	NOUN
easat-11494	339	76	accounting	account	VERB
easat-11494	339	77	vif	vif	PROPN
easat-11494	339	78	variance	variance	NOUN
easat-11494	339	79	inflation	inflation	NOUN
easat-11494	339	80	factor	factor	NOUN
easat-11494	339	81	vinacomin	vinacomin	VERB
easat-11494	339	82	vietnam	vietnam	PROPN
easat-11494	339	83	national	national	PROPN
easat-11494	339	84	coal	coal	NOUN
easat-11494	339	85	and	and	CCONJ
easat-11494	339	86	mineral	mineral	NOUN
easat-11494	339	87	industries	industry	NOUN
easat-11494	339	88	group	group	NOUN
easat-11494	339	89	transparency	transparency	NOUN
easat-11494	339	90	:	:	PUNCT
easat-11494	339	91	the	the	DET
easat-11494	339	92	authors	author	NOUN
easat-11494	339	93	confirm	confirm	VERB
easat-11494	339	94	that	that	SCONJ
easat-11494	339	95	the	the	DET
easat-11494	339	96	manuscript	manuscript	NOUN
easat-11494	339	97	is	be	AUX
easat-11494	339	98	an	an	DET
easat-11494	339	99	honest	honest	ADJ
easat-11494	339	100	,	,	PUNCT
easat-11494	339	101	accurate	accurate	ADJ
easat-11494	339	102	,	,	PUNCT
easat-11494	339	103	and	and	CCONJ
easat-11494	339	104	transparent	transparent	ADJ
easat-11494	339	105	account	account	NOUN
easat-11494	339	106	of	of	ADP
easat-11494	339	107	the	the	DET
easat-11494	339	108	study	study	NOUN
easat-11494	339	109	;	;	PUNCT
easat-11494	339	110	that	that	SCONJ
easat-11494	339	111	no	no	DET
easat-11494	339	112	vital	vital	ADJ
easat-11494	339	113	features	feature	NOUN
easat-11494	339	114	of	of	ADP
easat-11494	339	115	the	the	DET
easat-11494	339	116	study	study	NOUN
easat-11494	339	117	have	have	AUX
easat-11494	339	118	been	be	AUX
easat-11494	339	119	omitted	omit	VERB
easat-11494	339	120	;	;	PUNCT
easat-11494	339	121	and	and	CCONJ
easat-11494	339	122	that	that	SCONJ
easat-11494	339	123	any	any	DET
easat-11494	339	124	discrepancies	discrepancy	NOUN
easat-11494	339	125	from	from	ADP
easat-11494	339	126	the	the	DET
easat-11494	339	127	study	study	NOUN
easat-11494	339	128	as	as	SCONJ
easat-11494	339	129	planned	plan	VERB
easat-11494	339	130	have	have	AUX
easat-11494	339	131	been	be	AUX
easat-11494	339	132	explained	explain	VERB
easat-11494	339	133	.	.	PUNCT
easat-11494	340	1	this	this	DET
easat-11494	340	2	study	study	NOUN
easat-11494	340	3	followed	follow	VERB
easat-11494	340	4	all	all	DET
easat-11494	340	5	ethical	ethical	ADJ
easat-11494	340	6	practices	practice	NOUN
easat-11494	340	7	during	during	ADP
easat-11494	340	8	writing	writing	NOUN
easat-11494	340	9	.	.	PUNCT
easat-11494	341	1	acknowledgments	acknowledgment	NOUN
easat-11494	341	2	:	:	PUNCT
easat-11494	341	3	the	the	DET
easat-11494	341	4	authors	author	NOUN
easat-11494	341	5	would	would	AUX
easat-11494	341	6	like	like	VERB
easat-11494	341	7	to	to	PART
easat-11494	341	8	express	express	VERB
easat-11494	341	9	their	their	PRON
easat-11494	341	10	sincere	sincere	ADJ
easat-11494	341	11	appreciation	appreciation	NOUN
easat-11494	341	12	to	to	ADP
easat-11494	341	13	the	the	DET
easat-11494	341	14	coal	coal	NOUN
easat-11494	341	15	mining	mining	NOUN
easat-11494	341	16	enterprises	enterprise	NOUN
easat-11494	341	17	under	under	ADP
easat-11494	341	18	the	the	DET
easat-11494	341	19	vietnam	vietnam	PROPN
easat-11494	341	20	national	national	PROPN
easat-11494	341	21	coal	coal	NOUN
easat-11494	341	22	and	and	CCONJ
easat-11494	341	23	mineral	mineral	NOUN
easat-11494	341	24	industries	industry	NOUN
easat-11494	341	25	group	group	NOUN
easat-11494	341	26	(	(	PUNCT
easat-11494	341	27	vinacomin	vinacomin	PROPN
easat-11494	341	28	)	)	PUNCT
easat-11494	341	29	for	for	ADP
easat-11494	341	30	their	their	PRON
easat-11494	341	31	cooperation	cooperation	NOUN
easat-11494	341	32	and	and	CCONJ
easat-11494	341	33	support	support	NOUN
easat-11494	341	34	during	during	ADP
easat-11494	341	35	the	the	DET
easat-11494	341	36	data	data	NOUN
easat-11494	341	37	collection	collection	NOUN
easat-11494	341	38	process	process	NOUN
easat-11494	341	39	.	.	PUNCT
easat-11494	342	1	the	the	DET
easat-11494	342	2	authors	author	NOUN
easat-11494	342	3	are	be	AUX
easat-11494	342	4	also	also	ADV
easat-11494	342	5	grateful	grateful	ADJ
easat-11494	342	6	to	to	ADP
easat-11494	342	7	the	the	DET
easat-11494	342	8	managers	manager	NOUN
easat-11494	342	9	,	,	PUNCT
easat-11494	342	10	accountants	accountant	NOUN
easat-11494	342	11	,	,	PUNCT
easat-11494	342	12	and	and	CCONJ
easat-11494	342	13	specialists	specialist	NOUN
easat-11494	342	14	who	who	PRON
easat-11494	342	15	participated	participate	VERB
easat-11494	342	16	in	in	ADP
easat-11494	342	17	the	the	DET
easat-11494	342	18	survey	survey	NOUN
easat-11494	342	19	and	and	CCONJ
easat-11494	342	20	provided	provide	VERB
easat-11494	342	21	valuable	valuable	ADJ
easat-11494	342	22	insights	insight	NOUN
easat-11494	342	23	for	for	ADP
easat-11494	342	24	this	this	DET
easat-11494	342	25	research	research	NOUN
easat-11494	342	26	.	.	PUNCT
easat-11494	343	1	in	in	ADP
easat-11494	343	2	addition	addition	NOUN
easat-11494	343	3	,	,	PUNCT
easat-11494	343	4	the	the	DET
easat-11494	343	5	authors	author	NOUN
easat-11494	343	6	wish	wish	VERB
easat-11494	343	7	to	to	PART
easat-11494	343	8	acknowledge	acknowledge	VERB
easat-11494	343	9	the	the	DET
easat-11494	343	10	constructive	constructive	ADJ
easat-11494	343	11	comments	comment	NOUN
easat-11494	343	12	and	and	CCONJ
easat-11494	343	13	academic	academic	ADJ
easat-11494	343	14	guidance	guidance	NOUN
easat-11494	343	15	received	receive	VERB
easat-11494	343	16	from	from	ADP
easat-11494	343	17	colleagues	colleague	NOUN
easat-11494	343	18	and	and	CCONJ
easat-11494	343	19	experts	expert	NOUN
easat-11494	343	20	in	in	ADP
easat-11494	343	21	the	the	DET
easat-11494	343	22	fields	field	NOUN
easat-11494	343	23	of	of	ADP
easat-11494	343	24	sustainability	sustainability	NOUN
easat-11494	343	25	accounting	accounting	NOUN
easat-11494	343	26	and	and	CCONJ
easat-11494	343	27	environmental	environmental	ADJ
easat-11494	343	28	management	management	NOUN
easat-11494	343	29	.	.	PUNCT
easat-11494	344	1	their	their	PRON
easat-11494	344	2	contributions	contribution	NOUN
easat-11494	344	3	have	have	AUX
easat-11494	344	4	significantly	significantly	ADV
easat-11494	344	5	enhanced	enhance	VERB
easat-11494	344	6	the	the	DET
easat-11494	344	7	quality	quality	NOUN
easat-11494	344	8	of	of	ADP
easat-11494	344	9	this	this	DET
easat-11494	344	10	study	study	NOUN
easat-11494	344	11	.	.	PUNCT
easat-11494	345	1	the	the	DET
easat-11494	345	2	authors	author	NOUN
easat-11494	345	3	confirm	confirm	VERB
easat-11494	345	4	that	that	SCONJ
easat-11494	345	5	this	this	DET
easat-11494	345	6	research	research	NOUN
easat-11494	345	7	did	do	AUX
easat-11494	345	8	not	not	PART
easat-11494	345	9	receive	receive	VERB
easat-11494	345	10	any	any	DET
easat-11494	345	11	specific	specific	ADJ
easat-11494	345	12	grant	grant	NOUN
easat-11494	345	13	from	from	ADP
easat-11494	345	14	funding	fund	VERB
easat-11494	345	15	agencies	agency	NOUN
easat-11494	345	16	in	in	ADP
easat-11494	345	17	the	the	DET
easat-11494	345	18	public	public	ADJ
easat-11494	345	19	,	,	PUNCT
easat-11494	345	20	commercial	commercial	ADJ
easat-11494	345	21	,	,	PUNCT
easat-11494	345	22	or	or	CCONJ
easat-11494	345	23	not	not	PART
easat-11494	345	24	-	-	PUNCT
easat-11494	345	25	for	for	ADP
easat-11494	345	26	-	-	PUNCT
easat-11494	345	27	profit	profit	NOUN
easat-11494	345	28	sectors	sector	NOUN
easat-11494	345	29	.	.	PUNCT
easat-11494	346	1	all	all	DET
easat-11494	346	2	analyses	analysis	NOUN
easat-11494	346	3	,	,	PUNCT
easat-11494	346	4	interpretations	interpretation	NOUN
easat-11494	346	5	,	,	PUNCT
easat-11494	346	6	and	and	CCONJ
easat-11494	346	7	conclusions	conclusion	NOUN
easat-11494	346	8	presented	present	VERB
easat-11494	346	9	in	in	ADP
easat-11494	346	10	this	this	DET
easat-11494	346	11	article	article	NOUN
easat-11494	346	12	are	be	AUX
easat-11494	346	13	solely	solely	ADV
easat-11494	346	14	those	those	PRON
easat-11494	346	15	of	of	ADP
easat-11494	346	16	the	the	DET
easat-11494	346	17	authors	author	NOUN
easat-11494	346	18	.	.	PUNCT
easat-11494	347	1	copyright	copyright	NOUN
easat-11494	347	2	:	:	PUNCT
easat-11494	347	3	©	©	PROPN
easat-11494	347	4	2026	2026	NUM
easat-11494	347	5	by	by	ADP
easat-11494	347	6	the	the	DET
easat-11494	347	7	authors	author	NOUN
easat-11494	347	8	.	.	PUNCT
easat-11494	348	1	this	this	DET
easat-11494	348	2	article	article	NOUN
easat-11494	348	3	is	be	AUX
easat-11494	348	4	an	an	DET
easat-11494	348	5	open	open	ADJ
easat-11494	348	6	-	-	PUNCT
easat-11494	348	7	access	access	NOUN
easat-11494	348	8	article	article	NOUN
easat-11494	348	9	distributed	distribute	VERB
easat-11494	348	10	under	under	ADP
easat-11494	348	11	the	the	DET
easat-11494	348	12	terms	term	NOUN
easat-11494	348	13	and	and	CCONJ
easat-11494	348	14	conditions	condition	NOUN
easat-11494	348	15	of	of	ADP
easat-11494	348	16	the	the	DET
easat-11494	348	17	creative	creative	ADJ
easat-11494	348	18	commons	common	NOUN
easat-11494	348	19	attribution	attribution	NOUN
easat-11494	348	20	(	(	PUNCT
easat-11494	348	21	cc	cc	NOUN
easat-11494	348	22	by	by	ADP
easat-11494	348	23	)	)	PUNCT
easat-11494	348	24	license	license	NOUN
easat-11494	348	25	(	(	PUNCT
easat-11494	348	26	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-11494	348	27	)	)	PUNCT
easat-11494	348	28	.	.	PUNCT
easat-11494	349	1	references	reference	NOUN
easat-11494	349	2	[	[	X
easat-11494	349	3	1	1	NUM
easat-11494	349	4	]	]	PUNCT
easat-11494	349	5	a.	a.	NOUN
easat-11494	349	6	sadeghzadeh	sadeghzadeh	NOUN
easat-11494	349	7	,	,	PUNCT
easat-11494	349	8	"	"	PUNCT
easat-11494	349	9	social	social	ADJ
easat-11494	349	10	responsibility	responsibility	NOUN
easat-11494	349	11	accounting	accounting	NOUN
easat-11494	349	12	,	,	PUNCT
easat-11494	349	13	sustainability	sustainability	NOUN
easat-11494	349	14	accounting	accounting	NOUN
easat-11494	349	15	and	and	CCONJ
easat-11494	349	16	islam	islam	PROPN
easat-11494	349	17	,	,	PUNCT
easat-11494	349	18	"	"	PUNCT
easat-11494	349	19	thesis	thesis	NOUN
easat-11494	349	20	,	,	PUNCT
easat-11494	349	21	university	university	PROPN
easat-11494	349	22	of	of	ADP
easat-11494	349	23	wollongong	wollongong	PROPN
easat-11494	349	24	theses	theses	PROPN
easat-11494	349	25	on	on	ADP
easat-11494	349	26	research	research	NOUN
easat-11494	349	27	,	,	PUNCT
easat-11494	349	28	1995	1995	NUM
easat-11494	349	29	.	.	PUNCT
easat-11494	350	1	[	[	X
easat-11494	350	2	2	2	X
easat-11494	350	3	]	]	PUNCT
easat-11494	350	4	s.	s.	PROPN
easat-11494	350	5	gholami	gholami	PROPN
easat-11494	350	6	,	,	PUNCT
easat-11494	350	7	m.	m.	NOUN
easat-11494	350	8	parvizi	parvizi	PROPN
easat-11494	350	9	,	,	PUNCT
easat-11494	350	10	a.	a.	PROPN
easat-11494	350	11	tamrineia	tamrineia	PROPN
easat-11494	350	12	,	,	PUNCT
easat-11494	350	13	s.	s.	PROPN
easat-11494	350	14	nemati	nemati	PROPN
easat-11494	350	15	,	,	PUNCT
easat-11494	350	16	m.	m.	NOUN
easat-11494	350	17	abgineh	abgineh	NOUN
easat-11494	350	18	,	,	PUNCT
easat-11494	350	19	and	and	CCONJ
easat-11494	350	20	m.	m.	PROPN
easat-11494	350	21	emami	emami	PROPN
easat-11494	350	22	,	,	PUNCT
easat-11494	350	23	"	"	PUNCT
easat-11494	350	24	social	social	ADJ
easat-11494	350	25	responsibility	responsibility	NOUN
easat-11494	350	26	accounting	accounting	NOUN
easat-11494	350	27	:	:	PUNCT
easat-11494	350	28	from	from	ADP
easat-11494	350	29	theory	theory	NOUN
easat-11494	350	30	to	to	ADP
easat-11494	350	31	practice	practice	VERB
easat-11494	350	32	,	,	PUNCT
easat-11494	350	33	"	"	PUNCT
easat-11494	350	34	journal	journal	NOUN
easat-11494	350	35	of	of	ADP
easat-11494	350	36	basic	basic	ADJ
easat-11494	350	37	and	and	CCONJ
easat-11494	350	38	applied	apply	VERB
easat-11494	350	39	scientific	scientific	ADJ
easat-11494	350	40	research	research	NOUN
easat-11494	350	41	,	,	PUNCT
easat-11494	350	42	vol	vol	NOUN
easat-11494	350	43	.	.	PROPN
easat-11494	350	44	2	2	NUM
easat-11494	350	45	,	,	PUNCT
easat-11494	350	46	no	no	INTJ
easat-11494	350	47	.	.	NOUN
easat-11494	350	48	10	10	NUM
easat-11494	350	49	,	,	PUNCT
easat-11494	350	50	pp	pp	ADJ
easat-11494	350	51	.	.	PUNCT
easat-11494	350	52	10111	10111	NUM
easat-11494	350	53	-	-	SYM
easat-11494	350	54	10117	10117	NUM
easat-11494	350	55	,	,	PUNCT
easat-11494	350	56	2012	2012	NUM
easat-11494	350	57	.	.	PUNCT
easat-11494	351	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-11494	351	2	91	91	NUM
easat-11494	351	3	edelweiss	edelweiss	PROPN
easat-11494	351	4	applied	apply	VERB
easat-11494	351	5	science	science	NOUN
easat-11494	351	6	and	and	CCONJ
easat-11494	351	7	technology	technology	NOUN
easat-11494	351	8	issn	issn	PROPN
easat-11494	351	9	:	:	PUNCT
easat-11494	351	10	2576	2576	NUM
easat-11494	351	11	-	-	SYM
easat-11494	351	12	8484	8484	NUM
easat-11494	351	13	vol	vol	NOUN
easat-11494	351	14	.	.	PROPN
easat-11494	352	1	10	10	NUM
easat-11494	352	2	,	,	PUNCT
easat-11494	352	3	no	no	INTJ
easat-11494	352	4	.	.	NOUN
easat-11494	352	5	1	1	NUM
easat-11494	352	6	:	:	PUNCT
easat-11494	352	7	77	77	NUM
easat-11494	352	8	-	-	SYM
easat-11494	352	9	92	92	NUM
easat-11494	352	10	,	,	PUNCT
easat-11494	352	11	2026	2026	NUM
easat-11494	352	12	doi	doi	NOUN
easat-11494	352	13	:	:	PUNCT
easat-11494	352	14	10.55214/2576	10.55214/2576	NUM
easat-11494	352	15	-	-	PUNCT
easat-11494	352	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	352	17	©	©	PROPN
easat-11494	352	18	2026	2026	NUM
easat-11494	352	19	by	by	ADP
easat-11494	352	20	the	the	DET
easat-11494	352	21	authors	author	NOUN
easat-11494	352	22	;	;	PUNCT
easat-11494	352	23	licensee	licensee	PROPN
easat-11494	352	24	learning	learning	NOUN
easat-11494	352	25	gate	gate	NOUN
easat-11494	353	1	[	[	X
easat-11494	353	2	3	3	NUM
easat-11494	353	3	]	]	X
easat-11494	353	4	b.	b.	PROPN
easat-11494	353	5	o’dwyer	o’dwyer	PROPN
easat-11494	353	6	,	,	PUNCT
easat-11494	353	7	"	"	PUNCT
easat-11494	353	8	theoretical	theoretical	ADJ
easat-11494	353	9	and	and	CCONJ
easat-11494	353	10	practical	practical	ADJ
easat-11494	353	11	contributions	contribution	NOUN
easat-11494	353	12	of	of	ADP
easat-11494	353	13	social	social	ADJ
easat-11494	353	14	accounting	accounting	NOUN
easat-11494	353	15	to	to	ADP
easat-11494	353	16	corporate	corporate	ADJ
easat-11494	353	17	social	social	ADJ
easat-11494	353	18	responsibility	responsibility	NOUN
easat-11494	353	19	,	,	PUNCT
easat-11494	353	20	"	"	PUNCT
easat-11494	353	21	corporate	corporate	ADJ
easat-11494	353	22	social	social	ADJ
easat-11494	353	23	responsibility	responsibility	NOUN
easat-11494	353	24	,	,	PUNCT
easat-11494	353	25	vol	vol	NOUN
easat-11494	353	26	.	.	PROPN
easat-11494	353	27	1	1	NUM
easat-11494	353	28	,	,	PUNCT
easat-11494	353	29	pp	pp	ADJ
easat-11494	353	30	.	.	PUNCT
easat-11494	354	1	219	219	NUM
easat-11494	354	2	-	-	SYM
easat-11494	354	3	239	239	NUM
easat-11494	354	4	,	,	PUNCT
easat-11494	354	5	2006	2006	NUM
easat-11494	354	6	.	.	PUNCT
easat-11494	355	1	[	[	X
easat-11494	355	2	4	4	NUM
easat-11494	355	3	]	]	X
easat-11494	355	4	i.	i.	PROPN
easat-11494	355	5	thomson	thomson	PROPN
easat-11494	355	6	and	and	CCONJ
easat-11494	355	7	j.	j.	PROPN
easat-11494	355	8	bebbington	bebbington	PROPN
easat-11494	355	9	,	,	PUNCT
easat-11494	355	10	"	"	PUNCT
easat-11494	355	11	social	social	ADJ
easat-11494	355	12	and	and	CCONJ
easat-11494	355	13	environmental	environmental	ADJ
easat-11494	355	14	reporting	reporting	NOUN
easat-11494	355	15	in	in	ADP
easat-11494	355	16	the	the	DET
easat-11494	355	17	uk	uk	PROPN
easat-11494	355	18	:	:	PUNCT
easat-11494	355	19	a	a	DET
easat-11494	355	20	pedagogic	pedagogic	ADJ
easat-11494	355	21	evaluation	evaluation	NOUN
easat-11494	355	22	,	,	PUNCT
easat-11494	355	23	"	"	PUNCT
easat-11494	355	24	critical	critical	ADJ
easat-11494	355	25	perspectives	perspective	NOUN
easat-11494	355	26	on	on	ADP
easat-11494	355	27	accounting	accounting	NOUN
easat-11494	355	28	,	,	PUNCT
easat-11494	355	29	vol	vol	NOUN
easat-11494	355	30	.	.	PROPN
easat-11494	355	31	16	16	NUM
easat-11494	355	32	,	,	PUNCT
easat-11494	355	33	no	no	INTJ
easat-11494	355	34	.	.	NOUN
easat-11494	355	35	5	5	NUM
easat-11494	355	36	,	,	PUNCT
easat-11494	355	37	pp	pp	ADJ
easat-11494	355	38	.	.	PUNCT
easat-11494	356	1	507	507	NUM
easat-11494	356	2	-	-	SYM
easat-11494	356	3	533	533	NUM
easat-11494	356	4	,	,	PUNCT
easat-11494	356	5	2005	2005	NUM
easat-11494	356	6	.	.	PUNCT
easat-11494	357	1	https://doi.org/10.1016/j.cpa.2003.06.003	https://doi.org/10.1016/j.cpa.2003.06.003	X
easat-11494	358	1	[	[	X
easat-11494	358	2	5	5	NUM
easat-11494	358	3	]	]	PUNCT
easat-11494	358	4	r.	r.	PROPN
easat-11494	358	5	gray	gray	PROPN
easat-11494	358	6	,	,	PUNCT
easat-11494	358	7	r.	r.	PROPN
easat-11494	358	8	kouhy	kouhy	PROPN
easat-11494	358	9	,	,	PUNCT
easat-11494	358	10	and	and	CCONJ
easat-11494	358	11	s.	s.	PROPN
easat-11494	358	12	lavers	lavers	PROPN
easat-11494	358	13	,	,	PUNCT
easat-11494	358	14	"	"	PUNCT
easat-11494	358	15	corporate	corporate	ADJ
easat-11494	358	16	social	social	ADJ
easat-11494	358	17	and	and	CCONJ
easat-11494	358	18	environmental	environmental	ADJ
easat-11494	358	19	reporting	reporting	NOUN
easat-11494	358	20	:	:	PUNCT
easat-11494	358	21	a	a	DET
easat-11494	358	22	review	review	NOUN
easat-11494	358	23	of	of	ADP
easat-11494	358	24	the	the	DET
easat-11494	358	25	literature	literature	NOUN
easat-11494	358	26	and	and	CCONJ
easat-11494	358	27	a	a	DET
easat-11494	358	28	longitudinal	longitudinal	ADJ
easat-11494	358	29	study	study	NOUN
easat-11494	358	30	of	of	ADP
easat-11494	358	31	uk	uk	PROPN
easat-11494	358	32	disclosure	disclosure	NOUN
easat-11494	358	33	,	,	PUNCT
easat-11494	358	34	"	"	PUNCT
easat-11494	358	35	accounting	accounting	NOUN
easat-11494	358	36	,	,	PUNCT
easat-11494	358	37	auditing	auditing	NOUN
easat-11494	358	38	&	&	CCONJ
easat-11494	358	39	accountability	accountability	NOUN
easat-11494	358	40	journal	journal	NOUN
easat-11494	358	41	,	,	PUNCT
easat-11494	358	42	vol	vol	NOUN
easat-11494	358	43	.	.	PROPN
easat-11494	358	44	8	8	NUM
easat-11494	358	45	,	,	PUNCT
easat-11494	358	46	no	no	INTJ
easat-11494	358	47	.	.	NOUN
easat-11494	358	48	2	2	NUM
easat-11494	358	49	,	,	PUNCT
easat-11494	358	50	pp	pp	ADJ
easat-11494	358	51	.	.	PUNCT
easat-11494	359	1	47	47	NUM
easat-11494	359	2	-	-	SYM
easat-11494	359	3	77	77	NUM
easat-11494	359	4	,	,	PUNCT
easat-11494	359	5	1995	1995	NUM
easat-11494	359	6	.	.	PUNCT
easat-11494	360	1	https://doi.org/10.1108/09513579510146996	https://doi.org/10.1108/09513579510146996	X
easat-11494	361	1	[	[	X
easat-11494	361	2	6	6	NUM
easat-11494	361	3	]	]	PUNCT
easat-11494	361	4	p.	p.	NOUN
easat-11494	361	5	nguyen	nguyen	NOUN
easat-11494	361	6	,	,	PUNCT
easat-11494	361	7	t.	t.	NOUN
easat-11494	361	8	quynh	quynh	PROPN
easat-11494	361	9	,	,	PUNCT
easat-11494	361	10	n.	n.	PROPN
easat-11494	361	11	thị	thị	PROPN
easat-11494	361	12	,	,	PUNCT
easat-11494	361	13	d.	d.	PROPN
easat-11494	361	14	trang	trang	PROPN
easat-11494	361	15	,	,	PUNCT
easat-11494	361	16	h.	h.	PROPN
easat-11494	361	17	thi	thi	PROPN
easat-11494	361	18	,	,	PUNCT
easat-11494	361	19	and	and	CCONJ
easat-11494	361	20	p.	p.	NOUN
easat-11494	361	21	yen	yen	NOUN
easat-11494	361	22	,	,	PUNCT
easat-11494	361	23	"	"	PUNCT
easat-11494	361	24	organizing	organize	VERB
easat-11494	361	25	responsibility	responsibility	NOUN
easat-11494	361	26	accounting	account	VERB
easat-11494	361	27	in	in	ADP
easat-11494	361	28	construction	construction	NOUN
easat-11494	361	29	corporations	corporation	NOUN
easat-11494	361	30	towards	towards	ADP
easat-11494	361	31	sustainable	sustainable	ADJ
easat-11494	361	32	development	development	NOUN
easat-11494	361	33	,	,	PUNCT
easat-11494	361	34	"	"	PUNCT
easat-11494	361	35	journal	journal	NOUN
easat-11494	361	36	of	of	ADP
easat-11494	361	37	science	science	NOUN
easat-11494	361	38	and	and	CCONJ
easat-11494	361	39	technology	technology	NOUN
easat-11494	361	40	,	,	PUNCT
easat-11494	361	41	vol	vol	NOUN
easat-11494	361	42	.	.	PROPN
easat-11494	361	43	2	2	NUM
easat-11494	361	44	,	,	PUNCT
easat-11494	361	45	no	no	INTJ
easat-11494	361	46	.	.	NOUN
easat-11494	361	47	19	19	NUM
easat-11494	361	48	,	,	PUNCT
easat-11494	361	49	pp	pp	ADJ
easat-11494	361	50	.	.	PUNCT
easat-11494	362	1	125–129	125–129	NUM
easat-11494	362	2	,	,	PUNCT
easat-11494	362	3	2016	2016	NUM
easat-11494	362	4	.	.	PUNCT
easat-11494	363	1	[	[	X
easat-11494	363	2	7	7	X
easat-11494	363	3	]	]	X
easat-11494	363	4	t.	t.	PROPN
easat-11494	363	5	m.	m.	PROPN
easat-11494	363	6	phương	phương	PROPN
easat-11494	363	7	,	,	PUNCT
easat-11494	363	8	"	"	PUNCT
easat-11494	363	9	factors	factor	NOUN
easat-11494	363	10	affecting	affect	VERB
easat-11494	363	11	the	the	DET
easat-11494	363	12	implementation	implementation	NOUN
easat-11494	363	13	of	of	ADP
easat-11494	363	14	corporate	corporate	ADJ
easat-11494	363	15	social	social	ADJ
easat-11494	363	16	responsibility	responsibility	NOUN
easat-11494	363	17	accounting	account	VERB
easat-11494	363	18	in	in	ADP
easat-11494	363	19	vietnam	vietnam	PROPN
easat-11494	363	20	,	,	PUNCT
easat-11494	363	21	"	"	PUNCT
easat-11494	363	22	master	master	NOUN
easat-11494	363	23	’s	’s	PART
easat-11494	363	24	thesis	thesis	NOUN
easat-11494	363	25	.	.	PUNCT
easat-11494	364	1	university	university	NOUN
easat-11494	364	2	of	of	ADP
easat-11494	364	3	economics	economics	PROPN
easat-11494	364	4	ho	ho	PROPN
easat-11494	364	5	chi	chi	PROPN
easat-11494	364	6	minh	minh	PROPN
easat-11494	364	7	city	city	PROPN
easat-11494	364	8	,	,	PUNCT
easat-11494	364	9	ho	ho	PROPN
easat-11494	364	10	chi	chi	PROPN
easat-11494	364	11	minh	minh	PROPN
easat-11494	364	12	city	city	PROPN
easat-11494	364	13	,	,	PUNCT
easat-11494	364	14	vietnam	vietnam	PROPN
easat-11494	364	15	,	,	PUNCT
easat-11494	364	16	2017	2017	NUM
easat-11494	364	17	.	.	PUNCT
easat-11494	365	1	[	[	X
easat-11494	365	2	8	8	NUM
easat-11494	365	3	]	]	X
easat-11494	365	4	n.	n.	NOUN
easat-11494	365	5	t.	t.	PROPN
easat-11494	365	6	phuong	phuong	PROPN
easat-11494	365	7	,	,	PUNCT
easat-11494	365	8	"	"	PUNCT
easat-11494	365	9	responsible	responsible	ADJ
easat-11494	365	10	accountant	accountant	NOUN
easat-11494	365	11	at	at	ADP
easat-11494	365	12	bitexco	bitexco	PROPN
easat-11494	365	13	nam	nam	PROPN
easat-11494	365	14	long	long	ADJ
easat-11494	365	15	joint	joint	ADJ
easat-11494	365	16	stock	stock	NOUN
easat-11494	365	17	company	company	NOUN
easat-11494	365	18	,	,	PUNCT
easat-11494	365	19	"	"	PUNCT
easat-11494	365	20	master	master	NOUN
easat-11494	365	21	's	's	PART
easat-11494	365	22	thesis	thesis	NOUN
easat-11494	365	23	,	,	PUNCT
easat-11494	365	24	2017	2017	NUM
easat-11494	365	25	.	.	PUNCT
easat-11494	366	1	[	[	X
easat-11494	366	2	9	9	NUM
easat-11494	366	3	]	]	X
easat-11494	366	4	n.	n.	NOUN
easat-11494	366	5	t.	t.	PROPN
easat-11494	366	6	t.	t.	PROPN
easat-11494	366	7	hang	hang	PROPN
easat-11494	366	8	,	,	PUNCT
easat-11494	366	9	"	"	PUNCT
easat-11494	366	10	applying	apply	VERB
easat-11494	366	11	social	social	ADJ
easat-11494	366	12	responsibility	responsibility	NOUN
easat-11494	366	13	accounting	accounting	NOUN
easat-11494	366	14	:	:	PUNCT
easat-11494	366	15	international	international	ADJ
easat-11494	366	16	experience	experience	NOUN
easat-11494	366	17	for	for	ADP
easat-11494	366	18	vietnam	vietnam	NOUN
easat-11494	366	19	,	,	PUNCT
easat-11494	366	20	"	"	PUNCT
easat-11494	366	21	journal	journal	NOUN
easat-11494	366	22	of	of	ADP
easat-11494	366	23	economic	economic	ADJ
easat-11494	366	24	–	–	PUNCT
easat-11494	366	25	financial	financial	ADJ
easat-11494	366	26	,	,	PUNCT
easat-11494	366	27	2017	2017	NUM
easat-11494	366	28	.	.	PUNCT
easat-11494	367	1	[	[	X
easat-11494	367	2	10	10	NUM
easat-11494	367	3	]	]	PUNCT
easat-11494	367	4	t.	t.	PROPN
easat-11494	367	5	n.	n.	PROPN
easat-11494	367	6	hung	hung	PROPN
easat-11494	367	7	and	and	CCONJ
easat-11494	367	8	n.	n.	PROPN
easat-11494	367	9	t.	t.	PROPN
easat-11494	367	10	t.	t.	PROPN
easat-11494	367	11	hanh	hanh	PROPN
easat-11494	367	12	,	,	PUNCT
easat-11494	367	13	"	"	PUNCT
easat-11494	367	14	factors	factor	NOUN
easat-11494	367	15	impacting	impact	VERB
easat-11494	367	16	on	on	ADP
easat-11494	367	17	social	social	ADJ
easat-11494	367	18	and	and	CCONJ
easat-11494	367	19	corporate	corporate	ADJ
easat-11494	367	20	governance	governance	NOUN
easat-11494	367	21	and	and	CCONJ
easat-11494	367	22	corporate	corporate	ADJ
easat-11494	367	23	financial	financial	ADJ
easat-11494	367	24	performance	performance	NOUN
easat-11494	367	25	:	:	PUNCT
easat-11494	367	26	evidence	evidence	NOUN
easat-11494	367	27	from	from	ADP
easat-11494	367	28	listed	list	VERB
easat-11494	367	29	vietnamese	vietnamese	ADJ
easat-11494	367	30	enterprises	enterprise	NOUN
easat-11494	367	31	,	,	PUNCT
easat-11494	367	32	"	"	PUNCT
easat-11494	367	33	the	the	DET
easat-11494	367	34	journal	journal	NOUN
easat-11494	367	35	of	of	ADP
easat-11494	367	36	asian	asian	ADJ
easat-11494	367	37	finance	finance	NOUN
easat-11494	367	38	,	,	PUNCT
easat-11494	367	39	economics	economic	NOUN
easat-11494	367	40	and	and	CCONJ
easat-11494	367	41	business	business	NOUN
easat-11494	367	42	,	,	PUNCT
easat-11494	367	43	vol	vol	NOUN
easat-11494	367	44	.	.	PROPN
easat-11494	367	45	8	8	NUM
easat-11494	367	46	,	,	PUNCT
easat-11494	367	47	no	no	INTJ
easat-11494	367	48	.	.	NOUN
easat-11494	367	49	6	6	NUM
easat-11494	367	50	,	,	PUNCT
easat-11494	367	51	pp	pp	ADJ
easat-11494	367	52	.	.	PUNCT
easat-11494	368	1	41	41	NUM
easat-11494	368	2	-	-	SYM
easat-11494	368	3	49	49	NUM
easat-11494	368	4	,	,	PUNCT
easat-11494	368	5	2021	2021	NUM
easat-11494	368	6	.	.	PUNCT
easat-11494	369	1	https://doi.org/13106/jafeb.2021.vol8.no6.0041	https://doi.org/13106/jafeb.2021.vol8.no6.0041	NOUN
easat-11494	370	1	[	[	X
easat-11494	370	2	11	11	NUM
easat-11494	370	3	]	]	PUNCT
easat-11494	370	4	x.	x.	NOUN
easat-11494	370	5	liu	liu	PROPN
easat-11494	370	6	and	and	CCONJ
easat-11494	370	7	v.	v.	ADP
easat-11494	370	8	anbumozhi	anbumozhi	PROPN
easat-11494	370	9	,	,	PUNCT
easat-11494	370	10	"	"	PUNCT
easat-11494	370	11	determinant	determinant	ADJ
easat-11494	370	12	factors	factor	NOUN
easat-11494	370	13	of	of	ADP
easat-11494	370	14	corporate	corporate	ADJ
easat-11494	370	15	environmental	environmental	ADJ
easat-11494	370	16	information	information	NOUN
easat-11494	370	17	disclosure	disclosure	NOUN
easat-11494	370	18	:	:	PUNCT
easat-11494	370	19	an	an	DET
easat-11494	370	20	empirical	empirical	ADJ
easat-11494	370	21	study	study	NOUN
easat-11494	370	22	of	of	ADP
easat-11494	370	23	chinese	chinese	ADJ
easat-11494	370	24	listed	list	VERB
easat-11494	370	25	companies	company	NOUN
easat-11494	370	26	,	,	PUNCT
easat-11494	370	27	"	"	PUNCT
easat-11494	370	28	journal	journal	NOUN
easat-11494	370	29	of	of	ADP
easat-11494	370	30	cleaner	clean	ADJ
easat-11494	370	31	production	production	NOUN
easat-11494	370	32	,	,	PUNCT
easat-11494	370	33	vol	vol	NOUN
easat-11494	370	34	.	.	PROPN
easat-11494	371	1	17	17	NUM
easat-11494	371	2	,	,	PUNCT
easat-11494	371	3	no	no	INTJ
easat-11494	371	4	.	.	NOUN
easat-11494	371	5	6	6	NUM
easat-11494	371	6	,	,	PUNCT
easat-11494	371	7	pp	pp	ADJ
easat-11494	371	8	.	.	PUNCT
easat-11494	372	1	593	593	NUM
easat-11494	372	2	-	-	SYM
easat-11494	372	3	600	600	NUM
easat-11494	372	4	,	,	PUNCT
easat-11494	372	5	2009	2009	NUM
easat-11494	372	6	.	.	PUNCT
easat-11494	373	1	https://doi.org/10.1016/j.jclepro.2008.10.001	https://doi.org/10.1016/j.jclepro.2008.10.001	PRON
easat-11494	374	1	[	[	X
easat-11494	374	2	12	12	NUM
easat-11494	374	3	]	]	X
easat-11494	374	4	s.	s.	PROPN
easat-11494	374	5	g.	g.	PROPN
easat-11494	374	6	lauwo	lauwo	PROPN
easat-11494	374	7	,	,	PUNCT
easat-11494	374	8	o.	o.	PROPN
easat-11494	374	9	j.	j.	PROPN
easat-11494	374	10	otusanya	otusanya	PROPN
easat-11494	374	11	,	,	PUNCT
easat-11494	374	12	and	and	CCONJ
easat-11494	374	13	o.	o.	PROPN
easat-11494	374	14	bakre	bakre	NOUN
easat-11494	374	15	,	,	PUNCT
easat-11494	374	16	"	"	PUNCT
easat-11494	374	17	corporate	corporate	ADJ
easat-11494	374	18	social	social	ADJ
easat-11494	374	19	responsibility	responsibility	NOUN
easat-11494	374	20	reporting	report	VERB
easat-11494	374	21	in	in	ADP
easat-11494	374	22	the	the	DET
easat-11494	374	23	mining	mining	NOUN
easat-11494	374	24	sector	sector	NOUN
easat-11494	374	25	of	of	ADP
easat-11494	374	26	tanzania	tanzania	PROPN
easat-11494	374	27	:	:	PUNCT
easat-11494	374	28	(	(	PUNCT
easat-11494	374	29	lack	lack	NOUN
easat-11494	374	30	of	of	ADP
easat-11494	374	31	)	)	PUNCT
easat-11494	374	32	government	government	NOUN
easat-11494	374	33	regulatory	regulatory	ADJ
easat-11494	374	34	controls	control	NOUN
easat-11494	374	35	and	and	CCONJ
easat-11494	374	36	ngo	ngo	PROPN
easat-11494	374	37	activism	activism	NOUN
easat-11494	374	38	,	,	PUNCT
easat-11494	374	39	"	"	PUNCT
easat-11494	374	40	accounting	accounting	NOUN
easat-11494	374	41	,	,	PUNCT
easat-11494	374	42	auditing	auditing	NOUN
easat-11494	374	43	&	&	CCONJ
easat-11494	374	44	accountability	accountability	NOUN
easat-11494	374	45	journal	journal	NOUN
easat-11494	374	46	,	,	PUNCT
easat-11494	374	47	vol	vol	NOUN
easat-11494	374	48	.	.	PROPN
easat-11494	374	49	29	29	NUM
easat-11494	374	50	,	,	PUNCT
easat-11494	374	51	no	no	INTJ
easat-11494	374	52	.	.	NOUN
easat-11494	374	53	6	6	NUM
easat-11494	374	54	,	,	PUNCT
easat-11494	374	55	pp	pp	ADJ
easat-11494	374	56	.	.	PUNCT
easat-11494	375	1	1038	1038	NUM
easat-11494	375	2	-	-	SYM
easat-11494	375	3	1074	1074	NUM
easat-11494	375	4	,	,	PUNCT
easat-11494	375	5	2016	2016	NUM
easat-11494	375	6	.	.	PUNCT
easat-11494	376	1	https://doi.org/10.1108/aaaj-06-2013-1380	https://doi.org/10.1108/aaaj-06-2013-1380	VERB
easat-11494	376	2	[	[	X
easat-11494	376	3	13	13	NUM
easat-11494	376	4	]	]	PUNCT
easat-11494	376	5	a.	a.	NOUN
easat-11494	376	6	mukherjee	mukherjee	PROPN
easat-11494	376	7	,	,	PUNCT
easat-11494	376	8	r.	r.	PROPN
easat-11494	376	9	bird	bird	PROPN
easat-11494	376	10	,	,	PUNCT
easat-11494	376	11	and	and	CCONJ
easat-11494	376	12	g.	g.	PROPN
easat-11494	376	13	duppati	duppati	PROPN
easat-11494	376	14	,	,	PUNCT
easat-11494	376	15	"	"	PUNCT
easat-11494	376	16	mandatory	mandatory	ADJ
easat-11494	376	17	corporate	corporate	ADJ
easat-11494	376	18	social	social	ADJ
easat-11494	376	19	responsibility	responsibility	NOUN
easat-11494	376	20	:	:	PUNCT
easat-11494	376	21	the	the	DET
easat-11494	376	22	indian	indian	ADJ
easat-11494	376	23	experience	experience	NOUN
easat-11494	376	24	,	,	PUNCT
easat-11494	376	25	"	"	PUNCT
easat-11494	376	26	journal	journal	NOUN
easat-11494	376	27	of	of	ADP
easat-11494	376	28	contemporary	contemporary	PROPN
easat-11494	376	29	accounting	accounting	PROPN
easat-11494	376	30	&	&	CCONJ
easat-11494	376	31	economics	economic	NOUN
easat-11494	376	32	,	,	PUNCT
easat-11494	376	33	vol	vol	NOUN
easat-11494	376	34	.	.	PROPN
easat-11494	376	35	14	14	NUM
easat-11494	376	36	,	,	PUNCT
easat-11494	376	37	no	no	INTJ
easat-11494	376	38	.	.	NOUN
easat-11494	376	39	3	3	NUM
easat-11494	376	40	,	,	PUNCT
easat-11494	376	41	pp	pp	ADJ
easat-11494	376	42	.	.	PUNCT
easat-11494	377	1	254	254	NUM
easat-11494	377	2	-	-	SYM
easat-11494	377	3	265	265	NUM
easat-11494	377	4	,	,	PUNCT
easat-11494	377	5	2018	2018	NUM
easat-11494	377	6	.	.	PUNCT
easat-11494	378	1	[	[	X
easat-11494	378	2	14	14	NUM
easat-11494	378	3	]	]	PUNCT
easat-11494	378	4	m.	m.	NOUN
easat-11494	378	5	m.	m.	PROPN
easat-11494	378	6	hossain	hossain	PROPN
easat-11494	378	7	,	,	PUNCT
easat-11494	378	8	m.	m.	PROPN
easat-11494	378	9	alam	alam	PROPN
easat-11494	378	10	,	,	PUNCT
easat-11494	378	11	m.	m.	NOUN
easat-11494	378	12	a.	a.	PROPN
easat-11494	378	13	islam	islam	PROPN
easat-11494	378	14	,	,	PUNCT
easat-11494	378	15	and	and	CCONJ
easat-11494	378	16	a.	a.	NOUN
easat-11494	378	17	hecimovic	hecimovic	PROPN
easat-11494	378	18	,	,	PUNCT
easat-11494	378	19	"	"	PUNCT
easat-11494	378	20	do	do	AUX
easat-11494	378	21	stakeholders	stakeholder	NOUN
easat-11494	378	22	or	or	CCONJ
easat-11494	378	23	social	social	ADJ
easat-11494	378	24	obligations	obligation	NOUN
easat-11494	378	25	drive	drive	VERB
easat-11494	378	26	corporate	corporate	ADJ
easat-11494	378	27	social	social	ADJ
easat-11494	378	28	and	and	CCONJ
easat-11494	378	29	environmental	environmental	ADJ
easat-11494	378	30	responsibility	responsibility	NOUN
easat-11494	378	31	reporting	report	VERB
easat-11494	378	32	?	?	PUNCT
easat-11494	379	1	managerial	managerial	ADJ
easat-11494	379	2	views	view	NOUN
easat-11494	379	3	from	from	ADP
easat-11494	379	4	a	a	DET
easat-11494	379	5	developing	develop	VERB
easat-11494	379	6	country	country	NOUN
easat-11494	379	7	,	,	PUNCT
easat-11494	379	8	"	"	PUNCT
easat-11494	379	9	qualitative	qualitative	ADJ
easat-11494	379	10	research	research	NOUN
easat-11494	379	11	in	in	ADP
easat-11494	379	12	accounting	accounting	NOUN
easat-11494	379	13	&	&	CCONJ
easat-11494	379	14	management	management	NOUN
easat-11494	379	15	,	,	PUNCT
easat-11494	379	16	vol	vol	NOUN
easat-11494	379	17	.	.	PROPN
easat-11494	379	18	12	12	NUM
easat-11494	379	19	,	,	PUNCT
easat-11494	379	20	no	no	INTJ
easat-11494	379	21	.	.	NOUN
easat-11494	379	22	3	3	NUM
easat-11494	379	23	,	,	PUNCT
easat-11494	379	24	pp	pp	ADJ
easat-11494	379	25	.	.	PUNCT
easat-11494	380	1	287	287	NUM
easat-11494	380	2	-	-	SYM
easat-11494	380	3	314	314	NUM
easat-11494	380	4	,	,	PUNCT
easat-11494	380	5	2015	2015	NUM
easat-11494	380	6	.	.	PUNCT
easat-11494	381	1	https://doi.org/10.1108/qram-10-2014-0061	https://doi.org/10.1108/qram-10-2014-0061	VERB
easat-11494	382	1	[	[	X
easat-11494	382	2	15	15	NUM
easat-11494	382	3	]	]	X
easat-11494	382	4	h.	h.	PROPN
easat-11494	382	5	t.	t.	PROPN
easat-11494	382	6	nguyen	nguyen	PROPN
easat-11494	382	7	,	,	PUNCT
easat-11494	382	8	t.	t.	PROPN
easat-11494	382	9	vu	vu	PROPN
easat-11494	382	10	quang	quang	PROPN
easat-11494	382	11	,	,	PUNCT
easat-11494	382	12	and	and	CCONJ
easat-11494	382	13	m.	m.	NOUN
easat-11494	382	14	t.	t.	PROPN
easat-11494	382	15	đỗ	đỗ	ADP
easat-11494	382	16	,	,	PUNCT
easat-11494	382	17	"	"	PUNCT
easat-11494	382	18	factors	factor	NOUN
easat-11494	382	19	affect	affect	VERB
easat-11494	382	20	social	social	ADJ
easat-11494	382	21	responsibility	responsibility	NOUN
easat-11494	382	22	accounting	account	VERB
easat-11494	382	23	implementation	implementation	NOUN
easat-11494	382	24	in	in	ADP
easat-11494	382	25	listed	list	VERB
easat-11494	382	26	companies	company	NOUN
easat-11494	382	27	on	on	ADP
easat-11494	382	28	vietnam	vietnam	PROPN
easat-11494	382	29	stock	stock	PROPN
easat-11494	382	30	exchange	exchange	PROPN
easat-11494	382	31	,	,	PUNCT
easat-11494	382	32	"	"	PUNCT
easat-11494	382	33	vietnam	vietnam	PROPN
easat-11494	382	34	journal	journal	NOUN
easat-11494	382	35	of	of	ADP
easat-11494	382	36	economics	economic	NOUN
easat-11494	382	37	and	and	CCONJ
easat-11494	382	38	business	business	NOUN
easat-11494	382	39	,	,	PUNCT
easat-11494	382	40	vol	vol	NOUN
easat-11494	382	41	.	.	PROPN
easat-11494	382	42	17	17	NUM
easat-11494	382	43	,	,	PUNCT
easat-11494	382	44	pp	pp	ADJ
easat-11494	382	45	.	.	PUNCT
easat-11494	383	1	649–667	649–667	NUM
easat-11494	383	2	,	,	PUNCT
easat-11494	383	3	2022	2022	NUM
easat-11494	383	4	.	.	PUNCT
easat-11494	384	1	https://doi.org/10.5281/zenodo.7080857	https://doi.org/10.5281/zenodo.7080857	PUNCT
easat-11494	385	1	[	[	X
easat-11494	385	2	16	16	NUM
easat-11494	385	3	]	]	X
easat-11494	385	4	d.	d.	PROPN
easat-11494	385	5	hung	hung	PROPN
easat-11494	385	6	,	,	PUNCT
easat-11494	385	7	t.	t.	PROPN
easat-11494	385	8	tuan	tuan	PROPN
easat-11494	385	9	,	,	PUNCT
easat-11494	385	10	and	and	CCONJ
easat-11494	385	11	n.	n.	PROPN
easat-11494	385	12	anh	anh	PROPN
easat-11494	385	13	,	,	PUNCT
easat-11494	385	14	"	"	PUNCT
easat-11494	385	15	factors	factor	NOUN
easat-11494	385	16	affecting	affect	VERB
easat-11494	385	17	the	the	DET
easat-11494	385	18	application	application	NOUN
easat-11494	385	19	of	of	ADP
easat-11494	385	20	social	social	ADJ
easat-11494	385	21	responsibility	responsibility	NOUN
easat-11494	385	22	accounting	account	VERB
easat-11494	385	23	,	,	PUNCT
easat-11494	385	24	"	"	PUNCT
easat-11494	385	25	accounting	accounting	NOUN
easat-11494	385	26	,	,	PUNCT
easat-11494	385	27	vol	vol	NOUN
easat-11494	385	28	.	.	PROPN
easat-11494	385	29	6	6	NUM
easat-11494	385	30	,	,	PUNCT
easat-11494	385	31	pp	pp	ADJ
easat-11494	385	32	.	.	PUNCT
easat-11494	386	1	597	597	NUM
easat-11494	386	2	-	-	SYM
easat-11494	386	3	604	604	NUM
easat-11494	386	4	,	,	PUNCT
easat-11494	386	5	2020	2020	NUM
easat-11494	386	6	.	.	PUNCT
easat-11494	387	1	https://doi.org/10.5267/j.ac.2020.3.008	https://doi.org/10.5267/j.ac.2020.3.008	PUNCT
easat-11494	388	1	[	[	X
easat-11494	388	2	17	17	NUM
easat-11494	388	3	]	]	X
easat-11494	388	4	y.	y.	PROPN
easat-11494	388	5	shahwan	shahwan	PROPN
easat-11494	388	6	,	,	PUNCT
easat-11494	388	7	m.	m.	PROPN
easat-11494	388	8	hamza	hamza	PROPN
easat-11494	388	9	,	,	PUNCT
easat-11494	388	10	f.	f.	PROPN
easat-11494	388	11	al	al	PROPN
easat-11494	388	12	-	-	PUNCT
easat-11494	388	13	fasfus	fasfus	PROPN
easat-11494	388	14	,	,	PUNCT
easat-11494	388	15	n.	n.	PROPN
easat-11494	388	16	al	al	PROPN
easat-11494	388	17	-	-	PUNCT
easat-11494	388	18	ramahi	ramahi	NOUN
easat-11494	388	19	,	,	PUNCT
easat-11494	388	20	and	and	CCONJ
easat-11494	388	21	t.	t.	PROPN
easat-11494	388	22	h.	h.	PROPN
easat-11494	388	23	almubaydeen	almubaydeen	PROPN
easat-11494	388	24	,	,	PUNCT
easat-11494	388	25	"	"	PUNCT
easat-11494	388	26	social	social	ADJ
easat-11494	388	27	responsibility	responsibility	NOUN
easat-11494	388	28	accounting	accounting	NOUN
easat-11494	388	29	,	,	PUNCT
easat-11494	388	30	disclosure	disclosure	NOUN
easat-11494	388	31	and	and	CCONJ
easat-11494	388	32	real	real	ADJ
easat-11494	388	33	practice	practice	NOUN
easat-11494	388	34	:	:	PUNCT
easat-11494	388	35	evidence	evidence	NOUN
easat-11494	388	36	from	from	ADP
easat-11494	388	37	jordan	jordan	PROPN
easat-11494	388	38	,	,	PUNCT
easat-11494	388	39	"	"	PUNCT
easat-11494	388	40	asian	asian	ADJ
easat-11494	388	41	economic	economic	ADJ
easat-11494	388	42	and	and	CCONJ
easat-11494	388	43	financial	financial	ADJ
easat-11494	388	44	review	review	NOUN
easat-11494	388	45	,	,	PUNCT
easat-11494	388	46	vol	vol	NOUN
easat-11494	388	47	.	.	PROPN
easat-11494	388	48	12	12	NUM
easat-11494	388	49	,	,	PUNCT
easat-11494	388	50	no	no	INTJ
easat-11494	388	51	.	.	NOUN
easat-11494	388	52	3	3	NUM
easat-11494	388	53	,	,	PUNCT
easat-11494	388	54	pp	pp	ADJ
easat-11494	388	55	.	.	PUNCT
easat-11494	389	1	164	164	NUM
easat-11494	389	2	-	-	SYM
easat-11494	389	3	182	182	NUM
easat-11494	389	4	,	,	PUNCT
easat-11494	389	5	2022	2022	NUM
easat-11494	389	6	.	.	PUNCT
easat-11494	390	1	https://doi.org/10.55493/5002.v12i3.4441	https://doi.org/10.55493/5002.v12i3.4441	NOUN
easat-11494	390	2	[	[	X
easat-11494	390	3	18	18	NUM
easat-11494	390	4	]	]	X
easat-11494	390	5	r.	r.	PROPN
easat-11494	390	6	burritt	burritt	PROPN
easat-11494	390	7	and	and	CCONJ
easat-11494	390	8	k.	k.	PROPN
easat-11494	390	9	christ	christ	PROPN
easat-11494	390	10	,	,	PUNCT
easat-11494	390	11	"	"	PUNCT
easat-11494	390	12	industry	industry	NOUN
easat-11494	390	13	4.0	4.0	NUM
easat-11494	390	14	and	and	CCONJ
easat-11494	390	15	environmental	environmental	ADJ
easat-11494	390	16	accounting	accounting	NOUN
easat-11494	390	17	:	:	PUNCT
easat-11494	390	18	a	a	DET
easat-11494	390	19	new	new	ADJ
easat-11494	390	20	revolution	revolution	NOUN
easat-11494	390	21	?	?	PUNCT
easat-11494	390	22	,	,	PUNCT
easat-11494	390	23	"	"	PUNCT
easat-11494	390	24	asian	asian	ADJ
easat-11494	390	25	journal	journal	NOUN
easat-11494	390	26	of	of	ADP
easat-11494	390	27	sustainability	sustainability	NOUN
easat-11494	390	28	and	and	CCONJ
easat-11494	390	29	social	social	ADJ
easat-11494	390	30	responsibility	responsibility	NOUN
easat-11494	390	31	,	,	PUNCT
easat-11494	390	32	vol	vol	NOUN
easat-11494	390	33	.	.	PROPN
easat-11494	391	1	1	1	NUM
easat-11494	391	2	,	,	PUNCT
easat-11494	391	3	pp	pp	ADJ
easat-11494	391	4	.	.	PUNCT
easat-11494	392	1	23	23	NUM
easat-11494	392	2	-	-	SYM
easat-11494	392	3	38	38	NUM
easat-11494	392	4	,	,	PUNCT
easat-11494	392	5	2016	2016	NUM
easat-11494	392	6	.	.	PUNCT
easat-11494	393	1	https://doi.org/10.1186/s41180-016-0007-y	https://doi.org/10.1186/s41180-016-0007-y	NOUN
easat-11494	393	2	[	[	X
easat-11494	393	3	19	19	NUM
easat-11494	393	4	]	]	PUNCT
easat-11494	393	5	loan	loan	NOUN
easat-11494	393	6	,	,	PUNCT
easat-11494	393	7	n.	n.	PROPN
easat-11494	393	8	t.	t.	PROPN
easat-11494	393	9	d.	d.	PROPN
easat-11494	393	10	,	,	PUNCT
easat-11494	393	11	"	"	PUNCT
easat-11494	393	12	factors	factor	NOUN
easat-11494	393	13	influencing	influence	VERB
easat-11494	393	14	the	the	DET
easat-11494	393	15	application	application	NOUN
easat-11494	393	16	of	of	ADP
easat-11494	393	17	cost	cost	NOUN
easat-11494	393	18	management	management	NOUN
easat-11494	393	19	accounting	account	VERB
easat-11494	393	20	in	in	ADP
easat-11494	393	21	construction	construction	NOUN
easat-11494	393	22	stone	stone	NOUN
easat-11494	393	23	mining	mining	NOUN
easat-11494	393	24	,	,	PUNCT
easat-11494	393	25	processing	processing	NOUN
easat-11494	393	26	,	,	PUNCT
easat-11494	393	27	and	and	CCONJ
easat-11494	393	28	trading	trading	NOUN
easat-11494	393	29	enterprises	enterprise	NOUN
easat-11494	393	30	in	in	ADP
easat-11494	393	31	the	the	DET
easat-11494	393	32	southeastern	southeastern	ADJ
easat-11494	393	33	provinces	province	NOUN
easat-11494	393	34	of	of	ADP
easat-11494	393	35	vietnam	vietnam	NOUN
easat-11494	393	36	,	,	PUNCT
easat-11494	393	37	"	"	PUNCT
easat-11494	393	38	doctoral	doctoral	ADJ
easat-11494	393	39	thesis	thesis	NOUN
easat-11494	393	40	,	,	PUNCT
easat-11494	393	41	university	university	NOUN
easat-11494	393	42	of	of	ADP
easat-11494	393	43	economics	economics	PROPN
easat-11494	393	44	ho	ho	PROPN
easat-11494	393	45	chi	chi	PROPN
easat-11494	393	46	minh	minh	PROPN
easat-11494	393	47	city	city	NOUN
easat-11494	393	48	,	,	PUNCT
easat-11494	393	49	2019	2019	NUM
easat-11494	393	50	.	.	PUNCT
easat-11494	394	1	[	[	X
easat-11494	394	2	20	20	NUM
easat-11494	394	3	]	]	PUNCT
easat-11494	394	4	t.	t.	NOUN
easat-11494	394	5	m.	m.	NOUN
easat-11494	394	6	p.	p.	PROPN
easat-11494	394	7	nguyen	nguyen	PROPN
easat-11494	394	8	,	,	PUNCT
easat-11494	394	9	h.	h.	PROPN
easat-11494	394	10	h.	h.	PROPN
easat-11494	394	11	ha	ha	INTJ
easat-11494	394	12	,	,	PUNCT
easat-11494	394	13	and	and	CCONJ
easat-11494	394	14	m.	m.	PROPN
easat-11494	394	15	d.	d.	PROPN
easat-11494	394	16	tran	tran	PROPN
easat-11494	394	17	,	,	PUNCT
easat-11494	394	18	"	"	PUNCT
easat-11494	394	19	determinants	determinant	NOUN
easat-11494	394	20	influencing	influence	VERB
easat-11494	394	21	the	the	DET
easat-11494	394	22	application	application	NOUN
easat-11494	394	23	of	of	ADP
easat-11494	394	24	green	green	ADJ
easat-11494	394	25	accounting	accounting	NOUN
easat-11494	394	26	:	:	PUNCT
easat-11494	394	27	the	the	DET
easat-11494	394	28	case	case	NOUN
easat-11494	394	29	of	of	ADP
easat-11494	394	30	vietnamese	vietnamese	ADJ
easat-11494	394	31	construction	construction	NOUN
easat-11494	394	32	firms	firm	NOUN
easat-11494	394	33	,	,	PUNCT
easat-11494	394	34	"	"	PUNCT
easat-11494	394	35	corporate	corporate	ADJ
easat-11494	394	36	governance	governance	NOUN
easat-11494	394	37	and	and	CCONJ
easat-11494	394	38	organizational	organizational	ADJ
easat-11494	394	39	behavior	behavior	NOUN
easat-11494	394	40	review	review	NOUN
easat-11494	394	41	,	,	PUNCT
easat-11494	394	42	vol	vol	NOUN
easat-11494	394	43	.	.	PROPN
easat-11494	394	44	7	7	NUM
easat-11494	394	45	,	,	PUNCT
easat-11494	394	46	no	no	INTJ
easat-11494	394	47	.	.	NOUN
easat-11494	394	48	2	2	NUM
easat-11494	394	49	,	,	PUNCT
easat-11494	394	50	special	special	ADJ
easat-11494	394	51	issue	issue	NOUN
easat-11494	394	52	,	,	PUNCT
easat-11494	394	53	pp	pp	ADJ
easat-11494	394	54	.	.	PUNCT
easat-11494	395	1	282–292	282–292	NUM
easat-11494	395	2	,	,	PUNCT
easat-11494	395	3	2023	2023	NUM
easat-11494	395	4	.	.	PUNCT
easat-11494	396	1	[	[	X
easat-11494	396	2	21	21	NUM
easat-11494	396	3	]	]	X
easat-11494	396	4	d.	d.	PROPN
easat-11494	396	5	l.	l.	PROPN
easat-11494	396	6	gadenne	gadenne	PROPN
easat-11494	396	7	,	,	PUNCT
easat-11494	396	8	j.	j.	PROPN
easat-11494	396	9	kennedy	kennedy	PROPN
easat-11494	396	10	,	,	PUNCT
easat-11494	396	11	and	and	CCONJ
easat-11494	396	12	c.	c.	PROPN
easat-11494	396	13	mckeiver	mckeiver	PROPN
easat-11494	396	14	,	,	PUNCT
easat-11494	396	15	"	"	PUNCT
easat-11494	396	16	an	an	DET
easat-11494	396	17	empirical	empirical	ADJ
easat-11494	396	18	study	study	NOUN
easat-11494	396	19	of	of	ADP
easat-11494	396	20	environmental	environmental	ADJ
easat-11494	396	21	awareness	awareness	NOUN
easat-11494	396	22	and	and	CCONJ
easat-11494	396	23	practices	practice	NOUN
easat-11494	396	24	in	in	ADP
easat-11494	396	25	smes	sme	NOUN
easat-11494	396	26	,	,	PUNCT
easat-11494	396	27	"	"	PUNCT
easat-11494	396	28	journal	journal	NOUN
easat-11494	396	29	of	of	ADP
easat-11494	396	30	business	business	NOUN
easat-11494	396	31	ethics	ethic	NOUN
easat-11494	396	32	,	,	PUNCT
easat-11494	396	33	vol	vol	NOUN
easat-11494	396	34	.	.	PROPN
easat-11494	396	35	84	84	NUM
easat-11494	396	36	,	,	PUNCT
easat-11494	396	37	pp	pp	ADJ
easat-11494	396	38	.	.	PUNCT
easat-11494	397	1	45	45	NUM
easat-11494	397	2	-	-	SYM
easat-11494	397	3	63	63	NUM
easat-11494	397	4	,	,	PUNCT
easat-11494	397	5	2009	2009	NUM
easat-11494	397	6	.	.	PUNCT
easat-11494	398	1	https://doi.org/10.1007/s10551-008-9672-9	https://doi.org/10.1007/s10551-008-9672-9	NOUN
easat-11494	399	1	[	[	X
easat-11494	399	2	22	22	NUM
easat-11494	399	3	]	]	X
easat-11494	399	4	n.	n.	NOUN
easat-11494	399	5	t.	t.	PROPN
easat-11494	399	6	d.	d.	PROPN
easat-11494	399	7	loan	loan	PROPN
easat-11494	399	8	,	,	PUNCT
easat-11494	399	9	"	"	PUNCT
easat-11494	399	10	factors	factor	NOUN
easat-11494	399	11	influencing	influence	VERB
easat-11494	399	12	the	the	DET
easat-11494	399	13	application	application	NOUN
easat-11494	399	14	of	of	ADP
easat-11494	399	15	cost	cost	NOUN
easat-11494	399	16	management	management	NOUN
easat-11494	399	17	accounting	accounting	NOUN
easat-11494	399	18	in	in	ADP
easat-11494	399	19	enterprises	enterprise	NOUN
easat-11494	399	20	exploiting	exploit	VERB
easat-11494	399	21	,	,	PUNCT
easat-11494	399	22	processing	processing	NOUN
easat-11494	399	23	,	,	PUNCT
easat-11494	399	24	and	and	CCONJ
easat-11494	399	25	trading	trading	NOUN
easat-11494	399	26	construction	construction	NOUN
easat-11494	399	27	stone	stone	NOUN
easat-11494	399	28	in	in	ADP
easat-11494	399	29	the	the	DET
easat-11494	399	30	southeastern	southeastern	ADJ
easat-11494	399	31	provinces	province	NOUN
easat-11494	399	32	of	of	ADP
easat-11494	399	33	vietnam	vietnam	NOUN
easat-11494	399	34	,	,	PUNCT
easat-11494	399	35	"	"	PUNCT
easat-11494	399	36	doctoral	doctoral	ADJ
easat-11494	399	37	thesis	thesis	NOUN
easat-11494	399	38	,	,	PUNCT
easat-11494	399	39	university	university	NOUN
easat-11494	399	40	of	of	ADP
easat-11494	399	41	economics	economics	PROPN
easat-11494	399	42	ho	ho	PROPN
easat-11494	399	43	chi	chi	PROPN
easat-11494	399	44	minh	minh	PROPN
easat-11494	399	45	city	city	NOUN
easat-11494	399	46	,	,	PUNCT
easat-11494	399	47	2019	2019	NUM
easat-11494	399	48	.	.	PUNCT
easat-11494	400	1	[	[	X
easat-11494	400	2	23	23	NUM
easat-11494	400	3	]	]	PUNCT
easat-11494	400	4	p.	p.	NOUN
easat-11494	400	5	t.	t.	PROPN
easat-11494	400	6	t.	t.	PROPN
easat-11494	400	7	hoai	hoai	PROPN
easat-11494	400	8	,	,	PUNCT
easat-11494	400	9	"	"	PUNCT
easat-11494	400	10	factors	factor	NOUN
easat-11494	400	11	affecting	affect	VERB
easat-11494	400	12	managerial	managerial	ADJ
easat-11494	400	13	accounting	accounting	NOUN
easat-11494	400	14	of	of	ADP
easat-11494	400	15	production	production	NOUN
easat-11494	400	16	and	and	CCONJ
easat-11494	400	17	business	business	NOUN
easat-11494	400	18	costs	cost	NOUN
easat-11494	400	19	in	in	ADP
easat-11494	400	20	coal	coal	NOUN
easat-11494	400	21	mining	mining	NOUN
easat-11494	400	22	enterprises	enterprise	NOUN
easat-11494	400	23	in	in	ADP
easat-11494	400	24	vietnam	vietnam	PROPN
easat-11494	400	25	,	,	PUNCT
easat-11494	400	26	"	"	PUNCT
easat-11494	400	27	turkish	turkish	ADJ
easat-11494	400	28	journal	journal	NOUN
easat-11494	400	29	of	of	ADP
easat-11494	400	30	computer	computer	NOUN
easat-11494	400	31	and	and	CCONJ
easat-11494	400	32	mathematics	mathematics	PROPN
easat-11494	400	33	education	education	NOUN
easat-11494	400	34	(	(	PUNCT
easat-11494	400	35	turcomat	turcomat	NOUN
easat-11494	400	36	)	)	PUNCT
easat-11494	400	37	,	,	PUNCT
easat-11494	400	38	vol	vol	NOUN
easat-11494	400	39	.	.	PROPN
easat-11494	400	40	12	12	NUM
easat-11494	400	41	,	,	PUNCT
easat-11494	400	42	no	no	INTJ
easat-11494	400	43	.	.	NOUN
easat-11494	400	44	14	14	NUM
easat-11494	400	45	,	,	PUNCT
easat-11494	400	46	pp	pp	ADJ
easat-11494	400	47	.	.	PUNCT
easat-11494	400	48	5687–5697	5687–5697	NUM
easat-11494	400	49	,	,	PUNCT
easat-11494	400	50	2021	2021	NUM
easat-11494	400	51	.	.	PUNCT
easat-11494	401	1	[	[	X
easat-11494	401	2	24	24	NUM
easat-11494	401	3	]	]	PUNCT
easat-11494	401	4	k.	k.	NOUN
easat-11494	401	5	kokubu	kokubu	PROPN
easat-11494	401	6	and	and	CCONJ
easat-11494	401	7	e.	e.	PROPN
easat-11494	401	8	nashioka	nashioka	PROPN
easat-11494	401	9	,	,	PUNCT
easat-11494	401	10	environmental	environmental	ADJ
easat-11494	401	11	management	management	NOUN
easat-11494	401	12	accounting	accounting	NOUN
easat-11494	401	13	practices	practice	NOUN
easat-11494	401	14	in	in	ADP
easat-11494	401	15	japan	japan	PROPN
easat-11494	401	16	.	.	PUNCT
easat-11494	402	1	in	in	ADP
easat-11494	402	2	p.	p.	PROPN
easat-11494	402	3	m.	m.	PROPN
easat-11494	402	4	rikhardsson	rikhardsson	PROPN
easat-11494	402	5	,	,	PUNCT
easat-11494	402	6	m.	m.	PROPN
easat-11494	402	7	bennett	bennett	PROPN
easat-11494	402	8	,	,	PUNCT
easat-11494	402	9	j.	j.	PROPN
easat-11494	402	10	j.	j.	PROPN
easat-11494	402	11	bouma	bouma	PROPN
easat-11494	402	12	,	,	PUNCT
easat-11494	402	13	&	&	CCONJ
easat-11494	402	14	s.	s.	PROPN
easat-11494	402	15	schaltegger	schaltegger	PROPN
easat-11494	402	16	(	(	PUNCT
easat-11494	402	17	eds	eds	PROPN
easat-11494	402	18	.	.	PUNCT
easat-11494	402	19	)	)	PUNCT
easat-11494	402	20	,	,	PUNCT
easat-11494	402	21	implementing	implement	VERB
easat-11494	402	22	environmental	environmental	ADJ
easat-11494	402	23	management	management	NOUN
easat-11494	402	24	accounting	accounting	NOUN
easat-11494	402	25	:	:	PUNCT
easat-11494	402	26	status	status	NOUN
easat-11494	402	27	and	and	CCONJ
easat-11494	402	28	challenges	challenge	NOUN
easat-11494	402	29	.	.	PUNCT
easat-11494	403	1	dordrecht	dordrecht	PROPN
easat-11494	403	2	,	,	PUNCT
easat-11494	403	3	the	the	DET
easat-11494	403	4	netherlands	netherlands	PROPN
easat-11494	403	5	:	:	PUNCT
easat-11494	403	6	springer	springer	NOUN
easat-11494	403	7	,	,	PUNCT
easat-11494	403	8	2005	2005	NUM
easat-11494	403	9	.	.	PUNCT
easat-11494	404	1	[	[	X
easat-11494	404	2	25	25	NUM
easat-11494	404	3	]	]	PUNCT
easat-11494	404	4	m.	m.	NOUN
easat-11494	404	5	nyakuwanika	nyakuwanika	PROPN
easat-11494	404	6	,	,	PUNCT
easat-11494	404	7	g.	g.	PROPN
easat-11494	404	8	j.	j.	PROPN
easat-11494	404	9	gutu	gutu	PROPN
easat-11494	404	10	,	,	PUNCT
easat-11494	404	11	s.	s.	PROPN
easat-11494	404	12	zhou	zhou	PROPN
easat-11494	404	13	,	,	PUNCT
easat-11494	404	14	f.	f.	PROPN
easat-11494	404	15	tagwireyi	tagwireyi	PROPN
easat-11494	404	16	,	,	PUNCT
easat-11494	404	17	and	and	CCONJ
easat-11494	404	18	c.	c.	PROPN
easat-11494	404	19	chidoko	chidoko	PROPN
easat-11494	404	20	,	,	PUNCT
easat-11494	404	21	"	"	PUNCT
easat-11494	404	22	an	an	DET
easat-11494	404	23	analysis	analysis	NOUN
easat-11494	404	24	of	of	ADP
easat-11494	404	25	effective	effective	ADJ
easat-11494	404	26	responsibility	responsibility	NOUN
easat-11494	404	27	accounting	accounting	NOUN
easat-11494	404	28	system	system	NOUN
easat-11494	404	29	strategies	strategy	NOUN
easat-11494	404	30	in	in	ADP
easat-11494	404	31	the	the	DET
easat-11494	404	32	zimbabwean	zimbabwean	ADJ
easat-11494	404	33	health	health	NOUN
easat-11494	404	34	sector	sector	NOUN
easat-11494	404	35	(	(	PUNCT
easat-11494	404	36	2003–2011	2003–2011	NUM
easat-11494	404	37	)	)	PUNCT
easat-11494	404	38	,	,	PUNCT
easat-11494	404	39	"	"	PUNCT
easat-11494	404	40	research	research	NOUN
easat-11494	404	41	journal	journal	NOUN
easat-11494	404	42	of	of	ADP
easat-11494	404	43	finance	finance	NOUN
easat-11494	404	44	and	and	CCONJ
easat-11494	404	45	accounting	accounting	NOUN
easat-11494	404	46	,	,	PUNCT
easat-11494	404	47	vol	vol	NOUN
easat-11494	404	48	.	.	PROPN
easat-11494	405	1	3	3	NUM
easat-11494	405	2	,	,	PUNCT
easat-11494	405	3	no	no	INTJ
easat-11494	405	4	.	.	NOUN
easat-11494	405	5	8	8	NUM
easat-11494	405	6	,	,	PUNCT
easat-11494	405	7	pp	pp	ADJ
easat-11494	405	8	.	.	PUNCT
easat-11494	406	1	86–92	86–92	NUM
easat-11494	406	2	,	,	PUNCT
easat-11494	406	3	2012	2012	NUM
easat-11494	406	4	.	.	PUNCT
easat-11494	407	1	[	[	X
easat-11494	407	2	26	26	NUM
easat-11494	407	3	]	]	X
easat-11494	407	4	c.	c.	PROPN
easat-11494	407	5	c.	c.	PROPN
easat-11494	407	6	koske	koske	PROPN
easat-11494	407	7	,	,	PUNCT
easat-11494	407	8	"	"	PUNCT
easat-11494	407	9	factors	factor	NOUN
easat-11494	407	10	affecting	affect	VERB
easat-11494	407	11	application	application	NOUN
easat-11494	407	12	of	of	ADP
easat-11494	407	13	balanced	balanced	ADJ
easat-11494	407	14	score	score	NOUN
easat-11494	407	15	card	card	NOUN
easat-11494	407	16	:	:	PUNCT
easat-11494	407	17	a	a	DET
easat-11494	407	18	case	case	NOUN
easat-11494	407	19	study	study	NOUN
easat-11494	407	20	of	of	ADP
easat-11494	407	21	nongovernmental	nongovernmental	ADJ
easat-11494	407	22	organizations	organization	NOUN
easat-11494	407	23	in	in	ADP
easat-11494	407	24	eldoret	eldoret	PROPN
easat-11494	407	25	,	,	PUNCT
easat-11494	407	26	kenya	kenya	NOUN
easat-11494	407	27	,	,	PUNCT
easat-11494	407	28	"	"	PUNCT
easat-11494	407	29	strategic	strategic	ADJ
easat-11494	407	30	journal	journal	NOUN
easat-11494	407	31	of	of	ADP
easat-11494	407	32	business	business	PROPN
easat-11494	407	33	&	&	CCONJ
easat-11494	407	34	change	change	PROPN
easat-11494	407	35	management	management	NOUN
easat-11494	407	36	,	,	PUNCT
easat-11494	407	37	vol	vol	NOUN
easat-11494	407	38	.	.	PROPN
easat-11494	407	39	2	2	NUM
easat-11494	407	40	,	,	PUNCT
easat-11494	407	41	no	no	INTJ
easat-11494	407	42	.	.	NOUN
easat-11494	407	43	2	2	NUM
easat-11494	407	44	,	,	PUNCT
easat-11494	407	45	pp	pp	ADJ
easat-11494	407	46	.	.	PUNCT
easat-11494	407	47	1868–1898	1868–1898	NUM
easat-11494	407	48	,	,	PUNCT
easat-11494	407	49	2015	2015	NUM
easat-11494	407	50	.	.	PUNCT
easat-11494	408	1	https://doi.org/10.61426/sjbcm.v2i2.193	https://doi.org/10.61426/sjbcm.v2i2.193	PROPN
easat-11494	408	2	https://doi.org/10.1016/j.cpa.2003.06.003	https://doi.org/10.1016/j.cpa.2003.06.003	PROPN
easat-11494	408	3	https://doi.org/10.1108/09513579510146996	https://doi.org/10.1108/09513579510146996	PROPN
easat-11494	408	4	https://doi.org/13106/jafeb.2021.vol8.no6.0041	https://doi.org/13106/jafeb.2021.vol8.no6.0041	PROPN
easat-11494	408	5	https://doi.org/10.1016/j.jclepro.2008.10.001	https://doi.org/10.1016/j.jclepro.2008.10.001	PROPN
easat-11494	408	6	https://doi.org/10.1108/aaaj-06-2013-1380	https://doi.org/10.1108/aaaj-06-2013-1380	NOUN
easat-11494	408	7	https://doi.org/10.1108/qram-10-2014-0061	https://doi.org/10.1108/qram-10-2014-0061	VERB
easat-11494	408	8	https://doi.org/10.5281/zenodo.7080857	https://doi.org/10.5281/zenodo.7080857	ADJ
easat-11494	408	9	https://doi.org/10.5267/j.ac.2020.3.008	https://doi.org/10.5267/j.ac.2020.3.008	PROPN
easat-11494	408	10	https://doi.org/10.55493/5002.v12i3.4441	https://doi.org/10.55493/5002.v12i3.4441	NOUN
easat-11494	408	11	https://doi.org/10.1186/s41180-016-0007-y	https://doi.org/10.1186/s41180-016-0007-y	NOUN
easat-11494	408	12	https://doi.org/10.1007/s10551-008-9672-9	https://doi.org/10.1007/s10551-008-9672-9	NOUN
easat-11494	408	13	https://doi.org/10.61426/sjbcm.v2i2.193	https://doi.org/10.61426/sjbcm.v2i2.193	NOUN
easat-11494	408	14	92	92	NUM
easat-11494	408	15	edelweiss	edelweiss	PROPN
easat-11494	408	16	applied	apply	VERB
easat-11494	408	17	science	science	NOUN
easat-11494	408	18	and	and	CCONJ
easat-11494	408	19	technology	technology	NOUN
easat-11494	408	20	issn	issn	PROPN
easat-11494	408	21	:	:	PUNCT
easat-11494	408	22	2576	2576	NUM
easat-11494	408	23	-	-	SYM
easat-11494	408	24	8484	8484	NUM
easat-11494	408	25	vol	vol	NOUN
easat-11494	408	26	.	.	PROPN
easat-11494	409	1	10	10	NUM
easat-11494	409	2	,	,	PUNCT
easat-11494	409	3	no	no	INTJ
easat-11494	409	4	.	.	NOUN
easat-11494	409	5	1	1	NUM
easat-11494	409	6	:	:	PUNCT
easat-11494	409	7	77	77	NUM
easat-11494	409	8	-	-	SYM
easat-11494	409	9	92	92	NUM
easat-11494	409	10	,	,	PUNCT
easat-11494	409	11	2026	2026	NUM
easat-11494	409	12	doi	doi	NOUN
easat-11494	409	13	:	:	PUNCT
easat-11494	409	14	10.55214/2576	10.55214/2576	NUM
easat-11494	409	15	-	-	PUNCT
easat-11494	409	16	8484.v10i1.11494	8484.v10i1.11494	NUM
easat-11494	409	17	©	©	PROPN
easat-11494	409	18	2026	2026	NUM
easat-11494	409	19	by	by	ADP
easat-11494	409	20	the	the	DET
easat-11494	409	21	authors	author	NOUN
easat-11494	409	22	;	;	PUNCT
easat-11494	409	23	licensee	licensee	PROPN
easat-11494	409	24	learning	learning	NOUN
easat-11494	409	25	gate	gate	NOUN
easat-11494	410	1	[	[	X
easat-11494	410	2	27	27	NUM
easat-11494	410	3	]	]	X
easat-11494	410	4	v.	v.	PROPN
easat-11494	410	5	l.	l.	PROPN
easat-11494	410	6	ngô	ngô	PROPN
easat-11494	410	7	and	and	CCONJ
easat-11494	410	8	t.	t.	PROPN
easat-11494	410	9	h.	h.	PROPN
easat-11494	410	10	n.	n.	PROPN
easat-11494	410	11	vũ	vũ	ADV
easat-11494	410	12	,	,	PUNCT
easat-11494	410	13	"	"	PUNCT
easat-11494	410	14	the	the	DET
easat-11494	410	15	impact	impact	NOUN
easat-11494	410	16	of	of	ADP
easat-11494	410	17	factors	factor	NOUN
easat-11494	410	18	affecting	affect	VERB
easat-11494	410	19	the	the	DET
easat-11494	410	20	level	level	NOUN
easat-11494	410	21	of	of	ADP
easat-11494	410	22	responsibility	responsibility	NOUN
easat-11494	410	23	accounting	accounting	NOUN
easat-11494	410	24	application	application	NOUN
easat-11494	410	25	in	in	ADP
easat-11494	410	26	import	import	NOUN
easat-11494	410	27	–	–	PUNCT
easat-11494	410	28	export	export	NOUN
easat-11494	410	29	enterprises	enterprise	NOUN
easat-11494	410	30	,	,	PUNCT
easat-11494	410	31	"	"	PUNCT
easat-11494	410	32	journal	journal	NOUN
easat-11494	410	33	of	of	ADP
easat-11494	410	34	financial	financial	ADJ
easat-11494	410	35	and	and	CCONJ
easat-11494	410	36	accounting	accounting	NOUN
easat-11494	410	37	research	research	NOUN
easat-11494	410	38	,	,	PUNCT
easat-11494	410	39	vol	vol	NOUN
easat-11494	410	40	.	.	PROPN
easat-11494	410	41	12	12	NUM
easat-11494	410	42	,	,	PUNCT
easat-11494	410	43	no	no	INTJ
easat-11494	410	44	.	.	NOUN
easat-11494	410	45	173	173	NUM
easat-11494	410	46	,	,	PUNCT
easat-11494	410	47	pp	pp	ADJ
easat-11494	410	48	.	.	PUNCT
easat-11494	411	1	54–58	54–58	NUM
easat-11494	411	2	,	,	PUNCT
easat-11494	411	3	2017	2017	NUM
easat-11494	411	4	.	.	PUNCT
easat-11494	412	1	[	[	X
easat-11494	412	2	28	28	NUM
easat-11494	412	3	]	]	X
easat-11494	412	4	t.	t.	PROPN
easat-11494	412	5	t.	t.	PROPN
easat-11494	412	6	tuan	tuan	PROPN
easat-11494	412	7	,	,	PUNCT
easat-11494	412	8	"	"	PUNCT
easat-11494	412	9	responsibility	responsibility	NOUN
easat-11494	412	10	accounting	account	VERB
easat-11494	412	11	in	in	ADP
easat-11494	412	12	vietnamese	vietnamese	ADJ
easat-11494	412	13	cement	cement	NOUN
easat-11494	412	14	manufacturing	manufacturing	NOUN
easat-11494	412	15	enterprises	enterprise	NOUN
easat-11494	412	16	,	,	PUNCT
easat-11494	412	17	"	"	PUNCT
easat-11494	412	18	doctoral	doctoral	ADJ
easat-11494	412	19	thesis	thesis	NOUN
easat-11494	412	20	,	,	PUNCT
easat-11494	412	21	national	national	ADJ
easat-11494	412	22	economics	economic	NOUN
easat-11494	412	23	university	university	PROPN
easat-11494	412	24	,	,	PUNCT
easat-11494	412	25	2015	2015	NUM
easat-11494	412	26	.	.	PUNCT
easat-11494	413	1	[	[	X
easat-11494	413	2	29	29	NUM
easat-11494	413	3	]	]	PUNCT
easat-11494	413	4	w.	w.	NOUN
easat-11494	413	5	aerts	aerts	PROPN
easat-11494	413	6	,	,	PUNCT
easat-11494	413	7	d.	d.	PROPN
easat-11494	413	8	cormier	cormier	PROPN
easat-11494	413	9	,	,	PUNCT
easat-11494	413	10	i.	i.	PROPN
easat-11494	413	11	m.	m.	PROPN
easat-11494	413	12	gordon	gordon	PROPN
easat-11494	413	13	,	,	PUNCT
easat-11494	413	14	and	and	CCONJ
easat-11494	413	15	m.	m.	NOUN
easat-11494	413	16	magnan	magnan	NOUN
easat-11494	413	17	,	,	PUNCT
easat-11494	413	18	"	"	PUNCT
easat-11494	413	19	performance	performance	NOUN
easat-11494	413	20	disclosure	disclosure	NOUN
easat-11494	413	21	on	on	ADP
easat-11494	413	22	the	the	DET
easat-11494	413	23	web	web	NOUN
easat-11494	413	24	:	:	PUNCT
easat-11494	413	25	an	an	DET
easat-11494	413	26	exploration	exploration	NOUN
easat-11494	413	27	of	of	ADP
easat-11494	413	28	the	the	DET
easat-11494	413	29	impact	impact	NOUN
easat-11494	413	30	of	of	ADP
easat-11494	413	31	managers	manager	NOUN
easat-11494	413	32	’	’	PART
easat-11494	413	33	perceptions	perception	NOUN
easat-11494	413	34	of	of	ADP
easat-11494	413	35	stakeholder	stakeholder	NOUN
easat-11494	413	36	concerns	concern	NOUN
easat-11494	413	37	,	,	PUNCT
easat-11494	413	38	"	"	PUNCT
easat-11494	413	39	the	the	DET
easat-11494	413	40	international	international	ADJ
easat-11494	413	41	journal	journal	NOUN
easat-11494	413	42	of	of	ADP
easat-11494	413	43	digital	digital	ADJ
easat-11494	413	44	accounting	accounting	NOUN
easat-11494	413	45	research	research	NOUN
easat-11494	413	46	,	,	PUNCT
easat-11494	413	47	vol	vol	NOUN
easat-11494	413	48	.	.	PROPN
easat-11494	413	49	6	6	NUM
easat-11494	413	50	,	,	PUNCT
easat-11494	413	51	no	no	INTJ
easat-11494	413	52	.	.	NOUN
easat-11494	413	53	12	12	NUM
easat-11494	413	54	,	,	PUNCT
easat-11494	413	55	pp	pp	ADJ
easat-11494	413	56	.	.	PUNCT
easat-11494	414	1	159	159	NUM
easat-11494	414	2	-	-	SYM
easat-11494	414	3	194	194	NUM
easat-11494	414	4	,	,	PUNCT
easat-11494	414	5	2006	2006	NUM
easat-11494	414	6	.	.	PUNCT
easat-11494	415	1	https://doi.org/10.4192/1577-8517-v6_6	https://doi.org/10.4192/1577-8517-v6_6	X
easat-11494	415	2	[	[	X
easat-11494	415	3	30	30	NUM
easat-11494	415	4	]	]	X
easat-11494	415	5	n.	n.	NOUN
easat-11494	415	6	t.	t.	PROPN
easat-11494	415	7	t.	t.	PROPN
easat-11494	415	8	hang	hang	PROPN
easat-11494	415	9	,	,	PUNCT
easat-11494	415	10	n.	n.	NOUN
easat-11494	415	11	t.	t.	PROPN
easat-11494	415	12	p.	p.	NOUN
easat-11494	415	13	dung	dung	NOUN
easat-11494	415	14	,	,	PUNCT
easat-11494	415	15	and	and	CCONJ
easat-11494	415	16	n.	n.	PROPN
easat-11494	415	17	t.	t.	PROPN
easat-11494	415	18	b.	b.	PROPN
easat-11494	416	1	tuyet	tuyet	ADV
easat-11494	416	2	,	,	PUNCT
easat-11494	416	3	"	"	PUNCT
easat-11494	416	4	factors	factor	NOUN
easat-11494	416	5	affecting	affect	VERB
easat-11494	416	6	the	the	DET
easat-11494	416	7	application	application	NOUN
easat-11494	416	8	of	of	ADP
easat-11494	416	9	social	social	ADJ
easat-11494	416	10	responsibility	responsibility	NOUN
easat-11494	416	11	accounting	accounting	NOUN
easat-11494	416	12	:	:	PUNCT
easat-11494	416	13	evidence	evidence	NOUN
easat-11494	416	14	from	from	ADP
easat-11494	416	15	plastic	plastic	ADJ
easat-11494	416	16	manufacturing	manufacturing	NOUN
easat-11494	416	17	companies	company	NOUN
easat-11494	416	18	,	,	PUNCT
easat-11494	416	19	"	"	PUNCT
easat-11494	416	20	corporate	corporate	ADJ
easat-11494	416	21	governance	governance	NOUN
easat-11494	416	22	and	and	CCONJ
easat-11494	416	23	organizational	organizational	ADJ
easat-11494	416	24	behavior	behavior	NOUN
easat-11494	416	25	review	review	NOUN
easat-11494	416	26	,	,	PUNCT
easat-11494	416	27	vol	vol	NOUN
easat-11494	416	28	.	.	PROPN
easat-11494	416	29	8	8	NUM
easat-11494	416	30	,	,	PUNCT
easat-11494	416	31	no	no	INTJ
easat-11494	416	32	.	.	NOUN
easat-11494	416	33	2	2	NUM
easat-11494	416	34	,	,	PUNCT
easat-11494	416	35	pp	pp	ADJ
easat-11494	416	36	.	.	PUNCT
easat-11494	416	37	39	39	NUM
easat-11494	416	38	-	-	SYM
easat-11494	416	39	49	49	NUM
easat-11494	416	40	,	,	PUNCT
easat-11494	416	41	2024	2024	NUM
easat-11494	416	42	.	.	PUNCT
easat-11494	417	1	[	[	X
easat-11494	417	2	31	31	NUM
easat-11494	417	3	]	]	PUNCT
easat-11494	417	4	p.	p.	NOUN
easat-11494	417	5	t.	t.	PROPN
easat-11494	417	6	b.	b.	PROPN
easat-11494	417	7	thu	thu	PROPN
easat-11494	417	8	,	,	PUNCT
easat-11494	417	9	"	"	PUNCT
easat-11494	417	10	a	a	DET
easat-11494	417	11	study	study	NOUN
easat-11494	417	12	on	on	ADP
easat-11494	417	13	factors	factor	NOUN
easat-11494	417	14	affecting	affect	VERB
easat-11494	417	15	the	the	DET
easat-11494	417	16	application	application	NOUN
easat-11494	417	17	of	of	ADP
easat-11494	417	18	social	social	ADJ
easat-11494	417	19	responsibility	responsibility	NOUN
easat-11494	417	20	accounting	account	VERB
easat-11494	417	21	in	in	ADP
easat-11494	417	22	manufacturing	manufacturing	NOUN
easat-11494	417	23	enterprises	enterprise	NOUN
easat-11494	417	24	of	of	ADP
easat-11494	417	25	vietnam	vietnam	PROPN
easat-11494	417	26	,	,	PUNCT
easat-11494	417	27	"	"	PUNCT
easat-11494	417	28	journal	journal	NOUN
easat-11494	417	29	of	of	ADP
easat-11494	417	30	organizational	organizational	ADJ
easat-11494	417	31	behavior	behavior	NOUN
easat-11494	417	32	research	research	NOUN
easat-11494	417	33	,	,	PUNCT
easat-11494	417	34	vol	vol	NOUN
easat-11494	417	35	.	.	PROPN
easat-11494	417	36	8	8	NUM
easat-11494	417	37	,	,	PUNCT
easat-11494	417	38	no	no	INTJ
easat-11494	417	39	.	.	NOUN
easat-11494	417	40	1	1	NUM
easat-11494	417	41	-	-	SYM
easat-11494	417	42	2023	2023	NUM
easat-11494	417	43	,	,	PUNCT
easat-11494	417	44	pp	pp	ADJ
easat-11494	417	45	.	.	PUNCT
easat-11494	418	1	319	319	NUM
easat-11494	418	2	-	-	SYM
easat-11494	418	3	332	332	NUM
easat-11494	418	4	,	,	PUNCT
easat-11494	418	5	2023	2023	NUM
easat-11494	418	6	.	.	PUNCT
easat-11494	419	1	https://doi.org/10.51847/2jxcy13eou	https://doi.org/10.51847/2jxcy13eou	X
easat-11494	420	1	[	[	X
easat-11494	420	2	32	32	NUM
easat-11494	420	3	]	]	PUNCT
easat-11494	420	4	b.	b.	PROPN
easat-11494	420	5	t.	t.	PROPN
easat-11494	420	6	x.	x.	PROPN
easat-11494	420	7	ha	ha	INTJ
easat-11494	420	8	,	,	PUNCT
easat-11494	420	9	"	"	PUNCT
easat-11494	420	10	research	research	NOUN
easat-11494	420	11	on	on	ADP
easat-11494	420	12	factors	factor	NOUN
easat-11494	420	13	affecting	affect	VERB
easat-11494	420	14	responsibility	responsibility	NOUN
easat-11494	420	15	accounting	account	VERB
easat-11494	420	16	at	at	ADP
easat-11494	420	17	quy	quy	PROPN
easat-11494	420	18	nhon	nhon	PROPN
easat-11494	420	19	university	university	PROPN
easat-11494	420	20	,	,	PUNCT
easat-11494	420	21	"	"	PUNCT
easat-11494	420	22	quy	quy	PROPN
easat-11494	420	23	nhon	nhon	PROPN
easat-11494	420	24	university	university	PROPN
easat-11494	420	25	science	science	PROPN
easat-11494	420	26	journal	journal	PROPN
easat-11494	420	27	,	,	PUNCT
easat-11494	420	28	vol	vol	NOUN
easat-11494	420	29	.	.	PROPN
easat-11494	420	30	4	4	NUM
easat-11494	420	31	,	,	PUNCT
easat-11494	420	32	pp	pp	ADJ
easat-11494	420	33	.	.	PUNCT
easat-11494	421	1	59–71	59–71	NUM
easat-11494	421	2	,	,	PUNCT
easat-11494	421	3	2019	2019	NUM
easat-11494	421	4	.	.	PUNCT
easat-11494	422	1	[	[	X
easat-11494	422	2	33	33	NUM
easat-11494	422	3	]	]	X
easat-11494	422	4	d.	d.	PROPN
easat-11494	422	5	lončar	lončar	PROPN
easat-11494	422	6	,	,	PUNCT
easat-11494	422	7	j.	j.	PROPN
easat-11494	422	8	paunković	paunković	PROPN
easat-11494	422	9	,	,	PUNCT
easat-11494	422	10	v.	v.	ADP
easat-11494	422	11	jovanović	jovanović	NOUN
easat-11494	422	12	,	,	PUNCT
easat-11494	422	13	and	and	CCONJ
easat-11494	422	14	v.	v.	ADP
easat-11494	422	15	krstić	krstić	NOUN
easat-11494	422	16	,	,	PUNCT
easat-11494	422	17	"	"	PUNCT
easat-11494	422	18	environmental	environmental	ADJ
easat-11494	422	19	and	and	CCONJ
easat-11494	422	20	social	social	ADJ
easat-11494	422	21	responsibility	responsibility	NOUN
easat-11494	422	22	of	of	ADP
easat-11494	422	23	companies	company	NOUN
easat-11494	422	24	cross	cross	VERB
easat-11494	422	25	eu	eu	PROPN
easat-11494	422	26	countries	countries	PROPN
easat-11494	422	27	–	–	PUNCT
easat-11494	422	28	panel	panel	NOUN
easat-11494	422	29	data	datum	NOUN
easat-11494	422	30	analysis	analysis	NOUN
easat-11494	422	31	,	,	PUNCT
easat-11494	422	32	"	"	PUNCT
easat-11494	422	33	science	science	NOUN
easat-11494	422	34	of	of	ADP
easat-11494	422	35	the	the	DET
easat-11494	422	36	total	total	ADJ
easat-11494	422	37	environment	environment	NOUN
easat-11494	422	38	,	,	PUNCT
easat-11494	422	39	vol	vol	NOUN
easat-11494	422	40	.	.	PROPN
easat-11494	423	1	657	657	NUM
easat-11494	423	2	,	,	PUNCT
easat-11494	423	3	pp	pp	ADJ
easat-11494	423	4	.	.	PUNCT
easat-11494	424	1	287	287	NUM
easat-11494	424	2	-	-	SYM
easat-11494	424	3	296	296	NUM
easat-11494	424	4	,	,	PUNCT
easat-11494	424	5	2019	2019	NUM
easat-11494	424	6	.	.	PUNCT
easat-11494	425	1	https://doi.org/10.1016/j.scitotenv.2018.11.482	https://doi.org/10.1016/j.scitotenv.2018.11.482	PROPN
easat-11494	425	2	[	[	X
easat-11494	425	3	34	34	NUM
easat-11494	425	4	]	]	PUNCT
easat-11494	425	5	s.	s.	PROPN
easat-11494	425	6	cadez	cadez	PROPN
easat-11494	425	7	and	and	CCONJ
easat-11494	425	8	c.	c.	PROPN
easat-11494	425	9	guilding	guilding	NOUN
easat-11494	425	10	,	,	PUNCT
easat-11494	425	11	"	"	PUNCT
easat-11494	425	12	an	an	DET
easat-11494	425	13	exploratory	exploratory	ADJ
easat-11494	425	14	investigation	investigation	NOUN
easat-11494	425	15	of	of	ADP
easat-11494	425	16	an	an	DET
easat-11494	425	17	integrated	integrate	VERB
easat-11494	425	18	contingency	contingency	NOUN
easat-11494	425	19	model	model	NOUN
easat-11494	425	20	of	of	ADP
easat-11494	425	21	strategic	strategic	ADJ
easat-11494	425	22	management	management	NOUN
easat-11494	425	23	accounting	accounting	NOUN
easat-11494	425	24	,	,	PUNCT
easat-11494	425	25	"	"	PUNCT
easat-11494	425	26	accounting	accounting	NOUN
easat-11494	425	27	,	,	PUNCT
easat-11494	425	28	organizations	organization	NOUN
easat-11494	425	29	and	and	CCONJ
easat-11494	425	30	society	society	NOUN
easat-11494	425	31	,	,	PUNCT
easat-11494	425	32	vol	vol	NOUN
easat-11494	425	33	.	.	PROPN
easat-11494	426	1	33	33	NUM
easat-11494	426	2	,	,	PUNCT
easat-11494	426	3	no	no	INTJ
easat-11494	426	4	.	.	NOUN
easat-11494	426	5	7	7	NUM
easat-11494	426	6	-	-	SYM
easat-11494	426	7	8	8	NUM
easat-11494	426	8	,	,	PUNCT
easat-11494	426	9	pp	pp	ADJ
easat-11494	426	10	.	.	PUNCT
easat-11494	427	1	836	836	NUM
easat-11494	427	2	-	-	SYM
easat-11494	427	3	863	863	NUM
easat-11494	427	4	,	,	PUNCT
easat-11494	427	5	2008	2008	NUM
easat-11494	427	6	.	.	PUNCT
easat-11494	428	1	https://doi.org/10.1016/j.aos.2008.01.003	https://doi.org/10.1016/j.aos.2008.01.003	PROPN
easat-11494	429	1	[	[	X
easat-11494	429	2	35	35	NUM
easat-11494	429	3	]	]	PUNCT
easat-11494	429	4	s.	s.	PROPN
easat-11494	429	5	y.	y.	PROPN
easat-11494	429	6	ern	ern	PROPN
easat-11494	429	7	,	,	PUNCT
easat-11494	429	8	a.	a.	PROPN
easat-11494	429	9	abdullah	abdullah	PROPN
easat-11494	429	10	,	,	PUNCT
easat-11494	429	11	and	and	CCONJ
easat-11494	429	12	s.	s.	PROPN
easat-11494	429	13	y.	y.	PROPN
easat-11494	429	14	foong	foong	PROPN
easat-11494	429	15	,	,	PUNCT
easat-11494	429	16	"	"	PUNCT
easat-11494	429	17	contingency	contingency	NOUN
easat-11494	429	18	factors	factor	NOUN
easat-11494	429	19	influencing	influence	VERB
easat-11494	429	20	mas	mas	PROPN
easat-11494	429	21	design	design	NOUN
easat-11494	429	22	of	of	ADP
easat-11494	429	23	manufacturing	manufacturing	NOUN
easat-11494	429	24	firms	firm	NOUN
easat-11494	429	25	in	in	ADP
easat-11494	429	26	malaysia	malaysia	PROPN
easat-11494	429	27	,	,	PUNCT
easat-11494	429	28	"	"	PUNCT
easat-11494	429	29	asian	asian	ADJ
easat-11494	429	30	journal	journal	NOUN
easat-11494	429	31	of	of	ADP
easat-11494	429	32	accounting	accounting	PROPN
easat-11494	429	33	&	&	CCONJ
easat-11494	429	34	governance	governance	NOUN
easat-11494	429	35	,	,	PUNCT
easat-11494	429	36	vol	vol	NOUN
easat-11494	429	37	.	.	PROPN
easat-11494	429	38	7	7	NUM
easat-11494	429	39	,	,	PUNCT
easat-11494	429	40	pp	pp	ADJ
easat-11494	429	41	.	.	PUNCT
easat-11494	430	1	1	1	NUM
easat-11494	430	2	-	-	SYM
easat-11494	430	3	9	9	NUM
easat-11494	430	4	,	,	PUNCT
easat-11494	430	5	2016	2016	NUM
easat-11494	430	6	.	.	PUNCT
easat-11494	431	1	https://doi.org/10.17576/ajag-2016-0701	https://doi.org/10.17576/ajag-2016-0701	NOUN
easat-11494	432	1	[	[	X
easat-11494	432	2	36	36	NUM
easat-11494	432	3	]	]	X
easat-11494	432	4	n.	n.	PROPN
easat-11494	432	5	n.	n.	PROPN
easat-11494	432	6	giau	giau	PROPN
easat-11494	432	7	,	,	PUNCT
easat-11494	432	8	n.	n.	PROPN
easat-11494	432	9	t.	t.	PROPN
easat-11494	432	10	k.	k.	PROPN
easat-11494	432	11	phuong	phuong	PROPN
easat-11494	432	12	,	,	PUNCT
easat-11494	432	13	and	and	CCONJ
easat-11494	432	14	t.	t.	PROPN
easat-11494	432	15	p.	p.	NOUN
easat-11494	433	1	my	my	PRON
easat-11494	433	2	,	,	PUNCT
easat-11494	433	3	"	"	PUNCT
easat-11494	433	4	factors	factor	NOUN
easat-11494	433	5	affecting	affect	VERB
easat-11494	433	6	the	the	DET
easat-11494	433	7	application	application	NOUN
easat-11494	433	8	of	of	ADP
easat-11494	433	9	responsibility	responsibility	NOUN
easat-11494	433	10	accounting	account	VERB
easat-11494	433	11	in	in	ADP
easat-11494	433	12	manufacturing	manufacturing	NOUN
easat-11494	433	13	enterprises	enterprise	NOUN
easat-11494	433	14	in	in	ADP
easat-11494	433	15	binh	binh	PROPN
easat-11494	433	16	duong	duong	PROPN
easat-11494	433	17	,	,	PUNCT
easat-11494	433	18	"	"	PUNCT
easat-11494	433	19	journal	journal	NOUN
easat-11494	433	20	of	of	ADP
easat-11494	433	21	economics	economic	NOUN
easat-11494	433	22	and	and	CCONJ
easat-11494	433	23	forecast	forecast	NOUN
easat-11494	433	24	,	,	PUNCT
easat-11494	433	25	vol	vol	NOUN
easat-11494	433	26	.	.	PROPN
easat-11494	433	27	33	33	NUM
easat-11494	433	28	,	,	PUNCT
easat-11494	433	29	pp	pp	ADJ
easat-11494	433	30	.	.	PUNCT
easat-11494	433	31	18–21	18–21	NUM
easat-11494	433	32	,	,	PUNCT
easat-11494	433	33	2023	2023	NUM
easat-11494	433	34	.	.	PUNCT
easat-11494	434	1	[	[	X
easat-11494	434	2	37	37	NUM
easat-11494	434	3	]	]	PUNCT
easat-11494	434	4	m.	m.	NOUN
easat-11494	434	5	ebrahimnawaiseh	ebrahimnawaiseh	PROPN
easat-11494	434	6	,	,	PUNCT
easat-11494	434	7	a.-r	a.-r	PROPN
easat-11494	434	8	.	.	PROPN
easat-11494	435	1	zeidan	zeidan	PROPN
easat-11494	435	2	,	,	PUNCT
easat-11494	435	3	m.	m.	NOUN
easat-11494	435	4	falahat	falahat	PROPN
easat-11494	435	5	,	,	PUNCT
easat-11494	435	6	and	and	CCONJ
easat-11494	435	7	a.	a.	NOUN
easat-11494	435	8	qtish	qtish	PROPN
easat-11494	435	9	,	,	PUNCT
easat-11494	435	10	"	"	PUNCT
easat-11494	435	11	an	an	DET
easat-11494	435	12	empirical	empirical	ADJ
easat-11494	435	13	assessment	assessment	NOUN
easat-11494	435	14	of	of	ADP
easat-11494	435	15	measuring	measure	VERB
easat-11494	435	16	the	the	DET
easat-11494	435	17	extent	extent	NOUN
easat-11494	435	18	of	of	ADP
easat-11494	435	19	implementing	implement	VERB
easat-11494	435	20	responsibility	responsibility	NOUN
easat-11494	435	21	accounting	accounting	NOUN
easat-11494	435	22	rudiments	rudiment	NOUN
easat-11494	435	23	in	in	ADP
easat-11494	435	24	jordanian	jordanian	ADJ
easat-11494	435	25	industrial	industrial	ADJ
easat-11494	435	26	companies	company	NOUN
easat-11494	435	27	listed	list	VERB
easat-11494	435	28	at	at	ADP
easat-11494	435	29	amman	amman	PROPN
easat-11494	435	30	stock	stock	PROPN
easat-11494	435	31	exchange	exchange	PROPN
easat-11494	435	32	,	,	PUNCT
easat-11494	435	33	"	"	PUNCT
easat-11494	435	34	advances	advance	NOUN
easat-11494	435	35	in	in	ADP
easat-11494	435	36	management	management	NOUN
easat-11494	435	37	and	and	CCONJ
easat-11494	435	38	applied	apply	VERB
easat-11494	435	39	economics	economic	NOUN
easat-11494	435	40	,	,	PUNCT
easat-11494	435	41	vol	vol	NOUN
easat-11494	435	42	.	.	PROPN
easat-11494	435	43	4	4	NUM
easat-11494	435	44	,	,	PUNCT
easat-11494	435	45	no	no	INTJ
easat-11494	435	46	.	.	NOUN
easat-11494	435	47	3	3	NUM
easat-11494	435	48	,	,	PUNCT
easat-11494	435	49	pp	pp	ADJ
easat-11494	435	50	.	.	PUNCT
easat-11494	436	1	1	1	NUM
easat-11494	436	2	-	-	SYM
easat-11494	436	3	9	9	NUM
easat-11494	436	4	,	,	PUNCT
easat-11494	436	5	2014	2014	NUM
easat-11494	436	6	.	.	PUNCT
easat-11494	437	1	[	[	X
easat-11494	437	2	38	38	NUM
easat-11494	437	3	]	]	PUNCT
easat-11494	437	4	n.	n.	PROPN
easat-11494	437	5	zulkifli	zulkifli	PROPN
easat-11494	437	6	,	,	PUNCT
easat-11494	437	7	b.	b.	PROPN
easat-11494	437	8	telford	telford	PROPN
easat-11494	437	9	,	,	PUNCT
easat-11494	437	10	and	and	CCONJ
easat-11494	437	11	n.	n.	PROPN
easat-11494	437	12	marriott	marriott	PROPN
easat-11494	437	13	,	,	PUNCT
easat-11494	437	14	social	social	ADJ
easat-11494	437	15	and	and	CCONJ
easat-11494	437	16	environmental	environmental	ADJ
easat-11494	437	17	accounting	accounting	NOUN
easat-11494	437	18	in	in	ADP
easat-11494	437	19	malaysia	malaysia	PROPN
easat-11494	437	20	:	:	PUNCT
easat-11494	437	21	practitioners	practitioner	NOUN
easat-11494	437	22	’	'	PUNCT
easat-11494	437	23	views	view	NOUN
easat-11494	437	24	.	.	PUNCT
easat-11494	438	1	bingley	bingley	PROPN
easat-11494	438	2	,	,	PUNCT
easat-11494	438	3	uk	uk	PROPN
easat-11494	438	4	:	:	PUNCT
easat-11494	438	5	emerald	emerald	PROPN
easat-11494	438	6	group	group	PROPN
easat-11494	438	7	publishing	publishing	PROPN
easat-11494	438	8	limited	limit	VERB
easat-11494	438	9	,	,	PUNCT
easat-11494	438	10	2009	2009	NUM
easat-11494	438	11	.	.	PUNCT
easat-11494	439	1	https://doi.org/10.4192/1577-8517-v6_6	https://doi.org/10.4192/1577-8517-v6_6	X
easat-11494	439	2	https://doi.org/10.51847/2jxcy13eou	https://doi.org/10.51847/2jxcy13eou	PROPN
easat-11494	439	3	https://doi.org/10.1016/j.scitotenv.2018.11.482	https://doi.org/10.1016/j.scitotenv.2018.11.482	PROPN
easat-11494	439	4	https://doi.org/10.1016/j.aos.2008.01.003	https://doi.org/10.1016/j.aos.2008.01.003	PROPN
easat-11494	439	5	https://doi.org/10.17576/ajag-2016-07-01	https://doi.org/10.17576/ajag-2016-07-01	ADJ
easat-11494	439	6	https://doi.org/10.17576/ajag-2016-07-01	https://doi.org/10.17576/ajag-2016-07-01	NOUN