id	sid	tid	token	lemma	pos
easat-1672	1	1	edelweiss	edelweiss	PROPN
easat-1672	1	2	applied	apply	VERB
easat-1672	1	3	science	science	NOUN
easat-1672	1	4	and	and	CCONJ
easat-1672	1	5	technology	technology	NOUN
easat-1672	1	6	issn	issn	PROPN
easat-1672	1	7	:	:	PUNCT
easat-1672	1	8	2576	2576	NUM
easat-1672	1	9	-	-	SYM
easat-1672	1	10	8484	8484	NUM
easat-1672	1	11	vol	vol	NOUN
easat-1672	1	12	.	.	PROPN
easat-1672	1	13	8	8	NUM
easat-1672	1	14	,	,	PUNCT
easat-1672	1	15	no	no	INTJ
easat-1672	1	16	.	.	NOUN
easat-1672	1	17	3	3	NUM
easat-1672	1	18	,	,	PUNCT
easat-1672	1	19	446	446	NUM
easat-1672	1	20	-	-	SYM
easat-1672	1	21	475	475	NUM
easat-1672	1	22	2024	2024	NUM
easat-1672	1	23	publisher	publisher	NOUN
easat-1672	1	24	:	:	PUNCT
easat-1672	1	25	learning	learn	VERB
easat-1672	1	26	gate	gate	NOUN
easat-1672	1	27	doi	doi	PROPN
easat-1672	1	28	:	:	PUNCT
easat-1672	1	29	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	1	30	©	©	NOUN
easat-1672	1	31	2024	2024	NUM
easat-1672	1	32	by	by	ADP
easat-1672	1	33	the	the	DET
easat-1672	1	34	authors	author	NOUN
easat-1672	1	35	;	;	PUNCT
easat-1672	1	36	licensee	licensee	PROPN
easat-1672	1	37	learning	learning	NOUN
easat-1672	1	38	gate	gate	NOUN
easat-1672	1	39	©	©	PROPN
easat-1672	1	40	2024	2024	NUM
easat-1672	1	41	by	by	ADP
easat-1672	1	42	the	the	DET
easat-1672	1	43	author	author	NOUN
easat-1672	1	44	;	;	PUNCT
easat-1672	1	45	licensee	licensee	PROPN
easat-1672	1	46	learning	learn	VERB
easat-1672	1	47	gate	gate	NOUN
easat-1672	1	48	*	*	PUNCT
easat-1672	1	49	correspondence	correspondence	NOUN
easat-1672	1	50	:	:	PUNCT
easat-1672	1	51	safaaali3g45h@gmail.com	safaaali3g45h@gmail.com	X
easat-1672	1	52	the	the	DET
easat-1672	1	53	role	role	NOUN
easat-1672	1	54	of	of	ADP
easat-1672	1	55	integrated	integrated	ADJ
easat-1672	1	56	reporting	reporting	NOUN
easat-1672	1	57	on	on	ADP
easat-1672	1	58	global	global	ADJ
easat-1672	1	59	warming	warming	NOUN
easat-1672	1	60	in	in	ADP
easat-1672	1	61	achieving	achieve	VERB
easat-1672	1	62	the	the	DET
easat-1672	1	63	requirements	requirement	NOUN
easat-1672	1	64	of	of	ADP
easat-1672	1	65	international	international	ADJ
easat-1672	1	66	auditing	auditing	NOUN
easat-1672	1	67	standard	standard	NOUN
easat-1672	1	68	3410	3410	NUM
easat-1672	1	69	an	an	DET
easat-1672	1	70	applied	apply	VERB
easat-1672	1	71	study	study	NOUN
easat-1672	1	72	in	in	ADP
easat-1672	1	73	a	a	DET
easat-1672	1	74	sample	sample	NOUN
easat-1672	1	75	of	of	ADP
easat-1672	1	76	the	the	DET
easat-1672	1	77	local	local	ADJ
easat-1672	1	78	environment	environment	NOUN
easat-1672	1	79	safa	safa	PROPN
easat-1672	1	80	ali	ali	PROPN
easat-1672	1	81	rasheed	rasheed	PROPN
easat-1672	1	82	ali1	ali1	PROPN
easat-1672	1	83	*	*	PROPN
easat-1672	1	84	,	,	PUNCT
easat-1672	1	85	adel	adel	PROPN
easat-1672	1	86	subhi	subhi	PROPN
easat-1672	1	87	al	al	PROPN
easat-1672	1	88	-	-	PUNCT
easat-1672	1	89	basha2	basha2	PROPN
easat-1672	1	90	1accounting	1accounting	NUM
easat-1672	1	91	department	department	NOUN
easat-1672	1	92	,	,	PUNCT
easat-1672	1	93	college	college	NOUN
easat-1672	1	94	of	of	ADP
easat-1672	1	95	administration	administration	NOUN
easat-1672	1	96	and	and	CCONJ
easat-1672	1	97	economics	economic	NOUN
easat-1672	1	98	,	,	PUNCT
easat-1672	1	99	university	university	NOUN
easat-1672	1	100	of	of	ADP
easat-1672	1	101	iraq	iraq	PROPN
easat-1672	1	102	;	;	PUNCT
easat-1672	1	103	safaaali3g45h@gmail.com	safaaali3g45h@gmail.com	X
easat-1672	1	104	(	(	PUNCT
easat-1672	1	105	s.a.r.a	s.a.r.a	PROPN
easat-1672	1	106	.	.	PUNCT
easat-1672	1	107	)	)	PUNCT
easat-1672	2	1	2head	2head	NUM
easat-1672	2	2	of	of	ADP
easat-1672	2	3	accounting	accounting	PROPN
easat-1672	2	4	department	department	PROPN
easat-1672	2	5	,	,	PUNCT
easat-1672	2	6	al	al	PROPN
easat-1672	2	7	-	-	PUNCT
easat-1672	2	8	turath	turath	PROPN
easat-1672	2	9	university	university	NOUN
easat-1672	2	10	;	;	PUNCT
easat-1672	2	11	adel.subhe@uoturath.edu.iq	adel.subhe@uoturath.edu.iq	ADJ
easat-1672	2	12	(	(	PUNCT
easat-1672	2	13	a.s.a.b	a.s.a.b	PROPN
easat-1672	2	14	.	.	PUNCT
easat-1672	2	15	)	)	PUNCT
easat-1672	3	1	abstract	abstract	NOUN
easat-1672	3	2	:	:	PUNCT
easat-1672	3	3	the	the	DET
easat-1672	3	4	research	research	NOUN
easat-1672	3	5	aims	aim	VERB
easat-1672	3	6	to	to	PART
easat-1672	3	7	evaluate	evaluate	VERB
easat-1672	3	8	the	the	DET
easat-1672	3	9	role	role	NOUN
easat-1672	3	10	of	of	ADP
easat-1672	3	11	assurance	assurance	NOUN
easat-1672	3	12	services	service	NOUN
easat-1672	3	13	according	accord	VERB
easat-1672	3	14	to	to	ADP
easat-1672	3	15	standard	standard	PROPN
easat-1672	3	16	3410	3410	NUM
easat-1672	3	17	in	in	ADP
easat-1672	3	18	enhancing	enhance	VERB
easat-1672	3	19	the	the	DET
easat-1672	3	20	credibility	credibility	NOUN
easat-1672	3	21	of	of	ADP
easat-1672	3	22	integrated	integrated	ADJ
easat-1672	3	23	reporting	reporting	NOUN
easat-1672	3	24	on	on	ADP
easat-1672	3	25	global	global	ADJ
easat-1672	3	26	warming	warming	NOUN
easat-1672	3	27	and	and	CCONJ
easat-1672	3	28	its	its	PRON
easat-1672	3	29	confirmation	confirmation	NOUN
easat-1672	3	30	in	in	ADP
easat-1672	3	31	local	local	ADJ
easat-1672	3	32	refineries	refinery	NOUN
easat-1672	3	33	(	(	PUNCT
easat-1672	3	34	dura	dura	NOUN
easat-1672	3	35	and	and	CCONJ
easat-1672	3	36	shuaiba	shuaiba	VERB
easat-1672	3	37	refineries	refinery	NOUN
easat-1672	3	38	)	)	PUNCT
easat-1672	3	39	and	and	CCONJ
easat-1672	3	40	to	to	PART
easat-1672	3	41	identify	identify	VERB
easat-1672	3	42	the	the	DET
easat-1672	3	43	challenges	challenge	NOUN
easat-1672	3	44	facing	face	VERB
easat-1672	3	45	the	the	DET
easat-1672	3	46	application	application	NOUN
easat-1672	3	47	of	of	ADP
easat-1672	3	48	assurance	assurance	NOUN
easat-1672	3	49	services	service	NOUN
easat-1672	3	50	through	through	ADP
easat-1672	3	51	integrated	integrate	VERB
easat-1672	3	52	reporting	reporting	NOUN
easat-1672	3	53	on	on	ADP
easat-1672	3	54	global	global	ADJ
easat-1672	3	55	warming	warming	NOUN
easat-1672	3	56	in	in	ADP
easat-1672	3	57	order	order	NOUN
easat-1672	3	58	to	to	PART
easat-1672	3	59	propose	propose	VERB
easat-1672	3	60	solutions	solution	NOUN
easat-1672	3	61	to	to	PART
easat-1672	3	62	overcome	overcome	VERB
easat-1672	3	63	the	the	DET
easat-1672	3	64	challenges	challenge	NOUN
easat-1672	3	65	and	and	CCONJ
easat-1672	3	66	activate	activate	VERB
easat-1672	3	67	the	the	DET
easat-1672	3	68	role	role	NOUN
easat-1672	3	69	of	of	ADP
easat-1672	3	70	assurance	assurance	NOUN
easat-1672	3	71	services	service	NOUN
easat-1672	3	72	in	in	ADP
easat-1672	3	73	enhancing	enhance	VERB
easat-1672	3	74	the	the	DET
easat-1672	3	75	quality	quality	NOUN
easat-1672	3	76	of	of	ADP
easat-1672	3	77	integrated	integrated	ADJ
easat-1672	3	78	reporting	reporting	NOUN
easat-1672	3	79	on	on	ADP
easat-1672	3	80	global	global	ADJ
easat-1672	3	81	warming	warming	NOUN
easat-1672	3	82	and	and	CCONJ
easat-1672	3	83	to	to	PART
easat-1672	3	84	analyze	analyze	VERB
easat-1672	3	85	the	the	DET
easat-1672	3	86	level	level	NOUN
easat-1672	3	87	of	of	ADP
easat-1672	3	88	application	application	NOUN
easat-1672	3	89	of	of	ADP
easat-1672	3	90	standard	standard	NOUN
easat-1672	3	91	3410	3410	NUM
easat-1672	3	92	in	in	ADP
easat-1672	3	93	assurance	assurance	NOUN
easat-1672	3	94	services	service	NOUN
easat-1672	3	95	through	through	ADP
easat-1672	3	96	integrated	integrate	VERB
easat-1672	3	97	reporting	reporting	NOUN
easat-1672	3	98	on	on	ADP
easat-1672	3	99	global	global	ADJ
easat-1672	3	100	warming	warming	NOUN
easat-1672	3	101	,	,	PUNCT
easat-1672	3	102	where	where	SCONJ
easat-1672	3	103	the	the	DET
easat-1672	3	104	importance	importance	NOUN
easat-1672	3	105	of	of	ADP
easat-1672	3	106	the	the	DET
easat-1672	3	107	research	research	NOUN
easat-1672	3	108	appears	appear	VERB
easat-1672	3	109	in	in	ADP
easat-1672	3	110	terms	term	NOUN
easat-1672	3	111	of	of	ADP
easat-1672	3	112	its	its	PRON
easat-1672	3	113	role	role	NOUN
easat-1672	3	114	in	in	ADP
easat-1672	3	115	bridging	bridge	VERB
easat-1672	3	116	the	the	DET
easat-1672	3	117	knowledge	knowledge	NOUN
easat-1672	3	118	gap	gap	NOUN
easat-1672	3	119	and	and	CCONJ
easat-1672	3	120	achieving	achieve	VERB
easat-1672	3	121	practical	practical	ADJ
easat-1672	3	122	benefits	benefit	NOUN
easat-1672	3	123	,	,	PUNCT
easat-1672	3	124	as	as	SCONJ
easat-1672	3	125	this	this	DET
easat-1672	3	126	research	research	NOUN
easat-1672	3	127	is	be	AUX
easat-1672	3	128	distinguished	distinguish	VERB
easat-1672	3	129	by	by	ADP
easat-1672	3	130	scientific	scientific	ADJ
easat-1672	3	131	importance	importance	NOUN
easat-1672	3	132	a	a	DET
easat-1672	3	133	prominent	prominent	ADJ
easat-1672	3	134	work	work	NOUN
easat-1672	3	135	that	that	PRON
easat-1672	3	136	deals	deal	VERB
easat-1672	3	137	with	with	ADP
easat-1672	3	138	a	a	DET
easat-1672	3	139	modern	modern	ADJ
easat-1672	3	140	professional	professional	ADJ
easat-1672	3	141	issue	issue	NOUN
easat-1672	3	142	that	that	PRON
easat-1672	3	143	has	have	AUX
easat-1672	3	144	not	not	PART
easat-1672	3	145	received	receive	VERB
easat-1672	3	146	sufficient	sufficient	ADJ
easat-1672	3	147	attention	attention	NOUN
easat-1672	3	148	in	in	ADP
easat-1672	3	149	iraq	iraq	PROPN
easat-1672	3	150	,	,	PUNCT
easat-1672	3	151	despite	despite	SCONJ
easat-1672	3	152	the	the	DET
easat-1672	3	153	need	need	NOUN
easat-1672	3	154	for	for	ADP
easat-1672	3	155	it	it	PRON
easat-1672	3	156	by	by	ADP
easat-1672	3	157	stakeholders	stakeholder	NOUN
easat-1672	3	158	,	,	PUNCT
easat-1672	3	159	as	as	SCONJ
easat-1672	3	160	the	the	DET
easat-1672	3	161	research	research	NOUN
easat-1672	3	162	focuses	focus	VERB
easat-1672	3	163	on	on	ADP
easat-1672	3	164	criterion	criterion	NOUN
easat-1672	3	165	3410	3410	NUM
easat-1672	3	166	,	,	PUNCT
easat-1672	3	167	taking	take	VERB
easat-1672	3	168	into	into	ADP
easat-1672	3	169	consideration	consideration	NOUN
easat-1672	3	170	the	the	DET
easat-1672	3	171	associations	association	NOUN
easat-1672	3	172	with	with	ADP
easat-1672	3	173	the	the	DET
easat-1672	3	174	standard	standard	ADJ
easat-1672	3	175	3000	3000	NUM
easat-1672	3	176	are	be	AUX
easat-1672	3	177	that	that	SCONJ
easat-1672	3	178	it	it	PRON
easat-1672	3	179	highlights	highlight	VERB
easat-1672	3	180	the	the	DET
easat-1672	3	181	importance	importance	NOUN
easat-1672	3	182	of	of	ADP
easat-1672	3	183	assurance	assurance	NOUN
easat-1672	3	184	services	service	NOUN
easat-1672	3	185	in	in	ADP
easat-1672	3	186	expanding	expand	VERB
easat-1672	3	187	the	the	DET
easat-1672	3	188	scope	scope	NOUN
easat-1672	3	189	of	of	ADP
easat-1672	3	190	services	service	NOUN
easat-1672	3	191	provided	provide	VERB
easat-1672	3	192	by	by	ADP
easat-1672	3	193	auditors	auditor	NOUN
easat-1672	3	194	,	,	PUNCT
easat-1672	3	195	which	which	PRON
easat-1672	3	196	leads	lead	VERB
easat-1672	3	197	to	to	ADP
easat-1672	3	198	increasing	increase	VERB
easat-1672	3	199	the	the	DET
easat-1672	3	200	importance	importance	NOUN
easat-1672	3	201	and	and	CCONJ
easat-1672	3	202	role	role	NOUN
easat-1672	3	203	of	of	ADP
easat-1672	3	204	audit	audit	NOUN
easat-1672	3	205	offices	office	NOUN
easat-1672	3	206	and	and	CCONJ
easat-1672	3	207	enhancing	enhance	VERB
easat-1672	3	208	their	their	PRON
easat-1672	3	209	position	position	NOUN
easat-1672	3	210	in	in	ADP
easat-1672	3	211	the	the	DET
easat-1672	3	212	market	market	NOUN
easat-1672	3	213	and	and	CCONJ
easat-1672	3	214	increasing	increase	VERB
easat-1672	3	215	the	the	DET
easat-1672	3	216	value	value	NOUN
easat-1672	3	217	and	and	CCONJ
easat-1672	3	218	benefit	benefit	NOUN
easat-1672	3	219	of	of	ADP
easat-1672	3	220	the	the	DET
easat-1672	3	221	auditing	auditing	NOUN
easat-1672	3	222	profession	profession	NOUN
easat-1672	3	223	relative	relative	ADJ
easat-1672	3	224	to	to	ADP
easat-1672	3	225	the	the	DET
easat-1672	3	226	users	user	NOUN
easat-1672	3	227	of	of	ADP
easat-1672	3	228	financial	financial	ADJ
easat-1672	3	229	reports	report	NOUN
easat-1672	3	230	,	,	PUNCT
easat-1672	3	231	thus	thus	ADV
easat-1672	3	232	improving	improve	VERB
easat-1672	3	233	the	the	DET
easat-1672	3	234	quality	quality	NOUN
easat-1672	3	235	of	of	ADP
easat-1672	3	236	their	their	PRON
easat-1672	3	237	decisions	decision	NOUN
easat-1672	3	238	and	and	CCONJ
easat-1672	3	239	increasing	increase	VERB
easat-1672	3	240	their	their	PRON
easat-1672	3	241	confidence	confidence	NOUN
easat-1672	3	242	in	in	ADP
easat-1672	3	243	the	the	DET
easat-1672	3	244	profession	profession	NOUN
easat-1672	3	245	,	,	PUNCT
easat-1672	3	246	as	as	ADV
easat-1672	3	247	well	well	ADV
easat-1672	3	248	as	as	ADP
easat-1672	3	249	exploiting	exploit	VERB
easat-1672	3	250	the	the	DET
easat-1672	3	251	skills	skill	NOUN
easat-1672	3	252	and	and	CCONJ
easat-1672	3	253	experience	experience	NOUN
easat-1672	3	254	of	of	ADP
easat-1672	3	255	accountants	accountant	NOUN
easat-1672	3	256	in	in	ADP
easat-1672	3	257	the	the	DET
easat-1672	3	258	field	field	NOUN
easat-1672	3	259	of	of	ADP
easat-1672	3	260	assurance	assurance	NOUN
easat-1672	3	261	services	service	NOUN
easat-1672	3	262	through	through	ADP
easat-1672	3	263	reliance	reliance	NOUN
easat-1672	3	264	on	on	ADP
easat-1672	3	265	integrated	integrate	VERB
easat-1672	3	266	reporting	reporting	NOUN
easat-1672	3	267	of	of	ADP
easat-1672	3	268	global	global	ADJ
easat-1672	3	269	warming	warming	NOUN
easat-1672	3	270	and	and	CCONJ
easat-1672	3	271	what	what	PRON
easat-1672	3	272	contributes	contribute	VERB
easat-1672	3	273	to	to	ADP
easat-1672	3	274	addressing	address	VERB
easat-1672	3	275	the	the	DET
easat-1672	3	276	problems	problem	NOUN
easat-1672	3	277	facing	face	VERB
easat-1672	3	278	its	its	PRON
easat-1672	3	279	application	application	NOUN
easat-1672	3	280	.	.	PUNCT
easat-1672	4	1	the	the	DET
easat-1672	4	2	research	research	NOUN
easat-1672	4	3	was	be	AUX
easat-1672	4	4	based	base	VERB
easat-1672	4	5	on	on	ADP
easat-1672	4	6	a	a	DET
easat-1672	4	7	main	main	ADJ
easat-1672	4	8	hypothesis	hypothesis	NOUN
easat-1672	4	9	that	that	SCONJ
easat-1672	4	10	"	"	PUNCT
easat-1672	4	11	there	there	PRON
easat-1672	4	12	is	be	VERB
easat-1672	4	13	a	a	DET
easat-1672	4	14	statistical	statistical	ADJ
easat-1672	4	15	relationship	relationship	NOUN
easat-1672	4	16	with	with	ADP
easat-1672	4	17	a	a	DET
easat-1672	4	18	significant	significant	ADJ
easat-1672	4	19	level	level	NOUN
easat-1672	4	20	of	of	ADP
easat-1672	4	21	moral	moral	ADJ
easat-1672	4	22	significance	significance	NOUN
easat-1672	4	23	between	between	ADP
easat-1672	4	24	integrated	integrate	VERB
easat-1672	4	25	reporting	reporting	NOUN
easat-1672	4	26	on	on	ADP
easat-1672	4	27	global	global	ADJ
easat-1672	4	28	warming	warming	NOUN
easat-1672	4	29	and	and	CCONJ
easat-1672	4	30	achieving	achieve	VERB
easat-1672	4	31	the	the	DET
easat-1672	4	32	requirements	requirement	NOUN
easat-1672	4	33	of	of	ADP
easat-1672	4	34	standard	standard	NOUN
easat-1672	4	35	3410	3410	NUM
easat-1672	4	36	.	.	PUNCT
easat-1672	4	37	"	"	PUNCT
easat-1672	5	1	the	the	DET
easat-1672	5	2	researcher	researcher	NOUN
easat-1672	5	3	reached	reach	VERB
easat-1672	5	4	a	a	DET
easat-1672	5	5	set	set	NOUN
easat-1672	5	6	of	of	ADP
easat-1672	5	7	conclusions	conclusion	NOUN
easat-1672	5	8	,	,	PUNCT
easat-1672	5	9	the	the	DET
easat-1672	5	10	most	most	ADV
easat-1672	5	11	prominent	prominent	ADJ
easat-1672	5	12	of	of	ADP
easat-1672	5	13	which	which	PRON
easat-1672	5	14	is	be	AUX
easat-1672	5	15	that	that	SCONJ
easat-1672	5	16	the	the	DET
easat-1672	5	17	emergence	emergence	NOUN
easat-1672	5	18	of	of	ADP
easat-1672	5	19	integrated	integrated	ADJ
easat-1672	5	20	reporting	reporting	NOUN
easat-1672	5	21	represents	represent	VERB
easat-1672	5	22	a	a	DET
easat-1672	5	23	qualitative	qualitative	ADJ
easat-1672	5	24	addition	addition	NOUN
easat-1672	5	25	to	to	ADP
easat-1672	5	26	the	the	DET
easat-1672	5	27	services	service	NOUN
easat-1672	5	28	provided	provide	VERB
easat-1672	5	29	by	by	ADP
easat-1672	5	30	the	the	DET
easat-1672	5	31	auditor	auditor	NOUN
easat-1672	5	32	,	,	PUNCT
easat-1672	5	33	as	as	SCONJ
easat-1672	5	34	its	its	PRON
easat-1672	5	35	role	role	NOUN
easat-1672	5	36	has	have	AUX
easat-1672	5	37	changed	change	VERB
easat-1672	5	38	significantly	significantly	ADV
easat-1672	5	39	from	from	ADP
easat-1672	5	40	the	the	DET
easat-1672	5	41	traditional	traditional	ADJ
easat-1672	5	42	services	service	NOUN
easat-1672	5	43	associated	associate	VERB
easat-1672	5	44	with	with	ADP
easat-1672	5	45	the	the	DET
easat-1672	5	46	statements	statement	NOUN
easat-1672	5	47	.	.	PUNCT
easat-1672	6	1	financial	financial	ADJ
easat-1672	6	2	and	and	CCONJ
easat-1672	6	3	non	non	ADJ
easat-1672	6	4	-	-	ADJ
easat-1672	6	5	financial	financial	ADJ
easat-1672	6	6	,	,	PUNCT
easat-1672	6	7	and	and	CCONJ
easat-1672	6	8	the	the	DET
easat-1672	6	9	auditor	auditor	NOUN
easat-1672	6	10	has	have	AUX
easat-1672	6	11	become	become	AUX
easat-1672	6	12	providing	provide	VERB
easat-1672	6	13	new	new	ADJ
easat-1672	6	14	services	service	NOUN
easat-1672	6	15	represented	represent	VERB
easat-1672	6	16	in	in	ADP
easat-1672	6	17	his	his	PRON
easat-1672	6	18	confirmation	confirmation	NOUN
easat-1672	6	19	to	to	PART
easat-1672	6	20	ensure	ensure	VERB
easat-1672	6	21	the	the	DET
easat-1672	6	22	information	information	NOUN
easat-1672	6	23	and	and	CCONJ
easat-1672	6	24	its	its	PRON
easat-1672	6	25	quality	quality	NOUN
easat-1672	6	26	,	,	PUNCT
easat-1672	6	27	which	which	PRON
easat-1672	6	28	means	mean	VERB
easat-1672	6	29	that	that	SCONJ
easat-1672	6	30	his	his	PRON
easat-1672	6	31	role	role	NOUN
easat-1672	6	32	is	be	AUX
easat-1672	6	33	no	no	ADV
easat-1672	6	34	longer	long	ADV
easat-1672	6	35	limited	limit	VERB
easat-1672	6	36	to	to	ADP
easat-1672	6	37	verifying	verify	VERB
easat-1672	6	38	financial	financial	ADJ
easat-1672	6	39	accuracy	accuracy	NOUN
easat-1672	6	40	only	only	ADV
easat-1672	6	41	,	,	PUNCT
easat-1672	6	42	but	but	CCONJ
easat-1672	6	43	also	also	ADV
easat-1672	6	44	covers	cover	VERB
easat-1672	6	45	other	other	ADJ
easat-1672	6	46	aspects	aspect	NOUN
easat-1672	6	47	to	to	PART
easat-1672	6	48	ensure	ensure	VERB
easat-1672	6	49	transparency	transparency	NOUN
easat-1672	6	50	and	and	CCONJ
easat-1672	6	51	accuracy	accuracy	NOUN
easat-1672	6	52	in	in	ADP
easat-1672	6	53	the	the	DET
easat-1672	6	54	information	information	NOUN
easat-1672	6	55	provided	provide	VERB
easat-1672	6	56	,	,	PUNCT
easat-1672	6	57	especially	especially	ADV
easat-1672	6	58	with	with	ADP
easat-1672	6	59	regard	regard	NOUN
easat-1672	6	60	to	to	ADP
easat-1672	6	61	global	global	ADJ
easat-1672	6	62	warming	warming	NOUN
easat-1672	6	63	.	.	PUNCT
easat-1672	7	1	based	base	VERB
easat-1672	7	2	on	on	ADP
easat-1672	7	3	these	these	DET
easat-1672	7	4	conclusions	conclusion	NOUN
easat-1672	7	5	,	,	PUNCT
easat-1672	7	6	the	the	DET
easat-1672	7	7	researcher	researcher	NOUN
easat-1672	7	8	has	have	AUX
easat-1672	7	9	presented	present	VERB
easat-1672	7	10	a	a	DET
easat-1672	7	11	number	number	NOUN
easat-1672	7	12	of	of	ADP
easat-1672	7	13	recommendations	recommendation	NOUN
easat-1672	7	14	,	,	PUNCT
easat-1672	7	15	the	the	DET
easat-1672	7	16	most	most	ADV
easat-1672	7	17	important	important	ADJ
easat-1672	7	18	of	of	ADP
easat-1672	7	19	which	which	PRON
easat-1672	7	20	is	be	AUX
easat-1672	7	21	working	work	VERB
easat-1672	7	22	on	on	ADP
easat-1672	7	23	preparing	prepare	VERB
easat-1672	7	24	a	a	DET
easat-1672	7	25	proposed	propose	VERB
easat-1672	7	26	framework	framework	NOUN
easat-1672	7	27	for	for	ADP
easat-1672	7	28	integrated	integrated	ADJ
easat-1672	7	29	reporting	reporting	NOUN
easat-1672	7	30	on	on	ADP
easat-1672	7	31	global	global	ADJ
easat-1672	7	32	warming	warming	NOUN
easat-1672	7	33	to	to	PART
easat-1672	7	34	be	be	AUX
easat-1672	7	35	referred	refer	VERB
easat-1672	7	36	to	to	ADP
easat-1672	7	37	when	when	SCONJ
easat-1672	7	38	problems	problem	NOUN
easat-1672	7	39	occur	occur	VERB
easat-1672	7	40	in	in	ADP
easat-1672	7	41	scientific	scientific	ADJ
easat-1672	7	42	application	application	NOUN
easat-1672	7	43	,	,	PUNCT
easat-1672	7	44	including	include	VERB
easat-1672	7	45	a	a	DET
easat-1672	7	46	clear	clear	ADJ
easat-1672	7	47	and	and	CCONJ
easat-1672	7	48	comprehensive	comprehensive	ADJ
easat-1672	7	49	description	description	NOUN
easat-1672	7	50	of	of	ADP
easat-1672	7	51	the	the	DET
easat-1672	7	52	theoretical	theoretical	ADJ
easat-1672	7	53	concepts	concept	NOUN
easat-1672	7	54	associated	associate	VERB
easat-1672	7	55	with	with	ADP
easat-1672	7	56	all	all	DET
easat-1672	7	57	types	type	NOUN
easat-1672	7	58	of	of	ADP
easat-1672	7	59	assurance	assurance	NOUN
easat-1672	7	60	services	service	NOUN
easat-1672	7	61	,	,	PUNCT
easat-1672	7	62	especially	especially	ADV
easat-1672	7	63	with	with	ADP
easat-1672	7	64	regard	regard	NOUN
easat-1672	7	65	to	to	ADP
easat-1672	7	66	integrated	integrated	ADJ
easat-1672	7	67	reporting	reporting	NOUN
easat-1672	7	68	on	on	ADP
easat-1672	7	69	global	global	ADJ
easat-1672	7	70	warming	warming	NOUN
easat-1672	7	71	according	accord	VERB
easat-1672	7	72	to	to	ADP
easat-1672	7	73	international	international	ADJ
easat-1672	7	74	auditing	auditing	NOUN
easat-1672	7	75	standard	standard	NOUN
easat-1672	7	76	3410	3410	NUM
easat-1672	7	77	keywords	keyword	NOUN
easat-1672	7	78	:	:	PUNCT
easat-1672	7	79	integrated	integrated	ADJ
easat-1672	7	80	reporting	reporting	NOUN
easat-1672	7	81	,	,	PUNCT
easat-1672	7	82	global	global	ADJ
easat-1672	7	83	warming	warming	NOUN
easat-1672	7	84	,	,	PUNCT
easat-1672	7	85	international	international	ADJ
easat-1672	7	86	auditing	auditing	NOUN
easat-1672	7	87	standard	standard	NOUN
easat-1672	7	88	3410	3410	NUM
easat-1672	7	89	,	,	PUNCT
easat-1672	7	90	local	local	ADJ
easat-1672	7	91	environment	environment	NOUN
easat-1672	7	92	.	.	PUNCT
easat-1672	8	1	keywords	keyword	NOUN
easat-1672	8	2	:	:	PUNCT
easat-1672	8	3	global	global	ADJ
easat-1672	8	4	warming	warming	NOUN
easat-1672	8	5	,	,	PUNCT
easat-1672	8	6	integrated	integrated	ADJ
easat-1672	8	7	reporting	reporting	NOUN
easat-1672	8	8	,	,	PUNCT
easat-1672	8	9	international	international	ADJ
easat-1672	8	10	auditing	auditing	NOUN
easat-1672	8	11	,	,	PUNCT
easat-1672	8	12	local	local	ADJ
easat-1672	8	13	environment	environment	NOUN
easat-1672	8	14	,	,	PUNCT
easat-1672	8	15	standard	standard	NOUN
easat-1672	8	16	3410	3410	NUM
easat-1672	8	17	.	.	PUNCT
easat-1672	9	1	447	447	NUM
easat-1672	9	2	edelweiss	edelweiss	PROPN
easat-1672	9	3	applied	apply	VERB
easat-1672	9	4	science	science	NOUN
easat-1672	9	5	and	and	CCONJ
easat-1672	9	6	technology	technology	NOUN
easat-1672	9	7	issn	issn	PROPN
easat-1672	9	8	:	:	PUNCT
easat-1672	9	9	2576	2576	NUM
easat-1672	9	10	-	-	SYM
easat-1672	9	11	8484	8484	NUM
easat-1672	9	12	vol	vol	NOUN
easat-1672	9	13	.	.	PROPN
easat-1672	9	14	8	8	NUM
easat-1672	9	15	,	,	PUNCT
easat-1672	9	16	no	no	INTJ
easat-1672	9	17	.	.	NOUN
easat-1672	10	1	3	3	NUM
easat-1672	10	2	:	:	SYM
easat-1672	10	3	446	446	NUM
easat-1672	10	4	-	-	SYM
easat-1672	10	5	475	475	NUM
easat-1672	10	6	,	,	PUNCT
easat-1672	10	7	2024	2024	NUM
easat-1672	10	8	doi	doi	NOUN
easat-1672	10	9	:	:	PUNCT
easat-1672	10	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	10	11	©	©	NOUN
easat-1672	10	12	2024	2024	NUM
easat-1672	10	13	by	by	ADP
easat-1672	10	14	the	the	DET
easat-1672	10	15	authors	author	NOUN
easat-1672	10	16	;	;	PUNCT
easat-1672	10	17	licensee	licensee	PROPN
easat-1672	10	18	learning	learning	NOUN
easat-1672	10	19	gate	gate	NOUN
easat-1672	10	20	1	1	NUM
easat-1672	10	21	.	.	PUNCT
easat-1672	11	1	introduction	introduction	NOUN
easat-1672	11	2	the	the	DET
easat-1672	11	3	integrated	integrated	ADJ
easat-1672	11	4	reporting	reporting	NOUN
easat-1672	11	5	profession	profession	NOUN
easat-1672	11	6	aims	aim	VERB
easat-1672	11	7	to	to	PART
easat-1672	11	8	serve	serve	VERB
easat-1672	11	9	the	the	DET
easat-1672	11	10	community	community	NOUN
easat-1672	11	11	by	by	ADP
easat-1672	11	12	adding	add	VERB
easat-1672	11	13	emissions	emission	NOUN
easat-1672	11	14	to	to	ADP
easat-1672	11	15	the	the	DET
easat-1672	11	16	published	publish	VERB
easat-1672	11	17	accounting	accounting	NOUN
easat-1672	11	18	information	information	NOUN
easat-1672	11	19	of	of	ADP
easat-1672	11	20	various	various	ADJ
easat-1672	11	21	business	business	NOUN
easat-1672	11	22	establishments	establishment	NOUN
easat-1672	11	23	,	,	PUNCT
easat-1672	11	24	including	include	VERB
easat-1672	11	25	integrated	integrate	VERB
easat-1672	11	26	reporting	reporting	NOUN
easat-1672	11	27	of	of	ADP
easat-1672	11	28	global	global	ADJ
easat-1672	11	29	warming	warming	NOUN
easat-1672	11	30	.	.	PUNCT
easat-1672	12	1	therefore	therefore	ADV
easat-1672	12	2	,	,	PUNCT
easat-1672	12	3	the	the	PRON
easat-1672	12	4	more	more	ADV
easat-1672	12	5	the	the	DET
easat-1672	12	6	community	community	NOUN
easat-1672	12	7	's	's	PART
easat-1672	12	8	needs	need	NOUN
easat-1672	12	9	for	for	ADP
easat-1672	12	10	obtaining	obtain	VERB
easat-1672	12	11	various	various	ADJ
easat-1672	12	12	information	information	NOUN
easat-1672	12	13	develop	develop	VERB
easat-1672	12	14	,	,	PUNCT
easat-1672	12	15	the	the	PRON
easat-1672	12	16	more	more	ADV
easat-1672	12	17	the	the	DET
easat-1672	12	18	auditing	auditing	NOUN
easat-1672	12	19	profession	profession	NOUN
easat-1672	12	20	must	must	AUX
easat-1672	12	21	develop	develop	VERB
easat-1672	12	22	its	its	PRON
easat-1672	12	23	services	service	NOUN
easat-1672	12	24	in	in	ADP
easat-1672	12	25	line	line	NOUN
easat-1672	12	26	with	with	ADP
easat-1672	12	27	the	the	DET
easat-1672	12	28	developments	development	NOUN
easat-1672	12	29	witnessed	witness	VERB
easat-1672	12	30	by	by	ADP
easat-1672	12	31	the	the	DET
easat-1672	12	32	contemporary	contemporary	PROPN
easat-1672	12	33	accounting	accounting	PROPN
easat-1672	12	34	business	business	PROPN
easat-1672	12	35	environment	environment	NOUN
easat-1672	12	36	.	.	PUNCT
easat-1672	13	1	therefore	therefore	ADV
easat-1672	13	2	,	,	PUNCT
easat-1672	13	3	these	these	DET
easat-1672	13	4	developments	development	NOUN
easat-1672	13	5	were	be	AUX
easat-1672	13	6	directly	directly	ADV
easat-1672	13	7	reflected	reflect	VERB
easat-1672	13	8	in	in	ADP
easat-1672	13	9	the	the	DET
easat-1672	13	10	auditing	auditing	NOUN
easat-1672	13	11	profession	profession	NOUN
easat-1672	13	12	,	,	PUNCT
easat-1672	13	13	and	and	CCONJ
easat-1672	13	14	the	the	DET
easat-1672	13	15	requirements	requirement	NOUN
easat-1672	13	16	of	of	ADP
easat-1672	13	17	the	the	DET
easat-1672	13	18	profession	profession	NOUN
easat-1672	13	19	are	be	AUX
easat-1672	13	20	no	no	ADV
easat-1672	13	21	longer	long	ADV
easat-1672	13	22	limited	limit	VERB
easat-1672	13	23	to	to	ADP
easat-1672	13	24	reviewing	review	VERB
easat-1672	13	25	financial	financial	ADJ
easat-1672	13	26	statements	statement	NOUN
easat-1672	13	27	and	and	CCONJ
easat-1672	13	28	expressing	express	VERB
easat-1672	13	29	an	an	DET
easat-1672	13	30	impartial	impartial	ADJ
easat-1672	13	31	technical	technical	ADJ
easat-1672	13	32	opinion	opinion	NOUN
easat-1672	13	33	about	about	ADP
easat-1672	13	34	them	they	PRON
easat-1672	13	35	.	.	PUNCT
easat-1672	14	1	rather	rather	ADV
easat-1672	14	2	,	,	PUNCT
easat-1672	14	3	the	the	DET
easat-1672	14	4	need	need	NOUN
easat-1672	14	5	has	have	AUX
easat-1672	14	6	emerged	emerge	VERB
easat-1672	14	7	for	for	ADP
easat-1672	14	8	a	a	DET
easat-1672	14	9	new	new	ADJ
easat-1672	14	10	set	set	NOUN
easat-1672	14	11	of	of	ADP
easat-1672	14	12	services	service	NOUN
easat-1672	14	13	to	to	PART
easat-1672	14	14	emphasize	emphasize	VERB
easat-1672	14	15	financial	financial	ADJ
easat-1672	14	16	and	and	CCONJ
easat-1672	14	17	non	non	ADJ
easat-1672	14	18	-	-	ADJ
easat-1672	14	19	financial	financial	ADJ
easat-1672	14	20	information	information	NOUN
easat-1672	14	21	,	,	PUNCT
easat-1672	14	22	past	past	NOUN
easat-1672	14	23	and	and	CCONJ
easat-1672	14	24	future	future	ADJ
easat-1672	14	25	information	information	NOUN
easat-1672	14	26	,	,	PUNCT
easat-1672	14	27	and	and	CCONJ
easat-1672	14	28	that	that	SCONJ
easat-1672	14	29	this	this	DET
easat-1672	14	30	information	information	NOUN
easat-1672	14	31	be	be	AUX
easat-1672	14	32	examined	examine	VERB
easat-1672	14	33	and	and	CCONJ
easat-1672	14	34	evaluated	evaluate	VERB
easat-1672	14	35	by	by	ADP
easat-1672	14	36	an	an	DET
easat-1672	14	37	independent	independent	ADJ
easat-1672	14	38	third	third	ADJ
easat-1672	14	39	party	party	NOUN
easat-1672	14	40	that	that	PRON
easat-1672	14	41	aims	aim	VERB
easat-1672	14	42	to	to	PART
easat-1672	14	43	provide	provide	VERB
easat-1672	14	44	an	an	DET
easat-1672	14	45	appropriate	appropriate	ADJ
easat-1672	14	46	level	level	NOUN
easat-1672	14	47	of	of	ADP
easat-1672	14	48	assurance	assurance	NOUN
easat-1672	14	49	on	on	ADP
easat-1672	14	50	the	the	DET
easat-1672	14	51	reliability	reliability	NOUN
easat-1672	14	52	of	of	ADP
easat-1672	14	53	this	this	DET
easat-1672	14	54	information	information	NOUN
easat-1672	14	55	and	and	CCONJ
easat-1672	14	56	its	its	PRON
easat-1672	14	57	suitability	suitability	NOUN
easat-1672	14	58	for	for	ADP
easat-1672	14	59	decision	decision	NOUN
easat-1672	14	60	-	-	PUNCT
easat-1672	14	61	making	make	VERB
easat-1672	14	62	purposes	purpose	NOUN
easat-1672	14	63	,	,	PUNCT
easat-1672	14	64	in	in	ADP
easat-1672	14	65	addition	addition	NOUN
easat-1672	14	66	to	to	ADP
easat-1672	14	67	the	the	DET
easat-1672	14	68	occurrence	occurrence	NOUN
easat-1672	14	69	of	of	ADP
easat-1672	14	70	financial	financial	ADJ
easat-1672	14	71	collapses	collapse	NOUN
easat-1672	14	72	of	of	ADP
easat-1672	14	73	major	major	ADJ
easat-1672	14	74	companies	company	NOUN
easat-1672	14	75	.	.	PUNCT
easat-1672	15	1	fraudulent	fraudulent	ADJ
easat-1672	15	2	financial	financial	ADJ
easat-1672	15	3	reporting	reporting	NOUN
easat-1672	15	4	is	be	AUX
easat-1672	15	5	on	on	ADP
easat-1672	15	6	the	the	DET
easat-1672	15	7	rise	rise	NOUN
easat-1672	15	8	,	,	PUNCT
easat-1672	15	9	leading	lead	VERB
easat-1672	15	10	to	to	ADP
easat-1672	15	11	a	a	DET
easat-1672	15	12	lack	lack	NOUN
easat-1672	15	13	of	of	ADP
easat-1672	15	14	confidence	confidence	NOUN
easat-1672	15	15	in	in	ADP
easat-1672	15	16	financial	financial	ADJ
easat-1672	15	17	reporting	reporting	NOUN
easat-1672	15	18	information	information	NOUN
easat-1672	15	19	.	.	PUNCT
easat-1672	16	1	this	this	PRON
easat-1672	16	2	has	have	AUX
easat-1672	16	3	prompted	prompt	VERB
easat-1672	16	4	many	many	ADJ
easat-1672	16	5	professional	professional	ADJ
easat-1672	16	6	organizations	organization	NOUN
easat-1672	16	7	to	to	PART
easat-1672	16	8	develop	develop	VERB
easat-1672	16	9	new	new	ADJ
easat-1672	16	10	types	type	NOUN
easat-1672	16	11	of	of	ADP
easat-1672	16	12	professional	professional	ADJ
easat-1672	16	13	services	service	NOUN
easat-1672	16	14	,	,	PUNCT
easat-1672	16	15	namely	namely	ADV
easat-1672	16	16	,	,	PUNCT
easat-1672	16	17	integrated	integrated	ADJ
easat-1672	16	18	professional	professional	ADJ
easat-1672	16	19	reporting	reporting	NOUN
easat-1672	16	20	assurance	assurance	NOUN
easat-1672	16	21	services	service	NOUN
easat-1672	16	22	,	,	PUNCT
easat-1672	16	23	which	which	PRON
easat-1672	16	24	can	can	AUX
easat-1672	16	25	be	be	AUX
easat-1672	16	26	provided	provide	VERB
easat-1672	16	27	by	by	ADP
easat-1672	16	28	auditors	auditor	NOUN
easat-1672	16	29	in	in	ADP
easat-1672	16	30	response	response	NOUN
easat-1672	16	31	to	to	ADP
easat-1672	16	32	the	the	DET
easat-1672	16	33	challenges	challenge	NOUN
easat-1672	16	34	and	and	CCONJ
easat-1672	16	35	opportunities	opportunity	NOUN
easat-1672	16	36	created	create	VERB
easat-1672	16	37	by	by	ADP
easat-1672	16	38	the	the	DET
easat-1672	16	39	contemporary	contemporary	PROPN
easat-1672	16	40	business	business	PROPN
easat-1672	16	41	environment	environment	PROPN
easat-1672	16	42	,	,	PUNCT
easat-1672	16	43	in	in	ADP
easat-1672	16	44	an	an	DET
easat-1672	16	45	effort	effort	NOUN
easat-1672	16	46	to	to	PART
easat-1672	16	47	enhance	enhance	VERB
easat-1672	16	48	the	the	DET
easat-1672	16	49	credibility	credibility	NOUN
easat-1672	16	50	of	of	ADP
easat-1672	16	51	accounting	accounting	NOUN
easat-1672	16	52	information	information	NOUN
easat-1672	16	53	,	,	PUNCT
easat-1672	16	54	and	and	CCONJ
easat-1672	16	55	also	also	ADV
easat-1672	16	56	to	to	PART
easat-1672	16	57	develop	develop	VERB
easat-1672	16	58	the	the	DET
easat-1672	16	59	offering	offering	NOUN
easat-1672	16	60	of	of	ADP
easat-1672	16	61	their	their	PRON
easat-1672	16	62	professional	professional	ADJ
easat-1672	16	63	services	service	NOUN
easat-1672	16	64	,	,	PUNCT
easat-1672	16	65	especially	especially	ADV
easat-1672	16	66	in	in	ADP
easat-1672	16	67	light	light	NOUN
easat-1672	16	68	of	of	ADP
easat-1672	16	69	the	the	DET
easat-1672	16	70	demand	demand	NOUN
easat-1672	16	71	for	for	ADP
easat-1672	16	72	these	these	DET
easat-1672	16	73	services	service	NOUN
easat-1672	16	74	by	by	ADP
easat-1672	16	75	users	user	NOUN
easat-1672	16	76	of	of	ADP
easat-1672	16	77	accounting	accounting	NOUN
easat-1672	16	78	information	information	NOUN
easat-1672	16	79	.	.	PUNCT
easat-1672	17	1	integrated	integrate	VERB
easat-1672	17	2	reporting	reporting	NOUN
easat-1672	17	3	reports	report	NOUN
easat-1672	17	4	on	on	ADP
easat-1672	17	5	financial	financial	ADJ
easat-1672	17	6	reporting	reporting	NOUN
easat-1672	17	7	on	on	ADP
easat-1672	17	8	global	global	ADJ
easat-1672	17	9	warming	warming	NOUN
easat-1672	17	10	in	in	ADP
easat-1672	17	11	the	the	DET
easat-1672	17	12	local	local	ADJ
easat-1672	17	13	environment	environment	NOUN
easat-1672	17	14	are	be	AUX
easat-1672	17	15	considered	consider	VERB
easat-1672	17	16	an	an	DET
easat-1672	17	17	important	important	ADJ
easat-1672	17	18	part	part	NOUN
easat-1672	17	19	of	of	ADP
easat-1672	17	20	efforts	effort	NOUN
easat-1672	17	21	to	to	PART
easat-1672	17	22	combat	combat	VERB
easat-1672	17	23	climate	climate	NOUN
easat-1672	17	24	change	change	NOUN
easat-1672	17	25	.	.	PUNCT
easat-1672	18	1	however	however	ADV
easat-1672	18	2	,	,	PUNCT
easat-1672	18	3	there	there	PRON
easat-1672	18	4	are	be	VERB
easat-1672	18	5	many	many	ADJ
easat-1672	18	6	obstacles	obstacle	NOUN
easat-1672	18	7	that	that	PRON
easat-1672	18	8	may	may	AUX
easat-1672	18	9	face	face	VERB
easat-1672	18	10	the	the	DET
easat-1672	18	11	process	process	NOUN
easat-1672	18	12	of	of	ADP
easat-1672	18	13	preparing	prepare	VERB
easat-1672	18	14	these	these	DET
easat-1672	18	15	reports	report	NOUN
easat-1672	18	16	in	in	ADP
easat-1672	18	17	the	the	DET
easat-1672	18	18	local	local	ADJ
easat-1672	18	19	environment	environment	NOUN
easat-1672	18	20	,	,	PUNCT
easat-1672	18	21	especially	especially	ADV
easat-1672	18	22	in	in	ADP
easat-1672	18	23	baghdad	baghdad	PROPN
easat-1672	18	24	governorate	governorate	PROPN
easat-1672	18	25	,	,	PUNCT
easat-1672	18	26	one	one	NUM
easat-1672	18	27	of	of	ADP
easat-1672	18	28	the	the	DET
easat-1672	18	29	most	most	ADV
easat-1672	18	30	important	important	ADJ
easat-1672	18	31	obstacles	obstacle	NOUN
easat-1672	18	32	is	be	AUX
easat-1672	18	33	the	the	DET
easat-1672	18	34	lack	lack	NOUN
easat-1672	18	35	of	of	ADP
easat-1672	18	36	resources	resource	NOUN
easat-1672	18	37	and	and	CCONJ
easat-1672	18	38	technology	technology	NOUN
easat-1672	18	39	available	available	ADJ
easat-1672	18	40	to	to	ADP
easat-1672	18	41	the	the	DET
easat-1672	18	42	competent	competent	ADJ
easat-1672	18	43	authorities	authority	NOUN
easat-1672	18	44	in	in	ADP
easat-1672	18	45	baghdad	baghdad	PROPN
easat-1672	18	46	governorate	governorate	PROPN
easat-1672	18	47	.	.	PUNCT
easat-1672	19	1	there	there	PRON
easat-1672	19	2	may	may	AUX
easat-1672	19	3	be	be	AUX
easat-1672	19	4	difficulties	difficulty	NOUN
easat-1672	19	5	in	in	ADP
easat-1672	19	6	providing	provide	VERB
easat-1672	19	7	the	the	DET
easat-1672	19	8	data	datum	NOUN
easat-1672	19	9	and	and	CCONJ
easat-1672	19	10	information	information	NOUN
easat-1672	19	11	necessary	necessary	ADJ
easat-1672	19	12	to	to	PART
easat-1672	19	13	prepare	prepare	VERB
easat-1672	19	14	the	the	DET
easat-1672	19	15	reports	report	NOUN
easat-1672	19	16	,	,	PUNCT
easat-1672	19	17	in	in	ADP
easat-1672	19	18	addition	addition	NOUN
easat-1672	19	19	to	to	ADP
easat-1672	19	20	the	the	DET
easat-1672	19	21	lack	lack	NOUN
easat-1672	19	22	of	of	ADP
easat-1672	19	23	experience	experience	NOUN
easat-1672	19	24	and	and	CCONJ
easat-1672	19	25	efficiency	efficiency	NOUN
easat-1672	19	26	in	in	ADP
easat-1672	19	27	using	use	VERB
easat-1672	19	28	modern	modern	ADJ
easat-1672	19	29	technology	technology	NOUN
easat-1672	19	30	to	to	PART
easat-1672	19	31	collect	collect	VERB
easat-1672	19	32	and	and	CCONJ
easat-1672	19	33	analyze	analyze	VERB
easat-1672	19	34	data	datum	NOUN
easat-1672	19	35	.	.	PUNCT
easat-1672	20	1	in	in	ADP
easat-1672	20	2	addition	addition	NOUN
easat-1672	20	3	,	,	PUNCT
easat-1672	20	4	the	the	DET
easat-1672	20	5	concerned	concerned	ADJ
easat-1672	20	6	authorities	authority	NOUN
easat-1672	20	7	may	may	AUX
easat-1672	20	8	face	face	VERB
easat-1672	20	9	difficulties	difficulty	NOUN
easat-1672	20	10	in	in	ADP
easat-1672	20	11	determining	determine	VERB
easat-1672	20	12	the	the	DET
easat-1672	20	13	financial	financial	ADJ
easat-1672	20	14	impacts	impact	NOUN
easat-1672	20	15	of	of	ADP
easat-1672	20	16	global	global	ADJ
easat-1672	20	17	warming	warming	NOUN
easat-1672	20	18	on	on	ADP
easat-1672	20	19	the	the	DET
easat-1672	20	20	local	local	ADJ
easat-1672	20	21	environment	environment	NOUN
easat-1672	20	22	.	.	PUNCT
easat-1672	21	1	it	it	PRON
easat-1672	21	2	may	may	AUX
easat-1672	21	3	be	be	AUX
easat-1672	21	4	difficult	difficult	ADJ
easat-1672	21	5	to	to	PART
easat-1672	21	6	estimate	estimate	VERB
easat-1672	21	7	the	the	DET
easat-1672	21	8	economic	economic	ADJ
easat-1672	21	9	costs	cost	NOUN
easat-1672	21	10	of	of	ADP
easat-1672	21	11	climate	climate	NOUN
easat-1672	21	12	change	change	NOUN
easat-1672	21	13	and	and	CCONJ
easat-1672	21	14	its	its	PRON
easat-1672	21	15	impact	impact	NOUN
easat-1672	21	16	on	on	ADP
easat-1672	21	17	the	the	DET
easat-1672	21	18	environment	environment	NOUN
easat-1672	21	19	and	and	CCONJ
easat-1672	21	20	the	the	DET
easat-1672	21	21	local	local	ADJ
easat-1672	21	22	community	community	NOUN
easat-1672	21	23	.	.	PUNCT
easat-1672	22	1	in	in	ADP
easat-1672	22	2	addition	addition	NOUN
easat-1672	22	3	,	,	PUNCT
easat-1672	22	4	there	there	PRON
easat-1672	22	5	may	may	AUX
easat-1672	22	6	be	be	AUX
easat-1672	22	7	challenges	challenge	NOUN
easat-1672	22	8	in	in	ADP
easat-1672	22	9	providing	provide	VERB
easat-1672	22	10	cooperation	cooperation	NOUN
easat-1672	22	11	and	and	CCONJ
easat-1672	22	12	coordination	coordination	NOUN
easat-1672	22	13	between	between	ADP
easat-1672	22	14	the	the	DET
easat-1672	22	15	various	various	ADJ
easat-1672	22	16	parties	party	NOUN
easat-1672	22	17	in	in	ADP
easat-1672	22	18	baghdad	baghdad	PROPN
easat-1672	22	19	governorate	governorate	PROPN
easat-1672	22	20	,	,	PUNCT
easat-1672	22	21	which	which	PRON
easat-1672	22	22	may	may	AUX
easat-1672	22	23	lead	lead	VERB
easat-1672	22	24	to	to	ADP
easat-1672	22	25	difficulties	difficulty	NOUN
easat-1672	22	26	in	in	ADP
easat-1672	22	27	collecting	collect	VERB
easat-1672	22	28	and	and	CCONJ
easat-1672	22	29	analyzing	analyze	VERB
easat-1672	22	30	data	datum	NOUN
easat-1672	22	31	in	in	ADP
easat-1672	22	32	a	a	DET
easat-1672	22	33	comprehensive	comprehensive	ADJ
easat-1672	22	34	and	and	CCONJ
easat-1672	22	35	accurate	accurate	ADJ
easat-1672	22	36	manner	manner	NOUN
easat-1672	22	37	.	.	PUNCT
easat-1672	23	1	to	to	PART
easat-1672	23	2	overcome	overcome	VERB
easat-1672	23	3	these	these	DET
easat-1672	23	4	obstacles	obstacle	NOUN
easat-1672	23	5	,	,	PUNCT
easat-1672	23	6	the	the	DET
easat-1672	23	7	concerned	concerned	ADJ
easat-1672	23	8	authorities	authority	NOUN
easat-1672	23	9	in	in	ADP
easat-1672	23	10	baghdad	baghdad	PROPN
easat-1672	23	11	governorate	governorate	PROPN
easat-1672	23	12	must	must	AUX
easat-1672	23	13	enhance	enhance	VERB
easat-1672	23	14	cooperation	cooperation	NOUN
easat-1672	23	15	and	and	CCONJ
easat-1672	23	16	coordination	coordination	NOUN
easat-1672	23	17	between	between	ADP
easat-1672	23	18	them	they	PRON
easat-1672	23	19	,	,	PUNCT
easat-1672	23	20	and	and	CCONJ
easat-1672	23	21	provide	provide	VERB
easat-1672	23	22	the	the	DET
easat-1672	23	23	necessary	necessary	ADJ
easat-1672	23	24	resources	resource	NOUN
easat-1672	23	25	to	to	PART
easat-1672	23	26	improve	improve	VERB
easat-1672	23	27	the	the	DET
easat-1672	23	28	quality	quality	NOUN
easat-1672	23	29	of	of	ADP
easat-1672	23	30	data	datum	NOUN
easat-1672	23	31	and	and	CCONJ
easat-1672	23	32	its	its	PRON
easat-1672	23	33	analysis	analysis	NOUN
easat-1672	23	34	,	,	PUNCT
easat-1672	23	35	in	in	ADP
easat-1672	23	36	addition	addition	NOUN
easat-1672	23	37	to	to	ADP
easat-1672	23	38	developing	develop	VERB
easat-1672	23	39	the	the	DET
easat-1672	23	40	efficiency	efficiency	NOUN
easat-1672	23	41	and	and	CCONJ
easat-1672	23	42	expertise	expertise	NOUN
easat-1672	23	43	in	in	ADP
easat-1672	23	44	the	the	DET
easat-1672	23	45	field	field	NOUN
easat-1672	23	46	of	of	ADP
easat-1672	23	47	preparing	prepare	VERB
easat-1672	23	48	reports	report	NOUN
easat-1672	23	49	on	on	ADP
easat-1672	23	50	financial	financial	ADJ
easat-1672	23	51	reporting	reporting	NOUN
easat-1672	23	52	on	on	ADP
easat-1672	23	53	global	global	ADJ
easat-1672	23	54	warming	warming	NOUN
easat-1672	23	55	.	.	PUNCT
easat-1672	24	1	certainly	certainly	ADV
easat-1672	24	2	,	,	PUNCT
easat-1672	24	3	preparing	prepare	VERB
easat-1672	24	4	integrated	integrated	ADJ
easat-1672	24	5	reporting	reporting	NOUN
easat-1672	24	6	reports	report	NOUN
easat-1672	24	7	on	on	ADP
easat-1672	24	8	financial	financial	ADJ
easat-1672	24	9	reporting	reporting	NOUN
easat-1672	24	10	on	on	ADP
easat-1672	24	11	global	global	ADJ
easat-1672	24	12	warming	warming	NOUN
easat-1672	24	13	in	in	ADP
easat-1672	24	14	the	the	DET
easat-1672	24	15	local	local	ADJ
easat-1672	24	16	environment	environment	NOUN
easat-1672	24	17	represents	represent	VERB
easat-1672	24	18	a	a	DET
easat-1672	24	19	challenge	challenge	NOUN
easat-1672	24	20	,	,	PUNCT
easat-1672	24	21	but	but	CCONJ
easat-1672	24	22	through	through	ADP
easat-1672	24	23	cooperation	cooperation	NOUN
easat-1672	24	24	and	and	CCONJ
easat-1672	24	25	joint	joint	ADJ
easat-1672	24	26	efforts	effort	NOUN
easat-1672	24	27	,	,	PUNCT
easat-1672	24	28	the	the	DET
easat-1672	24	29	concerned	concerned	ADJ
easat-1672	24	30	authorities	authority	NOUN
easat-1672	24	31	in	in	ADP
easat-1672	24	32	baghdad	baghdad	PROPN
easat-1672	24	33	governorate	governorate	PROPN
easat-1672	24	34	can	can	AUX
easat-1672	24	35	overcome	overcome	VERB
easat-1672	24	36	these	these	DET
easat-1672	24	37	obstacles	obstacle	NOUN
easat-1672	24	38	and	and	CCONJ
easat-1672	24	39	work	work	NOUN
easat-1672	24	40	towards	towards	ADP
easat-1672	24	41	achieving	achieve	VERB
easat-1672	24	42	sustainable	sustainable	ADJ
easat-1672	24	43	climate	climate	NOUN
easat-1672	24	44	and	and	CCONJ
easat-1672	24	45	environmental	environmental	ADJ
easat-1672	24	46	goals	goal	NOUN
easat-1672	24	47	.	.	PUNCT
easat-1672	25	1	1.1	1.1	NUM
easat-1672	25	2	.	.	PUNCT
easat-1672	26	1	research	research	NOUN
easat-1672	26	2	problem	problem	NOUN
easat-1672	26	3	confidence	confidence	NOUN
easat-1672	26	4	in	in	ADP
easat-1672	26	5	financial	financial	ADJ
easat-1672	26	6	reporting	reporting	NOUN
easat-1672	26	7	has	have	AUX
easat-1672	26	8	been	be	AUX
easat-1672	26	9	greatly	greatly	ADV
easat-1672	26	10	shaken	shake	VERB
easat-1672	26	11	recently	recently	ADV
easat-1672	26	12	due	due	ADP
easat-1672	26	13	to	to	ADP
easat-1672	26	14	the	the	DET
easat-1672	26	15	problems	problem	NOUN
easat-1672	26	16	and	and	CCONJ
easat-1672	26	17	crises	crisis	NOUN
easat-1672	26	18	that	that	PRON
easat-1672	26	19	have	have	AUX
easat-1672	26	20	hit	hit	VERB
easat-1672	26	21	major	major	ADJ
easat-1672	26	22	business	business	NOUN
easat-1672	26	23	establishments	establishment	NOUN
easat-1672	26	24	around	around	ADP
easat-1672	26	25	the	the	DET
easat-1672	26	26	world	world	NOUN
easat-1672	26	27	in	in	ADP
easat-1672	26	28	the	the	DET
easat-1672	26	29	context	context	NOUN
easat-1672	26	30	of	of	ADP
easat-1672	26	31	a	a	DET
easat-1672	26	32	contemporary	contemporary	ADJ
easat-1672	26	33	business	business	NOUN
easat-1672	26	34	environment	environment	NOUN
easat-1672	26	35	.	.	PUNCT
easat-1672	27	1	decision	decision	NOUN
easat-1672	27	2	-	-	PUNCT
easat-1672	27	3	making	making	NOUN
easat-1672	27	4	is	be	AUX
easat-1672	27	5	based	base	VERB
easat-1672	27	6	on	on	ADP
easat-1672	27	7	information	information	NOUN
easat-1672	27	8	,	,	PUNCT
easat-1672	27	9	and	and	CCONJ
easat-1672	27	10	the	the	DET
easat-1672	27	11	reliability	reliability	NOUN
easat-1672	27	12	and	and	CCONJ
easat-1672	27	13	quality	quality	NOUN
easat-1672	27	14	of	of	ADP
easat-1672	27	15	financial	financial	ADJ
easat-1672	27	16	reporting	reporting	NOUN
easat-1672	27	17	information	information	NOUN
easat-1672	27	18	have	have	AUX
easat-1672	27	19	become	become	VERB
easat-1672	27	20	a	a	DET
easat-1672	27	21	matter	matter	NOUN
easat-1672	27	22	of	of	ADP
easat-1672	27	23	doubt	doubt	NOUN
easat-1672	27	24	.	.	PUNCT
easat-1672	28	1	financial	financial	ADJ
easat-1672	28	2	scandals	scandal	NOUN
easat-1672	28	3	involving	involve	VERB
easat-1672	28	4	major	major	ADJ
easat-1672	28	5	companies	company	NOUN
easat-1672	28	6	have	have	AUX
easat-1672	28	7	raised	raise	VERB
easat-1672	28	8	doubts	doubt	NOUN
easat-1672	28	9	about	about	ADP
easat-1672	28	10	the	the	DET
easat-1672	28	11	accuracy	accuracy	NOUN
easat-1672	28	12	and	and	CCONJ
easat-1672	28	13	reliability	reliability	NOUN
easat-1672	28	14	of	of	ADP
easat-1672	28	15	financial	financial	ADJ
easat-1672	28	16	reporting	reporting	NOUN
easat-1672	28	17	.	.	PUNCT
easat-1672	29	1	the	the	DET
easat-1672	29	2	information	information	NOUN
easat-1672	29	3	provided	provide	VERB
easat-1672	29	4	in	in	ADP
easat-1672	29	5	the	the	DET
easat-1672	29	6	financial	financial	ADJ
easat-1672	29	7	reports	report	NOUN
easat-1672	29	8	has	have	AUX
easat-1672	29	9	increased	increase	VERB
easat-1672	29	10	the	the	DET
easat-1672	29	11	tendency	tendency	NOUN
easat-1672	29	12	of	of	ADP
easat-1672	29	13	companies	company	NOUN
easat-1672	29	14	towards	towards	ADP
easat-1672	29	15	optional	optional	ADJ
easat-1672	29	16	disclosure	disclosure	NOUN
easat-1672	29	17	,	,	PUNCT
easat-1672	29	18	especially	especially	ADV
easat-1672	29	19	with	with	ADP
easat-1672	29	20	regard	regard	NOUN
easat-1672	29	21	to	to	ADP
easat-1672	29	22	financial	financial	ADJ
easat-1672	29	23	information	information	NOUN
easat-1672	29	24	,	,	PUNCT
easat-1672	29	25	due	due	ADP
easat-1672	29	26	to	to	ADP
easat-1672	29	27	the	the	DET
easat-1672	29	28	difficulty	difficulty	NOUN
easat-1672	29	29	of	of	ADP
easat-1672	29	30	verifying	verify	VERB
easat-1672	29	31	the	the	DET
easat-1672	29	32	credibility	credibility	NOUN
easat-1672	29	33	of	of	ADP
easat-1672	29	34	this	this	DET
easat-1672	29	35	information	information	NOUN
easat-1672	29	36	.	.	PUNCT
easat-1672	30	1	therefore	therefore	ADV
easat-1672	30	2	,	,	PUNCT
easat-1672	30	3	in	in	ADP
easat-1672	30	4	front	front	NOUN
easat-1672	30	5	of	of	ADP
easat-1672	30	6	these	these	DET
easat-1672	30	7	challenges	challenge	NOUN
easat-1672	30	8	highlight	highlight	VERB
easat-1672	30	9	the	the	DET
easat-1672	30	10	need	need	NOUN
easat-1672	30	11	for	for	ADP
easat-1672	30	12	integrated	integrated	ADJ
easat-1672	30	13	reporting	reporting	NOUN
easat-1672	30	14	as	as	ADP
easat-1672	30	15	an	an	DET
easat-1672	30	16	effective	effective	ADJ
easat-1672	30	17	tool	tool	NOUN
easat-1672	30	18	to	to	PART
easat-1672	30	19	restore	restore	VERB
easat-1672	30	20	trust	trust	NOUN
easat-1672	30	21	in	in	ADP
easat-1672	30	22	financial	financial	ADJ
easat-1672	30	23	information	information	NOUN
easat-1672	30	24	.	.	PUNCT
easat-1672	31	1	by	by	ADP
easat-1672	31	2	providing	provide	VERB
easat-1672	31	3	independent	independent	ADJ
easat-1672	31	4	assurance	assurance	NOUN
easat-1672	31	5	on	on	ADP
easat-1672	31	6	the	the	DET
easat-1672	31	7	reliability	reliability	NOUN
easat-1672	31	8	of	of	ADP
easat-1672	31	9	information	information	NOUN
easat-1672	31	10	,	,	PUNCT
easat-1672	31	11	integrated	integrate	VERB
easat-1672	31	12	reporting	reporting	NOUN
easat-1672	31	13	contributes	contribute	VERB
easat-1672	31	14	to	to	ADP
easat-1672	31	15	providing	provide	VERB
easat-1672	31	16	additional	additional	ADJ
easat-1672	31	17	guarantees	guarantee	NOUN
easat-1672	31	18	for	for	ADP
easat-1672	31	19	users	user	NOUN
easat-1672	31	20	regarding	regard	VERB
easat-1672	31	21	the	the	DET
easat-1672	31	22	accuracy	accuracy	NOUN
easat-1672	31	23	and	and	CCONJ
easat-1672	31	24	reliability	reliability	NOUN
easat-1672	31	25	of	of	ADP
easat-1672	31	26	the	the	DET
easat-1672	31	27	information	information	NOUN
easat-1672	31	28	provided	provide	VERB
easat-1672	31	29	in	in	ADP
easat-1672	31	30	financial	financial	ADJ
easat-1672	31	31	reports	report	NOUN
easat-1672	31	32	,	,	PUNCT
easat-1672	31	33	as	as	ADV
easat-1672	31	34	well	well	ADV
easat-1672	31	35	as	as	ADP
easat-1672	31	36	helping	help	VERB
easat-1672	31	37	to	to	ADP
easat-1672	31	38	448	448	NUM
easat-1672	31	39	edelweiss	edelweiss	PROPN
easat-1672	31	40	applied	apply	VERB
easat-1672	31	41	science	science	NOUN
easat-1672	31	42	and	and	CCONJ
easat-1672	31	43	technology	technology	NOUN
easat-1672	31	44	issn	issn	PROPN
easat-1672	31	45	:	:	PUNCT
easat-1672	31	46	2576	2576	NUM
easat-1672	31	47	-	-	SYM
easat-1672	31	48	8484	8484	NUM
easat-1672	31	49	vol	vol	NOUN
easat-1672	31	50	.	.	PROPN
easat-1672	31	51	8	8	NUM
easat-1672	31	52	,	,	PUNCT
easat-1672	31	53	no	no	INTJ
easat-1672	31	54	.	.	NOUN
easat-1672	32	1	3	3	NUM
easat-1672	32	2	:	:	SYM
easat-1672	32	3	446	446	NUM
easat-1672	32	4	-	-	SYM
easat-1672	32	5	475	475	NUM
easat-1672	32	6	,	,	PUNCT
easat-1672	32	7	2024	2024	NUM
easat-1672	32	8	doi	doi	NOUN
easat-1672	32	9	:	:	PUNCT
easat-1672	32	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	32	11	©	©	NOUN
easat-1672	32	12	2024	2024	NUM
easat-1672	32	13	by	by	ADP
easat-1672	32	14	the	the	DET
easat-1672	32	15	authors	author	NOUN
easat-1672	32	16	;	;	PUNCT
easat-1672	32	17	licensee	licensee	PROPN
easat-1672	32	18	learning	learn	VERB
easat-1672	32	19	gate	gate	NOUN
easat-1672	32	20	improve	improve	VERB
easat-1672	32	21	the	the	DET
easat-1672	32	22	quality	quality	NOUN
easat-1672	32	23	of	of	ADP
easat-1672	32	24	decisions	decision	NOUN
easat-1672	32	25	taken	take	VERB
easat-1672	32	26	by	by	ADP
easat-1672	32	27	investors	investor	NOUN
easat-1672	32	28	and	and	CCONJ
easat-1672	32	29	other	other	ADJ
easat-1672	32	30	concerned	concerned	ADJ
easat-1672	32	31	parties	party	NOUN
easat-1672	32	32	,	,	PUNCT
easat-1672	32	33	and	and	CCONJ
easat-1672	32	34	reducing	reduce	VERB
easat-1672	32	35	integrated	integrated	ADJ
easat-1672	32	36	reporting	reporting	NOUN
easat-1672	32	37	of	of	ADP
easat-1672	32	38	information	information	NOUN
easat-1672	32	39	risks	risk	NOUN
easat-1672	32	40	associated	associate	VERB
easat-1672	32	41	with	with	ADP
easat-1672	32	42	financial	financial	ADJ
easat-1672	32	43	reports	report	NOUN
easat-1672	32	44	,	,	PUNCT
easat-1672	32	45	which	which	PRON
easat-1672	32	46	enhances	enhance	VERB
easat-1672	32	47	confidence	confidence	NOUN
easat-1672	32	48	in	in	ADP
easat-1672	32	49	financial	financial	ADJ
easat-1672	32	50	markets	market	NOUN
easat-1672	32	51	and	and	CCONJ
easat-1672	32	52	opens	open	VERB
easat-1672	32	53	the	the	DET
easat-1672	32	54	way	way	NOUN
easat-1672	32	55	to	to	ADP
easat-1672	32	56	the	the	DET
easat-1672	32	57	possibility	possibility	NOUN
easat-1672	32	58	of	of	ADP
easat-1672	32	59	preparing	prepare	VERB
easat-1672	32	60	an	an	DET
easat-1672	32	61	assurance	assurance	NOUN
easat-1672	32	62	report	report	NOUN
easat-1672	32	63	on	on	ADP
easat-1672	32	64	global	global	ADJ
easat-1672	32	65	warming	warming	NOUN
easat-1672	32	66	.	.	PUNCT
easat-1672	33	1	accordingly	accordingly	ADV
easat-1672	33	2	,	,	PUNCT
easat-1672	33	3	the	the	DET
easat-1672	33	4	research	research	NOUN
easat-1672	33	5	problem	problem	NOUN
easat-1672	33	6	can	can	AUX
easat-1672	33	7	be	be	AUX
easat-1672	33	8	presented	present	VERB
easat-1672	33	9	through	through	ADP
easat-1672	33	10	the	the	DET
easat-1672	33	11	following	follow	VERB
easat-1672	33	12	questions	question	NOUN
easat-1672	33	13	:	:	PUNCT
easat-1672	34	1	1	1	X
easat-1672	34	2	.	.	X
easat-1672	34	3	what	what	PRON
easat-1672	34	4	are	be	AUX
easat-1672	34	5	the	the	DET
easat-1672	34	6	challenges	challenge	NOUN
easat-1672	34	7	and	and	CCONJ
easat-1672	34	8	obstacles	obstacle	NOUN
easat-1672	34	9	facing	face	VERB
easat-1672	34	10	economic	economic	ADJ
easat-1672	34	11	units	unit	NOUN
easat-1672	34	12	(	(	PUNCT
easat-1672	34	13	oil	oil	NOUN
easat-1672	34	14	refineries	refinery	NOUN
easat-1672	34	15	)	)	PUNCT
easat-1672	34	16	when	when	SCONJ
easat-1672	34	17	carrying	carry	VERB
easat-1672	34	18	out	out	ADP
easat-1672	34	19	integrated	integrated	ADJ
easat-1672	34	20	reporting	reporting	NOUN
easat-1672	34	21	on	on	ADP
easat-1672	34	22	local	local	ADJ
easat-1672	34	23	warming	warming	NOUN
easat-1672	34	24	?	?	PUNCT
easat-1672	35	1	2	2	X
easat-1672	35	2	.	.	X
easat-1672	35	3	what	what	PRON
easat-1672	35	4	are	be	AUX
easat-1672	35	5	the	the	DET
easat-1672	35	6	regulatory	regulatory	ADJ
easat-1672	35	7	,	,	PUNCT
easat-1672	35	8	legal	legal	ADJ
easat-1672	35	9	,	,	PUNCT
easat-1672	35	10	economic	economic	ADJ
easat-1672	35	11	and	and	CCONJ
easat-1672	35	12	social	social	ADJ
easat-1672	35	13	factors	factor	NOUN
easat-1672	35	14	that	that	PRON
easat-1672	35	15	influence	influence	VERB
easat-1672	35	16	the	the	DET
easat-1672	35	17	process	process	NOUN
easat-1672	35	18	of	of	ADP
easat-1672	35	19	conducting	conduct	VERB
easat-1672	35	20	integrated	integrate	VERB
easat-1672	35	21	local	local	ADJ
easat-1672	35	22	warming	warming	NOUN
easat-1672	35	23	reporting	reporting	NOUN
easat-1672	35	24	according	accord	VERB
easat-1672	35	25	to	to	ADP
easat-1672	35	26	standard	standard	PROPN
easat-1672	35	27	3410	3410	NUM
easat-1672	35	28	?	?	PUNCT
easat-1672	36	1	3	3	X
easat-1672	36	2	.	.	X
easat-1672	37	1	what	what	PRON
easat-1672	37	2	is	be	AUX
easat-1672	37	3	the	the	DET
easat-1672	37	4	role	role	NOUN
easat-1672	37	5	of	of	ADP
easat-1672	37	6	assurance	assurance	NOUN
easat-1672	37	7	services	service	NOUN
easat-1672	37	8	according	accord	VERB
easat-1672	37	9	to	to	ADP
easat-1672	37	10	standard	standard	PROPN
easat-1672	37	11	3410	3410	NUM
easat-1672	37	12	in	in	ADP
easat-1672	37	13	ensuring	ensure	VERB
easat-1672	37	14	the	the	DET
easat-1672	37	15	completeness	completeness	NOUN
easat-1672	37	16	of	of	ADP
easat-1672	37	17	global	global	ADJ
easat-1672	37	18	warming	warming	NOUN
easat-1672	37	19	reporting	reporting	NOUN
easat-1672	37	20	?	?	PUNCT
easat-1672	38	1	1.2	1.2	NUM
easat-1672	38	2	.	.	PUNCT
easat-1672	38	3	research	research	NOUN
easat-1672	38	4	aims	aim	VERB
easat-1672	38	5	1.2.1	1.2.1	NUM
easat-1672	38	6	.	.	PUNCT
easat-1672	39	1	the	the	DET
easat-1672	39	2	research	research	NOUN
easat-1672	39	3	aims	aim	VERB
easat-1672	39	4	to	to	ADP
easat-1672	39	5	1	1	NUM
easat-1672	39	6	.	.	PUNCT
easat-1672	39	7	evaluate	evaluate	VERB
easat-1672	39	8	the	the	DET
easat-1672	39	9	role	role	NOUN
easat-1672	39	10	of	of	ADP
easat-1672	39	11	assurance	assurance	NOUN
easat-1672	39	12	services	service	NOUN
easat-1672	39	13	according	accord	VERB
easat-1672	39	14	to	to	ADP
easat-1672	39	15	standard	standard	PROPN
easat-1672	39	16	3410	3410	NUM
easat-1672	39	17	in	in	ADP
easat-1672	39	18	enhancing	enhance	VERB
easat-1672	39	19	the	the	DET
easat-1672	39	20	credibility	credibility	NOUN
easat-1672	39	21	and	and	CCONJ
easat-1672	39	22	assurance	assurance	NOUN
easat-1672	39	23	of	of	ADP
easat-1672	39	24	integrated	integrate	VERB
easat-1672	39	25	global	global	ADJ
easat-1672	39	26	warming	warming	NOUN
easat-1672	39	27	reporting	reporting	NOUN
easat-1672	39	28	in	in	ADP
easat-1672	39	29	dora	dora	PROPN
easat-1672	39	30	and	and	CCONJ
easat-1672	39	31	shuaiba	shuaiba	VERB
easat-1672	39	32	refineries	refinery	NOUN
easat-1672	39	33	.	.	PUNCT
easat-1672	40	1	2	2	X
easat-1672	40	2	.	.	X
easat-1672	40	3	identify	identify	VERB
easat-1672	40	4	the	the	DET
easat-1672	40	5	challenges	challenge	NOUN
easat-1672	40	6	facing	face	VERB
easat-1672	40	7	the	the	DET
easat-1672	40	8	application	application	NOUN
easat-1672	40	9	of	of	ADP
easat-1672	40	10	assurance	assurance	NOUN
easat-1672	40	11	services	service	NOUN
easat-1672	40	12	through	through	ADP
easat-1672	40	13	integrated	integrate	VERB
easat-1672	40	14	global	global	ADJ
easat-1672	40	15	warming	warming	NOUN
easat-1672	40	16	reporting	reporting	NOUN
easat-1672	40	17	in	in	ADP
easat-1672	40	18	dora	dora	PROPN
easat-1672	40	19	and	and	CCONJ
easat-1672	40	20	shuaiba	shuaiba	VERB
easat-1672	40	21	refineries	refinery	NOUN
easat-1672	40	22	.	.	PUNCT
easat-1672	41	1	3	3	X
easat-1672	41	2	.	.	X
easat-1672	41	3	propose	propose	VERB
easat-1672	41	4	solutions	solution	NOUN
easat-1672	41	5	to	to	PART
easat-1672	41	6	overcome	overcome	VERB
easat-1672	41	7	challenges	challenge	NOUN
easat-1672	41	8	and	and	CCONJ
easat-1672	41	9	activate	activate	VERB
easat-1672	41	10	the	the	DET
easat-1672	41	11	role	role	NOUN
easat-1672	41	12	of	of	ADP
easat-1672	41	13	assurance	assurance	NOUN
easat-1672	41	14	services	service	NOUN
easat-1672	41	15	in	in	ADP
easat-1672	41	16	enhancing	enhance	VERB
easat-1672	41	17	the	the	DET
easat-1672	41	18	quality	quality	NOUN
easat-1672	41	19	of	of	ADP
easat-1672	41	20	integrated	integrate	VERB
easat-1672	41	21	global	global	ADJ
easat-1672	41	22	warming	warming	NOUN
easat-1672	41	23	reporting	reporting	NOUN
easat-1672	41	24	.	.	PUNCT
easat-1672	42	1	4	4	X
easat-1672	42	2	.	.	X
easat-1672	42	3	analyze	analyze	VERB
easat-1672	42	4	the	the	DET
easat-1672	42	5	level	level	NOUN
easat-1672	42	6	of	of	ADP
easat-1672	42	7	application	application	NOUN
easat-1672	42	8	of	of	ADP
easat-1672	42	9	standard	standard	NOUN
easat-1672	42	10	3410	3410	NUM
easat-1672	42	11	in	in	ADP
easat-1672	42	12	assurance	assurance	NOUN
easat-1672	42	13	services	service	NOUN
easat-1672	42	14	through	through	ADP
easat-1672	42	15	integrated	integrate	VERB
easat-1672	42	16	global	global	ADJ
easat-1672	42	17	warming	warming	NOUN
easat-1672	42	18	reporting	reporting	NOUN
easat-1672	42	19	in	in	ADP
easat-1672	42	20	dora	dora	PROPN
easat-1672	42	21	and	and	CCONJ
easat-1672	42	22	shuaiba	shuaiba	VERB
easat-1672	42	23	refineries	refinery	NOUN
easat-1672	42	24	.	.	PUNCT
easat-1672	43	1	5	5	X
easat-1672	43	2	.	.	X
easat-1672	43	3	identify	identify	VERB
easat-1672	43	4	the	the	DET
easat-1672	43	5	types	type	NOUN
easat-1672	43	6	of	of	ADP
easat-1672	43	7	assurance	assurance	NOUN
easat-1672	43	8	services	service	NOUN
easat-1672	43	9	used	use	VERB
easat-1672	43	10	in	in	ADP
easat-1672	43	11	dora	dora	PROPN
easat-1672	43	12	and	and	CCONJ
easat-1672	43	13	shuaiba	shuaiba	VERB
easat-1672	43	14	refineries	refinery	NOUN
easat-1672	43	15	(	(	PUNCT
easat-1672	43	16	reasonable	reasonable	ADJ
easat-1672	43	17	or	or	CCONJ
easat-1672	43	18	limited	limited	ADJ
easat-1672	43	19	assurance	assurance	NOUN
easat-1672	43	20	)	)	PUNCT
easat-1672	43	21	.	.	PUNCT
easat-1672	44	1	6	6	X
easat-1672	44	2	.	.	X
easat-1672	44	3	measure	measure	VERB
easat-1672	44	4	the	the	DET
easat-1672	44	5	awareness	awareness	NOUN
easat-1672	44	6	of	of	ADP
easat-1672	44	7	employees	employee	NOUN
easat-1672	44	8	in	in	ADP
easat-1672	44	9	dora	dora	PROPN
easat-1672	44	10	and	and	CCONJ
easat-1672	44	11	shuaiba	shuaiba	VERB
easat-1672	44	12	refineries	refinery	NOUN
easat-1672	44	13	of	of	ADP
easat-1672	44	14	the	the	DET
easat-1672	44	15	importance	importance	NOUN
easat-1672	44	16	of	of	ADP
easat-1672	44	17	assurance	assurance	NOUN
easat-1672	44	18	services	service	NOUN
easat-1672	44	19	and	and	CCONJ
easat-1672	44	20	their	their	PRON
easat-1672	44	21	role	role	NOUN
easat-1672	44	22	in	in	ADP
easat-1672	44	23	enhancing	enhance	VERB
easat-1672	44	24	the	the	DET
easat-1672	44	25	credibility	credibility	NOUN
easat-1672	44	26	of	of	ADP
easat-1672	44	27	integrated	integrate	VERB
easat-1672	44	28	global	global	ADJ
easat-1672	44	29	warming	warming	NOUN
easat-1672	44	30	reporting	reporting	NOUN
easat-1672	44	31	.	.	PUNCT
easat-1672	45	1	1.3	1.3	NUM
easat-1672	45	2	.	.	PUNCT
easat-1672	45	3	research	research	NOUN
easat-1672	45	4	importance	importance	NOUN
easat-1672	45	5	the	the	DET
easat-1672	45	6	research	research	NOUN
easat-1672	45	7	gains	gain	VERB
easat-1672	45	8	its	its	PRON
easat-1672	45	9	importance	importance	NOUN
easat-1672	45	10	from	from	ADP
easat-1672	45	11	the	the	DET
easat-1672	45	12	fact	fact	NOUN
easat-1672	45	13	that	that	SCONJ
easat-1672	45	14	it	it	PRON
easat-1672	45	15	bridges	bridge	VERB
easat-1672	45	16	the	the	DET
easat-1672	45	17	knowledge	knowledge	NOUN
easat-1672	45	18	gap	gap	NOUN
easat-1672	45	19	and	and	CCONJ
easat-1672	45	20	achieves	achieve	VERB
easat-1672	45	21	practical	practical	ADJ
easat-1672	45	22	benefits	benefit	NOUN
easat-1672	45	23	,	,	PUNCT
easat-1672	45	24	as	as	SCONJ
easat-1672	45	25	this	this	DET
easat-1672	45	26	research	research	NOUN
easat-1672	45	27	is	be	AUX
easat-1672	45	28	distinguished	distinguish	VERB
easat-1672	45	29	by	by	ADP
easat-1672	45	30	its	its	PRON
easat-1672	45	31	prominent	prominent	ADJ
easat-1672	45	32	scientific	scientific	ADJ
easat-1672	45	33	and	and	CCONJ
easat-1672	45	34	practical	practical	ADJ
easat-1672	45	35	importance	importance	NOUN
easat-1672	45	36	,	,	PUNCT
easat-1672	45	37	as	as	SCONJ
easat-1672	45	38	it	it	PRON
easat-1672	45	39	addresses	address	VERB
easat-1672	45	40	a	a	DET
easat-1672	45	41	modern	modern	ADJ
easat-1672	45	42	professional	professional	ADJ
easat-1672	45	43	issue	issue	NOUN
easat-1672	45	44	that	that	PRON
easat-1672	45	45	has	have	AUX
easat-1672	45	46	not	not	PART
easat-1672	45	47	received	receive	VERB
easat-1672	45	48	much	much	ADJ
easat-1672	45	49	attention	attention	NOUN
easat-1672	45	50	.	.	PUNCT
easat-1672	46	1	the	the	DET
easat-1672	46	2	kafi	kafi	PROPN
easat-1672	46	3	in	in	ADP
easat-1672	46	4	iraq	iraq	PROPN
easat-1672	46	5	,	,	PUNCT
easat-1672	46	6	despite	despite	SCONJ
easat-1672	46	7	the	the	DET
easat-1672	46	8	need	need	NOUN
easat-1672	46	9	for	for	ADP
easat-1672	46	10	stakeholders	stakeholder	NOUN
easat-1672	46	11	and	and	CCONJ
easat-1672	46	12	the	the	DET
easat-1672	46	13	issuance	issuance	NOUN
easat-1672	46	14	of	of	ADP
easat-1672	46	15	two	two	NUM
easat-1672	46	16	standards	standard	NOUN
easat-1672	46	17	on	on	ADP
easat-1672	46	18	the	the	DET
easat-1672	46	19	importance	importance	NOUN
easat-1672	46	20	and	and	CCONJ
easat-1672	46	21	role	role	NOUN
easat-1672	46	22	of	of	ADP
easat-1672	46	23	assurance	assurance	NOUN
easat-1672	46	24	services	service	NOUN
easat-1672	46	25	(	(	PUNCT
easat-1672	46	26	standard	standard	ADJ
easat-1672	46	27	3000	3000	NUM
easat-1672	46	28	and	and	CCONJ
easat-1672	46	29	standard	standard	NOUN
easat-1672	46	30	3410	3410	NUM
easat-1672	46	31	)	)	PUNCT
easat-1672	46	32	,	,	PUNCT
easat-1672	46	33	as	as	SCONJ
easat-1672	46	34	the	the	DET
easat-1672	46	35	research	research	NOUN
easat-1672	46	36	focuses	focus	VERB
easat-1672	46	37	on	on	ADP
easat-1672	46	38	standard	standard	ADJ
easat-1672	46	39	3410	3410	NUM
easat-1672	46	40	while	while	SCONJ
easat-1672	46	41	taking	take	VERB
easat-1672	46	42	into	into	ADP
easat-1672	46	43	account	account	NOUN
easat-1672	46	44	its	its	PRON
easat-1672	46	45	links	link	NOUN
easat-1672	46	46	to	to	ADP
easat-1672	46	47	standard	standard	ADJ
easat-1672	46	48	3000	3000	NUM
easat-1672	46	49	,	,	PUNCT
easat-1672	46	50	and	and	CCONJ
easat-1672	46	51	the	the	DET
easat-1672	46	52	importance	importance	NOUN
easat-1672	46	53	of	of	ADP
easat-1672	46	54	the	the	DET
easat-1672	46	55	research	research	NOUN
easat-1672	46	56	stems	stem	VERB
easat-1672	46	57	from	from	ADP
easat-1672	46	58	the	the	DET
easat-1672	46	59	fact	fact	NOUN
easat-1672	46	60	that	that	SCONJ
easat-1672	46	61	it	it	PRON
easat-1672	46	62	meets	meet	VERB
easat-1672	46	63	highlighting	highlight	VERB
easat-1672	46	64	the	the	DET
easat-1672	46	65	importance	importance	NOUN
easat-1672	46	66	of	of	ADP
easat-1672	46	67	assurance	assurance	NOUN
easat-1672	46	68	services	service	NOUN
easat-1672	46	69	in	in	ADP
easat-1672	46	70	expanding	expand	VERB
easat-1672	46	71	the	the	DET
easat-1672	46	72	scope	scope	NOUN
easat-1672	46	73	of	of	ADP
easat-1672	46	74	services	service	NOUN
easat-1672	46	75	provided	provide	VERB
easat-1672	46	76	by	by	ADP
easat-1672	46	77	auditors	auditor	NOUN
easat-1672	46	78	,	,	PUNCT
easat-1672	46	79	which	which	PRON
easat-1672	46	80	leads	lead	VERB
easat-1672	46	81	to	to	ADP
easat-1672	46	82	increasing	increase	VERB
easat-1672	46	83	the	the	DET
easat-1672	46	84	importance	importance	NOUN
easat-1672	46	85	and	and	CCONJ
easat-1672	46	86	role	role	NOUN
easat-1672	46	87	of	of	ADP
easat-1672	46	88	auditing	auditing	NOUN
easat-1672	46	89	offices	office	NOUN
easat-1672	46	90	,	,	PUNCT
easat-1672	46	91	enhancing	enhance	VERB
easat-1672	46	92	their	their	PRON
easat-1672	46	93	position	position	NOUN
easat-1672	46	94	in	in	ADP
easat-1672	46	95	the	the	DET
easat-1672	46	96	market	market	NOUN
easat-1672	46	97	,	,	PUNCT
easat-1672	46	98	and	and	CCONJ
easat-1672	46	99	increasing	increase	VERB
easat-1672	46	100	the	the	DET
easat-1672	46	101	value	value	NOUN
easat-1672	46	102	and	and	CCONJ
easat-1672	46	103	benefit	benefit	NOUN
easat-1672	46	104	of	of	ADP
easat-1672	46	105	the	the	DET
easat-1672	46	106	profession	profession	NOUN
easat-1672	46	107	.	.	PUNCT
easat-1672	47	1	auditing	audit	VERB
easat-1672	47	2	the	the	DET
easat-1672	47	3	financial	financial	ADJ
easat-1672	47	4	reporting	reporting	NOUN
easat-1672	47	5	users	user	NOUN
easat-1672	47	6	,	,	PUNCT
easat-1672	47	7	which	which	PRON
easat-1672	47	8	leads	lead	VERB
easat-1672	47	9	to	to	ADP
easat-1672	47	10	improving	improve	VERB
easat-1672	47	11	the	the	DET
easat-1672	47	12	quality	quality	NOUN
easat-1672	47	13	of	of	ADP
easat-1672	47	14	their	their	PRON
easat-1672	47	15	decisions	decision	NOUN
easat-1672	47	16	and	and	CCONJ
easat-1672	47	17	increasing	increase	VERB
easat-1672	47	18	their	their	PRON
easat-1672	47	19	confidence	confidence	NOUN
easat-1672	47	20	in	in	ADP
easat-1672	47	21	the	the	DET
easat-1672	47	22	profession	profession	NOUN
easat-1672	47	23	,	,	PUNCT
easat-1672	47	24	as	as	ADV
easat-1672	47	25	well	well	ADV
easat-1672	47	26	as	as	ADP
easat-1672	47	27	exploiting	exploit	VERB
easat-1672	47	28	the	the	DET
easat-1672	47	29	skills	skill	NOUN
easat-1672	47	30	and	and	CCONJ
easat-1672	47	31	experience	experience	NOUN
easat-1672	47	32	of	of	ADP
easat-1672	47	33	auditors	auditor	NOUN
easat-1672	47	34	in	in	ADP
easat-1672	47	35	the	the	DET
easat-1672	47	36	field	field	NOUN
easat-1672	47	37	of	of	ADP
easat-1672	47	38	assurance	assurance	NOUN
easat-1672	47	39	services	service	NOUN
easat-1672	47	40	by	by	ADP
easat-1672	47	41	relying	rely	VERB
easat-1672	47	42	on	on	ADP
easat-1672	47	43	reporting	report	VERB
easat-1672	47	44	.	.	PUNCT
easat-1672	48	1	integrated	integrated	ADJ
easat-1672	48	2	heat	heat	NOUN
easat-1672	48	3	exchanger	exchanger	NOUN
easat-1672	48	4	that	that	PRON
easat-1672	48	5	helps	help	VERB
easat-1672	48	6	in	in	ADP
easat-1672	48	7	solving	solve	VERB
easat-1672	48	8	the	the	DET
easat-1672	48	9	problems	problem	NOUN
easat-1672	48	10	faced	face	VERB
easat-1672	48	11	in	in	ADP
easat-1672	48	12	its	its	PRON
easat-1672	48	13	application	application	NOUN
easat-1672	48	14	.	.	PUNCT
easat-1672	49	1	1.4	1.4	NUM
easat-1672	49	2	.	.	PUNCT
easat-1672	50	1	research	research	NOUN
easat-1672	50	2	hypotheses	hypothese	VERB
easat-1672	50	3	the	the	DET
easat-1672	50	4	study	study	NOUN
easat-1672	50	5	and	and	CCONJ
easat-1672	50	6	analysis	analysis	NOUN
easat-1672	50	7	of	of	ADP
easat-1672	50	8	the	the	DET
easat-1672	50	9	research	research	NOUN
easat-1672	50	10	variables	variable	NOUN
easat-1672	50	11	and	and	CCONJ
easat-1672	50	12	the	the	DET
easat-1672	50	13	nature	nature	NOUN
easat-1672	50	14	of	of	ADP
easat-1672	50	15	the	the	DET
easat-1672	50	16	relationship	relationship	NOUN
easat-1672	50	17	between	between	ADP
easat-1672	50	18	them	they	PRON
easat-1672	50	19	is	be	AUX
easat-1672	50	20	based	base	VERB
easat-1672	50	21	on	on	ADP
easat-1672	50	22	two	two	NUM
easat-1672	50	23	main	main	ADJ
easat-1672	50	24	hypotheses	hypothesis	NOUN
easat-1672	50	25	:	:	PUNCT
easat-1672	50	26	the	the	DET
easat-1672	50	27	first	first	ADJ
easat-1672	50	28	main	main	ADJ
easat-1672	50	29	hypothesis	hypothesis	NOUN
easat-1672	50	30	:	:	PUNCT
easat-1672	50	31	"	"	PUNCT
easat-1672	50	32	there	there	PRON
easat-1672	50	33	is	be	VERB
easat-1672	50	34	a	a	DET
easat-1672	50	35	statistical	statistical	ADJ
easat-1672	50	36	relationship	relationship	NOUN
easat-1672	50	37	with	with	ADP
easat-1672	50	38	a	a	DET
easat-1672	50	39	significant	significant	ADJ
easat-1672	50	40	level	level	NOUN
easat-1672	50	41	of	of	ADP
easat-1672	50	42	moral	moral	ADJ
easat-1672	50	43	significance	significance	NOUN
easat-1672	50	44	between	between	ADP
easat-1672	50	45	integrated	integrate	VERB
easat-1672	50	46	reporting	reporting	NOUN
easat-1672	50	47	on	on	ADP
easat-1672	50	48	global	global	ADJ
easat-1672	50	49	warming	warming	NOUN
easat-1672	50	50	and	and	CCONJ
easat-1672	50	51	achieving	achieve	VERB
easat-1672	50	52	the	the	DET
easat-1672	50	53	requirements	requirement	NOUN
easat-1672	50	54	of	of	ADP
easat-1672	50	55	standard	standard	NOUN
easat-1672	50	56	3410	3410	NUM
easat-1672	50	57	,	,	PUNCT
easat-1672	50	58	and	and	CCONJ
easat-1672	50	59	the	the	DET
easat-1672	50	60	following	follow	VERB
easat-1672	50	61	sub	sub	ADJ
easat-1672	50	62	-	-	NOUN
easat-1672	50	63	hypotheses	hypothesis	NOUN
easat-1672	50	64	emerge	emerge	VERB
easat-1672	50	65	from	from	ADP
easat-1672	50	66	this	this	DET
easat-1672	50	67	hypothesis	hypothesis	NOUN
easat-1672	50	68	:	:	PUNCT
easat-1672	50	69	the	the	DET
easat-1672	50	70	first	first	ADJ
easat-1672	50	71	sub	sub	NOUN
easat-1672	50	72	-	-	NOUN
easat-1672	50	73	hypothesis	hypothesis	NOUN
easat-1672	50	74	:	:	PUNCT
easat-1672	50	75	"	"	PUNCT
easat-1672	50	76	there	there	PRON
easat-1672	50	77	is	be	VERB
easat-1672	50	78	a	a	DET
easat-1672	50	79	significant	significant	ADJ
easat-1672	50	80	correlation	correlation	NOUN
easat-1672	50	81	between	between	ADP
easat-1672	50	82	integrated	integrate	VERB
easat-1672	50	83	reporting	reporting	NOUN
easat-1672	50	84	on	on	ADP
easat-1672	50	85	global	global	ADJ
easat-1672	50	86	warming	warming	NOUN
easat-1672	50	87	and	and	CCONJ
easat-1672	50	88	achieving	achieve	VERB
easat-1672	50	89	the	the	DET
easat-1672	50	90	requirements	requirement	NOUN
easat-1672	50	91	of	of	ADP
easat-1672	50	92	standard	standard	NOUN
easat-1672	50	93	3410	3410	NUM
easat-1672	50	94	the	the	DET
easat-1672	50	95	second	second	ADJ
easat-1672	50	96	sub	sub	NOUN
easat-1672	50	97	-	-	NOUN
easat-1672	50	98	hypothesis	hypothesis	NOUN
easat-1672	50	99	:	:	PUNCT
easat-1672	50	100	"	"	PUNCT
easat-1672	50	101	there	there	PRON
easat-1672	50	102	is	be	VERB
easat-1672	50	103	a	a	DET
easat-1672	50	104	significant	significant	ADJ
easat-1672	50	105	influence	influence	NOUN
easat-1672	50	106	relationship	relationship	NOUN
easat-1672	50	107	between	between	ADP
easat-1672	50	108	integrated	integrate	VERB
easat-1672	50	109	reporting	reporting	NOUN
easat-1672	50	110	on	on	ADP
easat-1672	50	111	global	global	ADJ
easat-1672	50	112	warming	warming	NOUN
easat-1672	50	113	and	and	CCONJ
easat-1672	50	114	achieving	achieve	VERB
easat-1672	50	115	the	the	DET
easat-1672	50	116	requirements	requirement	NOUN
easat-1672	50	117	of	of	ADP
easat-1672	50	118	standard	standard	NOUN
easat-1672	50	119	3410	3410	NUM
easat-1672	50	120	.	.	PUNCT
easat-1672	51	1	the	the	DET
easat-1672	51	2	second	second	ADJ
easat-1672	51	3	main	main	ADJ
easat-1672	51	4	hypothesis	hypothesis	NOUN
easat-1672	51	5	:	:	PUNCT
easat-1672	51	6	in	in	ADP
easat-1672	51	7	the	the	DET
easat-1672	51	8	local	local	ADJ
easat-1672	51	9	environment	environment	NOUN
easat-1672	51	10	,	,	PUNCT
easat-1672	51	11	it	it	PRON
easat-1672	51	12	is	be	AUX
easat-1672	51	13	not	not	PART
easat-1672	51	14	possible	possible	ADJ
easat-1672	51	15	to	to	PART
easat-1672	51	16	prepare	prepare	VERB
easat-1672	51	17	a	a	DET
easat-1672	51	18	449	449	NUM
easat-1672	51	19	edelweiss	edelweiss	PROPN
easat-1672	51	20	applied	apply	VERB
easat-1672	51	21	science	science	NOUN
easat-1672	51	22	and	and	CCONJ
easat-1672	51	23	technology	technology	NOUN
easat-1672	51	24	issn	issn	PROPN
easat-1672	51	25	:	:	PUNCT
easat-1672	51	26	2576	2576	NUM
easat-1672	51	27	-	-	SYM
easat-1672	51	28	8484	8484	NUM
easat-1672	51	29	vol	vol	NOUN
easat-1672	51	30	.	.	PROPN
easat-1672	51	31	8	8	NUM
easat-1672	51	32	,	,	PUNCT
easat-1672	51	33	no	no	INTJ
easat-1672	51	34	.	.	NOUN
easat-1672	52	1	3	3	NUM
easat-1672	52	2	:	:	SYM
easat-1672	52	3	446	446	NUM
easat-1672	52	4	-	-	SYM
easat-1672	52	5	475	475	NUM
easat-1672	52	6	,	,	PUNCT
easat-1672	52	7	2024	2024	NUM
easat-1672	52	8	doi	doi	NOUN
easat-1672	52	9	:	:	PUNCT
easat-1672	52	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	52	11	©	©	NOUN
easat-1672	52	12	2024	2024	NUM
easat-1672	52	13	by	by	ADP
easat-1672	52	14	the	the	DET
easat-1672	52	15	authors	author	NOUN
easat-1672	52	16	;	;	PUNCT
easat-1672	52	17	licensee	licensee	PROPN
easat-1672	52	18	learning	learn	VERB
easat-1672	52	19	gate	gate	PROPN
easat-1672	52	20	confirmation	confirmation	NOUN
easat-1672	52	21	report	report	NOUN
easat-1672	52	22	on	on	ADP
easat-1672	52	23	global	global	ADJ
easat-1672	52	24	warming	warming	NOUN
easat-1672	52	25	according	accord	VERB
easat-1672	52	26	to	to	ADP
easat-1672	52	27	the	the	DET
easat-1672	52	28	requirements	requirement	NOUN
easat-1672	52	29	of	of	ADP
easat-1672	52	30	standard	standard	NOUN
easat-1672	52	31	3410	3410	NUM
easat-1672	52	32	by	by	ADP
easat-1672	52	33	relying	rely	VERB
easat-1672	52	34	on	on	ADP
easat-1672	52	35	integrated	integrated	ADJ
easat-1672	52	36	reporting	reporting	NOUN
easat-1672	52	37	on	on	ADP
easat-1672	52	38	global	global	ADJ
easat-1672	52	39	warming	warming	NOUN
easat-1672	52	40	1.5	1.5	NUM
easat-1672	52	41	.	.	PUNCT
easat-1672	53	1	research	research	NOUN
easat-1672	53	2	limits	limit	VERB
easat-1672	53	3	1	1	NUM
easat-1672	53	4	.	.	PUNCT
easat-1672	53	5	objective	objective	ADJ
easat-1672	53	6	limits	limit	NOUN
easat-1672	53	7	:	:	PUNCT
easat-1672	53	8	the	the	DET
easat-1672	53	9	research	research	NOUN
easat-1672	53	10	tested	test	VERB
easat-1672	53	11	the	the	DET
easat-1672	53	12	expected	expect	VERB
easat-1672	53	13	impact	impact	NOUN
easat-1672	53	14	of	of	ADP
easat-1672	53	15	integrated	integrated	ADJ
easat-1672	53	16	reporting	reporting	NOUN
easat-1672	53	17	on	on	ADP
easat-1672	53	18	global	global	ADJ
easat-1672	53	19	warming	warming	NOUN
easat-1672	53	20	and	and	CCONJ
easat-1672	53	21	its	its	PRON
easat-1672	53	22	reflection	reflection	NOUN
easat-1672	53	23	on	on	ADP
easat-1672	53	24	achieving	achieve	VERB
easat-1672	53	25	the	the	DET
easat-1672	53	26	requirements	requirement	NOUN
easat-1672	53	27	of	of	ADP
easat-1672	53	28	standard	standard	NOUN
easat-1672	53	29	3410	3410	NUM
easat-1672	53	30	to	to	PART
easat-1672	53	31	prepare	prepare	VERB
easat-1672	53	32	the	the	DET
easat-1672	53	33	confirmation	confirmation	NOUN
easat-1672	53	34	report	report	NOUN
easat-1672	53	35	.	.	PUNCT
easat-1672	54	1	2	2	X
easat-1672	54	2	.	.	X
easat-1672	54	3	temporal	temporal	ADJ
easat-1672	54	4	boundaries	boundary	NOUN
easat-1672	54	5	:	:	PUNCT
easat-1672	54	6	the	the	DET
easat-1672	54	7	period	period	NOUN
easat-1672	54	8	(	(	PUNCT
easat-1672	54	9	2020	2020	NUM
easat-1672	54	10	-	-	SYM
easat-1672	54	11	2023	2023	NUM
easat-1672	54	12	)	)	PUNCT
easat-1672	54	13	is	be	AUX
easat-1672	54	14	the	the	DET
easat-1672	54	15	basis	basis	NOUN
easat-1672	54	16	for	for	ADP
easat-1672	54	17	collecting	collect	VERB
easat-1672	54	18	sources	source	NOUN
easat-1672	54	19	and	and	CCONJ
easat-1672	54	20	accounting	accounting	NOUN
easat-1672	54	21	data	datum	NOUN
easat-1672	54	22	on	on	ADP
easat-1672	54	23	the	the	DET
easat-1672	54	24	refineries	refinery	NOUN
easat-1672	54	25	,	,	PUNCT
easat-1672	54	26	the	the	DET
easat-1672	54	27	research	research	NOUN
easat-1672	54	28	sample	sample	NOUN
easat-1672	54	29	.	.	PUNCT
easat-1672	55	1	3	3	X
easat-1672	55	2	.	.	X
easat-1672	55	3	spatial	spatial	ADJ
easat-1672	55	4	boundaries	boundary	NOUN
easat-1672	55	5	:	:	PUNCT
easat-1672	55	6	a	a	DET
easat-1672	55	7	group	group	NOUN
easat-1672	55	8	of	of	ADP
easat-1672	55	9	oil	oil	NOUN
easat-1672	55	10	refineries	refinery	NOUN
easat-1672	55	11	in	in	ADP
easat-1672	55	12	iraq	iraq	PROPN
easat-1672	55	13	(	(	PUNCT
easat-1672	55	14	al	al	PROPN
easat-1672	55	15	-	-	PUNCT
easat-1672	55	16	dura	dura	PROPN
easat-1672	55	17	,	,	PUNCT
easat-1672	55	18	al	al	PROPN
easat-1672	55	19	-	-	PUNCT
easat-1672	55	20	shuaiba	shuaiba	PROPN
easat-1672	55	21	)	)	PUNCT
easat-1672	55	22	were	be	AUX
easat-1672	55	23	selected	select	VERB
easat-1672	55	24	as	as	ADP
easat-1672	55	25	a	a	DET
easat-1672	55	26	sample	sample	NOUN
easat-1672	55	27	to	to	PART
easat-1672	55	28	apply	apply	VERB
easat-1672	55	29	the	the	DET
easat-1672	55	30	practical	practical	ADJ
easat-1672	55	31	aspect	aspect	NOUN
easat-1672	55	32	of	of	ADP
easat-1672	55	33	the	the	DET
easat-1672	55	34	research	research	NOUN
easat-1672	55	35	.	.	PUNCT
easat-1672	56	1	1.6	1.6	NUM
easat-1672	56	2	.	.	PUNCT
easat-1672	56	3	research	research	NOUN
easat-1672	56	4	community	community	NOUN
easat-1672	56	5	and	and	CCONJ
easat-1672	56	6	sample	sample	NOUN
easat-1672	56	7	1	1	NUM
easat-1672	56	8	.	.	PUNCT
easat-1672	56	9	research	research	NOUN
easat-1672	56	10	community	community	NOUN
easat-1672	56	11	:	:	PUNCT
easat-1672	56	12	the	the	DET
easat-1672	56	13	research	research	NOUN
easat-1672	56	14	community	community	NOUN
easat-1672	56	15	is	be	AUX
easat-1672	56	16	represented	represent	VERB
easat-1672	56	17	by	by	ADP
easat-1672	56	18	the	the	DET
easat-1672	56	19	oil	oil	NOUN
easat-1672	56	20	refineries	refinery	NOUN
easat-1672	56	21	operating	operate	VERB
easat-1672	56	22	in	in	ADP
easat-1672	56	23	iraq	iraq	PROPN
easat-1672	56	24	within	within	ADP
easat-1672	56	25	the	the	DET
easat-1672	56	26	formations	formation	NOUN
easat-1672	56	27	of	of	ADP
easat-1672	56	28	the	the	DET
easat-1672	56	29	iraqi	iraqi	ADJ
easat-1672	56	30	ministry	ministry	PROPN
easat-1672	56	31	of	of	ADP
easat-1672	56	32	oil	oil	NOUN
easat-1672	56	33	.	.	PUNCT
easat-1672	57	1	2	2	X
easat-1672	57	2	.	.	X
easat-1672	57	3	research	research	NOUN
easat-1672	57	4	sample	sample	NOUN
easat-1672	57	5	:	:	PUNCT
easat-1672	57	6	the	the	DET
easat-1672	57	7	research	research	NOUN
easat-1672	57	8	sample	sample	NOUN
easat-1672	57	9	is	be	AUX
easat-1672	57	10	represented	represent	VERB
easat-1672	57	11	by	by	ADP
easat-1672	57	12	a	a	DET
easat-1672	57	13	deliberate	deliberate	ADJ
easat-1672	57	14	sample	sample	NOUN
easat-1672	57	15	of	of	ADP
easat-1672	57	16	oil	oil	NOUN
easat-1672	57	17	refineries	refinery	NOUN
easat-1672	57	18	(	(	PUNCT
easat-1672	57	19	al	al	NOUN
easat-1672	57	20	-	-	PUNCT
easat-1672	57	21	dura	dura	PROPN
easat-1672	57	22	,	,	PUNCT
easat-1672	57	23	al	al	PROPN
easat-1672	57	24	-	-	PUNCT
easat-1672	57	25	shuaiba	shuaiba	NOUN
easat-1672	57	26	)	)	PUNCT
easat-1672	57	27	operating	operate	VERB
easat-1672	57	28	in	in	ADP
easat-1672	57	29	iraq	iraq	PROPN
easat-1672	57	30	.	.	PUNCT
easat-1672	58	1	1.7	1.7	NUM
easat-1672	58	2	.	.	PUNCT
easat-1672	59	1	the	the	DET
easat-1672	59	2	first	first	ADJ
easat-1672	59	3	topic	topic	NOUN
easat-1672	59	4	:	:	PUNCT
easat-1672	59	5	the	the	DET
easat-1672	59	6	conceptual	conceptual	ADJ
easat-1672	59	7	framework	framework	NOUN
easat-1672	59	8	global	global	ADJ
easat-1672	59	9	warming	warming	NOUN
easat-1672	59	10	is	be	AUX
easat-1672	59	11	an	an	DET
easat-1672	59	12	increase	increase	NOUN
easat-1672	59	13	in	in	ADP
easat-1672	59	14	the	the	DET
easat-1672	59	15	earth	earth	NOUN
easat-1672	59	16	's	's	PART
easat-1672	59	17	temperature	temperature	NOUN
easat-1672	59	18	as	as	ADP
easat-1672	59	19	a	a	DET
easat-1672	59	20	result	result	NOUN
easat-1672	59	21	of	of	ADP
easat-1672	59	22	increased	increase	VERB
easat-1672	59	23	greenhouse	greenhouse	NOUN
easat-1672	59	24	gas	gas	NOUN
easat-1672	59	25	emissions	emission	NOUN
easat-1672	59	26	into	into	ADP
easat-1672	59	27	the	the	DET
easat-1672	59	28	atmosphere	atmosphere	NOUN
easat-1672	59	29	.	.	PUNCT
easat-1672	60	1	global	global	ADJ
easat-1672	60	2	warming	warming	NOUN
easat-1672	60	3	is	be	AUX
easat-1672	60	4	a	a	DET
easat-1672	60	5	serious	serious	ADJ
easat-1672	60	6	environmental	environmental	ADJ
easat-1672	60	7	problem	problem	NOUN
easat-1672	60	8	that	that	PRON
easat-1672	60	9	affects	affect	VERB
easat-1672	60	10	the	the	DET
easat-1672	60	11	environment	environment	NOUN
easat-1672	60	12	,	,	PUNCT
easat-1672	60	13	wildlife	wildlife	NOUN
easat-1672	60	14	and	and	CCONJ
easat-1672	60	15	humans	human	NOUN
easat-1672	60	16	.	.	PUNCT
easat-1672	61	1	the	the	DET
easat-1672	61	2	effects	effect	NOUN
easat-1672	61	3	of	of	ADP
easat-1672	61	4	the	the	DET
easat-1672	61	5	global	global	ADJ
easat-1672	61	6	warming	warming	NOUN
easat-1672	61	7	phenomenon	phenomenon	NOUN
easat-1672	61	8	include	include	VERB
easat-1672	61	9	an	an	DET
easat-1672	61	10	increase	increase	NOUN
easat-1672	61	11	in	in	ADP
easat-1672	61	12	the	the	DET
easat-1672	61	13	average	average	ADJ
easat-1672	61	14	temperature	temperature	NOUN
easat-1672	61	15	of	of	ADP
easat-1672	61	16	the	the	DET
easat-1672	61	17	earth	earth	NOUN
easat-1672	61	18	,	,	PUNCT
easat-1672	61	19	changes	change	NOUN
easat-1672	61	20	in	in	ADP
easat-1672	61	21	rainfall	rainfall	NOUN
easat-1672	61	22	patterns	pattern	NOUN
easat-1672	61	23	and	and	CCONJ
easat-1672	61	24	rising	rise	VERB
easat-1672	61	25	sea	sea	NOUN
easat-1672	61	26	levels	level	NOUN
easat-1672	61	27	.	.	PUNCT
easat-1672	62	1	these	these	DET
easat-1672	62	2	changes	change	NOUN
easat-1672	62	3	affect	affect	VERB
easat-1672	62	4	the	the	DET
easat-1672	62	5	natural	natural	ADJ
easat-1672	62	6	environment	environment	NOUN
easat-1672	62	7	,	,	PUNCT
easat-1672	62	8	agriculture	agriculture	NOUN
easat-1672	62	9	and	and	CCONJ
easat-1672	62	10	public	public	ADJ
easat-1672	62	11	health	health	NOUN
easat-1672	62	12	.	.	PUNCT
easat-1672	63	1	to	to	PART
easat-1672	63	2	combat	combat	VERB
easat-1672	63	3	the	the	DET
easat-1672	63	4	phenomenon	phenomenon	NOUN
easat-1672	63	5	of	of	ADP
easat-1672	63	6	global	global	ADJ
easat-1672	63	7	warming	warming	NOUN
easat-1672	63	8	,	,	PUNCT
easat-1672	63	9	measures	measure	NOUN
easat-1672	63	10	must	must	AUX
easat-1672	63	11	be	be	AUX
easat-1672	63	12	taken	take	VERB
easat-1672	63	13	to	to	PART
easat-1672	63	14	reduce	reduce	VERB
easat-1672	63	15	greenhouse	greenhouse	NOUN
easat-1672	63	16	gas	gas	NOUN
easat-1672	63	17	emissions	emission	NOUN
easat-1672	63	18	from	from	ADP
easat-1672	63	19	various	various	ADJ
easat-1672	63	20	sources	source	NOUN
easat-1672	63	21	such	such	ADJ
easat-1672	63	22	as	as	ADP
easat-1672	63	23	industry	industry	NOUN
easat-1672	63	24	,	,	PUNCT
easat-1672	63	25	transportation	transportation	NOUN
easat-1672	63	26	and	and	CCONJ
easat-1672	63	27	agriculture	agriculture	NOUN
easat-1672	63	28	.	.	PUNCT
easat-1672	64	1	the	the	DET
easat-1672	64	2	use	use	NOUN
easat-1672	64	3	of	of	ADP
easat-1672	64	4	renewable	renewable	ADJ
easat-1672	64	5	energy	energy	NOUN
easat-1672	64	6	sources	source	NOUN
easat-1672	64	7	should	should	AUX
easat-1672	64	8	be	be	AUX
easat-1672	64	9	encouraged	encourage	VERB
easat-1672	64	10	and	and	CCONJ
easat-1672	64	11	energy	energy	NOUN
easat-1672	64	12	efficiency	efficiency	NOUN
easat-1672	64	13	should	should	AUX
easat-1672	64	14	be	be	AUX
easat-1672	64	15	improved	improve	VERB
easat-1672	64	16	,	,	PUNCT
easat-1672	64	17	as	as	SCONJ
easat-1672	64	18	addressing	address	VERB
easat-1672	64	19	the	the	DET
easat-1672	64	20	phenomenon	phenomenon	NOUN
easat-1672	64	21	of	of	ADP
easat-1672	64	22	global	global	ADJ
easat-1672	64	23	warming	warming	NOUN
easat-1672	64	24	requires	require	VERB
easat-1672	64	25	joint	joint	ADJ
easat-1672	64	26	efforts	effort	NOUN
easat-1672	64	27	by	by	ADP
easat-1672	64	28	governments	government	NOUN
easat-1672	64	29	,	,	PUNCT
easat-1672	64	30	companies	company	NOUN
easat-1672	64	31	and	and	CCONJ
easat-1672	64	32	civil	civil	ADJ
easat-1672	64	33	society	society	NOUN
easat-1672	64	34	to	to	PART
easat-1672	64	35	reduce	reduce	VERB
easat-1672	64	36	its	its	PRON
easat-1672	64	37	negative	negative	ADJ
easat-1672	64	38	effects	effect	NOUN
easat-1672	64	39	on	on	ADP
easat-1672	64	40	the	the	DET
easat-1672	64	41	environment	environment	NOUN
easat-1672	64	42	and	and	CCONJ
easat-1672	64	43	reduce	reduce	VERB
easat-1672	64	44	climate	climate	NOUN
easat-1672	64	45	change	change	NOUN
easat-1672	64	46	.	.	PUNCT
easat-1672	65	1	(	(	PUNCT
easat-1672	65	2	ahmed	ahme	VERB
easat-1672	65	3	,	,	PUNCT
easat-1672	65	4	2020	2020	NUM
easat-1672	65	5	:	:	PUNCT
easat-1672	65	6	pp275	pp275	NOUN
easat-1672	65	7	-	-	PUNCT
easat-1672	65	8	296	296	NUM
easat-1672	65	9	)	)	PUNCT
easat-1672	65	10	1.8	1.8	NUM
easat-1672	65	11	.	.	PUNCT
easat-1672	66	1	first	first	ADV
easat-1672	66	2	:	:	PUNCT
easat-1672	66	3	the	the	DET
easat-1672	66	4	concept	concept	NOUN
easat-1672	66	5	of	of	ADP
easat-1672	66	6	integrated	integrated	ADJ
easat-1672	66	7	reporting	reporting	NOUN
easat-1672	66	8	integrated	integrate	VERB
easat-1672	66	9	reporting	reporting	NOUN
easat-1672	66	10	is	be	AUX
easat-1672	66	11	the	the	DET
easat-1672	66	12	process	process	NOUN
easat-1672	66	13	of	of	ADP
easat-1672	66	14	collecting	collect	VERB
easat-1672	66	15	and	and	CCONJ
easat-1672	66	16	analyzing	analyze	VERB
easat-1672	66	17	information	information	NOUN
easat-1672	66	18	related	relate	VERB
easat-1672	66	19	to	to	ADP
easat-1672	66	20	the	the	DET
easat-1672	66	21	organization	organization	NOUN
easat-1672	66	22	's	's	PART
easat-1672	66	23	performance	performance	NOUN
easat-1672	66	24	in	in	ADP
easat-1672	66	25	various	various	ADJ
easat-1672	66	26	fields	field	NOUN
easat-1672	66	27	such	such	ADJ
easat-1672	66	28	as	as	ADP
easat-1672	66	29	the	the	DET
easat-1672	66	30	environment	environment	NOUN
easat-1672	66	31	,	,	PUNCT
easat-1672	66	32	society	society	NOUN
easat-1672	66	33	and	and	CCONJ
easat-1672	66	34	economy	economy	NOUN
easat-1672	66	35	and	and	CCONJ
easat-1672	66	36	presenting	present	VERB
easat-1672	66	37	it	it	PRON
easat-1672	66	38	in	in	ADP
easat-1672	66	39	a	a	DET
easat-1672	66	40	comprehensive	comprehensive	ADJ
easat-1672	66	41	and	and	CCONJ
easat-1672	66	42	integrated	integrated	ADJ
easat-1672	66	43	manner	manner	NOUN
easat-1672	66	44	.	.	PUNCT
easat-1672	67	1	integrated	integrate	VERB
easat-1672	67	2	reporting	reporting	NOUN
easat-1672	67	3	aims	aim	VERB
easat-1672	67	4	to	to	PART
easat-1672	67	5	provide	provide	VERB
easat-1672	67	6	a	a	DET
easat-1672	67	7	complete	complete	ADJ
easat-1672	67	8	picture	picture	NOUN
easat-1672	67	9	of	of	ADP
easat-1672	67	10	the	the	DET
easat-1672	67	11	unit	unit	NOUN
easat-1672	67	12	's	's	PART
easat-1672	67	13	performance	performance	NOUN
easat-1672	67	14	and	and	CCONJ
easat-1672	67	15	identify	identify	VERB
easat-1672	67	16	the	the	DET
easat-1672	67	17	strengths	strength	NOUN
easat-1672	67	18	and	and	CCONJ
easat-1672	67	19	weaknesses	weakness	NOUN
easat-1672	67	20	in	in	ADP
easat-1672	67	21	its	its	PRON
easat-1672	67	22	performance	performance	NOUN
easat-1672	67	23	,	,	PUNCT
easat-1672	67	24	as	as	SCONJ
easat-1672	67	25	the	the	DET
easat-1672	67	26	integrated	integrated	ADJ
easat-1672	67	27	reporting	reporting	NOUN
easat-1672	67	28	framework	framework	NOUN
easat-1672	67	29	issued	issue	VERB
easat-1672	67	30	by	by	ADP
easat-1672	67	31	iirc	iirc	ADV
easat-1672	67	32	indicates	indicate	VERB
easat-1672	67	33	the	the	DET
easat-1672	67	34	importance	importance	NOUN
easat-1672	67	35	of	of	ADP
easat-1672	67	36	providing	provide	VERB
easat-1672	67	37	integrated	integrated	ADJ
easat-1672	67	38	reports	report	NOUN
easat-1672	67	39	that	that	PRON
easat-1672	67	40	clarify	clarify	VERB
easat-1672	67	41	how	how	SCONJ
easat-1672	67	42	the	the	DET
easat-1672	67	43	economic	economic	ADJ
easat-1672	67	44	unit	unit	NOUN
easat-1672	67	45	's	's	PART
easat-1672	67	46	strategy	strategy	NOUN
easat-1672	67	47	,	,	PUNCT
easat-1672	67	48	governance	governance	NOUN
easat-1672	67	49	and	and	CCONJ
easat-1672	67	50	future	future	ADJ
easat-1672	67	51	prospects	prospect	NOUN
easat-1672	67	52	affect	affect	VERB
easat-1672	67	53	the	the	DET
easat-1672	67	54	creation	creation	NOUN
easat-1672	67	55	or	or	CCONJ
easat-1672	67	56	preservation	preservation	NOUN
easat-1672	67	57	of	of	ADP
easat-1672	67	58	value	value	NOUN
easat-1672	67	59	in	in	ADP
easat-1672	67	60	the	the	DET
easat-1672	67	61	short	short	ADJ
easat-1672	67	62	,	,	PUNCT
easat-1672	67	63	medium	medium	ADJ
easat-1672	67	64	and	and	CCONJ
easat-1672	67	65	long	long	ADJ
easat-1672	67	66	term	term	NOUN
easat-1672	67	67	.	.	PUNCT
easat-1672	68	1	the	the	DET
easat-1672	68	2	integrated	integrate	VERB
easat-1672	68	3	report	report	NOUN
easat-1672	68	4	is	be	AUX
easat-1672	68	5	a	a	DET
easat-1672	68	6	communication	communication	NOUN
easat-1672	68	7	tool	tool	NOUN
easat-1672	68	8	that	that	PRON
easat-1672	68	9	enables	enable	VERB
easat-1672	68	10	the	the	DET
easat-1672	68	11	explanation	explanation	NOUN
easat-1672	68	12	and	and	CCONJ
easat-1672	68	13	interpretation	interpretation	NOUN
easat-1672	68	14	of	of	ADP
easat-1672	68	15	the	the	DET
easat-1672	68	16	interconnected	interconnected	ADJ
easat-1672	68	17	relationships	relationship	NOUN
easat-1672	68	18	between	between	ADP
easat-1672	68	19	these	these	DET
easat-1672	68	20	elements	element	NOUN
easat-1672	68	21	,	,	PUNCT
easat-1672	68	22	which	which	PRON
easat-1672	68	23	contributes	contribute	VERB
easat-1672	68	24	to	to	ADP
easat-1672	68	25	enhancing	enhance	VERB
easat-1672	68	26	a	a	DET
easat-1672	68	27	better	well	ADJ
easat-1672	68	28	understanding	understanding	NOUN
easat-1672	68	29	of	of	ADP
easat-1672	68	30	the	the	DET
easat-1672	68	31	value	value	NOUN
easat-1672	68	32	creation	creation	NOUN
easat-1672	68	33	process	process	NOUN
easat-1672	68	34	within	within	ADP
easat-1672	68	35	the	the	DET
easat-1672	68	36	economic	economic	ADJ
easat-1672	68	37	unit	unit	NOUN
easat-1672	68	38	(	(	PUNCT
easat-1672	68	39	par1	par1	PROPN
easat-1672	68	40	-	-	PUNCT
easat-1672	68	41	12021	12021	NUM
easat-1672	68	42	irc	irc	NOUN
easat-1672	68	43	)	)	PUNCT
easat-1672	68	44	.	.	PUNCT
easat-1672	69	1	the	the	DET
easat-1672	69	2	integrated	integrate	VERB
easat-1672	69	3	report	report	NOUN
easat-1672	69	4	is	be	AUX
easat-1672	69	5	a	a	DET
easat-1672	69	6	vital	vital	ADJ
easat-1672	69	7	communication	communication	NOUN
easat-1672	69	8	tool	tool	NOUN
easat-1672	69	9	that	that	PRON
easat-1672	69	10	contributes	contribute	VERB
easat-1672	69	11	to	to	ADP
easat-1672	69	12	explaining	explain	VERB
easat-1672	69	13	and	and	CCONJ
easat-1672	69	14	interpreting	interpret	VERB
easat-1672	69	15	the	the	DET
easat-1672	69	16	interconnected	interconnected	ADJ
easat-1672	69	17	and	and	CCONJ
easat-1672	69	18	interrelated	interrelated	ADJ
easat-1672	69	19	relationships	relationship	NOUN
easat-1672	69	20	between	between	ADP
easat-1672	69	21	the	the	DET
easat-1672	69	22	unit	unit	NOUN
easat-1672	69	23	's	's	PART
easat-1672	69	24	strategy	strategy	NOUN
easat-1672	69	25	,	,	PUNCT
easat-1672	69	26	its	its	PRON
easat-1672	69	27	future	future	ADJ
easat-1672	69	28	prospects	prospect	NOUN
easat-1672	69	29	and	and	CCONJ
easat-1672	69	30	governance	governance	NOUN
easat-1672	69	31	policies	policy	NOUN
easat-1672	69	32	.	.	PUNCT
easat-1672	70	1	through	through	ADP
easat-1672	70	2	this	this	DET
easat-1672	70	3	tool	tool	NOUN
easat-1672	70	4	,	,	PUNCT
easat-1672	70	5	the	the	DET
easat-1672	70	6	economic	economic	ADJ
easat-1672	70	7	unit	unit	NOUN
easat-1672	70	8	can	can	AUX
easat-1672	70	9	achieve	achieve	VERB
easat-1672	70	10	a	a	DET
easat-1672	70	11	deeper	deep	ADJ
easat-1672	70	12	and	and	CCONJ
easat-1672	70	13	better	well	ADJ
easat-1672	70	14	understanding	understanding	NOUN
easat-1672	70	15	how	how	SCONJ
easat-1672	70	16	do	do	AUX
easat-1672	70	17	these	these	DET
easat-1672	70	18	factors	factor	NOUN
easat-1672	70	19	affect	affect	VERB
easat-1672	70	20	the	the	DET
easat-1672	70	21	value	value	NOUN
easat-1672	70	22	creation	creation	NOUN
easat-1672	70	23	process	process	NOUN
easat-1672	70	24	?	?	PUNCT
easat-1672	71	1	the	the	DET
easat-1672	71	2	integrated	integrate	VERB
easat-1672	71	3	report	report	NOUN
easat-1672	71	4	of	of	ADP
easat-1672	71	5	the	the	DET
easat-1672	71	6	economic	economic	ADJ
easat-1672	71	7	unit	unit	NOUN
easat-1672	71	8	allows	allow	VERB
easat-1672	71	9	for	for	ADP
easat-1672	71	10	an	an	DET
easat-1672	71	11	analysis	analysis	NOUN
easat-1672	71	12	of	of	ADP
easat-1672	71	13	the	the	DET
easat-1672	71	14	relationships	relationship	NOUN
easat-1672	71	15	between	between	ADP
easat-1672	71	16	these	these	DET
easat-1672	71	17	different	different	ADJ
easat-1672	71	18	aspects	aspect	NOUN
easat-1672	71	19	and	and	CCONJ
easat-1672	71	20	determining	determine	VERB
easat-1672	71	21	how	how	SCONJ
easat-1672	71	22	they	they	PRON
easat-1672	71	23	are	be	AUX
easat-1672	71	24	integrated	integrate	VERB
easat-1672	71	25	in	in	ADP
easat-1672	71	26	a	a	DET
easat-1672	71	27	way	way	NOUN
easat-1672	71	28	that	that	PRON
easat-1672	71	29	enhances	enhance	VERB
easat-1672	71	30	performance	performance	NOUN
easat-1672	71	31	and	and	CCONJ
easat-1672	71	32	sustainability	sustainability	NOUN
easat-1672	71	33	in	in	ADP
easat-1672	71	34	the	the	DET
easat-1672	71	35	economic	economic	ADJ
easat-1672	71	36	unit	unit	NOUN
easat-1672	71	37	.	.	PUNCT
easat-1672	72	1	thus	thus	ADV
easat-1672	72	2	,	,	PUNCT
easat-1672	72	3	the	the	DET
easat-1672	72	4	integrated	integrate	VERB
easat-1672	72	5	report	report	NOUN
easat-1672	72	6	contributes	contribute	VERB
easat-1672	72	7	to	to	ADP
easat-1672	72	8	enhancing	enhance	VERB
easat-1672	72	9	transparency	transparency	NOUN
easat-1672	72	10	and	and	CCONJ
easat-1672	72	11	trust	trust	NOUN
easat-1672	72	12	with	with	ADP
easat-1672	72	13	stakeholders	stakeholder	NOUN
easat-1672	72	14	and	and	CCONJ
easat-1672	72	15	contributes	contribute	VERB
easat-1672	72	16	to	to	ADP
easat-1672	72	17	building	build	VERB
easat-1672	72	18	a	a	DET
easat-1672	72	19	positive	positive	ADJ
easat-1672	72	20	reputation	reputation	NOUN
easat-1672	72	21	for	for	ADP
easat-1672	72	22	the	the	DET
easat-1672	72	23	economic	economic	ADJ
easat-1672	72	24	unit	unit	NOUN
easat-1672	72	25	in	in	ADP
easat-1672	72	26	the	the	DET
easat-1672	72	27	market	market	NOUN
easat-1672	72	28	and	and	CCONJ
easat-1672	72	29	society	society	NOUN
easat-1672	72	30	(	(	PUNCT
easat-1672	72	31	236liu	236liu	NUM
easat-1672	72	32	et	et	NOUN
easat-1672	72	33	al	al	PROPN
easat-1672	72	34	,	,	PUNCT
easat-1672	72	35	2019	2019	NUM
easat-1672	72	36	;)	;)	SYM
easat-1672	72	37	.	.	PUNCT
easat-1672	73	1	integrated	integrate	VERB
easat-1672	73	2	reporting	reporting	NOUN
easat-1672	73	3	is	be	AUX
easat-1672	73	4	an	an	DET
easat-1672	73	5	application	application	NOUN
easat-1672	73	6	of	of	ADP
easat-1672	73	7	the	the	DET
easat-1672	73	8	concept	concept	NOUN
easat-1672	73	9	of	of	ADP
easat-1672	73	10	integrated	integrated	ADJ
easat-1672	73	11	thinking	thinking	NOUN
easat-1672	73	12	,	,	PUNCT
easat-1672	73	13	through	through	ADP
easat-1672	73	14	which	which	PRON
easat-1672	73	15	the	the	DET
easat-1672	73	16	interconnected	interconnected	ADJ
easat-1672	73	17	relationships	relationship	NOUN
easat-1672	73	18	between	between	ADP
easat-1672	73	19	the	the	DET
easat-1672	73	20	450	450	NUM
easat-1672	73	21	edelweiss	edelweiss	PROPN
easat-1672	73	22	applied	apply	VERB
easat-1672	73	23	science	science	NOUN
easat-1672	73	24	and	and	CCONJ
easat-1672	73	25	technology	technology	NOUN
easat-1672	73	26	issn	issn	PROPN
easat-1672	73	27	:	:	PUNCT
easat-1672	73	28	2576	2576	NUM
easat-1672	73	29	-	-	SYM
easat-1672	73	30	8484	8484	NUM
easat-1672	73	31	vol	vol	NOUN
easat-1672	73	32	.	.	PROPN
easat-1672	73	33	8	8	NUM
easat-1672	73	34	,	,	PUNCT
easat-1672	73	35	no	no	INTJ
easat-1672	73	36	.	.	NOUN
easat-1672	74	1	3	3	NUM
easat-1672	74	2	:	:	SYM
easat-1672	74	3	446	446	NUM
easat-1672	74	4	-	-	SYM
easat-1672	74	5	475	475	NUM
easat-1672	74	6	,	,	PUNCT
easat-1672	74	7	2024	2024	NUM
easat-1672	74	8	doi	doi	NOUN
easat-1672	74	9	:	:	PUNCT
easat-1672	74	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	74	11	©	©	NOUN
easat-1672	74	12	2024	2024	NUM
easat-1672	74	13	by	by	ADP
easat-1672	74	14	the	the	DET
easat-1672	74	15	authors	author	NOUN
easat-1672	74	16	;	;	PUNCT
easat-1672	74	17	licensee	licensee	PROPN
easat-1672	74	18	learning	learning	NOUN
easat-1672	74	19	gate	gate	VERB
easat-1672	74	20	various	various	ADJ
easat-1672	74	21	functional	functional	ADJ
easat-1672	74	22	and	and	CCONJ
easat-1672	74	23	operational	operational	ADJ
easat-1672	74	24	units	unit	NOUN
easat-1672	74	25	in	in	ADP
easat-1672	74	26	the	the	DET
easat-1672	74	27	economic	economic	ADJ
easat-1672	74	28	unit	unit	NOUN
easat-1672	74	29	are	be	AUX
easat-1672	74	30	taken	take	VERB
easat-1672	74	31	into	into	ADP
easat-1672	74	32	account	account	NOUN
easat-1672	74	33	,	,	PUNCT
easat-1672	74	34	in	in	ADP
easat-1672	74	35	addition	addition	NOUN
easat-1672	74	36	to	to	ADP
easat-1672	74	37	the	the	DET
easat-1672	74	38	various	various	ADJ
easat-1672	74	39	types	type	NOUN
easat-1672	74	40	of	of	ADP
easat-1672	74	41	capital	capital	NOUN
easat-1672	74	42	that	that	PRON
easat-1672	74	43	the	the	DET
easat-1672	74	44	economic	economic	ADJ
easat-1672	74	45	unit	unit	NOUN
easat-1672	74	46	uses	use	VERB
easat-1672	74	47	or	or	CCONJ
easat-1672	74	48	is	be	AUX
easat-1672	74	49	affected	affect	VERB
easat-1672	74	50	by	by	ADP
easat-1672	74	51	.	.	PUNCT
easat-1672	75	1	therefore	therefore	ADV
easat-1672	75	2	,	,	PUNCT
easat-1672	75	3	integrated	integrate	VERB
easat-1672	75	4	thinking	thinking	NOUN
easat-1672	75	5	aims	aim	VERB
easat-1672	75	6	to	to	PART
easat-1672	75	7	achieve	achieve	VERB
easat-1672	75	8	integration	integration	NOUN
easat-1672	75	9	in	in	ADP
easat-1672	75	10	the	the	DET
easat-1672	75	11	decision	decision	NOUN
easat-1672	75	12	-	-	PUNCT
easat-1672	75	13	making	make	VERB
easat-1672	75	14	process	process	NOUN
easat-1672	75	15	and	and	CCONJ
easat-1672	75	16	events	event	NOUN
easat-1672	75	17	that	that	PRON
easat-1672	75	18	affect	affect	VERB
easat-1672	75	19	value	value	NOUN
easat-1672	75	20	creation	creation	NOUN
easat-1672	75	21	over	over	ADP
easat-1672	75	22	time	time	NOUN
easat-1672	75	23	.	.	PUNCT
easat-1672	76	1	through	through	ADP
easat-1672	76	2	integrated	integrated	ADJ
easat-1672	76	3	thinking	thinking	NOUN
easat-1672	76	4	,	,	PUNCT
easat-1672	76	5	the	the	DET
easat-1672	76	6	economic	economic	ADJ
easat-1672	76	7	unit	unit	NOUN
easat-1672	76	8	can	can	AUX
easat-1672	76	9	see	see	VERB
easat-1672	76	10	the	the	DET
easat-1672	76	11	complete	complete	ADJ
easat-1672	76	12	and	and	CCONJ
easat-1672	76	13	comprehensive	comprehensive	ADJ
easat-1672	76	14	picture	picture	NOUN
easat-1672	76	15	of	of	ADP
easat-1672	76	16	its	its	PRON
easat-1672	76	17	operations	operation	NOUN
easat-1672	76	18	and	and	CCONJ
easat-1672	76	19	activities	activity	NOUN
easat-1672	76	20	,	,	PUNCT
easat-1672	76	21	which	which	PRON
easat-1672	76	22	helps	help	VERB
easat-1672	76	23	it	it	PRON
easat-1672	76	24	understand	understand	VERB
easat-1672	76	25	the	the	DET
easat-1672	76	26	impact	impact	NOUN
easat-1672	76	27	of	of	ADP
easat-1672	76	28	each	each	DET
easat-1672	76	29	part	part	NOUN
easat-1672	76	30	of	of	ADP
easat-1672	76	31	its	its	PRON
easat-1672	76	32	parts	part	NOUN
easat-1672	76	33	on	on	ADP
easat-1672	76	34	the	the	DET
easat-1672	76	35	other	other	ADJ
easat-1672	76	36	and	and	CCONJ
easat-1672	76	37	on	on	ADP
easat-1672	76	38	the	the	DET
easat-1672	76	39	ultimate	ultimate	ADJ
easat-1672	76	40	goal	goal	NOUN
easat-1672	76	41	,	,	PUNCT
easat-1672	76	42	which	which	PRON
easat-1672	76	43	is	be	AUX
easat-1672	76	44	value	value	NOUN
easat-1672	76	45	creation	creation	NOUN
easat-1672	76	46	.	.	PUNCT
easat-1672	77	1	this	this	DET
easat-1672	77	2	approach	approach	NOUN
easat-1672	77	3	also	also	ADV
easat-1672	77	4	enables	enable	VERB
easat-1672	77	5	the	the	DET
easat-1672	77	6	economic	economic	ADJ
easat-1672	77	7	unit	unit	NOUN
easat-1672	77	8	to	to	PART
easat-1672	77	9	achieve	achieve	VERB
easat-1672	77	10	integration	integration	NOUN
easat-1672	77	11	between	between	ADP
easat-1672	77	12	the	the	DET
easat-1672	77	13	various	various	ADJ
easat-1672	77	14	departments	department	NOUN
easat-1672	77	15	and	and	CCONJ
easat-1672	77	16	achieve	achieve	VERB
easat-1672	77	17	better	well	ADJ
easat-1672	77	18	coordination	coordination	NOUN
easat-1672	77	19	in	in	ADP
easat-1672	77	20	its	its	PRON
easat-1672	77	21	strategies	strategy	NOUN
easat-1672	77	22	and	and	CCONJ
easat-1672	77	23	operations	operation	NOUN
easat-1672	77	24	,	,	PUNCT
easat-1672	77	25	which	which	PRON
easat-1672	77	26	contributes	contribute	VERB
easat-1672	77	27	to	to	ADP
easat-1672	77	28	enhancing	enhance	VERB
easat-1672	77	29	performance	performance	NOUN
easat-1672	77	30	and	and	CCONJ
easat-1672	77	31	sustainability	sustainability	NOUN
easat-1672	77	32	in	in	ADP
easat-1672	77	33	the	the	DET
easat-1672	77	34	long	long	ADJ
easat-1672	77	35	term	term	NOUN
easat-1672	77	36	(	(	PUNCT
easat-1672	77	37	2	2	NUM
easat-1672	77	38	par1-	par1-	NUM
easat-1672	77	39	:	:	PUNCT
easat-1672	77	40	2021	2021	NUM
easat-1672	77	41	,	,	PUNCT
easat-1672	77	42	iirc	iirc	NOUN
easat-1672	77	43	)	)	PUNCT
easat-1672	77	44	.	.	PUNCT
easat-1672	78	1	today	today	NOUN
easat-1672	78	2	,	,	PUNCT
easat-1672	78	3	managers	manager	NOUN
easat-1672	78	4	of	of	ADP
easat-1672	78	5	all	all	DET
easat-1672	78	6	categories	category	NOUN
easat-1672	78	7	are	be	AUX
easat-1672	78	8	required	require	VERB
easat-1672	78	9	to	to	PART
easat-1672	78	10	go	go	VERB
easat-1672	78	11	beyond	beyond	ADP
easat-1672	78	12	the	the	DET
easat-1672	78	13	various	various	ADJ
easat-1672	78	14	traditional	traditional	ADJ
easat-1672	78	15	economic	economic	ADJ
easat-1672	78	16	criteria	criterion	NOUN
easat-1672	78	17	when	when	SCONJ
easat-1672	78	18	making	make	VERB
easat-1672	78	19	business	business	NOUN
easat-1672	78	20	decisions	decision	NOUN
easat-1672	78	21	and	and	CCONJ
easat-1672	78	22	consider	consider	VERB
easat-1672	78	23	the	the	DET
easat-1672	78	24	environmental	environmental	ADJ
easat-1672	78	25	,	,	PUNCT
easat-1672	78	26	social	social	ADJ
easat-1672	78	27	and	and	CCONJ
easat-1672	78	28	governance	governance	NOUN
easat-1672	78	29	aspects	aspect	NOUN
easat-1672	78	30	comprehensively	comprehensively	ADV
easat-1672	78	31	.	.	PUNCT
easat-1672	79	1	this	this	PRON
easat-1672	79	2	means	mean	VERB
easat-1672	79	3	that	that	SCONJ
easat-1672	79	4	managers	manager	NOUN
easat-1672	79	5	must	must	AUX
easat-1672	79	6	be	be	AUX
easat-1672	79	7	sensitive	sensitive	ADJ
easat-1672	79	8	to	to	ADP
easat-1672	79	9	the	the	DET
easat-1672	79	10	environmental	environmental	ADJ
easat-1672	79	11	and	and	CCONJ
easat-1672	79	12	social	social	ADJ
easat-1672	79	13	impacts	impact	NOUN
easat-1672	79	14	of	of	ADP
easat-1672	79	15	their	their	PRON
easat-1672	79	16	economic	economic	ADJ
easat-1672	79	17	decisions	decision	NOUN
easat-1672	79	18	and	and	CCONJ
easat-1672	79	19	take	take	VERB
easat-1672	79	20	environmental	environmental	ADJ
easat-1672	79	21	,	,	PUNCT
easat-1672	79	22	social	social	ADJ
easat-1672	79	23	and	and	CCONJ
easat-1672	79	24	governance	governance	NOUN
easat-1672	79	25	responsibility	responsibility	NOUN
easat-1672	79	26	into	into	ADP
easat-1672	79	27	account	account	NOUN
easat-1672	79	28	when	when	SCONJ
easat-1672	79	29	making	make	VERB
easat-1672	79	30	these	these	DET
easat-1672	79	31	various	various	ADJ
easat-1672	79	32	decisions	decision	NOUN
easat-1672	79	33	.	.	PUNCT
easat-1672	80	1	it	it	PRON
easat-1672	80	2	is	be	AUX
easat-1672	80	3	necessary	necessary	ADJ
easat-1672	80	4	for	for	SCONJ
easat-1672	80	5	managers	manager	NOUN
easat-1672	80	6	to	to	PART
easat-1672	80	7	have	have	VERB
easat-1672	80	8	a	a	DET
easat-1672	80	9	comprehensive	comprehensive	ADJ
easat-1672	80	10	vision	vision	NOUN
easat-1672	80	11	that	that	PRON
easat-1672	80	12	includes	include	VERB
easat-1672	80	13	the	the	DET
easat-1672	80	14	environmental	environmental	ADJ
easat-1672	80	15	and	and	CCONJ
easat-1672	80	16	social	social	ADJ
easat-1672	80	17	consequences	consequence	NOUN
easat-1672	80	18	of	of	ADP
easat-1672	80	19	their	their	PRON
easat-1672	80	20	decisions	decision	NOUN
easat-1672	80	21	and	and	CCONJ
easat-1672	80	22	to	to	PART
easat-1672	80	23	be	be	AUX
easat-1672	80	24	aware	aware	ADJ
easat-1672	80	25	of	of	ADP
easat-1672	80	26	the	the	DET
easat-1672	80	27	negative	negative	ADJ
easat-1672	80	28	environmental	environmental	ADJ
easat-1672	80	29	impacts	impact	NOUN
easat-1672	80	30	that	that	PRON
easat-1672	80	31	may	may	AUX
easat-1672	80	32	result	result	VERB
easat-1672	80	33	from	from	ADP
easat-1672	80	34	their	their	PRON
easat-1672	80	35	business	business	NOUN
easat-1672	80	36	activities	activity	NOUN
easat-1672	80	37	.	.	PUNCT
easat-1672	81	1	preserving	preserve	VERB
easat-1672	81	2	the	the	DET
easat-1672	81	3	environment	environment	NOUN
easat-1672	81	4	and	and	CCONJ
easat-1672	81	5	reducing	reduce	VERB
easat-1672	81	6	negative	negative	ADJ
easat-1672	81	7	impacts	impact	NOUN
easat-1672	81	8	on	on	ADP
easat-1672	81	9	it	it	PRON
easat-1672	81	10	is	be	AUX
easat-1672	81	11	an	an	DET
easat-1672	81	12	essential	essential	ADJ
easat-1672	81	13	part	part	NOUN
easat-1672	81	14	of	of	ADP
easat-1672	81	15	corporate	corporate	ADJ
easat-1672	81	16	social	social	ADJ
easat-1672	81	17	responsibility	responsibility	NOUN
easat-1672	81	18	(	(	PUNCT
easat-1672	81	19	147	147	NUM
easat-1672	81	20	-	-	SYM
easat-1672	81	21	148	148	NUM
easat-1672	81	22	abeysinghe	abeysinghe	NOUN
easat-1672	81	23	,	,	PUNCT
easat-1672	81	24	2020	2020	NUM
easat-1672	81	25	,	,	PUNCT
easat-1672	81	26	)	)	PUNCT
easat-1672	81	27	,	,	PUNCT
easat-1672	81	28	which	which	PRON
easat-1672	81	29	necessarily	necessarily	ADV
easat-1672	81	30	requires	require	VERB
easat-1672	81	31	that	that	SCONJ
easat-1672	81	32	integrated	integrated	ADJ
easat-1672	81	33	reporting	reporting	NOUN
easat-1672	81	34	include	include	VERB
easat-1672	81	35	all	all	DET
easat-1672	81	36	information	information	NOUN
easat-1672	81	37	related	relate	VERB
easat-1672	81	38	to	to	ADP
easat-1672	81	39	social	social	ADJ
easat-1672	81	40	responsibility	responsibility	NOUN
easat-1672	81	41	,	,	PUNCT
easat-1672	81	42	environmental	environmental	ADJ
easat-1672	81	43	responsibility	responsibility	NOUN
easat-1672	81	44	and	and	CCONJ
easat-1672	81	45	various	various	ADJ
easat-1672	81	46	information	information	NOUN
easat-1672	81	47	about	about	ADP
easat-1672	81	48	governance	governance	NOUN
easat-1672	81	49	(	(	PUNCT
easat-1672	81	50	cozmaighian	cozmaighian	NOUN
easat-1672	81	51	,	,	PUNCT
easat-1672	81	52	2015:489	2015:489	NUM
easat-1672	81	53	(	(	PUNCT
easat-1672	81	54	pistoni	pistoni	NOUN
easat-1672	81	55	et	et	PROPN
easat-1672	81	56	al	al	PROPN
easat-1672	81	57	,	,	PUNCT
easat-1672	81	58	2018:126	2018:126	NOUN
easat-1672	81	59	)	)	PUNCT
easat-1672	81	60	when	when	SCONJ
easat-1672	81	61	we	we	PRON
easat-1672	81	62	talk	talk	VERB
easat-1672	81	63	about	about	ADP
easat-1672	81	64	integrated	integrated	ADJ
easat-1672	81	65	reporting	reporting	NOUN
easat-1672	81	66	,	,	PUNCT
easat-1672	81	67	it	it	PRON
easat-1672	81	68	must	must	AUX
easat-1672	81	69	reflect	reflect	VERB
easat-1672	81	70	the	the	DET
easat-1672	81	71	representation	representation	NOUN
easat-1672	81	72	the	the	DET
easat-1672	81	73	integrated	integrate	VERB
easat-1672	81	74	performance	performance	NOUN
easat-1672	81	75	of	of	ADP
easat-1672	81	76	the	the	DET
easat-1672	81	77	unit	unit	NOUN
easat-1672	81	78	in	in	ADP
easat-1672	81	79	a	a	DET
easat-1672	81	80	comprehensive	comprehensive	ADJ
easat-1672	81	81	and	and	CCONJ
easat-1672	81	82	transparent	transparent	ADJ
easat-1672	81	83	manner	manner	NOUN
easat-1672	81	84	,	,	PUNCT
easat-1672	81	85	which	which	PRON
easat-1672	81	86	means	mean	VERB
easat-1672	81	87	that	that	SCONJ
easat-1672	81	88	reporting	reporting	NOUN
easat-1672	81	89	must	must	AUX
easat-1672	81	90	include	include	VERB
easat-1672	81	91	all	all	DET
easat-1672	81	92	aspects	aspect	NOUN
easat-1672	81	93	related	relate	VERB
easat-1672	81	94	to	to	ADP
easat-1672	81	95	the	the	DET
easat-1672	81	96	performance	performance	NOUN
easat-1672	81	97	of	of	ADP
easat-1672	81	98	the	the	DET
easat-1672	81	99	unit	unit	NOUN
easat-1672	81	100	,	,	PUNCT
easat-1672	81	101	whether	whether	SCONJ
easat-1672	81	102	these	these	DET
easat-1672	81	103	aspects	aspect	NOUN
easat-1672	81	104	are	be	AUX
easat-1672	81	105	financial	financial	ADJ
easat-1672	81	106	or	or	CCONJ
easat-1672	81	107	non	non	ADJ
easat-1672	81	108	-	-	ADJ
easat-1672	81	109	financial	financial	ADJ
easat-1672	81	110	(	(	PUNCT
easat-1672	81	111	owolabi	owolabi	NOUN
easat-1672	81	112	et	et	NOUN
easat-1672	81	113	al	al	PROPN
easat-1672	81	114	,	,	PUNCT
easat-1672	81	115	2020	2020	NUM
easat-1672	81	116	:	:	PUNCT
easat-1672	81	117	104	104	NUM
easat-1672	81	118	)	)	PUNCT
easat-1672	81	119	.	.	PUNCT
easat-1672	82	1	the	the	DET
easat-1672	82	2	researcher	researcher	NOUN
easat-1672	82	3	believes	believe	VERB
easat-1672	82	4	that	that	SCONJ
easat-1672	82	5	preparing	prepare	VERB
easat-1672	82	6	voluntary	voluntary	ADJ
easat-1672	82	7	disclosures	disclosure	NOUN
easat-1672	82	8	is	be	AUX
easat-1672	82	9	a	a	DET
easat-1672	82	10	strategic	strategic	ADJ
easat-1672	82	11	decision	decision	NOUN
easat-1672	82	12	,	,	PUNCT
easat-1672	82	13	as	as	SCONJ
easat-1672	82	14	the	the	DET
easat-1672	82	15	board	board	NOUN
easat-1672	82	16	of	of	ADP
easat-1672	82	17	directors	director	NOUN
easat-1672	82	18	formulates	formulate	VERB
easat-1672	82	19	policies	policy	NOUN
easat-1672	82	20	,	,	PUNCT
easat-1672	82	21	monitors	monitor	VERB
easat-1672	82	22	regulatory	regulatory	ADJ
easat-1672	82	23	activities	activity	NOUN
easat-1672	82	24	and	and	CCONJ
easat-1672	82	25	discloses	disclose	VERB
easat-1672	82	26	them	they	PRON
easat-1672	82	27	,	,	PUNCT
easat-1672	82	28	while	while	SCONJ
easat-1672	82	29	senior	senior	ADJ
easat-1672	82	30	management	management	NOUN
easat-1672	82	31	implements	implement	VERB
easat-1672	82	32	those	those	DET
easat-1672	82	33	policies	policy	NOUN
easat-1672	82	34	.	.	PUNCT
easat-1672	83	1	regulatory	regulatory	ADJ
easat-1672	83	2	activities	activity	NOUN
easat-1672	83	3	must	must	AUX
easat-1672	83	4	also	also	ADV
easat-1672	83	5	be	be	AUX
easat-1672	83	6	determined	determine	VERB
easat-1672	83	7	according	accord	VERB
easat-1672	83	8	to	to	ADP
easat-1672	83	9	the	the	DET
easat-1672	83	10	regulatory	regulatory	ADJ
easat-1672	83	11	content	content	NOUN
easat-1672	83	12	,	,	PUNCT
easat-1672	83	13	regulatory	regulatory	ADJ
easat-1672	83	14	context	context	NOUN
easat-1672	83	15	and	and	CCONJ
easat-1672	83	16	the	the	DET
easat-1672	83	17	environment	environment	NOUN
easat-1672	83	18	in	in	ADP
easat-1672	83	19	which	which	PRON
easat-1672	83	20	the	the	DET
easat-1672	83	21	economic	economic	ADJ
easat-1672	83	22	unit	unit	NOUN
easat-1672	83	23	manages	manage	VERB
easat-1672	83	24	its	its	PRON
easat-1672	83	25	affairs	affair	NOUN
easat-1672	83	26	.	.	PUNCT
easat-1672	84	1	voluntary	voluntary	ADJ
easat-1672	84	2	disclosure	disclosure	NOUN
easat-1672	84	3	must	must	AUX
easat-1672	84	4	be	be	AUX
easat-1672	84	5	in	in	ADP
easat-1672	84	6	accordance	accordance	NOUN
easat-1672	84	7	with	with	ADP
easat-1672	84	8	the	the	DET
easat-1672	84	9	opinion	opinion	NOUN
easat-1672	84	10	or	or	CCONJ
easat-1672	84	11	decision	decision	NOUN
easat-1672	84	12	of	of	ADP
easat-1672	84	13	the	the	DET
easat-1672	84	14	board	board	NOUN
easat-1672	84	15	of	of	ADP
easat-1672	84	16	directors	director	NOUN
easat-1672	84	17	,	,	PUNCT
easat-1672	84	18	which	which	PRON
easat-1672	84	19	contributes	contribute	VERB
easat-1672	84	20	to	to	ADP
easat-1672	84	21	representing	represent	VERB
easat-1672	84	22	the	the	DET
easat-1672	84	23	unit	unit	NOUN
easat-1672	84	24	honestly	honestly	ADV
easat-1672	84	25	to	to	ADP
easat-1672	84	26	users	user	NOUN
easat-1672	84	27	and	and	CCONJ
easat-1672	84	28	reporting	report	VERB
easat-1672	84	29	transparently	transparently	ADV
easat-1672	84	30	on	on	ADP
easat-1672	84	31	monetary	monetary	ADJ
easat-1672	84	32	and	and	CCONJ
easat-1672	84	33	non	non	ADJ
easat-1672	84	34	-	-	ADJ
easat-1672	84	35	monetary	monetary	ADJ
easat-1672	84	36	activities	activity	NOUN
easat-1672	84	37	.	.	PUNCT
easat-1672	85	1	table	table	NOUN
easat-1672	85	2	1	1	NUM
easat-1672	85	3	.	.	NOUN
easat-1672	85	4	traditional	traditional	ADJ
easat-1672	85	5	and	and	CCONJ
easat-1672	85	6	integrated	integrated	ADJ
easat-1672	85	7	reporting	reporting	NOUN
easat-1672	85	8	of	of	ADP
easat-1672	85	9	global	global	ADJ
easat-1672	85	10	warming	warming	NOUN
easat-1672	85	11	.	.	PUNCT
easat-1672	86	1	integrated	integrate	VERB
easat-1672	86	2	reporting	reporting	NOUN
easat-1672	86	3	report	report	NOUN
easat-1672	86	4	conventional	conventional	ADJ
easat-1672	86	5	global	global	ADJ
easat-1672	86	6	warming	warming	NOUN
easat-1672	86	7	report	report	NOUN
easat-1672	86	8	side	side	NOUN
easat-1672	86	9	comprehensive	comprehensive	ADJ
easat-1672	86	10	,	,	PUNCT
easat-1672	86	11	covering	cover	VERB
easat-1672	86	12	financial	financial	ADJ
easat-1672	86	13	and	and	CCONJ
easat-1672	86	14	non	non	ADJ
easat-1672	86	15	-	-	ADJ
easat-1672	86	16	financial	financial	ADJ
easat-1672	86	17	performance	performance	NOUN
easat-1672	86	18	including	include	VERB
easat-1672	86	19	environmental	environmental	ADJ
easat-1672	86	20	,	,	PUNCT
easat-1672	86	21	social	social	ADJ
easat-1672	86	22	and	and	CCONJ
easat-1672	86	23	governance	governance	NOUN
easat-1672	86	24	aspects	aspect	NOUN
easat-1672	86	25	.	.	PUNCT
easat-1672	87	1	it	it	PRON
easat-1672	87	2	focuses	focus	VERB
easat-1672	87	3	particularly	particularly	ADV
easat-1672	87	4	on	on	ADP
easat-1672	87	5	greenhouse	greenhouse	NOUN
easat-1672	87	6	gas	gas	NOUN
easat-1672	87	7	emissions	emission	NOUN
easat-1672	87	8	and	and	CCONJ
easat-1672	87	9	their	their	PRON
easat-1672	87	10	effects	effect	NOUN
easat-1672	87	11	on	on	ADP
easat-1672	87	12	global	global	ADJ
easat-1672	87	13	warming	warming	NOUN
easat-1672	87	14	.	.	PUNCT
easat-1672	88	1	scope	scope	NOUN
easat-1672	88	2	providing	provide	VERB
easat-1672	88	3	a	a	DET
easat-1672	88	4	comprehensive	comprehensive	ADJ
easat-1672	88	5	view	view	NOUN
easat-1672	88	6	of	of	ADP
easat-1672	88	7	how	how	SCONJ
easat-1672	88	8	an	an	DET
easat-1672	88	9	organization	organization	NOUN
easat-1672	88	10	creates	create	VERB
easat-1672	88	11	value	value	NOUN
easat-1672	88	12	in	in	ADP
easat-1672	88	13	the	the	DET
easat-1672	88	14	short	short	ADJ
easat-1672	88	15	,	,	PUNCT
easat-1672	88	16	medium	medium	ADJ
easat-1672	88	17	and	and	CCONJ
easat-1672	88	18	long	long	ADJ
easat-1672	88	19	term	term	NOUN
easat-1672	88	20	.	.	PUNCT
easat-1672	89	1	focus	focus	VERB
easat-1672	89	2	on	on	ADP
easat-1672	89	3	the	the	DET
easat-1672	89	4	organization	organization	NOUN
easat-1672	89	5	's	's	PART
easat-1672	89	6	impact	impact	NOUN
easat-1672	89	7	on	on	ADP
easat-1672	89	8	climate	climate	NOUN
easat-1672	89	9	and	and	CCONJ
easat-1672	89	10	global	global	ADJ
easat-1672	89	11	warming	warming	NOUN
easat-1672	89	12	mitigation	mitigation	NOUN
easat-1672	89	13	efforts	effort	NOUN
easat-1672	89	14	.	.	PUNCT
easat-1672	90	1	purpose	purpose	NOUN
easat-1672	90	2	it	it	PRON
easat-1672	90	3	is	be	AUX
easat-1672	90	4	intended	intend	VERB
easat-1672	90	5	for	for	ADP
easat-1672	90	6	a	a	DET
easat-1672	90	7	wide	wide	ADJ
easat-1672	90	8	range	range	NOUN
easat-1672	90	9	of	of	ADP
easat-1672	90	10	stakeholders	stakeholder	NOUN
easat-1672	90	11	including	include	VERB
easat-1672	90	12	investors	investor	NOUN
easat-1672	90	13	,	,	PUNCT
easat-1672	90	14	customers	customer	NOUN
easat-1672	90	15	,	,	PUNCT
easat-1672	90	16	employees	employee	NOUN
easat-1672	90	17	and	and	CCONJ
easat-1672	90	18	local	local	ADJ
easat-1672	90	19	communities	community	NOUN
easat-1672	90	20	.	.	PUNCT
easat-1672	91	1	often	often	ADV
easat-1672	91	2	directed	direct	VERB
easat-1672	91	3	toward	toward	ADP
easat-1672	91	4	regulators	regulator	NOUN
easat-1672	91	5	,	,	PUNCT
easat-1672	91	6	environmental	environmental	ADJ
easat-1672	91	7	researchers	researcher	NOUN
easat-1672	91	8	,	,	PUNCT
easat-1672	91	9	and	and	CCONJ
easat-1672	91	10	climate	climate	NOUN
easat-1672	91	11	change	change	NOUN
easat-1672	91	12	organizations	organization	NOUN
easat-1672	91	13	.	.	PUNCT
easat-1672	92	1	target	target	NOUN
easat-1672	92	2	audience	audience	NOUN
easat-1672	92	3	it	it	PRON
easat-1672	92	4	includes	include	VERB
easat-1672	92	5	information	information	NOUN
easat-1672	92	6	about	about	ADP
easat-1672	92	7	the	the	DET
easat-1672	92	8	organization	organization	NOUN
easat-1672	92	9	's	's	PART
easat-1672	92	10	strategy	strategy	NOUN
easat-1672	92	11	,	,	PUNCT
easat-1672	92	12	business	business	NOUN
easat-1672	92	13	model	model	NOUN
easat-1672	92	14	,	,	PUNCT
easat-1672	92	15	the	the	DET
easat-1672	92	16	environment	environment	NOUN
easat-1672	92	17	in	in	ADP
easat-1672	92	18	which	which	PRON
easat-1672	92	19	it	it	PRON
easat-1672	92	20	operates	operate	VERB
easat-1672	92	21	,	,	PUNCT
easat-1672	92	22	performance	performance	NOUN
easat-1672	92	23	and	and	CCONJ
easat-1672	92	24	future	future	ADJ
easat-1672	92	25	prospects	prospect	NOUN
easat-1672	92	26	as	as	ADV
easat-1672	92	27	well	well	ADV
easat-1672	92	28	as	as	ADP
easat-1672	92	29	its	its	PRON
easat-1672	92	30	impact	impact	NOUN
easat-1672	92	31	and	and	CCONJ
easat-1672	92	32	response	response	NOUN
easat-1672	92	33	to	to	ADP
easat-1672	92	34	climate	climate	NOUN
easat-1672	92	35	focuses	focus	VERB
easat-1672	92	36	on	on	ADP
easat-1672	92	37	measuring	measure	VERB
easat-1672	92	38	and	and	CCONJ
easat-1672	92	39	assessing	assess	VERB
easat-1672	92	40	greenhouse	greenhouse	NOUN
easat-1672	92	41	gas	gas	NOUN
easat-1672	92	42	emissions	emission	NOUN
easat-1672	92	43	,	,	PUNCT
easat-1672	92	44	initiatives	initiative	NOUN
easat-1672	92	45	to	to	PART
easat-1672	92	46	reduce	reduce	VERB
easat-1672	92	47	these	these	DET
easat-1672	92	48	emissions	emission	NOUN
easat-1672	92	49	and	and	CCONJ
easat-1672	92	50	the	the	DET
easat-1672	92	51	impacts	impact	NOUN
easat-1672	92	52	of	of	ADP
easat-1672	92	53	global	global	ADJ
easat-1672	92	54	warming	warming	NOUN
easat-1672	92	55	.	.	PUNCT
easat-1672	93	1	content	content	NOUN
easat-1672	93	2	451	451	NUM
easat-1672	93	3	edelweiss	edelweiss	PROPN
easat-1672	93	4	applied	apply	VERB
easat-1672	93	5	science	science	NOUN
easat-1672	93	6	and	and	CCONJ
easat-1672	93	7	technology	technology	NOUN
easat-1672	93	8	issn	issn	PROPN
easat-1672	93	9	:	:	PUNCT
easat-1672	93	10	2576	2576	NUM
easat-1672	93	11	-	-	SYM
easat-1672	93	12	8484	8484	NUM
easat-1672	93	13	vol	vol	NOUN
easat-1672	93	14	.	.	PROPN
easat-1672	93	15	8	8	NUM
easat-1672	93	16	,	,	PUNCT
easat-1672	93	17	no	no	INTJ
easat-1672	93	18	.	.	NOUN
easat-1672	94	1	3	3	NUM
easat-1672	94	2	:	:	SYM
easat-1672	94	3	446	446	NUM
easat-1672	94	4	-	-	SYM
easat-1672	94	5	475	475	NUM
easat-1672	94	6	,	,	PUNCT
easat-1672	94	7	2024	2024	NUM
easat-1672	94	8	doi	doi	NOUN
easat-1672	94	9	:	:	PUNCT
easat-1672	94	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	94	11	©	©	NOUN
easat-1672	94	12	2024	2024	NUM
easat-1672	94	13	by	by	ADP
easat-1672	94	14	the	the	DET
easat-1672	94	15	authors	author	NOUN
easat-1672	94	16	;	;	PUNCT
easat-1672	94	17	licensee	licensee	PROPN
easat-1672	94	18	learning	learning	NOUN
easat-1672	94	19	gate	gate	NOUN
easat-1672	94	20	integrated	integrate	VERB
easat-1672	94	21	reporting	reporting	NOUN
easat-1672	94	22	report	report	NOUN
easat-1672	94	23	conventional	conventional	ADJ
easat-1672	94	24	global	global	ADJ
easat-1672	94	25	warming	warming	NOUN
easat-1672	94	26	report	report	NOUN
easat-1672	94	27	side	side	NOUN
easat-1672	94	28	change	change	NOUN
easat-1672	94	29	.	.	PUNCT
easat-1672	94	30	follows	follow	VERB
easat-1672	94	31	the	the	DET
easat-1672	94	32	integrated	integrated	ADJ
easat-1672	94	33	reporting	reporting	NOUN
easat-1672	94	34	framework	framework	NOUN
easat-1672	94	35	developed	develop	VERB
easat-1672	94	36	by	by	ADP
easat-1672	94	37	the	the	DET
easat-1672	94	38	international	international	ADJ
easat-1672	94	39	integrated	integrated	ADJ
easat-1672	94	40	reporting	reporting	NOUN
easat-1672	94	41	council	council	NOUN
easat-1672	94	42	(	(	PUNCT
easat-1672	94	43	iirc	iirc	ADV
easat-1672	94	44	)	)	PUNCT
easat-1672	94	45	.	.	PUNCT
easat-1672	95	1	can	can	AUX
easat-1672	95	2	be	be	AUX
easat-1672	95	3	based	base	VERB
easat-1672	95	4	on	on	ADP
easat-1672	95	5	various	various	ADJ
easat-1672	95	6	standards	standard	NOUN
easat-1672	95	7	such	such	ADJ
easat-1672	95	8	as	as	ADP
easat-1672	95	9	the	the	DET
easat-1672	95	10	greenhouse	greenhouse	NOUN
easat-1672	95	11	gas	gas	NOUN
easat-1672	95	12	protocol	protocol	NOUN
easat-1672	95	13	(	(	PUNCT
easat-1672	95	14	ghg	ghg	PROPN
easat-1672	95	15	protocol	protocol	PROPN
easat-1672	95	16	)	)	PUNCT
easat-1672	95	17	,	,	PUNCT
easat-1672	95	18	gri	gri	PROPN
easat-1672	95	19	standards	standard	NOUN
easat-1672	95	20	,	,	PUNCT
easat-1672	95	21	or	or	CCONJ
easat-1672	95	22	cdp	cdp	VERB
easat-1672	95	23	principles	principle	NOUN
easat-1672	95	24	.	.	PUNCT
easat-1672	96	1	guiding	guide	VERB
easat-1672	96	2	framework	framework	NOUN
easat-1672	96	3	promote	promote	VERB
easat-1672	96	4	transparency	transparency	NOUN
easat-1672	96	5	and	and	CCONJ
easat-1672	96	6	accountability	accountability	NOUN
easat-1672	96	7	,	,	PUNCT
easat-1672	96	8	and	and	CCONJ
easat-1672	96	9	support	support	VERB
easat-1672	96	10	informed	informed	ADJ
easat-1672	96	11	decision	decision	NOUN
easat-1672	96	12	-	-	PUNCT
easat-1672	96	13	making	making	NOUN
easat-1672	96	14	among	among	ADP
easat-1672	96	15	stakeholders	stakeholder	NOUN
easat-1672	96	16	by	by	ADP
easat-1672	96	17	providing	provide	VERB
easat-1672	96	18	integrated	integrated	ADJ
easat-1672	96	19	information	information	NOUN
easat-1672	96	20	.	.	PUNCT
easat-1672	97	1	focus	focus	VERB
easat-1672	97	2	on	on	ADP
easat-1672	97	3	transparency	transparency	NOUN
easat-1672	97	4	regarding	regard	VERB
easat-1672	97	5	environmental	environmental	ADJ
easat-1672	97	6	impacts	impact	NOUN
easat-1672	97	7	,	,	PUNCT
easat-1672	97	8	global	global	ADJ
easat-1672	97	9	warming	warming	NOUN
easat-1672	97	10	mitigation	mitigation	NOUN
easat-1672	97	11	efforts	effort	NOUN
easat-1672	97	12	and	and	CCONJ
easat-1672	97	13	sustainability	sustainability	NOUN
easat-1672	97	14	promotion	promotion	NOUN
easat-1672	97	15	.	.	PUNCT
easat-1672	98	1	objectives	objective	NOUN
easat-1672	98	2	source	source	NOUN
easat-1672	98	3	:	:	PUNCT
easat-1672	98	4	gilbert	gilbert	PROPN
easat-1672	98	5	lenssen	lenssen	PROPN
easat-1672	98	6	,	,	PUNCT
easat-1672	98	7	n.	n.	PROPN
easat-1672	98	8	craig	craig	PROPN
easat-1672	98	9	smith	smith	PROPN
easat-1672	98	10	,	,	PUNCT
easat-1672	98	11	and	and	CCONJ
easat-1672	98	12	c.b	c.b	PROPN
easat-1672	98	13	.	.	PROPN
easat-1672	98	14	bhattacharya	bhattacharya	PROPN
easat-1672	98	15	,	,	PUNCT
easat-1672	98	16	integrating	integrate	VERB
easat-1672	98	17	sustainability	sustainability	NOUN
easat-1672	98	18	into	into	ADP
easat-1672	98	19	business	business	NOUN
easat-1672	98	20	:	:	PUNCT
easat-1672	98	21	an	an	DET
easat-1672	98	22	implementation	implementation	NOUN
easat-1672	98	23	guide	guide	NOUN
easat-1672	98	24	for	for	ADP
easat-1672	98	25	responsible	responsible	ADJ
easat-1672	98	26	and	and	CCONJ
easat-1672	98	27	sustainable	sustainable	ADJ
easat-1672	98	28	business	business	NOUN
easat-1672	98	29	practices	practice	NOUN
easat-1672	98	30	,	,	PUNCT
easat-1672	98	31	greenleaf	greenleaf	PROPN
easat-1672	98	32	publishing	publishing	NOUN
easat-1672	98	33	,	,	PUNCT
easat-1672	98	34	2019	2019	NUM
easat-1672	98	35	,	,	PUNCT
easat-1672	98	36	p133the	p133the	PROPN
easat-1672	98	37	researcher	researcher	NOUN
easat-1672	98	38	believes	believe	VERB
easat-1672	98	39	that	that	SCONJ
easat-1672	98	40	the	the	DET
easat-1672	98	41	dimensions	dimension	NOUN
easat-1672	98	42	of	of	ADP
easat-1672	98	43	integrated	integrated	ADJ
easat-1672	98	44	reporting	reporting	NOUN
easat-1672	98	45	on	on	ADP
easat-1672	98	46	global	global	ADJ
easat-1672	98	47	warming	warming	NOUN
easat-1672	98	48	include	include	VERB
easat-1672	98	49	many	many	ADJ
easat-1672	98	50	important	important	ADJ
easat-1672	98	51	aspects	aspect	NOUN
easat-1672	98	52	that	that	PRON
easat-1672	98	53	must	must	AUX
easat-1672	98	54	be	be	AUX
easat-1672	98	55	taken	take	VERB
easat-1672	98	56	into	into	ADP
easat-1672	98	57	account	account	NOUN
easat-1672	98	58	to	to	PART
easat-1672	98	59	understand	understand	VERB
easat-1672	98	60	and	and	CCONJ
easat-1672	98	61	evaluate	evaluate	VERB
easat-1672	98	62	the	the	DET
easat-1672	98	63	impacts	impact	NOUN
easat-1672	98	64	of	of	ADP
easat-1672	98	65	climate	climate	NOUN
easat-1672	98	66	change	change	NOUN
easat-1672	98	67	on	on	ADP
easat-1672	98	68	the	the	DET
easat-1672	98	69	environment	environment	NOUN
easat-1672	98	70	and	and	CCONJ
easat-1672	98	71	society	society	NOUN
easat-1672	98	72	,	,	PUNCT
easat-1672	98	73	including	include	VERB
easat-1672	98	74	:	:	PUNCT
easat-1672	98	75	these	these	DET
easat-1672	98	76	dimensions	dimension	NOUN
easat-1672	98	77	include	include	VERB
easat-1672	98	78	the	the	DET
easat-1672	98	79	scientific	scientific	ADJ
easat-1672	98	80	dimensions	dimension	NOUN
easat-1672	98	81	,	,	PUNCT
easat-1672	98	82	including	include	VERB
easat-1672	98	83	the	the	DET
easat-1672	98	84	aspect	aspect	NOUN
easat-1672	98	85	of	of	ADP
easat-1672	98	86	providing	provide	VERB
easat-1672	98	87	information	information	NOUN
easat-1672	98	88	and	and	CCONJ
easat-1672	98	89	scientific	scientific	ADJ
easat-1672	98	90	data	datum	NOUN
easat-1672	98	91	about	about	ADP
easat-1672	98	92	global	global	ADJ
easat-1672	98	93	warming	warming	NOUN
easat-1672	98	94	and	and	CCONJ
easat-1672	98	95	climate	climate	NOUN
easat-1672	98	96	change	change	NOUN
easat-1672	98	97	,	,	PUNCT
easat-1672	98	98	and	and	CCONJ
easat-1672	98	99	the	the	DET
easat-1672	98	100	environmental	environmental	ADJ
easat-1672	98	101	dimensions	dimension	NOUN
easat-1672	98	102	,	,	PUNCT
easat-1672	98	103	including	include	VERB
easat-1672	98	104	what	what	PRON
easat-1672	98	105	this	this	DET
easat-1672	98	106	aspect	aspect	NOUN
easat-1672	98	107	relates	relate	VERB
easat-1672	98	108	to	to	ADP
easat-1672	98	109	providing	provide	VERB
easat-1672	98	110	information	information	NOUN
easat-1672	98	111	about	about	ADP
easat-1672	98	112	the	the	DET
easat-1672	98	113	environmental	environmental	ADJ
easat-1672	98	114	effects	effect	NOUN
easat-1672	98	115	of	of	ADP
easat-1672	98	116	global	global	ADJ
easat-1672	98	117	warming	warming	NOUN
easat-1672	98	118	,	,	PUNCT
easat-1672	98	119	such	such	ADJ
easat-1672	98	120	as	as	ADP
easat-1672	98	121	plant	plant	NOUN
easat-1672	98	122	and	and	CCONJ
easat-1672	98	123	animal	animal	NOUN
easat-1672	98	124	extinctions	extinction	NOUN
easat-1672	98	125	and	and	CCONJ
easat-1672	98	126	changes	change	NOUN
easat-1672	98	127	in	in	ADP
easat-1672	98	128	ecosystems	ecosystem	NOUN
easat-1672	98	129	,	,	PUNCT
easat-1672	98	130	and	and	CCONJ
easat-1672	98	131	the	the	DET
easat-1672	98	132	economic	economic	ADJ
easat-1672	98	133	dimensions	dimension	NOUN
easat-1672	98	134	,	,	PUNCT
easat-1672	98	135	including	include	VERB
easat-1672	98	136	providing	provide	VERB
easat-1672	98	137	information	information	NOUN
easat-1672	98	138	about	about	ADP
easat-1672	98	139	the	the	DET
easat-1672	98	140	economic	economic	ADJ
easat-1672	98	141	effects	effect	NOUN
easat-1672	98	142	of	of	ADP
easat-1672	98	143	global	global	ADJ
easat-1672	98	144	warming	warming	NOUN
easat-1672	98	145	,	,	PUNCT
easat-1672	98	146	such	such	ADJ
easat-1672	98	147	as	as	ADP
easat-1672	98	148	adaptation	adaptation	NOUN
easat-1672	98	149	costs	cost	NOUN
easat-1672	98	150	.	.	PUNCT
easat-1672	99	1	and	and	CCONJ
easat-1672	99	2	mitigation	mitigation	NOUN
easat-1672	99	3	and	and	CCONJ
easat-1672	99	4	its	its	PRON
easat-1672	99	5	effects	effect	NOUN
easat-1672	99	6	on	on	ADP
easat-1672	99	7	various	various	ADJ
easat-1672	99	8	industries	industry	NOUN
easat-1672	99	9	and	and	CCONJ
easat-1672	99	10	the	the	DET
easat-1672	99	11	economy	economy	NOUN
easat-1672	99	12	in	in	ADP
easat-1672	99	13	general	general	ADJ
easat-1672	99	14	and	and	CCONJ
easat-1672	99	15	using	use	VERB
easat-1672	99	16	these	these	DET
easat-1672	99	17	integrated	integrate	VERB
easat-1672	99	18	dimensions	dimension	NOUN
easat-1672	99	19	can	can	AUX
easat-1672	99	20	provide	provide	VERB
easat-1672	99	21	comprehensive	comprehensive	ADJ
easat-1672	99	22	and	and	CCONJ
easat-1672	99	23	integrated	integrated	ADJ
easat-1672	99	24	reports	report	NOUN
easat-1672	99	25	on	on	ADP
easat-1672	99	26	global	global	ADJ
easat-1672	99	27	warming	warming	NOUN
easat-1672	99	28	that	that	PRON
easat-1672	99	29	contribute	contribute	VERB
easat-1672	99	30	to	to	ADP
easat-1672	99	31	a	a	DET
easat-1672	99	32	deeper	deep	ADJ
easat-1672	99	33	understanding	understanding	NOUN
easat-1672	99	34	of	of	ADP
easat-1672	99	35	its	its	PRON
easat-1672	99	36	effects	effect	NOUN
easat-1672	99	37	and	and	CCONJ
easat-1672	99	38	direct	direct	ADJ
easat-1672	99	39	efforts	effort	NOUN
easat-1672	99	40	towards	towards	ADP
easat-1672	99	41	adaptation	adaptation	NOUN
easat-1672	99	42	,	,	PUNCT
easat-1672	99	43	mitigation	mitigation	NOUN
easat-1672	99	44	and	and	CCONJ
easat-1672	99	45	taking	take	VERB
easat-1672	99	46	the	the	DET
easat-1672	99	47	necessary	necessary	ADJ
easat-1672	99	48	measures	measure	NOUN
easat-1672	99	49	to	to	PART
easat-1672	99	50	confront	confront	VERB
easat-1672	99	51	it	it	PRON
easat-1672	99	52	,	,	PUNCT
easat-1672	99	53	as	as	SCONJ
easat-1672	99	54	the	the	DET
easat-1672	99	55	requirements	requirement	NOUN
easat-1672	99	56	of	of	ADP
easat-1672	99	57	international	international	ADJ
easat-1672	99	58	auditing	auditing	NOUN
easat-1672	99	59	standard	standard	NOUN
easat-1672	99	60	3410	3410	NUM
easat-1672	99	61	(	(	PUNCT
easat-1672	99	62	assurance	assurance	NOUN
easat-1672	99	63	engagements	engagement	NOUN
easat-1672	99	64	on	on	ADP
easat-1672	99	65	greenhouse	greenhouse	NOUN
easat-1672	99	66	gas	gas	NOUN
easat-1672	99	67	statements	statement	NOUN
easat-1672	99	68	)	)	PUNCT
easat-1672	99	69	will	will	AUX
easat-1672	99	70	be	be	AUX
easat-1672	99	71	addressed	address	VERB
easat-1672	99	72	in	in	ADP
easat-1672	99	73	the	the	DET
easat-1672	99	74	next	next	ADJ
easat-1672	99	75	section	section	NOUN
easat-1672	99	76	.	.	PUNCT
easat-1672	100	1	1.9	1.9	NUM
easat-1672	100	2	.	.	PUNCT
easat-1672	101	1	second	second	ADJ
easat-1672	101	2	:	:	PUNCT
easat-1672	101	3	international	international	ADJ
easat-1672	101	4	auditing	auditing	NOUN
easat-1672	101	5	standard	standard	NOUN
easat-1672	101	6	3410	3410	NUM
easat-1672	101	7	(	(	PUNCT
easat-1672	101	8	isa	isa	PROPN
easat-1672	101	9	3410	3410	NUM
easat-1672	101	10	)	)	PUNCT
easat-1672	102	1	recognizing	recognize	VERB
easat-1672	102	2	the	the	DET
easat-1672	102	3	relationship	relationship	NOUN
easat-1672	102	4	between	between	ADP
easat-1672	102	5	greenhouse	greenhouse	NOUN
easat-1672	102	6	gas	gas	NOUN
easat-1672	102	7	emissions	emission	NOUN
easat-1672	102	8	and	and	CCONJ
easat-1672	102	9	climate	climate	NOUN
easat-1672	102	10	change	change	NOUN
easat-1672	102	11	,	,	PUNCT
easat-1672	102	12	many	many	ADJ
easat-1672	102	13	facilities	facility	NOUN
easat-1672	102	14	measure	measure	VERB
easat-1672	102	15	greenhouse	greenhouse	NOUN
easat-1672	102	16	gas	gas	NOUN
easat-1672	102	17	emissions	emission	NOUN
easat-1672	102	18	for	for	ADP
easat-1672	102	19	internal	internal	ADJ
easat-1672	102	20	management	management	NOUN
easat-1672	102	21	purposes	purpose	NOUN
easat-1672	102	22	,	,	PUNCT
easat-1672	102	23	and	and	CCONJ
easat-1672	102	24	many	many	ADJ
easat-1672	102	25	also	also	ADV
easat-1672	102	26	prepare	prepare	VERB
easat-1672	102	27	a	a	DET
easat-1672	102	28	greenhouse	greenhouse	NOUN
easat-1672	102	29	gas	gas	NOUN
easat-1672	102	30	inventory	inventory	NOUN
easat-1672	102	31	1	1	NUM
easat-1672	102	32	.	.	PUNCT
easat-1672	103	1	as	as	ADP
easat-1672	103	2	part	part	NOUN
easat-1672	103	3	of	of	ADP
easat-1672	103	4	the	the	DET
easat-1672	103	5	regulatory	regulatory	ADJ
easat-1672	103	6	disclosure	disclosure	NOUN
easat-1672	103	7	system	system	NOUN
easat-1672	103	8	and	and	CCONJ
easat-1672	103	9	also	also	ADV
easat-1672	103	10	2	2	NUM
easat-1672	103	11	.	.	PUNCT
easat-1672	104	1	as	as	ADP
easat-1672	104	2	part	part	NOUN
easat-1672	104	3	from	from	ADP
easat-1672	104	4	the	the	DET
easat-1672	104	5	emissions	emission	NOUN
easat-1672	104	6	trading	trading	NOUN
easat-1672	104	7	scheme	scheme	NOUN
easat-1672	104	8	and	and	CCONJ
easat-1672	104	9	also	also	ADV
easat-1672	104	10	3	3	NUM
easat-1672	104	11	.	.	X
easat-1672	105	1	for	for	ADP
easat-1672	105	2	optional	optional	ADJ
easat-1672	105	3	information	information	NOUN
easat-1672	105	4	for	for	ADP
easat-1672	105	5	investors	investor	NOUN
easat-1672	105	6	and	and	CCONJ
easat-1672	105	7	others	other	NOUN
easat-1672	105	8	,	,	PUNCT
easat-1672	105	9	optional	optional	ADJ
easat-1672	105	10	disclosures	disclosure	NOUN
easat-1672	105	11	may	may	AUX
easat-1672	105	12	be	be	AUX
easat-1672	105	13	published	publish	VERB
easat-1672	105	14	,	,	PUNCT
easat-1672	105	15	for	for	ADP
easat-1672	105	16	example	example	NOUN
easat-1672	105	17	,	,	PUNCT
easat-1672	105	18	as	as	ADP
easat-1672	105	19	a	a	DET
easat-1672	105	20	separate	separate	ADJ
easat-1672	105	21	document	document	NOUN
easat-1672	105	22	or	or	CCONJ
easat-1672	105	23	included	include	VERB
easat-1672	105	24	as	as	ADP
easat-1672	105	25	part	part	NOUN
easat-1672	105	26	of	of	ADP
easat-1672	105	27	a	a	DET
easat-1672	105	28	larger	large	ADJ
easat-1672	105	29	ongoing	ongoing	ADJ
easat-1672	105	30	report	report	NOUN
easat-1672	105	31	or	or	CCONJ
easat-1672	105	32	annual	annual	ADJ
easat-1672	105	33	report	report	NOUN
easat-1672	105	34	on	on	ADP
easat-1672	105	35	the	the	DET
easat-1672	105	36	unit	unit	NOUN
easat-1672	105	37	or	or	CCONJ
easat-1672	105	38	is	be	AUX
easat-1672	105	39	preparing	prepare	VERB
easat-1672	105	40	to	to	PART
easat-1672	105	41	support	support	VERB
easat-1672	105	42	inclusion	inclusion	NOUN
easat-1672	105	43	in	in	ADP
easat-1672	105	44	the	the	DET
easat-1672	105	45	carbon	carbon	NOUN
easat-1672	105	46	register	register	NOUN
easat-1672	105	47	.	.	PUNCT
easat-1672	106	1	1.10	1.10	NUM
easat-1672	106	2	.	.	PUNCT
easat-1672	106	3	audit	audit	NOUN
easat-1672	106	4	scope	scope	NOUN
easat-1672	106	5	this	this	DET
easat-1672	106	6	standard	standard	ADJ
easat-1672	106	7	addresses	address	NOUN
easat-1672	106	8	assurance	assurance	VERB
easat-1672	106	9	obligations	obligation	NOUN
easat-1672	106	10	for	for	ADP
easat-1672	106	11	reporting	report	VERB
easat-1672	106	12	ghg	ghg	PROPN
easat-1672	106	13	inventory	inventory	NOUN
easat-1672	106	14	where	where	SCONJ
easat-1672	106	15	the	the	DET
easat-1672	106	16	accountant	accountant	NOUN
easat-1672	106	17	’s	’s	PART
easat-1672	106	18	conclusion	conclusion	NOUN
easat-1672	106	19	on	on	ADP
easat-1672	106	20	the	the	DET
easat-1672	106	21	assurance	assurance	NOUN
easat-1672	106	22	engagement	engagement	NOUN
easat-1672	106	23	covers	cover	VERB
easat-1672	106	24	information	information	NOUN
easat-1672	106	25	in	in	ADP
easat-1672	106	26	addition	addition	NOUN
easat-1672	106	27	to	to	ADP
easat-1672	106	28	the	the	DET
easat-1672	106	29	ghg	ghg	PROPN
easat-1672	106	30	statement	statement	NOUN
easat-1672	106	31	,	,	PUNCT
easat-1672	106	32	for	for	ADP
easat-1672	106	33	example	example	NOUN
easat-1672	106	34	when	when	SCONJ
easat-1672	106	35	the	the	DET
easat-1672	106	36	accountant	accountant	NOUN
easat-1672	106	37	uses	use	VERB
easat-1672	106	38	the	the	DET
easat-1672	106	39	report	report	NOUN
easat-1672	106	40	of	of	ADP
easat-1672	106	41	a	a	DET
easat-1672	106	42	sustainability	sustainability	NOUN
easat-1672	106	43	report	report	NOUN
easat-1672	106	44	of	of	ADP
easat-1672	106	45	which	which	PRON
easat-1672	106	46	the	the	DET
easat-1672	106	47	ghg	ghg	PROPN
easat-1672	106	48	statement	statement	NOUN
easat-1672	106	49	is	be	AUX
easat-1672	106	50	only	only	ADV
easat-1672	106	51	part	part	NOUN
easat-1672	106	52	in	in	ADP
easat-1672	106	53	such	such	DET
easat-1672	106	54	an	an	DET
easat-1672	106	55	engagement	engagement	NOUN
easat-1672	106	56	.	.	PUNCT
easat-1672	107	1	cases:(socpa	cases:(socpa	VERB
easat-1672	107	2	:	:	PUNCT
easat-1672	107	3	2022:2	2022:2	NUM
easat-1672	107	4	)	)	PUNCT
easat-1672	107	5	1	1	NUM
easat-1672	107	6	.	.	PUNCT
easat-1672	108	1	this	this	DET
easat-1672	108	2	standard	standard	NOUN
easat-1672	108	3	applies	apply	VERB
easat-1672	108	4	to	to	PART
easat-1672	108	5	assurance	assurance	NOUN
easat-1672	108	6	procedures	procedure	NOUN
easat-1672	108	7	performed	perform	VERB
easat-1672	108	8	in	in	ADP
easat-1672	108	9	relation	relation	NOUN
easat-1672	108	10	to	to	ADP
easat-1672	108	11	the	the	DET
easat-1672	108	12	listing	listing	NOUN
easat-1672	108	13	of	of	ADP
easat-1672	108	14	greenhouse	greenhouse	NOUN
easat-1672	108	15	gases	gas	NOUN
easat-1672	108	16	except	except	SCONJ
easat-1672	108	17	where	where	SCONJ
easat-1672	108	18	the	the	DET
easat-1672	108	19	greenhouse	greenhouse	NOUN
easat-1672	108	20	gas	gas	NOUN
easat-1672	108	21	statements	statement	NOUN
easat-1672	108	22	form	form	VERB
easat-1672	108	23	part	part	NOUN
easat-1672	108	24	of	of	ADP
easat-1672	108	25	comprehensive	comprehensive	ADJ
easat-1672	108	26	information	information	NOUN
easat-1672	108	27	subject	subject	ADJ
easat-1672	108	28	to	to	ADP
easat-1672	108	29	assurance	assurance	NOUN
easat-1672	108	30	2	2	NUM
easat-1672	108	31	.	.	PUNCT
easat-1672	108	32	assurance	assurance	NOUN
easat-1672	108	33	engagement	engagement	NOUN
easat-1672	108	34	standard	standard	PROPN
easat-1672	108	35	no	no	INTJ
easat-1672	108	36	.	.	PUNCT
easat-1672	109	1	(	(	PUNCT
easat-1672	109	2	3410	3410	NUM
easat-1672	109	3	)	)	PUNCT
easat-1672	109	4	applies	apply	VERB
easat-1672	109	5	or	or	CCONJ
easat-1672	109	6	another	another	DET
easat-1672	109	7	assurance	assurance	NOUN
easat-1672	109	8	engagement	engagement	NOUN
easat-1672	109	9	standard	standard	NOUN
easat-1672	109	10	that	that	PRON
easat-1672	109	11	addresses	address	VERB
easat-1672	109	12	a	a	DET
easat-1672	109	13	specific	specific	ADJ
easat-1672	109	14	subject	subject	NOUN
easat-1672	109	15	matter	matter	NOUN
easat-1672	109	16	of	of	ADP
easat-1672	109	17	the	the	DET
easat-1672	109	18	assurance	assurance	NOUN
easat-1672	109	19	procedures	procedure	NOUN
easat-1672	109	20	performed	perform	VERB
easat-1672	109	21	in	in	ADP
easat-1672	109	22	relation	relation	NOUN
easat-1672	109	23	to	to	PART
easat-1672	109	24	relates	relate	VERB
easat-1672	109	25	to	to	ADP
easat-1672	109	26	the	the	DET
easat-1672	109	27	remaining	remain	VERB
easat-1672	109	28	information	information	NOUN
easat-1672	109	29	covered	cover	VERB
easat-1672	109	30	by	by	ADP
easat-1672	109	31	the	the	DET
easat-1672	109	32	accountant	accountant	NOUN
easat-1672	109	33	's	's	PART
easat-1672	109	34	conclusion	conclusion	NOUN
easat-1672	109	35	.	.	PUNCT
easat-1672	110	1	this	this	DET
easat-1672	110	2	standard	standard	NOUN
easat-1672	110	3	does	do	AUX
easat-1672	110	4	not	not	PART
easat-1672	110	5	address	address	VERB
easat-1672	110	6	or	or	CCONJ
easat-1672	110	7	provide	provide	VERB
easat-1672	110	8	specific	specific	ADJ
easat-1672	110	9	guidance	guidance	NOUN
easat-1672	110	10	on	on	ADP
easat-1672	110	11	assurance	assurance	NOUN
easat-1672	110	12	obligations	obligation	NOUN
easat-1672	110	13	to	to	PART
easat-1672	110	14	report	report	VERB
easat-1672	110	15	:	:	PUNCT
easat-1672	110	16	(	(	PUNCT
easat-1672	110	17	noor	noor	PROPN
easat-1672	110	18	hilal	hilal	PROPN
easat-1672	110	19	hussein	hussein	PROPN
easat-1672	110	20	,	,	PUNCT
easat-1672	110	21	2024	2024	NUM
easat-1672	110	22	:	:	PUNCT
easat-1672	110	23	pp120	pp120	PROPN
easat-1672	110	24	-	-	PUNCT
easat-1672	110	25	130	130	NUM
easat-1672	110	26	)	)	PUNCT
easat-1672	110	27	1	1	NUM
easat-1672	110	28	.	.	PUNCT
easat-1672	111	1	emissions	emission	NOUN
easat-1672	111	2	lists	list	VERB
easat-1672	111	3	other	other	ADJ
easat-1672	111	4	than	than	ADP
easat-1672	111	5	greenhouse	greenhouse	NOUN
easat-1672	111	6	gas	gas	NOUN
easat-1672	111	7	emissions	emission	NOUN
easat-1672	111	8	lists	list	NOUN
easat-1672	111	9	such	such	ADJ
easat-1672	111	10	as	as	ADP
easat-1672	111	11	nitrogen	nitrogen	NOUN
easat-1672	111	12	oxides	oxide	NOUN
easat-1672	111	13	(	(	PUNCT
easat-1672	111	14	nox	nox	NOUN
easat-1672	111	15	)	)	PUNCT
easat-1672	111	16	and	and	CCONJ
easat-1672	111	17	sulphur	sulphur	NOUN
easat-1672	111	18	oxides	oxide	NOUN
easat-1672	111	19	(	(	PUNCT
easat-1672	111	20	so2	so2	NOUN
easat-1672	111	21	)	)	PUNCT
easat-1672	111	22	,	,	PUNCT
easat-1672	111	23	however	however	ADV
easat-1672	111	24	this	this	DET
easat-1672	111	25	standard	standard	NOUN
easat-1672	111	26	also	also	ADV
easat-1672	111	27	provides	provide	VERB
easat-1672	111	28	guidance	guidance	NOUN
easat-1672	111	29	on	on	ADP
easat-1672	111	30	those	those	DET
easat-1672	111	31	obligations	obligation	NOUN
easat-1672	111	32	.	.	PUNCT
easat-1672	112	1	2	2	X
easat-1672	112	2	.	.	X
easat-1672	112	3	other	other	ADJ
easat-1672	112	4	greenhouse	greenhouse	NOUN
easat-1672	112	5	gas	gas	NOUN
easat-1672	112	6	information	information	NOUN
easat-1672	112	7	such	such	ADJ
easat-1672	112	8	as	as	ADP
easat-1672	112	9	product	product	NOUN
easat-1672	112	10	life	life	NOUN
easat-1672	112	11	cycle	cycle	NOUN
easat-1672	112	12	,	,	PUNCT
easat-1672	112	13	pre	pre	ADJ
easat-1672	112	14	-	-	VERB
easat-1672	112	15	defined	define	VERB
easat-1672	112	16	baseline	baseline	NOUN
easat-1672	112	17	information	information	NOUN
easat-1672	112	18	and	and	CCONJ
easat-1672	112	19	key	key	ADJ
easat-1672	112	20	performance	performance	NOUN
easat-1672	112	21	indicators	indicator	NOUN
easat-1672	112	22	based	base	VERB
easat-1672	112	23	on	on	ADP
easat-1672	112	24	emissions	emission	NOUN
easat-1672	112	25	data	datum	NOUN
easat-1672	112	26	.	.	PUNCT
easat-1672	113	1	(	(	PUNCT
easat-1672	113	2	warren	warren	PROPN
easat-1672	113	3	,	,	PUNCT
easat-1672	113	4	2018	2018	NUM
easat-1672	113	5	:	:	PUNCT
easat-1672	113	6	pp400	pp400	NOUN
easat-1672	113	7	-	-	PUNCT
easat-1672	113	8	427	427	NUM
easat-1672	113	9	)	)	PUNCT
easat-1672	113	10	3	3	NUM
easat-1672	113	11	.	.	PUNCT
easat-1672	113	12	tools	tool	NOUN
easat-1672	113	13	,	,	PUNCT
easat-1672	113	14	processes	process	NOUN
easat-1672	113	15	or	or	CCONJ
easat-1672	113	16	mechanisms	mechanism	NOUN
easat-1672	113	17	such	such	ADJ
easat-1672	113	18	as	as	ADP
easat-1672	113	19	offset	offset	VERB
easat-1672	113	20	projects	project	NOUN
easat-1672	113	21	used	use	VERB
easat-1672	113	22	by	by	ADP
easat-1672	113	23	other	other	ADJ
easat-1672	113	24	facilities	facility	NOUN
easat-1672	113	25	to	to	PART
easat-1672	113	26	reduce	reduce	VERB
easat-1672	113	27	emissions	emission	NOUN
easat-1672	113	28	(	(	PUNCT
easat-1672	113	29	maroun	maroun	INTJ
easat-1672	113	30	,	,	PUNCT
easat-1672	113	31	2017	2017	NUM
easat-1672	113	32	:	:	PUNCT
easat-1672	113	33	pp329	pp329	VERB
easat-1672	113	34	-	-	PUNCT
easat-1672	113	35	346	346	NUM
easat-1672	113	36	)	)	PUNCT
easat-1672	113	37	however	however	ADV
easat-1672	113	38	,	,	PUNCT
easat-1672	113	39	when	when	SCONJ
easat-1672	113	40	the	the	DET
easat-1672	113	41	list	list	NOUN
easat-1672	113	42	of	of	ADP
easat-1672	113	43	greenhouse	greenhouse	NOUN
easat-1672	113	44	gases	gas	NOUN
easat-1672	113	45	includes	include	VERB
easat-1672	113	46	emission	emission	NOUN
easat-1672	113	47	reductions	reduction	NOUN
easat-1672	113	48	that	that	PRON
easat-1672	113	49	are	be	AUX
easat-1672	113	50	subject	subject	ADJ
easat-1672	113	51	to	to	ADP
easat-1672	113	52	assurance	assurance	NOUN
easat-1672	113	53	,	,	PUNCT
easat-1672	113	54	the	the	DET
easat-1672	113	55	requirements	requirement	NOUN
easat-1672	113	56	of	of	ADP
easat-1672	113	57	this	this	DET
easat-1672	113	58	standard	standard	NOUN
easat-1672	113	59	apply	apply	VERB
easat-1672	113	60	to	to	ADP
easat-1672	113	61	those	those	DET
easat-1672	113	62	emissions	emission	NOUN
easat-1672	113	63	that	that	PRON
easat-1672	113	64	have	have	AUX
easat-1672	113	65	been	be	AUX
easat-1672	113	66	452	452	NUM
easat-1672	113	67	edelweiss	edelweiss	PROPN
easat-1672	113	68	applied	apply	VERB
easat-1672	113	69	science	science	NOUN
easat-1672	113	70	and	and	CCONJ
easat-1672	113	71	technology	technology	NOUN
easat-1672	113	72	issn	issn	PROPN
easat-1672	113	73	:	:	PUNCT
easat-1672	113	74	2576	2576	NUM
easat-1672	113	75	-	-	SYM
easat-1672	113	76	8484	8484	NUM
easat-1672	113	77	vol	vol	NOUN
easat-1672	113	78	.	.	PROPN
easat-1672	114	1	8	8	NUM
easat-1672	114	2	,	,	PUNCT
easat-1672	114	3	no	no	INTJ
easat-1672	114	4	.	.	NOUN
easat-1672	115	1	3	3	NUM
easat-1672	115	2	:	:	SYM
easat-1672	115	3	446	446	NUM
easat-1672	115	4	-	-	SYM
easat-1672	115	5	475	475	NUM
easat-1672	115	6	,	,	PUNCT
easat-1672	115	7	2024	2024	NUM
easat-1672	115	8	doi	doi	NOUN
easat-1672	115	9	:	:	PUNCT
easat-1672	115	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	115	11	©	©	NOUN
easat-1672	115	12	2024	2024	NUM
easat-1672	115	13	by	by	ADP
easat-1672	115	14	the	the	DET
easat-1672	115	15	authors	author	NOUN
easat-1672	115	16	;	;	PUNCT
easat-1672	115	17	licensee	licensee	PROPN
easat-1672	115	18	learning	learning	NOUN
easat-1672	115	19	gate	gate	NOUN
easat-1672	115	20	reduced	reduce	VERB
easat-1672	115	21	accordingly	accordingly	ADV
easat-1672	115	22	.	.	PUNCT
easat-1672	116	1	the	the	DET
easat-1672	116	2	assurance	assurance	NOUN
easat-1672	116	3	engagement	engagement	NOUN
easat-1672	116	4	framework	framework	NOUN
easat-1672	116	5	indicated	indicate	VERB
easat-1672	116	6	that	that	SCONJ
easat-1672	116	7	an	an	DET
easat-1672	116	8	assurance	assurance	NOUN
easat-1672	116	9	engagement	engagement	NOUN
easat-1672	116	10	could	could	AUX
easat-1672	116	11	be	be	AUX
easat-1672	116	12	an	an	DET
easat-1672	116	13	assurance	assurance	NOUN
easat-1672	116	14	-	-	PUNCT
easat-1672	116	15	based	base	VERB
easat-1672	116	16	engagement	engagement	NOUN
easat-1672	116	17	or	or	CCONJ
easat-1672	116	18	a	a	DET
easat-1672	116	19	direct	direct	ADJ
easat-1672	116	20	reporting	reporting	NOUN
easat-1672	116	21	engagement	engagement	NOUN
easat-1672	116	22	.	.	PUNCT
easat-1672	117	1	this	this	DET
easat-1672	117	2	standard	standard	ADJ
easat-1672	117	3	addresses	address	NOUN
easat-1672	117	4	engagements	engagement	NOUN
easat-1672	117	5	based	base	VERB
easat-1672	117	6	on	on	ADP
easat-1672	117	7	assurance	assurance	NOUN
easat-1672	117	8	-	-	PUNCT
easat-1672	117	9	based	base	VERB
easat-1672	117	10	engagements	engagement	NOUN
easat-1672	117	11	only	only	ADV
easat-1672	117	12	.	.	PUNCT
easat-1672	118	1	(	(	PUNCT
easat-1672	118	2	socpa	socpa	VERB
easat-1672	118	3	,	,	PUNCT
easat-1672	118	4	2022:2	2022:2	NOUN
easat-1672	118	5	-	-	SYM
easat-1672	118	6	11	11	NUM
easat-1672	118	7	)	)	PUNCT
easat-1672	118	8	the	the	DET
easat-1672	118	9	researcher	researcher	NOUN
easat-1672	118	10	believes	believe	VERB
easat-1672	118	11	that	that	SCONJ
easat-1672	118	12	the	the	DET
easat-1672	118	13	international	international	ADJ
easat-1672	118	14	standard	standard	NOUN
easat-1672	118	15	on	on	ADP
easat-1672	118	16	auditing	audit	VERB
easat-1672	118	17	3410	3410	NUM
easat-1672	118	18	applies	apply	VERB
easat-1672	118	19	to	to	ADP
easat-1672	118	20	the	the	DET
easat-1672	118	21	assurance	assurance	NOUN
easat-1672	118	22	procedures	procedure	NOUN
easat-1672	118	23	related	relate	VERB
easat-1672	118	24	to	to	ADP
easat-1672	118	25	the	the	DET
easat-1672	118	26	inclusion	inclusion	NOUN
easat-1672	118	27	of	of	ADP
easat-1672	118	28	greenhouse	greenhouse	NOUN
easat-1672	118	29	gases	gas	NOUN
easat-1672	118	30	,	,	PUNCT
easat-1672	118	31	except	except	SCONJ
easat-1672	118	32	in	in	ADP
easat-1672	118	33	cases	case	NOUN
easat-1672	118	34	where	where	SCONJ
easat-1672	118	35	the	the	DET
easat-1672	118	36	greenhouse	greenhouse	NOUN
easat-1672	118	37	gas	gas	NOUN
easat-1672	118	38	statements	statement	NOUN
easat-1672	118	39	are	be	AUX
easat-1672	118	40	part	part	NOUN
easat-1672	118	41	of	of	ADP
easat-1672	118	42	comprehensive	comprehensive	ADJ
easat-1672	118	43	information	information	NOUN
easat-1672	118	44	subject	subject	ADJ
easat-1672	118	45	to	to	ADP
easat-1672	118	46	assurance	assurance	NOUN
easat-1672	118	47	.	.	PUNCT
easat-1672	119	1	this	this	DET
easat-1672	119	2	standard	standard	NOUN
easat-1672	119	3	also	also	ADV
easat-1672	119	4	applies	apply	VERB
easat-1672	119	5	to	to	ADP
easat-1672	119	6	the	the	DET
easat-1672	119	7	assurance	assurance	NOUN
easat-1672	119	8	procedures	procedure	NOUN
easat-1672	119	9	related	relate	VERB
easat-1672	119	10	to	to	ADP
easat-1672	119	11	the	the	DET
easat-1672	119	12	remaining	remain	VERB
easat-1672	119	13	information	information	NOUN
easat-1672	119	14	covered	cover	VERB
easat-1672	119	15	by	by	ADP
easat-1672	119	16	the	the	DET
easat-1672	119	17	accountant	accountant	NOUN
easat-1672	119	18	’s	’s	PART
easat-1672	119	19	conclusion	conclusion	NOUN
easat-1672	119	20	(	(	PUNCT
easat-1672	119	21	muna	muna	PROPN
easat-1672	119	22	jabbar	jabbar	PROPN
easat-1672	119	23	,	,	PUNCT
easat-1672	119	24	2024	2024	NUM
easat-1672	119	25	:	:	PUNCT
easat-1672	119	26	pp115	pp115	PROPN
easat-1672	119	27	)	)	PUNCT
easat-1672	119	28	.	.	PUNCT
easat-1672	120	1	however	however	ADV
easat-1672	120	2	,	,	PUNCT
easat-1672	120	3	the	the	DET
easat-1672	120	4	standard	standard	NOUN
easat-1672	120	5	does	do	AUX
easat-1672	120	6	not	not	PART
easat-1672	120	7	address	address	VERB
easat-1672	120	8	or	or	CCONJ
easat-1672	120	9	provide	provide	VERB
easat-1672	120	10	specific	specific	ADJ
easat-1672	120	11	guidance	guidance	NOUN
easat-1672	120	12	on	on	ADP
easat-1672	120	13	the	the	DET
easat-1672	120	14	assurance	assurance	NOUN
easat-1672	120	15	obligations	obligation	NOUN
easat-1672	120	16	for	for	ADP
easat-1672	120	17	reporting	report	VERB
easat-1672	120	18	non	non	ADJ
easat-1672	120	19	-	-	ADJ
easat-1672	120	20	greenhouse	greenhouse	ADJ
easat-1672	120	21	gas	gas	NOUN
easat-1672	120	22	emissions	emission	NOUN
easat-1672	120	23	statements	statement	NOUN
easat-1672	120	24	such	such	ADJ
easat-1672	120	25	as	as	ADP
easat-1672	120	26	nitrogen	nitrogen	NOUN
easat-1672	120	27	oxides	oxide	NOUN
easat-1672	120	28	and	and	CCONJ
easat-1672	120	29	sulfur	sulfur	NOUN
easat-1672	120	30	oxides	oxide	NOUN
easat-1672	120	31	.	.	PUNCT
easat-1672	121	1	procedures	procedure	NOUN
easat-1672	121	2	for	for	ADP
easat-1672	121	3	reasonable	reasonable	ADJ
easat-1672	121	4	assurance	assurance	NOUN
easat-1672	121	5	and	and	CCONJ
easat-1672	121	6	limited	limited	ADJ
easat-1672	121	7	assurance	assurance	NOUN
easat-1672	121	8	engagements	engagement	VERB
easat-1672	121	9	the	the	DET
easat-1672	121	10	standard	standard	NOUN
easat-1672	121	11	on	on	ADP
easat-1672	121	12	assurance	assurance	NOUN
easat-1672	121	13	engagements	engagement	NOUN
easat-1672	121	14	(	(	PUNCT
easat-1672	121	15	3410	3410	NUM
easat-1672	121	16	)	)	PUNCT
easat-1672	121	17	states	state	VERB
easat-1672	121	18	that	that	SCONJ
easat-1672	121	19	an	an	DET
easat-1672	121	20	assurance	assurance	NOUN
easat-1672	121	21	engagement	engagement	NOUN
easat-1672	121	22	is	be	AUX
easat-1672	121	23	either	either	CCONJ
easat-1672	121	24	a	a	DET
easat-1672	121	25	reasonable	reasonable	ADJ
easat-1672	121	26	assurance	assurance	NOUN
easat-1672	121	27	engagement	engagement	NOUN
easat-1672	121	28	or	or	CCONJ
easat-1672	121	29	a	a	DET
easat-1672	121	30	limited	limited	ADJ
easat-1672	121	31	assurance	assurance	NOUN
easat-1672	121	32	engagement	engagement	NOUN
easat-1672	121	33	.	.	PUNCT
easat-1672	122	1	this	this	DET
easat-1672	122	2	standard	standard	ADJ
easat-1672	122	3	addresses	address	NOUN
easat-1672	122	4	both	both	PRON
easat-1672	122	5	reasonable	reasonable	ADJ
easat-1672	122	6	assurance	assurance	NOUN
easat-1672	122	7	and	and	CCONJ
easat-1672	122	8	limited	limited	ADJ
easat-1672	122	9	assurance	assurance	NOUN
easat-1672	122	10	engagements	engagement	NOUN
easat-1672	122	11	.	.	PUNCT
easat-1672	123	1	(	(	PUNCT
easat-1672	123	2	socpa	socpa	VERB
easat-1672	123	3	,	,	PUNCT
easat-1672	123	4	2022:16	2022:16	NOUN
easat-1672	123	5	)	)	PUNCT
easat-1672	123	6	in	in	ADP
easat-1672	123	7	both	both	CCONJ
easat-1672	123	8	a	a	DET
easat-1672	123	9	reasonable	reasonable	ADJ
easat-1672	123	10	assurance	assurance	NOUN
easat-1672	123	11	engagement	engagement	NOUN
easat-1672	123	12	and	and	CCONJ
easat-1672	123	13	a	a	DET
easat-1672	123	14	limited	limited	ADJ
easat-1672	123	15	assurance	assurance	NOUN
easat-1672	123	16	engagement	engagement	NOUN
easat-1672	123	17	to	to	PART
easat-1672	123	18	acknowledge	acknowledge	VERB
easat-1672	123	19	ghgs	ghgs	PROPN
easat-1672	123	20	,	,	PUNCT
easat-1672	123	21	the	the	DET
easat-1672	123	22	accountant	accountant	NOUN
easat-1672	123	23	selects	select	VERB
easat-1672	123	24	a	a	DET
easat-1672	123	25	set	set	NOUN
easat-1672	123	26	of	of	ADP
easat-1672	123	27	assurance	assurance	NOUN
easat-1672	123	28	procedures	procedure	NOUN
easat-1672	123	29	,	,	PUNCT
easat-1672	123	30	including	include	VERB
easat-1672	123	31	a	a	DET
easat-1672	123	32	combination	combination	NOUN
easat-1672	123	33	of	of	ADP
easat-1672	123	34	verification	verification	NOUN
easat-1672	123	35	,	,	PUNCT
easat-1672	123	36	confirmatory	confirmatory	NOUN
easat-1672	123	37	observation	observation	NOUN
easat-1672	123	38	,	,	PUNCT
easat-1672	123	39	calculation	calculation	NOUN
easat-1672	123	40	iteration	iteration	NOUN
easat-1672	123	41	,	,	PUNCT
easat-1672	123	42	repetition	repetition	NOUN
easat-1672	123	43	,	,	PUNCT
easat-1672	123	44	analytical	analytical	ADJ
easat-1672	123	45	procedures	procedure	NOUN
easat-1672	123	46	,	,	PUNCT
easat-1672	123	47	and	and	CCONJ
easat-1672	123	48	consultations	consultation	NOUN
easat-1672	123	49	.	.	PUNCT
easat-1672	124	1	determining	determine	VERB
easat-1672	124	2	which	which	PRON
easat-1672	124	3	assurance	assurance	NOUN
easat-1672	124	4	procedures	procedure	NOUN
easat-1672	124	5	to	to	PART
easat-1672	124	6	apply	apply	VERB
easat-1672	124	7	to	to	ADP
easat-1672	124	8	a	a	DET
easat-1672	124	9	particular	particular	ADJ
easat-1672	124	10	engagement	engagement	NOUN
easat-1672	124	11	is	be	AUX
easat-1672	124	12	a	a	DET
easat-1672	124	13	matter	matter	NOUN
easat-1672	124	14	of	of	ADP
easat-1672	124	15	professional	professional	ADJ
easat-1672	124	16	judgment	judgment	NOUN
easat-1672	124	17	.	.	PUNCT
easat-1672	125	1	because	because	SCONJ
easat-1672	125	2	ghgs	ghg	VERB
easat-1672	125	3	cover	cover	VERB
easat-1672	125	4	a	a	DET
easat-1672	125	5	wide	wide	ADJ
easat-1672	125	6	range	range	NOUN
easat-1672	125	7	of	of	ADP
easat-1672	125	8	circumstances	circumstance	NOUN
easat-1672	125	9	,	,	PUNCT
easat-1672	125	10	the	the	DET
easat-1672	125	11	nature	nature	NOUN
easat-1672	125	12	,	,	PUNCT
easat-1672	125	13	timing	timing	NOUN
easat-1672	125	14	,	,	PUNCT
easat-1672	125	15	and	and	CCONJ
easat-1672	125	16	extent	extent	NOUN
easat-1672	125	17	of	of	ADP
easat-1672	125	18	procedures	procedure	NOUN
easat-1672	125	19	are	be	AUX
easat-1672	125	20	likely	likely	ADJ
easat-1672	125	21	to	to	PART
easat-1672	125	22	vary	vary	VERB
easat-1672	125	23	significantly	significantly	ADV
easat-1672	125	24	from	from	ADP
easat-1672	125	25	engagement	engagement	NOUN
easat-1672	125	26	to	to	ADP
easat-1672	125	27	engagement	engagement	NOUN
easat-1672	125	28	(	(	PUNCT
easat-1672	125	29	boritz	boritz	PROPN
easat-1672	125	30	,	,	PUNCT
easat-1672	125	31	j.e	j.e	PROPN
easat-1672	125	32	.	.	PROPN
easat-1672	125	33	,	,	PUNCT
easat-1672	125	34	2020	2020	NUM
easat-1672	125	35	:	:	PUNCT
easat-1672	125	36	15	15	NUM
easat-1672	125	37	-	-	SYM
easat-1672	125	38	40	40	NUM
easat-1672	125	39	)	)	PUNCT
easat-1672	125	40	.	.	PUNCT
easat-1672	126	1	unless	unless	SCONJ
easat-1672	126	2	otherwise	otherwise	ADV
easat-1672	126	3	indicated	indicate	VERB
easat-1672	126	4	,	,	PUNCT
easat-1672	126	5	all	all	DET
easat-1672	126	6	requirements	requirement	NOUN
easat-1672	126	7	of	of	ADP
easat-1672	126	8	this	this	DET
easat-1672	126	9	standard	standard	NOUN
easat-1672	126	10	apply	apply	VERB
easat-1672	126	11	to	to	ADP
easat-1672	126	12	both	both	DET
easat-1672	126	13	reasonable	reasonable	ADJ
easat-1672	126	14	assurance	assurance	NOUN
easat-1672	126	15	engagements	engagement	NOUN
easat-1672	126	16	and	and	CCONJ
easat-1672	126	17	limited	limited	ADJ
easat-1672	126	18	assurance	assurance	NOUN
easat-1672	126	19	engagements	engagement	NOUN
easat-1672	126	20	.	.	PUNCT
easat-1672	127	1	because	because	SCONJ
easat-1672	127	2	the	the	DET
easat-1672	127	3	level	level	NOUN
easat-1672	127	4	of	of	ADP
easat-1672	127	5	integrity	integrity	NOUN
easat-1672	127	6	achieved	achieve	VERB
easat-1672	127	7	in	in	ADP
easat-1672	127	8	a	a	DET
easat-1672	127	9	limited	limited	ADJ
easat-1672	127	10	engagement	engagement	NOUN
easat-1672	127	11	is	be	AUX
easat-1672	127	12	lower	low	ADJ
easat-1672	127	13	than	than	ADP
easat-1672	127	14	in	in	ADP
easat-1672	127	15	a	a	DET
easat-1672	127	16	reasonable	reasonable	ADJ
easat-1672	127	17	engagement	engagement	NOUN
easat-1672	127	18	,	,	PUNCT
easat-1672	127	19	the	the	DET
easat-1672	127	20	procedures	procedure	NOUN
easat-1672	127	21	that	that	PRON
easat-1672	127	22	the	the	DET
easat-1672	127	23	accountant	accountant	NOUN
easat-1672	127	24	will	will	AUX
easat-1672	127	25	perform	perform	VERB
easat-1672	127	26	in	in	ADP
easat-1672	127	27	a	a	DET
easat-1672	127	28	limited	limited	ADJ
easat-1672	127	29	engagement	engagement	NOUN
easat-1672	127	30	will	will	AUX
easat-1672	127	31	differ	differ	VERB
easat-1672	127	32	in	in	ADP
easat-1672	127	33	nature	nature	NOUN
easat-1672	127	34	and	and	CCONJ
easat-1672	127	35	be	be	AUX
easat-1672	127	36	less	less	ADJ
easat-1672	127	37	in	in	ADP
easat-1672	127	38	scope	scope	NOUN
easat-1672	127	39	than	than	ADP
easat-1672	127	40	in	in	ADP
easat-1672	127	41	a	a	DET
easat-1672	127	42	reasonable	reasonable	ADJ
easat-1672	127	43	engagement	engagement	NOUN
easat-1672	127	44	(	(	PUNCT
easat-1672	127	45	fazzini	fazzini	PROPN
easat-1672	127	46	,	,	PUNCT
easat-1672	127	47	m	m	PROPN
easat-1672	127	48	,	,	PUNCT
easat-1672	127	49	2016	2016	NUM
easat-1672	127	50	:	:	PUNCT
easat-1672	127	51	46	46	NUM
easat-1672	127	52	)	)	PUNCT
easat-1672	127	53	.	.	PUNCT
easat-1672	128	1	the	the	DET
easat-1672	128	2	requirements	requirement	NOUN
easat-1672	128	3	that	that	PRON
easat-1672	128	4	apply	apply	VERB
easat-1672	128	5	to	to	ADP
easat-1672	128	6	one	one	NUM
easat-1672	128	7	type	type	NOUN
easat-1672	128	8	of	of	ADP
easat-1672	128	9	engagement	engagement	NOUN
easat-1672	128	10	or	or	CCONJ
easat-1672	128	11	another	another	PRON
easat-1672	128	12	are	be	AUX
easat-1672	128	13	shown	show	VERB
easat-1672	128	14	vertically	vertically	ADV
easat-1672	128	15	with	with	ADP
easat-1672	128	16	the	the	DET
easat-1672	128	17	letter	letter	NOUN
easat-1672	128	18	“	"	PUNCT
easat-1672	128	19	d	d	NOUN
easat-1672	128	20	”	"	PUNCT
easat-1672	128	21	(	(	PUNCT
easat-1672	128	22	limited	limited	ADJ
easat-1672	128	23	assurance	assurance	NOUN
easat-1672	128	24	)	)	PUNCT
easat-1672	128	25	or	or	CCONJ
easat-1672	128	26	“	"	PUNCT
easat-1672	128	27	l	l	NOUN
easat-1672	128	28	”	"	PUNCT
easat-1672	128	29	(	(	PUNCT
easat-1672	128	30	reasonable	reasonable	ADJ
easat-1672	128	31	assurance	assurance	NOUN
easat-1672	128	32	)	)	PUNCT
easat-1672	128	33	after	after	ADP
easat-1672	128	34	the	the	DET
easat-1672	128	35	paragraph	paragraph	NOUN
easat-1672	128	36	number	number	NOUN
easat-1672	128	37	.	.	PUNCT
easat-1672	129	1	although	although	SCONJ
easat-1672	129	2	some	some	DET
easat-1672	129	3	procedures	procedure	NOUN
easat-1672	129	4	are	be	AUX
easat-1672	129	5	required	require	VERB
easat-1672	129	6	only	only	ADV
easat-1672	129	7	for	for	ADP
easat-1672	129	8	reasonable	reasonable	ADJ
easat-1672	129	9	assurance	assurance	NOUN
easat-1672	129	10	engagements	engagement	NOUN
easat-1672	129	11	,	,	PUNCT
easat-1672	129	12	they	they	PRON
easat-1672	129	13	may	may	AUX
easat-1672	129	14	be	be	AUX
easat-1672	129	15	appropriate	appropriate	ADJ
easat-1672	129	16	in	in	ADP
easat-1672	129	17	some	some	DET
easat-1672	129	18	limited	limited	ADJ
easat-1672	129	19	assurance	assurance	NOUN
easat-1672	129	20	engagements	engagement	NOUN
easat-1672	129	21	that	that	PRON
easat-1672	129	22	identify	identify	VERB
easat-1672	129	23	the	the	DET
easat-1672	129	24	main	main	ADJ
easat-1672	129	25	differences	difference	NOUN
easat-1672	129	26	between	between	ADP
easat-1672	129	27	the	the	DET
easat-1672	129	28	additional	additional	ADJ
easat-1672	129	29	procedures	procedure	NOUN
easat-1672	129	30	that	that	PRON
easat-1672	129	31	the	the	DET
easat-1672	129	32	accountant	accountant	NOUN
easat-1672	129	33	takes	take	VERB
easat-1672	129	34	for	for	ADP
easat-1672	129	35	reasonable	reasonable	ADJ
easat-1672	129	36	assurance	assurance	NOUN
easat-1672	129	37	engagements	engagement	NOUN
easat-1672	129	38	and	and	CCONJ
easat-1672	129	39	limited	limited	ADJ
easat-1672	129	40	assurance	assurance	NOUN
easat-1672	129	41	in	in	ADP
easat-1672	129	42	relation	relation	NOUN
easat-1672	129	43	to	to	ADP
easat-1672	129	44	existing	exist	VERB
easat-1672	129	45	global	global	ADJ
easat-1672	129	46	warming	warming	NOUN
easat-1672	129	47	.	.	PUNCT
easat-1672	130	1	(	(	PUNCT
easat-1672	130	2	socpa	socpa	VERB
easat-1672	130	3	,	,	PUNCT
easat-1672	130	4	2022:18	2022:18	NUM
easat-1672	130	5	)	)	PUNCT
easat-1672	131	1	the	the	DET
easat-1672	131	2	researcher	researcher	NOUN
easat-1672	131	3	believes	believe	VERB
easat-1672	131	4	that	that	SCONJ
easat-1672	131	5	standard	standard	ADJ
easat-1672	131	6	3410	3410	NUM
easat-1672	131	7	specifies	specifie	NOUN
easat-1672	131	8	that	that	PRON
easat-1672	131	9	the	the	DET
easat-1672	131	10	assurance	assurance	NOUN
easat-1672	131	11	engagement	engagement	NOUN
easat-1672	131	12	can	can	AUX
easat-1672	131	13	be	be	AUX
easat-1672	131	14	either	either	CCONJ
easat-1672	131	15	a	a	DET
easat-1672	131	16	reasonable	reasonable	ADJ
easat-1672	131	17	assurance	assurance	NOUN
easat-1672	131	18	engagement	engagement	NOUN
easat-1672	131	19	or	or	CCONJ
easat-1672	131	20	a	a	DET
easat-1672	131	21	limited	limited	ADJ
easat-1672	131	22	assurance	assurance	NOUN
easat-1672	131	23	engagement	engagement	NOUN
easat-1672	131	24	.	.	PUNCT
easat-1672	132	1	the	the	DET
easat-1672	132	2	standard	standard	ADJ
easat-1672	132	3	deals	deal	NOUN
easat-1672	132	4	with	with	ADP
easat-1672	132	5	the	the	DET
easat-1672	132	6	details	detail	NOUN
easat-1672	132	7	of	of	ADP
easat-1672	132	8	both	both	PRON
easat-1672	132	9	reasonable	reasonable	ADJ
easat-1672	132	10	assurance	assurance	NOUN
easat-1672	132	11	and	and	CCONJ
easat-1672	132	12	limited	limited	ADJ
easat-1672	132	13	assurance	assurance	NOUN
easat-1672	132	14	engagements	engagement	NOUN
easat-1672	132	15	,	,	PUNCT
easat-1672	132	16	as	as	SCONJ
easat-1672	132	17	we	we	PRON
easat-1672	132	18	find	find	VERB
easat-1672	132	19	that	that	SCONJ
easat-1672	132	20	in	in	ADP
easat-1672	132	21	both	both	CCONJ
easat-1672	132	22	the	the	DET
easat-1672	132	23	reasonable	reasonable	ADJ
easat-1672	132	24	assurance	assurance	NOUN
easat-1672	132	25	engagement	engagement	NOUN
easat-1672	132	26	and	and	CCONJ
easat-1672	132	27	the	the	DET
easat-1672	132	28	limited	limited	ADJ
easat-1672	132	29	assurance	assurance	NOUN
easat-1672	132	30	engagement	engagement	NOUN
easat-1672	132	31	for	for	ADP
easat-1672	132	32	the	the	DET
easat-1672	132	33	declaration	declaration	NOUN
easat-1672	132	34	of	of	ADP
easat-1672	132	35	greenhouse	greenhouse	NOUN
easat-1672	132	36	gases	gas	NOUN
easat-1672	132	37	,	,	PUNCT
easat-1672	132	38	the	the	DET
easat-1672	132	39	accountant	accountant	NOUN
easat-1672	132	40	chooses	choose	VERB
easat-1672	132	41	a	a	DET
easat-1672	132	42	set	set	NOUN
easat-1672	132	43	of	of	ADP
easat-1672	132	44	assurance	assurance	NOUN
easat-1672	132	45	procedures	procedure	NOUN
easat-1672	132	46	,	,	PUNCT
easat-1672	132	47	including	include	VERB
easat-1672	132	48	a	a	DET
easat-1672	132	49	set	set	NOUN
easat-1672	132	50	of	of	ADP
easat-1672	132	51	verification	verification	NOUN
easat-1672	132	52	,	,	PUNCT
easat-1672	132	53	observation	observation	NOUN
easat-1672	132	54	,	,	PUNCT
easat-1672	132	55	confirmation	confirmation	NOUN
easat-1672	132	56	,	,	PUNCT
easat-1672	132	57	repetition	repetition	NOUN
easat-1672	132	58	of	of	ADP
easat-1672	132	59	the	the	DET
easat-1672	132	60	calculation	calculation	NOUN
easat-1672	132	61	,	,	PUNCT
easat-1672	132	62	repetition	repetition	NOUN
easat-1672	132	63	,	,	PUNCT
easat-1672	132	64	analytical	analytical	ADJ
easat-1672	132	65	procedures	procedure	NOUN
easat-1672	132	66	,	,	PUNCT
easat-1672	132	67	and	and	CCONJ
easat-1672	132	68	consultations	consultation	NOUN
easat-1672	132	69	.	.	PUNCT
easat-1672	133	1	the	the	DET
easat-1672	133	2	requirements	requirement	NOUN
easat-1672	133	3	that	that	PRON
easat-1672	133	4	apply	apply	VERB
easat-1672	133	5	to	to	ADP
easat-1672	133	6	one	one	NUM
easat-1672	133	7	type	type	NOUN
easat-1672	133	8	or	or	CCONJ
easat-1672	133	9	another	another	PRON
easat-1672	133	10	of	of	ADP
easat-1672	133	11	engagements	engagement	NOUN
easat-1672	133	12	are	be	AUX
easat-1672	133	13	displayed	display	VERB
easat-1672	133	14	vertically	vertically	ADV
easat-1672	133	15	with	with	ADP
easat-1672	133	16	the	the	DET
easat-1672	133	17	letter	letter	NOUN
easat-1672	133	18	“	"	PUNCT
easat-1672	133	19	d	d	NOUN
easat-1672	133	20	”	"	PUNCT
easat-1672	133	21	(	(	PUNCT
easat-1672	133	22	limited	limited	ADJ
easat-1672	133	23	assurance	assurance	NOUN
easat-1672	133	24	)	)	PUNCT
easat-1672	133	25	or	or	CCONJ
easat-1672	133	26	“	"	PUNCT
easat-1672	133	27	l	l	NOUN
easat-1672	133	28	”	"	PUNCT
easat-1672	133	29	(	(	PUNCT
easat-1672	133	30	reasonable	reasonable	ADJ
easat-1672	133	31	assurance	assurance	NOUN
easat-1672	133	32	)	)	PUNCT
easat-1672	133	33	after	after	ADP
easat-1672	133	34	the	the	DET
easat-1672	133	35	paragraph	paragraph	NOUN
easat-1672	133	36	number	number	NOUN
easat-1672	133	37	.	.	PUNCT
easat-1672	134	1	1.11	1.11	NUM
easat-1672	134	2	.	.	PUNCT
easat-1672	135	1	third	third	ADV
easat-1672	135	2	:	:	PUNCT
easat-1672	135	3	the	the	DET
easat-1672	135	4	relationship	relationship	NOUN
easat-1672	135	5	with	with	ADP
easat-1672	135	6	the	the	DET
easat-1672	135	7	assurance	assurance	NOUN
easat-1672	135	8	engagements	engagement	NOUN
easat-1672	135	9	standard	standard	PROPN
easat-1672	135	10	(	(	PUNCT
easat-1672	135	11	3000	3000	NUM
easat-1672	135	12	)	)	PUNCT
easat-1672	135	13	and	and	CCONJ
easat-1672	135	14	other	other	ADJ
easat-1672	135	15	professional	professional	ADJ
easat-1672	135	16	publications	publication	NOUN
easat-1672	135	17	and	and	CCONJ
easat-1672	135	18	other	other	ADJ
easat-1672	135	19	requirements	requirement	NOUN
easat-1672	135	20	the	the	DET
easat-1672	135	21	legal	legal	ADJ
easat-1672	135	22	accountant	accountant	NOUN
easat-1672	135	23	must	must	AUX
easat-1672	135	24	comply	comply	VERB
easat-1672	135	25	with	with	ADP
easat-1672	135	26	the	the	DET
easat-1672	135	27	assurance	assurance	NOUN
easat-1672	135	28	engagement	engagement	NOUN
easat-1672	135	29	standard	standard	NOUN
easat-1672	135	30	(	(	PUNCT
easat-1672	135	31	3410	3410	NUM
easat-1672	135	32	)	)	PUNCT
easat-1672	135	33	and	and	CCONJ
easat-1672	135	34	this	this	DET
easat-1672	135	35	standard	standard	NOUN
easat-1672	135	36	when	when	SCONJ
easat-1672	135	37	performing	perform	VERB
easat-1672	135	38	an	an	DET
easat-1672	135	39	assurance	assurance	NOUN
easat-1672	135	40	engagement	engagement	NOUN
easat-1672	135	41	to	to	PART
easat-1672	135	42	report	report	VERB
easat-1672	135	43	on	on	ADP
easat-1672	135	44	the	the	DET
easat-1672	135	45	greenhouse	greenhouse	NOUN
easat-1672	135	46	gas	gas	NOUN
easat-1672	135	47	statement	statement	NOUN
easat-1672	135	48	of	of	ADP
easat-1672	135	49	a	a	DET
easat-1672	135	50	specific	specific	ADJ
easat-1672	135	51	economic	economic	ADJ
easat-1672	135	52	entity	entity	NOUN
easat-1672	135	53	,	,	PUNCT
easat-1672	135	54	complements	complement	VERB
easat-1672	135	55	this	this	DET
easat-1672	135	56	standard	standard	NOUN
easat-1672	135	57	,	,	PUNCT
easat-1672	135	58	does	do	AUX
easat-1672	135	59	not	not	PART
easat-1672	135	60	replace	replace	VERB
easat-1672	135	61	the	the	DET
easat-1672	135	62	assurance	assurance	NOUN
easat-1672	135	63	engagements	engagement	NOUN
easat-1672	135	64	standard	standard	NOUN
easat-1672	135	65	(	(	PUNCT
easat-1672	135	66	3000	3000	NUM
easat-1672	135	67	)	)	PUNCT
easat-1672	135	68	,	,	PUNCT
easat-1672	135	69	and	and	CCONJ
easat-1672	135	70	expands	expand	VERB
easat-1672	135	71	on	on	ADP
easat-1672	135	72	how	how	SCONJ
easat-1672	135	73	to	to	PART
easat-1672	135	74	apply	apply	VERB
easat-1672	135	75	the	the	DET
easat-1672	135	76	assurance	assurance	NOUN
easat-1672	135	77	engagements	engagement	NOUN
easat-1672	135	78	standard	standard	NOUN
easat-1672	135	79	(	(	PUNCT
easat-1672	135	80	3000	3000	NUM
easat-1672	135	81	)	)	PUNCT
easat-1672	135	82	to	to	ADP
easat-1672	135	83	the	the	DET
easat-1672	135	84	assurance	assurance	NOUN
easat-1672	135	85	engagement	engagement	NOUN
easat-1672	135	86	for	for	ADP
easat-1672	135	87	the	the	DET
easat-1672	135	88	greenhouse	greenhouse	NOUN
easat-1672	135	89	gas	gas	NOUN
easat-1672	135	90	statement	statement	NOUN
easat-1672	135	91	report	report	NOUN
easat-1672	135	92	of	of	ADP
easat-1672	135	93	a	a	DET
easat-1672	135	94	specific	specific	ADJ
easat-1672	135	95	economic	economic	ADJ
easat-1672	135	96	entity	entity	NOUN
easat-1672	135	97	(	(	PUNCT
easat-1672	135	98	socpa	socpa	NOUN
easat-1672	135	99	,	,	PUNCT
easat-1672	135	100	2022:15	2022:15	NOUN
easat-1672	135	101	)	)	PUNCT
easat-1672	135	102	.	.	PUNCT
easat-1672	136	1	compliance	compliance	NOUN
easat-1672	136	2	with	with	ADP
easat-1672	136	3	the	the	DET
easat-1672	136	4	assurance	assurance	NOUN
easat-1672	136	5	engagement	engagement	NOUN
easat-1672	136	6	standard	standard	NOUN
easat-1672	136	7	(	(	PUNCT
easat-1672	136	8	3410	3410	NUM
easat-1672	136	9	)	)	PUNCT
easat-1672	136	10	among	among	ADP
easat-1672	136	11	other	other	ADJ
easat-1672	136	12	things	thing	NOUN
easat-1672	136	13	reflects	reflect	VERB
easat-1672	136	14	compliance	compliance	NOUN
easat-1672	136	15	with	with	ADP
easat-1672	136	16	parts	part	NOUN
easat-1672	136	17	(	(	PUNCT
easat-1672	136	18	a	a	NOUN
easat-1672	136	19	)	)	PUNCT
easat-1672	136	20	and	and	CCONJ
easat-1672	136	21	part	part	NOUN
easat-1672	136	22	(	(	PUNCT
easat-1672	136	23	b	b	NOUN
easat-1672	136	24	)	)	PUNCT
easat-1672	136	25	of	of	ADP
easat-1672	136	26	the	the	DET
easat-1672	136	27	code	code	NOUN
easat-1672	136	28	of	of	ADP
easat-1672	136	29	ethics	ethic	NOUN
easat-1672	136	30	for	for	ADP
easat-1672	136	31	professional	professional	ADJ
easat-1672	136	32	accountants	accountant	NOUN
easat-1672	136	33	issued	issue	VERB
easat-1672	136	34	by	by	ADP
easat-1672	136	35	the	the	DET
easat-1672	136	36	international	international	ADJ
easat-1672	136	37	ethics	ethic	NOUN
easat-1672	136	38	standards	standard	NOUN
easat-1672	136	39	board	board	NOUN
easat-1672	136	40	for	for	ADP
easat-1672	136	41	accountants	accountant	NOUN
easat-1672	136	42	(	(	PUNCT
easat-1672	136	43	ethics	ethic	NOUN
easat-1672	136	44	)	)	PUNCT
easat-1672	136	45	in	in	ADP
easat-1672	136	46	relation	relation	NOUN
easat-1672	136	47	to	to	PART
easat-1672	136	48	assurance	assurance	VERB
easat-1672	136	49	engagements	engagement	NOUN
easat-1672	136	50	or	or	CCONJ
easat-1672	136	51	requirements	requirement	NOUN
easat-1672	136	52	and	and	CCONJ
easat-1672	136	53	other	other	ADJ
easat-1672	136	54	professional	professional	ADJ
easat-1672	136	55	requirements	requirement	NOUN
easat-1672	136	56	or	or	CCONJ
easat-1672	136	57	requirements	requirement	NOUN
easat-1672	136	58	stipulated	stipulate	VERB
easat-1672	136	59	in	in	ADP
easat-1672	136	60	a	a	DET
easat-1672	136	61	law	law	NOUN
easat-1672	136	62	or	or	CCONJ
easat-1672	136	63	regulation	regulation	NOUN
easat-1672	136	64	that	that	PRON
easat-1672	136	65	are	be	AUX
easat-1672	136	66	at	at	ADP
easat-1672	136	67	least	least	ADJ
easat-1672	136	68	equivalent	equivalent	ADJ
easat-1672	136	69	to	to	ADP
easat-1672	136	70	the	the	DET
easat-1672	136	71	requirements	requirement	NOUN
easat-1672	136	72	of	of	ADP
easat-1672	136	73	part	part	NOUN
easat-1672	136	74	a	a	PRON
easat-1672	136	75	and	and	CCONJ
easat-1672	136	76	part	part	NOUN
easat-1672	136	77	b	b	NOUN
easat-1672	136	78	and	and	CCONJ
easat-1672	136	79	also	also	ADV
easat-1672	136	80	requires	require	VERB
easat-1672	136	81	that	that	SCONJ
easat-1672	136	82	the	the	DET
easat-1672	136	83	engagement	engagement	NOUN
easat-1672	136	84	453	453	NUM
easat-1672	136	85	edelweiss	edelweiss	PROPN
easat-1672	136	86	applied	apply	VERB
easat-1672	136	87	science	science	NOUN
easat-1672	136	88	and	and	CCONJ
easat-1672	136	89	technology	technology	NOUN
easat-1672	136	90	issn	issn	PROPN
easat-1672	136	91	:	:	PUNCT
easat-1672	136	92	2576	2576	NUM
easat-1672	136	93	-	-	SYM
easat-1672	136	94	8484	8484	NUM
easat-1672	136	95	vol	vol	NOUN
easat-1672	136	96	.	.	PROPN
easat-1672	136	97	8	8	NUM
easat-1672	136	98	,	,	PUNCT
easat-1672	136	99	no	no	INTJ
easat-1672	136	100	.	.	NOUN
easat-1672	137	1	3	3	NUM
easat-1672	137	2	:	:	SYM
easat-1672	137	3	446	446	NUM
easat-1672	137	4	-	-	SYM
easat-1672	137	5	475	475	NUM
easat-1672	137	6	,	,	PUNCT
easat-1672	137	7	2024	2024	NUM
easat-1672	137	8	doi	doi	NOUN
easat-1672	137	9	:	:	PUNCT
easat-1672	137	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	137	11	©	©	NOUN
easat-1672	137	12	2024	2024	NUM
easat-1672	137	13	by	by	ADP
easat-1672	137	14	the	the	DET
easat-1672	137	15	authors	author	NOUN
easat-1672	137	16	;	;	PUNCT
easat-1672	137	17	licensee	licensee	PROPN
easat-1672	137	18	learning	learning	PROPN
easat-1672	137	19	gate	gate	PROPN
easat-1672	137	20	partner	partner	NOUN
easat-1672	137	21	be	be	AUX
easat-1672	137	22	a	a	DET
easat-1672	137	23	member	member	NOUN
easat-1672	137	24	of	of	ADP
easat-1672	137	25	one	one	NUM
easat-1672	137	26	of	of	ADP
easat-1672	137	27	the	the	DET
easat-1672	137	28	offices	office	NOUN
easat-1672	137	29	that	that	PRON
easat-1672	137	30	apply	apply	VERB
easat-1672	137	31	the	the	DET
easat-1672	137	32	standard	standard	NOUN
easat-1672	137	33	for	for	ADP
easat-1672	137	34	quality	quality	NOUN
easat-1672	137	35	control	control	NOUN
easat-1672	137	36	or	or	CCONJ
easat-1672	137	37	other	other	ADJ
easat-1672	137	38	professional	professional	ADJ
easat-1672	137	39	requirements	requirement	NOUN
easat-1672	137	40	or	or	CCONJ
easat-1672	137	41	requirements	requirement	NOUN
easat-1672	137	42	stipulated	stipulate	VERB
easat-1672	137	43	in	in	ADP
easat-1672	137	44	a	a	DET
easat-1672	137	45	law	law	NOUN
easat-1672	137	46	or	or	CCONJ
easat-1672	137	47	regulation	regulation	NOUN
easat-1672	137	48	that	that	PRON
easat-1672	137	49	are	be	AUX
easat-1672	137	50	at	at	ADP
easat-1672	137	51	least	least	ADJ
easat-1672	137	52	equivalent	equivalent	ADJ
easat-1672	137	53	to	to	ADP
easat-1672	137	54	the	the	DET
easat-1672	137	55	requirements	requirement	NOUN
easat-1672	137	56	of	of	ADP
easat-1672	137	57	the	the	DET
easat-1672	137	58	international	international	ADJ
easat-1672	137	59	standard	standard	NOUN
easat-1672	137	60	on	on	ADP
easat-1672	137	61	quality	quality	NOUN
easat-1672	137	62	control	control	NOUN
easat-1672	137	63	(	(	PUNCT
easat-1672	137	64	socpa	socpa	NOUN
easat-1672	137	65	,	,	PUNCT
easat-1672	137	66	2022:15	2022:15	NOUN
easat-1672	137	67	)	)	PUNCT
easat-1672	137	68	.	.	PUNCT
easat-1672	138	1	table	table	NOUN
easat-1672	138	2	2	2	NUM
easat-1672	138	3	.	.	PUNCT
easat-1672	139	1	understanding	understanding	NOUN
easat-1672	139	2	of	of	ADP
easat-1672	139	3	internal	internal	ADJ
easat-1672	139	4	control	control	NOUN
easat-1672	139	5	in	in	ADP
easat-1672	139	6	the	the	DET
easat-1672	139	7	unit	unit	NOUN
easat-1672	139	8	according	accord	VERB
easat-1672	139	9	to	to	ADP
easat-1672	139	10	the	the	DET
easat-1672	139	11	requirements	requirement	NOUN
easat-1672	139	12	of	of	ADP
easat-1672	139	13	standard	standard	ADJ
easat-1672	139	14	3410	3410	NUM
easat-1672	139	15	.	.	PUNCT
easat-1672	140	1	reasonable	reasonable	ADJ
easat-1672	140	2	assurance	assurance	NOUN
easat-1672	140	3	limited	limit	VERB
easat-1672	140	4	confirmation	confirmation	NOUN
easat-1672	140	5	with	with	ADP
easat-1672	140	6	regard	regard	NOUN
easat-1672	140	7	to	to	ADP
easat-1672	140	8	internal	internal	ADJ
easat-1672	140	9	control	control	NOUN
easat-1672	140	10	relating	relate	VERB
easat-1672	140	11	to	to	ADP
easat-1672	140	12	the	the	DET
easat-1672	140	13	measurement	measurement	NOUN
easat-1672	140	14	and	and	CCONJ
easat-1672	140	15	reporting	reporting	NOUN
easat-1672	140	16	of	of	ADP
easat-1672	140	17	emissions	emission	NOUN
easat-1672	140	18	as	as	ADP
easat-1672	140	19	a	a	DET
easat-1672	140	20	basis	basis	NOUN
easat-1672	140	21	for	for	ADP
easat-1672	140	22	identifying	identify	VERB
easat-1672	140	23	and	and	CCONJ
easat-1672	140	24	assessing	assess	VERB
easat-1672	140	25	the	the	DET
easat-1672	140	26	risks	risk	NOUN
easat-1672	140	27	of	of	ADP
easat-1672	140	28	material	material	NOUN
easat-1672	140	29	misstatement	misstatement	NOUN
easat-1672	140	30	,	,	PUNCT
easat-1672	140	31	the	the	DET
easat-1672	140	32	auditor	auditor	NOUN
easat-1672	140	33	should	should	AUX
easat-1672	140	34	obtain	obtain	VERB
easat-1672	140	35	an	an	DET
easat-1672	140	36	understanding	understanding	NOUN
easat-1672	140	37	by	by	ADP
easat-1672	140	38	inquiring	inquire	VERB
easat-1672	140	39	about	about	ADP
easat-1672	140	40	:	:	PUNCT
easat-1672	140	41	•	•	ADP
easat-1672	140	42	the	the	DET
easat-1672	140	43	auditor	auditor	NOUN
easat-1672	140	44	should	should	AUX
easat-1672	140	45	obtain	obtain	VERB
easat-1672	140	46	an	an	DET
easat-1672	140	47	understanding	understanding	NOUN
easat-1672	140	48	of	of	ADP
easat-1672	140	49	the	the	DET
easat-1672	140	50	following	follow	VERB
easat-1672	140	51	components	component	NOUN
easat-1672	140	52	of	of	ADP
easat-1672	140	53	the	the	DET
easat-1672	140	54	entity	entity	NOUN
easat-1672	140	55	's	's	PART
easat-1672	140	56	internal	internal	ADJ
easat-1672	140	57	control	control	NOUN
easat-1672	140	58	relating	relate	VERB
easat-1672	140	59	to	to	ADP
easat-1672	140	60	the	the	DET
easat-1672	140	61	measurement	measurement	NOUN
easat-1672	140	62	and	and	CCONJ
easat-1672	140	63	reporting	reporting	NOUN
easat-1672	140	64	of	of	ADP
easat-1672	140	65	emissions	emission	NOUN
easat-1672	140	66	as	as	ADP
easat-1672	140	67	a	a	DET
easat-1672	140	68	basis	basis	NOUN
easat-1672	140	69	for	for	ADP
easat-1672	140	70	identifying	identify	VERB
easat-1672	140	71	and	and	CCONJ
easat-1672	140	72	assessing	assess	VERB
easat-1672	140	73	the	the	DET
easat-1672	140	74	risks	risk	NOUN
easat-1672	140	75	of	of	ADP
easat-1672	140	76	material	material	NOUN
easat-1672	140	77	misstatement	misstatement	NOUN
easat-1672	140	78	:	:	PUNCT
easat-1672	140	79	control	control	NOUN
easat-1672	140	80	environment	environment	PROPN
easat-1672	140	81	.	.	PUNCT
easat-1672	141	1	•	•	NUM
easat-1672	141	2	information	information	NOUN
easat-1672	141	3	system	system	NOUN
easat-1672	141	4	including	include	VERB
easat-1672	141	5	relevant	relevant	ADJ
easat-1672	141	6	business	business	NOUN
easat-1672	141	7	processes	process	NOUN
easat-1672	141	8	,	,	PUNCT
easat-1672	141	9	reporting	report	VERB
easat-1672	141	10	roles	role	NOUN
easat-1672	141	11	and	and	CCONJ
easat-1672	141	12	responsibilities	responsibility	NOUN
easat-1672	141	13	for	for	ADP
easat-1672	141	14	emissions	emission	NOUN
easat-1672	141	15	reporting	reporting	NOUN
easat-1672	141	16	and	and	CCONJ
easat-1672	141	17	significant	significant	ADJ
easat-1672	141	18	matters	matter	NOUN
easat-1672	141	19	associated	associate	VERB
easat-1672	141	20	with	with	ADP
easat-1672	141	21	emissions	emission	NOUN
easat-1672	141	22	reporting	reporting	NOUN
easat-1672	141	23	.	.	PUNCT
easat-1672	142	1	•	•	NUM
easat-1672	142	2	results	result	NOUN
easat-1672	142	3	of	of	ADP
easat-1672	142	4	the	the	DET
easat-1672	142	5	unit	unit	NOUN
easat-1672	142	6	’s	’s	PART
easat-1672	142	7	risk	risk	NOUN
easat-1672	142	8	assessment	assessment	NOUN
easat-1672	142	9	mechanism	mechanism	NOUN
easat-1672	142	10	.	.	PUNCT
easat-1672	143	1	•	•	NUM
easat-1672	143	2	control	control	PROPN
easat-1672	143	3	environment	environment	PROPN
easat-1672	143	4	.	.	PUNCT
easat-1672	144	1	the	the	DET
easat-1672	144	2	information	information	NOUN
easat-1672	144	3	system	system	NOUN
easat-1672	144	4	,	,	PUNCT
easat-1672	144	5	including	include	VERB
easat-1672	144	6	relevant	relevant	ADJ
easat-1672	144	7	business	business	NOUN
easat-1672	144	8	processes	process	NOUN
easat-1672	144	9	,	,	PUNCT
easat-1672	144	10	reporting	report	VERB
easat-1672	144	11	roles	role	NOUN
easat-1672	144	12	and	and	CCONJ
easat-1672	144	13	responsibilities	responsibility	NOUN
easat-1672	144	14	for	for	ADP
easat-1672	144	15	emissions	emission	NOUN
easat-1672	144	16	reporting	reporting	NOUN
easat-1672	144	17	,	,	PUNCT
easat-1672	144	18	and	and	CCONJ
easat-1672	144	19	significant	significant	ADJ
easat-1672	144	20	matters	matter	NOUN
easat-1672	144	21	related	relate	VERB
easat-1672	144	22	to	to	ADP
easat-1672	144	23	emissions	emission	NOUN
easat-1672	144	24	reporting	reporting	NOUN
easat-1672	144	25	.	.	PUNCT
easat-1672	145	1	•	•	NUM
easat-1672	145	2	the	the	DET
easat-1672	145	3	results	result	NOUN
easat-1672	145	4	of	of	ADP
easat-1672	145	5	the	the	DET
easat-1672	145	6	entity	entity	NOUN
easat-1672	145	7	’s	’s	PART
easat-1672	145	8	risk	risk	NOUN
easat-1672	145	9	assessment	assessment	NOUN
easat-1672	145	10	process	process	NOUN
easat-1672	145	11	.	.	PUNCT
easat-1672	146	1	•	•	NUM
easat-1672	146	2	the	the	DET
easat-1672	146	3	control	control	NOUN
easat-1672	146	4	activities	activity	NOUN
easat-1672	146	5	relevant	relevant	ADJ
easat-1672	146	6	to	to	ADP
easat-1672	146	7	the	the	DET
easat-1672	146	8	engagement	engagement	NOUN
easat-1672	146	9	that	that	PRON
easat-1672	146	10	the	the	DET
easat-1672	146	11	auditor	auditor	NOUN
easat-1672	146	12	considers	consider	VERB
easat-1672	146	13	necessary	necessary	ADJ
easat-1672	146	14	to	to	PART
easat-1672	146	15	understand	understand	VERB
easat-1672	146	16	in	in	ADP
easat-1672	146	17	order	order	NOUN
easat-1672	146	18	to	to	PART
easat-1672	146	19	assess	assess	VERB
easat-1672	146	20	the	the	DET
easat-1672	146	21	risks	risk	NOUN
easat-1672	146	22	of	of	ADP
easat-1672	146	23	material	material	NOUN
easat-1672	146	24	misstatement	misstatement	NOUN
easat-1672	146	25	at	at	ADP
easat-1672	146	26	the	the	DET
easat-1672	146	27	assertion	assertion	NOUN
easat-1672	146	28	level	level	NOUN
easat-1672	146	29	and	and	CCONJ
easat-1672	146	30	to	to	PART
easat-1672	146	31	design	design	VERB
easat-1672	146	32	other	other	ADJ
easat-1672	146	33	procedures	procedure	NOUN
easat-1672	146	34	in	in	ADP
easat-1672	146	35	response	response	NOUN
easat-1672	146	36	to	to	ADP
easat-1672	146	37	the	the	DET
easat-1672	146	38	assessed	assessed	ADJ
easat-1672	146	39	risks	risk	NOUN
easat-1672	146	40	.	.	PUNCT
easat-1672	147	1	an	an	DET
easat-1672	147	2	assurance	assurance	NOUN
easat-1672	147	3	engagement	engagement	NOUN
easat-1672	147	4	does	do	AUX
easat-1672	147	5	not	not	PART
easat-1672	147	6	require	require	VERB
easat-1672	147	7	an	an	DET
easat-1672	147	8	understanding	understanding	NOUN
easat-1672	147	9	of	of	ADP
easat-1672	147	10	all	all	DET
easat-1672	147	11	controls	control	NOUN
easat-1672	147	12	related	relate	VERB
easat-1672	147	13	to	to	ADP
easat-1672	147	14	each	each	DET
easat-1672	147	15	significant	significant	ADJ
easat-1672	147	16	type	type	NOUN
easat-1672	147	17	of	of	ADP
easat-1672	147	18	emissions	emission	NOUN
easat-1672	147	19	and	and	CCONJ
easat-1672	147	20	disclosures	disclosure	NOUN
easat-1672	147	21	in	in	ADP
easat-1672	147	22	the	the	DET
easat-1672	147	23	ghg	ghg	PROPN
easat-1672	147	24	statement	statement	NOUN
easat-1672	147	25	or	or	CCONJ
easat-1672	147	26	to	to	ADP
easat-1672	147	27	each	each	DET
easat-1672	147	28	associated	associated	ADJ
easat-1672	147	29	assertion	assertion	NOUN
easat-1672	147	30	.	.	PUNCT
easat-1672	148	1	•	•	NUM
easat-1672	148	2	monitoring	monitoring	NOUN
easat-1672	148	3	controls	control	NOUN
easat-1672	148	4	.	.	PUNCT
easat-1672	149	1	upon	upon	SCONJ
easat-1672	149	2	reaching	reach	VERB
easat-1672	149	3	the	the	DET
easat-1672	149	4	understanding	understanding	NOUN
easat-1672	149	5	required	require	VERB
easat-1672	149	6	in	in	ADP
easat-1672	149	7	paragraph	paragraph	NOUN
easat-1672	149	8	25	25	NUM
easat-1672	149	9	m	m	NOUN
easat-1672	149	10	,	,	PUNCT
easat-1672	149	11	the	the	DET
easat-1672	149	12	practitioner	practitioner	NOUN
easat-1672	149	13	shall	shall	AUX
easat-1672	149	14	evaluate	evaluate	VERB
easat-1672	149	15	the	the	DET
easat-1672	149	16	design	design	NOUN
easat-1672	149	17	of	of	ADP
easat-1672	149	18	the	the	DET
easat-1672	149	19	controls	control	NOUN
easat-1672	149	20	and	and	CCONJ
easat-1672	149	21	determine	determine	VERB
easat-1672	149	22	whether	whether	SCONJ
easat-1672	149	23	they	they	PRON
easat-1672	149	24	have	have	AUX
easat-1672	149	25	been	be	AUX
easat-1672	149	26	implemented	implement	VERB
easat-1672	149	27	by	by	ADP
easat-1672	149	28	taking	take	VERB
easat-1672	149	29	specific	specific	ADJ
easat-1672	149	30	actions	action	NOUN
easat-1672	149	31	in	in	ADP
easat-1672	149	32	addition	addition	NOUN
easat-1672	149	33	to	to	ADP
easat-1672	149	34	making	make	VERB
easat-1672	149	35	inquiries	inquiry	NOUN
easat-1672	149	36	of	of	ADP
easat-1672	149	37	the	the	DET
easat-1672	149	38	unit	unit	NOUN
easat-1672	149	39	’s	’s	PART
easat-1672	149	40	employees	employee	NOUN
easat-1672	149	41	.	.	PUNCT
easat-1672	150	1	source	source	NOUN
easat-1672	150	2	:	:	PUNCT
easat-1672	150	3	prepared	prepare	VERB
easat-1672	150	4	by	by	ADP
easat-1672	150	5	the	the	DET
easat-1672	150	6	researcher	researcher	NOUN
easat-1672	150	7	using	use	VERB
easat-1672	150	8	data	datum	NOUN
easat-1672	150	9	from	from	ADP
easat-1672	150	10	socpa	socpa	NOUN
easat-1672	150	11	assurance	assurance	NOUN
easat-1672	150	12	engagements	engagement	NOUN
easat-1672	150	13	standard	standard	PROPN
easat-1672	150	14	3410	3410	NUM
easat-1672	150	15	,	,	PUNCT
easat-1672	150	16	auditing	auditing	NOUN
easat-1672	150	17	standard	standard	NOUN
easat-1672	150	18	(	(	PUNCT
easat-1672	150	19	global	global	ADJ
easat-1672	150	20	warming	warming	NOUN
easat-1672	150	21	audit	audit	NOUN
easat-1672	150	22	saudi	saudi	ADJ
easat-1672	150	23	organization	organization	NOUN
easat-1672	150	24	for	for	ADP
easat-1672	150	25	certified	certify	VERB
easat-1672	150	26	public	public	ADJ
easat-1672	150	27	accountants	accountant	NOUN
easat-1672	150	28	socpa	socpa	VERB
easat-1672	150	29	)	)	PUNCT
easat-1672	150	30	,	,	PUNCT
easat-1672	150	31	p1152	p1152	NOUN
easat-1672	150	32	.	.	NOUN
easat-1672	150	33	table	table	NOUN
easat-1672	150	34	3	3	NUM
easat-1672	150	35	.	.	PUNCT
easat-1672	150	36	identifying	identify	VERB
easat-1672	150	37	and	and	CCONJ
easat-1672	150	38	assessing	assess	VERB
easat-1672	150	39	the	the	DET
easat-1672	150	40	risks	risk	NOUN
easat-1672	150	41	of	of	ADP
easat-1672	150	42	material	material	NOUN
easat-1672	150	43	misstatement	misstatement	NOUN
easat-1672	150	44	according	accord	VERB
easat-1672	150	45	to	to	ADP
easat-1672	150	46	standard	standard	PROPN
easat-1672	150	47	3410	3410	NUM
easat-1672	150	48	.	.	PUNCT
easat-1672	151	1	reasonable	reasonable	ADJ
easat-1672	151	2	assurance	assurance	NOUN
easat-1672	151	3	limited	limit	VERB
easat-1672	151	4	confirmation	confirmation	NOUN
easat-1672	151	5	the	the	DET
easat-1672	151	6	auditor	auditor	NOUN
easat-1672	151	7	must	must	AUX
easat-1672	151	8	identify	identify	VERB
easat-1672	151	9	and	and	CCONJ
easat-1672	151	10	assess	assess	VERB
easat-1672	151	11	the	the	DET
easat-1672	151	12	risks	risk	NOUN
easat-1672	151	13	of	of	ADP
easat-1672	151	14	material	material	NOUN
easat-1672	151	15	misstatement	misstatement	NOUN
easat-1672	151	16	:	:	PUNCT
easat-1672	151	17	the	the	DET
easat-1672	151	18	auditor	auditor	NOUN
easat-1672	151	19	must	must	AUX
easat-1672	151	20	identify	identify	VERB
easat-1672	151	21	and	and	CCONJ
easat-1672	151	22	assess	assess	VERB
easat-1672	151	23	the	the	DET
easat-1672	151	24	risks	risk	NOUN
easat-1672	151	25	of	of	ADP
easat-1672	151	26	material	material	NOUN
easat-1672	151	27	misstatement	misstatement	NOUN
easat-1672	151	28	:	:	PUNCT
easat-1672	151	29	•	•	NOUN
easat-1672	151	30	at	at	ADP
easat-1672	151	31	the	the	DET
easat-1672	151	32	ghg	ghg	PROPN
easat-1672	151	33	statement	statement	NOUN
easat-1672	151	34	level	level	NOUN
easat-1672	151	35	;	;	PUNCT
easat-1672	151	36	•	•	ADP
easat-1672	151	37	at	at	ADP
easat-1672	151	38	the	the	DET
easat-1672	151	39	declaration	declaration	NOUN
easat-1672	151	40	level	level	NOUN
easat-1672	151	41	for	for	ADP
easat-1672	151	42	significant	significant	ADJ
easat-1672	151	43	types	type	NOUN
easat-1672	151	44	of	of	ADP
easat-1672	151	45	emissions	emission	NOUN
easat-1672	151	46	and	and	CCONJ
easat-1672	151	47	disclosures	disclosure	NOUN
easat-1672	151	48	,	,	PUNCT
easat-1672	151	49	as	as	ADP
easat-1672	151	50	a	a	DET
easat-1672	151	51	basis	basis	NOUN
easat-1672	151	52	for	for	ADP
easat-1672	151	53	designing	design	VERB
easat-1672	151	54	and	and	CCONJ
easat-1672	151	55	implementing	implement	VERB
easat-1672	151	56	certain	certain	ADJ
easat-1672	151	57	procedures	procedure	NOUN
easat-1672	151	58	whose	whose	DET
easat-1672	151	59	nature	nature	NOUN
easat-1672	151	60	,	,	PUNCT
easat-1672	151	61	timing	timing	NOUN
easat-1672	151	62	and	and	CCONJ
easat-1672	151	63	extent	extent	NOUN
easat-1672	151	64	:	:	PUNCT
easat-1672	151	65	•	•	NOUN
easat-1672	151	66	at	at	ADP
easat-1672	151	67	the	the	DET
easat-1672	151	68	ghg	ghg	PROPN
easat-1672	151	69	statement	statement	NOUN
easat-1672	151	70	level	level	NOUN
easat-1672	151	71	•	•	ADP
easat-1672	151	72	for	for	ADP
easat-1672	151	73	significant	significant	ADJ
easat-1672	151	74	types	type	NOUN
easat-1672	151	75	of	of	ADP
easat-1672	151	76	emissions	emission	NOUN
easat-1672	151	77	and	and	CCONJ
easat-1672	151	78	disclosures	disclosure	NOUN
easat-1672	151	79	as	as	ADP
easat-1672	151	80	a	a	DET
easat-1672	151	81	basis	basis	NOUN
easat-1672	151	82	for	for	ADP
easat-1672	151	83	designing	design	VERB
easat-1672	151	84	and	and	CCONJ
easat-1672	151	85	implementing	implement	VERB
easat-1672	151	86	specific	specific	ADJ
easat-1672	151	87	procedures	procedure	NOUN
easat-1672	151	88	whose	whose	DET
easat-1672	151	89	nature	nature	NOUN
easat-1672	151	90	,	,	PUNCT
easat-1672	151	91	timing	timing	NOUN
easat-1672	151	92	and	and	CCONJ
easat-1672	151	93	extent	extent	NOUN
easat-1672	151	94	454	454	NUM
easat-1672	151	95	edelweiss	edelweiss	PROPN
easat-1672	151	96	applied	apply	VERB
easat-1672	151	97	science	science	NOUN
easat-1672	151	98	and	and	CCONJ
easat-1672	151	99	technology	technology	NOUN
easat-1672	151	100	issn	issn	PROPN
easat-1672	151	101	:	:	PUNCT
easat-1672	151	102	2576	2576	NUM
easat-1672	151	103	-	-	SYM
easat-1672	151	104	8484	8484	NUM
easat-1672	151	105	vol	vol	NOUN
easat-1672	151	106	.	.	PROPN
easat-1672	151	107	8	8	NUM
easat-1672	151	108	,	,	PUNCT
easat-1672	151	109	no	no	INTJ
easat-1672	151	110	.	.	NOUN
easat-1672	152	1	3	3	NUM
easat-1672	152	2	:	:	SYM
easat-1672	152	3	446	446	NUM
easat-1672	152	4	-	-	SYM
easat-1672	152	5	475	475	NUM
easat-1672	152	6	,	,	PUNCT
easat-1672	152	7	2024	2024	NUM
easat-1672	152	8	doi	doi	NOUN
easat-1672	152	9	:	:	PUNCT
easat-1672	152	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	152	11	©	©	NOUN
easat-1672	152	12	2024	2024	NUM
easat-1672	152	13	by	by	ADP
easat-1672	152	14	the	the	DET
easat-1672	152	15	authors	author	NOUN
easat-1672	152	16	;	;	PUNCT
easat-1672	152	17	licensee	licensee	PROPN
easat-1672	152	18	learning	learning	NOUN
easat-1672	152	19	gate	gate	VERB
easat-1672	152	20	reasonable	reasonable	ADJ
easat-1672	152	21	assurance	assurance	NOUN
easat-1672	152	22	limited	limit	VERB
easat-1672	152	23	confirmation	confirmation	NOUN
easat-1672	152	24	•	•	NOUN
easat-1672	152	25	respond	respond	VERB
easat-1672	152	26	quickly	quickly	ADV
easat-1672	152	27	to	to	ADP
easat-1672	152	28	the	the	DET
easat-1672	152	29	assessed	assessed	ADJ
easat-1672	152	30	risks	risk	NOUN
easat-1672	152	31	of	of	ADP
easat-1672	152	32	material	material	NOUN
easat-1672	152	33	misstatement	misstatement	NOUN
easat-1672	152	34	•	•	NUM
easat-1672	152	35	allow	allow	VERB
easat-1672	152	36	the	the	DET
easat-1672	152	37	auditor	auditor	NOUN
easat-1672	152	38	to	to	PART
easat-1672	152	39	obtain	obtain	VERB
easat-1672	152	40	reasonable	reasonable	ADJ
easat-1672	152	41	assurance	assurance	NOUN
easat-1672	152	42	about	about	ADP
easat-1672	152	43	whether	whether	SCONJ
easat-1672	152	44	the	the	DET
easat-1672	152	45	ghg	ghg	PROPN
easat-1672	152	46	statement	statement	NOUN
easat-1672	152	47	has	have	AUX
easat-1672	152	48	been	be	AUX
easat-1672	152	49	prepared	prepare	VERB
easat-1672	152	50	,	,	PUNCT
easat-1672	152	51	in	in	ADP
easat-1672	152	52	all	all	DET
easat-1672	152	53	material	material	NOUN
easat-1672	152	54	respects	respect	NOUN
easat-1672	152	55	,	,	PUNCT
easat-1672	152	56	in	in	ADP
easat-1672	152	57	accordance	accordance	NOUN
easat-1672	152	58	with	with	ADP
easat-1672	152	59	applicable	applicable	ADJ
easat-1672	152	60	criteria	criterion	NOUN
easat-1672	152	61	•	•	ADV
easat-1672	152	62	respond	respond	VERB
easat-1672	152	63	quickly	quickly	ADV
easat-1672	152	64	to	to	ADP
easat-1672	152	65	the	the	DET
easat-1672	152	66	assessed	assessed	ADJ
easat-1672	152	67	risks	risk	NOUN
easat-1672	152	68	of	of	ADP
easat-1672	152	69	material	material	NOUN
easat-1672	152	70	misstatement	misstatement	NOUN
easat-1672	152	71	•	•	NUM
easat-1672	152	72	allows	allow	VERB
easat-1672	152	73	the	the	DET
easat-1672	152	74	auditor	auditor	NOUN
easat-1672	152	75	to	to	PART
easat-1672	152	76	obtain	obtain	VERB
easat-1672	152	77	limited	limited	ADJ
easat-1672	152	78	assurance	assurance	NOUN
easat-1672	152	79	as	as	ADP
easat-1672	152	80	to	to	ADP
easat-1672	152	81	whether	whether	SCONJ
easat-1672	152	82	the	the	DET
easat-1672	152	83	ghg	ghg	PROPN
easat-1672	152	84	statement	statement	NOUN
easat-1672	152	85	has	have	AUX
easat-1672	152	86	been	be	AUX
easat-1672	152	87	prepared	prepare	VERB
easat-1672	152	88	,	,	PUNCT
easat-1672	152	89	in	in	ADP
easat-1672	152	90	all	all	DET
easat-1672	152	91	material	material	NOUN
easat-1672	152	92	respects	respect	NOUN
easat-1672	152	93	,	,	PUNCT
easat-1672	152	94	in	in	ADP
easat-1672	152	95	accordance	accordance	NOUN
easat-1672	152	96	with	with	ADP
easat-1672	152	97	applicable	applicable	ADJ
easat-1672	152	98	criteria	criterion	NOUN
easat-1672	152	99	.	.	PUNCT
easat-1672	153	1	source	source	NOUN
easat-1672	153	2	:	:	PUNCT
easat-1672	153	3	prepared	prepare	VERB
easat-1672	153	4	by	by	ADP
easat-1672	153	5	the	the	DET
easat-1672	153	6	researcher	researcher	NOUN
easat-1672	153	7	using	use	VERB
easat-1672	153	8	data	datum	NOUN
easat-1672	153	9	from	from	ADP
easat-1672	153	10	socpa	socpa	NOUN
easat-1672	153	11	assurance	assurance	NOUN
easat-1672	153	12	engagements	engagement	NOUN
easat-1672	153	13	standard	standard	PROPN
easat-1672	153	14	3410	3410	NUM
easat-1672	153	15	,	,	PUNCT
easat-1672	153	16	auditing	auditing	NOUN
easat-1672	153	17	standard	standard	NOUN
easat-1672	153	18	(	(	PUNCT
easat-1672	153	19	global	global	ADJ
easat-1672	153	20	warming	warming	NOUN
easat-1672	153	21	audit	audit	NOUN
easat-1672	153	22	saudi	saudi	ADJ
easat-1672	153	23	organization	organization	NOUN
easat-1672	153	24	for	for	ADP
easat-1672	153	25	certified	certify	VERB
easat-1672	153	26	public	public	ADJ
easat-1672	153	27	accountants	accountant	NOUN
easat-1672	153	28	socpa	socpa	VERB
easat-1672	153	29	)	)	PUNCT
easat-1672	153	30	,	,	PUNCT
easat-1672	153	31	p1153	p1153	PROPN
easat-1672	153	32	-	-	PROPN
easat-1672	153	33	1156	1156	NUM
easat-1672	153	34	the	the	DET
easat-1672	153	35	researcher	researcher	NOUN
easat-1672	153	36	believes	believe	VERB
easat-1672	153	37	that	that	SCONJ
easat-1672	153	38	the	the	DET
easat-1672	153	39	accountant	accountant	NOUN
easat-1672	153	40	should	should	AUX
easat-1672	153	41	design	design	VERB
easat-1672	153	42	and	and	CCONJ
easat-1672	153	43	implement	implement	VERB
easat-1672	153	44	additional	additional	ADJ
easat-1672	153	45	procedures	procedure	NOUN
easat-1672	153	46	whose	whose	DET
easat-1672	153	47	nature	nature	NOUN
easat-1672	153	48	,	,	PUNCT
easat-1672	153	49	timing	timing	NOUN
easat-1672	153	50	and	and	CCONJ
easat-1672	153	51	scope	scope	NOUN
easat-1672	153	52	are	be	AUX
easat-1672	153	53	consistent	consistent	ADJ
easat-1672	153	54	with	with	ADP
easat-1672	153	55	the	the	DET
easat-1672	153	56	risks	risk	NOUN
easat-1672	153	57	that	that	PRON
easat-1672	153	58	have	have	AUX
easat-1672	153	59	been	be	AUX
easat-1672	153	60	assessed	assess	VERB
easat-1672	153	61	,	,	PUNCT
easat-1672	153	62	taking	take	VERB
easat-1672	153	63	into	into	ADP
easat-1672	153	64	account	account	NOUN
easat-1672	153	65	the	the	DET
easat-1672	153	66	required	required	ADJ
easat-1672	153	67	level	level	NOUN
easat-1672	153	68	of	of	ADP
easat-1672	153	69	security	security	NOUN
easat-1672	153	70	,	,	PUNCT
easat-1672	153	71	reasonable	reasonable	ADJ
easat-1672	153	72	or	or	CCONJ
easat-1672	153	73	limited	limited	ADJ
easat-1672	153	74	,	,	PUNCT
easat-1672	153	75	as	as	ADP
easat-1672	153	76	appropriate	appropriate	ADJ
easat-1672	153	77	.	.	PUNCT
easat-1672	154	1	the	the	DET
easat-1672	154	2	second	second	ADJ
easat-1672	154	3	section	section	NOUN
easat-1672	154	4	:	:	PUNCT
easat-1672	154	5	measuring	measure	VERB
easat-1672	154	6	and	and	CCONJ
easat-1672	154	7	analyzing	analyze	VERB
easat-1672	154	8	research	research	NOUN
easat-1672	154	9	variables	variable	NOUN
easat-1672	154	10	and	and	CCONJ
easat-1672	154	11	testing	test	VERB
easat-1672	154	12	its	its	PRON
easat-1672	154	13	hypotheses	hypothesis	NOUN
easat-1672	154	14	in	in	ADP
easat-1672	154	15	refineries	refinery	NOUN
easat-1672	154	16	,	,	PUNCT
easat-1672	154	17	the	the	DET
easat-1672	154	18	research	research	NOUN
easat-1672	154	19	sample	sample	NOUN
easat-1672	154	20	1.12	1.12	NUM
easat-1672	154	21	.	.	PUNCT
easat-1672	155	1	first	first	ADV
easat-1672	155	2	:	:	PUNCT
easat-1672	155	3	field	field	NOUN
easat-1672	155	4	research	research	NOUN
easat-1672	155	5	method	method	NOUN
easat-1672	155	6	the	the	DET
easat-1672	155	7	descriptive	descriptive	ADJ
easat-1672	155	8	exploratory	exploratory	ADJ
easat-1672	155	9	study	study	NOUN
easat-1672	155	10	method	method	NOUN
easat-1672	155	11	based	base	VERB
easat-1672	155	12	on	on	ADP
easat-1672	155	13	statistical	statistical	ADJ
easat-1672	155	14	quantitative	quantitative	ADJ
easat-1672	155	15	analysis	analysis	NOUN
easat-1672	155	16	was	be	AUX
easat-1672	155	17	adopted	adopt	VERB
easat-1672	155	18	.	.	PUNCT
easat-1672	156	1	to	to	PART
easat-1672	156	2	achieve	achieve	VERB
easat-1672	156	3	the	the	DET
easat-1672	156	4	research	research	NOUN
easat-1672	156	5	objectives	objective	NOUN
easat-1672	156	6	and	and	CCONJ
easat-1672	156	7	test	test	VERB
easat-1672	156	8	its	its	PRON
easat-1672	156	9	hypotheses	hypothesis	NOUN
easat-1672	156	10	,	,	PUNCT
easat-1672	156	11	the	the	DET
easat-1672	156	12	research	research	NOUN
easat-1672	156	13	subject	subject	NOUN
easat-1672	156	14	data	datum	NOUN
easat-1672	156	15	must	must	AUX
easat-1672	156	16	be	be	AUX
easat-1672	156	17	available	available	ADJ
easat-1672	156	18	.	.	PUNCT
easat-1672	157	1	therefore	therefore	ADV
easat-1672	157	2	,	,	PUNCT
easat-1672	157	3	the	the	DET
easat-1672	157	4	researcher	researcher	NOUN
easat-1672	157	5	used	use	VERB
easat-1672	157	6	the	the	DET
easat-1672	157	7	questionnaire	questionnaire	NOUN
easat-1672	157	8	form	form	NOUN
easat-1672	157	9	as	as	ADP
easat-1672	157	10	a	a	DET
easat-1672	157	11	basic	basic	ADJ
easat-1672	157	12	tool	tool	NOUN
easat-1672	157	13	to	to	PART
easat-1672	157	14	collect	collect	VERB
easat-1672	157	15	data	datum	NOUN
easat-1672	157	16	from	from	ADP
easat-1672	157	17	a	a	DET
easat-1672	157	18	selected	select	VERB
easat-1672	157	19	sample	sample	NOUN
easat-1672	157	20	of	of	ADP
easat-1672	157	21	oil	oil	NOUN
easat-1672	157	22	refineries	refinery	NOUN
easat-1672	157	23	across	across	ADP
easat-1672	157	24	iraq	iraq	PROPN
easat-1672	157	25	.	.	PUNCT
easat-1672	158	1	therefore	therefore	ADV
easat-1672	158	2	,	,	PUNCT
easat-1672	158	3	a	a	DET
easat-1672	158	4	questionnaire	questionnaire	NOUN
easat-1672	158	5	form	form	NOUN
easat-1672	158	6	was	be	AUX
easat-1672	158	7	designed	design	VERB
easat-1672	158	8	to	to	PART
easat-1672	158	9	collect	collect	VERB
easat-1672	158	10	field	field	NOUN
easat-1672	158	11	data	datum	NOUN
easat-1672	158	12	from	from	ADP
easat-1672	158	13	the	the	DET
easat-1672	158	14	research	research	NOUN
easat-1672	158	15	sample	sample	NOUN
easat-1672	158	16	.	.	PUNCT
easat-1672	159	1	the	the	DET
easat-1672	159	2	questionnaire	questionnaire	NOUN
easat-1672	159	3	was	be	AUX
easat-1672	159	4	designed	design	VERB
easat-1672	159	5	according	accord	VERB
easat-1672	159	6	to	to	ADP
easat-1672	159	7	the	the	DET
easat-1672	159	8	theoretical	theoretical	ADJ
easat-1672	159	9	analysis	analysis	NOUN
easat-1672	159	10	of	of	ADP
easat-1672	159	11	the	the	DET
easat-1672	159	12	variables	variable	NOUN
easat-1672	159	13	and	and	CCONJ
easat-1672	159	14	existing	exist	VERB
easat-1672	159	15	relationships	relationship	NOUN
easat-1672	159	16	.	.	PUNCT
easat-1672	160	1	a	a	DET
easat-1672	160	2	likert	likert	ADJ
easat-1672	160	3	scale	scale	NOUN
easat-1672	160	4	consisting	consist	VERB
easat-1672	160	5	of	of	ADP
easat-1672	160	6	five	five	NUM
easat-1672	160	7	degrees	degree	NOUN
easat-1672	160	8	ranging	range	VERB
easat-1672	160	9	from	from	ADP
easat-1672	160	10	(	(	PUNCT
easat-1672	160	11	completely	completely	ADV
easat-1672	160	12	agree	agree	ADJ
easat-1672	160	13	,	,	PUNCT
easat-1672	160	14	agree	agree	VERB
easat-1672	160	15	,	,	PUNCT
easat-1672	160	16	neutral	neutral	ADJ
easat-1672	160	17	,	,	PUNCT
easat-1672	160	18	disagree	disagree	VERB
easat-1672	160	19	,	,	PUNCT
easat-1672	160	20	completely	completely	ADV
easat-1672	160	21	disagree	disagree	VERB
easat-1672	160	22	)	)	PUNCT
easat-1672	160	23	was	be	AUX
easat-1672	160	24	used	use	VERB
easat-1672	160	25	to	to	PART
easat-1672	160	26	standardize	standardize	VERB
easat-1672	160	27	and	and	CCONJ
easat-1672	160	28	measure	measure	VERB
easat-1672	160	29	the	the	DET
easat-1672	160	30	questionnaire	questionnaire	NOUN
easat-1672	160	31	variables	variable	VERB
easat-1672	160	32	.	.	PUNCT
easat-1672	161	1	the	the	DET
easat-1672	161	2	initial	initial	ADJ
easat-1672	161	3	questionnaire	questionnaire	NOUN
easat-1672	161	4	form	form	NOUN
easat-1672	161	5	was	be	AUX
easat-1672	161	6	built	build	VERB
easat-1672	161	7	according	accord	VERB
easat-1672	161	8	to	to	ADP
easat-1672	161	9	the	the	DET
easat-1672	161	10	following	following	ADJ
easat-1672	161	11	axes	axis	NOUN
easat-1672	161	12	:	:	PUNCT
easat-1672	161	13	*	*	PUNCT
easat-1672	161	14	the	the	DET
easat-1672	161	15	first	first	ADJ
easat-1672	161	16	axis	axis	NOUN
easat-1672	161	17	:	:	PUNCT
easat-1672	161	18	personal	personal	ADJ
easat-1672	161	19	data	datum	NOUN
easat-1672	161	20	of	of	ADP
easat-1672	161	21	the	the	DET
easat-1672	161	22	respondents	respondent	NOUN
easat-1672	161	23	:	:	PUNCT
easat-1672	161	24	this	this	DET
easat-1672	161	25	axis	axis	NOUN
easat-1672	161	26	deals	deal	VERB
easat-1672	161	27	with	with	ADP
easat-1672	161	28	the	the	DET
easat-1672	161	29	general	general	ADJ
easat-1672	161	30	data	datum	NOUN
easat-1672	161	31	of	of	ADP
easat-1672	161	32	the	the	DET
easat-1672	161	33	respondents	respondent	NOUN
easat-1672	161	34	,	,	PUNCT
easat-1672	161	35	which	which	PRON
easat-1672	161	36	included	include	VERB
easat-1672	161	37	(	(	PUNCT
easat-1672	161	38	academic	academic	ADJ
easat-1672	161	39	qualification	qualification	NOUN
easat-1672	161	40	,	,	PUNCT
easat-1672	161	41	scientific	scientific	ADJ
easat-1672	161	42	specialization	specialization	NOUN
easat-1672	161	43	,	,	PUNCT
easat-1672	161	44	work	work	NOUN
easat-1672	161	45	experience	experience	NOUN
easat-1672	161	46	)	)	PUNCT
easat-1672	161	47	.	.	PUNCT
easat-1672	162	1	*	*	PUNCT
easat-1672	162	2	the	the	DET
easat-1672	162	3	second	second	ADJ
easat-1672	162	4	axis	axis	NOUN
easat-1672	162	5	:	:	PUNCT
easat-1672	162	6	questions	question	NOUN
easat-1672	162	7	related	relate	VERB
easat-1672	162	8	to	to	ADP
easat-1672	162	9	integrated	integrated	ADJ
easat-1672	162	10	reporting	reporting	NOUN
easat-1672	162	11	on	on	ADP
easat-1672	162	12	global	global	ADJ
easat-1672	162	13	warming	warming	NOUN
easat-1672	162	14	:	:	PUNCT
easat-1672	162	15	this	this	DET
easat-1672	162	16	first	first	ADJ
easat-1672	162	17	variable	variable	NOUN
easat-1672	162	18	was	be	AUX
easat-1672	162	19	expressed	express	VERB
easat-1672	162	20	through	through	ADP
easat-1672	162	21	(	(	PUNCT
easat-1672	162	22	20	20	NUM
easat-1672	162	23	)	)	PUNCT
easat-1672	162	24	statements	statement	NOUN
easat-1672	162	25	as	as	SCONJ
easat-1672	162	26	shown	show	VERB
easat-1672	162	27	in	in	ADP
easat-1672	162	28	the	the	DET
easat-1672	162	29	table	table	NOUN
easat-1672	162	30	.	.	PUNCT
easat-1672	163	1	the	the	DET
easat-1672	163	2	third	third	ADJ
easat-1672	163	3	axis	axis	NOUN
easat-1672	163	4	:	:	PUNCT
easat-1672	163	5	questions	question	NOUN
easat-1672	163	6	related	relate	VERB
easat-1672	163	7	to	to	ADP
easat-1672	163	8	achieving	achieve	VERB
easat-1672	163	9	the	the	DET
easat-1672	163	10	requirements	requirement	NOUN
easat-1672	163	11	of	of	ADP
easat-1672	163	12	standard	standard	NOUN
easat-1672	163	13	3410	3410	NUM
easat-1672	163	14	:	:	PUNCT
easat-1672	163	15	this	this	DET
easat-1672	163	16	second	second	ADJ
easat-1672	163	17	variable	variable	NOUN
easat-1672	163	18	was	be	AUX
easat-1672	163	19	expressed	express	VERB
easat-1672	163	20	through	through	ADP
easat-1672	163	21	(	(	PUNCT
easat-1672	163	22	20	20	NUM
easat-1672	163	23	)	)	PUNCT
easat-1672	163	24	statements	statement	NOUN
easat-1672	163	25	as	as	SCONJ
easat-1672	163	26	shown	show	VERB
easat-1672	163	27	in	in	ADP
easat-1672	163	28	table	table	NOUN
easat-1672	163	29	4	4	NUM
easat-1672	163	30	.	.	PUNCT
easat-1672	163	31	table	table	NOUN
easat-1672	163	32	4	4	NUM
easat-1672	163	33	.	.	PUNCT
easat-1672	163	34	questionnaire	questionnaire	NOUN
easat-1672	163	35	structure	structure	NOUN
easat-1672	163	36	.	.	PUNCT
easat-1672	164	1	variables	variable	NOUN
easat-1672	164	2	variable	variable	ADJ
easat-1672	164	3	address	address	NOUN
easat-1672	164	4	questions	question	VERB
easat-1672	164	5	the	the	DET
easat-1672	164	6	first	first	ADJ
easat-1672	164	7	integrated	integrate	VERB
easat-1672	164	8	global	global	ADJ
easat-1672	164	9	warming	warming	NOUN
easat-1672	164	10	reporting	report	VERB
easat-1672	164	11	20	20	NUM
easat-1672	164	12	the	the	DET
easat-1672	164	13	second	second	ADJ
easat-1672	164	14	meet	meet	NOUN
easat-1672	164	15	the	the	DET
easat-1672	164	16	requirements	requirement	NOUN
easat-1672	164	17	of	of	ADP
easat-1672	164	18	standard	standard	ADJ
easat-1672	164	19	3410	3410	NUM
easat-1672	164	20	20	20	NUM
easat-1672	164	21	total	total	NOUN
easat-1672	164	22	40	40	NUM
easat-1672	164	23	1.13	1.13	NUM
easat-1672	164	24	.	.	PUNCT
easat-1672	165	1	second	second	ADJ
easat-1672	165	2	:	:	PUNCT
easat-1672	165	3	research	research	NOUN
easat-1672	165	4	community	community	NOUN
easat-1672	165	5	and	and	CCONJ
easat-1672	165	6	sample	sample	NOUN
easat-1672	165	7	procedures	procedure	NOUN
easat-1672	165	8	the	the	DET
easat-1672	165	9	current	current	ADJ
easat-1672	165	10	aspect	aspect	NOUN
easat-1672	165	11	deals	deal	VERB
easat-1672	165	12	with	with	ADP
easat-1672	165	13	describing	describe	VERB
easat-1672	165	14	the	the	DET
easat-1672	165	15	research	research	NOUN
easat-1672	165	16	community	community	NOUN
easat-1672	165	17	and	and	CCONJ
easat-1672	165	18	sample	sample	NOUN
easat-1672	165	19	as	as	SCONJ
easat-1672	165	20	follows	follow	VERB
easat-1672	165	21	:	:	PUNCT
easat-1672	165	22	1	1	X
easat-1672	165	23	.	.	X
easat-1672	165	24	field	field	NOUN
easat-1672	165	25	research	research	NOUN
easat-1672	165	26	procedures	procedure	NOUN
easat-1672	165	27	:	:	PUNCT
easat-1672	165	28	to	to	PART
easat-1672	165	29	achieve	achieve	VERB
easat-1672	165	30	the	the	DET
easat-1672	165	31	main	main	ADJ
easat-1672	165	32	research	research	NOUN
easat-1672	165	33	objectives	objective	NOUN
easat-1672	165	34	and	and	CCONJ
easat-1672	165	35	test	test	VERB
easat-1672	165	36	its	its	PRON
easat-1672	165	37	hypotheses	hypothesis	NOUN
easat-1672	165	38	,	,	PUNCT
easat-1672	165	39	data	datum	NOUN
easat-1672	165	40	must	must	AUX
easat-1672	165	41	be	be	AUX
easat-1672	165	42	available	available	ADJ
easat-1672	165	43	to	to	PART
easat-1672	165	44	contribute	contribute	VERB
easat-1672	165	45	to	to	ADP
easat-1672	165	46	achieving	achieve	VERB
easat-1672	165	47	the	the	DET
easat-1672	165	48	best	good	ADJ
easat-1672	165	49	results	result	NOUN
easat-1672	165	50	.	.	PUNCT
easat-1672	166	1	the	the	DET
easat-1672	166	2	researcher	researcher	NOUN
easat-1672	166	3	used	use	VERB
easat-1672	166	4	the	the	DET
easat-1672	166	5	questionnaire	questionnaire	NOUN
easat-1672	166	6	form	form	NOUN
easat-1672	166	7	as	as	ADP
easat-1672	166	8	a	a	DET
easat-1672	166	9	tool	tool	NOUN
easat-1672	166	10	to	to	PART
easat-1672	166	11	collect	collect	VERB
easat-1672	166	12	data	datum	NOUN
easat-1672	166	13	from	from	ADP
easat-1672	166	14	the	the	DET
easat-1672	166	15	research	research	NOUN
easat-1672	166	16	sample	sample	NOUN
easat-1672	166	17	,	,	PUNCT
easat-1672	166	18	which	which	PRON
easat-1672	166	19	is	be	AUX
easat-1672	166	20	(	(	PUNCT
easat-1672	166	21	al	al	PROPN
easat-1672	166	22	-	-	PUNCT
easat-1672	166	23	dawra	dawra	PROPN
easat-1672	166	24	refinery	refinery	NOUN
easat-1672	166	25	and	and	CCONJ
easat-1672	166	26	al	al	PROPN
easat-1672	166	27	-	-	PUNCT
easat-1672	166	28	shuaiba	shuaiba	ADJ
easat-1672	166	29	refinery	refinery	NOUN
easat-1672	166	30	)	)	PUNCT
easat-1672	166	31	with	with	ADP
easat-1672	166	32	the	the	DET
easat-1672	166	33	aim	aim	NOUN
easat-1672	166	34	of	of	ADP
easat-1672	166	35	knowing	know	VERB
easat-1672	166	36	the	the	DET
easat-1672	166	37	opinion	opinion	NOUN
easat-1672	166	38	of	of	ADP
easat-1672	166	39	workers	worker	NOUN
easat-1672	166	40	in	in	ADP
easat-1672	166	41	the	the	DET
easat-1672	166	42	accounting	accounting	NOUN
easat-1672	166	43	field	field	NOUN
easat-1672	166	44	according	accord	VERB
easat-1672	166	45	to	to	ADP
easat-1672	166	46	the	the	DET
easat-1672	166	47	five	five	NUM
easat-1672	166	48	-	-	PUNCT
easat-1672	166	49	point	point	NOUN
easat-1672	166	50	likert	likert	ADJ
easat-1672	166	51	scale	scale	NOUN
easat-1672	166	52	that	that	PRON
easat-1672	166	53	includes	include	VERB
easat-1672	166	54	weights	weight	NOUN
easat-1672	166	55	(	(	PUNCT
easat-1672	166	56	completely	completely	ADV
easat-1672	166	57	agree	agree	ADJ
easat-1672	166	58	,	,	PUNCT
easat-1672	166	59	agree	agree	VERB
easat-1672	166	60	,	,	PUNCT
easat-1672	166	61	specific	specific	ADJ
easat-1672	166	62	,	,	PUNCT
easat-1672	166	63	disagree	disagree	NOUN
easat-1672	166	64	,	,	PUNCT
easat-1672	166	65	disagree	disagree	VERB
easat-1672	166	66	at	at	ADV
easat-1672	166	67	all	all	ADV
easat-1672	166	68	)	)	PUNCT
easat-1672	166	69	and	and	CCONJ
easat-1672	166	70	in	in	ADP
easat-1672	166	71	light	light	NOUN
easat-1672	166	72	of	of	ADP
easat-1672	166	73	the	the	DET
easat-1672	166	74	weights	weight	NOUN
easat-1672	166	75	,	,	PUNCT
easat-1672	166	76	the	the	DET
easat-1672	166	77	weighted	weight	VERB
easat-1672	166	78	arithmetic	arithmetic	ADJ
easat-1672	166	79	mean	mean	NOUN
easat-1672	166	80	of	of	ADP
easat-1672	166	81	the	the	DET
easat-1672	166	82	survey	survey	NOUN
easat-1672	166	83	sample	sample	NOUN
easat-1672	166	84	answers	answer	NOUN
easat-1672	166	85	is	be	AUX
easat-1672	166	86	calculated	calculate	VERB
easat-1672	166	87	and	and	CCONJ
easat-1672	166	88	then	then	ADV
easat-1672	166	89	the	the	DET
easat-1672	166	90	degree	degree	NOUN
easat-1672	166	91	of	of	ADP
easat-1672	166	92	agreement	agreement	NOUN
easat-1672	166	93	and	and	CCONJ
easat-1672	166	94	the	the	DET
easat-1672	166	95	general	general	ADJ
easat-1672	166	96	direction	direction	NOUN
easat-1672	166	97	of	of	ADP
easat-1672	166	98	the	the	DET
easat-1672	166	99	answer	answer	NOUN
easat-1672	166	100	are	be	AUX
easat-1672	166	101	determined	determine	VERB
easat-1672	166	102	according	accord	VERB
easat-1672	166	103	to	to	ADP
easat-1672	166	104	the	the	DET
easat-1672	166	105	following	follow	VERB
easat-1672	166	106	table	table	NOUN
easat-1672	166	107	(	(	PUNCT
easat-1672	166	108	5	5	NUM
easat-1672	166	109	):	):	PUNCT
easat-1672	166	110	455	455	NUM
easat-1672	166	111	edelweiss	edelweiss	PROPN
easat-1672	166	112	applied	apply	VERB
easat-1672	166	113	science	science	NOUN
easat-1672	166	114	and	and	CCONJ
easat-1672	166	115	technology	technology	NOUN
easat-1672	166	116	issn	issn	PROPN
easat-1672	166	117	:	:	PUNCT
easat-1672	166	118	2576	2576	NUM
easat-1672	166	119	-	-	SYM
easat-1672	166	120	8484	8484	NUM
easat-1672	166	121	vol	vol	NOUN
easat-1672	166	122	.	.	PROPN
easat-1672	167	1	8	8	NUM
easat-1672	167	2	,	,	PUNCT
easat-1672	167	3	no	no	INTJ
easat-1672	167	4	.	.	NOUN
easat-1672	168	1	3	3	NUM
easat-1672	168	2	:	:	SYM
easat-1672	168	3	446	446	NUM
easat-1672	168	4	-	-	SYM
easat-1672	168	5	475	475	NUM
easat-1672	168	6	,	,	PUNCT
easat-1672	168	7	2024	2024	NUM
easat-1672	168	8	doi	doi	NOUN
easat-1672	168	9	:	:	PUNCT
easat-1672	168	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	168	11	©	©	NOUN
easat-1672	168	12	2024	2024	NUM
easat-1672	168	13	by	by	ADP
easat-1672	168	14	the	the	DET
easat-1672	168	15	authors	author	NOUN
easat-1672	168	16	;	;	PUNCT
easat-1672	168	17	licensee	licensee	PROPN
easat-1672	168	18	learning	learn	VERB
easat-1672	168	19	gate	gate	NOUN
easat-1672	168	20	table	table	NOUN
easat-1672	168	21	5	5	NUM
easat-1672	168	22	.	.	SYM
easat-1672	168	23	five	five	NUM
easat-1672	168	24	-	-	PUNCT
easat-1672	168	25	point	point	NOUN
easat-1672	168	26	ball	ball	NOUN
easat-1672	168	27	scale	scale	NOUN
easat-1672	168	28	(	(	PUNCT
easat-1672	168	29	weighted	weight	VERB
easat-1672	168	30	average	average	ADJ
easat-1672	168	31	)	)	PUNCT
easat-1672	168	32	.	.	PUNCT
easat-1672	169	1	degree	degree	NOUN
easat-1672	169	2	of	of	ADP
easat-1672	169	3	approval	approval	NOUN
easat-1672	169	4	weighted	weight	VERB
easat-1672	169	5	average	average	NOUN
easat-1672	169	6	totally	totally	ADV
easat-1672	169	7	disagree	disagree	VERB
easat-1672	169	8	1	1	NUM
easat-1672	169	9	-	-	SYM
easat-1672	169	10	1.79	1.79	NUM
easat-1672	169	11	disagree	disagree	VERB
easat-1672	169	12	1.80	1.80	NUM
easat-1672	169	13	-	-	SYM
easat-1672	169	14	2.59	2.59	NUM
easat-1672	169	15	neutral	neutral	ADJ
easat-1672	169	16	2.60	2.60	NUM
easat-1672	169	17	-	-	SYM
easat-1672	169	18	3.39	3.39	NUM
easat-1672	169	19	agree	agree	VERB
easat-1672	169	20	3.40	3.40	NUM
easat-1672	169	21	-	-	SYM
easat-1672	169	22	4.19	4.19	NUM
easat-1672	169	23	totally	totally	ADV
easat-1672	169	24	agree	agree	VERB
easat-1672	169	25	4.20	4.20	NUM
easat-1672	169	26	-	-	SYM
easat-1672	169	27	5	5	NUM
easat-1672	169	28	2	2	NUM
easat-1672	169	29	.	.	PUNCT
easat-1672	169	30	research	research	NOUN
easat-1672	169	31	community	community	NOUN
easat-1672	169	32	and	and	CCONJ
easat-1672	169	33	sample	sample	NOUN
easat-1672	169	34	:	:	PUNCT
easat-1672	169	35	the	the	DET
easat-1672	169	36	research	research	NOUN
easat-1672	169	37	community	community	NOUN
easat-1672	169	38	consists	consist	VERB
easat-1672	169	39	of	of	ADP
easat-1672	169	40	oil	oil	NOUN
easat-1672	169	41	refineries	refinery	NOUN
easat-1672	169	42	in	in	ADP
easat-1672	169	43	iraq	iraq	PROPN
easat-1672	169	44	,	,	PUNCT
easat-1672	169	45	while	while	SCONJ
easat-1672	169	46	the	the	DET
easat-1672	169	47	research	research	NOUN
easat-1672	169	48	sample	sample	NOUN
easat-1672	169	49	was	be	AUX
easat-1672	169	50	represented	represent	VERB
easat-1672	169	51	by	by	ADP
easat-1672	169	52	two	two	NUM
easat-1672	169	53	refineries	refinery	NOUN
easat-1672	169	54	that	that	PRON
easat-1672	169	55	are	be	AUX
easat-1672	169	56	considered	consider	VERB
easat-1672	169	57	among	among	ADP
easat-1672	169	58	the	the	DET
easat-1672	169	59	largest	large	ADJ
easat-1672	169	60	refineries	refinery	NOUN
easat-1672	169	61	in	in	ADP
easat-1672	169	62	iraq	iraq	PROPN
easat-1672	169	63	and	and	CCONJ
easat-1672	169	64	their	their	PRON
easat-1672	169	65	thermal	thermal	ADJ
easat-1672	169	66	emissions	emission	NOUN
easat-1672	169	67	are	be	AUX
easat-1672	169	68	somewhat	somewhat	ADV
easat-1672	169	69	large	large	ADJ
easat-1672	169	70	compared	compare	VERB
easat-1672	169	71	to	to	ADP
easat-1672	169	72	other	other	ADJ
easat-1672	169	73	refineries	refinery	NOUN
easat-1672	169	74	.	.	PUNCT
easat-1672	170	1	therefore	therefore	ADV
easat-1672	170	2	,	,	PUNCT
easat-1672	170	3	the	the	DET
easat-1672	170	4	researcher	researcher	NOUN
easat-1672	170	5	chose	choose	VERB
easat-1672	170	6	these	these	DET
easat-1672	170	7	two	two	NUM
easat-1672	170	8	refineries	refinery	NOUN
easat-1672	170	9	due	due	ADP
easat-1672	170	10	to	to	ADP
easat-1672	170	11	their	their	PRON
easat-1672	170	12	importance	importance	NOUN
easat-1672	170	13	in	in	ADP
easat-1672	170	14	global	global	ADJ
easat-1672	170	15	warming	warming	NOUN
easat-1672	170	16	in	in	ADP
easat-1672	170	17	iraq	iraq	PROPN
easat-1672	170	18	,	,	PUNCT
easat-1672	170	19	namely	namely	ADV
easat-1672	170	20	the	the	DET
easat-1672	170	21	dora	dora	PROPN
easat-1672	170	22	refinery	refinery	NOUN
easat-1672	170	23	and	and	CCONJ
easat-1672	170	24	the	the	DET
easat-1672	170	25	shuaiba	shuaiba	ADJ
easat-1672	170	26	refinery	refinery	NOUN
easat-1672	170	27	.	.	PUNCT
easat-1672	171	1	based	base	VERB
easat-1672	171	2	on	on	ADP
easat-1672	171	3	the	the	DET
easat-1672	171	4	nature	nature	NOUN
easat-1672	171	5	of	of	ADP
easat-1672	171	6	the	the	DET
easat-1672	171	7	research	research	NOUN
easat-1672	171	8	,	,	PUNCT
easat-1672	171	9	(	(	PUNCT
easat-1672	171	10	140	140	NUM
easat-1672	171	11	)	)	PUNCT
easat-1672	171	12	questionnaires	questionnaire	NOUN
easat-1672	171	13	were	be	AUX
easat-1672	171	14	distributed	distribute	VERB
easat-1672	171	15	to	to	ADP
easat-1672	171	16	the	the	DET
easat-1672	171	17	study	study	NOUN
easat-1672	171	18	community	community	NOUN
easat-1672	171	19	manually	manually	ADV
easat-1672	171	20	and	and	CCONJ
easat-1672	171	21	electronically	electronically	ADV
easat-1672	171	22	,	,	PUNCT
easat-1672	171	23	and	and	CCONJ
easat-1672	171	24	through	through	ADP
easat-1672	171	25	field	field	NOUN
easat-1672	171	26	visits	visit	NOUN
easat-1672	171	27	.	.	PUNCT
easat-1672	172	1	in	in	ADP
easat-1672	172	2	this	this	DET
easat-1672	172	3	context	context	NOUN
easat-1672	172	4	,	,	PUNCT
easat-1672	172	5	the	the	DET
easat-1672	172	6	questionnaire	questionnaire	NOUN
easat-1672	172	7	form	form	NOUN
easat-1672	172	8	was	be	AUX
easat-1672	172	9	distributed	distribute	VERB
easat-1672	172	10	to	to	ADP
easat-1672	172	11	the	the	DET
easat-1672	172	12	research	research	NOUN
easat-1672	172	13	sample	sample	NOUN
easat-1672	172	14	as	as	SCONJ
easat-1672	172	15	shown	show	VERB
easat-1672	172	16	in	in	ADP
easat-1672	172	17	table	table	NOUN
easat-1672	172	18	(	(	PUNCT
easat-1672	172	19	6	6	NUM
easat-1672	172	20	)	)	PUNCT
easat-1672	172	21	.	.	PUNCT
easat-1672	173	1	table	table	NOUN
easat-1672	173	2	6	6	NUM
easat-1672	173	3	.	.	PUNCT
easat-1672	174	1	study	study	NOUN
easat-1672	174	2	community	community	NOUN
easat-1672	174	3	and	and	CCONJ
easat-1672	174	4	sample	sample	NOUN
easat-1672	174	5	.	.	PUNCT
easat-1672	175	1	the	the	DET
easat-1672	175	2	society	society	NOUN
easat-1672	175	3	number	number	NOUN
easat-1672	175	4	of	of	ADP
easat-1672	175	5	questionnaires	questionnaire	NOUN
easat-1672	175	6	distributed	distribute	VERB
easat-1672	175	7	to	to	ADP
easat-1672	175	8	the	the	DET
easat-1672	175	9	selected	select	VERB
easat-1672	175	10	sample	sample	NOUN
easat-1672	175	11	returned	return	VERB
easat-1672	175	12	and	and	CCONJ
easat-1672	175	13	valid	valid	ADJ
easat-1672	175	14	questionnaires	questionnaire	NOUN
easat-1672	175	15	response	response	NOUN
easat-1672	175	16	rate	rate	NOUN
easat-1672	175	17	oil	oil	NOUN
easat-1672	175	18	refineries	refinery	NOUN
easat-1672	175	19	in	in	ADP
easat-1672	175	20	iraq	iraq	PROPN
easat-1672	175	21	140	140	NUM
easat-1672	175	22	100	100	NUM
easat-1672	175	23	71.42	71.42	NUM
easat-1672	175	24	%	%	NOUN
easat-1672	175	25	note	note	NOUN
easat-1672	175	26	:	:	PUNCT
easat-1672	175	27	*	*	PUNCT
easat-1672	175	28	the	the	DET
easat-1672	175	29	table	table	NOUN
easat-1672	175	30	was	be	AUX
easat-1672	175	31	prepared	prepare	VERB
easat-1672	175	32	by	by	ADP
easat-1672	175	33	the	the	DET
easat-1672	175	34	researcher	researcher	NOUN
easat-1672	175	35	.	.	PUNCT
easat-1672	176	1	1.14	1.14	NUM
easat-1672	176	2	.	.	PUNCT
easat-1672	177	1	third	third	ADJ
easat-1672	177	2	:	:	PUNCT
easat-1672	177	3	results	result	NOUN
easat-1672	177	4	of	of	ADP
easat-1672	177	5	the	the	DET
easat-1672	177	6	questionnaire	questionnaire	NOUN
easat-1672	177	7	validity	validity	NOUN
easat-1672	177	8	and	and	CCONJ
easat-1672	177	9	reliability	reliability	NOUN
easat-1672	177	10	test	test	NOUN
easat-1672	177	11	the	the	DET
easat-1672	177	12	validity	validity	NOUN
easat-1672	177	13	and	and	CCONJ
easat-1672	177	14	reliability	reliability	NOUN
easat-1672	177	15	tests	test	NOUN
easat-1672	177	16	were	be	AUX
easat-1672	177	17	adopted	adopt	VERB
easat-1672	177	18	for	for	ADP
easat-1672	177	19	the	the	DET
easat-1672	177	20	questionnaire	questionnaire	NOUN
easat-1672	177	21	form	form	NOUN
easat-1672	177	22	to	to	PART
easat-1672	177	23	be	be	AUX
easat-1672	177	24	distributed	distribute	VERB
easat-1672	177	25	to	to	ADP
easat-1672	177	26	the	the	DET
easat-1672	177	27	selected	select	VERB
easat-1672	177	28	sample	sample	NOUN
easat-1672	177	29	and	and	CCONJ
easat-1672	177	30	were	be	AUX
easat-1672	177	31	as	as	SCONJ
easat-1672	177	32	follows	follow	VERB
easat-1672	177	33	:	:	PUNCT
easat-1672	177	34	1	1	X
easat-1672	177	35	.	.	PUNCT
easat-1672	177	36	apparent	apparent	ADJ
easat-1672	177	37	validity	validity	NOUN
easat-1672	177	38	of	of	ADP
easat-1672	177	39	the	the	DET
easat-1672	177	40	questionnaire	questionnaire	NOUN
easat-1672	177	41	:	:	PUNCT
easat-1672	177	42	the	the	DET
easat-1672	177	43	initial	initial	ADJ
easat-1672	177	44	questionnaire	questionnaire	NOUN
easat-1672	177	45	was	be	AUX
easat-1672	177	46	presented	present	VERB
easat-1672	177	47	for	for	ADP
easat-1672	177	48	arbitration	arbitration	NOUN
easat-1672	177	49	purposes	purpose	NOUN
easat-1672	177	50	(	(	PUNCT
easat-1672	177	51	appendix	appendix	X
easat-1672	177	52	)	)	PUNCT
easat-1672	177	53	to	to	ADP
easat-1672	177	54	a	a	DET
easat-1672	177	55	group	group	NOUN
easat-1672	177	56	of	of	ADP
easat-1672	177	57	specialized	specialized	ADJ
easat-1672	177	58	academics	academic	NOUN
easat-1672	177	59	whose	whose	DET
easat-1672	177	60	names	name	NOUN
easat-1672	177	61	and	and	CCONJ
easat-1672	177	62	specializations	specialization	NOUN
easat-1672	177	63	are	be	AUX
easat-1672	177	64	shown	show	VERB
easat-1672	177	65	.	.	PUNCT
easat-1672	178	1	care	care	NOUN
easat-1672	178	2	was	be	AUX
easat-1672	178	3	taken	take	VERB
easat-1672	178	4	to	to	PART
easat-1672	178	5	discuss	discuss	VERB
easat-1672	178	6	the	the	DET
easat-1672	178	7	proposals	proposal	NOUN
easat-1672	178	8	and	and	CCONJ
easat-1672	178	9	amendments	amendment	NOUN
easat-1672	178	10	submitted	submit	VERB
easat-1672	178	11	and	and	CCONJ
easat-1672	178	12	to	to	PART
easat-1672	178	13	respond	respond	VERB
easat-1672	178	14	to	to	ADP
easat-1672	178	15	the	the	DET
easat-1672	178	16	opinions	opinion	NOUN
easat-1672	178	17	and	and	CCONJ
easat-1672	178	18	proposals	proposal	NOUN
easat-1672	178	19	of	of	ADP
easat-1672	178	20	the	the	DET
easat-1672	178	21	honorable	honorable	ADJ
easat-1672	178	22	arbitrators	arbitrator	NOUN
easat-1672	178	23	and	and	CCONJ
easat-1672	178	24	to	to	PART
easat-1672	178	25	carry	carry	VERB
easat-1672	178	26	out	out	ADP
easat-1672	178	27	the	the	DET
easat-1672	178	28	necessary	necessary	ADJ
easat-1672	178	29	deletions	deletion	NOUN
easat-1672	178	30	and	and	CCONJ
easat-1672	178	31	amendments	amendment	NOUN
easat-1672	178	32	in	in	ADP
easat-1672	178	33	light	light	NOUN
easat-1672	178	34	of	of	ADP
easat-1672	178	35	the	the	DET
easat-1672	178	36	proposals	proposal	NOUN
easat-1672	178	37	submitted	submit	VERB
easat-1672	178	38	until	until	SCONJ
easat-1672	178	39	the	the	DET
easat-1672	178	40	final	final	ADJ
easat-1672	178	41	questionnaire	questionnaire	NOUN
easat-1672	178	42	shown	show	VERB
easat-1672	178	43	in	in	ADP
easat-1672	178	44	appendix	appendix	NOUN
easat-1672	178	45	(	(	PUNCT
easat-1672	178	46	1	1	X
easat-1672	178	47	)	)	PUNCT
easat-1672	178	48	was	be	AUX
easat-1672	178	49	reached	reach	VERB
easat-1672	178	50	,	,	PUNCT
easat-1672	178	51	which	which	PRON
easat-1672	178	52	was	be	AUX
easat-1672	178	53	distributed	distribute	VERB
easat-1672	178	54	to	to	ADP
easat-1672	178	55	the	the	DET
easat-1672	178	56	two	two	NUM
easat-1672	178	57	research	research	NOUN
easat-1672	178	58	samples	sample	NOUN
easat-1672	178	59	.	.	PUNCT
easat-1672	179	1	2	2	X
easat-1672	179	2	.	.	X
easat-1672	179	3	internal	internal	ADJ
easat-1672	179	4	consistency	consistency	NOUN
easat-1672	179	5	:	:	PUNCT
easat-1672	179	6	in	in	ADP
easat-1672	179	7	this	this	DET
easat-1672	179	8	part	part	NOUN
easat-1672	179	9	,	,	PUNCT
easat-1672	179	10	the	the	DET
easat-1672	179	11	degree	degree	NOUN
easat-1672	179	12	of	of	ADP
easat-1672	179	13	validity	validity	NOUN
easat-1672	179	14	of	of	ADP
easat-1672	179	15	the	the	DET
easat-1672	179	16	questionnaire	questionnaire	NOUN
easat-1672	179	17	form	form	NOUN
easat-1672	179	18	was	be	AUX
easat-1672	179	19	tested	test	VERB
easat-1672	179	20	to	to	PART
easat-1672	179	21	show	show	VERB
easat-1672	179	22	the	the	DET
easat-1672	179	23	extent	extent	NOUN
easat-1672	179	24	of	of	ADP
easat-1672	179	25	its	its	PRON
easat-1672	179	26	ability	ability	NOUN
easat-1672	179	27	to	to	PART
easat-1672	179	28	measure	measure	VERB
easat-1672	179	29	what	what	PRON
easat-1672	179	30	it	it	PRON
easat-1672	179	31	was	be	AUX
easat-1672	179	32	designed	design	VERB
easat-1672	179	33	to	to	PART
easat-1672	179	34	measure	measure	VERB
easat-1672	179	35	in	in	ADP
easat-1672	179	36	the	the	DET
easat-1672	179	37	research	research	NOUN
easat-1672	179	38	hypotheses	hypothesis	NOUN
easat-1672	179	39	.	.	PUNCT
easat-1672	180	1	the	the	DET
easat-1672	180	2	validity	validity	NOUN
easat-1672	180	3	of	of	ADP
easat-1672	180	4	the	the	DET
easat-1672	180	5	questionnaire	questionnaire	NOUN
easat-1672	180	6	was	be	AUX
easat-1672	180	7	measured	measure	VERB
easat-1672	180	8	by	by	ADP
easat-1672	180	9	calculating	calculate	VERB
easat-1672	180	10	the	the	DET
easat-1672	180	11	degree	degree	NOUN
easat-1672	180	12	of	of	ADP
easat-1672	180	13	consistency	consistency	NOUN
easat-1672	180	14	of	of	ADP
easat-1672	180	15	each	each	DET
easat-1672	180	16	statement	statement	NOUN
easat-1672	180	17	of	of	ADP
easat-1672	180	18	the	the	DET
easat-1672	180	19	questionnaire	questionnaire	NOUN
easat-1672	180	20	with	with	ADP
easat-1672	180	21	the	the	DET
easat-1672	180	22	axis	axis	NOUN
easat-1672	180	23	to	to	PART
easat-1672	180	24	which	which	PRON
easat-1672	180	25	this	this	DET
easat-1672	180	26	statement	statement	NOUN
easat-1672	180	27	belongs	belong	VERB
easat-1672	180	28	.	.	PUNCT
easat-1672	181	1	therefore	therefore	ADV
easat-1672	181	2	,	,	PUNCT
easat-1672	181	3	the	the	DET
easat-1672	181	4	internal	internal	ADJ
easat-1672	181	5	consistency	consistency	NOUN
easat-1672	181	6	of	of	ADP
easat-1672	181	7	the	the	DET
easat-1672	181	8	questionnaire	questionnaire	NOUN
easat-1672	181	9	is	be	AUX
easat-1672	181	10	calculated	calculate	VERB
easat-1672	181	11	through	through	ADP
easat-1672	181	12	the	the	DET
easat-1672	181	13	correlation	correlation	NOUN
easat-1672	181	14	coefficients	coefficient	NOUN
easat-1672	181	15	(	(	PUNCT
easat-1672	181	16	simple	simple	ADJ
easat-1672	181	17	correlation	correlation	NOUN
easat-1672	181	18	coefficient	coefficient	NOUN
easat-1672	181	19	person	person	NOUN
easat-1672	181	20	)	)	PUNCT
easat-1672	181	21	between	between	ADP
easat-1672	181	22	each	each	DET
easat-1672	181	23	statement	statement	NOUN
easat-1672	181	24	with	with	ADP
easat-1672	181	25	the	the	DET
easat-1672	181	26	questionnaire	questionnaire	NOUN
easat-1672	181	27	statements	statement	NOUN
easat-1672	181	28	and	and	CCONJ
easat-1672	181	29	the	the	DET
easat-1672	181	30	total	total	ADJ
easat-1672	181	31	score	score	NOUN
easat-1672	181	32	of	of	ADP
easat-1672	181	33	the	the	DET
easat-1672	181	34	paragraph	paragraph	NOUN
easat-1672	181	35	itself	itself	PRON
easat-1672	181	36	.	.	PUNCT
easat-1672	182	1	for	for	ADP
easat-1672	182	2	the	the	DET
easat-1672	182	3	purpose	purpose	NOUN
easat-1672	182	4	of	of	ADP
easat-1672	182	5	further	further	ADJ
easat-1672	182	6	verification	verification	NOUN
easat-1672	182	7	of	of	ADP
easat-1672	182	8	the	the	DET
easat-1672	182	9	first	first	ADJ
easat-1672	182	10	variable	variable	NOUN
easat-1672	182	11	,	,	PUNCT
easat-1672	182	12	table	table	NOUN
easat-1672	182	13	(	(	PUNCT
easat-1672	182	14	8)	8)	NUM
easat-1672	182	15	shows	show	VERB
easat-1672	182	16	the	the	DET
easat-1672	182	17	degree	degree	NOUN
easat-1672	182	18	of	of	ADP
easat-1672	182	19	consistency	consistency	NOUN
easat-1672	182	20	of	of	ADP
easat-1672	182	21	each	each	DET
easat-1672	182	22	paragraph	paragraph	NOUN
easat-1672	182	23	within	within	ADP
easat-1672	182	24	the	the	DET
easat-1672	182	25	first	first	ADJ
easat-1672	182	26	variable	variable	NOUN
easat-1672	182	27	(	(	PUNCT
easat-1672	182	28	integrated	integrate	VERB
easat-1672	182	29	reporting	reporting	NOUN
easat-1672	182	30	on	on	ADP
easat-1672	182	31	global	global	ADJ
easat-1672	182	32	warming	warming	NOUN
easat-1672	182	33	)	)	PUNCT
easat-1672	182	34	.	.	PUNCT
easat-1672	183	1	to	to	PART
easat-1672	183	2	measure	measure	VERB
easat-1672	183	3	the	the	DET
easat-1672	183	4	degree	degree	NOUN
easat-1672	183	5	and	and	CCONJ
easat-1672	183	6	importance	importance	NOUN
easat-1672	183	7	of	of	ADP
easat-1672	183	8	the	the	DET
easat-1672	183	9	correlation	correlation	NOUN
easat-1672	183	10	between	between	ADP
easat-1672	183	11	these	these	DET
easat-1672	183	12	paragraphs	paragraph	NOUN
easat-1672	183	13	,	,	PUNCT
easat-1672	183	14	table	table	NOUN
easat-1672	183	15	(	(	PUNCT
easat-1672	183	16	7	7	X
easat-1672	183	17	)	)	PUNCT
easat-1672	183	18	shows	show	VERB
easat-1672	183	19	the	the	DET
easat-1672	183	20	results	result	NOUN
easat-1672	183	21	of	of	ADP
easat-1672	183	22	the	the	DET
easat-1672	183	23	test	test	NOUN
easat-1672	183	24	in	in	ADP
easat-1672	183	25	terms	term	NOUN
easat-1672	183	26	of	of	ADP
easat-1672	183	27	the	the	DET
easat-1672	183	28	correlation	correlation	NOUN
easat-1672	183	29	coefficient	coefficient	NOUN
easat-1672	183	30	for	for	ADP
easat-1672	183	31	each	each	DET
easat-1672	183	32	statement	statement	NOUN
easat-1672	183	33	and	and	CCONJ
easat-1672	183	34	the	the	DET
easat-1672	183	35	probability	probability	NOUN
easat-1672	183	36	value	value	NOUN
easat-1672	183	37	of	of	ADP
easat-1672	183	38	the	the	DET
easat-1672	183	39	statement	statement	NOUN
easat-1672	183	40	.	.	PUNCT
easat-1672	184	1	456	456	NUM
easat-1672	184	2	edelweiss	edelweiss	PROPN
easat-1672	184	3	applied	apply	VERB
easat-1672	184	4	science	science	NOUN
easat-1672	184	5	and	and	CCONJ
easat-1672	184	6	technology	technology	NOUN
easat-1672	184	7	issn	issn	PROPN
easat-1672	184	8	:	:	PUNCT
easat-1672	184	9	2576	2576	NUM
easat-1672	184	10	-	-	SYM
easat-1672	184	11	8484	8484	NUM
easat-1672	184	12	vol	vol	NOUN
easat-1672	184	13	.	.	PROPN
easat-1672	184	14	8	8	NUM
easat-1672	184	15	,	,	PUNCT
easat-1672	184	16	no	no	INTJ
easat-1672	184	17	.	.	NOUN
easat-1672	185	1	3	3	NUM
easat-1672	185	2	:	:	SYM
easat-1672	185	3	446	446	NUM
easat-1672	185	4	-	-	SYM
easat-1672	185	5	475	475	NUM
easat-1672	185	6	,	,	PUNCT
easat-1672	185	7	2024	2024	NUM
easat-1672	185	8	doi	doi	NOUN
easat-1672	185	9	:	:	PUNCT
easat-1672	185	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	185	11	©	©	NOUN
easat-1672	185	12	2024	2024	NUM
easat-1672	185	13	by	by	ADP
easat-1672	185	14	the	the	DET
easat-1672	185	15	authors	author	NOUN
easat-1672	185	16	;	;	PUNCT
easat-1672	185	17	licensee	licensee	PROPN
easat-1672	185	18	learning	learn	VERB
easat-1672	185	19	gate	gate	NOUN
easat-1672	185	20	table	table	NOUN
easat-1672	185	21	7	7	NUM
easat-1672	185	22	.	.	PUNCT
easat-1672	185	23	internal	internal	ADJ
easat-1672	185	24	correlation	correlation	NOUN
easat-1672	185	25	coefficient	coefficient	NOUN
easat-1672	185	26	for	for	ADP
easat-1672	185	27	(	(	PUNCT
easat-1672	185	28	integrated	integrated	ADJ
easat-1672	185	29	reporting	reporting	NOUN
easat-1672	185	30	on	on	ADP
easat-1672	185	31	global	global	ADJ
easat-1672	185	32	warming	warming	NOUN
easat-1672	185	33	)	)	PUNCT
easat-1672	185	34	.	.	PUNCT
easat-1672	186	1	t	t	PROPN
easat-1672	186	2	phrases	phrase	NOUN
easat-1672	186	3	correlation	correlation	NOUN
easat-1672	186	4	coefficient	coefficient	NOUN
easat-1672	186	5	sig	sig	NOUN
easat-1672	186	6	.	.	PROPN
easat-1672	186	7	1	1	NUM
easat-1672	186	8	voluntary	voluntary	ADJ
easat-1672	186	9	disclosure	disclosure	NOUN
easat-1672	186	10	of	of	ADP
easat-1672	186	11	fuel	fuel	NOUN
easat-1672	186	12	combustion	combustion	NOUN
easat-1672	186	13	gaseous	gaseous	ADJ
easat-1672	186	14	pollutants	pollutant	NOUN
easat-1672	186	15	through	through	ADP
easat-1672	186	16	integrated	integrate	VERB
easat-1672	186	17	global	global	ADJ
easat-1672	186	18	warming	warming	NOUN
easat-1672	186	19	reporting	reporting	NOUN
easat-1672	186	20	(	(	PUNCT
easat-1672	186	21	igcr	igcr	NOUN
easat-1672	186	22	)	)	PUNCT
easat-1672	186	23	is	be	AUX
easat-1672	186	24	a	a	DET
easat-1672	186	25	strategic	strategic	ADJ
easat-1672	186	26	decision	decision	NOUN
easat-1672	186	27	taken	take	VERB
easat-1672	186	28	by	by	ADP
easat-1672	186	29	the	the	DET
easat-1672	186	30	board	board	NOUN
easat-1672	186	31	of	of	ADP
easat-1672	186	32	directors	director	NOUN
easat-1672	186	33	or	or	CCONJ
easat-1672	186	34	its	its	PRON
easat-1672	186	35	designee	designee	NOUN
easat-1672	186	36	.711**0	.711**0	PUNCT
easat-1672	186	37	0.000	0.000	NUM
easat-1672	186	38	2	2	NUM
easat-1672	186	39	.	.	PUNCT
easat-1672	187	1	integrated	integrate	VERB
easat-1672	187	2	reporting	reporting	NOUN
easat-1672	187	3	reports	report	NOUN
easat-1672	187	4	on	on	ADP
easat-1672	187	5	the	the	DET
easat-1672	187	6	presence	presence	NOUN
easat-1672	187	7	of	of	ADP
easat-1672	187	8	pollutants	pollutant	NOUN
easat-1672	187	9	resulting	result	VERB
easat-1672	187	10	from	from	ADP
easat-1672	187	11	oil	oil	NOUN
easat-1672	187	12	and	and	CCONJ
easat-1672	187	13	fat	fat	ADJ
easat-1672	187	14	spills	spill	NOUN
easat-1672	187	15	should	should	AUX
easat-1672	187	16	reflect	reflect	VERB
easat-1672	187	17	the	the	DET
easat-1672	187	18	opinion	opinion	NOUN
easat-1672	187	19	or	or	CCONJ
easat-1672	187	20	decision	decision	NOUN
easat-1672	187	21	of	of	ADP
easat-1672	187	22	the	the	DET
easat-1672	187	23	board	board	NOUN
easat-1672	187	24	of	of	ADP
easat-1672	187	25	directors	director	NOUN
easat-1672	187	26	,	,	PUNCT
easat-1672	187	27	which	which	PRON
easat-1672	187	28	contributes	contribute	VERB
easat-1672	187	29	to	to	ADP
easat-1672	187	30	representing	represent	VERB
easat-1672	187	31	the	the	DET
easat-1672	187	32	unit	unit	NOUN
easat-1672	187	33	honestly	honestly	ADV
easat-1672	187	34	and	and	CCONJ
easat-1672	187	35	reporting	report	VERB
easat-1672	187	36	transparently	transparently	ADV
easat-1672	187	37	.720**0	.720**0	PROPN
easat-1672	187	38	0.000	0.000	NUM
easat-1672	187	39	3	3	NUM
easat-1672	187	40	integrated	integrate	VERB
easat-1672	187	41	reporting	reporting	NOUN
easat-1672	187	42	of	of	ADP
easat-1672	187	43	heavy	heavy	ADJ
easat-1672	187	44	fuel	fuel	NOUN
easat-1672	187	45	in	in	ADP
easat-1672	187	46	the	the	DET
easat-1672	187	47	operation	operation	NOUN
easat-1672	187	48	of	of	ADP
easat-1672	187	49	power	power	NOUN
easat-1672	187	50	generation	generation	NOUN
easat-1672	187	51	plants	plant	NOUN
easat-1672	187	52	is	be	AUX
easat-1672	187	53	considered	consider	VERB
easat-1672	187	54	as	as	ADP
easat-1672	187	55	a	a	DET
easat-1672	187	56	concept	concept	NOUN
easat-1672	187	57	regardless	regardless	ADV
easat-1672	187	58	of	of	ADP
easat-1672	187	59	the	the	DET
easat-1672	187	60	number	number	NOUN
easat-1672	187	61	of	of	ADP
easat-1672	187	62	financial	financial	ADJ
easat-1672	187	63	statements	statement	NOUN
easat-1672	187	64	or	or	CCONJ
easat-1672	187	65	reports	report	NOUN
easat-1672	187	66	issued	issue	VERB
easat-1672	187	67	by	by	ADP
easat-1672	187	68	the	the	DET
easat-1672	187	69	economic	economic	ADJ
easat-1672	187	70	unit	unit	NOUN
easat-1672	187	71	for	for	ADP
easat-1672	187	72	the	the	DET
easat-1672	187	73	financial	financial	ADJ
easat-1672	187	74	period	period	NOUN
easat-1672	187	75	0.670	0.670	NUM
easat-1672	187	76	*	*	PUNCT
easat-1672	187	77	*	*	PUNCT
easat-1672	187	78	0.000	0.000	NUM
easat-1672	187	79	4	4	NUM
easat-1672	187	80	the	the	DET
easat-1672	187	81	integrated	integrated	ADJ
easat-1672	187	82	reporting	reporting	NOUN
easat-1672	187	83	on	on	ADP
easat-1672	187	84	the	the	DET
easat-1672	187	85	weaknesses	weakness	NOUN
easat-1672	187	86	of	of	ADP
easat-1672	187	87	the	the	DET
easat-1672	187	88	ministry	ministry	PROPN
easat-1672	187	89	of	of	ADP
easat-1672	187	90	environment	environment	PROPN
easat-1672	187	91	’s	’s	PART
easat-1672	187	92	procedures	procedure	NOUN
easat-1672	187	93	for	for	ADP
easat-1672	187	94	power	power	NOUN
easat-1672	187	95	generation	generation	NOUN
easat-1672	187	96	plants	plant	NOUN
easat-1672	187	97	must	must	AUX
easat-1672	187	98	be	be	AUX
easat-1672	187	99	concise	concise	ADJ
easat-1672	187	100	to	to	PART
easat-1672	187	101	ensure	ensure	VERB
easat-1672	187	102	its	its	PRON
easat-1672	187	103	effectiveness	effectiveness	NOUN
easat-1672	187	104	and	and	CCONJ
easat-1672	187	105	at	at	ADP
easat-1672	187	106	the	the	DET
easat-1672	187	107	same	same	ADJ
easat-1672	187	108	time	time	NOUN
easat-1672	187	109	contain	contain	VERB
easat-1672	187	110	the	the	DET
easat-1672	187	111	basic	basic	ADJ
easat-1672	187	112	information	information	NOUN
easat-1672	187	113	that	that	PRON
easat-1672	187	114	allows	allow	VERB
easat-1672	187	115	the	the	DET
easat-1672	187	116	unit	unit	NOUN
easat-1672	187	117	’s	’s	PART
easat-1672	187	118	strategy	strategy	NOUN
easat-1672	187	119	to	to	PART
easat-1672	187	120	be	be	AUX
easat-1672	187	121	understood	understand	VERB
easat-1672	187	122	without	without	ADP
easat-1672	187	123	the	the	DET
easat-1672	187	124	burden	burden	NOUN
easat-1672	187	125	of	of	ADP
easat-1672	187	126	producing	produce	VERB
easat-1672	187	127	inappropriate	inappropriate	ADJ
easat-1672	187	128	information	information	NOUN
easat-1672	187	129	0.741	0.741	NUM
easat-1672	187	130	*	*	NOUN
easat-1672	187	131	*	*	PUNCT
easat-1672	187	132	0.000	0.000	NUM
easat-1672	187	133	5	5	NUM
easat-1672	187	134	integrated	integrate	VERB
easat-1672	187	135	reporting	reporting	NOUN
easat-1672	187	136	on	on	ADP
easat-1672	187	137	the	the	DET
easat-1672	187	138	absence	absence	NOUN
easat-1672	187	139	of	of	ADP
easat-1672	187	140	emission	emission	NOUN
easat-1672	187	141	quality	quality	NOUN
easat-1672	187	142	analysis	analysis	NOUN
easat-1672	187	143	devices	device	NOUN
easat-1672	187	144	represents	represent	VERB
easat-1672	187	145	a	a	DET
easat-1672	187	146	case	case	NOUN
easat-1672	187	147	of	of	ADP
easat-1672	187	148	integrating	integrate	VERB
easat-1672	187	149	the	the	DET
easat-1672	187	150	different	different	ADJ
easat-1672	187	151	aspects	aspect	NOUN
easat-1672	187	152	of	of	ADP
easat-1672	187	153	the	the	DET
easat-1672	187	154	economic	economic	ADJ
easat-1672	187	155	unit	unit	NOUN
easat-1672	187	156	’s	’s	PART
easat-1672	187	157	organizational	organizational	ADJ
easat-1672	187	158	activities	activity	NOUN
easat-1672	187	159	into	into	ADP
easat-1672	187	160	a	a	DET
easat-1672	187	161	single	single	ADJ
easat-1672	187	162	report	report	NOUN
easat-1672	187	163	that	that	PRON
easat-1672	187	164	shows	show	VERB
easat-1672	187	165	the	the	DET
easat-1672	187	166	extent	extent	NOUN
easat-1672	187	167	to	to	PART
easat-1672	187	168	which	which	PRON
easat-1672	187	169	the	the	DET
easat-1672	187	170	economic	economic	ADJ
easat-1672	187	171	unit	unit	NOUN
easat-1672	187	172	’s	’s	PART
easat-1672	187	173	strategy	strategy	NOUN
easat-1672	187	174	supports	support	VERB
easat-1672	187	175	environmental	environmental	ADJ
easat-1672	187	176	aspects	aspect	NOUN
easat-1672	187	177	0.632	0.632	NUM
easat-1672	187	178	*	*	SYM
easat-1672	187	179	*	*	PUNCT
easat-1672	187	180	0.000	0.000	NUM
easat-1672	187	181	6	6	NUM
easat-1672	187	182	integrated	integrate	VERB
easat-1672	187	183	global	global	ADJ
easat-1672	187	184	warming	warming	NOUN
easat-1672	187	185	reporting	reporting	NOUN
easat-1672	187	186	is	be	AUX
easat-1672	187	187	a	a	DET
easat-1672	187	188	report	report	NOUN
easat-1672	187	189	that	that	PRON
easat-1672	187	190	combines	combine	VERB
easat-1672	187	191	financial	financial	ADJ
easat-1672	187	192	and	and	CCONJ
easat-1672	187	193	non	non	ADJ
easat-1672	187	194	-	-	ADJ
easat-1672	187	195	financial	financial	ADJ
easat-1672	187	196	information	information	NOUN
easat-1672	187	197	on	on	ADP
easat-1672	187	198	global	global	ADJ
easat-1672	187	199	warming	warming	NOUN
easat-1672	187	200	and	and	CCONJ
easat-1672	187	201	is	be	AUX
easat-1672	187	202	a	a	DET
easat-1672	187	203	means	means	NOUN
easat-1672	187	204	of	of	ADP
easat-1672	187	205	communication	communication	NOUN
easat-1672	187	206	used	use	VERB
easat-1672	187	207	by	by	ADP
easat-1672	187	208	the	the	DET
easat-1672	187	209	economic	economic	ADJ
easat-1672	187	210	unit	unit	NOUN
easat-1672	187	211	in	in	ADP
easat-1672	187	212	a	a	DET
easat-1672	187	213	way	way	NOUN
easat-1672	187	214	that	that	PRON
easat-1672	187	215	clarifies	clarify	VERB
easat-1672	187	216	the	the	DET
easat-1672	187	217	link	link	NOUN
easat-1672	187	218	and	and	CCONJ
easat-1672	187	219	interaction	interaction	NOUN
easat-1672	187	220	between	between	ADP
easat-1672	187	221	the	the	DET
easat-1672	187	222	financial	financial	ADJ
easat-1672	187	223	,	,	PUNCT
easat-1672	187	224	environmental	environmental	ADJ
easat-1672	187	225	,	,	PUNCT
easat-1672	187	226	social	social	ADJ
easat-1672	187	227	,	,	PUNCT
easat-1672	187	228	administrative	administrative	ADJ
easat-1672	187	229	and	and	CCONJ
easat-1672	187	230	strategic	strategic	ADJ
easat-1672	187	231	performance	performance	NOUN
easat-1672	187	232	of	of	ADP
easat-1672	187	233	the	the	DET
easat-1672	187	234	economic	economic	ADJ
easat-1672	187	235	unit	unit	NOUN
easat-1672	187	236	in	in	ADP
easat-1672	187	237	a	a	DET
easat-1672	187	238	summary	summary	NOUN
easat-1672	187	239	report	report	NOUN
easat-1672	187	240	0.653	0.653	NUM
easat-1672	187	241	*	*	SYM
easat-1672	187	242	*	*	PUNCT
easat-1672	187	243	0.000	0.000	NUM
easat-1672	187	244	7	7	NUM
easat-1672	187	245	the	the	DET
easat-1672	187	246	preparation	preparation	NOUN
easat-1672	187	247	of	of	ADP
easat-1672	187	248	integrated	integrate	VERB
easat-1672	187	249	global	global	ADJ
easat-1672	187	250	warming	warming	NOUN
easat-1672	187	251	reports	report	NOUN
easat-1672	187	252	will	will	AUX
easat-1672	187	253	be	be	AUX
easat-1672	187	254	an	an	DET
easat-1672	187	255	important	important	ADJ
easat-1672	187	256	development	development	NOUN
easat-1672	187	257	to	to	PART
easat-1672	187	258	meet	meet	VERB
easat-1672	187	259	the	the	DET
easat-1672	187	260	growing	grow	VERB
easat-1672	187	261	need	need	NOUN
easat-1672	187	262	for	for	ADP
easat-1672	187	263	additional	additional	ADJ
easat-1672	187	264	global	global	ADJ
easat-1672	187	265	warming	warm	VERB
easat-1672	187	266	information	information	NOUN
easat-1672	187	267	to	to	PART
easat-1672	187	268	appear	appear	VERB
easat-1672	187	269	alongside	alongside	ADP
easat-1672	187	270	financial	financial	ADJ
easat-1672	187	271	statements	statement	NOUN
easat-1672	187	272	in	in	ADP
easat-1672	187	273	formulating	formulate	VERB
easat-1672	187	274	economic	economic	ADJ
easat-1672	187	275	decisions	decision	NOUN
easat-1672	187	276	0.790	0.790	NOUN
easat-1672	187	277	*	*	NOUN
easat-1672	187	278	*	*	NOUN
easat-1672	187	279	0.000	0.000	NUM
easat-1672	187	280	8	8	NUM
easat-1672	187	281	identifying	identify	VERB
easat-1672	187	282	the	the	DET
easat-1672	187	283	reasons	reason	NOUN
easat-1672	187	284	for	for	ADP
easat-1672	187	285	resorting	resort	VERB
easat-1672	187	286	to	to	ADP
easat-1672	187	287	integrated	integrated	ADJ
easat-1672	187	288	reporting	reporting	NOUN
easat-1672	187	289	on	on	ADP
easat-1672	187	290	global	global	ADJ
easat-1672	187	291	warming	warming	NOUN
easat-1672	187	292	enables	enable	NOUN
easat-1672	187	293	focusing	focus	VERB
easat-1672	187	294	on	on	ADP
easat-1672	187	295	financial	financial	ADJ
easat-1672	187	296	and	and	CCONJ
easat-1672	187	297	non	non	ADJ
easat-1672	187	298	-	-	ADJ
easat-1672	187	299	financial	financial	ADJ
easat-1672	187	300	performance	performance	NOUN
easat-1672	187	301	and	and	CCONJ
easat-1672	187	302	implementation	implementation	NOUN
easat-1672	187	303	of	of	ADP
easat-1672	187	304	the	the	DET
easat-1672	187	305	economic	economic	ADJ
easat-1672	187	306	unit	unit	NOUN
easat-1672	187	307	strategy	strategy	NOUN
easat-1672	187	308	,	,	PUNCT
easat-1672	187	309	and	and	CCONJ
easat-1672	187	310	linking	link	VERB
easat-1672	187	311	it	it	PRON
easat-1672	187	312	to	to	ADP
easat-1672	187	313	sustainability	sustainability	NOUN
easat-1672	187	314	operations	operation	NOUN
easat-1672	187	315	0.655	0.655	NOUN
easat-1672	187	316	*	*	PUNCT
easat-1672	188	1	*	*	PUNCT
easat-1672	188	2	0.000	0.000	NUM
easat-1672	188	3	9	9	NUM
easat-1672	188	4	integrated	integrate	VERB
easat-1672	188	5	reporting	reporting	NOUN
easat-1672	188	6	on	on	ADP
easat-1672	188	7	global	global	ADJ
easat-1672	188	8	warming	warming	NOUN
easat-1672	188	9	aims	aim	VERB
easat-1672	188	10	to	to	PART
easat-1672	188	11	improve	improve	VERB
easat-1672	188	12	the	the	DET
easat-1672	188	13	quality	quality	NOUN
easat-1672	188	14	of	of	ADP
easat-1672	188	15	information	information	NOUN
easat-1672	188	16	provided	provide	VERB
easat-1672	188	17	to	to	ADP
easat-1672	188	18	stakeholders	stakeholder	NOUN
easat-1672	188	19	,	,	PUNCT
easat-1672	188	20	provide	provide	VERB
easat-1672	188	21	important	important	ADJ
easat-1672	188	22	information	information	NOUN
easat-1672	188	23	about	about	ADP
easat-1672	188	24	the	the	DET
easat-1672	188	25	ability	ability	NOUN
easat-1672	188	26	of	of	ADP
easat-1672	188	27	entities	entity	NOUN
easat-1672	188	28	to	to	PART
easat-1672	188	29	create	create	VERB
easat-1672	188	30	value	value	NOUN
easat-1672	188	31	over	over	ADP
easat-1672	188	32	time	time	NOUN
easat-1672	188	33	,	,	PUNCT
easat-1672	188	34	encourage	encourage	VERB
easat-1672	188	35	integrated	integrated	ADJ
easat-1672	188	36	thinking	thinking	NOUN
easat-1672	188	37	,	,	PUNCT
easat-1672	188	38	and	and	CCONJ
easat-1672	188	39	improve	improve	VERB
easat-1672	188	40	accountability	accountability	NOUN
easat-1672	188	41	and	and	CCONJ
easat-1672	188	42	responsibility	responsibility	NOUN
easat-1672	188	43	0.760	0.760	NUM
easat-1672	188	44	*	*	PUNCT
easat-1672	188	45	*	*	PUNCT
easat-1672	188	46	0.000	0.000	NUM
easat-1672	188	47	10	10	NUM
easat-1672	188	48	integrated	integrate	VERB
easat-1672	188	49	ghg	ghg	PROPN
easat-1672	188	50	reporting	reporting	NOUN
easat-1672	188	51	helps	help	VERB
easat-1672	188	52	address	address	VERB
easat-1672	188	53	financial	financial	ADJ
easat-1672	188	54	reporting	reporting	NOUN
easat-1672	188	55	shortcomings	shortcoming	NOUN
easat-1672	188	56	,	,	PUNCT
easat-1672	188	57	provides	provide	VERB
easat-1672	188	58	forwardlooking	forwardlooke	VERB
easat-1672	188	59	information	information	NOUN
easat-1672	188	60	to	to	PART
easat-1672	188	61	anticipate	anticipate	VERB
easat-1672	188	62	potential	potential	ADJ
easat-1672	188	63	risks	risk	NOUN
easat-1672	188	64	and	and	CCONJ
easat-1672	188	65	opportunities	opportunity	NOUN
easat-1672	188	66	,	,	PUNCT
easat-1672	188	67	and	and	CCONJ
easat-1672	188	68	helps	help	VERB
easat-1672	188	69	financial	financial	ADJ
easat-1672	188	70	analysts	analyst	NOUN
easat-1672	188	71	and	and	CCONJ
easat-1672	188	72	investors	investor	NOUN
easat-1672	188	73	assess	assess	VERB
easat-1672	188	74	an	an	DET
easat-1672	188	75	entity	entity	NOUN
easat-1672	188	76	's	's	PART
easat-1672	188	77	ability	ability	NOUN
easat-1672	188	78	to	to	PART
easat-1672	188	79	create	create	VERB
easat-1672	188	80	and	and	CCONJ
easat-1672	188	81	sustain	sustain	VERB
easat-1672	188	82	value	value	NOUN
easat-1672	188	83	over	over	ADP
easat-1672	188	84	the	the	DET
easat-1672	188	85	long	long	ADJ
easat-1672	188	86	term	term	NOUN
easat-1672	188	87	0.678	0.678	NUM
easat-1672	188	88	*	*	PUNCT
easat-1672	188	89	*	*	PUNCT
easat-1672	188	90	0.000	0.000	NUM
easat-1672	188	91	11	11	NUM
easat-1672	188	92	integrated	integrate	VERB
easat-1672	188	93	reporting	reporting	NOUN
easat-1672	188	94	on	on	ADP
easat-1672	188	95	global	global	ADJ
easat-1672	188	96	warming	warming	NOUN
easat-1672	188	97	should	should	AUX
easat-1672	188	98	include	include	VERB
easat-1672	188	99	specific	specific	ADJ
easat-1672	188	100	elements	element	NOUN
easat-1672	188	101	such	such	ADJ
easat-1672	188	102	as	as	ADP
easat-1672	188	103	identifying	identify	VERB
easat-1672	188	104	an	an	DET
easat-1672	188	105	identifiable	identifiable	ADJ
easat-1672	188	106	and	and	CCONJ
easat-1672	188	107	measurable	measurable	ADJ
easat-1672	188	108	task	task	NOUN
easat-1672	188	109	topic	topic	NOUN
easat-1672	188	110	(	(	PUNCT
easat-1672	188	111	elevated	elevated	ADJ
easat-1672	188	112	phosphate	phosphate	NOUN
easat-1672	188	113	,	,	PUNCT
easat-1672	188	114	chromium	chromium	NOUN
easat-1672	188	115	and	and	CCONJ
easat-1672	188	116	copper	copper	NOUN
easat-1672	188	117	in	in	ADP
easat-1672	188	118	water	water	NOUN
easat-1672	188	119	)	)	PUNCT
easat-1672	188	120	,	,	PUNCT
easat-1672	188	121	using	use	VERB
easat-1672	188	122	criteria	criterion	NOUN
easat-1672	188	123	as	as	ADP
easat-1672	188	124	a	a	DET
easat-1672	188	125	means	means	NOUN
easat-1672	188	126	of	of	ADP
easat-1672	188	127	assessing	assess	VERB
easat-1672	188	128	the	the	DET
easat-1672	188	129	topic	topic	NOUN
easat-1672	188	130	,	,	PUNCT
easat-1672	188	131	collecting	collect	VERB
easat-1672	188	132	evidence	evidence	NOUN
easat-1672	188	133	in	in	ADP
easat-1672	188	134	a	a	DET
easat-1672	188	135	sufficient	sufficient	ADJ
easat-1672	188	136	and	and	CCONJ
easat-1672	188	137	appropriate	appropriate	ADJ
easat-1672	188	138	manner	manner	NOUN
easat-1672	188	139	,	,	PUNCT
easat-1672	188	140	and	and	CCONJ
easat-1672	188	141	providing	provide	VERB
easat-1672	188	142	a	a	DET
easat-1672	188	143	report	report	NOUN
easat-1672	188	144	that	that	PRON
easat-1672	188	145	expresses	express	VERB
easat-1672	188	146	the	the	DET
easat-1672	188	147	practitioner	practitioner	NOUN
easat-1672	188	148	’s	’s	PART
easat-1672	188	149	conclusions	conclusion	NOUN
easat-1672	188	150	0.653	0.653	NUM
easat-1672	188	151	*	*	X
easat-1672	188	152	*	*	PUNCT
easat-1672	188	153	0.000	0.000	NUM
easat-1672	188	154	12	12	NUM
easat-1672	188	155	.	.	PUNCT
easat-1672	189	1	in	in	ADP
easat-1672	189	2	the	the	DET
easat-1672	189	3	contemporary	contemporary	ADJ
easat-1672	189	4	business	business	NOUN
easat-1672	189	5	world	world	NOUN
easat-1672	189	6	,	,	PUNCT
easat-1672	189	7	financial	financial	ADJ
easat-1672	189	8	,	,	PUNCT
easat-1672	189	9	non	non	ADJ
easat-1672	189	10	-	-	ADJ
easat-1672	189	11	financial	financial	ADJ
easat-1672	189	12	and	and	CCONJ
easat-1672	189	13	environmental	environmental	ADJ
easat-1672	189	14	reporting	reporting	NOUN
easat-1672	189	15	practices	practice	NOUN
easat-1672	189	16	on	on	ADP
easat-1672	189	17	global	global	ADJ
easat-1672	189	18	warming	warming	NOUN
easat-1672	189	19	have	have	AUX
easat-1672	189	20	become	become	VERB
easat-1672	189	21	more	more	ADV
easat-1672	189	22	complex	complex	ADJ
easat-1672	189	23	and	and	CCONJ
easat-1672	189	24	integrated	integrate	VERB
easat-1672	189	25	,	,	PUNCT
easat-1672	189	26	especially	especially	ADV
easat-1672	189	27	in	in	ADP
easat-1672	189	28	the	the	DET
easat-1672	189	29	context	context	NOUN
easat-1672	189	30	of	of	ADP
easat-1672	189	31	global	global	ADJ
easat-1672	189	32	warming	warming	NOUN
easat-1672	189	33	and	and	CCONJ
easat-1672	189	34	climate	climate	NOUN
easat-1672	189	35	change	change	NOUN
easat-1672	189	36	issues	issue	NOUN
easat-1672	189	37	0.841	0.841	NUM
easat-1672	189	38	*	*	PUNCT
easat-1672	189	39	*	*	PUNCT
easat-1672	189	40	0.000	0.000	NUM
easat-1672	189	41	13	13	NUM
easat-1672	189	42	integrated	integrate	VERB
easat-1672	189	43	reporting	reporting	NOUN
easat-1672	189	44	on	on	ADP
easat-1672	189	45	global	global	ADJ
easat-1672	189	46	warming	warming	NOUN
easat-1672	189	47	contributes	contribute	VERB
easat-1672	189	48	to	to	ADP
easat-1672	189	49	enhancing	enhance	VERB
easat-1672	189	50	transparency	transparency	NOUN
easat-1672	189	51	and	and	CCONJ
easat-1672	189	52	credibility	credibility	NOUN
easat-1672	189	53	among	among	ADP
easat-1672	189	54	entities	entity	NOUN
easat-1672	189	55	and	and	CCONJ
easat-1672	189	56	stakeholders	stakeholder	NOUN
easat-1672	189	57	,	,	PUNCT
easat-1672	189	58	by	by	ADP
easat-1672	189	59	providing	provide	VERB
easat-1672	189	60	comprehensive	comprehensive	ADJ
easat-1672	189	61	and	and	CCONJ
easat-1672	189	62	transparent	transparent	ADJ
easat-1672	189	63	information	information	NOUN
easat-1672	189	64	on	on	ADP
easat-1672	189	65	financial	financial	ADJ
easat-1672	189	66	performance	performance	NOUN
easat-1672	189	67	,	,	PUNCT
easat-1672	189	68	non	non	ADJ
easat-1672	189	69	-	-	ADJ
easat-1672	189	70	financial	financial	ADJ
easat-1672	189	71	performance	performance	NOUN
easat-1672	189	72	,	,	PUNCT
easat-1672	189	73	environmental	environmental	ADJ
easat-1672	189	74	and	and	CCONJ
easat-1672	189	75	social	social	ADJ
easat-1672	189	76	impact	impact	NOUN
easat-1672	189	77	,	,	PUNCT
easat-1672	189	78	and	and	CCONJ
easat-1672	189	79	corporate	corporate	ADJ
easat-1672	189	80	governance	governance	NOUN
easat-1672	189	81	0.620	0.620	NUM
easat-1672	190	1	*	*	PUNCT
easat-1672	190	2	*	*	PUNCT
easat-1672	190	3	0.000	0.000	NUM
easat-1672	190	4	14	14	NUM
easat-1672	190	5	.	.	PUNCT
easat-1672	191	1	integrated	integrate	VERB
easat-1672	191	2	reporting	reporting	NOUN
easat-1672	191	3	on	on	ADP
easat-1672	191	4	global	global	ADJ
easat-1672	191	5	warming	warming	NOUN
easat-1672	191	6	contributes	contribute	VERB
easat-1672	191	7	to	to	ADP
easat-1672	191	8	understanding	understand	VERB
easat-1672	191	9	the	the	DET
easat-1672	191	10	full	full	ADJ
easat-1672	191	11	impact	impact	NOUN
easat-1672	191	12	of	of	ADP
easat-1672	191	13	the	the	DET
easat-1672	191	14	unit	unit	NOUN
easat-1672	191	15	on	on	ADP
easat-1672	191	16	the	the	DET
easat-1672	191	17	environment	environment	NOUN
easat-1672	191	18	,	,	PUNCT
easat-1672	191	19	society	society	NOUN
easat-1672	191	20	and	and	CCONJ
easat-1672	191	21	the	the	DET
easat-1672	191	22	economy	economy	NOUN
easat-1672	191	23	related	relate	VERB
easat-1672	191	24	to	to	ADP
easat-1672	191	25	gas	gas	NOUN
easat-1672	191	26	emissions	emission	NOUN
easat-1672	191	27	into	into	ADP
easat-1672	191	28	the	the	DET
easat-1672	191	29	atmosphere	atmosphere	NOUN
easat-1672	191	30	,	,	PUNCT
easat-1672	191	31	whether	whether	SCONJ
easat-1672	191	32	from	from	ADP
easat-1672	191	33	factories	factory	NOUN
easat-1672	191	34	or	or	CCONJ
easat-1672	191	35	chimneys	chimney	NOUN
easat-1672	191	36	,	,	PUNCT
easat-1672	191	37	which	which	PRON
easat-1672	191	38	helps	help	VERB
easat-1672	191	39	them	they	PRON
easat-1672	191	40	in	in	ADP
easat-1672	191	41	making	make	VERB
easat-1672	191	42	informed	informed	ADJ
easat-1672	191	43	and	and	CCONJ
easat-1672	191	44	responsible	responsible	ADJ
easat-1672	191	45	decisions	decision	NOUN
easat-1672	191	46	0.542	0.542	NUM
easat-1672	191	47	*	*	PUNCT
easat-1672	191	48	*	*	PUNCT
easat-1672	191	49	0.000	0.000	NUM
easat-1672	191	50	15	15	NUM
easat-1672	191	51	.	.	PUNCT
easat-1672	192	1	integrated	integrate	VERB
easat-1672	192	2	reporting	reporting	NOUN
easat-1672	192	3	on	on	ADP
easat-1672	192	4	wastewater	wastewater	NOUN
easat-1672	192	5	inefficiency	inefficiency	NOUN
easat-1672	192	6	helps	help	VERB
easat-1672	192	7	units	unit	NOUN
easat-1672	192	8	improve	improve	VERB
easat-1672	192	9	their	their	PRON
easat-1672	192	10	management	management	NOUN
easat-1672	192	11	and	and	CCONJ
easat-1672	192	12	performance	performance	NOUN
easat-1672	192	13	by	by	ADP
easat-1672	192	14	providing	provide	VERB
easat-1672	192	15	comprehensive	comprehensive	ADJ
easat-1672	192	16	information	information	NOUN
easat-1672	192	17	on	on	ADP
easat-1672	192	18	all	all	DET
easat-1672	192	19	aspects	aspect	NOUN
easat-1672	192	20	of	of	ADP
easat-1672	192	21	their	their	PRON
easat-1672	192	22	business	business	NOUN
easat-1672	192	23	including	include	VERB
easat-1672	192	24	performance	performance	NOUN
easat-1672	192	25	,	,	PUNCT
easat-1672	192	26	environmental	environmental	ADJ
easat-1672	192	27	and	and	CCONJ
easat-1672	192	28	social	social	ADJ
easat-1672	192	29	impact	impact	NOUN
easat-1672	192	30	and	and	CCONJ
easat-1672	192	31	governance	governance	NOUN
easat-1672	192	32	0.645	0.645	NUM
easat-1672	192	33	*	*	PUNCT
easat-1672	192	34	*	*	PUNCT
easat-1672	192	35	0.000	0.000	NUM
easat-1672	192	36	16	16	NUM
easat-1672	192	37	there	there	PRON
easat-1672	192	38	is	be	VERB
easat-1672	192	39	a	a	DET
easat-1672	192	40	need	need	NOUN
easat-1672	192	41	for	for	ADP
easat-1672	192	42	leading	lead	VERB
easat-1672	192	43	professional	professional	ADJ
easat-1672	192	44	and	and	CCONJ
easat-1672	192	45	accounting	accounting	NOUN
easat-1672	192	46	organizations	organization	NOUN
easat-1672	192	47	in	in	ADP
easat-1672	192	48	the	the	DET
easat-1672	192	49	field	field	NOUN
easat-1672	192	50	of	of	ADP
easat-1672	192	51	integrated	integrate	VERB
easat-1672	192	52	global	global	ADJ
easat-1672	192	53	warming	warming	NOUN
easat-1672	192	54	reporting	reporting	NOUN
easat-1672	192	55	that	that	PRON
easat-1672	192	56	play	play	VERB
easat-1672	192	57	a	a	DET
easat-1672	192	58	vital	vital	ADJ
easat-1672	192	59	role	role	NOUN
easat-1672	192	60	in	in	ADP
easat-1672	192	61	promoting	promote	VERB
easat-1672	192	62	integrated	integrated	ADJ
easat-1672	192	63	reporting	reporting	NOUN
easat-1672	192	64	,	,	PUNCT
easat-1672	192	65	developing	develop	VERB
easat-1672	192	66	standards	standard	NOUN
easat-1672	192	67	and	and	CCONJ
easat-1672	192	68	guidance	guidance	NOUN
easat-1672	192	69	related	relate	VERB
easat-1672	192	70	to	to	ADP
easat-1672	192	71	it	it	PRON
easat-1672	192	72	,	,	PUNCT
easat-1672	192	73	and	and	CCONJ
easat-1672	192	74	contributing	contribute	VERB
easat-1672	192	75	to	to	ADP
easat-1672	192	76	enhancing	enhance	VERB
easat-1672	192	77	the	the	DET
easat-1672	192	78	role	role	NOUN
easat-1672	192	79	of	of	ADP
easat-1672	192	80	0.628	0.628	NUM
easat-1672	192	81	*	*	PUNCT
easat-1672	192	82	*	*	PUNCT
easat-1672	192	83	0.000	0.000	NUM
easat-1672	192	84	457	457	NUM
easat-1672	192	85	edelweiss	edelweiss	PROPN
easat-1672	192	86	applied	apply	VERB
easat-1672	192	87	science	science	NOUN
easat-1672	192	88	and	and	CCONJ
easat-1672	192	89	technology	technology	NOUN
easat-1672	192	90	issn	issn	PROPN
easat-1672	192	91	:	:	PUNCT
easat-1672	192	92	2576	2576	NUM
easat-1672	192	93	-	-	SYM
easat-1672	192	94	8484	8484	NUM
easat-1672	192	95	vol	vol	NOUN
easat-1672	192	96	.	.	PROPN
easat-1672	192	97	8	8	NUM
easat-1672	192	98	,	,	PUNCT
easat-1672	192	99	no	no	INTJ
easat-1672	192	100	.	.	NOUN
easat-1672	193	1	3	3	NUM
easat-1672	193	2	:	:	SYM
easat-1672	193	3	446	446	NUM
easat-1672	193	4	-	-	SYM
easat-1672	193	5	475	475	NUM
easat-1672	193	6	,	,	PUNCT
easat-1672	193	7	2024	2024	NUM
easat-1672	193	8	doi	doi	NOUN
easat-1672	193	9	:	:	PUNCT
easat-1672	193	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	193	11	©	©	NOUN
easat-1672	193	12	2024	2024	NUM
easat-1672	193	13	by	by	ADP
easat-1672	193	14	the	the	DET
easat-1672	193	15	authors	author	NOUN
easat-1672	193	16	;	;	PUNCT
easat-1672	193	17	licensee	licensee	PROPN
easat-1672	193	18	learning	learning	NOUN
easat-1672	193	19	gate	gate	PROPN
easat-1672	193	20	t	t	PROPN
easat-1672	193	21	phrases	phrase	NOUN
easat-1672	193	22	correlation	correlation	NOUN
easat-1672	193	23	coefficient	coefficient	NOUN
easat-1672	193	24	sig	sig	PROPN
easat-1672	193	25	.	.	PUNCT
easat-1672	194	1	accountants	accountant	NOUN
easat-1672	194	2	in	in	ADP
easat-1672	194	3	improving	improve	VERB
easat-1672	194	4	financial	financial	ADJ
easat-1672	194	5	and	and	CCONJ
easat-1672	194	6	non	non	ADJ
easat-1672	194	7	-	-	ADJ
easat-1672	194	8	financial	financial	ADJ
easat-1672	194	9	reporting	reporting	NOUN
easat-1672	194	10	17	17	NUM
easat-1672	194	11	the	the	DET
easat-1672	194	12	dimensions	dimension	NOUN
easat-1672	194	13	of	of	ADP
easat-1672	194	14	integrated	integrated	ADJ
easat-1672	194	15	reporting	reporting	NOUN
easat-1672	194	16	on	on	ADP
easat-1672	194	17	global	global	ADJ
easat-1672	194	18	warming	warming	NOUN
easat-1672	194	19	include	include	VERB
easat-1672	194	20	the	the	DET
easat-1672	194	21	scientific	scientific	ADJ
easat-1672	194	22	dimensions	dimension	NOUN
easat-1672	194	23	,	,	PUNCT
easat-1672	194	24	which	which	PRON
easat-1672	194	25	provide	provide	VERB
easat-1672	194	26	scientific	scientific	ADJ
easat-1672	194	27	information	information	NOUN
easat-1672	194	28	and	and	CCONJ
easat-1672	194	29	data	datum	NOUN
easat-1672	194	30	on	on	ADP
easat-1672	194	31	global	global	ADJ
easat-1672	194	32	warming	warming	NOUN
easat-1672	194	33	and	and	CCONJ
easat-1672	194	34	climate	climate	NOUN
easat-1672	194	35	change	change	NOUN
easat-1672	194	36	0.608	0.608	NUM
easat-1672	194	37	*	*	PUNCT
easat-1672	194	38	*	*	PUNCT
easat-1672	194	39	0.000	0.000	NUM
easat-1672	194	40	18	18	NUM
easat-1672	194	41	integrated	integrate	VERB
easat-1672	194	42	reporting	reporting	NOUN
easat-1672	194	43	dimensions	dimension	NOUN
easat-1672	194	44	of	of	ADP
easat-1672	194	45	global	global	ADJ
easat-1672	194	46	warming	warming	NOUN
easat-1672	194	47	include	include	VERB
easat-1672	194	48	environmental	environmental	ADJ
easat-1672	194	49	dimensions	dimension	NOUN
easat-1672	194	50	,	,	PUNCT
easat-1672	194	51	which	which	PRON
easat-1672	194	52	provide	provide	VERB
easat-1672	194	53	information	information	NOUN
easat-1672	194	54	on	on	ADP
easat-1672	194	55	the	the	DET
easat-1672	194	56	environmental	environmental	ADJ
easat-1672	194	57	impacts	impact	NOUN
easat-1672	194	58	of	of	ADP
easat-1672	194	59	global	global	ADJ
easat-1672	194	60	warming	warming	NOUN
easat-1672	194	61	,	,	PUNCT
easat-1672	194	62	such	such	ADJ
easat-1672	194	63	as	as	ADP
easat-1672	194	64	plant	plant	NOUN
easat-1672	194	65	and	and	CCONJ
easat-1672	194	66	animal	animal	NOUN
easat-1672	194	67	extinctions	extinction	NOUN
easat-1672	194	68	and	and	CCONJ
easat-1672	194	69	changes	change	NOUN
easat-1672	194	70	in	in	ADP
easat-1672	194	71	ecosystems	ecosystem	NOUN
easat-1672	194	72	0.779	0.779	NUM
easat-1672	194	73	*	*	PUNCT
easat-1672	194	74	*	*	PUNCT
easat-1672	194	75	0.000	0.000	NUM
easat-1672	194	76	19	19	NUM
easat-1672	194	77	the	the	DET
easat-1672	194	78	dimensions	dimension	NOUN
easat-1672	194	79	of	of	ADP
easat-1672	194	80	integrated	integrated	ADJ
easat-1672	194	81	reporting	reporting	NOUN
easat-1672	194	82	on	on	ADP
easat-1672	194	83	global	global	ADJ
easat-1672	194	84	warming	warming	NOUN
easat-1672	194	85	include	include	VERB
easat-1672	194	86	economic	economic	ADJ
easat-1672	194	87	dimensions	dimension	NOUN
easat-1672	194	88	,	,	PUNCT
easat-1672	194	89	which	which	PRON
easat-1672	194	90	provide	provide	VERB
easat-1672	194	91	economic	economic	ADJ
easat-1672	194	92	information	information	NOUN
easat-1672	194	93	about	about	ADP
easat-1672	194	94	the	the	DET
easat-1672	194	95	economic	economic	ADJ
easat-1672	194	96	impacts	impact	NOUN
easat-1672	194	97	of	of	ADP
easat-1672	194	98	global	global	ADJ
easat-1672	194	99	warming	warming	NOUN
easat-1672	194	100	,	,	PUNCT
easat-1672	194	101	such	such	ADJ
easat-1672	194	102	as	as	ADP
easat-1672	194	103	adaptation	adaptation	NOUN
easat-1672	194	104	and	and	CCONJ
easat-1672	194	105	mitigation	mitigation	NOUN
easat-1672	194	106	costs	cost	NOUN
easat-1672	194	107	and	and	CCONJ
easat-1672	194	108	its	its	PRON
easat-1672	194	109	effects	effect	NOUN
easat-1672	194	110	on	on	ADP
easat-1672	194	111	various	various	ADJ
easat-1672	194	112	industries	industry	NOUN
easat-1672	194	113	and	and	CCONJ
easat-1672	194	114	the	the	DET
easat-1672	194	115	economy	economy	NOUN
easat-1672	194	116	0.738	0.738	NUM
easat-1672	194	117	*	*	SYM
easat-1672	194	118	*	*	PUNCT
easat-1672	194	119	0.000	0.000	NUM
easat-1672	194	120	20	20	NUM
easat-1672	194	121	.	.	PUNCT
easat-1672	195	1	through	through	ADP
easat-1672	195	2	the	the	DET
easat-1672	195	3	integrated	integrate	VERB
easat-1672	195	4	dimensions	dimension	NOUN
easat-1672	195	5	of	of	ADP
easat-1672	195	6	global	global	ADJ
easat-1672	195	7	warming	warming	NOUN
easat-1672	195	8	,	,	PUNCT
easat-1672	195	9	comprehensive	comprehensive	ADJ
easat-1672	195	10	and	and	CCONJ
easat-1672	195	11	integrated	integrated	ADJ
easat-1672	195	12	reports	report	NOUN
easat-1672	195	13	on	on	ADP
easat-1672	195	14	global	global	ADJ
easat-1672	195	15	warming	warming	NOUN
easat-1672	195	16	can	can	AUX
easat-1672	195	17	be	be	AUX
easat-1672	195	18	provided	provide	VERB
easat-1672	195	19	,	,	PUNCT
easat-1672	195	20	contributing	contribute	VERB
easat-1672	195	21	to	to	ADP
easat-1672	195	22	a	a	DET
easat-1672	195	23	deeper	deep	ADJ
easat-1672	195	24	understanding	understanding	NOUN
easat-1672	195	25	of	of	ADP
easat-1672	195	26	its	its	PRON
easat-1672	195	27	effects	effect	NOUN
easat-1672	195	28	and	and	CCONJ
easat-1672	195	29	directing	direct	VERB
easat-1672	195	30	efforts	effort	NOUN
easat-1672	195	31	towards	towards	ADP
easat-1672	195	32	adaptation	adaptation	NOUN
easat-1672	195	33	,	,	PUNCT
easat-1672	195	34	mitigation	mitigation	NOUN
easat-1672	195	35	and	and	CCONJ
easat-1672	195	36	taking	take	VERB
easat-1672	195	37	the	the	DET
easat-1672	195	38	necessary	necessary	ADJ
easat-1672	195	39	measures	measure	NOUN
easat-1672	195	40	to	to	PART
easat-1672	195	41	confront	confront	VERB
easat-1672	195	42	it	it	PRON
easat-1672	195	43	0.729	0.729	NUM
easat-1672	195	44	*	*	PUNCT
easat-1672	195	45	*	*	PUNCT
easat-1672	195	46	0.000	0.000	NUM
easat-1672	195	47	source	source	NOUN
easat-1672	195	48	:	:	PUNCT
easat-1672	195	49	prepared	prepare	VERB
easat-1672	195	50	by	by	ADP
easat-1672	195	51	the	the	DET
easat-1672	195	52	researcher	researcher	NOUN
easat-1672	195	53	based	base	VERB
easat-1672	195	54	on	on	ADP
easat-1672	195	55	the	the	DET
easat-1672	195	56	outputs	output	NOUN
easat-1672	195	57	of	of	ADP
easat-1672	195	58	the	the	DET
easat-1672	195	59	spss	spss	PROPN
easat-1672	195	60	program	program	NOUN
easat-1672	195	61	,	,	PUNCT
easat-1672	195	62	the	the	DET
easat-1672	195	63	correlation	correlation	NOUN
easat-1672	195	64	is	be	AUX
easat-1672	195	65	statistically	statistically	ADV
easat-1672	195	66	significant	significant	ADJ
easat-1672	195	67	at	at	ADP
easat-1672	195	68	a	a	DET
easat-1672	195	69	significance	significance	NOUN
easat-1672	195	70	level	level	NOUN
easat-1672	195	71	of	of	ADP
easat-1672	195	72	(	(	PUNCT
easat-1672	195	73	0.01	0.01	NUM
easat-1672	195	74	)	)	PUNCT
easat-1672	195	75	.	.	PUNCT
easat-1672	196	1	table	table	NOUN
easat-1672	196	2	8	8	NUM
easat-1672	196	3	.	.	PUNCT
easat-1672	197	1	internal	internal	ADJ
easat-1672	197	2	correlation	correlation	NOUN
easat-1672	197	3	coefficient	coefficient	NOUN
easat-1672	197	4	of	of	ADP
easat-1672	197	5	the	the	DET
easat-1672	197	6	variable	variable	NOUN
easat-1672	197	7	(	(	PUNCT
easat-1672	197	8	fulfilling	fulfil	VERB
easat-1672	197	9	the	the	DET
easat-1672	197	10	requirements	requirement	NOUN
easat-1672	197	11	of	of	ADP
easat-1672	197	12	standard	standard	NOUN
easat-1672	197	13	3410	3410	NUM
easat-1672	197	14	)	)	PUNCT
easat-1672	197	15	.	.	PUNCT
easat-1672	198	1	t	t	PROPN
easat-1672	198	2	phrases	phrase	NOUN
easat-1672	198	3	correlation	correlation	NOUN
easat-1672	198	4	coefficient	coefficient	NOUN
easat-1672	198	5	sig	sig	X
easat-1672	198	6	.	.	PROPN
easat-1672	198	7	1	1	NUM
easat-1672	198	8	isa	isa	PROPN
easat-1672	198	9	3410	3410	NUM
easat-1672	198	10	applies	apply	VERB
easat-1672	198	11	to	to	PART
easat-1672	198	12	assurance	assurance	NOUN
easat-1672	198	13	procedures	procedure	NOUN
easat-1672	198	14	relating	relate	VERB
easat-1672	198	15	to	to	ADP
easat-1672	198	16	the	the	DET
easat-1672	198	17	listing	listing	NOUN
easat-1672	198	18	of	of	ADP
easat-1672	198	19	greenhouse	greenhouse	NOUN
easat-1672	198	20	gases	gas	NOUN
easat-1672	198	21	except	except	SCONJ
easat-1672	198	22	where	where	SCONJ
easat-1672	198	23	the	the	DET
easat-1672	198	24	greenhouse	greenhouse	NOUN
easat-1672	198	25	gas	gas	NOUN
easat-1672	198	26	listings	listing	NOUN
easat-1672	198	27	are	be	AUX
easat-1672	198	28	part	part	NOUN
easat-1672	198	29	of	of	ADP
easat-1672	198	30	comprehensive	comprehensive	ADJ
easat-1672	198	31	information	information	NOUN
easat-1672	198	32	subject	subject	ADJ
easat-1672	198	33	to	to	ADP
easat-1672	198	34	assurance	assurance	NOUN
easat-1672	198	35	.527**0	.527**0	PUNCT
easat-1672	198	36	0.000	0.000	NUM
easat-1672	198	37	2	2	NUM
easat-1672	198	38	in	in	ADP
easat-1672	198	39	each	each	DET
easat-1672	198	40	greenhouse	greenhouse	NOUN
easat-1672	198	41	gas	gas	NOUN
easat-1672	198	42	assertion	assertion	NOUN
easat-1672	198	43	engagement	engagement	NOUN
easat-1672	198	44	,	,	PUNCT
easat-1672	198	45	the	the	DET
easat-1672	198	46	accountant	accountant	NOUN
easat-1672	198	47	selects	select	VERB
easat-1672	198	48	a	a	DET
easat-1672	198	49	combination	combination	NOUN
easat-1672	198	50	of	of	ADP
easat-1672	198	51	assurance	assurance	NOUN
easat-1672	198	52	procedures	procedure	NOUN
easat-1672	198	53	including	include	VERB
easat-1672	198	54	verification	verification	NOUN
easat-1672	198	55	,	,	PUNCT
easat-1672	198	56	observation	observation	NOUN
easat-1672	198	57	,	,	PUNCT
easat-1672	198	58	confirmation	confirmation	NOUN
easat-1672	198	59	,	,	PUNCT
easat-1672	198	60	repetition	repetition	NOUN
easat-1672	198	61	of	of	ADP
easat-1672	198	62	the	the	DET
easat-1672	198	63	calculation	calculation	NOUN
easat-1672	198	64	,	,	PUNCT
easat-1672	198	65	repetition	repetition	NOUN
easat-1672	198	66	,	,	PUNCT
easat-1672	198	67	analytical	analytical	ADJ
easat-1672	198	68	procedures	procedure	NOUN
easat-1672	198	69	,	,	PUNCT
easat-1672	198	70	and	and	CCONJ
easat-1672	198	71	consultation	consultation	NOUN
easat-1672	198	72	.653**0	.653**0	PUNCT
easat-1672	198	73	0.000	0.000	NUM
easat-1672	198	74	3	3	NUM
easat-1672	198	75	where	where	SCONJ
easat-1672	198	76	compliance	compliance	NOUN
easat-1672	198	77	is	be	AUX
easat-1672	198	78	subject	subject	ADJ
easat-1672	198	79	to	to	ADP
easat-1672	198	80	local	local	ADJ
easat-1672	198	81	laws	law	NOUN
easat-1672	198	82	,	,	PUNCT
easat-1672	198	83	regulations	regulation	NOUN
easat-1672	198	84	or	or	CCONJ
easat-1672	198	85	emissions	emission	NOUN
easat-1672	198	86	trading	trading	NOUN
easat-1672	198	87	scheme	scheme	NOUN
easat-1672	198	88	provisions	provision	NOUN
easat-1672	198	89	,	,	PUNCT
easat-1672	198	90	this	this	DET
easat-1672	198	91	standard	standard	NOUN
easat-1672	198	92	will	will	AUX
easat-1672	198	93	not	not	PART
easat-1672	198	94	override	override	VERB
easat-1672	198	95	those	those	DET
easat-1672	198	96	laws	law	NOUN
easat-1672	198	97	,	,	PUNCT
easat-1672	198	98	regulations	regulation	NOUN
easat-1672	198	99	or	or	CCONJ
easat-1672	198	100	provisions	provision	NOUN
easat-1672	198	101	0.631	0.631	NUM
easat-1672	198	102	*	*	PUNCT
easat-1672	198	103	*	*	PUNCT
easat-1672	198	104	0.000	0.000	NUM
easat-1672	198	105	4	4	NUM
easat-1672	198	106	if	if	SCONJ
easat-1672	198	107	local	local	ADJ
easat-1672	198	108	regulations	regulation	NOUN
easat-1672	198	109	,	,	PUNCT
easat-1672	198	110	rules	rule	NOUN
easat-1672	198	111	or	or	CCONJ
easat-1672	198	112	provisions	provision	NOUN
easat-1672	198	113	of	of	ADP
easat-1672	198	114	the	the	DET
easat-1672	198	115	emissions	emission	NOUN
easat-1672	198	116	trading	trading	NOUN
easat-1672	198	117	scheme	scheme	NOUN
easat-1672	198	118	differ	differ	VERB
easat-1672	198	119	from	from	ADP
easat-1672	198	120	this	this	DET
easat-1672	198	121	standard	standard	NOUN
easat-1672	198	122	,	,	PUNCT
easat-1672	198	123	the	the	DET
easat-1672	198	124	obligation	obligation	NOUN
easat-1672	198	125	must	must	AUX
easat-1672	198	126	be	be	AUX
easat-1672	198	127	implemented	implement	VERB
easat-1672	198	128	in	in	ADP
easat-1672	198	129	accordance	accordance	NOUN
easat-1672	198	130	with	with	ADP
easat-1672	198	131	the	the	DET
easat-1672	198	132	local	local	ADJ
easat-1672	198	133	regulations	regulation	NOUN
easat-1672	198	134	,	,	PUNCT
easat-1672	198	135	rules	rule	NOUN
easat-1672	198	136	or	or	CCONJ
easat-1672	198	137	provisions	provision	NOUN
easat-1672	198	138	,	,	PUNCT
easat-1672	198	139	which	which	PRON
easat-1672	198	140	will	will	AUX
easat-1672	198	141	not	not	PART
easat-1672	198	142	automatically	automatically	ADV
easat-1672	198	143	conform	conform	VERB
easat-1672	198	144	to	to	ADP
easat-1672	198	145	the	the	DET
easat-1672	198	146	standard	standard	ADJ
easat-1672	198	147	0.722	0.722	NUM
easat-1672	198	148	*	*	NOUN
easat-1672	198	149	*	*	NOUN
easat-1672	198	150	0.000	0.000	NUM
easat-1672	198	151	5	5	NUM
easat-1672	198	152	a	a	DET
easat-1672	198	153	certified	certify	VERB
easat-1672	198	154	public	public	ADJ
easat-1672	198	155	accountant	accountant	NOUN
easat-1672	198	156	is	be	AUX
easat-1672	198	157	entitled	entitle	VERB
easat-1672	198	158	to	to	PART
easat-1672	198	159	comply	comply	VERB
easat-1672	198	160	with	with	ADP
easat-1672	198	161	this	this	DET
easat-1672	198	162	standard	standard	NOUN
easat-1672	198	163	in	in	ADP
easat-1672	198	164	addition	addition	NOUN
easat-1672	198	165	to	to	ADP
easat-1672	198	166	local	local	ADJ
easat-1672	198	167	laws	law	NOUN
easat-1672	198	168	and	and	CCONJ
easat-1672	198	169	regulations	regulation	NOUN
easat-1672	198	170	and	and	CCONJ
easat-1672	198	171	the	the	DET
easat-1672	198	172	provisions	provision	NOUN
easat-1672	198	173	of	of	ADP
easat-1672	198	174	the	the	DET
easat-1672	198	175	trading	trading	NOUN
easat-1672	198	176	program	program	NOUN
easat-1672	198	177	with	with	ADP
easat-1672	198	178	emissions	emission	NOUN
easat-1672	198	179	only	only	ADV
easat-1672	198	180	when	when	SCONJ
easat-1672	198	181	all	all	DET
easat-1672	198	182	applicable	applicable	ADJ
easat-1672	198	183	requirements	requirement	NOUN
easat-1672	198	184	of	of	ADP
easat-1672	198	185	this	this	DET
easat-1672	198	186	standard	standard	NOUN
easat-1672	198	187	are	be	AUX
easat-1672	198	188	met	meet	VERB
easat-1672	198	189	0.626	0.626	NUM
easat-1672	198	190	*	*	PUNCT
easat-1672	198	191	*	*	PUNCT
easat-1672	198	192	0.000	0.000	NUM
easat-1672	198	193	6	6	NUM
easat-1672	198	194	the	the	DET
easat-1672	198	195	objectives	objective	NOUN
easat-1672	198	196	of	of	ADP
easat-1672	198	197	the	the	DET
easat-1672	198	198	public	public	ADJ
easat-1672	198	199	accountant	accountant	NOUN
easat-1672	198	200	include	include	VERB
easat-1672	198	201	obtaining	obtain	VERB
easat-1672	198	202	reasonable	reasonable	ADJ
easat-1672	198	203	or	or	CCONJ
easat-1672	198	204	limited	limited	ADJ
easat-1672	198	205	assurance	assurance	NOUN
easat-1672	198	206	about	about	ADP
easat-1672	198	207	the	the	DET
easat-1672	198	208	accuracy	accuracy	NOUN
easat-1672	198	209	of	of	ADP
easat-1672	198	210	the	the	DET
easat-1672	198	211	financial	financial	ADJ
easat-1672	198	212	statements	statement	NOUN
easat-1672	198	213	and	and	CCONJ
easat-1672	198	214	their	their	PRON
easat-1672	198	215	freedom	freedom	NOUN
easat-1672	198	216	from	from	ADP
easat-1672	198	217	material	material	NOUN
easat-1672	198	218	misstatement	misstatement	NOUN
easat-1672	198	219	due	due	ADP
easat-1672	198	220	to	to	ADP
easat-1672	198	221	fraud	fraud	NOUN
easat-1672	198	222	or	or	CCONJ
easat-1672	198	223	error	error	NOUN
easat-1672	198	224	0.831	0.831	NUM
easat-1672	198	225	*	*	PUNCT
easat-1672	198	226	*	*	PUNCT
easat-1672	198	227	0.000	0.000	NUM
easat-1672	198	228	7	7	NUM
easat-1672	198	229	the	the	DET
easat-1672	198	230	accountant	accountant	NOUN
easat-1672	198	231	seeks	seek	VERB
easat-1672	198	232	to	to	PART
easat-1672	198	233	ensure	ensure	VERB
easat-1672	198	234	that	that	SCONJ
easat-1672	198	235	the	the	DET
easat-1672	198	236	audited	audit	VERB
easat-1672	198	237	financial	financial	ADJ
easat-1672	198	238	statements	statement	NOUN
easat-1672	198	239	are	be	AUX
easat-1672	198	240	free	free	ADJ
easat-1672	198	241	from	from	ADP
easat-1672	198	242	material	material	ADJ
easat-1672	198	243	errors	error	NOUN
easat-1672	198	244	and	and	CCONJ
easat-1672	198	245	thus	thus	ADV
easat-1672	198	246	accurately	accurately	ADV
easat-1672	198	247	reflect	reflect	VERB
easat-1672	198	248	the	the	DET
easat-1672	198	249	financial	financial	ADJ
easat-1672	198	250	position	position	NOUN
easat-1672	198	251	0.752	0.752	NUM
easat-1672	198	252	*	*	X
easat-1672	198	253	*	*	PUNCT
easat-1672	198	254	0.000	0.000	NUM
easat-1672	198	255	8	8	NUM
easat-1672	198	256	the	the	DET
easat-1672	198	257	accountant	accountant	NOUN
easat-1672	198	258	submits	submit	VERB
easat-1672	198	259	a	a	DET
easat-1672	198	260	report	report	NOUN
easat-1672	198	261	explaining	explain	VERB
easat-1672	198	262	whether	whether	SCONJ
easat-1672	198	263	the	the	DET
easat-1672	198	264	financial	financial	ADJ
easat-1672	198	265	statements	statement	NOUN
easat-1672	198	266	comply	comply	ADV
easat-1672	198	267	with	with	ADP
easat-1672	198	268	the	the	DET
easat-1672	198	269	applicable	applicable	ADJ
easat-1672	198	270	accounting	accounting	NOUN
easat-1672	198	271	and	and	CCONJ
easat-1672	198	272	legal	legal	ADJ
easat-1672	198	273	standards	standard	NOUN
easat-1672	198	274	0.605	0.605	NOUN
easat-1672	198	275	*	*	PUNCT
easat-1672	198	276	*	*	PUNCT
easat-1672	198	277	0.000	0.000	NUM
easat-1672	198	278	9	9	NUM
easat-1672	198	279	the	the	DET
easat-1672	198	280	public	public	ADJ
easat-1672	198	281	accountant	accountant	NOUN
easat-1672	198	282	must	must	AUX
easat-1672	198	283	submit	submit	VERB
easat-1672	198	284	the	the	DET
easat-1672	198	285	report	report	NOUN
easat-1672	198	286	in	in	ADP
easat-1672	198	287	accordance	accordance	NOUN
easat-1672	198	288	with	with	ADP
easat-1672	198	289	the	the	DET
easat-1672	198	290	requirements	requirement	NOUN
easat-1672	198	291	of	of	ADP
easat-1672	198	292	the	the	DET
easat-1672	198	293	standard	standard	NOUN
easat-1672	198	294	and	and	CCONJ
easat-1672	198	295	the	the	DET
easat-1672	198	296	conclusions	conclusion	NOUN
easat-1672	198	297	of	of	ADP
easat-1672	198	298	the	the	DET
easat-1672	198	299	chartered	chartered	ADJ
easat-1672	198	300	accountant	accountant	NOUN
easat-1672	198	301	,	,	PUNCT
easat-1672	198	302	which	which	PRON
easat-1672	198	303	means	mean	VERB
easat-1672	198	304	the	the	DET
easat-1672	198	305	necessity	necessity	NOUN
easat-1672	198	306	of	of	ADP
easat-1672	198	307	complying	comply	VERB
easat-1672	198	308	with	with	ADP
easat-1672	198	309	professional	professional	ADJ
easat-1672	198	310	standards	standard	NOUN
easat-1672	198	311	and	and	CCONJ
easat-1672	198	312	submitting	submit	VERB
easat-1672	198	313	the	the	DET
easat-1672	198	314	report	report	NOUN
easat-1672	198	315	in	in	ADP
easat-1672	198	316	a	a	DET
easat-1672	198	317	manner	manner	NOUN
easat-1672	198	318	that	that	PRON
easat-1672	198	319	accurately	accurately	ADV
easat-1672	198	320	and	and	CCONJ
easat-1672	198	321	transparently	transparently	ADV
easat-1672	198	322	explains	explain	VERB
easat-1672	198	323	the	the	DET
easat-1672	198	324	conclusions	conclusion	NOUN
easat-1672	198	325	and	and	CCONJ
easat-1672	198	326	recommendations	recommendation	NOUN
easat-1672	198	327	0.782	0.782	NUM
easat-1672	198	328	*	*	SYM
easat-1672	198	329	*	*	PUNCT
easat-1672	198	330	0.000	0.000	NUM
easat-1672	198	331	10	10	NUM
easat-1672	198	332	the	the	DET
easat-1672	198	333	actions	action	NOUN
easat-1672	198	334	in	in	ADP
easat-1672	198	335	a	a	DET
easat-1672	198	336	limited	limited	ADJ
easat-1672	198	337	security	security	NOUN
easat-1672	198	338	engagement	engagement	NOUN
easat-1672	198	339	differ	differ	VERB
easat-1672	198	340	in	in	ADP
easat-1672	198	341	nature	nature	NOUN
easat-1672	198	342	and	and	CCONJ
easat-1672	198	343	timing	timing	NOUN
easat-1672	198	344	,	,	PUNCT
easat-1672	198	345	are	be	AUX
easat-1672	198	346	0.608	0.608	NUM
easat-1672	198	347	*	*	PUNCT
easat-1672	198	348	*	*	PUNCT
easat-1672	198	349	0.000	0.000	NUM
easat-1672	198	350	458	458	NUM
easat-1672	198	351	edelweiss	edelweiss	PROPN
easat-1672	198	352	applied	apply	VERB
easat-1672	198	353	science	science	NOUN
easat-1672	198	354	and	and	CCONJ
easat-1672	198	355	technology	technology	NOUN
easat-1672	198	356	issn	issn	PROPN
easat-1672	198	357	:	:	PUNCT
easat-1672	198	358	2576	2576	NUM
easat-1672	198	359	-	-	SYM
easat-1672	198	360	8484	8484	NUM
easat-1672	198	361	vol	vol	NOUN
easat-1672	198	362	.	.	PROPN
easat-1672	198	363	8	8	NUM
easat-1672	198	364	,	,	PUNCT
easat-1672	198	365	no	no	INTJ
easat-1672	198	366	.	.	NOUN
easat-1672	199	1	3	3	NUM
easat-1672	199	2	:	:	SYM
easat-1672	199	3	446	446	NUM
easat-1672	199	4	-	-	SYM
easat-1672	199	5	475	475	NUM
easat-1672	199	6	,	,	PUNCT
easat-1672	199	7	2024	2024	NUM
easat-1672	199	8	doi	doi	NOUN
easat-1672	199	9	:	:	PUNCT
easat-1672	199	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	199	11	©	©	NOUN
easat-1672	199	12	2024	2024	NUM
easat-1672	199	13	by	by	ADP
easat-1672	199	14	the	the	DET
easat-1672	199	15	authors	author	NOUN
easat-1672	199	16	;	;	PUNCT
easat-1672	199	17	licensee	licensee	PROPN
easat-1672	199	18	learning	learning	NOUN
easat-1672	199	19	gate	gate	PROPN
easat-1672	199	20	t	t	PROPN
easat-1672	199	21	phrases	phrase	NOUN
easat-1672	199	22	correlation	correlation	NOUN
easat-1672	199	23	coefficient	coefficient	NOUN
easat-1672	199	24	sig	sig	PROPN
easat-1672	199	25	.	.	PUNCT
easat-1672	200	1	less	less	ADV
easat-1672	200	2	comprehensive	comprehensive	ADJ
easat-1672	200	3	than	than	ADP
easat-1672	200	4	those	those	PRON
easat-1672	200	5	carried	carry	VERB
easat-1672	200	6	out	out	ADP
easat-1672	200	7	in	in	ADP
easat-1672	200	8	a	a	DET
easat-1672	200	9	reasonable	reasonable	ADJ
easat-1672	200	10	security	security	NOUN
easat-1672	200	11	engagement	engagement	NOUN
easat-1672	200	12	and	and	CCONJ
easat-1672	200	13	,	,	PUNCT
easat-1672	200	14	consequently	consequently	ADV
easat-1672	200	15	,	,	PUNCT
easat-1672	200	16	the	the	DET
easat-1672	200	17	level	level	NOUN
easat-1672	200	18	of	of	ADP
easat-1672	200	19	safety	safety	NOUN
easat-1672	200	20	achieved	achieve	VERB
easat-1672	200	21	is	be	AUX
easat-1672	200	22	significantly	significantly	ADV
easat-1672	200	23	lower	low	ADJ
easat-1672	200	24	than	than	ADP
easat-1672	200	25	that	that	PRON
easat-1672	200	26	which	which	PRON
easat-1672	200	27	would	would	AUX
easat-1672	200	28	have	have	AUX
easat-1672	200	29	been	be	AUX
easat-1672	200	30	achieved	achieve	VERB
easat-1672	200	31	had	have	VERB
easat-1672	200	32	reasonable	reasonable	ADJ
easat-1672	200	33	safety	safety	NOUN
easat-1672	200	34	actions	action	NOUN
easat-1672	200	35	been	be	AUX
easat-1672	200	36	carried	carry	VERB
easat-1672	200	37	out	out	ADP
easat-1672	200	38	11	11	NUM
easat-1672	200	39	unless	unless	SCONJ
easat-1672	200	40	prohibited	prohibit	VERB
easat-1672	200	41	by	by	ADP
easat-1672	200	42	law	law	NOUN
easat-1672	200	43	or	or	CCONJ
easat-1672	200	44	regulation	regulation	NOUN
easat-1672	200	45	,	,	PUNCT
easat-1672	200	46	the	the	DET
easat-1672	200	47	accountant	accountant	NOUN
easat-1672	200	48	should	should	AUX
easat-1672	200	49	do	do	VERB
easat-1672	200	50	so	so	ADV
easat-1672	200	51	in	in	ADP
easat-1672	200	52	a	a	DET
easat-1672	200	53	paragraph	paragraph	NOUN
easat-1672	200	54	of	of	ADP
easat-1672	200	55	the	the	DET
easat-1672	200	56	assurance	assurance	NOUN
easat-1672	200	57	report	report	NOUN
easat-1672	200	58	under	under	ADP
easat-1672	200	59	an	an	DET
easat-1672	200	60	appropriate	appropriate	ADJ
easat-1672	200	61	heading	heading	NOUN
easat-1672	200	62	that	that	PRON
easat-1672	200	63	clearly	clearly	ADV
easat-1672	200	64	indicates	indicate	VERB
easat-1672	200	65	that	that	SCONJ
easat-1672	200	66	the	the	DET
easat-1672	200	67	accountant	accountant	NOUN
easat-1672	200	68	's	's	PART
easat-1672	200	69	conclusion	conclusion	NOUN
easat-1672	200	70	has	have	AUX
easat-1672	200	71	not	not	PART
easat-1672	200	72	been	be	AUX
easat-1672	200	73	modified	modify	VERB
easat-1672	200	74	in	in	ADP
easat-1672	200	75	relation	relation	NOUN
easat-1672	200	76	to	to	ADP
easat-1672	200	77	the	the	DET
easat-1672	200	78	level	level	NOUN
easat-1672	200	79	of	of	ADP
easat-1672	200	80	safety	safety	NOUN
easat-1672	200	81	achieved	achieve	VERB
easat-1672	200	82	that	that	PRON
easat-1672	200	83	was	be	AUX
easat-1672	200	84	less	less	ADJ
easat-1672	200	85	than	than	ADP
easat-1672	200	86	0.616	0.616	NUM
easat-1672	200	87	*	*	PUNCT
easat-1672	200	88	*	*	PUNCT
easat-1672	200	89	0.000	0.000	NUM
easat-1672	200	90	12	12	NUM
easat-1672	200	91	the	the	DET
easat-1672	200	92	accountant	accountant	NOUN
easat-1672	200	93	shall	shall	AUX
easat-1672	200	94	evaluate	evaluate	VERB
easat-1672	200	95	whether	whether	SCONJ
easat-1672	200	96	the	the	DET
easat-1672	200	97	entity	entity	NOUN
easat-1672	200	98	's	's	PART
easat-1672	200	99	quantitative	quantitative	ADJ
easat-1672	200	100	measurement	measurement	NOUN
easat-1672	200	101	methods	method	NOUN
easat-1672	200	102	and	and	CCONJ
easat-1672	200	103	financial	financial	ADJ
easat-1672	200	104	reporting	reporting	NOUN
easat-1672	200	105	policies	policy	NOUN
easat-1672	200	106	,	,	PUNCT
easat-1672	200	107	including	include	VERB
easat-1672	200	108	the	the	DET
easat-1672	200	109	determination	determination	NOUN
easat-1672	200	110	of	of	ADP
easat-1672	200	111	the	the	DET
easat-1672	200	112	entity	entity	NOUN
easat-1672	200	113	's	's	PART
easat-1672	200	114	regulatory	regulatory	ADJ
easat-1672	200	115	limits	limit	NOUN
easat-1672	200	116	,	,	PUNCT
easat-1672	200	117	are	be	AUX
easat-1672	200	118	appropriate	appropriate	ADJ
easat-1672	200	119	to	to	ADP
easat-1672	200	120	its	its	PRON
easat-1672	200	121	operations	operation	NOUN
easat-1672	200	122	and	and	CCONJ
easat-1672	200	123	consistent	consistent	ADJ
easat-1672	200	124	with	with	ADP
easat-1672	200	125	applicable	applicable	ADJ
easat-1672	200	126	controls	control	NOUN
easat-1672	200	127	,	,	PUNCT
easat-1672	200	128	measurement	measurement	NOUN
easat-1672	200	129	policies	policy	NOUN
easat-1672	200	130	and	and	CCONJ
easat-1672	200	131	quantitative	quantitative	ADJ
easat-1672	200	132	data	datum	NOUN
easat-1672	200	133	0.591	0.591	NUM
easat-1672	200	134	*	*	PUNCT
easat-1672	200	135	*	*	PUNCT
easat-1672	200	136	0.000	0.000	NUM
easat-1672	200	137	13	13	NUM
easat-1672	200	138	the	the	DET
easat-1672	200	139	accountant	accountant	NOUN
easat-1672	200	140	shall	shall	AUX
easat-1672	200	141	design	design	VERB
easat-1672	200	142	and	and	CCONJ
easat-1672	200	143	implement	implement	VERB
easat-1672	200	144	additional	additional	ADJ
easat-1672	200	145	procedures	procedure	NOUN
easat-1672	200	146	whose	whose	DET
easat-1672	200	147	nature	nature	NOUN
easat-1672	200	148	,	,	PUNCT
easat-1672	200	149	timing	timing	NOUN
easat-1672	200	150	and	and	CCONJ
easat-1672	200	151	scope	scope	NOUN
easat-1672	200	152	are	be	AUX
easat-1672	200	153	consistent	consistent	ADJ
easat-1672	200	154	with	with	ADP
easat-1672	200	155	the	the	DET
easat-1672	200	156	risks	risk	NOUN
easat-1672	200	157	assessed	assess	VERB
easat-1672	200	158	,	,	PUNCT
easat-1672	200	159	for	for	ADP
easat-1672	200	160	the	the	DET
easat-1672	200	161	required	require	VERB
easat-1672	200	162	level	level	NOUN
easat-1672	200	163	of	of	ADP
easat-1672	200	164	security	security	NOUN
easat-1672	200	165	,	,	PUNCT
easat-1672	200	166	reasonable	reasonable	ADJ
easat-1672	200	167	or	or	CCONJ
easat-1672	200	168	limited	limited	ADJ
easat-1672	200	169	,	,	PUNCT
easat-1672	200	170	as	as	ADP
easat-1672	200	171	appropriate	appropriate	ADJ
easat-1672	200	172	0.643	0.643	NUM
easat-1672	200	173	*	*	SYM
easat-1672	200	174	*	*	PUNCT
easat-1672	200	175	0.000	0.000	NUM
easat-1672	200	176	14	14	NUM
easat-1672	200	177	if	if	SCONJ
easat-1672	200	178	,	,	PUNCT
easat-1672	200	179	at	at	ADP
easat-1672	200	180	the	the	DET
easat-1672	200	181	request	request	NOUN
easat-1672	200	182	of	of	ADP
easat-1672	200	183	the	the	DET
easat-1672	200	184	accountant	accountant	NOUN
easat-1672	200	185	,	,	PUNCT
easat-1672	200	186	the	the	DET
easat-1672	200	187	entity	entity	NOUN
easat-1672	200	188	tests	test	VERB
easat-1672	200	189	a	a	DET
easat-1672	200	190	particular	particular	ADJ
easat-1672	200	191	type	type	NOUN
easat-1672	200	192	of	of	ADP
easat-1672	200	193	disclosure	disclosure	NOUN
easat-1672	200	194	and	and	CCONJ
easat-1672	200	195	corrects	correct	VERB
easat-1672	200	196	any	any	DET
easat-1672	200	197	material	material	ADJ
easat-1672	200	198	misstatements	misstatement	NOUN
easat-1672	200	199	that	that	PRON
easat-1672	200	200	are	be	AUX
easat-1672	200	201	discovered	discover	VERB
easat-1672	200	202	,	,	PUNCT
easat-1672	200	203	the	the	DET
easat-1672	200	204	accountant	accountant	NOUN
easat-1672	200	205	must	must	AUX
easat-1672	200	206	take	take	VERB
easat-1672	200	207	certain	certain	ADJ
easat-1672	200	208	procedures	procedure	NOUN
easat-1672	200	209	related	relate	VERB
easat-1672	200	210	to	to	ADP
easat-1672	200	211	the	the	DET
easat-1672	200	212	work	work	NOUN
easat-1672	200	213	performed	perform	VERB
easat-1672	200	214	by	by	ADP
easat-1672	200	215	the	the	DET
easat-1672	200	216	entity	entity	NOUN
easat-1672	200	217	to	to	PART
easat-1672	200	218	determine	determine	VERB
easat-1672	200	219	whether	whether	SCONJ
easat-1672	200	220	material	material	ADJ
easat-1672	200	221	misstatements	misstatement	NOUN
easat-1672	200	222	still	still	ADV
easat-1672	200	223	exist	exist	VERB
easat-1672	200	224	0.742	0.742	NUM
easat-1672	200	225	*	*	PUNCT
easat-1672	200	226	*	*	PUNCT
easat-1672	200	227	0.000	0.000	NUM
easat-1672	200	228	15	15	NUM
easat-1672	200	229	the	the	DET
easat-1672	200	230	date	date	NOUN
easat-1672	200	231	of	of	ADP
easat-1672	200	232	the	the	DET
easat-1672	200	233	written	write	VERB
easat-1672	200	234	statements	statement	NOUN
easat-1672	200	235	should	should	AUX
easat-1672	200	236	be	be	AUX
easat-1672	200	237	as	as	ADV
easat-1672	200	238	close	close	ADJ
easat-1672	200	239	to	to	ADP
easat-1672	200	240	,	,	PUNCT
easat-1672	200	241	but	but	CCONJ
easat-1672	200	242	not	not	PART
easat-1672	200	243	later	later	ADV
easat-1672	200	244	than	than	ADP
easat-1672	200	245	,	,	PUNCT
easat-1672	200	246	the	the	DET
easat-1672	200	247	date	date	NOUN
easat-1672	200	248	of	of	ADP
easat-1672	200	249	the	the	DET
easat-1672	200	250	assurance	assurance	NOUN
easat-1672	200	251	report	report	NOUN
easat-1672	200	252	,	,	PUNCT
easat-1672	200	253	and	and	CCONJ
easat-1672	200	254	the	the	DET
easat-1672	200	255	accountant	accountant	NOUN
easat-1672	200	256	should	should	AUX
easat-1672	200	257	refrain	refrain	VERB
easat-1672	200	258	from	from	ADP
easat-1672	200	259	expressing	express	VERB
easat-1672	200	260	a	a	DET
easat-1672	200	261	conclusion	conclusion	NOUN
easat-1672	200	262	on	on	ADP
easat-1672	200	263	the	the	DET
easat-1672	200	264	ghg	ghg	PROPN
easat-1672	200	265	declaration	declaration	NOUN
easat-1672	200	266	or	or	CCONJ
easat-1672	200	267	withdrawing	withdraw	VERB
easat-1672	200	268	from	from	ADP
easat-1672	200	269	the	the	DET
easat-1672	200	270	engagement	engagement	NOUN
easat-1672	200	271	0.635	0.635	NUM
easat-1672	200	272	*	*	NOUN
easat-1672	200	273	*	*	PROPN
easat-1672	200	274	0.000	0.000	NUM
easat-1672	200	275	16	16	NUM
easat-1672	200	276	other	other	ADJ
easat-1672	200	277	information	information	NOUN
easat-1672	200	278	such	such	ADJ
easat-1672	200	279	as	as	ADP
easat-1672	200	280	additional	additional	ADJ
easat-1672	200	281	data	datum	NOUN
easat-1672	200	282	or	or	CCONJ
easat-1672	200	283	additional	additional	ADJ
easat-1672	200	284	details	detail	NOUN
easat-1672	200	285	may	may	AUX
easat-1672	200	286	affect	affect	VERB
easat-1672	200	287	the	the	DET
easat-1672	200	288	accuracy	accuracy	NOUN
easat-1672	200	289	or	or	CCONJ
easat-1672	200	290	validity	validity	NOUN
easat-1672	200	291	of	of	ADP
easat-1672	200	292	the	the	DET
easat-1672	200	293	information	information	NOUN
easat-1672	200	294	provided	provide	VERB
easat-1672	200	295	0.831	0.831	NUM
easat-1672	200	296	*	*	PUNCT
easat-1672	200	297	*	*	PUNCT
easat-1672	200	298	0.000	0.000	NUM
easat-1672	200	299	17	17	NUM
easat-1672	200	300	the	the	DET
easat-1672	200	301	accountant	accountant	NOUN
easat-1672	200	302	must	must	AUX
easat-1672	200	303	also	also	ADV
easat-1672	200	304	be	be	AUX
easat-1672	200	305	careful	careful	ADJ
easat-1672	200	306	to	to	PART
easat-1672	200	307	evaluate	evaluate	VERB
easat-1672	200	308	the	the	DET
easat-1672	200	309	reliability	reliability	NOUN
easat-1672	200	310	of	of	ADP
easat-1672	200	311	the	the	DET
easat-1672	200	312	information	information	NOUN
easat-1672	200	313	provided	provide	VERB
easat-1672	200	314	and	and	CCONJ
easat-1672	200	315	ensure	ensure	VERB
easat-1672	200	316	that	that	SCONJ
easat-1672	200	317	it	it	PRON
easat-1672	200	318	complies	comply	VERB
easat-1672	200	319	with	with	ADP
easat-1672	200	320	applicable	applicable	ADJ
easat-1672	200	321	standards	standard	NOUN
easat-1672	200	322	and	and	CCONJ
easat-1672	200	323	regulations	regulation	NOUN
easat-1672	200	324	0.752	0.752	NUM
easat-1672	200	325	*	*	X
easat-1672	200	326	*	*	PUNCT
easat-1672	200	327	0.000	0.000	NUM
easat-1672	200	328	18	18	NUM
easat-1672	200	329	additional	additional	ADJ
easat-1672	200	330	data	datum	NOUN
easat-1672	200	331	may	may	AUX
easat-1672	200	332	include	include	VERB
easat-1672	200	333	information	information	NOUN
easat-1672	200	334	about	about	ADP
easat-1672	200	335	production	production	NOUN
easat-1672	200	336	processes	process	NOUN
easat-1672	200	337	,	,	PUNCT
easat-1672	200	338	changes	change	NOUN
easat-1672	200	339	in	in	ADP
easat-1672	200	340	the	the	DET
easat-1672	200	341	environment	environment	NOUN
easat-1672	200	342	,	,	PUNCT
easat-1672	200	343	or	or	CCONJ
easat-1672	200	344	unforeseen	unforeseen	ADJ
easat-1672	200	345	events	event	NOUN
easat-1672	200	346	that	that	PRON
easat-1672	200	347	may	may	AUX
easat-1672	200	348	affect	affect	VERB
easat-1672	200	349	greenhouse	greenhouse	NOUN
easat-1672	200	350	gas	gas	NOUN
easat-1672	200	351	emissions	emission	NOUN
easat-1672	200	352	and	and	CCONJ
easat-1672	200	353	that	that	PRON
easat-1672	200	354	are	be	AUX
easat-1672	200	355	likely	likely	ADJ
easat-1672	200	356	to	to	PART
easat-1672	200	357	affect	affect	VERB
easat-1672	200	358	the	the	DET
easat-1672	200	359	accuracy	accuracy	NOUN
easat-1672	200	360	or	or	CCONJ
easat-1672	200	361	validity	validity	NOUN
easat-1672	200	362	of	of	ADP
easat-1672	200	363	the	the	DET
easat-1672	200	364	information	information	NOUN
easat-1672	200	365	provided	provide	VERB
easat-1672	200	366	0.605	0.605	NUM
easat-1672	200	367	*	*	PUNCT
easat-1672	200	368	*	*	PUNCT
easat-1672	201	1	0.000	0.000	NUM
easat-1672	201	2	19	19	NUM
easat-1672	201	3	if	if	SCONJ
easat-1672	201	4	there	there	PRON
easat-1672	201	5	is	be	VERB
easat-1672	201	6	any	any	DET
easat-1672	201	7	doubt	doubt	NOUN
easat-1672	201	8	about	about	ADP
easat-1672	201	9	the	the	DET
easat-1672	201	10	validity	validity	NOUN
easat-1672	201	11	or	or	CCONJ
easat-1672	201	12	reliability	reliability	NOUN
easat-1672	201	13	of	of	ADP
easat-1672	201	14	the	the	DET
easat-1672	201	15	information	information	NOUN
easat-1672	201	16	,	,	PUNCT
easat-1672	201	17	the	the	DET
easat-1672	201	18	accountant	accountant	NOUN
easat-1672	201	19	must	must	AUX
easat-1672	201	20	take	take	VERB
easat-1672	201	21	the	the	DET
easat-1672	201	22	necessary	necessary	ADJ
easat-1672	201	23	steps	step	NOUN
easat-1672	201	24	to	to	PART
easat-1672	201	25	verify	verify	VERB
easat-1672	201	26	and	and	CCONJ
easat-1672	201	27	ensure	ensure	VERB
easat-1672	201	28	the	the	DET
easat-1672	201	29	accuracy	accuracy	NOUN
easat-1672	201	30	of	of	ADP
easat-1672	201	31	the	the	DET
easat-1672	201	32	information	information	NOUN
easat-1672	201	33	before	before	ADP
easat-1672	201	34	including	include	VERB
easat-1672	201	35	it	it	PRON
easat-1672	201	36	in	in	ADP
easat-1672	201	37	the	the	DET
easat-1672	201	38	report	report	NOUN
easat-1672	201	39	0.782	0.782	NUM
easat-1672	201	40	*	*	PUNCT
easat-1672	201	41	*	*	PUNCT
easat-1672	201	42	0.000	0.000	NUM
easat-1672	201	43	20	20	NUM
easat-1672	201	44	there	there	PRON
easat-1672	201	45	is	be	VERB
easat-1672	201	46	concern	concern	NOUN
easat-1672	201	47	about	about	ADP
easat-1672	201	48	a	a	DET
easat-1672	201	49	potential	potential	ADJ
easat-1672	201	50	lack	lack	NOUN
easat-1672	201	51	of	of	ADP
easat-1672	201	52	consistency	consistency	NOUN
easat-1672	201	53	and	and	CCONJ
easat-1672	201	54	coordination	coordination	NOUN
easat-1672	201	55	that	that	PRON
easat-1672	201	56	will	will	AUX
easat-1672	201	57	accompany	accompany	VERB
easat-1672	201	58	the	the	DET
easat-1672	201	59	approval	approval	NOUN
easat-1672	201	60	of	of	ADP
easat-1672	201	61	both	both	PRON
easat-1672	201	62	isae(nz	isae(nz	NOUN
easat-1672	201	63	)	)	PUNCT
easat-1672	201	64	3410	3410	NUM
easat-1672	201	65	and	and	CCONJ
easat-1672	201	66	iso	iso	NOUN
easat-1672	201	67	14064	14064	NUM
easat-1672	201	68	-	-	SYM
easat-1672	201	69	3	3	NUM
easat-1672	201	70	even	even	ADV
easat-1672	201	71	though	though	SCONJ
easat-1672	201	72	the	the	DET
easat-1672	201	73	assurance	assurance	NOUN
easat-1672	201	74	practices	practice	NOUN
easat-1672	201	75	will	will	AUX
easat-1672	201	76	share	share	VERB
easat-1672	201	77	many	many	ADJ
easat-1672	201	78	similar	similar	ADJ
easat-1672	201	79	characteristics	characteristic	NOUN
easat-1672	201	80	0.608	0.608	NUM
easat-1672	201	81	*	*	PUNCT
easat-1672	201	82	*	*	PUNCT
easat-1672	201	83	0.000	0.000	NUM
easat-1672	201	84	source	source	NOUN
easat-1672	201	85	:	:	PUNCT
easat-1672	201	86	prepared	prepare	VERB
easat-1672	201	87	by	by	ADP
easat-1672	201	88	the	the	DET
easat-1672	201	89	researcher	researcher	NOUN
easat-1672	201	90	based	base	VERB
easat-1672	201	91	on	on	ADP
easat-1672	201	92	the	the	DET
easat-1672	201	93	outputs	output	NOUN
easat-1672	201	94	of	of	ADP
easat-1672	201	95	the	the	DET
easat-1672	201	96	spss	spss	PROPN
easat-1672	201	97	program	program	NOUN
easat-1672	201	98	.	.	PUNCT
easat-1672	202	1	the	the	DET
easat-1672	202	2	correlation	correlation	NOUN
easat-1672	202	3	is	be	AUX
easat-1672	202	4	statistically	statistically	ADV
easat-1672	202	5	significant	significant	ADJ
easat-1672	202	6	at	at	ADP
easat-1672	202	7	a	a	DET
easat-1672	202	8	significance	significance	NOUN
easat-1672	202	9	level	level	NOUN
easat-1672	202	10	of	of	ADP
easat-1672	202	11	(	(	PUNCT
easat-1672	202	12	0.01	0.01	NUM
easat-1672	202	13	)	)	PUNCT
easat-1672	202	14	.	.	PUNCT
easat-1672	203	1	table	table	NOUN
easat-1672	203	2	9	9	NUM
easat-1672	203	3	.	.	PUNCT
easat-1672	204	1	cronbach	cronbach	PROPN
easat-1672	204	2	's	's	PART
easat-1672	204	3	alpha	alpha	ADJ
easat-1672	204	4	coefficient	coefficient	NOUN
easat-1672	204	5	values	value	NOUN
easat-1672	204	6	.	.	PUNCT
easat-1672	205	1	other	other	ADJ
easat-1672	205	2	number	number	NOUN
easat-1672	205	3	of	of	ADP
easat-1672	205	4	phrases	phrase	NOUN
easat-1672	205	5	cronbach	cronbach	PROPN
easat-1672	205	6	's	's	PART
easat-1672	205	7	alpha	alpha	ADJ
easat-1672	205	8	coefficient	coefficient	NOUN
easat-1672	205	9	40	40	NUM
easat-1672	205	10	0.964	0.964	NUM
easat-1672	205	11	source	source	NOUN
easat-1672	205	12	:	:	PUNCT
easat-1672	205	13	prepared	prepare	VERB
easat-1672	205	14	by	by	ADP
easat-1672	205	15	the	the	DET
easat-1672	205	16	researcher	researcher	NOUN
easat-1672	205	17	based	base	VERB
easat-1672	205	18	on	on	ADP
easat-1672	205	19	the	the	DET
easat-1672	205	20	results	result	NOUN
easat-1672	205	21	of	of	ADP
easat-1672	205	22	statistical	statistical	ADJ
easat-1672	205	23	analysis	analysis	NOUN
easat-1672	205	24	using	use	VERB
easat-1672	205	25	spss	spss	PROPN
easat-1672	205	26	.	.	PUNCT
easat-1672	206	1	459	459	NUM
easat-1672	206	2	edelweiss	edelweiss	PROPN
easat-1672	206	3	applied	apply	VERB
easat-1672	206	4	science	science	NOUN
easat-1672	206	5	and	and	CCONJ
easat-1672	206	6	technology	technology	NOUN
easat-1672	206	7	issn	issn	PROPN
easat-1672	206	8	:	:	PUNCT
easat-1672	206	9	2576	2576	NUM
easat-1672	206	10	-	-	SYM
easat-1672	206	11	8484	8484	NUM
easat-1672	206	12	vol	vol	NOUN
easat-1672	206	13	.	.	PROPN
easat-1672	206	14	8	8	NUM
easat-1672	206	15	,	,	PUNCT
easat-1672	206	16	no	no	INTJ
easat-1672	206	17	.	.	NOUN
easat-1672	207	1	3	3	NUM
easat-1672	207	2	:	:	SYM
easat-1672	207	3	446	446	NUM
easat-1672	207	4	-	-	SYM
easat-1672	207	5	475	475	NUM
easat-1672	207	6	,	,	PUNCT
easat-1672	207	7	2024	2024	NUM
easat-1672	207	8	doi	doi	NOUN
easat-1672	207	9	:	:	PUNCT
easat-1672	207	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	207	11	©	©	NOUN
easat-1672	207	12	2024	2024	NUM
easat-1672	207	13	by	by	ADP
easat-1672	207	14	the	the	DET
easat-1672	207	15	authors	author	NOUN
easat-1672	207	16	;	;	PUNCT
easat-1672	207	17	licensee	licensee	PROPN
easat-1672	207	18	learning	learning	NOUN
easat-1672	207	19	gate	gate	NOUN
easat-1672	207	20	1.15	1.15	NUM
easat-1672	207	21	.	.	PUNCT
easat-1672	208	1	fourth	fourth	ADJ
easat-1672	208	2	:	:	PUNCT
easat-1672	208	3	descriptive	descriptive	ADJ
easat-1672	208	4	statistics	statistic	NOUN
easat-1672	208	5	for	for	ADP
easat-1672	208	6	research	research	NOUN
easat-1672	208	7	variables	variable	NOUN
easat-1672	208	8	1	1	NUM
easat-1672	208	9	.	.	PUNCT
easat-1672	209	1	the	the	DET
easat-1672	209	2	first	first	ADJ
easat-1672	209	3	variable	variable	NOUN
easat-1672	209	4	labeled	label	VERB
easat-1672	209	5	(	(	PUNCT
easat-1672	209	6	integrated	integrate	VERB
easat-1672	209	7	reporting	reporting	NOUN
easat-1672	209	8	on	on	ADP
easat-1672	209	9	global	global	ADJ
easat-1672	209	10	warming	warming	NOUN
easat-1672	209	11	)	)	PUNCT
easat-1672	209	12	was	be	AUX
easat-1672	209	13	expressed	express	VERB
easat-1672	209	14	through	through	ADP
easat-1672	209	15	twenty	twenty	NUM
easat-1672	209	16	phrases	phrase	NOUN
easat-1672	209	17	,	,	PUNCT
easat-1672	209	18	as	as	ADP
easat-1672	209	19	table	table	NOUN
easat-1672	209	20	(	(	PUNCT
easat-1672	209	21	10	10	NUM
easat-1672	209	22	)	)	PUNCT
easat-1672	209	23	shows	show	VERB
easat-1672	209	24	the	the	DET
easat-1672	209	25	arithmetic	arithmetic	ADJ
easat-1672	209	26	means	mean	NOUN
easat-1672	209	27	,	,	PUNCT
easat-1672	209	28	standard	standard	ADJ
easat-1672	209	29	deviation	deviation	NOUN
easat-1672	209	30	,	,	PUNCT
easat-1672	209	31	and	and	CCONJ
easat-1672	209	32	coefficient	coefficient	NOUN
easat-1672	209	33	of	of	ADP
easat-1672	209	34	variation	variation	NOUN
easat-1672	209	35	related	relate	VERB
easat-1672	209	36	to	to	ADP
easat-1672	209	37	the	the	DET
easat-1672	209	38	responses	response	NOUN
easat-1672	209	39	of	of	ADP
easat-1672	209	40	the	the	DET
easat-1672	209	41	research	research	NOUN
easat-1672	209	42	sample	sample	NOUN
easat-1672	209	43	members	member	NOUN
easat-1672	209	44	regarding	regard	VERB
easat-1672	209	45	(	(	PUNCT
easat-1672	209	46	integrated	integrated	ADJ
easat-1672	209	47	reporting	reporting	NOUN
easat-1672	209	48	on	on	ADP
easat-1672	209	49	global	global	ADJ
easat-1672	209	50	warming	warming	NOUN
easat-1672	209	51	)	)	PUNCT
easat-1672	209	52	.	.	PUNCT
easat-1672	210	1	table	table	NOUN
easat-1672	210	2	10	10	NUM
easat-1672	210	3	.	.	PUNCT
easat-1672	211	1	results	result	NOUN
easat-1672	211	2	of	of	ADP
easat-1672	211	3	descriptive	descriptive	ADJ
easat-1672	211	4	statistical	statistical	ADJ
easat-1672	211	5	analysis	analysis	NOUN
easat-1672	211	6	of	of	ADP
easat-1672	211	7	(	(	PUNCT
easat-1672	211	8	integrated	integrated	ADJ
easat-1672	211	9	reporting	reporting	NOUN
easat-1672	211	10	on	on	ADP
easat-1672	211	11	global	global	ADJ
easat-1672	211	12	warming	warming	NOUN
easat-1672	211	13	)	)	PUNCT
easat-1672	211	14	.	.	PUNCT
easat-1672	212	1	t	t	PROPN
easat-1672	212	2	questions	question	NOUN
easat-1672	212	3	arithme	arithme	ADJ
easat-1672	212	4	tic	tic	ADJ
easat-1672	212	5	mean	mean	NOUN
easat-1672	212	6	standard	standard	ADJ
easat-1672	212	7	deviation	deviation	NOUN
easat-1672	212	8	coefficient	coefficient	NOUN
easat-1672	212	9	of	of	ADP
easat-1672	212	10	variation	variation	NOUN
easat-1672	212	11	%	%	NOUN
easat-1672	212	12	result	result	VERB
easat-1672	212	13	1	1	NUM
easat-1672	212	14	voluntary	voluntary	ADJ
easat-1672	212	15	disclosure	disclosure	NOUN
easat-1672	212	16	of	of	ADP
easat-1672	212	17	fuel	fuel	NOUN
easat-1672	212	18	combustion	combustion	NOUN
easat-1672	212	19	gaseous	gaseous	ADJ
easat-1672	212	20	pollutants	pollutant	NOUN
easat-1672	212	21	through	through	ADP
easat-1672	212	22	integrated	integrate	VERB
easat-1672	212	23	global	global	ADJ
easat-1672	212	24	warming	warming	NOUN
easat-1672	212	25	reporting	reporting	NOUN
easat-1672	212	26	(	(	PUNCT
easat-1672	212	27	igcr	igcr	NOUN
easat-1672	212	28	)	)	PUNCT
easat-1672	212	29	is	be	AUX
easat-1672	212	30	a	a	DET
easat-1672	212	31	strategic	strategic	ADJ
easat-1672	212	32	decision	decision	NOUN
easat-1672	212	33	taken	take	VERB
easat-1672	212	34	by	by	ADP
easat-1672	212	35	the	the	DET
easat-1672	212	36	board	board	NOUN
easat-1672	212	37	of	of	ADP
easat-1672	212	38	directors	director	NOUN
easat-1672	212	39	or	or	CCONJ
easat-1672	212	40	its	its	PRON
easat-1672	212	41	designee	designee	NOUN
easat-1672	212	42	3.99	3.99	NUM
easat-1672	212	43	0.688	0.688	NUM
easat-1672	212	44	%	%	NOUN
easat-1672	212	45	17	17	NUM
easat-1672	212	46	i	i	PRON
easat-1672	212	47	agree	agree	VERB
easat-1672	212	48	2	2	NUM
easat-1672	212	49	integrated	integrated	ADJ
easat-1672	212	50	reporting	reporting	NOUN
easat-1672	212	51	reports	report	NOUN
easat-1672	212	52	on	on	ADP
easat-1672	212	53	the	the	DET
easat-1672	212	54	presence	presence	NOUN
easat-1672	212	55	of	of	ADP
easat-1672	212	56	pollutants	pollutant	NOUN
easat-1672	212	57	resulting	result	VERB
easat-1672	212	58	from	from	ADP
easat-1672	212	59	oil	oil	NOUN
easat-1672	212	60	and	and	CCONJ
easat-1672	212	61	fat	fat	ADJ
easat-1672	212	62	spills	spill	NOUN
easat-1672	212	63	should	should	AUX
easat-1672	212	64	reflect	reflect	VERB
easat-1672	212	65	the	the	DET
easat-1672	212	66	opinion	opinion	NOUN
easat-1672	212	67	or	or	CCONJ
easat-1672	212	68	decision	decision	NOUN
easat-1672	212	69	of	of	ADP
easat-1672	212	70	the	the	DET
easat-1672	212	71	board	board	NOUN
easat-1672	212	72	of	of	ADP
easat-1672	212	73	directors	director	NOUN
easat-1672	212	74	,	,	PUNCT
easat-1672	212	75	which	which	PRON
easat-1672	212	76	contributes	contribute	VERB
easat-1672	212	77	to	to	ADP
easat-1672	212	78	representing	represent	VERB
easat-1672	212	79	the	the	DET
easat-1672	212	80	unit	unit	NOUN
easat-1672	212	81	honestly	honestly	ADV
easat-1672	212	82	and	and	CCONJ
easat-1672	212	83	reporting	report	VERB
easat-1672	212	84	transparently	transparently	ADV
easat-1672	213	1	3.47	3.47	NUM
easat-1672	213	2	.9580	.9580	NOUN
easat-1672	213	3	%	%	NOUN
easat-1672	213	4	28	28	NUM
easat-1672	214	1	i	i	PRON
easat-1672	214	2	agree	agree	VERB
easat-1672	214	3	3	3	NUM
easat-1672	214	4	integrated	integrated	ADJ
easat-1672	214	5	reporting	reporting	NOUN
easat-1672	214	6	of	of	ADP
easat-1672	214	7	heavy	heavy	ADJ
easat-1672	214	8	fuel	fuel	NOUN
easat-1672	214	9	in	in	ADP
easat-1672	214	10	the	the	DET
easat-1672	214	11	operation	operation	NOUN
easat-1672	214	12	of	of	ADP
easat-1672	214	13	power	power	NOUN
easat-1672	214	14	generation	generation	NOUN
easat-1672	214	15	plants	plant	NOUN
easat-1672	214	16	is	be	AUX
easat-1672	214	17	considered	consider	VERB
easat-1672	214	18	as	as	ADP
easat-1672	214	19	a	a	DET
easat-1672	214	20	concept	concept	NOUN
easat-1672	214	21	regardless	regardless	ADV
easat-1672	214	22	of	of	ADP
easat-1672	214	23	the	the	DET
easat-1672	214	24	number	number	NOUN
easat-1672	214	25	of	of	ADP
easat-1672	214	26	financial	financial	ADJ
easat-1672	214	27	statements	statement	NOUN
easat-1672	214	28	or	or	CCONJ
easat-1672	214	29	reports	report	NOUN
easat-1672	214	30	issued	issue	VERB
easat-1672	214	31	by	by	ADP
easat-1672	214	32	the	the	DET
easat-1672	214	33	economic	economic	ADJ
easat-1672	214	34	unit	unit	NOUN
easat-1672	214	35	for	for	ADP
easat-1672	214	36	the	the	DET
easat-1672	214	37	financial	financial	ADJ
easat-1672	214	38	period	period	NOUN
easat-1672	214	39	4.24	4.24	NUM
easat-1672	215	1	.7920	.7920	NUM
easat-1672	216	1	%	%	NOUN
easat-1672	216	2	19	19	NUM
easat-1672	217	1	i	i	PRON
easat-1672	217	2	totally	totally	ADV
easat-1672	217	3	agree	agree	VERB
easat-1672	217	4	4	4	NUM
easat-1672	217	5	the	the	DET
easat-1672	217	6	integrated	integrated	ADJ
easat-1672	217	7	reporting	reporting	NOUN
easat-1672	217	8	on	on	ADP
easat-1672	217	9	the	the	DET
easat-1672	217	10	weaknesses	weakness	NOUN
easat-1672	217	11	of	of	ADP
easat-1672	217	12	the	the	DET
easat-1672	217	13	ministry	ministry	PROPN
easat-1672	217	14	of	of	ADP
easat-1672	217	15	environment	environment	PROPN
easat-1672	217	16	’s	’s	PART
easat-1672	217	17	procedures	procedure	NOUN
easat-1672	217	18	for	for	ADP
easat-1672	217	19	power	power	NOUN
easat-1672	217	20	generation	generation	NOUN
easat-1672	217	21	plants	plant	NOUN
easat-1672	217	22	must	must	AUX
easat-1672	217	23	be	be	AUX
easat-1672	217	24	concise	concise	ADJ
easat-1672	217	25	to	to	PART
easat-1672	217	26	ensure	ensure	VERB
easat-1672	217	27	its	its	PRON
easat-1672	217	28	effectiveness	effectiveness	NOUN
easat-1672	217	29	and	and	CCONJ
easat-1672	217	30	at	at	ADP
easat-1672	217	31	the	the	DET
easat-1672	217	32	same	same	ADJ
easat-1672	217	33	time	time	NOUN
easat-1672	217	34	contain	contain	VERB
easat-1672	217	35	the	the	DET
easat-1672	217	36	basic	basic	ADJ
easat-1672	217	37	information	information	NOUN
easat-1672	217	38	that	that	PRON
easat-1672	217	39	allows	allow	VERB
easat-1672	217	40	the	the	DET
easat-1672	217	41	unit	unit	NOUN
easat-1672	217	42	’s	’s	PART
easat-1672	217	43	strategy	strategy	NOUN
easat-1672	217	44	to	to	PART
easat-1672	217	45	be	be	AUX
easat-1672	217	46	understood	understand	VERB
easat-1672	217	47	without	without	ADP
easat-1672	217	48	the	the	DET
easat-1672	217	49	burden	burden	NOUN
easat-1672	217	50	of	of	ADP
easat-1672	217	51	producing	produce	VERB
easat-1672	217	52	inappropriate	inappropriate	ADJ
easat-1672	217	53	information	information	NOUN
easat-1672	217	54	4.14	4.14	NUM
easat-1672	217	55	0.752	0.752	NUM
easat-1672	217	56	%	%	NOUN
easat-1672	217	57	18	18	NUM
easat-1672	217	58	i	i	PRON
easat-1672	217	59	agree	agree	VERB
easat-1672	217	60	5	5	NUM
easat-1672	217	61	integrated	integrated	ADJ
easat-1672	217	62	reporting	reporting	NOUN
easat-1672	217	63	on	on	ADP
easat-1672	217	64	the	the	DET
easat-1672	217	65	absence	absence	NOUN
easat-1672	217	66	of	of	ADP
easat-1672	217	67	emission	emission	NOUN
easat-1672	217	68	quality	quality	NOUN
easat-1672	217	69	analysis	analysis	NOUN
easat-1672	217	70	devices	device	NOUN
easat-1672	217	71	represents	represent	VERB
easat-1672	217	72	a	a	DET
easat-1672	217	73	case	case	NOUN
easat-1672	217	74	of	of	ADP
easat-1672	217	75	integrating	integrate	VERB
easat-1672	217	76	the	the	DET
easat-1672	217	77	different	different	ADJ
easat-1672	217	78	aspects	aspect	NOUN
easat-1672	217	79	of	of	ADP
easat-1672	217	80	the	the	DET
easat-1672	217	81	economic	economic	ADJ
easat-1672	217	82	unit	unit	NOUN
easat-1672	217	83	’s	’s	PART
easat-1672	217	84	organizational	organizational	ADJ
easat-1672	217	85	activities	activity	NOUN
easat-1672	217	86	into	into	ADP
easat-1672	217	87	a	a	DET
easat-1672	217	88	single	single	ADJ
easat-1672	217	89	report	report	NOUN
easat-1672	217	90	that	that	PRON
easat-1672	217	91	shows	show	VERB
easat-1672	217	92	the	the	DET
easat-1672	217	93	extent	extent	NOUN
easat-1672	217	94	to	to	PART
easat-1672	217	95	which	which	PRON
easat-1672	217	96	the	the	DET
easat-1672	217	97	economic	economic	ADJ
easat-1672	217	98	unit	unit	NOUN
easat-1672	217	99	’s	’s	PART
easat-1672	217	100	strategy	strategy	NOUN
easat-1672	217	101	supports	support	VERB
easat-1672	217	102	environmental	environmental	ADJ
easat-1672	217	103	aspects	aspect	NOUN
easat-1672	217	104	4.06	4.06	NUM
easat-1672	217	105	.8260	.8260	NOUN
easat-1672	218	1	%	%	NOUN
easat-1672	218	2	2	2	NUM
easat-1672	218	3	i	i	PRON
easat-1672	218	4	agree	agree	VERB
easat-1672	218	5	6	6	NUM
easat-1672	218	6	integrated	integrate	VERB
easat-1672	218	7	global	global	ADJ
easat-1672	218	8	warming	warming	NOUN
easat-1672	218	9	reporting	reporting	NOUN
easat-1672	218	10	is	be	AUX
easat-1672	218	11	a	a	DET
easat-1672	218	12	report	report	NOUN
easat-1672	218	13	that	that	PRON
easat-1672	218	14	combines	combine	VERB
easat-1672	218	15	financial	financial	ADJ
easat-1672	218	16	and	and	CCONJ
easat-1672	218	17	non	non	ADJ
easat-1672	218	18	-	-	ADJ
easat-1672	218	19	financial	financial	ADJ
easat-1672	218	20	information	information	NOUN
easat-1672	218	21	on	on	ADP
easat-1672	218	22	global	global	ADJ
easat-1672	218	23	warming	warming	NOUN
easat-1672	218	24	and	and	CCONJ
easat-1672	218	25	is	be	AUX
easat-1672	218	26	a	a	DET
easat-1672	218	27	means	means	NOUN
easat-1672	218	28	of	of	ADP
easat-1672	218	29	communication	communication	NOUN
easat-1672	218	30	used	use	VERB
easat-1672	218	31	by	by	ADP
easat-1672	218	32	the	the	DET
easat-1672	218	33	economic	economic	ADJ
easat-1672	218	34	unit	unit	NOUN
easat-1672	218	35	in	in	ADP
easat-1672	218	36	a	a	DET
easat-1672	218	37	way	way	NOUN
easat-1672	218	38	that	that	PRON
easat-1672	218	39	clarifies	clarify	VERB
easat-1672	218	40	the	the	DET
easat-1672	218	41	link	link	NOUN
easat-1672	218	42	and	and	CCONJ
easat-1672	218	43	interaction	interaction	NOUN
easat-1672	218	44	between	between	ADP
easat-1672	218	45	the	the	DET
easat-1672	218	46	financial	financial	ADJ
easat-1672	218	47	,	,	PUNCT
easat-1672	218	48	environmental	environmental	ADJ
easat-1672	218	49	,	,	PUNCT
easat-1672	218	50	social	social	ADJ
easat-1672	218	51	,	,	PUNCT
easat-1672	218	52	administrative	administrative	ADJ
easat-1672	218	53	and	and	CCONJ
easat-1672	218	54	strategic	strategic	ADJ
easat-1672	218	55	performance	performance	NOUN
easat-1672	218	56	of	of	ADP
easat-1672	218	57	the	the	DET
easat-1672	218	58	economic	economic	ADJ
easat-1672	218	59	unit	unit	NOUN
easat-1672	218	60	in	in	ADP
easat-1672	218	61	a	a	DET
easat-1672	218	62	summary	summary	NOUN
easat-1672	218	63	report	report	NOUN
easat-1672	219	1	4.05	4.05	NUM
easat-1672	219	2	.8570	.8570	NOUN
easat-1672	220	1	%	%	NOUN
easat-1672	220	2	21	21	NUM
easat-1672	221	1	i	i	PRON
easat-1672	221	2	agree	agree	VERB
easat-1672	221	3	7	7	NUM
easat-1672	221	4	the	the	DET
easat-1672	221	5	preparation	preparation	NOUN
easat-1672	221	6	of	of	ADP
easat-1672	221	7	integrated	integrate	VERB
easat-1672	221	8	reports	report	NOUN
easat-1672	221	9	on	on	ADP
easat-1672	221	10	global	global	ADJ
easat-1672	221	11	warming	warming	NOUN
easat-1672	221	12	will	will	AUX
easat-1672	221	13	be	be	AUX
easat-1672	221	14	an	an	DET
easat-1672	221	15	important	important	ADJ
easat-1672	221	16	development	development	NOUN
easat-1672	221	17	to	to	PART
easat-1672	221	18	meet	meet	VERB
easat-1672	221	19	the	the	DET
easat-1672	221	20	growing	grow	VERB
easat-1672	221	21	need	need	NOUN
easat-1672	221	22	for	for	ADP
easat-1672	221	23	additional	additional	ADJ
easat-1672	221	24	information	information	NOUN
easat-1672	221	25	on	on	ADP
easat-1672	221	26	global	global	ADJ
easat-1672	221	27	warming	warming	NOUN
easat-1672	221	28	to	to	PART
easat-1672	221	29	appear	appear	VERB
easat-1672	221	30	alongside	alongside	ADP
easat-1672	221	31	financial	financial	ADJ
easat-1672	221	32	statements	statement	NOUN
easat-1672	221	33	in	in	ADP
easat-1672	221	34	formulating	formulate	VERB
easat-1672	221	35	economic	economic	ADJ
easat-1672	221	36	decisions	decision	NOUN
easat-1672	221	37	4.24	4.24	NUM
easat-1672	222	1	.7920	.7920	NOUN
easat-1672	222	2	0.19	0.19	NUM
easat-1672	222	3	i	i	PRON
easat-1672	222	4	totally	totally	ADV
easat-1672	222	5	agree	agree	VERB
easat-1672	222	6	460	460	NUM
easat-1672	222	7	edelweiss	edelweiss	PROPN
easat-1672	222	8	applied	apply	VERB
easat-1672	222	9	science	science	NOUN
easat-1672	222	10	and	and	CCONJ
easat-1672	222	11	technology	technology	NOUN
easat-1672	222	12	issn	issn	PROPN
easat-1672	222	13	:	:	PUNCT
easat-1672	222	14	2576	2576	NUM
easat-1672	222	15	-	-	SYM
easat-1672	222	16	8484	8484	NUM
easat-1672	222	17	vol	vol	NOUN
easat-1672	222	18	.	.	PROPN
easat-1672	223	1	8	8	NUM
easat-1672	223	2	,	,	PUNCT
easat-1672	223	3	no	no	INTJ
easat-1672	223	4	.	.	NOUN
easat-1672	224	1	3	3	NUM
easat-1672	224	2	:	:	SYM
easat-1672	224	3	446	446	NUM
easat-1672	224	4	-	-	SYM
easat-1672	224	5	475	475	NUM
easat-1672	224	6	,	,	PUNCT
easat-1672	224	7	2024	2024	NUM
easat-1672	224	8	doi	doi	NOUN
easat-1672	224	9	:	:	PUNCT
easat-1672	224	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	224	11	©	©	NOUN
easat-1672	224	12	2024	2024	NUM
easat-1672	224	13	by	by	ADP
easat-1672	224	14	the	the	DET
easat-1672	224	15	authors	author	NOUN
easat-1672	224	16	;	;	PUNCT
easat-1672	224	17	licensee	licensee	PROPN
easat-1672	224	18	learning	learning	NOUN
easat-1672	224	19	gate	gate	PROPN
easat-1672	224	20	t	t	PROPN
easat-1672	224	21	questions	question	NOUN
easat-1672	224	22	arithme	arithme	ADJ
easat-1672	224	23	tic	tic	ADJ
easat-1672	224	24	mean	mean	NOUN
easat-1672	224	25	standard	standard	ADJ
easat-1672	224	26	deviation	deviation	NOUN
easat-1672	224	27	coefficient	coefficient	NOUN
easat-1672	224	28	of	of	ADP
easat-1672	224	29	variation	variation	NOUN
easat-1672	224	30	%	%	NOUN
easat-1672	224	31	result	result	NOUN
easat-1672	224	32	8	8	NUM
easat-1672	224	33	identifying	identify	VERB
easat-1672	224	34	the	the	DET
easat-1672	224	35	reasons	reason	NOUN
easat-1672	224	36	for	for	ADP
easat-1672	224	37	resorting	resort	VERB
easat-1672	224	38	to	to	ADP
easat-1672	224	39	integrated	integrated	ADJ
easat-1672	224	40	reporting	reporting	NOUN
easat-1672	224	41	on	on	ADP
easat-1672	224	42	global	global	ADJ
easat-1672	224	43	warming	warming	NOUN
easat-1672	224	44	enables	enable	NOUN
easat-1672	224	45	focusing	focus	VERB
easat-1672	224	46	on	on	ADP
easat-1672	224	47	financial	financial	ADJ
easat-1672	224	48	and	and	CCONJ
easat-1672	224	49	non	non	ADJ
easat-1672	224	50	-	-	ADJ
easat-1672	224	51	financial	financial	ADJ
easat-1672	224	52	performance	performance	NOUN
easat-1672	224	53	and	and	CCONJ
easat-1672	224	54	implementation	implementation	NOUN
easat-1672	224	55	of	of	ADP
easat-1672	224	56	the	the	DET
easat-1672	224	57	economic	economic	ADJ
easat-1672	224	58	unit	unit	NOUN
easat-1672	224	59	strategy	strategy	NOUN
easat-1672	224	60	,	,	PUNCT
easat-1672	224	61	and	and	CCONJ
easat-1672	224	62	linking	link	VERB
easat-1672	224	63	it	it	PRON
easat-1672	224	64	to	to	ADP
easat-1672	224	65	sustainability	sustainability	NOUN
easat-1672	224	66	operations	operation	NOUN
easat-1672	224	67	4.14	4.14	NUM
easat-1672	224	68	0.752	0.752	NUM
easat-1672	224	69	%	%	NOUN
easat-1672	224	70	18	18	NUM
easat-1672	224	71	i	i	PRON
easat-1672	224	72	agree	agree	VERB
easat-1672	224	73	9	9	NUM
easat-1672	224	74	integrated	integrated	ADJ
easat-1672	224	75	reporting	reporting	NOUN
easat-1672	224	76	on	on	ADP
easat-1672	224	77	global	global	ADJ
easat-1672	224	78	warming	warming	NOUN
easat-1672	224	79	aims	aim	VERB
easat-1672	224	80	to	to	PART
easat-1672	224	81	improve	improve	VERB
easat-1672	224	82	the	the	DET
easat-1672	224	83	quality	quality	NOUN
easat-1672	224	84	of	of	ADP
easat-1672	224	85	information	information	NOUN
easat-1672	224	86	provided	provide	VERB
easat-1672	224	87	to	to	ADP
easat-1672	224	88	stakeholders	stakeholder	NOUN
easat-1672	224	89	,	,	PUNCT
easat-1672	224	90	provide	provide	VERB
easat-1672	224	91	important	important	ADJ
easat-1672	224	92	information	information	NOUN
easat-1672	224	93	about	about	ADP
easat-1672	224	94	the	the	DET
easat-1672	224	95	ability	ability	NOUN
easat-1672	224	96	of	of	ADP
easat-1672	224	97	entities	entity	NOUN
easat-1672	224	98	to	to	PART
easat-1672	224	99	create	create	VERB
easat-1672	224	100	value	value	NOUN
easat-1672	224	101	over	over	ADP
easat-1672	224	102	time	time	NOUN
easat-1672	224	103	,	,	PUNCT
easat-1672	224	104	encourage	encourage	VERB
easat-1672	224	105	integrated	integrated	ADJ
easat-1672	224	106	thinking	thinking	NOUN
easat-1672	224	107	,	,	PUNCT
easat-1672	224	108	and	and	CCONJ
easat-1672	224	109	improve	improve	VERB
easat-1672	224	110	accountability	accountability	NOUN
easat-1672	224	111	and	and	CCONJ
easat-1672	224	112	responsibility	responsibility	NOUN
easat-1672	224	113	.	.	PUNCT
easat-1672	225	1	4.06	4.06	NUM
easat-1672	225	2	0.826	0.826	NUM
easat-1672	225	3	%	%	NOUN
easat-1672	225	4	2	2	NUM
easat-1672	225	5	i	i	PRON
easat-1672	225	6	agree	agree	VERB
easat-1672	225	7	10	10	NUM
easat-1672	225	8	integrated	integrate	VERB
easat-1672	225	9	global	global	ADJ
easat-1672	225	10	warming	warming	NOUN
easat-1672	225	11	reporting	reporting	NOUN
easat-1672	225	12	helps	help	VERB
easat-1672	225	13	address	address	VERB
easat-1672	225	14	financial	financial	ADJ
easat-1672	225	15	reporting	reporting	NOUN
easat-1672	225	16	shortcomings	shortcoming	NOUN
easat-1672	225	17	,	,	PUNCT
easat-1672	225	18	provides	provide	VERB
easat-1672	225	19	forward	forward	ADV
easat-1672	225	20	-	-	PUNCT
easat-1672	225	21	looking	look	VERB
easat-1672	225	22	information	information	NOUN
easat-1672	225	23	to	to	PART
easat-1672	225	24	anticipate	anticipate	VERB
easat-1672	225	25	potential	potential	ADJ
easat-1672	225	26	risks	risk	NOUN
easat-1672	225	27	and	and	CCONJ
easat-1672	225	28	opportunities	opportunity	NOUN
easat-1672	225	29	,	,	PUNCT
easat-1672	225	30	and	and	CCONJ
easat-1672	225	31	helps	help	VERB
easat-1672	225	32	financial	financial	ADJ
easat-1672	225	33	analysts	analyst	NOUN
easat-1672	225	34	and	and	CCONJ
easat-1672	225	35	investors	investor	NOUN
easat-1672	225	36	assess	assess	VERB
easat-1672	225	37	an	an	DET
easat-1672	225	38	entity	entity	NOUN
easat-1672	225	39	’s	’s	PART
easat-1672	225	40	ability	ability	NOUN
easat-1672	225	41	to	to	PART
easat-1672	225	42	create	create	VERB
easat-1672	225	43	and	and	CCONJ
easat-1672	225	44	sustain	sustain	VERB
easat-1672	225	45	value	value	NOUN
easat-1672	225	46	over	over	ADP
easat-1672	225	47	the	the	DET
easat-1672	225	48	long	long	ADJ
easat-1672	225	49	term	term	NOUN
easat-1672	225	50	4.05	4.05	NUM
easat-1672	225	51	0.857	0.857	NUM
easat-1672	225	52	%	%	NOUN
easat-1672	225	53	21	21	NUM
easat-1672	225	54	i	i	PRON
easat-1672	225	55	agree	agree	VERB
easat-1672	225	56	11	11	NUM
easat-1672	225	57	integrated	integrated	ADJ
easat-1672	225	58	reporting	reporting	NOUN
easat-1672	225	59	on	on	ADP
easat-1672	225	60	global	global	ADJ
easat-1672	225	61	warming	warming	NOUN
easat-1672	225	62	should	should	AUX
easat-1672	225	63	include	include	VERB
easat-1672	225	64	specific	specific	ADJ
easat-1672	225	65	elements	element	NOUN
easat-1672	225	66	such	such	ADJ
easat-1672	225	67	as	as	ADP
easat-1672	225	68	identifying	identify	VERB
easat-1672	225	69	the	the	DET
easat-1672	225	70	identifiable	identifiable	ADJ
easat-1672	225	71	and	and	CCONJ
easat-1672	225	72	measurable	measurable	ADJ
easat-1672	225	73	task	task	NOUN
easat-1672	225	74	topic	topic	NOUN
easat-1672	225	75	(	(	PUNCT
easat-1672	225	76	elevated	elevated	ADJ
easat-1672	225	77	phosphate	phosphate	NOUN
easat-1672	225	78	,	,	PUNCT
easat-1672	225	79	chromium	chromium	NOUN
easat-1672	225	80	and	and	CCONJ
easat-1672	225	81	copper	copper	NOUN
easat-1672	225	82	in	in	ADP
easat-1672	225	83	water	water	NOUN
easat-1672	225	84	)	)	PUNCT
easat-1672	225	85	,	,	PUNCT
easat-1672	225	86	using	use	VERB
easat-1672	225	87	criteria	criterion	NOUN
easat-1672	225	88	as	as	ADP
easat-1672	225	89	a	a	DET
easat-1672	225	90	means	means	NOUN
easat-1672	225	91	of	of	ADP
easat-1672	225	92	assessing	assess	VERB
easat-1672	225	93	the	the	DET
easat-1672	225	94	topic	topic	NOUN
easat-1672	225	95	,	,	PUNCT
easat-1672	225	96	collecting	collect	VERB
easat-1672	225	97	evidence	evidence	NOUN
easat-1672	225	98	in	in	ADP
easat-1672	225	99	a	a	DET
easat-1672	225	100	sufficient	sufficient	ADJ
easat-1672	225	101	and	and	CCONJ
easat-1672	225	102	appropriate	appropriate	ADJ
easat-1672	225	103	manner	manner	NOUN
easat-1672	225	104	,	,	PUNCT
easat-1672	225	105	and	and	CCONJ
easat-1672	225	106	providing	provide	VERB
easat-1672	225	107	a	a	DET
easat-1672	225	108	report	report	NOUN
easat-1672	225	109	that	that	PRON
easat-1672	225	110	expresses	express	VERB
easat-1672	225	111	the	the	DET
easat-1672	225	112	practitioner	practitioner	NOUN
easat-1672	225	113	’s	’s	PART
easat-1672	225	114	conclusions	conclusion	NOUN
easat-1672	225	115	4.05	4.05	NUM
easat-1672	225	116	0.857	0.857	NUM
easat-1672	225	117	%	%	NOUN
easat-1672	225	118	21	21	NUM
easat-1672	225	119	i	i	PRON
easat-1672	225	120	agree	agree	VERB
easat-1672	225	121	12	12	NUM
easat-1672	225	122	in	in	ADP
easat-1672	225	123	the	the	DET
easat-1672	225	124	contemporary	contemporary	ADJ
easat-1672	225	125	business	business	NOUN
easat-1672	225	126	world	world	NOUN
easat-1672	225	127	,	,	PUNCT
easat-1672	225	128	financial	financial	ADJ
easat-1672	225	129	,	,	PUNCT
easat-1672	225	130	non	non	ADJ
easat-1672	225	131	-	-	ADJ
easat-1672	225	132	financial	financial	ADJ
easat-1672	225	133	and	and	CCONJ
easat-1672	225	134	environmental	environmental	ADJ
easat-1672	225	135	reporting	reporting	NOUN
easat-1672	225	136	practices	practice	NOUN
easat-1672	225	137	on	on	ADP
easat-1672	225	138	global	global	ADJ
easat-1672	225	139	warming	warming	NOUN
easat-1672	225	140	have	have	AUX
easat-1672	225	141	become	become	VERB
easat-1672	225	142	more	more	ADV
easat-1672	225	143	complex	complex	ADJ
easat-1672	225	144	and	and	CCONJ
easat-1672	225	145	integrated	integrate	VERB
easat-1672	225	146	,	,	PUNCT
easat-1672	225	147	especially	especially	ADV
easat-1672	225	148	in	in	ADP
easat-1672	225	149	the	the	DET
easat-1672	225	150	context	context	NOUN
easat-1672	225	151	of	of	ADP
easat-1672	225	152	global	global	ADJ
easat-1672	225	153	warming	warming	NOUN
easat-1672	225	154	and	and	CCONJ
easat-1672	225	155	climate	climate	NOUN
easat-1672	225	156	change	change	NOUN
easat-1672	225	157	issues	issue	NOUN
easat-1672	225	158	3.92	3.92	NUM
easat-1672	225	159	1.060	1.060	NUM
easat-1672	225	160	%	%	NOUN
easat-1672	225	161	27	27	NUM
easat-1672	225	162	i	i	PRON
easat-1672	225	163	agree	agree	VERB
easat-1672	225	164	13	13	NUM
easat-1672	225	165	integrated	integrated	ADJ
easat-1672	225	166	reporting	reporting	NOUN
easat-1672	225	167	on	on	ADP
easat-1672	225	168	global	global	ADJ
easat-1672	225	169	warming	warming	NOUN
easat-1672	225	170	contributes	contribute	VERB
easat-1672	225	171	to	to	ADP
easat-1672	225	172	enhancing	enhance	VERB
easat-1672	225	173	transparency	transparency	NOUN
easat-1672	225	174	and	and	CCONJ
easat-1672	225	175	credibility	credibility	NOUN
easat-1672	225	176	among	among	ADP
easat-1672	225	177	entities	entity	NOUN
easat-1672	225	178	and	and	CCONJ
easat-1672	225	179	stakeholders	stakeholder	NOUN
easat-1672	225	180	,	,	PUNCT
easat-1672	225	181	by	by	ADP
easat-1672	225	182	providing	provide	VERB
easat-1672	225	183	comprehensive	comprehensive	ADJ
easat-1672	225	184	and	and	CCONJ
easat-1672	225	185	transparent	transparent	ADJ
easat-1672	225	186	information	information	NOUN
easat-1672	225	187	on	on	ADP
easat-1672	225	188	financial	financial	ADJ
easat-1672	225	189	performance	performance	NOUN
easat-1672	225	190	,	,	PUNCT
easat-1672	225	191	nonfinancial	nonfinancial	ADJ
easat-1672	225	192	performance	performance	NOUN
easat-1672	225	193	,	,	PUNCT
easat-1672	225	194	environmental	environmental	ADJ
easat-1672	225	195	and	and	CCONJ
easat-1672	225	196	social	social	ADJ
easat-1672	225	197	impact	impact	NOUN
easat-1672	225	198	,	,	PUNCT
easat-1672	225	199	and	and	CCONJ
easat-1672	225	200	corporate	corporate	ADJ
easat-1672	225	201	governance	governance	NOUN
easat-1672	226	1	4.15	4.15	NUM
easat-1672	226	2	.7960	.7960	PUNCT
easat-1672	227	1	%	%	INTJ
easat-1672	228	1	19	19	NUM
easat-1672	229	1	i	i	PRON
easat-1672	229	2	agree	agree	VERB
easat-1672	229	3	14	14	NUM
easat-1672	229	4	integrated	integrated	ADJ
easat-1672	229	5	reporting	reporting	NOUN
easat-1672	229	6	on	on	ADP
easat-1672	229	7	global	global	ADJ
easat-1672	229	8	warming	warming	NOUN
easat-1672	229	9	contributes	contribute	VERB
easat-1672	229	10	to	to	ADP
easat-1672	229	11	understanding	understand	VERB
easat-1672	229	12	the	the	DET
easat-1672	229	13	full	full	ADJ
easat-1672	229	14	impact	impact	NOUN
easat-1672	229	15	of	of	ADP
easat-1672	229	16	the	the	DET
easat-1672	229	17	unit	unit	NOUN
easat-1672	229	18	on	on	ADP
easat-1672	229	19	the	the	DET
easat-1672	229	20	environment	environment	NOUN
easat-1672	229	21	,	,	PUNCT
easat-1672	229	22	society	society	NOUN
easat-1672	229	23	and	and	CCONJ
easat-1672	229	24	the	the	DET
easat-1672	229	25	economy	economy	NOUN
easat-1672	229	26	related	relate	VERB
easat-1672	229	27	to	to	ADP
easat-1672	229	28	gas	gas	NOUN
easat-1672	229	29	emissions	emission	NOUN
easat-1672	229	30	into	into	ADP
easat-1672	229	31	the	the	DET
easat-1672	229	32	atmosphere	atmosphere	NOUN
easat-1672	229	33	,	,	PUNCT
easat-1672	229	34	whether	whether	SCONJ
easat-1672	229	35	from	from	ADP
easat-1672	229	36	factories	factory	NOUN
easat-1672	229	37	or	or	CCONJ
easat-1672	229	38	smokestacks	smokestack	NOUN
easat-1672	229	39	,	,	PUNCT
easat-1672	229	40	which	which	PRON
easat-1672	229	41	helps	help	VERB
easat-1672	229	42	them	they	PRON
easat-1672	229	43	in	in	ADP
easat-1672	229	44	making	make	VERB
easat-1672	229	45	informed	informed	ADJ
easat-1672	229	46	and	and	CCONJ
easat-1672	229	47	responsible	responsible	ADJ
easat-1672	229	48	decisions	decision	NOUN
easat-1672	229	49	.	.	PUNCT
easat-1672	230	1	3.99	3.99	NUM
easat-1672	230	2	.7970	.7970	NUM
easat-1672	230	3	%	%	NOUN
easat-1672	230	4	2	2	NUM
easat-1672	230	5	i	i	PRON
easat-1672	230	6	agree	agree	VERB
easat-1672	230	7	461	461	NUM
easat-1672	230	8	edelweiss	edelweiss	PROPN
easat-1672	230	9	applied	apply	VERB
easat-1672	230	10	science	science	NOUN
easat-1672	230	11	and	and	CCONJ
easat-1672	230	12	technology	technology	NOUN
easat-1672	230	13	issn	issn	PROPN
easat-1672	230	14	:	:	PUNCT
easat-1672	230	15	2576	2576	NUM
easat-1672	230	16	-	-	SYM
easat-1672	230	17	8484	8484	NUM
easat-1672	230	18	vol	vol	NOUN
easat-1672	230	19	.	.	PROPN
easat-1672	231	1	8	8	NUM
easat-1672	231	2	,	,	PUNCT
easat-1672	231	3	no	no	INTJ
easat-1672	231	4	.	.	NOUN
easat-1672	232	1	3	3	NUM
easat-1672	232	2	:	:	SYM
easat-1672	232	3	446	446	NUM
easat-1672	232	4	-	-	SYM
easat-1672	232	5	475	475	NUM
easat-1672	232	6	,	,	PUNCT
easat-1672	232	7	2024	2024	NUM
easat-1672	232	8	doi	doi	NOUN
easat-1672	232	9	:	:	PUNCT
easat-1672	232	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	232	11	©	©	NOUN
easat-1672	232	12	2024	2024	NUM
easat-1672	232	13	by	by	ADP
easat-1672	232	14	the	the	DET
easat-1672	232	15	authors	author	NOUN
easat-1672	232	16	;	;	PUNCT
easat-1672	232	17	licensee	licensee	PROPN
easat-1672	232	18	learning	learning	NOUN
easat-1672	232	19	gate	gate	PROPN
easat-1672	232	20	t	t	PROPN
easat-1672	232	21	questions	question	NOUN
easat-1672	232	22	arithme	arithme	ADJ
easat-1672	232	23	tic	tic	ADJ
easat-1672	232	24	mean	mean	NOUN
easat-1672	232	25	standard	standard	ADJ
easat-1672	232	26	deviation	deviation	NOUN
easat-1672	232	27	coefficient	coefficient	NOUN
easat-1672	232	28	of	of	ADP
easat-1672	232	29	variation	variation	NOUN
easat-1672	232	30	%	%	NOUN
easat-1672	232	31	result	result	VERB
easat-1672	232	32	15	15	NUM
easat-1672	232	33	integrated	integrated	ADJ
easat-1672	232	34	reporting	reporting	NOUN
easat-1672	232	35	on	on	ADP
easat-1672	232	36	wastewater	wastewater	NOUN
easat-1672	232	37	inefficiency	inefficiency	NOUN
easat-1672	232	38	helps	help	VERB
easat-1672	232	39	units	unit	NOUN
easat-1672	232	40	improve	improve	VERB
easat-1672	232	41	their	their	PRON
easat-1672	232	42	management	management	NOUN
easat-1672	232	43	and	and	CCONJ
easat-1672	232	44	performance	performance	NOUN
easat-1672	232	45	by	by	ADP
easat-1672	232	46	providing	provide	VERB
easat-1672	232	47	comprehensive	comprehensive	ADJ
easat-1672	232	48	information	information	NOUN
easat-1672	232	49	on	on	ADP
easat-1672	232	50	all	all	DET
easat-1672	232	51	aspects	aspect	NOUN
easat-1672	232	52	of	of	ADP
easat-1672	232	53	their	their	PRON
easat-1672	232	54	business	business	NOUN
easat-1672	232	55	including	include	VERB
easat-1672	232	56	performance	performance	NOUN
easat-1672	232	57	,	,	PUNCT
easat-1672	232	58	environmental	environmental	ADJ
easat-1672	232	59	and	and	CCONJ
easat-1672	232	60	social	social	ADJ
easat-1672	232	61	impact	impact	NOUN
easat-1672	232	62	and	and	CCONJ
easat-1672	232	63	governance	governance	NOUN
easat-1672	232	64	.	.	PUNCT
easat-1672	233	1	4.39	4.39	NUM
easat-1672	234	1	.5660	.5660	NOUN
easat-1672	234	2	%	%	NOUN
easat-1672	234	3	13	13	NUM
easat-1672	235	1	i	i	PRON
easat-1672	235	2	totally	totally	ADV
easat-1672	235	3	agree	agree	VERB
easat-1672	235	4	16	16	NUM
easat-1672	235	5	there	there	PRON
easat-1672	235	6	is	be	VERB
easat-1672	235	7	a	a	DET
easat-1672	235	8	need	need	NOUN
easat-1672	235	9	for	for	ADP
easat-1672	235	10	leading	lead	VERB
easat-1672	235	11	professional	professional	ADJ
easat-1672	235	12	and	and	CCONJ
easat-1672	235	13	accounting	accounting	NOUN
easat-1672	235	14	organizations	organization	NOUN
easat-1672	235	15	in	in	ADP
easat-1672	235	16	the	the	DET
easat-1672	235	17	field	field	NOUN
easat-1672	235	18	of	of	ADP
easat-1672	235	19	integrated	integrate	VERB
easat-1672	235	20	global	global	ADJ
easat-1672	235	21	warming	warming	NOUN
easat-1672	235	22	reporting	reporting	NOUN
easat-1672	235	23	that	that	PRON
easat-1672	235	24	play	play	VERB
easat-1672	235	25	a	a	DET
easat-1672	235	26	vital	vital	ADJ
easat-1672	235	27	role	role	NOUN
easat-1672	235	28	in	in	ADP
easat-1672	235	29	promoting	promote	VERB
easat-1672	235	30	integrated	integrated	ADJ
easat-1672	235	31	reporting	reporting	NOUN
easat-1672	235	32	,	,	PUNCT
easat-1672	235	33	developing	develop	VERB
easat-1672	235	34	standards	standard	NOUN
easat-1672	235	35	and	and	CCONJ
easat-1672	235	36	guidance	guidance	NOUN
easat-1672	235	37	related	relate	VERB
easat-1672	235	38	to	to	ADP
easat-1672	235	39	it	it	PRON
easat-1672	235	40	,	,	PUNCT
easat-1672	235	41	and	and	CCONJ
easat-1672	235	42	contributing	contribute	VERB
easat-1672	235	43	to	to	ADP
easat-1672	235	44	enhancing	enhance	VERB
easat-1672	235	45	the	the	DET
easat-1672	235	46	role	role	NOUN
easat-1672	235	47	of	of	ADP
easat-1672	235	48	accountants	accountant	NOUN
easat-1672	235	49	in	in	ADP
easat-1672	235	50	improving	improve	VERB
easat-1672	235	51	financial	financial	ADJ
easat-1672	235	52	and	and	CCONJ
easat-1672	235	53	nonfinancial	nonfinancial	ADJ
easat-1672	235	54	reporting	reporting	NOUN
easat-1672	235	55	4.18	4.18	NUM
easat-1672	235	56	0.821	0.821	NUM
easat-1672	235	57	%	%	NOUN
easat-1672	235	58	2	2	NUM
easat-1672	235	59	i	i	PRON
easat-1672	235	60	agree	agree	VERB
easat-1672	235	61	17	17	NUM
easat-1672	235	62	the	the	DET
easat-1672	235	63	dimensions	dimension	NOUN
easat-1672	235	64	of	of	ADP
easat-1672	235	65	integrated	integrated	ADJ
easat-1672	235	66	reporting	reporting	NOUN
easat-1672	235	67	on	on	ADP
easat-1672	235	68	global	global	ADJ
easat-1672	235	69	warming	warming	NOUN
easat-1672	235	70	include	include	VERB
easat-1672	235	71	the	the	DET
easat-1672	235	72	scientific	scientific	ADJ
easat-1672	235	73	dimensions	dimension	NOUN
easat-1672	235	74	,	,	PUNCT
easat-1672	235	75	which	which	PRON
easat-1672	235	76	provide	provide	VERB
easat-1672	235	77	scientific	scientific	ADJ
easat-1672	235	78	information	information	NOUN
easat-1672	235	79	and	and	CCONJ
easat-1672	235	80	data	datum	NOUN
easat-1672	235	81	on	on	ADP
easat-1672	235	82	global	global	ADJ
easat-1672	235	83	warming	warming	NOUN
easat-1672	235	84	and	and	CCONJ
easat-1672	235	85	climate	climate	NOUN
easat-1672	235	86	change	change	NOUN
easat-1672	235	87	3.74	3.74	NUM
easat-1672	235	88	0.860	0.860	NUM
easat-1672	235	89	%	%	NOUN
easat-1672	235	90	23	23	NUM
easat-1672	236	1	i	i	PRON
easat-1672	236	2	agree	agree	VERB
easat-1672	236	3	18	18	NUM
easat-1672	236	4	integrated	integrate	VERB
easat-1672	236	5	reporting	reporting	NOUN
easat-1672	236	6	dimensions	dimension	NOUN
easat-1672	236	7	of	of	ADP
easat-1672	236	8	global	global	ADJ
easat-1672	236	9	warming	warming	NOUN
easat-1672	236	10	include	include	VERB
easat-1672	236	11	environmental	environmental	ADJ
easat-1672	236	12	dimensions	dimension	NOUN
easat-1672	236	13	,	,	PUNCT
easat-1672	236	14	which	which	PRON
easat-1672	236	15	provide	provide	VERB
easat-1672	236	16	information	information	NOUN
easat-1672	236	17	on	on	ADP
easat-1672	236	18	the	the	DET
easat-1672	236	19	environmental	environmental	ADJ
easat-1672	236	20	impacts	impact	NOUN
easat-1672	236	21	of	of	ADP
easat-1672	236	22	global	global	ADJ
easat-1672	236	23	warming	warming	NOUN
easat-1672	236	24	,	,	PUNCT
easat-1672	236	25	such	such	ADJ
easat-1672	236	26	as	as	ADP
easat-1672	236	27	plant	plant	NOUN
easat-1672	236	28	and	and	CCONJ
easat-1672	236	29	animal	animal	NOUN
easat-1672	236	30	extinctions	extinction	NOUN
easat-1672	236	31	and	and	CCONJ
easat-1672	236	32	changes	change	NOUN
easat-1672	236	33	in	in	ADP
easat-1672	236	34	ecosystems	ecosystem	NOUN
easat-1672	236	35	3.91	3.91	NUM
easat-1672	236	36	0.829	0.829	NUM
easat-1672	236	37	%	%	NOUN
easat-1672	236	38	21	21	NUM
easat-1672	237	1	i	i	PRON
easat-1672	237	2	agree	agree	VERB
easat-1672	237	3	19	19	NUM
easat-1672	237	4	the	the	DET
easat-1672	237	5	dimensions	dimension	NOUN
easat-1672	237	6	of	of	ADP
easat-1672	237	7	integrated	integrated	ADJ
easat-1672	237	8	reporting	reporting	NOUN
easat-1672	237	9	on	on	ADP
easat-1672	237	10	global	global	ADJ
easat-1672	237	11	warming	warming	NOUN
easat-1672	237	12	include	include	VERB
easat-1672	237	13	economic	economic	ADJ
easat-1672	237	14	dimensions	dimension	NOUN
easat-1672	237	15	,	,	PUNCT
easat-1672	237	16	which	which	PRON
easat-1672	237	17	provide	provide	VERB
easat-1672	237	18	economic	economic	ADJ
easat-1672	237	19	information	information	NOUN
easat-1672	237	20	about	about	ADP
easat-1672	237	21	the	the	DET
easat-1672	237	22	economic	economic	ADJ
easat-1672	237	23	impacts	impact	NOUN
easat-1672	237	24	of	of	ADP
easat-1672	237	25	global	global	ADJ
easat-1672	237	26	warming	warming	NOUN
easat-1672	237	27	,	,	PUNCT
easat-1672	237	28	such	such	ADJ
easat-1672	237	29	as	as	ADP
easat-1672	237	30	adaptation	adaptation	NOUN
easat-1672	237	31	and	and	CCONJ
easat-1672	237	32	mitigation	mitigation	NOUN
easat-1672	237	33	costs	cost	NOUN
easat-1672	237	34	and	and	CCONJ
easat-1672	237	35	its	its	PRON
easat-1672	237	36	effects	effect	NOUN
easat-1672	237	37	on	on	ADP
easat-1672	237	38	various	various	ADJ
easat-1672	237	39	industries	industry	NOUN
easat-1672	237	40	and	and	CCONJ
easat-1672	237	41	the	the	DET
easat-1672	237	42	economy	economy	NOUN
easat-1672	237	43	4.40	4.40	NUM
easat-1672	237	44	0.666	0.666	NUM
easat-1672	237	45	%	%	NOUN
easat-1672	237	46	15	15	NUM
easat-1672	238	1	i	i	PRON
easat-1672	238	2	totally	totally	ADV
easat-1672	238	3	agree	agree	VERB
easat-1672	238	4	20	20	NUM
easat-1672	238	5	through	through	ADP
easat-1672	238	6	the	the	DET
easat-1672	238	7	integrated	integrate	VERB
easat-1672	238	8	dimensions	dimension	NOUN
easat-1672	238	9	of	of	ADP
easat-1672	238	10	global	global	ADJ
easat-1672	238	11	warming	warming	NOUN
easat-1672	238	12	,	,	PUNCT
easat-1672	238	13	comprehensive	comprehensive	ADJ
easat-1672	238	14	and	and	CCONJ
easat-1672	238	15	integrated	integrated	ADJ
easat-1672	238	16	reports	report	NOUN
easat-1672	238	17	on	on	ADP
easat-1672	238	18	global	global	ADJ
easat-1672	238	19	warming	warming	NOUN
easat-1672	238	20	can	can	AUX
easat-1672	238	21	be	be	AUX
easat-1672	238	22	provided	provide	VERB
easat-1672	238	23	,	,	PUNCT
easat-1672	238	24	contributing	contribute	VERB
easat-1672	238	25	to	to	ADP
easat-1672	238	26	a	a	DET
easat-1672	238	27	deeper	deep	ADJ
easat-1672	238	28	understanding	understanding	NOUN
easat-1672	238	29	of	of	ADP
easat-1672	238	30	its	its	PRON
easat-1672	238	31	effects	effect	NOUN
easat-1672	238	32	and	and	CCONJ
easat-1672	238	33	directing	direct	VERB
easat-1672	238	34	efforts	effort	NOUN
easat-1672	238	35	towards	towards	ADP
easat-1672	238	36	adaptation	adaptation	NOUN
easat-1672	238	37	,	,	PUNCT
easat-1672	238	38	mitigation	mitigation	NOUN
easat-1672	238	39	and	and	CCONJ
easat-1672	238	40	taking	take	VERB
easat-1672	238	41	the	the	DET
easat-1672	238	42	necessary	necessary	ADJ
easat-1672	238	43	measures	measure	NOUN
easat-1672	238	44	to	to	PART
easat-1672	238	45	confront	confront	VERB
easat-1672	238	46	it	it	PRON
easat-1672	238	47	4.44	4.44	NUM
easat-1672	238	48	.5560	.5560	NOUN
easat-1672	239	1	13	13	NUM
easat-1672	239	2	%	%	NOUN
easat-1672	239	3	i	i	PRON
easat-1672	239	4	totally	totally	ADV
easat-1672	239	5	agree	agree	VERB
easat-1672	239	6	source	source	NOUN
easat-1672	239	7	:	:	PUNCT
easat-1672	239	8	prepared	prepare	VERB
easat-1672	239	9	by	by	ADP
easat-1672	239	10	the	the	DET
easat-1672	239	11	researcher	researcher	NOUN
easat-1672	239	12	based	base	VERB
easat-1672	239	13	on	on	ADP
easat-1672	239	14	the	the	DET
easat-1672	239	15	outputs	output	NOUN
easat-1672	239	16	of	of	ADP
easat-1672	239	17	the	the	DET
easat-1672	239	18	spss	spss	PROPN
easat-1672	239	19	program	program	NOUN
easat-1672	239	20	table	table	NOUN
easat-1672	239	21	11	11	NUM
easat-1672	239	22	.	.	PUNCT
easat-1672	240	1	results	result	NOUN
easat-1672	240	2	of	of	ADP
easat-1672	240	3	the	the	DET
easat-1672	240	4	descriptive	descriptive	ADJ
easat-1672	240	5	statistical	statistical	ADJ
easat-1672	240	6	analysis	analysis	NOUN
easat-1672	240	7	of	of	ADP
easat-1672	240	8	(	(	PUNCT
easat-1672	240	9	achieving	achieve	VERB
easat-1672	240	10	the	the	DET
easat-1672	240	11	requirements	requirement	NOUN
easat-1672	240	12	of	of	ADP
easat-1672	240	13	standard	standard	NOUN
easat-1672	240	14	3410	3410	NUM
easat-1672	240	15	)	)	PUNCT
easat-1672	240	16	.	.	PUNCT
easat-1672	241	1	t	t	PROPN
easat-1672	241	2	questions	question	NOUN
easat-1672	241	3	arithmetic	arithmetic	ADJ
easat-1672	241	4	mean	mean	NOUN
easat-1672	241	5	standard	standard	ADJ
easat-1672	241	6	deviation	deviation	NOUN
easat-1672	241	7	coefficient	coefficient	NOUN
easat-1672	241	8	of	of	ADP
easat-1672	241	9	variation	variation	NOUN
easat-1672	241	10	%	%	NOUN
easat-1672	241	11	result	result	NOUN
easat-1672	241	12	1	1	NUM
easat-1672	241	13	isa	isa	PROPN
easat-1672	241	14	3410	3410	NUM
easat-1672	241	15	applies	apply	VERB
easat-1672	241	16	to	to	PART
easat-1672	241	17	assurance	assurance	NOUN
easat-1672	241	18	procedures	procedure	NOUN
easat-1672	241	19	relating	relate	VERB
easat-1672	241	20	to	to	ADP
easat-1672	241	21	the	the	DET
easat-1672	241	22	listing	listing	NOUN
easat-1672	241	23	of	of	ADP
easat-1672	241	24	greenhouse	greenhouse	NOUN
easat-1672	241	25	gases	gas	NOUN
easat-1672	241	26	except	except	SCONJ
easat-1672	241	27	where	where	SCONJ
easat-1672	241	28	the	the	DET
easat-1672	241	29	greenhouse	greenhouse	NOUN
easat-1672	241	30	gas	gas	NOUN
easat-1672	241	31	listings	listing	NOUN
easat-1672	241	32	are	be	AUX
easat-1672	241	33	part	part	NOUN
easat-1672	241	34	of	of	ADP
easat-1672	241	35	comprehensive	comprehensive	ADJ
easat-1672	241	36	information	information	NOUN
easat-1672	241	37	subject	subject	ADJ
easat-1672	241	38	to	to	ADP
easat-1672	241	39	assurance	assurance	VERB
easat-1672	241	40	4.25	4.25	NUM
easat-1672	241	41	0.783	0.783	NUM
easat-1672	241	42	%	%	NOUN
easat-1672	241	43	18	18	NUM
easat-1672	241	44	i	i	PRON
easat-1672	241	45	totally	totally	ADV
easat-1672	241	46	agree	agree	VERB
easat-1672	241	47	462	462	NUM
easat-1672	241	48	edelweiss	edelweiss	PROPN
easat-1672	241	49	applied	apply	VERB
easat-1672	241	50	science	science	NOUN
easat-1672	241	51	and	and	CCONJ
easat-1672	241	52	technology	technology	NOUN
easat-1672	241	53	issn	issn	PROPN
easat-1672	241	54	:	:	PUNCT
easat-1672	241	55	2576	2576	NUM
easat-1672	241	56	-	-	SYM
easat-1672	241	57	8484	8484	NUM
easat-1672	241	58	vol	vol	NOUN
easat-1672	241	59	.	.	PROPN
easat-1672	242	1	8	8	NUM
easat-1672	242	2	,	,	PUNCT
easat-1672	242	3	no	no	INTJ
easat-1672	242	4	.	.	NOUN
easat-1672	243	1	3	3	NUM
easat-1672	243	2	:	:	SYM
easat-1672	243	3	446	446	NUM
easat-1672	243	4	-	-	SYM
easat-1672	243	5	475	475	NUM
easat-1672	243	6	,	,	PUNCT
easat-1672	243	7	2024	2024	NUM
easat-1672	243	8	doi	doi	NOUN
easat-1672	243	9	:	:	PUNCT
easat-1672	243	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	243	11	©	©	NOUN
easat-1672	243	12	2024	2024	NUM
easat-1672	243	13	by	by	ADP
easat-1672	243	14	the	the	DET
easat-1672	243	15	authors	author	NOUN
easat-1672	243	16	;	;	PUNCT
easat-1672	243	17	licensee	licensee	PROPN
easat-1672	243	18	learning	learning	NOUN
easat-1672	243	19	gate	gate	PROPN
easat-1672	243	20	t	t	PROPN
easat-1672	243	21	questions	question	NOUN
easat-1672	243	22	arithmetic	arithmetic	ADJ
easat-1672	243	23	mean	mean	NOUN
easat-1672	243	24	standard	standard	ADJ
easat-1672	243	25	deviation	deviation	NOUN
easat-1672	243	26	coefficient	coefficient	NOUN
easat-1672	243	27	of	of	ADP
easat-1672	243	28	variation	variation	NOUN
easat-1672	243	29	%	%	NOUN
easat-1672	243	30	result	result	NOUN
easat-1672	243	31	2	2	NUM
easat-1672	243	32	in	in	ADP
easat-1672	243	33	each	each	DET
easat-1672	243	34	ghg	ghg	PROPN
easat-1672	243	35	assertion	assertion	NOUN
easat-1672	243	36	engagement	engagement	NOUN
easat-1672	243	37	,	,	PUNCT
easat-1672	243	38	the	the	DET
easat-1672	243	39	accountant	accountant	NOUN
easat-1672	243	40	selects	select	VERB
easat-1672	243	41	a	a	DET
easat-1672	243	42	combination	combination	NOUN
easat-1672	243	43	of	of	ADP
easat-1672	243	44	assurance	assurance	NOUN
easat-1672	243	45	procedures	procedure	NOUN
easat-1672	243	46	including	include	VERB
easat-1672	243	47	verification	verification	NOUN
easat-1672	243	48	,	,	PUNCT
easat-1672	243	49	observation	observation	NOUN
easat-1672	243	50	,	,	PUNCT
easat-1672	243	51	confirmation	confirmation	NOUN
easat-1672	243	52	,	,	PUNCT
easat-1672	243	53	repetition	repetition	NOUN
easat-1672	243	54	of	of	ADP
easat-1672	243	55	the	the	DET
easat-1672	243	56	calculation	calculation	NOUN
easat-1672	243	57	,	,	PUNCT
easat-1672	243	58	repetition	repetition	NOUN
easat-1672	243	59	,	,	PUNCT
easat-1672	243	60	analytical	analytical	ADJ
easat-1672	243	61	procedures	procedure	NOUN
easat-1672	243	62	,	,	PUNCT
easat-1672	243	63	and	and	CCONJ
easat-1672	243	64	consultation	consultation	NOUN
easat-1672	243	65	4.19	4.19	NUM
easat-1672	243	66	0.906	0.906	NUM
easat-1672	243	67	%	%	NOUN
easat-1672	243	68	22	22	NUM
easat-1672	243	69	i	i	PRON
easat-1672	243	70	totally	totally	ADV
easat-1672	243	71	agree	agree	VERB
easat-1672	243	72	3	3	NUM
easat-1672	243	73	where	where	SCONJ
easat-1672	243	74	compliance	compliance	NOUN
easat-1672	243	75	is	be	AUX
easat-1672	243	76	subject	subject	ADJ
easat-1672	243	77	to	to	ADP
easat-1672	243	78	local	local	ADJ
easat-1672	243	79	laws	law	NOUN
easat-1672	243	80	,	,	PUNCT
easat-1672	243	81	regulations	regulation	NOUN
easat-1672	243	82	or	or	CCONJ
easat-1672	243	83	emissions	emission	NOUN
easat-1672	243	84	trading	trading	NOUN
easat-1672	243	85	scheme	scheme	NOUN
easat-1672	243	86	provisions	provision	NOUN
easat-1672	243	87	,	,	PUNCT
easat-1672	243	88	this	this	DET
easat-1672	243	89	standard	standard	NOUN
easat-1672	243	90	will	will	AUX
easat-1672	243	91	not	not	PART
easat-1672	243	92	override	override	VERB
easat-1672	243	93	those	those	DET
easat-1672	243	94	laws	law	NOUN
easat-1672	243	95	,	,	PUNCT
easat-1672	243	96	regulations	regulation	NOUN
easat-1672	243	97	or	or	CCONJ
easat-1672	243	98	provisions	provision	NOUN
easat-1672	243	99	4.01	4.01	NUM
easat-1672	243	100	0.926	0.926	NUM
easat-1672	243	101	%	%	NOUN
easat-1672	243	102	23	23	NUM
easat-1672	244	1	i	i	PRON
easat-1672	244	2	agree	agree	VERB
easat-1672	244	3	4	4	NUM
easat-1672	244	4	if	if	SCONJ
easat-1672	244	5	local	local	ADJ
easat-1672	244	6	regulations	regulation	NOUN
easat-1672	244	7	,	,	PUNCT
easat-1672	244	8	rules	rule	NOUN
easat-1672	244	9	or	or	CCONJ
easat-1672	244	10	provisions	provision	NOUN
easat-1672	244	11	of	of	ADP
easat-1672	244	12	the	the	DET
easat-1672	244	13	emissions	emission	NOUN
easat-1672	244	14	trading	trading	NOUN
easat-1672	244	15	scheme	scheme	NOUN
easat-1672	244	16	differ	differ	VERB
easat-1672	244	17	from	from	ADP
easat-1672	244	18	this	this	DET
easat-1672	244	19	standard	standard	NOUN
easat-1672	244	20	,	,	PUNCT
easat-1672	244	21	the	the	DET
easat-1672	244	22	obligation	obligation	NOUN
easat-1672	244	23	must	must	AUX
easat-1672	244	24	be	be	AUX
easat-1672	244	25	implemented	implement	VERB
easat-1672	244	26	in	in	ADP
easat-1672	244	27	accordance	accordance	NOUN
easat-1672	244	28	with	with	ADP
easat-1672	244	29	the	the	DET
easat-1672	244	30	local	local	ADJ
easat-1672	244	31	regulations	regulation	NOUN
easat-1672	244	32	,	,	PUNCT
easat-1672	244	33	rules	rule	NOUN
easat-1672	244	34	or	or	CCONJ
easat-1672	244	35	provisions	provision	NOUN
easat-1672	244	36	,	,	PUNCT
easat-1672	244	37	which	which	PRON
easat-1672	244	38	will	will	AUX
easat-1672	244	39	not	not	PART
easat-1672	244	40	automatically	automatically	ADV
easat-1672	244	41	conform	conform	VERB
easat-1672	244	42	to	to	ADP
easat-1672	244	43	the	the	DET
easat-1672	244	44	standard	standard	NOUN
easat-1672	244	45	4.18	4.18	NUM
easat-1672	244	46	0.716	0.716	NUM
easat-1672	244	47	%	%	NOUN
easat-1672	244	48	17	17	NUM
easat-1672	244	49	i	i	PRON
easat-1672	244	50	agree	agree	VERB
easat-1672	244	51	5	5	NUM
easat-1672	244	52	a	a	DET
easat-1672	244	53	certified	certify	VERB
easat-1672	244	54	public	public	ADJ
easat-1672	244	55	accountant	accountant	NOUN
easat-1672	244	56	is	be	AUX
easat-1672	244	57	entitled	entitle	VERB
easat-1672	244	58	to	to	PART
easat-1672	244	59	comply	comply	VERB
easat-1672	244	60	with	with	ADP
easat-1672	244	61	this	this	DET
easat-1672	244	62	standard	standard	NOUN
easat-1672	244	63	in	in	ADP
easat-1672	244	64	addition	addition	NOUN
easat-1672	244	65	to	to	ADP
easat-1672	244	66	local	local	ADJ
easat-1672	244	67	laws	law	NOUN
easat-1672	244	68	and	and	CCONJ
easat-1672	244	69	regulations	regulation	NOUN
easat-1672	244	70	and	and	CCONJ
easat-1672	244	71	the	the	DET
easat-1672	244	72	provisions	provision	NOUN
easat-1672	244	73	of	of	ADP
easat-1672	244	74	the	the	DET
easat-1672	244	75	trading	trading	NOUN
easat-1672	244	76	program	program	NOUN
easat-1672	244	77	with	with	ADP
easat-1672	244	78	emissions	emission	NOUN
easat-1672	244	79	only	only	ADV
easat-1672	244	80	when	when	SCONJ
easat-1672	244	81	all	all	DET
easat-1672	244	82	applicable	applicable	ADJ
easat-1672	244	83	requirements	requirement	NOUN
easat-1672	244	84	of	of	ADP
easat-1672	244	85	this	this	DET
easat-1672	244	86	standard	standard	NOUN
easat-1672	244	87	are	be	AUX
easat-1672	244	88	met	meet	VERB
easat-1672	244	89	4.40	4.40	NUM
easat-1672	244	90	0.696	0.696	NUM
easat-1672	244	91	%	%	NOUN
easat-1672	244	92	16	16	NUM
easat-1672	245	1	i	i	PRON
easat-1672	245	2	totally	totally	ADV
easat-1672	245	3	agree	agree	VERB
easat-1672	245	4	6	6	NUM
easat-1672	245	5	the	the	DET
easat-1672	245	6	objectives	objective	NOUN
easat-1672	245	7	of	of	ADP
easat-1672	245	8	the	the	DET
easat-1672	245	9	public	public	ADJ
easat-1672	245	10	accountant	accountant	NOUN
easat-1672	245	11	include	include	VERB
easat-1672	245	12	obtaining	obtain	VERB
easat-1672	245	13	reasonable	reasonable	ADJ
easat-1672	245	14	or	or	CCONJ
easat-1672	245	15	limited	limited	ADJ
easat-1672	245	16	assurance	assurance	NOUN
easat-1672	245	17	about	about	ADP
easat-1672	245	18	the	the	DET
easat-1672	245	19	accuracy	accuracy	NOUN
easat-1672	245	20	of	of	ADP
easat-1672	245	21	the	the	DET
easat-1672	245	22	financial	financial	ADJ
easat-1672	245	23	statements	statement	NOUN
easat-1672	245	24	and	and	CCONJ
easat-1672	245	25	their	their	PRON
easat-1672	245	26	freedom	freedom	NOUN
easat-1672	245	27	from	from	ADP
easat-1672	245	28	material	material	NOUN
easat-1672	245	29	misstatement	misstatement	NOUN
easat-1672	245	30	due	due	ADP
easat-1672	245	31	to	to	ADP
easat-1672	245	32	fraud	fraud	NOUN
easat-1672	245	33	or	or	CCONJ
easat-1672	245	34	error	error	NOUN
easat-1672	245	35	4.25	4.25	NUM
easat-1672	245	36	0.575	0.575	NUM
easat-1672	245	37	%	%	NOUN
easat-1672	245	38	14	14	NUM
easat-1672	245	39	i	i	PRON
easat-1672	245	40	totally	totally	ADV
easat-1672	245	41	agree	agree	VERB
easat-1672	245	42	7	7	NUM
easat-1672	245	43	.	.	PUNCT
easat-1672	246	1	the	the	DET
easat-1672	246	2	accountant	accountant	NOUN
easat-1672	246	3	seeks	seek	VERB
easat-1672	246	4	to	to	PART
easat-1672	246	5	ensure	ensure	VERB
easat-1672	246	6	that	that	SCONJ
easat-1672	246	7	the	the	DET
easat-1672	246	8	audited	audit	VERB
easat-1672	246	9	financial	financial	ADJ
easat-1672	246	10	statements	statement	NOUN
easat-1672	246	11	are	be	AUX
easat-1672	246	12	free	free	ADJ
easat-1672	246	13	from	from	ADP
easat-1672	246	14	material	material	ADJ
easat-1672	246	15	errors	error	NOUN
easat-1672	246	16	and	and	CCONJ
easat-1672	246	17	thus	thus	ADV
easat-1672	246	18	accurately	accurately	ADV
easat-1672	246	19	reflect	reflect	VERB
easat-1672	246	20	the	the	DET
easat-1672	246	21	financial	financial	ADJ
easat-1672	246	22	position	position	NOUN
easat-1672	246	23	4.48	4.48	NUM
easat-1672	246	24	0.627	0.627	NUM
easat-1672	246	25	%	%	NOUN
easat-1672	246	26	14	14	NUM
easat-1672	247	1	i	i	PRON
easat-1672	247	2	totally	totally	ADV
easat-1672	247	3	agree	agree	VERB
easat-1672	247	4	8	8	NUM
easat-1672	247	5	the	the	DET
easat-1672	247	6	accountant	accountant	NOUN
easat-1672	247	7	submits	submit	VERB
easat-1672	247	8	a	a	DET
easat-1672	247	9	report	report	NOUN
easat-1672	247	10	explaining	explain	VERB
easat-1672	247	11	whether	whether	SCONJ
easat-1672	247	12	the	the	DET
easat-1672	247	13	financial	financial	ADJ
easat-1672	247	14	statements	statement	NOUN
easat-1672	247	15	comply	comply	ADV
easat-1672	247	16	with	with	ADP
easat-1672	247	17	the	the	DET
easat-1672	247	18	applicable	applicable	ADJ
easat-1672	247	19	accounting	accounting	NOUN
easat-1672	247	20	and	and	CCONJ
easat-1672	247	21	legal	legal	ADJ
easat-1672	247	22	standards	standard	NOUN
easat-1672	247	23	4.40	4.40	NUM
easat-1672	247	24	.586	.586	NUM
easat-1672	247	25	0	0	NUM
easat-1672	248	1	%	%	NOUN
easat-1672	248	2	13	13	NUM
easat-1672	249	1	i	i	PRON
easat-1672	249	2	totally	totally	ADV
easat-1672	249	3	agree	agree	VERB
easat-1672	249	4	9	9	NUM
easat-1672	249	5	the	the	DET
easat-1672	249	6	public	public	ADJ
easat-1672	249	7	accountant	accountant	NOUN
easat-1672	249	8	must	must	AUX
easat-1672	249	9	submit	submit	VERB
easat-1672	249	10	the	the	DET
easat-1672	249	11	report	report	NOUN
easat-1672	249	12	in	in	ADP
easat-1672	249	13	accordance	accordance	NOUN
easat-1672	249	14	with	with	ADP
easat-1672	249	15	the	the	DET
easat-1672	249	16	requirements	requirement	NOUN
easat-1672	249	17	of	of	ADP
easat-1672	249	18	the	the	DET
easat-1672	249	19	standard	standard	NOUN
easat-1672	249	20	and	and	CCONJ
easat-1672	249	21	the	the	DET
easat-1672	249	22	conclusions	conclusion	NOUN
easat-1672	249	23	of	of	ADP
easat-1672	249	24	the	the	DET
easat-1672	249	25	chartered	chartered	ADJ
easat-1672	249	26	accountant	accountant	NOUN
easat-1672	249	27	,	,	PUNCT
easat-1672	249	28	which	which	PRON
easat-1672	249	29	means	mean	VERB
easat-1672	249	30	the	the	DET
easat-1672	249	31	necessity	necessity	NOUN
easat-1672	249	32	of	of	ADP
easat-1672	249	33	complying	comply	VERB
easat-1672	249	34	with	with	ADP
easat-1672	249	35	professional	professional	ADJ
easat-1672	249	36	standards	standard	NOUN
easat-1672	249	37	and	and	CCONJ
easat-1672	249	38	submitting	submit	VERB
easat-1672	249	39	the	the	DET
easat-1672	249	40	report	report	NOUN
easat-1672	249	41	in	in	ADP
easat-1672	249	42	a	a	DET
easat-1672	249	43	manner	manner	NOUN
easat-1672	249	44	that	that	PRON
easat-1672	249	45	accurately	accurately	ADV
easat-1672	249	46	and	and	CCONJ
easat-1672	249	47	transparently	transparently	ADV
easat-1672	249	48	explains	explain	VERB
easat-1672	249	49	the	the	DET
easat-1672	249	50	conclusions	conclusion	NOUN
easat-1672	249	51	and	and	CCONJ
easat-1672	249	52	recommendations	recommendation	NOUN
easat-1672	249	53	4.43	4.43	NUM
easat-1672	249	54	.623	.623	NUM
easat-1672	249	55	0	0	NUM
easat-1672	250	1	%	%	NOUN
easat-1672	250	2	14	14	NUM
easat-1672	251	1	i	i	PRON
easat-1672	251	2	totally	totally	ADV
easat-1672	251	3	agree	agree	VERB
easat-1672	251	4	10	10	NUM
easat-1672	251	5	the	the	DET
easat-1672	251	6	actions	action	NOUN
easat-1672	251	7	in	in	ADP
easat-1672	251	8	a	a	DET
easat-1672	251	9	limited	limited	ADJ
easat-1672	251	10	security	security	NOUN
easat-1672	251	11	engagement	engagement	NOUN
easat-1672	251	12	differ	differ	VERB
easat-1672	251	13	in	in	ADP
easat-1672	251	14	nature	nature	NOUN
easat-1672	251	15	and	and	CCONJ
easat-1672	251	16	timing	timing	NOUN
easat-1672	251	17	,	,	PUNCT
easat-1672	251	18	are	be	AUX
easat-1672	251	19	less	less	ADV
easat-1672	251	20	comprehensive	comprehensive	ADJ
easat-1672	251	21	than	than	ADP
easat-1672	251	22	those	those	PRON
easat-1672	251	23	carried	carry	VERB
easat-1672	251	24	out	out	ADP
easat-1672	251	25	in	in	ADP
easat-1672	251	26	a	a	DET
easat-1672	251	27	reasonable	reasonable	ADJ
easat-1672	251	28	security	security	NOUN
easat-1672	251	29	engagement	engagement	NOUN
easat-1672	251	30	and	and	CCONJ
easat-1672	251	31	,	,	PUNCT
easat-1672	251	32	consequently	consequently	ADV
easat-1672	251	33	,	,	PUNCT
easat-1672	251	34	the	the	DET
easat-1672	251	35	level	level	NOUN
easat-1672	251	36	of	of	ADP
easat-1672	251	37	safety	safety	NOUN
easat-1672	251	38	achieved	achieve	VERB
easat-1672	251	39	is	be	AUX
easat-1672	251	40	significantly	significantly	ADV
easat-1672	251	41	lower	low	ADJ
easat-1672	251	42	than	than	ADP
easat-1672	251	43	that	that	PRON
easat-1672	251	44	which	which	PRON
easat-1672	251	45	would	would	AUX
easat-1672	251	46	have	have	AUX
easat-1672	251	47	been	be	AUX
easat-1672	251	48	achieved	achieve	VERB
easat-1672	251	49	had	have	VERB
easat-1672	251	50	reasonable	reasonable	ADJ
easat-1672	251	51	safety	safety	NOUN
easat-1672	251	52	actions	action	NOUN
easat-1672	251	53	been	be	AUX
easat-1672	251	54	carried	carry	VERB
easat-1672	251	55	out	out	ADP
easat-1672	251	56	4.35	4.35	NUM
easat-1672	251	57	0.641	0.641	NUM
easat-1672	251	58	%	%	NOUN
easat-1672	251	59	15	15	NUM
easat-1672	252	1	i	i	PRON
easat-1672	252	2	totally	totally	ADV
easat-1672	252	3	agree	agree	VERB
easat-1672	252	4	463	463	NUM
easat-1672	252	5	edelweiss	edelweiss	PROPN
easat-1672	252	6	applied	apply	VERB
easat-1672	252	7	science	science	NOUN
easat-1672	252	8	and	and	CCONJ
easat-1672	252	9	technology	technology	NOUN
easat-1672	252	10	issn	issn	PROPN
easat-1672	252	11	:	:	PUNCT
easat-1672	252	12	2576	2576	NUM
easat-1672	252	13	-	-	SYM
easat-1672	252	14	8484	8484	NUM
easat-1672	252	15	vol	vol	NOUN
easat-1672	252	16	.	.	PROPN
easat-1672	252	17	8	8	NUM
easat-1672	252	18	,	,	PUNCT
easat-1672	252	19	no	no	INTJ
easat-1672	252	20	.	.	NOUN
easat-1672	253	1	3	3	NUM
easat-1672	253	2	:	:	SYM
easat-1672	253	3	446	446	NUM
easat-1672	253	4	-	-	SYM
easat-1672	253	5	475	475	NUM
easat-1672	253	6	,	,	PUNCT
easat-1672	253	7	2024	2024	NUM
easat-1672	253	8	doi	doi	NOUN
easat-1672	253	9	:	:	PUNCT
easat-1672	253	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	253	11	©	©	NOUN
easat-1672	253	12	2024	2024	NUM
easat-1672	253	13	by	by	ADP
easat-1672	253	14	the	the	DET
easat-1672	253	15	authors	author	NOUN
easat-1672	253	16	;	;	PUNCT
easat-1672	253	17	licensee	licensee	PROPN
easat-1672	253	18	learning	learning	NOUN
easat-1672	253	19	gate	gate	PROPN
easat-1672	253	20	t	t	PROPN
easat-1672	253	21	questions	question	NOUN
easat-1672	253	22	arithmetic	arithmetic	ADJ
easat-1672	253	23	mean	mean	NOUN
easat-1672	253	24	standard	standard	ADJ
easat-1672	253	25	deviation	deviation	NOUN
easat-1672	253	26	coefficient	coefficient	NOUN
easat-1672	253	27	of	of	ADP
easat-1672	253	28	variation	variation	NOUN
easat-1672	253	29	%	%	NOUN
easat-1672	253	30	result	result	VERB
easat-1672	253	31	11	11	NUM
easat-1672	253	32	unless	unless	SCONJ
easat-1672	253	33	prohibited	prohibit	VERB
easat-1672	253	34	by	by	ADP
easat-1672	253	35	law	law	NOUN
easat-1672	253	36	or	or	CCONJ
easat-1672	253	37	regulation	regulation	NOUN
easat-1672	253	38	,	,	PUNCT
easat-1672	253	39	the	the	DET
easat-1672	253	40	accountant	accountant	NOUN
easat-1672	253	41	should	should	AUX
easat-1672	253	42	do	do	VERB
easat-1672	253	43	so	so	ADV
easat-1672	253	44	in	in	ADP
easat-1672	253	45	a	a	DET
easat-1672	253	46	paragraph	paragraph	NOUN
easat-1672	253	47	of	of	ADP
easat-1672	253	48	the	the	DET
easat-1672	253	49	assurance	assurance	NOUN
easat-1672	253	50	report	report	NOUN
easat-1672	253	51	under	under	ADP
easat-1672	253	52	an	an	DET
easat-1672	253	53	appropriate	appropriate	ADJ
easat-1672	253	54	heading	heading	NOUN
easat-1672	253	55	that	that	PRON
easat-1672	253	56	clearly	clearly	ADV
easat-1672	253	57	indicates	indicate	VERB
easat-1672	253	58	that	that	SCONJ
easat-1672	253	59	the	the	DET
easat-1672	253	60	accountant	accountant	NOUN
easat-1672	253	61	's	's	PART
easat-1672	253	62	conclusion	conclusion	NOUN
easat-1672	253	63	has	have	AUX
easat-1672	253	64	not	not	PART
easat-1672	253	65	been	be	AUX
easat-1672	253	66	modified	modify	VERB
easat-1672	253	67	in	in	ADP
easat-1672	253	68	relation	relation	NOUN
easat-1672	253	69	to	to	ADP
easat-1672	253	70	the	the	DET
easat-1672	253	71	level	level	NOUN
easat-1672	253	72	of	of	ADP
easat-1672	253	73	safety	safety	NOUN
easat-1672	253	74	achieved	achieve	VERB
easat-1672	253	75	that	that	PRON
easat-1672	253	76	was	be	AUX
easat-1672	253	77	less	less	ADJ
easat-1672	253	78	than	than	ADP
easat-1672	253	79	4.48	4.48	NUM
easat-1672	253	80	0.611	0.611	NUM
easat-1672	253	81	%	%	NOUN
easat-1672	253	82	14	14	NUM
easat-1672	253	83	i	i	PRON
easat-1672	253	84	totally	totally	ADV
easat-1672	253	85	agree	agree	VERB
easat-1672	253	86	12	12	NUM
easat-1672	253	87	the	the	DET
easat-1672	253	88	accountant	accountant	NOUN
easat-1672	253	89	shall	shall	AUX
easat-1672	253	90	evaluate	evaluate	VERB
easat-1672	253	91	whether	whether	SCONJ
easat-1672	253	92	the	the	DET
easat-1672	253	93	entity	entity	NOUN
easat-1672	253	94	's	's	PART
easat-1672	253	95	quantitative	quantitative	ADJ
easat-1672	253	96	measurement	measurement	NOUN
easat-1672	253	97	methods	method	NOUN
easat-1672	253	98	and	and	CCONJ
easat-1672	253	99	financial	financial	ADJ
easat-1672	253	100	reporting	reporting	NOUN
easat-1672	253	101	policies	policy	NOUN
easat-1672	253	102	,	,	PUNCT
easat-1672	253	103	including	include	VERB
easat-1672	253	104	the	the	DET
easat-1672	253	105	determination	determination	NOUN
easat-1672	253	106	of	of	ADP
easat-1672	253	107	the	the	DET
easat-1672	253	108	entity	entity	NOUN
easat-1672	253	109	's	's	PART
easat-1672	253	110	regulatory	regulatory	ADJ
easat-1672	253	111	limits	limit	NOUN
easat-1672	253	112	,	,	PUNCT
easat-1672	253	113	are	be	AUX
easat-1672	253	114	appropriate	appropriate	ADJ
easat-1672	253	115	to	to	ADP
easat-1672	253	116	its	its	PRON
easat-1672	253	117	operations	operation	NOUN
easat-1672	253	118	and	and	CCONJ
easat-1672	253	119	consistent	consistent	ADJ
easat-1672	253	120	with	with	ADP
easat-1672	253	121	applicable	applicable	ADJ
easat-1672	253	122	controls	control	NOUN
easat-1672	253	123	,	,	PUNCT
easat-1672	253	124	measurement	measurement	NOUN
easat-1672	253	125	policies	policy	NOUN
easat-1672	253	126	and	and	CCONJ
easat-1672	253	127	quantitative	quantitative	ADJ
easat-1672	253	128	data	datum	NOUN
easat-1672	253	129	4.16	4.16	NUM
easat-1672	253	130	0.720	0.720	NUM
easat-1672	253	131	%	%	NOUN
easat-1672	253	132	17	17	NUM
easat-1672	254	1	i	i	PRON
easat-1672	254	2	agree	agree	VERB
easat-1672	254	3	13	13	NUM
easat-1672	254	4	the	the	DET
easat-1672	254	5	accountant	accountant	NOUN
easat-1672	254	6	shall	shall	AUX
easat-1672	254	7	design	design	VERB
easat-1672	254	8	and	and	CCONJ
easat-1672	254	9	implement	implement	VERB
easat-1672	254	10	additional	additional	ADJ
easat-1672	254	11	procedures	procedure	NOUN
easat-1672	254	12	whose	whose	DET
easat-1672	254	13	nature	nature	NOUN
easat-1672	254	14	,	,	PUNCT
easat-1672	254	15	timing	timing	NOUN
easat-1672	254	16	and	and	CCONJ
easat-1672	254	17	scope	scope	NOUN
easat-1672	254	18	are	be	AUX
easat-1672	254	19	consistent	consistent	ADJ
easat-1672	254	20	with	with	ADP
easat-1672	254	21	the	the	DET
easat-1672	254	22	risks	risk	NOUN
easat-1672	254	23	assessed	assess	VERB
easat-1672	254	24	,	,	PUNCT
easat-1672	254	25	for	for	ADP
easat-1672	254	26	the	the	DET
easat-1672	254	27	required	require	VERB
easat-1672	254	28	level	level	NOUN
easat-1672	254	29	of	of	ADP
easat-1672	254	30	security	security	NOUN
easat-1672	254	31	,	,	PUNCT
easat-1672	254	32	reasonable	reasonable	ADJ
easat-1672	254	33	or	or	CCONJ
easat-1672	254	34	limited	limited	ADJ
easat-1672	254	35	,	,	PUNCT
easat-1672	254	36	as	as	ADP
easat-1672	254	37	appropriate	appropriate	ADJ
easat-1672	254	38	4.05	4.05	NUM
easat-1672	254	39	0.770	0.770	NUM
easat-1672	254	40	%	%	NOUN
easat-1672	254	41	19	19	NUM
easat-1672	255	1	i	i	PRON
easat-1672	255	2	agree	agree	VERB
easat-1672	255	3	14	14	NUM
easat-1672	255	4	14	14	NUM
easat-1672	255	5	if	if	SCONJ
easat-1672	255	6	,	,	PUNCT
easat-1672	255	7	at	at	ADP
easat-1672	255	8	the	the	DET
easat-1672	255	9	request	request	NOUN
easat-1672	255	10	of	of	ADP
easat-1672	255	11	the	the	DET
easat-1672	255	12	accountant	accountant	NOUN
easat-1672	255	13	,	,	PUNCT
easat-1672	255	14	the	the	DET
easat-1672	255	15	entity	entity	NOUN
easat-1672	255	16	tests	test	VERB
easat-1672	255	17	a	a	DET
easat-1672	255	18	particular	particular	ADJ
easat-1672	255	19	type	type	NOUN
easat-1672	255	20	of	of	ADP
easat-1672	255	21	disclosure	disclosure	NOUN
easat-1672	255	22	and	and	CCONJ
easat-1672	255	23	corrects	correct	VERB
easat-1672	255	24	any	any	DET
easat-1672	255	25	material	material	ADJ
easat-1672	255	26	misstatements	misstatement	NOUN
easat-1672	255	27	that	that	PRON
easat-1672	255	28	are	be	AUX
easat-1672	255	29	discovered	discover	VERB
easat-1672	255	30	,	,	PUNCT
easat-1672	255	31	the	the	DET
easat-1672	255	32	accountant	accountant	NOUN
easat-1672	255	33	must	must	AUX
easat-1672	255	34	take	take	VERB
easat-1672	255	35	certain	certain	ADJ
easat-1672	255	36	procedures	procedure	NOUN
easat-1672	255	37	related	relate	VERB
easat-1672	255	38	to	to	ADP
easat-1672	255	39	the	the	DET
easat-1672	255	40	work	work	NOUN
easat-1672	255	41	performed	perform	VERB
easat-1672	255	42	by	by	ADP
easat-1672	255	43	the	the	DET
easat-1672	255	44	entity	entity	NOUN
easat-1672	255	45	to	to	PART
easat-1672	255	46	determine	determine	VERB
easat-1672	255	47	whether	whether	SCONJ
easat-1672	255	48	material	material	ADJ
easat-1672	255	49	misstatements	misstatement	NOUN
easat-1672	255	50	still	still	ADV
easat-1672	255	51	exist	exist	VERB
easat-1672	255	52	4.19	4.19	NUM
easat-1672	255	53	0.720	0.720	NUM
easat-1672	255	54	%	%	NOUN
easat-1672	255	55	17	17	NUM
easat-1672	255	56	i	i	PRON
easat-1672	255	57	totally	totally	ADV
easat-1672	255	58	agree	agree	VERB
easat-1672	255	59	15	15	NUM
easat-1672	255	60	the	the	DET
easat-1672	255	61	date	date	NOUN
easat-1672	255	62	of	of	ADP
easat-1672	255	63	the	the	DET
easat-1672	255	64	written	write	VERB
easat-1672	255	65	statements	statement	NOUN
easat-1672	255	66	should	should	AUX
easat-1672	255	67	be	be	AUX
easat-1672	255	68	as	as	ADV
easat-1672	255	69	close	close	ADJ
easat-1672	255	70	to	to	ADP
easat-1672	255	71	,	,	PUNCT
easat-1672	255	72	but	but	CCONJ
easat-1672	255	73	not	not	PART
easat-1672	255	74	later	later	ADV
easat-1672	255	75	than	than	ADP
easat-1672	255	76	,	,	PUNCT
easat-1672	255	77	the	the	DET
easat-1672	255	78	date	date	NOUN
easat-1672	255	79	of	of	ADP
easat-1672	255	80	the	the	DET
easat-1672	255	81	assurance	assurance	NOUN
easat-1672	255	82	report	report	NOUN
easat-1672	255	83	,	,	PUNCT
easat-1672	255	84	and	and	CCONJ
easat-1672	255	85	the	the	DET
easat-1672	255	86	accountant	accountant	NOUN
easat-1672	255	87	should	should	AUX
easat-1672	255	88	refrain	refrain	VERB
easat-1672	255	89	from	from	ADP
easat-1672	255	90	expressing	express	VERB
easat-1672	255	91	a	a	DET
easat-1672	255	92	conclusion	conclusion	NOUN
easat-1672	255	93	on	on	ADP
easat-1672	255	94	the	the	DET
easat-1672	255	95	ghg	ghg	PROPN
easat-1672	255	96	declaration	declaration	NOUN
easat-1672	255	97	or	or	CCONJ
easat-1672	255	98	withdrawing	withdraw	VERB
easat-1672	255	99	from	from	ADP
easat-1672	255	100	the	the	DET
easat-1672	255	101	engagement	engagement	NOUN
easat-1672	255	102	4.39	4.39	NUM
easat-1672	255	103	0.665	0.665	NUM
easat-1672	255	104	%	%	NOUN
easat-1672	255	105	15	15	NUM
easat-1672	256	1	i	i	PRON
easat-1672	256	2	totally	totally	ADV
easat-1672	256	3	agree	agree	VERB
easat-1672	256	4	16	16	NUM
easat-1672	256	5	other	other	ADJ
easat-1672	256	6	information	information	NOUN
easat-1672	256	7	such	such	ADJ
easat-1672	256	8	as	as	ADP
easat-1672	256	9	additional	additional	ADJ
easat-1672	256	10	data	datum	NOUN
easat-1672	256	11	or	or	CCONJ
easat-1672	256	12	additional	additional	ADJ
easat-1672	256	13	details	detail	NOUN
easat-1672	256	14	may	may	AUX
easat-1672	256	15	affect	affect	VERB
easat-1672	256	16	the	the	DET
easat-1672	256	17	accuracy	accuracy	NOUN
easat-1672	256	18	or	or	CCONJ
easat-1672	256	19	validity	validity	NOUN
easat-1672	256	20	of	of	ADP
easat-1672	256	21	the	the	DET
easat-1672	256	22	information	information	NOUN
easat-1672	256	23	provided	provide	VERB
easat-1672	256	24	4.35	4.35	NUM
easat-1672	256	25	0.641	0.641	NUM
easat-1672	256	26	%	%	NOUN
easat-1672	256	27	15	15	NUM
easat-1672	257	1	i	i	PRON
easat-1672	257	2	totally	totally	ADV
easat-1672	257	3	agree	agree	VERB
easat-1672	257	4	17	17	NUM
easat-1672	257	5	the	the	DET
easat-1672	257	6	accountant	accountant	NOUN
easat-1672	257	7	must	must	AUX
easat-1672	257	8	also	also	ADV
easat-1672	257	9	be	be	AUX
easat-1672	257	10	careful	careful	ADJ
easat-1672	257	11	to	to	PART
easat-1672	257	12	evaluate	evaluate	VERB
easat-1672	257	13	the	the	DET
easat-1672	257	14	reliability	reliability	NOUN
easat-1672	257	15	of	of	ADP
easat-1672	257	16	the	the	DET
easat-1672	257	17	information	information	NOUN
easat-1672	257	18	provided	provide	VERB
easat-1672	257	19	and	and	CCONJ
easat-1672	257	20	ensure	ensure	VERB
easat-1672	257	21	that	that	SCONJ
easat-1672	257	22	it	it	PRON
easat-1672	257	23	complies	comply	VERB
easat-1672	257	24	with	with	ADP
easat-1672	257	25	applicable	applicable	ADJ
easat-1672	257	26	standards	standard	NOUN
easat-1672	257	27	and	and	CCONJ
easat-1672	257	28	regulations	regulation	NOUN
easat-1672	257	29	3.92	3.92	NUM
easat-1672	257	30	.734	.734	NUM
easat-1672	257	31	0	0	NUM
easat-1672	258	1	%	%	NOUN
easat-1672	258	2	19	19	NUM
easat-1672	259	1	i	i	PRON
easat-1672	259	2	agree	agree	VERB
easat-1672	259	3	18	18	NUM
easat-1672	259	4	additional	additional	ADJ
easat-1672	259	5	data	datum	NOUN
easat-1672	259	6	may	may	AUX
easat-1672	259	7	include	include	VERB
easat-1672	259	8	information	information	NOUN
easat-1672	259	9	about	about	ADP
easat-1672	259	10	production	production	NOUN
easat-1672	259	11	processes	process	NOUN
easat-1672	259	12	,	,	PUNCT
easat-1672	259	13	changes	change	NOUN
easat-1672	259	14	in	in	ADP
easat-1672	259	15	the	the	DET
easat-1672	259	16	environment	environment	NOUN
easat-1672	259	17	,	,	PUNCT
easat-1672	259	18	or	or	CCONJ
easat-1672	259	19	unforeseen	unforeseen	ADJ
easat-1672	259	20	events	event	NOUN
easat-1672	259	21	that	that	PRON
easat-1672	259	22	may	may	AUX
easat-1672	259	23	affect	affect	VERB
easat-1672	259	24	greenhouse	greenhouse	NOUN
easat-1672	259	25	gas	gas	NOUN
easat-1672	259	26	emissions	emission	NOUN
easat-1672	259	27	and	and	CCONJ
easat-1672	259	28	that	that	PRON
easat-1672	259	29	are	be	AUX
easat-1672	259	30	likely	likely	ADJ
easat-1672	259	31	to	to	PART
easat-1672	259	32	affect	affect	VERB
easat-1672	259	33	the	the	DET
easat-1672	259	34	accuracy	accuracy	NOUN
easat-1672	259	35	or	or	CCONJ
easat-1672	259	36	validity	validity	NOUN
easat-1672	259	37	of	of	ADP
easat-1672	259	38	the	the	DET
easat-1672	259	39	information	information	NOUN
easat-1672	259	40	provided	provide	VERB
easat-1672	259	41	4.16	4.16	NUM
easat-1672	259	42	0.692	0.692	NUM
easat-1672	259	43	%	%	NOUN
easat-1672	259	44	17	17	NUM
easat-1672	260	1	i	i	PRON
easat-1672	260	2	agree	agree	VERB
easat-1672	260	3	19	19	NUM
easat-1672	260	4	if	if	SCONJ
easat-1672	260	5	there	there	PRON
easat-1672	260	6	is	be	VERB
easat-1672	260	7	any	any	DET
easat-1672	260	8	doubt	doubt	NOUN
easat-1672	260	9	about	about	ADP
easat-1672	260	10	the	the	DET
easat-1672	260	11	validity	validity	NOUN
easat-1672	260	12	or	or	CCONJ
easat-1672	260	13	reliability	reliability	NOUN
easat-1672	260	14	of	of	ADP
easat-1672	260	15	the	the	DET
easat-1672	260	16	information	information	NOUN
easat-1672	260	17	,	,	PUNCT
easat-1672	260	18	the	the	DET
easat-1672	260	19	accountant	accountant	NOUN
easat-1672	260	20	must	must	AUX
easat-1672	260	21	take	take	VERB
easat-1672	260	22	the	the	DET
easat-1672	260	23	necessary	necessary	ADJ
easat-1672	260	24	steps	step	NOUN
easat-1672	260	25	to	to	PART
easat-1672	260	26	verify	verify	VERB
easat-1672	260	27	and	and	CCONJ
easat-1672	260	28	ensure	ensure	VERB
easat-1672	260	29	the	the	DET
easat-1672	260	30	accuracy	accuracy	NOUN
easat-1672	260	31	of	of	ADP
easat-1672	260	32	the	the	DET
easat-1672	260	33	information	information	NOUN
easat-1672	260	34	before	before	ADP
easat-1672	260	35	including	include	VERB
easat-1672	260	36	it	it	PRON
easat-1672	260	37	in	in	ADP
easat-1672	260	38	the	the	DET
easat-1672	260	39	report	report	NOUN
easat-1672	260	40	4.21	4.21	NUM
easat-1672	260	41	.782	.782	NUM
easat-1672	260	42	0	0	NUM
easat-1672	261	1	%	%	NOUN
easat-1672	261	2	19	19	NUM
easat-1672	262	1	i	i	PRON
easat-1672	262	2	totally	totally	ADV
easat-1672	262	3	agree	agree	VERB
easat-1672	262	4	464	464	NUM
easat-1672	262	5	edelweiss	edelweiss	PROPN
easat-1672	262	6	applied	apply	VERB
easat-1672	262	7	science	science	NOUN
easat-1672	262	8	and	and	CCONJ
easat-1672	262	9	technology	technology	NOUN
easat-1672	262	10	issn	issn	PROPN
easat-1672	262	11	:	:	PUNCT
easat-1672	262	12	2576	2576	NUM
easat-1672	262	13	-	-	SYM
easat-1672	262	14	8484	8484	NUM
easat-1672	262	15	vol	vol	NOUN
easat-1672	262	16	.	.	PROPN
easat-1672	263	1	8	8	NUM
easat-1672	263	2	,	,	PUNCT
easat-1672	263	3	no	no	INTJ
easat-1672	263	4	.	.	NOUN
easat-1672	264	1	3	3	NUM
easat-1672	264	2	:	:	SYM
easat-1672	264	3	446	446	NUM
easat-1672	264	4	-	-	SYM
easat-1672	264	5	475	475	NUM
easat-1672	264	6	,	,	PUNCT
easat-1672	264	7	2024	2024	NUM
easat-1672	264	8	doi	doi	NOUN
easat-1672	264	9	:	:	PUNCT
easat-1672	264	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	264	11	©	©	NOUN
easat-1672	264	12	2024	2024	NUM
easat-1672	264	13	by	by	ADP
easat-1672	264	14	the	the	DET
easat-1672	264	15	authors	author	NOUN
easat-1672	264	16	;	;	PUNCT
easat-1672	264	17	licensee	licensee	PROPN
easat-1672	264	18	learning	learning	NOUN
easat-1672	264	19	gate	gate	PROPN
easat-1672	264	20	t	t	PROPN
easat-1672	264	21	questions	question	NOUN
easat-1672	264	22	arithmetic	arithmetic	ADJ
easat-1672	264	23	mean	mean	NOUN
easat-1672	264	24	standard	standard	ADJ
easat-1672	264	25	deviation	deviation	NOUN
easat-1672	264	26	coefficient	coefficient	NOUN
easat-1672	264	27	of	of	ADP
easat-1672	264	28	variation	variation	NOUN
easat-1672	264	29	%	%	NOUN
easat-1672	264	30	result	result	NOUN
easat-1672	264	31	20	20	NUM
easat-1672	264	32	there	there	PRON
easat-1672	264	33	is	be	VERB
easat-1672	264	34	concern	concern	NOUN
easat-1672	264	35	about	about	ADP
easat-1672	264	36	a	a	DET
easat-1672	264	37	potential	potential	ADJ
easat-1672	264	38	lack	lack	NOUN
easat-1672	264	39	of	of	ADP
easat-1672	264	40	consistency	consistency	NOUN
easat-1672	264	41	and	and	CCONJ
easat-1672	264	42	coordination	coordination	NOUN
easat-1672	264	43	that	that	PRON
easat-1672	264	44	will	will	AUX
easat-1672	264	45	accompany	accompany	VERB
easat-1672	264	46	the	the	DET
easat-1672	264	47	approval	approval	NOUN
easat-1672	264	48	of	of	ADP
easat-1672	264	49	both	both	PRON
easat-1672	264	50	isae(nz	isae(nz	NOUN
easat-1672	264	51	)	)	PUNCT
easat-1672	264	52	3410	3410	NUM
easat-1672	264	53	and	and	CCONJ
easat-1672	264	54	iso	iso	NOUN
easat-1672	264	55	14064	14064	NUM
easat-1672	264	56	-	-	SYM
easat-1672	264	57	3	3	NUM
easat-1672	264	58	even	even	ADV
easat-1672	264	59	though	though	SCONJ
easat-1672	264	60	the	the	DET
easat-1672	264	61	assurance	assurance	NOUN
easat-1672	264	62	practices	practice	NOUN
easat-1672	264	63	will	will	AUX
easat-1672	264	64	share	share	VERB
easat-1672	264	65	many	many	ADJ
easat-1672	264	66	similar	similar	ADJ
easat-1672	264	67	characteristics	characteristic	NOUN
easat-1672	264	68	4.15	4.15	NUM
easat-1672	264	69	.796	.796	NUM
easat-1672	264	70	0	0	NUM
easat-1672	265	1	%	%	NOUN
easat-1672	265	2	19	19	NUM
easat-1672	266	1	i	i	PRON
easat-1672	266	2	agree	agree	VERB
easat-1672	266	3	1.16	1.16	NUM
easat-1672	266	4	.	.	PUNCT
easat-1672	267	1	fifth	fifth	ADJ
easat-1672	267	2	:	:	PUNCT
easat-1672	267	3	testing	testing	NOUN
easat-1672	267	4	and	and	CCONJ
easat-1672	267	5	analyzing	analyze	VERB
easat-1672	267	6	the	the	DET
easat-1672	267	7	correlation	correlation	NOUN
easat-1672	267	8	between	between	ADP
easat-1672	267	9	the	the	DET
easat-1672	267	10	research	research	NOUN
easat-1672	267	11	variables	variable	VERB
easat-1672	267	12	the	the	DET
easat-1672	267	13	first	first	ADJ
easat-1672	267	14	step	step	NOUN
easat-1672	267	15	taken	take	VERB
easat-1672	267	16	by	by	ADP
easat-1672	267	17	the	the	DET
easat-1672	267	18	researcher	researcher	NOUN
easat-1672	267	19	in	in	ADP
easat-1672	267	20	determining	determine	VERB
easat-1672	267	21	the	the	DET
easat-1672	267	22	nature	nature	NOUN
easat-1672	267	23	of	of	ADP
easat-1672	267	24	the	the	DET
easat-1672	267	25	relationship	relationship	NOUN
easat-1672	267	26	between	between	ADP
easat-1672	267	27	the	the	DET
easat-1672	267	28	variables	variable	NOUN
easat-1672	267	29	is	be	AUX
easat-1672	267	30	to	to	PART
easat-1672	267	31	determine	determine	VERB
easat-1672	267	32	the	the	DET
easat-1672	267	33	basic	basic	ADJ
easat-1672	267	34	research	research	NOUN
easat-1672	267	35	variables	variable	NOUN
easat-1672	267	36	as	as	ADV
easat-1672	267	37	well	well	ADV
easat-1672	267	38	as	as	ADP
easat-1672	267	39	the	the	DET
easat-1672	267	40	nature	nature	NOUN
easat-1672	267	41	of	of	ADP
easat-1672	267	42	the	the	DET
easat-1672	267	43	relationship	relationship	NOUN
easat-1672	267	44	between	between	ADP
easat-1672	267	45	them	they	PRON
easat-1672	267	46	,	,	PUNCT
easat-1672	268	1	as	as	SCONJ
easat-1672	268	2	we	we	PRON
easat-1672	268	3	have	have	VERB
easat-1672	268	4	two	two	NUM
easat-1672	268	5	variables	variable	NOUN
easat-1672	268	6	,	,	PUNCT
easat-1672	268	7	the	the	DET
easat-1672	268	8	first	first	ADJ
easat-1672	268	9	is	be	AUX
easat-1672	268	10	the	the	DET
easat-1672	268	11	main	main	ADJ
easat-1672	268	12	variable	variable	NOUN
easat-1672	268	13	(	(	PUNCT
easat-1672	268	14	independent	independent	ADJ
easat-1672	268	15	)	)	PUNCT
easat-1672	268	16	represented	represent	VERB
easat-1672	268	17	by	by	ADP
easat-1672	268	18	the	the	DET
easat-1672	268	19	integrated	integrated	ADJ
easat-1672	268	20	reporting	reporting	NOUN
easat-1672	268	21	on	on	ADP
easat-1672	268	22	global	global	ADJ
easat-1672	268	23	warming	warming	NOUN
easat-1672	268	24	,	,	PUNCT
easat-1672	268	25	and	and	CCONJ
easat-1672	268	26	the	the	DET
easat-1672	268	27	second	second	ADJ
easat-1672	268	28	variable	variable	NOUN
easat-1672	268	29	is	be	AUX
easat-1672	268	30	what	what	PRON
easat-1672	268	31	is	be	AUX
easat-1672	268	32	called	call	VERB
easat-1672	268	33	the	the	DET
easat-1672	268	34	dependent	dependent	ADJ
easat-1672	268	35	variable	variable	NOUN
easat-1672	268	36	(	(	PUNCT
easat-1672	268	37	dependent	dependent	ADJ
easat-1672	268	38	)	)	PUNCT
easat-1672	268	39	represented	represent	VERB
easat-1672	268	40	by	by	ADP
easat-1672	268	41	achieving	achieve	VERB
easat-1672	268	42	the	the	DET
easat-1672	268	43	requirements	requirement	NOUN
easat-1672	268	44	of	of	ADP
easat-1672	268	45	standard	standard	NOUN
easat-1672	268	46	3410	3410	NUM
easat-1672	268	47	,	,	PUNCT
easat-1672	268	48	and	and	CCONJ
easat-1672	268	49	the	the	DET
easat-1672	268	50	validity	validity	NOUN
easat-1672	268	51	and	and	CCONJ
easat-1672	268	52	accuracy	accuracy	NOUN
easat-1672	268	53	of	of	ADP
easat-1672	268	54	the	the	DET
easat-1672	268	55	research	research	NOUN
easat-1672	268	56	hypotheses	hypothesis	NOUN
easat-1672	268	57	related	relate	VERB
easat-1672	268	58	to	to	ADP
easat-1672	268	59	the	the	DET
easat-1672	268	60	correlation	correlation	NOUN
easat-1672	268	61	relationships	relationship	NOUN
easat-1672	268	62	between	between	ADP
easat-1672	268	63	the	the	DET
easat-1672	268	64	research	research	NOUN
easat-1672	268	65	variables	variable	NOUN
easat-1672	268	66	that	that	PRON
easat-1672	268	67	were	be	AUX
easat-1672	268	68	formulated	formulate	VERB
easat-1672	268	69	by	by	ADP
easat-1672	268	70	referring	refer	VERB
easat-1672	268	71	to	to	ADP
easat-1672	268	72	the	the	DET
easat-1672	268	73	research	research	NOUN
easat-1672	268	74	problem	problem	NOUN
easat-1672	268	75	were	be	AUX
easat-1672	268	76	verified	verify	VERB
easat-1672	268	77	,	,	PUNCT
easat-1672	268	78	and	and	CCONJ
easat-1672	268	79	the	the	DET
easat-1672	268	80	statistical	statistical	ADJ
easat-1672	268	81	methods	method	NOUN
easat-1672	268	82	for	for	ADP
easat-1672	268	83	the	the	DET
easat-1672	268	84	correlation	correlation	NOUN
easat-1672	268	85	coefficient	coefficient	NOUN
easat-1672	268	86	(	(	PUNCT
easat-1672	268	87	pearson	pearson	PROPN
easat-1672	268	88	)	)	PUNCT
easat-1672	268	89	were	be	AUX
easat-1672	268	90	used	use	VERB
easat-1672	268	91	to	to	PART
easat-1672	268	92	determine	determine	VERB
easat-1672	268	93	the	the	DET
easat-1672	268	94	type	type	NOUN
easat-1672	268	95	of	of	ADP
easat-1672	268	96	relationships	relationship	NOUN
easat-1672	268	97	between	between	ADP
easat-1672	268	98	the	the	DET
easat-1672	268	99	research	research	NOUN
easat-1672	268	100	variables	variable	NOUN
easat-1672	268	101	and	and	CCONJ
easat-1672	268	102	the	the	DET
easat-1672	268	103	statistical	statistical	ADJ
easat-1672	268	104	program	program	NOUN
easat-1672	268	105	(	(	PUNCT
easat-1672	268	106	spss	spss	PROPN
easat-1672	268	107	)	)	PUNCT
easat-1672	268	108	,	,	PUNCT
easat-1672	268	109	which	which	PRON
easat-1672	268	110	tests	test	VERB
easat-1672	268	111	the	the	DET
easat-1672	268	112	correlation	correlation	NOUN
easat-1672	268	113	relationships	relationship	NOUN
easat-1672	268	114	between	between	ADP
easat-1672	268	115	the	the	DET
easat-1672	268	116	main	main	ADJ
easat-1672	268	117	variables	variable	NOUN
easat-1672	268	118	.	.	PUNCT
easat-1672	269	1	below	below	ADV
easat-1672	269	2	,	,	PUNCT
easat-1672	269	3	table	table	NOUN
easat-1672	269	4	(	(	PUNCT
easat-1672	269	5	12	12	NUM
easat-1672	269	6	)	)	PUNCT
easat-1672	269	7	shows	show	VERB
easat-1672	269	8	all	all	DET
easat-1672	269	9	the	the	DET
easat-1672	269	10	results	result	NOUN
easat-1672	269	11	of	of	ADP
easat-1672	269	12	the	the	DET
easat-1672	269	13	pearson	pearson	PROPN
easat-1672	269	14	correlation	correlation	NOUN
easat-1672	269	15	coefficient	coefficient	NOUN
easat-1672	269	16	values	value	NOUN
easat-1672	269	17	for	for	ADP
easat-1672	269	18	the	the	DET
easat-1672	269	19	research	research	NOUN
easat-1672	269	20	variables	variable	NOUN
easat-1672	269	21	that	that	PRON
easat-1672	269	22	were	be	AUX
easat-1672	269	23	assumed	assume	VERB
easat-1672	269	24	.	.	PUNCT
easat-1672	270	1	table	table	NOUN
easat-1672	270	2	12	12	NUM
easat-1672	270	3	.	.	PUNCT
easat-1672	271	1	correlation	correlation	NOUN
easat-1672	271	2	coefficient	coefficient	NOUN
easat-1672	271	3	(	(	PUNCT
easat-1672	271	4	pearson	pearson	PROPN
easat-1672	271	5	)	)	PUNCT
easat-1672	271	6	between	between	ADP
easat-1672	271	7	the	the	DET
easat-1672	271	8	research	research	NOUN
easat-1672	271	9	variables	variable	NOUN
easat-1672	271	10	.	.	PUNCT
easat-1672	272	1	dependent	dependent	ADJ
easat-1672	272	2	variable	variable	ADJ
easat-1672	272	3	independent	independent	ADJ
easat-1672	272	4	variable	variable	NOUN
easat-1672	272	5	meet	meet	VERB
easat-1672	272	6	the	the	DET
easat-1672	272	7	requirements	requirement	NOUN
easat-1672	272	8	of	of	ADP
easat-1672	272	9	standard	standard	ADJ
easat-1672	272	10	3410	3410	NUM
easat-1672	272	11	morale	morale	NOUN
easat-1672	272	12	level	level	NOUN
easat-1672	272	13	integrated	integrate	VERB
easat-1672	272	14	global	global	ADJ
easat-1672	272	15	warming	warming	NOUN
easat-1672	272	16	reporting	report	VERB
easat-1672	272	17	0.875	0.875	NUM
easat-1672	272	18	0.000	0.000	NUM
easat-1672	272	19	source	source	NOUN
easat-1672	272	20	:	:	PUNCT
easat-1672	272	21	prepared	prepare	VERB
easat-1672	272	22	by	by	ADP
easat-1672	272	23	the	the	DET
easat-1672	272	24	researcher	researcher	NOUN
easat-1672	272	25	by	by	ADP
easat-1672	272	26	referring	refer	VERB
easat-1672	272	27	to	to	ADP
easat-1672	272	28	the	the	DET
easat-1672	272	29	spss	spss	PROPN
easat-1672	272	30	program	program	NOUN
easat-1672	272	31	.	.	PUNCT
easat-1672	273	1	1.16	1.16	NUM
easat-1672	273	2	.	.	PUNCT
easat-1672	274	1	sixth	sixth	ADV
easat-1672	274	2	:	:	PUNCT
easat-1672	274	3	testing	testing	NOUN
easat-1672	274	4	and	and	CCONJ
easat-1672	274	5	analyzing	analyze	VERB
easat-1672	274	6	the	the	DET
easat-1672	274	7	regression	regression	NOUN
easat-1672	274	8	relationship	relationship	NOUN
easat-1672	274	9	between	between	ADP
easat-1672	274	10	the	the	DET
easat-1672	274	11	main	main	ADJ
easat-1672	274	12	research	research	NOUN
easat-1672	274	13	variables	variable	NOUN
easat-1672	274	14	:	:	PUNCT
easat-1672	274	15	the	the	DET
easat-1672	274	16	researcher	researcher	NOUN
easat-1672	274	17	investigated	investigate	VERB
easat-1672	274	18	the	the	DET
easat-1672	274	19	relationship	relationship	NOUN
easat-1672	274	20	of	of	ADP
easat-1672	274	21	influence	influence	NOUN
easat-1672	274	22	according	accord	VERB
easat-1672	274	23	to	to	ADP
easat-1672	274	24	the	the	DET
easat-1672	274	25	multiple	multiple	ADJ
easat-1672	274	26	regression	regression	NOUN
easat-1672	274	27	equation	equation	NOUN
easat-1672	274	28	between	between	ADP
easat-1672	274	29	the	the	DET
easat-1672	274	30	independent	independent	ADJ
easat-1672	274	31	variable	variable	NOUN
easat-1672	274	32	represented	represent	VERB
easat-1672	274	33	by	by	ADP
easat-1672	274	34	(	(	PUNCT
easat-1672	274	35	integrated	integrated	ADJ
easat-1672	274	36	reporting	reporting	NOUN
easat-1672	274	37	on	on	ADP
easat-1672	274	38	global	global	ADJ
easat-1672	274	39	warming	warming	NOUN
easat-1672	274	40	)	)	PUNCT
easat-1672	274	41	and	and	CCONJ
easat-1672	274	42	the	the	DET
easat-1672	274	43	dependent	dependent	ADJ
easat-1672	274	44	variable	variable	NOUN
easat-1672	274	45	represented	represent	VERB
easat-1672	274	46	by	by	ADP
easat-1672	274	47	(	(	PUNCT
easat-1672	274	48	achieving	achieve	VERB
easat-1672	274	49	the	the	DET
easat-1672	274	50	requirements	requirement	NOUN
easat-1672	274	51	of	of	ADP
easat-1672	274	52	standard	standard	NOUN
easat-1672	274	53	3410	3410	NUM
easat-1672	274	54	)	)	PUNCT
easat-1672	274	55	.	.	PUNCT
easat-1672	275	1	table	table	NOUN
easat-1672	275	2	(	(	PUNCT
easat-1672	275	3	13	13	NUM
easat-1672	275	4	)	)	PUNCT
easat-1672	275	5	shows	show	VERB
easat-1672	275	6	the	the	DET
easat-1672	275	7	results	result	NOUN
easat-1672	275	8	of	of	ADP
easat-1672	275	9	the	the	DET
easat-1672	275	10	regression	regression	NOUN
easat-1672	275	11	equation	equation	NOUN
easat-1672	275	12	values	value	NOUN
easat-1672	275	13	that	that	PRON
easat-1672	275	14	were	be	AUX
easat-1672	275	15	reached	reach	VERB
easat-1672	275	16	from	from	ADP
easat-1672	275	17	the	the	DET
easat-1672	275	18	results	result	NOUN
easat-1672	275	19	of	of	ADP
easat-1672	275	20	the	the	DET
easat-1672	275	21	questionnaire	questionnaire	NOUN
easat-1672	275	22	conducted	conduct	VERB
easat-1672	275	23	by	by	ADP
easat-1672	275	24	the	the	DET
easat-1672	275	25	researcher	researcher	NOUN
easat-1672	275	26	.	.	PUNCT
easat-1672	276	1	table	table	NOUN
easat-1672	276	2	13	13	NUM
easat-1672	276	3	.	.	PUNCT
easat-1672	277	1	regression	regression	NOUN
easat-1672	277	2	coefficient	coefficient	NOUN
easat-1672	277	3	values	value	NOUN
easat-1672	277	4	.	.	PUNCT
easat-1672	278	1	integrated	integrate	VERB
easat-1672	278	2	global	global	ADJ
easat-1672	278	3	warming	warming	NOUN
easat-1672	278	4	reporting	report	VERB
easat-1672	278	5	dependent	dependent	ADJ
easat-1672	278	6	variable	variable	ADJ
easat-1672	278	7	independent	independent	ADJ
easat-1672	278	8	variable	variable	ADJ
easat-1672	278	9	statistical	statistical	ADJ
easat-1672	278	10	indicators	indicator	NOUN
easat-1672	278	11	meet	meet	VERB
easat-1672	278	12	the	the	DET
easat-1672	278	13	requirements	requirement	NOUN
easat-1672	278	14	of	of	ADP
easat-1672	278	15	standard	standard	ADJ
easat-1672	278	16	3410	3410	NUM
easat-1672	278	17	f	f	PROPN
easat-1672	278	18	²r	²r	NOUN
easat-1672	278	19	sig	sig	NOUN
easat-1672	278	20	.	.	PUNCT
easat-1672	279	1	β	β	PROPN
easat-1672	279	2	320.752	320.752	NUM
easat-1672	279	3	0.766	0.766	NUM
easat-1672	279	4	0.000	0.000	NUM
easat-1672	279	5	0.875	0.875	NUM
easat-1672	279	6	source	source	NOUN
easat-1672	279	7	:	:	PUNCT
easat-1672	279	8	prepared	prepare	VERB
easat-1672	279	9	by	by	ADP
easat-1672	279	10	the	the	DET
easat-1672	279	11	researcher	researcher	NOUN
easat-1672	279	12	by	by	ADP
easat-1672	279	13	referring	refer	VERB
easat-1672	279	14	to	to	ADP
easat-1672	279	15	the	the	DET
easat-1672	279	16	spss	spss	PROPN
easat-1672	279	17	program	program	NOUN
easat-1672	279	18	.	.	PUNCT
easat-1672	280	1	465	465	NUM
easat-1672	280	2	edelweiss	edelweiss	PROPN
easat-1672	280	3	applied	apply	VERB
easat-1672	280	4	science	science	NOUN
easat-1672	280	5	and	and	CCONJ
easat-1672	280	6	technology	technology	NOUN
easat-1672	280	7	issn	issn	PROPN
easat-1672	280	8	:	:	PUNCT
easat-1672	280	9	2576	2576	NUM
easat-1672	280	10	-	-	SYM
easat-1672	280	11	8484	8484	NUM
easat-1672	280	12	vol	vol	NOUN
easat-1672	280	13	.	.	PROPN
easat-1672	280	14	8	8	NUM
easat-1672	280	15	,	,	PUNCT
easat-1672	280	16	no	no	INTJ
easat-1672	280	17	.	.	NOUN
easat-1672	281	1	3	3	NUM
easat-1672	281	2	:	:	SYM
easat-1672	281	3	446	446	NUM
easat-1672	281	4	-	-	SYM
easat-1672	281	5	475	475	NUM
easat-1672	281	6	,	,	PUNCT
easat-1672	281	7	2024	2024	NUM
easat-1672	281	8	doi	doi	NOUN
easat-1672	281	9	:	:	PUNCT
easat-1672	281	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	281	11	©	©	NOUN
easat-1672	281	12	2024	2024	NUM
easat-1672	281	13	by	by	ADP
easat-1672	281	14	the	the	DET
easat-1672	281	15	authors	author	NOUN
easat-1672	281	16	;	;	PUNCT
easat-1672	281	17	licensee	licensee	PROPN
easat-1672	281	18	learning	learning	NOUN
easat-1672	281	19	gate	gate	NOUN
easat-1672	281	20	1.17	1.17	NUM
easat-1672	281	21	.	.	PUNCT
easat-1672	282	1	seventh	seventh	ADJ
easat-1672	282	2	:	:	PUNCT
easat-1672	282	3	testing	test	VERB
easat-1672	282	4	the	the	DET
easat-1672	282	5	hypotheses	hypothesis	NOUN
easat-1672	282	6	from	from	ADP
easat-1672	282	7	the	the	DET
easat-1672	282	8	various	various	ADJ
easat-1672	282	9	results	result	NOUN
easat-1672	282	10	that	that	PRON
easat-1672	282	11	were	be	AUX
easat-1672	282	12	presented	present	VERB
easat-1672	282	13	above	above	ADP
easat-1672	282	14	,	,	PUNCT
easat-1672	282	15	the	the	DET
easat-1672	282	16	main	main	ADJ
easat-1672	282	17	hypothesis	hypothesis	NOUN
easat-1672	282	18	is	be	AUX
easat-1672	282	19	accepted	accept	VERB
easat-1672	282	20	,	,	PUNCT
easat-1672	282	21	which	which	PRON
easat-1672	282	22	states	state	VERB
easat-1672	282	23	:	:	PUNCT
easat-1672	282	24	the	the	DET
easat-1672	282	25	first	first	ADJ
easat-1672	282	26	main	main	ADJ
easat-1672	282	27	hypothesis	hypothesis	NOUN
easat-1672	282	28	:	:	PUNCT
easat-1672	282	29	"	"	PUNCT
easat-1672	282	30	there	there	PRON
easat-1672	282	31	is	be	VERB
easat-1672	282	32	a	a	DET
easat-1672	282	33	statistical	statistical	ADJ
easat-1672	282	34	relationship	relationship	NOUN
easat-1672	282	35	with	with	ADP
easat-1672	282	36	a	a	DET
easat-1672	282	37	significant	significant	ADJ
easat-1672	282	38	level	level	NOUN
easat-1672	282	39	of	of	ADP
easat-1672	282	40	moral	moral	ADJ
easat-1672	282	41	significance	significance	NOUN
easat-1672	282	42	between	between	ADP
easat-1672	282	43	integrated	integrate	VERB
easat-1672	282	44	reporting	reporting	NOUN
easat-1672	282	45	on	on	ADP
easat-1672	282	46	global	global	ADJ
easat-1672	282	47	warming	warming	NOUN
easat-1672	282	48	and	and	CCONJ
easat-1672	282	49	achieving	achieve	VERB
easat-1672	282	50	the	the	DET
easat-1672	282	51	requirements	requirement	NOUN
easat-1672	282	52	of	of	ADP
easat-1672	282	53	standard	standard	NOUN
easat-1672	282	54	3410	3410	NUM
easat-1672	282	55	,	,	PUNCT
easat-1672	282	56	and	and	CCONJ
easat-1672	282	57	the	the	DET
easat-1672	282	58	following	follow	VERB
easat-1672	282	59	sub	sub	ADJ
easat-1672	282	60	-	-	NOUN
easat-1672	282	61	hypotheses	hypothesis	NOUN
easat-1672	282	62	emerge	emerge	VERB
easat-1672	282	63	from	from	ADP
easat-1672	282	64	this	this	DET
easat-1672	282	65	hypothesis	hypothesis	NOUN
easat-1672	282	66	:	:	PUNCT
easat-1672	282	67	the	the	DET
easat-1672	282	68	first	first	ADJ
easat-1672	282	69	sub	sub	NOUN
easat-1672	282	70	-	-	NOUN
easat-1672	282	71	hypothesis	hypothesis	NOUN
easat-1672	282	72	:	:	PUNCT
easat-1672	282	73	"	"	PUNCT
easat-1672	282	74	there	there	PRON
easat-1672	282	75	is	be	VERB
easat-1672	282	76	a	a	DET
easat-1672	282	77	significant	significant	ADJ
easat-1672	282	78	correlation	correlation	NOUN
easat-1672	282	79	between	between	ADP
easat-1672	282	80	integrated	integrate	VERB
easat-1672	282	81	reporting	reporting	NOUN
easat-1672	282	82	on	on	ADP
easat-1672	282	83	global	global	ADJ
easat-1672	282	84	warming	warming	NOUN
easat-1672	282	85	and	and	CCONJ
easat-1672	282	86	achieving	achieve	VERB
easat-1672	282	87	the	the	DET
easat-1672	282	88	requirements	requirement	NOUN
easat-1672	282	89	of	of	ADP
easat-1672	282	90	standard	standard	NOUN
easat-1672	282	91	3410	3410	NUM
easat-1672	282	92	the	the	DET
easat-1672	282	93	second	second	ADJ
easat-1672	282	94	sub	sub	NOUN
easat-1672	282	95	-	-	NOUN
easat-1672	282	96	hypothesis	hypothesis	NOUN
easat-1672	282	97	:	:	PUNCT
easat-1672	282	98	"	"	PUNCT
easat-1672	282	99	there	there	PRON
easat-1672	282	100	is	be	VERB
easat-1672	282	101	a	a	DET
easat-1672	282	102	significant	significant	ADJ
easat-1672	282	103	influence	influence	NOUN
easat-1672	282	104	relationship	relationship	NOUN
easat-1672	282	105	between	between	ADP
easat-1672	282	106	integrated	integrate	VERB
easat-1672	282	107	reporting	reporting	NOUN
easat-1672	282	108	on	on	ADP
easat-1672	282	109	global	global	ADJ
easat-1672	282	110	warming	warming	NOUN
easat-1672	282	111	and	and	CCONJ
easat-1672	282	112	achieving	achieve	VERB
easat-1672	282	113	the	the	DET
easat-1672	282	114	requirements	requirement	NOUN
easat-1672	282	115	of	of	ADP
easat-1672	282	116	standard	standard	NOUN
easat-1672	282	117	3410	3410	NUM
easat-1672	282	118	.	.	PUNCT
easat-1672	283	1	after	after	SCONJ
easat-1672	283	2	the	the	DET
easat-1672	283	3	researcher	researcher	NOUN
easat-1672	283	4	learned	learn	VERB
easat-1672	283	5	about	about	ADP
easat-1672	283	6	the	the	DET
easat-1672	283	7	extent	extent	NOUN
easat-1672	283	8	of	of	ADP
easat-1672	283	9	application	application	NOUN
easat-1672	283	10	of	of	ADP
easat-1672	283	11	the	the	DET
easat-1672	283	12	international	international	ADJ
easat-1672	283	13	3410	3410	NUM
easat-1672	283	14	requirements	requirement	NOUN
easat-1672	283	15	standards	standard	NOUN
easat-1672	283	16	,	,	PUNCT
easat-1672	283	17	a	a	DET
easat-1672	283	18	list	list	NOUN
easat-1672	283	19	was	be	AUX
easat-1672	283	20	designed	design	VERB
easat-1672	283	21	to	to	PART
easat-1672	283	22	examine	examine	VERB
easat-1672	283	23	the	the	DET
easat-1672	283	24	extent	extent	NOUN
easat-1672	283	25	of	of	ADP
easat-1672	283	26	application	application	NOUN
easat-1672	283	27	of	of	ADP
easat-1672	283	28	the	the	DET
easat-1672	283	29	international	international	ADJ
easat-1672	283	30	standard	standard	NOUN
easat-1672	283	31	on	on	ADP
easat-1672	283	32	the	the	DET
easat-1672	283	33	research	research	NOUN
easat-1672	283	34	sample	sample	NOUN
easat-1672	283	35	.	.	PUNCT
easat-1672	284	1	it	it	PRON
easat-1672	284	2	included	include	VERB
easat-1672	284	3	thirteen	thirteen	NUM
easat-1672	284	4	paragraphs	paragraph	NOUN
easat-1672	284	5	related	relate	VERB
easat-1672	284	6	to	to	ADP
easat-1672	284	7	the	the	DET
easat-1672	284	8	international	international	ADJ
easat-1672	284	9	standard	standard	NOUN
easat-1672	284	10	,	,	PUNCT
easat-1672	284	11	as	as	SCONJ
easat-1672	284	12	follows	follow	VERB
easat-1672	284	13	:	:	PUNCT
easat-1672	284	14	table	table	NOUN
easat-1672	284	15	14	14	NUM
easat-1672	284	16	.	.	PUNCT
easat-1672	285	1	checklist	checklist	NOUN
easat-1672	285	2	of	of	ADP
easat-1672	285	3	requirements	requirement	NOUN
easat-1672	285	4	of	of	ADP
easat-1672	285	5	international	international	ADJ
easat-1672	285	6	standard	standard	NOUN
easat-1672	285	7	3410	3410	NUM
easat-1672	285	8	according	accord	VERB
easat-1672	285	9	to	to	ADP
easat-1672	285	10	the	the	DET
easat-1672	285	11	research	research	NOUN
easat-1672	285	12	sample	sample	NOUN
easat-1672	285	13	procedu	procedu	NOUN
easat-1672	285	14	.	.	PUNCT
easat-1672	286	1	al	al	PROPN
easat-1672	286	2	-	-	PUNCT
easat-1672	286	3	shuaiba	shuaiba	PROPN
easat-1672	286	4	refinery	refinery	NOUN
easat-1672	286	5	cycle	cycle	NOUN
easat-1672	286	6	filter	filter	NOUN
easat-1672	286	7	requirements	requirement	NOUN
easat-1672	286	8	according	accord	VERB
easat-1672	286	9	to	to	ADP
easat-1672	286	10	standard	standard	PROPN
easat-1672	286	11	3410	3410	NUM
easat-1672	286	12	t	t	PROPN
easat-1672	286	13	not	not	PART
easat-1672	286	14	applicable	applicable	ADJ
easat-1672	286	15	partially	partially	ADV
easat-1672	286	16	implemented	implement	VERB
easat-1672	286	17	applied	apply	VERB
easat-1672	286	18	not	not	PART
easat-1672	286	19	applicable	applicable	ADJ
easat-1672	286	20	partially	partially	ADV
easat-1672	286	21	implemented	implement	VERB
easat-1672	286	22	applied	apply	VERB
easat-1672	286	23	annual	annual	ADJ
easat-1672	286	24	period	period	NOUN
easat-1672	286	25	source	source	NOUN
easat-1672	286	26	:	:	PUNCT
easat-1672	286	27	prepared	prepare	VERB
easat-1672	286	28	by	by	ADP
easat-1672	286	29	the	the	DET
easat-1672	286	30	researcher	researcher	NOUN
easat-1672	286	31	by	by	ADP
easat-1672	286	32	referring	refer	VERB
easat-1672	286	33	to	to	ADP
easat-1672	286	34	the	the	DET
easat-1672	286	35	research	research	NOUN
easat-1672	286	36	sample	sample	NOUN
easat-1672	286	37	records	record	NOUN
easat-1672	286	38	..	..	PUNCT
easat-1672	287	1	the	the	DET
easat-1672	287	2	three	three	NUM
easat-1672	287	3	phrases	phrase	NOUN
easat-1672	287	4	“	"	PUNCT
easat-1672	287	5	applied	apply	VERB
easat-1672	287	6	”	"	PUNCT
easat-1672	287	7	,	,	PUNCT
easat-1672	287	8	“	"	PUNCT
easat-1672	287	9	partially	partially	ADV
easat-1672	287	10	applied	apply	VERB
easat-1672	287	11	”	"	PUNCT
easat-1672	287	12	and	and	CCONJ
easat-1672	287	13	“	"	PUNCT
easat-1672	287	14	not	not	PART
easat-1672	287	15	applied	apply	VERB
easat-1672	287	16	”	"	PUNCT
easat-1672	287	17	were	be	AUX
easat-1672	287	18	assessed	assess	VERB
easat-1672	287	19	according	accord	VERB
easat-1672	287	20	to	to	ADP
easat-1672	287	21	the	the	DET
easat-1672	287	22	following	follow	VERB
easat-1672	287	23	table	table	NOUN
easat-1672	287	24	:	:	PUNCT
easat-1672	287	25	table	table	NOUN
easat-1672	287	26	15	15	NUM
easat-1672	287	27	.	.	PUNCT
easat-1672	288	1	scores	score	NOUN
easat-1672	288	2	of	of	ADP
easat-1672	288	3	the	the	DET
easat-1672	288	4	given	give	VERB
easat-1672	288	5	choices	choice	NOUN
easat-1672	288	6	.	.	PUNCT
easat-1672	289	1	applied	apply	VERB
easat-1672	289	2	partially	partially	ADV
easat-1672	289	3	implemented	implement	VERB
easat-1672	289	4	not	not	PART
easat-1672	289	5	applicable	applicable	ADJ
easat-1672	289	6	3	3	NUM
easat-1672	289	7	2.992	2.992	NUM
easat-1672	289	8	1	1	NUM
easat-1672	289	9	-	-	SYM
easat-1672	289	10	1.99	1.99	NUM
easat-1672	289	11	1.18	1.18	NUM
easat-1672	289	12	.	.	PUNCT
easat-1672	290	1	eighth	eighth	ADV
easat-1672	290	2	:	:	PUNCT
easat-1672	290	3	preparing	prepare	VERB
easat-1672	290	4	a	a	DET
easat-1672	290	5	proposal	proposal	NOUN
easat-1672	290	6	for	for	ADP
easat-1672	290	7	the	the	DET
easat-1672	290	8	confirmation	confirmation	NOUN
easat-1672	290	9	report	report	NOUN
easat-1672	290	10	for	for	ADP
easat-1672	290	11	the	the	DET
easat-1672	290	12	research	research	NOUN
easat-1672	290	13	sample	sample	NOUN
easat-1672	290	14	according	accord	VERB
easat-1672	290	15	to	to	ADP
easat-1672	290	16	standard	standard	PROPN
easat-1672	290	17	3410	3410	NUM
easat-1672	290	18	the	the	DET
easat-1672	290	19	researcher	researcher	NOUN
easat-1672	290	20	will	will	AUX
easat-1672	290	21	,	,	PUNCT
easat-1672	290	22	at	at	ADP
easat-1672	290	23	this	this	DET
easat-1672	290	24	stage	stage	NOUN
easat-1672	290	25	,	,	PUNCT
easat-1672	290	26	prepare	prepare	VERB
easat-1672	290	27	a	a	DET
easat-1672	290	28	complete	complete	ADJ
easat-1672	290	29	and	and	CCONJ
easat-1672	290	30	detailed	detailed	ADJ
easat-1672	290	31	confirmation	confirmation	NOUN
easat-1672	290	32	report	report	NOUN
easat-1672	290	33	based	base	VERB
easat-1672	290	34	on	on	ADP
easat-1672	290	35	the	the	DET
easat-1672	290	36	integrated	integrated	ADJ
easat-1672	290	37	reporting	reporting	NOUN
easat-1672	290	38	for	for	ADP
easat-1672	290	39	the	the	DET
easat-1672	290	40	research	research	NOUN
easat-1672	290	41	sample	sample	NOUN
easat-1672	290	42	according	accord	VERB
easat-1672	290	43	to	to	ADP
easat-1672	290	44	the	the	DET
easat-1672	290	45	international	international	ADJ
easat-1672	290	46	standard	standard	NOUN
easat-1672	290	47	3410	3410	NUM
easat-1672	290	48	on	on	ADP
easat-1672	290	49	global	global	ADJ
easat-1672	290	50	warming	warming	NOUN
easat-1672	290	51	.	.	PUNCT
easat-1672	291	1	this	this	PRON
easat-1672	291	2	is	be	AUX
easat-1672	291	3	done	do	VERB
easat-1672	291	4	by	by	ADP
easat-1672	291	5	confirming	confirm	VERB
easat-1672	291	6	the	the	DET
easat-1672	291	7	basics	basic	NOUN
easat-1672	291	8	set	set	VERB
easat-1672	291	9	in	in	ADP
easat-1672	291	10	the	the	DET
easat-1672	291	11	standard	standard	NOUN
easat-1672	291	12	through	through	ADP
easat-1672	291	13	the	the	DET
easat-1672	291	14	isae	isae	PROPN
easat-1672	291	15	model	model	NOUN
easat-1672	291	16	to	to	PART
easat-1672	291	17	ensure	ensure	VERB
easat-1672	291	18	the	the	DET
easat-1672	291	19	correctness	correctness	NOUN
easat-1672	291	20	of	of	ADP
easat-1672	291	21	the	the	DET
easat-1672	291	22	conformity	conformity	NOUN
easat-1672	291	23	of	of	ADP
easat-1672	291	24	the	the	DET
easat-1672	291	25	conditions	condition	NOUN
easat-1672	291	26	that	that	PRON
easat-1672	291	27	must	must	AUX
easat-1672	291	28	be	be	AUX
easat-1672	291	29	implemented	implement	VERB
easat-1672	291	30	in	in	ADP
easat-1672	291	31	the	the	DET
easat-1672	291	32	reporting	reporting	NOUN
easat-1672	291	33	and	and	CCONJ
easat-1672	291	34	then	then	ADV
easat-1672	291	35	proceeding	proceed	VERB
easat-1672	291	36	to	to	PART
easat-1672	291	37	prepare	prepare	VERB
easat-1672	291	38	a	a	DET
easat-1672	291	39	confirmation	confirmation	NOUN
easat-1672	291	40	report	report	NOUN
easat-1672	291	41	to	to	PART
easat-1672	291	42	include	include	VERB
easat-1672	291	43	a	a	DET
easat-1672	291	44	complete	complete	ADJ
easat-1672	291	45	detail	detail	NOUN
easat-1672	291	46	on	on	ADP
easat-1672	291	47	global	global	ADJ
easat-1672	291	48	warming	warming	NOUN
easat-1672	291	49	and	and	CCONJ
easat-1672	291	50	what	what	PRON
easat-1672	291	51	the	the	DET
easat-1672	291	52	conditions	condition	NOUN
easat-1672	291	53	are	be	AUX
easat-1672	291	54	available	available	ADJ
easat-1672	291	55	for	for	ADP
easat-1672	291	56	it	it	PRON
easat-1672	291	57	,	,	PUNCT
easat-1672	291	58	as	as	SCONJ
easat-1672	291	59	follows	follow	VERB
easat-1672	291	60	:	:	PUNCT
easat-1672	291	61	1	1	X
easat-1672	291	62	.	.	X
easat-1672	291	63	preparing	prepare	VERB
easat-1672	291	64	a	a	DET
easat-1672	291	65	proposal	proposal	NOUN
easat-1672	291	66	for	for	ADP
easat-1672	291	67	the	the	DET
easat-1672	291	68	integrated	integrate	VERB
easat-1672	291	69	reporting	reporting	NOUN
easat-1672	291	70	report	report	NOUN
easat-1672	291	71	for	for	ADP
easat-1672	291	72	the	the	DET
easat-1672	291	73	cycle	cycle	NOUN
easat-1672	291	74	refiner	refiner	NOUN
easat-1672	291	75	according	accord	VERB
easat-1672	291	76	to	to	ADP
easat-1672	291	77	standard	standard	ADJ
easat-1672	291	78	3410	3410	NUM
easat-1672	291	79	refiner	refiner	NOUN
easat-1672	291	80	's	's	PART
easat-1672	291	81	responsibility	responsibility	NOUN
easat-1672	291	82	:	:	PUNCT
easat-1672	291	83	the	the	DET
easat-1672	291	84	cycle	cycle	NOUN
easat-1672	291	85	refiner	refiner	NOUN
easat-1672	291	86	is	be	AUX
easat-1672	291	87	responsible	responsible	ADJ
easat-1672	291	88	for	for	ADP
easat-1672	291	89	preparing	prepare	VERB
easat-1672	291	90	the	the	DET
easat-1672	291	91	list	list	NOUN
easat-1672	291	92	of	of	ADP
easat-1672	291	93	greenhouse	greenhouse	NOUN
easat-1672	291	94	gases	gas	NOUN
easat-1672	291	95	according	accord	VERB
easat-1672	291	96	to	to	ADP
easat-1672	291	97	the	the	DET
easat-1672	291	98	controls	control	NOUN
easat-1672	291	99	applied	apply	VERB
easat-1672	291	100	to	to	ADP
easat-1672	291	101	the	the	DET
easat-1672	291	102	list	list	NOUN
easat-1672	291	103	of	of	ADP
easat-1672	291	104	greenhouse	greenhouse	NOUN
easat-1672	291	105	gases	gas	NOUN
easat-1672	291	106	.	.	PUNCT
easat-1672	292	1	this	this	DET
easat-1672	292	2	responsibility	responsibility	NOUN
easat-1672	292	3	includes	include	VERB
easat-1672	292	4	design	design	NOUN
easat-1672	292	5	,	,	PUNCT
easat-1672	292	6	implement	implement	VERB
easat-1672	292	7	and	and	CCONJ
easat-1672	292	8	maintain	maintain	VERB
easat-1672	292	9	internal	internal	ADJ
easat-1672	292	10	control	control	NOUN
easat-1672	292	11	relevant	relevant	ADJ
easat-1672	292	12	to	to	ADP
easat-1672	292	13	the	the	DET
easat-1672	292	14	preparation	preparation	NOUN
easat-1672	292	15	of	of	ADP
easat-1672	292	16	greenhouse	greenhouse	NOUN
easat-1672	292	17	gas	gas	NOUN
easat-1672	292	18	inventories	inventory	NOUN
easat-1672	292	19	that	that	PRON
easat-1672	292	20	are	be	AUX
easat-1672	292	21	free	free	ADJ
easat-1672	292	22	from	from	ADP
easat-1672	292	23	material	material	NOUN
easat-1672	292	24	misstatement	misstatement	NOUN
easat-1672	292	25	,	,	PUNCT
easat-1672	292	26	whether	whether	SCONJ
easat-1672	292	27	due	due	ADP
easat-1672	292	28	to	to	PART
easat-1672	292	29	fraud	fraud	NOUN
easat-1672	292	30	or	or	CCONJ
easat-1672	292	31	error	error	NOUN
easat-1672	292	32	.	.	PUNCT
easat-1672	293	1	as	as	SCONJ
easat-1672	293	2	discussed	discuss	VERB
easat-1672	293	3	in	in	ADP
easat-1672	293	4	the	the	DET
easat-1672	293	5	greenhouse	greenhouse	NOUN
easat-1672	293	6	gas	gas	NOUN
easat-1672	293	7	inventory	inventory	NOUN
easat-1672	293	8	,	,	PUNCT
easat-1672	293	9	the	the	DET
easat-1672	293	10	measurement	measurement	NOUN
easat-1672	293	11	of	of	ADP
easat-1672	293	12	greenhouse	greenhouse	NOUN
easat-1672	293	13	gases	gas	NOUN
easat-1672	293	14	is	be	AUX
easat-1672	293	15	subject	subject	ADJ
easat-1672	293	16	to	to	ADP
easat-1672	293	17	inherent	inherent	ADJ
easat-1672	293	18	uncertainty	uncertainty	NOUN
easat-1672	293	19	due	due	ADP
easat-1672	293	20	to	to	ADP
easat-1672	293	21	the	the	DET
easat-1672	293	22	incompleteness	incompleteness	NOUN
easat-1672	293	23	of	of	ADP
easat-1672	293	24	the	the	DET
easat-1672	293	25	practical	practical	ADJ
easat-1672	293	26	knowledge	knowledge	NOUN
easat-1672	293	27	used	use	VERB
easat-1672	293	28	to	to	PART
easat-1672	293	29	determine	determine	VERB
easat-1672	293	30	the	the	DET
easat-1672	293	31	emission	emission	NOUN
easat-1672	293	32	factors	factor	NOUN
easat-1672	293	33	and	and	CCONJ
easat-1672	293	34	the	the	DET
easat-1672	293	35	values	value	NOUN
easat-1672	293	36	needed	need	VERB
easat-1672	293	37	to	to	PART
easat-1672	293	38	aggregate	aggregate	VERB
easat-1672	293	39	the	the	DET
easat-1672	293	40	emissions	emission	NOUN
easat-1672	293	41	of	of	ADP
easat-1672	293	42	the	the	DET
easat-1672	293	43	various	various	ADJ
easat-1672	293	44	gases	gas	NOUN
easat-1672	293	45	.	.	PUNCT
easat-1672	294	1	entity	entity	NOUN
easat-1672	294	2	responsible	responsible	ADJ
easat-1672	294	3	for	for	ADP
easat-1672	294	4	setting	set	VERB
easat-1672	294	5	controls	control	NOUN
easat-1672	294	6	:	:	PUNCT
easat-1672	294	7	where	where	SCONJ
easat-1672	294	8	the	the	DET
easat-1672	294	9	ghg	ghg	PROPN
easat-1672	294	10	inventory	inventory	NOUN
easat-1672	294	11	is	be	AUX
easat-1672	294	12	prepared	prepare	VERB
easat-1672	294	13	to	to	PART
easat-1672	294	14	meet	meet	VERB
easat-1672	294	15	regulatory	regulatory	ADJ
easat-1672	294	16	disclosure	disclosure	NOUN
easat-1672	294	17	programmes	programme	NOUN
easat-1672	294	18	or	or	CCONJ
easat-1672	294	19	emissions	emission	NOUN
easat-1672	294	20	trading	trading	NOUN
easat-1672	294	21	schemes	scheme	NOUN
easat-1672	294	22	with	with	ADP
easat-1672	294	23	applicable	applicable	ADJ
easat-1672	294	24	controls	control	NOUN
easat-1672	294	25	and	and	CCONJ
easat-1672	294	26	reporting	reporting	NOUN
easat-1672	294	27	format	format	NOUN
easat-1672	294	28	,	,	PUNCT
easat-1672	294	29	it	it	PRON
easat-1672	294	30	is	be	AUX
easat-1672	294	31	likely	likely	ADJ
easat-1672	294	32	to	to	PART
easat-1672	294	33	be	be	AUX
easat-1672	294	34	clear	clear	ADJ
easat-1672	294	35	from	from	ADP
easat-1672	294	36	the	the	DET
easat-1672	294	37	circumstances	circumstance	NOUN
easat-1672	294	38	of	of	ADP
easat-1672	294	39	the	the	DET
easat-1672	294	40	engagement	engagement	NOUN
easat-1672	294	41	that	that	PRON
easat-1672	294	42	the	the	DET
easat-1672	294	43	regulatory	regulatory	ADJ
easat-1672	294	44	authority	authority	NOUN
easat-1672	294	45	or	or	CCONJ
easat-1672	294	46	entity	entity	NOUN
easat-1672	294	47	responsible	responsible	ADJ
easat-1672	294	48	for	for	ADP
easat-1672	294	49	the	the	DET
easat-1672	294	50	scheme	scheme	NOUN
easat-1672	294	51	has	have	AUX
easat-1672	294	52	set	set	VERB
easat-1672	294	53	the	the	DET
easat-1672	294	54	controls	control	NOUN
easat-1672	294	55	,	,	PUNCT
easat-1672	294	56	but	but	CCONJ
easat-1672	294	57	in	in	ADP
easat-1672	294	58	voluntary	voluntary	ADJ
easat-1672	294	59	reporting	reporting	NOUN
easat-1672	294	60	circumstances	circumstance	NOUN
easat-1672	294	61	,	,	PUNCT
easat-1672	294	62	it	it	PRON
easat-1672	294	63	may	may	AUX
easat-1672	294	64	not	not	PART
easat-1672	294	65	be	be	AUX
easat-1672	294	66	clear	clear	ADJ
easat-1672	294	67	who	who	PRON
easat-1672	294	68	has	have	AUX
easat-1672	294	69	set	set	VERB
easat-1672	294	70	the	the	DET
easat-1672	294	71	controls	control	NOUN
easat-1672	294	72	unless	unless	SCONJ
easat-1672	294	73	stated	state	VERB
easat-1672	294	74	in	in	ADP
easat-1672	294	75	the	the	DET
easat-1672	294	76	explanatory	explanatory	ADJ
easat-1672	294	77	notes	note	NOUN
easat-1672	294	78	accompanying	accompany	VERB
easat-1672	294	79	the	the	DET
easat-1672	294	80	ghg	ghg	PROPN
easat-1672	294	81	inventory	inventory	PROPN
easat-1672	294	82	.	.	PUNCT
easat-1672	295	1	the	the	DET
easat-1672	295	2	auditor	auditor	NOUN
easat-1672	295	3	’s	’s	PART
easat-1672	295	4	responsibility	responsibility	NOUN
easat-1672	295	5	is	be	AUX
easat-1672	295	6	subject	subject	ADJ
easat-1672	295	7	to	to	ADP
easat-1672	295	8	the	the	DET
easat-1672	295	9	466	466	NUM
easat-1672	295	10	edelweiss	edelweiss	PROPN
easat-1672	295	11	applied	apply	VERB
easat-1672	295	12	science	science	NOUN
easat-1672	295	13	and	and	CCONJ
easat-1672	295	14	technology	technology	NOUN
easat-1672	295	15	issn	issn	PROPN
easat-1672	295	16	:	:	PUNCT
easat-1672	295	17	2576	2576	NUM
easat-1672	295	18	-	-	SYM
easat-1672	295	19	8484	8484	NUM
easat-1672	295	20	vol	vol	NOUN
easat-1672	295	21	.	.	PROPN
easat-1672	295	22	8	8	NUM
easat-1672	295	23	,	,	PUNCT
easat-1672	295	24	no	no	INTJ
easat-1672	295	25	.	.	NOUN
easat-1672	296	1	3	3	NUM
easat-1672	296	2	:	:	SYM
easat-1672	296	3	446	446	NUM
easat-1672	296	4	-	-	SYM
easat-1672	296	5	475	475	NUM
easat-1672	296	6	,	,	PUNCT
easat-1672	296	7	2024	2024	NUM
easat-1672	296	8	doi	doi	NOUN
easat-1672	296	9	:	:	PUNCT
easat-1672	296	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	296	11	©	©	NOUN
easat-1672	296	12	2024	2024	NUM
easat-1672	296	13	by	by	ADP
easat-1672	296	14	the	the	DET
easat-1672	296	15	authors	author	NOUN
easat-1672	296	16	;	;	PUNCT
easat-1672	296	17	licensee	licensee	PROPN
easat-1672	296	18	learning	learn	VERB
easat-1672	296	19	gate	gate	PROPN
easat-1672	296	20	auditor	auditor	PROPN
easat-1672	296	21	’s	’s	PART
easat-1672	296	22	responsibility	responsibility	NOUN
easat-1672	296	23	to	to	PART
easat-1672	296	24	authenticate	authenticate	VERB
easat-1672	296	25	the	the	DET
easat-1672	296	26	statements	statement	NOUN
easat-1672	296	27	issued	issue	VERB
easat-1672	296	28	by	by	ADP
easat-1672	296	29	the	the	DET
easat-1672	296	30	liquidator	liquidator	NOUN
easat-1672	296	31	and	and	CCONJ
easat-1672	296	32	to	to	PART
easat-1672	296	33	express	express	VERB
easat-1672	296	34	an	an	DET
easat-1672	296	35	opinion	opinion	NOUN
easat-1672	296	36	supported	support	VERB
easat-1672	296	37	by	by	ADP
easat-1672	296	38	the	the	DET
easat-1672	296	39	financial	financial	ADJ
easat-1672	296	40	statements	statement	NOUN
easat-1672	296	41	on	on	ADP
easat-1672	296	42	the	the	DET
easat-1672	296	43	final	final	ADJ
easat-1672	296	44	conclusion	conclusion	NOUN
easat-1672	296	45	,	,	PUNCT
easat-1672	296	46	which	which	PRON
easat-1672	296	47	must	must	AUX
easat-1672	296	48	comply	comply	VERB
easat-1672	296	49	with	with	ADP
easat-1672	296	50	the	the	DET
easat-1672	296	51	requirements	requirement	NOUN
easat-1672	296	52	of	of	ADP
easat-1672	296	53	the	the	DET
easat-1672	296	54	international	international	ADJ
easat-1672	296	55	auditing	auditing	NOUN
easat-1672	296	56	standard	standard	NOUN
easat-1672	296	57	3410	3410	NUM
easat-1672	296	58	,	,	PUNCT
easat-1672	296	59	as	as	ADV
easat-1672	296	60	well	well	ADV
easat-1672	296	61	as	as	ADP
easat-1672	296	62	the	the	DET
easat-1672	296	63	auditor	auditor	NOUN
easat-1672	296	64	’s	’s	PART
easat-1672	296	65	responsibility	responsibility	NOUN
easat-1672	296	66	in	in	ADP
easat-1672	296	67	professional	professional	ADJ
easat-1672	296	68	judgment	judgment	NOUN
easat-1672	296	69	to	to	PART
easat-1672	296	70	determine	determine	VERB
easat-1672	296	71	the	the	DET
easat-1672	296	72	extent	extent	NOUN
easat-1672	296	73	of	of	ADP
easat-1672	296	74	the	the	DET
easat-1672	296	75	required	required	ADJ
easat-1672	296	76	understanding	understanding	NOUN
easat-1672	296	77	,	,	PUNCT
easat-1672	296	78	and	and	CCONJ
easat-1672	296	79	the	the	DET
easat-1672	296	80	nature	nature	NOUN
easat-1672	296	81	,	,	PUNCT
easat-1672	296	82	timing	timing	NOUN
easat-1672	296	83	and	and	CCONJ
easat-1672	296	84	extent	extent	NOUN
easat-1672	296	85	of	of	ADP
easat-1672	296	86	the	the	DET
easat-1672	296	87	procedures	procedure	NOUN
easat-1672	296	88	for	for	ADP
easat-1672	296	89	identifying	identify	VERB
easat-1672	296	90	and	and	CCONJ
easat-1672	296	91	assessing	assess	VERB
easat-1672	296	92	the	the	DET
easat-1672	296	93	risks	risk	NOUN
easat-1672	296	94	of	of	ADP
easat-1672	296	95	material	material	NOUN
easat-1672	296	96	misstatement	misstatement	NOUN
easat-1672	296	97	required	require	VERB
easat-1672	296	98	,	,	PUNCT
easat-1672	296	99	to	to	PART
easat-1672	296	100	reach	reach	VERB
easat-1672	296	101	reasonable	reasonable	ADJ
easat-1672	296	102	or	or	CCONJ
easat-1672	296	103	limited	limited	ADJ
easat-1672	296	104	assurance	assurance	NOUN
easat-1672	296	105	,	,	PUNCT
easat-1672	296	106	as	as	ADP
easat-1672	296	107	appropriate	appropriate	ADJ
easat-1672	296	108	.	.	PUNCT
easat-1672	297	1	the	the	DET
easat-1672	297	2	auditor	auditor	NOUN
easat-1672	297	3	’s	’s	PART
easat-1672	297	4	main	main	ADJ
easat-1672	297	5	consideration	consideration	NOUN
easat-1672	297	6	is	be	AUX
easat-1672	297	7	whether	whether	SCONJ
easat-1672	297	8	the	the	DET
easat-1672	297	9	understanding	understanding	NOUN
easat-1672	297	10	reached	reach	VERB
easat-1672	297	11	,	,	PUNCT
easat-1672	297	12	and	and	CCONJ
easat-1672	297	13	the	the	DET
easat-1672	297	14	identification	identification	NOUN
easat-1672	297	15	and	and	CCONJ
easat-1672	297	16	assessment	assessment	NOUN
easat-1672	297	17	of	of	ADP
easat-1672	297	18	risks	risk	NOUN
easat-1672	297	19	,	,	PUNCT
easat-1672	297	20	are	be	AUX
easat-1672	297	21	sufficient	sufficient	ADJ
easat-1672	297	22	to	to	PART
easat-1672	297	23	meet	meet	VERB
easat-1672	297	24	the	the	DET
easat-1672	297	25	objective	objective	NOUN
easat-1672	297	26	specified	specify	VERB
easat-1672	297	27	in	in	ADP
easat-1672	297	28	this	this	DET
easat-1672	297	29	standard	standard	NOUN
easat-1672	297	30	.	.	PUNCT
easat-1672	298	1	the	the	DET
easat-1672	298	2	understanding	understanding	NOUN
easat-1672	298	3	required	require	VERB
easat-1672	298	4	of	of	ADP
easat-1672	298	5	the	the	DET
easat-1672	298	6	auditor	auditor	NOUN
easat-1672	298	7	is	be	AUX
easat-1672	298	8	less	less	ADJ
easat-1672	298	9	in	in	ADP
easat-1672	298	10	depth	depth	NOUN
easat-1672	298	11	than	than	ADP
easat-1672	298	12	that	that	PRON
easat-1672	298	13	of	of	ADP
easat-1672	298	14	management	management	NOUN
easat-1672	298	15	with	with	ADP
easat-1672	298	16	regard	regard	NOUN
easat-1672	298	17	to	to	ADP
easat-1672	298	18	the	the	DET
easat-1672	298	19	management	management	NOUN
easat-1672	298	20	of	of	ADP
easat-1672	298	21	the	the	DET
easat-1672	298	22	entity	entity	NOUN
easat-1672	298	23	,	,	PUNCT
easat-1672	298	24	and	and	CCONJ
easat-1672	298	25	the	the	DET
easat-1672	298	26	understanding	understanding	NOUN
easat-1672	298	27	in	in	ADP
easat-1672	298	28	a	a	DET
easat-1672	298	29	limited	limited	ADJ
easat-1672	298	30	assurance	assurance	NOUN
easat-1672	298	31	engagement	engagement	NOUN
easat-1672	298	32	is	be	AUX
easat-1672	298	33	less	less	ADJ
easat-1672	298	34	in	in	ADP
easat-1672	298	35	depth	depth	NOUN
easat-1672	298	36	than	than	ADP
easat-1672	298	37	in	in	ADP
easat-1672	298	38	an	an	DET
easat-1672	298	39	assurance	assurance	NOUN
easat-1672	298	40	engagement	engagement	NOUN
easat-1672	298	41	.	.	PUNCT
easat-1672	299	1	reasonable	reasonable	ADJ
easat-1672	299	2	,	,	PUNCT
easat-1672	299	3	as	as	ADV
easat-1672	299	4	well	well	ADV
easat-1672	299	5	as	as	ADP
easat-1672	299	6	the	the	DET
easat-1672	299	7	nature	nature	NOUN
easat-1672	299	8	,	,	PUNCT
easat-1672	299	9	timing	timing	NOUN
easat-1672	299	10	and	and	CCONJ
easat-1672	299	11	extent	extent	NOUN
easat-1672	299	12	of	of	ADP
easat-1672	299	13	procedures	procedure	NOUN
easat-1672	299	14	for	for	ADP
easat-1672	299	15	identifying	identify	VERB
easat-1672	299	16	and	and	CCONJ
easat-1672	299	17	assessing	assess	VERB
easat-1672	299	18	the	the	DET
easat-1672	299	19	risks	risk	NOUN
easat-1672	299	20	of	of	ADP
easat-1672	299	21	material	material	NOUN
easat-1672	299	22	misstatement	misstatement	NOUN
easat-1672	299	23	in	in	ADP
easat-1672	299	24	a	a	DET
easat-1672	299	25	limited	limited	ADJ
easat-1672	299	26	assurance	assurance	NOUN
easat-1672	299	27	engagement	engagement	NOUN
easat-1672	299	28	and	and	CCONJ
easat-1672	299	29	are	be	AUX
easat-1672	299	30	less	less	ADJ
easat-1672	299	31	than	than	ADP
easat-1672	299	32	in	in	ADP
easat-1672	299	33	a	a	DET
easat-1672	299	34	reasonable	reasonable	ADJ
easat-1672	299	35	assurance	assurance	NOUN
easat-1672	299	36	engagement	engagement	NOUN
easat-1672	299	37	.	.	PUNCT
easat-1672	300	1	independence	independence	NOUN
easat-1672	300	2	and	and	CCONJ
easat-1672	300	3	quality	quality	NOUN
easat-1672	300	4	management	management	NOUN
easat-1672	300	5	:	:	PUNCT
easat-1672	300	6	we	we	PRON
easat-1672	300	7	have	have	AUX
easat-1672	300	8	complied	comply	VERB
easat-1672	300	9	with	with	ADP
easat-1672	300	10	the	the	DET
easat-1672	300	11	independence	independence	NOUN
easat-1672	300	12	requirements	requirement	NOUN
easat-1672	300	13	and	and	CCONJ
easat-1672	300	14	other	other	ADJ
easat-1672	300	15	requirements	requirement	NOUN
easat-1672	300	16	contained	contain	VERB
easat-1672	300	17	in	in	ADP
easat-1672	300	18	the	the	DET
easat-1672	300	19	international	international	ADJ
easat-1672	300	20	code	code	NOUN
easat-1672	300	21	of	of	ADP
easat-1672	300	22	ethics	ethic	NOUN
easat-1672	300	23	for	for	ADP
easat-1672	300	24	professional	professional	ADJ
easat-1672	300	25	accountants	accountant	NOUN
easat-1672	300	26	,	,	PUNCT
easat-1672	300	27	including	include	VERB
easat-1672	300	28	the	the	DET
easat-1672	300	29	international	international	ADJ
easat-1672	300	30	independence	independence	NOUN
easat-1672	300	31	standards	standard	NOUN
easat-1672	300	32	adopted	adopt	VERB
easat-1672	300	33	in	in	ADP
easat-1672	300	34	the	the	DET
easat-1672	300	35	republic	republic	NOUN
easat-1672	300	36	of	of	ADP
easat-1672	300	37	iraq	iraq	PROPN
easat-1672	300	38	,	,	PUNCT
easat-1672	300	39	which	which	PRON
easat-1672	300	40	are	be	AUX
easat-1672	300	41	based	base	VERB
easat-1672	300	42	on	on	ADP
easat-1672	300	43	the	the	DET
easat-1672	300	44	fundamental	fundamental	ADJ
easat-1672	300	45	principles	principle	NOUN
easat-1672	300	46	of	of	ADP
easat-1672	300	47	integrity	integrity	NOUN
easat-1672	300	48	,	,	PUNCT
easat-1672	300	49	objectivity	objectivity	NOUN
easat-1672	300	50	,	,	PUNCT
easat-1672	300	51	professional	professional	ADJ
easat-1672	300	52	competence	competence	NOUN
easat-1672	300	53	,	,	PUNCT
easat-1672	300	54	due	due	ADJ
easat-1672	300	55	care	care	NOUN
easat-1672	300	56	,	,	PUNCT
easat-1672	300	57	confidentiality	confidentiality	NOUN
easat-1672	300	58	and	and	CCONJ
easat-1672	300	59	professional	professional	ADJ
easat-1672	300	60	conduct	conduct	NOUN
easat-1672	300	61	.	.	PUNCT
easat-1672	301	1	preparing	prepare	VERB
easat-1672	301	2	the	the	DET
easat-1672	301	3	proposal	proposal	NOUN
easat-1672	301	4	for	for	ADP
easat-1672	301	5	the	the	DET
easat-1672	301	6	assurance	assurance	NOUN
easat-1672	301	7	report	report	NOUN
easat-1672	301	8	:	:	PUNCT
easat-1672	301	9	first	first	ADV
easat-1672	301	10	,	,	PUNCT
easat-1672	301	11	the	the	DET
easat-1672	301	12	accountant	accountant	NOUN
easat-1672	301	13	must	must	AUX
easat-1672	301	14	submit	submit	VERB
easat-1672	301	15	a	a	DET
easat-1672	301	16	notification	notification	NOUN
easat-1672	301	17	request	request	NOUN
easat-1672	301	18	to	to	ADP
easat-1672	301	19	the	the	DET
easat-1672	301	20	competent	competent	ADJ
easat-1672	301	21	authorities	authority	NOUN
easat-1672	301	22	to	to	PART
easat-1672	301	23	conduct	conduct	VERB
easat-1672	301	24	integrated	integrated	ADJ
easat-1672	301	25	reporting	reporting	NOUN
easat-1672	301	26	in	in	ADP
easat-1672	301	27	accordance	accordance	NOUN
easat-1672	301	28	with	with	ADP
easat-1672	301	29	the	the	DET
easat-1672	301	30	global	global	ADJ
easat-1672	301	31	warming	warming	NOUN
easat-1672	301	32	standard	standard	NOUN
easat-1672	301	33	3410	3410	NUM
easat-1672	301	34	as	as	SCONJ
easat-1672	301	35	follows	follow	VERB
easat-1672	301	36	:	:	PUNCT
easat-1672	301	37	figure	figure	NOUN
easat-1672	301	38	11	11	NUM
easat-1672	301	39	.	.	PUNCT
easat-1672	301	40	request	request	NOUN
easat-1672	301	41	for	for	ADP
easat-1672	301	42	a	a	DET
easat-1672	301	43	notification	notification	NOUN
easat-1672	301	44	of	of	ADP
easat-1672	301	45	engagement	engagement	NOUN
easat-1672	301	46	.	.	PUNCT
easat-1672	302	1	table	table	NOUN
easat-1672	302	2	16	16	NUM
easat-1672	302	3	.	.	PUNCT
easat-1672	303	1	checklist	checklist	NOUN
easat-1672	303	2	required	require	VERB
easat-1672	303	3	to	to	PART
easat-1672	303	4	be	be	AUX
easat-1672	303	5	implemented	implement	VERB
easat-1672	303	6	to	to	PART
easat-1672	303	7	conduct	conduct	VERB
easat-1672	303	8	the	the	DET
easat-1672	303	9	confirmation	confirmation	NOUN
easat-1672	303	10	report	report	NOUN
easat-1672	303	11	.	.	PUNCT
easat-1672	304	1	accountant	accountant	NOUN
easat-1672	304	2	's	's	PART
easat-1672	304	3	conclusion	conclusion	NOUN
easat-1672	304	4	examination	examination	NOUN
easat-1672	304	5	procedure	procedure	NOUN
easat-1672	304	6	t	t	NOUN
easat-1672	304	7	lack	lack	NOUN
easat-1672	304	8	of	of	ADP
easat-1672	304	9	credibility	credibility	NOUN
easat-1672	304	10	of	of	ADP
easat-1672	304	11	data	datum	NOUN
easat-1672	304	12	quasi	quasi	NOUN
easat-1672	304	13	-	-	NOUN
easat-1672	304	14	reliability	reliability	NOUN
easat-1672	304	15	of	of	ADP
easat-1672	304	16	the	the	DET
easat-1672	304	17	data	datum	NOUN
easat-1672	304	18	credibility	credibility	NOUN
easat-1672	304	19	of	of	ADP
easat-1672	304	20	data	datum	NOUN
easat-1672	304	21	based	base	VERB
easat-1672	304	22	on	on	ADP
easat-1672	304	23	this	this	DET
easat-1672	304	24	table	table	NOUN
easat-1672	304	25	,	,	PUNCT
easat-1672	304	26	the	the	DET
easat-1672	304	27	accountant	accountant	NOUN
easat-1672	304	28	can	can	AUX
easat-1672	304	29	determine	determine	VERB
easat-1672	304	30	the	the	DET
easat-1672	304	31	necessary	necessary	ADJ
easat-1672	304	32	steps	step	NOUN
easat-1672	304	33	to	to	PART
easat-1672	304	34	improve	improve	VERB
easat-1672	304	35	the	the	DET
easat-1672	304	36	quality	quality	NOUN
easat-1672	304	37	of	of	ADP
easat-1672	304	38	data	datum	NOUN
easat-1672	304	39	and	and	CCONJ
easat-1672	304	40	ensure	ensure	VERB
easat-1672	304	41	its	its	PRON
easat-1672	304	42	credibility	credibility	NOUN
easat-1672	304	43	,	,	PUNCT
easat-1672	304	44	which	which	PRON
easat-1672	304	45	contributes	contribute	VERB
easat-1672	304	46	to	to	ADP
easat-1672	304	47	improving	improve	VERB
easat-1672	304	48	the	the	DET
easat-1672	304	49	reporting	reporting	NOUN
easat-1672	304	50	process	process	NOUN
easat-1672	304	51	and	and	CCONJ
easat-1672	304	52	increasing	increase	VERB
easat-1672	304	53	confidence	confidence	NOUN
easat-1672	304	54	in	in	ADP
easat-1672	304	55	the	the	DET
easat-1672	304	56	implementation	implementation	NOUN
easat-1672	304	57	of	of	ADP
easat-1672	304	58	integrated	integrated	ADJ
easat-1672	304	59	reporting	reporting	NOUN
easat-1672	304	60	and	and	CCONJ
easat-1672	304	61	regulatory	regulatory	ADJ
easat-1672	304	62	authorities	authority	NOUN
easat-1672	304	63	.	.	PUNCT
easat-1672	305	1	after	after	ADP
easat-1672	305	2	preparation	preparation	NOUN
easat-1672	305	3	,	,	PUNCT
easat-1672	305	4	the	the	DET
easat-1672	305	5	legal	legal	ADJ
easat-1672	305	6	accountant	accountant	NOUN
easat-1672	305	7	issues	issue	NOUN
easat-1672	305	8	and	and	CCONJ
easat-1672	305	9	collects	collect	VERB
easat-1672	305	10	information	information	NOUN
easat-1672	305	11	and	and	CCONJ
easat-1672	305	12	issues	issue	NOUN
easat-1672	305	13	the	the	DET
easat-1672	305	14	final	final	ADJ
easat-1672	305	15	report	report	NOUN
easat-1672	305	16	as	as	SCONJ
easat-1672	305	17	follows	follow	VERB
easat-1672	305	18	:	:	PUNCT
easat-1672	305	19	467	467	NUM
easat-1672	305	20	edelweiss	edelweiss	PROPN
easat-1672	305	21	applied	apply	VERB
easat-1672	305	22	science	science	NOUN
easat-1672	305	23	and	and	CCONJ
easat-1672	305	24	technology	technology	NOUN
easat-1672	305	25	issn	issn	PROPN
easat-1672	305	26	:	:	PUNCT
easat-1672	305	27	2576	2576	NUM
easat-1672	305	28	-	-	SYM
easat-1672	305	29	8484	8484	NUM
easat-1672	305	30	vol	vol	NOUN
easat-1672	305	31	.	.	PROPN
easat-1672	305	32	8	8	NUM
easat-1672	305	33	,	,	PUNCT
easat-1672	305	34	no	no	INTJ
easat-1672	305	35	.	.	NOUN
easat-1672	306	1	3	3	NUM
easat-1672	306	2	:	:	SYM
easat-1672	306	3	446	446	NUM
easat-1672	306	4	-	-	SYM
easat-1672	306	5	475	475	NUM
easat-1672	306	6	,	,	PUNCT
easat-1672	306	7	2024	2024	NUM
easat-1672	306	8	doi	doi	NOUN
easat-1672	306	9	:	:	PUNCT
easat-1672	306	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	306	11	©	©	NOUN
easat-1672	306	12	2024	2024	NUM
easat-1672	306	13	by	by	ADP
easat-1672	306	14	the	the	DET
easat-1672	306	15	authors	author	NOUN
easat-1672	306	16	;	;	PUNCT
easat-1672	306	17	licensee	licensee	PROPN
easat-1672	306	18	learning	learn	VERB
easat-1672	306	19	gate	gate	PROPN
easat-1672	306	20	table	table	NOUN
easat-1672	306	21	17	17	NUM
easat-1672	306	22	.	.	PUNCT
easat-1672	307	1	the	the	DET
easat-1672	307	2	confirmation	confirmation	NOUN
easat-1672	307	3	report	report	NOUN
easat-1672	307	4	for	for	ADP
easat-1672	307	5	the	the	DET
easat-1672	307	6	cycle	cycle	NOUN
easat-1672	307	7	liquidator	liquidator	NOUN
easat-1672	307	8	according	accord	VERB
easat-1672	307	9	to	to	ADP
easat-1672	307	10	standard	standard	PROPN
easat-1672	307	11	3410	3410	NUM
easat-1672	307	12	.	.	PUNCT
easat-1672	308	1	entity	entity	NOUN
easat-1672	308	2	name	name	NOUN
easat-1672	308	3	:	:	PUNCT
easat-1672	308	4	dora	dora	PROPN
easat-1672	308	5	refinery	refinery	PROPN
easat-1672	308	6	global	global	ADJ
easat-1672	308	7	warming	warming	NOUN
easat-1672	308	8	confirmation	confirmation	NOUN
easat-1672	308	9	report	report	NOUN
easat-1672	308	10	1	1	NUM
easat-1672	308	11	.	.	PUNCT
easat-1672	309	1	objectives	objective	NOUN
easat-1672	309	2	:	:	PUNCT
easat-1672	309	3	to	to	PART
easat-1672	309	4	obtain	obtain	VERB
easat-1672	309	5	reasonable	reasonable	ADJ
easat-1672	309	6	assurance	assurance	NOUN
easat-1672	309	7	or	or	CCONJ
easat-1672	309	8	limited	limited	ADJ
easat-1672	309	9	assurance	assurance	NOUN
easat-1672	309	10	as	as	ADP
easat-1672	309	11	to	to	ADP
easat-1672	309	12	whether	whether	SCONJ
easat-1672	309	13	the	the	DET
easat-1672	309	14	greenhouse	greenhouse	NOUN
easat-1672	309	15	gas	gas	NOUN
easat-1672	309	16	statement	statement	NOUN
easat-1672	309	17	is	be	AUX
easat-1672	309	18	free	free	ADJ
easat-1672	309	19	from	from	ADP
easat-1672	309	20	material	material	NOUN
easat-1672	309	21	misstatement	misstatement	NOUN
easat-1672	309	22	,	,	PUNCT
easat-1672	309	23	whether	whether	SCONJ
easat-1672	309	24	due	due	ADP
easat-1672	309	25	to	to	PART
easat-1672	309	26	fraud	fraud	NOUN
easat-1672	309	27	or	or	CCONJ
easat-1672	309	28	error	error	NOUN
easat-1672	309	29	.	.	PUNCT
easat-1672	310	1	to	to	PART
easat-1672	310	2	prepare	prepare	VERB
easat-1672	310	3	a	a	DET
easat-1672	310	4	report	report	NOUN
easat-1672	310	5	,	,	PUNCT
easat-1672	310	6	based	base	VERB
easat-1672	310	7	on	on	ADP
easat-1672	310	8	the	the	DET
easat-1672	310	9	auditor	auditor	NOUN
easat-1672	310	10	’s	’s	PART
easat-1672	310	11	findings	finding	NOUN
easat-1672	310	12	,	,	PUNCT
easat-1672	310	13	on	on	ADP
easat-1672	310	14	the	the	DET
easat-1672	310	15	following	following	NOUN
easat-1672	310	16	:	:	PUNCT
easat-1672	310	17	in	in	ADP
easat-1672	310	18	the	the	DET
easat-1672	310	19	case	case	NOUN
easat-1672	310	20	of	of	ADP
easat-1672	310	21	a	a	DET
easat-1672	310	22	reasonable	reasonable	ADJ
easat-1672	310	23	assurance	assurance	NOUN
easat-1672	310	24	engagement	engagement	NOUN
easat-1672	310	25	,	,	PUNCT
easat-1672	310	26	whether	whether	SCONJ
easat-1672	310	27	the	the	DET
easat-1672	310	28	greenhouse	greenhouse	NOUN
easat-1672	310	29	gas	gas	NOUN
easat-1672	310	30	statement	statement	NOUN
easat-1672	310	31	is	be	AUX
easat-1672	310	32	prepared	prepare	VERB
easat-1672	310	33	,	,	PUNCT
easat-1672	310	34	in	in	ADP
easat-1672	310	35	all	all	DET
easat-1672	310	36	material	material	NOUN
easat-1672	310	37	respects	respect	NOUN
easat-1672	310	38	,	,	PUNCT
easat-1672	310	39	in	in	ADP
easat-1672	310	40	accordance	accordance	NOUN
easat-1672	310	41	with	with	ADP
easat-1672	310	42	the	the	DET
easat-1672	310	43	applicable	applicable	ADJ
easat-1672	310	44	criteria	criterion	NOUN
easat-1672	310	45	;	;	PUNCT
easat-1672	310	46	or	or	CCONJ
easat-1672	310	47	in	in	ADP
easat-1672	310	48	the	the	DET
easat-1672	310	49	case	case	NOUN
easat-1672	310	50	of	of	ADP
easat-1672	310	51	a	a	DET
easat-1672	310	52	limited	limited	ADJ
easat-1672	310	53	assurance	assurance	NOUN
easat-1672	310	54	engagement	engagement	NOUN
easat-1672	310	55	,	,	PUNCT
easat-1672	310	56	whether	whether	SCONJ
easat-1672	310	57	the	the	DET
easat-1672	310	58	auditor	auditor	NOUN
easat-1672	310	59	has	have	AUX
easat-1672	310	60	become	become	VERB
easat-1672	310	61	aware	aware	ADJ
easat-1672	310	62	,	,	PUNCT
easat-1672	310	63	based	base	VERB
easat-1672	310	64	on	on	ADP
easat-1672	310	65	the	the	DET
easat-1672	310	66	procedures	procedure	NOUN
easat-1672	310	67	performed	perform	VERB
easat-1672	310	68	and	and	CCONJ
easat-1672	310	69	the	the	DET
easat-1672	310	70	evidence	evidence	NOUN
easat-1672	310	71	obtained	obtain	VERB
easat-1672	310	72	,	,	PUNCT
easat-1672	310	73	of	of	ADP
easat-1672	310	74	reasons	reason	NOUN
easat-1672	310	75	to	to	PART
easat-1672	310	76	believe	believe	VERB
easat-1672	310	77	that	that	SCONJ
easat-1672	310	78	the	the	DET
easat-1672	310	79	greenhouse	greenhouse	NOUN
easat-1672	310	80	gas	gas	NOUN
easat-1672	310	81	statement	statement	NOUN
easat-1672	310	82	is	be	AUX
easat-1672	310	83	not	not	PART
easat-1672	310	84	prepared	prepared	ADJ
easat-1672	310	85	,	,	PUNCT
easat-1672	310	86	in	in	ADP
easat-1672	310	87	all	all	DET
easat-1672	310	88	material	material	NOUN
easat-1672	310	89	respects	respect	NOUN
easat-1672	310	90	,	,	PUNCT
easat-1672	310	91	in	in	ADP
easat-1672	310	92	accordance	accordance	NOUN
easat-1672	310	93	with	with	ADP
easat-1672	310	94	the	the	DET
easat-1672	310	95	applicable	applicable	ADJ
easat-1672	310	96	criteria	criterion	NOUN
easat-1672	310	97	;	;	PUNCT
easat-1672	310	98	to	to	PART
easat-1672	310	99	report	report	VERB
easat-1672	310	100	other	other	ADJ
easat-1672	310	101	matters	matter	NOUN
easat-1672	310	102	required	require	VERB
easat-1672	310	103	by	by	ADP
easat-1672	310	104	isa	isa	PROPN
easat-1672	310	105	3410	3410	NUM
easat-1672	310	106	,	,	PUNCT
easat-1672	310	107	based	base	VERB
easat-1672	310	108	on	on	ADP
easat-1672	310	109	the	the	DET
easat-1672	310	110	auditor	auditor	NOUN
easat-1672	310	111	’s	’s	PART
easat-1672	310	112	findings	finding	NOUN
easat-1672	310	113	.	.	PUNCT
easat-1672	311	1	2	2	NUM
easat-1672	311	2	.scope	.scope	NOUN
easat-1672	311	3	of	of	ADP
easat-1672	311	4	the	the	DET
easat-1672	311	5	confirmation	confirmation	NOUN
easat-1672	311	6	report	report	NOUN
easat-1672	311	7	:	:	PUNCT
easat-1672	311	8	greenhouse	greenhouse	NOUN
easat-1672	311	9	gas	gas	NOUN
easat-1672	311	10	emissions	emission	NOUN
easat-1672	311	11	(	(	PUNCT
easat-1672	311	12	global	global	ADJ
easat-1672	311	13	warming	warming	NOUN
easat-1672	311	14	)	)	PUNCT
easat-1672	311	15	3	3	NUM
easat-1672	311	16	.legal	.legal	NOUN
easat-1672	311	17	accountant	accountant	NOUN
easat-1672	311	18	:	:	PUNCT
easat-1672	311	19	ms	ms	PROPN
easat-1672	311	20	.	.	PROPN
easat-1672	311	21	safa	safa	PROPN
easat-1672	311	22	ali	ali	PROPN
easat-1672	311	23	rashid	rashid	PROPN
easat-1672	311	24	4	4	NUM
easat-1672	311	25	.place	.place	NOUN
easat-1672	311	26	of	of	ADP
easat-1672	311	27	assurance	assurance	NOUN
easat-1672	311	28	report	report	NOUN
easat-1672	311	29	and	and	CCONJ
easat-1672	311	30	date	date	NOUN
easat-1672	311	31	of	of	ADP
easat-1672	311	32	implementation	implementation	NOUN
easat-1672	311	33	:	:	PUNCT
easat-1672	311	34	refinery	refinery	NOUN
easat-1672	311	35	procedure	procedure	NOUN
easat-1672	311	36	period	period	NOUN
easat-1672	311	37	2021	2021	NUM
easat-1672	311	38	-	-	SYM
easat-1672	311	39	2023	2023	NUM
easat-1672	311	40	5	5	NUM
easat-1672	311	41	.audit	.audit	NOUN
easat-1672	311	42	standard	standard	NOUN
easat-1672	311	43	used	use	VERB
easat-1672	311	44	:	:	PUNCT
easat-1672	311	45	international	international	ADJ
easat-1672	311	46	auditing	auditing	NOUN
easat-1672	311	47	standard	standard	NOUN
easat-1672	311	48	3410	3410	NUM
easat-1672	311	49	6	6	NUM
easat-1672	311	50	.beneficiary	.beneficiary	NUM
easat-1672	311	51	representative	representative	NOUN
easat-1672	311	52	:	:	PUNCT
easat-1672	311	53	general	general	ADJ
easat-1672	311	54	manager	manager	NOUN
easat-1672	311	55	of	of	ADP
easat-1672	311	56	middle	middle	ADJ
easat-1672	311	57	oil	oil	NOUN
easat-1672	311	58	company	company	NOUN
easat-1672	311	59	7	7	NUM
easat-1672	311	60	.	.	PUNCT
easat-1672	312	1	planning	planning	NOUN
easat-1672	312	2	:	:	PUNCT
easat-1672	312	3	identify	identify	VERB
easat-1672	312	4	the	the	DET
easat-1672	312	5	characteristics	characteristic	NOUN
easat-1672	312	6	of	of	ADP
easat-1672	312	7	the	the	DET
easat-1672	312	8	engagement	engagement	NOUN
easat-1672	312	9	that	that	PRON
easat-1672	312	10	determine	determine	VERB
easat-1672	312	11	its	its	PRON
easat-1672	312	12	scope	scope	NOUN
easat-1672	312	13	;	;	PUNCT
easat-1672	312	14	verify	verify	VERB
easat-1672	312	15	the	the	DET
easat-1672	312	16	objectives	objective	NOUN
easat-1672	312	17	of	of	ADP
easat-1672	312	18	the	the	DET
easat-1672	312	19	engagement	engagement	NOUN
easat-1672	312	20	report	report	NOUN
easat-1672	312	21	in	in	ADP
easat-1672	312	22	order	order	NOUN
easat-1672	312	23	to	to	PART
easat-1672	312	24	plan	plan	VERB
easat-1672	312	25	the	the	DET
easat-1672	312	26	timing	timing	NOUN
easat-1672	312	27	of	of	ADP
easat-1672	312	28	the	the	DET
easat-1672	312	29	engagement	engagement	NOUN
easat-1672	312	30	and	and	CCONJ
easat-1672	312	31	the	the	DET
easat-1672	312	32	nature	nature	NOUN
easat-1672	312	33	of	of	ADP
easat-1672	312	34	the	the	DET
easat-1672	312	35	required	require	VERB
easat-1672	312	36	communications	communication	NOUN
easat-1672	312	37	;	;	PUNCT
easat-1672	312	38	consider	consider	VERB
easat-1672	312	39	factors	factor	NOUN
easat-1672	312	40	that	that	SCONJ
easat-1672	312	41	,	,	PUNCT
easat-1672	312	42	in	in	ADP
easat-1672	312	43	the	the	DET
easat-1672	312	44	professional	professional	ADJ
easat-1672	312	45	judgment	judgment	NOUN
easat-1672	312	46	of	of	ADP
easat-1672	312	47	the	the	DET
easat-1672	312	48	auditor	auditor	NOUN
easat-1672	312	49	,	,	PUNCT
easat-1672	312	50	are	be	AUX
easat-1672	312	51	important	important	ADJ
easat-1672	312	52	in	in	ADP
easat-1672	312	53	directing	direct	VERB
easat-1672	312	54	the	the	DET
easat-1672	312	55	efforts	effort	NOUN
easat-1672	312	56	of	of	ADP
easat-1672	312	57	the	the	DET
easat-1672	312	58	engagement	engagement	NOUN
easat-1672	312	59	team	team	NOUN
easat-1672	312	60	;	;	PUNCT
easat-1672	312	61	consider	consider	VERB
easat-1672	312	62	the	the	DET
easat-1672	312	63	results	result	NOUN
easat-1672	312	64	of	of	ADP
easat-1672	312	65	the	the	DET
easat-1672	312	66	engagement	engagement	NOUN
easat-1672	312	67	acceptance	acceptance	NOUN
easat-1672	312	68	or	or	CCONJ
easat-1672	312	69	continuation	continuation	NOUN
easat-1672	312	70	procedures	procedure	NOUN
easat-1672	312	71	and	and	CCONJ
easat-1672	312	72	,	,	PUNCT
easat-1672	312	73	where	where	SCONJ
easat-1672	312	74	appropriate	appropriate	ADJ
easat-1672	312	75	,	,	PUNCT
easat-1672	312	76	the	the	DET
easat-1672	312	77	relevance	relevance	NOUN
easat-1672	312	78	of	of	ADP
easat-1672	312	79	knowledge	knowledge	NOUN
easat-1672	312	80	gained	gain	VERB
easat-1672	312	81	from	from	ADP
easat-1672	312	82	other	other	ADJ
easat-1672	312	83	engagements	engagement	NOUN
easat-1672	312	84	that	that	SCONJ
easat-1672	312	85	the	the	DET
easat-1672	312	86	engagement	engagement	NOUN
easat-1672	312	87	partner	partner	NOUN
easat-1672	312	88	has	have	AUX
easat-1672	312	89	performed	perform	VERB
easat-1672	312	90	for	for	ADP
easat-1672	312	91	the	the	DET
easat-1672	312	92	entity	entity	NOUN
easat-1672	312	93	;	;	PUNCT
easat-1672	312	94	verify	verify	VERB
easat-1672	312	95	the	the	DET
easat-1672	312	96	nature	nature	NOUN
easat-1672	312	97	,	,	PUNCT
easat-1672	312	98	timing	timing	NOUN
easat-1672	312	99	and	and	CCONJ
easat-1672	312	100	extent	extent	NOUN
easat-1672	312	101	of	of	ADP
easat-1672	312	102	the	the	DET
easat-1672	312	103	resources	resource	NOUN
easat-1672	312	104	required	require	VERB
easat-1672	312	105	to	to	PART
easat-1672	312	106	perform	perform	VERB
easat-1672	312	107	the	the	DET
easat-1672	312	108	engagement	engagement	NOUN
easat-1672	312	109	,	,	PUNCT
easat-1672	312	110	including	include	VERB
easat-1672	312	111	the	the	DET
easat-1672	312	112	involvement	involvement	NOUN
easat-1672	312	113	of	of	ADP
easat-1672	312	114	experts	expert	NOUN
easat-1672	312	115	and	and	CCONJ
easat-1672	312	116	other	other	ADJ
easat-1672	312	117	auditors	auditor	NOUN
easat-1672	312	118	.	.	PUNCT
easat-1672	313	1	determine	determine	VERB
easat-1672	313	2	the	the	DET
easat-1672	313	3	impact	impact	NOUN
easat-1672	313	4	,	,	PUNCT
easat-1672	313	5	if	if	SCONJ
easat-1672	313	6	any	any	PRON
easat-1672	313	7	,	,	PUNCT
easat-1672	313	8	of	of	ADP
easat-1672	313	9	the	the	DET
easat-1672	313	10	entity	entity	NOUN
easat-1672	313	11	’s	’s	PART
easat-1672	313	12	internal	internal	ADJ
easat-1672	313	13	audit	audit	NOUN
easat-1672	313	14	function	function	NOUN
easat-1672	313	15	on	on	ADP
easat-1672	313	16	the	the	DET
easat-1672	313	17	engagement	engagement	NOUN
easat-1672	313	18	.	.	PUNCT
easat-1672	314	1	8	8	X
easat-1672	314	2	.	.	NOUN
easat-1672	314	3	relative	relative	ADJ
easat-1672	314	4	importance	importance	NOUN
easat-1672	314	5	when	when	SCONJ
easat-1672	314	6	planning	plan	VERB
easat-1672	314	7	and	and	CCONJ
easat-1672	314	8	implementing	implement	VERB
easat-1672	314	9	engagement	engagement	NOUN
easat-1672	314	10	:	:	PUNCT
easat-1672	314	11	determine	determine	VERB
easat-1672	314	12	the	the	DET
easat-1672	314	13	relative	relative	ADJ
easat-1672	314	14	importance	importance	NOUN
easat-1672	314	15	and	and	CCONJ
easat-1672	314	16	relative	relative	ADJ
easat-1672	314	17	importance	importance	NOUN
easat-1672	314	18	of	of	ADP
easat-1672	314	19	implementation	implementation	NOUN
easat-1672	314	20	when	when	SCONJ
easat-1672	314	21	planning	planning	NOUN
easat-1672	314	22	engagement	engagement	NOUN
easat-1672	314	23	determine	determine	VERB
easat-1672	314	24	the	the	DET
easat-1672	314	25	relative	relative	ADJ
easat-1672	314	26	importance	importance	NOUN
easat-1672	314	27	of	of	ADP
easat-1672	314	28	the	the	DET
easat-1672	314	29	greenhouse	greenhouse	NOUN
easat-1672	314	30	gas	gas	NOUN
easat-1672	314	31	inventory	inventory	NOUN
easat-1672	314	32	determine	determine	VERB
easat-1672	314	33	the	the	DET
easat-1672	314	34	relative	relative	ADJ
easat-1672	314	35	importance	importance	NOUN
easat-1672	314	36	of	of	ADP
easat-1672	314	37	implementation	implementation	NOUN
easat-1672	314	38	for	for	ADP
easat-1672	314	39	the	the	DET
easat-1672	314	40	purposes	purpose	NOUN
easat-1672	314	41	of	of	ADP
easat-1672	314	42	assessing	assess	VERB
easat-1672	314	43	the	the	DET
easat-1672	314	44	risks	risk	NOUN
easat-1672	314	45	of	of	ADP
easat-1672	314	46	material	material	NOUN
easat-1672	314	47	misstatement	misstatement	NOUN
easat-1672	314	48	and	and	CCONJ
easat-1672	314	49	determining	determine	VERB
easat-1672	314	50	the	the	DET
easat-1672	314	51	nature	nature	NOUN
easat-1672	314	52	,	,	PUNCT
easat-1672	314	53	timing	timing	NOUN
easat-1672	314	54	and	and	CCONJ
easat-1672	314	55	extent	extent	NOUN
easat-1672	314	56	of	of	ADP
easat-1672	314	57	additional	additional	ADJ
easat-1672	314	58	actions	action	NOUN
easat-1672	314	59	9	9	NUM
easat-1672	314	60	.	.	PUNCT
easat-1672	315	1	understanding	understand	VERB
easat-1672	315	2	the	the	DET
easat-1672	315	3	refinery	refinery	NOUN
easat-1672	315	4	and	and	CCONJ
easat-1672	315	5	its	its	PRON
easat-1672	315	6	environment	environment	NOUN
easat-1672	315	7	:	:	PUNCT
easat-1672	315	8	understanding	understand	VERB
easat-1672	315	9	the	the	DET
easat-1672	315	10	industry	industry	NOUN
easat-1672	315	11	,	,	PUNCT
easat-1672	315	12	regulatory	regulatory	ADJ
easat-1672	315	13	and	and	CCONJ
easat-1672	315	14	other	other	ADJ
easat-1672	315	15	relevant	relevant	ADJ
easat-1672	315	16	external	external	ADJ
easat-1672	315	17	factors	factor	NOUN
easat-1672	315	18	,	,	PUNCT
easat-1672	315	19	including	include	VERB
easat-1672	315	20	applicable	applicable	ADJ
easat-1672	315	21	controls	control	NOUN
easat-1672	315	22	.	.	PUNCT
easat-1672	316	1	understanding	understand	VERB
easat-1672	316	2	the	the	DET
easat-1672	316	3	nature	nature	NOUN
easat-1672	316	4	of	of	ADP
easat-1672	316	5	the	the	DET
easat-1672	316	6	operations	operation	NOUN
easat-1672	316	7	within	within	ADP
easat-1672	316	8	the	the	DET
easat-1672	316	9	refinery	refinery	NOUN
easat-1672	316	10	’s	’s	PART
easat-1672	316	11	corporate	corporate	ADJ
easat-1672	316	12	boundaries	boundary	NOUN
easat-1672	316	13	.	.	PUNCT
easat-1672	317	1	understanding	understand	VERB
easat-1672	317	2	the	the	DET
easat-1672	317	3	uncertainties	uncertainty	NOUN
easat-1672	317	4	associated	associate	VERB
easat-1672	317	5	with	with	ADP
easat-1672	317	6	the	the	DET
easat-1672	317	7	quantities	quantity	NOUN
easat-1672	317	8	reported	report	VERB
easat-1672	317	9	in	in	ADP
easat-1672	317	10	the	the	DET
easat-1672	317	11	ghg	ghg	PROPN
easat-1672	317	12	inventory	inventory	PROPN
easat-1672	317	13	.	.	PUNCT
easat-1672	318	1	understanding	understand	VERB
easat-1672	318	2	changes	change	NOUN
easat-1672	318	3	from	from	ADP
easat-1672	318	4	the	the	DET
easat-1672	318	5	prior	prior	ADJ
easat-1672	318	6	period	period	NOUN
easat-1672	318	7	in	in	ADP
easat-1672	318	8	the	the	DET
easat-1672	318	9	nature	nature	NOUN
easat-1672	318	10	or	or	CCONJ
easat-1672	318	11	extent	extent	NOUN
easat-1672	318	12	of	of	ADP
easat-1672	318	13	operations	operation	NOUN
easat-1672	318	14	,	,	PUNCT
easat-1672	318	15	including	include	VERB
easat-1672	318	16	whether	whether	SCONJ
easat-1672	318	17	there	there	PRON
easat-1672	318	18	have	have	AUX
easat-1672	318	19	been	be	AUX
easat-1672	318	20	any	any	DET
easat-1672	318	21	mergers	merger	NOUN
easat-1672	318	22	,	,	PUNCT
easat-1672	318	23	acquisitions	acquisition	NOUN
easat-1672	318	24	or	or	CCONJ
easat-1672	318	25	sales	sale	NOUN
easat-1672	318	26	of	of	ADP
easat-1672	318	27	emitting	emit	VERB
easat-1672	318	28	sources	source	NOUN
easat-1672	318	29	,	,	PUNCT
easat-1672	318	30	or	or	CCONJ
easat-1672	318	31	any	any	DET
easat-1672	318	32	outsourcing	outsourcing	NOUN
easat-1672	318	33	of	of	ADP
easat-1672	318	34	significant	significant	ADJ
easat-1672	318	35	emitting	emit	VERB
easat-1672	318	36	functions	function	NOUN
easat-1672	318	37	.	.	PUNCT
easat-1672	319	1	understanding	understand	VERB
easat-1672	319	2	the	the	DET
easat-1672	319	3	frequency	frequency	NOUN
easat-1672	319	4	and	and	CCONJ
easat-1672	319	5	nature	nature	NOUN
easat-1672	319	6	of	of	ADP
easat-1672	319	7	operational	operational	ADJ
easat-1672	319	8	disruptions	disruption	NOUN
easat-1672	319	9	.	.	PUNCT
easat-1672	320	1	the	the	DET
easat-1672	320	2	facility	facility	NOUN
easat-1672	320	3	’s	’s	PART
easat-1672	320	4	selection	selection	NOUN
easat-1672	320	5	and	and	CCONJ
easat-1672	320	6	application	application	NOUN
easat-1672	320	7	of	of	ADP
easat-1672	320	8	quantification	quantification	NOUN
easat-1672	320	9	methods	method	NOUN
easat-1672	320	10	and	and	CCONJ
easat-1672	320	11	reporting	report	VERB
easat-1672	320	12	policies	policy	NOUN
easat-1672	320	13	.	.	PUNCT
easat-1672	321	1	468	468	NUM
easat-1672	321	2	edelweiss	edelweiss	PROPN
easat-1672	321	3	applied	apply	VERB
easat-1672	321	4	science	science	NOUN
easat-1672	321	5	and	and	CCONJ
easat-1672	321	6	technology	technology	NOUN
easat-1672	321	7	issn	issn	PROPN
easat-1672	321	8	:	:	PUNCT
easat-1672	321	9	2576	2576	NUM
easat-1672	321	10	-	-	SYM
easat-1672	321	11	8484	8484	NUM
easat-1672	321	12	vol	vol	NOUN
easat-1672	321	13	.	.	PROPN
easat-1672	321	14	8	8	NUM
easat-1672	321	15	,	,	PUNCT
easat-1672	321	16	no	no	INTJ
easat-1672	321	17	.	.	NOUN
easat-1672	322	1	3	3	NUM
easat-1672	322	2	:	:	SYM
easat-1672	322	3	446	446	NUM
easat-1672	322	4	-	-	SYM
easat-1672	322	5	475	475	NUM
easat-1672	322	6	,	,	PUNCT
easat-1672	322	7	2024	2024	NUM
easat-1672	322	8	doi	doi	NOUN
easat-1672	322	9	:	:	PUNCT
easat-1672	322	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	322	11	©	©	NOUN
easat-1672	322	12	2024	2024	NUM
easat-1672	322	13	by	by	ADP
easat-1672	322	14	the	the	DET
easat-1672	322	15	authors	author	NOUN
easat-1672	322	16	;	;	PUNCT
easat-1672	322	17	licensee	licensee	PROPN
easat-1672	322	18	learning	learn	VERB
easat-1672	322	19	gate	gate	NOUN
easat-1672	322	20	understanding	understand	VERB
easat-1672	322	21	the	the	DET
easat-1672	322	22	requirements	requirement	NOUN
easat-1672	322	23	of	of	ADP
easat-1672	322	24	applicable	applicable	ADJ
easat-1672	322	25	controls	control	NOUN
easat-1672	322	26	related	relate	VERB
easat-1672	322	27	to	to	ADP
easat-1672	322	28	the	the	DET
easat-1672	322	29	estimates	estimate	NOUN
easat-1672	322	30	,	,	PUNCT
easat-1672	322	31	including	include	VERB
easat-1672	322	32	related	related	ADJ
easat-1672	322	33	disclosures	disclosure	NOUN
easat-1672	322	34	.	.	PUNCT
easat-1672	323	1	understand	understand	VERB
easat-1672	323	2	the	the	DET
easat-1672	323	3	entity	entity	NOUN
easat-1672	323	4	’s	’s	PART
easat-1672	323	5	objectives	objective	NOUN
easat-1672	323	6	and	and	CCONJ
easat-1672	323	7	strategy	strategy	NOUN
easat-1672	323	8	in	in	ADP
easat-1672	323	9	relation	relation	NOUN
easat-1672	323	10	to	to	ADP
easat-1672	323	11	climate	climate	NOUN
easat-1672	323	12	change	change	NOUN
easat-1672	323	13	,	,	PUNCT
easat-1672	323	14	and	and	CCONJ
easat-1672	323	15	the	the	DET
easat-1672	323	16	economic	economic	ADJ
easat-1672	323	17	,	,	PUNCT
easat-1672	323	18	regulatory	regulatory	ADJ
easat-1672	323	19	,	,	PUNCT
easat-1672	323	20	physical	physical	ADJ
easat-1672	323	21	and	and	CCONJ
easat-1672	323	22	reputational	reputational	ADJ
easat-1672	323	23	risks	risk	NOUN
easat-1672	323	24	associated	associate	VERB
easat-1672	323	25	with	with	ADP
easat-1672	323	26	it	it	PRON
easat-1672	323	27	.	.	PUNCT
easat-1672	324	1	oversee	oversee	VERB
easat-1672	324	2	and	and	CCONJ
easat-1672	324	3	be	be	AUX
easat-1672	324	4	responsible	responsible	ADJ
easat-1672	324	5	for	for	ADP
easat-1672	324	6	emissions	emission	NOUN
easat-1672	324	7	information	information	NOUN
easat-1672	324	8	within	within	ADP
easat-1672	324	9	the	the	DET
easat-1672	324	10	entity	entity	NOUN
easat-1672	324	11	.	.	PUNCT
easat-1672	325	1	understand	understand	VERB
easat-1672	325	2	whether	whether	SCONJ
easat-1672	325	3	the	the	DET
easat-1672	325	4	refiner	refiner	NOUN
easat-1672	325	5	has	have	VERB
easat-1672	325	6	an	an	DET
easat-1672	325	7	internal	internal	ADJ
easat-1672	325	8	control	control	NOUN
easat-1672	325	9	function	function	NOUN
easat-1672	325	10	,	,	PUNCT
easat-1672	325	11	its	its	PRON
easat-1672	325	12	activities	activity	NOUN
easat-1672	325	13	and	and	CCONJ
easat-1672	325	14	key	key	ADJ
easat-1672	325	15	results	result	NOUN
easat-1672	325	16	relating	relate	VERB
easat-1672	325	17	to	to	ADP
easat-1672	325	18	emissions	emission	NOUN
easat-1672	325	19	.	.	PUNCT
easat-1672	326	1	procedures	procedure	NOUN
easat-1672	326	2	for	for	ADP
easat-1672	326	3	understanding	understanding	NOUN
easat-1672	326	4	,	,	PUNCT
easat-1672	326	5	identifying	identify	VERB
easat-1672	326	6	and	and	CCONJ
easat-1672	326	7	assessing	assess	VERB
easat-1672	326	8	the	the	DET
easat-1672	326	9	risks	risk	NOUN
easat-1672	326	10	of	of	ADP
easat-1672	326	11	material	material	NOUN
easat-1672	326	12	misstatement	misstatement	NOUN
easat-1672	326	13	10	10	NUM
easat-1672	326	14	.	.	PUNCT
easat-1672	327	1	general	general	ADJ
easat-1672	327	2	responses	response	NOUN
easat-1672	327	3	to	to	ADP
easat-1672	327	4	risks	risk	NOUN
easat-1672	327	5	of	of	ADP
easat-1672	327	6	material	material	NOUN
easat-1672	327	7	misstatement	misstatement	NOUN
easat-1672	327	8	:	:	PUNCT
easat-1672	327	9	design	design	NOUN
easat-1672	327	10	and	and	CCONJ
easat-1672	327	11	implement	implement	VERB
easat-1672	327	12	general	general	ADJ
easat-1672	327	13	responses	response	NOUN
easat-1672	327	14	to	to	PART
easat-1672	327	15	address	address	VERB
easat-1672	327	16	the	the	DET
easat-1672	327	17	risks	risk	NOUN
easat-1672	327	18	of	of	ADP
easat-1672	327	19	material	material	NOUN
easat-1672	327	20	misstatement	misstatement	NOUN
easat-1672	327	21	assessed	assess	VERB
easat-1672	327	22	at	at	ADP
easat-1672	327	23	the	the	DET
easat-1672	327	24	greenhouse	greenhouse	NOUN
easat-1672	327	25	gas	gas	NOUN
easat-1672	327	26	inventory	inventory	NOUN
easat-1672	327	27	level	level	NOUN
easat-1672	327	28	.	.	PUNCT
easat-1672	328	1	design	design	NOUN
easat-1672	328	2	and	and	CCONJ
easat-1672	328	3	implement	implement	VERB
easat-1672	328	4	additional	additional	ADJ
easat-1672	328	5	procedures	procedure	NOUN
easat-1672	328	6	that	that	PRON
easat-1672	328	7	respond	respond	VERB
easat-1672	328	8	in	in	ADP
easat-1672	328	9	nature	nature	NOUN
easat-1672	328	10	,	,	PUNCT
easat-1672	328	11	timing	timing	NOUN
easat-1672	328	12	and	and	CCONJ
easat-1672	328	13	extent	extent	NOUN
easat-1672	328	14	to	to	ADP
easat-1672	328	15	the	the	DET
easat-1672	328	16	risks	risk	NOUN
easat-1672	328	17	of	of	ADP
easat-1672	328	18	material	material	NOUN
easat-1672	328	19	misstatement	misstatement	NOUN
easat-1672	328	20	assessed	assess	VERB
easat-1672	328	21	.	.	PUNCT
easat-1672	329	1	11	11	NUM
easat-1672	329	2	.	.	PUNCT
easat-1672	329	3	written	write	VERB
easat-1672	329	4	representations	representation	NOUN
easat-1672	329	5	:	:	PUNCT
easat-1672	329	6	fulfilling	fulfil	VERB
easat-1672	329	7	the	the	DET
easat-1672	329	8	responsibility	responsibility	NOUN
easat-1672	329	9	for	for	ADP
easat-1672	329	10	preparing	prepare	VERB
easat-1672	329	11	the	the	DET
easat-1672	329	12	ghg	ghg	PROPN
easat-1672	329	13	statement	statement	NOUN
easat-1672	329	14	,	,	PUNCT
easat-1672	329	15	including	include	VERB
easat-1672	329	16	comparative	comparative	ADJ
easat-1672	329	17	information	information	NOUN
easat-1672	329	18	where	where	SCONJ
easat-1672	329	19	applicable	applicable	ADJ
easat-1672	329	20	,	,	PUNCT
easat-1672	329	21	in	in	ADP
easat-1672	329	22	accordance	accordance	NOUN
easat-1672	329	23	with	with	ADP
easat-1672	329	24	the	the	DET
easat-1672	329	25	applicable	applicable	ADJ
easat-1672	329	26	criteria	criterion	NOUN
easat-1672	329	27	,	,	PUNCT
easat-1672	329	28	as	as	SCONJ
easat-1672	329	29	set	set	VERB
easat-1672	329	30	out	out	ADP
easat-1672	329	31	in	in	ADP
easat-1672	329	32	the	the	DET
easat-1672	329	33	terms	term	NOUN
easat-1672	329	34	of	of	ADP
easat-1672	329	35	engagement	engagement	NOUN
easat-1672	329	36	;	;	PUNCT
easat-1672	329	37	providing	provide	VERB
easat-1672	329	38	the	the	DET
easat-1672	329	39	auditor	auditor	NOUN
easat-1672	329	40	with	with	ADP
easat-1672	329	41	all	all	DET
easat-1672	329	42	relevant	relevant	ADJ
easat-1672	329	43	information	information	NOUN
easat-1672	329	44	and	and	CCONJ
easat-1672	329	45	access	access	NOUN
easat-1672	329	46	as	as	SCONJ
easat-1672	329	47	agreed	agree	VERB
easat-1672	329	48	in	in	ADP
easat-1672	329	49	the	the	DET
easat-1672	329	50	terms	term	NOUN
easat-1672	329	51	of	of	ADP
easat-1672	329	52	engagement	engagement	NOUN
easat-1672	329	53	and	and	CCONJ
easat-1672	329	54	explaining	explain	VERB
easat-1672	329	55	all	all	DET
easat-1672	329	56	relevant	relevant	ADJ
easat-1672	329	57	matters	matter	NOUN
easat-1672	329	58	in	in	ADP
easat-1672	329	59	the	the	DET
easat-1672	329	60	ghg	ghg	PROPN
easat-1672	329	61	statement	statement	NOUN
easat-1672	329	62	;	;	PUNCT
easat-1672	329	63	the	the	DET
easat-1672	329	64	effects	effect	NOUN
easat-1672	329	65	of	of	ADP
easat-1672	329	66	uncorrected	uncorrected	ADJ
easat-1672	329	67	misstatements	misstatement	NOUN
easat-1672	329	68	are	be	AUX
easat-1672	329	69	not	not	PART
easat-1672	329	70	material	material	ADJ
easat-1672	329	71	,	,	PUNCT
easat-1672	329	72	individually	individually	ADV
easat-1672	329	73	or	or	CCONJ
easat-1672	329	74	in	in	ADP
easat-1672	329	75	the	the	DET
easat-1672	329	76	aggregate	aggregate	NOUN
easat-1672	329	77	,	,	PUNCT
easat-1672	329	78	to	to	ADP
easat-1672	329	79	the	the	DET
easat-1672	329	80	ghg	ghg	PROPN
easat-1672	329	81	statement	statement	NOUN
easat-1672	329	82	.	.	PUNCT
easat-1672	330	1	significant	significant	ADJ
easat-1672	330	2	assumptions	assumption	NOUN
easat-1672	330	3	used	use	VERB
easat-1672	330	4	in	in	ADP
easat-1672	330	5	preparing	prepare	VERB
easat-1672	330	6	the	the	DET
easat-1672	330	7	estimates	estimate	NOUN
easat-1672	330	8	are	be	AUX
easat-1672	330	9	reasonable	reasonable	ADJ
easat-1672	330	10	;	;	PUNCT
easat-1672	330	11	communicating	communicate	VERB
easat-1672	330	12	to	to	ADP
easat-1672	330	13	the	the	DET
easat-1672	330	14	auditor	auditor	NOUN
easat-1672	330	15	all	all	DET
easat-1672	330	16	deficiencies	deficiency	NOUN
easat-1672	330	17	in	in	ADP
easat-1672	330	18	internal	internal	ADJ
easat-1672	330	19	control	control	NOUN
easat-1672	330	20	that	that	PRON
easat-1672	330	21	they	they	PRON
easat-1672	330	22	know	know	VERB
easat-1672	330	23	of	of	ADP
easat-1672	330	24	that	that	PRON
easat-1672	330	25	are	be	AUX
easat-1672	330	26	relevant	relevant	ADJ
easat-1672	330	27	to	to	ADP
easat-1672	330	28	the	the	DET
easat-1672	330	29	engagement	engagement	NOUN
easat-1672	330	30	and	and	CCONJ
easat-1672	330	31	are	be	AUX
easat-1672	330	32	not	not	PART
easat-1672	330	33	clearly	clearly	ADV
easat-1672	330	34	insignificant	insignificant	ADJ
easat-1672	330	35	;	;	PUNCT
easat-1672	330	36	disclosing	disclose	VERB
easat-1672	330	37	to	to	ADP
easat-1672	330	38	the	the	DET
easat-1672	330	39	auditor	auditor	NOUN
easat-1672	330	40	their	their	PRON
easat-1672	330	41	knowledge	knowledge	NOUN
easat-1672	330	42	of	of	ADP
easat-1672	330	43	any	any	DET
easat-1672	330	44	actual	actual	ADJ
easat-1672	330	45	,	,	PUNCT
easat-1672	330	46	suspected	suspect	VERB
easat-1672	330	47	or	or	CCONJ
easat-1672	330	48	alleged	alleged	ADJ
easat-1672	330	49	fraud	fraud	NOUN
easat-1672	330	50	or	or	CCONJ
easat-1672	330	51	non	non	ADJ
easat-1672	330	52	-	-	NOUN
easat-1672	330	53	compliance	compliance	NOUN
easat-1672	330	54	with	with	ADP
easat-1672	330	55	laws	law	NOUN
easat-1672	330	56	or	or	CCONJ
easat-1672	330	57	regulations	regulation	NOUN
easat-1672	330	58	.	.	PUNCT
easat-1672	331	1	the	the	DET
easat-1672	331	2	date	date	NOUN
easat-1672	331	3	of	of	ADP
easat-1672	331	4	written	write	VERB
easat-1672	331	5	representations	representation	NOUN
easat-1672	331	6	shall	shall	AUX
easat-1672	331	7	be	be	AUX
easat-1672	331	8	as	as	ADV
easat-1672	331	9	close	close	ADJ
easat-1672	331	10	as	as	ADP
easat-1672	331	11	possible	possible	ADJ
easat-1672	331	12	to	to	ADP
easat-1672	331	13	the	the	DET
easat-1672	331	14	date	date	NOUN
easat-1672	331	15	of	of	ADP
easat-1672	331	16	the	the	DET
easat-1672	331	17	assurance	assurance	NOUN
easat-1672	331	18	report	report	NOUN
easat-1672	331	19	,	,	PUNCT
easat-1672	331	20	but	but	CCONJ
easat-1672	331	21	no	no	ADV
easat-1672	331	22	later	later	ADV
easat-1672	331	23	than	than	ADP
easat-1672	331	24	that	that	DET
easat-1672	331	25	date	date	NOUN
easat-1672	331	26	.	.	PUNCT
easat-1672	332	1	refraining	refrain	VERB
easat-1672	332	2	from	from	ADP
easat-1672	332	3	expressing	express	VERB
easat-1672	332	4	a	a	DET
easat-1672	332	5	conclusion	conclusion	NOUN
easat-1672	332	6	on	on	ADP
easat-1672	332	7	the	the	DET
easat-1672	332	8	ghg	ghg	PROPN
easat-1672	332	9	statement	statement	NOUN
easat-1672	332	10	or	or	CCONJ
easat-1672	332	11	withdrawing	withdraw	VERB
easat-1672	332	12	from	from	ADP
easat-1672	332	13	the	the	DET
easat-1672	332	14	engagement	engagement	NOUN
easat-1672	332	15	,	,	PUNCT
easat-1672	332	16	when	when	SCONJ
easat-1672	332	17	withdrawal	withdrawal	NOUN
easat-1672	332	18	is	be	AUX
easat-1672	332	19	possible	possible	ADJ
easat-1672	332	20	under	under	ADP
easat-1672	332	21	applicable	applicable	ADJ
easat-1672	332	22	laws	law	NOUN
easat-1672	332	23	or	or	CCONJ
easat-1672	332	24	regulations	regulation	NOUN
easat-1672	332	25	.	.	PUNCT
easat-1672	333	1	subsequent	subsequent	ADJ
easat-1672	333	2	events	event	NOUN
easat-1672	333	3	:	:	PUNCT
easat-1672	333	4	consider	consider	VERB
easat-1672	333	5	whether	whether	SCONJ
easat-1672	333	6	events	event	NOUN
easat-1672	333	7	occurring	occur	VERB
easat-1672	333	8	between	between	ADP
easat-1672	333	9	the	the	DET
easat-1672	333	10	date	date	NOUN
easat-1672	333	11	of	of	ADP
easat-1672	333	12	the	the	DET
easat-1672	333	13	ghg	ghg	PROPN
easat-1672	333	14	statement	statement	NOUN
easat-1672	333	15	and	and	CCONJ
easat-1672	333	16	the	the	DET
easat-1672	333	17	date	date	NOUN
easat-1672	333	18	of	of	ADP
easat-1672	333	19	the	the	DET
easat-1672	333	20	assurance	assurance	NOUN
easat-1672	333	21	report	report	NOUN
easat-1672	333	22	require	require	VERB
easat-1672	333	23	an	an	DET
easat-1672	333	24	adjustment	adjustment	NOUN
easat-1672	333	25	or	or	CCONJ
easat-1672	333	26	disclosure	disclosure	NOUN
easat-1672	333	27	in	in	ADP
easat-1672	333	28	the	the	DET
easat-1672	333	29	ghg	ghg	PROPN
easat-1672	333	30	statement	statement	NOUN
easat-1672	333	31	.	.	PUNCT
easat-1672	334	1	respond	respond	VERB
easat-1672	334	2	appropriately	appropriately	ADV
easat-1672	334	3	to	to	ADP
easat-1672	334	4	facts	fact	NOUN
easat-1672	334	5	that	that	PRON
easat-1672	334	6	become	become	VERB
easat-1672	334	7	known	known	ADJ
easat-1672	334	8	to	to	ADP
easat-1672	334	9	the	the	DET
easat-1672	334	10	auditor	auditor	NOUN
easat-1672	334	11	after	after	ADP
easat-1672	334	12	the	the	DET
easat-1672	334	13	date	date	NOUN
easat-1672	334	14	of	of	ADP
easat-1672	334	15	the	the	DET
easat-1672	334	16	assurance	assurance	NOUN
easat-1672	334	17	report	report	NOUN
easat-1672	334	18	.	.	PUNCT
easat-1672	335	1	13	13	NUM
easat-1672	335	2	.	.	PUNCT
easat-1672	335	3	.	.	PUNCT
easat-1672	336	1	comparative	comparative	ADJ
easat-1672	336	2	information	information	NOUN
easat-1672	336	3	:	:	PUNCT
easat-1672	336	4	present	present	ADJ
easat-1672	336	5	comparative	comparative	ADJ
easat-1672	336	6	information	information	NOUN
easat-1672	336	7	with	with	ADP
easat-1672	336	8	current	current	ADJ
easat-1672	336	9	emissions	emission	NOUN
easat-1672	336	10	information	information	NOUN
easat-1672	336	11	and	and	CCONJ
easat-1672	336	12	cover	cover	VERB
easat-1672	336	13	some	some	PRON
easat-1672	336	14	or	or	CCONJ
easat-1672	336	15	all	all	PRON
easat-1672	336	16	of	of	ADP
easat-1672	336	17	that	that	DET
easat-1672	336	18	comparative	comparative	ADJ
easat-1672	336	19	information	information	NOUN
easat-1672	336	20	in	in	ADP
easat-1672	336	21	the	the	DET
easat-1672	336	22	auditor	auditor	NOUN
easat-1672	336	23	’s	’s	PART
easat-1672	336	24	conclusion	conclusion	NOUN
easat-1672	336	25	.	.	PUNCT
easat-1672	337	1	ensure	ensure	VERB
easat-1672	337	2	that	that	SCONJ
easat-1672	337	3	the	the	DET
easat-1672	337	4	comparative	comparative	ADJ
easat-1672	337	5	information	information	NOUN
easat-1672	337	6	is	be	AUX
easat-1672	337	7	consistent	consistent	ADJ
easat-1672	337	8	with	with	ADP
easat-1672	337	9	the	the	DET
easat-1672	337	10	quantities	quantity	NOUN
easat-1672	337	11	and	and	CCONJ
easat-1672	337	12	other	other	ADJ
easat-1672	337	13	disclosures	disclosure	NOUN
easat-1672	337	14	presented	present	VERB
easat-1672	337	15	in	in	ADP
easat-1672	337	16	the	the	DET
easat-1672	337	17	prior	prior	ADJ
easat-1672	337	18	period	period	NOUN
easat-1672	337	19	,	,	PUNCT
easat-1672	337	20	or	or	CCONJ
easat-1672	337	21	where	where	SCONJ
easat-1672	337	22	appropriate	appropriate	ADJ
easat-1672	337	23	,	,	PUNCT
easat-1672	337	24	has	have	AUX
easat-1672	337	25	been	be	AUX
easat-1672	337	26	properly	properly	ADV
easat-1672	337	27	restated	restate	VERB
easat-1672	337	28	and	and	CCONJ
easat-1672	337	29	the	the	DET
easat-1672	337	30	restatement	restatement	NOUN
easat-1672	337	31	has	have	AUX
easat-1672	337	32	been	be	AUX
easat-1672	337	33	adequately	adequately	ADV
easat-1672	337	34	disclosed	disclose	VERB
easat-1672	337	35	.	.	PUNCT
easat-1672	338	1	ensure	ensure	VERB
easat-1672	338	2	that	that	SCONJ
easat-1672	338	3	the	the	DET
easat-1672	338	4	policies	policy	NOUN
easat-1672	338	5	for	for	ADP
easat-1672	338	6	measuring	measure	VERB
easat-1672	338	7	the	the	DET
easat-1672	338	8	quantities	quantity	NOUN
easat-1672	338	9	reflected	reflect	VERB
easat-1672	338	10	in	in	ADP
easat-1672	338	11	the	the	DET
easat-1672	338	12	comparative	comparative	ADJ
easat-1672	338	13	information	information	NOUN
easat-1672	338	14	are	be	AUX
easat-1672	338	15	consistent	consistent	ADJ
easat-1672	338	16	with	with	ADP
easat-1672	338	17	those	those	PRON
easat-1672	338	18	applied	apply	VERB
easat-1672	338	19	in	in	ADP
easat-1672	338	20	the	the	DET
easat-1672	338	21	current	current	ADJ
easat-1672	338	22	period	period	NOUN
easat-1672	338	23	.	.	PUNCT
easat-1672	339	1	ensure	ensure	VERB
easat-1672	339	2	that	that	SCONJ
easat-1672	339	3	the	the	DET
easat-1672	339	4	matter	matter	NOUN
easat-1672	339	5	is	be	AUX
easat-1672	339	6	discussed	discuss	VERB
easat-1672	339	7	with	with	ADP
easat-1672	339	8	persons	person	NOUN
easat-1672	339	9	with	with	ADP
easat-1672	339	10	appropriate	appropriate	ADJ
easat-1672	339	11	responsibilities	responsibility	NOUN
easat-1672	339	12	and	and	CCONJ
easat-1672	339	13	knowledge	knowledge	NOUN
easat-1672	339	14	of	of	ADP
easat-1672	339	15	the	the	DET
easat-1672	339	16	relevant	relevant	ADJ
easat-1672	339	17	matters	matter	NOUN
easat-1672	339	18	within	within	ADP
easat-1672	339	19	the	the	DET
easat-1672	339	20	entity	entity	NOUN
easat-1672	339	21	and	and	CCONJ
easat-1672	339	22	that	that	SCONJ
easat-1672	339	23	appropriate	appropriate	ADJ
easat-1672	339	24	procedures	procedure	NOUN
easat-1672	339	25	are	be	AUX
easat-1672	339	26	implemented	implement	VERB
easat-1672	339	27	in	in	ADP
easat-1672	339	28	the	the	DET
easat-1672	339	29	circumstances	circumstance	NOUN
easat-1672	339	30	.	.	PUNCT
easat-1672	340	1	consider	consider	VERB
easat-1672	340	2	the	the	DET
easat-1672	340	3	impact	impact	NOUN
easat-1672	340	4	on	on	ADP
easat-1672	340	5	the	the	DET
easat-1672	340	6	assurance	assurance	NOUN
easat-1672	340	7	report	report	NOUN
easat-1672	340	8	469	469	NUM
easat-1672	340	9	edelweiss	edelweiss	PROPN
easat-1672	340	10	applied	apply	VERB
easat-1672	340	11	science	science	NOUN
easat-1672	340	12	and	and	CCONJ
easat-1672	340	13	technology	technology	NOUN
easat-1672	340	14	issn	issn	PROPN
easat-1672	340	15	:	:	PUNCT
easat-1672	340	16	2576	2576	NUM
easat-1672	340	17	-	-	SYM
easat-1672	340	18	8484	8484	NUM
easat-1672	340	19	vol	vol	NOUN
easat-1672	340	20	.	.	PROPN
easat-1672	340	21	8	8	NUM
easat-1672	340	22	,	,	PUNCT
easat-1672	340	23	no	no	INTJ
easat-1672	340	24	.	.	NOUN
easat-1672	341	1	3	3	NUM
easat-1672	341	2	:	:	SYM
easat-1672	341	3	446	446	NUM
easat-1672	341	4	-	-	SYM
easat-1672	341	5	475	475	NUM
easat-1672	341	6	,	,	PUNCT
easat-1672	341	7	2024	2024	NUM
easat-1672	341	8	doi	doi	NOUN
easat-1672	341	9	:	:	PUNCT
easat-1672	341	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	341	11	©	©	NOUN
easat-1672	341	12	2024	2024	NUM
easat-1672	341	13	by	by	ADP
easat-1672	341	14	the	the	DET
easat-1672	341	15	authors	author	NOUN
easat-1672	341	16	;	;	PUNCT
easat-1672	341	17	licensee	licensee	PROPN
easat-1672	341	18	learning	learning	NOUN
easat-1672	341	19	gate	gate	PROPN
easat-1672	341	20	14	14	NUM
easat-1672	341	21	.	.	PUNCT
easat-1672	342	1	documentation	documentation	NOUN
easat-1672	342	2	:	:	PUNCT
easat-1672	342	3	documenting	document	VERB
easat-1672	342	4	the	the	DET
easat-1672	342	5	distinguishing	distinguish	VERB
easat-1672	342	6	characteristics	characteristic	NOUN
easat-1672	342	7	of	of	ADP
easat-1672	342	8	the	the	DET
easat-1672	342	9	items	item	NOUN
easat-1672	342	10	or	or	CCONJ
easat-1672	342	11	special	special	ADJ
easat-1672	342	12	matters	matter	NOUN
easat-1672	342	13	tested	test	VERB
easat-1672	342	14	;	;	PUNCT
easat-1672	342	15	documenting	document	VERB
easat-1672	342	16	who	who	PRON
easat-1672	342	17	performed	perform	VERB
easat-1672	342	18	the	the	DET
easat-1672	342	19	engagement	engagement	NOUN
easat-1672	342	20	work	work	NOUN
easat-1672	342	21	and	and	CCONJ
easat-1672	342	22	the	the	DET
easat-1672	342	23	date	date	NOUN
easat-1672	342	24	on	on	ADP
easat-1672	342	25	which	which	PRON
easat-1672	342	26	this	this	DET
easat-1672	342	27	work	work	NOUN
easat-1672	342	28	was	be	AUX
easat-1672	342	29	completed	complete	VERB
easat-1672	342	30	;	;	PUNCT
easat-1672	342	31	documenting	document	VERB
easat-1672	342	32	who	who	PRON
easat-1672	342	33	examined	examine	VERB
easat-1672	342	34	the	the	DET
easat-1672	342	35	engagement	engagement	NOUN
easat-1672	342	36	work	work	NOUN
easat-1672	342	37	performed	perform	VERB
easat-1672	342	38	,	,	PUNCT
easat-1672	342	39	and	and	CCONJ
easat-1672	342	40	the	the	DET
easat-1672	342	41	date	date	NOUN
easat-1672	342	42	and	and	CCONJ
easat-1672	342	43	extent	extent	NOUN
easat-1672	342	44	of	of	ADP
easat-1672	342	45	this	this	DET
easat-1672	342	46	examination	examination	NOUN
easat-1672	342	47	.	.	PUNCT
easat-1672	343	1	documenting	document	VERB
easat-1672	343	2	discussions	discussion	NOUN
easat-1672	343	3	that	that	PRON
easat-1672	343	4	addressed	address	VERB
easat-1672	343	5	significant	significant	ADJ
easat-1672	343	6	matters	matter	NOUN
easat-1672	343	7	with	with	ADP
easat-1672	343	8	the	the	DET
easat-1672	343	9	facility	facility	NOUN
easat-1672	343	10	and	and	CCONJ
easat-1672	343	11	others	other	NOUN
easat-1672	343	12	,	,	PUNCT
easat-1672	343	13	including	include	VERB
easat-1672	343	14	the	the	DET
easat-1672	343	15	nature	nature	NOUN
easat-1672	343	16	of	of	ADP
easat-1672	343	17	the	the	DET
easat-1672	343	18	significant	significant	ADJ
easat-1672	343	19	matters	matter	NOUN
easat-1672	343	20	discussed	discuss	VERB
easat-1672	343	21	,	,	PUNCT
easat-1672	343	22	the	the	DET
easat-1672	343	23	timing	timing	NOUN
easat-1672	343	24	of	of	ADP
easat-1672	343	25	these	these	DET
easat-1672	343	26	discussions	discussion	NOUN
easat-1672	343	27	,	,	PUNCT
easat-1672	343	28	and	and	CCONJ
easat-1672	343	29	the	the	DET
easat-1672	343	30	parties	party	NOUN
easat-1672	343	31	to	to	ADP
easat-1672	343	32	the	the	DET
easat-1672	343	33	discussion	discussion	NOUN
easat-1672	343	34	.	.	PUNCT
easat-1672	344	1	15	15	X
easat-1672	344	2	.	.	PUNCT
easat-1672	344	3	quality	quality	NOUN
easat-1672	344	4	management	management	NOUN
easat-1672	344	5	:	:	PUNCT
easat-1672	344	6	managing	manage	VERB
easat-1672	344	7	issues	issue	NOUN
easat-1672	344	8	identified	identify	VERB
easat-1672	344	9	in	in	ADP
easat-1672	344	10	relation	relation	NOUN
easat-1672	344	11	to	to	ADP
easat-1672	344	12	compliance	compliance	NOUN
easat-1672	344	13	with	with	ADP
easat-1672	344	14	relevant	relevant	ADJ
easat-1672	344	15	ethical	ethical	ADJ
easat-1672	344	16	requirements	requirement	NOUN
easat-1672	344	17	and	and	CCONJ
easat-1672	344	18	how	how	SCONJ
easat-1672	344	19	they	they	PRON
easat-1672	344	20	were	be	AUX
easat-1672	344	21	resolved	resolve	VERB
easat-1672	344	22	;	;	PUNCT
easat-1672	344	23	managing	manage	VERB
easat-1672	344	24	conclusions	conclusion	NOUN
easat-1672	344	25	regarding	regard	VERB
easat-1672	344	26	compliance	compliance	NOUN
easat-1672	344	27	with	with	ADP
easat-1672	344	28	the	the	DET
easat-1672	344	29	independence	independence	NOUN
easat-1672	344	30	requirements	requirement	NOUN
easat-1672	344	31	applicable	applicable	ADJ
easat-1672	344	32	to	to	ADP
easat-1672	344	33	the	the	DET
easat-1672	344	34	engagement	engagement	NOUN
easat-1672	344	35	,	,	PUNCT
easat-1672	344	36	and	and	CCONJ
easat-1672	344	37	any	any	DET
easat-1672	344	38	relevant	relevant	ADJ
easat-1672	344	39	discussions	discussion	NOUN
easat-1672	344	40	with	with	ADP
easat-1672	344	41	the	the	DET
easat-1672	344	42	firm	firm	NOUN
easat-1672	344	43	to	to	PART
easat-1672	344	44	support	support	VERB
easat-1672	344	45	those	those	DET
easat-1672	344	46	conclusions	conclusion	NOUN
easat-1672	344	47	;	;	PUNCT
easat-1672	344	48	managing	manage	VERB
easat-1672	344	49	conclusions	conclusion	NOUN
easat-1672	344	50	reached	reach	VERB
easat-1672	344	51	regarding	regard	VERB
easat-1672	344	52	the	the	DET
easat-1672	344	53	acceptance	acceptance	NOUN
easat-1672	344	54	and	and	CCONJ
easat-1672	344	55	continuation	continuation	NOUN
easat-1672	344	56	of	of	ADP
easat-1672	344	57	client	client	NOUN
easat-1672	344	58	relationships	relationship	NOUN
easat-1672	344	59	and	and	CCONJ
easat-1672	344	60	assurance	assurance	NOUN
easat-1672	344	61	engagements	engagement	NOUN
easat-1672	344	62	;	;	PUNCT
easat-1672	344	63	managing	manage	VERB
easat-1672	344	64	the	the	DET
easat-1672	344	65	nature	nature	NOUN
easat-1672	344	66	and	and	CCONJ
easat-1672	344	67	scope	scope	NOUN
easat-1672	344	68	of	of	ADP
easat-1672	344	69	consultations	consultation	NOUN
easat-1672	344	70	undertaken	undertake	VERB
easat-1672	344	71	during	during	ADP
easat-1672	344	72	the	the	DET
easat-1672	344	73	course	course	NOUN
easat-1672	344	74	of	of	ADP
easat-1672	344	75	the	the	DET
easat-1672	344	76	engagement	engagement	NOUN
easat-1672	344	77	,	,	PUNCT
easat-1672	344	78	and	and	CCONJ
easat-1672	344	79	the	the	DET
easat-1672	344	80	conclusions	conclusion	NOUN
easat-1672	344	81	resulting	result	VERB
easat-1672	344	82	therefrom	therefrom	NOUN
easat-1672	344	83	.	.	PUNCT
easat-1672	345	1	16	16	NUM
easat-1672	345	2	.	.	PUNCT
easat-1672	346	1	integrated	integrate	VERB
easat-1672	346	2	conclusion	conclusion	NOUN
easat-1672	346	3	:	:	PUNCT
easat-1672	346	4	based	base	VERB
easat-1672	346	5	on	on	ADP
easat-1672	346	6	the	the	DET
easat-1672	346	7	procedures	procedure	NOUN
easat-1672	346	8	carried	carry	VERB
easat-1672	346	9	out	out	ADP
easat-1672	346	10	by	by	ADP
easat-1672	346	11	the	the	DET
easat-1672	346	12	accountant	accountant	NOUN
easat-1672	346	13	,	,	PUNCT
easat-1672	346	14	he	he	PRON
easat-1672	346	15	reached	reach	VERB
easat-1672	346	16	several	several	ADJ
easat-1672	346	17	conclusions	conclusion	NOUN
easat-1672	346	18	,	,	PUNCT
easat-1672	346	19	which	which	PRON
easat-1672	346	20	are	be	AUX
easat-1672	346	21	:	:	PUNCT
easat-1672	346	22	1	1	X
easat-1672	346	23	.	.	X
easat-1672	347	1	we	we	PRON
easat-1672	347	2	carried	carry	VERB
easat-1672	347	3	out	out	ADP
easat-1672	347	4	a	a	DET
easat-1672	347	5	reasonable	reasonable	ADJ
easat-1672	347	6	assurance	assurance	NOUN
easat-1672	347	7	engagement	engagement	NOUN
easat-1672	347	8	for	for	ADP
easat-1672	347	9	the	the	DET
easat-1672	347	10	attached	attach	VERB
easat-1672	347	11	greenhouse	greenhouse	NOUN
easat-1672	347	12	gas	gas	NOUN
easat-1672	347	13	statement	statement	NOUN
easat-1672	347	14	for	for	ADP
easat-1672	347	15	the	the	DET
easat-1672	347	16	dora	dora	PROPN
easat-1672	347	17	refinery	refinery	NOUN
easat-1672	347	18	for	for	ADP
easat-1672	347	19	the	the	DET
easat-1672	347	20	year	year	NOUN
easat-1672	347	21	ending	end	VERB
easat-1672	347	22	december	december	PROPN
easat-1672	347	23	31	31	NUM
easat-1672	347	24	,	,	PUNCT
easat-1672	347	25	2023	2023	NUM
easat-1672	347	26	,	,	PUNCT
easat-1672	347	27	which	which	PRON
easat-1672	347	28	consists	consist	VERB
easat-1672	347	29	of	of	ADP
easat-1672	347	30	the	the	DET
easat-1672	347	31	emissions	emission	NOUN
easat-1672	347	32	inventory	inventory	NOUN
easat-1672	347	33	and	and	CCONJ
easat-1672	347	34	explanatory	explanatory	ADJ
easat-1672	347	35	notes	note	NOUN
easat-1672	347	36	on	on	ADP
easat-1672	347	37	the	the	DET
easat-1672	347	38	pages	page	NOUN
easat-1672	347	39	referred	refer	VERB
easat-1672	347	40	to	to	ADP
easat-1672	347	41	in	in	ADP
easat-1672	347	42	the	the	DET
easat-1672	347	43	statements	statement	NOUN
easat-1672	347	44	.	.	PUNCT
easat-1672	348	1	this	this	DET
easat-1672	348	2	engagement	engagement	NOUN
easat-1672	348	3	was	be	AUX
easat-1672	348	4	carried	carry	VERB
easat-1672	348	5	out	out	ADP
easat-1672	348	6	by	by	ADP
easat-1672	348	7	a	a	DET
easat-1672	348	8	multidisciplinary	multidisciplinary	ADJ
easat-1672	348	9	team	team	NOUN
easat-1672	348	10	that	that	PRON
easat-1672	348	11	includes	include	VERB
easat-1672	348	12	chartered	chartered	ADJ
easat-1672	348	13	accountants	accountant	NOUN
easat-1672	348	14	,	,	PUNCT
easat-1672	348	15	headed	head	VERB
easat-1672	348	16	by	by	ADP
easat-1672	348	17	accountant	accountant	PROPN
easat-1672	348	18	safa	safa	PROPN
easat-1672	348	19	ali	ali	PROPN
easat-1672	348	20	rashid	rashid	PROPN
easat-1672	348	21	in	in	ADP
easat-1672	348	22	the	the	DET
easat-1672	348	23	field	field	NOUN
easat-1672	348	24	of	of	ADP
easat-1672	348	25	assurance	assurance	NOUN
easat-1672	348	26	,	,	PUNCT
easat-1672	348	27	engineers	engineer	NOUN
easat-1672	348	28	and	and	CCONJ
easat-1672	348	29	environmental	environmental	ADJ
easat-1672	348	30	scientists	scientist	NOUN
easat-1672	348	31	.	.	PUNCT
easat-1672	349	1	2	2	X
easat-1672	349	2	.	.	X
easat-1672	349	3	the	the	DET
easat-1672	349	4	reliability	reliability	NOUN
easat-1672	349	5	of	of	ADP
easat-1672	349	6	the	the	DET
easat-1672	349	7	data	datum	NOUN
easat-1672	349	8	provided	provide	VERB
easat-1672	349	9	by	by	ADP
easat-1672	349	10	the	the	DET
easat-1672	349	11	refinery	refinery	NOUN
easat-1672	349	12	has	have	AUX
easat-1672	349	13	been	be	AUX
easat-1672	349	14	verified	verify	VERB
easat-1672	349	15	,	,	PUNCT
easat-1672	349	16	with	with	ADP
easat-1672	349	17	accuracy	accuracy	NOUN
easat-1672	349	18	and	and	CCONJ
easat-1672	349	19	correctness	correctness	NOUN
easat-1672	349	20	in	in	ADP
easat-1672	349	21	numbers	number	NOUN
easat-1672	349	22	and	and	CCONJ
easat-1672	349	23	figures	figure	NOUN
easat-1672	349	24	,	,	PUNCT
easat-1672	349	25	and	and	CCONJ
easat-1672	349	26	in	in	ADP
easat-1672	349	27	line	line	NOUN
easat-1672	349	28	with	with	ADP
easat-1672	349	29	the	the	DET
easat-1672	349	30	nature	nature	NOUN
easat-1672	349	31	of	of	ADP
easat-1672	349	32	the	the	DET
easat-1672	349	33	thermal	thermal	ADJ
easat-1672	349	34	emissions	emission	NOUN
easat-1672	349	35	issued	issue	VERB
easat-1672	349	36	for	for	ADP
easat-1672	349	37	the	the	DET
easat-1672	349	38	year	year	NOUN
easat-1672	349	39	2023	2023	NUM
easat-1672	349	40	.	.	PUNCT
easat-1672	350	1	3	3	X
easat-1672	350	2	.	.	X
easat-1672	350	3	it	it	PRON
easat-1672	350	4	has	have	AUX
easat-1672	350	5	been	be	AUX
easat-1672	350	6	verified	verify	VERB
easat-1672	350	7	that	that	SCONJ
easat-1672	350	8	the	the	DET
easat-1672	350	9	dora	dora	PROPN
easat-1672	350	10	refinery	refinery	PROPN
easat-1672	350	11	is	be	AUX
easat-1672	350	12	based	base	VERB
easat-1672	350	13	on	on	ADP
easat-1672	350	14	the	the	DET
easat-1672	350	15	principles	principle	NOUN
easat-1672	350	16	and	and	CCONJ
easat-1672	350	17	applications	application	NOUN
easat-1672	350	18	of	of	ADP
easat-1672	350	19	the	the	DET
easat-1672	350	20	international	international	ADJ
easat-1672	350	21	auditing	auditing	NOUN
easat-1672	350	22	standard	standard	NOUN
easat-1672	350	23	3410	3410	NUM
easat-1672	350	24	and	and	CCONJ
easat-1672	350	25	in	in	ADP
easat-1672	350	26	line	line	NOUN
easat-1672	350	27	with	with	ADP
easat-1672	350	28	the	the	DET
easat-1672	350	29	global	global	ADJ
easat-1672	350	30	warming	warming	NOUN
easat-1672	350	31	standard	standard	NOUN
easat-1672	350	32	.	.	PUNCT
easat-1672	351	1	it	it	PRON
easat-1672	351	2	has	have	AUX
easat-1672	351	3	been	be	AUX
easat-1672	351	4	confirmed	confirm	VERB
easat-1672	351	5	that	that	SCONJ
easat-1672	351	6	there	there	PRON
easat-1672	351	7	are	be	VERB
easat-1672	351	8	slight	slight	ADJ
easat-1672	351	9	increases	increase	NOUN
easat-1672	351	10	in	in	ADP
easat-1672	351	11	the	the	DET
easat-1672	351	12	refinery	refinery	NOUN
easat-1672	351	13	's	's	PART
easat-1672	351	14	thermal	thermal	ADJ
easat-1672	351	15	emissions	emission	NOUN
easat-1672	351	16	rates	rate	NOUN
easat-1672	351	17	,	,	PUNCT
easat-1672	351	18	which	which	PRON
easat-1672	351	19	indicates	indicate	VERB
easat-1672	351	20	an	an	DET
easat-1672	351	21	indication	indication	NOUN
easat-1672	351	22	of	of	ADP
easat-1672	351	23	fluctuations	fluctuation	NOUN
easat-1672	351	24	in	in	ADP
easat-1672	351	25	the	the	DET
easat-1672	351	26	emissions	emission	NOUN
easat-1672	351	27	rate	rate	NOUN
easat-1672	351	28	in	in	ADP
easat-1672	351	29	the	the	DET
easat-1672	351	30	future	future	NOUN
easat-1672	351	31	,	,	PUNCT
easat-1672	351	32	leading	lead	VERB
easat-1672	351	33	to	to	ADP
easat-1672	351	34	a	a	DET
easat-1672	351	35	violation	violation	NOUN
easat-1672	351	36	in	in	ADP
easat-1672	351	37	thermal	thermal	ADJ
easat-1672	351	38	emissions	emission	NOUN
easat-1672	351	39	date	date	NOUN
easat-1672	351	40	:	:	PUNCT
easat-1672	351	41	2024/16/2	2024/16/2	NUM
easat-1672	351	42	signature	signature	NOUN
easat-1672	351	43	:	:	PUNCT
easat-1672	351	44	auditing	audit	VERB
easat-1672	351	45	company	company	NOUN
easat-1672	351	46	name	name	NOUN
easat-1672	351	47	:	:	PUNCT
easat-1672	351	48	safa	safa	PROPN
easat-1672	351	49	ali	ali	PROPN
easat-1672	351	50	rashid	rashid	PROPN
easat-1672	351	51	company	company	PROPN
easat-1672	351	52	address	address	NOUN
easat-1672	351	53	:	:	PUNCT
easat-1672	351	54	2	2	X
easat-1672	351	55	.	.	X
easat-1672	351	56	preparing	prepare	VERB
easat-1672	351	57	a	a	DET
easat-1672	351	58	proposed	propose	VERB
easat-1672	351	59	report	report	NOUN
easat-1672	351	60	for	for	ADP
easat-1672	351	61	the	the	DET
easat-1672	351	62	confirmation	confirmation	NOUN
easat-1672	351	63	report	report	NOUN
easat-1672	351	64	for	for	ADP
easat-1672	351	65	the	the	DET
easat-1672	351	66	shuaiba	shuaiba	ADJ
easat-1672	351	67	refinery	refinery	NOUN
easat-1672	351	68	according	accord	VERB
easat-1672	351	69	to	to	ADP
easat-1672	351	70	standard	standard	ADJ
easat-1672	351	71	3410	3410	NUM
easat-1672	351	72	refinery	refinery	NOUN
easat-1672	351	73	responsibility	responsibility	NOUN
easat-1672	351	74	:	:	PUNCT
easat-1672	351	75	the	the	DET
easat-1672	351	76	shuaiba	shuaiba	ADJ
easat-1672	351	77	refinery	refinery	NOUN
easat-1672	351	78	is	be	AUX
easat-1672	351	79	responsible	responsible	ADJ
easat-1672	351	80	for	for	ADP
easat-1672	351	81	preparing	prepare	VERB
easat-1672	351	82	the	the	DET
easat-1672	351	83	list	list	NOUN
easat-1672	351	84	of	of	ADP
easat-1672	351	85	greenhouse	greenhouse	NOUN
easat-1672	351	86	gases	gas	NOUN
easat-1672	351	87	in	in	ADP
easat-1672	351	88	accordance	accordance	NOUN
easat-1672	351	89	with	with	ADP
easat-1672	351	90	the	the	DET
easat-1672	351	91	controls	control	NOUN
easat-1672	351	92	applied	apply	VERB
easat-1672	351	93	in	in	ADP
easat-1672	351	94	the	the	DET
easat-1672	351	95	list	list	NOUN
easat-1672	351	96	of	of	ADP
easat-1672	351	97	greenhouse	greenhouse	NOUN
easat-1672	351	98	gases	gas	NOUN
easat-1672	351	99	.	.	PUNCT
easat-1672	352	1	this	this	DET
easat-1672	352	2	responsibility	responsibility	NOUN
easat-1672	352	3	includes	include	VERB
easat-1672	352	4	designing	designing	NOUN
easat-1672	352	5	,	,	PUNCT
easat-1672	352	6	implementing	implement	VERB
easat-1672	352	7	and	and	CCONJ
easat-1672	352	8	maintaining	maintain	VERB
easat-1672	352	9	internal	internal	ADJ
easat-1672	352	10	control	control	NOUN
easat-1672	352	11	related	relate	VERB
easat-1672	352	12	to	to	ADP
easat-1672	352	13	preparing	prepare	VERB
easat-1672	352	14	lists	list	NOUN
easat-1672	352	15	of	of	ADP
easat-1672	352	16	greenhouse	greenhouse	NOUN
easat-1672	352	17	gases	gas	NOUN
easat-1672	352	18	free	free	ADJ
easat-1672	352	19	from	from	ADP
easat-1672	352	20	material	material	ADJ
easat-1672	352	21	distortion	distortion	NOUN
easat-1672	352	22	,	,	PUNCT
easat-1672	352	23	whether	whether	SCONJ
easat-1672	352	24	due	due	ADP
easat-1672	352	25	to	to	PART
easat-1672	352	26	fraud	fraud	NOUN
easat-1672	352	27	or	or	CCONJ
easat-1672	352	28	error	error	NOUN
easat-1672	352	29	.	.	PUNCT
easat-1672	353	1	according	accord	VERB
easat-1672	353	2	to	to	ADP
easat-1672	353	3	what	what	PRON
easat-1672	353	4	is	be	AUX
easat-1672	353	5	discussed	discuss	VERB
easat-1672	353	6	in	in	ADP
easat-1672	353	7	the	the	DET
easat-1672	353	8	list	list	NOUN
easat-1672	353	9	of	of	ADP
easat-1672	353	10	greenhouse	greenhouse	NOUN
easat-1672	353	11	gases	gas	NOUN
easat-1672	353	12	,	,	PUNCT
easat-1672	353	13	measuring	measure	VERB
easat-1672	353	14	the	the	DET
easat-1672	353	15	amount	amount	NOUN
easat-1672	353	16	of	of	ADP
easat-1672	353	17	greenhouse	greenhouse	NOUN
easat-1672	353	18	gases	gas	NOUN
easat-1672	353	19	is	be	AUX
easat-1672	353	20	subject	subject	ADJ
easat-1672	353	21	to	to	ADP
easat-1672	353	22	inherent	inherent	ADJ
easat-1672	353	23	uncertainty	uncertainty	NOUN
easat-1672	353	24	due	due	ADP
easat-1672	353	25	to	to	ADP
easat-1672	353	26	the	the	DET
easat-1672	353	27	incompleteness	incompleteness	NOUN
easat-1672	353	28	of	of	ADP
easat-1672	353	29	the	the	DET
easat-1672	353	30	practical	practical	ADJ
easat-1672	353	31	knowledge	knowledge	NOUN
easat-1672	353	32	used	use	VERB
easat-1672	353	33	in	in	ADP
easat-1672	353	34	determining	determine	VERB
easat-1672	353	35	the	the	DET
easat-1672	353	36	emission	emission	NOUN
easat-1672	353	37	factors	factor	NOUN
easat-1672	353	38	and	and	CCONJ
easat-1672	353	39	the	the	DET
easat-1672	353	40	values	value	NOUN
easat-1672	353	41	necessary	necessary	ADJ
easat-1672	353	42	to	to	PART
easat-1672	353	43	collect	collect	VERB
easat-1672	353	44	the	the	DET
easat-1672	353	45	emissions	emission	NOUN
easat-1672	353	46	of	of	ADP
easat-1672	353	47	the	the	DET
easat-1672	353	48	various	various	ADJ
easat-1672	353	49	gases	gas	NOUN
easat-1672	353	50	.	.	PUNCT
easat-1672	354	1	entity	entity	NOUN
easat-1672	354	2	responsible	responsible	ADJ
easat-1672	354	3	for	for	ADP
easat-1672	354	4	setting	set	VERB
easat-1672	354	5	controls	control	NOUN
easat-1672	354	6	:	:	PUNCT
easat-1672	354	7	where	where	SCONJ
easat-1672	354	8	the	the	DET
easat-1672	354	9	ghg	ghg	PROPN
easat-1672	354	10	inventory	inventory	NOUN
easat-1672	354	11	is	be	AUX
easat-1672	354	12	prepared	prepare	VERB
easat-1672	354	13	to	to	PART
easat-1672	354	14	meet	meet	VERB
easat-1672	354	15	regulatory	regulatory	ADJ
easat-1672	354	16	disclosure	disclosure	NOUN
easat-1672	354	17	programmes	programme	NOUN
easat-1672	354	18	or	or	CCONJ
easat-1672	354	19	emissions	emission	NOUN
easat-1672	354	20	trading	trading	NOUN
easat-1672	354	21	schemes	scheme	NOUN
easat-1672	354	22	with	with	ADP
easat-1672	354	23	applicable	applicable	ADJ
easat-1672	354	24	controls	control	NOUN
easat-1672	354	25	and	and	CCONJ
easat-1672	354	26	reporting	reporting	NOUN
easat-1672	354	27	format	format	NOUN
easat-1672	354	28	,	,	PUNCT
easat-1672	354	29	it	it	PRON
easat-1672	354	30	is	be	AUX
easat-1672	354	31	likely	likely	ADJ
easat-1672	354	32	to	to	PART
easat-1672	354	33	be	be	AUX
easat-1672	354	34	clear	clear	ADJ
easat-1672	354	35	from	from	ADP
easat-1672	354	36	the	the	DET
easat-1672	354	37	circumstances	circumstance	NOUN
easat-1672	354	38	of	of	ADP
easat-1672	354	39	the	the	DET
easat-1672	354	40	engagement	engagement	NOUN
easat-1672	354	41	that	that	PRON
easat-1672	354	42	the	the	DET
easat-1672	354	43	regulatory	regulatory	ADJ
easat-1672	354	44	authority	authority	NOUN
easat-1672	354	45	or	or	CCONJ
easat-1672	354	46	entity	entity	NOUN
easat-1672	354	47	responsible	responsible	ADJ
easat-1672	354	48	470	470	NUM
easat-1672	354	49	edelweiss	edelweiss	PROPN
easat-1672	354	50	applied	apply	VERB
easat-1672	354	51	science	science	NOUN
easat-1672	354	52	and	and	CCONJ
easat-1672	354	53	technology	technology	NOUN
easat-1672	354	54	issn	issn	PROPN
easat-1672	354	55	:	:	PUNCT
easat-1672	354	56	2576	2576	NUM
easat-1672	354	57	-	-	SYM
easat-1672	354	58	8484	8484	NUM
easat-1672	354	59	vol	vol	NOUN
easat-1672	354	60	.	.	PROPN
easat-1672	354	61	8	8	NUM
easat-1672	354	62	,	,	PUNCT
easat-1672	354	63	no	no	INTJ
easat-1672	354	64	.	.	NOUN
easat-1672	355	1	3	3	NUM
easat-1672	355	2	:	:	SYM
easat-1672	355	3	446	446	NUM
easat-1672	355	4	-	-	SYM
easat-1672	355	5	475	475	NUM
easat-1672	355	6	,	,	PUNCT
easat-1672	355	7	2024	2024	NUM
easat-1672	355	8	doi	doi	NOUN
easat-1672	355	9	:	:	PUNCT
easat-1672	355	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	355	11	©	©	NOUN
easat-1672	355	12	2024	2024	NUM
easat-1672	355	13	by	by	ADP
easat-1672	355	14	the	the	DET
easat-1672	355	15	authors	author	NOUN
easat-1672	355	16	;	;	PUNCT
easat-1672	355	17	licensee	licensee	PROPN
easat-1672	355	18	learning	learning	NOUN
easat-1672	355	19	gate	gate	NOUN
easat-1672	355	20	for	for	ADP
easat-1672	355	21	the	the	DET
easat-1672	355	22	scheme	scheme	NOUN
easat-1672	355	23	has	have	AUX
easat-1672	355	24	set	set	VERB
easat-1672	355	25	the	the	DET
easat-1672	355	26	controls	control	NOUN
easat-1672	355	27	,	,	PUNCT
easat-1672	355	28	but	but	CCONJ
easat-1672	355	29	in	in	ADP
easat-1672	355	30	voluntary	voluntary	ADJ
easat-1672	355	31	reporting	reporting	NOUN
easat-1672	355	32	circumstances	circumstance	NOUN
easat-1672	355	33	,	,	PUNCT
easat-1672	355	34	it	it	PRON
easat-1672	355	35	may	may	AUX
easat-1672	355	36	not	not	PART
easat-1672	355	37	be	be	AUX
easat-1672	355	38	clear	clear	ADJ
easat-1672	355	39	who	who	PRON
easat-1672	355	40	has	have	AUX
easat-1672	355	41	set	set	VERB
easat-1672	355	42	the	the	DET
easat-1672	355	43	controls	control	NOUN
easat-1672	355	44	unless	unless	SCONJ
easat-1672	355	45	stated	state	VERB
easat-1672	355	46	in	in	ADP
easat-1672	355	47	the	the	DET
easat-1672	355	48	explanatory	explanatory	ADJ
easat-1672	355	49	notes	note	NOUN
easat-1672	355	50	accompanying	accompany	VERB
easat-1672	355	51	the	the	DET
easat-1672	355	52	ghg	ghg	PROPN
easat-1672	355	53	inventory	inventory	PROPN
easat-1672	355	54	.	.	PUNCT
easat-1672	356	1	the	the	DET
easat-1672	356	2	auditor	auditor	NOUN
easat-1672	356	3	’s	’s	PART
easat-1672	356	4	responsibility	responsibility	NOUN
easat-1672	356	5	:	:	PUNCT
easat-1672	356	6	the	the	DET
easat-1672	356	7	auditor	auditor	NOUN
easat-1672	356	8	’s	’s	PART
easat-1672	356	9	responsibility	responsibility	NOUN
easat-1672	356	10	is	be	AUX
easat-1672	356	11	subject	subject	ADJ
easat-1672	356	12	to	to	ADP
easat-1672	356	13	authenticating	authenticate	VERB
easat-1672	356	14	the	the	DET
easat-1672	356	15	statements	statement	NOUN
easat-1672	356	16	issued	issue	VERB
easat-1672	356	17	by	by	ADP
easat-1672	356	18	the	the	DET
easat-1672	356	19	liquidator	liquidator	NOUN
easat-1672	356	20	and	and	CCONJ
easat-1672	356	21	expressing	express	VERB
easat-1672	356	22	an	an	DET
easat-1672	356	23	opinion	opinion	NOUN
easat-1672	356	24	supported	support	VERB
easat-1672	356	25	by	by	ADP
easat-1672	356	26	the	the	DET
easat-1672	356	27	financial	financial	ADJ
easat-1672	356	28	statements	statement	NOUN
easat-1672	356	29	on	on	ADP
easat-1672	356	30	the	the	DET
easat-1672	356	31	final	final	ADJ
easat-1672	356	32	conclusion	conclusion	NOUN
easat-1672	356	33	,	,	PUNCT
easat-1672	356	34	which	which	PRON
easat-1672	356	35	must	must	AUX
easat-1672	356	36	comply	comply	VERB
easat-1672	356	37	with	with	ADP
easat-1672	356	38	the	the	DET
easat-1672	356	39	requirements	requirement	NOUN
easat-1672	356	40	of	of	ADP
easat-1672	356	41	the	the	DET
easat-1672	356	42	international	international	ADJ
easat-1672	356	43	auditing	auditing	NOUN
easat-1672	356	44	standard	standard	NOUN
easat-1672	356	45	3410	3410	NUM
easat-1672	356	46	,	,	PUNCT
easat-1672	356	47	as	as	ADV
easat-1672	356	48	well	well	ADV
easat-1672	356	49	as	as	ADP
easat-1672	356	50	the	the	DET
easat-1672	356	51	auditor	auditor	NOUN
easat-1672	356	52	’s	’s	PART
easat-1672	356	53	responsibility	responsibility	NOUN
easat-1672	356	54	in	in	ADP
easat-1672	356	55	professional	professional	ADJ
easat-1672	356	56	judgment	judgment	NOUN
easat-1672	356	57	to	to	PART
easat-1672	356	58	determine	determine	VERB
easat-1672	356	59	the	the	DET
easat-1672	356	60	extent	extent	NOUN
easat-1672	356	61	of	of	ADP
easat-1672	356	62	the	the	DET
easat-1672	356	63	required	require	VERB
easat-1672	356	64	understanding	understanding	NOUN
easat-1672	356	65	and	and	CCONJ
easat-1672	356	66	the	the	DET
easat-1672	356	67	nature	nature	NOUN
easat-1672	356	68	,	,	PUNCT
easat-1672	356	69	timing	timing	NOUN
easat-1672	356	70	and	and	CCONJ
easat-1672	356	71	extent	extent	NOUN
easat-1672	356	72	of	of	ADP
easat-1672	356	73	the	the	DET
easat-1672	356	74	procedures	procedure	NOUN
easat-1672	356	75	for	for	ADP
easat-1672	356	76	identifying	identify	VERB
easat-1672	356	77	and	and	CCONJ
easat-1672	356	78	assessing	assess	VERB
easat-1672	356	79	the	the	DET
easat-1672	356	80	risks	risk	NOUN
easat-1672	356	81	of	of	ADP
easat-1672	356	82	material	material	NOUN
easat-1672	356	83	misstatement	misstatement	NOUN
easat-1672	356	84	required	require	VERB
easat-1672	356	85	to	to	PART
easat-1672	356	86	reach	reach	VERB
easat-1672	356	87	reasonable	reasonable	ADJ
easat-1672	356	88	or	or	CCONJ
easat-1672	356	89	limited	limited	ADJ
easat-1672	356	90	assurance	assurance	NOUN
easat-1672	356	91	,	,	PUNCT
easat-1672	356	92	as	as	ADP
easat-1672	356	93	appropriate	appropriate	ADJ
easat-1672	356	94	.	.	PUNCT
easat-1672	357	1	the	the	DET
easat-1672	357	2	auditor	auditor	NOUN
easat-1672	357	3	’s	’s	PART
easat-1672	357	4	main	main	ADJ
easat-1672	357	5	consideration	consideration	NOUN
easat-1672	357	6	is	be	AUX
easat-1672	357	7	whether	whether	SCONJ
easat-1672	357	8	the	the	DET
easat-1672	357	9	understanding	understanding	NOUN
easat-1672	357	10	reached	reach	VERB
easat-1672	357	11	and	and	CCONJ
easat-1672	357	12	the	the	DET
easat-1672	357	13	identification	identification	NOUN
easat-1672	357	14	and	and	CCONJ
easat-1672	357	15	assessment	assessment	NOUN
easat-1672	357	16	of	of	ADP
easat-1672	357	17	the	the	DET
easat-1672	357	18	risks	risk	NOUN
easat-1672	357	19	are	be	AUX
easat-1672	357	20	sufficient	sufficient	ADJ
easat-1672	357	21	to	to	PART
easat-1672	357	22	meet	meet	VERB
easat-1672	357	23	the	the	DET
easat-1672	357	24	objective	objective	NOUN
easat-1672	357	25	specified	specify	VERB
easat-1672	357	26	in	in	ADP
easat-1672	357	27	this	this	DET
easat-1672	357	28	standard	standard	NOUN
easat-1672	357	29	.	.	PUNCT
easat-1672	358	1	the	the	DET
easat-1672	358	2	understanding	understanding	NOUN
easat-1672	358	3	required	require	VERB
easat-1672	358	4	of	of	ADP
easat-1672	358	5	the	the	DET
easat-1672	358	6	auditor	auditor	NOUN
easat-1672	358	7	is	be	AUX
easat-1672	358	8	less	less	ADV
easat-1672	358	9	profound	profound	ADJ
easat-1672	358	10	than	than	ADP
easat-1672	358	11	that	that	PRON
easat-1672	358	12	of	of	ADP
easat-1672	358	13	management	management	NOUN
easat-1672	358	14	with	with	ADP
easat-1672	358	15	regard	regard	NOUN
easat-1672	358	16	to	to	ADP
easat-1672	358	17	the	the	DET
easat-1672	358	18	liquidator	liquidator	NOUN
easat-1672	358	19	’s	’s	PART
easat-1672	358	20	management	management	NOUN
easat-1672	358	21	,	,	PUNCT
easat-1672	358	22	and	and	CCONJ
easat-1672	358	23	the	the	DET
easat-1672	358	24	understanding	understanding	NOUN
easat-1672	358	25	in	in	ADP
easat-1672	358	26	a	a	DET
easat-1672	358	27	limited	limited	ADJ
easat-1672	358	28	assurance	assurance	NOUN
easat-1672	358	29	engagement	engagement	NOUN
easat-1672	358	30	is	be	AUX
easat-1672	358	31	less	less	ADV
easat-1672	358	32	profound	profound	ADJ
easat-1672	358	33	than	than	ADP
easat-1672	358	34	that	that	PRON
easat-1672	358	35	in	in	ADP
easat-1672	358	36	a	a	DET
easat-1672	358	37	reasonable	reasonable	ADJ
easat-1672	358	38	assurance	assurance	NOUN
easat-1672	358	39	engagement	engagement	NOUN
easat-1672	358	40	.	.	PUNCT
easat-1672	359	1	the	the	DET
easat-1672	359	2	nature	nature	NOUN
easat-1672	359	3	,	,	PUNCT
easat-1672	359	4	timing	timing	NOUN
easat-1672	359	5	and	and	CCONJ
easat-1672	359	6	extent	extent	NOUN
easat-1672	359	7	of	of	ADP
easat-1672	359	8	procedures	procedure	NOUN
easat-1672	359	9	to	to	PART
easat-1672	359	10	identify	identify	VERB
easat-1672	359	11	and	and	CCONJ
easat-1672	359	12	assess	assess	VERB
easat-1672	359	13	the	the	DET
easat-1672	359	14	risks	risk	NOUN
easat-1672	359	15	of	of	ADP
easat-1672	359	16	material	material	NOUN
easat-1672	359	17	misstatement	misstatement	NOUN
easat-1672	359	18	in	in	ADP
easat-1672	359	19	a	a	DET
easat-1672	359	20	limited	limited	ADJ
easat-1672	359	21	assurance	assurance	NOUN
easat-1672	359	22	engagement	engagement	NOUN
easat-1672	359	23	are	be	AUX
easat-1672	359	24	less	less	ADJ
easat-1672	359	25	than	than	ADP
easat-1672	359	26	in	in	ADP
easat-1672	359	27	a	a	DET
easat-1672	359	28	reasonable	reasonable	ADJ
easat-1672	359	29	assurance	assurance	NOUN
easat-1672	359	30	engagement	engagement	NOUN
easat-1672	359	31	.	.	PUNCT
easat-1672	360	1	independence	independence	NOUN
easat-1672	360	2	and	and	CCONJ
easat-1672	360	3	quality	quality	NOUN
easat-1672	360	4	management	management	NOUN
easat-1672	360	5	:	:	PUNCT
easat-1672	360	6	we	we	PRON
easat-1672	360	7	have	have	AUX
easat-1672	360	8	complied	comply	VERB
easat-1672	360	9	with	with	ADP
easat-1672	360	10	the	the	DET
easat-1672	360	11	independence	independence	NOUN
easat-1672	360	12	requirements	requirement	NOUN
easat-1672	360	13	and	and	CCONJ
easat-1672	360	14	other	other	ADJ
easat-1672	360	15	requirements	requirement	NOUN
easat-1672	360	16	contained	contain	VERB
easat-1672	360	17	in	in	ADP
easat-1672	360	18	the	the	DET
easat-1672	360	19	international	international	ADJ
easat-1672	360	20	code	code	NOUN
easat-1672	360	21	of	of	ADP
easat-1672	360	22	ethics	ethic	NOUN
easat-1672	360	23	for	for	ADP
easat-1672	360	24	professional	professional	ADJ
easat-1672	360	25	accountants	accountant	NOUN
easat-1672	360	26	,	,	PUNCT
easat-1672	360	27	including	include	VERB
easat-1672	360	28	the	the	DET
easat-1672	360	29	international	international	ADJ
easat-1672	360	30	independence	independence	NOUN
easat-1672	360	31	standards	standard	NOUN
easat-1672	360	32	adopted	adopt	VERB
easat-1672	360	33	in	in	ADP
easat-1672	360	34	the	the	DET
easat-1672	360	35	republic	republic	NOUN
easat-1672	360	36	of	of	ADP
easat-1672	360	37	iraq	iraq	PROPN
easat-1672	360	38	,	,	PUNCT
easat-1672	360	39	which	which	PRON
easat-1672	360	40	are	be	AUX
easat-1672	360	41	based	base	VERB
easat-1672	360	42	on	on	ADP
easat-1672	360	43	the	the	DET
easat-1672	360	44	fundamental	fundamental	ADJ
easat-1672	360	45	principles	principle	NOUN
easat-1672	360	46	of	of	ADP
easat-1672	360	47	integrity	integrity	NOUN
easat-1672	360	48	,	,	PUNCT
easat-1672	360	49	objectivity	objectivity	NOUN
easat-1672	360	50	,	,	PUNCT
easat-1672	360	51	professional	professional	ADJ
easat-1672	360	52	competence	competence	NOUN
easat-1672	360	53	,	,	PUNCT
easat-1672	360	54	due	due	ADJ
easat-1672	360	55	care	care	NOUN
easat-1672	360	56	,	,	PUNCT
easat-1672	360	57	confidentiality	confidentiality	NOUN
easat-1672	360	58	and	and	CCONJ
easat-1672	360	59	professional	professional	ADJ
easat-1672	360	60	conduct	conduct	NOUN
easat-1672	360	61	.	.	PUNCT
easat-1672	361	1	preparing	prepare	VERB
easat-1672	361	2	the	the	DET
easat-1672	361	3	proposal	proposal	NOUN
easat-1672	361	4	for	for	ADP
easat-1672	361	5	the	the	DET
easat-1672	361	6	assurance	assurance	NOUN
easat-1672	361	7	report	report	NOUN
easat-1672	361	8	:	:	PUNCT
easat-1672	361	9	first	first	ADV
easat-1672	361	10	,	,	PUNCT
easat-1672	361	11	the	the	DET
easat-1672	361	12	accountant	accountant	NOUN
easat-1672	361	13	must	must	AUX
easat-1672	361	14	submit	submit	VERB
easat-1672	361	15	a	a	DET
easat-1672	361	16	notification	notification	NOUN
easat-1672	361	17	request	request	NOUN
easat-1672	361	18	to	to	ADP
easat-1672	361	19	the	the	DET
easat-1672	361	20	competent	competent	ADJ
easat-1672	361	21	authorities	authority	NOUN
easat-1672	361	22	to	to	PART
easat-1672	361	23	conduct	conduct	VERB
easat-1672	361	24	integrated	integrated	ADJ
easat-1672	361	25	reporting	reporting	NOUN
easat-1672	361	26	in	in	ADP
easat-1672	361	27	accordance	accordance	NOUN
easat-1672	361	28	with	with	ADP
easat-1672	361	29	the	the	DET
easat-1672	361	30	global	global	ADJ
easat-1672	361	31	warming	warming	NOUN
easat-1672	361	32	standard	standard	NOUN
easat-1672	361	33	3410	3410	NUM
easat-1672	361	34	.	.	PUNCT
easat-1672	361	35	table	table	NOUN
easat-1672	361	36	18	18	NUM
easat-1672	361	37	.	.	PUNCT
easat-1672	362	1	al	al	PROPN
easat-1672	362	2	-	-	PUNCT
easat-1672	362	3	shuaiba	shuaiba	PROPN
easat-1672	362	4	refinery	refinery	NOUN
easat-1672	362	5	confirmation	confirmation	NOUN
easat-1672	362	6	report	report	NOUN
easat-1672	362	7	according	accord	VERB
easat-1672	362	8	to	to	ADP
easat-1672	362	9	standard	standard	PROPN
easat-1672	362	10	3410	3410	NUM
easat-1672	362	11	.	.	PUNCT
easat-1672	363	1	entity	entity	NOUN
easat-1672	363	2	name	name	NOUN
easat-1672	363	3	:	:	PUNCT
easat-1672	363	4	al	al	PROPN
easat-1672	363	5	-	-	PUNCT
easat-1672	363	6	shuaiba	shuaiba	PROPN
easat-1672	363	7	refinery	refinery	NOUN
easat-1672	363	8	global	global	ADJ
easat-1672	363	9	warming	warming	NOUN
easat-1672	363	10	confirmation	confirmation	NOUN
easat-1672	363	11	report	report	NOUN
easat-1672	363	12	1	1	NUM
easat-1672	363	13	.	.	PUNCT
easat-1672	364	1	objectives	objective	NOUN
easat-1672	364	2	:	:	PUNCT
easat-1672	364	3	to	to	PART
easat-1672	364	4	obtain	obtain	VERB
easat-1672	364	5	reasonable	reasonable	ADJ
easat-1672	364	6	assurance	assurance	NOUN
easat-1672	364	7	or	or	CCONJ
easat-1672	364	8	limited	limited	ADJ
easat-1672	364	9	assurance	assurance	NOUN
easat-1672	364	10	as	as	ADP
easat-1672	364	11	to	to	ADP
easat-1672	364	12	whether	whether	SCONJ
easat-1672	364	13	the	the	DET
easat-1672	364	14	greenhouse	greenhouse	NOUN
easat-1672	364	15	gas	gas	NOUN
easat-1672	364	16	statement	statement	NOUN
easat-1672	364	17	is	be	AUX
easat-1672	364	18	free	free	ADJ
easat-1672	364	19	from	from	ADP
easat-1672	364	20	material	material	NOUN
easat-1672	364	21	misstatement	misstatement	NOUN
easat-1672	364	22	,	,	PUNCT
easat-1672	364	23	whether	whether	SCONJ
easat-1672	364	24	due	due	ADP
easat-1672	364	25	to	to	PART
easat-1672	364	26	fraud	fraud	VERB
easat-1672	364	27	or	or	CCONJ
easat-1672	364	28	reporting	reporting	NOUN
easat-1672	364	29	error	error	NOUN
easat-1672	364	30	,	,	PUNCT
easat-1672	364	31	based	base	VERB
easat-1672	364	32	on	on	ADP
easat-1672	364	33	the	the	DET
easat-1672	364	34	findings	finding	NOUN
easat-1672	364	35	of	of	ADP
easat-1672	364	36	the	the	DET
easat-1672	364	37	auditor	auditor	NOUN
easat-1672	364	38	,	,	PUNCT
easat-1672	364	39	regarding	regard	VERB
easat-1672	364	40	the	the	DET
easat-1672	364	41	following	following	NOUN
easat-1672	364	42	:	:	PUNCT
easat-1672	364	43	in	in	ADP
easat-1672	364	44	the	the	DET
easat-1672	364	45	case	case	NOUN
easat-1672	364	46	of	of	ADP
easat-1672	364	47	a	a	DET
easat-1672	364	48	reasonable	reasonable	ADJ
easat-1672	364	49	assurance	assurance	NOUN
easat-1672	364	50	engagement	engagement	NOUN
easat-1672	364	51	,	,	PUNCT
easat-1672	364	52	whether	whether	SCONJ
easat-1672	364	53	the	the	DET
easat-1672	364	54	greenhouse	greenhouse	NOUN
easat-1672	364	55	gas	gas	NOUN
easat-1672	364	56	statement	statement	NOUN
easat-1672	364	57	is	be	AUX
easat-1672	364	58	prepared	prepare	VERB
easat-1672	364	59	,	,	PUNCT
easat-1672	364	60	in	in	ADP
easat-1672	364	61	all	all	DET
easat-1672	364	62	material	material	NOUN
easat-1672	364	63	respects	respect	NOUN
easat-1672	364	64	,	,	PUNCT
easat-1672	364	65	in	in	ADP
easat-1672	364	66	accordance	accordance	NOUN
easat-1672	364	67	with	with	ADP
easat-1672	364	68	the	the	DET
easat-1672	364	69	applicable	applicable	ADJ
easat-1672	364	70	criteria	criterion	NOUN
easat-1672	364	71	;	;	PUNCT
easat-1672	364	72	or	or	CCONJ
easat-1672	364	73	in	in	ADP
easat-1672	364	74	the	the	DET
easat-1672	364	75	case	case	NOUN
easat-1672	364	76	of	of	ADP
easat-1672	364	77	a	a	DET
easat-1672	364	78	limited	limited	ADJ
easat-1672	364	79	assurance	assurance	NOUN
easat-1672	364	80	engagement	engagement	NOUN
easat-1672	364	81	,	,	PUNCT
easat-1672	364	82	whether	whether	SCONJ
easat-1672	364	83	the	the	DET
easat-1672	364	84	auditor	auditor	NOUN
easat-1672	364	85	has	have	AUX
easat-1672	364	86	become	become	VERB
easat-1672	364	87	aware	aware	ADJ
easat-1672	364	88	,	,	PUNCT
easat-1672	364	89	based	base	VERB
easat-1672	364	90	on	on	ADP
easat-1672	364	91	the	the	DET
easat-1672	364	92	procedures	procedure	NOUN
easat-1672	364	93	performed	perform	VERB
easat-1672	364	94	and	and	CCONJ
easat-1672	364	95	the	the	DET
easat-1672	364	96	evidence	evidence	NOUN
easat-1672	364	97	obtained	obtain	VERB
easat-1672	364	98	,	,	PUNCT
easat-1672	364	99	of	of	ADP
easat-1672	364	100	what	what	PRON
easat-1672	364	101	causes	cause	VERB
easat-1672	364	102	him	he	PRON
easat-1672	364	103	to	to	PART
easat-1672	364	104	believe	believe	VERB
easat-1672	364	105	that	that	SCONJ
easat-1672	364	106	the	the	DET
easat-1672	364	107	greenhouse	greenhouse	NOUN
easat-1672	364	108	gas	gas	NOUN
easat-1672	364	109	statement	statement	NOUN
easat-1672	364	110	is	be	AUX
easat-1672	364	111	not	not	PART
easat-1672	364	112	prepared	prepared	ADJ
easat-1672	364	113	,	,	PUNCT
easat-1672	364	114	in	in	ADP
easat-1672	364	115	all	all	DET
easat-1672	364	116	material	material	NOUN
easat-1672	364	117	respects	respect	NOUN
easat-1672	364	118	,	,	PUNCT
easat-1672	364	119	in	in	ADP
easat-1672	364	120	accordance	accordance	NOUN
easat-1672	364	121	with	with	ADP
easat-1672	364	122	the	the	DET
easat-1672	364	123	applicable	applicable	ADJ
easat-1672	364	124	criteria	criterion	NOUN
easat-1672	364	125	.	.	PUNCT
easat-1672	365	1	to	to	PART
easat-1672	365	2	report	report	VERB
easat-1672	365	3	other	other	ADJ
easat-1672	365	4	matters	matter	NOUN
easat-1672	365	5	required	require	VERB
easat-1672	365	6	by	by	ADP
easat-1672	365	7	standard	standard	PROPN
easat-1672	365	8	3410	3410	NUM
easat-1672	365	9	,	,	PUNCT
easat-1672	365	10	based	base	VERB
easat-1672	365	11	on	on	ADP
easat-1672	365	12	the	the	DET
easat-1672	365	13	findings	finding	NOUN
easat-1672	365	14	of	of	ADP
easat-1672	365	15	the	the	DET
easat-1672	365	16	auditor	auditor	NOUN
easat-1672	365	17	.	.	PUNCT
easat-1672	366	1	2	2	NUM
easat-1672	366	2	.scope	.scope	NOUN
easat-1672	366	3	of	of	ADP
easat-1672	366	4	assurance	assurance	NOUN
easat-1672	366	5	report	report	NOUN
easat-1672	366	6	:	:	PUNCT
easat-1672	366	7	greenhouse	greenhouse	NOUN
easat-1672	366	8	gas	gas	NOUN
easat-1672	366	9	emissions	emission	NOUN
easat-1672	366	10	(	(	PUNCT
easat-1672	366	11	global	global	ADJ
easat-1672	366	12	warming	warming	NOUN
easat-1672	366	13	)	)	PUNCT
easat-1672	366	14	3	3	NUM
easat-1672	366	15	.legal	.legal	NOUN
easat-1672	366	16	accountant	accountant	NOUN
easat-1672	366	17	:	:	PUNCT
easat-1672	366	18	ms	ms	PROPN
easat-1672	366	19	.	.	PROPN
easat-1672	366	20	safa	safa	PROPN
easat-1672	366	21	ali	ali	PROPN
easat-1672	366	22	rashid	rashid	PROPN
easat-1672	366	23	4	4	NUM
easat-1672	366	24	.place	.place	NOUN
easat-1672	366	25	of	of	ADP
easat-1672	366	26	assurance	assurance	NOUN
easat-1672	366	27	report	report	NOUN
easat-1672	366	28	and	and	CCONJ
easat-1672	366	29	date	date	NOUN
easat-1672	366	30	of	of	ADP
easat-1672	366	31	implementation	implementation	NOUN
easat-1672	366	32	:	:	PUNCT
easat-1672	366	33	refinery	refinery	NOUN
easat-1672	366	34	procedure	procedure	NOUN
easat-1672	366	35	period	period	NOUN
easat-1672	366	36	2021	2021	NUM
easat-1672	366	37	-	-	SYM
easat-1672	366	38	2023	2023	NUM
easat-1672	366	39	5	5	NUM
easat-1672	366	40	.audit	.audit	NOUN
easat-1672	366	41	standard	standard	NOUN
easat-1672	366	42	used	use	VERB
easat-1672	366	43	:	:	PUNCT
easat-1672	366	44	international	international	ADJ
easat-1672	366	45	auditing	auditing	NOUN
easat-1672	366	46	standard	standard	NOUN
easat-1672	366	47	3410	3410	NUM
easat-1672	366	48	6	6	NUM
easat-1672	366	49	.beneficiary	.beneficiary	NUM
easat-1672	366	50	representative	representative	NOUN
easat-1672	366	51	:	:	PUNCT
easat-1672	366	52	general	general	ADJ
easat-1672	366	53	manager	manager	NOUN
easat-1672	366	54	of	of	ADP
easat-1672	366	55	southern	southern	ADJ
easat-1672	366	56	oil	oil	NOUN
easat-1672	366	57	company	company	NOUN
easat-1672	366	58	7	7	NUM
easat-1672	366	59	.	.	PUNCT
easat-1672	367	1	planning	planning	NOUN
easat-1672	367	2	:	:	PUNCT
easat-1672	367	3	identify	identify	VERB
easat-1672	367	4	the	the	DET
easat-1672	367	5	engagement	engagement	NOUN
easat-1672	367	6	characteristics	characteristic	NOUN
easat-1672	367	7	that	that	PRON
easat-1672	367	8	determine	determine	VERB
easat-1672	367	9	its	its	PRON
easat-1672	367	10	scope	scope	NOUN
easat-1672	367	11	.	.	PUNCT
easat-1672	368	1	verify	verify	VERB
easat-1672	368	2	the	the	DET
easat-1672	368	3	engagement	engagement	NOUN
easat-1672	368	4	reporting	reporting	NOUN
easat-1672	368	5	objectives	objective	NOUN
easat-1672	368	6	in	in	ADP
easat-1672	368	7	order	order	NOUN
easat-1672	368	8	to	to	PART
easat-1672	368	9	plan	plan	VERB
easat-1672	368	10	the	the	DET
easat-1672	368	11	timing	timing	NOUN
easat-1672	368	12	of	of	ADP
easat-1672	368	13	the	the	DET
easat-1672	368	14	engagement	engagement	NOUN
easat-1672	368	15	and	and	CCONJ
easat-1672	368	16	the	the	DET
easat-1672	368	17	nature	nature	NOUN
easat-1672	368	18	of	of	ADP
easat-1672	368	19	the	the	DET
easat-1672	368	20	required	require	VERB
easat-1672	368	21	communications	communication	NOUN
easat-1672	368	22	.	.	PUNCT
easat-1672	369	1	take	take	VERB
easat-1672	369	2	into	into	ADP
easat-1672	369	3	account	account	NOUN
easat-1672	369	4	factors	factor	NOUN
easat-1672	369	5	that	that	PRON
easat-1672	369	6	,	,	PUNCT
easat-1672	369	7	in	in	ADP
easat-1672	369	8	the	the	DET
easat-1672	369	9	professional	professional	ADJ
easat-1672	369	10	judgment	judgment	NOUN
easat-1672	369	11	of	of	ADP
easat-1672	369	12	the	the	DET
easat-1672	369	13	auditor	auditor	NOUN
easat-1672	369	14	,	,	PUNCT
easat-1672	369	15	are	be	AUX
easat-1672	369	16	important	important	ADJ
easat-1672	369	17	in	in	ADP
easat-1672	369	18	directing	direct	VERB
easat-1672	369	19	the	the	DET
easat-1672	369	20	engagement	engagement	NOUN
easat-1672	369	21	team	team	NOUN
easat-1672	369	22	’s	’s	PART
easat-1672	369	23	efforts	effort	NOUN
easat-1672	369	24	.	.	PUNCT
easat-1672	370	1	take	take	VERB
easat-1672	370	2	into	into	ADP
easat-1672	370	3	account	account	NOUN
easat-1672	370	4	the	the	DET
easat-1672	370	5	results	result	NOUN
easat-1672	370	6	of	of	ADP
easat-1672	370	7	the	the	DET
easat-1672	370	8	engagement	engagement	NOUN
easat-1672	370	9	acceptance	acceptance	NOUN
easat-1672	370	10	or	or	CCONJ
easat-1672	370	11	continuation	continuation	NOUN
easat-1672	370	12	procedures	procedure	NOUN
easat-1672	370	13	and	and	CCONJ
easat-1672	370	14	,	,	PUNCT
easat-1672	370	15	where	where	SCONJ
easat-1672	370	16	471	471	NUM
easat-1672	370	17	edelweiss	edelweiss	PROPN
easat-1672	370	18	applied	apply	VERB
easat-1672	370	19	science	science	NOUN
easat-1672	370	20	and	and	CCONJ
easat-1672	370	21	technology	technology	NOUN
easat-1672	370	22	issn	issn	PROPN
easat-1672	370	23	:	:	PUNCT
easat-1672	370	24	2576	2576	NUM
easat-1672	370	25	-	-	SYM
easat-1672	370	26	8484	8484	NUM
easat-1672	370	27	vol	vol	NOUN
easat-1672	370	28	.	.	PROPN
easat-1672	370	29	8	8	NUM
easat-1672	370	30	,	,	PUNCT
easat-1672	370	31	no	no	INTJ
easat-1672	370	32	.	.	NOUN
easat-1672	371	1	3	3	NUM
easat-1672	371	2	:	:	SYM
easat-1672	371	3	446	446	NUM
easat-1672	371	4	-	-	SYM
easat-1672	371	5	475	475	NUM
easat-1672	371	6	,	,	PUNCT
easat-1672	371	7	2024	2024	NUM
easat-1672	371	8	doi	doi	NOUN
easat-1672	371	9	:	:	PUNCT
easat-1672	371	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	371	11	©	©	NOUN
easat-1672	371	12	2024	2024	NUM
easat-1672	371	13	by	by	ADP
easat-1672	371	14	the	the	DET
easat-1672	371	15	authors	author	NOUN
easat-1672	371	16	;	;	PUNCT
easat-1672	371	17	licensee	licensee	PROPN
easat-1672	371	18	learning	learn	VERB
easat-1672	371	19	gate	gate	NOUN
easat-1672	371	20	appropriate	appropriate	ADJ
easat-1672	371	21	,	,	PUNCT
easat-1672	371	22	the	the	DET
easat-1672	371	23	relevance	relevance	NOUN
easat-1672	371	24	of	of	ADP
easat-1672	371	25	knowledge	knowledge	NOUN
easat-1672	371	26	gained	gain	VERB
easat-1672	371	27	from	from	ADP
easat-1672	371	28	other	other	ADJ
easat-1672	371	29	engagements	engagement	NOUN
easat-1672	371	30	that	that	SCONJ
easat-1672	371	31	the	the	DET
easat-1672	371	32	engagement	engagement	NOUN
easat-1672	371	33	partner	partner	NOUN
easat-1672	371	34	has	have	AUX
easat-1672	371	35	performed	perform	VERB
easat-1672	371	36	for	for	ADP
easat-1672	371	37	the	the	DET
easat-1672	371	38	liquidator	liquidator	NOUN
easat-1672	371	39	.	.	PUNCT
easat-1672	372	1	verify	verify	VERB
easat-1672	372	2	the	the	DET
easat-1672	372	3	nature	nature	NOUN
easat-1672	372	4	,	,	PUNCT
easat-1672	372	5	timing	timing	NOUN
easat-1672	372	6	and	and	CCONJ
easat-1672	372	7	extent	extent	NOUN
easat-1672	372	8	of	of	ADP
easat-1672	372	9	the	the	DET
easat-1672	372	10	resources	resource	NOUN
easat-1672	372	11	required	require	VERB
easat-1672	372	12	to	to	PART
easat-1672	372	13	perform	perform	VERB
easat-1672	372	14	the	the	DET
easat-1672	372	15	engagement	engagement	NOUN
easat-1672	372	16	,	,	PUNCT
easat-1672	372	17	including	include	VERB
easat-1672	372	18	the	the	DET
easat-1672	372	19	involvement	involvement	NOUN
easat-1672	372	20	of	of	ADP
easat-1672	372	21	experts	expert	NOUN
easat-1672	372	22	and	and	CCONJ
easat-1672	372	23	other	other	ADJ
easat-1672	372	24	certified	certify	VERB
easat-1672	372	25	public	public	ADJ
easat-1672	372	26	accountants	accountant	NOUN
easat-1672	372	27	.	.	PUNCT
easat-1672	373	1	determine	determine	VERB
easat-1672	373	2	the	the	DET
easat-1672	373	3	impact	impact	NOUN
easat-1672	373	4	of	of	ADP
easat-1672	373	5	the	the	DET
easat-1672	373	6	liquidator	liquidator	NOUN
easat-1672	373	7	’s	’s	PART
easat-1672	373	8	internal	internal	ADJ
easat-1672	373	9	audit	audit	NOUN
easat-1672	373	10	function	function	NOUN
easat-1672	373	11	,	,	PUNCT
easat-1672	373	12	if	if	SCONJ
easat-1672	373	13	any	any	PRON
easat-1672	373	14	,	,	PUNCT
easat-1672	373	15	on	on	ADP
easat-1672	373	16	the	the	DET
easat-1672	373	17	engagement	engagement	NOUN
easat-1672	373	18	.	.	PUNCT
easat-1672	374	1	8	8	NUM
easat-1672	374	2	.	.	NOUN
easat-1672	374	3	relative	relative	ADJ
easat-1672	374	4	importance	importance	NOUN
easat-1672	374	5	when	when	SCONJ
easat-1672	374	6	planning	plan	VERB
easat-1672	374	7	and	and	CCONJ
easat-1672	374	8	implementing	implement	VERB
easat-1672	374	9	the	the	DET
easat-1672	374	10	engagement	engagement	NOUN
easat-1672	374	11	:	:	PUNCT
easat-1672	374	12	determine	determine	VERB
easat-1672	374	13	the	the	DET
easat-1672	374	14	relative	relative	ADJ
easat-1672	374	15	importance	importance	NOUN
easat-1672	374	16	and	and	CCONJ
easat-1672	374	17	relative	relative	ADJ
easat-1672	374	18	importance	importance	NOUN
easat-1672	374	19	of	of	ADP
easat-1672	374	20	implementation	implementation	NOUN
easat-1672	374	21	when	when	SCONJ
easat-1672	374	22	planning	plan	VERB
easat-1672	374	23	the	the	DET
easat-1672	374	24	engagement	engagement	NOUN
easat-1672	374	25	.	.	PUNCT
easat-1672	375	1	determine	determine	VERB
easat-1672	375	2	the	the	DET
easat-1672	375	3	relative	relative	ADJ
easat-1672	375	4	importance	importance	NOUN
easat-1672	375	5	of	of	ADP
easat-1672	375	6	the	the	DET
easat-1672	375	7	greenhouse	greenhouse	NOUN
easat-1672	375	8	gas	gas	NOUN
easat-1672	375	9	inventory	inventory	NOUN
easat-1672	375	10	.	.	PUNCT
easat-1672	376	1	determine	determine	VERB
easat-1672	376	2	the	the	DET
easat-1672	376	3	relative	relative	ADJ
easat-1672	376	4	importance	importance	NOUN
easat-1672	376	5	of	of	ADP
easat-1672	376	6	implementation	implementation	NOUN
easat-1672	376	7	for	for	ADP
easat-1672	376	8	the	the	DET
easat-1672	376	9	purposes	purpose	NOUN
easat-1672	376	10	of	of	ADP
easat-1672	376	11	assessing	assess	VERB
easat-1672	376	12	the	the	DET
easat-1672	376	13	risks	risk	NOUN
easat-1672	376	14	of	of	ADP
easat-1672	376	15	material	material	NOUN
easat-1672	376	16	misstatement	misstatement	NOUN
easat-1672	376	17	and	and	CCONJ
easat-1672	376	18	determining	determine	VERB
easat-1672	376	19	the	the	DET
easat-1672	376	20	nature	nature	NOUN
easat-1672	376	21	,	,	PUNCT
easat-1672	376	22	timing	timing	NOUN
easat-1672	376	23	and	and	CCONJ
easat-1672	376	24	extent	extent	NOUN
easat-1672	376	25	of	of	ADP
easat-1672	376	26	additional	additional	ADJ
easat-1672	376	27	actions	action	NOUN
easat-1672	376	28	.	.	PUNCT
easat-1672	377	1	9	9	X
easat-1672	377	2	.	.	X
easat-1672	377	3	understanding	understand	VERB
easat-1672	377	4	the	the	DET
easat-1672	377	5	refinery	refinery	NOUN
easat-1672	377	6	and	and	CCONJ
easat-1672	377	7	its	its	PRON
easat-1672	377	8	environment	environment	NOUN
easat-1672	377	9	:	:	PUNCT
easat-1672	377	10	understanding	understand	VERB
easat-1672	377	11	the	the	DET
easat-1672	377	12	industry	industry	NOUN
easat-1672	377	13	,	,	PUNCT
easat-1672	377	14	regulatory	regulatory	ADJ
easat-1672	377	15	and	and	CCONJ
easat-1672	377	16	other	other	ADJ
easat-1672	377	17	relevant	relevant	ADJ
easat-1672	377	18	external	external	ADJ
easat-1672	377	19	factors	factor	NOUN
easat-1672	377	20	,	,	PUNCT
easat-1672	377	21	including	include	VERB
easat-1672	377	22	applicable	applicable	ADJ
easat-1672	377	23	controls	control	NOUN
easat-1672	377	24	.	.	PUNCT
easat-1672	378	1	understanding	understand	VERB
easat-1672	378	2	the	the	DET
easat-1672	378	3	nature	nature	NOUN
easat-1672	378	4	of	of	ADP
easat-1672	378	5	the	the	DET
easat-1672	378	6	operations	operation	NOUN
easat-1672	378	7	within	within	ADP
easat-1672	378	8	the	the	DET
easat-1672	378	9	refinery	refinery	NOUN
easat-1672	378	10	’s	’s	PART
easat-1672	378	11	corporate	corporate	ADJ
easat-1672	378	12	boundaries	boundary	NOUN
easat-1672	378	13	.	.	PUNCT
easat-1672	379	1	understanding	understand	VERB
easat-1672	379	2	the	the	DET
easat-1672	379	3	uncertainties	uncertainty	NOUN
easat-1672	379	4	associated	associate	VERB
easat-1672	379	5	with	with	ADP
easat-1672	379	6	the	the	DET
easat-1672	379	7	quantities	quantity	NOUN
easat-1672	379	8	reported	report	VERB
easat-1672	379	9	in	in	ADP
easat-1672	379	10	the	the	DET
easat-1672	379	11	ghg	ghg	PROPN
easat-1672	379	12	inventory	inventory	PROPN
easat-1672	379	13	.	.	PUNCT
easat-1672	380	1	understanding	understand	VERB
easat-1672	380	2	changes	change	NOUN
easat-1672	380	3	from	from	ADP
easat-1672	380	4	the	the	DET
easat-1672	380	5	previous	previous	ADJ
easat-1672	380	6	period	period	NOUN
easat-1672	380	7	in	in	ADP
easat-1672	380	8	the	the	DET
easat-1672	380	9	nature	nature	NOUN
easat-1672	380	10	or	or	CCONJ
easat-1672	380	11	extent	extent	NOUN
easat-1672	380	12	of	of	ADP
easat-1672	380	13	operations	operation	NOUN
easat-1672	380	14	,	,	PUNCT
easat-1672	380	15	including	include	VERB
easat-1672	380	16	whether	whether	SCONJ
easat-1672	380	17	there	there	PRON
easat-1672	380	18	have	have	AUX
easat-1672	380	19	been	be	AUX
easat-1672	380	20	any	any	DET
easat-1672	380	21	mergers	merger	NOUN
easat-1672	380	22	,	,	PUNCT
easat-1672	380	23	acquisitions	acquisition	NOUN
easat-1672	380	24	or	or	CCONJ
easat-1672	380	25	sales	sale	NOUN
easat-1672	380	26	of	of	ADP
easat-1672	380	27	emitting	emit	VERB
easat-1672	380	28	sources	source	NOUN
easat-1672	380	29	,	,	PUNCT
easat-1672	380	30	or	or	CCONJ
easat-1672	380	31	any	any	DET
easat-1672	380	32	outsourcing	outsourcing	NOUN
easat-1672	380	33	of	of	ADP
easat-1672	380	34	significant	significant	ADJ
easat-1672	380	35	emitting	emit	VERB
easat-1672	380	36	functions	function	NOUN
easat-1672	380	37	.	.	PUNCT
easat-1672	381	1	understanding	understand	VERB
easat-1672	381	2	the	the	DET
easat-1672	381	3	frequency	frequency	NOUN
easat-1672	381	4	and	and	CCONJ
easat-1672	381	5	nature	nature	NOUN
easat-1672	381	6	of	of	ADP
easat-1672	381	7	operational	operational	ADJ
easat-1672	381	8	disruptions	disruption	NOUN
easat-1672	381	9	.	.	PUNCT
easat-1672	382	1	the	the	DET
easat-1672	382	2	refinery	refinery	NOUN
easat-1672	382	3	’s	’s	PART
easat-1672	382	4	selection	selection	NOUN
easat-1672	382	5	and	and	CCONJ
easat-1672	382	6	application	application	NOUN
easat-1672	382	7	of	of	ADP
easat-1672	382	8	quantification	quantification	NOUN
easat-1672	382	9	methods	method	NOUN
easat-1672	382	10	and	and	CCONJ
easat-1672	382	11	reporting	report	VERB
easat-1672	382	12	policies	policy	NOUN
easat-1672	382	13	.	.	PUNCT
easat-1672	383	1	understanding	understand	VERB
easat-1672	383	2	the	the	DET
easat-1672	383	3	requirements	requirement	NOUN
easat-1672	383	4	of	of	ADP
easat-1672	383	5	applicable	applicable	ADJ
easat-1672	383	6	controls	control	NOUN
easat-1672	383	7	related	relate	VERB
easat-1672	383	8	to	to	ADP
easat-1672	383	9	the	the	DET
easat-1672	383	10	estimates	estimate	NOUN
easat-1672	383	11	,	,	PUNCT
easat-1672	383	12	including	include	VERB
easat-1672	383	13	related	related	ADJ
easat-1672	383	14	disclosures	disclosure	NOUN
easat-1672	383	15	.	.	PUNCT
easat-1672	384	1	understand	understand	VERB
easat-1672	384	2	the	the	DET
easat-1672	384	3	entity	entity	NOUN
easat-1672	384	4	’s	’s	PART
easat-1672	384	5	objectives	objective	NOUN
easat-1672	384	6	and	and	CCONJ
easat-1672	384	7	strategy	strategy	NOUN
easat-1672	384	8	in	in	ADP
easat-1672	384	9	relation	relation	NOUN
easat-1672	384	10	to	to	ADP
easat-1672	384	11	climate	climate	NOUN
easat-1672	384	12	change	change	NOUN
easat-1672	384	13	,	,	PUNCT
easat-1672	384	14	and	and	CCONJ
easat-1672	384	15	the	the	DET
easat-1672	384	16	economic	economic	ADJ
easat-1672	384	17	,	,	PUNCT
easat-1672	384	18	regulatory	regulatory	ADJ
easat-1672	384	19	,	,	PUNCT
easat-1672	384	20	physical	physical	ADJ
easat-1672	384	21	and	and	CCONJ
easat-1672	384	22	reputational	reputational	ADJ
easat-1672	384	23	risks	risk	NOUN
easat-1672	384	24	associated	associate	VERB
easat-1672	384	25	with	with	ADP
easat-1672	384	26	it	it	PRON
easat-1672	384	27	.	.	PUNCT
easat-1672	385	1	oversee	oversee	VERB
easat-1672	385	2	and	and	CCONJ
easat-1672	385	3	be	be	AUX
easat-1672	385	4	responsible	responsible	ADJ
easat-1672	385	5	for	for	ADP
easat-1672	385	6	emissions	emission	NOUN
easat-1672	385	7	information	information	NOUN
easat-1672	385	8	within	within	ADP
easat-1672	385	9	the	the	DET
easat-1672	385	10	entity	entity	NOUN
easat-1672	385	11	.	.	PUNCT
easat-1672	386	1	understand	understand	VERB
easat-1672	386	2	whether	whether	SCONJ
easat-1672	386	3	the	the	DET
easat-1672	386	4	liquidator	liquidator	NOUN
easat-1672	386	5	has	have	VERB
easat-1672	386	6	an	an	DET
easat-1672	386	7	internal	internal	ADJ
easat-1672	386	8	audit	audit	NOUN
easat-1672	386	9	function	function	NOUN
easat-1672	386	10	,	,	PUNCT
easat-1672	386	11	its	its	PRON
easat-1672	386	12	activities	activity	NOUN
easat-1672	386	13	and	and	CCONJ
easat-1672	386	14	key	key	ADJ
easat-1672	386	15	findings	finding	NOUN
easat-1672	386	16	relating	relate	VERB
easat-1672	386	17	to	to	ADP
easat-1672	386	18	emissions	emission	NOUN
easat-1672	386	19	.	.	PUNCT
easat-1672	387	1	procedures	procedure	NOUN
easat-1672	387	2	for	for	ADP
easat-1672	387	3	understanding	understanding	NOUN
easat-1672	387	4	,	,	PUNCT
easat-1672	387	5	identifying	identify	VERB
easat-1672	387	6	and	and	CCONJ
easat-1672	387	7	assessing	assess	VERB
easat-1672	387	8	the	the	DET
easat-1672	387	9	risks	risk	NOUN
easat-1672	387	10	of	of	ADP
easat-1672	387	11	material	material	NOUN
easat-1672	387	12	misstatement	misstatement	NOUN
easat-1672	387	13	10	10	NUM
easat-1672	387	14	.	.	PUNCT
easat-1672	388	1	general	general	ADJ
easat-1672	388	2	responses	response	NOUN
easat-1672	388	3	to	to	ADP
easat-1672	388	4	risks	risk	NOUN
easat-1672	388	5	of	of	ADP
easat-1672	388	6	material	material	NOUN
easat-1672	388	7	misstatement	misstatement	NOUN
easat-1672	388	8	:	:	PUNCT
easat-1672	388	9	design	design	NOUN
easat-1672	388	10	and	and	CCONJ
easat-1672	388	11	implement	implement	VERB
easat-1672	388	12	general	general	ADJ
easat-1672	388	13	responses	response	NOUN
easat-1672	388	14	to	to	PART
easat-1672	388	15	address	address	VERB
easat-1672	388	16	the	the	DET
easat-1672	388	17	risks	risk	NOUN
easat-1672	388	18	of	of	ADP
easat-1672	388	19	material	material	NOUN
easat-1672	388	20	misstatement	misstatement	NOUN
easat-1672	388	21	assessed	assess	VERB
easat-1672	388	22	at	at	ADP
easat-1672	388	23	the	the	DET
easat-1672	388	24	ghg	ghg	PROPN
easat-1672	388	25	inventory	inventory	NOUN
easat-1672	388	26	level	level	NOUN
easat-1672	388	27	.	.	PUNCT
easat-1672	389	1	design	design	NOUN
easat-1672	389	2	and	and	CCONJ
easat-1672	389	3	implement	implement	VERB
easat-1672	389	4	additional	additional	ADJ
easat-1672	389	5	actions	action	NOUN
easat-1672	389	6	that	that	PRON
easat-1672	389	7	respond	respond	VERB
easat-1672	389	8	in	in	ADP
easat-1672	389	9	nature	nature	NOUN
easat-1672	389	10	,	,	PUNCT
easat-1672	389	11	timing	timing	NOUN
easat-1672	389	12	and	and	CCONJ
easat-1672	389	13	extent	extent	NOUN
easat-1672	389	14	to	to	ADP
easat-1672	389	15	the	the	DET
easat-1672	389	16	risks	risk	NOUN
easat-1672	389	17	of	of	ADP
easat-1672	389	18	material	material	NOUN
easat-1672	389	19	misstatement	misstatement	NOUN
easat-1672	389	20	assessed	assess	VERB
easat-1672	389	21	.	.	PUNCT
easat-1672	390	1	11	11	NUM
easat-1672	390	2	.	.	PUNCT
easat-1672	390	3	written	write	VERB
easat-1672	390	4	representations	representation	NOUN
easat-1672	390	5	:	:	PUNCT
easat-1672	390	6	fulfilling	fulfil	VERB
easat-1672	390	7	the	the	DET
easat-1672	390	8	responsibility	responsibility	NOUN
easat-1672	390	9	for	for	ADP
easat-1672	390	10	preparing	prepare	VERB
easat-1672	390	11	the	the	DET
easat-1672	390	12	ghg	ghg	PROPN
easat-1672	390	13	statement	statement	NOUN
easat-1672	390	14	,	,	PUNCT
easat-1672	390	15	including	include	VERB
easat-1672	390	16	comparative	comparative	ADJ
easat-1672	390	17	information	information	NOUN
easat-1672	390	18	where	where	SCONJ
easat-1672	390	19	appropriate	appropriate	ADJ
easat-1672	390	20	,	,	PUNCT
easat-1672	390	21	in	in	ADP
easat-1672	390	22	accordance	accordance	NOUN
easat-1672	390	23	with	with	ADP
easat-1672	390	24	the	the	DET
easat-1672	390	25	applicable	applicable	ADJ
easat-1672	390	26	criteria	criterion	NOUN
easat-1672	390	27	,	,	PUNCT
easat-1672	390	28	as	as	SCONJ
easat-1672	390	29	set	set	VERB
easat-1672	390	30	out	out	ADP
easat-1672	390	31	in	in	ADP
easat-1672	390	32	the	the	DET
easat-1672	390	33	terms	term	NOUN
easat-1672	390	34	of	of	ADP
easat-1672	390	35	engagement	engagement	NOUN
easat-1672	390	36	.	.	PUNCT
easat-1672	391	1	providing	provide	VERB
easat-1672	391	2	the	the	DET
easat-1672	391	3	auditor	auditor	NOUN
easat-1672	391	4	with	with	ADP
easat-1672	391	5	all	all	DET
easat-1672	391	6	relevant	relevant	ADJ
easat-1672	391	7	information	information	NOUN
easat-1672	391	8	and	and	CCONJ
easat-1672	391	9	allowing	allow	VERB
easat-1672	391	10	access	access	NOUN
easat-1672	391	11	as	as	SCONJ
easat-1672	391	12	agreed	agree	VERB
easat-1672	391	13	in	in	ADP
easat-1672	391	14	the	the	DET
easat-1672	391	15	terms	term	NOUN
easat-1672	391	16	of	of	ADP
easat-1672	391	17	engagement	engagement	NOUN
easat-1672	391	18	and	and	CCONJ
easat-1672	391	19	explaining	explain	VERB
easat-1672	391	20	all	all	DET
easat-1672	391	21	relevant	relevant	ADJ
easat-1672	391	22	matters	matter	NOUN
easat-1672	391	23	in	in	ADP
easat-1672	391	24	the	the	DET
easat-1672	391	25	ghg	ghg	PROPN
easat-1672	391	26	statement	statement	NOUN
easat-1672	391	27	;	;	PUNCT
easat-1672	391	28	the	the	DET
easat-1672	391	29	effects	effect	NOUN
easat-1672	391	30	of	of	ADP
easat-1672	391	31	uncorrected	uncorrected	ADJ
easat-1672	391	32	misstatements	misstatement	NOUN
easat-1672	391	33	are	be	AUX
easat-1672	391	34	not	not	PART
easat-1672	391	35	material	material	ADJ
easat-1672	391	36	,	,	PUNCT
easat-1672	391	37	individually	individually	ADV
easat-1672	391	38	or	or	CCONJ
easat-1672	391	39	in	in	ADP
easat-1672	391	40	aggregate	aggregate	ADJ
easat-1672	391	41	,	,	PUNCT
easat-1672	391	42	to	to	ADP
easat-1672	391	43	the	the	DET
easat-1672	391	44	ghg	ghg	PROPN
easat-1672	391	45	statement	statement	NOUN
easat-1672	391	46	.	.	PUNCT
easat-1672	392	1	significant	significant	ADJ
easat-1672	392	2	assumptions	assumption	NOUN
easat-1672	392	3	used	use	VERB
easat-1672	392	4	in	in	ADP
easat-1672	392	5	preparing	prepare	VERB
easat-1672	392	6	the	the	DET
easat-1672	392	7	estimates	estimate	NOUN
easat-1672	392	8	are	be	AUX
easat-1672	392	9	reasonable	reasonable	ADJ
easat-1672	392	10	informing	inform	VERB
easat-1672	392	11	the	the	DET
easat-1672	392	12	auditor	auditor	NOUN
easat-1672	392	13	of	of	ADP
easat-1672	392	14	all	all	DET
easat-1672	392	15	deficiencies	deficiency	NOUN
easat-1672	392	16	in	in	ADP
easat-1672	392	17	internal	internal	ADJ
easat-1672	392	18	control	control	NOUN
easat-1672	392	19	that	that	PRON
easat-1672	392	20	they	they	PRON
easat-1672	392	21	know	know	VERB
easat-1672	392	22	of	of	ADP
easat-1672	392	23	that	that	PRON
easat-1672	392	24	are	be	AUX
easat-1672	392	25	relevant	relevant	ADJ
easat-1672	392	26	to	to	ADP
easat-1672	392	27	the	the	DET
easat-1672	392	28	engagement	engagement	NOUN
easat-1672	392	29	and	and	CCONJ
easat-1672	392	30	are	be	AUX
easat-1672	392	31	not	not	PART
easat-1672	392	32	clearly	clearly	ADV
easat-1672	392	33	insignificant	insignificant	ADJ
easat-1672	392	34	.	.	PUNCT
easat-1672	393	1	disclosing	disclose	VERB
easat-1672	393	2	to	to	ADP
easat-1672	393	3	the	the	DET
easat-1672	393	4	auditor	auditor	NOUN
easat-1672	393	5	their	their	PRON
easat-1672	393	6	knowledge	knowledge	NOUN
easat-1672	393	7	of	of	ADP
easat-1672	393	8	any	any	DET
easat-1672	393	9	actual	actual	ADJ
easat-1672	393	10	,	,	PUNCT
easat-1672	393	11	suspected	suspect	VERB
easat-1672	393	12	or	or	CCONJ
easat-1672	393	13	alleged	alleged	ADJ
easat-1672	393	14	fraud	fraud	NOUN
easat-1672	393	15	or	or	CCONJ
easat-1672	393	16	non	non	ADJ
easat-1672	393	17	-	-	NOUN
easat-1672	393	18	compliance	compliance	NOUN
easat-1672	393	19	with	with	ADP
easat-1672	393	20	laws	law	NOUN
easat-1672	393	21	or	or	CCONJ
easat-1672	393	22	regulations	regulation	NOUN
easat-1672	393	23	.	.	PUNCT
easat-1672	394	1	the	the	DET
easat-1672	394	2	date	date	NOUN
easat-1672	394	3	of	of	ADP
easat-1672	394	4	written	write	VERB
easat-1672	394	5	representations	representation	NOUN
easat-1672	394	6	shall	shall	AUX
easat-1672	394	7	be	be	AUX
easat-1672	394	8	as	as	ADV
easat-1672	394	9	close	close	ADJ
easat-1672	394	10	as	as	ADP
easat-1672	394	11	possible	possible	ADJ
easat-1672	394	12	to	to	ADP
easat-1672	394	13	the	the	DET
easat-1672	394	14	date	date	NOUN
easat-1672	394	15	of	of	ADP
easat-1672	394	16	the	the	DET
easat-1672	394	17	assurance	assurance	NOUN
easat-1672	394	18	report	report	NOUN
easat-1672	394	19	,	,	PUNCT
easat-1672	394	20	but	but	CCONJ
easat-1672	394	21	472	472	NUM
easat-1672	394	22	edelweiss	edelweiss	PROPN
easat-1672	394	23	applied	apply	VERB
easat-1672	394	24	science	science	NOUN
easat-1672	394	25	and	and	CCONJ
easat-1672	394	26	technology	technology	NOUN
easat-1672	394	27	issn	issn	PROPN
easat-1672	394	28	:	:	PUNCT
easat-1672	394	29	2576	2576	NUM
easat-1672	394	30	-	-	SYM
easat-1672	394	31	8484	8484	NUM
easat-1672	394	32	vol	vol	NOUN
easat-1672	394	33	.	.	PROPN
easat-1672	394	34	8	8	NUM
easat-1672	394	35	,	,	PUNCT
easat-1672	394	36	no	no	INTJ
easat-1672	394	37	.	.	NOUN
easat-1672	395	1	3	3	NUM
easat-1672	395	2	:	:	SYM
easat-1672	395	3	446	446	NUM
easat-1672	395	4	-	-	SYM
easat-1672	395	5	475	475	NUM
easat-1672	395	6	,	,	PUNCT
easat-1672	395	7	2024	2024	NUM
easat-1672	395	8	doi	doi	NOUN
easat-1672	395	9	:	:	PUNCT
easat-1672	395	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	395	11	©	©	NOUN
easat-1672	395	12	2024	2024	NUM
easat-1672	395	13	by	by	ADP
easat-1672	395	14	the	the	DET
easat-1672	395	15	authors	author	NOUN
easat-1672	395	16	;	;	PUNCT
easat-1672	395	17	licensee	licensee	PROPN
easat-1672	395	18	learning	learning	NOUN
easat-1672	395	19	gate	gate	NOUN
easat-1672	395	20	no	no	ADV
easat-1672	395	21	later	later	ADV
easat-1672	395	22	than	than	ADP
easat-1672	395	23	that	that	DET
easat-1672	395	24	date	date	NOUN
easat-1672	395	25	.	.	PUNCT
easat-1672	396	1	refraining	refrain	VERB
easat-1672	396	2	from	from	ADP
easat-1672	396	3	expressing	express	VERB
easat-1672	396	4	a	a	DET
easat-1672	396	5	conclusion	conclusion	NOUN
easat-1672	396	6	on	on	ADP
easat-1672	396	7	the	the	DET
easat-1672	396	8	ghg	ghg	PROPN
easat-1672	396	9	statement	statement	NOUN
easat-1672	396	10	or	or	CCONJ
easat-1672	396	11	withdrawing	withdraw	VERB
easat-1672	396	12	from	from	ADP
easat-1672	396	13	the	the	DET
easat-1672	396	14	engagement	engagement	NOUN
easat-1672	396	15	,	,	PUNCT
easat-1672	396	16	when	when	SCONJ
easat-1672	396	17	withdrawal	withdrawal	NOUN
easat-1672	396	18	is	be	AUX
easat-1672	396	19	possible	possible	ADJ
easat-1672	396	20	under	under	ADP
easat-1672	396	21	applicable	applicable	ADJ
easat-1672	396	22	laws	law	NOUN
easat-1672	396	23	or	or	CCONJ
easat-1672	396	24	regulations	regulation	NOUN
easat-1672	396	25	.	.	PUNCT
easat-1672	397	1	12	12	NUM
easat-1672	397	2	.	.	PUNCT
easat-1672	397	3	subsequent	subsequent	ADJ
easat-1672	397	4	events	event	NOUN
easat-1672	397	5	:	:	PUNCT
easat-1672	397	6	consider	consider	VERB
easat-1672	397	7	whether	whether	SCONJ
easat-1672	397	8	events	event	NOUN
easat-1672	397	9	occurring	occur	VERB
easat-1672	397	10	between	between	ADP
easat-1672	397	11	the	the	DET
easat-1672	397	12	date	date	NOUN
easat-1672	397	13	of	of	ADP
easat-1672	397	14	the	the	DET
easat-1672	397	15	ghg	ghg	PROPN
easat-1672	397	16	statement	statement	NOUN
easat-1672	397	17	and	and	CCONJ
easat-1672	397	18	the	the	DET
easat-1672	397	19	date	date	NOUN
easat-1672	397	20	of	of	ADP
easat-1672	397	21	the	the	DET
easat-1672	397	22	assurance	assurance	NOUN
easat-1672	397	23	report	report	NOUN
easat-1672	397	24	require	require	VERB
easat-1672	397	25	an	an	DET
easat-1672	397	26	adjustment	adjustment	NOUN
easat-1672	397	27	or	or	CCONJ
easat-1672	397	28	disclosure	disclosure	NOUN
easat-1672	397	29	in	in	ADP
easat-1672	397	30	the	the	DET
easat-1672	397	31	ghg	ghg	PROPN
easat-1672	397	32	statement	statement	NOUN
easat-1672	397	33	.	.	PUNCT
easat-1672	398	1	respond	respond	VERB
easat-1672	398	2	appropriately	appropriately	ADV
easat-1672	398	3	to	to	ADP
easat-1672	398	4	facts	fact	NOUN
easat-1672	398	5	that	that	PRON
easat-1672	398	6	become	become	VERB
easat-1672	398	7	known	known	ADJ
easat-1672	398	8	to	to	ADP
easat-1672	398	9	the	the	DET
easat-1672	398	10	auditor	auditor	NOUN
easat-1672	398	11	after	after	ADP
easat-1672	398	12	the	the	DET
easat-1672	398	13	date	date	NOUN
easat-1672	398	14	of	of	ADP
easat-1672	398	15	the	the	DET
easat-1672	398	16	assurance	assurance	NOUN
easat-1672	398	17	report	report	NOUN
easat-1672	398	18	.	.	PUNCT
easat-1672	399	1	13	13	NUM
easat-1672	399	2	.	.	X
easat-1672	399	3	comparative	comparative	ADJ
easat-1672	399	4	information	information	NOUN
easat-1672	399	5	:	:	PUNCT
easat-1672	399	6	present	present	ADJ
easat-1672	399	7	comparative	comparative	ADJ
easat-1672	399	8	information	information	NOUN
easat-1672	399	9	with	with	ADP
easat-1672	399	10	current	current	ADJ
easat-1672	399	11	emissions	emission	NOUN
easat-1672	399	12	information	information	NOUN
easat-1672	399	13	and	and	CCONJ
easat-1672	399	14	cover	cover	VERB
easat-1672	399	15	some	some	PRON
easat-1672	399	16	or	or	CCONJ
easat-1672	399	17	all	all	PRON
easat-1672	399	18	of	of	ADP
easat-1672	399	19	that	that	DET
easat-1672	399	20	comparative	comparative	ADJ
easat-1672	399	21	information	information	NOUN
easat-1672	399	22	in	in	ADP
easat-1672	399	23	the	the	DET
easat-1672	399	24	auditor	auditor	NOUN
easat-1672	399	25	’s	’s	PART
easat-1672	399	26	conclusion	conclusion	NOUN
easat-1672	399	27	.	.	PUNCT
easat-1672	400	1	ensure	ensure	VERB
easat-1672	400	2	that	that	SCONJ
easat-1672	400	3	the	the	DET
easat-1672	400	4	comparative	comparative	ADJ
easat-1672	400	5	information	information	NOUN
easat-1672	400	6	is	be	AUX
easat-1672	400	7	consistent	consistent	ADJ
easat-1672	400	8	with	with	ADP
easat-1672	400	9	the	the	DET
easat-1672	400	10	quantities	quantity	NOUN
easat-1672	400	11	and	and	CCONJ
easat-1672	400	12	other	other	ADJ
easat-1672	400	13	disclosures	disclosure	NOUN
easat-1672	400	14	presented	present	VERB
easat-1672	400	15	in	in	ADP
easat-1672	400	16	the	the	DET
easat-1672	400	17	previous	previous	ADJ
easat-1672	400	18	period	period	NOUN
easat-1672	400	19	,	,	PUNCT
easat-1672	400	20	or	or	CCONJ
easat-1672	400	21	where	where	SCONJ
easat-1672	400	22	appropriate	appropriate	ADJ
easat-1672	400	23	,	,	PUNCT
easat-1672	400	24	has	have	AUX
easat-1672	400	25	been	be	AUX
easat-1672	400	26	properly	properly	ADV
easat-1672	400	27	restated	restate	VERB
easat-1672	400	28	and	and	CCONJ
easat-1672	400	29	the	the	DET
easat-1672	400	30	restatement	restatement	NOUN
easat-1672	400	31	has	have	AUX
easat-1672	400	32	been	be	AUX
easat-1672	400	33	adequately	adequately	ADV
easat-1672	400	34	disclosed	disclose	VERB
easat-1672	400	35	.	.	PUNCT
easat-1672	401	1	ensure	ensure	VERB
easat-1672	401	2	that	that	SCONJ
easat-1672	401	3	the	the	DET
easat-1672	401	4	policies	policy	NOUN
easat-1672	401	5	for	for	ADP
easat-1672	401	6	measuring	measure	VERB
easat-1672	401	7	the	the	DET
easat-1672	401	8	quantities	quantity	NOUN
easat-1672	401	9	reflected	reflect	VERB
easat-1672	401	10	in	in	ADP
easat-1672	401	11	the	the	DET
easat-1672	401	12	comparative	comparative	ADJ
easat-1672	401	13	information	information	NOUN
easat-1672	401	14	are	be	AUX
easat-1672	401	15	consistent	consistent	ADJ
easat-1672	401	16	with	with	ADP
easat-1672	401	17	those	those	PRON
easat-1672	401	18	applied	apply	VERB
easat-1672	401	19	in	in	ADP
easat-1672	401	20	the	the	DET
easat-1672	401	21	current	current	ADJ
easat-1672	401	22	period	period	NOUN
easat-1672	401	23	.	.	PUNCT
easat-1672	402	1	ensure	ensure	VERB
easat-1672	402	2	that	that	SCONJ
easat-1672	402	3	the	the	DET
easat-1672	402	4	matter	matter	NOUN
easat-1672	402	5	is	be	AUX
easat-1672	402	6	discussed	discuss	VERB
easat-1672	402	7	with	with	ADP
easat-1672	402	8	persons	person	NOUN
easat-1672	402	9	with	with	ADP
easat-1672	402	10	appropriate	appropriate	ADJ
easat-1672	402	11	responsibilities	responsibility	NOUN
easat-1672	402	12	and	and	CCONJ
easat-1672	402	13	knowledge	knowledge	NOUN
easat-1672	402	14	of	of	ADP
easat-1672	402	15	the	the	DET
easat-1672	402	16	relevant	relevant	ADJ
easat-1672	402	17	matters	matter	NOUN
easat-1672	402	18	within	within	ADP
easat-1672	402	19	the	the	DET
easat-1672	402	20	entity	entity	NOUN
easat-1672	402	21	and	and	CCONJ
easat-1672	402	22	that	that	SCONJ
easat-1672	402	23	appropriate	appropriate	ADJ
easat-1672	402	24	procedures	procedure	NOUN
easat-1672	402	25	are	be	AUX
easat-1672	402	26	implemented	implement	VERB
easat-1672	402	27	in	in	ADP
easat-1672	402	28	the	the	DET
easat-1672	402	29	circumstances	circumstance	NOUN
easat-1672	402	30	consider	consider	VERB
easat-1672	402	31	the	the	DET
easat-1672	402	32	impact	impact	NOUN
easat-1672	402	33	of	of	ADP
easat-1672	402	34	this	this	PRON
easat-1672	402	35	on	on	ADP
easat-1672	402	36	the	the	DET
easat-1672	402	37	assurance	assurance	NOUN
easat-1672	402	38	report	report	NOUN
easat-1672	402	39	14	14	NUM
easat-1672	402	40	.	.	PUNCT
easat-1672	403	1	documentation	documentation	NOUN
easat-1672	403	2	:	:	PUNCT
easat-1672	403	3	document	document	NOUN
easat-1672	403	4	the	the	DET
easat-1672	403	5	distinguishing	distinguish	VERB
easat-1672	403	6	characteristics	characteristic	NOUN
easat-1672	403	7	of	of	ADP
easat-1672	403	8	the	the	DET
easat-1672	403	9	items	item	NOUN
easat-1672	403	10	or	or	CCONJ
easat-1672	403	11	special	special	ADJ
easat-1672	403	12	matters	matter	NOUN
easat-1672	403	13	tested	test	VERB
easat-1672	403	14	.	.	PUNCT
easat-1672	404	1	document	document	NOUN
easat-1672	404	2	who	who	PRON
easat-1672	404	3	performed	perform	VERB
easat-1672	404	4	the	the	DET
easat-1672	404	5	engagement	engagement	NOUN
easat-1672	404	6	work	work	NOUN
easat-1672	404	7	and	and	CCONJ
easat-1672	404	8	the	the	DET
easat-1672	404	9	date	date	NOUN
easat-1672	404	10	on	on	ADP
easat-1672	404	11	which	which	PRON
easat-1672	404	12	this	this	DET
easat-1672	404	13	work	work	NOUN
easat-1672	404	14	was	be	AUX
easat-1672	404	15	completed	complete	VERB
easat-1672	404	16	.	.	PUNCT
easat-1672	405	1	document	document	NOUN
easat-1672	405	2	who	who	PRON
easat-1672	405	3	examined	examine	VERB
easat-1672	405	4	the	the	DET
easat-1672	405	5	engagement	engagement	NOUN
easat-1672	405	6	work	work	NOUN
easat-1672	405	7	performed	perform	VERB
easat-1672	405	8	,	,	PUNCT
easat-1672	405	9	and	and	CCONJ
easat-1672	405	10	the	the	DET
easat-1672	405	11	date	date	NOUN
easat-1672	405	12	and	and	CCONJ
easat-1672	405	13	extent	extent	NOUN
easat-1672	405	14	of	of	ADP
easat-1672	405	15	this	this	DET
easat-1672	405	16	examination	examination	NOUN
easat-1672	405	17	document	document	NOUN
easat-1672	405	18	the	the	DET
easat-1672	405	19	discussions	discussion	NOUN
easat-1672	405	20	that	that	PRON
easat-1672	405	21	addressed	address	VERB
easat-1672	405	22	the	the	DET
easat-1672	405	23	important	important	ADJ
easat-1672	405	24	matters	matter	NOUN
easat-1672	405	25	with	with	ADP
easat-1672	405	26	the	the	DET
easat-1672	405	27	facility	facility	NOUN
easat-1672	405	28	and	and	CCONJ
easat-1672	405	29	others	other	NOUN
easat-1672	405	30	,	,	PUNCT
easat-1672	405	31	including	include	VERB
easat-1672	405	32	the	the	DET
easat-1672	405	33	nature	nature	NOUN
easat-1672	405	34	of	of	ADP
easat-1672	405	35	the	the	DET
easat-1672	405	36	important	important	ADJ
easat-1672	405	37	matters	matter	NOUN
easat-1672	405	38	discussed	discuss	VERB
easat-1672	405	39	,	,	PUNCT
easat-1672	405	40	the	the	DET
easat-1672	405	41	timing	timing	NOUN
easat-1672	405	42	of	of	ADP
easat-1672	405	43	these	these	DET
easat-1672	405	44	discussions	discussion	NOUN
easat-1672	405	45	,	,	PUNCT
easat-1672	405	46	and	and	CCONJ
easat-1672	405	47	the	the	DET
easat-1672	405	48	parties	party	NOUN
easat-1672	405	49	to	to	ADP
easat-1672	405	50	the	the	DET
easat-1672	405	51	discussion	discussion	NOUN
easat-1672	405	52	.	.	PUNCT
easat-1672	406	1	15	15	X
easat-1672	406	2	.	.	PUNCT
easat-1672	406	3	quality	quality	NOUN
easat-1672	406	4	management	management	NOUN
easat-1672	406	5	:	:	PUNCT
easat-1672	406	6	managing	manage	VERB
easat-1672	406	7	issues	issue	NOUN
easat-1672	406	8	identified	identify	VERB
easat-1672	406	9	in	in	ADP
easat-1672	406	10	relation	relation	NOUN
easat-1672	406	11	to	to	ADP
easat-1672	406	12	compliance	compliance	NOUN
easat-1672	406	13	with	with	ADP
easat-1672	406	14	relevant	relevant	ADJ
easat-1672	406	15	behavioural	behavioural	ADJ
easat-1672	406	16	requirements	requirement	NOUN
easat-1672	406	17	and	and	CCONJ
easat-1672	406	18	how	how	SCONJ
easat-1672	406	19	they	they	PRON
easat-1672	406	20	were	be	AUX
easat-1672	406	21	resolved	resolve	VERB
easat-1672	406	22	.	.	PUNCT
easat-1672	407	1	managing	manage	VERB
easat-1672	407	2	conclusions	conclusion	NOUN
easat-1672	407	3	regarding	regard	VERB
easat-1672	407	4	compliance	compliance	NOUN
easat-1672	407	5	with	with	ADP
easat-1672	407	6	the	the	DET
easat-1672	407	7	independence	independence	NOUN
easat-1672	407	8	requirements	requirement	NOUN
easat-1672	407	9	applicable	applicable	ADJ
easat-1672	407	10	to	to	ADP
easat-1672	407	11	the	the	DET
easat-1672	407	12	engagement	engagement	NOUN
easat-1672	407	13	,	,	PUNCT
easat-1672	407	14	and	and	CCONJ
easat-1672	407	15	any	any	DET
easat-1672	407	16	relevant	relevant	ADJ
easat-1672	407	17	discussions	discussion	NOUN
easat-1672	407	18	with	with	ADP
easat-1672	407	19	the	the	DET
easat-1672	407	20	firm	firm	NOUN
easat-1672	407	21	to	to	PART
easat-1672	407	22	support	support	VERB
easat-1672	407	23	those	those	DET
easat-1672	407	24	conclusions	conclusion	NOUN
easat-1672	407	25	.	.	PUNCT
easat-1672	408	1	managing	manage	VERB
easat-1672	408	2	conclusions	conclusion	NOUN
easat-1672	408	3	reached	reach	VERB
easat-1672	408	4	regarding	regard	VERB
easat-1672	408	5	the	the	DET
easat-1672	408	6	acceptance	acceptance	NOUN
easat-1672	408	7	and	and	CCONJ
easat-1672	408	8	continuation	continuation	NOUN
easat-1672	408	9	of	of	ADP
easat-1672	408	10	client	client	NOUN
easat-1672	408	11	relationships	relationship	NOUN
easat-1672	408	12	and	and	CCONJ
easat-1672	408	13	assurance	assurance	NOUN
easat-1672	408	14	engagements	engagement	NOUN
easat-1672	408	15	.	.	PUNCT
easat-1672	409	1	managing	manage	VERB
easat-1672	409	2	the	the	DET
easat-1672	409	3	nature	nature	NOUN
easat-1672	409	4	and	and	CCONJ
easat-1672	409	5	scope	scope	NOUN
easat-1672	409	6	of	of	ADP
easat-1672	409	7	consultations	consultation	NOUN
easat-1672	409	8	undertaken	undertake	VERB
easat-1672	409	9	during	during	ADP
easat-1672	409	10	the	the	DET
easat-1672	409	11	course	course	NOUN
easat-1672	409	12	of	of	ADP
easat-1672	409	13	the	the	DET
easat-1672	409	14	engagement	engagement	NOUN
easat-1672	409	15	,	,	PUNCT
easat-1672	409	16	and	and	CCONJ
easat-1672	409	17	the	the	DET
easat-1672	409	18	conclusions	conclusion	NOUN
easat-1672	409	19	resulting	result	VERB
easat-1672	409	20	from	from	ADP
easat-1672	409	21	them	they	PRON
easat-1672	409	22	.	.	PUNCT
easat-1672	410	1	16	16	NUM
easat-1672	410	2	.	.	PUNCT
easat-1672	411	1	integrated	integrate	VERB
easat-1672	411	2	conclusion	conclusion	NOUN
easat-1672	411	3	:	:	PUNCT
easat-1672	411	4	based	base	VERB
easat-1672	411	5	on	on	ADP
easat-1672	411	6	the	the	DET
easat-1672	411	7	procedures	procedure	NOUN
easat-1672	411	8	carried	carry	VERB
easat-1672	411	9	out	out	ADP
easat-1672	411	10	by	by	ADP
easat-1672	411	11	the	the	DET
easat-1672	411	12	accountant	accountant	NOUN
easat-1672	411	13	,	,	PUNCT
easat-1672	411	14	he	he	PRON
easat-1672	411	15	reached	reach	VERB
easat-1672	411	16	several	several	ADJ
easat-1672	411	17	conclusions	conclusion	NOUN
easat-1672	411	18	,	,	PUNCT
easat-1672	411	19	which	which	PRON
easat-1672	411	20	are	be	AUX
easat-1672	411	21	:	:	PUNCT
easat-1672	411	22	1	1	X
easat-1672	411	23	.	.	X
easat-1672	412	1	we	we	PRON
easat-1672	412	2	carried	carry	VERB
easat-1672	412	3	out	out	ADP
easat-1672	412	4	a	a	DET
easat-1672	412	5	reasonable	reasonable	ADJ
easat-1672	412	6	assurance	assurance	NOUN
easat-1672	412	7	engagement	engagement	NOUN
easat-1672	412	8	for	for	ADP
easat-1672	412	9	the	the	DET
easat-1672	412	10	attached	attach	VERB
easat-1672	412	11	greenhouse	greenhouse	NOUN
easat-1672	412	12	gas	gas	NOUN
easat-1672	412	13	statement	statement	NOUN
easat-1672	412	14	for	for	ADP
easat-1672	412	15	the	the	DET
easat-1672	412	16	shuaiba	shuaiba	ADJ
easat-1672	412	17	refinery	refinery	NOUN
easat-1672	412	18	for	for	ADP
easat-1672	412	19	the	the	DET
easat-1672	412	20	year	year	NOUN
easat-1672	412	21	ending	end	VERB
easat-1672	412	22	december	december	PROPN
easat-1672	412	23	31	31	NUM
easat-1672	412	24	,	,	PUNCT
easat-1672	412	25	2023	2023	NUM
easat-1672	412	26	,	,	PUNCT
easat-1672	412	27	which	which	PRON
easat-1672	412	28	consists	consist	VERB
easat-1672	412	29	of	of	ADP
easat-1672	412	30	the	the	DET
easat-1672	412	31	emissions	emission	NOUN
easat-1672	412	32	inventory	inventory	NOUN
easat-1672	412	33	and	and	CCONJ
easat-1672	412	34	explanatory	explanatory	ADJ
easat-1672	412	35	notes	note	NOUN
easat-1672	412	36	on	on	ADP
easat-1672	412	37	the	the	DET
easat-1672	412	38	pages	page	NOUN
easat-1672	412	39	referred	refer	VERB
easat-1672	412	40	to	to	ADP
easat-1672	412	41	in	in	ADP
easat-1672	412	42	the	the	DET
easat-1672	412	43	statements	statement	NOUN
easat-1672	412	44	.	.	PUNCT
easat-1672	413	1	this	this	DET
easat-1672	413	2	engagement	engagement	NOUN
easat-1672	413	3	was	be	AUX
easat-1672	413	4	carried	carry	VERB
easat-1672	413	5	out	out	ADP
easat-1672	413	6	by	by	ADP
easat-1672	413	7	a	a	DET
easat-1672	413	8	multidisciplinary	multidisciplinary	ADJ
easat-1672	413	9	team	team	NOUN
easat-1672	413	10	that	that	PRON
easat-1672	413	11	includes	include	VERB
easat-1672	413	12	chartered	chartered	ADJ
easat-1672	413	13	accountants	accountant	NOUN
easat-1672	413	14	,	,	PUNCT
easat-1672	413	15	headed	head	VERB
easat-1672	413	16	by	by	ADP
easat-1672	413	17	accountant	accountant	PROPN
easat-1672	413	18	safa	safa	PROPN
easat-1672	413	19	ali	ali	PROPN
easat-1672	413	20	rashid	rashid	PROPN
easat-1672	413	21	in	in	ADP
easat-1672	413	22	the	the	DET
easat-1672	413	23	field	field	NOUN
easat-1672	413	24	of	of	ADP
easat-1672	413	25	assurance	assurance	NOUN
easat-1672	413	26	,	,	PUNCT
easat-1672	413	27	engineers	engineer	NOUN
easat-1672	413	28	and	and	CCONJ
easat-1672	413	29	environmental	environmental	ADJ
easat-1672	413	30	scientists	scientist	NOUN
easat-1672	413	31	.	.	PUNCT
easat-1672	414	1	2	2	X
easat-1672	414	2	.	.	X
easat-1672	414	3	the	the	DET
easat-1672	414	4	reliability	reliability	NOUN
easat-1672	414	5	of	of	ADP
easat-1672	414	6	the	the	DET
easat-1672	414	7	data	datum	NOUN
easat-1672	414	8	provided	provide	VERB
easat-1672	414	9	by	by	ADP
easat-1672	414	10	the	the	DET
easat-1672	414	11	refinery	refinery	NOUN
easat-1672	414	12	has	have	AUX
easat-1672	414	13	been	be	AUX
easat-1672	414	14	verified	verify	VERB
easat-1672	414	15	,	,	PUNCT
easat-1672	414	16	with	with	ADP
easat-1672	414	17	accuracy	accuracy	NOUN
easat-1672	414	18	and	and	CCONJ
easat-1672	414	19	correctness	correctness	NOUN
easat-1672	414	20	in	in	ADP
easat-1672	414	21	numbers	number	NOUN
easat-1672	414	22	and	and	CCONJ
easat-1672	414	23	figures	figure	NOUN
easat-1672	414	24	,	,	PUNCT
easat-1672	414	25	and	and	CCONJ
easat-1672	414	26	in	in	ADP
easat-1672	414	27	line	line	NOUN
easat-1672	414	28	with	with	ADP
easat-1672	414	29	the	the	DET
easat-1672	414	30	nature	nature	NOUN
easat-1672	414	31	of	of	ADP
easat-1672	414	32	the	the	DET
easat-1672	414	33	thermal	thermal	ADJ
easat-1672	414	34	emissions	emission	NOUN
easat-1672	414	35	issued	issue	VERB
easat-1672	414	36	for	for	ADP
easat-1672	414	37	the	the	DET
easat-1672	414	38	year	year	NOUN
easat-1672	414	39	2023	2023	NUM
easat-1672	414	40	.	.	PUNCT
easat-1672	415	1	473	473	NUM
easat-1672	415	2	edelweiss	edelweiss	PROPN
easat-1672	415	3	applied	apply	VERB
easat-1672	415	4	science	science	NOUN
easat-1672	415	5	and	and	CCONJ
easat-1672	415	6	technology	technology	NOUN
easat-1672	415	7	issn	issn	PROPN
easat-1672	415	8	:	:	PUNCT
easat-1672	415	9	2576	2576	NUM
easat-1672	415	10	-	-	SYM
easat-1672	415	11	8484	8484	NUM
easat-1672	415	12	vol	vol	NOUN
easat-1672	415	13	.	.	PROPN
easat-1672	415	14	8	8	NUM
easat-1672	415	15	,	,	PUNCT
easat-1672	415	16	no	no	INTJ
easat-1672	415	17	.	.	NOUN
easat-1672	416	1	3	3	NUM
easat-1672	416	2	:	:	SYM
easat-1672	416	3	446	446	NUM
easat-1672	416	4	-	-	SYM
easat-1672	416	5	475	475	NUM
easat-1672	416	6	,	,	PUNCT
easat-1672	416	7	2024	2024	NUM
easat-1672	416	8	doi	doi	NOUN
easat-1672	416	9	:	:	PUNCT
easat-1672	416	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	416	11	©	©	NOUN
easat-1672	416	12	2024	2024	NUM
easat-1672	416	13	by	by	ADP
easat-1672	416	14	the	the	DET
easat-1672	416	15	authors	author	NOUN
easat-1672	416	16	;	;	PUNCT
easat-1672	416	17	licensee	licensee	PROPN
easat-1672	416	18	learning	learning	NOUN
easat-1672	416	19	gate	gate	NOUN
easat-1672	416	20	3	3	X
easat-1672	416	21	.	.	PUNCT
easat-1672	417	1	it	it	PRON
easat-1672	417	2	has	have	AUX
easat-1672	417	3	been	be	AUX
easat-1672	417	4	verified	verify	VERB
easat-1672	417	5	that	that	SCONJ
easat-1672	417	6	the	the	DET
easat-1672	417	7	dora	dora	PROPN
easat-1672	417	8	refinery	refinery	PROPN
easat-1672	417	9	is	be	AUX
easat-1672	417	10	based	base	VERB
easat-1672	417	11	on	on	ADP
easat-1672	417	12	the	the	DET
easat-1672	417	13	principles	principle	NOUN
easat-1672	417	14	and	and	CCONJ
easat-1672	417	15	applications	application	NOUN
easat-1672	417	16	of	of	ADP
easat-1672	417	17	the	the	DET
easat-1672	417	18	international	international	ADJ
easat-1672	417	19	auditing	auditing	NOUN
easat-1672	417	20	standard	standard	NOUN
easat-1672	417	21	3410	3410	NUM
easat-1672	417	22	and	and	CCONJ
easat-1672	417	23	its	its	PRON
easat-1672	417	24	global	global	ADJ
easat-1672	417	25	warming	warming	NOUN
easat-1672	417	26	standards	standard	NOUN
easat-1672	417	27	.	.	PUNCT
easat-1672	418	1	4	4	X
easat-1672	418	2	.	.	X
easat-1672	418	3	it	it	PRON
easat-1672	418	4	has	have	AUX
easat-1672	418	5	been	be	AUX
easat-1672	418	6	confirmed	confirm	VERB
easat-1672	418	7	that	that	SCONJ
easat-1672	418	8	there	there	PRON
easat-1672	418	9	is	be	VERB
easat-1672	418	10	a	a	DET
easat-1672	418	11	reduction	reduction	NOUN
easat-1672	418	12	in	in	ADP
easat-1672	418	13	the	the	DET
easat-1672	418	14	refinery	refinery	NOUN
easat-1672	418	15	's	's	PART
easat-1672	418	16	thermal	thermal	ADJ
easat-1672	418	17	emissions	emission	NOUN
easat-1672	418	18	,	,	PUNCT
easat-1672	418	19	which	which	PRON
easat-1672	418	20	indicates	indicate	VERB
easat-1672	418	21	an	an	DET
easat-1672	418	22	indication	indication	NOUN
easat-1672	418	23	of	of	ADP
easat-1672	418	24	an	an	DET
easat-1672	418	25	administrative	administrative	ADJ
easat-1672	418	26	and	and	CCONJ
easat-1672	418	27	technical	technical	ADJ
easat-1672	418	28	desire	desire	NOUN
easat-1672	418	29	in	in	ADP
easat-1672	418	30	the	the	DET
easat-1672	418	31	refinery	refinery	NOUN
easat-1672	418	32	to	to	PART
easat-1672	418	33	reduce	reduce	VERB
easat-1672	418	34	emissions	emission	NOUN
easat-1672	418	35	rates	rate	NOUN
easat-1672	418	36	to	to	PART
easat-1672	418	37	comply	comply	VERB
easat-1672	418	38	with	with	ADP
easat-1672	418	39	international	international	ADJ
easat-1672	418	40	audit	audit	NOUN
easat-1672	418	41	procedures	procedure	NOUN
easat-1672	418	42	on	on	ADP
easat-1672	418	43	global	global	ADJ
easat-1672	418	44	warming	warming	NOUN
easat-1672	418	45	.	.	PUNCT
easat-1672	419	1	5	5	X
easat-1672	419	2	.	.	X
easat-1672	419	3	through	through	ADP
easat-1672	419	4	inquiries	inquiry	NOUN
easat-1672	419	5	,	,	PUNCT
easat-1672	419	6	we	we	PRON
easat-1672	419	7	obtained	obtain	VERB
easat-1672	419	8	an	an	DET
easat-1672	419	9	understanding	understanding	NOUN
easat-1672	419	10	of	of	ADP
easat-1672	419	11	the	the	DET
easat-1672	419	12	control	control	NOUN
easat-1672	419	13	environment	environment	NOUN
easat-1672	419	14	at	at	ADP
easat-1672	419	15	shuaiba	shuaiba	ADJ
easat-1672	419	16	refinery	refinery	NOUN
easat-1672	419	17	and	and	CCONJ
easat-1672	419	18	the	the	DET
easat-1672	419	19	information	information	NOUN
easat-1672	419	20	systems	system	NOUN
easat-1672	419	21	related	relate	VERB
easat-1672	419	22	to	to	ADP
easat-1672	419	23	measuring	measure	VERB
easat-1672	419	24	and	and	CCONJ
easat-1672	419	25	reporting	report	VERB
easat-1672	419	26	emissions	emission	NOUN
easat-1672	419	27	,	,	PUNCT
easat-1672	419	28	but	but	CCONJ
easat-1672	419	29	we	we	PRON
easat-1672	419	30	did	do	AUX
easat-1672	419	31	not	not	PART
easat-1672	419	32	evaluate	evaluate	VERB
easat-1672	419	33	the	the	DET
easat-1672	419	34	design	design	NOUN
easat-1672	419	35	of	of	ADP
easat-1672	419	36	specific	specific	ADJ
easat-1672	419	37	control	control	NOUN
easat-1672	419	38	activities	activity	NOUN
easat-1672	419	39	,	,	PUNCT
easat-1672	419	40	obtain	obtain	VERB
easat-1672	419	41	evidence	evidence	NOUN
easat-1672	419	42	about	about	ADP
easat-1672	419	43	their	their	PRON
easat-1672	419	44	implementation	implementation	NOUN
easat-1672	419	45	,	,	PUNCT
easat-1672	419	46	or	or	CCONJ
easat-1672	419	47	test	test	VERB
easat-1672	419	48	their	their	PRON
easat-1672	419	49	operational	operational	ADJ
easat-1672	419	50	effectiveness	effectiveness	NOUN
easat-1672	419	51	.	.	PUNCT
easat-1672	420	1	6	6	X
easat-1672	420	2	.	.	X
easat-1672	420	3	we	we	PRON
easat-1672	420	4	evaluated	evaluate	VERB
easat-1672	420	5	whether	whether	SCONJ
easat-1672	420	6	shuaiba	shuaiba	VERB
easat-1672	420	7	refinery	refinery	NOUN
easat-1672	420	8	’s	’s	PART
easat-1672	420	9	methods	method	NOUN
easat-1672	420	10	for	for	ADP
easat-1672	420	11	making	make	VERB
easat-1672	420	12	estimates	estimate	NOUN
easat-1672	420	13	were	be	AUX
easat-1672	420	14	appropriate	appropriate	ADJ
easat-1672	420	15	and	and	CCONJ
easat-1672	420	16	whether	whether	SCONJ
easat-1672	420	17	those	those	DET
easat-1672	420	18	methods	method	NOUN
easat-1672	420	19	had	have	AUX
easat-1672	420	20	been	be	AUX
easat-1672	420	21	applied	apply	VERB
easat-1672	420	22	consistently	consistently	ADV
easat-1672	420	23	,	,	PUNCT
easat-1672	420	24	but	but	CCONJ
easat-1672	420	25	our	our	PRON
easat-1672	420	26	procedures	procedure	NOUN
easat-1672	420	27	did	do	AUX
easat-1672	420	28	not	not	PART
easat-1672	420	29	include	include	VERB
easat-1672	420	30	testing	test	VERB
easat-1672	420	31	the	the	DET
easat-1672	420	32	data	datum	NOUN
easat-1672	420	33	on	on	ADP
easat-1672	420	34	which	which	PRON
easat-1672	420	35	the	the	DET
easat-1672	420	36	estimates	estimate	NOUN
easat-1672	420	37	were	be	AUX
easat-1672	420	38	based	base	VERB
easat-1672	420	39	or	or	CCONJ
easat-1672	420	40	developing	develop	VERB
easat-1672	420	41	our	our	PRON
easat-1672	420	42	own	own	ADJ
easat-1672	420	43	estimates	estimate	NOUN
easat-1672	420	44	separately	separately	ADV
easat-1672	420	45	to	to	PART
easat-1672	420	46	evaluate	evaluate	VERB
easat-1672	420	47	shuaiba	shuaiba	ADJ
easat-1672	420	48	refinery	refinery	NOUN
easat-1672	420	49	’s	’s	PART
easat-1672	420	50	estimates	estimate	NOUN
easat-1672	420	51	against	against	ADP
easat-1672	420	52	them	they	PRON
easat-1672	420	53	.	.	PUNCT
easat-1672	421	1	7.we	7.we	NUM
easat-1672	421	2	conducted	conduct	VERB
easat-1672	421	3	field	field	NOUN
easat-1672	421	4	visits	visit	NOUN
easat-1672	421	5	to	to	ADP
easat-1672	421	6	three	three	NUM
easat-1672	421	7	sites	site	NOUN
easat-1672	421	8	to	to	PART
easat-1672	421	9	assess	assess	VERB
easat-1672	421	10	the	the	DET
easat-1672	421	11	completeness	completeness	NOUN
easat-1672	421	12	of	of	ADP
easat-1672	421	13	the	the	DET
easat-1672	421	14	emission	emission	NOUN
easat-1672	421	15	sources	source	NOUN
easat-1672	421	16	,	,	PUNCT
easat-1672	421	17	data	datum	NOUN
easat-1672	421	18	collection	collection	NOUN
easat-1672	421	19	methods	method	NOUN
easat-1672	421	20	,	,	PUNCT
easat-1672	421	21	source	source	NOUN
easat-1672	421	22	data	datum	NOUN
easat-1672	421	23	and	and	CCONJ
easat-1672	421	24	relevant	relevant	ADJ
easat-1672	421	25	assumptions	assumption	NOUN
easat-1672	421	26	applied	apply	VERB
easat-1672	421	27	to	to	ADP
easat-1672	421	28	these	these	DET
easat-1672	421	29	sites	site	NOUN
easat-1672	421	30	.	.	PUNCT
easat-1672	422	1	the	the	DET
easat-1672	422	2	sites	site	NOUN
easat-1672	422	3	identified	identify	VERB
easat-1672	422	4	for	for	ADP
easat-1672	422	5	testing	testing	NOUN
easat-1672	422	6	were	be	AUX
easat-1672	422	7	selected	select	VERB
easat-1672	422	8	taking	take	VERB
easat-1672	422	9	into	into	ADP
easat-1672	422	10	account	account	NOUN
easat-1672	422	11	their	their	PRON
easat-1672	422	12	emissions	emission	NOUN
easat-1672	422	13	compared	compare	VERB
easat-1672	422	14	to	to	ADP
easat-1672	422	15	the	the	DET
easat-1672	422	16	total	total	ADJ
easat-1672	422	17	emissions	emission	NOUN
easat-1672	422	18	,	,	PUNCT
easat-1672	422	19	emission	emission	NOUN
easat-1672	422	20	sources	source	NOUN
easat-1672	422	21	and	and	CCONJ
easat-1672	422	22	sites	site	NOUN
easat-1672	422	23	selected	select	VERB
easat-1672	422	24	in	in	ADP
easat-1672	422	25	previous	previous	ADJ
easat-1672	422	26	periods	period	NOUN
easat-1672	422	27	.	.	PUNCT
easat-1672	423	1	date	date	NOUN
easat-1672	423	2	:	:	PUNCT
easat-1672	423	3	2024/16/2	2024/16/2	NUM
easat-1672	423	4	signature	signature	NOUN
easat-1672	423	5	:	:	PUNCT
easat-1672	423	6	auditing	audit	VERB
easat-1672	423	7	company	company	NOUN
easat-1672	423	8	name	name	NOUN
easat-1672	423	9	:	:	PUNCT
easat-1672	423	10	safa	safa	PROPN
easat-1672	423	11	ali	ali	PROPN
easat-1672	423	12	rashid	rashid	PROPN
easat-1672	423	13	company	company	PROPN
easat-1672	423	14	address	address	NOUN
easat-1672	423	15	:	:	PUNCT
easat-1672	423	16	2	2	X
easat-1672	423	17	.	.	X
easat-1672	423	18	conclusion	conclusion	NOUN
easat-1672	423	19	after	after	SCONJ
easat-1672	423	20	the	the	DET
easat-1672	423	21	researcher	researcher	NOUN
easat-1672	423	22	studied	study	VERB
easat-1672	423	23	the	the	DET
easat-1672	423	24	role	role	NOUN
easat-1672	423	25	of	of	ADP
easat-1672	423	26	integrated	integrated	ADJ
easat-1672	423	27	reporting	reporting	NOUN
easat-1672	423	28	on	on	ADP
easat-1672	423	29	global	global	ADJ
easat-1672	423	30	warming	warming	NOUN
easat-1672	423	31	in	in	ADP
easat-1672	423	32	light	light	NOUN
easat-1672	423	33	of	of	ADP
easat-1672	423	34	achieving	achieve	VERB
easat-1672	423	35	the	the	DET
easat-1672	423	36	requirements	requirement	NOUN
easat-1672	423	37	of	of	ADP
easat-1672	423	38	international	international	ADJ
easat-1672	423	39	auditing	auditing	NOUN
easat-1672	423	40	standard	standard	NOUN
easat-1672	423	41	3410	3410	NUM
easat-1672	423	42	and	and	CCONJ
easat-1672	423	43	in	in	ADP
easat-1672	423	44	a	a	DET
easat-1672	423	45	sample	sample	NOUN
easat-1672	423	46	of	of	ADP
easat-1672	423	47	the	the	DET
easat-1672	423	48	local	local	ADJ
easat-1672	423	49	environment	environment	NOUN
easat-1672	423	50	(	(	PUNCT
easat-1672	423	51	dura	dura	NOUN
easat-1672	423	52	and	and	CCONJ
easat-1672	423	53	shuaiba	shuaiba	VERB
easat-1672	423	54	refineries	refinery	NOUN
easat-1672	423	55	)	)	PUNCT
easat-1672	424	1	,	,	PUNCT
easat-1672	424	2	the	the	DET
easat-1672	424	3	researcher	researcher	NOUN
easat-1672	424	4	reached	reach	VERB
easat-1672	424	5	a	a	DET
easat-1672	424	6	set	set	NOUN
easat-1672	424	7	of	of	ADP
easat-1672	424	8	results	result	NOUN
easat-1672	424	9	and	and	CCONJ
easat-1672	424	10	recommendations	recommendation	NOUN
easat-1672	424	11	,	,	PUNCT
easat-1672	424	12	which	which	PRON
easat-1672	424	13	are	be	AUX
easat-1672	424	14	:	:	PUNCT
easat-1672	424	15	in	in	ADP
easat-1672	424	16	light	light	NOUN
easat-1672	424	17	of	of	ADP
easat-1672	424	18	the	the	DET
easat-1672	424	19	theoretical	theoretical	ADJ
easat-1672	424	20	study	study	NOUN
easat-1672	424	21	and	and	CCONJ
easat-1672	424	22	the	the	DET
easat-1672	424	23	applied	apply	VERB
easat-1672	424	24	study	study	NOUN
easat-1672	424	25	of	of	ADP
easat-1672	424	26	the	the	DET
easat-1672	424	27	research	research	NOUN
easat-1672	424	28	,	,	PUNCT
easat-1672	424	29	the	the	DET
easat-1672	424	30	following	follow	VERB
easat-1672	424	31	conclusions	conclusion	NOUN
easat-1672	424	32	were	be	AUX
easat-1672	424	33	reached	reach	VERB
easat-1672	424	34	:	:	PUNCT
easat-1672	424	35	1	1	X
easat-1672	424	36	.	.	X
easat-1672	425	1	the	the	DET
easat-1672	425	2	emergence	emergence	NOUN
easat-1672	425	3	of	of	ADP
easat-1672	425	4	integrated	integrated	ADJ
easat-1672	425	5	reporting	reporting	NOUN
easat-1672	425	6	represents	represent	VERB
easat-1672	425	7	a	a	DET
easat-1672	425	8	qualitative	qualitative	ADJ
easat-1672	425	9	addition	addition	NOUN
easat-1672	425	10	to	to	ADP
easat-1672	425	11	the	the	DET
easat-1672	425	12	services	service	NOUN
easat-1672	425	13	provided	provide	VERB
easat-1672	425	14	by	by	ADP
easat-1672	425	15	the	the	DET
easat-1672	425	16	auditor	auditor	NOUN
easat-1672	425	17	,	,	PUNCT
easat-1672	425	18	as	as	SCONJ
easat-1672	425	19	his	his	PRON
easat-1672	425	20	role	role	NOUN
easat-1672	425	21	has	have	AUX
easat-1672	425	22	changed	change	VERB
easat-1672	425	23	significantly	significantly	ADV
easat-1672	425	24	from	from	ADP
easat-1672	425	25	the	the	DET
easat-1672	425	26	traditional	traditional	ADJ
easat-1672	425	27	services	service	NOUN
easat-1672	425	28	related	relate	VERB
easat-1672	425	29	to	to	ADP
easat-1672	425	30	the	the	DET
easat-1672	425	31	financial	financial	ADJ
easat-1672	425	32	statements	statement	NOUN
easat-1672	425	33	,	,	PUNCT
easat-1672	425	34	and	and	CCONJ
easat-1672	425	35	the	the	DET
easat-1672	425	36	auditor	auditor	NOUN
easat-1672	425	37	has	have	AUX
easat-1672	425	38	become	become	AUX
easat-1672	425	39	providing	provide	VERB
easat-1672	425	40	new	new	ADJ
easat-1672	425	41	services	service	NOUN
easat-1672	425	42	represented	represent	VERB
easat-1672	425	43	in	in	ADP
easat-1672	425	44	his	his	PRON
easat-1672	425	45	emphasis	emphasis	NOUN
easat-1672	425	46	on	on	ADP
easat-1672	425	47	ensuring	ensure	VERB
easat-1672	425	48	the	the	DET
easat-1672	425	49	information	information	NOUN
easat-1672	425	50	and	and	CCONJ
easat-1672	425	51	its	its	PRON
easat-1672	425	52	quality	quality	NOUN
easat-1672	425	53	,	,	PUNCT
easat-1672	425	54	which	which	PRON
easat-1672	425	55	means	mean	VERB
easat-1672	425	56	that	that	SCONJ
easat-1672	425	57	his	his	PRON
easat-1672	425	58	role	role	NOUN
easat-1672	425	59	is	be	AUX
easat-1672	425	60	no	no	ADV
easat-1672	425	61	longer	long	ADV
easat-1672	425	62	limited	limit	VERB
easat-1672	425	63	to	to	ADP
easat-1672	425	64	verifying	verify	VERB
easat-1672	425	65	financial	financial	ADJ
easat-1672	425	66	correctness	correctness	NOUN
easat-1672	425	67	only	only	ADV
easat-1672	425	68	,	,	PUNCT
easat-1672	425	69	but	but	CCONJ
easat-1672	425	70	also	also	ADV
easat-1672	425	71	covers	cover	VERB
easat-1672	425	72	other	other	ADJ
easat-1672	425	73	aspects	aspect	NOUN
easat-1672	425	74	to	to	PART
easat-1672	425	75	ensure	ensure	VERB
easat-1672	425	76	transparency	transparency	NOUN
easat-1672	425	77	and	and	CCONJ
easat-1672	425	78	accuracy	accuracy	NOUN
easat-1672	425	79	in	in	ADP
easat-1672	425	80	the	the	DET
easat-1672	425	81	information	information	NOUN
easat-1672	425	82	provided	provide	VERB
easat-1672	425	83	,	,	PUNCT
easat-1672	425	84	especially	especially	ADV
easat-1672	425	85	with	with	ADP
easat-1672	425	86	regard	regard	NOUN
easat-1672	425	87	to	to	ADP
easat-1672	425	88	global	global	ADJ
easat-1672	425	89	warming	warming	NOUN
easat-1672	425	90	.	.	PUNCT
easat-1672	426	1	2	2	X
easat-1672	426	2	.	.	X
easat-1672	426	3	professional	professional	ADJ
easat-1672	426	4	services	service	NOUN
easat-1672	426	5	related	relate	VERB
easat-1672	426	6	to	to	ADP
easat-1672	426	7	the	the	DET
easat-1672	426	8	ssars	ssar	NOUN
easat-1672	426	9	list	list	NOUN
easat-1672	426	10	of	of	ADP
easat-1672	426	11	preparation	preparation	NOUN
easat-1672	426	12	and	and	CCONJ
easat-1672	426	13	review	review	NOUN
easat-1672	426	14	standards	standard	NOUN
easat-1672	426	15	include	include	VERB
easat-1672	426	16	preparation	preparation	NOUN
easat-1672	426	17	and	and	CCONJ
easat-1672	426	18	organization	organization	NOUN
easat-1672	426	19	services	service	NOUN
easat-1672	426	20	related	relate	VERB
easat-1672	426	21	to	to	ADP
easat-1672	426	22	unaudited	unaudited	ADJ
easat-1672	426	23	financial	financial	ADJ
easat-1672	426	24	statements	statement	NOUN
easat-1672	426	25	,	,	PUNCT
easat-1672	426	26	as	as	ADP
easat-1672	426	27	the	the	DET
easat-1672	426	28	arsc	arsc	NOUN
easat-1672	426	29	(	(	PUNCT
easat-1672	426	30	accounting	accounting	NOUN
easat-1672	426	31	services	service	NOUN
easat-1672	426	32	regulatory	regulatory	ADJ
easat-1672	426	33	standards	standard	NOUN
easat-1672	426	34	committee	committee	NOUN
easat-1672	426	35	)	)	PUNCT
easat-1672	426	36	has	have	AUX
easat-1672	426	37	provided	provide	VERB
easat-1672	426	38	its	its	PRON
easat-1672	426	39	standards	standard	NOUN
easat-1672	426	40	symbolized	symbolize	VERB
easat-1672	426	41	by	by	ADP
easat-1672	426	42	the	the	DET
easat-1672	426	43	symbol	symbol	NOUN
easat-1672	426	44	"	"	PUNCT
easat-1672	426	45	ar	ar	NOUN
easat-1672	426	46	"	"	PUNCT
easat-1672	426	47	,	,	PUNCT
easat-1672	426	48	which	which	PRON
easat-1672	426	49	has	have	AUX
easat-1672	426	50	played	play	VERB
easat-1672	426	51	an	an	DET
easat-1672	426	52	effective	effective	ADJ
easat-1672	426	53	and	and	CCONJ
easat-1672	426	54	efficient	efficient	ADJ
easat-1672	426	55	role	role	NOUN
easat-1672	426	56	in	in	ADP
easat-1672	426	57	organizing	organize	VERB
easat-1672	426	58	these	these	DET
easat-1672	426	59	services	service	NOUN
easat-1672	426	60	.	.	PUNCT
easat-1672	427	1	3	3	X
easat-1672	427	2	.	.	X
easat-1672	427	3	professional	professional	ADJ
easat-1672	427	4	services	service	NOUN
easat-1672	427	5	related	relate	VERB
easat-1672	427	6	to	to	ADP
easat-1672	427	7	the	the	DET
easat-1672	427	8	ssaes	ssaes	NOUN
easat-1672	427	9	list	list	NOUN
easat-1672	427	10	of	of	ADP
easat-1672	427	11	attestation	attestation	NOUN
easat-1672	427	12	standards	standard	NOUN
easat-1672	427	13	include	include	VERB
easat-1672	427	14	a	a	DET
easat-1672	427	15	variety	variety	NOUN
easat-1672	427	16	of	of	ADP
easat-1672	427	17	services	service	NOUN
easat-1672	427	18	related	relate	VERB
easat-1672	427	19	to	to	ADP
easat-1672	427	20	attesting	attest	VERB
easat-1672	427	21	financial	financial	ADJ
easat-1672	427	22	and	and	CCONJ
easat-1672	427	23	non	non	ADJ
easat-1672	427	24	-	-	ADJ
easat-1672	427	25	financial	financial	ADJ
easat-1672	427	26	information	information	NOUN
easat-1672	427	27	according	accord	VERB
easat-1672	427	28	to	to	ADP
easat-1672	427	29	aicpa	aicpa	ADJ
easat-1672	427	30	standards	standard	NOUN
easat-1672	427	31	,	,	PUNCT
easat-1672	427	32	as	as	SCONJ
easat-1672	427	33	these	these	DET
easat-1672	427	34	services	service	NOUN
easat-1672	427	35	bear	bear	VERB
easat-1672	427	36	the	the	DET
easat-1672	427	37	symbol	symbol	NOUN
easat-1672	427	38	(	(	PUNCT
easat-1672	427	39	at	at	ADP
easat-1672	427	40	)	)	PUNCT
easat-1672	427	41	and	and	CCONJ
easat-1672	427	42	include	include	VERB
easat-1672	427	43	providing	provide	VERB
easat-1672	427	44	attestation	attestation	NOUN
easat-1672	427	45	certificates	certificate	NOUN
easat-1672	427	46	by	by	ADP
easat-1672	427	47	the	the	DET
easat-1672	427	48	auditor	auditor	NOUN
easat-1672	427	49	regarding	regard	VERB
easat-1672	427	50	the	the	DET
easat-1672	427	51	accuracy	accuracy	NOUN
easat-1672	427	52	and	and	CCONJ
easat-1672	427	53	reliability	reliability	NOUN
easat-1672	427	54	of	of	ADP
easat-1672	427	55	the	the	DET
easat-1672	427	56	information	information	NOUN
easat-1672	427	57	prepared	prepare	VERB
easat-1672	427	58	by	by	ADP
easat-1672	427	59	management	management	NOUN
easat-1672	427	60	.	.	PUNCT
easat-1672	428	1	4	4	X
easat-1672	428	2	.	.	X
easat-1672	428	3	reasonable	reasonable	ADJ
easat-1672	428	4	integrated	integrated	ADJ
easat-1672	428	5	reporting	reporting	NOUN
easat-1672	428	6	,	,	PUNCT
easat-1672	428	7	which	which	PRON
easat-1672	428	8	is	be	AUX
easat-1672	428	9	less	less	ADJ
easat-1672	428	10	assurance	assurance	NOUN
easat-1672	428	11	than	than	ADP
easat-1672	428	12	absolute	absolute	ADJ
easat-1672	428	13	assurance	assurance	NOUN
easat-1672	428	14	,	,	PUNCT
easat-1672	428	15	but	but	CCONJ
easat-1672	428	16	at	at	ADP
easat-1672	428	17	a	a	DET
easat-1672	428	18	high	high	ADJ
easat-1672	428	19	level	level	NOUN
easat-1672	428	20	,	,	PUNCT
easat-1672	428	21	and	and	CCONJ
easat-1672	428	22	is	be	AUX
easat-1672	428	23	related	relate	VERB
easat-1672	428	24	to	to	ADP
easat-1672	428	25	the	the	DET
easat-1672	428	26	extent	extent	NOUN
easat-1672	428	27	of	of	ADP
easat-1672	428	28	obtaining	obtain	VERB
easat-1672	428	29	the	the	DET
easat-1672	428	30	necessary	necessary	ADJ
easat-1672	428	31	evidence	evidence	NOUN
easat-1672	428	32	for	for	ADP
easat-1672	428	33	the	the	DET
easat-1672	428	34	practitioner	practitioner	NOUN
easat-1672	428	35	that	that	PRON
easat-1672	428	36	enables	enable	VERB
easat-1672	428	37	him	he	PRON
easat-1672	428	38	to	to	PART
easat-1672	428	39	reach	reach	VERB
easat-1672	428	40	a	a	DET
easat-1672	428	41	positive	positive	ADJ
easat-1672	428	42	conclusion	conclusion	NOUN
easat-1672	428	43	,	,	PUNCT
easat-1672	428	44	i.e.	i.e.	X
easat-1672	428	45	there	there	PRON
easat-1672	428	46	are	be	VERB
easat-1672	428	47	no	no	DET
easat-1672	428	48	significant	significant	ADJ
easat-1672	428	49	distortions	distortion	NOUN
easat-1672	428	50	in	in	ADP
easat-1672	428	51	the	the	DET
easat-1672	428	52	circumstances	circumstance	NOUN
easat-1672	428	53	of	of	ADP
easat-1672	428	54	the	the	DET
easat-1672	428	55	agreed	agree	VERB
easat-1672	428	56	assurance	assurance	NOUN
easat-1672	428	57	engagement	engagement	NOUN
easat-1672	428	58	.	.	PUNCT
easat-1672	429	1	the	the	DET
easat-1672	429	2	working	work	VERB
easat-1672	429	3	circumstances	circumstance	NOUN
easat-1672	429	4	include	include	VERB
easat-1672	429	5	the	the	DET
easat-1672	429	6	terms	term	NOUN
easat-1672	429	7	of	of	ADP
easat-1672	429	8	the	the	DET
easat-1672	429	9	engagement	engagement	NOUN
easat-1672	429	10	,	,	PUNCT
easat-1672	429	11	the	the	DET
easat-1672	429	12	characteristics	characteristic	NOUN
easat-1672	429	13	of	of	ADP
easat-1672	429	14	the	the	DET
easat-1672	429	15	subject	subject	NOUN
easat-1672	429	16	matter	matter	NOUN
easat-1672	429	17	,	,	PUNCT
easat-1672	429	18	the	the	DET
easat-1672	429	19	standards	standard	NOUN
easat-1672	429	20	used	use	VERB
easat-1672	429	21	,	,	PUNCT
easat-1672	429	22	the	the	DET
easat-1672	429	23	needs	need	NOUN
easat-1672	429	24	of	of	ADP
easat-1672	429	25	users	user	NOUN
easat-1672	429	26	,	,	PUNCT
easat-1672	429	27	and	and	CCONJ
easat-1672	429	28	other	other	ADJ
easat-1672	429	29	matters	matter	NOUN
easat-1672	429	30	affecting	affect	VERB
easat-1672	429	31	the	the	DET
easat-1672	429	32	assurance	assurance	NOUN
easat-1672	429	33	engagement	engagement	NOUN
easat-1672	429	34	,	,	PUNCT
easat-1672	429	35	as	as	ADP
easat-1672	429	36	the	the	DET
easat-1672	429	37	goal	goal	NOUN
easat-1672	429	38	of	of	ADP
easat-1672	429	39	reasonable	reasonable	ADJ
easat-1672	429	40	assurance	assurance	NOUN
easat-1672	429	41	is	be	AUX
easat-1672	429	42	to	to	PART
easat-1672	429	43	reduce	reduce	VERB
easat-1672	429	44	the	the	DET
easat-1672	429	45	risks	risk	NOUN
easat-1672	429	46	of	of	ADP
easat-1672	429	47	the	the	DET
easat-1672	429	48	assurance	assurance	NOUN
easat-1672	429	49	engagement	engagement	NOUN
easat-1672	429	50	to	to	ADP
easat-1672	429	51	an	an	DET
easat-1672	429	52	acceptable	acceptable	ADJ
easat-1672	429	53	level	level	NOUN
easat-1672	429	54	in	in	ADP
easat-1672	429	55	the	the	DET
easat-1672	429	56	circumstances	circumstance	NOUN
easat-1672	429	57	of	of	ADP
easat-1672	429	58	the	the	DET
easat-1672	429	59	engagement	engagement	NOUN
easat-1672	429	60	.	.	PUNCT
easat-1672	430	1	5	5	X
easat-1672	430	2	.	.	NUM
easat-1672	430	3	limited	limit	VERB
easat-1672	430	4	integrated	integrated	ADJ
easat-1672	430	5	reporting	reporting	NOUN
easat-1672	430	6	is	be	AUX
easat-1672	430	7	a	a	DET
easat-1672	430	8	process	process	NOUN
easat-1672	430	9	that	that	PRON
easat-1672	430	10	aims	aim	VERB
easat-1672	430	11	to	to	PART
easat-1672	430	12	reduce	reduce	VERB
easat-1672	430	13	the	the	DET
easat-1672	430	14	risk	risk	NOUN
easat-1672	430	15	of	of	ADP
easat-1672	430	16	an	an	DET
easat-1672	430	17	assurance	assurance	NOUN
easat-1672	430	18	engagement	engagement	NOUN
easat-1672	430	19	to	to	ADP
easat-1672	430	20	a	a	DET
easat-1672	430	21	level	level	NOUN
easat-1672	430	22	that	that	PRON
easat-1672	430	23	is	be	AUX
easat-1672	430	24	474	474	NUM
easat-1672	430	25	edelweiss	edelweiss	PROPN
easat-1672	430	26	applied	apply	VERB
easat-1672	430	27	science	science	NOUN
easat-1672	430	28	and	and	CCONJ
easat-1672	430	29	technology	technology	NOUN
easat-1672	430	30	issn	issn	PROPN
easat-1672	430	31	:	:	PUNCT
easat-1672	430	32	2576	2576	NUM
easat-1672	430	33	-	-	SYM
easat-1672	430	34	8484	8484	NUM
easat-1672	430	35	vol	vol	NOUN
easat-1672	430	36	.	.	PROPN
easat-1672	430	37	8	8	NUM
easat-1672	430	38	,	,	PUNCT
easat-1672	430	39	no	no	INTJ
easat-1672	430	40	.	.	NOUN
easat-1672	431	1	3	3	NUM
easat-1672	431	2	:	:	SYM
easat-1672	431	3	446	446	NUM
easat-1672	431	4	-	-	SYM
easat-1672	431	5	475	475	NUM
easat-1672	431	6	,	,	PUNCT
easat-1672	431	7	2024	2024	NUM
easat-1672	431	8	doi	doi	NOUN
easat-1672	431	9	:	:	PUNCT
easat-1672	431	10	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	431	11	©	©	NOUN
easat-1672	431	12	2024	2024	NUM
easat-1672	431	13	by	by	ADP
easat-1672	431	14	the	the	DET
easat-1672	431	15	authors	author	NOUN
easat-1672	431	16	;	;	PUNCT
easat-1672	431	17	licensee	licensee	NOUN
easat-1672	431	18	learning	learning	NOUN
easat-1672	431	19	gate	gate	NOUN
easat-1672	431	20	acceptable	acceptable	ADJ
easat-1672	431	21	in	in	ADP
easat-1672	431	22	the	the	DET
easat-1672	431	23	circumstances	circumstance	NOUN
easat-1672	431	24	of	of	ADP
easat-1672	431	25	the	the	DET
easat-1672	431	26	engagement	engagement	NOUN
easat-1672	431	27	,	,	PUNCT
easat-1672	431	28	but	but	CCONJ
easat-1672	431	29	where	where	SCONJ
easat-1672	431	30	that	that	DET
easat-1672	431	31	risk	risk	NOUN
easat-1672	431	32	is	be	AUX
easat-1672	431	33	greater	great	ADJ
easat-1672	431	34	than	than	ADP
easat-1672	431	35	in	in	ADP
easat-1672	431	36	a	a	DET
easat-1672	431	37	reasonable	reasonable	ADJ
easat-1672	431	38	assurance	assurance	NOUN
easat-1672	431	39	engagement	engagement	NOUN
easat-1672	431	40	as	as	ADP
easat-1672	431	41	a	a	DET
easat-1672	431	42	basis	basis	NOUN
easat-1672	431	43	for	for	ADP
easat-1672	431	44	a	a	DET
easat-1672	431	45	negative	negative	ADJ
easat-1672	431	46	form	form	NOUN
easat-1672	431	47	of	of	ADP
easat-1672	431	48	expression	expression	NOUN
easat-1672	431	49	of	of	ADP
easat-1672	431	50	the	the	DET
easat-1672	431	51	accountant	accountant	NOUN
easat-1672	431	52	’s	’s	PART
easat-1672	431	53	conclusion	conclusion	NOUN
easat-1672	431	54	.	.	PUNCT
easat-1672	432	1	6	6	X
easat-1672	432	2	.	.	X
easat-1672	432	3	standard	standard	PROPN
easat-1672	432	4	no	no	NOUN
easat-1672	432	5	.	.	PUNCT
easat-1672	432	6	(	(	PUNCT
easat-1672	432	7	3410	3410	NUM
easat-1672	432	8	)	)	PUNCT
easat-1672	432	9	entitled	entitle	VERB
easat-1672	432	10	assurance	assurance	NOUN
easat-1672	432	11	engagements	engagement	NOUN
easat-1672	432	12	on	on	ADP
easat-1672	432	13	global	global	ADJ
easat-1672	432	14	warming	warming	NOUN
easat-1672	432	15	other	other	ADJ
easat-1672	432	16	than	than	ADP
easat-1672	432	17	audits	audits	NOUN
easat-1672	432	18	or	or	CCONJ
easat-1672	432	19	reviews	review	NOUN
easat-1672	432	20	of	of	ADP
easat-1672	432	21	historical	historical	ADJ
easat-1672	432	22	financial	financial	ADJ
easat-1672	432	23	information	information	NOUN
easat-1672	432	24	represents	represent	VERB
easat-1672	432	25	the	the	DET
easat-1672	432	26	most	most	ADV
easat-1672	432	27	important	important	ADJ
easat-1672	432	28	standards	standard	NOUN
easat-1672	432	29	issued	issue	VERB
easat-1672	432	30	by	by	ADP
easat-1672	432	31	the	the	DET
easat-1672	432	32	international	international	ADJ
easat-1672	432	33	auditing	auditing	NOUN
easat-1672	432	34	and	and	CCONJ
easat-1672	432	35	assurance	assurance	NOUN
easat-1672	432	36	standards	standard	NOUN
easat-1672	432	37	board	board	NOUN
easat-1672	432	38	(	(	PUNCT
easat-1672	432	39	iaasb	iaasb	PROPN
easat-1672	432	40	)	)	PUNCT
easat-1672	432	41	regarding	regard	VERB
easat-1672	432	42	assurance	assurance	NOUN
easat-1672	432	43	services	service	NOUN
easat-1672	432	44	on	on	ADP
easat-1672	432	45	global	global	ADJ
easat-1672	432	46	warming	warming	NOUN
easat-1672	432	47	,	,	PUNCT
easat-1672	432	48	as	as	SCONJ
easat-1672	432	49	this	this	DET
easat-1672	432	50	standard	standard	NOUN
easat-1672	432	51	achieves	achieve	VERB
easat-1672	432	52	three	three	NUM
easat-1672	432	53	purposes	purpose	NOUN
easat-1672	432	54	:	:	PUNCT
easat-1672	432	55	describing	describe	VERB
easat-1672	432	56	the	the	DET
easat-1672	432	57	objectives	objective	NOUN
easat-1672	432	58	of	of	ADP
easat-1672	432	59	assurance	assurance	NOUN
easat-1672	432	60	engagements	engagement	NOUN
easat-1672	432	61	that	that	PRON
easat-1672	432	62	aim	aim	VERB
easat-1672	432	63	to	to	PART
easat-1672	432	64	provide	provide	VERB
easat-1672	432	65	reasonable	reasonable	ADJ
easat-1672	432	66	or	or	CCONJ
easat-1672	432	67	limited	limited	ADJ
easat-1672	432	68	assurance	assurance	NOUN
easat-1672	432	69	,	,	PUNCT
easat-1672	432	70	setting	set	VERB
easat-1672	432	71	standards	standard	NOUN
easat-1672	432	72	and	and	CCONJ
easat-1672	432	73	providing	provide	VERB
easat-1672	432	74	guidance	guidance	NOUN
easat-1672	432	75	for	for	SCONJ
easat-1672	432	76	practitioners	practitioner	NOUN
easat-1672	432	77	to	to	PART
easat-1672	432	78	perform	perform	VERB
easat-1672	432	79	engagements	engagement	NOUN
easat-1672	432	80	,	,	PUNCT
easat-1672	432	81	and	and	CCONJ
easat-1672	432	82	acting	act	VERB
easat-1672	432	83	as	as	ADP
easat-1672	432	84	a	a	DET
easat-1672	432	85	framework	framework	NOUN
easat-1672	432	86	for	for	ADP
easat-1672	432	87	developing	develop	VERB
easat-1672	432	88	specific	specific	ADJ
easat-1672	432	89	standards	standard	NOUN
easat-1672	432	90	for	for	ADP
easat-1672	432	91	special	special	ADJ
easat-1672	432	92	types	type	NOUN
easat-1672	432	93	of	of	ADP
easat-1672	432	94	assurance	assurance	NOUN
easat-1672	432	95	services	service	NOUN
easat-1672	432	96	.	.	PUNCT
easat-1672	433	1	7	7	X
easat-1672	433	2	.	.	X
easat-1672	433	3	updating	update	VERB
easat-1672	433	4	the	the	DET
easat-1672	433	5	systems	system	NOUN
easat-1672	433	6	and	and	CCONJ
easat-1672	433	7	programs	program	NOUN
easat-1672	433	8	used	use	VERB
easat-1672	433	9	in	in	ADP
easat-1672	433	10	preparing	prepare	VERB
easat-1672	433	11	and	and	CCONJ
easat-1672	433	12	implementing	implement	VERB
easat-1672	433	13	the	the	DET
easat-1672	433	14	international	international	ADJ
easat-1672	433	15	auditing	auditing	NOUN
easat-1672	433	16	standard	standard	NOUN
easat-1672	433	17	3410	3410	NUM
easat-1672	433	18	on	on	ADP
easat-1672	433	19	global	global	ADJ
easat-1672	433	20	warming	warming	NOUN
easat-1672	433	21	is	be	AUX
easat-1672	433	22	of	of	ADP
easat-1672	433	23	utmost	utmost	ADJ
easat-1672	433	24	importance	importance	NOUN
easat-1672	433	25	to	to	PART
easat-1672	433	26	ensure	ensure	VERB
easat-1672	433	27	the	the	DET
easat-1672	433	28	provision	provision	NOUN
easat-1672	433	29	of	of	ADP
easat-1672	433	30	accurate	accurate	ADJ
easat-1672	433	31	and	and	CCONJ
easat-1672	433	32	transparent	transparent	ADJ
easat-1672	433	33	financial	financial	ADJ
easat-1672	433	34	information	information	NOUN
easat-1672	433	35	that	that	PRON
easat-1672	433	36	reflects	reflect	VERB
easat-1672	433	37	the	the	DET
easat-1672	433	38	financial	financial	ADJ
easat-1672	433	39	impact	impact	NOUN
easat-1672	433	40	of	of	ADP
easat-1672	433	41	the	the	DET
easat-1672	433	42	environmental	environmental	ADJ
easat-1672	433	43	challenges	challenge	NOUN
easat-1672	433	44	associated	associate	VERB
easat-1672	433	45	with	with	ADP
easat-1672	433	46	global	global	ADJ
easat-1672	433	47	warming	warming	NOUN
easat-1672	433	48	.	.	PUNCT
easat-1672	434	1	with	with	ADP
easat-1672	434	2	increasing	increase	VERB
easat-1672	434	3	pressure	pressure	NOUN
easat-1672	434	4	from	from	ADP
easat-1672	434	5	investors	investor	NOUN
easat-1672	434	6	and	and	CCONJ
easat-1672	434	7	regulatory	regulatory	ADJ
easat-1672	434	8	authorities	authority	NOUN
easat-1672	434	9	for	for	ADP
easat-1672	434	10	economic	economic	ADJ
easat-1672	434	11	units	unit	NOUN
easat-1672	434	12	to	to	PART
easat-1672	434	13	disclose	disclose	VERB
easat-1672	434	14	risks	risk	NOUN
easat-1672	434	15	and	and	CCONJ
easat-1672	434	16	opportunities	opportunity	NOUN
easat-1672	434	17	associated	associate	VERB
easat-1672	434	18	with	with	ADP
easat-1672	434	19	climate	climate	NOUN
easat-1672	434	20	change	change	NOUN
easat-1672	434	21	,	,	PUNCT
easat-1672	434	22	improving	improve	VERB
easat-1672	434	23	the	the	DET
easat-1672	434	24	systems	system	NOUN
easat-1672	434	25	and	and	CCONJ
easat-1672	434	26	programs	program	NOUN
easat-1672	434	27	used	use	VERB
easat-1672	434	28	in	in	ADP
easat-1672	434	29	preparing	prepare	VERB
easat-1672	434	30	financial	financial	ADJ
easat-1672	434	31	reports	report	NOUN
easat-1672	434	32	becomes	become	VERB
easat-1672	434	33	of	of	ADP
easat-1672	434	34	utmost	utmost	ADJ
easat-1672	434	35	importance	importance	NOUN
easat-1672	434	36	,	,	PUNCT
easat-1672	434	37	as	as	ADP
easat-1672	434	38	updating	update	VERB
easat-1672	434	39	the	the	DET
easat-1672	434	40	systems	system	NOUN
easat-1672	434	41	and	and	CCONJ
easat-1672	434	42	programs	program	NOUN
easat-1672	434	43	can	can	AUX
easat-1672	434	44	include	include	VERB
easat-1672	434	45	many	many	ADJ
easat-1672	434	46	diverse	diverse	ADJ
easat-1672	434	47	aspects	aspect	NOUN
easat-1672	434	48	.	.	PUNCT
easat-1672	435	1	8	8	X
easat-1672	435	2	.	.	PUNCT
easat-1672	436	1	the	the	DET
easat-1672	436	2	statistical	statistical	ADJ
easat-1672	436	3	studies	study	NOUN
easat-1672	436	4	conducted	conduct	VERB
easat-1672	436	5	by	by	ADP
easat-1672	436	6	the	the	DET
easat-1672	436	7	researcher	researcher	NOUN
easat-1672	436	8	within	within	ADP
easat-1672	436	9	the	the	DET
easat-1672	436	10	practical	practical	ADJ
easat-1672	436	11	aspect	aspect	NOUN
easat-1672	436	12	indicate	indicate	VERB
easat-1672	436	13	the	the	DET
easat-1672	436	14	existence	existence	NOUN
easat-1672	436	15	of	of	ADP
easat-1672	436	16	a	a	DET
easat-1672	436	17	positive	positive	ADJ
easat-1672	436	18	relationship	relationship	NOUN
easat-1672	436	19	with	with	ADP
easat-1672	436	20	statistical	statistical	ADJ
easat-1672	436	21	significance	significance	NOUN
easat-1672	436	22	between	between	ADP
easat-1672	436	23	the	the	DET
easat-1672	436	24	independent	independent	ADJ
easat-1672	436	25	variable	variable	NOUN
easat-1672	436	26	(	(	PUNCT
easat-1672	436	27	integrated	integrate	VERB
easat-1672	436	28	reporting	reporting	NOUN
easat-1672	436	29	on	on	ADP
easat-1672	436	30	global	global	ADJ
easat-1672	436	31	warming	warming	NOUN
easat-1672	436	32	)	)	PUNCT
easat-1672	436	33	and	and	CCONJ
easat-1672	436	34	the	the	DET
easat-1672	436	35	dependent	dependent	ADJ
easat-1672	436	36	variable	variable	NOUN
easat-1672	436	37	(	(	PUNCT
easat-1672	436	38	achieving	achieve	VERB
easat-1672	436	39	the	the	DET
easat-1672	436	40	requirements	requirement	NOUN
easat-1672	436	41	of	of	ADP
easat-1672	436	42	standard	standard	NOUN
easat-1672	436	43	3410	3410	NUM
easat-1672	436	44	)	)	PUNCT
easat-1672	436	45	.	.	PUNCT
easat-1672	437	1	therefore	therefore	ADV
easat-1672	437	2	,	,	PUNCT
easat-1672	437	3	refineries	refinery	NOUN
easat-1672	437	4	that	that	PRON
easat-1672	437	5	have	have	VERB
easat-1672	437	6	a	a	DET
easat-1672	437	7	high	high	ADJ
easat-1672	437	8	level	level	NOUN
easat-1672	437	9	of	of	ADP
easat-1672	437	10	emissions	emission	NOUN
easat-1672	437	11	in	in	ADP
easat-1672	437	12	their	their	PRON
easat-1672	437	13	operations	operation	NOUN
easat-1672	437	14	tend	tend	VERB
easat-1672	437	15	to	to	PART
easat-1672	437	16	provide	provide	VERB
easat-1672	437	17	more	more	ADV
easat-1672	437	18	transparent	transparent	ADJ
easat-1672	437	19	and	and	CCONJ
easat-1672	437	20	detailed	detailed	ADJ
easat-1672	437	21	confirmation	confirmation	NOUN
easat-1672	437	22	reports	report	NOUN
easat-1672	437	23	on	on	ADP
easat-1672	437	24	the	the	DET
easat-1672	437	25	effects	effect	NOUN
easat-1672	437	26	of	of	ADP
easat-1672	437	27	climate	climate	NOUN
easat-1672	437	28	change	change	NOUN
easat-1672	437	29	on	on	ADP
easat-1672	437	30	their	their	PRON
easat-1672	437	31	financial	financial	ADJ
easat-1672	437	32	and	and	CCONJ
easat-1672	437	33	non	non	ADJ
easat-1672	437	34	-	-	ADJ
easat-1672	437	35	financial	financial	ADJ
easat-1672	437	36	performance	performance	NOUN
easat-1672	437	37	.	.	PUNCT
easat-1672	438	1	3	3	X
easat-1672	438	2	.	.	X
easat-1672	438	3	recommendations	recommendation	NOUN
easat-1672	438	4	in	in	ADP
easat-1672	438	5	light	light	NOUN
easat-1672	438	6	of	of	ADP
easat-1672	438	7	the	the	DET
easat-1672	438	8	conclusions	conclusion	NOUN
easat-1672	438	9	reached	reach	VERB
easat-1672	438	10	and	and	CCONJ
easat-1672	438	11	in	in	ADP
easat-1672	438	12	order	order	NOUN
easat-1672	438	13	to	to	PART
easat-1672	438	14	activate	activate	VERB
easat-1672	438	15	the	the	DET
easat-1672	438	16	role	role	NOUN
easat-1672	438	17	of	of	ADP
easat-1672	438	18	integrated	integrated	ADJ
easat-1672	438	19	reporting	reporting	NOUN
easat-1672	438	20	on	on	ADP
easat-1672	438	21	global	global	ADJ
easat-1672	438	22	warming	warming	NOUN
easat-1672	438	23	in	in	ADP
easat-1672	438	24	achieving	achieve	VERB
easat-1672	438	25	the	the	DET
easat-1672	438	26	requirements	requirement	NOUN
easat-1672	438	27	of	of	ADP
easat-1672	438	28	international	international	ADJ
easat-1672	438	29	auditing	auditing	NOUN
easat-1672	438	30	standard	standard	NOUN
easat-1672	438	31	3410	3410	NUM
easat-1672	438	32	and	and	CCONJ
easat-1672	438	33	providing	provide	VERB
easat-1672	438	34	assurance	assurance	NOUN
easat-1672	438	35	services	service	NOUN
easat-1672	438	36	,	,	PUNCT
easat-1672	438	37	the	the	DET
easat-1672	438	38	following	follow	VERB
easat-1672	438	39	recommendations	recommendation	NOUN
easat-1672	438	40	can	can	AUX
easat-1672	438	41	be	be	AUX
easat-1672	438	42	made	make	VERB
easat-1672	438	43	:	:	PUNCT
easat-1672	439	1	1	1	X
easat-1672	439	2	.	.	PUNCT
easat-1672	439	3	the	the	DET
easat-1672	439	4	researcher	researcher	NOUN
easat-1672	439	5	recommends	recommend	VERB
easat-1672	439	6	preparing	prepare	VERB
easat-1672	439	7	a	a	DET
easat-1672	439	8	proposed	propose	VERB
easat-1672	439	9	framework	framework	NOUN
easat-1672	439	10	for	for	ADP
easat-1672	439	11	integrated	integrated	ADJ
easat-1672	439	12	reporting	reporting	NOUN
easat-1672	439	13	on	on	ADP
easat-1672	439	14	global	global	ADJ
easat-1672	439	15	warming	warming	NOUN
easat-1672	439	16	to	to	PART
easat-1672	439	17	be	be	AUX
easat-1672	439	18	referred	refer	VERB
easat-1672	439	19	to	to	ADP
easat-1672	439	20	when	when	SCONJ
easat-1672	439	21	problems	problem	NOUN
easat-1672	439	22	occur	occur	VERB
easat-1672	439	23	in	in	ADP
easat-1672	439	24	scientific	scientific	ADJ
easat-1672	439	25	application	application	NOUN
easat-1672	439	26	,	,	PUNCT
easat-1672	439	27	including	include	VERB
easat-1672	439	28	a	a	DET
easat-1672	439	29	clear	clear	ADJ
easat-1672	439	30	and	and	CCONJ
easat-1672	439	31	comprehensive	comprehensive	ADJ
easat-1672	439	32	description	description	NOUN
easat-1672	439	33	of	of	ADP
easat-1672	439	34	the	the	DET
easat-1672	439	35	theoretical	theoretical	ADJ
easat-1672	439	36	concepts	concept	NOUN
easat-1672	439	37	associated	associate	VERB
easat-1672	439	38	with	with	ADP
easat-1672	439	39	all	all	DET
easat-1672	439	40	types	type	NOUN
easat-1672	439	41	of	of	ADP
easat-1672	439	42	assurance	assurance	NOUN
easat-1672	439	43	services	service	NOUN
easat-1672	439	44	,	,	PUNCT
easat-1672	439	45	especially	especially	ADV
easat-1672	439	46	with	with	ADP
easat-1672	439	47	regard	regard	NOUN
easat-1672	439	48	to	to	ADP
easat-1672	439	49	integrated	integrated	ADJ
easat-1672	439	50	reporting	reporting	NOUN
easat-1672	439	51	on	on	ADP
easat-1672	439	52	global	global	ADJ
easat-1672	439	53	warming	warming	NOUN
easat-1672	439	54	according	accord	VERB
easat-1672	439	55	to	to	ADP
easat-1672	439	56	international	international	ADJ
easat-1672	439	57	auditing	auditing	NOUN
easat-1672	439	58	standard	standard	NOUN
easat-1672	439	59	3410	3410	NUM
easat-1672	439	60	.	.	PUNCT
easat-1672	440	1	2	2	X
easat-1672	440	2	.	.	X
easat-1672	440	3	the	the	DET
easat-1672	440	4	researcher	researcher	NOUN
easat-1672	440	5	recommends	recommend	VERB
easat-1672	440	6	agreeing	agree	VERB
easat-1672	440	7	on	on	ADP
easat-1672	440	8	determining	determine	VERB
easat-1672	440	9	the	the	DET
easat-1672	440	10	appropriate	appropriate	ADJ
easat-1672	440	11	standards	standard	NOUN
easat-1672	440	12	for	for	ADP
easat-1672	440	13	integrated	integrated	ADJ
easat-1672	440	14	reporting	reporting	NOUN
easat-1672	440	15	on	on	ADP
easat-1672	440	16	global	global	ADJ
easat-1672	440	17	warming	warming	NOUN
easat-1672	440	18	and	and	CCONJ
easat-1672	440	19	providing	provide	VERB
easat-1672	440	20	assurance	assurance	NOUN
easat-1672	440	21	services	service	NOUN
easat-1672	440	22	,	,	PUNCT
easat-1672	440	23	as	as	SCONJ
easat-1672	440	24	there	there	PRON
easat-1672	440	25	are	be	VERB
easat-1672	440	26	various	various	ADJ
easat-1672	440	27	standards	standard	NOUN
easat-1672	440	28	that	that	PRON
easat-1672	440	29	can	can	AUX
easat-1672	440	30	be	be	AUX
easat-1672	440	31	used	use	VERB
easat-1672	440	32	for	for	ADP
easat-1672	440	33	one	one	NUM
easat-1672	440	34	type	type	NOUN
easat-1672	440	35	of	of	ADP
easat-1672	440	36	assurance	assurance	NOUN
easat-1672	440	37	services	service	NOUN
easat-1672	440	38	according	accord	VERB
easat-1672	440	39	to	to	ADP
easat-1672	440	40	international	international	ADJ
easat-1672	440	41	auditing	auditing	NOUN
easat-1672	440	42	standard	standard	NOUN
easat-1672	440	43	3410	3410	NUM
easat-1672	440	44	.	.	PUNCT
easat-1672	441	1	3	3	X
easat-1672	441	2	.	.	X
easat-1672	441	3	the	the	DET
easat-1672	441	4	researcher	researcher	NOUN
easat-1672	441	5	recommends	recommend	VERB
easat-1672	441	6	that	that	SCONJ
easat-1672	441	7	the	the	DET
easat-1672	441	8	international	international	PROPN
easat-1672	441	9	federation	federation	PROPN
easat-1672	441	10	of	of	ADP
easat-1672	441	11	accountants	accountant	NOUN
easat-1672	441	12	play	play	VERB
easat-1672	441	13	a	a	DET
easat-1672	441	14	role	role	NOUN
easat-1672	441	15	similar	similar	ADJ
easat-1672	441	16	to	to	ADP
easat-1672	441	17	the	the	DET
easat-1672	441	18	american	american	PROPN
easat-1672	441	19	institute	institute	PROPN
easat-1672	441	20	of	of	ADP
easat-1672	441	21	certified	certify	VERB
easat-1672	441	22	public	public	ADJ
easat-1672	441	23	accountants	accountant	NOUN
easat-1672	441	24	in	in	ADP
easat-1672	441	25	issuing	issue	VERB
easat-1672	441	26	a	a	DET
easat-1672	441	27	set	set	NOUN
easat-1672	441	28	of	of	ADP
easat-1672	441	29	standards	standard	NOUN
easat-1672	441	30	for	for	ADP
easat-1672	441	31	each	each	DET
easat-1672	441	32	type	type	NOUN
easat-1672	441	33	of	of	ADP
easat-1672	441	34	assurance	assurance	NOUN
easat-1672	441	35	services	service	NOUN
easat-1672	441	36	,	,	PUNCT
easat-1672	441	37	in	in	ADP
easat-1672	441	38	order	order	NOUN
easat-1672	441	39	to	to	PART
easat-1672	441	40	achieve	achieve	VERB
easat-1672	441	41	their	their	PRON
easat-1672	441	42	wider	wide	ADJ
easat-1672	441	43	spread	spread	NOUN
easat-1672	441	44	in	in	ADP
easat-1672	441	45	the	the	DET
easat-1672	441	46	work	work	NOUN
easat-1672	441	47	environment	environment	NOUN
easat-1672	441	48	and	and	CCONJ
easat-1672	441	49	in	in	ADP
easat-1672	441	50	addressing	address	VERB
easat-1672	441	51	global	global	ADJ
easat-1672	441	52	warming	warming	NOUN
easat-1672	441	53	accounting	accounting	NOUN
easat-1672	441	54	.	.	PUNCT
easat-1672	442	1	4	4	X
easat-1672	442	2	.	.	X
easat-1672	442	3	the	the	DET
easat-1672	442	4	researcher	researcher	NOUN
easat-1672	442	5	recommends	recommend	VERB
easat-1672	442	6	that	that	SCONJ
easat-1672	442	7	the	the	DET
easat-1672	442	8	assurance	assurance	NOUN
easat-1672	442	9	report	report	NOUN
easat-1672	442	10	be	be	AUX
easat-1672	442	11	specified	specify	VERB
easat-1672	442	12	in	in	ADP
easat-1672	442	13	a	a	DET
easat-1672	442	14	unified	unified	ADJ
easat-1672	442	15	and	and	CCONJ
easat-1672	442	16	consistent	consistent	ADJ
easat-1672	442	17	form	form	NOUN
easat-1672	442	18	and	and	CCONJ
easat-1672	442	19	format	format	NOUN
easat-1672	442	20	with	with	ADP
easat-1672	442	21	the	the	DET
easat-1672	442	22	integrated	integrate	VERB
easat-1672	442	23	global	global	ADJ
easat-1672	442	24	warming	warming	NOUN
easat-1672	442	25	reporting	reporting	NOUN
easat-1672	442	26	,	,	PUNCT
easat-1672	442	27	and	and	CCONJ
easat-1672	442	28	that	that	SCONJ
easat-1672	442	29	it	it	PRON
easat-1672	442	30	be	be	VERB
easat-1672	442	31	different	different	ADJ
easat-1672	442	32	according	accord	VERB
easat-1672	442	33	to	to	ADP
easat-1672	442	34	the	the	DET
easat-1672	442	35	field	field	NOUN
easat-1672	442	36	of	of	ADP
easat-1672	442	37	work	work	NOUN
easat-1672	442	38	and	and	CCONJ
easat-1672	442	39	according	accord	VERB
easat-1672	442	40	to	to	ADP
easat-1672	442	41	the	the	DET
easat-1672	442	42	diversity	diversity	NOUN
easat-1672	442	43	of	of	ADP
easat-1672	442	44	assurance	assurance	NOUN
easat-1672	442	45	services	service	NOUN
easat-1672	442	46	,	,	PUNCT
easat-1672	442	47	in	in	ADP
easat-1672	442	48	order	order	NOUN
easat-1672	442	49	to	to	PART
easat-1672	442	50	be	be	AUX
easat-1672	442	51	compatible	compatible	ADJ
easat-1672	442	52	with	with	ADP
easat-1672	442	53	the	the	DET
easat-1672	442	54	type	type	NOUN
easat-1672	442	55	of	of	ADP
easat-1672	442	56	service	service	NOUN
easat-1672	442	57	provided	provide	VERB
easat-1672	442	58	,	,	PUNCT
easat-1672	442	59	while	while	SCONJ
easat-1672	442	60	adhering	adhere	VERB
easat-1672	442	61	to	to	ADP
easat-1672	442	62	the	the	DET
easat-1672	442	63	basics	basic	NOUN
easat-1672	442	64	of	of	ADP
easat-1672	442	65	the	the	DET
easat-1672	442	66	commonly	commonly	ADV
easat-1672	442	67	known	know	VERB
easat-1672	442	68	report	report	NOUN
easat-1672	442	69	according	accord	VERB
easat-1672	442	70	to	to	ADP
easat-1672	442	71	the	the	DET
easat-1672	442	72	requirements	requirement	NOUN
easat-1672	442	73	of	of	ADP
easat-1672	442	74	international	international	ADJ
easat-1672	442	75	auditing	auditing	NOUN
easat-1672	442	76	standard	standard	NOUN
easat-1672	442	77	3410	3410	NUM
easat-1672	442	78	.	.	PUNCT
easat-1672	443	1	copyright	copyright	NOUN
easat-1672	443	2	:	:	PUNCT
easat-1672	443	3	©	©	PROPN
easat-1672	443	4	2024	2024	NUM
easat-1672	443	5	by	by	ADP
easat-1672	443	6	the	the	DET
easat-1672	443	7	authors	author	NOUN
easat-1672	443	8	.	.	PUNCT
easat-1672	444	1	this	this	DET
easat-1672	444	2	article	article	NOUN
easat-1672	444	3	is	be	AUX
easat-1672	444	4	an	an	DET
easat-1672	444	5	open	open	ADJ
easat-1672	444	6	access	access	NOUN
easat-1672	444	7	article	article	NOUN
easat-1672	444	8	distributed	distribute	VERB
easat-1672	444	9	under	under	ADP
easat-1672	444	10	the	the	DET
easat-1672	444	11	terms	term	NOUN
easat-1672	444	12	and	and	CCONJ
easat-1672	444	13	conditions	condition	NOUN
easat-1672	444	14	of	of	ADP
easat-1672	444	15	the	the	DET
easat-1672	444	16	creative	creative	ADJ
easat-1672	444	17	commons	common	NOUN
easat-1672	444	18	attribution	attribution	NOUN
easat-1672	444	19	(	(	PUNCT
easat-1672	444	20	cc	cc	NOUN
easat-1672	444	21	by	by	ADP
easat-1672	444	22	)	)	PUNCT
easat-1672	444	23	license	license	NOUN
easat-1672	444	24	(	(	PUNCT
easat-1672	444	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1672	444	26	)	)	PUNCT
easat-1672	444	27	.	.	PUNCT
easat-1672	445	1	references	reference	NOUN
easat-1672	445	2	[	[	X
easat-1672	445	3	1	1	X
easat-1672	445	4	]	]	X
easat-1672	445	5	liu	liu	PROPN
easat-1672	445	6	et	et	PROPN
easat-1672	445	7	al	al	PROPN
easat-1672	445	8	,	,	PUNCT
easat-1672	445	9	(	(	PUNCT
easat-1672	445	10	2019	2019	NUM
easat-1672	445	11	)	)	PUNCT
easat-1672	445	12	,	,	PUNCT
easat-1672	445	13	impacts	impact	NOUN
easat-1672	445	14	of	of	ADP
easat-1672	445	15	urban	urban	ADJ
easat-1672	445	16	expansion	expansion	NOUN
easat-1672	445	17	on	on	ADP
easat-1672	445	18	terrestrial	terrestrial	ADJ
easat-1672	445	19	carbon	carbon	NOUN
easat-1672	445	20	storage	storage	NOUN
easat-1672	445	21	in	in	ADP
easat-1672	445	22	china	china	PROPN
easat-1672	445	23	,	,	PUNCT
easat-1672	445	24	environmental	environmental	ADJ
easat-1672	445	25	science	science	PROPN
easat-1672	445	26	&	&	CCONJ
easat-1672	445	27	technologyvol	technologyvol	PROPN
easat-1672	445	28	53	53	NUM
easat-1672	445	29	/	/	SYM
easat-1672	445	30	issue	issue	NOUN
easat-1672	445	31	12	12	NUM
easat-1672	445	32	.	.	PUNCT
easat-1672	445	33	doi	doi	NOUN
easat-1672	445	34	/	/	SYM
easat-1672	445	35	https	https	NOUN
easat-1672	445	36	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-1672	445	37	475	475	NUM
easat-1672	445	38	edelweiss	edelweiss	PROPN
easat-1672	445	39	applied	apply	VERB
easat-1672	445	40	science	science	NOUN
easat-1672	445	41	and	and	CCONJ
easat-1672	445	42	technology	technology	NOUN
easat-1672	445	43	issn	issn	PROPN
easat-1672	445	44	:	:	PUNCT
easat-1672	445	45	2576	2576	NUM
easat-1672	445	46	-	-	SYM
easat-1672	445	47	8484	8484	NUM
easat-1672	445	48	vol	vol	NOUN
easat-1672	445	49	.	.	PROPN
easat-1672	445	50	8	8	NUM
easat-1672	445	51	,	,	PUNCT
easat-1672	445	52	no	no	INTJ
easat-1672	445	53	.	.	NOUN
easat-1672	445	54	3	3	NUM
easat-1672	445	55	:	:	SYM
easat-1672	445	56	446	446	NUM
easat-1672	445	57	-	-	SYM
easat-1672	445	58	475	475	NUM
easat-1672	445	59	,	,	PUNCT
easat-1672	445	60	2024	2024	NUM
easat-1672	445	61	doi	doi	NOUN
easat-1672	445	62	:	:	PUNCT
easat-1672	445	63	10.55214/25768484.v8i3.1672	10.55214/25768484.v8i3.1672	NUM
easat-1672	445	64	©	©	NOUN
easat-1672	445	65	2024	2024	NUM
easat-1672	445	66	by	by	ADP
easat-1672	445	67	the	the	DET
easat-1672	445	68	authors	author	NOUN
easat-1672	445	69	;	;	PUNCT
easat-1672	445	70	licensee	licensee	PROPN
easat-1672	445	71	learning	learning	NOUN
easat-1672	445	72	gate	gate	NOUN
easat-1672	446	1	[	[	X
easat-1672	446	2	2	2	NUM
easat-1672	446	3	]	]	X
easat-1672	446	4	chandrasiri	chandrasiri	NOUN
easat-1672	446	5	abeysinghe	abeysinghe	NOUN
easat-1672	446	6	,	,	PUNCT
easat-1672	446	7	(	(	PUNCT
easat-1672	446	8	2020	2020	NUM
easat-1672	446	9	)	)	PUNCT
easat-1672	446	10	,	,	PUNCT
easat-1672	446	11	an	an	DET
easat-1672	446	12	assessment	assessment	NOUN
easat-1672	446	13	of	of	ADP
easat-1672	446	14	integrated	integrate	VERB
easat-1672	446	15	performance	performance	NOUN
easat-1672	446	16	reporting	reporting	NOUN
easat-1672	446	17	:	:	PUNCT
easat-1672	446	18	three	three	NUM
easat-1672	446	19	case	case	NOUN
easat-1672	446	20	studies	study	NOUN
easat-1672	446	21	in	in	ADP
easat-1672	446	22	sri	sri	PROPN
easat-1672	446	23	lanka	lanka	PROPN
easat-1672	446	24	,	,	PUNCT
easat-1672	446	25	department	department	NOUN
easat-1672	446	26	of	of	ADP
easat-1672	446	27	accounting	accounting	PROPN
easat-1672	446	28	,	,	PUNCT
easat-1672	446	29	university	university	NOUN
easat-1672	446	30	of	of	ADP
easat-1672	446	31	colombo	colombo	NOUN
easat-1672	446	32	.	.	PUNCT
easat-1672	447	1	doi	doi	NOUN
easat-1672	447	2	/	/	SYM
easat-1672	447	3	https	https	NOUN
easat-1672	447	4	[	[	X
easat-1672	447	5	3	3	NUM
easat-1672	447	6	]	]	X
easat-1672	447	7	cozmaighian	cozmaighian	PROPN
easat-1672	447	8	,	,	PUNCT
easat-1672	447	9	d.	d.	PROPN
easat-1672	447	10	s.	s.	PROPN
easat-1672	447	11	;	;	PUNCT
easat-1672	447	12	"	"	PUNCT
easat-1672	447	13	integrated	integrate	VERB
easat-1672	447	14	reporting	reporting	NOUN
easat-1672	447	15	-the	-the	DET
easat-1672	447	16	future	future	NOUN
easat-1672	447	17	of	of	ADP
easat-1672	447	18	financial	financial	ADJ
easat-1672	447	19	reporting	reporting	NOUN
easat-1672	447	20	"	"	PUNCT
easat-1672	447	21	,	,	PUNCT
easat-1672	447	22	internal	internal	ADJ
easat-1672	447	23	auditing	auditing	NOUN
easat-1672	447	24	&	&	CCONJ
easat-1672	447	25	risk	risk	PROPN
easat-1672	447	26	management	management	NOUN
easat-1672	447	27	,	,	PUNCT
easat-1672	447	28	anul	anul	PROPN
easat-1672	447	29	x	x	PROPN
easat-1672	447	30	,	,	PUNCT
easat-1672	447	31	nr.2(38	nr.2(38	NOUN
easat-1672	447	32	)	)	PUNCT
easat-1672	447	33	,	,	PUNCT
easat-1672	447	34	iunie	iunie	PROPN
easat-1672	447	35	2015	2015	NUM
easat-1672	447	36	,	,	PUNCT
easat-1672	447	37	pp	pp	ADV
easat-1672	447	38	.	.	PUNCT
easat-1672	448	1	125	125	NUM
easat-1672	448	2	-133	-133	PROPN
easat-1672	448	3	.	.	PUNCT
easat-1672	448	4	doi	doi	NOUN
easat-1672	448	5	/	/	SYM
easat-1672	448	6	https	https	NOUN
easat-1672	448	7	[	[	X
easat-1672	448	8	4	4	NUM
easat-1672	448	9	]	]	PUNCT
easat-1672	448	10	anna	anna	NOUN
easat-1672	448	11	pestoni	pestoni	NOUN
easat-1672	448	12	,	,	PUNCT
easat-1672	448	13	(	(	PUNCT
easat-1672	448	14	2018	2018	NUM
easat-1672	448	15	)	)	PUNCT
easat-1672	448	16	,	,	PUNCT
easat-1672	448	17	integrated	integrate	VERB
easat-1672	448	18	reporting	reporting	NOUN
easat-1672	448	19	quality	quality	NOUN
easat-1672	448	20	:	:	PUNCT
easat-1672	448	21	an	an	DET
easat-1672	448	22	empirical	empirical	ADJ
easat-1672	448	23	analysis	analysis	NOUN
easat-1672	448	24	,	,	PUNCT
easat-1672	448	25	corporate	corporate	ADJ
easat-1672	448	26	social	social	ADJ
easat-1672	448	27	responsibility	responsibility	NOUN
easat-1672	448	28	and	and	CCONJ
easat-1672	448	29	environmental	environmental	ADJ
easat-1672	448	30	management	management	NOUN
easat-1672	448	31	25(2	25(2	NUM
easat-1672	448	32	)	)	PUNCT
easat-1672	448	33	.	.	PUNCT
easat-1672	449	1	doi	doi	NOUN
easat-1672	449	2	/	/	SYM
easat-1672	449	3	https	https	NOUN
easat-1672	449	4	[	[	X
easat-1672	449	5	5	5	NUM
easat-1672	449	6	]	]	PUNCT
easat-1672	449	7	owolabi	owolabi	NOUN
easat-1672	449	8	,	,	PUNCT
easat-1672	449	9	s.t	s.t	PROPN
easat-1672	449	10	.	.	PROPN
easat-1672	449	11	,	,	PUNCT
easat-1672	449	12	madi	madi	PROPN
easat-1672	449	13	,	,	PUNCT
easat-1672	449	14	k.	k.	PROPN
easat-1672	449	15	,	,	PUNCT
easat-1672	449	16	kalumba	kalumba	PROPN
easat-1672	449	17	,	,	PUNCT
easat-1672	449	18	a.m.	a.m.	PROPN
easat-1672	449	19	et	et	PROPN
easat-1672	450	1	al	al	PROPN
easat-1672	450	2	.	.	PUNCT
easat-1672	451	1	a	a	DET
easat-1672	451	2	groundwater	groundwater	NOUN
easat-1672	451	3	potential	potential	ADJ
easat-1672	451	4	zone	zone	NOUN
easat-1672	451	5	mapping	mapping	NOUN
easat-1672	451	6	approach	approach	NOUN
easat-1672	451	7	for	for	ADP
easat-1672	451	8	semi	semi	ADJ
easat-1672	451	9	-	-	ADJ
easat-1672	451	10	arid	arid	ADJ
easat-1672	451	11	environments	environment	NOUN
easat-1672	451	12	using	use	VERB
easat-1672	451	13	remote	remote	ADJ
easat-1672	451	14	sensing	sensing	NOUN
easat-1672	451	15	(	(	PUNCT
easat-1672	451	16	rs	rs	NOUN
easat-1672	451	17	)	)	PUNCT
easat-1672	451	18	,	,	PUNCT
easat-1672	451	19	geographic	geographic	ADJ
easat-1672	451	20	information	information	NOUN
easat-1672	451	21	system	system	NOUN
easat-1672	451	22	(	(	PUNCT
easat-1672	451	23	gis	gis	NOUN
easat-1672	451	24	)	)	PUNCT
easat-1672	451	25	,	,	PUNCT
easat-1672	451	26	and	and	CCONJ
easat-1672	451	27	analytical	analytical	ADJ
easat-1672	451	28	hierarchical	hierarchical	ADJ
easat-1672	451	29	process	process	NOUN
easat-1672	451	30	(	(	PUNCT
easat-1672	451	31	ahp	ahp	NOUN
easat-1672	451	32	)	)	PUNCT
easat-1672	451	33	techniques	technique	NOUN
easat-1672	451	34	:	:	PUNCT
easat-1672	451	35	a	a	DET
easat-1672	451	36	case	case	NOUN
easat-1672	451	37	study	study	NOUN
easat-1672	451	38	of	of	ADP
easat-1672	451	39	buffalo	buffalo	PROPN
easat-1672	451	40	catchment	catchment	NOUN
easat-1672	451	41	,	,	PUNCT
easat-1672	451	42	eastern	eastern	ADJ
easat-1672	451	43	cape	cape	NOUN
easat-1672	451	44	,	,	PUNCT
easat-1672	451	45	south	south	PROPN
easat-1672	451	46	africa	africa	PROPN
easat-1672	451	47	.	.	PUNCT
easat-1672	452	1	arab	arab	PROPN
easat-1672	452	2	j	j	PROPN
easat-1672	452	3	geosci	geosci	PROPN
easat-1672	452	4	13	13	NUM
easat-1672	452	5	,	,	PUNCT
easat-1672	452	6	1184	1184	NUM
easat-1672	452	7	(	(	PUNCT
easat-1672	452	8	2020	2020	NUM
easat-1672	452	9	)	)	PUNCT
easat-1672	452	10	.	.	PUNCT
easat-1672	453	1	doi	doi	NOUN
easat-1672	453	2	/	/	SYM
easat-1672	453	3	https	https	NOUN
easat-1672	454	1	[	[	X
easat-1672	454	2	6	6	NUM
easat-1672	454	3	]	]	SYM
easat-1672	454	4	iirc	iirc	ADJ
easat-1672	454	5	,	,	PUNCT
easat-1672	454	6	international	international	ADJ
easat-1672	454	7	integrated	integrated	ADJ
easat-1672	454	8	reporting	reporting	NOUN
easat-1672	454	9	council	council	NOUN
easat-1672	454	10	uk	uk	PROPN
easat-1672	454	11	(	(	PUNCT
easat-1672	454	12	iirc	iirc	ADV
easat-1672	454	13	)	)	PUNCT
easat-1672	454	14	(	(	PUNCT
easat-1672	454	15	2021	2021	NUM
easat-1672	454	16	)	)	PUNCT
easat-1672	454	17	,	,	PUNCT
easat-1672	454	18	“	"	PUNCT
easat-1672	454	19	towards	towards	ADP
easat-1672	454	20	integrated	integrate	VERB
easat-1672	454	21	reporting	reporting	NOUN
easat-1672	454	22	.	.	PUNCT
easat-1672	455	1	communicating	communicate	VERB
easat-1672	455	2	value	value	NOUN
easat-1672	455	3	in	in	ADP
easat-1672	455	4	the	the	DET
easat-1672	455	5	21st	21st	ADJ
easat-1672	455	6	century	century	NOUN
easat-1672	455	7	”	"	PUNCT
easat-1672	455	8	,	,	PUNCT
easat-1672	455	9	available	available	ADJ
easat-1672	455	10	at	at	ADP
easat-1672	455	11	:	:	PUNCT
easat-1672	455	12	www.iirc.org	www.iirc.org	X
easat-1672	455	13	.	.	PUNCT
easat-1672	456	1	[	[	X
easat-1672	456	2	7	7	X
easat-1672	456	3	]	]	X
easat-1672	456	4	gilbert	gilbert	PROPN
easat-1672	456	5	lenssen	lenssen	PROPN
easat-1672	456	6	,	,	PUNCT
easat-1672	456	7	n.	n.	PROPN
easat-1672	456	8	craig	craig	PROPN
easat-1672	456	9	smith	smith	PROPN
easat-1672	456	10	,	,	PUNCT
easat-1672	456	11	and	and	CCONJ
easat-1672	456	12	c.b	c.b	PROPN
easat-1672	456	13	.	.	PROPN
easat-1672	456	14	bhattacharya	bhattacharya	PROPN
easat-1672	456	15	,	,	PUNCT
easat-1672	456	16	integrating	integrate	VERB
easat-1672	456	17	sustainability	sustainability	NOUN
easat-1672	456	18	into	into	ADP
easat-1672	456	19	business	business	NOUN
easat-1672	456	20	:	:	PUNCT
easat-1672	456	21	an	an	DET
easat-1672	456	22	implementation	implementation	NOUN
easat-1672	456	23	guide	guide	NOUN
easat-1672	456	24	for	for	ADP
easat-1672	456	25	responsible	responsible	ADJ
easat-1672	456	26	and	and	CCONJ
easat-1672	456	27	sustainable	sustainable	ADJ
easat-1672	456	28	business	business	NOUN
easat-1672	456	29	practices	practice	NOUN
easat-1672	456	30	,	,	PUNCT
easat-1672	456	31	greenleaf	greenleaf	PROPN
easat-1672	456	32	publishing	publishing	NOUN
easat-1672	456	33	,	,	PUNCT
easat-1672	456	34	2019	2019	NUM
easat-1672	456	35	.	.	PUNCT
easat-1672	457	1	doi	doi	NOUN
easat-1672	457	2	/	/	SYM
easat-1672	457	3	https	https	NOUN
easat-1672	457	4	[	[	X
easat-1672	457	5	8	8	NUM
easat-1672	457	6	]	]	X
easat-1672	457	7	auditing	auditing	NOUN
easat-1672	457	8	standard	standard	NOUN
easat-1672	457	9	(	(	PUNCT
easat-1672	457	10	global	global	ADJ
easat-1672	457	11	warming	warming	NOUN
easat-1672	457	12	audit	audit	NOUN
easat-1672	457	13	saudi	saudi	ADJ
easat-1672	457	14	organization	organization	NOUN
easat-1672	457	15	for	for	ADP
easat-1672	457	16	certified	certify	VERB
easat-1672	457	17	public	public	ADJ
easat-1672	457	18	accountants	accountant	NOUN
easat-1672	457	19	socpa	socpa	VERB
easat-1672	457	20	)	)	PUNCT
easat-1672	457	21	.	.	PUNCT
easat-1672	458	1	doi	doi	NOUN
easat-1672	458	2	/	/	SYM
easat-1672	458	3	https	https	NOUN
easat-1672	458	4	[	[	X
easat-1672	458	5	9	9	NUM
easat-1672	458	6	]	]	PUNCT
easat-1672	458	7	j.	j.	PROPN
easat-1672	458	8	efrim	efrim	PROPN
easat-1672	458	9	boritz	boritz	PROPN
easat-1672	458	10	,	,	PUNCT
easat-1672	458	11	(	(	PUNCT
easat-1672	458	12	2020	2020	NUM
easat-1672	458	13	)	)	PUNCT
easat-1672	458	14	,	,	PUNCT
easat-1672	458	15	auditors	auditor	NOUN
easat-1672	458	16	’	'	PUNCT
easat-1672	458	17	and	and	CCONJ
easat-1672	458	18	specialists	specialist	NOUN
easat-1672	458	19	’	'	PUNCT
easat-1672	458	20	views	view	NOUN
easat-1672	458	21	about	about	ADP
easat-1672	458	22	the	the	DET
easat-1672	458	23	use	use	NOUN
easat-1672	458	24	of	of	ADP
easat-1672	458	25	specialists	specialist	NOUN
easat-1672	458	26	during	during	ADP
easat-1672	458	27	an	an	DET
easat-1672	458	28	audit	audit	NOUN
easat-1672	458	29	behavioral	behavioral	ADJ
easat-1672	458	30	research	research	NOUN
easat-1672	458	31	in	in	ADP
easat-1672	458	32	accounting	accounting	NOUN
easat-1672	458	33	(	(	PUNCT
easat-1672	458	34	2020	2020	NUM
easat-1672	458	35	)	)	PUNCT
easat-1672	458	36	32	32	NUM
easat-1672	458	37	(	(	PUNCT
easat-1672	458	38	2	2	NUM
easat-1672	458	39	):	):	PUNCT
easat-1672	458	40	15–40	15–40	NUM
easat-1672	458	41	.	.	PUNCT
easat-1672	459	1	doi	doi	NOUN
easat-1672	459	2	/	/	SYM
easat-1672	459	3	https	https	NOUN
easat-1672	459	4	[	[	X
easat-1672	459	5	10	10	NUM
easat-1672	459	6	]	]	SYM
easat-1672	459	7	fazzini	fazzini	PROPN
easat-1672	459	8	,	,	PUNCT
easat-1672	459	9	m.	m.	NOUN
easat-1672	459	10	and	and	CCONJ
easat-1672	459	11	maso	maso	NOUN
easat-1672	459	12	,	,	PUNCT
easat-1672	459	13	l.	l.	PROPN
easat-1672	459	14	(	(	PUNCT
easat-1672	459	15	2016	2016	NUM
easat-1672	459	16	)	)	PUNCT
easat-1672	459	17	,	,	PUNCT
easat-1672	459	18	"	"	PUNCT
easat-1672	459	19	the	the	DET
easat-1672	459	20	value	value	NOUN
easat-1672	459	21	relevance	relevance	NOUN
easat-1672	459	22	of	of	ADP
easat-1672	459	23	"	"	PUNCT
easat-1672	459	24	assured	assure	VERB
easat-1672	459	25	"	"	PUNCT
easat-1672	459	26	environmental	environmental	ADJ
easat-1672	459	27	disclosure	disclosure	NOUN
easat-1672	459	28	:	:	PUNCT
easat-1672	459	29	the	the	DET
easat-1672	459	30	italian	italian	ADJ
easat-1672	459	31	experience	experience	NOUN
easat-1672	459	32	"	"	PUNCT
easat-1672	459	33	,	,	PUNCT
easat-1672	459	34	sustainability	sustainability	NOUN
easat-1672	459	35	accounting	accounting	NOUN
easat-1672	459	36	,	,	PUNCT
easat-1672	459	37	management	management	NOUN
easat-1672	459	38	and	and	CCONJ
easat-1672	459	39	policy	policy	NOUN
easat-1672	459	40	journal	journal	NOUN
easat-1672	459	41	,	,	PUNCT
easat-1672	459	42	vol	vol	NOUN
easat-1672	459	43	7	7	NUM
easat-1672	459	44	,	,	PUNCT
easat-1672	459	45	no	no	DET
easat-1672	459	46	2	2	NUM
easat-1672	459	47	,	,	PUNCT
easat-1672	459	48	pp	pp	ADP
easat-1672	459	49	225245	225245	NUM
easat-1672	459	50	.	.	PUNCT
easat-1672	460	1	doi	doi	NOUN
easat-1672	460	2	/	/	SYM
easat-1672	460	3	https	https	NOUN
easat-1672	460	4	[	[	X
easat-1672	460	5	11	11	NUM
easat-1672	460	6	]	]	X
easat-1672	460	7	maroun	maroun	PROPN
easat-1672	460	8	,	,	PUNCT
easat-1672	460	9	warren	warren	PROPN
easat-1672	460	10	(	(	PUNCT
easat-1672	460	11	2017	2017	NUM
easat-1672	460	12	)	)	PUNCT
easat-1672	460	13	,	,	PUNCT
easat-1672	460	14	assuring	assure	VERB
easat-1672	460	15	the	the	DET
easat-1672	460	16	integrated	integrated	ADJ
easat-1672	460	17	report	report	NOUN
easat-1672	460	18	:	:	PUNCT
easat-1672	460	19	insights	insight	NOUN
easat-1672	460	20	and	and	CCONJ
easat-1672	460	21	recommendations	recommendation	NOUN
easat-1672	460	22	from	from	ADP
easat-1672	460	23	auditors	auditor	NOUN
easat-1672	460	24	and	and	CCONJ
easat-1672	460	25	preparers	preparer	NOUN
easat-1672	460	26	,	,	PUNCT
easat-1672	460	27	the	the	DET
easat-1672	460	28	british	british	ADJ
easat-1672	460	29	accounting	accounting	PROPN
easat-1672	460	30	review	review	PROPN
easat-1672	460	31	,	,	PUNCT
easat-1672	460	32	49(3	49(3	PROPN
easat-1672	460	33	)	)	PUNCT
easat-1672	460	34	,	,	PUNCT
easat-1672	460	35	may	may	AUX
easat-1672	460	36	,	,	PUNCT
easat-1672	460	37	329	329	NUM
easat-1672	460	38	-	-	SYM
easat-1672	460	39	346	346	NUM
easat-1672	460	40	.	.	PUNCT
easat-1672	461	1	doi	doi	NOUN
easat-1672	461	2	/	/	SYM
easat-1672	461	3	https	https	NOUN
easat-1672	461	4	[	[	X
easat-1672	461	5	12	12	NUM
easat-1672	461	6	[	[	PUNCT
easat-1672	461	7	warren	warren	NOUN
easat-1672	461	8	,	,	PUNCT
easat-1672	461	9	maroun	maroun	PROPN
easat-1672	461	10	(	(	PUNCT
easat-1672	461	11	2018	2018	NUM
easat-1672	461	12	)	)	PUNCT
easat-1672	461	13	,	,	PUNCT
easat-1672	461	14	modifying	modify	VERB
easat-1672	461	15	assurance	assurance	NOUN
easat-1672	461	16	practices	practice	NOUN
easat-1672	461	17	to	to	PART
easat-1672	461	18	meet	meet	VERB
easat-1672	461	19	the	the	DET
easat-1672	461	20	needs	need	NOUN
easat-1672	461	21	of	of	ADP
easat-1672	461	22	integrated	integrated	ADJ
easat-1672	461	23	reporting	reporting	NOUN
easat-1672	461	24	.	.	PUNCT
easat-1672	462	1	accounting	accounting	NOUN
easat-1672	462	2	,	,	PUNCT
easat-1672	462	3	auditing	auditing	NOUN
easat-1672	462	4	and	and	CCONJ
easat-1672	462	5	accountability	accountability	NOUN
easat-1672	462	6	journal	journal	NOUN
easat-1672	462	7	31(2	31(2	NUM
easat-1672	462	8	)	)	PUNCT
easat-1672	462	9	,	,	PUNCT
easat-1672	462	10	400	400	NUM
easat-1672	462	11	-	-	SYM
easat-1672	462	12	427	427	NUM
easat-1672	462	13	.	.	PUNCT
easat-1672	463	1	doi	doi	NOUN
easat-1672	463	2	/	/	SYM
easat-1672	463	3	https	https	NOUN
easat-1672	463	4	[	[	X
easat-1672	463	5	13	13	NUM
easat-1672	463	6	]	]	X
easat-1672	463	7	muna	muna	PROPN
easat-1672	463	8	jabbar	jabbar	PROPN
easat-1672	463	9	mohammed	mohammed	PROPN
easat-1672	463	10	,	,	PUNCT
easat-1672	463	11	(	(	PUNCT
easat-1672	463	12	2024	2024	NUM
easat-1672	463	13	)	)	PUNCT
easat-1672	463	14	,	,	PUNCT
easat-1672	463	15	impact	impact	NOUN
easat-1672	463	16	of	of	ADP
easat-1672	463	17	corporate	corporate	ADJ
easat-1672	463	18	governance	governance	NOUN
easat-1672	463	19	in	in	ADP
easat-1672	463	20	the	the	DET
easat-1672	463	21	application	application	NOUN
easat-1672	463	22	of	of	ADP
easat-1672	463	23	the	the	DET
easat-1672	463	24	financial	financial	ADJ
easat-1672	463	25	standard	standard	NOUN
easat-1672	463	26	for	for	ADP
easat-1672	463	27	sustainability	sustainability	NOUN
easat-1672	463	28	accounting	account	VERB
easat-1672	463	29	fno	fno	PROPN
easat-1672	463	30	101	101	NUM
easat-1672	463	31	,	,	PUNCT
easat-1672	463	32	the	the	DET
easat-1672	463	33	journal	journal	NOUN
easat-1672	463	34	of	of	ADP
easat-1672	463	35	administration	administration	PROPN
easat-1672	463	36	&	&	CCONJ
easat-1672	463	37	economics	economics	PROPN
easat-1672	463	38	,	,	PUNCT
easat-1672	463	39	vol	vol	NOUN
easat-1672	463	40	.	.	PROPN
easat-1672	464	1	49	49	NUM
easat-1672	464	2	no	no	INTJ
easat-1672	464	3	.	.	PROPN
easat-1672	465	1	142	142	NUM
easat-1672	465	2	.	.	PUNCT
easat-1672	466	1	doi	doi	NOUN
easat-1672	466	2	/	/	SYM
easat-1672	466	3	https	https	NOUN
easat-1672	466	4	[	[	X
easat-1672	466	5	14	14	NUM
easat-1672	466	6	]	]	X
easat-1672	466	7	noor	noor	PROPN
easat-1672	466	8	hilal	hilal	PROPN
easat-1672	466	9	hussein	hussein	PROPN
easat-1672	466	10	;	;	PUNCT
easat-1672	466	11	khawla	khawla	PROPN
easat-1672	466	12	hussein	hussein	PROPN
easat-1672	466	13	hamdan	hamdan	PROPN
easat-1672	466	14	,	,	PUNCT
easat-1672	466	15	(	(	PUNCT
easat-1672	466	16	2024	2024	NUM
easat-1672	466	17	)	)	PUNCT
easat-1672	466	18	,	,	PUNCT
easat-1672	466	19	auditing	audit	VERB
easat-1672	466	20	the	the	DET
easat-1672	466	21	proposed	propose	VERB
easat-1672	466	22	greenhouse	greenhouse	NOUN
easat-1672	466	23	gas	gas	NOUN
easat-1672	466	24	emissions	emission	NOUN
easat-1672	466	25	management	management	NOUN
easat-1672	466	26	in	in	ADP
easat-1672	466	27	accordance	accordance	NOUN
easat-1672	466	28	with	with	ADP
easat-1672	466	29	the	the	DET
easat-1672	466	30	international	international	ADJ
easat-1672	466	31	assurance	assurance	NOUN
easat-1672	466	32	engagement	engagement	NOUN
easat-1672	466	33	standard	standard	NOUN
easat-1672	466	34	3410	3410	NUM
easat-1672	466	35	to	to	PART
easat-1672	466	36	reduce	reduce	VERB
easat-1672	466	37	the	the	DET
easat-1672	466	38	effects	effect	NOUN
easat-1672	466	39	of	of	ADP
easat-1672	466	40	climate	climate	NOUN
easat-1672	466	41	change	change	NOUN
easat-1672	466	42	/	/	SYM
easat-1672	466	43	applied	apply	VERB
easat-1672	466	44	research	research	NOUN
easat-1672	466	45	(	(	PUNCT
easat-1672	466	46	central	central	ADJ
easat-1672	466	47	refineries	refinery	NOUN
easat-1672	466	48	company	company	NOUN
easat-1672	466	49	/	/	SYM
easat-1672	466	50	al	al	PROPN
easat-1672	466	51	doura	doura	PROPN
easat-1672	466	52	refinery	refinery	PROPN
easat-1672	466	53	(	(	PUNCT
easat-1672	466	54	,	,	PUNCT
easat-1672	466	55	journal	journal	NOUN
easat-1672	466	56	of	of	ADP
easat-1672	466	57	accounting	accounting	NOUN
easat-1672	466	58	and	and	CCONJ
easat-1672	466	59	financial	financial	ADJ
easat-1672	466	60	studies	study	NOUN
easat-1672	466	61	,	,	PUNCT
easat-1672	466	62	vol.19	vol.19	NOUN
easat-1672	466	63	,	,	PUNCT
easat-1672	466	64	iss.66	iss.66	NOUN
easat-1672	466	65	.	.	PUNCT
easat-1672	466	66	doi	doi	PROPN
easat-1672	466	67	/	/	SYM
easat-1672	466	68	https	https	NOUN
easat-1672	466	69	[	[	X
easat-1672	466	70	15	15	NUM
easat-1672	466	71	]	]	X
easat-1672	466	72	ahmed	ahmed	PROPN
easat-1672	466	73	,	,	PUNCT
easat-1672	466	74	asmaa	asmaa	PROPN
easat-1672	466	75	mohammed	mohammed	PROPN
easat-1672	466	76	mohammed	mohammed	PROPN
easat-1672	466	77	ahmed	ahmed	PROPN
easat-1672	466	78	,	,	PUNCT
easat-1672	466	79	(	(	PUNCT
easat-1672	466	80	2020	2020	NUM
easat-1672	466	81	)	)	PUNCT
easat-1672	466	82	"	"	PUNCT
easat-1672	466	83	the	the	DET
easat-1672	466	84	impact	impact	NOUN
easat-1672	466	85	of	of	ADP
easat-1672	466	86	accounting	accounting	NOUN
easat-1672	466	87	measurement	measurement	NOUN
easat-1672	466	88	of	of	ADP
easat-1672	466	89	greenhouse	greenhouse	NOUN
easat-1672	466	90	gas	gas	NOUN
easat-1672	466	91	emissions	emission	NOUN
easat-1672	466	92	on	on	ADP
easat-1672	466	93	company	company	NOUN
easat-1672	466	94	profitability	profitability	NOUN
easat-1672	466	95	:	:	PUNCT
easat-1672	466	96	a	a	DET
easat-1672	466	97	field	field	NOUN
easat-1672	466	98	study	study	NOUN
easat-1672	466	99	,	,	PUNCT
easat-1672	466	100	"	"	PUNCT
easat-1672	466	101	suez	suez	PROPN
easat-1672	466	102	canal	canal	PROPN
easat-1672	466	103	university	university	PROPN
easat-1672	466	104	,	,	PUNCT
easat-1672	466	105	scientific	scientific	ADJ
easat-1672	466	106	journal	journal	NOUN
easat-1672	466	107	of	of	ADP
easat-1672	466	108	commercial	commercial	ADJ
easat-1672	466	109	and	and	CCONJ
easat-1672	466	110	environmental	environmental	ADJ
easat-1672	466	111	studies	study	NOUN
easat-1672	466	112	,	,	PUNCT
easat-1672	466	113	vol	vol	NOUN
easat-1672	466	114	.	.	PROPN
easat-1672	467	1	11	11	NUM
easat-1672	467	2	,	,	PUNCT
easat-1672	467	3	no	no	INTJ
easat-1672	467	4	.	.	NOUN
easat-1672	467	5	4	4	NUM
easat-1672	467	6	,	,	PUNCT
easat-1672	467	7	pp	pp	ADJ
easat-1672	467	8	.	.	PUNCT
easat-1672	468	1	275	275	NUM
easat-1672	468	2	-	-	SYM
easat-1672	468	3	296	296	NUM
easat-1672	468	4	.	.	PUNCT
easat-1672	468	5	doi	doi	NOUN
easat-1672	468	6	/	/	SYM
easat-1672	468	7	https	https	NOUN