id	sid	tid	token	lemma	pos
easat-308	1	1	edelweiss	edelweiss	PROPN
easat-308	1	2	applied	apply	VERB
easat-308	1	3	science	science	NOUN
easat-308	1	4	and	and	CCONJ
easat-308	1	5	technology	technology	NOUN
easat-308	1	6	issn	issn	PROPN
easat-308	1	7	:	:	PUNCT
easat-308	1	8	2576	2576	NUM
easat-308	1	9	-	-	SYM
easat-308	1	10	8484	8484	NUM
easat-308	1	11	vol	vol	NOUN
easat-308	1	12	.	.	PROPN
easat-308	2	1	7	7	NUM
easat-308	2	2	,	,	PUNCT
easat-308	2	3	no	no	INTJ
easat-308	2	4	.	.	NOUN
easat-308	2	5	1	1	NUM
easat-308	2	6	,	,	PUNCT
easat-308	2	7	1	1	NUM
easat-308	2	8	-	-	SYM
easat-308	2	9	18	18	NUM
easat-308	2	10	2023	2023	NUM
easat-308	2	11	publisher	publisher	NOUN
easat-308	2	12	:	:	PUNCT
easat-308	2	13	learning	learn	VERB
easat-308	2	14	gate	gate	NOUN
easat-308	2	15	doi	doi	PROPN
easat-308	2	16	:	:	PUNCT
easat-308	2	17	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	2	18	©	©	PROPN
easat-308	2	19	2023	2023	NUM
easat-308	2	20	by	by	ADP
easat-308	2	21	the	the	DET
easat-308	2	22	authors	author	NOUN
easat-308	2	23	;	;	PUNCT
easat-308	2	24	licensee	licensee	PROPN
easat-308	2	25	learning	learning	NOUN
easat-308	2	26	gate	gate	NOUN
easat-308	3	1	©	©	PROPN
easat-308	3	2	2023	2023	NUM
easat-308	3	3	by	by	ADP
easat-308	3	4	the	the	DET
easat-308	3	5	authors	author	NOUN
easat-308	3	6	;	;	PUNCT
easat-308	3	7	licensee	licensee	PROPN
easat-308	3	8	learning	learning	NOUN
easat-308	3	9	gate	gate	NOUN
easat-308	3	10	history	history	NOUN
easat-308	3	11	:	:	PUNCT
easat-308	3	12	received	receive	VERB
easat-308	3	13	:	:	PUNCT
easat-308	3	14	12	12	NUM
easat-308	3	15	january	january	PROPN
easat-308	3	16	2023	2023	NUM
easat-308	3	17	;	;	PUNCT
easat-308	3	18	revised	revise	VERB
easat-308	3	19	:	:	PUNCT
easat-308	3	20	31	31	NUM
easat-308	3	21	march	march	NOUN
easat-308	3	22	2023	2023	NUM
easat-308	3	23	;	;	PUNCT
easat-308	3	24	accepted	accept	VERB
easat-308	3	25	:	:	PUNCT
easat-308	3	26	20	20	NUM
easat-308	3	27	april	april	PROPN
easat-308	3	28	2023	2023	NUM
easat-308	3	29	;	;	PUNCT
easat-308	3	30	published	publish	VERB
easat-308	3	31	:	:	PUNCT
easat-308	4	1	15	15	NUM
easat-308	4	2	june	june	PROPN
easat-308	4	3	2023	2023	NUM
easat-308	4	4	*	*	PUNCT
easat-308	4	5	correspondence	correspondence	NOUN
easat-308	4	6	:	:	PUNCT
easat-308	4	7	kamaruzzaman@uitm.edu.my	kamaruzzaman@uitm.edu.my	PROPN
easat-308	4	8	environmental	environmental	ADJ
easat-308	4	9	,	,	PUNCT
easat-308	4	10	social	social	ADJ
easat-308	4	11	,	,	PUNCT
easat-308	4	12	and	and	CCONJ
easat-308	4	13	governance	governance	NOUN
easat-308	4	14	disclosure	disclosure	NOUN
easat-308	4	15	and	and	CCONJ
easat-308	4	16	firm	firm	ADJ
easat-308	4	17	performance	performance	NOUN
easat-308	4	18	:	:	PUNCT
easat-308	4	19	evidence	evidence	NOUN
easat-308	4	20	from	from	ADP
easat-308	4	21	firms	firm	NOUN
easat-308	4	22	listed	list	VERB
easat-308	4	23	under	under	ADP
easat-308	4	24	the	the	DET
easat-308	4	25	ftse	ftse	PROPN
easat-308	4	26	bursa	bursa	PROPN
easat-308	4	27	malaysia	malaysia	PROPN
easat-308	4	28	top	top	ADJ
easat-308	4	29	100	100	NUM
easat-308	4	30	index	index	NOUN
easat-308	4	31	nor	nor	CCONJ
easat-308	4	32	atikah	atikah	NOUN
easat-308	4	33	rosley1	rosley1	PROPN
easat-308	4	34	,	,	PUNCT
easat-308	4	35	kamaruzzaman	kamaruzzaman	PROPN
easat-308	4	36	muhammad1	muhammad1	PROPN
easat-308	4	37	*	*	PROPN
easat-308	4	38	,	,	PUNCT
easat-308	4	39	erlane	erlane	PROPN
easat-308	4	40	k	k	PROPN
easat-308	4	41	ghani1	ghani1	PROPN
easat-308	4	42	,	,	PUNCT
easat-308	4	43	citra	citra	PROPN
easat-308	4	44	sukmadilaga2	sukmadilaga2	PROPN
easat-308	4	45	1faculty	1faculty	NUM
easat-308	4	46	of	of	ADP
easat-308	4	47	accountancy	accountancy	NOUN
easat-308	4	48	,	,	PUNCT
easat-308	4	49	universiti	universiti	PROPN
easat-308	4	50	teknologi	teknologi	PROPN
easat-308	4	51	mara	mara	PROPN
easat-308	4	52	cawangan	cawangan	PROPN
easat-308	4	53	selangor	selangor	PROPN
easat-308	4	54	,	,	PUNCT
easat-308	4	55	puncak	puncak	PROPN
easat-308	4	56	alam	alam	PROPN
easat-308	4	57	,	,	PUNCT
easat-308	4	58	42300	42300	NUM
easat-308	4	59	,	,	PUNCT
easat-308	4	60	selangor	selangor	PROPN
easat-308	4	61	,	,	PUNCT
easat-308	4	62	malaysia	malaysia	PROPN
easat-308	4	63	;	;	PUNCT
easat-308	4	64	atkhrsly@gmail.com	atkhrsly@gmail.com	X
easat-308	5	1	(	(	PUNCT
easat-308	5	2	n.a.r	n.a.r	PROPN
easat-308	5	3	.	.	PROPN
easat-308	5	4	)	)	PUNCT
easat-308	5	5	;	;	PUNCT
easat-308	5	6	kamaruzzaman@uitm.edu.my	kamaruzzaman@uitm.edu.my	PROPN
easat-308	5	7	(	(	PUNCT
easat-308	5	8	k.m	k.m	PROPN
easat-308	5	9	.	.	PROPN
easat-308	5	10	)	)	PUNCT
easat-308	5	11	;	;	PUNCT
easat-308	5	12	erlanekg@uitm.edu.my	erlanekg@uitm.edu.my	NOUN
easat-308	5	13	(	(	PUNCT
easat-308	5	14	e.k.g	e.k.g	NOUN
easat-308	5	15	.	.	PUNCT
easat-308	5	16	)	)	PUNCT
easat-308	5	17	.	.	PUNCT
easat-308	6	1	2faculty	2faculty	NUM
easat-308	6	2	of	of	ADP
easat-308	6	3	economics	economic	NOUN
easat-308	6	4	and	and	CCONJ
easat-308	6	5	business	business	NOUN
easat-308	6	6	,	,	PUNCT
easat-308	6	7	universitas	universita	NOUN
easat-308	6	8	padjadjaran	padjadjaran	NOUN
easat-308	6	9	,	,	PUNCT
easat-308	6	10	bandung	bandung	PROPN
easat-308	6	11	,	,	PUNCT
easat-308	6	12	indonesia	indonesia	PROPN
easat-308	6	13	;	;	PUNCT
easat-308	6	14	citra.sukmadilaga@unpad.ac.id	citra.sukmadilaga@unpad.ac.id	NUM
easat-308	6	15	(	(	PUNCT
easat-308	6	16	c.s	c.s	PROPN
easat-308	6	17	.	.	PROPN
easat-308	6	18	)	)	PUNCT
easat-308	6	19	.	.	PUNCT
easat-308	7	1	abstract	abstract	ADV
easat-308	7	2	:	:	PUNCT
easat-308	7	3	this	this	DET
easat-308	7	4	study	study	NOUN
easat-308	7	5	examines	examine	VERB
easat-308	7	6	the	the	DET
easat-308	7	7	relationship	relationship	NOUN
easat-308	7	8	between	between	ADP
easat-308	7	9	esg	esg	PROPN
easat-308	7	10	and	and	CCONJ
easat-308	7	11	the	the	DET
easat-308	7	12	performance	performance	NOUN
easat-308	7	13	of	of	ADP
easat-308	7	14	firms	firm	NOUN
easat-308	7	15	listed	list	VERB
easat-308	7	16	in	in	ADP
easat-308	7	17	the	the	DET
easat-308	7	18	financial	financial	ADJ
easat-308	7	19	times	times	PROPN
easat-308	7	20	stock	stock	PROPN
easat-308	7	21	exchange	exchange	PROPN
easat-308	7	22	(	(	PUNCT
easat-308	7	23	ftse	ftse	PROPN
easat-308	7	24	)	)	PUNCT
easat-308	7	25	,	,	PUNCT
easat-308	7	26	bursa	bursa	PROPN
easat-308	7	27	malaysia	malaysia	PROPN
easat-308	7	28	top	top	ADJ
easat-308	7	29	100	100	NUM
easat-308	7	30	index	index	NOUN
easat-308	7	31	in	in	ADP
easat-308	7	32	malaysia	malaysia	PROPN
easat-308	7	33	.	.	PUNCT
easat-308	8	1	specifically	specifically	ADV
easat-308	8	2	,	,	PUNCT
easat-308	8	3	this	this	DET
easat-308	8	4	study	study	NOUN
easat-308	8	5	examines	examine	VERB
easat-308	8	6	the	the	DET
easat-308	8	7	effect	effect	NOUN
easat-308	8	8	of	of	ADP
easat-308	8	9	each	each	PRON
easat-308	8	10	of	of	ADP
easat-308	8	11	the	the	DET
easat-308	8	12	esg	esg	PROPN
easat-308	8	13	pillars	pillar	NOUN
easat-308	8	14	,	,	PUNCT
easat-308	8	15	namely	namely	ADV
easat-308	8	16	,	,	PUNCT
easat-308	8	17	environmental	environmental	ADJ
easat-308	8	18	,	,	PUNCT
easat-308	8	19	social	social	ADJ
easat-308	8	20	,	,	PUNCT
easat-308	8	21	and	and	CCONJ
easat-308	8	22	government	government	NOUN
easat-308	8	23	disclosure	disclosure	NOUN
easat-308	8	24	,	,	PUNCT
easat-308	8	25	on	on	ADP
easat-308	8	26	firm	firm	ADJ
easat-308	8	27	performance	performance	NOUN
easat-308	8	28	.	.	PUNCT
easat-308	9	1	a	a	DET
easat-308	9	2	content	content	NOUN
easat-308	9	3	analysis	analysis	NOUN
easat-308	9	4	was	be	AUX
easat-308	9	5	utilised	utilise	VERB
easat-308	9	6	in	in	ADP
easat-308	9	7	this	this	DET
easat-308	9	8	study	study	NOUN
easat-308	9	9	using	use	VERB
easat-308	9	10	a	a	DET
easat-308	9	11	fixed	fix	VERB
easat-308	9	12	effects	effect	NOUN
easat-308	9	13	model	model	NOUN
easat-308	9	14	over	over	ADP
easat-308	9	15	a	a	DET
easat-308	9	16	6	6	NUM
easat-308	9	17	-	-	PUNCT
easat-308	9	18	year	year	NOUN
easat-308	9	19	period	period	NOUN
easat-308	9	20	from	from	ADP
easat-308	9	21	2015	2015	NUM
easat-308	9	22	to	to	ADP
easat-308	9	23	2020	2020	NUM
easat-308	9	24	.	.	PUNCT
easat-308	10	1	this	this	DET
easat-308	10	2	study	study	NOUN
easat-308	10	3	shows	show	VERB
easat-308	10	4	that	that	SCONJ
easat-308	10	5	among	among	ADP
easat-308	10	6	the	the	DET
easat-308	10	7	three	three	NUM
easat-308	10	8	esg	esg	PROPN
easat-308	10	9	pillars	pillar	NOUN
easat-308	10	10	,	,	PUNCT
easat-308	10	11	government	government	NOUN
easat-308	10	12	disclosure	disclosure	NOUN
easat-308	10	13	has	have	VERB
easat-308	10	14	a	a	DET
easat-308	10	15	significant	significant	ADJ
easat-308	10	16	positive	positive	ADJ
easat-308	10	17	relationship	relationship	NOUN
easat-308	10	18	with	with	ADP
easat-308	10	19	firm	firm	ADJ
easat-308	10	20	performance	performance	NOUN
easat-308	10	21	as	as	SCONJ
easat-308	10	22	measured	measure	VERB
easat-308	10	23	by	by	ADP
easat-308	10	24	return	return	NOUN
easat-308	10	25	on	on	ADP
easat-308	10	26	assets	asset	NOUN
easat-308	10	27	.	.	PUNCT
easat-308	11	1	on	on	ADP
easat-308	11	2	the	the	DET
easat-308	11	3	other	other	ADJ
easat-308	11	4	hand	hand	NOUN
easat-308	11	5	,	,	PUNCT
easat-308	11	6	environmental	environmental	ADJ
easat-308	11	7	and	and	CCONJ
easat-308	11	8	social	social	ADJ
easat-308	11	9	factors	factor	NOUN
easat-308	11	10	do	do	AUX
easat-308	11	11	not	not	PART
easat-308	11	12	significantly	significantly	ADV
easat-308	11	13	influence	influence	VERB
easat-308	11	14	the	the	DET
easat-308	11	15	performance	performance	NOUN
easat-308	11	16	of	of	ADP
easat-308	11	17	the	the	DET
easat-308	11	18	firms	firm	NOUN
easat-308	11	19	listed	list	VERB
easat-308	11	20	in	in	ADP
easat-308	11	21	the	the	DET
easat-308	11	22	ftse	ftse	PROPN
easat-308	11	23	,	,	PUNCT
easat-308	11	24	bursa	bursa	PROPN
easat-308	11	25	malaysia	malaysia	PROPN
easat-308	11	26	top	top	ADJ
easat-308	11	27	100	100	NUM
easat-308	11	28	index	index	NOUN
easat-308	11	29	in	in	ADP
easat-308	11	30	malaysia	malaysia	PROPN
easat-308	11	31	.	.	PUNCT
easat-308	12	1	the	the	DET
easat-308	12	2	findings	finding	NOUN
easat-308	12	3	of	of	ADP
easat-308	12	4	this	this	DET
easat-308	12	5	study	study	NOUN
easat-308	12	6	shed	shed	VERB
easat-308	12	7	light	light	NOUN
easat-308	12	8	on	on	ADP
easat-308	12	9	the	the	DET
easat-308	12	10	relationship	relationship	NOUN
easat-308	12	11	between	between	ADP
easat-308	12	12	each	each	DET
easat-308	12	13	esg	esg	NOUN
easat-308	12	14	pillar	pillar	NOUN
easat-308	12	15	and	and	CCONJ
easat-308	12	16	firm	firm	ADJ
easat-308	12	17	performance	performance	NOUN
easat-308	12	18	in	in	ADP
easat-308	12	19	the	the	DET
easat-308	12	20	context	context	NOUN
easat-308	12	21	of	of	ADP
easat-308	12	22	malaysia	malaysia	PROPN
easat-308	12	23	as	as	ADP
easat-308	12	24	an	an	DET
easat-308	12	25	emerging	emerge	VERB
easat-308	12	26	market	market	NOUN
easat-308	12	27	and	and	CCONJ
easat-308	12	28	from	from	ADP
easat-308	12	29	a	a	DET
easat-308	12	30	developing	develop	VERB
easat-308	12	31	country	country	NOUN
easat-308	12	32	perspective	perspective	NOUN
easat-308	12	33	.	.	PUNCT
easat-308	13	1	furthermore	furthermore	ADV
easat-308	13	2	,	,	PUNCT
easat-308	13	3	this	this	DET
easat-308	13	4	study	study	NOUN
easat-308	13	5	makes	make	VERB
easat-308	13	6	a	a	DET
easat-308	13	7	valuable	valuable	ADJ
easat-308	13	8	contribution	contribution	NOUN
easat-308	13	9	by	by	ADP
easat-308	13	10	presenting	present	VERB
easat-308	13	11	empirical	empirical	ADJ
easat-308	13	12	data	datum	NOUN
easat-308	13	13	that	that	PRON
easat-308	13	14	supports	support	VERB
easat-308	13	15	the	the	DET
easat-308	13	16	notion	notion	NOUN
easat-308	13	17	that	that	SCONJ
easat-308	13	18	esg	esg	PROPN
easat-308	13	19	recommendations	recommendation	NOUN
easat-308	13	20	facilitate	facilitate	VERB
easat-308	13	21	the	the	DET
easat-308	13	22	entry	entry	NOUN
easat-308	13	23	of	of	ADP
easat-308	13	24	enterprises	enterprise	NOUN
easat-308	13	25	into	into	ADP
easat-308	13	26	new	new	ADJ
easat-308	13	27	markets	market	NOUN
easat-308	13	28	and	and	CCONJ
easat-308	13	29	the	the	DET
easat-308	13	30	expansion	expansion	NOUN
easat-308	13	31	of	of	ADP
easat-308	13	32	their	their	PRON
easat-308	13	33	presence	presence	NOUN
easat-308	13	34	in	in	ADP
easat-308	13	35	current	current	ADJ
easat-308	13	36	markets	market	NOUN
easat-308	13	37	.	.	PUNCT
easat-308	14	1	furthermore	furthermore	ADV
easat-308	14	2	,	,	PUNCT
easat-308	14	3	it	it	PRON
easat-308	14	4	offers	offer	VERB
easat-308	14	5	valuable	valuable	ADJ
easat-308	14	6	insights	insight	NOUN
easat-308	14	7	into	into	ADP
easat-308	14	8	the	the	DET
easat-308	14	9	primary	primary	ADJ
easat-308	14	10	determinants	determinant	NOUN
easat-308	14	11	that	that	PRON
easat-308	14	12	impact	impact	VERB
easat-308	14	13	the	the	DET
easat-308	14	14	success	success	NOUN
easat-308	14	15	of	of	ADP
easat-308	14	16	an	an	DET
easat-308	14	17	organisation	organisation	NOUN
easat-308	14	18	.	.	PUNCT
easat-308	15	1	this	this	PRON
easat-308	15	2	helps	help	VERB
easat-308	15	3	companies	company	NOUN
easat-308	15	4	direct	direct	VERB
easat-308	15	5	more	more	ADJ
easat-308	15	6	attention	attention	NOUN
easat-308	15	7	towards	towards	ADP
easat-308	15	8	this	this	DET
easat-308	15	9	particular	particular	ADJ
easat-308	15	10	component	component	NOUN
easat-308	15	11	and	and	CCONJ
easat-308	15	12	formulate	formulate	ADJ
easat-308	15	13	business	business	NOUN
easat-308	15	14	plans	plan	NOUN
easat-308	15	15	that	that	PRON
easat-308	15	16	empower	empower	VERB
easat-308	15	17	them	they	PRON
easat-308	15	18	to	to	PART
easat-308	15	19	optimise	optimise	VERB
easat-308	15	20	the	the	DET
easat-308	15	21	use	use	NOUN
easat-308	15	22	of	of	ADP
easat-308	15	23	esg	esg	PROPN
easat-308	15	24	data	datum	NOUN
easat-308	15	25	reporting	reporting	NOUN
easat-308	15	26	.	.	PUNCT
easat-308	16	1	keywords	keyword	NOUN
easat-308	16	2	:	:	PUNCT
easat-308	16	3	environmental	environmental	ADJ
easat-308	16	4	,	,	PUNCT
easat-308	16	5	firm	firm	ADJ
easat-308	16	6	performance	performance	NOUN
easat-308	16	7	,	,	PUNCT
easat-308	16	8	governance	governance	NOUN
easat-308	16	9	,	,	PUNCT
easat-308	16	10	malaysia	malaysia	PROPN
easat-308	16	11	,	,	PUNCT
easat-308	16	12	return	return	VERB
easat-308	16	13	on	on	ADP
easat-308	16	14	assets	asset	NOUN
easat-308	16	15	,	,	PUNCT
easat-308	16	16	social	social	ADJ
easat-308	16	17	.	.	PUNCT
easat-308	17	1	1	1	X
easat-308	17	2	.	.	X
easat-308	17	3	introduction	introduction	NOUN
easat-308	17	4	as	as	SCONJ
easat-308	17	5	economies	economy	NOUN
easat-308	17	6	were	be	AUX
easat-308	17	7	formed	form	VERB
easat-308	17	8	on	on	ADP
easat-308	17	9	stock	stock	NOUN
easat-308	17	10	exchanges	exchange	NOUN
easat-308	17	11	,	,	PUNCT
easat-308	17	12	conventional	conventional	ADJ
easat-308	17	13	financial	financial	ADJ
easat-308	17	14	reporting	reporting	NOUN
easat-308	17	15	was	be	AUX
easat-308	17	16	crucial	crucial	ADJ
easat-308	17	17	to	to	ADP
easat-308	17	18	markets	market	NOUN
easat-308	17	19	around	around	ADP
easat-308	17	20	the	the	DET
easat-308	17	21	world	world	NOUN
easat-308	17	22	decades	decade	NOUN
easat-308	17	23	ago	ago	ADV
easat-308	17	24	.	.	PUNCT
easat-308	18	1	recent	recent	ADJ
easat-308	18	2	trends	trend	NOUN
easat-308	18	3	,	,	PUNCT
easat-308	18	4	however	however	ADV
easat-308	18	5	,	,	PUNCT
easat-308	18	6	have	have	AUX
easat-308	18	7	increased	increase	VERB
easat-308	18	8	reporting	reporting	NOUN
easat-308	18	9	requirements	requirement	NOUN
easat-308	18	10	as	as	SCONJ
easat-308	18	11	investors	investor	NOUN
easat-308	18	12	expect	expect	VERB
easat-308	18	13	more	more	ADJ
easat-308	18	14	openness	openness	NOUN
easat-308	18	15	and	and	CCONJ
easat-308	18	16	scrutiny	scrutiny	NOUN
easat-308	18	17	from	from	ADP
easat-308	18	18	firms	firm	NOUN
easat-308	18	19	.	.	PUNCT
easat-308	19	1	traditional	traditional	ADJ
easat-308	19	2	financial	financial	ADJ
easat-308	19	3	reporting	reporting	NOUN
easat-308	19	4	has	have	AUX
easat-308	19	5	failed	fail	VERB
easat-308	19	6	to	to	PART
easat-308	19	7	address	address	VERB
easat-308	19	8	investor	investor	NOUN
easat-308	19	9	concerns	concern	NOUN
easat-308	19	10	about	about	ADP
easat-308	19	11	non	non	ADJ
easat-308	19	12	-	-	ADJ
easat-308	19	13	financial	financial	ADJ
easat-308	19	14	characteristics	characteristic	NOUN
easat-308	19	15	of	of	ADP
easat-308	19	16	firms	firm	NOUN
easat-308	19	17	,	,	PUNCT
easat-308	19	18	such	such	ADJ
easat-308	19	19	as	as	ADP
easat-308	19	20	long	long	ADJ
easat-308	19	21	-	-	PUNCT
easat-308	19	22	term	term	NOUN
easat-308	19	23	orientation	orientation	NOUN
easat-308	19	24	and	and	CCONJ
easat-308	19	25	competitiveness	competitiveness	NOUN
easat-308	19	26	fisch	fisch	NOUN
easat-308	20	1	[	[	X
easat-308	20	2	1	1	NUM
easat-308	20	3	]	]	PUNCT
easat-308	20	4	.	.	PUNCT
easat-308	20	5	boffo	boffo	NOUN
easat-308	20	6	and	and	CCONJ
easat-308	20	7	patalano	patalano	VERB
easat-308	21	1	[	[	X
easat-308	21	2	2	2	X
easat-308	21	3	]	]	PUNCT
easat-308	21	4	noted	note	VERB
easat-308	21	5	that	that	SCONJ
easat-308	21	6	firms	firm	NOUN
easat-308	21	7	can	can	AUX
easat-308	21	8	no	no	ADV
easat-308	21	9	longer	long	ADV
easat-308	21	10	ignore	ignore	VERB
easat-308	21	11	various	various	ADJ
easat-308	21	12	mediating	mediate	VERB
easat-308	21	13	elements	element	NOUN
easat-308	21	14	and	and	CCONJ
easat-308	21	15	the	the	DET
easat-308	21	16	impact	impact	NOUN
easat-308	21	17	of	of	ADP
easat-308	21	18	their	their	PRON
easat-308	21	19	activities	activity	NOUN
easat-308	21	20	and	and	CCONJ
easat-308	21	21	operations	operation	NOUN
easat-308	21	22	on	on	ADP
easat-308	21	23	society	society	NOUN
easat-308	21	24	and	and	CCONJ
easat-308	21	25	the	the	DET
easat-308	21	26	natural	natural	ADJ
easat-308	21	27	environment	environment	NOUN
easat-308	21	28	in	in	ADP
easat-308	21	29	which	which	PRON
easat-308	21	30	they	they	PRON
easat-308	21	31	operate	operate	VERB
easat-308	21	32	due	due	ADP
easat-308	21	33	to	to	ADP
easat-308	21	34	the	the	DET
easat-308	21	35	scarcity	scarcity	NOUN
easat-308	21	36	of	of	ADP
easat-308	21	37	natural	natural	ADJ
easat-308	21	38	resources	resource	NOUN
easat-308	22	1	[	[	X
easat-308	22	2	3	3	NUM
easat-308	22	3	]	]	PUNCT
easat-308	22	4	.	.	PUNCT
easat-308	23	1	consequently	consequently	ADV
easat-308	23	2	,	,	PUNCT
easat-308	23	3	it	it	PRON
easat-308	23	4	is	be	AUX
easat-308	23	5	imperative	imperative	ADJ
easat-308	23	6	for	for	SCONJ
easat-308	23	7	organizations	organization	NOUN
easat-308	23	8	to	to	PART
easat-308	23	9	establish	establish	VERB
easat-308	23	10	a	a	DET
easat-308	23	11	comprehensive	comprehensive	ADJ
easat-308	23	12	framework	framework	NOUN
easat-308	23	13	that	that	PRON
easat-308	23	14	incorporates	incorporate	VERB
easat-308	23	15	sustainability	sustainability	NOUN
easat-308	23	16	into	into	ADP
easat-308	23	17	their	their	PRON
easat-308	23	18	economic	economic	ADJ
easat-308	23	19	endeavors	endeavor	NOUN
easat-308	23	20	.	.	PUNCT
easat-308	24	1	the	the	DET
easat-308	24	2	values	value	NOUN
easat-308	24	3	of	of	ADP
easat-308	24	4	sustainable	sustainable	ADJ
easat-308	24	5	development	development	NOUN
easat-308	24	6	require	require	VERB
easat-308	24	7	sustainable	sustainable	ADJ
easat-308	24	8	reporting	reporting	NOUN
easat-308	24	9	for	for	ADP
easat-308	24	10	business	business	NOUN
easat-308	24	11	analysis	analysis	NOUN
easat-308	24	12	,	,	PUNCT
easat-308	24	13	planning	planning	NOUN
easat-308	24	14	,	,	PUNCT
easat-308	24	15	strategic	strategic	ADJ
easat-308	24	16	decision	decision	NOUN
easat-308	24	17	-	-	PUNCT
easat-308	24	18	making	making	NOUN
easat-308	24	19	,	,	PUNCT
easat-308	24	20	and	and	CCONJ
easat-308	24	21	target	target	NOUN
easat-308	24	22	setting	setting	NOUN
easat-308	24	23	.	.	PUNCT
easat-308	25	1	sustainable	sustainable	ADJ
easat-308	25	2	development	development	NOUN
easat-308	25	3	was	be	AUX
easat-308	25	4	defined	define	VERB
easat-308	25	5	in	in	ADP
easat-308	25	6	the	the	DET
easat-308	25	7	1987	1987	NUM
easat-308	25	8	brundtland	brundtland	PROPN
easat-308	25	9	report	report	NOUN
easat-308	25	10	to	to	ADP
easat-308	25	11	the	the	DET
easat-308	25	12	world	world	NOUN
easat-308	25	13	commission	commission	PROPN
easat-308	25	14	on	on	ADP
easat-308	25	15	environment	environment	NOUN
easat-308	25	16	and	and	CCONJ
easat-308	25	17	development	development	NOUN
easat-308	25	18	as	as	ADP
easat-308	25	19	development	development	NOUN
easat-308	25	20	that	that	PRON
easat-308	25	21	meets	meet	VERB
easat-308	25	22	the	the	DET
easat-308	25	23	needs	need	NOUN
easat-308	25	24	of	of	ADP
easat-308	25	25	the	the	DET
easat-308	25	26	present	present	NOUN
easat-308	25	27	without	without	ADP
easat-308	25	28	compromising	compromise	VERB
easat-308	25	29	the	the	DET
easat-308	25	30	ability	ability	NOUN
easat-308	25	31	of	of	ADP
easat-308	25	32	future	future	ADJ
easat-308	25	33	generations	generation	NOUN
easat-308	25	34	to	to	PART
easat-308	25	35	meet	meet	VERB
easat-308	25	36	their	their	PRON
easat-308	25	37	own	own	ADJ
easat-308	25	38	needs	need	NOUN
easat-308	25	39	[	[	X
easat-308	25	40	4	4	NUM
easat-308	25	41	]	]	PUNCT
easat-308	25	42	.	.	PUNCT
easat-308	26	1	following	follow	VERB
easat-308	26	2	this	this	PRON
easat-308	26	3	,	,	PUNCT
easat-308	26	4	the	the	DET
easat-308	26	5	united	united	PROPN
easat-308	26	6	nations	nations	PROPN
easat-308	26	7	and	and	CCONJ
easat-308	26	8	the	the	DET
easat-308	26	9	sse	sse	NOUN
easat-308	26	10	call	call	NOUN
easat-308	26	11	on	on	ADP
easat-308	26	12	all	all	DET
easat-308	26	13	large	large	ADJ
easat-308	26	14	firms	firm	NOUN
easat-308	26	15	to	to	PART
easat-308	26	16	disclose	disclose	VERB
easat-308	26	17	their	their	PRON
easat-308	26	18	environmental	environmental	ADJ
easat-308	26	19	and	and	CCONJ
easat-308	26	20	social	social	ADJ
easat-308	26	21	impacts	impact	NOUN
easat-308	26	22	by	by	ADP
easat-308	26	23	2030	2030	NUM
easat-308	26	24	[	[	X
easat-308	26	25	5	5	NUM
easat-308	26	26	]	]	PUNCT
easat-308	26	27	.	.	PUNCT
easat-308	27	1	the	the	DET
easat-308	27	2	2006	2006	NUM
easat-308	27	3	corporate	corporate	ADJ
easat-308	27	4	social	social	ADJ
easat-308	27	5	responsibility	responsibility	NOUN
easat-308	27	6	(	(	PUNCT
easat-308	27	7	csr	csr	NOUN
easat-308	27	8	)	)	PUNCT
easat-308	27	9	reporting	reporting	NOUN
easat-308	27	10	frame	frame	NOUN
easat-308	27	11	work	work	NOUN
easat-308	27	12	included	include	VERB
easat-308	27	13	corporate	corporate	ADJ
easat-308	27	14	social	social	ADJ
easat-308	27	15	responsibility	responsibility	NOUN
easat-308	27	16	and	and	CCONJ
easat-308	27	17	the	the	DET
easat-308	27	18	environmental	environmental	ADJ
easat-308	27	19	and	and	CCONJ
easat-308	27	20	social	social	ADJ
easat-308	27	21	impacts	impact	NOUN
easat-308	27	22	2	2	NUM
easat-308	27	23	edelweiss	edelweiss	PROPN
easat-308	27	24	applied	apply	VERB
easat-308	27	25	science	science	NOUN
easat-308	27	26	and	and	CCONJ
easat-308	27	27	technology	technology	NOUN
easat-308	27	28	issn	issn	PROPN
easat-308	27	29	:	:	PUNCT
easat-308	27	30	2576	2576	NUM
easat-308	27	31	-	-	SYM
easat-308	27	32	8484	8484	NUM
easat-308	27	33	vol	vol	NOUN
easat-308	27	34	.	.	PROPN
easat-308	28	1	7	7	NUM
easat-308	28	2	,	,	PUNCT
easat-308	28	3	no	no	INTJ
easat-308	28	4	.	.	NOUN
easat-308	28	5	1	1	NUM
easat-308	28	6	:	:	SYM
easat-308	28	7	1	1	NUM
easat-308	28	8	-	-	SYM
easat-308	28	9	18	18	NUM
easat-308	28	10	,	,	PUNCT
easat-308	28	11	2023	2023	NUM
easat-308	28	12	doi	doi	NOUN
easat-308	28	13	:	:	PUNCT
easat-308	28	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	28	15	©	©	PROPN
easat-308	28	16	2023	2023	NUM
easat-308	28	17	by	by	ADP
easat-308	28	18	the	the	DET
easat-308	28	19	authors	author	NOUN
easat-308	28	20	;	;	PUNCT
easat-308	28	21	licensee	licensee	PROPN
easat-308	28	22	learning	learn	VERB
easat-308	28	23	gate	gate	NOUN
easat-308	28	24	of	of	ADP
easat-308	28	25	corporate	corporate	ADJ
easat-308	28	26	activities	activity	NOUN
easat-308	28	27	,	,	PUNCT
easat-308	28	28	while	while	SCONJ
easat-308	28	29	the	the	DET
easat-308	28	30	2015	2015	NUM
easat-308	28	31	sustainability	sustainability	NOUN
easat-308	28	32	framework	framework	NOUN
easat-308	28	33	combined	combine	VERB
easat-308	28	34	corporate	corporate	ADJ
easat-308	28	35	disclosure	disclosure	NOUN
easat-308	28	36	into	into	ADP
easat-308	28	37	three	three	NUM
easat-308	28	38	pillars	pillar	NOUN
easat-308	28	39	:	:	PUNCT
easat-308	28	40	esg	esg	NOUN
easat-308	28	41	practices	practice	NOUN
easat-308	28	42	,	,	PUNCT
easat-308	28	43	mohammad	mohammad	PROPN
easat-308	28	44	and	and	CCONJ
easat-308	28	45	wasiuzzaman	wasiuzzaman	NOUN
easat-308	29	1	[	[	X
easat-308	29	2	6	6	NUM
easat-308	29	3	]	]	PUNCT
easat-308	29	4	.	.	PUNCT
easat-308	30	1	bursa	bursa	NOUN
easat-308	30	2	malaysia	malaysia	PROPN
easat-308	31	1	[	[	X
easat-308	31	2	7	7	X
easat-308	31	3	]	]	PUNCT
easat-308	31	4	noted	note	VERB
easat-308	31	5	that	that	SCONJ
easat-308	31	6	a	a	DET
easat-308	31	7	comprehensive	comprehensive	ADJ
easat-308	31	8	esg	esg	NOUN
easat-308	31	9	approach	approach	NOUN
easat-308	31	10	is	be	AUX
easat-308	31	11	essential	essential	ADJ
easat-308	31	12	for	for	ADP
easat-308	31	13	corporate	corporate	ADJ
easat-308	31	14	resilience	resilience	NOUN
easat-308	31	15	and	and	CCONJ
easat-308	31	16	long	long	ADJ
easat-308	31	17	-	-	PUNCT
easat-308	31	18	term	term	NOUN
easat-308	31	19	performance	performance	NOUN
easat-308	31	20	.	.	PUNCT
easat-308	32	1	in	in	ADP
easat-308	32	2	malaysia	malaysia	PROPN
easat-308	32	3	,	,	PUNCT
easat-308	32	4	firms	firm	NOUN
easat-308	32	5	listed	list	VERB
easat-308	32	6	in	in	ADP
easat-308	32	7	the	the	DET
easat-308	32	8	ftse	ftse	PROPN
easat-308	32	9	bursa	bursa	PROPN
easat-308	32	10	malaysia	malaysia	PROPN
easat-308	32	11	top	top	ADJ
easat-308	32	12	100	100	NUM
easat-308	32	13	index	index	NOUN
easat-308	32	14	are	be	AUX
easat-308	32	15	considered	consider	VERB
easat-308	32	16	to	to	PART
easat-308	32	17	be	be	AUX
easat-308	32	18	major	major	ADJ
easat-308	32	19	industry	industry	NOUN
easat-308	32	20	players	player	NOUN
easat-308	32	21	and	and	CCONJ
easat-308	32	22	are	be	AUX
easat-308	32	23	therefore	therefore	ADV
easat-308	32	24	under	under	ADP
easat-308	32	25	more	more	ADJ
easat-308	32	26	pressure	pressure	NOUN
easat-308	32	27	to	to	PART
easat-308	32	28	be	be	AUX
easat-308	32	29	more	more	ADV
easat-308	32	30	responsible	responsible	ADJ
easat-308	32	31	and	and	CCONJ
easat-308	32	32	transparent	transparent	ADJ
easat-308	32	33	in	in	ADP
easat-308	32	34	terms	term	NOUN
easat-308	32	35	of	of	ADP
easat-308	32	36	esg	esg	PROPN
easat-308	32	37	disclosure	disclosure	NOUN
easat-308	32	38	.	.	PUNCT
easat-308	33	1	however	however	ADV
easat-308	33	2	,	,	PUNCT
easat-308	33	3	to	to	ADP
easat-308	33	4	date	date	NOUN
easat-308	33	5	,	,	PUNCT
easat-308	33	6	there	there	PRON
easat-308	33	7	are	be	VERB
easat-308	33	8	only	only	ADV
easat-308	33	9	a	a	DET
easat-308	33	10	few	few	ADJ
easat-308	33	11	studies	study	NOUN
easat-308	33	12	that	that	PRON
easat-308	33	13	have	have	AUX
easat-308	33	14	examined	examine	VERB
easat-308	33	15	the	the	DET
easat-308	33	16	relationship	relationship	NOUN
easat-308	33	17	between	between	ADP
easat-308	33	18	esg	esg	PROPN
easat-308	33	19	disclosure	disclosure	NOUN
easat-308	33	20	and	and	CCONJ
easat-308	33	21	the	the	DET
easat-308	33	22	corporate	corporate	ADJ
easat-308	33	23	performance	performance	NOUN
easat-308	33	24	of	of	ADP
easat-308	33	25	these	these	DET
easat-308	33	26	firms	firm	NOUN
easat-308	33	27	,	,	PUNCT
easat-308	33	28	using	use	VERB
easat-308	33	29	malaysia	malaysia	PROPN
easat-308	33	30	as	as	ADP
easat-308	33	31	the	the	DET
easat-308	33	32	setting	setting	NOUN
easat-308	33	33	.	.	PUNCT
easat-308	34	1	therefore	therefore	ADV
easat-308	34	2	,	,	PUNCT
easat-308	34	3	this	this	DET
easat-308	34	4	study	study	NOUN
easat-308	34	5	examines	examine	VERB
easat-308	34	6	the	the	DET
easat-308	34	7	relationship	relationship	NOUN
easat-308	34	8	between	between	ADP
easat-308	34	9	esg	esg	PROPN
easat-308	34	10	disclosure	disclosure	NOUN
easat-308	34	11	and	and	CCONJ
easat-308	34	12	the	the	DET
easat-308	34	13	corporate	corporate	ADJ
easat-308	34	14	performance	performance	NOUN
easat-308	34	15	of	of	ADP
easat-308	34	16	the	the	DET
easat-308	34	17	firms	firm	NOUN
easat-308	34	18	listed	list	VERB
easat-308	34	19	in	in	ADP
easat-308	34	20	the	the	DET
easat-308	34	21	ftse	ftse	PROPN
easat-308	34	22	bursa	bursa	PROPN
easat-308	34	23	malaysia	malaysia	PROPN
easat-308	34	24	top	top	ADJ
easat-308	34	25	100	100	NUM
easat-308	34	26	index	index	NOUN
easat-308	34	27	.	.	PUNCT
easat-308	35	1	the	the	DET
easat-308	35	2	findings	finding	NOUN
easat-308	35	3	of	of	ADP
easat-308	35	4	this	this	DET
easat-308	35	5	study	study	NOUN
easat-308	35	6	can	can	AUX
easat-308	35	7	help	help	VERB
easat-308	35	8	policymakers	policymaker	NOUN
easat-308	35	9	enhance	enhance	VERB
easat-308	35	10	and	and	CCONJ
easat-308	35	11	improve	improve	VERB
easat-308	35	12	the	the	DET
easat-308	35	13	regulatory	regulatory	ADJ
easat-308	35	14	framework	framework	NOUN
easat-308	35	15	.	.	PUNCT
easat-308	36	1	the	the	DET
easat-308	36	2	next	next	ADJ
easat-308	36	3	section	section	NOUN
easat-308	36	4	,	,	PUNCT
easat-308	36	5	section	section	NOUN
easat-308	36	6	two	two	NUM
easat-308	36	7	,	,	PUNCT
easat-308	36	8	presents	present	VERB
easat-308	36	9	the	the	DET
easat-308	36	10	esg	esg	PROPN
easat-308	36	11	disclosure	disclosure	NOUN
easat-308	36	12	in	in	ADP
easat-308	36	13	malaysia	malaysia	PROPN
easat-308	36	14	,	,	PUNCT
easat-308	36	15	while	while	SCONJ
easat-308	36	16	section	section	NOUN
easat-308	36	17	three	three	NUM
easat-308	36	18	reviews	review	NOUN
easat-308	36	19	the	the	DET
easat-308	36	20	literature	literature	NOUN
easat-308	36	21	relevant	relevant	ADJ
easat-308	36	22	to	to	ADP
easat-308	36	23	this	this	DET
easat-308	36	24	study	study	NOUN
easat-308	36	25	.	.	PUNCT
easat-308	37	1	this	this	PRON
easat-308	37	2	is	be	AUX
easat-308	37	3	followed	follow	VERB
easat-308	37	4	by	by	ADP
easat-308	37	5	the	the	DET
easat-308	37	6	research	research	NOUN
easat-308	37	7	design	design	NOUN
easat-308	37	8	in	in	ADP
easat-308	37	9	section	section	NOUN
easat-308	37	10	four	four	NUM
easat-308	37	11	,	,	PUNCT
easat-308	37	12	and	and	CCONJ
easat-308	37	13	section	section	NOUN
easat-308	37	14	five	five	NUM
easat-308	37	15	provides	provide	VERB
easat-308	37	16	the	the	DET
easat-308	37	17	results	result	NOUN
easat-308	37	18	and	and	CCONJ
easat-308	37	19	discussion	discussion	NOUN
easat-308	37	20	.	.	PUNCT
easat-308	38	1	the	the	DET
easat-308	38	2	last	last	ADJ
easat-308	38	3	section	section	NOUN
easat-308	38	4	,	,	PUNCT
easat-308	38	5	section	section	NOUN
easat-308	38	6	six	six	NUM
easat-308	38	7	,	,	PUNCT
easat-308	38	8	concludes	conclude	VERB
easat-308	38	9	this	this	DET
easat-308	38	10	study	study	NOUN
easat-308	38	11	.	.	PUNCT
easat-308	39	1	2	2	X
easat-308	39	2	.	.	X
easat-308	39	3	esg	esg	NOUN
easat-308	39	4	disclosure	disclosure	NOUN
easat-308	39	5	in	in	ADP
easat-308	39	6	malaysia	malaysia	PROPN
easat-308	39	7	the	the	DET
easat-308	39	8	history	history	NOUN
easat-308	39	9	of	of	ADP
easat-308	39	10	esg	esg	PROPN
easat-308	39	11	disclosure	disclosure	NOUN
easat-308	39	12	in	in	ADP
easat-308	39	13	malaysia	malaysia	PROPN
easat-308	39	14	began	begin	VERB
easat-308	39	15	in	in	ADP
easat-308	39	16	2006	2006	NUM
easat-308	39	17	,	,	PUNCT
easat-308	39	18	when	when	SCONJ
easat-308	39	19	the	the	DET
easat-308	39	20	government	government	NOUN
easat-308	39	21	mandated	mandate	VERB
easat-308	39	22	all	all	DET
easat-308	39	23	firms	firm	NOUN
easat-308	39	24	listed	list	VERB
easat-308	39	25	under	under	ADP
easat-308	39	26	the	the	DET
easat-308	39	27	main	main	ADJ
easat-308	39	28	and	and	CCONJ
easat-308	39	29	access	access	NOUN
easat-308	39	30	,	,	PUNCT
easat-308	39	31	certainty	certainty	NOUN
easat-308	39	32	,	,	PUNCT
easat-308	39	33	and	and	CCONJ
easat-308	39	34	efficiency	efficiency	NOUN
easat-308	39	35	(	(	PUNCT
easat-308	39	36	ace	ace	NOUN
easat-308	39	37	)	)	PUNCT
easat-308	39	38	markets	market	NOUN
easat-308	39	39	to	to	PART
easat-308	39	40	disclose	disclose	VERB
easat-308	39	41	their	their	PRON
easat-308	39	42	csr	csr	NOUN
easat-308	39	43	in	in	ADP
easat-308	39	44	their	their	PRON
easat-308	39	45	annual	annual	ADJ
easat-308	39	46	reports	report	NOUN
easat-308	39	47	[	[	X
easat-308	39	48	8	8	NUM
easat-308	39	49	]	]	PUNCT
easat-308	39	50	.	.	PUNCT
easat-308	40	1	in	in	ADP
easat-308	40	2	relation	relation	NOUN
easat-308	40	3	to	to	ADP
easat-308	40	4	this	this	PRON
easat-308	40	5	,	,	PUNCT
easat-308	40	6	bursa	bursa	PROPN
easat-308	40	7	malaysia	malaysia	PROPN
easat-308	40	8	also	also	ADV
easat-308	40	9	published	publish	VERB
easat-308	40	10	the	the	DET
easat-308	40	11	first	first	ADJ
easat-308	40	12	csr	csr	NOUN
easat-308	40	13	framework	framework	NOUN
easat-308	40	14	that	that	PRON
easat-308	40	15	focused	focus	VERB
easat-308	40	16	on	on	ADP
easat-308	40	17	four	four	NUM
easat-308	40	18	dimensions	dimension	NOUN
easat-308	40	19	:	:	PUNCT
easat-308	40	20	workplace	workplace	NOUN
easat-308	40	21	(	(	PUNCT
easat-308	40	22	social	social	ADJ
easat-308	40	23	internal	internal	ADJ
easat-308	40	24	stakeholders	stakeholder	NOUN
easat-308	40	25	)	)	PUNCT
easat-308	40	26	,	,	PUNCT
easat-308	40	27	community	community	NOUN
easat-308	40	28	(	(	PUNCT
easat-308	40	29	social	social	ADJ
easat-308	40	30	external	external	ADJ
easat-308	40	31	stakeholders	stakeholder	NOUN
easat-308	40	32	)	)	PUNCT
easat-308	40	33	,	,	PUNCT
easat-308	40	34	marketplace	marketplace	NOUN
easat-308	40	35	(	(	PUNCT
easat-308	40	36	economic	economic	ADJ
easat-308	40	37	)	)	PUNCT
easat-308	40	38	,	,	PUNCT
easat-308	40	39	and	and	CCONJ
easat-308	40	40	environment	environment	NOUN
easat-308	41	1	[	[	X
easat-308	41	2	9	9	NUM
easat-308	41	3	]	]	PUNCT
easat-308	41	4	.	.	PUNCT
easat-308	42	1	csr	csr	PROPN
easat-308	42	2	was	be	AUX
easat-308	42	3	also	also	ADV
easat-308	42	4	introduced	introduce	VERB
easat-308	42	5	into	into	ADP
easat-308	42	6	the	the	DET
easat-308	42	7	tenth	tenth	ADJ
easat-308	42	8	malaysia	malaysia	PROPN
easat-308	42	9	plan	plan	NOUN
easat-308	42	10	(	(	PUNCT
easat-308	42	11	10mp	10mp	NOUN
easat-308	42	12	)	)	PUNCT
easat-308	42	13	from	from	ADP
easat-308	42	14	2011	2011	NUM
easat-308	42	15	to	to	ADP
easat-308	42	16	2015	2015	NUM
easat-308	42	17	and	and	CCONJ
easat-308	42	18	has	have	AUX
easat-308	42	19	been	be	AUX
easat-308	42	20	viewed	view	VERB
easat-308	42	21	as	as	ADP
easat-308	42	22	a	a	DET
easat-308	42	23	critical	critical	ADJ
easat-308	42	24	component	component	NOUN
easat-308	42	25	of	of	ADP
easat-308	42	26	the	the	DET
easat-308	42	27	national	national	ADJ
easat-308	42	28	integrity	integrity	PROPN
easat-308	42	29	plan	plan	NOUN
easat-308	42	30	's	's	PART
easat-308	42	31	strategic	strategic	ADJ
easat-308	42	32	objectives	objective	NOUN
easat-308	42	33	for	for	ADP
easat-308	42	34	achieving	achieve	VERB
easat-308	42	35	vision	vision	NOUN
easat-308	42	36	2020	2020	NUM
easat-308	42	37	.	.	PUNCT
easat-308	43	1	in	in	ADP
easat-308	43	2	december	december	PROPN
easat-308	43	3	2014	2014	NUM
easat-308	43	4	,	,	PUNCT
easat-308	43	5	the	the	DET
easat-308	43	6	establishment	establishment	NOUN
easat-308	43	7	of	of	ADP
easat-308	43	8	the	the	DET
easat-308	43	9	ftse4good	ftse4good	PROPN
easat-308	43	10	bursa	bursa	PROPN
easat-308	43	11	malaysia	malaysia	PROPN
easat-308	43	12	(	(	PUNCT
easat-308	43	13	f4gbm	f4gbm	X
easat-308	43	14	)	)	PUNCT
easat-308	43	15	in	in	ADP
easat-308	43	16	collaboration	collaboration	NOUN
easat-308	43	17	with	with	ADP
easat-308	43	18	ftse	ftse	PROPN
easat-308	43	19	russell	russell	PROPN
easat-308	43	20	led	lead	VERB
easat-308	43	21	to	to	ADP
easat-308	43	22	the	the	DET
easat-308	43	23	start	start	NOUN
easat-308	43	24	of	of	ADP
easat-308	43	25	initiatives	initiative	NOUN
easat-308	43	26	to	to	PART
easat-308	43	27	promote	promote	VERB
easat-308	43	28	best	good	ADJ
easat-308	43	29	practice	practice	NOUN
easat-308	43	30	disclosure	disclosure	NOUN
easat-308	43	31	among	among	ADP
easat-308	43	32	malaysian	malaysian	PROPN
easat-308	43	33	plcs	plcs	PROPN
easat-308	43	34	.	.	PUNCT
easat-308	44	1	firms	firm	NOUN
easat-308	44	2	are	be	AUX
easat-308	44	3	evaluated	evaluate	VERB
easat-308	44	4	based	base	VERB
easat-308	44	5	on	on	ADP
easat-308	44	6	a	a	DET
easat-308	44	7	transparent	transparent	ADJ
easat-308	44	8	and	and	CCONJ
easat-308	44	9	objective	objective	ADJ
easat-308	44	10	approach	approach	NOUN
easat-308	44	11	that	that	PRON
easat-308	44	12	considers	consider	VERB
easat-308	44	13	both	both	CCONJ
easat-308	44	14	the	the	DET
easat-308	44	15	level	level	NOUN
easat-308	44	16	of	of	ADP
easat-308	44	17	substantial	substantial	ADJ
easat-308	44	18	esg	esg	NOUN
easat-308	44	19	risk	risk	NOUN
easat-308	44	20	they	they	PRON
easat-308	44	21	faced	face	VERB
easat-308	44	22	and	and	CCONJ
easat-308	44	23	steps	step	NOUN
easat-308	44	24	taken	take	VERB
easat-308	44	25	to	to	PART
easat-308	44	26	manage	manage	VERB
easat-308	44	27	the	the	DET
easat-308	44	28	risks	risk	NOUN
easat-308	44	29	[	[	X
easat-308	44	30	10	10	NUM
easat-308	44	31	]	]	PUNCT
easat-308	44	32	.	.	PUNCT
easat-308	45	1	the	the	DET
easat-308	45	2	increasing	increase	VERB
easat-308	45	3	number	number	NOUN
easat-308	45	4	of	of	ADP
easat-308	45	5	f4gbm	f4gbm	NOUN
easat-308	45	6	index	index	NOUN
easat-308	45	7	constituents	constituent	NOUN
easat-308	45	8	from	from	ADP
easat-308	45	9	24	24	NUM
easat-308	45	10	to	to	PART
easat-308	45	11	80	80	NUM
easat-308	45	12	as	as	ADP
easat-308	45	13	per	per	ADP
easat-308	45	14	the	the	DET
easat-308	45	15	recent	recent	ADJ
easat-308	45	16	review	review	NOUN
easat-308	45	17	in	in	ADP
easat-308	45	18	december	december	PROPN
easat-308	45	19	2021	2021	NUM
easat-308	45	20	[	[	X
easat-308	45	21	10	10	NUM
easat-308	45	22	]	]	PUNCT
easat-308	45	23	provided	provide	VERB
easat-308	45	24	compelling	compelling	ADJ
easat-308	45	25	evidence	evidence	NOUN
easat-308	45	26	of	of	ADP
easat-308	45	27	increasing	increase	VERB
easat-308	45	28	esg	esg	PROPN
easat-308	45	29	disclosure	disclosure	NOUN
easat-308	45	30	momentum	momentum	NOUN
easat-308	45	31	among	among	ADP
easat-308	45	32	firms	firm	NOUN
easat-308	45	33	in	in	ADP
easat-308	45	34	malaysia	malaysia	PROPN
easat-308	45	35	.	.	PUNCT
easat-308	46	1	the	the	DET
easat-308	46	2	f4gbm	f4gbm	NOUN
easat-308	46	3	was	be	AUX
easat-308	46	4	followed	follow	VERB
easat-308	46	5	by	by	ADP
easat-308	46	6	the	the	DET
easat-308	46	7	sustainability	sustainability	NOUN
easat-308	46	8	framework	framework	NOUN
easat-308	46	9	in	in	ADP
easat-308	46	10	2015	2015	NUM
easat-308	46	11	,	,	PUNCT
easat-308	46	12	which	which	DET
easat-308	46	13	integrated	integrate	VERB
easat-308	46	14	firms	firm	NOUN
easat-308	46	15	'	'	PART
easat-308	46	16	disclosure	disclosure	NOUN
easat-308	46	17	of	of	ADP
easat-308	46	18	value	value	NOUN
easat-308	46	19	in	in	ADP
easat-308	46	20	to	to	ADP
easat-308	46	21	three	three	NUM
easat-308	46	22	primary	primary	ADJ
easat-308	46	23	pillars	pillar	NOUN
easat-308	46	24	:	:	PUNCT
easat-308	46	25	esg	esg	NOUN
easat-308	46	26	practices	practice	NOUN
easat-308	46	27	[	[	X
easat-308	46	28	6	6	NUM
easat-308	46	29	]	]	PUNCT
easat-308	46	30	.	.	PUNCT
easat-308	47	1	listed	list	VERB
easat-308	47	2	issuers	issuer	NOUN
easat-308	47	3	must	must	AUX
easat-308	47	4	disclose	disclose	VERB
easat-308	47	5	a	a	DET
easat-308	47	6	narrative	narrative	NOUN
easat-308	47	7	explanation	explanation	NOUN
easat-308	47	8	of	of	ADP
easat-308	47	9	the	the	DET
easat-308	47	10	management	management	NOUN
easat-308	47	11	of	of	ADP
easat-308	47	12	substantial	substantial	ADJ
easat-308	47	13	economic	economic	ADJ
easat-308	47	14	,	,	PUNCT
easat-308	47	15	environmental	environmental	ADJ
easat-308	47	16	,	,	PUNCT
easat-308	47	17	and	and	CCONJ
easat-308	47	18	social	social	ADJ
easat-308	47	19	(	(	PUNCT
easat-308	47	20	ees	ees	PROPN
easat-308	47	21	)	)	PUNCT
easat-308	47	22	risks	risk	NOUN
easat-308	47	23	and	and	CCONJ
easat-308	47	24	opportunities	opportunity	NOUN
easat-308	47	25	in	in	ADP
easat-308	47	26	their	their	PRON
easat-308	47	27	annual	annual	ADJ
easat-308	47	28	reports	report	NOUN
easat-308	47	29	under	under	ADP
easat-308	47	30	the	the	DET
easat-308	47	31	sustainability	sustainability	NOUN
easat-308	47	32	amendments	amendment	NOUN
easat-308	47	33	.	.	PUNCT
easat-308	48	1	this	this	DET
easat-308	48	2	statement	statement	NOUN
easat-308	48	3	replaced	replace	VERB
easat-308	48	4	the	the	DET
easat-308	48	5	existing	exist	VERB
easat-308	48	6	statement	statement	NOUN
easat-308	48	7	on	on	ADP
easat-308	48	8	csr	csr	NOUN
easat-308	48	9	practices	practice	NOUN
easat-308	48	10	that	that	PRON
easat-308	48	11	listed	list	VERB
easat-308	48	12	issuers	issuer	NOUN
easat-308	48	13	were	be	AUX
easat-308	48	14	obligated	obligate	VERB
easat-308	48	15	to	to	PART
easat-308	48	16	report	report	VERB
easat-308	48	17	.	.	PUNCT
easat-308	49	1	bursa	bursa	NOUN
easat-308	49	2	malaysia	malaysia	PROPN
easat-308	49	3	has	have	AUX
easat-308	49	4	also	also	ADV
easat-308	49	5	published	publish	VERB
easat-308	49	6	a	a	DET
easat-308	49	7	sustainability	sustainability	NOUN
easat-308	49	8	reporting	reporting	NOUN
easat-308	49	9	guide	guide	NOUN
easat-308	49	10	with	with	ADP
easat-308	49	11	the	the	DET
easat-308	49	12	aim	aim	NOUN
easat-308	49	13	of	of	ADP
easat-308	49	14	providing	provide	VERB
easat-308	49	15	assistance	assistance	NOUN
easat-308	49	16	to	to	ADP
easat-308	49	17	plcs	plcs	PROPN
easat-308	49	18	in	in	ADP
easat-308	49	19	the	the	DET
easat-308	49	20	process	process	NOUN
easat-308	49	21	of	of	ADP
easat-308	49	22	conducting	conduct	VERB
easat-308	49	23	their	their	PRON
easat-308	49	24	sustainability	sustainability	NOUN
easat-308	49	25	evaluations	evaluation	NOUN
easat-308	49	26	.	.	PUNCT
easat-308	50	1	it	it	PRON
easat-308	50	2	aimed	aim	VERB
easat-308	50	3	at	at	ADP
easat-308	50	4	a	a	DET
easat-308	50	5	greater	great	ADJ
easat-308	50	6	emphasis	emphasis	NOUN
easat-308	50	7	by	by	ADP
easat-308	50	8	firms	firm	NOUN
easat-308	50	9	on	on	ADP
easat-308	50	10	sustainabilityrelated	sustainabilityrelated	ADJ
easat-308	50	11	concerns	concern	NOUN
easat-308	50	12	associated	associate	VERB
easat-308	50	13	with	with	ADP
easat-308	50	14	their	their	PRON
easat-308	50	15	business	business	NOUN
easat-308	50	16	activities	activity	NOUN
easat-308	50	17	[	[	X
easat-308	50	18	8	8	NUM
easat-308	50	19	]	]	PUNCT
easat-308	50	20	.	.	PUNCT
easat-308	51	1	as	as	SCONJ
easat-308	51	2	the	the	DET
easat-308	51	3	world	world	NOUN
easat-308	51	4	continues	continue	VERB
easat-308	51	5	to	to	PART
easat-308	51	6	face	face	VERB
easat-308	51	7	the	the	DET
easat-308	51	8	indisputable	indisputable	ADJ
easat-308	51	9	effects	effect	NOUN
easat-308	51	10	of	of	ADP
easat-308	51	11	rising	rise	VERB
easat-308	51	12	global	global	ADJ
easat-308	51	13	temperatures	temperature	NOUN
easat-308	51	14	,	,	PUNCT
easat-308	51	15	governments	government	NOUN
easat-308	51	16	and	and	CCONJ
easat-308	51	17	businesses	business	NOUN
easat-308	51	18	have	have	AUX
easat-308	51	19	begun	begin	VERB
easat-308	51	20	to	to	PART
easat-308	51	21	take	take	VERB
easat-308	51	22	action	action	NOUN
easat-308	51	23	to	to	PART
easat-308	51	24	combat	combat	VERB
easat-308	51	25	climate	climate	NOUN
easat-308	51	26	change	change	NOUN
easat-308	51	27	.	.	PUNCT
easat-308	52	1	in	in	ADP
easat-308	52	2	2016	2016	NUM
easat-308	52	3	,	,	PUNCT
easat-308	52	4	more	more	ADJ
easat-308	52	5	than	than	ADP
easat-308	52	6	190	190	NUM
easat-308	52	7	countries	country	NOUN
easat-308	52	8	signed	sign	VERB
easat-308	52	9	the	the	DET
easat-308	52	10	paris	paris	PROPN
easat-308	52	11	agreement	agreement	NOUN
easat-308	52	12	,	,	PUNCT
easat-308	52	13	a	a	DET
easat-308	52	14	legally	legally	ADV
easat-308	52	15	enforceable	enforceable	ADJ
easat-308	52	16	global	global	ADJ
easat-308	52	17	framework	framework	NOUN
easat-308	52	18	with	with	ADP
easat-308	52	19	the	the	DET
easat-308	52	20	goal	goal	NOUN
easat-308	52	21	of	of	ADP
easat-308	52	22	limiting	limit	VERB
easat-308	52	23	the	the	DET
easat-308	52	24	average	average	ADJ
easat-308	52	25	global	global	ADJ
easat-308	52	26	temperature	temperature	NOUN
easat-308	52	27	increase	increase	NOUN
easat-308	52	28	to	to	ADP
easat-308	52	29	2	2	NUM
easat-308	52	30	°	°	NOUN
easat-308	52	31	c	c	NOUN
easat-308	52	32	[	[	X
easat-308	52	33	11	11	NUM
easat-308	52	34	]	]	PUNCT
easat-308	52	35	.	.	PUNCT
easat-308	53	1	individual	individual	ADJ
easat-308	53	2	countries	country	NOUN
easat-308	53	3	adopted	adopt	VERB
easat-308	53	4	nationally	nationally	ADV
easat-308	53	5	determined	determined	ADJ
easat-308	53	6	contributions	contribution	NOUN
easat-308	53	7	(	(	PUNCT
easat-308	53	8	ndc	ndc	NOUN
easat-308	53	9	)	)	PUNCT
easat-308	53	10	as	as	ADP
easat-308	53	11	part	part	NOUN
easat-308	53	12	of	of	ADP
easat-308	53	13	the	the	DET
easat-308	53	14	paris	paris	PROPN
easat-308	53	15	agreement	agreement	NOUN
easat-308	53	16	to	to	PART
easat-308	53	17	reduce	reduce	VERB
easat-308	53	18	national	national	ADJ
easat-308	53	19	emissions	emission	NOUN
easat-308	53	20	and	and	CCONJ
easat-308	53	21	mitigate	mitigate	VERB
easat-308	53	22	the	the	DET
easat-308	53	23	negative	negative	ADJ
easat-308	53	24	effects	effect	NOUN
easat-308	53	25	of	of	ADP
easat-308	53	26	climate	climate	NOUN
easat-308	53	27	change	change	NOUN
easat-308	53	28	[	[	X
easat-308	53	29	12	12	NUM
easat-308	53	30	]	]	PUNCT
easat-308	53	31	.	.	PUNCT
easat-308	54	1	this	this	DET
easat-308	54	2	key	key	ADJ
easat-308	54	3	event	event	NOUN
easat-308	54	4	highlighted	highlight	VERB
easat-308	54	5	the	the	DET
easat-308	54	6	incorporation	incorporation	NOUN
easat-308	54	7	of	of	ADP
easat-308	54	8	esg	esg	PROPN
easat-308	54	9	considerations	consideration	NOUN
easat-308	54	10	into	into	ADP
easat-308	54	11	global	global	ADJ
easat-308	54	12	investors	investor	NOUN
easat-308	54	13	'	'	PART
easat-308	54	14	investing	investing	NOUN
easat-308	54	15	decisions	decision	NOUN
easat-308	54	16	.	.	PUNCT
easat-308	55	1	on	on	ADP
easat-308	55	2	top	top	NOUN
easat-308	55	3	of	of	ADP
easat-308	55	4	that	that	PRON
easat-308	55	5	,	,	PUNCT
easat-308	55	6	the	the	DET
easat-308	55	7	esg	esg	PROPN
easat-308	55	8	landscape	landscape	NOUN
easat-308	55	9	in	in	ADP
easat-308	55	10	malaysia	malaysia	PROPN
easat-308	55	11	has	have	AUX
easat-308	55	12	also	also	ADV
easat-308	55	13	been	be	AUX
easat-308	55	14	influenced	influence	VERB
easat-308	55	15	by	by	ADP
easat-308	55	16	paris	paris	PROPN
easat-308	55	17	agreement	agreement	NOUN
easat-308	55	18	.	.	PUNCT
easat-308	56	1	from	from	ADP
easat-308	56	2	2016	2016	NUM
easat-308	56	3	to	to	ADP
easat-308	56	4	2020	2020	NUM
easat-308	56	5	,	,	PUNCT
easat-308	56	6	the	the	DET
easat-308	56	7	eleventh	eleventh	ADJ
easat-308	56	8	malaysia	malaysia	PROPN
easat-308	56	9	plan	plan	PROPN
easat-308	56	10	's	's	PART
easat-308	56	11	(	(	PUNCT
easat-308	56	12	11mp	11mp	ADJ
easat-308	56	13	)	)	PUNCT
easat-308	56	14	primarily	primarily	ADV
easat-308	56	15	emphasis	emphasis	NOUN
easat-308	56	16	on	on	ADP
easat-308	56	17	‘	'	PUNCT
easat-308	56	18	pursuing	pursue	VERB
easat-308	56	19	green	green	ADJ
easat-308	56	20	growth	growth	NOUN
easat-308	56	21	for	for	ADP
easat-308	56	22	sustainability	sustainability	NOUN
easat-308	56	23	and	and	CCONJ
easat-308	56	24	resilience	resilience	NOUN
easat-308	56	25	’	'	PUNCT
easat-308	56	26	proved	prove	VERB
easat-308	56	27	that	that	SCONJ
easat-308	56	28	the	the	DET
easat-308	56	29	government	government	NOUN
easat-308	56	30	was	be	AUX
easat-308	56	31	actively	actively	ADV
easat-308	56	32	engaging	engage	VERB
easat-308	56	33	in	in	ADP
easat-308	56	34	the	the	DET
easat-308	56	35	global	global	ADJ
easat-308	56	36	discourse	discourse	NOUN
easat-308	56	37	on	on	ADP
easat-308	56	38	sustainability	sustainability	NOUN
easat-308	56	39	while	while	SCONJ
easat-308	56	40	adapting	adapt	VERB
easat-308	56	41	it	it	PRON
easat-308	56	42	to	to	ADP
easat-308	56	43	its	its	PRON
easat-308	56	44	local	local	ADJ
easat-308	56	45	environment	environment	NOUN
easat-308	56	46	mustafa	mustafa	PROPN
easat-308	56	47	,	,	PUNCT
easat-308	56	48	et	et	PROPN
easat-308	56	49	al	al	PROPN
easat-308	56	50	.	.	PUNCT
easat-308	57	1	[	[	X
easat-308	57	2	13	13	NUM
easat-308	57	3	]	]	PUNCT
easat-308	57	4	.	.	PUNCT
easat-308	58	1	mustafa	mustafa	PROPN
easat-308	58	2	,	,	PUNCT
easat-308	58	3	et	et	PROPN
easat-308	58	4	al	al	PROPN
easat-308	58	5	.	.	PUNCT
easat-308	59	1	[	[	X
easat-308	59	2	13	13	NUM
easat-308	59	3	]	]	PUNCT
easat-308	59	4	stated	state	VERB
easat-308	59	5	that	that	SCONJ
easat-308	59	6	malaysia	malaysia	PROPN
easat-308	59	7	’s	’s	PART
easat-308	59	8	government	government	NOUN
easat-308	59	9	also	also	ADV
easat-308	59	10	demonstrated	demonstrate	VERB
easat-308	59	11	its	its	PRON
easat-308	59	12	support	support	NOUN
easat-308	59	13	for	for	ADP
easat-308	59	14	the	the	DET
easat-308	59	15	sustainability	sustainability	NOUN
easat-308	59	16	issue	issue	NOUN
easat-308	59	17	through	through	ADP
easat-308	59	18	positive	positive	ADJ
easat-308	59	19	considerations	consideration	NOUN
easat-308	59	20	by	by	ADP
easat-308	59	21	bank	bank	PROPN
easat-308	59	22	negara	negara	PROPN
easat-308	59	23	malaysia	malaysia	PROPN
easat-308	59	24	(	(	PUNCT
easat-308	59	25	bnm	bnm	PROPN
easat-308	59	26	)	)	PUNCT
easat-308	59	27	and	and	CCONJ
easat-308	59	28	securities	security	NOUN
easat-308	59	29	commission	commission	PROPN
easat-308	59	30	malaysia	malaysia	PROPN
easat-308	59	31	(	(	PUNCT
easat-308	59	32	sc	sc	PROPN
easat-308	59	33	)	)	PUNCT
easat-308	59	34	.	.	PUNCT
easat-308	60	1	for	for	ADP
easat-308	60	2	instance	instance	NOUN
easat-308	60	3	,	,	PUNCT
easat-308	60	4	the	the	DET
easat-308	60	5	critical	critical	ADJ
easat-308	60	6	involvement	involvement	NOUN
easat-308	60	7	of	of	ADP
easat-308	60	8	boards	board	NOUN
easat-308	60	9	of	of	ADP
easat-308	60	10	directors	director	NOUN
easat-308	60	11	3	3	NUM
easat-308	60	12	edelweiss	edelweiss	PROPN
easat-308	60	13	applied	apply	VERB
easat-308	60	14	science	science	NOUN
easat-308	60	15	and	and	CCONJ
easat-308	60	16	technology	technology	NOUN
easat-308	60	17	issn	issn	PROPN
easat-308	60	18	:	:	PUNCT
easat-308	60	19	2576	2576	NUM
easat-308	60	20	-	-	SYM
easat-308	60	21	8484	8484	NUM
easat-308	60	22	vol	vol	NOUN
easat-308	60	23	.	.	PROPN
easat-308	61	1	7	7	NUM
easat-308	61	2	,	,	PUNCT
easat-308	61	3	no	no	INTJ
easat-308	61	4	.	.	NOUN
easat-308	61	5	1	1	NUM
easat-308	61	6	:	:	SYM
easat-308	61	7	1	1	NUM
easat-308	61	8	-	-	SYM
easat-308	61	9	18	18	NUM
easat-308	61	10	,	,	PUNCT
easat-308	61	11	2023	2023	NUM
easat-308	61	12	doi	doi	NOUN
easat-308	61	13	:	:	PUNCT
easat-308	61	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	61	15	©	©	PROPN
easat-308	61	16	2023	2023	NUM
easat-308	61	17	by	by	ADP
easat-308	61	18	the	the	DET
easat-308	61	19	authors	author	NOUN
easat-308	61	20	;	;	PUNCT
easat-308	61	21	licensee	licensee	PROPN
easat-308	61	22	learning	learn	VERB
easat-308	61	23	gate	gate	NOUN
easat-308	61	24	and	and	CCONJ
easat-308	61	25	senior	senior	ADJ
easat-308	61	26	management	management	NOUN
easat-308	61	27	in	in	ADP
easat-308	61	28	achieving	achieve	VERB
easat-308	61	29	sustainability	sustainability	NOUN
easat-308	61	30	value	value	NOUN
easat-308	61	31	and	and	CCONJ
easat-308	61	32	adhering	adhere	VERB
easat-308	61	33	to	to	ADP
easat-308	61	34	esg	esg	PROPN
easat-308	61	35	practices	practice	NOUN
easat-308	61	36	has	have	AUX
easat-308	61	37	been	be	AUX
easat-308	61	38	recognized	recognize	VERB
easat-308	61	39	in	in	ADP
easat-308	61	40	the	the	DET
easat-308	61	41	latest	late	ADJ
easat-308	61	42	amendment	amendment	NOUN
easat-308	61	43	of	of	ADP
easat-308	61	44	the	the	DET
easat-308	61	45	malaysian	malaysian	PROPN
easat-308	61	46	code	code	NOUN
easat-308	61	47	on	on	ADP
easat-308	61	48	corporate	corporate	ADJ
easat-308	61	49	governance	governance	NOUN
easat-308	61	50	(	(	PUNCT
easat-308	61	51	mccg	mccg	PROPN
easat-308	61	52	)	)	PUNCT
easat-308	61	53	.	.	PUNCT
easat-308	62	1	table	table	NOUN
easat-308	62	2	1	1	NUM
easat-308	62	3	.	.	PUNCT
easat-308	62	4	key	key	ADJ
easat-308	62	5	points	point	NOUN
easat-308	62	6	of	of	ADP
easat-308	62	7	malaysian	malaysian	ADJ
easat-308	62	8	government	government	NOUN
easat-308	62	9	’s	’s	PART
easat-308	62	10	initiatives	initiative	NOUN
easat-308	62	11	in	in	ADP
easat-308	62	12	esg	esg	PROPN
easat-308	62	13	disclosure	disclosure	NOUN
easat-308	62	14	.	.	PUNCT
easat-308	63	1	year	year	NOUN
easat-308	63	2	initiative	initiative	NOUN
easat-308	63	3	purpose	purpose	NOUN
easat-308	63	4	2006	2006	NUM
easat-308	63	5	adoption	adoption	NOUN
easat-308	63	6	of	of	ADP
easat-308	63	7	csr	csr	NOUN
easat-308	63	8	to	to	PART
easat-308	63	9	promote	promote	VERB
easat-308	63	10	the	the	DET
easat-308	63	11	sustainable	sustainable	ADJ
easat-308	63	12	value	value	NOUN
easat-308	63	13	and	and	CCONJ
easat-308	63	14	concern	concern	NOUN
easat-308	63	15	for	for	ADP
easat-308	63	16	the	the	DET
easat-308	63	17	society	society	NOUN
easat-308	63	18	2011	2011	NUM
easat-308	63	19	–	–	PUNCT
easat-308	63	20	2015	2015	NUM
easat-308	63	21	tenth	tenth	NOUN
easat-308	63	22	malaysia	malaysia	PROPN
easat-308	63	23	plan	plan	NOUN
easat-308	63	24	(	(	PUNCT
easat-308	63	25	10th	10th	PROPN
easat-308	63	26	mp	mp	NOUN
easat-308	63	27	)	)	PUNCT
easat-308	63	28	actively	actively	ADV
easat-308	63	29	address	address	VERB
easat-308	63	30	social	social	ADJ
easat-308	63	31	inequities	inequity	NOUN
easat-308	63	32	and	and	CCONJ
easat-308	63	33	enhance	enhance	VERB
easat-308	63	34	the	the	DET
easat-308	63	35	standard	standard	NOUN
easat-308	63	36	and	and	CCONJ
easat-308	63	37	capability	capability	NOUN
easat-308	63	38	of	of	ADP
easat-308	63	39	living	living	NOUN
easat-308	63	40	.	.	PUNCT
easat-308	64	1	2014	2014	NUM
easat-308	64	2	implementation	implementation	NOUN
easat-308	64	3	of	of	ADP
easat-308	64	4	ftse4good	ftse4good	PROPN
easat-308	64	5	bursa	bursa	PROPN
easat-308	64	6	malaysia	malaysia	PROPN
easat-308	64	7	(	(	PUNCT
easat-308	64	8	f4gbm	f4gbm	X
easat-308	64	9	)	)	PUNCT
easat-308	64	10	to	to	PART
easat-308	64	11	promote	promote	VERB
easat-308	64	12	best	good	ADJ
easat-308	64	13	practices	practice	NOUN
easat-308	64	14	disclosure	disclosure	NOUN
easat-308	64	15	among	among	ADP
easat-308	64	16	malaysian	malaysian	ADJ
easat-308	64	17	listed	list	VERB
easat-308	64	18	firms	firm	NOUN
easat-308	64	19	2015	2015	NUM
easat-308	64	20	sustainability	sustainability	NOUN
easat-308	64	21	framework	framework	NOUN
easat-308	64	22	served	serve	VERB
easat-308	64	23	as	as	ADP
easat-308	64	24	guidelines	guideline	NOUN
easat-308	64	25	for	for	ADP
easat-308	64	26	the	the	DET
easat-308	64	27	listed	list	VERB
easat-308	64	28	issuers	issuer	NOUN
easat-308	64	29	2015	2015	NUM
easat-308	64	30	2030	2030	NUM
easat-308	64	31	sustainable	sustainable	ADJ
easat-308	64	32	development	development	NOUN
easat-308	64	33	goals	goal	NOUN
easat-308	64	34	(	(	PUNCT
easat-308	64	35	sdgs	sdgs	ADJ
easat-308	64	36	)	)	PUNCT
easat-308	64	37	collective	collective	ADJ
easat-308	64	38	efforts	effort	NOUN
easat-308	64	39	towards	towards	ADP
easat-308	64	40	a	a	PRON
easat-308	64	41	more	more	ADV
easat-308	64	42	sustainable	sustainable	ADJ
easat-308	64	43	,	,	PUNCT
easat-308	64	44	resilient	resilient	ADJ
easat-308	64	45	,	,	PUNCT
easat-308	64	46	and	and	CCONJ
easat-308	64	47	inclusive	inclusive	ADJ
easat-308	64	48	development	development	NOUN
easat-308	64	49	.	.	PUNCT
easat-308	65	1	2016	2016	NUM
easat-308	65	2	paris	paris	PROPN
easat-308	65	3	agreement	agreement	NOUN
easat-308	65	4	aimed	aim	VERB
easat-308	65	5	at	at	ADP
easat-308	65	6	limiting	limit	VERB
easat-308	65	7	the	the	DET
easat-308	65	8	increase	increase	NOUN
easat-308	65	9	in	in	ADP
easat-308	65	10	the	the	DET
easat-308	65	11	average	average	ADJ
easat-308	65	12	global	global	ADJ
easat-308	65	13	temperature	temperature	NOUN
easat-308	65	14	to	to	ADP
easat-308	65	15	2	2	NUM
easat-308	65	16	°	°	NOUN
easat-308	65	17	c	c	ADP
easat-308	65	18	2016	2016	NUM
easat-308	65	19	2020	2020	NUM
easat-308	65	20	eleventh	eleventh	NOUN
easat-308	65	21	malaysia	malaysia	PROPN
easat-308	65	22	plan	plan	NOUN
easat-308	65	23	(	(	PUNCT
easat-308	65	24	11th	11th	ADJ
easat-308	65	25	mp	mp	NOUN
easat-308	65	26	)	)	PUNCT
easat-308	65	27	emphasis	emphasis	NOUN
easat-308	65	28	on	on	ADP
easat-308	65	29	‘	'	PUNCT
easat-308	65	30	pursuing	pursue	VERB
easat-308	65	31	green	green	ADJ
easat-308	65	32	growth	growth	NOUN
easat-308	65	33	for	for	ADP
easat-308	65	34	sustainability	sustainability	NOUN
easat-308	65	35	and	and	CCONJ
easat-308	65	36	resilience	resilience	NOUN
easat-308	65	37	’	'	PUNCT
easat-308	65	38	2021	2021	NUM
easat-308	65	39	2025	2025	NUM
easat-308	65	40	twelfth	twelfth	ADJ
easat-308	65	41	malaysia	malaysia	NOUN
easat-308	65	42	plan	plan	NOUN
easat-308	65	43	(	(	PUNCT
easat-308	65	44	12th	12th	PROPN
easat-308	65	45	mp	mp	PROPN
easat-308	65	46	)	)	PUNCT
easat-308	65	47	to	to	PART
easat-308	65	48	set	set	VERB
easat-308	65	49	net	net	ADJ
easat-308	65	50	zero	zero	NUM
easat-308	65	51	target	target	NOUN
easat-308	65	52	and	and	CCONJ
easat-308	65	53	accelerate	accelerate	VERB
easat-308	65	54	green	green	ADJ
easat-308	65	55	initiatives	initiative	NOUN
easat-308	65	56	in	in	ADP
easat-308	65	57	transitioning	transition	VERB
easat-308	65	58	to	to	ADP
easat-308	65	59	low	low	ADJ
easat-308	65	60	carbon	carbon	NOUN
easat-308	65	61	economy	economy	NOUN
easat-308	65	62	the	the	DET
easat-308	65	63	twelfth	twelfth	ADJ
easat-308	65	64	malaysia	malaysia	PROPN
easat-308	65	65	plan	plan	NOUN
easat-308	65	66	further	far	ADV
easat-308	65	67	placed	place	VERB
easat-308	65	68	sustainability	sustainability	NOUN
easat-308	65	69	at	at	ADP
easat-308	65	70	the	the	DET
easat-308	65	71	forefront	forefront	NOUN
easat-308	65	72	of	of	ADP
easat-308	65	73	the	the	DET
easat-308	65	74	national	national	ADJ
easat-308	65	75	focus	focus	NOUN
easat-308	65	76	.	.	PUNCT
easat-308	66	1	firms	firm	NOUN
easat-308	66	2	shall	shall	AUX
easat-308	66	3	play	play	VERB
easat-308	66	4	a	a	DET
easat-308	66	5	vital	vital	ADJ
easat-308	66	6	role	role	NOUN
easat-308	66	7	in	in	ADP
easat-308	66	8	assisting	assist	VERB
easat-308	66	9	the	the	DET
easat-308	66	10	government	government	NOUN
easat-308	66	11	to	to	PART
easat-308	66	12	achieve	achieve	VERB
easat-308	66	13	carbon	carbon	NOUN
easat-308	66	14	neutrality	neutrality	NOUN
easat-308	66	15	by	by	ADP
easat-308	66	16	2050	2050	NUM
easat-308	67	1	[	[	X
easat-308	67	2	14	14	NUM
easat-308	67	3	]	]	PUNCT
easat-308	67	4	.	.	PUNCT
easat-308	68	1	malaysia	malaysia	PROPN
easat-308	68	2	was	be	AUX
easat-308	68	3	also	also	ADV
easat-308	68	4	committed	commit	VERB
easat-308	68	5	to	to	ADP
easat-308	68	6	the	the	DET
easat-308	68	7	long	long	ADJ
easat-308	68	8	-	-	PUNCT
easat-308	68	9	term	term	NOUN
easat-308	68	10	plan	plan	NOUN
easat-308	68	11	for	for	ADP
easat-308	68	12	sustainability	sustainability	NOUN
easat-308	68	13	under	under	ADP
easat-308	68	14	the	the	DET
easat-308	68	15	sustainable	sustainable	ADJ
easat-308	68	16	development	development	NOUN
easat-308	68	17	goals	goal	NOUN
easat-308	68	18	(	(	PUNCT
easat-308	68	19	sdgs	sdgs	ADJ
easat-308	68	20	)	)	PUNCT
easat-308	68	21	that	that	PRON
easat-308	68	22	took	take	VERB
easat-308	68	23	place	place	NOUN
easat-308	68	24	from	from	ADP
easat-308	68	25	2015	2015	NUM
easat-308	68	26	to	to	ADP
easat-308	68	27	2030	2030	NUM
easat-308	68	28	.	.	PUNCT
easat-308	69	1	isa	isa	PROPN
easat-308	69	2	,	,	PUNCT
easat-308	69	3	et	et	PROPN
easat-308	69	4	al	al	PROPN
easat-308	69	5	.	.	PUNCT
easat-308	70	1	[	[	X
easat-308	70	2	15	15	NUM
easat-308	70	3	]	]	PUNCT
easat-308	70	4	stated	state	VERB
easat-308	70	5	that	that	SCONJ
easat-308	70	6	under	under	ADP
easat-308	70	7	this	this	DET
easat-308	70	8	initiative	initiative	NOUN
easat-308	70	9	,	,	PUNCT
easat-308	70	10	malaysia	malaysia	PROPN
easat-308	70	11	had	have	AUX
easat-308	70	12	taken	take	VERB
easat-308	70	13	proactive	proactive	ADJ
easat-308	70	14	steps	step	NOUN
easat-308	70	15	toward	toward	ADP
easat-308	70	16	green	green	ADJ
easat-308	70	17	technology	technology	NOUN
easat-308	70	18	adoption	adoption	NOUN
easat-308	70	19	to	to	PART
easat-308	70	20	strike	strike	VERB
easat-308	70	21	a	a	DET
easat-308	70	22	balance	balance	NOUN
easat-308	70	23	between	between	ADP
easat-308	70	24	economic	economic	ADJ
easat-308	70	25	development	development	NOUN
easat-308	70	26	and	and	CCONJ
easat-308	70	27	environmental	environmental	ADJ
easat-308	70	28	preservation	preservation	NOUN
easat-308	70	29	,	,	PUNCT
easat-308	70	30	as	as	ADV
easat-308	70	31	well	well	ADV
easat-308	70	32	as	as	ADP
easat-308	70	33	providing	provide	VERB
easat-308	70	34	solutions	solution	NOUN
easat-308	70	35	to	to	ADP
easat-308	70	36	climate	climate	NOUN
easat-308	70	37	change	change	NOUN
easat-308	70	38	.	.	PUNCT
easat-308	71	1	michael	michael	PROPN
easat-308	71	2	and	and	CCONJ
easat-308	71	3	salleh	salleh	PROPN
easat-308	72	1	[	[	X
easat-308	72	2	16	16	NUM
easat-308	72	3	]	]	PUNCT
easat-308	72	4	also	also	ADV
easat-308	72	5	reported	report	VERB
easat-308	72	6	that	that	SCONJ
easat-308	72	7	sdgs	sdgs	PROPN
easat-308	72	8	were	be	AUX
easat-308	72	9	continuously	continuously	ADV
easat-308	72	10	integrated	integrate	VERB
easat-308	72	11	into	into	ADP
easat-308	72	12	the	the	DET
easat-308	72	13	national	national	PROPN
easat-308	72	14	development	development	PROPN
easat-308	72	15	plan	plan	PROPN
easat-308	72	16	's	's	PART
easat-308	72	17	action	action	NOUN
easat-308	72	18	plans	plan	VERB
easat-308	72	19	to	to	PART
easat-308	72	20	ensure	ensure	VERB
easat-308	72	21	the	the	DET
easat-308	72	22	outcomes	outcome	NOUN
easat-308	72	23	were	be	AUX
easat-308	72	24	in	in	ADP
easat-308	72	25	line	line	NOUN
easat-308	72	26	with	with	ADP
easat-308	72	27	the	the	DET
easat-308	72	28	sdgs	sdgs	NOUN
easat-308	72	29	'	'	PART
easat-308	72	30	objectives	objective	NOUN
easat-308	72	31	,	,	PUNCT
easat-308	72	32	targets	target	NOUN
easat-308	72	33	,	,	PUNCT
easat-308	72	34	and	and	CCONJ
easat-308	72	35	indicators	indicator	NOUN
easat-308	72	36	.	.	PUNCT
easat-308	73	1	table	table	NOUN
easat-308	73	2	1	1	NUM
easat-308	73	3	summarizes	summarize	NOUN
easat-308	73	4	all	all	DET
easat-308	73	5	the	the	DET
easat-308	73	6	key	key	ADJ
easat-308	73	7	points	point	NOUN
easat-308	73	8	based	base	VERB
easat-308	73	9	on	on	ADP
easat-308	73	10	the	the	DET
easat-308	73	11	initiatives	initiative	NOUN
easat-308	73	12	of	of	ADP
easat-308	73	13	the	the	DET
easat-308	73	14	malaysian	malaysian	ADJ
easat-308	73	15	government	government	NOUN
easat-308	73	16	in	in	ADP
easat-308	73	17	adopting	adopt	VERB
easat-308	73	18	esg	esg	PROPN
easat-308	73	19	.	.	PROPN
easat-308	74	1	3	3	X
easat-308	74	2	.	.	X
easat-308	74	3	literature	literature	PROPN
easat-308	74	4	review	review	PROPN
easat-308	74	5	according	accord	VERB
easat-308	74	6	to	to	ADP
easat-308	74	7	alsayegh	alsayegh	PROPN
easat-308	74	8	,	,	PUNCT
easat-308	74	9	et	et	PROPN
easat-308	74	10	al	al	PROPN
easat-308	74	11	.	.	PUNCT
easat-308	75	1	[	[	X
easat-308	75	2	17	17	NUM
easat-308	75	3	]	]	PUNCT
easat-308	75	4	,	,	PUNCT
easat-308	75	5	environmental	environmental	ADJ
easat-308	75	6	disclosure	disclosure	NOUN
easat-308	75	7	(	(	PUNCT
easat-308	75	8	env	env	NOUN
easat-308	75	9	)	)	PUNCT
easat-308	75	10	shows	show	VERB
easat-308	75	11	how	how	SCONJ
easat-308	75	12	well	well	ADV
easat-308	75	13	a	a	DET
easat-308	75	14	firm	firm	NOUN
easat-308	75	15	addresses	address	VERB
easat-308	75	16	the	the	DET
easat-308	75	17	difficulties	difficulty	NOUN
easat-308	75	18	of	of	ADP
easat-308	75	19	providing	provide	VERB
easat-308	75	20	a	a	DET
easat-308	75	21	better	well	ADJ
easat-308	75	22	environment	environment	NOUN
easat-308	75	23	for	for	ADP
easat-308	75	24	future	future	ADJ
easat-308	75	25	generations	generation	NOUN
easat-308	75	26	.	.	PUNCT
easat-308	76	1	therefore	therefore	ADV
easat-308	76	2	,	,	PUNCT
easat-308	76	3	there	there	PRON
easat-308	76	4	is	be	VERB
easat-308	76	5	a	a	DET
easat-308	76	6	positive	positive	ADJ
easat-308	76	7	relationship	relationship	NOUN
easat-308	76	8	with	with	ADP
easat-308	76	9	firm	firm	ADJ
easat-308	76	10	performance	performance	NOUN
easat-308	76	11	,	,	PUNCT
easat-308	76	12	as	as	SCONJ
easat-308	76	13	a	a	DET
easat-308	76	14	reduction	reduction	NOUN
easat-308	76	15	in	in	ADP
easat-308	76	16	pollution	pollution	NOUN
easat-308	76	17	and	and	CCONJ
easat-308	76	18	carbon	carbon	NOUN
easat-308	76	19	dioxide	dioxide	NOUN
easat-308	76	20	emissions	emission	NOUN
easat-308	76	21	generated	generate	VERB
easat-308	76	22	by	by	ADP
easat-308	76	23	firms	firm	NOUN
easat-308	76	24	indicates	indicate	VERB
easat-308	76	25	greater	great	ADJ
easat-308	76	26	resource	resource	NOUN
easat-308	76	27	efficiency	efficiency	NOUN
easat-308	76	28	and	and	CCONJ
easat-308	76	29	less	less	ADJ
easat-308	76	30	waste	waste	NOUN
easat-308	76	31	,	,	PUNCT
easat-308	76	32	both	both	PRON
easat-308	76	33	of	of	ADP
easat-308	76	34	which	which	PRON
easat-308	76	35	have	have	VERB
easat-308	76	36	a	a	DET
easat-308	76	37	positive	positive	ADJ
easat-308	76	38	impact	impact	NOUN
easat-308	76	39	on	on	ADP
easat-308	76	40	firm	firm	ADJ
easat-308	76	41	performance	performance	NOUN
easat-308	76	42	.	.	PUNCT
easat-308	77	1	similarly	similarly	ADV
easat-308	77	2	,	,	PUNCT
easat-308	77	3	alareeni	alareeni	NOUN
easat-308	77	4	and	and	CCONJ
easat-308	77	5	hamdan	hamdan	PROPN
easat-308	78	1	[	[	X
easat-308	78	2	18	18	NUM
easat-308	78	3	]	]	PUNCT
easat-308	78	4	found	find	VERB
easat-308	78	5	that	that	SCONJ
easat-308	78	6	env	env	NOUN
easat-308	78	7	can	can	AUX
easat-308	78	8	increase	increase	VERB
easat-308	78	9	firms	firm	NOUN
easat-308	78	10	'	'	PART
easat-308	78	11	profits	profit	NOUN
easat-308	78	12	in	in	ADP
easat-308	78	13	the	the	DET
easat-308	78	14	long	long	ADJ
easat-308	78	15	run	run	NOUN
easat-308	78	16	by	by	ADP
easat-308	78	17	motivating	motivate	VERB
easat-308	78	18	them	they	PRON
easat-308	78	19	to	to	PART
easat-308	78	20	focus	focus	VERB
easat-308	78	21	on	on	ADP
easat-308	78	22	reducing	reduce	VERB
easat-308	78	23	production	production	NOUN
easat-308	78	24	costs	cost	NOUN
easat-308	78	25	,	,	PUNCT
easat-308	78	26	increasing	increase	VERB
easat-308	78	27	consumer	consumer	NOUN
easat-308	78	28	satisfaction	satisfaction	NOUN
easat-308	78	29	,	,	PUNCT
easat-308	78	30	and	and	CCONJ
easat-308	78	31	promoting	promote	VERB
easat-308	78	32	efficiency	efficiency	NOUN
easat-308	78	33	and	and	CCONJ
easat-308	78	34	sales	sale	NOUN
easat-308	78	35	.	.	PUNCT
easat-308	79	1	in	in	ADP
easat-308	79	2	addition	addition	NOUN
easat-308	79	3	,	,	PUNCT
easat-308	79	4	the	the	DET
easat-308	79	5	researchers	researcher	NOUN
easat-308	79	6	also	also	ADV
easat-308	79	7	found	find	VERB
easat-308	79	8	a	a	DET
easat-308	79	9	positive	positive	ADJ
easat-308	79	10	relationship	relationship	NOUN
easat-308	79	11	between	between	ADP
easat-308	79	12	the	the	DET
easat-308	79	13	variables	variable	NOUN
easat-308	79	14	,	,	PUNCT
easat-308	79	15	as	as	SCONJ
easat-308	79	16	green	green	ADJ
easat-308	79	17	product	product	NOUN
easat-308	79	18	innovations	innovation	NOUN
easat-308	79	19	could	could	AUX
easat-308	79	20	create	create	VERB
easat-308	79	21	new	new	ADJ
easat-308	79	22	market	market	NOUN
easat-308	79	23	demand	demand	NOUN
easat-308	79	24	and	and	CCONJ
easat-308	79	25	serve	serve	VERB
easat-308	79	26	as	as	ADP
easat-308	79	27	a	a	DET
easat-308	79	28	marketing	marketing	NOUN
easat-308	79	29	tool	tool	NOUN
easat-308	79	30	.	.	PUNCT
easat-308	80	1	the	the	DET
easat-308	80	2	innovations	innovation	NOUN
easat-308	80	3	lead	lead	VERB
easat-308	80	4	to	to	ADP
easat-308	80	5	an	an	DET
easat-308	80	6	improvement	improvement	NOUN
easat-308	80	7	in	in	ADP
easat-308	80	8	business	business	NOUN
easat-308	80	9	financial	financial	ADJ
easat-308	80	10	performance	performance	NOUN
easat-308	80	11	sila	sila	PROPN
easat-308	80	12	and	and	CCONJ
easat-308	80	13	cek	cek	PROPN
easat-308	81	1	[	[	X
easat-308	81	2	19	19	NUM
easat-308	81	3	]	]	PUNCT
easat-308	81	4	.	.	PUNCT
easat-308	82	1	deswanto	deswanto	NOUN
easat-308	82	2	and	and	CCONJ
easat-308	82	3	siregar	siregar	NOUN
easat-308	82	4	[	[	X
easat-308	82	5	3	3	NUM
easat-308	82	6	]	]	PUNCT
easat-308	82	7	also	also	ADV
easat-308	82	8	found	find	VERB
easat-308	82	9	that	that	SCONJ
easat-308	82	10	investors	investor	NOUN
easat-308	82	11	believe	believe	VERB
easat-308	82	12	that	that	SCONJ
easat-308	82	13	the	the	DET
easat-308	82	14	disclosures	disclosure	NOUN
easat-308	82	15	contain	contain	VERB
easat-308	82	16	information	information	NOUN
easat-308	82	17	that	that	PRON
easat-308	82	18	is	be	AUX
easat-308	82	19	value	value	NOUN
easat-308	82	20	-	-	PUNCT
easat-308	82	21	relevant	relevant	ADJ
easat-308	82	22	to	to	ADP
easat-308	82	23	their	their	PRON
easat-308	82	24	decisions	decision	NOUN
easat-308	82	25	,	,	PUNCT
easat-308	82	26	which	which	PRON
easat-308	82	27	ultimately	ultimately	ADV
easat-308	82	28	leads	lead	VERB
easat-308	82	29	to	to	ADP
easat-308	82	30	a	a	DET
easat-308	82	31	positive	positive	ADJ
easat-308	82	32	relationship	relationship	NOUN
easat-308	82	33	with	with	ADP
easat-308	82	34	firm	firm	ADJ
easat-308	82	35	performance	performance	NOUN
easat-308	82	36	.	.	PUNCT
easat-308	83	1	disclosure	disclosure	NOUN
easat-308	83	2	of	of	ADP
easat-308	83	3	environmental	environmental	ADJ
easat-308	83	4	information	information	NOUN
easat-308	83	5	signals	signal	VERB
easat-308	83	6	greater	great	ADJ
easat-308	83	7	4	4	NUM
easat-308	83	8	edelweiss	edelweiss	PROPN
easat-308	83	9	applied	apply	VERB
easat-308	83	10	science	science	NOUN
easat-308	83	11	and	and	CCONJ
easat-308	83	12	technology	technology	NOUN
easat-308	83	13	issn	issn	PROPN
easat-308	83	14	:	:	PUNCT
easat-308	83	15	2576	2576	NUM
easat-308	83	16	-	-	SYM
easat-308	83	17	8484	8484	NUM
easat-308	83	18	vol	vol	NOUN
easat-308	83	19	.	.	PROPN
easat-308	84	1	7	7	NUM
easat-308	84	2	,	,	PUNCT
easat-308	84	3	no	no	INTJ
easat-308	84	4	.	.	NOUN
easat-308	84	5	1	1	NUM
easat-308	84	6	:	:	SYM
easat-308	84	7	1	1	NUM
easat-308	84	8	-	-	SYM
easat-308	84	9	18	18	NUM
easat-308	84	10	,	,	PUNCT
easat-308	84	11	2023	2023	NUM
easat-308	84	12	doi	doi	NOUN
easat-308	84	13	:	:	PUNCT
easat-308	84	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	84	15	©	©	PROPN
easat-308	84	16	2023	2023	NUM
easat-308	84	17	by	by	ADP
easat-308	84	18	the	the	DET
easat-308	84	19	authors	author	NOUN
easat-308	84	20	;	;	PUNCT
easat-308	85	1	licensee	licensee	PROPN
easat-308	85	2	learning	learn	VERB
easat-308	85	3	gate	gate	NOUN
easat-308	85	4	transparency	transparency	NOUN
easat-308	85	5	,	,	PUNCT
easat-308	85	6	which	which	PRON
easat-308	85	7	in	in	ADP
easat-308	85	8	turn	turn	NOUN
easat-308	85	9	reduces	reduce	VERB
easat-308	85	10	the	the	DET
easat-308	85	11	risks	risk	NOUN
easat-308	85	12	associated	associate	VERB
easat-308	85	13	with	with	ADP
easat-308	85	14	ambiguity	ambiguity	NOUN
easat-308	85	15	and	and	CCONJ
easat-308	85	16	gives	give	VERB
easat-308	85	17	them	they	PRON
easat-308	85	18	a	a	DET
easat-308	85	19	competitive	competitive	ADJ
easat-308	85	20	advantage	advantage	NOUN
easat-308	85	21	[	[	X
easat-308	85	22	20	20	NUM
easat-308	85	23	]	]	PUNCT
easat-308	85	24	.	.	PUNCT
easat-308	86	1	a	a	DET
easat-308	86	2	significant	significant	ADJ
easat-308	86	3	number	number	NOUN
easat-308	86	4	of	of	ADP
easat-308	86	5	empirical	empirical	ADJ
easat-308	86	6	studies	study	NOUN
easat-308	86	7	have	have	AUX
easat-308	86	8	analysed	analyse	VERB
easat-308	86	9	the	the	DET
easat-308	86	10	link	link	NOUN
easat-308	86	11	between	between	ADP
easat-308	86	12	esg	esg	PROPN
easat-308	86	13	disclosures	disclosure	NOUN
easat-308	86	14	and	and	CCONJ
easat-308	86	15	firm	firm	ADJ
easat-308	86	16	performance	performance	NOUN
easat-308	86	17	,	,	PUNCT
easat-308	86	18	which	which	PRON
easat-308	86	19	appreciates	appreciate	VERB
easat-308	86	20	the	the	DET
easat-308	86	21	efforts	effort	NOUN
easat-308	86	22	of	of	ADP
easat-308	86	23	these	these	DET
easat-308	86	24	disclosures	disclosure	NOUN
easat-308	86	25	towards	towards	ADP
easat-308	86	26	the	the	DET
easat-308	86	27	creation	creation	NOUN
easat-308	86	28	of	of	ADP
easat-308	86	29	sustainable	sustainable	ADJ
easat-308	86	30	value	value	NOUN
easat-308	86	31	.	.	PUNCT
easat-308	87	1	a	a	DET
easat-308	87	2	study	study	NOUN
easat-308	87	3	by	by	ADP
easat-308	87	4	albitar	albitar	PROPN
easat-308	87	5	,	,	PUNCT
easat-308	87	6	et	et	PROPN
easat-308	87	7	al	al	PROPN
easat-308	87	8	.	.	PUNCT
easat-308	88	1	[	[	X
easat-308	88	2	21	21	NUM
easat-308	88	3	]	]	PUNCT
easat-308	88	4	suggests	suggest	VERB
easat-308	88	5	that	that	SCONJ
easat-308	88	6	the	the	DET
easat-308	88	7	expectation	expectation	NOUN
easat-308	88	8	of	of	ADP
easat-308	88	9	"	"	PUNCT
easat-308	88	10	good	good	ADJ
easat-308	88	11	firms	firm	NOUN
easat-308	88	12	"	"	PUNCT
easat-308	88	13	refers	refer	VERB
easat-308	88	14	to	to	ADP
easat-308	88	15	those	those	DET
easat-308	88	16	firms	firm	NOUN
easat-308	88	17	whose	whose	DET
easat-308	88	18	esg	esg	NOUN
easat-308	88	19	performance	performance	NOUN
easat-308	88	20	potentially	potentially	ADV
easat-308	88	21	increases	increase	VERB
easat-308	88	22	productivity	productivity	NOUN
easat-308	88	23	and	and	CCONJ
easat-308	88	24	improves	improve	VERB
easat-308	88	25	market	market	NOUN
easat-308	88	26	valuation	valuation	NOUN
easat-308	88	27	.	.	PUNCT
easat-308	89	1	moreover	moreover	ADV
easat-308	89	2	,	,	PUNCT
easat-308	89	3	the	the	DET
easat-308	89	4	central	central	ADJ
easat-308	89	5	idea	idea	NOUN
easat-308	89	6	of	of	ADP
easat-308	89	7	esg	esg	PROPN
easat-308	89	8	disclosure	disclosure	NOUN
easat-308	89	9	focuses	focus	VERB
easat-308	89	10	on	on	ADP
easat-308	89	11	how	how	SCONJ
easat-308	89	12	these	these	DET
easat-308	89	13	disclosures	disclosure	NOUN
easat-308	89	14	would	would	AUX
easat-308	89	15	affect	affect	VERB
easat-308	89	16	firm	firm	ADJ
easat-308	89	17	performance	performance	NOUN
easat-308	89	18	.	.	PUNCT
easat-308	90	1	almost	almost	ADV
easat-308	90	2	every	every	DET
easat-308	90	3	firm	firm	NOUN
easat-308	90	4	strives	strive	VERB
easat-308	90	5	to	to	PART
easat-308	90	6	improve	improve	VERB
easat-308	90	7	its	its	PRON
easat-308	90	8	performance	performance	NOUN
easat-308	90	9	in	in	ADP
easat-308	90	10	every	every	DET
easat-308	90	11	possible	possible	ADJ
easat-308	90	12	way	way	NOUN
easat-308	90	13	to	to	PART
easat-308	90	14	hold	hold	VERB
easat-308	90	15	the	the	DET
easat-308	90	16	best	good	ADJ
easat-308	90	17	cards	card	NOUN
easat-308	90	18	in	in	ADP
easat-308	90	19	its	its	PRON
easat-308	90	20	hand	hand	NOUN
easat-308	90	21	.	.	PUNCT
easat-308	91	1	alareeni	alareeni	PROPN
easat-308	91	2	and	and	CCONJ
easat-308	91	3	hamdan	hamdan	PROPN
easat-308	92	1	[	[	X
easat-308	92	2	18	18	NUM
easat-308	92	3	]	]	PUNCT
easat-308	92	4	pointed	point	VERB
easat-308	92	5	out	out	ADP
easat-308	92	6	that	that	SCONJ
easat-308	92	7	corporate	corporate	ADJ
easat-308	92	8	performance	performance	NOUN
easat-308	92	9	is	be	AUX
easat-308	92	10	generally	generally	ADV
easat-308	92	11	assessed	assess	VERB
easat-308	92	12	on	on	ADP
easat-308	92	13	three	three	NUM
easat-308	92	14	dimensions	dimension	NOUN
easat-308	92	15	:	:	PUNCT
easat-308	92	16	operational	operational	ADJ
easat-308	92	17	,	,	PUNCT
easat-308	92	18	financial	financial	ADJ
easat-308	92	19	,	,	PUNCT
easat-308	92	20	and	and	CCONJ
easat-308	92	21	market	market	NOUN
easat-308	92	22	performance	performance	NOUN
easat-308	92	23	.	.	PUNCT
easat-308	93	1	previous	previous	ADJ
easat-308	93	2	studies	study	NOUN
easat-308	93	3	used	use	VERB
easat-308	93	4	,	,	PUNCT
easat-308	93	5	among	among	ADP
easat-308	93	6	others	other	NOUN
easat-308	93	7	,	,	PUNCT
easat-308	93	8	return	return	VERB
easat-308	93	9	on	on	ADP
easat-308	93	10	assets	asset	NOUN
easat-308	93	11	(	(	PUNCT
easat-308	93	12	roa	roa	NOUN
easat-308	93	13	)	)	PUNCT
easat-308	94	1	[	[	X
easat-308	94	2	22	22	NUM
easat-308	94	3	]	]	PUNCT
easat-308	94	4	,	,	PUNCT
easat-308	94	5	tobin	tobin	PROPN
easat-308	94	6	's	's	PART
easat-308	94	7	q	q	NOUN
easat-308	95	1	[	[	X
easat-308	95	2	23	23	NUM
easat-308	95	3	]	]	PUNCT
easat-308	95	4	,	,	PUNCT
easat-308	95	5	return	return	VERB
easat-308	95	6	on	on	ADP
easat-308	95	7	equity	equity	NOUN
easat-308	95	8	[	[	X
easat-308	95	9	24	24	NUM
easat-308	95	10	]	]	PUNCT
easat-308	95	11	,	,	PUNCT
easat-308	95	12	share	share	NOUN
easat-308	95	13	market	market	NOUN
easat-308	95	14	return	return	NOUN
easat-308	96	1	[	[	X
easat-308	96	2	25	25	NUM
easat-308	96	3	]	]	PUNCT
easat-308	96	4	,	,	PUNCT
easat-308	96	5	and	and	CCONJ
easat-308	96	6	net	net	ADJ
easat-308	96	7	profit	profit	NOUN
easat-308	96	8	margin	margin	NOUN
easat-308	96	9	[	[	X
easat-308	96	10	26	26	NUM
easat-308	96	11	]	]	PUNCT
easat-308	96	12	.	.	PUNCT
easat-308	97	1	adhering	adhere	VERB
easat-308	97	2	to	to	ADP
easat-308	97	3	esg	esg	PROPN
easat-308	97	4	principles	principle	NOUN
easat-308	97	5	allows	allow	VERB
easat-308	97	6	a	a	DET
easat-308	97	7	firm	firm	NOUN
easat-308	97	8	to	to	PART
easat-308	97	9	increase	increase	VERB
easat-308	97	10	its	its	PRON
easat-308	97	11	long	long	ADJ
easat-308	97	12	-	-	PUNCT
easat-308	97	13	term	term	NOUN
easat-308	97	14	value	value	NOUN
easat-308	97	15	by	by	ADP
easat-308	97	16	meeting	meet	VERB
easat-308	97	17	its	its	PRON
easat-308	97	18	social	social	ADJ
easat-308	97	19	obligations	obligation	NOUN
easat-308	97	20	,	,	PUNCT
easat-308	97	21	fulfilling	fulfil	VERB
easat-308	97	22	its	its	PRON
easat-308	97	23	environmental	environmental	ADJ
easat-308	97	24	responsibilities	responsibility	NOUN
easat-308	97	25	,	,	PUNCT
easat-308	97	26	and	and	CCONJ
easat-308	97	27	enhancing	enhance	VERB
easat-308	97	28	its	its	PRON
easat-308	97	29	corporate	corporate	ADJ
easat-308	97	30	governance	governance	NOUN
easat-308	97	31	credibility	credibility	NOUN
easat-308	97	32	longoni	longoni	VERB
easat-308	97	33	and	and	CCONJ
easat-308	97	34	cagliano	cagliano	ADJ
easat-308	98	1	[	[	X
easat-308	98	2	27	27	NUM
easat-308	98	3	]	]	PUNCT
easat-308	98	4	.	.	PUNCT
easat-308	99	1	mohammad	mohammad	PROPN
easat-308	99	2	and	and	CCONJ
easat-308	99	3	wasiuzzaman	wasiuzzaman	NOUN
easat-308	99	4	[	[	X
easat-308	99	5	6	6	NUM
easat-308	99	6	]	]	PUNCT
easat-308	99	7	noted	note	VERB
easat-308	99	8	that	that	SCONJ
easat-308	99	9	studies	study	NOUN
easat-308	99	10	have	have	AUX
easat-308	99	11	shown	show	VERB
easat-308	99	12	that	that	SCONJ
easat-308	99	13	incorporating	incorporate	VERB
easat-308	99	14	esg	esg	NOUN
easat-308	99	15	factors	factor	NOUN
easat-308	99	16	into	into	ADP
easat-308	99	17	a	a	DET
easat-308	99	18	firm	firm	NOUN
easat-308	99	19	's	's	PART
easat-308	99	20	valuation	valuation	NOUN
easat-308	99	21	model	model	NOUN
easat-308	99	22	makes	make	VERB
easat-308	99	23	its	its	PRON
easat-308	99	24	non	non	ADJ
easat-308	99	25	-	-	ADJ
easat-308	99	26	financial	financial	ADJ
easat-308	99	27	indicators	indicator	NOUN
easat-308	99	28	better	well	ADV
easat-308	99	29	.	.	PUNCT
easat-308	100	1	these	these	PRON
easat-308	100	2	include	include	VERB
easat-308	100	3	things	thing	NOUN
easat-308	100	4	like	like	ADP
easat-308	100	5	customer	customer	NOUN
easat-308	100	6	satisfaction	satisfaction	NOUN
easat-308	100	7	,	,	PUNCT
easat-308	100	8	market	market	NOUN
easat-308	100	9	acceptance	acceptance	NOUN
easat-308	100	10	,	,	PUNCT
easat-308	100	11	lower	low	ADJ
easat-308	100	12	debt	debt	NOUN
easat-308	100	13	costs	cost	NOUN
easat-308	100	14	,	,	PUNCT
easat-308	100	15	and	and	CCONJ
easat-308	100	16	the	the	DET
easat-308	100	17	social	social	ADJ
easat-308	100	18	value	value	NOUN
easat-308	100	19	it	it	PRON
easat-308	100	20	brings	bring	VERB
easat-308	100	21	to	to	ADP
easat-308	100	22	its	its	PRON
easat-308	100	23	stakeholders	stakeholder	NOUN
easat-308	100	24	.	.	PUNCT
easat-308	101	1	therefore	therefore	ADV
easat-308	101	2	,	,	PUNCT
easat-308	101	3	a	a	DET
easat-308	101	4	firm	firm	NOUN
easat-308	101	5	’s	’s	PART
easat-308	101	6	performance	performance	NOUN
easat-308	101	7	can	can	AUX
easat-308	101	8	grow	grow	VERB
easat-308	101	9	over	over	ADP
easat-308	101	10	the	the	DET
easat-308	101	11	years	year	NOUN
easat-308	101	12	.	.	PUNCT
easat-308	102	1	this	this	DET
easat-308	102	2	viewpoint	viewpoint	NOUN
easat-308	102	3	is	be	AUX
easat-308	102	4	also	also	ADV
easat-308	102	5	supported	support	VERB
easat-308	102	6	by	by	ADP
easat-308	102	7	alareeni	alareeni	NOUN
easat-308	102	8	and	and	CCONJ
easat-308	102	9	hamdan	hamdan	PROPN
easat-308	103	1	[	[	X
easat-308	103	2	18	18	NUM
easat-308	103	3	]	]	X
easat-308	103	4	,	,	PUNCT
easat-308	103	5	who	who	PRON
easat-308	103	6	pointed	point	VERB
easat-308	103	7	out	out	ADP
easat-308	103	8	that	that	SCONJ
easat-308	103	9	most	most	ADJ
easat-308	103	10	previous	previous	ADJ
easat-308	103	11	research	research	NOUN
easat-308	103	12	has	have	AUX
easat-308	103	13	concluded	conclude	VERB
easat-308	103	14	that	that	SCONJ
easat-308	103	15	disclosure	disclosure	NOUN
easat-308	103	16	of	of	ADP
easat-308	103	17	esg	esg	PROPN
easat-308	103	18	information	information	NOUN
easat-308	103	19	has	have	VERB
easat-308	103	20	a	a	DET
easat-308	103	21	positive	positive	ADJ
easat-308	103	22	impact	impact	NOUN
easat-308	103	23	on	on	ADP
easat-308	103	24	corporate	corporate	ADJ
easat-308	103	25	performance	performance	NOUN
easat-308	103	26	because	because	SCONJ
easat-308	103	27	it	it	PRON
easat-308	103	28	affects	affect	VERB
easat-308	103	29	the	the	DET
easat-308	103	30	image	image	NOUN
easat-308	103	31	of	of	ADP
easat-308	103	32	the	the	DET
easat-308	103	33	firm	firm	NOUN
easat-308	103	34	,	,	PUNCT
easat-308	103	35	which	which	PRON
easat-308	103	36	leads	lead	VERB
easat-308	103	37	to	to	ADP
easat-308	103	38	improved	improve	VERB
easat-308	103	39	corporate	corporate	ADJ
easat-308	103	40	performance	performance	NOUN
easat-308	103	41	.	.	PUNCT
easat-308	104	1	however	however	ADV
easat-308	104	2	,	,	PUNCT
easat-308	104	3	there	there	PRON
easat-308	104	4	are	be	VERB
easat-308	104	5	studies	study	NOUN
easat-308	104	6	that	that	PRON
easat-308	104	7	have	have	AUX
easat-308	104	8	discovered	discover	VERB
easat-308	104	9	that	that	SCONJ
easat-308	104	10	env	env	NOUN
easat-308	104	11	is	be	AUX
easat-308	104	12	negatively	negatively	ADV
easat-308	104	13	linked	link	VERB
easat-308	104	14	to	to	ADP
easat-308	104	15	firm	firm	ADJ
easat-308	104	16	performance	performance	NOUN
easat-308	104	17	(	(	PUNCT
easat-308	104	18	such	such	ADJ
easat-308	104	19	as	as	ADP
easat-308	104	20	lu	lu	PROPN
easat-308	104	21	and	and	CCONJ
easat-308	104	22	taylor	taylor	PROPN
easat-308	105	1	[	[	X
easat-308	105	2	28	28	NUM
easat-308	105	3	]	]	NUM
easat-308	105	4	)	)	PUNCT
easat-308	105	5	.	.	PUNCT
easat-308	106	1	these	these	DET
easat-308	106	2	studies	study	NOUN
easat-308	106	3	argued	argue	VERB
easat-308	106	4	that	that	SCONJ
easat-308	106	5	there	there	PRON
easat-308	106	6	is	be	VERB
easat-308	106	7	a	a	DET
easat-308	106	8	mismatch	mismatch	NOUN
easat-308	106	9	between	between	ADP
easat-308	106	10	the	the	DET
easat-308	106	11	firms	firm	NOUN
easat-308	106	12	’	’	PART
easat-308	106	13	competitiveness	competitiveness	NOUN
easat-308	106	14	and	and	CCONJ
easat-308	106	15	their	their	PRON
easat-308	106	16	disclosures	disclosure	NOUN
easat-308	106	17	due	due	ADP
easat-308	106	18	to	to	ADP
easat-308	106	19	the	the	DET
easat-308	106	20	high	high	ADJ
easat-308	106	21	environmental	environmental	ADJ
easat-308	106	22	costs	cost	NOUN
easat-308	106	23	.	.	PUNCT
easat-308	107	1	alternately	alternately	ADV
easat-308	107	2	,	,	PUNCT
easat-308	107	3	it	it	PRON
easat-308	107	4	led	lead	VERB
easat-308	107	5	to	to	ADP
easat-308	107	6	negative	negative	ADJ
easat-308	107	7	consequences	consequence	NOUN
easat-308	107	8	since	since	SCONJ
easat-308	107	9	compliance	compliance	NOUN
easat-308	107	10	costs	cost	NOUN
easat-308	107	11	outweighed	outweigh	VERB
easat-308	107	12	firm	firm	ADJ
easat-308	107	13	performance	performance	NOUN
easat-308	107	14	.	.	PUNCT
easat-308	108	1	therefore	therefore	ADV
easat-308	108	2	,	,	PUNCT
easat-308	108	3	consistent	consistent	ADJ
easat-308	108	4	with	with	ADP
easat-308	108	5	most	most	ADJ
easat-308	108	6	previous	previous	ADJ
easat-308	108	7	literature	literature	NOUN
easat-308	108	8	,	,	PUNCT
easat-308	108	9	the	the	DET
easat-308	108	10	following	follow	VERB
easat-308	108	11	hypothesis	hypothesis	NOUN
easat-308	108	12	is	be	AUX
easat-308	108	13	developed	develop	VERB
easat-308	108	14	:	:	PUNCT
easat-308	108	15	h1	h1	NOUN
easat-308	108	16	:	:	PUNCT
easat-308	108	17	there	there	PRON
easat-308	108	18	is	be	VERB
easat-308	108	19	a	a	DET
easat-308	108	20	significant	significant	ADJ
easat-308	108	21	positive	positive	ADJ
easat-308	108	22	relationship	relationship	NOUN
easat-308	108	23	between	between	ADP
easat-308	108	24	env	env	NOUN
easat-308	108	25	disclosure	disclosure	NOUN
easat-308	108	26	and	and	CCONJ
easat-308	108	27	the	the	DET
easat-308	108	28	firm	firm	ADJ
easat-308	108	29	performance	performance	NOUN
easat-308	108	30	of	of	ADP
easat-308	108	31	firms	firm	NOUN
easat-308	108	32	listed	list	VERB
easat-308	108	33	in	in	ADP
easat-308	108	34	the	the	DET
easat-308	108	35	ftse	ftse	PROPN
easat-308	108	36	bursa	bursa	PROPN
easat-308	108	37	malaysia	malaysia	PROPN
easat-308	108	38	top	top	ADJ
easat-308	108	39	100	100	NUM
easat-308	108	40	index	index	NOUN
easat-308	108	41	in	in	ADP
easat-308	108	42	malaysia	malaysia	PROPN
easat-308	108	43	.	.	PUNCT
easat-308	109	1	a	a	DET
easat-308	109	2	large	large	ADJ
easat-308	109	3	body	body	NOUN
easat-308	109	4	of	of	ADP
easat-308	109	5	the	the	DET
easat-308	109	6	accounting	accounting	NOUN
easat-308	109	7	literature	literature	NOUN
easat-308	109	8	has	have	AUX
easat-308	109	9	suggested	suggest	VERB
easat-308	109	10	a	a	DET
easat-308	109	11	positive	positive	ADJ
easat-308	109	12	relationship	relationship	NOUN
easat-308	109	13	between	between	ADP
easat-308	109	14	esg	esg	PROPN
easat-308	109	15	disclosure	disclosure	NOUN
easat-308	109	16	and	and	CCONJ
easat-308	109	17	firm	firm	ADJ
easat-308	109	18	image	image	NOUN
easat-308	109	19	[	[	X
easat-308	109	20	29	29	NUM
easat-308	109	21	]	]	PUNCT
easat-308	109	22	.	.	PUNCT
easat-308	110	1	according	accord	VERB
easat-308	110	2	to	to	ADP
easat-308	110	3	dakhli	dakhli	NOUN
easat-308	110	4	[	[	X
easat-308	110	5	30	30	NUM
easat-308	110	6	]	]	PUNCT
easat-308	110	7	,	,	PUNCT
easat-308	110	8	the	the	DET
easat-308	110	9	social	social	ADJ
easat-308	110	10	impact	impact	NOUN
easat-308	110	11	hypothesis	hypothesis	NOUN
easat-308	110	12	,	,	PUNCT
easat-308	110	13	which	which	PRON
easat-308	110	14	stakeholder	stakeholder	NOUN
easat-308	110	15	theory	theory	NOUN
easat-308	110	16	supports	support	VERB
easat-308	110	17	,	,	PUNCT
easat-308	110	18	is	be	AUX
easat-308	110	19	the	the	DET
easat-308	110	20	main	main	ADJ
easat-308	110	21	source	source	NOUN
easat-308	110	22	of	of	ADP
easat-308	110	23	evidence	evidence	NOUN
easat-308	110	24	for	for	ADP
easat-308	110	25	a	a	DET
easat-308	110	26	positive	positive	ADJ
easat-308	110	27	relationship	relationship	NOUN
easat-308	110	28	because	because	SCONJ
easat-308	110	29	effective	effective	ADJ
easat-308	110	30	stakeholder	stakeholder	NOUN
easat-308	110	31	management	management	NOUN
easat-308	110	32	would	would	AUX
easat-308	110	33	result	result	VERB
easat-308	110	34	in	in	ADP
easat-308	110	35	improved	improved	ADJ
easat-308	110	36	performance	performance	NOUN
easat-308	110	37	.	.	PUNCT
easat-308	111	1	okafor	okafor	PROPN
easat-308	111	2	,	,	PUNCT
easat-308	111	3	et	et	PROPN
easat-308	111	4	al	al	PROPN
easat-308	111	5	.	.	PUNCT
easat-308	112	1	[	[	X
easat-308	112	2	31	31	NUM
easat-308	112	3	]	]	PUNCT
easat-308	112	4	,	,	PUNCT
easat-308	112	5	who	who	PRON
easat-308	112	6	came	come	VERB
easat-308	112	7	to	to	ADP
easat-308	112	8	a	a	DET
easat-308	112	9	similar	similar	ADJ
easat-308	112	10	conclusion	conclusion	NOUN
easat-308	112	11	,	,	PUNCT
easat-308	112	12	also	also	ADV
easat-308	112	13	supported	support	VERB
easat-308	112	14	this	this	DET
easat-308	112	15	argument	argument	NOUN
easat-308	112	16	.	.	PUNCT
easat-308	113	1	furthermore	furthermore	ADV
easat-308	113	2	,	,	PUNCT
easat-308	113	3	sila	sila	PROPN
easat-308	113	4	and	and	CCONJ
easat-308	113	5	cek	cek	PROPN
easat-308	114	1	[	[	X
easat-308	114	2	19	19	NUM
easat-308	114	3	]	]	PUNCT
easat-308	114	4	found	find	VERB
easat-308	114	5	that	that	SCONJ
easat-308	114	6	csr	csr	NOUN
easat-308	114	7	has	have	VERB
easat-308	114	8	a	a	DET
easat-308	114	9	positive	positive	ADJ
easat-308	114	10	relationship	relationship	NOUN
easat-308	114	11	with	with	ADP
easat-308	114	12	return	return	NOUN
easat-308	114	13	on	on	ADP
easat-308	114	14	equity	equity	NOUN
easat-308	114	15	(	(	PUNCT
easat-308	114	16	roe	roe	PROPN
easat-308	114	17	)	)	PUNCT
easat-308	114	18	,	,	PUNCT
easat-308	114	19	roa	roa	PROPN
easat-308	114	20	,	,	PUNCT
easat-308	114	21	earnings	earning	NOUN
easat-308	114	22	per	per	ADP
easat-308	114	23	share	share	NOUN
easat-308	114	24	,	,	PUNCT
easat-308	114	25	and	and	CCONJ
easat-308	114	26	share	share	NOUN
easat-308	114	27	price	price	NOUN
easat-308	114	28	.	.	PUNCT
easat-308	115	1	the	the	DET
easat-308	115	2	csr	csr	NOUN
easat-308	115	3	concept	concept	NOUN
easat-308	115	4	was	be	AUX
easat-308	115	5	found	find	VERB
easat-308	115	6	to	to	PART
easat-308	115	7	help	help	VERB
easat-308	115	8	firms	firm	NOUN
easat-308	115	9	achieve	achieve	VERB
easat-308	115	10	optimal	optimal	ADJ
easat-308	115	11	financial	financial	ADJ
easat-308	115	12	performance	performance	NOUN
easat-308	115	13	by	by	ADP
easat-308	115	14	enhancing	enhance	VERB
easat-308	115	15	the	the	DET
easat-308	115	16	firm	firm	NOUN
easat-308	115	17	's	's	PART
easat-308	115	18	competitiveness	competitiveness	NOUN
easat-308	115	19	in	in	ADP
easat-308	115	20	a	a	DET
easat-308	115	21	competitive	competitive	ADJ
easat-308	115	22	environment	environment	NOUN
easat-308	116	1	[	[	X
easat-308	116	2	32	32	NUM
easat-308	116	3	]	]	PUNCT
easat-308	116	4	.	.	PUNCT
easat-308	117	1	other	other	ADJ
easat-308	117	2	findings	finding	NOUN
easat-308	117	3	,	,	PUNCT
easat-308	117	4	such	such	ADJ
easat-308	117	5	as	as	ADP
easat-308	117	6	those	those	PRON
easat-308	117	7	of	of	ADP
easat-308	117	8	uadiale	uadiale	NOUN
easat-308	117	9	and	and	CCONJ
easat-308	117	10	fagbemi	fagbemi	NOUN
easat-308	118	1	[	[	X
easat-308	118	2	33	33	NUM
easat-308	118	3	]	]	PUNCT
easat-308	118	4	also	also	ADV
easat-308	118	5	showed	show	VERB
easat-308	118	6	a	a	DET
easat-308	118	7	significant	significant	ADJ
easat-308	118	8	and	and	CCONJ
easat-308	118	9	positive	positive	ADJ
easat-308	118	10	relationship	relationship	NOUN
easat-308	118	11	between	between	ADP
easat-308	118	12	roe	roe	PROPN
easat-308	118	13	and	and	CCONJ
easat-308	118	14	roa	roa	NOUN
easat-308	118	15	and	and	CCONJ
easat-308	118	16	firm	firm	ADJ
easat-308	118	17	performance	performance	NOUN
easat-308	118	18	when	when	SCONJ
easat-308	118	19	a	a	DET
easat-308	118	20	firm	firm	NOUN
easat-308	118	21	increases	increase	VERB
easat-308	118	22	its	its	PRON
easat-308	118	23	csr	csr	NOUN
easat-308	118	24	initiatives	initiative	NOUN
easat-308	118	25	,	,	PUNCT
easat-308	118	26	thereby	thereby	ADV
easat-308	118	27	increasing	increase	VERB
easat-308	118	28	its	its	PRON
easat-308	118	29	profitability	profitability	NOUN
easat-308	118	30	.	.	PUNCT
easat-308	119	1	there	there	PRON
easat-308	119	2	are	be	VERB
easat-308	119	3	also	also	ADV
easat-308	119	4	studies	study	NOUN
easat-308	119	5	that	that	PRON
easat-308	119	6	provide	provide	VERB
easat-308	119	7	contradictory	contradictory	ADJ
easat-308	119	8	results	result	NOUN
easat-308	119	9	,	,	PUNCT
easat-308	119	10	suggesting	suggest	VERB
easat-308	119	11	that	that	SCONJ
easat-308	119	12	social	social	ADJ
easat-308	119	13	disclosure	disclosure	NOUN
easat-308	119	14	has	have	VERB
easat-308	119	15	no	no	DET
easat-308	119	16	relationship	relationship	NOUN
easat-308	119	17	with	with	ADP
easat-308	119	18	return	return	NOUN
easat-308	119	19	on	on	ADP
easat-308	119	20	equity	equity	NOUN
easat-308	119	21	or	or	CCONJ
easat-308	119	22	market	market	NOUN
easat-308	119	23	value	value	NOUN
easat-308	119	24	added	add	VERB
easat-308	119	25	(	(	PUNCT
easat-308	119	26	mva	mva	NOUN
easat-308	119	27	)	)	PUNCT
easat-308	119	28	.	.	PUNCT
easat-308	120	1	it	it	PRON
easat-308	120	2	has	have	AUX
easat-308	120	3	been	be	AUX
easat-308	120	4	argued	argue	VERB
easat-308	120	5	that	that	SCONJ
easat-308	120	6	investors	investor	NOUN
easat-308	120	7	pay	pay	VERB
easat-308	120	8	less	less	ADJ
easat-308	120	9	attention	attention	NOUN
easat-308	120	10	to	to	ADP
easat-308	120	11	these	these	DET
easat-308	120	12	areas	area	NOUN
easat-308	120	13	and	and	CCONJ
easat-308	120	14	that	that	SCONJ
easat-308	120	15	disclosures	disclosure	NOUN
easat-308	120	16	are	be	AUX
easat-308	120	17	influenced	influence	VERB
easat-308	120	18	by	by	ADP
easat-308	120	19	other	other	ADJ
easat-308	120	20	economic	economic	ADJ
easat-308	120	21	factors	factor	NOUN
easat-308	120	22	,	,	PUNCT
easat-308	120	23	such	such	ADJ
easat-308	120	24	as	as	ADP
easat-308	120	25	inflation	inflation	NOUN
easat-308	120	26	[	[	X
easat-308	120	27	34	34	NUM
easat-308	120	28	]	]	PUNCT
easat-308	120	29	.	.	PUNCT
easat-308	121	1	csr	csr	PROPN
easat-308	121	2	could	could	AUX
easat-308	121	3	also	also	ADV
easat-308	121	4	have	have	VERB
easat-308	121	5	a	a	DET
easat-308	121	6	negative	negative	ADJ
easat-308	121	7	impact	impact	NOUN
easat-308	121	8	on	on	ADP
easat-308	121	9	firm	firm	ADJ
easat-308	121	10	performance	performance	NOUN
easat-308	121	11	and	and	CCONJ
easat-308	121	12	value	value	NOUN
easat-308	121	13	by	by	ADP
easat-308	121	14	incurring	incur	VERB
easat-308	121	15	agency	agency	NOUN
easat-308	121	16	costs	cost	NOUN
easat-308	121	17	and	and	CCONJ
easat-308	121	18	unnecessary	unnecessary	ADJ
easat-308	121	19	additional	additional	ADJ
easat-308	121	20	costs	cost	NOUN
easat-308	121	21	shabbir	shabbir	PROPN
easat-308	121	22	,	,	PUNCT
easat-308	121	23	et	et	PROPN
easat-308	121	24	al	al	PROPN
easat-308	121	25	.	.	PUNCT
easat-308	122	1	[	[	X
easat-308	122	2	35	35	NUM
easat-308	122	3	]	]	PUNCT
easat-308	122	4	.	.	PUNCT
easat-308	123	1	dakhli	dakhli	VERB
easat-308	123	2	[	[	X
easat-308	123	3	30	30	NUM
easat-308	123	4	]	]	PUNCT
easat-308	123	5	has	have	AUX
easat-308	123	6	also	also	ADV
easat-308	123	7	stated	state	VERB
easat-308	123	8	that	that	SCONJ
easat-308	123	9	csr	csr	NOUN
easat-308	123	10	is	be	AUX
easat-308	123	11	a	a	DET
easat-308	123	12	waste	waste	NOUN
easat-308	123	13	of	of	ADP
easat-308	123	14	corporate	corporate	ADJ
easat-308	123	15	resources	resource	NOUN
easat-308	123	16	,	,	PUNCT
easat-308	123	17	especially	especially	ADV
easat-308	123	18	if	if	SCONJ
easat-308	123	19	it	it	PRON
easat-308	123	20	does	do	AUX
easat-308	123	21	not	not	PART
easat-308	123	22	lead	lead	VERB
easat-308	123	23	to	to	ADP
easat-308	123	24	an	an	DET
easat-308	123	25	improvement	improvement	NOUN
easat-308	123	26	in	in	ADP
easat-308	123	27	performance	performance	NOUN
easat-308	123	28	.	.	PUNCT
easat-308	124	1	therefore	therefore	ADV
easat-308	124	2	,	,	PUNCT
easat-308	124	3	the	the	DET
easat-308	124	4	following	follow	VERB
easat-308	124	5	hypothesis	hypothesis	NOUN
easat-308	124	6	is	be	AUX
easat-308	124	7	developed	develop	VERB
easat-308	124	8	:	:	PUNCT
easat-308	124	9	h2	h2	NOUN
easat-308	124	10	:	:	PUNCT
easat-308	124	11	there	there	PRON
easat-308	124	12	is	be	VERB
easat-308	124	13	a	a	DET
easat-308	124	14	significant	significant	ADJ
easat-308	124	15	positive	positive	ADJ
easat-308	124	16	relationship	relationship	NOUN
easat-308	124	17	between	between	ADP
easat-308	124	18	sov	sov	NOUN
easat-308	124	19	disclosure	disclosure	NOUN
easat-308	124	20	and	and	CCONJ
easat-308	124	21	the	the	DET
easat-308	124	22	firm	firm	ADJ
easat-308	124	23	performance	performance	NOUN
easat-308	124	24	of	of	ADP
easat-308	124	25	firms	firm	NOUN
easat-308	124	26	listed	list	VERB
easat-308	124	27	in	in	ADP
easat-308	124	28	the	the	DET
easat-308	124	29	ftse	ftse	PROPN
easat-308	124	30	bursa	bursa	PROPN
easat-308	124	31	malaysia	malaysia	PROPN
easat-308	124	32	top	top	ADJ
easat-308	124	33	100	100	NUM
easat-308	124	34	index	index	NOUN
easat-308	124	35	in	in	ADP
easat-308	124	36	malaysia	malaysia	PROPN
easat-308	124	37	.	.	PUNCT
easat-308	125	1	governance	governance	NOUN
easat-308	125	2	practices	practice	NOUN
easat-308	125	3	can	can	AUX
easat-308	125	4	positively	positively	ADV
easat-308	125	5	influence	influence	VERB
easat-308	125	6	stakeholder	stakeholder	NOUN
easat-308	125	7	perceptions	perception	NOUN
easat-308	125	8	and	and	CCONJ
easat-308	125	9	behaviour	behaviour	NOUN
easat-308	125	10	towards	towards	ADP
easat-308	125	11	firms	firm	NOUN
easat-308	125	12	,	,	PUNCT
easat-308	125	13	which	which	PRON
easat-308	125	14	in	in	ADP
easat-308	125	15	turn	turn	NOUN
easat-308	125	16	can	can	AUX
easat-308	125	17	affect	affect	VERB
easat-308	125	18	firm	firm	ADJ
easat-308	125	19	performance	performance	NOUN
easat-308	125	20	.	.	PUNCT
easat-308	126	1	according	accord	VERB
easat-308	126	2	to	to	ADP
easat-308	126	3	gupta	gupta	PROPN
easat-308	126	4	and	and	CCONJ
easat-308	126	5	sharma	sharma	PROPN
easat-308	126	6	[	[	X
easat-308	126	7	36	36	NUM
easat-308	126	8	]	]	PUNCT
easat-308	126	9	,	,	PUNCT
easat-308	126	10	effective	effective	ADJ
easat-308	126	11	corporate	corporate	ADJ
easat-308	126	12	governance	governance	NOUN
easat-308	126	13	leads	lead	VERB
easat-308	126	14	to	to	ADP
easat-308	126	15	an	an	DET
easat-308	126	16	increase	increase	NOUN
easat-308	126	17	in	in	ADP
easat-308	126	18	a	a	DET
easat-308	126	19	firm	firm	NOUN
easat-308	126	20	's	's	PART
easat-308	126	21	visibility	visibility	NOUN
easat-308	126	22	and	and	CCONJ
easat-308	126	23	increases	increase	VERB
easat-308	126	24	stakeholder	stakeholder	NOUN
easat-308	126	25	and	and	CCONJ
easat-308	126	26	investor	investor	NOUN
easat-308	126	27	confidence	confidence	NOUN
easat-308	126	28	.	.	PUNCT
easat-308	127	1	5	5	NUM
easat-308	127	2	edelweiss	edelweiss	PROPN
easat-308	127	3	applied	apply	VERB
easat-308	127	4	science	science	NOUN
easat-308	127	5	and	and	CCONJ
easat-308	127	6	technology	technology	NOUN
easat-308	127	7	issn	issn	PROPN
easat-308	127	8	:	:	PUNCT
easat-308	127	9	2576	2576	NUM
easat-308	127	10	-	-	SYM
easat-308	127	11	8484	8484	NUM
easat-308	127	12	vol	vol	NOUN
easat-308	127	13	.	.	PROPN
easat-308	128	1	7	7	NUM
easat-308	128	2	,	,	PUNCT
easat-308	128	3	no	no	INTJ
easat-308	128	4	.	.	NOUN
easat-308	128	5	1	1	NUM
easat-308	128	6	:	:	SYM
easat-308	128	7	1	1	NUM
easat-308	128	8	-	-	SYM
easat-308	128	9	18	18	NUM
easat-308	128	10	,	,	PUNCT
easat-308	128	11	2023	2023	NUM
easat-308	128	12	doi	doi	NOUN
easat-308	128	13	:	:	PUNCT
easat-308	128	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	128	15	©	©	PROPN
easat-308	128	16	2023	2023	NUM
easat-308	128	17	by	by	ADP
easat-308	128	18	the	the	DET
easat-308	128	19	authors	author	NOUN
easat-308	128	20	;	;	PUNCT
easat-308	128	21	licensee	licensee	PROPN
easat-308	128	22	learning	learning	NOUN
easat-308	128	23	gate	gate	NOUN
easat-308	128	24	therefore	therefore	ADV
easat-308	128	25	,	,	PUNCT
easat-308	128	26	firms	firm	NOUN
easat-308	128	27	with	with	ADP
easat-308	128	28	strong	strong	ADJ
easat-308	128	29	corporate	corporate	ADJ
easat-308	128	30	governance	governance	NOUN
easat-308	128	31	tend	tend	VERB
easat-308	128	32	to	to	PART
easat-308	128	33	have	have	VERB
easat-308	128	34	higher	high	ADJ
easat-308	128	35	levels	level	NOUN
easat-308	128	36	of	of	ADP
easat-308	128	37	performance	performance	NOUN
easat-308	128	38	and	and	CCONJ
easat-308	128	39	credibility	credibility	NOUN
easat-308	128	40	[	[	X
easat-308	128	41	37	37	NUM
easat-308	128	42	]	]	PUNCT
easat-308	128	43	.	.	PUNCT
easat-308	129	1	the	the	DET
easat-308	129	2	results	result	NOUN
easat-308	129	3	of	of	ADP
easat-308	129	4	numerous	numerous	ADJ
easat-308	129	5	empirical	empirical	ADJ
easat-308	129	6	studies	study	NOUN
easat-308	129	7	support	support	VERB
easat-308	129	8	the	the	DET
easat-308	129	9	notion	notion	NOUN
easat-308	129	10	that	that	SCONJ
easat-308	129	11	firms	firm	NOUN
easat-308	129	12	with	with	ADP
easat-308	129	13	strong	strong	ADJ
easat-308	129	14	corporate	corporate	ADJ
easat-308	129	15	governance	governance	NOUN
easat-308	129	16	have	have	AUX
easat-308	129	17	higher	high	ADJ
easat-308	129	18	levels	level	NOUN
easat-308	129	19	of	of	ADP
easat-308	129	20	performance	performance	NOUN
easat-308	129	21	.	.	PUNCT
easat-308	130	1	numerous	numerous	ADJ
easat-308	130	2	empirical	empirical	ADJ
easat-308	130	3	studies	study	NOUN
easat-308	130	4	,	,	PUNCT
easat-308	130	5	such	such	ADJ
easat-308	130	6	as	as	ADP
easat-308	130	7	those	those	PRON
easat-308	130	8	by	by	ADP
easat-308	130	9	atan	atan	ADJ
easat-308	130	10	,	,	PUNCT
easat-308	130	11	et	et	PROPN
easat-308	130	12	al	al	PROPN
easat-308	130	13	.	.	PUNCT
easat-308	131	1	[	[	X
easat-308	131	2	38	38	NUM
easat-308	131	3	]	]	PUNCT
easat-308	131	4	,	,	PUNCT
easat-308	131	5	support	support	VERB
easat-308	131	6	the	the	DET
easat-308	131	7	claim	claim	NOUN
easat-308	131	8	that	that	SCONJ
easat-308	131	9	well	well	ADV
easat-308	131	10	-	-	PUNCT
easat-308	131	11	governed	govern	VERB
easat-308	131	12	firms	firm	NOUN
easat-308	131	13	have	have	AUX
easat-308	131	14	better	well	ADJ
easat-308	131	15	performance	performance	NOUN
easat-308	131	16	.	.	PUNCT
easat-308	132	1	in	in	ADP
easat-308	132	2	shahid	shahid	PROPN
easat-308	132	3	and	and	CCONJ
easat-308	132	4	abbas	abbas	NOUN
easat-308	132	5	[	[	X
easat-308	132	6	39	39	NUM
easat-308	132	7	]	]	PUNCT
easat-308	132	8	,	,	PUNCT
easat-308	132	9	they	they	PRON
easat-308	132	10	demonstrated	demonstrate	VERB
easat-308	132	11	a	a	DET
easat-308	132	12	positive	positive	ADJ
easat-308	132	13	relationship	relationship	NOUN
easat-308	132	14	between	between	ADP
easat-308	132	15	good	good	ADJ
easat-308	132	16	corporate	corporate	ADJ
easat-308	132	17	governance	governance	NOUN
easat-308	132	18	practices	practice	NOUN
easat-308	132	19	and	and	CCONJ
easat-308	132	20	firm	firm	ADJ
easat-308	132	21	performance	performance	NOUN
easat-308	132	22	by	by	ADP
easat-308	132	23	ensuring	ensure	VERB
easat-308	132	24	the	the	DET
easat-308	132	25	firm	firm	NOUN
easat-308	132	26	's	's	PART
easat-308	132	27	competitiveness	competitiveness	NOUN
easat-308	132	28	and	and	CCONJ
easat-308	132	29	going	go	VERB
easat-308	132	30	concern	concern	NOUN
easat-308	132	31	status	status	NOUN
easat-308	132	32	aboagye	aboagye	NOUN
easat-308	132	33	and	and	CCONJ
easat-308	132	34	otieku	otieku	PROPN
easat-308	133	1	[	[	X
easat-308	133	2	40	40	NUM
easat-308	133	3	]	]	PUNCT
easat-308	133	4	.	.	PUNCT
easat-308	134	1	boshnak	boshnak	NOUN
easat-308	135	1	[	[	X
easat-308	135	2	41	41	NUM
easat-308	135	3	]	]	PUNCT
easat-308	135	4	also	also	ADV
easat-308	135	5	found	find	VERB
easat-308	135	6	that	that	SCONJ
easat-308	135	7	the	the	DET
easat-308	135	8	presence	presence	NOUN
easat-308	135	9	of	of	ADP
easat-308	135	10	audit	audit	NOUN
easat-308	135	11	committee	committee	NOUN
easat-308	135	12	scans	scan	NOUN
easat-308	135	13	has	have	VERB
easat-308	135	14	a	a	DET
easat-308	135	15	significant	significant	ADJ
easat-308	135	16	impact	impact	NOUN
easat-308	135	17	on	on	ADP
easat-308	135	18	fraud	fraud	NOUN
easat-308	135	19	protection	protection	NOUN
easat-308	135	20	and	and	CCONJ
easat-308	135	21	compliance	compliance	NOUN
easat-308	135	22	with	with	ADP
easat-308	135	23	best	good	ADJ
easat-308	135	24	practices	practice	NOUN
easat-308	135	25	.	.	PUNCT
easat-308	136	1	it	it	PRON
easat-308	136	2	also	also	ADV
easat-308	136	3	improves	improve	VERB
easat-308	136	4	the	the	DET
easat-308	136	5	quality	quality	NOUN
easat-308	136	6	of	of	ADP
easat-308	136	7	financial	financial	ADJ
easat-308	136	8	reporting	reporting	NOUN
easat-308	136	9	,	,	PUNCT
easat-308	136	10	leading	lead	VERB
easat-308	136	11	to	to	ADP
easat-308	136	12	improved	improve	VERB
easat-308	136	13	corporate	corporate	ADJ
easat-308	136	14	performance	performance	NOUN
easat-308	136	15	and	and	CCONJ
easat-308	136	16	enhancing	enhance	VERB
easat-308	136	17	investor	investor	NOUN
easat-308	136	18	confidence	confidence	NOUN
easat-308	136	19	.	.	PUNCT
easat-308	137	1	a	a	DET
easat-308	137	2	study	study	NOUN
easat-308	137	3	by	by	ADP
easat-308	137	4	li	li	PROPN
easat-308	137	5	,	,	PUNCT
easat-308	137	6	et	et	PROPN
easat-308	137	7	al	al	PROPN
easat-308	137	8	.	.	PUNCT
easat-308	138	1	[	[	X
easat-308	138	2	5	5	NUM
easat-308	138	3	]	]	PUNCT
easat-308	138	4	reported	report	VERB
easat-308	138	5	that	that	SCONJ
easat-308	138	6	higher	high	ADJ
easat-308	138	7	chief	chief	ADJ
easat-308	138	8	executive	executive	ADJ
easat-308	138	9	officer	officer	NOUN
easat-308	138	10	(	(	PUNCT
easat-308	138	11	ceo	ceo	NOUN
easat-308	138	12	)	)	PUNCT
easat-308	138	13	power	power	NOUN
easat-308	138	14	enhances	enhance	VERB
easat-308	138	15	the	the	DET
easat-308	138	16	effect	effect	NOUN
easat-308	138	17	of	of	ADP
easat-308	138	18	esg	esg	PROPN
easat-308	138	19	disclosure	disclosure	NOUN
easat-308	138	20	on	on	ADP
easat-308	138	21	firm	firm	ADJ
easat-308	138	22	value	value	NOUN
easat-308	138	23	,	,	PUNCT
easat-308	138	24	suggesting	suggest	VERB
easat-308	138	25	that	that	SCONJ
easat-308	138	26	stakeholders	stakeholder	NOUN
easat-308	138	27	associate	associate	VERB
easat-308	138	28	esg	esg	PROPN
easat-308	138	29	disclosure	disclosure	NOUN
easat-308	138	30	by	by	ADP
easat-308	138	31	firms	firm	NOUN
easat-308	138	32	with	with	ADP
easat-308	138	33	higher	high	ADJ
easat-308	138	34	ceo	ceo	NOUN
easat-308	138	35	power	power	NOUN
easat-308	138	36	with	with	ADP
easat-308	138	37	greater	great	ADJ
easat-308	138	38	commitment	commitment	NOUN
easat-308	138	39	to	to	ADP
easat-308	138	40	esg	esg	NOUN
easat-308	138	41	practices	practice	NOUN
easat-308	138	42	.	.	PUNCT
easat-308	139	1	moreover	moreover	ADV
easat-308	139	2	,	,	PUNCT
easat-308	139	3	strong	strong	ADJ
easat-308	139	4	governance	governance	NOUN
easat-308	139	5	structures	structure	NOUN
easat-308	139	6	enhance	enhance	VERB
easat-308	139	7	board	board	NOUN
easat-308	139	8	functions	function	NOUN
easat-308	139	9	and	and	CCONJ
easat-308	139	10	are	be	AUX
easat-308	139	11	a	a	DET
easat-308	139	12	positive	positive	ADJ
easat-308	139	13	indicator	indicator	NOUN
easat-308	139	14	of	of	ADP
easat-308	139	15	the	the	DET
easat-308	139	16	board	board	NOUN
easat-308	139	17	’s	’s	PART
easat-308	139	18	commitment	commitment	NOUN
easat-308	139	19	to	to	ADP
easat-308	139	20	fulfilling	fulfil	VERB
easat-308	139	21	its	its	PRON
easat-308	139	22	duties	duty	NOUN
easat-308	139	23	in	in	ADP
easat-308	139	24	serving	serve	VERB
easat-308	139	25	the	the	DET
easat-308	139	26	interests	interest	NOUN
easat-308	139	27	of	of	ADP
easat-308	139	28	all	all	DET
easat-308	139	29	stakeholders	stakeholder	NOUN
easat-308	139	30	[	[	X
easat-308	139	31	39	39	NUM
easat-308	139	32	]	]	PUNCT
easat-308	139	33	.	.	PUNCT
easat-308	140	1	on	on	ADP
easat-308	140	2	the	the	DET
easat-308	140	3	contrary	contrary	NOUN
easat-308	140	4	,	,	PUNCT
easat-308	140	5	alternative	alternative	ADJ
easat-308	140	6	researchers	researcher	NOUN
easat-308	140	7	have	have	AUX
easat-308	140	8	discovered	discover	VERB
easat-308	140	9	that	that	SCONJ
easat-308	140	10	the	the	DET
easat-308	140	11	size	size	NOUN
easat-308	140	12	of	of	ADP
easat-308	140	13	a	a	DET
easat-308	140	14	board	board	NOUN
easat-308	140	15	has	have	VERB
easat-308	140	16	a	a	DET
easat-308	140	17	detrimental	detrimental	ADJ
easat-308	140	18	effect	effect	NOUN
easat-308	140	19	due	due	ADP
easat-308	140	20	to	to	ADP
easat-308	140	21	its	its	PRON
easat-308	140	22	association	association	NOUN
easat-308	140	23	with	with	ADP
easat-308	140	24	inadequate	inadequate	ADJ
easat-308	140	25	communication	communication	NOUN
easat-308	140	26	and	and	CCONJ
easat-308	140	27	decision	decision	NOUN
easat-308	140	28	-	-	PUNCT
easat-308	140	29	making	make	VERB
easat-308	140	30	boshnak	boshnak	NOUN
easat-308	141	1	[	[	X
easat-308	141	2	41	41	NUM
easat-308	141	3	]	]	PUNCT
easat-308	141	4	.	.	PUNCT
easat-308	142	1	puni	puni	PROPN
easat-308	142	2	and	and	CCONJ
easat-308	142	3	anlesinya	anlesinya	NOUN
easat-308	143	1	[	[	X
easat-308	143	2	42	42	NUM
easat-308	143	3	]	]	PUNCT
easat-308	143	4	also	also	ADV
easat-308	143	5	found	find	VERB
easat-308	143	6	that	that	SCONJ
easat-308	143	7	the	the	DET
easat-308	143	8	frequency	frequency	NOUN
easat-308	143	9	of	of	ADP
easat-308	143	10	board	board	NOUN
easat-308	143	11	meetings	meeting	NOUN
easat-308	143	12	is	be	AUX
easat-308	143	13	negatively	negatively	ADV
easat-308	143	14	related	relate	VERB
easat-308	143	15	to	to	ADP
easat-308	143	16	organizational	organizational	ADJ
easat-308	143	17	performance	performance	NOUN
easat-308	143	18	because	because	SCONJ
easat-308	143	19	most	most	ADJ
easat-308	143	20	board	board	NOUN
easat-308	143	21	meetings	meeting	NOUN
easat-308	143	22	are	be	AUX
easat-308	143	23	to	to	PART
easat-308	143	24	discuss	discuss	VERB
easat-308	143	25	the	the	DET
easat-308	143	26	annual	annual	ADJ
easat-308	143	27	report	report	NOUN
easat-308	143	28	and	and	CCONJ
easat-308	143	29	other	other	ADJ
easat-308	143	30	regular	regular	ADJ
easat-308	143	31	activities	activity	NOUN
easat-308	143	32	rather	rather	ADV
easat-308	143	33	than	than	ADP
easat-308	143	34	to	to	PART
easat-308	143	35	develop	develop	VERB
easat-308	143	36	plans	plan	NOUN
easat-308	143	37	.	.	PUNCT
easat-308	144	1	therefore	therefore	ADV
easat-308	144	2	,	,	PUNCT
easat-308	144	3	this	this	DET
easat-308	144	4	study	study	NOUN
easat-308	144	5	hypothesized	hypothesize	VERB
easat-308	144	6	the	the	DET
easat-308	144	7	following	following	NOUN
easat-308	144	8	:	:	PUNCT
easat-308	144	9	h2	h2	NOUN
easat-308	144	10	:	:	PUNCT
easat-308	144	11	there	there	PRON
easat-308	144	12	is	be	VERB
easat-308	144	13	a	a	DET
easat-308	144	14	significant	significant	ADJ
easat-308	144	15	positive	positive	ADJ
easat-308	144	16	relationship	relationship	NOUN
easat-308	144	17	between	between	ADP
easat-308	144	18	gov	gov	PROPN
easat-308	144	19	disclosure	disclosure	NOUN
easat-308	144	20	and	and	CCONJ
easat-308	144	21	the	the	DET
easat-308	144	22	firm	firm	ADJ
easat-308	144	23	performance	performance	NOUN
easat-308	144	24	of	of	ADP
easat-308	144	25	firms	firm	NOUN
easat-308	144	26	listed	list	VERB
easat-308	144	27	in	in	ADP
easat-308	144	28	the	the	DET
easat-308	144	29	ftse	ftse	PROPN
easat-308	144	30	bursa	bursa	PROPN
easat-308	144	31	malaysia	malaysia	PROPN
easat-308	144	32	top	top	ADJ
easat-308	144	33	100	100	NUM
easat-308	144	34	index	index	NOUN
easat-308	144	35	in	in	ADP
easat-308	144	36	malaysia	malaysia	PROPN
easat-308	144	37	.	.	PUNCT
easat-308	145	1	figure	figure	NOUN
easat-308	145	2	1	1	NUM
easat-308	145	3	.	.	PUNCT
easat-308	145	4	conceptual	conceptual	ADJ
easat-308	145	5	model	model	NOUN
easat-308	145	6	of	of	ADP
easat-308	145	7	this	this	DET
easat-308	145	8	study	study	NOUN
easat-308	145	9	.	.	PUNCT
easat-308	146	1	figure	figure	NOUN
easat-308	146	2	1	1	NUM
easat-308	146	3	illustrates	illustrate	VERB
easat-308	146	4	the	the	DET
easat-308	146	5	research	research	NOUN
easat-308	146	6	framework	framework	NOUN
easat-308	146	7	of	of	ADP
easat-308	146	8	this	this	DET
easat-308	146	9	study	study	NOUN
easat-308	146	10	based	base	VERB
easat-308	146	11	on	on	ADP
easat-308	146	12	stakeholder	stakeholder	NOUN
easat-308	146	13	theory	theory	NOUN
easat-308	146	14	and	and	CCONJ
easat-308	146	15	legitimacy	legitimacy	NOUN
easat-308	146	16	theory	theory	NOUN
easat-308	146	17	.	.	PUNCT
easat-308	147	1	according	accord	VERB
easat-308	147	2	to	to	ADP
easat-308	147	3	stakeholder	stakeholder	PROPN
easat-308	147	4	theory	theory	NOUN
easat-308	147	5	,	,	PUNCT
easat-308	147	6	the	the	DET
easat-308	147	7	success	success	NOUN
easat-308	147	8	of	of	ADP
easat-308	147	9	firms	firm	NOUN
easat-308	147	10	depends	depend	VERB
easat-308	147	11	on	on	ADP
easat-308	147	12	their	their	PRON
easat-308	147	13	ability	ability	NOUN
easat-308	147	14	to	to	PART
easat-308	147	15	integrate	integrate	VERB
easat-308	147	16	and	and	CCONJ
easat-308	147	17	manage	manage	VERB
easat-308	147	18	their	their	PRON
easat-308	147	19	relationships	relationship	NOUN
easat-308	147	20	with	with	ADP
easat-308	147	21	different	different	ADJ
easat-308	147	22	groups	group	NOUN
easat-308	147	23	of	of	ADP
easat-308	147	24	stakeholders	stakeholder	NOUN
easat-308	147	25	.	.	PUNCT
easat-308	148	1	it	it	PRON
easat-308	148	2	states	state	VERB
easat-308	148	3	that	that	SCONJ
easat-308	148	4	firms	firm	NOUN
easat-308	148	5	must	must	AUX
easat-308	148	6	meet	meet	VERB
easat-308	148	7	the	the	DET
easat-308	148	8	demands	demand	NOUN
easat-308	148	9	of	of	ADP
easat-308	148	10	internal	internal	ADJ
easat-308	148	11	and	and	CCONJ
easat-308	148	12	external	external	ADJ
easat-308	148	13	stakeholders	stakeholder	NOUN
easat-308	148	14	.	.	PUNCT
easat-308	149	1	it	it	PRON
easat-308	149	2	also	also	ADV
easat-308	149	3	suggests	suggest	VERB
easat-308	149	4	that	that	SCONJ
easat-308	149	5	firms	firm	NOUN
easat-308	149	6	have	have	VERB
easat-308	149	7	an	an	DET
easat-308	149	8	obligation	obligation	NOUN
easat-308	149	9	to	to	PART
easat-308	149	10	consider	consider	VERB
easat-308	149	11	how	how	SCONJ
easat-308	149	12	their	their	PRON
easat-308	149	13	operations	operation	NOUN
easat-308	149	14	affect	affect	VERB
easat-308	149	15	stakeholders	stakeholder	NOUN
easat-308	149	16	and	and	CCONJ
easat-308	149	17	should	should	AUX
easat-308	149	18	not	not	PART
easat-308	149	19	focus	focus	VERB
easat-308	149	20	solely	solely	ADV
easat-308	149	21	on	on	ADP
easat-308	149	22	maximizing	maximize	VERB
easat-308	149	23	profits	profit	NOUN
easat-308	149	24	for	for	ADP
easat-308	149	25	6	6	NUM
easat-308	149	26	edelweiss	edelweiss	PROPN
easat-308	149	27	applied	apply	VERB
easat-308	149	28	science	science	NOUN
easat-308	149	29	and	and	CCONJ
easat-308	149	30	technology	technology	NOUN
easat-308	149	31	issn	issn	PROPN
easat-308	149	32	:	:	PUNCT
easat-308	149	33	2576	2576	NUM
easat-308	149	34	-	-	SYM
easat-308	149	35	8484	8484	NUM
easat-308	149	36	vol	vol	NOUN
easat-308	149	37	.	.	PROPN
easat-308	150	1	7	7	NUM
easat-308	150	2	,	,	PUNCT
easat-308	150	3	no	no	INTJ
easat-308	150	4	.	.	NOUN
easat-308	150	5	1	1	NUM
easat-308	150	6	:	:	SYM
easat-308	150	7	1	1	NUM
easat-308	150	8	-	-	SYM
easat-308	150	9	18	18	NUM
easat-308	150	10	,	,	PUNCT
easat-308	150	11	2023	2023	NUM
easat-308	150	12	doi	doi	NOUN
easat-308	150	13	:	:	PUNCT
easat-308	150	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	150	15	©	©	PROPN
easat-308	150	16	2023	2023	NUM
easat-308	150	17	by	by	ADP
easat-308	150	18	the	the	DET
easat-308	150	19	authors	author	NOUN
easat-308	150	20	;	;	PUNCT
easat-308	150	21	licensee	licensee	PROPN
easat-308	150	22	learning	learning	NOUN
easat-308	150	23	gate	gate	VERB
easat-308	150	24	the	the	DET
easat-308	150	25	benefit	benefit	NOUN
easat-308	150	26	of	of	ADP
easat-308	150	27	owners	owner	NOUN
easat-308	150	28	.	.	PUNCT
easat-308	151	1	legitimacy	legitimacy	NOUN
easat-308	151	2	theory	theory	NOUN
easat-308	151	3	,	,	PUNCT
easat-308	151	4	on	on	ADP
easat-308	151	5	the	the	DET
easat-308	151	6	other	other	ADJ
easat-308	151	7	hand	hand	NOUN
easat-308	151	8	,	,	PUNCT
easat-308	151	9	assumes	assume	VERB
easat-308	151	10	that	that	SCONJ
easat-308	151	11	firms	firm	NOUN
easat-308	151	12	and	and	CCONJ
easat-308	151	13	society	society	NOUN
easat-308	151	14	are	be	AUX
easat-308	151	15	inextricably	inextricably	ADV
easat-308	151	16	linked	link	VERB
easat-308	151	17	,	,	PUNCT
easat-308	151	18	to	to	ADP
easat-308	151	19	the	the	DET
easat-308	151	20	extent	extent	NOUN
easat-308	151	21	that	that	SCONJ
easat-308	151	22	they	they	PRON
easat-308	151	23	are	be	AUX
easat-308	151	24	bound	bind	VERB
easat-308	151	25	to	to	PART
easat-308	151	26	get	get	VERB
easat-308	151	27	her	she	PRON
easat-308	151	28	into	into	ADP
easat-308	151	29	a	a	DET
easat-308	151	30	“	"	PUNCT
easat-308	151	31	social	social	ADJ
easat-308	151	32	contract	contract	NOUN
easat-308	151	33	.	.	PUNCT
easat-308	151	34	"	"	PUNCT
easat-308	152	1	shocker	shocker	NOUN
easat-308	152	2	and	and	CCONJ
easat-308	152	3	sethi	sethi	NOUN
easat-308	153	1	[	[	X
easat-308	153	2	43	43	NUM
easat-308	153	3	]	]	PUNCT
easat-308	153	4	argue	argue	VERB
easat-308	153	5	that	that	SCONJ
easat-308	153	6	firms	firm	NOUN
easat-308	153	7	operate	operate	VERB
easat-308	153	8	in	in	ADP
easat-308	153	9	a	a	DET
easat-308	153	10	society	society	NOUN
easat-308	153	11	based	base	VERB
easat-308	153	12	on	on	ADP
easat-308	153	13	a	a	DET
easat-308	153	14	social	social	ADJ
easat-308	153	15	contract	contract	NOUN
easat-308	153	16	in	in	ADP
easat-308	153	17	which	which	PRON
easat-308	153	18	the	the	DET
easat-308	153	19	survival	survival	NOUN
easat-308	153	20	of	of	ADP
easat-308	153	21	firms	firm	NOUN
easat-308	153	22	depends	depend	VERB
easat-308	153	23	on	on	ADP
easat-308	153	24	their	their	PRON
easat-308	153	25	ability	ability	NOUN
easat-308	153	26	to	to	PART
easat-308	153	27	provide	provide	VERB
easat-308	153	28	socially	socially	ADV
easat-308	153	29	desirable	desirable	ADJ
easat-308	153	30	goods	good	NOUN
easat-308	153	31	and	and	CCONJ
easat-308	153	32	services	service	NOUN
easat-308	153	33	while	while	SCONJ
easat-308	153	34	expecting	expect	VERB
easat-308	153	35	economic	economic	ADJ
easat-308	153	36	returns	return	NOUN
easat-308	153	37	from	from	ADP
easat-308	153	38	the	the	DET
easat-308	153	39	community	community	NOUN
easat-308	153	40	they	they	PRON
easat-308	153	41	serve	serve	VERB
easat-308	153	42	.	.	PUNCT
easat-308	154	1	legitimacy	legitimacy	NOUN
easat-308	154	2	theory	theory	NOUN
easat-308	154	3	has	have	AUX
easat-308	154	4	long	long	ADV
easat-308	154	5	been	be	AUX
easat-308	154	6	used	use	VERB
easat-308	154	7	in	in	ADP
easat-308	154	8	conjunction	conjunction	NOUN
easat-308	154	9	with	with	ADP
easat-308	154	10	stakeholder	stakeholder	NOUN
easat-308	154	11	theory	theory	NOUN
easat-308	154	12	in	in	ADP
easat-308	154	13	the	the	DET
easat-308	154	14	study	study	NOUN
easat-308	154	15	of	of	ADP
easat-308	154	16	social	social	ADJ
easat-308	154	17	accounting	accounting	NOUN
easat-308	154	18	.	.	PUNCT
easat-308	155	1	these	these	DET
easat-308	155	2	theories	theory	NOUN
easat-308	155	3	formed	form	VERB
easat-308	155	4	the	the	DET
easat-308	155	5	basis	basis	NOUN
easat-308	155	6	for	for	ADP
easat-308	155	7	the	the	DET
easat-308	155	8	study	study	NOUN
easat-308	155	9	of	of	ADP
easat-308	155	10	the	the	DET
easat-308	155	11	impact	impact	NOUN
easat-308	155	12	of	of	ADP
easat-308	155	13	esg	esg	NOUN
easat-308	155	14	disclosures	disclosure	NOUN
easat-308	155	15	on	on	ADP
easat-308	155	16	the	the	DET
easat-308	155	17	performance	performance	NOUN
easat-308	155	18	of	of	ADP
easat-308	155	19	firms	firm	NOUN
easat-308	155	20	in	in	ADP
easat-308	155	21	the	the	DET
easat-308	155	22	ftse	ftse	PROPN
easat-308	155	23	bursa	bursa	PROPN
easat-308	155	24	malaysia	malaysia	PROPN
easat-308	155	25	top	top	ADJ
easat-308	155	26	100	100	NUM
easat-308	155	27	index	index	NOUN
easat-308	155	28	.	.	PUNCT
easat-308	156	1	esg	esg	PROPN
easat-308	156	2	disclosures	disclosure	NOUN
easat-308	156	3	,	,	PUNCT
easat-308	156	4	which	which	PRON
easat-308	156	5	include	include	VERB
easat-308	156	6	esg	esg	PROPN
easat-308	156	7	disclosures	disclosure	NOUN
easat-308	156	8	,	,	PUNCT
easat-308	156	9	are	be	AUX
easat-308	156	10	the	the	DET
easat-308	156	11	independent	independent	ADJ
easat-308	156	12	variables	variable	NOUN
easat-308	156	13	.	.	PUNCT
easat-308	157	1	firm	firm	ADJ
easat-308	157	2	performance	performance	NOUN
easat-308	157	3	is	be	AUX
easat-308	157	4	the	the	DET
easat-308	157	5	dependent	dependent	ADJ
easat-308	157	6	variable	variable	NOUN
easat-308	157	7	,	,	PUNCT
easat-308	157	8	which	which	PRON
easat-308	157	9	is	be	AUX
easat-308	157	10	measured	measure	VERB
easat-308	157	11	by	by	ADP
easat-308	157	12	roa	roa	PROPN
easat-308	157	13	.	.	PUNCT
easat-308	158	1	in	in	ADP
easat-308	158	2	this	this	DET
easat-308	158	3	study	study	NOUN
easat-308	158	4	,	,	PUNCT
easat-308	158	5	firm	firm	ADJ
easat-308	158	6	size	size	NOUN
easat-308	158	7	and	and	CCONJ
easat-308	158	8	leverage	leverage	NOUN
easat-308	158	9	were	be	AUX
easat-308	158	10	also	also	ADV
easat-308	158	11	considered	consider	VERB
easat-308	158	12	as	as	ADP
easat-308	158	13	control	control	NOUN
easat-308	158	14	variables	variable	NOUN
easat-308	158	15	.	.	PUNCT
easat-308	159	1	4	4	X
easat-308	159	2	.	.	X
easat-308	159	3	research	research	NOUN
easat-308	159	4	design	design	NOUN
easat-308	159	5	4.1	4.1	NUM
easat-308	159	6	.	.	PUNCT
easat-308	160	1	sample	sample	NOUN
easat-308	160	2	selection	selection	NOUN
easat-308	160	3	the	the	DET
easat-308	160	4	sampling	sample	VERB
easat-308	160	5	frame	frame	NOUN
easat-308	160	6	of	of	ADP
easat-308	160	7	this	this	DET
easat-308	160	8	study	study	NOUN
easat-308	160	9	was	be	AUX
easat-308	160	10	the	the	DET
easat-308	160	11	entire	entire	ADJ
easat-308	160	12	population	population	NOUN
easat-308	160	13	of	of	ADP
easat-308	160	14	the	the	DET
easat-308	160	15	100	100	NUM
easat-308	160	16	ftse	ftse	NOUN
easat-308	160	17	top	top	VERB
easat-308	160	18	100	100	NUM
easat-308	160	19	index	index	NOUN
easat-308	160	20	firms	firm	NOUN
easat-308	160	21	.	.	PUNCT
easat-308	161	1	the	the	DET
easat-308	161	2	sample	sample	NOUN
easat-308	161	3	was	be	AUX
easat-308	161	4	narrowed	narrow	VERB
easat-308	161	5	down	down	ADP
easat-308	161	6	from	from	ADP
easat-308	161	7	the	the	DET
easat-308	161	8	100	100	NUM
easat-308	161	9	firms	firm	NOUN
easat-308	161	10	listed	list	VERB
easat-308	161	11	to	to	ADP
easat-308	161	12	60	60	NUM
easat-308	161	13	firms	firm	NOUN
easat-308	161	14	because	because	SCONJ
easat-308	161	15	40	40	NUM
easat-308	161	16	firms	firm	NOUN
easat-308	161	17	had	have	VERB
easat-308	161	18	zero	zero	NUM
easat-308	161	19	esg	esg	NOUN
easat-308	161	20	data	datum	NOUN
easat-308	161	21	in	in	ADP
easat-308	161	22	the	the	DET
easat-308	161	23	relevant	relevant	ADJ
easat-308	161	24	reports	report	NOUN
easat-308	161	25	for	for	ADP
easat-308	161	26	2015	2015	NUM
easat-308	161	27	to	to	ADP
easat-308	161	28	2020	2020	NUM
easat-308	161	29	available	available	ADJ
easat-308	161	30	from	from	ADP
easat-308	161	31	the	the	DET
easat-308	161	32	thomson	thomson	PROPN
easat-308	161	33	reuters	reuters	PROPN
easat-308	161	34	eikon	eikon	PROPN
easat-308	161	35	database	database	PROPN
easat-308	161	36	.	.	PUNCT
easat-308	162	1	this	this	DET
easat-308	162	2	selection	selection	NOUN
easat-308	162	3	resulted	result	VERB
easat-308	162	4	in	in	ADP
easat-308	162	5	196	196	NUM
easat-308	162	6	observations	observation	NOUN
easat-308	162	7	over	over	ADP
easat-308	162	8	six	six	NUM
easat-308	162	9	(	(	PUNCT
easat-308	162	10	6	6	NUM
easat-308	162	11	)	)	PUNCT
easat-308	162	12	years	year	NOUN
easat-308	162	13	,	,	PUNCT
easat-308	162	14	from	from	ADP
easat-308	162	15	2015	2015	NUM
easat-308	162	16	to	to	ADP
easat-308	162	17	2020	2020	NUM
easat-308	162	18	.	.	PUNCT
easat-308	163	1	a	a	DET
easat-308	163	2	summary	summary	NOUN
easat-308	163	3	of	of	ADP
easat-308	163	4	the	the	DET
easat-308	163	5	sample	sample	NOUN
easat-308	163	6	selection	selection	NOUN
easat-308	163	7	process	process	NOUN
easat-308	163	8	is	be	AUX
easat-308	163	9	presented	present	VERB
easat-308	163	10	in	in	ADP
easat-308	163	11	table	table	NOUN
easat-308	163	12	2	2	NUM
easat-308	163	13	.	.	PUNCT
easat-308	163	14	table	table	NOUN
easat-308	163	15	2	2	NUM
easat-308	163	16	.	.	PUNCT
easat-308	163	17	sample	sample	NOUN
easat-308	163	18	selection	selection	NOUN
easat-308	163	19	.	.	PUNCT
easat-308	164	1	description	description	NOUN
easat-308	164	2	of	of	ADP
easat-308	164	3	the	the	DET
easat-308	164	4	sample	sample	NOUN
easat-308	164	5	total	total	NOUN
easat-308	164	6	sample	sample	NOUN
easat-308	164	7	units	unit	NOUN
easat-308	164	8	firms	firm	NOUN
easat-308	164	9	listed	list	VERB
easat-308	164	10	under	under	ADP
easat-308	164	11	ftse	ftse	PROPN
easat-308	164	12	bursa	bursa	PROPN
easat-308	164	13	malaysia	malaysia	PROPN
easat-308	164	14	top	top	ADJ
easat-308	164	15	100	100	NUM
easat-308	164	16	index	index	NOUN
easat-308	164	17	100	100	NUM
easat-308	164	18	exclude	exclude	NOUN
easat-308	164	19	firms	firm	NOUN
easat-308	164	20	with	with	ADP
easat-308	164	21	zero	zero	NUM
easat-308	164	22	esg	esg	NOUN
easat-308	164	23	data	datum	NOUN
easat-308	164	24	(	(	PUNCT
easat-308	164	25	40	40	NUM
easat-308	164	26	)	)	PUNCT
easat-308	164	27	total	total	ADJ
easat-308	164	28	number	number	NOUN
easat-308	164	29	of	of	ADP
easat-308	164	30	firms	firm	NOUN
easat-308	164	31	included	include	VERB
easat-308	164	32	in	in	ADP
easat-308	164	33	this	this	DET
easat-308	164	34	study	study	NOUN
easat-308	164	35	60	60	NUM
easat-308	164	36	total	total	ADJ
easat-308	164	37	observations	observation	NOUN
easat-308	164	38	(	(	PUNCT
easat-308	164	39	60	60	NUM
easat-308	164	40	firms	firm	NOUN
easat-308	164	41	x	x	NOUN
easat-308	164	42	6	6	NUM
easat-308	164	43	years	year	NOUN
easat-308	164	44	)	)	PUNCT
easat-308	164	45	360	360	NUM
easat-308	164	46	exclude	exclude	VERB
easat-308	164	47	missing	miss	VERB
easat-308	164	48	data	datum	NOUN
easat-308	164	49	(	(	PUNCT
easat-308	164	50	194	194	NUM
easat-308	164	51	)	)	PUNCT
easat-308	164	52	total	total	ADJ
easat-308	164	53	number	number	NOUN
easat-308	164	54	of	of	ADP
easat-308	164	55	observations	observation	NOUN
easat-308	164	56	for	for	ADP
easat-308	164	57	six	six	NUM
easat-308	164	58	years	year	NOUN
easat-308	164	59	196	196	NUM
easat-308	164	60	4.2	4.2	NUM
easat-308	164	61	.	.	PUNCT
easat-308	165	1	data	datum	NOUN
easat-308	165	2	collection	collection	NOUN
easat-308	165	3	procedures	procedure	NOUN
easat-308	165	4	this	this	DET
easat-308	165	5	study	study	NOUN
easat-308	165	6	was	be	AUX
easat-308	165	7	conducted	conduct	VERB
easat-308	165	8	using	use	VERB
easat-308	165	9	secondary	secondary	ADJ
easat-308	165	10	data	datum	NOUN
easat-308	165	11	.	.	PUNCT
easat-308	166	1	the	the	DET
easat-308	166	2	scores	score	NOUN
easat-308	166	3	for	for	ADP
easat-308	166	4	each	each	DET
easat-308	166	5	esg	esg	NOUN
easat-308	166	6	pillar	pillar	NOUN
easat-308	166	7	were	be	AUX
easat-308	166	8	collected	collect	VERB
easat-308	166	9	from	from	ADP
easat-308	166	10	the	the	DET
easat-308	166	11	thomson	thomson	PROPN
easat-308	166	12	reuters	reuters	PROPN
easat-308	166	13	eikon	eikon	PROPN
easat-308	166	14	data	data	PROPN
easat-308	166	15	base	base	NOUN
easat-308	166	16	and	and	CCONJ
easat-308	166	17	analysed	analyse	VERB
easat-308	166	18	accordingly	accordingly	ADV
easat-308	166	19	.	.	PUNCT
easat-308	167	1	thomson	thomson	PROPN
easat-308	167	2	reuters	reuters	PROPN
easat-308	167	3	eikon	eikon	PROPN
easat-308	167	4	is	be	AUX
easat-308	167	5	one	one	NUM
easat-308	167	6	of	of	ADP
easat-308	167	7	the	the	DET
easat-308	167	8	leading	lead	VERB
easat-308	167	9	providers	provider	NOUN
easat-308	167	10	of	of	ADP
easat-308	167	11	financial	financial	ADJ
easat-308	167	12	and	and	CCONJ
easat-308	167	13	non	non	ADJ
easat-308	167	14	-	-	ADJ
easat-308	167	15	financial	financial	ADJ
easat-308	167	16	data	datum	NOUN
easat-308	167	17	,	,	PUNCT
easat-308	167	18	along	along	ADP
easat-308	167	19	with	with	ADP
easat-308	167	20	msci	msci	PROPN
easat-308	167	21	and	and	CCONJ
easat-308	167	22	bloomberg	bloomberg	PROPN
easat-308	167	23	.	.	PUNCT
easat-308	168	1	eikon	eikon	PROPN
easat-308	168	2	is	be	AUX
easat-308	168	3	a	a	DET
easat-308	168	4	suite	suite	NOUN
easat-308	168	5	of	of	ADP
easat-308	168	6	software	software	NOUN
easat-308	168	7	solutions	solution	NOUN
easat-308	168	8	offered	offer	VERB
easat-308	168	9	by	by	ADP
easat-308	168	10	refinitiv	refinitiv	NOUN
easat-308	168	11	that	that	PRON
easat-308	168	12	enables	enable	VERB
easat-308	168	13	financial	financial	ADJ
easat-308	168	14	professionals	professional	NOUN
easat-308	168	15	to	to	PART
easat-308	168	16	monitor	monitor	VERB
easat-308	168	17	and	and	CCONJ
easat-308	168	18	analyse	analyse	VERB
easat-308	168	19	financial	financial	ADJ
easat-308	168	20	data	datum	NOUN
easat-308	168	21	.	.	PUNCT
easat-308	169	1	it	it	PRON
easat-308	169	2	provides	provide	VERB
easat-308	169	3	users	user	NOUN
easat-308	169	4	with	with	ADP
easat-308	169	5	access	access	NOUN
easat-308	169	6	to	to	ADP
easat-308	169	7	real	real	ADJ
easat-308	169	8	-	-	PUNCT
easat-308	169	9	time	time	NOUN
easat-308	169	10	market	market	NOUN
easat-308	169	11	data	datum	NOUN
easat-308	169	12	,	,	PUNCT
easat-308	169	13	news	news	NOUN
easat-308	169	14	,	,	PUNCT
easat-308	169	15	fundamentals	fundamental	NOUN
easat-308	169	16	,	,	PUNCT
easat-308	169	17	analytics	analytic	NOUN
easat-308	169	18	,	,	PUNCT
easat-308	169	19	trading	trading	NOUN
easat-308	169	20	,	,	PUNCT
easat-308	169	21	and	and	CCONJ
easat-308	169	22	chat	chat	VERB
easat-308	169	23	tools	tool	NOUN
easat-308	169	24	.	.	PUNCT
easat-308	170	1	they	they	PRON
easat-308	170	2	are	be	AUX
easat-308	170	3	gradually	gradually	ADV
easat-308	170	4	developing	develop	VERB
easat-308	170	5	in	in	ADP
easat-308	170	6	-	-	PUNCT
easat-308	170	7	house	house	NOUN
easat-308	170	8	esg	esg	PROPN
easat-308	170	9	expertise	expertise	NOUN
easat-308	170	10	to	to	PART
easat-308	170	11	enable	enable	VERB
easat-308	170	12	investors	investor	NOUN
easat-308	170	13	to	to	PART
easat-308	170	14	easily	easily	ADV
easat-308	170	15	access	access	VERB
easat-308	170	16	and	and	CCONJ
easat-308	170	17	link	link	NOUN
easat-308	170	18	data	datum	NOUN
easat-308	170	19	[	[	X
easat-308	170	20	18	18	NUM
easat-308	170	21	]	]	PUNCT
easat-308	170	22	.	.	PUNCT
easat-308	171	1	esg	esg	PROPN
easat-308	171	2	data	data	PROPN
easat-308	171	3	was	be	AUX
easat-308	171	4	sourced	source	VERB
easat-308	171	5	from	from	ADP
easat-308	171	6	firms	firm	NOUN
easat-308	171	7	’	’	PART
easat-308	171	8	annual	annual	ADJ
easat-308	171	9	sustainability	sustainability	NOUN
easat-308	171	10	or	or	CCONJ
easat-308	171	11	corporate	corporate	ADJ
easat-308	171	12	social	social	ADJ
easat-308	171	13	responsibility	responsibility	NOUN
easat-308	171	14	reports	report	NOUN
easat-308	171	15	,	,	PUNCT
easat-308	171	16	press	press	NOUN
easat-308	171	17	releases	release	NOUN
easat-308	171	18	,	,	PUNCT
easat-308	171	19	and	and	CCONJ
easat-308	171	20	firm	firm	ADJ
easat-308	171	21	websites	website	NOUN
easat-308	171	22	.	.	PUNCT
easat-308	172	1	each	each	DET
easat-308	172	2	data	datum	NOUN
easat-308	172	3	point	point	NOUN
easat-308	172	4	was	be	AUX
easat-308	172	5	weighted	weight	VERB
easat-308	172	6	according	accord	VERB
easat-308	172	7	to	to	ADP
easat-308	172	8	its	its	PRON
easat-308	172	9	importance	importance	NOUN
easat-308	172	10	and	and	CCONJ
easat-308	172	11	suitability	suitability	NOUN
easat-308	172	12	for	for	ADP
easat-308	172	13	specific	specific	ADJ
easat-308	172	14	industries	industry	NOUN
easat-308	172	15	.	.	PUNCT
easat-308	173	1	four	four	NUM
easat-308	173	2	hundred	hundred	NUM
easat-308	173	3	(	(	PUNCT
easat-308	173	4	400	400	NUM
easat-308	173	5	)	)	PUNCT
easat-308	173	6	data	datum	NOUN
easat-308	173	7	points	point	NOUN
easat-308	173	8	were	be	AUX
easat-308	173	9	used	use	VERB
easat-308	173	10	as	as	ADP
easat-308	173	11	inputs	input	NOUN
easat-308	173	12	to	to	ADP
easat-308	173	13	a	a	DET
easat-308	173	14	standard	standard	NOUN
easat-308	173	15	,	,	PUNCT
easat-308	173	16	equally	equally	ADV
easat-308	173	17	weighted	weight	VERB
easat-308	173	18	framework	framework	NOUN
easat-308	173	19	to	to	PART
easat-308	173	20	calculate	calculate	VERB
easat-308	173	21	70	70	NUM
easat-308	173	22	key	key	ADJ
easat-308	173	23	performance	performance	NOUN
easat-308	173	24	indicators	indicator	NOUN
easat-308	173	25	(	(	PUNCT
easat-308	173	26	kpis	kpis	PROPN
easat-308	173	27	)	)	PUNCT
easat-308	173	28	,	,	PUNCT
easat-308	173	29	which	which	PRON
easat-308	173	30	were	be	AUX
easat-308	173	31	then	then	ADV
easat-308	173	32	grouped	group	VERB
easat-308	173	33	into	into	ADP
easat-308	173	34	ten	ten	NUM
easat-308	173	35	categories	category	NOUN
easat-308	173	36	within	within	ADP
easat-308	173	37	the	the	DET
easat-308	173	38	three	three	NUM
easat-308	173	39	pillars	pillar	NOUN
easat-308	173	40	[	[	X
easat-308	173	41	44	44	NUM
easat-308	173	42	]	]	PUNCT
easat-308	173	43	.	.	PUNCT
easat-308	174	1	according	accord	VERB
easat-308	174	2	to	to	ADP
easat-308	174	3	alareeni	alareeni	NOUN
easat-308	174	4	and	and	CCONJ
easat-308	174	5	hamdan	hamdan	PROPN
easat-308	174	6	[	[	X
easat-308	174	7	18	18	NUM
easat-308	174	8	]	]	PUNCT
easat-308	174	9	,	,	PUNCT
easat-308	174	10	the	the	DET
easat-308	174	11	weighted	weight	VERB
easat-308	174	12	esg	esg	PROPN
easat-308	174	13	disclosure	disclosure	NOUN
easat-308	174	14	score	score	NOUN
easat-308	174	15	is	be	AUX
easat-308	174	16	normalized	normalize	VERB
easat-308	174	17	to	to	ADP
easat-308	174	18	a	a	DET
easat-308	174	19	range	range	NOUN
easat-308	174	20	of	of	ADP
easat-308	174	21	"	"	PUNCT
easat-308	174	22	0.1"(for	0.1"(for	NUM
easat-308	174	23	firms	firm	NOUN
easat-308	174	24	disclosing	disclose	VERB
easat-308	174	25	minimal	minimal	ADJ
easat-308	174	26	esg	esg	PROPN
easat-308	174	27	data	data	PROPN
easat-308	174	28	)	)	PUNCT
easat-308	174	29	to	to	ADP
easat-308	174	30	"	"	PUNCT
easat-308	174	31	100	100	NUM
easat-308	174	32	"	"	PUNCT
easat-308	174	33	(	(	PUNCT
easat-308	174	34	for	for	ADP
easat-308	174	35	firms	firm	NOUN
easat-308	174	36	disclosing	disclose	VERB
easat-308	174	37	full	full	ADJ
easat-308	174	38	esg	esg	NOUN
easat-308	174	39	data	data	PROPN
easat-308	174	40	)	)	PUNCT
easat-308	174	41	.	.	PUNCT
easat-308	175	1	financial	financial	ADJ
easat-308	175	2	performance	performance	NOUN
easat-308	175	3	measures	measure	NOUN
easat-308	175	4	were	be	AUX
easat-308	175	5	taken	take	VERB
easat-308	175	6	from	from	ADP
easat-308	175	7	the	the	DET
easat-308	175	8	data	data	NOUN
easat-308	175	9	stream	stream	NOUN
easat-308	175	10	.	.	PUNCT
easat-308	176	1	kweh	kweh	PROPN
easat-308	176	2	,	,	PUNCT
easat-308	176	3	et	et	PROPN
easat-308	176	4	al	al	PROPN
easat-308	176	5	.	.	PUNCT
easat-308	177	1	[	[	X
easat-308	177	2	45	45	NUM
easat-308	177	3	]	]	PUNCT
easat-308	177	4	reported	report	VERB
easat-308	177	5	that	that	SCONJ
easat-308	177	6	these	these	DET
easat-308	177	7	two	two	NUM
easat-308	177	8	data	datum	NOUN
easat-308	177	9	bases	basis	NOUN
easat-308	177	10	provide	provide	VERB
easat-308	177	11	comprehensive	comprehensive	ADJ
easat-308	177	12	platforms	platform	NOUN
easat-308	177	13	for	for	ADP
easat-308	177	14	generating	generate	VERB
easat-308	177	15	financial	financial	ADJ
easat-308	177	16	and	and	CCONJ
easat-308	177	17	non	non	ADJ
easat-308	177	18	-	-	ADJ
easat-308	177	19	financial	financial	ADJ
easat-308	177	20	data	datum	NOUN
easat-308	177	21	.	.	PUNCT
easat-308	178	1	cheng	cheng	PROPN
easat-308	178	2	,	,	PUNCT
easat-308	178	3	et	et	PROPN
easat-308	178	4	al	al	PROPN
easat-308	178	5	.	.	PUNCT
easat-308	179	1	[	[	X
easat-308	179	2	46	46	NUM
easat-308	179	3	]	]	PUNCT
easat-308	179	4	also	also	ADV
easat-308	179	5	noted	note	VERB
easat-308	179	6	that	that	SCONJ
easat-308	179	7	neither	neither	CCONJ
easat-308	179	8	researchers	researcher	NOUN
easat-308	179	9	nor	nor	CCONJ
easat-308	179	10	corporate	corporate	ADJ
easat-308	179	11	information	information	NOUN
easat-308	179	12	users	user	NOUN
easat-308	179	13	have	have	AUX
easat-308	179	14	doubted	doubt	VERB
easat-308	179	15	the	the	DET
easat-308	179	16	reliability	reliability	NOUN
easat-308	179	17	of	of	ADP
easat-308	179	18	these	these	DET
easat-308	179	19	databases	database	NOUN
easat-308	179	20	.	.	PUNCT
easat-308	180	1	7	7	NUM
easat-308	180	2	edelweiss	edelweiss	PROPN
easat-308	180	3	applied	apply	VERB
easat-308	180	4	science	science	NOUN
easat-308	180	5	and	and	CCONJ
easat-308	180	6	technology	technology	NOUN
easat-308	180	7	issn	issn	PROPN
easat-308	180	8	:	:	PUNCT
easat-308	180	9	2576	2576	NUM
easat-308	180	10	-	-	SYM
easat-308	180	11	8484	8484	NUM
easat-308	180	12	vol	vol	NOUN
easat-308	180	13	.	.	PROPN
easat-308	181	1	7	7	NUM
easat-308	181	2	,	,	PUNCT
easat-308	181	3	no	no	INTJ
easat-308	181	4	.	.	NOUN
easat-308	181	5	1	1	NUM
easat-308	181	6	:	:	SYM
easat-308	181	7	1	1	NUM
easat-308	181	8	-	-	SYM
easat-308	181	9	18	18	NUM
easat-308	181	10	,	,	PUNCT
easat-308	181	11	2023	2023	NUM
easat-308	181	12	doi	doi	NOUN
easat-308	181	13	:	:	PUNCT
easat-308	181	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	181	15	©	©	PROPN
easat-308	181	16	2023	2023	NUM
easat-308	181	17	by	by	ADP
easat-308	181	18	the	the	DET
easat-308	181	19	authors	author	NOUN
easat-308	181	20	;	;	PUNCT
easat-308	181	21	licensee	licensee	PROPN
easat-308	181	22	learning	learning	NOUN
easat-308	181	23	gate	gate	NOUN
easat-308	181	24	4.3	4.3	NUM
easat-308	181	25	.	.	PUNCT
easat-308	182	1	variable	variable	ADJ
easat-308	182	2	measurements	measurement	NOUN
easat-308	182	3	the	the	DET
easat-308	182	4	dependent	dependent	ADJ
easat-308	182	5	variable	variable	NOUN
easat-308	182	6	in	in	ADP
easat-308	182	7	this	this	DET
easat-308	182	8	study	study	NOUN
easat-308	182	9	is	be	AUX
easat-308	182	10	firm	firm	ADJ
easat-308	182	11	performance	performance	NOUN
easat-308	182	12	.	.	PUNCT
easat-308	183	1	corporate	corporate	ADJ
easat-308	183	2	performance	performance	NOUN
easat-308	183	3	measures	measure	VERB
easat-308	183	4	the	the	DET
easat-308	183	5	efficiency	efficiency	NOUN
easat-308	183	6	and	and	CCONJ
easat-308	183	7	effectiveness	effectiveness	NOUN
easat-308	183	8	of	of	ADP
easat-308	183	9	corporate	corporate	ADJ
easat-308	183	10	actions	action	NOUN
easat-308	183	11	.	.	PUNCT
easat-308	184	1	it	it	PRON
easat-308	184	2	also	also	ADV
easat-308	184	3	includes	include	VERB
easat-308	184	4	the	the	DET
easat-308	184	5	overall	overall	ADJ
easat-308	184	6	financial	financial	ADJ
easat-308	184	7	health	health	NOUN
easat-308	184	8	of	of	ADP
easat-308	184	9	firms	firm	NOUN
easat-308	184	10	over	over	ADP
easat-308	184	11	a	a	DET
easat-308	184	12	period	period	NOUN
easat-308	184	13	of	of	ADP
easat-308	184	14	time	time	NOUN
easat-308	184	15	.	.	PUNCT
easat-308	185	1	generally	generally	ADV
easat-308	185	2	,	,	PUNCT
easat-308	185	3	it	it	PRON
easat-308	185	4	is	be	AUX
easat-308	185	5	measured	measure	VERB
easat-308	185	6	by	by	ADP
easat-308	185	7	roa	roa	PROPN
easat-308	185	8	,	,	PUNCT
easat-308	185	9	roe	roe	PROPN
easat-308	185	10	,	,	PUNCT
easat-308	185	11	and	and	CCONJ
easat-308	185	12	tobin	tobin	PROPN
easat-308	185	13	’s	’s	PART
easat-308	185	14	q.	q.	PROPN
easat-308	185	15	however	however	ADV
easat-308	185	16	,	,	PUNCT
easat-308	185	17	due	due	ADP
easat-308	185	18	to	to	ADP
easat-308	185	19	the	the	DET
easat-308	185	20	limited	limited	ADJ
easat-308	185	21	time	time	NOUN
easat-308	185	22	period	period	NOUN
easat-308	185	23	and	and	CCONJ
easat-308	185	24	availability	availability	NOUN
easat-308	185	25	of	of	ADP
easat-308	185	26	data	datum	NOUN
easat-308	185	27	for	for	ADP
easat-308	185	28	this	this	DET
easat-308	185	29	study	study	NOUN
easat-308	185	30	,	,	PUNCT
easat-308	185	31	firm	firm	ADJ
easat-308	185	32	performance	performance	NOUN
easat-308	185	33	was	be	AUX
easat-308	185	34	measured	measure	VERB
easat-308	185	35	only	only	ADV
easat-308	185	36	by	by	ADP
easat-308	185	37	roa	roa	PROPN
easat-308	185	38	.	.	PROPN
easat-308	185	39	roa	roa	PROPN
easat-308	185	40	measures	measure	NOUN
easat-308	185	41	how	how	SCONJ
easat-308	185	42	efficient	efficient	ADJ
easat-308	185	43	a	a	DET
easat-308	185	44	firm	firm	NOUN
easat-308	185	45	’s	’s	PART
easat-308	185	46	management	management	NOUN
easat-308	185	47	is	be	AUX
easat-308	185	48	in	in	ADP
easat-308	185	49	generating	generate	VERB
easat-308	185	50	returns	return	NOUN
easat-308	185	51	from	from	ADP
easat-308	185	52	its	its	PRON
easat-308	185	53	economic	economic	ADJ
easat-308	185	54	resources	resource	NOUN
easat-308	185	55	or	or	CCONJ
easat-308	185	56	assets	asset	NOUN
easat-308	185	57	on	on	ADP
easat-308	185	58	the	the	DET
easat-308	185	59	balance	balance	NOUN
easat-308	185	60	sheet	sheet	NOUN
easat-308	185	61	.	.	PUNCT
easat-308	186	1	according	accord	VERB
easat-308	186	2	to	to	ADP
easat-308	186	3	li	li	PROPN
easat-308	186	4	,	,	PUNCT
easat-308	186	5	et	et	PROPN
easat-308	186	6	al	al	PROPN
easat-308	186	7	.	.	PUNCT
easat-308	187	1	[	[	X
easat-308	187	2	5	5	NUM
easat-308	187	3	]	]	PUNCT
easat-308	187	4	,	,	PUNCT
easat-308	187	5	it	it	PRON
easat-308	187	6	is	be	AUX
easat-308	187	7	calculated	calculate	VERB
easat-308	187	8	based	base	VERB
easat-308	187	9	on	on	ADP
easat-308	187	10	the	the	DET
easat-308	187	11	following	follow	VERB
easat-308	187	12	formula	formula	NOUN
easat-308	187	13	:	:	PUNCT
easat-308	187	14	roa	roa	PROPN
easat-308	187	15	=	=	SYM
easat-308	187	16	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
easat-308	187	17	𝑖𝑛𝑐𝑜𝑚𝑒	𝑖𝑛𝑐𝑜𝑚𝑒	ADV
easat-308	187	18	𝑎𝑣𝑎𝑖𝑙𝑎𝑏𝑙𝑒	𝑎𝑣𝑎𝑖𝑙𝑎𝑏𝑙𝑒	ADJ
easat-308	187	19	𝑓𝑜𝑟	𝑓𝑜𝑟	NOUN
easat-308	187	20	𝑐𝑜𝑚𝑚𝑜𝑛	𝑐𝑜𝑚𝑚𝑜𝑛	NOUN
easat-308	187	21	𝑠ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠	𝑠ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟𝑠	PROPN
easat-308	187	22	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
easat-308	187	23	𝑎𝑠𝑠𝑒𝑡𝑠	𝑎𝑠𝑠𝑒𝑡𝑠	NOUN
easat-308	187	24	𝑜𝑓	𝑜𝑓	ADP
easat-308	187	25	𝑡ℎ𝑒	𝑡ℎ𝑒	INTJ
easat-308	187	26	𝑓𝑖𝑟𝑚𝑠	𝑓𝑖𝑟𝑚𝑠	NOUN
easat-308	187	27	𝑥	𝑥	PROPN
easat-308	187	28	100	100	NUM
easat-308	187	29	%	%	NOUN
easat-308	187	30	the	the	DET
easat-308	187	31	independent	independent	ADJ
easat-308	187	32	variables	variable	NOUN
easat-308	187	33	in	in	ADP
easat-308	187	34	this	this	DET
easat-308	187	35	study	study	NOUN
easat-308	187	36	are	be	AUX
easat-308	187	37	related	relate	VERB
easat-308	187	38	to	to	ADP
easat-308	187	39	the	the	DET
easat-308	187	40	three	three	NUM
easat-308	187	41	main	main	ADJ
easat-308	187	42	pillars	pillar	NOUN
easat-308	187	43	of	of	ADP
easat-308	187	44	esg	esg	PROPN
easat-308	187	45	.	.	PUNCT
easat-308	188	1	generally	generally	ADV
easat-308	188	2	,	,	PUNCT
easat-308	188	3	all	all	DET
easat-308	188	4	these	these	DET
easat-308	188	5	pillars	pillar	NOUN
easat-308	188	6	would	would	AUX
easat-308	188	7	be	be	AUX
easat-308	188	8	measured	measure	VERB
easat-308	188	9	based	base	VERB
easat-308	188	10	on	on	ADP
easat-308	188	11	the	the	DET
easat-308	188	12	score	score	NOUN
easat-308	188	13	index	index	NOUN
easat-308	188	14	.	.	PUNCT
easat-308	189	1	thomson	thomson	PROPN
easat-308	189	2	reuters	reuters	PROPN
easat-308	189	3	gathered	gather	VERB
easat-308	189	4	approximately	approximately	ADV
easat-308	189	5	400	400	NUM
easat-308	189	6	esg	esg	NOUN
easat-308	189	7	data	datum	NOUN
easat-308	189	8	points	point	NOUN
easat-308	189	9	pertaining	pertain	VERB
easat-308	189	10	to	to	ADP
easat-308	189	11	a	a	DET
easat-308	189	12	firm	firm	NOUN
easat-308	189	13	,	,	PUNCT
easat-308	189	14	from	from	ADP
easat-308	189	15	which	which	PRON
easat-308	189	16	178	178	NUM
easat-308	189	17	critical	critical	ADJ
easat-308	189	18	data	datum	NOUN
easat-308	189	19	points	point	NOUN
easat-308	189	20	were	be	AUX
easat-308	189	21	chosen	choose	VERB
easat-308	189	22	to	to	PART
easat-308	189	23	determine	determine	VERB
easat-308	189	24	the	the	DET
easat-308	189	25	firm	firm	NOUN
easat-308	189	26	’s	’s	PART
easat-308	189	27	esg	esg	PROPN
easat-308	189	28	score	score	NOUN
easat-308	189	29	,	,	PUNCT
easat-308	189	30	as	as	SCONJ
easat-308	189	31	shown	show	VERB
easat-308	189	32	in	in	ADP
easat-308	189	33	table	table	NOUN
easat-308	189	34	3	3	NUM
easat-308	189	35	.	.	PUNCT
easat-308	190	1	the	the	DET
easat-308	190	2	collected	collect	VERB
easat-308	190	3	data	datum	NOUN
easat-308	190	4	are	be	AUX
easat-308	190	5	based	base	VERB
easat-308	190	6	on	on	ADP
easat-308	190	7	materiality	materiality	NOUN
easat-308	190	8	,	,	PUNCT
easat-308	190	9	data	datum	NOUN
easat-308	190	10	availability	availability	NOUN
easat-308	190	11	,	,	PUNCT
easat-308	190	12	and	and	CCONJ
easat-308	190	13	sector	sector	NOUN
easat-308	190	14	importance	importance	NOUN
easat-308	190	15	[	[	X
easat-308	190	16	47	47	NUM
easat-308	190	17	]	]	PUNCT
easat-308	190	18	.	.	PUNCT
easat-308	191	1	the	the	DET
easat-308	191	2	three	three	NUM
easat-308	191	3	pillar	pillar	NOUN
easat-308	191	4	scores	score	NOUN
easat-308	191	5	and	and	CCONJ
easat-308	191	6	the	the	DET
easat-308	191	7	final	final	ADJ
easat-308	191	8	esg	esg	NOUN
easat-308	191	9	score	score	NOUN
easat-308	191	10	are	be	AUX
easat-308	191	11	derived	derive	VERB
easat-308	191	12	from	from	ADP
easat-308	191	13	a	a	DET
easat-308	191	14	combination	combination	NOUN
easat-308	191	15	of	of	ADP
easat-308	191	16	the	the	DET
easat-308	191	17	ten	ten	NUM
easat-308	191	18	(	(	PUNCT
easat-308	191	19	10	10	NUM
easat-308	191	20	)	)	PUNCT
easat-308	191	21	categories	category	NOUN
easat-308	191	22	,	,	PUNCT
easat-308	191	23	weighted	weight	VERB
easat-308	191	24	proportionally	proportionally	ADV
easat-308	191	25	to	to	ADP
easat-308	191	26	the	the	DET
easat-308	191	27	number	number	NOUN
easat-308	191	28	of	of	ADP
easat-308	191	29	measures	measure	NOUN
easat-308	191	30	within	within	ADP
easat-308	191	31	each	each	DET
easat-308	191	32	category	category	NOUN
easat-308	191	33	.	.	PUNCT
easat-308	192	1	the	the	DET
easat-308	192	2	esg	esg	PROPN
easat-308	192	3	score	score	NOUN
easat-308	192	4	is	be	AUX
easat-308	192	5	presented	present	VERB
easat-308	192	6	in	in	ADP
easat-308	192	7	percentages	percentage	NOUN
easat-308	192	8	and	and	CCONJ
easat-308	192	9	reflects	reflect	VERB
easat-308	192	10	the	the	DET
easat-308	192	11	firms	firm	NOUN
easat-308	192	12	’	’	PART
easat-308	192	13	esg	esg	NOUN
easat-308	192	14	performance	performance	NOUN
easat-308	192	15	,	,	PUNCT
easat-308	192	16	commitment	commitment	NOUN
easat-308	192	17	,	,	PUNCT
easat-308	192	18	and	and	CCONJ
easat-308	192	19	effectiveness	effectiveness	NOUN
easat-308	192	20	based	base	VERB
easat-308	192	21	on	on	ADP
easat-308	192	22	publicly	publicly	ADV
easat-308	192	23	available	available	ADJ
easat-308	192	24	information	information	NOUN
easat-308	192	25	.	.	PUNCT
easat-308	193	1	table	table	NOUN
easat-308	193	2	3	3	NUM
easat-308	193	3	.	.	PUNCT
easat-308	194	1	indicators	indicator	NOUN
easat-308	194	2	of	of	ADP
easat-308	194	3	categories	category	NOUN
easat-308	194	4	.	.	PUNCT
easat-308	195	1	pillars	pillar	NOUN
easat-308	195	2	categories	category	NOUN
easat-308	195	3	indicators	indicator	NOUN
easat-308	195	4	environment	environment	NOUN
easat-308	195	5	resources	resource	NOUN
easat-308	195	6	use	use	VERB
easat-308	195	7	20	20	NUM
easat-308	195	8	emissions	emission	NOUN
easat-308	195	9	22	22	NUM
easat-308	195	10	innovation	innovation	NOUN
easat-308	195	11	19	19	NUM
easat-308	195	12	social	social	ADJ
easat-308	195	13	workforce	workforce	NOUN
easat-308	195	14	29	29	NUM
easat-308	195	15	human	human	ADJ
easat-308	195	16	rights	right	NOUN
easat-308	195	17	8	8	NUM
easat-308	195	18	community	community	NOUN
easat-308	195	19	14	14	NUM
easat-308	195	20	product	product	NOUN
easat-308	195	21	responsibilities	responsibility	NOUN
easat-308	195	22	12	12	NUM
easat-308	195	23	governance	governance	NOUN
easat-308	195	24	management	management	NOUN
easat-308	195	25	34	34	NUM
easat-308	195	26	shareholders	shareholder	NOUN
easat-308	195	27	12	12	NUM
easat-308	195	28	csr	csr	NOUN
easat-308	195	29	strategies	strategy	NOUN
easat-308	195	30	8	8	NUM
easat-308	195	31	env	env	NOUN
easat-308	195	32	disclosure	disclosure	NOUN
easat-308	195	33	reflects	reflect	VERB
easat-308	195	34	the	the	DET
easat-308	195	35	actions	action	NOUN
easat-308	195	36	taken	take	VERB
easat-308	195	37	by	by	ADP
easat-308	195	38	firms	firm	NOUN
easat-308	195	39	to	to	PART
easat-308	195	40	protect	protect	VERB
easat-308	195	41	the	the	DET
easat-308	195	42	natural	natural	ADJ
easat-308	195	43	environment	environment	NOUN
easat-308	195	44	,	,	PUNCT
easat-308	195	45	such	such	ADJ
easat-308	195	46	as	as	ADP
easat-308	195	47	the	the	DET
easat-308	195	48	ecosystem	ecosystem	NOUN
easat-308	195	49	.	.	PUNCT
easat-308	196	1	it	it	PRON
easat-308	196	2	was	be	AUX
easat-308	196	3	measured	measure	VERB
easat-308	196	4	based	base	VERB
easat-308	196	5	on	on	ADP
easat-308	196	6	the	the	DET
easat-308	196	7	thomson	thomson	PROPN
easat-308	196	8	reuters	reuters	PROPN
easat-308	196	9	eikon	eikon	PROPN
easat-308	196	10	environmental	environmental	PROPN
easat-308	196	11	score	score	PROPN
easat-308	196	12	index	index	NOUN
easat-308	196	13	.	.	PUNCT
easat-308	197	1	social	social	ADJ
easat-308	197	2	disclosure	disclosure	NOUN
easat-308	197	3	(	(	PUNCT
easat-308	197	4	sov	sov	NOUN
easat-308	197	5	)	)	PUNCT
easat-308	197	6	refers	refer	VERB
easat-308	197	7	to	to	ADP
easat-308	197	8	the	the	DET
easat-308	197	9	impact	impact	NOUN
easat-308	197	10	of	of	ADP
easat-308	197	11	firms	firm	NOUN
easat-308	197	12	’	'	PUNCT
easat-308	197	13	activities	activity	NOUN
easat-308	197	14	on	on	ADP
easat-308	197	15	the	the	DET
easat-308	197	16	social	social	ADJ
easat-308	197	17	systems	system	NOUN
easat-308	197	18	in	in	ADP
easat-308	197	19	which	which	PRON
easat-308	197	20	they	they	PRON
easat-308	197	21	operate	operate	VERB
easat-308	197	22	.	.	PUNCT
easat-308	198	1	the	the	DET
easat-308	198	2	sov	sov	PROPN
easat-308	198	3	disclosure	disclosure	PROPN
easat-308	198	4	assesses	assess	VERB
easat-308	198	5	a	a	DET
easat-308	198	6	firm	firm	NOUN
easat-308	198	7	’	'	PUNCT
easat-308	198	8	stability	stability	NOUN
easat-308	198	9	to	to	PART
easat-308	198	10	foster	foster	VERB
easat-308	198	11	the	the	DET
easat-308	198	12	trust	trust	NOUN
easat-308	198	13	and	and	CCONJ
easat-308	198	14	loyalty	loyalty	NOUN
easat-308	198	15	of	of	ADP
easat-308	198	16	its	its	PRON
easat-308	198	17	employees	employee	NOUN
easat-308	198	18	,	,	PUNCT
easat-308	198	19	customers	customer	NOUN
easat-308	198	20	,	,	PUNCT
easat-308	198	21	and	and	CCONJ
easat-308	198	22	society	society	NOUN
easat-308	198	23	through	through	ADP
easat-308	198	24	the	the	DET
easat-308	198	25	application	application	NOUN
easat-308	198	26	of	of	ADP
easat-308	198	27	best	good	ADJ
easat-308	198	28	management	management	NOUN
easat-308	198	29	practices	practice	NOUN
easat-308	198	30	.	.	PUNCT
easat-308	199	1	the	the	DET
easat-308	199	2	governance	governance	NOUN
easat-308	199	3	disclosure	disclosure	NOUN
easat-308	199	4	(	(	PUNCT
easat-308	199	5	gov	gov	NOUN
easat-308	199	6	)	)	PUNCT
easat-308	199	7	,	,	PUNCT
easat-308	199	8	on	on	ADP
easat-308	199	9	the	the	DET
easat-308	199	10	other	other	ADJ
easat-308	199	11	hand	hand	NOUN
easat-308	199	12	,	,	PUNCT
easat-308	199	13	observe	observe	VERB
easat-308	199	14	show	show	NOUN
easat-308	199	15	a	a	DET
easat-308	199	16	firm	firm	NOUN
easat-308	199	17	is	be	AUX
easat-308	199	18	internally	internally	ADV
easat-308	199	19	managed	manage	VERB
easat-308	199	20	and	and	CCONJ
easat-308	199	21	controlled	control	VERB
easat-308	199	22	based	base	VERB
easat-308	199	23	on	on	ADP
easat-308	199	24	the	the	DET
easat-308	199	25	system	system	NOUN
easat-308	199	26	of	of	ADP
easat-308	199	27	rules	rule	NOUN
easat-308	199	28	,	,	PUNCT
easat-308	199	29	structures	structure	NOUN
easat-308	199	30	,	,	PUNCT
easat-308	199	31	and	and	CCONJ
easat-308	199	32	practices	practice	NOUN
easat-308	199	33	of	of	ADP
easat-308	199	34	its	its	PRON
easat-308	199	35	corporate	corporate	ADJ
easat-308	199	36	behaviour	behaviour	NOUN
easat-308	199	37	.	.	PUNCT
easat-308	200	1	there	there	PRON
easat-308	200	2	are	be	VERB
easat-308	200	3	54	54	NUM
easat-308	200	4	indicators	indicator	NOUN
easat-308	200	5	of	of	ADP
easat-308	200	6	a	a	DET
easat-308	200	7	firm	firm	NOUN
easat-308	200	8	’	'	PUNCT
easat-308	200	9	stability	stability	NOUN
easat-308	200	10	to	to	PART
easat-308	200	11	manage	manage	VERB
easat-308	200	12	and	and	CCONJ
easat-308	200	13	control	control	VERB
easat-308	200	14	its	its	PRON
easat-308	200	15	responsibilities	responsibility	NOUN
easat-308	200	16	and	and	CCONJ
easat-308	200	17	obligations	obligation	NOUN
easat-308	200	18	through	through	ADP
easat-308	200	19	the	the	DET
easat-308	200	20	creation	creation	NOUN
easat-308	200	21	of	of	ADP
easat-308	200	22	incentives	incentive	NOUN
easat-308	200	23	and	and	CCONJ
easat-308	200	24	control	control	NOUN
easat-308	200	25	mechanisms	mechanism	NOUN
easat-308	200	26	to	to	PART
easat-308	200	27	achieve	achieve	VERB
easat-308	200	28	long	long	ADJ
easat-308	200	29	-	-	PUNCT
easat-308	200	30	term	term	NOUN
easat-308	200	31	shareholder	shareholder	NOUN
easat-308	200	32	value	value	NOUN
easat-308	200	33	.	.	PUNCT
easat-308	201	1	similar	similar	ADJ
easat-308	201	2	to	to	ADP
easat-308	201	3	the	the	DET
easat-308	201	4	previous	previous	ADJ
easat-308	201	5	two	two	NUM
easat-308	201	6	pillars	pillar	NOUN
easat-308	201	7	,	,	PUNCT
easat-308	201	8	it	it	PRON
easat-308	201	9	was	be	AUX
easat-308	201	10	measured	measure	VERB
easat-308	201	11	based	base	VERB
easat-308	201	12	on	on	ADP
easat-308	201	13	the	the	DET
easat-308	201	14	thomson	thomson	NOUN
easat-308	201	15	reuters	reuters	PROPN
easat-308	201	16	eikon	eikon	PROPN
easat-308	201	17	-	-	PUNCT
easat-308	201	18	derived	derive	VERB
easat-308	201	19	score	score	NOUN
easat-308	201	20	index	index	NOUN
easat-308	201	21	,	,	PUNCT
easat-308	201	22	which	which	PRON
easat-308	201	23	includes	include	VERB
easat-308	201	24	information	information	NOUN
easat-308	201	25	such	such	ADJ
easat-308	201	26	as	as	ADP
easat-308	201	27	board	board	NOUN
easat-308	201	28	structure	structure	NOUN
easat-308	201	29	and	and	CCONJ
easat-308	201	30	function	function	NOUN
easat-308	201	31	,	,	PUNCT
easat-308	201	32	executive	executive	ADJ
easat-308	201	33	compensation	compensation	NOUN
easat-308	201	34	,	,	PUNCT
easat-308	201	35	board	board	NOUN
easat-308	201	36	committee	committee	NOUN
easat-308	201	37	activity	activity	NOUN
easat-308	201	38	,	,	PUNCT
easat-308	201	39	and	and	CCONJ
easat-308	201	40	audit	audit	NOUN
easat-308	201	41	committee	committee	NOUN
easat-308	201	42	activity	activity	NOUN
easat-308	202	1	[	[	X
easat-308	202	2	48	48	NUM
easat-308	202	3	]	]	PUNCT
easat-308	202	4	.	.	PUNCT
easat-308	203	1	table	table	NOUN
easat-308	203	2	4	4	NUM
easat-308	203	3	summarises	summarise	VERB
easat-308	203	4	the	the	DET
easat-308	203	5	variables	variable	NOUN
easat-308	203	6	for	for	ADP
easat-308	203	7	this	this	DET
easat-308	203	8	study	study	NOUN
easat-308	203	9	.	.	PUNCT
easat-308	204	1	8	8	NUM
easat-308	204	2	edelweiss	edelweiss	PROPN
easat-308	204	3	applied	apply	VERB
easat-308	204	4	science	science	NOUN
easat-308	204	5	and	and	CCONJ
easat-308	204	6	technology	technology	NOUN
easat-308	204	7	issn	issn	PROPN
easat-308	204	8	:	:	PUNCT
easat-308	204	9	2576	2576	NUM
easat-308	204	10	-	-	SYM
easat-308	204	11	8484	8484	NUM
easat-308	204	12	vol	vol	NOUN
easat-308	204	13	.	.	PROPN
easat-308	205	1	7	7	NUM
easat-308	205	2	,	,	PUNCT
easat-308	205	3	no	no	INTJ
easat-308	205	4	.	.	NOUN
easat-308	205	5	1	1	NUM
easat-308	205	6	:	:	SYM
easat-308	205	7	1	1	NUM
easat-308	205	8	-	-	SYM
easat-308	205	9	18	18	NUM
easat-308	205	10	,	,	PUNCT
easat-308	205	11	2023	2023	NUM
easat-308	205	12	doi	doi	NOUN
easat-308	205	13	:	:	PUNCT
easat-308	205	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	205	15	©	©	PROPN
easat-308	205	16	2023	2023	NUM
easat-308	205	17	by	by	ADP
easat-308	205	18	the	the	DET
easat-308	205	19	authors	author	NOUN
easat-308	205	20	;	;	PUNCT
easat-308	205	21	licensee	licensee	PROPN
easat-308	205	22	learning	learn	VERB
easat-308	205	23	gate	gate	NOUN
easat-308	205	24	table	table	NOUN
easat-308	205	25	4	4	NUM
easat-308	205	26	.	.	PUNCT
easat-308	205	27	summary	summary	NOUN
easat-308	205	28	variables	variable	NOUN
easat-308	205	29	.	.	PUNCT
easat-308	206	1	variables	variable	NOUN
easat-308	206	2	description	description	NOUN
easat-308	206	3	dependent	dependent	ADJ
easat-308	206	4	variable	variable	NOUN
easat-308	206	5	:	:	PUNCT
easat-308	206	6	roa	roa	PROPN
easat-308	207	1	=	=	SYM
easat-308	207	2	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
easat-308	207	3	𝑖𝑛𝑐𝑜𝑚𝑒	𝑖𝑛𝑐𝑜𝑚𝑒	ADJ
easat-308	208	1	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
easat-308	208	2	𝑎𝑠𝑠𝑒𝑡𝑠	𝑎𝑠𝑠𝑒𝑡𝑠	NOUN
easat-308	208	3	𝑜𝑓	𝑜𝑓	ADP
easat-308	208	4	𝑡ℎ𝑒	𝑡ℎ𝑒	INTJ
easat-308	208	5	𝑓𝑖𝑟𝑚𝑠	𝑓𝑖𝑟𝑚𝑠	NOUN
easat-308	208	6	independent	independent	ADJ
easat-308	208	7	variables	variable	NOUN
easat-308	208	8	:	:	PUNCT
easat-308	208	9	env	env	NOUN
easat-308	208	10	score	score	NOUN
easat-308	208	11	calculated	calculate	VERB
easat-308	208	12	based	base	VERB
easat-308	208	13	on	on	ADP
easat-308	208	14	three	three	NUM
easat-308	208	15	(	(	PUNCT
easat-308	208	16	3	3	NUM
easat-308	208	17	)	)	PUNCT
easat-308	208	18	broad	broad	ADJ
easat-308	208	19	categories	category	NOUN
easat-308	208	20	:	:	PUNCT
easat-308	208	21	resources	resource	NOUN
easat-308	208	22	use	use	VERB
easat-308	208	23	,	,	PUNCT
easat-308	208	24	emissions	emission	NOUN
easat-308	208	25	,	,	PUNCT
easat-308	208	26	and	and	CCONJ
easat-308	208	27	innovation	innovation	NOUN
easat-308	208	28	.	.	PUNCT
easat-308	209	1	sov	sov	PROPN
easat-308	209	2	score	score	NOUN
easat-308	209	3	calculated	calculate	VERB
easat-308	209	4	based	base	VERB
easat-308	209	5	on	on	ADP
easat-308	209	6	four	four	NUM
easat-308	209	7	(	(	PUNCT
easat-308	209	8	4	4	NUM
easat-308	209	9	)	)	PUNCT
easat-308	209	10	broad	broad	ADJ
easat-308	209	11	categories	category	NOUN
easat-308	209	12	:	:	PUNCT
easat-308	209	13	workforce	workforce	PROPN
easat-308	209	14	,	,	PUNCT
easat-308	209	15	human	human	ADJ
easat-308	209	16	rights	right	NOUN
easat-308	209	17	,	,	PUNCT
easat-308	209	18	community	community	NOUN
easat-308	209	19	,	,	PUNCT
easat-308	209	20	and	and	CCONJ
easat-308	209	21	product	product	NOUN
easat-308	209	22	responsibility	responsibility	NOUN
easat-308	209	23	.	.	PUNCT
easat-308	210	1	gov	gov	PROPN
easat-308	210	2	score	score	NOUN
easat-308	210	3	calculated	calculate	VERB
easat-308	210	4	based	base	VERB
easat-308	210	5	on	on	ADP
easat-308	210	6	three	three	NUM
easat-308	210	7	(	(	PUNCT
easat-308	210	8	3	3	NUM
easat-308	210	9	)	)	PUNCT
easat-308	210	10	broad	broad	ADJ
easat-308	210	11	categories	category	NOUN
easat-308	210	12	:	:	PUNCT
easat-308	210	13	management	management	NOUN
easat-308	210	14	,	,	PUNCT
easat-308	210	15	shareholders	shareholder	NOUN
easat-308	210	16	,	,	PUNCT
easat-308	210	17	and	and	CCONJ
easat-308	210	18	csr	csr	NOUN
easat-308	210	19	strategies	strategy	NOUN
easat-308	210	20	control	control	NOUN
easat-308	210	21	variables	variable	NOUN
easat-308	210	22	:	:	PUNCT
easat-308	210	23	debt	debt	NOUN
easat-308	210	24	=	=	SYM
easat-308	210	25	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
easat-308	210	26	𝑑𝑒𝑏𝑡	𝑑𝑒𝑏𝑡	VERB
easat-308	210	27	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
easat-308	210	28	𝑎𝑠𝑠𝑒𝑡𝑠	𝑎𝑠𝑠𝑒𝑡𝑠	NOUN
easat-308	210	29	size	size	NOUN
easat-308	210	30	natural	natural	ADJ
easat-308	210	31	log	log	NOUN
easat-308	210	32	of	of	ADP
easat-308	210	33	total	total	ADJ
easat-308	210	34	assets	asset	NOUN
easat-308	210	35	5	5	NUM
easat-308	210	36	.	.	PUNCT
easat-308	210	37	results	result	NOUN
easat-308	210	38	and	and	CCONJ
easat-308	210	39	discussion	discussion	NOUN
easat-308	210	40	5.1	5.1	NUM
easat-308	210	41	.	.	PUNCT
easat-308	211	1	descriptive	descriptive	ADJ
easat-308	211	2	statistics	statistic	NOUN
easat-308	211	3	table	table	NOUN
easat-308	211	4	5	5	NUM
easat-308	211	5	presents	present	VERB
easat-308	211	6	the	the	DET
easat-308	211	7	descriptive	descriptive	ADJ
easat-308	211	8	statistics	statistic	NOUN
easat-308	211	9	of	of	ADP
easat-308	211	10	the	the	DET
easat-308	211	11	mean	mean	ADJ
easat-308	211	12	,	,	PUNCT
easat-308	211	13	median	median	ADJ
easat-308	211	14	,	,	PUNCT
easat-308	211	15	maximum	maximum	ADJ
easat-308	211	16	,	,	PUNCT
easat-308	211	17	minimum	minimum	ADJ
easat-308	211	18	,	,	PUNCT
easat-308	211	19	and	and	CCONJ
easat-308	211	20	standard	standard	ADJ
easat-308	211	21	deviation	deviation	NOUN
easat-308	211	22	of	of	ADP
easat-308	211	23	the	the	DET
easat-308	211	24	variables	variable	NOUN
easat-308	211	25	for	for	ADP
easat-308	211	26	196	196	NUM
easat-308	211	27	observations	observation	NOUN
easat-308	211	28	for	for	ADP
easat-308	211	29	fiscal	fiscal	ADJ
easat-308	211	30	years	year	NOUN
easat-308	211	31	2015	2015	NUM
easat-308	211	32	to	to	ADP
easat-308	211	33	2020	2020	NUM
easat-308	211	34	.	.	PUNCT
easat-308	212	1	the	the	DET
easat-308	212	2	values	value	NOUN
easat-308	212	3	for	for	ADP
easat-308	212	4	skewness	skewness	NOUN
easat-308	212	5	,	,	PUNCT
easat-308	212	6	kurtosis	kurtosis	NOUN
easat-308	212	7	,	,	PUNCT
easat-308	212	8	and	and	CCONJ
easat-308	212	9	jarque	jarque	NOUN
easat-308	212	10	-	-	PUNCT
easat-308	212	11	bera	bera	NOUN
easat-308	212	12	tests	test	NOUN
easat-308	212	13	are	be	AUX
easat-308	212	14	also	also	ADV
easat-308	212	15	provided	provide	VERB
easat-308	212	16	to	to	PART
easat-308	212	17	determine	determine	VERB
easat-308	212	18	whether	whether	SCONJ
easat-308	212	19	the	the	DET
easat-308	212	20	data	datum	NOUN
easat-308	212	21	are	be	AUX
easat-308	212	22	normally	normally	ADV
easat-308	212	23	distributed	distribute	VERB
easat-308	212	24	.	.	PUNCT
easat-308	213	1	as	as	SCONJ
easat-308	213	2	shown	show	VERB
easat-308	213	3	in	in	ADP
easat-308	213	4	table	table	NOUN
easat-308	213	5	5	5	NUM
easat-308	213	6	,	,	PUNCT
easat-308	213	7	the	the	DET
easat-308	213	8	skewness	skewness	NOUN
easat-308	213	9	of	of	ADP
easat-308	213	10	all	all	DET
easat-308	213	11	variables	variable	NOUN
easat-308	213	12	was	be	AUX
easat-308	213	13	close	close	ADJ
easat-308	213	14	to	to	ADP
easat-308	213	15	zero	zero	NUM
easat-308	213	16	,	,	PUNCT
easat-308	213	17	and	and	CCONJ
easat-308	213	18	the	the	DET
easat-308	213	19	kurtosis	kurtosis	NOUN
easat-308	213	20	was	be	AUX
easat-308	213	21	around	around	ADV
easat-308	213	22	2	2	NUM
easat-308	213	23	.	.	PUNCT
easat-308	214	1	thus	thus	ADV
easat-308	214	2	,	,	PUNCT
easat-308	214	3	the	the	DET
easat-308	214	4	data	datum	NOUN
easat-308	214	5	were	be	AUX
easat-308	214	6	fairly	fairly	ADV
easat-308	214	7	symmetrical	symmetrical	ADJ
easat-308	214	8	.	.	PUNCT
easat-308	215	1	there	there	PRON
easat-308	215	2	were	be	VERB
easat-308	215	3	no	no	DET
easat-308	215	4	problems	problem	NOUN
easat-308	215	5	with	with	ADP
easat-308	215	6	the	the	DET
easat-308	215	7	normality	normality	NOUN
easat-308	215	8	of	of	ADP
easat-308	215	9	the	the	DET
easat-308	215	10	data	datum	NOUN
easat-308	215	11	for	for	ADP
easat-308	215	12	each	each	DET
easat-308	215	13	variable	variable	NOUN
easat-308	215	14	,	,	PUNCT
easat-308	215	15	as	as	SCONJ
easat-308	215	16	the	the	DET
easat-308	215	17	probability	probability	NOUN
easat-308	215	18	of	of	ADP
easat-308	215	19	the	the	DET
easat-308	215	20	jarque	jarque	NOUN
easat-308	215	21	-	-	PUNCT
easat-308	215	22	bera	bera	NOUN
easat-308	215	23	values	value	NOUN
easat-308	215	24	is	be	AUX
easat-308	215	25	above	above	ADP
easat-308	215	26	the	the	DET
easat-308	215	27	significance	significance	NOUN
easat-308	215	28	threshold	threshold	NOUN
easat-308	215	29	(	(	PUNCT
easat-308	215	30	i.e.	i.e.	X
easat-308	215	31	,	,	PUNCT
easat-308	215	32	p	p	X
easat-308	215	33	>	>	X
easat-308	215	34	0.05	0.05	NUM
easat-308	215	35	)	)	PUNCT
easat-308	215	36	.	.	PUNCT
easat-308	216	1	the	the	DET
easat-308	216	2	mean	mean	ADJ
easat-308	216	3	value	value	NOUN
easat-308	216	4	of	of	ADP
easat-308	216	5	gov	gov	PROPN
easat-308	216	6	is	be	AUX
easat-308	216	7	highest	high	ADJ
easat-308	216	8	at	at	ADP
easat-308	216	9	57.51	57.51	NUM
easat-308	216	10	percent	percent	NOUN
easat-308	216	11	,	,	PUNCT
easat-308	216	12	followed	follow	VERB
easat-308	216	13	by	by	ADP
easat-308	216	14	soc	soc	NOUN
easat-308	216	15	(	(	PUNCT
easat-308	216	16	55.77	55.77	NUM
easat-308	216	17	percent	percent	NOUN
easat-308	216	18	)	)	PUNCT
easat-308	216	19	,	,	PUNCT
easat-308	216	20	env	env	NOUN
easat-308	216	21	(	(	PUNCT
easat-308	216	22	44.58	44.58	NUM
easat-308	216	23	percent	percent	NOUN
easat-308	216	24	)	)	PUNCT
easat-308	216	25	,	,	PUNCT
easat-308	216	26	and	and	CCONJ
easat-308	216	27	finally	finally	ADV
easat-308	216	28	roa	roa	PROPN
easat-308	216	29	(	(	PUNCT
easat-308	216	30	1.64	1.64	NUM
easat-308	216	31	percent	percent	NOUN
easat-308	216	32	)	)	PUNCT
easat-308	216	33	.	.	PUNCT
easat-308	217	1	these	these	DET
easat-308	217	2	values	value	NOUN
easat-308	217	3	indicate	indicate	VERB
easat-308	217	4	that	that	SCONJ
easat-308	217	5	firms	firm	NOUN
easat-308	217	6	in	in	ADP
easat-308	217	7	this	this	DET
easat-308	217	8	sample	sample	NOUN
easat-308	217	9	are	be	AUX
easat-308	217	10	more	more	ADV
easat-308	217	11	inclined	inclined	ADJ
easat-308	217	12	to	to	PART
easat-308	217	13	disclose	disclose	VERB
easat-308	217	14	gov	gov	NOUN
easat-308	217	15	compared	compare	VERB
easat-308	217	16	to	to	ADP
easat-308	217	17	the	the	DET
easat-308	217	18	other	other	ADJ
easat-308	217	19	two	two	NUM
easat-308	217	20	pillars	pillar	NOUN
easat-308	217	21	.	.	PUNCT
easat-308	218	1	the	the	DET
easat-308	218	2	bursa	bursa	PROPN
easat-308	218	3	malaysia	malaysia	PROPN
easat-308	218	4	listing	list	VERB
easat-308	218	5	requirement	requirement	NOUN
easat-308	218	6	,	,	PUNCT
easat-308	218	7	which	which	PRON
easat-308	218	8	requires	require	VERB
easat-308	218	9	listed	list	VERB
easat-308	218	10	firms	firm	NOUN
easat-308	218	11	in	in	ADP
easat-308	218	12	malaysia	malaysia	PROPN
easat-308	218	13	to	to	PART
easat-308	218	14	disclose	disclose	VERB
easat-308	218	15	governance	governance	NOUN
easat-308	218	16	information	information	NOUN
easat-308	218	17	,	,	PUNCT
easat-308	218	18	explains	explain	VERB
easat-308	218	19	why	why	SCONJ
easat-308	218	20	his	his	PRON
easat-308	218	21	is	be	AUX
easat-308	218	22	the	the	DET
easat-308	218	23	case	case	NOUN
easat-308	218	24	.	.	PUNCT
easat-308	219	1	it	it	PRON
easat-308	219	2	also	also	ADV
easat-308	219	3	shows	show	VERB
easat-308	219	4	that	that	SCONJ
easat-308	219	5	firms	firm	NOUN
easat-308	219	6	are	be	AUX
easat-308	219	7	following	follow	VERB
easat-308	219	8	the	the	DET
easat-308	219	9	mccg	mccg	NOUN
easat-308	219	10	recommendations	recommendation	NOUN
easat-308	219	11	on	on	ADP
easat-308	219	12	disclosure	disclosure	NOUN
easat-308	219	13	.	.	PUNCT
easat-308	220	1	there	there	PRON
easat-308	220	2	are	be	VERB
easat-308	220	3	still	still	ADV
easat-308	220	4	gaps	gap	NOUN
easat-308	220	5	that	that	PRON
easat-308	220	6	need	need	VERB
easat-308	220	7	to	to	PART
easat-308	220	8	be	be	AUX
easat-308	220	9	addressed	address	VERB
easat-308	220	10	for	for	ADP
easat-308	220	11	soc	soc	NOUN
easat-308	220	12	disclosure	disclosure	NOUN
easat-308	220	13	and	and	CCONJ
easat-308	220	14	env	env	NOUN
easat-308	220	15	disclosure	disclosure	NOUN
easat-308	220	16	to	to	PART
easat-308	220	17	achieve	achieve	VERB
easat-308	220	18	maximum	maximum	ADJ
easat-308	220	19	financial	financial	ADJ
easat-308	220	20	performance	performance	NOUN
easat-308	220	21	.	.	PUNCT
easat-308	221	1	the	the	DET
easat-308	221	2	standard	standard	ADJ
easat-308	221	3	deviations	deviation	NOUN
easat-308	221	4	of	of	ADP
easat-308	221	5	the	the	DET
easat-308	221	6	results	result	NOUN
easat-308	221	7	also	also	ADV
easat-308	221	8	demonstrate	demonstrate	VERB
easat-308	221	9	that	that	SCONJ
easat-308	221	10	each	each	DET
easat-308	221	11	esg	esg	NOUN
easat-308	221	12	disclosure	disclosure	NOUN
easat-308	221	13	has	have	VERB
easat-308	221	14	a	a	DET
easat-308	221	15	high	high	ADJ
easat-308	221	16	variance	variance	NOUN
easat-308	221	17	.	.	PUNCT
easat-308	222	1	this	this	DET
easat-308	222	2	result	result	NOUN
easat-308	222	3	is	be	AUX
easat-308	222	4	in	in	ADP
easat-308	222	5	line	line	NOUN
easat-308	222	6	with	with	ADP
easat-308	222	7	previous	previous	ADJ
easat-308	222	8	studies	study	NOUN
easat-308	222	9	such	such	ADJ
easat-308	222	10	as	as	ADP
easat-308	222	11	alareeni	alareeni	NOUN
easat-308	222	12	and	and	CCONJ
easat-308	222	13	hamdan	hamdan	PROPN
easat-308	223	1	[	[	X
easat-308	223	2	18	18	NUM
easat-308	223	3	]	]	PUNCT
easat-308	223	4	and	and	CCONJ
easat-308	223	5	alsayegh	alsayegh	VERB
easat-308	223	6	,	,	PUNCT
easat-308	223	7	et	et	PROPN
easat-308	223	8	al	al	PROPN
easat-308	223	9	.	.	PUNCT
easat-308	224	1	[	[	X
easat-308	224	2	17	17	NUM
easat-308	224	3	]	]	PUNCT
easat-308	224	4	.	.	PUNCT
easat-308	225	1	gov	gov	PROPN
easat-308	225	2	scored	score	VERB
easat-308	225	3	a	a	DET
easat-308	225	4	high	high	NOUN
easat-308	225	5	of	of	ADP
easat-308	225	6	98.7	98.7	NUM
easat-308	225	7	percent	percent	NOUN
easat-308	225	8	,	,	PUNCT
easat-308	225	9	indicating	indicate	VERB
easat-308	225	10	that	that	SCONJ
easat-308	225	11	firms	firm	NOUN
easat-308	225	12	are	be	AUX
easat-308	225	13	inclined	incline	VERB
easat-308	225	14	to	to	PART
easat-308	225	15	disclose	disclose	VERB
easat-308	225	16	more	more	ADJ
easat-308	225	17	about	about	ADP
easat-308	225	18	corporate	corporate	ADJ
easat-308	225	19	governance	governance	NOUN
easat-308	225	20	.	.	PUNCT
easat-308	226	1	this	this	DET
easat-308	226	2	result	result	NOUN
easat-308	226	3	is	be	AUX
easat-308	226	4	comparable	comparable	ADJ
easat-308	226	5	to	to	ADP
easat-308	226	6	the	the	DET
easat-308	226	7	study	study	NOUN
easat-308	226	8	by	by	ADP
easat-308	226	9	alareeni	alareeni	NOUN
easat-308	226	10	and	and	CCONJ
easat-308	226	11	hamdan	hamdan	PROPN
easat-308	227	1	[	[	X
easat-308	227	2	18	18	NUM
easat-308	227	3	]	]	PUNCT
easat-308	227	4	,	,	PUNCT
easat-308	227	5	which	which	PRON
easat-308	227	6	examined	examine	VERB
easat-308	227	7	a	a	DET
easat-308	227	8	sample	sample	NOUN
easat-308	227	9	of	of	ADP
easat-308	227	10	firms	firm	NOUN
easat-308	227	11	listed	list	VERB
easat-308	227	12	in	in	ADP
easat-308	227	13	the	the	DET
easat-308	227	14	uss	uss	PROPN
easat-308	227	15	&	&	CCONJ
easat-308	227	16	p	p	PROPN
easat-308	227	17	500	500	NUM
easat-308	227	18	from	from	ADP
easat-308	227	19	2009	2009	NUM
easat-308	227	20	to	to	ADP
easat-308	227	21	2018	2018	NUM
easat-308	227	22	.	.	PUNCT
easat-308	228	1	on	on	ADP
easat-308	228	2	the	the	DET
easat-308	228	3	other	other	ADJ
easat-308	228	4	hand	hand	NOUN
easat-308	228	5	,	,	PUNCT
easat-308	228	6	the	the	DET
easat-308	228	7	lowest	low	ADJ
easat-308	228	8	value	value	NOUN
easat-308	228	9	for	for	ADP
easat-308	228	10	soc	soc	NOUN
easat-308	228	11	in	in	ADP
easat-308	228	12	this	this	DET
easat-308	228	13	sample	sample	NOUN
easat-308	228	14	is	be	AUX
easat-308	228	15	8.86	8.86	NUM
easat-308	228	16	and	and	CCONJ
easat-308	228	17	the	the	DET
easat-308	228	18	highest	high	ADJ
easat-308	228	19	is	be	AUX
easat-308	228	20	97.24	97.24	NUM
easat-308	228	21	,	,	PUNCT
easat-308	228	22	which	which	PRON
easat-308	228	23	is	be	AUX
easat-308	228	24	broadly	broadly	ADV
easat-308	228	25	consistent	consistent	ADJ
easat-308	228	26	with	with	ADP
easat-308	228	27	the	the	DET
easat-308	228	28	findings	finding	NOUN
easat-308	228	29	of	of	ADP
easat-308	228	30	garcia	garcia	PROPN
easat-308	228	31	,	,	PUNCT
easat-308	228	32	et	et	PROPN
easat-308	228	33	al	al	PROPN
easat-308	228	34	.	.	PUNCT
easat-308	229	1	[	[	X
easat-308	229	2	49	49	NUM
easat-308	229	3	]	]	PUNCT
easat-308	229	4	,	,	PUNCT
easat-308	229	5	who	who	PRON
easat-308	229	6	found	find	VERB
easat-308	229	7	that	that	SCONJ
easat-308	229	8	csr	csr	NOUN
easat-308	229	9	initiatives	initiative	NOUN
easat-308	229	10	ranged	range	VERB
easat-308	229	11	from	from	ADP
easat-308	229	12	6.93	6.93	NUM
easat-308	229	13	to	to	ADP
easat-308	229	14	96.73	96.73	NUM
easat-308	229	15	.	.	PUNCT
easat-308	230	1	for	for	ADP
easat-308	230	2	env	env	NOUN
easat-308	230	3	,	,	PUNCT
easat-308	230	4	the	the	DET
easat-308	230	5	minimum	minimum	ADJ
easat-308	230	6	score	score	NOUN
easat-308	230	7	is	be	AUX
easat-308	230	8	2.93	2.93	NUM
easat-308	230	9	and	and	CCONJ
easat-308	230	10	the	the	DET
easat-308	230	11	maximum	maximum	NOUN
easat-308	230	12	is	be	AUX
easat-308	230	13	89.52	89.52	NUM
easat-308	230	14	,	,	PUNCT
easat-308	230	15	which	which	PRON
easat-308	230	16	is	be	AUX
easat-308	230	17	also	also	ADV
easat-308	230	18	consistent	consistent	ADJ
easat-308	230	19	with	with	ADP
easat-308	230	20	the	the	DET
easat-308	230	21	findings	finding	NOUN
easat-308	230	22	of	of	ADP
easat-308	230	23	garcia	garcia	PROPN
easat-308	230	24	,	,	PUNCT
easat-308	230	25	et	et	PROPN
easat-308	230	26	al	al	PROPN
easat-308	230	27	.	.	PUNCT
easat-308	231	1	[	[	X
easat-308	231	2	49	49	NUM
easat-308	231	3	]	]	PUNCT
easat-308	231	4	,	,	PUNCT
easat-308	231	5	who	who	PRON
easat-308	231	6	reported	report	VERB
easat-308	231	7	an	an	DET
easat-308	231	8	average	average	NOUN
easat-308	231	9	of	of	ADP
easat-308	231	10	up	up	ADP
easat-308	231	11	to	to	ADP
easat-308	231	12	94.02	94.02	NUM
easat-308	231	13	.	.	PUNCT
easat-308	232	1	roa	roa	PROPN
easat-308	232	2	recorded	record	VERB
easat-308	232	3	the	the	DET
easat-308	232	4	lowest	low	ADJ
easat-308	232	5	value	value	NOUN
easat-308	232	6	of	of	ADP
easat-308	232	7	-1.61	-1.61	ADJ
easat-308	232	8	percent	percent	NOUN
easat-308	232	9	,	,	PUNCT
easat-308	232	10	which	which	PRON
easat-308	232	11	shows	show	VERB
easat-308	232	12	that	that	SCONJ
easat-308	232	13	some	some	DET
easat-308	232	14	firms	firm	NOUN
easat-308	232	15	incurred	incur	VERB
easat-308	232	16	losses	loss	NOUN
easat-308	232	17	during	during	ADP
easat-308	232	18	the	the	DET
easat-308	232	19	observed	observed	ADJ
easat-308	232	20	financial	financial	ADJ
easat-308	232	21	years	year	NOUN
easat-308	233	1	[	[	X
easat-308	233	2	6	6	NUM
easat-308	233	3	]	]	PUNCT
easat-308	233	4	,	,	PUNCT
easat-308	233	5	while	while	SCONJ
easat-308	233	6	the	the	DET
easat-308	233	7	maximum	maximum	ADJ
easat-308	233	8	value	value	NOUN
easat-308	233	9	is	be	AUX
easat-308	233	10	4.32	4.32	NUM
easat-308	233	11	.	.	PUNCT
easat-308	234	1	these	these	DET
easat-308	234	2	values	value	NOUN
easat-308	234	3	differ	differ	VERB
easat-308	234	4	significantly	significantly	ADV
easat-308	234	5	from	from	ADP
easat-308	234	6	those	those	PRON
easat-308	234	7	reported	report	VERB
easat-308	234	8	by	by	ADP
easat-308	234	9	velte	velte	NOUN
easat-308	234	10	[	[	X
easat-308	234	11	50	50	NUM
easat-308	234	12	]	]	PUNCT
easat-308	234	13	and	and	CCONJ
easat-308	234	14	chakroun	chakroun	PROPN
easat-308	234	15	,	,	PUNCT
easat-308	234	16	et	et	PROPN
easat-308	234	17	al	al	PROPN
easat-308	234	18	.	.	PUNCT
easat-308	235	1	[	[	X
easat-308	235	2	51	51	NUM
easat-308	235	3	]	]	PUNCT
easat-308	235	4	.	.	PUNCT
easat-308	236	1	however	however	ADV
easat-308	236	2	,	,	PUNCT
easat-308	236	3	according	accord	VERB
easat-308	236	4	to	to	ADP
easat-308	236	5	dakhli	dakhli	NOUN
easat-308	236	6	[	[	X
easat-308	236	7	30	30	NUM
easat-308	236	8	]	]	PUNCT
easat-308	236	9	,	,	PUNCT
easat-308	236	10	this	this	DET
easat-308	236	11	difference	difference	NOUN
easat-308	236	12	is	be	AUX
easat-308	236	13	due	due	ADJ
easat-308	236	14	to	to	ADP
easat-308	236	15	the	the	DET
easat-308	236	16	fluctuations	fluctuation	NOUN
easat-308	236	17	in	in	ADP
easat-308	236	18	the	the	DET
easat-308	236	19	study	study	NOUN
easat-308	236	20	period	period	NOUN
easat-308	236	21	,	,	PUNCT
easat-308	236	22	which	which	PRON
easat-308	236	23	include	include	VERB
easat-308	236	24	the	the	DET
easat-308	236	25	fiscal	fiscal	ADJ
easat-308	236	26	year	year	NOUN
easat-308	236	27	crisis	crisis	NOUN
easat-308	236	28	.	.	PUNCT
easat-308	237	1	9	9	NUM
easat-308	237	2	edelweiss	edelweiss	PROPN
easat-308	237	3	applied	apply	VERB
easat-308	237	4	science	science	NOUN
easat-308	237	5	and	and	CCONJ
easat-308	237	6	technology	technology	NOUN
easat-308	237	7	issn	issn	PROPN
easat-308	237	8	:	:	PUNCT
easat-308	237	9	2576	2576	NUM
easat-308	237	10	-	-	SYM
easat-308	237	11	8484	8484	NUM
easat-308	237	12	vol	vol	NOUN
easat-308	237	13	.	.	PROPN
easat-308	238	1	7	7	NUM
easat-308	238	2	,	,	PUNCT
easat-308	238	3	no	no	INTJ
easat-308	238	4	.	.	NOUN
easat-308	238	5	1	1	NUM
easat-308	238	6	:	:	SYM
easat-308	238	7	1	1	NUM
easat-308	238	8	-	-	SYM
easat-308	238	9	18	18	NUM
easat-308	238	10	,	,	PUNCT
easat-308	238	11	2023	2023	NUM
easat-308	238	12	doi	doi	NOUN
easat-308	238	13	:	:	PUNCT
easat-308	238	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	238	15	©	©	PROPN
easat-308	238	16	2023	2023	NUM
easat-308	238	17	by	by	ADP
easat-308	238	18	the	the	DET
easat-308	238	19	authors	author	NOUN
easat-308	238	20	;	;	PUNCT
easat-308	238	21	licensee	licensee	PROPN
easat-308	238	22	learning	learn	VERB
easat-308	238	23	gate	gate	NOUN
easat-308	238	24	table	table	NOUN
easat-308	238	25	5	5	NUM
easat-308	238	26	.	.	PUNCT
easat-308	238	27	descriptive	descriptive	ADJ
easat-308	238	28	statistics	statistic	NOUN
easat-308	238	29	.	.	PUNCT
easat-308	239	1	stat	stat	PROPN
easat-308	239	2	roa	roa	PROPN
easat-308	239	3	env	env	PROPN
easat-308	239	4	soc	soc	PROPN
easat-308	239	5	gov	gov	PROPN
easat-308	239	6	debt	debt	NOUN
easat-308	239	7	size	size	NOUN
easat-308	239	8	mean	mean	VERB
easat-308	239	9	1.637	1.637	NUM
easat-308	239	10	44.578	44.578	NUM
easat-308	239	11	55.765	55.765	NUM
easat-308	239	12	57.502	57.502	NUM
easat-308	239	13	28.759	28.759	NUM
easat-308	239	14	16.636	16.636	NUM
easat-308	239	15	median	median	NOUN
easat-308	239	16	1.678	1.678	NUM
easat-308	239	17	45.470	45.470	NUM
easat-308	239	18	54.990	54.990	NUM
easat-308	239	19	58.000	58.000	NUM
easat-308	239	20	29.500	29.500	NUM
easat-308	239	21	16.7112	16.7112	NUM
easat-308	239	22	maximum	maximum	ADJ
easat-308	239	23	4.322	4.322	NUM
easat-308	240	1	89.520	89.520	NUM
easat-308	240	2	97.240	97.240	NUM
easat-308	240	3	98.700	98.700	NUM
easat-308	240	4	59.510	59.510	NUM
easat-308	240	5	20.568	20.568	NUM
easat-308	240	6	minimum	minimum	ADJ
easat-308	240	7	-1.609	-1.609	NOUN
easat-308	240	8	2.930	2.930	NUM
easat-308	240	9	8.860	8.860	NUM
easat-308	240	10	20.300	20.300	NUM
easat-308	240	11	0.6900	0.6900	NUM
easat-308	240	12	13.011	13.011	NUM
easat-308	240	13	std	std	NOUN
easat-308	240	14	.	.	PUNCT
easat-308	240	15	dev	dev	PROPN
easat-308	240	16	.	.	PUNCT
easat-308	241	1	1.049	1.049	NUM
easat-308	241	2	19.109	19.109	NUM
easat-308	241	3	18.076	18.076	NUM
easat-308	241	4	17.057	17.057	NUM
easat-308	241	5	12.678	12.678	NUM
easat-308	241	6	1.616	1.616	NUM
easat-308	241	7	skewness	skewness	NOUN
easat-308	241	8	-0.175	-0.175	PUNCT
easat-308	241	9	-0.0215	-0.0215	VERB
easat-308	242	1	-0.081	-0.081	NOUN
easat-308	242	2	0.121	0.121	NUM
easat-308	242	3	0.0475	0.0475	NUM
easat-308	242	4	0.179	0.179	NUM
easat-308	242	5	kurtosis	kurtosis	VERB
easat-308	242	6	2.657	2.657	NUM
easat-308	242	7	2.540	2.540	NUM
easat-308	242	8	2.520	2.520	NUM
easat-308	242	9	2.384	2.384	NUM
easat-308	242	10	2.583	2.583	NUM
easat-308	242	11	2.767	2.767	NUM
easat-308	242	12	jarque	jarque	NOUN
easat-308	242	13	-	-	PUNCT
easat-308	242	14	bera	bera	NOUN
easat-308	242	15	3.555	3.555	NUM
easat-308	242	16	2.655	2.655	NUM
easat-308	242	17	3.343	3.343	NUM
easat-308	242	18	4.797	4.797	NUM
easat-308	242	19	2.109	2.109	NUM
easat-308	242	20	2.739	2.739	NUM
easat-308	242	21	probability	probability	NOUN
easat-308	242	22	0.169	0.169	NUM
easat-308	242	23	0.265	0.265	NUM
easat-308	242	24	0.188	0.188	NUM
easat-308	242	25	0.090	0.090	NUM
easat-308	242	26	0.348	0.348	NUM
easat-308	242	27	0.254	0.254	NUM
easat-308	242	28	sum	sum	NOUN
easat-308	242	29	579.510	579.510	NUM
easat-308	242	30	13328.74	13328.74	NUM
easat-308	242	31	17454.50	17454.50	NUM
easat-308	242	32	15122.92	15122.92	NUM
easat-308	242	33	7966.210	7966.210	NUM
easat-308	242	34	5972.225	5972.225	NUM
easat-308	242	35	sum	sum	NOUN
easat-308	242	36	sq	sq	PROPN
easat-308	242	37	.	.	PROPN
easat-308	242	38	dev	dev	PROPN
easat-308	242	39	.	.	PUNCT
easat-308	243	1	388.299	388.299	NUM
easat-308	243	2	108813.0	108813.0	NUM
easat-308	243	3	101932.8	101932.8	NUM
easat-308	243	4	76227.80	76227.80	NUM
easat-308	243	5	44361.18	44361.18	NUM
easat-308	243	6	934.478	934.478	NUM
easat-308	243	7	5.2	5.2	NUM
easat-308	243	8	.	.	PUNCT
easat-308	244	1	selection	selection	NOUN
easat-308	244	2	of	of	ADP
easat-308	244	3	the	the	DET
easat-308	244	4	best	good	ADJ
easat-308	244	5	regression	regression	NOUN
easat-308	244	6	model	model	NOUN
easat-308	244	7	there	there	PRON
easat-308	244	8	are	be	VERB
easat-308	244	9	several	several	ADJ
easat-308	244	10	assessments	assessment	NOUN
easat-308	244	11	that	that	PRON
easat-308	244	12	can	can	AUX
easat-308	244	13	be	be	AUX
easat-308	244	14	carried	carry	VERB
easat-308	244	15	out	out	ADP
easat-308	244	16	to	to	PART
easat-308	244	17	determine	determine	VERB
easat-308	244	18	which	which	DET
easat-308	244	19	model	model	NOUN
easat-308	244	20	is	be	AUX
easat-308	244	21	most	most	ADV
easat-308	244	22	appropriate	appropriate	ADJ
easat-308	244	23	.	.	PUNCT
easat-308	245	1	these	these	PRON
easat-308	245	2	include	include	VERB
easat-308	245	3	the	the	DET
easat-308	245	4	chow	chow	PROPN
easat-308	245	5	test	test	NOUN
easat-308	245	6	,	,	PUNCT
easat-308	245	7	the	the	DET
easat-308	245	8	hausman	hausman	ADJ
easat-308	245	9	test	test	NOUN
easat-308	245	10	,	,	PUNCT
easat-308	245	11	and	and	CCONJ
easat-308	245	12	the	the	DET
easat-308	245	13	lag	lag	NOUN
easat-308	245	14	range	range	NOUN
easat-308	245	15	multiplier	multipli	ADJ
easat-308	245	16	test	test	NOUN
easat-308	245	17	.	.	PUNCT
easat-308	246	1	in	in	ADP
easat-308	246	2	this	this	DET
easat-308	246	3	study	study	NOUN
easat-308	246	4	,	,	PUNCT
easat-308	246	5	the	the	DET
easat-308	246	6	chow	chow	PROPN
easat-308	246	7	test	test	NOUN
easat-308	246	8	was	be	AUX
easat-308	246	9	first	first	ADV
easat-308	246	10	conducted	conduct	VERB
easat-308	246	11	to	to	PART
easat-308	246	12	determine	determine	VERB
easat-308	246	13	the	the	DET
easat-308	246	14	better	well	ADJ
easat-308	246	15	model	model	NOUN
easat-308	246	16	between	between	ADP
easat-308	246	17	the	the	DET
easat-308	246	18	common	common	ADJ
easat-308	246	19	effect	effect	NOUN
easat-308	246	20	model	model	NOUN
easat-308	246	21	(	(	PUNCT
easat-308	246	22	cem	cem	NOUN
easat-308	246	23	)	)	PUNCT
easat-308	246	24	and	and	CCONJ
easat-308	246	25	the	the	DET
easat-308	246	26	fixed	fixed	ADJ
easat-308	246	27	effect	effect	NOUN
easat-308	246	28	model	model	NOUN
easat-308	246	29	(	(	PUNCT
easat-308	246	30	fem	fem	PROPN
easat-308	246	31	)	)	PUNCT
easat-308	246	32	.	.	PUNCT
easat-308	247	1	the	the	DET
easat-308	247	2	results	result	NOUN
easat-308	247	3	of	of	ADP
easat-308	247	4	the	the	DET
easat-308	247	5	chow	chow	PROPN
easat-308	247	6	test	test	NOUN
easat-308	247	7	can	can	AUX
easat-308	247	8	be	be	AUX
easat-308	247	9	found	find	VERB
easat-308	247	10	in	in	ADP
easat-308	247	11	table	table	NOUN
easat-308	247	12	6	6	NUM
easat-308	247	13	.	.	PUNCT
easat-308	247	14	table	table	NOUN
easat-308	247	15	6	6	NUM
easat-308	247	16	.	.	PUNCT
easat-308	247	17	chow	chow	PROPN
easat-308	247	18	test	test	NOUN
easat-308	247	19	.	.	PUNCT
easat-308	248	1	effects	effect	NOUN
easat-308	248	2	test	test	PROPN
easat-308	248	3	statistics	statistics	PROPN
easat-308	248	4	d.f	d.f	PROPN
easat-308	248	5	.	.	PROPN
easat-308	248	6	sig	sig	PROPN
easat-308	248	7	.	.	PUNCT
easat-308	249	1	cross	cross	NOUN
easat-308	249	2	-	-	NOUN
easat-308	249	3	section	section	ADJ
easat-308	249	4	f	f	X
easat-308	249	5	14.014	14.014	NUM
easat-308	249	6	(	(	PUNCT
easat-308	249	7	45,145	45,145	NUM
easat-308	249	8	)	)	PUNCT
easat-308	249	9	0.000	0.000	NUM
easat-308	249	10	cross	cross	ADJ
easat-308	249	11	-	-	ADJ
easat-308	249	12	section	section	ADJ
easat-308	249	13	chi	chi	ADJ
easat-308	249	14	-	-	PUNCT
easat-308	249	15	square	square	ADJ
easat-308	249	16	328.679	328.679	NUM
easat-308	249	17	45	45	NUM
easat-308	249	18	0.000	0.000	NUM
easat-308	249	19	the	the	DET
easat-308	249	20	significance	significance	NOUN
easat-308	249	21	value	value	NOUN
easat-308	249	22	of	of	ADP
easat-308	249	23	the	the	DET
easat-308	249	24	chow	chow	PROPN
easat-308	249	25	test	test	NOUN
easat-308	249	26	is	be	AUX
easat-308	249	27	0.00	0.00	NUM
easat-308	249	28	,	,	PUNCT
easat-308	249	29	which	which	PRON
easat-308	249	30	is	be	AUX
easat-308	249	31	below	below	ADP
easat-308	249	32	the	the	DET
easat-308	249	33	marginal	marginal	ADJ
easat-308	249	34	significance	significance	NOUN
easat-308	249	35	value	value	NOUN
easat-308	249	36	of	of	ADP
easat-308	249	37	0.05	0.05	NUM
easat-308	249	38	.	.	PUNCT
easat-308	250	1	this	this	DET
easat-308	250	2	result	result	NOUN
easat-308	250	3	implies	imply	VERB
easat-308	250	4	that	that	SCONJ
easat-308	250	5	the	the	DET
easat-308	250	6	fem	fem	NOUN
easat-308	250	7	model	model	NOUN
easat-308	250	8	should	should	AUX
easat-308	250	9	be	be	AUX
easat-308	250	10	used	use	VERB
easat-308	250	11	in	in	ADP
easat-308	250	12	this	this	DET
easat-308	250	13	study	study	NOUN
easat-308	250	14	.	.	PUNCT
easat-308	251	1	following	follow	VERB
easat-308	251	2	the	the	DET
easat-308	251	3	chow	chow	PROPN
easat-308	251	4	test	test	NOUN
easat-308	251	5	,	,	PUNCT
easat-308	251	6	the	the	DET
easat-308	251	7	hausman	hausman	ADJ
easat-308	251	8	test	test	NOUN
easat-308	251	9	was	be	AUX
easat-308	251	10	conducted	conduct	VERB
easat-308	251	11	to	to	PART
easat-308	251	12	determine	determine	VERB
easat-308	251	13	whether	whether	SCONJ
easat-308	251	14	the	the	DET
easat-308	251	15	random	random	ADJ
easat-308	251	16	effect	effect	NOUN
easat-308	251	17	model	model	NOUN
easat-308	251	18	(	(	PUNCT
easat-308	251	19	rem	rem	NOUN
easat-308	251	20	)	)	PUNCT
easat-308	251	21	or	or	CCONJ
easat-308	251	22	the	the	DET
easat-308	251	23	fem	fem	NOUN
easat-308	251	24	was	be	AUX
easat-308	251	25	the	the	DET
easat-308	251	26	better	well	ADJ
easat-308	251	27	model	model	NOUN
easat-308	251	28	.	.	PUNCT
easat-308	252	1	the	the	DET
easat-308	252	2	result	result	NOUN
easat-308	252	3	of	of	ADP
easat-308	252	4	the	the	DET
easat-308	252	5	hausman	hausman	ADJ
easat-308	252	6	test	test	NOUN
easat-308	252	7	is	be	AUX
easat-308	252	8	shown	show	VERB
easat-308	252	9	in	in	ADP
easat-308	252	10	table	table	NOUN
easat-308	252	11	7	7	NUM
easat-308	252	12	.	.	PUNCT
easat-308	253	1	the	the	DET
easat-308	253	2	significance	significance	NOUN
easat-308	253	3	value	value	NOUN
easat-308	253	4	of	of	ADP
easat-308	253	5	the	the	DET
easat-308	253	6	hausman	hausman	ADJ
easat-308	253	7	test	test	NOUN
easat-308	253	8	is	be	AUX
easat-308	253	9	less	less	ADJ
easat-308	253	10	than	than	ADP
easat-308	253	11	0.05	0.05	NUM
easat-308	253	12	,	,	PUNCT
easat-308	253	13	indicating	indicate	VERB
easat-308	253	14	that	that	SCONJ
easat-308	253	15	the	the	DET
easat-308	253	16	fem	fem	NOUN
easat-308	253	17	is	be	AUX
easat-308	253	18	better	well	ADJ
easat-308	253	19	than	than	ADP
easat-308	253	20	the	the	DET
easat-308	253	21	rem	rem	NOUN
easat-308	253	22	.	.	PROPN
easat-308	253	23	since	since	SCONJ
easat-308	253	24	the	the	DET
easat-308	253	25	significance	significance	NOUN
easat-308	253	26	values	value	NOUN
easat-308	253	27	of	of	ADP
easat-308	253	28	the	the	DET
easat-308	253	29	chow	chow	PROPN
easat-308	253	30	test	test	NOUN
easat-308	253	31	and	and	CCONJ
easat-308	253	32	the	the	DET
easat-308	253	33	hausman	hausman	PROPN
easat-308	253	34	test	test	NOUN
easat-308	253	35	are	be	AUX
easat-308	253	36	less	less	ADJ
easat-308	253	37	than	than	ADP
easat-308	253	38	0.05	0.05	NUM
easat-308	253	39	,	,	PUNCT
easat-308	253	40	the	the	DET
easat-308	253	41	fem	fem	NOUN
easat-308	253	42	model	model	NOUN
easat-308	253	43	was	be	AUX
easat-308	253	44	used	use	VERB
easat-308	253	45	to	to	PART
easat-308	253	46	build	build	VERB
easat-308	253	47	the	the	DET
easat-308	253	48	panel	panel	NOUN
easat-308	253	49	data	datum	NOUN
easat-308	253	50	regression	regression	NOUN
easat-308	253	51	model	model	NOUN
easat-308	253	52	in	in	ADP
easat-308	253	53	this	this	DET
easat-308	253	54	study	study	NOUN
easat-308	253	55	.	.	PUNCT
easat-308	254	1	table	table	NOUN
easat-308	254	2	7	7	NUM
easat-308	254	3	.	.	PUNCT
easat-308	254	4	hausman	hausman	PROPN
easat-308	254	5	test	test	NOUN
easat-308	254	6	.	.	PUNCT
easat-308	255	1	test	test	NOUN
easat-308	255	2	summary	summary	PROPN
easat-308	255	3	chi	chi	PROPN
easat-308	255	4	-	-	PUNCT
easat-308	255	5	sq	sq	PROPN
easat-308	255	6	.	.	PROPN
easat-308	255	7	statistic	statistic	ADJ
easat-308	255	8	chi	chi	PROPN
easat-308	255	9	-	-	PUNCT
easat-308	255	10	sq	sq	PROPN
easat-308	255	11	.	.	PUNCT
easat-308	255	12	d.f	d.f	PROPN
easat-308	255	13	.	.	PROPN
easat-308	255	14	sig	sig	PROPN
easat-308	255	15	.	.	PUNCT
easat-308	256	1	cross	cross	ADJ
easat-308	256	2	-	-	ADJ
easat-308	256	3	section	section	ADJ
easat-308	256	4	random	random	ADJ
easat-308	256	5	37.313	37.313	NUM
easat-308	256	6	5	5	NUM
easat-308	256	7	0.000	0.000	NUM
easat-308	256	8	5.3	5.3	NUM
easat-308	256	9	.	.	PUNCT
easat-308	257	1	preliminary	preliminary	ADJ
easat-308	257	2	analyses	analysis	NOUN
easat-308	257	3	the	the	DET
easat-308	257	4	jarque	jarque	NOUN
easat-308	257	5	-	-	PUNCT
easat-308	257	6	bera	bera	NOUN
easat-308	257	7	test	test	NOUN
easat-308	257	8	was	be	AUX
easat-308	257	9	used	use	VERB
easat-308	257	10	to	to	PART
easat-308	257	11	assess	assess	VERB
easat-308	257	12	the	the	DET
easat-308	257	13	extent	extent	NOUN
easat-308	257	14	to	to	PART
easat-308	257	15	which	which	PRON
easat-308	257	16	the	the	DET
easat-308	257	17	data	datum	NOUN
easat-308	257	18	were	be	AUX
easat-308	257	19	normally	normally	ADV
easat-308	257	20	distributed	distribute	VERB
easat-308	257	21	and	and	CCONJ
easat-308	257	22	to	to	PART
easat-308	257	23	check	check	VERB
easat-308	257	24	the	the	DET
easat-308	257	25	reliability	reliability	NOUN
easat-308	257	26	of	of	ADP
easat-308	257	27	the	the	DET
easat-308	257	28	results	result	NOUN
easat-308	257	29	.	.	PUNCT
easat-308	258	1	as	as	SCONJ
easat-308	258	2	shown	show	VERB
easat-308	258	3	in	in	ADP
easat-308	258	4	figure	figure	NOUN
easat-308	258	5	2	2	NUM
easat-308	258	6	,	,	PUNCT
easat-308	258	7	the	the	DET
easat-308	258	8	shape	shape	NOUN
easat-308	258	9	of	of	ADP
easat-308	258	10	the	the	DET
easat-308	258	11	residual	residual	ADJ
easat-308	258	12	distribution	distribution	NOUN
easat-308	258	13	is	be	AUX
easat-308	258	14	leptokurtic	leptokurtic	ADJ
easat-308	258	15	,	,	PUNCT
easat-308	258	16	and	and	CCONJ
easat-308	258	17	the	the	DET
easat-308	258	18	probability	probability	NOUN
easat-308	258	19	value	value	NOUN
easat-308	258	20	of	of	ADP
easat-308	258	21	0.23	0.23	NUM
easat-308	258	22	is	be	AUX
easat-308	258	23	higher	high	ADJ
easat-308	258	24	than	than	ADP
easat-308	258	25	the	the	DET
easat-308	258	26	p	p	NOUN
easat-308	258	27	-	-	PUNCT
easat-308	258	28	value	value	NOUN
easat-308	258	29	of	of	ADP
easat-308	258	30	0.05	0.05	NUM
easat-308	258	31	.	.	PUNCT
easat-308	259	1	the	the	DET
easat-308	259	2	results	result	NOUN
easat-308	259	3	,	,	PUNCT
easat-308	259	4	therefore	therefore	ADV
easat-308	259	5	,	,	PUNCT
easat-308	259	6	indicate	indicate	VERB
easat-308	259	7	that	that	SCONJ
easat-308	259	8	the	the	DET
easat-308	259	9	sample	sample	NOUN
easat-308	259	10	can	can	AUX
easat-308	259	11	be	be	AUX
easat-308	259	12	defined	define	VERB
easat-308	259	13	as	as	ADP
easat-308	259	14	normal	normal	ADJ
easat-308	259	15	with	with	ADP
easat-308	259	16	a	a	DET
easat-308	259	17	high	high	ADJ
easat-308	259	18	probability	probability	NOUN
easat-308	259	19	.	.	PUNCT
easat-308	260	1	10	10	NUM
easat-308	260	2	edelweiss	edelweiss	PROPN
easat-308	260	3	applied	apply	VERB
easat-308	260	4	science	science	NOUN
easat-308	260	5	and	and	CCONJ
easat-308	260	6	technology	technology	NOUN
easat-308	260	7	issn	issn	PROPN
easat-308	260	8	:	:	PUNCT
easat-308	260	9	2576	2576	NUM
easat-308	260	10	-	-	SYM
easat-308	260	11	8484	8484	NUM
easat-308	260	12	vol	vol	NOUN
easat-308	260	13	.	.	PROPN
easat-308	261	1	7	7	NUM
easat-308	261	2	,	,	PUNCT
easat-308	261	3	no	no	INTJ
easat-308	261	4	.	.	NOUN
easat-308	261	5	1	1	NUM
easat-308	261	6	:	:	SYM
easat-308	261	7	1	1	NUM
easat-308	261	8	-	-	SYM
easat-308	261	9	18	18	NUM
easat-308	261	10	,	,	PUNCT
easat-308	261	11	2023	2023	NUM
easat-308	261	12	doi	doi	NOUN
easat-308	261	13	:	:	PUNCT
easat-308	261	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	261	15	©	©	PROPN
easat-308	261	16	2023	2023	NUM
easat-308	261	17	by	by	ADP
easat-308	261	18	the	the	DET
easat-308	261	19	authors	author	NOUN
easat-308	261	20	;	;	PUNCT
easat-308	261	21	licensee	licensee	PROPN
easat-308	261	22	learning	learn	VERB
easat-308	261	23	gate	gate	NOUN
easat-308	261	24	figure	figure	NOUN
easat-308	261	25	2	2	NUM
easat-308	261	26	.	.	PUNCT
easat-308	261	27	data	datum	NOUN
easat-308	261	28	normality	normality	NOUN
easat-308	261	29	for	for	ADP
easat-308	261	30	the	the	DET
easat-308	261	31	fixed	fix	VERB
easat-308	261	32	effect	effect	NOUN
easat-308	261	33	model	model	NOUN
easat-308	261	34	.	.	PUNCT
easat-308	262	1	table	table	NOUN
easat-308	262	2	8	8	NUM
easat-308	262	3	shows	show	VERB
easat-308	262	4	the	the	DET
easat-308	262	5	results	result	NOUN
easat-308	262	6	of	of	ADP
easat-308	262	7	multi	multi	ADJ
easat-308	262	8	co	co	X
easat-308	262	9	linearity	linearity	PROPN
easat-308	262	10	based	base	VERB
easat-308	262	11	on	on	ADP
easat-308	262	12	a	a	DET
easat-308	262	13	pair	pair	NOUN
easat-308	262	14	wise	wise	ADJ
easat-308	262	15	correlation	correlation	NOUN
easat-308	262	16	matrix	matrix	NOUN
easat-308	262	17	for	for	ADP
easat-308	262	18	the	the	DET
easat-308	262	19	variables	variable	NOUN
easat-308	262	20	used	use	VERB
easat-308	262	21	in	in	ADP
easat-308	262	22	this	this	DET
easat-308	262	23	study	study	NOUN
easat-308	262	24	.	.	PUNCT
easat-308	263	1	as	as	SCONJ
easat-308	263	2	indicated	indicate	VERB
easat-308	263	3	in	in	ADP
easat-308	263	4	various	various	ADJ
easat-308	263	5	older	old	ADJ
easat-308	263	6	literature	literature	NOUN
easat-308	263	7	(	(	PUNCT
easat-308	263	8	such	such	ADJ
easat-308	263	9	as	as	ADP
easat-308	263	10	fauzan	fauzan	NOUN
easat-308	263	11	and	and	CCONJ
easat-308	263	12	matoati	matoati	PROPN
easat-308	263	13	[	[	X
easat-308	263	14	52	52	NUM
easat-308	263	15	]	]	NUM
easat-308	263	16	)	)	PUNCT
easat-308	263	17	,	,	PUNCT
easat-308	263	18	the	the	DET
easat-308	263	19	cut	cut	VERB
easat-308	263	20	-	-	PUNCT
easat-308	263	21	off	off	ADP
easat-308	263	22	value	value	NOUN
easat-308	263	23	for	for	ADP
easat-308	263	24	the	the	DET
easat-308	263	25	correlation	correlation	NOUN
easat-308	263	26	value	value	NOUN
easat-308	263	27	is	be	AUX
easat-308	263	28	0.85	0.85	NUM
easat-308	263	29	,	,	PUNCT
easat-308	263	30	and	and	CCONJ
easat-308	263	31	a	a	DET
easat-308	263	32	multi	multi	ADJ
easat-308	263	33	co	co	ADJ
easat-308	263	34	linearity	linearity	PROPN
easat-308	263	35	problem	problem	NOUN
easat-308	263	36	can	can	AUX
easat-308	263	37	be	be	AUX
easat-308	263	38	detected	detect	VERB
easat-308	263	39	if	if	SCONJ
easat-308	263	40	the	the	DET
easat-308	263	41	correlation	correlation	NOUN
easat-308	263	42	value	value	NOUN
easat-308	263	43	is	be	AUX
easat-308	263	44	higher	high	ADJ
easat-308	263	45	than	than	ADP
easat-308	263	46	0.85	0.85	NUM
easat-308	263	47	.	.	PUNCT
easat-308	264	1	however	however	ADV
easat-308	264	2	,	,	PUNCT
easat-308	264	3	as	as	SCONJ
easat-308	264	4	shown	show	VERB
easat-308	264	5	in	in	ADP
easat-308	264	6	the	the	DET
easat-308	264	7	table	table	NOUN
easat-308	264	8	below	below	ADV
easat-308	264	9	,	,	PUNCT
easat-308	264	10	all	all	DET
easat-308	264	11	correlation	correlation	NOUN
easat-308	264	12	values	value	NOUN
easat-308	264	13	between	between	ADP
easat-308	264	14	one	one	NUM
easat-308	264	15	variable	variable	NOUN
easat-308	264	16	and	and	CCONJ
easat-308	264	17	other	other	ADJ
easat-308	264	18	variables	variable	NOUN
easat-308	264	19	are	be	AUX
easat-308	264	20	below	below	ADP
easat-308	264	21	0.85	0.85	NUM
easat-308	264	22	,	,	PUNCT
easat-308	264	23	so	so	CCONJ
easat-308	264	24	there	there	PRON
easat-308	264	25	were	be	VERB
easat-308	264	26	no	no	DET
easat-308	264	27	multi	multi	ADJ
easat-308	264	28	co	co	ADJ
easat-308	264	29	linearity	linearity	PROPN
easat-308	264	30	problems	problem	NOUN
easat-308	264	31	with	with	ADP
easat-308	264	32	the	the	DET
easat-308	264	33	data	datum	NOUN
easat-308	264	34	in	in	ADP
easat-308	264	35	this	this	DET
easat-308	264	36	study	study	NOUN
easat-308	264	37	.	.	PUNCT
easat-308	265	1	table	table	NOUN
easat-308	265	2	8	8	NUM
easat-308	265	3	.	.	PUNCT
easat-308	266	1	multicollinearity	multicollinearity	NOUN
easat-308	266	2	of	of	ADP
easat-308	266	3	the	the	DET
easat-308	266	4	variables	variable	NOUN
easat-308	266	5	.	.	PUNCT
easat-308	267	1	env	env	NOUN
easat-308	267	2	soc	soc	NOUN
easat-308	267	3	gov	gov	PROPN
easat-308	267	4	debt	debt	NOUN
easat-308	267	5	size	size	NOUN
easat-308	267	6	env	env	NOUN
easat-308	267	7	1.000	1.000	NUM
easat-308	267	8	soc	soc	NOUN
easat-308	267	9	0.400	0.400	NUM
easat-308	267	10	1.000	1.000	NUM
easat-308	267	11	gov	gov	NOUN
easat-308	267	12	0.059	0.059	NUM
easat-308	267	13	0.255	0.255	NUM
easat-308	267	14	1.000	1.000	NUM
easat-308	267	15	-0.291	-0.291	NUM
easat-308	267	16	0.232	0.232	NUM
easat-308	267	17	debt	debt	NOUN
easat-308	267	18	0.097	0.097	NUM
easat-308	267	19	-0.349	-0.349	PUNCT
easat-308	267	20	-0.291	-0.291	PROPN
easat-308	267	21	1.000	1.000	NUM
easat-308	267	22	0	0	NUM
easat-308	267	23	size	size	NOUN
easat-308	267	24	-0.125	-0.125	PROPN
easat-308	267	25	0.069	0.069	NUM
easat-308	267	26	0.232	0.232	NUM
easat-308	267	27	-0.156	-0.156	NUM
easat-308	267	28	1.000	1.000	NUM
easat-308	267	29	the	the	DET
easat-308	267	30	possibility	possibility	NOUN
easat-308	267	31	of	of	ADP
easat-308	267	32	heteroskedasticity	heteroskedasticity	NOUN
easat-308	267	33	was	be	AUX
easat-308	267	34	tested	test	VERB
easat-308	267	35	in	in	ADP
easat-308	267	36	this	this	DET
easat-308	267	37	study	study	NOUN
easat-308	267	38	using	use	VERB
easat-308	267	39	the	the	DET
easat-308	267	40	glejser	glejser	NOUN
easat-308	267	41	test	test	NOUN
easat-308	267	42	.	.	PUNCT
easat-308	268	1	this	this	DET
easat-308	268	2	test	test	NOUN
easat-308	268	3	checks	check	VERB
easat-308	268	4	the	the	DET
easat-308	268	5	hypothesis	hypothesis	NOUN
easat-308	268	6	that	that	DET
easat-308	268	7	variance	variance	NOUN
easat-308	268	8	is	be	AUX
easat-308	268	9	constant	constant	ADJ
easat-308	268	10	.	.	PUNCT
easat-308	269	1	when	when	SCONJ
easat-308	269	2	heteroscedasticity	heteroscedasticity	NOUN
easat-308	269	3	occurs	occur	VERB
easat-308	269	4	in	in	ADP
easat-308	269	5	regression	regression	NOUN
easat-308	269	6	model	model	NOUN
easat-308	269	7	,	,	PUNCT
easat-308	269	8	it	it	PRON
easat-308	269	9	becomes	become	VERB
easat-308	269	10	difficult	difficult	ADJ
easat-308	269	11	to	to	PART
easat-308	269	12	rely	rely	VERB
easat-308	269	13	on	on	ADP
easat-308	269	14	the	the	DET
easat-308	269	15	results	result	NOUN
easat-308	269	16	.	.	PUNCT
easat-308	270	1	in	in	ADP
easat-308	270	2	particular	particular	ADJ
easat-308	270	3	,	,	PUNCT
easat-308	270	4	heteroscedasticity	heteroscedasticity	NOUN
easat-308	270	5	increases	increase	VERB
easat-308	270	6	the	the	DET
easat-308	270	7	variance	variance	NOUN
easat-308	270	8	of	of	ADP
easat-308	270	9	the	the	DET
easat-308	270	10	estimated	estimate	VERB
easat-308	270	11	regression	regression	NOUN
easat-308	270	12	coefficients	coefficient	NOUN
easat-308	270	13	but	but	CCONJ
easat-308	270	14	the	the	DET
easat-308	270	15	regression	regression	NOUN
easat-308	270	16	model	model	NOUN
easat-308	270	17	does	do	AUX
easat-308	270	18	not	not	PART
easat-308	270	19	account	account	VERB
easat-308	270	20	for	for	ADP
easat-308	270	21	it	it	PRON
easat-308	270	22	.	.	PUNCT
easat-308	271	1	from	from	ADP
easat-308	271	2	the	the	DET
easat-308	271	3	test	test	NOUN
easat-308	271	4	results	result	NOUN
easat-308	271	5	presented	present	VERB
easat-308	271	6	in	in	ADP
easat-308	271	7	table	table	NOUN
easat-308	271	8	9	9	NUM
easat-308	271	9	,	,	PUNCT
easat-308	271	10	it	it	PRON
easat-308	271	11	is	be	AUX
easat-308	271	12	clear	clear	ADJ
easat-308	271	13	that	that	SCONJ
easat-308	271	14	heteroscedasticity	heteroscedasticity	NOUN
easat-308	271	15	is	be	AUX
easat-308	271	16	not	not	PART
easat-308	271	17	a	a	DET
easat-308	271	18	problem	problem	NOUN
easat-308	271	19	in	in	ADP
easat-308	271	20	the	the	DET
easat-308	271	21	model	model	NOUN
easat-308	271	22	,	,	PUNCT
easat-308	271	23	as	as	SCONJ
easat-308	271	24	the	the	DET
easat-308	271	25	probability	probability	NOUN
easat-308	271	26	for	for	ADP
easat-308	271	27	all	all	DET
easat-308	271	28	variables	variable	NOUN
easat-308	271	29	is	be	AUX
easat-308	271	30	above	above	ADP
easat-308	271	31	the	the	DET
easat-308	271	32	5	5	NUM
easat-308	271	33	percent	percent	NOUN
easat-308	271	34	significance	significance	NOUN
easat-308	271	35	value	value	NOUN
easat-308	271	36	.	.	PUNCT
easat-308	272	1	thus	thus	ADV
easat-308	272	2	,	,	PUNCT
easat-308	272	3	with	with	ADP
easat-308	272	4	a	a	DET
easat-308	272	5	robust	robust	ADJ
easat-308	272	6	regression	regression	NOUN
easat-308	272	7	model	model	NOUN
easat-308	272	8	,	,	PUNCT
easat-308	272	9	the	the	DET
easat-308	272	10	results	result	NOUN
easat-308	272	11	documented	document	VERB
easat-308	272	12	in	in	ADP
easat-308	272	13	this	this	DET
easat-308	272	14	study	study	NOUN
easat-308	272	15	will	will	AUX
easat-308	272	16	be	be	AUX
easat-308	272	17	more	more	ADV
easat-308	272	18	reliable	reliable	ADJ
easat-308	272	19	.	.	PUNCT
easat-308	273	1	table	table	NOUN
easat-308	273	2	9	9	NUM
easat-308	273	3	.	.	PUNCT
easat-308	274	1	heteroskedasticity	heteroskedasticity	NOUN
easat-308	274	2	.	.	PUNCT
easat-308	275	1	variable	variable	ADJ
easat-308	275	2	coefficient	coefficient	NOUN
easat-308	275	3	std	std	PROPN
easat-308	275	4	.	.	NOUN
easat-308	275	5	error	error	NOUN
easat-308	275	6	t	t	NOUN
easat-308	275	7	-	-	PUNCT
easat-308	275	8	statistic	statistic	NOUN
easat-308	275	9	prob	prob	NOUN
easat-308	275	10	.	.	PUNCT
easat-308	276	1	c	c	NOUN
easat-308	276	2	8.992	8.992	NUM
easat-308	276	3	3.762	3.762	NUM
easat-308	276	4	2.390	2.390	NUM
easat-308	276	5	0.017	0.017	NUM
easat-308	276	6	env	env	NOUN
easat-308	276	7	0.007	0.007	NUM
easat-308	276	8	0.0171	0.0171	NUM
easat-308	276	9	0.411	0.411	NUM
easat-308	276	10	0.682	0.682	NUM
easat-308	276	11	soc	soc	NOUN
easat-308	276	12	-0.020	-0.020	PUNCT
easat-308	276	13	0.021	0.021	NUM
easat-308	276	14	-0.968	-0.968	NUM
easat-308	276	15	0.334	0.334	NUM
easat-308	276	16	gov	gov	PROPN
easat-308	276	17	-0.010	-0.010	PROPN
easat-308	276	18	0.018	0.018	NUM
easat-308	276	19	-0.538	-0.538	NUM
easat-308	276	20	0.591	0.591	NUM
easat-308	276	21	debt	debt	NOUN
easat-308	276	22	0.0163	0.0163	NUM
easat-308	276	23	0.026	0.026	NUM
easat-308	276	24	0.636	0.636	NUM
easat-308	276	25	0.525	0.525	NUM
easat-308	276	26	size	size	NOUN
easat-308	276	27	-0.149	-0.149	NUM
easat-308	276	28	0.202	0.202	NUM
easat-308	276	29	-0.736	-0.736	NUM
easat-308	276	30	0.462	0.462	NUM
easat-308	276	31	11	11	NUM
easat-308	276	32	edelweiss	edelweiss	PROPN
easat-308	276	33	applied	apply	VERB
easat-308	276	34	science	science	NOUN
easat-308	276	35	and	and	CCONJ
easat-308	276	36	technology	technology	NOUN
easat-308	276	37	issn	issn	PROPN
easat-308	276	38	:	:	PUNCT
easat-308	276	39	2576	2576	NUM
easat-308	276	40	-	-	SYM
easat-308	276	41	8484	8484	NUM
easat-308	276	42	vol	vol	NOUN
easat-308	276	43	.	.	PROPN
easat-308	277	1	7	7	NUM
easat-308	277	2	,	,	PUNCT
easat-308	277	3	no	no	INTJ
easat-308	277	4	.	.	NOUN
easat-308	277	5	1	1	NUM
easat-308	277	6	:	:	SYM
easat-308	277	7	1	1	NUM
easat-308	277	8	-	-	SYM
easat-308	277	9	18	18	NUM
easat-308	277	10	,	,	PUNCT
easat-308	277	11	2023	2023	NUM
easat-308	277	12	doi	doi	NOUN
easat-308	277	13	:	:	PUNCT
easat-308	277	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	277	15	©	©	PROPN
easat-308	277	16	2023	2023	NUM
easat-308	277	17	by	by	ADP
easat-308	277	18	the	the	DET
easat-308	277	19	authors	author	NOUN
easat-308	277	20	;	;	PUNCT
easat-308	277	21	licensee	licensee	PROPN
easat-308	277	22	learning	learning	NOUN
easat-308	277	23	gate	gate	VERB
easat-308	277	24	the	the	DET
easat-308	277	25	durbin	durbin	PROPN
easat-308	277	26	watson	watson	PROPN
easat-308	277	27	(	(	PUNCT
easat-308	277	28	dw	dw	PROPN
easat-308	277	29	)	)	PUNCT
easat-308	277	30	test	test	NOUN
easat-308	277	31	was	be	AUX
easat-308	277	32	used	use	VERB
easat-308	277	33	in	in	ADP
easat-308	277	34	this	this	DET
easat-308	277	35	study	study	NOUN
easat-308	277	36	to	to	PART
easat-308	277	37	look	look	VERB
easat-308	277	38	for	for	ADP
easat-308	277	39	evidence	evidence	NOUN
easat-308	277	40	of	of	ADP
easat-308	277	41	serial	serial	ADJ
easat-308	277	42	correlation	correlation	NOUN
easat-308	277	43	.this	.this	PRON
easat-308	277	44	study	study	NOUN
easat-308	277	45	followed	follow	VERB
easat-308	277	46	the	the	DET
easat-308	277	47	rule	rule	NOUN
easat-308	277	48	of	of	ADP
easat-308	277	49	thumb	thumb	NOUN
easat-308	277	50	of	of	ADP
easat-308	277	51	kutty	kutty	PROPN
easat-308	277	52	,	,	PUNCT
easat-308	277	53	et	et	PROPN
easat-308	277	54	al	al	PROPN
easat-308	277	55	.	.	PUNCT
easat-308	278	1	[	[	X
easat-308	278	2	53	53	NUM
easat-308	278	3	]	]	PUNCT
easat-308	278	4	that	that	PRON
easat-308	278	5	stated	state	VERB
easat-308	278	6	any	any	DET
easat-308	278	7	statistical	statistical	ADJ
easat-308	278	8	value	value	NOUN
easat-308	278	9	between	between	ADP
easat-308	278	10	1	1	NUM
easat-308	278	11	.5	.5	NUM
easat-308	278	12	and	and	CCONJ
easat-308	278	13	2.5	2.5	NUM
easat-308	278	14	indicates	indicate	VERB
easat-308	278	15	a	a	DET
easat-308	278	16	lack	lack	NOUN
easat-308	278	17	of	of	ADP
easat-308	278	18	co	co	NOUN
easat-308	278	19	linearity	linearity	NOUN
easat-308	278	20	with	with	ADP
easat-308	278	21	the	the	DET
easat-308	278	22	residuals	residual	NOUN
easat-308	278	23	.	.	PUNCT
easat-308	279	1	from	from	ADP
easat-308	279	2	the	the	DET
easat-308	279	3	results	result	NOUN
easat-308	279	4	shown	show	VERB
easat-308	279	5	in	in	ADP
easat-308	279	6	table	table	NOUN
easat-308	279	7	10	10	NUM
easat-308	279	8	,	,	PUNCT
easat-308	279	9	it	it	PRON
easat-308	279	10	can	can	AUX
easat-308	279	11	be	be	AUX
easat-308	279	12	concluded	conclude	VERB
easat-308	279	13	that	that	SCONJ
easat-308	279	14	there	there	PRON
easat-308	279	15	was	be	VERB
easat-308	279	16	no	no	DET
easat-308	279	17	auto	auto	NOUN
easat-308	279	18	correlation	correlation	NOUN
easat-308	279	19	problem	problem	NOUN
easat-308	279	20	in	in	ADP
easat-308	279	21	the	the	DET
easat-308	279	22	study	study	NOUN
easat-308	279	23	because	because	SCONJ
easat-308	279	24	the	the	DET
easat-308	279	25	durbin	durbin	ADJ
easat-308	279	26	-	-	PUNCT
easat-308	279	27	watson	watson	NOUN
easat-308	279	28	statistic	statistic	NOUN
easat-308	279	29	of	of	ADP
easat-308	279	30	1.57	1.57	NUM
easat-308	279	31	is	be	AUX
easat-308	279	32	within	within	ADP
easat-308	279	33	the	the	DET
easat-308	279	34	acceptable	acceptable	ADJ
easat-308	279	35	range	range	NOUN
easat-308	279	36	.	.	PUNCT
easat-308	280	1	table	table	NOUN
easat-308	280	2	10	10	NUM
easat-308	280	3	.	.	PUNCT
easat-308	281	1	regression	regression	NOUN
easat-308	281	2	output	output	NOUN
easat-308	281	3	with	with	ADP
easat-308	281	4	durbin	durbin	ADJ
easat-308	281	5	-	-	PUNCT
easat-308	281	6	watson	watson	PROPN
easat-308	281	7	statistics	statistic	NOUN
easat-308	281	8	.	.	PUNCT
easat-308	282	1	root	root	NOUN
easat-308	282	2	mean	mean	ADJ
easat-308	282	3	-	-	PUNCT
easat-308	282	4	square	square	ADJ
easat-308	282	5	deviation	deviation	NOUN
easat-308	282	6	error	error	NOUN
easat-308	282	7	(	(	PUNCT
easat-308	282	8	mse	mse	NOUN
easat-308	282	9	)	)	PUNCT
easat-308	282	10	3.088	3.088	NUM
easat-308	282	11	r	r	NOUN
easat-308	282	12	-	-	PUNCT
easat-308	282	13	squared	square	VERB
easat-308	282	14	0.896	0.896	NUM
easat-308	282	15	mean	mean	NOUN
easat-308	282	16	dependent	dependent	ADJ
easat-308	282	17	var	var	NOUN
easat-308	282	18	7.529	7.529	NUM
easat-308	282	19	adjusted	adjust	VERB
easat-308	282	20	r	r	NOUN
easat-308	282	21	-	-	PUNCT
easat-308	282	22	squared	square	VERB
easat-308	282	23	0.861	0.861	NUM
easat-308	282	24	standard	standard	ADJ
easat-308	282	25	deviation	deviation	NOUN
easat-308	282	26	dependent	dependent	ADJ
easat-308	282	27	var	var	NOUN
easat-308	282	28	9.616	9.616	NUM
easat-308	282	29	s.e	s.e	PROPN
easat-308	282	30	.	.	PROPN
easat-308	282	31	of	of	ADP
easat-308	282	32	regression	regression	NOUN
easat-308	282	33	3.589	3.589	NUM
easat-308	282	34	akaike	akaike	ADJ
easat-308	282	35	info	info	NOUN
easat-308	282	36	criterion	criterion	NOUN
easat-308	282	37	5.613	5.613	NUM
easat-308	282	38	sum	sum	NOUN
easat-308	282	39	squared	square	VERB
easat-308	282	40	resid	resid	NOUN
easat-308	282	41	1868.572	1868.572	NUM
easat-308	282	42	schwarz	schwarz	NOUN
easat-308	282	43	criterion	criterion	NOUN
easat-308	282	44	6.466	6.466	NUM
easat-308	282	45	log	log	NOUN
easat-308	282	46	likelihood	likelihood	NOUN
easat-308	282	47	-499.084	-499.084	NOUN
easat-308	282	48	hannan	hannan	PROPN
easat-308	282	49	-	-	PUNCT
easat-308	282	50	quinncriter	quinncriter	NOUN
easat-308	282	51	.	.	PUNCT
easat-308	283	1	5.958	5.958	NUM
easat-308	283	2	f	f	X
easat-308	283	3	-	-	PUNCT
easat-308	283	4	statistic	statistic	ADJ
easat-308	283	5	25.0846	25.0846	NUM
easat-308	283	6	durbin	durbin	ADJ
easat-308	283	7	-	-	PUNCT
easat-308	283	8	watson	watson	NOUN
easat-308	283	9	stat	stat	PROPN
easat-308	283	10	1.566	1.566	NUM
easat-308	283	11	prob(f	prob(f	NOUN
easat-308	283	12	-	-	PUNCT
easat-308	283	13	statistic	statistic	NOUN
easat-308	283	14	)	)	PUNCT
easat-308	283	15	0.000	0.000	NUM
easat-308	283	16	5.4	5.4	NUM
easat-308	283	17	.	.	PUNCT
easat-308	283	18	pearson	pearson	PROPN
easat-308	283	19	correlation	correlation	NOUN
easat-308	283	20	results	result	VERB
easat-308	283	21	the	the	DET
easat-308	283	22	correlation	correlation	NOUN
easat-308	283	23	results	result	NOUN
easat-308	283	24	are	be	AUX
easat-308	283	25	presented	present	VERB
easat-308	283	26	in	in	ADP
easat-308	283	27	table	table	NOUN
easat-308	283	28	11	11	NUM
easat-308	283	29	,	,	PUNCT
easat-308	283	30	with	with	ADP
easat-308	283	31	an	an	DET
easat-308	283	32	emphasis	emphasis	NOUN
easat-308	283	33	on	on	ADP
easat-308	283	34	examining	examine	VERB
easat-308	283	35	the	the	DET
easat-308	283	36	relationships	relationship	NOUN
easat-308	283	37	between	between	ADP
easat-308	283	38	the	the	DET
easat-308	283	39	study	study	NOUN
easat-308	283	40	variables	variable	NOUN
easat-308	283	41	(	(	PUNCT
easat-308	283	42	dependent	dependent	ADJ
easat-308	283	43	and	and	CCONJ
easat-308	283	44	independent	independent	ADJ
easat-308	283	45	variables	variable	NOUN
easat-308	283	46	)	)	PUNCT
easat-308	283	47	and	and	CCONJ
easat-308	283	48	between	between	ADP
easat-308	283	49	the	the	DET
easat-308	283	50	independent	independent	ADJ
easat-308	283	51	variables	variable	NOUN
easat-308	283	52	.	.	PUNCT
easat-308	284	1	a	a	DET
easat-308	284	2	detailed	detailed	ADJ
easat-308	284	3	review	review	NOUN
easat-308	284	4	of	of	ADP
easat-308	284	5	table	table	NOUN
easat-308	284	6	11	11	NUM
easat-308	284	7	shows	show	VERB
easat-308	284	8	that	that	SCONJ
easat-308	284	9	the	the	DET
easat-308	284	10	correlation	correlation	NOUN
easat-308	284	11	between	between	ADP
easat-308	284	12	two	two	NUM
easat-308	284	13	pillars	pillar	NOUN
easat-308	284	14	of	of	ADP
easat-308	284	15	esg	esg	PROPN
easat-308	284	16	(	(	PUNCT
easat-308	284	17	env	env	NOUN
easat-308	284	18	and	and	CCONJ
easat-308	284	19	soc	soc	NOUN
easat-308	284	20	)	)	PUNCT
easat-308	284	21	and	and	CCONJ
easat-308	284	22	roa	roa	PROPN
easat-308	284	23	is	be	AUX
easat-308	284	24	little	little	ADJ
easat-308	284	25	,	,	PUNCT
easat-308	284	26	albeit	albeit	SCONJ
easat-308	284	27	significant	significant	ADJ
easat-308	284	28	and	and	CCONJ
easat-308	284	29	positive	positive	ADJ
easat-308	284	30	(	(	PUNCT
easat-308	284	31	r	r	NOUN
easat-308	284	32	=	=	SYM
easat-308	284	33	0.215	0.215	NUM
easat-308	284	34	,	,	PUNCT
easat-308	284	35	p	p	NOUN
easat-308	284	36	-	-	PUNCT
easat-308	284	37	value	value	NOUN
easat-308	284	38	=	=	NOUN
easat-308	284	39	0.0025	0.0025	NUM
easat-308	284	40	,	,	PUNCT
easat-308	284	41	and	and	CCONJ
easat-308	284	42	r	r	NOUN
easat-308	284	43	=	=	SYM
easat-308	284	44	0.201	0.201	NUM
easat-308	284	45	,	,	PUNCT
easat-308	284	46	pvalue	pvalue	NOUN
easat-308	284	47	=	=	NOUN
easat-308	284	48	0.005	0.005	NUM
easat-308	284	49	,	,	PUNCT
easat-308	284	50	respectively	respectively	ADV
easat-308	284	51	)	)	PUNCT
easat-308	284	52	.	.	PUNCT
easat-308	285	1	on	on	ADP
easat-308	285	2	the	the	DET
easat-308	285	3	other	other	ADJ
easat-308	285	4	hand	hand	NOUN
easat-308	285	5	,	,	PUNCT
easat-308	285	6	gov	gov	PROPN
easat-308	285	7	has	have	VERB
easat-308	285	8	an	an	DET
easat-308	285	9	insignificantly	insignificantly	ADV
easat-308	285	10	negative	negative	ADJ
easat-308	285	11	correlation	correlation	NOUN
easat-308	285	12	with	with	ADP
easat-308	285	13	roa	roa	PROPN
easat-308	285	14	(	(	PUNCT
easat-308	285	15	r	r	NOUN
easat-308	285	16	=	=	PUNCT
easat-308	285	17	-0.075	-0.075	ADJ
easat-308	285	18	,	,	PUNCT
easat-308	285	19	p	p	NOUN
easat-308	285	20	-	-	PUNCT
easat-308	285	21	value	value	NOUN
easat-308	285	22	=	=	NOUN
easat-308	285	23	0.30	0.30	NUM
easat-308	285	24	,	,	PUNCT
easat-308	285	25	>	>	X
easat-308	285	26	0.05	0.05	NUM
easat-308	285	27	)	)	PUNCT
easat-308	285	28	.	.	PUNCT
easat-308	286	1	these	these	DET
easat-308	286	2	findings	finding	NOUN
easat-308	286	3	are	be	AUX
easat-308	286	4	consistent	consistent	ADJ
easat-308	286	5	with	with	ADP
easat-308	286	6	prior	prior	ADJ
easat-308	286	7	studies	study	NOUN
easat-308	286	8	done	do	VERB
easat-308	286	9	by	by	ADP
easat-308	286	10	alareeni	alareeni	NOUN
easat-308	286	11	and	and	CCONJ
easat-308	286	12	hamdan	hamdan	PROPN
easat-308	287	1	[	[	X
easat-308	287	2	18	18	NUM
easat-308	287	3	]	]	PUNCT
easat-308	287	4	.	.	PUNCT
easat-308	288	1	as	as	ADP
easat-308	288	2	for	for	ADP
easat-308	288	3	the	the	DET
easat-308	288	4	control	control	NOUN
easat-308	288	5	variables	variable	NOUN
easat-308	288	6	,	,	PUNCT
easat-308	288	7	debt	debt	NOUN
easat-308	288	8	recorded	record	VERB
easat-308	288	9	an	an	DET
easat-308	288	10	insignificant	insignificant	ADJ
easat-308	288	11	,	,	PUNCT
easat-308	288	12	little	little	ADJ
easat-308	288	13	positive	positive	ADJ
easat-308	288	14	correlation	correlation	NOUN
easat-308	288	15	with	with	ADP
easat-308	288	16	firm	firm	ADJ
easat-308	288	17	performance	performance	NOUN
easat-308	288	18	,	,	PUNCT
easat-308	288	19	as	as	SCONJ
easat-308	288	20	measured	measure	VERB
easat-308	288	21	by	by	ADP
easat-308	288	22	roa	roa	PROPN
easat-308	288	23	(	(	PUNCT
easat-308	288	24	r	r	NOUN
easat-308	288	25	=	=	SYM
easat-308	288	26	0.065	0.065	NUM
easat-308	288	27	,	,	PUNCT
easat-308	288	28	p	p	NOUN
easat-308	288	29	-	-	PUNCT
easat-308	288	30	value	value	NOUN
easat-308	288	31	=	=	NOUN
easat-308	288	32	0.367	0.367	NUM
easat-308	288	33	)	)	PUNCT
easat-308	288	34	.	.	PUNCT
easat-308	289	1	size	size	NOUN
easat-308	289	2	is	be	AUX
easat-308	289	3	found	find	VERB
easat-308	289	4	to	to	PART
easat-308	289	5	have	have	VERB
easat-308	289	6	a	a	DET
easat-308	289	7	significant	significant	ADJ
easat-308	289	8	,	,	PUNCT
easat-308	289	9	moderate	moderate	ADJ
easat-308	289	10	negative	negative	ADJ
easat-308	289	11	correlation	correlation	NOUN
easat-308	289	12	with	with	ADP
easat-308	289	13	roa	roa	PROPN
easat-308	289	14	(	(	PUNCT
easat-308	289	15	r	r	NOUN
easat-308	289	16	=	=	SYM
easat-308	289	17	-0.618	-0.618	NOUN
easat-308	289	18	,	,	PUNCT
easat-308	289	19	p	p	NOUN
easat-308	289	20	-	-	PUNCT
easat-308	289	21	value	value	NOUN
easat-308	289	22	=	=	NUM
easat-308	289	23	0.00	0.00	NUM
easat-308	289	24	,	,	PUNCT
easat-308	289	25	<	<	X
easat-308	289	26	0.05	0.05	NUM
easat-308	289	27	)	)	PUNCT
easat-308	289	28	.	.	PUNCT
easat-308	290	1	table	table	NOUN
easat-308	290	2	11	11	NUM
easat-308	290	3	.	.	PUNCT
easat-308	291	1	pearson	pearson	PROPN
easat-308	291	2	correlation	correlation	NOUN
easat-308	291	3	.	.	PUNCT
easat-308	292	1	correlation	correlation	NOUN
easat-308	292	2	probability	probability	NOUN
easat-308	292	3	roa	roa	PROPN
easat-308	292	4	env	env	PROPN
easat-308	292	5	soc	soc	NOUN
easat-308	292	6	gov	gov	PROPN
easat-308	292	7	debt	debt	PROPN
easat-308	292	8	size	size	NOUN
easat-308	292	9	roa	roa	PROPN
easat-308	292	10	1.000	1.000	NUM
easat-308	292	11	----	----	PUNCT
easat-308	292	12	env	env	PROPN
easat-308	292	13	0.215	0.215	NUM
easat-308	292	14	0.003	0.003	NUM
easat-308	292	15	1.000	1.000	NUM
easat-308	292	16	----	----	PUNCT
easat-308	292	17	soc	soc	NOUN
easat-308	292	18	0.201	0.201	NUM
easat-308	292	19	0.005	0.005	NUM
easat-308	292	20	0.400	0.400	NUM
easat-308	292	21	0.0000	0.0000	NUM
easat-308	292	22	1.000	1.000	NUM
easat-308	292	23	----	----	PUNCT
easat-308	292	24	gov	gov	NOUN
easat-308	292	25	-0.0747	-0.0747	VERB
easat-308	292	26	0.298	0.298	NUM
easat-308	292	27	0.059	0.059	NUM
easat-308	292	28	0.413	0.413	NUM
easat-308	292	29	0.255	0.255	NUM
easat-308	292	30	0.000	0.000	NUM
easat-308	292	31	1.000	1.000	NUM
easat-308	292	32	----	----	PUNCT
easat-308	292	33	debt	debt	NOUN
easat-308	292	34	0.0648	0.0648	NUM
easat-308	292	35	0.367	0.367	NUM
easat-308	292	36	0.097	0.097	NUM
easat-308	292	37	0.178	0.178	NUM
easat-308	292	38	-0.349	-0.349	NUM
easat-308	292	39	0.000	0.000	NUM
easat-308	292	40	-0.291	-0.291	PUNCT
easat-308	292	41	0.000	0.000	NUM
easat-308	292	42	1.000	1.000	NUM
easat-308	292	43	----	----	PUNCT
easat-308	292	44	size	size	NOUN
easat-308	292	45	-0.618	-0.618	PUNCT
easat-308	292	46	0.000	0.000	NUM
easat-308	292	47	-0.125	-0.125	NUM
easat-308	292	48	0.081	0.081	NUM
easat-308	292	49	0.069	0.069	NUM
easat-308	292	50	0.335	0.335	NUM
easat-308	292	51	0.232	0.232	NUM
easat-308	292	52	0.001	0.001	NUM
easat-308	292	53	-0.156	-0.156	PROPN
easat-308	292	54	0.029	0.029	NUM
easat-308	292	55	1.000	1.000	NUM
easat-308	292	56	----	----	SYM
easat-308	292	57	5.5	5.5	NUM
easat-308	292	58	.	.	PUNCT
easat-308	293	1	regression	regression	NOUN
easat-308	293	2	results	result	VERB
easat-308	293	3	a	a	DET
easat-308	293	4	panel	panel	NOUN
easat-308	293	5	data	datum	NOUN
easat-308	293	6	regression	regression	NOUN
easat-308	293	7	was	be	AUX
easat-308	293	8	employed	employ	VERB
easat-308	293	9	to	to	PART
easat-308	293	10	assess	assess	VERB
easat-308	293	11	the	the	DET
easat-308	293	12	hypotheses	hypothesis	NOUN
easat-308	293	13	in	in	ADP
easat-308	293	14	this	this	DET
easat-308	293	15	study	study	NOUN
easat-308	293	16	.	.	PUNCT
easat-308	294	1	table	table	NOUN
easat-308	294	2	12	12	NUM
easat-308	294	3	summarises	summarise	NOUN
easat-308	294	4	the	the	DET
easat-308	294	5	findings	finding	NOUN
easat-308	294	6	of	of	ADP
easat-308	294	7	the	the	DET
easat-308	294	8	relationships	relationship	NOUN
easat-308	294	9	between	between	ADP
easat-308	294	10	the	the	DET
easat-308	294	11	dependent	dependent	ADJ
easat-308	294	12	variable	variable	NOUN
easat-308	294	13	and	and	CCONJ
easat-308	294	14	each	each	DET
easat-308	294	15	independent	independent	ADJ
easat-308	294	16	and	and	CCONJ
easat-308	294	17	control	control	NOUN
easat-308	294	18	variable	variable	NOUN
easat-308	294	19	.	.	PUNCT
easat-308	295	1	the	the	DET
easat-308	295	2	regression	regression	NOUN
easat-308	295	3	results	result	VERB
easat-308	295	4	in	in	ADP
easat-308	295	5	table	table	NOUN
easat-308	295	6	12	12	NUM
easat-308	295	7	show	show	NOUN
easat-308	295	8	that	that	SCONJ
easat-308	295	9	the	the	DET
easat-308	295	10	model	model	NOUN
easat-308	295	11	was	be	AUX
easat-308	295	12	statistically	statistically	ADV
easat-308	295	13	significant	significant	ADJ
easat-308	295	14	at	at	ADP
easat-308	295	15	the	the	DET
easat-308	295	16	5	5	NUM
easat-308	295	17	12	12	NUM
easat-308	295	18	edelweiss	edelweiss	PROPN
easat-308	295	19	applied	apply	VERB
easat-308	295	20	science	science	NOUN
easat-308	295	21	and	and	CCONJ
easat-308	295	22	technology	technology	NOUN
easat-308	295	23	issn	issn	PROPN
easat-308	295	24	:	:	PUNCT
easat-308	295	25	2576	2576	NUM
easat-308	295	26	-	-	SYM
easat-308	295	27	8484	8484	NUM
easat-308	295	28	vol	vol	NOUN
easat-308	295	29	.	.	PROPN
easat-308	296	1	7	7	NUM
easat-308	296	2	,	,	PUNCT
easat-308	296	3	no	no	INTJ
easat-308	296	4	.	.	NOUN
easat-308	296	5	1	1	NUM
easat-308	296	6	:	:	SYM
easat-308	296	7	1	1	NUM
easat-308	296	8	-	-	SYM
easat-308	296	9	18	18	NUM
easat-308	296	10	,	,	PUNCT
easat-308	296	11	2023	2023	NUM
easat-308	296	12	doi	doi	NOUN
easat-308	296	13	:	:	PUNCT
easat-308	296	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	296	15	©	©	PROPN
easat-308	296	16	2023	2023	NUM
easat-308	296	17	by	by	ADP
easat-308	296	18	the	the	DET
easat-308	296	19	authors	author	NOUN
easat-308	296	20	;	;	PUNCT
easat-308	296	21	licensee	licensee	PROPN
easat-308	296	22	learning	learn	VERB
easat-308	296	23	gate	gate	PROPN
easat-308	296	24	percent	percent	NOUN
easat-308	296	25	significance	significance	NOUN
easat-308	296	26	level	level	NOUN
easat-308	296	27	(	(	PUNCT
easat-308	296	28	f	f	NOUN
easat-308	296	29	-	-	PUNCT
easat-308	296	30	observed	observe	VERB
easat-308	296	31	value	value	NOUN
easat-308	296	32	of	of	ADP
easat-308	296	33	25.08	25.08	NUM
easat-308	296	34	>	>	PUNCT
easat-308	296	35	f	f	X
easat-308	296	36	-	-	PUNCT
easat-308	296	37	critical	critical	ADJ
easat-308	296	38	value	value	NOUN
easat-308	296	39	of	of	ADP
easat-308	296	40	2.2141	2.2141	NUM
easat-308	296	41	)	)	PUNCT
easat-308	296	42	.	.	PUNCT
easat-308	297	1	the	the	DET
easat-308	297	2	r2	r2	PROPN
easat-308	297	3	in	in	ADP
easat-308	297	4	the	the	DET
easat-308	297	5	goodness	goodness	NOUN
easat-308	297	6	of	of	ADP
easat-308	297	7	fit	fit	ADJ
easat-308	297	8	test	test	NOUN
easat-308	297	9	determined	determine	VERB
easat-308	297	10	how	how	SCONJ
easat-308	297	11	well	well	ADV
easat-308	297	12	the	the	DET
easat-308	297	13	regression	regression	NOUN
easat-308	297	14	line	line	NOUN
easat-308	297	15	represented	represent	VERB
easat-308	297	16	the	the	DET
easat-308	297	17	data	datum	NOUN
easat-308	297	18	.	.	PUNCT
easat-308	298	1	table	table	NOUN
easat-308	298	2	12	12	NUM
easat-308	298	3	.	.	PUNCT
easat-308	299	1	panel	panel	NOUN
easat-308	299	2	data	data	PROPN
easat-308	299	3	regression	regression	NOUN
easat-308	299	4	.	.	PUNCT
easat-308	300	1	variable	variable	ADJ
easat-308	300	2	coefficient	coefficient	NOUN
easat-308	300	3	std	std	PROPN
easat-308	300	4	.	.	NOUN
easat-308	300	5	error	error	NOUN
easat-308	300	6	t	t	NOUN
easat-308	300	7	-	-	PUNCT
easat-308	300	8	statistic	statistic	NOUN
easat-308	300	9	prob	prob	NOUN
easat-308	300	10	.	.	PUNCT
easat-308	301	1	c	c	PROPN
easat-308	301	2	-87.930	-87.930	PROPN
easat-308	302	1	37.105	37.105	NUM
easat-308	302	2	-2.369	-2.369	NUM
easat-308	302	3	0.019	0.019	NUM
easat-308	302	4	env	env	NOUN
easat-308	302	5	0.023	0.023	NUM
easat-308	302	6	0.036	0.036	NUM
easat-308	302	7	0.648	0.648	NUM
easat-308	302	8	0.518	0.518	NUM
easat-308	302	9	soc	soc	NOUN
easat-308	302	10	-0.098	-0.098	PUNCT
easat-308	302	11	0.038	0.038	NUM
easat-308	302	12	-2.592	-2.592	PUNCT
easat-308	302	13	0.011	0.011	NUM
easat-308	302	14	gov	gov	PROPN
easat-308	302	15	0.056	0.056	NUM
easat-308	302	16	0.027	0.027	NUM
easat-308	302	17	2.035	2.035	NUM
easat-308	302	18	0.044	0.044	NUM
easat-308	302	19	debt	debt	NOUN
easat-308	302	20	-0.308	-0.308	NOUN
easat-308	302	21	0.058	0.058	NUM
easat-308	302	22	-5.271	-5.271	NOUN
easat-308	302	23	0.000	0.000	NUM
easat-308	302	24	size	size	NOUN
easat-308	302	25	6.233	6.233	NUM
easat-308	302	26	2.251	2.251	NUM
easat-308	302	27	2.769	2.769	NUM
easat-308	302	28	0.006	0.006	NUM
easat-308	302	29	root	root	NOUN
easat-308	302	30	mse	mse	NOUN
easat-308	302	31	3.088	3.088	NUM
easat-308	302	32	r	r	NOUN
easat-308	302	33	-	-	PUNCT
easat-308	302	34	squared	square	VERB
easat-308	302	35	0.896	0.896	NUM
easat-308	302	36	mean	mean	NOUN
easat-308	302	37	dependent	dependent	ADJ
easat-308	302	38	var	var	NOUN
easat-308	302	39	7.529	7.529	NUM
easat-308	302	40	adjusted	adjust	VERB
easat-308	302	41	r	r	NOUN
easat-308	302	42	-	-	PUNCT
easat-308	302	43	squared	square	VERB
easat-308	302	44	0.861	0.861	NUM
easat-308	302	45	standard	standard	ADJ
easat-308	302	46	deviation	deviation	NOUN
easat-308	302	47	dependent	dependent	ADJ
easat-308	302	48	var	var	NOUN
easat-308	302	49	9.616	9.616	NUM
easat-308	302	50	s.e	s.e	PROPN
easat-308	302	51	.	.	PROPN
easat-308	302	52	of	of	ADP
easat-308	302	53	regression	regression	NOUN
easat-308	302	54	3.589	3.589	NUM
easat-308	302	55	akaike	akaike	ADJ
easat-308	302	56	info	info	NOUN
easat-308	302	57	criterion	criterion	NOUN
easat-308	302	58	5.613	5.613	NUM
easat-308	302	59	sum	sum	NOUN
easat-308	302	60	squared	square	VERB
easat-308	302	61	resid	resid	NOUN
easat-308	302	62	1868.572	1868.572	NUM
easat-308	302	63	schwarz	schwarz	NOUN
easat-308	302	64	criterion	criterion	NOUN
easat-308	302	65	6.466	6.466	NUM
easat-308	302	66	log	log	NOUN
easat-308	302	67	likelihood	likelihood	NOUN
easat-308	302	68	-499.084	-499.084	NOUN
easat-308	302	69	hannan	hannan	PROPN
easat-308	302	70	-	-	PUNCT
easat-308	302	71	quinncriter	quinncriter	PROPN
easat-308	302	72	5.958	5.958	NUM
easat-308	302	73	f	f	NOUN
easat-308	302	74	-	-	PUNCT
easat-308	302	75	statistic	statistic	ADJ
easat-308	302	76	25.085	25.085	NUM
easat-308	302	77	durbin	durbin	ADJ
easat-308	302	78	-	-	PUNCT
easat-308	302	79	watson	watson	NOUN
easat-308	302	80	stat	stat	PROPN
easat-308	302	81	1.566	1.566	NUM
easat-308	302	82	prob(f	prob(f	NOUN
easat-308	302	83	-	-	PUNCT
easat-308	302	84	statistic	statistic	NOUN
easat-308	302	85	)	)	PUNCT
easat-308	302	86	0.000	0.000	NUM
easat-308	302	87	note	note	NOUN
easat-308	302	88	:	:	PUNCT
easat-308	302	89	sig	sig	X
easat-308	302	90	.	.	PUNCT
easat-308	303	1	values	value	NOUN
easat-308	303	2	in	in	ADP
easat-308	303	3	this	this	DET
easat-308	303	4	study	study	NOUN
easat-308	303	5	is	be	AUX
easat-308	303	6	set	set	VERB
easat-308	303	7	at	at	ADP
easat-308	303	8	5	5	NUM
easat-308	303	9	per	per	ADP
easat-308	303	10	cent	cent	NOUN
easat-308	303	11	.	.	PUNCT
easat-308	304	1	based	base	VERB
easat-308	304	2	on	on	ADP
easat-308	304	3	table	table	NOUN
easat-308	304	4	12	12	NUM
easat-308	304	5	,	,	PUNCT
easat-308	304	6	89.63	89.63	NUM
easat-308	304	7	percent	percent	NOUN
easat-308	304	8	of	of	ADP
easat-308	304	9	the	the	DET
easat-308	304	10	variation	variation	NOUN
easat-308	304	11	in	in	ADP
easat-308	304	12	firm	firm	ADJ
easat-308	304	13	performance	performance	NOUN
easat-308	304	14	can	can	AUX
easat-308	304	15	be	be	AUX
easat-308	304	16	explained	explain	VERB
easat-308	304	17	by	by	ADP
easat-308	304	18	the	the	DET
easat-308	304	19	independent	independent	ADJ
easat-308	304	20	variables	variable	NOUN
easat-308	304	21	(	(	PUNCT
easat-308	304	22	r2	r2	PROPN
easat-308	304	23	=	=	SYM
easat-308	304	24	0.8963	0.8963	NUM
easat-308	304	25	)	)	PUNCT
easat-308	304	26	,	,	PUNCT
easat-308	304	27	and	and	CCONJ
easat-308	304	28	other	other	ADJ
easat-308	304	29	variables	variable	NOUN
easat-308	304	30	explain	explain	VERB
easat-308	304	31	the	the	DET
easat-308	304	32	remaining	remain	VERB
easat-308	304	33	10.37	10.37	NUM
easat-308	304	34	%	%	NOUN
easat-308	304	35	variation	variation	NOUN
easat-308	304	36	in	in	ADP
easat-308	304	37	firm	firm	ADJ
easat-308	304	38	performance	performance	NOUN
easat-308	304	39	.	.	PUNCT
easat-308	305	1	this	this	DET
easat-308	305	2	finding	finding	NOUN
easat-308	305	3	is	be	AUX
easat-308	305	4	in	in	ADP
easat-308	305	5	line	line	NOUN
easat-308	305	6	withgarcia	withgarcia	PROPN
easat-308	305	7	,	,	PUNCT
easat-308	305	8	et	et	PROPN
easat-308	305	9	al	al	PROPN
easat-308	305	10	.	.	PUNCT
easat-308	306	1	[	[	X
easat-308	306	2	49	49	NUM
easat-308	306	3	]	]	PUNCT
easat-308	306	4	,	,	PUNCT
easat-308	306	5	who	who	PRON
easat-308	306	6	also	also	ADV
easat-308	306	7	reported	report	VERB
easat-308	306	8	high	high	ADJ
easat-308	306	9	r2	r2	NOUN
easat-308	306	10	in	in	ADP
easat-308	306	11	their	their	PRON
easat-308	306	12	fixed	fix	VERB
easat-308	306	13	effect	effect	NOUN
easat-308	306	14	model	model	NOUN
easat-308	306	15	.	.	PUNCT
easat-308	307	1	taking	take	VERB
easat-308	307	2	this	this	PRON
easat-308	307	3	into	into	ADP
easat-308	307	4	account	account	NOUN
easat-308	307	5	,	,	PUNCT
easat-308	307	6	it	it	PRON
easat-308	307	7	provides	provide	VERB
easat-308	307	8	evidence	evidence	NOUN
easat-308	307	9	that	that	SCONJ
easat-308	307	10	the	the	DET
easat-308	307	11	stakeholder	stakeholder	NOUN
easat-308	307	12	and	and	CCONJ
easat-308	307	13	legitimacy	legitimacy	NOUN
easat-308	307	14	theories	theory	NOUN
easat-308	307	15	can	can	AUX
easat-308	307	16	explain	explain	VERB
easat-308	307	17	esg	esg	PROPN
easat-308	307	18	disclosures	disclosure	NOUN
easat-308	307	19	on	on	ADP
easat-308	307	20	firm	firm	ADJ
easat-308	307	21	performance	performance	NOUN
easat-308	307	22	.	.	PUNCT
easat-308	308	1	this	this	PRON
easat-308	308	2	is	be	AUX
easat-308	308	3	based	base	VERB
easat-308	308	4	on	on	ADP
easat-308	308	5	the	the	DET
easat-308	308	6	idea	idea	NOUN
easat-308	308	7	that	that	SCONJ
easat-308	308	8	socially	socially	ADV
easat-308	308	9	and	and	CCONJ
easat-308	308	10	environmentally	environmentally	ADV
easat-308	308	11	responsible	responsible	ADJ
easat-308	308	12	business	business	NOUN
easat-308	308	13	practices	practice	NOUN
easat-308	308	14	,	,	PUNCT
easat-308	308	15	combined	combine	VERB
easat-308	308	16	with	with	ADP
easat-308	308	17	good	good	ADJ
easat-308	308	18	corporate	corporate	ADJ
easat-308	308	19	governance	governance	NOUN
easat-308	308	20	practices	practice	NOUN
easat-308	308	21	,	,	PUNCT
easat-308	308	22	can	can	AUX
easat-308	308	23	better	well	ADV
easat-308	308	24	serve	serve	VERB
easat-308	308	25	the	the	DET
easat-308	308	26	interests	interest	NOUN
easat-308	308	27	of	of	ADP
easat-308	308	28	all	all	DET
easat-308	308	29	stakeholders	stakeholder	NOUN
easat-308	308	30	while	while	SCONJ
easat-308	308	31	also	also	ADV
easat-308	308	32	signalling	signal	VERB
easat-308	308	33	to	to	ADP
easat-308	308	34	stakeholders	stakeholder	NOUN
easat-308	308	35	that	that	SCONJ
easat-308	308	36	firms	firm	NOUN
easat-308	308	37	are	be	AUX
easat-308	308	38	operating	operate	VERB
easat-308	308	39	within	within	ADP
easat-308	308	40	social	social	ADJ
easat-308	308	41	norms	norm	NOUN
easat-308	308	42	.	.	PUNCT
easat-308	309	1	for	for	ADP
easat-308	309	2	the	the	DET
easat-308	309	3	adjusted	adjust	VERB
easat-308	309	4	r2	r2	NOUN
easat-308	309	5	,	,	PUNCT
easat-308	309	6	the	the	DET
easat-308	309	7	results	result	NOUN
easat-308	309	8	show	show	VERB
easat-308	309	9	that	that	SCONJ
easat-308	309	10	86.06	86.06	NUM
easat-308	309	11	percent	percent	NOUN
easat-308	309	12	of	of	ADP
easat-308	309	13	the	the	DET
easat-308	309	14	changes	change	NOUN
easat-308	309	15	in	in	ADP
easat-308	309	16	firm	firm	ADJ
easat-308	309	17	performance	performance	NOUN
easat-308	309	18	from	from	ADP
easat-308	309	19	2015	2015	NUM
easat-308	309	20	to	to	ADP
easat-308	309	21	2020	2020	NUM
easat-308	309	22	can	can	AUX
easat-308	309	23	be	be	AUX
easat-308	309	24	explained	explain	VERB
easat-308	309	25	by	by	ADP
easat-308	309	26	the	the	DET
easat-308	309	27	variables	variable	NOUN
easat-308	309	28	used	use	VERB
easat-308	309	29	in	in	ADP
easat-308	309	30	this	this	DET
easat-308	309	31	study	study	NOUN
easat-308	309	32	,	,	PUNCT
easat-308	309	33	considering	consider	VERB
easat-308	309	34	the	the	DET
easat-308	309	35	degree	degree	NOUN
easat-308	309	36	of	of	ADP
easat-308	309	37	freedom	freedom	NOUN
easat-308	309	38	of	of	ADP
easat-308	309	39	the	the	DET
easat-308	309	40	fixed	fix	VERB
easat-308	309	41	-	-	PUNCT
easat-308	309	42	effect	effect	NOUN
easat-308	309	43	model	model	NOUN
easat-308	309	44	used	use	VERB
easat-308	309	45	.	.	PUNCT
easat-308	310	1	5.6	5.6	NUM
easat-308	310	2	.	.	PUNCT
easat-308	310	3	discussion	discussion	NOUN
easat-308	310	4	first	first	ADV
easat-308	310	5	,	,	PUNCT
easat-308	310	6	this	this	DET
easat-308	310	7	study	study	NOUN
easat-308	310	8	shows	show	VERB
easat-308	310	9	that	that	SCONJ
easat-308	310	10	there	there	PRON
easat-308	310	11	is	be	VERB
easat-308	310	12	an	an	DET
easat-308	310	13	insignificant	insignificant	ADJ
easat-308	310	14	positive	positive	ADJ
easat-308	310	15	relationship	relationship	NOUN
easat-308	310	16	between	between	ADP
easat-308	310	17	env	env	NOUN
easat-308	310	18	and	and	CCONJ
easat-308	310	19	roa	roa	PROPN
easat-308	310	20	,	,	PUNCT
easat-308	310	21	as	as	SCONJ
easat-308	310	22	shown	show	VERB
easat-308	310	23	in	in	ADP
easat-308	310	24	table	table	NOUN
easat-308	310	25	12	12	NUM
easat-308	310	26	(	(	PUNCT
easat-308	310	27	b	b	NOUN
easat-308	310	28	=	=	SYM
easat-308	310	29	0.023	0.023	NUM
easat-308	310	30	,	,	PUNCT
easat-308	310	31	t	t	NOUN
easat-308	310	32	=	=	SYM
easat-308	310	33	0.648	0.648	NUM
easat-308	310	34	,	,	PUNCT
easat-308	310	35	p	p	X
easat-308	310	36	>	>	X
easat-308	310	37	0.05	0.05	NUM
easat-308	310	38	)	)	PUNCT
easat-308	310	39	.	.	PUNCT
easat-308	311	1	alsayegh	alsayegh	PROPN
easat-308	311	2	,	,	PUNCT
easat-308	311	3	et	et	PROPN
easat-308	311	4	al	al	PROPN
easat-308	311	5	.	.	PUNCT
easat-308	312	1	[	[	X
easat-308	312	2	17	17	NUM
easat-308	312	3	]	]	PUNCT
easat-308	312	4	explained	explain	VERB
easat-308	312	5	the	the	DET
easat-308	312	6	relationship	relationship	NOUN
easat-308	312	7	between	between	ADP
easat-308	312	8	these	these	DET
easat-308	312	9	two	two	NUM
easat-308	312	10	variables	variable	NOUN
easat-308	312	11	as	as	ADP
easat-308	312	12	a	a	DET
easat-308	312	13	result	result	NOUN
easat-308	312	14	of	of	ADP
easat-308	312	15	environmentally	environmentally	ADV
easat-308	312	16	conscious	conscious	ADJ
easat-308	312	17	businesses	business	NOUN
easat-308	312	18	aligning	align	VERB
easat-308	312	19	with	with	ADP
easat-308	312	20	community	community	NOUN
easat-308	312	21	goals	goal	NOUN
easat-308	312	22	and	and	CCONJ
easat-308	312	23	values	value	NOUN
easat-308	312	24	to	to	PART
easat-308	312	25	establish	establish	VERB
easat-308	312	26	a	a	DET
easat-308	312	27	dominant	dominant	ADJ
easat-308	312	28	competitive	competitive	ADJ
easat-308	312	29	position	position	NOUN
easat-308	312	30	,	,	PUNCT
easat-308	312	31	including	include	VERB
easat-308	312	32	better	well	ADJ
easat-308	312	33	reputation	reputation	NOUN
easat-308	312	34	and	and	CCONJ
easat-308	312	35	firm	firm	ADJ
easat-308	312	36	performance	performance	NOUN
easat-308	312	37	.	.	PUNCT
easat-308	313	1	in	in	ADP
easat-308	313	2	line	line	NOUN
easat-308	313	3	with	with	ADP
easat-308	313	4	this	this	DET
easat-308	313	5	argument	argument	NOUN
easat-308	313	6	,	,	PUNCT
easat-308	313	7	buallay	buallay	VERB
easat-308	313	8	[	[	PUNCT
easat-308	313	9	54	54	NUM
easat-308	313	10	]	]	PUNCT
easat-308	313	11	also	also	ADV
easat-308	313	12	found	find	VERB
easat-308	313	13	that	that	SCONJ
easat-308	313	14	investors	investor	NOUN
easat-308	313	15	incorporate	incorporate	VERB
easat-308	313	16	environmental	environmental	ADJ
easat-308	313	17	practices	practice	NOUN
easat-308	313	18	into	into	ADP
easat-308	313	19	their	their	PRON
easat-308	313	20	investment	investment	NOUN
easat-308	313	21	decisions	decision	NOUN
easat-308	313	22	as	as	ADP
easat-308	313	23	a	a	DET
easat-308	313	24	motivator	motivator	NOUN
easat-308	313	25	for	for	ADP
easat-308	313	26	greater	great	ADJ
easat-308	313	27	asset	asset	NOUN
easat-308	313	28	efficiency	efficiency	NOUN
easat-308	313	29	.	.	PUNCT
easat-308	314	1	deswanto	deswanto	NOUN
easat-308	314	2	and	and	CCONJ
easat-308	314	3	siregar	siregar	NOUN
easat-308	314	4	[	[	X
easat-308	314	5	3	3	NUM
easat-308	314	6	]	]	PUNCT
easat-308	314	7	also	also	ADV
easat-308	314	8	found	find	VERB
easat-308	314	9	that	that	SCONJ
easat-308	314	10	firms	firm	NOUN
easat-308	314	11	that	that	PRON
easat-308	314	12	disclose	disclose	VERB
easat-308	314	13	their	their	PRON
easat-308	314	14	environmental	environmental	ADJ
easat-308	314	15	policies	policy	NOUN
easat-308	314	16	signal	signal	VERB
easat-308	314	17	transparency	transparency	NOUN
easat-308	314	18	,	,	PUNCT
easat-308	314	19	reduce	reduce	VERB
easat-308	314	20	uncertainty	uncertainty	NOUN
easat-308	314	21	risks	risk	NOUN
easat-308	314	22	,	,	PUNCT
easat-308	314	23	and	and	CCONJ
easat-308	314	24	increase	increase	VERB
easat-308	314	25	competitive	competitive	ADJ
easat-308	314	26	advantage	advantage	NOUN
easat-308	314	27	.	.	PUNCT
easat-308	315	1	this	this	PRON
easat-308	315	2	helped	help	VERB
easat-308	315	3	to	to	PART
easat-308	315	4	minimize	minimize	VERB
easat-308	315	5	risks	risk	NOUN
easat-308	315	6	,	,	PUNCT
easat-308	315	7	including	include	VERB
easat-308	315	8	legal	legal	ADJ
easat-308	315	9	risks	risk	NOUN
easat-308	315	10	,	,	PUNCT
easat-308	315	11	pollution	pollution	NOUN
easat-308	315	12	penalties	penalty	NOUN
easat-308	315	13	,	,	PUNCT
easat-308	315	14	future	future	ADJ
easat-308	315	15	environmental	environmental	ADJ
easat-308	315	16	costs	cost	NOUN
easat-308	315	17	,	,	PUNCT
easat-308	315	18	and	and	CCONJ
easat-308	315	19	low	low	ADJ
easat-308	315	20	future	future	ADJ
easat-308	315	21	cash	cash	NOUN
easat-308	315	22	flow	flow	NOUN
easat-308	315	23	[	[	X
easat-308	315	24	55	55	NUM
easat-308	315	25	]	]	PUNCT
easat-308	315	26	.	.	PUNCT
easat-308	316	1	despite	despite	SCONJ
easat-308	316	2	the	the	DET
easat-308	316	3	positive	positive	ADJ
easat-308	316	4	relationship	relationship	NOUN
easat-308	316	5	,	,	PUNCT
easat-308	316	6	it	it	PRON
easat-308	316	7	is	be	AUX
easat-308	316	8	important	important	ADJ
easat-308	316	9	to	to	PART
easat-308	316	10	note	note	VERB
easat-308	316	11	that	that	SCONJ
easat-308	316	12	it	it	PRON
easat-308	316	13	is	be	AUX
easat-308	316	14	not	not	PART
easat-308	316	15	significant	significant	ADJ
easat-308	316	16	.	.	PUNCT
easat-308	317	1	the	the	DET
easat-308	317	2	insignificant	insignificant	ADJ
easat-308	317	3	positive	positive	ADJ
easat-308	317	4	relationship	relationship	NOUN
easat-308	317	5	between	between	ADP
easat-308	317	6	the	the	DET
easat-308	317	7	two	two	NUM
easat-308	317	8	variables	variable	NOUN
easat-308	317	9	was	be	AUX
easat-308	317	10	also	also	ADV
easat-308	317	11	found	find	VERB
easat-308	317	12	in	in	ADP
easat-308	317	13	the	the	DET
easat-308	317	14	studies	study	NOUN
easat-308	317	15	by	by	ADP
easat-308	317	16	sameer	sameer	NOUN
easat-308	317	17	[	[	X
easat-308	317	18	56	56	NUM
easat-308	317	19	]	]	PUNCT
easat-308	317	20	and	and	CCONJ
easat-308	317	21	aboud	aboud	NOUN
easat-308	317	22	and	and	CCONJ
easat-308	317	23	diab	diab	PROPN
easat-308	318	1	[	[	X
easat-308	318	2	57	57	NUM
easat-308	318	3	]	]	PUNCT
easat-308	318	4	,	,	PUNCT
easat-308	318	5	which	which	PRON
easat-308	318	6	showed	show	VERB
easat-308	318	7	such	such	ADJ
easat-308	318	8	results	result	NOUN
easat-308	318	9	based	base	VERB
easat-308	318	10	on	on	ADP
easat-308	318	11	the	the	DET
easat-308	318	12	sample	sample	NOUN
easat-308	318	13	of	of	ADP
easat-308	318	14	developing	develop	VERB
easat-308	318	15	countries	country	NOUN
easat-308	318	16	studied	study	VERB
easat-308	318	17	.	.	PUNCT
easat-308	319	1	therefore	therefore	ADV
easat-308	319	2	,	,	PUNCT
easat-308	319	3	environmental	environmental	ADJ
easat-308	319	4	issues	issue	NOUN
easat-308	319	5	are	be	AUX
easat-308	319	6	still	still	ADV
easat-308	319	7	in	in	ADP
easat-308	319	8	their	their	PRON
easat-308	319	9	infancy	infancy	NOUN
easat-308	319	10	,	,	PUNCT
easat-308	319	11	and	and	CCONJ
easat-308	319	12	there	there	PRON
easat-308	319	13	might	might	AUX
easat-308	319	14	be	be	AUX
easat-308	319	15	a	a	DET
easat-308	319	16	lack	lack	NOUN
easat-308	319	17	of	of	ADP
easat-308	319	18	environmental	environmental	ADJ
easat-308	319	19	investors	investor	NOUN
easat-308	319	20	.	.	PUNCT
easat-308	320	1	moreover	moreover	ADV
easat-308	320	2	,	,	PUNCT
easat-308	320	3	alareeni	alareeni	NOUN
easat-308	320	4	and	and	CCONJ
easat-308	320	5	hamdan	hamdan	PROPN
easat-308	321	1	[	[	X
easat-308	321	2	18	18	NUM
easat-308	321	3	]	]	PUNCT
easat-308	321	4	have	have	AUX
easat-308	321	5	pointed	point	VERB
easat-308	321	6	out	out	ADP
easat-308	321	7	that	that	SCONJ
easat-308	321	8	firms	firm	NOUN
easat-308	321	9	can	can	AUX
easat-308	321	10	not	not	PART
easat-308	321	11	derive	derive	VERB
easat-308	321	12	the	the	DET
easat-308	321	13	greatest	great	ADJ
easat-308	321	14	benefit	benefit	NOUN
easat-308	321	15	from	from	ADP
easat-308	321	16	env	env	NOUN
easat-308	321	17	because	because	SCONJ
easat-308	321	18	of	of	ADP
easat-308	321	19	the	the	DET
easat-308	321	20	high	high	ADJ
easat-308	321	21	costs	cost	NOUN
easat-308	321	22	of	of	ADP
easat-308	321	23	implementation	implementation	NOUN
easat-308	321	24	.	.	PUNCT
easat-308	322	1	consequently	consequently	ADV
easat-308	322	2	,	,	PUNCT
easat-308	322	3	the	the	DET
easat-308	322	4	benefits	benefit	NOUN
easat-308	322	5	of	of	ADP
easat-308	322	6	such	such	ADJ
easat-308	322	7	disclosures	disclosure	NOUN
easat-308	322	8	13	13	NUM
easat-308	322	9	edelweiss	edelweiss	PROPN
easat-308	322	10	applied	apply	VERB
easat-308	322	11	science	science	NOUN
easat-308	322	12	and	and	CCONJ
easat-308	322	13	technology	technology	NOUN
easat-308	322	14	issn	issn	PROPN
easat-308	322	15	:	:	PUNCT
easat-308	322	16	2576	2576	NUM
easat-308	322	17	-	-	SYM
easat-308	322	18	8484	8484	NUM
easat-308	322	19	vol	vol	NOUN
easat-308	322	20	.	.	PROPN
easat-308	323	1	7	7	NUM
easat-308	323	2	,	,	PUNCT
easat-308	323	3	no	no	INTJ
easat-308	323	4	.	.	NOUN
easat-308	323	5	1	1	NUM
easat-308	323	6	:	:	SYM
easat-308	323	7	1	1	NUM
easat-308	323	8	-	-	SYM
easat-308	323	9	18	18	NUM
easat-308	323	10	,	,	PUNCT
easat-308	323	11	2023	2023	NUM
easat-308	323	12	doi	doi	NOUN
easat-308	323	13	:	:	PUNCT
easat-308	323	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	323	15	©	©	PROPN
easat-308	323	16	2023	2023	NUM
easat-308	323	17	by	by	ADP
easat-308	323	18	the	the	DET
easat-308	323	19	authors	author	NOUN
easat-308	323	20	;	;	PUNCT
easat-308	323	21	licensee	licensee	PROPN
easat-308	323	22	learning	learning	NOUN
easat-308	323	23	gate	gate	NOUN
easat-308	323	24	were	be	AUX
easat-308	323	25	not	not	PART
easat-308	323	26	significantly	significantly	ADV
easat-308	323	27	related	relate	VERB
easat-308	323	28	to	to	ADP
easat-308	323	29	performance	performance	NOUN
easat-308	323	30	due	due	ADP
easat-308	323	31	to	to	ADP
easat-308	323	32	their	their	PRON
easat-308	323	33	delayed	delay	VERB
easat-308	323	34	effect	effect	NOUN
easat-308	323	35	[	[	X
easat-308	323	36	58	58	NUM
easat-308	323	37	]	]	PUNCT
easat-308	323	38	.	.	PUNCT
easat-308	324	1	oualaid	oualaid	PROPN
easat-308	324	2	janah	janah	PROPN
easat-308	324	3	and	and	CCONJ
easat-308	324	4	sassi	sassi	PROPN
easat-308	325	1	[	[	X
easat-308	325	2	59	59	NUM
easat-308	325	3	]	]	PUNCT
easat-308	325	4	both	both	PRON
easat-308	325	5	shared	share	VERB
easat-308	325	6	the	the	DET
easat-308	325	7	same	same	ADJ
easat-308	325	8	justification	justification	NOUN
easat-308	325	9	.	.	PUNCT
easat-308	326	1	they	they	PRON
easat-308	326	2	argued	argue	VERB
easat-308	326	3	that	that	SCONJ
easat-308	326	4	installing	instal	VERB
easat-308	326	5	environmentally	environmentally	ADV
easat-308	326	6	friendly	friendly	ADJ
easat-308	326	7	equipment	equipment	NOUN
easat-308	326	8	can	can	AUX
easat-308	326	9	lead	lead	VERB
easat-308	326	10	immediately	immediately	ADV
easat-308	326	11	lower	low	ADJ
easat-308	326	12	costs	cost	NOUN
easat-308	326	13	due	due	ADJ
easat-308	326	14	to	to	ADP
easat-308	326	15	savings	saving	NOUN
easat-308	326	16	in	in	ADP
easat-308	326	17	water	water	NOUN
easat-308	326	18	,	,	PUNCT
easat-308	326	19	energy	energy	NOUN
easat-308	326	20	,	,	PUNCT
easat-308	326	21	and	and	CCONJ
easat-308	326	22	waste	waste	VERB
easat-308	326	23	[	[	X
easat-308	326	24	60	60	NUM
easat-308	326	25	]	]	PUNCT
easat-308	326	26	.	.	PUNCT
easat-308	327	1	however	however	ADV
easat-308	327	2	,	,	PUNCT
easat-308	327	3	this	this	DET
easat-308	327	4	significant	significant	ADJ
easat-308	327	5	relationship	relationship	NOUN
easat-308	327	6	between	between	ADP
easat-308	327	7	lower	low	ADJ
easat-308	327	8	economic	economic	ADJ
easat-308	327	9	costs	cost	NOUN
easat-308	327	10	and	and	CCONJ
easat-308	327	11	improved	improve	VERB
easat-308	327	12	business	business	NOUN
easat-308	327	13	performance	performance	NOUN
easat-308	327	14	was	be	AUX
easat-308	327	15	not	not	PART
easat-308	327	16	predicted	predict	VERB
easat-308	327	17	immediately	immediately	ADV
easat-308	327	18	,	,	PUNCT
easat-308	327	19	but	but	CCONJ
easat-308	327	20	overtime	overtime	NOUN
easat-308	327	21	.	.	PUNCT
easat-308	328	1	therefore	therefore	ADV
easat-308	328	2	,	,	PUNCT
easat-308	328	3	despite	despite	SCONJ
easat-308	328	4	the	the	DET
easat-308	328	5	positive	positive	ADJ
easat-308	328	6	relationship	relationship	NOUN
easat-308	328	7	,	,	PUNCT
easat-308	328	8	the	the	DET
easat-308	328	9	impact	impact	NOUN
easat-308	328	10	on	on	ADP
easat-308	328	11	performance	performance	NOUN
easat-308	328	12	may	may	AUX
easat-308	328	13	only	only	ADV
easat-308	328	14	become	become	VERB
easat-308	328	15	apparent	apparent	ADJ
easat-308	328	16	after	after	ADP
easat-308	328	17	sometime	sometime	ADV
easat-308	328	18	.	.	PUNCT
easat-308	329	1	thus	thus	ADV
easat-308	329	2	,	,	PUNCT
easat-308	329	3	there	there	PRON
easat-308	329	4	is	be	VERB
easat-308	329	5	a	a	DET
easat-308	329	6	weak	weak	ADJ
easat-308	329	7	relationship	relationship	NOUN
easat-308	329	8	between	between	ADP
easat-308	329	9	env	env	NOUN
easat-308	329	10	and	and	CCONJ
easat-308	329	11	roa	roa	PROPN
easat-308	329	12	.	.	PUNCT
easat-308	330	1	nevertheless	nevertheless	ADV
easat-308	330	2	,	,	PUNCT
easat-308	330	3	the	the	DET
easat-308	330	4	positive	positive	ADJ
easat-308	330	5	relationship	relationship	NOUN
easat-308	330	6	between	between	ADP
easat-308	330	7	env	env	PROPN
easat-308	330	8	and	and	CCONJ
easat-308	330	9	roa	roa	NOUN
easat-308	330	10	is	be	AUX
easat-308	330	11	in	in	ADP
easat-308	330	12	line	line	NOUN
easat-308	330	13	with	with	ADP
easat-308	330	14	the	the	DET
easat-308	330	15	theory	theory	NOUN
easat-308	330	16	proposed	propose	VERB
easat-308	330	17	in	in	ADP
easat-308	330	18	this	this	DET
easat-308	330	19	study	study	NOUN
easat-308	330	20	,	,	PUNCT
easat-308	330	21	the	the	DET
easat-308	330	22	stakeholder	stakeholder	NOUN
easat-308	330	23	and	and	CCONJ
easat-308	330	24	legitimacy	legitimacy	NOUN
easat-308	330	25	theory	theory	NOUN
easat-308	330	26	.	.	PUNCT
easat-308	331	1	it	it	PRON
easat-308	331	2	shows	show	VERB
easat-308	331	3	that	that	SCONJ
easat-308	331	4	firms	firm	NOUN
easat-308	331	5	operate	operate	VERB
easat-308	331	6	within	within	ADP
easat-308	331	7	society	society	NOUN
easat-308	331	8	by	by	ADP
easat-308	331	9	demonstrating	demonstrate	VERB
easat-308	331	10	compliance	compliance	NOUN
easat-308	331	11	with	with	ADP
easat-308	331	12	social	social	ADJ
easat-308	331	13	expectations	expectation	NOUN
easat-308	331	14	and	and	CCONJ
easat-308	331	15	norms	norm	NOUN
easat-308	331	16	and	and	CCONJ
easat-308	331	17	protecting	protect	VERB
easat-308	331	18	stakeholders	stakeholder	NOUN
easat-308	331	19	’	'	PUNCT
easat-308	331	20	interests	interest	NOUN
easat-308	331	21	while	while	SCONJ
easat-308	331	22	maximizing	maximize	VERB
easat-308	331	23	shareholders	shareholder	NOUN
easat-308	331	24	’	'	PUNCT
easat-308	331	25	returns	return	NOUN
easat-308	331	26	.	.	PUNCT
easat-308	332	1	therefore	therefore	ADV
easat-308	332	2	,	,	PUNCT
easat-308	332	3	h1	h1	PROPN
easat-308	332	4	is	be	AUX
easat-308	332	5	rejected	reject	VERB
easat-308	332	6	because	because	SCONJ
easat-308	332	7	there	there	PRON
easat-308	332	8	is	be	VERB
easat-308	332	9	an	an	DET
easat-308	332	10	insignificant	insignificant	ADJ
easat-308	332	11	positive	positive	ADJ
easat-308	332	12	relationship	relationship	NOUN
easat-308	332	13	between	between	ADP
easat-308	332	14	env	env	NOUN
easat-308	332	15	and	and	CCONJ
easat-308	332	16	roa	roa	PROPN
easat-308	332	17	.	.	PUNCT
easat-308	333	1	second	second	ADJ
easat-308	333	2	,	,	PUNCT
easat-308	333	3	the	the	DET
easat-308	333	4	findings	finding	NOUN
easat-308	333	5	reveal	reveal	VERB
easat-308	333	6	a	a	DET
easat-308	333	7	significant	significant	ADJ
easat-308	333	8	negative	negative	ADJ
easat-308	333	9	relationship	relationship	NOUN
easat-308	333	10	between	between	ADP
easat-308	333	11	soc	soc	NOUN
easat-308	333	12	and	and	CCONJ
easat-308	333	13	roa	roa	PROPN
easat-308	333	14	(	(	PUNCT
easat-308	333	15	b	b	NOUN
easat-308	333	16	=	=	SYM
easat-308	333	17	-0	-0	NOUN
easat-308	333	18	.098	.098	NUM
easat-308	333	19	,	,	PUNCT
easat-308	333	20	t=	t=	PRON
easat-308	333	21	-2.592	-2.592	NUM
easat-308	333	22	,	,	PUNCT
easat-308	333	23	p<0.05	p<0.05	NOUN
easat-308	333	24	)	)	PUNCT
easat-308	333	25	.	.	PUNCT
easat-308	334	1	a	a	DET
easat-308	334	2	plausible	plausible	ADJ
easat-308	334	3	explanation	explanation	NOUN
easat-308	334	4	for	for	ADP
easat-308	334	5	why	why	SCONJ
easat-308	334	6	this	this	DET
easat-308	334	7	result	result	NOUN
easat-308	334	8	is	be	AUX
easat-308	334	9	at	at	ADP
easat-308	334	10	odds	odd	NOUN
easat-308	334	11	with	with	ADP
easat-308	334	12	most	most	ADJ
easat-308	334	13	previous	previous	ADJ
easat-308	334	14	studies	study	NOUN
easat-308	334	15	is	be	AUX
easat-308	334	16	that	that	SCONJ
easat-308	334	17	social	social	ADJ
easat-308	334	18	disclosure	disclosure	NOUN
easat-308	334	19	is	be	AUX
easat-308	334	20	still	still	ADV
easat-308	334	21	evolving	evolve	VERB
easat-308	334	22	.	.	PUNCT
easat-308	335	1	sameer	sameer	PROPN
easat-308	335	2	[	[	X
easat-308	335	3	56	56	NUM
easat-308	335	4	]	]	PUNCT
easat-308	335	5	stated	state	VERB
easat-308	335	6	that	that	SCONJ
easat-308	335	7	social	social	ADJ
easat-308	335	8	disclosure	disclosure	NOUN
easat-308	335	9	,	,	PUNCT
easat-308	335	10	introduced	introduce	VERB
easat-308	335	11	by	by	ADP
easat-308	335	12	porter	porter	NOUN
easat-308	335	13	and	and	CCONJ
easat-308	335	14	kramer	kramer	NOUN
easat-308	335	15	[	[	X
easat-308	335	16	61	61	NUM
easat-308	335	17	]	]	PUNCT
easat-308	335	18	is	be	AUX
easat-308	335	19	evolutionary	evolutionary	ADJ
easat-308	335	20	concept	concept	NOUN
easat-308	335	21	that	that	SCONJ
easat-308	335	22	"	"	PUNCT
easat-308	335	23	creates	create	VERB
easat-308	335	24	shared	shared	ADJ
easat-308	335	25	value	value	NOUN
easat-308	335	26	.	.	PUNCT
easat-308	335	27	"	"	PUNCT
easat-308	336	1	the	the	DET
easat-308	336	2	essential	essential	ADJ
easat-308	336	3	premise	premise	NOUN
easat-308	336	4	of	of	ADP
easat-308	336	5	this	this	DET
easat-308	336	6	doctrine	doctrine	NOUN
easat-308	336	7	is	be	AUX
easat-308	336	8	that	that	SCONJ
easat-308	336	9	firms	firm	NOUN
easat-308	336	10	can	can	AUX
easat-308	336	11	create	create	VERB
easat-308	336	12	economic	economic	ADJ
easat-308	336	13	value	value	NOUN
easat-308	336	14	by	by	ADP
easat-308	336	15	contributing	contribute	VERB
easat-308	336	16	to	to	ADP
easat-308	336	17	society	society	NOUN
easat-308	336	18	.	.	PUNCT
easat-308	337	1	however	however	ADV
easat-308	337	2	,	,	PUNCT
easat-308	337	3	this	this	DET
easat-308	337	4	doctrine	doctrine	NOUN
easat-308	337	5	was	be	AUX
easat-308	337	6	challenged	challenge	VERB
easat-308	337	7	by	by	ADP
easat-308	337	8	rangan	rangan	PROPN
easat-308	337	9	,	,	PUNCT
easat-308	337	10	et	et	PROPN
easat-308	337	11	al	al	PROPN
easat-308	337	12	.	.	PUNCT
easat-308	338	1	[	[	X
easat-308	338	2	62	62	NUM
easat-308	338	3	]	]	PUNCT
easat-308	338	4	,	,	PUNCT
easat-308	338	5	who	who	PRON
easat-308	338	6	declared	declare	VERB
easat-308	338	7	it	it	PRON
easat-308	338	8	invalid	invalid	ADJ
easat-308	338	9	.	.	PUNCT
easat-308	339	1	there	there	ADV
easat-308	339	2	,	,	PUNCT
easat-308	339	3	as	as	ADP
easat-308	339	4	on	on	ADP
easat-308	339	5	invalidity	invalidity	NOUN
easat-308	339	6	was	be	AUX
easat-308	339	7	the	the	DET
easat-308	339	8	view	view	NOUN
easat-308	339	9	that	that	SCONJ
easat-308	339	10	csr	csr	NOUN
easat-308	339	11	is	be	AUX
easat-308	339	12	complex	complex	ADJ
easat-308	339	13	.	.	PUNCT
easat-308	340	1	therefore	therefore	ADV
easat-308	340	2	,	,	PUNCT
easat-308	340	3	it	it	PRON
easat-308	340	4	was	be	AUX
easat-308	340	5	impossible	impossible	ADJ
easat-308	340	6	to	to	PART
easat-308	340	7	achieve	achieve	VERB
easat-308	340	8	shared	shared	ADJ
easat-308	340	9	value	value	NOUN
easat-308	340	10	through	through	ADP
easat-308	340	11	philanthropic	philanthropic	NOUN
easat-308	340	12	donations	donation	NOUN
easat-308	340	13	alone	alone	ADV
easat-308	340	14	[	[	X
easat-308	340	15	62	62	NUM
easat-308	340	16	]	]	PUNCT
easat-308	340	17	.	.	PUNCT
easat-308	341	1	nevertheless	nevertheless	ADV
easat-308	341	2	,	,	PUNCT
easat-308	341	3	the	the	DET
easat-308	341	4	negative	negative	ADJ
easat-308	341	5	relationship	relationship	NOUN
easat-308	341	6	is	be	AUX
easat-308	341	7	consistent	consistent	ADJ
easat-308	341	8	with	with	ADP
easat-308	341	9	the	the	DET
easat-308	341	10	findings	finding	NOUN
easat-308	341	11	of	of	ADP
easat-308	341	12	shabbir	shabbir	PROPN
easat-308	341	13	,	,	PUNCT
easat-308	341	14	et	et	PROPN
easat-308	341	15	al	al	PROPN
easat-308	341	16	.	.	PUNCT
easat-308	342	1	[	[	X
easat-308	342	2	35	35	NUM
easat-308	342	3	]	]	PUNCT
easat-308	342	4	and	and	CCONJ
easat-308	342	5	,	,	PUNCT
easat-308	342	6	alareeni	alareeni	NOUN
easat-308	342	7	and	and	CCONJ
easat-308	342	8	hamdan	hamdan	PROPN
easat-308	343	1	[	[	X
easat-308	343	2	18	18	NUM
easat-308	343	3	]	]	PUNCT
easat-308	343	4	.	.	PUNCT
easat-308	344	1	these	these	DET
easat-308	344	2	studies	study	NOUN
easat-308	344	3	found	find	VERB
easat-308	344	4	that	that	SCONJ
easat-308	344	5	firms	firm	NOUN
easat-308	344	6	that	that	PRON
easat-308	344	7	engage	engage	VERB
easat-308	344	8	in	in	ADP
easat-308	344	9	socially	socially	ADV
easat-308	344	10	responsible	responsible	ADJ
easat-308	344	11	activities	activity	NOUN
easat-308	344	12	incur	incur	VERB
easat-308	344	13	higher	high	ADJ
easat-308	344	14	financial	financial	ADJ
easat-308	344	15	costs	cost	NOUN
easat-308	344	16	and	and	CCONJ
easat-308	344	17	have	have	VERB
easat-308	344	18	poorer	poor	ADJ
easat-308	344	19	operational	operational	ADJ
easat-308	344	20	and	and	CCONJ
easat-308	344	21	financial	financial	ADJ
easat-308	344	22	performance	performance	NOUN
easat-308	344	23	.	.	PUNCT
easat-308	345	1	buallay	buallay	NOUN
easat-308	346	1	[	[	X
easat-308	346	2	54	54	NUM
easat-308	346	3	]	]	PUNCT
easat-308	346	4	also	also	ADV
easat-308	346	5	came	come	VERB
easat-308	346	6	to	to	ADP
easat-308	346	7	a	a	DET
easat-308	346	8	similar	similar	ADJ
easat-308	346	9	conclusion	conclusion	NOUN
easat-308	346	10	,	,	PUNCT
easat-308	346	11	concluding	conclude	VERB
easat-308	346	12	that	that	SCONJ
easat-308	346	13	social	social	ADJ
easat-308	346	14	disclosure	disclosure	NOUN
easat-308	346	15	is	be	AUX
easat-308	346	16	the	the	DET
easat-308	346	17	result	result	NOUN
easat-308	346	18	of	of	ADP
easat-308	346	19	management	management	NOUN
easat-308	346	20	's	's	PART
easat-308	346	21	pursuit	pursuit	NOUN
easat-308	346	22	of	of	ADP
easat-308	346	23	self	self	NOUN
easat-308	346	24	-	-	PUNCT
easat-308	346	25	interest	interest	NOUN
easat-308	346	26	,	,	PUNCT
easat-308	346	27	potentially	potentially	ADV
easat-308	346	28	leading	lead	VERB
easat-308	346	29	to	to	ADP
easat-308	346	30	value	value	NOUN
easat-308	346	31	destruction	destruction	NOUN
easat-308	346	32	.	.	PUNCT
easat-308	347	1	the	the	DET
easat-308	347	2	negative	negative	ADJ
easat-308	347	3	relationship	relationship	NOUN
easat-308	347	4	is	be	AUX
easat-308	347	5	also	also	ADV
easat-308	347	6	supported	support	VERB
easat-308	347	7	by	by	ADP
easat-308	347	8	bacha	bacha	PROPN
easat-308	347	9	,	,	PUNCT
easat-308	347	10	et	et	PROPN
easat-308	347	11	al	al	PROPN
easat-308	347	12	.	.	PUNCT
easat-308	348	1	[	[	X
easat-308	348	2	63	63	NUM
easat-308	348	3	]	]	PUNCT
easat-308	348	4	,	,	PUNCT
easat-308	348	5	who	who	PRON
easat-308	348	6	made	make	VERB
easat-308	348	7	further	further	ADJ
easat-308	348	8	arguments	argument	NOUN
easat-308	348	9	in	in	ADP
easat-308	348	10	its	its	PRON
easat-308	348	11	favour	favour	NOUN
easat-308	348	12	based	base	VERB
easat-308	348	13	on	on	ADP
easat-308	348	14	agency	agency	NOUN
easat-308	348	15	theory	theory	NOUN
easat-308	348	16	.	.	PUNCT
easat-308	349	1	according	accord	VERB
easat-308	349	2	to	to	ADP
easat-308	349	3	agency	agency	NOUN
easat-308	349	4	theory	theory	NOUN
easat-308	349	5	,	,	PUNCT
easat-308	349	6	self	self	NOUN
easat-308	349	7	-	-	PUNCT
easat-308	349	8	interested	interested	ADJ
easat-308	349	9	managers	manager	NOUN
easat-308	349	10	may	may	AUX
easat-308	349	11	not	not	PART
easat-308	349	12	always	always	ADV
easat-308	349	13	behave	behave	VERB
easat-308	349	14	in	in	ADP
easat-308	349	15	the	the	DET
easat-308	349	16	best	good	ADJ
easat-308	349	17	interest	interest	NOUN
easat-308	349	18	of	of	ADP
easat-308	349	19	shareholders	shareholder	NOUN
easat-308	349	20	,	,	PUNCT
easat-308	349	21	leading	lead	VERB
easat-308	349	22	to	to	ADP
easat-308	349	23	overinvestment	overinvestment	ADJ
easat-308	349	24	jensen	jensen	PROPN
easat-308	349	25	and	and	CCONJ
easat-308	349	26	meckling	meckle	VERB
easat-308	349	27	[	[	X
easat-308	349	28	64	64	NUM
easat-308	349	29	]	]	PUNCT
easat-308	349	30	.	.	PUNCT
easat-308	350	1	bacha	bacha	PROPN
easat-308	350	2	,	,	PUNCT
easat-308	350	3	et	et	PROPN
easat-308	350	4	al	al	PROPN
easat-308	350	5	.	.	PUNCT
easat-308	351	1	[	[	X
easat-308	351	2	63	63	NUM
easat-308	351	3	]	]	PUNCT
easat-308	351	4	also	also	ADV
easat-308	351	5	found	find	VERB
easat-308	351	6	that	that	SCONJ
easat-308	351	7	social	social	ADJ
easat-308	351	8	disclosure	disclosure	NOUN
easat-308	351	9	is	be	AUX
easat-308	351	10	associated	associate	VERB
easat-308	351	11	with	with	ADP
easat-308	351	12	shareholder	shareholder	NOUN
easat-308	351	13	distraction	distraction	NOUN
easat-308	351	14	,	,	PUNCT
easat-308	351	15	which	which	PRON
easat-308	351	16	may	may	AUX
easat-308	351	17	exacerbate	exacerbate	VERB
easat-308	351	18	information	information	NOUN
easat-308	351	19	a	a	DET
easat-308	351	20	symmetry	symmetry	NOUN
easat-308	351	21	and	and	CCONJ
easat-308	351	22	affect	affect	VERB
easat-308	351	23	corporate	corporate	ADJ
easat-308	351	24	reputation	reputation	NOUN
easat-308	351	25	,	,	PUNCT
easat-308	351	26	leading	lead	VERB
easat-308	351	27	to	to	ADP
easat-308	351	28	higher	high	ADJ
easat-308	351	29	capital	capital	NOUN
easat-308	351	30	constraints	constraint	NOUN
easat-308	351	31	and	and	CCONJ
easat-308	351	32	lower	low	ADJ
easat-308	351	33	firm	firm	ADJ
easat-308	351	34	performance	performance	NOUN
easat-308	351	35	.	.	PUNCT
easat-308	352	1	in	in	ADP
easat-308	352	2	summary	summary	NOUN
easat-308	352	3	,	,	PUNCT
easat-308	352	4	h2	h2	PROPN
easat-308	352	5	is	be	AUX
easat-308	352	6	rejected	reject	VERB
easat-308	352	7	because	because	SCONJ
easat-308	352	8	of	of	ADP
easat-308	352	9	the	the	DET
easat-308	352	10	significant	significant	ADJ
easat-308	352	11	negative	negative	ADJ
easat-308	352	12	relationship	relationship	NOUN
easat-308	352	13	.	.	PUNCT
easat-308	353	1	third	third	ADV
easat-308	353	2	,	,	PUNCT
easat-308	353	3	the	the	DET
easat-308	353	4	results	result	NOUN
easat-308	353	5	indicate	indicate	VERB
easat-308	353	6	a	a	DET
easat-308	353	7	significant	significant	ADJ
easat-308	353	8	positive	positive	ADJ
easat-308	353	9	relationship	relationship	NOUN
easat-308	353	10	between	between	ADP
easat-308	353	11	gov	gov	PROPN
easat-308	353	12	and	and	CCONJ
easat-308	353	13	roa	roa	PROPN
easat-308	353	14	(	(	PUNCT
easat-308	353	15	b	b	NOUN
easat-308	353	16	=	=	SYM
easat-308	353	17	0.056	0.056	NUM
easat-308	353	18	,	,	PUNCT
easat-308	353	19	t	t	NOUN
easat-308	353	20	=	=	NUM
easat-308	353	21	2.035	2.035	NUM
easat-308	353	22	,	,	PUNCT
easat-308	353	23	p	p	X
easat-308	353	24	<	<	X
easat-308	353	25	0.05	0.05	NUM
easat-308	353	26	)	)	PUNCT
easat-308	353	27	.	.	PUNCT
easat-308	354	1	this	this	DET
easat-308	354	2	result	result	NOUN
easat-308	354	3	is	be	AUX
easat-308	354	4	consistent	consistent	ADJ
easat-308	354	5	with	with	ADP
easat-308	354	6	previous	previous	ADJ
easat-308	354	7	studies	study	NOUN
easat-308	354	8	,	,	PUNCT
easat-308	354	9	such	such	ADJ
easat-308	354	10	as	as	ADP
easat-308	354	11	boshnak	boshnak	NOUN
easat-308	354	12	[	[	X
easat-308	354	13	41	41	NUM
easat-308	354	14	]	]	PUNCT
easat-308	354	15	and	and	CCONJ
easat-308	354	16	li	li	PROPN
easat-308	354	17	,	,	PUNCT
easat-308	354	18	et	et	PROPN
easat-308	354	19	al	al	PROPN
easat-308	354	20	.	.	PUNCT
easat-308	355	1	[	[	X
easat-308	355	2	5	5	NUM
easat-308	355	3	]	]	PUNCT
easat-308	355	4	.	.	PUNCT
easat-308	356	1	alareeni	alareeni	PROPN
easat-308	356	2	and	and	CCONJ
easat-308	356	3	hamdan	hamdan	PROPN
easat-308	357	1	[	[	X
easat-308	357	2	18	18	NUM
easat-308	357	3	]	]	PUNCT
easat-308	357	4	also	also	ADV
easat-308	357	5	found	find	VERB
easat-308	357	6	that	that	SCONJ
easat-308	357	7	gov	gov	PROPN
easat-308	357	8	disclosure	disclosure	NOUN
easat-308	357	9	leads	lead	VERB
easat-308	357	10	to	to	ADP
easat-308	357	11	improvements	improvement	NOUN
easat-308	357	12	that	that	PRON
easat-308	357	13	positively	positively	ADV
easat-308	357	14	affect	affect	VERB
easat-308	357	15	operating	operating	NOUN
easat-308	357	16	performance	performance	NOUN
easat-308	357	17	and	and	CCONJ
easat-308	357	18	market	market	NOUN
easat-308	357	19	performance	performance	NOUN
easat-308	357	20	.	.	PUNCT
easat-308	358	1	this	this	DET
easat-308	358	2	result	result	NOUN
easat-308	358	3	implies	imply	VERB
easat-308	358	4	that	that	SCONJ
easat-308	358	5	gov	gov	PROPN
easat-308	358	6	increases	increase	VERB
easat-308	358	7	asset	asset	NOUN
easat-308	358	8	efficiency	efficiency	NOUN
easat-308	358	9	as	as	SCONJ
easat-308	358	10	measured	measure	VERB
easat-308	358	11	by	by	ADP
easat-308	358	12	roa	roa	PROPN
easat-308	358	13	.	.	PUNCT
easat-308	359	1	in	in	ADP
easat-308	359	2	addition	addition	NOUN
easat-308	359	3	,	,	PUNCT
easat-308	359	4	a	a	DET
easat-308	359	5	high	high	ADJ
easat-308	359	6	level	level	NOUN
easat-308	359	7	of	of	ADP
easat-308	359	8	gov	gov	NOUN
easat-308	359	9	is	be	AUX
easat-308	359	10	also	also	ADV
easat-308	359	11	an	an	DET
easat-308	359	12	important	important	ADJ
easat-308	359	13	factor	factor	NOUN
easat-308	359	14	in	in	ADP
easat-308	359	15	improving	improve	VERB
easat-308	359	16	corporate	corporate	ADJ
easat-308	359	17	performance	performance	NOUN
easat-308	359	18	in	in	ADP
easat-308	359	19	the	the	DET
easat-308	359	20	best	good	ADJ
easat-308	359	21	interest	interest	NOUN
easat-308	359	22	of	of	ADP
easat-308	359	23	stakeholders	stakeholder	NOUN
easat-308	359	24	and	and	CCONJ
easat-308	359	25	other	other	ADJ
easat-308	359	26	relevant	relevant	ADJ
easat-308	359	27	parties	party	NOUN
easat-308	359	28	,	,	PUNCT
easat-308	359	29	thereby	thereby	ADV
easat-308	359	30	reducing	reduce	VERB
easat-308	359	31	agency	agency	NOUN
easat-308	359	32	costs	cost	NOUN
easat-308	359	33	and	and	CCONJ
easat-308	359	34	allowing	allow	VERB
easat-308	359	35	firms	firm	NOUN
easat-308	359	36	to	to	PART
easat-308	359	37	remain	remain	VERB
easat-308	359	38	as	as	ADP
easat-308	359	39	going	go	VERB
easat-308	359	40	concerns	concern	NOUN
easat-308	359	41	[	[	X
easat-308	359	42	65	65	NUM
easat-308	359	43	]	]	PUNCT
easat-308	359	44	.	.	PUNCT
easat-308	360	1	similarly	similarly	ADV
easat-308	360	2	,	,	PUNCT
easat-308	360	3	shahid	shahid	PROPN
easat-308	360	4	and	and	CCONJ
easat-308	360	5	abbas	abba	NOUN
easat-308	361	1	[	[	X
easat-308	361	2	39	39	NUM
easat-308	361	3	]	]	PUNCT
easat-308	361	4	found	find	VERB
easat-308	361	5	that	that	SCONJ
easat-308	361	6	strong	strong	ADJ
easat-308	361	7	governance	governance	NOUN
easat-308	361	8	structures	structure	NOUN
easat-308	361	9	strengthen	strengthen	VERB
easat-308	361	10	the	the	DET
easat-308	361	11	board	board	NOUN
easat-308	361	12	's	's	PART
easat-308	361	13	ability	ability	NOUN
easat-308	361	14	to	to	PART
easat-308	361	15	discharge	discharge	VERB
easat-308	361	16	its	its	PRON
easat-308	361	17	responsibilities	responsibility	NOUN
easat-308	361	18	in	in	ADP
easat-308	361	19	the	the	DET
easat-308	361	20	best	good	ADJ
easat-308	361	21	interest	interest	NOUN
easat-308	361	22	of	of	ADP
easat-308	361	23	all	all	DET
easat-308	361	24	stakeholders	stakeholder	NOUN
easat-308	361	25	,	,	PUNCT
easat-308	361	26	as	as	SCONJ
easat-308	361	27	suggested	suggest	VERB
easat-308	361	28	by	by	ADP
easat-308	361	29	stakeholder	stakeholder	NOUN
easat-308	361	30	theory	theory	NOUN
easat-308	361	31	,	,	PUNCT
easat-308	361	32	demonstrating	demonstrate	VERB
easat-308	361	33	board	board	NOUN
easat-308	361	34	commitment	commitment	NOUN
easat-308	361	35	that	that	PRON
easat-308	361	36	ultimately	ultimately	ADV
easat-308	361	37	leads	lead	VERB
easat-308	361	38	to	to	ADP
easat-308	361	39	a	a	DET
easat-308	361	40	positive	positive	ADJ
easat-308	361	41	and	and	CCONJ
easat-308	361	42	significant	significant	ADJ
easat-308	361	43	relationship	relationship	NOUN
easat-308	361	44	with	with	ADP
easat-308	361	45	firm	firm	ADJ
easat-308	361	46	performance	performance	NOUN
easat-308	361	47	.	.	PUNCT
easat-308	362	1	the	the	DET
easat-308	362	2	proposed	propose	VERB
easat-308	362	3	hypothesis	hypothesis	NOUN
easat-308	362	4	for	for	ADP
easat-308	362	5	gov	gov	PROPN
easat-308	362	6	is	be	AUX
easat-308	362	7	accepted	accept	VERB
easat-308	362	8	as	as	SCONJ
easat-308	362	9	the	the	DET
easat-308	362	10	results	result	NOUN
easat-308	362	11	indicate	indicate	VERB
easat-308	362	12	a	a	DET
easat-308	362	13	significant	significant	ADJ
easat-308	362	14	positive	positive	ADJ
easat-308	362	15	relationship	relationship	NOUN
easat-308	362	16	.	.	PUNCT
easat-308	363	1	6	6	X
easat-308	363	2	.	.	X
easat-308	363	3	conclusion	conclusion	NOUN
easat-308	363	4	this	this	DET
easat-308	363	5	study	study	NOUN
easat-308	363	6	examines	examine	VERB
easat-308	363	7	the	the	DET
easat-308	363	8	factors	factor	NOUN
easat-308	363	9	that	that	PRON
easat-308	363	10	influence	influence	VERB
easat-308	363	11	corporate	corporate	ADJ
easat-308	363	12	performance	performance	NOUN
easat-308	363	13	under	under	ADP
easat-308	363	14	the	the	DET
easat-308	363	15	esg	esg	PROPN
easat-308	363	16	pillars	pillar	NOUN
easat-308	363	17	.	.	PUNCT
easat-308	364	1	the	the	DET
easat-308	364	2	study	study	NOUN
easat-308	364	3	shows	show	VERB
easat-308	364	4	that	that	SCONJ
easat-308	364	5	among	among	ADP
easat-308	364	6	the	the	DET
easat-308	364	7	three	three	NUM
easat-308	364	8	pillars	pillar	NOUN
easat-308	364	9	of	of	ADP
easat-308	364	10	esg	esg	PROPN
easat-308	364	11	,	,	PUNCT
easat-308	364	12	only	only	ADV
easat-308	364	13	gov	gov	PROPN
easat-308	364	14	has	have	VERB
easat-308	364	15	a	a	DET
easat-308	364	16	significant	significant	ADJ
easat-308	364	17	positive	positive	ADJ
easat-308	364	18	relationship	relationship	NOUN
easat-308	364	19	with	with	ADP
easat-308	364	20	roa	roa	PROPN
easat-308	364	21	.	.	PUNCT
easat-308	365	1	it	it	PRON
easat-308	365	2	can	can	AUX
easat-308	365	3	be	be	AUX
easat-308	365	4	concluded	conclude	VERB
easat-308	365	5	that	that	SCONJ
easat-308	365	6	gov	gov	PROPN
easat-308	365	7	has	have	VERB
easat-308	365	8	the	the	DET
easat-308	365	9	strongest	strong	ADJ
easat-308	365	10	influence	influence	NOUN
easat-308	365	11	on	on	ADP
easat-308	365	12	corporate	corporate	ADJ
easat-308	365	13	performance	performance	NOUN
easat-308	365	14	compared	compare	VERB
easat-308	365	15	to	to	ADP
easat-308	365	16	the	the	DET
easat-308	365	17	other	other	ADJ
easat-308	365	18	two	two	NUM
easat-308	365	19	pillars	pillar	NOUN
easat-308	365	20	,	,	PUNCT
easat-308	365	21	env	env	NOUN
easat-308	365	22	and	and	CCONJ
easat-308	365	23	soc	soc	NOUN
easat-308	365	24	.	.	PUNCT
easat-308	366	1	gov	gov	PROPN
easat-308	366	2	is	be	AUX
easat-308	366	3	the	the	DET
easat-308	366	4	most	most	ADV
easat-308	366	5	important	important	ADJ
easat-308	366	6	influencing	influence	VERB
easat-308	366	7	factor	factor	NOUN
easat-308	366	8	on	on	ADP
easat-308	366	9	firm	firm	ADJ
easat-308	366	10	performance	performance	NOUN
easat-308	366	11	.	.	PUNCT
easat-308	367	1	in	in	ADP
easat-308	367	2	the	the	DET
easat-308	367	3	malaysian	malaysian	ADJ
easat-308	367	4	context	context	NOUN
easat-308	367	5	,	,	PUNCT
easat-308	367	6	the	the	DET
easat-308	367	7	securities	security	NOUN
easat-308	367	8	commission	commission	PROPN
easat-308	367	9	(	(	PUNCT
easat-308	367	10	sc	sc	PROPN
easat-308	367	11	)	)	PUNCT
easat-308	367	12	has	have	AUX
easat-308	367	13	introduced	introduce	VERB
easat-308	367	14	the	the	DET
easat-308	367	15	mccg	mccg	NOUN
easat-308	367	16	,	,	PUNCT
easat-308	367	17	which	which	PRON
easat-308	367	18	has	have	AUX
easat-308	367	19	been	be	AUX
easat-308	367	20	shown	show	VERB
easat-308	367	21	to	to	PART
easat-308	367	22	have	have	VERB
easat-308	367	23	a	a	DET
easat-308	367	24	positive	positive	ADJ
easat-308	367	25	impact	impact	NOUN
easat-308	367	26	on	on	ADP
easat-308	367	27	corporate	corporate	ADJ
easat-308	367	28	performance	performance	NOUN
easat-308	367	29	.	.	PUNCT
easat-308	368	1	the	the	DET
easat-308	368	2	findings	finding	NOUN
easat-308	368	3	of	of	ADP
easat-308	368	4	mohammad	mohammad	PROPN
easat-308	368	5	and	and	CCONJ
easat-308	368	6	wasiuzzaman	wasiuzzaman	NOUN
easat-308	368	7	[	[	X
easat-308	368	8	6	6	NUM
easat-308	368	9	]	]	PUNCT
easat-308	368	10	,	,	PUNCT
easat-308	368	11	showing	show	VERB
easat-308	368	12	that	that	SCONJ
easat-308	368	13	the	the	DET
easat-308	368	14	level	level	NOUN
easat-308	368	15	of	of	ADP
easat-308	368	16	esg	esg	PROPN
easat-308	368	17	disclosure	disclosure	NOUN
easat-308	368	18	increased	increase	VERB
easat-308	368	19	after	after	SCONJ
easat-308	368	20	gender	gender	NOUN
easat-308	368	21	diversity	diversity	NOUN
easat-308	368	22	was	be	AUX
easat-308	368	23	14	14	NUM
easat-308	368	24	edelweiss	edelweiss	PROPN
easat-308	368	25	applied	apply	VERB
easat-308	368	26	science	science	NOUN
easat-308	368	27	and	and	CCONJ
easat-308	368	28	technology	technology	NOUN
easat-308	368	29	issn	issn	PROPN
easat-308	368	30	:	:	PUNCT
easat-308	368	31	2576	2576	NUM
easat-308	368	32	-	-	SYM
easat-308	368	33	8484	8484	NUM
easat-308	368	34	vol	vol	NOUN
easat-308	368	35	.	.	PROPN
easat-308	368	36	7	7	NUM
easat-308	368	37	,	,	PUNCT
easat-308	368	38	no	no	INTJ
easat-308	368	39	.	.	NOUN
easat-308	368	40	1	1	NUM
easat-308	368	41	:	:	SYM
easat-308	368	42	1	1	NUM
easat-308	368	43	-	-	SYM
easat-308	368	44	18	18	NUM
easat-308	368	45	,	,	PUNCT
easat-308	368	46	2023	2023	NUM
easat-308	368	47	doi	doi	NOUN
easat-308	368	48	:	:	PUNCT
easat-308	368	49	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	368	50	©	©	PROPN
easat-308	368	51	2023	2023	NUM
easat-308	368	52	by	by	ADP
easat-308	368	53	the	the	DET
easat-308	368	54	authors	author	NOUN
easat-308	368	55	;	;	PUNCT
easat-308	368	56	licensee	licensee	PROPN
easat-308	368	57	learning	learning	NOUN
easat-308	368	58	gate	gate	NOUN
easat-308	368	59	introduced	introduce	VERB
easat-308	368	60	by	by	ADP
easat-308	368	61	the	the	DET
easat-308	368	62	code	code	NOUN
easat-308	368	63	,	,	PUNCT
easat-308	368	64	support	support	VERB
easat-308	368	65	this	this	DET
easat-308	368	66	claim	claim	NOUN
easat-308	368	67	.	.	PUNCT
easat-308	369	1	the	the	DET
easat-308	369	2	authors	author	NOUN
easat-308	369	3	hypothesized	hypothesize	VERB
easat-308	369	4	that	that	SCONJ
easat-308	369	5	women	woman	NOUN
easat-308	369	6	’s	’s	PART
easat-308	369	7	greater	great	ADJ
easat-308	369	8	aversion	aversion	NOUN
easat-308	369	9	to	to	PART
easat-308	369	10	risk	risk	VERB
easat-308	369	11	and	and	CCONJ
easat-308	369	12	uncertainty	uncertainty	NOUN
easat-308	369	13	may	may	AUX
easat-308	369	14	be	be	AUX
easat-308	369	15	the	the	DET
easat-308	369	16	cause	cause	NOUN
easat-308	369	17	of	of	ADP
easat-308	369	18	this	this	DET
easat-308	369	19	effect	effect	NOUN
easat-308	369	20	.	.	PUNCT
easat-308	370	1	consequently	consequently	ADV
easat-308	370	2	,	,	PUNCT
easat-308	370	3	their	their	PRON
easat-308	370	4	participation	participation	NOUN
easat-308	370	5	in	in	ADP
easat-308	370	6	board	board	NOUN
easat-308	370	7	meetings	meeting	NOUN
easat-308	370	8	could	could	AUX
easat-308	370	9	lead	lead	VERB
easat-308	370	10	to	to	ADP
easat-308	370	11	increased	increase	VERB
easat-308	370	12	knowledge	knowledge	NOUN
easat-308	370	13	gap	gap	NOUN
easat-308	370	14	reduction	reduction	NOUN
easat-308	370	15	initiatives	initiative	NOUN
easat-308	370	16	and	and	CCONJ
easat-308	370	17	better	well	ADJ
easat-308	370	18	firm	firm	ADJ
easat-308	370	19	performance	performance	NOUN
easat-308	370	20	.	.	PUNCT
easat-308	371	1	it	it	PRON
easat-308	371	2	is	be	AUX
easat-308	371	3	undeniable	undeniable	ADJ
easat-308	371	4	that	that	SCONJ
easat-308	371	5	the	the	DET
easat-308	371	6	ongoing	ongoing	ADJ
easat-308	371	7	revisions	revision	NOUN
easat-308	371	8	to	to	ADP
easat-308	371	9	the	the	DET
easat-308	371	10	code	code	NOUN
easat-308	371	11	could	could	AUX
easat-308	371	12	be	be	AUX
easat-308	371	13	one	one	NUM
easat-308	371	14	of	of	ADP
easat-308	371	15	the	the	DET
easat-308	371	16	factors	factor	NOUN
easat-308	371	17	that	that	PRON
easat-308	371	18	make	make	VERB
easat-308	371	19	corporate	corporate	ADJ
easat-308	371	20	governance	governance	NOUN
easat-308	371	21	the	the	DET
easat-308	371	22	most	most	ADV
easat-308	371	23	important	important	ADJ
easat-308	371	24	influencer	influencer	NOUN
easat-308	371	25	of	of	ADP
easat-308	371	26	corporate	corporate	ADJ
easat-308	371	27	performance	performance	NOUN
easat-308	371	28	in	in	ADP
easat-308	371	29	malaysia	malaysia	PROPN
easat-308	371	30	,	,	PUNCT
easat-308	371	31	as	as	SCONJ
easat-308	371	32	firms	firm	NOUN
easat-308	371	33	are	be	AUX
easat-308	371	34	encouraged	encourage	VERB
easat-308	371	35	to	to	PART
easat-308	371	36	implement	implement	VERB
easat-308	371	37	the	the	DET
easat-308	371	38	contents	content	NOUN
easat-308	371	39	of	of	ADP
easat-308	371	40	the	the	DET
easat-308	371	41	rules	rule	NOUN
easat-308	371	42	rather	rather	ADV
easat-308	371	43	than	than	ADP
easat-308	371	44	just	just	ADV
easat-308	371	45	ticking	tick	VERB
easat-308	371	46	the	the	DET
easat-308	371	47	boxes	box	NOUN
easat-308	371	48	.	.	PUNCT
easat-308	372	1	regarding	regard	VERB
easat-308	372	2	the	the	DET
easat-308	372	3	control	control	NOUN
easat-308	372	4	variables	variable	NOUN
easat-308	372	5	,	,	PUNCT
easat-308	372	6	it	it	PRON
easat-308	372	7	is	be	AUX
easat-308	372	8	found	find	VERB
easat-308	372	9	that	that	SCONJ
easat-308	372	10	firm	firm	ADJ
easat-308	372	11	size	size	NOUN
easat-308	372	12	(	(	PUNCT
easat-308	372	13	size	size	NOUN
easat-308	372	14	)	)	PUNCT
easat-308	372	15	is	be	AUX
easat-308	372	16	strongly	strongly	ADV
easat-308	372	17	and	and	CCONJ
easat-308	372	18	positively	positively	ADV
easat-308	372	19	related	relate	VERB
easat-308	372	20	to	to	ADP
easat-308	372	21	roa	roa	PROPN
easat-308	372	22	(	(	PUNCT
easat-308	372	23	b	b	NOUN
easat-308	372	24	=	=	SYM
easat-308	372	25	6.232	6.232	NUM
easat-308	372	26	,	,	PUNCT
easat-308	372	27	t	t	NOUN
easat-308	372	28	=	=	PUNCT
easat-308	372	29	2.769	2.769	NUM
easat-308	372	30	,	,	PUNCT
easat-308	372	31	p	p	X
easat-308	372	32	<	<	X
easat-308	372	33	0.05	0.05	NUM
easat-308	372	34	)	)	PUNCT
easat-308	372	35	.	.	PUNCT
easat-308	373	1	thus	thus	ADV
easat-308	373	2	,	,	PUNCT
easat-308	373	3	it	it	PRON
easat-308	373	4	can	can	AUX
easat-308	373	5	be	be	AUX
easat-308	373	6	said	say	VERB
easat-308	373	7	that	that	SCONJ
easat-308	373	8	the	the	PRON
easat-308	373	9	larger	large	ADJ
easat-308	373	10	the	the	DET
easat-308	373	11	firm	firm	NOUN
easat-308	373	12	,	,	PUNCT
easat-308	373	13	the	the	PRON
easat-308	373	14	better	well	ADJ
easat-308	373	15	its	its	PRON
easat-308	373	16	performance	performance	NOUN
easat-308	373	17	(	(	PUNCT
easat-308	373	18	as	as	SCONJ
easat-308	373	19	measured	measure	VERB
easat-308	373	20	by	by	ADP
easat-308	373	21	roa	roa	PROPN
easat-308	373	22	)	)	PUNCT
easat-308	373	23	.	.	PUNCT
easat-308	374	1	similar	similar	ADJ
easat-308	374	2	results	result	NOUN
easat-308	374	3	are	be	AUX
easat-308	374	4	found	find	VERB
easat-308	374	5	in	in	ADP
easat-308	374	6	most	most	ADJ
easat-308	374	7	previous	previous	ADJ
easat-308	374	8	studies	study	NOUN
easat-308	374	9	,	,	PUNCT
easat-308	374	10	such	such	ADJ
easat-308	374	11	as	as	ADP
easat-308	374	12	kabir	kabir	PROPN
easat-308	374	13	and	and	CCONJ
easat-308	374	14	thai	thai	PROPN
easat-308	374	15	[	[	X
easat-308	374	16	66	66	NUM
easat-308	374	17	]	]	PUNCT
easat-308	374	18	and	and	CCONJ
easat-308	374	19	galbreath	galbreath	X
easat-308	375	1	[	[	X
easat-308	375	2	67	67	NUM
easat-308	375	3	]	]	PUNCT
easat-308	375	4	.	.	PUNCT
easat-308	376	1	larger	large	ADJ
easat-308	376	2	firms	firm	NOUN
easat-308	376	3	are	be	AUX
easat-308	376	4	said	say	VERB
easat-308	376	5	to	to	PART
easat-308	376	6	have	have	VERB
easat-308	376	7	more	more	ADJ
easat-308	376	8	assets	asset	NOUN
easat-308	376	9	,	,	PUNCT
easat-308	376	10	highly	highly	ADV
easat-308	376	11	skilled	skilled	ADJ
easat-308	376	12	employees	employee	NOUN
easat-308	376	13	,	,	PUNCT
easat-308	376	14	and	and	CCONJ
easat-308	376	15	higher	high	ADJ
easat-308	376	16	productivity	productivity	NOUN
easat-308	376	17	.	.	PUNCT
easat-308	377	1	therefore	therefore	ADV
easat-308	377	2	,	,	PUNCT
easat-308	377	3	their	their	PRON
easat-308	377	4	performance	performance	NOUN
easat-308	377	5	is	be	AUX
easat-308	377	6	expected	expect	VERB
easat-308	377	7	to	to	PART
easat-308	377	8	improve	improve	VERB
easat-308	377	9	,	,	PUNCT
easat-308	377	10	according	accord	VERB
easat-308	377	11	to	to	ADP
easat-308	377	12	alareeni	alareeni	NOUN
easat-308	377	13	and	and	CCONJ
easat-308	377	14	hamdan	hamdan	PROPN
easat-308	378	1	[	[	X
easat-308	378	2	18	18	NUM
easat-308	378	3	]	]	PUNCT
easat-308	378	4	.	.	PUNCT
easat-308	379	1	galbreath	galbreath	PROPN
easat-308	380	1	[	[	X
easat-308	380	2	67	67	NUM
easat-308	380	3	]	]	PUNCT
easat-308	380	4	and	and	CCONJ
easat-308	380	5	hsu	hsu	PROPN
easat-308	380	6	,	,	PUNCT
easat-308	380	7	et	et	PROPN
easat-308	380	8	al	al	PROPN
easat-308	380	9	.	.	PUNCT
easat-308	381	1	[	[	X
easat-308	381	2	68	68	NUM
easat-308	381	3	]	]	PUNCT
easat-308	381	4	also	also	ADV
easat-308	381	5	noted	note	VERB
easat-308	381	6	that	that	SCONJ
easat-308	381	7	larger	large	ADJ
easat-308	381	8	firms	firm	NOUN
easat-308	381	9	have	have	VERB
easat-308	381	10	the	the	DET
easat-308	381	11	ability	ability	NOUN
easat-308	381	12	to	to	PART
easat-308	381	13	acquire	acquire	VERB
easat-308	381	14	maximum	maximum	ADJ
easat-308	381	15	resources	resource	NOUN
easat-308	381	16	and	and	CCONJ
easat-308	381	17	use	use	VERB
easat-308	381	18	them	they	PRON
easat-308	381	19	for	for	ADP
easat-308	381	20	the	the	DET
easat-308	381	21	most	most	ADV
easat-308	381	22	promising	promising	ADJ
easat-308	381	23	prospects	prospect	NOUN
easat-308	381	24	.	.	PUNCT
easat-308	382	1	in	in	ADP
easat-308	382	2	addition	addition	NOUN
easat-308	382	3	,	,	PUNCT
easat-308	382	4	mohd	mohd	PROPN
easat-308	382	5	razali	razali	VERB
easat-308	382	6	,	,	PUNCT
easat-308	382	7	et	et	PROPN
easat-308	382	8	al	al	PROPN
easat-308	382	9	.	.	PUNCT
easat-308	383	1	[	[	X
easat-308	383	2	29	29	NUM
easat-308	383	3	]	]	PUNCT
easat-308	383	4	found	find	VERB
easat-308	383	5	that	that	SCONJ
easat-308	383	6	larger	large	ADJ
easat-308	383	7	firms	firm	NOUN
easat-308	383	8	have	have	VERB
easat-308	383	9	greater	great	ADJ
easat-308	383	10	bargaining	bargaining	NOUN
easat-308	383	11	power	power	NOUN
easat-308	383	12	in	in	ADP
easat-308	383	13	the	the	DET
easat-308	383	14	market	market	NOUN
easat-308	383	15	,	,	PUNCT
easat-308	383	16	which	which	PRON
easat-308	383	17	helps	help	VERB
easat-308	383	18	them	they	PRON
easat-308	383	19	perform	perform	VERB
easat-308	383	20	better	well	ADV
easat-308	383	21	.	.	PUNCT
easat-308	384	1	debt	debt	NOUN
easat-308	384	2	,	,	PUNCT
easat-308	384	3	as	as	SCONJ
easat-308	384	4	measured	measure	VERB
easat-308	384	5	by	by	ADP
easat-308	384	6	the	the	DET
easat-308	384	7	ratio	ratio	NOUN
easat-308	384	8	of	of	ADP
easat-308	384	9	total	total	ADJ
easat-308	384	10	debt	debt	NOUN
easat-308	384	11	to	to	ADP
easat-308	384	12	total	total	ADJ
easat-308	384	13	assets	asset	NOUN
easat-308	384	14	,	,	PUNCT
easat-308	384	15	is	be	AUX
easat-308	384	16	significantly	significantly	ADV
easat-308	384	17	negatively	negatively	ADV
easat-308	384	18	related	relate	VERB
easat-308	384	19	to	to	ADP
easat-308	384	20	firm	firm	ADJ
easat-308	384	21	performance	performance	NOUN
easat-308	384	22	(	(	PUNCT
easat-308	384	23	b	b	NOUN
easat-308	384	24	=	=	SYM
easat-308	384	25	0.308	0.308	NUM
easat-308	384	26	,	,	PUNCT
easat-308	384	27	t	t	NOUN
easat-308	384	28	=	=	PUNCT
easat-308	385	1	5.271	5.271	NUM
easat-308	385	2	,	,	PUNCT
easat-308	385	3	p	p	X
easat-308	385	4	<	<	X
easat-308	385	5	0.05	0.05	NUM
easat-308	385	6	)	)	PUNCT
easat-308	385	7	,	,	PUNCT
easat-308	385	8	implying	imply	VERB
easat-308	385	9	that	that	SCONJ
easat-308	385	10	debt	debt	NOUN
easat-308	385	11	has	have	VERB
easat-308	385	12	a	a	DET
easat-308	385	13	negative	negative	ADJ
easat-308	385	14	impact	impact	NOUN
easat-308	385	15	on	on	ADP
easat-308	385	16	firm	firm	ADJ
easat-308	385	17	performance	performance	NOUN
easat-308	385	18	[	[	X
easat-308	385	19	68	68	NUM
easat-308	385	20	]	]	PUNCT
easat-308	385	21	.	.	PUNCT
easat-308	386	1	with	with	ADP
easat-308	386	2	an	an	DET
easat-308	386	3	increase	increase	NOUN
easat-308	386	4	in	in	ADP
easat-308	386	5	debt	debt	NOUN
easat-308	386	6	,	,	PUNCT
easat-308	386	7	interest	interest	NOUN
easat-308	386	8	payments	payment	NOUN
easat-308	386	9	also	also	ADV
easat-308	386	10	increase	increase	VERB
easat-308	386	11	,	,	PUNCT
easat-308	386	12	leading	lead	VERB
easat-308	386	13	to	to	ADP
easat-308	386	14	a	a	DET
easat-308	386	15	decrease	decrease	NOUN
easat-308	386	16	in	in	ADP
easat-308	386	17	the	the	DET
easat-308	386	18	firm	firm	NOUN
easat-308	386	19	's	's	PART
easat-308	386	20	income	income	NOUN
easat-308	386	21	and	and	CCONJ
easat-308	386	22	performance	performance	NOUN
easat-308	386	23	[	[	X
easat-308	386	24	69	69	NUM
easat-308	386	25	]	]	PUNCT
easat-308	386	26	.	.	PUNCT
easat-308	387	1	this	this	DET
easat-308	387	2	finding	finding	NOUN
easat-308	387	3	is	be	AUX
easat-308	387	4	confirmed	confirm	VERB
easat-308	387	5	by	by	ADP
easat-308	387	6	loftsgarden	loftsgarden	ADJ
easat-308	387	7	[	[	X
easat-308	387	8	70	70	NUM
easat-308	387	9	]	]	PUNCT
easat-308	387	10	and	and	CCONJ
easat-308	387	11	barnett	barnett	PROPN
easat-308	387	12	and	and	CCONJ
easat-308	387	13	salomon	salomon	PROPN
easat-308	387	14	[	[	X
easat-308	387	15	71	71	NUM
easat-308	387	16	]	]	PUNCT
easat-308	387	17	.	.	PUNCT
easat-308	388	1	this	this	DET
easat-308	388	2	study	study	NOUN
easat-308	388	3	is	be	AUX
easat-308	388	4	subject	subject	ADJ
easat-308	388	5	to	to	ADP
easat-308	388	6	several	several	ADJ
easat-308	388	7	limitations	limitation	NOUN
easat-308	388	8	.	.	PUNCT
easat-308	389	1	first	first	ADV
easat-308	389	2	,	,	PUNCT
easat-308	389	3	it	it	PRON
easat-308	389	4	focused	focus	VERB
easat-308	389	5	only	only	ADV
easat-308	389	6	on	on	ADP
easat-308	389	7	the	the	DET
easat-308	389	8	malaysian	malaysian	ADJ
easat-308	389	9	environment	environment	NOUN
easat-308	389	10	and	and	CCONJ
easat-308	389	11	business	business	NOUN
easat-308	389	12	setting	setting	NOUN
easat-308	389	13	.	.	PUNCT
easat-308	390	1	therefore	therefore	ADV
easat-308	390	2	,	,	PUNCT
easat-308	390	3	the	the	DET
easat-308	390	4	results	result	NOUN
easat-308	390	5	may	may	AUX
easat-308	390	6	be	be	AUX
easat-308	390	7	applicable	applicable	ADJ
easat-308	390	8	to	to	ADP
easat-308	390	9	other	other	ADJ
easat-308	390	10	countries	country	NOUN
easat-308	390	11	with	with	ADP
easat-308	390	12	similar	similar	ADJ
easat-308	390	13	political	political	ADJ
easat-308	390	14	,	,	PUNCT
easat-308	390	15	economic	economic	ADJ
easat-308	390	16	,	,	PUNCT
easat-308	390	17	and	and	CCONJ
easat-308	390	18	institutional	institutional	ADJ
easat-308	390	19	environments	environment	NOUN
easat-308	390	20	.	.	PUNCT
easat-308	391	1	however	however	ADV
easat-308	391	2	,	,	PUNCT
easat-308	391	3	they	they	PRON
easat-308	391	4	may	may	AUX
easat-308	391	5	not	not	PART
easat-308	391	6	be	be	AUX
easat-308	391	7	suitable	suitable	ADJ
easat-308	391	8	for	for	ADP
easat-308	391	9	countries	country	NOUN
easat-308	391	10	with	with	ADP
easat-308	391	11	a	a	DET
easat-308	391	12	significantly	significantly	ADV
easat-308	391	13	different	different	ADJ
easat-308	391	14	environment	environment	NOUN
easat-308	391	15	.	.	PUNCT
easat-308	392	1	secondly	secondly	ADV
easat-308	392	2	,	,	PUNCT
easat-308	392	3	the	the	DET
easat-308	392	4	study	study	NOUN
easat-308	392	5	only	only	ADV
easat-308	392	6	examined	examine	VERB
easat-308	392	7	the	the	DET
easat-308	392	8	impact	impact	NOUN
easat-308	392	9	of	of	ADP
easat-308	392	10	esg	esg	PROPN
easat-308	392	11	disclosure	disclosure	NOUN
easat-308	392	12	,	,	PUNCT
easat-308	392	13	which	which	PRON
easat-308	392	14	is	be	AUX
easat-308	392	15	divided	divide	VERB
easat-308	392	16	into	into	ADP
easat-308	392	17	three	three	NUM
easat-308	392	18	pillars	pillar	NOUN
easat-308	392	19	,	,	PUNCT
easat-308	392	20	on	on	ADP
easat-308	392	21	the	the	DET
easat-308	392	22	performance	performance	NOUN
easat-308	392	23	of	of	ADP
easat-308	392	24	firms	firm	NOUN
easat-308	392	25	in	in	ADP
easat-308	392	26	the	the	DET
easat-308	392	27	ftse	ftse	PROPN
easat-308	392	28	bursa	bursa	PROPN
easat-308	392	29	malaysia	malaysia	PROPN
easat-308	392	30	top	top	ADJ
easat-308	392	31	100	100	NUM
easat-308	392	32	index	index	NOUN
easat-308	392	33	.	.	PUNCT
easat-308	393	1	the	the	DET
easat-308	393	2	results	result	NOUN
easat-308	393	3	might	might	AUX
easat-308	393	4	be	be	AUX
easat-308	393	5	different	different	ADJ
easat-308	393	6	if	if	SCONJ
easat-308	393	7	firms	firm	NOUN
easat-308	393	8	with	with	ADP
easat-308	393	9	other	other	ADJ
easat-308	393	10	characteristics	characteristic	NOUN
easat-308	393	11	,	,	PUNCT
easat-308	393	12	such	such	ADJ
easat-308	393	13	as	as	ADP
easat-308	393	14	small	small	ADJ
easat-308	393	15	and	and	CCONJ
easat-308	393	16	medium	medium	ADJ
easat-308	393	17	-	-	PUNCT
easat-308	393	18	sized	sized	ADJ
easat-308	393	19	enterprises	enterprise	NOUN
easat-308	393	20	(	(	PUNCT
easat-308	393	21	smes	sme	NOUN
easat-308	393	22	)	)	PUNCT
easat-308	393	23	and	and	CCONJ
easat-308	393	24	state	state	NOUN
easat-308	393	25	-	-	PUNCT
easat-308	393	26	owned	own	VERB
easat-308	393	27	enterprises	enterprise	NOUN
easat-308	393	28	,	,	PUNCT
easat-308	393	29	had	have	AUX
easat-308	393	30	been	be	AUX
easat-308	393	31	selected	select	VERB
easat-308	393	32	for	for	ADP
easat-308	393	33	the	the	DET
easat-308	393	34	study	study	NOUN
easat-308	393	35	.	.	PUNCT
easat-308	394	1	therefore	therefore	ADV
easat-308	394	2	,	,	PUNCT
easat-308	394	3	the	the	DET
easat-308	394	4	findings	finding	NOUN
easat-308	394	5	in	in	ADP
easat-308	394	6	this	this	DET
easat-308	394	7	study	study	NOUN
easat-308	394	8	are	be	AUX
easat-308	394	9	only	only	ADV
easat-308	394	10	relevant	relevant	ADJ
easat-308	394	11	to	to	ADP
easat-308	394	12	firms	firm	NOUN
easat-308	394	13	with	with	ADP
easat-308	394	14	similar	similar	ADJ
easat-308	394	15	characteristics	characteristic	NOUN
easat-308	394	16	.	.	PUNCT
easat-308	395	1	in	in	ADP
easat-308	395	2	sum	sum	NOUN
easat-308	395	3	,	,	PUNCT
easat-308	395	4	the	the	DET
easat-308	395	5	findings	finding	NOUN
easat-308	395	6	of	of	ADP
easat-308	395	7	this	this	DET
easat-308	395	8	study	study	NOUN
easat-308	395	9	could	could	AUX
easat-308	395	10	help	help	VERB
easat-308	395	11	stimulate	stimulate	VERB
easat-308	395	12	corporate	corporate	ADJ
easat-308	395	13	interest	interest	NOUN
easat-308	395	14	in	in	ADP
easat-308	395	15	such	such	ADJ
easat-308	395	16	activities	activity	NOUN
easat-308	395	17	,	,	PUNCT
easat-308	395	18	as	as	SCONJ
easat-308	395	19	they	they	PRON
easat-308	395	20	would	would	AUX
easat-308	395	21	be	be	AUX
easat-308	395	22	rewarded	reward	VERB
easat-308	395	23	with	with	ADP
easat-308	395	24	long	long	ADJ
easat-308	395	25	-	-	PUNCT
easat-308	395	26	term	term	NOUN
easat-308	395	27	business	business	NOUN
easat-308	395	28	success	success	NOUN
easat-308	395	29	.	.	PUNCT
easat-308	396	1	firms	firm	NOUN
easat-308	396	2	are	be	AUX
easat-308	396	3	more	more	ADV
easat-308	396	4	likely	likely	ADJ
easat-308	396	5	to	to	PART
easat-308	396	6	access	access	VERB
easat-308	396	7	investment	investment	NOUN
easat-308	396	8	funds	fund	NOUN
easat-308	396	9	and	and	CCONJ
easat-308	396	10	recognition	recognition	NOUN
easat-308	396	11	if	if	SCONJ
easat-308	396	12	regulators	regulator	NOUN
easat-308	396	13	believe	believe	VERB
easat-308	396	14	they	they	PRON
easat-308	396	15	can	can	AUX
easat-308	396	16	be	be	AUX
easat-308	396	17	trusted	trust	VERB
easat-308	396	18	.	.	PUNCT
easat-308	397	1	this	this	DET
easat-308	397	2	belief	belief	NOUN
easat-308	397	3	increases	increase	VERB
easat-308	397	4	their	their	PRON
easat-308	397	5	chances	chance	NOUN
easat-308	397	6	of	of	ADP
easat-308	397	7	attracting	attract	VERB
easat-308	397	8	new	new	ADJ
easat-308	397	9	growth	growth	NOUN
easat-308	397	10	prospects	prospect	NOUN
easat-308	397	11	.	.	PUNCT
easat-308	398	1	this	this	DET
easat-308	398	2	study	study	NOUN
easat-308	398	3	also	also	ADV
easat-308	398	4	contributes	contribute	VERB
easat-308	398	5	by	by	ADP
easat-308	398	6	providing	provide	VERB
easat-308	398	7	evidence	evidence	NOUN
easat-308	398	8	that	that	SCONJ
easat-308	398	9	esg	esg	PROPN
easat-308	398	10	recommendations	recommendation	NOUN
easat-308	398	11	help	help	VERB
easat-308	398	12	firms	firm	NOUN
easat-308	398	13	enter	enter	VERB
easat-308	398	14	new	new	ADJ
easat-308	398	15	markets	market	NOUN
easat-308	398	16	and	and	CCONJ
easat-308	398	17	expand	expand	VERB
easat-308	398	18	into	into	ADP
easat-308	398	19	existing	exist	VERB
easat-308	398	20	markets	market	NOUN
easat-308	398	21	.	.	PUNCT
easat-308	399	1	in	in	ADP
easat-308	399	2	addition	addition	NOUN
easat-308	399	3	,	,	PUNCT
easat-308	399	4	it	it	PRON
easat-308	399	5	provides	provide	VERB
easat-308	399	6	insight	insight	NOUN
easat-308	399	7	into	into	ADP
easat-308	399	8	the	the	DET
easat-308	399	9	most	most	ADV
easat-308	399	10	important	important	ADJ
easat-308	399	11	factors	factor	NOUN
easat-308	399	12	influencing	influence	VERB
easat-308	399	13	firm	firm	ADJ
easat-308	399	14	performance	performance	NOUN
easat-308	399	15	.	.	PUNCT
easat-308	400	1	this	this	PRON
easat-308	400	2	allows	allow	VERB
easat-308	400	3	firms	firm	NOUN
easat-308	400	4	to	to	PART
easat-308	400	5	focus	focus	VERB
easat-308	400	6	more	more	ADV
easat-308	400	7	on	on	ADP
easat-308	400	8	this	this	DET
easat-308	400	9	aspect	aspect	NOUN
easat-308	400	10	and	and	CCONJ
easat-308	400	11	develop	develop	VERB
easat-308	400	12	corporate	corporate	ADJ
easat-308	400	13	strategies	strategy	NOUN
easat-308	400	14	that	that	PRON
easat-308	400	15	enable	enable	VERB
easat-308	400	16	them	they	PRON
easat-308	400	17	to	to	PART
easat-308	400	18	get	get	VERB
easat-308	400	19	the	the	DET
easat-308	400	20	most	most	ADJ
easat-308	400	21	out	out	ADP
easat-308	400	22	of	of	ADP
easat-308	400	23	esg	esg	PROPN
easat-308	400	24	data	datum	NOUN
easat-308	400	25	reporting	reporting	NOUN
easat-308	400	26	.	.	PUNCT
easat-308	401	1	funding	funding	NOUN
easat-308	401	2	:	:	PUNCT
easat-308	401	3	this	this	DET
easat-308	401	4	study	study	NOUN
easat-308	401	5	received	receive	VERB
easat-308	401	6	no	no	DET
easat-308	401	7	specific	specific	ADJ
easat-308	401	8	financial	financial	ADJ
easat-308	401	9	support	support	NOUN
easat-308	401	10	.	.	PUNCT
easat-308	402	1	institutional	institutional	ADJ
easat-308	402	2	review	review	PROPN
easat-308	402	3	board	board	NOUN
easat-308	402	4	statement	statement	NOUN
easat-308	402	5	:	:	PUNCT
easat-308	402	6	not	not	PART
easat-308	402	7	applicable	applicable	ADJ
easat-308	402	8	.	.	PUNCT
easat-308	403	1	transparency	transparency	NOUN
easat-308	403	2	:	:	PUNCT
easat-308	403	3	the	the	DET
easat-308	403	4	authors	author	NOUN
easat-308	403	5	confirm	confirm	VERB
easat-308	403	6	that	that	SCONJ
easat-308	403	7	the	the	DET
easat-308	403	8	manuscript	manuscript	NOUN
easat-308	403	9	is	be	AUX
easat-308	403	10	an	an	DET
easat-308	403	11	honest	honest	ADJ
easat-308	403	12	,	,	PUNCT
easat-308	403	13	accurate	accurate	ADJ
easat-308	403	14	,	,	PUNCT
easat-308	403	15	and	and	CCONJ
easat-308	403	16	transparent	transparent	ADJ
easat-308	403	17	account	account	NOUN
easat-308	403	18	of	of	ADP
easat-308	403	19	the	the	DET
easat-308	403	20	study	study	NOUN
easat-308	403	21	;	;	PUNCT
easat-308	403	22	that	that	SCONJ
easat-308	403	23	no	no	DET
easat-308	403	24	vital	vital	ADJ
easat-308	403	25	features	feature	NOUN
easat-308	403	26	of	of	ADP
easat-308	403	27	the	the	DET
easat-308	403	28	study	study	NOUN
easat-308	403	29	have	have	AUX
easat-308	403	30	been	be	AUX
easat-308	403	31	omitted	omit	VERB
easat-308	403	32	;	;	PUNCT
easat-308	403	33	and	and	CCONJ
easat-308	403	34	that	that	SCONJ
easat-308	403	35	any	any	DET
easat-308	403	36	discrepancies	discrepancy	NOUN
easat-308	403	37	from	from	ADP
easat-308	403	38	the	the	DET
easat-308	403	39	study	study	NOUN
easat-308	403	40	as	as	SCONJ
easat-308	403	41	planned	plan	VERB
easat-308	403	42	have	have	AUX
easat-308	403	43	been	be	AUX
easat-308	403	44	explained	explain	VERB
easat-308	403	45	.	.	PUNCT
easat-308	404	1	this	this	DET
easat-308	404	2	study	study	NOUN
easat-308	404	3	followed	follow	VERB
easat-308	404	4	all	all	DET
easat-308	404	5	ethical	ethical	ADJ
easat-308	404	6	practices	practice	NOUN
easat-308	404	7	during	during	ADP
easat-308	404	8	writing	writing	NOUN
easat-308	404	9	.	.	PUNCT
easat-308	405	1	competing	compete	VERB
easat-308	405	2	interests	interest	NOUN
easat-308	405	3	:	:	PUNCT
easat-308	405	4	the	the	DET
easat-308	405	5	authors	author	NOUN
easat-308	405	6	declare	declare	VERB
easat-308	405	7	that	that	SCONJ
easat-308	405	8	they	they	PRON
easat-308	405	9	have	have	VERB
easat-308	405	10	no	no	DET
easat-308	405	11	competing	compete	VERB
easat-308	405	12	interests	interest	NOUN
easat-308	405	13	.	.	PUNCT
easat-308	406	1	15	15	NUM
easat-308	406	2	edelweiss	edelweiss	PROPN
easat-308	406	3	applied	apply	VERB
easat-308	406	4	science	science	NOUN
easat-308	406	5	and	and	CCONJ
easat-308	406	6	technology	technology	NOUN
easat-308	406	7	issn	issn	PROPN
easat-308	406	8	:	:	PUNCT
easat-308	406	9	2576	2576	NUM
easat-308	406	10	-	-	SYM
easat-308	406	11	8484	8484	NUM
easat-308	406	12	vol	vol	NOUN
easat-308	406	13	.	.	PROPN
easat-308	407	1	7	7	NUM
easat-308	407	2	,	,	PUNCT
easat-308	407	3	no	no	INTJ
easat-308	407	4	.	.	NOUN
easat-308	407	5	1	1	NUM
easat-308	407	6	:	:	SYM
easat-308	407	7	1	1	NUM
easat-308	407	8	-	-	SYM
easat-308	407	9	18	18	NUM
easat-308	407	10	,	,	PUNCT
easat-308	407	11	2023	2023	NUM
easat-308	407	12	doi	doi	NOUN
easat-308	407	13	:	:	PUNCT
easat-308	407	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	407	15	©	©	PROPN
easat-308	407	16	2023	2023	NUM
easat-308	407	17	by	by	ADP
easat-308	407	18	the	the	DET
easat-308	407	19	authors	author	NOUN
easat-308	407	20	;	;	PUNCT
easat-308	407	21	licensee	licensee	PROPN
easat-308	407	22	learning	learn	VERB
easat-308	407	23	gate	gate	PROPN
easat-308	407	24	authors	author	NOUN
easat-308	407	25	’	’	PART
easat-308	407	26	contributions	contribution	NOUN
easat-308	407	27	:	:	PUNCT
easat-308	407	28	all	all	DET
easat-308	407	29	authors	author	NOUN
easat-308	407	30	contributed	contribute	VERB
easat-308	407	31	equally	equally	ADV
easat-308	407	32	to	to	ADP
easat-308	407	33	the	the	DET
easat-308	407	34	conception	conception	NOUN
easat-308	407	35	and	and	CCONJ
easat-308	407	36	design	design	NOUN
easat-308	407	37	of	of	ADP
easat-308	407	38	the	the	DET
easat-308	407	39	study	study	NOUN
easat-308	407	40	.	.	PUNCT
easat-308	408	1	all	all	DET
easat-308	408	2	authors	author	NOUN
easat-308	408	3	have	have	AUX
easat-308	408	4	read	read	VERB
easat-308	408	5	and	and	CCONJ
easat-308	408	6	agreed	agree	VERB
easat-308	408	7	to	to	ADP
easat-308	408	8	the	the	DET
easat-308	408	9	published	publish	VERB
easat-308	408	10	version	version	NOUN
easat-308	408	11	of	of	ADP
easat-308	408	12	the	the	DET
easat-308	408	13	manuscript	manuscript	NOUN
easat-308	408	14	.	.	PUNCT
easat-308	409	1	copyright	copyright	NOUN
easat-308	409	2	:	:	PUNCT
easat-308	409	3	©	©	PROPN
easat-308	409	4	2023	2023	NUM
easat-308	409	5	by	by	ADP
easat-308	409	6	the	the	DET
easat-308	409	7	authors	author	NOUN
easat-308	409	8	.	.	PUNCT
easat-308	410	1	this	this	DET
easat-308	410	2	article	article	NOUN
easat-308	410	3	is	be	AUX
easat-308	410	4	an	an	DET
easat-308	410	5	open	open	ADJ
easat-308	410	6	access	access	NOUN
easat-308	410	7	article	article	NOUN
easat-308	410	8	distributed	distribute	VERB
easat-308	410	9	under	under	ADP
easat-308	410	10	the	the	DET
easat-308	410	11	terms	term	NOUN
easat-308	410	12	and	and	CCONJ
easat-308	410	13	conditions	condition	NOUN
easat-308	410	14	of	of	ADP
easat-308	410	15	the	the	DET
easat-308	410	16	creative	creative	ADJ
easat-308	410	17	commons	common	NOUN
easat-308	410	18	attribution	attribution	NOUN
easat-308	410	19	(	(	PUNCT
easat-308	410	20	cc	cc	NOUN
easat-308	410	21	by	by	ADP
easat-308	410	22	)	)	PUNCT
easat-308	410	23	license	license	NOUN
easat-308	410	24	(	(	PUNCT
easat-308	410	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-308	410	26	)	)	PUNCT
easat-308	410	27	.	.	PUNCT
easat-308	411	1	references	reference	NOUN
easat-308	411	2	[	[	X
easat-308	411	3	1	1	X
easat-308	411	4	]	]	PUNCT
easat-308	411	5	j.	j.	PROPN
easat-308	411	6	e.	e.	PROPN
easat-308	411	7	fisch	fisch	PROPN
easat-308	411	8	,	,	PUNCT
easat-308	411	9	"	"	PUNCT
easat-308	411	10	making	make	VERB
easat-308	411	11	sustainability	sustainability	NOUN
easat-308	411	12	disclosure	disclosure	NOUN
easat-308	411	13	sustainable	sustainable	ADJ
easat-308	411	14	georgetown	georgetown	PROPN
easat-308	411	15	law	law	NOUN
easat-308	411	16	journal	journal	NOUN
easat-308	411	17	,	,	PUNCT
easat-308	411	18	research	research	NOUN
easat-308	411	19	paper	paper	NOUN
easat-308	411	20	no.18	no.18	PROPN
easat-308	411	21	-	-	PUNCT
easat-308	411	22	27	27	NUM
easat-308	411	23	,	,	PUNCT
easat-308	411	24	"	"	PUNCT
easat-308	411	25	retrieved	retrieve	VERB
easat-308	411	26	:	:	PUNCT
easat-308	411	27	https://ssrn.com/abstract=3233053	https://ssrn.com/abstract=3233053	NOUN
easat-308	411	28	.	.	PUNCT
easat-308	411	29	2018	2018	NUM
easat-308	411	30	.	.	PUNCT
easat-308	412	1	[	[	X
easat-308	412	2	2	2	NUM
easat-308	412	3	]	]	X
easat-308	412	4	r.	r.	PROPN
easat-308	412	5	boffo	boffo	PROPN
easat-308	412	6	and	and	CCONJ
easat-308	412	7	r.	r.	PROPN
easat-308	412	8	patalano	patalano	PROPN
easat-308	412	9	,	,	PUNCT
easat-308	412	10	"	"	PUNCT
easat-308	412	11	esg	esg	PROPN
easat-308	412	12	investing	investing	NOUN
easat-308	412	13	:	:	PUNCT
easat-308	412	14	practices	practice	NOUN
easat-308	412	15	,	,	PUNCT
easat-308	412	16	progress	progress	NOUN
easat-308	412	17	and	and	CCONJ
easat-308	412	18	challenges	challenge	NOUN
easat-308	412	19	.	.	PUNCT
easat-308	413	1	oecd	oecd	PROPN
easat-308	413	2	paris	paris	PROPN
easat-308	413	3	,	,	PUNCT
easat-308	413	4	"	"	PUNCT
easat-308	413	5	retrieved	retrieve	VERB
easat-308	413	6	:	:	PUNCT
easat-308	413	7	https://www.oecd.org/finance/esg-investing-practices-progress-challenges.pdf	https://www.oecd.org/finance/esg-investing-practices-progress-challenges.pdf	NOUN
easat-308	413	8	.	.	PUNCT
easat-308	413	9	2020	2020	NUM
easat-308	413	10	.	.	PUNCT
easat-308	414	1	[	[	X
easat-308	414	2	3	3	X
easat-308	414	3	]	]	X
easat-308	414	4	r.	r.	PROPN
easat-308	414	5	b.	b.	PROPN
easat-308	414	6	deswanto	deswanto	PROPN
easat-308	414	7	and	and	CCONJ
easat-308	414	8	s.	s.	PROPN
easat-308	414	9	v.	v.	ADP
easat-308	414	10	siregar	siregar	NOUN
easat-308	414	11	,	,	PUNCT
easat-308	414	12	"	"	PUNCT
easat-308	414	13	the	the	DET
easat-308	414	14	associations	association	NOUN
easat-308	414	15	between	between	ADP
easat-308	414	16	environmental	environmental	ADJ
easat-308	414	17	disclosures	disclosure	NOUN
easat-308	414	18	with	with	ADP
easat-308	414	19	financial	financial	ADJ
easat-308	414	20	performance	performance	NOUN
easat-308	414	21	,	,	PUNCT
easat-308	414	22	environmental	environmental	ADJ
easat-308	414	23	performance	performance	NOUN
easat-308	414	24	,	,	PUNCT
easat-308	414	25	and	and	CCONJ
easat-308	414	26	firm	firm	ADJ
easat-308	414	27	value	value	NOUN
easat-308	414	28	,	,	PUNCT
easat-308	414	29	"	"	PUNCT
easat-308	414	30	social	social	ADJ
easat-308	414	31	responsibility	responsibility	NOUN
easat-308	414	32	journal	journal	NOUN
easat-308	414	33	,	,	PUNCT
easat-308	414	34	vol	vol	NOUN
easat-308	414	35	.	.	PROPN
easat-308	415	1	14	14	NUM
easat-308	415	2	,	,	PUNCT
easat-308	415	3	no	no	INTJ
easat-308	415	4	.	.	NOUN
easat-308	415	5	1	1	NUM
easat-308	415	6	,	,	PUNCT
easat-308	415	7	pp	pp	ADJ
easat-308	415	8	.	.	PUNCT
easat-308	416	1	180	180	NUM
easat-308	416	2	-	-	SYM
easat-308	416	3	193	193	NUM
easat-308	416	4	,	,	PUNCT
easat-308	416	5	2018	2018	NUM
easat-308	416	6	.	.	PUNCT
easat-308	417	1	https://doi.org/10.1108/srj-01-2017-0005	https://doi.org/10.1108/srj-01-2017-0005	PRON
easat-308	418	1	[	[	X
easat-308	418	2	4	4	NUM
easat-308	418	3	]	]	X
easat-308	418	4	c.	c.	PROPN
easat-308	418	5	coclin	coclin	PROPN
easat-308	418	6	and	and	CCONJ
easat-308	418	7	k.	k.	PROPN
easat-308	418	8	moon	moon	PROPN
easat-308	418	9	,	,	PUNCT
easat-308	418	10	"	"	PUNCT
easat-308	418	11	environmental	environmental	ADJ
easat-308	418	12	policy	policy	NOUN
easat-308	418	13	,	,	PUNCT
easat-308	418	14	in	in	ADP
easat-308	418	15	kobayashi	kobayashi	PROPN
easat-308	418	16	a	a	PROPN
easat-308	418	17	(	(	PUNCT
easat-308	418	18	ed	ed	NOUN
easat-308	418	19	.	.	PUNCT
easat-308	418	20	)	)	PUNCT
easat-308	418	21	,	,	PUNCT
easat-308	418	22	international	international	ADJ
easat-308	418	23	encyclopedia	encyclopedia	NOUN
easat-308	418	24	of	of	ADP
easat-308	418	25	human	human	ADJ
easat-308	418	26	geography	geography	NOUN
easat-308	418	27	,	,	PUNCT
easat-308	418	28	edn	edn	PROPN
easat-308	418	29	.	.	PUNCT
easat-308	419	1	original	original	ADJ
easat-308	419	2	,	,	PUNCT
easat-308	419	3	"	"	PUNCT
easat-308	419	4	in	in	ADP
easat-308	419	5	environmental	environmental	ADJ
easat-308	419	6	policy	policy	NOUN
easat-308	419	7	.	.	PUNCT
easat-308	420	1	san	san	PROPN
easat-308	420	2	diego	diego	PROPN
easat-308	420	3	:	:	PUNCT
easat-308	420	4	elsevier	elsevier	PROPN
easat-308	420	5	.	.	PUNCT
easat-308	421	1	http://dx.doi.org/10.1016/b978-0-08102295-5.10788-7	http://dx.doi.org/10.1016/b978-0-08102295-5.10788-7	PROPN
easat-308	421	2	,	,	PUNCT
easat-308	421	3	2020	2020	NUM
easat-308	421	4	,	,	PUNCT
easat-308	421	5	pp	pp	ADV
easat-308	421	6	.	.	PUNCT
easat-308	422	1	227	227	NUM
easat-308	422	2	-	-	SYM
easat-308	422	3	233	233	NUM
easat-308	422	4	.	.	PUNCT
easat-308	423	1	[	[	X
easat-308	423	2	5	5	X
easat-308	423	3	]	]	X
easat-308	423	4	y.	y.	PROPN
easat-308	423	5	li	li	PROPN
easat-308	423	6	,	,	PUNCT
easat-308	423	7	m.	m.	PROPN
easat-308	423	8	gong	gong	PROPN
easat-308	423	9	,	,	PUNCT
easat-308	423	10	x.-y	x.-y	PROPN
easat-308	423	11	.	.	PUNCT
easat-308	424	1	zhang	zhang	PROPN
easat-308	424	2	,	,	PUNCT
easat-308	424	3	and	and	CCONJ
easat-308	424	4	l.	l.	PROPN
easat-308	424	5	koh	koh	PROPN
easat-308	424	6	,	,	PUNCT
easat-308	424	7	"	"	PUNCT
easat-308	424	8	the	the	DET
easat-308	424	9	impact	impact	NOUN
easat-308	424	10	of	of	ADP
easat-308	424	11	environmental	environmental	ADJ
easat-308	424	12	,	,	PUNCT
easat-308	424	13	social	social	ADJ
easat-308	424	14	,	,	PUNCT
easat-308	424	15	and	and	CCONJ
easat-308	424	16	governance	governance	NOUN
easat-308	424	17	disclosure	disclosure	NOUN
easat-308	424	18	on	on	ADP
easat-308	424	19	firm	firm	ADJ
easat-308	424	20	value	value	NOUN
easat-308	424	21	:	:	PUNCT
easat-308	424	22	the	the	DET
easat-308	424	23	role	role	NOUN
easat-308	424	24	of	of	ADP
easat-308	424	25	ceo	ceo	NOUN
easat-308	424	26	power	power	NOUN
easat-308	424	27	,	,	PUNCT
easat-308	424	28	"	"	PUNCT
easat-308	424	29	the	the	DET
easat-308	424	30	british	british	PROPN
easat-308	424	31	accounting	accounting	PROPN
easat-308	424	32	review	review	PROPN
easat-308	424	33	,	,	PUNCT
easat-308	424	34	vol	vol	NOUN
easat-308	424	35	.	.	PROPN
easat-308	425	1	50	50	NUM
easat-308	425	2	,	,	PUNCT
easat-308	425	3	no	no	INTJ
easat-308	425	4	.	.	NOUN
easat-308	425	5	1	1	NUM
easat-308	425	6	,	,	PUNCT
easat-308	425	7	pp	pp	ADJ
easat-308	425	8	.	.	PUNCT
easat-308	426	1	60	60	NUM
easat-308	426	2	-	-	SYM
easat-308	426	3	75	75	NUM
easat-308	426	4	,	,	PUNCT
easat-308	426	5	2018	2018	NUM
easat-308	426	6	.	.	PUNCT
easat-308	427	1	https://doi.org/10.1016/j.bar.2017.09.007	https://doi.org/10.1016/j.bar.2017.09.007	VERB
easat-308	428	1	[	[	X
easat-308	428	2	6	6	NUM
easat-308	428	3	]	]	PUNCT
easat-308	428	4	w.	w.	PROPN
easat-308	428	5	m.	m.	PROPN
easat-308	428	6	w.	w.	PROPN
easat-308	428	7	mohammad	mohammad	PROPN
easat-308	428	8	and	and	CCONJ
easat-308	428	9	s.	s.	PROPN
easat-308	428	10	wasiuzzaman	wasiuzzaman	PROPN
easat-308	428	11	,	,	PUNCT
easat-308	428	12	"	"	PUNCT
easat-308	428	13	environmental	environmental	ADJ
easat-308	428	14	,	,	PUNCT
easat-308	428	15	social	social	ADJ
easat-308	428	16	and	and	CCONJ
easat-308	428	17	governance	governance	NOUN
easat-308	428	18	(	(	PUNCT
easat-308	428	19	esg	esg	NOUN
easat-308	428	20	)	)	PUNCT
easat-308	428	21	disclosure	disclosure	NOUN
easat-308	428	22	,	,	PUNCT
easat-308	428	23	competitive	competitive	ADJ
easat-308	428	24	advantage	advantage	NOUN
easat-308	428	25	and	and	CCONJ
easat-308	428	26	performance	performance	NOUN
easat-308	428	27	of	of	ADP
easat-308	428	28	firms	firm	NOUN
easat-308	428	29	in	in	ADP
easat-308	428	30	malaysia	malaysia	PROPN
easat-308	428	31	,	,	PUNCT
easat-308	428	32	"	"	PUNCT
easat-308	428	33	cleaner	clean	ADJ
easat-308	428	34	environmental	environmental	ADJ
easat-308	428	35	systems	system	NOUN
easat-308	428	36	,	,	PUNCT
easat-308	428	37	vol	vol	NOUN
easat-308	428	38	.	.	PROPN
easat-308	428	39	2	2	NUM
easat-308	428	40	,	,	PUNCT
easat-308	428	41	p.	p.	NOUN
easat-308	428	42	100015	100015	NUM
easat-308	428	43	,	,	PUNCT
easat-308	428	44	2021	2021	NUM
easat-308	428	45	.	.	PUNCT
easat-308	429	1	https://doi.org/10.1016/j.cesys.2021.100015	https://doi.org/10.1016/j.cesys.2021.100015	NOUN
easat-308	429	2	[	[	X
easat-308	429	3	7	7	X
easat-308	429	4	]	]	X
easat-308	429	5	bursa	bursa	PROPN
easat-308	429	6	malaysia	malaysia	PROPN
easat-308	429	7	,	,	PUNCT
easat-308	429	8	sustainable	sustainable	ADJ
easat-308	429	9	,	,	PUNCT
easat-308	429	10	socially	socially	ADV
easat-308	429	11	responsible	responsible	ADJ
easat-308	429	12	and	and	CCONJ
easat-308	429	13	ethical	ethical	PROPN
easat-308	429	14	plcs	plcs	PROPN
easat-308	429	15	.	.	PUNCT
easat-308	430	1	kuala	kuala	PROPN
easat-308	430	2	lumpur	lumpur	PROPN
easat-308	430	3	:	:	PUNCT
easat-308	430	4	bursa	bursa	PROPN
easat-308	430	5	malaysia	malaysia	PROPN
easat-308	430	6	berhad	berhad	PROPN
easat-308	430	7	,	,	PUNCT
easat-308	430	8	2022	2022	NUM
easat-308	430	9	.	.	PUNCT
easat-308	431	1	[	[	X
easat-308	431	2	8	8	NUM
easat-308	431	3	]	]	X
easat-308	431	4	bursa	bursa	PROPN
easat-308	431	5	malaysia	malaysia	PROPN
easat-308	431	6	,	,	PUNCT
easat-308	431	7	sustainability	sustainability	NOUN
easat-308	431	8	reporting	reporting	NOUN
easat-308	431	9	guide	guide	NOUN
easat-308	431	10	.	.	PUNCT
easat-308	432	1	kuala	kuala	PROPN
easat-308	432	2	lumpur	lumpur	PROPN
easat-308	432	3	:	:	PUNCT
easat-308	432	4	bursa	bursa	PROPN
easat-308	432	5	malaysia	malaysia	PROPN
easat-308	432	6	berhad	berhad	PROPN
easat-308	432	7	,	,	PUNCT
easat-308	432	8	2015	2015	NUM
easat-308	432	9	.	.	PUNCT
easat-308	433	1	[	[	X
easat-308	433	2	9	9	X
easat-308	433	3	]	]	X
easat-308	433	4	k.-l	k.-l	PROPN
easat-308	433	5	.	.	PUNCT
easat-308	434	1	tan	tan	PROPN
easat-308	434	2	,	,	PUNCT
easat-308	434	3	j.	j.	PROPN
easat-308	434	4	m.	m.	PROPN
easat-308	434	5	ho	ho	PROPN
easat-308	434	6	,	,	PUNCT
easat-308	434	7	r.	r.	PROPN
easat-308	434	8	pidani	pidani	PROPN
easat-308	434	9	,	,	PUNCT
easat-308	434	10	and	and	CCONJ
easat-308	434	11	a.	a.	PROPN
easat-308	434	12	d.	d.	PROPN
easat-308	434	13	goveravaram	goveravaram	PROPN
easat-308	434	14	,	,	PUNCT
easat-308	434	15	"	"	PUNCT
easat-308	434	16	doing	do	VERB
easat-308	434	17	good	good	NOUN
easat-308	434	18	does	do	VERB
easat-308	434	19	you	you	PRON
easat-308	434	20	good	good	ADJ
easat-308	434	21	?	?	PUNCT
easat-308	435	1	the	the	DET
easat-308	435	2	financial	financial	ADJ
easat-308	435	3	impact	impact	NOUN
easat-308	435	4	of	of	ADP
easat-308	435	5	individual	individual	ADJ
easat-308	435	6	csr	csr	NOUN
easat-308	435	7	dimensions	dimension	NOUN
easat-308	435	8	:	:	PUNCT
easat-308	435	9	a	a	DET
easat-308	435	10	malaysian	malaysian	ADJ
easat-308	435	11	context	context	NOUN
easat-308	435	12	,	,	PUNCT
easat-308	435	13	"	"	PUNCT
easat-308	435	14	social	social	ADJ
easat-308	435	15	responsibility	responsibility	NOUN
easat-308	435	16	journal	journal	NOUN
easat-308	435	17	,	,	PUNCT
easat-308	435	18	vol	vol	NOUN
easat-308	435	19	.	.	PROPN
easat-308	435	20	18	18	NUM
easat-308	435	21	,	,	PUNCT
easat-308	435	22	no	no	INTJ
easat-308	435	23	.	.	NOUN
easat-308	435	24	1	1	NUM
easat-308	435	25	,	,	PUNCT
easat-308	435	26	pp	pp	ADJ
easat-308	435	27	.	.	PUNCT
easat-308	436	1	43	43	NUM
easat-308	436	2	-	-	SYM
easat-308	436	3	67	67	NUM
easat-308	436	4	,	,	PUNCT
easat-308	436	5	2022	2022	NUM
easat-308	436	6	.	.	PUNCT
easat-308	437	1	https://doi.org/10.1108/srj-04-2020-0146	https://doi.org/10.1108/srj-04-2020-0146	X
easat-308	438	1	[	[	X
easat-308	438	2	10	10	NUM
easat-308	438	3	]	]	X
easat-308	438	4	bursa	bursa	PROPN
easat-308	438	5	malaysia	malaysia	PROPN
easat-308	438	6	,	,	PUNCT
easat-308	438	7	ftse4good	ftse4good	X
easat-308	438	8	bursa	bursa	NOUN
easat-308	438	9	malaysia	malaysia	PROPN
easat-308	438	10	december	december	PROPN
easat-308	438	11	2021	2021	NUM
easat-308	438	12	semi	semi	ADJ
easat-308	438	13	-	-	ADJ
easat-308	438	14	annual	annual	ADJ
easat-308	438	15	review	review	NOUN
easat-308	438	16	.	.	PUNCT
easat-308	439	1	kuala	kuala	PROPN
easat-308	439	2	lumpur	lumpur	PROPN
easat-308	439	3	:	:	PUNCT
easat-308	439	4	bursa	bursa	PROPN
easat-308	439	5	malaysia	malaysia	PROPN
easat-308	439	6	berhad	berhad	PROPN
easat-308	439	7	,	,	PUNCT
easat-308	439	8	2021	2021	NUM
easat-308	439	9	.	.	PUNCT
easat-308	440	1	[	[	X
easat-308	440	2	11	11	NUM
easat-308	440	3	]	]	PUNCT
easat-308	440	4	m.	m.	NOUN
easat-308	440	5	t.	t.	NOUN
easat-308	440	6	gunfaus	gunfaus	NOUN
easat-308	440	7	and	and	CCONJ
easat-308	440	8	h.	h.	PROPN
easat-308	440	9	waisman	waisman	NOUN
easat-308	440	10	,	,	PUNCT
easat-308	440	11	"	"	PUNCT
easat-308	440	12	assessing	assess	VERB
easat-308	440	13	the	the	DET
easat-308	440	14	adequacy	adequacy	NOUN
easat-308	440	15	of	of	ADP
easat-308	440	16	the	the	DET
easat-308	440	17	global	global	ADJ
easat-308	440	18	response	response	NOUN
easat-308	440	19	to	to	ADP
easat-308	440	20	the	the	DET
easat-308	440	21	paris	paris	PROPN
easat-308	440	22	agreement	agreement	NOUN
easat-308	440	23	:	:	PUNCT
easat-308	440	24	toward	toward	ADP
easat-308	440	25	a	a	DET
easat-308	440	26	full	full	ADJ
easat-308	440	27	appraisal	appraisal	NOUN
easat-308	440	28	of	of	ADP
easat-308	440	29	climate	climate	NOUN
easat-308	440	30	ambition	ambition	NOUN
easat-308	440	31	and	and	CCONJ
easat-308	440	32	action	action	NOUN
easat-308	440	33	,	,	PUNCT
easat-308	440	34	"	"	PUNCT
easat-308	440	35	earth	earth	NOUN
easat-308	440	36	system	system	NOUN
easat-308	440	37	governance	governance	NOUN
easat-308	440	38	,	,	PUNCT
easat-308	440	39	vol	vol	NOUN
easat-308	440	40	.	.	PROPN
easat-308	440	41	8	8	NUM
easat-308	440	42	,	,	PUNCT
easat-308	440	43	p.	p.	NOUN
easat-308	440	44	100102	100102	NUM
easat-308	440	45	,	,	PUNCT
easat-308	440	46	2021	2021	NUM
easat-308	440	47	.	.	PUNCT
easat-308	440	48	https://doi.org/10.1016/j.esg.2021.100102	https://doi.org/10.1016/j.esg.2021.100102	PUNCT
easat-308	441	1	[	[	X
easat-308	441	2	12	12	NUM
easat-308	441	3	]	]	PUNCT
easat-308	441	4	k.	k.	PROPN
easat-308	441	5	mcclellan	mcclellan	PROPN
easat-308	441	6	,	,	PUNCT
easat-308	441	7	"	"	PUNCT
easat-308	441	8	financing	financing	NOUN
easat-308	441	9	strategy	strategy	NOUN
easat-308	441	10	for	for	ADP
easat-308	441	11	the	the	DET
easat-308	441	12	macedonian	macedonian	PROPN
easat-308	441	13	enhanced	enhance	VERB
easat-308	441	14	nationally	nationally	ADV
easat-308	441	15	determined	determine	VERB
easat-308	441	16	contributions	contribution	NOUN
easat-308	441	17	to	to	ADP
easat-308	441	18	climate	climate	NOUN
easat-308	441	19	change	change	NOUN
easat-308	441	20	,	,	PUNCT
easat-308	441	21	"	"	PUNCT
easat-308	441	22	retrieved	retrieve	VERB
easat-308	441	23	:	:	PUNCT
easat-308	441	24	https://api.klimatskipromeni.mk/data/rest/file/download/e07447fb2d70848911f725e985b488063b4676b8fa169c760	https://api.klimatskipromeni.mk/data/rest/file/download/e07447fb2d70848911f725e985b488063b4676b8fa169c760	NOUN
easat-308	441	25	4bffdcb16179ae2.pdf	4bffdcb16179ae2.pdf	NOUN
easat-308	441	26	.	.	PUNCT
easat-308	441	27	2021	2021	NUM
easat-308	441	28	.	.	PUNCT
easat-308	442	1	[	[	X
easat-308	442	2	13	13	NUM
easat-308	442	3	]	]	PUNCT
easat-308	442	4	m.	m.	NOUN
easat-308	442	5	mustafa	mustafa	PROPN
easat-308	442	6	,	,	PUNCT
easat-308	442	7	a.	a.	PROPN
easat-308	442	8	sufian	sufian	PROPN
easat-308	442	9	,	,	PUNCT
easat-308	442	10	and	and	CCONJ
easat-308	442	11	s.	s.	PROPN
easat-308	442	12	z.	z.	PROPN
easat-308	442	13	s.	s.	PROPN
easat-308	442	14	a.	a.	PROPN
easat-308	442	15	kader	kader	PROPN
easat-308	442	16	,	,	PUNCT
easat-308	442	17	"	"	PUNCT
easat-308	442	18	progression	progression	NOUN
easat-308	442	19	of	of	ADP
easat-308	442	20	policies	policy	NOUN
easat-308	442	21	and	and	CCONJ
easat-308	442	22	laws	law	NOUN
easat-308	442	23	towards	towards	ADP
easat-308	442	24	addressing	address	VERB
easat-308	442	25	climate	climate	NOUN
easat-308	442	26	change	change	NOUN
easat-308	442	27	and	and	CCONJ
easat-308	442	28	sustainability	sustainability	NOUN
easat-308	442	29	issues	issue	NOUN
easat-308	442	30	:	:	PUNCT
easat-308	442	31	recent	recent	ADJ
easat-308	442	32	initiatives	initiative	NOUN
easat-308	442	33	from	from	ADP
easat-308	442	34	malaysia	malaysia	PROPN
easat-308	442	35	in	in	ADP
easat-308	442	36	human	human	ADJ
easat-308	442	37	and	and	CCONJ
easat-308	442	38	environmental	environmental	ADJ
easat-308	442	39	security	security	NOUN
easat-308	442	40	in	in	ADP
easat-308	442	41	the	the	DET
easat-308	442	42	era	era	NOUN
easat-308	442	43	of	of	ADP
easat-308	442	44	global	global	ADJ
easat-308	442	45	risks	risk	NOUN
easat-308	442	46	.	.	PUNCT
easat-308	442	47	"	"	PUNCT
easat-308	442	48	cham	cham	PROPN
easat-308	442	49	:	:	PUNCT
easat-308	442	50	springer	springer	NOUN
easat-308	442	51	,	,	PUNCT
easat-308	442	52	2019	2019	NUM
easat-308	442	53	,	,	PUNCT
easat-308	442	54	pp	pp	ADJ
easat-308	442	55	.	.	PUNCT
easat-308	443	1	133	133	NUM
easat-308	443	2	-	-	SYM
easat-308	443	3	147	147	NUM
easat-308	443	4	.	.	PUNCT
easat-308	444	1	[	[	X
easat-308	444	2	14	14	NUM
easat-308	444	3	]	]	X
easat-308	444	4	economic	economic	ADJ
easat-308	444	5	planning	planning	NOUN
easat-308	444	6	unit	unit	NOUN
easat-308	444	7	,	,	PUNCT
easat-308	444	8	"	"	PUNCT
easat-308	444	9	malaysia	malaysia	PROPN
easat-308	444	10	voluntary	voluntary	ADJ
easat-308	444	11	national	national	PROPN
easat-308	444	12	review	review	NOUN
easat-308	444	13	,	,	PUNCT
easat-308	444	14	"	"	PUNCT
easat-308	444	15	retrieved	retrieve	VERB
easat-308	444	16	:	:	PUNCT
easat-308	444	17	https://www.ekonomi.gov.my/ms	https://www.ekonomi.gov.my/ms	ADJ
easat-308	444	18	.	.	PUNCT
easat-308	444	19	2021	2021	NUM
easat-308	444	20	.	.	PUNCT
easat-308	445	1	[	[	X
easat-308	445	2	15	15	NUM
easat-308	445	3	]	]	X
easat-308	445	4	n.	n.	PROPN
easat-308	445	5	m.	m.	PROPN
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easat-308	445	7	,	,	PUNCT
easat-308	445	8	a.	a.	NOUN
easat-308	445	9	sivapathy	sivapathy	PROPN
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easat-308	445	11	and	and	CCONJ
easat-308	445	12	n.	n.	PROPN
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easat-308	445	15	,	,	PUNCT
easat-308	445	16	"	"	PUNCT
easat-308	445	17	malaysia	malaysia	NOUN
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easat-308	445	24	:	:	PUNCT
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easat-308	445	31	economic	economic	ADJ
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easat-308	445	34	contemporary	contemporary	ADJ
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easat-308	445	36	entrepreneurship	entrepreneurship	NOUN
easat-308	445	37	and	and	CCONJ
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easat-308	446	1	bingley	bingley	PROPN
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easat-308	446	7	2021	2021	NUM
easat-308	446	8	,	,	PUNCT
easat-308	446	9	pp	pp	ADV
easat-308	446	10	.	.	PUNCT
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easat-308	447	2	-	-	SYM
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easat-308	447	4	.	.	PUNCT
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easat-308	448	2	16	16	NUM
easat-308	448	3	]	]	X
easat-308	448	4	f.	f.	PROPN
easat-308	448	5	l.	l.	PROPN
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easat-308	448	8	s.	s.	PROPN
easat-308	448	9	f.	f.	PROPN
easat-308	448	10	salleh	salleh	PROPN
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easat-308	448	12	"	"	PUNCT
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easat-308	448	14	sustainability	sustainability	NOUN
easat-308	448	15	planning	planning	NOUN
easat-308	448	16	in	in	ADP
easat-308	448	17	malaysia	malaysia	PROPN
easat-308	448	18	in	in	ADP
easat-308	448	19	the	the	DET
easat-308	448	20	palgrave	palgrave	ADJ
easat-308	448	21	handbook	handbook	NOUN
easat-308	448	22	of	of	ADP
easat-308	448	23	global	global	ADJ
easat-308	448	24	sustainability	sustainability	NOUN
easat-308	448	25	.	.	PUNCT
easat-308	448	26	"	"	PUNCT
easat-308	448	27	cham	cham	PROPN
easat-308	448	28	:	:	PUNCT
easat-308	448	29	springer	springer	NOUN
easat-308	448	30	international	international	ADJ
easat-308	448	31	publishing	publishing	NOUN
easat-308	448	32	,	,	PUNCT
easat-308	448	33	2021	2021	NUM
easat-308	448	34	,	,	PUNCT
easat-308	448	35	pp	pp	ADJ
easat-308	448	36	.	.	PUNCT
easat-308	449	1	1	1	NUM
easat-308	449	2	-	-	SYM
easat-308	449	3	20	20	NUM
easat-308	449	4	.	.	PUNCT
easat-308	450	1	[	[	X
easat-308	450	2	17	17	NUM
easat-308	450	3	]	]	X
easat-308	450	4	m.	m.	PROPN
easat-308	450	5	f.	f.	PROPN
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easat-308	450	7	,	,	PUNCT
easat-308	450	8	r.	r.	PROPN
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easat-308	450	13	s.	s.	PROPN
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easat-308	450	17	corporate	corporate	ADJ
easat-308	450	18	economic	economic	ADJ
easat-308	450	19	,	,	PUNCT
easat-308	450	20	environmental	environmental	ADJ
easat-308	450	21	,	,	PUNCT
easat-308	450	22	and	and	CCONJ
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easat-308	450	24	sustainability	sustainability	NOUN
easat-308	450	25	performance	performance	NOUN
easat-308	450	26	transformation	transformation	NOUN
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easat-308	450	30	,	,	PUNCT
easat-308	450	31	"	"	PUNCT
easat-308	450	32	sustainability	sustainability	NOUN
easat-308	450	33	,	,	PUNCT
easat-308	450	34	vol	vol	NOUN
easat-308	450	35	.	.	PROPN
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easat-308	450	37	,	,	PUNCT
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easat-308	450	40	9	9	NUM
easat-308	450	41	,	,	PUNCT
easat-308	450	42	p.	p.	NOUN
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easat-308	450	44	,	,	PUNCT
easat-308	450	45	2020	2020	NUM
easat-308	450	46	.	.	PUNCT
easat-308	451	1	https://doi.org/10.3390/su12093910	https://doi.org/10.3390/su12093910	NOUN
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easat-308	451	3	18	18	NUM
easat-308	451	4	]	]	X
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easat-308	451	9	a.	a.	PROPN
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easat-308	451	29	the	the	DET
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easat-308	451	34	in	in	ADP
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easat-308	451	36	,	,	PUNCT
easat-308	451	37	vol	vol	NOUN
easat-308	451	38	.	.	PROPN
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easat-308	451	40	,	,	PUNCT
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easat-308	451	44	,	,	PUNCT
easat-308	451	45	pp	pp	ADJ
easat-308	451	46	.	.	PUNCT
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easat-308	452	2	-	-	SYM
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easat-308	452	4	,	,	PUNCT
easat-308	452	5	2020	2020	NUM
easat-308	452	6	.	.	PUNCT
easat-308	453	1	https://doi.org/10.1108/cg-06-20200258	https://doi.org/10.1108/cg-06-20200258	X
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easat-308	454	14	environmental	environmental	ADJ
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easat-308	454	16	social	social	ADJ
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easat-308	456	1	797	797	NUM
easat-308	456	2	-	-	SYM
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easat-308	456	4	,	,	PUNCT
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easat-308	457	1	https://doi.org/10.1016/j.procs.2017.11.310	https://doi.org/10.1016/j.procs.2017.11.310	PROPN
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easat-308	457	17	https://doi.org/10.1108/cg-06-2020-0258	https://doi.org/10.1108/cg-06-2020-0258	X
easat-308	458	1	https://doi.org/10.1016/j.procs.2017.11.310	https://doi.org/10.1016/j.procs.2017.11.310	PROPN
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easat-308	458	11	-	-	SYM
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easat-308	459	5	1	1	NUM
easat-308	459	6	:	:	SYM
easat-308	459	7	1	1	NUM
easat-308	459	8	-	-	SYM
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easat-308	459	10	,	,	PUNCT
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easat-308	459	13	:	:	PUNCT
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easat-308	460	1	[	[	X
easat-308	460	2	20	20	NUM
easat-308	460	3	]	]	X
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easat-308	460	8	du	du	PROPN
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easat-308	460	10	,	,	PUNCT
easat-308	460	11	x.	x.	PROPN
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easat-308	460	14	and	and	CCONJ
easat-308	460	15	x.	x.	PROPN
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easat-308	460	17	,	,	PUNCT
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easat-308	460	21	to	to	ADP
easat-308	460	22	transparency	transparency	NOUN
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easat-308	460	25	of	of	ADP
easat-308	460	26	environmental	environmental	ADJ
easat-308	460	27	information	information	NOUN
easat-308	460	28	disclosure	disclosure	NOUN
easat-308	460	29	on	on	ADP
easat-308	460	30	financial	financial	ADJ
easat-308	460	31	performance	performance	NOUN
easat-308	460	32	in	in	ADP
easat-308	460	33	the	the	DET
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easat-308	460	36	internalization	internalization	NOUN
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easat-308	460	38	"	"	PUNCT
easat-308	460	39	environmental	environmental	ADJ
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easat-308	460	52	,	,	PUNCT
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easat-308	460	54	.	.	PUNCT
easat-308	461	1	1	1	NUM
easat-308	461	2	-	-	SYM
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easat-308	461	4	,	,	PUNCT
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easat-308	461	6	.	.	PUNCT
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easat-308	462	4	]	]	PUNCT
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easat-308	462	8	k.	k.	PROPN
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easat-308	462	18	,	,	PUNCT
easat-308	462	19	"	"	PUNCT
easat-308	462	20	esg	esg	NOUN
easat-308	462	21	disclosure	disclosure	NOUN
easat-308	462	22	and	and	CCONJ
easat-308	462	23	firm	firm	ADJ
easat-308	462	24	performance	performance	NOUN
easat-308	462	25	before	before	ADP
easat-308	462	26	and	and	CCONJ
easat-308	462	27	after	after	ADP
easat-308	462	28	ir	ir	NOUN
easat-308	462	29	:	:	PUNCT
easat-308	462	30	the	the	DET
easat-308	462	31	moderating	moderate	VERB
easat-308	462	32	role	role	NOUN
easat-308	462	33	of	of	ADP
easat-308	462	34	governance	governance	NOUN
easat-308	462	35	mechanisms	mechanism	NOUN
easat-308	462	36	,	,	PUNCT
easat-308	462	37	"	"	PUNCT
easat-308	462	38	international	international	ADJ
easat-308	462	39	journal	journal	NOUN
easat-308	462	40	of	of	ADP
easat-308	462	41	accounting	accounting	PROPN
easat-308	462	42	&	&	CCONJ
easat-308	462	43	information	information	NOUN
easat-308	462	44	management	management	PROPN
easat-308	462	45	,	,	PUNCT
easat-308	462	46	vol	vol	NOUN
easat-308	462	47	.	.	PROPN
easat-308	463	1	28	28	NUM
easat-308	463	2	,	,	PUNCT
easat-308	463	3	no	no	INTJ
easat-308	463	4	.	.	NOUN
easat-308	463	5	3	3	NUM
easat-308	463	6	,	,	PUNCT
easat-308	463	7	pp	pp	ADJ
easat-308	463	8	.	.	PUNCT
easat-308	464	1	429	429	NUM
easat-308	464	2	-	-	SYM
easat-308	464	3	444	444	NUM
easat-308	464	4	,	,	PUNCT
easat-308	464	5	2020	2020	NUM
easat-308	464	6	.	.	PUNCT
easat-308	465	1	https://doi.org/10.1108/ijaim-09-2019-0108	https://doi.org/10.1108/ijaim-09-2019-0108	NOUN
easat-308	466	1	[	[	X
easat-308	466	2	22	22	NUM
easat-308	466	3	]	]	PUNCT
easat-308	466	4	s.	s.	PROPN
easat-308	466	5	othman	othman	PROPN
easat-308	466	6	,	,	PUNCT
easat-308	466	7	f.	f.	PROPN
easat-308	466	8	darus	darus	PROPN
easat-308	466	9	,	,	PUNCT
easat-308	466	10	and	and	CCONJ
easat-308	466	11	r.	r.	PROPN
easat-308	466	12	arshad	arshad	PROPN
easat-308	466	13	,	,	PUNCT
easat-308	466	14	"	"	PUNCT
easat-308	466	15	the	the	DET
easat-308	466	16	influence	influence	NOUN
easat-308	466	17	of	of	ADP
easat-308	466	18	coercive	coercive	ADJ
easat-308	466	19	isomorphism	isomorphism	NOUN
easat-308	466	20	on	on	ADP
easat-308	466	21	corporate	corporate	ADJ
easat-308	466	22	social	social	ADJ
easat-308	466	23	responsibility	responsibility	NOUN
easat-308	466	24	reporting	reporting	NOUN
easat-308	466	25	and	and	CCONJ
easat-308	466	26	reputation	reputation	NOUN
easat-308	466	27	,	,	PUNCT
easat-308	466	28	"	"	PUNCT
easat-308	466	29	social	social	ADJ
easat-308	466	30	responsibility	responsibility	NOUN
easat-308	466	31	journal	journal	NOUN
easat-308	466	32	,	,	PUNCT
easat-308	466	33	vol	vol	NOUN
easat-308	466	34	.	.	PROPN
easat-308	466	35	7	7	NUM
easat-308	466	36	,	,	PUNCT
easat-308	466	37	no	no	INTJ
easat-308	466	38	.	.	NOUN
easat-308	466	39	1	1	NUM
easat-308	466	40	,	,	PUNCT
easat-308	466	41	pp	pp	ADJ
easat-308	466	42	.	.	PUNCT
easat-308	467	1	119	119	NUM
easat-308	467	2	-	-	SYM
easat-308	467	3	135	135	NUM
easat-308	467	4	,	,	PUNCT
easat-308	467	5	2011	2011	NUM
easat-308	467	6	.	.	PUNCT
easat-308	468	1	https://doi.org/10.1108/17471111111114585	https://doi.org/10.1108/17471111111114585	NOUN
easat-308	468	2	[	[	X
easat-308	468	3	23	23	NUM
easat-308	468	4	]	]	PUNCT
easat-308	468	5	a.	a.	NOUN
easat-308	468	6	s.	s.	PROPN
easat-308	468	7	abu	abu	PROPN
easat-308	468	8	bakar	bakar	PROPN
easat-308	468	9	and	and	CCONJ
easat-308	468	10	r.	r.	PROPN
easat-308	468	11	ameer	ameer	PROPN
easat-308	468	12	,	,	PUNCT
easat-308	468	13	"	"	PUNCT
easat-308	468	14	readability	readability	NOUN
easat-308	468	15	of	of	ADP
easat-308	468	16	corporate	corporate	ADJ
easat-308	468	17	social	social	ADJ
easat-308	468	18	responsibility	responsibility	NOUN
easat-308	468	19	communication	communication	NOUN
easat-308	468	20	in	in	ADP
easat-308	468	21	malaysia	malaysia	PROPN
easat-308	468	22	,	,	PUNCT
easat-308	468	23	"	"	PUNCT
easat-308	468	24	corporate	corporate	ADJ
easat-308	468	25	social	social	ADJ
easat-308	468	26	responsibility	responsibility	NOUN
easat-308	468	27	and	and	CCONJ
easat-308	468	28	environmental	environmental	ADJ
easat-308	468	29	management	management	NOUN
easat-308	468	30	,	,	PUNCT
easat-308	468	31	vol	vol	NOUN
easat-308	468	32	.	.	PROPN
easat-308	468	33	18	18	NUM
easat-308	468	34	,	,	PUNCT
easat-308	468	35	no	no	INTJ
easat-308	468	36	.	.	NOUN
easat-308	468	37	1	1	NUM
easat-308	468	38	,	,	PUNCT
easat-308	468	39	pp	pp	ADJ
easat-308	468	40	.	.	PUNCT
easat-308	469	1	50	50	NUM
easat-308	469	2	-	-	SYM
easat-308	469	3	60	60	NUM
easat-308	469	4	,	,	PUNCT
easat-308	469	5	2011	2011	NUM
easat-308	469	6	.	.	PUNCT
easat-308	470	1	https://doi.org/10.1002/csr.240	https://doi.org/10.1002/csr.240	PROPN
easat-308	470	2	[	[	X
easat-308	470	3	24	24	NUM
easat-308	470	4	]	]	X
easat-308	470	5	n.	n.	PROPN
easat-308	470	6	a.	a.	PROPN
easat-308	470	7	m.	m.	PROPN
easat-308	470	8	saat	saat	PROPN
easat-308	470	9	,	,	PUNCT
easat-308	470	10	y.	y.	PROPN
easat-308	470	11	karbhari	karbhari	PROPN
easat-308	470	12	,	,	PUNCT
easat-308	470	13	s.	s.	PROPN
easat-308	470	14	heravi	heravi	PROPN
easat-308	470	15	,	,	PUNCT
easat-308	470	16	and	and	CCONJ
easat-308	470	17	a.	a.	NOUN
easat-308	470	18	m.	m.	PROPN
easat-308	470	19	nassir	nassir	PROPN
easat-308	470	20	,	,	PUNCT
easat-308	470	21	"	"	PUNCT
easat-308	470	22	effective	effective	ADJ
easat-308	470	23	oversight	oversight	NOUN
easat-308	470	24	roles	role	NOUN
easat-308	470	25	of	of	ADP
easat-308	470	26	board	board	NOUN
easat-308	470	27	of	of	ADP
easat-308	470	28	directors	director	NOUN
easat-308	470	29	–	–	PUNCT
easat-308	470	30	the	the	DET
easat-308	470	31	case	case	NOUN
easat-308	470	32	of	of	ADP
easat-308	470	33	listed	list	VERB
easat-308	470	34	firms	firm	NOUN
easat-308	470	35	on	on	ADP
easat-308	470	36	bursa	bursa	PROPN
easat-308	470	37	malaysia	malaysia	PROPN
easat-308	470	38	,	,	PUNCT
easat-308	470	39	"	"	PUNCT
easat-308	470	40	world	world	NOUN
easat-308	470	41	review	review	NOUN
easat-308	470	42	of	of	ADP
easat-308	470	43	business	business	NOUN
easat-308	470	44	research	research	NOUN
easat-308	470	45	,	,	PUNCT
easat-308	470	46	vol	vol	NOUN
easat-308	470	47	.	.	PROPN
easat-308	470	48	1	1	NUM
easat-308	470	49	,	,	PUNCT
easat-308	470	50	no	no	INTJ
easat-308	470	51	.	.	NOUN
easat-308	470	52	1	1	NUM
easat-308	470	53	,	,	PUNCT
easat-308	470	54	pp	pp	ADJ
easat-308	470	55	.	.	PUNCT
easat-308	471	1	231	231	NUM
easat-308	471	2	-	-	SYM
easat-308	471	3	245	245	NUM
easat-308	471	4	,	,	PUNCT
easat-308	471	5	2011	2011	NUM
easat-308	471	6	.	.	PUNCT
easat-308	472	1	[	[	X
easat-308	472	2	25	25	NUM
easat-308	472	3	]	]	PUNCT
easat-308	472	4	c.	c.	PROPN
easat-308	472	5	h.	h.	PROPN
easat-308	472	6	ponnu	ponnu	PROPN
easat-308	472	7	and	and	CCONJ
easat-308	472	8	s.	s.	PROPN
easat-308	472	9	ramthandin	ramthandin	PROPN
easat-308	472	10	,	,	PUNCT
easat-308	472	11	"	"	PUNCT
easat-308	472	12	governance	governance	NOUN
easat-308	472	13	and	and	CCONJ
easat-308	472	14	performance	performance	NOUN
easat-308	472	15	,	,	PUNCT
easat-308	472	16	"	"	PUNCT
easat-308	472	17	journal	journal	NOUN
easat-308	472	18	of	of	ADP
easat-308	472	19	law	law	NOUN
easat-308	472	20	and	and	CCONJ
easat-308	472	21	governance	governance	NOUN
easat-308	472	22	,	,	PUNCT
easat-308	472	23	vol	vol	NOUN
easat-308	472	24	.	.	PROPN
easat-308	473	1	3	3	NUM
easat-308	473	2	,	,	PUNCT
easat-308	473	3	no	no	INTJ
easat-308	473	4	.	.	NOUN
easat-308	473	5	1	1	NUM
easat-308	473	6	,	,	PUNCT
easat-308	473	7	pp	pp	ADJ
easat-308	473	8	.	.	PUNCT
easat-308	474	1	37	37	NUM
easat-308	474	2	–	–	PUNCT
easat-308	474	3	54	54	NUM
easat-308	474	4	-	-	SYM
easat-308	474	5	37–54	37–54	NUM
easat-308	474	6	,	,	PUNCT
easat-308	474	7	2008	2008	NUM
easat-308	474	8	.	.	PUNCT
easat-308	475	1	[	[	X
easat-308	475	2	26	26	NUM
easat-308	475	3	]	]	PUNCT
easat-308	475	4	a.	a.	PROPN
easat-308	475	5	mohamad	mohamad	PROPN
easat-308	475	6	ariff	ariff	PROPN
easat-308	475	7	,	,	PUNCT
easat-308	475	8	m.	m.	PROPN
easat-308	475	9	kamil	kamil	PROPN
easat-308	475	10	ibrahim	ibrahim	PROPN
easat-308	475	11	,	,	PUNCT
easat-308	475	12	and	and	CCONJ
easat-308	475	13	r.	r.	PROPN
easat-308	475	14	othman	othman	PROPN
easat-308	475	15	,	,	PUNCT
easat-308	475	16	"	"	PUNCT
easat-308	475	17	determinants	determinant	NOUN
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easat-308	475	19	firm	firm	ADJ
easat-308	475	20	level	level	NOUN
easat-308	475	21	governance	governance	NOUN
easat-308	475	22	:	:	PUNCT
easat-308	475	23	malaysian	malaysian	ADJ
easat-308	475	24	evidence	evidence	NOUN
easat-308	475	25	,	,	PUNCT
easat-308	475	26	"	"	PUNCT
easat-308	475	27	corporate	corporate	ADJ
easat-308	475	28	governance	governance	NOUN
easat-308	475	29	:	:	PUNCT
easat-308	475	30	the	the	DET
easat-308	475	31	international	international	ADJ
easat-308	475	32	journal	journal	NOUN
easat-308	475	33	of	of	ADP
easat-308	475	34	business	business	NOUN
easat-308	475	35	in	in	ADP
easat-308	475	36	society	society	NOUN
easat-308	475	37	,	,	PUNCT
easat-308	475	38	vol	vol	NOUN
easat-308	475	39	.	.	PROPN
easat-308	475	40	7	7	NUM
easat-308	475	41	,	,	PUNCT
easat-308	475	42	no	no	INTJ
easat-308	475	43	.	.	NOUN
easat-308	475	44	5	5	NUM
easat-308	475	45	,	,	PUNCT
easat-308	475	46	pp	pp	ADJ
easat-308	475	47	.	.	PUNCT
easat-308	476	1	562	562	NUM
easat-308	476	2	-	-	SYM
easat-308	476	3	573	573	NUM
easat-308	476	4	,	,	PUNCT
easat-308	476	5	2007	2007	NUM
easat-308	476	6	.	.	PUNCT
easat-308	477	1	https://doi.org/10.1108/14720700710827158	https://doi.org/10.1108/14720700710827158	X
easat-308	478	1	[	[	X
easat-308	478	2	27	27	NUM
easat-308	478	3	]	]	PUNCT
easat-308	478	4	a.	a.	NOUN
easat-308	478	5	longoni	longoni	PROPN
easat-308	478	6	and	and	CCONJ
easat-308	478	7	r.	r.	PROPN
easat-308	478	8	cagliano	cagliano	PROPN
easat-308	478	9	,	,	PUNCT
easat-308	478	10	"	"	PUNCT
easat-308	478	11	inclusive	inclusive	ADJ
easat-308	478	12	environmental	environmental	ADJ
easat-308	478	13	disclosure	disclosure	NOUN
easat-308	478	14	practices	practice	NOUN
easat-308	478	15	and	and	CCONJ
easat-308	478	16	firm	firm	ADJ
easat-308	478	17	performance	performance	NOUN
easat-308	478	18	:	:	PUNCT
easat-308	478	19	the	the	DET
easat-308	478	20	role	role	NOUN
easat-308	478	21	of	of	ADP
easat-308	478	22	green	green	ADJ
easat-308	478	23	supply	supply	NOUN
easat-308	478	24	chain	chain	NOUN
easat-308	478	25	management	management	NOUN
easat-308	478	26	,	,	PUNCT
easat-308	478	27	"	"	PUNCT
easat-308	478	28	international	international	ADJ
easat-308	478	29	journal	journal	NOUN
easat-308	478	30	of	of	ADP
easat-308	478	31	operations	operation	NOUN
easat-308	478	32	&	&	CCONJ
easat-308	478	33	production	production	NOUN
easat-308	478	34	management	management	NOUN
easat-308	478	35	,	,	PUNCT
easat-308	478	36	vol	vol	NOUN
easat-308	478	37	.	.	PROPN
easat-308	478	38	38	38	NUM
easat-308	478	39	,	,	PUNCT
easat-308	478	40	no	no	INTJ
easat-308	478	41	.	.	NOUN
easat-308	478	42	9	9	NUM
easat-308	478	43	,	,	PUNCT
easat-308	478	44	pp	pp	ADJ
easat-308	478	45	.	.	PUNCT
easat-308	478	46	1815	1815	NUM
easat-308	478	47	-	-	SYM
easat-308	478	48	1835	1835	NUM
easat-308	478	49	,	,	PUNCT
easat-308	478	50	2018	2018	NUM
easat-308	478	51	.	.	PUNCT
easat-308	479	1	https://doi.org/10.1108/ijopm-12-2016-0728	https://doi.org/10.1108/ijopm-12-2016-0728	NOUN
easat-308	480	1	[	[	X
easat-308	480	2	28	28	NUM
easat-308	480	3	]	]	X
easat-308	480	4	l.	l.	PROPN
easat-308	480	5	w.	w.	PROPN
easat-308	480	6	lu	lu	PROPN
easat-308	480	7	and	and	CCONJ
easat-308	480	8	m.	m.	PROPN
easat-308	480	9	e.	e.	PROPN
easat-308	480	10	taylor	taylor	PROPN
easat-308	480	11	,	,	PUNCT
easat-308	480	12	"	"	PUNCT
easat-308	480	13	a	a	DET
easat-308	480	14	study	study	NOUN
easat-308	480	15	of	of	ADP
easat-308	480	16	the	the	DET
easat-308	480	17	relationships	relationship	NOUN
easat-308	480	18	among	among	ADP
easat-308	480	19	environmental	environmental	ADJ
easat-308	480	20	performance	performance	NOUN
easat-308	480	21	,	,	PUNCT
easat-308	480	22	environmental	environmental	ADJ
easat-308	480	23	disclosure	disclosure	NOUN
easat-308	480	24	,	,	PUNCT
easat-308	480	25	and	and	CCONJ
easat-308	480	26	financial	financial	ADJ
easat-308	480	27	performance	performance	NOUN
easat-308	480	28	,	,	PUNCT
easat-308	480	29	"	"	PUNCT
easat-308	480	30	asian	asian	ADJ
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easat-308	480	32	of	of	ADP
easat-308	480	33	accounting	accounting	NOUN
easat-308	480	34	,	,	PUNCT
easat-308	480	35	vol	vol	NOUN
easat-308	480	36	.	.	PROPN
easat-308	480	37	26	26	NUM
easat-308	480	38	,	,	PUNCT
easat-308	480	39	no	no	INTJ
easat-308	480	40	.	.	NOUN
easat-308	480	41	1	1	NUM
easat-308	480	42	,	,	PUNCT
easat-308	480	43	pp	pp	ADJ
easat-308	480	44	.	.	PUNCT
easat-308	481	1	107	107	NUM
easat-308	481	2	-	-	SYM
easat-308	481	3	130	130	NUM
easat-308	481	4	,	,	PUNCT
easat-308	481	5	2018	2018	NUM
easat-308	481	6	.	.	PUNCT
easat-308	482	1	https://doi.org/10.1108/ara-01-2016-0010	https://doi.org/10.1108/ara-01-2016-0010	X
easat-308	482	2	[	[	X
easat-308	482	3	29	29	NUM
easat-308	482	4	]	]	PUNCT
easat-308	482	5	m.	m.	NOUN
easat-308	482	6	w.	w.	PROPN
easat-308	482	7	mohd	mohd	PROPN
easat-308	482	8	razali	razali	PROPN
easat-308	482	9	,	,	PUNCT
easat-308	482	10	s.	s.	PROPN
easat-308	482	11	s.	s.	PROPN
easat-308	482	12	hii	hii	PROPN
easat-308	482	13	,	,	PUNCT
easat-308	482	14	j.	j.	PROPN
easat-308	482	15	lunyai	lunyai	PROPN
easat-308	482	16	,	,	PUNCT
easat-308	482	17	and	and	CCONJ
easat-308	482	18	j.	j.	PROPN
easat-308	482	19	yau	yau	PROPN
easat-308	482	20	,	,	PUNCT
easat-308	482	21	"	"	PUNCT
easat-308	482	22	corporate	corporate	ADJ
easat-308	482	23	social	social	ADJ
easat-308	482	24	responsibility	responsibility	NOUN
easat-308	482	25	disclosure	disclosure	NOUN
easat-308	482	26	and	and	CCONJ
easat-308	482	27	firm	firm	ADJ
easat-308	482	28	performance	performance	NOUN
easat-308	482	29	of	of	ADP
easat-308	482	30	malaysian	malaysian	ADJ
easat-308	482	31	public	public	ADJ
easat-308	482	32	listed	list	VERB
easat-308	482	33	firms	firm	NOUN
easat-308	482	34	,	,	PUNCT
easat-308	482	35	"	"	PUNCT
easat-308	482	36	international	international	ADJ
easat-308	482	37	business	business	NOUN
easat-308	482	38	research	research	NOUN
easat-308	482	39	,	,	PUNCT
easat-308	482	40	vol	vol	NOUN
easat-308	482	41	.	.	PROPN
easat-308	482	42	11	11	NUM
easat-308	482	43	,	,	PUNCT
easat-308	482	44	no	no	INTJ
easat-308	482	45	.	.	NOUN
easat-308	482	46	9	9	NUM
easat-308	482	47	,	,	PUNCT
easat-308	482	48	pp	pp	ADJ
easat-308	482	49	.	.	PUNCT
easat-308	483	1	86	86	NUM
easat-308	483	2	-	-	SYM
easat-308	483	3	96	96	NUM
easat-308	483	4	,	,	PUNCT
easat-308	483	5	2018	2018	NUM
easat-308	483	6	.	.	PUNCT
easat-308	484	1	[	[	X
easat-308	484	2	30	30	NUM
easat-308	484	3	]	]	X
easat-308	484	4	a.	a.	NOUN
easat-308	484	5	dakhli	dakhli	PROPN
easat-308	484	6	,	,	PUNCT
easat-308	484	7	"	"	PUNCT
easat-308	484	8	the	the	DET
easat-308	484	9	impact	impact	NOUN
easat-308	484	10	of	of	ADP
easat-308	484	11	corporate	corporate	ADJ
easat-308	484	12	social	social	ADJ
easat-308	484	13	responsibility	responsibility	NOUN
easat-308	484	14	on	on	ADP
easat-308	484	15	firm	firm	ADJ
easat-308	484	16	financial	financial	ADJ
easat-308	484	17	performance	performance	NOUN
easat-308	484	18	:	:	PUNCT
easat-308	484	19	does	do	AUX
easat-308	484	20	audit	audit	VERB
easat-308	484	21	quality	quality	NOUN
easat-308	484	22	matter	matter	NOUN
easat-308	484	23	?	?	PUNCT
easat-308	484	24	,	,	PUNCT
easat-308	484	25	"	"	PUNCT
easat-308	484	26	journal	journal	NOUN
easat-308	484	27	of	of	ADP
easat-308	484	28	applied	apply	VERB
easat-308	484	29	accounting	accounting	NOUN
easat-308	484	30	research	research	NOUN
easat-308	484	31	,	,	PUNCT
easat-308	484	32	vol	vol	NOUN
easat-308	484	33	.	.	PROPN
easat-308	484	34	23	23	NUM
easat-308	484	35	,	,	PUNCT
easat-308	484	36	no	no	INTJ
easat-308	484	37	.	.	NOUN
easat-308	484	38	5	5	NUM
easat-308	484	39	,	,	PUNCT
easat-308	484	40	pp	pp	ADJ
easat-308	484	41	.	.	PUNCT
easat-308	485	1	950	950	NUM
easat-308	485	2	-	-	SYM
easat-308	485	3	976	976	NUM
easat-308	485	4	,	,	PUNCT
easat-308	485	5	2022	2022	NUM
easat-308	485	6	.	.	PUNCT
easat-308	486	1	https://doi.org/10.1108/jaar-06-2021-0150	https://doi.org/10.1108/jaar-06-2021-0150	NOUN
easat-308	487	1	[	[	X
easat-308	487	2	31	31	NUM
easat-308	487	3	]	]	PUNCT
easat-308	487	4	a.	a.	PROPN
easat-308	487	5	okafor	okafor	PROPN
easat-308	487	6	,	,	PUNCT
easat-308	487	7	b.	b.	PROPN
easat-308	487	8	n.	n.	PROPN
easat-308	487	9	adeleye	adeleye	PROPN
easat-308	487	10	,	,	PUNCT
easat-308	487	11	and	and	CCONJ
easat-308	487	12	m.	m.	NOUN
easat-308	487	13	adusei	adusei	NOUN
easat-308	487	14	,	,	PUNCT
easat-308	487	15	"	"	PUNCT
easat-308	487	16	corporate	corporate	ADJ
easat-308	487	17	social	social	ADJ
easat-308	487	18	responsibility	responsibility	NOUN
easat-308	487	19	and	and	CCONJ
easat-308	487	20	financial	financial	ADJ
easat-308	487	21	performance	performance	NOUN
easat-308	487	22	:	:	PUNCT
easat-308	487	23	evidence	evidence	NOUN
easat-308	487	24	from	from	ADP
easat-308	487	25	us	us	PROPN
easat-308	487	26	tech	tech	NOUN
easat-308	487	27	firms	firm	NOUN
easat-308	487	28	,	,	PUNCT
easat-308	487	29	"	"	PUNCT
easat-308	487	30	journal	journal	NOUN
easat-308	487	31	of	of	ADP
easat-308	487	32	cleaner	clean	ADJ
easat-308	487	33	production	production	NOUN
easat-308	487	34	,	,	PUNCT
easat-308	487	35	vol	vol	NOUN
easat-308	487	36	.	.	PROPN
easat-308	487	37	292	292	NUM
easat-308	487	38	,	,	PUNCT
easat-308	487	39	p.	p.	NOUN
easat-308	487	40	126078	126078	NUM
easat-308	487	41	,	,	PUNCT
easat-308	487	42	2021	2021	NUM
easat-308	487	43	.	.	PUNCT
easat-308	488	1	https://doi.org/10.1016/j.jclepro.2021.126078	https://doi.org/10.1016/j.jclepro.2021.126078	PROPN
easat-308	489	1	[	[	X
easat-308	489	2	32	32	NUM
easat-308	489	3	]	]	PUNCT
easat-308	489	4	s.	s.	PROPN
easat-308	489	5	r.	r.	PROPN
easat-308	489	6	miller	miller	PROPN
easat-308	489	7	,	,	PUNCT
easat-308	489	8	l.	l.	PROPN
easat-308	489	9	eden	eden	PROPN
easat-308	489	10	,	,	PUNCT
easat-308	489	11	and	and	CCONJ
easat-308	489	12	d.	d.	PROPN
easat-308	489	13	li	li	PROPN
easat-308	489	14	,	,	PUNCT
easat-308	489	15	"	"	PUNCT
easat-308	489	16	csr	csr	NOUN
easat-308	489	17	reputation	reputation	NOUN
easat-308	489	18	and	and	CCONJ
easat-308	489	19	firm	firm	ADJ
easat-308	489	20	performance	performance	NOUN
easat-308	489	21	:	:	PUNCT
easat-308	489	22	a	a	DET
easat-308	489	23	dynamic	dynamic	ADJ
easat-308	489	24	approach	approach	NOUN
easat-308	489	25	,	,	PUNCT
easat-308	489	26	"	"	PUNCT
easat-308	489	27	journal	journal	NOUN
easat-308	489	28	of	of	ADP
easat-308	489	29	business	business	NOUN
easat-308	489	30	ethics	ethic	NOUN
easat-308	489	31	,	,	PUNCT
easat-308	489	32	vol	vol	NOUN
easat-308	489	33	.	.	PROPN
easat-308	489	34	163	163	NUM
easat-308	489	35	,	,	PUNCT
easat-308	489	36	no	no	INTJ
easat-308	489	37	.	.	NOUN
easat-308	489	38	3	3	NUM
easat-308	489	39	,	,	PUNCT
easat-308	489	40	pp	pp	ADJ
easat-308	489	41	.	.	PUNCT
easat-308	490	1	619	619	NUM
easat-308	490	2	-	-	SYM
easat-308	490	3	636	636	NUM
easat-308	490	4	,	,	PUNCT
easat-308	490	5	2020	2020	NUM
easat-308	490	6	.	.	PUNCT
easat-308	491	1	[	[	X
easat-308	491	2	33	33	NUM
easat-308	491	3	]	]	PUNCT
easat-308	491	4	o.	o.	NOUN
easat-308	491	5	m.	m.	NOUN
easat-308	491	6	uadiale	uadiale	PROPN
easat-308	491	7	and	and	CCONJ
easat-308	491	8	t.	t.	PROPN
easat-308	491	9	o.	o.	PROPN
easat-308	491	10	fagbemi	fagbemi	PROPN
easat-308	491	11	,	,	PUNCT
easat-308	491	12	"	"	PUNCT
easat-308	491	13	corporate	corporate	ADJ
easat-308	491	14	social	social	ADJ
easat-308	491	15	responsibility	responsibility	NOUN
easat-308	491	16	and	and	CCONJ
easat-308	491	17	financial	financial	ADJ
easat-308	491	18	performance	performance	NOUN
easat-308	491	19	in	in	ADP
easat-308	491	20	developing	develop	VERB
easat-308	491	21	economies	economy	NOUN
easat-308	491	22	:	:	PUNCT
easat-308	491	23	the	the	DET
easat-308	491	24	nigerian	nigerian	ADJ
easat-308	491	25	experience	experience	NOUN
easat-308	491	26	,	,	PUNCT
easat-308	491	27	"	"	PUNCT
easat-308	491	28	journal	journal	NOUN
easat-308	491	29	of	of	ADP
easat-308	491	30	economic	economic	ADJ
easat-308	491	31	and	and	CCONJ
easat-308	491	32	sustainable	sustainable	ADJ
easat-308	491	33	development	development	NOUN
easat-308	491	34	,	,	PUNCT
easat-308	491	35	vol	vol	NOUN
easat-308	491	36	.	.	PROPN
easat-308	491	37	3	3	NUM
easat-308	491	38	,	,	PUNCT
easat-308	491	39	no	no	INTJ
easat-308	491	40	.	.	NOUN
easat-308	491	41	4	4	NUM
easat-308	491	42	,	,	PUNCT
easat-308	491	43	pp	pp	ADJ
easat-308	491	44	.	.	PUNCT
easat-308	491	45	44	44	NUM
easat-308	491	46	-	-	SYM
easat-308	491	47	56	56	NUM
easat-308	491	48	,	,	PUNCT
easat-308	491	49	2012	2012	NUM
easat-308	491	50	.	.	PUNCT
easat-308	492	1	[	[	X
easat-308	492	2	34	34	NUM
easat-308	492	3	]	]	X
easat-308	492	4	n.	n.	PROPN
easat-308	492	5	kamatra	kamatra	PROPN
easat-308	492	6	and	and	CCONJ
easat-308	492	7	e.	e.	PROPN
easat-308	492	8	kartikaningdyah	kartikaningdyah	PROPN
easat-308	492	9	,	,	PUNCT
easat-308	492	10	"	"	PUNCT
easat-308	492	11	effect	effect	VERB
easat-308	492	12	corporate	corporate	ADJ
easat-308	492	13	social	social	ADJ
easat-308	492	14	responsibility	responsibility	NOUN
easat-308	492	15	on	on	ADP
easat-308	492	16	financial	financial	ADJ
easat-308	492	17	performance	performance	NOUN
easat-308	492	18	,	,	PUNCT
easat-308	492	19	"	"	PUNCT
easat-308	492	20	international	international	ADJ
easat-308	492	21	journal	journal	NOUN
easat-308	492	22	of	of	ADP
easat-308	492	23	economics	economic	NOUN
easat-308	492	24	and	and	CCONJ
easat-308	492	25	financial	financial	ADJ
easat-308	492	26	issues	issue	NOUN
easat-308	492	27	,	,	PUNCT
easat-308	492	28	vol	vol	NOUN
easat-308	492	29	.	.	PROPN
easat-308	492	30	5	5	NUM
easat-308	492	31	,	,	PUNCT
easat-308	492	32	no	no	INTJ
easat-308	492	33	.	.	NOUN
easat-308	492	34	1	1	NUM
easat-308	492	35	,	,	PUNCT
easat-308	492	36	pp	pp	ADJ
easat-308	492	37	.	.	PUNCT
easat-308	493	1	157	157	NUM
easat-308	493	2	-	-	SYM
easat-308	493	3	164	164	NUM
easat-308	493	4	,	,	PUNCT
easat-308	493	5	2015	2015	NUM
easat-308	493	6	.	.	PUNCT
easat-308	494	1	[	[	X
easat-308	494	2	35	35	NUM
easat-308	494	3	]	]	PUNCT
easat-308	494	4	m.	m.	NOUN
easat-308	494	5	s.	s.	PROPN
easat-308	494	6	shabbir	shabbir	PROPN
easat-308	494	7	,	,	PUNCT
easat-308	494	8	m.	m.	PROPN
easat-308	494	9	n.	n.	PROPN
easat-308	494	10	m.	m.	PROPN
easat-308	494	11	shariff	shariff	PROPN
easat-308	494	12	,	,	PUNCT
easat-308	494	13	m.	m.	PROPN
easat-308	494	14	s.	s.	PROPN
easat-308	494	15	b.	b.	PROPN
easat-308	494	16	yusof	yusof	PROPN
easat-308	494	17	,	,	PUNCT
easat-308	494	18	r.	r.	PROPN
easat-308	494	19	salman	salman	PROPN
easat-308	494	20	,	,	PUNCT
easat-308	494	21	and	and	CCONJ
easat-308	494	22	s.	s.	PROPN
easat-308	494	23	hafeez	hafeez	PROPN
easat-308	494	24	,	,	PUNCT
easat-308	494	25	"	"	PUNCT
easat-308	494	26	corporate	corporate	ADJ
easat-308	494	27	social	social	ADJ
easat-308	494	28	responsibility	responsibility	NOUN
easat-308	494	29	and	and	CCONJ
easat-308	494	30	customer	customer	NOUN
easat-308	494	31	loyalty	loyalty	NOUN
easat-308	494	32	in	in	ADP
easat-308	494	33	islamic	islamic	ADJ
easat-308	494	34	banks	bank	NOUN
easat-308	494	35	of	of	ADP
easat-308	494	36	pakistan	pakistan	PROPN
easat-308	494	37	:	:	PUNCT
easat-308	494	38	a	a	DET
easat-308	494	39	mediating	mediate	VERB
easat-308	494	40	role	role	NOUN
easat-308	494	41	of	of	ADP
easat-308	494	42	brand	brand	NOUN
easat-308	494	43	image	image	NOUN
easat-308	494	44	,	,	PUNCT
easat-308	494	45	"	"	PUNCT
easat-308	494	46	academy	academy	NOUN
easat-308	494	47	of	of	ADP
easat-308	494	48	accounting	accounting	NOUN
easat-308	494	49	and	and	CCONJ
easat-308	494	50	financial	financial	ADJ
easat-308	494	51	studies	study	NOUN
easat-308	494	52	journal	journal	NOUN
easat-308	494	53	,	,	PUNCT
easat-308	494	54	vol	vol	NOUN
easat-308	494	55	.	.	PROPN
easat-308	494	56	22	22	NUM
easat-308	494	57	,	,	PUNCT
easat-308	494	58	pp	pp	ADJ
easat-308	494	59	.	.	PUNCT
easat-308	495	1	1	1	NUM
easat-308	495	2	-	-	SYM
easat-308	495	3	6	6	NUM
easat-308	495	4	,	,	PUNCT
easat-308	495	5	2018	2018	NUM
easat-308	495	6	.	.	PUNCT
easat-308	496	1	[	[	X
easat-308	496	2	36	36	NUM
easat-308	496	3	]	]	X
easat-308	496	4	p.	p.	NOUN
easat-308	496	5	gupta	gupta	PROPN
easat-308	496	6	and	and	CCONJ
easat-308	496	7	a.	a.	NOUN
easat-308	496	8	m.	m.	PROPN
easat-308	496	9	sharma	sharma	PROPN
easat-308	496	10	,	,	PUNCT
easat-308	496	11	"	"	PUNCT
easat-308	496	12	a	a	DET
easat-308	496	13	study	study	NOUN
easat-308	496	14	of	of	ADP
easat-308	496	15	the	the	DET
easat-308	496	16	impact	impact	NOUN
easat-308	496	17	of	of	ADP
easat-308	496	18	corporate	corporate	ADJ
easat-308	496	19	governance	governance	NOUN
easat-308	496	20	practices	practice	NOUN
easat-308	496	21	on	on	ADP
easat-308	496	22	firm	firm	ADJ
easat-308	496	23	performance	performance	NOUN
easat-308	496	24	in	in	ADP
easat-308	496	25	indian	indian	ADJ
easat-308	496	26	and	and	CCONJ
easat-308	496	27	south	south	ADJ
easat-308	496	28	korean	korean	ADJ
easat-308	496	29	companies	company	NOUN
easat-308	496	30	,	,	PUNCT
easat-308	496	31	"	"	PUNCT
easat-308	496	32	procedia	procedia	NOUN
easat-308	496	33	-	-	PUNCT
easat-308	496	34	social	social	ADJ
easat-308	496	35	and	and	CCONJ
easat-308	496	36	behavioral	behavioral	ADJ
easat-308	496	37	sciences	science	NOUN
easat-308	496	38	,	,	PUNCT
easat-308	496	39	vol	vol	NOUN
easat-308	496	40	.	.	PROPN
easat-308	496	41	133	133	NUM
easat-308	496	42	,	,	PUNCT
easat-308	496	43	pp	pp	ADJ
easat-308	496	44	.	.	PUNCT
easat-308	497	1	4	4	NUM
easat-308	497	2	-	-	SYM
easat-308	497	3	11	11	NUM
easat-308	497	4	,	,	PUNCT
easat-308	497	5	2014	2014	NUM
easat-308	497	6	.	.	PUNCT
easat-308	498	1	https://doi.org/10.1016/j.sbspro.2014.04.163	https://doi.org/10.1016/j.sbspro.2014.04.163	X
easat-308	499	1	[	[	X
easat-308	499	2	37	37	NUM
easat-308	499	3	]	]	PUNCT
easat-308	499	4	s.	s.	PROPN
easat-308	499	5	m.	m.	PROPN
easat-308	499	6	shamsudin	shamsudin	PROPN
easat-308	499	7	,	,	PUNCT
easat-308	499	8	w.	w.	PROPN
easat-308	499	9	r.	r.	PROPN
easat-308	499	10	w.	w.	PROPN
easat-308	499	11	abdullah	abdullah	PROPN
easat-308	499	12	,	,	PUNCT
easat-308	499	13	and	and	CCONJ
easat-308	499	14	a.	a.	PROPN
easat-308	499	15	h.	h.	PROPN
easat-308	499	16	osman	osman	PROPN
easat-308	499	17	,	,	PUNCT
easat-308	499	18	"	"	PUNCT
easat-308	499	19	corporate	corporate	ADJ
easat-308	499	20	governance	governance	NOUN
easat-308	499	21	practices	practice	NOUN
easat-308	499	22	and	and	CCONJ
easat-308	499	23	firm	firm	ADJ
easat-308	499	24	performance	performance	NOUN
easat-308	499	25	after	after	ADP
easat-308	499	26	revised	revise	VERB
easat-308	499	27	code	code	NOUN
easat-308	499	28	of	of	ADP
easat-308	499	29	corporate	corporate	ADJ
easat-308	499	30	governance	governance	NOUN
easat-308	499	31	:	:	PUNCT
easat-308	499	32	evidence	evidence	NOUN
easat-308	499	33	from	from	ADP
easat-308	499	34	malaysia	malaysia	PROPN
easat-308	499	35	in	in	ADP
easat-308	499	36	state	state	NOUN
easat-308	499	37	-	-	PUNCT
easat-308	499	38	of	of	ADP
easat-308	499	39	-	-	PUNCT
easat-308	499	40	the	the	DET
easat-308	499	41	-	-	PUNCT
easat-308	499	42	art	art	NOUN
easat-308	499	43	theories	theory	NOUN
easat-308	499	44	and	and	CCONJ
easat-308	499	45	empirical	empirical	ADJ
easat-308	499	46	evidence	evidence	NOUN
easat-308	499	47	.	.	PUNCT
easat-308	499	48	"	"	PUNCT
easat-308	500	1	singapore	singapore	PROPN
easat-308	500	2	:	:	PUNCT
easat-308	500	3	springer	springer	NOUN
easat-308	500	4	,	,	PUNCT
easat-308	500	5	2018	2018	NUM
easat-308	500	6	,	,	PUNCT
easat-308	500	7	pp	pp	ADJ
easat-308	500	8	.	.	PUNCT
easat-308	500	9	49	49	NUM
easat-308	500	10	-	-	SYM
easat-308	500	11	63	63	NUM
easat-308	500	12	.	.	PUNCT
easat-308	501	1	[	[	X
easat-308	501	2	38	38	NUM
easat-308	501	3	]	]	PUNCT
easat-308	501	4	r.	r.	PROPN
easat-308	501	5	atan	atan	PROPN
easat-308	501	6	,	,	PUNCT
easat-308	501	7	m.	m.	NOUN
easat-308	501	8	m.	m.	PROPN
easat-308	501	9	alam	alam	PROPN
easat-308	501	10	,	,	PUNCT
easat-308	501	11	j.	j.	PROPN
easat-308	501	12	said	say	VERB
easat-308	501	13	,	,	PUNCT
easat-308	501	14	and	and	CCONJ
easat-308	501	15	m.	m.	NOUN
easat-308	501	16	zamri	zamri	PROPN
easat-308	501	17	,	,	PUNCT
easat-308	501	18	"	"	PUNCT
easat-308	501	19	the	the	DET
easat-308	501	20	impacts	impact	NOUN
easat-308	501	21	of	of	ADP
easat-308	501	22	environmental	environmental	ADJ
easat-308	501	23	,	,	PUNCT
easat-308	501	24	social	social	ADJ
easat-308	501	25	,	,	PUNCT
easat-308	501	26	and	and	CCONJ
easat-308	501	27	governance	governance	NOUN
easat-308	501	28	factors	factor	NOUN
easat-308	501	29	on	on	ADP
easat-308	501	30	firm	firm	ADJ
easat-308	501	31	performance	performance	NOUN
easat-308	501	32	:	:	PUNCT
easat-308	501	33	panel	panel	NOUN
easat-308	501	34	study	study	NOUN
easat-308	501	35	of	of	ADP
easat-308	501	36	malaysian	malaysian	ADJ
easat-308	501	37	companies	company	NOUN
easat-308	501	38	,	,	PUNCT
easat-308	501	39	"	"	PUNCT
easat-308	501	40	management	management	NOUN
easat-308	501	41	of	of	ADP
easat-308	501	42	environmental	environmental	ADJ
easat-308	501	43	quality	quality	NOUN
easat-308	501	44	:	:	PUNCT
easat-308	501	45	an	an	DET
easat-308	501	46	international	international	ADJ
easat-308	501	47	journal	journal	NOUN
easat-308	501	48	,	,	PUNCT
easat-308	501	49	vol	vol	NOUN
easat-308	501	50	.	.	PROPN
easat-308	501	51	29	29	NUM
easat-308	501	52	,	,	PUNCT
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easat-308	501	54	.	.	NOUN
easat-308	501	55	2	2	NUM
easat-308	501	56	,	,	PUNCT
easat-308	501	57	pp	pp	ADJ
easat-308	501	58	.	.	PUNCT
easat-308	502	1	182	182	NUM
easat-308	502	2	-	-	SYM
easat-308	502	3	194	194	NUM
easat-308	502	4	,	,	PUNCT
easat-308	502	5	2018	2018	NUM
easat-308	502	6	.	.	PUNCT
easat-308	503	1	https://doi.org/10.1108/meq-03-2017-0033	https://doi.org/10.1108/meq-03-2017-0033	ADJ
easat-308	503	2	[	[	X
easat-308	503	3	39	39	NUM
easat-308	503	4	]	]	PUNCT
easat-308	503	5	m.	m.	NOUN
easat-308	503	6	s.	s.	PROPN
easat-308	503	7	shahid	shahid	PROPN
easat-308	503	8	and	and	CCONJ
easat-308	503	9	m.	m.	NOUN
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easat-308	503	11	,	,	PUNCT
easat-308	503	12	"	"	PUNCT
easat-308	503	13	does	do	AUX
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easat-308	503	15	governance	governance	NOUN
easat-308	503	16	play	play	VERB
easat-308	503	17	any	any	DET
easat-308	503	18	role	role	NOUN
easat-308	503	19	in	in	ADP
easat-308	503	20	investor	investor	NOUN
easat-308	503	21	confidence	confidence	NOUN
easat-308	503	22	,	,	PUNCT
easat-308	503	23	corporate	corporate	ADJ
easat-308	503	24	investment	investment	NOUN
easat-308	503	25	decisions	decision	NOUN
easat-308	503	26	relationship	relationship	NOUN
easat-308	503	27	?	?	PUNCT
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easat-308	504	2	from	from	ADP
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easat-308	504	4	and	and	CCONJ
easat-308	504	5	india	india	PROPN
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easat-308	504	8	journal	journal	NOUN
easat-308	504	9	of	of	ADP
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easat-308	504	11	and	and	CCONJ
easat-308	504	12	business	business	NOUN
easat-308	504	13	,	,	PUNCT
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easat-308	504	15	.	.	PROPN
easat-308	504	16	105	105	NUM
easat-308	504	17	,	,	PUNCT
easat-308	504	18	p.	p.	NOUN
easat-308	504	19	105839	105839	NUM
easat-308	504	20	,	,	PUNCT
easat-308	504	21	2019	2019	NUM
easat-308	504	22	.	.	PUNCT
easat-308	505	1	https://doi.org/10.1016/j.jeconbus.2019.03.003	https://doi.org/10.1016/j.jeconbus.2019.03.003	NUM
easat-308	505	2	[	[	X
easat-308	505	3	40	40	NUM
easat-308	505	4	]	]	PUNCT
easat-308	505	5	a.	a.	PROPN
easat-308	505	6	q.	q.	PROPN
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easat-308	505	8	and	and	CCONJ
easat-308	505	9	j.	j.	PROPN
easat-308	505	10	otieku	otieku	PROPN
easat-308	505	11	,	,	PUNCT
easat-308	505	12	"	"	PUNCT
easat-308	505	13	are	be	AUX
easat-308	505	14	ghanaian	ghanaian	ADJ
easat-308	505	15	mfis	mfis	NOUN
easat-308	505	16	'	'	PUNCT
easat-308	505	17	performance	performance	NOUN
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easat-308	505	19	with	with	ADP
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easat-308	505	21	governance	governance	NOUN
easat-308	505	22	?	?	PUNCT
easat-308	505	23	,	,	PUNCT
easat-308	505	24	"	"	PUNCT
easat-308	505	25	corporate	corporate	ADJ
easat-308	505	26	governance	governance	NOUN
easat-308	505	27	:	:	PUNCT
easat-308	505	28	the	the	DET
easat-308	505	29	international	international	ADJ
easat-308	505	30	journal	journal	NOUN
easat-308	505	31	of	of	ADP
easat-308	505	32	business	business	NOUN
easat-308	505	33	in	in	ADP
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easat-308	505	35	,	,	PUNCT
easat-308	505	36	vol	vol	NOUN
easat-308	505	37	.	.	PROPN
easat-308	506	1	10	10	NUM
easat-308	506	2	,	,	PUNCT
easat-308	506	3	no	no	INTJ
easat-308	506	4	.	.	NOUN
easat-308	506	5	3	3	NUM
easat-308	506	6	,	,	PUNCT
easat-308	506	7	pp	pp	ADJ
easat-308	506	8	.	.	PUNCT
easat-308	507	1	307	307	NUM
easat-308	507	2	-	-	SYM
easat-308	507	3	320	320	NUM
easat-308	507	4	,	,	PUNCT
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easat-308	507	6	.	.	PUNCT
easat-308	508	1	https://doi.org/10.1108/14720701011051938	https://doi.org/10.1108/14720701011051938	NUM
easat-308	509	1	[	[	X
easat-308	509	2	41	41	NUM
easat-308	509	3	]	]	X
easat-308	509	4	h.	h.	PROPN
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easat-308	509	7	,	,	PUNCT
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easat-308	509	10	governance	governance	NOUN
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easat-308	509	13	firm	firm	ADJ
easat-308	509	14	performance	performance	NOUN
easat-308	509	15	in	in	ADP
easat-308	509	16	saudi	saudi	PROPN
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easat-308	509	18	,	,	PUNCT
easat-308	509	19	"	"	PUNCT
easat-308	509	20	international	international	ADJ
easat-308	509	21	journal	journal	NOUN
easat-308	509	22	of	of	ADP
easat-308	509	23	financial	financial	ADJ
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easat-308	509	25	,	,	PUNCT
easat-308	509	26	vol	vol	NOUN
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easat-308	509	29	,	,	PUNCT
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easat-308	509	31	.	.	NOUN
easat-308	509	32	3	3	NUM
easat-308	509	33	,	,	PUNCT
easat-308	509	34	pp	pp	ADJ
easat-308	509	35	.	.	PUNCT
easat-308	510	1	446	446	NUM
easat-308	510	2	-	-	SYM
easat-308	510	3	465	465	NUM
easat-308	510	4	,	,	PUNCT
easat-308	510	5	2021	2021	NUM
easat-308	510	6	.	.	PUNCT
easat-308	511	1	https://doi.org/10.5430/ijfr.v12n3p446	https://doi.org/10.5430/ijfr.v12n3p446	NOUN
easat-308	512	1	[	[	X
easat-308	512	2	42	42	NUM
easat-308	512	3	]	]	PUNCT
easat-308	512	4	a.	a.	NOUN
easat-308	512	5	puni	puni	NOUN
easat-308	512	6	and	and	CCONJ
easat-308	512	7	a.	a.	NOUN
easat-308	512	8	anlesinya	anlesinya	PROPN
easat-308	512	9	,	,	PUNCT
easat-308	512	10	"	"	PUNCT
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easat-308	512	13	mechanisms	mechanism	NOUN
easat-308	512	14	and	and	CCONJ
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easat-308	512	16	performance	performance	NOUN
easat-308	512	17	in	in	ADP
easat-308	512	18	a	a	DET
easat-308	512	19	developing	develop	VERB
easat-308	512	20	country	country	NOUN
easat-308	512	21	,	,	PUNCT
easat-308	512	22	"	"	PUNCT
easat-308	512	23	international	international	ADJ
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easat-308	512	26	law	law	NOUN
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easat-308	512	33	,	,	PUNCT
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easat-308	512	35	.	.	NOUN
easat-308	512	36	2	2	NUM
easat-308	512	37	,	,	PUNCT
easat-308	512	38	pp	pp	ADJ
easat-308	512	39	.	.	PUNCT
easat-308	513	1	147	147	NUM
easat-308	513	2	-	-	SYM
easat-308	513	3	169	169	NUM
easat-308	513	4	,	,	PUNCT
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easat-308	513	6	.	.	PUNCT
easat-308	514	1	https://doi.org/10.1108/ijlma-032019-0076	https://doi.org/10.1108/ijlma-032019-0076	PROPN
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easat-308	514	10	https://doi.org/10.1016/j.jclepro.2021.126078	https://doi.org/10.1016/j.jclepro.2021.126078	PROPN
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easat-308	514	12	https://doi.org/10.1108/meq-03-2017-0033	https://doi.org/10.1108/meq-03-2017-0033	PROPN
easat-308	514	13	https://doi.org/10.1016/j.jeconbus.2019.03.003	https://doi.org/10.1016/j.jeconbus.2019.03.003	PROPN
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easat-308	514	17	https://doi.org/10.1108/ijlma-03-2019-0076	https://doi.org/10.1108/ijlma-03-2019-0076	PROPN
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easat-308	515	5	1	1	NUM
easat-308	515	6	:	:	SYM
easat-308	515	7	1	1	NUM
easat-308	515	8	-	-	SYM
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easat-308	516	4	a.	a.	PROPN
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easat-308	516	23	strategies	strategy	NOUN
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easat-308	516	36	4	4	NUM
easat-308	516	37	,	,	PUNCT
easat-308	516	38	pp	pp	ADJ
easat-308	516	39	.	.	PUNCT
easat-308	517	1	97	97	NUM
easat-308	517	2	-	-	SYM
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easat-308	517	4	,	,	PUNCT
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easat-308	517	6	.	.	PUNCT
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easat-308	519	1	[	[	X
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easat-308	519	17	:	:	PUNCT
easat-308	519	18	https://www.researchgate.net/profile/bita_mashayekhi/post/esg_ratingsare_there_any_esg_ratings_that_require_particiaption_in_order_to_be_listed/attachment/5e69de1fcfe4a7bbe5652	https://www.researchgate.net/profile/bita_mashayekhi/post/esg_ratingsare_there_any_esg_ratings_that_require_particiaption_in_order_to_be_listed/attachment/5e69de1fcfe4a7bbe5652	PROPN
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easat-308	519	25	esg	esg	PROPN
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easat-308	520	2	45	45	NUM
easat-308	520	3	]	]	PUNCT
easat-308	520	4	q.	q.	PROPN
easat-308	520	5	l.	l.	PROPN
easat-308	520	6	kweh	kweh	PROPN
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easat-308	520	8	b.	b.	PROPN
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easat-308	520	34	and	and	CCONJ
easat-308	520	35	the	the	DET
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easat-308	520	49	,	,	PUNCT
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easat-308	521	2	46	46	NUM
easat-308	521	3	]	]	X
easat-308	521	4	b.	b.	PROPN
easat-308	521	5	cheng	cheng	PROPN
easat-308	521	6	,	,	PUNCT
easat-308	521	7	i.	i.	PROPN
easat-308	521	8	ioannou	ioannou	PROPN
easat-308	521	9	,	,	PUNCT
easat-308	521	10	and	and	CCONJ
easat-308	521	11	g.	g.	PROPN
easat-308	521	12	serafeim	serafeim	PROPN
easat-308	521	13	,	,	PUNCT
easat-308	521	14	"	"	PUNCT
easat-308	521	15	corporate	corporate	ADJ
easat-308	521	16	social	social	ADJ
easat-308	521	17	responsibility	responsibility	NOUN
easat-308	521	18	and	and	CCONJ
easat-308	521	19	access	access	NOUN
easat-308	521	20	to	to	ADP
easat-308	521	21	finance	finance	NOUN
easat-308	521	22	,	,	PUNCT
easat-308	521	23	"	"	PUNCT
easat-308	521	24	strategic	strategic	ADJ
easat-308	521	25	management	management	NOUN
easat-308	521	26	journal	journal	NOUN
easat-308	521	27	,	,	PUNCT
easat-308	521	28	vol	vol	NOUN
easat-308	521	29	.	.	PROPN
easat-308	521	30	35	35	NUM
easat-308	521	31	,	,	PUNCT
easat-308	521	32	no	no	INTJ
easat-308	521	33	.	.	NOUN
easat-308	521	34	1	1	NUM
easat-308	521	35	,	,	PUNCT
easat-308	521	36	pp	pp	ADJ
easat-308	521	37	.	.	PUNCT
easat-308	522	1	1	1	NUM
easat-308	522	2	-	-	SYM
easat-308	522	3	23	23	NUM
easat-308	522	4	,	,	PUNCT
easat-308	522	5	2014	2014	NUM
easat-308	522	6	.	.	PUNCT
easat-308	523	1	[	[	X
easat-308	523	2	47	47	NUM
easat-308	523	3	]	]	X
easat-308	523	4	thomson	thomson	PROPN
easat-308	523	5	reuters	reuters	PROPN
easat-308	523	6	,	,	PUNCT
easat-308	523	7	"	"	PUNCT
easat-308	523	8	thomson	thomson	PROPN
easat-308	523	9	reuter	reuter	PROPN
easat-308	523	10	esg	esg	PROPN
easat-308	523	11	score	score	PROPN
easat-308	523	12	data	data	PROPN
easat-308	523	13	fact	fact	NOUN
easat-308	523	14	sheet	sheet	NOUN
easat-308	523	15	,	,	PUNCT
easat-308	523	16	"	"	PUNCT
easat-308	523	17	retrieved	retrieve	VERB
easat-308	523	18	:	:	PUNCT
easat-308	523	19	https://financial.thomsonreuters.com/content/dam/openweb/documents/pdf/financial/esg-scores-factsheet.pdf	https://financial.thomsonreuters.com/content/dam/openweb/documents/pdf/financial/esg-scores-factsheet.pdf	NOUN
easat-308	523	20	.	.	PUNCT
easat-308	524	1	2017	2017	NUM
easat-308	524	2	.	.	PUNCT
easat-308	525	1	[	[	X
easat-308	525	2	48	48	NUM
easat-308	525	3	]	]	PUNCT
easat-308	525	4	r.	r.	PROPN
easat-308	525	5	sassen	sassen	PROPN
easat-308	525	6	,	,	PUNCT
easat-308	525	7	a.	a.	PROPN
easat-308	525	8	k.	k.	PROPN
easat-308	525	9	hinze	hinze	PROPN
easat-308	525	10	,	,	PUNCT
easat-308	525	11	and	and	CCONJ
easat-308	525	12	i.	i.	PROPN
easat-308	525	13	hardeck	hardeck	PROPN
easat-308	525	14	,	,	PUNCT
easat-308	525	15	"	"	PUNCT
easat-308	525	16	impact	impact	NOUN
easat-308	525	17	of	of	ADP
easat-308	525	18	esg	esg	NOUN
easat-308	525	19	factors	factor	NOUN
easat-308	525	20	on	on	ADP
easat-308	525	21	firm	firm	ADJ
easat-308	525	22	risk	risk	NOUN
easat-308	525	23	in	in	ADP
easat-308	525	24	europe	europe	PROPN
easat-308	525	25	,	,	PUNCT
easat-308	525	26	"	"	PUNCT
easat-308	525	27	journal	journal	NOUN
easat-308	525	28	of	of	ADP
easat-308	525	29	business	business	NOUN
easat-308	525	30	economics	economic	NOUN
easat-308	525	31	,	,	PUNCT
easat-308	525	32	vol	vol	NOUN
easat-308	525	33	.	.	PROPN
easat-308	525	34	86	86	NUM
easat-308	525	35	,	,	PUNCT
easat-308	525	36	no	no	INTJ
easat-308	525	37	.	.	NOUN
easat-308	525	38	8	8	NUM
easat-308	525	39	,	,	PUNCT
easat-308	525	40	p.	p.	NOUN
easat-308	525	41	867e904	867e904	NUM
easat-308	525	42	,	,	PUNCT
easat-308	525	43	2016	2016	NUM
easat-308	525	44	.	.	PUNCT
easat-308	525	45	http://dx.doi.org/10.1007/s11573-016-0819-3	http://dx.doi.org/10.1007/s11573-016-0819-3	PUNCT
easat-308	526	1	[	[	X
easat-308	526	2	49	49	NUM
easat-308	526	3	]	]	PUNCT
easat-308	526	4	a.	a.	PROPN
easat-308	526	5	s.	s.	PROPN
easat-308	526	6	garcia	garcia	PROPN
easat-308	526	7	,	,	PUNCT
easat-308	526	8	w.	w.	PROPN
easat-308	526	9	mendes	mendes	PROPN
easat-308	526	10	-	-	PUNCT
easat-308	526	11	da	da	PROPN
easat-308	526	12	-	-	PUNCT
easat-308	526	13	silva	silva	NOUN
easat-308	526	14	,	,	PUNCT
easat-308	526	15	and	and	CCONJ
easat-308	526	16	r.	r.	PROPN
easat-308	526	17	j.	j.	PROPN
easat-308	526	18	orsato	orsato	PROPN
easat-308	526	19	,	,	PUNCT
easat-308	526	20	"	"	PUNCT
easat-308	526	21	sensitive	sensitive	ADJ
easat-308	526	22	industries	industry	NOUN
easat-308	526	23	produce	produce	VERB
easat-308	526	24	better	well	ADJ
easat-308	526	25	esg	esg	NOUN
easat-308	526	26	performance	performance	NOUN
easat-308	526	27	:	:	PUNCT
easat-308	526	28	evidence	evidence	NOUN
easat-308	526	29	from	from	ADP
easat-308	526	30	emerging	emerge	VERB
easat-308	526	31	markets	market	NOUN
easat-308	526	32	,	,	PUNCT
easat-308	526	33	"	"	PUNCT
easat-308	526	34	journal	journal	NOUN
easat-308	526	35	of	of	ADP
easat-308	526	36	cleaner	clean	ADJ
easat-308	526	37	production	production	NOUN
easat-308	526	38	,	,	PUNCT
easat-308	526	39	vol	vol	NOUN
easat-308	526	40	.	.	PROPN
easat-308	526	41	150	150	NUM
easat-308	526	42	,	,	PUNCT
easat-308	526	43	pp	pp	ADJ
easat-308	526	44	.	.	PUNCT
easat-308	527	1	135	135	NUM
easat-308	527	2	-	-	SYM
easat-308	527	3	147	147	NUM
easat-308	527	4	,	,	PUNCT
easat-308	527	5	2017	2017	NUM
easat-308	527	6	.	.	PUNCT
easat-308	528	1	https://doi.org/10.1016/j.jclepro.2017.02.180	https://doi.org/10.1016/j.jclepro.2017.02.180	NOUN
easat-308	529	1	[	[	X
easat-308	529	2	50	50	NUM
easat-308	529	3	]	]	PUNCT
easat-308	529	4	p.	p.	NOUN
easat-308	529	5	velte	velte	NOUN
easat-308	529	6	,	,	PUNCT
easat-308	529	7	"	"	PUNCT
easat-308	529	8	does	do	AUX
easat-308	529	9	esg	esg	NOUN
easat-308	529	10	performance	performance	NOUN
easat-308	529	11	have	have	VERB
easat-308	529	12	an	an	DET
easat-308	529	13	impact	impact	NOUN
easat-308	529	14	on	on	ADP
easat-308	529	15	financial	financial	ADJ
easat-308	529	16	performance	performance	NOUN
easat-308	529	17	?	?	PUNCT
easat-308	530	1	evidence	evidence	NOUN
easat-308	530	2	from	from	ADP
easat-308	530	3	germany	germany	PROPN
easat-308	530	4	,	,	PUNCT
easat-308	530	5	"	"	PUNCT
easat-308	530	6	journal	journal	NOUN
easat-308	530	7	of	of	ADP
easat-308	530	8	global	global	ADJ
easat-308	530	9	responsibility	responsibility	NOUN
easat-308	530	10	,	,	PUNCT
easat-308	530	11	vol	vol	NOUN
easat-308	530	12	.	.	PROPN
easat-308	530	13	8	8	NUM
easat-308	530	14	,	,	PUNCT
easat-308	530	15	no	no	INTJ
easat-308	530	16	.	.	NOUN
easat-308	530	17	2	2	NUM
easat-308	530	18	,	,	PUNCT
easat-308	530	19	pp	pp	ADJ
easat-308	530	20	.	.	PUNCT
easat-308	531	1	169	169	NUM
easat-308	531	2	-	-	SYM
easat-308	531	3	178	178	NUM
easat-308	531	4	,	,	PUNCT
easat-308	531	5	2017	2017	NUM
easat-308	531	6	.	.	PUNCT
easat-308	532	1	https://doi.org/10.1108/jgr-11-2016-0029	https://doi.org/10.1108/jgr-11-2016-0029	PROPN
easat-308	532	2	[	[	X
easat-308	532	3	51	51	NUM
easat-308	532	4	]	]	PUNCT
easat-308	532	5	s.	s.	PROPN
easat-308	532	6	chakroun	chakroun	PROPN
easat-308	532	7	,	,	PUNCT
easat-308	532	8	b.	b.	PROPN
easat-308	532	9	salhi	salhi	PROPN
easat-308	532	10	,	,	PUNCT
easat-308	532	11	a.	a.	PROPN
easat-308	532	12	ben	ben	PROPN
easat-308	532	13	amar	amar	PROPN
easat-308	532	14	,	,	PUNCT
easat-308	532	15	and	and	CCONJ
easat-308	532	16	a.	a.	PROPN
easat-308	532	17	jarboui	jarboui	PROPN
easat-308	532	18	,	,	PUNCT
easat-308	532	19	"	"	PUNCT
easat-308	532	20	the	the	DET
easat-308	532	21	impact	impact	NOUN
easat-308	532	22	of	of	ADP
easat-308	532	23	iso	iso	NOUN
easat-308	532	24	26000	26000	NUM
easat-308	532	25	social	social	ADJ
easat-308	532	26	responsibility	responsibility	NOUN
easat-308	532	27	standard	standard	ADJ
easat-308	532	28	adoption	adoption	NOUN
easat-308	532	29	on	on	ADP
easat-308	532	30	firm	firm	ADJ
easat-308	532	31	financial	financial	ADJ
easat-308	532	32	performance	performance	NOUN
easat-308	532	33	:	:	PUNCT
easat-308	532	34	evidence	evidence	NOUN
easat-308	532	35	from	from	ADP
easat-308	532	36	france	france	PROPN
easat-308	532	37	,	,	PUNCT
easat-308	532	38	"	"	PUNCT
easat-308	532	39	management	management	NOUN
easat-308	532	40	research	research	NOUN
easat-308	532	41	review	review	PROPN
easat-308	532	42	,	,	PUNCT
easat-308	532	43	vol	vol	NOUN
easat-308	532	44	.	.	PROPN
easat-308	532	45	43	43	NUM
easat-308	532	46	,	,	PUNCT
easat-308	532	47	no	no	INTJ
easat-308	532	48	.	.	NOUN
easat-308	532	49	5	5	NUM
easat-308	532	50	,	,	PUNCT
easat-308	532	51	pp	pp	ADJ
easat-308	532	52	.	.	PUNCT
easat-308	533	1	545	545	NUM
easat-308	533	2	-	-	SYM
easat-308	533	3	571	571	NUM
easat-308	533	4	,	,	PUNCT
easat-308	533	5	2020	2020	NUM
easat-308	533	6	.	.	PUNCT
easat-308	534	1	https://doi.org/10.1108/mrr-02-2019-0054	https://doi.org/10.1108/mrr-02-2019-0054	NOUN
easat-308	535	1	[	[	X
easat-308	535	2	52	52	NUM
easat-308	535	3	]	]	PUNCT
easat-308	535	4	a.	a.	NOUN
easat-308	535	5	fauzan	fauzan	NOUN
easat-308	535	6	and	and	CCONJ
easat-308	535	7	r.	r.	PROPN
easat-308	535	8	matoati	matoati	PROPN
easat-308	535	9	,	,	PUNCT
easat-308	535	10	"	"	PUNCT
easat-308	535	11	financial	financial	ADJ
easat-308	535	12	ratios	ratio	NOUN
easat-308	535	13	and	and	CCONJ
easat-308	535	14	share	share	VERB
easat-308	535	15	prices	price	NOUN
easat-308	535	16	of	of	ADP
easat-308	535	17	jii70	jii70	PROPN
easat-308	535	18	indexed	index	VERB
easat-308	535	19	companies	company	NOUN
easat-308	535	20	for	for	ADP
easat-308	535	21	the	the	DET
easat-308	535	22	2018	2018	NUM
easat-308	535	23	-	-	SYM
easat-308	535	24	2020	2020	NUM
easat-308	535	25	period	period	NOUN
easat-308	535	26	,	,	PUNCT
easat-308	535	27	"	"	PUNCT
easat-308	535	28	the	the	DET
easat-308	535	29	management	management	NOUN
easat-308	535	30	journal	journal	NOUN
easat-308	535	31	of	of	ADP
easat-308	535	32	binaniaga	binaniaga	NOUN
easat-308	535	33	,	,	PUNCT
easat-308	535	34	vol	vol	NOUN
easat-308	535	35	.	.	PROPN
easat-308	535	36	6	6	NUM
easat-308	535	37	,	,	PUNCT
easat-308	535	38	no	no	INTJ
easat-308	535	39	.	.	NOUN
easat-308	535	40	1	1	NUM
easat-308	535	41	,	,	PUNCT
easat-308	535	42	pp	pp	ADJ
easat-308	535	43	.	.	PUNCT
easat-308	536	1	23	23	NUM
easat-308	536	2	-	-	SYM
easat-308	536	3	33	33	NUM
easat-308	536	4	,	,	PUNCT
easat-308	536	5	2021	2021	NUM
easat-308	536	6	.	.	PUNCT
easat-308	537	1	https://doi.org/10.33062/mjb.v6i1.422	https://doi.org/10.33062/mjb.v6i1.422	NOUN
easat-308	537	2	[	[	X
easat-308	537	3	53	53	NUM
easat-308	537	4	]	]	PUNCT
easat-308	537	5	a.	a.	NOUN
easat-308	537	6	a.	a.	PROPN
easat-308	537	7	kutty	kutty	PROPN
easat-308	537	8	,	,	PUNCT
easat-308	537	9	z.	z.	PROPN
easat-308	537	10	yetiskin	yetiskin	PROPN
easat-308	537	11	,	,	PUNCT
easat-308	537	12	m.	m.	NOUN
easat-308	537	13	m.	m.	PROPN
easat-308	537	14	abraham	abraham	PROPN
easat-308	537	15	,	,	PUNCT
easat-308	537	16	m.	m.	NOUN
easat-308	537	17	a.	a.	NOUN
easat-308	537	18	nooh	nooh	PROPN
easat-308	537	19	,	,	PUNCT
easat-308	537	20	m.	m.	NOUN
easat-308	537	21	kucukvar	kucukvar	NOUN
easat-308	537	22	,	,	PUNCT
easat-308	537	23	and	and	CCONJ
easat-308	537	24	g.	g.	PROPN
easat-308	537	25	m.	m.	PROPN
easat-308	537	26	abdalla	abdalla	PROPN
easat-308	537	27	,	,	PUNCT
easat-308	537	28	"	"	PUNCT
easat-308	537	29	an	an	DET
easat-308	537	30	empirical	empirical	ADJ
easat-308	537	31	assessment	assessment	NOUN
easat-308	537	32	on	on	ADP
easat-308	537	33	the	the	DET
easat-308	537	34	transportation	transportation	NOUN
easat-308	537	35	sustainability	sustainability	NOUN
easat-308	537	36	indicators	indicator	NOUN
easat-308	537	37	and	and	CCONJ
easat-308	537	38	their	their	PRON
easat-308	537	39	impact	impact	NOUN
easat-308	537	40	on	on	ADP
easat-308	537	41	economic	economic	ADJ
easat-308	537	42	productivity	productivity	NOUN
easat-308	537	43	,	,	PUNCT
easat-308	537	44	"	"	PUNCT
easat-308	537	45	in	in	ADP
easat-308	537	46	in	in	ADP
easat-308	537	47	proceedings	proceeding	NOUN
easat-308	537	48	of	of	ADP
easat-308	537	49	the	the	DET
easat-308	537	50	5th	5th	NOUN
easat-308	537	51	na	na	PART
easat-308	537	52	conference	conference	NOUN
easat-308	537	53	on	on	ADP
easat-308	537	54	industrial	industrial	ADJ
easat-308	537	55	engineering	engineering	NOUN
easat-308	537	56	and	and	CCONJ
easat-308	537	57	operations	operation	NOUN
easat-308	537	58	management	management	NOUN
easat-308	537	59	,	,	PUNCT
easat-308	537	60	2020	2020	NUM
easat-308	537	61	,	,	PUNCT
easat-308	537	62	pp	pp	ADV
easat-308	537	63	.	.	PUNCT
easat-308	538	1	10	10	NUM
easat-308	538	2	-	-	SYM
easat-308	538	3	14	14	NUM
easat-308	538	4	.	.	PUNCT
easat-308	539	1	[	[	X
easat-308	539	2	54	54	NUM
easat-308	539	3	]	]	PUNCT
easat-308	539	4	a.	a.	NOUN
easat-308	539	5	buallay	buallay	NOUN
easat-308	539	6	,	,	PUNCT
easat-308	539	7	"	"	PUNCT
easat-308	539	8	is	be	AUX
easat-308	539	9	sustainability	sustainability	NOUN
easat-308	539	10	reporting	reporting	NOUN
easat-308	539	11	(	(	PUNCT
easat-308	539	12	esg	esg	NOUN
easat-308	539	13	)	)	PUNCT
easat-308	539	14	associated	associate	VERB
easat-308	539	15	with	with	ADP
easat-308	539	16	performance	performance	NOUN
easat-308	539	17	?	?	PUNCT
easat-308	540	1	evidence	evidence	NOUN
easat-308	540	2	from	from	ADP
easat-308	540	3	the	the	DET
easat-308	540	4	european	european	ADJ
easat-308	540	5	banking	banking	NOUN
easat-308	540	6	sector	sector	NOUN
easat-308	540	7	,	,	PUNCT
easat-308	540	8	"	"	PUNCT
easat-308	540	9	management	management	NOUN
easat-308	540	10	of	of	ADP
easat-308	540	11	environmental	environmental	ADJ
easat-308	540	12	quality	quality	NOUN
easat-308	540	13	:	:	PUNCT
easat-308	540	14	an	an	DET
easat-308	540	15	international	international	ADJ
easat-308	540	16	journal	journal	NOUN
easat-308	540	17	,	,	PUNCT
easat-308	540	18	vol	vol	NOUN
easat-308	540	19	.	.	PROPN
easat-308	540	20	30	30	NUM
easat-308	540	21	,	,	PUNCT
easat-308	540	22	no	no	INTJ
easat-308	540	23	.	.	NOUN
easat-308	540	24	1	1	NUM
easat-308	540	25	,	,	PUNCT
easat-308	540	26	pp	pp	ADJ
easat-308	540	27	.	.	PUNCT
easat-308	541	1	98	98	NUM
easat-308	541	2	-	-	SYM
easat-308	541	3	115	115	NUM
easat-308	541	4	,	,	PUNCT
easat-308	541	5	2019	2019	NUM
easat-308	541	6	.	.	PUNCT
easat-308	542	1	https://doi.org/10.1108/meq-12-2017-0149	https://doi.org/10.1108/meq-12-2017-0149	ADV
easat-308	542	2	[	[	X
easat-308	542	3	55	55	NUM
easat-308	542	4	]	]	X
easat-308	542	5	g.	g.	PROPN
easat-308	542	6	latidris	latidris	PROPN
easat-308	542	7	,	,	PUNCT
easat-308	542	8	"	"	PUNCT
easat-308	542	9	implementation	implementation	NOUN
easat-308	542	10	of	of	ADP
easat-308	542	11	ifrs	ifrs	PROPN
easat-308	542	12	and	and	CCONJ
easat-308	542	13	the	the	DET
easat-308	542	14	quality	quality	NOUN
easat-308	542	15	of	of	ADP
easat-308	542	16	financial	financial	ADJ
easat-308	542	17	statement	statement	NOUN
easat-308	542	18	information	information	NOUN
easat-308	542	19	;	;	PUNCT
easat-308	542	20	an	an	DET
easat-308	542	21	information	information	NOUN
easat-308	542	22	,	,	PUNCT
easat-308	542	23	"	"	PUNCT
easat-308	542	24	international	international	ADJ
easat-308	542	25	review	review	NOUN
easat-308	542	26	of	of	ADP
easat-308	542	27	financial	financial	ADJ
easat-308	542	28	analysis	analysis	NOUN
easat-308	542	29	,	,	PUNCT
easat-308	542	30	vol	vol	NOUN
easat-308	542	31	.	.	PROPN
easat-308	542	32	19	19	NUM
easat-308	542	33	,	,	PUNCT
easat-308	542	34	no	no	INTJ
easat-308	542	35	.	.	NOUN
easat-308	542	36	1	1	NUM
easat-308	542	37	,	,	PUNCT
easat-308	542	38	pp	pp	ADJ
easat-308	542	39	.	.	PUNCT
easat-308	543	1	193	193	NUM
easat-308	543	2	-	-	SYM
easat-308	543	3	204	204	NUM
easat-308	543	4	,	,	PUNCT
easat-308	543	5	2008	2008	NUM
easat-308	543	6	.	.	PUNCT
easat-308	544	1	[	[	X
easat-308	544	2	56	56	NUM
easat-308	544	3	]	]	X
easat-308	544	4	i.	i.	NOUN
easat-308	544	5	sameer	sameer	PROPN
easat-308	544	6	,	,	PUNCT
easat-308	544	7	"	"	PUNCT
easat-308	544	8	impact	impact	NOUN
easat-308	544	9	of	of	ADP
easat-308	544	10	corporate	corporate	ADJ
easat-308	544	11	social	social	ADJ
easat-308	544	12	responsibility	responsibility	NOUN
easat-308	544	13	on	on	ADP
easat-308	544	14	organization	organization	NOUN
easat-308	544	15	’s	’s	PART
easat-308	544	16	financial	financial	ADJ
easat-308	544	17	performance	performance	NOUN
easat-308	544	18	:	:	PUNCT
easat-308	544	19	evidence	evidence	NOUN
easat-308	544	20	from	from	ADP
easat-308	544	21	maldives	maldives	PROPN
easat-308	544	22	public	public	ADJ
easat-308	544	23	limited	limited	ADJ
easat-308	544	24	companies	company	NOUN
easat-308	544	25	,	,	PUNCT
easat-308	544	26	"	"	PUNCT
easat-308	544	27	future	future	ADJ
easat-308	544	28	business	business	NOUN
easat-308	544	29	journal	journal	NOUN
easat-308	544	30	,	,	PUNCT
easat-308	544	31	vol	vol	NOUN
easat-308	544	32	.	.	PROPN
easat-308	544	33	7	7	NUM
easat-308	544	34	,	,	PUNCT
easat-308	544	35	no	no	INTJ
easat-308	544	36	.	.	NOUN
easat-308	544	37	1	1	NUM
easat-308	544	38	,	,	PUNCT
easat-308	544	39	pp	pp	ADJ
easat-308	544	40	.	.	PUNCT
easat-308	545	1	1	1	NUM
easat-308	545	2	-	-	SYM
easat-308	545	3	21	21	NUM
easat-308	545	4	,	,	PUNCT
easat-308	545	5	2021	2021	NUM
easat-308	545	6	.	.	PUNCT
easat-308	546	1	https://doi.org/10.1186/s43093-02100075-8	https://doi.org/10.1186/s43093-02100075-8	VERB
easat-308	547	1	[	[	X
easat-308	547	2	57	57	NUM
easat-308	547	3	]	]	PUNCT
easat-308	547	4	a.	a.	NOUN
easat-308	547	5	aboud	aboud	NOUN
easat-308	547	6	and	and	CCONJ
easat-308	547	7	a.	a.	NOUN
easat-308	547	8	diab	diab	PROPN
easat-308	547	9	,	,	PUNCT
easat-308	547	10	"	"	PUNCT
easat-308	547	11	the	the	DET
easat-308	547	12	impact	impact	NOUN
easat-308	547	13	of	of	ADP
easat-308	547	14	social	social	ADJ
easat-308	547	15	,	,	PUNCT
easat-308	547	16	environmental	environmental	ADJ
easat-308	547	17	and	and	CCONJ
easat-308	547	18	corporate	corporate	ADJ
easat-308	547	19	governance	governance	NOUN
easat-308	547	20	disclosures	disclosure	NOUN
easat-308	547	21	on	on	ADP
easat-308	547	22	firm	firm	ADJ
easat-308	547	23	value	value	NOUN
easat-308	547	24	:	:	PUNCT
easat-308	547	25	evidence	evidence	NOUN
easat-308	547	26	from	from	ADP
easat-308	547	27	egypt	egypt	PROPN
easat-308	547	28	,	,	PUNCT
easat-308	547	29	"	"	PUNCT
easat-308	547	30	journal	journal	NOUN
easat-308	547	31	of	of	ADP
easat-308	547	32	accounting	account	VERB
easat-308	547	33	in	in	ADP
easat-308	547	34	emerging	emerge	VERB
easat-308	547	35	economies	economy	NOUN
easat-308	547	36	,	,	PUNCT
easat-308	547	37	vol	vol	NOUN
easat-308	547	38	.	.	PROPN
easat-308	547	39	8	8	NUM
easat-308	547	40	,	,	PUNCT
easat-308	547	41	no	no	INTJ
easat-308	547	42	.	.	NOUN
easat-308	547	43	4	4	NUM
easat-308	547	44	,	,	PUNCT
easat-308	547	45	pp	pp	ADJ
easat-308	547	46	.	.	PUNCT
easat-308	548	1	442	442	NUM
easat-308	548	2	-	-	SYM
easat-308	548	3	458	458	NUM
easat-308	548	4	,	,	PUNCT
easat-308	548	5	2018	2018	NUM
easat-308	548	6	.	.	PUNCT
easat-308	549	1	https://doi.org/10.1108/jaee-08-2017-0079	https://doi.org/10.1108/jaee-08-2017-0079	PROPN
easat-308	550	1	[	[	X
easat-308	550	2	58	58	X
easat-308	550	3	]	]	X
easat-308	550	4	y.	y.	PROPN
easat-308	550	5	qiu	qiu	PROPN
easat-308	550	6	,	,	PUNCT
easat-308	550	7	a.	a.	NOUN
easat-308	550	8	shaukat	shaukat	PROPN
easat-308	550	9	,	,	PUNCT
easat-308	550	10	and	and	CCONJ
easat-308	550	11	r.	r.	PROPN
easat-308	550	12	tharyan	tharyan	PROPN
easat-308	550	13	,	,	PUNCT
easat-308	550	14	"	"	PUNCT
easat-308	550	15	environmental	environmental	ADJ
easat-308	550	16	and	and	CCONJ
easat-308	550	17	social	social	ADJ
easat-308	550	18	disclosures	disclosure	NOUN
easat-308	550	19	:	:	PUNCT
easat-308	550	20	link	link	VERB
easat-308	550	21	with	with	ADP
easat-308	550	22	corporate	corporate	ADJ
easat-308	550	23	financial	financial	ADJ
easat-308	550	24	performance	performance	NOUN
easat-308	550	25	,	,	PUNCT
easat-308	550	26	"	"	PUNCT
easat-308	550	27	the	the	DET
easat-308	550	28	british	british	PROPN
easat-308	550	29	accounting	accounting	PROPN
easat-308	550	30	review	review	PROPN
easat-308	550	31	,	,	PUNCT
easat-308	550	32	vol	vol	NOUN
easat-308	550	33	.	.	PROPN
easat-308	550	34	48	48	NUM
easat-308	550	35	,	,	PUNCT
easat-308	550	36	no	no	INTJ
easat-308	550	37	.	.	NOUN
easat-308	550	38	1	1	NUM
easat-308	550	39	,	,	PUNCT
easat-308	550	40	pp	pp	ADJ
easat-308	550	41	.	.	PUNCT
easat-308	551	1	102	102	NUM
easat-308	551	2	-	-	SYM
easat-308	551	3	116	116	NUM
easat-308	551	4	,	,	PUNCT
easat-308	551	5	2016	2016	NUM
easat-308	551	6	.	.	PUNCT
easat-308	552	1	https://doi.org/10.1016/j.bar.2014.10.007	https://doi.org/10.1016/j.bar.2014.10.007	VERB
easat-308	553	1	[	[	X
easat-308	553	2	59	59	NUM
easat-308	553	3	]	]	X
easat-308	553	4	o.	o.	PROPN
easat-308	553	5	oualaid	oualaid	PROPN
easat-308	553	6	janah	janah	PROPN
easat-308	553	7	and	and	CCONJ
easat-308	553	8	h.	h.	PROPN
easat-308	553	9	sassi	sassi	PROPN
easat-308	553	10	,	,	PUNCT
easat-308	553	11	"	"	PUNCT
easat-308	553	12	the	the	DET
easat-308	553	13	esg	esg	PROPN
easat-308	553	14	impact	impact	NOUN
easat-308	553	15	on	on	ADP
easat-308	553	16	corporate	corporate	ADJ
easat-308	553	17	financial	financial	ADJ
easat-308	553	18	performance	performance	NOUN
easat-308	553	19	in	in	ADP
easat-308	553	20	developing	develop	VERB
easat-308	553	21	countries	country	NOUN
easat-308	553	22	:	:	PUNCT
easat-308	553	23	a	a	DET
easat-308	553	24	systematic	systematic	ADJ
easat-308	553	25	literature	literature	NOUN
easat-308	553	26	review	review	NOUN
easat-308	553	27	,	,	PUNCT
easat-308	553	28	"	"	PUNCT
easat-308	553	29	international	international	ADJ
easat-308	553	30	journal	journal	NOUN
easat-308	553	31	of	of	ADP
easat-308	553	32	accounting	accounting	NOUN
easat-308	553	33	,	,	PUNCT
easat-308	553	34	finance	finance	NOUN
easat-308	553	35	,	,	PUNCT
easat-308	553	36	auditing	auditing	NOUN
easat-308	553	37	,	,	PUNCT
easat-308	553	38	management	management	NOUN
easat-308	553	39	and	and	CCONJ
easat-308	553	40	economics	economic	NOUN
easat-308	553	41	,	,	PUNCT
easat-308	553	42	vol	vol	NOUN
easat-308	553	43	.	.	PROPN
easat-308	554	1	2	2	NUM
easat-308	554	2	,	,	PUNCT
easat-308	554	3	no	no	INTJ
easat-308	554	4	.	.	NOUN
easat-308	554	5	6	6	NUM
easat-308	554	6	,	,	PUNCT
easat-308	554	7	pp	pp	ADJ
easat-308	554	8	.	.	PUNCT
easat-308	555	1	391	391	NUM
easat-308	555	2	-	-	SYM
easat-308	555	3	410	410	NUM
easat-308	555	4	,	,	PUNCT
easat-308	555	5	2021	2021	NUM
easat-308	555	6	.	.	PUNCT
easat-308	556	1	[	[	X
easat-308	556	2	60	60	NUM
easat-308	556	3	]	]	PUNCT
easat-308	556	4	t.	t.	PROPN
easat-308	556	5	hebb	hebb	PROPN
easat-308	556	6	,	,	PUNCT
easat-308	556	7	a.	a.	PROPN
easat-308	556	8	hamilton	hamilton	PROPN
easat-308	556	9	,	,	PUNCT
easat-308	556	10	and	and	CCONJ
easat-308	556	11	h.	h.	PROPN
easat-308	556	12	hachigian	hachigian	PROPN
easat-308	556	13	,	,	PUNCT
easat-308	556	14	"	"	PUNCT
easat-308	556	15	responsible	responsible	ADJ
easat-308	556	16	property	property	NOUN
easat-308	556	17	investing	investing	NOUN
easat-308	556	18	in	in	ADP
easat-308	556	19	canada	canada	PROPN
easat-308	556	20	:	:	PUNCT
easat-308	556	21	factoring	factor	VERB
easat-308	556	22	both	both	CCONJ
easat-308	556	23	environmental	environmental	ADJ
easat-308	556	24	and	and	CCONJ
easat-308	556	25	social	social	ADJ
easat-308	556	26	impacts	impact	NOUN
easat-308	556	27	in	in	ADP
easat-308	556	28	the	the	DET
easat-308	556	29	canadian	canadian	ADJ
easat-308	556	30	real	real	ADJ
easat-308	556	31	estate	estate	NOUN
easat-308	556	32	market	market	NOUN
easat-308	556	33	,	,	PUNCT
easat-308	556	34	"	"	PUNCT
easat-308	556	35	journal	journal	NOUN
easat-308	556	36	of	of	ADP
easat-308	556	37	business	business	NOUN
easat-308	556	38	ethics	ethic	NOUN
easat-308	556	39	,	,	PUNCT
easat-308	556	40	vol	vol	NOUN
easat-308	556	41	.	.	PROPN
easat-308	557	1	92	92	NUM
easat-308	557	2	,	,	PUNCT
easat-308	557	3	pp	pp	ADJ
easat-308	557	4	.	.	PUNCT
easat-308	558	1	99	99	NUM
easat-308	558	2	-	-	SYM
easat-308	558	3	115	115	NUM
easat-308	558	4	,	,	PUNCT
easat-308	558	5	2010	2010	NUM
easat-308	558	6	.	.	PUNCT
easat-308	559	1	https://doi.org/10.1007/s10551-010-0636-5	https://doi.org/10.1007/s10551-010-0636-5	NUM
easat-308	560	1	[	[	X
easat-308	560	2	61	61	NUM
easat-308	560	3	]	]	PUNCT
easat-308	560	4	m.	m.	NOUN
easat-308	560	5	e.	e.	PROPN
easat-308	560	6	porter	porter	PROPN
easat-308	560	7	and	and	CCONJ
easat-308	560	8	m.	m.	PROPN
easat-308	560	9	r.	r.	PROPN
easat-308	560	10	kramer	kramer	PROPN
easat-308	560	11	,	,	PUNCT
easat-308	560	12	"	"	PUNCT
easat-308	560	13	creating	create	VERB
easat-308	560	14	shared	shared	ADJ
easat-308	560	15	value	value	NOUN
easat-308	560	16	:	:	PUNCT
easat-308	560	17	how	how	SCONJ
easat-308	560	18	to	to	PART
easat-308	560	19	reinvent	reinvent	VERB
easat-308	560	20	capitalism	capitalism	NOUN
easat-308	560	21	and	and	CCONJ
easat-308	560	22	unleash	unleash	VERB
easat-308	560	23	a	a	DET
easat-308	560	24	wave	wave	NOUN
easat-308	560	25	of	of	ADP
easat-308	560	26	innovation	innovation	NOUN
easat-308	560	27	and	and	CCONJ
easat-308	560	28	growth	growth	NOUN
easat-308	560	29	,	,	PUNCT
easat-308	560	30	"	"	PUNCT
easat-308	560	31	harvard	harvard	PROPN
easat-308	560	32	business	business	PROPN
easat-308	560	33	review	review	PROPN
easat-308	560	34	,	,	PUNCT
easat-308	560	35	vol	vol	NOUN
easat-308	560	36	.	.	PROPN
easat-308	560	37	89	89	NUM
easat-308	560	38	,	,	PUNCT
easat-308	560	39	no	no	INTJ
easat-308	560	40	.	.	NOUN
easat-308	561	1	1	1	NUM
easat-308	561	2	-	-	SYM
easat-308	561	3	2	2	NUM
easat-308	561	4	,	,	PUNCT
easat-308	561	5	pp	pp	ADJ
easat-308	561	6	.	.	PUNCT
easat-308	562	1	62	62	NUM
easat-308	562	2	-	-	SYM
easat-308	562	3	77	77	NUM
easat-308	562	4	,	,	PUNCT
easat-308	562	5	2011	2011	NUM
easat-308	562	6	.	.	PUNCT
easat-308	563	1	[	[	X
easat-308	563	2	62	62	NUM
easat-308	563	3	]	]	PUNCT
easat-308	563	4	k.	k.	PROPN
easat-308	563	5	rangan	rangan	PROPN
easat-308	563	6	,	,	PUNCT
easat-308	563	7	l.	l.	PROPN
easat-308	563	8	chase	chase	PROPN
easat-308	563	9	,	,	PUNCT
easat-308	563	10	and	and	CCONJ
easat-308	563	11	s.	s.	PROPN
easat-308	563	12	karim	karim	PROPN
easat-308	563	13	,	,	PUNCT
easat-308	563	14	"	"	PUNCT
easat-308	563	15	the	the	DET
easat-308	563	16	truth	truth	NOUN
easat-308	563	17	about	about	ADP
easat-308	563	18	csr	csr	NOUN
easat-308	563	19	,	,	PUNCT
easat-308	563	20	"	"	PUNCT
easat-308	563	21	harvard	harvard	PROPN
easat-308	563	22	business	business	PROPN
easat-308	563	23	review	review	PROPN
easat-308	563	24	,	,	PUNCT
easat-308	563	25	vol	vol	NOUN
easat-308	563	26	.	.	PROPN
easat-308	563	27	93	93	NUM
easat-308	563	28	,	,	PUNCT
easat-308	563	29	no	no	INTJ
easat-308	563	30	.	.	NOUN
easat-308	563	31	1/2	1/2	NUM
easat-308	563	32	,	,	PUNCT
easat-308	563	33	pp	pp	ADJ
easat-308	563	34	.	.	PUNCT
easat-308	564	1	40	40	NUM
easat-308	564	2	-	-	SYM
easat-308	564	3	49	49	NUM
easat-308	564	4	,	,	PUNCT
easat-308	564	5	2015	2015	NUM
easat-308	564	6	.	.	PUNCT
easat-308	565	1	[	[	X
easat-308	565	2	63	63	NUM
easat-308	565	3	]	]	PUNCT
easat-308	565	4	s.	s.	PROPN
easat-308	565	5	bacha	bacha	PROPN
easat-308	565	6	,	,	PUNCT
easat-308	565	7	a.	a.	NOUN
easat-308	565	8	ajina	ajina	PROPN
easat-308	565	9	,	,	PUNCT
easat-308	565	10	and	and	CCONJ
easat-308	565	11	s.	s.	PROPN
easat-308	565	12	ben	ben	PROPN
easat-308	565	13	saad	saad	PROPN
easat-308	565	14	,	,	PUNCT
easat-308	565	15	"	"	PUNCT
easat-308	565	16	csr	csr	NOUN
easat-308	565	17	performance	performance	NOUN
easat-308	565	18	and	and	CCONJ
easat-308	565	19	the	the	DET
easat-308	565	20	cost	cost	NOUN
easat-308	565	21	of	of	ADP
easat-308	565	22	debt	debt	NOUN
easat-308	565	23	:	:	PUNCT
easat-308	565	24	does	do	AUX
easat-308	565	25	audit	audit	VERB
easat-308	565	26	quality	quality	NOUN
easat-308	565	27	matter	matter	NOUN
easat-308	565	28	?	?	PUNCT
easat-308	565	29	,	,	PUNCT
easat-308	565	30	"	"	PUNCT
easat-308	565	31	corporate	corporate	ADJ
easat-308	565	32	governance	governance	NOUN
easat-308	565	33	:	:	PUNCT
easat-308	565	34	the	the	DET
easat-308	565	35	international	international	ADJ
easat-308	565	36	journal	journal	NOUN
easat-308	565	37	of	of	ADP
easat-308	565	38	business	business	NOUN
easat-308	565	39	in	in	ADP
easat-308	565	40	society	society	NOUN
easat-308	565	41	,	,	PUNCT
easat-308	565	42	vol	vol	NOUN
easat-308	565	43	.	.	PROPN
easat-308	565	44	21	21	NUM
easat-308	565	45	,	,	PUNCT
easat-308	565	46	no	no	INTJ
easat-308	565	47	.	.	NOUN
easat-308	565	48	1	1	NUM
easat-308	565	49	,	,	PUNCT
easat-308	565	50	pp	pp	ADJ
easat-308	565	51	.	.	PUNCT
easat-308	566	1	137	137	NUM
easat-308	566	2	-	-	SYM
easat-308	566	3	158	158	NUM
easat-308	566	4	,	,	PUNCT
easat-308	566	5	2021	2021	NUM
easat-308	566	6	.	.	PUNCT
easat-308	567	1	https://doi.org/10.1108/cg-11-2019-0335	https://doi.org/10.1108/cg-11-2019-0335	X
easat-308	568	1	[	[	X
easat-308	568	2	64	64	NUM
easat-308	568	3	]	]	PUNCT
easat-308	568	4	m.	m.	NOUN
easat-308	568	5	c.	c.	PROPN
easat-308	568	6	jensen	jensen	PROPN
easat-308	568	7	and	and	CCONJ
easat-308	568	8	w.	w.	PROPN
easat-308	568	9	h.	h.	PROPN
easat-308	568	10	meckling	meckling	PROPN
easat-308	568	11	,	,	PUNCT
easat-308	568	12	"	"	PUNCT
easat-308	568	13	theory	theory	NOUN
easat-308	568	14	of	of	ADP
easat-308	568	15	the	the	DET
easat-308	568	16	firm	firm	NOUN
easat-308	568	17	:	:	PUNCT
easat-308	568	18	managerial	managerial	ADJ
easat-308	568	19	behavior	behavior	NOUN
easat-308	568	20	,	,	PUNCT
easat-308	568	21	agency	agency	NOUN
easat-308	568	22	costs	cost	NOUN
easat-308	568	23	,	,	PUNCT
easat-308	568	24	and	and	CCONJ
easat-308	568	25	ownership	ownership	NOUN
easat-308	568	26	structure	structure	NOUN
easat-308	568	27	,	,	PUNCT
easat-308	568	28	"	"	PUNCT
easat-308	568	29	journal	journal	NOUN
easat-308	568	30	of	of	ADP
easat-308	568	31	financial	financial	ADJ
easat-308	568	32	economics	economic	NOUN
easat-308	568	33	,	,	PUNCT
easat-308	568	34	vol	vol	NOUN
easat-308	568	35	.	.	PROPN
easat-308	568	36	3	3	NUM
easat-308	568	37	,	,	PUNCT
easat-308	568	38	no	no	INTJ
easat-308	568	39	.	.	NOUN
easat-308	568	40	4	4	NUM
easat-308	568	41	,	,	PUNCT
easat-308	568	42	pp	pp	ADJ
easat-308	568	43	.	.	PUNCT
easat-308	569	1	305	305	NUM
easat-308	569	2	-	-	SYM
easat-308	569	3	360	360	NUM
easat-308	569	4	,	,	PUNCT
easat-308	569	5	1976	1976	NUM
easat-308	569	6	.	.	PUNCT
easat-308	570	1	[	[	X
easat-308	570	2	65	65	NUM
easat-308	570	3	]	]	X
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easat-308	570	5	f.	f.	PROPN
easat-308	570	6	fama	fama	PROPN
easat-308	570	7	and	and	CCONJ
easat-308	570	8	m.	m.	PROPN
easat-308	570	9	c.	c.	PROPN
easat-308	570	10	jensen	jensen	PROPN
easat-308	570	11	,	,	PUNCT
easat-308	570	12	"	"	PUNCT
easat-308	570	13	separation	separation	NOUN
easat-308	570	14	of	of	ADP
easat-308	570	15	ownership	ownership	NOUN
easat-308	570	16	and	and	CCONJ
easat-308	570	17	control	control	NOUN
easat-308	570	18	,	,	PUNCT
easat-308	570	19	"	"	PUNCT
easat-308	570	20	the	the	DET
easat-308	570	21	journal	journal	NOUN
easat-308	570	22	of	of	ADP
easat-308	570	23	law	law	NOUN
easat-308	570	24	and	and	CCONJ
easat-308	570	25	economics	economic	NOUN
easat-308	570	26	,	,	PUNCT
easat-308	570	27	vol	vol	NOUN
easat-308	570	28	.	.	PROPN
easat-308	570	29	26	26	NUM
easat-308	570	30	,	,	PUNCT
easat-308	570	31	no	no	INTJ
easat-308	570	32	.	.	NOUN
easat-308	570	33	2	2	NUM
easat-308	570	34	,	,	PUNCT
easat-308	570	35	pp	pp	ADJ
easat-308	570	36	.	.	PUNCT
easat-308	571	1	301	301	NUM
easat-308	571	2	-	-	SYM
easat-308	571	3	325	325	NUM
easat-308	571	4	,	,	PUNCT
easat-308	571	5	1983	1983	NUM
easat-308	571	6	.	.	PUNCT
easat-308	572	1	[	[	X
easat-308	572	2	66	66	NUM
easat-308	572	3	]	]	PUNCT
easat-308	572	4	r.	r.	PROPN
easat-308	572	5	kabir	kabir	PROPN
easat-308	572	6	and	and	CCONJ
easat-308	572	7	h.	h.	PROPN
easat-308	572	8	m.	m.	PROPN
easat-308	572	9	thai	thai	PROPN
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easat-308	572	11	"	"	PUNCT
easat-308	572	12	does	do	VERB
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easat-308	572	14	governance	governance	NOUN
easat-308	572	15	shape	shape	VERB
easat-308	572	16	the	the	DET
easat-308	572	17	relationship	relationship	NOUN
easat-308	572	18	between	between	ADP
easat-308	572	19	corporate	corporate	ADJ
easat-308	572	20	social	social	ADJ
easat-308	572	21	responsibility	responsibility	NOUN
easat-308	572	22	and	and	CCONJ
easat-308	572	23	financial	financial	ADJ
easat-308	572	24	performance	performance	NOUN
easat-308	572	25	?	?	PUNCT
easat-308	572	26	,	,	PUNCT
easat-308	572	27	"	"	PUNCT
easat-308	572	28	pacific	pacific	ADJ
easat-308	572	29	accounting	accounting	PROPN
easat-308	572	30	review	review	PROPN
easat-308	572	31	,	,	PUNCT
easat-308	572	32	vol	vol	NOUN
easat-308	572	33	.	.	PROPN
easat-308	572	34	29	29	NUM
easat-308	572	35	,	,	PUNCT
easat-308	572	36	no	no	INTJ
easat-308	572	37	.	.	NOUN
easat-308	572	38	2	2	NUM
easat-308	572	39	,	,	PUNCT
easat-308	572	40	pp	pp	ADJ
easat-308	572	41	.	.	PUNCT
easat-308	573	1	227	227	NUM
easat-308	573	2	-	-	SYM
easat-308	573	3	258	258	NUM
easat-308	573	4	,	,	PUNCT
easat-308	573	5	2017	2017	NUM
easat-308	573	6	.	.	PUNCT
easat-308	574	1	https://doi.org/10.2307/41164466	https://doi.org/10.2307/41164466	DET
easat-308	574	2	https://www.researchgate.net/profile/bita_mashayekhi/post/esg_ratings-are_there_any_esg_ratings_that_require_particiaption_in_order_to_be_listed/attachment/5e69de1fcfe4a7bbe5652a52/as%3a868158177046528%401583996447761/download/esg-scores-methodology.pdf	https://www.researchgate.net/profile/bita_mashayekhi/post/esg_ratings-are_there_any_esg_ratings_that_require_particiaption_in_order_to_be_listed/attachment/5e69de1fcfe4a7bbe5652a52/as%3a868158177046528%401583996447761/download/esg-scores-methodology.pdf	NOUN
easat-308	574	3	https://www.researchgate.net/profile/bita_mashayekhi/post/esg_ratings-are_there_any_esg_ratings_that_require_particiaption_in_order_to_be_listed/attachment/5e69de1fcfe4a7bbe5652a52/as%3a868158177046528%401583996447761/download/esg-scores-methodology.pdf	https://www.researchgate.net/profile/bita_mashayekhi/post/esg_ratings-are_there_any_esg_ratings_that_require_particiaption_in_order_to_be_listed/attachment/5e69de1fcfe4a7bbe5652a52/as%3a868158177046528%401583996447761/download/esg-scores-methodology.pdf	NOUN
easat-308	574	4	https://www.researchgate.net/profile/bita_mashayekhi/post/esg_ratings-are_there_any_esg_ratings_that_require_particiaption_in_order_to_be_listed/attachment/5e69de1fcfe4a7bbe5652a52/as%3a868158177046528%401583996447761/download/esg-scores-methodology.pdf	https://www.researchgate.net/profile/bita_mashayekhi/post/esg_ratings-are_there_any_esg_ratings_that_require_particiaption_in_order_to_be_listed/attachment/5e69de1fcfe4a7bbe5652a52/as%3a868158177046528%401583996447761/download/esg-scores-methodology.pdf	NOUN
easat-308	574	5	https://financial.thomsonreuters.com/content/dam/openweb/documents/pdf/financial/esg-scores-factsheet.pdf	https://financial.thomsonreuters.com/content/dam/openweb/documents/pdf/financial/esg-scores-factsheet.pdf	NOUN
easat-308	574	6	http://dx.doi.org/10.1007/s11573-016-0819-3	http://dx.doi.org/10.1007/s11573-016-0819-3	NOUN
easat-308	575	1	https://doi.org/10.1016/j.jclepro.2017.02.180	https://doi.org/10.1016/j.jclepro.2017.02.180	PROPN
easat-308	575	2	https://doi.org/10.1108/jgr-11-2016-0029	https://doi.org/10.1108/jgr-11-2016-0029	NOUN
easat-308	575	3	https://doi.org/10.1108/mrr-02-2019-0054	https://doi.org/10.1108/mrr-02-2019-0054	NOUN
easat-308	575	4	https://doi.org/10.33062/mjb.v6i1.422	https://doi.org/10.33062/mjb.v6i1.422	NOUN
easat-308	575	5	https://doi.org/10.1108/meq-12-2017-0149	https://doi.org/10.1108/meq-12-2017-0149	VERB
easat-308	575	6	https://doi.org/10.1186/s43093-021-00075-8	https://doi.org/10.1186/s43093-021-00075-8	NUM
easat-308	575	7	https://doi.org/10.1186/s43093-021-00075-8	https://doi.org/10.1186/s43093-021-00075-8	NUM
easat-308	575	8	https://doi.org/10.1108/jaee-08-2017-0079	https://doi.org/10.1108/jaee-08-2017-0079	NOUN
easat-308	575	9	https://doi.org/10.1016/j.bar.2014.10.007	https://doi.org/10.1016/j.bar.2014.10.007	PROPN
easat-308	575	10	https://doi.org/10.1007/s10551-010-0636-5	https://doi.org/10.1007/s10551-010-0636-5	NUM
easat-308	575	11	https://doi.org/10.1108/cg-11-2019-0335	https://doi.org/10.1108/cg-11-2019-0335	NOUN
easat-308	575	12	18	18	NUM
easat-308	575	13	edelweiss	edelweiss	PROPN
easat-308	575	14	applied	apply	VERB
easat-308	575	15	science	science	NOUN
easat-308	575	16	and	and	CCONJ
easat-308	575	17	technology	technology	NOUN
easat-308	575	18	issn	issn	PROPN
easat-308	575	19	:	:	PUNCT
easat-308	575	20	2576	2576	NUM
easat-308	575	21	-	-	SYM
easat-308	575	22	8484	8484	NUM
easat-308	575	23	vol	vol	NOUN
easat-308	575	24	.	.	PROPN
easat-308	576	1	7	7	NUM
easat-308	576	2	,	,	PUNCT
easat-308	576	3	no	no	INTJ
easat-308	576	4	.	.	NOUN
easat-308	576	5	1	1	NUM
easat-308	576	6	:	:	SYM
easat-308	576	7	1	1	NUM
easat-308	576	8	-	-	SYM
easat-308	576	9	18	18	NUM
easat-308	576	10	,	,	PUNCT
easat-308	576	11	2023	2023	NUM
easat-308	576	12	doi	doi	NOUN
easat-308	576	13	:	:	PUNCT
easat-308	576	14	10.55214/25768484.v7i1.308	10.55214/25768484.v7i1.308	NUM
easat-308	576	15	©	©	PROPN
easat-308	576	16	2023	2023	NUM
easat-308	576	17	by	by	ADP
easat-308	576	18	the	the	DET
easat-308	576	19	authors	author	NOUN
easat-308	576	20	;	;	PUNCT
easat-308	576	21	licensee	licensee	PROPN
easat-308	576	22	learning	learning	NOUN
easat-308	576	23	gate	gate	NOUN
easat-308	577	1	[	[	X
easat-308	577	2	67	67	NUM
easat-308	577	3	]	]	PUNCT
easat-308	577	4	j.	j.	PROPN
easat-308	577	5	galbreath	galbreath	PROPN
easat-308	577	6	,	,	PUNCT
easat-308	577	7	"	"	PUNCT
easat-308	577	8	is	be	AUX
easat-308	577	9	board	board	NOUN
easat-308	577	10	gender	gender	NOUN
easat-308	577	11	diversity	diversity	NOUN
easat-308	577	12	linked	link	VERB
easat-308	577	13	to	to	ADP
easat-308	577	14	financial	financial	ADJ
easat-308	577	15	performance	performance	NOUN
easat-308	577	16	?	?	PUNCT
easat-308	578	1	the	the	DET
easat-308	578	2	mediating	mediate	VERB
easat-308	578	3	mechanism	mechanism	NOUN
easat-308	578	4	of	of	ADP
easat-308	578	5	csr	csr	NOUN
easat-308	578	6	,	,	PUNCT
easat-308	578	7	"	"	PUNCT
easat-308	578	8	business	business	NOUN
easat-308	578	9	&	&	CCONJ
easat-308	578	10	society	society	NOUN
easat-308	578	11	,	,	PUNCT
easat-308	578	12	vol	vol	NOUN
easat-308	578	13	.	.	PROPN
easat-308	578	14	57	57	NUM
easat-308	578	15	,	,	PUNCT
easat-308	578	16	no	no	INTJ
easat-308	578	17	.	.	NOUN
easat-308	578	18	5	5	NUM
easat-308	578	19	,	,	PUNCT
easat-308	578	20	pp	pp	ADJ
easat-308	578	21	.	.	PUNCT
easat-308	578	22	863	863	NUM
easat-308	578	23	-	-	PUNCT
easat-308	578	24	889	889	NUM
easat-308	578	25	,	,	PUNCT
easat-308	578	26	2018	2018	NUM
easat-308	578	27	.	.	PUNCT
easat-308	579	1	[	[	X
easat-308	579	2	68	68	NUM
easat-308	579	3	]	]	X
easat-308	579	4	d.	d.	PROPN
easat-308	579	5	k.	k.	PROPN
easat-308	579	6	hsu	hsu	PROPN
easat-308	579	7	,	,	PUNCT
easat-308	579	8	k.	k.	PROPN
easat-308	579	9	burmeister	burmeister	PROPN
easat-308	579	10	-	-	PUNCT
easat-308	579	11	lamp	lamp	PROPN
easat-308	579	12	,	,	PUNCT
easat-308	579	13	s.	s.	PROPN
easat-308	579	14	a.	a.	PROPN
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easat-308	579	16	,	,	PUNCT
easat-308	579	17	m.-d	m.-d	PROPN
easat-308	579	18	.	.	PUNCT
easat-308	580	1	foo	foo	PROPN
easat-308	580	2	,	,	PUNCT
easat-308	580	3	m.	m.	NOUN
easat-308	580	4	c.	c.	PROPN
easat-308	580	5	hong	hong	PROPN
easat-308	580	6	,	,	PUNCT
easat-308	580	7	and	and	CCONJ
easat-308	580	8	j.	j.	PROPN
easat-308	580	9	d.	d.	PROPN
easat-308	580	10	pipes	pipes	PROPN
easat-308	580	11	,	,	PUNCT
easat-308	580	12	"	"	PUNCT
easat-308	580	13	“	"	PUNCT
easat-308	580	14	i	i	PRON
easat-308	580	15	know	know	VERB
easat-308	580	16	i	i	PRON
easat-308	580	17	can	can	AUX
easat-308	580	18	,	,	PUNCT
easat-308	580	19	but	but	CCONJ
easat-308	580	20	i	i	PRON
easat-308	580	21	do	do	AUX
easat-308	580	22	n't	not	PART
easat-308	580	23	fit	fit	VERB
easat-308	580	24	”	"	PUNCT
easat-308	580	25	:	:	PUNCT
easat-308	580	26	perceived	perceive	VERB
easat-308	580	27	fit	fit	ADJ
easat-308	580	28	,	,	PUNCT
easat-308	580	29	self	self	NOUN
easat-308	580	30	-	-	PUNCT
easat-308	580	31	efficacy	efficacy	NOUN
easat-308	580	32	,	,	PUNCT
easat-308	580	33	and	and	CCONJ
easat-308	580	34	entrepreneurial	entrepreneurial	ADJ
easat-308	580	35	intention	intention	NOUN
easat-308	580	36	,	,	PUNCT
easat-308	580	37	"	"	PUNCT
easat-308	580	38	journal	journal	NOUN
easat-308	580	39	of	of	ADP
easat-308	580	40	business	business	NOUN
easat-308	580	41	venturing	venturing	NOUN
easat-308	580	42	,	,	PUNCT
easat-308	580	43	vol	vol	NOUN
easat-308	580	44	.	.	PROPN
easat-308	581	1	34	34	NUM
easat-308	581	2	,	,	PUNCT
easat-308	581	3	no	no	INTJ
easat-308	581	4	.	.	NOUN
easat-308	581	5	2	2	NUM
easat-308	581	6	,	,	PUNCT
easat-308	581	7	pp	pp	ADJ
easat-308	581	8	.	.	PUNCT
easat-308	582	1	311	311	NUM
easat-308	582	2	-	-	SYM
easat-308	582	3	326	326	NUM
easat-308	582	4	,	,	PUNCT
easat-308	582	5	2019	2019	NUM
easat-308	582	6	.	.	PUNCT
easat-308	583	1	[	[	X
easat-308	583	2	69	69	NUM
easat-308	583	3	]	]	PUNCT
easat-308	583	4	m.	m.	PROPN
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easat-308	583	7	y.	y.	PROPN
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easat-308	583	14	s.	s.	PROPN
easat-308	583	15	u.	u.	PROPN
easat-308	583	16	rehman	rehman	PROPN
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easat-308	583	18	and	and	CCONJ
easat-308	583	19	t.	t.	PROPN
easat-308	583	20	islam	islam	PROPN
easat-308	583	21	,	,	PUNCT
easat-308	583	22	"	"	PUNCT
easat-308	583	23	exploring	explore	VERB
easat-308	583	24	the	the	DET
easat-308	583	25	influence	influence	NOUN
easat-308	583	26	of	of	ADP
easat-308	583	27	knowledge	knowledge	NOUN
easat-308	583	28	management	management	NOUN
easat-308	583	29	process	process	NOUN
easat-308	583	30	on	on	ADP
easat-308	583	31	corporate	corporate	ADJ
easat-308	583	32	sustainable	sustainable	ADJ
easat-308	583	33	performance	performance	NOUN
easat-308	583	34	through	through	ADP
easat-308	583	35	green	green	ADJ
easat-308	583	36	innovation	innovation	NOUN
easat-308	583	37	,	,	PUNCT
easat-308	583	38	"	"	PUNCT
easat-308	583	39	journal	journal	NOUN
easat-308	583	40	of	of	ADP
easat-308	583	41	knowledge	knowledge	PROPN
easat-308	583	42	management	management	PROPN
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easat-308	583	45	.	.	PROPN
easat-308	583	46	24	24	NUM
easat-308	583	47	,	,	PUNCT
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easat-308	583	50	9	9	NUM
easat-308	583	51	,	,	PUNCT
easat-308	583	52	pp	pp	ADJ
easat-308	583	53	.	.	PUNCT
easat-308	583	54	2079	2079	NUM
easat-308	583	55	-	-	SYM
easat-308	583	56	2106	2106	NUM
easat-308	583	57	,	,	PUNCT
easat-308	583	58	2020	2020	NUM
easat-308	583	59	.	.	PUNCT
easat-308	584	1	[	[	X
easat-308	584	2	70	70	NUM
easat-308	584	3	]	]	X
easat-308	584	4	c.	c.	PROPN
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easat-308	584	6	,	,	PUNCT
easat-308	584	7	"	"	PUNCT
easat-308	584	8	how	how	SCONJ
easat-308	584	9	esg	esg	NOUN
easat-308	584	10	performance	performance	NOUN
easat-308	584	11	affects	affect	VERB
easat-308	584	12	the	the	DET
easat-308	584	13	corporate	corporate	ADJ
easat-308	584	14	financial	financial	ADJ
easat-308	584	15	performance	performance	NOUN
easat-308	584	16	an	an	DET
easat-308	584	17	empirical	empirical	ADJ
easat-308	584	18	study	study	NOUN
easat-308	584	19	of	of	ADP
easat-308	584	20	the	the	DET
easat-308	584	21	energy	energy	NOUN
easat-308	584	22	sector	sector	NOUN
easat-308	584	23	,	,	PUNCT
easat-308	584	24	"	"	PUNCT
easat-308	584	25	masters	master	NOUN
easat-308	584	26	thesis	thesis	NOUN
easat-308	584	27	,	,	PUNCT
easat-308	584	28	oslo	oslo	PROPN
easat-308	584	29	metropolitan	metropolitan	PROPN
easat-308	584	30	university	university	PROPN
easat-308	584	31	,	,	PUNCT
easat-308	584	32	2020	2020	NUM
easat-308	584	33	.	.	PUNCT
easat-308	585	1	[	[	X
easat-308	585	2	71	71	NUM
easat-308	585	3	]	]	PUNCT
easat-308	585	4	m.	m.	NOUN
easat-308	585	5	l.	l.	PROPN
easat-308	585	6	barnett	barnett	PROPN
easat-308	585	7	and	and	CCONJ
easat-308	585	8	r.	r.	PROPN
easat-308	585	9	m.	m.	PROPN
easat-308	585	10	salomon	salomon	PROPN
easat-308	585	11	,	,	PUNCT
easat-308	585	12	"	"	PUNCT
easat-308	585	13	does	do	AUX
easat-308	585	14	it	it	PRON
easat-308	585	15	pay	pay	VERB
easat-308	585	16	to	to	PART
easat-308	585	17	be	be	AUX
easat-308	585	18	really	really	ADV
easat-308	585	19	good	good	ADJ
easat-308	585	20	?	?	PUNCT
easat-308	586	1	addressing	address	VERB
easat-308	586	2	the	the	DET
easat-308	586	3	shape	shape	NOUN
easat-308	586	4	of	of	ADP
easat-308	586	5	the	the	DET
easat-308	586	6	relationship	relationship	NOUN
easat-308	586	7	between	between	ADP
easat-308	586	8	social	social	ADJ
easat-308	586	9	and	and	CCONJ
easat-308	586	10	financial	financial	ADJ
easat-308	586	11	performance	performance	NOUN
easat-308	586	12	,	,	PUNCT
easat-308	586	13	"	"	PUNCT
easat-308	586	14	strategic	strategic	ADJ
easat-308	586	15	management	management	NOUN
easat-308	586	16	journal	journal	NOUN
easat-308	586	17	,	,	PUNCT
easat-308	586	18	vol	vol	NOUN
easat-308	586	19	.	.	PROPN
easat-308	587	1	33	33	NUM
easat-308	587	2	,	,	PUNCT
easat-308	587	3	no	no	INTJ
easat-308	587	4	.	.	NOUN
easat-308	587	5	11	11	NUM
easat-308	587	6	,	,	PUNCT
easat-308	587	7	pp	pp	ADJ
easat-308	587	8	.	.	PUNCT
easat-308	588	1	1304	1304	NUM
easat-308	588	2	-	-	SYM
easat-308	588	3	1320	1320	NUM
easat-308	588	4	,	,	PUNCT
easat-308	588	5	2012	2012	NUM
easat-308	588	6	.	.	PUNCT
easat-308	589	1	https://doi.org/10.1002/smj.1980	https://doi.org/10.1002/smj.1980	PROPN
easat-308	589	2	.	.	PUNCT
easat-308	590	1	https://doi.org/10.1002/smj.1980	https://doi.org/10.1002/smj.1980	PROPN